[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification
No. 148/2009-Customs
New Delhi, dated the 31
st
December, 2009
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of
1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the
following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue),
No.67/2006-Customs, dated the 30th June, 2006 which was published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-Section (i), vide number G.S.R. 393 (E), dated the 30
th
June, 2006, namely:-
In the said notification, for the existing Table the following Table shall be substituted, namely:-
Table
S. No.
Chapter,
Heading, Sub-
heading or Tariff
item
Description of Goods
Rate for
import from
countries
listed in
APPENDIX
I
Rate for
import from
countries
listed in
APPENDIX
II
(1) (2) (3) (4) (5)
1 1 to 3 All goods 14.00% Nil
2 1
Grand parent poultry stock
and Donkey stallions
14.00% Nil
3
4 (except
0402 10 20,
0402 10 90,
0405 20 00,
0405 90 90 )
All goods 14.00% Nil
4
0402 10 20,
0402 10 90
All goods 14.00% Nil
5
0405 20 00,
0405 90 20,
0405 90 90
All goods 14.00% Nil
6 5 All goods 14.00% Nil
7 0603 All goods 14.00% Nil
8 0604 All goods 14.00% Nil
9 7 All goods 14.00% Nil
10
8 (except
0802 11 00,
0802 12 00 )
All goods 14.00% Nil
11 0802 11 00All goods
Rs. 28 per
kg
Nil
12 0802 12 00All goods
Rs. 52 per
kg
Nil
13
0810 60 00 and
0810 90
All goods other than black,
white or red currants and
gooseberries
9.20% Nil
14 0813 20 00All goods 14.00% Nil
15
9 (except 0901
and 0904 20)
All goods 14.00% Nil
16 0901 All goods 14.00% Nil
17 0904 20All goods 14.00% Nil
18 12 All goods 14.00% Nil
19
1209, 1211 30
00, 1211 40 00,
1211 90
All goods other than
liquorice roots
9.20% Nil
20 13 All goods 14.00% Nil
21
1302 19 and
1302 20 00
All goods other than
vegetable saps and extracts
of pyrethrum or of the roots
of plants containing
rotenone
9.20% Nil
22 14 All goods 14.00% Nil
23 1501 00 00All goods 14.00% Nil
24 1502 All goods 9.20% Nil
25
1503 00 00 to
1506
All goods 14.00% Nil
26 1505 All goods 9.20% Nil
27 1507 90 90All goods 14.00% Nil
28
1508 90 10 or
1508 90 99
All goods 14.00% Nil
29 1509 10 00All goods 14.00% Nil
30 1509 90All goods 14.00% Nil
31 1510 All goods 14.00% Nil
32 1511 90All goods 14.00% Nil
33 1512 29 90All goods 14.00% Nil
34
1516 10 00,
1518, 1520 00
00, 1521 and
1522
All goods 14.00% Nil
35
1507, 1508,
1509, 1510,
1511,
1512 29 90
All goods (except crude
palm oil), other than edible
grade, having Free Fatty
Acid (FFA) 20 percent or
more
14.00% Nil
36
1508, 1509 or
1510
Refined vegetable oils of
edible grade, in loose or
bulk form
14.00% Nil
37 1511
Fractions of crude palm oil
(other than crude palmolein),
of edible grade, having an
acid value of 2 or more and
total carotenoid (as beta
carotene) in the range of
500mg/kg. to 2500mg/kg.,
in loose or bulk form
14.00% Nil
Explanation-For the purposes of this exemption, "Crude
palm oil" means fixed vegetable oils, fluid or solid,
obtained by pressure, if they have undergone no
processing other than decantation, centrifugation or
filtration, provided that, in order to separate the oils from
solid particles only mechanical force, such as gravity,
pressure or centrifugal force, has been employed,
excluding any absorption filtering process,
fractionalization or any other physical or chemical
process. If obtained by extraction oil shall continue to be
considered as "crude", provided it has undergone no
change in colour, odour or taste when compared with
corresponding oil by pressure.
38
16 (except
1601 00 00 and
1602 32 00)
All goods 14.00% Nil
39
1601 00 00 and
1602 32 00
All goods 14.00% Nil
40 1702 All goods 14.00% Nil
41
1702 11 and
1702 19
All goods 14.00% Nil
42 1703 All goods 6.80% Nil
43 1704 All goods 14.00% Nil
44 18 to 20All goods 14.00% Nil
45 1806 90
Food preparations, meant
for infant use and put up for
retail sale, of-(i) flour, meal,
starch or malt extract
containing cocoa in a
proportion by weight 40% or
more but less than 50%,
calculated on a totally de-
fatted basis; or(ii) goods of
headings 04.01 to 04.04
containing cocoa in a
proportion by weight 5% or
more but less than 10%,
calculated on a totally de-
fatted basis
9.20% Nil
46 21
All goods (except
compound alcoholic
preparations of a kind used
for the manufacture of
beverages, of an alcholic
strength by volume
exceeding 0.5% by volume,
determined at a
temperature of 20 degrees
centigrade falling under
2106 90)
14.00% Nil
47 2106 90
Compound alcoholic
preparations of a kind used
for the manufacture of
beverages, of an alcoholic
strength by volume
exceeding 0.5% by volume,
determined at a
temperature of 20 degrees
centigrade
14.00% Nil
48 2201 and 2202All goods 14.00% Nil
49 2207 20 00All goods 6.80% Nil
50 2209 All goods 14.00% Nil
51 23 All goods 14.00% Nil
52 25 All goods 8.00% Nil
53
2620 11 00,
2620 19 00 and
2620 30
All goods 6.80% Nil
54 2701 20All goods 8.00% Nil
55 2702 to 2708All goods 8.00% Nil
56 2710 to 2715All goods 6.80% Nil
57
28 (except
2801, 2802,
2803, 2804,
2805, 2814 and
2823 00 10)
All goods 6.50% Nil
57A 2823 00 10All goods 8.00% Nil
58
2801, 2802,
2803, 2804,
2805 and 2814
All goods 5.00% Nil
59 2901 to 2904All goods 6.80% Nil
60
2905 to 2942
(except 2905 43
00 and 2905 44
00)
All goods 8.00% Nil
61
2905 43 00 and
2905 44 00
All goods 11.60% Nil
62 29
2,3,5,6-Tetrachloropyridine
6.50% Nil
63 30 to 32All goods 8.00% Nil
64 3207 40 00Glass frit 5.00% Nil
65
33 (except 3301
and 3302 10)
All goods 8.00% Nil
66 3301 All goods 11.60% Nil
67 3302 10
All goods(Excluding
compound alcoholic
preparations of a kind used
for manufacture of
beverages of an alcoholic
strength by volume
exceeding 0.5% determined
at 20 degree centigrade
falling under 3302 10)
8.00% Nil
68 3302 10
Compound alcoholic
preparations of a kind used
for manufacture of
beverages of an alcoholic
strength by volume
exceeding 0.5% determined
at 20 degree centigrade
14.00% Nil
69 34 All goods 8.00% Nil
70 3501 to 3505All goods 11.60% Nil
71 3506 and 3507All goods 8.00% Nil
72 35 Isolated Soya protein 9.20% Nil
73 36 and 37All goods 8.00% Nil
74
38 (except
3809 10 00,
3823 11 11,
3823 11 12,
3823 11 19 and
3824 60)
All goods 8.00% Nil
75 3809 10 00All goods 11.60% Nil
76 3815 All goods 6.80% Nil
77
3823 11 11,
3823 11 12,
3823 11 19 and
3824 60
All goods 11.60% Nil
78 38
Dipping oil, Paclobutrazol
(Cultar)
8.00% Nil
79 39 All goods 8.00% Nil
80 3901
Low density polyethelene,
Linear Low density
polyethelene, High density
polyethelene, Linear
medium density
polyethelene and Linear
High density polyethelene
5.00% Nil
81
3902 (except
3902 20 00),
3903
All goods 5.00% Nil
82 3904 Polymers of vinyl chloride 5.00% Nil
83 39 Ethylene vinyl acetate (EVA)5.00% Nil
84 40 to 45All goods 8.00% Nil
85 4707 All goods 8.00% Nil
86 48,49,51All goods 8.00% Nil
87
52 (except
5203 00 00)
All goods 8.00% Nil
88 5201 All goods 6.80% Nil
89 5203 00 00All goods 14.00% Nil
90
53 (except
5302)
All goods 8.00% Nil
91 5302 All goods 14.00% Nil
92 54 to 63All goods 8.00% Nil
93 64 to 71All goods 8.00% Nil
94 6902 or 6903All goods 6.80% Nil
95 72
All goods other than
seconds and defectives
6.80% Nil
96 72 Seconds and defectives 8.00% Nil
97 73 All goods 8.00% Nil
98 7401 to 7410All goods 5.00% Nil
99 7411 to 7419All goods 8.00% Nil
100 7601 to 7607All goods 5.00% Nil
101 7608 to 7616All goods 8.00% Nil
102 7806
All goods other than lead
bars, rods, profiles and wire
6.80% Nil
103 7901 to 7905All goods 6.80% Nil
104 7907 All goods 8.00% Nil
105 8001 to 8003All goods 6.80% Nil
106 8007 00 90
Tin plates, sheets and strip,
of a thickness exceeding
0.2mm; tin foil (whether or
not printed or backed with
paper, paperboard, plastics
or similar backing materials)
of a thickness (excluding
any backing) not exceeding
0.2mm; tin powders and
flakes
6.80% Nil
107 8007 All goods 8.00% Nil
108
8101, 8104,
8105,8107,8108
(except 8101 99
10, 8101 99 90,
8104 90 90,
8105 90 00,
8107 90 90,
8108 90 90)
All goods 6.80% Nil
109 8101 99
Bars and rods, other than
those obtained simply by
sintering, profiles, plates,
sheets, strip and foil
6.80% Nil
110
8101 99 10,
8101 99 90,
8104 90 90,
8105 90 00,
8107 90 90,
8108 90 90
All goods 8.00% Nil
111
8102, 8103,
8106, 8109,
8110, 8111,
8112
(1) All goods (other than
articles thereof)
6.80% Nil
(2) Articles 8.00% Nil
112 82, 83, 84All goods 8.00% Nil
113
8443 91 00 or
8443 99
Parts of printing presses 6.80% Nil
114 8472 90Cash dispensers 6.80% Nil
115 8473 40
Cash dispensing
mechanism and deposit
modules for Automatic
Teller Machines
6.80% Nil
116 85 All goods 8.00% Nil
117 86 All goods 6.80% Nil
118
87 (Except 8703
, 8711)
All goods 8.00% Nil
119 8703, 8711All goods 14.00% Nil
120 8703
Motor cars and other motor
vehicles principally
designed for the transport of
persons (other than those of
heading 87.02), including
station wagons and racing
cars, new, which have not
been registered anywhere
prior to importation
0.00%
(1) If imported as completely knocked down (CKD) unit; 8.00% Nil
(2) If imported in any other form 14.00% Nil
121 8703 Golf Cars 8.00% Nil
122 8704
Refrigerated motor vehicles
for transport of goods
6.80% Nil
123 8711
Motor cycles (including
mopeds) and cycles fitted
with an auxiliary motor, with
or without side cars, and
side cars, new, which have
not been registered
anywhere prior to
importation
(1) If imported as completely knocked down (CKD) unit; 8.00% Nil
(2) If imported in any other form 14.00% Nil
124 88 to 90All goods 8.00% Nil
125 9001 10 00All goods 6.80% Nil
126 91 to 97All goods 8.00% Nil
127 9508
Roundabouts, swings,
shooting galleries and other
fairground amusements
6.80% Nil."
2. This notification shall come into force with effect from the 1
st
day of January, 2010.
[F.No. 354/42/2002-TRU Vol II]
(Prashant Kumar)
Under Secretary to the Government of India
Note. - The principal notification No. 67/2006-Customs, dated the 30th June, 2006 was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R.393 (E), dated the 30th June, 2006 and was last amended
by notification No.107/2009--Customs, dated the 23
rd
September, 2009 which was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R 697 (E), dated the 23
rd
September, 2009.
