Professional Documents
Culture Documents
Tariff Guide 2005
Tariff Guide 2005
CUSTOMS
IMPORTS
TARIFF
GUIDE 2005
W.E.F 01.04.2005
CONTENTS
SHORTCUT TO CHAPTERS
Produced by
POLICY PLANNING AND RESEARCH DIVISION
SRI LANKA CUSTOMS
COLOMBO
TEL: 2342501 FAX: 2446361
This is only a guide, which has no legal validity. For legal authority,refernce is
invited to the variouse Gazette Notifications published from time to time by thr
relevant Government Departments.
Note: Unauthorised duplication of this CD is an offence under the provisions of the
Intellectual Property Act No.36 of 2003.
CONTENTS
HOME PAGE
1.
INTRODUCTION
2.
3.
4.
5.
6.
HS - CHAPTERS 1-97
7.
8.
9.
10.
11.
SURCHARGE
12.
VAT
13.
EDB CESS
14.
EXCISE DUTY
15.
PAL
16.
17.
LIST OF CONCESSIONS
18.
19.
LIST OF EXEMPTIONS
ITEMS SUBJECT TO IMPORT CONTROL LICENCE
20.
ITEMS SUBJECT TO SLSI (Sri Lanka Standard Institution)
REGULATIONS
21.
22.
23.
UP
INTRODUCTION
BACK
We are happy to present the Import Tariff Guide in electronic format for the
second time in succession. In fact the Import Tariff Guide 2004 was an instant
success.
In this Tariff Guide we have incorporated all changes made to the existing levies of
Customs Duty , Surcharge, VAT, Cess, Excise and PAL up to 01 March 2005 and
included the Social Responsibility Levy [SRL] which was introduced in 2005
Budget.Further we have updated all the other existing informative data with latest
amendments.
In addition we have added following new features in this issue of Import Tariff
Guide 2005.
1. All levies (Customs Duty, Surcharge, VAT, Excise, Cess, PAL & SRL) in
single line.
2. Automatic calculation of the Effective Rate of all levies.
3. Compilation of VAT exemptions
4. Compilation of Excise Duty Exemptions
We hope the automatic formula for the calculation of the Effective Rate would be a
very handy tool where one can input the rates of levies and obtain the total
effective rate of a particular item. This will be very helpful to get an idea of the
total duty payable.
We thank the Director General of Customs Mr. Sarath Jayathilake for his blessings
and support given to us on embarking this project. We also thank the Deputy
Director of Customs [Policy Planning & Research] Mr. P.W.Amaradiwakara for
guidance given through out this exercise and all the fellow staff of the Policy
Planning & Research Division, without whose corporation this project would not
have been a reality. Our special thanks go out to Mr. L.G.A.Sathath of Policy
Planning & Research Division who helped in numerous ways in this production.Our
gratitude is also extended to Mr.A.K.Seneviratne of Department of Fiscal Policy,
Ministry of Finance for providing the necessary technical assistance.
Project Team
Gamini Warshapperuma
W.K.Randeniya
Fax: 2484846 [- do -]
BACK
Following duties and fiscal levies are collected at the time of importation by the Sri
Lanka Customs.
1.
2.
3.
4.
5.
6.
7.
In this guide, rates for Customs Duty, VAT, Excise and Cess are given against the
each HS Commodity code while the rates for Surcharge, PAL and Social
Reponsibility Levy are given separately. [Please refer to item nos. 11, 12, and 13
of the Contents].
For the items falling under the Lists of Exemptions and Concessions it should be
noted that only the Customs Duty component will be exempted or concessionary
granted.
Abbreviations used
V
D
S
C
T
E
P
L
RE
RT
=
=
=
=
=
=
=
=
=
=
SURCHARGE (S) =
Rate of Surcharge
[V+5%V+D+S+C+P+E] x RT
Formula 2 =
CESS
Formula 1 =
[V+5%V+D+S+C+P+T] x RE
Formula 2 =
*Applicable only where the items with Customs Duty equal or more than
45% of the CIF/Value for Duty
V x Rate of PAL
BACK
2.
Input the rate of levy into the relavant cage and click.
HS No.
Description
28%
10%
10%
VAT
Cess
PAL
SRL
Effective rate
84.29%
BACK
Algeria
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
Argentina
Bangladesh
Benin
Bolivia
Brazil
Cameroon
Chile
Cuba
Democratic Peoples Republic of Korea
Ecuador
Egypt
Ghana
Guinea
Guyana
India
Indonesia
Iran (Islamic Republic of)
Iraq
Libyan Arab Jamahiriya
Malaysia
Mexico
Mozambique
Nicaragua
Nigeria
Pakistan
Peru
Philippines
Republic of Korea
Romania
Singapore
Sri Lanka
Sudan
Thailand
Trinidad and Tobago
Tunisia
United Republic of Tanzania
Vietnam
Yugoslavia
Zimbabwe
BANGKOK AGREEMENT
1.
2.
3.
4.
5.
Bangladesh
India
Lao Peoples Democratic Republic
Republic of Korea
Peoples Republic of China
6. Sri Lanka
SAARC SOUTH ASIAN ASSOCIATION FOR REGIONAL COOPERATION
1.
2.
3.
4.
5.
6.
7.
Bangladesh
Bhutan
India
Nepal
Pakistan
Republic of Maldives
Sri Lanka
Bangladesh
Bhutan
India
Nepal
Pakistan
Republic of Maldives
Sri Lanka
Bangladesh
Bhutan
Nepal
Republic of Maldives
BACK
Schedule A, being the "Table of Duties" (including the list of concessions and
the list of exemptions ), is comprised of a nomenclature of commodities, or
(i)
(ii)
3.
For determination of the duty rate or rates applicable for any goods, wares
or merchandise, hereinafter referred to as commodities, the same shall be
classified in the said nomenclature.
4.
5.
6.
7.
(ii)
National Sub-divisions are comparable only with the other Subdivisions created under the same six digit code.
(iii)
INDICATORS
*
(+)
(B)
(S)
BACK
For imports from India under Indo Sri Lanka Free Trade Agreement
only.
Ex
Exempted
Alternating Current
American Society for Testing Materials
becquerel
degree(s) Celsius
cubic centimetre(s)
centigram(s)
centimetre(s)
square centimetre(s)
cubic centimetre(s)
centinewton(s)
direct current
gram(s)
hertz
infra-red
kilocalorie(s)
kilogram(s)
kilogram force
kilonewton(s)
kilopascal(s)
kilovolt(s)
kilovolt(s) - ampere(s)
BACK
kvar
kW
l
m
mm2
Ci
mm
mN
MPa
N
No.
opt
UV
V
vol.
W
%
xo
BACK
CHAPTERS 1-97
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
[] TOP
Live animals.
Meat and edible meat offal.
Fish and crustaceans, molluscs and other aquatic invertebrates.
Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere
specified or included.
Products of animal origin, not elsewhere specified or included.
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.
Edible vegetables and certain roots and tubers.
Edible fruit and nuts; peel of citrus fruit or melons.
Coffee, tea, mate and spices.
Cereals.
Products of the milling industry; malt; starches; inulin; wheat gluten.
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or
medicinal plants; straw and fodder.
Lac; gums, resins and other vegetable saps and extracts.
Vegetable plaiting materials; vegetable products not elsewhere specified or included.
Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal
or vegetable waxes.
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates.
Sugars and sugar confectionery.
Cocoa and cocoa preparations.
Preparations of cereals, flour, starch or milk; pastrycooks' products.
Preparations of vegetables, fruit, nuts or other parts of plants.
Miscellaneous edible preparations.
Beverages, spirits and vinegar.
Residues and waste from the food industries; prepared animal fodder.
Tobacco and manufactured tobacco substitutes.
Salt; sulphur; earths and stone; plastering materials, lime and cement.
Ores, slag and ash.
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral
waxes.
Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth
metals, of radioactive elements or of isotopes.
Organic chemicals.
Pharmaceutical products.
Fertilisers.
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other
colouring matter; paints and varnishes; putty and other mastics; inks.
Essential oils and resinoids; perfumery, cosmetic or toilet preparations.
Soap, organic surface-active agents, washing preparations, lubricating preparations,
artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar
articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster.
Albuminoidal substances; modified starches; glues; enzymes.
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible
preparations.
Photographic or cinematographic goods.
Miscellaneous chemical products.
Plastics and articles thereof.
Rubber and articles thereof.
Raw hides and skins (other than furskins) and leather.
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
Articles of leather; saddlery and harness; travel goods, handbags and similar containers;
articles of animal gut (other than silk-worm gut).
Furskins and artificial fur; manufactures thereof.
Wood and articles of wood; wood charcoal.
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad
with precious metal and articles thereof; imitation jewellery; coin.
Iron and steel.
Articles of iron or steel.
Copper and articles thereof.
Nickel and articles thereof.
Aluminium and articles thereof.
(Reserved for possible future use in the Harmonized System)
Lead and articles thereof.
Zinc and articles thereof.
Tin and articles thereof.
Other base metals; cermets; articles thereof.
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.
Miscellaneous articles of base metal.
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.
Electrical machinery and equipment and parts thereof; sound recorders and reproducers,
television image and sound recorders and reproducers, and parts and accessories of such
articles.
86
87
88
89
90
91
92
93
94
95
96
97
Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track
fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic
signalling equipment of all kinds.
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.
Aircraft, spacecraft, and parts thereof.
Ships, boats and floating structures.
SECTIONS I XXI
BACK
SECTION 1
LIVE ANIMALS; ANIMAL PRODUCTS
1
2
3
4
5
Section notes.
Live animals.
Meat and edible meat offal.
Fish and crustaceans, molluscs and other aquatic invertebrates.
Dairy produce; birds' eggs; natural honey; edible products of animal origin,
not elsewhere specified or included.
Products of animal origin not elsewhere specified or included.
SECTION II
VEGETABLE PRODUCTS
Section notes.
6
7
8
9
10
11
12
13
14
Live trees and other plants; bulbs, roots and the like; cut flowers and
ornamental foliage.
Edible vegetables and certain roots and tubers.
Edible fruit and nuts; peel of citrus fruit or melons.
Coffee, tea, mate and spices.
Cereals.
Products of the milling industry; malt; starches; inulin; wheat gluten.
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit;
industrial or medicinal plants; straw and fodder.
Lac; gums, resins and other vegetable saps and extracts.
Vegetable plaiting materials; vegetable products not elsewhere specified or
included.
SECTION III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE
PRODUCTS; PREPARED EDIBLE FATS;
ANIMAL OR VEGETABLE WAXES
15
Animal or vegetable fats and oils and their cleavage products; prepared
edible fats; animal or vegetable waxes.
SECTION IV
PREPARED FOODSTUFFS;
BEVERAGES, SPIRITS AND VINEGAR; TOBACCO
AND MANUFACTURED TOBACCO SUBSTITUTES
Section notes.
16
17
18
19
20
21
22
23
24
25
26
27
Salt; sulphur; earths and stone; plastering materials, lime and cement.
Ores, slag and ash.
Mineral fuels, mineral oils and products of their distillation; bituminous
substances; mineral waxes.
SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
28
29
30
31
32
33
34
Section notes.
Inorganic chemicals; organic or inorganic compounds of precious metals, of
rare-earth metals, of radioactive elements or of isotopes.
Organic chemicals.
Pharmaceutical products.
Fertilisers.
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments
and other colouring matter; paints and varnishes; putty and other mastics;
inks.
Essential oils and resinoids; perfumery, cosmetic or toilet preparations.
Soap, organic surface-active agents, washing preparations, lubricating
preparations, artificial waxes, prepared waxes, polishing or scouring
35
36
37
38
SECTION VII
PLASTICS AND ARTICLES THEREOF;
RUBBER AND ARTICLES THEREOF
39
40
Section notes.
Plastics and articles thereof.
Rubber and articles thereof.
SECTION VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES
THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS,
HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT
(OTHER THAN SILK-WORM GUT)
41
42
43
SECTION IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL;
CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW,
OF ESPARTO OR OF OTHER PLAITING MATERIALS;
BASKETWARE AND WICKERWORK
44
45
46
SECTION X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL;
RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD;
PAPER AND PAPERBOARD AND ARTICLES THEREOF
47
48
49
SECTION XI
TEXTILES AND TEXTILE ARTICLES
50
51
52
53
54
55
56
57
58
59
60
61
62
63
Section notes.
Silk.
Wool, fine or coarse animal hair; horsehair yarn and woven fabric.
Cotton.
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.
Man-made filaments.
Man-made staple fibres.
Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and
cables and articles thereof.
Carpets and other textile floor coverings.
Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings;
embroidery.
Impregnated, coated, covered or laminated textile fabrics; textile articles of
a kind suitable for industrial use.
Knitted or crocheted fabrics.
Articles of apparel and clothing accessories knitted or crocheted.
Articles of apparel and clothing accessories not knitted or crocheted.
Other made up textile articles; sets; worn clothing and worn textile articles;
rags.
SECTION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS,
WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND
PARTS THEREOF; PREPARED FEATHERS AND ARITCLES MADE
THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
Section notes.
Iron and steel.
Articles of iron or steel.
Copper and articles thereof.
Nickel and articles thereof.
Aluminium and articles thereof.
(Reserved for possible future use in the Harmonized System)
Lead and articles thereof.
Zinc and articles thereof.
Tin and articles thereof.
Other base metals; cermets; articles thereof.
82
83
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of
base metal.
Miscellaneous articles of base metal.
SECTION XVI
MACHINERY AND MECHANICAL APPLIANCES;
ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND
REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND
REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
84
85
Section Notes
Nuclear reactors, boilers, machinery and mechanical appliances; parts
thereof.
Electrical machinery and equipment and parts thereof; sound recorders and
reproducers, television image and sound recorders and reproducers, and
parts and accessories of such articles.
SECTION XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED
TRANSPORT EQUIPMENT
86
87
88
89
Section notes.
Railway or tramway locomotives, rolling-stock and parts thereof; railway or
tramway track fixtures and fittings and parts thereof; mechanical (including
electro-mechanical) traffic signalling equipment of all kinds.
Vehicles other than railway or tramway rolling-stock, and parts and
accessories thereof.
Aircraft, spacecraft, and parts thereof.
Ships, boats and floating structures.
SECTION XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,
CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS
AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS;
PARTS AND ACCESSORIES THEREOF
90
91
92
SECTION XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
93
94
95
96
97
VAT
BACK
Applicable VAT rates [5%, 15%, and 18%] are shown in the Imports Tariff above.
Direct items on which VAT is exempted are also shown in the Imports Tariff. Other
VAT exemptions are as follows;
Import of
(i)
(ii)
(iii)
any article entitled to duty free clearance under the Passenger's Baggage
(Exemptions) Regulations made under section 107 of the Customs
Ordinance or any article cleared duty free on a re-importation certificate
as provided for in Schedule A of the Customs Ordinance, or any article
cleared ex-bond for use
as ship stores ;
(iv)
(v)
(b)
with the Board of Investment of Sri Lanka under section 17 of the Board of
Investment of Sri Lanka Law No. 4 of 1978 , which goods are prescribed as
a project related article,to be utilized in the project specified in the
agreement,
during (i)
(ii)
goods by any person who has entered into an agreement with the Board of
Investment of Sri Lanka under section 17 of the Board of Investment of Sri
Lanka Law No. 4 of 1978, which is prescribed as a project related article, to
be
utilized in the project specified in the agreement, which project one
competed will be solely in the business of making exempt supplies ,(a)
(b)
whichever is earlier, other than any article in the negative list published by
the Secretary to the Treasury for the purposes of this paragraph;
(vii) personal items and samples in relation to business worth not more than ten
thousand rupees through parcel post or courier ;
(viii) a motor vehicle by a disabled person specially designed for use by disabled
persons approved by the Minister, on his being satisfied that such vehicle
is for use specifically by such person ;
(ix)
any capital items required for the purpose of providing training by any
institution providing vocational training or practical training approved by
the Minister in charge of the subject of Tertiary
Education and Training
in consultation with the Minister where the Government has provided funds
or other assistance to such institution and the surplus funds of such
institution are re-invested as to the maintenance or improvement of such
institution;
(x)
goods for duty free shops for the payment in foreign currency.
(xi)
(xii) samples of garments for business purposes by garment buying office in Sri
Lanka registered with the Textile Quota Board so long as such items is not
sold;";
EXCISE DUTY
BACK
Excise duty is imposed in terms of section 3 of the Excise (Special Provisions) Act
No.13 of 1989. Please refer the Imports Tariff above for the rates specified.
Excise Duty is exempted as follows;
1. Articles of every description imported or cleared from Customs bond for the
official use of the President.
2. Articles of every description purchased or procured from a Customs Duty
Free Shop.
3. Motor vehicles imported;
i.
ii.
iii.
iv.
v.
vi.
SURCHARGE
BACK
Surcharge of 10% on Customs duty is payable on all items except the items
classifiable within following HS Codes.
0402.21
0402.29
---
0402.91
-0402.99.09 - -
(2)
(3)
(4)
(5)
(6)
(7)
Seeds of Corriander
Seeds of Cumin
Seeds of fennel; juniper berries
(8)
1001.10
1001.90.01 ---(9)
Durum Wheat
Wheat grain
1006.40
(14) Paper and paper board of following Sub-Division and Sub- Hadings:
4802.54.09 ---4802.55
--
Other
Weighing 40g/m2 or more but not more than 150g/m2 in
rolls
4802.56
--
4802.57
--
BACK
BACK
Social Responsibility Levy of 0.25% of Customs Duty, Surchage and Excise duty
is payable on all items imported.
EDB CESS
BACK
Cess on Imports
1. On imports dutiable at an advalorem import duty of 45% and over, the rate
shall be 10% of the rate of import duty applicable.
2. On imports dutiable at an advalorem rate and a specific rate of import duty
and where the advalorem rate of import duty is 45% and over or where the
specific rate of import duty incidence is 45% and over, the rate shall be
10% of the rate of import duty or the duty incidence, whichever is higher as
the case may be.
3. On imports dutiable only on a specific rate of import duty and where the
specific rate of import duty incidence is 45% and over, the rate shall be
10% of the duty incidence.
BACK
The titles of Sections, Chapters and sub-Chapters are provided for ease of
reference only; for legal purposes, classification shall be determined
according to the terms of the headings and any relative Section or Chapter
Notes and, provided such headings or Notes do not otherwise require,
according to the following provisions:
2.
(a)
Any reference in a heading to an article shall be taken to include
a reference to that article incomplete
or unfinished, provided that,
3.
When by application of Rule 2 (b) or for any other reason, goods are, prima
facie, classifiable under two or more headings, classification shall be effected
as follows:
(a)
(b)
(c)
4.
Goods which cannot be classified in accordance with the above Rules shall
be classified under the heading appropriate to the goods to which they are
most akin.
5.
sold therewith. This Rule does not, however, apply to containers which
give the whole its essential character;
(b)
6.
BACK
01
Column II
Chapter
HS
Hdg.
Heading text
Live animals
01.02
Column III
HS Code
0102.10
Description
-
01.03
01.04
01.06
02
Meat and
edible meat
offal
02.01
Live Swine
0103.10
0103.91
--
0103.92
--
Weighing 50 kg or more
0104.10.01
----
0104.10.09
----
Other
0104.20.01
----
0104.20.09
----
Other
0106.11
--
Primates
0106.12
--
0106.19.09
----
Other
0106.20.01
----
0106.31.01
----
0106.32.01
----
0106.39.01
----
0106.90.01
----
0201.10
02.02
02.04
02.06
02.08
0201.20
0201.30
Boneless
0202.10
0202.20
0202.30
Boneless
0204.10
0204.21
--
0204.22
--
0204.23
--
Boneless
0204.30
0204.41
--
0204.42
--
0204.43
--
Boneless
0204.50
Meat of goats
0206.10
0206.21
--
Tongues
0206.22
--
Livers
frozen
0206.29
--
Other
0206.30
0206.41
--
Livers
0206.49
--
Other
0206.80
0206.90
Other, frozen
0208.30
Of Primates
0208.40
02.10
05
Products of
animal origin,
not elsewhere
specified or
included
05.04
0208.50
0208.90
Other
0210.20
0210.91
--
Of primates
0210.92
--
0210.93
0210.99
Other
0504.00
05.06
0506.10
'0506.90
05.10
Ambergris, castoreum,
civet and
musk; cantharides; bile,
whether
Animal products not
elsewhere
specified ro included; dead
animals of Chapter 1 or 3,
unfit for human
consumption
Coconuts, Brazil nuts and
cashew nuts, fresh or
dried, whether or not
shelled or peeled
0510.00.01
----
Ambergris
0510.00.09
----
Other
0511.10
Bovine semen
0511.99
--
Other
0801.31
--
In shell
05.11
08
08.01
10
Cereals
10.05
Maize (corn)
1005.10
Seed
10.06
Rice
1006.10
Animal or
vegetable fats
and oils and
their cleavage
15.02
15.03
1502.00.01
1502.00.09
-----
Tallow
products ;
prepared edible
fats; animals or
vegetable
waxes
15.03
1503.00
Preparations of
meat, of fish or
of crustaceans,
molluscs or
other aquatic
16.01
1601.00
invertebrates
16.02
Other prepared or
preserved meat, meat offal
or blood
1602.10
1602.20
Homogenised preparations
of any animal
1602.39
--
Other
1602.49
--
1602.50
Of bovine animals
1602.90
15
16
17
21
Of liver
16.03
1603.00
Sugars and
sugar
confectionery
17.03
1703.10
Cane molasses
1703.90
Other
Miscellaneous
edible
21.04
2104.10
2104.20
2207.10
preparations
22
Other
Beverages,
spirits and
vinegar
22.07
alcohol
23
25
26
Residues and
waste from the
food industries;
prepared
animal fodder
---
2207.20.09
---
Other
23.01
2301.10
23.09
2309.10
animal feeding
2309.90.09
---
Other
Salt; sulphur;
earths and
stone;
plastering
materials, line
and cement
25.24
Asbestos :
2524.00.01
---
Blue asbestos
25.30
2530.90.01
---
26.12
2612.10
2612.20
2710.11.01
-------------
Aviation spirit
ash
27
2207.20.01
Mineral fuels,
27.10
2710.11.02
2710.11.03
2710.11.04
2710.11.09
2710.19.01
2710.19.02
-------------
Lubricants
2710.91
------
2710.99
--
Other
2711.11
--
Natural gas
2711.12
--
Propane
2711.13
--
Butanes
2710.19.03
2710.19.05
2710.19.06
2710.19.07
2710.19.08
2710.19.09
fuel
2710.19.04
27.11
Petrol
Other
Containing polychlorinated biphenyls (PCBs)
polychlorinated terphenyls (PCTs) or
polybrominated biphenyls (PBBs)
2711.14
--
2711.19.01
2710.91
------
2710.99
--
Other
2711.11
--
Natural gas
2711.12
--
Propane
2711.13
--
Butanes
2711.14
2711.19.01
2711.21
-------
2711.29
--
Other
2711.19.09
27.11
2711.19.09
28
Inorganic
Other
Natural gas
27.13
2713.20
Petroleum bitumen
28.04
2804.70
Phosphorus
2804.80
Arsenic
28.25
Hydrazine and
hydroxylamine and their
inorganic salts; other
inorganic bases; other
metal oxides, hydroxides
and peroxides
2825.10
28.29
Chlorates and
perchlorates;
bromates and
perbromates; iodates
and periodates
2829.11
--
Of sodium
2829.19
--
Other
2829.90
Other
Nitrites ; nitrates
2834.10
Nitrites
2834.21
--
Of potassium
2834.29.09
---
Other
chemicals; organic or
inorganic
compounds of
precious
metals, of rareearth metals, of
radioactive
elements or of
isotopes
Other
- G 001242
28.34
28.38
2838.00
28.43
2843.30
Gold compounds
28.44
Radioactive chemical
elements and radioactive
isotopes (including the
fissible or fertile chemical
elements and isotopes)
and their compounds;
mixtures and residues
2844.10
containing
these products
28.45
28.50
29
Organic
chemicals
29.03
2844.20
2844.30
2844.40
2844.50
2845.10
2845.90
Other
2903.14
--
Carbon tetrachloride
hydrocarbons
2903.19.01
---
1, 1, 1-Trichloroethane (methylchloroform)
2903.30.01
2903.41
----
2903.42
--
Dichlorodifluoromethane
2903.43
--
Trichlorotrifluoroethane
2903.44
--
Dichlorotetrafluoroethane and
chloropentafluoroethane
2903.45.01
-------------------
Chlorotrifluoromethane
2850.00
2903.45.02
2903.45.03
2903.45.04
2903.45.05
2903.45.06
2903.45.07
2903.45.08
2903.45.09
Trichlorofluoromethane
Pentachlorofluoroethane
Tetrachlorodifluoroethanes
Heptachlorofluoropropanes
Hexachlorodifluoropropanes
Pentachlorotrifluoropropanes
Tetrachlorotetrafluoropropanes
Trichloropentafluropropanes
Dichlorohexafluoropropanes
2903.45.10
Chloroheptafluoropropanes
2903.46
------
2903.47
--
2903.49.01
---------------
Chlorodifluoromethane
2903.49.08
---
2903.49.09
-----
Other
2903.45.19
2903.49.02
2903.49.03
2903.49.04
2903.49.05
2903.49.06
2903.49.07
Other
Bromochlorodifluoromethane,
bromotrifluoromethane and
dibromotetrafluoroethanes
Dichlorotrifluoroethanes
Chlorotetrafluoroethanes
Dichlorofluoroethanes
Chlorodifluoroethanes
Dichloropentafluoropropanes
Other derivatives of methane, ethane or
propane halogenated only with fluorine and
chlorine
29.04
Sulphonated, nitrated or
nitrosated derivatives of
hydrocarbons, whether or
not halogenated.
2904.20.01
29.05
2905.11
--
halogenated,
sulphonatede, nitrated
or nitrosated derivatives
2905.51
--
Ethchlorvynol (INN)
2905.59
--
Other
29.08
Halogenated, sulphonated,
nitrated or nitrosated
derivatives of phenols or
phenol-alcohols.
2908.90.01
---
Nitrated derivatives
29.09
Ethers, ether-alcohols,
2909.19.01
Nitrated derivatives
2909.20.01
2909.43.01
----------------------
Methanal (formaldehyde)
2909.30.01
2909.41.01
2909.42.01
2909.44.01
2909.49.01
2909.50.01
2909.60.01
29.12
2912.11
Nitrated derivatives
Nitrated derivatives
Nitrated derivatives
Nitrated derivatives
Nitrated derivatives
Nitrated derivatives
Nitrated derivatives
Nitrated derivatives
Nitrated derivatives
29.20
2920.10.01
---
29.21
Amine-function
compounds.
2921.41
--
2921.42
--
2921.43
--
2921.44
--
2921.45
--
2921.46
--
2921.49
--
Other
2924.11
--
Meprobarmate (INN)
2924.19
--
Other
2924.21
--
2924.23.02
---
2924.24
--
Ethinamate (INN)
2924.29
--
Other
29.24
Carboxyamide-function
compounds ; amide-function
compounds of carbonic acid
29.25
Carboxyimide-function
compounds (including
saccharin and its salts) and
imine-function compounds.
2925.20
29.29
2929.10
Isocyanates
2929.90
Other
29.30
Organo-sulphur
compounds
2930.90.01
---
Malathion
29.33
Heterocyclic compounds
with
nitrogen hetero-atom(s)
only.
2933.21
--
2933.52
--
2933.53
--
2933.54
--
2933.69
--
Other
3001.10
3001.20
30
Pharmaceutical
products
30.01
organs or of their
30.02
30.03
30.04
3001.90
Other
3002.10
3002.20
3002.30
3002.90
Other
3003.20
3003.31
--
Containing insulin
3003.39
--
Other
3003.40
3003.90
Other
3004.10
3004.20
3004.31
--
Containing insulin
3004.32
--
3004.39
--
Medicaments (xcluding
goods of heading 30.02,
30.05, or 30.06)consisting
to or more constituents
which have been mixed
together for theraputic or
prophylatic uses, not put
up inmeasured doses or in
forms or packings for retail
sale
Medicaments (excluding
goods of heading 30.02,
30.05 or 30.06) consisting
of mixed or unmixed
products for therapeutic or
prophylactic uses, put up in
measured doses (including
those in the
formsoftransdermal
administration systems) or
in forms or packings for
retail sale
30.06
31
Fertilisers
31.01
35
Albuminoidal
substances;
modified
starches; glues;
enzymes.
36
38
Pharmaceutical goods
specified in Note 4 to this
Chapter.
3004.40
3004.50
3004.90
Other
3006.10
3006.20
Blood-grouping reagents
3006.30
3006.80
Waste pharmceuticals
3101.00
35.03
Animal or vegetable
fertilisers, whether or not
mixed together or
chemically treated;
fertilisers produced by the
mixing or chemical
treatment of animal or
vegetables products.
Gelatin (including gelatin in
rectangular (including
square) sheets, whether or
not surface-worked or
coloured) and gelatin
derivatives; isinglass; other
glues of animal origin,
excluding casein glues of
heading 35.01.
3503.00
Explosives;
pyrotechnic
36.01
Propellent powders.
3601.00
Propellent powders
products;
matches;
pyrophoric
alloys; certain
combustible
36.02
3602.00
preparations
36.03
3603.00
36.04
3604.10
Fireworks
3604.90
Other
Insecticides, rodenticides,
3808.10.01
Mosquito coils
3808.10.09
3808.20
3808.30
-----
3808.40
Disinfectants
3808.90
Other
3824.71
--
Miscellaneous
38.08
chemical products
38.24
Other
Fungicides
Herbicides, anti-sprouting products and
plant-growth regulators
chemical or
40
48
68
71
3824.79
--
Other
Retreaded or used
pneumatic tyres of rubber;
solid or cushion tyres,
4012.11
--
4012.12
--
4012.13
--
4012.19
--
Other
4012.20
4813.10
4813.20
or tubes
4813.90
Other
Articles of
68.10
stone, plaster,
cement,
asbestos, mica or similar
materials
Articles of cement, of
concrete or of artificial
stone, either or not
reinforced
6810.11.01
---
6810.99.01
---
Natural or
cultured pearls,
precious or
semi-precious
stones,
precious
metals, metals
clad with
precious metal
and articles
thereof;
imitation
jewellery; coin
71.08
7108.20
Monetary
71.12
7112.30.09
7112.92
----
Other
Of
platinum, including metal clad with platinum
but exclusing sweepings containing other
precious metals
7112.99
--
Other
7118.10
7118.90.09
---
Other
8401.10
Nuclear reactors
8401.40
8408.20.02
---
8408.20.04
---
Rubber and
articles thereof
Paper and
artices
paperboards; of
40.12
48.13
71.18
84
Nuclear
84.01
reactors,
boilers, machinery and
mechanical applianes;
parts thereof
84.08
84.15
8408.20.06
---
8408.20.09
-----
Air-conditioning machines,
comprising a motor-driven
fan and elements for
changing the including
temperature an humidity,
8415.10.02
8415.10.04
---
8415.10.06
-----------
Other, used/reconditioned
---------------
Used/reconditioned
Used/reconditioned
Used/reconditioned
Used/reconditioned
Not
exceeding 566 1 used/reconditioned
-------
Other, used/reconditioned
8418.61.03
---
8418.61.05
---
8418.61.07
-----
Other, used/reconditioned
8418.69.03
---
8418.69.05
---
8418.69.07
---
Other, used/reconditioned
8415.20.01
8415.81.01
8415.82.01
8415.83.01
84.18
8418.10.01
8418.21.01
8418.22.01
8418.29.01
8418.30.01
8418.30.03
8418.40.01
8418.40.03
8418.50.01
8418.61.01
8418.69.01
85
Electrical
machinery and
equipment and
parts thereof ;
sound
recorders and
reproducers,
television
image and
sound
recorders and
reproducers,
and parts and
accessories of
such articles
85.25
8525.10
8525.20
Used/reconditioned
Used/reconditioned
Used/reconditioned
Used/reconditioned
Other, used/reconditioned
Not exceeding 566 1 used/reconditioned
Used/reconditioned
Cabinet and chest type refrigerators
exceeding 566 1 and below 8501
used/reconditioned
87
Vehicles other
than railway or
tramway
rolling-stock,
and parts and
accessories
thereof
87.01
8701.20.03
---
8701.30.02
---------
8701.90.05
---
8701.90.07
---
8702.10.02
---
8702.10.04
---
8702.10.06
---
8702.10.08
---
8702.10.11
---
8702.10.11
---
8702.10.13
---
8702.10.15
-----
---
8701.90.02
8701.90.03
8701.90.04
87.02
8702.90.02
8702.90.04
87.03
8702.90.06
---
8702.90.08
---
8702.90.13
---
8702.90.15
---
8703.10.02
---
8703.21.02
8703.21.04
---
8703.21.06
---
8703.21.08
---
8703.21.11
---
8703.21.13
---
8703.22.02
---
8703.22.04
---
8703.22.06
---
8703.22.08
-----
8703.23.04
---
8703.23.06
---
8703.23.08
---
8703.23.11
-----
8703.24.04
---
8703.24.06
---
8703.24.08
-----
8703.31.04
---
8703.31.06
---
8703.23.02
8703.24.02
8703.31.02
8703.31.08
---
8703.31.11
---
8703.31.13
-----
8703.32.04
---
8703.32.06
---
8703.32.08
---
8703.32.11
---
8703.32.13
---
8703.32.15
-----
8703.33.04
---
8703.33.06
---
8703.33.08
---
8703.33.11
-----
8704.21.02
---
8704.21.04
---
8704.21.06
---
8704.21.08
---
8704.21.11
---
8704.21.13
-------
---
8703.32.02
8703.33.02
8703.90.02
87.04
8704.22.02
8704.23.02
8704.23.04
8704.31.06
---
8704.31.08
---
8704.31.11
-----
-----
8706.00.02
---
8706.00.04
---
8706.00.06
---
8706.00.08
---
8706.00.11
---
8706.00.13
---
8707.10.09
-----
Other
-------
-----
8704.32.02
8704.32.04
8704.90.02
87.06
8707.90.05
87.08
8708.29.01
8708.70.02
8708.99.04
87.11
Motorcycles (including
mopeds)
and cycles fitted with an
auxiliary motor, with or
8711.10.02
8711.20.06
---
8711.20.08
-----
---
Other
8711.20.04
8711.30.02
8711.30.09
87.16
8711.40
8711.50
8716.10.02
8716.20.03
8716.31.03
-------------------
8716.39.11
8716.40.03
8716.80.03
8716.90.02
88
Aircraft,
spacecraft, and
parts thereof
88.01
88.03
90
Optical
photographic,
8801.10
8801.90
8802.12
8802.20
8802.30
8802.40
8802.60
8803.10
8803.20
8803.30
8803.90
Other
88.04
Parachutes (including
dirigible parachutes and
paragliders) and
rotochutes; parts thereof
and accessories thereto
8804.00
88.05
8805.10
90.09
Photocopying apparatus
Other
8805.21
--
8805.29
--
Other
9009.11.01
---
93
9009.12.01
---
9009.21.01
---
9301.11
--
Self-propelled
9301.19
--
Other
thereof
of heading 93.07
9301.20
9301.90
Other
Arms and
ammunition;
93.01
93.02
9302.00
9303.10
Muzzle-loading firearms
9303.20
9303.30
9303.90
Other
93.04
9304.00
93.05
9305.10
Of revolvers of pistols
9305.21
--
Shotgun barrels
9305.99
--
Other
9305.91
--
9305.99
--
Other
Bombs, grenades,
torpedoes, mines, missiles
and similar munitions of
war and parts
thereof; cartridges and
other
ammunition and projectiles
and
parts thereof, including
shot and
cartridge wads
9306.10
--
9306.21
--
Catridges
9306.29
--
Other
9306.30
9306.90
other
Swords, cutlasses,
bayonets, lances and
similar arms and parts
thereof and scabbards and
sheaths therefor
heading 94.02) whether or
not
9307.00
9401.20.01
----
Used
9401.30.01
----
Used
similar stuffed
thereof
93.03
93.06
93.07
mattresses, mattresses,
9401.40.01
----
Used
9401.50.01
----
Used
9401.61.01
----
Used
illuminated
9401.69.01
---
Used
signs,
illuminated
name-plates and the like;
9401.71.01
----
Used
9401.79.01
----
Used
prefabricated
9401.80.01
----
Used
buildings
9401.90.01
----
Used
9403.10.01
----
Used
thereof
9304.20.04
----
Used
9304.30.01
----
Used
9403.40.01
----
Used
9403.50.01
----
Used
9403.60.01
----
Used
9403.70.01
----
Used
9403.80.01
----
Used
9403.90.01
----
Used
9401.10.01
----
Used
9403.20.04
----
Used
9403.30.01
----
Used
9403.40.01
----
Used
9403.50.01
'---
Used
9403.60.01
----
Used
9403.70.01
----
Used
9402.80.01
----
Used
9403.90.01
----
Used
9404.10.01
----
Used
9404.21.01
----
Used
9494.29.01
----
Used
9404.30.01
----
Used
9404.90.01
----
Used
9502.10.01
----
Remote controlled
9503.10.01
----
Remote controlled
9503.30.02
----
Remote controlled
9503.41.01
----
Remote controlled
9503.49.01
----
Remote controlled
9503.50.01
----
Remote controlled
9503.60.01
----
Remote controlled
9503.70.01
----
Remote controlled
94.03
94.03
94.04
95
Toys, games
and sports
requisites parts
and
accessories
thereof
95.02
95.03
9503.80.01
95.04
Remote controlled
9503.90.01
----
Remote controlled
9504.30
9504.90
Other
84
84.07
8407.31
8407.31.01
---
8407.32
8407.32.01
84.08
84.13
84.27
84.28
Compression-egnition
internal combustion piston
engines (diesel or semidiesel engines)
8407.33
8407.33.01
----
8407.90
Other engines:
8407.90.01
8408.90
Other engines:
8408.90.01
8413.40
Concrete pumps:
8413.40.02
----
8426.41
On tyres:
8426.41.02
----
8426.49
Other;
8426.49.02
----
8426.29.05
----
Other machinery:
8426.91
8426.91.02
----
8426.99
Other:
8426.99.02
----
8426.99.05
----
8427.20
8427.20.01
8427.90
Other trucks:
8427.90.01
8428.10
8428.10.02
8428.31
8428.31.02
----
8428.32
8428.32.02
----
8428.33
8428.33.02
----
8428.39
Other:
84.29
84.30
8428.39.02
----
8428.40
8428.40.02
8428.50
8428.50.02
8428.90
Other machinery:
8428.90.02
----
8429.11
Track laying:
8429.11.01
----
8429.19
Other:
8429.19.01
----
8429.20
8429.20.01
----
8429.20.03
----
8429.30
Scrapers;
8429.30.01
----
8429.40
8429.40.01
----
8429.40.03
----
8429.51
8429.51.01
----
8429.52
8429.52.01
8429.59
Other:
8429.59.01
----
8430.10.02
8430.2
8430.20.02
8430.31
Self-propelled:
8430.31.02
8430.39
Other
8430.39.02
----
8430.41
Self-propelled:
8430.41.02
----
84.33
8430.41
Self-propelled:
8430.41.02
----
8430.50
8430.50.02
----
8430.50.05
----
8430.61
8430.61.02
----
8430.69
Other:
8430.69.02
----
8433.11
8433.11.02
8433.19
Other
8433.19.02
8433.20
8433.20.02
8433.30
8433.30.02
--
8433.40
8433.40.02
--
8433.51
Combine harvester-threshers:
8433.51.02
--
8433.52
8433.52.02
--
8433.53
8433.53.02
--
8433.59
Other:
8433.59.02
--
8433.60
8433.60.02
--
8433.90
Parts:
8433.90.02
--
8433.90.05
--
84.74
84.79
87.01
8474.10
8474.10.01
----
8474.20
8474.20.01
--
8474.20.03
--
8474.31
8474.31.01
----
8474.32
8474.32.01
--
8474.32.03
--
8474.39
Other
8474.39.01
--
8474.80
Other machinery:
8474.80.01
--
8474.80.03
--
8474.90
Parts.
8474.90.01
--
8479.10
8479.10.01
8701.10
8701.10.01
----
8701.20
8701.20.03
--
8701.30
Track-laying tractors:
8701.30.02
--
8701.90
Other:
8701.90.04
--
8701.90.06
--
8701.90.08
--
8701.90.09
--
87.05
8705.10
Crane lorries
8705.10.01
--
8705.20
8705.20.01
--
8705.30
8705.30.01
--
8705.40
Concrete-mixer lorries
8705.40.01
--
8705.90
--
Other
9705.90.01
--
8705.90.03
--
No Importer shall import the articles set out in Column I of the Shedule hereto
unless they conform to the Sri Lanka Standards set out in the corresponding entry
in Column II of the schedule.
HS Code
Serial No.
Column I
Column II
SLS731: Specification for Milk Powder
SLS731: Specification for Milk Powder
0402.10
0402.21
0402.29
0402.99.01
01
02
03
Condensed Milk
0405.10
15.07
15.08
04
05
06
15.11
15.11
1511.90.01
15.12
1513.11
1513.19
1513.21
1513.29
1515.21
1515.29
1515.50
07
08
09
10
11
12
13
14
Sesame Oiul
SLS231:
1517.10
16.04
16.04
17.01
1902.11
1902.19
15
16
17
18
19
Margarine
Canned Fish
Canned Fish Curry
Brown Sugar
Noodles
1902.11
1902.19
1905.30
1905.40
20.07
20
Rice Noodles
21
22
23
Sweet Biscuits
SLS251: Specification for Sweet Biscuits
Rusks
SLS251: Specification for Biscuits
Jams, Jellies, Marmalades SLS265: Specification for Jams, Jellies,
and Preserves-Homogenized
Marmalades and Preserves
Preparations
20.09
24
20.09
25
Fruit Squashes, Fruit Syrups SLS214: Specification for Fruit Squashes, Fruit
and Fruit Cordials
Syrups and Fruit Cordials
Fruit Concentrates
SLS730: Specification for Fruit cordial
concentrates, Fruit squash
concentrates
20.09
26
2103.20
2103.90
2105.00
2106.90
22.02
2201.10
2201.10
mineral
27
28
29
30
31
32
Bottled Water
Natural Mineral Water
2202.10
33
2523.21
34
2523.29
3303.00
3304.91
infants
3306.10
3401.11
3401.11
3401.19
3605.00
3808.10.01
3808.10.09
39.17
35
36
water
Synthetic/Artificial Cordials SLS221: Specification for synthetic/artificial
cordials
Ordinary Portland cement SLS107: Specification for Ordinary Portland
Cement
Part I: Requirements
Baby Cologne
SLS589: Specification for Baby cologne
Skin Powder for Infants
SLS187: Specification for Skin powder for
37
38
39
40
41
Toothpaste
Toilet Soap
Baby Soap
Laundry Soap
Safety Matches
42
43
44
Mosquito Coils
Mosquito Mats
Conduits for electrical
installations
insulating
3917.23
45
SLS275:
SLS34
SLS547:
SLS554:
SLS11
material
Part 3: Pliable conduits of insulating
material
Rigid unplasticized polyvinyl SLS147: Specification for Rigid unplasticized
chloride pipes for portable
polyvinyl chloride pipes for portable
cold water supplies
cold water supplies
3917.40
46
fittings
Unplasticized polyvinyl
chloride Pipe joints and
3925.10
47
4011.50
4013.20
4820.20
5204.11
5204.20
5508.10
48
49
50
51
6506.10
53
6811.10
54
Asbestos Cement
6811.20
55
72.13
the
72.14
72.15
56
72.13
the
72.14
72.15
57
72.13
72.14
58
7216.10
7216.21
59
52
Corrugated Sheets
Asbestos Cement Flat
products
Sheets
Plain steel bars for the
reinforcement of concrete
reinforcement of concrete
reinforcement of concrete
7216.22
7216.31
(II)
(I)
7216.40
7216.50
(III)
72.17
60
CS 139
72.17
61
7311.00.09
62
7615.11
utensils
7615.19
63
CS 69
8414.51
64
8504.10
65
85.06
66
8507.10
67
8516.10
68
8516.60
8516.79.09
8536.20
69
70
71
8536.20
72
(RCC
B's)
8536.20
73
rules)
functionally
functionally
8536.50
and
8536.50.01
75
Fluorescent lamps
Fluorescent lamps
8536.61
76
Insulated bayonet lamp holders SLS138: Specification for Insulated bayonet lamp
holders
8536.69
77
Household electric plugs, socket- SLS948: Specification for Three-pin plugs socketoutlets and adopters
outlets and socket-outlets adopters
Part 1: Three pin plugs socket- outlets and
socket- outlet adopters
Part 2: Plugs made of resilient material
Part 3: Switched socket-outlets
8536.69
78
13 A fused plugs and switched SLS734: Specification for 13 A fused plugs and
and unswitched socket outlets
switched and unswitched socket-outlets
8539.22
79
85.44
80
85.44
81
85.44
82
85.44
83
9617.00
84
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
50.
51.
52.
53.
54.
55. Fennel
56. Corriander
57. Cumin seed
58. Thyme
59. Saffron, Turmeric
60. Bay leaves
61. Ginger
62. Wheat & Meslin
63. Barley wheat flour
64. Barley
65. Oats
66. Maize
67. Rice & rice flour
68. Malt
69. Starches
70. Gluten
71. Insulin
72. Cereal flour
73. Flour of dried leguminious vegetables
74. Sago
75. Cereal groats and cereal meals
76. Flakes of potato
77. Soya Beans ( oil seeds and oleaginous fruit)
78. Soya flour
79. Malt extract
80. Liquid malt extract
81. White sugar
82. Brown sugar
83. Honey treacle
84. Sugar,beetcane
85. Vegetable saps & extracts
86. Animal & Vegetable fats
87. Fats & oils of fish & marine mammals
88. Mixed vegetable oils ( cotton seed, olive etc)
89. Sunflower seed oil
90. Linseed oil
91. Mustard oil
92. Palm oil
93. Coconut copra oil
94. Palm kernel oil
95. Sesamum ( Gingelly) oil
96. Fatty acids
97. Margarine
98. Lard
99. Meat extracts & meat juices
100. Fish extracts
101. Prepared or preserved fish ( canned fish)
102. Sugar confectionery
103. Artificial honey caramel dextrose
For the valuation of Used Motor Vehicles the following depreciation table is applied
w.e.f 15.10.2004.
Note:
Period between the date of first registration and the date of shipment (date of Bill
of Lading) of the relevant vehicle shall be taken for the computation of the period
of use.
In the case where only the month and year is given as the first registration the
last date of the relevant month shall be taken as the date of first registration.
In the case where only the year is given as the first registration 01 July of the
relevant year shall be taken as the date of first registration.
Depreciated FOB Value
Moter cars and Commercial
other
moter vehicles of
vehicles of HS HS headings
heading 87.03
87.01,87.02
and 87.11
Period of Use
Nil
95%
90%
85%
82.5%
80%
77.5%
75%
70%
65%
60%
55%
40%
40%
40%
Nil
90%
80%
70%
65%
60%
55%
50%
45%
40%
35%
30%
25%
25%
25%
W.E.F. 15.10.2004
SCHEDULE
Article 1
BACK
1.
The Customs value of any imported goods shall be the transaction value, that is, the price
actually paid or payable for the goods when sold for export to Sri Lanka as adjusted in
accordance with the provisions of Article 8 :
Provided however (a)
that there are no restrictions as to the disposition or use of the goods by the buyer
other than restrictions that (i)
(ii)
(iii)
(b)
that the sale or price is not subject to some condition or consideration for which a
value cannot be determined with respect to the goods being valued:
(c)
that no part of the proceeds of any subsequent resale, disposal or use of the goods
by the buyer will accrue directly or indirectly to the seller, unless an appropriate
adjustment can be made in accordance with the provisions of Article 8; and
(d)
that the buyer and seller are not related, or where the buyer and the seller are
related, that the transaction value is acceptable for customs purposes under the
provisions of paragraph 2.
2(a) In determining whether the transaction value is acceptable for the purposes of
paragraph 1, the fact that the buyer and the seller are related within the meaning of Article
9 shall not in itself be ground for regarding the transaction value as unacceptable. In such
case the circumstances surrounding the sale shall be examined and the transaction value
shall be accepted provided that the relationship did not influence the price. If in the light
of information provided by the importer or otherwise, the Customs Administration has
grounds for considering that the relationship influenced the price, it shall communicate its
grounds to the importer and the importer shall be given a reasonable opportunity to
respond. If the importer so requests, the communication of the grounds shall be in writing.
(b) In a sale between related persons, the transaction value shall be accepted and the
goods valued in accordance with the provisions of paragraph I whenever the importer
demonstrates that such value closely approximates to one of the following occurring at or
about the same time: (i)
the transaction value in sales to unrelated buyers of identical or similar goods for
export to Sri Lanka;
(ii)
(iii)
In applying the foregoing tests, due account shall be taken of demonstrated differences in
commercial levels, quantity levels, the elements enumerated in Article 8 and costs
incurred by the seller in sales in which the seller and the buyer are not related that are not
incurred by the seller in sales in which the seller and the buyer are related.
(c) The tests set forth in paragraph 2 (b) are to be used at the initiative of the importer
and only for comparison purposes. Substitute values may not be established under the
provisions of paragraph 2(b).
Article 2
1.(a) If the customs value of the imported goods cannot be determined under the
provisions of Article 1, the customs value shall be the transaction value of identical goods
sold for export to Sri Lanka and exported at or about the same time as the goods being
valued.
(b) In applying this Article, the transaction value of identical goods in a sale at the
same commercial level and in substantially the same quantity as the goods being valued
shall be used to determine the customs value. Where no such sale is found, the
transaction value of identical goods sold at a different commercial level and in different
quantities or either of them, adjusted to take account of differences attributable to
commercial level and to quantity or either of them, shall be used, provided that such
adjustments can be made on the basis of demonstrated evidence which clearly
establishes the reasonableness and accuracy of the adjustment, whether the adjustment
leads to an increase or a decrease in the value.
2.Where the costs and charges referred to in paragraph 2 of Article 8 are included in
the transaction value, an adjustment shall be made to take account of significant
differences in such costs and charges between the imported goods and the identical goods
in question arising from differences in distances and modes of transport.
3.If in applying this Article, more than one transaction value of identical goods is found,
the lowest of such value shall be used in determining the customs value of the imported
goods.
Article 3
1.(a) If the customs value of the imported goods cannot be determined under the
provisions of Articles 1 and 2, the customs value shall be the transaction value of similar
goods sold for export to Sri Lanka and exported at or about the same time as the goods
being valued.
(b) In applying this Article, the transaction value of similar goods in a sale at the same
commercial level and in substantially the same quantity as the goods being valued shall
be used to determine the customs value. Where no such sale is found, the transaction
value of similar goods sold at a different commercial level and in different quantities, or
either of them, adjusted to take account of differences attributable to commercial level
and to quantity or either of them shall be used provided that such adjustments can be
made on the basis of demonstrated evidence
which clearly establishes the
reasonableness and accuracy of the adjustment, whether the adjustment leads to an
increase or a decrease in the value.
2.Where the costs and charges referred to in paragraph 2 of Article 8 are included in the
transaction value, an adjustment shall be made to take account of significant differences
in such costs and charges between the imported goods and the similar goods in question
arising from differences in distances and modes of transport.
3.If in applying this Article, more than one transaction value of similar goods is found,
the lowest of such values shall be used to determine the customs value of the imported
goods.
Article 4
If the customs value of the imported goods cannot be determined under the
provisions of Articles 1, 2 and 3, the customs value shall be determined under the
provisions of Article 5 or, when the customs value cannot be determined under that
Article, under the provisions of Article 6 except that, at the request of the importer, the
order of application of Articles 5 and 6 shall be reversed.
Article 5
1.(a) If the imported goods or identical or similar imported goods are sold in Sri Lanka
in the condition as imported, the customs value of the imported goods under the
provisions of this Article shall be based on the unit price at which the imported goods or
identical or similar imported goods are so sold in the greatest aggregate quantity, at or
about the time of the importation of the goods being valued, to persons who are not
related to the persons from whom they buy such goods, subject to deductions for the
following:(i)
(ii)
the usual costs or transport and insurance and associated costs incurred
within Sri Lanka;
(iii)
(iv)
the customs duties and other national taxes payable in Sri Lanka by reason
of the importation or sale of the goods.
(b) If neither the imported goods nor identical nor similar goods are sold at or about the
time of importation of the goods being valued, the customs value shall subject otherwise
to the provisions of paragraph 1 (a), be based on the unit price at which the imported
goods or identical or similar imported goods are sold in Sri Lanka in the condition as
imported at the earliest date after the importation of the goods being valued but before
the expiration of 90 days after such importation.
2.If neither the imported goods nor identical nor similar goods are sold in Sri Lanka in
the condition as imported, then if the importer so requests, the customs value shall be
based on the unit price at which the imported goods after further processing are sold in
the greatest aggregate quantity to persons in Sri Lanka who are not related to the persons
from whom they buy such goods, due allowance being made for the value added by such
processing and the deductions provided for in paragraph 1 (a).
Article 6
1. The customs value of imported goods under the provisions of this Article shall be
based on a computed value. Computed value shall consist of the sum of (a) the cost of value of materials and fabrication or other processing employed
in producing the imported goods;
(b) an amount for profit and general expenses equal to that usually reflected in
sales of goods of the same class or kind as the goods being valued which are
made by producer in the country of exportation for export to Sri Lanka;
(c) the cost or value of all other expenses incurred as set out in paragraph 2 of
Article 8.
2. The Director General of Customs may not require or compel any person not resident in
Sri Lanka to produce for examination, or to allow access to any account or other record for
the purposes of determining a computed value. However, information supplied by the
producer of the goods for the purposes of determining the customs value under the
provisions of this Article may be verified in another country by the Director General of
customs with the agreement of the producer and provided sufficient advance notice is
given to the Government of the country in question and the latter does not object to the
investigation.
Article 7
1. If the customs value of the imported goods cannot be determined under the provisions
of Article 1 to 6 both inclusive, the customs value shall be determined using reasonable
means consistent with the principles and general provisions of the agreement on
implementation of Article vii of the General Agreement on Tariffs and Trade 194 and on
the basis of data available in Sri Lanka.
2. No customs value shall be determined under the provisions of this Article on the basis
of (a) the selling price in Sri Lanka of goods produced in Sri Lanka;
(b) a systems which provides for the acceptance for customs purposes of the higher of
two alternative values;
(c) the price of goods on the domestic market of the country of exportation;
(d) the cost of production other than computed values which have been determined for
identical or similar goods in accordance with the provisions of Article 6;
(e) the price of the goods for export to a country other than Sri Lanka;
(f) minimum customs value; or
(g) arbitrary or fictitious values.
3.If the importer so requests, the importer shall be informed in writing of the customs value
determined under the provisions of this Article and the method used to determine such value.
Article 8
1. In determining the customs value under the provisions of Article 1, there shall be added to
the price actually paid or payable for the imported goods(a) the following to the extent that they are incurred by the buyer but are not included in
the price actually paid or payable for the goods:(i)
(ii)
the cost of containers which are treated as being one for customs
purposes with the goods in question;
(iii)
(b) the value, apportioned as appropriate, of the following goods and services where
supplied directly or indirectly by the buyer free of charge or at reduced cost for use
in connection with the production and sale for export of the imported goods, to the
extent that such value has not been included in the price actually paid or payable:(i) materials, components, parts and similar items incorporated in the imported
goods;
(II) tools, dies, moulds and similar items used in the production of the imported
goods;
(iii)
(iv) engineering, development, artwork, design work and plans and sketches
undertaken elsewhere than in Sri Lanka and necessary for the production of the
imported goods;
(c) royalties and licence fees related to the goods being valued that the buyer must pay,
either directly or indirectly, as condition of sale of the goods being valued to the
extent that such royalties and fees are not included in the price actually paid or
payable;
(d) the value of any part of the proceeds of any subsequent resale, disposal or use of the
imported goods that accrues directly or indirectly to the seller.
(e) the following costs:(i)
The cost of transport of the imported goods to the port of Sri Lanka;
(ii)
(iii)
2. Additions to the price actually paid or payable shall be made under this Article only on
basis of objective and quantifiable data.
the
3. No addition shall be made to the price actually paid or payable in determining the customs
value except as provided in this Article.
Article 9
In this Schedule unless the context otherwise require "Customs value of imported goods" means the value of goods for the purposes of levying
ad valorem duties of customs on imported goods.
"Sri Lanka" includes the customs territory of Sri Lanka;
"Produced" includes grown, manufactured and mined;
"Identical goods" means, goods which are the same in all respects, including physical
characteristics, quality and reputation; Minor differences in appearance would not
preclude goods otherwise conforming to the definition from being regarded as identical.
"Similar goods" means, goods which although not alike in all respects have like
characteristics and like component materials which enable them to perform the same
functions and to be commercially interchangeable. The quality of the goods, their
reputation and the existence of a trademark are among the factors to be considered in
determining whether goods are similar.
"Identical goods" and "similar goods" do not include, as the case may be, goods which
incorporate or reflect engineering development, artwork, design work and plans and
sketches for which no adjustment has been made under paragraph 1(b) (iv) of Article 8
because such elements were undertaken in Sri Lanka;
Goods shall not be regarded as "identical goods" or "similar goods" unless they were
produced in the same country as the goods being valued;
Goods produced by a different person shall be taken into account only when there are no
identical goods or similar goods as the case may be, produced by the same person as the
goods being valued;
"goods of the same class or kind" means goods which fall within a group or range of
goods produced by a particular industry or industry sector, and includes identical or
similar goods;
Persons shall be deemed to be related only if(a) they are officers or directors of one another's businesses;
(b) they are legally recognized partners in business;
(c) they are employer and employee;
(d) any person directly or indirectly owns, controls or holds 5 percent or more of the
outstanding voting stock of shares or both of them;
(e) one of them directly or indirectly controls other;
(f) both of them are directly or indirectly controlled by a third person;
(g) together they directly or indirectly control a third person; or
(h) they are members of the same family.
Persons who are associated in business with one another in that one is the sole agent, sole
distributor or sold concessionaire, however, described on the other shall be deemed to be related
for the purposes of this Schedule if they fall within the above categories.
Article 10
Notwithstanding the provisions of this Schedule, the Minister may, with the approval of
the Cabinet of Ministers, in the interest of national economy or for any other reason, by Order
published in the Gazette fix, for such period as may be specified in that Order, minimum values
for any goods, and the duties on those goods shall be charged on the basis of such minimum
values
LIST OF CONCESSIONS
Annex I
To Schedule under the revenue Protection Order
List of Concessions (Imports)
BACK
Item
I
01
02
03
04
05
06
Description
2
Rate of Duty
3
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
Parts,
components
and
accessories
for
the
manufacture/assembly of machines for cleaning, sorting or
grading of seed, grain or dried leguminous vegetables;
machinery used in the milling industry or vegetables, imported
subject to approval by the Secretary to the Treasury.
2.5%
07
08
09
10
11
12
13
14
15
2.5%
2.5%
2.5%
2.5%
2.5%
LIST OF EXEMPTIONS
BACK
ANNEX - II
To the Schedule under the Revenue Protection Order
List of Exemptions (Import)
The following categories of goods are exempted from Customs Import Duty, provided that the Director
General of Customs is satisfied that those goods have been imported for the very purpose/purposes
approved under the respective category and that the approval had been obtained from the Secretary to
the Treasury, or from such other authority as delegated by the Secretary to the Treasury:
01.
02.
03.
04.
Articles awarded abroad to any person for distinction in art, literature, science or sport, or
for public service or otherwise as a record of meritorious achievement and conduct,
imported by or on behalf of that person, subject to approval by the Secretary to the
Treasury.
05.
06.
Ayurveda Siddha and Unani raw and prepared drugs and Medicinal plants specified by
Notification published in Gazette by the Director General of Customs in consultation
with the Secretary, Ministry of Health, and Ayurvedic, Unani and Siddha preparations
(other than cosmetics preparations) imported subject to the approval by the Secretary to
the Treasury.
07.
08.
Nutritional supplements for nasogastric tube feeding, imported subject to approval by the
Secretary to the Treasury.
09.
10.
Articles specially designed for the use of the deaf and the blind, imported subject to
approval by the Secretary to the Treasury.
11.
Articles of foreign production upon which import duty had previously been paid, reimported subject to regulations made by the Director General of Customs, subject to
approval by the Secretary to the Treasury.
12.
Goods being gifts from persons or organization overseas for the relief of distress caused
by natural or other disasters, imported subject to approval by the Secretary to the
Treasury, by such organizations approved by the Secretary to the treasury.
13.
Goods for display or used at exhibitions, fairs, meetings or similar events, imported
subject to approval by the Secretary to the Treasury.
14.
Capital and Intermediate goods, and transport equipment for the use exclusively at the
place of production, imported for the exclusive use of an industry which exports and/or
supplies to direct exporters, 50% or more of its output, under such terms and conditions
approved by the Secretary to the treasury.
15.
Inputs (raw materials, components and parts) imported under inward processing scheme
or export, under such terms and conditions approved by the Minister of Finance.
16.
Ornamental fish for re-export under such terms and conditions approved by the Director
General of Customs, imported subject to approval by the Secretary to the Treasury.
17.
Fish caught by a fishing vessel is operating from a Sri Lankan Port and which has been
duly registered at a Port of Registry in Sri Lanka or issued with a landing permit by the
Ministry of Fisheries.
18.
Ground equipment and technical supplies for use within the limits of an Airport in Sri
Lanka in connection with the establishment and maintenance of an International Air
Service, imported subject to approval by the Secretary to the Treasury.
19.
Materials and parts for the fabrication of plant, machinery and equipment, to the used in
an industry which exports 50% or more of its output under such terms and conditions
approved by the Secretary to the Treasury.
20.
Containers and accessories thereof, used for the safe carriage of goods.
21.
Products and preparations certified by the Ministry of Health and Indigenous medicine as
having been registered as drugs under the Cosmetics Devices and Drugs Act, imported
subject to approval by the Secretary to the Treasury.
22.
Import of personal items and samples in relation to business worth not more that Rs.
10,000/= subject to such terms and conditions as approved by the Secretary to the
Treasury.
IMPORTS TARIFF
BACK
SECTION - I
LIVE ANIMALS; ANIMAL PRODUCTS
Notes.
1.
Any reference in this Section to a particular genus or species of an animal, except where the
context otherwise requires, includes a reference to the young of that genus or species.
2.
Except where the context otherwise requires, throughout the Nomenclature any reference to "
dried " products also covers products which have been dehydrated, evaporated or freeze-dried.
CHAPTER - 01
LIVE ANIMALS
Back
Note.
1.
2. (a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06 or
03.07;
(b) Cultures of micro-organisms and other products of heading 30.02; and
(c) Animals of heading 95.08.
HS
Hdg.
Customs Duty
HS
Code
Description
01.01
VAT
Gen.
Excise
Duty
Cess
PAL
SRL
SUR
UNIT OF REMARK
-------
01.02
15%
06%
06%
15%
15%
15%
u
u
u
(In)1.63%
2.5%
28%
15%
15%
u
u
L
L
(In)1.63%
2.5%
15%
28%
28%
15%
15%
u
u
L
L
01.02.10
0102. 90
01.03
0103.10
0103.91
0103.92
---
01.04
HS
Hdg.
Pref.
HS
Code
0104.10
0104.10.01
0104.10.09
0104.20
0104.20.01
0104.20.09
Description
-------------
01.05
Sheep:
Pure-bred breeding animals
Other
Goats:
Pure bred breeding animals
Other
Live poultry, that is to say, fowls of
the species Galhus domesticus,
ducks, geese, turkeys and guinea
fowls
0105.11
--
Pref.
VAT
Gen.
Excise
Duty
Cess
PAL
SRL
SUR
UNIT OF REMARK
2.5%
28%
15%
15%
u
u
L
L
2.5%
28%
15%
15%
u
u
L
L
0105.11.01
0105.11.02
0105.11.09
0105.12
0105.12.01
0105.12.09
0105.19
0105.19.01
0105.19.09
0105.92
-------------------------
0105.93
--
0105.99
--
01.06
15%
15%
15%
u
u
u
2.5%
28%
15%
15%
u
u
2.5%
28%
15%
15%
u
u
28%
15%
28%
28%
15%
15%
u
u
(In)18.2%
28%
15%
(In)18.2%
28%
15%
(In)18.2%
(In)18.2%
(In)18.2%
28%
28%
28%
15%
15%
15%
u
u
u
(In)18.2%
(In)18.2%
28%
28%
15%
15%
u
u
(In)18.2%
(In)18.2%
28%
28%
15%
15%
u
u
(In)18.2%
(In)18.2%
28%
28%
15%
15%
u
u
0106.11
0106.12
---
0106.19
0106.19.01
0106.19.02
0106.19.09
0106.20
0106.20.01
0106.20.09
----------------0106.31
-0106.31.01 ---0106.31.09 ---0106.32
-0106.32.01 ---0106.32.09 ---HS
Hdg.
2.5%
2.5%
28%
Customs Duty
HS
Code
0106.39
0106.39.01
0106.39.09
0106.90
0106.90.01
0106.90.02
0106.90.09
Mammals:
Primates
Whales, dolphins and porpoises
(mammals of the order Cetaces);
manatees and dugongs (mammals of
the order Sirenia)
Other :
Elephants other than tuskers
Tuskers
Other
Reptiles (including snakes and turtles):
Of a kind used for human food
Other
Birds:
Birds of Prey:
Of a kind used for human food
Other
Psittaciformes (including parrots,
parakeets,macaws and cockatoos) :
Of a kind used for human food
Other
Description
-----------------
Other
Of a kind used for human food
Other
Other
Of a kind used for human food
Amphibians
Other
VAT
Excise
Duty
SUR
UNIT OF REMARK
Pref.
Gen.
(In)18.2%
(In)18.2%
28%
28%
15%
15%
u
u
(In)18.2%
(In)18.2%
(In)18.2%
28%
28%
28%
15%
15%
15%
u
u
u
Cess
PAL
SRL
BACK
CHAPTER -02
MEAT AND EDIBLE MEAT OFFAL
Chapter Note.
1.
HS
Hdg.
Products of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable
for human consumption;
(b)
Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or
30.02); or
(c)
HS
Code
Description
Customs Duty
Pref.
Gen
VAT
28%
28%
15%
1.5% 0.25%
10%
kg
15%
1.5% 0.25%
10%
kg
28%
15%
15% or
Rs 50/= 1.5% 0.25%
per Kg
10%
kg
Excise
Duty
Cess
PAL
SRL
SUR
Unit of
Remarks
Qty
02.01
Meat of bovine animals, fresh or chilled
0201.10
0201.20
0201.30
02.02
Boneless
28%
15%
1.5% 0.25%
10%
kg
0202.20
15%
kg
28%
15%
1.5% 0.25%
15% or
Rs 50/= 1.5% 0.25%
per Kg
10%
28%
0202.30
kg
28%
15%
1.5% 0.25%
10%
Customs Duty
Pref.
Gen
VAT
PAL
SUR
28%
28%
15%
1.5% 0.25%
10%
Kg
15%
1.5% 0.25%
10%
kg
28%
15%
1.5% 0.25%
10%
kg
28%
28%
15%
1.5% 0.25%
10%
Kg
15%
1.5% 0.25%
10%
kg
28%
15%
1.5% 0.25%
10%
kg
02.03
0203.11
HS
Hdg.
--
HS
Code
0203.12
0203.19
Description
0203.21
0203.22
-----
0203.29
--
02.04
10%
Excise
Duty
Cess
SRL
kg
Unit of
Remarks
Qty
--
0204.21
28%
15%
1.5% 0.25%
10%
kg
0204.22
--
28%
15%
1.5% 0.25%
10%
kg
0204.23
--
10%
kg
0204.30
10%
kg
0204.41
--
10%
kg
0204.42
--
10%
kg
0204.43
--
0204.50
02.05
0205.00
Boneless
28%
15%
28%
15%
28%
15%
28%
15%
28%
15%
28%
15%
10%
kg
15%
1.5% 0.25%
10%
kg
28%
15%
1.5% 0.25%
10%
kg
28%
15%
1.5% 0.25%
10%
kg
28%
28%
28%
28%
15%
1.5% 0.25%
10%
kg
15%
1.5% 0.25%
10%
kg
15%
1.5% 0.25%
10%
kg
15%
1.5% 0.25%
10%
kg
28%
28%
28%
28%
15%
1.5% 0.25%
10%
kg
15%
1.5% 0.25%
10%
kg
15%
1.5% 0.25%
10%
kg
15%
1.5% 0.25%
10%
kg
28%
15%
15% or
Rs 50/=
per Kg 1.5% 0.25%
10%
kg
Customs Duty
Pref.
Gen
VAT
0206.21
0206.22
0206.29
0206.30
----
0206.41
0206.49
0206.80
0206.90
---
02.07
(In)18.2%
0207.11
--
HS
Hdg.
15% or
Rs 50/=
per Kg 1.5% 0.25%
15%per
Kg
1.5% 0.25%
1.5% 0.25%
Boneless
Meat of goats
Meat of horses, asses, mules or hinnies, fresh,
chilled or frozen
02.06
15% or
Rs 50/=
per Kg 1.5% 0.25%
15% or
Rs 50/=
per Kg 1.5% 0.25%
HS
Code
0207.12
Description
-Not cut in pieces, frozen
0207.13
--
0207.14
--
0207.24
--
0207.25
--
28%
15%
28%
15%
28%
15%
Excise
Duty
Cess
PAL
SRL
15% or
Rs 50/=
per Kg 1.5% 0.25%
15% or
Rs 50/=
per Kg 1.5% 0.25%
15% or
Rs 50/=
per Kg 1.5% 0.25%
SUR
Unit of
Remarks
Qty
10%
kg
10%
kg
10%
kg
10%
kg
10%
kg
Of turkeys:
Not cut in pieces, fresh or chilled
28%
15%
28%
15%
15% or
Rs 50/=
per Kg 1.5% 0.25%
15% or
Rs 50/=
per Kg 1.5% 0.25%
0207.26
--
0207.27
--
0207.32
--
0207.33
--
0207.34
--
0207.35
--
0207.36
--
02.08
02.09
15%
15%
28%
15%
28%
15%
15% or
Rs 50/=
per Kg 1.5% 0.25%
15% or
Rs 50/=
per Kg 1.5% 0.25%
28%
15%
28%
15%
Other, frozen
28%
15%
15% or
Rs 50/=
per Kg 1.5% 0.25%
15% or
Rs 50/=
per Kg 1.5% 0.25%
15% or
Rs 50/=
per Kg 1.5% 0.25%
10%
10%
kg
kg
10%
kg
10%
kg
10%
kg
10%
kg
10%
kg
Of rabbits or hares
(In)18.2%
28%
15%
1.5% 0.25%
10%
kg
0208.20
28%
28%
1.5% 0.25%
10%
kg
(In)18.2%
(In)18.2%
15%
0208.30
0208.40
15%
1.5% 0.25%
10%
kg
28%
28%
28%
1.5% 0.25%
10%
kg
(In)18.2%
(In)18.2%
(In)18.2%
15%
0208.50
0208.90
Frogs' legs
Of primates
Of whales, dolphins and porpoises (mammals of
the order Cetacea); of manatees and dugongs
(mammals of the order Sirenia)
Of reptiles (including snakes and turtles)
Other
15%
1.5% 0.25%
10%
kg
15%
1.5% 0.25%
10%
kg
28%
15%
1.5% 0.25%
10%
kg
28%
15%
1.5% 0.25%
10%
Customs Duty
Pref.
Gen
VAT
PAL
SUR
0209.00
02.10
0210.11
HS
Hdg.
28%
28%
15% or
Rs 50/=
per Kg 1.5% 0.25%
15% or 1.5% 0.25%
Rs 50/=
per Kg
--
HS
Code
0210.12
0210.19
0210.20
Meat of swine:
Hams, shoulders and cuts thereof, with bone in
Description
(In)18.2%
Excise
Duty
Cess
SRL
---
(In)18.2%
(In)18.2%
(In)18.2%
28%
28%
28%
15%
1.5% 0.25%
10%
15%
1.5% 0.25%
10%
15%
1.5% 0.25%
10%
28%
15%
1.5% 0.25%
10%
28%
28%
28%
15%
1.5% 0.25%
10%
15%
1.5% 0.25%
10%
15%
1.5% 0.25%
10%
0210.91
--
0210.92
--
0210.93
0210.99
---
Unit of
Remarks
Qty
BACK
CHAPTER - 03
FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES
Chapter Notes.
1.
(b)
(c)
Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic
invertebrates, dead and unfit or unsuitable for human consumption by reason of either
their species or their condition (Chapter 5); flours, meals or pellets of fish or of
crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption
(heading 23.01); or
(d)
Customs Duty
HS
Hdg.
HS
Code
Description
03.01
Pref.
Gen.
VAT
Excise
Cess PAL
Duty
SRL
SUR
Unit of Rema
Qty.
Live Fish
0301.10
0301.10.01
----
0301.10.09
----
Ornamental Fish :
Restircted species under the Fisheries
Ordinance
Other
(In)1.63%
2.5%
(SL) 2%
(In)1.63%
2.5%
(SL) 2%
15%
kg
15%
kg
0301.91
--
0301.92
0301.93
0301.99
----
03.02
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
kg
kg
kg
kg
(SP)13.5% 15%
15%
kg
(SP)13.5% 15%
(SP)13.5% 15%
15%
15%
kg
kg
(SP)13.5%
(SP)13.5%
(SP)13.5%
(SP)13.5%
15%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
kg
kg
kg
kg
(SP)13.5% 15%
(SP)13.5% 15%
15%
15%
kg
kg
(SP) 13.5%
(In)9.75% 15%
(SP)13.5% 15%
Customs Duty
15%
15%
kg
kg
0302.11
--
0302.12
--
0302.19
--
0302.21
--
0302.22
0302.23
0302.29
----
Other
Flat fish (Pleuronectidae, Bothidae,
Cynoglossidae, Soleidae, Scophthalmidae
and Citharidae) excluding livers and roes:
Halibut (Reinhardtius hippoglassoides,
Hippoglossus hippoglossus, Hippoglossus
stenolepis)
Plaice (Pleuronectes platessa)
Sole (Solea spp.)
Other
Tunas (of the genus Thunnus) , skipjack or
stripe-bellied bonito (Euthynnus
(Katsuwonus) pelamis), excluding livers and
roes:
0302.31
--
0302.32
0302.33
---
0302.34
HS
Hdg.
(In)1.63%
(In)1.63%
(In)1.63%
(In)1.63%
--
HS
Code
Pref.
Gen.
VAT
Excise
Cess PAL
Duty
0.25%
0.25%
0.25%
0.25%
SRL
SUR
Unit of Rema
Qty.
0302.35
0302.36
0302.39
----
(SP)13.5% 15%
(SP)13.5% 15%
(SP)13.5% 15%
15%
15%
15%
kg
kg
kg
0302.40
(SP)13.5%
(In)9.75% 15%
15%
kg
0302.50
(SP)13.5% 15%
15%
kg
0302.61
--
0302.62
0302.63
0302.64
---
0302.65
0302.66
0302.69
0302.70
----
03.03
(SP)13.5% 15%
(SP)13.5% 15%
(SP)13.5% 15%
15%
15%
15%
kg
kg
kg
(SP)13.5%
(SP)13.5%
(SP)13.5%
(SP)13.5%
(SP)13.5%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
(SP)13.5% 15%
(SP)13.5% 15%
15%
15%
kg
kg
(SP)13.5% 15%
15%
kg
(SP)13.5% 15%
(SP)13.5% 15%
15%
15%
kg
kg
(SP)13.5%
(SP)13.5%
(SP)13.5%
(SP)13.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
kg
kg
kg
kg
Gen.
VAT
Excise
Cess PAL
Duty
15%
15%
kg
kg
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
kg
kg
kg
kg
0.25%
0.25%
0.25%
0.25%
0.25%
0303.11
--
0303.19
--
0303.21
--
0303.22
--
0303.29
--
0303.31
--
0303.32
0303.33
0303.39
----
15%
15%
15%
15%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
SRL
SUR
Customs Duty
HS
Hdg.
HS
Code
Description
-
Pref.
0303.41
--
0303.42
--
0303.43
0303.44
0303.45
0303.46
-----
(SP)13.5%
(SP)13.5%
(SP)13.5%
(SP)13.5%
15%
15%
15%
15%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
Unit of Rema
Qty.
0303.49
0303.50
--
0303.60
0303.71
0303.72
0303.73
0303.74
---
0303.75
0303.76
0303.77
----
0303.78
0303.79
0303.80
---
03.04
Other
Herrings (Chupea harengus,
Clupeapallasii), excluding livers and roes
Cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus),excluding livers and roes
Other fish, excluding livers and roes :
Sardines (Sardina pilchardus, Sardinops
spp.) sardinella (Sardinella spp.,), brishing
or sprats (Sprattus sprattus)
Haddock (Melanogrammus aeglefinus)
Coalfish (Pollachius virens)
Mackerel (Scomber scomrus, Scomber
australasicus, Scomber japonicus)
Dogfish and other sharks
Eels (Anguilla spp.)
Sea bass (Dicentrarchus labrax,
Dicentrachus punctatus)
Hake (Merluccius spp., Urophycis spp.)
Other
Livers and roes
(SP)13.5% 15%
15%
kg
(SP)13.5% 15%
15%
kg
(SP)13.5% 15%
15%
kg
(SP)13.5% 15%
(SP)13.5% 15%
(SP)13.5% 15%
15%
15%
15%
kg
kg
kg
(SP)13.5% 15%
(SP)13.5% 15%
(SP)13.5% 15%
15%
15%
15%
kg
kg
kg
(SP)13.5%
(SP)13.5%
(SP)13.5%
(SP)13.5%
15%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
kg
kg
kg
kg
15%
(SP)13.5% 15%
(SP)13.5% 15%
15%
15%
15%
kg
kg
kg
(In)9.75 % 15%
15%
kg
(In)9.75 % 15%
15%
kg
(SL)9.75% 15%
(In)9.75%
15%
kg
0.25%
0.25%
0.25%
0.25%
03.05
Fresh or chilled
Frozen fillets
Other
Fish, dried, salted or in brine; smoked
fish, whether or not cooked before or
during the smoking process; flours, meals
and pellets of fish, fit for human
consumption
0305.10
0305.20
0305.30
\
Customs Duty
HS
Hdg.
HS
Code
Description
-
0305.41
0305.42
--
0305.49
--
Pref.
Excise
Cess PAL
Duty
Unit of Rema
Qty.
Gen.
VAT
(In)9.75 % 15%
15%
kg
(In)9.75 % 15%
15%
kg
(SL)9.75% 15%
(In)9.75%
15%
kg
SRL
SUR
0305.59
-0305.59.01 ----
0305.59.02 ----
0305.59.03 ----
Shark fins
0305.51
--
Fish maws
Other
(In)3.9%
6%
15%
kg
(SL)3.9%
(In)3.9%
(SL)5.4%
(In)3.9%
(SL)Free
*7.5%
(In)9.75%
(SL)Free
* 7.5%
(In)9.75%
6%
15%
kg
6%
05%
kg
15%
15%
kg
15%
15%
kg
0.25%
* 03%
(SP)5.4%
(In)3.9%
0305.61
--
0305.62
--
0305.63
0305.69
---
6%
05%
1.5%
(In)9.75 % 15%
15%
1.5%
05%
kg
10%
kg
0.25%
0.25%
(In)9.75 % 15%
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
15%
1.5%
10%
1.5% 0.25% 10%
1.5% 0.25% 10%
kg
kg
kg
(SP)13.5%
(SP)13.5%
(SP)13.5%
(SP)13.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
kg
kg
kg
kg
Gen.
VAT
Excise
Cess PAL
Duty
15%
15%
kg
kg
15%
kg
03.06
Crustaceans, whether in shell or not, live,
fresh, chilled, frozen, dried, salted or in
brine; crustaceans, in shell, cooked by
steaming or by boiling in water, whether
or not chilled, frozen, dried, salted or in
brine; flours, meals and pellets of
crustaceans, fit for human consumption.
0306.11
--
0306.12
0306.13
0306.14
----
Frozen
Rock lobster and other sea crawfish
(Palinurus spp. Panulirus spp. Jasus supp.)
Lobsters (Homarus spp.)
Shrimps and prawns
Crabs
15%
15%
15%
15%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
SRL
SUR
Customs Duty
HS
Hdg.
HS
Code
0306.19
Description
--
Pref.
(SP)13.5% 15%
Unit of Rema
Qty.
0306.21.09 ---0306.22
-0306.22.01 ----
Other
Lobsters (Homarus spp.):
Live, Fresh or Chilled
(SP)13.5% 15%
15%
kg
(SP)13.5% 15%
15%
kg
0306.22.09
0306.23
0306.23.01
0306.23.02
0306.23.09
0306.24
0306.24.01
0306.24.09
---------------------
Other
Shrimps and prawns :
Dried prawns
Live, Fresh or Chilled
Other
Crabs:
Live, Fresh or Chilled
Other
(SP)13.5% 15%
15%
kg
(SP)13.5% 15%
(SP)13.5% 15%
(SP)13.5% 15%
15%
15%
15%
kg
kg
kg
(SP)13.5% 15%
(SP)13.5% 15%
15%
15%
kg
kg
0306.29
--
(SP)13.5% 15%
(SP)13.5% 15%
(SP)13.5% 15%
15%
15%
15%
kg
kg
kg
(SP)13.5% 15%
(SP)13.5% 15%
15%
15%
kg
kg
(SP)13.5% 15%
(SP)13.5% 15%
(SP)13.5% 15%
15%
15%
15%
kg
kg
kg
(SP)13.5% 15%
15%
kg
03.07
Molluscs, whether in shell or not, live,
fresh, chilled, frozen, dried, salted or in
brine; aquatic invertebrates other than
crustaceans and molluscs, live, fresh,
chilled, frozen, dried, salted or in brine;
flours, meals and pellets of aquatic
invertebrates other than crustaceans, fit
for human consumption
0307.10
0307.10.01 ---0307.10.09 ---0307.21
0307.21.01
0307.21.09
0307.29
--------0307.31
-0307.31.01 ----
Oysters:
Live, fresh, chilled or frozen
Other
Scallops, including queen scallops, of the
genera Pecten, Chlamys or Placopecten:
Live, fresh or chilled :
Live
Other
Other
Mussels (Mytilus spp., Perna spp.)
Live, fresh or chilled::
Live
Customs Duty
HS
Hdg.
HS
Code
Description
0307.31.09 ---0307.39
--
0307.41
0307.41.01
0307.41.09
0307.49
---------
Other
Other
Cuttle fish (Sepia officinalis, Rassia
macrosoma, Sepiola spp.,) and squid
(Ommastrephes spp., Loligo spp.,
Nototodarus spp., Sepioteuthis spp.)
Live, fresh or chilled :
Live
Other
Other
Octopus (Octopus spp.)
Pref.
Excise
Cess PAL
Duty
Unit of Rema
Qty.
Gen.
VAT
(SP)13.5% 15%
(SP)13.5% 15%
15%
15%
kg
kg
(SP)13.5% 15%
(SP)13.5% 15%
(SP)13.5% 15%
15%
15%
15%
kg
kg
kg
SRL
SUR
0307.51
0307.51.01
0307.51.09
0307.59
0307.60
---------
---------------
(SP)13.5% 15%
(SP)13.5% 15%
(SP)13.5% 15%
15%
15%
15%
kg
kg
kg
(SP)13.5% 15%
(SP)13.5% 15%
15%
15%
kg
kg
(SP)13.5% 15%
(SP)13.5% 15%
15%
15%
kg
kg
15%
15%
15%
15%
kg
kg
BACK
CHAPTER - 04
Chapter Notes.
1.
The expression " milk " means full cream milk or partially or completely skimmed milk.
2.
The term " butter " means natural butter, whey butter or recombined butter (fresh, salted
or rancid, including canned butter) derived exclusively from milk, with a milkfat content
of 80 % or more but not more than 95 % by weight, a maximum milk solids-not-fat
content of 2 % by weight and a maximum water content of 16 % by weight. Butter does
not contain added emulsifiers, but may contain sodium chloride, food colours,
neutralising salts and cultures of harmless lactic-acid-producing bacteria.
(b)
The expression " dairy spreads " means a spreadable emulsion of the water-in-oil type,
containing milkfat as the only
3. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be
classified as cheese in heading 04.06 provided that they have the three following characteristics :
(a)
(b)
(c)
4.
Products obtained from whey, containing by weight more than 95 % lactose, expressed as
anhydrous lactose, calculated on the dry matter (heading 17.02); or
(b)
Subheading Notes.
1.
For the purposes of subheading 0404.10, the expression " modified whey " means products
consisting of whey constituents, i.e., whey from which all or part of the lactose, proteins or
minerals have been removed, whey to which natural whey constituents have been added, and
products obtained by mixing natural whey constituents.
For the purposes of subheading 0405.10 the term " butter " does not include dehydrated butter or
ghee (subheading 0405.90).
Customs Duty
HS
Hdg.
04.01
HS
Code
Description
Milk and cream, not concentrated nor
containing added sugar or other
sweetening matter.
Pref.
Gen.
VAT
Excise
Duty
Cess
PAL
SRL
SUR
Unit
Rema
of
rks
Qty.
0401.10
0401.20
0401.30
28%
Ex
28%
28%
Ex
Ex
15%
05%
1.5% 0.25%
kg
15%
15%
05%
05%
1.5% 0.25%
1.5% 0.25%
kg
kg
15%
15%
1.5% 0.25%
kg
28%
15%
15%
15%
04.02
Milk and cream, concentrated or
containing added sugar or other
sweetening matter
0402.10
0402.21
--
0402.29
---
0402.91
0402.99
-0402.99.01 ---0402.99.09 ----
04.03
Buttermilk, curdled milk and cream,
yogurt, kephir and other fermented or
acidified milk and cream, whether or not
concentrated or containing added sugar
or other sweetening matter or flavoured
or containing added fruit, nuts or cocoa.
0403.10
0403.90
Yogurt
28%
15%
Other
28%
15%
15% or
Rs 20/=
per Kg 1.5% 0.25% 10% kg
15% or
Rs 20/=
per Kg 1.5% 0.25% 10% kg
04.04
Whey, whether or not concentrated or
containing added sugar or other
sweetening matter; products consisting
of natural milk constituents, whether or
not containing added sugar or other
sweetning matter, not elswhere specifed
or included.
Customs Duty
HS
Hdg.
HS
Code
0404.10
Description
Pref.
Gen.
15%
VAT
15%
Excise
Duty
Cess
PAL
SRL
SUR
Unit
Rema
of
rks
Qty.
15% or
Rs 20/=
per Kg 1.5% 0.25% 10% kg
0404.90
Other
04.05
15%
0405.20
0405.90
04.06
04.07
28%
15% or
Rs 20/=
per Kg 1.5% 0.25% 10% kg
15% or
Rs 20/=
per Kg 1.5% 0.25% 10% kg
15% or
Rs 20/=
per Kg 1.5% 0.25% 10% kg
15% or
Rs 20/=
per Kg 1.5% 0.25% 10% kg
Butter
28%
15%
Dairy spreads
28%
15%
Other
28%
15%
28%
28%
28%
28%
28%
15%
15%
15%
15%
15%
28%
28%
Ex
15%
28%
28%
15%
15%
28%
15%
0406.20
0406.30
0406.40
0406.90
0407.00
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
04.08
Birds' eggs, not in shell, and egg yolks,
fresh, dried, cooked by steaming or by
boiling in water, moulded, frozen or
otherwise preserved, whether or not
containing added sugar or other
sweetening matter
0408.91
----
Egg yolks :
Dried
Other
Other :
Dried
0408.99
--
Other
28%
15%
0408.11
0408.19
04.09
0409.00
Natural honey
28%
15%
04.10
0410.00
28%
15%
BACK
CHAPTER - 05
PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
Chapter Notes.
1.
Edible products (other than guts, bladders and stomachs of animals, whole and pieces
thereof, and animal blood, liquid or dried);
Hides or skins (including fur skins) other than goods of heading 05.05 and parings and
similar waste of raw hides or skins of heading 05.11 (Chapter 41 or 43);
Animal textile materials, other than horsehair and horsehair waste (Section XI); or
Prepared knots or tufts for broom or brush making (heading 96.03).
2.
For the purposes of heading 05.01, the sorting of hair by length (provided the root ends and tip
ends respectively are not arranged together) shall be deemed not to constitute working.
3.
Throughout the Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks,
rhinoceros horns and the teeth of all animals are regarded as " ivory ".
4.
Throughout the Nomenclature, the expression " horsehair " means hair of the manes or tails of
equine or bovine animals.
Customs Duty
HS
Hdg.
HS
Code
Description
05.01
0501.00.01 ---0501.00.09 ---05.02
Pref.
Excise
Cess PAL
Duty
Unit
Rema
of
rks
Qty.
Gen
VAT
06%
06%
15%
15%
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
06%
15%
06%
15%
SRL
SUR
0502.90
05.03 0503.00
05.04 0504.00
Customs Duty
HS
Hdg.
HS
Code
Description
Pref.
Gen
VAT
Excise
Cess PAL
Duty
SRL
SUR
Unit
Rema
of
rks
Qty.
05.05
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
05.09 0509.00
(In)9.75 % 15%
15%
05.10 0510.00
15%
15%
05.06
0506.10.01 ----
Waste
0506.10.01 ----
Waste
0506.90
0506.90.01 ----
Other :
Waste
0506.90.09 ----
Other
05.07
*7.5%
(In)9.75% 15%
*7.5%
(In)9.75% 15%
*7.5%
(In)9.75% 15%
*7.5%
(In)9.75% 15%
05.08 0508.00
HS
Hdg.
(In)9.75 % 15%
(In)9.75 % 15%
HS
Code
Ambergirs
Other
Description
Customs Duty
Pref.
Gen
SRL
L
L
Qty.
05.11
--
0511.91.01
0511.91.09
0511.99
0511.99.01
0511.99.09
--------------
Bovine semen
Other
Products of fish or crustaceans, molluscs or other
aquatic invertebrates; dead animals of Chapter 3
Fish waste
Other
Other :
Fellmongery waste
Other
(In)9.75 % 15%
15%
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
L
L
SECTION - II
VEGETABLE PRODUCTS
Section Note.
1.
In this Section the term " pellets " means products which have been agglomerated either directly by
compression or by the addition of a binder in a proportion not exceeding 3 % by weight.
BACK
CHAPTER - 06
LIVE TREES AND OTHER PLANTS;
BULBS, ROOTS AND THE LIKE;
CUT FLOWERS AND ORNAMENTAL FOLIAGE
Chapter Notes.
1.
Subject to the second part of heading 06.01, this Chapter covers only live trees and goods
(including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists
for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots,
garlic or other products of Chapter 7.
2.
Any reference in heading 06.03 or 06.04 to goods of any kind shall be construed as including a
reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods
of that kind, account not being taken of accessories of other materials. However, these headings
do not include collages or similar decorative plaques of heading 97.01.
HS
Hdg.
HS
Code
Description
Customs Duty
Pref.
Gen.
VAT Excise
Duty
Cess
PAL
SRL
Qty.
06.01
0601.10
0601.20
0601.20.01
-------
0601.20.09
2.5%
Ex
15%
2.5%
Ex
Ex
u
u
2.5%
Ex
2.5%
2.5%
2.5%
Ex
Ex
Ex
u
u
u
kg
kg
kg
kg
kg
kg
kg
kg
06.02
0602.10
0602.20
0602.30
0602.40
0602.90
0602.90.01
0602..90.09
Other :
---- Tea
---- Other
2.5% 15%
2.5% Ex
06.03
0603.10
0603.10.01
Fresh:
---- Roses
0603.10.02
---- Carnations
0603.10.03
---- Orchids
0603.10.04
---- Anthuriums
0603.10.09
---- Other
0603.90
HS
HS
28%
15%
28%
15%
28%
15%
28%
15%
28%
15%
28%
15%
Other
Description
Customs Duty
Pref.
Gen.
VAT Excise
20% or
Rs.20/=
per Kg
20% or
Rs 20/=
per Kg
20% or
Rs 20/=
per Kg
20% or
Rs 20/=
per Kg
20% or
Rs 20/=
per Kg
20% or
Rs.20/=
per Kg
Cess
PAL
SRL
Hdg.
Code
of
Qty.
Duty
06.04
0604.10
0604.91
0604.99
---
28%
15%
kg
28%
28%
15%
15%
kg
kg
BACK
CHAPTER - 07
EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
Chapter Notes.
1.
2.
In headings 07.09, 07.10, 07.11 and 07.12 the word " vegetables " includes edible mushrooms,
truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata),
fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress
and sweet marjoram (Majorana hortensis or Origanum majorana).
3.
Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to 07.11, other
than :
(a)
(b)
(c)
(d)
4.
However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are
excluded from this Chapter (heading 09.04).
Customs Duty
rks
HS
Hdg.
HS
Code
Description
07.01
-
0702.00
Seed
Other
VAT
Free
Ex
Rs.20
per kg. 05%
07.03
Excise
Cess PAL
Duty
SRL
0703.10
0703.10.01 ----
0703.10.02 ----
B'Onions
0703.10.03 ----
Other Onions
0703.10.09 ----
Other
0703.20
Garlic
0703.90
28%
kg
15%
Rs. 5
per kg
Rs. 10
per kg
Rs. 10
per kg
Rs. 10
per kg
05%
1.5% 0.25%
kg
05%
1.5% 0.25%
kg
05%
1.5% 0.25%
kg
kg
15%
1.5% 0.25%
(SP)13.5%
(In)9.75% 15%
28%
15%
15%
28%
28%
28%
15%
15%
15%
28%
28%
15%
15%
28%
28%
15%
15%
28%
28%
15%
15%
28%
28%
15%
15%
07.05
0705.21
----
0705.29
--
0705.11
0705.19
07.06
Lettuce :
Cabbage lettuce (head lettuce)
Other
Chicory :
Witloof chicory (Cichorium intybus var
foliosum)
Other
Carrots, turnips, salad beetroot, salsify,
celeriac, radishes and similar edible roots,
fresh or chilled
0706.10
0706.90
0707.00
Cucumbers
Gherkins
Customs Duty
HS
Hdg.
Unit
of Rema
Qty. rks
07.04
07.07
Gen.
07.02
Pref.
HS
Code
Description
Pref.
Gen.
VAT
Excise
Cess PAL
Duty
SRL
Unit
of Rema
Qty. rks
07.08
07.09
28%
28%
28%
15%
15%
15%
28%
28%
28%
28%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
28%
28%
28%
15%
15%
15%
28%
15%
28%
28%
15%
15%
----
0709.70
0709.90
07.10
Globe artichokes
Asparagus
Aubergines (egg-plants)
Celery other than celeriac
Mushrooms and truffles :
Mushrooms of the genus Agaricus
Truffles
Other
Fruits of the genus Capsicum of the genus
Pimenta
Spinach, New Zealand spinach and orache
spinach (garden spinach)
Other
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
0710.10.09 ----
0710.21
0710.21.01
0710.21.09
0710.22
0710.22.01
0710.22.09
0710.29
0710.29.01
0710.29.09
0710.30
--------------------
0710.30.01
0710.30.09
0710.40
0710.40.01
071040.09
0710.80
0710.80.01
0710.80.09
-------------------
Potatoes :
Uncooked
Rs.20/
per kg 15%
Rs.20/
per kg 15%
Cooked
28%
28%
15%
15%
28%
28%
15%
15%
28%
28%
15%
15%
28%
28%
15%
15%
28%
28%
15%
15%
28%
28%
15%
15%
Customs Duty
HS
Hdg.
10%
10%
10%
10%
HS
Code
0710.90
Description
-
Mixtures of vegetables :
Pref.
Gen.
VAT
Excise
Cess PAL
Duty
SRL
Unit
of Rema
Qty. rks
Uncooked
Cooked
28%
28%
15%
15%
28%
28%
15%
15%
28%
28%
15%
15%
28%
28%
15%
15%
15% 15%
Rs.10/
per kg 15%
28% 15%
------0711.51
-0711.59
-0711.90
0711.90.01 ---0711.90.02 ----
Olives
Capers
Cucumbers and gherkins :
Cucumbers
Gherkins
Mushrooms and truffles :
Mushrooms of the genus Agaricus
Other
Other vegetables; mixtures of vegetables :
Garlic
Onions
0711.90.09 ----
Other
0712.20
07.12
0712.31
0712.32
0712.33
0712.39
0712.90
0712.90.01
0712.90.09
-----------
07.13
0713.10
0713.20
0713.31
--
0713.39
-0713.39.02 ----
Black gram
Small red (Adzuki) beans (Phaseolus or Vigna
angularis)
Kidney beans, including white pea beans
(Phaseolus vulgaris)
Other
Cowpea
0713.39.03 ----
0713.33
--
Rs.10/per kg 15%
28%
28%
28%
28%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
15%
28%
15%
15%
28%
15%
15%
15%
Rs.05/per kg 15%
15% 15%
HS
Code
Description
Pref.
kg
kg
kg
kg
28%
15%
28%
15%
Rs.05/per kg 15%
Rs.05/per kg 15%
Customs Duty
HS
Hdg.
10%
10%
10%
10%
Gen.
VAT
Excise
Cess PAL
Duty
SRL
Unit
of Rema
Qty. rks
0713.39.09
0713.40
0713.40.01
0713.40.02
0713.40.09
0713.50
-------------
0713.90
07.14
Other
Lentils :
Massor dhal (whole or split red lentils)
Whole or split yellow lentils
Other
Broad beans (Vicia faba var. major)and horse
beans (Vicia faba var. equina, Vicia faba var.
minor)
Other
28%
15%
(SL) 2% 2.5%
(SL) 2% 2.5%
(SL)22.4% 28%
05%
05%
15%
1.5% 0.25%
kg
1.5% 0.25%
kg
1.5% 0.25% 10% kg
28%
28%
15%
15%
28%
28%
28%
15%
15%
15%
Manioc (cassava)
Sweet potatoes
Other
BACK
CHAPTER - 08
EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS
Chapter Notes.
1.
2.
Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits
and nuts.
3.
Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following
purposes :
(a)
(b)
quantities of
For additional preservation or stabilisation (e.g., by moderate heat treatment, sulphuring, the addition
of sorbic acid or potassium sorbate),
To improve or maintain their appearance (e.g., by the addition of vegetable oil or small
glucose syrup), provided that they retain the character of dried fruit or dried nuts.
Customs Duty
HS
Hdg.
HS
Code
Description
Pref.
Gen.
VAT
Excise
Duty
Cess
PAL
SRL
Unit
Rem
of
SUR Qty. arks
08.01
Seed coconut
0801.19.09 ---0801.21
-0801.21.01 ---0801.21.09 ---0801.22
-0801.31
-0801.31.01 ----
Other
Brazil nuts :
In shell :
Fresh
Other
Shelled
Cashew nuts:
In shell :
Fresh
0801.31.09 ----
Other
0801.32
Shelled
--
08.02
28%
Ex
28%
Ex
28%
28%
Ex
Ex
28%
28%
28%
15%
15%
15%
kg
kg &
u
kg &
1.5% 0.25% 10% u
1.5% 0.25% 10% kg
kg
kg
kg
L
28%
15%
28%
15%
28%
15%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
kg
kg
kg
Almonds :
In shell :
Fresh
0802.11.09 ----
Other
0802.12
Shelled
Hazelnuts or filberts (Corylus spp.) :
In shell :
Fresh:
Other
Shelled
Walnuts :
In shell :
Fresh
Other
Shelled
Chestnuts (Castana spp.) :
Fresh (not shelled or peeled)
Other
Pistachios :
Fresh (not shelled or peeled)
0802.21
0802.21.01
0802.21.09
0802.22
0802.31
0802.31.01
0802.31.09
0802.32
0802.40
0802.40.01
0802.40.09
0802.50
0802.50.01
HS
Hdg.
Coconuts:
Desiccated
Other :
In the Shell, fresh
---------------------------
HS
Code
0802.50.09 ----
Description
Other
28%
15%
28%
28%
15%
15%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
1.5% 0.25% 10%
28%
28%
28%
15%
15%
15%
kg
kg
kg
28%
28%
28%
15%
15%
15%
kg
kg
kg
28%
28%
15%
15%
kg
kg
28%
Customs Duty
15%
Pref.
Gen.
28%
VAT
15%
Excise
Duty
kg
kg
kg
kg
Unit Rem
of arks
Cess
PAL
SRL
SUR
Qty.
kg
08.03
0802.90
0802.90.01 ----
Other
Arecanuts, Fresh (not shelled or peeled)
0802.90.02 ----
Other Arecanuts
0802.90.03 ----
0802.90.09 ----
Other
0803.00
0803.00.01 ---0803.00.09 ----
08.04
28%
15%
28%
15%
28%
15%
28%
15%
28%
28%
15%
15%
kg
kg
kg
kg
kg
kg
Dates :
Fresh
0804.10.09 ----
Dried
0804.20
0804.20.01
0804.20.09
0804.30
0804.30.01
0804.30.09
0804.40
0804.40.01
0804.40.09
0804.50
0804.50.01
0804.50.02
0804.50.03
Figs :
Fresh
Dried
Pineapples :
Fresh
Dried
Avacados :
Fresh
Dried
Guavas, mangoes and mangosteens :
Guavas. Fresh
Guavas, Dried
Mangoes, Fresh
----------------------------
0804.50.04 ----
Mangoes, Dried
Mangosteens. Fresh
Mangosteens, Dried
08.05
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
28%
28%
15%
15%
kg
kg
28%
28%
15%
15%
kg
kg
28%
28%
15%
15%
kg
kg
28%
28%
15%
15%
kg
kg
28%
15%
28%
28%
28%
15%
15%
15%
20% or
Rs.15/=
per Kg 1.5% 0.25%
20% or
Rs.15/=
per Kg 1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
15%
kg
kg
10%
kg
10%
10%
10%
kg
kg
kg
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
kg
Oranges :
Fresh
(S)16%
(SL) 7 %
28%
Customs Duty
HS
Hdg.
20% or
Rs.15/=
per Kg
20% or
Rs.15/=
per Kg
20% or
Rs.15/=
per Kg
20% or
Rs.15/=
per Kg
HS
Code
0805.10.09 ----
Description
Pref.
Gen.
VAT
Dried
(S)16%
(SL) 7 %
28%
15%
Excise
Duty
Cess
PAL
SRL
Unit
Rem
of
SUR Qty. arks
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
kg
0805.20
0805.40
0805.40.01
0805.40.09
0805.50
-------
15%
(S)16%
(SL)11.2%
28%
15%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
28%
28%
15%
15%
Dried
0805.50.01 ----
Grapefruit :
Fresh
Dried
Lemons (Citrus limon, Citrus limonum)
and limes (ictrus aurantifolia, Citrus
Iatifolia):
Fresh
0805.50.09 ----
Dried
0805.90
0805.90.01 ----
Other :
Fresh
0805.90.09 ----
Dried
08.06
(S)16%
(SL)11.2%
28%
15%
28%
15%
28%
15%
28%
15%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
Fresh
(+)23.36%
(S)16%
0806.20
08.07
28%
15%
28%
15%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
Dried
kg
kg
kg
kg
kg
kg
kg
kg
0807.11
--
0807.19
--
Other
0807.20
Papaws (papayas)
28%
15%
28%
15%
28%
15%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
Customs Duty
08.08
kg
HS
Hdg.
kg
HS
Code
Description
Apples, pears and quinces, fresh
Pref.
Gen.
VAT
Excise
Duty
Cess
PAL
SRL
kg
kg
kg
Unit
Rem
of
SUR Qty. arks
0808.10
Apples
0808.20
08.09
(+)23.36%
(S)16%
(SL) Free
28%
15%
(SP)25.2%
28%
15%
28%
28%
28%
28%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
kg
kg
kg
kg
28%
15%
kg
28%
15%
kg
28%
15%
kg
28%
15%
kg
28%
28%
15%
15%
kg
kg
08.10
Apricots
Cherries
Peaches, including nectarines
Plums and sloes
0.25%
0.25%
0.25%
0.25%
0810.30
0810.40
0810.50
Strawberries
Raspberries, blackberries, mulberries
and loganberries
Black, white or red cuttants and
gooseberries
Cranberries, bilberries and other fruits of
the genus Vaccinium
Kiwifruit
(In)18.2%
0810.60
0810.90
0810.90.01 ----
Durians
Other :
Cocoa nuts, raw
0810.90.09 ----
Other
08.11
kg
kg
28%
15%
28%
15%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
28%
15%
kg
28%
28%
15%
15%
kg
kg
28%
Customs Duty
15%
kg
kg
kg
0811.90
08.12
Strawberries
Raspberries, blackberries, mulberries
and loganberries, black, white or red
currants and gooseberries
Other
Fruit and nuts, provisionally
preserved (for example, by sulphur
dioxide gas, in brine, in sulphur water
or in other preservative solutions), but
unsuitable in that state for immediate
consumption
0812.10
HS
Hdg.
Cherries
HS
Code
0812.90
Description
-
Other
Pref.
Gen.
(In)18.2%
28%
VAT
15%
Excise
Duty
Cess
PAL
SRL
Unit
Rem
of
SUR Qty. arks
kg
08.13
08.14
Apricots
Prunes
0813.30
0813.40
0813.40.01 ----
Apples
Other fruit :
Tamarind
0813.40.09 ----
Other
0813.50
0814.00
28%
15%
28%
28%
15%
15%
28%
15%
28%
15%
28%
15%
kg
28%
15%
kg
BACK
COFFEE, TEA, MATE AND SPICES
Chapter Notes.
Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows :
(a)
Mixtures of two or more of the products of the same heading are to be classified in that
heading;
(b)
The addition of other substances to the products of headings 09.04 to 09.10 (or to the mixtures
referred to in paragraph (a) or (b) above) shall not affect their classification provided the
resulting mixtures retain the essential character of the goods of those headings. Otherwise such
mixtures are not classified in this Chapter; those constituting mixed condiments or mixed
seasonings are classified in heading 21.03.
2.
kg
kg
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
CHAPTER - 09
1.
kg
This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 12.11.
kg
kg
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
09.01
Pref.
PAL
SRL
SUR
Unit of Rema
Qty. rks
28%
15%
kg
28%
15%
kg
28%
28%
15%
15%
kg
kg
0901.21
0901.22
0901.90
28%
28%
28%
15%
15%
15%
kg
kg
kg
28%
15%
kg
28%
15%
kg
28%
28%
28%
15%
15%
15%
kg
kg
kg
28%
Customs Duty
15%
kg
0901.12
--
---
09.02
Other
Decaffeinated :
Not decaffeinated
Decaffeinated
Other
Tea, whether or not flavoured
0902.10
Duty
Gen.
Cess
HS
Code
VAT Excise
Description
Pref.
Duty
Gen.
28%
15%
Cess
PAL
SRL
SUR
Unit of Rema
Qty. rks
kg
09.03
28%
28%
15%
15%
kg
kg
28%
28%
28%
28%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
kg
kg
kg
kg
0903.00
28%
15%
kg
28%
Ex
kg
28%
28%
Ex
Ex
kg
kg
05%
1.5% 0.25%
kg
28%
15%
kg
0905.00
28%
15%
kg
28%
28%
28%
28%
28%
28%
28%
Ex
Ex
Ex
Ex
Ex
15%
Ex
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
kg
kg
28%
28%
28%
28%
Ex
Ex
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
kg
kg
kg
kg
PAL
SRL
SUR
Mate
09.04
0904.11
0904.12
---
Pepper
Neither curshed nor gound
Crused or gound:
09.05
0.25%
0.25%
0.25%
0.25%
Vanilla
09.06
-------------
Cinnamon, crushed
Cinnamon, ground
Cassia, crushed
Cassia, ground
Customs Duty
HS
Hdg.
09.07
HS
Code
0907.00
VAT Excise
Description
Pref.
Duty
Gen.
Cess
Unit of Rema
Qty. rks
28%
Ex
kg
28%
28%
Ex
Ex
kg
kg
28%
28%
28%
Ex
Ex
Ex
kg
kg
kg
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25% 10%
0.25%
0.25%
0.25% 10%
0.25%
kg
kg
kg
kg
kg
28%
15%
kg
28%
15%
kg
28%
15%
kg
28%
15%
kg
28%
15%
kg
28%
28%
15%
15%
kg
kg
28%
28%
28%
15%
15%
15%
kg
kg
kg
28%
28%
15%
15%
kg
kg
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25% 10%
1.5% 0.25% 10%
kg
kg
kg
09.08
09.09
(SL)25.2%
09.10
Nutmeg
Mace
Cadamoms
(SP) 13.5%
15%
15%
15%
0910.10
Ginger
0910.10.01 ---- Dried but not ground, powdered or cfushed
0910.10.02 ---- Other, but not ground, powdered or crushed
0910.10.09 ---- Other
(B)23.52%
(SL)25.2%
(SL)25.2%
(B)23.52%
(SL)25.2%
0910.20
Saffron :
0910.20.01 ---- Not ground, powdered or crushed
28%
28%
BACK
CHAPTER - 10
CEREALS
Chapter Notes.
1.
2.
(a) The products specified in the headings of this Chapter are to be classified in those
headings only if
grains are present, whether or not in the ear or on the stalk.
(b) The Chapter does not cover grains which have been hulled or otherwise worked.
However, rice,
husked, milled, polished, glazed, parboiled or broken remains classified in heading
10.06.
Heading 10.05 does not cover sweet corn (Chapter 7).
Subheading Note.
1.
The term " durum wheat " means wheat of the Triticum durum species and the hybrids derived
from the inter-specific
crossing of Triticum durum which have the same number (28) of
chromosomes as that species.
Customs Duty
HS
Hdg.
HS
Code
Description
10.01
Pref.
Gen.
VAT
Excise
Cess
Duty
PAL
SRL
Unit
SUR of Rema
Qty. rks
Durum wheat
1001.90
Other
1001.90.01 ---- Wheat grain
1001.90.09 ---- Other
2.5%
Ex
1.5% 0.25%
kg
2.5%
2.5%
Ex
15%
1.5% 0.25%
1.5% 0.25% 10%
kg
kg
10.02
1002.00
Rye.
(In)9.75 %
15%
15%
kg
10.03
10.04
1003.00
1004.00
Barley
Oats
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
kg
kg
2.5%
2.5%
Ex
15%
kg
kg
10.05
Maize (corn)
1005.10
1005.90
10.06
Seed
Other
Rice
Customs Duty
HS
Hdg.
HS
Code
Description
1006.10
1006.20
Pref.
Gen.
Rs.09/per kg
Rs.09/per kg
VAT
Excise
Cess
Duty
PAL
SRL
SUR
Unit
of Rema
Qty. rks
Ex
1.5% 0.25%
kg
Ex
1.5% 0.25%
kg
10.07
1006.30
1006.40
1007.00
Grain sorghum
10.08
Rs.09/per kg
Rs.09/per kg
Ex
1.5% 0.25%
kg
Ex
1.5% 0.25%
kg
28%
15%
kg
28%
15%
kg
28%
28%
28%
28%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
kg
kg
kg
kg
-------
Buckwheat
Millet :
Kurakkan (Eleusine coracana spp.)
Other
Canary seed
Other cereals
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
BACK
CHAPTER - 11
PRODUCTS OF THE MILLING INDUSTRY;
MALT; STARCHES; INULIN; WHEAT GLUTEN
Chapter Notes.
1
2.
(A)
Products from the milling of the cereals listed in the table below fall in this Chapter if
they have, by weight on the dry product :
(a)
(b)
Otherwise, they fall in heading 23.02. However, germ of cereals, whole, rolled, flaked or
ground is always classified in heading 11.04.
(B)
Products falling in this Chapter under the above provisions shall be classified in heading
11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with
the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against
the cereal concerned.
Otherwise, they fall in heading 11.03 or 11.04.
3.
Cereal
Starch Content
Ash Content
(1)
(2)
(3)
45 %
45 %
45 %
2.5 %
3%
5%
45 %
45 %
45 %
2%
1.6 %
4%
80 %
80 %
90 %
For the purposes of heading 11.03, the terms " groats " and " meal " mean products obtained by
the fragmentation of cereal grains, of which :
(a)
(b)
in the case of maize (corn) products, at least 95 % by weight passes through a woven
metal wire cloth sieve with an aperture of 2 mm;
in the case of other cereal products, at least 95 % by weight passes through a woven
metal wire cloth sieve with an aperture of 1.25 mm.
Customs Duty
HS
Hdg.
11.01
HS
Code
Description
1101.00
Of wheat
Other
Pref.
Gen.
15%
15%
VAT
Ex
15%
Excise Cess
PAL
SRL
SUR
1.5%
1.5%
0.25%
0.25%
10%
10%
Unit of Remar
Qty.
ks
kg
kg
11.02
Cereal flours other than of wheat or
meslin
1102.10
1102.20
1102.30
Rye flour
Maize (corn) flour
Rice flour
1102.90
Other
11.03
28%
28%
Rs 09/per kg
28%
15%
15%
1.5%
1.5%
0.25%
0.25%
10%
10%
kg
kg
Ex
15%
1.5%
1.5%
0.25%
0.25%
10%
10%
kg
kg
28%
28%
28%
28%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
kg
kg
kg
kg
28%
28%
15%
15%
1.5%
1.5%
0.25%
0.25%
10%
10%
kg
kg
28%
28%
28%
15%
15%
15%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
10%
10%
10%
kg
kg
kg
15%
1.5%
0.25%
10%
kg
28%
28%
15%
15%
1.5%
1.5%
0.25%
0.25%
10%
10%
kg
kg
15%
28%
15%
15%
1.5%
1.5%
0.25%
0.25%
10%
10%
kg
kg
PAL
SRL
SUR
1.5%
1.5%
0.25%
0.25%
10%
10%
1103.11
1103.13
1103.19
1103.20
----
11.04
1104.12
1104.19
---
1104.22
1104.23
1104.29
1104.30
--------
11.05
28%
1105.10
1105.20
11.06
Flour, meal and powder of the dried
leguminous vegetables of heading 07.13
of sago or of roots or tubers of heading
07.14 or of the products of Chapter 8
1106.10
Customs Duty
HS
Hdg.
HS
Code
1106.20
Description
-
Pref.
Gen.
06%
28%
VAT
15%
15%
Excise Cess
Unit of Remar
Qty.
ks
kg
kg
1106.30
1106.30.01 --1106.30.09 --11.07
28%
28%
15%
15%
1.5%
1.5%
0.25%
0.25%
10%
10%
kg
kg
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
1.5%
1.5%
0.25%
0.25%
10%
10%
kg
kg
(SL)25.2%
28%
28%
28%
06%
28%
28%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
kg
28%
15%
1.5%
0.25%
10%
kg
Not roasted
Roasted
1108.11
1108.12
1108.13
1108.14
1108.19
1108.20
-----
Starches; inulin
Starches:
Wheat starch
Mazie (corn) starch
Potato starch
Manioc (cassava) starch
Other starches
Inulin
11.08
11.09
1109.00
BACK
CHAPTER - 12
OIL SEEDS AND OLEAGINOUS FRUITS;
MISCELLANEOUS GRAINS, SEEDS AND FRUIT;
INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER
Chapter Notes.
1.
Heading 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds,
sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does
not apply to products of heading 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).
2.
Heading 12.08 applies not only to non-defatted flours and meals but also to flours and meals
which have been partially defatted or defatted and wholly or partially refatted with their original
oils. It does not, however, apply to residues of headings 23.04 to 23.06.
3.
For the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of
ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches
(other than those of the species Vicia faba) or of lupines are to be regarded as " seeds of a kind
used for sowing ".
Heading 12.09 does not, however, apply to the following even if for sowing :
(a)
(b)
(c)
(d)
4.
Heading 12.11 applies, inter alia, to the following plants or parts thereof : basil, borage, ginseng,
hyssop, liquorice, all
species of mint, rosemary, rue, sage and wormwood.
Heading 12.11 does not, however, apply to :
(a)
For the purposes of heading 12.12, the term " seaweeds and other algae " does not include :
(a)
Subheading Note.
1.
For the purposes of subheading 1205.10, the expression " low erucic acid rape or colza seeds "
means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2 %
by weight and yielding a solid component which contains less than 30 micromoles of
glucosinolates per gram.
Customs Duty
HS
Hdg.
HS
Code
Description
Pref.
Gen.
VAT
Excise
Cess
Duty
PAL
SRL
Unit
Remar
of
SUR Qty. ks
1201.00
12.01
28%
15%
12.02
28%
28%
15%
15%
12.03 1203.00
Copra
2.5%
15%
12.04 1204.00
(In)9.75 % 15%
15%
1202.10
1202.20
Customs Duty
HS
Hdg.
HS
Code
Description
12.05
Pref.
Gen.
VAT
Excise
Cess
Duty
PAL
SRL
Unit
Remar
of
SUR Qty. ks
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
12.06 1206.00
12.07
1207.91
-1207.99
-1207.99.01 --1207.99.09 --12.08
12.09
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
(In)18.2%
28%
15%
2.5%
28%
15%
15%
28%
28%
15%
15%
(In)1.63% 2.5%
15%
(In)1.63%
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
(In)1.63% 2.5%
(In)1.63% 2.5%
(In)1.63% 2.5%
15%
15%
15%
(In)1.63% 2.5%
15%
(In)Free
Free
(In)1.63% 2.5%
Ex
15%
15%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
kg
Of soya beans
Other
Seed, fruits and spores, of a kind used for
sowing
1209.10
1209.21
1209.22
1209.23
1209.24
1209.25
------
1209.26
1209.29
1209.30
---
1209.91
1209.99
---
12.10
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
kg
kg
kg
kg
HS
Code
1210.20
12.11
15%
HS
Hdg.
(In)9.75 % 15%
Description
-
Pref.
Gen.
(In)1.63% 2.5%
VAT
15%
Excise
Cess
Duty
PAL
SRL
Unit
Remar
of
SUR Qty. ks
powdered
1211.10
1211.20
1211.30
1211.40
1211.90
12.12
Liquorice roots
Ginseng roots
Coca leaf
Poppy straw
Other
(In) 3.9%
(In) 3.9%
(In) 3.9%
(In) 3.9%
(In) 3.9%
06%
06%
06%
06%
06%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
28%
15%
15%
15%
28%
15%
28%
28%
15%
15%
15%
15%
15%
15%
1212.91
1212.99
---
12.13
1213.00.01 ---1213.00.09 ---12.14
28%
28%
( BACK
CHAPTER - 13
LAC; GUMS, RESINS
AND OTHER VEGETABLE SAPS AND EXTRACTS
Chapter Note.
1.
Heading 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops,
extract of aloes and opium.
The heading does not apply to :
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(ij)
Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential
oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or
(j) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums
(heading 40.01).
Customs Duty
HS
Hdg.
HS
Code
Description
13.01
Pref.
Gen.
(+)1.25%
(In) 1.63%
(In) 1.63%
(In) 1.63 %
(In) 1.63 %
2.5%
2.5%
2.5%
2.5%
VAT
Excise
Duty
Cess
PAL
SRL
SUR
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
PAL
SRL
SUR
Unit of Rema
Qty. rks
13.02
Lac :
Seed lac and stick lac
Other
Gum Arabic
Other
15%
15%
15%
15%
kg
kg
kg
kg
HS
Hdg.
HS
Code
Description
Pref.
Gen.
VAT
Excise
Duty
Cess
Unit of Rema
Qty. rks
1302.11
--
15%
15%
kg
1302.12
1302.13
---
Of liquorice
Of hops
15%
15%
15%
15%
kg
kg
1302.14
--
1302.14.01
1302.14.09
1302.19
1302.20
--------
1302.31
1302.32
---
1302.39
--
*7.5%
15%
15%
15%
15%
15%
15%
kg
kg
kg
15%
15%
kg
15%
15%
kg
15%
15%
15%
15%
kg
kg
BACK
CHAPTER - 14
VEGETABLE PLAITING MATERIALS;
VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED
Chapter Notes.
1.
This Chapter does not cover the following products which are to be classified in Section XI:
vegetable materials or fibres
of vegetable materials of a kind used primarily in the
manufacture of textiles, however prepared, or other vegetable materials which have undergone
treatment so as to render them suitable for use only as textile materials.
2.
Heading 14.01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached,
rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The
heading does not apply to chipwood (heading 44.04).
Heading 14.02 does not apply to wood wool (heading 44.05).
Heading 14.03 does not apply to prepared knots or tufts for broom or brush making (heading 96.03).
3.
4.
Customs Duty
HS
Hdg.
14.01
HS
Code
Description
Vegetable materials of a kind used
primarily for plaiting (for example,
bamboos, rattans, reeds, rushes, osier,
raffia, cleaned, bleached or dyed cereal
straw, and lime bark)
Pref.
Gen.
VAT
Excise
Cess
Duty
PAL
SRL
Unit
Rem
of
SUR Qty. arks
1401.10
Bamboos
(In)1.63%
2.5%
15%
1401.20
1401.90
Rattans
Other
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
28%
15%
15%
15%
28%
28%
15%
15%
06%
06%
15%
15%
28% or
Rs. 400
per kg.
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
14.02 1402.00
1402.00.01
1402.00.09
14.03 1403.00
1403.00.01
1403.00.09
-----
14.04
Coconut ekels
Other
Vegetable products not elsewhere specified
or included
1404.10
1404.20
1404.90
1404.90.01
---
1404.90.02
1404.90.03
1404.90.04
1404.90.05
1404.90.09
-----------
Betel leaves
Coconut shell pieces
Coconut shell powder
Coconut husk chips
Other
(+) 03%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
10%
SECTION - III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED
EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
BACK
CHAPTER - 15
kg
kg
kg
kg
kg
kg
Chapter Notes.
1.
04.05
(d)
(e)
(f)
2.
Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.10).
3.
Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be
classified in the heading appropriate to the corresponding undenatured fats and oils and their
fractions.
4.
Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in
heading 15.22.
Subheading Note.
1.
For the purposes of subheadings 1514.11 and 1514.19, the expression " low erucic acid rape or colza oil " means the fixed oil
which has an erucic acid content of less than 2 % by weight.
Customs Duty
HS
Hdg.
15.01
15.02
HS
Hdg.
15.03
15.04
HS
Code
1501.00
Description
Pig fat (including lard) and poultry fat,
other than that of heading 02.09 or 15.03
1502.00
Tallow
Other
HS
Code
1503.00
Pref.
Description
Lard stearin, lard oil, oleostearin, oleooil and tallow oil, not emulsified or
mixed or otherwise prepared
Fats and oils and their fractions, of fish
or marine mammals, wheather or not
refined, but not chemically modified :
Gen.
VAT
SRL
Unit
Rem
of
SUR Qty. arks
28%
15%
15%
28%
Customs Duty
15%
15%
Pref.
Gen.
28%
VAT
15%
SRL
L
L
Unit
Rem
of
SUR Qty. arks
1504.10
1504.20
1504.30
15.06
1505.00
1506.00
15.07
15.08
15.09
15%
15%
15%
15%
15%
15%
15%
15%
28%
15%
28%
15%
Rs.15/=
28%
28%
15%
15%
28%
28%
15%
15%
Virgin
Other
28%
28%
15%
15%
28%
15%
28%
15%
28%
Customs Duty
15%
Crude oil
Other
1510.00
15.11
Crude oil
Other :
Serial fractions at room temperature (palm
stearin)
HS
Code
1511.90.02 ---
1511.90.09 --15.12
15%
HS
Hdg.
15%
15.10
Description
Pref.
Gen.
VAT
SRL
Unit
Rem
of
SUR Qty. arks
28%
15%
Other
28%
15%
1512.11
1512.19
---
1512.21
--
1512.29
--
15.13
28%
28%
15%
15%
28%
28%
15%
15%
28%
28%
15%
15%
28%
28%
15%
15%
28%
28%
15%
15%
28%
28%
15%
15%
28%
28%
15%
15%
(In)9.75 %
15%
(In)9.75 %
15%
Customs Duty
15%
15%
---
15.14
-----
15.15
1515.11
1515.19
HS
Hdg.
---
HS
Code
1515.21
1515.29
---
Description
Maize (corn) oil and its fractions :
Crude oil
Other
1515.30
1515.40
1515.50
1515.90
Pref.
(In) 18.2%
(In)9.75 %
Gen.
VAT
SRL
Unit
Rem
of
SUR Qty. arks
28%
28%
15%
15%
28%
15%
28%
28%
15%
15%
15%
15%
15.16
15%
15%
15%
15%
28%
15%
15%
15%
15%
15%
*7.5%
(+)09%
(SL)13.5%
*7.5%
(SL)13.5 %
15%
15%
15%
15%
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
15.17
Margarine; edible mixtures or
preparations of animal or vegetable fats
or oils or of fractions of different fats or
oils of this Chapter , other than edible
fats or oils or their fractions of heading
15.16
1517.10
1517.90
15.18
15.20
1518.00
1520.00
15.22
1522.00
Vegetable waxes
Other
Degras; residues resulting from the
treatment of fatty substances or animal
or vegetable waxes
SECTION - IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND
MANUFACTURED TOBACCO SUBSTITUTES
Section Note.
1.
In this Section the term " pellets " means products which have been agglomerated either directly
by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.
BACK
CHAPTER - 16
PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC
INVERTEBRATES
Chapter Notes.
1.
This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or
preserved by the processes specified in Chapter 2 or 3 or heading 05.04.
2.
Food preparations fall in this Chapter provided that they contain more than 20 % by weight of
sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or
any combination thereof. In cases where the preparation contains two or more of the products
mentioned above, it is classified in the heading of Chapter 16 corresponding to the component
or components which predominate by weight. These provisions do not apply to the stuffed
products of heading 19.02 or to the preparations of heading 21.03 or 21.04.
Subheading Notes.
1.
For the purposes of subheading 1602.10, the expression " homogenised preparations " means
preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant
food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the
application of this definition no account is to be taken of small quantities of any ingredients
which may have been added to the preparation for seasoning, preservation or other purposes.
These preparations may contain a small quantity of visible pieces of meat or meat offal. This
subheading takes precedence over all other subheadings of heading 16.02.
2.
The fish and crustaceans specified in the subheadings of heading 16.04 or 16.05 under their
common names only, are of the same species as those mentioned in Chapter 3 under the same
name.
Customs Duty
HS
Hdg.
16.01
HS
Code
Description
Gen.
VAT Excise
Duty
Cess
PAL
SRL
SUR
Unit of Rema
Qty. rks
1601.00
Sausages and similar products, of meat,
meat offal or blood; food preparations
based on these products
16.02
Pref.
28%
15%
15% or
Rs.15/=
per Kg 1.5% 0.25% 10%
kg
1602.10
1602.20
1602.31
1602.32
1602.39
16.03
---
1602.41
1602.42
1602.49
1602.50
-----
1602.90
1603.00
Homogenised preparations
Of liver of any animal
Of poultry of heading 01.05:
Of turkeys
28%
28%
15%
15%
kg
kg
28%
15%
kg
28%
28%
15%
15%
28%
28%
28%
15%
15%
15%
kg
kg
0.25% 10%
0.25% 10%
0.25% 10%
kg
kg
kg
0.25% 10%
kg
0.25% 10%
kg
0.25% 10%
kg
Of bovine animals
28%
15%
28%
15%
15% or
Rs.15/=
per Kg 1.5%
15% or
Rs.15/=
per Kg 1.5%
28%
15%
15% or
Rs.15/=
per Kg 1.5%
(+)11.25%
(+)11.25%
(+)11.25%
(+)11.25%
(+)11.25%
(+)11.25%
(+)11.25%
(+)11.25%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
kg
kg
kg
(+)12.5%
15%
15%
15%
15%
1.5%
1.5%
0.25% 10%
0.25% 10%
kg
kg
28%
28%
28%
28%
28%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
kg
16.04
1.5%
1.5%
1.5%
1605.10
1605.20
1605.30
1605.40
1605.90
16.05
-
BACK
CHAPTER - 17
SUGARS AND SUGAR CONFECTIONERY
Chapter Note.
1.
L
L
10%
10%
10%
10%
10%
(a)
(b)
(c)
Subheading Note.
1.
For the purposes of subheadings 1701.11 and 1701.12, " raw sugar " means sugar whose content
of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5 .
HS
Hdg.
HS
Code
Customs Duty
Description
Pref
Gen.
VAT
Excise
Cess
PAL
Unit
Rema
of
SRL SUR Qty. rks
17.01
Cane or beet sugar and chemically pure
sucrose, in solid form
1701.11
--
Rs.4.50
per kg
Rs.4.50
per kg
Cane sugar
1701.12
--
1701.91
--
1701.91.01
1701.91.09
1701.99
1701.99.01
--------
05%
1.5% 0.25%
kg
05%
1.5% 0.25%
kg
28%
28%
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
Rs.4.50
per kg
05%
1.5% 0.25%
kg
Rs.4.50
per kg
05%
1.5% 0.25%
kg
Other sugar
Other
Rs.4.50
per kg
28%
05%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
Beet sugar
Other :
Containing added flavouring or colouring
matter :
Sugar
Other
Other :
Customs Duty
HS
Hdg.
HS
Code
Description
1702.11
--
1702.19
1702.20
--
Pref
Gen.
15%
15%
15%
VAT
15%
15%
15%
Excise
Cess
PAL
Unit
Rema
of
SRL SUR Qty. rks
1702.30
1702.40
1702.50
1702.60
1702.90
15%
15%
15%
15%
15%
15%
15%
15%
28%
15%
15%
15%
15%
28%
28%
15%
15%
Rs.4.50
per kg
Sakkara, Jaggery
Other
Molasses resulting from the extraction
or refining of sugar
1703.10
1703.90
17.04
Cane molasses
Other
Sugar confectionery (including white
chocolate), not containing cocoa
1704.10
Chewing gum, whether or not sugarcoated
28%
15%
Other
28%
15%
1704.90
15% or
Rs.20/=
per Kg 1.5% 0.25% 10% kg
15% or
Rs.20/=
per Kg 1.5% 0.25% 10% kg
BACK
CHAPTER - 18
COCOA AND COCOA PREPARATIONS
Chapter Notes.
1.
This Chapter does not cover the preparations of heading 04.03, 19.01, 19.04, 19.05, 21.05,
22.02, 22.08, 30.03 or 30.04.
L
L
2.
HS
Hdg.
18.01
18.02
Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this
Chapter, other food preparations containing cocoa.
HS
Code
VAT Excise
Duty
Description
Cess
PAL
SRL
SUR
Unit
Rema
of
rks
Qty.
1801.00
1801.00.01 ---
28%
15%
kg
1801.00.02 ---
Roasted
28%
15%
kg
1802.00
28%
15%
kg
Not defatted
Wholly or partly defatted
28%
28%
15%
15%
kg
kg
18.03
18.04
1804.00
28%
15%
kg
18.05
1805.00
28%
15%
kg
28%
15%
15% or
Rs.15/=
per Kg 1.5% 0.25% 10%
kg
28%
15%
kg
18.06
1806.20
1806.31
Filled
28%
15%
Not filled
28%
15%
Other
28%
15%
1806.32
1806.90
15% or
Rs.15/=
per Kg 1.5% 0.25% 10%
15% or
Rs.15/=
per Kg 1.5% 0.25% 10%
15% or
Rs.15/=
per Kg 1.5% 0.25% 10%
BACK
CHAPTER - 19
PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK;
PASTRYCOOKS' PRODUCTS
Chapter Notes.
1.
kg
kg
kg
(a)
Except in the case of stuffed products of heading 19.02, food preparations containing
more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans,
molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
Biscuits or other articles made from flour or from starch, specially prepared for use in
animal feeding (heading 23.09); or
Medicaments or other products of Chapter 30.
(b)
(c)
2.
The term " groats " means cereal groats of Chapter 11;
The terms " flour " and " meal " mean :
(1)
(2)
3.
4
HS
Hdg.
Heading 19.04 does not cover preparations containing more than 6 % by weight of cocoa
calculated on a totally defatted basis or coated with chocolate or other food preparations
containing cocoa of heading 18.06 (heading 18.06).
For the purposes of heading 19.04, the expression " otherwise prepared " means prepared or
processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.
Customs Duty
Pref.
Gen.
HS
Code
VAT
Excise
Duty
VAT
Excise
Duty
Description
19.01
PAL
SRL
SUR
Cess
PAL
SRL
Unit
of Rem
SUR Qty. arks
Customs Duty
HS
Hdg.
Unit Rem
of arks
Qty.
Cess
HS
Code
Description
Pref.
Gen.
06%
06%
Ex
15%
1.5% 0.25%
kg
1.5% 0.25% 10% kg
15%
15%
15%
15%
19.02
--
1902.19
--
Other
1902.20
1902.30
Other pasta
1902.40
Couscous
(SL) 25.2%
19.03
1903.00
28%
15%
28%
15%
28%
15%
28%
15%
28%
15%
28%
15%
10% or
Rs.10/=
per Kg
10% or
Rs.10/=
per Kg
10% or
Rs.10/=
per Kg
10% or
Rs.10/=
per Kg
10% or
Rs.10/=
per Kg
19.04
1904.20
1904.30
Bulgur wheat'
28%
15%
28%
15%
28%
15%
10% or
Rs.10/=
per Kg 1.5% 0.25% 10% kg
10% or
Rs.10/=
per Kg
1.5% 0.25% 10% kg
10% or
Rs.10/=
kg
per Kg 1.5% 0.25% 10%
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
19.05
1905.10
Pref.
Gen.
28%
15%
Excise
Duty
Cess
PAL
SRL
SUR
Unit
of Rem
Qty. arks
1905.20
1905.31
--
1905.32
--
1905.40
1905.90
1905.90.01 ---
1905.90.09 ---
28%
15%
28%
15%
28%
15%
28%
15%
10% or
Rs.10/=
per Kg 1.5% 0.25% 10% kg
10% or
Rs.10/=
per Kg 1.5% 0.25% 10% kg
10% or
Rs.10/=
per Kg 1.5% 0.25% 10% kg
Other :
Bread
28%
Ex
28%
15%
Other
10% or
Rs.10/=
per Kg 1.5% 0.25% 10% kg
10% or
Rs.10/=
per Kg 1.5% 0.25% 10% kg
BACK
CHAPTER - 20
PREPARATIONS OF VEGETABLES, FRUIT, NUTS
OR OTHER PARTS OF PLANTS
Chapter Notes.
1.
2.
Headings 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the
like in the form of sugar confectionery (heading 17.04) or chocolate confectionery (heading
18.06).
3.
Headings 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or
of heading 11.05 or 11.06 (other than flour, meal and powder of the products of Chapter 8)
which have been prepared or preserved by processes other than those referred to in Note 1 (a).
Tomato juice the dry weight content of which is 7 % or more is to be classified in heading 20.02.
5.
For the purposes of heading 20.07, the expression " obtained by cooking " means obtained by
heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a
product through reduction of water content or other means.
6.
For the purposes of heading 20.09, the expression " juices, unfermented and not containing
added spirit " means juices of an
alcoholic strength by volume (see Note 2 to Chapter 22)
not exceeding 0.5 % vol.
Subheading Notes.
1.
For the purposes of subheading 2005.10, the expression " homogenised vegetables " means
preparations of vegetables, finely homogenised, put up for retail sale as infant food or for
dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application
of this definition no account is to be taken of small quantities of any ingredients which may
have been added to the preparation for seasoning, preservation or other purposes. These
preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005.10
takes precedence over all other subheadings of heading 20.05.
2.
For the purposes of subheading 2007.10, the expression " homogenised preparations " means
preparations of fruit, finely homogenised, put up for retail sale as infant food or for dietetic
purposes, in containers of a net weight content not exceeding 250 g. For the application of this
definition no account is to be taken of small quantities of any ingredients which may have been
added to the preparation for seasoning, preservation or other purposes. These preparations may
contain a small quantity of visible pieces of fruit. Subheading 2007.10 takes precedence over all
other subheadings of heading 20.07.
3.
For the purposes of subheadings 2009.12, 2009.21, 2009.31, 2009.41, 2009.61 and 2009.71, the
expression " Brix value " means the direct reading of degrees Brix obtained from a Brix
hydrometer or of refractive index expressed in terms of percentage sucrose content obtained
from a refractometer, at a temperature of 20 C or corrected for 20 C if the reading is made at
a different temperature.
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
Pref.
Gen.
Excise
Duty
Cess
PAL
SRL
SUR
Unit of Rem
Qty. arks
20.01
Vegetables, fruit, nuts and other edible
parts of plants, prepared or preserved
by vinegar or acetic acid.
2001.10
- Cucumbers and gherkins:
2001.10.01 ---- Cucumbers
28%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
15%
kg
2001.90
28%
15%
28%
15%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
Other
kg
kg
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
Pref.
Gen.
Excise
Duty
Cess
PAL
SRL
SUR
Unit of Rem
Qty. arks
20.02
Tomatoes prepared or preserved
otherwise than by vinegar or acetic
acid.
2002.10
2002.90
Other
20.03
28%
28%
15%
15%
kg
kg
2003.20
Truffles
2003.90
Other
20.04
2004.10
2004.90
20.05
2005.10
2005.20
28%
15%
28%
15%
28%
15%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
kg
kg
kg
28%
15%
28%
15%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
28%
15%
2005.40
2005.51
--
2005.59
--
Other
2005.60
Asparagus
2005.70
Olives
2005.80
28%
15%
28%
15%
28%
15%
28%
15%
28%
15%
28%
15%
28%
15%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg
20% or
Rs.15/=
per Kg
20% or
Rs.15/=
per Kg
20% or
Rs.15/=
per Kg
20% or
Rs.15/=
per Kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
2005.90
HS
Hdg.
HS
Code
15%
VAT
Description
20.06 2006.00
Pref.
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
Gen.
Excise
Duty
Cess
PAL
SRL
SUR
kg
Unit of Rem
Qty. arks
(SL)23.8%
28%
15%
28%
15%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
28%
15%
20.07
2007.10
2007.91
--
Other:
Citrus fruit
2007.99
--
20.08
(SL)23.8%
28%
15%
(SL)23.8%
28%
15%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
15%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
Other
kg
kg
kg
kg
kg
--
28%
2008.19
-- Other, including mixtures:
2008.19.01 ---- Cashew nuts
28%
15%
28%
15%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
kg
kg
kg
Pineapples
2008.30
Citrus fruit
2008.40
Pears
2008.50
Apricots
28%
15%
(SL)23.8%
28%
15%
(SL)23.8%
(SL)23.8%
28%
28%
15%
15%
20% or
Rs.15/=
per Kg
20% or
Rs.15/=
per Kg
20% or
Rs.15/=
per Kg
20% or
kg
kg
kg
kg
2008.60
Cherries
2008.70
(SL)23.8%
HS
Hdg.
HS
Code
2008.80
28%
15%
(SL)23.8%
28%
Customs Duty
15%
VAT
Description
-
Strawberries
Pref.
(SL)23.8%
2008.91
2008.92
--
--
Gen.
28%
15%
28%
15%
28%
15%
Mixtures
Rs.15/=
per Kg
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
Excise
Duty
Cess
PAL
SRL
SUR
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
kg
kg
Unit of Rem
Qty. arks
kg
kg
kg
2008.99
-- Other:
2008.99.01 ---- Mangoes
28%
15%
28%
15%
20.09
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
kg
kg
2009.11
--
Orange juice:
Frozen
2009.12
--
2009.19
--
Other
2009.21
--
2009.29
--
Other
2009.31
--
2009.39
--
28%
15%
28%
15%
28%
15%
28%
15%
28%
15%
28%
15%
28%
15%
Other
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
kg
kg
kg
kg
kg
kg
kg
2009.41
--
Pineapple juice:
Of a Brix value not exceeding 20
2009.49
--
Other
2009.50
Tomato juice
2009.61
--
28%
15%
28%
15%
28%
15%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
15%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
28%
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
2009.69
--
Other
2009.71
--
Apple juice:
Of a Brix value not exceding 20
Pref.
Gen.
28%
2009.79
--
2009.80
Excise
Duty
15%
28%
15%
28%
15%
Other
Cess
PAL
SRL
SUR
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
kg
kg
kg
kg
Unit of Rem
Qty. arks
kg
kg
kg
28%
15%
28%
15%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
15%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
kg
15%
20% or
Rs.15/=
per Kg 1.5% 0.25% 10%
kg
kg
kg
28%
2009.90
Mixtures of juices
28%
BACK
CHAPTER - 21
Chapter Notes.
1.
(f)
(g)
2.
Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01.
3.
For the purposes of heading 21.04, the expression " homogenised composite food preparations " means preparations consisting
of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as
infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this
definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning,
preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
21.01
Pref.
Gen.
Excise
Duty
Cess
PAL
SRL
Unit
of Rema
SUR Qty. rks
2101.11
2101.12
2101.20
2101.20.01
2101.20.09
2101.30
---
28%
15%
28%
15%
28%
28%
15%
15%
28%
15%
21.02
2102.30
21.03
Active yeasts
Inactive yeasts; other single-cell microorganisms, dead
Prepared baking powders
2.5%
15%
2.5%
28%
15%
15%
15%
10% or
Rs.15/=
per Kg 1.5% 0.25% 10% kg
Soya sauce
28%
2103.20
2103.30
HS
Hdg.
15%
28%
Customs Duty
15%
HS
Code
2103.90
28%
VAT
Description
-
Pref.
Gen.
Other
28%
21.04
10% or
Rs.15/=
per Kg 1.5% 0.25% 10% kg
10% or
Rs.15/=
per Kg 1.5% 0.25% 10% kg
15%
Excise
Duty
Cess
PAL
SRL
SUR
Unit
of Rema
Qty. rks
10% or
Rs.15/=
per Kg 1.5% 0.25% 10% kg
2104.20
21.05 2105.00
28%
15%
28%
28%
15%
10% or
Rs.15/=
per Kg 1.5% 0.25% 10% kg
10% or
Rs.15/=
per Kg 1.5% 0.25% 10% kg
28%
15%
15% or
Rs.25/=
per Kg 1.5% 0.25% 10% kg
15%
28%
15%
15%
21.06
Other:
L
L
2106.90.01
2106.90.02
2106.90.03
2106.90.04
2106.90.05
2106.90.06
2106.90.07
2106.90.08
2106.90.09
2106.90.10
2106.90.19
28%
15%
15%
15%
15%
Ex
15%
1.5% 0.25%
kg
1.5% 0.25% 10% kg
15%
15%
15%
15%
kg
1.5% 0.25% 10% & l
1.5% 0.25% 10% kg
15%
15% or
Rs.25/=
per Kg 1.5% 0.25% 10% kg
BACK
CHAPTER 22
BEVERAGES, SPIRITS AND VINEGAR
Chapter Notes.
1.
Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered
unsuitable for consumption as beverages (generally heading 21.03);
Sea water (heading 25.01);
Distilled or conductivity water or water of similar purity (heading 28.51);
Acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 29.15);
Medicaments of heading 30.03 or 30.04; or
Perfumery or toilet preparations (Chapter 33).
2.
For the purposes of this Chapter and of Chapters 20 and 21, the " alcoholic strength by volume " shall be determined at a
temperature of 20 C.
3.
For the purposes of heading 22.02, the term " non-alcoholic beverages " means beverages of an alcoholic strength by volume not
exceeding 0.5 % vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate.
Subheading Note.
1.
For the purposes of subheading 2204.10, the expression " sparkling wine " means wine which, when kept at a temperature of 20
C in closed containers, has an excess pressure of not less than 3 bars.
Customs Duty
Unit Rem
of arks
HS
Hdg.
HS
Code
VAT
Description
22.01
Pref.
Pref.
Excise
Duty
Cess
PAL
SRL SUR
2201.10.09 ----
Other
2201.90
2201.90.01 ----
Other:
Water
2201.90.09 ----
22.02
28%
15%
28%
15%
15% or
Rs.10/=
per Kg 1.5% 0.25% 10%
15% or
Rs.10/=
per Kg 1.5% 0.25% 10%
15% or
Rs.10/=
per Kg 1.5% 0.25% 10%
15% or
Rs.10/=
per Kg 1.5% 0.25% 10%
28%
15%
28%
15%
28%
15% or
Rs 6.00 Rs.10/=
18% per l per Kg 1.5% 0.25% 10%
Other
Customs Duty
HS
Code
2202.90
VAT
Description
Pref.
Pref.
Other
28%
22.03
l
l
l
l
HS
Hdg.
Qty.
2203.00
22.04
Excise
Duty
Cess
PAL
SRL SUR
15% or
Rs 6.00 Rs.10/=
18% per l per Kg 1.5% 0.25% 10%
Unit
of Rem
Qty. arks
Rs. 75/per l
18%
Rs.200/per l
18%
Sparkling wine
2204.21
--
2204.29
--
Other
2204.30
Rs.200/per l
18%
Rs.200/per l
18%
Rs.200/per l
18%
22.05
2205.90
Other
2206.00
Rs.200/per l
18%
Rs.200/per l
18%
22.06
22.07
Rs.200/per l
18%
Rs. 100/per l
18%
18%
15%
18%
Rs. 100/per l
18%
2207.20
22.08
15%
2208.30
Rs.880/per l
18%
Rs.880/per l
18%
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
2208.40
2208.40.01 ----
2208.40.02 ----
Tafia
2208.50
2208.60
Vodka
2208.70
2208.90
2208.90.01 ----
Other:
Coconut base arrack
2208.90.09 ----
Other
Pref.
Pref.
(+)
Rs 858/- Rs.880/per l
per l
18%
Rs.880/per l
Rs.880/per l
Rs.825/per l
Rs.825/per .l
Excise
Duty
Cess
PAL
SRL SUR
Unit
of Rem
Qty. arks
18%
18%
18%
18%
Rs.825/per l
18%
Rs.825/per l
18%
22.09
2209.00
15% or
Rs.10/=
per Kg 1.5% 0.25% 10%
15%
BACK
CHAPTER 23
RESIDUES AND WASTE FROM THE FOOD INDUSTRIES;
PREPARED ANIMAL FODDER
Chapter Note.
1.
Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing
vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than
vegetable waste, vegetable residues and by-products of such processing.
Subheading Note.
1.
For the purposes of subheading 2306.41, the expression " low erucic acid rape or colza seeds " means seeds as defined in
Subheading Note 1 to Chapter 12.
Customs Duty
HS
Hdg.
HS
Code
Description
23.01
Pref.
Gen
VAT
Excise
Cess
Duty
PAL
Unit
Rema
of
SRL SUR Qty. rks
2301.20
23.02
15%
15%
15%
15%
Of maize (corn)
Of rice
*7.5%
15%
15%
2302.30
2302.40
2302.50
23.03
23.04
23.05
2303.10
2303.20
2303.30
2304.00
2305.00
15%
15%
15%
(In)9.75 % 15%
15%
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
Of cotton seeds
Of linseed
Of sunflower seeds
Of rape or colza seeds:
Of low erucic acid rape or colza seeds
Other
Of coconut or copra:
Defatted coconut
Poonac
Other
HS
Code
2306.60
2306.70
2306.90
Description
-
23.07
2307.00.01 ---2307.00.09 ---23.08
15%
15%
15%
23.06
HS
Hdg.
Of wheat
Of other cereals
Of leguminous plants
2308.00
23.09
(In)9.75 % 15%
(In)9.75 % 15%
(In)9.75 % 15%
(In)9.75 % 15%
(In)9.75 % 15%
(In)9.75 % 15%
(In)9.75 % 15%
(In)9.75 % 15%
(In)9.75 % 15%
(In)9.75 % 15%
Customs Duty
Pref.
Gen
VAT
Excise
Cess
Duty
PAL
Unit
Rema
of
SRL SUR Qty. rks
(In)9.75 % 15%
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
15%
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
15%
15%
28%
Other:
Feed for aquaculture and aquarium industries
other than Prawn Feed
Prawn Feed
Poultry Feed
Other
2.5%
2.5%
2.5%
2.5%
15%
Ex
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
kg
kg
kg
kg
L
L
BACK
CHAPTER 24
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
24.01
Pref
Gen.
Excise
Duty
Cess PAL
SRL
SUR
75%
75%
75%
15%
15%
15%
Customs Duty
HS
Hdg.
Unit
of Rem
Qty. arks
HS
Code
VAT
Description
24.02
Pref
Gen.
Excise
Duty
Cess PAL
SRL
SUR
kg
kg
kg
Unit
of Rem
Qty. arks
2402.20
2402.20.01 ----
2402.20.02 ----
2402.20.03 ----
2402.20.04 ----
Rs.1370/
- per kg
nett wt. 15%
kg
50% or
Rs.1570/
- per kg
gross wt. 15%
kg
kg
kg
kg
100%
100%
100%
Rs.1640/per 1000
15% cigarettes
Rs.3137/per 1000
15% cigarettes
Rs.5088 /per 1000
15% cigarettes
2402.20.05 ----
2402.20.09 ----
100%
2402.90
24.03
kg
kg
kg
kg
kg
kg
kg
kg
100%
250% or
Rs.1370/
- per kg
gross wt. 15%
Other
2403.10.01 ----
250% or
Rs.1370/
- per kg
gross wt. 15%
2403.10.02 ----
Beedi tobacco
2403.10.09 ----
Other
2403.91
-2403.91.01 ----
Other:
"Homogenised" or 'reconstituted" tobacco:
Pipe tobacco
2403.91.09 ----
HS
Hdg.
Rs.5904/per 1000
15% cigarettes
2403.99
-2403.99.01 ----
2403.99.09 ----
75%
15%
250% or
Rs.1370/
- per kg
gross wt. 15%
Other
HS
Code
Rs.250/per kg
250% or
Rs.1370/
- per kg
gross wt. 15%
Rs.250/per kg
250% or
Rs.1370/
- per kg
gross wt. 15%
Customs Duty
VAT
Description
Pref
Other:
Pipe tobacco
Gen.
250% or
Rs.1370/
- per kg
gross wt. 15%
250% or
Rs.1370/
- per kg
gross wt. 15%
Other
SECTION- V
MINERAL PRODUCTS
Excise
Duty
Rs. 250/per kg
Cess PAL
SRL
SUR
Unit
of Rem
Qty. arks
kg
kg
BACK
CHAPTER - 25
SALT; SULPHUR; EARTHS AND STONE;
PLASTERING MATERIALS, LIME AND CEMENT
Chapter Notes.
1.
Except where their context or Note 4 to this Chapter otherwise requires, the headings of this
Chapter cover only products which are in the crude state or which have been washed (even with
chemical substances eliminating the impurities without changing the structure of the product),
crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic
separation or other mechanical or physical processes (except crystallisation), but not products
which have been roasted, calcined, obtained by mixing or subjected to processing beyond that
mentioned in each heading.
The products of this Chapter may contain an added anti-dusting agent, provided that such
addition does not render the product particularly suitable for specific use rather than for general
use.
2.
(f)
(g)
(h)
(ij)
3. Any products classifiable in heading 25.17 and any other heading of the Chapter are to be classified
in heading 25.17.
4.
Heading 25.30 applies, inter alia, to : vermiculite, perlite and chlorites, unexpanded; earth colours,
whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or
not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods,
sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other
than strontium oxide; broken pieces of pottery, brick or concrete.
Customs Duty
HS
Hdg.
HS
Code
Description
Pref
Gen
VAT Excise
Duty
Cess
PAL
Unit
SRL SUR of Rema
Qty. rks
25.01
2501.00
28%
15%
20% or
Rs.05/per Kg 1.5% 0.25% 10% kg
25.02
2502.00
(In)3.9%
06%
15%
25.03
2503.00
06%
15%
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
(In)9.75 % 15%
15%
(In)9.75 % 15%
15%
(In)9.75 % 15%
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
15%
(In)9.75 % 15%
15%
(In)9.75 % 15%
(In)9.75 % 15%
Customs Duty
15%
15%
25.04
Natural graphite.
2504.10
2504.10.01
2504.10.09
2504.90
2504.90.01
----------
2504.90.09 ----
25.05
-------
25.06
2506.10
2506.21
2506.29
25.07
Other
HS
Hdg.
In powder or in flakes :
Waste
Other
Other :
Waste
---
HS
Code
Quartz
Quartzite:
Crude or roughly trimmed
Other
Description
2507.00
25.08
Unit
SRL SUR of Rema
Qty. rks
Pref
Gen
VAT Excise
Duty
(In)3.9%
06%
15%
(In)3.9%
(In)3.9%
(In)3.9%
(In)3.9%
(In)3.9%
(In)3.9%
(In)3.9%
06%
06%
06%
06%
06%
06%
06%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
Cess
PAL
Bentonite
Decolourising earths and fuller's earth
Fire-clay
Other clays
Andalusite, kyanite and sillimanite
Mullite
Chamotte or dinas earths
0.25% 10%
0.25% 10%
0.25% 10%
0.25% 10%
0.25% 10%
0.25% 10%
0.25% 10%
kg
kg
kg
kg
kg
kg
kg
25.09
2509.00
Chalk
25.10
06%
15%
06%
15%
06%
15%
06%
15%
06%
15%
Unground:
Rock phosphate
2510.10.09 ----
Other
2510.20
2510.20.01 ----
Ground:
Rock phosphate
2510.20.09 ----
Other
25.11
(+)03%
(In)3.9%
(+)03%
(In)3.9%
(+)03%
(In)3.9%
(+)03%
(In)3.9%
25.12
(In)3.9%
2512.00
25.13
(In)3.9%
(In)3.9%
06%
06%
15%
15%
(In)3.9%
06%
15%
Pumice stone:
Crude or in irregular pieces, including crushed
pumice ("bimskies:)
Other
(In)3.9%
(In)3.9%
06%
06%
15%
15%
(In)3.9%
06%
15%
2513.11
--
2513.19
--
2513.20
Customs Duty
HS
Hdg.
HS
Code
Description
25.14
2514.00.01 ---2514.00.09 ---25.15
Unit
SRL SUR of Rema
Qty. rks
Gen
VAT Excise
Duty
06%
06%
15%
15%
(In)9.75 % 15%
15%
(In)9.75 % 15%
15%
Pref
Cess
PAL
2515.11
2515.12
---
2515.20
25.16
(In)9.75 % 15%
15%
(In)9.75 % 15%
15%
(In)9.75 % 15%
15%
(In)9.75 % 15%
15%
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
15%
15%
28%
15%
15%
15%
15%
15%
15%
15%
2516.11
2516.12
---
2516.21
2516.22
---
2516.90
25.17
Granite:
Crude or roughly trimmed
Merely cut, by sawing or otherwise, into blocks or
slabs of a rectangular (including square) shape
Standstone:
Crude or roughly trimmed
Merely cut, by sawing or otherwise, into blocks or
slabs of a rectangular (including square) shape
Other monumental or building stone
Pebbles, gravel, broken or crushed stone, of a
kind commonly used for concrete aggregates, for
road metalling or for railway or other ballast,
shingle and flint, whether or not heat-treated;
macadam of slag, dross or similar industrial
waste, whether or not incorporating the materials
cited in the first part of the heading; tarred
macadam; granules, chippings and powder, of
stones of heading 25.15 or 25.16, whether or not
heat-treated.
2517.10
2517.20
2517.30
2517.41
2517.49
---
Customs Duty
HS
Hdg.
HS
Code
Description
25.18
Gen
Cess
PAL
Unit
SRL SUR of Rema
Qty. rks
25.19
Pref
VAT Excise
Duty
(In)9.75 % 15%
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
15%
2519.10
2519.90
25.20
2521.00
(In)1.63% 2.5%
(In)3.9%
(SL)4.8% 06%
15%
15%
(In)3.9%
06%
15%
(In)3.9%
(In)3.9%
(In)3.9%
06%
06%
06%
15%
15%
15%
(In)1.63% 2.5%
15%
(In)12% 15%
Other:
Water-proof cement, boiler cement and similar
compositions
(In) 8% 15%
Other portland cement imported in packings of 50 kg
and below
(In) 8% 15%
Other portland cement imported in packings of over
50 kg or in bulk
(In)9.75 % 15%
Customs Duty
15%
1.5% 0.25%
15%
15%
15%
1.5% 0.25%
Gypsum; anhydrite
Plasters
2522.10
2522.20
2522.30
25.23
Quicklime
Slaked lime
Hyudraulic lime
Portland cement, aluminous cement, slag cement,
supersulphate cement and similar hyudraulic
cements, whether or not coloured or in the form of
clinkers.
2523.10
2523.21
--
2523.29
-2523.29.01 ---2523.29.02 ---2523.29.03 ----
Cement clinkers
Portland cement:
White cement, whether or not artificially coloured
HS
Code
2523.30
2523.90
25.24
15%
15%
25.22
HS
Hdg.
(In)3.9% 06%
(In)1.63% 2.5%
25.21
Description
-
Aluminous cement
Other hydraulic cements
2524.00
Asbestos:
Blue asbestos
Other
25.25
Pref
Gen
VAT Excise
Duty
Cess
PAL
kg
kg
Unit
SRL SUR of Rema
Qty. rks
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In)9.75 % 15%
(In)1.63% 2.5%
15%
15%
(In)9.75 % 15%
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
15%
25.26
25.28
(In)3.9%
(In)3.9%
06%
06%
15%
15%
(In)3.9% 06%
(In)1.63% 2.5%
15%
15%
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
(In)9.75 % 15%
15%
(In)9.75 % 15%
15%
(In)9.75 % 15%
15%
06%
06%
15%
15%
(In)3.9% 06%
(In)1.63% 2.5%
15%
15%
2528.90
25.29
2529.10
2529.10.01 ---2529.10.09 ---2529.21
-2529.21.01 ----
Felspar :
Waste
Other
Fluorspar:
Containing by weight 97% or less of calcium
fluoride :
Waste
2529.21.09 ----
Other
2529.22
--
2529.30
2529.30.01 ---2529.30.09 ---25.30
(In)3.9%
(In)3.9%
Customs Duty
HS
Hdg.
HS
Code
2530.90
2530.90.01
2530.90.02
2530.90.09
Description
----------
Other:
Natural arsenic sulphides
Broken concrete
Other
Pref
Gen
VAT Excise
Duty
(In)3.9%
(In)3.9%
(In)3.9%
06%
06%
06%
15%
15%
15%
Cess
PAL
Unit
SRL SUR of Rema
Qty. rks
BACK
CHAPTER 26
ORES, SLAG AND ASH
Chapter Notes.
1.
Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal
or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 71.12); or
(g) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV).
2.
3.
For the purposes of headings 26.01 to 26.17, the term " ores " means minerals of mineralogical
species actually used in the metallurgical industry for the extraction of mercury, of the metals
of heading 28.44 or of the metals of Section XIV or XV, even if they are intended for nonmetallurgical purposes. Headings 26.01 to 26.17 do not, however, include minerals which
have been submitted to processes not normal to the metallurgical industry.
Heading 26.20 applies only to :
(a)
(b)
Ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of
chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 26.21);
and
Ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of
arsenic or metals or for the manufacture of their chemical compounds.
Subheading Notes.
1.
For the purposes of subheading 2620.21, " leaded gasoline sludges and leaded anti-knock
compound sludges " mean sludges obtained from storage tanks of leaded gasoline and leaded
anti-knock compounds (for example, tetraethyllead), and consisting essentially of lead, lead
compounds and iron oxide.
1.
Ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for
the extraction of arsenic or those metals or for the manufacture of their chemical
compounds, are to be classified in subheading 2620.60.
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
26.01
Cess PAL
SRL
Pref.
Gen.
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
kg
kg
kg
2.5%
15%
kg
26.02
Duty
Unit
of Rem
SUR
Qty. arks
---
2602.00
26.03
2603.00
(In)1.63%
2.5%
15%
kg
26.04
2604.00
(In)1.63%
2.5%
15%
kg
26.05
2605.00
(In)1.63%
2.5%
15%
kg
26.06
2606.00
(In)1.63%
2.5%
15%
kg
26.07
2607.00
(In)1.63%
2.5%
15%
kg
26.08
2608.00
(In)1.63%
2.5%
15%
kg
26.09
2609.00
(In)1.63%
2.5%
15%
kg
26.10
2610.00
(In)1.63%
2.5%
15%
kg
26.11
2611.00
(In)1.63%
2.5%
15%
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
26.12
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
26.13
Pref.
Gen.
(In)1.63%
(In)1.63%
2.5%
2.5%
Duty
Cess PAL
SRL
Unit
of Rem
SUR
Qty. arks
Roasted
Other
15%
15%
L
L
kg
kg
26.14
2614.00
2614.00.01
2614.00.02
2614.00.09
26.15
26.16
15%
15%
15%
kg
kg
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
(In)1.63%
2.5%
15%
kg
(In)1.63%
2.5%
15%
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
(In)1.63%
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
kg
kg
kg
kg
(In)1.63%
2.5%
15%
kg
2616.10
2616.90
26.17
2617.10
2617.90
26.19
2.5%
2.5%
2.5%
26.18
(In)1.63%
(In)1.63%
(In)1.63%
2618.00
2619.00
26.20
2620.21
----
2620.29
2620.30
2620.40
2620.60
--
2620.11
2620.19
0.25%
0.25%
0.25%
0.25%
Customs Duty
HS
Hdg.
HS
Code
2620.91
2620.99
2620.99.01
2620.99.02
VAT Excise
Description
Other
Containing antimony, beryllium, cadmium,
chromium or their mixtures
-- Other :
---- Tantaium-bearing tin slags with less than
0.5% tin
---- Slag from Zinc production , chemically
stabilized having a high iron content (above
20%) and processed according to industrial
Cess PAL
Duty
SRL
SUR
Unit
of Rem
Qty. arks
Pref.
Gen.
(In)1.63%
2.5%
15%
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
--
2620.99.03
2620.99.09
specifications
Spent catalysts containg transition metals and
rare earth metals
(In)1.63%
---- Other
(In)1.63%
----
26.21
2.5%
2.5%
15%
15%
kg
kg
(In)1.63%
2.5%
15%
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
2621.90
2621.90.01
2621.90.09
BACK
CHAPTER 27
MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS
SUBSTANCES; MINERAL WAXES
Chapter Notes.
1.
Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in
heading 27.11;
References in heading 27.10 to " petroleum oils and oils obtained from bituminous minerals "
include not only petroleum oils and oils obtained from bituminous minerals but also similar
oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any
process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic
constituents.
However, the references do not include liquid synthetic polyolefins of which less than 60 % by
volume distils at 300 C, after conversion to 1,013 millibars when a reduced-pressure
distillation method is used (Chapter 39).
3.
For the purposes of heading 27.10, " waste oils " means waste containing mainly petroleum oils
and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether
or not mixed with water. These include :
(a)
Such oils no longer fit for use as primary products (for example, used lubricating oils,
used hydraulic oils and used transformer oils);
(b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a
high concentration of
additives (for example, chemicals) used in the manufacture of
the primary products; and
(c)
Such oils in the form of emulsions in water or mixtures with water, such as those
resulting from oil spills or
storage tank washings, or from the use of cutting oils for
machining operations.
Subheading Notes.
1.
2
3.
For the purposes of subheading 2701.11, " anthracite " means coal having a volatile matter limit
(on a dry, mineral-matter-free basis) not exceeding 14 %.
For the purposes of subheading 2701.12, " bituminous coal " means coal having a volatile matter
limit (on a dry, mineral-matter-free basis) exceeding 14 % and a calorific value limit (on a
moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg.
For the purposes of subheadings 2707.10, 2707.20, 2707.30, 2707.40 and 2707.60, the
terms " benzol (benzene) ", " toluol (toluene) ", " xylol (xylenes) ", " naphthalene " and "
phenols " apply to products which contain more than 50 % by weight of benzene, toluene,
xylenes, naphthalene or phenols, respectively.
For the purposes of subheading 2710.11, " light oils and preparations " are those of which 90 %
or more by volume (including losses) distil at 210 C (ASTM D 86 method).
Customs Duty
HS
Hdg.
HS
Code
Description
27.01
Pref.
VAT Excise
Duty
Gen.
Cess PAL
SRL
Unit
SUR of Rem
Qty. arks
----
27.02
2702.20
Customs Duty
HS
Hdg.
27.03
27.04
HS
Code
2703.00
2704.00
Description
Pref.
VAT Excise
Duty
Gen.
Cess PAL
SRL
SUR
Unit
of Rem
Qty. arks
27.05
27.06
2705.00
2706.00
27.07
(In)1.63%
(In)3.9%
(In)1.63%
(SL)2.25%
(In)1.63%
2.5% 15%
06% 15%
2.5% 15%
2.5% 15%
Free Ex
Free 15%
Benzol (benzene)
Toluol (toluene)
Xylol (xylenes)
Naphthalene
2707.50
2707.60
---
Phenols
Other:
Creosote oils
Other
2707.91
2707.99
27.08
27.09
2709.00
2709.00.01 ---2709.00.09 ----
27.10
Pitch
Pitch coke
Petroleum oils and oils obtained from
bituminous minerals, crude.
Petroleum oils
Other
Petroleum oils and oils obtained from
bituminous minerals, other than crude;
preparations not elsewhere specified or
included, containing by weight 70% or
more of petroleum oils or of oils obtained
from bituminous minerals, these oils
being the basic constituents of the
preparations; waste oils.
Customs Duty
HS
Hdg.
HS
Code
Description
-
Pref.
VAT Excise
Duty
Gen.
Cess PAL
SRL
SUR
Unit
of Rem
Qty. arks
2710.11
-2710.11.01 ---2710.11.02 ----
2710.11.03
2710.11.04
2710.11.09
2710.19
2710.19.01
--------------
Free
1.5%
1.5%
1.5%
1.5%
kg
kg
kg
kg
L
L
L
L
L
L
L
Free 15%
15% 15%
28% 15%
15% 15%
L
L
L
15% 15%
15% 15%
L
L
06% 15%
Free 15%
Free 15%
L
L
L
06% 15%
Free 15%
06% 15%
L
L
06% 15%
06% 15%
L
L
Free
Free
Free
15%
Ex
Rs.20
15% /-per l
15%
Ex
15%
Free Ex
Free Ex
15% 15%
Free 15%
2710.19.06 ---2710.19.07 ---2710.19.08 ---2710.19.09 ---2710.91
--
2710.99
--
27.11
Fuel oil
Lubricating oils (Base-oils) for the
preparation of lubricants
Lubricants
Other
Waste oils:
Containing polychlorinated biphenyls
(PCBs), polychlorinated terphenyls (PCTs)
or polybrominated biphenyls (PBBs)
Other
Rs.1.25
per l
Rs.2.50
per l
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
2711.11
2711.12
2711.13
2711.14
2711.19
2711.19.01
2711.19.09
2711.21
2711.29
----
Liquified:
Natural gas
Propane
Butanes
-----------
Customs Duty
HS
Hdg.
HS
Code
Description
Pref.
VAT Excise
Duty
Gen.
Cess PAL
SRL
SUR
Unit
of Rema
Qty. rks
27.12
Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax,
ozokerite, lignite wax, peat wax, other
mineral waxes, and similar products
obtained by synthesis or by other
processes, whether or not coloured.
2712.10
Petroleum jelly
15% 15%
2712.20
2712.90
27.13
---
27.14
15% 15%
15% 15%
15% 15%
15% 15%
15% 15%
15% 15%
15% 15%
06% 15%
1000
1.5% 0.25% 10% kWh
Petroleum coke:
Not calcined
Calcined
Petroleum bitumen
Other residues of petroleum oils or of oils
obtained from bituminous minerals
* 9%
27.16
15% 15%
2.5% 15%
2713.11
2713.12
2713.20
2713.90
27.15
2715.00
2716.00
SECTION - VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
Section Notes.
1.- (a)
Goods (other than radioactive ores) answering to a description in heading 28.44 or 28.45
are to be classified in those headings and in no other heading of the Nomenclature.
(b)
BACK
CHAPTER - 28
INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS,
OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF
ISOTOPES
Chapter Notes.
1.- Except where the context otherwise requires, the headings of this Chapter apply only to :
2.-
(a)
(a)
Separate chemical elements and separate chemically defined compounds, whether or not
containing impurities;
(b)
(c)
The products mentioned in (a) above dissolved in other solvents provided that the
solution constitutes a normal and necessary method of putting up these products adopted
solely for reasons of safety or for transport and that the solvent does not render the
product particularly suitable for specific use rather than for general use;
(d)
The products mentioned in (a), (b) or (c) above with an added stabiliser (including an
anti-caking agent) necessary for their preservation or transport;
(e)
The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a
colouring substance added to facilitate their identification or for safety reasons, provided
that the additions do not render the product particularly suitable for specific use rather
than for general use.
In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 28.31),
carbonates and peroxocarbonates of inorganic bases (heading 28.36),cyanides, cyanide oxides
and complex cyanides of inorganic bases (heading 28.37), fulminates, cyanates and thiocyanates,
of inorganic bases (heading 28.38), organic products included in headings 28.43 to 28.46 and
carbides (heading 28.49), only the following compounds of carbon are to be classified in this
Chapter :
Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or
complex cyanogen acids (heading 28.11);
(d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases
(heading 28.42);
(e)
Hydrogen peroxide, solidified with urea (heading 28.47), carbon oxysulphide, thiocarbonyl
halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 28.51)
other than calcium cyanamide, whether or not pure (Chapter 31).
3.- Subject to the provisions of Note 1 to Section VI, this Chapter does not cover :
(a)
Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;
(b)
(c)
(d)
Inorganic products of a kind used as luminophores, of heading 32.06; glass frit and other glass in
the form of powder, granules or flakes, of heading 32.07;
(e)
Artificial graphite (heading 38.01); products put up as charges for fire-extinguishers or put up in
fire-extinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of
heading 38.24; cultured crystals (other than optical elements) weighing not less than 2.5 g each,
of the halides of the alkali or alkaline-earth metals, of heading 38.24;
(f)
(g)
The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides
(metal carbides sintered with a metal), of Section XV; or
(i) Optical elements, for example, of the halides of the alkali or alkaline-earth metals
(heading 90.01).
(j)
4.-
Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metal
acid of sub-Chapter IV are to be classified in heading 28.11.
5.-
Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84)
and all elements with an atomic number greater than 84;
(b)
Natural or artificial radioactive isotopes (including those of the precious metals or of the
base metals of Sections XIV and XV), whether or not mixed together;
(c)
(d) Alloys, dispersions (including cermets), ceramic products and mixtures containing these
elements or isotopes or inorganic or organic compounds thereof and having a specific
radioactivity exceeding 74 Bq/g (0.002 muCi/g);
(e)
(f)
mixtures of isotopes of one and the same element, enriched in one or several of
the said isotopes, that is, elements of which the natural isotopic composition has
been artificially modified.
7.-
Heading 28.48 includes copper phosphide (phosphor copper) containing more than 15 % by
weight of phosphorus.
8.-
Chemical elements (for example, silicon and selenium) doped for use in electronics are to be
classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of
cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading
38.18.
Customs Duty
HS
Hdg.
HS
Code
Description
Pref.
VAT Excise
PAL
Duty Cess
Gen.
SRL
SUR
Unit
of Remar
Qty.
ks
I. CHEMICAL ELEMENTS
28.01
HS
Hdg.
2801.10
Chlorine
2801.20
Iodine
2801.30
Fluorine; bromine
HS
Code
(In)1.63%
(In) Free
Description
2.5% 15%
06% 15%
kg
kg
(In) Free
06% 15%
Customs Duty
kg
Pref.
VAT Excise
PAL
Duty Cess
Gen.
SRL
SUR
Unit
of Remar
Qty.
ks
28.02 2802.00
(In) Free
2.5% 15%
kg
28.03 2803.00
(SP)2.25%
(In) Free
2.5% 15%
kg
28.04
Hydrogen
Rare gases:
(In) Free
2.5% 15%
m3
2804.21
2804.29
2804.30
2804.40
2804.50
2804.50.01
2804.50.09
Argon
Other
Nitrogen
Oxygen
Boron; tellurium :
Tellurium waste and scrap
Other
Silicon:
Containing by weight not less than 99.99% of silicon
(In) Free
(In) Free
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
2.5%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
m3
m3
m3
m3
(In) Free
(In) Free
2.5% 15%
2.5% 15%
kg
kg
2804.61
----------
2804.69
2804.70
2804.80
2804.90
2804.90.01
2804.90.09
--------
Other
Phosphorus
Arsenic
Selenium :
Waste and scrap
Other
(In) Free
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
2.5%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
kg
kg
kg
kg
(In) Free
(In) Free
2.5% 15%
2.5% 15%
kg
kg
(In) Free
(In) Free
(In) Free
2.5% 15%
2.5% 15%
2.5% 15%
kg
kg
kg
(In) Free
(In) Free
(In) Free
2.5% 15%
2.5% 15%
2.5% 15%
kg
kg
kg
(In) Free
(In) Free
2.5% 15%
2.5% 15%
kg
kg
(In)1.63%
2.5% 15%
kg
28.05
15%
15%
15%
15%
15%
15%
15%
15%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
L
L
----
28.07 2807.00
Customs Duty
HS
Hdg.
HS
Code
Description
28.08 2808.00
28.09
Pref.
(In)Free
VAT Excise
PAL
Duty Cess
Gen.
2.5% 15%
SRL
SUR
Unit
of Remar
Qty.
ks
kg
defined.
2809.10
2809.20
Diphosphorus pentaoxide
Phosphoric acid and polyphosphoric acids
(In)1.63%
(In)1.63%
2.5% 15%
2.5% 15%
kg
kg
28.10 2810.00
(In) Free
2.5% 15%
kg
28.11
(In) Free
(In) Free
2.5% 15%
2.5% 15%
kg
kg
(In)9.75 %
(In) Free
(In) Free
15% 15%
2.5% 15%
2.5% 15%
kg
kg
kg
(In)9.75 %
(In)3.9%
15% 15%
06'% 15%
kg
kg
(In) Free
(In) Free
2.5% 15%
2.5% 15%
kg
kg
(In) Free
(In) Free
2.5% 15%
2.5% 15%
kg
kg
(In) Free
(In) Free
2.5% 15%
2.5% 15%
kg
kg
(SP)2.25%
(In)1.63% 2.5% 15%
(In)1.63% 2.5% 15%
Customs Duty
kg
kg
--2811.21
-2811.22
-2811.23
-2811.29
-2811.29.01 ---2811.29.09 ---2811.11
2811.19
28.12
28.13
2813.10
2813.90
Carbon disulphide
Other
IV. INORGANIC BASES AND OXIDES,
HYDROXIDES AND PEROXIDES OF METALS
28.14
28.15
HS
Hdg.
Anhydrous ammonia
Ammonia in aqueous solution
Sodium hydroxide (caustic soda); potassium hydroxide
(caustic potash); peroxides of sodium or potassium.
2815.11
--
2815.12
--
HS
Code
2815.20
2815.30
Description
Pref.
(In)1.63%
(In)1.63%
VAT Excise
PAL
Duty Cess
Gen.
2.5% 15%
2.5% 15%
SRL
SUR
Unit
of Remar
Qty.
ks
kg
kg
28.16
(In) Free
(In) Free
2.5% 15%
2.5% 15%
kg
kg
28.17 2817.00
(In) Free
2.5% 15%
kg
28.18
(In) Free
(In) Free
(In) Free
2.5% 15%
2.5% 15%
2.5% 15%
kg
kg
kg
(In) Free
(In) Free
2.5% 15%
2.5% 15%
kg
kg
(In) Free
(In) Free
2.5% 15%
2.5% 15%
kg
kg
(In) Free
(In) Free
2.5% 15%
2.5% 15%
kg
kg
(In) Free
2.5% 15%
kg
28.23 2823.00
Titanium oxides.
(In) Free
2.5% 15%
kg
28.24
2.5% 15%
2.5% 15%
2.5% 15%
kg
kg
kg
2818.10
2818.20
2818.30
28.19
28.20
Chromium trioxide
Other
Manganese oxides.
2820.10
2820.90
28.21
Manganese dioxide
Other
Iron oxides and hydroxides; earth colours containing
70% or more by weight of combined iron evaluated as
Fe2O3.
2821.10
2821.20
28.22 2822.00
2824.10
2824.20
2824.90
28.25
Customs Duty
HS
Hdg.
HS
Code
Description
2825.10
2825.20
2825.30
2825.40
2825.50
Pref.
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
VAT Excise
PAL
Duty Cess
Gen.
2.5%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
SRL
SUR
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
Unit
of Remar
Qty.
ks
kg
kg
kg
kg
kg
2825.60
2825.70
2825.80
2825.90
(In) Free
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
kg
kg
kg
kg
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
kg
(In) Free
(In) Free
2.5% 15%
2.5% 15%
kg
kg
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
kg
kg
(In) Free
(In) Free
2.5% 15%
2.5% 15%
kg
kg
(In) Free
(In) Free
(In) Free
2.5% 15%
2.5% 15%
2.5% 15%
kg
kg
kg
kg
kg
2826.11
2826.12
2826.19
2826.20
2826.30
2826.90
----
28.27
------------
28.28
HS
Hdg.
Fluorides:
Of ammonium or of sodium
Of aluminium
Other
Fluorosilicates of sodium or of potassium
Sodium hexafluoroaluminate (synthetic cryolite)
Other
Ammonium chloride
Calcium chloride
Other chlorides:
Of magnesium
Of aluminium
Of iron
Of cobalt
Of nickel
Of zinc
Other
Chloride oxides and chloride hydroxides:
Of copper
Other
Bromides and bromide oxides:
Bromides of sodium or of potassium
Other
Iodides and iodide oxides
15%
15%
15%
15%
15%
15%
15%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
2828.90
HS
Code
Description
28.29
Pref.
VAT Excise
PAL
Duty Cess
Gen.
SRL
SUR
Unit
of Remar
Qty.
ks
2829.11
2829.19
2829.90
---
Chlorates:
Of Sodium
Other
Other
(In) Free
(In) Free
(In) Free
2.5% 15%
2.5% 15%
2.5% 15%
kg
kg
kg
L
L
L
28.30
28.31
Sodium sulphides
Zinc sulphide
Cadmium sulphide
Other
2.5%
2.5%
2.5%
2.5%
(In) Free
(In) Free
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
kg
kg
kg
kg
2.5% 15%
2.5% 15%
kg
kg
(In) Free
(In) Free
(In) Free
2.5% 15%
2.5% 15%
2.5% 15%
kg
kg
kg
(In) Free
(In) Free
2.5% 15%
2.5% 15%
kg
kg
(In) Free
(In)1.63%
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
(In) Free
2.5% 15%
kg
(In) Free
2.5% 15%
kg
kg
kg
28.32
Of sodium
Other
Sulphites; thiosulphates.
2832.10
2832.20
2832.30
28.33
Sodium sulphites
Other sulphites
Thiosulphates
Sulphates; alums; peroxosulphates (persulphates).
2833.11
2833.19
2833.21
2833.22
2833.23
2833.24
2833.25
2833.26
2833.27
2833.29
2833.30
2833.40
-----------
28.34
Sodium sulphates:
Disodium sulphate
Other
Other sulphates:
Of magnesium
Of aluminium
Of chromium
Of nickel
Of copper
Of zinc
Of barium
Other
Alums
Peroxosulphates (perulphates)
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
Nitrites; nitrates.
2834.10
2834.21
-2834.29
-2834.29.01 ----
Nitrites
Nitrates:
Of potassium
Other:
Calcium nitrate containing in the dry state not more than
16% by weight of nitrogen
2834.29.09 ---- Other
HS
Hdg.
(In) Free
(In) Free
(In) Free
(In) Free
HS
Code
Description
28.35
Pref.
VAT Excise
PAL
Duty Cess
Gen.
SRL
SUR
Unit
of Remar
Qty.
ks
2835.22
--
(In) Free
2.5% 15%
kg
(In) Free
2.5% 15%
kg
2835.23
2835.24
2835.25
----
Of trisodium
Of potassium
Calcium hydrogenorthophosphate ("dicalcium phosphate")
2835.26
2835.29
-----
(In) Free
(In) Free
2.5% 15%
2.5% 15%
kg
kg
(In) Free
(In) Free
(In) Free
2.5% 15%
2.5% 15%
2.5% 15%
kg
kg
kg
(In) Free
(In) Free
2.5% 15%
2.5% 15%
kg
kg
(In) Free
2.5% 15%
kg
(SP)2.25%
(In) Free
2.5% 15%
kg
(In) Free
(In) Free
(SP)2.25%
(In) Free
(In) Free
(In) Free
2.5% 15%
2.5% 15%
kg
kg
2.5% 15%
2.5% 15%
2.5% 15%
kg
kg
kg
(In) Free
(In) Free
(In) Free
2.5% 15%
2.5% 15%
2.5% 15%
kg
kg
kg
(In) Free
(In) Free
(In) Free
2.5% 15%
2.5% 15%
2.5% 15%
kg
kg
kg
28.38 2838.00
(In) Free
2.5% 15%
kg
28.39
1.5%
1.5%
1.5%
1.5%
kg
kg
kg
kg
2835.31
2835.39
28.36
2836.20
2836.30
Disodium carbonate
Sodium hydrogencarbonate (sodium bicarbonate)
2836.40
2836.50
Potassium carbonates
Calcium carbonate
2836.60
2836.70
----
Barium carbonate
Lead carbonates
Other:
Lithium carbonates
Strontium carbonate
Other
2836.91
2836.92
2836.99
28.37
2837.11
2837.19
2937.20
2839.11
2839.19
2839.20
2839.90
HS
Hdg.
---
---
HS
Code
Of sodium:
Sodium metasilicates
Other
Of potassium
Other
28.40
Pref.
15%
15%
15%
15%
VAT Excise
PAL
Duty Cess
Gen.
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
SRL
SUR
---
(In) Free
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
Unit
of Remar
Qty.
ks
2840.11
2840.19
2840.20
2840.30
28.41
kg
kg
kg
kg
2841.10
2841.20
2841.30
2841.50
Aluminates
Chromates of zinc or of lead
Sodium dichromate
Other chromates and dichromates; peroxochromates
2841.61
2841.69
2841.70
2841.80
2841.90
---
28.42
(In) Free
(In) Free
(In) Free
2.5% 15%
2.5% 15%
2.5% 15%
kg
kg
kg
(In) Free
2.5% 15%
kg
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
2.5%
2.5%
1.5%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
(In) Free
(In) Free
2.5% 15%
2.5% 15%
kg
kg
15%
15%
15%
15%
15%
0.25%
0.25%
0.25%
0.25%
0.25%
2842.90
Other
VI. MISCELLANEOUS
28.43
(In) Free
2.5% 15%
kg
2843.21
--
(In) Free
2.5% 15%
kg
2843.29
2843.30
2843.90
--
Other
Gold compounds
Other compounds; amalgams
(In) Free
(In) Free
(In) Free
2.5% 15%
2.5% 15%
2.5% 15%
kg
kg
kg
(In) Free
2.5% 15%
kg
28.44
2844.10
Customs Duty
HS
Hdg.
HS
Code
Description
2844.20
2844.30
Pref.
Gen.
VAT Excise
PAL
Duty Cess
SRL
SUR
Unit
Remar
of
ks
Qty.
(In) Free
2.5% 15%
kg
(In) Free
2.5% 15%
kg
2844.40
2844.50
28.45
(In) Free
2.5% 15%
kg
(In) Free
2.5% 15%
kg
(In) Free
(In) Free
2.5% 15%
2.5% 15%
kg
kg
L
L
Cerium compounds
Other
(In) Free
(In) Free
2.5% 15%
2.5% 15%
kg
kg
(In) Free
2.5% 15%
kg
(In) Free
2.5% 15%
kg
(SL)1.75%
(In) Free
(In) Free
(In) Free
2.5% 15%
2.5% 15%
2.5% 15%
kg
kg
kg
(In) Free
2.5% 15%
kg
(In) Free
2.5% 15%
kg
28.46
2846.10
2846.90
28.47 2847.00
28.48 2848.00
28.49
2849.10
Of calcium
2849.20
2849.90
Of silicon
Other
28.50 2850.00
28.51 2851.00
BACK
CHAPTER 29
ORGANIC CHEMICALS
Chapter Notes.
1.
Except where the context otherwise requires, the headings of this Chapter apply only to :
(a)
(b)
Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of
acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);
(c)
The products of headings 29.36 to 29.39 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 29.40, or
the products of heading 29.41,whether or not chemically defined;
(d)
(e)
The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and
necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not
render the product particularly suitable for specific use rather than for general use;
(f)
The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for
their preservation or transport;
(g)
The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous
substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product
particularly suitable for specific use rather than for general use;
(h)
The following products, diluted to standard strengths, for the production of azo dyes : diazonium salts, couplers used for these
salts and diazotisable amines and their salts.
2.
(b)
(c)
(d)
(e)
(f)
Colouring matter of vegetable or animal origin (heading 32.03), synthetic organic colouring matter, synthetic organic products
of a kind used as fluorescent brightening agents or as luminophores (heading 32.04) or dyes or other colouring matter put up
in forms or packings for retail sale (heading 32.12);
(g)
(h)
Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for
use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and
of a capacity not exceeding 300 cm3 (heading 36.06);
(ij)
Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 38.13; ink removers put
up in packings for retail sale, of heading 38.24; or
(k) Optical elements, for example, of ethylenediamine tartrate (heading 90.01).
(l)
3.-
Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those
which occurs last in numerical order.
4.-
In headings 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halogenated, sulphonated, nitrated or nitrosated
derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or
nitrosulphohalogenated derivatives.
Nitro or nitroso groups are not to be taken as " nitrogen-functions " for the purpose of heading 29.29.
headings
For the purposes of headings 29.11, 29.12, 29.14, 29.18 and 29.22, " oxygen-function " is to be restricted to the functions (the
characteristic organic oxygen-containing groups) referred to in headings 29.05 to 29.20.
5
(a)
The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds of these sub-Chapters are to
be classified with that compound which is classified in the heading which occurs last in numerical order in these sub-Chapters.
(b)
Esters of ethyl alcohol with acid-function organic compounds of sub-Chapters I to VII are to be classified in the same
heading as the corresponding acid-function compounds.
(c)
(1)
Inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic
bases, of
sub-Chapters I to X or heading 29.42, are to be classified in the heading appropriate to the organic compound; and
(2)
Salts formed between organic compounds of sub-Chapters I to X or heading 29.42 are to be classified in
the
heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are
formed, whichever occurs last in numerical order in the Chapter.
(d)
Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol
(heading 29.05).
(f) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.
(g)
6.-
The compounds of headings 29.30 and 29.31 are organic compounds the molecules of which contain, in addition to atoms of
hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic, mercury or lead) directly
linked to carbon atoms.
Heading 29.30 (organo-sulphur compounds) and heading 29.31 (other organo-inorganic compounds) do not include
sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen,
only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or
halogenated derivatives (or compound derivatives).
7.-
Headings 29.32, 29.33 and 29.34 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of
aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with
polybasic acids, or imides of polybasic acids.
These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or
functions here listed.
8.-
) the term "hormones" includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone
antagonists (anti-hormones);
(b)
the expression "used primarily as hormones" applies not only to hormone derivatives and structural analogues used
primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates
in the synthesis of products of this heading.
Subheading Note.
1.- Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be
classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically
covered by any other subheading and that there is no residual subheading named " Other " in the series of subheadings
concerned.
Customs Duty
HS
Hdg.
HS
Code
Description
Unit
of Rem
Qty. arks
Pref.
Gen
VAT Excise
PAL
Duty Cess
(In)Free
2.5%
15%
(In)Free
(In)Free
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
(In)Free
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
kg
kg
kg
kg
(In)Free
2.5%
15%
(In)Free
(In)Free
(In)Free
(In)Free
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
SRL
SUR
29.01
Acyclic hydrocarbons.
2901.10
2901.21
2901.22
2901.23
2901.24
2901.29
------
29.02
Saturated
Unsaturated:
Ethylene
Propene (propylene)
Butene (butylene) and isomers thereof
Buta-1, 3-diene and isoprene
Other
Cyclic hydrocarbons.
2902.41
----
2902.42
2902.43
2902.44
2902.50
2902.60
2902.70
2902.90
----
m-Xylene
p-Xylene
Mixed xylene isomers
Styrene
Ethylbenzene
Cumene
Other
2902.11
2902.19
2902.20
2902.30
29.03
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
10%
10%
--
2903.12
--
Customs Duty
HS
Hdg.
kg
kg
kg
kg
kg
kg
kg
HS
Code
2903.13
2903.14
2903.15
2903.19
2903.19.01
2903.19.09
Description
-----------
Chloroform (trichloromethane)
Carbon tetrachloride
1,2-Dichloroethane (ethylene dichloride)
Other:
1,1,1-Trichloroethane (methyl chloroform)
Other
Unsaturated chlorinated derivatives of acyclic
hydrocarbons:
Unit
of Rem
Qty. arks
Pref.
Gen
VAT Excise
PAL
Duty Cess
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
15%
15%
15%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
SRL
SUR
2903.21
2903.22
2903.23
2903.29
2903.30
-----
-----
2903.45
--
2903.45.01
2903.45.02
2903.45.03
2903.45.04
2903.45.05
2903.45.06
2903.45.07
2903.45.08
2903.45.09
2903.45.10
2903.45.19
2903.46
-----------------------------------
2903.47
2903.49
2903.49.01
2903.49.02
2903.49.03
2903.49.04
2903.49.05
2903.49.06
2903.49.07
-----------------------
(In)Free
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
15%
15%
15%
L
L
L
(In)Free
2.5%
15%
(In)Free
(In)Free
(In)Free
(In)Free
(In)Free
(In)Free
(In)Free
(In)Free
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
L
L
L
L
L
L
L
L
L
L
L
(In)Free
(In)Free
2.5%
2.5%
15%
15%
L
L
(In)Free
(In)Free
(In)Free
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
kg
kg
kg
kg
kg
kg
L
L
L
L
L
L
(In)Free
2.5%
15%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
L
L
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
Customs Duty
HS
Hdg.
HS
Code
Description
-
2903.51
2903.59
---
2903.61
--
2903.62
--
kg
kg
kg
kg
Unit
of Rem
Qty. arks
Pref.
Gen
VAT Excise
PAL
Duty Cess
(In)Free
(In)Free
2.5%
2.5%
15%
15%
(In)Free
2.5%
15%
(In)Free
2.5%
15%
SRL
SUR
2903.69
--
29.04
Other
(In)Free
2.5%
15%
(In)Free
2.5%
15%
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
15%
15%
15%
(In)Free
2.5%
15%
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
15%
15%
15%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
15%
15%
15%
(In)Free
2.5%
(In)Free
2.5%
Customs Duty
15%
15%
2904.20
29.05
2905.11
2905.12
---
2905.13
2905.14
---
2905.15
2905.16
2905.17
----
2905.19
2905.41
--------
2905.42
--
2905.22
2905.29
2905.31
2905.32
2905.39
HS
Hdg.
29.06
HS
Code
Description
2905.43
2905.44
2905.45
2905.49
-----
2905.51
2905.59
---
Mannitol
D-glucitol (sorbitol)
Glycerol
Other
Halogenated, sulphonated, nitrated or nitrosated
derivatives of acylic alcohols:
Ethchlorvynol (INN)
Other
Cyclic alcohols and their halogenated, sulphonated,
nitrated or nitrosated derivatives.
Unit
of Rem
Qty. arks
Pref.
Gen
VAT Excise
PAL
Duty Cess
(In)Free
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
SRL
SUR
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
kg
kg
kg
kg
L
L
2906.11
2906.12
2906.13
2906.14
2906.19
2906.21
2906.29
--------
29.07
2.5%
15%
(In)Free
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
kg
kg
kg
kg
2907.11
2907.12
---
Monophenols:
Phenol (hydroxybenzene) and its salts
Cresols and their salts
(In)Free
(In)Free
2.5%
2.5%
15%
15%
2907.13
--
2907.14
2907.15
---
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
15%
15%
15%
2907.19
(In)Free
2.5%
15%
2907.21
2907.22
2907.23
-----
(In)Free
(In)Free
2.5%
2.5%
15%
15%
2907.29
--
(In)Free
(In)Free
2.5%
2.5%
15%
15%
(In)Free
2.5%
15%
(In)Free
2.5%
15%
(In)Free
2.5%
Customs Duty
15%
Other
Polyphenols; phenol-acohols:
Resorcinol and its salts
Hydroquinone (quinol) and its salts
4,4'-Isopropylidenediphenol (bisphenol A,
diphenylolpropane) and its salts
Other
Halogenated, sulphonated, nitrated or nitrosated
derivatives of phenols or phenol-alcohols.
2908.10
2908.20
2908.90
2908.90.01 ----
HS
Code
2908.90.09 ----
Description
Other
IV - ETHERS, ALCOHOL PEROXIDES, ETHER
PEROXIDES, KETONE PEROXIDES,
EPOXIDES WITH A THREE-MEMBERED
RING, ACETALS AND HEMIACETALS, AND
THEIR HALOGENATED, SULPHONATED,
NITRATED OR NITROSATED DERIVATIVES
29.09
(In)Free
Phenols; phenol-alcohols.
29.08
HS
Hdg.
Pref.
Gen
VAT Excise
PAL
Duty Cess
(In)Free
2.5%
15%
SRL
SUR
Unit
of Rem
Qty. arks
2909.11
2909.19
2909.19.01
2909.19.09
2909.20
---------
2909.42
--
--------------
(In)Free
2.5%
15%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
Customs Duty
HS
Hdg.
HS
Code
2909.50
Description
-
Unit
of Rem
Qty. arks
Pref.
Gen
VAT Excise
PAL
Duty Cess
(In)Free
(In)Free
2.5%
2.5%
15%
15%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
SRL
SUR
2910.10
2010.20
2910.30
2910.90
29.11
2911.00
(In)Free
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
kg
kg
kg
kg
2.5%
15%
(In)Free
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
(In)Free
2.5%
15%
(In)Free
2.5%
15%
V - ALDEHYDE-FUNCTION COMPOUNDS
29.12
2912.30
2912.41
2912.42
---
Aldehyde-alcohols
Aldehyde-ethers, aldehyde-phenols and aldehydes
with other oxygen function:
Vanillin (4-hydroxy-3-methoxybenzaldehyde)
Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)
2912.49
2912.50
2912.60
--
Other
Cyclic polymers of aldehydes
Paraformaldehyde
(In)Free
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
(In)Free
2.5%
15%
2912.11
2912.12
2912.13
2912.19
2912.21
2912.29
29.13
2913.00
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
10%
10%
10%
Customs Duty
HS
Hdg.
HS
Code
Description
kg
kg
kg
kg
kg
kg
kg
kg
Unit
of Rem
Qty. arks
Pref.
Gen
VAT Excise
PAL
Duty Cess
(In)Free
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
(In)18.2%
(In)Free
28%
2.5%
15%
15%
SRL
SUR
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
2914.11
2914.12
2914.13
2914.19
-----
2914.21
2914.22
---
kg
kg
kg
kg
2914.23
2914.29
2914.31
2914.39
2914.40
2914.50
-----
2914.61
2914.69
2914.70
---
29.15
2915.21
2915.22
2915.23
2915.24
2915.29
2915.31
2915.32
2915.33
29.16
(In)Free
(In)Free
2.5%
2.5%
15%
15%
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
15%
15%
15%
(In)Free
2.5%
15%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
(In)Free
2.5%
15%
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
15%
15%
15%
(In)Free
(In)Free
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
(In)Free
2.5%
(In)Free
2.5%
(In)Free
2.5%
Customs Duty
15%
15%
15%
2915.11
2915.12
2915.13
HS
Hdg.
------------
Formic acid
Salts of formic acid
Esters of formic acid
Acetic acid and its salts; acetic anhydride:
Acetic acid
Sodium acetate
Cobalt acetates
Acetic anhydride
Other
Esters of acetic acid:
Ethyl acetate
Vinyl acetate
n-Butyl acetate
HS
Code
Description
2915.34
2915.35
2915.39
2915.40
----
2915.50
2915.60
Isobutyl acetate
2-Ethoxyethyl acetate
Other
Mono-, di- or trichloroacetic acids, their salts and
esters
Propionic acid, its salts and esters
Butanoic acids, pentanoic acids, their salts and esters
2915.70
2915.90
VAT Excise
PAL
Duty Cess
0.25%
0.25%
0.25%
0.25%
0.25%
SRL
10%
10%
10%
10%
10%
SUR
kg
kg
kg
kg
kg
Unit
of Rem
Qty. arks
Pref.
Gen
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
15%
15%
15%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
15%
15%
15%
2916.11
2916.12
2916.13
2916.14
2916.15
------
2916.19
--
Other
2916.20
2916.31
2916.32
2916.34
2916.35
2916.39
------
29.17
(In)Free
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
2.5%
15%
(In)Free
(In)Free
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
(In)Free
(In)Free
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
VAT Excise
PAL
Duty Cess
SRL
SUR
Unit
of Rem
Qty. arks
2917.11
2917.12
2917.13
2917.14
2917.19
------
Customs Duty
HS
Hdg.
kg
kg
kg
kg
HS
Code
2917.20
Description
-
2917.31
2917.32
2917.33
2917.34
2917.35
2917.36
2917.37
2917.39
---------
Pref.
Gen
2.5%
15%
Dibutyl orthophthalates
Dioctyl orthophthalates
Dinonyl or didecyl orthophthalates
Other esters of orthophthalic acid
Phthalic anhydride
Terephthalic acid and its salts
Dimethyl terephthalate
Other
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
(In)Free
(In)Free
(In)Free
(In)Free
(In)Free
(In)Free
(In)Free
(In)Free
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
kg
kg
kg
29.18
2918.11
2918.12
2918.13
2918.14
2918.15
2918.16
2918.19
--------
(In)Free
(In)Free
(In)Free
(In)Free
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
kg
kg
2918.21
2918.22
2918.23
2918.29
2918.30
-----
(In)Free
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
kg
kg
kg
kg
(In)Free
2.5%
15%
Other
(In)Free
2.5%
15%
(In)Free
2.5%
15%
2918.90
2919.00
Customs Duty
HS
Hdg.
HS
Code
Description
29.20
Pref.
Gen
VAT Excise
PAL
Duty Cess
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
15%
15%
15%
SRL
Unit
SUR of Rem
Qty. arks
2920.10
IX - NITROGEN-FUNCTION COMPOUNDS
29.21
Amine-function compounds.
2921.11
2921.12
2921.19
----
2921.21
2921.22
2921.29
2921.30
----
2921.41
2921.42
2921.43
2921.44
2921.45
------
2921.46
--
2921.49
--
2921.51
--
2921.59
--
2.5%
2.5%
2.5%
15%
15%
15%
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
15%
15%
15%
(In)Free
2.5%
15%
(In)Free
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
kg
kg
kg
kg
L
L
L
L
(In)Free
2.5%
15%
(In)Free
2.5%
15%
Other
Aromatic polyamines and their derivatives; salts
thereof:
o-, m-, p-Phenylenediamine, diaminotoluenes, and
their derivatives; salts thereof
Other
(In)Free
2.5%
15%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
0.25%
0.25%
0.25%
0.25%
Customs Duty
HS
Hdg.
HS
Code
Description
29.22
10%
10%
10%
10%
Unit
SUR of Rem
Qty. arks
Pref.
Gen
VAT Excise
PAL
Duty Cess
(In)Free
(In)Free
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
(In)Free
2.5%
15%
(In)Free
(In)Free
2.5%
15%
15%
15%
SRL
Oxygen-function amino-compounds.
-
2922.11
2922.12
2922.13
2922.14
2922.19
------
2922.21
--
2922.22
--
2922.29
--
Other
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
2922.31
--
2922.39
--
2922.41
2922.42
2922.43
2922.44
2922.49
2922.50
------
29.23
(In)Free
(In)Free
2.5%
2.5%
15%
15%
(In)Free
(In)Free
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
(In)Free
2.5%
15%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
2924.11
2924.19
---
Meprobamate (INN)
Other
Cyclic amides (including cyclic carbamates) and their
derivatives; salts thereof:
(In)Free
(In)Free
2.5%
2.5%
15%
15%
L
L
2924.21
--
(In)Free
2.5%
Customs Duty
15%
29.24
HS
Hdg.
Amino-aldehydes, amino-ketones and aminoquinones, other than those containing more than one
kind of oxygen function; salts thereof:
Amfepramone (INN), methadone (INN) and
normethadone (INN), salts thereof
Other
Amino-acids, other than those containing more than
one kind of oxygen function, and their esters; salts
thereof:
HS
Code
2924.23
Description
--
---
29.25
Pref.
Unit
SUR of Rem
Qty. arks
Gen
VAT Excise
PAL
Duty Cess
2.5%
15%
2.5%
2.5%
2.5%
15%
15%
15%
L
L
L
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
SRL
2925.11
2925.12
2925.19
2925.20
----
(In)Free
(In)Free
(In)Free
(In)Free
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
kg
kg
kg
kg
29.26
Nitrile-function compounds
2926.10
2926.20
2926.30
2926.90
Acrylonitrile
1-Cyanoguanidine(dicyandiamide)
Fenproporex (INN) and its salts; methadone (INN),
intemediate (4-cyano-2-diemthylamino-4,4diphenylbutane)
Other
(In)Free
(In)Free
2.5%
2.5%
15%
15%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
29.27
2927.00
(In)Free
2.5%
15%
29.28
2928.00
(In)Free
2.5%
15%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
29.29
Isocyanates
Other
L
L
X - ORGANO-INORGANIC COMPOUNDS,
HETEROCYCLIC COMPOUNDS, NUCLEIC
ACIDS AND THEIR SALTS, AND
SULPHONAMIDES
29.30
Organo-sulphur compounds.
2930.10
Dithiocarbonates (xanthates)
(In)Free
2.5%
15%
2930.20
2930.30
2930.40
2930.90
2930.90.01
2930.90.09
-------
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
15%
15%
15%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
Customs Duty
HS
Hdg.
29.31
HS
Code
Description
2931.00
29.32
Unit
SUR of Rem
Qty. arks
Pref.
Gen
VAT Excise
PAL
Duty Cess
(In)Free
2.5%
15%
(In)Free
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
(In)Free
(In)Free
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
SRL
------------
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
kg
kg
kg
kg
2932.99
--
29.33
2933.11
2933.19
---
2933.21
2933.29
---
2933.31
2933.32
2933.33
----
2933.39
--
2933.41
2933.49
---
Other
(In)Free
2.5%
15%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
(In)Free
2.5%
15%
Other
Compounds containing in the structure a quinoline or
isoquinoline ring-system (whether or not
hydrogenated), not further fused:
Levorphanol (INN) and its salts
Other
(In)Free
2.5%
15%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
Customs Duty
HS
Hdg.
HS
Code
Description
-
2933.52
2933.53
---
2933.54
--
2933.55
--
2933.59
--
2933.61
2933.69
------
2933.71
2933.72
2933.79
Pref.
Unit
SUR of Rem
Qty. arks
Gen
VAT Excise
PAL
Duty Cess
2.5%
15%
2.5%
15%
2.5%
15%
2.5%
2.5%
15%
15%
2.5%
2.5%
15%
15%
2.5%
2.5%
2.5%
15%
15%
15%
SRL
2933.91
--
2933.99
--
Other
29.34
(In)Free
(In)Free
2.5%
2.5%
15%
15%
2.5%
15%
2.5%
15%
2.5%
15%
2.5%
2.5%
15%
15%
2934.20
2934.30
2934.91
--
Other:
Aminorex (INN), brotizolam (INN), clotiazepam
(INN), cloxazolam (INN), dextromoramide
(INN),haloxazolam (INN), ketazolam (INN),
mesocarb (INN), oxazola (INN), pemoline (INN),
phendimetrazine (INN), phenmetrazine (INN), and
sufentanil (INN); salts thereof
2934.99
--
Other
(In)Free
(In)Free
Customs Duty
HS
Hdg.
29.35
HS
Code
Description
2935.00
Sulphonamides.
Unit
SUR of Rem
Qty. arks
Pref.
Gen
VAT Excise
PAL
Duty Cess
(In)Free
2.5%
15%
(In)Free
Free
Ex
(In)Free
(In)Free
(In)Free
Free
Free
Free
Ex
Ex
Ex
(In)Free
(In)Free
(In)Free
(In)Free
(In)Free
Free
Free
Free
Free
Free
Ex
Ex
Ex
Ex
Ex
1.5%
1.5%
1.5%
1.5%
1.5%
SRL
-----
2936.25
2936.26
2936.27
2936.28
-----
Provitamins, unmixed
Vitamins and their derivatives, unmixed:
Vitamins A and their derivatives
Vitamin B1 and its derivatives
Vitamin B2 and its derivatives
D- or DL-Pantothenic acid (Vitamin B3 or Vitamin B5)
and its derivatives
Vitamin B6 and its derivatives
Vitamin B12 and its derivatives
Vitamin C and its derivatives
Vitamin E and its derivatives
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
2936.29
2936.90
--
29.37
(In)Free
(In)Free
Free
Free
Ex
Ex
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
15%
15%
15%
(In)Free
2.5%
15%
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
15%
15%
15%
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
15%
15%
15%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
2937.11
--
2937.12
2937.19
---
2937.21
--
2937.22
--
2937.23
2937.29
---
2937.31
2937.39
2937.40
2937.50
---
2937.90
Customs Duty
HS
Hdg.
HS
Code
Unit
SUR of Rem
Qty. arks
Pref.
Gen
VAT Excise
PAL
Duty Cess
(In)Free
(In)Free
2.5%
2.5%
15%
15%
--
2.5%
15%
Description
SRL
29.38
29.39
2939.11
thereof
2939.19
--
2939.21
2939.29
2939.30
-------
2939.41
2939.42
2939.43
2939.49
2939.51
2939.59
---
2939.61
2939.62
2939.63
2939.69
2939.91
------
2939.99
--
Other
Alkaloids of cinchona and their derivatives; salts
thereof:
Quinine and its salts
Other
Caffeine and its salts
Ephedrines and their salts:
Ephedrine and its salts
Pseudoephedrine (INN) and its salts
Cathine (INN) and its salts
Other
Theophylline and aminophyline (theophyllineethyllenediamine) and their derivatives; salts thereof:
(In)Free
2.5%
15%
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
15%
15%
15%
(In)Free
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
(In)Free
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
Customs Duty
HS
Hdg.
HS
Code
Description
10%
10%
10%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
kg
kg
kg
Unit
SUR of Rem
Qty. arks
Pref.
Gen
VAT Excise
PAL
Duty Cess
(In)Free
2.5%
15%
(In)Free
2.5%
15%
(In)Free
2.5%
15%
(In)Free
2.5%
15%
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
15%
15%
15%
SRL
29.40
2940.00
29.41
Antibiotics.
2941.10
2941.20
2941.30
2941.40
2941.50
2941.90
29.42
2942.00
(In)Free
2.5%
15%
BACK
CHAPTER - 30
PHARMACEUTICAL PRODUCTS
Chapter Notes.
1.
Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral
waters), other than nutritional preparations for intravenous administration (Section IV);
Plasters specially calcined or finely ground for use in dentistry (heading 25.20);
Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 33.01);
Preparations of headings 33.03 to 33.07, even if they have therapeutic or prophylactic properties;
Soap or other products of heading 34.01 containing added medicaments;
Preparations with a basis of plaster for use in dentistry (heading 34.07); or
Blood albumin not prepared for therapeutic or prophylactic uses (heading 35.02).
(b)
(c)
(d)
(e)
(f)
(g)
2.
3.
For the purposes of heading 30.02, the expression " modified immunological products " applies only to monoclonal antibodies
(MABs), antibody fragments, antibody conjugates and antibody fragment conjugates.
For the purposes of headings 30.03 and 30.04 and of Note 4 (d) to this Chapter, the following are to be treated :
(a) As unmixed products :
(1)
(2)
(3)
Heading 30.06 applies only to the following, which are to be classified in that heading and in no other heading of the Nomenclature :
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(ij)
(k)
Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure;
Sterile laminaria and sterile laminaria tents;
Sterile absorbable surgical or dental haemostatics;
Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient,
being unmixed products put up in measured doses or products consisting of two or more ingredients which have been
mixed together for such uses;
Blood-grouping reagents;
Dental cements and other dental fillings; bone reconstruction cements;
First-aid boxes and kits;
Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides;
Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical
operations or physical examinations or as a coupling agent between the body and medical instruments; and
Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for
example, expiry of shelf life.
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
Pref.
Gen.
Excise
Duty Cess
PAL
SRL
30.01
3001.20
3001.90
30.02
3002.10
3002.20
3002.30
3002.90
(In)Free
(In)Free
(In)Free
(In)Free
Free
Ex
kg
Free
Free
Ex
Ex
kg
kg
L
L
Free
Free
Free
Free
Ex
Ex
Ex
Ex
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
L
L
L
L
PAL
SRL
10%
10%
10%
10%
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
30.03
30.04
Excise
Duty Cess
Pref.
Gen.
(In)Free
(In)Free
Free
Free
Ex
Ex
kg
kg
L
L
(In)Free
(In)Free
Free
Free
Ex
Ex
kg
kg
L
L
(In)Free
(In)Free
Free
Free
Ex
Ex
kg
kg
L
L
3003.20
3003.31
3003.39
3003.40
---
3003.90
3004.10
3004.20
3004.31
3004.32
---
3004.39
3004.40
--
3004.50
3004.90
3005.10
3005.90
30.05
30.06
(In)Free
(In)Free
Free
Free
Ex
Ex
kg
kg
L
L
(In)Free
Free
Ex
kg
(In)Free
(In)Free
Free
Free
Ex
Ex
kg
kg
L
L
(In)Free
Free
Ex
kg
(In)Free
(In)Free
Free
Free
Ex
Ex
kg
kg
L
L
15%
15%
15%
15%
kg
kg
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
3006.10
3006.20
3006.30
3006.40
3006.50
3006.60
3006.70
3006.80
Pref.
Gen.
Excise
Duty Cess
PAL
SRL
Free
Free
Ex
Ex
kg
kg
L
L
(In)Free
Free
Ex
kg
(In)Free
(In)Free
Free
Free
Ex
Ex
kg
kg
(In)Free
Free
Ex
kg
(In)Free
(In)Free
Free
Free
Ex
Ex
kg
kg
BACK
CHAPTER 31
FERTILISERS
Chapter Notes.
1.
(c)
2.
Heading 31.02 applies only to the following goods, provided that they are not put up in the
forms or packages described in heading 31.05 :
(A) Goods which answer to one or other of the descriptions given below :
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
(B) Fertilisers consisting of any of the goods described in (A) above mixed together.
(C) Fertilisers consisting of ammonium chloride or of any of the goods described in (A) or
(B) above mixed with chalk, gypsum or other inorganic non-fertilising substances.
(D) Liquid fertilisers consisting of the goods of subparagraph (A) (ii) or (viii) above, or of
mixtures of those goods, in an aqueous or ammoniacal solution.
3.
Heading 31.03 applies only to the following goods, provided that they are not put up in the forms
or packages described in heading 31.05 :
( A) Goods which answer to one or other of the descriptions given below :
(i)
Basic slag;
(ii) Natural phosphates of heading 25.10, calcined or further heat-treated than for the
removal of impurities;
(iii)
(iv) Calcium hydrogenorthophosphate containing not less than 0.2 % by weight of fluorine
calculated on the dry anhydrous product.
4.
(B)
Fertilisers consisting of any of the goods described in (A) above mixed together, but with
no account being taken of the fluorine content limit.
(C)
Fertilisers consisting of any of the goods described in (A) or (B) above, but with no
account being taken of the fluorine content limit, mixed with chalk, gypsum or other
inorganic non-fertilising substances.
Heading 31.04 applies only to the following goods, provided that they are not put up in the forms
or packages described in heading 31.05 :
(A)
(i)
(ii)
(iii)
(iv)
(B)
5.
6.
For the purposes of heading 31.05, the term " other fertilisers " applies only to products of a kind
used as fertilisers and containing, as an essential constituent, at least one of the fertilising
elements nitrogen, phosphorus or potassium.
Customs Duty
HS
Hdg.
31.01
HS
Code
31.01.00
VAT
Description
Pref.
Gen.
2.5%
Ex
Excise
Duty
Cess
PAL
SRL
SUR
Unit
Rem
of
arks
Qty.
31.02
31.03
(In)1.63%
2.5%
Ex
(In)1.63%
(In)1.63%
2.5%
2.5%
Ex
Ex
(In)1.63%
2.5%
Ex
(In)1.63%
(In)1.63%
2.5%
2.5%
Ex
Ex
(In)1.63%
(In)1.63%
2.5%
2.5%
Ex
Ex
(In)1.63%
2.5%
Ex
(In)1.63%
2.5%
Ex
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
Ex
Ex
Ex
(In)1.63%
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
2.5%
Ex
Ex
Ex
Ex
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
PAL
SRL
SUR
31.04
Superphosphates
Basic slag
Other
Mineral or chemical fertilisers, potassic.
kg
kg
kg
kg
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
31.05
Pref.
Gen.
Excise
Duty
Cess
Unit
Rem
of
arks
Qty.
3105.20
3105.30
3105.40
(In)1.63%
(In)1.63%
2.5%
Ex
2.5%
Ex
2.5%
2.5%
Ex
Ex
3105.51
3105.59
3105.60
---
3105.90
(In)1.63%
(In)1.63%
2.5%
2.5%
Ex
Ex
2.5%
2.5%
Ex
Ex
BACK
CHAPTER 32
TANNING OR DYEING EXTRACTS;
TANNINS AND THEIR DERIVATIVES;
DYES, PIGMENTS AND OTHER COLOURING MATTER;
PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS
Chapter Notes.
1.
2.
(b)
(c)
Heading 32.04 includes mixtures of stabilised diazonium salts and couplers for the production
of azo dyes.
Headings 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter
(including, in the case of heading 32.06, colouring pigments of heading 25.30 or Chapter 28,
metal flakes and metal powders), of a kind used for colouring any material or used as ingredients
in the manufacture of colouring preparations. The headings do not apply, however, to pigments
dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of
paints, including enamels (heading 32.12), or to other preparations of heading 32.07, 32.08,
32.09, 32.10, 32.12, 32.13 or 32.15.
4-
Heading 32.08 includes solutions (other than collodions) consisting of any of the products
specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent
exceeds 50 % of the weight of the solution.
5.
The expression " colouring matter " in this Chapter does not include products of a kind used as
extenders in oil paints, whether or not they are also suitable for colouring distempers.
6.
The expression " stamping foils " in heading 32.12 applies only to thin sheets of a kind used for
printing, for example, book covers or hat bands, and consisting of :
(a) Metallic powder (including powder of precious metal) or pigment, agglomerated with
glue, gelatin or other binder; or
(c)
Metal (including precious metal) or pigment, deposited on a supporting sheet of any
material.
(d)
Customs Duty
HS
Hdg.
HS
Code
Description
32.01
32.02
HS
Hdg.
Pref.
Gen.
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
kg
kg
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
(In)1.63%
2.5%
Customs Duty
15%
kg
PAL
PAL
SRL
SUR
3201.10
3201.20
3201.90
32.03
Unit
Remar
of
ks
Qty.
VAT Excise
Duty Cess
Quebracho extract
Wattle extract
Other
Synthetic organic tanning substances;
inorganic tanning substances; tanning
preparations, whether or not containing
natural tanning substances; enzymatic
preparations for pre-tanning.
3202.10
3202.90
Other
3203.00
HS
Code
Description
32.04
Unit
Remar
of
ks
Qty.
Pref.
Gen.
VAT Excise
Duty Cess
(In)1.63%
2.5%
15%
kg
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
kg
kg
kg
SRL
SUR
--
3204.12
--
3204.13
3204.14
---
32.05
3204.15
--
3204.16
--
3204.17
--
3204.19
--
3204.20
3204.90
Other
Colour lakes; preparations as specified in
Note 3 to this Chapter based on colour lakes.
3205.00
32.06
HS
Hdg.
(In)1.63%
2.5%
15%
kg
2.5%
15%
kg
2.5%
2.5%
15%
15%
kg
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
(In)1.63%
2.5%
15%
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
(In)1.63%
2.5%
15%
kg
(In)1.63%
2.5%
15%
kg
(In)1.63%
2.5%
15%
kg
(In)1.63%
2.5%
15%
kg
(In)1.63%
2.5%
(In)1.63%
2.5%
Customs Duty
15%
15%
kg
kg
PAL
(SP) 2 %
(In) 1.63'%
(SP) 2 %
(In) 1.63'%
(In)1.63%
3206.11
--
3206.19
3206.20
--
3206.30
3206.41
3206.42
---
3206.43
--
3206.49
--
HS
Code
3206.50
Description
-
32.07
Unit
Remar
of
ks
Qty.
Pref.
Gen.
VAT Excise
Duty Cess
(+)1.5%
(In) 1.63%
2.5%
15%
kg
(In)1.63%
2.5%
15%
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
(In)1.63%
2.5%
15%
kg
SRL
SUR
3207.20
3207.30
3207.40
32.08
Based on polyesters
28%
15%
kg
3208.20
3208.90
28%
28%
15%
15%
kg
kg
28%
28%
15%
15%
kg
kg
32.09
32.10
32.11
3210.00
3210.00.01
----
3210.00.09
----
3211.00
32.12
(In)1.63%
(In) 18.2%
2.5%
28%
15%
15%
kg
kg
Prepared driers.
(In)1.63%
2.5%
15%
kg
PAL
HS
Hdg.
HS
Code
3212.10
3212.90
3212.90.01
3212.90.09
Description
-------
32.13
Pref.
Gen.
(In)1.63%
2.5%
15%
kg
(In)1.63%
(In) 18.2%
2.5%
28%
15%
15%
kg
kg
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
kg
kg
SRL
SUR
32.14
Stamping foils
Other:
Aluminium paste
Other
Unit
Remar
of
ks
Qty.
VAT Excise
Duty Cess
Colours in sets
Other
Glaziers' putty, grafting putty, resin cements,
caulking compounds and other mastics;
painters' fillings; non-refractory surfacing
preparations for facades, indoor walls, floors,
ceilings or the like.
3214.10
3214.90
32.15
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
kg
kg
28%
28%
15%
15%
kg
kg
2.5%
28%
15%
15%
kg
kg
3215.11
3215.19
3215.90
3215.90.01
3215.90.09
---------
Printing ink:
Black
Other
Other:
ink for ball point pens
Other
BACK
CHAPTER 33
ESSENTIAL OILS AND RESINOIDS;
PERFUMERY, COSMETIC OR TOILET PREPARATIONS
Chapter Notes.
1. This Chapter does not cover :
HS
Code
VAT
Description
Pref.
Gen.
Excise
Duty
Cess
PAL
SRL
SUR
Unit
of Rem
Qty. arks
33.01
3301.11
3301.12
3301.13
3301.14
3301.19
3301.21
3301.22
3301.23
3301.24
3301.25
3301.26
3301.29
3301.30
3301.90
3301.90.01
3301.90.02
3301.90.03
3301.90.04
3301.90.05
3301.90.06
3301.90.07
3301.90.08
3301.90.09
3301.90.10
3301.90.11
3301.90.12
HS
Hdg.
-------------------------------------------------
HS
Code
(In)9.75 %
(In)9.75 %
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
(In)9.75 %
(In)9.75 %
(In)9.75 %
(In)9.75 %
(In)9.75 %
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
kg
kg
kg
(In) 18.2%
28%
(In)9.75 %
15%
(In)9.75 %
15%
(In)9.75 %
15%
(In)9.75 %
15%
(In)9.75 %
15%
(In)9.75 %
15%
(In)9.75 %
15%
(In)9.75 %
15%
(In)9.75 %
15%
(In)9.75 %
15%
(In)9.75 %
15%
Customs Duty
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
PAL
SRL
SUR
VAT
Description
Cess
Unit
of Rem
Qty. arks
Pref.
Gen.
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
kg
kg
kg
15%
15%
kg
3301.90.13
3301.90.14
3301.90.19
----------
Other of cardamon
Other, of ginger
Other
Mixtures of odoriferous substances and
mixtures (including alcoholic solutions)
with a basis of one or more of these
substances, of a kind used as raw material
in industry; other preparations based on
odoriferous subtances, of a kind used for
the manufacture of beverages.
3302.10
3302.10.01
----
33.02
Excise
Duty
3302.10.02
----
3302.10.09
----
Other
3302.90
33.03
15%
15%
kg
Other
(In) 18.2 %
28 %
or
or
Rs.357.50 Rs.550/per l
per l
15%
(In)9.75 %
15%
15%
kg
kg
(SL) 22.4%
(In) 18.2%
20% or
Rs.25/=
per Kg 1.5% 0.25% 10%
kg
3303.00
33.04
3304.10
3304.30
3304.91
--
Other:
Powders, whether or not compressed
--
33.05
3305.10
28%
15%
28%
15%
28%
15%
28%
15%
(SL) 22.4%
(In) 18.2%
28%
15%
20% or
Rs.25/=
per Kg 1.5% 0.25% 10%
20% or
Rs.25/=
per Kg 1.5% 0.25% 10%
15%
20% or
Rs.25/=
per Kg 1.5% 0.25% 10%
Other:
3305.30
3305.90
33.06
VAT
Description
-
kg
kg
kg
kg
kg
HS
Code
3305.20
20% or
Rs.25/=
per Kg 1.5% 0.25% 10%
20% or
Rs.25/=
per Kg
1.5% 0.25% 10%
20% or
Rs.25/=
per Kg
1.5% 0.25% 10%
(SL) 25.2%
(In) 18.2%
28%
Customs Duty
HS
Hdg.
15%
3304.20
3304.99
28%
Pref.
Gen.
(SL) 22.4%
(In) 18.2%
28%
15%
(SL) 25.2%
(In) 18.2%
28%
15%
(SL) 12%
(In) 9.75%
15%
15%
Hair lacquers
Other
Excise
Duty
Cess
PAL
SRL
SUR
20% or
Rs.25/=
per Kg 1.5% 0.25% 10%
20% or
Rs.25/=
per Kg 1.5% 0.25% 10%
20% or
Rs.25/=
per Kg 1.5% 0.25% 10%
kg
Unit
of Rem
Qty. arks
kg
kg
kg
3306.10
Dentifrices
3306.20
3306.90
Other
33.07
28%
15%
20% or
Rs. 25/=
per Kg 1.5% 0.25% 10%
2.5%
28%
15%
15%
kg
kg
kg
3307.20
(SL) 22.4%
Pre-shave, shaving or after-shave preparation (In) 18.2%
28%
15%
(SL) 22.4%
(In) 18.2%
28%
15%
(SL) 22.4%
(In) 18.2%
28%
15%
3307.30
3307.41
3307.49
20% or
Rs.25/=
per Kg 1.5% 0.25% 10%
20% or
Rs.25/=
per Kg 1.5% 0.25% 10%
20% or
Rs.25/=
per Kg 1.5% 0.25% 10%
kg
kg
kg
28%
15%
(SL) 22.4%
(In) 18.2%
28%
15%
20% or
Rs.25/=
per Kg 1.5% 0.25% 10%
20% or
Rs.25/=
per Kg 1.5% 0.25% 10%
(In)1.63%
2.5%
15%
kg
15%
20% or
Rs.25/=
per Kg 1.5% 0.25% 10%
kg
--
3307.90
3307.90.01
----
3307.90.09
----
Other
Other :
Contact lens solutions
Other
(In)18.2%
28%
BACK
CHAPTER 34
SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS,
LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES,
POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING
PASTES, " DENTAL WAXES " AND DENTAL PREPARATIONS
WITH A BASIS OF PLASTER
kg
kg
Chapter Notes.
1.-This Chapter does not cover :
(a)
(b)
(c)
Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap
or other organic surface- active agents (heading 33.05, 33.06 or 33.07).
2.
For the purposes of heading 34.01, the expression " soap " applies only to soap soluble in water.
Soap and the other products of heading 34.01 may contain added substances (for example,
disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders
remain classified in heading 34.01 only if in the form of bars, cakes or moulded pieces or
shapes. In other forms they are to be classified in heading 34.05 as " scouring powders and
similar preparations ".
For the purposes of heading 34.02, " organic surface-active agents " are products which when
mixed with water at a concentration of 0.5 % at 20 C and left to stand for one hour at the same
temperature :
(a) give a transparent or translucent liquid or stable emulsion without separation of insoluble
matter; and
(b) reduce the surface tension of water to 4.5 x 10-2 N/m (45 dyne/cm) or less.
4.
In heading 34.03 the expression " petroleum oils and oils obtained from bituminous minerals "
applies to the products defined in Note 2 to Chapter 27.
5.
In heading 34.04, subject to the exclusions provided below, the expression " artificial waxes and
prepared waxes " applies only to :
(A) Chemically produced organic products of a waxy character, whether or not water-soluble;
(B) Products obtained by mixing different waxes;
(C) Products of a waxy character with a basis of one or more waxes and containing fats,
resins, mineral substances or other materials.
(b)
Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of
heading 15.21;
(c)
Mineral waxes or similar products of heading 27.12, whether or not intermixed or merely
coloured; or
(d)
Waxes mixed with, dispersed in or dissolved in a liquid medium (headings 34.05, 38.09, etc.).
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
34.01
Pref.
Cess
PAL
Unit
SRL SUR of Rem
Qty. arks
3401.11
--
3401.19
--
3401.20
3401.30
34.02
28% or
Rs.20/=
Per kg
28% or
Rs.20/=
Per kg
28%
15%
15%
15%
28%
15%
(In)1.63%
2.5%
(In)1.63%
2.5%
(In)1.63%
2.5%
(In)1.63%
2.5%
Customs Duty
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
Other
Soap in other forms
Organic surface-active products and
preparations for washing the skin, in the form
of liquid or cream and put up for retail sale,
(B) 23.5%
whether or not containing soap
(In) 18.2%
Organic surface-active agents (other than
soap); surface-active preparations, washing
preparations (including auxiliary washing
preparations) and cleaning preparations,
whether or not containing soap, other than
those of heading 34.01.
3402.11
3402.12
3402.13
3402.19
HS
Hdg.
Gen.
Excise
Duty
-----
HS
Code
VAT
Description
3402.20
3402.20.01
----
3402.20.09
----
3402.90
3402.90.01
----
Other :
Washing preparations
Excise
Duty
Cess
PAL
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
kg
kg
kg
kg
Unit
SRL SUR of Rem
Qty. arks
Pref.
Gen.
(In)1.63%
2.5%
15%
(B) 23.5%
(In) 18.2%
28%
15%
(B) 23.5%
(In) 18.2%
28%
15%
3402.90.02
----
3402.90.03
----
3402.90.09
----
34.03
(In)1.63%
2.5%
15%
2.5%
2.5%
15%
15%
(In)1.63%
2.5%
15%
(In)1.63%
2.5%
15%
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
(In)1.63%
2.5%
15%
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
3403.11
--
3403.19
3403.91
---
3403.99
--
34.04
3404.10
3404.20
3404.90
34.05
HS
Hdg.
HS
Code
VAT
Description
3405.10
3405.20
3405.30
Pref.
(In)18.2%
Polishes, creams and similar preparations for
the maintenance of wooden furniture, floors or
other woodwork
(In)18.2%
Polishes and similar preparations for
coachwork, other than metal polishes
(In)18.2%
Gen.
Excise
Duty
Cess
PAL
Unit
SRL SUR of Rem
Qty. arks
28%
15%
28%
15%
28%
15%
3405.40
3405.40.01
----
3405.40.09
3405.90
----
3406.00
34.06
34.07 3407.00
(In) 3.9%
(In)18.2%
(In)18.2%
06%
28%
28%
15%
15%
15%
28%
15%
2.5%
15%
( BACK
CHAPTER 35
ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES
Chapter Notes.
1. This Chapter does not cover :
(a) Yeasts (heading 21.02);
(b) Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic
uses), medicaments or other products of Chapter 30;
(c) Enzymatic preparations for pre-tanning (heading 32.02);
(d) Enzymatic soaking or washing preparations or other products of Chapter 34;
(e) Hardened proteins (heading 39.13); or
(f) Gelatin products of the printing industry (Chapter 49).
2
For the purposes of heading 35.05, the term " dextrins " means starch degradation products with
a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10 %.
Such products with a reducing sugar content exceeding 10 % fall in heading 17.02.
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
Pref.
Gen.
Excise
Duty
Cess
PAL
SRL
SUR
Unit
of Rem
Qty. arks
35.01
35.02
35.03
35.04
Casein
Other
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
2.5%
15%
kg
2.5%
15%
kg
2.5%
15%
15%
15%
15%
15%
kg
kg
kg
3502.11
3502.19
3502.20
---
3502.90
3503.00
3504.00
35.05
Egg albumin:
Dried
Other
Milk albumin, including concentrates of two
or more whey proteins
Other
-------
35.06
Customs Duty
HS
Hdg.
HS
Code
3506.10
VAT
Description
Pref.
Gen.
Excise
Duty
Cess
PAL
SRL
SUR
Unit
of Rem
Qty. arks
15%
28%
15%
15%
kg
kg
3506.91.01
3506.91.09
3506.99
3506.99.01
-----------
3506.99.09 ---35.07
28%
15%
15%
15%
kg
kg
(In)18.2%
(In)9.75 %
28%
15%
15%
15%
kg
kg
(In)1.63%
2.5%
15%
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
-------
BACK
CHAPTER 36
EXPLOSIVES; PYROTECHNIC PRODUCTS;
MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS
Chapter Notes.
1.
This Chapter does not cover separate chemically defined compounds other than those described in
Note 2 (a) or (b) below.
2.
The expression " articles of combustible materials " in heading 36.06 applies only to :
(a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example,
tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar
prepared fuels, in solid or semi-solid form;
(b) Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or
similar lighters and of a capacity not exceeding 300 cm3; and
(c) Resin torches, firelighters and the like.
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
Pref.
Gen.
Excise
Duty Cess
PAL
SRL
SUR
Unit
of Rema
Qty. rks
36.01
3601.00
Propellent powders.
(In)9.75 % 15%
15%
kg
36.02
3602.00
(+) 9%
(In) 9.75% 15%
15%
kg
15%
kg
36.03
3603.00
36.04
36.05
3605.00
Fireworks
Other
(In)18.2% 28%
(In)9.75 % 15%
15%
15%
kg
kg
28%
15%
kg
15%
15%
kg
kg
36.06
3606.90
BACK
CHAPTER 37
PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS
Chapter Notes.
1. This Chapter does not cover waste or scrap.
L
L
2.
In this Chapter the word " photographic " relates to the process by which visible images are formed,
directly or indirectly, by the action of light or other forms of radiation on photosensitive surfaces.
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
37.01
PAL
SRL
SUR
Unit of Rema
Qty. rks
Gen.
(In)1.63%
(In)9.75 %
2.5%
15%
15%
15%
m2
kg
(In)9.75 %
15%
15%
m2
(In)9.75 %
15%
15%
kg
(In)9.75 %
15%
15%
m2
3701.20
3701.30
3701.91
3701.99
---
37.02
HS
Hdg.
Excise
Duty Cess
Pref.
For X-ray
Instant print film
Other plates and film, with any side
exceeding 255 mm
Other :
For colour photography (polychrome)
Other
Photographic film in rolls, sensitised,
unexposed, of any material other than
paper, paperboard or textiles; instant
print film in rolls, sensitised, unexposed.
3702.10
For X-ray
(In)1.63%
2.5%
15%
m2
3702.20
(In)9.75 %
15%
15%
m2
(In)1.63%
2.5%
15%
(In)9.75 %
15%
15%
m2
(In)9.75 %
15%
15%
m2
15%
15%
m2
(In)9.75 %
15%
Customs Duty
15%
m2
3702.31
3702.32
---
3702.39
--
Other
3702.41
--
3702.42
--
HS
Code
VAT
Description
3702.43
--
3702.44
--
3702.51
--
3702.52
--
Excise
Duty Cess
PAL
SRL
SUR
Unit of Rema
Qty. rks
Pref.
Gen.
(In)9.75 %
15%
15%
m2
(In)9.75 %
15%
15%
m2
(In)1.63%
2.5%
15%
--
HS
Hdg.
3704.00
3704.00.01 ----
HS
Code
15%
15%
m
m
2.5%
15%
15%
15%
m
m
2.5%
15%
2.5%
15%
15%
15%
15%
15%
m
m
m
(In)1.63%
(In)9.75 %
2.5%
15%
15%
15%
m
m
(In)1.63%
(In)9.75 %
2.5%
15%
15%
15%
m
m
(In)1.63%
(In)9.75 %
(In)9.75 %
2.5%
15%
15%
15%
15%
15%
m
m
m
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
kg
kg
kg
(In)1.63%
2.5%
Customs Duty
15%
kg
VAT
Description
3704.00.09 ---37.05
Other
Excise
Duty Cess
PAL
SRL
SUR
Unit of Rema
Qty. rks
Pref.
Gen.
(In)9.75 %
15%
15%
kg
(In)9.75 %
(In)1.63%
(In)9.75 %
15%
2.5%
15%
15%
15%
15%
kg
kg
kg
37.06
2.5%
15%
37.04
3706.10
3706.90
Of a width of 35 mm or more
Other
37.07
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
m
m
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
kg
kg
Sensitising emulsions
Other
BACK
CHAPTER 38
MISCELLANEOUS CHEMICAL PRODUCTS
Chapter Notes.
1.
(a)
following :
(b)
Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind
used in the preparation of human foodstuffs (generally heading 21.06);
(c)
Ash and residues (including sludges, other than sewage sludge), containing metals,
arsenic or their mixtures and meeting the requirements of Note 3 (a) or 3 (b) to Chapter
26 (heading 26.20);
(d)
(e)
Spent catalysts of a kind used for the extraction of base metals or for the manufacture of
chemical compounds of base metals (heading 26.20), spent catalysts of a kind used
principally for the recovery of precious metal (heading 71.12) or catalysts consisting of
metals or metal alloys in the form of, for example, finely divided powder or woven
gauze (Section XIV or XV).
2.
3.
For the purpose of heading 38.22, the expression "certified reference materials"
means
reference materials which are accompanied by a certificate which
indicates the values of the certified properties, the methods used to determine
these values and the degree of certainty associated with each value and which are
suitable for analytical, calibrating or referencing purposes.
(B)
With the exception of the products of Chapter 28 or 29, for the classification of
certified reference materials, heading 38.22 shall take precedence over any other
heading in the Nomenclature.
Heading 38.24 includes the following goods which are not to be classified in any other heading of
the Nomenclature :
(a)
(b)
(c)
(d)
(e)
4.
(A)
Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of
magnesium oxide or of the halides of the alkali or alkaline-earth metals;
Fusel oil; Dippel's oil;
Ink removers put up in packings for retail sale;
Stencil correctors and other correcting fluids put up in packings for retail sale; and
Ceramic firing testers, fusible (for example, Seger cones).
Throughout the Nomenclature, "municipal waste" means waste of a kind collected from
households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as
well as construction and demolition waste. Municipal waste generally contains a large variety of
materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken
furniture and other damaged or discarded articles. The term "municipal waste", however, does
not cover :
(a)
(b)
(c)
(d)
Individual materials or articles segregated from the waste, such as wastes of plastics,
rubber, wood, paper, textiles, glass or metals and spent batteries which fall in their
appropriate headings of the Nomenclature;
Industrial waste;
Waste pharmaceuticals, as defined in Note 4 (k) to Chapter 30; or
Clinical waste, as defined in Note 6 (a) below.
For the purposes of heading 38.25, "sewage sludge" means sludge arising from urban effluent
treatment plant and includes pre-treatment waste, scourings and unstabilised sludge. Stabilised
sludge when suitable for use as fertiliser is excluded (Chapter 31).
6.
For the purposes of heading 38.25, the expression "other wastes" applies to :
(a)
(b)
(c)
(d)
Clinical waste, that is, contaminated waste arising from medical research, diagnosis,
treatment or other medical, surgical, dental or veterinary procedures, which often contain
pathogens and pharmaceutical substances and require special disposal procedures (for
example, soiled dressings, used gloves and used syringes);
Waste organic solvents;
Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids;
and
Other wastes from chemical or allied industries.
The expression "other wastes" does not, however, cover wastes which contain mainly petroleum
oils or oils obtained from bituminous minerals (heading 27.10).
Subheading Note.
1.
For the purposes of subheadings 3825.41 and 3825.49, "waste organic solvents" are wastes
containing mainly organic solvents, not fit for further use as presented as primary products,
whether or not intended for recovery of the solvents.
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
38.01
SRL
SUR
Unit
of Rem
Qty. arks
Pref.
Gen.
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
(In)1.63%
2.5%
15%
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
(In)1.63% 2.5%
(In)1.63% 2.5%
(In)1.63% 2.5%
(In)1.63% 2.5%
(In)1.63% 2.5%
(In)1.63% 2.5%
(In)1.63% 2.5%
(In)1.63% 2.5%
Customs Duty
15%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
kg
kg
kg
kg
kg
kg
kg
kg
VAT
Excise
PAL
Duty Cess
Artificial graphite
Colloidal or semi-collodial graphite
Carbonaceous pastes for electrodes and similar pastes
for furnace linings
- Other
---- Waste anode butts made of petroleum
coke or bitumen
---- Other
38.02
HS
Hdg.
Excise
PAL
Duty Cess
HS
Code
----------------------
Activated carbon:
Granular
Powdered
Extreuded/pelletised
Washed and purified
Chemically impregnated
Spent
Other
Other
Description
Pref.
Gen.
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
10%
10%
10%
SRL
SUR
Unit
of Rem
Qty. arks
38.03
3803.00
(In)1.63%
2.5%
15%
kg
38.04
3804.00
2.5%
15%
kg
38.05
3805.10
3805.20
3805.90
38.06
38.07
3806.10
3806.20
3806.30
3806.90
3807.00
38.08
2.5%
2.5%
2.5%
15%
15%
15%
kg
kg
kg
(In)1.63%
2.5%
15%
kg
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
kg
kg
kg
(In)18.2%
(In)9.75 %
28%
15%
15%
15%
kg
kg
28%
15%
kg
2.5%
2.5%
15%
15%
kg
kg
L
L
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
L
L
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
L
L
(In)1.63% 2.5%
Customs Duty
15%
kg
HS
Code
3808.40.09
3808.90
3808.90.01
3808.90.09
38.09
(In)1.63%
(In)1.63%
(In)1.63%
3807.00.01
3807.00.09
HS
Hdg.
- Insecticides:
---- Mosquito coils
---- Containing Bromomethane (Methyl Bromide) or
Bromochloromethane
---- Other
- Fungicides:
---- Containing Bromomethene (methyl bromide) or
bromochloromethane
---- Other
- Herbicides, anti-sprouting products and plant-growth
regulators:
---- Containing Bromomethene (methyl bromide) or
bromochloromethane
---- Other
- Disinfectants:
----- Containing Bromomethene (methyl bromide) or
bromochloromethane
VAT
Description
---- Other
- Other
---- Containing Bromomethene (methyl bromide)
or bromochloromethane
---- Other
Finishing agents, dye carriers to accelerate the
dyeing or fixing of dye stuffs and other products
and preparations (for example, dressings and
mordants), of a kind used in the textile, paper,
leather or like industries not elsewhere specified
or included.
Excise
PAL
Duty Cess
SRL
SUR
Unit
of Rem
Qty. arks
Pref.
Gen.
(In)1.63%
2.5%
15%
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
L
L
3809.10
3809.91
3809.92
3809.93
----
38.10
3810.10
3810.90
38.11
(In)1.63%
2.5%
15%
kg
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
kg
kg
kg
2.5%
2.5%
15%
15%
kg
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
kg
kg
kg
(In)1.63%
(In)1.63%
(SP) 2.25
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
2.5%
15%
kg
3811.21
----
3811.29
3811.90
--
3811.11
3811.19
38.12
Anti-knock preparations:
Based on lead compounds
Other
Additives for lubricating oils:
Containing petroleum oils or oils obtained from
bituminous minerals
Other
Other
Prepared rubber accelerators; compound
plasticisers for rubber or plastics, not elsewhere
specified or included, anti-oxidising preparatiuons
and other compound stabilisers for rubber or
plastic
3812.10
3812.20
3812.30
38.13
3813.00
Customs Duty
HS
Hdg.
38.14
HS
Code
VAT
Description
3813.00.01
----
3813.00.02
----
3813.00.03
----
3813.00.04
3813.00.09
-------
3814.00
3814.00.01
Containing bromochlorodifluromethane,
bromotrifluromethane or dibromo-tetrafluroethanes
Containing methane, ethane or prophane
hydrobromoflurocarbons (HBFCs)
Containing methane, ethane or prophane
hydrochloroflurocarbons (HCFCs)
Containing bromochloromethane
Other
Excise
PAL
Duty Cess
SRL
SUR
Unit
of Rem
Qty. arks
Pref.
Gen.
(In)1.63%
2.5%
15%
kg
(In)1.63%
2.5%
15%
kg
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
kg
kg
kg
28%
15%
kg
----
3814.00.02
3814.00.03
3814.00.09
hydrochloroflorocarbon (HCFCs)
---- Containing methane, ethane or prophane
hydrochloroflorocarbon (HCFCs) but not containing
chloroflorocarbon (CFCs) ,
---- Containing carbon tetrachloride,
bromochloromethane or 1,1,1 trichloroethane
(methyl chloroform)
---- Other
38.15
38.16
38.17
38.18
38.19
38.20
28%
15%
kg
28%
28%
15%
15%
kg
kg
(In)1.63%
2.5%
15%
kg
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
kg
kg
kg
(In)1.63%
2.5%
15%
kg
(In)1.63%
(In) 3.9'%
2.5%
06%
15%
15%
kg
kg
2.5%
15%
kg
(In)18.2%
28%
15%
kg
2.5%
15%
kg
3815.11
--
3815.12
--
3815.19
3815.90
--
3816.00
Supported catalysts:
With nickel or nickel compounds as the active
substance
With precious metal or precious metal compounds as
the active substance
Other
Other
Refractory cements, mortars, concretes and
similar compositions, other than products of
heading 38.01.
3817.00
3817.00.01
3817.00.02
3818.00
3819.00
3820.00
Customs Duty
HS
Hdg.
38.21
38.22
HS
Code
VAT
Description
3821.00
3822.00
----
Gen.
SRL
SUR
Unit
of Rem
Qty. arks
2.5%
15%
kg
(In)1.63%
2.5%
15%
kg
2.5%
2.5%
2.5%
15%
15%
15%
kg
kg
kg
38.23
3823.11
3823.12
3823.13
Pref.
Excise
PAL
Duty Cess
3823.19
3823.70
--
38.24
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
(In)1.63%
2.5%
15%
kg
(In)1.63%
2.5%
15%
kg
(In)1.63%
2.5%
15%
kg
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
kg
kg
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
(In)1.63%
2.5%
15%
kg
(In)1.63%
2.5%
15%
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
2.5%
Customs Duty
15%
kg
3824.30
3824.40
3824.50
3824.60
3824.71
--
3824.79
3824.90
3824.90.01
-----
3824.90.02
3824.90.03
-------
3824.90.04
----
3824.90.05
----
3824.90.09
----
38.25
L
L
HS
Hdg.
Other
Industrial fatty alcohols
HS
Code
3825.20
3825.30
Municipal waste
VAT
Description
3825.41
3825.49
3825.50
---
3825.61
3825.69
3825.90
---
Sewage sludge
Clinical waste
Waste organic solvents:
Halogenated
Other
Waste of metal pickling liquors, hydraulic fluids,
brake fluids and anti-freeze fluids
Other wastes from chemical or allied industries:
Mainly containing organic constituents
Other
Other
Pref.
Gen.
Excise
PAL
Duty Cess
SRL
SUR
Unit
of Rem
Qty. arks
2.5%
2.5%
15%
15%
kg
kg
2.5%
2.5%
15%
15%
kg
kg
2.5%
15%
kg
2.5%
2.5%
2.5%
15%
15%
15%
kg
kg
kg
SECTION - VII
PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
Section Notes.
1.
Goods put up in sets consisting of two or more separate constituents, some or all of which fall in
this Section and are intended to be mixed together to obtain a product of Section VI or VII, are
to be classified in the heading appropriate to that product, provided that the constituents are :
(a)
(b)
(c)
2.
having regard to the manner in which they are put up, clearly identifiable as being
intended to be used together without first being repacked;
presented together; and
identifiable, whether by their nature or by the relative proportions in which they are
present, as being complementary one to another.
Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed
with motifs, characters or pictorial representations, which are not merely incidental to the
primary use of the goods, fall in Chapter 49.
BACK
CHAPTER - 39
PLASTICS AND ARTICLES THEREOF
Chapter Notes.
1.
Throughout the Nomenclature the expression " plastics " means those materials of headings
39.01 to 39.14 which are or have been capable, either at the moment of polymerisation or at
some subsequent stage, of being formed under external influence (usually heat and pressure, if
necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process
into shapes which are retained on the removal of the external influence.
Throughout the Nomenclature any reference to " plastics " also includes vulcanised fibre. The
expression, however, does not apply to materials regarded as textile materials of Section XI.
(c)
(d)
Solutions (other than collodions) consisting of any of the products specified in headings
39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50 % of
the weight of the solution (heading 32.08); stamping foils of heading 32.12;
(e)
(f)
(g)
(h)
Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;
(ij)
(k)
(l)
(m)
(n)
Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas,
walking-sticks, whips, riding-crops or parts thereof);
(o)
(p)
(q)
(h)
Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;
(ij)
(k)
(l)
(m)
(n)
Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas,
walking-sticks, whips, riding-crops or parts thereof);
(o)
(p)
(q)
(r)
(s)
(t)
(u)
Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated
signs, prefabricated buildings);
(v)
(w)
3.
Headings 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling
in the following categories :
(a)
(b)
(c)
(d)
(e)
4.
Liquid synthetic polyolefins of which less than 60 % by volume distils at 300 C, after
conversion to 1,013 milibars when a reduced-pressure distillation method is used
(headings 39.01 and 39.02);
Resins, not highly polymerised, of the coumarone-indene type (heading 39.11);
Other synthetic polymers with an average of at least 5 monomer units;
Silicones (heading 39.10);
Resols (heading 39.09) and other prepolymers.
The expression " copolymers " covers all polymers in which no single monomer unit contributes
95 % or more by weight to the total polymer content.
For the purposes of this Chapter, except where the context otherwise requires, copolymers
(including co-polycondensates, co-polyaddition products, block copolymers and graft
copolymers) and polymer blends are to be classified in the heading covering polymers of that
comonomer unit which predominates by weight over every other single comonomer unit. For
the purposes of this Note, constituent comonomer units of polymers falling in the same heading
shall be taken together.
If no single comonomer unit predominates, copolymers or polymer blends, as the case may be,
are to be classified in the heading which occurs last in numerical order among those which
equally merit consideration.
5.
Chemically modified polymers, that is those in which only appendages to the main polymer
chain have been changed by chemical reaction, are to be classified in the heading appropriate to
the unmodified polymer. This provision does not apply to graft copolymers.
6.
In headings 39.01 to 39.14, the expression " primary forms " applies only to the following
forms :
(a)
Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;
(b)
7.
Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material,
transformed into primary forms (headings 39.01 to 39.14).
For the purposes of heading 39.17, the expression " tubes, pipes and hoses " means hollow
products, whether semi-manufactures or finished products, of a kind generally used for
conveying, conducting or distributing gases or liquids (for example, ribbed garden hose,
perforated tubes). This expression also includes sausage casings and other lay-flat tubing.
However, except for the last-mentioned, those having an internal cross-section other than round,
oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a
regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes.
9.
For the purposes of heading 39.18, the expression " wall or ceiling coverings of plastics " applies
to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration,
consisting of plastics fixed permanently on a backing of any material other than paper, the layer
of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise
decorated.
10.
In headings 39.20 and 39.21, the expression " plates, sheets, film, foil and strip " applies only to
plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular
geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into
rectangles (including squares) but not further worked (even if when so cut they become articles
ready for use).
11.
Heading 39.25 applies only to the following articles, not being products covered by any of the
earlier headings of sub- Chapter II :
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(ij)
Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity
exceeding 300 l;
Structural elements used, for example, in floors, walls or partitions, ceilings or roofs;
Gutters and fittings thereof;
Doors, windows and their frames and thresholds for doors;
Balconies, balustrades, fencing, gates and similar barriers;
Shutters, blinds (including Venetian blinds) and similar articles and parts and fittings
thereof;
Large-scale shelving for assembly and permanent installation, for example, in shops,
workshops, warehouses;
Ornamental architectural features, for example, flutings, cupolas, dovecotes; and
Fittings and mountings intended for permanent installation in or on doors, windows,
staircases, walls or other parts of buildings, for example, knobs, handles, hooks,
brackets, towel rails, switch-plates and other protective plates.
Subheading Notes.
1.
Within any one heading of this Chapter, polymers (including copolymers) and chemically
modified polymers are to be classified according to the following provisions :
(a)
Where there is a subheading named " Other " in the same series :
(1)
The designation in a subheading of a polymer by the prefix " poly " (e.g.,
polyethylene and polyamide-6,6) means that the constituent monomer unit or
monomer units of the named polymer taken together must contribute 95 % or
more by weight of the total polymer content.
(2)
(3)
(b)
Where there is no subheading named " Other " in the same series :
(1)
(2)
1. For the purposes of subheading 3920.43, the term "plasticisers" includes secondary plasticisers.
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
Excise
Duty
Cess
PAL
SRL SUR
Unit
of Rem
Qty. arks
Pref.
Gen.
(In)1.63%
2.5%
15%
01%
(In)1.63%
2.5%
15%
01%
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
01%
01%
(In)1.63%
2.5%
15%
01%
I - PRIMARY FORMS
39.01
3901.20
3901.30
3901.90
39.02
Polypropylene
3902.20
3902.30
3902.90
39.03
Polyisobutylene
Propylene copolymers
Other
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
01%
01%
01%
Polystyrene:
Expansible
Other
Styrene-acrylonitrile (SAN) copolymers
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
01%
01%
01%
Acrylonitrile-butadiene-styrene(ABS)
copolymers
Other
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
01%
01%
2.5%
15%
01%
2.5%
15%
01%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
01%
01%
01%
01%
1.5%
1.5%
1.5%
1.5%
2.5%
2.5%
2.5%
15%
15%
15%
01%
01%
01%
15%
2.5%
15%
15%
01%
01%
3903.11
3903.19
3903.20
3903.30
---
3903.90
3904.10
3904.21
3904.22
---
3904.30
3904.40
3904.50
3904.61
3904.69
3904.90
---
39.05
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
kg
kg
kg
kg
3905.12
3905.19
---
Poly(vinyl acetate):
In aqueous dispersion
Other
Vinyl acetate copolymers:
(In)9.75 %
(In)1.63%
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
3905.21
3905.29
3905.30
---
3905.91
3905.99
---
39.06
Cess
PAL
SRL SUR
Unit
of Rem
Qty. arks
Pref.
Gen.
(In)9.75 %
(In)1.63%
15%
2.5%
15%
15%
01%
01%
(In)1.63%
2.5%
15%
01%
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
01%
01%
(In)9.75 %
(In) 3.9'%
15%
06%
15%
15%
01%
01%
(In)9.75 %
(In)1.63%
15%
2.5%
15%
15%
01%
01%
39.07
In aqueous dispersion
Other
Poly(vinyl alcohol), whethr or not containin
unhydrolysed acetate groups
Other :
Copolymers
Other
Excise
Duty
-------------
Poly(methyl methacrylate):
Water based acrylic copolymers
Other
Other
Water based acrylic copolymers
Other
Polyacetals, other polyethers and epoxide
resins, in primary forms; polycarbonates,
---
39.08
(In)1.63%
(In)1.63%
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
2.5%
15%
2.5%
15%
15%
15%
15%
15%
15%
01%
01%
01%
01%
01%
01%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
kg
(In)1.63%
(In) 3.9%
2.5%
06%
15%
15%
01%
01%
(In)1.63%
(In) 3.9%
2.5%
06%
15%
15%
01%
01%
(In)1.63%
(In)1.63%
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
15%
01%
01%
01%
01%
01%
1.5%
1.5%
1.5%
1.5%
1.5%
(In)1.63%
2.5%
15%
01%
3908.90
39.09
3909.10
3909.20
3909.30
3909.40
3909.50
39.10
Polyacetals
Other polyethers
Epoxide resins
Polycarbonates
Alkyd resins
Poly(ethylene terephthalate)
Other polyesters:
Unsaturated
Other
3910.00
39.11
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
HS
Hdg.
HS
Code
VAT
Description
3911.10
3911.90
39.12
Cess
PAL
SRL SUR
Unit
of Rem
Qty. arks
Pref.
Gen.
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
01%
01%
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
01%
01%
01%
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
01%
01%
01%
3912.11
3912.12
3912.20
3912.31
3912.39
3912.90
39.13
Excise
Duty
-----
Cellulose acetates:
Non-plasticised
Plasticised
Cellulose nitrates (including collodions)
Cellulose ethers:
Carboxymethylcellulose and its salts
Other
Other
Natural polymers (for example, alginic acid)
and modified natural polymers (for
example, hardened proteins, chemical
derivatives of natural rubber), not elsewhere
39.14
3913.10
3913.90
3914.00
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
01%
01%
01%
(In)1.63%
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
01%
01%
01%
01%
1.5%
1.5%
1.5%
1.5%
* 11.25%
(In) 9.75'%
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
(In) 3.9%
06%
Customs Duty
15%
39.16
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
kg
kg
kg
kg
Of polymers of ethylene
3916.20
3916.90
39.17
HS
Hdg.
Of polymers of ethylene
Of polymers of styrene
Of polymers of vinyl chloride
Of other plastics
HS
Code
3917.21
VAT
Description
--
3917.22
-3917.22.01 ----
3917.31
----
3917.32
--
3917.33
--
3917.39
--
Gen.
Cess
PAL
SRL SUR
Unit
of Rem
Qty. arks
3917.22.09 ---3917.23
3917.29
Pref.
Excise
Duty
Other
Of polymers of vinyl chloride
Of other plasticts
Other tubes, pipes and hoses:
Flexible tubes, pipes and hoses, having a
minimum burst pressure of 27.6 Mpa
Other not reinforced or otherwise combined
with other materials, without fittings
Other, not reinforced or otherwise combined
with other materials, with fittings
Other
28%
15%
15%
15%
(In)18.2%
28%
28%
28%
15%
15%
15%
(In) 3.9%
06%
15%
(In)18.2%
28%
15%
(In)9.75 %
15%
15%
15%
15%
(In) 18.2%
(SL) 22.4%
3917.40
Fittings
Floor coverings of plastics, whether or not
self-adhesive, in rolls, or in the form of tile
wall or ceiling coverings of plastics, as
defined in Note 9 this Chapter.
3918.10
39.18
28%
* 25.2 %
(In) 18.2%
3918.90
39.19
15%
20% or
Rs.20/=
per Kg 1.5% 0.25% 10% kg
Of other plastics
* 25.2 %
(In) 18.2%
28%
15%
20% or
Rs.20/=
per Kg 1.5% 0.25% 10% kg
(In)18.2%
28%
15%
(In)1.63%
(In)9.75 %
2.5%
15%
15%
15%
15%
28%
15%
15%
15%
Customs Duty
15%
3919.90.09 ----
Other
39.20
01%
3920.10
3920.10.01
3920.10.09
3920.20
3920.20.01
HS
Hdg.
28%
15%
----------
HS
Code
3920.20.02
3920.20.03
3920.20.09
3920.30
3920.30.01
3920.30.02
3920.30.09
Of polymers of ethylene:
Metallised
Other
Of polymers of propylene:
Unprinted oriented/cast polypropylene
VAT
Description
3920.43
--------------------
3920.43.01
3920.43.02
3920.43.09
3920.49
3920.49.01
3920.49.02
-----------------
Strapping tapes
Metallised
Other
Of polymers of styrene:
Of a thickness not exceeding 2 mm
Metallised
Other
Of polymers of vinyl chloride:
Containing by weight not less than 6% of
plasticisers:
Of a thickness not exceeding 0.30 mm
Metallised
Other
Other
Shrink wrap film
Transparent film and white embossed film of a
thickness not exceeding 0.30 mm
Pref.
Gen.
Excise
Duty
Cess
PAL
SRL SUR
Unit
of Rem
Qty. arks
28%
15%
28%
15%
15%
15%
(In)18.2%
(In)9.75 %
(In)9.75 %
28%
15%
15%
15%
15%
15%
(In)9.75 %
(In)9.75 %
(In)18.2%
15%
15%
28%
15%
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
-----------------------------------------
3920.71
--
(In)9.75 %
15%
15%
(In)9.75 %
(In)9.75 %
(In)18.2%
15%
15%
28%
15%
15%
15%
(In)9.75 %
(In)18.2%
15%
28%
15%
15%
(In)9.75 %
(In)18.2%
15%
28%
15%
15%
(In)9.75 %
(In)9.75 %
(In)18.2%
15%
15%
28%
15%
15%
15%
15%
15%
28%
15%
15%
15%
(In)9.75 %
(In)9.75 %
(In)18.2%
15%
15%
28%
15%
15%
15%
(In)9.75 %
(In)9.75 %
(In)18.2%
15%
15%
28%
15%
15%
15%
HS
Hdg.
HS
Code
3920.71.01
3920.71.09
3920.72
3920.72.01
3920.72.09
3920.73
3920.79
3920.79.01
3920.79.02
3920.79.09
------------------------3920.91
-3920.91.01 ---3920.91.09 ---3920.92
-3920.93
-3920.94
-3920.99
--
VAT
Description
Printed
Other
Of vulcanised fibre:
Metallised
Other
Of cellulose acetate
Of other cellulose derivatives:
Of cellulose nitrates plasticised
Metallised
Other
Of other plastics:
Of poly(vinyl butyral):
Metallised
Other
Of polyamides
Of amino-resins
Of phenolic resins
Of other plastics:
Excise
Duty
Cess
PAL
SRL SUR
Unit
of Rem
Qty. arks
Pref.
Gen.
(In)18.2%
(In)9.75 %
28%
15%
15%
15%
(In)9.75 %
(In)18.2%
(In)9.75 %
15%
28%
15%
15%
15%
15%
(In)9.75 %
(In)9.75 %
(In)18.2%
15%
15%
28%
15%
15%
15%
(In)9.75 %
(In)18.2%
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
28%
15%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
3920.99.01
3920.99.02
3920.99.03
3920.99.09
-------------
39.21
Of silicone
Of hardened proteins
Metallised
Other
(In)9.75 %
(In)9.75 %
(In)9.75 %
(In)18.2%
15%
15%
15%
28%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
kg
kg
kg
kg
(In)18.2%
(In)9.75 %
(SL) 22.4%
(In)18.2%
(In)18.2%
28%
15%
15%
15%
28%
28%
15%
15%
28%
15%
15%
15%
(In)9.75 %
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
(In)9.75 %
(In)18.2%
15%
28%
15%
15%
15%
15%
-------------------------
3921.19.09 ---3921.90
39.22
Cellular:
Of polymers of styrene:
Of polystyrene not exceeding 2 mm in
thickness
Other
Of polymers of vinyl chloride
Of polyurethanes
Of regenerated cellulose:
Printed
Other
Of othr plastics:
Of phenoplasts
Of aminoplasts
Of silicone
Of polyamides
Of copolymers of vinyl chloride and vinyl
acetate
Other
Other
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
kg
kg
kg
kg
HS
Hdg.
HS
Code
3922.10
VAT
Description
Pref.
Gen.
Excise
Duty
Cess
PAL
SRL SUR
Unit
of Rem
Qty. arks
20% or
Rs.20/=
per Kg 1.5% 0.25% 10% kg
20% or 1.5% 0.25% 10% kg
Rs.20/=
per Kg
20% or 1.5% 0.25% 10% kg
Rs.20/=
per Kg
3922.20
(In)18.2%
(In)18.2%
28%
28%
15%
15%
3922.90
Other
(In)18.2%
28%
15%
(SL)13.5%
15%
15%
2.5%
28%
15%
15%
28%
15%
39.23
3923.29
3923.30
3923.40
3923.50
--
Of other plastics
Carboys, bottles, flasks and similar articles
Spools, cops, bobbins and similar supports
Stoppers, lids, caps and other closures:
* 20.44%
28%
28%
2.5%
15%
15%
15%
15%
28%
28%
15%
15%
15%
(SL) 22.4%
(In)18.2%
28%
15%
(SL) 12%
(In)9.75 %
15%
15%
* 24 %
(In) 18.2%
(SL) 22.4%
28%
15%
(In)9.75 %
15%
15%
28%
15%
28%
28%
15%
15%
(In)1.63%
3924.10
3924.90
3924.90.01 ----
Other
Teats for feeing bottles
3924.90.09 ----
Other
39.25
3925.20
3925.30
3925.90
39.26
HS
Hdg.
HS
Code
VAT
Description
3926.90
3926.90.01 ----
3926.90.04 ----
3926.90.05 ----
Excise
Duty
Cess
PAL
SRL SUR
Unit
of Rem
Qty. arks
Pref.
Gen.
(In)9.75 %
15%
15%
* 24 %
(In) 18.2%
28%
15%
(In)9.75 %
(In)18.2%
15%
28%
15%
15%
28%
28%
15%
15%
28%
15%
* 11.25%
(In) 9.75%
(In)1.63%
15%
2.5%
15%
15%
(In)1.63%
2.5%
15%
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
* 24 %
(In) 18.2%
(In)18.2%
* 25.2 %
(In) 18.2%
3926.90.09 ----
(In)9.75 %
15%
15%
BACK
CHAPTER - 40
RUBBER AND ARTICLES THEREOF
Chapter Notes.
1.
Except where the context otherwise requires, throughout the Nomenclature the expression "
rubber " means the following products, whether or not vulcanised or hard : natural rubber,
balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived
from oils, and such substances reclaimed.
2.
3.
In headings 40.01 to 40.03 and 40.05, the expression " primary forms " applies only to the
following forms :
(a)
(b)
4.
Liquids and pastes (including latex, whether or not pre-vulcanised, and other
dispersions and solutions);
Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar
bulk forms.
In Note 1 to this Chapter and in heading 40.02, the expression " synthetic rubber " applies to :
(a)
(b)
(c)
provided that all the above-mentioned products comply with the requirements concerning
vulcanisation, elongation and recovery in (a) above.
5.
(a) Headings 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has
been compounded, before or after coagulation, with :
(i)
(ii)
(iii)
(b)
The presence of the following substances in any rubber or mixture of rubbers shall not
affect its classification in heading 40.01 or 40.02, as the case may be, provided that such
rubber or mixture of rubbers retains its essential character as a raw material :
(i)
(ii)
(iii)
6.
For the purposes of heading 40.04, the expression " waste, parings and scrap " means rubber
waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely
not usable as such because of cutting-up, wear or other reasons.
7.
Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to
be classified as strip, rods or profile shapes, of heading 40.08.
8.
Heading 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated,
coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated,
covered or sheathed with rubber.
In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions " plates ", " sheets " and " strip
" apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply
cut to rectangular (including square) shape, whether or not having the character of articles and
whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further
worked.
In heading 40.08 the expressions " rods " and " profile shapes " apply only to such products,
whether or not cut to length or surface-worked but not otherwise worked.
Customs Duty
HS
Hdg.
40.01
HS
Code
VAT
Description
Natural rubber, balata, gutta-percha, guayule,
chicle and similar natural gums, in primary
Pref.
Gen.
Excise
Duty
Cess
PAL
SRL SUR
Unit
of Rem
Qty. arks
----------------
15%
15%
Ex
Ex
15%
15%
15%
15%
15%
15%
15%
Ex
Ex
Ex
Ex
Ex
Ex
Ex
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
kg
kg
15%
15%
15%
15%
15%
Ex
Ex
Ex
Ex
Ex
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
15%
15%
15%
15%
15%
15%
Ex
Ex
Ex
Ex
Ex
Ex
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
kg
15%
Ex
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
40.02
Excise
Duty
Cess
PAL
SRL SUR
Unit
of Rem
Qty. arks
Pref.
Gen.
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
15%
15%
---
4002.31
4002.39
-------
4002.41
4002.49
4002.51
4002.59
4002.60
40.03
40.04
4002.70
4002.80
4002.91
4002.99
---
4003.00
4004.00
4004.00.01 ----
(In)1.63%
2.5%
15%
(In)1.63%
2.5%
15%
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
(In)1.63%
2.5%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
-------
4005.91
4005.99
---
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
40.06
4007.00
40.08
Cess
SRL SUR
Unit
of Rem
Qty. arks
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
4008.11
4008.19
4008.21
4008.29
40.09
Gen.
PAL
40.07
Pref.
Excise
Duty
-----
Of cellular rubber:
Plates, sheets and strip
Other
Of non-cellular rubber:
Plates, sheets and strip
Other
Tubes, pipes and hoses, of vulcanised rubber
other than hard rubber, with or without their
fittings (for example, joints, elbows, flanges).
4009.11
4009.12
---
4009.21
4009.22
---
4009.31
4009.32
---
4009.41
4009.42
---
40.10
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
05%
05%
05%
05%
15%
15%
15%
Customs Duty
15%
4010.31
------
4010.32
--
4010.11
4010.12
4010.13
4010.19
HS
Hdg.
HS
Code
VAT
Description
4010.33
--
4010.34
--
4010.35
--
4010.36
--
4010.39
--
40.11
Pref.
Gen.
Excise
Duty
Cess
1.5%
1.5%
1.5%
1.5%
PAL
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
SRL SUR
kg
kg
kg
kg
Unit
of Rem
Qty. arks
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
28%
28%
15%
28%
28%
15%
15%
15%
15%
15%
05%
05%
05%
05%
05%
4011.20
4011.30
4011.40
4011.50
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
u
u
u
u
u
4011.61
--
4011.62
--
4011.63
--
4011.69
4011.92
---
4011.93
--
4011.94
--
4011.99
--
40.12
28%
15%
28%
15%
28%
28%
15%
15%
u
u
28%
15%
28%
15%
28%
28%
15%
15%
u
u
28%
28%
28%
28%
28%
28%
15%
15%
15%
15%
15%
15%
05%
05%
05%
05%
05%
05%
u
u
u
u
u
u
4012.11
--
4012.12
4012.13
4012.19
4012.20
4012.90
----
Retreaded tyres:
Of a kind used on motor cars (including station
wagons and racing cars)
Of a kind used on buses or lorries
Of a kind used on aircraft
Other
Used pneumatic tyres
Other
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
10%
L
L
L
L
L
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
40.13
Pref.
Gen.
Excise
Duty
Cess
PAL
SRL SUR
Unit
of Rem
Qty. arks
4013.20
4013.90
40.14
28%
28%
28%
15%
15%
15%
u
u
u
2.5%
2.5%
15%
15%
2.5%
28%
28%
15%
15%
15%
40.15
Sheath contraceptives
Other
Articles of apparel and clothing accessories
(including gloves, mittens and mitts), for all
purposes, of vulcanised rubber other than hard
rubber.
4015.11
4015.19
4015.90
---
40.16
4016.91
-4016.92
-4016.93
-4016.93.01 ---4016.93.02 ---4016.93.09
4016.94
4016.95
4016.95.01
4016.95.09
4016.99
4016.99.01
----------------
4016.99.02 ----
40.17
Of cellular rubber
Other:
Floor coverings and mats
Erasers
Gaskets, washers and other seals:
Of textiles machinery of headings 84.44 to 84.48
Of agricultural, dairy and poultry machinery and
equipment
Other
Boat or dock fenders, whther or not inflatable
Other inflatable articles:
Air bags and steam bags for re-treading of tyres
Other
Other:
Being parts of textile machinery of headings
84.44 to 84.48
Being parts of agricultural, dairy and poultry
machinery and equipment
15%
15%
28%
28%
15%
15%
2.5%
15%
2.5%
15%
28%
15%
15%
15%
15%
28%
15%
15%
2.5%
15%
4016.99.09 ----
Other
2.5%
15%
15%
15%
4017.00
15%
15%
15%
15%
SECTION - VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF;
SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR
CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
BACK
CHAPTER - 41
RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
Chapter Notes.
1. This Chapter does not cover :
(a)
(b)
Birdskins or parts of birdskins, with their feathers or down, of heading 05.05 or 67.01; or
(c)
2.
Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the
following are, however, to be classified in Chapter 41, namely, raw hides and skins with
the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or
lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese,
Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan
goats and kids), of swine (including peccary), of chamois, of gazelle, of reindeer, of elk,
of deer, of roebucks or of dogs.
(A) Headings 41.04 to 41.06 do not cover hides and skins which have undergone a tanning
(including pre-tanning) process which is reversible (headings 41.01 to 41.03, as the case
may be).
(B)
For the purposes of headings 41.04 to 41.06, the term "crust" includes hides and skins
that have been retanned, coloured or fat-liquored (stuffed) prior to drying.
2. Throughout the Nomenclature the expression " composition leather " means only substances of the
kind referred to in heading 41.15.
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
41.01
Pref.
Gen.
Excise
PAL
Duty Cess
SRL SUR
Unit
of Rema
Qty. rks
4101.50
4101.90
41.02
15%
15%
15%
15%
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
---
With wool on
Without wool on:
Pickled
Other
41.03
41.04
HS
Hdg.
Of goats or kids
Of reptiles
Of swine
Other
(In)9.75 %
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
10%
kg
kg
kg
kg
* 1.25%
(SL)1.25% 2.5%
15%
* 7.5%
(SL)7.5%
(SP)13.5%
15%
15%
15%
4104.11
4104.11.01
-----
4104.11.09
----
Other
4104.19
4104.19.01
-----
Other:
Wet blue chrome-tanned
4104.19.09
----
Other
HS
Code
4104.41
4104.49
15%
* 1.25%
(SL)1.25% 2.5%
* 7.5%
(SL)7.5% 15%
(SP)13.5%
Customs Duty
VAT
Description
---
41.05
Pref.
* 7.5%
(SL)7.5%
(SP)13.5%
* 7.5%
(SL) 7.5%
(SP)13.5%
Gen.
Excise
PAL
Duty Cess
SRL SUR
Unit
of Rema
Qty. rks
15%
15%
15%
15%
2.5%
15%
15%
15%
2.5%
15%
15%
15%
15%
15%
15%
15%
41.06
4106.21
4106.22
4106.31
4106.32
4106.40
-----
Of goats or kids:
In the wet state (including wet-blue)
In the dry state (crust)
Of swine:
In the wet state (including wet-blue)
In the dry state (crust)
Of reptiles:
(In)9.75 %
(In)9.75 %
4106.40.01
----
4106.40.09
------
Other
Other:
In the wet state (including wet-blue)
In the dry state (crust)
4106.91
4106.92
41.07
* 07.5%
(In) 9.75%
(In)9.75 %
15%
15%
15%
15%
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
15%
15%
*07.5%
(SL)07.5%
(SP)13.5%
15%
15%
*07.5%
(SL)07.5%
(SP)13.5%
15%
15%
4107.11
4107.12
4107.19
4107.91
---
---
Other
Other, including sides:
Full grains, unsplit
*07.5%
(SL)07.5%
(SP)13.5%
*07.5%
(SL)07.5%
(SP)13.5%
Customs Duty
HS
Hdg.
HS
Code
4107.92
4107.99
41.12
VAT
Description
---
4112.00
Grain splits
Other
Pref.
*07.5%
(SL)07.5%
(SP)13.5%
*07.5%
(SL)07.5%
(SP)13.5%
41.13
Gen.
Excise
PAL
Duty Cess
SRL SUR
Unit
of Rema
Qty. rks
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
----
Of goats or kids
Of swine
Of reptiles:
Crocodile skins
4113.30.09
4113.90
----
Other
Other
(In)9.75 %
* 7.5%
(In) 9.75%
(In)9.75 %
(In)9.75 %
41.14
4114.20
41.15
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
15%
15%
15%
15%
4115.20
BACK
CHAPTER 42
ARTICLES OF LEATHER; SADDLERY AND HARNESS;
TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS;
ARTICLES OF ANIMAL GUT (OTHER THANSILK-WORM GUT)
Chapter Notes.
1. This Chapter does not cover :
(a)
(b)
Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with
furskin or artificial fur or to which furskin or artificial fur is attached on the outside
except as mere trimming (heading 43.03 or 43.04);
(c)
(d)
(e)
(f)
(g)
(h)
Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles,
separately presented (generally Section XV);
2.
(ij)
Strings, skins for drums or the like, or other parts of musical instruments (heading
92.09);
(k)
(l)
(m)
(A)
In addition to the provisions of Note 1 above, heading 42.02 does not cover :
(a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed
for prolonged use (heading 39.23);
(b) Articles of plaiting materials (heading 46.02).
(B)
3.
Articles of headings 42.02 and 42.03 which have parts of precious metal or metal clad
with precious metal, of natural or cultured pearls, of precious or semi- precious stones
(natural, synthetic or reconstructed) remain classified in those headings even if such parts
constitute more than minor fittings or minor ornamentation, provided that these parts do
not give the articles their essential character. If, on the other hand, the parts give the
articles their essential character, the articles are to be classified in Chapter 71.
For the purposes of heading 42.03, the expression " articles of apparel and clothing accessories
" applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection),
aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding
watch straps (heading 91.13).
Customs Duty
HS
Hdg.
42.01
42.02
HS
Code
4201.00
Description
Saddlery and harness for any animal (including
traces, leads, knee pads, muzzles, saddle cloths,
saddle bags, dog coats and the like), of any
material.
Trunks, suit-cases, vanity-cases, executive-cases,
brief-cases, school satchels, spectacle cases,
binocular cases, camera cases, musical
instrument cases, gun cases, holsters and
similar containers; travelling-bags, insulated
food or beverages bags, toilet bags, rucksacks,
handbags, shopping-bags, wallets, purses, mapcases, cigarette-cases, tobacco-pouches, tool
bags, sports bags, bottle cases, jewellery boxes,
powder-boxes, cutlery cases and similar
containers, of leather or of composition leather,
of sheeting of plastics, of textile materials, of
vulcanised fibre or of paperboard, or wholly or
mainly covered with such materials or with
paper.
Pref.
(In)18.2%
Gen.
28%
VAT Excise
Duty
15%
Cess
PAL
SRL SUR
Unit
of Rem
Qty. arks
20% or
Rs.20/=
per Kg 1.5% 0.25% 10% kg
4202.11
4202.12
4202.19
--
---
4202.21
4202.22
4202.29
----
4202.31
4202.32
4202.39
----
(SL) 22.4%
(In) 18.2% 28%
15%
(SL) 22.4%
(In) 18.2% 28%
15%
(SL) 22.4%
(In) 18.2% 28%
15%
(SL) 22.4%
(In) 18.2% 28%
15%
(SL) 22.4%
(In) 18.2% 28%
15%
(SL) 22.4%
(In) 18.2% 28%
15%
Other
Articles of a kind normally carried in the pocket or
in the handbag:
With outer surface of leather, of composition
leather or of patent leather
With outer surface of plastic sheeting or of textile
materials
(SL) 22.4%
(In) 18.2% 28%
15%
(SL) 22.4%
(In) 18.2% 28%
15%
Other
(SL) 22.4%
(In) 18.2% 28%
Customs Duty
HS
Hdg.
HS
Code
4202.91
4202.92
4202.99
Description
--
---
42.03
Pref.
Gen.
15%
VAT Excise
Duty
Other:
With outer surface of leather, of composition
leather or of patent leather
With outer surface of plastic sheeting or of textile
materials
20% or
Rs.20/=
per Kg 1.5% 0.25% 10%
20% or
Rs.20/=
per Kg 1.5% 0.25% 10%
20% or
Rs.20/=
per Kg 1.5% 0.25% 10%
20% or
Rs.20/=
per Kg 1.5% 0.25% 10%
20% or
Rs.20/=
per Kg 1.5% 0.25% 10%
20% or
Rs.20/=
per Kg 1.5% 0.25% 10%
u
u
u
u
u
u
20% or
Rs.20/=
per Kg 1.5% 0.25% 10% kg
20% or
Rs.20/=
per Kg 1.5% 0.25% 10% kg
20% or
Rs.20/=
per Kg 1.5% 0.25% 10% kg
Cess
PAL
SRL SUR
Unit
of Rem
Qty. arks
(SL) 22.4%
(In) 18.2% 28%
15%
(SL) 22.4%
(In) 18.2% 28%
15%
(SL) 22.4%
(In) 18.2% 28%
15%
20% or
Rs.20/=
per Kg 1.5% 0.25% 10% kg
20% or
Rs.20/=
per Kg 1.5% 0.25% 10% kg
20% or
Rs.20/=
per Kg 1.5% 0.25% 10% kg
15%
20% or
Rs.20/=
per Kg 1.5% 0.25% 10% kg
Other
Articles of apparel
(SL) 22.4%
(In) 18.2% 28%
4203.21
4203.29
4203.30
---
15%
(SL) 22.4%
(In) 18.2% 28%
15%
(SL) 22.4%
(In) 18.2% 28%
15%
Other
Belts and bandoliers
20% or
Rs.20/=
per Kg 1.5% 0.25% 10% kg
20% or
Rs.20/=
per Kg 1.5% 0.25% 10% kg
20% or
Rs.20/=
per Kg 1.5% 0.25% 10% kg
4203.40
42.04
4204.00
42.05
4205.00
42.06
15%
15%
20% or
Rs.20/=
per Kg 1.5% 0.25% 10% kg
15%
(SL)19.6%
(In) 18.2%
28%
15%
20% or
Rs.20/=
per Kg 1.5% 0.25% 10% kg
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
Catgut
Other
BACK
CHAPTER 43
FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF
Chapter Notes.
1.
Throughout the Nomenclature references to " furskins ", other than to raw furskins of heading 43.01,
apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.
Birdskins or parts of birdskins, with their feathers or down (heading 05.05 or 67.01);
Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1 (c) to that Chapter);
Gloves, mittens and mitts, consisting of leather and furskin or of leather and artificial fur (heading 42.03);
Articles of Chapter 64;
Headgear or parts thereof of Chapter 65; or
Articles of Chapter 95 (for example, toys, games, sports requisites).
3.
Heading 43.03 includes furskins and parts thereof, assembled with the addition of other
materials, and furskins and parts thereof, sewn together in the form of garments or parts or
accessories of garments or in the form of other articles.
Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin
or artificial fur or to which furskin or artificial fur is attached on the outside except as mere
trimming are to be classified in heading 43.03 or 43.04 as the case may be.
4. Throughout the Nomenclature the expression " artificial fur " means any imitation of furskin
consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other
materials, but does not include imitation furskins obtained by weaving or knitting (generally,
heading 58.01 or 60.01).
Customs Duty
HS
Hdg.
HS
Code
Description
43.01
VAT Excise
Duty
Cess
PAL
SRL SUR
Pref.
Gen.
(In)18.2%
28%
15%
(In)18.2%
(In)18.2%
(In)18.2%
28%
28%
28%
15%
15%
15%
(In)18.2%
28%
15%
(In)18.2%
28%
15%
PAL
4301.30
4301.60
4301.70
4301.80
4301.90
Customs Duty
HS
Hdg.
HS
Code
4302.11
4302.13
---
4302.19
4302.20
--
4302.30
43.03
Unit
of Rem
Qty. arks
Pref.
Gen.
VAT Excise
Duty
(In)18.2%
28%
15%
(In)18.2%
(In)18.2%
28%
28%
15%
15%
(In)18.2%
(In)18.2%
28%
28%
15%
15%
(In)18.2%
(In)18.2%
28%
28%
15%
15%
(In)18.2%
28%
15%
Description
43.02
Cess
SRL SUR
43.04
Unit
of Rem
Qty. arks
4304.00
SECTION IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL;
CORK AND ARTICLES OF CORK;
MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER
PLAITING MATERIALS; BASKETWARE AND WICKERWORK
BACK
CHAPTER 44
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
Chapter Notes.
1. This Chapter does not cover :
(a)
(b)
(c)
(e)
(g)
(h)
(ij)
(k)
(l)
(m)
(n)
(o)
(p)
(q)
(r)
Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in
pharmacy, or for insecticidal, fungicidal or similar purposes (heading 12.11);
Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether
or not split, sawn lengthwise or cut to length (heading 14.01);
Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning
(heading 14.04); (d) Activated charcoal (heading 38.02);
Articles of heading 42.02;(f) Goods of Chapter 46;
Footwear or parts thereof of Chapter 64;
Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);
Goods of heading 68.08;
Imitation jewellery of heading 71.17;
Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines
and apparatus and wheelwrights' wares);
Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);
Parts of firearms (heading 93.05);
Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated
buildings);
Articles of Chapter 95 (for example, toys, games, sports requisites);
Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies
and handles, of wood, for articles of heading 96.03; or
Articles of Chapter 97 (for example, works of art).
2.
In this Chapter, the expression " densified wood " means wood which has been subjected to chemical or
physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to
ensure a good bond), and which has thereby acquired increased density or hardness together with
improved mechanical strength or resistance to chemical or electrical agencies.
3.
Headings 44.14 to 44.21 apply to articles of the respective descriptions of particle board or similar
board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.
4.
Products of heading 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of
the goods of heading 44.09, curved, corrugated, perforated, cut or formed to shapes other than square or
rectangular or submitted to any other operation provided it does not give them the character of articles of
other headings.
5.
Heading 44.17 does not apply to tools in which the blade, working edge, working surface or other
working part is formed by any of the materials specified in Note 1 to Chapter 82.
Subject to Note 1 above and except where the context otherwise requires, any reference to " wood " in a
heading of this Chapter applies also to bamboos and other materials of a woody nature.
Subheading Note.
1. For the purposes of subheadings 4403.41 to 4403.49, 4407.24 to 4407.29, 4408.31 to 4408.39 and 4412.13 to
4412.99, the expression " tropical wood " means one of the following types of wood :
Abura, Acajou d'Afrique, Afrormosia, Ako, Alan, Andiroba, Aningr, Avodir, Azob, Balau, Balsa,
Boss clair, Boss fonc, Cativo, Cedro, Dabema, Dark Red Meranti, Dibtou, Doussi, Framir, Freijo,
Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ip, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur,
Kempas, Keruing, Kosipo, Kotib, Koto, Light Red Meranti, Limba, Louro, Maaranduba, Mahogany,
Makor, Mandioqueira, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa,
Moabi, Niangon, Nyatoh, Obeche, Okoum, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao,
Palissandre de Guatemala, Palissandre de Para, Palissandre de Rio, Palissandre de Rose, Pau Amarelo,
Pau Marfim, Pulai, Punah, Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Tauari,
Teak, Tiama, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti.
Customs Duty
HS
Hdg.
HS
Code
Unit
of Rem
Qty. arks
Gen.
VAT Excise
Duty
15%
15%
kg
4401.21
--
Coniferous
(In)9.75 %
15%
15%
kg
4401.22
--
Non-coniferous
15%
kg
(In)9.75 %
Sawdust and wood waste and scrap, whether or not
agglomerated in logs, briquettes, pellets or similar
forms
(In)9.75 %
15%
4401.30
15%
15%
kg
Description
Pref.
Cess
PAL
SRL
SUR
44.01
Fuel wood, in logs, in billets, in twigs, in faggots
or in similar forms; wood in chips or particles;
sawdust and wood waste and scrap, whether or
not agglomerated in logs, briquettes, pellets or
similar forms.
4401.10
44.02
44.03
4402.00
4402.00.01
----
(In)9.75 %
15%
15%
kg
4402.00.09
----
Other
(In)9.75 %
15%
15%
kg
4403.10
4403.20
(In)1.63%
2.5%
15%
m3
(In)1.63%
2.5%
15%
m3
(In)1.63%
2.5%
15%
m3
(In)1.63%
2.5%
15%
m3
--
Other:
4403.91
--
(In)1.63%
2.5%
15%
m3
4403.92
--
(In)1.63%
2.5%
15%
m3
4403.99
--
Other
(In)1.63%
2.5%
15%
m3
4403.41
4403.49
--
44.04
44.05
Coniferous
(In)1.63%
2.5%
15%
kg
4404.20
Non-coniferous
(In)1.63%
2.5%
15%
kg
(In)1.63%
2.5%
15%
kg
4405.00
44.06
Not impregnated
(In)1.63%
2.5%
15%
m3
4406.90
Other
(In)1.63%
2.5%
15%
m3
PAL
Customs Duty
HS
Hdg.
HS
Code
Description
44.07
Unit
of Rem
Qty. arks
Pref.
Gen.
VAT Excise
Duty
(In)1.63%
2.5%
15%
m3
2.5%
15%
m3
2.5%
15%
m3
2.5%
15%
m3
2.5%
15%
m3
15%
m3
15%
m3
15%
m3
Cess
SRL
SUR
Coniferous
4407.91
--
4407.92
--
4407.24
--
4407.25
--
4407.26
--
4407.29
--
4407.99
--
Other:
4407.99.01
----
Of Rubber
* 0 2%
(In) 1.63% 2.5%
* 0 2%
(In) 1.63% 2.5%
* 0 2%
(In) 1.63% 2.5%
4407.99.02
----
Of Coconut
4407.99.03
----
Of Ebony
4407.99.09
----
44.08
* 0 2%
(In) 1.63% 2.5%
* 0 2%
(In) 1.63% 2.5%
* 0 2%
(In) 1.63% 2.5%
Other
15%
m3
15%
m3
15%
m3
15%
kg
15%
kg
15%
kg
(In) 1.63%
(SL)1.88% 2.5%
15%
kg
Coniferous
(In) 1.63%
(SL) 1.88% 2.5%
4408.31
--
4408.39
--
4408.90
44.09
Coniferous
(In)1.63%
2.5%
15%
kg
4409.20
Non-coniferous
(In)1.63%
2.5%
15%
kg
VAT Excise
Duty
PAL
Customs Duty
HS
Hdg.
HS
Code
Description
44.10
Pref.
Gen.
Cess
SRL
SUR
Unit
of Rem
Qty. arks
4410.21
--
4410.29
--
Other
Other,of wood:
4410.31
--
4410.32
--
4410.33
--
4410.39
--
(SL)1.13%
(In) 1.63% 2.5%
(SL)1.13%
(In) 1.63% 2.5%
(SL)1.13%
(In) 1.63%
Surface-covered with melamine-impregnated paper (SL)1.13%
(In) 1.63%
Surface-covered with decorative laminates of
(SL)1.13%
plastics
(In) 1.63%
Other
(SL)1.13%
(In) 1.63%
15%
kg
15%
kg
2.5%
15%
kg
2.5%
15%
kg
2.5%
15%
kg
2.5%
15%
kg
4410.90
44.11
Other
*1.88%
(B)1.88%
(SL)1.13%
(In) 1.63% 2.5%
15%
kg
4411.11
--
(B)1.25%
(In) 1.63% 2.5%
15%
kg
4411.19
--
Other
(In)1.63%
2.5%
15%
kg
2.5%
15%
kg
2.5%
15%
kg
4411.21
--
4411.29
--
4411.31
--
4411.39
--
Other
Other:
4411.91
--
(In)1.63%
2.5%
15%
kg
4411.99
--
Other
(In)1.63%
2.5%
15%
kg
15%
15%
m3
15%
15%
m3
VAT Excise
Duty
PAL
44.12
(In)1.63%
2.5%
15%
kg
(In)1.63%
2.5%
15%
kg
----
(SL) 11.25
(In)9.75 %
(SL) 11.25
(In)9.75 %
Customs Duty
HS
Hdg.
HS
Code
4412.19.02
4412.19.09
Description
----
----
4412.22
--
4412.23
--
4412.29
--
4412.92
--
4412.93
--
Pref.
Gen.
(SL) 1.88%
(In) 1.63% 2.5%
(SL) 11.25
(In)9.75 % 15%
Cess
SRL
SUR
Unit
of Rem
Qty. arks
15%
m3
15%
m3
15%
15%
m3
15%
15%
m3
15%
15%
m3
15%
15%
kg
15%
15%
kg
4412.99
44.13
44.14
--
4413.00
44.17
(SL) 11.25
(In)9.75 %
15%
15%
kg
15%
15%
kg
15%
15%
kg
(In)18.2%
28%
15%
kg
(In)18.2%
28%
15%
(In)18.2%
28%
15%
(In)18.2%
28%
15%
kg
(In)9.75 %
15%
15%
kg
(In)18.2%
28%
15%
kg
(In)18.2%
28%
15%
kg
(In)18.2%
28%
15%
4413.00.01
----
Of Rubber wood
4413.00.09
----
Other
4414.00
(SL) 12.75
(In)9.75 %
(SL) 12.75
(In)9.75 %
44.15
44.16
Other
4415.20
4416.00
4417.00
4417.00.01
----
4417.00.09
----
Other
44.18
4418.20
Customs Duty
HS
Hdg.
44.19
HS
Code
Description
Pref.
Gen.
VAT Excise
Duty
Cess
PAL
SRL
SUR
kg
Unit
of Rem
Qty. arks
4418.30
Parquet panels:
4418.30.01
----
Of Rubber wood
(In)18.2%
28%
15%
kg
4418.30.09
----
Other
(In)18.2%
28%
15%
kg
4418.40
(In)18.2%
28%
15%
kg
4418.50
(In)18.2%
28%
15%
Other
(In)18.2%
28%
15%
kg
4418.90
15%
10% or
Rs.10/=
per Kg 1.5% 0.25% 10%
4419.00
28%
kg
kg
44.20
4420.90
Other
44.21
(In)18.2%
28%
15%
(In)18.2%
28%
15%
10% or
Rs.10/=
per Kg 1.5% 0.25% 10%
10% or
Rs.10/=
per Kg 1.5% 0.25% 10%
(In)18.2%
28%
15%
kg
(In)9.75 %
15%
15%
kg
(In)1.63%
2.5%
15%
kg
(In)18.2%
28%
15%
(In)18.2%
28%
15%
kg
kg
-------
4421.90.03 ----
Clothes hangers
Other :
Match splints
Spools, cops, bobbins, sewing thread reels and the
like, of turned wood
Handicraft
4421.90.09 ----
Other
BACK
CHAPTER 45
CORK AND ARTICLES OF CORK
Chapter Note.
1. This Chapter does not cover :
(a) Footwear or parts of footwear of Chapter 64;
(b) Headgear or parts of headgear of Chapter 65; or
( c ) Articles of Chapter 95 (for example, toys, games, sports requisites).
kg
kg
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
45.01
PAL
SRL
SUR
Unit
of Rema
Qty. rks
Pref.
Gen.
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
(In)1.63%
2.5%
15%
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
Cess
45.02
Excise
Duty
4502.00
45.03
45.04
4504.10
4504.90
Other
BACK
CHAPTER 46
MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS;
BASKETWARE AND WICKERWORK
Chapter Notes.
1. In this Chapter the expression " plaiting materials " means materials in a state or form suitable for
plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rushes,
reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow
leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres,
monofilament and strip and the like of plastics and strips of paper, but not strips of leather or
composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or
monofilament and strip and the like of Chapter 54.
3. For the purposes of heading 46.01, the expression " plaiting materials, plaits and similar products of
plaiting materials, bound together in parallel strands " means plaiting materials, plaits and similar
products of plaiting materials, placed side by side and bound together, in the form of sheets,
whether or not the binding materials are of spun textile materials.
Customs Duty
HS
Hdg.
HS
Code
Description
46.01
Pref.
Gen.
VAT Excise
Duty
Cess
PAL
Unit
SRL SUR of Rem
Qty. arks
4601.91
--
Other:
Of vegetable materials
4601.99
--
Other
28%
46.02
15%
28%
15%
28%
15%
10% or
Rs.10/=
per Kg 1.5% 0.25% 10% kg
10% or
Rs.10/=
per Kg 1.5% 0.25% 10% kg
10% or
Rs.10/=
per Kg 1.5% 0.25% 10% kg
HS
Hdg.
HS
Code
Description
4602.10
Of vegetable materials
4602.90
Other
Pref.
SECTION - X
Gen.
VAT Excise
Duty
28%
15%
28%
15%
Cess
PAL
SRL
SUR
Unit
of Rem
Qty. arks
10% or
Rs.10/=
per Kg 1.5% 0.25% 10% kg
10% or
Rs.10/=
per Kg 1.5% 0.25% 10% kg
BACK
CHAPTER - 47
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL;
RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD
Chapter Note.
1.
For the purposes of heading 47.02, the expression " chemical wood pulp, dissolving grades "
means chemical wood pulp having by weight an insoluble fraction of 92 % more for soda or
sulphate wood pulp or of 88 % or more for sulphite wood pulp after one hour in a caustic soda
solution containing 18 % sodium hydroxide (NaOH) 20 C, and for sulphite wood pulp an ash
content that does not exceed 0.15 % by weight.
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
Pref.
Gen.
Excise
Duty Cess
PAL
SRL
SUR
Unit
of Rem
Qty. arks
47.01
4701.00
(In)1.63%
2.5%
15%
47.02
4702.00
(In)1.63%
2.5%
15%
15%
15%
15%
47.03
HS
Hdg.
4703.11
--
Unbleached:
Coniferous
4703.19
--
Non-coniferous
4703.21
--
Semi-bleached or bleached:
Coniferous
HS
Code
4703.29
* 02%
(In) 1.63 % 2.5%
* 02%
(In) 1.63 % 2.5%
* 02%
(In) 1.63 % 2.5%
Customs Duty
VAT
Description
--
47.04
Non-coniferous
Pref.
Gen.
Excise
Duty Cess
PAL
SRL
SUR
Unit
of Rem
Qty. arks
* 02%
(In) 1.63 % 2.5%
15%
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
4704.11
4704.19
4704.21
4704.29
-----
Unbleached:
Coniferous
Non-coniferous
Semi-bleached or bleached:
Coniferous
Non-coniferous
47.05
4705.00
47.06
(In)1.63%
2.5%
15%
(In)1.63%
2.5%
15%
(In)1.63%
2.5%
15%
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
(In)1.63%
2.5%
15%
(In)1.63%
2.5%
15%
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
4706.91
4706.92
4706.93
----
Other:
Mechanical
Chemical
Semi-chemical
47.07
4707.20
4707.30
4707.90
BACK
CHAPTER 48
PAPER AND PAPERBOARD;
ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
Chapter Notes.
1.
For the purposes of this Chapter, except where the context otherwise requires, a reference to
"paper" includes references to paperboard (irrespective of thickness or weight per m).
2.
(c)
(d)
Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and paperboard which
have been subjected to calendering, super-calendering, glazing or similar finishing, false watermarking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose
fibres, coloured or marbled throughout the mass by any method. Except where heading 48.03
otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs
of cellulose fibres which have been otherwise processed.
4.
In this Chapter the expression " newsprint " means uncoated paper of a kind used for the printing
of newspapers, of which not less than 65 % by weight of the total fibre content consists of
wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly
sized, having a surface roughness Parker Print Surf (1MPa) on each side exceeding 2.5
micrometres (microns), weighing not less than 40 g/m and not more than 65 g/m.
5.
For the purposes of heading 48.02, the expressions "paper and paperboard, of a kind used for
writing, printing or other graphic purposes" and "non perforated punch- cards and punch tape
paper" mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a
mechanical or chemi-mechanical process and satisfying any of the following criteria :
For paper or paperboard weighing not more than 150 g/m :
(a)
(b)
(c)
(d)
containing more than 3 % but not more than 8 % ash, having a brightness less than 60
% , and a burst index equal to or less than 2.5 kPam2/g; or
containing 3 % ash or less, having a brightness of 60 % or more and a burst index equal
to or less than 2.5 kPam2/g.
(e)
In this Chapter " kraft paper and paperboard " means paper and paperboard of which not less
than 80 % by weight of the total fibre content consists of fibres obtained by the chemical
sulphate or soda processes.
7.
Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding
and webs of cellulose fibres answering to a description in two or more of the headings 48.01 to
48.11 are to be classified under that one of such headings which occurs last in numerical order in
the Nomenclature.
8.
Headings 48.01 and 48.03 to 48.09 apply only to paper, paperboard, cellulose wadding and webs
of cellulose fibres :
(a) in strips or rolls of a width exceeding 36 cm; or
(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side
exceeding 15 cm in the unfolded state.
9.
For the purposes of heading 48.14, the expression " wallpaper and similar wall coverings "
applies only to :
(a)
Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or
ceiling decoration
(i)
Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall
or ceiling decoration;
Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to
make up a scene, design or motif when applied to a wall.
Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall
coverings, are to be classified in heading 48.15.
10.
Heading 48.20 does not cover loose sheets or cards, cut to size, whether or not printed,
embossed or perforated.
11.
Heading 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or
similar machines and paper lace.
12.
Except for the goods of heading 48.14 or 48.21, paper, paperboard, cellulose wadding and
articles thereof, printed with motifs, characters or pictorial representations, which are not
merely incidental to the primary use of the goods, fall in Chapter 49.
Subheading Notes.
1.
For the purposes of subheadings 4804.11 and 4804.19, " kraftliner " means machine-finished or
machine-glazed paper and paperboard, of which not less than 80 % by weight of the total fibre
content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls,
weighing more than 115 g/m and having a minimum Mullen bursting strength as indicated in
the following table or the linearly interpolated or extrapolated equivalent for any other weight.
Weight
g/m
115
125
200
300
400
2.
For the purposes of subheadings 4804.21 and 4804.29, " sack kraft paper " means machinefinished paper, of which not less than 80 % by weight of the total fibre content consists of fibres
obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m but
not more than 115 g/m and meeting one of the following sets of specifications :
a)
Having a Mullen burst index of not less than 3.7 kPam/g and a stretch factor of more
than 4.5 % in the cross direction and of more than 2 % in the machine direction.
b)
Having minima for tear and tensile as indicated in the following table or the linearly
interpolated equivalent for any other weight :
Minimum tear
mN
Weight
g/m
60
70
80
100
115
Machine
direction
700
830
965
1230
1425
Machine
direction
Plus cross
direction
Cross
directi
on
1510
1790
2070
2635
3060
1.9
2.3
2.8
3.7
4.4
Minimum tensile
kN/m
Machine
direction
plus
cross
direction
6
7.2
8.3
10.6
12.3
3.
For the purposes of subheading 4805.11, "semi-chemical fluting paper" means paper, in rolls, of
which not less than 65 % by weight of the total fibre content consists of unbleached hardwood
fibres obtained by a semi-chemical pulping process, and having a CMT 30 (Corrugated Medium
Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m at 50 %
relative humidity, at 23 C.
4.
Subheading 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a semichemical process, weighing 130 g/m or more, and having a CMT 30 (Corrugated Medium Test
with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m at 50 % relative
humidity, at 23 C.
5.
Subheadings 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp
of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of
dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products
have a Mullen burst index of not less than 2 kPam/g.
6.
For the purposes of subheading 4805.30, " sulphite wrapping paper " means machine-glazed
paper, of which more than 40 % by weight of the total fibre content consists of wood fibres
obtained by the chemical sulphite process, having an ash content not exceeding 8 % and having
a Mullen burst index of not less than 1.47 kPam/g.
7.
For the purposes of subheading 4810.22, " light-weight coated paper " means paper, coated on
both sides, of a total weight not exceeding 72 g/m, with a coating weight not exceeding 15 g/m
per side, on a base of which not less than 50 % by weight of the total fibre content consists of
wood fibres obtained by a mechanical process.
Customs Duty
HS
Hdg.
48.01
HS
Code
4801.00
Description
Newsprint, in rolls or sheets.
Pref.
Gen.
(B)1.88%
(In) 1.63% 2.5%
VAT Excise
PAL
Duty Cess
15%
Unit
SRL SUR of Rem
Qty. arks
48.02
4802.30
4802.40
4802.54
-4802.54.01 ----
4802.54.09 ---4802.55
--
4802.56
--
4802.57
--
4802.58
-4802.58.01 ---4802.58.09 ----
HS
Hdg.
4802.61
4802.61.01
4802.61.09
4802.62
---------
4802.62.01
4802.62.09
4802.69
4802.69.01
-----------
28%
15%
*15%
*15%
15%
15%
15%
15%
*15%
(In) 9.75%
15%
15%
15%
15%
1.5% 0.25%
kg
15%
1.5% 0.25%
kg
15%
1.5% 0.25%
kg
15%
1.5% 0.25%
kg
15%
15%
15%
15%
28%
15%
15%
15%
*28%
28%
Customs Duty
15%
HS
Code
4802.69.09 ----
*28%
*28%
*15%
Description
Other
Pref.
Gen.
VAT Excise
PAL
Duty Cess
*15%
15%
15%
Unit
SRL SUR of Rem
Qty. arks
48.03
4803.00
48.04
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
* 7.5%
(In) 9.75%
15%
15%
* 7.5%
(In) 9.75%
15%
15%
* 7.5%
(In) 9.75%
15%
15%
*7.5%
*7.5%
*7.5%
15%
15%
15%
15%
15%
15%
4804.11
--
Kraft liner:
Unbleached
4804.19
--
Other
4804.21
--
4804.29
--
Other
4804.31
--
Unbleached
4804.39
--
Other
4804.41
--
Unbleached
4804.42
--
4804.49
--
* 2.5%
(In) 1.63 % 2.5%
* 2.5%
(In) 1.63 % 2.5%
* 2.5%
(In) 1.63 % 2.5%
* 2.5% 2.5%
(In) 1.63 %
* 7.5%
(In) 9.75%
* 7.5%
(In) 9.75%
* 7.5%
(In) 9.75%
4804.51
--
Unbleached
4804.52
--
4804.59
--
48.05
* 7.5%
(In) 9.75%
* 7.5%
(In) 9.75%
4805.11
4805.12
4805.19
----
Fluting paper:
Semi-chemical fluting paper
Straw fluting paper
Other
Testliner (recycled liner board):
Customs Duty
HS
Hdg.
HS
Code
4805.24
Description
--
Pref.
Gen.
VAT Excise
PAL
Duty Cess
*15%
(In)9.75 %
15%
15%
SRL
Unit
SUR of Rema
Qty. rks
4805.25
--
4805.30
4805.40
4805.40.01 ----
4805.40.09 ----
Other
4805.50
4805.91
--
Other:
Weighing 150 g/m2 or less
4805.92
--
4805.92.01 ----
4805.92.09 ----
Other
4805.93
--
4805.93.01 ----
Box Board
4805.93.09 ----
Other
48.06
15%
15%
*15%
(In)9.75 %
15%
15%
* 2.5%
(In) 1.63 % 2.5%
15%
15%
15%
15%
15%
*15%
(In)9.75 %
15%
15%
* 28%
(In)18.2 %
28%
15%
*15%
(In)9.75 %
15%
15%
28%
15%
15%
15%
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)18.2%
28%
15%
15%
15%
*15%
(In)9.75 %
*15%
(In)9.75 %
* 28%
(In)18.2 %
*15%
(In)9.75 %
48.07
*15%
(In)9.75 %
Vegetable parchment
Greaseproof papers
Tracing papers
Glassine and other glazed transparent or
translucent papers
4807.00
4807.00.01 ----
4807.00.09 ----
Other
48.08
Customs Duty
HS
Hdg.
HS
Code
4808.20
Description
-
Pref.
Gen.
VAT Excise
PAL
Duty Cess
15%
15%
Unit
SRL SUR of Rema
Qty. rks
4808.30
4808.90
Other
48.09
15%
15%
15%
15%
*28%
28%
15%
15%
15%
15%
15%
*15%
15%
15%
15%
15%
* 15%
15%
15%
15%
15%
*15%
*15%
15%
15%
15%
15%
15%
15%
15%
15%
48.10
4810.13
-4810.13.01 ---4810.13.09 ---4810.14
-4810.14.01 ---4810.14.09 ---4810.19
-4810.19.01 ----
4810.19.09 ----
4810.22
4810.29
---
Customs Duty
HS
Hdg.
HS
Code
Description
Pref.
Gen.
VAT Excise
PAL
Duty Cess
Unit
SRL SUR of Rema
Qty. rks
4810.31
--
4810.32
--
4810.39
----
4810.92
4810.99
48.11
48.12
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
(In)9.75 %
15%
15%
(In)18.2%
(In)9.75 %
28%
15%
15%
15%
(In)18.2%
(In)9.75 %
28%
15%
15%
15%
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
(In)9.75 %
15%
15%
4811.41
4811.41.01
4811.41.09
4811.49
4811.49.01
4811.49.09
---------------
4811.51
4811.59
4811.60
---
4811.90
4811.90.01 ----
4811.90.02 ----
4811.90.09 ---4812.00
48.13
(In)1.63%
2.5%
15%
Other
* 15% (In)
9.75%
(In)9.75 %
15%
15%
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
Customs Duty
HS
Hdg.
HS
Code
Description
Pref.
Gen.
VAT Excise
PAL
Duty Cess
L
L
L
Unit
SRL SUR of Rema
Qty. rks
48.14
4814.30
4814.90
48.15
4815.00
48.16
(In)18.2%
28%
15%
(+) 23.4%
(In)18.2%
28%
15%
(+) 23.4%
(In)18.2%
(In)18.2%
28%
28%
15%
15%
(In)18.2%
28%
15%
(In)9.75 %
28%
15%
15%
15%
4816.30
4816.90
Duplicator stencils
Other
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
28%
15%
28%
15%
28%
15%
28%
15%
15%
15%
28%
Customs Duty
15%
48.17
Envelopes
Letter cards, plain postcards and correspondence
cards
4817.30
48.18
HS
Hdg.
"Ingrain" paper
Wall paper and similar wall coverings, consisting
of paper coated or covered, on the face side, with a
grained, embossed, coloured design-printed or
otherwise decorated layer of plastics
Wall paper and similar wall coverings, consisting
of paper covered, on the face side, with plaiting
material, whether or not bound together in parallel
strands or woven
Other
-------
HS
Code
4818.30
Toilet paper:
In rolls of a width not exceeding 15 cm
Other
Handkerchiefs, cleansing or facial tissues and
towels
Description
-
Pref.
Gen.
VAT Excise
PAL
Duty Cess
28%
15%
SRL
Unit
SUR of Rem
Qty. arks
4818.40
4818.50
4818.50.01
4818.50.09
4818.90
4818.90.01
4818.90.02
4818.90.09
----------------
48.19
28%
15%
(In)1.63%
(In)18.2%
2.5%
28%
15%
15%
(In)9.75 %
(In)9.75 %
(In)18.2%
15%
15%
28%
15%
15%
15%
28%
15%
4819.20
28%
15%
4819.30
28%
15%
15%
15%
28%
28%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
28%
15%
28%
15%
15%
15%
28%
15%
28%
28%
28%
15%
15%
15%
4819.40
4819.40.01 ---4819.40.02
4819.40.09
4819.50
4819.60
-------
48.20
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
4820.20
4820.30
Exercise books
Binders (other than book covers), folders and file
covers
4820.40
4820.50
4820.90
48.21
HS
Hdg.
10%
10%
10%
10%
HS
Code
4821.10
4821.90
Description
-
Printed
Other
Pref.
Gen.
VAT Excise
PAL
Duty Cess
28%
28%
15%
15%
SRL
Unit
SUR of Rem
Qty. arks
48.22
48.23
(In)1.63% 2.5%
(In)9.75 % 15%
15%
15%
28%
28%
15%
15%
2.5%
15%
15%
15%
15%
15%
28%
28%
28%
15%
15%
15%
4823.12
4823.19
---
4823.20
4823.20.01
4823.20.02
4823.40
-------
4823.60
4823.70
4823.90
* 02%
* 15%
BACK
CHAPTER - 49
PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING
INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS
Chapter Notes.
1.
(b) Maps, plans or globes, in relief, whether or not printed (heading 90.23);
(c)
(d) Original engravings, prints or lithographs (heading 97.02), postage or revenue stamps,
stamp-postmarks, first-day covers, postal stationery or the like of heading 97.04,
antiques of an age exceeding one hundred years or other articles of Chapter 97.
2.
For the purposes of Chapter 49, the term " printed " also means reproduced by means of a
duplicating machine, produced under the control of an automatic data processing machine,
embossed, photographed, photocopied, thermocopied or typewritten.
3.
Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of
newspapers, journals or periodicals comprising more than one number under a single cover are
to be classified in heading 49.01, whether or not containing advertising material.
4.
A collection of printed reproductions of, for example, works of art or drawings, with a
relative text, put up with numbered pages in a form suitable for binding into one or more
volumes;
(b) A pictorial supplement accompanying, and subsidiary to, a bound volume; and
(c) Printed parts of books or booklets, in the form of assembled or separate sheets or
signatures, constituting the whole or a part of a complete work and designed for binding.
However, printed pictures or illustrations not bearing a text, whether in the form of
signatures or separate sheets, fall in heading 49.11.
5.
6.
Subject to Note 3 to this Chapter, heading 49.01 does not cover publications which are
essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues,
year books published by trade associations, tourist propaganda). Such publications are to be
classified in heading 49.11.
For the purposes of heading 49.03, the expression " children's picture books " means books for
children in which the pictures form the principal interest and the text is subsidiary.
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
49.01
4901.91
--
4901.99
-- Other:
4901.99.01 ---- Printed Books
4901.99.09 ---- Other
49.02
Pref.
Gen.
(In) Free
Free
Ex
(In) Free
Free
Ex
(In) Free
(In) Free
Free
Free
Ex
15%
(In) Free
(In) Free
Free
Free
15%
15%
15%
15%
Cess
49.03
Unit
of Rem
Qty. arks
HS
Hdg.
Duty
HS
Code
4903.00
-------------
VAT Excise
Description
Children's picture, drawing or colouring
books.
Pref.
Gen.
(In) Free
Free
Duty
Ex
Cess
Unit
of Rem
Qty. arks
49.04
4904.00
49.07
Free
Free
Ex
15%
Globes
In book form
Other
(In) Free
(In) Free
(In) Free
Free
Free
Free
15%
Ex
Ex
(In) Free
Free
15%
28%
15%
15%
15%
Free
Ex
15%
15%
(In)1.63% 2.5%
(In)9.75 % 15%
15%
15%
(In)1.63% 2.5%
(In)9.75 % 15%
15%
15%
28%
15%
28%
15%
49.06
(In) Free
(In) Free
---
4906.00
4907.00
Transfers (decalcomanias).
4908.10
4908.10.01
4908.10.09
4908.90
4908.90.01
4908.90.09
49.09
49.10
(In) Free
4909.00
4910.00
-------------
Customs Duty
HS
Hdg.
49.11
HS
Code
VAT Excise
Description
Other printed matter, including printed
pictures and photographs.
Pref.
Gen.
Duty
Cess
Unit
of Rem
Qty. arks
4911.10
4911.10.01
4911.10.09
4911.91
4911.91.01
-----------
In book form
Other
Other:
Pictures, designs and photographs:
Printed pictures, and photographs in book form
4911.91.02
4911.91.03
4911.99
4911.99.01
4911.99.09
--------------
Free
Free
15%
15%
28%
28%
2.5%
15%
15%
15%
2.5%
2.5%
15%
15%
SECTION - XI
TEXTILES AND TEXTILE ARTICLES
Section Notes.
1.
(a)
(b)
(c)
(d)
(e)
Articles of heading 30.05 or 30.06 (for example, wadding, gauze, bandages and similar
articles for medical, surgical, dental or veterinary purposes, sterile surgical suture
materials); yarn used to clean between the teeth (dental floss), in individual retail
packages, of heading 33.06;
(f)
(g)
(h)
(ij)
(k)
Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin,
artificial fur or articles thereof, of heading 43.03 or 43.04;
(l)
(m)
(n)
(o)
(p)
(q)
Abrasive-coated textile material (heading 68.05) and also carbon fibres or articles of
carbon fibres of heading 68.15;
(r)
Glass fibres or articles of glass fibres, other than embroidery with glass thread on a
visible ground of fabric (Chapter 70);
(s)
Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);
(t)
Articles of Chapter 95 (for example, toys, games, sports requisites and nets);
(u)
Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners and
typewriter ribbons); or
(v)
2.
(A)
(B)
(a)
(b)
(c)
(d)
(C)
3.
The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in
Note 3, 4, 5 or 6 below.
(A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below,
yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated
as " twine, cordage, ropes and cables " :
(a)
(b)
(c)
(i)
(ii)
(d)
(e)
(f)
(B)
Exceptions :
(a)
Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with
metal thread;
(b)
Man-made filament tow of Chapter 55 and multifilament yarn without twist or
with a twist of less than 5 turns per metre of Chapter 54;
(c)
Silk worm gut of heading 50.06, and monofilaments of Chapter 54;
(d)
Metallised yarn of heading 56.05; yarn reinforced with metal thread is subject to
paragraph (A) (f) above; and
(e)
4. (A)
For the purposes of Chapters 50, 51, 52, 54 and 55, the expression " put up for retail sale " in
relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple
(folded) or cabled) put up :
(a)
(b)
(c)
On cards, reels, tubes or similar supports, of a weight (including support) not exceeding :
(i)
85 g in the case of silk, waste silk or man-made filaments; or
(ii)
125 g in other cases;
In balls, hanks or skeins of a weight not exceeding :
(i)
85 g in the case of man-made filament yarn of less than 3,000 decitex, silk or silk
waste;
( ii)
125 g in the case of all other yarns of less than 2,000 decitex; or
(iii)
500 g in other cases.
(B) Exceptions :
(a)
Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed,
measuring 133 decitex or less; and
(d)
5.
For the purposes of headings 52.04, 54.01 and 55.08, the expression " sewing thread " means multiple
(folded) or cabled yarn :
(a)
Put up on supports (for example, reels, tubes) of a weight (including support) not
exceeding 1,000 g;
(b) Dressed for use as sewing thread; and
(c) With a final " Z " twist.
For the purposes of this Section, the expression " high tenacity yarn " means yarn having a tenacity,
expressed in cN/tex (centinewtons per tex), greater than the following :
Single
yarn
of
nylon
or
other
. cN/tex
polyamides,
or
of
polyesters60
yarn
of
viscose
rayon
7. For the purposes of this Section, the expression " made up " means :
(a)
(b)
(c) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding
fabrics the cut edges of which have been prevented from unravelling by whipping or by
other simple means;
(d)
(e) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two
or more lengths of identical material joined end to end and piece goods composed of two
or more textiles assembled in layers, whether or not padded);
(f)
Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56
to 59 do not apply to goods made up within the meaning of Note 7 above; and
(b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.
9.
10.
The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns
superimposed on each other at acute or right angles. These layers are bonded at the intersections of the
yarns by an adhesive or by thermal bonding.
Elastic products consisting of textile materials combined with rubber threads are classified in
this Section.
11. For the purposes of this Section, the expression " impregnated " includes " dipped ".
12. For the purposes of this Section, the expression " polyamides " includes " aramids ".
13
Unless the context otherwise requires, textile garments of different headings are to be classified in
their own headings even if put up in sets for retail sale. For the purposes of this Note, the
expression " textile garments " means garments of headings 61.01 to 61.14 and headings 62.01 to
62.11.
Subheading Notes.
1
In this Section and, where applicable, throughout the Nomenclature, the following expressions have the
meanings hereby assigned to them :
(a)
Elastomeric yarn
Filament yarn, including monofilament, of synthetic textile material, other than textured
yarn, which does not break on being extended to three times its original length and
which returns, after being extended to twice its original length, within a period of five
minutes, to a length not greater than one and a half times its original length.
(b)
Unbleached yarn
Yarn which :
(i)
(ii)
has the natural colour of its constituent fibres and has not been bleached, dyed
(whether or not in the mass) or printed; or
is of indeterminate colour (" grey yarn "), manufactured from garnetted stock.
Such yarn may have been treated with a colourless dressing or fugitive dye (which
disappears after simple washing with soap) and, in the case of man-made fibres, treated
in the mass with delustring agents (for example, titanium dioxide).
(c)
Bleached yarn
Yarn which :
(d)
(i)
has undergone a bleaching process, is made of bleached fibres or, unless the
context otherwise requires, has been dyed white (whether or not in the mass) or
treated with a white dressing;
(ii)
(iii)
is dyed (whether or not in the mass) other than white or in a fugitive colour, or
printed, or made from dyed or printed fibres;
consists of a mixture of dyed fibres of different colours or of a mixture of
unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is
printed in one or more colours at intervals to give the impression of dots;
is obtained from slivers or rovings which have been printed; or
is multiple (folded) or cabled and consists of unbleached or bleached yarn and
coloured yarn.
The above definitions also apply, mutatis mutandis, to monofilament and to strip or the
like of
Chapter 54.
(e)
(f)
(g)
has been bleached or, unless the context otherwise requires, dyed white or treated
with a white dressing, in the piece;
consists of bleached yarn; or
consists of unbleached and bleached yarn.
(i)
is dyed a single uniform colour other than white (unless the context otherwise
requires) or has been treated with a coloured finish other than white (unless the
context otherwise requires), in the piece; or
consists of coloured yarn of a single uniform colour.
(ii)
(h)
(ii)
(iii)
(In all cases, the yarn used in selvedges and piece ends is not taken into
consideration.)
(ij)
fabrics.
(k)
Plain weave
A fabric construction in which each yarn of the weft passes alternately over and under successive
yarns of the warp and each yarn of the warp passes alternately over and under successive yarns
of the weft.
2.
(A)
Products of Chapters 56 to 63 containing two or more textile materials are to be
regarded as consisting
wholly of that textile material which would be selected under Note 2 to this Section for
the classification of a product of Chapters 50 to 55 or of heading 58.09 consisting of the
same textile materials.
(B)
(c) in the case of embroidery of heading 58.10 and goods thereof, only the ground fabric
shall be taken into account. However, embroidery without visible ground, and goods
thereof, shall be classified with reference to the embroidering threads alone.
BACK
Chapter 50
Silk
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
Pref.
Gen.
Duty
Cess
PAL
SRL
SUR
Unit
of Rem
Qty. arks
50.01
5001.00
(In) Free
Free
15%
1.5% 0.25%
kg
50.02
5002.00
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
Free
15%
1.5% 0.25%
kg
Free
15%
1.5% 0.25%
kg
Free
15%
1.5% 0.25%
kg
50.03
50.04
50.05
50.06
5004.00
5005.00
5006.00
50.07
5007.20
5007.90
* Free
(In) Free
Other fabrics, containing 85% or more by weight of * Free
silk or of silk waste other than noil silk
(In) Free
Other fabrics
* Free
(In) Free
BACK
CHAPTER - 51
WOOL, FINE OR COARSE ANIMAL HAIR;
HORSEHAIR YARN AND WOVEN FABRIC
Chapter Note.
1.
(a)
(b)
(c)
" Wool " means the natural fibre grown by sheep or lambs;
" Fine animal hair " means the hair of alpaca, llama, vicuna, camel, yak, Angora, Tibetan,
Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare,
beaver, nutria or musk-rat;
" Coarse animal hair " means the hair of animals not mentioned above, excluding brush-making
hair and bristles (heading 05.02) and horsehair (heading 05.03).
Customs Duty
HS
Hdg.
HS
Code
Description
51.01
5101.21
5101.29
5101.30
-----
---
51.02
5102.11
5102.19
5102.20
51.03
Rema
SUR Unit of
rks
Qty.
VAT
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
(In) Free
(In) Free
Free
Free
Free
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
(In) Free
(In) Free
(In) Free
Free
Free
Free
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
PAL
SRL
5103.30
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
Customs Duty
15%
1.5% 0.25%
kg
5104.00
51.05
HS
Hdg.
Cess
Gen.
5101.11
5101.19
51.04
Excise
Duty
Pref.
HS
Code
5105.21
5105.29
Carded wool
Description
---
Pref.
Gen.
VAT
(In) Free
(In) Free
Free
Free
15%
15%
Excise
Duty
Cess
PAL
SRL
1.5% 0.25%
1.5% 0.25%
Rema
SUR Unit of
rks
Qty.
kg
kg
5105.31
5105.39
5105.40
---
51.06
-
51.07
Free
Free
Free
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
Customs Duty
15%
1.5% 0.25%
kg
5107.10
5107.20
51.08
51.09
Carded
Combed
Yarn of wool or of fine animal hair, put up for
retail sale.
5109.10
5109.90
5110.00
51.11
5111.30
5111.90
51.12
5112.11
HS
Hdg.
(In) Free
(In) Free
(In) Free
51.10
HS
Code
Description
5112.19
Other
5112.20
5112.30
Excise
Duty
Cess
Rema
SUR Unit of
rks
Qty.
Pref.
Gen.
VAT
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
PAL
SRL
5112.90
51.13
5113.00
Other
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
BACK
CHAPTER - 52
COTTON
Subheading Note.
For the purposes of subheadings 5209.42 and 5211.42, the expression " denim " means fabrics of
yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the
warp yarns of which are of one and the same colour and the weft yarns of which are unbleached,
bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.
Customs Duty
HS
Hdg.
HS
Code
Description
52.01 5201.00
52.02
Pref.
Gen.
* Free
(In) Free
Free
* Free
(In) Free
Free
* Free
(In) Free
* Free
(In) Free
Free
* Free
(In) Free
Free
VAT Excise
Duty
Cess
PAL
15%
kg
1.5% 0.25%
5202.91
5202.99
52.03 5203.00
- Other :
-- Garnetted stock
-- Other
15%
kg
1.5% 0.25%
15%
kg
1.5% 0.25%
Free
15%
kg
1.5% 0.25%
15%
kg
1.5% 0.25%
Customs Duty
HS
Hdg.
Unit
of Remar
SRL SUR Qty.
ks
HS
Code
52.04
Description
Pref.
Gen.
(In) Free
Free
VAT Excise
Duty
Cess
PAL
Unit
of Remar
SRL SUR Qty.
ks
5204.11
15%
kg
1.5% 0.25%
5204.19
5204.20
52.05
-- Other
- Put up for retail sale
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
(SP) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(SP) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
(In) Free
Free
15%
5205.11
5205.12
5205.13
5205.14
5205.15
5205.21
5205.22
5205.23
5205.24
5205.26
5205.27
5205.28
5205.31
5205.32
5205.33
1.5% 0.25%
1.5% 0.25%
Customs Duty
HS
Hdg.
HS
Code
Description
5205.34
5205.35
VAT Excise
Pref.
Gen.
(In) Free
Free
15%
(In) Free
Free
15%
Duty
Cess
PAL
SRL SUR
1.5% 0.25%
1.5% 0.25%
kg
kg
Unit
of
Qty.
kg
kg
Remar
ks
5205.41
5205.42
5205.43
5205.44
5205.46
-- Measuring per single yarn less than 125 decitex but not
less than 106.38 decitex (exceeding 80 metric number
but not exceeding 94 metric number per single yarn)
5205.47
5205.48
52.06
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
5206.11
5206.12
5206.13
5206.14
5206.15
5206.21
5206.22
5206.23
1.5% 0.25%
1.5% 0.25%
Customs Duty
HS
Hdg.
HS
Code
5206.24
5206.25
Description
Pref.
-- Measuring less than 192.31 decitex but not less than 125
decitex (exceeding 52 metric number but not exceeding
80 metric number)
(In) Free
-- Measuring less than 125 decitex (exceeding 80 metric
number)
(In) Free
- Multiple (folded) cabled yarn, of uncombed fibres:
Gen.
VAT Excise
Duty
Cess
PAL
SRL SUR
kg
kg
Unit
of
Qty.
Free
15%
1.5% 0.25%
kg
Free
15%
1.5% 0.25%
kg
Remar
ks
5206.31
5206.32
5206.33
5206.34
5206.35
5206.41
5206.42
5206.43
5206.44
5206.45
52.07
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
(In) Free
Free
Free
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
1.5% 0.25%
5207.90
Other
52.08
15%
5208.11
- Unbleached:
-- Plain weave, weighing not more than 100 g/m2.
2
5208.12
5208.13
5208.19
5208.21
-- Other fabrics
- Bleached:
-- Plain weave, weighing not more than 100 g/m2.
5208.22
15%
15%
15%
Customs Duty
HS
Hdg.
kg
HS
Code
Description
5208.23
5208.29
5208.31
5208.32
----
5208.33
Other fabrics
Dyed:
Plain weave, weighing not more than 100 g/m2.
Plain weave, weighing more than 100 g/m 2.
VAT Excise
Pref.
Gen.
(In) Free
(In) Free
Free
Free
15%
(In) Free
Free
(In) Free
(In) Free
Duty
Cess
PAL
SRL SUR
Unit
of
Qty.
1.5% 0.25%
1.5% 0.25%
kg
kg
1.5% 0.25%
kg
Free
15%
15%
1.5% 0.25%
kg
Free
15%
1.5% 0.25%
kg
15%
Remar
ks
5208.39
5208.41
-- Other fabrics
- Of yarns of different colours :
-- Plain weave, weighing not more than 100 g/m2.
5208.42
(In) Free
Free
15%
1.5% 0.25%
kg
5208.43
5208.49
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
5208.51
-- Other fabrics
- Printed :
-- Plain weave, weighing not more than 100 g/m2.
(In) Free
(In) Free
(In) Free
Free
15%
1.5% 0.25%
kg
5208.52
Free
Free
Free
15%
5208.53
5208.59
(In) Free
(In) Free
(In) Free
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
(In) Free
Free
Free
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
52.09
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
5209.11
5209.12
5209.19
5209.21
5209.22
5209.29
5209.31
5209.32
- Unbleached:
-- Plain weave
-- 3-thread or 4-thread twill, including cross twill
----
Other fabrics
Bleached:
Plain weave
3-thread or 4-thread twill, including cross twill
----
Other fabrics
Dyed:
Plain weave
3-thread or 4-thread twill, including cross twill
5209.39
-- Other fabrics
- Of yarns of different colours:
5209.41
5209.42
5209.43
-- Plain weave
-- Denim
-- Other fabrics of 3-thread or 4-thread twill, including
cross twill
5209.49
5209.51
5209.52
5209.59
-----
Other fabrics
Printed:
Plain weave
(In) Free
3-thread or 4-thread twill, including cross twill
(In) Free
Other fabrics
(In) Free
Woven fabrics of cotton, containing less than 85% by
weight of cotton, mixed mainly or solely with manmade fibres, weighing not more than 200 g/m2.
Unbleached:
52.10
Free
Free
Free
15%
15%
Customs Duty
HS
Hdg.
HS
Code
5210.11
5210.12
5210.19
5210.21
5210.22
Description
-- Plain weave
-- 3-thread or 4-thread twill, including cross twill.
----
Other fabrics
Bleached
Plain weave
3-thread or 4-thread twill, including cross twill.
Pref.
Gen.
(In) Free
Free
(In) Free
(In) Free
Free
Free
(In) Free
(In) Free
Free
Free
VAT Excise
Duty
15%
Cess
PAL
HS
Hd Remar
SRL SUR
g. ks
1.5% 0.25%
kg
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
15%
5210.29
5210.31
5210.32
5210.39
5210.41
5210.42
5210.49
5210.51
5210.52
5210.59
----------
Other fabrics
Of yams of different colours:
Plain weave
3-thread or 4-thread twill, including cross twill.
Other fabrics
Printed:
Plain weave
3-thread or 4-thread twill, including cross twill.
-- Other fabrics
52.11
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
(In) Free
(In) Free
Free
Free
Free
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
(In) Free
Free
Free
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
1.5% 0.25%
kg
1.5% 0.25%
1.5% 0.25%
kg
kg
HS
15%
15%
15%
15%
5211.11
5211.12
5211.19
5211.21
5211.22
5211.29
5211.31
5211.32
5211.39
5211.41
5211.42
5211.43
5211.49
HS
Hdg.
Other fabrics
Dyed:
Plain weave
3-thread or 4-thread twill, including cross twill.
- Unleached:
-- Plain weave
-- 3-thread or 4-thread twill, including cross twill
----
Other fabrics
Bleachead
Plain weave
3-thread or 4-thread twill, including cross twill
--------
Other fabrics
Dyed:
Plain weave
3-thread or 4-thread twill, including cross twill
Other fabrics
Of yams of different colours:
Plain weave
Denim
Other fabrics of 3-thread or 4-thread twill, including
cross twill
5211.51
5211.52
----
5211.59
-- Other fabrics
HS
Code
Description
52.12
5212.11
5212.12
5212.13
5212.14
5212.15
5212.21
Other fabrics
Printed:
Plain weave
3 thread or 4-thread twill, including cross twill
-------
Gen.
15%
15%
15%
15%
15%
VAT Excise
Duty
Cess
PAL
Remar
SRL SUR
Hd ks
g.
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
Free
Free
Free
Free
Free
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
5212.22
5212.23
5212.24
5212.25
-----
Bleached
Dyed
Of yams of different colours
Printed
(In) Free
(In) Free
(In) Free
(In) Free
Free
Free
Free
Free
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
BACK
CHAPTER - 53
OTHER VEGETABLE TEXTILE FIBRES;
PAPER YARN AND WOVEN FABRIC OF PAPER YARN
Customs Duty
HS
Hdg.
HS
Code
Description
53.01
VAT Excise
Cess
Gen.
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
(In) Free
Free
Free
Free
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
Duty
PAL
SRL
SUR
--
5301.21
5301.29
5301.30
---
53.02
5302.10
5302.90
5302.90.01
5302.90.09
53.03
HS
Hdg.
HS
Code
Description
5303.10
- Jute and other textile bast fibres, raw or retted
5303.90
- Other
5303.90.01 ---- Tow & Waste
5303.90.09 ---- Other
53.04
Unit of
Qty. Rema
rks
Pref.
VAT Excise
Cess
Unit of
Qty. Rema
rks
Pref.
Gen.
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
Duty
PAL
SRL
SUR
5304.10
5304.90
5304.90.01
5304.90.09
----
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
28%
28%
28%
28%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
28%
15%
1.5% 0.25%
kg
28%
28%
28%
28%
28%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
kg
28%
15%
1.5% 0.25%
kg
28%
28%
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
28%
15%
1.5% 0.25%
kg
28%
28%
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
28%
15%
1.5% 0.25%
kg
28%
28%
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
28%
28%
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
53.05
Other
Coconut, abaca (Manila hemp or Musa textilis
Nee), ramie and other vegetable textile fibres,
not elsewhere specified or included, raw or
processed but not spun; tow, noils and waste of
these fibres (including yarn waste and
garnetted stock).
- Of coconut (coir):
5305.11
- Raw:
5305.11.01 -- Bristle fibre twisted
5305.11.02 -- Bristle fibre not twisted
5305.11.03 ---- Bristle fibre bleached
5305.11.04 ---- Bristle fibre dyed
5305.11.05 ---- Mattress fibre not twisted and mixed with animal
hair
5305.11.06 ---- Other mattress fibre twisted
5305.11.07 ---- Mattress fibre not twisted
5305.11.08 ---- Mixed Coir Fibre twisted
5305.11.09 ---- Omatt fibre twisted
5305.11.10 ---- Omatt fibre not twisted
5305.11.11 ---- Coir fibre pith (raw format not processed)
Customs Duty
HS
Hdg.
HS
Code
Description
Cess
Unit of
Qty. Rema
rks
Gen.
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(SP) Free
(In) Free
Free
15%
1.5% 0.25%
kg
Duty
PAL
SRL
SUR
Flax yarn.
53.06
5306.10
5306.20
53.07
VAT Excise
Pref.
Single
Multiple (folded) or cabled
Yarn of jute or of other textile bast fibres of
heading 53.03.
5307.10
- Single
5307.10.01 ---- Of jute
Free
15%
1.5% 0.25%
kg
(SP) Free
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
(In) Free
(In) Free
Free
Free
Free
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
Free
15%
1.5% 0.25%
kg
Free
15%
1.5% 0.25%
kg
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
53.09
Coir yam
True hemp yam
Other
Woven fabrics of flax.
5309.11
5309.19
5309.21
5309.29
--
--
Other
Containing less than 85% by weight of flax:
---
Unbleached or bleached
Other
5310
53.11
(In) Free
Unbleached
5310.90
Other
5311.00
*Free
(SL) Free
(In) Free
* Free
(SL) Free
(In) Free
(In) Free
(In) Free
BACK
CHAPTER - 54
MAN-MADE FILAMENTS
Chapter Notes.
1.
Throughout the Nomenclature, the term " man-made fibres " means staple fibres and filaments
of organic polymers produced by manufacturing processes, either :
(a)
(b)
The terms " synthetic " and " artificial ", used in relation to fibres, mean : synthetic : fibres as
defined at (a); artificial : fibres as defined at (b).
The terms " man-made ", " synthetic " and " artificial " shall have the same meanings when used
in relation to " textile materials ".
2.
Headings 54.02 and 54.03 do not apply to synthetic or artificial filament tow of Chapter 55.
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
54.01
Excise
Duty
Cess
PAL
SRL
Pref.
Gen.
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
54.02
Of synthetic filaments
Of artificial filaments
Synthetic filament yarn (other than sewing
thread), not put up for retail sale, including
synthetic monofilament of less than 67 decitex.
5402.10
(In) Free
Free
15%
1.5% 0.25%
kg
5402.20
(In) Free
Free
15%
1.5% 0.25%
kg
5402.31
--
(In) Free
Free
15%
1.5% 0.25%
kg
5402.32
--
5402.33
5402.39
---
(In) Free
(In) Free
(In) Free
Free
Free
Free
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
5402.41
5402.42
5402.43
5402.49
-----
Textured yarn:
Of nylon or other polyamides, measuring per
single yarn not more than 50 tex
Of nylon or other polyamides, measuring per
single yarn not more than 50 tex
Of polyesters
Other
Other yarn, single, untwisted or with a twist not
exceeding 50 turns per metre:
Of nylon or other polyamides,
Of Polyesters, partially oriented
Of polyesters, other
Other
(In) Free
(In) Free
(In) Free
(In) Free
Free
Free
Free
Free
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
PAL
SRL
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
-
5402.51
5402.52
5402.59
5402.61
5402.62
5402.69
-------
Excise
Duty
Cess
Pref.
Gen.
(In) Free
(In) Free
(In) Free
Free
Free
Free
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
(In) Free
(In) Free
(In) Free
Free
Free
Free
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
54.03
5403.31
--
5403.32
--
5403.33
5403.39
-----
5403.41
5403.42
5403.49
54.04
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
(In) Free
Free
Free
Free
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
(In) Free
(In) Free
(In) Free
Free
Free
Free
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
Monofilament
Other
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
(In)9.8%
(SL)12 %
Free
15%
1.5% 0.25%
kg
15%
15%
1.5% 0.25%
kg
54.05
5405.00
54.06
54.07
5407.10
5407.20
Customs Duty
HS
Hdg.
HS
Code
5407.30
VAT
Description
-
5407.41
5407.42
5407.43
5407.44
-----
5407.51
5407.52
---
Excise
Duty
Cess
PAL
SRL
Pref.
Gen.
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
(In) Free
(In) Free
Free
Free
Free
Free
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
5407.53
5407.54
---
5407.61
--
5407.69
--
5407.71
5407.72
5407.73
5407.74
-----
5407.81
5407.82
5407.83
5407.84
---------
5407.91
5407.92
5407.93
5407.94
54.08
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
(In) Free
(In) Free
(In) Free
Free
Free
Free
Free
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
(In) Free
(In) Free
(In) Free
(In) Free
Free
Free
Free
Free
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
(In) Free
(In) Free
(In) Free
(In) Free
Free
Free
Free
Free
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
(In) Free
(In) Free
Free
Free
Free
Free
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
(In) Free
(In) Free
(In) Free
(In) Free
Free
Free
Free
Free
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
5408.21
5408.22
5408.23
5408.24
5408.31
5408.32
5408.33
5408.34
---------
BACK
CHAPTER - 55
MAN-MADE STAPLE FIBRES
Chapter Note.
1.
Headings 55.01 and 55.02 apply only to man-made filament tow, consisting of parallel filaments
of a uniform length equal to the length of the tow, meeting the following specifications :
(a)
(b)
(c)
(d)
(e)
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
55.01
SRL
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
Free
Free
Free
Free
Free
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
Gen.
(In) Free
(In) Free
(In) Free
(In) Free
Free
Free
Free
Free
(In) Free
Cess
55.02
Excise
Duty
PAL
Pref.
5502.00
55.03
55.04
5504.10
5504.90
Of viscose rayon
Other
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
55.05
Excise
Duty
Cess
PAL
SRL
Pref.
Gen.
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
(In) Free
(In) Free
(In) Free
Free
Free
Free
Free
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
kg
kg
kg
kg
55.06
Of synthetic fibres
Of artificial fibres
Synthetic staple fibres, carded, combed or
otherwise processed for spinning.
5506.10
5506.20
5506.30
5506.90
0.25%
0.25%
0.25%
0.25%
55.07
5507.00
55.08
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
(In) Free
(In) Free
Free
Free
Free
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
(In) Free
Free
Free
Free
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
(In) Free
Free
(In) Free
Free
Customs Duty
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
5508.10
5508.20
55.09
HS
Hdg.
(In) Free
5509.11
5509.12
---
5509.21
5509.22
---
5509.31
5509.32
---
5509.41
5509.42
5509.51
----
5509.52
--
5509.53
5509.59
---
5509.61
--
5509.62
--
HS
Code
5509.69
VAT
Description
5509.91
---
5509.92
5509.99
--
55.10
Other
Other yarn:
Mixed mainly or solely with wool or fine
animal hair
Mixed mainly or solely with cotton
Other
Excise
Duty
Cess
PAL
SRL
Pref.
Gen.
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
(In) Free
Free
Free
Free
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
---
5510.20
5510.30
5510.90
Other yarn
55.11
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
(In) Free
Free
Customs Duty
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
Yarn (other than sewing thread) of manmade staple fibres, put up for retail sale.
5511.10
5511.20
5511.30
55.12
---
5512.21
5512.29
-----
5512.91
5512.99
55.13
HS
Hdg.
(In) Free
5513.11
--
Unbleached or bleached:
Of polyester staple fibres, plain weave
5513.12
--
5513.13
--
5513.19
--
HS
Code
VAT
Description
5513.21
--
Dyed:
Of polyester staple fibres, plain weave
5513.22
--
5513.23
--
5513.29
5513.31
---
5513.32
--
5513.33
--
5513.39
--
Excise
Duty
Cess
PAL
SRL
Pref.
Gen.
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
5513.41
--
5513.42
--
5513.43
--
5513.49
--
5514.11
5514.12
---
5514.13
--
Unbleached or bleached:
Of polyester staple fibres, plain weave
3-thread or 4-thread twill, including cross twill,
of polyester staple fibres
Other woven fabrics of polyester staple fibres
5514.19
5514.21
---
5514.22
--
5514.23
--
5514.29
5514.31
---
5514.32
--
5514.33
--
5514.39
5514.41
---
5514.42
--
5514.43
--
5514.49
--
55.14
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
55.15
Excise
Duty
Cess
PAL
SRL
Pref.
Gen.
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
5515.11
--
5515.12
--
5515.13
--
5515.19
5515.21
---
5515.22
--
5515.29
5515.91
---
5515.92
--
5515.99
--
55.16
(In) Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
(In) Free
(In) Free
(In) Free
Free
Free
Free
Free
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
(In) Free
(In) Free
(In) Free
(In) Free
Free
Free
Free
Free
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
(In) Free
(In) Free
(In) Free
(In) Free
Free
Free
Free
Free
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
(In) Free
(In) Free
(In) Free
(In) Free
Free
Free
Free
Free
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
(In) Free
Free
Customs Duty
15%
1.5% 0.25%
kg
-----
5516.21
5516.22
5516.23
5516.24
-----
5516.31
5516.32
5516.33
5516.34
-----
5516.41
5516.42
5516.43
5516.44
------
5516.91
HS
Hdg.
Other
Other woven fabrics:
Mixed mainly or solely with man-made
filaments
Mixed mainly or solely with wool or fine
animal hair
Other
HS
Code
5516.92
5516.93
5516.94
VAT
Description
----
Dyed
Of yarns of different colours
Printed
Pref.
Gen.
(In) Free
(In) Free
(In) Free
Free
Free
Free
15%
15%
15%
Excise
Duty
Cess
PAL
SRL
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
BACK
CHAPTER - 56
WADDING, FELT AND NONWOVENS; SPECIAL YARNS;
TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF
Chapter Notes.
1.
This Chapter does not cover :
kg
kg
kg
(a)
(b)
(c)
(d)
(e)
2.
The term " felt " includes needleloom felt and fabrics consisting of a web of textile fibres the
cohesion of which has been enhanced by a stitch-bonding process using fibres from the web
itself.
3.
Headings 56.02 and 56.03 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or
rubber whatever the nature of these materials (compact or cellular).
Heading 56.03 also includes nonwovens in which plastics or rubber forms the bonding
substance.
Headings 56.02 and 56.03 do not, however, cover :
(a)
(b)
(c)
4.
Heading 56.04 does not cover textile yarn, or strip or the like of heading 54.04 or 54.05, in
which the impregnation, coating or covering cannot be seen with the naked eye (usually
Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting
change of colour.
Customs Duty
HS
Hdg.
56.01
HS
Code
VAT
Description
Wadding of textile materials and articles
thereof; textile fibres, not exceeding 5 mm in
length (flock), textile dust and mill neps.
Pref.
Gen.
Excise
Duty
Cess
PAL
SRL
5601.10
5601.21
5601.22
5601.29
5601.30
----
56.02
28%
15%
1.5% 0.25%
kg
(In) Free
(In) Free
(In) Free
(In) Free
Free
Free
Free
Free
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
(In) Free
Other felt, not impregnated, coated, covered or
laminated:
Of wool or fine animal hair
(In) Free
Of other textile materials
(In) Free
Other
(In) Free
Free
15%
1.5% 0.25%
kg
Free
Free
Free
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
(In) Free
Free
Customs Duty
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
5602.21
5602.29
'5602.90
---
56.03
HS
Hdg.
5603.11
5603.12
---
5603.13
--
5603.14
5603.91
5603.92
----
5603.93
--
5603.94
--
HS
Code
Of man-made filaments:
Weighing not more than 25 g/m2
Weighing more than 25 g/m2 but not more than
70 g/m2
Weighing more than 70 g/m2 but not more than
150 g/m2
Weighing more than 150 g/m2
Other:
Weighing not more than 25 g/m2
Weighing more than 25 g/m2 but not more than
70 g/m2
Weighing more than 70 g/m2 but not more than
150 g/m2
Weighing more than 150 g/m2
VAT
Description
56.04
Excise
Duty
Cess
PAL
SRL
Pref.
Gen.
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
5604.20
5604.90
56.05 5605.00
56.06 5606.00
56.07
--5607.41
-5607.49
-5607.49.01 --
5607.49.09 -5607.50
5607.50.01 --
Other
Of other synthetic fabres:
Imported for the manufacture of fishing nets
5607.50.09 -5607.90
5607.90.01 ----
Other
Other
Imported for the manufacture of fishing nets
Coir twine
Coir rope
Other
5607.21
5607.29
56.08
15%
1.5% 0.25%
kg
28%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
28%
15%
1.5% 0.25%
kg
15%
28%
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
15%
28%
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
15%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
15%
15%
Customs Duty
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
5608.11
5608.19
HS
Hdg.
28%
---
HS
Code
5608.90
56.09 5609.00
VAT
Description
-
Pref.
Gen.
Excise
Duty
Cess
PAL
SRL
Other
15%
15%
1.5% 0.25%
kg
15%
15%
1.5% 0.25%
kg
BACK
CHAPTER - 57
CARPETS AND OTHER TEXTILE FLOOR COVERINGS
Chapter Notes.
1.
For the purposes of this Chapter, the term " carpets and other textile floor coverings " means
floor coverings in which textile materials serve as the exposed surface of the article when in use
and includes articles having the characteristics of textile floor coverings but intended for use for
other purposes.
2.
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
57.01
Pref.
Gen.
Excise
Duty
Cess
PAL
SRL
5701.90
5701.90.01 -5701.90.02 --
5701.90.09 --
57.02
Other
(In)9.8%
(SL)12 %
* 7.5%
(In)9.8%
* 7.5%
(SL)12%
(SP)13.5 %
(In)9.8%
* 7.5%
(SL)10.5 %
(In)9.8%
15%
15%
1.5% 0.25%
m2
15%
15%
1.5% 0.25%
m2
&U
15%
15%
1.5% 0.25%
m2
15%
15%
1.5% 0.25%
m2
5702.20.01 --
(In)9.8%
(SL)12 %
15%
15%
1.5% 0.25%
m2
(In)9.8%
(SL)12 %
15%
15%
1.5% 0.25%
m2
&U
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
5702.20.02 -5702.20.09 --
5702.31
5702.32
Mattings
Other
--
--
5702.39
-5702.39.01 ----
5702.39.09 ----
Other
Other, of pile construction, made up:
Pref.
(In)9.8%
(SL)12 %
(In)9.8%
(SL)12 %
Gen.
Excise
Duty
Cess
PAL
SRL
15%
15%
1.5% 0.25%
m2
15%
15%
1.5% 0.25%
m2
(In)9.8%
(SL)12 %
15%
15%
1.5% 0.25%
m2
(In)9.8%
(SL)12 %
15%
15%
1.5% 0.25%
m2
15%
15%
1.5% 0.25%
m2
15%
15%
1.5% 0.25%
m2
* 7.5%
(SL)10.5%
(SP)13.5 %
(In)9.8%
* 7.5%
(SL)10.5%
(In)9.8%
5702.41
--
5702.42
--
5702.49
--
5702.51
5702.52
5702.59
---
5702.91
--
5702.92
--
5702.99
--
57.03
(In)9.8%
(SL)12 %
15%
15%
1.5% 0.25%
m2
15%
15%
1.5% 0.25%
m2
15%
15%
1.5% 0.25%
m2
15%
15%
1.5% 0.25%
m2
15%
15%
1.5% 0.25%
m2
15%
15%
1.5% 0.25%
m2
(In)9.8 %
15%
15%
1.5% 0.25%
m2
(In)9.8 %
15%
15%
1.5% 0.25%
m2
* 7.5%
(SL)12%
(In)9.8%
15%
15%
1.5% 0.25%
m2
15%
1.5% 0.25%
m2
15%
1.5% 0.25%
m2
15%
15%
1.5% 0.25%
m2
15%
15%
1.5% 0.25%
m2
15%
15%
1.5% 0.25%
m2
(In)9.8%
(SL)12 %
* 7.5%
(SL)12%
(In)9.8%
(In)9.8%
(SL)12 %
(In)9.8%
(SL)12 %
* 7.5%
(SL)12%
(In)9.8%
(In)9.8%
(SL)12 %
5703.20
5703.30
(In)9.8%
(SL)12 %
(In)9.8%
(SL)12 %
5703.90
5703.90.01 ----
5703.90.09 ----
Other
(SP)13.5 %
(SL)12 %
(In)9.8%
(In)9.8%
(SL)10.5 %
15%
15%
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
57.04
Gen.
Excise
Duty
Cess
PAL
SRL
5704.90
5704.90.01 ---5704.90.09 ----
57.05
Pref.
5705.00
15%
15%
1.5% 0.25%
m2
15%
15%
1.5% 0.25%
m2
(SL)12 %
15%
15%
1.5% 0.25%
m2
(In)9.8%
(SL)12 %
15%
15%
1.5% 0.25%
m2
BACK
CHAPTER - 58
SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS;
LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY
Chapter Notes.
1
This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or
to other goods of Chapter 59.
2.
Heading 58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile
standing up.
3.
For the purposes of heading 58.03, " gauze " means a fabric with a warp composed wholly or in part of standing or ground
threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete turn or more to
form loops through which weft threads pass.
4.
Heading 58.04 does not apply to knotted net fabrics of twine, cordage or rope, of heading 56.08.
5.
For the purposes of heading 58.06, the expression " narrow woven fabrics " means :
(a)
Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider
pieces, provided with selvedges (woven, gummed or otherwise made) on both edges;
(b) Tubular woven fabrics of a flattened width not exceeding 30 cm; and
(c)
Bias binding with folded edges, of a width when unfolded not exceeding 30 cm.
Narrow woven fabrics with woven fringes are to be classified in heading 58.08.
6
In heading 58.10, the expression " embroidery " means, inter alia, embroidery with metal or glass thread on a visible ground of
textile fabric, and sewn appliqu work of sequins, beads or ornamental motifs of textile or other
materials. The heading does not apply to needlework tapestry (heading 58.05).
7.
In addition to the products of heading 58.09, this Chapter also includes articles made of metal
thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
Excise
Duty
Cess
PAL
SRL
Pref.
Gen.
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
Free
Free
Free
Free
Free
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
kg
kg
kg
kg
kg
58.01
5801.10
5801.21
5801.22
5801.23
5801.24
5801.25
Of cotton:
------
0.25%
0.25%
0.25%
0.25%
0.25%
5801.26
5801.31
5801.32
5801.33
5801.34
5801.35
5801.36
5801.90
--------
58.02
Chenille fabrics
Of man-made fibres:
Uncut weft pile fabrics
Cut corduroy
Other weft pile fabrics
Warp pile fabrics, epingle (uncut)
Warp pile fabrics, cut
Chenille fabrics
Of other textile materials
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
Free
Free
Free
Free
Free
Free
Free
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
kg
kg
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
15%
15%
1.5% 0.25%
kg
(In) Free
Free
(In) Free
Free
Customs Duty
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
5802.11
5802.19
---
5802.20
5802.30
58.03
5803.10
5803.90
15%
15%
Of cotton
Of other textile materials
58.04
Tulles and other net fabrics, not including
woven, knitted or crocheted fabrics; lace in
the piece, in strips or in motifs, other than
fabrics of heading 60.02 to 60.06.
5804.10
5804.21
5804.29
HS
Hdg.
HS
Code
5804.30
58.05
---
(In)9.75 %
VAT
Description
-
5805.00
Excise
Duty
Cess
PAL
SRL
Pref.
Gen.
Hand-made lace
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
58.06
Narrow woven fabrics, other than goods of
heading 58.07; narrow fabrics consisting of
warp without weft assembled by means of an
adhesive (bolducs).
5806.10
5806.20
5806.31
5806.32
----
5806.39
5806.40
58.07
58.08
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
(In) Free
Free
Free
Free
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
Free
15%
1.5% 0.25%
kg
Woven
Other
Braids in the piece; ornamental trimmings in
the piece, without embroidery, othr than
knitted or crocheted; tassels, pompons and
similar articles.
5808.10
5808.90
5809.00
58.10
58.11
(In) Free
58.09
5811.00
----
BACK
CHAPTER - 59
IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS;
TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE
Chapter Notes.
1.
Except where the context otherwise requires, for the purposes of this Chapter the expression "
textile fabrics " applies only to the woven fabrics of Chapters 50 to 55 and headings 58.03 and
58.06, the braids and ornamental trimmings in the piece of heading 58.08 and the knitted or
crocheted fabrics of headings 60.02 to 60.06.
2.
(b)
3.
Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the
weight per square metre and whatever the nature of the plastic material (compact or
cellular), other than :
(1)
Fabrics in which the impregnation, coating or covering cannot be seen with the
naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this
provision, no account should be taken of any resulting change of colour;
(2)
(3)
(4)
Fabrics partially coated or partially covered with plastics and bearing designs
resulting from these treatments (usually Chapters 50 to 55, 58 or 60);
(5)
Plates, sheets or strip of cellular plastics, combined with textile fabric, where the
textile fabric is present merely for reinforcing purposes (Chapter 39); or
(6)
Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with
plastics, of heading 56.04.
For the purposes of heading 59.05, the expression " textile wall coverings " applies to products
in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a
textile surface which has been fixed on a backing or has been treated on the back (impregnated
or coated to permit pasting).
This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed
directly on a backing of paper (heading 48.14) or on a textile backing (generally heading 59.07).
4.
For the purposes of heading 59.06, the expression " rubberised textile fabrics " means :
(a)
(ii)
Weighing more than 1,500 g/m and containing more than 50 % by weight of
textile material;
5.
6.
(b)
Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with
rubber, of heading 56.04; and
(c)
Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their
weight per square metre.
This heading does not, however, apply to plates, sheets or strips of cellular rubber,
combined with textile fabric, where the textile fabric is present merely for reinforcing
purposes (Chapter 40), or textile products of heading 58.11.
Fabrics in which the impregnation, coating or covering cannot be seen with the naked
eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account
should be taken of any resulting change of colour;
(b)
Fabrics painted with designs (other than painted canvas being theatrical scenery, studio
back-cloths or the like);
(c)
Fabrics partially covered with flock, dust, powdered cork or the like and bearing designs
resulting from these treatments; however, imitation pile fabrics remain classified in this
heading;
(d)
(e)
(f)
(g)
(h)
7.
Heading 59.11 applies to the following goods, which do not fall in any other heading of Section
XI :
(a)
extile products in the piece, cut to length or simply cut to rectangular (including
square) shape (other than those having the character of the products of headings
59.08 to 59.10), the following only :
(i)
Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated
with rubber, leather or other material, of a kind used for card clothing, and
similar fabrics of a kind used for other technical purposes, including narrow
fabrics made of velvet impregnated with rubber, for covering weaving spindles
(weaving beams);
(ii)
Bolting cloth;
(iii)
Straining cloth of a kind used in oil presses or the like, of textile material or of
human hair;
(iv)
Flat woven textile fabrics with multiple warp or weft, whether or not felted,
impregnated or coated, of a kind used in machinery or for other technical
purposes;
(v)
Textile fabrics reinforced with metal, of a kind used for technical purposes;
(vi)
Cords, braids and the like, whether or not coated, impregnated or reinforced with
metal, of a kind used in industry as packing or lubricating materials;
(c) Textile articles (other than those of headings 59.08 to 59.10) of a kind used for technical purposes
(for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in papermaking or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing
discs and other machinery parts).
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
Duty
Cess
PAL
SRL
Pref.
Gen.
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
59.01
Textile fabrics coated with gum or
amylaceous substances, of a kind used for the
outer covers of books or the like; tracing
cloth; prepared painting canvas; buckram
and similar stiffened textile fabrics of a kind
used for hat foundations.
5901.10
5901.90
59.02
Tyre cord fabric of high tenacity yarn of
nylon or other polyamides, polyesters or
viscose rayon.
5902.10
5902.20
5902.90
59.03
59.04
5905.00
59.06
5906.91
5906.99
HS
Hdg.
59.09
59.10
59.11
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
(In) Free
(In) Free
15%
Free
Free
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
Linoleum
Other
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
m2
m2
(In) Free
Free
15%
1.5% 0.25%
m2
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
15%
1.5% 0.25%
kg
59.08
Free
Free
Free
59.07
(In) Free
(In) Free
(In) Free
59.05
5907.00
5908.00
HS
Code
5909.00
5910.00
---
VAT Excise
Description
Textile hosepiping and similar textile tubing,
with or without lining, arnour or accessories
of other materials.
Transmission or conveyor belts or belting, of
textile material, whether or not impregnated,
coated, covered or laminated with plastics, or
reinforced with metal or other material.
Textile products and articles, for technical
uses, specified in Note 7 to this Chapter.
Duty
Cess
PAL
SRL
Pref.
Gen.
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
1.5% 0.25%
kg
5911.10
5911.20
5911.31
5911.32
5911.40
---
5911.90
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
15%
kg
BACK
CHAPTER - 60
KNITTED OR CROCHETED FABRICS
Chapter Notes.
1.
(a)
(b)
(c)
2.
This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as
furnishing fabrics or f or similar purposes.
3.
Throughout the Nomenclature any reference to " knitted " goods includes a reference to stitchbonded goods in which the chain stitches are formed of textile yarn.
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
60.01
Duty
Cess
PAL
SRL
Pref.
Gen.
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
(In) Free
Free
Free
Free
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
----
6001.91
6001.92
6001.99
----
60.02
(In) Free
(In) Free
(In) Free
Free
Free
Free
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
6002.90
60.03
6003.10
6003.20
6003.30
(In) Free
(In) Free
(In) Free
Free
Free
Free
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
6003.40
6003.90
Of artificial fibres
Other
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
(In) Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
Free
Customs Duty
15%
1.5% 0.25%
kg
60.04
6004.90
60.05
6005.10
6005.21
HS
Hdg.
Other:
Of cotton
Of man-made fibres
Of other textile materials
--
HS
Code
6005.22
6005.23
6005.24
6005.31
6005.32
6005.33
6005.34
6005.41
6005.42
6005.43
6005.44
VAT Excise
Description
------------
Dyed
Of yarns of different colours
Printed
Of synthetic fibres:
Unbleached or bleached
Dyed
Of yarns of different colours
Printed
Of artificial fibres:
Unbleached or bleached
Dyed
Of yarns of different colours
Printed
Duty
Cess
PAL
SRL
Pref.
Gen.
(In) Free
(In) Free
(In) Free
Free
Free
Free
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
(In) Free
(In) Free
(In) Free
(In) Free
Free
Free
Free
Free
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
(In) Free
(In) Free
(In) Free
(In) Free
Free
Free
Free
Free
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
6005.90
Other
Other knitted or crocheted fabrics.
(In) Free
Free
15%
1.5% 0.25%
kg
6006.10
-------------
(In) Free
Free
15%
1.5% 0.25%
kg
(In) Free
(In) Free
(In) Free
(In) Free
Free
Free
Free
Free
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
(In) Free
(In) Free
(In) Free
(In) Free
Free
Free
Free
Free
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
Free
Free
Free
Free
Free
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
kg
60.06
6006.21
6006.22
6006.23
6006.24
6006.31
6006.32
6006.33
6006.34
6006.41
6006.42
6006.43
6006.44
6006.90
BACK
CHAPTER - 61
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED
Chapter Notes.
1.
2.
(a)
The term " suit " means a set of garments composed of two or three pieces made up,
in respect of their outer surface, in identical fabric and comprising :
-
one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of
four or more panels, designed to cover the upper part of the body, possibly with a
tailored waistcoat in addition whose front is made from the same fabric as the
outer surface of the other components of the set and whose back is made from
the same fabric as the lining of the suit coat or jacket; and
one garment designed to cover the lower part of the body and consisting of
trousers, breeches
or shorts (other than swimwear), a skirt or a divided skirt, having neither braces
nor bibs.
All of the components of a " suit " must be of the same fabric construction, colour
and composition; they must also be of the same style and of corresponding or
compatible size. However, these components may have piping (a strip of fabric sewn
into the seam) in a different fabric.
If several separate components to cover the lower part of the body are presented
together (for example, two pairs of trousers or trousers and shorts, or a skirt or
divided skirt and trousers), the constituent lower part shall be one pair of trousers or,
in the case of women's or girls' suits, the skirt or divided skirt, the other garments
being considered separately.
The term " suit " includes the following sets of garments, whether or not they fulfil
all the above conditions :
- morning dress, comprising a plain jacket (cutaway) with rounded tails hanging
well down at the
back and striped trousers;
- evening dress (tailcoat), generally made of black fabric, the jacket of which is
relatively short at the front, does not close and has narrow skirts cut in at the hips
and hanging down behind;
- dinner jacket suits, in which the jacket is similar in style to an ordinary jacket
(though perhaps revealing more of the shirt front), but has shiny silk or imitation silk
lapels.
(b)
The term " ensemble " means a set of garments (other than suits and articles of heading
61.07, 61.08 or 61.09), composed of several pieces made up in identical fabric, put up for
retail sale, and comprising :
- one garment designed to cover the upper part of the body, with the exception of
pullovers which may form a second upper garment in the sole context of twin sets, and
of waistcoats which may also form a second upper garment, and
-
one or two different garments, designed to cover the lower part of the body and
consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear),
a skirt or a divided skirt.
All of the components of an ensemble must be of the same fabric construction, style,
colour and composition; they also must be of corresponding or compatible size. The term
" ensemble " does not apply to track suits or ski suits, of heading 61.12.
4
Headings 61.05 and 61.06 do not cover garments with pockets below the waist, with a ribbed waistband or other means of
tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each
direction counted on an area measuring at least 10 cm x 10 cm. Heading 61.05 does not cover sleeveless garments.
5.
Heading 61.09 does not cover garments with a drawstring, ribbed waistband or other means of
tightening at the bottom of the garment.
For the purposes of heading 61.11 :
6.
(a)
The expression " babies' garments and clothing accessories " means articles for young
children of a body height not exceeding 86 cm; it also covers babies' napkins;
(b) Articles which are, prima facie, classifiable both in heading 61.11 and in other headings
of this Chapter are to be classified in heading 61.11.
7.
For the purposes of heading 61.12, " ski suits " means garments or sets of garments which, by their general appearance and
texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of :
(a)
a " ski overall ", that is, a one-piece garment designed to cover the upper and the lower
parts of the body; in addition to sleeves and a collar the ski overall may have pockets or
footstraps; or
(b)
a " ski ensemble ", that is, a set of garments composed of two or three pieces, put up for
retail sale and comprising :
-
one pair of trousers whether or not extending above waist-level, one pair of
breeches or one bib and brace overall.
The " ski ensemble " may also consist of an overall similar to the one mentioned in
paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.
All the components of a " ski ensemble " must be made up in a fabric of the same
texture, style and composition whether or not of the same colour; they also must be
of corresponding or compatible size.
8.
Garments which are, prima facie, classifiable both in heading 61.13 and in other headings of this Chapter, excluding heading
61.11, are to be classified in heading 61.13.
Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those
designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the
garment clearly indicates that it is designed for one or other of the sexes.
Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the
headings covering women's or girls' garments.
10.
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
61.01
Pref.
Duty
Gen.
Cess
PAL
SRL
SUR
Unit
of Rema
Qty. rks
6101.10
15%
15%
15% or
Rs.25/=
per Unit 1.5% 0.25%
6101.20
Of cotton
6101.30
Of man-made fibres
6101.90
61.02
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
15% or
Rs.25/=
per Unit
15% or
Rs.25/=
per Unit
15% or
Rs.25/=
per Unit
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
6102.20
Of cotton
6102.30
Of man-made fibres
6102.90
61.03
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
15% or
Rs.25/=
per Unit
15% or
Rs.25/=
per Unit
15% or
Rs.25/=
per Unit
15% or
Rs.25/=
per Unit
Suits:
6103.11
--
(In)9.75 %
15%
15%
6103.12
--
Of synthetic fibres
(In)9.75 %
15%
15%
6103.19
--
Ensembles:
6103.21
--
6103.22
--
Of cotton
6103.23
--
Of synthetic fibres
6103.29
--
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
15% or
Rs.25/=
per Unit
15% or
Rs.25/=
per Unit
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
1.5% 0.25%
15%
15% or
Rs.25/=
per Unit 1.5% 0.25%
(In)9.75 %
15%
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
Pref.
Gen.
Duty
Cess
PAL
SRL
SUR
Unit
of Rema
Qty. rks
6103.31
--
(In)9.75 %
15%
15%
1.5% 0.25%
6103.32
--
Of cotton
(In)9.75 %
15%
15%
1.5% 0.25%
6103.33
--
Of synthetic fibres
(In)9.75 %
15%
15%
1.5% 0.25%
6103.39
--
1.5% 0.25%
(In)9.75 %
15%
15%
15% or
Rs.25/=
per Unit
6103.41
--
6103.42
--
Of cotton
6103.43
--
Of synthetic fibres
6103.49
--
61.04
(In)9.75 %
15%
15%
1.5% 0.25%
u
u
(In)9.75 %
15%
15%
15% or
Rs.25/=
per Unit 1.5% 0.25%
(In)9.75 %
15%
15%
1.5% 0.25%
1.5% 0.25%
(In)9.75 %
15%
15%
15% or
Rs.25/=
per Unit
Suits:
6104.11
--
(In)9.75 %
15%
15%
1.5% 0.25%
6104.12
--
Of cotton
(In)9.75 %
15%
15%
1.5% 0.25%
6104.13
--
Of synthetic fibres
(In)9.75 %
15%
15%
1.5% 0.25%
6104.19
--
1.5% 0.25%
Ensembles:
6104.21
--
6104.22
15% or
Rs.25/=
per Unit
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
1.5% 0.25%
--
Of cotton
(In)9.75 %
15%
15%
1.5% 0.25%
6104.23
--
Of synthetic fibres
(In)9.75 %
15%
15%
1.5% 0.25%
6104.29
--
(In)9.75 %
15%
15%
1.5% 0.25%
6104.31
--
(In)9.75 %
15%
15%
1.5% 0.25%
6104.32
--
Of cotton
(In)9.75 %
15%
15%
1.5% 0.25%
6104.33
--
Of synthetic fibres
(In)9.75 %
15%
15%
1.5% 0.25%
6104.39
--
(In)9.75 %
15%
15%
1.5% 0.25%
Dresses:
6104.41
--
(In)9.75 %
15%
15%
1.5% 0.25%
6104.42
--
Of cotton
(In)9.75 %
15%
15%
1.5% 0.25%
6104.43
--
Of synthetic fibres
15% or
Rs.25/=
per Unit 1.5% 0.25%
6104.44
--
Of artificial fibres
6104.49
--
6104.51
--
6104.52
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
1.5% 0.25%
u
u
(In)9.75 %
15%
15%
15% or
Rs.25/=
per Unit 1.5% 0.25%
(In)9.75 %
15%
15%
1.5% 0.25%
--
Of cotton
(In)9.75 %
15%
15%
1.5% 0.25%
6104.53
--
Of synthetic fibres
(In)9.75 %
15%
15%
1.5% 0.25%
6104.59
--
15% or
Rs.25/=
per Unit 1.5% 0.25%
(In)9.75 %
15%
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
-
6104.61
--
6104.62
--
Of cotton
Pref.
Gen.
(In)9.75 %
15%
(In)9.75 %
15%
Duty
Cess
15%
15%
15% or
Rs.25/=
per Unit
PAL
SRL
SUR
Unit
of Rema
Qty. rks
1.5% 0.25%
1.5% 0.25%
6104.63
--
Of synthetic fibres
6104.69
--
(In)9.75 %
(In)9.75 %
61.05
15%
15%
15%
15% or
Rs.25/=
per Unit
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
Of cotton
6105.20
Of man-made fibres
6105.90
61.06
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
15% or
Rs.25/=
per Unit
15% or
Rs.25/=
per Unit
15% or
Rs.25/=
per Unit
1.5% 0.25%
Of cotton
6106.20
Of man-made fibres
6106.90
(In)9.75 %
15%
15%
15% or
Rs.25/=
per Unit 1.5% 0.25%
(In)9.75 %
15%
15%
1.5% 0.25%
15%
15% or
Rs.25/=
per Unit 1.5% 0.25%
15% or
Rs.15/=
per Unit
1.5% 0.25%
1.5% 0.25%
(In)9.75 %
61.07
15%
6107.11
--
Of cotton
6107.12
--
Of man-made fibres
6107.19
--
6107.21
--
Of cotton
(In)9.75 %
6107.22
--
Of man-made fibres
6107.29
--
Other:
6107.91
--
6107.92
--
6107.99
--
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
15%
15% or
Rs.15/=
per Unit
1.5% 0.25%
15%
15%
15% or
Rs.15/=
per Unit 1.5% 0.25%
(In)9.75 %
15%
15%
1.5% 0.25%
(In)9.75 %
15%
15%
1.5% 0.25%
Of cotton
(In)9.75 %
15%
15%
1.5% 0.25%
Of man-made fibres
(In)9.75 %
15%
15%
1.5% 0.25%
1.5% 0.25%
(In)9.75 %
(In)9.75 %
61.08
15%
15%
15% or
Rs.15/=
per Unit
15%
Customs Duty
HS
Hdg.
HS
Code
6108.11
VAT Excise
Description
-
--
Of man-made fibres
Pref.
Gen.
(In)9.75 %
15%
Duty
15%
Cess
PAL
SRL
1.5% 0.25%
SUR
Unit
of Rema
Qty. rks
6108.19
--
6108.21
--
Of cotton
6108.22
--
Of man-made fibres
6108.29
--
6108.31
--
Of cotton
(In)9.75 %
6108.32
--
Of man-made fibres
6108.39
--
Other:
6108.91
--
6108.92
--
6108.99
--
(In)9.75 %
15%
15% or
Rs.15/=
per Unit
1.5% 0.25%
1.5% 0.25%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
15%
15% or
Rs.15/=
per Unit
1.5% 0.25%
15%
15%
15% or
Rs.15/=
per Unit 1.5% 0.25%
(In)9.75 %
15%
15%
1.5% 0.25%
(In)9.75 %
15%
15%
1.5% 0.25%
Of cotton
(In)9.75 %
15%
15%
1.5% 0.25%
Of man-made fibres
(In)9.75 %
15%
15%
1.5% 0.25%
(In)9.75 %
15%
15%
1.5% 0.25%
(In)9.75 %
61.09
15%
15% or
Rs.15/=
per Unit 1.5% 0.25%
15%
Of cotton
6109.90
61.10
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
15% or
Rs.25/=
per Unit 1.5% 0.25%
15% or
Rs.25/=
per Unit 1.5% 0.25%
u
u
6110.11
--
Of wool
(In)9.75 %
15%
15%
15% or
Rs.25/=
per Unit 1.5% 0.25%
6110.12
--
(In)9.75 %
15%
15%
1.5% 0.25%
6110.19
--
Other
(In)9.75 %
15%
15%
1.5% 0.25%
6110.20
Of cotton
6110.30
Of man-made fibres
6110.90
61.11
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
15% or
Rs.25/=
per Unit 1.5% 0.25%
15% or
Rs.25/=
per Unit 1.5% 0.25%
15% or
Rs.25/=
per Unit 1.5% 0.25%
u
u
u
6111.20
Of cotton
6111.30
Of synthetic fibres
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
15% or
Rs.15/=
per Unit
1.5% 0.25%
kg
1.5% 0.25%
kg
1.5% 0.25%
kg
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
Pref.
Gen.
Duty
Cess
PAL
SRL
SUR
Unit
of Rema
Qty. rks
6111.90
61.12
61.13
15%
15%
15% or
Rs.15/=
per Unit
1.5% 0.25%
kg
Track suits:
6112.11
--
Of cotton
(In)9.75 %
15%
15%
1.5% 0.25%
6112.12
--
Of synthetic fibres
(In)9.75 %
15%
15%
1.5% 0.25%
6112.19
--
1.5% 0.25%
6112.20
Ski suits
6112.31
--
6112.39
15% or
Rs.25/=
per Unit
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
1.5% 0.25%
Of synthetic fibres
(In)9.75 %
15%
15%
1.5% 0.25%
--
(In)9.75 %
15%
15%
1.5% 0.25%
6112.41
--
Of synthetic fibres
(In)9.75 %
15%
15%
1.5% 0.25%
6112.49
--
(In)9.75 %
15%
15%
1.5% 0.25%
15% or
Rs.25/=
per Unit 1.5% 0.25%
kg
1.5% 0.25%
kg
1.5% 0.25%
kg
6113.00
61.14
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
6114.20
Of cotton
(In)9.75 %
15%
15%
6114.30
Of man-made fibres
(In)9.75 %
15%
15%
1.5% 0.25%
kg
6114.90
(In)9.75 %
15%
15%
1.5% 0.25%
kg
(In)9.75 %
15%
15%
1.5% 0.25%
kg
(In)9.75 %
15%
15%
1.5% 0.25%
kg
kg
61.15
15% or
Rs.25/=
per Unit
6115.11
--
6115.12
--
6115.19
--
6115.20
(In)9.75 %
15%
15%
15% or
Rs.15/=
per Unit 1.5% 0.25%
(In)9.75 %
15%
15%
1.5% 0.25%
kg
6115.91
--
(In)9.75 %
15%
15%
1.5% 0.25%
kg
6115.92
--
Of cotton
6115.93
--
Of synthetic fibres
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
15% or
Rs.15/=
per Unit 1.5% 0.25%
15% or
Rs.15/=
per Unit 1.5% 0.25%
kg
kg
Customs Duty
HS
Code
HS
Hdg.
6115.99
VAT Excise
Description
--
Pref.
Duty
Gen.
61.16
15%
PAL
SRL
SUR
Unit
of Rema
Qty. rks
15%
15% or
Rs.15/=
per Unit 1.5% 0.25%
kg
15% or
Rs.15/=
per Unit
1.5% 0.25%
kg
Cess
Other:
6116.91
--
6116.92
--
Of cotton
6116.93
--
Of synthetic fibres
6116.99
--
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
1.5% 0.25%
kg
15% or
Rs.15/=
per Unit 1.5% 0.25%
kg
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
61.17
15%
1.5% 0.25%
kg
15%
15% or
Rs.15/=
per Unit
1.5% 0.25%
kg
15% or
Rs.15/=
per Unit
1.5% 0.25%
kg
1.5% 0.25%
kg
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
6117.20
6117.80
6117.80.01 ----
Other accessories:
Knee and ankle guards
6117.80.09 ---6117.90
-
Other
Parts
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
(In)Free
(In)Free
15%
Free
Free
15%
15%
15%
15% or
Rs.15/=
per Unit
BACK
CHAPTER - 62
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED
Chapter Notes.
1.
This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles
(other than those of heading 62.12).
2.
(b) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).
3.
The term " suit " means a set of garments composed of two or three pieces made up, in
respect of their outer surface, in identical fabric and comprising :
- one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four
or more panels, designed to cover the upper part of the body, possibly with a tailored
waistcoat in addition whose front is made from the same fabric as the outer surface of
the other components of the set and whose back is made from the same fabric as the
lining of the suit coat or jacket; and
- one garment designed to cover the lower part of the body and consisting of trousers,
breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither
braces nor bibs.
All of the components of a " suit " must be of the same fabric construction, colour
and composition; they must also be of the same style and of corresponding or
compatible size. However, these components may have piping (a strip of fabric sewn
into the seam) in a different fabric.
If several separate components to cover the lower part of the body are presented
together (for example, two pairs of trousers or trousers and shorts, or a skirt or
divided skirt and trousers), the constituent lower part shall be one pair of trousers or,
in the case of women's or girls' suits, the skirt or divided skirt, the other garments
being considered separately.
The term " suit " includes the following sets of garments, whether or not they fulfil
all the above conditions :
(b)
The term " ensemble " means a set of garments (other than suits and articles of heading
62.07 or 62.08) composed of several pieces made up in identical fabric, put up for retail
sale, and comprising :
-
one garment designed to cover the upper part of the body, with the exception of
waistcoats which may also form a second upper garment, and
one or two different garments, designed to cover the lower part of the body and
consisting of trousers, bib and brace overalls, breeches, shorts (other than
swimwear), a skirt or a divided skirt.
All of the components of an ensemble must be of the same fabric construction, style,
colour and composition; they also must be of corresponding or compatible size. The term
" ensemble " does not apply to track suits or ski suits, of heading 62.11.
4.
The expression " babies' garments and clothing accessories " means articles for
young children of a body height not exceeding 86 cm; it also covers babies' napkins;
(b)
Articles which are, prima facie, classifiable both in heading 62.09 and in other headings
of this Chapter are to be classified in heading 62.09.
5.
Garments which are, prima facie, classifiable both in heading 62.10 and in other headings of this
Chapter, excluding heading 62.09, are to be classified in heading 62.10.
6.
For the purposes of heading 62.11, " ski suits " means garments or sets of garments which, by
their general appearance and texture, are identifiable as intended to be worn principally for
skiing (cross-country or alpine). They consist either of :
(a)
a " ski overall ", that is, a one-piece garment designed to cover the upper and the
lower parts of the body; in addition to sleeves and a collar the ski overall may have
pockets or footstraps; or
(b)
a " ski ensemble ", that is, a set of garments composed of two or three pieces, put up for
retail sale and comprising :
-
one pair of trousers whether or not extending above waist-level, one pair of
breeches or one bib and brace overall.
The " ski ensemble " may also consist of an overall similar to the one mentioned in paragraph (a)
above and a type of padded, sleeveless jacket worn over the overall.
All the components of a " ski ensemble " must be made up in a fabric of the same texture, style
and composition whether or not of the same colour; they also must be of corresponding or
compatible size.
7.
Scarves and articles of the scarf type, square or approximately square, of which no side exceeds
60 cm, are to be classified as handkerchiefs (heading 62.13).Handkerchiefs of which any side
exceeds 60 cm are to be classified in heading 62.14.
8.
Garments of this Chapter designed for left over right closure at the front shall be regarded as
men's or boys' garments, and those designed for right over left closure at the front as women's or
girls' garments. These provisions do not apply where the cut of the garment clearly indicates that
it is designed for one or other of the sexes.
Garments which cannot be identified as either men's or boys' garments or as women's or girls'
garments are to be classified in the headings covering women's or girls' garments.
10
HS
Hdg.
HS
Code
VAT Excise
Description
62.01
Pref.
Duty
Gen.
Cess
PAL
SRL
--
6201.12
6201.13
---
Of cotoon
Of man-made fibres
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
6201.19
--
(In)9.75 %
15%
15%
6201.91
--
Other:
Of wool or fine animal hair
(In)9.75 %
15%
15%
6201.92
6201.93
6201.99
----
Of cotoon
Of man-made fibres
Of other textile materials
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
62.02
15%
15%
15% or 1.5%
Rs.25/=
perUnit
1.5%
15% or 1.5%
Rs.25/=
perUnit
15% or 1.5%
Rs.25/=
perUnit
0.25%
15% or 1.5%
Rs.25/=
erUnit
1.5%
1.5%
15% or 1.5%
Rs.25/=
perUnit
0.25%
1.5%
1.5%
1.5%
15% or 1.5%
Rs.25/=
perUnit
0.25%
0.25%
0.25%
0.25%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
u
u
u
0.25%
u
0.25%
0.25%
0.25%
u
u
u
u
-----
6202.91
6202.92
6202.93
6202.99
-----
Other:
Of wool or fine animal hair
Of cotoon
Of man-made fibres
Of other textile materials
62.03
(In)9.75 %
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
u
u
u
u
u
u
u
u
6203.11
--
Suits:
Of wool or fine animal hair
6203.12
--
Of synthetic fibres
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
Customs Duty
15% or
Rs.25/=
perUnit 1.5% 0.25%
15% or
Rs.25/=
perUnit 1.5% 0.25%
u
u
HS
Hdg.
HS
Code
VAT Excise
Description
6203.19
--
6203.21
--
Ensembles:
Of wool or fine animal hair
6203.22
--
Of cotton
6203.23
6203.29
---
Of synthetic fibres
Of other textile materials
6203.31
--
6203.32
6203.33
---
Of cotton
Of synthetic fibres
6203.39
--
6203.41
--
6203.42
--
Of cotton
6203.43
--
Of synthetic fibres
6203.49
--
Pref.
(In)9.75 %
62.04
Duty
Gen.
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
Cess
PAL
SRL
15% or
Rs.25/=
erUnit 1.5% 0.25%
15% or
Rs.25/=
perUnit 1.5% 0.25%
15% or
Rs.25/=
perUnit 1.5% 0.25%
1.5% 0.25%
15% or
Rs.25/=
perUnit 1.5% 0.25%
15% or
Rs.25/=
perUnit 1.5%
1.5%
15% or
Rs.25/=
perUnit 1.5%
15% or
Rs.25/=
perUnit 1.5%
15% or
Rs.25/=
perUnit
15% or
Rs.25/=
perUnit
15% or
Rs.25/=
erUnit
15% or
Rs.25/=
perUnit
u
u
u
u
0.25%
0.25%
u
u
0.25%
0.25%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
1.5% 0.25%
15% or
Rs.25/=
perUnit 1.5% 0.25%
15% or
Rs.25/=
perUnit 1.5% 0.25%
15% or
Rs.25/=
perUnit 1.5% 0.25%
15%
15% or
Rs.25/=
perUnit 1.5% 0.25%
6204.11
6204.12
---
Suits:
Of wool or fine animal hair
Of cotton
6204.13
--
Of synthetic fibres
6204.19
--
6204.21
--
Ensembles:
Of wool or fine animal hair
(In)9.75 %
15%
Customs Duty
u
u
u
HS
Hdg.
HS
HS
Code
VAT Excise
Description
6204.22
--
Of cotton
6204.23
--
Of synthetic fibres
6204.29
--
6204.31
6204.32
---
6204.33
--
Of synthetic fibres
6204.39
--
6204.41
--
Dresses:
Of wool or fine animal hair
6204.42
--
Of cotton
6204.43
--
Of synthetic fibres
6204.44
--
Of artificial fibres
6204.49
--
6204.51
6204.52
---
6204.53
--
Of synthetic fibres
6204.59
--
6204.61
--
6204.62
--
Of cotton
6204.63
--
Of synthetic fibres
6204.69
--
HS
Pref.
Duty
Gen.
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
(In)9.75 %
15%
Cess
PAL
SRL
15% or
Rs.25/=
perUnit 1.5% 0.25%
15% or
Rs.25/=
perUnit 1.5% 0.25%
15% or
Rs.25/=
perUnit 1.5% 0.25%
u
u
u
u
15%
1.5% 0.25%
15% or
Rs.25/=
erUnit 1.5% 0.25%
15% or
Rs.25/=
perUnit 1.5% 0.25%
15% or
Rs.25/=
perUnit 1.5% 0.25%
15%
1.5% 0.25%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
15% or
Rs.25/=
perUnit 1.5% 0.25%
15% or
Rs.25/=
perUnit 1.5% 0.25%
15% or
Rs.25/=
perUnit 1.5% 0.25%
15% or
Rs.25/=
perUnit 1.5% 0.25%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 % 15%
Customs Duty
Pref.
Gen.
15%
1.5% 0.25%
15% or
Rs.25/=
perUnit 1.5% 0.25%
15% or
Rs.25/=
perUnit 1.5% 0.25%
15% or
Rs.25/=
perUnit 1.5% 0.25%
15% or
Rs.25/=
perUnit
15% or
Rs.25/=
perUnit
15% or
Rs.25/=
perUnit
15% or
Rs.25/=
perUnit
u
u
u
u
u
u
u
u
u
u
u
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
PAL
SRL
Hdg.
Code
Description
62.05
6205.20
Of cotton
6205.30
Of man-made fibres
6205.90
62.06
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
15% or
Rs.25/=
perUnit
15% or
Rs.25/=
erUnit
15% or
Rs.25/=
perUnit
15% or
Rs.25/=
perUnit
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
6206.20
6206.30
6206.40
Of man-made fibres
6206.90
62.07
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
15% or
Rs.25/=
perUnit 1.5%
1.5%
15% or
Rs.25/=
perUnit 1.5%
15% or
Rs.25/=
erUnit 1.5%
15% or
Rs.25/=
erUnit 1.5%
0.25%
0.25%
u
u
0.25%
0.25%
0.25%
6207.11
--
Of cotton
6207.19
--
6207.21
--
Of cotton
6207.22
--
Of man-made fibres
6207.29
--
Other:
6207.91
--
Of cotton
6207.92
--
Of man-made fibres
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
15% or
Rs.25/=
perUnit 1.5% 0.25%
15% or
Rs.25/=
erUnit 1.5% 0.25%
u
u
(In)9.75 %
15%
15%
15% or
Rs.25/=
perUnit 1.5% 0.25%
(In)9.75 %
15%
15%
1.5% 0.25%
15%
15% or
Rs.25/=
perUnit 1.5% 0.25%
(In)9.75 %
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
15% or
Rs.25/=
perUnit 1.5% 0.25%
15% or
Rs.25/=
perUnit 1.5% 0.25%
kg
kg
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
Pref.
Gen.
Duty
Cess
PAL
SRL
62.08
6208.11
--
Of man-made fibres
6208.19
--
6208.21
--
Of cotton
6208.22
--
Of man-made fibres
6208.29
--
Other:
6208.91
--
Of cotton
6208.92
--
Of man-made fibres
620.8.99
--
62.09
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
15% or
Rs.15/=
erUnit 1.5% 0.25%
15% or
Rs.15/=
perUnit 1.5% 0.25%
15% or
Rs.15/=
perUnit 1.5% 0.25%
15% or
Rs.15/=
perUnit 1.5% 0.25%
15% or
Rs.15/=
perUnit 1.5% 0.25%
15% or
Rs.15/=
perUnit 1.5% 0.25%
15% or
Rs.15/=
perUnit 1.5% 0.25%
15% or
Rs.15/=
perUnit 1.5% 0.25%
u
u
u
u
u
kg
kg
kg
6209.20
Of cotton
6209.30
Of synthetic fibres
6209.90
62.10
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
Other garments, of the type described in subheadings
6201.11 to 6201.19
(In)9.75 %
Other garments, of the type described in subheadings
6202.11 to 6202.19
(In)9.75 %
Other men's or boys' garments
15%
(In)9.75 %
15% or
Rs.15/=
perUnit
15% or
Rs.15/=
perUnit
15% or
Rs.15/=
perUnit
15% or
Rs.15/=
perUnit
1.5% 0.25%
kg
1.5% 0.25%
kg
1.5% 0.25%
kg
1.5% 0.25%
kg
15%
1.5% 0.25%
kg
15%
15%
1.5% 0.25%
15%
15%
15%
15%
1.5% 0.25%
15% or
Rs25/=
perUnit 1.5% 0.25%
6210.20
6210.30
6210.40
Customs Duty
kg
HS
Hdg.
HS
Code
6210.50
VAT Excise
Description
-
Pref.
Duty
Gen.
62.11
15%
15%
Cess
PAL
SRL
15% or
Rs25/=
perUnit 1.5% 0.25%
kg
6211.11
--
Swimwear:
Men's or boys'
6211.12
--
Women's or girls'
6211.20
6211.31
6211.32
---
Ski suits
Other garments, men's or boys':
Of wool or fine animal hair
Of cotton
6211.33
6211.39
---
Of man-made fibres
Of other textile materials
6211.41
-6211.42
-6211.42.01 ----
(In)9.75 %
15%
15%
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
6211.43
-- Of man-made fibres:
6211.43.01 ---- Sarees
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
15%
15%
(In)9.75 %
15%
15%
62.12
15% or
Rs25/=
perUnit 1.5% 0.25%
15% or
Rs25/=
erUnit 1.5% 0.25%
1.5% 0.25%
1.5%
15% or
Rs25/=
perUnit 1.5%
1.5%
15% or
Rs25/=
erUnit 1.5%
u
u
u
0.25%
kg
0.25%
0.25%
kg
kg
0.25%
kg
1.5% 0.25%
kg
15% or
Rs25/=
perUnit 1.5% 0.25%
15% or
Rs25/=
perUnit 1.5% 0.25%
15% or
Rs25/=
perUnit 1.5% 0.25%
15% or
Rs25/=
perUnit 1.5% 0.25%
15% or
Rs25/=
perUnit 1.5% 0.25%
15% or
Rs25/=
perUnit 1.5% 0.25%
kg
kg
kg
kg
kg
kg
Brassieres
6212.20
6212.30
Corselettes
(In)9.75 %
15%
15%
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
Customs Duty
15% or
Rs15/=
erUnit 1.5% 0.25%
15% or
Rs15/=
perUnit 1.5% 0.25%
1.5% 0.25%
kg
kg
kg
HS
Hdg.
HS
Code
6212.90
VAT Excise
Description
-
62.13
Pref.
Duty
Gen.
Other
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
Cess
PAL
SRL
15% or
Rs15/=
perUnit 1.5% 0.25%
kg
Handkerchiefs.
6213.10
6213.20
6213.90
62.14
1.5% 0.25%
15% or
Rs05/=
perUnit 1.5% 0.25%
15% or
Rs05/=
perUnit 1.5% 0.25%
kg
1.5% 0.25%
15% or
Rs15/=
erUnit 1.5% 0.25%
15% or
Rs15/=
perUnit 1.5% 0.25%
1.5% 0.25%
15% or
Rs15/=
erUnit 1.5% 0.25%
kg
15%
1.5% 0.25%
15% or
Rs15/=
perUnit 1.5% 0.25%
kg
kg
kg
6214.30
Of synthetic fibres
6214.40
6214.90
Of artificial fibres
Of other textile materials
62.15
u
u
u
u
6215.90
62.16 6216.00
62.17
Accessories
Parts
kg
(In)9.75 %
15%
15%
15% or
Rs15/=
perUnit 1.5% 0.25%
(In)9.75 %
15%
15%
1.5% 0.25%
kg
(In)Free
(In)Free
Free
Free
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
BACK
CHAPTER - 63
Chapter Notes.
1
2
3.
(a)
(b)
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
Pref.
Duty
Gen.
Cess
PAL
SRL
63.01
6301.30
6301.40
Electric blankets
(In)9.75 %
Blankets (other than electric blankets) and travelling
rugs, of wool or of fine animal hair
(In)9.75 %
Blankets (other than electric blankets) and travelling
rugs, of cotton
(In)9.75 %
Blankets (other than electric blankets) and travelling
rugs, of synthetic fibres
(In)9.75 %
15%
15%
15%
15%
15%
15%
15%
15%
1.5% 0.25%
15% or
Rs25/=
Per Unit 1.5% 0.25%
1.5% 0.25%
15% or
Rs25/=
Per Unit 1.5% 0.25%
u
kg
kg
kg
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
Pref.
Gen.
Duty
Cess
PAL
SRL
6301.90
63.02
kg
15%
15% or
Rs25/=
Per Unit 1.5% 0.25%
kg
15%
15%
15% or
Rs25/=
Per Unit 1.5% 0.25%
kg
15%
15%
15%
15%
15%
6302.21
--
(B) 12.6%
(In) 9.75%
(B) 12.6%
(In) 9.75%
6302.22
--
Of man-made fibres
6302.29
--
6302.31
6302.32
---
1.5% 0.25%
15% or
Rs25/=
Per Unit 1.5% 0.25%
15%
15%
(B) 12.6%
(In) 9.75%
15%
15%
15%
15%
15% or
Rs25/=
Per Unit
15% or
Rs25/=
Per Unit
15% or
Rs25/=
Per Unit
15% or
Rs25/=
Per Unit
Of man-made fibres
6302.39
--
6302.40
6302.51
--
6302.52
6302.53
6302.59
6302.60
----
Of flax
Of man-made fibres
Of other textile material
Toilet linen and kitchen linen, of terry towelling or
similar terry fabrics, of cotton
6302.91
--
Other:
Of cotton
6302.92
6302.93
---
Of flax
Of man-made fibres
6302.99
--
63.03
15%
(B) 12.6%
(In) 9.75%
(In)9.75 %
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
(In)9.75 %
15%
15%
(In)9.75 %
15%
15%
(In)9.75 % 15%
Customs Duty
15%
kg
kg
1.5% 0.25%
kg
1.5% 0.25%
kg
1.5% 0.25%
kg
1.5% 0.25%
kg
15% or
Rs25/=
Per Unit 1.5%
1.5%
1.5%
1.5%
15% or
Rs25/=
Per Unit 1.5%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
0.25%
kg
0.25%
0.25%
kg
kg
0.25%
kg
0.25%
kg
1.5% 0.25%
kg
15% or
Rs25/=
Per Unit 1.5%
1.5%
15% or
Rs25/=
Per Unit 1.5%
15% or
Rs25/=
Per Unit 1.5%
6303.11
HS
Hdg.
15%
15% or
Rs25/=
Per Unit 1.5% 0.25% 10%
HS
Code
--
Knitted or crocheted:
Of cotton
VAT Excise
Description
Pref.
Gen.
Duty
Cess
PAL
SRL
6303.12
6303.19
6303.91
6303.92
6303.99
------
63.04
Of synthetic fibrres
Of other textile material
Other:
Of cotton
Of synthetic fibrres
Of other textile material
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
* 12.6%
(In) 9.75%
15%
15%
kg
* 12.6%
(In) 9.75%
15%
15%
1.5% 0.25%
15% or
Rs15/=
Per Unit 1.5% 0.25%
6304.11
--
Bedspreads:
Knitted or crocheted
6304.19
--
Other
6304.91
--
Other:
Knitted or crocheted
* 12.6%
(In) 9.75%
6304.92
--
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
1.5% 0.25%
kg
15%
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In)9.75 %
15%
15%
15%
1.5% 0.25%
kg
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
(In)9.75 % 15%
Customs Duty
15%
15%
1.5% 0.25%
kg
Cess
PAL
6304.93
--
6304.99
--
* 12.6%
(In) 9.75%
* 12.6%
(In) 9.75%
* 12.6%
(In) 9.75%
63.05
1.5% 0.25%
15% or
Rs15/=
Per Unit 1.5% 0.25%
kg
kg
kg
kg
6305.10.01 ----
6305.10.09 ----
Other
6305.20
Of cotton
Of man-made textile materials:
Flexible intermediate bulk containers
Other, of polyethylene or polypropylene strip or the
like
Other
Of other textile materials
6305.32
6305.33
---
6305.39
6305.90
--
63.06
(In) 9.75%
*7.5%
(SL)12%
(In) 9.75%
(SL)12%
(In)9.75 %
6306.11
6306.12
6306.19
6306.21
HS
Hdg.
15% or
Rs15/=
Per Unit 1.5% 0.25%
15% or
Rs15/=
Per Unit 1.5% 0.25%
kg
HS
Code
-----
VAT Excise
Description
Pref.
Gen.
Duty
SRL
6306.22
6306.29
6306.31
6306.39
6306.41
6306.49
6306.91
6306.99
---------
63.07
Of synthetic fibres
Of other textile materials
Sails:
Of synthetic fibres
Of other textile materials
Pneumatic mattresses:
Of cotton
Of other textile materials
Other:
Of cotton
Of other textile materials
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
kg
kg
kg
15%
15%
15%
1.5% 0.25%
kg
(In)9.75 %
(In)18.2%
15%
28%
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
kg
kg
15%
6307.20
6307.90
63.08 6308.00
Blankets
Other
Used or new rags, scrap twine, cordage, rope and
cables and worn out articles of twine, cordage,
rope or cables, of textile materials.
6310.10
6310.10.01
6310.10.09
6310.90
6310.90.01
6310.90.09
-------------
Sorted :
Used
Other
Other :
Used
Other
15%
15%
SECTION - XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS,
SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND
ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS;
BACK
CHAPTER - 64
FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES
Chapter Notes.
1. This Chapter does not cover :
(a)
Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of
plastics) without applied soles. These products are classified according to their
constituent material;
Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or
applied to the upper (Section XI);
Worn footwear of heading 63.09;
Articles of asbestos (heading 68.12);
Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 90.21);
(b)
(c)
(d)
(e)
or
(f)
Toy footwear or skating boots with ice or roller skates attached; shin-guards or similar
protective sportswear (Chapter 95).
2.
For the purposes of heading 64.06, the term " parts " does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid,
laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading
96.06.
3.
(b)
4.
the terms " rubber " and " plastics " include woven fabrics or other textile products with
an external layer of rubber or plastics being visible to the naked eye; for the purpose of
this provision, no account should be taken of any resulting change of colour; and
the term " leather " refers to the goods of headings 41.07 and 41.12 to 41.14.
(b)
The material of the upper shall be taken to be the constituent material having the
greatest external surface area, no account being taken of accessories or reinforcements
such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar
attachments;
The constituent material of the outer sole shall be taken to be the material having the
greatest surface area in contact with the ground, no account being taken of accessories or
reinforcements such as spikes, bars, nails, protectors or similar attachments.
Subheading Note.
1
For the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression " sports footwear " applies
only to :
(a)
Footwear which is designed for a sporting activity and has, or has provision for
the attachment of, spikes, sprigs, stops, clips, bars or the like;
(b) Skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling
boots, boxing boots and cycling shoes.
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
64.01
64.03
Duty
Gen.
Cess
PAL
SRL
6401.91
--
Other footwear:
Covering the knee
6401.92
--
6401.99
--
Other
64.02
HS
Hdg.
Pref
28% or
Rs.100/per pair
28% or
Rs.100/per pair
28% or
Rs.100/per pair
28% or
Rs.100/per pair
20% or
Rs.100/per pair 1.5% 0.25% 10%
15%
20% or
Rs.100/per pair 1.5% 0.25% 10%
20% or
Rs.100/per pair 1.5% 0.25% 10%
20% or
Rs.100/per pair 1.5% 0.25% 10%
15%
15%
15%
2u
2u
2u
2u
6402.12
--
Sports footwear:
Ski-boots, and cross-country ski footwear and
snowboard boots
6402.19
--
Other
6402.20
6402.30
6402.91
--
Other footwear:
Covering the ankle
6402.99
--
Other
HS
Code
28%or
Rs.100/per pair
15%
28%or
Rs.100/per pair
28%or
Rs.100/per pair
28%or
Rs.100/per pair
28%or
Rs.100/per pair
Customs Duty
20% or
Rs.100/per pair
20% or
Rs.100/per pair
20% or
Rs.100/per pair
20% or
Rs.100/per pair
15%
15%
15%
15%
Pref
Gen.
2u
2u
2u
2u
20% or
Rs.100/per pair 1.5% 0.25% 10%
20% or
Rs.100/per pair 1.5% 0.25% 10%
15%
15%
VAT Excise
Description
Duty
Cess
PAL
SRL
2u
2u
6403.12
--
Sports footwear:
Ski-boots, cross-country ski footwear and snowboard
boots
6403.19
--
Other
6403.20
6403.30
6403.40
6403.51
--
6403.59
--
Other
6403.91
--
Other footwear:
Covering the ankle
6403.99
--
Other
64.04
28% or
Rs.100/per pair
15%
28% or
Rs.100/per pair
28% or
Rs.100/per pair
28% or
Rs.100/per pair
28% or
Rs.100/per pair
28% or
Rs.100/per pair
28% or
Rs.100/per pair
28% or
Rs.100/per pair
20% or
Rs.100/per pair
20% or
Rs.100/per pair
20% or
Rs.100/per pair
20% or
Rs.100/per pair
20% or
Rs.100/per pair
15%
15%
15%
15%
15%
2u
2u
2u
2u
2u
20% or
Rs.100/per pair 1.5% 0.25% 10%
20% or
Rs.100/per pair 1.5% 0.25% 10%
15%
15%
20% or
Rs.100/per pair 1.5% 0.25% 10%
20% or
Rs.100/per pair 1.5% 0.25% 10%
15%
15%
2u
2u
2u
2u
6404.11
--
6404.19
--
Other
6404.20
64.05
15%
15%
28%
15%
28%
15%
20% or
Rs.100/per pair 1.5% 0.25% 10%
20% or
Rs.100/per pair 1.5% 0.25% 10%
20% or
Rs.100/per pair 1.5% 0.25% 10%
2u
2u
2u
Other footwear.
6405.10
6405.20
6405.90
Other
28% or
Rs.100/per pair
28% or
Rs.100/per pair
28% or
Rs.100/per pair
20% or
Rs.100/per pair 1.5% 0.25% 10%
20% or
Rs.100/per pair 1.5% 0.25% 10%
20% or
Rs.100/per pair 1.5% 0.25% 10%
15%
15%
15%
2u
2u
2u
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
Pref
Gen.
Duty
Cess
PAL
SRL
64.06
---
28%
15%
15%
15%
kg
kg
15%
15%
15%
15%
kg
kg
BACK
CHAPTER - 65
HEADGEAR AND PARTS THEREOF
Chapter Notes.
1.
Heading 65.02 does not cover hat-shapes made by sewing other than those obtained simply by sewing strips in
spiral
Customs Duty
HS
Hdg.
65.01
65.02
65.03
65.04
HS
Hdg.
HS
Code
6501.00
6502.00
6503.00
6504.00
HS
Code
VAT Excise
Description
Pref.
Duty
Gen.
Cess
PAL
SRL
28%
15%
kg
28%
15%
kg
28%
15%
kg
15%
kg
VAT Excise
Description
Pref.
Gen.
Duty
Cess
PAL
SRL
65.05
65.06
(In)18.2%
(In)18.2%
28%
28%
15%
15%
kg
kg
(In) 3.9%
06%
15%
(In)18.2%
(In)18.2%
(In)18.2%
28%
28%
28%
15%
15%
15%
kg
kg
kg
(In)18.2%
(In)18.2%
28%
28%
15%
15%
kg
kg
28%
15%
kg
65.07
Hair-nets
Other
----------------
6507.00
Safety headgear
Other:
Of rubber or of plastics:
Bathing caps
Other
Of furskin
Of other materials:
Bathing caps
Other
BACK
CHAPTER - 66
UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS,
SEAT-STICKS, WHIPS, RIDING-CROPS, AND PARTS THEREOF
Chapter Notes.
1.
2.
(b)
(c)
Heading 66.03 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the
like, of any material. Such goods presented with, but not fitted to, articles of heading 66.01 or 66.02 are to be classified
separately and are not to be treated as forming part of those articles.
Customs Duty
HS
Code
HS
Hdg.
VAT
Description
66.01
Pref.
Gen.
Cess
PAL
SRL
6601.91
--
Other:
Having a telescopic shaft
6601.99
--
Other
28%
66.02
Excise
Duty
6602.00
15%
20% or
Rs.25/=
per Unit 1.5% 0.25% 10%
28%
15%
28%
15%
20% or
Rs.25/=
per Unit 1.5% 0.25% 10%
20% or
Rs.25/=
per Unit 1.5% 0.25% 10%
2.5%
28%
Ex
15%
u
u
15%
kg
15%
kg
15%
kg
u
u
6602.00.01
6602.00.09
-------
66.03
(In)1.63%
(In)18.2%
6603.20
6603.90
(SL) 13.5%
(In) 9.75% 15%
(SL) 13.5%
(In) 9.75% 15%
(SL) 13.5%
(In) 9.75% 15%
BACK
CHAPTER - 67
PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF
DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
Chapter Notes.
1
2.-
(a)
Articles in which feathers or down constitute only filling or padding (for example,
bedding of heading 94.04);
(b)
Articles of apparel or clothing accessories in which feathers or down constitute no
more than mere trimming
or padding; or
(c)
3.-
(b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials,
obtained in one piece by moulding, forging, carving, stamping or other process, or
consisting of parts assembled otherwise than by binding, glueing, fitting into one another
or similar methods.
Customs Duty
HS
Hdg.
67.01
HS
Code
VAT
Description
6701.00
67.02
Gen.
Excise
Duty
Cess
PAL
SRL
SUR
Unit of Remar
Qty.
ks
28%
15%
20%
kg
(In)18.2%
(In)18.2%
28%
28%
15%
15%
20%
20%
kg
kg
28%
15%
kg
28%
28%
28%
28%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
kg
kg
kg
kg
67.03
Pref.
6703.00
67.04
Of plastics
Of other materials
6704.11
6704.19
6704.20
6704.90
---
(In)18.2%
(In)18.2%
(In)18.2%
(In)18.2%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
SECTION - XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR
MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
BACK
Chapter - 68
Articles of stone, plaster, cement, asbestos, mica or similar materials
Chapter Notes.
1
2.
In heading 68.02 the expression " worked monumental or building stone " applies not only to the
varieties of stone referred to in heading 25.15 or 25.16 but also to all other natural stone (for
example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to
slate.
Customs Duty
HS
Hdg.
68.01
HS
Code
VAT Excise
Description
6801.00
Pref.
68.02
Duty
Gen
28%
15%
28%
15%
(+)23.35%
(+)23.35%
(+)23.35%
28%
28%
28%
28%
(+)23.35%
(+)23.35%
(+)23.35%
Cess
PAL
SRL
SUR
Unit
of Rema
Qty. rks
kg
20%
kg
15%
15%
15%
15%
20%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
kg
kg
kg
kg
28%
28%
28%
15%
15%
15%
20%
20%
kg
kg
kg
15%
28%
15%
15%
20%
kg
kg
28%
15%
20%
kg
(In)9.75 %
15%
15%
kg
(In)9.75 %
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
kg
kg
kg
kg
28%
Customs Duty
15%
kg
6802.21.
6802.22
6802.23
6802.29
6802.91
6802.92
6802.93
6802.99
6802.99.01
6802.99.09
68.03
6803.00
68.04
6804.21
6804.22
6804.23
6804.30
----
68.05
0.25%
0.25%
0.25%
0.25%
HS
Hdg.
20%
20%
0.25%
0.25%
0.25%
0.25%
HS
Code
VAT Excise
Description
Pref.
Gen
Duty
Cess
PAL
SRL
SUR
Unit
of Rema
Qty. rks
6805.20
6805.30
68.06
28%
28%
15%
15%
kg
kg
(In)9.75 %
15%
15%
kg
(In)9.75 %
Exfoliated vermiculite, expanded clays, foamed slag
and similar expanded mineral materials (including
inter mixtures thereof)
(In)9.75 %
Other
(In)9.75 %
15%
15%
kg
15%
15%
15%
15%
kg
kg
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
kg
kg
15%
15%
kg
(In)18.2%
(In)18.2%
28%
28%
15%
15%
20%
20%
kg
kg
(In)18.2%
(In)18.2%
(In)18.2%
28%
28%
28%
15%
15%
15%
20%
20%
20%
kg
kg
kg
Cess
PAL
6806.10.01
6806.10.09
---- Other
6806.20
6806.90
68.07
68.08
6808.00
68.09
In rolls
Other
--
68.10
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
Pref.
Gen
Duty
SRL
SUR
Unit
of Rema
Qty. rks
6810.11
6810.11.01
6810.11.09
6810.19
6810.91
6810.99
6810.99.01
6810.99.09
68.11
(In)18.2%
(In)18.2%
(In)18.2%
28%
28%
28%
15%
15%
15%
20%
kg
kg
kg
(In)18.2%
28%
15%
20%
kg
(In)18.2%
(In)18.2%
28%
28%
15%
15%
20%
kg
kg
(In)18.2%
28%
28%
28%
15%
15%
15%
kg
kg
kg
(In)9.75 %
(In)18.2%
15%
28%
15%
15%
kg
kg
(In)9.75 %
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
kg
kg
kg
kg
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
kg
kg
(In)18.2%
(In)18.2%
28%
28%
15%
15%
kg
kg
-------
68.12
Corrugated sheets
Other sheets, panels, tiles and similar articles
Tubes, pipes and tube or pipe fittings
Other articles:
Packing washers and joints
Other
20%
20%
6812.60
6812.70
6812.90
68.13
0.25%
0.25%
0.25%
0.25%
68.14
6814.10
6814.90
Customs Duty
68.15
HS
Hdg.
HS
Code
VAT Excise
Description
Articles of stone or of other mineral substances
Pref.
Gen
Duty
Cess
PAL
SRL
SUR
Unit
of Rema
Qty. rks
---
(In)18.2%
(In)18.2%
28%
28%
15%
15%
kg
kg
(In)18.2%
(In)18.2%
28%
28%
15%
15%
kg
kg
BACK
CHAPTER - 69
CERAMIC PRODUCTS
Chapter Notes.
1.
2.
This Chapter applies only to ceramic products which have been fired after shaping. Headings
69.04 to 69.14 apply only to such products other than those classifiable in headings 69.01 to
69.03.
This Chapter does not cover :
(a) Products of heading 28.44;
(b) Articles of heading 68.04;
(c) Articles of Chapter 71 (for example, imitation jewellery);
(d) Cermets of heading 81.13;
(e) Articles of Chapter 82;
(f) Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;
(g) Artificial teeth (heading 90.21);
(h) Articles of Chapter 91 (for example, clocks and clock cases);
(ij) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated
buildings);
(k) Articles of Chapter 95 (for example, toys, games and sports requisites);
(l) Articles of heading 96.06 (for example, buttons) or of heading 96.14 (for example,
smoking pipes); or
HS
Hdg.
Customs Duty
Pref.
Pref.
HS
Code
PAL
15%
28%
15%
15%
kg
kg
15%
28%
15%
15%
kg
kg
28%
28%
15%
15%
kg
kg
(In)18.2%
* 11.25%
(In) 9.75%
28%
15%
kg
15%
15%
kg
(In)18.2%
* 11.25%
(In) 9.75%
28%
15%
kg
15%
15%
kg
(In)18.2%
* 11.25%
(In) 9.75%
28%
15%
kg
15%
15%
kg
Description
SRL
Duty
6901.00
6901.00.01
6901.00.09
69.02
(In)9.75 %
(In)18.2%
20%
69.03
6903.10.01
6903.10.09
6903.20
6903.20.01
6903.20.09
6903.90
6903.90.01
6903.90.09
Other:
---- Crucibles
---- Other
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
II - OTHER CERAMIC PRODUCTS
Pref.
Pref.
Duty
Cess
PAL
SRL
69.04
69.05
6906.00
69.07
15%
15%
1000
u
kg
Roofing tiles
Other
(In)18.2%
(In)18.2%
28%
28%
15%
15%
20%
20%
kg
kg
(In)18.2%
28%
15%
20%
kg
20%
m2
20%
m2
20%
m2
20%
m2
20%
m2
20%
m2
m2
m2
6907.10.01
6907.10.09
6907.90
6907.90.01
6907.90.09
28% or
Rs.100/=
per sq.m 15%
28% or
Rs.100/=
per sq.m 15%
28% or
Rs.100/=
per sq.m 15%
28% or
Rs.100/=
per sq.m 15%
---- Other
69.08
6908.10.01
6908.10.09
6908.90
6908.90.01
6908.90.09
HS
Hdg.
Other
28%
28%
69.06
Building bricks
HS
Code
Description
28% or
Rs.100/=
per sq.m 15%
28% or
Rs.100/=
per sq.m 15%
28% or
Rs.100/=
per sq.m 15%
20%
28% or
Rs.100/=
per sq.m 15%
20%
Customs Duty
VAT Excise
Duty Cess
Pref.
Pref.
PAL
SRL
69.09
69.10
28%
15%
kg
(In)18.2%
28%
15%
kg
(In)9.75 %
(In)18.2%
(In)18.2%
15%
28%
28%
15%
15%
15%
kg
kg
kg
* 24%
28%
28%
15%
15%
20%
20%
u
u
* 24%
28%
28%
15%
15%
20%
20%
u
u
28%
28%
15%
15%
20%
20%
kg
kg
28%
28%
15%
15%
20%
20%
kg
kg
28%
15%
20%
kg
28%
28%
15%
15%
20%
20%
kg
kg
28%
28%
15%
15%
kg
kg
28%
28%
15%
15%
kg
kg
-------------
69.11
Of porcelain or china:
Squatting pans
Other
Other:
Squatting pans
Other
Tableware, kitchenware, other household articles
and toilet articles, of porcelain or china.
6911.10
6911.90
69.12
(In)18.2%
6912.00
6912.00.01
6912.00.09
---- Tableware
---- Other
69.13
-------
69.14
Of porcelain or china
Other:
Ornaments
Other:
Other ceramic articles.
6914.10
6914.10.01
6914.10.09
6914.90
6914.90.01
6914.90.09
-------------
Of porcelain or china:
Handicraft
Other
Other:
Handicraft
Other
20%
BACK
CHAPTER - 70
GLASS AND GLASSWARE
Chapter Notes.
1.
2.
Goods of heading 32.07 (for example, vitrifiable enamels and glazes, glass frit,
other glass in the form of powder, granules or flakes);
Articles of Chapter 71 (for example, imitation jewellery);
Optical fibre cables of heading 85.44, electrical insulators (heading 85.46) or
fittings of insulating material of heading 85.47;
Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes,
thermometers, barometers, hydrometers or other articles of Chapter 90;
Lamps or lighting fittings, illuminated signs, illuminated name-plates or the like,
having a permanently fixed light source, or parts thereof of heading 94.05;
Toys, games, sports requisites, Christmas tree ornaments or other articles of
Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of
Chapter 95); or
Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter
96.
glass is not regarded as " worked " by reason of any process it has undergone before
annealing;
cutting to shape does not affect the classification of glass in sheets;
the expression " absorbent, reflecting or non-reflecting layer " means a
microscopically thin coating of metal or of a chemical compound (for example, metal
oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of
the glass while still allowing it to retain a degree of transparency or translucency; or
which prevents light from being reflected on the surface of the glass.
3.
The products referred to in heading 70.06 remain classified in that heading whether or not they have the character of articles.
4.
For the purposes of heading 70.19, the expression " glass wool " means :
(a)
(b)
Mineral wools with a silica (SiO2) content not less than 60 % by weight;
Mineral wools with a silica (SiO2) content less than 60 % but with an alkaline
oxide (K2O or Na2O) content exceeding 5 % by weight or a boric oxide (B2O3) content
exceeding 2 % by weight.
Mineral wools which do not comply with the above specifications fall in heading 68.06.
5.
Throughout the Nomenclature, the expression " glass " includes fused quartz and other fused
silica.
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
70.01
Duty
Cess
PAL
SRL
Pref.
Gen.
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
(In)9.75 %
(In)1.63%
15%
2.5%
15%
15%
kg
kg
(In)9.75 %
15%
15%
kg
(In)9.75 %
(In)1.63%
15%
2.5%
15%
15%
kg
kg
(In)9.75 %
15%
15%
m2
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
m2
m2
m2
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
m2
m2
(In)9.75 %
15%
15%
m2
7001.00.01
----
7001.00.09 ---70.02
7002.10
7002.20
7002.31
7002.32
---
7002.39
--
70.03
Balls
Rods
Tubes:
Of fused quartz or other fused silica
Of other glass having a linear coeffcient of expansion
not exceeding 5x10-6 per Kelvin within a temperature
range of 0 0C to 300 0C
Other
Cast glass and rolled glass, in sheets or profiles,
whether or not having an absorbent, reflecting or
non-reflecting layer, but not otherwise worked.
7003.12
7003.19
7003.20
7003.30
--
--
70.04
Non-wired sheets:
Coloured throughout the mass (body tinted),
opacified, flashed or having an absorbent, reflecting
or non-reflecting layer
Other
Wired sheets
Profiled
Drawn glass and blown glass, in sheets, whether or
not having an absorbent, reflecting or nonreflecting layer, but not otherwise worked.
7004.20
7004.90
70.05
7005.10
7005.21
--
7005.29
7005.30
--
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
m2
m2
m2
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
70.06 7006.00
Pref.
Glass of heading 70.03, 70.04 or 70.05, bent, edgeworked, engraved, drilled, enamelled or otherwise
worked, but not framed or fitted with other
materials.
(In)9.75 %
70.07
Duty
Gen.
Cess
PAL
SRL
15%
15%
kg
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
kg
m2
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
kg
m2
(In)9.75 %
15%
15%
kg
15%
15%
kg
7007.11
7007.19
--
7007.21
---
7007.29
--
70.08 7008.00
70.09
--
7009.92
--
Framed
70.10
28%
15%
28%
15%
10% or
Rs.10/=
per Kg 1.5% 0.25% 10%
10% or
Rs.10/=
per Kg 1.5% 0.25% 10%
15%
15%
15%
15%
15%
15%
kg
kg
kg
06%
15%
15%
15%
15%
15%
kg
kg
kg
kg
kg
70.11
Ampoules
Stoppers, lids and other closures
Other
Glass envelopes (including bulbs and tubes), open,
and glass parts thereof, without fittings, for
electric lamps, cathode-ray tubes or the like.
7011.10
7011.20
7011.90
(In) 3.9%
(In)9.75 %
(In)9.75 %
70.12 7012.00
70.13
(In)9.75 %
15%
15%
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
7013.10
Of glass-ceramics
7013.21
--
Pref.
(In)18.2%
(In)18.2%
7013.29
--
Other
(In)18.2%
7013.31
--
7013.32
--
7013.39
--
7013.91
--
Other glassware:
Of lead crystal
7013.99
-7013.99.01 ---7013.99.09 ----
70.14 7014.00
Other:
Infants' feeding bottles
Other
Duty
Gen.
28%
28%
28%
Cess
PAL
SRL
15%
10% or
Rs.10/=
per Kg 1.5% 0.25% 10%
kg
15%
10% or
Rs.10/=
per Kg 1.5% 0.25% 10%
kg
15%
10% or
Rs.10/=
per Kg 1.5% 0.25% 10%
kg
(In)18.2%
28%
15%
(In)18.2%
28%
15%
(In)18.2%
28%
15%
10% or
Rs.10/=
per Kg 1.5% 0.25% 10%
10% or
Rs.10/=
per Kg 1.5% 0.25% 10%
10% or
Rs.10/=
per Kg 1.5% 0.25% 10%
10% or
Rs.10/=
per Kg 1.5% 0.25% 10%
(In)18.2%
28%
15%
(In) 3.9%
06%
15%
(In)18.2%
28%
(In)1.63%
(In)9.75 %
kg
kg
kg
kg
kg
15%
2.5%
15%
15%
15%
kg
kg
15%
15%
15%
15%
kg
kg
kg
Optical elements
Other
Clock or watch glasses and similar glasses, glasses
for non-corrective or corrective spectacles, curved,
bent, hollowed or the like, not optically worked;
hollow glass spheres and their segments, for the
manufacture of such glasses.
7015.10
7015.90
70.16
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
7016.10
7016.90
70.17
Pref.
Duty
Gen.
Cess
PAL
SRL
(In)18.2%
28%
15%
(In)18.2%
28%
15%
10% or
Rs.10/=
per Kg 1.5% 0.25% 10%
10% or
Rs.10/=
per Kg 1.5% 0.25% 10%
(In)1.63%
* 03%
(In) 3.9%
2.5%
15%
kg
06%
15%
kg
2.5%
15%
kg
06%
15%
kg
2.5%
15%
kg
06%
15%
kg
10% or
Rs.10/=
per Kg 1.5% 0.25% 10%
kg
kg
kg
7017.20
70.18
7018.10
7018.20
7018.90
Other
70.19
(In)18.2%
28%
15%
(In)9.75 %
15%
15%
(In)18.2%
28%
15%
kg
kg
7019.11
--
7019.12
7019.19
---
7019.31
7019.32
7019.39
7019.40
----
Rovings
Other
Thin sheets (voiles), webs, mats, mattresses, boards
and similar nonwoven products:
Mats
Thin sheets (voiles)
Other
Woven fabrics of rovings
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
kg
kg
kg
(In)1.63%
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
PAL
SRL
10%
10%
10%
10%
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
7019.51
7019.52
---
7019.59
7019.90
7019.90.01
7019.90.03
7019.90.09
-----------
70.20 7020.00
7020.00.01 ---7020.00.02 ---7020.00.03 ---7020.00.04 ---7020.00.09 ----
Pref.
Duty
Gen.
Cess
2.5%
15%
kg
06%
06%
15%
15%
kg
kg
28%
2.5%
06%
15%
15%
15%
kg
kg
kg
(In)9.75 %
15%
15%
kg
(In)9.75 %
15%
15%
kg
(In)9.75 %
(In)1.63%
(In)18.2%
15%
2.5%
28%
15%
15%
15%
kg
kg
kg
SECTION - XIV
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES,
PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES
THEREOF; IMITATION JEWELLERY; COIN
BACK
CHAPTER - 71
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES,
PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES
THEREOF; IMITATION JEWELLERY; COIN
Chapter Notes.
1.
Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly
or partly :
(a)
(b)
2.
(a)
Headings 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal
clad with
precious metal is present as minor constituents only, such as minor fittings or minor
ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the
foregoing Note does not apply to such articles (*).
(b)
3.
Heading 71.16 does not cover articles containing precious metal or metal clad with
precious metal (other than as minor constituents).
(l)
(m)
(n)
(o)
(p)
4.
(a) The expression " precious metal " means silver, gold and platinum.
(b) The expression " platinum " means platinum, iridium, osmium, palladium, rhodium and
ruthenium.
(c)
The expression " precious or semi-precious stones " does not include any of the
substances specified in Note 2 (b) to Chapter 96.
5.
For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic
compound) containing precious metal is to be treated as an alloy of precious metal if any one
precious metal constitutes as much as 2 %, by weight, of the alloy. Alloys of precious metal are
to be classified according to the following rules :
(a) An alloy containing 2 % or more, by weight, of platinum is to be treated as an alloy of
platinum;
(b) An alloy containing 2 % or more, by weight, of gold but no platinum, or less than 2 %,
by weight, of platinum, is to be treated as an alloy of gold;
(c) Other alloys containing 2 % or more, by weight, of silver are to be treated as alloys of
silver.
Except where the context otherwise requires, any reference in the Nomenclature to precious
metal or to any particular precious metal includes a reference to alloys treated as alloys of
precious metal or of the particular metal in accordance with the rules in Note 5 above, but not to
metal clad with precious metal or to base metal or non-metals plated with precious metal.
7.- Throughout the Nomenclature the expression " metal clad with precious metal " means material
made with a base of metal upon one or more surfaces of which there is affixed by soldering,
brazing, welding, hot-rolling or similar mechanical means a covering of precious metal. Except
where the context otherwise requires, the expression also covers base metal inlaid with precious
metal.
8.
Subject to Note 1 (a) to Section VI, goods answering to a description in heading 71.12 are to be
classified in that heading and in no other heading of the Nomenclature.
9.
For the purposes of heading 71.13, the expression " articles of jewellery " means :
(a)
Any small objects of personal adornment (gem-set or not) (for example, rings,
bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cufflinks, dress-studs, religious or other medals and insignia); and
(b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on
the person (such as cigarette cases, powder boxes, chain purses, cachou boxes).
10
For the purposes of heading 71.14, the expression " articles of goldsmiths' or silversmiths' wares
" includes such articles as ornaments, tableware, toilet-ware, smokers' requisites and other
articles of household, office or religious use.
11
For the purposes of heading 71.17, the expression " imitation jewellery " means articles of
jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or
other articles of heading 96.06, or dress-combs, hair-slides or the like, or hairpins, of heading
96.15), not incorporating natural or cultured pearls, precious or semi-precious stones (natural,
synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or
metal clad with precious metal.
Subheading Notes.
1.
For the purposes of subheadings 7106.10, 7108.11, 7110.11, 7110.21, 7110.31 and 7110.41, the expressions " powder
" and " in powder form " mean products of which 90 % or more by weight passes through a sieve having a mesh
aperture of 0.5 mm.
2.
Notwithstanding the provisions of Chapter Note 4 (b), for the purposes of subheadings 7110.11
and 7110.19, the expression " platinum " does not include iridium, osmium, palladium, rhodium or
ruthenium.
3
For the classification of alloys in the subheadings of heading 71.10, each alloy is to be
classified with that metal, platinum, palladium, rhodium, iridium, osmium or ruthenium
which predominates by weight over each other of these metals.
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
Excise
Duty
Cess
PAL
SRL
Unit
of Rema
Qty. rks
Pref.
Gen.
(In) Free
Free
15%
kg
(In) Free
(In) Free
Free
Free
15%
15%
kg
kg
(In) Free
Free
15%
(In) Free
(In) Free
Free
Free
15%
15%
(In) Free
(In) Free
Free
Free
15%
15%
(In) Free
Free
15%
(In) Free
(In) Free
Free
Free
15%
15%
SUR
---
71.02
Natural pearls
Cultured pearls:
Unworked
Worked
Diamonds, whether or not worked, but not
mounted or set.
7102.10
7102.21
7102.29
7102.31
7102.39
--
Unsorted
Industrial:
Unworked or simply sawn, cleaved or bruted
----
Other
Non-industrial:
Unworked or simply sawn, cleaved or bruted
Other
71.03
Precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded
but not strung, mounted or set; ungraded precious
stones (other than diamonds) and semi-precious
stones, temporarily strung for convenience of
transport.
7103.10
7103.91
7103.99
---
Otherwise worked:
Rubies, sapphires and emeralds
Other
kg
71.04
Piezo-electric quartz
Other, unworked or simply sawn or roughly shaped
7104.90
Other
(In) Free
Free
15%
kg
(In) Free
(In) Free
Free
Free
15%
15%
kg
kg
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
71.05
Excise
Duty
Cess
PAL
SRL
SUR
Unit
of Rema
Qty. rks
Pref.
Gen.
(In) Free
(In) Free
Free
Free
15%
15%
(In) Free
Free
15%
kg
(In) Free
(In) Free
Free
Free
15%
15%
kg
kg
(In) Free
Free
15%
kg
Non-monetary:
Powder
Other unwrought forms
Other semi-manufactured forms
Monetary
(In) Free
(In) Free
(In) Free
(In) Free
Free
Free
Free
Free
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
kg
kg
kg
kg
(In) Free
Free
15%
kg
(In) Free
(In) Free
Free
Free
15%
15%
kg
kg
(In) Free
(In) Free
Free
Free
15%
15%
kg
kg
Of diamonds
Other
II - PRECIOUS METALS AND METALS CLAD
WITH PRECIOUS METAL
71.06
---
71.07 7107.00
Powder
Other:
Unwrought
Semi-manufactured
Base metals clad with silver, not further worked
than semi-manufactured.
71.08
7108.11
7108.12
7108.13
7108.20
----
71.09 7109.00
71.10
0.25%
0.25%
0.25%
0.25%
Platinum,unwrought or in semi-manufactured
forms,or in powder form
7110.11
7110.19
7110.21
7110.29
-----
Platinum:
Unwrought or in powder form
Other
Palladium:
Unwrought or in powder form
Other
7110.31
7110.39
7110.41
7110.49
-----
71.11 7111.00
Rhodium:
Unwrought or in powder form
Other
Iridium, osmium and ruthenium:
Unwrought or in powder form
Other
Base metals, silver or gold, clad with platinum not
further worked than semi-manufactured.
(In) Free
(In) Free
Free
Free
15%
15%
kg
kg
(In) Free
(In) Free
Free
Free
15%
15%
kg
kg
(In) Free
Free
15%
kg
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
71.12
Pref.
Gen.
Excise
Duty
Cess
PAL
SRL
SUR
Unit
of Rema
Qty. rks
--
7112.99
--
Free
Free
15%
15%
kg
kg
Free
15%
kg
Free
Free
15%
15%
kg
kg
(In)18.2%
28%
18%
kg
(In)9.75%
15%
15%
kg
(In)18.2%
28%
18%
kg
(In)9.75%
15%
15%
kg
(In)18.2%
(In)9.75%
28%
15%
18%
15%
kg
kg
71.13
7113.11
--
7113.11.01
----
Articles
7113.11.09
----
Parts
7113.19
--
7113.19.01 ----
Articles
7113.19.09 ----
Parts
7113.20
7113.20.01 ---7113.20.09 ----
L
L
71.14
HS
Hdg.
7114.11
--
7114.19
--
HS
Code
7114.20
28%
18%
kg
28%
Customs Duty
18%
kg
VAT
Description
-
71.15
Pref.
Gen.
Excise
Duty
Cess
PAL
SRL
SUR
Unit
of Rema
Qty. rks
28%
18%
kg
(In)18.2%
(In)18.2%
28%
28%
18%
18%
kg
kg
(In)18.2%
28%
18%
kg
(In)18.2%
28%
18%
kg
(In)18.2%
(In)18.2%
(In)18.2%
28%
28%
28%
18%
18%
18%
kg
kg
kg
(In) Free
Free
15%
kg
Other:
Gold coin
Other
(In) Free
(In) Free
Free
Free
Ex
15%
kg
kg
7115.90
Other
71.16
71.17
7117.11
7117.19
7117.90
---
71.18
Coin.
7118.10
7118.90
7118.90.01 ---7118.90.09 ----
SECTION - XV
BASE METALS AND ARTICLES OF BASE METAL
Section Notes.
1.
2.
Prepared paints, inks or other products with a basis of metallic flakes or powder
(headings 32.07 to 32.10, 32.12, 32.13 or 32.15);
Ferro-cerium or other pyrophoric alloys (heading 36.06);
Headgear or parts thereof of heading 65.06 or 65.07;
Umbrella frames or other articles of heading 66.03;
Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious
metal, imitation jewellery);
Articles of Section XVI (machinery, mechanical appliances and electrical goods);
Assembled railway or tramway track (heading 86.08) or other articles of Section XVII
(vehicles, ships and boats, aircraft);
Instruments or apparatus of Section XVIII, including clock or watch springs;
Lead shot prepared for ammunition (heading 93.06) or other articles of Section XIX
(arms and ammunition);
Articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting
fittings, illuminated signs, prefabricated buildings);
Articles of Chapter 95 (for example, toys, games, sports requisites);
Hand sieves, buttons, pens, pencil-holders, pen nibs or other articles Chapter 96
(miscellaneous manufactured articles); or
Articles of Chapter 97 (for example, works of art).
Throughout the Nomenclature, the expression " parts of general use " means :
(a)
(b)
(c)
Articles of heading 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base
metals;
Springs and leaves for springs, of base metal, other than clock or watch springs (heading
91.14); and
Articles of headings 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of
heading 83.06.
In Chapters 73 to 76 and 78 to 82 (but not in heading 73.15) references to parts of goods do not
include references to parts of general use as defined above.
Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83
are excluded from Chapters 72 to 76 and 78 to 81.
3
Throughout the Nomenclature, the expression " base metals " means : iron and steel, copper,
nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium,
cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium,
germanium, vanadium, gallium, hafnium, indium,
niobium (columbium), rhenium and
thallium.
4.
Throughout the Nomenclature, the term " cermets " means products containing a microscopic
heterogeneous combination of a metallic component and a ceramic component. The term "
cermets " includes sintered metal carbides (metal carbides sintered with a metal).
Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and
74) :
(a)
(b)
An alloy composed of base metals of this Section and of elements not falling within
this Section is to be treated as an alloy of base metals of this Section if the total
weight of such metals equals or exceeds the total weight of the other elements present;
(c)
6.
In this Section the term " alloys " includes sintered mixtures of metal powders,
heterogeneous intimate mixtures obtained by melting (other than cermets) and
intermetallic compounds.
Unless the context otherwise requires, any reference in the Nomenclature to a base metal
includes a reference to alloys which, by virtue of Note 5 above, are to be classified as alloys of
that metal.
Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal;
(b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by
virtue of Note 5, it is classified; and
(c)
8.
In this Section, the following expressions have the meanings hereby assigned to them :
(a) Waste and scrap
Metal waste and scrap from the manufacture or mechanical working of metals, and
metal goods definitely not usable as such because of breakage, cutting-up, wear or
other reasons.
(b) Powders
Products of which 90 % or more by weight passes through a sieve having a mesh
aperture of 1 mm.
BACK
CHAPTER - 72
IRON AND STEEL
Chapter Notes.
1
In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the
following expressions have the meanings hereby assigned to them :
(a)
Pig iron
Iron-carbon alloys not usefully malleable, containing more than 2 % by weight of
carbon and which may contain by weight one or more other elements within the
following limits :
- not more than 10 % of chromium
- not more than 6 % of manganese
- not more than 3 % of phosphorus
- not more than 8 % of silicon
- a total of not more than 10 % of other elements.
(b)
Spiegeleisen
Iron-carbon alloys containing by weight more than 6 % but not more than 30 % of
manganese and otherwise conforming to the specification at (a) above.
(c)
Ferro-alloys
Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous
casting and also in granular or powder forms, whether or not agglomerated, commonly used as
an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for
similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4
% or more of the element iron and one or more of the following :
- more than 10 % of chromium
- more than 30 % of manganese
- more than 3 % of phosphorus
- more than 8 % of silicon
- a total of more than 10 % of other elements, excluding carbon, subject to a
maximum content of 10 % in the case of copper.
(d)
Steel
Ferrous materials other than those of heading 72.03 which (with the exception of certain
types produced in the form of castings) are usefully malleable and which contain by weight 2
% or less of carbon. However, chromium steels may contain higher proportions of carbon.
(e)
Stainless steel
Alloy steels containing, by weight, 1.2 % or less of carbon and 10.5 % or more of
chromium, with or without other elements.
(f)
(h)
Granules
Products of which less than 90 % by weight passes through a sieve with a mesh aperture
of 1 mm and of which 90 % or more by weight passes through a sieve with a mesh
aperture of 5 mm.
(ij)
Semi-finished products
Continuous cast products of solid section, whether or not subjected to primary hotrolling; and Other products of solid section, which have not been further worked than
subjected to primary hot-rolling or roughly shaped by forging, including blanks for
angles, shapes or sections.
These products are not presented in coils.
(k)
Flat-rolled products
Rolled products of solid rectangular (other than square) cross-section, which do not
conform to the definition at (ij) above in the form of :
- coils of successively superimposed layers, or
- straight lengths, which if of a thickness less than 4.75 mm are of a width
measuring at least ten times the thickness or if of a thickness of 4.75 mm or
more are of a width which exceeds 150 mm and measures at least twice the
thickness.
Flat-rolled products include those with patterns in relief derived directly from rolling
(for example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have
been perforated, corrugated or polished, provided that they do not thereby assume the
character of articles or products of other headings.
Flat-rolled products of a shape other than rectangular or square, of any size, are to be
classified as products of a width of 600 mm or more, provided that they do not assume
the character of articles or products of other headings.
(l)
(m)
(n)
(o)
Wire
Cold-formed products in coils, of any uniform solid cross-section along their whole
length, which do not conform to the definition of flat-rolled products.
(p)
2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal
predominating by weight.
3.
Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to
be classified, according to their form, their composition and their appearance, in the headings of
this Chapter appropriate to similar hot-rolled products.
Subheading Notes.
1
In this Chapter the following expressions have the meanings hereby assigned to them :
(a) Alloy pig iron
Pig iron containing, by weight, one or more of the following elements in the specified
proportions :
- more than 0.2 % of chromium
- more than 0.3 % of copper
- more than 0.3 % of nickel
more than 0.1 % of any of the following elements : aluminium, molybdenum,
titanium, tungsten (wolfram), vanadium.
(b)
(c)
(d)
Alloy steels containing, with or without other elements, at least two of the three
elements molybdenum, tungsten and vanadium with a combined content by weight of 7
% or more, 0.6 % or more of carbon and 3 to 6 % of chromium.
(e)
Silico-manganese steel
Alloy steels containing by weight :
-
2.
For the classification of ferro-alloys in the subheadings of heading 72.02 the
following rule should be observed :
A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if
only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1
(c); by analogy, it is considered respectively as ternary or quaternary if two or three alloy
elements exceed the minimum percentage.
For the application of this rule the unspecified " other elements " referred to in Chapter Note 1
(c) must each exceed 10 % by weight.
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
72.01
Duty
Cess
PAL
SRL
SUR
Unit
of Rema
Qty. rks
Pref.
Gen
(In) Free
2.5%
15%
kg
(In) Free
2.5%
15%
kg
(In) Free
2.5%
15%
kg
(In) Free
(In) Free
2.5%
2.5%
15%
15%
kg
(SL) Free
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
15%
15%
15%
kg
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
15%
15%
15%
kg
7201.20
7201.50
72.02
--
Ferro-manganese:
Containing by weight more than 2% of carbon
---
Other
Ferro-silicon:
Containing by weight more than 55 of silicon
7202.41
---
Other
Ferro-silico-manganese
Ferro-chromium:
Containing by weight more than 4% of carbon
7202.49
7202.50
--
Other
Ferro-silico-chromium
7202.11
7202.19
7202.21
7202.29
7202.30
kg
kg
kg
kg
kg
7202.60
7202.70
7202.80
7202.91
7202.92
7202.93
7202.99
HS
Hdg.
-----
Ferro-nickel
Ferro-Molybdenum
Ferro-tungsten and ferro-silico-tungsten
Other
Ferro-titanium and ferro-silico-titanium
Ferro-vanadium
Ferro-niobium
Other
HS
Code
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
15%
15%
15%
kg
(In) Free
2.5%
(In) Free
2.5%
(In) Free
2.5%
(In) Free
2.5%
Customs Duty
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
kg
VAT Excise
Description
72.03
Duty
Cess
PAL
0.25%
0.25%
0.25%
0.25%
SRL
10%
10%
10%
10%
kg
kg
kg
kg
kg
Unit
SUR of Rema
Qty. rks
Pref.
Gen
(In) Free
(In) Free
2.5%
2.5%
15%
15%
kg
(In) Free
2.5%
15%
kg
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
15%
15%
15%
kg
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
15%
15%
15%
kg
(In) Free
2.5%
15%
kg
(In) Free
(In) Free
2.5%
2.5%
15%
15%
kg
(SP) 2.25%
(In) Free
2.5%
15%
kg
(SP)2.25 %
(In) Free
2.5%
15%
kg
(In) Free
2.5%
15%
kg
7203.90
Other
72.04
kg
7204.41
----
7204.49
7204.50
--
7204.21
7204.29
7204.30
72.05
kg
kg
kg
kg
---
72.06
Granules
Powders:
Of alloy steel
Other
kg
Ingots
7206.90
Other
72.07
7207.11
--
7207.12
--
7207.19
7207.20
--
Other
Containing by weight '0.25% or more of carbon
(In) Free
(In) Free
2.5%
2.5%
15%
15%
kg
(In) Free
2.5%
15%
kg
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
72.08
Duty
Cess
PAL
SRL
kg
Unit
SUR of Rema
Qty. rks
Pref.
Gen
(In) Free
2.5%
15%
kg
---
(In) Free
2.5%
15%
kg
(In) Free
2.5%
15%
kg
(In) Free
2.5%
15%
kg
7208.36
7208.37
----
(In) Free
2.5%
15%
kg
(In) Free
2.5%
15%
kg
7208.38
--
--
(In) Free
(In) Free
2.5%
2.5%
15%
15%
kg
7208.39
7208.40
(In) Free
2.5%
15%
kg
(In) Free
2.5%
15%
kg
(In) Free
2.5%
15%
kg
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
15%
15%
15%
kg
7208.25
7208.26
7208.27
7208.51
7208.52
---
7208.53
--
7208.54
7208.90
--
72.09
kg
kg
kg
7209.15
--
Of a thickness of 3 mm or more
(SP) 2.25%
(In) Free
2.5%
15%
kg
7209.16
--
(SP) 2.25%
(In) Free
2.5%
15%
kg
7209.17
--
2.5%
15%
kg
7209.18
--
2.5%
15%
kg
(In) Free
-
7209.25
--
Of a thickness of 3 mm or more
7209.26
--
7209.27
--
(SP) 2.25%
(In) Free
2.5%
15%
kg
(SP) 2.25%
(In) Free
2.5%
15%
kg
2.5%
15%
kg
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
7209.28
--
7209.90
Other
72.10
Duty
Cess
PAL
SRL
Unit
SUR of Rema
Qty. rks
Pref.
Gen
(SP) 2.25%
(In) Free
2.5%
15%
kg
(SP) 2.25%
(In) Free
2.5%
15%
kg
(SP) 2.25%
(In) Free
2.5%
15%
kg
(In)1.63%
2.5%
15%
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
(SP) 2.25%
(In) Free
2.5%
15%
kg
(SP) 2.25%
(In) Free
2.5%
15%
kg
28%
15%
kg
2.5%
28%
15%
15%
kg
(In)Free
2.5%
15%
kg
(SP) 2.25%
(In) Free
2.5%
15%
kg
(SP) 2.25%
(In) Free
(In)Free
2.5%
2.5%
15%
15%
kg
(SP) 2.25%
(In) Free
2.5%
15%
kg
(SP) 2.25%
(In) Free
2.5%
15%
kg
(SP) 2.25%
(In) Free
2.5%
15%
kg
7210.11
--
7210.12
-7210.12.01 ---7210.12.02 ----
7210.12.09 ---7210.20
-
Other
Plated or coated with lead, including terne-plate
7210.30
7210.41
-7210.49
-7210.49.01 ---7210.49.09 ---7210.50
-
7210.61
--
7210.69
--
Other
7210.70
7210.90
72.11
kg
kg
kg
7211.13
7211.14
--
--
7211.19
--
Other
7211.23
--
(SP) 2.25%
(In) Free
2.5%
15%
kg
(SP) 2.25%
(In) Free
2.5%
15%
kg
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
7211.29
--
Other
7211.90
Other
72.12
Duty
Cess
PAL
SRL
SUR
Unit
of Rema
Qty. rks
Pref.
Gen
(SP) 2.25%
(In) Free
2.5%
15%
kg
(SP) 2.25%
(In) Free
2.5%
15%
kg
2.5%
2.5%
15%
15%
kg
06%
2.5%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
kg
(In) Free
15%
15%
kg
(SP) 6.75%
(In) Free
15%
15%
kg
15%
15%
15%
kg
(In) Free
15%
28%
15%
(In) Free
(In) Free
2.5%
2.5%
15%
15%
kg
15%
28%
15%
15%
kg
15%
15%
kg
7212.20.09
7212.30
7212.40
7212.50
----
(In)Free
Other
(In) Free
Electrolytically plated or coated with zinc:
Of steel of a thickness of less than 3 mm and having a
minimum yield point of 275 Mpa
(SP) 5.4%
Other
Otherwise plated or coated with zinc
Painted, varnished or coated with plastics
(In) Free
Otherwise plated or coated
(SP) 6.75%
7312.60
Clad
7212.10.09 ---7212.20
7212.20.01 ----
72.13
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
7213.99
Other
--
72.14
kg
kg
kg
-------
7214.20.01 ----
Forged:
Flattened circles and modified rectangles
Other
Containing indentations, ribs, grooves or other
deformations produced during the rolling process or
twisted after rolling:
Flattened circles and modified rectangles
kg
7214.20.09
7214.30
-
Other
Other, of free-cutting steel
Other:
28%
15%
15%
15%
kg
kg
Customs Duty
HS
Hdg.
HS
Code
Description
7214.91
-7214.91.01 ----
7214.91.02 ----
7214.91.09 ---7214.99
--
Other
Other
72.15
Pref.
Gen
VAT Excise
Duty
Cess
PAL
SRL
SUR
Unit
Rema
of
rks
Qty.
28%
15%
kg
28%
2.5%
15%
15%
15%
15%
kg
(In) Free
15%
15%
kg
(In) Free
(In) Free
15%
15%
15%
15%
kg
15%
15%
kg
28%
15%
15%
15%
kg
15%
15%
15%
15%
15%
15%
kg
15%
15%
kg
15%
15%
kg
(In) Free
(In) Free
15%
15%
15%
15%
kg
(In) Free
(In) Free
15%
15%
15%
15%
kg
(In)9.75 %
15%
15%
kg
kg
kg
7215.50
7215.90
Other
72.16
kg
7216.21
7216.22
---
7216.31
7216.32
7216.33
7216.40
----
7216.50
7216.61
7216.69
7216.91
----
7216.99
--
Other
72.17
kg
kg
kg
kg
kg
7217.20
7217.20.01 ----
(In) 1.63%
(SP) 2.25%
2.5%
15%
kg
Customs Duty
HS
Hdg.
HS
Code
Description
7217.20.02 ----
7217.20.09 ----
Other
7217.30
7217.90
72.18
Cess
Unit
Rema
of
rks
Qty.
Gen
(SP) 13.5%
(In) 9.75%
15%
15%
kg
(SP) 13.5%
(In) 9.75%
(In)Free
(In) Free
15%
2.5%
15%
15%
15%
15%
kg
(SP)2.25 %
(In) Free
2.5%
15%
kg
(SP)2.25 %
(In) Free
2.5%
15%
kg
(SP)2.25 %
(In) Free
2.5%
15%
kg
(In) Free
2.5%
15%
kg
(In) Free
2.5%
15%
kg
(In) Free
(In) Free
2.5%
2.5%
15%
15%
kg
(In) Free
2.5%
15%
kg
(In) Free
2.5%
15%
kg
(In) Free
(In) Free
2.5%
2.5%
15%
15%
kg
(In) Free
2.5%
15%
kg
(In) Free
(In) Free
2.5%
2.5%
15%
15%
kg
kg
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
15%
15%
15%
kg
Duty
PAL
SRL
kg
kg
7218.91
--
Other:
Of rectangular (other than square) cross-section
7218.99
--
Other
72.19
72.20
VAT Excise
Pref.
7219.11
7219.12
---
Of a thickness exceeding 10 mm
Of athickness of 4.75 mm or more but not exceeding
10 mm
7219.13
--
7219.14
--
7219.21
7219.22
---
Of a thickness exceeding 10 mm
Of a thickness of 4.75 mm or more but not exceeding
10 mm
7219.23
--
7219.24
--
7219.31
7219.32
---
7219.33
7219.34
---
7219.35
7219.90
---
kg
kg
kg
kg
7220.11
7220.12
HS
Hdg.
72.21
---
HS
Code
Description
(In) Free
2.5%
(In) Free
2.5%
Customs Duty
Pref.
Gen
15%
15%
VAT Excise
Duty
Cess
PAL
kg
kg
Unit
Rema
of
rks
Qty.
SRL
7220.20
Other
(In) Free
(In) Free
2.5%
2.5%
15%
15%
kg
7220.90
(In) Free
15%
15%
kg
(In) Free
(In) Free
15%
15%
15%
15%
kg
7221.00
72.22
72.23
kg
7222.11
7222.19
7222.20
---
Of circular cross-section
Other
Bars and rods, not further worked than cold-formed
or cold-finished
(In) Free
(In) Free
(In) Free
15%
15%
15%
15%
15%
15%
kg
7222.30
7222.40
(In) Free
15%
15%
kg
7223.00
72.24
kg
kg
kg
(SP) 2.25%
(In) Free
2.5%
15%
kg
7224.90
Other
(SP) 2.25%
(In) Free
2.5%
15%
kg
kg
72.25
7225.11
7225.19
7225.20
7225.30
---
Of silicon-electrical steel:
Grain-oriented
Other
Of high speed steel
Other, not further worked than hot-rolled, in coils
(In) Free
(In) Free
(In) Free
2.5% 15%
2.5% 15%
2.5% 15%
kg
(In) Free
2.5%
15%
kg
7225.40
(In) Free
2.5%
15%
kg
7225.50
7225.91
7525.92
7225.99
Other:
Electrolytically plated or coated with zinc
Otherwise plated or coated with zinc
Other
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
10%
kg
----
(In) Free
(In) Free
2.5%
2.5%
15%
15%
kg
72.26
0.25%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
kg
7226.11
7226.19
---
Of silicon-electrical steel:
Grain-oriented
Other
kg
7226.20
(In) Free
2.5%
15%
kg
Customs Duty
HS
Hdg.
HS
Code
Description
7226.91
--
Other
Not further worked than hot-rolled (cold-reduced)
7226.92
--
7226.93
7226.94
7226.99
----
72.27
VAT Excise
Cess
Unit
Rema
of
rks
Qty.
Pref.
Gen
(In) Free
2.5%
15%
kg
(In) Free
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
kg
(In) Free
(In) Free
(In) Free
15%
15%
15%
15%
15%
15%
kg
(SP) 12%
(In)Free%
(In) Free
15%
15%
15%
15%
kg
(In) Free
15%
15%
kg
(In) Free
15%
15%
kg
(In) Free
(In) Free
(In) Free
(In) Free
15%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
kg
(In) Free
(In) Free
(In) Free
15%
15%
15%
15%
15%
15%
kg
Duty
PAL
SRL
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
72.28
kg
kg
7228.20
7228.30
7228.40
7228.50
Other bars and rods, not further worked than coldformed or cold-finished
7228.60
7228.70
7228.80
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
72.29
7229.10
7229.20
7229.90
kg
kg
BACK
CHAPTER - 73
ARTICLES OF IRON OR STEEL
Chapter Notes.
1
In this Chapter the expression " cast iron " applies to products obtained by casting in which iron
predominates by weight over each of the other elements and which do not comply with the
chemical composition of steel as defined in Note 1 (d) to Chapter 72.
2.
In this Chapter the word " wire " means hot or cold-formed products of any cross-sectional
shape, of which no cross-sectional dimension exceeds 16 mm.
Customs Duty
HS
Hdg.
HS
Code
HS
Hdg.
73.01
HS
Code
7301.10
7301.20
VAT
Description
Excise
Duty
Cess
PAL
SRL
SUR
Unit of
Qty. Remarks
Pref.
Gen.
(In)Free
15%
15%
kg
* 7.5%
(In)Free
15%
15%
kg
(In)Free
15%
15%
kg
Description
Sheet piling of iron or steel, whether or not
drilled, punched or made from assembled
elements; welded angles, shapes and sections, of
iron or steel.
-
73.02
Sheet piling
Angles, shapes and sections
Rails
Switch blades, crossing frogs, point rods and other
crossing pieces
(In)Free
(In)Free
(In)Free
15%
15%
15%
15%
15%
15%
kg
7302.40
7302.90
73.03 7303.00
(In)Free
15%
15%
kg
73.04
15%
15%
kg
7304.10
Customs Duty
kg
kg
HS
Hdg.
HS
Code
7304.21
VAT
Description
--
Drill pipe
7304.29
-Other:
7304.29.01 ---- Seamless tubes and pipe
7304.29.09 ---- Other
Other, of circular cross-section, of iron or nonalloy steel:
7304.31
-Cold-drawn or cold-rolled (cold-reduced):
7304.31.01 ---- Seamless tubes and pipes
7304.31.09 ---- Other
7304.39
-Other:
7304.39.01 ---- Seamless tubes and pipe
7304.39.09 ---- Other
Other, of circular cross-section, of stainless steel:
7304.41
-Cold-drawn or cold-rolled (cold-reduced):
7304.41.01 ---- Seamless tubes and pipes
7304.41.09 ---- Other
7304.49
-Other:
7304.49.01 ---- Seamless tubes and pipes
7304.49.09 ---- Other
Other, of circular cross-section, of other alloy
steel:
7304.51
-Cold-drawn or cold-rolled (cold-reduced):
7304.51.01 ---- Seamless tubes and pipe
7304.51.09 ---- Other
7304.59
-Other:
7304.59.01 ---- Seamless tubes and pipes
7304.59.09 ---- Other
7304.90
Other:
7304.90.01 ---- Seamless tubes and pipes
7304.90.09 ---- Other
73.05
Cess
PAL
SRL
SUR
Unit of
Qty. Remarks
Gen.
* 7.5%
(In)Free
15%
15%
kg
* 7.5%
(In)Free
(In)Free
15%
15%
15%
15%
kg
* 7.5%
(In)Free
(In)Free
15%
15%
15%
15%
kg
* 7.5%
(In)Free
(In)Free
15%
15%
15%
15%
kg
* 7.5%
(In)Free
(In)Free
15%
15%
15%
15%
kg
* 7.5%
(In)Free
(In)Free
15%
15%
15%
15%
kg
* 7.5%
(In)Free
(In)Free
15%
15%
15%
15%
kg
* 7.5%
(In)Free
(In) Free
15%
15%
15%
15%
kg
* 7.5%
(In)Free
(In)Free
15%
15%
15%
15%
kg
* 7.5%
(SP) 13.5%
(In)Free
(In)Free
15%
15%
15%
15%
kg
15%
kg
kg
kg
kg
kg
kg
kg
kg
kg
7305.11
-Longitudinally submerged are welded:
7305.11.01 ---- Over 20 cm diameter
7305.11.09 ---- Other
7305.12
-Other, longitudinally welded:
7305.12.01 ---- Over 20 cm diameter
HS
Excise
Duty
Pref.
HS
* 7.5%
(In)Free
15%
Customs Duty
Pref.
Gen.
VAT
Excise
Cess
PAL
SRL
SUR
kg
Unit of Remarks
Hdg.
Code
Description
Qty.
(In)Free
15%
15%
kg
* 7.5%
(SP) 13.5%
(In)Free
(In)Free
15%
15%
15%
15%
kg
* 7.5%
(In)Free
(In)Free
15%
15%
15%
15%
kg
(In) Free
* 7.5%
(In)Free
(In)Free
15%
15%
kg
15%
15%
15%
15%
kg
(In)Free
* 7.5%
(In)Free
(In)Free
15%
15%
kg
15%
15%
15%
15%
kg
(In)Free
* 7.5%
(In)Free
(In)Free
15%
15%
kg
15%
15%
15%
15%
kg
* 7.5%
(In)Free
15%
15%
kg
(SP) 13.5%
(In)Free
15%
15%
kg
* 7.5%
(In)Free
15%
15%
kg
15%
15%
kg
15%
15%
kg
15%
15%
kg
(SP) 13.5%
(In)Free
15%
Customs Duty
15%
kg
kg
Other
Other, welded:
Longitudinally welded:
High-pressure hydro-electric conduits of steel
whether or not reinforced
7305.31.02 ---- Other over 20 cm diameter
7305.31.09 ---- Other
7305.39
-Other:
7305.39.01 ---- High-pressure hydro-electric conduits of steel
whether or not reinforced
7305.39.02 ---- Other over 20 cm diameter
7305.39.09 ---- Other
7305.90
Other:
7305.90.01 ---- High-pressure hydro-electric conduits of steel
whether or not reinforced
7305.90.02 ---- Other over 20 cm diameter
7305.90.09 ---- Other
73.06
Duty
kg
kg
kg
kg
7306.40
(SP) 13.5%
(In)Free
Other, welded, of circular cross-section, of iron or
* 7.5%
non-alloy steel
(SP) 13.5%
(In)Free
Other, welded, of circular cross-section, of
stainless steel:
* 7.5%
(SP) 13.5%
(In)Free
HS
Hdg.
HS
Code
VAT
Description
Pref.
Gen.
Excise
Duty
Cess
PAL
SRL
SUR
Unit of
Qty. Remarks
7306.50
* 7.5%
(SP) 13.5%
(In)Free
15%
15%
kg
(SP) 13.5%
(In)Free
15%
15%
kg
* 7.5%
(SP) 13.5%
(In)Free
15%
15%
kg
(SP) 13.5%
(In)Free
15%
15%
kg
* 7.5%
(SP) 13.5%
(In)Free
15%
15%
kg
(SP) 13.5%
(In)Free
15%
15%
kg
(In)Free
(In)Free
15%
15%
15%
15%
kg
(In)Free
(In)Free
(In)Free
(In)Free
15%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
kg
(In)Free
(In)Free
(In)Free
(In)Free
15%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
kg
28%
28%
15%
15%
kg
* 14%
* 14%
28%
Equipment for scaffolding, shuttering, propping or * 1.25%
pitpropping
(In) 1.63 %
2.5%
Customs Duty
15%
kg
15%
kg
73.07
7307.11
7307.19
7307.21
7307.22
7307.23
7307.29
7307.91
7307.92
7307.93
7307.99
-----------
73.08
HS
Hdg.
Cast fittings:
Of non-malleable cast iron
Other
Other, of stainless steel:
Flanges
Threaded elbows, bends and sleeves
Butt welding fittings
Other
Other:
Flanges
Threaded elbows, bends and sleeves
Butt welding fittings
Other
kg
kg
kg
kg
kg
kg
kg
7308.40
HS
Code
7308.90
VAT Excise
Description
-
Other
Pref.
Gen.
* 14%
28%
Duty
15%
Cess
PAL
SRL
SUR
kg
Unit of
Qty. Remarks
kg
73.09 7309.00
73.10
15%
15%
kg
(In)1.63%
(In)9.8 %
2.5%
15%
15%
15%
kg
(In)18.2%
28%
15%
kg
2.5%
15%
15%
15%
kg
(In) Free
(In) Free
2.5%
06%
15%
15%
kg
06%
06%
15%
15%
kg
28%
15%
kg
28%
28%
28%
(In)18.2%
28%
Customs Duty
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
kg
PAL
SRL
7310.29
-Other:
7310.29.01 ---- Stainless steel cans for transport of milk
7310.29.09 ---- Other
73.11 7311.00
kg
kg
7312.90
Other
(SP) 5.4%
(In) 3.9%
(In) 3.9%
(In)18.2%
73.13 7313.00
73.14
kg
7314.12
7314.13
7314.14
7314.19
HS
Hdg.
kg
HS
Code
-----
Woven cloth:
Endless bands for machinery, of stainless steel
Other endless bands for machinery
Other woven cloth, of stainless steel
Other
(In)18.2%
VAT Excise
Description
Pref.
Gen.
Duty
Cess
10%
10%
10%
10%
SUR
kg
kg
kg
Unit of
Qty. Remarks
7314.20
7314.31
7314.39
7314.41
7314.42
7314.49
7314.50
-------
73.15
15%
kg
28%
28%
15%
15%
kg
28%
28%
28%
28%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
kg
(In)Free
(In)Free
(In)Free
(In)Free
06%
06%
06%
06%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
kg
(In)Free
(In)Free
(In)Free
(In)Free
15%
15%
15%
06%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
kg
(In)Free
15%
15%
kg
28%
15%
kg
15%
28%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
kg
15%
15%
15%
15%
15%
15%
kg
15%
15%
Customs Duty
15%
15%
kg
kg
kg
kg
kg
7315.11
7315.12
7315.19
7315.20
7315.81
7315.82
7315.89
7315.90
-------
73.16 7316.00
73.17 7317.00
73.18
kg
kg
kg
kg
kg
kg
7318.11
7318.12
7318.13
7318.14
7318.15
7318.16
7318.19
7318.21
7318.22
HS
Hdg.
28%
------
Threaded articles:
Coach screws
Other wood screws
Screw hooks and screw rings
Self-tapping screws
Other screws and bolts, whether or not with their
nuts or washers
-----
Nuts
Other
Non-threaded articles:
Spring washers and other lock washers
Other washers
HS
Code
7318.23
VAT Excise
Description
--
Rivets
Pref.
Duty
Gen.
15%
15%
Cess
PAL
0.25%
0.25%
0.25%
0.25%
SRL
SUR
kg
kg
kg
kg
kg
kg
Unit of
Qty. Remarks
kg
7318.24
--
7318.29
--
Other
73.19
15%
15%
15%
15%
kg
06%
28%
28%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
kg
15%
15%
15%
kg
(In) Free
(In) Free
28%
15%
15%
(In)18.2%
(In)18.2%
(In)18.2%
28%
28%
28%
15%
15%
15%
(In)18.2%
(In)18.2%
(In)18.2%
(In) Free
28%
28%
28%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
28%
28%
28%
15%
15%
15%
kg
73.20
(In)Free
(In)18.2%
(In)18.2%
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
73.21
kg
kg
7321.11
7321.12
7321.13
7321.81
7321.82
7321.83
7321.90
-------
73.22
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
u
u
u
u
kg
7322.11
7322.19
7322.90
---
73.23
kg
kg
kg
HS
Hdg.
HS
Code
7323.10
VAT Excise
Description
-
Pref.
Gen.
(In)Free
28%
Duty
15%
Cess
PAL
SRL
SUR
Unit of
Qty. Remarks
kg
7323.91
7323.92
7323.93
7323.94
-----
Other:
Of cast iron, not enamelled
Of cast iron, enamelled
Of stainless steel
Of iron (other than cast iron) or steel, enamelled
7323.99
--
Other
73.24
(In)Free
(In)Free
(In)18.2%
28%
28%
28%
15%
15%
15%
kg
(In)Free
(In)18.2%
28%
28%
15%
15%
kg
(In)18.2%
(In)9.75 %
28%
15%
15%
15%
kg
(In)Free
(In)18.2%
(In)18.2%
28%
28%
28%
15%
15%
15%
kg
(In)9.75 %
15%
15%
kg
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
kg
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
kg
(In) 3.9%
(In)9.75 %
06%
15%
15%
15%
kg
(In) 3.9%
06%
15%
kg
(In) 3.9%
(In)9.75 %
06%
15%
15%
15%
kg
kg
kg
kg
73.25
kg
kg
kg
---
---------------
73.26
7326.11
7326.19
7326.20
7326.20.01
7326.20.09
7326.90
7326.90.01
7326.90.02
BACK
CHAPTER - 74
COPPER AND ARTICLES THEREOF
kg
kg
kg
kg
Chapter Note.
1
In this Chapter the following expressions have the meanings hereby assigned to them :
(a)
Refined copper
Metal containing at least 99.85 % by weight of copper; or Metal containing at least 97.5
% by weight of copper, provided that the content by weight of any other element does not
exceed the limit specified in the following table :
Limiting content %
by weight
Ag
Silver
As
Arsenic
Cd
Cadmium
Cr
Chromium
Mg
Magnesium
Pb
Lead
S
Sulphur
Sn
Tin
Te
Tellurium
Zn
Zinc
Zr
Zirconium
Other elements*, each
(b)
0.25
0.5
1.3
1.4
0.8
1.5
0.7
0.8
0.8
1
0.3
0.3
Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.
Copper alloys
Metallic substances other than unrefined copper in which copper predominates by weight
over each of the other elements, provided that :
(i)
(ii)
the content by weight of at least one of the other elements is greater than the limit
specified in the foregoing table; or
the total content by weight of such other elements exceeds 2.5 %.
(c)
Master alloys
Alloys containing with other elements more than 10 % by weight of copper, not usefully
malleable and commonly used as an additive in the manufacture of other alloys or as
de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous
metals. However, copper phosphide (phosphor copper) containing more than 15 % by
weight of phosphorus falls in heading 28.48.
(d)
convex arcs, the other two sides being straight, of equal length and parallel). Products
with a rectangular (including square), triangular or polygonal cross-section may have
corners rounded along their whole length. The thickness of such products which have a
rectangular (including " modified rectangular ") cross-section exceeds one-tenth of the
width. The expression also covers cast or sintered products, of the same forms and
dimensions, which have been subsequently worked after production (otherwise than by
simple trimming or de-scaling), provided that they have not thereby assumed the
character of articles or products of other headings.
Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate
their entry into machines for converting them into, for example, drawing stock (wirerod) or tubes, are however to be taken to be unwrought copper of heading 74.03.
(e)
Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform crosssection along their whole length, which do not conform to any of the
definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression
also covers cast or sintered products, of the same forms, which have been subsequently
worked after production (otherwise than by simple trimming or de-scaling), provided that
they have not thereby assumed the character of articles or products of other headings.
(f)
Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section
along their whole length in the shape of circles, ovals, rectangles (including squares),
equilateral triangles or regular convex polygons (including " flattened circles " and "
modified rectangles ", of which two opposite sides are convex arcs, the
other two sides being straight, of equal length and parallel). Products with a rectangular
(including square), triangular or polygonal cross-section may have corners rounded
along their whole length. The thickness of such products which have a rectangular
(including " modified rectangular ") cross-section exceeds one-tenth of the width.
In the case of heading 74.14, however, the term " wire " applies only to products,
whether or not in coils, of any cross-sectional shape, of which no cross-sectional
dimension exceeds 6 mm.
Hollow products, coiled or not, which have a uniform cross-section with only one
enclosed void along their whole length in the shape of circles, ovals, rectangles
(including squares), equilateral triangles or regular convex polygons, and which have a
uniform wall thickness. Products with a rectangular (including square), equilateral
triangular or regular convex polygonal cross-section, which may have corners rounded
along their whole length, are also to be taken to be tubes and pipes provided the inner
and outer cross-sections are concentric and have the same form and orientation. Tubes
and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled,
waisted, expanded, cone-shaped or fitted with flanges, collars or rings.
Subheading Note.
1.
In this Chapter the following expressions have the meanings hereby assigned to them :
(a)
(b)
(c)
(d)
Customs Duty
HS
Hdg.
HS
Code
Description
74.01
Pref.
Gen.
(In) Free
(In) Free
2.5%
2.5%
PAL
15%
15%
Duty
SRL
Copper mattes
Cement copper (precipitated copper)
kg
kg
74.02 7402.00
74.03
7403.11
7403.12
7403.13
7403.19
7403.21
7403.22
7403.23
--------
7403.29
--
Refined copper:
Cathodes and sections of cathodes
Wire-bars
Billets
Other
Copper alloys:
Copper-zinc base alloys (brass)
Copper-tin base alloys (bronze)
Copper-nickel base alloys (cupro-nickel) or coppernickel-zinc base alloys (nickel silver)
Other copper alloys (other than master alloys of
heading 74.05)
(In) Free
2.5%
15%
kg
(In) Free
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
kg
(In) Free
(In) Free
2.5%
2.5%
15%
15%
kg
(In) Free
2.5%
15%
kg
(In) Free
2.5%
15%
kg
0.25%
0.25%
0.25%
0.25%
kg
kg
kg
kg
74.04 7404.00
(In) Free
2.5%
15%
kg
74.05 7405.00
(In) Free
2.5%
15%
kg
74.06
2.5%
2.5%
15%
15%
kg
(In) Free
2.5%
15%
kg
(In) Free
2.5%
15%
kg
(In) Free
(In) Free
2.5%
2.5%
15%
15%
kg
(In) Free
2.5%
28%
15%
15%
kg
(In) Free
2.5%
15%
kg
(In) Free
(In) Free
2.5%
2.5%
15%
15%
kg
7406.10
7406.20
74.07
kg
---
Of refined copper
Of copper alloys:
Of copper-zinc base alloys (brass)
Of copper-nickel base alloys (nickel silver)
7407.29
--
Other
74.08
kg
Copper wire.
--
Of refined copper:
Of which the maximum cross-sectional dimension
exceeds 6 mm
7408.21
7408.22
----
Other
Of copper alloys:
Of copper -zinc base alloys (brass)
Of copper-nickel base alloys (cupro-nickel) or
copper-nickel-zinc base alloys (nickel silver)
7408.29
--
Other
7408.11
7408.19
kg
kg
Customs Duty
HS
Hdg.
HS
Code
Description
74.09
Pref.
Gen.
(In) Free
(In) Free
2.5%
2.5%
PAL
15%
15%
Duty
SRL
7409.11
7409.19
---
Of refined copper:
In coils
Other
Of copper-zinc base alloys (brass):
kg
kg
7409.21
7409.29
7409.31
7409.39
7409.40
-----
In coils
Other
Of copper-tin base alloys (bronze):
In coils
Other
Of copper-nickel base alloys (cupro-nickel) or
copper-nickel-zinc base alloys(nickel silver)
7409.90
74.10
7410.21
7410.22
-----
74.11
15%
15%
kg
(In) Free
(In) Free
2.5%
2.5%
15%
15%
kg
(In) Free
(In) Free
2.5%
2.5%
15%
kg
(In) Free
(In) Free
2.5%
2.5%
15%
15%
kg
(In) Free
(In) Free
2.5%
2.5%
15%
15%
kg
(In) Free
2.5%
15%
kg
(SP) 2.25%
(In)Free
2.5%
15%
kg
(In) Free
(In) Free
2.5%
2.5%
15%
15%
kg
(In) Free
(In) Free
2.5%
2.5%
15%
15%
kg
28%
15%
kg
(In)1.63%
2.5%
(In) 3.9%
06%
Customs Duty
15%
15%
kg
kg
kg
kg
Not backed:
Of refined copper
Of copper alloys
Backed:
Of refined copper
Of copper alloys
kg
kg
--
Of refined copper
Of copper alloys:
Of copper-zinc base alloys(brass)
7411.22
--
7411.29
--
Other
74.12
kg
74.13 7413.00
Of refined copper
Of copper alloys
Stranded wire, cables, plaited bands and the like,
of copper, not electrically insulated.
74.14
kg
Cloth:
Endless bands for machinery
Other
HS
Code
7414.90
74.15
2.5%
2.5%
7410.11
7410.12
HS
Hdg.
(In) Free
(In) Free
Description
-
Other
Nails, tacks, drawing pins, staples (other than
those of heading 83.05) and similar articles, of
copper or of iron or steel with heads of copper;
screws, bolts, nuts, screw hooks, rivets, cotters,
cotter-pins, washers (including spring washers)
and similar articles, of copper.
Pref.
Gen.
(In) 3.9%
06%
PAL
15%
Duty
SRL
kg
7415.10
7415.21
-7415.29
-7415.33
-7415.33.01 ---7415.33.09 ---7415.39
-74.16 7416.00
Copper springs.
7417
7417.00
74.18
28%
15%
kg
15%
15%
15%
15%
kg
28%
15%
15%
15%
15%
15%
kg
(In)Free
15%
15%
kg
(In) Free
28%
15%
kg
28%
28%
28%
15%
15%
15%
kg
15%
15%
kg
15%
15%
kg
2.5%
28%
15%
15%
kg
kg
kg
kg
7418.11
--
7418.19
7418.20
--
Other
Sanitary ware and parts thereof
74.19
kg
kg
--
7419.99
-7419.99.01 ---7419.99.09 ----
BACK
CHAPTER - 75
NICKEL AND ARTICLES THEREOF
Chapter Note.
1
In this Chapter the following expressions have the meanings hereby assigned to them :
(a)
kg
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid
cross-section along their whole length in the shape of circles, ovals, rectangles
(including squares), equilateral triangles or regular convex polygons (including "
flattened circles " and " modified rectangles ", of which two opposite sides are
convex arcs, the other two sides being straight, of equal length and parallel). Products
with a rectangular (including square), triangular or polygonal cross-section may have
corners rounded along their whole length. The thickness of such products which have a
rectangular (including " modified rectangular ") cross-section exceeds one-tenth of the
width. The expression also covers cast or sintered products, of the same forms and
dimensions, which have been subsequently worked after production (otherwise than by
simple trimming or de-scaling), provided that they have not thereby assumed the
character of articles or products of other headings.
(b)
Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform crosssection along their whole length, which do not conform to any of the definitions of bars,
rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or
sintered products, of the same forms, which have been
subsequently worked after production (otherwise than by simple trimming or de-scaling),
provided that they have not thereby assumed the character of articles or products of other
headings.
(c)
Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section
along their whole length in the shape of circles, ovals, rectangles (including squares),
equilateral triangles or regular convex polygons (including " flattened circles " and "
modified rectangles ", of which two opposite sides are convex arcs, the other two sides
being straight, of equal length and parallel). Products with a rectangular (including
square), triangular or polygonal cross-section may have corners rounded along their
whole length. The thickness of such products which have a rectangular (including "
modified rectangular ") cross-section exceeds one-tenth of the width.
(d)
of a shape other than rectangular or square, of any size, provided that they do not
assume the character of articles or products of other headings.
Heading 75.06 applies, inter alia, to plates, sheets, strip and foil with patterns (for
example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which
have been perforated, corrugated, polished or coated, provided that they do not thereby
assume the character of articles or products of other headings.
(e)
Subheading Notes.
1.
In this Chapter the following expressions have the meanings hereby assigned to them :
(a)
Limiting content % by
Fe
Iron
O
Oxygen
Other elements, each
0.5
0.4
0.3
weight
(b)
Nickel alloys
Metallic substances in which nickel predominates by weight over each of the other elements
provided that :
(i)
(ii)
the content by weight of at least one of the other elements is greater than the limit
specified in the foregoing table, or
(iii)
1.
the total content by weight of elements other than nickel plus cobalt exceeds 1 %.
Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of subheading 7508.10
the term " wire " applies only to products, whether or not in coils, of any cross-sectional shape,
of which no cross-sectional dimension exceeds 6 mm.
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
75.01
Excise
Duty
Cess
PAL
SRL
Pref.
Gen.
(In)Free
06%
15%
kg
(In)Free
06%
15%
kg
75.02
Nickel mattes
Nickel oxide sinters and other intermediate products
of nickel metallurgy
Unwrought nickel.
7502.10
7502.20
(In)Free
(In)Free
06%
06%
15%
15%
kg
kg
75.03 7503.00
(In)Free
06%
15%
kg
75.04 7504.00
(In)Free
06%
15%
kg
75.05
(In)Free
(In)Free
06%
06%
15%
15%
kg
kg
(In)Free
(In)Free
06%
06%
15%
15%
kg
kg
(In) Free
(In)Free
2.5%
06%
15%
15%
kg
kg
7505.11
7505.12
7505.21
7505.22
-----
75.06
7506.10
7506.20
75.07
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
Pref.
Gen.
Excise
Duty
Cess
PAL
SRL
7507.11
7507.12
7507.20
---
(In)Free
(In)Free
(In)Free
06%
06%
06%
15%
15%
15%
kg
kg
kg
7508.10
7508.90
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
kg
kg
75.08
BACK
CHAPTER - 76
ALUMINIUM AND ARTICLES THEREOF
Chapter Note.
1.-
In this Chapter the following expressions have the meanings hereby assigned to them :
(a)
(b)
Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform crosssection along their whole length, which do not conform to any of the definitions of bars,
rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or
sintered products, of the same forms, which have been subsequently worked after
production (otherwise than by simple trimming or de-scaling), provided that they have
not thereby assumed the character of articles or products of other headings.
(c) Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section
along their whole length in the shape of circles, ovals, rectangles (including squares),
equilateral triangles or regular convex polygons (including " flattened circles " and "
modified rectangles ", of which two opposite sides are convex arcs, the other two sides
being straight, of equal length and parallel). Products with a rectangular (including
square), triangular or polygonal cross-section may have corners rounded along their
whole length. The thickness of such products which have a rectangular (including "
modified rectangular ") cross-section exceeds one-tenth of the width.
(d) Plates, sheets, strip and foil
Flat-surfaced products (other than the unwrought products of heading 76.01), coiled or
not, of solid rectangular (other than square) cross-section with or without rounded
corners (including " modified rectangles " of which two opposite sides are convex arcs,
the other two sides being straight, of equal length and parallel) of a uniform thickness,
which are :
-
of a shape other than rectangular or square, of any size, provided that they do not
assume the character of articles or products of other headings.
Headings 76.06 and 76.07 apply, inter alia, to plates, sheets, strip and foil with patterns
(for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products
which have been perforated, corrugated, polished or coated, provided that they do not
thereby assume the character of articles or products of other headings.
(e) Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-section with only one
enclosed void along their whole length in the shape of circles, ovals, rectangles
(including squares), equilateral triangles or regular convex polygons, and which have a
uniform wall thickness. Products with a rectangular (including square), equilateral
triangular or regular convex polygonal cross-section, which may have corners rounded
along their whole length, are also to be considered as tubes and pipes provided the inner
and outer cross-sections are concentric and have the same form and orientation. Tubes
and pipes of the foregoing cross-sections may be polished, coated, bent, threaded,
drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.
Subheading Notes.
1.
In this Chapter the following expressions have the meanings hereby assigned to them :
(a)
(1)
Other elements are, for example Cr, Cu, Mg, Mn, Ni, Zn.
(2)
Copper is permitted in a proportion greater than 0.1 % but not more than 0.2 %,
provided that neither the chromium nor manganese content exceeds 0.05 %.
(b)
Aluminium alloys
Metallic substances in which aluminium predominates by weight over each of the other
elements, provided that :
(i)
the content by weight of at least one of the other elements or of iron plus silicon
taken together is greater than the limit specified in the foregoing table; or
Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of subheading 7616.91
the term " wire " applies only to products, whether or not in coils, of any cross-sectional shape,
of which no cross-sectional dimension exceeds 6 mm.
Customs Duty
HS
Hdg.
HS
Code
PAL
2.5%
2.5%
15%
15%
kg
kg
(In)1.63%
2.5%
15%
kg
Description
Pref.
Gen.
(In)1.63%
(In)1.63%
76.02 7602.00
76.03
76.01
SRL
Duty
Unwrought aluminium.
7601.10
7601.20
7603.10
(In)1.63%
2.5%
15%
kg
7603.20
(In)1.63%
2.5%
15%
kg
76.04
HS
Hdg.
HS
Code
7404.10
7604.21
7604.29
PAL
28%
15%
28%
15%
15%
15%
kg
15%
28%
15%
15%
kg
kg
Description
Pref.
--
76.05
(In)9.75 %
Gen.
Duty
SRL
Aluminium wire.
7605.11
7605.19
--
--
Other
Of aluminium alloys:
(In)9.75 %
7605.21
--
7605.29
--
Other
76.06
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
kg
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
(In)1.63%
(SP)Free
(In)Free
2.5%
15%
kg
Free
15%
kg
(In)1.63%
(In)9.75 %
2.5%
15%
15%
15%
15%
15%
kg
kg
kg
2.5%
15%
kg
2.5%
15%
15%
15%
kg
kg
28%
15%
15%
15%
kg
kg
7606.11
7606.12
7606.91
7606.92
-----
76.07
Not backed:
Rolled but not further worked:
Aluminium foil in rolls or reels of a width
exceeding 75 cm
7607.11.09
7607.19
7607.20
7607.20.02
Other
Other
Backed:
Aluminium foil in rolls or reels backed with tissue
paper of 25 g/m2 or less
--------
7607.20.03 ----
7607.20.09 ----
Other
76.08
(In)9.75 %
Customs Duty
HS
Hdg.
HS
Code
PAL
15%
15%
kg
28%
28%
15%
15%
kg
kg
Description
76.09 7609.00
76.10
7610.10
7610.90
Pref.
Gen.
(In)9.75 %
Duty
SRL
76.11 7611.00
76.12
(In)9.75 %
15%
15%
kg
15%
15%
kg
2.5%
15%
15%
15%
kg
kg
2.5%
15%
kg
28%
28%
15%
15%
kg
kg
28%
15%
kg
-------
76.13 7613.00
76.14
(In)1.63%
76.15
7615.11
--
7615.19
--
Other:
(In)18.2%
Customs Duty
HS
Hdg.
HS
Code
7615.19.01
7615.19.09
7615.20
7615.20.01
7615.20.09
PAL
28%
28%
15%
15%
kg
kg
28%
15%
15%
15%
kg
kg
15%
15%
kg
Description
Pref.
-------------
76.16
Gen.
Duty
SRL
7616.91
--
Other:
Cloth, grill, netting and fencing, of aluminium wire:
7616.91.01 ----
7616.91.09
7616.99
7616.99.01
7616.99.02
7616.99.03
7616.99.04
7616.99.05
7616.99.06
7616.99.09
Other
Other:
Callots
Rubber coagulating pans
Shoe lasts
Expanded metal of aluminium
Pims
Ferrules
Other
--------------------------
28%
15%
15%
15%
kg
kg
2.5%
28%
06%
28%
06%
06%
28%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
kg
kg
kg
kg
kg
kg
kg
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
10%
10%
BACK
CHAPTER - 77
(Reserved for possible future use in the Harmonized System)
---------------------------------------------------------------------------------------------------------------------------
BACK
CHAPTER - 78
LEAD AND ARTICLES THEREOF
Chapter Note.
1.
In this Chapter the following expressions have the meanings hereby assigned to them :
(a)
sides being straight, of equal length and parallel). Products with a rectangular (including
square), triangular or polygonal cross-section may have corners rounded along their
whole length. The thickness of such products which have a rectangular (including "
modified rectangular ") cross-section exceeds one-tenth of the width. The expression also
covers cast or sintered products, of the same forms and dimensions, which have been
subsequently worked after production (otherwise than by simple trimming or de-scaling),
provided that they have not thereby assumed the character of articles or products of other
headings.
(b)
Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform crosssection along their whole length, which do not conform to any of the definitions of bars,
rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or
sintered products, of the same forms, which have been subsequently worked after
production (otherwise than by simple trimming or de-scaling), provided that they have
not thereby assumed the character of articles or products of other headings.
(c)
Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section
along their whole length in the shape of circles, ovals, rectangles (including squares),
equilateral triangles or regular convex polygons (including " flattened circles " and "
modified rectangles ", of which two opposite sides are convex arcs, the other two sides
being straight, of equal length and parallel). Products with a rectangular (including
square), triangular or polygonal cross-section may have corners rounded along their
whole length. The thickness of such products which have a rectangular (including "
modified rectangular ") cross-section exceeds one-tenth of the width.
(d)
of a shape other than rectangular or square, of any size, provided that they do not
assume the character of articles or products of other headings.
Heading 78.04 applies, inter alia, to plates, sheets, strip and foil with patterns (for
example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which
have been perforated, corrugated, polished or coated, provided that they do not thereby
assume the character of articles or products of other headings.
(e)
Hollow products, coiled or not, which have a uniform cross-section with only one
enclosed void along their whole length in the shape of circles, ovals, rectangles
(including squares), equilateral triangles or regular convex polygons, and which have a
uniform wall thickness. Products with a rectangular (including square), equilateral
triangular or regular convex polygonal cross-section, which may have corners rounded
along their whole length, are also to be considered as tubes and pipes provided the inner
and outer cross-sections are concentric and have the same form and orientation. Tubes
and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled,
waisted, expanded, cone-shaped or fitted with flanges, collars or rings.
Subheading Note.
1.
Ag
Silver
As
Arsenic
Bi
Bismuth
Ca
Calcium
Cd
Cadmium
Cu
Copper
Fe
Iron
S
Sulphur
Sb
Antimony
Sn
Tin
Zn
Zinc
Other (for example Te), each
0.02
0.005
0.05
0.002
0.002
0.08
0.002
0.002
0.005
0.005
0.002
0.001
Customs Duty
HS
Hdg.
HS
Code
PAL
2.5%
15%
kg
Description
78.01
Pref.
Gen.
(In)1.63%
Duty
SRL
Unwrought lead.
7801.10
7801.91
--
Refined lead
Other:
Containing by weight antimony as the principal other
element
7801.99
--
Other
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
78.02 7802.00
(In)1.63%
2.5%
15%
kg
78.03 7803.00
(In)1.63%
2.5%
15%
kg
78.04
7804.11
--
7804.19
7804.20
--
Other
Powders and flakes
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
kg
kg
kg
(In)1.63%
2.5%
15%
kg
(In)1.63%
2.5%
15%
kg
78.05 7805.00
78.06 7806.00
BACK
CHAPTER - 79
ZINC AND ARTICLES THEREOF
Chapter Note.
1.
In this Chapter the following expressions have the meanings hereby assigned to them :
(a)
(b)
(c)
Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section
along their whole length in the shape of circles, ovals, rectangles (including squares),
equilateral triangles or regular convex polygons (including " flattened circles " and "
modified rectangles ", of which two opposite sides are convex arcs, the other two sides
being straight, of equal length and parallel). Products with a rectangular (including
square), triangular or polygonal cross-section may have corners rounded along their
whole length. The thickness of such products which have a rectangular (including "
modified rectangular ") cross-section exceeds one-tenth of the width.
(d)
Heading 79.05 applies, inter alia, to plates, sheets, strip and foil with patterns (for
example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which
have been perforated, corrugated, polished or coated, provided that they do not thereby
assume the character of articles or products of other headings.
(e)
Subheading Note.
1
In this Chapter the following expressions have the meanings hereby assigned to them :
(a)
(b)
Zinc alloys
Metallic substances in which zinc predominates by weight over each of the other
elements, provided that the total content by weight of such other elements exceeds 2.5
%.
(c)
Zinc dust
HS
Code
PAL
2.5%
15%
kg
Description
79.01
Pref.
Gen.
(In)1.63%
Duty
SRL
Unwrought zinc.
7901.11
--
7901.12
--
7901.20
Zinc alloys
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
79.02 7902.00
(In)1.63%
2.5%
15%
kg
79.03
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
79.04 7904.00
(In)1.63%
2.5%
15%
kg
79.05 7905.00
(In)1.63%
2.5%
15%
kg
79.06 7906.00
(In)1.63%
2.5%
15%
kg
(+) 1.25
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
7903.10
7903.90
79.07 7907.00
7907.00.01 ----
Callots
7907.00.09 ----
Other
BACK
CHAPTER - 80
TIN AND ARTICLES THEREOF
Chapter Note.
1.-
In this Chapter the following expressions have the meanings hereby assigned to them :
(a)
Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform crosssection along their whole length, which do not conform to any of the definitions of
bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers
cast or sintered products, of the same forms, which have been subsequently worked
after production (otherwise than by simple trimming or de-scaling), provided that they
have not thereby assumed the character of articles or products of other headings.
(c)
Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section
along their whole length in the shape of circles, ovals, rectangles (including squares),
equilateral triangles or regular convex polygons (including " flattened circles " and "
modified rectangles ", of which two opposite sides are convex arcs, the other two sides
being straight, of equal length and parallel). Products with a rectangular (including
square), triangular or polygonal cross-section may have corners rounded along their
whole length. The thickness of such products which have a rectangular (including "
modified rectangular ") cross-section exceeds one-tenth of the width.
(d)
Headings 80.04 and 80.05 apply, inter alia, to plates, sheets, strip and foil with
patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such
products which have been perforated, corrugated, polished or coated, provided that
they do not thereby assume the character of articles or products of other headings.
(e)
(including squares), equilateral triangles or regular convex polygons, and which have a
uniform wall thickness. Products with a rectangular (including square), equilateral
triangular or regular convex polygonal cross-section, which may have corners rounded
along their whole length, are also to be considered as tubes and pipes provided the
inner and outer cross-sections are concentric and have the same form and orientation.
Tubes and pipes of the foregoing cross-sections may be polished, coated, bent,
threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or
rings.
Subheading Note.
1.
In this Chapter the following expressions have the meanings hereby assigned to them :
(a)
(b)
Limiting content % by
weight
Bismuth
Copper
0.1
0.4
Tin alloys
Metallic substances in which tin predominates by weight over each of the other elements,
provided that :
(i)
the total content by weight of such other elements exceeds 1 %; or
(ii)
the content by weight of either bismuth or copper is equal to or greater than the
limit specified in the foregoing table.
Customs Duty
HS
Hdg.
PAL
2.5%
2.5%
15%
15%
kg
kg
(In)1.63%
2.5%
15%
kg
(In)1.63%
2.5%
15%
kg
(In)1.63%
2.5%
15%
kg
HS
Code
Description
Pref.
Gen.
(In)1.63%
(In)1.63%
80.02 8002.00
80.03 8003.00
80.04 8004.00
80.01
Duty
SRL
Unwrought tin.
8001.10
8001.20
80.05 8005.00
80.06 8006.00
80.07 8007.00
(In)1.63%
2.5%
15%
kg
(In)1.63%
2.5%
15%
kg
(In)1.63%
2.5%
15%
kg
BACK
CHAPTER - 81
OTHER BASE METALS; CERMETS; ARTICLES THEREOF
Subheading Note.
1. Note 1 to Chapter 74, defining " bars and rods ", " profiles ", " wire " and " plates, sheets, strip
and foil " applies, mutatis mutandis, to this Chapter.
Customs Duty
HS
Hdg.
HS
Code
81.01
PAL
2.5%
15%
kg
2.5%
15%
kg
(In)1.63% 2.5%
(In)1.63% 2.5%
Customs Duty
15%
15%
kg
kg
Pref.
Gen.
(In)1.63%
(In)1.63%
SRL
Duty
HS
Hdg.
Description
8101.94
--
8101.95
--
8101.96
--
Powders
Other:
Unwrought tungsten, including bars and rods obtained
simply by sintering
Bars and rods, other than those obtained simply by
sintering, profiles, plate, sheets, strip and foil
Wire
HS
Code
8101.97
8101.99
PAL
2.5%
2.5%
15%
15%
kg
kg
(In)1.63%
2.5%
15%
kg
(In)1.63%
2.5%
15%
kg
(In)1.63%
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
kg
kg
kg
kg
Description
---
81.02
Pref.
Gen.
(In)1.63%
(In)1.63%
SRL
Duty
--
8102.95
--
8102.96
8102.97
8102.99
----
Powders
Other:
Unwrought molybdenum, including bars and rods
obtained simply by sintering
Bars and rods, other than those obtained simply by
sintering, profiles, plates, sheets, strip and foil
Wire
Waste and scrap
Other
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
81.03
8103.30
8103.90
81.04
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
kg
kg
kg
8104.11
8104.19
8104.20
---
Unwrought magnesium:
Containing at least 99.8% by weight of magnesium
Other
Waste and scrap
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
kg
kg
kg
8104.30
8104.90
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
kg
kg
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
(In)1.63% 2.5%
(In)1.63% 2.5%
Customs Duty
15%
15%
kg
kg
81.05
8105.30
8105.90
81.06
8106.00.01 ---8106.00.09 ---81.07
HS
Hdg.
HS
Code
8107.90
PAL
2.5%
15%
kg
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
kg
kg
kg
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
kg
kg
kg
Description
81.08
Other
Pref.
Gen.
(In)1.63%
Duty
SRL
81.09
8109.20
8109.30
8109.90
81.10
81.11
8111.00.01 ---8111.00.09 ---81.12
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
kg
kg
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
kg
kg
kg
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
kg
kg
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
kg
kg
kg
8112.12
8112.13
8112.19
8112.21
8112.22
8112.29
8112.30
8112.30.01
8112.30.09
8112.40
8112.40.01
8112.40.09
8112.51
8112.52
8112.59
8112.92
-----------------------
Beryllium:
Unwrought; powders
Waste and scrap
Other
Chromium:
Unwrought; powders
Waste and scrap
Other
Germanium :
Waste and scrap
Other
Vanadium :
Waste and Scrap
Other
Thallium:
Unwrought; powders
Waste and scrap
Other
Other:
Unwrought; waste and scrap; powders
Customs Duty
HS
Hdg.
HS
Code
8112.92.01 ---8112.92.09 ---8112.99
--
81.13 8113.00
8113.00.01 ---8113.00.09 ----
BACK
PAL
2.5%
2.5%
2.5%
15%
15%
15%
kg
kg
kg
2.5%
2.5%
15%
15%
kg
kg
Description
Pref.
Gen.
(In)1.63%
(In)1.63%
(In)1.63%
(In)1.63%
(In)1.63%
Duty
SRL
CHAPTER - 82
TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL;
PARTS THEREOF OF BASE METAL
Chapter Notes.
1.
Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure
sets, and goods of heading 82.09, this Chapter covers only articles with a blade, working edge,
working surface or other working part of :
(a)
Base metal;
2.
(c)
(d)
Abrasive materials on a support of base metal, provided that the articles have
cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and
function after the application of the abrasive.
Parts of base metal of the articles of this Chapter are to be classified with the articles of which
they are parts, except parts separately specified as such and tool-holders for hand tools (heading
84.66). However parts of general use as defined in Note 2 to Section XV are in all cases excluded
from this Chapter.
Heads, blades and cutting plates for electric shavers and electric hair clippers are to be classified
in heading 85.10.
3.
Sets consisting of one or more knives of heading 82.11 and at least an equal number of articles of
heading 82.15 are to be classified in heading 82.15.
Customs Duty
HS
Hdg.
HS
Code
Description
82.01
Pref.
Gen.
VAT
Excise
Duty
Cess
PAL
SRL
SUR
Unit
of
Qty. Rem
arks
-------
15%
15%
15%
15%
kg
kg
15%
15%
15%
15%
15%
15%
kg
kg
kg
15%
15%
kg
8201.60
8201.90
82.02
15%
15%
kg
15%
15%
kg
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
kg
kg
(In) 3.9%
(In) 3.9%
(In) 3.9%
06%
06%
06%
15%
15%
15%
kg
kg
kg
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
kg
kg
(In) 3.9%
06%
15%
kg
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
kg
kg
(In) 3.9%
06%
15%
kg
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
kg
kg
(In) 3.9%
06%
15%
kg
8202.31
8202.39
8202.40
-----
8202.91
8202.99
82.03
Hand saws
Band saw blades
Circular saw blades (including slitting or slotting saw
blades):
With working part of steel
Other, including parts
Chain saw blades
Other saw blades:
Straight saw blades, for working metal
Other
Files, rasps, pliers (including cutting pliers),
pincers, tweezers, metal cutting shears, pipecutters, bolt croppers, perforating punches and
similar hand tools.
8203.10
8203.20
8203.30
8203.40
82.04
8204.11
8204.12
8204.20
---
Customs Duty
HS
Hdg.
HS
Code
Description
82.05
Pref.
Gen.
VAT
Excise
Duty
Cess
PAL
SRL
SUR
Unit
of
Qty. Rem
arks
8205.40
---
8205.51
8205.59
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
kg
kg
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
kg
kg
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
kg
kg
8205.60
8205.70
8205.80
8205.90
82.06 8206.00
Blow lamps
Vices, clamps and the like
Anvils; portable forges; hand or pedal-operated
grinding wheels with frameworks
Sets of articles of two or more of the foregoing
subheadings
Tools of two or more of the headings 82.02 to 82.05,
put up in sets for retail sale.
82.07
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
kg
kg
(In) 3.9%
06%
15%
kg
(In) 3.9%
06%
15%
kg
(In) 3.9%
06%
15%
kg
(In) 3.9%
(In) 3.9%
(In) 3.9%
(In) 3.9%
(In) 3.9%
(In) 3.9%
(In) 3.9%
(In) 3.9%
(In) 3.9%
(In) 3.9%
06%
06%
06%
06%
06%
06%
06%
06%
06%
06%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
kg
kg
(In) 3.9%
(In) 3.9%
(In) 3.9%
06%
06%
06%
15%
15%
15%
kg
kg
kg
8207.13
8207.19
8207.20
8207.30
8207.40
8207.50
8207.60
8207.70
8207.80
8207.90
---
82.08
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
8208.40
8208.90
Customs Duty
HS
Hdg.
HS
Code
Description
82.09 8209.00
82.10 8210.00
82.11
Pref.
(In) 3.9%
Gen.
VAT
Excise
Duty
Cess
PAL
SRL
SUR
Unit
of
Qty. Rem
arks
06%
15%
kg
15%
15%
kg
15%
15%
15%
15%
15%
15%
u
u
---
8211.93
8211.94
8211.95
----
82.12
15%
15%
15%
15%
15%
15%
u
kg
kg
28%
15%
15%
28%
28%
15%
15%
15%
u
u
kg
06%
15%
kg
28%
15%
kg
28%
28%
15%
15%
kg
kg
(B)14%
(B)14%
28%
28%
15%
15%
kg
kg
(B)14%
(B)14%
28%
28%
15%
15%
kg
kg
Razors
Safety razor blades, including razor blade blanks in
strips:
Razor blade blanks
Other
Other parts
Scissors, tailors' shears and similar shears, and
blades therefor.
82.14
(In) 3.9%
8214.20
8214.90
82.15
8215.10
8215.20
---
8215.91
8215.99
BACK
CHAPTER - 83
MISCELLANEOUS ARTICLES OF BASE METAL
Chapter Notes.
1.
For the purposes of this Chapter, parts of base metal are to be classified with their parent articles.
However, articles of iron or steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or similar
articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of
articles of this Chapter.
2.
For the purposes of heading 83.02, the word " castors " means those having a diameter
(including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter
(including, where appropriate, tyres) exceeding 75 mm provided that the width of the wheel or
tyre fitted thereto is less than 30 mm.
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
83.01
Cess
Unit of Rema
Qty. rks
PAL
SRL
SUR.
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
kg
kg
(In)18.2%
15%
28%
28%
15%
15%
15%
kg
kg
kg
(In)9.75 %
15%
15%
kg
Pref.
Gen.
(In)9.75 %
(In)9.75 %
(In)9.75 %
(In)9.75 %
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
15%
Duty
83.02
Padlocks
Locks of a kind used for motor vehicles
Locks of a kind used for furniture
Other locks
Clasps and frames with clasps, incorporating locks
Parts
Keys presented separately
Base metal mountings, fittings and similar articles
suitable for furniture, doors, staircases, windows,
blinds, coachwork, saddlery, trunks, chests, caskets
or the like; base metal hat-racks, hat-pegs, brackets
and similar fixtures; castors with mountings of
base metal; automatic door closers of base metal.
8302.10
8302.10.01
8302.10.09
8302.20
8302.30
-------
Hinges:
Of aluminium
Other
Castors
Other mountings, fittings and similar articles suitable
for motor vehicles
Customs Duty
HS
Hdg.
HS
Code
8302.41
8302.42
8302.49
8302.50
8302.60
83.03 8303.00
VAT Excise
Description
------
Pref.
Gen.
(In)9.75 %
28%
28%
28%
28%
15%
28%
Cess
Unit of Rema
Qty. rks
PAL
SRL
SUR.
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
15%
kg
Duty
83.04 8304.00
83.05
28%
15%
kg
28%
28%
28%
15%
15%
15%
kg
kg
kg
06%
28%
15%
15%
kg
kg
(In)18.2%
(In)18.2%
(In)18.2%
28%
28%
28%
15%
15%
15%
kg
kg
kg
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
kg
kg
15%
15%
15%
15%
15%
15%
kg
kg
kg
83.06
(In)18.2%
(In)18.2%
(In)18.2%
83.07
8307.10
8307.90
83.08
Of iron or steel
Of other base metal
Clasps, frames with clasps, buckles, buckle-clasps,
hooks, eyes, eyelets and the like, of base metal, of a
kind used for clothing, footwear, awnings, hand
bags, travel goods or other made up articles;
tubular or bifurcated rivets, of base metal; beads
and spangles, of base metal.
8308.10
8308.20
8308.90
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
83.09
Pref.
Duty
Gen.
Cess
PAL
SRL
SUR.
Unit of Rema
Qty. rks
Crown corks
Other:
15%
15%
kg
Roll-over capsules
Fastening of iron or steel for sealing bags
Other
28%
28%
15%
15%
15%
15%
kg
kg
kg
83.10 8310.00
83.11
28%
15%
kg
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
kg
kg
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
kg
kg
8311.20
8311.30
8311.90
SECTION - XVI
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(ij)
(k)
(l)
(m)
(n)
(o)
(p)
(q)
2.
Parts of general use, as defined in Note 2 to Section XV, of base metal (Section
XV), or similar goods of plastics (Chapter 39);
Drill pipe (heading 73.04);
Endless belts of metal wire or strip (Section XV);
Articles of Chapter 82 or 83;
Articles of Section XVII;
Articles of Chapter 90;
Clocks, watches or other articles of Chapter 91;
Interchangeable tools of heading 82.07 or brushes of a kind used as parts of machines
(heading 96.03); similar interchangeable tools are to be classified according to the
constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59
or heading 68.04 or 69.09);
Articles of Chapter 95 or
Typewriter or similar ribbons, whether or not on spools or in cartridges (classified
according to their constituent material, or in heading 96.12 if inked or otherwise
prepared for giving impressions).
Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of
machines (not being parts of the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be
classified according to the following rules :
(a)
Parts which are goods included in any of the headings of chapter 84 or 85(other
than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.85, 85.03, 85.22, 85.29, 85.38
and 85.48) are in all cases to be classified in their respective headings;
(b)
Other parts, if suitable for use solely or principally with a particular kind of
machine, or with a number of machines of the same heading (including a machine
of heading 84.79 or 85.43) are to be classified with the machines of that kind or
in heading 84.09, 84.31, 84.48, 84.66, 84.73,85.03,85.22, 85.29 or 85.38 as
appropriate. However, parts which are equally suitable for use principally with
the goods of headings 85.17 and 85.25 to 85.28 are to be classified in heading
85.17;
(c)
All other parts to be classified in heading 84.09, 84.31, 84.48, 84.66, 84.73,
85.03, 85.22, 85.29 or 85.38 as appropriate or , failing that , in heading 84.85 or 85.48.
3.
Unless the context otherwise requires, composite machines consisting of two or more machines
fitted together to form a whole and other machines designed for the purpose of performing two or
more complementary or alternative functions are to be classified as if consisting only of that
component or as being that machine which performs the principal function.
4.
5.
For the purposes of these Notes, the expression " machine " means any machine, machinery, plant,
equipment, apparatus or appliance cited in the headings of Chapter 84 or 85.
BACK
CHAPTER - 84
NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES;
PARTS THEREOF
Chapter Notes.
1.
2.
Subject to the operation of Note 3 to Section XVI, a machine or appliance which answers to a
description in one or more of the headings 84.01 to 84.24 and at the same time to a description in
one or other of the headings 84.25 to 84.80 is to be classified under the appropriate heading of the
former group and not the latter.
Heading 84.19 does not, however, cover :
(a)
(b)
(c)
(d)
(e)
A machine-tool for working any material which answers to a description in heading 84.56 and at
the same time to a description in heading 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to
be classified in heading 84.56.
4.
Heading 84.57 applies only to machine-tools for working metal, other than lathes (including
turning centres), which can carry out different types of machining operationseither :
(a)
by automatic tool change from a magazine or the like in conformity with a machining
programme (machining centres),
(b)
by the automatic use, simultaneously or sequentially, of different unit heads
working on a fixed position workpiece (unit construction machines, single station), or
(c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer
machines).
(B)
5.
(A
For the purposes of heading 84.71, the expression " automatic data
processing machines " means :
(a)
(2)
(b)
(c)
(C)
(1)
(D)
Printers, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy
the conditions of paragraphs (B) (b) and (B) (c) above, are in all cases to be classified as
units of heading 84.71.
(E)
Machines performing a specific function other than data processing and incorporating or
working in conjunction with an automatic data processing machine are to be classified in
the headings appropriate to their respective functions or, failing that, in residual
headings.
6.
Heading 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters
of which do not differ from the nominal diameter by more than 1 % or bymore than 0.05 mm,
whichever is less. Other steel balls are to be classified in heading 73.26.
A machine which is used for more than one purpose is, for the purposes of classification, to be
treated as if its principal purpose were its sole purpose.
Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine the principal purpose of
which is not described in any heading or for which no one purpose isthe principal purpose is,
unless the context otherwise requires, to be classified in heading 84.79. heading 84.79 also
covers machines for making rope or cable (for example, stranding, twisting or cabling machines)
from metal wire, textile yarn or any other material or from a combination of such materials.
8.
For the purposes of heading 84.70, the term " pocket-size " applies only to machines the
dimensions of which do not exceed 170 mm x 100 mm x 45 mm.
Subheading Notes.
1.
For the purposes of subheading 8471.49, the term " systems " means automatic data processing
machines whose units satisfy the conditions laid down in Note 5 (B) to Chapter 84 and which
comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner),
and one output unit (for example, a visual display unit or a printer).
2.
Customs Duty
HS
Hdg.
VAT Excis
HS
Code
Description
84.01
Pref.
Gen.
e
Duty
Cess
PAL
SRL
SUR
Unit of
Qty. Remarks
Nuclear reactors; fuel elements (cartridges), nonirradiated, for nuclear reactors; machinery and
apparatus for isotopic separation.
8401.10
8401.20
Nuclear reactors
Machinery and apparatus for isotopic separation,
and parts thereof
(In)1.63%
2.5% 15%
1.5% 0.25%
10%
kg
(In)1.63%
2.5% 15%
1.5% 0.25%
10%
kg
8401.30
8401.40
84.02
(In)1.63%
(In)1.63%
2.5% 15%
2.5% 15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
(In)Free
2.5% 15%
1.5% 0.25%
10%
kg
(In)Free
2.5% 15%
1.5% 0.25%
10%
kg
(In)Free
(In)Free
(In)Free
2.5% 15%
2.5% 15%
2.5% 15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
kg
kg
kg
(In)1.63%
(In)1.63%
2.5% 15%
2.5% 15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
kg
(In)1.63%
(In)1.63%
(In)1.63%
2.5% 15%
2.5% 15%
2.5% 15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
kg
kg
kg
8402.11
--
8402.12
--
8402.19
--
8402.20
8402.90
84.03
8403.10
8403.90
84.04
Boilers
Parts
Auxiliary plant for use with boilers of heading
84.02 or 84.03 (for example, economisers, superheaters, soot removers, gas recoverers);
condensers for steam or other vapour power
units.
8404.10
8404.20
8404.90
84.05
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
8405.10
8405.90
Parts
84.06
Duty
Cess
PAL
SRL
SUR
Unit of
Qty. Remarks
Pref.
Gen.
(In)Free
(In)Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
(In)Free
2.5%
15%
1.5% 0.25%
10%
8406.81
8406.82
8406.90
---
84.07
Other turbines:
Of an output exceeding 40 MW
Of an output not exceeding 40 MW
Parts
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
kg
(In)1.63%
2.5%
15%
1.5% 0.25%
10%
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
28%
15%
1.5% 0.25%
10%
28%
15%
1.5% 0.25%
10%
28%
15%
1.5% 0.25%
10%
28%
15%
1.5% 0.25%
10%
28%
15%
1.5% 0.25%
10%
28%
15%
1.5% 0.25%
10%
28%
15%
1.5% 0.25%
10%
28%
15%
1.5% 0.25%
10%
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
PAL
SUR
8407.31
-8407.31.01 ----
Aircraft engines
Marine propulsion engines:
Outboard motors:
Not exceeding 25 HP
Other
Other:
Not exceeding 50 HP
Other
Reciprocating piston engines of a kind used for the
propulsion of vehicles of Chapter 87:
Of a cylinder capacity not exceeding 50 cc:
More than 10 years old
8407.31.09 ----
Other
8407.32
8407.32.01 ----
8407.32.09 ----
Other
8407.33
8407.33.01 ----
8407.33.09 ----
Other
8407.34
-8407.34.01 ----
8407.34.09 ----
Other
8407.90
8407.90.01 ---8407.90.09 ----
Other engines:
More than 10 years old
Other
8407.21
8407.21.01
8407.21.09
8407.29
8407.29.01
8407.29.09
---------------
--
--
*25.2%
(In)18.2 %
*25.2%
(In)18.2 %
*25.2%
(In)18.2 %
*25.2%
(In)18.2 %
*25.2%
(In)18.2 %
*25.2%
(In)18.2 %
*25.2%
(In)18.2 %
*25.2%
(In)18.2 %
(In)9.75 %
(In)9.75 %
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
84.08
Pref.
Gen.
(In) Free
2.5%
Duty
Cess
SRL
Unit of
Qty. Remarks
8408.10
8408.20
15%
1.5% 0.25%
10%
8408.20.01 ----
(In) Free
2.5%
15%
1.5% 0.25%
10%
8408.20.02 ----
(In) Free
2.5%
15%
1.5% 0.25%
10%
(In)Free
15%
15%
1.5% 0.25%
10%
(In)Free
15%
15%
1.5% 0.25%
10%
(In)Free
15%
15%
1.5% 0.25%
10%
(In)Free
15%
15%
1.5% 0.25%
10%
15%
15%
1.5% 0.25%
10%
15%
15%
95%
1.5% 0.25%
10%
*13.5%
(In)Free
15%
15%
95%
1.5% 0.25%
10%
(In) Free
(In) Free
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In)Free
2.5%
15%
1.5% 0.25%
10%
kg
15%
1.5% 0.25%
10%
kg
15%
1.5% 0.25%
10%
kg
PAL
SUR
8408.20.03 ----
8408.20.08 ----
8408.20.09 ----
8408.20.04 ----
8408.20.05 ----
8408.20.06 ----
8408.20.07 ----
8408.90
8408.90.01 ---8408.90.09 ---84.09
Other engines:
More than 10 years old
Other
*13.5%
(In)Free
*13.5%
(In)Free
8409.10
8409.91
--
8409.99
--
Other
84.10
*2.25%
(SP)2.25%
(In)Free 2.5%
*2.25%
(SP)2.25%
(In)Free 2.5%
HS
Hdg.
84.11
HS
Code
VAT Excise
Description
8410.11
8410.12
---
8410.13
8410.90
--
Duty
Cess
SRL
Unit of
Qty. Remarks
Pref.
Gen.
(In)Free
2.5%
15%
1.5% 0.25%
10%
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
kg
8411.11
8411.12
8411.21
8411.22
8411.81
8411.82
8411.91
8411.99
---------
84.12
(In)Free
(In)Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In)Free
(In)Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In)Free
(In)Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In)Free
(In)Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
(In)Free
2.5%
15%
1.5% 0.25%
10%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In)Free
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
u
u
u
kg
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In) Free
2.5%
15%
1.5% 0.25%
10%
(In) Free
2.5%
15%
1.5% 0.25%
10%
2.5%
2.5%
2.5%
2.5%
28%
Customs Duty
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
u
u
u
u
u
PAL
SRL
SUR
-----
84.13
HS
Hdg.
Turbo-jets:
Of a thrust not exceeding 25 kN
Of a thrust exceeding 25 kN
Turbo-propellers:
Of a power not exceeding 1,100 kW
Of a power exceeding 1,100 kW
Other gas turbines:
Of a power not exceeding 5,000 kW
Of a power exceeding 5,000 kW
Parts:
Of turbo-jets or turbo-propellers
Other
8413.11
--
8413.19
8413.20
--
8413.30
8413.40
8413.40.01
8413.40.02
8413.40.09
8413.50
8413.60
----------
HS
Code
8413.70
8413.70.01 ----
8413.70.09 ---8413.81
-8413.82
-8413.91
--
(In)Free
(In)Free
(In)Free
(In) Free
VAT Excise
Description
Other centrifugal pumps:
Water pumps except submersible pumps, having an
inlet and oulet of a internal diameter not exceeding
15 cm.
Other
Other pumps; liquid elevators:
Pumps
Liquid elevators
Parts:
Of pumps:
Pref.
(In)1.63%
(In)1.63%
Duty
Gen.
Cess
Unit of
Qty. Remarks
28%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
Housings
Other
Of liquid elevators
(In)18.2%
(In)9.75 %
28%
15%
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
kg
kg
kg
Vacuum pumps
(In) Free
Hand or foot-operated air pump
(In) Free
Compressors of a kind used in refrigerating
equipment:
Compressors for local manufacture of milk chilling
tanks or cold rooms
(In) Free
Other
(In) Free
Air compressors mounted on a wheeled chassis for
towing
(In) Free
Fans:
Table, floor, wall, window, ceiling or roof fans, with
a self-contained electric motor of an output not
(B)18.6%
exceeding 125 W
(In) 18.2%
Other:
Car fans
Other
Hoods having a maximum horizontal side not
exceeding 120 cm
(In)1.63%
Other:
Air compressors
(In) Free
Other
(In) Free
Parts:
Parts of subheadings 8414.51 and 8414.59.01
(In)18.2%
Parts of subheading 8414.59.09
(In)18.2%
Other
(In)1.63%
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
2.5%
15%
1.5% 0.25%
10%
28%
15%
1.5% 0.25%
10%
28%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
2.5%
15%
1.5% 0.25%
10%
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
28%
28%
2.5%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
kg
kg
kg
PAL
SUR
8414.51
--
8414.59
8414.59.01
8414.59.09
8414.60
--------
8414.80
8414.80.01
8414.80.09
8414.90
8414.90.01
----------
10%
Air conditioning machines, comprising a motordriven fan and elements for changing the
temperature and humidity, including those
machines in which the humidity cannot be
separately regulated.
8415.10
HS
Hdg.
HS
Code
VAT Excise
Description
-------------------
Pref.
Duty
Gen.
Cess
SRL
Unit of
Qty. Remarks
15%
18%
1.5% 0.25%
10%
15%
15%
15%
28%
28%
18%
18%
18%
18%
18%
10%
10%
10%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
u
u
u
u
u
28%
28%
18%
18%
10%
10%
10%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
L
L
8415.81
--
8415.81.01
8415.81.09
8415.82
8415.82.01
8415.82.09
--------------
8415.83
-8415.83.01 ----
8415.83.09 ---8415.90
-
Other
Parts
84.16
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In)9.75 %
15%
15%
1.5% 0.25%
10%
(In)9.75 %
15%
15%
1.5% 0.25%
10%
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
kg
(In) Free
2.5%
15%
1.5% 0.25%
10%
kg
(In) Free
2.5%
15%
1.5% 0.25%
10%
kg
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
(In) Free
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
u
u
u
kg
PAL
SRL
SUR
8416.30
8416.90
84.17
8417.10
8417.20
8417.80
8417.90
84.18
Customs Duty
HS
Hdg.
HS
Code
8418.10
VAT Excise
Description
-
8418.10.01 ----
8418.10.09 ----
Other
Duty
Cess
Unit of
Qty. Remarks
Pref.
Gen.
* 23.52%
(In)18.2%
28%
18%
10%
1.5% 0.25%
10%
* 23.52%
(In)18.2%
28%
18%
10%
1.5% 0.25%
10%
* 23.52%
(In)18.2%
28%
18%
10%
10%
1.5% 0.25%
10%
* 23.52%
(In)18.2%
28%
18%
10%
10%
1.5% 0.25%
10%
8418.21
-8418.21.01 ----
Compression-type:
Used/reconditioned
8418.21.09 ----
Other
8418.22
-8418.22.01 ----
Absorption-type, electrical:
Used/reconditioned
8418.22.09 ----
Other
8418.29
8418.29.01
8418.29.09
8418.30
Other:
Used/reconditioned
Other
Freezers of the chest type, not exceeding 800 1
capacity:
Not exceeding 566 1 used/reconditioned
--------
8418.30.01 ----
8418.30.02 ----
8418.50.01 ----
Other, used/reconditioned
Other
Freezers of the upright type, not exceeding 900 1
capacity:
Not exceeding 566 1 used/reconditioned
Other, not exceeding 566 1
Other, used/reconditioned
Other
Other, refrigerating or freezing chests, cabinets,
display counters, show-cases and similar
refrigerating or freezing furniture:
Used/reconditioned
8418.50.09 ----
Other
8418.40.01
8418.40.02
8418.40.03
8418.40.09
8418.50
-------------
8418.61
--
HS
Code
8418.61.05
8418.61.06
8418.61.07
8418.61.09
8418.69
8418.69.01
* 23.52%
(In)18.2%
28%
18%
10%
* 23.52%
(In)18.2%
28%
18%
10%
* 23.52%
* 23.52%
28%
28%
18%
18%
10%
10%
* 23.52%
(In)18.2%
28%
18%
* 23.52%
(In)18.2%
(In)1.63%
(In)1.63%
28%
2.5%
2.5%
28%
28%
2.5%
2.5%
* 23.52%
* 23.52%
*1.25 %
(In) 1.63% 2.5%
*1.25 %
(In) 1.63% 2.5%
1.5% 0.25%
10%
10%
1.5% 0.25%
10%
10%
10%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
10%
1.5% 0.25%
10%
18%
15%
15%
10%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
u
18%
18%
15%
15%
10%
10%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
u
u
u
u
15%
1.5% 0.25%
10%
15%
1.5% 0.25%
10%
* 11.25%
15%
15%
1.5% 0.25%
10%
* 1.25%
2.5%
15%
1.5% 0.25%
10%
* 1.25% 2.5%
* 1.25% 2.5%
Customs Duty
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
PAL
SRL
SUR
VAT Excise
Description
-----------------
Duty
Cess
Unit of
Qty. Remarks
Pref.
Gen.
* 1.25%
* 1.25%
* 1.25%
* 1.25%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
u
u
u
u
* 11.25%
15%
15%
1.5% 0.25%
10%
kg
* 11.25%
15%
15%
1.5% 0.25%
10%
kg
* 1.25%
* 1.25%
* 1.25%
2.5%
2.5%
2.5%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
kg
kg
kg
L
L
--------------
* 1.25%
* 1.25%
* 1.25%
2.5%
2.5%
2.5%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
kg
kg
kg
* 7.5%
28%
28%
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
kg
kg
kg
15%
1.5% 0.25%
10%
kg
15%
1.5% 0.25%
10%
kg
15%
1.5% 0.25%
10%
kg
2.5%
2.5%
2.5%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
u
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
10%
u
u
u
u
u
u
PAL
SRL
SUR
*1.25 %
(In) 1.63% 2.5%
*1.25 %
(In) 1.63% 2.5%
*1.25 %
(In) 1.63% 2.5%
10%
10%
84.19
Machinery, plant or laboratory equipment,
whether or not electrically heated (excluding
furnaces, ovens and other equipment of heading
85.14), for the treatment of materials by a
process involving a change of temperature such
as heating, cooking, roasting, distilling,
rectifying, sterilising, pasteurising, steaming,
drying evaporating, vaporising, condensing or
cooling, other than machinery or plant of a kind
used for domestic purposes; instantaneous or
storage water heaters, non-electric.
8419.11
8419.19
8419.20
8419.31
8419.32
8419.39
8419.40
8419.50
8419.60
HS
Hdg.
------
HS
Code
8419.81
(In)1.63%
(In)1.63%
(In)1.63%
VAT Excise
Description
-
--
8419.89
-8419.89.01 ---8419.89.09 ---8419.90
-
84.20
Duty
Cess
Unit of
Qty. Remarks
Pref.
Gen.
(In)1.63%
2.5%
15%
1.5% 0.25%
10%
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
u
(In) Free
2.5%
15%
1.5% 0.25%
10%
8420.10
8420.91
8420.99
---
84.21
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
15%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In)1.63%
15%
28%
2.5%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
u
(In) Free
28%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In)1.63%
2.5%
15%
1.5% 0.25%
10%
kg
(In)18.2 %
28%
15%
1.5% 0.25%
10%
kg
(In)18.2 % 28%
(In) 9.75% 15%
Customs Duty
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
PAL
SUR
8421.11
8421.12
8421.19
8421.19.01
8421.19.09
----------
8421.21
8421.21.01
8421.21.09
8421.22
---------
8421.23
8421.29
---
8421.31
--
8421.39
8421.91
8421.99
----
Other
Parts:
Of centrifuges, including centrifugal dryers
Other:
8421.99.01
----
8421.99.02 ----
8421.99.09 ---HS
Hdg.
Parts:
Cylinders
Other
HS
Code
VAT Excise
Description
84.22
Pref.
Duty
Gen.
Cess
SRL
Unit of
Qty. Remarks
8422.11
8422.19
8422.20
---
8422.30
(In)9.75 % 15%
(In) Free 2.5%
(In) Free
2.5%
18%
15%
15%
10%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
1.5% 0.25%
10%
8422.40.01
8422.40.09
8422.90
8422.90.01
8422.90.09
-------------
84.23
(In) Free
2.5%
15%
1.5% 0.25%
10%
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
u
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
06%
28%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In)1.63%
2.5%
15%
1.5% 0.25%
10%
(In)1.63%
2.5%
15%
1.5% 0.25%
10%
(In)18.2%
28%
15%
1.5% 0.25%
10%
(In)18.2%
(In)1.63%
28%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
PAL
SUR
8423.81
--
8423.82
--
8423.89
8423.90
--
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
8423.90.01 ----
Weights
8423.90.09 ----
Parts
84.24
Duty
Cess
SRL
Unit of
Qty. Remarks
Pref.
Gen.
(In)18.2%
28%
15%
1.5% 0.25%
10%
kg
(In)1.63%
2.5%
15%
1.5% 0.25%
10%
kg
* 11.25%
(In)1.63%
15%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In)1.63%
2.5%
15%
1.5% 0.25%
10%
8424.30
8424.81
--
8424.81.01
8424.81.09
8424.89
8424.90
--------
84.25
(In)1.63%
(In)1.63%
2.5%
28%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
u
u
u
kg
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In) Free
2.5%
15%
1.5% 0.25%
10%
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
u
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
u
PAL
SUR
8425.31
8425.39
8425.41
8425.42
8425.49
--------
84.26
8426.11
8426.12
8426.19
8426.19.01
8426.19.09
8426.20
HS
Hdg.
Sub-soils injectors
Other
Other
Parts
----------
HS
Code
8426.30
8426.41
8426.41.01
8426.41.02
8426.41.09
8426.49
8426.49.01
8426.49.02
8426.49.03
8426.49.04
8426.49.05
8426.49.09
8426.91
8426.91.01
8426.91.02
8426.91.09
8426.99
VAT Excise
Description
-----------------------------------------
Duty
Cess
SRL
Unit of
Qty. Remarks
Pref.
Gen.
(In) Free
2.5%
15%
1.5% 0.25%
10%
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
u
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
10%
u
u
u
u
u
u
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
u
8426.99.01
8426.99.02
8426.99.03
8426.99.04
8426.99.05
8426.99.09
-------------------
84.27
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
10%
u
u
u
u
u
u
(In) Free
2.5%
15%
1.5% 0.25%
10%
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In)Free
(In)Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In)Free
(In)Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In)Free
(In)Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In)Free 2.5%
(In)Free 2.5%
Customs Duty
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
PAL
SUR
-------------
84.28
8428.10
8428.10.01
8428.10.09
8428.20
8428.20.01
8428.20.09
-------------
8428.31
-8428.31.01 ---8428.31.09 ---HS
Hdg.
HS
Code
8428.32
8428.32.01
8428.32.09
8428.33
8428.33.01
8428.33.09
8428.39
8428.39.01
8428.39.09
8428.40
8428.40.01
8428.40.09
8428.50
VAT Excise
Description
----------------------------
Pref.
Duty
Gen.
Cess
SRL
Unit of
Qty. Remarks
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
8428.90
8428.90.01
8428.90.02
8428.90.03
8428.90.09
-------------
84.29
(In) Free
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
u
u
u
u
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In) Free
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
u
u
u
u
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
u
u
u
u
PAL
SRL
SUR
L
L
8429.11
8429.11.01
8429.11.09
8429.19
8429.19.01
8429.19.09
8429.20
8429.20.01
8429.20.02
8429.20.03
8429.20.09
8429.30
8429.30.01
8429.30.09
8429.40
8429.40.01
8429.40.02
8429.40.03
8429.40.09
HS
Hdg.
Other machinery:
Stressing Jacks, Not more than 07 years
Other Stressing Jacks
Other Machinery Not more than 07 years
Other
---------------------------------------------
HS
Code
8429.51
8429.51.01
8429.51.09
8429.52
8429.52.01
8429.52.09
8429.59
8429.59.01
8429.59.09
VAT Excise
Description
----------------------
84.30
Duty
Cess
L
L
L
L
Unit of
Qty. Remarks
Pref.
Gen.
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
u
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In) Free
2.5%
15%
1.5% 0.25%
10%
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
8430.10.09 ---8430.20
-
Other
Snow-ploughs and snow-blowers:
HS
Hdg.
8430.20.09 ---8430.31
-8430.31.01 ---8430.31.02 ----
Other
Coal or rock cutters and tunneling machinery:
Self-propelled:
Electrcally or pneumatically operated
Other,More than 10 years old
8430.31.09
8430.39
8430.39.01
8430.39.02
-----------
Other
Other:
Electrcally or pneumatically operated
Other,More than 10 years old
8430.39.09 ---8430.41
-8430.41.01 ---8430.41.02 ---8430.41.09 ---8430.49
-8430.49.01 ---8430.49.02 ----
Other
Other boring or sinking machinery:
Self-propelled:
Electrcally or pneumatically operated
Other,More than 10 years old
Other
Other:
Electrcally or pneumatically operated
Other,More than 10 years old
8430.49.09 ---8430.50
8430.50.01 ---8430.50.02 ----
Other
Other machinery, self-propelled:
Motor Graders,Electrcally or pneumatically
operated
Motor Gradersr, More than 10 years old
HS
Code
(In)Free
2.5%
15%
1.5% 0.25%
10%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In)Free
2.5%
15%
1.5% 0.25%
10%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In)Free
2.5%
15%
1.5% 0.25%
10%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
u
(In)Free
2.5%
15%
1.5% 0.25%
10%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In)Free
2.5%
15%
1.5% 0.25%
10%
(In)Free
(In)Free
(In)Free
2.5%
2.5%
2.5%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
u
(In)Free 2.5%
Customs Duty
15%
1.5% 0.25%
10%
PAL
SUR
VAT Excise
Description
8430.50.09 ---8430.61
-8430.61.01 ---8430.61.02 ----
Other
Other machinery, not self-propelled:
Tamping or compacting machinery:
Electrcally or pneumatically operated
Other,More than 10 years old
8430.61.09
8430.69
8430.69.01
8430.69.02
Other
Other:
Electrcally or pneumatically operated
Other,More than 10 years old
-----------
8430.69.09 ---84.31
Other
Duty
Cess
SRL
8431.31
8431.39
8431.41
8431.42
8431.43
------
Unit of
Qty. Remarks
Pref.
Gen.
(In)Free
2.5%
15%
1.5% 0.25%
10%
(In)Free
2.5%
15%
1.5% 0.25%
10%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In)Free
2.5%
15%
1.5% 0.25%
10%
(In)Free
(In)Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
(In) Free
2.5%
15%
1.5% 0.25%
10%
kg
8431.49
--
84.32
(In) Free
2.5%
15%
1.5% 0.25%
10%
kg
06%
Ex
1.5% 0.25%
10%
06%
06%
06%
06%
Ex
Ex
Ex
Ex
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
u
u
u
u
15%
06%
15%
Ex
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
15%
15%
15%
Ex
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
(+) 12%
15%
Customs Duty
15%
1.5% 0.25%
10%
PAL
SUR
---------------
84.33
Ploughs
Harrows, scarifiers, cultivators, weeders and hoes:
Disc harrows
Other
Seeders, planters and transplanters
Manure spreaders and fertiliser distributors
Other machinery:
Lawn or sports ground rollers
Other
Parts:
For lawn or sports-ground rollers
Other
(In)9.75 %
(In) 3.9%
8433.11
--
8433.11.01 ---HS
Hdg.
Other
HS
Code
8433.11.02
8433.11.09
8433.19
8433.19.01
8433.19.02
VAT Excise
Description
--------------
8433.19.09 ---8433.20
-
Other
Other mowers, including cutter bars for tractor
mounting:
Electrcally operated
Other,More than 10 years old
8433.20.09
8433.30
8433.30.01
8433.30.02
Other
Other haymaking machinery:
Electrcally operated
Other,More than 10 years old
8433.30.09
8433.40
8433.40.01
8433.40.02
8433.40.09
----------
------------8433.51
-8433.51.01 ---8433.51.02 ---8433.51.09 ----
Other
Straw or fodder balers, including pick-up balers:
Electrcally operated
Other,More than 10 years old
Other
Other harvesting machinery; threshing machinery:
Combine harvester-threshers:
Electrcally operated
Other,More than 10 years old
Other
Duty
Cess
SRL
Unit of
Qty. Remarks
Pref.
Gen.
(+) 12%
(+) 12%
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(+) 12%
15%
15%
1.5% 0.25%
10%
(+) 12%
(+) 12%
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
* 4.8%
06%
Ex
1.5% 0.25%
10%
* 4.8%
06%
Ex
1.5% 0.25%
10%
* 4.8%
06%
Ex
1.5% 0.25%
10%
06%
Ex
1.5% 0.25%
10%
06%
06%
Ex
Ex
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
06%
06%
06%
Ex
Ex
Ex
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
u
2.5%
2.5%
2.5%
Ex
Ex
Ex
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
u
8433.52
8433.52.01
8433.52.02
8433.52.09
8433.53
8433.53.01
8433.53.02
------------------
8433.53.09
8433.59
8433.59.01
8433.59.02
8433.59.09
8433.60
--------------
8433.60.01
8433.60.02
8433.60.09
8433.90
8433.90.01
-------------
Other
Other:
Electrcally operated
Other,More than 10 years old
Other
Machines for cleaning, sorting or grading eggs, fruit
or other agricultural produce:
Electrcally operated
Other,More than 10 years old
Other
Parts:
Electrically operated,For subheadings No. 8433.11
& 8433.19
More than 10 years old,For subheadings No.
8433.11 & 8433.19
8433.90.02 ----
HS
Hdg.
8433.90.03 ----
Other,Electrcally operated
Other,More than 10 years old
8433.90.09 ----
Other
HS
Code
06%
06%
06%
Ex
Ex
Ex
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
u
06%
Ex
1.5% 0.25%
10%
06%
06%
Ex
Ex
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
06%
06%
06%
Ex
Ex
Ex
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
u
06%
06%
06%
Ex
Ex
Ex
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
u
* 4.8%
06%
15%
1.5% 0.25%
10%
kg
* 4.8%
06%
15%
1.5% 0.25%
10%
kg
* 4.8%
* 12%
06%
15%
15%
Ex
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
Ex
Ex
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
PAL
SUR
* 12%
15%
* 12%
15%
Customs Duty
VAT Excise
Description
84.34
Duty
Cess
SRL
84.35
Milking machines
Dairy machinery
Parts
Gen.
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
Ex
Ex
Ex
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
kg
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
kg
(In) Free
2.5%
Ex
1.5% 0.25%
10%
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
Ex
Ex
Ex
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
u
(In) Free
2.5%
Ex
1.5% 0.25%
10%
kg
84.36
Machinery
Parts
Other agricultural, horticultural, forestry,
poultry-keeping or bee-keeping machinery,
including germination plant fitted with
mechanical or thermal equipment; poultry
incubators and brooders.
8436.10
8436.21
8436.29
8436.80
----
8436.91
Unit of
Qty. Remarks
Pref.
8436.99
--
84.37
8437.10
8437.80
8437.90
2.5%
Ex
1.5% 0.25%
10%
kg
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
kg
(In) Free
2.5%
15%
1.5% 0.25%
10%
15%
1.5% 0.25%
10%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
PAL
SUR
8438.20
8438.30
8438.40
Brewery machinery
HS
Code
VAT Excise
Description
8438.50
8438.60
8438.80
8438.80.01
8438.80.02
8438.80.03
8438.80.09
8438.90.
8438.90.01
----------------
8438.90.09 ---84.39
84.40
(In) Free
84.38
HS
Hdg.
Other
Duty
Cess
SRL
Unit of
Qty. Remarks
Pref.
Gen.
(In) Free
2.5%
15%
1.5% 0.25%
10%
(In) Free
2.5%
15%
1.5% 0.25%
10%
2.5%
2.5%
28%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
u
u
u
u
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
u
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
8439.20
8439.30
8439.91
--
8439.99
--
8440.10
8440.90
84.41
Machinery
Parts
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
kg
Cutting machines
(In) Free 2.5%
Machines for making bags, sacks or envelopes
(In) Free 2.5%
Machines for making cartons, boxes, cases, tubes,
(SP)2.25%
drums or similar containers, other than by moulding (In) Free 2.5%
Machines for moulding articles in paper pulp, paper
or paper board
(In) Free 2.5%
Other machinery
(In) Free 2.5%
Parts
(In) Free 2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
15%
1.5% 0.25%
10%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
kg
PAL
SUR
8441.40
8441.80
8441.90
84.42
HS
Hdg.
HS
Code
VAT Excise
Description
8442.10
8442.20
8442.30
8442.40
8442.50
Machinery, apparatus and equipment for typesetting or composing by other processes, with or
without founding device
Other machinery, apparatus and equipment
Parts of the foregoing machinery, apparatus or
equipment
Printing type, blocks, plates, cylinders and other
printing components; blocks, plates, cylinders and
lithographic stones, prepared for printing purposes
(for example, planed, grained or polished)
84.43
Duty
Cess
SRL
Unit of
Qty. Remarks
Pref.
Gen.
(In) Free
2.5%
15%
1.5% 0.25%
10%
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In) Free
2.5%
15%
1.5% 0.25%
10%
kg
(In) Free
2.5%
15%
1.5% 0.25%
10%
kg
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
u
u
u
u
8443.11
8443.12
---
8443.19
--
8443.21
8443.29
8443.30
8443.40
---
0.25%
0.25%
0.25%
0.25%
8443.51
8443.51.01
8443.51.09
8443.59
8443.59.01
8443.59.09
8443.60
8443.90
--------------
84.44 8444.00
84.45
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In) Free
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
u
u
u
kg
(In) Free
2.5%
15%
1.5% 0.25%
10%
(In)1.63% 2.5%
(In)1.63% 2.5%
Customs Duty
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
PAL
SRL
SUR
8445.11
8445.12
HS
Hdg.
---
HS
Code
VAT Excise
(In)1.63%
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
u
u
u
u
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In)1.63%
2.5%
15%
1.5% 0.25%
10%
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In)1.63%
2.5%
15%
1.5% 0.25%
10%
(In)1.63%
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
u
u
u
u
8445.90
8446.10
---
84.47
Unit of
Qty. Remarks
Gen.
---
8446.21
8446.29
8446.30
Cess
Pref.
8445.13
8445.19
8445.20
8445.30
8445.40
84.46
Duty
Description
8447.11
8447.12
8447.20
8447.90
---
0.25%
0.25%
0.25%
0.25%
84.48
--
8448.19
8448.20
--
8448.31
8448.32
---
8448.33
--
8448.39
--
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
(In)1.63%
2.5%
15%
1.5% 0.25%
10%
kg
(In)1.63%
2.5%
15%
1.5% 0.25%
10%
kg
(In)1.63%
2.5%
15%
1.5% 0.25%
10%
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
PAL
SUR
Customs Duty
HS
Hdg.
HS
Code
8448.41
8448.42
8448.49
VAT Excise
Description
Pref.
Gen.
Duty
Cess
SRL
Unit of
Qty. Remarks
----
Shuttles
Reeds for looms, healds and heald-frames
Other
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
kg
kg
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
(In) Free
2.5%
15%
1.5% 0.25%
10%
kg
15%
28%
18%
18%
10%
10%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
15%
28%
18%
18%
10%
10%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
15%
28%
18%
18%
10%
10%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
8448.51
--
8448.59
--
84.49 8449.00
84.50
----------------------
8450.20
8450.90
84.51
8451.21
8451.29
8451.30
---
8451.40
8451.40.01
8451.40.09
8451.50
-------
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
kg
Dry-cleaning machines
Drying machines:
Each of a dry linen capacity not exceeding 10 kg
Other
Ironing machines and presses (including fusing
presses)
Washing, bleaching or dyeing machines:
For textile yarns and fabrics
Other
Machines for reeling, unreeling, folding, cutting or
pinking textile fabrics
(In) Free
2.5%
15%
1.5% 0.25%
10%
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In) Free
2.5%
15%
1.5% 0.25%
10%
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
15%
1.5% 0.25%
10%
Description
Pref.
Gen.
PAL
SUR
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
kg
* 23.33%
15%
28%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
2.5%
15%
1.5% 0.25%
10%
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
kg
28%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
HS
Code
8451.80
8451.80.01
8451.80.09
8451.90
VAT Excise
-------
84.52
Other machinery:
For finishing textile fabrics
Other
Parts
Duty
Cess
SRL
Unit of
Qty. Remarks
8452.10
8452.10.01 ----
84.53
(In)1.63%
(In)1.63%
HS
Hdg.
8452.10.09 ----
8452.21
8452.29
---
Automatic units
Other
8452.30
8452.40
8452.90
(In)1.63%
(+) 02%
(In)1.63%
(In)1.63%
(In) Free
8453.10
8453.20
8453.80
8453.90
84.54
(In) Free
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
u
u
u
kg
(In) Free
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
u
u
u
kg
8454.10
8454.20
8454.30
8454.90
84.55
HS
Hdg.
Converters
Ingot moulds and ladles
Casting machines
Parts
Metal-rolling mills and rolls therefor.
8455.10
Tube mills
Other rolling mills:
(In) Free
2.5%
15%
1.5% 0.25%
10%
8455.21
8455.22
8455.30
---
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
u
PAL
SUR
HS
Code
VAT Excise
Description
8455.90
Other parts
Machine-tools for working any material by
removal of material, by laser or other light or
photon beam, ultrasonic, electro-discharge,
electro-chemical, electron beam, ionic-beam or
plasma are processes.
8456.10
84.56
Other
Operated by ultrasonic processes:
For working metal or metal carbide, in the gem and
jewellery industry
For working metal or metal carbide, other
8456.20.09 ---8456.30
8456.30.01 ----
Other
Operated by electro-discharge processes:
For use in the gem and jewellery industry
8456.30.09 ----
Other
8456.91
--
8456.99
-8456.99.01 ----
Other:
For dry-etching patterns on semiconductor
materials
Other:
For working metal or metal carbide, in the gem and
jewellery industry
Duty
Cess
SRL
Unit of
Qty. Remarks
Pref.
Gen.
(In) Free
2.5%
15%
1.5% 0.25%
10%
kg
2.5%
15%
1.5% 0.25%
10%
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
2.5%
15%
1.5% 0.25%
10%
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
(In) Free
2.5%
15%
1.5% 0.25%
10%
* 02%
(In) Free
2.5%
15%
1.5% 0.25%
10%
* 02%
(In) Free
*2.5%
(In) Free
(In) Free
* 02%
(In) Free
*2.5%
(In) Free
(In) Free
* 02%
(In) Free
*2.5%
(In) Free
8456.99.02 ----
8456.99.09 ----
Other
84.57
*2.5%
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
PAL
SUR
8457.10
Machining centres
8457.20
8457.30
84.58
*2.5%
(In) Free
*2.5%
(In) Free
*2.5%
(In) Free
8458.11
--
Horizontal lathes:
Numerically controlled
8458.19
--
Other
Other lathes:
*2.5%
(In) Free
*2.5%
(In) Free
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
8458.91
--
Numerically controlled
8458.99
--
Other
84.59
Pref.
*2.5%
(In) Free
*2.5%
(In) Free
Duty
Gen.
Cess
SRL
Unit of
Qty. Remarks
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
8459.21
--
8459.29
--
Other
8459.31
--
8459.39
--
Other
8459.40
8459.51
--
8459.59
--
Other
8459.61
--
*2.5%
(In) Free
*2.5%
(In) Free
*2.5%
(In) Free
*2.5%
(In) Free
*2.5%
(In) Free
*2.5%
(In) Free
*2.5%
(In) Free
*2.5%
(In) Free
*2.5%
(In) Free
8459.69
--
Other
8459.70
84.60
8460.11
-8460.11.01 ----
8460.11.09 ----
Other
8460.19
-8460.19.01 ----
Other:
For use in the gem and jewellery industry
8460.19.09 ----
Other
HS
Code
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
* 2%
(In) Free
*2.5%
(In) Free
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
15%
1.5% 0.25%
10%
15%
1.5% 0.25%
10%
PAL
SUR
* 2%
(In) Free 2.5%
*2.5%
(In) Free 2.5%
Customs Duty
VAT Excise
Description
-
84.61
2.5%
HS
Hdg.
*2.5%
(In) Free
*2.5%
(In) Free
8460.21
-8460.21.01 ----
8460.21.09 ----
Other
8460.29
-8460.29.01 ----
Other:
For use in the gem and jewellery industry
8460.29.09 ----
Other
8460.31
--
8460.39
--
Other
8460.40
8460.90
8460.90.01 ----
Other:
For use in the gem and jewellery industry
8460.90.09 ----
Other
Pref.
* 02%
(In) Free
*2.5%
(In) Free
* 02%
(In) Free
*2.5%
(In) Free
*2.5%
(In) Free
*2.5%
(In) Free
*2.5%
(In) Free
*02%
(In) Free
*2.5%
(In) Free
Duty
Gen.
Cess
SRL
Unit of
Qty. Remarks
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
8461.20
8461.30
Broaching machines
8461.40
8461.50
8461.90
Other
84.62
*2.5%
(In) Free
*2.5%
(In) Free
*2.5%
(In) Free
*2.5%
(In) Free
*2.5%
(In) Free
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
*2.5%
(In) Free
2.5%
15%
1.5% 0.25%
10%
*2.5%
(In) Free
2.5%
15%
1.5% 0.25%
10%
PAL
SUR
8462.21
--
Customs Duty
HS
Hdg.
HS
Code
8462.29
VAT Excise
Description
--
Other
8462.31
--
8462.39
--
Other
8462.41
--
8462.49
--
Other
8462.91
-8462.91.01 ---8462.91.02 ---8462.91.09 ---8462.99
-8462.99.01 ---8462.99.02 ---8462.99.09 ----
84.63
Other:
Hydraulic presses:
For moulding metallic powder by sintering
For compressing metal scrap into bales or compact
blocks
Other
Other:
For moulding metallic powder by sintering
For compressing metal scrap into bales or compact
blocks
Other
Duty
Cess
SRL
Unit of
Qty. Remarks
Pref.
Gen.
*2.5%
(In) Free
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
(In) Free
2.5%
15%
1.5% 0.25%
10%
(In) Free
*2.5%
(In) Free
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
(In) Free
2.5%
15%
1.5% 0.25%
10%
(In) Free
*2.5%
(In) Free
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
*2.5%
(In) Free
*2.5%
(In) Free
*2.5%
(In) Free
*2.5%
(In) Free
*2.5%
(In) Free
8463.20
8463.30
8463.30.01 ----
8463.30.09 ----
Other
8463.90
8463.90.01 ----
Other:
For use in the gem and jewellery industry
8463.90.09 ----
Other
84.64
* 02%
(In) Free
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
PAL
SUR
* 02%
(In) Free
*2.5%
(In) Free
* 02%
(In) Free
*2.5%
(In) Free
HS
Hdg.
-------------
HS
Code
Sawing machines:
For use in the gem and jewellery industry
Other
Grinding or polishing machines:
For use in the gem and jewellery industry
Other
(In) Free
(In) Free
VAT Excise
Description
8464.90
8464.90.01 ---8464.90.09 ---84.65
Other:
For use in the gem and jewellery industry
Other
Duty
Cess
SRL
Unit of
Qty. Remarks
Pref.
Gen.
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In) Free
2.5%
15%
1.5% 0.25%
10%
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
10%
10%
u
u
u
u
u
u
u
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
8465.91
8465.92
8465.93
8465.94
8465.95
8465.96
8465.99
--------
84.66
8466.10
8466.10.01
8466.10.09
8466.20
-------
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
kg
kg
kg
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
PAL
SUR
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
--
Pneumatic:
Rotary type (including combined rotary-percussion)
8467.81
8467.89
-------
Other
With self-contained electric motor:
Drills of all kinds
Saws
Other
Other tools:
Chain saws
Other
8467.91
8467.92
8467.99
----
Parts:
Of chain saws
Of pneumatic tools
Other
8467.11
8467.19
8467.21
8467.22
8467.29
84.68
Duty
Cess
SRL
Unit of
Qty. Remarks
Pref.
Gen.
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
u
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
kg
kg
kg
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
u
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
-------------------
84.69
--
8469.12
-8469.12.01 ----
Automatic typewriters:
Braille typewriters
8469.12.09 ----
Other
8469.20
8469.20.01 ----
8469.20.09 ----
Other
8469.30
8469.30.01 ----
(+)1.63%
(In) Free
(+)04%
(In) Free
(+)1.63%
(In) Free
2.5%
15%
1.5% 0.25%
10%
06%
Ex
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
(+)04%
(In) Free
(+)1.63%
(In) Free
06%
Ex
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
(+)04%
(In) Free
06%
Ex
1.5% 0.25%
10%
PAL
SUR
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
8469.30.09 ----
84.70
Other
Duty
Cess
SRL
Unit of
Qty. Remarks
Pref.
Gen.
(+)1.63%
(In) Free
2.5%
15%
1.5% 0.25%
10%
(In) Free
2.5%
15%
1.5% 0.25%
10%
8470.21
8470.29
8470.30
8470.40
8470.50
8470.90
---
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
10%
u
u
u
u
u
u
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
84.71
8471.30
8471.41
--
8471.49
8471.50
--
8471.60
8471.70
8471.80
8471.90
8472.10
84.72
HS
Hdg.
HS
Code
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In)1.63%
2.5%
15%
1.5% 0.25%
10%
(In)1.63%
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
u
u
u
u
15%
1.5% 0.25%
10%
PAL
SUR
VAT Excise
Description
8472.20
8472.30
8472.90
Other
84.73
Duty
Cess
SRL
Unit of
Qty. Remarks
Pref.
Gen.
(In) Free
2.5%
15%
1.5% 0.25%
10%
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In) Free
(In) Free
06%
2.5%
Ex
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
(In) Free
2.5%
15%
1.5% 0.25%
10%
kg
(In) Free
2.5%
15%
1.5% 0.25%
10%
kg
(In) Free
2.5%
15%
1.5% 0.25%
10%
kg
--
8473.29
8473.30
--
8473.40
8473.50
84.74
8474.10.01
8474.10.09
8474.20
8474.20.01
8474.20.02
8474.20.03
8474.20.09
------------------8474.31
-8474.31.01 ---8474.31.09 ---8474.32
-8474.32.01 ---HS
Hdg.
HS
Code
8474.32.02
8474.32.03
8474.32.09
8474.39
8474.39.01
8474.39.09
8474.80
8474.80.01
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In) Free
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
u
u
u
u
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
15%
1.5% 0.25%
10%
PAL
SUR
VAT Excise
Description
--------------------
8474.80.02 ----
8474.80.03
8474.80.09
8474.90
8474.90.01
8474.90.09
(In) Free
(In) Free
-------------
84.75
Duty
Cess
SRL
Unit of
Qty. Remarks
Pref.
Gen.
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
u
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In) Free
2.5%
15%
1.5% 0.25%
10%
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
u
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In) Free
2.5%
15%
1.5% 0.25%
10%
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
8475.21
--
8475.29
--
8475.90
84.76
(In) Free
2.5%
15%
1.5% 0.25%
10%
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
kg
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
u
PAL
SUR
8476.81
8476.89
8476.90
-----
8477.10
8477.20
8477.30
Injection-moulding machines
Extruders
Blow moulding machines
8476.21
8476.29
84.77
HS
Hdg.
Parts
HS
Code
8477.40
VAT Excise
Description
-
8477.51
--
8477.59
8477.80
8477.90
--
84.78
Duty
Cess
SRL
Unit of
Qty. Remarks
Pref.
Gen.
(In) Free
2.5%
15%
1.5% 0.25%
10%
(In) Free
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
u
u
u
kg
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
kg
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In)18.2%
(In)1.63%
28%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In) Free
2.5%
15%
1.5% 0.25%
10%
84.79
Machinery
Parts
Machines and mechanical appliances having
individual functions, not specified or included in
this Chapter.
8479.10
8479.10.01
8479.10.09
8479.20
-------
8479.40
8479.50
8479.60
8479.81
--
8479.82
--
8479.89
8479.89.01
8479.89.09
8479.90
--------
84.80
(In) Free
2.5%
15%
1.5% 0.25%
10%
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In) Free
2.5%
15%
1.5% 0.25%
10%
(In) Free
2.5%
15%
1.5% 0.25%
10%
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
kg
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
PAL
SUR
HS
Hdg.
HS
Code
8480.30
8480.41
8480.49
8480.50
8480.60
8480.71
8480.79
VAT Excise
Description
-----
84.81
Moulding patterns
Moulds for metal or metal carbides:
Injection or compression types
Other
Moulds for glass
Moulds for mineral materials
Moulds for rubber or plastics:
Injection or compression types
Other
Duty
Cess
SRL
Unit of
Qty. Remarks
Pref.
Gen.
(In) Free
2.5%
15%
1.5% 0.25%
10%
kg
(In) Free
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
kg
kg
kg
kg
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
(In)1.63%
2.5%
15%
1.5% 0.25%
10%
kg
(In)1.63%
(In)1.63%
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
8481.30
8481.40
8481.80
8481.90
84.82
Pressure-reducing valves
Valves for oleohydraulic or pneumatic
transmissions
Check (nonreturn) valves
Safety or relief valves
Other appliances
Parts
Ball or roller bearings.
8482.10
Ball bearings
8482.20
8482.30
8482.40
(+)1.25%
(In) Free
(+)1.25%
(In) Free
(+)1.25%
(In) Free
(+)1.25%
(In) Free
8482.50
8482.80
8482.91
8482.99
---
Parts:
Balls, needles and rollers
Other
84.83
HS
Hdg.
(+)1.25%
(In) Free
(+)1.25%
(In) Free
2.5%
15%
1.5% 0.25%
10%
2.5%
15%
1.5% 0.25%
10%
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
(In) Free
2.5%
15%
1.5% 0.25%
10%
(In) Free
2.5%
15%
1.5% 0.25%
10%
15%
1.5% 0.25%
10%
PAL
SUR
8483.20
8483.30
HS
Code
VAT Excise
Description
8483.40
8483.50
8483.60
8483.90
84.84
Duty
Cess
SRL
Unit of
Qty. Remarks
Pref.
Gen.
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
(In) Free
2.5%
15%
1.5% 0.25%
10%
(In) Free
2.5%
15%
1.5% 0.25%
10%
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
kg
kg
kg
(In) Free
(In) Free
2.5%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
8484.20
8484.90
84.85
8485.10
8485.90
BACK
CHAPTER - 85
ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF;
SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND
RECORDERSAND REPRODUCERS, AND
PARTS AND ACCESSORIES OF SUCH ARTICLES
Chapter Notes.
1.
Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed
clothing, footwear or ear pads or other electrically warmed articles worn on or
about the person;
(b) Articles of glass of heading 70.11; or
(c) Electrically heated furniture of Chapter 94.
2.
Headings 85.01 to 85.04 do not apply to goods described in heading 85.11, 85.12, 85.40, 85.41
or 85.42.
However, metal tank mercury arc rectifiers remain classified in heading 85.04.
3.
Heading 85.09 covers only the following electro-mechanical machines of the kind commonly
used for domestic purposes :
(a)
Vacuum cleaners, including dry and wet vacuum cleaners, floor polishers, food grinders
and mixers, and fruit or vegetable juice extractors, of any weight;
(b) Other machines provided the weight of such machines does not exceed 20 kg.
The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a
fan, whether or not fitted with filters (heading 84.14), centrifugal clothes- dryers (heading
84.21), dish washing machines (heading 84.22), household washing machines (heading 84.50),
roller or other ironing machines (heading 84.20 or 84.51), sewing machines (heading 84.52),
electric scissors (heading 84.67) or to electrothermic appliances (heading 85.16).
4.
For the purposes of heading 85.34 " printed circuits " are circuits obtained by forming on an
insulating base, by any printing process (for example, embossing, plating-up, etching) or by the "
film circuit " technique, conductor elements, contacts or other printed components (for example,
inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern,
other than elements which can produce, rectify, modulate or amplify an electrical signal (for
example, semiconductor elements).
The expression " printed circuits " does not cover circuits combined with elements other than
those obtained during the printing process, nor does it cover individual,discrete resistors,
capacitors or inductances. Printed circuits may, however, be fitted with non-printed connecting
elements.
Thin- or thick-film circuits comprising passive and active elements obtained during the same
technological process are to be classified in heading 85.42.
5.
" Diodes, transistors and similar semiconductor devices " are semiconductor devices the
operation of which depends on variations in resistivity on the application of
an
electric field;
" Electronic integrated circuits and microassemblies " are :
(B)
(a)
(c)
For the classification of the articles defined in this Note, headings 85.41 and 85.42
shalltakeprecedence over any other heading in the Nomenclature which might cover
them by reference to, in particular, their function.
6.
Records, tapes and other media of heading 85.23 or 85.24 remain classified in those headings
when presented with the apparatus for which they are intended.
This Note does not apply to such media when they are presented with articles other than the
apparatus for which they are intended.
7.
For the purposes of heading 85.48, " spent primary cells, spent primary batteries and spent electric
accumulators " are those which are neither usable as such because of breakage, cutting-up, wear or
other reasons, nor capable of being recharged.
Subheading Notes.
1.
Subheadings 8519.92 and 8527.12 cover only cassette-players with built-in amplifier, without
built-in loudspeaker, capable of operating without an external source of electric power and the
dimensions of which do not exceed 170 mm x 100 mm x 45 mm.
2.
For the purposes of subheading 8542.10, the term ""smart" cards" means cards which have
embedded in them an electronic integrated circuit (microprocessor) of any type in the form of a
chip and which may or may not have a magnetic stripe.
Customs Duty
HS
Hdg.
HS
Code
Description
VAT
Pref.
Gen.
Excise
Duty
Cess
PAL
SRL
SUR
Unit
of Remar
Qty.
ks
85.01
HS
Hdg.
-------
(In)1.63%
(In)18.2%
2.5%
28%
15%
15%
u
u
(In)1.63%
2.5%
15%
8501.31
8501.32
---
(In)1.63%
2.5%
15%
(In)1.63%
2.5%
15%
8501.33
--
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
u
u
(In)18.2% 28%
(In)18.2% 28%
(In)1.63% 2.5%
Customs Duty
15%
15%
15%
u
u
u
8501.34
-8501.40
8501.40.01 ----
HS
Code
Description
8501.51
-8501.51.01 ----
8501.51.09 ---8501.52
--
Other
Of an output exceeding 750 W but not exceeding
75 kW:
8501.52.01 ----
8501.52.09 ---8501.53
-8501.61
-8501.62
-8501.63
--
8501.64
--
85.02
VAT
Pref.
Gen.
(In)18.2%
(In)1.63%
28%
2.5%
Excise
Duty
Cess
PAL
SRL
SUR
Unit
of Remar
Qty.
ks
15%
15%
u
u
28%%
2.5%
(In)1.63% 2.5%
15%
15%
15%
u
u
u
(In)1.63%
2.5%
15%
(In)1.63%
Of an output exceeding 375 kVA but not exceeding
750 kVA
(In)1.63%
Of an output exceeding 750 kVA
(In)1.63%
2.5%
15%
2.5%
2.5%
15%
15%
u
u
(In) Free
2.5%
15%
(In) Free
(In) Free
2.5%
2.5%
15%
15%
u
u
(In) Free
2.5%
15%
(In) Free
(In) Free
(In) Free
2.5%
2.5%
2.5%
15%
15%
15%
u
u
u
8502.11
8502.12
---
8502.13
8502.20
--
8502.31
8502.39
8502.40
---
85.03 8503.00
8503.00.09 ----
Other
85.04
28%
15%
kg
(SP) 2.25%
(In)1.63% 2.5%
(In)1.63% 2.5%
(In)18.2%
15%
15%
kg
kg
06%
15%
15%
15%
8504.10
8504.21
--
8504.22
--
(In) 3.9%
Customs Duty
HS
Hdg.
HS
Code
Description
Pref.
Gen.
Excise
Duty
Cess
PAL
SRL
SUR
Unit
of Remar
Qty.
ks
(In)9.75 % 15%
(In) 3.9% 06%
15%
15%
u
u
(In) 3.9%
06%
15%
15%
15%
(In)9.75 % 15%
15%
8504.31
--
Other transformers:
Having a power handling capacity not exceeding 1
kVA
8504.32
--
8504.33
--
15%
15%
8504.34
--
(In)9.75 % 15%
15%
8504.40
8504.40.01
8504.40.09
8504.50
8504.90
-------
Static converters:
Uninterruptible Power Supplies
Other
Other inductors
Parts
(In)1.63%
(In) 3.9%
(In) 3.9%
(In) 3.9%
2.5%
06%
06%
06%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
u
u
u
kg
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
06%
06%
06%
06%
06%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
85.05
85.06
VAT
---
8506.10
8506.10.01
8506.10.09
8506.30
8506.40
8506.50
8506.60
8506.80
8506.90
-------
85.07
HS
Hdg.
Manganese dioxide:
Size "D"
Other
Mercuric oxide
Silver oxide
Lithium
Air-zinc
Other primary cells and primary batteries
Parts
28%
15%
15%
15%
15%
15%
15%
06%
15%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
10%
10%
10%
10%
u
u
u
u
u
u
u
kg
28%
(In)9.75 %
(SL) 12% 15%
Customs Duty
15%
15%
(In)9.75 %
(In)9.75 %
(In)9.75 %
(In)9.75 %
(In)9.75 %
(In) 3.9%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
8507.20
HS
Code
8507.30
8507.40
8507.80
8507.90
Description
-
85.09
Nickel-cadmium
Nickel-iron
Other accumulators
Parts
VAT
Excise
Duty
Cess
Unit
of Remar
Qty.
ks
PAL
SRL
SUR
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
u
u
u
kg
Pref.
Gen.
(In)9.75 %
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
15%
15%
(In) Free
(In) Free
(In) Free
28%
28%
28%
18%
18%
18%
10%
10%
10%
u
u
u
(In) Free
(In) Free
(In) Free
28%
28%
28%
18%
15%
15%
10%
10%
10%
u
u
kg
(In) Free
(In) Free
(In) Free
(In) Free
28%
15%
15%
28%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
u
u
u
kg
(In) Free
15%
15%
(In) Free
(In) Free
(In) Free
15%
15%
15%
15%
15%
15%
u
u
u
8509.20
8509.30
8509.40
8509.80
8509.90
Floor polishers
Kitchen waste disposers
Food grinders and mixers; fruit or vegetable juice
extractors
Other appliances
Parts
Shavers, hair clippers and hair-removing
appliances, with self-contained electric motor.
8510.10
8510.20
8510.30
8510.90
85.10
85.11
Shavers
Hair clippers
Hair-removing appliances
Parts
0.25%
0.25%
0.25%
0.25%
Sparking plugs
Ignition magnetos; magneto-dynamos; magnetic
flywheels
8511.30
8511.40
8511.50
8511.80
8511.90
85.12
Other generators
Other equipment
Parts
(In) Free
(In) Free
(In) Free
15%
15%
15%
15%
15%
15%
u
u
kg
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
u
u
u
u
kg
PAL
SRL
SUR
8512.10
8512.20
8512.30
8512.40
8512.90
Customs Duty
HS
Hdg.
HS
Code
Description
85.13
VAT
Excise
Duty
Cess
Unit
of Remar
Qty.
ks
Pref.
Gen.
(In) Free
(In) Free
06%
15%
15%
15%
u
kg
(In) Free
06%
15%
(In) Free
Other furnaces and ovens
(In) Free
Other equipment for the heat treatment of materials
by induction or dielectric loss
(In) Free
Parts
(In) Free
06%
06%
15%
15%
u
u
06%
06%
15%
15%
u
kg
(In) Free
(In) Free
06%
06%
15%
15%
u
u
85.14
Lamps
Parts
Industrial or laboratory electric furnaces and
ovens (including those functioning by induction
or dielectric loss); other industrial or laboratory
equipment for the heat treatment of materials
by induction or dielectric loss.
8514.10
8514.20
8514.30
8514.40
8514.90
85.15
8515.21
8515.29
---
(In) Free
(In) Free
2.5%
2.5%
15%
15%
u
u
8515.31
--
(In) Free
2.5%
15%
8515.11
8515.19
8515.39
8515.80
8515.90
--
85.16
(In) Free
(In) Free
(In) Free
2.5%
06%
06%
15%
15%
15%
u
u
kg
28%
Customs Duty
15%
HS
Hdg.
Other
Other machines and apparatus
Parts
HS
Code
Description
-
8516.21
8516.29
---
8516.31
8516.32
8516.33
8516.40
8516.50
8516.60
----
8516.71
-8516.72
-8516.79
-8516.79.01 ---8516.79.09 ---8516.80
8516.90
85.17
VAT
Excise
Duty
Pref.
Gen.
(In)18.2%
28%
28%
15%
15%
(In)18.2%
(In)18.2%
(In)18.2%
(In)18.2%
(In)18.2%
28%
28%
28%
28%
28%
18%
18%
15%
15%
18%
10%
10%
10%
(In)18.2%
28%
18%
(In)18.2%
(In)18.2%
28%
28%
(In)18.2%
(In)18.2%
2.5%
28%
28%
28%
Cess
PAL
SRL
SUR
Unit
of Remar
Qty.
ks
u
u
10%
1.5%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
10%
u
u
u
u
u
10%
18%
18%
u
u
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
u
u
u
kg
15%
15%
15%
u
u
15%
15%
15%
u
u
u
15%
15%
u
u
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
8517.90
Parts
(In) 3.9%
Microphones and stands therefor; loudspeakers,
whether or not mounted in their enclosures;
headphones and earphones, whether or not
combined with a microphone, and sets
consisting of a microphone and one or more loud
speakers; audio-frequency electric amplifiers;
electric sound amplifier sets.
8518.10
8518.21
8518.22
---
85.18
HS
Hdg.
06%
15%
kg
(In)9.75 % 15%
15%
(In)9.75 % 15%
15%
(In)9.75 % 15%
Customs Duty
15%
HS
Code
Description
8518.29
8518.30
--
8518.40
8518.50
8518.90
85.19
Other
Headphones and earphones, whether or not
combined with a microphone, and sets consisting of
a microphone and one or more loud speakers
Audio-frequency electric amplifiers
Electric sound amplifier sets
Parts
VAT
Pref.
Gen.
Excise
Duty
Cess
PAL
SRL
SUR
Unit
of Remar
Qty.
ks
(In)9.75 % 15%
15%
(In)9.75 %
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
u
u
u
kg
*13.5%
(In) 9.75% 15%
15%
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
u
u
(In)9.75 % 15%
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
15%
u
u
u
*13.5%
(In) 9.75% 15%
0.25%
0.25%
0.25%
0.25%
8519.92
------
Other record-players:
Without loudspeakers
Other
Turntables (record-decks):
With automatic record changing mechanism
Other
Transcribing machines
Other sound reproducing apparatus:
Pocket-size cassette-players
15%
8519.93
--
Other, casstte-type
*13.5%
(In) 9.75% 15%
15%
8519.99
--
Other
*13.5%
(In) 9.75% 15%
15%
8519.21
8519.29
8519.31
8519.39
8519.40
85.20
8520.20
(In)9.75 % 15%
Telephone answering machines
(In)9.75 % 15%
Other magnetic tape recorders incorporating sound
reproducing apparatus:
15%
15%
u
u
8520.32
8520.33
---
15%
15%
u
u
(In)9.75 % 15%
(In)9.75 % 15%
8520.39
-8520.39.01 ----
Other:
Magnetic cine sound recorders for 35 mm
sprocketed films
8520.39.09 ---8520.90
-
Other
Other
85.21
HS
Hdg.
(In)1.63% 2.5%
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
15%
u
u
u
8521.10
Magnetic tape-type
(In)9.75 % 15%
18%
10%
8521.90
Other
(In)9.75 % 15%
Customs Duty
18%
10%
VAT
Excise
Duty
HS
Code
Description
85.22
Pref.
Gen.
Cess
PAL
SRL
SUR
Unit
of Remar
Qty.
ks
Pick-up cartridges
Other:
Magnetic type sound heads for 35 mm and 17.5
mm recorders.
8522.90.09 ----
Other
85.23
(In)9.75 % 15%
15%
kg
(In)1.63% 2.5%
(In)9.75 % 15%
15%
15%
kg
kg
(In)1.63% 2.5%
(In)9.75 % 15%
15%
15%
u
u
(In)1.63% 2.5%
(In)9.75 % 15%
15%
15%
u
u
(In)1.63%
(In)9.75 %
(In)9.75 %
(In)1.63%
(In)9.75 %
(In)1.63%
2.5%
15%
15%
2.5%
15%
2.5%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
10%
10%
u
u
u
u
u
u
(In)9.75 % 15%
15%
(In)1.63%
(In)1.63%
(In)1.63%
15%
15%
15%
u
u
u
8523.11
8523.11.01
8523.11.09
8523.12
---------
Magnetic tapes:
Of a width not exceeding 4 mm:
For machines of heading 84.71
Other
Of a width exceeding 4 mm but not exceeding 6.5
mm:
8523.12.01
8523.12.09
8523.13
8523.13.01
8523.13.02
8523.13.09
8523.20
8523.30
8523.90
-----------------
85.24
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
--
Gramophone records
Discs for laser reading systems:
For reproducing phenomena other than sound or
image
8524.32
8524.39
---
2.5%
2.5%
2.5%
01%
01%
01%
8524.40
8524.51
8524.52
---
---
8524.53
8524.60
8524.91
HS
Hdg.
HS
Code
8524.99
Description
--
85.25
Other
(In)1.63%
2.5%
15%
(In)9.75 % 15%
15%
(In)9.75 % 15%
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
15%
u
u
u
(In)1.63% 2.5%
Customs Duty
15%
VAT
Excise
Duty
Cess
PAL
SRL
SUR
Unit
of Remar
Qty.
ks
Pref.
Gen.
(In)1.63%
2.5%
15%
Transmission apparatus
Transmission apparatus incorporating reception
apparatus
(In)1.63%
2.5%
15%
8525.20.01
8525.20.09
8525.30
8525.40
-------
(In)03.9% 06%
(In)9.75 % 15%
(In)9.75 % 15%
Ex
15%
15%
10%
10%
10%
u
u
u
(In)18.2%
28%
18%
10%
(In)1.63%
2.5%
15%
(In)1.63%
2.5%
15%
(In)9.75 % 15%
(In)1.63% 2.5%
15%
15%
u
u
u
u
85.26
8526.91
-8526.92
-8526.92.01 ----
Radar apparatus
Other:
Radio navigational aid apparatus
Radio remote control apparatus:
Radio apparatus for remote control of toys, model
ships and aircraft
8526.92.09 ----
Other
85.27
8527.12
8527.12.01
8527.12.09
8527.13
---------
15%
28%
18%
18%
10%
10%
L
L
L
L
8527.13.01
8527.13.09
8527.19
8527.19.01
8527.19.09
--------------
Completely knocked-down
Other
Other:
Completely knocked-down
Other
* 25.2%
15%
28%
18%
18%
10%
10%
u
u
* 25.2%
15%
28%
18%
18%
10%
10%
u
u
VAT
Excise
Duty
Customs Duty
HS
Hdg.
HS
Code
Description
8527.21
--
8527.29
--
8527.31
--
8527.32
--
8527.39
8527.90
--
85.28
Pref.
* 25.2%
Other
* 25.2%
Other radio-broadcast receivers, including
apparatus capable of receiving also radio-telephony
or radio-telegraphy:
Gen.
28%
28%
18%
18%
28%
18%
28%
28%
28%
Cess
PAL
SRL
SUR
Unit
of Remar
Qty.
ks
u
u
10%
18%
18%
15%
10%
u
u
u
2.5%
15%
18%
18%
10%
10%
u
u
2.5%
15%
18%
18%
10%
10%
u
u
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
15%
18%
10%
10%
10%
u
u
u
(In)18.2%
28%
15%
kg
(In)18.2% 28%
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
15%
kg
kg
kg
8528.12
-8528.12.01 ----
8528.12.09 ---8528.13
-8528.13.01 ----
Other
Black and white or other monochrome:
Completely knocked-down with or without cathode
ray tube
8528.13.09 ---8528.21
-8528.22
-8528.30
-
Other
Video monitors:
Colour
Black and white or other monochrome:
Video projectors
85.29
10%
85.30
8530.10
8530.80
8530.90
HS
Hdg.
HS
Code
Description
85.31
(In)9.75 % 15%
(In)9.75 % 15%
(In)9.75 % 15%
Customs Duty
15%
15%
15%
VAT
Pref.
Gen.
Cess
PAL
SRL
SUR
u
u
kg
Unit
of Remar
Qty.
ks
8531.80
8531.80.01
8531.80.09
8531.90
-------
85.32
(In)9.75 % 15%
15%
(In)9.75 % 15%
15%
(In)18.2% 28%
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
15%
u
u
kg
8532.21
8532.22
8532.23
8532.24
8532.25
8532.29
8532.30
8532.90
-------
85.33
(In) Free
15%
15%
kg
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
(In) Free
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
kg
kg
kg
(In)9.75 % 15%
Other fixed resistors:
For a power handling capacity not exceeding 20W (In)9.75 % 15%
Other
(In)9.75 % 15%
Wirewound variable resistors, including rheostats
and potentiometers:
15%
kg
15%
15%
kg
kg
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
kg
kg
(In)9.75 % 15%
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
15%
kg
kg
kg
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
8533.21
8533.29
---
8533.31
--
8533.39
8533.40
--
Other
Other variable resistors, including rheostats and
potentiometers
Parts
Printed circuits.
8533.90
85.34 8534.00
85.35
HS
Hdg.
Fuses
HS
Code
15%
Customs Duty
Description
8535.21
8535.29
8535.30
---
8535.40
8535.90
Other
85.36
15%
VAT
Pref.
Gen.
Cess
PAL
SRL
SUR
kg
Unit
of Remar
Qty.
ks
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
kg
kg
(In)9.75 % 15%
15%
kg
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
kg
kg
(In)9.75 % 15%
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
15%
kg
kg
kg
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
kg
kg
(In)9.75 % 15%
15%
kg
15%
15%
15%
kg
kg
kg
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
kg
kg
kg
kg
15%
15%
kg
kg
8536.41
-8536.49
-8536.50
8536.50.01 ----
Fuses
Automatic circuit breakers
Other apparatus for protecting electrical circuits
Relays:
For a voltage not exceeding 60 V
Other
Other switches:
Starters for fluorescent lamps
8536.50.02 ----
0.25%
0.25%
0.25%
0.25%
15%
15%
85.38
HS
Hdg.
8538.90
HS
Code
Description
8538.90.01 ----
8538.90.09 ----
Other
85.39
15%
VAT
Pref.
Gen.
Excise
Duty
Cess
PAL
SRL
SUR
kg
Unit
of Remar
Qty.
ks
15%
28%
15%
15%
kg
kg
(In)9.75 % 15%
15%
8539.21
8539.22
---
Tungsten halogen
Other, of a power not exceeding 200 W and for a
voltage exceeding 100 V
(In)9.75 % 15%
15%
28%
(In)9.75 % 15%
15%
15%
u
u
(In)1.63% 2.5%
(In)9.75 % 15%
15%
15%
u
u
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
u
u
(In)9.75 % 15%
(In)9.75 % 15%
15%
15%
u
u
(In)1.63%
(In) 3.9%
2.5%
06%
15%
15%
kg
kg
(In) Free
(In) Free
06%
06%
15%
15%
u
u
(In) Free
06%
15%
(In) Free
06%
15%
(In) Free
(In) Free
06%
06%
15%
15%
u
u
8539.29
-8539.31
-8539.31.01 ---8539.31.09 ---8539.32
-8539.39
-8539.41
-8539.49
-8539.90
8539.90.01 ---8539.90.09 ---85.40
Other
Discharge lamps, other than ultra-violet lamps:
Fluorescent, hot cathode:
Energy efficient compact fluorescent lamps
Other
Mercury or sodium vapour lamps; metal; halide
lamps
Other
Ultra-violet or infra-red lamps; arc-lamps:
Arc-lamps
Other
Parts:
For Energy efficient compact fluorescent lamps
Other
Thermionic, cold cathode or photo-cathode
valves and tubes (for example, vacuum or
vapour or gas filled valves and tubes, mercury
arc rectifying valves and tubes, cathode-ray
tubes, television camera tubes).
8540.11
8540.12
8540.20
---
Colour
Black and white or other monochrome
Television camera tubes; image converters and
intensifiers; other photo-cathode tubes
8540.40
8540.50
8540.60
8540.71
8540.72
8540.79
8540.81
HS
Hdg.
-----
HS
Code
8540.89
8540.91
8540.99
Magnetrons
Klystrons
Other
Other valves and tubes:
Receiver or amplifier valves and tubes
Description
----
85.41
Other
Parts:
Of cathode-ray tubes
Other
(In) Free
(In) Free
(In) Free
06%
06%
06%
15%
15%
15%
u
u
u
15%
VAT
Excise
Duty
Cess
PAL
SRL
SUR
Unit
of Remar
Qty.
ks
Pref.
Gen.
(In) Free
06%
15%
(In) Free
(In) Free
06%
06%
15%
15%
kg
kg
(In) Free
06%
15%
8541.21
8541.29
8541.30
---
06%
06%
15%
15%
u
u
06%
15%
8541.40
06%
06%
06%
06%
06%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
10%
u
u
u
u
kg
06%
15%
06%
06%
06%
06%
06%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
10%
u
u
u
u
kg
06%
06%
06%
15%
15%
15%
u
u
u
8541.40.01 ---8541.40.09
8541.50
8541.60
8541.90
----
85.42
0.25%
0.25%
0.25%
0.25%
0.25%
8542.21
8542.29
8542.60
8542.70
8542.90
---
85.43
0.25%
0.25%
0.25%
0.25%
0.25%
---
(In) Free
(In) Free
(In) Free
8543.30
8543.40
(In) Free
(In) Free
06%
06%
15%
15%
u
u
Customs Duty
HS
Hdg.
HS
Code
8543.81
8543.89
8543.90
Description
---
85.44
Excise
Duty
Cess
PAL
SRL
SUR
Unit
of Remar
Qty.
ks
Pref.
Gen.
(In) Free
(In) Free
(In) Free
06%
06%
06%
15%
15%
15%
u
u
kg
*28%
* 06%
* 06%
(In) 3.9%
(SL) 4.8%
28%
06%
15%
15%
kg
kg
06%
Co-axial cable and other co-axial electric
conductors:
Co-axial cables
* 15%
15%
Other
*28%
28%
Ignition wiring sets and other wiring sets of a kind
* 15%
used in vehicles, aircraft or ships
(In) 9.75% 15%
Other electric conductors, for a voltage not
exceeding 80 V:
15%
kg
15%
15%
kg
kg
15%
kg
(In)9.75 % 15%
28%
15%
15%
kg
kg
28%
15%
kg
*28%
28%
15%
kg
*28%
28%
15%
kg
*28%
* 15%
28%
15%
15%
15%
kg
kg
* 06%
(In) 3.9%
06%
15%
kg
* 06%
(In) 3.9%
06%
15%
kg
8544.11
-8544.11.01 ----
8544.11.09 ---8544.19
-8544.20
---
Winding wire:
Of copper:
Lacquered enamelled or anodised wire exceeding
0.120 mm (SWG 15.5 or AWG 14) and not
exceeding 1.60 mm (SWG 41 or AWG 38) cross
section
Other
Other
8544.51
-8544.59
-8544.59.01 ----
8544.59.02 ----
85.45
VAT
8545.11
HS
Hdg.
--
Electrodes:
Of a kind used for furnaces
HS
Code
8545.19
8545.19.01
8545.19.09
8545.20
8545.90
Description
--------
85.46
Other:
Arc lamp carbon
Other
Brushes
Other
15%
VAT
Cess
PAL
SRL
SUR
2.5%
0.25%
0.25%
0.25%
kg
Unit
of Remar
Qty.
ks
Pref.
Gen.
(In)1.63%
(In) 3.9%
(In) 3.9%
(In) 3.9%
2.5%
06%
06%
06%
15%
15%
15%
15%
2.5%
1.5%
1.5%
1.5%
2.5%
10%
10%
10%
kg
kg
kg
kg
Of glass
Of ceramics
8546.90
Other
85.47
(In)9.75 % 15%
15%
kg
(SP)13.5%
(B) 11.25% 15%
15%
15%
15%
kg
kg
15%
28%
15%
15%
15%
15%
kg
kg
kg
15%
15%
kg
28%
(In)9.75 % 15%
15%
15%
kg
kg
85.48
(In)18.2%
8548.10.01 ----
8548.10.02 ----
8548.90
Other
SECTION - XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
Section Notes.
1.
This Section does not cover articles of heading 95.01, 95.03 or 95.08, or bobsleighs, toboggans
or the like of heading 95.06.
The expressions " parts " and " parts and accessories " do not apply to the following articles,
whether or not they are identifiable as for the goods of this Section :
(a) Joints, washers or the like of any material (classified according to their constituent
material or in heading 84.84) or other articles of vulcanised rubber other than hard rubber
(heading 40.16);
(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or
similar goods of plastics (Chapter 39);
(c) Articles of Chapter 82 (tools);
(d) Articles of heading 83.06;
(e) Machines or apparatus of headings 84.01 to 84.79, or parts thereof; articles of heading
84.81 or 84.82 or, provided they constitute integral parts of engines or motors, articles of
heading 84.83;
(f) Electrical machinery or equipment (Chapter 85);
(g) Articles of Chapter 90;
(h) Articles of Chapter 91;
(ij) Arms (Chapter 93);
(k) Lamps or lighting fittings of heading 94.05; or
(l) Brushes of a kind used as parts of vehicles (heading 96.03).
3.
References in Chapters 86 to 88 to " parts " or " accessories " do not apply to parts or accessories
which are not suitable for use solely or principally with the articles of those Chapters. A part or
accessory which answers to a description in two or more of the headings of those Chapters is to
be classified under that heading which corresponds to the principal use of that part or accessory.
4.
5.
Vehicles specially constructed to travel on both road and rail are classified under the
appropriate heading of Chapter 87;
Amphibious motor vehicles are classified under the appropriate heading of Chapter 87;
Aircraft specially constructed so that they can also be used as road vehicles are
classified under the appropriate heading of Chapter 88.
Air-cushion vehicles are to be classified within this Section with the vehicles to which they are
most akin as follows :
(a) In Chapter 86 if designed to travel on a guide-track (hovertrains);
(b) In Chapter 87 if designed to travel over land or over both land and water;
(c) In Chapter 89 if designed to travel over water, whether or not able to land on beaches or
landing-stages or also able to travel over ice.
Parts and accessories of air-cushion vehicles are to be classified in the same way as those of
vehicles of the heading in which the air-cushion vehicles are classified under the above
provisions.
Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings,
and signalling, safety or traffic control equipment for hovertrain transport systems as
signalling, safety or traffic control equipment for railways.
BACK
CHAPTER - 86
RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND PARTS THEREOF;
RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS
THEREOF; MECHANICAL (INCLUDING ELECTRO-MECHANICAL) TRAFFIC
SIGNALLING EQUIPMENT OF ALL KINDS
Chapter Notes.
1.
2.
3.
Subject to the provisions of Note 1 above, heading 86.08 applies, inter alia, to :
(a) Assembled track, turntables, platform buffers, loading gauges;
(b) Semaphores, mechanical signal discs, level crossing control gear, signal and point
controls, and other mechanical (including electro-mechanical) signalling, safety or traffic
control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland
waterways, parking facilities, port installations or airfields.
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
86.01
Cess
PAL
SRL
Gen.
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
u
u
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
u
u
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
u
u
(In) 3.9%
06%
15%
(In) 3.9%
06%
15%
(In) 3.9%
06%
15%
(In) 3.9%
06%
15%
(In) 3.9%
06%
15%
(In) 3.9%
06%
15%
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
u
u
8601.20
86.02
8602.10
8602.90
86.03
Diesel-electric locomotives
Other
Self-propelled railway or tramway
coaches, vans and trucks, other than those
of heading 86.04.
8603.10
8603.90
86.04 8604.00
86.05 8605.00
86.06
86.07
Excise
Duty
Pref.
8606.30
8606.91
8606.92
---
8606.99
--
8607.11
8607.12
8607.19
HS
Hdg.
----
HS
Code
(In) 3.9%
06%
(In) 3.9%
06%
(In) 3.9%
06%
Customs Duty
15%
15%
15%
VAT
Description
8607.21
8607.29
8607.30
---
8607.91
8607.99
---
86.08 8608.00
86.09 8609.00
Cess
PAL
SRL
Pref.
Gen.
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
kg
kg
(In) 3.9%
06%
15%
kg
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
kg
kg
(In) 3.9%
06%
15%
kg
(In) 3.9%
06%
15%
BACK
CHAPTER - 87
VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND
ACCESSORIES THEREOF
Chapter Notes.
1.
This Chapter does not cover railway or tramway rolling-stock designed solely for running on
rails.
2.
For the purposes of this Chapter, " tractors " means vehicles constructed essentially for hauling
or pushing another vehicle, appliance or load, whether or not they
contain subsidiary provision for the transport, in connection with the main use of the tractor, of
tools, seeds, fertilisers or other goods.
Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable
equipment remain classified in their respective headings even if presented
with the tractor, and whether or not mounted on it.
kg
kg
kg
Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06.
3.
Heading 87.12 includes all children's bicycles. Other children's cycles fall in heading
95.01.
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
Pref.
Gen.
Excise
Duty
Cess
PAL
SRL
87.01
8701.10
8701.10.01
8701.10.09
8701.20
8701.20.02
8701.20.03
8701.30
8701.30.01
8701.30.02
8701.90
8701.90.02
8701.90.03
8701.90.04
----------------------------
8701.90.06 ----
8701.90.07
8701.90.08
8701.90.09
8701.90.10
-------------
87.02
2.5%
2.5%
Ex
Ex
u
u
06%
06%
15%
15%
u
u
06%
06%
15%
15%
u
u
2.5%
06%
Ex
15%
u
u
L
L
(In)1.63%
2.5%
Ex
(In)1.63%
(In) 3.9%
(In)1.63%
(In) 3.9%
(In) 3.9%
2.5%
06%
2.5%
06%
06%
Ex
Ex
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
10%
u
u
u
u
u
28%
18%
72%
28%
18%
72%
28%
18%
60%
28%
2.5%
18%
15%
60%
u
u
0.25%
0.25%
0.25%
0.25%
0.25%
L
L
8702.10.01 ----
8702.10.02 ----
8702.10.03 ----
8702.10.04 ----
8702.10.05 ----
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
8702.10.06 ----
8702.10.07 ----
8702.10.08 ----
8702.10.10 ----
8702.10.11 ----
8702.10.12 ----
8702.10.15
8702.10.16
8702.10.17
8702.90
8702.90.01
-------------
8702.90.02 ----
8702.90.03 ----
Pref.
Gen.
Excise
Duty
Cess
PAL
SRL
2.5%
15%
06%
15%
06%
15%
2.5%
15%
2.5%
15%
2.5%
06%
15%
15%
u
u
28%
28%
28%
28%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
u
u
u
u
28%
18%
60%
28%
28%
18%
18%
60%
u
u
0.25%
0.25%
0.25%
0.25%
L
L
L
8702.90.04 ----
HS
Hdg.
HS
Code
8702.90.05 ----
8702.90.06 ----
28%
Customs Duty
18%
VAT
Description
Pref.
Gen.
Cess
PAL
SRL
2.5%
15%
2.5%
15%
2.5%
15%
8702.90.08 ----
2.5%
15%
8702.90.10 ----
2.5%
15%
8702.90.11 ----
2.5%
15%
2.5%
2.5%
15%
15%
u
u
28%
28%
28%
28%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
u
u
u
u
0.25%
0.25%
0.25%
0.25%
8702.90.07 ----
8702.90.12 ----
87.03
years old
Other with a normal seating capacity of not more
than fifteen including the driver more than five
years old
10%
10%
10%
10%
L
L
L
8703.10
8703.10.01 ---HS
Hdg.
HS
Code
Description
8703.10.02 ---8703.21
8703.21.01
8703.21.02
8703.21.03
-----------
--------------------
--------------
28%
Customs Duty
Pref.
18%
30%
VAT
Excise
Duty
28%
18%
30%
2.5%
2.5%
Gen.
Cess
PAL
SRL
15%
15%
u
u
06%
15%
06%
15%
28%
18%
30%
28%
15%
15%
28%
28%
28%
28%
18%
15%
15%
18%
18%
18%
18%
30%
04%
04%
20%
20%
30%
30%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
u
u
u
u
u
u
u
2.5%
2.5%
15%
15%
u
u
2.5%
15%
2.5%
28%
28%
28%
28%
15%
18%
18%
18%
18%
1.5%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
10%
u
u
u
u
u
2.5%
2.5%
15%
15%
u
u
2.5%
15%
2.5%
15%
28%
28%
18%
18%
40%
40%
u
u
18%
60%
18%
18%
18%
60%
60%
60%
u
u
u
30%
30%
40%
40%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
L
L
L
L
L
L
L
L
L
8703.24.01 ----
HS
Hdg.
HS
Code
VAT
Description
-------------
8703.31
8703.31.01
8703.31.02
8703.31.03
-----------
15%
--------------
8703.32.08 ----
Pref.
Gen.
Cess
PAL
SRL
2.5%
15%
2.5%
15%
2.5%
28%
28%
28%
28%
15%
18%
18%
18%
18%
1.5%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
10%
u
u
u
u
u
2.5%
2.5%
15%
15%
u
u
2.5%
15%
2.5%
15%
15%
15%
15%
15%
14%
14%
u
u
u
(+) 22.4%
28%
18%
95%
(+) 22.4%
28%
28%
28%
28%
28%
18%
18%
18%
18%
18%
95%
72%
72%
40%
40%
1.5%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
10%
u
u
u
u
u
2.5%
2.5%
15%
15%
u
u
2.5%
15%
2.5%
28%
28%
15%
18%
18%
84%
84%
u
u
u
28%
18%
115%
28%
18%
115%
28%
18%
60%
28%
18%
60%
(+) 22.4%
(+) 22.4%
40%
40%
60%
60%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
L
L
L
L
L
L
L
L
L
L
Customs Duty
HS
Hdg.
HS
Code
8703.32.12 ----
8703.32.13 ----
8703.32.14
8703.32.15
8703.33
8703.33.01
-----------
-------------------------
Description
VAT
Excise
Duty
28%
18%
115%
28%
28%
28%
18%
18%
18%
115%
60%
60%
u
u
u
2.5%
2.5%
15%
15%
u
u
2.5%
15%
2.5%
15%
(+)25.2%
28%
18%
115%
(+)25.2%
28%
28%
28%
28%
28%
18%
18%
18%
18%
18%
115%
84%
84%
60%
60%
1.5%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
u
u
u
u
u
28%
28%
28%
28%
18%
18%
18%
18%
20%
20%
60%
60%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
u
u
u
u
6%
15%
Pref.
Gen.
(+)25.2%
(+)25.2%
(+)25.2%
(+)25.2%
(+)25.2%
(+)25.2%
Cess
PAL
SRL
87.04
8704.10
8704.21
--
L
L
L
L
L
L
L
8704.21.04 ----
8704.21.05 ----
8704.21.06 ----
8704.21.07 ----
28%
18%
60%
28%
18%
60%
(+) 5.4%
06%
15%
(+) 5.4%
06%
15%
28%
15%
72%
28%
15%
72%
06%
15%
Customs Duty
HS
Hdg.
HS
Code
Description
8704.22.01 ----
8704.22.02 ----
8704.23
-8704.23.01 ----
8704.21.08 ----
8704.21.10 ----
8704.21.11 ----
8704.23.02 ----
VAT Excise
Pref.
Gen.
Duty
Cess
PAL
SRL
SUR
Unit
of
Qty. Remarks
06% 15%
06% 15%
u
u
u
(+) 5.4%
(In)3.9% 06% 15%
(+) 5.4%
(In)3.9% 06% 15%
(In)3.9% 06% 15%
(In)3.9% 06% 15%
u
u
u
06% 15%
28% 18%
28% 18%
84%
84%
(+) 5.4%
(In)3.9% 06% 15%
(+) 5.4%
(In)3.9% 06% 15%
28% 18%
60%
28% 18%
60%
06% 15%
L
L
L
L
8704.31.04 ----
8704.31.05 ----
8704.31.06 ----
8704.31.07 ----
8704.31.08 ----
06% 15%
06% 15%
06% 15%
06% 15%
u
u
u
06% 15%
28% 18%
28% 18%
30%
30%
L
L
Customs Duty
HS
Hdg.
HS
Code
Description
VAT Excise
Pref.
Gen.
Duty
Cess
PAL
SRL
SUR
Unit
of Remar
Qty.
ks
(+) 5.4%
(In)3.9% 06% 15%
(+) 5.4%
(In)3.9% 06% 15%
28% 15%
28% 15%
(+)2.25%
(In) 1.63% 2.5% 15%
L
L
8705.10
8705.90.01 ----
Crane lorries:
Not more than 07 years old
Other
Mobile drilling derricks:
Not more than 07 years old
Other
Fire fighting vehicles:
Not more than 07 years old
Other
Concrete-mixer lorries:
Not more than 07 years old
Other
Other:
Mobile workshops, Not more than 07 years old
8705.90.02 ----
(+)2.25%
(In) 1.63% 2.5% 15%
8705.90.03 ----
15% 15%
15% 15%
2.5% 15%
8705.90.09 ----
L
L
87.06 8706.00
8706.00.01 ----
8706.00.02 ----
8706.00.03 ----
Customs Duty
HS
Hdg.
HS
Code
Description
8706.00.04 ----
8706.00.05 ----
8706.00.06 ----
VAT Excise
Pref.
Gen.
87.07
Duty
Cess
PAL
SRL
SUR
Unit
of Rema
Qty. rks
8707.10.01 ----
8707.10.09 ---8707.90
8707.90.01 ----
Other
Other:
Bodies for busses of heading 87.02, everyone of
which has a seating capacity of twenty eight or
more passengers and with a minimum floor- board
to roof height of 180 cm
8707.90.02 ----
8707.90.04 ----
28% 15%
28% 15%
u
u
2.5% 15%
2.5% 15%
2.5% 15%
L
L
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
8707.90.05 ----
8707.90.09 ----
Other
Pref.
Gen.
Duty
Cess
PAL
SRL
28% 15%
15% 15%
u
u
(SP)13.5%
(In) 9.75% 15% 15%
kg
(SP)13.5%
(In) 9.75% 15% 15%
kg
kg
kg
kg
kg
kg
kg
kg
28% 15%
kg
87.08
8708.10
8708.21
--
8708.29
-8708.29.01 ---8708.29.09 ----
Other:
"Cut-portions" of bodies and cabs
Other
28% 15%
(SP)13.5%
(In) 9.75% 15% 15%
8708.31
--
8708.39
--
Other
8708.40
Gear boxes
8708.50
8708.60
8708.70
8708.70.02 ----
(SP)13.5%
(In) 9.75% 15% 15%
(SP)13.5%
(In) 9.75% 15% 15%
(SP)13.5%
(In) 9.75% 15% 15%
20%
8708.70.03 ----
8708.70.09 ---8708.80
8708.91
-8708.92
-8708.93
--
Other
Suspension shock-absorbers
Other parts and accessories:
Radiators
Silencers and exhaust pipes
Clutches and parts thereof
8708.94
--
28% 15%
15% 15%
(In)9.75 % 15% 15%
kg
kg
kg
28% 15%
28% 15%
kg
kg
kg
kg
2.5% 15%
kg
2.5% 15%
kg
(SP)13.5%
(In) 9.75% 15% 15%
Steering wheels, steering columns and steering boxes (SP)13.5%
(In) 9.75% 15% 15%
8708.99
-8708.99.01 ----
Other:
Used Chassis not fitted with engines but with or
without fittings for vehicles of heading 87.04 with
a g.v.w. exceeding 3,000 kg
8708.99.02 ----
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
Pref.
Duty
Gen.
8708.99.03 ----
8708.99.04 ----
2.5% 15%
8708.99.05 ----
8708.99.06 ----
Cess
PAL
SRL
kg
15%
kg
15%
kg
15%
kg
15%
kg
kg
kg
kg
u
u
kg
15%
15%
15%
20%
8709.11
8709.19
8709.90
---
Vehicles:
Electrical
Other
Parts
15% 15%
15% 15%
15% 15%
87.10 8710.00
15% 15%
u
u
8711.20.03 ----
8711.20.04 ----
87.11
(SP) 12%
(In) 9.75% 15% 15%
(In) 9.75% 15% 15%
Customs Duty
HS
Hdg.
HS
Code
Description
8711.20.05 ----
8711.20.06 ----
8711.20.07 ----
8711.20.08 ----
8711.30
8711.50
8711.90
8711.90.01. ---8711.90.09. ---87.12 8712.00
8712.00.01 ----
VAT
Excise
Duty
Cess
PAL
SRL
SUR
Unit
of Remar
Qty.
ks
Pref.
Gen.
(SP) 12%
(In) 9.75%
15%
15%
05%
1.5% 0.25%
10%
(SP) 12%
(In) 9.75%
15%
15%
05%
1.5% 0.25%
10%
(SP) 13.5%
(In) 9.75%
15%
15%
15%
1.5% 0.25%
10%
(SP) 13.5%
(In) 9.75%
15%
15%
15%
1.5% 0.25%
10%
(In)9.75 %
15%
15%
15%
1.5% 0.25%
10%
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
L
L
(In)9.75 %
15%
15%
15%
1.5% 0.25%
10%
(In)9.75 %
15%
15%
15%
1.5% 0.25%
10%
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
15%
15%
1.5% 0.25%
10%
8712.00.09 ----
Other
*28%
28%
or
Rs.750/per unit 15%
1.5% 0.25%
10%
87.13
8713.10
8713.90
(In)1.63%
(In)1.63%
2.5%
2.5%
Ex
Ex
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
06%
15%
1.5% 0.25%
10%
kg
06%
2.5%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
PAL
SRL
SUR
87.14
8714.11
--
8714.19
--
Other
8714.20
--
8714.91
(SP)5.4%
(In) 3.9%
(SP)5.4%
(In) 3.9%
(In)1.63%
Customs Duty
HS
Hdg.
HS
Code
Description
8714.91.01
8714.91.02
8714.91.09
8714.92
8714.92.01
8714.92.09
8714.93
------------------
8714.94
--
8714.95
8714.96
8714.99
8714.99.01
8714.99.02
8714.99.03
8714.99.09
----------------
Bicycle frames
Front forks
Other
Wheel rims and spokes:
Wheel rims
Other
Hubs, other than coaster braking hubs and hub
brakes, and free-wheel sprocket-wheels
Brakes, including coaster braking hubs and
hub brakes, and parts thereof
Saddles
Pedals and crank-gear, and parts thereof
Other:
Mudguards
Chain stays
Seat stays
Other
87.15 8715.00
87.16
VAT
Pref.
Gen.
Excise
Duty
Cess
Unit
of Remar
Qty.
ks
15%
15%
06%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
kg
kg
kg
(In)9.75 %
(In) 3.9%
15%
06%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
(In) 3.9%
06%
15%
1.5% 0.25%
10%
kg
(In) 3.9%
(In) 3.9%
06%
15%
06%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
kg
u
kg
(SP)13.5%
15%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
kg
kg
kg
kg
28%
15%
1.5% 0.25%
10%
kg
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
8716.31
8716.31.02
8716.31.03
8716.39
8716.39.10
8716.39.11
8716.40
8716.40.02
8716.40.03
8716.80
8716.80.01
8716.80.02
8716.80.03
8716.90
8716.90.01
8716.90.02
------------------------------------
(In) 3.9%
(In) 3.9%
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
u
u
06%
15%
15%
15%
15%
15%
1.5% 0.25%
1.5% 0.25%
1.5% 0.25%
10%
10%
10%
u
u
u
06%
06%
15%
15%
1.5% 0.25%
1.5% 0.25%
10%
10%
kg
kg
BACK
CHAPTER 88
AIRCRAFT, SPACECRAFT, AND PARTS THEREOF
Subheading Note.
1. For the purposes of subheadings 8802.11 to 8802.40, the expression " unladen weight " means the
weight of the machine in normal flying order, excluding the weight of the crew and of fuel and
equipment other than permanently fitted items of equipment.
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
88.01
Duty
Cess
PAL
SRL
Pref.
Gen.
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
u
u
L
L
Helicopters:
Of an unladen weight not exceeding 2,000 kg
(In) 3.9%
Of an unladen weight exceeding 2,000 kg
(In) 3.9%
Aeroplanes and other aircraft, of an unladen weight
not exceeding 2,000 kg
(In) 3.9%
06%
06%
Ex
Ex
u
u
L
L
06%
Ex
88.02
8802.11
8802.12
8802.20
---
8802.30
8802.40
8802.60
88.03
06%
Ex
06%
Ex
06%
15%
88.04 8804.00
(In) 3.9%
(In) 3.9%
(In) 3.9%
(In) 3.9%
06%
06%
06%
06%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
kg
kg
kg
kg
L
L
L
L
(In) 3.9%
06%
15%
kg
0.25%
0.25%
0.25%
0.25%
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
88.05
Pref.
Gen.
Duty
Cess
PAL
SRL
Aircraft launching gear and parts thereof; deckarrestor or similar gear and parts thereof
(In) 3.9%
06%
15%
kg
8805.21
8805.29
---
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
kg
kg
L
L
BACK
CHAPTER - 89
SHIPS, BOATS AND FLOATING STRUCTURES
Chapter Note.
1.
HS
Hdg.
89.01
HS
Code
Description
Cruise ships, excursion boats, ferry-boats, cargo
ships, barges and similar vessels for the transport of
persons or goods.
Pref.
Gen.
SRL
SUR
Unit
of Rem
Qty. arks
8901.10
8901.20
8901.30
8901.90
89.02 8902.00
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
u
u
(In)1.63%
2.5%
15%
(In)1.63%
2.5%
15%
15%
15%
2.5%
15%
15%
15%
u
u
89.03
Inflatable
Rowing boats for sports
8903.10.09 ----
Other
Other:
Customs Duty
HS
Hdg.
HS
Code
8903.91
8903.92
8903.99
8903.99.01
8903.99.09
Description
----------
89.04 8904.00
Pref.
Gen.
15%
15%
SRL
SUR
Unit
of Rem
Qty. arks
15%
15%
u
u
2.5%
15%
15%
15%
u
u
15%
2.5%
15%
15%
u
u
(In)1.63%
2.5%
15%
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
u
u
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
u
u
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
u
u
8904.00.01 ----
8904.00.09 ----
Other
89.05
8905.90
89.06
Dredgers
Floating or submersible drilling or production
platforms
Other
Other vessels, including warships and lifeboats
other than rawing boats.
8906.10
8906.90
89.07
Warships
Other
Other floating structures (for example, rafts, tanks,
coffer-dams, landing-stages, buoys and beacons).
8907.10
8907.90
Inflatable rafts
Other
89.08 8908.00
(In)1.63%
2.5%
15%
SECTION - XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING,
PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS
AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
BACK
CHAPTER - 90
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,CHECKING,
PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS
AND ACCESSORIES THEREOF
Chapter Notes.
1.-
Supporting belts or other support articles of textile material, whose intended effect on
the organ to be supported or held derives solely from their elasticity (for example,
maternity belts, thoracic support bandages, abdominal support bandages, supports for
joints or muscles) (Section XI);
(c)
Refractory goods of heading 69.03; ceramic wares for laboratory, chemical or other
technical uses, of heading 69.09;
(d) Glass mirrors, not optically worked, of heading 70.09, or mirrors of base metal or of
precious metal, not being optical elements (heading 83.06 or Chapter 71);
(e)
(f)
Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or
similar goods of plastics (Chapter 39);
(l)
(m) Spools, reels or similar supports (which are to be classified according to their constituent
material, for example, in heading 39.23 or Section XV).
2.
Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles
of this Chapter are to be classified according to the following rules :
(a) Parts and accessories which are goods included in any of the headings of this Chapter or
of Chapter 84, 85 or 91 (other than heading 84.85, 85.48 or 90.33) are in all cases to be
classified in their respective headings;
(b) Other parts and accessories, if suitable for use solely or principally with a particular kind
of machine, instrument or apparatus, or with a number of machines,instruments or
apparatus of the same heading (including a machine, instrument or apparatus of heading
90.10, 90.13 or 90.31) are to be classified with the machines,instruments or apparatus of
that kind;
(c) All other parts and accessories are to be classified in heading 90.33.
3.
4.
Heading 90.05 does not apply to telescopic sights for fitting to arms, periscopic telescopes for
fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or
apparatus of this Chapter or Section XVI; such telescopic sights and telescopes are to be
classified in heading 90.13.
5.
Measuring or checking optical instruments, appliances or machines which, but for this Note,
could be classified both in heading 90.13 and in heading 90.31 are to be classified in heading
90.31.
6.
For the purposes of heading 90.21, the expression "orthopaedic appliances" means appliances
for :
-
Orthopaedic appliances include footwear and special insoles designed to correct orthopaedic
conditions, provided that they are either (1) made to measure or (2) mass- produced, presented
singly and not in pairs and designed to fit either foot equally.
7.
Instruments and apparatus for automatically controlling the flow, level, pressure or other
variables of liquids or gases, or for automatically controlling temperature, whether or not
their operation depends on an electrical phenomenon which varies according to the factor
to be automatically controlled, which are designed to bring this factor to, and maintain it
at, a desired value, stabilised against disturbances, by constantly or periodically
measuring its actual value; and
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
90.01
Gen.
(In)1.63%
(In) 3.9%
(In)1.63%
2.5%
06%
2.5%
28%
06%
28%
06%
Cess
PAL
SRL
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
kg
kg
u
u
15%
15%
15%
u
u
kg
Duty
----
9001.50.09 ---9001.90
---90.02
Pref.
(In) 3.9%
worked.
9002.11
--
Objective lenses:
For cameras, projectors or photographic enlargers
of reducers
9002.19
9902.20
9002.90
--
Other
Filters
Other
90.03
2.5%
15%
2.5%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
kg
kg
kg
kg
28%
15%
15%
28%
Customs Duty
15%
15%
u
u
9003.11
9003.19
9003.19.01
9003.19.09
HS
Hdg.
(In)1.63%
(In)9.75 %
(In)1.63%
(In)9.75 %
---------
HS
Code
VAT Excise
Description
9003.90
9003.90.01 ---9003.90.09 ---90.04
Pref.
Parts:
Hinges and re-inforcing wire arms
Other
Duty
Gen.
Cess
PAL
SRL
15%
28%
15%
15%
kg
kg
28%
15%
15%
15%
u
u
(In)9.75 %
(In) 3.9%
15%
06%
15%
15%
u
u
(In) 3.9%
06%
15%
kg
(In)1.63%
Cameras of a kind used for recording documents on
microfilm, microfiche or other microforms
(In)1.63%
Cameras specially designed for underwater use, for
aerial survey or for medical or surgical examination
of internal organs; comparison cameras for forensic
or criminological purposes
(In)1.63%
Instant print cameras
(In)18.2%
2.5%
15%
2.5%
15%
2.5%
28%
15%
18%
u
u
28%
18%
90.05
Sunglasses
Other
Binoculars, monoculars, other optical telescopes,
and mountings therefor; other astronomical
instruments and mountings therefor, but not
including instruments for radio-astronomy.
9005.10
9005.80
9005.90
90.06
Binoculars
Other instruments
Parts and accessoies (including mountings)
Photographic (other than cinematographic)
cameras; photographic flashlight apparatus and
flashbulbs other than discharge lamps of
heading 85.39.
9006.10
9006.20
9006.30
9006.40
9006.51
--
Other cameras:
With a through-the-lens viewfinder (single lens
reflex (SLR)), for roll film of a width not exceeding
35 mm
(In)18.2%
9006.52
--
(In)18.2%
28%
18%
9006.53
9006.53.01
9006.53.09
9006.59
---------
(In)18.2%
(In)18.2%
(In)18.2%
28%
28%
28%
18%
18%
18%
u
u
u
9006.61
--
9006.62
9006.69
---
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
u
u
u
9006.91
9006.99
---
For cameras
Other
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
kg
kg
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
Duty
Cess
PAL
SRL
Pref.
Gen.
(In)9.75 %
(In)1.63%
15%
2.5%
15%
15%
u
u
(In)9.75 %
(In)1.63%
15%
2.5%
15%
15%
u
u
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
kg
(In) 3.9%
06%
15%
(In) 3.9%
(In)9.75 %
06%
15%
15%
15%
u
u
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
u
kg
15%
15%
15%
15%
u
u
9009.12.01 ----
15%
15%
90.07
9007.11
9007.19
9007.20
9007.20.01
9007.20.09
9007.91
9007.92
--
Cameras:
For film of less than 16 mm width or for double-8
mm film
----------
Other
Projectors:
For film of less than 16 mm width
Other
Parts and accessories:
For cameras
For projectors
90.08
Slide projectors
Microfilm, microfiche or other microform readers,
whether or not capable of producing copies
9008.30
9008.40
9008.90
90.09
9009.11
--
(In)9.75 %
9009.12.09 --9009.21
-9009.21.01 ---9009.21.09 ---9009.22
-9009.30
9009.91
-9009.92
-9009.93
-9009.99
--
Other
Other photocopying apparatus:
Incorporating an optical system:
Multi-colour photocopying apparatus
Other
Of the contact type
Thermo-copying apparatus
Parts and accessories:
Automatic document feeders
Paper feeders
Sorters
Other
(In)9.75 %
15%
15%
(In)9.75 %
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
u
u
u
u
(In)9.75 %
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
u
u
u
kg
PAL
SRL
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
90.10
Duty
Cess
Pref.
Gen.
(In) 3.9%
06%
15%
(In) 3.9%
(In) 3.9%
(In) 3.9%
06%
06%
06%
15%
15%
15%
u
u
u
(In)1.63%
(In) 3.9%
(In)1.63%
(In) 3.9%
2.5%
06%
2.5%
06%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
u
u
u
kg
(In)1.63%
2.5%
15%
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
u
u
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
u
kg
9010.41
9010.42
9010.49
9010.50
----
0.25%
0.25%
0.25%
0.25%
Stereoscopic microscopes
Other microscopes, for photomicrography,
cinephotomicrography or microprojection
9011.80
9011.90
Other microscopes
Parts and accessories
90.12
9012.90
90.13
HS
Hdg.
9013.20
9013.80
HS
Code
9013.90
(In) 3.9%
06%
(In) 3.9%
06%
(In) 3.9%
06%
Customs Duty
15%
15%
15%
VAT Excise
Description
-
90.14
Duty
Cess
PAL
SRL
u
u
u
Pref.
Gen.
(In) 3.9%
06%
15%
kg
(In)1.63%
2.5%
15%
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
u
u
kg
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
u
u
u
9014.80
9014.90
90.15
Rangefinders
Theodolites and tachymeters (tacheometers)
Levels
Photogrammetrical surveying instruments and
appliances
9015.80
9015.90
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
kg
u
kg
(In) 3.9%
06%
15%
kg
(In) 3.9%
06%
15%
90.16 9016.00
90.17
9017.20
HS
Hdg.
28%
28%
28%
28%
9017.20.09 ---9017.30
9017.80
-
Other
Micrometers, calipers and gauges
Other instruments
HS
Code
9017.90
28%
06%
(In) 3.9%
06%
(In) 3.9%
06%
Customs Duty
15%
15%
u
u
15%
15%
u
u
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
u
u
u
u
PAL
SRL
VAT Excise
Description
-
90.18
Duty
Cess
10%
10%
10%
10%
Pref.
Gen.
(In) 3.9%
06%
15%
kg
9018.11
9018.12
9018.13
9018.14
9018.19
9018.20
------
Electro-cardiographs
Ultrasonic scanning apparatus
Magnetic resonance imaging apparatus
Scintigraphic apparatus
Other
Ultra-violet or infra-red ray apparatus
Syringes, needles, catheters, cannulae and the like:
(In)1.63%
(In)1.63%
(In)1.63%
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
10%
10%
u
u
u
u
u
kg
9018.31
9018.32
9018.39
----
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
u
kg
u
9018.41
--
9018.49
9018.50
9018.90
--
Other
Other ophthalmic instruments and appliances'
Other instruments and appliances
(In)1.63%
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
kg
u
kg
u
90.19
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
0.25%
(In)1.63%
2.5%
15%
kg
9019.20
(In)1.63%
2.5%
15%
kg
90.20 9020.00
90.21
(In)1.63%
2.5%
15%
kg
(In)1.63%
2.5%
Ex
kg
Customs Duty
HS
Hdg.
HS
Code
9021.21
9021.29
VAT Excise
Description
9021.31
9021.39
9021.40
9021.50
-----
Artificial teeth
Other
Other artificial parts of the body:
Artificial joints
Other
Hearing aids, excluding parts and accessories
Pacemakers for stimulating heart muscles,
excluding parts and accessories
9021.90
Other
90.22
Cess
PAL
SRL
Gen.
(In)1.63%
(In)1.63%
2.5%
2.5%
Ex
Ex
kg
kg
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
Ex
Ex
Ex
kg
kg
u
(In)1.63%
(In)1.63%
2.5%
2.5%
Ex
Ex
u
kg
9022.12
9022.13
9022.14
9022.19
-----
(In)1.63%
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
u
u
u
u
9022.21
9022.29
9022.30
9022.90
---
(In)1.63%
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
u
u
u
kg
(In) 3.9%
06%
15%
kg
90.23 9023.00
90.24
Duty
Pref.
9024.10
9024.80
9024.90
90.25
(In) 3.9%
(In) 3.9%
(In) 3.9%
06%
06%
06%
15%
15%
15%
u
u
kg
HS
Hdg.
HS
Code
9025.11
9025.19
9025.80
9025.80.01
9025.80.09
9025.90
VAT Excise
Description
-
---------
90.26
Duty
Cess
PAL
SRL
Pref.
Gen.
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
u
u
(In)1.63%
(In) 3.9%
(In) 3.9%
2.5%
06%
06%
15%
15%
15%
u
u
kg
(In) 3.9%
(In) 3.9%
(In) 3.9%
(In) 3.9%
06%
06%
06%
06%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
u
u
u
kg
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
u
u
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
u
u
(In) 3.9%
(In) 3.9%
(In) 3.9%
06%
06%
06%
15%
15%
15%
u
u
kg
9026.10
9026.20
9026.80
9026.90
90.27
0.25%
0.25%
0.25%
0.25%
9027.10
9027.20
9027.30
9027.40
9027.50
Exposure meters
Other instruments and apparatus using optical
radiation (UV, visible, IR)
9027.80
9027.90
90.28
HS
Hdg.
9028.10
9028.20
9028.30
Gas meters
Liquid meters
Electricity meters
9028.90
HS
Code
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
u
u
(SL)4.8%
(In) 3.9%
06%
(In) 3.9%
06%
Customs Duty
15%
15%
u
kg
VAT Excise
Description
90.29
Duty
Cess
PAL
SRL
Pref.
Gen.
(In) 3.9%
06%
15%
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
u
kg
(In) 3.9%
06%
15%
(In) 3.9%
Other instruments and apparatus, for measuring or
checking voltage, current, resistance or power,
without a recording device:
Multimeters
(In) 3.9%
Other
(In) 3.9%
Other instruments and apparatus, specially designed
for telecommunications (for example, cross-talk
meters, gain measuring instruments, distortion
factor meters, psophometers)
(In) 3.9%
Other instruments and apparatus:
For measuring or checking semiconductor wafers
or devices
(In) 3.9%
06%
15%
06%
06%
15%
15%
u
u
06%
15%
(In) 3.9%
(In) 3.9%
(In) 3.9%
06%
06%
06%
06%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
u
u
u
kg
(In) 3.9%
(In) 3.9%
(In) 3.9%
06%
06%
06%
15%
15%
15%
u
u
u
9029.20
9029.90
90.30
9030.20
9030.31
9030.39
9030.40
---
9030.82
--
9030.83
9030.89
9030.90
---
90.31
0.25%
0.25%
0.25%
0.25%
9031.41
--
9031.49
9031.80
9031.90
--
Other
Other instruments, appliances and machines
Parts and accessories
90.32
(In) 3.9%
(In) 3.9%
(In) 3.9%
(In) 3.9%
06%
06%
06%
06%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
0.25%
0.25%
0.25%
0.25%
PAL
SRL
10%
10%
10%
10%
u
u
u
kg
HS
Hdg.
HS
Code
9032.10
9032.20
9032.81
9032.89
9032.90
90.33 9033.00
VAT Excise
Description
Duty
Cess
Pref.
Gen.
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
u
u
(In) 3.9%
06%
15%
(SL)4.8%
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
u
kg
06%
15%
kg
---
Thermostats
Manostats
Other instruments and apparatus:
Hydraulic or pneumatic
Other
BACK
CHAPTER - 91
CLOCKS AND WATCHES AND PARTS THEREOF
Chapter Notes.
1. This Chapter does not cover :
(a)
(b) Watch chains (heading 71.13 or 71.17, as the case may be);
(c)
Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or
similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious
metal (generally heading 71.15); clock or watch springs are, however, to be classified as
clock or watch parts (heading 91.14);
(d)
(e)
(f)
(g)
Articles of Chapter 85, not yet assembled together or with other components into watch
or clock movements or into articles suitable for use solely or principally as parts of such
movements (Chapter 85).
2.
Heading 91.01 covers only watches with case wholly of precious metal or of metal clad with
precious metal, or of the same materials combined with natural or cultured pearls, or precious or
semi-precious stones (natural, synthetic or reconstructed) of headings 71.01 to 71.04. Watches
with case of base metal inlaid with precious metal fall in heading 91.02.
3.
For the purposes of this Chapter, the expression " watch movements " means devices regulated
by a balance-wheel and hairspring, quartz crystal or any other system
capable of
determining intervals of time, with a display or a system to which a mechanical display can be
incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width,
length or diameter.
4.
Except as provided in Note 1, movements and other parts suitable for use both in clocks or
watches and in other articles (for example, precision instruments) are to be classified in this
Chapter.
Customs Duty
HS
Hdg.
HS
Code
Description
91.01
SRL
SUR
Unit
of Rema
Qty. rks
Pref.
Gen.
(In)18.2%
(In)18.2%
(In)18.2%
28%
28%
28%
18%
18%
18%
u
u
u
(In)18.2%
(In)18.2%
28%
28%
18%
18%
u
u
(In)18.2%
(In)18.2%
28%
28%
18%
18%
u
u
9101.11
9101.12
9101.19
----
9101.21
9101.29
-----
9101.91
9101.99
91.02
9102.11
9102.12
9102.19
----
(In)18.2%
(In)18.2%
(In)18.2%
28%
28%
28%
18%
18%
18%
u
u
u
9102.21
9102.29
----
(In)18.2%
(In)18.2%
28%
28%
18%
18%
u
u
(In)18.2%
28%
18%
9102.91
9102.99
--
91.03
Other
(In)18.2%
28%
18%
(In)18.2%
(In)18.2%
28%
28%
18%
18%
u
u
9103.10
9103.90
Electrically operated
Other
Customs Duty
HS
Hdg.
HS
Code
Description
91.04 9104.00
SRL
SUR
Unit
of Rema
Qty. rks
Pref.
Gen.
(In)18.2%
28%
18%
(In)18.2%
(In)18.2%
28%
28%
18%
18%
u
u
(In)18.2%
28%
18%
(In)18.2%
(SL) 22.4%
28%
18%
(In)18.2%
(In)18.2%
28%
28%
18%
18%
u
u
Time-registers; time-recorders
Parking meters
Other
(In) 3.9%
(In) 3.9%
(In) 3.9%
06%
06%
06%
15%
15%
15%
u
u
u
(In)18.2%
28%
15%
(In)18.2%
(In)18.2%
(In)18.2%
(In)18.2%
(In)18.2%
28%
28%
28%
28%
28%
18%
18%
18%
18%
18%
1.5%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
10%
u
u
u
u
u
(In)18.2%
28%
18%
91.05
Other clocks.
9105.21
9105.29
-----
Alarm clocks:
Electrically operated
Other
Wall clocks:
Electrically operated
Other
9105.91
9105.99
---
Other:
Electrically operated
Other
9105.11
9105.19
91.06
91.07 9107.00
91.08
9108.11
--
Electrically operated:
With mechanical display only or with a device
towhich a mechanical display can be incorporated
9108.12
9108.19
9108.20
9108.90
---
91.09
0.25%
0.25%
0.25%
0.25%
0.25%
9109.11
--
Electrically operated:
Of alarm clocks
9109.19
9109.90
--
91.10
Other
Other
(In)18.2%
(In)18.2%
28%
28%
18%
18%
u
u
HS
Hdg.
HS
Code
Description
SUR
Unit
of Rema
Qty. rks
Gen.
(In)18.2%
(In)18.2%
(In)18.2%
(In)18.2%
28%
28%
28%
28%
18%
18%
18%
18%
1.5%
1.5%
1.5%
1.5%
28%
15%
(In)18.2%
(In)18.2%
28%
28%
28%
15%
15%
15%
(In)18.2%
(In)18.2%
28%
28%
15%
15%
(In)18.2%
28%
15%
(In)18.2%
(In)18.2%
28%
28%
15%
15%
(In)18.2%
(In)18.2%
(In)18.2%
(In)18.2%
(In)18.2%
28%
28%
28%
28%
28%
15%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
1.5%
--
Of watches:
Complete movements, unassembled or partly
assembled (movement sets)
9110.12
9110.19
9110.90
---
9111.10
9111.20
9111.80
9111.90
91.12
SRL
Pref.
9110.11
91.11
Other cases
Parts
0.25%
0.25%
0.25%
0.25%
10% u
10% kg
10% kg
10% kg
91.13
Cases
Parts
Watch straps, watch bands and watch bracelets,
and parts thereof.
9113.10
9113.20
9113.90
Other
91.14
0.25%
0.25%
0.25%
0.25%
0.25%
10%
10%
10%
10%
10%
kg
kg
kg
kg
kg
BACK
CHAPTER - 92
MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES
Chapter Notes.
1.
(c)
Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or
similar goods of plastics (Chapter 39);
Microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes or other
accessory instruments, apparatus or equipment of Chapter 85 or 90, for use
with but not incorporated in or housed in the same cabinet as instruments of this
Chapter;
Toy instruments or apparatus (heading 95.03);
(d)
(e)
(b)
2.
Bows and sticks and similar devices used in playing the musical instruments of heading 92.02 or
92.06 presented with such instruments in numbers normal thereto and clearly intended for use
therewith, are to be classified in the same heading as the relative instruments.
Cards, discs and rolls of heading 92.09 presented with an instrument are to be treated as
separate articles and not as forming a part of such instrument.
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
92.01
Duty
Cess
PAL
SRL
Pref.
Gen.
(In)18.2%
(In)18.2%
(In)18.2%
28%
28%
28%
18%
18%
18%
u
u
u
(In)18.2%
(In)18.2%
28%
28%
18%
18%
u
u
(In)18.2%
28%
18%
92.02
Upright pianos
Grand pianos
Other
Other string musical instruments (for example,
guitars, violins, harps).
9202.10
9202.90
92.03 9203.00
92.04
(In)18.2%
(In)18.2%
28%
28%
18%
18%
u
u
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
92.05
Duty
Cess
PAL
SRL
Pref.
Gen.
Brass-wind instruments
Other
(In)18.2%
(In)18.2%
28%
28%
18%
18%
u
u
(In)18.2%
28%
18%
(In)18.2%
(In)18.2%
28%
28%
18%
18%
u
u
(In)18.2%
(In)18.2%
28%
28%
18%
18%
u
u
(In)18.2%
(In)18.2%
(In)18.2%
28%
28%
28%
15%
15%
15%
kg
kg
kg
(In)18.2%
28%
15%
kg
(In)18.2%
28%
15%
kg
(In)18.2%
28%
15%
kg
(In)18.2%
(In)18.2%
28%
28%
15%
15%
kg
kg
92.06 9206.00
92.07
92.08
9208.10
9208.90
92.09
Musical boxes
Other
Parts (for example, mechanisms for musical boxes)
and accessories (for example, cards, discs and rolls
for mechanical instruments) of musical
instruments; metronomes, tuning forks and pitch
pipes of all kinds.
9209.10
9209.20
9209.30
9209.91
9209.92
---
9209.93
--
9209.94
--
9209.99
--
Other
SECTION - XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
BACK
CHAPTER - 93
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
Chapter Notes.
1.
2.
In heading 93.06, the reference to " parts thereof " does not include radio or radar apparatus of
heading 85.26.
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
93.01
Cess
PAL
SRL
SUR
Unit of Remar
Qty.
ks
Gen.
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
u
u
L
L
9301.11
9301.19
9301.20
---
Self-propelled
Other
Rocket launchers; flame-throwers; grenade
launchers; torpedo tubes and similar projectors
9301.90
Other
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
u
u
L
L
(In)9.75 %
15%
15%
93.02 9302.00
93.03
Excise
Duty
Pref.
9303.10
HS
Hdg.
HS
Code
Muzzle-loading firearms
(In)9.75 %
15%
Customs Duty
15%
VAT
Description
9303.20
9303.30
9303.90
93.04 9304.00
93.05
Pref.
Gen.
Cess
PAL
SRL
SUR
Unit of Remar
Qty.
ks
15%
15%
15%
15%
15%
15%
u
u
u
L
L
L
15%
15%
(In)9.75 %
15%
15%
kg
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
kg
kg
L
L
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
kg
kg
L
L
(In)1.63%
2.5%
15%
kg
Cartridges
Other
Other cartridges and parts thereof
Other
(In)1.63%
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
kg
kg
kg
kg
L
L
L
L
(In)1.63%
2.5%
15%
kg
-----
93.06
Of revolvers or pistols
Of shotguns or rifles of heading 93.03:
Shotgun barrels
Other
Other:
Of military weapons of heading 93.01
Other
Bombs, grenades, torpedoes, mines, missiles and
similar munitions of war and parts thereof;
cartridges and other ammunition and projectiles
and parts thereof, including shot and cartridge
wads.
9306.10
9306.21
9306.29
9306.30
9306.90
93.07 9307.00
---
0.25%
0.25%
0.25%
0.25%
SECTION - XX
MISCELLANEOUS MANUFACTURED ARTICLES
BACK
CHAPTER - 94
FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS,
CUSHIONS AND SIMILAR STUFFED FURNISHINGS;
LAMPS AND LIGHTING FITTINGS, NOTELSEWHERE SPECIFIED OR INCLUDED;
ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE;
PREFABRICATED BUILDINGS
Chapter Notes.
1.-
(b)
Mirrors designed for placing on the floor or ground (for example, cheval-glasses
(swing-mirrors)) of heading 70.09;
(c)
(d)
Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or
similar goods of plastics (Chapter 39), or safes of heading 83.03;
(e)
(f)
(g)
(h)
(ij)
(k)
(l)
Toy furniture or toy lamps or lighting fittings (heading 95.03), billiard tables or other
furniture specially constructed for games (heading 95.04), furniture for conjuring tricks
or decorations (other than electric garlands) such as Chinese lanterns (heading 95.05).
2.
The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those
headings only if they are designed for placing on the floor or ground.
The following are, however, to be classified in the above-mentioned headings even if they are
designed to be hung, to be fixed to the wall or to stand one on the other :
3.
4.
(a)
(b)
(a)
(b)
For the purposes of heading 94.06, the expression " prefabricated buildings " means buildings
which are finished in the factory or put up as elements, presented together, to be a ssembled on
site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or
similar buildings.
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
94.01
Duty
Cess
PAL
SRL
SUR
Unit of Remar
Qty.
ks
Pref.
Gen.
(In) 3.9%
(In) 3.9%
06%
06%
15%
15%
u
u
28%
28%
15%
15%
u
u
28%
28%
15%
15%
u
u
28%
28%
15%
15%
u
u
28%
28%
15%
15%
u
u
28%
28%
15%
15%
u
u
28%
28%
15%
15%
u
u
----------------
9401.40.01
9401.40.09
9401.50
9401.50.01
9401.50.09
---------------------------
Used
Other
Seats of cane, osier, bamboo or similar materials:
Used
Other
Other seats, with wooden frames:
Upholstered:
Used
Other
Other:
Used
Other
9401.61
9401.61.01
9401.61.09
9401.69
9401.69.01
9401.69.09
9401.71
--
HS
Hdg.
HS
Code
9401.71.01
9401.71.09
9401.79
9401.79.01
9401.79.09
9401.80
9401.80.01
9401.80.09
9401.90
9401.90.01
9401.90.09
VAT Excise
Description
--------------------------
94.02
Pref.
Used
Other
Other:
Used
Other
Other seats:
Used
Other
Parts
Used
Other
Duty
Gen.
Cess
PAL
SRL
SUR
Unit of Remar
Qty.
ks
28%
28%
15%
15%
u
u
28%
28%
15%
15%
u
u
28%
28%
15%
15%
u
u
28%
28%
15%
15%
kg
kg
2.5%
2.5%
15%
15%
kg
kg
2.5%
2.5%
15%
15%
kg
kg
28%
28%
15%
15%
kg
kg
28%
28%
15%
15%
kg
kg
28%
28%
15%
15%
u
u
9402.10.01
9402.10.09
9402.90
9402.90.01
----------
9402.90.09 ---94.03
9403.10
9403.10.01
9403.10.09
9403.20
9403.20.04
9403.20.09
9403.30
9403.30.01
9403.30.09
9403.40
-------------------
Used
Other
Wooden furniture of a kind used in the bedroom:
28%
28%
15%
15%
u
u
9403.50.01
9403.50.09
9403.60
9403.60.01
9403.60.09
9403.70
9403.70.01
Used
Other
Other wooden furniture:
Used
Other
Furniture of plastics:
Used
28%
28%
15%
15%
u
u
28%
28%
15%
15%
u
u
28%
15%
kg
----------------
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
Pref.
Duty
Gen.
Cess
PAL
SRL
SUR
Unit of Remar
Qty.
ks
9403.70.09 ---9403.80
-
Other
Furniture of other materials, including cane, osier,
bamboo or similar materials:
28%
15%
kg
9403.80.01
9403.80.09
9403.90
9403.90.01
9403.90.09
Used
Other
Parts:
Used
Other
28%
28%
15%
15%
kg
kg
28%
28%
15%
15%
kg
kg
28%
28%
15%
15%
kg
kg
28%
28%
15%
15%
u
u
28%
15%
28%
28%
28%
15%
15%
15%
u
u
u
28%
28%
15%
15%
u
u
28%
28%
15%
15%
kg
kg
(In)18.2%
28%
15%
kg
(In)18.2%
(In)18.2%
28%
28%
15%
15%
kg
kg
-------------
94.04
Mattress supports:
Used
Other
Mattresses:
Of cellular rubber or plastics, whether or not
covered:
9404.21.01
9404.21.09
9404.29
9404.29.01
Used
Other
Of other materials:
Unused rubberised coir pads, below 60 mm in
thickness
-----------
9404.29.02 ----
9404.29.03
9404.29.09
9404.30
9404.30.01
9404.30.09
9404.90
9404.90.01
9404.90.09
Used
Other
Sleeping bags:
Used
Other
Other:
Used
Other
-------------------
94.05
9405.20
9405.30
9405.40
Customs Duty
HS
Hdg.
HS
Code
VAT Excise
Description
9405.40.01 ----
9405.40.02
9405.40.09
9405.50
9405.50.01
----------
9405.50.09 ---9405.60
-
Other
Illuminated signs, illuminated name-plates and the
like
9405.91
-9405.92
-9405.99
-9405.99.01 ---9405.99.09 ----
Parts:
Of glass
Of plastics
Other:
Of chandeliers or electroliers
Other
94.06 9406.00
Prefabricated buildings.
Duty
Cess
PAL
SRL
SUR
Gen.
(In)9.75 %
(In)9.75 %
(In)18.2%
15%
15%
28%
15%
15%
15%
kg
kg
kg
(In) 3.9%
(In)18.2%
06%
28%
15%
15%
kg
kg
(In)18.2%
28%
15%
kg
(In)18.2%
(In)18.2%
28%
28%
15%
15%
kg
kg
(In)18.2%
(In)18.2%
28%
28%
15%
15%
kg
kg
(In)18.2%
28%
15%
kg
BACK
CHAPTER - 95
TOYS, GAMES AND SPORTS REQUISITES;
PARTS AND ACCESSORIES THEREOF
Chapter Notes.
1.
Unit of Remar
Qty.
ks
Pref.
(p)
(q)
(r)
(s)
(t)
(u)
Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion
(Chapter 44 for such articles made of wood);
Spectacles, goggles or the like, for sports or outdoor games (heading 90.04);
Decoy calls or whistles (heading 92.08);
Arms or other articles of Chapter 93;
Electric garlands of all kinds (heading 94.05); or
Racket strings, tents or other camping goods, or gloves, mittens and mitts (classified
according to their constituent material).
2.
This Chapter includes articles in which natural or cultured pearls, precious or semi-precious
stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal
constitute only minor constituents.
3.
Subject to Note 1 above, parts and accessories which are suitable for use solely or principally
with articles of this Chapter are to be classified with those articles.
4.
Heading 95.03 does not cover articles which, on account of their design, shape or constituent
material, are identifiable as intended exclusively for animals, e.g., "pet toys" (classification in
their own appropriate heading).
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
95.01 9501.00
95.02
Gen.
Excise
Duty
Cess
PAL
SRL
SUR
Unit of Remar
Qty.
ks
28%
15%
kg
28%
28%
15%
15%
u
u
28%
28%
15%
15%
kg
kg
9502.99
Other
--
95.03
HS
Pref.
Remote controlled
Other
Reduced-size ("scale") model assembly kits,
whether or not working models, excluding those of
subheading '9503.10:
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
kg
kg
9503.20.01
9503.20.09
9503.30
9503.30.01
9503.30.09
Remote controlled
Other
Other construction sets and constructional toys:
Remote controlled
Other
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
kg
kg
(In)9.75 % 15%
(In)9.75 % 15%
Customs Duty
Pref.
Gen.
15%
15%
kg
kg
HS
-------------
VAT
Excise
Cess
PAL
SRL
SUR
Unit of Remar
Hdg.
Code
Description
-
9503.41
9503.41.01
9503.41.09
9503.49
9503.49.01
9503.49.09
9503.50
9503.50.01
9503.50.09
9503.60
9503.60.01
9503.60.09
9503.70
9503.70.01
9503.70.09
9503.80
---------------------------------
Stuffed:
Remote controlled
Other
Other:
Remote controlled
Other
Toy musical instruments and apparatus:
Remote controlled
Other
Puzzles:
Remote controlled
Other
Other toys, put up insets or outfits:
Remote controlled
Other
Other toys and models, incorporating a motor:
9503.80.01
9503.80.09
9503.90
9503.90.01
9503.90.09
-------------
Remote controlled
Other
Other:
Remote controlled
Other
95.04
Duty
Qty.
ks
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
u
u
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
u
u
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
kg
kg
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
u
u
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
u
u
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
u
u
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
u
u
(In)9.75 %
(In)9.75 %
15%
15%
18%
18%
10%
10%
kg
kg
(In)9.75 %
15%
18%
10%
(In)9.75 %
(In)9.75 %
15%
15%
18%
18%
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
9504.20
9504.30
9504.40
9504.90
Other
95.05
95.06
kg
kg
HS
Hdg.
HS
Code
VAT
Description
Pref.
Gen.
Excise
Duty
Cess
PAL
SRL
SUR
Unit of Remar
Qty.
ks
9506.11
9506.12
9506.19
9506.21
9506.29
----
------
9506.51
--
Sailboards
Other
Golf clubs and other golf equipment:
Clubs, complete
Balls
Other
Articles and equipment for table-tennis
Tennis, badminton or similar rackets, whether or not
strung:
Lawn-tennis rackets, whether or not strung
9506.59
--
Other
Balls, other than golf balls and table-tennis balls:
9506.61
9506.62
9506.69
9506.70
----
Lawn-tennis balls
Inflatable
Other
Ice skates and roller skates, including skating boots
with skates attached
9506.91
--
Other
Articles and equipment for general physical
exercise, gymnastics or athletics
9506.99
--
Other
9506.31
9506.32
9506.39
9506.40
95.07
2.5%
2.5%
2.5%
15%
15%
15%
2u
kg
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
u
u
(In)1.63%
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
u
u
kg
kg
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
u
u
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
15%
15%
15%
u
u
u
(In)1.63%
2.5%
15%
2u
(In)1.63%
(In)1.63%
2.5%
2.5%
15%
15%
kg
u
(In)1.63%
(In)1.63%
(In)1.63%
(In)1.63%
2.5%
2.5%
2.5%
2.5%
15%
15%
15%
15%
1.5%
1.5%
1.5%
1.5%
10%
10%
10%
10%
u
kg
u
u
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
kg
kg
0.25%
0.25%
0.25%
0.25%
95.08
Fishing rods
Fish-hooks, whether or not snelled
Fishing reels
Other
0.25%
0.25%
0.25%
0.25%
9508.90
Other
BACK
CHAPTER - 96
MISCELLANEOUS MANUFACTURED ARTICLES
Chapter Notes.
1. This Chapter does not cover :
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(ij)
(k)
(l)
(m)
2.
In heading 96.02 the expression " vegetable or mineral carving material " means :
(a)
(b)
Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for
carving (for example, corozo and dom);
Amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and
mineral substitutes for jet.
3.
In heading 96.03 the expression " prepared knots and tufts for broom or brush making " applies
only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are
ready for incorporation without division in brooms or brushes, or which require only such
further minor processes as trimming to shape at the top, to render them ready for such
incorporation.
4.
Articles of this Chapter, other than those of headings 96.01 to 96.06 or 96.15, remain classified
in the Chapter whether or not composed wholly or partly of precious metal or metal clad with
precious metal, of natural or cultured pearls, or precious or semi-precious stones (natural,
synthetic or reconstructed). However, headings 96.01 to 96.06 and 96.15 include articles in
which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or
reconstructed), precious metal or metal
clad with precious metal constitute only minor
constituents.
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
Pref.
Gen.
Excise
Duty
Cess
PAL
SRL
SUR
Unit of Remar
Qty.
ks
96.01
9601.10
9601.90
9601.90.01
9601.90.09
96.02 9602.00
-------
(In)18.2%
28%
15%
kg
(In)1.63%
(In)18.2%
2.5%
28%
15%
15%
kg
kg
2.5%
28%
15%
15%
kg
kg
9603.10.01 ----
9603.10.02 ----
9603.10.03 ----
9603.10.04 ----
9603.10.05 ----
9603.10.06 ----
9603.10.07 ----
28%
15%
28%
15%
28%
15%
28%
15%
28%
15%
28%
15%
28%
15%
10% or
Rs.25/=
per Unit
10% or
Rs.25/=
per Unit
10% or
Rs.10/=
per Unit
10% or
Rs.10/=
per Unit
10% or
Rs.10/=
per Unit
10% or
Rs.10/=
per Unit
10% or
Rs.10/=
per Unit
Customs Duty
HS
Hdg.
HS
Code
VAT
Description
9603.21
--
9603.29
--
Other
Pref.
Gen.
28%
28%
15%
15%
Excise
Duty
Cess
PAL
SRL
SUR
10% or
Rs.10/=
per Unit 1.5% 0.25% 10%
10% or 1.5% 0.25% 10%
Unit of Remar
Qty.
ks
u
u
Rs.10/=
per Unit
9603.30
9603.40
9603.50
9603.90
Other
96.04 9604.00
96.05 9605.00
96.06
15%
28%
15%
10% or
Rs.10/=
per Unit 1.5% 0.25% 10%
06%
15%
28%
15%
10% or
Rs.25/=
per Unit 1.5% 0.25% 10%
28%
15%
(In)18.2%
28%
15%
(In)9.75 %
15%
15%
kg
(In)9.75 %
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
15%
15%
kg
kg
kg
(In)9.75 %
15%
15%
kg
15%
15%
kg
15%
15%
15%
15%
kg
kg
(In) 3.9%
9606.21
--
Buttons:
Of plastics, not covered with textile material
9606.22
9606.29
9606.30
---
96.07
9607.11
--
Slide fasteners:
Fitted with chain scoops of base metal
9607.19
--
Other
9607.20
Parts
96.08
HS
Hdg.
15%
(In) 9.75%
(SL)12%
(In) 9.75%
(SL)12%
(In)9.75 %
Ball point pens; felt tipped and other poroustipped pens and markers; fountain pens,
stylograph pens and other pens; duplicating
stylos; propelling or sliding pencils; pen-holders,
pencil-holders and similar holders; parts
(including caps and clips) of the foregoing
articles, other than those of heading 96.09.
9608.10
9608.10.01 ----
9608.10.09 ----
Other
HS
Code
9608.20
28%
15%
28%
Customs Duty
15%
VAT
Description
-
9608.20.01 ----
Pref.
Gen.
28%
15%
10% or
Rs.10/=
per Unit 1.5% 0.25% 10%
10% or
Rs.10/=
per Unit 1.5% 0.25% 10%
Excise
Duty
Cess
PAL
SRL
SUR
u
u
Unit of Remar
Qty.
ks
9608.20.09 ----
15%
-
9608.31
--
9608.39
--
Other
9608.40
9608.50
9608.60
9608.60.01 ----
Plastic
9608.60.09 ----
Other
9608.91
-9608.99
-9608.99.01 ---9608.99.04 ----
Other
Pen nibs and nib points
Other:
Barrels for ball point pens, plastic
Other parts of artificial materials other than barrels
and ball points
9608.99.05 ----
96.09
per Unit
10% or
Rs.10/=
per Unit 1.5% 0.25% 10%
Other
15%
(In)9.75 %
15%
15%
(In)9.75 %
(In)9.75 %
15%
15%
15%
15%
(In)9.75 %
(In)9.75 %
15%
10% or
Rs.10/=
per Unit 1.5% 0.25% 10%
10% or
Rs.10/=
per Unit 1.5% 0.25% 10%
15%
u
u
10% or
Rs.10/=
per Unit 1.5% 0.25% 10%
28%
15%
15%
15%
10% or
Rs.05/=
per Unit 1.5% 0.25% 10%
10% or
Rs.05/=
per Unit 1.5% 0.25% 10%
15%
15%
28%
15%
kg
28%
15%
kg
28%
2.5%
2.5%
15%
15%
15%
15%
15%
28%
28%
28%
u
u
10% or
Rs.05/=
per Unit 1.5% 0.25% 10%
kg
15%
15%
15%
kg
kg
kg
28%
28%
15%
15%
kg
kg
28%
15%
kg
28%
15%
kg
kg
9609.10
9609.10.01
9609.10.02
9609.10.03
9609.20
9609.20.01
9609.20.02
9609.90
----------------
96.10 9610.00
Customs Duty
HS
Hdg.
HS
Code
96.11 9611.00
VAT
Description
Date, sealing or numbering stamps, and the like
(including devices for printing or embossing
labels), designed for operating in the hand; handoperated composing sticks and hand printing sets
incorporating such composing sticks.
Pref.
Gen.
28%
15%
Excise
Duty
Cess
PAL
SRL
SUR
Unit of Remar
Qty.
ks
kg
96.12
96.13
Ribbons
Ink-pads
15%
15%
15%
15%
u
u
9613.20
9613.80
9613.90
Other lighters
Parts
96.14
(In)18.2%
28%
15%
(In)18.2%
(In)18.2%
(In)9.75 %
28%
28%
15%
15%
15%
15%
(In)18.2%
(In)18.2%
28%
28%
20% or
Rs.20/=
per Unit 1.5% 0.25% 10%
20% or
Rs.20/=
per Unit 1.5% 0.25% 10%
u
u
kg
15%
15%
u
kg
28%
28%
28%
15%
15%
15%
kg
kg
kg
15%
28%
15%
15%
u
kg
28%
15%
kg
96.15
9615.11
9615.19
9615.90
---
96.16
9616.10
Customs Duty
HS
Hdg.
HS
Code
96.17 9617.00
VAT
Description
Vacuum flasks and other vacuum vessels,
complete with cases; parts thereof other than
glass inners.
Pref.
Gen.
(In)9.75 %
15%
15%
Excise
Duty
Cess
PAL
SRL
SUR
Unit of Remar
Qty.
ks
kg
96.18 9618.00
(In)9.75 %
15%
15%
kg
SECTION - XXI
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
BACK
CHAPTER - 97
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
Chapter Notes.
1.
Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of
heading 49.07;
Theatrical scenery, studio back-cloths or the like, of painted canvas (heading 59.07)
except if they may be classified in heading 97.06; or
Pearls, natural or cultured, or precious or semi-precious stones (headings 71.01 to
71.03).
2.
For the purposes of heading 97.02, the expression " original engravings, prints and lithographs "
means impressions produced directly, in black and white or in colour, of one or of several
plates wholly executed by hand by the artist, irrespective of the process or of the material
employed by him, but not including any mechanical or photomechanical process.
3.
4.
(a)
Subject to Notes 1 to 3 above, articles of this Chapter are to be classified in this Chapter
and not in any other Chapter of the Nomenclature.
(b) Heading 97.06 does not apply to articles of the preceding headings of this Chapter.
5.
Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings,
prints or lithographs are to be classified with those articles, provided they are of a kind and of a
value normal to those articles. Frames which are not of a kind or of a value normal to the articles
referred to in this Note are to be classified separately.
Customs Duty
HS
HS
Pref.
Gen.
SRL
SUR
Unit of
Remar
ks
Hdg.
Code
Description
97.01
Duty
Qty.
(In) 9.75%
(SL) 12%
15%
15%
9701.90
Other
(In) 9.75%
(SL) 12%
15%
15%
kg
(In) 9.75%
(SL) 12%
15%
15%
97.02 9702.00
97.03 9703.00
(In) 9.75%
(SL) 12%
15%
15%
97.04 9704.00
Postage or revenue stamps, stamp-postmarks, firstday covers, postal stationery (stamped paper), and
the like, used or unused, other than those of heading
(In) 9.75%
49.07.
(SL) 12%
15%
15%
kg
(In)9.75 %
15%
15%
kg
(In)9.75 %
15%
15%
kg
97.05 9705.00
97.06 9706.00
BACK TO CONTENTS