| SL. NO. | NAME AND DESCRIPTION OF UNCONDITIONALLY EXEMPT GOODS (NIL DUTY) | CHAPTER / HEADING / SUB-HEADING NUMBER | AS PER ... |
| (1) |
(2) |
(3) |
(4) |
| 1 | Meat and edible meat offal | 0201.00 | Tariff rate |
| 2 | Fish and crustaceans, molluscs and other acquatic invertebrates. | 0301.00 | Tariff rate |
| 3 | Milk and cream, butter, cheese, other dairy produce except concentrated (condensed milk) | Chapter 4 (except 0401.13) | Tariff rate |
| 4 | Products of animal origin not elsewhere specified | 0501.00 | Tariff rate |
| 5 | Dried vegetables and roots and tubers | Chapter 7 | Tariff rate |
| 6 | Edible fruit and nuts | 0801.00 | Tariff rate |
| 7 | Coffee, Coffee husks and skins | 0901.00 | Tariff rate |
| 8 | Green Tea | 0902.00 | 3/2001-CE., dt. 1-3-2001 |
| 9 | Spices | 09.03 | Tariff rate |
| 10 | Products of the milling industry including flours, groats, etc. | 1101.00 | Tariff rate |
| 11 | Tapioca Starch, maize starch | 1103.00 | 3/2001-CE., dt. 1-3-2001 |
| 12 | Inulin, wheat gluten | 1104.00 | Tariff rate |
| 13 | Lac | Chapter 13 | 3/2001-CE., dt. 1-3-2001 |
| 14 | Compounded asafoetida, commonly known as heeng | 1301.10 | 3/2001-CE., dt. 1-3-2001 |
| 15 | Vegetable plaiting materials | 1401.00 | Tariff rate |
| 16 | Animal fats and oils | 1501.00 | Tariff rate |
| 17 | Fixed vegetable oils | 1502.00 & 1503.00 | Tariff rate |
| 18 | Vegetable fats and oils | 1504.00 | Tariff rate |
| 19 | Khandsari sugar | 1701.20 | Tariff rate |
| 20 | Palmyra sugar | 1702.11 | Tariff rate |
| 21 | Malt extract, food preparations of flour, meal, starch or malt extract for infant use | 1901.11 | Tariff rate |
| 22 | Seviyan (Vermicelli) | 1902.11 | Tariff rate |
| 23 | Tapioca & Sago and substitutes thereof | 1903.10 or 1903.90 |
Tariff rate |
| 24 | Ice cream and non-alcoholic beverages prepared and dispensed by vending machines | Chapter 20, 21 or 22 | 3/2001-CE., dt. 1-3-2001 |
| 25 | Preparations of vegetables, fruit, nuts or other parts of plants | 2001.10 | 3/2001-CE., dt. 1-3-2001 |
| 26 | Roasted chicory and other roasted coffee substitutes | 2101.30 | Tariff rate |
| 27 | Sauces, kechup and the like and preparations therefor | 2103.10 | 3/2001-CE., dt. 1-3-2001 |
| 28 | Soups and broths and preparations thereof | 2104.10 | 3/2001-CE., dt. 1-3-2001 |
| 29 | Prasad or prasadam | 2108.30 | Tariff rate |
| 30 | Sterilised or pasteurised Miltone | 2108.40 | Tariff rate |
| 31 | Sweet Meats, namkeens, bhujia, mixture and similar edible preparations and papad | 2108.99 | 3/2001-CE., dt. 1-3-2001 |
| 32 | Aerated water prepared and dispensed by Vending machines | 2201.20 or 2202.20 |
3/2001-CE., dt. 1-3-2001 |
| 33 | Soya milk drinks | 2202.30 | Tariff rate |
| 34 | Fruit pulp or fruit juice-based drinks | 2202.40 | 3/2001-CE., dt. 1-3-2001 |
| 35 | Bagasse | 2301.00 | Tariff rate |
| 36 | Prepared animal fodder | 2302.00 | Tariff rate |
| 37 | Cigars and cheroots | 2402.00 | Tariff rate |
| 38 | Cigarillos | 2403.31 or 2403.32 | Tariff rate |
| 39 | Salt | 2501.00 | Tariff rate |
| 40 | Asbestos raw including fibre | 2503.00 | Tariff rate |
| 41 | Marble in blocks | 2504.10 | Tariff rate |
| 42 | Lime | 2505.00 | Tariff rate |
| 43 | Coal | 2701.00 | Tariff rate |
| 44 | Lignite | 2702.00 | Tariff rate |
| 45 | Peat | 2703.00 | Tariff rate |
| 46 | Coke | 2704.00 | Tariff rate |
| 47 | Coal gas | 2705.00 | Tariff rate |
| 48 | Tar | 2706.00 | Tariff rate |
| 49 | Crude | 2709.00 | Tariff rate |
| 50 | Natural gas | 2711.21 | 3/2001-CE., dt. 1-3-2001 |
| 51 | Bio Gas, Lean gas obtained from Natural gas. | Chapter 27 | 3/2001-CE., dt. 1-3-2001 |
| 52 | Medicinal grade oxygen | 2804.11 | Tariff rate |
| 53 | Nuclear fuel | 2844.10 or 2845.10 | Tariff rate |
| 54 | Heavy water | 2845.20 | Tariff rate |
| 55 | Compressed air | 2851.30 | Tariff rate |
| 56 | Anaesthetics | Chapters 28, 29 or 30 | 3/2001-CE., dt. 1-3-2001 |
| 57 | Silicon | Chapters 28 or 38 | 3/2001-CE., dt. 1-3-2001 |
| 58 | Steam | Chapter 28 | 3/2001-CE., dt. 1-3-2001 |
| 59 | Bulk drugs, insulin, zidovudine | Chapter 29 | 3/2001-CE., dt. 1-3-2001 |
| 60 | Fertilizers | Chapter 31 | 3/2001-CE., dt. 1-3-2001 |
| 61 | Tooth powder | 33.06 | 3/2001-CE., dt. 1-3-2001 |
| 62 | Agarbathi | 3307.41 | Tariff rate |
| 63 | Kumkum, kajal, sindoor, alta or mahavar | 3307.60 | Tariff rate |
| 64 | Photographic plates & film exposed and developed | 37.05 & 37.06 | Tariff rate |
| 65 | Ready mix concrete | 3824.20 | Rate rate |
| 66 | Plastic canes | 3916.10 | Tariff rate |
| 67 | Lay flat tubing | 39.17 | 3/2001-CE., dt. 1-3-2001 |
| 68 | Nipples for feeding bottles | Chapter 39 or 40 | 3/2001-CE., dt. 1-3-2001 |
| 69 | Natural rubber | 4001.00 | Tariff rate |
| 70 | Surgical rubber gloves | Chapter 40 | 3/2001-CE., dt. 1-3-2001 |
| 71 | Parts and accessories of cycles and cycle rikshaws | Chapters 40, 73, 83, 85 or 95 | 3/2001-CE., dt. 1-3-2001 |
| 72 | Leather | 4101.00 | Tariff rate |
| 73 | Wood wool, wood flour | 4401.00 | Tariff rate |
| 74 | Manufactures of straw, plaiting material, basketware, wickerwork | 4601.00 | Tariff rate |
| 75 | Wood pulp | 4701.00 | Tariff rate |
| 76 | News Print | 48.01 | Tariff rate |
| 77 | Envelopes, letter cards of paper | 4817.00 | Tariff rate |
| 78 | Sanitary towels, tampoons, napkins | 4818.10 | Tariff rate |
| 79 | Paper and paper board labels | 4821.00 | Tariff rate |
| 80 | Braille paper | 4823.10 | Tariff rate |
| 81 | Paper pulp moulded trays | 4823.20 | Tariff rate |
| 82 | Maps, atlasses, globes | 4901.20 | Tariff rate |
| 83 | Silk (except silk yarn containing less than 85% by weight of silk or silk waste) | Chapter 50 (except 5004.19) | Tariff rate |
| 84 | Wool, not carded or combed | 5101.00 | Tariff rate |
| 85 | Fine or coarse animal hair, not carded or combed | 5102.00 | Tariff rate |
| 86 | Waste of wool or fine or coarse animal hair | 5103.00 | Tariff rate |
| 87 | Garnetted stock of wool or of fine or coarse animal hair | 5104.00 | Tariff rate |
| 88 | Cotton, not carded or combed | 5201.00 | Tariff rate |
| 89 | Cotton Yarn waste (including thread waste) | 5202.10 | Tariff rate |
| 90 | Cotton Garnetted stock | 5202.91 | Tariff rate |
| 91 | Cotton carded or combed | 5203.00 | Tariff rate |
| 92 | Flax | 53.01 | Tariff rate |
| 93 | Jute and other textile fibres | 53.03 | Tariff rate |
| 94 | Jute yarn | 53.07 | Tariff rate |
| 95 | Coir yarn | 5308.11 | Tariff rate |
| 96 | Goods of jute | 53.10, 5702.12, 5702.20, 58.01, 58.02 | 3/2001-CE., dt. 1-3-2001 |
| 97 | Jute felt | 56.02 | 3/2001-CE., dt. 1-3-2001 |
| 98 | Metallic Yarn or imitation zari | 56.05 | 3/2001-CE., dt. 1-3-2001 |
| 99 | Narrow woven fabrics of cotton or man made fibres | 5806.31 or 5806.32 | 3/2001-CE., dt. 1-3-2001 |
| 100 | Unprocessed knitted or crochetted fabrics | 6001.12,6001.92 6001.22,6002.43 6002.93 | 3/2001-CE., dt. 1-3-2001 |
| 101 | Articles of Apparel, Clothing accessories | 6101.00, 6102.00 | Tariff rate |
| 102 | Articles of Apparels & Clothing accessories (not knitted) | 6201.00, 6202.00 | Tariff rate |
| 103 | Indian National Flag | 6307.10 | Tariff rate |
| 104 | Jute blankets | 6301.90 | 3/2001-CE., dt. 1-3-2001 |
| 105 | Umbrellas, walking-sticks | Chapter 66 | Tariff rate |
| 106 | Sand lime bricks | Chapter 68 or 69 | 3/2001-CE., dt. 1-3-2001 |
| 107 | Roofing tiles | Chapter 69 | 3/2001-CE., dt. 1-3-2001 |
| 108 | Laboratory glassware | 7012.10 | Tariff rate |
| 109 | Diamonds | 7101.10 | Tariff rate |
| 110 | Piezo-electric quartz | 7101.20 | Tariff rate |
| 111 | Silver | 7101.31 | Tariff rate |
| 112 | Articles of gold, silver, platinum, palladium, rhodium, iridium, osmium, ruthenium | Chapter 71 | 3/2001-CE., dt. 1-3-2001 |
| 113 | Ornaments made of gold or silver | Chapter 71 | 3/2001-CE., dt. 1-3-2001 |
| 114 | Sewing needles | 7319.10 | Tariff rate |
| 115 | Mathematical boxes & colour boxes | 73.10 or 73.26 | 3/2001-CE., dt. 1-3-2001 |
| 116 | Kerosene Stove & burners | 73.21 or 74.17 | 3/2001-CE., dt. 1-3-2001 |
| 117 | Table, kitchen or other household articles except pressure cookers | 73.23 or 76.15 | 3/2001-CE., dt. 1-3-2001 |
| 118 | Pencil sharpners and blades | Chapter 82 | 3/2001-CE., dt. 1-3-2001 |
| 119 | Knives | 82.11 or 82.14 | 3/2001-CE., dt. 1-3-2001 |
| 120 | Spoons, forks, ladles, sugar tongues and similar kitchen or tableware | 8215.00 | Tariff rate |
| 121 | Bicycle pumps | 8414.10 | Tariff rate |
| 122 | Hand pumps | 8414.20 | Tariff rate |
| 123 | P.D.Pump | 8413.11 or 8413.13 | Tariff rate |
| 124 | Submersible Pumps | 8413.13 | Tariff rate |
| 125 | Drip Irrigation system-mechanical appliances of a kind used in agriculture or horticulture | 8424.10 | Tariff rate |
| 126 | Parts of Drip Irrigation System | 8424.91 | Tariff rate |
| 127 | Corn Grinding Mill | 8437.00 | Tariff rate |
| 128 | Sewing machines (hand operated) | 8452.11 | Tariff rate |
| 129 | Sewing machines without inbuilt motors | 8452.19 | 3/2001-CE., dt. 1-3-2001 |
| 130 | Sewing machine needles | 8452.20 | Tariff rate |
| 131 | Braile Typewriters | 8469.10 | Tariff rate |
| 132 | Bicycle valves | 8481.20 | Tariff rate |
| 133 | Rail Locomotives, wagons, etc. | 86.01 to 86.06 | 3/2001-CE., dt. 1-3-2001 |
| 134 | Bicycles | 8712.00 | Tariff rate |
| 135 | Invalid carriages | 8713.00 | Tariff rate |
| 136 | Aircraft, spacecraft and parts | Chapter 88 | Tariff rate |
| 137 | Ships, boats, etc. | 89.01 to 89.06 | Tariff rate |
| 138 | Spectacle lenses, contact lenses | 9001.10 | Tariff rate |
| 139 | Spectacles other than sunglasses for correcting vision | 9004.90 | 3/2001-CE., dt. 1-3-2001 |
| 140 | Drawing and Mathematical instruments | 9017.10 | Tariff rate |
| 141 | Mechano-therapy appliances, massage apparatus, artificial respiration apparatus | 9020.00 | Tariff rate |
| 142 | Artificial limbs | 9021.10 | Tariff rate |
| 143 | Kits manufactured by Hindustan Anti-biotics Ltd., Pimpri for testing narcotic drugs | 9027.00 | 3/2001-CE., dt. 1-3-2001 |
| 144 | Braille watches | 9101.10 or 9102.10 | Tariff rate |
| 145 | Military weapons other than revolvers, pistols & certain other weapons | 9301.00 | Tariff rate |
| 146 | Kerosene lanterns, hurricane lanterns | 9405.00 | Tariff rate |
| 147 | Wheeled toys for children | 9501.00 | Tariff rate |
| 148 | Dolls & Toys | 95.02 & 95.03 | Tariff rate |
| 149 | Playing cards | 9504.10 | Tariff rate |
| 150 | Sports Goods other than equipment for general physical exercises | Chapter 95 | 3/2001-CE., dt. 1-3-2001 |
| 151 | Brooms, brushes, non-motorised flour sweepers, mops & feather dusters, etc. (Tooth brush not included) | 9603.00 | 3/2001-CE., dt. 1-3-2001 |
| 152 | Buttons and button blanks | 9606.10 | Tariff rate |
| 153 | Pens of value not exceeding Rs.100/- per piece | 9608.00 | 3/2001-CE., dt. 1-3-2001 |
| 154 | Pencils | 9608.00 | 3/2001-CE., dt. 1-3-2001 |
| 155 | Slates and boards | 9610.00 | Tariff rate |
| 156 | Combs, hair slides, hair pins, etc. | 9615.00 | Tariff rate |
| 157 | Cement bonded particle board, jute particle board, rice husk board, glass fibre reinforced gypsum board, sisal-fibre boards, bagasse board | Any Chapter | 3/2001-CE., dt. 1-3-2001 |
| 158 | Certain non-conventional energy devices | Any Chapter | 3/2001-CE., dt. 1-3-2001 |
| 159 | Certain medical equipment | Any Chapter | 3/2001-CE., dt. 1-3-2001 |
 |