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Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock Grand parent poultry stock and Donkey stallions (2) Frozen semen equipment, namely:-(a) liquid nitrogen containers, flasks,refrigerators, vessels, jars or dewars, and theiraccessories;(b) Plastic insemination sheath and inseminationguns; and(c) Weaton Ampoules and straws for freezingsemen The following planting materials, namely, oil seeds, seeds of vegetables, flowers andornamental plants, tubers and bulbs of flowers, cuttings or saplings of flower plants, seeds orplants of fruits and seeds of pulses All goods (excluding alcoholic preparations All goods (other than those falling under Edible oils or any material from which edible oil can be extracted when imported on or after the 8 th June, 1999 and upto and inclusive of the31st day of March, 2000 Edible oils, falling under heading Nos. 15.07, 15.08, 15.09, 15.10, 15.11, 15.12, 15.13, 15.14or 15.15 Refined vegetable oils (other than coconut oil, RBD palm oil, RBD palm kernel oil and palmstearin) of edible grade, in loose or bulk form (i) Vegetable oils (excluding coconut oil, palm oil and its fractions thereof, whether refined ornot) of edible grade, in loose or bulk form otherthan those specified against S. No. 29 above,imported for the manufacture of oil commonlyknown as “Vanaspati” or for refining, (ii) Palm oil, and fractions thereof, of ediblegrade, with free fatty acid content of at least 2%,in loose or bulk form, imported for themanufacture of oil commonly known as“Vanaspati” Explanation.-The expression “Vegetable oil”means any vegetable oil with free fatty acidcontent of at least 0.5% .
Food preparations, meant for infant use and put up for retail sale, of -(i) flour, meal, starch or malt extract containingcocoa in a proportion by weight 40% or morebut less than 50%, calculated on a totally de-fatted basis; or(ii) goods of heading Nos. 04.01 to 04.04containing cocoa in a proportion by weight 5%or more but less than 10%, calculated on atotally de-fatted basis Preparations for infant use, put up for retail sale preparations of a kind used for the manufactureof beverages, of an alcoholic strength by volumeexceeding 0.5 per cent. by volume, determinedat a temperature of 20 degrees centigrade) Veterinary drugs and other goods specified in Corporation Limited for ultimate salethrough the Public Distribution System Explanation.- “Kerosene” means anyhydrocarbon oil (excluding mineral colza oiland white spirit) which has a smoke point of 18mm or more (determined in the apparatusknown as the smoke point lamp in the mannerindicated in the Bureau of Indian Standardsspecifications ISI : 1448 (P-31)-1968 as in forcefor the time being) and is ordinarily used as anilluminant in oil burning lamps.
Explanation.- “Kerosene” means anyhydrocarbon oil (excluding mineral colza oiland white spirit) which has a smoke point of 18mm or more (determined in the apparatusknown as the smoke point lamp in the mannerindicated in the Bureau of Indian Standardsspecifications ISI : 1448 (P-31)-1968 as in forcefor the time being) and is ordinarily used as anilluminant in oil burning lamps.
N-Paraffin imported for use in the manufacture All goods, for the manufacture of fertilisers All goods, for the purpose of power generation Iodine for manufacture of Potassium Iodate (i) Radium and its salts;(ii) Radioactive isotopes of iodine, phosphorus,cobalt, caesium and all chemical compoundscontaining such radioactive isotopes;(iii) Molybdenum 99 and technetium 99 misotopes;(iv) Enriched uranium or uranium oxide Anhydrous ammonia, for the manufacture of Zirconium oxide or Yttrium oxide, for the Triethyl Orthoformate, Aceto Butyrolactone,Thymidine L Lysine, L Lysine mono hydrochloride, DL Codeine Phosphate or Narcotine, imported by The following goods, for the manufacture of (ELISA Kits), namely :-(i) Plastic ELISA plates;(ii) Deactivated positive control sera againsthuman and animal diseases;(iii) Enzyme horse raddish peroxidase;(iv) Enzyme Alkaline phosphatase;(v) Enzyme glucose oxidase;(vi) Animal anti-human immunoglobins;(vii) Protein A or Protein A Gold Conjugates;(viii) Polystyrene latex beads;(ix) Deactivated enzyme labelled human anti-HIV reagent Raw materials, intermediates and consumables supplied by the UNICEF for the manufacture ofDTP vaccines Nilutamide, Sodium fusidate, Doxorubicin HCl,Cyclosporine, Azathioprine, Low molecularweight heparin or Erythropoietin.
Explanation.- The expressions “bulk drug” and “formulation” shall have the meaningsrespectively assigned to them in the Drugs(Prices Control) Order, 1995, issued undersection 3 of the Essential Commodities Act,1955 (10 of 1955) Ceftaxidime, Cefotaxime, Cisplatin,Melaginina, Measles vaccine, Vinblastine,Vincristine, Alprostadil, Ceftriaxone,Carbencillin disodium, Estradiol patch,Lincomycin HCl, Prostaglandin F2 alpha(PGF2), Salazosulpha pyridine, Sulphadoxineor Sulphamethoxy pyrazine.
Explanation.- The expressions “bulk drug” and“formulation” shall have the meaningsrespectively assigned to them in the Drugs(Prices Control) Order, 1995, issued undersection 3 of the Essential Commodities Act,1955 (10 of 1955) (A) Life saving drugs / medicines including their salts and esters and diagnostic test kitsspecified in List 2 (B) Bulk drugs used in the manufacture of life Maltol, if imported for use in the manufacture Reference Standard, , imported by the Central Kyanite salts, in a form indicative of their use Muriate of potash, for use as manure or for the Potassium Nitrate, in a form indicative of its Potassium sulphate, containing not more than Diammonium phosphate, for use as manure or for the production of complex fertilisers (i) Silver powder suspension of Chapter 32 or 71;(ii) Silicone resin and silicone rubber of Chapter 39 (a) Electric parts for fitting on electric lamp / table lamp / wall lamp / ceiling lamp / door (b) Hinges, metal locks and back of photo frames, and fittings for photo frame / box; (c) Wax items for candle holder / votive / (d) Chemicals / lacquer required for improved (e) Motifs for attachment on export product preparations of a kind used for the manufactureof beverages, of an alcoholic strength by volumeexceeding 0.5 per cent. volume, determined at20 degrees centigrade) Hydroxyethyl starch, imported for use in the Film strips and film slides for educational Film of a predominantly educational character Microfilms, of printed books (including covers for printed books), periodicals (includingnewspapers), music manuscripts, maps, charts,plans, drawings and designs Exposed and developed film sheets for printing or reproduction of printed books (includingcovers for printed books), periodicals (includingnewspapers), music manuscripts, maps, charts,plans, drawings and designs Colour positive unexposed cinematographic film in jumbo rolls and colour negativeunexposed cinematographic film in rolls of 400feet and 1000 feet (i) Bacillus thuringiensis var. kurstaki(ii) Bacillus thuringiensis var. israelensis(iii) Bacillus sphaericus Dextran, imported for use in the manufacture of Tags, labels, printed bags, stickers, belts, buttons or hangers, imported by bona fide The following goods for use in the manufacture (1) Nylon gut falling under Chapter 39, 54 or 56;(2) Willow clefts, ashwood or beechwood (2) Cork bottoms falling under Chapter 45 or 95 manufacture of medical or industrial X-ray filmsand graphic art films Retreaded tyres, of a kind used on aircrafts Wet blue chrome tanned leather, crust leather, finished leather of all kinds, including splitsand sides of the aforesaid All goods (other than those falling under sub- Pulp of wood or of other fibrous cellulosic material ( excluding rayon grade wood pulp) All goods imported for use in, or supply to, a paper manufacturing unit for manufacture ofpaper Grape guard, namely, paper of a type generally used for the packing of grapes and whichconsists of two sheets of treated white paperpressed together with thin rectangular pouchescontaining sodium meta-bi-sulphite, with kraft paper pasted thereto or a single paper coatedwith sodium meta-bi-sulphite, and which is usedfor the purpose of preventing fungal decay andthus helps prolonged storage in fresh condition,imported for use in the packing of grapes Mould vat made watermarked bank note paper, imported by the Bank Note Press, Dewas, theCurrency Note Press, Nasik, the India SecurityPress, Nasik, the Security Printing Press,Hyderabad, the Bhartiya Reserve Bank NoteMudran Limited, Mysore, or the BhartiyaReserve Bank Note Mudran Limited, Salbony 70 g/m2 , imported by actual users for printing of magazines Greeting cards, diaries and calendars, and corresponding number of envelopes for suchgreeting cards, diaries and calendars, importedby the United Nations International Children’sEmergency Fund (UNICEF) Printed books (including covers for printed books) and printed manuals (including those inloose-leaf form with binder) Printed Indian Bank Notes, imported by the Handloom Cooperative Society, a StateHandloom Development Corporation, the Khadiand Village Industries Commission, a StateKhadi and Village Industries Board or aregistered Apex State Level Khadi Federation The following goods, namely:-(A) Raw wool of average fibre diametre 32 (B) Shorn wool falling under sub-heading No.
(C) Carbonised wool falling under sub-heading Jute waste (including yarn waste and garnetted The following goods for use in the leather Rough opthalmic blanks, for manufacture of (i) Raw pearls, other than cultured pearls; (ii) Rubies, emeralds and sapphires, unset andimported uncut;(iii) Rough diamonds;(iv) Current coins of the Government of India Raw cultured pearls (including admixtures of pearls containing raw real pearls and culturedpearls) Ash and residues containing precious metal or precious metal compounds, of a kind usedprincipally for the recovery of precious metal Foreign currency coins when imported into Non-industrial diamonds (other than rough Tin mill black plate (TMBP) coils, for the Hot briquetted iron (HBI) and sponge iron, imported by or on behalf of an electric arcfurnace unit or induction furnace unit Melting scrap of iron or steel (other than stainless steel or heat resisting steel), for use inelectric arc furnace or induction furnace ormelting in a hot blast cupola or for supply to aunit for use in electric arc furnace or inductionfurnace or melting in a hot blast cupola Scrap of stainless steel, for the purpose of Billets, blooms and slabs containing by weight Iron or non-alloy steel hot rolled coils (flat rolled products in coils, not further worked thanhot rolled, of not less than 1.5 mm. thickness, ofa width exceeding 500 mm. and of a weight notless than 500 kgs. per piece), containing carboncontent less than 0.6 per cent. by weight The horological raw materials specified in All goods required for the manufacture of goods Nickel oxide sinter for use in the manufacture of Unwrought nickel for use in the manufacture of All goods (other than pressure cookers of aluminium alloys or non-stick utensils ofaluminium) Graphite synthetic or cobalt alloy/metal powder, imported for the manufacture of diamond toolsfalling under Chapter 82 Interchangeable tools for metal working hand Committee, District Board, or other authority legally entitled to, or entrusted by theGovernment with, the control or managementof a Municipal Fund, for use in combatingmalaria and other mosquito borne diseases Goods specified in List 6, designed for use in (1) Wind operated electricity generators upto 30KW and wind operated battery chargers upto 30KW (2) Parts of wind operated electricity generators,for manufacture of wind operated electricitygenerators, namely:-(a) Special bearings, (b) Gear box,(c) Yaw components, (d) Sensors,(e) Brake hydraulics, (f) Flexible coupling, (g) Brake calipers, (h) Wind turbine controllers,(i) Parts of the goods specified at (a) to (h)above.
(3) Blades for rotor of wind operated electricitygenerators, for manufacture of wind operatedelectricity generators (4) Parts and raw materials for manufacture ofblades for rotor of wind operated electricitygenerators (a) the substitution of ozone depletingsubstances (ODS);(b) the setting up of new capacity with non -ODS technology.
Explanation.- “Goods” , for the purpose of thisexemption means goods which are designedexclusively for non-ODS technology.
(A) Machinery, instruments, apparatus and appliances, as well as parts (whether finished ornot) or raw materials for the manufacture ofaforesaid items and their parts, required forrenovation or modernisation of a fertiliser plant;and(B) spare parts, other raw materials (includingsemi-finished material) or consumables stores,essential for maintenance of the fertiliser plantmentioned above.
Spinnerettes made, inter-alia of Gold, Platinum and Rhodium or any one or more of thesemetals, when imported in exchange of worn-out or damaged spinnerettes exported out of India The following goods, for manufacture of ground power units and air jet starters,-(1) Diesel engines of 2400 rpm;(2) Alternators of 400 Hz, 115/200 V and 2400rpm;(3) Oil free dry screw compressor (1) Plant, machinery, equipment, special tools, tackles, spares (including insurance spares),consumables and security surveillance systemsimported by or on behalf of the Reserve Bank ofIndia or Bhartiya Reserve Bank Note MudranPrivate Limited for the setting up of New NotePress projects at Salboni in West Bengal and atMysore in Karnataka; (2) Plant, machinery, equipment, spares(including insurance spares) and consumablesimported by or on behalf of the Reserve Bank ofIndia or the Bhartiya Reserve Bank NoteMudran Private Limited for expansion andmodernisation of the Currency Note Press atNashik in Maharashtra and the Bank Note Pressat Dewas in Madhya Pradesh (a) Vaccum tube solar collectors, concentrating solar collectors, plastic collectors or stirlingengines, for manufacture of solar energyequipments; (b) Linear actuators for tracking systems,Fresnel lenses or sun sensors, for manufactureof concentrating solar collectors Spares, supplied with outboard motors for Parts of outboard motors specified in List 7 Raw materials or parts, for manufacture of All goods other than parts of goods falling under sub-heading Nos. 8407.31, 8407.32, 8407.33, All goods, other than the following, namely:- (1) compressors of a kind for use inairconditioning and refrigeration equipment;(2) Fans(3) parts of compressors specified at (1) above All goods, other than parts of goods falling under sub-heading Nos. 8418.10, 8418.21,8418.22 or 8418.29 Parts of catalytic convertors, for manufacture of catalytic convertors and their parts, namely:- (a) Palladium(b) Platinum(c) Rhodium(d) Raw Substrate (ceramic)(e) Washcoated Substrate (ceramic)(f) Raw Substrate (metal)(g) Washcoated Substrate (metal)(h) Noble Metal Solution(i) Noble Metal Compounds All goods, other than parts of dish washing All goods, other than parts of goods falling All goods, other than parts of dry-cleaning Goods specified in List 8 required for use in a Goods specified in List 9 required for setting (1) Kits required for the conversion of motor- spirit or diesel driven vehicles into CompressedNatural Gas driven vehicles;(2) Parts of the kits specified at (1) above (1) Kits required for the conversion of motor- spirit or diesel driven vehicles into Propanedriven vehicles;(2) Parts of the kits specified at (1) above Navigational, communication, air-traffic control maintenance of such equipment when importedby Airports Authority of India Goods specified in List 11 required for the initial setting up of a hotel or for substantial All goods, for renovation or modernisation of a power generation plant (other than captivepower generation plant) All goods, imported by a manufacturer-supplier for the manufacture and supply of machineryand equipment to a power generation plant(other than captive power generation plant) Apparatus for carrier current line system or digital line systems, namely, HDSL systemrequired for basic telephone service Goods specified in List 12 required for cellular Goods specified in List 13 required for radio Goods specified in List 14 required for closed user’s group 64 KBPS domestic data networkvia INSAT satellite system in extended C band Goods specified in List 15 required for Public Goods specified in List 16 required for Internet Parts of goods specifed at S. No. 212 to 217 Parts, for manufacture of the machinery / undertaken under petroleum exploration licensesor mining leases, as the case may be, issued orrenewed after the 1st of April, 1999 and grantedby the Government of India or any StateGovernment to the Oil and Natural GasCorporation or Oil India Limited on nominationbasis undertaken under specified contracts under theNew Exploration Licensing Policy Moulds (including chases for the manufacture of semi-conductor devices), tools (excludingtungsten carbide micro PCB drills) and dies, forthe manufacture of electronic parts manufacture of goods falling under headingNos. 85.41 or 85.42 (A) Medical equipment (excluding foley balloon (B) Parts, for the manufacture of goods at (A) Printed circuit assemblies of word processing Microprocessors for automatic data processing machines of heading No. 84.71, other thanmother boards Parts (excluding populated printed circuit boards) of the machines of heading No. 84.71 Printed circuit assemblies for automatic teller Braille printer or braille embosser or braille display, specially designed for computersystems Ink Cartridges, Ribbon Assembly, Ribbon gear assembly, ribbon gear carriage for use inprinters for computers equipment for taking films, imported by a (A) Silicon in all forms, that is, polycrystallinesilicon or ingots, for manufacture of undiffused (B) Undiffused silicon wafers, for themanufacture of solar cells or solar cell modules; (1) Newspaper page transmission and reception (2) Telephoto transmission and reception systemor equipment Static converters for automatic data processing machines and units thereof, andtelecommunication apparatus Inductors for power supplies for automatic data Printed circuit assemblies for static converters for automatic data processing machines andunits thereof, and telecommunication apparatus;printed circuit assemblies for inductors forpower supplies for automatic data processingmachines and units thereof, andtelecommunication apparatus Set top boxes having a communication function: A microprocessor based device incorporating amodem for gaining access to the Internet andhaving a function of interactive informationexchange Electrical apparatus for Line telephony or Line telegraphy, other than set top boxes which havea communication function Loudspeakers, without housing , having a frequency range of 300 Hz to 3, 4 KHz with adiameter not exceeding 50 mm fortelecommunication use, other than cone type (i) microphones having a frequency range of300 Hz to 3,4 KHz with a diameter notexceeding 10 mm. and a height not exceeding 3mm. for telecommunication use; (ii) loud speakers, without housing, having afrequency range of 300 Hz to 3,4 KHz with adiameter not exceeding 50 mm. fortelecommunication use; or Closed Circuit Television system used as Low Vision Aid for visually handicapped persons Photographic, filming, sound recording and radio equipment, raw films, video tapes and sound recording tapes of foreign origin, ifimported into India after having been exportedtherefrom One set of pre-recorded cassettes accompanying books for learning languages and essentialcomplement to such books Compact disc mechanism; tape deck mechanism Printed circuit assemblies for telephone CD-ROMs containing books of an educational nature, journals, periodicals (magazines) ornewspapers Recorded magnetic tapes, Compact Disc - Read Only Memory (CD-ROMs) and floppydiskettes, imported by the University GrantsCommission for use in computers (i) Information Technology software, and(ii) Document of title conveying the right to useInformation Technology software.
Explanation.- “Information Technologysoftware” means any representation ofinstructions, data, sound or image, includingsource code and object code, recorded in amachine readable form, and capable of beingmanipulated or providing interactivity to a user,by means of an automatic data processingmachine.
Portable receivers for calling, alerting or paging apparatus for radio-telephony and radio-telegraphy (i) transmission apparatus other than apparatusfor radio-broadcasting or television transmissionapparatus incorporating reception apparatus; (ii) digital still image video cameras; or (iii) portable receivers for calling, alerting orpaging Flat panel displays of a kind used in automatic data processing machines andtelecommunication apparatus Parts of indicator panels incorporating Liquid Electronic AC switches consisting of optically coupled input and output circuits (insulatedthyristor AC switches) Electronic switches, including temperature protected electronic switches, consisting of atransistor and a logic chip (chip-on-chiptechnology) for a voltage not exceeding 1000volts Electromechanical snap-action switches for a current not exceeding 11 amperes, switches ofcontact rating less than 5 amperes at voltage notexceeding 250 volts Plugs and sockets for co-axial cables and Connection and contact elements for wires and Printed circuit assemblies for the following goods of heading No. 85.36, namely:- (1) electronic AC switches consisting ofoptically coupled input and output circuits(insulated thyristor AC switches); (2) electronic switches, including temperature protected electronic switches, consisting of atransistor and a logic chip (chip-on-chiptechnology) for a voltage not exceeding 1000volts; (3) electro-mechanical snap-action switches fora current not exceeding 11 amperes, switches ofcontact rating less than 5 amperes at voltage notexceeding 250 volts; (4) plugs and sockets for co-axial cables andprinted circuits; (5) connection and contact elements for wiresand cables; (6) wafer probers (i) proximity cards and tags; (ii) electrical machines with translation ordictionary functions.
Electric conductors, for a voltage not exceeding 80 V, of a kind used for telecommunications Electric conductors, for a voltage exceeding 80 V, but not exceeding 1000 V, fitted withconnectors, of a kind used fortelecommunications All goods other than colour television picture The wireless apparatus, accessories and parts specified in List 24, imported by a licensed Parts, sub-assemblies, SKD kits, CKD kits of Mode-S Monopulse Secondary SurveillanceRadar (MSSR) and spares for maintenance ofsuch equipment, required for the modernisationof airport facilities (1) Mono or Bi polar Membrane Electrolysersand parts thereof including secondary brinepurification components, jumper switches,filtering elements for hydrogen filters and anyother machinery, required for modernisation byusing membrane cell technology, of an existingcaustic soda unit ;(2) Membranes for replacement of worn outmembranes in an industrial plant based onmembrane cell technology Audio cassettes, if recorded with material from books, newspaper or magazines, for the blind Goods imported for being tested in specified test Tricycles designed for use by crippled and Parts of aeroplanes, gliders, helicopters or simulators of aircraft (excluding rubber tyresand tubes for aeroplanes or gliders) (i) for manufacture or servicing of aircraftfalling under heading No. 88.02;(ii) for manufacture of parts of aircraft at (i)above (i) Satellites and pay-loads brought into Indiafor launch by Indian launch vehicles fromIndian soil into Outer Space;(ii) Ground equipment brought for testing of (i)above Barges imported along with ships for the more speedy unloading of imported goods andloading of export goods Capital goods and spares thereof, raw materials, parts, material handling equipment andconsumables, for repairs of ocean-going vessels by a ship repair unit registered with the DirectorGeneral of Shipping, Government of India All goods (excluding vessels and other floating structures as are imported for breaking up) manufacture of goods falling under headingNos. 89.01, 89.02, 89.04, 89.05 (except8905.20) or 89.06, in accordance with theprovisions of section 65 of the Customs Act,1962 (52 of 1962) manufacture of telecommunication gradeoptical fibres or optical fibre cables;(B) Fibre reinforced plastic rods (FRP), for the manufacture of telecommunication grade opticalfibres or optical fibre cables;(C) Goods specified in List 26, for manufacture telecommunication grade optical fibres oroptical fibre cables.
telecommunication grade optical fibre cables Parts and accessories of Liquid crystal devices Printed circuit assemblies for drafting or X-Ray Baggage Inspection Systems and parts Parts and accessories of products of heading No. 90.27, other than for gas or smoke analysis The following goods, imported by an accredited (i) Photographic cameras;(ii) cinematographic cameras; and(iii) lenses, filters, flash light apparatus and exposure meters required for use with theaforesaid cameras The following goods, imported by an accredited journalist:-(i) Personal computers including lap toppersonal computers;(ii) typewriters; and(iii) fax machines.
Medical and surgical instruments, apparatus and appliances including spare parts and accessories Goods specified in List 27 for live-stock Parts (other than primary cells and primary batteries), for the manufacture of hearing aids Linear accelerator with beam energy 15 MeV Hospital Equipment (equipment, apparatus and appliances, including spare parts and accessoriesthereof, but excluding consumable items) foruse in specified hospitals (B) Accessories of the medical equipment at (C) Parts required for the manufacture of the medical equipment at (A) above and spare partsrequired for the maintenance of the medicalequipment at (A) above accessories or spare parts or both of such Parts required for the manufacture, and spare parts required for the maintenance, of medical equipment falling under heading Nos. 90.18 to90.21 and sub-heading Nos. 9022.12, 9022.13,9022.14 or 9022.21 (A) Medical equipment specified in List 29; (B) Parts required for the manufacture of medical equipment at (A) above and spare partsrequired for the maintenance of the medicalequipment at (A) above (A) Medical equipment specified in List 30; (B) Accessories of the medical equipment at (C) Parts required for the manufacture of the medical equipment at (A) above and spare partsrequired for the maintenance of the medicalequipment at (A) above Goods for Tubal Occlusion specified in List 31 The following goods for the manufacture of syringes and needles falling under heading No.
(1) Adhesive epoxy grade falling under sub- (2) Low density polyethylene falling under sub- (3) Polypropylene falling under sub-heading No.
3902.10;(4) Stainless steel strip falling under sub-heading No. 7220.90; (5) Stainless steel capillary tube falling undersub-heading Nos. 7304.90, 7306.40 or 7306.90 handicapped or disabled person for his personal Braille watches and Braille one-day alarm Parts and cases, of Braille watches, for the Parts, for the manufacture of electronic modules completely knocked down packs) of digital,analogue, digi-ana and similar combination typeelectronic wrist watches (watches which aredesigned primarily to show the time of the day,with or without additional features) (i) Synthetic tracks and artificial surfaces of (ii) Equipment required for installation of (i)above The following goods for laying synthetic tracks and artificial surfaces of heading No.95.06,namely :-(1) Asphalt resurfacer;(2) Acrylic resurfacer;(3) Cushion coat;(4) Acrylic colour concentrate; and(5) Acrylic marking paint Works of art created abroad by Indian artists and sculptors, imported on the return of suchartists or sculptors to India Books, being antiques of an age exceeding one Orthopaedic appliances falling under heading No. 90.21, imported by post or air, for personaluse (iii) captive power plants of 5 MW or more; (iv) power generation projects including gas turbine power projects (excluding captive power plants set up by projects engaged in activities other than in power generation); (v) power transmission projects of 66 KV and Goods required for setting up of any Mega Power Project specified in List 33, if such MegaPower Project is- - as certified by an officer not below the rank of a Joint Secretary to theGovernment of India in the Ministry ofPower The following goods, imported by post or air,for personal use, namely: - (A) The life saving drugs or medicines(including diagnostic test kits) specified in List 2 Used bona fide personal and household effects Goods imported through postal parcels, packets and letters, the duty payable on which is notmore than one hundred rupees Archaeological specimens, photographs, plaster casts or antiquities, intended for exhibition forpublic benefit in a museum managed by theArchaeological Survey of India or by a StateGovernment

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