Indian ITC-HS · Tariff Item (8-digit)

HSN Code 27160000

ELECTRICAL ENERGY 1000 Rs.2000 kWh per 1000 kwh EXEMPTION NOTIFICATIONS ADDITIONAL DUTY - LEVY & EXEMPTIONS Transformer Oil (Additional Duty) Rules, 1978. [Notfn. No. 190/78-Cus. dt.22.9.1978 as amended by 32/15]. As rescinded by 04/01.02.2022 ADDITIONAL DUTY ON TRANSFORMER OIL [Notfn. No. 191/78-Cus. dt. 22.9.1978 as amended by 32/15]. As rescinded by 04/01.02.2022 Exemption to Petroleum Crude. [Notfn. No. 50/97-Cus. dt. 25.5.1997] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts petroleum crude, falling under heading No. 27.09 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the additional duty leviable thereon under sub-section (1) of Section 3 of the said Customs Tariff Act, as is equivalent to the duty of excise leviable on petroleum crude under sub-section (1) of section 15 of the Oil Industry (Development) Act, 1974 (47 of 1974). Exemption to Kerosene when imported by manufacturer of linear alky Benzene for extraction of N [Notfn. No. 26/99-Cus dt. 28.2.1999 as amended by 28/02-Cus. dt. 11.3.2002] As rescinded by 05/01.02.2022 Exemption to Crude Petroleum oils and oils obtained from bituminous minerals: [Notfn. No. 63/12-Cus. dt.31.12.2012 as amended by 60/21] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Depart- ment of Revenue), No.116/2010-Customs, dated the 1st November, 2010, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 875 (E), dated the 1st November, 2010, except as respects things done or omitted to be done before such supersession,the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts Crude Petroleum oils and oils obtained from bituminous minerals falling under the tariff sub heading 2709 00 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India from Brunei Darussalam, from whole of the duty of customs leviable thereon under the First Schedule to the Customs tariff Act, 1975 ( 51 of 1975): Provided that the importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit of this exemption is claimed are of the origin of Brunei Darussalam, in accordance with provisions of the Customs Tariff [Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India] Rules, 2009, published in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 189/2009-Customs (N.T.), dated the 31st December 2009. 2. This notification shall come into force with effect from 1st day of January, 2013. Exemption to motor spirit commonly known as petrol falling under heading 2710 when imported into India, from so much of the additional duty of customs leviable thereon undersection 103 read with the Second Schedule to the Finance (No. 2) Act, 1998: [Notfn. No. 6/15-Cus. dt.1.3.2015] In exercise of the powers conferred by section 103 of the Finance (No.2) Act, 1998 (21 of 1998), read with sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts motor spirit commonly known as petrol, falling under heading 2710 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the additional duty of customs leviable thereon undersection 103 read with the Second Schedule to the said Finance (No.2)Act, 1998, as is in excess of the amount calculated at the rate of rupees six per litre. Additinal duty of Customs at the rate of four percent for the items falling under column (3) of the Table [Notfn. No. 53/17-Cus. dt.30.06.2017 as amended by 40/19, 59/21] In exercise of the powers conferred by sub-section (5) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), and in supersession of the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 19/2006-Customs, dated the 1st March, 2006, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 91 (E), dated the 1st March, 2006, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby directs that all goods of the description specified in column (3) of the Table below and falling within the Chapter, heading or sub-heading or tariff item of the First Schedule to the said Act, as specified in the corresponding entry in column (2) of the said Table, having regard to the sales tax, value added tax, local tax and other taxes or charges leviable on sale or purchase or transportation of like goods in India, when imported into India, shall be liable to an additional duty of customs at the rate of four per cent ad valorem. TABLE S. No. Chapter or heading or sub-heading or tariff item of the Customs First Schedule duty rate 1. 2709 00 10 Petroleum Crude 2. 2710 Motor spirit commonly known as petrol 3. 2710 High speed diesel (HSD) 4. 2710 19 39 Aviation Turbine Fuel 5. 2711 11 00 Liquefied natural gas