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