IV. Empirical Findings
As the study was conducted during 1998-99, the empirical findings
are based on the information then available. Accordingly these relate to
the rate structure prevalent in the year 1998-99. Presentation of empirical
findings is preceeded by a brief discussion of the data utilised in the study.
The limitations of the study, owing to the data set utilised, are indicated in
the relevant sections in this chapter.
The data
Effective rates of BCD, SD, UED, ST and OCT were compiled for
different commodities at the 6-digit harmonised system of commodities,
for the year 1998-99. This took into account general exemptions and other
concessions allowed under different taxes. Effective rates of CD and UED
were compiled for more than 3000 commodities from Customs Tariff with
Manual (1998-99), and Central Excise Tariff with Manual (1998-99),
published by Business Database Publishing Company. ST rates for the
same set of commodities for Maharashtra have been compiled from
Bombay Sales Tax Act, 1959: As amended upto May 1, 1998, edited by
M.L. Anand and published by MTJ Publications. OCT rates varied across
the 22 municipalities/corporations in Maharashtra that levy OCT, but the
OCT rates were compiled only for four Municipal Corporations, namely,
Greater Mumbai Corporation, Kolhapur Corporation, Malegaon
Municipality, and Mira Bhayandar Municipality.
The calculation of ERP was possible only at an aggregated level of
60 broad commodity groups. The latest year for which matrices of input-
output coefficients were available, was 1989-90. These matrices were
obtained from the Planning Commission. These were based on 60 broad
groups of commodities/industries. The commodity x commodity matrix
(A) of input-output coefficients was not readily available. The available
matrices were the basic matrices relating to the commodity flows. These
were 'absorption' (B) and 'make" (D) matrices of dimensions commodity
x industry and industry x commodity, respectively. Corresponding to a
matrix of commodity flows, the matrix of input-output coefficients was
obtained by dividing the elements in the jth column of a flow matrix, i.e.,
inputs used for production of jth commodity, by the value of gross output
of the jth commodity. The commodity x commodity matrix of input-output
Empirical Findings 29
coefficients was obtained by multiplying the absorption matrix of input-
output coefficients by the make matrix of input-output coefficients as
follows:
A = B.D (4.1)
The coefficients ay' were given at producer prices and were inclusive of
customs duties. These were adjusted to obtain the required coefficients ay at
world prices (c.i.f. prices) by the following formula:
= a. (4.2)
For using (4.2), the required rates of customs duties for the year 1989-90
were taken from Aggarwal (1998b). The ERP for the year 1998-99 were
obtained by using these input-output coefficients at world prices along with
effective rates of duties/taxes for the year 1998-99.
In order to match the six-digit level commodities with the 60 broad
groups for which input-output matrices are available, we obtained
information on the composition of each broad group, from the Input-
Output Transactions Table 1983-84; a publication of the Central
Statistical Organisation (CSO). There was some variation in the
commodity classification utilised for customs and excise tariffs. Therefore,
customs and excise commodity codes were separately matched with the 60
commodity groups.
Calculation of the customs and excise duty rates for a broad group
required data on value of imports and production on each of the items in
the group. The value of imports and some proxy for output were used as
weights to construct the weighted average customs and excise duty rates
for the group. Import values were taken from foreign trade statistics for
1996-97, the latest available. Value of Clearances (VoC) was taken as a
proxy for output, and the latest data on VoC relating to 1994-95 were
obtained from the Directorate of Statistics and Intelligence, Central Excise
and Customs, Government of India. The commodity classification
followed international convention of "Harmonised Commodity
30 Discriminatory Tax Treatment
Description" and "Coding System" (HSN) with certain contractions and
modifications at the six-digit level of disaggregation.
Effective Rate of Protection (ERP)
The effective rates of different duties/taxes for the sixty groups of
commodities were obtained in two steps. First, duty rates were identified for
each of the commodities at six-digit level classification (more than 3000
commodities), as each of the sixty broad groups of commodities comprised
many of the six-digit level commodities. Second, duty rate for a broad group
of commodities was obtained by taking a weighted21 average of the rates
applicable to the commodities within the group. For customs duties
(comprising BCD and SD), CVD and SAD, weighted average rates were
obtained by using import values for the year 1996-97 as weights. For UED,
weighted average rates were obtained by using VoCs as weights. For this
purpose, the VoCs of the goods cleared for purposes other than for export,
for the year 1994-95, was utilised."
The duty rates used in the exercise take into account general
exemptions and duty reductions effected through notifications. However, it
had not been feasible to take the end-use exemptions or concessions into
account. Thus, the estimated ERPs based on these rates may provide to
some extent, over- or under-estimates of the tax advantage or disadvantage
suffered by domestic producers.
The input-output coefficients utilised in the computation of ERP
relate to the year 1989-90, implying that these computations are based on the
prices and technology built into these coefficients. This fails to take into
account subsequent changes, if any, in technology and relative prices.
Wherever weights were not available, a simple average of the rates was taken. This
was done particularly due to absence of weights for some of the six-digit level
commodities.
It is important to note that the rates of customs duties for a broad group of
commodities were obtained by using shares of imports of different commodities
within the group. With imports varying inversely with duty rates, higher rates of CD
get assigned lower weights, and vice-versa. Calculation of weighted UED and other
domestic tax rates would have suffered from similar limitations. However, the
weighted average with all its limitations, is preferred to the simple average that
altogether ignores composition of commodities within a group.
Empirical Findings J'
Unfortunately, it is not feasible to infer the impact of these changes on the
ERP. This study needs to be repeated as and when input-output matrices for
a later date become available.
The effective rates of duties and ERP for sixty groups of
commodities, with different tax regimes, are given in Table IV. 1 (columns 3
to 15). For ease of exposition, in the discussion below, the sixty broad
groups have been classified under three categories: (i) 14 unmanufactured
products; (ii) 39 manufactured products; and (iii) 7 (generally non-tradable)
services. For some manufactured products, value of inputs exceeded unity
implying negative value addition at world prices. For such products,
interpretation of ERP differs from that for products with positive value
addition at world prices. Therefore, manufactured products are further
divided into two categories: (a) 34 with positive value addition at world
prices; and (b) 5 (accounting for 26.3 per cent of the total value of imports)
with negative value addition at world prices. Within each of these
categories, the products are arranged in an ascending order of overall ERP,
excepting the manufactured products with negative value addition at world
prices that are arranged in a descending order of ERP.
From Table IV. 1 (column 10), it may be noted that, in terms of total
value of imports, unmanufactured products accounted for only 3.4 per cent,
with manufactured products accounting for the other 96.6 per cent.
Therefore, in the discussion below, we make a few vital observations
relating to unmanufactured products, and then focus mainly on manufactured
products. Towards the end, a few remarks on services are also given.
Unmanufactured products
Unmanufactured products consist of agricultural goods. As many as
seven out of the fourteen broad categories of unmanufactured products
attracted a zero rate of customs duty. Even SAD was nil on such products.
But, the inputs used in the production of such commodities did not
necessarily enjoy the benefits of a low duty regime. Even while quantitative
restrictions (QR) on such products have shielded domestic producers from
foreign competition, the scrutiny of the ERP on such products seems
extremely important because with the phasing out of QRs, domestic
producers will become increasingly open to foreign competition.
32 Discriminatory Tax Treatment
Among the fourteen unmanufactured products (items 1-14, Table
IV. 1), six, namely, raw cotton, paddy, wheat, cereals other than paddy and
wheat, and tea and coffee plantations, were facing an inverted structure of
customs duties. For these products, ERP with reference to customs duties
was negative (items 1 -6, column 11), implying that the rate of customs duty
on such a product was lower as compared to the rates applicable to at least
some of its inputs. ERP became even more adverse when domestic trade
taxes were taken into account. When all taxes, including domestic trade
taxes, were taken into account, ERP worked out to be negative also for
forestry and logging (item 7, columns 13 to 15). The systems of UED and
CVD, and ST and SAD were found to make negative contribution to the
ERP of some of the unmanufactured products (items 1-8, columns 16 and
19). The situation worsened in the presence of octroi (columns 19 and 20).
The tax disadvantage to the producers of raw cotton and cereals,
because of the inverted structure of customs duty, was significant with ERP
at -13.57 per cent and -4.33 per cent, respectively. This suggests that
withdrawal of QRs may have a serious impact on domestic producers of
these products unless the inverted customs duty structure is corrected. Some
rough calculations suggest that ceteris peribus, the inverted duty structure
could be rectified by increasing the customs duty on raw cotton by 8.14
percentage points and on cereals by about 3.31 percentage points. When
domestic trade taxes were also taken into account, the ERP for raw cotton
and cereals worked out to -23.72 per cent and -5.57 per cent, respectively.
This negative protection could be nullified by increasing the customs duty on
raw cotton by about 14.23 percentage points and on cereals by about 4.26
percentage points. Alternatively, it could be nullified by correcting for the
inverted structure of customs duty along with rationalisation of domestic
trade taxes to achieve level playing field between imports and domestic
produce.
The producers of pulses, rubber, sugarcane, and jute appeared to be
well protected. For none of these products, ERP was less than 12 per cent
and for sugarcane, jute, and some other crops, it exceeded 50 per cent (items
9-14, column 15).
Empirical Findings -^
Manufactured Products
The puzzle of negative value added products
From Table IV. 1 (items 49-53, column 9), it may be noted that there
were five products - chemicals and cinematographic films, lubricating
preparations, and other petroleum products, other food items not specified
elsewhere, coal tar products, and articles of silk or synthetic fibre - with
value of inputs more than Re. 1 for producing Re. 1 of output at world
prices. Value addition for these products was negative at world prices.
With negative value added at world prices, the value of ERP needs
careful interpretation. It may be recalled thus
vi'- vi
Ei =
VI
where vi = value added in the process of production of a unit of jth
commodity in the absence of taxes and trade restrictions, and
vi' = value added in the process of production of a unit of jth
commodity in the presence of taxes.
As shown in Figure IV. 1, V > v depicts the positive degree of
protection and v' < v the negative degree of protection irrespective of
positive or negative value of v. From Figure IV. 1, it may be noted that for v
< 0, a negative value of ERP indicates positive protection while a positive
value indicates negative protection. In fact, it is easy to note that, ERP < -1
(i.e.. less than -100 per cent, say -125 per cent in percentage terms) indicates
that the value addition changes from negative to positive because of the tax
regime. Further, -1 < ERP < 0 suggests that, though value added under the
tax regime is negative, it is greater than the value added without taxes, i.e., V
> v. For v > 0, clearly a positive value of ERP suggests a positive degree of
protection and a negative value indicates a negative degree of protection.
With a regime of customs duties alone, the ERP for all the above
mentioned five broad groups (items 49-53. column 11) was negative, but for
four groups - chemicals and cinematographic films, lubricating preparations
and other petroleum products, coal tar products, and articles of silk or
34 Discriminatory Tax Treatment
synthetic fibre - it was more than minus 100 per cent. Thus, while customs
duty provided positive protection for all the five groups and value added was
higher with than without such duties, only in the case of "other food items
not specified elsewhere" the value added was positive, with customs duties.
However, it is important to note that "lubricating preparations and other
petroleum products" had been under the administered pricing mechanism,
there had been restrictions on their imports as well as marketing, and a
routine calculation or interpretation of ERP may not be appropriate.
Nevertheless, with the announced move from an administered to a market-
detennined pricing mechanism, the issue of ERP requires a careful scrutiny.
Figure IV.1
Interpretation of ERP when value added is negative
v<0, v'>0and ERP<-1
PP
v<\'<0 and
v'<v<0
and ERP >0
NP
'> v>0and ERPH
PP ^y v >v>0
"and -1 <ERP<0
NP
v>O,v'<0andERP<-l
NP
Notes: PP = Positive protection, NP = Negative protection
It may be noted that for three of these products - chemicals and
cinematographic films, lubricating preparations and other petroleum
products, and other food items not specified elsewhere - the negative values
of ERP with a regime of customs duties alone changed to positive values
when domestic trade taxes were also taken into account, implying a net
negative degree of protection because of a discriminatory higher burden of
domestic trade taxes on domestic products, vis-a-vis, foreign products,
dominating the protection provided through customs duties (items 49-51.
column 15). Thus, the domestic producers of these commodities suffered a
Empirical Findings -*-*
net tax disadvantage due to discriminatory domestic trade taxes. The systems
of UED and CVD, and ST and SAD appeared to make a substantial
contribution to the tax disadvantages of the domestic producers (items 49-51,
columns 15 and 19). The tax disadvantage was found to be higher in the
presence of octroi (items 49-51, column 20). The tax disadvantage in the
case of food items and chemicals was found to be substantial, which is a
source of concern, particularly because the import of these products
accounted for more than 12 per cent of the total value of imports.
Negative value added either without or with taxes is a strong result.
It is difficult - though not impossible - to reconcile with their continuing
production in the country. While the negative value added in these sectors
may be explained in terms of a long legacy of QRs on imports and
inefficiencies in domestic production structure, the puzzle may also retlect
the high degree of aggregation of products in each of these groups and the
consequent imprecision in quantification of the average rates of duties and
input-output coefficients. The results, accordingly, should be interpreted
with caution.
Positive value added products
Value added was positive for the other 34 broad groups of
manufactured products. Among these 34 products, customs duties provide a
positive degree of protection to all products excepting khandsari (items 15-
48, column 11, Table IV. 1). With customs duties alone, the ERP varied
from almost 10 per cent to 170 per cent for most of these products, while it
was as high as 263 per cent for synthetic fibres. 311 per cent for non-ferrous
basic metals, and 973 per cent for cement. However, when domestic trade
taxes were also taken into account. ERP was reduced for all but one of the 34
items and, in fact, turned negative for as many as 9 products (items 15-23,
column 15). The net negative protection varied from 1 per cent for
electronic equipment to as high as 58 per cent for wood, and wood products.
There was, however, wide variation in the net positive protection for rest of
the 25 manufactured products. It was between 8 per cent and 15 per cent for
6 products (items 24-29, column 15). between 15 per cent and 130 per cent
for 18 products (items 30-47, column 15) and was an astronomical 869 per
cent for cement that could be attributed to many factors including high duties
on imports of cement, very little protection for inputs, and very low value
addition at world prices (3 per cent). Whether an ERP of 15-130 per cent is
36 Discriminatory Tux Treatment
too high or too low. it can be a matter of debate. But. the negativity of ERP
for as man>' as 9 products suggested that, in spite of customs duties, vis-a-vis,
foreign producers, domestic producers of these nine products suffered from
net discrimination because of domestic trade taxes. The high share of these
nine products - wood and wood products, paper and paper products, non
electric machinery, communication equipment, tractors and other
agricultural machinery, leather and leather products, electronic equipment.
khandsari and other manufacturing - in total value of imports, at about 28
per cent, reinforced the suspicion of adverse discrimination.
The import of 6 manufactured products with positive but less than 15
per cent ERP - machine tools, rail equipment, iron ore. other metallic
minerals, and coal and lignite - accounted for a little more than 20 per cent
of the total value of imports. On the other hand, the import of 18 products
with ERP exceeding 15 per cent accounted for about 38 per cent of the total
value of imports. Imports of cement with ERP of 869 per cent, and of jute
and sugar with ERP of 111 per cent were negligible. There appeared to be a
strong negative correlation between ERP and imports.2'
Relative contribution of different domestic taxes to ERP
The systems of CVD and UED. and ST and SAD were found to
make a significant contribution to the tax disadvantage of the domestic
producers of manufactured products (columns 15 to 17. Table I V.I). The
system of CVD and UED was supposed to be neutral in terms of degree of
protection by counterbalancing each other. But, in fact, it was not. and
resulted in a negative degree of protection for as many as 26 products
(column 16). It's contribution to the ERP was found to be as high as minus
106 percentage points for non-ferrous basic metals (item 46). and between
minus 30 and minus 52 percentage points for five products - wood and wood
products, paper and paper products, tractors and other agricultural
machinery, leather and leather products, and motor vehicles (items 15 to 18
and 13). The other products suffering negative protection because of CVD
being less than UED. included communication equipment, rail equipment,
pesticides, hydrogenated oils, some transport equipment, non-metallic
""' The shares of non-ferrous basic metals, and synthetic fibres (polymers, and yarns, etc.)
- two groups with ERP of 120-130 per cent - in total value of imports, at 6.0 per cent
and 2.4 per cent, could be explained in terms of the non-availability of many non-ferrous
metals and of production facility of synthetic fibres, a relatively recent product.
Empirical Findings 37
mineral products, rubber products, cotton textiles and sugar. Only in the
case of 9 products - khandsari, other metallic minerals, machine tools, iron
ore, coal and lignite, crude petroleum and natural gas, pesticides, non-
metallic and minor minerals, and fertilisers - was the contribution of CVD
and UED marginal (less than 1 percentage point).24
The negative contribution of the system of ST and SAD to ERP was
also found to be substantial for many products (column 19). It resulted in a
negative degree of protection for as many as 30 products. Its contribution to
ERP was as high as minus 562 percentage points for cement, minus 109
percentage points for synthetic fiber and minus 112 percentage points for
non-electrical machinery (items 48, 47 and 20). It was between minus 50 and
minus 100 percentage points for 5 products (items 21, 31, 42, 43 and 46),
and between minus 30 and minus 50 percentage points for another set of 4
products (items 15, 16, 28 and 29). The negative contribution of this system
could be attributed mainly to taxation of inputs without full rebate.25 The
presence of octroi added to the tax disadvantage or lowered the tax
advantage of the domestic producers (columns 19 and 20). SAD was found
to provide a counter balance to ST for most of the manufactured products but
was found to follow an inverted duty structure for lubricating preparations
and other petroleum products, and some unmanufactured products, suffering
net negative protection and thereby added to the misery of domestic
producers of these products (items 1-6 and 50, columns 13 and 18).
Discriminatory tax treatment of domestic products under the
system of CVD and UED was not considered as serious a problem as the
tax disadvantages of the system of ST and SAD, because the
manufacturers could avail of credit under the MODVAT scheme for
CVD/UED paid on their inputs. Nevertheless, domestic producers suffered
a tax disadvantage because the producers not covered by MODVAT
scheme found imports less expensive as compared to domestic products.
Even the producers covered under the MODVAT scheme had to finance
24 The average CVD and average UED rates, obtained by using import values and VoC as
weights, with UED differing across products, could differ for a group, even when the
CVD and UED rates were the same for every product in the group. This differential
weighting scheme may have introduced a bias in our results.
25 In Maharashtra, the state under consideration, the retention rate on raw materials was to
the extent of 3 per cent.
38 Discriminatory Tax Treatment
the additional tax burden for their domestic purchases until duties paid
were credited back.
Services
As indicated earlier, services are non-tradable. By taking customs
duty on services as nil, ERP worked out to be negative for all services (item
numbers 54-60, Table IV. 1). This could be attributed to taxes/duties falling
on inputs. This suggests that when the trading of services (such as of
electricity) takes place, the domestic producers of these services, vis-a-vis
imports, would suffer a substantial tax disadvantage unless customs duty and
domestic trade taxes are rationalised. This would require removal of input
taxation and maintaining level playing field between domestic produce and
imports, in respect of domestic trade taxes.
General observations
From Table IV. 1 (columns 3 and 15), it may be noted that ERP was
negative or low for some products with even moderately high customs duty.
For example, ERP for paper and paper products, some non-electric
machinery, communication equipment, tractors and other agricultural
machinery, leather and leather products, electronic equipment, khandsari,
electrical machinery and some other manufacturing was negative though for
none of these products the rate of customs duty was below 22 per cent. Thus,
the problem of tax disadvantage to domestic producers was not only a
problem of nil or low customs duty, but also of a complicated and irrational
system of domestic trade taxes.
Composite duty rates for selected low duty products
The calculation of ERP required information on input-output
coefficients, which was available only at a relatively aggregative level.
Calculation of rates of protection, however, can be most illuminating at the
specific commodity level. At the specific commodity level, even though
lack of ready data on input-output coefficients prevents taking into account
the protection given to inputs, avoidance of any aggregation bias provides a
strong trade-off. In this section, we focus on the choice of specific
commodities and calculation of commodity-specific composite rates of duty.
Empirical Findings 39
It should be noted that the computation of composite rates of duty do
not account for indirect incidence of taxes through input taxation though
input taxation can add significantly to the relative tax burden of domestic
producers. The latest available estimates of input taxation relate to the year
1989-90 (see Aggarwal, 1998b). In 1989-90, for most commodities, input
taxation under UED was found to vary between 0.75 and 3.00 percentage
points. In the reform process of 1990s, expansion of the scheme of
MODVAT resulted in a substantial reduction in the incidence of input
taxation under the system of UED. Similarly, sales tax (to the extent not
rebated) and octroi falling on inputs result in an increase in the relative tax
burden of domestic producers of many commodities. Input taxation arises
from taxation of inputs, inputs into inputs, and so on. The neglect of input
taxation in the calculation is a serious limitation of the composite rates of
duty reported below.26
Products with low customs duty
Prima facie, the probability of the tax regime discriminating against
domestic producers, vis-a-vis, foreign producers being high for products with
a low rate of customs duty, we focused on such products with customs duty
not exceeding 10 per cent. On some products, standard rates of basic
customs duty were nil or low, and on some other products, through
notifications, the rates were lowered in general or for specific uses of the
products. These items alongwith relevant rates of customs duties, excise
duties, sales tax and octroi are given in Table IV.2.
There were as many as 223 commodities or specific uses of
commodities with effective customs duty not exceeding 10 per cent. Some
of these items related to specific uses of any item, broadening the scope of
the rate of customs duty not exceeding 10 per cent. On 110 items, the duty
was nil, and it did not exceed 5 per cent for another set of 33 items. Further,
on some of these items, the rate of SD was also nil or lower than the rate
applicable to most commodities, i.e., 5 per cent.27
Within the group of low duty products, CVD lower than UED could
put the domestic producers to competitive disadvantage, as CVD and UED
26 Even calculation of ERP accounts for only first round effects of taxes on inputs.
27 The SD of 5 per cent has been withdrawn in the proposed 1999-2000 budget.
40 Discriminatory Tax Treatment
were not fully rebatable during 1998-99. While, in general, the rates of CVD
on imports were matched with those of UED on domestic produce, on some
products or specific uses of the products, the rate of CVD was lower than
that of UED. Some of the products of the latter category are listed in box
IV. 1.
Calculation of composite duty rates
For products with effective customs duty rate not exceeding 10 per
cent, the excess of composite duty rate on the import of a product over that
on its domestic production was computed by using equations 3.17 to 3.20.
The excess of composite duty rate was computed for 205 items for which
full requisite information was available, and is given in Table IV.2 (columns
14-17). The products are arranged in an ascending order of excess of
composite duty rate e (column 14).
The number of products with negative, nil and positive values of
excess of composite duty rate on imports subject to different combinations of
tax provisions are given in Table IV.3. The number of products with values
of excess of composite duty rate on imports falling into different ranges, viz.,
less than minus 10, minus 10 to minus 5, minus 5 to 0, 0, 0 to 5, 5 to 10, 10
to 20 and above 20 percentage points are also given in table IV.3.
Tax discrimination because of customs duties and domestic trade
taxes
From table IV.2 (columns 14 to 17), it may be noted that a domestic
producer had a substantial tax advantage in directly importing his inputs, vis
a-vis, purchase of local inputs irrespective of application of octroi (columns
14 and 16), thereby, putting the domestic producers of such inputs to
substantial tax disadvantage. The domestic producers suffered tax
disadvantage in respect of 25 products (items 1 to 25). The tax disadvantage
varied from 2.64 percentage points for typewriters imported by accredited
journalists to as high as 8.10 percentage points for personal computers
imported by accredited journalists with application of octroi (column 14),
and from 2.31 percentage point to 5.12 percentage points without application
Empirical Findings 41
Box IV.l
Some of the products subject to lower rates of CVD than
the corresponding rates of UED
1. All goods required for setting up crude petroleum refinery (such as
conductors for steam or other vapour power units, refrigerationsystems, filtering/purifying machinery, boilers, compressors, heat
exchangers, pumps, distilling plants, pipes used for oil or gas
pipelines, all types of valves, and gaskets and seals)
2. All goods for manufacturing fertilisers;
3. Video cassettes and video tapes of a predominantly educational
character;
4. Personal computers or fax machines imported by accredited
journalists;
5. Specified life saving drugs or medicines;
6. Silicon resin and silicon rubber;
7. Copper wire;
8. Grape guard;
9. Specified goods for the manufacture of laser and laser based
instrumentation (such as polishing materials, vacuum pumps, flash
pumps, and arc lamps);
10. CD-ROMs containing books of educational nature;
11. Medical and surgical instruments and appliances;
12. Specified medical equipment (such as ophthalmic instruments and
appliances, sterilisers, instruments using optical radiations, surgical
operating microscopes, endoscopic surgery instruments and
stroboscopes);
13. Specified goods for tubal occlusion (such as trocal and connula,
laproscopes and scissors);
14. Requisite for games and sports;
15. Fogging machines imported by municipal committees;
16. Raw material for manufacture of specified components of wind
operated electricity generators;
17. Specified goods for construction of national highways;
42 Discriminatory Tax Treatment
Box IV.l (Contd.)
Some of the products subject to lower rates of CVD than
the corresponding rates of UED
18. Specified goods required in connection with petroleum operationsundertaken under specified contracts (such as drilling, threading ortappling tools; helicopters, vessels for transport, pipelines, crones andtransmission apparatus);
19. Recorded magnetic tapes etc. imported by University GrantsCommission for use in computers;
20. Specified fire fighting equipment imported by the Central or State
Governments;
21. Polypropylene; and
22. Stainless steel capillary tubes.
of octroi" (column 16). The tax disadvantage to the domestic producers
exceeded 5 percentage points in respect of specified goods required for
setting up crude petroleum refinery, such as conductors, refrigeration
systems, filtering/purifying machinery, boilers, compressors, heat
exchangers, pumps, distilling plants, pipes used for construction of oil and
gas pipelines, valves, catalysts, and filters. The tax disadvantage with or
without application of octroi ranged from 5 to 10 percentage points for 10
products and it existed but was less than 5 percentage points for another set
of 15 products (columns 2 and 4. Table IV.3). The tax disadvantage was
found to exist inspite of application of SAD to most of these products, 19
of the 25 products suffering tax disadvantage were subject to 4 per cent
SAD (items 1-25, column 9, Table IV.2). On the other hand, the tax
advantage to manufacturers in buying inputs from importers, vis-a-vis
from domestic producers was found to be negligible (columns 15 and 17.
Table IV.2). It occurred in respect of only three products with application
of octroi (items 10, 13 and 14, column 15). and for only one product
without application of octroi (item 10. column 17). It was so, because in
28 It is important to note that octroi wherever applicable does not distinguish between an
imported and a domestic product. Discrimination with and without application of octroi
arises because of discriminatory' application of other taxes since octroi is charged on
tax inclusive basis.
Empirical Findings 43
this process of acquiring inputs, discrimination arising out of existing sales
tax disappears - sales of imported products get taxed at par with domestic
products and tax set off was also available at par with domestic products.
Therefore, there was no net tax disadvantage to domestic producers vis-a
vis imports by traders. By implication, the domestic producers would not
suffer any tax disadvantage under the tax regime under consideration
provided an imported product and the domestic product suffer the same
burden of sales tax. The same will also be true if input taxation under sales
tax is eliminated, such as in Delhi, Haryana, and Punjab. Thus, a reform
of sales tax system that eliminates input taxation can go a long way in
mitigating tax disadvantages of domestic producers.
Implications of imposing a minimum customs duty
With a view to explore implications of imposing a minimum
customs duty on all products, the composite duty rates are simulated with
alternative rates of minimum customs duty, viz., 5 and 10 per cent of
combined (basic plus special) customs duty. The number of products with
negative, nil and positive values of excess of composite duty rate on
imports with 5 and 10 per cent minimum customs duty are given in tables
IV.4 and IV.5 respectively, for different combinations of tax provisions.
From a comparison of tables IV.3, IV.4 and IV.5, it would be
noted that the number of products suffering tax disadvantage declines
from 25 to 20 with minimum customs duty of 5 per cent (column 3, Table
IV.4) and to 8 with minimum customs duty of 10 per cent (column 3,
Table IV.5). Further, it can be inferred that there is a decline also in the
extent of tax disadvantage, with the policy of subjecting all goods to a
minimum customs duty. The higher the rate of minimum customs duty,
the lower is the tax disadvantage to the producers of such products.
29
30
Even in these states some input taxation takes place as long as some inputs are
purchased from outside the state, because of central sales tax.
The same principle should be applied to UED and additional duties of excise in lieu of
sales tax levied under the Additional Duties of Excise (Goods of Special Importance)
Act, 1957, (58 of 1957). Discriminatory application results in tax
advantages/disadvantages to the extent rebate for the taxes paid on inputs is denied.
44 Discriminatory Tax Treatment
Concluding remarks
From the above discussion it follows that producers of many low
duty products suffered substantial tax disadvantage, vis-a-vis, imports. They
suffered competitive disadvantage even in the international market to the
extent taxes on their inputs were not rebated/refunded.
It is important to note that, besides the tax disadvantages, domestic
producers suffer also from poor infrastructure and high cost of basic inputs
such as electricity, water, and transport. The disadvantage due to such non
tax factors is partly on account of inefficiency in production and partly due
to intended policies followed by the government such as distributional
considerations leading to dual price policies. If such non-tax disadvantages
were also taken into account, the net disadvantage to domestic producers
would have been substantially higher for the products suffering net tax
disadvantage, and some of the products with low tax advantage might also
have fallen in the category of products suffering net tax disadvantage.
Tax discrimination across the products was found to be substantial.
While the producers of some products suffered substantial tax
disadvantages, the producers of many products benefited from the tax
advantages, vis-a-vis, imports (direct or indirect). The tax advantage was
not less than 10 percentage points in respect of at least 94 products among
the 205 products considered, irrespective of application of octroi or SAD
or ST (Table IV.3). The tax advantages to the domestic producers of the
products subject to higher customs duty (not considered here) can be
expected to be higher. This indicates the need for rationalisation of the rate
structure of customs duties/
'' Some rough calculations show that the post-budget (1999-2000) scenario is notsignificantly different from the pre-budget scenario, in respect of tax
advantages/disadvantages for different products. This is so, in spite of imposition of a
minimum customs duty of 5 per cent on all project imports with a few exceptions,
hitherto the subject to nil duty. This is not surprising, as the special customs duty has
been withdrawn and the sales tax scenario has remained unchanged.
Table
IV.
45
Table
IV.l
s. No. I
DutyRatesand
theirContribution
toEffectiveRatesofProtection
forSixtyBroadGroupsofCommodities(arranged
Industrysector
2
Inmanufactured
products
1 2 3 4 5 6 7 8 9 10
11
12
13
14
Raw
cotton
Coffeeplantation
Paddy
Wheat
Cerealsotherthanpaddyand
wheat
Tea
plantation
Forestry&
logging
Animalhusbandryand
milk
products
Pulses
Rubber
Fish&
pearls
etc.
Sugarcane
Vegetable
plaitingandother
crops
n.e.s.
Jute,hemp&
mesta
Effective
ratesofduty
onimports(percent)
Custo
ms
duty
cxclusi
vcof
CVD
ASAD 3
000
000
0.00
0.00
0.00
0.00
633
21.41
10.00
25.09
4466
45.00
41.43
3500
Count
er
vailing
duty
(CVI)) 4
000
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.23
1500
Special
additio
nal
dutv
(SAD)
5
0.00
0.00
000
0.00
0.00
0.00
0.82
3.30
4.00
400
4.00
4.00
400
400
Effectiv
erate
ofbasic
excise
duty
weighte
dbv
VoC
less
exp.
(IED)
6
0.00
000
0.00
0.00
0.00
0.00
000
000
0.00
0.00
0.00
0.00
2.49
000
Effect
ive
rate
of
sales
tax
in
Maha
rashtr
a(ST)
98-99
(Per
cent)
7
4.00
000
0.00
0.00
0.00
000
7.80
291
000
0.00
2.00
0.00
2.00
4.00
Rateof
octroi
in
(..
Mumba
icorpo
ration
97-98
(OCT)
8
200
0.00
0.50
0.50
0.50
0.00
025
2.11
0.50
000
0.00
0.00
0.87
2.00
Value
of
input
per
rupee
of
outpu
t
9
040
0.31
028
0.29
0.20
0.09
0.08
052
0.32
0.19
0.04
0.19
051
0.16
Share
of
import
s(per
cent) 10
0.02
000
0.00
0.29
000
0.00
0.75
0.78
0.65
0.03
0.00
0.00
0.87
0.00
Effectiverateofprotection(ERP)with
differenttaxregimes(Percent)
Custom
ME') 11
-13.57
-5.63
-4.51
-4.33
-414
-1.83
642
12.12
8.61
24.85
45
12
50.25
6488
38.10
Custom
siED
ACAT)
(E2)
12
-1366
-5.67
-453
-4.35
-4.15
-1.83
6.41
1209
859
24.80
45.09
50.24
5851
6224
Custo
ms
IED
CAT)
AST
(EJ)
13
-20.1
-5.7
-4.5
-4.4
-42
-1.8
-2.0
5.0
8.6
24.8
42.2
502
53.0
55.1
Custom
siED
CM)
STA
SAD
(E4)
14
-2239
-668
-5.30
-5.09
-4.89
-2.15
-1.18
8.47
1345
3000
47.85
5661
60.84
61.60
Custo
ms
IED
CAD
ST
SAD
A
OCT
(E)
15
-2372
-7.29
-5.80
-5.57
-5.33
-2.33
-1.25
706
12.93
29.47
47.75
56.33
59.25
61.20
byE)
EffectofdifferenttaxesonERP
(percentagepoints)
IED
ACVD
(E2-
E') 16
-0.09
-0.03
-0.02
-0.02
-0.01
0.00
-0.01
-0.03
-0.02
-0.04
-0.03
-0.01
-6.37
24.14
ST
<EJ-
E2) 17
-643
0.00
0.00
0.00
000
000
-8.39
-7.09
0.00
000
-2.94
0.00
-5.50
-7.12
SAD
(E4-
EJ) 18
-2.30
-1.01
-0.77
-074
-0.74
-0.32
0.80
347
4.86
5.20
570
6.37
783
6.48
STA
SAD
<E4-
E2) 19
-874
-1.01
-0.78
-0.74
-0.74
-0.32
-7.59
-3.62
4.85
5.20
2.75
6.37
2.33
-064
ST
SAD
and
OCT
(E-E
2) 20
-10.06
-1.62
-1.28
-1.22
-1.18
-0.50
-7.66
-5.03
4.34
4.67
2.66
6.09
0.74
-1.03
Domestic
trade
taxes
(E-E
1)
21
-10
1
-1.7
-1.3
-1.2
-1.2
-0
5
-7.7
-5.1
43
4.6
2.6
6.1
-5.6
23.1
46
DiscriminatoryTaxTreatment
Table
IV.1(Contd.)
DutyRatesand
theirContribution
toEffectiveRatesofProtection
forSixtyBroadGroupsofCommodities(arrangedby
E)
s.
No. 1
Industry
sector
2
Manufactured
products
15
16
17
18
19
20
21
22
23
24
25
26
27
28
Wood&wood
products
Paper&
paperproducts
Tractors&
otheragricultural
machinery
Leather&
leatherproducts
Manufacturing
n.e.s.
Non-electricalmachinery
n.e.s.
Communicationequipment
Khundsari,huora
Klcctronicequipment
etc.
Other
metallicminerals
Machine
tools
Ironore
Coal&
lignite
Klectricalmachinery
Kffcctivc
ratesofduty
onimports(percent)
Custom
sduty
exdusiv
eof
(ADA
SAD
3
693
2223
26.31
28.74
2374
2429
33.73
1500
2782
10.00
25.00
10.00
15.00
3056
Count
er
vailin
gduty
(CM)
4
323
5.24
0.79
407
1077
2025
1594
800
1696
000
1300
0.00
000
1662
Special
additio
nal
duty
(SAD)
5
0.99
206
4.00
3.95
400
4.00
400
400
400
4.00
4.00
4.00
4.00
400
Kffectiv
erate
ofbasic
excise
duty
weighte
dbv
VoC
less
exp.
(IKD)
6
1501
1597
12.78
16.74
1500
14.10
17.46
800
17.35
0.00
1300
0.00
000
15.76
Kffect
ive
rate
of
sales
tax
in
Maha
rashtr
a(ST)
98-99
(Per
cent)
7
1300
857
2.00
9.20
747
12.67
1133
000
1650
483
13.00
4.00
533
10.13
Kateof
octroi
inG.
Mum
ha
icorpo
ration
97-98
((XT)
8
488
300
200
2.00
348
333
4.00
0.75
400
1.17
2.00
200
0.50
271
Value
of
input
per
rupee
of
outpu
t
9
0.67
0.73
073
065
072
0.88
0.84
069
044
0.35
0.35
0.24
0.44
069
Share
of
import
s(per
cent) 10
0.77
172
0.06
027
6.36
12.97
0.34
0.00
2.21
0.28
1.14
0.08
2,26
1.93
Kffcctivcrateofprotection(KKP)with
differenttaxregimes(percent)
Custom
s(E'
) II
967
39.38
39.53
4828
33.90
67.67
99.86
-945
31.10
11.63
2823
1048
18.13
4880
Custom
slKD
&CVI)
(K2)
12
-2403
-318
-12.18
821
16
16
11963
85.67
-9.78
29.75
11.48
27.94
10.36
17.81
5058
Custo
ms
IKD
(VI)
&ST
(KJ)
13
-57.9
-356
-20.5
-192
-13.7
-45
2.4
-9.8
-2.3
3.7
5.9
4.8
74
12.1
Custom
sIKD
(VI)
ST&
SAD
(K4)
14
-57.05
-3383
-14.92
-1336
-724
775
10.96
-345
1.92
935
10.79
9.79
13.35
18.45
Custo
ms
IKD
(VI)
ST
SAD
&
(XT
(E) 15
-5825
-4075
-21.95
-16.97
-1409
-1219
-656
-456
-1.10
870
9.44
947
11.81
1204
Kffectofdifferenttaxeson
IKD
&CM)
(K2-
K') 16
-33.70
-4256
-51.71
-40.07
-17.74
51.96
-14.19
-0.33
-1.35
-0.15
-029
-0.12
-0.32
1.78
ST
(K'-K1) 17
-33.90
-3239
-832
-2742
-2982
-124.11
-8325
000
-32.04
-7.74
-22.02
-5.57
-10.39
-3850
SAD
(K4-
KJ) 18
088
1.74
5.58
585
642
1223
8.54
633
4.21
5.61
487
5.00
5.93
637
KKP
(percentagepoints)
ST&
SAD
(K^-
K2) 19
-33.02
-30.65
-2.74
-21.57
-2341
-111.87
-74.71
6.34
-2782
-2.12
-17.15
-056
-4.46
-32.13
ST
SAD
and
(XT
(K-K
2) 20
-34.22
-37.57
-9.76
-25.18
-3025
-13182
-92.23
5.22
-3084
-2.77
-18.50
-0.88
-600
-3855
Domes
tic-
trade
taxes
(K-K
1) 21
-67.9
-80.1
-61.5
-65.2
-48.0
-799
-106.4
4.9
-32.2
-2.9
-18
8
-1.0
-6.3
-36.8
Table
IV.I
47
Table
IV.l(Contd.)
DutyRatesand
theirContribution
toEffectiveRatesofProtection
forSixtyBroadGroupsofCommodities(arrangedbyE)
s. No. 1
Industry
sector
2
Manufactured
products
29
30
31
32
33
34
35
36
37
38
39
40
41
42
Railequipment
Crudepetroleum,natural
j>"s
etc.
Motor
vehicles
Transportequipments
n.e.s.
Pesticides
Non-metallicmineralproducts
n.e.s.
Coated
fabrics&
other
textiles
llydrogcnated
oils
Non-metallic&
minor
minerals
Woollen
textiles
Cotton
(cmik's
Fertilisers
Iron&
steel
Rubber
products,thread,cord
etc.
coveredwith
textiles
Effectiveratesofduty
onimports(percent)
Custom
sduty
exclusiv
eof
CVD&
SAD
3
3902
22.00
4496
43.18
3500
4012
40.78
3500
4227
34.26
4226
3425
34.61
44.53
Count
er
vailin
Uduty
((AD
)
4
16.11
000
1656
2.71
9.38
1605
13.39
005
0.01
7.76
998
0.00
15.00
18.58
Special
additio
nal
duty
(SAD)
5
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
388
400
400
4.00
400
4.00
Effectiv
erate
ofbasic
excise
duty
weighte
dby
\o(
less
exp.
(I'ED)
6
1702
000
21.93
8.75
9.38
17.24
12.42
0.37
0.00
4.42
16.78
0.00
15.00
19.80
Effect
ive
rate
of
.sales
tax
in
Maha
rashtr
a(SI)
98-99
(per
cent)
7
13.00
8.50
10.00
400
8.00
8.56
789
1.50
4.25
5.67
3.33
0.00
4.00
1033
Rateof
octroi
inG.
Mumba
icorpo
ration
97-98
(OCT)
8
2.50
1.00
367
2.00
2.00
3.38
200
2.00
400
2.00
1.67
2.00
250
2.25
\alue
of
input
per
rupee
of
outpu
t
9
062
0.22
084
045
066
0.55
0.53
058
0.13
0.63
0.61
0.67
0.80
084
Share
of
import
s(per
cent) 10
Effectiverateofprotection(ERP)with
differenttaxregimes(percent)
Custom
s(K') 11
035
60.71
1349
26.03
1.26
153.96
0.77
58.31
011
66.83
0.33
66.77
0.28
60.38
0.01
50.01
815
46.44
0.08
62.35
0.07
88.16
I45
6502
4.59
96.54
0.24
168.59
Custom
sIED
&CYD
(E2)
12
5661
25.94
111.31
43.43
6591
63.25
6241
4859
4638
73.40
66.73
6433
94.68
15625
Custo
ms
IED
(YD
&ST
(E3)
13
14.5
13.7
34.0
33.9
36.6
392
40.1
43.9
397
53.4
558
64.3
69.1
70.3
Custom
sIED
CVD
ST&
SAD
(E4)
14
1992
19.05
43.77
40.20
44.58
46.76
47.06
50.88
4537
6224
65.88
73.88
8030
82.58
Custom
siED
CAD
ST
SAD&
OCT
<E)
15
14.85
18.76
28.00
38.21
39.30
4426
4476
45.05
4506
5928
6329
69.53
70.84
70.87
EffectofdifferenttaxesonERP
(percentage
IED
&CVD
(E2-
E')
-4.11
-0.09
-42.65
-14.88
-0.93
-352
203
-142
-0.06
11.05
-21.43
-0.69
-1.85
-12.35
ST
(EJ-
E2) 17
-42.10
-12.21
-77.30
-951
-29.29
-24.08
-2230
-4.71
-6.65
-20.05
-10.97
0.00
-25.59
-85.97
SAD
(E4-E3)
5.41
5.32
976
628
7.96
7.59
6.95
7.00
5.64
889
10.12
955
11.21
12.30
ST&
SAD
(E4-E2) nr
-36.69
-6.89
-67.54
-3.24
-21.33
-16.48
-15.35
2.29
-101
-11.15
-085
9.55
-14.38
-73.66
ST
SAD
and
OCT
(E-E
2) 2lT
-41.75
-7.18
-8331
-5.22
-2660
-1899
-17.65
-3.54
-132
-14.11
-3.45
5.2C
-2385
-8538
points)
Domes
tic-
trade
taxes
(E-E
1) 2T
-45.9
-7.3
-1260
-20.1
-27.5
-22.5
-15.6
-5.0
-14
-3.1
-249
4.5
-25.7
-97
7
48
DiscriminatoryTaxTreatment
Table
IV.
1(Contd.)
DutyRatesand
theirContribution
toEffectiveRatesofProtection
forSixtyBroadGroups
ofCommodities(arrangedbyE)
s. No. 1
Industrysector
2Manufactured
products
43
44
45
46
47
48
49
50
51
52
53
Plasticproducts
Jute,hemp
<&mesta
textiles
Sugar
Non-ferrous
basicmetals
Synthetic
fibre.srpolviners,&
yarn
etc.
Cement
Chemicals
<&cinematographic
films
etc.
Lubricatingpreparations&
otherpetroleumproducts
Otherfooditems
<&beverages
n.e.s.
Coal
tarproducts
Articlesof
silk
orsynthelic
fibre,
etc.
Effective
ratesofduty
onimports(percent)
Custom
sduty
exclusiv
eof
(VI)&
SAD
J
35.12
4470
45.00
3761
3686
4500
29.88
3081
38.19
2488
36.91
Count
er
vailin
gduty
(CVD
)
4
2500
11.19
584
818
21.07
2500
15.96
24.24
060
995
18.45
Special
additio
nal
duty
(SAD)
5
400
400
400
4.00
400
4.00
3.84
400
398
4.00
400
Kffectiv
erate
of
basi
c-
excise
duty
weighte
dby
VoC
less
exp.
(IED)
6
2000
528
8.00
14.89
2028
13.35
17.19
2849
5.11
1502
21.75
Kffect
ive
rate
of
sales
tax
in
Maha
rashtr
a(SI)
98-99
(per
cent)
7
1020
4.00
000
6.00
8.50
1300
10.14
890
875
400
200
Rateof
octroi
in(.
.
Miimba
icorpo
ration
97-98
(OCT)
8
200
2.00
050
250
200
1.00
3.42
1.33
519
1.75
2.00
\alue
of
input
per
rupee
of
outpu
t
9
082
072
079
092
092
097
1.13
1.45
1.02
1.17
1.16
Share
of
import
s(per
cent) 10
0.32
0.01
000
604
241
0.00
9.63
13.17
2.52
065
0.31
Kffective
rateofprotection(KRP)with
different
ta*
(ustom
s(E1)
11
121
21
99.00
113.51
311.47
26283
972.60
-67.08
-907
-887.10
-7937
-85.80
(ustom
sIED
&(VI)
(K2,
12
149.77
126.59
99.53
20530
26809
1501.99
-5246
1.14
-56572
-4661
-58.59
regimes(percent)
Custo
ins
IKD
CVD
&SI
(KJ)
13
773
1056
995
111.5
131.1
840.3
40.8
.4.1
-0.1
-19.8
-42.4
(ustom
sIKD
CVD
ST&
SAD
(F4)
14
92
18
11664
113.17
13956
15899
939.80
35.67
2684
-7203
-28.53
-50.09
Custom
sIED
CVD
SI
SAD&
OCT
(E)
15
83.70
11132
11187
120.12
128.41
869.22
60.97
30.92
11.19
-24
12
-36.21
Kffectofdifferenttaxeson
IED
&CM)
(E2-
E') 16
2856
2760
-1398
-106.18
5.26
529.39
1462
10.21
321
38
32.76
27
21
SI
(EJ-E2) 17
-7245
-21.02
0.00
-9379
-137.00
-66168
9329
2292
56567
26.80
16.22
SAD
(K4-EJ) 18
14.86
11.07
1364
2805
27.90
9949
-516
2.78
-71.98
-872
-7.72
KRP
(percentage
points)
SI&
SAD
(EJ-
E2) 19
-5759
-996
13.64
-6573
-109.09
-562
19
88.12
2570
49369
18.07
8.50
SI
SAD
and
OCT
(K-E
2) 20
-66.07
-1527
12.34
-8517
-13968
-632.77
113.43
2978
576.91
2249
22.38
Domes
tic-
trade
taxes
(K-E1) 21
-37.5
12.3
-1.6
-191.4
-134.4
-103
4
1280
40.0
898.3
55.3
496
TableIV
I49
Table
IV.l(Contd.)
DutyRatesand
theirContribution
toEffectiveRatesofProtection
forSixtyBroadGroupsofCommodities(arrangedbyE)
s. No. 1 54
55
56
57
58
59
60
Industrysector
2 Services
Other
services
n.e.
s.
Construction
Railtransportservices
Electricity
etc.
Transportsen
icesotherthan
railways
Trade
Communication
services
Effectiveratesofduty
onimports(percent)
Custom
sduty
exclusiv
eof
CVD&
SAD
3
000
000
0.00
000
0.00
0.00
0.00
Count
er
vailin
gduty
(CVD
)
4
0.00
0.00
000
0.00
0.00
000
0.00
Special
additio
nal
durv
(SAD)
5
0.00
0.00
0.00
0.00
0.00
0.00
000
Effectiv
erate
ofbasic
excise
duty
weighte
dby
VoC
less
exp.
(IED)
6
000
0.00
0.00
000
0.00
000
0.00
Effect
ive
rate
of
sales
tax
in
Maha
rashtr
a(SI)
98-99
(per
cent)
7
0.00
0.00
0.00
000
000
0.00
0.00
Rateof
octroi
inG.
Mumba
icorpo
ration
97-98
(OCT)
8
000
0.00
0.00
0.00
0.00
0.00
0.00
Value
of
input
per
rupee
of
outpu
t
9
0.69
048
0.36
0.56
0.31
0.29
0.09
Share
of
import
s(per
cent) 10
0.00
0.00
0.00
0.00
0.00
000
0.00
Effecti\erateofprotection(ERP)with
differenttaxregimes(percent)
Custom
s(E') 11
-36.84
-18.47
-1054
-7.95
-6.24
-3.02
-0.90
Custom
sUED
&CVD
(E2)
12
-37.54
-1889
-10.85
-8.08
-6.46
-3.09
-0.93
Custo
ms
IED
CVD
&ST
(K3)
13
-37.5
-18.9
-10.9
-8.1
-6.5
-3.1
-0.9
Custom
sIED
CVD
ST&
SAD
(E4)
14
-4376
-21.95
-1273
-10.11
-7.58
-3.62
-1.07
Custom
sl'ED
CVD
ST
SAD&
OCT
(E)
15
-47.85
-2431
-13.90
-10.84
-8.25
-4.00
-1.24
EffectofdifferenttaxesonERP
(percentagepoints)
IED
&CVD
(E2-
E') 16
-0.70
-0.42
-0.31
-0.13
-0.22
-007
-0.02
ST
(E3-
E2) 17
0.00
000
0.00
0.00
0.00
0.00
000
SAD
(E4-
EJ) 18
-6.22
-3.06
-1.88
-203
-1.12
-0.53
-014
ST&
SAD
<EJ-EJ) 19
-6.21
-3.06
-1.88
-2.03
-1.11
-0.53
-0.15
ST
SAD
and
OCT
(E-E
2) 20
-10.31
-5.42
-3.05
-2.75
-1.78
-0.92
-0.31
Domes
tic
trade
taxes
(E-E
1) 21
-11.0
-5.8
-3.4
-2.9
-2.0
-1.0
-0.3
50
DiscriminatoryTaxTreatment
Table
1V.2
Tax
Rates
forItemssubject
toEffectiveRateofBasicCustomsDuty
notExceeding
10PercentandCompositeDutyRatesonImportsandDomestic
Products(arranged
inascendingorderor
e1)
Sr.
No.
Item
No.in
notifi
cation
Chapter/
headingNo.
Descriptionofgoods
Effectiverateof
Basic
custo
ms
duty
Special
duty
CVD
Basic
excise
duty
Standar
drateof
customs
duty
Kateof
sales
tax(ST)
Kctenlio
nrateof
ST
when
used
as
input
(ST*)
Octroi
rate
Excessofcompositeduty
rateonimport
due
tocustoms
dutiesanddomestic
tradetaxes
BC'D,SD,
CAD,
SADand
octroi
BCD.SD,
CVD,ST
and
octroi
BCD,SD
,CVD
and
SAD
e
BCD,SD
,CVI)
andST
12
14
16
1234
84,85or90
Personalcomputers
including
laptoppersonalcomputers
importedbyan
accreditedjournalist(84.71)
2234
84,85
or
9(1
Kaxmachinesimportedbyan
accreditedjournalist(85.17)
3190
85,90orAOC
Televisionequipment,camerasandotherequipment
for
taking
films,importedby
aforeign
film
unitor
television
team(8525.30)
4222
88
Aeroplanes,
heli
copt
ers,
simulatorsofaeroplanesand
gliders
5134
84
Foggingmachinesimported
by
aMunicipalCommittee,
DistrictBoardorotherauthority
legallyentitled
to,or
entrustedby
thegovernment
with,thecontrolor
management
ofamunicipal
fund,foruse
incombating
malariaand
othermosquitobornediseases
6166
84orany
Goods
specified
inli
st28required
forconstructionof
other
chapter
nationalhighways(8474.20/31)
7221
Any
chapter
Thegoods
spec
ifie
din
List
19,importedby
the
fire
serv
ices
administeredby
thecentralgovernmentorthegovernment
ofany
stateor
theadministrationofanyunion
territoryor
a
loca
lbody
for
fire
fightingoperationssuch
as
:
a.Portablepumps
(8413.00)
b.Phenumatic
liftingbags(8428.20)
c.Turnablcladders(8519.30)
5/2
20
0 0 0 0
5 5
5/0
5
0 0 0 0
18
13 0 13
4 4 4 4
30
40
40/3
20
13
13 13 13
13 13
13
13
20
3.13
2.12
-7.70
1.62
-7.52
-68S
-6.53
-6.51
2 2 2 3
.12
95
.88
.13
-7.04
-6
14
-6.40
-6.14
i 3 i 3
.41
31
.83
31
3.31
3.31
TableIV2
51
Table
IV.2(Contd.)
Tax
RatesforItemssubject
toEffectiveRateofBasicCustomsDuty
notExceeding
10PercentandCompositeDutyRatesonImportsandDomestic
Products(arranged
inascendingorderor
e')
!S.
|Item
Mo.
No.in
notifi
Chapter/
headingNo.
Descriptionofgoods
Effectiverateof
Basic
custo
ms
duty
Special
duty
CVD
Basic
excise
duty
Standar
drateof
customs
duty
Kate
of
sales
tax
(ST)
Retention
rateofST
when
used
as
input
(ST*)
Octroi
rate
Excessofcompositeduty
rateon
importsdue
tocustoms
dutiesand
domestictradetaxes
BCD.SD,
CVD,
SADand
octroi
BCD,SD
STand
octroi
BCD,SD
,CVD
and
SAD
BCD
,SD,
CVD
and
ST
17
235
90
orAOC
Medicaland
surgicalinstruments,apparatusandappliances
includingsparepartsand
accessoriesthereof
237
90.20
Compressed
airbreathingapparatus
ifimported
for
fire
fightingservice
164
84orAOC
Goods
specified
inList27required
forsettingupcrude
petroleum
refinery,such
as:
a.Conductors
forsteamorothervapourpower
units(8404.20)
b.Refrigerationsystems(8418.21)
c.Eiltering/purifyingmachinery
(84.21)
d.Boilers(8402.11)
e.Compressors
(8414.30)
f.lleatexchangers(8418.61)
g.Pumps(8413.00)
h.Distillingplants(8419.40)
i.Pipesused
for
oilor
gaspipelines(7304.10)
j.Alltypesofvalves(84.81)
k.Gaskets,washersandotherseals(4016.93)
I.Eirefightingequipment
(38.13)
m.Catalysts(38.15)
n.Eilters(9002.20)
40/25/20
20
-5.75
3.68
4.07
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
10
10
10
10
10
10
10
10
10
10
10
10
10
10
13 18
13
13
30 18
13
13
15
30/13
18
18
18
18
0 0 0 0 0 0 0 0 0 0 0 0 0 0
20
40
20
20
20
20
20
20
30
20
40
30
25
40
13
13
13 13
13
13 13
13
13
13 13 13 13
13
4 4 4 4 4 4 4 4 4 4 4 4 4 4
-5.24
4.21
■5.02
■5.59
■5.02
■5.02
■6.94
■5.59
-5.02
-5.02
-5.25
-5.98
-5.59
-5.59
-559
-5.59
-0.34
-090
-0.34
-0.34
-2.25
-0.90
-0.34
-0.34
-0.56
-1.29
-0.90
-090
-0.90
-090
-4.67
-5.12
-4.67
-4.67
-620
-5.12
-4.67
-4.67
-4.85
-5.44
-5.12
-5
12
-5.12
-5.12
-0.27
-0.72
-0.27
-0.27
-1.80
-0.72
-0.27
-0.27
-0.45
-1.04
-0.72
-0.72
-0.72
-0.72
52
DiscriminatoryTaxTreatment
Table
IV.2(Contd.)
Tax
Rates
forItemssubject
toEffectiveRateofBasicCustomsDutynotExceeding
10PercentandCompositeDutyRatesonImportsandDomestic
Products(arranged
inascendingorderor
e')
s.
No. 1 11 12
13
1-1
15
16
17
Item
No.in
notifi
catio
n 2
244
-
214
215
93
97
Chapter/
headingNo.
3
90orAOC
49.04
85
85
87.10
49
49.11
Descriptionofgoods
4
Medicalequipments(excluding
foleyballooncatheters)
specified
in
list
22includingaccessoriesandspareparts
(90.18)such
as
:
a.Cardiaccatheters(9018.39)
b.Heartlungmachine(9018.90)
c.Programmer
forpacemaker(9021.50)
d.Indium
wire(7110.40)
Music
(printedor
inmanuscript)
Video
cassettesand
video
tapes,of
apredominantly
educational
character(8523.11)
Audio
cassettes,
ifrecordedwithmaterialfrom
books,
newspaperormagazines,fortheblind(8523.11)
Tanksandotherarmoured
fighting
vehicles
Greetingcards,diariesand
calendars,andcorresponding
number
of
envelopes
forsuchgreetingcards,
diariesand
calendars,importedby
theUnitedNationsInternational
Children'sEmergencyFund
(IMCF.F)
(49.09)
Plans,drawingsand
designs
Basic
custo
ms
duty
5 0 0 0 0 0 0 0 0 0 0
F,ffectiverateof
Special
duty
6 5 5 5 5 0 2 2 0 5 5
CM)
7 8 8 8 18 0 0 0 0 0 0
Basic
excise
duty
8 8 8 8 18 0 13 13 0 0 0
SAD
9 4 4 4 4 0 4 4 0 4 4
Standar
drateof
customs
duty
10
20
20
20
40 0 40
40 0 20
20
Rate
of
sales
tax
(ST)
11 13
13
13
13 13 8 8 13
13 13
Retention
rateofST
when
used
as
input
(ST*)
12
13
13 13
13 4 8 8 4 13
13
Octroi
rate
13 4 4 4 4 4 4 4 0 3 2
Kxcessofcompositeduty
rateon
importsdue
tocustoms
dutie
domestictradetaxes
BCD.SD,
CVD,
SAD
and
octroi
e1 14
-4.65
-4.65
-465
-5.52
-4.52
-4.25
-4.25
-400
-3.91
-388
BCD.SD
,(VD,
STand
octroi
e2 15
5.97
5.97
597
608
0.00
-0.01
-001
000
5.82
5.76
BCD.SD
,CVD
and
'SAD
eJ 16
-448
-448
-448
-534
-400
-3.61
-361
-400
-3.80
-3.80
»and
BCD
,SD,
CVD
and
ST e' 17
5.72
572
572
581
0.00
0.47
0.47
0.00
5.65
5.65
TableIV.2
53
TableIV.2(Contd.)
Tax
RatesforItemssu
bjec
tto
EffectiveRateof
BasicCustomsDutynotExceeding10
Perce
ntandCompositeDutyRatesonImportsandDomestic
Products(arranged
inascendingorderor
e1)
s.
No.
Item
No.in
notifi
catio
n
Chapter/
headingNo.
Descriptionofgoods
Effectiverateof
Basic
custo
ms
duty
Special
duty
CVD
Basic
excise
duty
Standar
drateof
customs
duty
Rate
of
sales
tax
(ST)
Retention
rateofST
when
used
as
input
(ST*)
Octroi
rate
Excessofcompositeduty
rateon
importsdue
tocustomsdutiesand
domestictradetaxes
BCD,SD,
CVD,
SADand
octroi
BCD.SD
,CVD,
STand
octroi
BCD,SD
,CVD
and
SAD
BCD
,SD,
CVD
and
ST
17
18
226
Bargesimportedalongwithships
forthemorespeedy
unloadingofimportedgoodsand
loadingof
exportgoods
19
228
89.01,89.02,
Allgoods(excludingvesselsandotherfloatingstructuresas
89.04.8905.10,
are
imported
forbreakingup)
8905.90or
89.06
20
-28.14
Ammonia
(anhydrousor
inaqueous
solution)
21
-41.01-03
Raw
hides&
skins(freshorpreservedbutnottanned)
22
-4301-02
Furskin
oflamb
(raw,tannedordressed
)
23
243
Any
chapter
Hospitalequipment
(90.18-90.22,90.33)
24
234
84,85
or90
Typewritersimportedbyan
accreditedjournalist(84.69)
-3.88
5.76
-380
565
0 0 0 0 0
0 0 0 5
5/2
0 0 0 0 0
0 0 0
13/8/0
15
0 0 0 4 4
0 0 0 20
40
13 4 4
13/8
8
3 3 3
13/8
8
-3.26
0.00
-3.00
0.00
-3.08
0.00
-3
0.00
-3.04
0.00
-3.00
0.00
-2.75
4.35
-2.39
4.44
-2.64
1.58
-2.31
1.83
54
DiscriminatoryTaxTreatment
TableIV.2(Contd.)
Tax
Rates
forItemssubject
toEffectiveRateofBasicCustomsDutynotExceeding
10PercentandCompositeDutyRatesonImportsandDomestic
Products(arranged
inascendingorderor
e1)
s.
No.
1
25
26
27
28
Item
No.in
noti
f'i
catio
n 2
180
or
181
-
(hapter/
headingNo.
3
84orany
other
chapter
27.16
3102.21
3102.50
Descriptionofgoods
4
Goods
specified
inList
12required
inconnectionwith
petroleum
operationsundertakenunder
specifiedcontracts,
such
as:
a.Drilling,threadingortapplingtools(8205.IO)
b.Drillingormorticingmachines
(8-465.95)
(.-.Helicopters(8802.11/12)
d.Vcssels
fortransport(8901.10/90)
(.Pipelines(7304.10)
f.Croncs
etc(8426.00)
g.Transmissionapparatus(8525.20)
h.Tin(80.01)
1.Tools(44.17)
Electricalenergy
Fertilisers:Ammonium
sulphate
Fertilisers:
Sodium
nitrate
Effectiverateof
Basic
custo
ms
duty
5 0 0 0 0 0 0 0 0 0 0 0 0
Special
duty
6 5 5 5 5 5 5 5 5 5 0 0 0
CYD
7 0 0 0 0 0 0 0 0 0 0 0 0
Basic
excise
duty
8 15
13 0 0 15
13
13
15 0 0 0 0
SAD
9 4 4 4 4 4 4 4 4 4 0 0 0
Standar
drateof
customs
duty
10
25
20
40
40
30
20
20
20
30 0 0 0
Rate
of
sales
tax
(ST)
11 13
13
13
13
13
13
13
13
13 0 0 0
Retention
rateofST
when
used
as
input
(ST*)
12 4 4 13 4 4 4 4 4 4 0 0 0
Octroi
rate
13
2 2 2 2 2 2 2 i 2 0 0 0
Excessofcompositeduty
rateon
importsdue
tocustoms
dutiesand
domestictradetaxes
BCD.SD,
CVO.
SAD
and
octroi
e1 14
344
3.66
-388
5.12
3.44
3.66
366
3.44
5.12
0.00
0.00
0.00
BCD.SD
,CVD,
STand
octroi
e2 15
3.62
385
5.76
531
3.62
3.85
385
3.62
5.31
000
0.00
0.00
BCD.SD
,C\D
and
SAD
eJ 16
385
4.03
-3.80
5.20
385
4.03
4.03
3.85
5.20
0,00
0.00
0.00
BCD
,SD,
CM)
and
ST c4 17
3.85
403
5.65
5.20
3.85
4.03
4.03
3.85
520
0.00
0.00
0.00
Table
IV.2
55
TableIV.2(Contd.)
Tax
Rates
forItemssubject
toEffectiveRateofBasicCustomsDutynotExceeding
10PercentandCompositeDutyRatesonImportsandDomestic
Products(arranged
inascendingorderor
e1)
s. No. 1
29
30
31
32
33
34
35
36
37
38
39
40
Item
No.in
notifi
catio
n 2 - - - - - - - 89
144
54
55
Chapter/
headingNo.
3
44.01-03
49.02
49.05
99.01
99.02-03
99.04
99.14
49.06
48.01
84or85
3105,40
3105.30
Descriptionofgoods
4
Fuelwood,wood
charcoal,roughwood
Newspapers,journals
etc.
Maps,
charts,atlases
etc.
Thebloodgroup
sera
Artificialplasma
orkidney
Alltypesofcontraceptives
Common
salt
Plans&
drawings
forarchitectural,engineeringorsimilar
purposes
Newsprint,havinganashcontent
byweightnotexceeding
8%
Spares,suppliedwithoutboard
motors
formaintenanceof
such
outboardmotors
Ammonium
phosphateorammonium
nitrophosphate,foruse
asmanureor
fortheproductionofcomplex
fertilisers
Dianirnoniumphosphate,foruse
asmanure
orforthe
productionofcomplex
fertilisers
Effectiverateof
Basic
ms
duty
5 0 0 0 0 0 0 0 0 0 5 0 0
Special
duty
6 0 0 0 0 0 0 0 0 0 5 0 0
CVD
7 0 0 0 0 0 0 0 0 0 13 0 0
Basic
duty
8 0 0 0 0 0 0 0 0 0 13 0 0
SAD
9 0 0 0 0 0 0 0 0 0 4 4 4
Standar
drateof
customs
duty
10 0 0 0 0 0 0 0 0 20
20 5 5
Kate
of
sales
tax
(ST)
11 0 0 0 0 0 0 0 0 0 13 13
13
Retention
rateofST
when
used
as
input
(ST*)
12 0 0 0 0 0 0 0 0 0 13 3 3
Octroi
rate
13 0 0 0 0 2 2 0 2 3 2 2 2
Excessofcompositeduty
rateon
importsdue
tocustoms
dutiesand
domestictradetaxes
BCD.SD,
(YD,
SAD
and
octroi
e1 14
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.38
0.82
0.82
BCD.SD
,CVD,
STand
octroi
e2 15
0.00
000
0.00
0.00
0.00
0.00
0.00
0.00
0.00
11.79
0.00
0.00
BCD.SD
,CVD
and
SAD
eJ 16
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.35
100
1.00
BCD
,SD,
CVD
and
ST e4 17
0.00
0.00
0.00
0.00
0.00
0.00
000
0.00
0.00
11.53
0.00
0.00
56
DiscriminatoryTaxTreatment
TableIV.2(Contd.)
Tax
Rates
for
Itemssubject
toEffectiveRateofBasicCustomsDutynotExceeding
10PercentandCompositeDutyRatesonImportsandDomestic
Products(arranged
inascendingorderor
e1)
s.
No.
1
41
42
43
44
45
46
47
48
49
Item
No.in
notifi
catio
n 2
199
26
25
255
233
223
57
90
Chapter/
headingNo.
3
85orAOt
27.10
27.10
95
84,85
or90
Anychapter
31.05
88.02-03
4802.60
Descriptionofgoods
4
Photographic,
filming,sound
recordingand
radioequipment,
raw
films,
videotapesandsound
recordingtapesofforeign
origin,
ifimported
intoIndia
afterhavingbeenexported
therefrom(85.21,85.23)
Naphtha
Kerosene
Requisite
forgamesand
sports(95.06)
Photographiccameras,cinematographiccameras,
lenses,
filters,
flash
lightapparatusandexposuremetersrequired
forusewith
theaforesaidcameras,
imported
byan
accreditedpresscameraman
:(90.06-07)
Partsofaeroplanes,
gliders,helicoptersorsimulatorsof
aircrafts
(excludingrubber
tyresandtubes
foraeroplanesor
gliders)
Composite
fertilisers
Partsofhelicopters&
spacecraft
Paper(excludingchrome
paper,
marblepaper,
flin
tpaper,
poster
paper,stereopaperand
artpaper)containing
mechanicalwood
pulpamounting
tonot
lessthan70per
cent
byweight
ofthe
totalfibrecontent
Effectiverateof
Basic
custo
duty
5 0 0 0 0 0 3 0 3 0
Special
duty
6
5/2
2■
2 5 5 0 0 0 5
CVD
7 0 15
15/0c
0 0 0 0 0 0
Basic
excise
duty
8
18/13
15
15/0c
13 18 0 0 0 18
SAD
9 4 4 4 4 4 4 4 4 4
Standar
drateof
customs
duty
10
40
30
30
25
40/25
3
5/0
3 30
Rate
of
sales
tax
(ST)
11 8 13 8 4 13 13 0 13 8
Retention
rateofST
when
used
as
input
(ST*)
12 3 3 3 4 3 3 0 3 3
Octroi
rate
13 4 2 0 3 4 2 2 0 3
Excessofcompositeduty
rateon
importsdUl
IULU31UIII3UUlll
domestictradetaxes
BCD,SD,
CVD,
SADand
octroi
e1 14
2.72
3.10
3.17
378
3.79
4.00
4.08
4.12
421
BCD.SD
.CVD,
STand
octroi
e! 15
1.85
2.14
2.07
378
3.12
3.16
000
3.09
3.29
BCD.SD
,CVD
and
SAD
eJ 16
3.40
3.26
317
403
4.76
412
400
4.12
4.76
rtllU
BCD
,SD,
CVD
and
ST e4 17
2.37
2.08
2.07
4.03
3.71
3.09
0.00
3.09
3.71
Table
IV.2
57
Table
IV.2(Contd.)
Tax
Rates
forItemssubject
toEffectiveRateofBasicCustomsDuty
notExceeding
10PercentandCompositeDutyRatesonImportsandDomestic
Products(arranged
inascendingorderor
e1)
;>o.1 50 51 52 53 54 55
Item No.in notifi catio n 2 59 87 137 137 216 193Chapter/ heading No.
3 39.10 4811.90 Any chapter Any chapter 85.24 28,29,84, 85or 90Silicone resin and siliconc rubber Grape guard, namely, paper ofatype generally used for packaging of grapes Parts ofwind operated electricity generators, for manufacture ofwind operated electricity generators, namely: special bearings, gear box, yaw components, sensors, and parts Parts and raw material for manufacture ofblades for rotor of wind operated electricity generators (8511.90) Recorded magnetic tapes, compact disc read only memory (CD-ROMS) and floppy diskettes, imported bythe I'niversity Grants Commission for use in computers The goods specified inList 16, for the manufacture oflaser and laser based instrumentation (9013.20) such as: a. Quartz (2506.10) b. Polishing materials (3204.20) c.Yaccutn pumps (8414.10) d.Flash pumps (8513.10) e.Arc lamps (8539.40)
0
00 0 05
550
58
DiscriminatoryTaxTreatment
TableIV.2(Contd.)
Tax
Rates
forItemssubject
toEffectiveRateofBasicCustomsDuty
notExceeding10PercentandCompositeDutyRatesonImportsandDomestic
Products(arranged
inascendingorderor
e1)
s. No.
Item
No.in
nolifi
catio
n
Chapter/
headingNo.
Descriptionofgoods
Effectiverateof
Basic
custo
ms
duty
Special
duty
CVD
Basic
excise
duty
SAD
Standar
drateof
customs
duty
Rate
of
sales
tax
(ST)
Retention
rateofST
when
used
as
input
(ST*)
Octroi
rate
Excessofcompositeduty
rateon
importsdue
tocustomsdutiesand
domestictradetaxes
BCD,SD,
CVD,
SADand
octroi
BCD.SD
,CVD,
STand
octroi
BCD.SD
,CVD
and
SAD
BCD
,SD,
CVD
and
ST
17
247
90orany
Medicalequipment
specified
inList23includingaccessories
other
chapter
andspareparts(90.18)such
as
:
a.Ophthalmicinstrumentsandappliances(9018.50)
b.Sterilisers(8419.20)
c.Instrumentsusingopticalradiations(9027.50)
d.Surgicaloperatingmicroscopes(9012.10)
248
90or\O(
Medicalequipment
specified
inList24includingaccessories
andspareparts(90.18)such
as
:
a.Surgicaloperatingmicroscopes(9012.10)
b.Endoscopicsurgeryinstruments(9018.90)
c.Stroboscopes(9029.20)
3105.20-90
Mineralorchemical
fertilisers
203
85.24
CD-ROMs
containingbooks
ofan
educationalnature
79
7408.11
Copperwire
186
84.71
or
85.04
Computer
peripheraldevicesand
powersupply
units
supplyingpowerunder
thecontrolofcomputer
system
to
which
theybelong,forthemanufactureofcomputersystems
tobesupplied
toaresearch
institutiononly
0 0 0 0 0 0 0
5.0
0 0 0
5 5 5 5 5 5 5 0 5 5 5
0 0 0 0 0 0 0 0 0 0 0
g 13
13 13
13 8 13 0
18/13
15
13
4 4 4 4 4 4 4
4,0
4 4 4
20
20
20
20
20
20
20
5.0
40
35
20
13
13
13
13
13 13
13 0 8 4 13
3 3 3 3 3 3 3 0 3 3 3
4 4 4 4 4 4 4 0 2
2.5
2
5.05
4.42
4.42
4.42
4.42
5.05
4.42
4.55
4.65
4.74
4.79
4.37
3.75
3.75
3.75
3.75
4.37
3.75
2.50
3.68
3.69
3.93
5.56
5.16
5.16
5.16
5.16
5.56
5.16
455
4%
5.00
5.16
4.51
4.11
41
1
4.11
4.11
4.51
4.11
2.50
3.91
3.95
4.11
Table
IV.2
59
TableIV.2(Contd.)
Tax
Rates
forItemssubject
toEffectiveRateofBasicCustomsDutynotExceeding
10PercentandCompositeDutyRatesonImportsandDomestic
Products(arranged
inascendingorderor
e1)
No.
Item
No.in
notifi
catio
Chapter/
headingNo.
Descriptionofgoods
Effectiverateof
Basic
custo
ms
duty
Special
duty
CVD
Basic
excise
duty
SAD
Standar
drateof
customs
duty
Rate
of
sales
tax
(ST)
Retention
rateofST
when
used
as
input
(ST*)
Octroi
rate
Excessofcompositeduty
rateon
importsdue
tocustomsdutiesand
domestictradetaxes
BCD,SD,
CVD,
SADand
octroi
BCD,SD
,CVD,
STand
octroi
BCD,SD
,CVD
and
SAD
BCD
,SD,
CVD
and
ST
16
17
One
setofpre-recorded
cass
ette
saccompanyingbooks
for
05/2
learninglanguagesand
essentialcomplement
tosuchbooks
(85.20)
Life
savi
ngmedicalequipmentincludingac
cess
orie
sand
05
0spareparts(90.19/20)
Goods
forTubalocclusionspecified
inlist
25(90.18)such
as
a.Trocal&connula(9018.39)
05
0
b.Laproscopes(9018.90)
05
0
c.Scissors(8213.00)
05
0
Medicalequipment
specified
inlist
14&
parts,such
as
:
a.Catheters(9018.30)
10
50
1).Dentalequipment(9018.40)
10
50
c.Opthamicinstruments(9018.50)
105
0
d.Ultrasonicdentalcleaningsystem(9018.90)
10
50
e.X-Raymachinery(9022.10)
105
0
f.Operating
tables(9402.90)
105
0
g.DentalX-raymachines(9022.13/21)
105
0
h.Dentalcementand
fill
ings
(3006.40)
105
0
132
Any
chapter
Machineryand
tool
ssp
ecif
ied
inList
5(8
462.
91,8441.40)
05
13
Gibberellicacid
05
0
Allgoods
formanufacturing
fertilisers
02
0
63
245
90orAOC
64
249
90orAOC
65
185
29,30,34,37,38,
39,69,84,85,
90or94
67
68
34
27
3803.30
27.10or
2714.90
20
20
20
40
20
20
20
20
20
40
20
30
20
30
30
5.05
3.83
4.37
4.88
3.66
5.56
4.51
4 4 4 2 2 2 2 2 2 2 2 2 2 0
5.05
5.05
4.17
5.11
5.11
5.11
5.11
4.10
3.09
5.11
3.69
517
5.30
5.33
4.37
4.37
3.50
15.67
15.67
15.67
15.67
14.66
13.64
1567
14.25
5.39
444
1.25
5.56
5.56
5.00
5.16
5.16
5.16
5.16
4.26
3.36
5.16
3.90
5.26
5.56
5.33
4.51
4.51
3.95
15.51
15.51
15.51
15.51
14.61
13.71
15.51
14.25
526
451
1.25
60
DiscriminatoryTaxTreatment
Table
IV.2(Contd.)
Tax
Rate
sforIt
emssubject
toEffectiveRate
ofBasicCustomsDuty
notExceeding
10Pe
rcentandCompositeDutyRa
tes
Prod
ucts
(arr
ange
din
asce
ndin
gorderor
e')
onImportsandDomestic
s. No.
Item
No.in
notifi
catio
Chapter/
headingNo.
3
Descriptionofgoods
Effectiverateof
Basic
custo
ms
duty
Special
duty
(YD
Basic
excise
duty
SAD
Standar
drateof
customs
duty
10
20
25 5 30
30
Rate
of
sales
tax
(ST)
Retention
rateofST
when
used
as
input
(ST*)
bxcess
ofcompositeduty
rateon
importsdue
tocustomsdutiesand
domestictradetaxes
B(D,SD,
CAT),
SADand
octroi
14
BCD.SD
,CA'D,
STand
octroi
15
BCD.S
D.CV
Dand
SAD
BCD,S
n,rv
Dand
ST
261
19
56
72
53
73
58
74
230
75
42
242
17
83
98.01
25.03
3104.30
31
3104.90
Any
chapter
29
90.22
2309.90
41
47.01-06
80
81
8?
100
112
112
5303.
7101.
7103.
10
10
91
Fertilsergoodsrequired
forproject
Crude
orunrefinedsulphur
Potassiumsulphatecontainingnotmorethan52%
byweight
0fK2O
Muriate
ofpotash,foruseasmanure
orfortheproductionof
complex
fertilisers
Potassium
Nitrate,
inaform
indicativeof
itsuseformanurial
purpose
Parts,forrepairofdredgers(8905.10)
Specifiedgoods,forthemanufactureofEnzymeLinked
Immunoabsorbent
AssayKits(FTTSA
Kits)
Linearacceleratorwithbeam
energy
15MeV
andabove
Prawn
feed
Wet
bluechrometanned
leather,crust
leather,finished
leatherof
all
kinds,including
splits
and
sidesof
theaforesaid
Wood
pulp(excludingrayongradewood
pulp)derivedby
mechanicalor
chemicalmeansfromanyfibrous
vegetable
material
Raw
jute
Raw
pearls,otherthancultured
pearls
Rubies,emeraldsand
sapphires,
unsetandimporteduncut
13/8
13/8
00
00
440/20
13
440
4
420
8
00
6.12
6.12
6.12
6.12
6.12
615
6.18
620
6.22
624
5.26
5.26
5.26
5.26
5.26
569
5.31
0 0 0
5 5 S
0 0 0
0 0 0
4 4 4
30
40
40
4 4 4
3 3 3
6.20
515
6.20
5.15
6.20
515
6.20
5.15
6.20
646
5.15
5.22
5.44
6.35
5.19
5.15
6.20
5.15
5.26
620
5.15
6.20
5.15
6.30
6.30
6.30
5 5 5
.25
.25
.25
6.20
6.20
6.20
5. 5. 5
15
15
15
Table
IV.2
61
Tax
Rates
forItemssubject
toEffectiveRateofBasicCustoms
Products
(a
TableIV.2(Contd.)
Duty
notExceeding
10PercentandCompositeDutyRatesonImportsandDomestic
rranged
inascendingorderor
e1)
s.
No.
1 83
84
85
86
87
88
89
90
91
92
93
Item
No.in
notifi
catio
ii 2
112
113
IN
98
MS
36
29
47
48
218
59
Chapter/
headingNo.
3
71.02
7101.21
7101.22
7103.10
51.01
84or85
2941.10
28or29
29.40
2902.43
8540.40
3212.90
7106.10
Descriptionofgoods
4
Roughdiamonds
Raw
cultured
pearls(including
admixtures
ofpearls
containingraw
realpearlsand
cultured
pearls)
Rough
semi-preciousstones
Raw
wool,importedby
aregistered
Apexllandloom
Cooperative
Society,
etc.
Partsofoutboardmotors
specified
in
List7such
as
:
a.Crankand
pistonring
sets(8409.91)
b.Ignition
coils(8511.30)
c.Gearadjustment(8461.40)
Potassium
pencillinG
orV
firstcrystals,potassium
pencillin
Gcrude,
potassium
pencillinV
acid
crystals
Chemicals,
foruse
inthemanufactureofccntchroman
Maltol,
ifimported
foruse
inthe
manufactureofdeferiprone
Paraxylene
Data
orgraphicdisplaytubes,
colour
Silverpowdersuspension
Basic
custo
ms
duty
5 0 0 0 0 0 0 0 0 0 0 5 5 0
Effectiverateof
Special
duty
6 5 5 5 5 5 5 5 5 5 5 0 0 5
CVD
7 0 0 0 0 13
13
13
18
18
18
18
18 0
Basic
excise
duty
8 0 0 0 0 13 18
13 18
18
18
18
18
18/0
SAD
9 4 4 4 4 4 4 4 4 4 4 4 4 4
Standar
drateof
customs
duty
10
40
40
40
30
30
40
20
30
30
30 10
10
40/30
Rate
of
sales
tax
(ST)
11 4 4 4 4 13
13
13 13
13
13
13 13 2
Retention
rateofST
when
used
as
input
(ST*)
12 3 3 3 3 3 3 3 3 3 3 3 3 2
Octroi
rate
13 2 2 2 2 2 2 2 2 2 2 2 2
05
Excessofcompositeduty
rateon
importsdue
tocustomsdutiesand
domestictradetaxes
BCD.SD,
CVD,
SADand
octroi
e1 14
6.30
6.30
6.30
6.30
6.30
5.79
6.30
6.37
6.37
6.37
6.37
6.37
656
BCD.SD
,CVD,
STand
octroi
e2 15
5.25
5.25
5.25
5.25
5.33
4.82
5.33
5.36
5.36
5.36
5.36
536
4.45
BCD,S
D,CV
Dand
SAD
eJ 16
6.20
6.20
6.20
6.20
6.39
599
6.39
6.46
646
646
6.46
6.46
6.57
BCD.S
D,CV
Dand
ST e4 17
5.15
5.15
5.15
5.15
5.20
4.80
5.20
5.22
5.22
5.22
5.22
5.22
447
62
DiscriminatoryTaxTreatment
TableIV.2(Contd.)
Tax
Rates
forItemssubject
toEffectiveRateofBasicCustomsDutynotExceeding
10PercentandCompositeDutyRatesonImportsandDomestic
Products(arranged
inascendingorderor
e1)
s. No.
1
Item
No.in
nolifi
catio
n 2
Chapter/
headingNo.
3
Descriptionofgoods
4
Effectiverateof
Basic
custo
ms
duty
5
Special
duty
6
CVD
7
Basic
excise
duty
8
SAD
9
Standar
drateof
customs
duty
10
Rate
of
sales
tax
(ST)
11
Retention
rateofST
when
used
as
input
(ST*)
12
Octroi
rate
13
Excessofcompositeduty
rateon
importsdue
tocustomsdutiesand
domestictradetaxes
BCD,SD.
CVD,
SADand
octroi
e1 14
BCD.SD
,CVD,
SI
and
octroi
e1 15
BCD.S
D.CV
Dand
SAD
e* 16
BCD.S
D.CV
Dand
ST e4 17
94
35
2905.14
DL-2aminobutanol,diethylmalonate,
triethylorthoformate,
05
18
18
430
43
26.58
534
646
5.22
acetobutyrolactone,thymidine
95
251
90orAOC
Goods
specified
inList26importedbyhandicappedor
disabledperson
forhispersonal
use,such
as
:
a.Brailletypewriters(8469.20)
05
015
440
22
2.5
5.95
380
6.15
4.05
b.Drawing
aids(9017.20)
05
00
420
22
2.5
738
523
7.20
5.10
c.Micro
meters,gauges(9017.30)
05
00
420
22
2.5
738
5.23
7.20
510
d.Orthopeadicappliances(9021.00)
05
08
420
22
2.5
6.62
446
664
4.54
e.Specialclocksandwatches(9105.99)
05
08
440
22
2.5
662
446
664
4.54
96
46
28,29,30or38
Bulkdrugsused
inthemanufactureof
life
savingdrugsor05004
220
720
5.10
720
510
medicines
atSr.No.23
97
815
Edible
oils
orany
materialfromwhich
edible
oilcanbe
05
00
430
1.5
1.5
2785
5.18
7.70
5.08
extracted
98
31
2809.20
Phosphoric
acid
for
fertilisers
05
018
430
00
08.30
4.10
8.30
4.10
99
206
4911.99
Computersoftwareand
otherprintedmatter
05
18/13
18/13
440
11
2892
5.21
873
5.10
8524.99
100
135
84or90
Goods
specified
inList
6,designed
foruse
intheleather
industrysuch
as:
a.Dryingmachines(8451.21)
55
013
420
13
42
896
9.16
923
923
b.Leatherperforatingandpunchingmachines(8203.40)
55
015
425
13
42
8.74
894
9.05
9.05
c.Millingmachines
(84.59)
55
013
420
134
2896
9.16
9.23
9.23
d.llydralicpress(8462.91)
55
013
420
13
42
896
916
9.23
923
e.Moldingmachines(8441.40)
55
013
420
13
42
896
9.16
9.23
923
Table
IV.2
63
Table
IV.2(Contd.)
Tax
Rates
forItemssubject
toEf
fect
iveRateofBasicCustomsDuty
notExceeding
10PercentandCompositeDutyRatesonImportsandDomestic
Products(arranged
inascendingorderor
e1)
s. No.
Item
No.in
not
ill
catio
n
Chapter/
headingNo.
Descriptionofgoods
Effectiverateof
Basic
custo
ms
duty
Special
duty
CYD
Basic
excise
duty
SAD
Standar
drateof
customs
duty
Kate
of
sales
tax
(ST)
Retention
rateofST
when
used
as
input
(ST*)
Octroi
rate
Excessofcompositeduty
rateon
importsdue
tocustomsdutiesand
domestictrade
taxes
BC"D,SD,
CVD,
SADand
octroi
BCD.SD
,CVO,
STand
octroi
BCD,S
D,(V
Dand
SAD
BCD.S
D,CV
Dand
ST
10
14
15
16
17
101
102
103
104
105
106
107
46
:
260
23
252
51
94
28,29,30or
98.04
27.01
9804.90
3102.10
4901.10
108
91
f.Bandsaw
(8461.50)
(■.Sewingmachines(8452.21/29)
h.Conveyorsystem(8428.20)
i.Dyeingmachine(8451.40)
j.Hcattransferpress(8419.50)
k.Injectionmouldingpress(8477.10)
I.Ironingand
conditioningmachine(8451.30)
28,29,30or38
The
life
savingsdrugsormedicines(includingdiagnostic
test
kits)
specified
inlist
2
28,29,30or38
Other
life
savingdrugsor
medicines
Lifesavingdrugsormedicines
(oaking
coalofashcontentbelow
12%
Braillewatchesand
brailleone-day
clocksby
postor
air
I'rea,foruse
asmanure
Printedbooks(includingcovers
for
printedbooks)and
printedmanuals
(includingthose
inloose-leafform
with
binder)
Lightweightcoatedpaperweighing
upto
51g/m2,imported
by
actual
usersforprintingofmagazines
i 5 5 5 5 5 5 0 0 0 3 0 0 0
5 5 5 5 5 5 5 5 5 5 5 5 5 5
0 0 0 0 0 0 0 0 0 0 0 0 0 0
13 8 13
13
13
13
13
8/0
0 0 0 0 0 0
4 4 4 4 4 4 4 4 4 4 4 4 4 4
20
40
20
20
20
20
20
30
30 10
40
30
20
13
13
13
13
13
13
13 0 0 0 4 0 0 0
4 4 4 4 4 4 4 0 0 0 3 0 0 0
8.96
9.16
48.10
9.57
9.23
9.23
7 2 2 2 2 2 0 0 0
0.5
i 2 3
953
8.96
896
8.96
896
8.96
9.00
9.20
9.20
9.36
938
9.38
9.48
9.73
9.16
916
9.16
9.16
9.16
4.80
5.00
5.00
8.28
5.10
5.10
5.15
9.68
9.23
9.23
9.23
9,23
9.23
9.00
9.20
9.20
9.32
9.20
9.20
9.20
9.68
9.23
9.23
9.23
9.23
9.23
4.80
5.00
5.00
8.24
500
5.00
5.00
8.86
64
DiscriminatoryTaxTreatment
Table
IV.2(Contd.)
Tax
Rates
forItemssubject
toEf
fect
iveRateofBasicCustomsDutynotExceeding
10PercentandCompositeDutyRatesonImportsandDomestic
Products(arranged
inascendingorderor
e1)
s.
No. 1
109
III)
111
112
113
114
115
116
117
118
119
120
Item
Nilin
notifi
catio
n 82
252
253
52
88
155
28
157
231
- -
191
Chapter/
headingNo.
3
4012.10
91
91
2808.50
48.01
84.21
2711.1lor
2714.90
Any
chapter
28,29,32,39,
70»r90
47.02-04
47.06-07
28,38,85
or98
Descriptionofgoods
4
Retreated
tyres,ofakindusedon
aircrafts
Braillewatchesand
brailleone-day
clocks
Partsand
cases,ofbraillewatches,forthemanufactureof
braille
watches
Kyanite
salt
s,in
aform
indicativeof
theiruseformanurial
purpose
Newsprint,havinganashcontent
byweightnotexceeding
8%
Catalyticconvenors
Allgoods
forpurposesofpowergeneration
The
followinggoods
formanufactureofcatalyticconvcrtors
and
theirparts,namely,
a)palladium;
b)rhodium;
c)raw
substrate(ceramic);
d)raw
substrate(metal)
e)noblemetal
solution(7110.20/30)
Goods
specified
inList20
(B),formanufactureof
telecommunicationgradeKRP
(13.01)
Wood
pulp(otherthandissolvinggrade)
Wastepaper&
pulp
offibresderivedtherefrom
Silicon
inallforms,that
is,polycrystalline
siliconor
ingots,
forthe
manufacture
ofundiffused
siliconwafers(2804.61)
Kffectiverateof
Basic
custo
duty
5 3 0 0 0 10 5 10 5 5 5 5 5
Special
duty
6 5 5 5 5 0 5 2 5 5 5 5 5
CVD
7
30-13
18/8
18/8
18 0 13 0 0 0 0 0 g
Basic
excise
duty
8
30/13
18/8
18/8
18 0 13
15/10
0 0 0 0 g
SAD
9 4 4 4 4 0 4 4 4 4 4 4 4
Standar
drateof
customs
duty
10
40
40/30
40/30
25
20
20 10
40
40 5 5 30
Rate
of
sales
tax
(ST)
11 10 0 0 0 0 13
13
13 13
13
13
13
Retention
rateofST
when
used
as
input
(ST*)
12 3 0 0 0 0 4 4 3 3 3 3 3
Octroi
rate
13 4 2 2 0 3 2 2 2 2 2 2 2
Kxcessofcompositeduty
rateon
importsdue
tocustoms
dutiesand
domestictradetaxes
BCD.SD,
CVD,
SAD
and
octroi
c1 14
9.80
999
999
10.00
10.30
10.55
11.14
1143
1143
1143
1143
11.58
BCD.SD
,C\D,
STand
octroi
e2 15
8.81
5.15
515
5.05
1030
10.77
11.34
10.53
10.53
10.53
10.53
10.61
BCD.S
D,CV
I)and
SAD
eJ 16
9.69
9.78
9.78
10.00
1000
10.52
11.36
11.40
11.40
11.40
11.40
11.55
BCD.S
I),(V
1)and
ST e' 17
8.38
5.03
5.03
5.05
1000
10.52
1136
10.30
10.30
1030
1030
10.36
TableIV.2
65
Table
IV.2(Contd.)
Tax
Rates
forItemssubject
toEffectiveRateofBasicCustomsDutynotExceeding
10PercentandCompositeDutyRatesonImportsandDomestic
Products(arranged
inascendingorderor
e1)
s.
No.
1
121
122
123
124
125
126
127
128
129
130
131
Item
No.in
notifi
catio
n 85
86
156
187
205
217
123
Chapter/
headingNo.
3
47.02
47.07
Any
chapter
8471.70
85.42
85
8540.40
26.01-17
26.18-10
26.20-21
72.04
Descriptionofgoods
4
(hemicalwood
pulp
(dissolving
grade)
Recoveredpaperorpaperboard
Partsofcatalyticconvenors,
for
manufacture
ofcatalytic
convenors
Hard
disk
drive,floppydisk
drive,compact
diskreadonly
memory
(CD-ROM)
drive
Integrated
circuitsofCIKvalue
exceedingRs.1000perpiece
Deflectioncomponents
foruse
incolourmonitors
for
computers
(8538.10)
Data/graphicdisplaytubes
Ores&
concentrates
Slag,drossand
otherwastefrommanufacturingofironand
Ash&
residuescontainingmetalsotherthan
zincorcopper
Meltingscrapofironor
steel(other
than
stainless
steelor
heat
resisting
stee
l),foruse
inelectricarcfurnaceor
inductionfurnaceormelting
inahot
blastcupolaorfor
supply
toaunit
foruse
inelectricarcfurnace
etc.
Effectiverateof
Basic
custo
ills
duty
5 5 5 5 5 5 5 10 5 5 5 5
Special
duty
6 5 5 5 5 5 5 0 5 5 5 5
CVD
7 0 0 13
13
18
18
18 8 8 8 15
Basic
excise
duty
8 0 0 13 13
18
18
18 8 8 8 15
SAD
9 4 4 4 4 4 4 4 4 4 4 4
Standar
drateof
customs
duty
10
10 5 20 10
10
30 10 5 5 5 30
Rate
of
sales
tax
(ST)
11 8 8 13 13
13
13
13 4 4 4 4
Retention
rateofST
when
used
as
input
(ST*)
12 3 3 3 3 3 3 3 3 3 3 3
Octroi
rate
13 3 3 ■> 2 2 2 4
2.5
2.5
2.5
2
Excessofcompositeduty
rateon
importsdue
tocustoms
dutiesand
domestictradetaxes
BCD.SD,
CVD,
SAD
and
octroi
e1 14
11.59
11.59
11.68
11.68
11.78
11.78
11.81
11.83
11.83
11.83
11.92
BCD.SD
,CVD,
STand
octroi
c2 15
10.62
10.62
10.66
10.66
10.71
10.71
10.98
10.64
1064
10.64
10.66
BCD,S
D,CV
Dand
SAD
eJ 16
11.40
11.40
11.65
11.65
11.74
11.74
11.74
11.55
11.55
11.55
11.69
BCD,S
D,CV
Dand
ST e4 17
1030
10.30
10.40
10.40
10.44
10.44
10.44
10.36
1036
1036
10.42
66
DiscriminatoryTaxTreatment
Table
IV.2(Contd.)
Tax
Rates
forItemssubject
toEf
fect
iveRateofBasicCustomsDuty
notExceeding
10Percent
andCompositeDutyRatesonImportsandDomestic
Products(arranged
inascendingorderor
e')
s. No.
Chapter/
headingNo.
Descriptionofgoods
Effectiverateof
Basic
custo
ms
duty
Special
duty
CVI)
Basic
excise
duty
SAD
Standar
drateof
customs
duty
Kate
of
sales
tax
(ST)
Retention
rateofSi'
when
used
as
input
(ST*)
Octroi
rate
Excessofcompositeduty
rateon
importsdue
tocustomsdutiesand
domestictradetaxes
BCD.SD,
CAD,
SADand
octroi
BCD,SD
,C.'VD,
STand
octroi
BCD.S
D,CV
Dand
SAD
BCD,S
D,CV
Dand
SI
14
15
16
32
1J3
134
135
136
137
138
139
140
141
142
14*
126
63
66
67 11
188
208
10
ii
137
250
7204.21
35.05
37
37
1806.90
8473.30
27.14
85
17.01
2825.60
Any
chapter
3506.99
Scrapofstainless
steel,
forthe
purposeofmelting
llydroxyethylstarch,imported
foruse
inthemanufactureof
plasmavolumeexpanders
Filmofapredominantlyeducationalcharacter(3706.00/90)
Microfilms,ofprintedbooks(includingnewspapers),music
manuscripts
maps,charts,plan,drawingsand
designs
(3505.20)
Foodpreparationsmeant
forinfantuse
Parts(excludingpopulated
printed
circuitboards)ofthe
machines
of
headingNo.84.71
Bitumenand
asphalt
Compact
discreadonlymemory(CD-ROM)
(8523.20)
Refinedsugurincludingwhitecrystalsugarandrawsugar
Zirconiumoxideoryttriumoxide,forthethemanufactureof
raw
cubiczirconia
Blades
forrotorofwindoperated
electricitygenerators,for
manufacturingwindoperated
electricitygenerators(8511.90)
Adhesiveepoxy
5 5 10
10
10
10
10
10 5 10
10
10
5 5 5 5 5 2 2 2 5 5 5 5
15
18 0 0 18
13
15
18
8/0
0 0 0
15
18 0 0 18
13 15
18
8/0
18
18
18
4 4 4 4 4 4 4 4 4 4 4 4
30
30
25
25
40
20 10
40
40
30
40
30
4 4 8 8 8 13 13
13 0 13
13
13
3 8 8 8 3 3 3 0 3 3 3
4 4 7 2 3 2 )5
2 2 ->
12.06
12.06
1208
13.83
1391
1394
1467
14.89
14.89
1489
10.72
1169
1042
1069
11.74
1044
1685
11.60
16.20
16.85
11.60
16.20
1789
11.12
1655
1279
1375
12.48
1297
13.79
12.50
12.85
1385
1253
10.07
14.60
10.02
13.94
15
16
1401
1394
15.16
14.01
1394
15.16
14.01
Table
IV.2
67
TableIV.2(Contd.)
Tax
Rates
forItemssubject
toEffectiveRateofBasicCustomsDutynotExceeding
10Perce
ntandCompositeDutyRatesonImportsandDomestic
Products(arranged
inascendingorderor
e1)
No.
1
144
145
146
147
148
149
150
151
Item
No.in
notifi
n -
240
250
250
250
176
72
71 -
(hapter/
headingNo.
31
90orOAC
7306.90
3901.10
3902.10
84,85or
90
37.06,8524.52/
53
3701.20/
3702.20
27.02-04
Descriptionofgoods
4
Parts(otherthanprimary
cell
sandprimary
batteries),for
themanufactureofhearingaidsincludingdeafaids(90.33)
Stainless
stee
lcapillarytube
Low
densitypolyethylene
Polypropylene
Themachinery
orequipment
specified
inli
st10,required
for
textile
industrysuch
as:
a.Washing,bleachingordyeingmachines(8451.40)
b.Hatpaper
press(8462.91)
c.C'ircularknittingmachines(8447.11/12)
d.Industrialsewingmachines(8452.21/29)
e.C'onveyors
forgarments(8428.20)
f.Rovingmachine
forflax
(8445.13)
Kilnisand
videocassettes
Instant
film
Lignite,peatandcoke
Effectiverateof
Basic
custo
ms
duty
5 10
10
10
10
10
10
10
10
10
10
10
10
10
Special
duty
6 5 5 5 5 5 5 5 5 5 5 5 5 5
CVD
7 0 0 0 0 13
13
13 8 13
13 0 8 0
Basic
excise
duty
8 13
15
25/0
25/0
13
13
13 8 13
13
18/0
18 0
SAD
9 4 4 4 4 4 4 4 4 4 4 4 4 4
Standar
drateof
customs
duty
10
20
30
30
30
20
20
20
40
20
20
40/25
10
10
Rate
of
sales
tax
(ST)
11 13 4 13 13
13
13
13
13
13
13 8 8 4
Retention
rateofST
when
used
as
input
(ST*)
12 3 3 3 3 4 4 4 4 4 4 3 3 3
Octroi
rate
13 4 2.5
2 2 2 2 2 2 2 2 4 4
0.5
Excessofcompositeduty
rateon
importsdue
tocustoms
dutiesand
domestictradetaxes
BCD,SD,
CVD,
SADand
octroi
e1 14
15.24
15.40
15.45
15.45
15.92
15.92
15.92
15.85
15.92
15.92
15.96
16.06
1668
BCD,SD
,CVD,
STand
octroi
e2 15
14.50
14.25
14.51
14.51
16.16
16.16
16.16
16.07
16.16
16.16
1499
15.01
15.53
BCD.S
D.CV
Dand
SAD
eJ 16
15.56
15.40
1560
15.60
15.78
15.78
15.78
15.71
15.78
15.78
1588
15.99
1660
BCD.S
D,CV
Dand
ST e4 17
14.41
1425
1445
14.45
15.78
15.78
1578
15.71
15.78
15.78
14.73
14.75
15.45
68
DiscriminatoryTaxTreatment
Table
IV.2(Contd.)
Tax
Rate
sforIt
emssubject
toEffectiveRate
ofBasicCustomsDuty
notExceeding
10Pe
rcentandCompositeDutyRateson
Impo
rtsandDomestic
Prod
ucts
(arr
ange
din
asce
ndin
gor
deror
e')
s.
No. 1
152
153
154
155
156
157
158
159
160
161
162
163
Item
No.in
notifi
catio
n -> 1 20
99
220
. 21
22
177
117
Chapter/
headingNo.
3
28.45.10
47.02-04
1301.90
25
4301-02
51.01
87
22.07.20
2620.19
2620.30
Any
chapter
71.04
Descriptionofgoods
4
Heavywater(deuterium
oxide)
Wood
pulp(dissolvinggrade)
Oleopine
resin
Crude
orunrefinedsulphurboronore
Kurskin
ofanimalsotherthanlamb(raw,tanned
ordressed
)
Raw
wool
ofaverage
fibrediametre
32micronsandabove
Tricyclesdesigned
foruseby
crippledand
disabledpersons
(87.13)
Ethylalcohol&
other
spir
it,denatured
Ash&
residuescontainingmainly
zinc(excludingzincdross)
Ash&
residuescontainingmainlycopper(excludingcopper
millscale)
F'arts,fu
rmanufacture
ofthemachinery/equipment
specified
in
list
10
Rough
syntheticstones
Effectiverateof
Basic
custo
ms
duty
5 10
10
10
10
10
10
10
10
10
10
10
10
Special
duty
6 5 5 5 5 5 5 5 5 5 5 5 5
CVD
7 0 0 0 0 0 0 0 g 8 8
13/8
0
Basic
excise
duty
8 0 0 0 0 0 0 0 8 8 8
13/8
0
SAD
9 4 4 4 4 4 4 4 4 4 4 4 4
Standar
drateof
customs
duty
U)
10
10
40
25 10
30
40 10
30
30
40/20
40
Rate
of
sales
tax
(ST)
n 13 13
13 13 4 4 4 13 13 13
13 4
Retention
rateofST
when
used
as
input
(ST*)
12 3 3 3 3 3 3 3 3 3 3 3 3
Octroi
rate
13 2 2 2 2 1 2 2 ~> 2 2 2 2.5
F.xcessofcompositeduty
rateon
importsdue
tocustomsdutiesand
domestictradetaxes
BCD.SD,
CVD,
SADand
octroi
e1 14
16.73
16.73
1673
16.73
16.76
16.91
16.91
1693
16.93
16.93
1699
1699
BCD.SD
,CVD,
STand
octroi
e2 15
15.79
15.79
15.79
1579
15.61
15.76
1576
1591
1591
15.91
1595
15.84
BCD.S
D.CV
Dand
SAD
eJ
1660
1660
16.60
1660
1660
16.60
16.79
16.79
16.79
16.85
16.60
BCD,S
D.CV
Dand
ST c'
1545
15.45
15.45
1545
1545
15.45
15.55
15.55
15.55
1558
15.45
Table
IV.2
69
Table
IV.2(Contd.)
Tax
Rates
forItemssubject
toEf
fect
iveRateofBasicCustomsDutynotExceeding
10Per
Products(arranged
inascendingorderor
e')
centandCompositeDutyRatesonImportsandDomestic
No.
Item
No.in
notifi
catio
n
Chapter/
headingNo.
Descriptionofgoods
Effectiverateof
Basic
custo
ms
duty
Special
duty
CVD
Basic
excise
duty
SAD
Standar
drateof
customs
duty
Kate
of
sales
tax
(ST)
Retention
rateofST
when
used
as
input
(ST*)
Octroi
rate
Excessofcompositeduty
rateon
importsdue
tocustomsdutiesand
domestictradetaxes
BCD.SD,
CVD,
SADand
octroi
BCD.SD
,CVD,
STand
octroi
BCD,S
D,CV
Dand
SAD
BCD,S
D,CV
Dand
ST
14
15
16
17
I6"*
8144
07.9
2Willow
clefts,ashwood
orbeech
wood
fallingunderchapter
104407.99
44
165
64
3502.20
Isolated
soyaprotein
10
166
184
84,8
5or
90Thegoods
spec
ifie
din
List
13,for
themanufactureof
goods
10falling
underheadingNos.85.41
or85
.42,
such
asdi
odes
,
transtitorand
electronicintregated
circuts(9013.20,
9022.19/29)
"•7
1-tl
84,85
Goods,
formanufactureof
groundpower
unitsand
airjet
10starters,namely,
dieselenginesof2400rpm;
alternatorsof
400Hz,115/2OOVand2400rpm;
oilfreedryscrew
compressor(8408.90)
37
Film
stri
psand
film
slid
esfo
reducationalpurposes(3705.90)
37
Exposedanddeveloped
film
sheets
forprintingor
reproduction
ofprintedbooks(includingcovers
forprinted
books),periodicals(includingnews
papers),music
manuscripts,maps,
charts,plans,drawingsanddesigns
(3705.10)
37.06
Exposedcinematographic
films
954504.90
Corkbottoms
fallingunderchapter
45or95
3824.90
Dipping
oil,
paclobutrazol
(cul
tar)
71.05
Ashand
residues
cont
aini
ngpr
ecio
usmetalor
prec
ious
metal
compounds,
ofakindused
principallyfortherecoveryof
preciousmetal
174
148
85.06
Button
cell
s10
168
169
170
171
172
173
69
81
74
115
5 5 5
0 18
13
0 18
13
4 4 4
25
30
20
17.00
17.02
17.05
16.47
16.60
15.45
15.67
17.02
1567
15.99
16.91
15.61
20
13
10
10
5 5
0 0
0 0
4 4
25
25
8 8
3 3
10
10
10
10
5 5 5 5
0 18
18
18
0 18
18
18
4 4 4 4
25
30
30
40
8 13
13
13
3 3 3 3
4 1.5
2 i
17.05
15.99
16.91
15.61
41706
16.10
16.60
15.45
417.06
16.10
16.60
15.45
17.06
16.10
16.60
15.45
17.14
15.97
17.02
15.67
17.18
16.07
17.02
15.67
17.18
16.07
17.02
15.67
17.18
16.07
1702
15.67
70
DiscriminatoryTaxTreatment
Table
IV.2(Contd.)
Tax
Rates
forItemssubject
toEf
fect
iveRateofBasicCustomsDuty
notExceeding
10Per
Products(arranged
inascendingorderor
e1)
centandCompositeDutyRatesonImportsandDomestic
s. No.
Item
No.in
notifi
catio
n
Chapter/
headingNo.
Descriptionofgoods
Effectiverateof
Basic-
customs
dutv
Specia
Idutv
CAD
Basic
excise
duty
SAD
Standar
drateof
customs
duty
Kate
of
sales
tax
(ST)
Retention
rateofST
when
used
as
input
(ST*)
Octroi
rate
Excessofcompositeduty
rateon
importsdue
tocustoms
dutiesand
domestictradetaxes
BC"D,SD,
CAD,
SAD
and
octroi
BCD,SD
,CAO,
STand
octroi
BCD.S
D,CA
Dand
SAD
BCD.S
D,C\
Dand
ST
17.S
176
177
I'M
213
28,38
,85or98
Indiffused
siliconwafers,
forthemanufactureofsolar
cell
s
(6815.99)
85orAOC
Mono
or
bipolarmembrane
electrolysersand
partsthereof
(8543.30)
28
Radiumand
itssa
lts,
radioactiveisotopesofiodine,
phosphorus,
cobalt,caesiumand
allchemicalcompounds
containingsuch
radioactiveisotopesmolybdenum
99and
technetium99m
isotopes,enricheduranium
oruranium
oxide
178
-2903.15
Ethylenedichloride
179
-2903.21
Chloroethylcne
180
-2926.10
Acrylonitrite
181
231
28,29,32,39,70
Goods
specified
inli
st20
(A),forthemanufactureof
or90
telecommunicationgrade
opticalfibresoropticalfibrecables
such
as:
a.Chlorine(2801.10)
b.Helium
(2804.29)
c.Polyestertape(3907.00)
d.Nylonethcard/tape(5607.50)
e.Polyethenecord(5903.90)
f.Silicatube/rod(7228.20)
238
90
Spare
partsofhearingaids(90.33)
246
90orAOC"
Partsrequired
forthemanufacture,andsparepartsrequired
forthe
maintenance,ofmedicalequipmentNo.90.18
to90.21
andsub-heading
Nos.9022.12,9022.13,9022.14or
9022.21
(90.33)
184
75
3808.90
Bio
pesticides,namely,
Bacillus
thurin-giensisvar.kurstaki,
Bacillus
Iliuringiensisvar.
israelensisand
Bacillussphaericus
182
183
0 0 0
5 5 5
18
18
18
18
18
18
17.18
17.18
17.02
1567
1607
17.02
15.67
10
10
10
5 5 5
18
18
18
18
18
18
4 4 4
10
10
10
13 13
13
3 3 3
17
18
17
18
17.18
16
16
16
07
.07
.07
1702
17.02
1702
15.67
15.67
15.67
10
10
10
10
10
10
10
10
5 5 5 0 0 5 5 5
18
18
18
15
18 15
13
13
18
18
18
15
18
15
13
13
4 4 4 4 4 4 4 4
30
30
30
40
40
30
20
20
13
13 13 13
13
13 13
13
3 3 3 3 3 3 3 3
2 2 2 i 2 2 4 4
17.18
17.18
17.18
11.72
11.78
17.10
17.20
17.20
16.07
16.07
16.07
1068
1071
16.02
1637
16.37
17.02
17.02
1702
11.69
1174
1695
1691
16.91
15.67
1567
15.67
10.42
1044
1563
15.61
156!
17.30
1605
17.02
15.67
Table
IV.2
71
TableIV.2(Contd.)
TaxRates
forItemssubjectto
Effe
ctiv
eRateofBasicCustomsDutynotExceeding
10Per
Products(arranged
inascendingorder
centandCompositeDutyRatesonImportsandDomestic
ore1
)
Item
No.in
notifi
catio
n
Chapter/
headingNo.
Descriptionofgoods
Effectiverateof
Basic
customs
duty
Specia
Iduty
CVD
Basic
excise
duty
SAD
Standar
drateof
customs
duty
Rate
of
sales
tax
(ST)
Retention
rateofST
when
used
as
input
(ST*)
Octroi
rate
Excessofcompositeduty
rateon
importsdue
tocustomsdutiesand
domestictradetaxes
BCD,SD,
CVD,
SADand
octroi
BCD.SD
,CVD,
STand
octroi
BCD.S
D,CV
Dand
SAD
BCD,S
D,CV
Dand
ST
185
28.01.20
Iodine
186
187
188
189
190
191
192
193
37
120
121
131
8541.90
85.42
29.22
29.01
29.02
72.01
7202.60
Any
chapter
194
195
196
197
151
70
. 44
8543.89
3702.31
75
2941.50or
3004.20
Partsdiodes,transistors
etc.
Electronicintegrated
circuits&
microassemblies
1.lysine,L
lysi
nemono
hydrochlo-
ride,DL
methionineor
methioninehydroxyAnalog
ACyclichydrocarbons
(ethylene,butane,
etc.
)
Cyclichydrocarbons(cyclohexene,benezene,xylenes
etc.
)
Pigiron
Kerro-nickel
The
horologicalraw
materials
specified
inLi
st4(Metalic
strips
and
sheets)such
as
of:
a.Stainless
steel(72.18-72.29)
b.Copper(74.07-74.10)
c.Nickel(75.05/06)
d.Aluminium
(76.04-76.07)
e.Lead
(78.03/04)
f.Zinc(79.04/05)
g.Tin(83.03-80.05)
Completeozonegenerators
Colour
positiveandcolournegative
unexposed
cinematographic
film
injumbo
roll
s
Nickel&
articlesthereof
Formulationsorbulkdrugs,namely:
nilutamide,sodium
fusidate.lowmolecularweightheparinorerythropoietin
15
15
15 15
15 15
15
18
18
15
18/15
15
15
15 15
15
15
15
18.13c
18
15
18/15
410
4
410
4
430
4
420
4
30
35 10
20
30
30
20
30
25 10
30
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
17.30
16.05
17.02
15.67
17.33
16.47
17.02
15.67
17.33
16.47
17.02
15.67
17.39
16.03
1702
1567
17.39
1603
17.02
1567
1739
16.03
17.02
15.67
17.40
16.08
16.95
15.63
17.40
16.08
1695
15.63
17.40
17.40
1740
17.40
17.40
17.40
17.40
17.44
17.57
17.67
18.15
16.08
16.08
16.08
1608
16.08
16.08
16.08
16.32
1643
16.35
15.47
16.95
16.95
16.95
1695
16.95
16.95
16.95
17.22
17.02
16.95
18.15
1563
15.63
15.63
15.63
15.63
15.63
1563
15.87
15.67
15.63
15.47
72
DiscriminatoryTaxTreatment
TableIV.2(Contd.)
Tax
Rates
forItemssubject
toEf
fect
iveRateofBasicCustomsDutynotExceeding
10PercentandCompositeDutyRatesonImportsandDomestic
Products(arranged
inascendingorderor
e1)
No.
Item
No.in
notifi
catio
Chapter/
headingNo.
Descriptionofgoods
Effectiverateof
Basic
customs
duty
Specia
Iduty
CVD
Basic
excise
duty
Standar
drateof
customs
duty
Rate
of
sales
tax
(ST)
Retention
rateofST
when
used
as
input
(ST*)
Octroi
rate
Excessofcompositeduty
rateon
importsdue
tocustomsdutiesand
domestictradetaxes
BCD.SD,
CVD,
SAD
and
octroi
BCD.SD
.CVD,
STand
octroi
BCD.S
D,CV
Dand
SAD
BCD.S
D,CV
Dand
ST
I
798"
14
15
16
17
200
9518
23,2
8,29
,30or
Veterinarydrugsand
othergoods
specified
inli
st1
38
143
84orany
Vacuum
tubesolarcollectors,concentratingsolarco
llec
tors
other
chapter
or
Stirling
engines,
formanufactureofso
larenergy
equipment;and
linearactuatorsfortrackingsystems,fresnel
lensesorsun
sensors,formanufactureofconcentratingsolar
collector
49.07
Chequeforms(includingblank
travellerscheques)
Food
preparation
forinfantuse
Tanning
extractsofvegetableorigin
Molassesfromsugar
refining
204
239
90or
9804.90
Hearing
aidappliances(9021.40)
205
8139,54,56
Nylongut
fall
ingunderchapter39,54
or56
(5402.51)
40/30
20
18.20
1908
I960
15.49
1820
15.49
1439
1895
1435
15.00
19.60
1500
201
202
203
19.01.10
3201
17.03
10
10
10
5 5 5
8 8 8
8 8 8
4 4 4
10
10
10
0 0 0
0 0 0
0 0
0.5
20.03
15.06
20.03
15.06
20.03
1506
20.03
1506
20
13
15
14
20.03
1506
8/0
25
25
40/20
30
20.63
20.94
15.65
19.81
1503
15.19
2094
15.19
Source:Pr
epar
edon
thebasisof
info
rmat
ionco
ntai
ned
inCustoms
Tari
ffwithNew
Impo
rtPolicy
(1998-99),
andCentralExcise
Tari
ffwi
thManual
(1998-99).BusinessDatabase
PublicityCompany.
Notes:.
1.Co
ndit
ions
and
list
sex
clud
ed.
Interested
read
ersmay
refe
rto
exemption
notification
No.23.
2-AOC:Any
othe
rchapter,
SAD:
Spec
ialaddi
tion
aldu
ty,CVD:
Coun
terv
aili
ngduty,UED:
Union
excise
duty.
Table
IV.
73
TableIV.3
Number
Range
ofexcessof
compositeduty
rateon
imports(percentage
points)
1
Lessthan0
Lessthan-10
-10
tole
ssthan
-5
-5to
less
than0
EqualtoO
Greaterthan0
Greaterthan0
tole
ssthan
5
5to
less
than
10
10
tole
ssthan20
20andabove
ALL
ofCommoditieswithNegative,Niland
Positive
ValuesofExcessofCompositeDutyRate
(
BCD,S
No.of
items 25 0
10
15
12
168
25
49
89 5
205
)nImports
Basedonexcessof
compositeduty
rateonimportsdue
tocustomsdutiesanddomestictradetaxes
D,CVD,SADand
octroi
e1
SerialNo.ofitems
in
tableIV.2
^3
1-10
11-25
26-37
38-62
63-111
112-200
201-205
BCD,SD,CVD,STand
octroi
e2
No.of
items
4
3 0 0 3
20
182
42
45
95 0
205
SerialNo.ofitems
in
tableIV.2
5
BCD,
No.of
items
6
25 0
10
10.13,14
15
12,15,20-22,26-37,39,
12
40,47
166
1-9,23-25,41-46,48-64,
21
67-69,93,95,98,
101
11,16-19,66,70-92,94,
53
96,97,99,100,102-112
38,65,113-205
90 4
205
SD,CVD
andSAD
eJ
SerialNo.ofitems
in
tableIV.2
7
1-10
11-25
26-37
38-55.
58,59.62
56,57,60,61,63-111
112-200,204
201-203,205
BCD,SD,CVD
andST
e4
No.of
items
8
1 0 0 1
20
184
44
45
95 0
205
SerialNo.ofitems
intable
IV.2
9
10
12,15,20-22,26-37,39,40,
47
1-9,13,14,23-25,41-46,
48,64,67-69,93,95,98,
101
11,16-19,66,70-92,94,96,
97,99,
100,102-112
38,65,
113-205
74
DiscriminatoryTaxTreatment
Table
IV.4
Number
ofCommoditieswi
thNegative,A77and
Posi
tive
Valuesof
Excessof
CompositeDutyRateonImports
Rangeofexcessof
compositeduty
rateon
imports(percentage
points)
Base
don
excess
ofcompositeduty
rate
onim
port
sdue
tocustomsduties
anddo
mest
ictr
adeta
xes(withBCD
plus
SI)as5%)
BCD,
SI),
(VI),SADand
octroi
e1
No.of
items
SerialNo.ofitems
intable
IV.2
BCD,SO,CVD,SIand
octroi
No.of
items
SerialNo.ofitems
in
table1V.2
BCD,
SI),CM)
andSAD
No.of
items
SerialNo.ofitems
in
tableIV.2
BCD,SD,CVD
andSI
e4
No.of
items
SerialNo.ofitems
in
tableIV.2
Lessthan0
20
lessthan-10
0
-10
tole
ssthan
-58
-5to
less
than0
Kqual
to0
Greaterthan0
Greaterthan0
tole
ssthan
5to
less
than
10
1-3.5-9
12
4.10.
11,
13,
14,16-19,23-
25
0
185
25
12.15,20-22.38.41.44-46,
48-57.59-61.
104,
109
66
26-37.39.40.42.43.47.
58.62-103.
105-108.
110.
Ill
10
tole
ssthan20
89
20andabove
5
All.
205
112-200
201-205
0 0 0 0 0
205
43
67
95 0
205
1-3.
5-10.12-15.23-
25.41,44-46.48-57,
59-61.63.64.67.68.
93.95,98.
101.
104.
109
4.11.16-22.26-37,
39.40,42,43,47.
58,
62.
66,69-92,94.96,
97,99,
100.
102.
103.
105-108,
110-112
38.65.
113-205
20 0 8
12 0
185
21
1-3.
5-9
4.10
.II
.13
.14
.16-
19.23-25
12.15.20-22.38,41.
44.46.48-55.
59.
104,
109
70
26-37.39.40.42.43.
47,56-58,60-103.
105-108,
110,
111
90
112-200.204
4201-203.205
205
0 0 0 0
205
41
1-3.5-10.
13.14.23-25
41.44-46.48-57,
~"'-
61
63.64.67.
68.93.95
98.
101.
104.
10(;
69
4.11
.12
.15-22,26-37
39.40.42.43.47.58
62.66.69-92.94.96
97.99.
100.
102.
103
105-108.
110-112
95
38.65.
113-205
0
205
TableIV.5
75
TableIV.5
Number
Rangeofexcessof
compositeduty
rateon
imports(percentage
points)
1
Lessthan0
Lessthan-10
-10
toless
than
-5
-5to
less
than0
Equal
to0
Greaterthan0
Greaterthan0
tole
ssthan
5 5to
less
than
10
10
tole
ssthan20
20andabove
ALL
otCommoditieswithNegative,Niland
PositiveValuesofExcessofCompositeDutyRateonImports
Basedonexcess
ofcompositeduty
rate
onimportsdue
tocustomsduties
anddomestictradeta
xes(withBCD
plusSD
as10%)
BCD,
SI]
No.of
items
2
8 0 0 8 0
197 12
22
158 5
205
,CYD,SADand
octroi
e1
SerialNo.ofitems
in
tableIV.2
3
1-3,5-9
4.10,
11.
13.
14,
16-19,
23.24.38
12.15,20-22.25.41.
44.45.49-57,59,65.
100,108
26-37.39,40,42,43.
46-48.
58,60-64.66-99.
101-107,
109-200
201-205
BCD,SD
No.of
items
4
0 0 0 0 0
205 0
38
167 0
205
,CVD,STand
octroi
e2
SerialNo.ofitems
in
tableIV.2
5
1-3,5-10.
13.
14.24.
25.41.44.45.49-57,
59-61.63.64.67,68,
93,95.98,
100,
101,
108
4.11
,12
,15-23.26-
40.42.43.46-48,
58,
62.65.66.69-92,94,
96,97.99,
102-107.
109-205
BCD
No.of
items
6
9 0 0 9 0
196
11 18
163 4
205
SD,CVD
andSAD
eJ
SerialNo.ofitems
in
tableIV.2
7
1-3.5-9,
11
4,10
.13
.14
.16-19.23.
24,38
12.15.20-22.25.44,45.
49-55.65,
100.
108
26-37
39-43
46-48
56-
64.66-99.
101-107,
109-
200,204
201-203.205
BCD,SD,CVD
andST
e4
No.of
items
8
0 0 0 0 0
205 0
39
166 0
205
SerialNo.ofitems
intable
IV.2
9
1-3.
5-10.
13.14.23-25,41
44.45,49-57.59-61,63.64.
67
68
93
95
98
100
101
108
411
P15-??
76-40
4?
43.46-48.
58.62,65.66
69-92,94.96,97,99,
102-
107,
109-205