I.

Incentivizing domestic value addition, ‘Make in India’

A.

Reduction in Customs duty on inputs and raw materials to reduce costs

Mineral fuels and Mineral oils

Liquefied Natural Gas

BCD – 5%

BCD – 2.5%

Chemicals & Petrochemicals

Medium Quality Terephthalic Acid (MTA) & Qualified Terephthalic Acid (QTA)

BCD – 7.5%

BCD – 5%

Metals

Nickel

BCD – 2.5%

BCD – Nil

Finished Leather

Vegetable tanning extracts, namely, Wattle extract and Myrobalan fruit extract

BCD – 7.5%

BCD – 2.5%

Capital Goods

Ball screws, linear motion guides and CNC systems for use in the manufacture of CNC machine tools, subject to actual user condition

Ball screws and liner motion guides

BCD – 7.5%

CNC systems

BCD – 10%

BCD – 2.5%

Renewable Energy

All items of machinery required for fuel cell based power generating systems to be set up in the country or for demonstration purposes, subject to certain specified conditions

BCD – 10% /7.5%

CVD – 12.5%

BCD – 5%

CVD – 6%

All items of machinery required for balance of systems operating on biogas/ bio-methane/ by-product hydrogen, subject to certain specified conditions

BCD – 10% /7.5%

CVD – 12.5%

BCD – 5%

CVD – 6%

Miscellaneous

All parts for use in the manufacture of LED lights or fixtures, including LED lamps, subject to actual user condition

Applicable BCD, CVD

BCD – 5%

CVD – 6%

All inputs for use in the manufacture of LED Driver and MCPCB for LED lights or fixtures, including LED lamps, subject to actual user condition

Applicable BCD

5%

B.

Changes in Customs and Excise / CV duty to address the problem of duty inversions in certain sectors

Chemicals & Petrochemicals

o-Xylene

BCD – 2.5%

BCD – Nil

2-Ethyl Anthraquinone [2914 69 90] for use in manufacture of hydrogen peroxide, subject to actual user condition

BCD – 7.5%

BCD – 2.5%

Vinyl Polyethylene Glycol (VPEG) for use in manufacture of Poly Carboxylate Ether, subject to actual user condition

BCD – 10%

BCD – 7.5%

Textiles

Nylon mono filament yarn for use in monofilament long line system for Tuna fishing, subject to certain specified conditions

BCD – 7.5%

BCD – 5%

Metals

Co-polymer coated MS tapes / stainless steel tapes for manufacture of specified telecommunication grade optical fibres or optical fibre cables, subject to actual user condition

BCD – Nil

BCD – 10%

MgO coated cold rolled steel coils [7225 19 90] for use in the manufacture of CRGO steel, subject to actual user condition

BCD – 10%

BCD – 5%

Hot Rolled Coils [7208] for use in the manufacture of welded tubes and pipes falling under heading 7305 or 7306, subject to actual user condition

BCD – 12.5%

BCD – 10%

Automobiles

Clay 2 Powder (Alumax) for use in ceramic substrate for catalytic convertors, subject to actual user conditon

BCD – 7.5%

BCD – 5%

Renewable Energy

Solar tempered glass for use in the manufacture of solar cells/panels/modules

BCD – 5%

BCD – Nil

Parts/raw materials for use in the manufacture of solar tempered glass for use in solar photovoltaic cells/modules, solar power generating equipment or systems, flat plate solar collector, solar photovoltaic module and panel for water pumping and other applications, subject to actual user condition

CVD – 12.5%

CVD – 6%

Resin and catalyst for use in the manufacture of cast components for Wind Operated Energy Generators [WOEG], subject to actual user condition

BCD – 7.5%

CVD – 12.5%

SAD – 4%

BCD – 5%

CVD – Nil

SAD – Nil

Miscellaneous

Membrane Sheet and Tricot / Spacer for use in the manufacture of RO membrane element for household type filters, subject to actual user condition

CVD – 12.5%

CVD – 6%

C.

Changes in Customs duty to provide adequate protection to domestic industry

Food Processing

Cashew nut, roasted, salted or roasted and salted

BCD – 30%

BCD – 45%

Electronics / Hardware

Populated Printed Circuit Boards (PCBs) for use in the manufacture of mobile phones, subject to actual user condition

SAD – Nil

SAD – 2%

Miscellaneous

RO membrane element for household type filters

BCD – 7.5%

BCD – 10%

D.

Promotion of cashless transactions and promote domestic manufacturing of devices used therefor

a)   Miniaturized POS card reader for m-POS (not including mobile phones or tablet computer),

b)  Micro ATM as per standards version 1.5.1,

c)   Finger Print Reader / Scanner, and

d)  Iris Scanner

Applicable BCD, CVD SAD

BCD – Nil

CVD – Nil

SAD – Nil

Parts and components for manufacture of:

a)   miniaturized POS card reader for m-POS (not including mobile phones or tablet computer),

b)  micro ATM as per standards version 1.5.1,

c)   Finger Print Reader / Scanner, and

d)  Iris Scanner

Applicable BCD, CVD SAD

BCD – Nil

CVD – Nil

SAD – Nil

II.

Imposition of export duty to conserve domestic resources

Other aluminium ores, including laterite

Nil

15%

III.

Improving ease of doing business and Export Promotion

De-minimis customs duties exemption limit for goods imported through parcels, packets and letters

Duty payable not exceeding Rs.100 per consignment

CIF value not exceeding Rs.1000 per consignment

Limit of duty free import of eligible items for manufacture of leather footwear or synthetic footwear or other leather products for use in the manufacture of said goods for export

3% of FOB value of said goods exported during the preceding financial year

5% of FOB value of said goods exported during the preceding financial year

IV.

Anti-avoidance measure

Silver medallion, silver coins, having silver content not below 99.9%, semi-manufactured form of silver and articles of silver

CVD – Nil

CVD – 12.5%