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Thanks. Was going through the site and came across chapter 84 section 71 that also looked relevant and suggests the duty should be 0.

I know someone who imported L3+ in july end had to pay approx 60+ K to DHL that included 40+ custom duty , 10K penalty and 5K fine (the penalty and fine were for slight mismatch of total value of miner that bitmain quoted on the box to the value in invoice and for using dummy IEC as he was importing as an individual - Delhi customs) and 5k handling fee to DHL.

Yes chapter 84 is the one. I skipped it because it read nuclear reactors lol. Anyway. Even if the duty is 0 you'll have to pay 18% IGST. I'm currently trying to get an IEC just in case.

how you get IEC ?

My dad's tax advisor is helping me with that.

let me know how you doing that, but yes there is 0% import on miners. before GST i paid like 28%

Did you have an IEC or you used dummy IEC?

IEC is not needed for personal Import, be ready to shell out 35 to 40% duty as that is how much they are charging in delhi tthese days no matter what HSN code u mentioned, it looks like they charge as per their whim and not according to table.

Read the thread mentioned by Guvn0r.
It's ridiculous! There is no BCD. So, total duty should either be 18% or 28% I don't understand what they charge 35-40% for! Icegate should be scrapped in such a case.
They have a website stating one thing and their officers charge something else.
Just checked,
Antidump, Safeguard and Tarrif (CVD) Duties are not applicable on miners. So I don't really understand why they charge so much!

is getting even worse as now customs are not clearing miners easily,
https://bitcointalk.org/index.php?topic=1864920.msg21663490#msg21663490

bad days, better to pay more duty than seizure by customs.

I hope some one will hire a lawyer and sue their ass.

Where does he live though? delhi customs seem to be the most troubling.
I read his other post and could figure out he was from Banglore. The officers are either afraid or they want bribe. Hopefully, my state would be different. I'll keep this thread updated. My shipping date is 10-20 Oct. And it's via DHL.