THE CUSTOMS TARIFF ACT, 1975 ____________ ARRANGEMENT OF SECTIONS Last Updated: 9-7-2021 SECTIONS 1. Short title, extent and commencement. 2. Duties specified in the Schedules to be levied. 3. Levy of additional duty equal to excise duty, sales tax, local taxes and other charges. 3A. [Omitted.]. 4. Levy of duty where standard rate and preferential rate are specified. 5. Levy of a lower rate of duty under a trade agreement. 6. Power of Central Government to levy protective duties in certain cases. 7. Duration of protective duties and power of Central Government to alter them. 8. Emergency power to Central Government to increase or levy export duties. 8A. Emergency power of Central Government to increase import duties. 8B. Power of Central Government to apply safefuard measures. 8C. [Omitted.]. 9. Countervailing duty on subsidized articles. 9A. Anti-dumping duty on dumped articles. 9AA. Refund of anti-dumping duty in certain cases. 9B. NO levy under section 9 or section 9A in certain cases. 9C. Appeal. 10. Rules to be laid before Parliament. 11. Power of Central Government to alter duties under certain circumstances. 11A. Power of Central Government to amend First Schedule. 12. Repeal and saving. 13. Consequential amendment of Act 52 of 1962. FIRST SCHEDULE-Import Tariff. SECOND SCHEDULE-Export Tariff. *Subject to verification and confirmation by the Department. 1 THE CUSTOMS TARIFF ACT, 1975 ACT NO 51 OF 1975 An Act to consolidate and amend the law relating to Customs Duties. BE it enacted by Parliament in the Twenty-sixth Year of the Republic of India as follows:— 1. Short title, extent and commencement.—(1) This Act may be called the Customs Tariff Act, [18th August, 1975] 1975. (2) It extends to the whole of India. (3) It shall come into force on such date1 as the Central Government may, by notification in the Official Gazette, appoint. 2. Duties specified in the Schedules to be levied.—The rates at which duties of customs shall be levied under the Customs Act, 1962 (52 of 1962), are specified in the First and Second Schedules. 2[3. Levy of additional duty equal to excise duty, sales tax, local taxes and other charges.—(1) Any article which is imported into India shall, in addition, be liable to a duty (hereafter in this section referred to as the additional duty) equal to the excise duty for the time being leviable on a like article if produced or manufactured in India and if such excise duty on a like article is leviable at any percentage of its value, the additional duty to which the imported article shall be so liable shall be calculated at that percentage of the value of the imported article: Provided that in case of any alcoholic liquor for human consumption imported into India, the Central Government may, by notification in the Official Gazette, specify the rate of additional duty having regard to the excise duty for the time being leviable on a like alcoholic liquor produced or manufactured in different States or, if a like alcoholic liquor is not produced or manufactured in any State, then, having regard to the excise duty which would be leviable for the time being in different States on the class or description of alcoholic liquor to which such imported alcoholic liquor belongs. Explanation.—In this sub-section, the expression “the excise duty for the time being leviable on a like article if produced or manufactured in India” means the excise duty for the time being in force which would be leviable on a like article if produced or manufactured in India or, if a like article is not so produced or manufactured, which would be leviable on the class or description of articles to which the imported article belongs, and where such duty is leviable at different rates, the highest duty. (2) For the purpose of calculating under sub-sections (1) and (3), the additional duty on any imported article, where such duty is leviable at any percentage of its value, the value of the imported article shall, notwithstanding anything contained in section 14 of the Customs Act, 1962 (52 of 1962), be the aggregate of — (i) the value of the imported article determined under sub-section (1) of section 14 of the Customs Act, 1962 (52 of 1962) or the tariff value of such article fixed under sub-section (2) of that section, as the case may be; and 1. 2nd August, 1976, vide notification No. 398-Cus., dated 31st July, 1976, see Gazette of India, Extraordinary, Part II, sec. 3(i). 2. Subs. by Act 18 of 2005, s. 72, for section 3 (w.e.f. 13-5-2005). 2 (ii) any duty of customs chargeable on that article under section 12 of the Customs Act, 1962 (52 of 1962), and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but does not include— 1[(a) the duty referred to in sub-sections (1), (3), (5), (7) and (9)]; (b) the safeguard duty referred to in sections 8B and 8C; (c) the countervailing duty referred to in section 9; and (d) the anti-dumping duty referred to in section 9A: 2[Provided that in case of an article imported into India,— (a) in relation to which it is required, under the provisions of the 3[Legal Metrology Act, 2009 (1 of 2010)] or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such article; and (b) where the like article produced or manufactured in India, or in case where such like article is not so produced or manufactured, then, the class or description of articles to which the imported article belongs, is— (i) the goods specified by notification in the Official Gazette under subsection (1) of section 4A of the Central Excise Act, 1944 (1 of 1944), the value of the imported article shall be deemed to be the retail sale price declared on the imported article less such amount of abatement, if any, from such retail sale price as the Central Government may, by notification in the Official Gazette, allow in respect of such like article under sub-section (2) of section 4A of that Act; or 4* * * * * Explanation.—Where on any imported article more than one retail sale price is declared, the maximum of such retail sale price shall be deemed to be the retail sale price for the purposes of this section.] 5[Provided further that in the case of an article imported into India, where the Central Government has fixed a tariff value for the like article produced or manufactured in India under sub-section (2) of section 3 of the Central Excise Act, 1944 (1 of 1944), the value of the imported article shall be deemed to be such tariff value.] Explanation.—Where on any imported article more than one retail sale price is declared, the maximum of such retail sale price shall be deemed to be the retail sale price for the purposes of this section. (3) If the Central Government is satisfied that it is necessary in the public interest to levy on any imported article [whether on such article duty is leviable under sub-section (1) or not] such additional duty as would counter-balance the excise duty leviable on any raw materials, components and ingredients of the same nature as, or similar to those, used in the production or manufacture of such article, it may, by notification in the Official Gazette, direct that such imported article shall, in addition, be liable to an 1. Subs. by Act 18 of 2017, s. 4, for item (a) (w.e.f. 1-7-2017). 2. Subs. by Act 14 of 2010, s. 61, for the first proviso (w.e.f. 8-5-2010). 3. Subs. by Act 8 of 2011, s. 57, for “Standards of Weights and Measures Act, 1976 (60 of 1976) (w.e.f. 1-8-2011). 4. Item (ii) omitted by Act 18 of 2017, s. 4 (w.e.f. 1-7-2017). 5. Ins. by Act 33 of 2009, s. 94 (w.e.f. 19-8-2009). 3 additional duty representing such portion of the excise duty leviable on such raw materials, components and ingredients as, in either case, may be determined by rules made by the Central Government in this behalf. (4) In making any rules for the purposes of sub-section (3), the Central Government shall have regard to the average quantum of the excise duty payable on the raw materials, components or ingredients used in the production or manufacture of such like article. (5) If the Central Government is satisfied that it is necessary in the public interest to levy on any imported article [whether on such article duty is leviable under sub-section (1) or, as the case may be, sub-section (3) or not] such additional duty as would counter-balance the sales tax, value added tax, local tax or any other charges for the time being leviable on a like article on its sale, purchase or transportation in India, it may, by notification in the Official Gazette, direct that such imported article shall, in addition, be liable to an additional duty at a rate not exceeding four per cent. of the value of the imported article as specified in that notification. Explanation.—In this sub-section, the expression “sales tax, value added tax, local tax or any other charges for the time being leviable on a like article on its sale, purchase or transportation in India” means the sales tax, value added tax, local tax or other charges for the time being in force, which would be leviable on a like article if sold, purchased or transported in India or, if a like article is not so sold, purchased or transported, which would be leviable on the class or description of articles to which the imported article belongs, and where such taxes, or, as the case may be, such charges are leviable at different rates, the highest such tax or, as the case may be, such charge. (6) For the purpose of calculating under sub-section (5), the additional duty on any imported article, the value of the imported article shall, notwithstanding anything contained in sub-section (2), or section 14 of the Customs Act, 1962 (52 of 1962), be the aggregate of— (i) the value of the imported article determined under sub-section (1) of section 14 of the Customs Act, 1962 (52 of 1962) or the tariff value of such article fixed under sub-section (2) of that section, as the case may be; and (ii) any duty of customs chargeable on that article under section 12 of the Customs Act, 1962, (52 of 1962), and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but does not include— 1[(a) the duty referred to in sub-sections (5), (7) and (9);] (b) the safeguard duty referred to in sections 8B and 8C; (c) the countervailing duty referred to in section 9; and (d) the anti-dumping duty referred to in section 9A. 2[(7) Any article which is imported into India shall, in addition, be liable to integrated tax at such rate, not exceeding forty per cent. as is leviable under section 5 of the Integrated Goods and Services Tax Act, 2017 on a like article on its supply in India, on the value of the imported article as determined under sub-section (8) 3[or sub-section (8A), as the case may be]. 1. Subs. by Act 18 of 2017, s. 4, for item (a) (w.e.f. 1-7-2017). 2. Subs. by s. 4, ibid., for sub-sections (7) and (8) (w.e.f. 1-7-2017). 3. Ins. by Act 13 of 2018, s. 102 (w.e.f. 28-3-2018). 4 (8) For the purposes of calculating the integrated tax under sub-section (7) on any imported article where such tax is leviable at any percentage of its value, the value of the imported article shall, notwithstanding anything contained in section 14 of the Customs Act, 1962 (52 of 1962), be the aggregate of— (a) the value of the imported article determined under sub-section (1) of section 14 of the Customs Act, 1962 (52 of 1962) or the tariff value of such article fixed under sub-section (2) of that section, as the case may be; and (b) any duty of customs chargeable on that article under section 12 of the Customs Act, 1962 (52 of 1962), and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but does not include the tax referred to in sub-section (7) or the cess referred to in sub-section (9). 1[(8A) Where the goods deposited in a warehouse under the provisions of the Customs Act, 1962 (52 of 1962) are sold to any person before clearance for home consumption or export under the said Act, the value of such goods for the purpose of calculating the integrated tax under sub-section (7) shall be,— (a) where the whole of the goods are sold, the value determined under sub-section (8) or the transaction value of such goods, whichever is higher; or (b) where any part of the goods is sold, the proportionate value of such goods as determined under sub-section (8) or the transaction value of such goods, whichever is higher: Provided that where the whole of the warehoused goods or any part thereof are sold more than once before such clearance for home consumption or export, the transaction value of the last such transaction shall be the transaction value for the purposes of clause (a) or clause (b): Provided further that in respect of warehoused goods which remain unsold, the value or the proportionate value, as the case may be, of such goods shall be determined in accordance with the provisions of sub-section (8). Explanation.— For the purposes of this sub-section, the expression “transaction value”, in relation to warehoused goods, means the amount paid or payable as consideration for the sale of such goods.] (9) Any article which is imported into India shall, in addition, be liable to the goods and services tax compensation cess at such rate, as is leviable under section 8 of the Goods and Services Tax (Compensation to States) Cess Act, 2017 on a like article on its supply in India, on the value of the imported article as determined under sub-section (10) 1[or sub-section (10A), as the case may be]. (10) For the purposes of calculating the goods and services tax compensation cess under sub-section (9) on any imported article where such cess is leviable at any percentage of its value, the value of the imported article shall, notwithstanding anything contained in section 14 of the Customs Act, 1962 (52 of 1962), be the aggregate of— (a) the value of the imported article determined under sub-section (1) of section 14 of the Customs Act, 1962 or the tariff value of such article fixed under sub-section (2) of that section, as the case may be; and (b) any duty of customs chargeable on that article under section 12 of the Customs Act, 1962, and any sum chargeable on that article under any law for the time being in force as an addition to, and in 1. Ins. by Act 13 of 2018, s. 102 (w.e.f. 28-3-2018). 5 the same manner as, a duty of customs, but does not include the tax referred to in sub-section (7) or the cess referred to in sub-section (9). 1[(10A) Where the goods deposited in a warehouse under the provisions of the Customs Act, 1962 (52 of 1962) are sold to any person before clearance for home consumption or export under the said Act, the value of such goods for the purpose of calculating the goods and services tax compensation cess under sub-section (9) shall be,— (a) where the whole of the goods are sold, the value determined under sub-section (10) or the transaction value of such goods, whichever is higher; or (b) where any part of the goods is sold, the proportionate value of such goods as determined under sub-section (10) or the transaction value of such goods, whichever is higher: Provided that where the whole of the warehoused goods or any part thereof are sold more than once before such clearance for home consumption or export, the transaction value of the last of such transaction shall be the transaction value for the purposes of clause (a) or clause (b): Provided further that in respect of warehoused goods which remain unsold, the value or the proportionate value, as the case may be, of such goods shall be determined in accordance with the provisions of sub-section (10). Explanation.—For the purposes of this sub-section, the expression “transaction value”, in relation to warehoused goods, means the amount paid or payable as consideration for the sale of such goods.] (11) The duty or tax or cess, as the case may be, chargeable under this section shall be in addition to any other duty or tax or cess, as the case may be, imposed under this Act or under any other law for the time being in force. (12) The provisions of the Customs Act, 1962 (52 of 1962) and the rules and regulations made thereunder, including those relating to drawbacks, refunds and exemption from duties shall, so far as may be, apply to the duty or tax or cess, as the case may be, chargeable under this section as they apply in relation to the duties leviable under that Act.] 3A. [Special additional duty]. Omitted by The Finance Act, 2005 (18 of 2005), s. 73 (w.e.f. 13-5-2005). 4. Levy of duty where standard rate and preferential rate are specified.—(1) Where in respect of any article a preferential rate of revenue duty is specified in the First Schedule, or is admissible by virtue of a notification under Section 25 of the Customs Act, 1962 (52 of 1962), the duty to be levied and collected shall be at the standard rate, unless the owner of the article claims at the time of importation that it is chargeable with a preferential rate of duty, being 2[the produce or manufacture of such preferential area] as is notified under sub-section (3) and the article is determined, in accordance with the rules made under sub-section (2), to be such produce or manufacture. (2) The Central Government may, by notification in the Official Gazette, make rules for determining if any article is 3[the produce or manufacture of any preferential areas]. (3) For the purposes of this section and the First Schedule, 4[preferential area] means any country or territory which the Central Government may, by notification in the Official Gazette, declare to be such area. 1. Ins. by Act 13 of 2018, s. 102 (w.e.f. 28-03-2018). 2. Subs. by Act 26 of 1978, s. 2, for “the produce or manufacture of the United Kingdom or of such other preferential area” (w.e.f. 1-9-1978). 3. Subs. by s. 2, ibid., for “the produce or manufacture of the United Kingdom or of any other preferential area” (w.e.f. 1-9-1978). 4. Subs. by s. 2, ibid., for ‘”United Kingdom” means the United Kingdom of Great Britain and Northern Ireland and “other preferential area”’ (w.e.f. 1-9-1978). 6 (4) Notwithstanding anything contained in sub-section (1), where the Central Government is satisfied that, in the interests of trade including promotion of exports, it is necessary to take immediate action for discontinuing the preferential rate, or increasing the preferential rate to a rate not exceeding the standard rate, or decreasing the preferential rate, in respect of an article specified in the First Schedule, the Central Government may, by notification in the Official Gazette, direct an amendment of the said Schedule to be made so as to provide for such discontinuance of, or increase or decrease, as the case may be, in the preferential rate. (5) Every notification issued under sub-section (3) or sub-section (4) shall, as soon as may be after it is issued, be laid before each House of Parliament. 5. Levy of a lower rate of duty under a trade agreement.—(1) Whereunder a trade agreement between the Government of India and the Government of a foreign country or territory, duty at a rate lower than that specified in the First Schedule is to be charged on articles which are the produce or manufacture of such foreign country or territory, the Central Government may, by notification in the Official Gazette, make rules for determining if any article is the produce or manufacture of such foreign country or territory and for requiring the owner to make a claim at the time of importation, supported by such evidence as may be prescribed in the said rules, for assessment at the appropriate lower rate under such agreement. (2) If any question arises whether any trade agreement applies to any country or territory, or whether it has ceased to apply to India or any foreign country or territory, it shall be referred to the Central Government for decision and the decision of the Central Government shall be final and shall not be liable to be questioned in any court of law. 6. Power of Central Government to levy protective duties in certain cases.—(1) Where the Central Government, upon a recommendation made to it in this behalf by the Tariff Commission established under the Tariff Commission Act, 1951 (50 of 1951), is satisfied that circumstances exist which render it necessary to take immediate action to provide for the protection of the interests of any industry established in India, the Central Government may, by notification in the Official Gazette, impose on any goods imported into India in respect of which the said recommendation is made, a duty of customs of such amount, not exceeding the amount proposed in the said recommendation, as it thinks fit. (2) Every duty imposed on any goods under sub-section (1) shall, for the purposes of this Act, be deemed to have been specified in the First Schedule as the duty leviable in respect of such goods. (3) Where a notification has been issued under sub-section (1), the Central Government shall, unless the notification is in the meantime rescinded, have a Bill introduced in Parliament, as soon as may be, but in any case during the next session of Parliament following the date of the issue of the notification to give effect to the proposals in regard to the continuance of a protective duty of customs on the goods to which the notification relates, and the notification shall cease to have effect when such Bill becomes law, whether with or without modifications, but without prejudice to the validity of anything previously done thereunder: 7 Provided that if the notification under sub-section (1) is issued when Parliament is in session, such a Bill shall be introduced in Parliament during that session: Provided further that where, for any reason, a Bill as aforesaid does not become law within six months from the date of its introduction in Parliament, the notification shall cease to have effect on the expiration of the said period of six months, but without prejudice to the validity of anything previously done thereunder. 7. Duration of protective duties and power of Central Government to alter them.—(1) When the duty specified in respect of any article in the First Schedule is characterised as protective in 1[Column (5)] of that Schedule, that duty shall have effect only up to and inclusive of the date, if any, specified in that Schedule. (2) Where in respect of any such article the Central Government is satisfied after such inquiry as it thinks necessary that such duty has become ineffective or excessive for the purpose of securing the protection intended to be afforded by it to a similar article manufactured in India and that circumstances exist which render it necessary to take immediate action, it may, by notification in the Official Gazette, increase or reduce such duty to such extent as it thinks necessary. (3) Every notification under sub-section (2), insofar as it relates to increase of such duty, shall be laid before each House of Parliament if it is sitting as soon as may be after the issue of the notification, and if it is not sitting within seven days of its re-assembly, and the Central Government shall seek the approval of Parliament to the notification by a resolution moved within a period of fifteen days beginning with the day on which the notification is so laid before the House of the People and if Parliament makes any modification in the notification or directs that the notification should cease to have effect, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, but without prejudice to the validity of anything previously done thereunder. (4) For the removal of doubts, it is hereby declared that any notification issued under sub-section (2), including any such notification approved or modified under sub-section (3), may be rescinded by the Central Government at any time by notification in the Official Gazette. 8. Emergency power of Central Government to increase or levy export duties.—(1) Where in respect of any article, whether included in the Second Schedule or not, the Central Government is satisfied that the export duty leviable thereon should be increased or that an export duty should be levied, and that circumstances exist which render it necessary to take immediate action, the Central Government may, by notification in the Official Gazette, direct an amendment of the Second Schedule to be made so as to provide for an increase in the export duty leviable or, as the case may be, for the levy of an export duty, on that article. (2) The provisions of sub-sections (3) and (4) of Section 7 shall apply to any notification issued under issued under to any notification increasing duty they apply in relation sub-section (1) as sub-section (2) of Section 7. 2[8A. Emergency power of Central Government to increase import duties.—(1) Where in respect of any article included in the First Schedule, the Central Government is satisfied that the import duty leviable thereon under section 12 of the Customs Act, 1962 (52 of 1962) should be increased and that 1. Subs. by Act 26 of 1978, s. 3, for “column (6)” (w.e.f. 1-9-1978). 2. Ins. by Act 18 of 1992, s. 110 (w.e.f. 14-5-1992). 8 circumstances exist which render it necessary to take immediate action, it may, by notification in the Official Gazette, direct an amendment of that Schedule to be made so as to provide for an increase in the import duty leviable on such article to such extent as it thinks necessary: Provided that the Central Government shall not issue any notification under this subsection for substituting the rate of import duty in respect of any article as specified by an earlier notification issued under this sub-section by that Government before such earlier notification has been approved with or without modifications under sub-section (2). (2) The provisions of sub-sections (3) and (4) of section 7 shall apply to any notification issued under issued under to any notification increasing duty they apply in relation sub-section (1) as sub-section (2) of section 7.] 1[8B.Power of Central Government to apply safefuard measures.—(1) If the Central Government, after conducting such enquiry as it deems fit, is satisfied that any article is imported into India in such increased quantity and under such conditions so as to cause or threaten to cause serious injury to domestic industry, it may, by notification in the Official Gazette, apply such safeguard measures on that article, as it deems appropriate. (2) The safeguard measures referred to in sub-section (1) shall include imposition of safeguard duty, application of tariff-rate quota or such other measure, as the Central Government may consider appropriate, to curb the increased quantity of imports of an article to prevent serious injury to domestic industry: Provided that no such measure shall be applied on an article originating from a developing country so long as the share of imports of that article from that country does not exceed three per cent. or where the article is originating from more than one developing country, then, so long as the aggregate of the imports from each of such developing countries with less than three per cent. import share taken together, does not exceed nine per cent. of the total imports of that article into India: Provided further that the Central Government may, by notification in the Official Gazette, exempt such quantity of any article as it may specify in the notification, when imported from any country or territory into India, from payment of the whole or part of the safeguard duty leviable thereon. (3) Where tariff-rate quota is used as a safeguard measure, the Central Government shall not fix such quota lower than the average level of imports in the last three representative years for which statistics are available, unless a different level is deemed necessary to prevent or remedy serious injury. (4) The Central Government may allocate such tariff-rate quota to supplying countries having a substantial interest in supplying the article concerned, in such manner as may be provided by rules. (5) The Central Government may, pending the determination under sub-section (1), apply provisional safeguard measures under this sub-section on the basis of a preliminary determination that increased imports have caused or threatened to cause serious injury to a domestic industry: Provided that where, on final determination, the Central Government is of the opinion that increased imports have not caused or threatened to cause serious injury to a domestic industry, it shall refund the safeguard duty so collected: 1. Subs. by Act 12 of 2020, s. 116, for section 8B (w.e.f. 27-3-2020). 9 Provided further that any provisional safeguard measure shall not remain in force for more than two hundred days from the date on which it was applied. (6) Notwithstanding anything contained in the foregoing sub-sections, a notification issued under sub- section (1) or any safeguard measures applied under sub-sections (2), (3), (4) and (5), shall not apply to articles imported by a hundred per cent. export-oriented undertaking or a unit in a special economic zone, unless— (i) it is specifically made applicable in such notification or to such undertaking or 1[unit; or] (ii) such article is either cleared as such into the domestic tariff area or used in the manufacture of any goods that are cleared into the domestic tariff area, in which case, safeguard measures shall be applied on the portion of the article so cleared or used, as was applicable when it was imported into India. 2[Explanation.––For the purposes of this sub-section,— (a) the expression “hundred per cent. export-oriented undertaking” shall have the same meaning as assigned to it in clause (i) of Explanation 2 to sub-section (1) of section 3 of the Central Excise Act, 1944 (1 of 1944); (b) the expression “special economic zone” shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005).] (7) The safeguard duty imposed under this section shall be in addition to any other duty imposed under this Act or under any other law for the time being in force. (8) The safeguard measures applied under this section shall, unless revoked earlier, cease to have effect on the expiry of four years from the date of such application: Provided that if the Central Government is of the opinion that the domestic industry has taken measures to adjust to such injury or threat thereof and it is necessary that the safeguard measures should continue to be applied, it may extend the period of such application: Provided further that in no case the safeguard measures shall continue to be applied beyond a period of ten years from the date on which such measures were first applied. (9) The provisions of the Customs Act, 1962 (52 of 1962) and the rules and regulations made thereunder, including those relating to the date for determination of rate of duty, assessment, non-levy, short-levy, refunds, interest, appeals, offences and penalties shall, as far as may be, apply to the duty chargeable under this section as they apply in relation to duties leviable under that Act. (10) The Central Government may, by notification in the Official Gazette, make rules for the purposes of this section, and without prejudice to the generality of the foregoing power, such rules may provide for— (i) the manner in which articles liable for safeguard measures may be identified; (ii) the manner in which the causes of serious injury or causes of threat of serious injury in relation to identified article may be determined; 1. Subs. by Act 13 of 2021, s. 101, for “unit;” (w.e.f. 28-03-2021). 2. Subs. by s. 101, ibid., for the Explanation (w.e.f. 28-03-2021). 10 (iii) the manner of assessment and collection of safeguard duty; (iv) the manner in which tariff-rate quota on identified article may be allocated among supplying countries; (v) the manner of implementing tariff-rate quota as a safeguard measure; (vi) any other safeguard measure and the manner of its application. (11) For the purposes of this section,— (a) “developing country” means a country notified by the Central Government in the Official Gazette; (b) “domestic industry” means the producers–– (i) as a whole of the like article or a directly competitive article in India; or (ii) whose collective output of the like article or a directly competitive article in India constitutes a major share of the total production of the said article in India; (c) “serious injury” means an injury causing significant overall impairment in the position of a domestic industry; (d) “threat of serious injury” means a clear and imminent danger of serious injury. (12) Every notification issued under this section shall be laid, as soon as may be after it is issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the notification or both Houses agree that the notification should not be issued, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that notification.] 8C. [Power of Central Government to impose transitional product specific safeguard duty on imports from the People’s Republic of china.] Omitted by The Finance Act, 2016 (28 of 2016), s. 140 (w.e.f…). 1[9. Countervailing duty on subsidized articles.—(1) Where any country or territory pays, bestows, directly or indirectly, any subsidy upon the manufacture or production therein or the exportation therefrom of any article including any subsidy on transportation of such article, then, upon the importation of any such article into India, whether the same is imported directly from the country of manufacture, production or otherwise, and whether it is imported in the same condition as when exported from the country of manufacture or production or has been changed in condition by manufacture, production or otherwise, the Central Government may, by notification in the Official Gazette, impose a countervailing duty not exceeding the amount of such subsidy. Explanation.—For the purposes of this section, a subsidy shall be deemed to exist if— (a) there is financial contribution by a Government, or any public body 2[in the exporting or producing country or territory], that is, where— 1. Subs. by Act 6 of 1995, s. 2, for sections 9, 9A and 9B (w.e.f. 1-1-1995). 2. Subs. by Act 21 of 2006, s. 61, for “within the territory of the exporting or producing country” (w.e.f. 18-4-2006). 11 (i) a Government practice involves a direct transfer of funds (including grants, loans and equity infusion), or potential direct transfer of funds or liabilities, or both; (ii) Government revenue that is otherwise due is foregone or not collected (including fiscal incentives); (iii) a Government provides goods or services other than general infrastructure or purchases goods; (iv) a state Government makes payments to a funding mechanism, or entrusts or directs a private body to carry out one or more of the type of functions specified in clauses (i) to (iii) above which would normally be vested in the Government and the practice in, no real sense, differs from practices normally followed by Governments; or (b) a Government grants or maintains any form of income or price support, which operates directly or indirectly to increase export of any article from, or to reduce import of any article into, its territory, and a benefit is thereby conferred. 1[(1A) Where the Central Government, on such inquiry as it considers necessary, is of the opinion that circumvention of countervailing duty imposed under sub-section (1) has taken place, either by altering the description or name or composition of the article on which such duty has been imposed or by import of such article in an unassembled or disassembled form or by changing the country of its origin or export or in any other manner, whereby the countervailing duty so imposed is rendered ineffective, it may extend the countervailing duty to such other article also 2[from such date, not earlier than the date of initiation of the inquiry, as the Central Government may, by notification in the Official Gazette, specify].] 2[(1B) Where the Central Government, on such inquiry as it considers necessary, is of the opinion that absorption of countervailing duty imposed under sub-section (1) has taken place whereby the countervailing duty so imposed is rendered ineffective, it may modify such duty to counter the effect of such absorption, from such date, not earlier than the date of initiation of the inquiry, as the Central Government may, by notification in the Official Gazette, specify. Explanation.—For the purposes of this sub-section, “obsorption of countervailing duty” is said to have taken place,— (a) if there is a decrease in the export price of an article without any commensurate change in the resale price in India of such article imported from the exporting country or territory; or (b) under such other circumstances as may be provided by rules.] (2) The Central Government may, pending the determination in accordance with the provisions of this section and the rules made thereunder of the amount of subsidy, impose a countervailing duty under this sub-section not exceeding the amount of such subsidy as provisionally estimated by it and if such countervailing duty exceeds the subsidy as so determined,— (a) the Central Government shall, having regard to such determination and as soon as may be after such determination, reduce such countervailing duty; and (b) refund shall be made of so much of such countervailing duty which has been collected as is in excess of the countervailing duty as so reduced. 1. Ins. by Act 23 of 2019, s. 86 (w.e.f. 1-08-2019). 2. Ins. by Act 13 of 2021, s. 102 (w.e.f. 28-03-2021). 12 1[(2A) Notwithstanding anything contained in sub-sections (1) and (2), a notification issued under sub-section (1) or any countervailing duty imposed under sub-section (2) shall not apply to article imported by a hundred per cent. export-oriented undertaking or a unit in a special economic zone, unless,— (i) it is specifically made applicable in such notification or to such undertaking or unit; or (ii) such articles is either cleared as such into the domestic tariff area or used in the manufacture of any goods that are cleared into the domestic tariff area, in which case, countervailing duty shall be imposed on that portion of the article so cleared or used, as was applicable when it was imported into India. Explanation.—For the purposed of this sub-section,— (a) the expression “hundred per cent. export-oriented undertaking” shall have the same meaning as assigned to it in clause (i) of Explanation 2 to sub-section (1) of section 3 of the Central Excise Act, 1944 (1 of 1944); (b) the expression “special economic zone” shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005;] (3) Subject to any rules made by the Central Government, by notification in the Official Gazette, the countervailing duty under sub-section (1) or sub-section (2) shall not be levied unless it is determined that— (a) the subsidy relates to export performance; (b) the subsidy relates to the use of domestic goods over imported goods in the export article; or 2[(c) the subsidy has been conferred on a limited number of persons engaged in the manufacture, production or export of articles;] (4) If the Central Government, is of the opinion that the injury to the domestic industry which is difficult to repair, is caused by massive imports in a relatively short period, of the article benefiting from subsidies paid or bestowed and where in order to preclude the recurrence of such injury, it is necessary to levy countervailing duty retrospectively, the Central Government may, by notification in the Official Gazette, levy countervailing duty from a date prior to the date of imposition of countervailing duty under sub-section (2) but not beyond ninety days from the date of notification under that sub-section and notwithstanding anything contained in any law for the time being in force, such duty shall be payable from the date as specified in the notification issued under this sub-section. (5) The countervailing duty chargeable under this section shall be in addition to any other duty imposed under this Act or any other law for the time being in force. (6) The countervailing duty imposed under this section shall, unless revoked earlier, cease to have effect on the expiry of five years from the date of such imposition: Provided that if the Central Government, in a review, is of the opinion that the cessation of such duty is likely to lead to continuation or recurrence of subsidization and injury, it may, from time to time, 1. Ins. by Act 13 of 2021, s. 102 (w.e.f. 28-03-2021). 2. Subs. by Act 7 of 2017, s. 109, for clause (c) (w.e.f. 31-3-2017). 13 extend the period of such imposition for a further period 1[up to five years] and such further period shall commence from the date of order of such extension: Provided further that where a review initiated before the expiry of the aforesaid period of five years has not come to a conclusion before such expiry, the countervailing duty may continue to remain in force pending the outcome of such a review for a further period not exceeding one year. 2[Povided also that if the said duty is revoked temporarily, the period of such revocation shall not exceed one year at a time.] (7) The amount of any such subsidy as referred to in sub-section (1) or sub-section (2) shall, from time to time, be ascertained and determined by the Central Government, after such inquiry as it may consider necessary and the Central Government may, by notification in the Official Gazette, make rules for the identification of such article and for the assessment and collection of any countervailing duty imposed upon the importation thereof under this section. 3[(7A) The provisions of the Customs Act, 1962 (52 of 1962) and the rules and regulations made thereunder, including those relating to the date for determination of rate of duty, assessment, non-levy, short levy, refunds, interest, appeals, offences and penalties shall, as far as may be, apply to the duty chargeable under this section as they apply in relation to duties leviable under that Act.] (8) Every notification issued under this section shall, as soon as may be after it is issued, be laid before each House of Parliament. 9A. Anti-dumping duty on dumped articles.—(1) Where 4[any article is exported by an exporter or producer] from any country or territory (hereinafter in this section referred to as the exporting country or territory) to India at less than its normal value, then, upon the importation of such article into India, the Central Government may, by notification in the Official Gazette, impose an anti-dumping duty not exceeding the margin of dumping in relation to such article. Explanation.—For the purposes of this section,— (a) “margin of dumping”, in relation to an article, means the difference between its export price and its normal value; (b) “export price”, in relation to an article, means the price of the article exported from the exporting country or territory and in cases where there is no export price or where the export price is unreliable because of association or a compensatory arrangement between the exporter and the importer or a third party, the export price may be constructed on the basis of the price at which the imported articles are first resold to an independent buyer or if the article is not resold to an independent buyer, or not resold in the condition as imported, on such reasonable basis as may be determined in accordance with the rules made under sub-section (6); (c) “normal value”, in relation to an article, means— 1. Subs. by Act 13 of 2021, s. 102, for “of five years” (w.e.f. 28-03-2021). 2. Ins. by Act 13 of 2021, s. 102 (w.e.f. 28-03-2021). 3. Subs. by Act 33 of 2009, s. 99, for sub-section (7A) (w.e.f. 1-1-1995). 4. Subs. by s. 101, ibid., for “any article is exported” (w.e.f. 19-8-2009). 14 (i) the comparable price, in the ordinary course of trade, for the like article when 1[destined for consumption] in the exporting country or territory as determined in accordance with the rules made under sub-section (6); or (ii) when there are no sales of the like article in the ordinary course of trade in the domestic market of the exporting country or territory, or when because of the particular market situation or low volume of the sales in the domestic market of the exporting country or territory, such sales do not permit a proper comparison, the normal value shall be either— (a) comparable representative price of the like article when exported from the exporting country or 2[territory to] an appropriate third country as determined in accordance with the rules made under sub-section (6); or (b) the cost of production of the said article in the country of origin along with reasonable addition for administrative, selling and general costs, and for profits, as determined in accordance with the rules made under sub-section (6): Provided that in the case of import of the article from a country other than the country of origin and where the article has been merely transhipped through the country of export or such article is not produced in the country of export or there is no comparable price in the country of export, the normal value shall be determined with reference to its price in the country of origin. 3[(1A) Where the Central Government, on such inquiry as it may consider necessary, is of the opinion that circumvention of anti-dumping duty imposed under sub-section (1) has taken place, either by altering the description or name or composition of the article subject to such anti-dumping duty or by import of such article in an unassembled or disassembled form or by changing the country of its origin or export or in any other manner, whereby the antidumping duty so imposed is rendered ineffective, it may extend the anti-dumping duty to such article or an article originating in or exported from such country, as the case may be 4[from such date, not earlier than the date of initiation of the inquiry, as the Central Government may, by notification in the Official Gazette, specify].] 4[(1B) Where the Central Government, on such inquiry as it may consider necessary, is of the opinion that absorption of anti-dumping duty imposed under sub-section (1) has taken place whereby the anti- dumping duty so imposed is rendered ineffective, it may modify such duty to counter the effect of such absorption, from such date, not earlier than the date of intitiation of the inquiry, as the Central Government may, by notification in the Official Gazette, specify. Explanation.—For the purposes of this sub-section, “obsorption of anti-sumping duty” is said to have taken place,— (a) if there is a decrease in the export price of an article without any commensurate change in the cost of production of such article or export price of such article to countries other than India or resale price in India of such article imported from the exporting country or territory; or (b) under such other circumstances as may be provided by rules.] (2) The Central Government may, pending the determination in accordance with the provisions of this section and the rules made thereunder of the normal value and the margin of dumping in relation to any 1. Subs. by Act 21 of 2006, s. 62, for “meant for consumption” (w.e.f. 18-4-2006). 2. Subs. by Act 32 of 2003, s. 131, for “territory or” (w.e.f. 14-5-2003). 3. Ins. by Act 8 of 2011, s. 58 (w.e.f. 8-4-2011). 4. Ins. by Act 13 of 2021, s. 103 (w.e.f. 28-03-2021). 15 article, impose on the importation of such article into India an anti-dumping duty on the basis of a provisional estimate of such value and margin and if such anti-dumping duty exceeds the margin as so determined:— (a) the Central Government shall, having regard to such determination and as soon as may be after such determination, reduce such anti-dumping duty; and (b) refund shall be made of so much of the anti-dumping duty which has been collected as is in excess of the anti-dumping duty as so reduced. 1[(2A) Notwithstanding anything contained in sub-section (1) and sub-section (2), a notification issued under sub-section (1) or any anti-dumping duty imposed under sub-section (2) shall not apply to articles imported by a hundred per cent. export-oriented undertaking or a unit in a special economic zone, unless,— (i) it is specifically made applicable in such notification or to such undertaking or unit; or (ii) such article is either cleared as such into the domestic tariff area or used in the manufacture of any goods that are cleared into the domestic tariff area, in which case, anti-dumping duty shall be imposed on that portion of the article so cleared or used, as was applicable when it was imported into India. Explanation.—For the purposes of this section,—] (a) the expression “hundred per cent. export-oriented undertaking” shall have the same meaning as assigned to it in clause (i) of Explanation 2 to sub-section (1) of section 3 of the Central Exise Act, 1944 (1 of 1944); (b) the expression “special economic zone” shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005);] (3) If the Central Government, in respect of the dumped article under inquiry, is of the opinion that— (i) there is a history of dumping which caused injury or that the importer was, or should have been, aware that the exporter practices dumping and that such dumping would cause injury; and (ii) the injury is caused by massive dumping of an article imported in a relatively short time which in the light of the timing and the volume of imported article dumped and other circumstances is likely to seriously undermine the remedial effect of the antidumping duty liable to be levied, the Central Government may, by notification in the Official Gazette, levy anti-dumping duty retrospectively from a date prior to the date of imposition of anti-dumping duty under sub-section (2) but not beyond ninety days from the date of notification under that sub-section, and notwithstanding anything contained in any law for the time being in force, such duty shall be payable at such rate and from such date as may be specified in the notification. (4) The anti-dumping duty chargeable under this section shall be in addition to any other duty imposed under this Act or any other law for the time being in force. (5) The anti-dumping duty imposed under this section shall, unless revoked earlier, cease to have effect on the expiry of five years from the date of such imposition: Provided that if the Central Government, in a review, is of the opinion that the cessation of such duty is likely to lead to continuation or recurrence of dumping and injury, it may, from time to time, extend the 1. Subs. by Act 13 of 2021, s. 103, for sub-section (2A) (w.e.f. 28-03-2021). 16 period of such imposition for a further period 1[up to five years] and such further period shall commence from the date of order of such extension: Provided further that where a review initiated before the expiry of the aforesaid period of five years has not come to a conclusion before such expiry, the anti-dumping duty may continue to remain in force pending the outcome of such a review for a further period not exceeding one year. 2[Provided also that if the said duty is revoked temporarily, the period of such revocation shall not exceed one year at a time.] (6) The margin of dumping as referred to in sub-section (1) or sub-section (2) shall, from time to time, be ascertained and determined by the Central Government, after such inquiry as it may consider necessary and the Central Government may, by notification in the Official Gazette, make rules for the purposes of this section, and without prejudice to the generality of the foregoing, such rules may provide for the manner in which articles liable for any anti-dumping duty under this section may be identified, and for the manner in which the export price and the normal value of, and the margin of dumping in relation to, such articles may be determined and for the assessment and collection of such anti-dumping duty. 3[(6A) The margin of dumping in relation to an article, exported by an exporter or producer, under inquiry under sub-section (6) shall be determined on the basis of records concerning normal value and export price maintained, and information provided, by such exporter or producer: Provided that where an exporter or producer fails to provide such records or information, the margin of dumping for such exporter or producer shall be determined on the basis of facts available.] (7) Every notification issued under this section shall, as soon as may be after it is issued, be laid before each House of Parliament. 4[(8) The provisions of the Customs Act, 1962 (52 of 1962) and the rules and regulations made thereunder, including those relating to the date for determination of rate of duty, assessment, non-levy, short levy, refunds, interest, appeals, offences and penalties shall, as far as may be, apply to the duty chargeable under this section as they apply in relation to duties leviable under that Act.] 5[9AA. Refund of anti-dumping duty in certain cases.—(1) 6[Where upon determination by an officer authorised in this behalf by the Central Government under clause (ii) of sub-section (2), an importer proves to the satisfaction of the Central Government that he has paid anti-dumping duty imposed under sub-section (1) of section 9A on any article, in excess of the actual margin of dumping in relation to such article, the Central Government shall, as soon as may be, reduce such anti-dumping duty as is in excess of actual margin of dumping so determined, in relation to such article or such importer, and such importer shall be entitled to refund of such excess duty]: Provided that such importer shall not be entitled to refund of so much of such excess duty under this sub-section which is refundable under sub-section (2) of section 9A. Explanation.—for the purposes of this sub-section, the expressions, “margin of dumping”, “export price” and “normal value” shall have the same meaning respectively assigned to them in the Explanation to sub-section (1) of section 9A. 1. Subs. by Act 13 of 2021, s. 103, for “of five years” (w.e.f. 28-03-2021). 2. Ins. by Act 13 of 2021, s. 103 (w.e.f. 28-03-2021). 3. Ins. by Act 33 of 2009, s. 101 (w.e.f. 19-8-2009). 4. Subs. by Act 33 of 2009, s. 101, for sub-section (8) (w.e.f. 1-1-1995). 5. Ins. by Act 10 of 2000, s. 89 (w.e.f. 12-5-2000). 6. Subs. by Act 8 of 2011, s. 59, for certain words (w.e.f. 8-4-2011). 17 (2) the Central Government may, by notification in the Official Gazette, make rules to— (i) provide for the manner in which and the time within which the importer may make application for the purposes of sub-section (1); (ii) authorise the officer of the Central Government who shall dispose of such application on behalf of the Central Government within the time specified in such rules; and (iii) provide the manner in which the excess duty referred to in sub-section (1) shall be— (A) determined by the officer referred to in clause (ii); and (B) refunded by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, after such determination.] 9B. No levy under section 9 or section 9A in certain cases.—(1) Notwithstanding anything contained in section 9 or section 9A,— (a) no article shall be subjected to both countervailing duty and anti-dumping duty to compensate for the same situation of dumping or export subsidization; (b) the Central Government shall not levy any countervailing duty or antidumping duty— (i) under section 9 or section 9A by reasons of exemption of such articles from duties or taxes borne by the like article when meant for consumption in the country of origin or exportation or by reasons of refund of such duties or taxes; (ii) under sub-section (1) of each of these sections, on the import into India of any article from a member country of the World Trade Organisation or from a country with whom Government of India has a most favoured nation agreement (hereinafter referred as a specified country), unless in accordance with the rules made under sub-section (2) of this section, a determination has been made that import of such article into India causes or threatens material injury to any established industry in India or materially retards the establishment of any industry in India; and (iii) under sub-section (2) of each of these sections, on import into India of any article from the specified countries unless in accordance with the rules made under sub-section (2) of this section, a preliminary findings has been made of subsidy or dumping and consequent injury to domestic industry; and a further determination has also been made that a duty is necessary to prevent injury being caused during the investigation: Provided that nothing contained in sub-clauses (ii) and (iii) of clause (b) shall apply if a countervailing duty or an anti-dumping duty has been imposed on any article to prevent injury or threat of an injury to the domestic industry of a third country exporting the like articles to India; (c) the Central Government may not levy— (i) any countervailing duty under section 9, at any time, upon receipt of satisfactory voluntary undertakings from the Government of the exporting country or territory agreeing to eliminate or limit the subsidy or take other measures concerning its effect, or the exporter agreeing to revise the price of the article and if the Central Government is satisfied that the injurious effect of the subsidy is eliminated thereby; (ii) any anti-dumping duty under section 9A, at any time, upon receipt of satisfactory voluntary undertaking from any exporter to revise its prices or to cease exports to the area in 18 question at dumped price and if the Central Government is satisfied that the injurious effect of dumping is eliminated by such action. (2) The Central Government may, by notification in the Official Gazette, make rules for the purposes of this section, and without prejudice to the generality of the foregoing, such rules may provide for the manner in which any investigation may be made for the purposes of this section, the factors to which regard shall be at in any such investigation and for all matters connected with such investigation. 9C. Appeal.—1[(1) An appeal against the order of determination or review thereof shall lie to the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Appellate Tribunal), in respect of the existence, degree and effect of— (i) any subsidy or dumping in relation to import of any article; or (ii) import of any article into India in such increased quantities and under such condition so as to cause or threatening to cause serious injury to domestic industry requiring imposition of safeguard duty in relation to import of that article.] 2[(1A) An appeal under sub-section (1) shall be accompanied by a fee of fifteen thousand rupees. (1B) Every application made before the Appellate Tribunal,— (a) in an appeal under sub-section (1), for grant of stay or for rectification of mistake or for any other purpose; or (b) for restoration of an appeal or an application, shall be accompanied by a fee of five hundred rupees.] (2) Every appeal under this section shall be filed within ninety days of the date of order under appeal: Provided that the Appellate Tribunal may entertain any appeal after the expiry of the said period of ninety days, if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time. (3) The AppellateTribunal may, after giving the parties to the appeal, an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the order appealed against. (4) The provisions of sub-sections (1), (2), (5) and (6) of section 129C of the Customs Act, 1962 (52 of 1962) shall apply to the Appellate Tribunal in the discharge of its functions under this Act as they apply to it in the discharge of its functions under the Customs Act, 1962 (52 of 1962). (5) Every appeal under sub-section (1) shall be heard by a Special Bench constituted by the President of the Appellate Tribunal for hearing such appeals and such Bench shall consist of the President and not less than two members and shall include one judicial member and one technical member.] 10. Rules to be laid before Parliament.—Every rule made under this Act shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule, or both Houses agree that the rule should not be made, the 1. Subs. by Act 23 of 2019, s. 87, for sub-section (1) (w.e.f. 1-08-2019). 2. Ins. by Act 23 of 2004, s. 77 (w.e.f. 1-11-2004). 19 rule shall, thereafter, have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule. 11. Power of Central Government to alter duties under certain circumstances.—(1) Where the Central Government is satisfied that it is necessary so to do for the purpose of giving effect to any agreement entered into before the commencement of this Act with a foreign Government, it may, by notification in the Official Gazette, increase or reduce the duties referred to in section 2 to such extent as each case may require: Provided that no notification under this sub-section increasing or reducing the duties as aforesaid shall be issued by the Central Government after the expiration of a period of one year from the commencement of this Act. (2) Every notification issued under sub-section (1) shall, as soon as may be after it is issued, be laid before each House of Parliament. 1 [11A. Power of Central Government to amend First Schedule.—(1) Where the Central Government is satisfied that it is necessary so to do in the public interest, it may, by notification in the Official Gazette, amend the First Schedule: Provided that such amendment shall not alter or affect in any manner the rates specified in that Schedule in respect of goods at which duties of customs shall be leviable on the goods under the Customs Act, 1962 (52 of 1962). (2) Every notification issued under sub-section (1) shall be laid, as soon as may be after it is issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the notification or both Houses agree that the notification should not be issued, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that notification.] 12. Repeal and saving.—(1) The Indian Tariff Act, 1934 (32 of 1934), and the Indian Tariff (Amendment) Act, 1949 (1 of 1949), are hereby repealed. (2) Notwithstanding the repeal of any of the Acts mentioned in sub-section (1), anything done or any action taken (including any notification published and any rules and orders made or deemed to have been made under the provisions of those Acts and in force immediately before the commencement of this Act) shall, insofar as such thing or action is not inconsistent with the provisions of this Act, be deemed to have been done or taken under the provisions of this Act and shall continue in force accordingly until superseded by anything done or any action taken under this Act. 13. Consequential amendment of Act 52 of 1962.— In the Customs Act, 1962, in sub-section (1) of Section 12 and in sub-section (1) of Section 14, for the words and figures “Indian Tariff Act, 1934”, the words and figures “Customs Tariff Act, 1975” shall be substituted. 1. Ins. by Act 25 of 2003, s. 2 (w.e.f. 1-2-2003). 20 1[THE FIRST SCHEDULE—IMPORT TARIFF (See Section 2) GENERAL RULES FOR THE INTERPRETATION OF THIS SCHEDULE Classification of goods in this Schedule shall be governed by the following principles: 1. 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, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or, finished by virtue of this rule), presented unassembled or disassembled. (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. 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) the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to (a), shall be classified, as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c) when goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. 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. In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein: 1. Subs. by Act 25 of 2003, s. 3, for the First Schedule (w.e.f. 1-2-2003). 1 (a) camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character; (b) subject to the provisions of (a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision does not apply when such packing materials or packing containers are clearly suitable for repetitive use. 6. For legal purposes, the classification of goods in the sub-\headings of a heading shall be determined according to the terms of those sub-headings and any related subheading Notes and, mutatis mutandis, to the above rules, on the understanding that only sub-headings at the same level are comparable. For the purposes of this rule the relative Section and Chapter Notes also apply, unless the context otherwise requires. General Explanatory Notes 1. Where in column (2) of this Schedule, the description of an article or group of articles under a heading is preceded by "-", the said article or group of articles shall be taken to be a sub-classification of the article or group of articles covered by the said heading. Where, however, the description of an article or group of articles is preceded by "--", the said article or group of articles shall be taken to be a sub-classification of the immediately preceding description of the article or group of articles which has "-". Where the description of an article or group of articles is preceded by"--" or "--- ", the said article or group of articles shall be taken to be a sub-classification of the immediately preceding description of the article or group of articles which has "-" or "--". 2. The abbreviation "%" in any column of this Schedule in relation to the rate of duty indicates that duty on the goods to which the entry relates shall be charged on the basis of the value of the goods as defined in section 14 of the Customs Act, 1962 (52 of 1962), the duty, being equal to such percentage of the value as is indicated in that column. 3. In any entry, if no rate of duty is shown in column (5), the rate shown under column (4) shall be applicable. In this Schedule,— Additional Notes (1)(a) "heading", in respect of goods, means a description in list of tariff provisions accompanied by a four-digit number and includes all sub-headings of tariff items the first four-digits of which correspond to that number; (b) "sub-heading", in respect of goods, means a description in the list of tariff provisions accompanied by a six-digit number and includes all tariff items the first six-digits of which correspond to that number; 2 (c) "tariff item" means a description of goods in the list of tariff provisions accompanying eight-digit number and the rate of customs duty; (2) the, list of tariff provisions is divided into Sections, Chapters and Sub-Chapters; (3) in column (3), the standard unit of quantity is specified for each tariff item to facilitate the collection, comparison and analysis of trade statistics. LIST OF ABBREVIATIONS USED Abbreviations Amps Bq/g cc cg Ci/g C.I.F. c/k cm cm3 dyne/Cm g g/cm3 gi F/S g/m2 g.v.w. HP K cal/Kg kg. kPa kPa. m2/g kN/m kVA kvar kW l m m2 m3 m m mN MPa mt For Ampere(s) Beequeral per gram Cubic centimetre Centigram(s) Curie per gram Cost, Insurance and Freight Carats (1 metric carat = 2 x 10-4kg) Centimetre(s) Cubic centimetre(s) Dyne per centimeter Gram(s) Gram per cubic centimetre Gram of fissile isotopes Gram per square metre Gross vehicle weight Horse Power Kilocalorie per Kilogram Kilogram(s) Kilo Pascal Kilo Pascal square metre per gram Kilo Newton/Metre Kilovolt Ampere(s) Kilovolt ampere reactive (s) Kilo Watt Litre(s) Metre(s) Square metre(s) Cubic metre(s) Millimetre(s) Milli Newton Milli pascal Metric tonne 3 Abbreviations MW N/m pa Rs. sq. SWG t Tu u US$ V Vol. W 1000 kWh For Mega Watt Newton per metre Number of pairs Rupees Square Standard Wire Gauge Tonne(s) Thousand in number Number US Dollar Volt(s) Volume Watt 1000 kilowatt hours 4 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 this Schedule, any reference to “dried” products also covers products which have been dehydrated, evaporated or freeze-dried. CHAPTER 1 Live animals NOTE This Chapter covers all live animals except: (a) fish and crustaceans, molluscs and other aquatic invertebrates, of heading 2[0301, 0306, 0307 or 0308]; (b) cultures of micro-organisms and other products of heading 3002; and (c) animals of heading 9508. Tariff Item Description of goods Unit Rate of duty (1) 0101 0101 10 Standard (2) (3) (4) Preferential Areas (5) LIVE HORSES, ASSES, MULES AND HINNIES Pure-bred breeding animals: - 3[- Horses: 0101 21 00 - Pure-bred breeding animals 0101 29 -- Other: 0101 29 10 --- Horses for polo 0101 29 90 --- other 0101 30 - Asses: 0101 30 10 --- Pure-bred breeding animals 0101 30 20 --- Livestock 0101 30 90 --- Other 0101 90 - Other: 0101 90 30 --- Mules and hinnies as livestock u u u u u u u 30% 30% 30% 30% 30% 30% 30% - - - - - - - 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for “0301, 0306 or 0307” (w.e.f. 1-1-2012). 2. Subs. by s. 60(a)(ii) and the Fifth Schedule, ibid, for sub-heading 0101 10, tariff items 0101 10 10 to 0101 10 90 and sub-heading 0101 90, tariff items 0101 90 10 to 0101 90 90 and the entries relating thereto (w.e.f. 1-1-2012). 5 (1) (2) 0101 90 90 --- Other 0102 0102 10 LIVE BOVINE ANIMALS Pure-bred breeding animals: - 4[- Cattle: 0102 21 -- Pure-bred breeding animals: 0102 21 10 --- Bulls 0102 21 20 --- Cows 0102 29 -- Other 0102 29 10 --- Bulls 0102 29 90 --- Other, including calves 0102 31 00 - -- Buffalo: Pure-bred breeding animals 0102 39 00 -- Other 0102 90 - Other: 0102 90 10 --- Pure-bred breeding animals 0102 90 90 --- Other 0102 90 10 --- Bulls, adult 0102 90 20 --- Buffaloes, adult and calves 0102 90 90 --- Other 0103 0103 10 00 LIVE SWINE Pure-bred breeding animals Other: - - 0103 91 00 -- Weighing less than 50 kg. 0103 92 00 -- Weighing 50 kg. or more 0104 0104 10 LIVE SHEEP AND GOATS Sheep: - 0104 10 10 --- Sheep including lamb for breeding purpose 0104 10 90 --- Other 0104 20 00 - Goats 0105 LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES GALLUS DOMESTICUS, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS - Weighing not more than 185 g: (3) u (4) 30% (5) -] u u u u u u u u u u u u u u u u u 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% - - - - - - - -] - - - - - - - - - 1. Subs. by Act 8 of 2011, 60(a)(ii) and the Fifth Schedule, for sub-heading 0102 10, tariff items 0102 10 10 to 0102 10 90, sub-heading 0102 90, tariff items 0102 90 10 to 0102 90 90 and the entries relating thereto (w.e.f. 1-1-2012). 6 (1) (2) (3) 0105 11 00 -- Fowls of the species Gallus domesticus 0105 12 00 -- Turkeys 5[0105 13 00 -- Ducks 0105 14 00 -- Geese 0105 15 00 -- Guinea fowls Other: 6[0105 94 00 -- Fowls of the species Gallus domesticus 0105 99 00 -- Other 0106 OTHER LIVE ANIMALS - Mammals: 0106 11 00 -- Primates 7[0106 12 00 Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sealions and walruses (mammals of the sub-order Pinnipedia) 0106 13 00 -- Camels and other camelids (Camelidae) 0106 14 00 0106 19 00 0106 20 00 -- -- 8[- Rabbits and hares Other Reptiles turtles)] (including snakes and - Birds: u u u u u u u u u u u u u (4) 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% (5) - - - - -] -] - - - - -] - - 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule for tariff item 0105 19 00 and the entries relating thereto (w.e.f. 1-1-2012). 2. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for tariff items 0105 92 00 and 0105 93 00 and the entries relating thereto (w.e.f. 1-1-2007). 3. Subs. by Act 8 of 2011, s. 60(a) (ii) and the Fifth Schedule, for tariff item 0106 12 00 and the entries relating thereto (w.e.f. 1-1-2012). 4. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for the entry in column (2) occurring against tariff item 0106 20 00 (w.e.f. 1-1-2020). 7 (1) (2) (3) (4) (5) 0106 31 00 -- Birds of prey 0106 32 00 -- Psittaciformes (including parrots, parakeets,macaws and cockatoos) 9[0106 33 00 -- Ostriches; emus (Dromaius novaehollandiae) 0106 39 00 -- Other 0106 90 - Other: Insects: 10[ - 0106 41 -- Bees: 0106 41 10 --- Pureline stock 0106 41 90 --- Other 0106 49 -- Other: 0106 49 10 --- Pureline stock 0106 49 90 --- Other 0106 90 00 - Other u u u u u u u u u 30% 30% 30% 30% 30% 30% 30% 30% 30% - - -] - - - - - -] 1. Ins. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 1-1-2012). 2. Subs. by s. 60(a)(ii) and the Fifth Schedule, ibid., for sub-heading 0106 90, tariff items 0106 90 10 to 0106 90 90 and the entries relating thereto (w.e.f. 1-1-2012). 8 CHAPTER 2 Meat and edible meat offal NOTE This Chapter does not cover: (a) products of the kinds described in headings 0201 to 0208 or 0210, unfit or unsuitable for human consumption; (b) guts, bladders or stomachs of animals (heading 0504) or animal blood (heading 0511 or 3002); or (c) animal fat, other than products of heading 0209 (Chapter 15). SUPPLEMENTARY NOTE In this Chapter, “wild animal” means wild animal as defined in the Wild Life (Protection) Act, 1972 (53 of 1972). Tariff Item Description of goods Unit Rate of duty (1) 0201 Standard Preferential Areas (2) (3) (4) (5) 1[MEAT OF BOVINE ANIMALS, FRESH OR CHILLED] 0201 10 00 - Carcasses and half-carcasses 0201 20 00 - Other cuts with bone in 0201 30 00 - Boneless 0202 MEAT OF BOVINE ANIMALS, FROZEN 0202 10 00 - Carcasses and half-carcasses 0202 20 00 - Other cuts with bone in 0202 30 00 - Boneless kg. kg. kg. kg. kg. kg. 30% 30% 30% 30% 30% 30% - - - - - - 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for the entry in column (2) occurring against heading 0201 (w.e.f. 1-1-2020). 1 (1) (2) (3) (4) (5) 0203 MEAT OF SWINE, FRESH, CHILLED OR FROZEN - Fresh or chilled: 0203 11 00 -- Carcasses and half-carcasses kg. 30% 0203 12 00 -- Hams, shoulders and cuts thereof, with kg. 30% bone in 0203 19 00 -- Other kg. 30% - Frozen: 0203 21 00 -- Carcasses and half-carcasses kg. 30% 0203 22 00 -- Hams, shoulders and cuts thereof, with kg. 30% bone in 0203 29 00 -- Other kg. 30% 0204 MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN 0204 10 00 - Carcasses and half-carcasses of lamb, kg. 30% fresh or chilled - Other meat of sheep, fresh or chilled: 0204 21 00 -- Carcasses and half-carcasses 0204 22 00 -- Other cuts with bone in 0204 23 00 -- Boneless 0204 30 00 - Carcasses and half-carcasses of lamb, frozen - Other meat of sheep, frozen: kg. kg. kg. kg. 30% 30% 30% 30% 2 - - - - - - - - - - - (1) (2) 0204 41 00 -- Carcasses and half-carcasses 0204 42 00 -- Other cuts with bone in 0204 43 00 -- Boneless 0204 50 00 - Meat of goats 0205 00 00 MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN 0206 EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN (3) kg. kg. kg. kg. kg. (4) 30% 30% 30% 30% 30% 0206 10 00 - Of bovine animals, fresh or chilled kg. 30% - Of bovine animals, frozen: 0206 21 00 -- Tongues 0206 22 00 -- Livers 0206 29 00 -- Other 0206 30 00 - Of swine, fresh or chilled: - Of swine, frozen: 0206 41 00 -- Livers 0206 49 00 -- Other 0206 80 - Other, fresh or chilled: 0206 80 10 --- Of sheep or goats 0206 80 90 --- Other 3 kg. kg. kg. kg. kg. kg. kg. kg. 30% 30% 30% 30% 30% 30% 30% 30% (5) - - - - - - - - - - - - - - (1) (2) (3) (4) (5) 0206 90 - Other, frozen: 0206 90 10 --- Of sheep or goats 0206 90 90 --- Other kg. kg. 30% 30% 0207 1[MEAT AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN] - Of fowls of the species Gallus domesticus: 0207 11 00 -- Not cut in pieces, fresh or chilled 0207 12 00 -- Not cut in pieces, frozen kg. kg. 30% 30% 0207 13 00 -- Cuts and offal, fresh or chilled kg. 100% 0207 14 00 -- Cuts and offal, frozen kg. 100% - Of turkeys: 0207 24 00 -- Not cut in pieces, fresh or chilled 0207 25 00 -- Not cut in pieces, frozen 0207 26 00 -- Cuts and offal, fresh or chilled 2[0207 27 00 -- Cuts and offal, frozen - Of ducks: 0207 41 00 -- Not cut in pieces, fresh or chilled 0207 42 00 -- Not cut in pieces, frozen kg. kg. kg. kg. kg. kg. 30% 30% 30% 30% 30% 30% - - - - - - - - - - - - 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for the entry in column (2) occurring against heading 0207 (w.e.f. 1-1-2020). 2. Subs. by Act 8 of 2011, s. 60(a) (ii) and the Fifth Schedule, for tariff items 0207 27 00 to 0207 36 00 and the entries relating thereto (w.e.f. 1-1-2012). 4 (1) (2) 0207 43 00 -- Fatty livers, fresh or chilled 0207 44 00 -- Other, fresh or chilled 0207 45 00 -- Other, frozen - Of geese: 0207 51 00 -- Not cut in pieces, fresh or chilled 0207 52 00 -- Not cut in pieces, frozen 0207 53 00 -- Fatty livers, fresh or chilled 0207 54 00 -- Other, fresh or chilled 0207 55 00 -- Other, frozen 0207 60 00 - Of guinea fowls (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 30% 30% 30% 30% 30% 30% 30% 30% 30% 0208 OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN 0208 10 00 - Of rabbits or hares kg. 30% 1*** 0208 30 00 - Of primates 2[0208 40 00 - Of whales, dolphins and porpoises (mammals of the order Cetacea);of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the sub-order Pinnipedia) kg. kg. 30% 30% (5) - - - - - - - - -] - - -] 0208 50 00 - Of reptiles (including snakes and turtles) kg. 30% - 1. Tariff item 0208 20 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for tariff item 0208 40 00 and the entries relating thereto (w.e.f. 1-1-2012) 5 (1) (2) 1[0208 60 00 - Of camels and other camelids (Camelidae) 0208 90 - Other: 0208 90 10 --- Of wild animals 0208 90 90 --- Other 2[0209 PIG FAT, FREE OF LEAN MEAT, AND POULTRY FAT, NOT RENDERED OR OTHERWISE EXTRACTED, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED 0209 10 00 - Of pigs 0209 90 00 - Other 0210 MEAT AND EDIBLE MEAT OFFAL, SALTED, IN BRINE, DRIED OR SMOKED; EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL - Meat of swine: (3) kg. kg. kg. (4) 30% 30% 30% kg. kg. 30% 30% 0210 11 00 -- Hams, shoulders and cuts thereof, with kg. 30% bone in 0210 12 00 -- Bellies (streaky) and cuts thereof 0210 19 00 -- Other 0210 20 00 - Meat of bovine animals kg. kg. kg. 30% 30% 30% - Other, including edible flours and meals of 3[meat or meat offal]: (5) -] - - - -] - - - - 1. Ins. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 1-1-2012). 2. Subs. by s. 60(a)(ii) and the Fifth Schedule, ibid., for tariff item 0209 00 00 (w.e.f. 1-1-2012). 3. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule for “meat and meat offal” (w.e.f. 1-1-2007). 6 (1) (2) 0210 91 00 -- Of primates 1[0210 92 00 -- Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the sub-order Pinnipedia) (3) kg. kg. (4) 30% 30% 0210 93 00 --- Of reptiles (including snakes and turtles) 0210 99 00 -- Other kg. kg. 30% 30% (5) - -] - - 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule for tariff item 0210 92 00 (w.e.f. 1-1-2012). 7 CHAPTER 3 Fish and crustaceans, molluscs and other aquatic invertebrates NOTES 1. This Chapter does not cover: (a) mammals of heading 0106; (b) meat of mammals of heading 0106 (heading 0208 or 0210); (c) fish (including 1[livers, roes and milt] 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 2301); or (d) caviar or caviar substitutes prepared from fish eggs (heading 1604). 2. In this Chapter, the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder. Tariff Item Description of goods Unit Rate of duty (1) (2) (3) (4) (5) Standard Preferential Areas 0301 LIVE FISH 2[- Ornamental fish: 0301 11 00 -- Freshwater 0301 19 00 -- Other 0301 91 00 -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) kg. kg. kg. 30% 30% 30% - -] - 0301 92 00 -- Eels (Anguilla spp.) kg. 30% - 1. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule for “liver and roes” (w.e.f. 1-1-2017). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule for tariff item 0301 10 00 and the entries relating thereto (w.e.f. 1-1-2012). 1 1[0301 93 00 -- Carp (Cyprinus spp., Carassius spp., kg. 30% -] Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) 0301 94 00 -- Atlantic and Pacificbluefin tunas kg. 30% (Thunnus, thynnu, Thunnus orientalis) 0301 95 00 -- Southern bluefin tunas (Thunnus maccoyii) kg. 30% 0301 99 00 -- Other kg. 30% 2[0302 FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304 0302 11 00 - Salmonidae, excluding edible fish offal of sub-headings 0302 91 to 0302 99: -- Trout (Salmo trutta, Oncorhyncus mykiss, Oncorhyncus clarkii, Oncorhyncus aguabonita, Oncorhyncus gilae, Oncorhyncus apache and Oncorhyncus chrysogaster) kg. 30% 0302 13 00 -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) kg. 30% 0302 14 00 -- Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) kg. 30% 0302 19 00 -- Other kg. 30% -] - - - - - - 1. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for tariff item 0301 93 00 and the entries relating thereto (w.e.f. 1-1-2017). 2. Subs. by s. 141(ii) and the Fourth Schedule, ibid., for heading 0302, tariff item 0302 11 00 to 0302 85 00, sub-heading 0302 89, tariff items 0302 89 10 to 0302 90 00 and the entries relating thereto (w.e.f. 1-1-2017). 2 -- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of sub-headings 0302 91 to 0301 99: 0302 21 00 -- Halibut (Rheinhardtius hippoglossidae, kg. 30% Hippoglossus hippoglossus, Hippoglossus stenolepis) 0302 22 00 -- Plaice (Pleuronectes platessa) kg. 30% 0302 23 00 -- Sole (Solea spp.) Kg. 30% 0302 24 00 -- Turbots (Psetta maxima) Kg. 30% 0302 29 00 -- Other Kg. 30% - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of sub-headings 0302 91 to 0301 99: 0302 31 00 -- Albacore or long finned tunas (Thunnus Kg. 30% alalunga) 0302 32 00 -- Yellowfin tunas (Thunnus albacares) Kg. 30% 0302 33 00 -- Skipjack or stripe-bellied bonito Kg. 30% 0302 34 00 -- Bigeye tunas (Thunnus obesus) Kg. 30% 0302 35 00 -- Atlantic and Pacific bluefin tunas Kg. 30% (Thunnus thynnus, Thunnus orientalis) 0302 36 00 -- Southern bluefin tunas (Thunnus Kg. 30% maccoyii) 0302 39 00 -- Other Kg. 30% - - - - - - - - - - - - - Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian (Sardinella sardinella 3 spp.), spp.), (Trachurus (Caranx mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse jacks, mackerel crevalles cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), Sword fish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish excluding (Istiophoridae), edible fish offal of sub-headings 0302 91 to 0302 99: 0302 41 00 -- Herrings pallasii) (Clupea harengus, Clupea Kg. 30% 0302 42 00 -- Anchovies (Engraulis spp.) Kg. 30% 0302 43 00 -- Sardines (Sardina pilchardus, Sardinops spp.), spp.), brisling or sprats (Sprattus sprattus) (Sardinella sardinella Kg. 30% 0302 44 00 -- Mackerel (Scomber scombrus, Scomber Kg. 30% australasicus, Scomber japonicus) 0302 45 00 -- Jack and horse mackerel (Trachurus spp.) Kg. 30% 0302 46 00 -- Cobia (Rachycentron canadum) Kg. 30% 0302 47 00 -- Sword fish (Xiphias gladius) Kg. 30% 0302 49 00 -- Other Kg. 30% - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of sub-headings 0302 91 to 0302 99: 0302 51 00 -- Cod (Gadus morhua, Gadus ogac, Gadus Kg. 30% macrocephalus) 0302 52 00 -- Haddock (Melangrammus aegllefinus) Kg. 30% 0302 53 00 -- Coal fish (Pollachinus virens) Kg. 30% 0302 54 00 -- Hake (Merluccius spp., Urophycis spp.) Kg. 30% 0302 55 00 -- Alaska Pollack (Theragra chalcogramma) Kg. 30% 4 - - - - - - - - - - - - - 0302 56 00 -- Blue whittings (Micromesistius Kg. 30% poutassou, Micromesistius australis) 0302 59 00 -- Other Kg. 30% - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of sub-headings 0302 91 to 0302 99: 0302 71 00 -- Tilapias (Oreochromis spp.), Kg. 30% 0302 72 00 -- Catfish (Pangasius spp., Silurus spp., Kg. 30% Clarias spp., Ictalurus spp.) 0302 73 00 -- Carp (Cyprinus spp., Carassius spp., Kg. 30% Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.): 0302 74 00 -- Eels (Anguilla spp.) Kg. 30% 0302 79 00 -- Other Kg. 30% - Other fish exculding edible fish offal of sub-headings 0302 91 to 0302 99: 0302 81 00 -- Dogfish and other sharks Kg. 30% 0302 82 00 -- Rays and skates (Rajidae) Kg. 30% 0302 83 00 -- Tooth fish (Dissostichus spp.) Kg. 30% 0302 84 00 -- Seabass (Dicentrarchus spp.) Kg. 30% 0302 85 00 -- Seabream (Sparidae) Kg. 30% 5 - - - - - - - - - - - - 0302 89 -- Other: 0302 89 10 --- Hilsa (Tenualosa ilisha) 0302 89 20 --- Dara 0302 89 30 --- Pomfret 0302 89 90 --- Other Kg. Kg. Kg. Kg. 30% 30% 30% 30% - Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: 0302 91 -- Livers, roes and milt: 0302 91 10 --- Livers, roes and milt Kg. 30% 0302 92 -- Shark fins: 0302 92 10 --- Shark fins 0302 99 -- Other: Kg. 30% 0302 99 10 --- Fish fins other than shark fins; heads, tails Kg. 30% and maws - - - - - - - 0302 99 90 --- Other edible fish offal Kg. 30% -] 1[0303 FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304 - Salmonidae, excluding edible fish offal of sub-headings 0303 91 to 0303 99: 0303 11 00 -- Sockeye salmon (red salmon) (Oncorhynchus nerka) 0303 12 00 -- Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) Kg. 30% Kg. 30% 0303 13 00 -- Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Kg. 30% - - - 1. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for heading 0303, tariff items 0303 11 00 to 0303 69 00, sub-heading 0303 81, tariff items 0303 81 00 to 0303 84 00, sub-heading 0303 89, tariff items 0303 89 10 to 0303 89 99, sub-heading 0303 90, tariff items 0303 90 10 to 0303 90 90 and the entries relating thereto (w.e.f. 1-1-2017). 6 0303 14 00 -- Trout (Salmo trutta, Oncorhynchus mykiss, 1[Oncorhynchus clarki], Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Kg. 30% 0303 19 00 -- Other - Tilapias (Oreochromis spp.), catfish Kg. 30% (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), 2[carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.] eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads, (Channa spp.), excluding edible fish offal of sub-headings 0303 91 to 0303 99: 0303 23 00 -- Tilapias (Oreochromis spp.) 0303 24 00 -- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) Kg. Kg. 30% 30% 0303 25 00 -- Carp (3[Cyprinus spp., Carassius spp.], Kg. 30% Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, 4[Megalobrama] spp.) 0303 26 00 -- Eels (Anguilla spp.) 0303 29 00 -- Other Kg. Kg. 30% 30% - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of sub-headings 0303 91 to 0303 99: - - - - - - - 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “Oncorhynchus clarkii” (w.e.f. 1-1-2020). 2. Subs. by s. 88(b) and the Fifth Schedule, ibid., for “carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobroma spp.” (w.e.f. 1-1-2020). 3. Subs. by s. 88(b) and the Fifth Schedule, ibid., for “Cyprinus carpio, Carassius carassius” (w.e.f. 1-1-2020). 4. Subs. by s. 88(b) and the Fifth Schedule, ibid., “Megalobroma” (w.e.f. 1-1-2020). 7 - - - - - - - - - - - - 0303 31 00 -- Halibut (Rheinhardtius 1[hippoglossoides], Hippoglossus hippoglossus, Hippoglossus stenolepis) 0303 32 00 -- Plaice (Pleuronectes platessa) 0303 33 00 -- Sole (Solea spp.) 0303 34 00 -- Turbots (Psetta maxima) 0303 39 00 -- Other - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of sub-headings 0303 91 to 0303 99: 0303 41 00 -- Albacore or long finned tunas (Thunnus alalunga) 0303 42 00 -- Yellowfin tunas (Thunnus albacares) 0303 43 00 -- Skipjack or stripe-bellied bonito 0303 44 00 -- Bigeye tunas (Thunnus obesus) 0303 45 00 -- Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) 0303 46 00 -- Southern bluefin tunas (Thunnus maccoyii) 0303 49 00 -- Other Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% - Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “hippoglossidae” (w.e.f. 1-1-2020). 8 crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), 1[scads (Decapterus spp.)], capelin (Mallotus villosus), Sword fish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of sub-headings 0303 91 to 0303 99: 0303 51 00 -- Herrings (Clupea harengus, Clupea Kg. 30% pallasii) 0303 53 00 -- Sardines (Sardina pilchardus, Sardinops Kg. 30% spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) 0303 54 00 -- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) Kg. 30% 0303 55 00 -- Jack and horse mackerel (Trachurus spp.) Kg. 30% 0303 56 00 -- Cobia (Rachycentron canadum) Kg. 30% 0303 57 00 -- Sword fish (Xiphias gladius) Kg. 30% 2[0303 59 -- Others: 0303 59 10 --- Indian mackerels (Rastrelliger spp.) Kg. 30% 0303 59 90 --- Other Kg. 30% 0303 63 00 -- Cod (Gadus morhua, Gadus ogac, Gadus Kg. 30% macrocephalus) 0303 64 00 -- Haddock (Melanogrammus aeglefinus) Kg. 30% 0303 65 00 -- Coal fish (Pollachius virens) Kg. 30% 0303 66 00 -- Hake (Merluccius spp., Urophycis spp.) Kg. 30% - - - - - - - -] - - - - 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “scads (Decapterusspp.)” (w.e.f. 1-1-2020). 2. Subs. by s. 88(b) and the Fifth Schedule, ibid., for tariff item 0303 59 00 and the entries relating thereto (w.e.f. 1-1-2020). 9 0303 67 00 -- Alaska Pollack (Theragra chalcogramma) Kg. 30% 0303 68 00 -- Blue whitings (Micromesistius poutassou, Kg. 30% Micromesistiusaustralis) 0303 69 00 -- Other Kg. 30% - Other fish, excluding edible fish offal of sub-headings 0303 91 to 0303 99: 0303 81 -- Dogfish and other sharks: 0303 81 10 --- Dogfish 0303 81 90 --- Other Sharks 0303 82 00 -- Rays and skates (Rajidae) 0303 83 00 -- Tooth fish (Dissostichus spp.) 0303 84 00 -- Seabass (Dicentrarchus spp.) 0303 89 -- Other: 0303 89 10 --- Hilsa (Tenualosa ilisha) 0303 89 20 --- Dara 0303 89 30 --- Ribbon fish 0303 89 40 --- Seer Kg. Kg. Kg. Kg. Kg. Kg. Kg. 30% 30% 30% 30% 30% 30% 30% Kg. 30% Kg. 30% 0303 89 50 --- Pomfret (white or silver or black) Kg. 30% 0303 89 60 --- Ghol 0303 89 70 --- Threadfin Kg. 30% Kg. 30% 0303 89 80 --- Croakers, groupers and flounders Kg. 30% 0303 89 90 --- Other Kg. 30% - Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: 0303 91 -- Livers, roes and milt: - - - - - - - - - - - - - - - - - 10 0303 91 10 --- Egg or egg yolk of fish Kg. 30% 0303 91 90 --- Other Kg. 30% 0303 92 -- Shark fins: 0303 92 10 --- Shark fins Kg. 30% 0303 99 -- Other: 0303 99 10 --- Fish fins other than shark fins, heads, tails Kg. 30% and maws - - - - 0303 99 90 --- Other edible fish offal Kg. 30% -] 1[0304 FISH FILLETS AND OTHER FISH MEAT (WHETHER OR NOT MINCED), FRESH, CHILLED OR FROZEN 2[- Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):] 0304 31 00 -- Tilapias (Oreochromis spp.) Kg. 30% 0304 32 00 -- Catfish (Pangasius spp., Silurus spp., Kg. 30% Clarias spp., Ictalurus spp.) 0304 33 00 -- Nile Perch (Lates niloticus) Kg. 30% 0304 39 00 -- Other - Fresh or chilled fillets of other fish: 0304 41 00 -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus Kg. 30% - - - - 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for heading 0304, tariff items 0304 11 00 to 0304 22 00, sub-heading 0304 29, tariff items 0304 29 10 to 0304 99 00 and the entries relating thereto (w.e.f. 1-1-2012). 2. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for the entry in column (2) occurring after the entry against heading 0304 (w.e.f. 1-1-2017). 11 kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 0304 42 00 -- Trout (Salmo trutta, Oncorhynchus mykiss, 1[Oncorhynchus clarki], Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 0304 43 00 -- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) 0304 44 00 -- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 0304 45 00 -- Swordfish (Xiphias gladius) 2[0304 46 00 -- Tooth fish (Dissostichus spp.) 0304 47 00 -- Dogfish and other sharks 0304 48 00 -- Rays and skates (Rajidae) 0304 49 -- Other: 0304 49 10 --- Hilsa (Tenualosa ilisha) 0304 49 30 --- Seer 0304 49 40 --- Tuna 0304 49 90 --- Other - Other, fresh or chilled: 0304 51 00 -- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% - - - - - - - - - - - - 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “Oncorhynchus clarkii” (w.e.f. 1-1-2020). 2. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for tariff items 0304 46 00 to 0304 99 00 and the entries relating thereto (w.e.f. 1-1-2017). 12 Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 0304 52 00 -- Salmonidae Kg. 30% 0304 53 00 -- Fish of the families Bregmacerotidae, Kg. 30% Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 0304 54 00 -- Sword fish (Xiphias gladius) 0304 55 00 -- Tooth fish (Dissostichus spp.) 0304 56 00 -- Dogfish and other sharks 0304 57 00 -- Rays and skates (Rajidae) 0304 59 -- Other: 0304 59 10 --- Hilsa (Tenualosa ilisha) 0304 59 30 --- Seer 0304 59 40 --- Tuna 0304 59 90 --- Other Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. 30% 30% 30% 30% 30% 30% 30% 30% - Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): 0304 61 00 -- Tilapias (Oreochromis spp.) 0304 62 00 -- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) Kg. Kg. 30% 30% 0304 63 00 -- Nile Perch (Lates niloticus) Kg. 30% 13 - - - - - - - - - - - - - 0304 69 00 0304 71 00 0304 72 00 0304 73 00 0304 74 00 0304 75 00 0304 79 00 Other Kg. 30% Frozen fillets of fish of Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) Haddock (Melanogrammus aeglefinus) Coal fish (Pollachius virens) Hake (Merluccius spp., Urophycis spp.) Kg. Kg. Kg. Kg. Alaska Pollack (Theragra chalcogramma) Kg. Other Kg. 30% 30% 30% 30% 30% 30% -- - -- -- -- -- -- -- - Frozen fillets of other fish: 0304 81 00 -- Pacific salmon (Oncorhynchus nerka, Kg. 30% Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 0304 82 00 -- Trout (Salmo trutta, Oncorhynchus mykiss,1[Oncorhynchus clarki], Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Kg. 30% 0304 83 00 -- Flat fish (Pleuronectidae, Bothidae, Kg. 30% Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) 0304 84 00 -- Sword fish (Xiphias gladius) Kg. 30% 0304 85 00 -- Tooth fish (Dissostichus spp.) Kg. 30% 0304 86 00 -- Herrings (Clupea harengus, Clupea Kg. 30% pallasii) - - - - - - - - - - - - - 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “Oncorhynchus clarkii” (w.e.f. 1-1-2020). 14 0304 87 00 -- Tunas (of the genus Thunnus), skipjack or Kg. 30% stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis) 0304 88 -- Dogfish, other sharks Rays and skates (Rajidae): 0304 88 10 --- Dogfish 0304 88 20 --- Other sharks 0304 88 30 --- Rays and skates (Rajidae) 0304 89 -- Other 0304 89 10 --- Hilsa (Tenualosa ilisha) 0304 89 30 --- Seer 0304 89 40 --- Tuna 0304 89 90 --- Other - Other, frozen: 0304 91 00 -- Sword fish (Xiphias gladius) 0304 92 00 -- Tooth fish (Dissostichus spp.) Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. 30% 30% 30% 30% 30% 30% 30% 30% 30% 0304 93 00 -- Tilapias (Oreochromis spp.), catfish Kg. 30% (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 0304 94 00 -- Alaska Pollack (Theragra chalcogramma) Kg. 30% 0304 95 00 -- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, Alaska Pollack (Theragra chalcogramma) Kg. 30% - - - - - - - - - - - - - 15 0304 96 00 -- Dogfish and other sharks 0304 97 00 -- Rays and skates (Rajidae) 0304 99 00 -- Other Kg. Kg. Kg. 30% 30% 30% 1[0305 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 00 2[0305 20 00 - - - Flours, meals and pellets of fish fit for human consumption Kg. 30% Livers, roes and milt of fish, dried, smoked, salted or in brine Kg. 30% Fish fillets, dried, salted or in brine, but not smoked: - - -] - -] 3[0305 31 00 -- Tilapias (Oreochromis spp.), catfish Kg. 30% -] (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 0305 32 00 -- Fish of the families Bregmacerotidae, 4[Euclichthyidae], Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae Kg. 30% 0305 39 00 -- Other Kg. 30% - - 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for heading 0305, tariff items 0305 10 00 to 0305 51 00, sub-heading 0305 59, tariff items 0305 59 10 to 0305 63 00, sub-heading 0305 69, tariff items 0305 69 10 to 0305 69 90 and the entries relating thereto (w.e.f. 1-1-2012). 2. Subs. by Act 28 of 2016, s. 141(ii) and The Fourth Schedule, for tariff item 0305 20 00 and the entries relating thereto (w.e.f. 1-1-2017). 3. Subs. by s. 141(ii) and The Fourth Schedule, ibid., for tariff item 0305 31 00 and the entries relating thereto (w.e.f. 1-1-2017). 4. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “Uclichthyidae” (w.e.f. 1-1-2020). 16 - Smoked fish, including fillets, other than edible fish offal: 0305 41 00 -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Kg. 30% - 0305 42 00 -- Herrings (Clupea harengus, Clupea Kg. 30% pallasii) 0305 43 00 -- Trout (Salmo trutta, Oncorhynchus mykiss,1[ Oncorhynchus clarki] Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Kg. 30% - - 2[0305 44 00 -- Tilapias (Oreochromis spp.), catfish Kg. 30% -] (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 0305 49 00 -- Other Kg. 30% - Dried fish, other than edible fish offal, whether or not salted but not smoked: 0305 51 00 -- Cod (Gadus morhua, Gadus ogac, Gadus Kg. 30% macrocephalus) 3[0305 52 00 -- Tilapias (Oreochromis spp.), catfish Kg. 30% (Pangasius spp., Silurus spp., Clarias - - - 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “Oncorhynchus clarkii” (w.e.f.1-1-2020). 2. Subs. by Act 28 of 2016, s. 141(ii) and The Fourth Schedule, for tariff item 0305 44 00 and the entries relating thereto (w.e.f. 1-1-2017). 3. Ins. by s. 141(ii) and The Fourth Schedule, ibid. (w.e.f. 1-1-2017). 17 spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 0305 53 00 -- Kg. 30% - 0305 54 00 -- Herrings (Clupea harengus, Clupea Kg. 30% -] pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), Sword fish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae) 0305 59 -- Other: 0305 59 10 --- Mumbai duck 0305 59 20 --- Seer without head 0305 59 30 --- Sprats 0305 59 90 --- Other Kg. Kg. Kg. Kg. 30% 30% 30% 30% - - - - - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal 18 0305 61 00 -- Herrings (Clupea harengus, Clupea Kg. 30% pallasii) 0305 62 00 -- Cod (Gadus morhua, Gadus ogac, Gadus Kg. 30% macrocephalus) 0305 63 00 -- Anchovies (Engraulis spp.) 1[0305 64 00 -- Tilapias (Oreochromis spp.), catfish Kg. Kg. 30% 30% (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 0305 69 -- Other: 0305 69 10 --- Mumbai duck 0305 69 20 --- Seer without head 0305 69 30 --- Sprats 0305 69 90 --- Other - -- -- Fish fins, heads, tails, maws and other edible fish offal: Shark fins Fish heads, tails and maws 0305 71 00 0305 72 00 0305 79 00 -- Other Kg. Kg. Kg. Kg. Kg. Kg. Kg. 30% 30% 30% 30% 30% 30% 30% 0306 2[CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED CRUSTACEANS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; 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] - - - -] - - - - - - -] 1. Subs. by Act 28 of 2016, s. 141(ii) and The Fourth Schedule, for tariff item 0305 64 00 and the entries relating thereto (w.e.f. 1-1-2017). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for the entry in column (2) (w.e.f. 1-1-2012). 19 - Frozen: 0306 11 00 -- Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasusspp.) Kg. 30% 0306 12 -- Lobsters (Homarus spp.): 0306 12 10 -- Whole, cooked 0306 12 90 -- Other 1*** Kg. Kg. 30% 30% 0306 14 00 --- Crabs Kg. 30% 2[0306 15 00 -- Norway lobsters (Nephrops norvegicus) Kg. 30% 0306 16 -- Cold-water shrimps and prawns (Pandalus spp., Crangon crangon): 0306 16 10 --- Accelerated Freeze Dried (AFD) 0306 16 90 --- Other 0306 17 -- Other shrimps and prawns: --- Scampi (Macrobrachium spp.): Kg. Kg. 30% 30% 0306 17 11 --- Accelerated Freeze Dried (AFD) 0306 17 19 --- Other 3[0306 17 20 --- Vannamei shrimp (Litopenaeus vannamei) Kg. Kg. Kg. 30% 30% 30% 0306 17 30 --- Indian white shrimp (Fenneropenaeus indicus) Kg. 30% 0306 17 40 --- Black tiger shrimp (Penaeus monodon) Kg. 30% - - - - - - - - - - - - 0306 17 50 --- Flower shrimp (Penaeus semisulcatus) 0306 17 90 --- Other Kg. Kg. 30% 30% -] -] 1. Sub-heading 0306 13, tariff items 0306 13 11, 0306 13 19 and 0306 13 20 and the entries relating thereto omitted by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule (w.e.f. 1-1-2012). 2. Ins. by s. 60(a)(ii) and The Fifth Schedule, ibid. (w.e.f. 1-1-2012). 3. Ins.by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 20 1[0306 19 00 -- Other, including flours, meals and pellets of crustaceans, fit for human consumption Kg. 30% - Live, fresh or chilled: 0306 31 00 -- Rock lobster and other sea crawfish Kg. 30% (Palinurus spp., Jasus spp.) 0306 32 00 -- Lobsters (Homarus spp.) 0306 33 00 -- Crabs Kg. Kg. 0306 34 00 -- Norway lobsters (Nephrops norvegicus) Kg. 0306 35 00 -- Cold water shrimps and prawns (Pandalus spp., Crangon crangon) 0306 36 00 -- Other shrimps and prawns 0306 39 00 -- Other, including flours, meals and pellets of crustaceans, fit for human consumption Kg. Kg. Kg. 30% 30% 30% 30% 30% 30% - Other: 0306 91 00 -- Rock lobster and other sea crawfish Kg. 30% (Palinurus spp., Jasus spp.) 0306 92 00 -- Lobsters (Homarus spp.) 0306 93 00 -- Crabs Kg. Kg. 0306 94 00 -- Norway lobsters (Nephrops norvegicus) Kg. 0306 95 00 -- Shrimps and prawns 0306 99 00 -- Other, including flours, meals and pellets of crustaceans, fit for human consumption Kg. Kg. 30% 30% 30% 30% 30% 0307 2[MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED MOLLUSCS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; FLOURS, MEALS AND PELLETS OF MOLLUSCS, FIT FOR HUMAN CONSUMPTION] - - - - - - - - - - - - - -] 1. Subs. by Act 28 of 2016, s. 141(ii) and The Fourth Schedule, for tariff items 0306 19 00 to 0306 29 00 and the entries relating thereto (w.e.f. 1-1-2017). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for the entry in column (2) (w.e.f. 1-1-2012). 21 1[- Oysters: 0307 11 00 2[0307 12 00 -- -- Live, fresh or chilled Frozen 0307 19 00 -- Other - - Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten: Live, fresh or chilled 0307 21 00 2[0307 22 00 -- Frozen 0307 29 00 -- Other - Mussels (Mytilus spp., Perna spp.): 0307 31 00 2[0307 32 00 -- -- Live, fresh or chilled Frozen 0307 39 -- Other Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. 30% 30% 30% 30% 30% 30% 30% 30% 0307 39 10 --- Clams, clam meat (bivalves-Victorita, spp., Mertrix spp. and Katalysia spp.) 3[0307 39 90 --- Other Kg. 30% - Cuttle fish and squid: 0307 42 -- Live, fresh or chilled: 0307 42 10 --- Cuttle fish 0307 42 20 --- Squid 0307 43 -- Frozen: 0307 43 10 --- Cuttle fish 0307 43 20 --- Whole squids 0307 43 30 --- Squid tubes 0307 49 -- Other: Kg. Kg. Kg. Kg. Kg. 30% 30% 30% 30% 30% - -] -] - -] - - -] - - - - - - 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for tariff item 0307 10 00 and the entries relating thereto (w.e.f. 1-1-2012). 2. Ins. by Act 28 of 2016, s. 141(ii) and The Fourth Schedule (w.e.f. 1-1-2017). 3. Subs. by s. 141(ii) and The Fourth Schedule, ibid., for tariff items 0307 39 90 to 0307 49 90 and the entries relating thereto (w.e.f. 1-1-2017). 22 0307 49 10 --- Cuttle fish 0307 49 20 --- Whole squids 0307 49 30 --- Squid tubes 0307 49 40 --- Dried squids 0307 49 90 --- Other - Octopus (Octopus spp.) 0307 51 00 -- Live, fresh or chilled 1[0307 52 00 -- Frozen 0307 59 90 -- Other 2[0307 60 00 - - Snails, other than sea snails Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae): Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. 30% 30% 30% 30% 30% 30% 30% 30% 30% 0307 71 00 -- Live, fresh or chilled 1[0307 72 00 -- Frozen 3[0307 79 00 -- Other Kg. Kg. Kg. 30% 30% 30% - -- -- 0307 81 00 0307 82 00 Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Live, fresh or chilled abalone (Haliotis spp.) Kg. 30% Live, fresh or chilled stromboid conchs (Strombus spp.) Kg. 30% 0307 83 00 -- Frozen abalone (Haliotis spp.) Kg. 30% 0307 84 00 -- Frozen stromboid conchs (Strombus spp.) Kg. 30% - - - - -] - -] - - - -] - - - - - 1. Ins. by Act 28 of 2016, s. 141(ii) and The Fourth Schedule (w.e.f. 1-1-2017). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for tariff items 0307 60 00 to 0307 99 90 and the entries relating thereto (w.e.f. 1-1-2012). 3. Subs. by Act 28 of 2016, s. 141(ii) and The Fourth Schedule, for tariff items 0307 79 00 to 0307 89 00 and the entries relating thereto (w.e.f. 1-1-2017). 23 0307 87 00 -- Other abalone (Haliotis spp.) Kg. 30% 0307 88 00 -- Other stromboid conchs (Strombus spp.) Kg. 30% 0307 91 00 -- Live, fresh or chilled Kg. 30% 1[0307 92 00 -- Frozen 0307 99 00 -- Other Kg. Kg. 30% 30% 2[0308 AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND 3[MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE]; SMOKED AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; FLOURS, MEALS AND PELLETS OF AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, FIT FOR HUMAN CONSUMPTION 4[- Sea cucumbers (Stichopus japonicus, Holothuroidea):] 0308 11 00 -- Live, fresh or chilled 1[0308 12 00 -- Frozen 5[0308 19 00 -- Other - Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus): 0308 21 00 -- Live, fresh or chilled 0308 22 00 -- Frozen 0308 29 00 -- Other 0308 30 - Jellyfish (Rhopilema spp.): Kg. Kg. Kg. Kg. Kg. Kg. 30% 30% 30% 30% 30% 30% - -] - -] -] - -] - - -] - 1. Ins. by Act 28 of 2016, s. 141(ii) and The Fourth Schedule (w.e.f. 1-1-2017). 2. Ins. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule (w.e.f. 1-1-2012) 3. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “MOLLUSCS, LIVE, FRESH, CHILLED, DRIED, SALTED OR IN BRINE” (w.e.f. 1-1-2020). 4. Subs. by Act 28 of 2016, s. 141(ii) and The Fourth Schedule, for the entry in column (2) occurring after the against heading 0308 (w.e.f. 1-1-2017). 5. Subs. by s. 141(ii) and The Fourth Schedule, ibid., for tariff items 0308 19 00 to 0308 21 00 and the entries relating thereto (w.e.f. 1-1-2017). 24 0308 30 10 --- Live, fresh or chilled 0308 30 20 --- Dried, salted or frozen 1[0308 90 00 -- Other Kg. Kg. Kg. 30% 30% 30% - - -] 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 0308 90 00 and the entries relating thereto (w.e.f. 1-1-2020). 25 CHAPTER 4 Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included NOTES 1. The expression “milk” means full cream milk or partially or completely skimmed milk. 2. For the purposes of heading 0405: (a) The term “butter” means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milk fat 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 milk fat as the only fat in the product, with a milk fat content of 39% or more but less than 80% by weight. 3. Products obtained by the concentration of whey and with the addition of milk or milk fat are to be classified as cheese in heading 0406 provided that they have the three following characteristics: (a) a milk fat content, by weight of the dry matter, of 5% or more; (b) a dry matter content, by weight, of at least 70% but not exceeding 85% and (c) they are moulded or capable of being moulded. 4. This Chapter does not cover: (a) products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (heading 1702); 1*** 2[(b) products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 1901 or 2106); or] 3[(c)] albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504). SUB-HEADING NOTES 1. For the purposes of sub-heading 0404 10, the expression “modified whey” means products consisting of whey constituents, 4[that is] 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. 2. For the purposes of sub-heading 0405 10, the term “butter” does not include dehydrated butter or ghee (sub-heading 0405 90). 1. The word “or” omitted by Act 28 of 2016, s. 141(ii) and The Fourth Schedule (w.e.f. 1-1-2017). 2. Ins. by s. 141(ii) and The Fourth Schedule, ibid. (w.e.f. 1-1-2017). 3. The Existing clause (b) re-lettered as (c) by s. 141(ii) and The Fourth Schedule, ibid. (w.e.f. 1-1-2017). 4. Subs. by Act 21 of 2006, s. 63(b) and The Fourth Schedule, for the letters “i.e.” (w.e.f. 1-1-2007). 1 In this Chapter, “wild animal” means wild animal as defined in the Wild Life (Protection) Act, 1972 SUPPLEMENTARY NOTE (53 of 1972). Tariff Item (1) 0401 Description of goods Unit Rate of duty Standard Preferential Areas (2) (3) (4) (5) MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER 0401 10 00 - Of a fat content, by weight, not exceeding Kg. 30% 1% 0401 20 00 - Of a fat content, by weight, exceeding 1% Kg. 30% but not exceeding 6% 1[0401 40 00 - Of a fat content, by weight, exceeding 6% Kg. 30% but not exceeding 10% 0401 50 00 - Of a fat content, by weight, exceeding Kg. 30% 10% 0402 MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER 0402 10 - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5% 0402 10 10 --- Skimmed Milk 0402 10 20 --- Milk food for babies 0402 10 90 --- Other Kg. Kg. Kg. 60% 60% 60% - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%: 0402 21 00 -- Not containing added sugar or other Kg. 60% sweetening matter 0402 29 -- Other: 0402 29 10 --- Whole Milk 0402 29 20 --- Milk for babies 0402 29 90 --- Other Kg. Kg. Kg. 30% 30% 30% - - - -] - - - - - - - 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for tariff item 0401 30 00 and the entries relating thereto (w.e.f. 1-1-2012). 2 - Other: 0402 91 -- Not containing added sugar or other sweetening matter: 0402 91 10 --- Condensed Milk 0402 91 90 --- Other 0402 99 -- Other: 0402 99 10 --- Whole milk 0402 99 20 --- Condensed milk 0402 99 90 --- Other 0403 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 00 0403 90 - - Yogurt Other: 0403 90 10 --- Butter milk 0403 90 90 --- Other 0404 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 SWEETENING MATTER, NOT ELSEWHERE SPECIFIED OR INCLUDED 0404 10 - Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter: 1[0404 10 10 --- Whey, concentrated, evaporated or condensed, liquid or semi-solid 0404 10 20 --- Whey, dry, blocks and powdered 0404 10 90 --- Other 0404 90 10 -- Other Kg. Kg. Kg. Kg. Kg. 30% 30% 30% 30% 30% Kg. 30% Kg. Kg. 30% 30% Kg. 40% Kg. Kg. Kg. 40% 40% 40% - - - - - - - - - - - -] 1. Subs. by the Vide Notification No. 43/2018-Customs Dated 10-04-2018 for tariff items 0404 10 10, 0404 10 20, 0404 10 90 and 0404 90 10 3 0405 BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS 0405 10 00 0405 20 00 0405 90 - - - Butter Dairy spreads Other: 0405 90 10 --- Butter oil 0405 90 20 --- Ghee 0405 90 90 --- Other Kg. Kg. Kg. Kg. Kg. 40% 40% 40% 40% 40% 0406 CHEESE AND CURD 0406 10 00 1[- Fresh (unripened or uncured) cheese, Kg. 30% including whey cheese, and curd] 0406 20 00 - Grated or powdered cheese, of all kind 0406 30 00 0406 40 00 not grated cheese, 2[- Processed powdered] 3[Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti] or - Kg. Kg. 30% 30% Kg. 30% 0406 90 00 - Other cheese Kg. 40% 4[0407 BIRDS’ EGGS, IN SHELL, FRESH, PRESERVED OR COOKED - Fertilised eggs for incubation: 0407 11 00 -- Of fowls of the species Gallus domestics 0407 19 -- Other: 0407 19 10 --- Of ducks 0407 19 90 --- Other - Other fresh eggs: 0407 21 00 -- Of fowls of the species Gallus domestics 0407 29 00 -- Other 0407 90 00 - Other u u u u u u 30% 30% 30% 30% 30% 30% - - - - - - - - - - - - - - - -] 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for the entry in column (2) occurring against tariff item 0406 10 00 (w.e.f. 1-1-2020). 2. Subs. by ibid s. 88(b) and the Fifth Schedule, for the entry in column (2) occurring against tariff item 0406 30 00 (w.e.f. 1-1- 2020). 3. Subs. by Act 21 of 2006, s. 63(b) and The Fourth Schedule, for the entry in column (2) (w.e.f. 1-1-2007). 4. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for heading 0407, sub-heading 0407 00, tariff items 0407 00 10 to 0407 00 90 and the entries relating thereto (w.e.f. 1-1-2012). 4 0408 BIRDS’ EGGS, NOT IN SHELL, AND EGG YORKS, 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 - Eggs yolks: 0408 11 00 -- Dried 0408 19 00 -- Other - Other: 0408 91 00 -- Dried 0408 99 00 -- Other 0409 00 00 NATURAL HONEY 0410 0410 00 - - EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED Edible products of animal origin, not elsewhere specified or included: 0410 00 10 --- Of wild animals 0410 00 20 --- Turtle eggs and Salanganes’ nests (“birds’ nests”) 0410 00 90 --- Other Kg. Kg. Kg. Kg. Kg. 30% 30% 30% 30% 1[60%] Kg. Kg. 30% 30% Kg. 30% - - - - - - - - 1. Subs. by Act 21 of 2006, s. 63(a) and The Third Schedule, for the entry in column (4), the entry “30%” (w.e.f. 1-1-2007) 5 CHAPTER 5 Products of animal origin not elsewhere specified or included NOTES 1. This Chapter does not cover: (a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried); (b) Hides or skins (including fur skins) other than goods of heading 0505 and parings and similar waste of raw hides or skins of heading 0511 (Chapter 41 or 43); (c) Animal textile materials, other than horsehair and horsehair waste (Section XI); or (d) Prepared knots or tufts for broom or brush making (heading 9603). 2. For the purposes of heading 0501, 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 this Schedule, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as “ivory”. 1[4. Throughout the Schedule, the expression “horsehair” means hair of the manes or tails of equine or bovine animals. Heading 0511 covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.] SUPPLEMENTARY NOTES In this Chapter, the expressions “wild animal” and “wild life” have the meanings respectively assigned to them in clauses (36) and (37) of section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972); and the expression “wild bird” means any bird specified in Schedules to that Act. Tariff Item Description of goods Unit Rate of duty Standard Preferential Areas (2) (3) (4) (5) (1) 0501 HUMAN HAIR, UNWORKED, WHETHER OR NOT WASHED OR SCOURED; WASTE OF HUMAN HAIR 0501 00 - Human hair, unworked, whether or not washed or scoured; waste of human hair: - - - - 0501 00 10 - Human hair, unworked, whether or not Kg. 30% washed or scoured 0501 00 20 --- Waste of human hair 0502 PIGS’, HOGS’ OR BOARS’ BRISTLES AND HAIR; BADGER HAIR AND OTHER BRUSH MAKING HAIR; WASTE OF SUCH BRISTLES OR HAIR Kg. 30% - - 1. Subs. by Act 28 of 2016, s. 141(ii) and The Fourth Schedule, for Note 4 (w.e.f. 1-1-2017). 1 - - - - - 0502 10 - Pigs’, hogs’ or boars’ bristles and hair and waste thereof: 0502 10 10 --- Pigs’, hogs’ or boars’ bristles and hair 0502 10 20 --- Waste of pigs’, hogs’ or boars’ bristles and hair 0502 90 - Other: 0502 90 10 --- Badger hair and other brush making hair 0502 90 20 --- Yak tail hari - Kg. Kg. - Kg. Kg. - 30% 30% - 30% 30% 0502 90 90 --- Other Kg. 30% 1*** 0504 0504 00 GUTS, BLADDERS AND STOMACHS OF ANIMALS (OTHER THAN FISH), WHOLE AND PIECES THEREOF, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED - Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked: - - - - 0504 00 10 --- Guts of cattle for natural food casings 0504 00 20 --- Guts of sheep and goats for natural food casings Kg. Kg. 30% 30% --- Guts of other animals for natural food - - casings: 0504 00 31 --- Of wild animals 0504 00 39 --- Other Kg. Kg. --- Guts other than for natural food casings: - 0504 00 41 --- Of wild animals 0504 00 49 --- Other --- Bladders and stomachs: 0504 00 51 --- Of wild animals 0504 00 59 --- Other 0505 SKINS AND OTHER PARTS OF BIRDS, WITH THEIR FEATHERS OR DOWN, FEATHERS AND PARTS OF FEATHERS (WHETHER OR NOT WITH TRIMMED Kg. Kg. Kg. Kg. - 30% 30% - 30% 30% 30% 30% - - - - - - - - - - - - - - - - - - - - - 1. Tariff item 0503 00 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and The Fourth Schedule (w.e.f. 1-1-2007). 2 EDGES) AND DOWN, NOT FURTHER WORKED THAN CLEANED, DISINFECTED OR TREATED FOR PRESERVATION; POWDER AND WASTE OF FEATHERS OR PARTS OF FEATHERS 0505 10 - Feathers of a kind used for stuffing; - - down: 0505 10 10 --- Of wild birds 0505 10 90 --- Other 0505 90 --- Other: Kg. Kg. - 30% 30% - 0505 90 10 --- Peacock tail and wing feather (trimmed or Kg. 30% not) --- Other feather (excluding for stuffing - - purpose): 0505 90 21 --- Of wild birds 0505 90 29 --- Other Kg. Kg. --- Powder and waste of feathers or parts of - feathers: 0505 90 31 --- Of wild birds 0505 90 39 --- Other --- Skins and other parts: 0505 90 91 --- Of wild birds 0505 90 99 --- Other 0506 BONES AND HORN-CORES, UNWORKED, DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO SHAPE), TREATED WITH ACID OR 1[DEGELATINISED; POWDER] AND WASTE OF THESE PRODUCTS 0506 10 - Ossein and bones treated with acid: --- Bones, including horn-cores, crushed: Kg. Kg. - Kg. Kg. - - - 30% 30% - 30% 30% - 30% 30% - - - Of wild animals Kg. 30% 0506 10 11 05061019 --- - --- - Other 0506 10 21 --- Bone grist: Of wild animals --- - Kg. 30% - Kg. - 30% - - - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “DEGELATINISED POWDER” (w.e.f 1-1-2020). 3 0506 10 29 ---- Other Kg. 30% --- Ossein: 0506 10 31 ---- Of wild animals 0506 10 39 ---- Other --- Bones, horn-cones and parts thereof, not crushed: 0506 10 41 ---- Of wild animals 0506 10 49 ---- Other 0506 90 - Other: --- Bone meal: 0506 90 11 ---- Of wild animals 0506 90 19 ---- Other --- Other: 0506 90 91 ---- Of wild animals 0506 90 99 ---- Other 0507 IVORY, TORTOISE-SHELL, WHALEBONE AND WHALEBONE HAIR, HORNS, ANTLERS, HOOVES, NAILS, CLAWS AND BEAKS, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE; POWDER AND WASTE OF THESE PRODUCTS 0507 10 - Ivory; ivory powder and waste: 0507 10 10 --- Ivory 0507 10 20 --- Ivory powder and waste 0507 90 --- Other: 0507 90 10 --- Hoof meal 0507 90 20 --- Horn meal 0507 90 30 --- Hooves, claws, nails and beaks - Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. - 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 0507 90 40 --- Antlers Kg. 30% - - - - - - - - - - 20% 20% - - - - 4 0507 90 50 0507 90 60 0507 90 70 --- Buffalo Horns --- Tortoise shell --- Claws and waste of tortoise shell 0507 90 90 --- Other Kg. Kg. Kg. 30% 30% 30% Kg. 30% 0508 0508 00 CORAL AND SIMILAR MATERIALS, UNWORKED OR SIMPLY PREPARED BUT NOT OTHERWISE WORKED; SHELLS OF MOLLUSCS, CRUSTACEANS OR ECHINODERMS AND CATTLE-BONE, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE, POWDER AND WASTE THEREOF - Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof: 0508 00 10 --- Coral 0508 00 20 --- Chunks 0508 00 30 --- Cowries 0508 00 40 --- Chuttlefish bones 0508 00 50 --- Shells 0508 00 90 --- Other 1*** 0510 0510 00 AMBERGRIS, CASTOREUM, CIVET AND MUSK; CANTHARIDES; BILE, WHETHER OR NOT DRIED; GLANDS AND OTHER ANIMAL PRODUCTS USED IN THE PREPARATION OF PHARMACEUTICAL PRODUCTS, FRESH, CHILLED, FROZEN OR OTHERWISE PROVISIONALLY PRESERVED - Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved: Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% - - - - - - - - - - - - - - - - 1. Heading 0509, sub-heading 0509 00, tariff items 0509 00 10 and 0509 00 90 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and The Fourth Schedule (w.e.f. 1-1-2007). 5 0510 00 10 --- Bezoar, cow (goolochan) 0510 00 20 --- Ox Gallstone 0510 00 30 --- Placenta, frozen --- Other: 0510 00 91 ---- Of wild animals 0510 00 99 ---- Other 0511 0511 10 00 0511 91 - - -- ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, UNFIT FOR HUMAN CONSUMPTION Bovine semen Other: Products of fish or crustaceans, molluscs or aquatic invertebrates; dead animals of Chapter 3: 0511 91 10 0511 91 20 --- --- Fish nails Fish tails 0511 91 30 --- Other fish waste 0511 91 09 --- Other 051199 -- Other: --- Silkworm pupae: 0511 99 11 ---- Artemia 0511 99 19 ---- Other --- Sinews and tendons: 0511 99 21 ---- Of wild life 0511 99 29 ---- Other --- Other: Kg. Kg. Kg. Kg. Kg. - 30% 30% 30% 30% 30% - Kg. 30% - - Kg. Kg. Kg. Kg. - - Kg. Kg. Kg. Kg. - - - 30% 30% 30% 30% - - 30% 30% 30% 30% - 0511 99 91 ---- Frozen semen, other than bovine; bovine embryo 0511 99 92 ---- Of wild life 0511 99 99 ---- Other Kg. 30% Kg. Kg. 30% 30% - - - - - - - - - - - - - - - - - - - - - - - 6 SECTION II VEGETABLE PRODUCTS NOTE 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 per cent by weight. CHAPTER 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage NOTES 1. Subject to the second part of heading 0601, 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 and other products of Chapter 7. 2. Any reference in heading 0603 or 0604 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 9701. Tariff Item Description of goods Unit Rate of duty (1) 0601 Standard Preferential Areas (2) (3) (4) (5) BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, DORMANT, IN GROWTH OR IN FLOWER, CHICORY PLANTS AND ROOTS OTHER THAN ROOTS OF HEADING 1212 0601 10 00 - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant Kg. 10% 0601 20 - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots: - - 0601 20 10 --- Bulbs, hotricultural Kg. 10% --- Chicory plants and roots: 0601 20 21 ---- Plants 0601 20 22 ---- Roots 0601 20 90 --- Other Kg. 10% Kg. 10% Kg. 10% - - - - - - 1 0602 OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN 0602 10 00 - Unrooted cuttings and slips Kg. 10% 0602 20 - Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts: 0602 20 10 --- Edible fruit or nut trees, grafted or not Kg. 0602 20 20 --- Cactus 0602 20 90 --- Other Kg. Kg. 0602 30 00 - Rhododendrons and azaleas, grafted or Kg. not 10% 10% 10% 10% 0602 40 00 - Roses, grafted or not Kg. 10% 0602 90 - Other: 0602 90 10 --- Mushroom spawn Kg. 10% 0602 90 20 --- Flowering plants (excluding roses and Kg. 10% rhododendrons) 0602 90 30 --- Tissue culture plant Kg. 10% 0602 90 90 --- Other Kg. 10% 0603 CUT FLOWERS AND FLOWER BUDS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED 1[- Fresh: 0603 11 00 -- Roses 0603 12 00 -- Carnations 0603 13 00 -- Orchids - - - - Kg. 60% Kg. 60% Kg. 60% - - - - - - - - - - - - - - - 1. Subs. by Act 21 of 2006, s. 63(b) and The Fourth Schedule, for tariff item 0603 10 00 and the entries relating thereto (w.e.f. 1-1-2007). 2 0603 14 00 -- Chrysanthemums 2[0603 15 00 -- Lilies (Lilium spp.) 0603 19 00 -- Other 0603 90 00 - Other 0604 - FOLIAGE, BRANCHES AND OTHER PARTS OF PLANTS, WITHOUT FLOWERS OR FLOWER BUDS, AND GRASSES, MOSSES AND LICHENS, BEING GOODS OF A KIND SUITABLE FOR BOUQUETS OR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED Kg. Kg. Kg. Kg. - 60% 60% 60% 60% - 3[0604 20 00 0604 90 00 Fresh - - Other Kg. Kg. 30% 30% - -] -] - - - -] 1. Ins. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule (w.e.f. 1-1-2012). 2. Subs. by s. 60(a)(ii) and The Fifth Schedule, ibid., for tariff items 0604 10 00 to 0604 99 00 and the entries relating thereto (w.e.f. 1-1-2012). 3 CHAPTER 7 Edible Vegetables and Certain Roots and Tubers NOTES 1. This Chapter does not cover forage products of heading 1214. 2. In headings 0709, 0710, 0711 and 0712 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 (1[Majorana hortensis]or Origanum majorana). 3. Heading 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than: (a) dried leguminous vegetables, shelled (heading 0713); (b) sweet corn in the forms specified in headings 1102 to 1104; (c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 1105); (d) flour, meal and powder of the dried leguminous vegetables of heading 0713 (heading 1106). 4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 0904). Tariff Item Description of goods Unit Rate of duty Standard Preferential Areas (2) (3) (4) (5) POTATOES, FRESH OR CHILLED (1) 0701 0701 10 00 - Seed 0701 90 00 - Other Kg. 30% Kg. 30% 0702 00 00 - TOMATOES, FRESH OR CHILLED Kg. 30% 20% 20% 20% 0703 ONIONS, SHALLOTS, GARLIC, LEEKS AND OTHER ALLIACEOUS VEGETABLES, FRESH OR CHILLED 0703 10 - Onions and shallots: 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “Majorana hartensis” (w.e.f. 1-1-2020). 1 0703 10 10 --- Onions 0703 10 20 --- Shallots 0703 20 00 - Garlic Kg. 30% Kg. 30% Kg. 100% 0703 90 00 - Leeks and other alliaceous Vegetables Kg. 30% 0704 CABBAGES, CAULIFLOWERS, KOHLRABI, KALE AND SIMILAR EDIBLE BRASSICAS, FRESH OR CHILLED 0704 10 00 - Cauliflowers and headed broccoli Kg. 30% 0704 20 00 - Brussels sprouts 0704 90 00 - Other Kg. 30% Kg. 30% 0705 LETTUCE (1[LACTUCA SATIVA]) AND CHICORY (CICHORIUM SPP.), FRESH OR CHILLED - Lettuce: 0705 11 00 -- Cabbage lettuce (head lettuce) Kg. 30% 0705 19 00 -- Other Kg. 30% - Chicory: 20% 20% 90% 20% 20% 20% 20% 20% 20% 0705 21 00 -- Witloof chicory (Cichorium intybus var. Kg. 30% 20% Foliosum) 0705 29 00 -- Other Kg. 30% 20% 0706 CARROTS, TURNIPS, SALAD BEETROOT, SALSIFY, CELERIAC, RADISHES AND SIMILAR EDIBLE ROOTS, FRESH OR CHILLED 0706 10 00 0706 90 - - Carrots and turnips Kg. 30% 20% Other: 0706 90 10 --- Horse radish 0706 90 20 --- Other Radish 0706 90 30 --- Salad Beetroot 0706 90 90 --- Other Kg. 30% Kg. 30% Kg. 30% Kg. 30% 20% 20% 20% 20% 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “LACTUCASATIVA” (w.e.f. 1-1-2020). 2 Kg. 30% 20% 0707 00 00 0708 0708 10 00 0708 20 00 0708 90 00 0709 1* 0709 20 00 0709 30 00 0709 40 00 CUCUMBERS OR GHERKINS, FRESH OR CHILLED LEGUMINOUS VEGETABLES, SHELLED OR UNSHELLED, FRESH OR CHILLED - - - Peas (Pisum sativum) Beans (Vigna spp., Phaseolus spp.) Other leguminous vegetables OTHER VEGETABLES, FRESH OR CHILLED * * - - - - Asparagus Aubergines (egg-plants) Celery other than celaraic Mushrooms and truffles: Kg. Kg. Kg. * Kg. Kg. Kg. 30% 30% 30% * 30% 30% 30% 0709 51 00 -- Mushrooms of the genus agaricus Kg. 30% 1* 0709 59 00 0709 60 * -- - * Others Fruits of the genus Capsicum or of the genus Pimenta: 0709 60 10 --- Green chilly 0709 60 90 --- Other 0709 70 00 - Spinach, New Zealand spinach and or ache spinach (garden spinach) 2[- Other: 0709 91 00 0709 92 00 -- -- Globe artichokes Olives * * Kg. 30% Kg. Kg. Kg. 30% 30% 30% Kg. Kg. 30% 30% 20% 20% 20% * 20% 20% 20% 20% * 20% 20% 20% 20% 20% 20% 1. In heading 0709, tariff items 0709 10 00 and 0709 52 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and The Fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for sub-heading 0709 90, tariff items 0709 90 10 to 0709 90 90 and the entries relating thereto (w.e.f. 1-1-2012). 3 1[0709 93 - Pumpkins, squash and gourds (Cucurbita spp.): Kg. 30% 0709 93 10 --- Pumpkins 0709 93 20 --- Squash 0709 93 30 --- Bitter gourd 0709 93 40 --- Bottle gourd 0709 93 50 --- Snake gourd Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% 0709 93 60 --- Coccinia (Kundru) Kg. 30% 20% 20% 20% 20% 20% 20% 20% 0709 93 90 --- Other Kg. 30% 20%] 0709 99 - Other: 0709 99 10 --- Green Pepper Kg. 30% 20% 2[0709 99 30 --- Okra/lady finger (Bhindi) Kg. 30% 0709 99 90 --- Other Kg. 30% 20%] 20%] 0710 0710 10 00 0710 21 00 0710 22 00 0710 29 00 0710 30 00 - - -- -- -- - VEGETABLES (UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER), FROZEN Potatoes Kg. 30% 20% Leguminous vegetables, shelled or unshelled: Peas (Pisum sativum) Kg. 30% Beans (Vigna spp., Phaseolus spp.) Kg. 30% Other Spinach, New Zealand spinach and or ache spinach (garden spinach) Kg. 30% Kg. 30% 20% 20% 20% 20% 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 0709 93 00 and the entries relating thereto (w.e.f. 1-1-2020). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 0709 99 20 and the entries relating thereto (w.e.f. 1-1-2020). 4 0710 40 00 0710 80 - - Sweet corn Other vegetables: 0710 80 10 --- Terragon 0710 80 90 --- Other 0710 90 00 - Mixture of vegetables Kg. 30% 20% Kg. Kg. Kg. 30% 30% 30% 20% 20% 20% 0711 0711 20 00 1* 0711 40 00 - * - - VEGETABLES 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 Olives * Kg. 30% 20% * * * Cucumbers and gherkins Kg. 30% 20% Mushrooms and truffles: 0711 51 00 -- Mushrooms of the gensus agaricus Kg. 30% 0711 59 00 -- Other Kg. 30% 0711 90 - Other vegetables; mixtures of vegetables: 0711 90 10 --- Green pepper in brine Kg. 30% 0711 90 20 --- Assorted canned vegetables Kg. 30% 0711 90 90 --- Other Kg. 30% 20% 20% 20% 20% 20% 0712 0712 20 00 - - DRIED VEGETABLES, WHOLE, CUT, SLICED, BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED Onions Kg. 30% 20% Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles: 0712 31 00 -- Mushrooms of the genus lgaricus Kg. 30% 20% 1. Tariff item 0711 30 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and The Fourth Schedule (w.e.f. 1-1-2007). 5 0712 32 00 -- Wood ears (Auricularia spp.) 0712 33 00 0712 39 00 0712 90 0712 90 10 -- -- - - Jelly fungi (Tremella spp.) Other Other vegetables; mixtures of vegetables: Kg. Asparagus 0712 90 20 --- Dehydrated garlic powder 0712 90 30 --- Dehydrated garlic flakes 0712 90 40 --- Dried garlic 0712 90 50 --- Marjoram, Oregano 0712 90 60 --- Potatoes 0712 90 90 --- Other 0713 DRIED LEGUMINOUS VEGETABLES, SHELLED, WHETHER OR NOT SKINNED OR SPLIT 1[0713 10 - Peas (Pisum sativum): 0713 10 10 --- Yellow peas 0713 10 20 --- Green peas 0713 10 90 2[0713 20 0713 20 10 0713 20 20 0713 20 90 4[0713 31 --- Other - - - - -- Chickpeas (garbanzos): Kabuli chana Bengal gram (desi chana) Other Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% Kg. 50% Kg. 50% Kg. 50% Kg. 3[70%] Kg. 3[70%] Kg. 3[70%] 40% 40% 40%] 20% 20% 20%] 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 0713 10 00 and the entries relating thereto (w.e.f. 1-1-2020). 2. Subs. by the vide Notification No. 22/2018-Customs (N.T.), for tariff item 0713 20 00 (dated 20-3-2018). 3. Subs. by the vide Notification No. 48/2018-Customs, for tariff items 0713 20 10, 0713 20 20 and 0713 20 90 (Dated 20-06- 2018). 4. Subs. by Act 13 of 2018, s. 103 (b) and The Third Schedule, for tariff item 0713 31 00 and the entries relating thereto (w.e.f. 28-3-2018). 6 0713 31 10 0713 31 90 0713 32 00 0713 33 00 1[0713 34 00 0713 35 00 0713 39 - - -- -- -- -- -- Beans of the species Vigna mungo (L.) Hepper Kg. 30% 20% Beans of the species Vigna radiata (L.) Wilczek Kg. 30% 20%] Small red (Adzuki) beans (Phaseolus or Vigna angularis) Kg. 30% 20% Kidney beans, including white pea beans (Phaseolus vulgaris) Kg. 30% 20% Bambara beans (Vigna subterranea or Voandzeia subterranea) Kg. 30% 20% Cow peas (Vigna unguiculata) Kg. 30% 20%] Other: Kg. Kg. Kg. 30% 30% 2[50%] Kg. 30% 20% 20% 20% 20% 0713 39 10 --- Guar seeds 0713 39 90 --- Other 0713 40 00 0713 50 00 1[0713 60 00 0713 90 - - - - Lentils Broad beans (Vicia faba var major) and horse beans (Vicia faba var equina, Vicia faba var minor) Pigeon peas (Cajanus cajan) Kg. 30% 20%] Other: 3[0713 90 10 --- Split 0713 90 90 --- Other Kg. Kg. 30% 30% 20% 20%] 0714 MANIOC, ARROWROOT, SALEP, JERUSALEM ARTICHOKES, SWEET POTATOES AND SIMILAR ROOTS AND TUBERS WITH HIGH STARCH OR INULIN CONTENT, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT SLICED OR IN THE FORM OF PELLETS; SAGO PITH 0714 10 00 - Manioc (cassava) Kg. 30% 20% 1. Ins. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule (w.e.f. 1-1-2012). 2. Subs. by vide Notification No. 16/2019-Customs for the “40% (dated 15-06-2019). 3. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for tariff items 0713 90 10 to 0713 90 99 and the entries relating thereto (w.e.f. 1-1-2012). 7 0714 20 00 1[0714 30 00 0714 40 00 0714 50 00 0714 90 0714 90 10 - - - - - Sweet potatoes Yams (Dioscorea spp.) Taro (Colocasia spp.) Yautia (Xanthosoma spp.) Other: --- Sago pith 0714 90 90 --- Other Kg. Kg. Kg. Kg. 30% 30% 30% 30% Kg. 30% Kg. 30% 20% 20% 20% 20%] 20% 20% 1. Ins. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule (w.e.f. 1-1-2012). 8 CHAPTER 8 Edible fruit and nuts; peel of citrus fruit or melons 1. This Chapter does not cover inedible nuts or fruits. NOTES 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) for additional preservation or stabilization 1[for example], by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate); (b) to improve or maintain their appearance 1[for example], by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts. Tariff Item Description of goods Unit Rate of duty Standard Preferential Areas (1) 0801 (2) (3) (4) (5) COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED 0801 11 00 2[0801 12 - -- -- Coconuts: Desiccated In the inner shell (endocarp): 0801 12 10 --- Fresh 0801 12 20 --- Dried 0801 12 90 --- Other 0801 19 -- Other: 0801 19 10 --- Fresh 0801 19 20 --- Dried kg. 70% 60% kg. kg. kg. kg. kg. 70% 70% 70% 70% 70% 60% 60% 60%] 60% 60% 1. Subs. by Act 21 of 2006, s. 63(b) and The Fourth Schedule, for “e.g.” (w.e.f. 1-1-2007). 2. Ins. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule (w.e.f. 1-1-2012). 1 0801 19 90 --- Other kg. 70% 60% 0801 21 00 0801 22 00 0801 31 00 0801 32 - -- -- - -- -- Brazil nuts: In shell Shelled Cashew nuts: In shell shelled: 0801 32 10 --- Cashew kernel, broken 0801 32 20 --- Cashew kernel, whole 0801 32 90 --- Other 0802 0802 11 00 0802 12 00 0802 21 00 0802 22 00 0802 31 00 0802 32 00 - -- -- - -- -- - -- -- OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED Almonds: In shell Shelled Hazelnuts or filberts (Corylus spp.): In shell Shelled Walnuts: In shell Shelled 6[- Chestnuts (Castanea spp.): kg. kg. 30% 30% 20% 20% kg. 30% Free kg. kg. kg. 1[70%] 1[70%] 1[70%] 20% 20% 20% kg. kg. kg. kg. kg. kg. 2[Rs.42/kg] Rs. 30 per 3[Rs. 120/kg] 30% 30% 4[120%] 5[100%] kg. Rs. 95 per kg. 20% 20% 20% 20% 1. Subs. by Act 17 of 2013, s. 86 and The Third Schedule, for the entry in column (4), the entry “30%” (w.e.f. 10-5-2013). 2. Subs. by vide Notification No. 48/2018-Customs, for “Rs. 35per kg.” (w.e.f. 20-6-2018). 3. Subs. by vide Notification No. 48/2018-Customs, for “Rs. 100per kg.” (w.e.f. 20-6-2018). 4. Subs. by vide Notification No. 48/2018-Customs, for “100%” (w.e.f. 20-6-2018). 5. Subs. by Act 12 of 2020, s. 117(a) and The Second Schedule, for “30%” (w.e.f. 27-3-2020). 6. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for tariff items 0802 40 00 to 0802 60 00, sub-heading 0802 90, tariff items 0802 90 11 to 0802 90 90 and the entries relating thereto (w.e.f. 1-1-2012). 2 0802 41 00 0802 42 00 0802 51 00 0802 52 00 0802 61 00 0802 62 00 0802 70 00 0802 80 -- -- - -- -- - -- -- - - In shell Shelled Pistachios: In shell Shelled Macadamia nuts: In shell Shelled Kola nuts (Cola spp.) Areca nuts: 0802 80 10 --- Whole 0802 80 20 --- Split 0802 80 30 --- Ground 0802 80 90 --- 0802 90 00 - Other Other 1[0803 BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED 0803 10 - Plantains: 0803 10 10 --- Curry plantain 0803 10 90 --- Other 0803 90 - Other: kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 30% 30% 30% 30% 30% 30% 30% 100% 100% 100% 20% 20% 20% 20% 20% 20% 20% 90% 90% 90% kg. 100% 90% kg. 100% 90%] kg. kg. 30% 30% 20% 20% 0803 90 10 --- Bananas, fresh kg. 30% 20% 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for tariff item 0803 00 00 and the entries relating thereto (w.e.f. 1-1-2012). 3 0803 90 90 --- Other kg. 30% 20%] 0804 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES AND MANGOSTEENS, FRESH OR DRIED 0804 10 - Dates: 0804 10 10 --- Fresh (excluding wet dates) 0804 10 20 --- Soft (khayzur or wet dates) 0804 10 30 --- Hard (chhohara or kharek) 0804 10 90 --- Other 0804 20 - Figs: 0804 20 10 --- Fresh 0804 20 90 --- Other 0804 30 00 0804 40 00 0804 50 - - - Pineapples Avocados Guavas, mangoes and mangosteens: kg. kg. kg. kg. kg. kg. kg. kg. 30% 30% 30% 30% 30% 30% 30% 30% 20% 20% 20% 20% 20% 20% 20% 20% 0804 50 10 --- Guavas, fresh or dried kg. 30% 20% 1[- Mangoes, fresh: 0804 50 21 ---- Alphonso (Hapus) 0804 50 22 ---- Banganapalli 0804 50 23 ---- Chausa 0804 50 24 ---- Dasheri 0804 50 25 ---- Langda 0804 50 26 ---- Kesar 0804 50 27 ---- Totapuri kg. kg. kg. kg. kg. kg. kg. 30% 30% 30% 30% 30% 30% 30% 20% 20% 20% 20% 20% 20% 20% 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 0804 50 20 and the entries relating thereto (w.e.f. 1-1- 2020). 4 0804 50 28 ---- Mallika 0804 50 29 ---- Other 0804 50 30 --- Mangoes, sliced dried 0804 50 40 --- Mango pulp 0804 50 90 --- Other kg. kg. kg. kg. kg. 30% 30% 30% 30% 30% 20% 20%] 20% 20% 20% 0805 CITRUS FRUIT, FRESH OR DRIED 0805 10 00 -- Oranges kg. 40% 30% 0805 20 00 0805 21 00 0805 22 00 0805 29 00 0805 40 00 0805 50 00 1[- Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: -- Mandarins (including tangerines and kg. 30% -- -- - - satsumas) Clementines Other 2[Grapefruit, including pomelos] Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) - - -] 15% kg. kg. kg. 30% 30% 25% kg. 40% 30% 0805 90 00 - Other kg. 30% 20% 0806 0806 10 00 0806 20 GRAPES, FRESH OR DRIED - - Fresh Dried: 0806 20 10 --- Raisins 0806 20 90 --- Other kg. 40% 30% kg. kg. 3[105%] 3[95%] 3[105%] 3[95% ] 1. Subs. by Act 28 of 2016, s. 141(ii) and The Fourth Schedule, for tariff item 0805 20 00 to 0805 29 00 and the entries relating thereto (w.e.f. 1-1-2017). 2. Subs. by Act 21 of 2006, s. 63(b) and The Fourth Schedule, for the entry in column (2) (w.e.f. 1-1-2007). 3. Vide Notification No. 22/2007-Cus., dated 1-3-2007 basic duty rates reduced to 100% and preferential rate to 90%. 5 0807 0807 11 00 1[0807 19 0807 19 10 0807 19 90 0807 20 00 0808 0808 10 00 3[0808 30 00 0808 40 00 0809 0809 10 00 0809 21 00 0809 29 00 0809 30 00 0809 40 00 0810 0810 10 00 0810 20 00 6[0810 30 00 MELONS (INCLUDING WATERMELONS) AND PAPAWS (PAPAYAS), FRESH Melons (including watermelons): - -- Water melons -- Other --- Musk melons --- Other - Papaws (papayas) APPLES, PEARS AND QUINCES, FRESH - - - Apples Pears Quinces APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), 4[PLUMS AND SLOES], FRESH - Apricots 5[- Cherries: -- Sour cherries (Prunus cerasus) -- Other - - - - - Peaches, including nectarine Plums and sloes OTHER FRUIT, FRESH Strawberries Raspberries, balckberries, mulberries and loganberries Black, white or red currants and gooseberries kg. 30% 20% kg. kg. kg. kg. kg. kg. 30% 30% 30% 2[75%] 35% 35% 20% 20%] 20% 40% 25% 25%] kg. 30% 20% kg. kg. kg. kg. kg. kg. 30% 30% 30% 25% 30% 30% 20% 20%] 20% 15% 20% 20% kg. 30% 20%] 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 0807 19 00 and the entries relating thereto (w.e.f. 1-1- 2020). 2. Subs. by the vide Notification No. 48/2018-Customs, for “50%” (w.e.f. 20-6-2018). 3. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for tariff item 0808 20 00 and the entries relating thereto (w.e.f. 1-1-2012). 4. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “PLUMS AND SOLES” (w.e.f. 1-1-2020). 5. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for tariff item 0809 20 00 and the entries relating thereto (w.e.f. 1-1-2012). 6. Ins. by s. 60(a)(ii) and The Fifth Schedule, ibid. (w.e.f. 1-1-2012). 6 * 20% 20% 20% 20%] 20% 20% 20% 20% 20% 20% 20% 1* 0810 40 00 0810 50 00 0810 60 00 2[0810 70 00 0810 90 0810 90 10 0810 90 20 0810 90 30 0810 90 40 0810 90 50 0810 90 60 0810 90 90 0811 0811 10 0811 10 10 0811 10 20 * - - - - - --- --- --- --- --- --- --- - --- --- * Cranberries, bilberries and other fruits of the genus Vaccinium * * kg. 30% kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% Kiwi fruit Durians Persimmons Other: Pomegranates Tamarind, fresh Sapota (chico) Custard-apple (Ata) Bore Lichi Other FRUIT AND NUTS, UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER, FROZEN, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER Strawberries: Containing added sugar Not containing added sugar 0811 10 90 --- Other 0811 20 - Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries kg. kg. kg. 30% 30% 30% 20% 20% 20% 0811 20 10 --- Containing added sugar kg. 30% 20% 1. In heading 0810, tariff item 0810 30 00 and the entries relating thereto omitted by Act 21 of 2006, 63(b) and The Fourth Schedule (w.e.f. 1-1-2007). 2. Ins. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule (w.e.f. 1-1-2012). 7 0811 20 20 --- Not containing added sugar 0811 20 90 --- Other 0811 90 - Other: 0811 90 10 --- Containing added sugar 0811 90 90 --- Other 0812 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 00 0812 90 - - Cherries Other: 0812 90 10 --- Mango slices in brine 0812 90 90 --- Other 0813 0813 10 00 0813 20 00 0813 30 00 0813 40 FRUITS, DRIED, OTHER THAN THAT OF HEADINGS MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER - - - - Apricots Prunes Apples Other fruit: 0813 40 10 --- Tamarind, dried 0813 40 20 --- Singoda whole (water nut) 0813 40 90 --- Other 0813 50 - Mixtures of nuts or dried fruits of this Chapter: 0813 50 10 --- Mixtures of nuts 0813 50 20 --- Mixtures of dried fruits 0814 PEEL OF CITRUS FRUIT OR MELONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 30% 30% 30% 30% 30% 30% 30% 30% 30% 25 % 30% 30% 30% 30% 30% 30% 30% 20% 20% 20% 20% 20% 20% 20% 20% 20% 15% 20% 20% 20% 20% 20% 20% 20% 8 CHAPTER 9 Coffee, tea, mate and spices NOTES 1. Mixtures of the products of headings 0904 to 0910 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) Mixtures of two or more of the products of different headings are to be classified in heading 0910. The addition of other substances to the products of headings 0904 to 0910 [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 heading. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 2103. 2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 1211. (1) Heading 0901 includes coffee in powder form. SUPPLEMENTARY NOTES (2) “Spice” means a group of vegetable products (including seeds, etc.), rich in essential oils and aromatic principles, and which, because of their characteristic taste, are mainly used as condiments. These products may be whole or in crushed or powdered form. (3) The addition of other substances to spices shall not affect their inclusion in spices provided the resulting mixtures retain the essential character of spices and spices also include products commonly known as “masalas”. Tariff Item Description of goods Unit Rate of duty (1) 0901 0901 11 - -- (2) (3) (4) (5) Standard Preferential Areas COFFEE, WHETHER OR NOT ROASTED OR DECAFFEINATED; COFFEE HUSKS AND SKINS; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION Coffee, not roasted: Not decaffeinated: --- Arabica plantation: 0901 11 11 ---- A Grade 0901 11 12 ---- B Grade Kg. Kg. 100% 100% 100% less 13 paise per kg. 100% less 13 paise per kg. 1 0901 11 13 ---- C Grade Kg. 100% 0901 11 19 ---- Other Kg. 100% --- Arabica cherry: 0901 11 21 ---- AB Grade Kg. 100% 0901 11 22 ---- PB Grade Kg. 100% 0901 11 23 ---- C Grade Kg. 100% 0901 11 24 ---- B/B/B Grade Kg. 100% 0901 11 29 ---- Other Kg. 100% --- Rob Parchment: 0901 11 31 ---- AB Grade Kg. 100% 0901 11 32 ---- PB Grade Kg. 100% 0901 11 33 ---- C Grade Kg. 100% 0901 11 39 ---- Other Kg. 100% --- Rob cherry: 0901 11 41 ---- AB Grade Kg. 100% 0901 11 42 ---- PB Grade Kg. 100% 0901 11 43 ---- C Grade Kg. 100% 0901 11 44 ---- B/B/B Grade Kg. 100% 100% less 13 paise per kg. 100% less 13 paise per kg. 100% less 13 paise per kg. 100% less 13 paise per kg. 100% less 13 paise per kg. 100% less 13 paise per kg. 100% less 13 paise per kg. 100% less 13 paise per kg. 100% less 13 paise per kg. 100% less 13 paise per kg. 100% less 13 paise per kg. 100% less 13 paise per kg. 100% less 13 paise per kg. 100% less 13 paise per kg. 100% less 13 paise per kg. 2 Kg. Kg. Kg. Kg. 100% 100% 100% 100% 100% less 13 paise per kg. 100% less 13 paise per kg. 100% less 13 paise per kg. 100% less 13 paise per kg. Kg. 100% 100% less 13 paise per kg. Kg. Kg. 100% 100% Kg. 100% 100% less 13 paise per kg. 100% less 13 paise per kg. 100% less 13 paise per kg. 100% less 13 paise per kg. 100% less 13 paise per kg. 100% less 26 paise per kg. 100% less 26 paise per kg. 100% less 26 paise per kg. 100% less 26 paise per kg. 0901 11 45 ---- Bulk 0901 11 49 ---- Other 0901 11 90 --- Other 0901 12 00 -- Decaffeinated 0901 21 0901 21 10 - -- --- Coffee, roasted: Not decaffeinated: In bulk packing 0901 21 90 0901 22 0901 22 10 --- Other -- --- Decaffeinated: In bulk packing 0901 22 90 --- Other 0901 90 0901 90 10 Other: - --- Coffee husks and skins 0901 90 20 --- Coffee substitutes containing coffee Kg. 100% 0901 90 90 --- Other Kg. 100% 0902 0902 10 - TEA, WHETHER OR NOT FLAVOURED Green tea (not fermented) in immediate packings of a content not exceeding 3 kg: 0902 10 10 0902 10 20 0902 10 30 --- Content not exceeding 25 g. --- Content exceeding 25 g. but not exceeding 1 kg. Kg. Kg. 100% 100% --- Content exceeding 1 kg. but not Kg. 100% exceeding 3 kg. 0902 10 90 --- Other Kg. 100% 0902 20 - Other green tea (not femented): 3 0902 20 10 0902 20 20 0902 20 30 0902 20 40 --- Green tea in packets with contents exceeding 3 kg. but not exceeding 20 kg. Kg. 100% --- Green tea in bulk Kg. 100% --- Green tea agglomerated in forms such Kg. 100% as ball, brick and tablets --- Green tea waste Kg. 100% 0902 20 90 --- Other Kg. 100% 0902 30 0902 30 10 0902 30 20 0902 30 30 - Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg.: --- Content not exceeding 25 g. Kg. 100% --- Content exceeding 25 g. but not Kg. 100% exceeding 1 kg. --- Content exceeding 1 kg. but not Kg. 100% exceeding 3 kg. 0902 30 90 --- Other Kg. 100% 0902 40 - Other black tea (fermented) and other partly fermented tea: 0902 40 10 0902 40 20 0902 40 30 --- Content exceeding 3 kg. but not Kg. 100% exceeding 20 kg. --- Black tea, leaf in bulk Kg. 100% --- Black tea, dust in bulk Kg. 100% 0902 40 40 --- Tea bags Kg. 100% 100% less 26 paise per kg. 100% less 26 paise per kg. 100% less 26 paise per kg. 100% less 26 paise per kg. 100% less 26 paise per kg. 100% less 26 paise per kg. 100% less 26 paise per kg. 100% less 26 paise per kg. 100% less 26 paise per kg. 100% less 26 paise per kg. 100% less 26 paise per kg. 100% less 26 paise per kg. 100% less 26 paise per kg. 4 0902 40 50 0902 40 60 --- Black tea, agglomerated in forms such Kg. 100% as ball, brick and tablets --- Black tea, waste Kg. 100% 0902 40 90 --- Other 0903 00 00 --- MATE Kg. 100% Kg. 30% 100% less 26 paise per kg. 100% less 26 paise per kg. 100% less 26 paise per kg. 100% less 26 paise per kg. 0904 PEPPER OF THE GENUS PIPER; DRIED OR CRUSHED OR GROUND FRUITS OF THE GENUS CAPSICUM OR OF THE GENUS PIMENTA Pepper: 0904 11 -- Neither crushed nor ground: 0904 11 10 --- Pepper, long 0904 11 20 --- Light black pepper 0904 11 30 --- Black pepper, garbled Kg. 70% Kg. 70% Kg. 70% 0904 11 40 --- Black pepper, ungarbled Kg. 70% 0904 11 50 --- Green pepper, dehydrated Kg. 70% 0904 11 60 --- Pepper pinheads Kg. 70% 0904 11 70 --- Green pepper, frozen or dried Kg. 70% 0904 11 80 --- Pepper other than green, frozen Kg. 70% 0904 11 90 --- Other 0904 12 00 --- Crushed or ground Kg. 70% Kg. 70% 090420 1[- Fruits of the genus Capsicum or of the genus Pimenta: 0904 21 -- Dried, neither crushed nor ground: 62.5% 62.5% 62.5% 62.5% 62.5% 62.5% 62.5% 62.5% 62.5% 62.5% 0904 21 10 --- Of genus Capsicum Kg. 70% - 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for sub-heading 0904 20, tariff items 0904 20 10 to 0904 20 90 and the entries relating thereto (w.e.f. 1-1-2012). 5 0904 21 20 --- Of genus Pimenta 0904 22 -- Crushed or ground: --- Of genus Capsicum: 0904 22 11 ---- Chilly Powder 1* * * 0904 22 19 ---- Other --- Of genus Pimenta: 0904 22 21 ---- Powder 0904 22 29 ---- Other 2[0905 VANILLA 0905 10 00 0905 20 00 0906 0906 11 0906 11 10 0906 11 20 - - -- 3[- -- -- --- Neither crushed nor ground Crushed or ground CINNAMON AND CINNAMON-TREE FLOWERS Neither crushed nor ground: Cinnamon (Cinnamomum zeylanicum Blume) Cinnamon bark Cinnamon tree flowers 0906 11 90 -- Other 090619 4[-- Other:] Kg. Kg. 70% 70% Kg. 70% * * Kg. 70% Kg. Kg. Kg. Kg. 70% 70% 30% 30% - - - * - - -] - -] Kg. Kg. Kg. 30% 30% 30% 22.5% 22.5% 22.5% 0906 19 10 -- cassia Kg. 30% 22.5% 1. Tariff item 0904 22 12 and the entries relating thereto omitted by Act 13 of 2018, s. 103(b) and The Third Schedule (w.e.f. 28-3-2018). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for heading 0905, sub-heading 0905 00, tariff items 0905 00 10 to 0905 00 90 and the entries relating thereto (w.e.f. 1-1-2012). 3. Subs. by Act 21 of 2006, s. 63(b) and The Fourth Schedule, for sub-heading 0906 10, tariff items 0906 10 10 to 0906 10 90 and the entries relating thereto (w.e.f. 1-1-2007). 4. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for the entry in column (2) occurring against sub-heading 0906 19 (w.e.f. 1-1-2020). 6 0906 19 90 0906 20 00 -- - other Crushed or ground Kg. Kg. 30% 30% 22.5%] 22.5% 1[0907 CLOVES (WHOLE FRUIT, CLOVES AND STEMS) 0907 10 - Neither crushed nor ground: 0907 10 10 --- Extracted 0907 10 20 --- Not Extracted (other than stem) 0907 10 30 --- Stem 0907 10 90 --- Other 0907 20 00 - Crushed or ground 0908 NUTMEG, MACE AND CARDAMOMS 0908 10 2[- Nutmeg: 0908 11 -- Neither crushed nor ground: 0908 11 10 --- In shell 0908 11 20 --- Shelled 0908 12 00 0908 21 00 0908 22 00 0908 31 -- - -- -- - -- Crushed or ground Mace: Neither crushed nor ground Crushed or ground Cardamoms: Neither crushed nor ground: Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. 70% 70% 70% 70% 70% 30% 30% 30% 30% 30% 62.5% 62.5% 62.5% 62.5% 62.5%] 22.5% 22.5% 22.5% - - 0908 31 10 --- Large (amomum) Kg. 70% 62.5% 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for heading 0907, tariff items 0907 00 10 to 0907 00 90 and the entries relating thereto (w.e.f. 1-1-2012). 2. Subs. by s. 60(a)(ii) and The Fifth Schedule, ibid., for sub-heading 0908 10, tariff items 0908 10 10 to 0908 20 00, sub-heading 0908 30, tariff items 0908 30 10 to 0908 30 90 and the entries relating thereto (w.e.f. 1-1-2012). 7 0908 31 20 --- Small (ellettaria), alleppey green 0908 31 30 --- Small, coorg green 0908 31 40 --- Small, bleached, half bleached or bleachable 0908 31 50 --- Small, mixed 0908 31 90 --- Other 0908 32 -- Crushed or ground: 0908 32 10 --- Powder 0908 32 20 --- Small cardamom seeds 0908 32 30 --- Cardamom husk 0908 32 90 --- Other 0909 SEEDS OF ANISE, BADIAN, FENNEL, CORIANDER, CUMIN, OR CARAWAY; JUNIPER BERRIES 1[- Seeds of coriander: 0909 21 -- Neither crushed nor ground: 0909 21 10 --- Of seed quality 0909 21 90 --- Other 0909 22 00 0909 31 -- - -- Crushed or ground Seeds of cumin: Neither crushed nor ground: --- Cumin, black: 0909 31 11 ---- Of seed quality 0909 31 19 ---- Other Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. 70% 70% 70% 70% 70% 70% 70% 70% 70% Kg. Kg. Kg. 30% 30% 30% Kg. 30% Kg. 30% 62.5% 62.5% 62.5% 62.5% 62.5% 62.5% 62.5% 62.5% 62.5%] - - - - - 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for sub-heading 0909 10, tariff items 0909 10 11 to 0909 10 29, sub-heading 0909 20, tariff items 0909 20 10 and 0909 20 90, sub-heading 0909 30, tariff items 0909 30 11 to 0909 30 29, sub-heading 0909 40, tariff items 0909 40 10 and 0909 40 90, sub-heading 0909 50, tariff items 0909 50 11 to 0909 50 29 and the entries relating thereto (w.e.f. 1-1-2012). 8 --- Cumin, other than black: 0909 31 21 --- Of seed quality 0909 31 29 ---- Other 0909 32 00 -- - Crushed or ground Seeds of anise, badian, caraway or fennel; juniper berries: 0909 61 -- Neither crushed nor ground: --- Seeds of anise: 0909 61 11 ---- Of seed quality 0909 61 19 ---- Other --- Seeds of badian: 0909 61 21 ---- Of seed quality 0909 61 29 ---- Other --- Seeds of caraway or fennel: 0909 61 31 ---- Of seed quality 0909 61 39 ---- Other --- Juniper berries: 0909 61 41 ---- Of seed quality 0909 61 49 ---- Other 0909 62 -- Crushed or ground: 0909 62 10 --- Anise 0909 62 20 --- Badian 0909 62 30 --- Caraway or fennel 0909 62 40 --- Juniper berries 0910 GINGER, SAFFRON, TURMERIC (CURCUMA), THYME, BAY LEAVES, CURRY AND OTHER SPICES 1[- Ginger: 0910 11 -- Neither crushed nor ground: Kg. Kg. Kg. 30% 30% 30% Kg. Kg. 30% 30% Kg. Kg. 30% 30% Kg. Kg. 30% 30% Kg. Kg. 30% 30% Kg. Kg. Kg. Kg. 30% 30% 30% 30% - - - - - - - - - - - - - - -] 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for sub-heading 0910 10, tariff items 0910 10 10 to 0910 10 90 and the entries relating thereto (w.e.f. 1-1-2012). 9 0910 11 10 --- Fresh 0910 11 20 --- Dried, unbleached 0910 11 30 --- Dried, bleached 0910 11 90 --- Other 0910 12 -- Crushed or ground: 0910 12 10 --- Powder 0910 12 90 --- Other 0910 20 - Saffron: 0910 20 10 --- Saffron stigma 0910 20 20 --- Saffron stamen 0910 20 90 --- Other 0910 30 - Turmeric (Curcuma): 0910 30 10 --- Fresh 0910 30 20 - Dried 0910 30 30 --- Powder 0910 30 90 --- Other 1* * * Other spices: Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% * * 0910 91 00 - Mixtures referred to in Note 1(b) to this Chapter Kg. 30% 0910 99 -- Other: --- Seed: - - - - - -] - - - - - - - * - 0910 99 11 ---- Celery Kg. 30% - 1. In heading 0910, sub-heading 0910 40, tariff items 0910 40 10 to 0910 50 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and The Fourth Schedule (w.e.f. 1-1-2007). 10 0910 99 12 0910 99 13 0910 99 14 0910 99 15 0910 99 19 ---- ---- ---- ---- ---- --- Fenugreek Dill Ajwain Cassia torea Other Powder: 0910 99 21 ---- Cassia 1* 0910 99 23 0910 99 24 0910 99 25 0910 99 26 * -- ---- ---- ---- * Celery Fenugreek Dill Poppy 0910 99 27 ---- Mustard 0910 99 29 1* ---- ---- * Other Husk: * 0910 99 39 ---- Other 0910 99 90 --- Other Kg. Kg. Kg. Kg. Kg. Kg. * Kg. Kg. Kg. Kg. Kg. Kg. * Kg. Kg. 30% 30% 30% 30% 30% 30% * 30% 30% 30% 30% 30% 30% * 30% 30% - - - - - - * - - - - - - - - 1. Tariff items 0910 99 22 and 0910 99 31 and the entries relating thereto omitted by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule (w.e.f. 1-1-2012). 11 CHAPTER 10 Cereals Notes 1[(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. 1[(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 1006. Heading 1005 does not cover sweet corn (Chapter 7). SUB-HEADING NOTE 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. Tariff Item Description of goods Unit Rate of duty (1) 1001 (2) WHEAT AND MUSLIN 1001 10 2[- Durum wheat: 1001 11 00 1001 19 00 1001 91 00 1001 99 -- -- - -- -- Seed Other Other: Seed Other: 1001 99 10 --- Wheat 1001 99 20 3[1002 1002 10 00 1002 90 00 4[1003 --- Muslin - - RYE Seed Other BARLEY Standard Preferential (3) (4) Areas (5) Kg. Kg. Kg. Kg. Kg. Kg. Kg. 100% 100% 100% 100% 100% free free - - - - -] - -] 1. Subs. by Act 21 of 2006, s. 63(b) and The Fourth Schedule, for the brackets and letters “(a)” and “(b)” (w.e.f. 1-1-2007). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for, sub-heading 1001 10, tariff items 1001 10 10 and 1001 10 90, sub-heading 1001 90, tariff items 1001 90 10 to 1001 90 39 and the entries relating thereto (w.e.f. 1-1-2012). 3. Subs. by s. 60(a)(ii) and The Fifth Schedule, ibid., for heading 1002, sub-heading 1002 00, tariff items 1002 00 10 and 1002 00 90 and the entries relating thereto (w.e.f. 1-1-2012). 4. Subs. by s. 60(a)(ii) and The Fifth Schedule, ibid., for heading 1003, sub-heading 1003 00, tariff items 1003 00 10 and 1003 00 90 and the entries relating thereto (w.e.f. 1-1-2012). 1 1003 10 00 1003 90 00 1[1004 1004 10 00 1004 90 00 1005 1005 10 00 2[1005 90 - - - - Seed Other OATS Seed Other MAIZE (CORN) -- - Seed Other: --- Dent corn (Zea mays var. indenta): 1005 90 11 ---- Yellow 1005 90 19 ---- Other 1005 90 20 1005 90 30 --- --- Flint corn (Zea mays var. indurata) Pop corn (Zea mays var. everta) 1005 90 90 --- Other 1006 RICE 1006 10 - Rice in the husk (paddy or rought): 1006 10 10 --- Of seed quality 1006 10 90 --- Other 1006 20 00 1006 30 - - Husked (brown) rice Semi-milled or wholly milled rice, whether or not polished or glazed: 1006 30 10 --- Rice, parboiled 1006 30 20 --- Basmati rice 1006 30 90 --- Other 1006 40 00 - Broken rice 3[1007 GRAIN SORGHUM Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. free free free free 70% 60% 60% 60% 60% 60% 80% 80% 80% 70% 70% 70% 80% - -] - -] - - - - - -] - - - - - - - 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, ibid., for heading 1004, sub-heading 1004 00, tariff items 1004 00 10 and 1004 00 90 and the entries relating thereto (w.e.f. 1-1-2012). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 1005 90 00 and the entries relating thereto (w.e.f. 1-1- 2020). 3. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for heading 1007, sub-heading 1007 00, tariff items 1007 00 10 and 1007 00 90 and the entries relating thereto (w.e.f. 1-1-2012). 2 1007 10 00 1007 90 00 1008 - - Seed Other 1[BUCKWHEAT, MILLET AND CANARY SEEDS ; OTHER CEREALS] 1008 10 -- Buckwheat: 1008 10 10 --- Of seed quality 1008 10 90 1008 20 1008 21 1008 21 10 --- Other 2[- Millet: -- --- Seed: Jawar 1008 21 20 --- Bajra 1008 21 30 --- Ragi 1008 29 1008 29 10 1008 29 20 -- --- Other: Jawar --- Bajra 1008 29 30 --- Ragi 3[1008 30 - Canary seeds:] 1008 30 10 --- Of seed quality 1008 30 90 --- Other 4[1008 40 00 1008 50 00 1008 60 00 1008 90 1008 90 10 1008 90 90 - - - Fonio (Digitaria spp.) Quinoa (Chenopodium quinoa) Triticale - Other cereals: --- Of seed quality --- Other Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. 80% 80% free free 70% 70% 70% 70% 70% 70% free free free free free free free - -] - - - - - - - -] - - - - -] - - 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for the entry in column (2) (w.e.f. 1-1-2012). 2. Subs. by s. 60(a)(ii) and The Fifth Schedule, ibid., for sub-heading 1008 20, tariff items 1008 20 11 to 1008 20 39 and the entries relating thereto (w.e.f. 1-1-2012). 3. Subs. by s. 60(a)(ii) and The Fifth Schedule, ibid., for sub-heading 1008 30 and the entries relating thereto (w.e.f. 1-1-2012). 4. Ins. by s. 60(a)(ii) and The Fifth Schedule, ibid. (w.e.f. 1-1-2012). 3 Products of the milling malt; starches; insulin; wheat gluten industry; CHAPTER 11 1. This Chapter does not cover: NOTES (a) Roasted malt put up as coffee substitutes (heading 0901 or 2101); (b) Prepared flours, gloats, meals or starches of heading 1901; (c) Corn flakes or other products of heading 1904; (d) Vegetables, prepared or preserved, of heading 2001, 2004 or 2005; (e) Pharmaceutical products (Chapter 30); or (f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33). 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) a starch content (determined by the modified Ewers polar metric method) exceeding that indicated in Column (2); and (b) an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3). Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104. (B) Products falling in this Chapter under the above provisions shall be classified in heading 1101 or 1102 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 1103 or 1104. Cereal Starch content Ash content Rate of passage through a sieve with an aperture of (1) Wheat and rye Barley Oats Maize (corn) and grain Rice Buckwheat (2) 45% 45% 45% 45% 45% 45% 315 micrometres (microns) 500 micrometres (microns) (3) 2.5% 3% 5% 2% 1.6% 4% (4) 80% 80% 80% - 80% 80% (5) - - - 90% - - 3. For the purposes of heading 1103, the terms “grouts” and “meal” mean products obtained by the fragmentation of cereal grains, of which: (a) 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; 1 (b) 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. Tariff Item Description of goods Unit Rate of duty (1) (2) 1101 00 00 - WHEAT OR MESLIN FLOUR 1102 1* 1102 20 00 2* 3[1102 90 CEREAL FLOURS OTHER THAN THAT OF WHEAT OR MESLIN * - * - * Maize (corn) flour * Other: 11029010 4[-- Rice flour: 1102 90 21 ---- Brown rice flour 1102 90 22 ---- White rice flour 1102 90 29 ---- Other 1102 90 90 --- Other 1103 CEREAL GROATS, MEAL AND PELLETS - -- Groats and meal: Of wheat: 1103 11 1103 11 10 --- Groat 1103 11 20 --- Meal 1103 13 00 -- Of maize (corn) Standard Preferential Areas (3) (4) Kg. 30% (5) - * * Kg. 30% * * Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% * - * - - -] -] - - - 1. In heading 1102, tariff item 1102 10 00 and the entries relating thereto omitted by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule (w.e.f. 1-1-2012). 2. In heading 1102, tariff item 1102 30 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and The Fourth Schedule (w.e.f. 1-1-2007). 3. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for tariff item 1102 90 00 and the entries relating thereto (w.e.f. 1-1-2012). 4. Ins. by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 2 (1) (2) (3) (4) (5) 1103 19 00 1103 20 00 -- - Of other cereals Pellets Kg. 30% Kg. 30% - - - - Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% CEREAL GRAINS OTHERWISE WORKED (FOR EXAMPLE, HULLED, ROLLED, FLAKED, PEARLED, SLICED OR KIBBLED), EXCEPT RICE OF HEADING 1006; GERM OF CEREALS, WHOLE, ROLLED, FLAKED OR GROUND Rolled or flaked grains: Of oats Of other cereals Other worked grains (for example, hulled, pearled, sliced or kibbled): Of oats Of maize (corn) Of other cereals Germ of cereals, whole, rolled, flaked or ground FLOUR, MEAL, POWDER, FLAKES, GRANULES AND PELLETS OF POTATOES Flour, meal and powder Flakes, granules and pellets Kg. 30% Kg. 30% FLOUR, MEAL AND POWDER OF THE DRIED LEGUMINOUS VEGETABLES OF HEADING 0713, OF SAGO OR OF ROOTS OR TUBERS OF HEADING 0714 OR OF THE PRODUCTS OF CHAPTER 8 1104 1104 12 00 1104 19 00 1104 22 00 1104 23 00 1104 29 00 1104 30 00 1105 1105 10 00 1105 20 00 1106 - -- -- - -- -- -- - - - - - - - - - - - - - - - 1[1106 10 --- Of the dried leguminous vegetables of heading 0713 1106 10 10 --- Guar Meal 1106 10 90 --- Others Kg. 30% Kg. 30% - -] 1. Subs. by Act 7 of 2017, s. 110(b) and The Third Schedule, for tariff item 1106 10 00 and the entries relating thereto (w.e.f. 31-3-2017). 3 (1) 1106 20 (2) (3) (4) (5) - Of sago or of roots or tubers of heading 0714: 1106 20 10 --- Of sago 1106 20 20 --- Of manioc (cassava) 1106 20 90 --- Of other roots and tubers Kg. 30% Kg. 30% Kg. 30% 1106 30 - Of the products of Chapter 8: - - 1106 30 10 --- Of tamarind 1106 30 20 --- Of singoda 1106 30 30 --- Mango flour 1106 30 90 --- Other 1107 -- MALT, WHETHER OR NOT ROASTED 1107 10 00 1107 20 00 1108 - - - Not roasted Roasted STARCHES; INULIN Starches: 1108 11 00 -- Wheat starch 1108 12 00 -- Maize (corn) starch 1108 13 00 -- Potato starch 1108 14 00 -- Manioc (cassava) starch 1108 19 -- Other: 1108 19 10 --- Sago 1108 19 90 --- Other 1108 20 00 - Inulin 1109 00 00 WHEAT GLUTEN, WHETHER OR NOT DRIED Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 40% Kg. 30% Kg. 30% Kg. 50% Kg. 30% Kg. 50% Kg. 50% Kg. 50% Kg. 30% Kg. 30% - - - - - - - - - - - - - - - - - - 4 CHAPTER 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder NOTES 1. Heading 1207 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 0801 or 0802 or to olives (Chapter 7 or Chapter 20). 2. Heading 1208 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 2304 to 2306. 3. For the purposes of heading 1209, 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 1209 does not, however, apply to the following even if for sowing: (a) Leguminous vegetables or sweet corn (Chapter 7); (b) Spices or other products of Chapter 9; (c) Cereals (Chapter 10); or (d) Products of headings 1201 to 1207 or 1211. 4. Heading 1211 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 1211 does not, however, apply to: (a) medicaments of Chapter 30; (b) perfumery, cosmetic or toilet preparations of Chapter 33; or (c) insecticides, fungicides, herbicides, disinfectants or similar products of heading 3808. 5. For the purposes of heading 1212, the term “seaweeds and other algae” does not include: (a) dead single-cell micro-organisms of heading 2102; (b) cultures of micro-organisms of heading 3002; or (c) fertilisers of heading 3101 or 3105. 1 SUB-HEADING NOTE For the purposes of sub-heading 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. Tariff Item Description of goods Unit Rate of duty Standard Preferential Areas (1) 1[1201 1201 10 00 1201 90 00 1202 3[1202 30 1202 30 10 (2) (3) (4) (5) SOYA BEANS, WHETHER OR NOT BROKEN Seed Other Kg. Kg. 2[45%] 2[45%] 20% 20%] GROUND-NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN Seed: - - - --- H. P. S. 1202 30 90 --- Other 1202 41 - -- Other: In shell: 1202 41 10 --- H.P.S. 1202 41 90 --- Other 1202 42 -- Shelled, whether or not broken: 1202 42 10 --- Kernels, H.P.S. 1202 42 20 --- Kernels, other 1202 42 90 --- Other 1203 00 00 COPRA 1204 1204 00 LINSEED, WHETHER OR NOT BROKEN - Linseed, whether or not broken: Kg. Kg. 30% 30% 20% 20% Kg. Kg. Kg. Kg. Kg. Kg. 30% 30% 30% 30% 30% 70% 20% 20% 20% 20% 20%] 60% 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for heading 1201, sub-heading 1201 00, tariff items 1201 00 10 and 1201 00 90 and the entries relating thereto (w.e.f. 1-1-2012). 2. Subs. by vide notification No. 88/2017-Customs dated 17-11-2017, for “30%”. 3.Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for sub-heading 1202 10, tariff items 1202 10 11 to 1202 10 99, sub-heading 1202 20, tariff items 1202 20 10 and 1202 20 90 and the entries relating thereto (w.e.f. 1-1-2012). 2 (1) (2) 1204 00 10 --- Of seed quality 1204 00 90 --- Other 1205 1205 10 00 1205 90 00 1206 - - RAPE OR COLZA SEEDS, WHETHER OR NOT BROKEN Low erucic acid rape or colza seeds Other SUNFLOWER SEEDS, WHETHER OR NOT BROKEN 1206 00 - Sunflower seeds, whether or not broken: (3) Kg. Kg. (4) 30% 30% Kg. 30% Kg. 30% (5) 20% 20% 20% 20% 1206 00 10 --- Of seed quality 1206 00 90 --- Other Kg. 30% Kg. 30% 20% 20% 1207 1* 2[1207 10 1207 10 10 1207 10 90 1207 21 00 1207 29 00 1207 30 * - --- --- - -- -- - OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN * Palm nuts and kernels: Palm nuts Palm kernels Cotton seeds: Seed Other Castor oil seeds: 1207 30 10 --- Of seed quality 1207 30 90 --- Other 1207 40 - Sesamum seeds: 1207 40 10 --- Of seed quality 1207 40 90 --- Other 1207 50 - Mustard seeds: * * * Kg. Kg. Kg. Kg. Kg. Kg. 30% 30% 30% 30% 30% 30% 20% 20% 20% 20% 20% 20% Kg. 30% 20% 1. Sub-heading 1207 10, tariff items 1207 10 10 and 1207 10 90 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and The Fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for sub-heading 1207 20, tariff items 1207 20 10 and 1207 20 90, sub-heading 1207 40, tariff items 1207 40 10 and 1207 40 90, sub-heading 1207 50, tariff items 1207 50 10 and 1207 50 90 and the entries relating thereto (w.e.f. 1-1-2012). 3 (1) (2) 1207 50 10 --- Of seed quality 1207 50 90 --- Other 1207 60 - Safflower (Carthamus tinctorius) seeds: 1207 60 10 --- Of seed quality 1207 60 90 --- Other 1207 70 - Melon seeds: 1207 70 10 --- Of seed quality 1207 70 90 --- Other 1* 1207 91 00 1207 99 * - -- -- * Other: Poppy seeds Other: 1207 99 10 --- Ajams 1207 99 20 --- Mango kernel 1207 99 30 --- Niger seed 1207 99 40 --- Kokam 1207 99 90 --- Other 1208 1208 10 00 1208 90 00 1209 2[1209 10 00 1209 21 00 - - - - -- FLOURS AND MEALS OF OIL SEEDS OR OLEAGINOUS FRUITS, OTHER THAN THOSE OF MUSTARD Of soya beans Other SEEDS, FRUIT AND SPORES, OF A KIND USED FOR SOWING Sugar beet seeds Seeds of forage plants: Lucerne (alfalfa) seeds (3) Kg. Kg. (4) 30% 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% * * (5) 20% 20% 20% 20% 20% 20%] * Kg. 70% 60% Kg. Kg. Kg. Kg. Kg. 30% 30% 30% 30% 30% 20% 20% 20% 20% 20% Kg. Kg. 30% 30% - - Kg. 30% Kg. 30% - - 1. Sub-heading 1207 30, tariff items 1207 30 10 and 1207 30 90 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and The Fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for tariff items 1209 10 00 to 1209 25 00 and the entries relating thereto (w.e.f. 1-1-2012). 4 (1) 1209 22 00 1209 23 00 1209 24 00 1209 25 00 1* 1209 29 -- -- -- -- * -- (2) Clover (Trifolium spp.) seeds Fescue seeds Kentucky blue grass (Poa pratensis L.) seeds Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds * Other: 1209 29 10 --- Australian lupin seed 1209 29 90 --- Other 1209 30 00 1209 91 - - -- Seeds of herbaceous plants cultivated principally for their flowers Other: Vegetable seeds: 1209 91 10 --- Of Cabage 1209 91 20 --- Of Califlower 1209 91 30 --- Of Onion 1209 91 40 --- Of Pea 1209 91 50 --- Of Radish 1209 91 60 --- Of Tomato 2[1209 91 70 --- of chilly of genus Capsicum 1209 91 90 --- Other 1209 99 -- Other: (3) Kg. (4) 30% Kg. 30% Kg. 30% Kg. 30% * * Kg. 30% Kg. 30% Kg. 30% - - - - Kg. 10% Kg. 10% Kg. 10% Kg. 10% Kg. 10% Kg. 10% Kg. 10% Kg. 10% - - 1209 99 10 --- Fruit seeds for planting or sowing Kg. 10% 1209 99 90 --- Others Kg. 10% * - (5) - - - -] - - - - - - - - - - -] - - - - 1. In heading 1209, tariff item 1209 26 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and The Fourth Schedule (w.e.f. 1-1-2007). 2. Ins. by Act 13 of 2018, s. 103(b) and The Third Schedule (w.e.f. 28-3-2018). 5 (1) 1210 1210 10 00 1210 20 00 - - 1[1211 (2) (3) (4) (5) HOP CONES, FRESH OR DRIED, WHETHER OR NOT GROUND, POWDERED OR IN THE FORM OF PELLETS; LUPULIN Hop cones, neither ground nor powdered nor in the form of pellets Kg. 30% Hop cones, ground, powdered or in the form of pellets; lupulin Kg. 30% PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSE, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED] 2* * * 1211 20 00 1211 30 00 1211 40 00 3[1211 50 00 1211 90 - - - - - Ginseng roots Coca leaf Poppy straw Ephedra Other: --- Seeds: 1211 90 11 ---- Ambrette seeds 1211 90 12 ---- Nuxvomica, dried ripe seeds 1211 90 13 ---- Psyllium seed (isobgul) 1211 90 14 ---- Neem seed 1211 90 15 ---- Jojoba seed * * Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. 30% 30% 30% 30% 30% 30% 30% 30% Kg. 30% - - * - - - -] - - - - - 1. Subs. by Act 28 of 2016, s. 141(ii) and The Fourth Schedule, for heading 1211 and the entries relating thereto (w.e.f. 1-1-2017). 2. In heading 1211, tariff item 1211 10 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and The Fourth Schedule (w.e.f. 1-1-2007). 3. Ins. by Act 28 of 2016, s. 141(ii) and The Fourth Schedule (w.e.f. 1-1-2017). 6 (1) (2) 1211 90 19 ---- Other (3) (4) (5) Kg. 30% --- Leaves, powder, flowers and pods: - - 1211 90 21 ---- Belladona leaves 1211 90 22 ---- Senna leaves and pods 1211 90 23 --- Neem leaves, powder 1211 90 24 ---- Gymnema powder 1211 90 25 ---- Cubeb power 1211 90 26 ---- Pyrethrum 1211 90 29 ---- Other - --- Bark, husk and rind: 1211 90 31 ---- Cascara sagrada bark 1211 90 32 ---- Psyllium husk (isobgul husk) 1211 90 33 ---- Camboge fruit rind 1211 90 39 ---- Other --- Roots and rhizomes: 1211 90 41 ---- Belladona roots 1211 90 42 ---- Galangal rhizomes and roots 1211 90 43 ---- Ipecac dried rhizome and roots 1211 90 44 ---- Serpentina roots (rowwalfia serpentina and other species of rowwalfias) 1211 90 45 ---- Zedovary roots 1211 90 46 ---- Kuth root 1211 90 47 ---- Sarasparilla roots 1211 90 48 ---- Sweet flag rhizomes Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% - - Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% - - - - - - - - - - - - - - - - - - - - - - 7 (1) (2) 1211 90 49 ---- Other 1211 90 50 --- Sandalwood chips and dust 1211 90 60 --- Vinca rosea herbs (3) (4) (5) Kg. 30% Kg. 30% Kg. 30% 1211 90 70 --- Mint including leaves (all species) Kg. 30% 1211 90 80 --- Agarwood Kg. 30% --- Other: 1211 90 91 ---- Chirata 1211 90 92 ---- Tukmaria Kg. 30% Kg. 30% 1211 90 93 ---- Unab (Indian Jujuba or chinese dates) Kg. 30% 1211 90 94 ---- Basil, hyssop, rosemary, sage and savory Kg. 30% 1211 90 95 ---- Lovage 1211 90 96 ---- Garcenia 1211 90 99 ---- Other Kg. 30% Kg. 30% Kg. 30% 1212 - LOCUST BEANS, SEAWEEDS AND OTHER ALGAE, SUGAR BEET AND SUGAR CANE, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT GROUND; FRUIT STONES AND KERNELS AND OTHER VEGETABLE PRODUCTS (INCLUDING UNROASTED CHICORY ROOTS OF THE VARIETY 1[CICHORIUM INTYBUS SATIVUM]) OF A KIND USED PRIMARILY FOR HUMAN CONSUMPTION, NOT ELSEWHERE SPECIFIED OR INCLUDED - - - - - - - - - - - - 2* * * * * * 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “Ci-chorium intybus sativum” (w.e.f. 1-1-2020). 2. Sub-heading 1212 10, tariff items 1212 10 10 and 1212 10 90 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and The Fourth Schedule (w.e.f. 1-1-2007). 8 (1) (2) (3) (4) (5) 1[- -- Seaweeds and other algae: Fit for human consumption: 1212 21 1212 21 10 --- Seaweeds 1212 21 90 --- Other algae 1212 29 -- Other: 1212 29 10 --- Seaweeds 1212 29 90 2* 1212 91 00 3[1212 92 00 1212 93 00 1212 94 00 1212 99 --- Other algae * - -- -- -- -- -- * Other: Sugar beet Locust beans (carob) Sugar cane Chicory roots Other; 1212 99 10 --- Kokam (cocum) flowers 1212 99 20 --- Mohua flowers 1212 99 90 --- Other 1213 00 00 - 1214 1214 10 00 1214 90 00 - - CEREAL STRAW AND HUSKS, UNPREPARED, WHETHER OR NOT CHOPPED, GROUND, PRESSED OR IN THE FORM OF PELLETS SWEDES, MANGOLDS, FODDER ROOTS, HAY, LUCERNE (ALFALFA), CLOVER, SAINFOIN, FORAGE KALE, LUPINES, VETCHES AND SIMILAR FORAGE PRODUCTS, WHETHER OR NOT IN THE FORM OF PELLETS Lucerne (alfalfa) meal and pellets Other Kg. Kg. 30% 30% Kg. Kg. * Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. 30% 30% * 30% 30% 30% 30% 30% 30% 30% 30% Kg. Kg. 30% 30% - - - -] * - - - -] - - - - - - 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for sub-heading 1212 20, tariff items 1212 20 10 and 1212 20 90 and the entries relating thereto (w.e.f. 1-1-2012). 2. Sub-heading 1212 30, tariff items 1212 30 10 and 1212 30 90 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and The Fourth Schedule (w.e.f. 1-1-2007). 3. Ins. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule (w.e.f. 1-1-2012). 9 CHAPTER 13 lac; gums, resins and other vegetable saps and extracts NOTE Heading 1302 applies, inter alia, to liquor ice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading does not apply to: (a) Liquor ice extract containing more than 10% by weight of sucrose or put up as confectionery (heading 1704); (b) Malt extract (heading 1901); (c) Extracts of coffee, tea or mate (heading 2101); (d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22); (e) Camphor, glycyrrhizin or other products of heading 2914 or 2938; (f) Concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 2939); (g) Medicaments of heading 3003 or 3004 or blood-grouping reagents (heading 3006); (h) Tanning or dyeing extracts (heading 3201 or 3203); (i) Essential oils, concretes, absolutes, resinous, 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 4001). Tariff Item Description of goods Unit Rate of duty Standard Preferential Areas (2) (3) (4) (5) LAC; NATURAL GUMS, RESINS, GUM- RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) (1) 1301 1*** 1301 20 00 1301 90 - - Gum Arabic Other: --- Natural gums: 1301 90 11 ---- Asian gum 1301 90 12 ---- Africun gum Kg. 30% 20% Kg. Kg. 30% 30% - - 1. In heading 1301, sub-heading 1301 10, tariff items 1301 10 10 to 1301 10 90 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and The Fourth Schedule (w.e.f. 1-1-2007). 1 (1) (2) (3) (4) (5) 1301 90 13 ---- Asafoetida 1301 90 14 ---- Benjamin ras 1301 90 15 ---- Benjamin cowrie 1301 90 16 ---- Karaya gum (Indian tragacanth) hastab 1301 90 17 1301 90 18 ---- ---- Tragacanth (adraganth) Storax 1301 90 19 ---- Other 1301 90 21 --- --- Resins: Copal 1301 90 22 ---- Dammar batu 1301 90 29 ---- Other --- Gum resins: 1301 90 31 ---- Myrrh 1301 90 32 ---- Oilbanum or frankincense 1301 90 33 ---- Mastic gum 1301 90 34 ---- Xanthium gum 1301 90 39 ---- Other --- Oleoresins: 1301 90 41 ---- Of Seeds 1301 90 42 ---- Of fruits 1301 90 43 ---- Of leaves 1301 90 44 ---- Of spices 1301 90 45 ---- Of flowers 1301 90 46 ---- Of roots 1301 90 49 ---- Other 1[--- Other: Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% - - - - - - - - - - - - - - - - - - - - - - 1301 90 99 ---- Other Kg. 30% -] 1. Ins. by Act 21 of 2006, s. 63(b) and The Fourth Schedule (w.e.f. 1-1-2007). 2 (1) 1302 1302 11 00 1302 12 00 1302 13 00 1[1302 14 00 2*** 1302 19 (2) VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES, PECTINATES AND PECTATES; AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS Vegetable saps and extracts: Opium Of liquorice Of hops Of ephedra -- - -- -- -- -- -- --- Other: Extracts: 1302 19 11 ---- Of belladonna 1302 19 12 ---- Of cascara sagrada 1302 19 13 ---- Of nuxvomica 1302 19 14 ---- Of ginseng (including powder) 1302 19 15 ---- Of agarose 1302 19 16 ---- Of neem 1302 19 17 ---- Of gymnema 1302 19 18 ---- Of garacenia or cambodge 1302 19 19 ---- Other 1302 19 20 1302 19 30 1302 19 90 1302 20 00 --- --- --- - - Cashew shell liquid (CNSL), crude Purified and distilled CNSL (Cardanol) Other Pectic substances, pectinates and pectates Kg. Mucilages and thickeners, whether or not modified, derived from vegetable products: - 1302 31 00 -- Agar-agar Kg. 30% (3) (4) - - (5) - - Kg. Kg. Kg. Kg. - - Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. - 30% 30% 30% 12.5% - - 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% - - - - - -] - - - - - - - - - - - - - - - - - 1. Ins. by Act 28 of 2016, s. 141(ii) and The Fourth Schedule (w.e.f. 1-1-2017). Earlier tariff item 1302 14 00 was omitted by Act 21 of 2006, s. 63(b) and The Fourth Schedule (w.e.f. 1-1-2007). 2. In heading 1302, tariff item 1302 14 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 3 (1) 1302 32 1*** 1302 32 30 1302 32 40 1302 32 90 1302 39 00 -- --- --- -- -- (2) Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds: (3) - (4) - Guargum treated and pulverised Kappa carrageenan Other Other Kg. Kg. Kg. Kg. 30% 30% 30% 30% (5) - - - - - 1. Tariff items 1302 32 10 and 1302 32 20 and the entries relating thereto omitted by Act 7 of 2017, s. 110(b) and The Third Schedule (w.e.f. 31-3-2017). 4 Vegetable plaiting materials; vegetable products not elsewhere specified or included CHAPTER 14 NOTES 1. This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibers 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 1401 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 chip wood (heading 4404). 1[3. Heading 1404 does not apply to wood wool (heading 4405) and prepared knots or tufts for broom or brush making (heading 9603).] Tariff Item Description of goods Unit Rate of duty Standard Preferential Areas (3) (4) (5) (2) 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) Bamboos Rattans Other: Canes Other -- - - - --- --- Kg. Kg. - Kg. Kg. 30% 30% - 30% 30% - VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED - - - - - - - - (1) 1401 1401 10 00 1401 20 00 1401 90 1401 90 10 1401 90 90 2*** 3*** 1404 4*** 1. Subs. by Act 21 of 2006, s. 63(b) and The Fourth Schedule, for Notes 3 and 4 (w.e.f. 1-1-2007). 2. Tariff item 1402 00 00 and the entries relating thereto omitted by s. 63(b) and The Fourth Schedule, ibid (w.e.f. 1-1-2007). 3. Heading 1403, sub-heading 1403 00, tariff items 1403 00 10 and 1403 00 90 and the entries relating thereto omitted by s. 63(b) and The Fourth Schedule, ibid (w.e.f. 1-1-2007). 4. Sub-heading 1404 10, tariff items 1404 10 11 to 1404 10 90 and the entries relating thereto omitted by s. 63(b) and The Fourth Schedule, ibid (w.e.f. 1-1-2007). 1 (1) 1404 20 00 1404 90 1404 90 10 - - --- --- (2) Cotton linters Other: Bidi wrapper leaves (tendu) Soap-nuts: 1404 90 21 ---- Powder 1404 90 29 ---- Other 1404 90 30 --- Hard seeds, pips, hulls and nuts, of a kind used primarily for carving 1404 90 40 1404 90 50 1404 90 60 1404 90 70 1404 90 90 --- --- --- --- --- Betel leaves Indian katha Coconut shell, unworked Rudraksha seeds Other (3) (4) (5) Kg. 30% - - Kg. 30% - - Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% - - - - - - - - - - - - 2 SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES CHAPTER 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes NOTES 1. This Chapter does not cover: (a) Pig fat or poultry fat of heading 0209; (b) Cocoa butter, fat or oil (heading 1804); (c) Edible preparations containing by weight more than 15 per cent of the products of heading 0405 (generally Chapter 21); (d) Greaves (heading 2301) or residues of headings 2304 to 2306; (e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or (f) Factice derived from oils (heading 4002). 2. Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510). 3. Heading 1518 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 1522. SUB -HEADING NOTE For the purposes of sub-headings 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. SUPPLEMENTARY NOTE 1. In this Chapter, “edible grade”, in respect of a good (i.e. edible oil) specified in Appendix B to the Prevention of Food Adulteration Rules, 1955, means the standard of quality specified for such goods in that Appendix. 1 2. In this Chapter, “fixed vegetable oil” means oils which cannot easily be distilled without decomposition, which are not volatile and which cannot be carried off by superheated steam (which decomposes and saponifies them). Tariff Item Description of goods Unit Rate of duty (1) 1[1501 1501 10 00 1501 20 00 1501 90 00 2[1502 1502 10 - - - - (2) PIG FAT (INCLUDING LARD) AND POULTRY FAT, OTHER THAN THAT OF HEADING 0209 OR 1503 Lard Other pig fat Other FATS OF BOVINE ANIMALS , SHEEP OR GOATS, OTHER THAN THOSE OF HEADING 1503 Tallow: 1502 10 10 --- Mutton tallow 1502 10 90 1502 90 1502 90 10 1502 90 20 1502 90 90 1503 00 00 1504 1504 10 1504 10 10 --- - --- --- --- - --- --- Other Other: Unrendered fats Rendered fats or solvent extraction fats Other LARD STEARIN, LARD OIL, OLEOSTEARIN, OLEO-OIL AND TALLOW OIL, NOT EMULSIFIED OR MIXED OR OTHERWISE PREPARED FATS AND OILS AND THEIR FRACTIONS, OF FISH OR MARINE MAMMALS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED Fishliver oils and their fractions: Cod liver oil Other: 1504 10 91 ---- Squid liver oil Standard Preferential Areas (3) (4) (5) Kg. Kg. Kg. 30% 30% 30% Kg. Kg. Kg. Kg. Kg. Kg. - - 15% 15% 15% 15% 15% 30% - - Kg. 30% - - Kg. 30% - - -] - - - - -] - - - - - - 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for tariff item 1501 00 00 and the entries relating thereto (w.e.f. 1-1-2012). 2. Subs. by s. 60(a)(ii) and The Fifth Schedule, ibid., for heading 1502, sub-heading 1502 00, tariff items 1502 00 10 to 1502 00 90 and the entries relating thereto (w.e.f. 1-1-2012). 2 (1) (2) 1504 10 99 ---- Other (3) (4) (5) - - - - - - - - - - - - - - - - - 1504 20 1504 20 10 1504 20 20 1504 20 30 1504 20 90 1504 30 00 1505 1505 00 1505 00 10 1505 00 20 1505 00 90 1506 1506 00 1506 00 10 1506 00 90 1507 1507 10 00 1507 90 1507 90 10 1507 90 90 - --- --- --- --- -- - --- --- --- - --- --- - - - --- --- Fats and oils and their fractions, of fish, other than liver oils: Fish body oil Fish lipid oil Sperm oil Other Fats and oils and their fractions, of marine mammals WOOL GREASE AND FATTY SUBSTANCES DERIVED THEREFROM (INCLUDING LANOLIN) Wool grease and fatty substances derived therefrom (including lanolin): wool alcohol (including lanolin alcohol) wool grease, crude Other OTHER ANIMAL FATS AND OILS AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED Other animal fats and oils and their fractions, whether or not refined, but not chemically modified: - - Neats Foot oil and fats from bone or waste Kg. Kg. 30% - - Kg. Kg. Kg. Kg. Kg. - - 30% 30% 30% 30% 30% - - Kg. Kg. Kg. 30% 30% 30% - - 30% 30% - Kg. - Other SOYA-BEAN OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED Crude oil, whether or not degummed Other: Edible grade Other 3 Kg. 45% 35% - - Kg. 45% Kg. 45% - 35% 35% (3) (4) - - Kg. 100% - - Kg. 100% - Kg. Kg. - 100% 100% (5) - 90% - 90% - 90% 90% Kg. 45% 35% Kg. Kg. 40% 40% 30% 30% (1) 1508 1508 10 00 1508 90 1508 90 10 (2) GROUND-NUT OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED - - --- --- Crude oil Other: Deodorized (Salad Oil) Other: 1508 90 91 ---- Edible grade 1508 90 99 ---- Other 1509 1509 10 00 1509 90 1509 90 10 1509 90 90 1510 1510 00 - OLIVE OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED - - --- --- Virgin Other: Edible grade Other OTHER OILS AND THEIR FRACTIONS, OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF THESE OILS OR FRACTIONS WITH OILS OR FRACTIONS OF HEADING 1509 Other oils and their fractions obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509: 1510 00 10 --- --- Crude oil Other: 1510 00 91 ---- Edible grade 1510 00 99 ---- Other Kg. 45% 35% Kg. Kg. 45% 45% 35% 35% 1511 PALM OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED 4 - - --- --- -- --- - -- --- --- --- --- --- (1) 1511 10 00 1511 90 1511 90 10 1511 90 20 1[1511 90 30 1511 90 90 1512 1512 11 1512 11 10 1512 11 20 1512 19 1512 19 10 1512 19 20 1512 19 30 1512 19 40 (2) Crude oil Other: (3) (4) Kg. 100% (5) 90% - - - Refined bleached deodorised palm oil Kg. 100% Refined bleached deodorised palmolein Kg. 100% Refined bleached deodorised palm stearin Kg. 100% Other Kg. 100% 90% 90% 90%] 90% SUNFLOWER-SEED, SAFFLOWER OR COTTON-SEED OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED Sunflower-seed or safflower oil and fractions thereof: Crude oil: Sunflower seed oil Safflower seed oil (kardi seed oil) Other: Sunflower oil, edible grade Sunflower oil, non-edible grade (other than crude oil) 2[--- Safflower oil, edible grade] 3[--- Safflower oil, non-edible grade] - Kg. Kg. - Kg. Kg. Kg. Kg. - 100% 100% - 100% 100% 100% 100% 1512 19 90 --- Other Kg. 100% - -- -- --- 1512 21 00 1512 29 1512 29 10 Cotton-seed oil and its fractions: - - Crude oil, whether or not gossypol has been removed Kg. 100% Other: Edible grade - - - Kg. 100% 90% - 90% 90% - 90% 90% 90% 90% 90% - 90% 1. Ins. by Act 7 of 2017, s. 110(b) and The Third Schedule (w.e.f. 31-3-2017). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for the entry in column (2) occurring against tariff item 1512 19 30 (w.e.f. 1-1-2020). 3. Subs. by s. 88(b) and the Fifth Schedule, ibid., for the entry in column (2) occurring against tariff item 1512 19 40 (w.e.f. 1-1-2020). 5 (1) (2) 1512 29 90 --- Other (3) (4) Kg. 100% (5) 90% 1513 1513 11 00 1513 19 00 - 1513 21 1513 21 10 1513 21 20 1513 29 1513 29 10 1513 29 20 1513 29 30 - -- -- - -- --- --- -- --- --- --- COCONUT (COPRA), PALM KERNEL OR THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED BABASSU OIL AND FRACTIONS Coconut (copra) oil and its fractions: Crude oil Other Palm kernel or babassu oil and fractions thereof: Crude Oil: Palm kernel oil Babassu oil Other: Palm Kernel oil and its fractions Babassu oil and its fractions edible grade Babassu oil and its fractions, other than edible grade Kg. Kg. 100% 100% - - Kg. Kg. - Kg. Kg. Kg. - - 100% 100% - 100% 100% 100% 90% 90% - - 90% 90% - 90% 90% 90% 1513 29 90 --- Other Kg. 100% 90% 1514 1514 11 1514 11 10 1514 11 20 1514 11 90 1514 19 1514 19 10 514 19 20 - -- --- --- --- -- --- --- RAPE, COLZA OR MUSTARD OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED Low erucic acid rape or colza oil and its fractions: Crude oil: Colza oil Rape oil Other Other: Kg. Kg. Kg. 75% 75% 75% Refined colza oil of edible grade Kg. 75% Refined repeseed oil of edible grade Kg. 75% 65% 65% 65% 65% 65% 6 (5) 65% - - 65% 65% 65% - 65% 65% 65% 65% - - - 90% 90% - (1) (2) 1514 19 90 --- Other 1514 91 - -- Other: Crude oil: 1514 91 10 --- Colza oil 1514 91 20 --- Mustard oil Rapeseed oil Other: (3) (4) Kg. 75% - - - - Kg. 75% Kg. 75% Kg. 75% - - 1514 91 90 1514 99 1514 99 10 1514 99 20 1514 99 30 1514 99 90 1515 1515 11 00 1515 19 1515 19 10 1515 19 90 1515 21 00 1515 29 1515 29 10 1515 29 90 1515 30 1515 30 10 1515 30 90 --- -- --- --- --- --- - -- -- --- --- - -- -- --- --- - --- --- Refined colza oil of edible grade Kg. 75% Refined mustard oil of edible grade Kg. 75% Refined rapeseed oil of edible grade Kg. 75% Other OTHER FIXED VEGETABLE FATS AND OILS (INCLUDING JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED Kg. 75% - - Linseed oil and its fractions: - - Crude oil Other: Edible grade Other Kg. 100% 90% - - Kg. 100% Kg. 100% Maize (corn) oil and its fractions: - - Crude oil Other: Edible grade Other Castor oil and its fractions: Edible grade Other Kg. 100% 90% Kg. Kg. 100% 100% Kg. 100% Kg. 100% 90% 90% 90% 90% 7 (2) (3) (4) (5) (1) 1*** 1515 50 1515 50 10 - --- --- Seasame oil and its fractions: Crude oil Other: 1515 50 91 ---- Edible grade 1515 50 99 ---- Other 1515 90 1515 90 10 - --- 1515 90 20 --- 1515 90 30 --- 1515 90 40 --- Other: Fixed vegetable oils, namely the following: chul moogra oil, mawra oil, kokam oil, tobacco seed oil, sal oil Fixed vegetable oils, namely the following: neem seed oil, karanj oil, silk cotton seed oil, khakhon oil, water melon oil, kusum oil, rubber seed oil, dhup oil, undi oil, maroti oil, pisa oil, nahar oil Fixed vegetable oil, namely the following: cardamom oil, chillies or capsicum oil, turmeric oil, ajwain seed oil, niger seed oil, garlic oil Fixed vegetable oil of edible grade namely the following: mango kernel oil, mahua oil, rice bran oil 1515 90 91 --- ---- Other: Edible grade 1515 90 99 ---- Other 1516 1516 10 00 1516 20 - - ANIMAL OR VEGETABLE FATS AND OILS AND THEIR FRACTIONS, PARTLY OR WHOLLY HYDROGENATED, INTER- ESTERIFIED, RE-ESTERIFIED OR ELAIDINISED, WHETHER OR NOT REFINED, BUT NOT FURTHER PREPARED Animal fats and oils and their fractions Vegetable fats and oils and their fractions: --- Cotton Seed oil: Kg. 100% 90% Kg. Kg. - 100% 100% - Kg. 100% 90% 90% - 90% Kg. 100% 90% Kg. 100% 90% Kg. 100% 90% Kg. Kg. - 100% 100% - 90% 90% - Kg. - - 2[100%] - - - - - 1. Tariff item 1515 40 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and The Fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by Act 32 of 2003, s. 133, for “30%” (w.e.f. 1-3-2006). 8 (1) (2) 1516 20 11 ---- Edible grade 1516 20 19 ---- Other --- Groundnut oil: 1516 20 21 ---- Edible grade 1516 20 29 ---- Other --- Hydrogenated castor oil (opal-wax): 1516 20 31 ---- Edible grade 1516 20 39 ---- Other --- Other: 1516 20 91 ---- Edible grade 1516 20 99 ---- Other 1517 1517 10 1517 10 10 1517 10 21 1517 10 22 - --- --- ---- ---- 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 1516 Margarine, excluding liquid margarine: Of animal origin Of vegetable origin: Edible grade Linoxyn 1517 10 29 ---- Other (3) Kg. Kg. - Kg. Kg. Kg. Kg. Kg. Kg. (4) 1[100%] 1[100%] - 1[100%] 1[100%] 1[100%] 1[100%] 1[100%] 1[100%] Kg. 1[100%] Kg. Kg. Kg. 1[100%] 1[100%] 1[100%] 1517 90 1517 90 10 2*** 1517 90 30 1517 90 40 1517 90 90 - --- --- --- --- Other: Sal fat (processed or refined) Kg. 1[100%] lmitation lard of animal origin limitation lard of vegetable origin Other Kg. Kg. Kg. 1[100%] 1[100%] 1[100%] (5) - - - - - - - - - - - - - - - - - 1. Subs. by Act 32 of 2003, s. 133, for “30%” (w.e.f. 1-3-2006). 2. Tariff item 1517 90 20 and the entries relating thereto omitted by Act 17 of 2013, s. 86 and The Third Schedule (w.e.f. ..). 9 (1) (2) (3) (4) (5) 1518 - 1518 00 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR FRACTIONS, BOILED, OXIDISED, DEHYDRATED, SULPHURISED, BLOWN, POLYMERISED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED, EXCLUDING THOSE OF HEADING 1516; INEDIBLE MIXTURES OR PREPARATIONS OF ANIMAL OR VEGETABLE FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included: --- Lin seed oil: 1518 00 11 ---- Edible grade 1518 00 19 ---- Other --- Castor oil, detydrated: 1518 00 21 ---- Edible grade 1518 00 29 ---- Other --- Other vegetable oil and its fats: 1518 00 31 ---- Edible grade 1518 00 39 ---- Other 1518 00 40 1520 00 00 --- -- Other GLYCEROL, CRUDE; GLYCEROL WATERS AND GLYCEROL LYES Kg. 30% Kg. Kg. Kg. Kg. Kg. Kg. Kg. 1[100%] 1[100%] 1[100%] 1[100%] 1[100%] 1[100%] 1[100%] - - - - - - - - 1. Subs. by Act 32 of 2003, s. 133, for “30%” (w.e.f. 1-3-2006). 10 (1) 1521 (2) (3) (4) (5) VEGETABLE WAXES (OTHER THAN TRIGLYCERIDES), BEESWAX, OTHER INSECT WAXES AND SPERMACETI, WHETHER OR NOT REFINED OR COLOURED 1521 10 - Vegetable waxes: - --- Carnauba Waxes: 1521 10 11 ---- Edible wax for waxing fresh fruits and vegetables 1521 10 19 ---- Other 1521 10 90 --- Other Kg. 30% Kg. 30% Kg. 30% - - 1521 90 1521 90 10 1521 90 20 1521 90 90 1522 1522 00 1522 00 10 1522 00 20 1522 00 90 - --- --- --- -- - --- --- --- Other: Beewax whether or not coloured Kg. 30% Shellac wax whether or not coloured Kg. 30% Other Kg. 30% DEGRAS: RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES Degras: residues resulting from the treatment of fatty substances or animal or vegetable waxe: - - Degras Soap stocks Other Kg. 30% Kg. 30% Kg. 30% 11 - - - - - - - - - - - PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES SECTION IV NOTE 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. CHAPTER 16 preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates NOTES 1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs and other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 0504. 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 pre-dominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103 or 2104. SUB-HEADING NOTES 1. For the purposes of sub-heading 1602 10, the expression “homogenised preparations” means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale 1[as food suitable for infants or young children] 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 sub-heading takes precedence over all other sub-headings of heading 1602. The 2[fish, crustaceans, molluscs and other aquatic invertebrates] specified in the sub-headings of heading 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name. Tariff Item Description of goods Unit Rate of duty (1) 1601 00 00 (2) SAUSAGES AND SIMILAR PRODUCTS, OF MEAT, MEAT OFFAL OR BLOOD; FOOD PREPARATIONS BASED ON THESE PRODUCTS Standard Preferential Areas (3) Kg. (4) 100% (5) - 1. Subs. by Act 28 of 2016, s. 141(ii) and The Fourth Schedule, for “as infant food” (w.e.f. 1-1-2017). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for “fish and crustaceans” (w.e.f. 1-1-2012). 1 (1) 1602 1602 10 00 1602 20 00 1602 31 00 1602 32 00 1602 39 00 1602 41 00 1602 42 00 1602 49 00 1602 50 00 1602 90 00 1603 - - - -- -- -- - -- -- -- - - 1603 00 - 1603 00 10 1603 00 20 1603 00 90 1604 1604 11 00 1604 12 1604 12 10 1604 12 90 --- --- --- - -- -- --- --- (2) (3) (4) (5) OTHER PREPARED OR PRESERVED MEAT, MEAT OFFAL OR BLOOD Homogenised preparations Of liver of any animal Of poultry of heading 0105: Of turkeys Of fowls of the species Gallus domestics Other Of swine: Hams and cuts thereof Shoulders and cuts thereof Other, including mixtures Of bovine animals Other, including preparations of blood of any animal EXTRACTS AND JUICES OF MEAT, FISH OR CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates: Extracts and juices of meat Extracts of fish Other PREPARED OR PRESERVED FISH; CAVIAR AND CAVIAR SUBSTITUTES PREPARED FROM FISH EGGS Fish, whole or in pieces, but not minced: Salmon Herrings: Pickled Other Kg. Kg. 30% 30% Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. 30% 100% 30% 30% 30% 30% 30% 30% Kg. Kg. Kg. 30% 30% 30% Kg. 30% Kg. 30% Kg. 30% - - - - - - - - - - - - - - - - 2 (1) 1604 13 1604 13 10 1604 13 20 1604 14 1604 14 10 1604 14 90 1604 15 00 1604 16 00 1[1604 17 00 2[1604 18 00 1604 19 00 1604 20 00 1604 31 00 1604 32 00 1605 1605 10 00 1605 21 00 1605 29 00 1605 30 00 1605 40 00 1605 51 00 1605 52 00 (2) (3) (4) (5) -- --- --- -- --- --- -- -- -- -- -- - 3[- -- -- Sardines, sardinella and brislins or sprats: Sardines, sardinella and brisling Sprats Tunas, skipjack and bonito (Sarda spp.): Tunas Other Mackerel Anchovies Eels Shark fins Other Other prepared or preserved fish Caviar and caviar substitutes: Caviar Caviar substitutes CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, PREPARED OR PRESERVED Crab Shrimps and prawns: Not in airtight container Other Lobster Other crustaceans Oysters Scallops, including queen scallops - 4[- -- -- - - 5[- Molluscs: -- -- Kg. 30% Kg. 30% Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% Kg. 30% Kg. Kg. Kg. Kg. Kg. Kg. 30% 30% 30% 30% 30% 30% - - - - - - -] -] - - - -] - - -] - - - - 1. Ins. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule (w.e.f. 1-1-2012). 2. Ins. by Act 28 of 2016, s. 141(ii) and The Fourth Schedule |(w.e.f. 1-1-2017). 3. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for tariff item 1604 30 00 and the entries relating thereto (w.e.f. 1-1-2012). 4. Subs. by s. 60(a)(ii) and The Fifth Schedule, ibid., for tariff item 1605 20 00 and the entries relating thereto (w.e.f. 1-1-2012). 5. Subs. by s. 60(a)(ii) and The Fifth Schedule, ibid., for sub-heading 1605 90, tariff items 1605 90 10 to 1605 90 90 and the entries relating thereto (w.e.f. 1-1-2012). 3 (1) 1605 53 00 1605 54 00 1605 55 00 1605 56 00 1605 57 00 1605 58 00 1605 59 00 1605 61 00 1605 62 00 1605 63 00 1605 69 00 (2) Mussels Cattle fish and squid Octopus Clams, cockles and arkshells Abalone Snails, other than sea snails Other Other aquatic invertebrates: Sea cucumbers Sea urchins Jellyfish Other -- -- -- -- -- -- -- - -- -- -- -- (3) Kg. Kg. Kg. Kg. (4) 30% 30% 30% 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% (5) - - - - - - - - - - Kg. 30% -] 4 CHAPTER 17 Sugars and sugar confectionery NOTE This Chapter does not cover: (a) Sugar confectionery containing cocoa (heading 1806): (b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; or (c) Medicaments or other products of Chapter 30. 1[SUB-HEADING NOTES: 1. For the purposes of sub-headings 1701 12, 1701 13 and 1701 14, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5 degree. 2. Sub-heading 1701 13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69 degree or more but less than 93 degree. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugarcane.] Tariff Item Description of goods Unit Rate of duty (1) 1701 1701 11 2[1701 12 00 1701 13 1701 13 10 1701 13 20 1701 13 90 1701 14 1701 14 10 1701 14 20 1701 14 90 (2) CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM Raw sugar not containing added flavouring or colouring matter: Cane sugar: Beet sugar Cane sugar specified in Sub-heading Note 2 to this Chapter: Cane jaggery Khandsari sugar Other Other cane sugar: Cane jaggery Khandsari sugar Other - -- -- -- --- --- --- -- --- --- --- Standard (3) (4) Preferential Areas (5) Kg. 100% Kg. Kg. Kg. Kg. Kg. Kg. 100% 100% 100% 100% 100% 100% - - - - - - -] 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for the Sub-heading Note (w.e.f. 1-1-2012). 2. Subs. by s. 60(a)(ii) and The Fifth Schedule, ibid., for sub-heading 1701 11, tariff items 1701 11 10 to 1701 12 00 and the entries relating thereto (w.e.f. 1-1-2012). 1 (1) 1701 91 00 1701 99 1701 99 10 1701 99 90 1702 1702 11 1702 11 10 1702 11 90 1702 19 1702 19 10 1702 19 90 1702 20 1702 20 10 1702 20 90 1702 30 1702 30 10 1702 30 20 - -- -- --- --- - -- --- --- -- --- --- - --- --- - --- --- --- (2) Other: (3) (4) (5) Refined sugar containing added flavouring or colouring matter Kg. 100% Other: Sugar cubes Other OTHER SUGARS, INCLUDING CHEMICALLY PURE LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE, IN SOLID FORM; SUGAR SYRUPS NOT CONTAINING ADDED FLAVOURING OR COLOURING MATTER; ARTIFICIAL HONEY, WHETHER OR NOT MIXED WITH NATURAL HONEY; CARAMEL Lactose and lactose syrup: Containing by weight 99% or more lactose, expressed as anhydrous lactose calculated on the dry matter: In solid form Other Other: In solid form Other Maple sugar and maple syrup: In solid form Other Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: Glucose, liquid Glucose, solid Dextrose: Kg. Kg. 100% 100% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. Kg. 30% 30% - - - - - - - - - - - - - 1702 30 31 ---- In solid form 1702 30 39 ---- Other 2 (1) (2) (3) (4) (5) 1702 40 1702 40 10 1702 40 20 - --- --- --- Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar: Glucose, liquid Glucose, solid Dextrose: 1702 40 31 ---- In solid form 1702 40 39 ---- Other 1702 50 00 1702 60 1702 60 10 1702 60 90 1702 90 1702 90 10 1702 90 20 1702 90 30 1702 90 40 1702 90 50 1702 91 90 1703 1703 10 00 1703 90 - - --- --- - --- --- --- --- --- --- - - Chemically pure fructose Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar: In solid form Other Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose: Palmyra sugar Chemically pure maltose Artificial honey, whether or not mixed with natural honey Caramel Insulin syrup Other MOLASSES RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR Cane molasses Other: 1703 90 10 --- Molasses, edible 1703 90 90 --- Other Kg. Kg. Kg. Kg. Kg. 30% 30% 30% 30% 30% Kg. 30% Kg. 30% Kg. Kg. Kg. Kg. Kg. Kg. 30% 30% 30% 30% 30% 30% Kg. 30% Kg. 30% Kg. 30% - - - - - - - - - - - - - - - - 3 (1) 1704 1704 10 00 1704 90 1704 90 10 1704 90 20 1704 90 30 1704 90 90 (2) (3) (4) (5) SUGAR CONFECTIONERY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA Chewing gum, whether or not sugar coated: Kg. 45% Other: Jelly confectionary Kg. 30% Boiled sweets, whether or not filled Kg. 30% Toffees, caramels and similar sweets Kg. 30% Other Kg. 30% - - --- --- --- --- - - - - - 4 CHAPTER 18 Cocoa and cocoa preparations NOTES 1. This Chapter does not cover the preparations of headings 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004. 2. Heading 1806 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa. Tariff Item Description of goods Unit Rate of duty (1) 1801 00 00 1802 00 00 1803 1803 10 00 1803 20 00 1804 00 00 1805 00 00 1806 1806 10 00 1806 20 00 1806 31 00 1806 32 00 1806 90 - - - - - -- -- - Standard (3) Kg. (4) 30% Kg. 30% Kg. Kg. Kg. Kg. 30% 30% 30% 30% (2) COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE COCOA PASTE, WHETHER OR NOT DEFATTED Not defatted Wholly or partly defatted COCOA BUTTER, FAT AND OIL COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA Cocoa powder, containing added sugar or other sweetening matter Kg. 30% Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg Other, in blocks, slabs or bars: Filled Not filled Other: Kg. 30% Kg. 30% Kg. 30% 1806 90 10 --- Chocolate and chocolate products Kg. 30% Preferential Areas (5) - - - - - - - - - - - 1 Tariff Item Description of goods Unit Rate of duty (1) 1806 90 20 1806 90 30 1806 90 40 --- --- --- (2) (3) (4) (5) Standard Preferential Areas Sugar confectionary containing cocoa Kg. 30% Spreads containing cocoa Preparations containing cocoa for making beverages Kg. 30% Kg. 30% Kg. 30% - - - - 1806 90 90 --- Other 2 CHAPTER 19 Preparations of cereals, flour, starch or milk; pastry cooks' products 1. This Chapter does not cover: NOTES (a) except in the case of stuffed products of heading 1902, 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); (b) biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or (c) medicaments or other products of Chapter 30. 2. For the purposes of heading 1901: (a) the term “groats” means cereal groats of Chapter 11; (b) the terms “flour” and “meal” means: (1) cereal flour and meal of Chapter 11, and (2) flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 0712), of potatoes (heading 1105) or of dried leguminous vegetables (heading 1106). 3. Heading 1904 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or 1[completely coated] with chocolate or other food preparations containing cocoa of heading 1806 (heading 1806). 4. For the purposes of heading 1904, 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. 1. Subs. by Act 21 of 2006, s. 63(b) and The Fourth Schedule, for “coated” (w.e.f. 1-1-2007). 1 Tariff Item Description of goods (1) 1901 2[1901 10 1901 10 10 1901 10 90 1901 20 00 1901 90 1901 90 10 1901 90 90 1902 1902 11 00 1902 19 00 1902 20 1902 20 10 - (2) MALT EXTRACT; FOOD PREPARATIONS OF FLOUR, GROATS, MEAL, STARCH OR MALT EXTRACT, NOT CONTAINING COCOA OR CONTAINING LESS THAN 40% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED; FOOD PREPARATIONS OF GOODS OF HEADINGS 0401 TO 0404, NOT CONTAINING COCOA OR CONTAINING LESS THAN 5% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED Preparations suitable for infants or young children, put up for retail sale:] --- Malted milk (including powder) --- - Other Mixes and dough’s for the preparation of bakers’ wares of heading 1905 Other: - --- Malt extract Other --- PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHERWISE PREPARED, SUCH AS SPAGHETTI, MACARONI, NOODLES, LASAGNA, GNOCCHI, RAVIOLI, CANNELLONI; COUSCOUS, WHETHER OR NOT PREPARED Uncooked pasta, not stuffed or otherwise prepared: Containing eggs Other Stuffed pasta, whether or not cooked or otherwise prepared: Cooked -- -- - --- - Unit Rate of duty Standard (3) (4) Preferential Areas (5) Kg. Kg. Kg. 50% 50% 30% Kg. Kg. 30% 30% Kg. Kg. 30% 30% Kg. 30% - - - - - - - - 1. Subs. by Act 28 of 2016, s. 141(ii) and The Fourth Schedule, for sub-heading 1901 10 and the entries relating thereto (w.e.f. 1-1-2017). 2 Tariff Item Description of goods Unit Rate of duty (1) 1902 20 90 1902 30 1902 30 10 1902 30 90 1902 40 1902 40 10 1902 40 90 1903 00 00 1904 1904 10 1904 10 10 1904 10 20 1904 10 30 1904 10 90 1904 20 00 1904 30 00 1904 90 00 --- - --- --- - --- --- - --- --- --- --- - - - (2) Other Other Pasta: Dried Other Couscous: Unprepared Other TAPIOCA AND SUBSTITUTES THEREFORE PREPARED FROM STARCH, IN THE FORM OF FLAKES, GRAINS, PEARLS, SIFTINGS OR IN SIMILAR FORMS PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CEREALS OR CEREAL PRODUCTS (FOR EXAMPLE, CORN FLAKES); CEREALS [OTHER THAN MAIZE (CORN)] IN GRAIN FORM OR IN THE FORM OF FLAKES OR OTHER WORKED GRAINS (EXCEPT FLOUR, GROATS AND MEAL), PRECOOKED OR OTHERWISE PREPARED, NOT ELSEWHERE SPECIFIED OR INCLUDED Prepared foods obtained by the swelling or roasting of cereals or cereal products: Corn flakes Paws, Mudi and the like Bulgur wheat Other Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals Bulgur wheat Other Standard (3) Kg. Kg. Kg. Kg. Kg. (4) 30% 30% 30% 30% 30% Kg. 50% Kg. Kg. Kg. Kg. Kg. 30% 30% 30% 30% 30% Kg. 30% Kg. 30% Preferential Areas (5) - - - - - - - - - - - - - 3 Tariff Item Description of goods Unit Rate of duty (2) (3) (4) (5) Standard Preferential Areas (1) 1905 1905 10 00 1905 20 00 1905 31 00 1905 32 1905 32 11 BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS’ WARES, WHETHER OR NOT CONTAINING COCOA; COMMUNION WAFERS, EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND SIMILAR PRODUCTS Crisp bread Gingerbread and the like Sweet biscuits; waffles and wafers: Sweet biscuits Waffles and wafers: - - - -- -- Kg. 30% Kg. 30% Kg. 45% - - --- Communion wafers: ---- Coated with chocolate or containing Kg. 45% chocolate 1905 32 19 ---- Other 1905 32 90 --- Other 1905 40 00 1905 90 1905 90 10 1905 90 20 1905 90 30 1905 90 40 1905 90 90 - - --- --- --- --- --- Kg. 45% Kg. 45% Kg. 30% - - Kg. 30% Kg. 30% Rusks, toasted bread and similar toasted product Other: Pastries and cakes Biscuits not elsewhere specified or included Extruded or expanded products, savoury or salted Kg. 30% Papad Other Kg. 30% Kg. 30% 4 - - - - - - - - - - - - - - CHAPTER 20 Preparations of vegetables, fruit, nuts or other parts of plants NOTES 1. This Chapter does not cover: (a) vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11; (b) 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); 1*** 2[(c) bakers’ wares and other products of heading 1905; or (d) homogenized composite food preparations of heading 2104.] 2. Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806). 3. Headings 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading 1105 or 1106 (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). 4. Tomato juice, the dry weight content of which is 7% or more, is to be classified in heading 2002. 5. For the purposes of heading 2007, 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 2009, 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% volume. SUB-HEADING NOTES 1. For the purposes of sub-heading 2005 10, the expression “homogenised vegetables” means preparations of vegetables, finely homogenised, put up for retail sale 3[as food suitable for infants or young children] 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. Sub-heading 2005 10 takes precedence over all other sub-headings of heading 2005. 2. For the purposes of sub-heading 2007 10, the expression “homogenised preparations” means preparations of fruit, finely homogenised, put up for retail sale 3[as food suitable for infants or young children] 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 preparations for seasoning, preservation or other purposes. These preparations 1. The word “or” omitted by 21 of 2006, s. 63(b) and The Fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by s. 63(b) and The Fourth Schedule, ibid., for clause (c) (w.e.f. 1-1-2007). 3. Subs. by Act 28 of 2016, s. 141(ii) and The Fourth Schedule, for “as infant food” (w.e.f. 1-1-2017). 1 may contain a small quantity of visible pieces of fruit. Sub-heading 2007 10 takes precedence over all other sub-headings of heading 2007. 3. For the purposes of sub-headings 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 20oC or corrected for 20oC if the reading is made at a different temperature. Tariff Item Description of goods Unit Rate of duty (1) 2001 2001 10 00 2001 90 00 2002 2002 10 00 2002 90 00 2003 2003 10 00 1* 2[2003 90 2003 90 10 2003 90 90 2004 (2) (3) (4) (5) Standard Preferential Areas - - - - - * - --- --- VEGETABLES, FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS, PREPARED OR PRESERVED BY VINEGAR OR ACETIC ACID Cucumbers and gherkins Other TOMATOES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID Tomatoes, whole or in pieces Other MUSHROOMS AND TRUFFLES, PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID Mushrooms of the genus Agaricus * Other: Truffles Other OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, FROZEN, OTHER THAN PRODUCTS OF HEADING 2006 Kg. 30% Kg. 30% Kg. Kg. 30% 30% Kg. * Kg. Kg. 30% * 30% 30% - - - - - * - -] 2004 10 00 - Potatoes Kg. 35% - 1. Tariff item 2003 20 00 and the entries relating thereto omitted by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule (w.e.f. 1-1-2012). 2. Subs. by s. 60(a)(ii) and The Fifth Schedule, ibid., for tariff item 2003 90 00 and the entries relating thereto (w.e.f. 1-1-2012). 2 (1) (2) (3) (4) Kg. 30% (5) - 2004 90 00 - 2005 - - - - -- -- - - - 1[- -- -- 2005 10 00 2005 20 00 2005 40 00 2005 51 00 2005 59 00 2005 60 00 2005 70 00 2005 80 00 2005 91 00 2005 99 00 2006 00 00 2007 Other vegetables and mixtures of vegetables OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, NOT FROZEN, OTHER THAN PRODUCTS OF HEADING 2006 Homogenised vegetables Potatoes Peas (Pisum sativum) Beans (Vigna spp., Phaseolus spp.): Beans, shelled Other Asparagus Olives Kg. Kg. 30% 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Sweet corn (Zea mays var. saccharata) Kg. 30% Other vegetables and mixtures of vegetables: Kg. 30% Kg. 30% Kg. 30% Bamboo shoots Other VEGETABLES, FRUIT, NUTS, FRUIT-PEEL AND OTHER PARTS OF PLANTS, PRESERVED BY SUGAR (DRAINED, GLACE´ OR CRYSTALLISED) JAMS, FRUIT JELLIES, MARMALADES, FRUIT OR NUT PUREE AND FRUIT OR NUT PASTES, OBTAINED BY COOKING, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER - - - - - - - - - -] - 1. Subs. by Act 21 of 2006, s. 63(b) and The Fourth Schedule, for tariff item 2005 90 00 and the entries relating thereto (w.e.f. 1-1-2007). 3 (1) (2) (3) (4) (5) Homogenised preparations Kg. 30% - - - - - - - - - - - - - - Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% 2007 99 10 --- Mango Other: Citrus fruit Other: Guava Pineapple Apple Other 2007 10 00 2007 91 00 2007 99 - - -- -- 2007 99 20 2007 99 30 2007 99 40 2007 99 90 2008 2008 11 00 2008 19 --- --- --- --- -- - -- -- FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS, OTHERWISE PREPARED OR PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR SPIRIT, NOT ELSEWHERE SPECIFIED OR INCLUDED Nuts, ground-nuts and other seeds, whether or not mixed together: Ground-nuts Kg. 30% Other, including mixtures: 2008 19 10 --- Cashew nut, roasted, salted or roasted and salted 2008 19 20 --- Other roasted nuts and seeds Kg. 1[45%] Kg. 30% 2008 19 30 2008 19 40 2008 19 90 2008 20 00 2008 30 --- --- --- - - Other nuts, otherwise prepared or preserved Other roasted and fried vegetable products Kg. Kg. 30% 30% Other Pineapples Citrus fruit: Kg. 30% Kg. 30% 1. Subs. by Act 7 of 2017, s. 110(a) and the Second Schedule, for the entry in column (4) (w.e.f. 31-3-2017). 4 (1) 2008 30 10 2008 30 90 2008 40 00 2008 50 00 2008 60 00 2008 70 00 2008 80 00 2008 91 00 1[2008 93 00 2008 97 00 2008 99 --- --- - - - - - - -- -- -- -- (2) Orange Other Pears Apricots Cherries Peaches, including nectarines Strawberries Other, including mixtures other than those of sub-heading 2008 19: Palm hearts Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos Vaccinium vitis-idaea) Mixtures Others: --- Squash: 2008 99 11 ---- Mango 2008 99 12 ---- Lemon 2008 99 13 ---- Orange 2008 99 14 ---- Pineapple 2008 99 19 ---- Other --- Other: 2008 99 91 ---- Fruit cocktail 2008 99 92 ---- Grapes 2008 99 93 ---- Apples 2008 99 94 ---- Guava (3) Kg. Kg. Kg. Kg. Kg. Kg. (4) 30% 30% 30% 30% 30% 30% Kg. 30% Kg. 30% Kg. 30% (5) - - - - - - - - - Kg. 30% -] Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% - - - - - - - - - 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for tariff item 2008 92 00 and the entries relating thereto (w.e.f. 1-1-2012). 5 (1) (2) 2008 99 99 ---- Other (3) Kg. (4) 30% (5) - 2009 2009 11 00 2009 12 00 2009 19 00 2009 21 00 2009 29 00 2009 31 00 2009 39 00 2009 41 00 2009 49 00 2009 50 00 2009 61 00 2009 69 00 FRUIT JUICES (INCLUDING GRAPE MUST) AND VEGETABLE JUICES, UNFERMENTED AND NOT CONTAINING ADDED SPIRIT, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER Orange juice: Frozen Not frozen, of a Brix value not exceeding 20 Other Grapefruit (including pomelo) juice:] Of a Brix value not exceeding 20 Other Juice of any other single citrus fruit: Of a Brix value not exceeding 20 Other Pineapple juice: Of a Brix value not exceeding 20 Other Tomato juice Grape juice (including grape must): Of a Brix value not exceeding 30 Other Apple juice: - -- -- -- 1[- -- -- - -- -- - -- -- - - -- -- - Kg. 35% Kg. 35% Kg. 35% Kg. Kg. Kg. Kg. Kg. Kg. Kg. 2[50%] 2[50%] 2[50%] 2[50%] 2[50%] 2[50%] 2[50%] - - Kg. 2[50%] Kg. 2[50%] - - - - - - - - - - - - - 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for the entry in column (2) (w.e.f. 1-1-2007). 2.Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 2009 (except tariff items 2009 11 00, 2009 12 00 and 2009 19 00) (w.e.f. 28-3-2018). 6 (1) (2) (3) (4) (5) 2009 71 00 2009 79 00 2009 80 -- -- - 2[- Of a Brix value not exceeding 20 Other Juice of any other single fruit or vegetable: Juice of any other single fruit or vegetable: Kg. 1[50%] Kg. 1[50%] - - 2009 81 00 -- Cranberry (Vaccinium macrocarpon, Vaccinium Oxycoccos Vaccinium vitis-idaea) juice Kg. 30% 2009 89 -- Other: 2009 89 10 --- Mango juice 2009 89 90 --- Other 2009 90 00 - Mixtures of juices Kg. 1[50%] Kg. 1[50%] Kg. 1[50%] - - - - - -] - 1. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 2009 (except tariff items 2009 11 00, 2009 12 00 and 2009 19 00) (w.e.f. 28-3-2018). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for sub-heading 2009 80 for tariff items 2009 80 10 and 2009 80 90 and the entries relating thereto (w.e.f. 1-1-2012). 7 CHAPTER 21 Miscellaneous edible preparations NOTES 1. This Chapter does not cover: (a) mixed vegetables of heading 0712; (b) roasted coffee substitutes containing coffee in any proportion (heading 0901); (c) flavoured tea (heading 0902); (d) spices or other products of headings 0904 to 0910; (e) food preparations, other than the products described in heading 2103 or 2104, containing more than 20 per cent by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (f) yeast put up as a medicament or other products of heading 3003 or 3004; or (g) prepared enzymes of heading 3507. 2. Extracts of the substitutes referred to in Note 1(b) above are to be classified in heading 2101. 3. For the purposes of heading 2104, the expression “homogenised composite food preparations” means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, 1[vegetables, fruit or nuts], put up for retail sale 2[as food suitable for infants or young children] or for dietetic purposes, in containers of a net weight content not exceeding 250g. 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. SUPPLEMENTARY NOTES 1. In this Chapter, “Pan masala” means any preparation containing betel nuts and any one or more of the following ingredients, namely: lime, katha (catechu) and tobacco whether or not containing any other ingredients, such as cardamom, copra or menthol. 2. In this Chapter “betel nut product known as Supari” means any preparation containing betelnuts, but not containing any one or more of the following ingredients, namely: lime, katha (catechu) and tobacco whether or not containing any other ingredients, such as cardamom, copra or menthol. 3. For the purposes of tariff item 2106 90 11, the expression “Sharbat” means any non-alcoholic sweetened beverage or syrup containing not less than 10% fruit juice or flavoured with non-fruit favours, such as rose, Khus, Kevara, but not including aerated preparations. 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for “vegetables or fruit,” (w.e.f. 1-1-2012). 2. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for “as infant food” (w.e.f. 1-1-2017). 1 4. Tariff item 2106 90 50, inter alia, includes preparations for lemonades or other beverages, consisting, for example, of flavoured or coloured syrup, syrup flavoured with an added concentrated extract, syrup flavoured with fruit juice and intended for use in the manufacture or aerated water, such as in automatic vending machines. 5. Heading 2106 (except tariff items 2106 90 20 and 2106 90 30), inter alia, includes: (a) protein concentrates and textured protein substances; (b) preparations for use, either directly or after processing (such as cooking, dissolving or boiling in water, milk or other liquids), for human consumption; (c) preparations consisting wholly or partly of foodstuffs, used in the making of beverages of food preparations for human consumption; (d) powders for table creams, jellies, ice-creams and similar preparations, whether or not sweetened; (e) flavouring powders for making beverages, whether or not sweetened; (f) preparations consisting of tea or coffee and milk powder, sugar and any other added ingredients; (g) preparations (for example, tablets) consisting of saccharin and foodstuff, such as lactose, used for sweetening purposes; (h) pre-cooked rice, cooked either fully or partially and their dehydrates; and (i) preparations for lemonades or other beverages, consisting, for example, of flavoured or coloured syrups, syrups flavoured with an added concentrated extract, syrup flavoured with fruit juices and concentrated fruit juice with added ingredients. 6. Tariff item 2106 90 99 includes sweet meats commonly known as “Misthans” or “Mithai” or called by any other name. They also include products commonly known as “Namkeens”, “Mixtures”, “Bhujia”, “Chabena” or called by any other name, Such products remain classified in these sub-headings irrespective of the nature of their ingredients. Tariff Item Description of goods Unit Rate of duty Standard Preferential Areas (3) (4) (5) (1) 2101 (2) EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE; AND PREPARATIONS WITH A BASIS OF THESE PRODUCTS OR WITH A BASIS OF COFFEE, TEA OR MATÉ; ROASTED CHICORY AND OTHER ROASTED COFFEE SUBSTITUTES, AND EXTRACTS, ESSENCES AND CONCENTRATES THEREOF Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: - 2 (1) 2101 11 2101 11 10 2101 11 20 2101 11 30 2101 11 90 2101 12 00 -- --- --- --- --- -- 2101 20 - 2101 20 10 2101 20 20 2101 20 30 2101 20 90 2101 30 2101 30 10 2101 30 20 2101 30 90 2102 2102 10 2102 10 10 2102 10 20 2102 10 90 2102 20 00 2102 30 00 --- --- --- --- - --- --- --- - --- --- --- - - (2) (3) (4) (5) Extracts, essences and concentrates Instant coffee, flavoured Instant coffee, not flavoured Coffe aroma Other Preparations with basis of extracts, essences, concentrates or with a basis of coffee Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate: Instant tea Quick brewing black tea Tea aroma Other Roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof: Roasted chicory Roasted coffee substitutes Other YEASTS (ACTIVE OR INACTIVE); OTHER SINGLE-CELL MICROORGANISMS, DEAD (BUT NOT INCLUDING VACCINES OF HEADING 3002); PREPARED BAKING POWDERS Active yeasts: Culture yeast Baker's yeast Other Inactive yeasts, other single-cell micro- organisms, dead Kg. Kg. Kg. Kg. Kg. 30% 30% 30% 30% 30% Kg. Kg. Kg. 30% 30% 30% Kg. 30% Kg. Kg. Kg. 30% 30% 30% Kg. Kg. Kg. Kg. 30% 30% 30% 30% Prepared baking powders Kg. 30% - - - - - - - - - - - - - - - - - 3 (2) (3) (4) (5) Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% - - - - - - - - - - - - - (1) 2103 2103 10 00 2103 20 00 2103 30 00 2103 90 2103 90 10 2103 90 20 SAUCES AND PREPARATIONS 1[THEREFOR; MIXED] CONDIMENTS AND MIXED SEASONINGS; MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD Soya sauce Tomato ketchup and other tomato sauces Mustard flour and meal and prepared mustard Other: - - - - --- --- Curry paste Chilli sauce 2103 90 30 --- Majonnaise and salad dressings 2103 90 40 --- Mixed, condiments and mixed seasoning 2103 90 90 --- Other 2104 2104 10 2104 10 10 2104 10 90 2104 20 00 2105 00 00 2106 2106 10 00 2106 90 - --- --- - - - SOUPS AND BROTHS AND PREPARATIONS THEREFOR; HOMOGENISED COMPOSITE FOOD PREPARATIONS Soups and broths and preparations therefor: Dried Other Homogenised composite food preparations Kg. ICE CREAM AND OTHER EDIBLE ICE, WHETHER OR NOT CONTAINING COCOA Kg. FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED Protein concentrates and textured protein substances Other: Kg. 2[40%] --- Soft drink concentrates: 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “THEREFOR, MIXED” (w.e.f. 1-1-2020). 2. Subs by vide Notification No. 45/2018-Customs Dated 23.05.2018 for the following:- “30%” 4 (1) (2) 2106 90 11 ---- Sharbat 2106 90 19 ---- Other (3) (4) (5) Kg. Kg. Kg. Kg. Kg. 1[150%] 1[150%] 1[150%] 1[150%] 1[150%] Pan masala Betel nut product known as “Supari” Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup Compound preparations for making non- alcoholic beverages Kg. 1[150%] Food flavouring material Churna for pan Custard powder Other: 2106 90 91 ---- Diabetic foods 2106 90 92 ---- Sterilized or pasteurized millstone 2106 90 99 ---- Other Kg. Kg. Kg. Kg. Kg. Kg. 1[150%] 1[150%] 1[150%] 1[150%] 1[150%] 1[150%] 2106 90 20 2106 90 30 2106 90 40 2106 90 50 2106 90 60 2106 90 70 2106 90 80 --- --- --- --- --- --- --- --- - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) (w.e.f. 11-5-2007). 5 CHAPTER 22 Beverages, spirits and vinegar NOTES 1. This Chapter does not cover: (a) 1[products of this Chapter] (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103); (b) sea water (heading 2501); (c) distilled or conductivity water or water of similar purity 2[(heading 2853)]; (d) acetic acid of a concentration exceeding 10 per cent by weight of acetic acid (heading 2915); (e) medicaments of heading 3003 or 3004; or (f) 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 20o C. 3. For the purposes of heading 2202, the term “non-alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate. SUB-HEADING NOTE For the purposes of sub-heading 2204 10, the expression “sparkling wine” means wine which, when kept at a temperature of 20o C in closed containers, has an excess pressure of not less than 3 bars. Tariff Item Description of goods Unit Rate of duty (1) 2201 (2) (3) (4) (5) Standard Preferential Areas WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AND SNOW 2201 10 - Mineral waters and aerated waters 2201 10 10 --- Mineral waters 2201 10 20 --- Aerated waters 1 1 30% 30% - - 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “products falling thereunder” (w.e.f. 1-1-2020). 2. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “heading 2851” (w.e.f. 1-1-2007). 1 (1) 2201 90 2201 90 10 2201 90 90 2202 (2) Other: Ice and snow Other - --- --- (3) (4) (5) 1 1 30% 30% - - WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON-ALCOHOLIC BEVERAGES, NOT INCLUDING FRUIT OR VEGETABLE JUICES OF HEADING 2009 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: Aerated water Lemonade Other Other: Non alcoholic beer Other: Soya milk drinks, whether or not sweetened or flavoured Fruit pulp or fruit juice based drink Beverages containing milk Other BEER MADE FROM MALT WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF HEADING 2009 Sparking wine Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: 1 1 1 1 1 1 1 1 1 1 30% 30% 30% 30% 30% 30% 30% 30% 100% - - - - - - - -] - 2[150%] - 2202 10 - 2202 10 10 2202 10 20 2202 10 90 2202 91 00 2202 99 2202 99 10 2202 99 20 2202 99 30 2202 99 90 2203 00 00 2204 2204 10 00 --- --- --- 1[- -- -- --- --- --- --- - - - 1. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for sub-heading 2202 90, tariff items 2202 90 10 to 2202 90 90 and the entries relating thereto (w.e.f. 1-1-2017). 2. Subs. by Notification No. 81/2007 dated 03.07.2007, w.e.f. 03.07.2007. 2 (3) (4) (5) - 1 1 1 1 1 1 1 1 1 1 1 1 1 - 1[150%] 1[150%] 1[150%] 150% 150% 150% 1[150%] 1[150%] 1[150%] 1[150%] 1[150%] 1[150%] 150% - - - - - - -] - - - - - - -] -- --- --- --- -- --- --- --- -- --- --- --- - - - (1) 2204 21 2204 21 10 2204 21 20 2204 21 90 2[2204 22 2204 22 10 2204 22 20 2204 22 90 2204 29 2204 29 10 2204 29 20 2204 29 90 2204 30 00 2205 2205 10 00 2205 90 00 3[2206 00 00 2207 (2) In containers holding 21 or less: Port and other red wines Sherry and other white wines Other In containers holding more than 2 l but not more than 101: Port and other red wines Sherry and other white wines Other Other: Port and other red wines Sherry and other white wines Other Other grape must VERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES In contains holding 21 or less Other OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD, SAKE); 4[ MIXTURES OF FERMENTED BEVERAGES AND MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES”], NOT ELSEWHERE SPECIFIED OR INCLUDED UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH 1. Subs. by Notification No. 81/2007 dated 03.07.2007, w.e.f. 03.07.2007. 2. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 3. Subs. by s. 141(ii) and the fourth schedule, ibid., for tariff item 2206 00 00 and the entries relating thereto (w.e.f. 1-1-2017). 4. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “MIXTURES OF FERMENTED BEVERAGES AND NON- ALCOHOLIC BEVERAGES” (w.e.f. 1-1-2020). 3 (1) 2207 10 2207 10 11 2207 10 19 2207 10 90 2207 20 00 2208 - --- --- --- --- - (2) (3) (4) (5) Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher: Rectified spirit: Concentrates of alcoholic beverages Other Other Ethyl alcohol and other spirits, denatured, of any strength UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL.; SPIRIT, LIQUEURS AND OTHER SPIRITUOUS BEVERAGES - - 1 1 1 1 - - 1[150%] 1[150%] 1[150%] 30% 2208 20 - Spirits obtained by distilling grape wine or grape marc: - - --- In containers holding 2 l or less: 2208 20 11 2* ---- Brandy * * 2208 20 19 ---- Other 2208 20 91 3* 2208 20 99 2208 30 --- Other: ---- Brandy * * ---- Other - --- Whiskies: In containers holding 2 l or less: 2208 30 11 ---- Bourbon whiskey 2208 30 12 ---- Scotch 2208 30 13 ---- Blended 2208 30 19 ---- Other --- Other: 1 * 1 1 * 1 1 - 1 1 1 1 1[150%] * 1[150%] 1[150%] * 1[150%] 1[150%] - 1[150%] 1[150%] 1[150%] 1[150%] - - - - - - - - * - - * - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the second schedule, for the entry in column (4) (w.e.f. 11-5-2007). 2. Tariff item 2208 20 12 and the entries relating thereto omitted by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1- 2020). 3. Tariff item 2208 20 92 and the entries relating thereto omitted by s. 88(b) and the Fifth Schedule, ibid. (w.e.f. 1-1-2020). 4 (1) (2) 2208 30 91 ---- Bourbon whiskey 2208 30 92 ---- Scotch 2208 30 93 ---- Blended 2208 30 99 2[2208 40 2208 40 11 2208 40 12 2208 40 91 2208 40 92 2208 50 2208 50 11 2208 50 12 3* ---- Other - -- Rum and other spirits obtained by distilling fermented sugarcane products: In containers holding 21 or less: ---- Rum ---- Other Other: --- ---- Rum ---- Other - --- Gin and Geneva: In containers holding 2 l or less: ---- Gin ---- Geneva * --- * Other: 2208 50 91 ---- Gin 2208 50 92 4[2208 60 00 ---- Geneva - Vodka 2208 70 2208 70 11 2208 70 12 2208 70 91 - --- ---- Liqueurs and cordials: In containers holding 2 l or less: Liquors ---- Cordials --- ---- Other: Liquors 2208 70 92 ---- Cordials (3) 1 1 1 1 1 1 1 1 1 1 * 1 1 1 1 1 - 1 1 (4) 1[150%] 1[150%] 1[150%] 1[150%] (5) - - - - 1[150%] 1[150%] 1[150%] 1[150%] 1[150%] 1[150%] * 1[150%] 1[150%] 150% 1[150%] 1[150%] - 1[150%] 1[150%] - - - -] - - * - - -] - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the second schedule, for the entry in column (4) (w.e.f. 11-5-2007). 2. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for sub-heading 2208 40, tariff items 2208 40 11 and 2208 40 12 and the entries relating thereto (w.e.f. 1-1-2007). 3. Tariff item 2208 50 13 omitted by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 4. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 2208 60 93 and the entries relating thereto (w.e.f. 1-1- 2020). 5 (1) 2208 90 2208 90 11 2208 90 12 - --- ---- ---- (2) Other: In containers holding 2 l or less: Tequila Indenatured ethyl alcohol 2208 90 19 ---- Other 2208 90 91 2208 90 92 --- ---- ---- Other: Tequila Indenatured ethyl alcohol 2208 90 99 ---- Other 2209 2209 00 2209 00 10 2209 00 20 2209 00 90 - --- --- --- VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID Vinegar and substitutes for vinegar obtained from acetic acid: Brewed vinegar Synthetic vinegar Other (3) (4) (5) 1 1 1 1 1 1 1 1 1 1[150%] 1[150%] 1[150%] 1[150%] 1[150%] 1[150%] 30% 30% 30% - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the second schedule, for the entry in column (4) (w.e.f. 11-5-2007). 6 Residues and waste from the food industries; prepared animal fodder CHAPTER 23 NOTE Heading 2309 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. SUB-HEADING NOTE For the purposes of sub-heading 2306 41, the expression “low erucic acid rape or colza seeds” means seeds as defined in Sub-heading Note 1 to Chapter 12. Tariff Item Description of goods Unit Rate of duty (1) 2301 2301 10 - (2) (3) (4) (5) Standard Preferential Areas FLOURS, MEALS AND PELLETS, OF MEAT OR MEAT OF FAL, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, UNFIT FOR HUMAN CONSUMPTION; GREAVES Flours, meals and pellets, of meat or meat offal; greaves: 2301 10 10 --- Meat meals and pellets (including tank age) Kg. 30% 2301 10 90 --- Other (including greaves) Kg. 30% 2301 20 - Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates: --- Fish meal, unfit for human consumption: 2301 20 11 ---- In Powder form 2301 20 19 ---- Other 2301 20 90 --- Other Kg. Kg. Kg. 30% 30% 30% 2302 BRAN, SHARPS AND OTHER RESIDUES, WHETHER OR NOT IN THE FORM OF PELLETS, DERIVED FROM THE SIFTING, MILLING OR OTHER WORKING OF CEREALS OR OF LEGUMINOUS PLANTS - - - - - 1 (1) (2) (3) (4) (5) 2302 10 - Of maize (corn): 2302 10 10 --- Maize bran 2302 10 90 --- Other 1* 2302 30 00 2302 40 00 2302 50 00 2303 2303 10 00 2303 20 00 2303 30 00 2304 2304 00 * - - - - - - - - - - - Kg. 30% Kg. 30% * * Kg. 30% Kg. 30% Kg. 30% - - * Of wheat Of other cereals Of leguminous plants RESIDUES OF STARCH MANUFACTURE AND SIMILAR RESIDUES, BEET-PULP, BAGASSE AND OTHER WASTE OF SUGAR MANUFACTURE, BREWING OR DISTILLING DREGS AND WASTE, WHETHER OR NOT IN THE FORM OF PELLETS Residues of starch manufacture and similar residues Beet-pulp, bagasse and other waste of sugar manufacture Kg. 30% Kg. 30% Brewing or distilling dregs and waste Kg. 30% OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS RESULTING FROM THE EXTRACTION OF SOYABEAN OIL Oil-cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil: 2304 00 10 --- 2304 00 20 --- Oil-cake and oil-cake meal of soyabean, expeller variety Oil-cake and soyabean, solvent extracted (defatted) variety Kg. 30% Kg. 30% 2304 00 30 --- Meal of soyabean, solvent extracted Kg. 30% (defatted) 2304 00 90 --- Other Kg. 30% - - - * - - - - - - - - - - - 1. Sub-heading 2302 20, tariff items 2302 20 10 to 2302 20 90 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2 (1) 2305 2305 00 (2) (3) (4) (5) - - OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF GROUND-NUT OIL Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil: 2305 00 10 --- Oil-cake and oil-cake meal of ground- nut, expeller variety Kg. 30% Oil-cake and oil-cake meal of ground- nut solvent extracted variety (defatted) Other Kg. 30% Kg. 30% 2305 00 20 2305 00 90 2306 2306 10 2306 10 10 2306 10 20 2306 10 30 2306 10 40 2306 10 90 2306 20 2306 20 10 2306 20 20 --- --- -- - --- --- --- --- --- - --- --- OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF VEGETABLE FATS OR OILS, OTHER THAN THOSE OF HEADING 2304 OR 2305 Of cotton seeds: Oil-cake and oil-cake meal, decorticated expeller variety Oil-cake and oil-cake meal, decorticated solvent extracted (defatted) variety Oil-cake and oil-cake meal, undecorticated, expeller variety Oil-cake and oil-cake meal, undecorticated, solvent extracted (defatted) variety Other Of linseed: Oil-cake and oil-cake meal, expeller variety Oil-cake and oil-cake meal, solvent extracted (defatted) variety Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% - - - - - - - - - - - 2306 20 90 --- Other 2306 30 - Of sunflower seeds: 3 (1) (2) (3) (4) (5) 2306 30 10 --- 2306 30 20 --- Oil-cake and oil-cake meal, expeller variety Oil-cake and oil-cake meal, solvent extracted (defatted) variety 2306 30 90 --- Other 2306 41 00 2306 49 00 2306 50 - -- -- - Of rape or colza seeds: Of lower uric acid rape or colza seeds Other Of coconut or copra: 2306 50 10 --- 2306 50 20 --- Oil-cake and oil-cake meal, expeller variety Oil-cake and oil-cake meal, solvent extracted (defatted) variety 2306 50 90 --- Other 2306 60 00 1* 2306 90 - * - --- Of palm nuts or kernels * Other: Oil-cake and oil-cake meal, expeller variety: 2306 90 11 ---- Of mowra seeds 2306 90 12 ---- Of mustard 2306 90 13 ---- Of niger seeds 2306 90 14 ---- Of seasamum seeds 2306 90 15 ---- Of mango kernel 2306 90 16 ---- Of sal (de-oiled) 2306 90 17 ---- Of castor seeds 2306 90 18 ---- Of neem seeds 2306 90 19 ---- Of other seeds Kg. 30% Kg. 30% Kg. 30% Kg. Kg. - 30% 30% - Kg. 30% Kg. 30% Kg. Kg. * 30% 30% * Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. 30% 30% 30% 30% 30% 30% 30% 30% 30% - - - - - - - - - - * - - - - - - - - - 1. Tariff item 2306 70 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 4 (1) (2) (3) (4) (5) --- Oil-cake and oil-cake meal, solvent extracted (defatted) variety: Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. Kg. 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% Kg. Kg. 30% 30% Kg. Kg. Kg. 30% 30% 30% Kg. 30% 2306 90 21 ---- Of mustard seeds 2306 90 22 ---- Of niger seeds 2306 90 23 ---- Of cardi seeds 2306 90 24 ---- Of seasamum seeds 2306 90 25 ---- Of mango kernel 2306 90 26 ---- Of sal (de-oiled) 2306 90 27 ---- Of castor seeds 2306 90 28 ---- Of neem seeds 2306 90 29 ---- Of other seeds --- --- 2306 90 30 2306 90 90 2307 00 00 2308 00 00 2309 2309 10 00 2309 90 2309 90 10 2309 90 20 2309 90 31 2309 90 32 - - --- --- --- ---- ---- Residues babool seed extraction Other WINE LEES; ARGOL VEGETABLES MATERIALS AND VEGETABLE WASTE, VEGETABLE RESIDUES AND BY-PRODUCTS, WHETHER OR NOT IN THE FORM OF PELLETS, OF A KIND USED IN ANIMAL FEEDING, NOT ELSEWHERE SPECIFIED OR INCLUDED PREPARATIONS OF A KIND USED IN ANIMAL FEEDING Other: Compounded animal feed Concentrates for compound animal feed Feeds for fish (prawn, etc.): Prawn and shrimps feed Fish meal in powdered form 2309 90 39 ---- Other 2309 90 90 --- Other 5 Dog or cat food, put up for retail sale Kg. 30% - - - - - - - - - - - - - - - - - - - - CHAPTER 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES NOTE This Chapter does not cover medicinal cigarettes (Chapter 30). SUPPLEMENTARY NOTES For the purposes of this Chapter: (1) “tobacco” means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth. (2) “cut-tobacco” means the prepared or processed cut-to-size tobacco which is generally blended or moisturised to a desired extend for use in the manufacture of machine-rolled cigarettes. (3) “smoking mixtures for pipes and cigarettes” of sub-heading 2403 10 does not cover “Gudaku”. 1[SUB-HEADING NOTE For the purposes of sub-heading 2403 11, the expression “water pipe tobacco” means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this sub-heading.] Tariff Item Description of goods Unit Rate of duty (1) 2401 2401 10 2401 10 10 2401 10 20 2401 10 30 2401 10 40 2401 10 50 2401 10 60 2401 10 70 2401 10 80 2401 10 90 2401 20 (2) UNMANUFACTURED TOBACCO; TOBACCO REFUSE Tobacco, not stemmed or stripped: Flue cured virginia tobacco Sun cured country (natu) tobacco Sun cured virginia tobacco Burley tobacco Tobacco for manufacture of biris, not stemmed Tobacco for manufacture of chewing tobacco Tobacco for manufacture of cigar and cheroot Tobacco for manufacture of hookah tobacco Other Tobacco, partly or wholly stemmed or stripped: - --- --- --- --- --- --- --- --- --- - Standard (3) (4) Preferential Areas (5) Kg. Kg. Kg. Kg. Kg. 30% 30% 30% 30% 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% - - - - - - - - - 1. Ins. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 1-1-2012). 1 (1) 2401 20 10 2401 20 20 2401 20 30 2401 20 40 2401 20 50 2401 20 60 2401 20 70 2401 20 80 2401 20 90 2401 30 00 2402 2402 10 2402 10 10 2402 10 20 2402 20 2402 20 10 2402 20 20 2402 20 30 2402 20 40 --- --- --- --- --- --- --- --- --- - - --- --- - --- --- --- --- (2) Flue cured virginia tobacco Sun cured country (natu) tobacco Sun cured virginia tobacco Burley tobacco Tobacco for manufacture of biris Tobacco for manufacture of chewing tobacco Tobacco for manufacture of cigar and cheroot Tobacco for manufacture of hookah tobacco Other Tobacco refuse CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES Cigars, cheroots and cigarillos, containing tobacco: Cigar and cheroots Cigarillos Cigarettes containing tobacco: Other than filter cigarettes, of length not exceeding 2[65 millimeters] Other than filter cigarettes, of length exceeding 2[65 millimeters] but not exceeding 70 millimeters 3[Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimeters or its actual length, whichever is more) not exceeding 2[65 millimeters]] 4[Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimeters or its actual length, whichever is more) exceeding 2[65 millimeters] but not exceeding 70 millimeters] (3) Kg. Kg. Kg. Kg. Kg. Kg. (4) 30% 30% 30% 30% 30% 30% Kg. 30% Kg. 30% Kg. Kg. 30% 30% Tu Tu 1[60%] 1[60%] Tu 30% Tu 30% Tu 30% (5) - - - - - - - - - - - - - - - 1. Subs. by Act 18 of 2008, s. 77(ii) and the second schedule, for the entry in column (4) (w.e.f. 10-05-2008). 2. Subs. by Act 23 of 2012, s. 131 and The Third Schedule, for the figures and word “60 millimetres” (w.e.f. 28-05-2012). 3. Subs. by Act 14 of 2010, s. 62 and The Third Schedule, for the entry in column (2) occurring against the tariff item 2402 20 30 (w.e.f. 08-05-2010). 4. Subs. by s. 62 and The Third Schedule, ibid., for the entry in column (2) occurring against the tariff item 2402 20 40 (w.e.f. 08-05-2010). 2 (3) Tu (4) 30% (5) - (1) (2) 2402 20 50 --- 1[Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimeters or its actual length, whichever is more) exceeding 70 millimeters but not exceeding 75 millimeters] 2*** 2402 20 90 --- Other 2402 90 2402 90 10 2402 90 20 2402 90 90 2403 2403 11 2403 11 10 2403 11 90 2403 19 2403 19 10 - --- --- --- 3[- -- --- --- -- --- --- Other: Cigarettes of tobacco substitutes Cigarillos of tobacco substitutes Other OTHER MANUFACTURED TOBACCO AND MANU FACTURED TOBACCO SUBSTITUTES; “HO MOGEN ISED” OR “RECONSTITUTED” TOBACCO; TO BACCO EX TRACTS AND ESSENCES Smoking tobacco, whether or not containing tobacco substitutes in any proportion: Water pipe tobacco specified in Sub-heading Note to this Chapter: Hookah or gudaku tobacco Other Other: Tu 30% Tu Tu Tu 30% 30% 30% Kg. 30% Kg. 30% Smoking mixtures for pipes and cigarettes Kg. 30% Biris: - - - - - - - 1. Subs. by Act 14 of 2010, s. 62 and The Third Schedule, for the entry in column (2) occurring against the tariff item 2402 20 50 (w.e.f. 08-05-2010). 2. The tariff item 2402 20 60 and the entries relating thereto omitted by Act 25 of 2014, s. 94 and The Third Schedule (w.e.f. 06-08-2014). Earlier it was inserted by Act 14 of 2010, s. 62 and The Third Schedule (w.e.f. 08-05-2010). 3. Subs. by Act 8 of 2011, s. 60(a)(ii) and The Fifth Schedule, for sub-heading 2403 10, tariff items 2403 10 10 to 2403 10 90 and the entries relating thereto (w.e.f. 1-1-2012). 3 - -- -- --- --- --- --- --- --- --- --- 2403 91 00 2403 99 2403 99 10 2403 99 20 2403 99 30 2403 99 40 2403 99 50 2403 99 60 2403 99 70 2403 99 90 (1) (2) 2403 19 21 ---- Other than paper rolled biris, manufactured without the aid of machine 2403 19 29 ---- Other 2403 19 90 --- Other (5) - - -] - - - - - - - - - (3) Tu (4) 30% Tu 30% Kg. 30% Kg. 30% Kg. 30% Other: “Homogenised” or “reconstituted” tobacoo Other: Chewing tobacco Preparations containing chewing tobacco Kg. 30% Jarda scented tobacco Snuff Preparations containing snuff Tobacco extracts and essence Cut-tobacco Other Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% Kg. 30% 4 SECTION V MINERAL PRODUCTS CHAPTER 25 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS; LIME AND CEMENT NOTES 1. Except where their context or Note 4 to this Chapter otherwise re quires, 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 crystallization), but not products that 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. This Chapter does not cover: (a) sublimed sulphur, precipitated sulphur and colloidal sulphur (heading 2802); (b) earth colours containing 70% or more by weight of combined iron 1[evaluated as] Fe2O3 (heading 2821); (c) medicaments and other products of Chapter 30; (d) perfumery, cosmetic or toilet preparations (Chapter 33); (e) setts, curbstones and flagstones (heading 6801); mosaic cubes or the like (heading 6802); roofing, facing or damp course slates (heading 6803); (f) precious or semi-precious stones (heading 7102 or 7103); (g) cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium oxide, of heading 3824; optical elements of sodium chloride or of magnesium oxide (heading 9001); (h) billiard chalks (heading 9504); or (ij) writing or drawing chalks and tailors’ chalks (heading 9609). 3. Any products classifiable in heading 2517 and any other heading of this Chapter are to be classified in heading 2517. 4. Heading 2530 applies, inter alia, to: vermiculite, perlite and chlorites, un expanded; 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 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “evaluated at” (w.e.f. 1-1-2020). 1 similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete. SUPPLEMENTARY NOTE In heading 2523, “sagol” means cement obtained by heating limestone and burnt coal in a kiln; and “ashmoh” means cement obtained by fine grinding of paddy husk, ash and hydrated lime with an additive. Tariff Item Description of goods Unit Rate of duty (1) 2501 2501 00 - 2501 00 10 2501 00 20 2501 00 90 2502 00 00 2503 --- --- --- - 2503 00 - 2503 00 10 2503 00 90 2504 2504 10 2504 10 10 2504 10 20 --- --- - --- --- (2) SALT (INCLUDING TABLE SALT AND DENATURED SALT) AND PURE SODIUM CHLORIDE, WHETHER OR NOT IN AQUEOUS SOLUTION OR CONTAINING ADD ED ANTI-CAKING OR FREE FLOWING AGENTS; SEA WATER Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free flowing agents; Sea water: Common salt (including iodised salt) Rock salt Other UNROASTED IRON PYRITES SULPHUR OF ALL KINDS, OTHER THAN SUB LIMED SULPHUR, PRECIPITATED SULPHUR AND COLLODIAL SULPHUR Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur: Sulphur recovered as by-product in re finding of crude oil Other NATURAL GRAPHITE In powder or in flakes: Standard (3) (4) Preferential Areas (5) kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] kg. 1[10%] - - - - - - Graphite, crystalline Graphite, amorphous kg. kg. 2[10%] 2[10%] 2[10%] 2[10%] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurrings against all the tariff items (except all the tariff items of headings 2504 and 2510) (w.e.f. 11-5-2007). 2. Subs. by s. 114(i), ibid., for the entries in column (4) and column (5) occurrings against all the tariff items of heading 2504 (w.e.f. 11-5-2007). 2 (1) 2504 10 90 2504 90 2504 90 10 2504 90 90 2505 2505 10 2505 10 11 2505 10 12 2505 10 19 2505 10 20 2505 90 00 2506 2506 10 2506 10 10 3[2506 10 20 2506 20 2506 20 10 2506 20 20 2506 20 90 2507 - --- -- -- -- -- -- 2507 00 - --- - --- --- (2) Other Other: Graphite, micronised Other NATURAL SANDS OF ALL KINDS, WHETHER OR NOT COLOURED, OTHER THAN METAL-BEARING SANDS OF CHAPTER 26 Silica sands and quartz sands: Silica sands: Processed (white) Processed (brown) - --- ---- ---- ---- Other --- - Quartz sands Other QUARTZ (OTHER THAN NATURAL SANDS); QUARTZITE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE Quartz: In lumps In powder Quartzite: In lumps In powder Other KAOLIN AND OTHER KAOLINIC CLAYS, WHETHER OR NOT CALCINED Kaolin and other kaolinic clays, whether or not calcined: Crude Other: Pharmaceutical grade (3) kg. - kg. kg. (4) 1[10%] - 1[10%] 1[10%] (5) 1[10%] - 1[10%] 1[10%] kg. kg. kg. kg. kg. 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] kg. kg. - kg. kg. kg. 2[10%] 2[10%] - 2[10%] 2[10%] 2[10%] - - kg. 2[10%] kg. kg. 2[10%] 2[10%] - - - - - - - - - - -] - - - - 2507 00 10 2507 00 21 2507 00 22 --- --- ---- ---- Ceramic grade 1. Subs. by Act 22 of 2007, s. 114(i), for the entries in column (4) and column (5) occurrings against all the tariff items of heading 2504 (w.e.f. 11-5-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) all the tariff items (except all the tariff items of headings 2504 and 2510) (w.e.f. 11-5-2007). 3. Subs. by Act 21 of 2006, s. 63(b) and the fourth schedule, for tariff item 2506 10 20, sub-heading 2506 21, tariff items 2506 21 10 to 2506 29 00 and the entries relating thereto (w.e.f. 1-1-2007). 3 (1) 2507 00 29 2508 2508 10 2508 10 10 2508 10 90 3* 2508 30 2508 30 10 2508 30 20 2508 30 30 2508 30 90 2508 40 2508 40 10 2508 40 20 2508 40 90 2508 50 2508 50 10 2508 50 21 2508 50 22 2508 50 23 2508 50 31 2508 50 32 2508 50 39 2508 60 00 2508 70 00 (2) ---- Other (3) kg. (4) 1[10%] (5) - OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS OF HEADING 6806), ANDALUSITE, KYANITE AND SILLIMANITE, WHETHER OR NOT CALCINED; MUL LITE; CHAMOTTE OR DINAS EARTHS Bentonite: Crude 2[Other (includes processed and ground)] * Fire clay: Non-plastic Semi-plastic Plastic Other Other clays: Ball clay Earth clay Other Andalustite, kyanite and sillimanite: Andalusite Kyanite: - --- --- * - --- --- --- --- - --- --- --- - --- --- ---- Crude, other than calcined ---- Processed, other than calcined (washed or ground or screened or beneficiated) Sillimanite: Lumps Fines (including sand) ---- Calcined --- ---- ---- ---- Other - - Mullite Chamotte or dinas earths - kg. kg. * kg. kg. kg. kg. kg. kg. kg. - kg. - kg. kg. - 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - 1[10%] - 1[10%] 1[10%] kg. 1[10%] kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - - - - - - - - - - - - - 2509 00 00 - CHALK 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) all the tariff items (except all the tariff items of headings 2504 and 2510 (w.e.f. 11-5-2007). 2. Substituted for the following entry “Other (includes processed, activated and ground)” by the Notification No.: 137/2006- Customs (N.T.) w.e.f. 01.01.2007. 3. Sub-heading 2508 20, tariff items 2508 20 10 and 2508 20 90 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the fourth schedule (w.e.f. 1-1-2007). 4 (1) 2510 2510 10 2510 10 10 2510 10 20 2510 10 30 2510 10 90 2510 20 2510 20 10 2510 20 20 2510 20 30 2510 20 90 2511 2511 10 2511 10 10 2511 10 20 2511 10 90 2511 20 00 2512 - - --- --- --- --- - --- --- --- --- - --- --- --- - 2512 00 - (2) (3) (4) (5) 5% 5% 5% 5% 5% 5% 5% 5% 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - - - kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. NATURAL CALCIUM PHOSPHATES, NATURAL ALU MI NIUM CALCIUM PHOSPHATES AND PHOSPHATIC CHALK Unground: Natural calcium phosphate Natural aluminium calcium phosphate Natural calcium phosphate apatite Other Ground: Natural calcium phosphates Natural aluminium calcium phosphate Natural calcium phosphates apatite Other NATURAL BARIUM SULPHATE (BARYTES); NATURAL BARIUM CARBONATE (WITHERITE), WHETHER OR NOT CALCINED, OTHER THAN BARIUM OXIDE OF HEADING 2816 Natural barium sulphate (barytes): Lumps Powder Other Natural barium carbonate (witherite) SILICEOUS FOSSIL MEALS (FOR EXAMPLE, KIESEL GUHR, TRIPOLITE AND DIATOMITE) AND SIMILAR SILICEOUS EARTHS, WHETHER OR NOT CALCINED, OF AN APPARENT SPECIFIC GRAVITY OF 1 OR LESS Siliceous fossil meals (for example, kiesel guhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less: 2512 00 10 2512 00 20 --- --- Kieselguhr Tripolite kg. kg. 1[10%] 1[10%] - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) all the tariff items (except all the tariff items of headings 2504 and 2510 (w.e.f. 11-5-2007). 5 (1) 2512 00 30 2512 00 90 2[2513 2513 10 00 2513 20 2513 20 10 2513 20 20 2513 20 30 2513 20 90 2514 00 00 2515 2515 11 00 2515 12 2515 12 10 2515 12 20 2515 12 90 --- --- -- -- - --- --- --- --- - - - -- -- --- --- (2) Diatomite Other PUMICE STONE; EMERY; NATURAL CORUNDUM, NATURAL GARNET AND OTHER NATU ABRASIVES, WHETHER OR NOT HEAT--TREATED (3) kg. kg. - (4) 1[10%] 1[10%] - Pumice stone kg. 1[10%] Emery, natural corundum, natural garnet and other natural abrasives: - - Emery Natural corundum Natural garnet Other SLATE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE MARBLE, TRAVERTINE, ECAUSSINE AND OTHER CAL CAREOUS MONUMENTAL OR BUILDING STONE OF AN APPAR ENT SPECIFIC GRAVITY OF 2.5 OR MORE, AND ALABASTER, WHETHER OR NOT ROUGHLY TRIM MED OR MERELY CUT, BY SAWING OR OTHER WISE, INTO BLOCKS OR SLABS OF A RECT ANGULAR (INCLUD ING SQUARE) SHAPE Marble and travertine: Crude or roughly trimmed Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: Blocks Slabs Other kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - kg. 3[40%] - - kg. kg. kg. 3[40%] 3[40%] 3[40%] (5) - - - -] - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) all the tariff items (except all the tariff items of headings 2504 and 2510 (w.e.f. 11-5-2007). 2. Subs. by Act 21 of 2006, s. 63(b) and the fourth schedule, for heading 2513, tariff items 2513 11 00 and 2513 19 00 and the entries relating thereto (w.e.f. 1-1-2007). 3. Subs. by Act 47 of 2016, s. 4, for the entry “10%” in column (4) occurring against tariff item 2515 11 00, 2515 12 10, 2515 12 20, 2515 1290 (w.e.f. 08-09-2016). 6 - --- --- - - -- -- -- - --- --- --- (1) 2515 20 2515 20 10 2515 20 90 2516 2516 11 00 3[2516 12 00 2516 20 00 2516 90 2516 90 10 2516 90 20 2516 90 90 2517 2517 10 - 2517 10 10 --- (2) Ecaussine and other calcareous monumental or building stone; alabaster: Alabaster Other GRANITE, PORPHYRY, BASALT, SANDSTONE AND OTHER MONUMENTAL OR BUILDING STONE, WHETH ER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE Granite: Curde or roughly trimmed Merely cut, by sawing, or otherwise into blocks or slabs of a rectangular (including square) shape Sandstone: Other monumental or building stone: Pakur stone Stone boulders Other PEBBLES, GRAVEL, BROKEN OR CRUSHED STONE, OF A KIND COMMONLY USED FOR CONCRETE AGGRE GATES, 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 IN CORPO RATING THE MATERIALS CITED IN THE FIRSTPART OF THE HEADING; TARRED MACADAM; GRAN ULES, CHIPPINGS AND POWDER, OF STONES OF HEADING 2515 OR 2516, WHETHER OR NOT HEAT-TREATED Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other bal last, shingle and flint, whether or not heat-treated: Pakur stone, crushed or broken (3) - kg. kg. - (4) - 1[10%] 1[10%] - (5) - - - - kg. kg. 2[40%] 2[40%] kg. 1[10%] kg. kg. kg. - 1[10%] 1[10%] 1[10%] - - - kg. 1[10%] - - -] - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) all the tariff items (except all the tariff items of headings 2504 and 2510 (w.e.f. 11-5-2007). 2. Subs. by Act 47 of 2016, s. 4, for the entry “10%” in column (4) occurring against tariff item 2516 11 00, 2516 12 00 (w.e.f. 08-09-2016). 3. Subs. by Act 21 of 2006, s. 63(b) and the fourth schedule, for tariff items 2516 12 00 to 2516 22 00 and the entries relating thereto (w.e.f. 1-1-2007) 7 --- --- - - -- -- -- - - - - - - - (1) 2517 10 20 2517 10 90 2517 20 00 2517 30 00 2517 41 00 2517 49 00 2518 2518 10 00 2518 20 00 2518 30 00 2519 2519 10 00 2519 90 2519 90 10 2519 90 20 2519 90 30 (2) Flint Other Macadam of slag, dross or similar indus trial waste, whether or not incorporating the ma terials cited in sub-heading 251710 (3) kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] Tarred macadam kg. 1[10%] Granules, chippings and powder, of stone of heading 2515 or 2516, whether or not heat-treated: Of marble Other DOLOMITE, WHETHER OR NOT CALCINED OR SIN TERED, INCLUDING DOLOMITE ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE; DOMITE RAMMING MIX Dolomite, not calcined or sintered Calcined or sintered dolomite Dolomite ramming mix NATURAL MAGNESIUM CARBONATE (MAGNESITE); FUSED MAGNESIA; DEAD- BURNED (SINTERED) MAG NESIA, WHETHER OR NOT CONTAINING SMALL QUAN TITIES OF OTHER OXIDES ADDED BEFORE SIN TERING; OTHER MAGNESIUM OXIDE, WHETHER OR NOT PURE Natural magnesium carbonite (magnesite) Other: kg. kg. - 1[10%] 1[10%] - kg. kg. kg. 1[10%] 1[10%] 1[10%] kg. - kg. kg. kg. kg. kg. 1[10%] - 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] --- --- Fused magnesia (natural) Dead-burnt (sintered) magnesia --- Magnesium calcined (other than dead- burnt) not else where specified or included 2519 90 40 --- Magnesium oxide 2519 90 90 --- Other (5) - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) all the tariff items (except all the tariff items of headings 2504 and 2510 (w.e.f. 11-5-2007). 8 (1) 2520 (2) (3) (4) (5) GYPSUM; ANHYDRITE; PLASTERS (CONSISTING OF CALCINED GYPSUM OR CAL CIUM SULPHATE) WHE THER OR NOT COLOURED, WITH OR WITHOUT SMALL QUANTI TIES OF AC CELERATORS OR RETARDERS 2520 10 - Gupsum; anhydrite: 2520 10 10 --- Natural 2520 10 20 --- Marine 2520 10 90 --- Other 2520 20 2520 20 10 2520 20 90 2521 2521 00 2521 00 10 2521 00 90 2522 2522 10 00 2522 20 00 2522 30 00 2523 2523 10 00 2523 21 00 - --- --- - --- --- - - - - - - - -- Plasters: Calcined Other LIMESTONE FLUX; LIMESTONE AND OTHER CAL CA REOUS STONE, OF A KIND USED FOR THE MANU FAC TURE OF LIME OR CEMENT Limestone flux; limestone and other cal ca re ous stone, of a kind used for the manu fac ture of lime or cement: Limestone flux (L.D., below 1% SiO2) Other QUICKLIME, SLAKED LIME AND HYDRAULIC LIME, OTHER THAN CALCIUM OXIDE AND HYDROXIDE OF HEADING 2825 Quicklime Slaked lime Hydraulic lime PORTLAND CEMENT, ALUMINOUS CEMENT, SLAG CE MENT, SUPERSULPHATE CEMENT AND SIMILAR HY DRAULIC CEMENTS, WHETHER OR NOT COLOURED OR IN THE FORM OF CLINKERS Cement clinkers Portland cement: - kg. kg. kg. - kg. kg. - kg. kg. - kg. kg. kg. - 1[10%] 1[10%] 1[10%] - 1[10%] 1[10%] - 1[10%] 1[10%] - 1[10%] 1[10%] 1[10%] kg. 1[10%] White cement, whether or not artificially coloured kg. 1[10%] - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) all the tariff items (except all the tariff items of headings 2504 and 2510 (w.e.f. 11-5-2007). 9 (1) 2523 29 2523 29 10 2523 29 20 2523 29 30 2523 29 40 2523 29 90 2523 30 00 2523 90 2523 90 10 2523 90 20 2523 90 90 2524 2[2524 10 10 2524 90 2524 90 11 2524 90 12 2524 90 13 2524 90 14 2524 9019 2524 90 21 2524 90 22 2524 90 23 2524 90 24 2524 90 29 2524 90 31 2524 90 32 2524 90 33 2524 90 34 2524 90 39 - 2524 90 91 2524 90 99 2525 -- --- --- --- --- --- - - --- --- --- - -- -- -- -- -- -- -- -- - -- -- -- -- -- -- -- -- -- -- -- -- -- -- - (2) Other: Ordinary portland cement, dry Ordinary portland cement, coloured Portland pozzolana Cement Portland slag cement Other Aluminous cement Other hydraulic cements: Sagol; ashmoh High alumina refractory cement Other ASBESTOS Crocidolite Other: In rock form: Chrysotile Amphibole Crysolite Amosite Other Fibre raw, beaten or washed or graded to length: Chrysotile Amphibole Crysolite Amosite Other Flakes or powder: Chrysotile Amphibole Crysolite Amosite Other Other: Waste Other MICA, INCLUDING SPLITTINGS; MICA WASTE (3) - kg. kg. kg. kg. kg. kg. kg. kg. kg. - kg. - - kg. kg. kg. kg. kg. - kg. kg. kg. kg. kg. - kg. kg. kg. kg. kg. - kg. kg. - (4) - 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - 1[10%] - - 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - 1[10%] 1[10%] 1[10%] [10%] 1[10%] - 1[10%] 1[10%] - (5) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) all the tariff items (except all the tariff items of headings 2504 and 2510 (w.e.f. 11-5-2007). 2. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for sub-heading 2524 00, tariff items 2524 00 11 to 2524 00 99 and the entries relating thereto (w.e.f. 1-1-2007). 10 (1) 2525 10 - (2) Crude mica and mica rifted into sheets or splittings: --- Mica blocks --- Condensor films trimmed but not cut to shape 2525 10 10 2525 10 20 2525 10 30 2525 10 40 2525 10 90 2525 20 2525 20 10 2525 20 20 2525 20 30 2525 20 40 2525 20 50 2525 20 90 2525 30 2525 30 10 2525 30 20 2525 30 30 2525 30 90 2526 2526 10 2526 10 10 2526 10 20 2526 10 90 2526 20 00 2[2528 --- Mica splittings, book form --- Mica splittings, loose Other --- - Mica powder: --- Mica flakes, 2.20 mesh --- Mica powder, dry ground --- Mica powder, micronised --- Mica powder , wet ground --- --- - --- Mica mine scrap and waste --- Mica factory scrap --- Mica cuttings book form --- Mica powder, calcined Other Mica waste: - - --- --- --- - Other NATURAL STEATITE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHER WISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (IN CLUDING SQUARE) SHAPE; TALC Not crushed, not powdered: Steatite (soap stone, etc.) block Steatite (soap stone, etc.) lumps Other Crushed or powdered NATURAL BORATES AND CONCENTRATES THEREOF (WHETHER OR NOT CALCINED), BUT NOT INCLUDING BORATES SEPARATED FROM NATURAL BRINE; NATURAL BORIC ACID CONTAINING NOT MORE THAN 85% OF H3BO3 CALCULATED ON THE DRY WEIGHT (3) - kg. kg. kg. kg. kg. - kg. kg. kg. kg. kg. kg. - kg. kg. kg. kg. - - kg. kg. kg. kg. (4) - 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - 1[10%] 1[10%] 1[10%] 1[10%] - - 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - - - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) all the tariff items (except all the tariff items of headings 2504 and 2510 (w.e.f. 11-5-2007). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for heading 2528, tariff item 2528 10 00, sub-heading 2528 90 10 to 2528 90 90 and the entries relating thereto (w.e.f. 1-1-2012). 11 (3) (4) (5) (1) 2528 00 2528 00 10 2528 00 20 2528 00 30 2528 00 90 2529 2529 10 2529 10 10 2529 10 20 2529 21 00 2529 22 20 2529 30 00 2530 2530 10 2530 10 10 2530 10 20 2530 10 90 2530 20 00 2530 90 - --- --- --- --- - - --- --- - -- -- - - - --- --- --- - - (2) Natural borates and concentrates thereof (Whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight: Natural sodium borates and concentrates thereof (whether or not calcined) Natural boric acid containing not more than 85% of H3BO3 ( calculated on the dry weight ) Natural calcium borates and concentrates thereof (whether or not calcined) Other 1[FELDSPAR]; LEUCITE; NEPHELINE AND NEPHELINE SYENITE; FLUORSPAR 2[Feldspar]: Lumps Powder Fluorspar: Containing by weight 97% or less of cal cium fluoride Containing by weight more than 97% of cal cium fluoride 10% 10% kg. kg. kg. 10% kg. 10% - - kg. kg. - - - 10% 10% - kg. 10% kg. 10% Leucite; nepheline and nepheline syenite kg. 10% MINERAL SUBSTANCES NOT ELSEWHERE SPECIFIED OR INCLUDED Vermiculite, perlite and chlorites, unex panded: - - Vermiculite Perlite Others (including powder) Kieserite, epsomite (natural magnesium sulphates) kg. kg. kg. kg. - - 10% 10% 10% 10% Other: - - - - - -] - - - - - - - - - - - - - - - 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, in the entry in column (2) for “FELSPAR” (w.e.f. 1-1-2007). 2. Subs. by s. 63(b) and the Fourth Schedule, ibid., in sub-heading 2529 10, in entry in column (2) for “Felspar” (w.e.f. 1-1- 2007). 12 - - - - - - - - - (3) kg. (4) 10% (5) - (1) 2530 90 10 - (2) Meerschaum (whether or not in pol ished pieces) and amber agglomerated; meerachaum and agglomerated amber in plates, rods, etc., not worked after moulding jet 2530 90 20 --- Natural arsenic sulphides (such as or piment) 2530 90 30 --- Calcite kg. 10% kg. 10% 2530 90 40 --- Ores and concentrates or rare earth metals kg. 10% 2530 90 50 --- Wollastonite 2530 90 60 --- Earth colour ochre, crude kg. 10% kg. 10% 2530 90 70 --- Other processed earth colour ochre kg. 10% --- Other: - - 2530 90 91 ---- Strontium sulphate (natural ore) kg. 10% 2530 90 99 ---- Other kg. 10% 13 CHAPTER 26 ORES, SLAG AND ASH NOTES 1. This Chapter does not cover: (a) slag or similar industrial waste prepared as macadam (heading 2517); (b) natural magnesium carbonate (magnesite), whether or not calcined (heading 2519); (c) sludged from the storage tanks or petroleum oils, consisting mainly of such oils (2710); (d) basic slag of Chapter 31; (e) slag wool, rock wool or similar mineral wools (heading 6806); (f) 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 7112); or (g) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV). 2. For the purposes of heading Nos. 2601 to 2617, the term “ores” means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 2844 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Heading Nos. 2601 to 2617do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry. 3. Heading 2620 applies only to: (a) 1[Slag, 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, 2[excluding ash and residues] from the incineration of municipal waste (heading 2621); and (b) 1[Slag, 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. SUB-HEADING NOTES 1. For the purposes of sub-heading 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, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide. 2. 1[Slag, 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 sub-heading 2620 60. 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “ash” (w.e.f. 1-1-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “excluding slag, ash and residues” (w.e.f. 1-1-2020). 1 Tariff Item Description of goods Unit Rate of duty Standard (3) (4) Preferential Areas (5) (1) 2601 2601 11 (2) IRON ORES AND CONCENTRATES, INCLUDING ROASTED IRON PYRITES Iron ores and concentrates, including roasted iron pyrites: Non-agglomerated: - -- 1[--- Iron ore lumps (60% Fe or more) 2601 11 11 ---- 60% Fe or more but below 62% Fe kg. 10% 2601 11 12 ---- 62% Fe or more but below 65% Fe 2601 11 19 ---- 65% Fe and above 2601 11 21 ---- Iron ore lumps (below 60% Fe, including black iron ore containing up to 10% Mn) below 55% Fe 2601 11 22 ---- 55% Fe or more but below 58% Fe 2601 11 29 2601 11 31 2601 11 39 2601 11 41 ---- ---- ---- ---- 58% Fe or more but below 60% Fe Iron ore fines (62% Fe or more) 62% Fe or more but below 65% Fe 65% Fe and above Iron ore Fines (below 62% Fe) below 55% Fe 2601 11 42 ---- 55% Fe or more but below 58% Fe 2601 11 43 ---- 58% Fe or more but below 60% Fe 2601 11 49 ---- 60% Fe or more but below 62% Fe 2601 11 50 ---- Iron ore concentrates 2601 11 90 ---- Others 2601 12 -- Agglomerated: kg. kg. 10% 10% kg. kg. 10% 10% kg. 10% kg. kg. kg. kg. kg. kg. kg. kg. 10% 10% 10% 10% 10% 10% 10% 10% - - - - - - - - - - - - -] 1. Subs. by Act 23 of 2012, s. 131 and the Third Schedule, for tariff items 2601 11 10 to 2601 11 90 and the entries relating thereto (w.e.f. 28-05-2012). 2 (1) 2601 12 10 2601 12 90 2601 20 00 2602 2602 00 - (2) Iron ore pellets Other Roasted iron pyrites --- --- - (3) kg. kg. kg. (4) 5% 5% 5% (5) - - - MANGANESE ORES AND CONCENTRATES, INCLUDING FERRUGINOUS MANGANESE ORES AND CONCENTRATES WITH A MANGANESE CONTENT OF 20% OR MORE, CALCULATED ON THE DRY WEIGHT Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight: 2602 00 10 --- Manganese ore (46% or more) 2602 00 20 --- Manganese ore (44% or more but below 46%) kg. kg. 5% 5% 2602 00 30 --- Manganese ore (40% or more but below kg. 5% 44%) 2602 00 40 --- Manganese ore (35% or more but below kg. 5% 40%) 2602 00 50 --- Manganese ore (30% or more but below kg. 5% 2602 00 60 --- 35%) Ferruginous (10% or more but below 30%) 2602 00 70 --- Manganese ore sinters, agglomerated 2602 00 90 --- Other 2603 00 00 COPPER ORES AND CONCENTRATES 2604 00 00 NICKEL ORES AND CONCENTRATES 2605 00 00 COBALTORS AND CONCENTRATES kg. 5% kg. kg. kg. kg. kg. 5% 5% 5% 5% 5% 2606 ALUMINUM ORES AND CONCENTRATES 2606 00 - Aluminum ores and concentrates: 2606 00 10 --- Bauxite (natural), not calcined kg. 5% 2606 00 20 --- Bauxite (natural), calcined kg. 5% - - - - - - - - - - - - - 3 (1) (2) 2606 00 90 --- Other aluminum ores and concentrates 2607 00 00 LEAD ORES AND CONCENTRATES 2608 00 00 ZINC ORES AND CONCENTRATES (3) kg. kg. kg. (4) 5% 5% 5% 2609 00 00 TIN ORES AND CONCENTRATES kg. 5% 2610 2610 00 2610 00 10 2610 00 20 2610 00 30 2610 00 40 - --- --- --- --- CHROMIUM ORES AND CONCENTRATES Chromium ores and concentrates: Chrome ore lumps, containing 47% Cr2O3and above Chrome ore lumps, containing 40% or more but less than 47% Cr2O3 kg. 5% kg. 5% Chrome ore lumps below 40% Cr2O3 kg. 5% Chrome ore friable and concentrates fixes containing 47% Cr2O3and above kg. 5% 2610 00 90 --- Other kg. 5% 2611 00 00 TUNGSTEN ORES AND CONCENTRATES kg. 5% 2612 2612 10 00 2612 20 00 2613 2613 10 00 2613 90 00 2614 2614 00 - - - - - - 2614 00 10 2614 00 20 --- --- URANIUM OR THORIUM ORES AND CONCENTRATES Uranium ores and concentrates Thorium ores and concentrates kg. 5% kg. 5% MOLYBDENUM ORES AND CONCENTRATES Roasted Other TITANIUM ORES AND CONCENTRATES Titanium ores and concentrates: IIimenite, unprocessed IIimenite, upgraded (beneficiated ilmenite including ilmenite ground) kg. 5% kg. 5% kg. kg. 5% 5% (5) - - - - - - - - - - - - - - - - 4 (1) (2) (3) (4) (5) --- Rutile: 2614 00 31 ---- Rare earth oxides including rutile sand 2614 00 39 ---- Other 2614 00 90 - Other kg. kg. kg. 5% 5% 5% 2615 2615 10 00 2615 90 2615 90 10 2615 90 20 2616 2616 10 00 2616 90 2616 90 10 2616 90 90 2617 2617 10 00 2617 90 00 2618 00 00 2619 - - --- --- - - --- --- - - 2619 00 - NIOBIUM, TANTALUM, VANADIUM OR ZIRCONIUM ORES AND CONCENTRATES Zirconium ores and concentrates kg. 5% Other: Vanadium ores and concentrates kg. 5% Niobium or tantalum ores and concentrates PRECIOUS METAL ORES AND CONCENTRATES kg. 5% Silver ores and concentrates kg. 5% Other: Gold ores and concentrates Other OTHER ORES AND CONCENTRATES kg. 5% kg. 5% Antimony ores and concentrates kg. 5% Other GRANULATED SLAG (SLAG SAND) FROM THE MANUFACTURE OF IRON OR STEEL kg. 5% SLAG, DROSS (OTHER THAN GRANULATED SLAG), SCALING AND OTHER WASTE FROM THE MANUFACTURE OF IRON OR STEEL Slag, dross (other than granulated slag), scaling and other waste from the manufacture of iron or steel: - - - - - - - - - - - 5 (2) Converted slag (scull) of blast furnace Other 1[SLAG, ASH] AND RESIDUES (OTHER THAN FROM THE MANUFACTURE OF IRON OR STEEL), CONTAINING ARSENIC, METALS OR THEIR COMPOUNDS Containing mainly zinc: (3) (4) kg. kg. 5% 5% (5) - - Hard zinc spelter kg. 2[10%] - Other: Zinc dross Other kg. 10% kg. 10% Containing mainly lead: Leaded gasoline sludges and leaded anti- knock compound sludges kg. 5% (1) 2619 00 10 2619 00 90 2620 2620 11 00 3[2620 19 2620 19 10 2620 19 90 2620 21 00 4[2620 29 2620 29 10 2620 29 90 2620 30 2620 30 10 2620 30 90 620 40 --- --- - -- -- --- --- - -- -- --- --- - --- --- - Other: Lead dross Other Containing mainly copper: Brass dross Other Containing mainly aluminum: 2620 40 10 Aluminum dross 2620 40 90 --- Other - -] - - -] - - - - kg. kg. 5% 5% kg. kg. kg. kg. 5[10%] 6[10%] 5% 5% 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “ash” (w.e.f. 1-1-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) (w.e.f. 11-5-2007). 3. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for the tariff item 2620 19 00 and the entries relating thereto (w.e.f.1-1-2020). 4. Subs. by s. 88(b) and the Fifth Schedule, ibid., for the tariff item 2620 29 00 and the entries relating thereto (w.e.f. 1-1-2020). 5. Subs. by Act 23 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) (w.e.f. 11-5-2007). 6. Subs. by s. 114(i) and the Second Schedule, ibid., for the entry in column (4) (w.e.f. 11-5-2007). 6 (1) (2) (3) kg. (4) 5% (5) - 2620 60 00 - 2620 91 00 2620 99 00 2621 2621 10 00 2621 90 00 - -- -- - - 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 Other: Containing antimony, beryllium, cadmium, chromium or their mixtures Other kg. 5% kg. 5% OTHER SLAG AND ASH, INCLUDING SEAWEED ASH (KELP); ASH AND RESIDUES FROM THE INCINERATION OF MUNICIPAL WASTE Ash and residues from incineration of municipal waste Other kg. 5% kg. 5% - - - - 7 CHAPTER 27 mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes 1. This Chapter does not cover: NOTES (a) separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 2711; (b) medicaments of heading 3003 or 3004; or (c) mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805. 2. References in heading 2710 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 polyolefin's of which less than 60% by volume distils at 3000 C, after conversion to 1,013 mill bars when a reduced-pressure distillation method is used (Chapter 39). 3. For the purposes of heading 2710, “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, storage tank washings, or from the use of cutting oils for machining operations. SUB-HEADING NOTES 1. For the purposes of sub-heading 2701 11, “anthracite” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%. 2. For the purposes of sub-heading 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. 1[3. For the purposes of tariff items 2707 10 00, 2707 20 00, 2707 30 00 and 2707 40 00, the terms “benzol (benzene)”, “toluol (toluene)”, “xylol (xylenes)” and “naphthalene” apply to products which contain more than 50 % by weight of benzene, toluene, xylenes or naphthalene, respectively.] 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for Sub-heading Note 3 (w.e.f. 1-1-2007). 1 1[4. For the purposes of sub-heading 2710 12, “light oils and preparations” are those of which 90 % or more by volume (including losses) distil at 210 oC according to the ISO 3405 method (equivalent to the ASTM D 86 method).] 2[5. For the purposes of the sub-headings of heading 2710, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used.] SUPPLEMENTARY NOTE 3[In this Chapter, reference to any standard of the Bureau of Indian Standards refers to the last published version of that standard. Illustration : IS 1459 refers to IS 1459: 2018 and not to IS 1459: 1974.] Tariff Item Description of goods Unit Rate of duty (2) (3) (4) (5) Standard Preferential Areas (1) 2701 2701 11 00 2701 12 00 2701 19 - - -- -- -- COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL Coal, whether or not pulverised, but not agglomerated: Anthracite Bituminous coal Other coal: 2701 19 10 --- Coking coal 2701 19 20 --- Steam coal 2701 19 90 --- Other 2701 20 - Briquettes, ovoids and similar solid fuels manufactured from coal: kg. 4[10%] kg. 5[10%] kg. 4[10%] kg. 4[10%] kg. 4[10%] - - - - - 1. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for Sub-heading Note 4 (w.e.f. 1-1-2017). 2. Ins. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 1-1-2012). 3. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for the Supplementary Note (w.e.f. 1-1-2020). 4. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 2701 (except tariff item 2701 12 00) (w.e.f. 11-05-2007). 5. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) (w.e.f. 14-05-2015). 2 (1) (2) 2701 20 10 2701 20 90 --- --- Anthracite agglomerated Other (3) kg. kg. (4) 1[10%] 1[10%] 2702 2702 10 00 2702 20 00 2703 2703 00 - - - LIGNITE, WHETHER OR NOT AGGLOMERATED, EXCLUDING JET Lignite, whether or not pulverised, but not agglomerated kg. 1[10%] Agglomerated lignite kg. 1[10%] PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED Peat (including peat litter), whether or not agglomerated: 2703 00 10 --- Peat whether or not compressed into bales, but not agglomerated kg. 1[10%] 2703 00 90 --- Other kg. 1[10%] 2704 2704 00 - 2704 00 10 2704 00 20 2704 00 30 2704 00 40 2704 00 90 2705 00 00 --- --- --- --- --- COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon: Retort carbon (gas carbon) Coke and semi-coke of lignite or of peat Hard coke of coal Soft coke of coal Other COAL GAS, WATER GAS, PRODUCER GAS AND SIMILAR GASES, OTHER THAN PETROLEUM OTHER GASEOUS HYDROCARBONS GASES AND kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 2701 (except tariff item 2701 12 00) (w.e.f. 11-05-2007). 3 (1) 2706 2706 00 - - 2706 00 10 2706 00 90 --- --- 2707 2707 10 00 2707 20 00 2707 30 00 2707 40 00 3[2707 50 00 4*** 2707 91 00 2707 99 00 - - - - - - -- -- (2) (3) (4) (5) TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT, AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING RECONSTITUTED TARS Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars: Coal tar Other OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE 2[COAL TAR; SIMILAR PRODUCTS] IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS THAT OF THE NON-AROMATIC CONSTITUENTS Benzol (benzene) Toluol (toluene) Xylol (xylenes) Naphthlene Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 0C by the ISO3405 method (equivalent to the ASTM D 86 method) Other: Creosote oils Other kg. kg. 1[10%] 1[10%] kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 10% kg. 1[10%] kg. 1[10%] - - - - - - -] - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 2701 (except tariff item 2701 12 00) (w.e.f. 11-05-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “COAL TAR SIMILAR PRODUCTS” (w.e.f. 1-1-2020). 3. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for tariff item 2707 50 00 and the entries relating thereto (w.e.f. 1-1-2017). 4. Tariff item 2707 60 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 4 (1) 2708 2708 10 2708 10 10 2708 10 90 2708 20 00 2[2709 2709 00 2709 00 10 2709 00 90 2710 2710 11 2710 12 4[2710 12 (2) PITCH AND PITCH COKE, OBTAINED FROM COAL TAR OR FROM OTHER MINERAL TARS Pitch: Obtained by blending with creosote oil or other coal tar distillates Other Pitch coke PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE Petroleum oils and oils obtained from bituminous minerals, crude Petroleum crude 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 Petroleum oils and oils obtained from bituminous minerals (other than crude) and 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, 3[other than those containing biodiesel and other than waste oils:] Light oils and preparations: Motor spirit: Light oils and preparations: Motor spirit: Light oils and preparations: Naphtha: - --- --- - -- --- --- - -- --- -- --- -- --- (3) (4) (5) kg. 1[10%] kg. kg. 1[10%] 1[10%] kg. kg. 5% 5% - - - - -] 3[10%] 3[10%] 2710 12 21 ---- Light naphtha 2710 12 22 ---- Heavy naphtha kg. 10% kg. 10% - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 2701 (except tariff item 2701 12 00) (w.e.f. 11-05-2007). 2. Subs. by Act 13 of 2021, s. 104(ii) and the Third Schedule, for heading 2709, tariff items 2709 10 00 and 2709 20 00 and the entries relating thereto (w.e.f. 1-4-2021). 3. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for “other than waste oil:” (w.e.f. 1-1-2012). 4. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for sub-heading 2710 12, tariff items 2710 12 11 to 2710 12 90, sub-heading 2710 19 and tariff items 2710 19 10 to 2710 20 00 and the entries relating thereto (w.e.f. 1-1-2020). 5 (1) (2) 2710 12 29 ---- --- --- ---- ---- 2710 12 31 2710 12 32 2710 12 39 Full range naphtha Solvent 60/80, solvent 50/120 and solvent 145/205 (petroleum hydrocarbon solvents) as specified under standard IS 1745: Solvent 60/80 Solvent 50/120 Solvent 145/205 kg. kg. kg. 10% 10% 10% (3) (4) kg. 10% (5) - --- Motor gasoline conforming to standard IS 2796, IS 17021 or IS 17076: 2710 12 41 ---- Motor gasoline conforming to standard IS kg. 10% 2710 12 42 ---- 2796 E 20 fuel conforming to standard IS 17021 kg. 10% 2710 12 49 ---- M15 fuel conforming to standard IS 17076 kg. 10% 2710 12 50 2710 12 90 2710 19 2710 19 20 --- --- -- --- --- Aviation gasoline conforming to standard IS 1604 Other kg. 10% kg. 10% Other: Solvent 125/240 (petroleum hydrocarbon solvent) as specified under standard IS 1745 Kerosene intermediate and oils obtained from kerosene intermediate: kg. 10% 2710 19 31 ---- Kerosene intermediate kg. 10% 2710 19 32 ---- Kerosene conforming to standard IS 1459 kg. 10% 2710 19 39 ---- Aviation turbine fuels, kerosene type conforming to standard IS 1571 Gas oil and oils obtained from gas oil: --- 2710 19 41 ---- Gas oil 2710 19 42 ---- Vacuum gas oil 2710 19 43 ---- Light diesel oil conforming to standard IS 15770 kg. 10% kg. kg. 10% 10% kg. 10% 6 - - - - - - - - - - - - - - - (1) (2) 2710 19 44 ---- Automotive diesel fuel, not containing 2710 19 49 biodiesel, conforming to standard IS 1460 ---- High flash high speed diesel fuel conforming to standard IS 16861 Fuel oils conforming to standard IS 1593: --- 2710 19 51 ---- Grade LV 2710 19 52 ---- Grade MV1 2710 19 53 ---- Grade MV2 2710 19 59 ---- Grade HV --- Fuels (Class F) or marine fuels conforming to standard IS 16731: 2710 19 61 ---- Distillate oil 2710 19 69 ---- Residual oil --- Base oil and lubricating oil: 2710 19 71 ---- Base oil 2710 19 72 ---- 2710 19 73 ---- Engine oil (internal combustion engine crankcase oils) conforming to standard IS 13656 Engine oil conforming to standard IS 14234 (3) kg. (4) 10% kg. 10% kg. kg. kg. kg. 10% 10% 10% 10% kg. kg. 10% 10% kg. kg. 10% 10% kg. 10% 2710 19 74 ---- Automotive gear oil conforming to kg. 10% 2710 19 75 ---- standard IS 1118 Industrial gear oil conforming to standard IS 8406 2710 19 76 2710 19 77 ---- General purpose machinery and spindle oils conforming to standard IS 493 Turbine lubricating oil conforming to standard IS 10 ---- kg. 10% kg. 10% kg. 10% 2710 19 78 ---- Other lubricating oil, conforming to any kg. 10% other BIS standard 2710 19 79 ---- Other lubricating oil, not conforming to kg. 10% --- any BIS standard Cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil: (5) - - - - - - - - - - - - - - - - - 7 (1) (2) (3) (4) (5) 2710 19 81 ---- Cutting oil conforming to standard IS kg. 10% 1115 2710 19 82 ---- Cutting oil (neat) conforming to standard kg. 10% IS 3065 2710 19 83 ---- Hydraulic oil conforming to standard IS kg. 10% 2710 19 84 ---- 2710 19 85 ---- 2710 19 86 2710 19 87 2710 19 88 ---- ---- ---- 2710 19 89 ---- 2710 19 90 2710 20 --- - 2710 20 10 2710 20 20 2710 20 90 --- --- --- 3098 or IS 11656 Industrial white oil conforming to standard IS 1083 Insulating oil for transformer and circuit- breaker (transformer and circuit-breaker oils) conforming to standard IS 335 or IS 12463 Mineral oil for cosmetic industry conforming to standard IS 7299 Jute batching oil conforming to standard IS 1758 Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil conforming to any other BIS standard Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil, not conforming to any BIS standard Other Petroleum oils and oils obtained from bituminousminerals (other than crude) and preparations notelsewhere specified or included, containing byweight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils: Automotive diesel fuel, containing biodiesel, conforming to standard IS 1460 Diesel fuel blend (B6 to B20) conforming to standard IS 16531 Other kg. 10% kg. 10% kg. 10% kg. 10% kg. 10% kg. 10% kg. 10% kg. 10% kg. 10% kg. 10% - - - - - - - - - - - - -] 8 (1) (2) 2710 91 00 -- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) (3) (4) kg. 1[10%] (5) - 2710 99 00 2[- Other] kg. 1[10%] 2711 PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS 2711 11 00 2711 12 00 2711 13 00 2711 14 00 - -- -- -- -- Liquefied: Natural gas Propane Butanes Ethlene, propylene, butylene and butadiene 3[2711 19 -- Other 2711 19 10 --- LPG (for non-automotive purposes) conforming to standard IS 4576 2711 19 20 --- LPG (for automotive purposes) conforming to standard IS 14861 2711 19 90 --- Other 2711 21 00 2711 29 00 2712 - -- -- In gaseous state: Natural gas Other 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 kg. 10% kg. 10% kg. 10% kg. 10% kg. 10% kg. 10% kg. 10% kg. 10% kg. 10% - - - - - - - -] - - 1. Subs. by Act 21 of 2006, s. 63(a) and the Third Schedule, for the entry in column (4) occurring against all the tariff items of headings 2710, 2712, 2713 and 2715 (w.e.f. 1-1-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for the entry in column (2) occurring against tariff item 2710 99 00 (w.e.f. 1-1-2020). 3. Subs. by s. 88(b) and the Fifth Schedule, ibid., for tariff item 2711 19 00 and the entries relating thereto (w.e.f. 1-1-2020). 9 (1) 2712 10 2712 10 10 2712 10 90 2[2712 20 00 2712 90 - --- --- - - (2) Petroleum jelly: Crude Other Paraffin wax containing by weight less than 0.75% of oil Other: 2712 90 10 --- Micro-crystalline petroleum wax Lignite wax Slack wax Paraffin wax containing by weight 0.75% or more of oil Other PETROLEUM COKE, PETROLEUM BITUMEN AND OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS Petroleum coke: Not calcined: 2712 90 20 2712 90 30 3[2712 90 40 2712 90 90 2713 4[2713 11 --- --- --- --- - -- 2713 11 10 --- 2713 11 90 2713 12 2713 12 10 --- -- --- 2713 12 90 --- (3) (4) (5) kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 10% 1[10%] 1[10%] 1[10%] 10% kg. 1[10%] - - -] - - - -] - - - - Raw petroleum coke for anode making in aluminium industry conforming to standard IS 17049 Other kg. 10% kg. 10% Calcined: Calcined petroleum coke for anode making in aluminium industry conforming to standard IS 17049 Other kg. 10% kg. 10% -] 1. Subs. by Act 21 of 2006, s. 63(a) and the Third Schedule, for the entry in column (4) occurring against all the tariff items of headings 2710, 2712, 2713 and 2715 (w.e.f. 1-1-2007). 2. Subs. by Act 14 of 2010, s. 62 and the Third Schedule, for sub-heading 2712 20 and tariff items 2712 20 10 and 2712 20 90 and the entries relating thereto (w.e.f. 8-5-2010). 3. Ins. by Act 14 of 2010, s. 62 and the Third Schedule (w.e.f. 8-5-2010). 4. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff items 2713 11 00 and 2713 12 00 and the entries relating thereto (w.e.f. 1-1-2020). 10 (1) (2) (3) (4) (5) Bituminous or oil shale and tar sands kg. 10% 2713 12 00 -- Calcined 2713 20 00 2713 90 00 - - 2714 2714 10 00 2714 90 2714 90 10 2714 90 20 2714 90 30 2714 90 90 2715 - - --- --- --- --- - 2715 00 - 2715 00 10 2715 00 90 --- --- Petroleum bitumen Other residues of petroleum oils or of oils obtained from bituminous minerals BITUMEN AND ASPHALT, NATURAL; BITUMINOUS OR OIL SHALE AND TAR SANDS; ASPHALTITES AND ASPHALTIC ROCKS Other: Asphalt, natural Bitumen, natural Gilsonete Other BITUMINOUS MIXTURES BASED ON NATURAL ASPHALT, ON NATURAL BITUMEN, ON PETROLEUM BITUMEN, ON MINERAL TAR OR ON MINERAL TAR PITCH (FOR EXAMPLE, BITUMINOUS MASTICS, CUT-BACKS) Bituminous mixtures based on natural as phalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tarpitch (for example, bituminous mastics, cutbacks): Cut backs, bituminous or asphalt Other 2716 00 00 ELECTRICAL ENERGY kg. kg. kg. 1[10%] 1[10%] 1[10%] -] - - - - - - - - - - kg. 10% kg. kg. kg. 10% 10% 10% kg. kg. 1000 kWh 1[10%] 1[10%] 2[Rs. 2000 per 1000kWh] 1. Subs. by Act 21 of 2006, s. 63(a) and the Third Schedule, for the entry in column (4) occurring against all the tariff items of headings 2710, 2712, 2713 and 2715 (w.e.f. 1-1-2007). 2. Subs. by Act 18 of 2008, s. 77(ii) and the Second Schedule, for the entry in column (4) (w.e.f. 10-5-2008). 11 SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES NOTE 1. 1[(a)] Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of this Schedule. 2[(b) Subject to paragraph (A) above, goods answering to a description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this Section.] 2. Subject to Note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of this Schedule. 3. 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) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; (b) presented together; and (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes CHAPTER 28 NOTES 1. Except where the context otherwise requires, the headings of this Chapter apply only to: (a) separate chemical elements and separate chemically defined compounds, whether or not containing impurities; (b) the products mentioned in (a) above dissolved in water; (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. 2. In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 2831), carbonates and peroxocarbonates of inorganic bases (heading 2836), cyanides, cyanide oxides and complex 1 cyanides of inorganicbases (heading 2837), fulminates, cyanates and thiocyanates, of 1[inorganic bases (heading 2842), organic products included in headings 2843 to 2846 and 2852] and carbides (heading 2849), only the following compounds of carbon are to be classified in this Chapter: (a) oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading 2811); (b) halide oxides of carbon (heading 2812); (c) carbon disulphide (heading 2813); (d) thiocarbonates, tellurocyanates, tetrathiocyanatodiam-minochromates (reineckates) and other complex cyanates, of inorganic bases (heading 2842); tellurocarbonates, selenocarbonates, selenocyanates, (e) hydrogen peroxide, solidified with urea (heading 2847), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives 2[heading 2853] 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) organo-inorganic compounds other than mentioned in Note 2 above; (c) products mentioned in Note 2, 3, 4 or 5 to Chapter 31; (d) inorganic products of a kind used as luminophores, of heading 3206; glass frit and other glass in the form of powder, granules or flakes, of heading 3207; (e) artificial graphite (heading 3801); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, 3[of heading 3813; ink removers] put up in packings for retail sale, of heading 3824; 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 3824; (f) precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings 7102 to 7105), or precious metals or precious metal alloys of Chapter 71; (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 (h) optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 9001). 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 2811. 5. Headings 2826 to 2842 apply only to metal or ammonium salts or peroxysalts. Except where the context otherwise requires, double or complex salts are to be classified in heading 2842. 6. Heading 2844 applies only to: 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “inorganic bases (heading 2838), organic products included in headings 2843 to 2846” (w.e.f. 1-1-2007). 2. Subs. by s. 63(b) and the Fourth Schedule, ibid., for “heading 2851” (w.e.f. 1-1-2007). 3. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “of heading 3813, ink removers” (w.e.f. 1-1-2020). 2 (a) 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) compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together; (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 µci/g); (e) spent (irradiated) fuel elements (cartridges) of nuclear reactors; (f) radioactive residues whether or not usable. The term “isotopes”, for the purposes of this Note and of the wording of headings 2844 and 2845, refers to: (i) individual nuclides, excluding, however, those existing in nature in the monoisotopic state; (ii) 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. 1[7. Heading 2853 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 forms of discs, wafers or similar forms, they fall in heading 3818. 2[SUB-HEADING NOTE: For the purposes of sub-heading 2852 10, the expression “chemically defined” means all organic or inorganic compounds of mercury meeting the requirements of clauses (a) to (e) of Note 1 to Chapter 28 or clauses (a) to (h) of Note 1 to Chapter 29] 1. Sub-heading 2804 40 includes, liquefied or solidified gas. SUPPLEMENTARY NOTE Tariff Item Description of goods Unit Rate of duty (1) (2) Standard (3) (4) Preferential Areas (5) I.-CHEMICAL ELEMENTS FLUORINE, CHLORINE, BROMINE AND IODINE - - Chlorine Iodine kg. kg. 3[5%] 3[5%] - - 2801 2801 10 00 2801 20 00 1. Subs. by Act 28 of 2016, s. 141 (ii) and the Fourth Schedule, for Note 7 (w.e.f. 1-1-2017). 2. Ins. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 1-1-2012). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 2801, 2802, 2803, 2804 and 2805 (w.e.f. 11-5-2007). 3 (1) 2801 30 2801 30 10 2801 30 20 2802 2802 00 2802 00 10 2802 00 20 2802 00 30 2803 2803 00 2803 00 10 2803 00 20 2803 00 90 2804 2804 10 00 2804 21 00 2804 29 2804 29 10 2804 29 90 2804 30 00 - --- --- - --- --- --- - --- --- --- - - -- -- --- --- - (2) Fluorine; bromine: Fluorine Bromine SULPHUR, SUBLIMED OR PRECIPITATED, COLLOIDAL SULPHUR Sulphur, sublimed or precipitated, colloidal sulphur: Sublimed sulphur Precipitated sulphur Colloidal sulphur CARBON (CARBON BLACKS AND OTHER FORMS OF CARBON NOT ELSEWHERE SPECIFIED OR INCLUDED) Carbon (carbon blacks and other forms of carbon not elsewhere specified or included): Carbon blacks Acetylene black Other HYDROGEN, RARE GASES AND OTHER NON-METALS Hydrogen Rare gases: Argon Other: Helium Other Nitrogen (3) (4) (5) kg. kg. 1[5%] 1[5%] kg. kg. kg. 1[5%] 1[5%] 1[5%] kg. kg. kg. 2[7.5%] 1[5%] 1[5%] kg. 1[5%] kg. 1[5%] kg. kg. kg. 1[5%] 1[5%] 1[5%] - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 2801, 2802, 2803, 2804 and 2805 (w.e.f. 11-5-2007). 2. Subs. by Act 13 of 2021, s. 104(i) and the Second Schedule, for the entry in column (4) occurring against item 2803 00 10 (w.e.f. 28-03-2021). 4 (1) (2) 2804 40 - Oxygen: 2804 40 10 --- Medicinal grade 2804 40 90 2804 50 2804 50 10 2804 50 20 2804 61 00 2804 69 00 2804 70 2804 70 10 2804 70 20 2804 70 30 2804 80 00 2804 90 00 2805 2805 11 00 2805 12 00 2805 19 00 2805 30 00 --- - --- --- - -- -- - --- --- --- - - - -- -- -- - Other Boron; tellurium: Boron Tellurium Silicon: Containing by weight not less than 99.99% silicon Other Phosphorus: Phosphorus, black Phosphorus, red Phosphorus, white or yellow Arsenic Selenium ALKALI OR ALKALINE-EARTH METALS; RARE-EARTH METALS, SCANDIUM AND YTTRIUM, WHETHER OR NOT INTERMIXED OR INTER ALLOYED; MERCURY Alkali or alkaline-earth metals: Sodium Calcium Other Rare-earth metals, scandium and yttrium, whether or not intermixed or inter alloyed (3) (4) (5) kg. kg. kg. kg. 1[5%] 1[5%] 1[5%] 1[5%] kg. 1[5%] kg. 1[5%] kg. kg. kg. kg. kg. 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] kg. kg. kg. kg. 1[5%] 1[5%] 1[5%] 1[5%] - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 2801, 2802, 2803, 2804 and 2805 (w.e.f. 11-5-2007). 5 (1) (2) 2805 40 00 - Mercury (3) kg. (4) 1[5%] (5) - 2806 2806 10 00 2806 20 00 2807 2807 00 2807 00 10 2807 00 20 2808 2808 00 2808 00 10 2808 00 20 2809 - - - --- --- - --- --- II- INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS HYDROGEN CHLORIDE (HYDROCHLORIC ACID); CHLOROSULPHURIC ACID Hydrogen chloride (hydrochloric acid) Chlorosulphuric acid SULPHURIC ACID; OLEUM Sulphuric acid; oleum: Sulphuric acid Oleum NITRIC ACID; SULPHONITRIC ACIDS Nitric acid; sulphonitric acids: Nitric acid Sulphonitric acid DIPHOSPHORUS PENTAOXIDE; PHOSPHORIC ACID; POLYPHOSPHORIC ACIDS, WHETHER OR NOT CHEMICALLY DEFINED kg. kg. 2[10%] 2[10%] kg. kg. 2[10%] 2[10%] kg. kg. 2[10%] 2[10%] 2809 10 00 2809 20 - - Diphosphorus pentaoxide kg. 2[10%] Phosphoric acid and polyphosphoric acids: 2809 20 10 --- Phosphoric acid 2809 20 20 Polyphosphpric acids kg. kg. 3[20%] 2[10%] - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 2801, 2802, 2803, 2804 and 2805 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814 (w.e.f. 11-5-2007). 3. Subs. by Notification No. 48/2018-Customs, dated 20-6-2018. 6 (1) 2810 2810 00 10 2810 00 20 2811 2811 11 00 3[2811 12 00 2811 19 4* 2811 19 20 2811 19 30 2811 19 40 2811 19 90 2811 21 2811 21 10 2811 21 90 2811 22 00 - --- --- - - -- -- * --- --- --- --- - -- --- --- -- (2) (3) (4) (5) OXIDES OF BORON; BORIC ACIDS Oxides of boron; boric acids: Oxides of boron Boric acids OTHER INORGANIC ACIDS AND OTHER INORGANIC OXYGEN COMPOUNDS OF NO-METALS Other inorganic acids: kg. kg. 1[10%] 2[17.5%] - - Hydrogen fluoride (hydrofluoric acid) kg. 1[10%] Hydrogen cyanide (hydrocyanicacid) kg. [10%] Other: * Hypophosphorus acid (phosphinic acid) Acids of arsenic Sulphonic acid Other Other inorganic oxygen compounds of non-metals: Carbon dioxide: Dry ice Other Silicon dioxide * * kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] kg. kg. kg. 1[10%] 1[10%] 1[10%] - -] * - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814 (w.e.f. 11-5-2007). 2. Subs. by Notification No. 16/2019-Customs, dated 15-6-2019. 3. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 4. Tariff item 2811 19 10 and the entries relating thereto omitted by s. 141(ii) and the Fourth Schedule, ibid. (w.e.f. 1-1-2017). 7 (3) (4) * * (5) * (1) 1* 2811 29 2811 29 10 2811 29 20 2811 29 30 2811 29 40 2811 29 50 2811 29 90 * -- --- --- --- --- --- --- (2) * Other: Arsenic pentaoxide Arsenic trioxide Nitrous oxide Carbon monixide Sulphur trioxide (sulphuric anhydride) Other III.-HALOGEN OR SULPHUR COMPOUNDS OF NONMETALS 2812 HALIDES AND HALIDE OXIDES OF NON- METALS 3[- Chlorides and chloride oxides: 2812 11 00 2812 12 00 2812 13 00 2812 14 00 2812 15 00 2812 16 00 2812 17 00 2812 19 -- -- -- -- -- -- -- -- Carbonyl dichloride (phosgene) Phosphorous oxychloride Phosphorous trichloride Phosphorous pentachloride Sulphur monochloride Sulphur dichloride Thionyl chloride Other: kg. kg. kg. kg. kg. kg. 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] kg. 10% kg. 10% kg. kg. kg. kg. kg. 10% 10% 10% 10% 10% 2812 19 10 --- Sulpur oxychloride kg. 10% - - - - - - - - - - - - - - 1. Tariff item 2811 23 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814 (w.e.f. 11-5-2007). 3. Subs. by Act 28 of 2016, s. 141 and the Fourth Schedule, for sub-heading 2812 10, tariff items 2812 10 10 to 2812 90 00 and the entries relating thereto (w.e.f. 1-1-2017). 8 (1) (2) (3) (4) (5) 2812 19 20 2812 19 30 2812 19 90 2812 90 00 2813 2813 10 00 2813 90 2813 90 10 2813 90 20 2813 90 90 2814 2814 10 00 2814 20 00 2815 2815 11 --- --- --- - - - --- --- --- - - - -- kg. 10% kg. kg. kg. 10% 10% 10% kg. 1[10%] kg. kg. kg. 1[10%] 1[10%] 1[10%] Silicon tetrachloride Arsenous trichloride Other Other SULPHIDES OF NON-METALS; COMMERCIAL PHOSPHORUS TRISULPHIDE Carbon disulphide Other: Arsenic disulphide (artificial) Commercial phosphorus trisulphide Other IV.-INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METALS AMMONIA, ANHYDROUS OR IN AQUEOUS SOLUTION Anhydrous ammonia Ammonia in aqueous solution kg. kg. [5%] [5%] SODIUM HYDROXIDE (CAUSTIC SODA); POTASSIUM HYDROXIDE (CAUSTIC POTASH); PEROXIDES OF SODIUM OR POTASSIUM Sodium hydroxide (caustic soda): Solid: 2815 11 10 --- Flakes 2815 11 90 --- Other kg. 1[10%] kg. 1[10%] - - - -] - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814 (w.e.f. 11-5-2007). 9 (4) (5) (3) kg. kg. kg. 1[10%] 1[10%] 1[10%] (1) (2) 2815 12 00 2815 20 00 2815 30 00 2816 2816 10 2816 10 10 2816 10 20 2816 40 00 2817 2817 00 2817 00 10 2817 00 20 2818 2818 10 00 2818 20 2818 20 10 2818 20 90 2818 30 00 -- - - - --- --- - - --- --- - - --- --- - In aqueous solution (soda lye or liquid soda) Potassium hydroxide (caustic potash) Peroxides of sodium or potassium HYDROXIDE AND PEROXIDE OF MAGNESIUM; OXIDES, HYDROXIDES AND PEROXIDES OF STRONTIUM OR BARIUM Hydroxide and peroxide of magnesium: Hydroxide of manesium Peroxide of magnesium Oxides, hydroxides and peroxides, of strontium or barium ZINC OXIDE; ZINC PEROXIDE Zinc oxide; zinc peroxide: Zinc oxide Zinc peroxide ARTIFICIAL CORUNDUM, WHETHER OR NOT CHEMICALLY DEFINED; ALUMINIUM OXIDE; ALUMINIUM HYDROXIDE Artificial corundum, whether or not chemically defined Aluminium oxide, other than artificial corundum: Alumina, calcined Other Aluminium hydroxide 2819 CHROMIUM OXIDES AND HYDROXIDES kg. kg. kg. 1[10%] 1[10%] 1[10%] kg. kg. 1[10%] 1[10%] kg. 1[10%] kg. kg. kg. 1[10%] 1[10%] 1[10%] - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814 (w.e.f. 11-5-2007). 10 (1) (2) 2819 10 00 2819 90 00 2820 2820 10 00 2820 90 00 2821 2821 10 2821 10 10 2821 10 20 2821 20 00 2822 2822 00 2822 00 10 2822 00 20 2822 00 30 2823 2823 00 2823 00 10 2823 00 90 2824 - - - - - --- --- - - --- --- --- - --- --- Chromium trioxide Other MANGANESE OXIDES Manganese dioxide Other IRON OXIDES AND HYDROXIDES; EARTH COLOURS CONTAINING 70% OR MORE BY WEIGHT OF COMBINED IRON EVALUATED AS Fe2o3 Iron oxides and hydroxides: Iron oxides Iron hydroxides Earth colours COBALT OXIDES AND HYDROXIDES; COMMERCIAL COBALT OXIDES Cobalt oxides and hydroxides; commercial cobalt oxides: Cobalt oxides Cobalt hydroxides Commercial cobalt oxides TITANIUM OXIDES Titanium oxides: Titanium dioxide Other LEAD OXIDES; RED LEAD AND ORANGE LEAD (4) (5) (3) kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] kg. kg. kg. 1[10%] 1[10%] 1[10%] kg. kg. kg. 1[10%] 1[10%] 1[10%] kg. kg. 1[10%] 1[10%] - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814 (w.e.f. 11-5-2007). 11 (2) (3) (4) (5) (1) 2824 10 2824 10 10 2824 10 20 2* - --- Lead monoxide (litharge, massicot): Litharge --- Massicot * * 2824 90 00 - Other 2825 2825 10 2825 10 10 2825 10 20 2825 10 30 2825 10 40 2825 10 90 2825 20 00 2825 30 2825 30 10 2825 30 90 2825 40 00 2825 50 00 2825 60 - --- --- --- --- --- - - --- --- - - - HYDRAZINE AND HYDROXYLAMINE AND THEIR INORGANIC SALTS; OTHER INORGANIC BASES; OTHER METAL OXIDES, HYDROXIDES AND PEROXIDES Hydrazine and hydroxylamine and their inorganic salts: Hydrazine anhydrous Hydrazine hydrate Hydrazine sulphate Hydroxylamine sulphate Other Lithium oxide and hydroxide Vanadium oxides and hydroxide: Vanadium pentaoxide flakes Other Nickel oxides and hydroxides Copper oxides and hydroxides Germanium oxides and zirconium dioxide: kg. kg. * 1[10%] 1[10%] * kg. 1[10%] kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 2825 60 10 --- Germanium oxides kg. 1[10%] - - * - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814 (w.e.f. 11-5-2007). 2. Tariff item 2824 20 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1- 2007). 12 (1) (2) 2825 60 20 2825 70 --- - Zirconium dioxide Molybdenum oxides and hydroxides: 2825 70 10 --- Molybdenum trioxide 2825 70 20 --- Molybdic acid 2825 70 90 --- Other 2825 80 00 2825 90 2825 90 10 2825 90 20 2* 2825 90 40 2825 90 50 2825 90 90 2826 3* 2826 12 00 2826 19 - - --- --- * --- --- --- - * -- -- Antimony oxides Other: Tin oxide Cadmium oxide * Calcium hydroxide Ammonium hydroxide Other V.-SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS FLUORIDES; FLUOROSILICATES, FLUOROALUMINATES AND OTHER COMPLEX FLUORINE SALTS Fluorides: * Of aluminium Other: (3) kg. kg. kg. kg. kg. kg. kg. * kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] * 1[10%] 1[10%] 1[10%] * * kg. 1[10%] 2826 19 10 --- Magnesium fluroide kg. 1[10%] (5) - - - - - - - * - - - * - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814 (w.e.f. 11-5-2007). 2. Tariff item 2825 90 30 and the entries relating thereto omitted by Notification No. 137/2006-Cus.(N.T.) (w.e.f. 1-1-2007). 3. Sub-heading 2826 11, tariff items 2826 11 10 and 2826 11 20 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 13 (1) (2) 2826 19 90 --- Other (3) kg. (4) (5) 1[10%] 2* 2626 30 00 2826 90 00 2827 2827 10 00 2827 20 00 2827 31 00 2827 32 00 3* 2827 35 00 3* 2827 39 4* * - - - - - -- -- * -- * -- * * Sodium hexafluoroaluminate (Synthetic cryolite) Other CHLORIDES, CHLORIDE OXIDES AND CHLORIDE HYDROXIDES; BROMIDES AND BROMIDE OXIDES; IODIDES AND IODIDE OXIDES Ammonium chloride Calcium chloride Other chlorides: Of magnesium Of aluminium * Of nickel * Other: * 2827 39 20 --- Mercurous chloride 2827 39 30 2827 39 40 2827 39 90 --- --- --- Strontium chloride Cuprous chloride Other * * kg. 1[10%] kg. 1[10%] kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] * * kg. 1[10%] * * kg. kg. kg. kg. * * 1[10%] 1[10%] 1[10%] 1[10%] - * - - - - - - * - * * - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814 (w.e.f. 11-5-2007). 2. Sub-heading 2826 20, tariff items 2826 20 10 and 2826 20 20 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 3. In heading 2827, tariff items 2827 33 00, 2827 34 00 and 2827 36 00 and the entries relating thereto omitted by s. 63(b) and the Fourth Schedule, ibid. (w.e.f. 1-1-2007). 4. Tariff item 2827 39 10 and the entries relating thereto omitted by Notification No. 137/2006-Cus. (N.T.) (w.e.f. 1-1-2007). 14 (1) (2) (3) (4) (5) 2827 41 2827 41 10 2827 41 90 2827 49 00 2827 51 2827 51 10 2827 51 20 2827 59 - -- --- --- -- - -- --- --- -- Chloride oxides and chloride hydroxides: Of copper: Copper oxychloride Other Other Bromides and bromide oxides: Bromides of sodium or of potassium: Bromides of sodium Bromides of potassium Other: 2827 59 10 --- Magnesium bromide 2827 59 90 --- Other 2827 60 2827 60 10 2827 60 20 2827 60 90 2828 2828 10 2828 10 10 - --- --- --- - --- Iodides and iodide oxides: Potassium iodide Sodium iodide Other HYPOCHLORITES; COMMERCIAL CALCIUM HYPOCHLORITES; CHOLRITES; HYPOBROMITES commercial calcium hypochlorites and other calcium hypochlorites: Commercial calcium hypochlorite (bleaching paste or powder) 2828 10 90 --- Other 2828 90 - Other: kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] kg. 1[10%] - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814 (w.e.f. 11-5-2007). 15 (1) (2) (3) (4) (5) --- Sodium hypochlorites: 2828 90 11 ---- Bleaching paste or powder 2828 90 19 ---- Other 2828 90 20 2828 90 30 2828 90 40 2828 90 50 2828 90 60 --- --- --- --- --- Potassium hypochlorites Sodium chlorite Aluminium chlorite Hypobronites Bleaching paste or powder of other hypochlorites kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 2828 90 90 --- Other kg. 1[10%] 2829 2829 11 00 2829 19 2829 19 10 2829 19 20 CHLORATES AND PERCHLORATES; BROMATES AND PERBROMATES; IODATES AND PERIODATES - -- -- --- --- Chlorates: Of sodium Other: Barium chlorate Potassium chlorate 2829 19 30 --- Magnesium chlorate 2829 19 90 --- Other 2829 90 2829 90 10 2829 90 20 2829 90 30 - --- --- --- Other: Perchlorates Bromates and perbromates Iodates and periodates kg. 1[10%] kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814 (w.e.f. 11-5-2007). 16 (1) 2830 2830 10 00 2* 2830 90 2830 90 10 2830 90 20 2831 2831 10 2831 10 10 2831 10 20 2831 90 2831 90 10 2831 90 20 2832 2832 10 2832 10 10 2832 10 20 2832 10 90 2832 20 - * - --- --- - --- --- - --- --- - --- --- --- - (2) (3) (4) (5) SULPHIDES; POLYSULPHIDES, WHETHER OR NOT CHEMICALLY DEFINED Sodium sulphides * Other: Sulphides Polysulphides kg. 1[10%] * * kg. kg. 1[10%] 1[10%] DITHIONITES AND SULPHOXYLATES Of sodium: Sodium dithionites (sodium hydrosulphite) kg. 1[10%] Sodium sulphoxylates (including sodium formaldehyde sulphoxylate) kg. 1[10%] Other: Dithionites Sulphoxylates SULPHITES; THIOSULPHATES Sodium sulphites: Sodium bisulphite Sodium hydrosulphite Other Other sulphites: kg. kg. 1[10%] 1[10%] kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - * - - - - - - - - - - - 2832 20 10 --- Potassium metabisulphite 2832 20 20 --- Magnesium sulphite 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814 (w.e.f. 11-5-2007). 2. In heading 2830, tariff items 2830 20 00 and 2830 30 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 17 (4) (5) (1) 2832 20 90 2832 30 2832 30 10 --- - --- (2) Other Thiosulphates: Sodium thiosulphate (hypo) 2832 30 20 --- Magnesium thiosulphate 2832 30 90 --- Other (3) kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 2833 SULPHATES; ALUMS; PEROXOSULPHATES (PERSULPHATES) 2833 11 00 2833 19 - -- -- Sodium sulphates: Disodium sulphate Other: kg. 1[10%] 2833 19 10 --- Sodium hydrogen sulphate (acid sulphate) kg. 1[10%] 2833 19 20 --- Sodium pyrosulphate 2833 19 90 --- Other 2833 21 00 2833 22 - -- -- Other sulphates: Of magnesium Of aluminium: kg. 1[10%] kg. 1[10%] kg. 1[10%] 2833 22 10 --- Aluminium sulphate (iron free) kg. 1[10%] 2833 22 90 --- Other 2* 2833 24 00 2833 25 00 * -- -- * Of nickel Of copper kg. 1[10%] * * kg. 1[10%] kg. 1[10%] - - - - - - - - - - - * - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814 (w.e.f. 11-5-2007). 2. Tariff item 2833 23 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1- 2007). 18 (1) 1* 2833 27 00 2833 29 2833 29 10 3* 2833 29 30 * -- -- --- * --- (2) * Of barium Other: Ferrous sulphate * Quinidine sulphate 2833 29 40 --- Manganese sulphate 2833 29 50 2833 29 90 2833 30 2833 30 10 2833 30 20 2833 30 30 2833 30 90 2833 40 00 2834 2834 10 2834 10 10 2834 10 90 2834 21 00 --- --- - --- --- --- --- - - --- --- - -- Strontium sulphate Other Alums: Ammonium alum Ferric anmonium alum Potash alum Other Peroxosulphates (persulphates) NITRITES: NITRATES Nitrites: Sodium nitrite Other Nitrates: Of potassium (3) (4) (5) * * kg. 2[10%] kg. 2[10%] * kg. kg. kg. kg. kg. kg. kg. kg. kg. * 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] kg. kg. 2[10%] 2[10%] kg. 2[10%] * - - * - - - - - - - - - - - - 1. Sub-heading 2833 26, tariff items 2833 26 10 and 2833 26 90 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814 (w.e.f. 11-5-2007). 3. Tariff item 2833 29 20 omitted by Notification No. 137/2006-Cus.(N.T.) (w.e.f. 29-12-2006). 19 (1) 2834 29 2834 29 10 -- --- (2) Other: Strontium nitrate 2834 29 20 --- Magnesium nitrate 2834 29 30 2834 29 90 2835 2835 10 2835 10 10 --- --- - --- Barium nitrate Other PHOSPHINATES (HYPOPHOSPHITES), PHOSPHONATES (PHOSPHITES) AND PHOSPHATES; POLYPHOSPHATES, WHETHER OR NOT CHEMICALLY DEFINED Phosphinates (hypophosphites) and phosphonates (phosphites): Calcium hypophosphite 2835 10 20 --- Magnesium hypophosphite 2835 10 90 --- Other - -- * -- -- -- --- --- --- -- Phosphates: Of mono-or disodium * Of potassium Calcium hydogenorthophosphate (“dicalcium phosphate”) Other phosphates of calcium: Calcium monobasis phosphate Calcium tribasic phosphate Other Other: 2835 22 00 2* 2835 24 00 2835 25 00 2835 26 2835 26 10 2835 26 20 2835 26 90 2835 29 (3) (4) (5) kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] kg. kg. kg. 1[10%] 1[10%] 1[10%] kg. 1[10%] * * kg. kg. 1[10%] 1[10%] kg. kg. kg. 1[10%] 1[10%] 1[10%] - - - - - - - - * - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814 (w.e.f. 11-5-2007). 2. In heading 2835, tariff items 2835 23 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 20 (1) (2) 2835 29 10 --- Magnesium phosphate, monobasic 2835 29 20 --- Magnesium phoshate, dibasic 2835 29 30 --- Magnesium phosphate, tribasic 2835 29 40 2835 29 90 2835 31 00 2835 39 00 2836 2* 2836 20 2836 20 10 2836 20 20 2836 20 90 2836 30 00 2836 40 00 2836 50 00 2836 60 00 2* --- --- - -- -- * - --- --- --- 3[- - - - * - Sodium hexametaphosphate Other Polyphosphates: Sodium triphosphate (sodium tripoly- phosphate) Other CARBONATES; PEROXOCARBONATES (PERCARBONATES); COMMERCIAL AMMONIUM CARBONATE CONTAINING AMMONIUM CARBAMATE * Disodium carbonate: Disodium carbonate, dense Disodium carbonate, light Other Sodium hydrogencarbonate (sodium bicarbonate)] Potassium carbonates Calcium carbonate Barium carbonate * Other: (3) kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] kg. 1[10%] * * kg. kg. kg. kg. kg. kg. * 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] * (5) - - - - - - - * - - - - - - * 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814 (w.e.f. 11-5-2007). 2. In heading 2836, tariff items 2836 10 00 and 2836 70 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 3. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for the entry in column (2) occurring against tariff item 2836 30 00 (w.e.f. 1-1-2020). 21 (1) (2) 2836 91 00 2836 92 00 2836 99 -- -- -- Lithium carbonates Strontium carbonate Other: 2836 99 10 --- Percarbonates 2836 99 20 --- Magnesium carbonate 2836 99 30 --- Aluminium bicarbonate 2836 99 90 --- Other 2837 CYANIDES, CYANIDE OXIDES AND COMPLEX CYANIDES 2837 11 00 2837 19 - -- -- Cyanides, cyanide oxides: Of sodium Other: (4) (5) (3) kg. kg. 1[10%] 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] 2837 19 10 --- Potassium cyanide kg. 1[10%] 2837 19 20 --- Double cyanide of potassium and sodium kg. 1[10%] 2837 19 90 --- Other kg. 1[10%] 2837 20 - Complex cyanides: 2837 20 10 --- Ammonium sulphocyanide 2837 20 20 --- Potassium ferrocyanide 2837 20 30 --- Potassium ferrocyanide 2837 20 40 --- Sodium ferrocyanide 2837 20 50 --- Sodium nitroprusside (sodium nitroferricyanide) 2837 20 90 --- Other kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814 (w.e.f. 11-5-2007). 22 (2) * (3) (4) * * (5) * (1) 1* 2839 2839 11 00 2839 19 00 3* 2839 90 * - -- -- * - SILICATES; COMMERCIAL ALKALI METAL SILICATES Of sodium: Sodium metasilicates Other * Other: 2839 90 10 --- Magnesium trisilicate 2839 90 90 --- Other 2840 BORATES; PEROXOBORATES (PERBORATES) - -- -- - 2840 11 00 2840 19 00 2840 20 Disodium tetraborate (refined borax): Anhydrous Other Other borates: 2840 20 10 --- Magnesium borate 2840 20 90 --- Other 2840 30 00 - Peroxoborates (perborates) kg. 2[10%] kg. 2[10%] * * kg. 2[10%] kg. 2[10%] kg. 2[10%] kg. 2[10%] kg. 2[10%] kg. 2[10%] kg. 2[10%] - - * - - - - - - - 1. Heading 2838, sub-heading 2838 00, tariff items 2838 00 10 to 2838 00 30 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814 (w.e.f. 11-5-2007). 3. In heading 2839, tariff item 2839 20 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 23 (2) (3) (4) (5) (1) 2841 1* 2841 30 00 2841 50 2841 50 10 2841 50 90 2841 61 00 2841 69 00 2841 70 SALTS OXOMETALLIC OR PEROXOMETALLIC ACIDS * Sodium dishromate Other chromates and dichromates; peroxochromates: Sodium chromates Other Manganites, manganates and permanganates: Potassium permanganate Other Molybdates: * - - --- --- - -- -- - 2841 70 10 --- Aluminium molybdate 2841 70 20 --- Sodium molybdate 2841 70 90 --- Other 2841 80 - Tungstates (wolframates): 2841 80 10 --- Sodium tungstate 2841 80 20 --- Magnesium tungstate 2841 80 90 --- Other 2841 90 00 - Other * * kg. 2[10%] * - kg. kg. 2[10%] 2[10%] kg. 2[10%] kg. 2[10%] kg. 2[10%] kg. 2[10%] kg. 2[10%] kg. 2[10%] kg. 2[10%] kg. 2[10%] kg. 2[10%] - - - - - - - - - - - 1. In heading 2841, sub-heading 2841 10, tariff items 2841 10 10, 2841 10 90, sub-heading 2841 20, tariff items 2841 20 10 and 2841 20 20 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814 (w.e.f. 11-5-2007). 24 (1) 2842 2842 10 00 2842 90 2842 90 10 2842 90 20 2842 90 90 2843 2843 10 2843 10 10 2843 10 20 2843 10 90 2843 21 00 2843 29 00 2843 30 00 2843 90 2843 90 11 - - --- --- --- - --- --- --- - -- -- - - --- ---- (2) (3) (4) (5) OTHER SALTS OF INORGANIC ACIDS OR PEROXOACIDS (INCLUDING ALUMINOSILICATES, WHETHER OR NOT CHEMICALLY DEFINED), OTHER THAN AZIDES Double or complex silicates (including aluminosilicates, whether or not chemically defined) Other: Arsenites and arsenates Bichromates and dichromates Other VI.-MISCELLANEOUS COLLOIDAL PRECIOUS METALS; INORGANIC OR ORGANIC COMPOUNDS OF PRECIOUS METALS, WHETHER OR NOT CHEMICALLY DEFINED; AMALGAMS OF PRECIOUS METALS Colloidal precious metals: Of gold Of silver Other Silver compounds: Silver nitrate Other Gold compounds kg. 1[10%] kg. kg. kg. 1[10%] 1[10%] 1[10%] kg. kg. 1[10%] 1[10%] kg. 1[10%] kg. kg. kg. 1[10%] 1[10%] 1[10%] - - - - - - - - - - Other compounds; amalgams: Other compounds: Sodium aurous thiosulphate kg. 1[10%] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814 (w.e.f. 11-5-2007). 25 (1) 2843 90 12 2843 90 19 2843 90 20 2844 2844 10 00 2844 20 00 2844 30 2844 30 10 2844 30 21 2844 30 22 2844 30 23 (2) ---- Noble metal solutions of platinum, rhodium and palladium ---- Other --- Amalgams (3) kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] RADIOACTIVE CHEMICAL ELEMENTS AND RADIO-ACTIVE ISOTOPES (INCLUDING THE FISSILE OR FERTILE CHEMICAL ELEMENTS AND ISOTOPES) AND THEIR COMPOUNDS; MIXTURES AND RESIDUES CONTAINING THESE PRODUCTS Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds Uranium enriched in U235and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U235, plutonium or compounds of these products: Uranium depleted in U235and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U235, thorium or compounds of these products: Uranium deplated in U235and thorium and their alloys, unwrought or wrought and compounds thereof Compounds of thorium or of uranium depleted inU235: Thorium oxide Thorium hydroxide Thorium nitrate - - - --- --- ---- ---- ---- (5) - - - - - kg. 1[10%] kg. 1[10%] kg. 1[10%] - kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] - - - - 2844 30 29 ---- Other 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814 (w.e.f. 11-5-2007). 26 (1) (2) (3) (4) (5) 2844 30 30 --- Waste and scrap of uranium depleted in kg. 1[10%] U235or of thorium 2844 30 90 --- Other - - - kg. kg. 1[10%] 1[10%] - - 2844 40 00 2844 50 00 2845 Radioactive elements and isotopes and compounds other than those of sub-headings 2844 10, 2844 20 or 2844 30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues Spent (iradiated) fuel elements (cartridges) of nuclear reactors kg. 1[10%] - ISOTOPES OTHER THAN THOSE OF HEADING 2844; COMPOUNDS, INORGANIC OR ORGANIC, OF SUCH ISOTOPES, WHETHER OR NOT CHEMICALLY DEFINED 2845 10 00 2845 90 2845 90 10 - - --- Heavy water (deuterium oxide) kg. 1[10%] Other: Nuclear fuels not elsewhere included or specified kg. 1[10%] 2845 90 90 --- Other kg. 1[10%] 2846 2846 10 2846 10 10 2846 10 90 2846 90 COMPOUNDS, INORGANIC OR ORGANIC, OF RARE-EARTH METALS, OF YTTRIUM OR OF SCANDIUM OR OF MIXTURES OF THESE METALS - --- --- - Cerium compounds: Cerium oxides Other Other: kg. kg. 1[10%] 1[10%] - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814 (w.e.f. 11-5-2007). 27 (1) (2) (3) (4) (5) Rare-earth oxides not elsewhere included or specified kg. 1[10%] 2846 90 10 2846 90 20 2846 90 30 --- --- --- Rare-earth fluorides not elsewhere included or specified Rare-earth chlorides not elsewhere included or specified - - - - - kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] 2846 90 90 --- Other 2847 00 00 HYDROGEN PERODIXE, WHETHER OR NOT SOLIDIFIED WITH UREA 2848 2848 00 2* 2849 2849 10 00 2849 20 - * - - PHOSPHIDES, WHETHER OR NOT CHEMICAL DEFINED, EXCLUDING FERROPHOSPHORUS Phosphides, whether or not chemical defined, excluding ferrophosphorus: * * * * CARBIDES, WHETHER OR NOR CHEMICALLY DEFINED Of calcium Of silicon: 2849 20 10 --- Carborundum 2849 20 90 --- Other 2849 90 - Other: 2849 90 10 --- Boron carbide 2849 90 20 --- Tungsten carbide 2849 90 90 --- Other kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814 (w.e.f. 11-5-2007). 2. Sub-heading 2848 00, tariff items 2848 00 10 to 2848 00 90 and the entries relating thereto omitted by Act 28 of 2016, s. 141 and the Fourth Schedule (w.e.f. 1-1-2017). 28 (1) 2850 2850 00 2850 00 10 2850 00 20 2850 00 30 2850 00 41 2850 00 49 2850 00 50 2851 00 99 2[2852 2852 10 00 2852 90 00 3[2853 2853 10 00 2853 90 (2) (3) (4) (5) HYDRIDES, NITRIDES, AZIDES, SILICIDES AND BORIDES, WHETHER OR NOT CHEMICALLY DEFINED, OTHER THAN COMPOUNDS WHICH ARE ALSO CARBIDES OF HEADING 2849 Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849: Hydrides Nitrides Azides Silcides: - --- --- --- --- ---- Of calcium ---- Other --- Borides --- Other INORGANIC OR ORGANIC COMPOUNDS OF MERCURY, WHETHER OR NOT CHEMICALLY DEFINED, EXCLUDING AMALGAMS Chemically defined Other PHOSPHIDES, WHETHER OR NOT CHEMICALLY DEFINED, EXCLUDING FERROPHOSPHORUS; OTHER INORGANIC COMPOUNDS (INCLUDING DISTILLED OR CONDUCTIVITY WATER AND WATER OF SIMILAR PURITY); LIQUID AIR (WHETHER OR NOT RARE GASES HAVE BEEN REMOVED); COMPRESSED AIR; AMALGAMS, OTHER THAN AMALGAMS OF PRECIOUS METALS Cyanogen chloride (chlorcyan) Other: - - - - kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. kg. 10% 10%] - - - - - - - - - kg. 10% - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814 (w.e.f. 11-5-2007). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for tariff item 2852 00 00 and the entries relating thereto (w.e.f. 1-1-2012). 3. Subs. by Act 28 of 2016, s. 141 and the Fourth Schedule, for heading 2853, sub-heading 2853 00, tariff items 2853 00 10 to 2853 00 99 and the entries relating thereto (w.e.f. 1-1-2017). 29 (1) (2) (3) (4) (5) 2853 90 10 2853 90 20 2853 90 30 2853 90 40 2853 90 90 --- --- --- --- --- Distilled or conductivity water and water of similar purity Liquid air, whether or not rare gases have been removed Compressed air Amalgams, other than of precious metals Other kg. 10% kg. 10% kg. kg. kg. 10% 10% 10% - - - - -] 30 CHAPTER 29 Organic Chemicals NOTES 1. Except where the context otherwise requires, the headings of this Chapter apply only to: (a) Separate chemically defined organic compounds, whether or not containing impurities; (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 2936 to 2939 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 2940, or the products of heading 2941, whether or not chemically defined; (d) The products mentioned in (a), (b) or (c) above dissolved in water; (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. This Chapter does not cover: (a) Goods of heading 1504 or crude glycerol of heading 1520; (b) Ethyl alcohol (heading 2207 or 2208); (c) Methane or propane (heading 2711); (d) The compounds of carbon mentioned in Note 2 to Chapter 28; 1[(e) Immunological products of heading 3002] 2[(f) Urea (heading 3102 or 3105); (g) Colouring matter of vegetable or animal origin (heading 3203), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading 3204) or dyes or other colouring matter put up in forms or packings for retail sale (heading 3212); (h) Enzymes (heading 3507); 1. Ins. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 1-1-2012). 2. The existing clauses (e),( f) (g),( h),( ij) and (k) re-lettered as clauses (f),(g),(h),(ij), (k) and (l) by s. 60(a)(ii) and the Fifth Schedule, ibid. (w.e.f. 1-1-2012). 1 (ij) 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 3606); (k) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 3813; ink removers put up in packings for retail sale, of heading 3824; or (l) Optical elements, for example, of ethylenediamine tartrate (heading 9001).] 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 headings which occurs last in numerical order. 4. In headings 2904 to 2906, 2908 to 2911 and 2913 to 2920, 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 purposes of heading 2929. For the purposes of headings 2911, 2912, 2914, 2918 and 2922, “oxygen-function” is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in headings 2905 to 2920. 5. 1[(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. 1[(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. 1[(C)] Subject to Note 1 to Section VI and Note 2 to Chapter 28: 2[(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 2942, are to be classified in the heading appropriate to the organic 3[compound;] 2[(2)] Salts formed between organic compounds of Sub-Chapters I to X or heading 2942 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. 1. The brackets and letters “(a)”, “(b)”, “(c)”, “(d)” and “(e)” subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2. The brackets and letters “(A)” and “(B)” subs. by s. 63(b) and the Fourth Schedule, ibid. (w.e.f. 1-1-2007). 3. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “compound; and” (w.e.f. 1-1-2020). 2 1[(3) co-ordination compounds, other than products classifiable in Sub-Chapter XI or heading 2941, are to be classified in the heading which occurs last in numerical order in Chapter 29, among those appropriate to the fragments formed by “cleaving” of all metal bonds, other than metal-carbon bonds.] 2[(D)] Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading 2905). 2[(E)] Halides of carboxylic acids are to be classified in the same heading as the corresponding acids. 6. The compounds of headings 2930 and 2931 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, 3*** or lead) directly linked to carbon atoms. Heading 2930 (organo-sulphur compounds) and heading 2931 (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 2932, 2933 and 2934 do not include epoxides with a three- membered ring, ketone peroxides, cyclic polymers of aldehydes or of 4[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. For the purposes of heading 2937: (a) 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. 5[SUB-HEADING NOTES 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 sub-heading as that compound (or group of compounds) provided that they are not more specially covered by any other sub-heading and that there is no residual sub-heading named “other” in the series of subheadings concerned. 2. Note 3 to this Chapter shall not be applicable to the sub-headings of this Chapter.] 1. Ins. by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2. The brackets and letters “(a)”, “(b)”, “(c)”, “(d)” and “(e)” subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 3. The word “mercury” omitted by s. 63(b) and the Fourth Schedule, ibid. (w.e.f. 1-1-2007). 4. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “thioaldehydes anhydrides” (w.e.f. 1-1-2020) 5. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule for Sub-heading Note (w.e.f. 1-1-2007). 3 Tariff Item Description of goods Unit Rate of duty (1) (2) (3) (4) (5) Standard Preferential Areas I.-HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2901 ACYCLIC HYDROCARBONS 2901 10 00 2901 21 00 2901 22 00 2901 23 00 2901 24 00 2901 29 2901 29 10 2901 29 20 2[2901 29 30 2901 29 40 2901 29 90 - - -- -- -- -- -- --- --- --- --- --- Saturated Unsaturated: Ethylene Propene (propylene) Butene (butlene) and isomers thereof Buta-1, 3-diene and isoprene Other: Acetylene, whether or not in dissolved condition Heptene (Heptylene) Dihydromyrcene Tetradecene Other 2902 CYCLIC HYDROCARBONS - Cyclanes, cyclenes and cycloterpenes: kg. 1[10%] kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] kg. kg. kg. kg. 1[10%] 10% 10% 1[10%] - - - - - - - - -] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Ins. by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 4 (1) 2902 11 00 2[2902 19 2902 19 10 2902 19 90 2902 20 00 2902 30 00 2902 41 00 2902 42 00 2902 43 00 2902 44 00 2902 50 00 2902 60 00 2902 70 00 2902 90 2902 90 10 2902 90 20 2902 90 30 2902 90 40 2902 90 50 3[2902 90 60 2902 90 90 -- -- --- --- - - - -- -- -- -- - - - - --- --- --- --- --- --- --- (2) Cyclohexane Other: Cyclopropyl actetylene Other Benzene Toluene Xylenes: o-Xylene m-Xylene p-Xylene Mixed xylene isomers Styrene Ethylbenzene Cumene Other: Dipentene Diphenyl methane Dodecyclic benzenes (excluding mixed alkylarenes) Napthalene, pure Isobutyl benzene N-propyl benzene Other (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[10%] 10% 10% 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 10% 1[10%] (5) - - -] - - - - - - - - - - - - - - -] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 2902 19 00 and the entries relating thereto (w.e.f. 1-1- 2020). 3. Ins. by s. 88(b) and the Fifth Schedule, ibid (w.e.f. 1-1-2020). 5 (1) 2903 2903 11 2903 11 10 2903 11 20 2903 12 00 2903 13 00 2903 14 00 2903 15 00 2903 19 2903 19 10 2903 19 20 2903 19 90 2903 21 00 2903 22 00 2903 23 00 2903 29 00 (2) (3) (4) (5) HALOGENATED DERIVATIVES OF HYDROCARBONS Saturated chlorinated derivatives of acyclic hydrocarbons: Chloromethane (methyl chloride) and chloroethane (ehyl chloride): Chloromethane (methyl chloride) Chloroethane (ethyl chloride) Dichloromethane (methylene chloride) Chloroform (trichloro methane) Carbon tetrachloride 2[Ethylene dichloride (ISO) (1,2- dichloroethane)] Other: Tetrachloroethane Trichloroethane Other Unsaturated chorinated derivatives of acyclic hydrocarbons: Vinyl chloride (chloroethylene) Trichloroethylene Tetrachloroethylene (perchloroethylene) Other - -- --- --- -- -- -- -- -- --- --- --- - -- -- -- -- kg. 1[10%] kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule for the entry in column(2) in tariff item 2903 15 00 (w.e.f. 1-1- 2007). 6 (1) (2) (3) (4) (5) 1[- -- -- Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons: Ethylene dibromide (ISO) (1,2- dibromoethane) Other: 2903 31 00 2903 39 Fluorinated derivatives: 2903 39 11 -- 1-Propene, 1, 1,3,3,3 Pentafluoro - 2 - (trifluoromethyl) (PFIB) 2903 39 19 -- Other 2903 39 20 -- Brominated derivative 2903 39 30 2903 39 90 -- -- - Iodinated derivatives other Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens: 3[2903 71 00 -- Chlorodifluoromethane 2903 72 00 - - Dichlorotrifluoroethanes 2903 73 00 - - Dichlorofluoroethanes 2903 74 00 2903 75 00 2903 76 -- -- -- Chlorodifluoroethanes Dichloropentafluoropropanes Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes: 2903 76 10 --- Bromochlorodifluoromethane 2903 76 20 2903 76 30 --- Bromotrifluoromethane --- Dibromotetrafluoroethanes - - kg. 2[10%] kg. 2[10%] kg. 2[10%] kg. kg. kg. 2[10%] 2[10%] 2[10%] kg. 10% kg. 10% kg. 10% kg. 10% kg. 10% kg. 10% kg. 10% kg. 10% - - -] - - - - - - - - 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule for sub-heading 2903 30, tariff items 2903 30 11 to 2903 30 30 and the entries relating thereto (w.e.f. 1-1-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for tariff items 2903 41 00 to 2903 69 90 and the entries relating thereto (w.e.f. 1-1-2012). 7 (1) (2) (3) (4) (5) 2903 77 -- Other, perhalogenated only with fluorine and chlorine -- Chlorofluoromethanes: 2903 77 11 --- Chlorotrifluoromethane 2903 77 12 ---- Dichlorodifluoromethane 2903 77 13 -- Trichlorofluoromethane - -- Chlorofluoroethanes: kg. 10% kg. 10% kg. 10% 2903 77 21 ---- Chlorpentafluoroethane kg. 10% 2903 77 22 ---- 1,2- Dichlorotetrafluoroethane kg. 10% 2903 77 23 ---- Trichlorotrifluoroethane 2903 77 24 - - Tetrachlorodifluoroethane 2903 77 25 ---- Pentachlorofluoroethane Chlorofluoropropanes: 2903 77 31 ---- Chloroheptafluoropropane 2903 77 32 ---- Dichlorohexafluoropropane kg. 10% kg. 10% kg. 10% kg. 10% kg. 10% - - - - - - - - - - 2903 77 33 ---- Trichloropentafluoropropane kg. 10% - 2903 77 34 ---- Tetrachlorotetrafluoropropane 2903 77 35 ---- Pentachlorotrifluoropropane 2903 77 36 ---- Hexachlorodifluoropropane 2903 77 37 ---- Heptachlorofluoropropane 2903 77 90 --- Other derivatives, perhalogenated only with fluorine and chlorine kg. 10% kg. 10% kg. 10% kg. 10% kg. 10% 2903 78 00 2903 79 00 -- -- Other perhalogenated derivatives kg. 10% Other kg. 10% - - - - - - - 8 (1) (2) (3) (4) (5) - Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons: 2903 81 00 - - 1,2,3,4,5,6- xachlorocyclohexane [HCH (ISO)], including lindane (ISO, INN) kg. 10% 2903 82 00 1[2903 83 00 -- -- Aldrin (ISO), chlordane (ISO) Mirex (ISO) 2903 89 00 - - Other kg. kg. 10% 12.5% kg. 10% - - -] - Halogenated derivatives of aromatic hydrocarbons: 2903 91 - - Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene: 2903 91 10 - - - Chlorobenzene (monochloro) 2903 91 20 - - - 2903 91 30 - - - o - dichlorobenzene (Orthodichlorobenzene) p - dichlorobenzene (Paradichlorobenzene) kg. kg. 10% 10% kg. 10% 2903 92 - - Hexachlorobenzene (ISO) and DDT (ISO) [clofenotane (INN) 1,1,1-trichloro-2,2-bis (p-chlorophenyl)ethane]: 2903 92 10 --- Hexachlorobenzene (ISO) DDT (ISO) [(clofenotane (INN),1,1,1-trichloro-2,2-bis (p-chlorophenyl)ethane]: Kg. 10% 2903 92 21 ---- DDT Technical 75 Wdp 2903 92 29 1[2903 93 00 ---- Other -- Pentachlorobenzene (ISO) 2903 94 00 -- Hexabromobiphenyls 2903 99 - - Other: 2903 99 10 --- Chlorofluorobenzene 2903 99 20 --- Benzalchloride (Benzyl dichloride) Kg. Kg. kg. kg. 10% 10% 12.5% 12.5% Kg. 10% Kg. 10% - - - - - - - - -] - - 1. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 9 (1) (2) 2903 99 30 --- Benzotrichloride 2903 99 40 --- Benzylchloride 2903 99 50 2903 99 60 2903 99 70 2903 99 90 2904 --- --- --- --- Parachlorotoluene (4-chloromethyl benzene) Naphthalene, chlorinated Chlorofluoro aniline Other SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF HYDROCARBONS, WHETHER OR NOT HALOGENATED 2904 10 - Derivatives containing only sulpho groups, their salts and ethyl esters: 2904 10 10 2904 10 20 2904 10 30 2*** --- --- --- Benzene sulphonie acid 1,5 Naphelene disulphonic acid (Armstrong's acid) Napthelene sulphonic acid 2904 10 90 --- Other 2904 20 - Derivatives containing only nitro or only nitroso groups: 2904 20 10 --- Nitrobenzene 2904 20 20 --- Meta dinitrobenzene 2904 20 30 --- Meta nitrotoluene 2904 20 40 2904 20 50 2904 20 60 2904 20 90 --- --- --- --- Ortho nitrotoluene Para nitrotoluene Dinitrotoluene Other (3) Kg. Kg. Kg. Kg. Kg. Kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) (5) 10% 10% 10% 10% 10% 10% 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - -] - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. In heading 2904, tariff item 2904 10 40 and the entries relating thereto omitted by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 10 (1) (2) (3) (4) (5) kg. kg. kg. kg. 12.5% 12.5% 12.5% 12.5% 1[- Perfluorooctane sulphonic acid, its salts and perfluorooctane sulphonyl fluoride: 2904 31 00 -- Perfluorooctane sulphonic acid 2904 32 00 -- Ammonium perfluorooctane sulphonate 2904 33 00 2904 34 00 2904 35 00 2904 36 00 -- -- -- -- Lithium perfluorooctane sulphonate Potassium perfluorooctane sulphonate Other salts of perfluorooctane sulphonic acid kg. 12.5% Perfluorooctane sulphonyl fluoride kg. 12.5% 2904 90 2[- Other: 2904 91 00 -- Trichloronitromethane (chloropicrin) kg. 12.5% 2904 99 -- Other: 2904 99 10 --- 2, 5 dichloronitrobenzene 2904 99 20 --- Dinitrochlorebenzene 2904 99 30 --- Meta nitrochlorobenzene 2904 99 40 --- Ortho nitrochlorobenzene 2904 99 50 2904 99 60 2904 99 70 --- --- --- Para nitrochlorobenzene 2-nitrochlorotoluene Sodium meta nitrochlorobenzene sulphonate kg. kg. kg. kg. kg. kg. kg. 12.5% 12.5% 12.5% 12.5% 12.5% 12.5% 12.5% - - - - - -] - - - - - - - - 2904 99 90 --- Other kg. 12.5% -] 2905 II.-ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES ACYCLIC ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - Saturated monohydric alcohols: 1. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 2. Subs. by s. 141(ii) and the Fourth Schedule, ibid., for sub-heading 2904 90, tariff items 2904 90 10 to 2904 90 90 and the entries relating thereto (w.e.f. 1-1-2017). 11 (1) (2) 2905 11 00 -- Methanol (methyl alcohol) 2905 12 -- Propan-1-o1 (propyl alcohol ) and propan-2-ol (isopropyl alcohol): 2905 12 10 --- Propyl alcohol 2905 12 20 --- Isopropyl alcohol 2905 13 00 -- Butan-1-01 (n-butyl alcohol) 2905 14 -- Other butanols: 2905 14 10 --- Ethambutol, ehambutol Hcl 2905 14 20 --- Salbutamol sulphate 2905 14 30 --- Amino butanol 2905 14 90 --- Other 2*** 2905 16 -- Octanol (octyl alcohol) and isomers thereof: 2905 16 10 --- Dimethyl octanol 2905 16 20 2905 16 90 2905 17 00 --- ethyl hexanol --- Other -- Dodecan-1-o1 (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol) 2905 19 --- Other: 2905 19 10 2905 19 90 --- 2-Butanol, 3, 3-dimethyl- --- Other - Unsaturated monohydric alcohols: (3) (4) (5) kg. 1[10%] kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. In heading 2905, tariff item 2905 15 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 12 (1) (2) (3) (4) (5) 2905 22 -- Acyclic terpene alcohols: 2905 22 10 --- Citranellol 2905 22 20 --- Geraniol 2905 22 30 --- Linalool 2905 22 40 --- Rhodinol 2[2905 22 50 --- Dihydromyrcenol 2905 22 90 --- Other 2905 29 00 -- Other - -- -- 2905 31 00 2905 32 00 Diols: Ethylene glycol (ethanediol) Propylene glycol (propane-1,2-diol) 2905 39 -- Other: 2905 39 10 --- 1,4/1,3/2,3-butyene glycol 2[2905 39 20 --- Hexylene glycol 2905 39 90 --- Other kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 10% 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 10% 1[10%] - -- -- 2905 41 00 2905 42 Other polyhydric alcohols: 2-Ethyl-2-(hydroxymethyl) propane-1,3- diol (trimethylolropane) kg. 1[10%] Pentaerythritol: 2905 42 10 --- Dipetaerythriol 2905 42 90 -- Other 2905 43 00 -- Mannitol 2905 44 00 -- D-glucitol (Sorbitol) kg. kg. kg. kg. 1[10%] 1[10%] 15% 3[12.5%] - - - - -] - - - - - -] - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Ins. by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 3. Subs. by Act 21 of 2006, s. 63(a) and the Third Schedule, for the entry in column (w.e.f. 18-4-2006). 13 (1) (2) 2905 45 00 -- Glycerol 905 49 00 - - Other Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols: 2905 51 00 2905 59 00 -- -- Ethchlorvynol (INN) Other 2906 - -- -- -- 2906 11 00 2906 12 00 2906 13 CYCLIC ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES Cyclanic, cyclenic or cycloterpenic: Menthol Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols Sterols and inositols: 2906 13 10 --- Cholesterol 2906 13 90 --- Other 2*** 2906 19 -- Other: 2906 19 10 --- Borneol 2906 19 90 --- Other - Armatic: 2906 21 00 -- Benzyl alcohol 2906 29 -- Other: 2906 29 10 --- Cinnamic alcohol 2906 29 20 --- Phenylethyl alcohol (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. In heading 2906, tariff item 2906 14 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 14 (1) (2) 2906 29 90 --- Other (3) (4) (5) kg. 1[10%] - III.-PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2907 PHENOLS, PHENOL-ALCOHOLS - Monophenols: 2907 11 --- Phenol (hydroxybenzene) and its salts: 2907 11 10 2907 11 90 --- --- Phenol, as pure carbolic acid Other 2907 12 --- Cresols and their salts: 2907 12 10 --- Para cresols (p-cresols) 2907 12 20 --- Cresylic acid 2907 12 90 --- Other 2907 13 00 -- Octylphenol, nonylphenol and their isomers; salts thereof 2*** 2907 15 -- Naphthols and their salts: 2907 15 10 --- Alpha naphthols 2907 15 20 --- Beta naphthols 2907 15 90 --- Other 2907 19 -- Other: 2907 19 10 --- o-Phenyl phenols 2907 19 20 --- p-Phenyl phenols 2907 19 30 --- Thymol kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. In heading 2907, tariff item 2907 14 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 15 (1) (2) 2907 19 40 --- Para tertiary butyl phenol 2907 19 50 --- Alkyl phenols 2907 19 90 --- Other - Polyphenols; phenol-alcohols: 2907 21 00 -- Resorcinol and its salts 2907 22 00 -- Hydroquinone (quinol) and its salts 2907 23 00 -- 4,4-isopropylidenediphenol (bis-phenol A, diphenylolpropane) and its salts 2907 29 -- Other: 2907 29 10 --- 1,5-Dihydroxy naphthalene 2[2907 29 20 --- Tris (p-hydroxy phenyl) ethane 2907 29 30 --- Tertiary butyl hydroquinone 2907 29 90 --- Other 2908 HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF PHENOLS OR PHENOL-ALCOHOLS 3[- Derivatives containing only halogen substituents and their salts: 2908 11 00 -- Pentachlorophenol (ISO) 2908 19 00 -- Other -- Other: (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 10% 10% 1[10%] kg. kg. 1[10%] 1[10%] 2908 91 00 -- Dinoseb (ISO) and its salts kg. 1[10%] (5) - - - - - - - - -] - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Ins. by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 3. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for tariff item 2908 10 00, sub-heading 2908 20, tariff items 2908 20 10 to 2908 20 90, sub-heading 2908 90, tariff items 2908 90 10 to 2908 90 90 and the entries relating thereto (w.e.f. 1-1-2007). 16 (1) (2) (3) (4) (5) 1[2908 92 00 -- 4,6-Dinitro-o-cresol [DNOC (ISO)] and its salts kg. 10% 2908 99 -- Other: 2908 99 10 -- Para nitrophenol 2908 99 20 -- Musk xylol 2908 99 90 -- Other kg. kg. kg. 2[10%] 2[10%] 2[10%] 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 ETHERS, ETHER-ALCOHOLS, ETHER- PHENOLS, ETHER-ALCOHOL-PHENOLS, ALCOHOL PEROXIDES, ETHER PEROXIDES, KETONE PEROXIDES (WHETHER OR NOT CHEMICALLY DEFINED), AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives: 2909 2909 11 00 -- Diethyl ether 3[2909 19 -- Other 2909 19 10 --- Tertiary amyl methyl ether 2909 19 20 --- Methyl tertiary butyl ether (MTBE) 2909 19 90 --- Other kg. 2[10%] Kg. Kg. Kg. 10% 10% 10% -] - - -] - - - - -] 1. Ins. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 1-1-2012). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 2909 19 00 and the entries relating thereto (w.e.f. 1-1- 2020). 17 (1) (2) (3) (4) (5) 2909 20 00 2909 30 - - Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives: --- Anisole and their derivatives: 2909 30 11 ---- 4-chloro-2-nitro anisole 2909 30 12 ---- Ortho nitro anisole 2909 30 19 ---- Other 2909 30 20 --- Diphenyl oxide 2909 30 30 --- Musk ambrette 2909 30 90 --- Other - -- -- -- 2909 41 00 3*** 2909 43 00 2909 44 00 Ether-alcohols and their halogenated, sulphonated, nitrate or nitrosated derivatives: 2[2,2-Oxydiethanol (diethylene glycol, digol)] Monobutyl ethers of ethylene glycol or of diethylene glycol Other monoalkylethers of ethylene glycol or of diethylene glycol 4[2909 49 -- Other 2909 49 10 --- Phenoxy ethanol 2909 49 20 --- 1-(4-phenoxyphenoxy) propan-2-ol kg. 1[10%] kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] kg. kg. kg. kg. 1[10%] 1[10%] 10% 10% - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for the entry in column (2) occurring against tariff item 2909 41 00 (w.e.f. 1-1-2020). 3. In heading 2909, tariff item 2909 42 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 4. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 2909 49 00 and the entries relating thereto (w.e.f. 1-1-2020). 18 (1) (2) (3) (4) (5) 2909 49 30 --- Meta phenoxy benzyl alcohol (MPBA) 2909 49 90 --- Other 2909 50 - Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitosated derivatives: 2909 50 10 --- Guaiacol 2909 50 20 --- Isoeugenol 2909 50 30 --- Potassium guaiacol sulphonate 2[2909 50 40 --- 4-methoxy phenol (mono methyl ether of hydroquinone) 2909 50 50 --- Butylated hydroxyanisole (BHA) 2909 50 90 --- Other 2909 60 00 - 2910 Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives EPOXIDES, EPOXYALCOHOLS, EPOXYPHENOLS AND EPOXYETHERS, WITH A THREE-MEMBERED RING, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2910 10 00 - Oxirane (ethylene oxide) 2910 20 00 - Methyloxirane (propylene oxide) 2910 30 00 3[2910 40 00 - 1-chloro-2,3-expoxypropane (epichlorohydrin) -- Dieldrin (ISO, INN) 4[2910 50 00 2910 90 00 - - Endrin (ISO) Other kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 10% 10% 1[10%] 1[10%] 1[10%] 10% 10% 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] [10%] 12.5% 1[10%] - -] - - - - -] - - - - - -] -] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Ins. by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 3. Ins. by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 4. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 19 (1) (2) (3) (4) (5) 2911 2911 00 - 2911 00 10 --- ACETALS AND HEMIACETALS, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives: Acetals and hemiacetals, whether or not with other oxygen function 2911 00 90 --- Other V.-ALDEHYDE-FUNCTION COMPOUNDS ALDEHYDES, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION; CYCLIC POLYMERS OF ALDEHYDES; PARAFORMALDEHYDE - Acyclic aldehydes without other oxygen function: -- Methanal (formaldehyde) -- Ethanal (acetaldehyde) -- Other: 2912 2912 11 00 2912 12 00 2*** 2912 19 2912 19 10 --- Crotonaldehyde 2912 19 20 2912 19 30 --- Heptaldehyde (heptanal) --- Glyoxal 2912 19 90 --- Other - Cyclic aldehydes without other oxygen function: kg. kg. 1[10%] 1[10%] kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. In heading 2912, tariff item 2912 13 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 20 (1) (2) 2912 21 00 -- Benzaldehyde 2912 29 -- Other: 2912 29 10 --- Cinnnamic aldehyde 2912 29 20 --- Phenyl acetaldehyde 2[2912 29 30 --- Hexyl cinnamic aldehyde 2912 29 90 --- Other 2912 30 00 2912 41 00 2912 42 00 3[- -- -- Aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function :”; Vanillin (4-hydroxy-3methoxy benzaldehyde) Ethylvanillin (3-ethoxy-4-hydroxy- benzaldehyde) 2912 49 -- Other: 2912 49 10 --- Anisic aldehyde (Anisaldehyde) 2912 49 20 --- Heliotropin (piperonyl aldehyde) 2912 49 30 --- Thiacetazone 2912 49 40 --- 3,4,5-trimethoxy-benzaldehyde 2912 49 90 4[--- - Other: 2912 49 91 ---- Aldehyde-alcohols 2912 49 99 ---- Other 2912 50 00 - Cyclic polymers of aldehydes (3) (4) (5) kg. 1[10%] kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 10% 1[10%] 10% 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 16% 16% 1[10%] - - - -] - -] - - - - - - -] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Ins. by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 3. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for tariff items 2912 30 00 to 2912 41 00 and the entries relating thereto (w.e.f. 1-1-2012). 4. Subs. by s. 60(a)(ii) and the Fifth Schedule, ibid., for tariff item 2912 49 90 and the entries relating thereto (w.e.f. 1-1-2012). 21 (1) (2) 2912 60 00 - Paraformaldehyde (3) (4) (5) kg. 1[10%] - 2913 2913 00 - HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF PRODUCTS OF HEADING 2912 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 2912: 2913 00 10 --- Ortho-chloro-benzaldehyde 2913 00 90 --- Other kg. kg. 1[10%] 1[10%] 2914 VI.-KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION COMPOUNDS KETONES AND QUINONES, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - Acyclic ketones without other oxygen function: 2914 11 00 -- Acetone 2914 12 00 -- Butanone (methyl ethyl ketone) 2914 13 00 -- 4-methylpentan-2-one (methyl isobutyl ketone) 2914 19 -- Other: 2914 19 10 --- Isophoron 2914 19 90 --- Other kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function: 2*** 2914 22 00 -- Cyclohexanone and methyl- cyclohexanones kg. 1[10%] - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Sub-heading 291421, tariff items 2914 21 10 and 2914 21 20 and the entries relating thereto omitted by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 1-1-2012). 22 (1) (2) (3) (4) (5) 2914 23 -- Ionones and mehylionones: 2914 23 10 --- Beta-ionone 2914 23 20 --- Pseudo ionone 2914 23 90 --- Other 2914 29 -- Other: kg. kg. kg. 1[10%] 1[10%] 1[10%] 2914 29 10 --- L-caravone kg. 1[10%] 2[--- Camphor: 2914 29 21 ---- Natural 2914 29 22 ---- Synthetic 3[2914 29 30 --- Pentyl-2-cyclopenten-1-one 2914 29 40 --- Cyclohexane dione 2914 29 50 --- 7-acetyl, 1, 2, 3, 4, 5, 6, 7, 8-octahydro, 1, 1, 6, 7-tetra methyl Naphthalene/1-(2, 3, 8, 8-tetramethyl-1, 2, 3, 4, 5, 6, 7, 8- octahydronaphthalen-2-yl) ethanone 2914 29 90 ---- Other kg. kg. kg. kg. 10% 10% 10% 10% kg. 10% kg. 1[10%] - -- 2914 31 00 Aromatic ketones without other oxygen function: Phenylacetone (phenylpropan-2- one) kg. 1[10%] 2914 39 -- Other: 2914 39 10 --- Aceto phenone 2914 39 20 --- Benzanthrone 2914 39 30 --- Benzophenone 2914 39 40 --- Dibenzanthrone (violanthrone) kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] - - - - - -] - - -] - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Ins. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 1-1-2012). 3. Ins. by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 23 (1) (2) 2914 39 90 --- Other 2914 40 00 2914 50 00 - - - Ketone-alcohols and ketone- aldehydes Ketone-phenols and ketones with other oxygen function Quinones: 2914 61 00 -- Anthraquinone 2[2914 62 00 -- Coenzyme Q10 (ubidecarenone (INN)) 2914 69 -- Other: 2914 69 10 --- 1,4-dihydroxy anthraquinone (quinizarin) 2914 69 20 --- Methyl anthraquinone 2914 69 90 --- Other 2914 70 3[- Halogenated, sulphonated, nitrated or nitrosated derivatives: (3) (4) (5) kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 12.5% 1[10%] 1[10%] 1[10%] 2914 71 00 -- Chlordecone (ISO) kg. 12.5% 2914 79 -- Other: 2914 79 10 --- 1-chloro anthraquinone 2914 79 20 --- Musk ketone 4[2914 79 30 --- Tri fluoro methyl acetophenone 2914 79 40 --- Chloro-4-(4-chloro phenoxy) acetophenone 2914 79 50 --- Dichloroacetophenone 2914 79 90 --- Other kg. kg. kg. 12.5% 12.5% 10% kg. 10% kg. kg. 10% 10% - - - - -] - - - - - - - - -] -] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 3. Subs. by s. 141(ii) and the Fourth Schedule, ibid., for sub-heading 2914 70, tariff items 2914 70 10 to 2914 70 90 and the entries relating thereto (w.e.f. 1-1-2017). 4. Ins. by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 24 (1) (2) (3) (4) (5) VII.-CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES SATURATED ACYCLIC MONOCARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES Formic acid, its salts and esters: Formic acid Salts of formic acid: 2915 2915 11 00 2915 12 - -- -- 2915 12 10 --- Sodium formate 2915 12 90 --- Other 2915 13 00 -- - Esters of formic acid Acetic acid and its slats; acetic anhydride: 2915 21 00 -- Acetic acid 2*** kg. 1[10%] kg. kg. kg. 1[10%] 1[10%] 1[10%] kg. 1[10%] 2915 24 00 -- Acetic anhydride kg. 1[10%] 2915 29 -- Other: 2915 29 10 --- Calcium acetate 2915 29 20 --- Magnesium acetate 2915 29 30 --- Manganese acetate 2915 29 90 --- Other - Esters of acetic acid: kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Tariff items 2915 22 00 and 2915 23 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-7-2007). 25 (1) (2) (3) (4) (5) 2915 31 00 -- Ethyl acetate 2915 32 00 -- Vinyl acetate 2915 33 00 -- n-Butyl acetate 2[2915 36 00 -- Dinoseb (ISO) acetate 2915 39 -- Other: 2915 39 10 --- Benzyl acetate 2915 39 20 --- Bornyl acetate and iso bornyl acetate 2915 39 30 --- Linalyl acetate 2915 39 40 --- Methyl acetate 2915 39 50 --- Phenyl propyl acetate 2915 39 60 --- Terpinyl acetate 3[2915 39 70 --- Ortho tertiary butyl cyclohexyl acetate 2915 39 80 --- Para tertiary butyl cyclohexyl acetate 4[--- Other 2915 39 91 --- Methyl cyclohexyl acetate 2915 39 92 --- Ethylene glycol mono ethyl ether acetate 2915 39 99 --- Other 2915 40 - 2915 40 10 --- Mono-, di-or trichloroacetic acids, their salts and esters: Monochloroacetic acid, their salts and esters 2915 40 20 --- Dichloroacetic acid, their salts and esters kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 10% 10% 10% 10% 10% 1[10%] 1[10%] - - - -] - - - - - - - -] - - -] - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f.11-5-2007). 2. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for tariff items 2915 34 00 and 2915 35 00 and the entries relating thereto (w.e.f.1-1-2007). 3. Ins. by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f.1-1-2020). 4. Subs. by s. 88(b) and the Fifth Schedule, ibid., for tariff item 2915 39 90 and the entries relating thereto (w.e.f.1-1-2020). 26 (1) (2) 2915 40 30 --- Trichloroacetic acid, their salts and esters 2915 50 00 2915 60 - - Propionic acid, its salts and esters Butanoic acids, pentanoic acides, their salts and esters: 2915 60 10 --- Butanoic acids, their salts and esters 2915 60 20 --- Pentanoic acids, their salts and esters 2915 70 2915 70 10 2915 70 20 2915 70 30 2915 70 40 - --- --- Palmitic acid, stearic acid their salts and esters: Palmitic acid Stearic acid --- Glycerol monostearate --- H.C.O. Fatty acid (including 12- hydroxy stearic acid) 2915 70 50 --- D.C.O. Fatty acid 2915 70 90 --- Other 2915 90 - Other: 2915 90 10 2[2915 90 40 --- Acetyl chloride --- Pivaloyl chloride 2915 90 50 --- N-valeryl chloride 2915 90 60 --- N-octanoyl chloride 2915 90 70 --- Neodecanoyl chloride --- Other: 2915 90 91 ---- Hexoic acid (caproic acid) 2915 90 92 ---- Octoic acid (caprylic acid) 2915 90 93 ---- Tri fluoro acetic acid 2915 90 94 ---- Ethyl difluoro acetate 2915 90 95 ---- Ethyl trifluoro acetate 2915 90 99 ---- Other (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) (5) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% - - - - - - - - - - - - - - - - - - - - -] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff items 2915 90 20 to 2915 90 90 and the entries relating thereto (w.e.f.1-1-2020). 27 (1) (2) (3) (4) (5) 2916 - -- -- --- --- -- 2916 11 00 2916 12 2916 12 10 2916 12 90 2916 13 UNSATURATED ACYCLIC MONOCARBOXYLIC ACIDS, CYCLIC MONOCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids their derivatives: Acrylic acid and its salts Esters of acrylic acid: Butyl acrylate Other Methacrylic acid and its salts: 2916 13 10 --- Methacrylic acid 2916 13 20 --- Salts of methacrylic acid 2916 14 00 2916 15 2916 15 10 2916 15 90 2[2916 16 00 2916 19 -- -- --- --- -- -- Esters of methacrylic acid Oleic, linoleic or linolenic acids, their salts and esters: Oleic acid Other Binapacryl (ISO) Other: 2916 19 10 --- Undecylenic acid 2916 19 20 --- Bismuth compounds of unsaturated acyclic monoacids kg. 1[10%] kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 10% 1[10%] 1[10%] 2916 19 30 --- Potassium compounds of unsaturated acyclic monoacids kg. 1[10%] 2916 19 40 --- Sodium compounds of unsaturated acyclic monoacids kg. 1[10%] - - - - - - - -] -] - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Ins. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 1-1-2012). 28 (1) (2) 2916 19 50 --- 2916 19 60 2[2916 19 70 2916 19 90 --- --- --- 3[2916 20 - Esters of unsaturated acyclic mon acids not elsewhere specified Sorbic acid Erucic acid Other Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: (3) kg. kg. kg. kg. (4) (5) 1[10%] 1[10%] 10% 1[10%] 2916 20 10 --- D. V. acid chloride/cypermethric acid chloride 2916 20 90 --- Other kg. 10% kg. 10% 2916 31 -- Benzoic acid, its salts and esters: 2916 31 10 --- Benzoic acid 2916 31 20 --- Benzyl benzoate 2916 31 30 --- Methyl benzoate 2916 31 40 --- Sodium benzoate 2916 31 50 --- Benzocaine (ethylpara-amino benzoate) 2916 31 60 --- Orthocyloro benzoic acid 2916 31 90 --- Other 2916 32 00 2916 34 00 -- -- 4*** Benzoyl peroxide and benzoyl chloride Phenylacetic acid and its salts 2916 39 -- Other: kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - -] - - -] - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Ins. by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 3. Subs. by s. 88(b) and the Fifth Schedule, ibid., for tariff item 2916 20 00 and the entries relating thereto (w.e.f. 1-1-2020). 4. Tariff items 2916 35 00 and 2916 36 00 and the entries relating thereto omitted by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 1-1-2012). 29 (4) (5) (1) (2) 2916 39 10 --- Cinnamic acid 2916 39 20 --- 2916 39 30 --- 2916 39 40 --- 2916 39 50 --- 2[2916 39 60 2916 39 90 --- --- Bismuth compounds of aromatic monoacids Potassium compounds of aromatic monoacids Sodium compounds of aromatic monoacids Esters of aromatic monoacids not elsewhere specified Dichlorophenyl acetyl chloride Other 2917 POLYCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: 2917 11 -- Oxalic acid, its salts and esters: 2917 11 10 --- Oxalic acid 2917 11 20 --- Calcium oxalate 2917 11 30 --- Strontium oxalate 2917 11 40 --- Diethyl oxalate 2917 11 90 --- Other 2917 12 00 -- Adipic acid, its salts and esters 3[2917 13 -- Azelaic acid, sebacic acid, their salts and esters: (3) kg. kg. 1[10%] 1[10%] kg. 1[10%] kg. 1[10%] kg. kg. kg. 1[10%] 10% 1[10%] kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 2917 13 10 --- Sebacic Acid kg. 10% - - - - - -] - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Ins. by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f.1-1-2020). 3. Subs. by s. 88(b) and the Fifth Schedule, ibid., for tariff item 2917 13 00 and the entries relating thereto (w.e.f. 1-1-2020). 30 (1) (2) (3) (4) (5) 2917 13 90 --- Other 2917 14 00 2917 19 -- -- Maleic anhydride Other: 2917 19 10 --- Maleic acid 2917 19 20 --- Malonic acid 2917 19 30 2917 19 40 2917 19 50 2917 19 60 --- --- --- --- Succinic acid Ferrous fumarate Fumaric acid Itaconic acid 2917 19 70 --- Ethoxy methylene malonate, diethyl malonate 2917 19 90 --- Other Cyclanic, cyclenic or cycloterpenic, 2[polycarboxylic] acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 10% 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] Dioctyl orthophthalates Dinonyl or didecyl orthophthalates Other esters of orthophthalic acid Phthalic anhydride Terephthalic acid and its salts Dimethyl terephthalate Other: kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 4[10%] 4[10%] 2917 20 00 - - -- -- -- -- -- -- -- 3*** 2917 32 00 2917 33 00 2917 34 00 2917 35 00 2917 36 00 2917 37 00 2917 39 -] - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for the word “polycaroxylic” (w.e.f. 1-1-2020). 3. In heading 2917, tariff item 2917 31 00 and the entries relating thereto shall be omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 4. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) and column (5) (w.e.f. 11-5-2007). 31 (4) (5) (1) 2917 39 10 2917 39 20 2917 39 30 2917 39 40 2917 39 50 2917 39 60 2917 39 90 2918 2918 11 2918 11 10 2918 11 20 2918 11 90 2918 12 00 2918 13 (2) Dibutyl phthalate 2[Dioctyl isophthalate and dioctyl terephthalate] Phthalic acid Dimethyl phthalate Trimellitic anhydride Isopthalic acid Other CARBOXYLIC ACIDS WITH ADDITIONAL OXYGEN FUNCTION AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES Carboxylic acids with alcohol function, but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Lactic acid, its salts and esters: Lactic acid Calcium lactate Other Tartaric acid Salts and esters of tartaric acid: --- --- --- --- --- --- --- - -- --- --- --- -- -- 2918 13 10 --- Potassium bitartrate 2918 13 20 --- Metroprolol tartrate 2918 13 90 --- Other 2918 14 00 2918 15 -- -- Citric acid Salts and esters of citric acid: (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 2918 15 10 --- Potassium citrate kg. 1[10%] - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 13 of 2018, s. 103(b) and the Third Schedule, for the words “Dioctyl phthalate” (w.e.f. date to be notified). 32 (4) (5) (1) 2918 15 20 2918 15 30 2918 15 40 2918 15 50 2918 15 90 2918 16 2918 16 10 2918 16 20 2918 16 90 2[2918 17 00 3[2918 18 00 2918 19 2918 19 10 5[2918 19 20 2918 19 30 2918 19 90 2918 21 2918 21 10 2918 21 20 2918 21 90 (2) Sodium citrate Bismuth citrate Disodium hydrogen citrate Ferric ammonium citrate Other Gluconic acid, its salts and esters: Calcium gluconate Ferrous gluconate Other 2, 2-Diphenyl-2-hydroxyacetic acid (benzilic acid) --- --- --- --- --- -- --- --- --- -- Chlorobenzilate (ISO) -- 4[--- Other:] --- --- --- -- - -- --- --- --- Benzeneacetic cid,alpha-hydroxy-alpha- phenyl- Cholic acid Ricinoleic acid Other Cargobxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives : Salicylic acid and its salts: Salicylic acid Sodium salicylate Other (3) kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. 12.5% kg. 1[10%] kg. kg. kg. kg. 1[10%] 10% 10% 1[10%] kg. kg. kg. 1[10%] 1[10%] 1[10%] - - - - - - - - -] -] - - -] - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 3. Ins. by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 4. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for the entry in column (2) occurring against sub-heading 2918 19 (w.e.f. 1-1-2020). 5. Ins. by s. 88(b) and the Fifth Schedule, ibid. (w.e.f. 1-1-2020). 33 (1) (2) (3) (4) 2918 22 00 2918 23 -- -- O-Acetylsalicylic acid, its salts and esters kg. 1[10%] Other esters of salicylic acid and their salts: 2918 23 10 --- Methyl salicylate 2918 23 20 2918 23 30 2[2918 23 40 2918 23 90 2918 29 2918 29 10 2918 29 20 2918 29 30 2918 29 90 2918 30 2918 30 10 2918 30 20 2918 30 30 2918 30 40 2[2918 30 50 2918 30 90 --- --- --- --- -- --- --- --- --- - --- --- --- Amino salicylate Salicylamide Benzyl salicylate Other Other: Gallic acid Beta hydroxy napthoic acid Propyl gallate Other Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Levulinic acid Ethyl aceto acetate (acetoacetic ester) Nalidixic acid --- Methyl aceto acetate Fluoro benzoyl butyric acid --- 3[- Other Other: kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 2918 91 00 -- 2, 4, 5-T(ISO) (2, 4, 5-trichlorophenoxyacetic acid), its salts and esters kg. 1[10%] 1[10%] 1[10%] 10% 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 10% 1[10%] 12.5% (5) - - - - -] - - - - - - - - - -] - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Ins. by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 3. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for tariff item 29 18 90 00 and the entries relating thereto (w.e.f. 1- 1-2007). 34 (1) (2) 1[2918 99 - Other: (3) (4) (5) 2918 99 10 --- Sodium phenoxy acetate kg. 10% 2918 99 20 --- Methyl (E)-2-[2-(chloro methyl) phenyl]- 3-methoxyacrylate 10% kg. 2918 99 90 --- Other kg. 10% VIII.-ESTERS OF INORGANIC ACIDS OF NON-METALS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES PHOSPHORIC ESTERS AND THEIR SALTS, INCLUDING LACTOPHOSPHATES; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES Tris(2,3--dibromopropyl) phosphate kg. 3[10%] 2[2919 2919 10 00 2919 90 2919 90 10 2919 90 20 2919 90 30 2919 90 40 2919 90 50 -- -- -- -- -- -- -- Other: Glycerophosphoric acid Calcium glycerophosphate Iron glycerophosphate Sodium glycerophosphate Tricresyl phosphate 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] kg. kg. kg. kg. kg. kg. 2919 90 90 --- Other 3[10%] -] - - -] - - - - - - 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 2918 99 00 and the entries relating thereto (w.e.f. 1-1- 2020). 2. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for heading 29 19, sub-heading 29 19 00, tariff items 29 19 00 10 to 29 1 9 00 90 and the entries relating thereto (w.e.f. 1-1-2007). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 35 (1) (2) (3) (4) (5) 1[2920 ESTERS OF OTHER INORGANIC ACIDS OF NON--METALS (EXCLUDING ESTERS OF HYDROGEN HALIDES) AND THEIR SALTS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives: 2920 11 00 --- Parathion (ISO) and parathion--methyl (ISO) (methylparathion) 2920 19 3*** -- Other: 2920 19 20 -- Thiophosphoric ester (phosphorothioates) and their salts, their halogenated, sulphonated, nitrated or nitrosated derivatives 2[10%] 2[10%] kg. * kg. 2920 19 90 -- Other kg. 2[10%] 2920 90 4[- Phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives: 2920 21 00 2920 22 00 2920 23 00 2920 24 00 2920 29 -- -- -- -- -- Dimethyl phosphite Diethyl phosphite Trimethyl phosphite Triethyl phosphite Other: kg. kg. kg. kg. 10% 10% 10% 10% - - -] - - - - 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for heading 2920, tariff items 2920 10 10 and 2920 10 20 and the entries relating thereto (w.e.f. 1-1-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3. In sub-heading 2920 19, tariff item 2920 19 10 and the entries relating thereto omitted by Notification No. 109/2008- Cus.(N.T.), dated 24-9-2008. (w.e.f. 1-10-2008). 4. Subs. by Act 28 of 2016, s. 141 and the Fourth Schedule, for sub-heading 2920 90, tariff items 2920 90 10 to 2920 90 44 and the entries relating thereto (w.e.f. 1-1-2017). 36 (3) kg. kg. kg. kg. kg. (4) (5) 10% 10% 10% 10% 10% - - - - -] -- --- --- --- - (1) 2920 29 10 2920 29 20 2920 29 30 2920 29 90 2920 30 00 2920 90 45 2920 90 47 2920 90 48 2920 90 51 2920 90 52 2920 90 53 2920 90 54 2920 90 55 2920 90 56 2920 90 57 2920 90 58 2920 90 61 2920 90 62 2920 90 63 2920 90 64 2920 90 65 2920 90 66 (2) Dimethyl sulphate Diethyl sulphate Tris (2, 3 Dibromopropyl) phosphate Other Endosulfan (ISO) 1*** 1*** 1*** 2*** 2*** 2*** 2*** 2*** 2*** 2*** 2*** 2*** 2*** 2*** 2*** 2*** 2*** 3[2920 90 00 ---- Other kg. 10% -] 2921 IX.-NITROGEN-FUNCTION COMPOUNDS AMINE- FUNCTION COMPOUNDS 1. In sub-heading 2920 90, tariff items 2920 90 45 to 2920 90 48 and the entries relating thereto omitted by Notification No. 109/2008-Cus.(N.T.)., dated 24-9-2008 (w.e.f. 1-10-2008). 2. In sub-heading 2920 90, tariff items 2920 90 51 to 2920 90 66 and the entries relating thereto omitted by Notification No. 109/2008-Cus.(N.T.)., dated 24-9-2008 (w.e.f. 1-10-2008). 3. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 2920 90 99 and the entries relating thereto (w.e.f. 1-1- 2020). 37 (1) (2) (3) (4) (5) - -- --- --- Acyclicmonoamines and their derivatives; salts thereof: Methylamine, di- or trimethylamine andtheir salts: Dimethyl formide Other kg. kg. 1[10]% 1[10]% - - -- Other: --- -- -- -- -- -- --- --- - -- -- 2-Chloro N,N-Di-isopropyl ethylamine and Ethanamine, 2-Chloro-N, N-dimethyl and 3[N,N-Diethyl Amino ethyl Chloride Hydrochloride, Di-Methyl Amino ethylchloride Hydrochloride] 2-(N, N-Dimethylamino) ethylchloride hydrochloride 2-(N, N-Diethylamino) ethylchloride hydrochloride 2-(N, N-Diisopropylamino) ethylchloride hydrochloride Other: 2-Chloro N, N-Diisopropyl ethylamine 2-Chloro N, N-Dimethyl ethanamine Other Acyclic polyamines and their derivatives; salts thereof: Ethylenediamine and its salts Hexamethylenediamine and its salts Other: Hexamethylene tetramine (hexamine) not put up as fuel or medicament 10% 10% 10% 10% 10% 10% 10% 1[10%] 1[10%] 1[10%] kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. - - - - - - -] - - - 2921 11 2921 11 10 2921 11 90 2*** 2921 19 4[2921 12 00 2921 13 00 2921 14 00 2921 19 2921 19 10 2921 19 20 2921 19 90 2921 21 00 2921 22 00 2921 29 2921 29 10 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. In heading 2921, tariff item 2921 12 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 3. Ins. by the Notification No. 109/2008 dated 24.09.2008 w.e.f. 1.10.2008 4. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for sub-heading 2921 19, tariff items 2921 19 11 to 2921 19 90 and the entries relating thereto (w.e.f. 1-1-2017). 38 (1) (2) 2921 29 20 Trimethylene triniframine 2921 29 90 --- Other 2921 30 - Cyclanic, cyclenic or cycloterpenic mono or polyamines, and their derivatives; salts thereof: 2921 30 10 --- Cyclohexylamine 2921 30 90 Other 2921 41 2921 41 10 2921 41 20 2921 41 90 2921 42 - -- --- --- --- -- Aromatic monoamines and their derivatives; salts thereof: Anline and its salts: Aniline Aniline hydrochloride Other Aniline derivatives and their salts: Para chloroaniline, orthochloro paranitroaniline, dichloroaniline, 2, 6- dichloro paranitroaniline, 2-4-5- trichloroaniline: 2921 42 11 ---- Para chloroaniline 2921 42 12 ---- Ortho chloro paranitroaniline 2921 42 13 ---- Dichloroaniline 2921 42 14 --- 2,6-dichloro paranitroaniline 2[2921 42 15 ---- 2-4-5 trichloroaniline --- N-benzyl-N-ethylaniline, N, N- diethylaniline, N, N-dimethylaniline, meta nitroaniline, para nitroamiline: 2921 42 21 --- N-benzyl-N-ethylaniline 2921 42 22 ---- N, N-diethylaniline 2921 42 23 --- N, N-dimethylaniline 2921 42 24 ---- N-ethyl aniline (3) kg. kg. (4) 1[10%] 1[10%] kg. kg. 1[10%] 1[10%] kg. kg. kg. 1[10%] 1[10%] 1[10%] kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] kg. 10% kg. kg. kg. kg. 10% 10% 10% 10% (5) - - - - - - - - - - - - - - - -] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff items 2921 42 15 to 2921 42 24 and the entries relating thereto (w.e.f. 1-1-2020). 39 (1) (2) 2921 42 25 ---- Meta nitroaniline 2921 42 26 ---- Para nitroaniline (3) kg. kg. (4) 1[10%] 1[10%] (5) - - -- 2-amino 3, 5 xylne sulphonic acid, Benzyl ethyl aniline sulphuric acid, metanillic acid (meta amino benzene sulphonic acid), Sulphanillic acid (para aminobenzene sulphonic acid para aniline sulphonic acid), Ethyl hydroxy ethylaniline, Methyl dopa (1-alpha methyl-3, 4- dihydroxyphenylaniline): 2921 42 31 -- 2-amino 3, 5 xylne sulphonic acid 2921 42 32 ---- Benzyl eethyl aniline sulphonic acid 2921 42 33 ---- Metanillic acid (meta amino benzene sulphonic acid) 2921 42 34 ---- Sulphanillic acid (para aminobenzene sulphonic acid para aniline sulphonic acid) 2921 42 35 ---- Ethyl hydroxy ethylaniline 2921 42 36 ---- Methyl dopa (1-alpha methyl-3, 4- dihydroxyphenylaniline) 2921 42 90 --- Other -- --- --- --- 2[2921 43 10 2921 43 20 2921 43 30 Toluidines and their derivative;: salts thereof: N, N-diethyl toluidine N, N-dimethyl toluidine Orthro toluidine 2921 43 40 --- Meta toluidine 2921 43 50 Para toluidine 2921 43 60 2-Chloro-5-toluidine-4-sulphonic acid 2921 43 70 2-Chloro-4-toluidine-5-sulphonic acid (sodium salt) kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] 1[10%] kg. kg. 1[10%] kg. 10% kg. 10% kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 2921 43 80 4-Toluidine-3-sulphonic acid kg. 1[10%] - - - - - - - - -] - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, tariff items 2921 43 10 to 2921 43 20 and the entries relating thereto (w.e.f. 1-1-2020). 40 (2) Other (3) kg. (4) 1[10%] (5) - Diphenylamine and its derivatives; salts thereof: Diphenylamine Other kg. kg. 1[10%] 1[10%] (1) 2921 43 90 2921 44 2921 44 10 2921 44 90 2921 45 2921 45 11 2921 45 12 2921 45 13 1-Naphthylamine (alpha-naphthylamine), 2-Naphthylamine (betanaph thylamine) and their derivatives; salts thereof: Alpha naphthylamine, Phenyl alpha naphthylamine, Phenyl beta naphthylamine, Amino F-acid, Aminolineli-R-acid, Sodium naphthionate: Alpha naphthylamine Phenyl alpha naphythylamine Phenyl beta naphthylamine -- -- --- --- --- 2921 45 14 ---- Amino F-acid 2921 45 15 ---- Aminolineli-R-acid 2921 45 16 ---- Sodium naphthionate --- Bronner's acid (2-naphthylamine-6- sulphonic acid), cleve's acid (1- naphthylamine-6-sulphonic acid), epsilon acid (1-naphthylamine-3,8-disulphonic acid), koch's acid (1-naphthylamine-3,6,8- trisulphonic acid), Laurent's acid (1- naphthylamine-5-sulphonic acid), tobias acid (2-naphthylamine-1-sulphonic acid): kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 2921 45 21 ---- Bronner's acid (2-naphthylamine-6- sulphonic acid) 2921 45 22 ---- Cleve's acid (1-naphthylamine-6- sulphonic acid) 2921 45 23 ---- Epsilon acid (1-naphthylamine-3,8- disulphonic acid) 2921 45 24 ---- Koch's acid (1-naphthylamine-3,6,8- trisulphonic acid) 1[10%] 1[10%] 1[10%] 1[10%] kg. kg. kg. kg. - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 41 (1) (2) 2921 45 25 ---- Laurent's acid (1-naphthylamine-5- sulphonic acid) 2921 45 26 ---- --- Tobias acid (2-naphthylamine-1-sulphonic acid) Naphthionic acid (1-naphthylamine-4- sulphonic acid), Para tolyl peri acid (para tolyl-1- naphthylamine-8-sulphonic acid), phenyl peri acid (phenyl-1-naphthylamine- 8-sulphonic acid): 2921 45 31 ---- Naphthionic acid (1-naphthylamine-4- sulphonic acid) 2921 45 32 ---- 2921 45 33 ---- Para tolyl peri acid (para tolyl-1- naphthylamine-8-sulphonic acid) Phenyl peri acid (phenyl-1- naphthylamine-8-sulphonic acid) 2921 45 90 --- Other 2921 46 00 -- 2921 49 2921 49 10 2[2921 49 20 2921 49 90 2921 51 2921 51 10 2921 51 20 -- --- --- --- - - --- --- Amfetamine (INN), benzfetamine (INN) dexamfetamine (INN), etilamfetamine (INN) fencamfamin(INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof Other: Xylidines Para cumidine Other Aromatic polyamines and their derivatives; salts thereof : o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts thereof:: O-phenylenediamine M-phenylenediamine (m-di aminobenzene) (3) kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 10% 1[10%] kg. kg. 1[10%] 1[10%] (5) - - - - - - - - -] - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Ins. by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 42 (1) (2) 2921 51 30 2921 51 40 --- --- P-phenylenediamine O-diaminotoluene 2921 51 50 --- M-diaminotoluene 2921 51 60 2921 51 70 --- --- P-diaminotoluene Para-amino acetanilide 2921 51 80 --- Meta toluylene diamine 2921 51 90 2921 59 2921 59 10 2921 59 20 2921 59 30 --- -- --- --- --- Other Other: Benzidine Benzidine dihydrochloride 3, 3 dichlorobenzidine dihydrochloride sulphate 2[2921 59 40 Diaminostilbene 2, 2-disulphonic acid (Dasda) (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 10% 2921 59 90 --- Other kg. 1[10%] 2922 OXYGEN-FUNCTION AMINO-COMPOUNDS (5) - - - - - - - - - - -] - - Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: 2922 11 3[-- Monoethanolamine and its salts:] --- 4*** 5[2922 11 10 ---- Monoethanolamine 2922 11 90 2922 12 --- --- --- Other Diethanolamine and its salts: Ethyldiethanolamine and Methyldiethanolamine: kg. kg. 10% 1[10%] -] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Ins. by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 3. Subs. by s. 88(b) and the Fifth Schedule, ibid., for the entry in column (2) occurring against sub-heading 2922 11 (w.e.f. 1-1- 2020). 4. Omitted by Notification No. 109/2008 dated 24.09.2008 (w.e.f. 1.10.2008) for “2-Hydroxy N,N-Diisopropyl Ethylamine, Di- Methyl Amino ethanethiol Hydrochloride, Di-methyl amino ethyl chloride hydrochloride, Di-ethyl Amino ethanethiol hydrochloride, Di-Methyl Amino ethanethiol, Di-Methyl Amino ethanethiol”. 5. Subs. by Notification No. 109/2008 dated 24.09.2008 (w.e.f. 1.10.2008). 43 (1) 1[2922 12 00 2[2922 14 00 2922 15 00 2922 16 00 2922 17 -- -- -- -- -- (2) Diethanolamine and its salts Dextropropoxyphene (INN) and its salts Triethanolamine Diethanolammonium perfluorooctane sulphonate Methyldiethanolamine and ethyldiethanolamine: 2922 17 10 --- Methyldiethanolamine 2922 17 20 --- Ethyldiethanolamine 2922 18 00 2922 19 2922 19 10 2922 19 90 2922 21 2922 21 10 2922 21 20 2922 21 30 2922 21 40 2922 21 50 2922 21 60 2922 21 70 2922 21 80 2922 21 90 -- -- --- --- - -- --- --- --- --- --- --- --- --- --- 2-(N, N-Diisopropylamino) ethanol Other: 2-Hydroxy N, N-Diisopropyl ethylamine Other Amino-naphthols and other amino- phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: Aminohydroxynaphthalene sulphonic acids andtheir salts: Amino-g-acid Amino-j-acid 1-amino-2-naphthol-4-sulphonic acid Gamma acid J acid (2-amino-5-naphthol-7- sulphonic acid) H acid Ortho phenyl sulphonyl H-acid Chicago acid Other (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 12.5% 12.5% 12.5% 12.5% 12.5% 12.5% 12.5% 12.5% 12.5% 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] (5) -] - - - - - - - -] - - - - - - - - - 1. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for sub-heading 2922 12, tariff items 2922 12 10 to 2922 12 90 and the entries relating thereto (w.e.f. 1-1-2017). 2. Subs. by s. 141(ii) and the Fourth Schedule, ibid., for sub-heading 2922 13, tariff items 2922 13 10 to 2922 13 90, tariff item 2922 14 00, sub-heading 2922 19, tariff items 2922 19 40 to 2922 19 90 and the entries relating thereto (w.e.f. 1-1-2017). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 44 (1) 1*** (2) (3) (4) (5) 2922 29 -- Other: --- 2-amino 4-nitrophenol, Meta aminophenol, Para aminophenol, Meta diethyl amino-phenol: 2922 29 11 ---- 2-amino 4-nitrophenol 2922 29 12 ---- Meta aminophenol 2922 29 13 ---- Para aminophenol 2922 29 14 ---- Meta diethyl amino-phenol kg. kg. kg. kg. 2[10%] 2[10%] 2[10%] 2[10%] --- 2-amino-1-phenol-4-sulphonic acid, 6- nitro-O-aminophenol- 4-sulphonic acid, Phenyl gamma acid (phenyl 2- amino- naphthol-6-sulphonic acid), Phenyl J acid (phenyl-2-amino-8 naphthol-7- sulphonic acid), S acid, peri acid (1- amino-8-naphthol-4-4- sulphoxinic acid, 1-naphthylamine- 8-sulphonic acid), Meta-phenylene diamine-4-sulphonic acid: 2922 29 21 ---- 2-amino-1-phenol-4-sulphonic acid kg. 2[10%] 2922 29 22 ---- 6-nitro-O-aminophenol-4-sulphonic acid kg. 2[10%] 2922 29 23 ---- Phenyl gamma acid (phenyl 2- amino- naphthol -6- sulphonic acid) 2922 29 24 ---- Phenyl J acid (phenyl-2-amino-8 naphthol-7-sulphonic acid) 2922 29 25 ---- S acid, peri acid (1-amino-8- naphthol- 4-4-sulphoxinic acid, 1- naphthylamine- 8-sulphonic acid kg. 2[10%] kg. 2[10%] kg. 2[10%] 2922 29 26 ---- Meta-phenylene diamine-4- sulphonic acid kg. 2[10%] - - - - - - - - - - 1. In heading 2922, sub-heading 2922 22, tariff items 2922 22 10 to 2922 22 90 and the entries relating thereto omitted by Act 21 of 2006 s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 45 (1) (2) (3) (4) (5) --- N-methyl-para-aminophenol sulphate (motol),2, 5 dimethoxy aniline, Para acetyl aminophenol (paracetamol), Para cresidine, Picramic acid (T-grade) 1[, para cresidine ortho sulphonic acid] 2922 29 31 ---- N-methyl-para-aminophenol sulphate (motol) 2922 29 32 ---- 2, 5 dimethoxy aniline kg. 2[10%] kg. 2[10%] 2922 29 33 ---- Para acetyl aminophenol (paracetamol) kg. 2922 29 34 ---- Para cresidine 2922 29 35 ---- Picramic acid (T-grade) kg. kg. 2[10%] 2[10%] 2[10%] 1[2922 29 36 ---- Para cresidine ortho sulphonic acid kg. 10% 2922 29 90 ---- Other kg. 2[10%] Amino-aldehydes, amino-ketones and amino-quinones, other than those containing morethan one kind of oxygen function; salts thereof : Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof Other Amino-acids, other than those containing morethan one kind of oxygen function, and their esters; salts thereof: kg. 2[10%] kg. 2[10%] Lysine and its esters; salts thereof kg. 2[10%] Glutamic acid and its salts 2922 31 00 2922 39 00 2922 41 00 2922 42 -- -- - -- -- 2922 42 10 --- Glutamic acid 2922 42 20 --- Monosodium glutamate 2922 42 90 --- Other 2922 43 00 2922 44 00 -- -- Anthranilic acid and its salts Tilidine (INN) and its salts kg. kg. kg. kg. kg. 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] - - - - - -] - - - - - - - - - 1. Ins. by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 46 (1) 2922 49 2922 49 10 2922 49 20 2922 49 90 2922 50 -- --- --- --- - --- (2) Other: Amino acetic acid (glycine) N-methyl taurine Other Amino-alcohol-phenols, amino-acid- phenols and other amino- compounds with oxygen function : Para-amino-salicylic acid, Methyl anthranilate, Procaine hydrochloride, Amino anisic acid anilide,L-tyrosine (p- hydroxyphenyl amine): (3) (4) (5) kg. kg. kg. 1[10%] 1[10%] 1[10%] 2922 50 11 ---- Para-amino-salicylic acid 2922 50 12 ---- Methyl anthranilate 2922 50 13 ---- Procaine hydrochloride 2922 50 14 ---- Amino anisic acid anilide 2922 50 15 ---- L-tyrosine (p-hydroxyphenyl amine) --- Frusemide, aminodial, N-acetyl anthranilic acid, domperidone: 2922 50 21 ---- Frusemide 2922 50 22 ---- Aminodial 2922 50 23 ---- N-acetyl anthranilic acid 2922 50 24 ---- Domperidone 2922 50 90 --- Other 2923 2923 10 00 2923 20 2923 20 10 2923 20 90 - - --- --- QUATERNARY AMMONIUM SALTS AND HYDROXIDES; LECITHINS AND OTHER PHOSPHOAMINOLIPIDS, WHETHER OR NOT CHEMICALLY DEFINED Choline and its salts Lecithins and other phosphoaminolipids: Lecithins Other kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] kg. kg. 1[10%] 1[10%] - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 47 (1) (2) 1[2923 30 00 2923 40 00 2923 90 00 2924 2924 11 00 3[2924 12 00 2924 19 00 2924 21 2924 21 10 2924 21 20 2924 21 30 2924 21 90 2924 23 00 2924 24 00 1[2924 25 00 2924 29 - - - - -- -- -- - -- --- --- --- --- -- -- -- -- Tetraethylammonium perfluorooctane sulphonate Didecyldimethylammonium perfluorooctane sulphonate Other CARBOXYAMIDE-FUNCTION COMPOUNDS; AMIDE-FUNCTION COMPOUNDS OF CARBONIC ACID Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof: Meprobamate (INN) Fluoroacetamide (ISO), monocrotophos (ISO) and phosphamidon (ISO) Other Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: Ureines and their derivatives; salts thereof: Diethyl diphenyl urea Dimethyl diphenyl urea (zentralin) Parachloro benzene sulphonyl urea Other 2-Acetamidobenzoic acid (N- acetylanthranilic acid) and its salts Ethinamate (INN) Alachlor (ISO) Other: (3) kg. (4) 10% kg. 10% kg. 2[10%] (5) - -] - kg. kg. 2[10%] 2[10%] kg. 2[10%] kg. kg. kg. kg. kg. kg. kg. 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 10% - -] - - - - - - - -] - 2924 29 10 --- Acetanilide kg. 2[10%] 1. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3. Ins. by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 48 (1) 2924 29 20 2924 29 30 2924 29 40 2924 29 50 2924 29 60 2924 29 90 2925 2925 11 00 2925 12 00 2925 19 00 2925 21 00 2925 29 2925 29 10 2925 29 90 2926 2926 10 00 2926 20 00 2926 30 00 3[2926 40 00 2926 90 00 --- --- --- --- --- --- - -- -- -- 2[- -- -- -- -- - - - - - (2) Aceto acetanilide Aceto acetic ortho chloranilide Aceto acetic para chloranilide Phenyl acetamide Pyrazinamide (pyrazine carboxamide) Other CARBOXYIMIDE-FUNCTION COMPOUNDS (INCLUDING SACCHARIN AND ITS SALTS) AND IMINE-FUNCTION COMPOUNDS Imides and their derivatives; salts thereof Saccharin and its salts Glutethimide (INN) Other Imines and their derivatives; salts thereof: (3) kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. kg. kg. 1[10%] 1[10%] 1[10%] Chlordimeform (ISO) kg. 1[10%] Other: Guanidine nitrate Other NITRILE-FUNCTION COMPOUNDS Acrylonitrile 1-Cyanoguanidine (dicyandiamide) Fenproporex (INN) and its salts; methadone (INN) intermediate (4- cyano-2-Dimethy lamino-4, 4- diphenylbutane) Alpha-phenylacetoacetonitrile Other kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. kg. 10% 1[10%] (5) - - - - - - - - - - - -] - - - -] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for sub-heading 2925 20, tariff items 2925 20 10 and 2925 20 90 and the entries relating thereto (w.e.f. 1-1-2007). 3. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 49 (1) 2927 2927 00 2927 00 10 2927 00 90 2928 2928 00 2928 00 10 2928 00 90 2929 2929 10 2929 10 10 2929 10 20 2929 10 90 2[2922 29 2929 90 10 2929 90 20 2929 90 30 2929 90 40 2929 90 50 2929 90 60 2929 90 90 2930 3*** - --- --- - --- --- - --- --- --- --- --- --- --- --- --- --- --- (2) (3) (4) (5) DIAZO-, AZO- OR AZOXY-COMPOUNDS Diazo-, azo- or azoxy- compounds: Para amino-azo-benzene Other kg. kg. 1[10%] 1[10%] ORGANIC DERIVATIVES OF HYDRAZINE OR OF HYDROXYLAMINE Organic derivatives of hydrazine or of hydroxylamine : Isoniazid Other COMPOUNDS WITH OTHER NITROGEN FUNCTION Isocyanates: Phenyl isocyanate Toluene di-isocyanate Other Other N,N-Diethylphosphoramidic dichloride N,N-Diisopropylphosphoramidic dichloride N,N-Dipropylphosphoramidic dichloride N,N-Dimethylphosphoramidic dichloride Diethyl N,N- Dimethylphosphoramidate Phosphoramidic acid, diethyl, dimethylester kg. kg. 1[10%] 1[10%] kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 10% 10% 10% 10% 10% 10% 10% - - - - - - - - - - - - - - Other kg. 10% -] ORGANO-SULPHUR COMPOUNDS 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by the Notification No. 109/2008 dated 24.09.2008 (w.e.f. 1.10.2008) 3. Tariff item 2930 10 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1- 2007). 50 (1) 2930 20 00 2930 30 00 2930 40 00 2[2930 60 00 2930 70 00 2930 80 00 2930 90 2930 90 10 2930 90 20 2930 90 30 2930 90 40 2930 90 50 2930 90 60 2930 90 70 2930 90 80 2930 90 91 3[2930 90 92 2930 90 93 2930 90 94 2930 90 95 2930 90 96 (2) Thiocarbamates and dithiocarbamates Thiuram mono-, di or tetrasulphides Methionine 2-(N, N-Diethylamino) ethanethiol Bis(2-hydroxyethyl) sulfide (thiodiglycol (INN)) Aldicarb (ISO), captafol (ISO) and methamidophos (ISO) Other: - - - - - - - (3) kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 10% 10% (5) - - - - - kg. 10% -] --- --- --- --- Thiourea (sulphourea) Calcium salts of methionine Thio sulphonic acid L-cystine (alpha-amino beta- thiopropionic acid)-sulphur containing amino acid Sulphinic acid --- Sulphoxide --- --- Mercaptan --- --- ---- Ethanol, 2,2'-thiobis- Allyl isothiocyanate Other: Di-Methyl Amino ethanethiol Di-Methyl Amino ethanethiol Hydrochloride Diethyl amino ethanethiol kg. Di-ethyl Amino ethanethiol hydrochloride kg. O-Ethyl S-phenyl ethylphosphonothiolothionate (fonofos) kg. 10% kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 10% 10% 10% 10% - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for tariff item 2930 50 00 and the entries relating thereto (w.e.f. 1-1-2017). 3. Ins. by the Notification No. 109/2008 dated 24.09.2008 (w.e.f. 1.10.2008). 51 (1) (2) 2930 90 97 1[2930 90 98 2930 90 99 3[2931 2931 10 2931 10 10 2931 10 20 2931 20 00 2931 3100 2931 32 00 2931 33 00 2931 34 00 - --- --- - 4[- -- -- -- -- 2931 35 00 -- 2931 36 00 -- 2931 37 00 -- 2931 38 00 2931 39 00 2931 90 -- -- - Phosphorothioic acid, S[2 –(diethyl amino) ethyl] O, O-Diethyl ester Dichloro diphenyl sulphone Other OTHER ORGANO-INORGANIC COMPOUNDS Tetramethyl lead and tetraethyl lead: Tetramethyl lead Tetraethyl lead Tributyltin compounds Other organo-phosphorous derivatives: Dimethyl methylphosphonate Dimethyl propylphosphonate Diethyl ethylphosphonate Sodium 3-(trihydroxysilyl) propyl methylphosphonate (4) 10% 10% 2[10%] (5) -] -] - (3) kg. kg. kg. kg. kg. kg. kg. kg. 10% 10% 10% 10% 10% kg. 10% kg. 10% 2, 4, 6-Tripropyl-1, 3, 5, 2, 4, 6- kg. 10% trioxatriphosphinane 2, 4, 6-trioxide (5-Ethyl-2-methyl-2-oxido-1, 3, 2- dioxaphosphinan-5-yl) methyl methyl methylphosphonate Bis[(5-ethyl-2-methyl-2-oxido-1, 3, 2- dioxaphosphinan-5-yl) methyl] methylphosphonate kg. 10% kg. 10% Salt of methylphosphonic acid and (aminoiminomethyl) urea (1: 1) kg. 10% Other Other: kg. 10% -] - - - - - - - - - - - 1. Ins. by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for heading 293 1, sub-heading 293 1 00, tariff items 293 1 00 20 to 293 1 00 90 and the entries relating thereto (w.e.f. 1-1-2012). 4. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 52 (1) (2) 2931 90 10 2931 90 90 --- --- 2932 - -- -- -- -- -- --- --- - 2932 11 00 2932 12 00 2932 13 00 2[2932 14 00 2932 19 2932 19 10 3[2932 19 90 2932 20 2932 20 20 2932 20 90 2932 91 00 2932 92 00 2932 93 00 2932 94 00 2932 95 00 4[2932 99 --- --- -- -- -- -- -- -- (3) kg. kg. (4) 10% 10% (5) - -] Organo arsenic compounds Other HETEROCYCLIC COMPOUNDS WITH OXYGEN HETERO-ATOM(S) ONLY Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure : Tetrahydrofuran 2-Furaldehyde (furfuraldehyde) Furfuryl alcohol and tetrahydrofurfuryl alcohol Sucralose Other: kg. kg. kg. 1[10%] 1[10%] 1[10%] kg. 10% Hydroxy dibenzfuran carboxylic acid kg. 1[10%] Other Lactones: kg. 10% Other Isosafrole 1-(1,3-Benzodioxol-5-yl) propan-2- one Piperonal Safrole Tetrahydrocannabinols (all isomers) Other: Kg. 10% - ] kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 2932 20 10 --- Coumarin, methylcoumarins and ethylcoumarins Kg. 10% Phenolphthalein kg. 10% - - - -] - - - - - - - - - - 2932 99 10 --- Cineole Kg. 10% 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 3. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for tariff items 2932 19 90 to 2932 2 1 00, sub-heading 2932 29, tariff items 2932 29 10 to 2932 29 90 and the entries relating thereto (w.e.f. 1-1-2012). 4. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 2932 99 00 and the entries relating thereto (w.e.f. 1-1-2020). 53 (1) (2) 2932 99 90 --- Other (3) kg. (4) 10% (5) -] 2933 - -- -- 2933 11 00 2933 19 HETEROCYCLIC COMPOUNDS WITH NITROGEN HETERO-ATOM(S) ONLY Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure: Phenazone (antipyrin) and its derivates Kg. 1[10%] Other: 2933 19 10 --- 2933 19 20 --- 3-carboxy (para sulpho-phenyl)-5- pyrazolone 1 (2,5- dichloro-4-sulpho phenyl)-3- methyl-5-pyrazolone 2933 19 30 --- 3-methyl-1(4-sulpho-O-toluyl-5- pyrazolone) kg. 1[10%] kg. 1[10%] kg. 1[10%] 2933 19 40 2933 19 50 2933 19 60 2933 19 70 2933 19 80 --- --- --- --- --- Phenylmethylpyrazolone kg. 1[10%] 1-phenyl-5-pyrazolone-3-carboxylic acid ethylester 1-(m-sulphophenyl)-3-pyrazolone Analgin Oxyphenbutazon kg. 1[10%] kg. kg. kg. 1[10%] 1[10%] 1[10%] 2[--- Other 2933 19 91 ---- Fluoro-3-(difluoromethyl)-1-methyl- 1h- pyrazole-4-carbonyl fluoride kg. 10% 2933 19 99 --- Other 2933 21 00 2933 29 -- -- Hydantoin and its derivatives Other: 2933 29 10 --- Tinidazole kg. kg. 10% 1[10%] kg. 1[10%] 2933 29 20 --- Metronidazole, metronidiazole benzoate kg. 2933 29 30 --- Mebendazole 2933 29 40 --- Dimetridazole kg. kg. 1[10%] 1[10%] 1[10%] - - - - - - - - - - - -] - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 2933 19 90 and the entries relating thereto (w.e.f. 1-1-2020). 54 (3) kg. kg. (4) 1[10%] 1[10%] kg. kg. kg. 1[10%] 1[10%] 1[10%] (1) 2933 29 50 2933 29 90 2933 31 00 2933 32 00 2933 33 00 2933 39 (2) Albendazole Other Compounds containg an unfused pyridine ring (whether or not hydrogenated) in the structure : Pyridine and its salts Piperidine and its salts Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), keto bemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine intermediate A, phencyclindine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof Other: Derivatives of pyridine: --- --- - -- -- -- -- -- 2933 39 11 --- Amino pyridine 2933 39 12 ---- Alpha picoline (2-methyl pyridine) 2933 39 13 ---- Gamma picoline (4-methyl pyridine) 2933 39 14 ---- Chloropheniramine maleate 2933 39 15 ---- Diphenoxylate hydrochloride 2933 39 16 ---- Beta picoline (3-methyl pyridine 2*** 2933 39 18 ---- Lutidine (Dimethyl Pyridine 2933 39 19 ---- Other 2933 39 20 --- Piperidine and its derivatives kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Tariff item 2933 39 17 and the entries relating thereto omitted by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1- 2020). 55 (1) 1[2933 39 30 (2) --- 1-Azabicyclo (2.2.2.) octan-3-ol or Quinuclidine-3-ol 2933 39 40 --- Benzene acetic acid, alpha - hydroxy- alpha-phenyl, 1-azabicyclo[2.2.2.]oct- 3- yl ester (3) kg. (4) 10% kg. 10% (5) - -] 2933 39 90 --- Other kg. 2[10%] - - -- - -- -- -- -- -- -- --- --- --- Compounds containing in the structure a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused : Levorphanol (INN) and its salts Other Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure : Malonylurea (barbituric acid) and its salts Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital (INN), cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), secbutabarbital (INN), phenobarbital (INN), secobarbital (INN), and vinylbital (INN); salts thereof Other derivatives of malonylurea (barbituric acid); salts thereof Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof Other: Aminophylline (cordophylin Trimethoprim Diethyl carbamazine citrate kg. kg. 2[10%] 2[10%] kg. 2[10%] kg. 2[10%] kg. 2[10%] kg. 2[10%] kg. kg. kg. 2[10%] 2[10%] 2[10%] 2933 41 00 2933 49 00 2933 52 00 2933 53 00 2933 54 00 2933 55 00 2933 59 2933 59 10 2933 59 20 2933 59 30 - - - - - - - - - 1. Ins. by the Notification No. 109/2008 dated 24.09.2008 (w.e.f. 1-10-2008) 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 56 (1) 2933 59 40 2933 59 90 2933 61 00 2933 69 2933 69 10 2[2933 69 20 (2) 1-Amino-4-Methyl piperazine Other Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure : Melamine Other: --- --- - -- -- --- Cyanuric acid and its salts ---- 4-[4, 6-bis(2, 4-dimethylphenyl)-1, 3, 5-triazine-2-yl]-1, 3-benzenediol (3) kg. kg. (4) 1[10%] 1[10%] kg. 1[10%] kg. kg. 1[10%] 10% 2933 69 30 ---- Tris(2-hydroxyethyl) isocyanurate kg. 10% 2933 69 40 ---- Ethylhexyltriazone 2933 69 50 2, 4, 6-tri(2,4-dyhydroxyl-3- methylphenyl)-1, 3, 5-triazine 2933 69 90 --- Other 2933 71 00 2933 72 00 - -- -- Lactams: 6-Hexanelactam (epsilon- caprolactam Clobazam (INN) and methyprylon (INN) 4[2933 79 -- Other lactams: kg. 10% kg. 10% kg. 1[10%] kg. kg. 3[10%] 1[10%] 2933 79 10 N-methyl-2-pyrrolidone 2933 79 20 N-ethyl-2-pyrrolidone kg. 10% kg. 10% (5) - - - - - - - -] - 3[10%] - - - - 2933 79 90 - Other kg. 10% -] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Ins. by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule in tariff item 2933 71 00 for the entries in column (4) and (5) (w.e.f. 11-5-2007). 4. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 2933 79 00 and the entries relating thereto (w.e.f. 1-1- 2020). 57 (1) (2) (3) kg. (4) 2[10%] (5) - 2933 91 00 -- 3[2933 92 00 4[2933 99 2933 99 10 -- -- -- Alprazolam (INN), camazepam (INN) chloridiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), 1[flunitrazepam (INN), flurazepam (INN), halazepam (INN)], lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), tamazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof Azinphos-methyl (ISO) kg. 10% Other: Imidazo pyridine methyl amine 2933 99 90 --- Other 2934 2934 10 00 2934 20 00 2934 30 00 - - - - - NUCLEIC ACIDS AND THEIR SALTS; WHETHER OR NOT CHEMICALLY DEFINED; OTHER HETEROCYCLIC COMPOUNDS Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure Compounds containing in the structure a benzothiazole ring- system (whether or not hydrogenated) not further fused Compounds containing in the structure a kg. Phenothiazine ring- system (whether or not hydrogenated) not further fused Other: -] - -] - - - kg. kg. 10% 10% kg. 2[10%] kg. 2[10%] kg. 2[10%] 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “flunitrzepam (INN), flurazepam (INN), halazaepam (INN)” (w.e.f. 1-1-2020). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 4. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 2933 99 00 and the entries relating thereto (w.e.f.1-1- 2020). 58 (3) kg. (4) 2[10%] (5) - (1) (2) 2934 91 00 -- Aminorex (INN), brotizolam (INN), clotiazepam (INN), 1[cloxazolam] (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts thereof 3[2934 99 2934 99 10 -- --- Other: Chloro thiophene-2-carboxylic acid 2934 99 20 --- Morpholine --- Other SULPHONAMIDES N-Methylperfluorooctane sulphonamide N-Ethylperfluorooctane sulphonamide N-Ethyl-N-(2-hydroxyethyl) perfluorooctane sulphonamide 2934 99 90 4[2935 2935 10 00 2935 20 00 2935 30 00 2935 40 00 2935 50 00 2935 90 - - - - - - N-(2-Hydroxyethyl)-N- methylperfluorooctane sulphonamide kg. 10% Other perfluorooctane sulphonamides kg. 10% Other: kg. kg. kg. kg. kg. kg. 10% 10% 10% 10% 10% 10% --- Sulphamethoxazole, sulphafurazole, sulphadiazine, sulphadimidine, sulphacetamide: 2935 90 11 ---- Sulphamethoxazole 2935 90 12 ---- Sulphafurazole 2935 90 13 ---- Sulphadiazine 2935 90 14 ---- Sulphadimidine kg. 10% kg. 10% kg. 10% kg. 10% - - - -] - - - - - - - - - 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “claxazolam” (w.e.f. 1-1-2020). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 2934 99 00 and the entries relating thereto (w.e.f. 1-1-2020). 4. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for heading 2935, sub-heading 2935 00, tariff items 2935 00 11 to 2935 00 90 and the entries relating thereto (w.e.f. 1-1-2017). 59 (1) (2) 2935 90 15 ---- Sulphacetamide Sulphamethoxypyridarine, sulphamethiazole, sulphamoxole, sulphamide: 2935 90 21 ---- Sulphamethoxypyridarine 2935 90 22 ---- Sulphamethiazole 2935 90 23 ---- Sulphamoxole 2935 90 24 ---- Sulphamide 2935 90 90 --- Other (3) kg. (4) 10% (5) - kg. kg. kg. kg. kg. 10% 10% 10% 10% 10% - - - - -] 2936 1*** 2936 21 00 2936 22 - -- -- 2936 22 10 --- 2936 22 90 2936 23 2936 23 10 2936 23 90 2936 24 00 --- -- -- --- -- XI.-PROVITAMINS, VITAMINS AND HORMONES PROVITAMINS AND VITAMINS, NATURAL OR REPRODUCED BY SYNTHESIS (INCLUDING NATURAL CONCENTRATES), DERIVATIVES THEREOF USED PRIMARILY AS VITAMINS, AND INTERMIXTURES OF THE FOREGOING, WHETHER OR NOT IN ANY SOLVENT Vitamins and their derivatives, unmixed: Vitamin A and their derivatives Vitamin B1and its derivatives: Vitamin B1[Thiamine (INN), aneurine] and its salts Other VitaminB2and its derivatives: Vitamin B2[Riboflavin(INN), lactoflavin] and its salts Other D- or DL-Pantothenic acid (Vitamin B3or Vitamin B5) and its derivatives kg. 2[10%] 2[10%] kg. 2[10%] 2[10%] kg. 2[10%] 2[10%] kg. 2[10%] 2[10%] kg. kg. 2[10%] 2[10%] 2[10%] 2[10%] 2936 25 00 -- Vitamin B6and its derivatives kg. 2[10%] 2[10%] 1. In heading 2936, tariff item 2936 10 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007) 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) and (5) occurring against all the tariff items of heading 2936 (w.e.f. 11-5-2007). 60 (1) 2936 26 2936 26 10 2936 26 90 2936 27 00 2936 28 00 2936 29 2936 29 10 2936 29 20 2936 29 30 2936 29 40 2936 29 50 2936 29 90 2936 90 00 2937 2937 11 00 2937 12 00 2937 19 00 -- -- -- -- -- -- --- --- --- --- --- --- - - -- -- -- - (2) (3) (4) (5) Vitamin B12 and its derivatives: Vitamin B12(Cyanocobalamin (INN)) Other Vitamin C (Ascorbic acid) and its derivatives kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] Vitamin E and its derivatives kg. 1[10%] 1[10%] Other vitamins and their derivatives: Folic acid (Vitamin B9) Nicotinic acid and nicotinamide (niacinamide or niacine) Vitamin K (menaphthonum BP) Vitamin D Vitamin H (Biotin) Other Other, including natural concentrates HORMONES, PROSTAGLANDINS, THROMBOXANES AND LEUKOTRIENES, NATURAL OR REPRODUCED BY SYNTHESIS; DERIVATIVES AND STRUCTURAL ANALOGUES THEREOF, INCLUDING CHAIN MODIFIED POLYPEPTIDES, USED PRIMARILY AS HORMONES Polypeptide hormones, protein hor- mones andglycoprotein hormones, their dervatives andstructural analogues : Somatotropin, its derivatives and structural analogues Insulin and its salts Other Steroidal hormones, their derivatives and structural analogues: kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] 1[10%] kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) and (5) occurring against all the tariff items of heading 2936 (w.e.f. 11-5-2007). 61 (1) 2937 21 00 -- 2937 22 00 2937 23 00 3[2937 29 00 4*** -- -- -- 2937 50 00 - 2937 90 - --- (2) Cortisone, hydrocortisone, 1[prednisone (dehydrocortisone)] and prednisolone (dehydrohydrocortisone) Halogenated derivatives of corticosteroidal harmones Oestrogens and progestogens Other Prostaglandins, thromboxanes, leukotrienes, their derivatives and structural analogues Other: Catecholamine hormones, their derivatives and structural analogues: 5[Epinephrine] 2937 90 11 2937 90 19 2937 90 20 2937 90 90 ---- ---- Other - - - Amino-acid derivatives - - - Other (3) kg. (4) 2[10%] (5) 2[10%] kg. 2[10%] 2[10%] kg. 2[10%] Kg. 10% 2[10%] 10% Kg. 10% 10% Kg. Kg. Kg. Kg. 10% 10% 10% 10% 10% 10% 10% 10% ] XII.-GLYCOSIDES AND 6*** ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES GLYCOSIDES, NATURAL OR REPRODUCED BY SYNTHESIS AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES Rutoside (rutin) and its derivatives Other: 2938 2938 10 00 2938 90 - - 2938 90 10 --- Digoxin kg. 2[10%] kg. 2[10%] - - 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “prednisone, (dehydrocortisone)” (w.e.f. 1-1-2020). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for tariff items 2937 29 00 to 2937 90 00 and the entries relating thereto (w.e.f. 1-1-2012). 4. Tariff item 2937 31 00 Omitted by vide Notification No. 150/2016-Customs (N.T.) dated 31.12.2016 5. Subs by vide Notification No. 150/2016-Customs (N.T.) for “Epinethrine” dated 31.12.2016 6. The word “VEGETABLE” omitted by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 62 (1) 2938 90 20 2938 90 90 2[2939 2939 11 00 3[2939 19 00 2939 20 2939 20 10 2939 20 20 2939 20 30 2939 20 40 2939 20 50 2939 20 90 2939 29 10 --- --- - -- -- -- -- -- -- -- -- --- (2) Digitalis glycosides Oher (3) kg. kg. (4) 1[10%] 1[10%] (5) - - ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES] Alkaloids of opium and their derivatives; salts thereof : Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof 4[Other]; Alkaloid of cinchona and their derivatives; salts thereof: Quinine alkaloids Quinine hydrochloride Quinine sulphate Chloroquine phosphate 5[***] Other Benzeneacetic acid, alpha-hydroxy- alpha-phenyl, 1- azabicyclo[2.2.2.]oct-3- yl ester kg. 1[10%] - kg. 1[10%] kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] -- -- -- -- -- -] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for heading 2939 and the entries relating thereto (w.e.f. 1-1-2017). 3. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for for tariff item 2939 19 00, sub-heading 2939 21, tariff items 2939 21 10 to 2939 29 00 and the entries relating thereto (w.e.f. 1-1-2007). 4. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for the entry in column (2) occurring against tariff item 2939 19 00 (w.e.f. 1-1-2020). 5. Omitted by the Notification No. 109/2008 dated 24.09.2008 w.e.f. 1.10.2008. 63 (1) (2) 2939 29 90 --- Other 2939 30 00 2939 41 2939 41 10 2939 41 20 2939 41 90 2939 42 00 2939 43 00 3[2939 44 00 2939 49 00 2939 51 00 2939 59 00 2939 61 2939 61 10 2939 61 90 2939 62 2939 62 10 2939 62 90 2939 63 00 4[2939 69 00 - - -- --- --- --- -- -- - - -- - -- -- - -- --- --- -- --- --- -- -- - Caffeine and its salts Ephedrines and their salts: Ephedrine and its salts: Ephedrine alkaloids Ephedrine hydrochloride Other Pseudoephedrine (INN) and its salts Cathine (INN) and its salts Norephedrine and its salts Other Theophylline and aminophylline(theophyllineethylene- diamine) and their derivatives; salts thereof : Fenetylline (INN) and its salts Other Alkaloids of rye ergot and their derivatives; salts thereof: Ergometrine (INN) and its salts: Ergometrine (INN) Other Ergotamine (INN) and its salts: Ergotamine tartrate Other Lysergic acid and its salts Other Other, of vegetal origin: (3) kg. kg. (4) 1[10%] 1[10%] (5) - - kg. kg. kg. kg. kg. Kg. kg. 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 10% 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] -] 2[10%] kg. kg. 2[10%] 2[10%] 2[10%] 2[10%] kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 10% - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) and (5) occurring against all the tariff items of heading 2936 (w.e.f. 11-5-2007). 3. Ins. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 1-1-2012). 4. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, tariff items 2939 69 00 to 2939 99 00 and the entries relating thereto (w.e.f. 1-1-2017). 64 (1) (2) 2939 71 00 -- Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof (3) kg. (4) 10% (5) - 1[2939 79 2939 79 10 2939 79 90 -- --- Other: Nicotine kg. Other kg. 2939 80 00 - Other 2940 00 00 2941 2941 10 - XIII.-OTHER ORGANIC COMPOUNDS SUGARS, CHEMICALLY PURE, OTHER THAN SUCROSE, LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE; SUGAR ETHERS, SUGAR ACETALS AND SUGAR ESTERS, AND THEIR SALTS, OTHER THAN PRODUCTS OF HEADINGS 2937, 2938 OR 2939 ANTIBIOTICS Penicillins and their derivative with a penicillanic acid structure; salts thereof: 2941 10 10 --- Penicillins and its salts (e.g.procaine penicillin, penicillin G-potassium) Ampicilline and its salts Amoxycilline and its salts Cioxacilline and its salts 6-APA Other Streptomycins and their derivatives; salts thereof: 2941 10 20 2941 10 30 2941 10 40 2941 10 50 2941 10 90 2941 20 2941 20 10 2941 20 90 2941 30 --- --- --- --- --- --- --- --- - 10% 10% - -] kg. 10% kg. 2[10%] -] - kg. 3[10%] 3[10%] kg. kg. kg. kg. kg. 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] Streptomycin Other kg. kg. 3[10%] 3[10%] 3[10%] 3[10%] Tetracyclines and their derivatives, salts thereof: 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 2939 79 00 and the entries relating thereto (w.e.f. 1-1-2020). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) and (5) occurring against all the tariff items of heading 2941 (w.e.f. 11-5-2007). 65 (1) (2) 2941 30 10 2941 30 20 --- --- Doxycycline and its salts Tetracycline/oxytetra-cycline and their salts 2941 30 90 --- Other 2941 40 00 2941 50 00 2941 90 2941 90 11 - - - --- -- Chloramphenicol and its derivatives; salts thereof Erythromycin and its derivatives; salts thereof Other: Rifampicin and its salts: Rifampicin 2941 90 12 ---- 3 Formyl Rifa S V(Rifa int) 2941 90 13 ---- Rifa S or Rifa S Sodium (Rifaint) 2941 90 14 ---- 1-Amino-4-Methyl piperazine (Rifaint) 2941 90 19 ---- Other 2941 90 20 2941 90 30 2941 90 40 2941 90 50 2941 90 60 2941 90 90 2942 2942 00 --- --- --- --- --- --- - --- Cephalexin and its salts Ciprofloxacine and its salts Gentamycin and its salts Neomycin Norfloxacin and its salts Other OTHER ORGANIC COMPOUNDS Other organic compounds: Cefadroxil and its salts, ibuprofane, nifedipine, ranitidine, danes salt of D(-) phenyl glycine,D(-) para hydroxy dane's salts: (3) kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] (5) 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] 1[10%] kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 2942 00 11 ---- Cefadroxil and its salts 2942 00 12 ---- Ibuprofane 2942 00 13 ---- Nifedipine kg. kg. kg. 2[10%] 2[10%] 2[10%] - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) and (5) occurring against all the tariff items of heading 2941 (w.e.f. 11-5-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 66 (1) (2) 2942 00 14 ---- Ranitidine 2942 00 15 ---- Danes salt of D(-) phenyl glycine 2942 00 16 ---- D(-) para hydroxy dane's salts (3) kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] --- Timolo maleate, terbutoline sulphate, D(-)phenyl glycin chloride HCL (DPGCH) imipramine HCl, amitryptyline HCl, cysteanune HCl, atenolol, propronalol : 2942 00 21 ---- Timolo maleate 2942 00 22 ---- Terbutoline sulphate 2942 00 23 ---- D(-) phenyl glycin chloride HCL (DPGCH) 2942 00 24 ---- Imipramine HCl 2942 00 25 ---- Amitryptyline HCl 2942 00 26 ---- Cysteanune HCl 2942 00 27 ---- Atenolol, propronalol --- Diloxanide furoate, cimetidine, oxyclozanide, famotidine: 2942 00 31 ---- Diloxanide furoate 2942 00 32 ---- Cimetidin 2942 00 33 ---- Oxyclozanide 2942 00 34 ---- Famotidine 2942 00 90 --- Other kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 67 CHAPTER 30 Pharmaceutical Products NOTES 1. This Chapter does not cover: (a) 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); 1[(b) Preparations, such as tablets, chewing gum or patches (transdermal systems), intended to assist smokers to stop smoking (heading 2106 or 3824)] 2[(c)] Plasters specially calcined or finely ground for use in dentistry (heading 2520); 3[(d)] Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 3301); 4[(e)] Preparations of headings 3303 to 3307, even if they have therapeutic or prophylactic properties; 5[(f)] Soap or other products of heading 3401 containing added medicaments; 6[(g)] Preparations with a basis of plaster for use in dentistry (heading 3407); or 7[(h)] Blood albumin not prepared for therapeutic or prophylactic uses (heading 3502).] 8[2. For the purposes of heading 3002, the expression “immunological products” applies to peptides and proteins (other than goods of heading 2937) which are directly involved in the regulation of immunological processes, such as monoclonal antibodies (MAB), antibody fragments, antibody conjugates and antibody fragment conjugates, interleukins, interferons (IFN), chemokines and certain tumor necrosis factors (TNF), growth factors (GF), hematopoietins and colony stimulating factors (CSF).] 3. For the purposes of headings 30.03 and 3004 and of Note 4(d) to this Chapter, the following are to be treated: (a) As unmixed products: (1) Unmixed products dissolved in water; (2) All goods of Chapter 28 or 29; and 1. Ins. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 1-1-2012). 2. Existing clause (b) re-lettered as clause (c) by s. 60(a)(ii) and the Fifth Schedule, ibid. (w.e.f. 1-1-2012). 3. Existing clause (c) re-lettered as clause (d) by s. 60(a)(ii) and the Fifth Schedule, ibid. (w.e.f. 1-1-2012). 4. Existing clause (d) re-lettered as clause (e) by s. 60(a)(ii) and the Fifth Schedule, ibid. (w.e.f. 1-1-2012). 5. Existing clause (e) re-lettered as clause (f) by s. 60(a)(ii) and the Fifth Schedule, ibid. (w.e.f. 1-1-2012). 6. Existing clause (f) re-lettered as clause (g) by s. 60(a)(ii) and the Fifth Schedule, ibid. (w.e.f. 1-1-2012). 7. Existing clause (g) re-lettered as clause (h) by s. 60(a)(ii) and the Fifth Schedule, ibid. (w.e.f. 1-1-2012). 8. Subs. by s. 60(a)(ii) and the Fifth Schedule, ibid., for Note 2 (w.e.f. 1-1-2012). 1 (3) Simple vegetable extracts of heading 1302, merely standardised or dissolved in any solvent; (b) As products which have been mixed: (1) Colloidal solutions and suspensions (other than colloidal sulphur); (2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and (3) Salts and concentrates obtained by evaporating natural mineral waters. 4. Heading 3006 applies only to the following, which are to be classified in that heading and in no other heading of this Schedule— (a) Sterile surgical catgut, similar sterile 1[suture materials (including sterile absorbable surgical or dental yarns)] and sterile tissue adhesives for surgical wound closure; (b) Sterile laminaria and sterile laminaria tents; (c) Sterile absorbable surgical or dental haemostatics 2[sterile surgical or dental adhesion barriers, whether or not absorbable]; (d) 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; (e) Blood-grouping reagents; (f) Dental cements and other dental fillings; bone reconstruction cements; (g) First-aid boxes and kits; (h) Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides; (i) 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 (j) Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf-life. 2[(k) appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates.] 3[SUB-HEADING NOTES 1. For the purposes of sub-headings 3002 13 and 3002 14, the following are to be treated: (a) as unmixed products, pure products, whether or not containing impurities; (b) as products which have been mixed: (1) the products mentioned in (a) above dissolved in water or in other solvents; 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “suture materials” (w.e.f. 1-1-2007). 2. Ins. by s. 63(b) and the Fourth Schedule, ibid. (w.e.f. 1-1-2007). 3. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 2 (2) the products mentioned in (a) and (b) (1) above with an added stabiliser necessary for their preservation or transport; and (3) the products mentioned in (a), (b) (1) and (b) (2) above with any other additive. 2. Sub-headings 3003 60 and 3004 60 cover medicaments containing artemisinin (INN) for oral ingestion combined with other pharmaceutical active ingredients, or containing any of the following active principles, whether or not combined with other pharmaceutical active ingredients: amodiaquine (INN); artelinic acid or its salts; artenimol (INN); artemotil (INN); artemether (INN); artesunate (INN); chloroquine (INN); dihydroartemisinin (INN); lumefantrine (INN); mefloquine (INN); piperaquine (INN); pyrimethamine (INN) or sulfadoxine (INN).] Tariff Item Description of goods Unit Rate of duty (1) 3001 1* 3001 20 3001 20 10 3001 20 20 3001 20 30 * - - - - (2) GLANDS AND OTHER ORGANS FOR ORGANO-THERAPEUTIC USES, DRIED, WHETHER OR NOT POWDERED; EXTRACTS OF GLANDS OR OTHER ORGANS OR OF THEIR SECRETIONS FOR ORGANO-THERAPEUTIC USES; HEPARIN AND ITS SALTS; OTHER HUMAN OR ANIMAL SUBSTANCES PREPARED FOR THERAPEUTIC OR PROPHYLACTIC USES, NOT ELSEWHERE SPECIFIED OR INCLUDED * Extracts of glands or other organs or of their secretions : Liquid extracts of liver Liver extracts, dry Snake venom Standard (3) (4) Preferential Areas (5) * * * kg. 2[10%] 2[10%] kg. kg. 2[10%] 2[10%] 2[10%] 2[10%] 1. In heading 300 1, sub-heading 3001 10, tariff items 3001 10 10 to 3001 10 99 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) and (5) occurring against all the tariff items of heading 3001 (w.e.f. 11-5-2007). 3 (1) 3001 20 90 3001 90 3001 90 10 3001 90 91 3001 90 99 3002 (2) Other Other: Of human origin Other: Heparin and its salts Other - - --- --- - - (3) (4) (5) kg. 1[10%] 1[10%] kg. 1[10%] 1[10%] kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 2[HUMAN BLOOD; ANIMAL BLOOD PREPARED FOR THERAPEUTIC, PROPHYLACTIC OR DIAGNOSTIC USES; ANTISERA, OTHER BLOOD FRACTIONS AND IMMUNOLOGICAL PRODUCTS, WHETHER OR NOT MODIFIED OR OBTAINED BY MEANS OF BIOTECHNOLOGICAL PROCESSES; VACCINES, TOXINS, CULTURES OF MICRO-ORGANISMS (EXCLUDING YEASTS) AND SIMILAR PRODUCTS] Antisera, other blood fractions and immunological products, whether or not modified or obtained by biotechnological processes: Malaria diagnostic test kits Antisera and other blood fractions: For diphtheria For tetanus For rabies kg. 10% 10% kg. 10% kg. 10% kg. 10% 10% 10% 10% 3[3002 10 4[- 3002 11 00 3002 12 3002 12 10 3002 12 20 3002 12 30 -- --- --- --- 3002 12 40 --- For snake venom kg. 10% 10% 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) and (5) occurring against all the tariff items of heading 3001 (w.e.f. 11-5-2007). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for the entry in column (2) (w.e.f. 1-1-2012). 3. Subs. by s. 60(a)(ii) and the Fifth Schedule, ibid., for sub-heading3002 10 (w.e.f. 1-1-2012). 4. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for sub-heading 3002 10, tariff items 3002 10 11 to 3002 10 99 and the entries relating thereto (w.e.f. 1-1-2017). 4 (1) (2) 3002 12 90 --- Other (3) (4) kg. 10% (5) 10% 3002 13 -- 3002 13 10 --- 3002 14 -- 3002 14 10 --- 3002 15 00 -- 3002 19 00 -- 3002 20 3002 20 11 3002 20 12 3002 20 13 3002 20 14 3002 20 15 3002 20 16 3002 20 17 3002 20 18 3002 20 19 - - - - - - - - - - - Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale: Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale: Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale Immunological products, put up in measured doses or in forms or packings for retail sale Other Vaccines for human medicine: Single vaccines: For cholera and typhoid For hepatitis For tetanus For polio For tuberculosis For rabies For Japanese encephalitis For whopping cough (pertusis) kg. 10% 10% kg. 10% 10% kg. 10% 10% kg. 10% 10%] kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] Other kg. 1[10%] 1[10%] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) and (5) occurring against all the tariff items of heading 3002 (w.e.f. 11-5-2007). 5 (1) (2) (3) (4) (5) 3002 20 21 3002 20 22 3002 20 23 3002 20 24 3002 20 29 3002 30 00 3002 90 3002 90 10 3002 90 20 3002 90 30 3002 90 40 - - - - - - - - - - - - 3003 3003 10 00 2[3003 20 00 - - - Mixed vaccines: For diphtheria, pertusis and tetanus (DPT) kg. For diphtheria and tetanus (DT) For measles, mumps and rubella (MMR) For typhoid-paratyphoid (TAB) or typhoid paratyphoid-cholera (TABC) Other Vaccines for veterinary medicine Other: Human blood Animal blood prepared for therapeutic, prophylactic or diagnostic uses Cultures of micro-organisms (excluding yeast) Toxins kg. kg. kg. kg. kg. kg. kg. MEDICAMENTS (EXCLUDING GOODS OF HEADING 3002, 3005 OR 3006) CONSISTING OF TWO OR MORE CONSTITUENTS WHICH HAVE BEEN MIXED TOGETHER FOR THERAPEUTIC OR PROPHYLACTIC USES, NOT PUT UP IN MEASURED DOSES OR IN FORMS OR PACKINGS FOR RETAIL SALE Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] 1[10%] kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] 1[10%] Other, containing antibiotics kg. 10% 10% Other, containing hormones or other products of heading 2937: 3002 90 90 --- Other 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) and (5) occurring against all the tariff items of heading 3002 (w.e.f. 11-5-2007). 2. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for tariff items 3003 20 00 to 3003 40 00 and the entries relating thereto (w.e.f. 1-1-2017). 6 (1) (2) Containing insulin Other (3) (4) kg. 10% kg. 10% 3003 31 00 3003 39 00 3003 41 00 3003 42 00 3003 43 00 3003 49 00 3003 60 00 3003 90 3003 90 11 3003 90 12 3003 90 13 3003 90 14 3003 90 15 3003 90 21 3003 90 22 -- -- - -- -- -- -- - - - - - - - - - - - (5) 10% 10% 10% 10% 10% 10% 10%] Other, containing alkaloids or derivatives thereof: Containing ephedrine or its salts kg. 10% Containing pseudoephedrine (INN) or its salts kg. 10% Containing norephedrine or its salts kg. 10% kg. 10% kg. 10% Other Other, containing antimalarial active principles described in Sub-heading Note 2 to this Chapter Other: Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems medicaments: Of Ayurvedic system Of Unani system Of Siddha system Of Homoeopathic system Of Bio-chemic system Menthol crystals and milk of magnesia: Menthol crystals Milk of magnesia kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) and (5) occurring against all the tariff items of heading 3003 (w.e.f. 11-5-2007). 7 (1) (2) (3) (4) (5) --- Bovine albumin and drugs of animal origin, merbromine national formulary XII (mercurochrome), calcium sennoside, anaesthetic agents used in human or veterinary medicine or surgery, aluminium hydroxide gel: 3003 90 31 3003 90 32 3003 90 33 3003 90 34 3003 90 35 2[3003 90 36 3003 90 90 3004 3004 10 3004 10 10 3004 10 20 3004 10 30 - - - - - - - - - - - Bovine albumin and drugs of animal origin Merbromine national formulary XII (mercurochrome) Calcium sennoside Anaesthetic agents used in human or veterinary medicine or surgery Aluminium hydroxide gel Ketamine Other MEDICAMENTS (EXCLUDING GOODS OF HEADING 3002, 3005 OR 3006) CONSISTING OF MIXED OR UNMIXED PRODUCTS FOR THERAPEUTIC OR PROPHYLACTIC USES, PUT UP IN MEASURED DOSES (INCLUDING THOSE IN THE FORM OF TRANSDERMAL ADMINISTRATION SYSTEMS) OR IN FORMS OR PACKINGS FOR RETAIL SALE Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives: Penicillins Ampicillin Amoxycillin kg. 1[10%] 1[10%] kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%]] 1[10%] kg. kg. 3[10%] 3[10%] 3[10%] 3[10%] kg. 3[10%] 3[10%] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) and (5) occurring against all the tariff items of heading 3003 (w.e.f. 11-5-2007). 2. Subs. by the Notification No. 15/2007 -(N.T.) dated. 22.02.2007. 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) and (5) occurring against all the tariff items of heading 3004 (w.e.f. 11-5-2007). 8 (1) 3004 10 40 3004 10 50 3004 10 60 3004 10 70 3004 10 90 2[3004 20 3004 20 11 3004 20 12 3004 20 13 3004 20 14 3004 20 19 3004 20 20 3004 20 31 3004 20 32 3004 20 33 3004 20 34 3004 20 39 3004 20 41 3004 20 42 (2) Becampicillin Cloxacillin Ampicillin and cloxacillin combinations Streptomycin Other Other, containing antibiotics:] Cephalosporins and their derivatives: Cefazolin Cephalexin Ciprofloxacin Cefoxitin Other Sulfonamides and cotrimoxazole --- --- --- --- --- -- - - - - - - - --- Fluoroquinolones: - - - - - - - - Norfloxacin Nalidixic acid Ciprofloxacin Ofloxacin Other Tetracyclines: Chlortetracyclin Oxytetracycline (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] (5) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) and (5) occurring against all the tariff items of heading 3004 (w.e.f. 11-5-2007). 2. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for sub-heading 3004 20 and the entries relating thereto (w.e.f. 1- 1-2017). 9 (1) 3004 20 49 3004 20 50 3004 20 61 3004 20 62 3004 20 63 3004 20 64 3004 20 69 3004 20 70 3004 20 91 3004 20 92 3004 20 93 3004 20 94 3004 20 95 3004 20 96 3004 20 97 - - - - - - - - - - - - - - - - - (2) Other Chloramphenicol Macrolide: Erythromycin Roxithromycin Clarithromycin Azithromycin Other Cefadroxil Other: Isoniazid Rifampicin Pyrazinamide Ethambutol Clindamycin Vancomycin Polymyxin B and colistin (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] (5) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 2[3004 20 99 ---- Other kg. 10% 10% - -- - - 3004 31 3004 31 10 3004 31 90 Other, containing 3[hormones or other products] of heading 2937: Containing insulin:] Insulin injection Other kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) and (5) occurring against all the tariff items of heading 3004 (w.e.f. 11-5-2007). 2. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for tariff item 3004 20 99, sub-heading 3004 31 and the entries relating thereto (w.e.f. 1-1-2017). 3. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “hormones and other products” (w.e.f. 1-1-2020) 10 (1) 3004 32 00 3004 39 3004 39 11 3004 39 12 3004 39 13 3004 39 14 3004 39 19 3004 39 21 3004 39 22 3004 39 90 3004 40 3004 41 00 3004 42 00 3004 43 00 3004 49 - - - - - - - - - - - - 3[- -- -- -- -- (2) Containing corticosteroid hormones, their derivatives 1[or] structural analogues Other: Pituitary hormones; prednisolone; dexamethasone; danazol; other progestogen and oestogen group hormones: Pituitary hormones Prednisolone Dexamethasone Danazol Other progestogen and oestogen group hormones Gonadotrophins and luteinising hormone: Gonadotrophins Luteinising hormone Other Other, containing alkaloids or derivatives thereof: (3) kg. (4) 2[10%] (5) 2[10%] kg. kg. kg. kg. kg. kg. kg. kg. 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 10% 10% 10% Containing ephedrine or its salts kg. 10% Containing pseudoephedrine (INN) or its salts kg. 10% Containing norephedrine or its salts kg. 10% Other: 3004 49 10 --- Atropin and salts thereof kg. 10% 10% 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for "and" (w.e.f. 1-1-2017). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) and (5) occurring against all the tariff items of heading 3004 (w.e.f. 11-5-2007). 3. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for sub-heading 3004 40, tariff items 3004 40 10 to 3004 40 90 and the entries relating thereto (w.e.f. 1-1-2017). 11 (1) 3004 49 20 3004 49 30 3004 49 40 3004 49 50 3004 49 60 3004 49 70 3004 49 90 1[3004 50 3004 50 10 3004 50 20 3004 50 31 3004 50 32 3004 50 33 3004 50 34 3004 50 35 3004 50 36 3004 50 37 3004 50 39 3004 50 90 --- --- --- --- --- --- --- - - - - - - - - - - - - - (2) Caffein and salts thereof Codeine and derivatives, with or without ephidrine hydrochloride Ergot preparations, ergotamine and salts thereof Papavarine hydrochloride Bromohexin and solbutamol Theophylline and salts thereof (3) kg. (4) 10% kg. 10% kg. 10% kg. 10% kg. 10% kg. 10% (5) 10% 10% 10% 10% 10% 10% Other kg. 10% 10%] Other, containing vitamins or other products of heading 2936:] Heamatinics and erythropoietin preparations Preparations of minerals and their supplements Preparations of vitamins: Of vitamin A Of vitamin B1and B2and salts thereof Of vitamin B9 Of vitamin B12 Of vitamin C Of vitamin D Of vitamin E Other Other kg. 2[10%] 2[10%] kg. 2[10%] 2[10%] kg. kg. kg. kg. kg. kg. kg. kg. 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] kg. 2[10%] 2[10%] 1. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for sub-heading 3004 50 and the entries relating thereto (w.e.f. 1-1-2017). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) and (5) occurring against all the tariff items of heading 3004 (w.e.f. 11-5-2007). 12 (1) (2) 1[3004 60 00 - 3004 90 - --- Other, containing antimalarial active principles described in Sub-heading Note 2 to this Chapter Other: Ayurvedic, Unani, Homoeopathic, Siddha or Bio-chemic systems medicaments, put up for retail sale: 3004 90 11 3004 90 12 3004 90 13 3004 90 14 3004 90 15 3004 90 21 3004 90 22 3004 90 23 3004 90 24 3004 90 25 3004 90 26 3004 90 27 3004 90 29 - - - - - - - - - - - - - - - Of Ayurvedic system Of Unani system Of Siddha system Of Homoeopathic system Of Bio-chemic system Anthelmintics drugs; antiamoebic and other antiprotozal drugs; antifungal drugs: Anthelmintics and preparations thereof Metronidazole Tinidazole Secnidazole Diluxamide furoate Sodium stibogluconate Pentamidine Other Antihistaminics drugs; antacids preparations; antiulcer drugs; antiemitics and other gastrointestinal drugs: (3) (4) kg. 10% (5) 10%] kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 1. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) and (5) occurring against all the tariff items of heading 3004 (w.e.f. 11-5-2007). 13 (1) (2) 3004 90 31 3004 90 32 3004 90 33 3004 90 34 3004 90 35 3004 90 36 3004 90 39 3004 90 41 3004 90 42 3004 90 43 3004 90 44 3004 90 45 3004 90 46 3004 90 47 3004 90 48 3004 90 49 - - - - - - - - - - - - - - - - - Promethazine, chlorpheniramine, astemizole and ceteirizine Sodium bicarbonate, magnesium hydroxide (milk of magnesia), magnesium carbonate, magnesium trisilicate, aluminium hydroxide gel, magaldarate and combinations thereof Cimetidine, rantidine, nizatidine and roxatidine Omeprazole and lansoprazole Dicyclomine, metoclopramide and dexame thasone and ondansetron Chenodiol and ursodiol Other Anticancer drugs: Cyclophosphamide Methotrexate, 5-fluorouracil(5-FU) and ftorafur Bincristine and vinblastine Paclitaxel and docetaxel Etoposide Actinomycin D Dactinomycin and doxorubicin L-Asparaginase, cisplatin and carboplatin Tamoxifen Other (3) (4) (5) kg. 1[10%] 1[10%] kg. 1[10%] 1[10%] kg. 1[10%] 1[10%] kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] 1[10%] kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) and (5) occurring against all the tariff items of heading 3004 (w.e.f. 11-5-2007). 14 (1) (2) (3) (4) (5) --- Antitubercular drugs; antileprotic drugs; antimalarial drugs: 3004 90 51 3004 90 52 3004 90 53 3004 90 54 3004 90 55 3004 90 56 3004 90 57 3004 90 58 3004 90 59 3004 90 61 3004 90 62 3004 90 63 3004 90 64 3004 90 65 3004 90 66 3004 90 67 - - - - - - - - - - - - - - - - - Isoniazid Rifampicin Pyrazinamide and ethambutol Streptomycin Dapsone (DDS), acedapsone (DADDS), solopsone and clofazimine Chloroquine, amodiaquine, mefloquine, quinine, chloroguamide, pyrimethamine Other antitubercular drugs Other antileprotic drugs Other antimalarial drugs Nonsteroidal antiinflammatory, analgesics and antipyratic drugs: Analgin with or without other compounds kg. such as paracetamol Acetyl salicylic acid (aspirin) and formulations thereof Ibuprofen with or without paracetamol or other compounds Oxyphen butazone, phenyl butazone and formulations thereof Indomethacin Mephenamic acid, dactofenac sodium, piroxicam, tenoxicam and meloxicam Ketorolac, nimesulide, nabumetone and nefopam kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] 1[10%] kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] 1[10%] kg. 1[10%] 1[10%] kg. 1[10%] 1[10%] kg. 1[10%] 1[10%] kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] 1[10%] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) and (5) occurring against all the tariff items of heading 3004 (w.e.f. 11-5-2007). 15 (1) 3004 90 69 3004 90 71 3004 90 72 3004 90 73 3004 90 74 3004 90 75 3004 90 76 3004 90 77 3004 90 79 - - - - - - - - - - - 3004 90 81 - 3004 90 82 3004 90 83 - - (2) Other Antihypertensive drugs: Captopril, enalapril, lisinopril, perindopril and ramipril Verapamil, nifedipine, amlodipine and lacidipine Losartan Propranolol, metoprolol, atenolol and labetalol Prazosin, terazosin, phentolamine and phenoxybenzamine Clonidine, methyldopa Hydralazine, minoxidil and diazoxide Other Antiepiliptic drugs; sulfa drugs not elsewhere specified or included, preparations of enzymes; veterinary medicinal preparations, not for human use, not elsewhere specified or included; oral rehydration salts; antibacterial formulations not elsewhere specified or included, sedatives and tranquilizers : Phenobarbitone, mephobarbitone, primidone, phenytoin, carbamazepine ethosuccimide, valporic acid ( sodium valporate), diazepam, lamotrigine, gabapentin, bigabatrin, phenacemide, trimethadione and acetazolamide Other antiepileptic drugs Sulpha drugs not elsewhere specified or included (3) (4) (5) kg. 1[10%] 1[10%] kg. 1[10%] 1[10%] kg. 1[10%] 1[10%] kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] 1[10%] kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] 1[10%] kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) and (5) occurring against all the tariff items of heading 3004 (w.e.f. 11-5-2007). 16 (1) (2) (3) (4) (5) kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] 1[10%] kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] 1[10%] kg. 1[10%] 1[10%] kg. kg. 1[10%] 1[10%] 1[10%]] 1[10%] 3004 90 84 3004 90 85 3004 90 86 3004 90 87 3004 90 88 3004 90 89 3004 90 91 3004 90 92 3004 90 93 3004 90 94 3004 90 95 2[3004 90 96 3004 90 99 3005 - - - - - - - - - - - - - - Preparations of enzymes Veterinary medicinal preparations, not for human use, not elsewhere specified or included Oral rehydration salts Antibacterial formulations, not elsewhere specified or included Sedatives Tranquilizers Other: Salbutamol, terbutaline, ephedrine, salmeterol and methyl xanthimes Plasma expanders Chloropheniramine maleate, with or without other compounds (excluding steriods and alkaloids) Theophylline, aminophylline and other broncho dilators Carcino-chemotherapeutic drugs not elsewhere specified or included Ketamine Other WADDING, GAUZE, BANDAGES AND SIMILAR ARTICLES (FOR EXAMPLE, DRESSINGS, ADHESIVE PLASTERS, POULTICES), IMPREGNATED OR COATED WITH PHARMACEUTICAL SUBSTANCES OR PUT UP; IN FORMS OR PACKINGS FOR RETAIL SALE FOR MEDICAL, SURGICAL, DENTAL OR VETERINARY PURPOSES 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) and (5) occurring against all the tariff items of heading 3004 (w.e.f. 11-5-2007). 2. Subs. by the Notification No.: 15/2007 -(N.T.) dated. 22.02.2007 17 (2) (3) (4) (5) Adhesive dressings and other articles having an adhesive layer: kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - - (1) 3005 10 3005 10 10 3005 10 20 3005 10 90 3005 90 3005 90 10 3005 90 20 3005 90 30 3005 90 40 3005 90 50 - --- --- --- - - - - --- --- Adhesive guaze Adhesive tape Other Other: Cotton wool, medicated Poultice of kaolin Lint, medicated Bandages Burn therapy dressing soaked in protective gel 3005 90 60 --- Micro pores surgical tapes 3005 90 70 3005 90 90 --- --- 3006 2[3006 10 -- Corn removers and callous removers Other PHARMACEUTICAL GOODS SPECIFIED IN NOTE 4 TO THIS CHAPTER Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable: 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items of heading 3005 (w.e.f. 11-5-2007). 2. Subs. by Act Act 21 of 2006, s. 63(b) and the Fourth Schedule, for sub-heading 3006 10, tariff items 3006 10 10 and 3006 10 20 and the entries relating thereto (w.e.f. 1-1-2007). 18 (1) 3006 10 10 -- 3006 10 20 -- 3006 20 00 3006 30 00 3006 40 00 3006 50 00 3006 60 3006 60 10 3006 60 20 3006 60 30 3006 70 00 - - - - - - - - - 3006 91 00 3006 92 00 3[- -- -- (2) Sterile, surgical catgut and similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for wound closure Sterile laminaria and sterile laminaria tents, sterile absorbable surgical or dental haemostatics, sterile surgical or dental adhesion barriers, whether or not absorbable Blood grouping reagents Opacifying preprations for X-ray examinations; diagnostic reagents designed to be administered to the patient Dental cements and other dental fillings; bone reconstruction cements First-aid boxes and kits Chemical contraceptive preparations based on 2[hormones, on other products] of heading 2937 or on spermicides: Based on hormones Based 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 Other: Appliances identifiable for ostomy use Waste Pharmaceuticals (3) kg. (4) 1[10%] (5) - kg. 1[10%] -] kg. kg. 1[10%] 1[10%] kg. kg. 1[10%] 1[10%] kg. Free kg. Free kg. 1[10%] - - - - - - - - kg. kg. 1[10%] 1[10%] - -] Based on other products of heading 2937 kg. Free 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against each of them (w.e.f. 11-5-2007). 2. Subs. by 23 of 2019, s. 88(b) and the Fifth Schedule, for “hormones, or other products” (w.e.f. 1-1-2020). 3. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for tariff item 3006 80 00 and the entries relating thereto (w.e.f. 1-1-2007). 19 CHAPTER 31 Fertilisers NOTES 1. This Chapter does not cover: (a) Animal blood of heading 0511; (b) Separate chemically defined compounds [other than those answering to the descriptions in Note 2 1[(a)], 31[(a)], 41[(a)] or 5 below]; or (c) Cultured potassium chloride crystals 2[(other than optical elements) weighing not less than 2.5 g. each, of heading 3824]; optical elements of potassium chloride (heading 9001). 2. Heading 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105: 3[(a)] Goods which answer to one or other of the descriptions given below: (i) Sodium nitrate, whether or not pure; (ii) Ammonium nitrate, whether or not pure; (iii) Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate; (iv) Ammonium sulphate, whether or not pure; (v) Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate; (vi) Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate; (vii) Calcium cyanamide, whether or not pure or treated with oil; (viii) Urea, whether or not pure. 3[(b)] Fertilisers consisting of any of the goods described in (A) above mixed together. 3[(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. 3[(d)] Liquid fertilisers consisting of the goods of sub-paragraph (A) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammonia cal solution. 3. Heading 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105: 4[(a)] Goods which answer to one or other of the descriptions given below: (i) Basic slag; (ii) Natural phosphates of heading 2510, calcined or further heat-treated than for the removal 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for the brackets and letter “(A)” (w.e.f. 1-1-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “(other than optical elements weighing not less than 2.5 g. each, of heading 3824) (w.e.f. 1-1-2020). 3. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “(A)”, “(B)”, “(C)” and “(D)” (w.e.f. 1-1-2007). 4. Subs. by s. 63(b) and the Fourth Schedule, ibid., for “(A)”, “(B)” and “(C)” (w.e.f. 1-1-2007). 1 of impurities; (iii) Super phosphates (single, double or triple); (iv) Calcium hydrogen orthophosphate containing not less than 0.2 per cent by weight of fluorine calculated on the dry anhydrous product. 1[(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. 1[(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. 4. Heading 3104 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105: 2[(a)] Goods which answer to one or other of the descriptions given below: (i) Crude natural potassium salts (for example, carnallite, kainite and sylvite); (ii) Potassium chloride, whether or not pure, except as provided in Note 1(c) above; (iii) Potassium sulphate, whether or not pure; (iv) Magnesium potassium sulphate, whether or not pure. 2[(b)] Fertilisers consisting of any of the goods described in (A) above mixed together. 5. Ammonium dihydrogen orthophosphate (monoammonium phosphate) and diammonium hydrogen orthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 3105. 6. For the purposes of heading 3105, 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. Tariff Item Description of goods Unit Rate of duty Standard (3) (4) Preferential Areas (5) (1) 3101 3101 00 - (2) ANIMAL OR VEGETABLE FERTILISERS, WHETHER OR NOT MIXED TOGETHER OR CHEMICALLY TREATED; FERTILISERS PRODUCED BY THE MIXING OR CHEMICAL TREATMENT OF ANIMAL OR VEGETABLE PRODUCTS Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilizers produced by the mixing or chemical treatment of animal or vegetable products: 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “(A)”, “(B)” and “(C)” (w.e.f. 1-1-2007). 2. Subs. by s. 63(b) and the Fourth Schedule, ibid., for “(A)” and “(B)” (w.e.f. 1-1-2007). 2 (1) 3101 00 10 3101 00 91 3101 00 92 3101 00 99 3102 3102 10 00 3102 21 00 3102 29 3102 29 10 3102 29 90 3102 30 00 3102 40 00 3102 50 00 3102 60 00 2*** 3102 80 00 3102 90 3102 90 10 3102 90 90 3103 3103 10 00 3103 11 00 (2) Guano Other: Animal dung Animal excreta Other - - - - - MINERAL OR CHEMICAL FERTILISERS, - - NITROGENOUS Urea, whether or not in aqueous solution Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: Ammonium sulphate Other: - - --- Ammonium sulphonitrate --- Other - Ammonium nitrate, whether or not in aqueous solution - Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances Sodium nitrate Double salts and mixtures of calcium nitrate and ammonium nitrate - - - - Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution Other, including mixtures not specified in the foregoing sub-headings: Double salts or mixtures of calcium nitrate and magnesium nitrate - --- Other MINERAL OR CHEMICAL FERTILISERS, PHOSPHATIC 3[- Superphosphates: -- Containing by weight 35 % or more of diphosphorus pentaoxide (P2O5) 3103 19 00 -- Other (3) kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] kg. 5% kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] Free 1[10%] kg. 1[10%] kg. kg. 1[10%] 1[10%] (5) - - - - - - - - - - - - - - - kg. 10% kg. 10% - -] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except tariff items 3102 21 00, 3102 50 00, 3104 30 00, 3105 20 00, 3105 30 00, 3105 40 00, 3105 50 00, 3105 59 00, 3105 60 00, 3105 90 10 and 3105 90 90) (w.e.f. 11-5-2007). 2. Tariff item 3102 70 00 and the entries relating thereto shall be omitted Act by 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 3. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for tariff item 3103 10 00 and the entries relating thereto (w.e.f. 1-1-2017). 3 (2) (3) (4) (5) (1) 1*** 3103 90 00 3104 3*** 3104 20 00 3104 30 00 3104 90 00 3105 Other - - MINERAL OR CHEMICAL FERTILISERS, kg. 2[10%] POTASSIC Potassium chloride Potassium sulphate Other - - - MINERAL OR CHEMICAL FERTILISERS kg. kg. kg. 2[10%] 5% 2[10%] CONTAINING TWO OR THREE OF THE FERTILISING ELEMENTS NITROGEN, PHOSPHORUS AND POTASSIUM; OTHER FERTILISERS; GOODS OF THIS CHAPTER IN TABLETS OR SIMILAR FORMS OR IN PACKAGES OF A GROSS WEIGHT NOT EXCEEDING 10 KG Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. kg. 2[10%] 3105 10 00 - 3105 20 00 - Mineral or chemical fertilisers kg. 5% 3105 30 00 3105 40 00 3105 51 00 3105 59 00 3105 60 00 - - - containing the three fertilising elements nitrogen, phosphorus and potassium Diammonium hydrogen ortho phosphate (diammonium phosphate) Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate) Other mineral or chemical fertilizers containing the two fertilising elements nitrogen and phosphorus: Containing nitrates and phosphates Other - - - Mineral or chemical fertilisers kg. 5% kg. 5% kg. kg. kg. 5% 5% 5% - - - - - - - - - - - 3105 90 - containing the two fertilising elements phosphorus and potassium Other: 1. Tariff item 3103 20 00 and the entries relating thereto shall be omitted Act by 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except tariff items 3102 21 00, 3102 50 00, 3104 30 00, 3105 20 00, 3105 30 00, 3105 40 00, 3105 50 00, 3105 59 00, 3105 60 00, 3105 90 10 and 3105 90 90) (w.e.f. 11-5-2007). 3. Tariff item 3104 10 00 and the entries relating thereto shall be omitted by Act by 21 of 2006, s. 63(b) and the Fourth Schedule, (w.e.f. 1-1-2007). 4 (1) 3105 90 10 (2) - Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium 3105 90 90 --- Other (3) kg. (4) 5% kg. 5% (5) - - 5 Tanning or Dyeing Extracts; Tannins and Their Derivatives; Dyes, Pigments and Other Colouring Matter; Paints and Varnishes; Putty and Other Mastics; Inks CHAPTER 32 1. This Chapter does not cover: NOTES (a) Separate chemically defined elements or compounds [except those of heading 3203 or 3204, inorganic products of a kind used as luminophores (heading 3206), glass obtained from fused quartz or other fused silica in the forms provided for in heading 3207, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading 3212]; (b) Tannates or other tannin derivatives of products of headings 2936 to 2939, 2941 or 3501 to 3504; or (c) Mastics of asphalt or other bituminous mastics (heading 2715). 2. Heading 3204 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes. 3. Headings 3203, 3204, 3205 and 3206 apply also to preparations based on colouring matter (including, in the case of heading 3206, colouring pigments of heading 2530 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 3212), or to other preparations of heading 3207, 3208, 3209, 3210, 3212, 3213 or 3215. 4. Heading 3208 includes solutions (other than collodions ) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 per cent 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 3212 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 (b) Metal (including precious metal) or pigment, deposited on a supporting sheet of any material. Tariff Item Description of goods Unit Rate of duty (1) 3201 (2) TANNING EXTRACTS OF VEGETABLE ORIGIN; TANNINS AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES Standard (3) (4) Preferential Areas (5) 1 Synthetic organic tanning substances kg. 1[10%] 5% (3) kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] (5) - - 5% 5% 5% 5% kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] - - - - (1) (2) 3201 10 00 - Quebracho extract 3201 20 00 - Wattle extract 3201 90 3201 90 10 - - Other: Gambier extracts 3201 90 20 - Myrobalan fruit extract 3201 90 30 3201 90 90 3202 3202 10 00 3202 90 3202 90 10 3202 90 20 - - - - - - Gallotannic acid (tannin, digallic acid) Other SYNTHETIC ORGANIC TANNING SUBSTANCES; INORGANIC TANNING SUBSTANCES; TANNING PREPARATIONS, WHETHER OR NOT CONTAINING NATURAL TANNING SUBSTANCES; ENZYMATIC PREPARATIONS FOR PRE- TANNING Other: Inorganic tanning substances Tanning preparations, whether or not containing natural tanning substances 3202 90 30 --- Enzymatic preparations for pre-tanning 3202 90 90 --- Other 3203 3203 00 - COLOURING MATTER OF VEGETABLE OR ANIMAL ORIGIN (INCLUDING DYEING EXTRACTS BUT EXCLUDING ANIMAL BLACK), WHETHER OR NOT CHEMICALLY DEFINED; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER BASED ON COLOURING MATTER OF VEGETABLE OR ANIMAL ORIGIN Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin: 3203 00 10 - Cutch (Catechu) extracts kg. 1[10%] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2 (1) 3203 00 20 3203 00 30 - - (2) Food colours other than synthetic Lac-dye 3203 00 40 --- Natural indigo 3203 00 90 --- Other (3) kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - 3204 3204 11 3204 11 11 3204 11 19 3204 11 21 3204 11 29 3204 11 31 3204 11 32 3204 11 33 SYNTHETIC ORGANIC COLOURING MATTER, WHETHER OR NOT CHEMICALLY DEFINED; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER BASED ON SYNTHETIC ORGANIC COLOURING MATTER; SYNTHETIC ORGANIC PRODUCTS OF A KIND USED AS FLUORESCENT BRIGHTENING AGENTS OR AS LUMINOPHORES, WHETHER OR NOT CHEMICALLY DEFINED Synthetic organic colouring matter and preparations based thereon as specified in Note 3 to this chapter: Disperse dyes and preparations based thereon: Disperse yellow : Disperse yellow 13 (duranol brill yellow 6 G) Other Disperse orange: Disperse orange 11 (duranol orange G) Other Disperse red: Disperse red 3 (serisol fast pink B) Disperse red 4 (celliton fast pink RF) Disperse red 9 (duranol red GN) - - - - - - - - - - - - 3204 11 39 --- Other 3204 11 41 3204 11 42 - - - Disperse violet: Disperse violet 1 (duranol violet 2R) Disperse violet 4 (duranol brill violet B) kg. 1[10%] kg. 1[10%] kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3 (1) 3204 11 43 3204 11 49 3204 11 51 3204 11 52 3204 11 53 3204 11 54 3204 11 55 3204 11 56 3204 11 59 3204 11 91 3204 11 92 3204 11 93 3204 11 94 3204 11 95 3204 11 96 3204 11 99 3204 12 3204 12 11 3204 12 12 3204 12 13 3204 12 14 3204 12 15 3204 12 16 (2) (3) (4) (5) - - - - - - - - - - - - - - - - - - - - - - - - - - Disperse violet 8 (duranol brill violet BR) kg. 1[10%] Other Disperse blue: kg. 1[10%] Disperse blue 1 (duranol brill blue CB) kg. Disperse blue 3 (duranol brill blue BBN) kg. Disperse blue 5 (celliton fast blue FFB) Disperse blue 6 (celliton fast blue FFG) Disperse blue 14 (duranol brill blue G) Disperse blue 24 (duranol blue 2G) Other Other: Disperse greens Disperse browns Disperse blacks Disperse brown mixtures Disperse grey mixtures Disperse black mixtures Other Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon: Azo dyes: Acid yellows Acid oranges Acid red Acid violets Acid blues Acid greens kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 4 (1) 3204 12 17 3204 12 18 3204 12 19 3204 12 21 3204 12 22 3204 12 23 3204 12 24 3204 12 25 3204 12 29 3204 12 31 3204 12 32 3204 12 39 3204 12 41 3204 12 42 3204 12 43 3204 12 44 3204 12 45 3204 12 46 3204 12 47 3204 12 48 3204 12 51 (2) Acid brown Acid blacks Other Acid greens (non-azo): Acid green 17 (solacet fast green 2G) Acid green 27 (carbolan green G) Acid green 28 (carbolan brill green 5G) Acid green 38 (alizarine cyanine green 3G) (3) kg. kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] Acid green 44 (alizarine cyanine green GWA) kg. 1[10%] Other Acid black (non-azo): Acid black 2 (nigrosine) Acid black 48 (coomasie fast grey 3G) Other Acid Blues 2, 14, 23, 25, 45, 51, 52 and 78 (non-azo): Acid blue 2 (alizarine brill blue PFN) Acid blue 14 (solacet fast blue 4 G1) Acid blue 23 (alizarine light blue 4 G1) Acid blue 25 (solway ultra blue B) Acid blue 45 (solway blue RN) Acid blue 51 (alizarine sky blue FFB] Acid blue 52 (alizarine light- 5GL) Acid blue 78 (solway sky blue B) Acid blues 93, 112, 127, 138, 140 and others (non-azo): kg. 1[10%] kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] Acid blue 93 (ink blue) kg. 1[10%] - - - - - - - - - - - - - - - - - - - - - - - - - (5) - - - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 5 (1) 3204 12 52 3204 12 53 3204 12 54 3204 12 55 3204 12 59 3204 12 61 3204 12 62 3204 12 63 3204 12 64 3204 12 65 3204 12 66 3204 12 67 3204 12 68 3204 12 69 3204 12 91 3204 12 92 3204 12 93 3204 12 94 3204 12 95 3204 12 99 3204 13 3204 13 10 3204 13 21 (2) - - - - - Acid blue 112 (coomasie ultra sky SE) Acid blue 127 (brill alizarine milling blue G) Acid blue 138 (carbolan blue B) Acid blue 140 (carbolan brill blue 2R) Other - Mordant dyes: Yellows Oranges Violets Blues Greens Browns Blacks Red II (alizarine red) Other Other non-azo acid dyes : Acid yellows Acid oranges Acid red Acid violets Acid browns Other - - - - - - - - - - - - - - - - - - - (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - - - - - - - - - - - - - - - - - - - Basic dyes and preparations based thereon: Basic azo dyes Basic yellow (non-azo): Yellow 2 (auramine O) kg. 1[10%] kg. 1[10%] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 6 (1) 3204 13 29 3204 13 31 3204 13 39 3204 13 41 3204 13 42 3204 13 43 3204 13 49 3204 13 51 3204 13 52 3204 13 59 3204 13 61 3204 13 69 3204 13 91 3204 13 92 3204 13 93 3204 13 99 3204 14 3204 14 11 3204 14 19 3204 14 21 - - - - - - - - - - - - - - - - - - - - - - - - - - - (2) Other Basic red (non-azo): Red 1 (rhodamine 6 G) Other Basic violet (non-azo): Violet 1 (methyl Violet) Violet 10 (rhodamine B) Violet 14 (magenta) Other Basic blue (non-azo): Blue 9 (methylene Blue) Blue 16 (victoria Blue B) Other Basic green (non-azo): Green 4 (malachite green) Other Other non-azo basic dyes: Basic oranges Basic browns Basic black Other (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] Direct dyes and preparations based thereon: Direct yellow (azo): Yellow 12 (chrysophenine G) Other Direct red (azo): Congo red kg. kg. 1[10%] 1[10%] kg. 1[10%] (5) - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 7 (1) 3204 14 29 3204 14 31 3204 14 39 (2) Other Direct blue (azo): Blue 1 (sky blue FF) Other - - - - 3204 14 40 --- Direct oranges (azo) 3204 14 50 --- Direct greens (azo) 3204 14 60 --- Direct browns (azo) 3204 14 70 --- Direct blacks (azo) 3204 14 81 3204 14 82 3204 14 83 3204 14 84 3204 14 85 3204 14 86 3204 14 87 3204 14 88 3204 14 89 3204 14 90 3204 15 3204 15 11 3204 15 12 3204 15 19 - - - - - - - - - - - - - - - - - Direct dyes (non-azo): Yellows Oranges Reds Violets Blues Greens Browns Blacks Other Other Vat dyes (including those usable in that state as pigments) and 2[preparations based thereon]: Vat yellow: Vat yellow 2 (GC) Vat yellow 4 (indathrene golden yellow GK) Other Vat orange: (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. kg. 1[10%] 1[10%] kg. 1[10%] (5) - - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by 23 of 2019, s. 88(b) and the Fifth Schedule, for “preparations thereon” (w.e.f. 1-1-2020). 8 (1) 3204 15 21 3204 15 22 3204 15 29 3204 15 31 3204 15 39 3204 15 41 3204 15 42 3204 15 49 3204 15 51 3204 15 52 3204 15 53 3204 15 54 3204 15 55 3204 15 56 3204 15 57 3204 15 58 3204 15 59 3204 15 61 3204 15 62 3204 15 63 3204 15 64 3204 15 69 (2) Vat oranges 3 (brill orange RK) Vat oranges 15 (golden orange 3G) Other Vat red: Vat red (brill pink) Other Vat violet: Vat violet 1 (brill violet 2R) Vat violet 3 (magenta B) Other Vat blue: Vat blue 1 (synthetic indigo) Vat blue 4 Vat blue 5 (blue 2B) Vat blue 6 (blue BC) Vat blue 20 (dark blue 30) Vat blue 29 (indanthrene brill blue 4G) Vat blue 43 (carbazole blue) Reduced vat blues Other Vat green: (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] Vat green 1 (indanthrene brill green BFFB) kg. 1[10%] Vat green 2 (indanthrene brill green GG) kg. Vat green 4 (indanthrene brill green 3B) Vat green 9 (black BB) Other Vat brown: kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - - - - - - - - - - - - - - - - - - (5) - - - - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 9 (1) 3204 15 71 3204 15 72 3204 15 73 3204 15 79 3204 15 81 3204 15 82 3204 15 83 3204 15 84 3204 15 89 3204 15 91 3204 15 92 3204 15 93 3204 15 94 3204 15 95 3204 15 96 3204 15 97 3204 15 99 3204 16 3204 16 10 3204 16 20 3204 16 30 3204 16 40 3204 16 50 3204 16 60 3204 16 70 (2) Vat brown 1 (brown BR) Vat brown 3 (brown RGR) Vat brown 5 (brown RRD,G) Other Vat black: Vat black 9 (black RB) Vat black 25 (olive T) Vat back 27 (olive R) Vat black 29 (grey BG) Other Other: Solubilised vat yellows Solubilised vat oranges Solubilised vat reds Solubilised vat violets Solubilised vat blues Solubilised vat greens Solubilised vat blacks Other Reactive dyes and preparations based thereon: Yellows Oranges Reds Violets Blues Greens Browns - - - - - - - - - - - - - - - - - - - - - - - - - - - (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - - - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 10 (1) 3204 16 80 3204 16 90 3204 17 3204 17 11 3204 17 19 3204 17 20 3204 17 31 3204 17 39 3204 17 40 3204 17 51 3204 17 59 3204 17 61 3204 17 69 3204 17 70 3204 17 80 3204 17 90 3204 19 3204 19 11 3204 19 12 - - - - - - - - - - - - - - - - - - - - - - - - (2) Blacks Other Pigments and preparations based thereon: Pigment yellow: Yellow 1 (hansa yellow) Other Pigment oranges Pigment red: Toluidine red Other Pigment violets Pigment blues: Blue 15 (pathalocyanine blue) Other Pigment greens: Green 7 (pathalovyanine green) Other Pigment browns Pigment blacks Other (3) kg. kg. (4) 1[10%] 1[10%] kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] Other, including mixtures of colouring matter of two or more of the sub-headings 3204 11 to 3204 19: Azoic coupling components2,4,5,7,8,13: Azoic coupling component 2 (naphthol AS) Azoic coupling component 4 (naphthol As-BO) kg. 1[10%] kg. 1[10%] (5) - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 11 (1) 3204 19 13 3204 19 14 3204 19 15 3204 19 16 3204 19 21 3204 19 22 3204 19 23 3204 19 24 3204 19 25 3204 19 29 3204 19 31 3204 19 32 3204 19 33 3204 19 34 3204 19 35 3204 19 36 (2) Azoic coupling component 5 (naphthol ASG) Azoic coupling component 7 (naphthol ASSW) Azoic coupling component 8 (naphthol ASTR) Azoic coupling component 13 (naphthol ASSG) Azoic coupling components14,15,17,18,20 and others : Azoic coupling component 14 (naphthol ASPH) Azoic coupling component 15 (naphthol ASLB) Azoic coupling component 17 (naphthol ASBS) Azoic coupling component 18 (naphthol ASD) Azoic coupling component 20 (naphthol ASOL) Other Azoic diazo component1,2,3,4,5,6,10,11: Azoic diazo component 1 (fast bordeaux GP base) Azoic diazo component 2 (fast orange G/GC base) Azoic diazo component 3 (fast scarlet GGIGGS base) Azoic diazo component 4 (fast garment GBC base) Azoic diazo component 5 (fast red B base) Azoic diazo component 6 (fast orange GR base) (3) kg. (4) 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] - - - - - - - - - - - - - - - - - - (5) - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 12 (1) 3204 19 37 3204 19 38 3204 19 41 3204 19 42 3204 19 43 3204 19 44 3204 19 45 3204 19 46 3204 19 47 3204 19 49 3204 19 51 3204 19 52 3204 19 53 3204 19 54 3204 19 55 3204 19 56 3204 19 57 3204 19 58 3204 19 59 - - - - - - - - - - - - - - - - - - - - - (2) Azoic diazo component 10 (fast red R base) Azoic diazo component 11 (fast red TR base) Azoic diazo component12,13,20,24,32,41,48 and others: Azoic diazo component 12 (fast scarlet G base) Azoic diazo component 13 (fast scarlet R base) Azoic diazo component 20 (fast blue BB base) Azoic diazo component 24 (fast blue RR base) Azoic diazo component 32 (fast red KB base) Azoic diazo component 41 (fast violet B base) Azoic diazo component 48 (fast blue B base) Other Azoic colours: Yellows Oranges Reds Violets Blues Greens Browns Blacks Other (3) kg. (4) 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 13 (1) (2) (3) (4) (5) 3204 19 61 3204 19 62 3204 19 63 3204 19 64 3204 19 65 3204 19 66 3204 19 67 3204 19 69 3204 19 71 3204 19 72 3204 19 73 3204 19 74 3204 19 75 3204 19 76 3204 19 77 3204 19 78 3204 19 79 3204 19 81 3204 19 82 3204 19 83 3204 19 84 3204 19 85 3204 19 86 3204 19 87 3204 19 88 - - - - - - - - - - - - - - - - - - - - - - - - - - - - Sulphur based colouring matters: Yellows Oranges Reds Blues Greens Browns Blacks Other Solvent based colouring matters: Yellows Oranges Reds Violets Blues Greens Browns Blacks Other Food colouring matters : Yellow 3 (sunset yellow) Yellow 4 (tartrazine) Reds 5 to 8 (poncean) Red 9 (amaranth) Oranges Violets Greens Browns kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 14 (1) 3204 19 89 3204 19 90 3204 20 3204 20 10 3204 20 90 3204 90 00 3205 00 00 3206 3206 11 3206 11 10 3206 11 90 3206 19 00 3206 20 00 2*** 3206 41 00 (2) Other Other Synthetic organic products of a kind used as fluorescent brightening agents: Optical whitening agents Other Other COLOUR LAKES; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER BASED ON COLOUR LAKES OTHER COLOURING MATTER; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER, OTHER THAN THOSE OF HEADINGS 3203, 3204 OR 3205; INORGANIC PRODUCTS OF A KIND USED AS LUMINOPHORES, WHETHER OR NOT CHEMICALLY DEFINED Pigments and preparations based on titanium dioxide : Containing 80% or more by weight of titanium dioxide calculated on the dry matter: Pearlsent pigment (titanium dioxide, coated micananeous and lustres pearl pigment) Other Other Pigments and preparations based on chromium compounds (3) kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] kg. kg. kg. 1[10%] 1[10%] 1[10%] (5) - - - - - - - - - - Other colouring matter and other preparations: Utramarine and preparations based thereon kg. 1[10%] - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Tariff items 3206 30 00 and 3206 43 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 15 (1) 3206 42 00 2*** 3206 49 3206 49 10 3206 49 20 3206 49 30 3206 49 40 3206 49 90 3206 50 00 3207 3207 10 3207 10 10 3207 10 20 3207 10 30 3207 10 40 3207 10 90 3207 20 3207 20 10 (2) Lithopone and other pigments and preparations based on zinc sulphide (3) kg. (4) 1[10%] (5) - kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] Other: Red oxide Persian red Yellow ochre Bronze powder Other Inorganic products of a kind used as luminophores PREPARED PIGMENTS, PREPARED OPACIFIERS AND PREPARED COLOURS, VITRIFIABLE ENAMELS AND GLAZES, ENGOBES (SLIPS), LIQUID LUSTRES AND SIMILAR PREPARATIONS, OF A KIND USED IN THE 3[CERAMIC, ENAMELLING] OR GLASS INDUSTRY; GLASS FRIT AND OTHER GLASS, IN THE FORM OF POWDER, GRANULES OR FLAKES Prepared pigments, prepared opacifiers, prepared colours and similar preparations: Prepared organic dye-stuff pigments, dry kg. Prepared organic dye-stuff pigments, paste Prepared inorganic pigments Prepared opacifiers prepared colours and similar preparations kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] Other kg. 1[10%] Vitrifiable enamels and glazes, engobes (slips) and similar preparations: Vitrifiable enamels and glazes kg. 1[10%] - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Tariff items 3206 30 00 and 3206 43 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 3. Subs. by Act 23 of 2019, s. s. 88(b) and the Fifth Schedule, for “CERAMIC ENAMELLING” (w.e.f. 1-1-2020). 16 (1) 3207 20 20 3207 30 00 3207 40 00 3208 3208 10 3208 10 10 3208 10 20 3208 10 30 - - - - - - - (2) Engobes (slips) and similar preparations Liquid lustres and similar preparations Glass frit and other glass, in the form of powder, granules or flakes PAINTS AND VARNISHES (INCLUDING ENAMELS AND LACQUERS) BASED ON SYNTHETIC POLYMERS OR CHEMICALLY MODIFIED NATURAL POLYMERS, DISPERSED OR DISSOLVED IN A NON-AQUEOUS MEDIUM; SOLUTIONS AS DEFINED IN NOTE 4 TO THIS CHAPTER Based on polyesters: Enamels Lacquers Varnishes 3208 10 90 --- Other 3208 20 3208 20 10 3208 20 20 3208 20 30 3208 20 90 3208 90 3208 90 11 3208 90 19 3208 90 21 3208 90 22 3208 90 29 3208 90 30 - - - - - - - - - - - - - - Based on acrylic or vinyl polymers : Enamels Lacquers Varnishes Other Other: Based on cellulose nitrate or other cellulose derivatives: Nitrocellulose lacquers Other Enamels: Synthetic enamel, ultra white paints Synthetic enamel, other colours Other Lacquers (3) kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] (5) - - - kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 17 (1) 3208 90 41 3208 90 49 3208 90 50 3208 90 90 3209 3209 10 3209 10 10 3209 10 90 3209 90 - - - - - - - - - - (2) Varnishes: Insulating varnish Other Slip agents Other PAINTS AND VARNISHES (INCLUDING ENAMELS AND LACQUERS) BASED ON SYNTHETIC POLYMERS OR CHEMICALLY MODIFIED NATURAL POLYMERS, DISPERSED OR DISSOLVED IN AN AQUEOUS MEDIUM Based on acrylic or vinyl polymers : Acrylic emulsion Other Other: 3209 90 10 --- Dispersion paints (3) (4) (5) kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 3209 90 20 --- Emulsion paints not elsewhere specified kg. or included 3209 90 90 --- Other kg. 1[10%] 3210 3210 00 3210 00 11 3210 00 12 3210 00 19 3210 00 20 - - - - - - OTHER PAINTS AND VARNISHES (INCLUDING ENAMELS, LACQUERS AND DISTEMPERS); PREPARED WATER PIGMENTS OF A KIND USED FOR FINISHING LEATHER Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather: Distempers: Dry distemper, including cement based water paints kg. 1[10%] Oil bound distemper Other Prepared water pigments of a kind used for finishing leather kg. kg. kg. 1[10%] 1[10%] 1[10%] - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 18 (1) (2) (3) (4) (5) 3210 00 30 - Metallic powder or flakes prepared as kg. 1[10%] paints 3210 00 40 - Poly tetra fluoro ethylene (PTFE) or silicon resin based coating materials kg. 1[10%] 3210 00 90 --- Other 3211 00 00 Prepared driers kg. kg. 1[10%] 1[10%] 3212 3212 10 00 3212 90 3212 90 10 3112 90 20 3212 90 30 3212 90 90 3213 3213 10 00 3213 90 00 - - - - - - - - PIGMENTS (INCLUDING METALLIC POWDERS AND FLAKES) DISPERSED IN NON-AQUEOUS MEDIA, IN LIQUID OR PASTE FORM, OF A KIND USED IN THE MANUFACTURE OF PAINTS (INCLUDING ENAMELS); STAMPING FOILS; DYES AND OTHER COLOURING MATTER PUT UP IN FORMS OR PACKINGS FOR RETAIL SALE Stamping foils Other: Pigments in linseed oil, white spirit, spirit of turpentine, varnish and other paints or enamel media not elsewhere specified or included Dyes and other colouring matter put up in forms or packings for retail sale Aluminium paste Other ARTISTS', STUDENTS' OR SIGNBOARD PAINTERS' COLOURS, MODIFYING TINTS, AMUSEMENT COLOURS AND THE LIKE, IN TABLETS, TUBES, JARS, BOTTLES, PANS OR IN SIMILAR FORMS OR PACKINGS kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. kg. 1[10%] 1[10%] Colours in sets Other kg. kg. 1[10%] 1[10%] - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 19 (1) 3214 3214 10 00 3214 90 3214 90 10 3214 90 20 3214 90 90 3215 3215 11 3215 11 10 3215 11 20 3215 11 30 3215 11 40 3215 11 90 3215 19 3215 19 10 3215 19 20 3215 19 30 3215 19 40 3215 19 90 3215 90 3215 90 10 (2) (3) (4) (5) 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 Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings Other: Non-refractory surfacing preparations Resin cement Other PRINTING INK, WRITING OR DRAWING INK AND OTHER INKS, WHETHER OR NOT CONCENTRATED OR SOLID Printing ink: Black: Lithographic ink and jelly Newspaper ink Rotary ink Screen printing ink Other Other: Lithographic ink and jelly Newspaper ink Rotary ink Screen printing ink Other Other: kg. 1[10%] kg. kg. kg. 1[10%] 1[10%] 1[10%] kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] Fountain pen ink kg. 1[10%] - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 20 (1) 3215 90 20 3215 90 30 3215 90 40 (2) - - - Ball pen ink Indelible ink Drawing ink 3215 90 90 --- Other (3) kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 21 Essential Oils and Resinoids; Perfumery, Cosmetic or Toilet Preparations CHAPTER 33 1. This Chapter does not cover: NOTES (a) Natural oleoresins or vegetable extracts of heading 1301 or 1302; (b) Soap or other products of heading 3401; or (c) Gum, wood or sulphate turpentine or other products of heading 3805. 2. The expression “odoriferous substances” in heading 3302 refers only to the substances of heading 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics. 3. Headings 3303 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use. 4. The expression “perfumery, cosmetic or toilet preparations” in heading 3307 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and non-wovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations. Tariff Item Description of goods Unit Rate of duty (1) 3301 (2) (3) (4) (5) Standard Preferential Areas ESSENTIAL OILS (TERPENELESS OR NOT), INCLUDING CONCRETES AND ABSOLUTES; RESINOIDS; EXTRACTED OLEORESINS; CONCENTRATES OF ESSENTIAL OILS IN FATS, IN FIXED OILS, IN WAXES OR THE LIKE, OBTAINED BY ENFLEURAGE OR MACERATION; TERPENIC BY-PRODUCTS OF THE DETERPENATION OF ESSENTIAL OILS; AQUEOUS DISTILLATES AND AQUEOUS SOLUTIONS OF ESSENTIAL OILS - Essential oils of citrus fruit: 1*** 3301 12 00 3301 13 00 - - Of orange Of lemon kg. kg. 30% 30% - - 1. Tariff item 3301 11 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1- 2007). 1 (2) (3) (4) (5) (1) 1*** 3301 19 3301 19 10 3301 19 90 2*** 3*** 4*** 3301 24 00 3301 25 3301 25 10 - - - - - - - Other: Citronella oil Other kg. kg. 30% 30% Essential oils other than those of citrus fruit: Of peppermint (Mentha piperita) kg. 30% Of other mints: Spearmint oil (ex-mentha spicata) 3301 25 20 --- Water mint-oil (ex-mentha aquatic) 3301 25 30 3301 25 40 3301 25 90 5*** 3301 29 3301 29 11 3301 29 12 3301 29 13 3301 29 14 3301 29 15 --- --- --- - - - - - - - Horsemint oil (ex-mentha sylvestries) Bergament oil(ex-mentha citrate Other Other: Anise oil; cajeput oil; cananga oil; caraway oil; cassia oil; cedar wood oil; cinnamon bark oil; cinnamon leaf oil: Anise oil (aniseed oil) Cajeput oil Cananga oil Caraway oil Cassia oil kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% - - - - - - - - - - - - - 1. Tariff item 3301 14 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1- 2007). 2. Tariff item 3301 21 00 and the entries relating thereto omitted by s. 63(b) and the Fourth Schedule, ibid. (w.e.f. 1-1-2007). 3. Sub-heading 3301 22, tariff items 3301 22 10 and 3301 22 90 and the entries relating thereto omitted by s. 63(b) and the Fourth Schedule, ibid. (w.e.f. 1-1-2007). 4. Tariff item 3301 23 00 and the entries relating thereto omitted by s. 63(b) and the Fourth Schedule, ibid. (w.e.f. 1-1-2007). 5. Tariff item 3301 26 00 and the entries relating thereto omitted by s. 63(b) and the Fourth Schedule, ibid. (w.e.f. 1-1-2007). 2 (1) 3301 29 16 3301 29 17 3301 29 18 3301 29 21 3301 29 22 3301 29 23 3301 29 24 3301 29 25 3301 29 26 3301 29 27 3301 29 28 3301 29 31 3301 29 32 3301 29 33 3301 29 34 3301 29 35 3301 29 36 3301 29 37 3301 29 38 - - - - - - - - - - - - - - - - - - - - - - (2) Cedarwood oil Cinnamon bark oil Cinnamon leaf oil Clove leaf or stem, oil; coriander seed oil; dill oil; eucalyptus oil; fennel seed oil; ginger oil; ginger grass oil; clove bud oil: Clove leaf or stem, oil Coriander seed oil Dill oil (anethum oil) Eucalyptus oil Fennel seed oil Ginger oil Ginger grass oil Clove bud oil Tuberose concentrate; nutmeg oil; palmarosa oil; patchouli oil; pepper oil; petitgrain oil; sandalwood oil; rose oil: Tuberose concentrate Nutmeg oil Palmarosa oil Patchouli oil Pepper oil Petitgrain oil Sandalwood oil Rose oil Camphor oil; lemon grass oil; ylang ylang oil; davana oil; cumin oil; celery seed oil, garlic oil, paprika oil, turmeric oil : (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 30% 3301 29 41 - Camphor oil kg. 30% 3 (5) - - - - - - - - - - - - - - - - - - - - (1) 3301 29 42 3301 29 43 3301 29 44 3301 29 45 3301 29 46 3301 29 47 3301 29 48 3301 29 49 3301 29 50 - - - - - - - - - (2) Lemon grass oil Ylang ylang oil Davana oil Cumin oil Celery seed oil Garlic oil Paprika oil Turmeric oil Spices’ oils not elsewhere specified or included 3301 29 90 --- Other 3301 30 3301 30 10 - - Resinoids: Agar oil 1[--- Other:] (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 30% 30% 30% 30% 30% 30% 30% 30% 30% kg. 30% kg. 30% 3301 30 91 3301 30 99 3301 90 3301 90 11 3301 90 12 3301 90 13 3301 90 14 3301 90 15 3301 90 16 3301 90 17 - - - - - - - - - - - Flavouring essences, all types, including those for liquors kg. 30% Other Other: Fenugreek, ginger, pepper, turmeric, cardamom, celery seed and nutmeg oleoresins: Fenugreek oleoresins Ginger oleoresins Pepper oleoresins Turmeric oleoresins Cardamom oleoresins Celery seed oleoresins Nutmeg oleoresins kg. 30% kg. kg. kg. kg. kg. kg. kg. 30% 30% 30% 30% 30% 30% 30% (5) - - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for the entry in column (2) occurring after the entry against tariff item 3301 30 10 (w.e.f. 1-1-2020). 4 (1) (2) (3) (4) (5) - - - - - - - Clove, capsicum, coriander, cumin and fennel oleo reins and oleoresins of spices not elsewhere specified or included: Clove oleoresins Capsicum oleoresins Coriander oleoresins Cumin oleoresins Fennel oleoresins Oleoresins of spices not elsewhere specified or included --- Attars of all kinds in fixed oil base; mustard oil aroma essence of ambrettolide (ambrette seed oil essence): Attars of all kinds in fixed oil base Mustard oil aroma Essence of ambrettolide (ambrette seed oil essence) Concentrates of essential oils in fats, in fixed oils or in waxes or the like, obtained by cold absorption or by maceration not elsewhere specified or included: kg. kg. kg. kg. kg. kg. 30% 30% 30% 30% 30% 30% kg. kg. kg. 30% 30% 30% Flavouring essences, all types, including those for liquors kg. 30% Other kg. 30% Terpenic by-products of the deterpenation of essential oils: Flavouring essences, all types, including those for liquors kg. 30% Other kg. kg. 30% 30% 3301 90 21 3301 90 22 3301 90 23 3301 90 24 3301 90 25 3301 90 29 3301 90 31 3301 90 32 3301 90 33 3301 90 41 3301 90 49 3301 90 51 3301 90 59 - - - - - - - - - 3301 90 60 --- Aqueous distillates of essential oils, not elsewhere specified or included - Aqueous solutions of essential oils: 5 - - - - - - - - - - - - - - (2) Flavouring essences, all types, including those for liquors Other Other (3) kg. kg. kg. (4) 30% 30% 30% (5) - - - (1) 3301 90 71 3301 90 79 3301 90 90 3302 3302 10 3302 10 10 3302 10 90 3302 90 - - - - - - - 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 MATERIALS IN INDUSTRY; OTHER PREPARATIONS BASED ON ODORIFEROUS SUBSTANCES, OF A KIND USED FOR THE MANUFACTURE OF BEVERAGES Of a kind used in the food or drink industries: Synthetic flavouring essences Other Other: --- Mixtures of aromatic chemicals and essential oils as perfume base: 3302 90 11 3302 90 12 3302 90 19 3302 90 20 - - - - Synthetic perfumery compounds Synthetic essential oil Other Aleuritic acid 3302 90 90 --- Other 3303 3303 00 3303 00 10 3303 00 20 3303 00 30 3303 00 40 - - - - - PERFUMES AND TOILET WATERS Perfumes and toilet waters: Eau-de-cologne Rose water Keora water Perfumes and perfumery compounds not containing spirit (excluding aqueous distillates) kg. kg. 100% 100% kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 2[20%] 2[20%] 2[20%] 2[20%] - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of sub-heading 3302 90 (w.e.f. 11-5-2007). 2. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 3303, 3304, 3305, 3306 and 3307 (w.e.f. 28-3-2018). 6 (1) 3303 00 50 3303 00 60 3303 00 90 3304 3304 10 00 3304 20 00 3304 30 00 3304 91 3304 91 10 3304 91 20 3304 91 90 3304 99 3304 99 10 3304 99 20 3304 99 30 3304 99 40 3304 99 50 3304 99 90 3305 3305 10 3305 10 10 3305 10 90 3305 20 00 - - - - - - - - - - - - - - - --- --- --- - - - - (2) Perfumes containing spirit Spirituous toilet preparations not elsewhere specified or included Other BEAUTY OR MAKE-UP PREPARATIONS AND PREPARATIONS FOR THE CARE OF THE SKIN (OTHER THAN MEDICAMENTS), INCLUDING SUNSCREEN OR SUNTAN PREPARATIONS; MANICURE OR PEDICURE PREPARATIONS Lip make-up preparations Eye make-up preparations Manicure or pedicure preparations Other: Powders, whether or not compressed: Face powders Talcum powders Other Other: Face creams Nail polish or lacquers Moisturising lotion Sindur, bindi, kumkum Turmeric preparations Other PREPARATIONS FOR USE ON THE HAIR Shampoos: Containing spirit Other Preparations for permanent waving or straightening (3) kg. kg. (4) 1[20%] 1[20%] kg. 1[20%] kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] (5) - - - - - - - - - - - - - - - - - - 1. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 3303, 3304, 3305, 3306 and 3307 (w.e.f. 28-3-2018). 7 (3) kg. (4) 1[20%] (5) - kg. kg. 1[20%] 1[20%] Kg. 1[20%] kg. kg. kg. kg. 1[20%] 1[20%] 1[20%] 1[20%] kg. kg. kg. kg. 1[20%] 1[20%] 1[20%] 1[20%] kg. 1[20%] - - - - - - - - - - - - (1) 3305 30 00 3305 90 3305 90 11 3305 90 19 3305 90 20 3305 90 30 3305 90 40 3305 90 50 3305 90 90 3306 3306 10 3306 10 10 3306 10 20 3306 10 90 3306 20 00 3306 90 00 3307 (2) Hair lacquers Other: Hair oil: Perfumed Other Brilliantines (spirituous) Hair cream Hair dyes (natural, herbal or synthetic) - - - - - - - - --- --- Hair fixers Other PREPARATIONS FOR ORAL OR DENTAL HYGIENE, INCLUDING DENTURE FIXATIVE PASTES AND POWDERS; YARN USED TO CLEAN BETWEEN THE TEETH (DENTAL FLOSS), IN INDIVIDUAL RETAIL PACKAGES - - - - - - Dentifrices: In powder In paste Other Yarn used to clean between the teeth (dental floss) Other PRE-SHAVE, SHAVING OR AFTER- SHAVE PREPARATIONS, PERSONAL DEODORANTS, BATH PREPARATIONS, DEPILATORIES AND OTHER PERFUMERY, COSMETIC OR TOILET PREPARATIONS, NOT ELSEWHERE SPECIFIED OR 2[INCLUDED; PREPARED] ROOM DEODORISERS, WHETHER OR NOT PERFUMED OR HAVING DISINFECTANT PROPERTIES 3307 10 - Pre-shave, shaving or after-shave preparations: 1. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 3303, 3304, 3305, 3306 and 3307 (w.e.f. 28-3-2018). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “INCLUDED, PREPARED” (w.e.f. 1-1-2020). 8 (1) 3307 10 10 3307 10 90 3307 20 00 3307 30 3307 30 10 3307 30 90 3307 41 00 3307 49 00 3307 90 3307 90 10 3307 90 20 3307 90 90 (2) --- --- Shaving cream Other - - - - - - - - --- --- --- Personal deodorants and anti-perspirants Perfumed bath salts and other bath preparations: Bath oil (thailam) Other Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: “Agarbatti” and other odoriferous preparations which operate by burning Other Other: Depilatories Sterile contact lens care solution Other (3) kg. kg. kg. (4) 1[20%] 1[20%] 1[20%] kg. kg. 1[20%] 1[20%] kg. 1[20%] kg. 1[20%] kg. kg. kg. 1[20%] 1[20%] 1[20%] (5) - - - - - - - - - - 1. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 3303, 3304, 3305, 3306 and 3307 (w.e.f. 28-3-2018). 9 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 CHAPTER 34 1. This Chapter does not cover: NOTES (a) Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading 1517); (b) Separate chemically defined compounds; or (c) Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading 3305, 3306 or 3307.). 2. For the purposes of heading 3401, the expression “soap” applies only to soap soluble in water. Soap and the other products of heading 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 3401 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in heading 3405 as “scouring powders and similar preparations”. 3. For the purposes of heading 3402, “organic surface-active agents” are products which when mixed with water at a concentration of 0.5 per cent at 200C 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× 10-2N/m (45 dyne/cm) or less. 4. In heading 3403, the expression “petroleum oils and oils obtained from bituminous minerals” applies to the products defined in Note 2 to Chapter 27. 5. In heading 3404, subject to the exclusions provided below, the expression ‘artificial waxes and prepared waxes’ applies only to: 1[(a)] Chemically produced organic products of a waxy character, whether or not water-soluble; 1[(b)] Products obtained by mixing different waxes; 1[(c)] Products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials. The heading does not apply to: 2[(i)] Products of heading 1516, 3402 or 3823, even if having a waxy character; 2[(ii)] Unmixed animal waxes and unmixed vegetable waxes, whether or not refined or coloured, of heading 1521; 2[(iii)] Mineral waxes and similar products of heading 2712 whether or not intermixed or merely coloured; or 2[(iv)] Waxes mixed with, dispersed in or dissolved in a liquid medium (headings 3405, 3809, etc.). 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for "(A)","(B)" and "(C) (w.e.f. 1-1-2007). 2. Subs. by s. 63(b) and the Fourth Schedule, ibid., for “(a)”, “(b)”, “(c)” and “(d)” (w.e.f. 1-1-2007). 1 Tariff Item Description of goods Unit Rate of duty (1) 3401 (2) (3) (4) (5) Standard Preferential Areas ORGANIC SOAP; SURFACE-ACTIVE PRODUCTS AND PREPARATIONS FOR USE AS SOAP, IN THE FORM OF BARS, CAKES, MOULDED PIECES OR SHAPES, WHETHER OR NOT CONTAINING SOAP; ORGANIC SURFACE-ACTIVE AND PREPARATIONS FOR WASHING THE SKIN, IN THE FORM OF LIQUID OR CREAM AND PUT UP FOR RETAIL SALE, WHETHER OR NOT PAPER, WADDING, FELT AND NONWOVENS, IMPREGNATED, COATED OR COVERED WITH SOAP OR DETERGENT CONTAINING PRODUCTS SOAP; - Soap; and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: 3401 11 - For toilet use (including medicated products): 3401 11 10 - Medicated toilet soaps 3401 11 20 3401 11 90 3401 19 3401 19 11 3401 19 19 3401 19 20 3401 19 30 3401 19 41 - - - - - - - - - - Shaving soaps other than shaving cream Other Other: Bars and blocks of not less than 500 gm in weight: Industrial soap Other Flakes, chips and powder Tablets and cakes Household and laundry soaps not elsewhere specified or included: kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - Household soaps kg. 1[10%] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except tariff items 3402 11 10, 3402 11 90, 3402 12 00, 3402 13 00 and 3402 19 00) (w.e.f. 11-5-2007). 2 (1) 3401 19 42 3401 19 90 3401 20 00 3401 30 - - - - - (2) Laundry soaps Other Soap in other forms (3) kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] (5) - - - Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap: For toilet use (including medicated products): 3401 30 11 - Medicated toilet soaps 3401 30 12 3401 30 19 3401 30 90 3402 3402 11 3402 11 10 3402 11 90 3402 12 00 3402 13 00 3402 19 00 - - - - - - - - - - Shaving cream and shaving gel Other Other ORGANIC SURFACE-ACTIVE AGENTS 2[(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 3401 Organic surface-active agents, whether or not put up for retail sale: Anionic: Silicone surfactant Other Cationinc Non-ionic Other kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] - - - - kg. kg. kg. kg. kg. 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except tariff items 3402 11 10, 3402 11 90, 3402 12 00, 3402 13 00 and 3402 19 00) (w.e.f. 11-5-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “(OTHER THAN SOAP), SURFACE-ACTIVE PREPARATIONS” (w.e.f. 1-1-2020). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) and column (5) occurring against each of them, in tariff items 3402 11 10, 3402 11 90, 3402 12 00, 3402 13 00 and 3402 19 00. (w.e.f. 11-5-2007). 3 (1) (2) (3) (4) (5) 3402 20 - Preparations put up for retail sale: 3402 20 10 - Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents kg. 1[10%] 3402 20 20 --- Cleaning or degreasing preparations not kg. 1[10%] having a basis of soap or other organic surface active agents 3402 20 90 3402 90 3402 90 11 3402 90 12 3402 90 19 3402 90 20 - 2[- - - Other Other:] Synthetic detergents: - Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents - - - Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents Other Sulphonated or sulphated or oxidized or chlorinated castor oil; sulphonated or sulphated or oxidized or chlorinated fish oil; sulphonated or sulphated or oxidized or chlorinated sperm oil; sulphonated or sulphated or oxidized or chlorinated neats foot oil 3402 90 30 - Penetrators - Wetting agents: 3402 90 41 - Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. kg. 1[10%] 1[10%] kg. 1[10%] kg. 1[10%] - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except tariff items 3402 11 10, 3402 11 90, 3402 12 00, 3402 13 00 and 3402 19 00) (w.e.f. 11-5-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for the entry in column (2) occurring against sub-heading 3402 90 (w.e.f. 1-1-2020). 4 (1) (2) 3402 90 42 - Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents 3402 90 49 - Other 3402 90 51 3402 90 52 3402 90 59 3402 90 91 --- Washing preparations whether or not containing soap: - Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents - - - Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents Other Other: - Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents 3402 90 92 - Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents 3402 90 99 - Other (3) kg. (4) 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] (5) - - - - - - - - 3403 LUBRICATING PREPARATIONS (INCLUDING CUTTING-OIL PREPARATIONS, BOLT OR NUT RELEASE PREPARATIONS, ANTI-RUST OR ANTI- CORROSION PREPARATIONS AND MOULD RELEASE PREPARATIONS, BASED ON LUBRICANTS) AND PREPARATIONS OF A KIND USED FOR THE OIL OR GREASE TREATMENT OF TEXTILE MATERIALS, LEATHER, FUR SKINS OR OTHER MATERIALS, BUT EXCLUDING PREPARATIONS CONTAINING, AS BASIC CONSTITUENTS, 70 % OR MORE BY WEIGHT OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS Containing petroleum oils or oils obtained from bituminous minerals: 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except tariff items 3402 11 10, 3402 11 90, 3402 12 00, 3402 13 00 and 3402 19 00) (w.e.f. 11-5-2007). 5 (1) 3403 11 00 (2) Preparations for the treatment of textile materials, leather, fur skins or other materials 3403 19 00 3403 91 00 - - - Other Other: Preparations for the treatment of textile materials, leather, fur skins or other materials 3403 99 00 - Other 3404 2*** 3404 20 00 3404 90 3404 90 10 ARTIFICIAL WAXES AND PREPARED WAXES - - - Of poly (oxyethylene) (polyethylene glycol) Other: Sealing wax (including bottle sealing wax) in sticks, cakes or similar forms 3404 90 20 --- Polyethylene wax --- Artificial waxes (including water soluble waxes) prepared waxes, not emulsified or containing solvents: 3404 90 31 3404 90 32 3404 90 33 3404 90 39 - - - - Poly brominated biphenyls Poly chlorinated biphenyls Poly chlorinated terphenyls Other 3404 90 90 --- Other 3405 POLISHES AND CREAMS, FOR FOOTWEAR, FURNITURE, FLOORS, COACHWORK, GLASS OR METAL, SCOURING PASTES AND POWDERS AND SIMILAR PREPARATIONS (WHETHER OR NOT IN THE FORM OF PAPER, WADDING, FELT, NONWOVENS, CELLULAR PLASTICS OR CELLULAR RUBBER, IMPREGNATED, COATED OR COVERED WITH SUCH PREPARATIONS), EXCLUDING WAXES OF HEADING 3404 (3) kg. (4) 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. kg. 1[10%] 1[10%] kg. 1[10%] kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except tariff items 3402 11 10, 3402 11 90, 3402 12 00, 3402 13 00 and 3402 19 00) (w.e.f. 11-5-2007). 2. Tariff item 3404 10 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 6 (1) 3405 10 00 3405 20 00 3405 30 00 3405 40 00 3405 90 3405 90 10 3405 90 90 3406 3406 00 3406 00 10 3406 00 90 (2) Polishes, creams and similar preparations for footwear or leather Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other wood work Polishes and similar preparations for coach-work, other than metal polishes Scouring pastes and powders and other scouring preparations Other: Polishes and compositions for application to metal including diamond polishing powder or paste Other CANDLES, TAPERS AND THE LIKE Candles, tapers and the like: Candles Other (3) kg. (4) 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. kg. 2[25%] 2[25%] - - - - - - - - - - - (5) - - - - - - - - 3407 MODELLING PASTES, INCLUDING THOSE 3407 00 PUT UP FOR CHILDREN'S AMUSEMENT; PREPARATIONS KNOWN AS "DENTAL WAX" OR AS "DENTAL IMPRESSION COMPOUNDS", PUT UP IN SETS, IN PACKINGS FOR RETAIL SALE OR IN PLATES, HORSESHOE SHAPES, STICKS OR SIMILAR FORMS; OTHER PREPARATIONS FOR USE IN DENTISTRY, WITH A BASIS OF PLASTER (OF CALCINED GYPSUM OR CALCIUM SULPHATE) - Modelling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate): 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except tariff items 3402 11 10, 3402 11 90, 3402 12 00, 3402 13 00 and 3402 19 00) (w.e.f. 11-5-2007). 2. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 3406 (w.e.f. 28-3-2018). 7 (1) (2) 3407 00 10 - Modelling pastes, including those put up for children’s amusement 3407 00 90 - Other (3) kg. (4) 1[10%] kg. 1[10%] (5) - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except tariff items 3402 11 10, 3402 11 90, 3402 12 00, 3402 13 00 and 3402 19 00) (w.e.f. 11-5-2007). 8 CHAPTER 35 Albuminoidal Substances; Modified Starches; Glues; Enzymes NOTES 1. This Chapter does not cover: (a) Yeasts (heading 2102); (b) Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments and other products of Chapter 30; (c) Enzymatic preparations for pre-tanning (heading 3202); (d) Enzymatic soaking or washing preparations and other products of Chapter 34; (e) Hardened proteins (heading 3913); or (f) Gelatin products of the printing industry (Chapter 49). 2. For the purposes of heading 3505, 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 1702. Tariff Item Description of goods Unit Rate of duty (2) (3) (4) (5) Standard Preferential Areas (1) 3501 3501 10 00 3501 90 00 3502 CASEIN, CASEINATES AND OTHER CASEIN DERIVATIVES;CASEIN GLUES - - Casein Other kg. kg. 30% 30% ALBUMINS (INCLUDING CONCENTRATES OF TWO OR MORE WHEY PROTEINS, CONTAINING BY WEIGHT MORE THAN 80% WHEY PROTEINS, CALCULATED ON THE DRY MATTER), ALBUMINATES AND OTHER ALBUMIN DERIVATIVES - Egg albumin: 3502 11 00 -- Dried 3502 19 00 - Other kg. kg. 30% 30% 3502 20 00 - Milk albumin, including concentrates of kg. 30% two or more whey proteins 3502 90 00 - Other kg. 30% 1 - - - - - - (1) 3503 3503 00 -- (2) (3) (4) (5) 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 3501 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 3501: 3503 00 10 3503 00 20 3503 00 30 --- --- --- Isinglass Gelatin, edible grade and not elsewhere specified or included kg. kg. 30% 30% Glues derived from bones, hides and similar items; fish glues kg. 30% 3503 00 90 --- Other kg. 30% 3504 3504 00 - PEPTONES AND THEIR DERIVATIVES; OTHER PROTEIN SUBSTANCES AND THEIR DERIVATIVES, NOT ELSEWHERE SPECIFIED OR INCLUDED; HIDE POWDER, WHETHER OR NOT CHROMED substances Peptones and their derivatives; other their protein derivatives, not elsewhere specified or included; hide powder, whether or not chromed: and 3504 00 10 3504 00 91 3504 00 99 3505 --- --- --- --- Peptones Other: Isolated soya protein Others kg. 30% kg. kg. 30% 30% DEXTRINS AND OTHER MODIFIED STARCHES (FOR EXAMPLE, PREGELATINISED OR ESTERIFIED STARCHES); GLUES BASED ON STARCHES, OR ON DEXTRINS OR OTHER MODIFIED STARCHES 3505 10 - Dextrins and other modified starches: 2 - - - - - - - (1) 3505 10 10 3505 10 90 3505 20 00 3506 3506 10 00 3506 91 3506 91 10 3506 91 90 3506 99 (2) Esterified starches Other Glues --- --- - (3) kg. kg. kg. (4) 50% 50% 30% (5) - - - PREPARED GLUES AND OTHER PREPARED ADHESIVES, NOT ELSEWHERE SPECIFIED OR INCLUDED; PRODUCTS SUITABLE FOR USE AS GLUES OR ADHESIVES, PUT UP FOR RETAIL SALE AS GLUES OR ADHESIVES, NOT EXCEEDING A NET WEIGHT OF 1 KG Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1[1kg] Other: Adhesives based on polymers of headings 3901 to 3913 or on rubber: Based on latex, phenol formaldehyde (PF), urea formaldehyde (UF) and polyvinyl alcohol (PVA) Other Other: - - - - - - kg. 2[10%] - kg. 2[10%] kg. 2[10%] 3506 99 10 --- Synthetic glue with phenol urea or cresol (with formaldehyde) as the main component --- Prepared glues and other prepared adhesives not elsewhere specified or included: 3506 99 91 ---- Based on starch, gum, latex, PF, UF and kg. 2[10%] PVA 3506 99 99 ---- Other kg. 2[10%] 3507 ENZYMES; PREPARED ENZYMES NOT ELSEWHERE SPECIFIED OR INCLUDED - Rennet and concentrates thereof: --- Microbial rennet: - - - - 1. These words are missing in Official text. 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 3506 and 3507 (w.e.f. 11-5-2007). 3 (1) (2) 3507 10 11 ---- Animal rennet 3507 10 19 ---- Other --- Other: 3507 10 91 ---- Animal rennet 3507 10 99 ---- Other (3) kg. kg. kg. kg. 3507 90 3507 90 10 3507 90 20 3507 90 30 3507 90 40 3507 90 50 - --- --- --- --- --- --- Other: Industrial enzymes (textile assistant) kg. Pancretin pure (excluding medicament) kg. Pepsin (excluding medicament) Pectin esterases pure Pectolytic enzyme (pectimase) Other enzymes of microbial origin: 3507 90 61 ---- Streptokinase 3507 90 62 ---- Amylases enzymes 3507 90 69 ---- Other (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. kg. kg. kg. kg. kg. --- Enzymes for pharmaceutical use, other than streptokinase: 3507 90 71 ---- Papain, pure, of pharmaceutical grade 3507 90 79 ---- Other --- Other: 3507 90 91 ---- Enzymatic preparations containing food stuffs 3507 90 99 ---- Other kg. kg. 1[10%] 1[10%] kg. 1[10%] kg. 1[10%] (5) - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 3506 and 3507 (w.e.f. 11-5-2007). 4 Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain Combustible Preparations CHAPTER 36 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 3606 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. Tariff Item Description of goods Unit Rate of duty (1) 3601 3601 00 3601 00 10 3601 00 20 3601 00 90 3602 3602 00 3602 00 10 3602 00 90 3603 - --- --- --- - --- --- 3603 00 - (2) (3) (4) (5) Standard Preferential Areas PROPELLANT POWDERS Propellant powders: Blasting powder Gun powder Other kg. kg. kg. 1[10%] 1[10%] 1[10%] PREPARED EXPLOSIVES, OTHER THAN PROPELLANT POWDERS Prepared explosives, other than propellant powders: Industrial explosives Other kg. kg. 1[10%] 1[10%] SAFETY FUSES; DETONATING FUSES; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators: - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 1 (1) (2) (3) (4) (5) --- Safety fuse: 3603 00 11 ---- For mine blasting 3603 00 19 3603 00 20 --- --- --- Other Detonating fuses Percussion and detonating caps: 3603 00 31 ---- Non-ordnance 3603 00 39 ---- Other --- Igniters: 3603 00 41 ---- Non-ordnance 3603 00 49 ---- Other --- Electric detonators: kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 3603 00 51 ---- Containing explosives electrically kg. 1[10%] ignited, non-ordnance 3603 00 59 ---- Other kg. 1[10%] 3604 3604 10 00 3604 90 3604 90 10 3604 90 90 3605 3605 00 3605 00 10 3605 00 90 3606 - - --- --- - --- --- FIREWORKS, SIGNALLING FLARES, RAIN ROCKETS, FOG SIGNALS AND OTHER PYROTECHNIC ARTICLES Fireworks Other: Ship signals Other MATCHES, OTHER THAN PYROTECHNIC ARTICLES OF HEADING 3604 Matches, other than pyrotechnic articles of heading 3604: kg. 1[10%] kg. kg. 1[10%] 1[10%] Safety matches Other kg. kg. 1[10%] 1[10%] FERRO-CERIUM AND OTHER PYROPHORIC ALLOYS IN ALL FORMS; ARTICLES OF COMBUSTIBLE MATERIALS AS SPECIFIED IN NOTE 2 TO THIS CHAPTER - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2 (3) kg. (4) 1[10%] (5) - (1) (2) 3606 10 00 - 3606 90 3606 90 10 -- --- --- 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 Other: Combustible preparations kg. 1[10%] Other: 3606 90 91 ---- Ferro-cerium, in all forms 3606 90 92 ---- Pyrophoric alloys, in all forms kg. kg. 3606 90 93 ---- DNPT (dinitroso-penta-methylene tetra kg. 1[10%] 1[10%] 1[10%] mine) 3606 90 99 ---- Others kg. 1[10%] - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3 CHAPTER 37 Photographic or Cinematographic Goods NOTES 1. This Chapter does not cover waste or scrap. 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. Supplementary Note: In this Chapter, the term “Central Board of Film Certification” means the authority established under law in India for the purpose of certifying the films. Tariff Item Description of goods Unit Rate of duty (1) 3701 (2) (3) (4) (5) Standard Preferential Areas PHOTOGRAPHIC PLATES AND FILM IN THE FLAT, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAPER, PAPERBOARD OR TEXTILES; INSTANT PRINT-FILM IN THE FLAT, SENSITISED, UNEXPOSED, WHETHER OR NOT IN PACKS 3701 10 - For X-ray: 3701 10 10 --- Medical 3701 10 90 --- Other 3701 20 00 3701 30 00 3701 91 3701 91 10 3701 91 90 3701 99 3701 99 10 3701 99 90 - - - -- --- --- -- --- --- Instant print film Other plates and film, with any side exceeding 255 mm Other: For colour photography (Polychrome): Cinematographic film Other Other: Cinematographic film Other m2 m2 kg. m2 kg. kg. m2 m2 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 1 (1) 3702 3702 10 00 2*** 3702 31 3702 31 10 3702 31 90 3702 32 3702 32 10 3702 32 90 3702 39 3702 39 10 3702 39 90 3702 41 3702 41 10 3702 41 90 3702 42 - - -- --- --- -- --- --- -- --- --- - -- --- --- -- (2) (3) (4) (5) PHOTOGRAPHIC FILM IN ROLLS, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAPER, PAPER-BOARD OR TEXTILES; INSTANT PRINT FILM IN ROLLS, SENSITISED, UNEXPOSED For X-ray m2 1[10%] - Other film, without perforations, of a width not exceeding 105 mm: For colour photography (Polychrome): Cinematographic film Other Other, with silver halide emulsion: Cinematographic film Other Other: Cinematographic film Other Other film, without perforations, of a width exceeding 105 mm: Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (Polychrome): u u m2 m2 m2 m2 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] Cinematographic film Other m2 m2 1[10%] 1[10%] Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography: - - - - - - - - - - 3702 42 10 --- Photographic film of a width 620 mm in rolls m2 1[10%] 3702 42 20 --- Cinematographic film m2 1[10%] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. In heading 3702, tariff Item 3702 20 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2 (1) 3702 42 90 3702 43 3702 43 10 3702 43 20 3702 43 90 3702 44 3702 44 10 3702 44 20 3702 44 90 3702 51 2[3702 52 3702 52 10 3702 52 20 3702 52 90 3702 53 00 --- -- --- --- --- -- --- --- --- - - -- --- --- --- -- 3702 54 -- (2) Other (3) m2 (4) 1[10%] (5) - Of a width exceeding 610 mm and of a length not exceeding 200 m: Photographic films (black and white) of a width 620 mm Cinematographic film Other Of a width exceeding 105 mm but not exceeding 610 mm: Photographic films of a width 120 mm in rolls Cinematographic film Other Other film, for colour photography (polychrome): Of a width not exceeding 16 mm and of a length not exceeding 14 m: Of a width not exceeding 16 mm: Finished rolls of cinematographic positive Other cinematographic film Other Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides: m2 1[10%] m2 m2 1[10%] 1[10%] m2 1[10%] m2 m2 1[10%] 1[10%] m m m m m m 10% 10% 10% 1[10%] 1[10%] 1[10%] - - - - - - - - -] - - - 3702 54 10 --- Finished rolls of cinematographic positive 3702 54 20 --- Other cinematographic film 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for sub-heading 3702 51, tariff items 3702 51 10 to 3702 51 90, sub-heading 3702 52, tariff items 3702 52 101 to 3702 52 90 and the entries relating thereto (w.e.f. 1-1-2012). 3 (2) Other (3) m (4) 1[10%] (5) - (1) 3702 54 90 3702 55 3702 55 10 3702 55 20 3702 55 90 3702 56 3702 56 10 3702 56 20 3702 56 90 3702 91 00 2[3702 96 --- -- --- --- --- -- --- --- --- - - -- Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m: Finished rolls of cinematographic positive Other cinematographic film Other Of a width exceeding 35 mm: Finished rolls of cinematographic positive Other cinematographic film Other Other: Of a width not exceeding 16 mm Of a width not exceeding 35 mm and of a length not exceeding 30 m: --- Cinematographic film: 3702 96 11 ---- Not exceeding 16 mm 3702 96 19 3702 97 --- -- Other Of a width not exceeding 35 mm and of a length exceeding 30 m: --- Cinematographic film: 3702 97 11 ---- Not exceeding 16 mm 3702 97 19 ---- Other 3702 98 3702 98 10 3702 98 90 -- --- --- Of a width exceeding 35 mm: Cinematographic film Other m m m m m m m m m m m m m 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 10% 10% 10% 10% 10% 10% - - - - - - - - - - - - -] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for tariff item 3702 91 00, sub-heading 3702 93, tariff items 3702 93 10 and 3702 93 90, sub-heading 3702 94, tariff items 3702 94 10 and 3702 94 90, sub-heading 3702 95, tariff items 3702 95 10 and 3702 95 90 and the entries relating thereto (w.e.f. 1-1-2012). 4 (2) (3) (4) (5) (1) 3703 3703 10 3703 10 10 3703 10 20 3703 20 PHOTOGRAPHIC PAPER, PAPERBOARD AND 1[TEXTILES, SENSITISED], UNEXPOSED In rolls of a width exceeding 610 mm: Photographic paper or paperboard Textiles Other, for colour photography (polychrome): - --- --- - 3703 20 10 --- Photographic paper or paperboard 3703 20 20 3703 90 3703 90 10 3703 90 20 3704 - - --- --- 3704 00 - 3704 00 10 3704 00 20 3704 00 30 3704 00 90 3705 --- --- --- --- 3[3705 00 00 - Textiles Other: Photographic paper or paperboard Textiles PHOTOGRAPHIC PLATES, FILM, PAPER, PAPER BOARD AND TEXTILES, EXPOSED BUT NOT DEVELOPED Photographic plates, film, paper, paper board and textiles, exposed but not developed: Photographic paper, or paperboard Cinematographic plates and film Sensitised textiles Other PHOTOGRAPHIC PLATES AND FILM, EXPOSED AND DEVELOPED, OTHER THAN CINEMATOGRAPHIC FILM photographic plates and film, exposed and developed, other than cinematographic film kg. kg. 2[10%] 2[10%] kg. kg. kg. kg. 2[10%] 2[10%] 2[10%] 2[10%] kg. kg. kg. kg. 2[10%] 2[10%] 2[10%] 2[10%] - - - - - - - - - - kg. 10% -] 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “TEXTILES SENSITISED” (w.e.f. 1-1-2020). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for tariff item 3705 10 00, sub-heading 3705 90, tariff items 3705 90 10 and 3705 90 90 and the entries relating thereto (w.e.f. 1-1-2017). 5 (1) 3706 (2) (3) (4) (5) CINEMATOGRAPHIC FILM, EXPOSED AND DEVELOPED, WHETHER OR NOT INCORPORATING SOUND TRACK OR CONSISTING ONLY OF SOUND TRACK m m m m m 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] m 1[10%] 3706 10 - Of a width of 35 mm or more: --- Feature films: 3706 10 11 ---- Made wholly in black and white and of a length not exceeding 4,000 m 3706 10 12 ---- Made wholly in black and white and of a length exceeding 4,000 m 3706 10 13 ---- Made wholly or partly in colour and of a length not exceeding 4,000 m 3706 10 14 ---- Made wholly or partly in colour and of a length exceeding 4,000 m 3706 10 15 ---- Children's films certified by the Central Board of Film Certification to be "Children's Film" Documentary shorts, and films certified as such by the Central Board of Film Certification 3706 10 20 --- 3706 10 30 --- --- News Reels and clippings m 1[10%] Advertisement shorts and films: 3706 10 41 ---- Made wholly in black and white 3706 10 42 ---- Made wholly or partly in colour --- Other children's film: 3706 10 51 ---- Patch prints, including Logos intended exclusively for the entertainment of children 3706 10 52 ---- Children's film certified by the Central Board of Films Certification to be "Children's Film" 3706 10 59 ---- Other m m 1[10%] 1[10%] m 1[10%] m 1[10%] m 1[10%] --- Educational shorts, and films: - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 6 (1) (2) 3706 10 61 ---- Certified as predominantly educational by the Central Board of Film Certification 3706 10 62 ---- Patch prints, including logos intended exclusively for educational purposes 3706 10 63 ---- Teaching aids including film strips of educational nature 3706 10 69 ---- Other 3706 10 70 --- Short films not elsewhere specified or included (3) m (4) 1[10%] m m m m 1[10%] 1[10%] 1[10%] 1[10%] --- Other: 3706 10 91 ---- Audio-visual news or audio-visual m 1[10%] views materials including news clippings 3706 10 92 ---- Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions 3706 10 99 ---- Other 3706 90 - Other: --- Feature films: 3706 90 11 ---- Made wholly in black and white and of a length not exceeding 4,000 m 3706 90 12 ---- Made wholly in black and white and of a length exceeding 4,000 m 3706 90 13 ---- Made wholly or partly in colour and of a length not exceeding 4,000 m 3706 90 14 ---- Made wholly or partly in colour and of a length exceeding 4,000 m 3706 90 15 ---- Children's films certified by the 3706 90 20 --- Central Board of Film Certification to be "Children's Film" Documentary shots, and films certified as such by the Central Board of Film Certification m 1[10%] m 1[10%] m m m m m 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] m 1[10%] (5) - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 7 (1) 3706 90 30 (2) --- --- News reels and clippings Advertisement shots and films: 3706 90 41 ---- Made wholly in black and white 3706 90 42 ---- Made wholly or partly in colour --- Other children's film: 3706 90 51 ---- Patch prints, including logos intended exclusively for the entertainment of children 3706 90 52 ---- Children's film certified by the Central Board of Films Certification to be “Children's film” 3706 90 59 ---- Other --- Educational shots, and films: (3) m m m (4) 1[10%] 1[10%] 1[10%] m 1[10%] m 1[10%] m 1[10%] 3706 90 61 ---- Certified as predominantly m 1[10%] educational by the Central Board of Film Certification 3706 90 62 ---- Patch prints, including logos intended exclusively for educational purposes 3706 90 63 ---- Teaching aids including film strips of educational nature 3706 90 64 ---- Certified as predominantly educational, by Central Board of Film Certification, of width below 30mm 3706 90 69 ---- Other 3706 90 70 --- --- Short film not elsewhere specified Other: m m m m m 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 3706 90 91 ---- Audio-visual news or audio-visual m 1[10%] views materials including news clippings 3706 90 92 ---- Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions 3706 90 99 ---- Other m 1[10%] m 1[10%] (5) - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 8 (1) 3707 (2) (3) (4) (5) CHEMICAL PREPARATIONS FOR PHOTOGRAPHIC USES (OTHER THAN VARNISHES, GLUES, ADHESIVES AND SIMILAR PREPARATIONS); UNMIXED PRODUCTS FOR PHOTOGRAPHIC USES, PUT UP IN MEASURED PORTIONS OR PUT UP FOR RETAIL SALE IN A FORM READY FOR USE 3707 10 00 3707 90 3707 90 10 - - --- Sensitizing emulsions kg 1[10%] Other: Chemical products mixed or compounded for Photographic uses (for example, developers and fixers), whether or not in bulk kg 1[10%] 3707 90 90 --- Other kg 1[10%] - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 9 CHAPTER 38 Miscellaneous Chemical Products Notes 1. This Chapter does not cover: (a) Separate chemically defined elements or compounds with the exception of the following: (1) Artificial graphite (heading 3801); (2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant- growth regulators, disinfectants and similar products, put up as described in heading 3808; (3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 3813); (4) Certified reference materials specified in Note 2 below; (5) Products specified in Note 3(a) or 3(c) below; (b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally, heading 2106); (c) 1[Slag, 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 2620); (d) Medicaments (heading 3003 or 3004); or (e) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 2620), spent catalysts of a kind used principally for the recovery of precious metal (heading 7112) 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. (A) For the purpose of heading 3822, 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 class sification of certified reference materials, heading 3822 shall take precedence over any other heading in the Schedule. 3. Heading 3824 includes the following goods which are not to be classified in any other heading of this Schedule: (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; (b) Fusel oil; Dippel's oil; (c) Ink removers put up in packings for retail sale; 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “ash” (w.e.f. 1-1-2007). 1 1[(d) Stencil correctors, other correcting fluids and correction tapes (other than those of heading 9612), put up in packings for retail sale; and] (e) Ceramic firing testers, fusible (for example, Seger cones). 4. Throughout the Schedule, “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) 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 Schedule; (b) Industrial waste; (c) Waste pharmaceuticals, as defined in Note 4(k) to Chapter 30; or (d) Clinical waste, as defined in Note 6(a) below. 5. For the purposes of heading 3825, “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 3825, the expression “other wastes” applies to: (a) 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); (b) Waste organic solvents; (c) Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and (d) 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 2710). 2[7. For the purposes of heading 3826, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used.] 3[SUB-HEADING NOTES 1. Sub-headings 3808 52 and 3808 59 cover only goods of heading 3808, containing one or more of the following substances: alachlor (ISO); aldicarb (ISO); aldrin (ISO); azinphos-methyl (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1, 1, 1-trichloro-2, 2-bis(p-chlorophenyl) ethane); dieldrin (ISO, INN); 4, 6- dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; endosulfan (ISO); ethylene dibromide (ISO) (1, 2-dibromoethane); ethylene dichloride (ISO) (1, 2- dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1, 2, 3, 4, 5, 6- 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for clause (d) (w.e.f. 1-1-2012). 2. Ins. by s. 60(a)(ii) and the Fifth Schedule., ibid. (w.e.f. 1-1-2012). 3. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for Sub-heading Notes 1 and 2 (w.e.f. 1-1-2017). 2 (HCH (ISO)), INN); mercury compounds; hexachlorocyclohexane methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion- methyl (ISO) (methylparathion); penta-and octabromodiphenyl ethers; pentachlorophenol (ISO), its salts or its esters; perfluorooctane sulphonic acid and its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; phosphamidon (ISO); 2, 4, 5-T (ISO) (2, 4, 5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds. including lindane (ISO, Sub-heading 3808 59 also covers dustable powder formulations containing a mixture of benomyl (ISO), carbofuran (ISO) and thiram (ISO). 2. Sub-headings 3808 61 to 3808 69 cover only goods of heading 3808, containing alpha- cypermethrin (ISO), bendiocarb (ISO), bifenthrin (ISO), chlorfenapyr (ISO), cyfluthrin (ISO), deltamethrin (INN, ISO), etofenprox (INN), fenitrothion (ISO), lambda-cyhalothrin (ISO), malathion (ISO), pirimiphos-methyl (ISO) or propoxur (ISO). 3. Sub-headings 3824 81 to 3824 88 cover only mixtures and preparations containing one or more of the following substances: oxirane (ethylene oxide), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs), tris(2, 3-dibromopropyl) phosphate, aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1, 1, 1-trichloro-2, 2-bis 1[(p-chlorophenyl) ethane] ), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO), mirex (ISO), 1, 2, 3, 4, 5, 6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN), pentachlorobenzene (ISO), hexachlorobenzene (ISO), perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, perfluorooctane sulphonyl fluoride or tetra-, penta-, hexa-, hepta-or octabromodiphenyl ethers. 4. For the purposes of tariff items 3825 41 00 and 3825 49 00, “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 solvents.] SUPPLEMENTARY NOTES 2*** Tariff Item Description of goods Unit Rate of duty (1) 3801 (2) (3) (4) (5) Standard Preferential Areas ARTIFICIAL GRAPHITE; COLLOIDAL OR SEMI-COLLOIDAL GRAPHITE; PREPARATIONS BASED ON GRAPHITE OR OTHER CARBON IN THE FORM OF PASTES, BLOCKS, PLATES OR OTHER SEMI-MANUFACTURES 3801 10 00 3801 20 00 - - Artificial graphite Colloidal or semi-colloidal graphite kg. kg. 3[10%] 4[10%] 3[10%] - 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “(pchlorophenyl)ethane” (w.e.f. 1-1-2020). 2. Supplementary Notes omitted by s. 88(b) and the Fifth Schedule., ibid. (w.e.f. 1-1-2020). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entries in column (4) and column (5) occurring against each of them (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items, ibid. (w.e.f. 11-5-2007). 3 (1) 3801 30 00 3801 90 00 3802 3802 10 00 3802 90 3802 90 11 3802 90 12 3802 90 19 3802 90 20 3803 00 00 3804 3804 00 3804 00 10 3804 00 20 3804 00 90 - - - - - - - - - - - - - - (2) Carbonaceous pastes for electrodes and similar pastes for furnace linings Other ACTIVATED CARBON; ACTIVATED NATURAL MINERAL PRODUCTS; ANIMAL BLACK, INCLUDING SPENT ANIMAL BLACK Activated carbon Other: Activated natural mineral products: Activated alumina Activated bauxite Other Animal black (for example bone black, ivory black), including spent animal black (3) kg. (4) 1[10%] kg. 1[10%] (5) - - kg. 2[10%] 2[10%] kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] TALL OIL, WHETHER OR NOT REFINED kg. 1[10%] RESIDUAL 3[LYES FROM] THE MANUFACTURE OF WOOD PULP, WHETHER OR NOT CONCENTRATED, DESUGARED OR CHEMICALLY TREATED, INCLUDING LIGNIN SULPHONATES, BUT EXCLUDING TALL OIL OF HEADING 3803 Residual 3[lyes from] the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803: Lignin sulphonates Concentrated sulphate lye Other kg. kg. kg. 1[10%] 1[10%] 1[10%] - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items, (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, for the entries in column (4) and column (5) occurring against each of them., ibid (w.e.f. 11-5-2007). 3. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “LYES FOR” (w.e.f. 1-1-2020). 4 (1) 3805 3805 10 3805 10 10 3805 10 20 3805 10 30 2*** 3805 90 3805 90 10 3805 90 20 3805 90 30 3805 90 90 3806 3806 10 3806 10 10 3806 10 90 3806 20 00 3806 30 00 3806 90 (2) (3) (4) (5) GUM, WOOD OR SULPHATE TURPENTINE AND OTHER TERPENIC OILS PRODUCED BY THE DISTILLATION OR OTHER TREATMENT OF CONIFEROUS WOODS; CRUDE DIPENTENE; SULPHITE TURPENTINE AND OTHER CRUDE PARA-CYMENE; PINE OIL CONTAINING ALPHA-TERPINEOL AS THE MAIN CONSTITUENT Gum, wood or sulphate turpentine oils: Wood turpentine oil and spirit of turpentine Gum turpentine oil Sulphate turpentine Other: Terpenic oils produced by the distillation or other treatment of coniferous woods - - - - - - - --- --- Crude dipentene Sulphite turpentine Other ROSIN AND RESIN ACIDS, AND DERIVATIVES THEREOF; ROSIN SPIRIT AND ROSIN OILS; RUN GUMS Rosin and resin acids: Gum rosin Other Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts Ester gums Other: - - - - - - kg. 1[10%] kg. kg. 1[10%] 1[10%] kg. 1[10%] kg. kg. kg. 1[10%] 1[10%] 1[10%] kg. kg. kg. 1[10%] 1[10%] 1[10%] kg. 1[10%] - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items, (w.e.f. 11-5-2007). 2. Tariff item 3805 20 00 omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 5 (1) 3806 90 10 3806 90 90 3807 3807 00 3807 00 10 3807 00 20 3807 00 30 3808 - - - - - - - (2) Run gums Other (3) kg. kg. (4) 1[10%] 1[10%] (5) - - kg. kg. 1[10%] 1[10%] kg. 1[10%] - - - WOOD TAR; WOOD TAR OILS; WOOD CREOSOTE; WOOD NAPHTHA; VEGETABLE PITCH; BREWERS' PITCH AND SIMILAR PREPARATIONS BASED ON ROSIN, RESIN ACIDS OR ON VEGETABLE PITCH Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch: Wood tar Wood Tar oils, wood creosote, wood naphtha Vegetable pitch, brewers’ pitch and similar preparations based on rosin, resin acids or vegetable pitch INSECTICIDES, RODENTICIDES, FUNGICIDES, HERBICIDES, ANTI- SPROUTING PRODUCTS AND PLANT- GROWTH REGULATORS, DISINFECTANTS AND SIMILAR PRODUCTS, PUT UP IN FORMS OR PACKINGS FOR RETAIL SALE OR AS PREPARATIONS OR ARTICLES (FOR EXAMPLE, SULPHURTREATED BANDS, WICKS AND CANDLES, AND FLY-PAPERS) aldrin (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (dofenotane (INN), 1 ,1,1 --trichloro--2,2--bis(p-- chlorphenyl)ethane); dieldrin (ISO, INN), dinoseb (ISO), its salts or its esters; ethylene dibromide (ISO) (1,2- -dibromoethane); ethylene dichloride(ISO); (1,2-- dicholoroethane);fluoroacetamide(IS O); 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items, (w.e.f. 11-5-2007). 6 heptachlor(ISO);hexachlorobenzene(I SO); 1,2,3,4,5,6, -- hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion--methyl (ISO) (methyl-- parathion); pentachlorophenol (ISO); phosphamidon (ISO); 2,4,5--T (ISO) (2,4,5-- trichlorophenoxyacetic acid), its salts or its esters: Goods specified in Sub-heading Note 1 to this Chapter: DDT (ISO) (clofenotane (INN)), in packings of a net weight content not exceeding 300 g. kg. 10% 1[- -- 3808 52 00 3808 59 00 --- Other Goods specified in Sub-heading Note 2 to this Chapter: kg. 10% 3808 61 00 3808 62 00 3808 69 00 3808 91 3808 91 11 3808 91 12 3808 91 13 3808 91 21 3808 91 22 3808 91 23 -- -- -- - -- -- -- -- -- -- In packings of a net weight content not exceeding 300 g In packings of a net weight content exceeding 300 g but not exceeding 7.5 kg. kg. 10% kg. 10% Other Other: Insecticides: kg. 10% -] Aluminium phosphite (for example phostoxin) kg. 2[10%] Calcium cyanide D.D.V.P.(Dimethyle--dichloro--vinyl- - phosphate) Diaginal Methyl bromide Dimethoate, technical grade kg. kg. kg. kg. kg. 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] - - - - - - - - - - 1. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for sub-heading 3808 50 and tariff item 3808 50 00 and the entries relating thereto (w.e.f. 1-1-2017). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items, (w.e.f. 11-5-2007). 7 (1) 3808 91 24 3808 91 31 3808 91 32 3808 91 33 3808 91 34 3808 91 35 3808 91 36 3808 91 37 3808 91 39 3808 91 91 3808 91 92 3808 91 99 3808 92 3808 92 10 3808 92 20 3808 92 30 3808 92 40 3808 92 50 3808 92 90 3808 93 3808 93 10 3808 93 20 -- -- -- -- -- -- -- -- -- -- -- -- 2[-- -- -- -- -- -- -- -- -- -- (2) Melathion Endosulphan, technical grade Quinal phos Isoproturon Fenthion Cipermethrin, technical grade Allethrin Synthetic pyrethrum Other Repellants for insects such as flies, mosquito Paper impregnated or coated with insecticides such as D.D.T. coated paper Other Fungicides:] Maneb Sodium penta chlorophenate (santrobrite) Thiram (tetra methyl thiuram disulphide) Zineb Copper oxychloride Other Herbicides, anti-sprouting products and 3[plant-growth regulators]: Chloromethyl phenozy acetic acid (M.C.P.A) 2:4 Dichloro phenozy acetic acid its and esters (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] kg. 1[10%] kg. kg. 1[10%] 1[10%] kg. 1[10%] kg. kg. kg. 1[10%] 1[10%] 1[10%] kg. 1[10%] kg. 1[10%] (5) - - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items, (w.e.f. 11-5-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for the entry in column (2) occurring against sub-heading 3808 92 (w.e.f. 1-1-2020). 3. Subs. by s. 88(b) and the Fifth Schedule, ibid., for “plant-growth regulated ” (w.e.f. 1-1-2020). 8 (1) 3808 93 30 3808 93 40 3808 93 50 3808 93 90 3808 94 00 3808 99 3808 99 10 3808 99 90 3809 3809 10 00 3809 91 3809 91 10 3809 91 20 3809 91 30 3809 91 40 3809 91 50 3809 91 60 3809 91 70 -- -- -- -- -- -- -- -- - - - - --- --- --- --- --- --- (2) Gibberellic acid Plant growth regulators Weedicides and weed killing agents Other Disinfectants Other: (3) kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] Pesticides, not elsewhere specified or included kg. 1[10%] (5) - - - - - - Other kg. 1[10%] -] 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 With a basis of amylaceous substances kg. 15% Other: Of a kind used in the textile or like industries: Textile assistants mordanting agents Textile assistants desizing agents Textile assistants dispersing agents Textile assistants emulsifying agents Textile assistants hydro sulphite formaldehyde compound (rongalite or formusul) Textile assistants-textile preservatives Textile assistants water proofing agents kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items, (w.e.f. 11-5-2007). 9 (1) (2) 3809 91 80 --- Prepared textile glazings, dressings and mordants 3809 91 90 --- Other (3) kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 3809 92 00 3809 93 3809 93 10 3809 93 90 2*** 3810 3810 10 3810 10 10 3810 10 20 3810 10 90 3810 90 3810 90 10 3810 90 90 - - - - - - - - - - - Of a kind used in the paper or like industries Of a kind used in the leather or like industries: Fatty oil or pull up oil Other kg. kg. 1[10%] 1[10%] PICKLING PREPARATIONS FOR METAL SURFACES; FLUXES AND OTHER AUXILIARY PREPARATIONS FOR SOLDERING, BRAZING OR WELDING; SOLDERING, BRAZING OR WELDING POWDERS AND PASTES CONSISTING OF METAL AND OTHER MATERIALS; PREPARATIONS OF A KIND USED AS CORES OR COATINGS FOR WELDING ELECTRODES OR RODS Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials: Pickling preparations and other soldering, brazing or welding powders or pastes Thermite portion for welding (alumina thermic heat generators) Other Other: Preparations of a kind used as cores or coatings for welding electrodes and rods kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] Other kg. 1[10%] (5) - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items, (w.e.f. 11-5-2007). 2. Tariff item 3808 99 90 omitted by Notification No. 11/2008 dated 01.03.2008 (w.e.f. 1-10-2008). 10 (1) 3811 3811 11 00 3811 19 00 3811 21 00 3811 29 00 3811 90 00 3812 3812 10 00 3812 20 3812 20 10 3812 20 90 - - - - - - - - - - - 3[- 3812 31 00 -- (2) (3) (4) (5) ANTI-KNOCK PREPARATIONS, OXIDATION INHIBITORS, GUM INHIBITORS, VISCOSITY IMPROVERS, ANTI-CORROSIVE PREPARATIONS AND OTHER PREPARED ADDITIVES, FOR MINERAL OILS (INCLUDING GASOLINE) OR FOR OTHER LIQUIDS USED FOR THE SAME PURPOSES AS MINERAL OILS 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 AND OTHER COMPOUND STABILISERS FOR PLASTICS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ANTI-OXIDISING PREPARATIONS UBBER OR PLASTICS kg. kg. 1[10%] 1[10%] kg. 1[10%] kg. kg. 1[10%] 1[10%] - - - - - Prepared rubber accelerators kg. 2[10%] 2[10%] Compound plasticisers for rubber or plastics: Phthalate plasticisers Other kg. kg. 1[10%] 1[10%] Anti-oxidising preparations and other compound stabilizers for rubber or plastics: Mixtures of oligomers of 2, 2, 4- trimethyl-1, 2-dihydroquinoline (TMQ) kg. [10%] - - - 3812 39 -- Other: 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items, (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, for the entries in column (4) and column (5) occurring against each of them., ibid (w.e.f. 11-5-2007). 3. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for sub-heading 3812 30 and tariff items 3812 30 10 to 3812 30 90 and the entries relating thereto (w.e.f. 1-1-2017). 11 (1) 3812 39 10 3812 39 20 3812 39 30 3812 39 90 3813 00 00 3814 3814 00 3814 00 10 3814 00 20 3815 3815 11 00 3815 12 3815 12 10 (2) --- --- --- --- Anti-oxidants for rubber Softeners for rubber Vulcanizing agents for rubber Other PREPARATIONS AND CHARGES FOR FIRE-EXTINGUISHERS; CHARGED FIRE-EXTINGUISHING GRENADES ORGANIC COMPOSITE SOLVENTS AND THINNERS, NOT ELSEWHERE SPECIFIED OR INCLUDED; PREPARED PAINT OR VARNISH REMOVERS Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers: Organic composite solvents and thinners, not elsewhere specified or included REACTION INITIATORS, REACTION ACCELERATORS AND CATALYTIC PREPARATIONS, NOT ELSEWHERE SPECIFIED OR INCLUDED Supported catalysts: With nickel or nickel compounds as the active substance With precious metal or precious metal compounds as the active substance: Platinum or palladium catalysts with a base of activated carbon - - - - - - - 3815 12 90 --- Other 3815 19 00 3815 90 00 - - Other Other (3) kg. kg. kg. kg. kg. (4) [10%] [10%] [10%] [10%] 1[10%] kg. 1[10%] (5) - - - -] - - - kg. 2[10%] 2[10%] kg. 2[10%] 2[10%] kg. kg. kg. 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] Prepared paint or varnish removers kg. 1[10%] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items, (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, for the entries in column (4) and column (5) occurring against each of them., ibid (w.e.f. 11-5-2007). 12 (3) kg. (4) 1[10%] (5) - kg. kg. kg. 1[10%] 1[10%] 1[10%] (2) REFRACTORY CEMENTS, MORTARS, CONCRETES AND SIMILAR COMPOSITIONS, OTHER THAN PRODUCTS OF HEADING 3801 MIXED ALKYL BENZENES AND MIXED ALKYL NAPHTHALENES, OTHER THAN THOSE OF HEADING 2707 OR 2902 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902: Mixed alkylbenzenes: Linear alkylbenzenes Other Mixed alkylnaphthalenes CHEMICAL ELEMENTS DOPED FOR USE IN ELECTRONICS, IN THE FORM OF DISCS, WAFERS OR SIMILAR FORMS; CHEMICAL COMPOUNDS DOPED FOR USE IN ELECTRONICS Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics: (1) 3816 00 00 3817 3817 00 3817 00 11 3817 00 19 3817 00 20 3818 3818 00 3818 00 10 3818 00 90 3819 - - - - - - - - Undefused silicon wafers Other kg. kg. Free Free HYDRAULIC BRAKE FLUIDS AND OTHER PREPARED LIQUIDS FOR HYDRAULIC TRANSMISSION, NOT CONTAINING OR CONTAINING LESS THAN 70% BY WEIGHT OF PETROLEUM OILS OR OILS OBTAINED FROM BITUMINOUS MINERALS - - - - - - - - 3819 00 10 3819 00 90 3820 00 00 --- --- Hydraulic brake fluids Other Anti-freezing preparations and prepared de-icing fluids kg. kg. kg. 1[10%] 1[10%] 1[10%] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items, (w.e.f. 11-5-2007). 13 (1) 3821 00 00 3822 3822 00 3822 00 11 3822 00 12 3822 00 19 (2) 1[PREPARED CULTURE MEDIA FOR DEVELOPMENT OR MAINTENANCE OF MICRO-- ORGANISMS (INCLUDING VIRUSES AND THE LIKE) OR OF PLANT, HUMAN OR ANIMAL CELLS] DIAGNOSTIC OR LABORATORY REAGENTS ON A BACKING, PREPARED DIAGNOSTIC OR LABORATORY REAGENTS WHETHER OR NOT ON A BACKING, OTHER THAN THOSE OF HEADING 3002 OR 3006; CERTIFIED REFERENCE MATERIALS Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading3002 or 3006; certified reference materials: For medical diagnosis: Pregnancy confirmation reagents Reagents for diagnosing AIDS Other - - - - - 3822 00 90 --- Other 3823 4[3823 11 00 3823 12 00 3823 13 00 3823 19 00 - - - - - INDUSTRIAL MONO CARBOXYLIC FATTY ACIDS; ACID OILS FROM REFINING; INDUSTRIAL FATTY ALCOHOLS Industrial mono carboxylic fatty acids; acid oils from refining: Stearic acid Oleic acid Tall oil fatty acids Other (3) kg. (4) 2[10%] (5) - kg. kg. kg. kg. 2[10%] 2[10%] 2[10%] 3[30%] kg. kg. kg. kg. 30% 20% 20% 20% - - - - -] - - - 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for the entry in column (2) (w.e.f. 1-1-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items, (w.e.f. 11-5-2007). 3. Subs. by vide Notification No. 16/2019-Customs, for “20%” (dated 15.06.2019). 4. Subs. by Act 7 of 2017, s. 110(b) and the Third Schedule, for sub-heading 3823 11 and tariff items 3823 11 11 to 3823 11 90 and the entries relating thereto (w.e.f. 31-3-2017). 14 (2) (3) (4) (5) Industrial fatty alcohols: (1) 3823 70 3823 70 10 3823 70 20 3823 70 30 3823 70 40 3823 70 90 3824 3824 10 00 2*** 3824 30 00 3824 40 3824 40 10 3824 40 90 3824 50 3824 50 10 3824 50 90 3824 60 - - --- --- --- --- - - - - - - - - - Cetyl alcohol Lauryl alcohol Oleyl alcohol Stearyl alcohol Other PREPARED BINDERS FOR FOUNDRY MOULDS OR CORES; CHEMICAL PRODUCTS AND PREPARATIONS OF THE CHEMICAL OR ALLIED INDUSTRIES (INCLUDING THOSE CONSISTING OF MIXTURES OF NATURAL PRODUCTS), NOT ELSEWHERE SPECIFIED OR INCLUDED Prepared binders for foundry moulds or cores Non-agglomerated metal carbides mixed together or with metallic binders Prepared additives for cements, mortars or concretes: Damp proof or water proof compounds Other Non-refractory mortars and concretes: Concretes ready to use known as “Ready- mix Concrete (RMC)” Other Sorbitol other than that of sub- heading 2905 44: kg. kg. kg. kg. kg. 50% 50% 50% 50% 50% kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] - - - - - - - - - - - - 3824 60 10 --- In aqueous solution kg. 20% 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items, (w.e.f. 11-5-2007). 2. Sub-heading 3824 20, tariff items 3824 20 10 to 3824 20 90 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 15 (1) 1[3824 60 90 3824 71 00 -- -- -- 3824 72 00 -- 3824 73 00 3824 74 00 3824 75 00 3824 76 00 3824 77 00 3824 78 00 3[3824 79 00 -- -- -- -- -- - (2) Other (3) kg. (4) 30% (5) - Mixtures containing halogenated derivatives of methane, ethane or propane: Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluoro--carbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons(HFCs) Containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoro --ethanes Containing hydrobromofluorocarbons (HBFCs) Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons(CFCs) Containing carbon tetrachloride Containing 1,1,1--trichloroethane (methyl chloroform) Containing bromomethane (methyl bromide) or bromochloromethane Containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs) - - - - - - kg. 2[10%] kg. 2[10%] kg. 2[10%] kg. 2[10%] kg. kg. 2[10%] 2[10%] kg. 2[10%] kg. 2[10%] Other kg. 10% - Goods specified in Sub-heading Note 3 to this Chapter: 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for tariff item 3824 60 90, sub-heading 3824 71, tariff items 3824 71 10, 3824 71 90, sub-heading 3824 79, tariff items 3824 79 10 and 3824 79 90 and the entries relating thereto (w.e.f. 1-1-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items, (w.e.f. 11-5-2007). 3. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for tariff items 3824 79 00 to 3824 83 00, sub-heading 3824 90, tariff items 3824 90 11 to 3824 90 90 and the entries relating thereto (w.e.f. 1-1-2017). 16 (1) 3824 81 00 3824 82 00 3824 83 00 3824 84 00 3824 85 00 3824 86 00 3824 87 00 3824 88 00 3824 91 00 -- -- -- -- -- -- -- -- 2[- -- (2) Containing oxirane (ethylene oxide) Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) Containing tris(2, 3-dibromopropyl) phosphate Containing aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1, 1, 1- trichloro- 2, 2-bis(p-chlorophenyl) ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO) or mirex (ISO) Containing 1, 2, 3, 4, 5, 6- hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN) (3) kg. kg. (4) 10% 10% kg. 10% kg. 10% kg. 10% Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO) kg. 10% Containing perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoride kg. 10% Containing tetra-, penta-, 1[hexa-, hepta-]or octabromodiphenyl ethers kg. 10% Other:] Mixtures and preparations consisting mainly of (5-ethyl-2-methyl-2-oxido- 1, 3, 2-dioxaphosphinan-5-yl) methyl methyl methylphosphonate and bis[(5- ethyl-2-methyl-2-oxido-1, 3, 2- dioxaphosphinan-5-yl) methyl] methylphosphonate: 3[kg. 10%] (5) - - - - - - - - 1. Subs. by Act 7 of 2017, s. 110(b) and the Third Schedule, for “hexa-hepta-” (w.e.f. 31-3-2017). 2. Ins. by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 3. Ins. by vide Notification No. 150/2016-Customs (N.T.) (dated 31.12.2016). 17 (1) (2) 1[3824 99 00 -- Other (3) kg. (4) 2[17.5%] (5) -] 3825 3825 10 00 3825 20 00 3825 30 00 3825 41 00 3825 49 00 3825 50 00 3825 61 00 3825 69 00 3825 90 00 4[3826 00 00 - - - - - - - - - - - RESIDUAL PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES, NOT ELSEWHERE SPECIFIED OR INCLUDED; MUNICIPAL WASTE; SEWAGE SLUDGE; OTHER WASTES SPECIFIED IN NOTE 6 TO THIS CHAPTER Municipal waste Sewage sludge Clinical waste Waste organic solvents: Halogenated Other Wastes 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 BIODIESEL AND MIXTURES THEREOF, NOT CONTAINING OR CONTAINING LESS THAN 70 % BY WEIGHT OF PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS kg. kg. kg. kg. kg. kg. 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] kg. 3[10%] kg. kg. 3[10%] 3[10%] KG. 10% - - - - - - - - - -] 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for sub-heading 3824 99 and tariff items 3824 99 11 to 3824 99 90 and the entries relating thereto (w.e.f. 1-1-2020). 2. Subs. by Act 12 of 2020, s. 117(a) and The Second Schedule, for “10%” (w.e.f. 27-3-2020). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items, (w.e.f. 11-5-2007). 4. Ins. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 1-1-2012). 18 SECTION VII Plastics and Articles Thereof; Rubber and Articles Thereof 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 Section VII, are to be classified in the heading appropriate to that product, provided that the constituents are: (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; (b) presented together; and (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. 2. Except for the goods of heading 3918 or 3919, 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. CHAPTER 39 Plastics and Articles Thereof NOTES 1. Throughout this Schedule, the expression “plastics” means those ma terials of headings 3901 to 3914 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 this Schedule, any reference to “plastics” also includes vulcanised fiber. The expression, however, does not apply to materials regarded as textile materials of Section XI. 1[2. This Chapter does not cover: (a) lubricating preparations of heading 2710 or 3403; (b) waxes of heading 2712 or 3404; (c) separate chemically defined organic compounds (Chapter 29); (d) heparin or its salts (heading 3001); (e) solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 3208); stamping foils of heading 3212; (f) organic surface active agents or preparation of heading 3402; (g) run gums or ester gums (heading 3806); 1. Subs. by Act 21 of 2006, s. 63 (b) and the Fourth Schedule, for Note 2 (w.e.f. 1-1-2007). 1 (h) prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 3811); (ij) prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 3819); (k) diagnostic or laboratory reagents on a backing of plastics (heading 3822); (l) synthetic rubber, as defined for the purpose of Chapter 40, or articles thereof; (m) saddlery or harness (heading 4201) or trunks, suit--cases, hand--bags or other containers of heading 4202; (n) plaits, wickerwork or other articles of Chapter 46; (o) wall coverings of heading 4814; (p) goods of Section XI (textiles and textile articles); (q) articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-- sticks, whips, riding--crops or parts thereof); (r) imitation jewellery of heading 7117; (s) articles of Section XVI (machines and mechanical or electrical appliances); (t) parts of aircraft or vehicles of Section XVII; (u) articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments); (v) articles of Chapter 91 (for example, clock or watch cases); (w) articles of Chapter 92 (for example, musical instruments or parts thereof); (x) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings); (y) articles of Chapter 95 (for example, toys, games, sports requisites); or (z) articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouth--pieces or stems for smoking pipes, cigarette holders or the like, parts of vacuum flasks or the like, pens, propelling pencils 1[, and monopods, bipods, tripods and similar articles].] 3. Headings 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the following categories: (a) Liquid synthetic polyolefins of which less than 60% by volume distils at 3000 C, after conversion to 1,013 millibars when a reduced pressure distillation method is used (headings 3901 and 3902); (b) Resins, not highly polymerised, of the coumarone-indene type (heading 3911); (c) Other synthetic polymers with an average of at least 5 monomer units; (d) Silicones (heading 3910); (e) Resols (heading 3909) and other prepolymers. 1. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 2 4. 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 the 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 3901 to 3914, the expression “primary forms” applies only to the following forms: (a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions; (b) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms. 7. Heading 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 3901 to 3914). 8. For the purposes of heading 3917, 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 3918, the expression “wall or ceiling coverings of plastics” applies to products in rolls, of a width not less than 45 cms, 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 3920 and 3921, 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 3925 applies only to the following articles, not being products covered by any of the earlier headings of sub-Chapter II: (a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300L; (b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs; (c) Gutters and fittings therefor; (d) Doors, windows and their frames and thresholds for doors; 3 (e) Balconies, balustrades, fencing, gates and similar barriers; (f) Shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof; (g) Large scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses; (h) Ornamental architectural features, for example, flutings, cupolas, dovecotes; and (ij) 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. SUB-HEADING 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” 1[(for example] 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) The copolymers named in subheading Nos. 3901 30, 2[3901 40,] 3903 20, 3903 30 and 3904 30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95% or more by weight of the total polymer content. (3) Chemically modified polymers are to be classified in the subheading named “Other”, provided that the chemically modified polymers are not more specifically covered by another subheading. (4) Polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared. (b) Where there is no subheading named “Other” in the same series: (1) Polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared. (2) Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer. Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions. 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for "e.g." (w.e.f. 1-1-2007). 2. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 4 2. For the purposes of sub-heading 3920 43, the term “plasticisers” in cludes secondary plasticisers. Tariff Item Description of goods Unit Rate of duty Standard Preferential Areas (3) (4) (5) kg. 10% - (1) 3901 3901 10 1[3901 10 10 - - (2) I. PRIMARY FORMS POLYMERS OF PRIMARY FORMS ETHYLENE, IN Polyethylene having a specific gravity of less than 0.94 : Linear low density polyethylene (LLDPE), in which ethylene monomer unit contributes 95 % or more by weight of the total polymer content 3901 10 20 --- Low density polyethylene (LDPE) 3901 10 90 3901 20 00 3901 30 00 3[3901 40 3901 40 10 3901 40 90 3901 90 00 3902 3902 10 00 3902 20 00 - - - - - - -- - - Other Polyethylene having a specific gravity of 0.94 or more kg. kg. kg. 10% 2[10%] 2[10%] Ethylene-vinyl acetate copolymers kg. 2[10%] Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94: Linear low density polyethylene (LLDPE), in which ethylene monomer unit contributes less than 95 % by weight of the total polymer content Other Other kg. 10% kg. 10% kg. 10% POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS Polypropylene Poly iso butylenes kg. kg. 2[10%] 2[10%] -] - - - - -] - - 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 3901 10 10 and the entries relating thereto (w.e.f.1-1- 2020). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 3901 40 00, sub-heading 3901 90 and tariff items 3901 90 10 to 3901 90 90 and the entries relating thereto (w.e.f. 1-1-2020). 5 (1) 3902 30 00 3902 90 00 3903 3903 11 00 3903 19 (2) Propylene copolymers Other POLYMERS OF STYRENE, IN PRIMARY FORMS Polystyrene: Expansible Other: - - - - - 3903 19 10 --- Moulding Powder 3903 19 90 3903 20 00 3903 30 00 - - - - 3903 90 10 --- 3903 90 20 --- Other Styrene-acrylonitrile (SAN) copolymers Acrylonitrile-butadine-styrene (ABS) copolymers Other: Copolymers, solely of styrene with allyl alcohol, of any acetyl value of 175 or more Brominated polystyrene, containing by weight 58% or more but not more than 71% of bromine, in one of the forms mentioned in Note 6(b) to this Chapter (3) kg. kg. (4) 1[10%] 1[10%] kg. 1[10%] kg. kg. kg. 1[10%] 1[10%] 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] (5) - - - - - - - - - 3903 90 90 --- Other kg. 1[10%] - 3904 2[3904 10 3904 10 10 3904 10 20 3904 10 90 - --- --- --- POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS Poly (vinyl chloride), not mixed with any other substances: Emulsion grade PVC resin/PVC Paste resin/PVC dispersion resin kg. 10% Suspension grade PVC resin kg. 10% - - Other 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 7 of 2017, s. 110(b) and the Third Schedule, for sub-heading 3904 00 and tariff items 3904 10 10 and 3904 10 90, sub-heading 3904 21, tariff items 3904 21 10 and 3904 21 90 and sub-heading 3904 22, tariff items 3904 22 10 and 3904 22 90 and the entries relating thereto (w.e.f. 31-3-2017). 6 (1) (2) - - - - - - - -- --- - - - - - - -- --- 3904 21 00 3904 22 00 3904 30 3904 30 10 3904 30 90 2[390440 00 3904 50 3904 50 10 3904 50 90 3904 61 00 3904 69 10 3904 69 90 3[3904 90 3904 90 10 Other poly (vinyl chloride), mixed with other substances: Non-plasticised Plasticised Vinyl chloride-vinyl acetate copolymers: Poly (vinyl derivatives) Other Other vinyl chloride copolymers Vinylidene chloride polymers: Copolymer of vinylidene chloride with acrylonitrite, in the form of expansible beads of a diameter of 4 micrometers or more but not more than 20 micrometers Other Fluro-polymers : (3) kg. kg. kg. kg. kg. kg. (4) 10% 10% 10% 1[10%] 1[10%] 10% (5) - - -] - - - kg. 10% -] kg. 1[10%] Polytetrafluroethylene kg. 1[10%] Other : Poly (vinyl fluoride), in one of the forms mentioned in Note 6(b) to this Chapter Other Other: kg. 1[10%] kg. 1[10%] Chlorinated poly vinyl chloride (CPVC) resin kg. 10% - - - - - 3904 90 90 Other kg. 10% -] 3905 POLYMERS OF VINYL ACETATE OR OF OTHER VINYL ESTERS, IN PRIMARY FORMS; OTHER VINYL POLYMERS IN PRIMARY FORMS 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff items 3904 40 00 to 3904 50 10 and the entries relating thereto (w.e.f. 1-1-2020). 3. Subs. by s. 88(b) and the Fifth Schedule, ibid., for tariff item 3904 90 00 and the entries relating thereto (w.e.f.1-1-2020). 7 (1) (2) (3) (4) (5) 3905 12 3905 12 10 3905 12 20 - - - - Poly (vinyl acetate): In aqueous dispersion: Poly (vinyl acetate) (PVA), moulding material kg. 1[10%] Poly (vinyl acetate) resins 3905 12 90 --- Other Other: Poly (vinyl acetate) (PVA) moulding material kg. 1[10%] - - - - - - - - - - - - - - - - - 3905 19 3905 19 10 3905 19 20 3905 19 90 3905 21 00 3905 29 00 3905 30 00 3905 91 00 3905 99 3905 99 10 3905 99 90 3906 3906 10 10 3906 10 90 3906 90 2[3906 90 40 3906 90 50 Poly (vinyl acetate) and resins Other Vinyl acetate copolymers : In aqueous dispersion Other Poly (vinyl alcohol), whether or not containing unhydrolysed acetate groups Other: Copolymers Other: Poly (vinyl pirolidone) (p alcohol) Other ACRYLIC POLYMERS IN PRIMARY FORMS Poly (methyl methacrylate): Binders for pigments or inks Other Other: --- --- Poly (acrylic acid) Polyacrylonitrile (PAN) kg. kg. 1[10%] 1[10%] kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] kg. kg. 1[10%] 1[10%] kg. kg. kg. kg. 1[10%] 1[10%] 10% 10% - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff items 3906 90 10 to 3906 90 30 and the entries relating thereto (w.e.f. 1-1-2020). 8 (1) 3906 90 60 3906 90 70 3906 90 90 3907 3907 10 00 3907 20 3907 20 10 3907 20 90 3907 30 3907 30 10 3907 30 90 3907 40 00 3907 50 00 3907 60 3[3907 61 3907 61 10 3907 61 90 3907 69 4[3907 69 30 3907 69 90 (2) Copolymers of acrylonitrile Sodium polyacrylate Other (3) kg. kg. kg. (4) 10% 10% 1[10%] (5) - -] - POLYACETALS, OTHER POLYETHERS AND EPOXIDE RESINS, IN PRIMARY FORMS; POLYCARBONATES, ALKYD RESINS, POLYALLYLESTERS AND OTHER POLYESTERS, IN PRIMARY FORMS Polyacetals Other polyethers: Poly (ether alcohols) Other Epoxide resins: Epoxy resins Other Polycarbonates Alkyd resins Poly(ethylene terephthalate): Having a viscosity number of 78 ml/g or higher: PET flake (chip) Other primary form Other: PET flake (chip) Other primary form Other polyesters: kg. 1[10%] kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 10% 10% 10% 10% - - - - - - - - -] - -] --- --- --- - - - - - - - - - 2[- --- --- --- -- --- --- - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for sub-heading 3907 60 and tariff items 3907 60 10 to 3907 60 90 and the entries relating thereto (w.e.f. 1-1-2017). 3. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 3907 61 00 and the entries relating thereto (w.e.f. 1-1- 2020). 4. Subs. by s. 88(b) and the Fifth Schedule, ibid., for tariff items 3907 69 10 to 3907 69 90 and the entries relating thereto (w.e.f. 1-1-2020). 9 (1) (2) 1[3907 70 00 -- Poly(lactic acid) 3907 91 3907 91 10 3907 91 20 3907 91 30 3907 91 40 3907 91 50 3907 91 90 3907 99 3[3907 99 00 3908 3908 10 - - - --- --- --- --- - - - Unsaturated : Maleic resins Polyester or contract resins Fumeric resins Diallylphthalate resins Poly (butylene terepthalate) Other Other: Other POLYAMIDES IN PRIMARY FORMS Polyamide -6, -11,-12, -6, 6, -6, 9, -6, 10 or -6,12: (3) kg. kg. kg. kg. kg. kg. kg. (4) 2[10%] (5) -] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] - - - - - - kg. 10% -] 4[--- Polyamide-6 (Nylon-6): 3908 10 11 ---- Flake (chip) 3908 10 19 Other primary form Polyamide-11 (Nylon-11): 3908 10 21 ---- Flake (chip) 3908 10 29 ---- Other primary form Polyamide-12 (Nylon-12): 3908 10 31 ---- Flake (chip) 3908 10 39 ---- Other primary form Polyamide-6, 6 (Nylon-6, 6): 3908 10 41 ---- Flake(chip) 3908 10 49 ---- Other primary form Polyamide-6, 9 (Nylon-6, 9): kg. kg. kg. kg. kg. kg. kg. kg. 10% 10% 10% 10% 10% 10% 10% 10% 3908 10 51 ---- Flake (chip) kg. 10% - - - - - - - - - 1. Ins. by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for sub-heading 3907 99 and tariff items 3907 99 10 to 3907 99 90 and the entries relating thereto (w.e.f. 1-1-2020). 4. Subs. by s. 88(b) and the Fifth Schedule, ibid., for tariff items 3908 10 10 to 3908 10 90, sub-heading 3908 90 and tariff items 3908 90 10 to 3908 90 90 and the entries relating thereto (w.e.f. 1-1-2020). 10 (1) (2) 3908 10 59 ---- Other primary form Polyamide-6, 10 (Nylon-6, 10): 3908 10 61 ---- Flake (chip) 3908 10 69 ---- Other primary form Polyamide-6, 12 (Nylon-6, 12): 3908 10 71 ---- Flake (chip) 3908 10 79 ---- Other primary form 3908 90 00 3909 3909 10 3909 10 10 3902 10 90 3909 20 - - - - - Other AMINO-RESINS, PHENOLIC RESINS AND POLYURETHANES, IN PRIMARY FORMS Urea resins; thiourea resins : Urea formaldehyde resins Other Melamine resins: 3909 20 10 --- Melamine formaldehyde resins (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 10% 10% 10% 10% 10% 10% 1[10%] 1[10%] 1[10%] 1[10%] 3909 20 90 3909 30 3909 31 00 3909 39 3909 39 10 3909 39 90 3909 40 3909 40 10 3909 40 20 3909 40 30 3909 40 40 3909 40 50 3909 40 60 --- 2[- -- -- --- --- - --- --- --- --- --- --- Other Other amino-resins: Poly(methylene phenyl isocyanate) (crude MDI, polymeric MDI) kg. 10% Other: Poly(phenylene oxide) Other Phenolic resins : Cresol formaldehyde oxide Phenol formaldehyde resins Alkyl phenol-formaldehyde resins Ketonic resins Phenoxi resins Terpene phenolic resins kg. kg. kg. kg. kg. kg. kg. kg. 10% 10% 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - - -] - - - - - - -] - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for sub-heading 3909 30 and tariff items 3909 30 10 to 3909 30 90 and the entries relating thereto (w.e.f. 1-1-2017). 11 (1) (2) 3909 40 90 --- Other 3909 50 00 3910 3910 00 3910 00 10 3910 00 20 3910 00 90 3911 3911 10 3911 10 10 3911 10 90 3911 90 3911 90 10 3911 90 90 3912 3912 11 3912 11 10 3912 11 20 - - - --- --- - - - - --- --- - - - - Polyurethanes SILICONES IN PRIMARY FORMS Silicones in primary forms Silicone resins Silicone oil Other PETROLEUM RESINS, COUMARONE- INDENE RESINS, POLYTERPENES, POLYSULPHIDES, POLYSULPHONES AND OTHER PRODUCTS SPECIFIED IN NOTE 3 TO THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS 2[Petroleum resins, coumarone, indene] orcoumarone-indene resins and polyterpenes: Coumarone-indene resins Other Other: Polysulphones Other CELLULOSE AND ITS CHEMICAL DERIVATIVES, NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS Cellulose acetates: Non-plasticised: Cellulose acetate flakes Cellulose acetate moulding powder 3912 11 30 --- Cellulose acetobutyrate moulding powder (3) kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] kg. kg. kg. 1[10%] 1[10%] 1[10%] 3912 11 40 --- Cellulose nitrate, dynamic grade kg. 1[10%] (5) - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “Petroleum resins, coumarone-indene” (w.e.f.1-1-2020). 12 (1) (2) 3912 11 90 --- Other 3912 12 3912 12 10 3912 12 20 3912 12 30 - - - - Plasticised: Cellulose acetate flakes Cellulose acetate moulding powder Cellulose acetobutyrate moulding powder (3) kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 3912 12 90 --- Other kg. 1[10%] 3912 20 3912 20 11 3912 20 19 3912 20 21 3912 20 29 3912 31 00 3912 39 3912 39 11 3912 39 12 3912 39 19 3912 39 21 3912 39 22 3912 39 29 3912 90 3912 90 10 - - - - - - - - - - - - - - - - - - - Cellulose nitrates (including collodions): Non-plasticised: Moulding powders Other --- Plasticised: Moulding powders Other Cellulose ethers: kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] Carboxymethyl cellulose and its salts kg. 1[10%] Other: Non-plascised: Ethylcellulose Methylcellulose Other cellulose ethers Plasticised: Ethyl cellulose Methyl cellulose Other cellulose ether Other: kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] Cellulose propionate and aceto propionate, non-plasticised kg. 1[10%] (5) - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 13 (1) (2) 3912 90 20 - Viscose sponge 3912 90 90 --- Other (3) kg. kg. (4) 1[10%] 1[10%] (5) - - 3913 3913 10 3913 10 10 3913 10 90 3913 90 3913 90 11 3913 90 19 3913 90 20 3913 90 30 3913 90 90 3914 3914 00 3914 00 10 3914 00 20 3914 00 90 NATURAL POLYMERS (FOR EXAMPLE, ALGINIC ACID) AND MODIFIED NATURAL POLYMERS (FOR EXAMPLE, HARDENED PROTEINS, CHEMICAL DERIVATIVES OF NATURAL RUBBER), NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS Alginic acid, its salts and esters: Sodium alginate Other Other: Chemical derivatives of natural rubber: Chlorinated rubber Other Hardened proteins (such as hardened casein, gelatin) - - - - - - - - --- --- Dextran Other kg. kg. 1[10%] 1[10%] kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - ION-EXCHANGERS BASED ON POLYMERS OF HEADINGS 3901 TO 3913, IN PRIMARY FORMS Ion-exchangers based on polymers of headings 3901 to 3913, in primary forms: Ion-exchangers of the condensation, polycondensation or polyaddition type kg. 1[10%] Ion-exchangers of polymerisation or co- polymerisation type kg. 1[10%] Other kg. 1[10%] II.-WASTE, PARINGS AND SCRAP; SEMIMANUFACTURES; ARTICLES - - - - - - - - - - 3915 Waste, parings and scrap, of plastics 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 14 (1) 3915 10 00 3915 20 00 3915 30 3915 30 10 (2) Of polymers of ethylene Of polymers of styrene Of polymers of vinyl chloride: Of copolymers of vinyl chloride - - - - 3915 30 90 --- Other 3915 90 3915 90 10 3915 90 21 3915 90 29 3915 90 30 3915 90 41 3915 90 42 3915 90 49 3915 90 50 3915 90 61 3915 90 62 3915 90 63 3915 90 71 3915 90 72 3915 90 73 - - - - --- --- --- - - - - Of other plastics : Of polypropylene Of polymers of vinyl acetate: Of copolymers of vinyl acetate Other Of acrylic polymers and methlyacrylic copolymers Of alkyds, polyesters and epoxide resins: Of alkyds and polyesters Of pet bottles Of epoxide resins Of polyamides --- Of amino resins; phenolic resins and polyurethanes: Of phenoplast Of aminoplast Of polyurethanes Of cellulose and its chemical derivatives: Of regenerated cellulose Cellulose plastic waste such as cellulose nitrate film scrap non-plasticised - - - - - - - (3) kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. kg. 1[10%] 1[10%] Cellulose plastic waste such as cellulose nitrate film scrap plasticised kg. 1[10%] (5) - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 15 (1) 3915 90 74 3915 90 75 3915 90 90 3916 3916 10 3916 10 10 3916 10 20 3916 10 90 3916 20 3916 20 11 3916 20 19 3916 20 91 3916 20 99 3916 90 3916 90 10 3916 90 21 3916 90 22 3916 90 23 (2) Cellulose plastic waste such as cellulose acetate film scrap non-plasticised (3) kg. (4) 1[10%] Cellulose plastic waste such as cellulose acetate film scrap plasticised kg. 1[10%] Other kg. 1[10%] MONOFILAMENT OF WHICH ANY CROSS-SECTIONAL DIMENSION EXCEEDS 1MM, RODS, STICKS AND PROFILE SHAPES, WHETHER OR NOT SURFACE-WORKED BUT NOT OTHERWISE WORKED, OF PLASTICS Of polymers of ethylene: Rods of polyethylene Canes Other Of polymers of vinyl chloride: Of poly (vinyl chloride) copolymers : Canes Other Canes Other Of other plastics : Canes Of phenoplast, aminoplast, alkyds and Polyesters, polyamides, polyurethanes, epoxide-resins (including waste and scrap), polypropylene and acrylic, methacrylic and acrylomethacrylic polymers : --- Other: kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] Of phenoplast Of aminoplast Of alkyds and polysters kg. kg. kg. 1[10%] 1[10%] 1[10%] - - - - --- --- --- - - - - - - - - --- - - - (5) - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 16 (1) 3916 90 24 3916 90 25 3916 90 26 3916 90 27 3916 90 28 3916 90 31 3916 90 32 3916 90 40 3916 90 50 3916 90 60 3916 90 70 3916 90 80 3916 90 90 3917 3917 10 10 3910 10 20 3917 21 3917 21 10 (2) Of polyamides Of polyurethanes Of epoxide-resins (including waste and scrap) Of polypropylene Of acrylicmethacrylic and acrylomethacrylic polymers Of polymerisation and copolymerisation products of polystyrene and polymethyl methacrylate: Of polymerisation and copolymerisation products of polystyrene Of polymethyl methacrylate Of regenerated cellulose Of cellulose nitrate and celluloid, whether or not plasticized Of vulcanized fiber Of cellulose acetate and acetate butyrate, whether or not plasticized Of vinyl plastic Of other polymerisation and copolymerisation products TUBES, PIPES AND HOSES, AND FITTINGS THEREFOR (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES), OF PLASTICS Artificial guts (sausage casings) of hardened protein or of cellulosic materials: Of hardened protein Of cellulosic materials Tubes, pipes and hoses, rigid: Of polymers of ethylene: Tubes of polyethylene (3) kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. kg. 1[10%] 1[10%] kg. 1[10%] - - - - - - - - --- --- --- --- --- --- - - - - - - (5) - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 17 (1) 3917 21 90 3917 22 00 3917 23 3917 23 10 3917 23 90 3917 29 3917 29 10 3917 29 20 3917 29 30 3917 29 40 3917 29 50 3917 29 90 3917 31 00 3917 32 10 3917 32 20 3917 32 90 3917 33 00 - - - --- --- - - - - --- --- --- - - - - --- --- - (2) Other Of polymers of propylene Of polymers of vinyl chloride : Seamless tubes Other Of other plastics: (3) kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] Seamless tubes of copolymers of vinyl acetate and vinyl chloride kg. 1[10%] Seamless tubes of polymers and copolymers of polystyrene kg. 1[10%] Tubes of cellulose nitrate and celluloid, whether or not plasticised kg. 1[10%] Tubes of cellulose acetate or acetate butyrate Tubes of vinyl plastics Other Other tubes, pipes and hoses: kg. 1[10%] kg. kg. 1[10%] 1[10%] Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa kg. 1[10%] Other, not reinforced or otherwise combined with other materials, without fittings: Of condensation or rearrangement polymerization products, whether or not chemically modified Of addition polymerisation products Other Other, not reinforced or otherwise combined with other materials, with fittings kg. 1[10%] kg. kg. kg. 1[10%] 1[10%] 1[10%] (5) - - - - - - - - - - - - - - - 3917 39 - Other: 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 18 (1) 3917 39 10 3917 39 20 (2) - - Of condensation or rearrangement polymerization products, whether or not chemically modified Of addition polymerisation products 3917 39 90 --- Other 3917 40 00 - Fittings 3918 3918 10 3918 10 10 3918 10 90 3918 90 - - - - FLOOR COVERINGS OF PLASTICS, WHETHER OR NOT SELF-ADHESIVE, IN ROLLS OR IN THE FORM OF TILES; WALL OR CEILING COVERINGS OF PLASTICS, AS DEFINED IN NOTE 9 TO THIS CHAPTER Of polymers of vinyl chloride: Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts Other Of other plastics: 3918 90 10 --- Floor coverings of linoxyne 3918 90 20 --- Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts (3) kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] kg. 2[15%] kg. 2[15%] kg. kg. 2[15%] 2[15%] 3918 90 90 --- Other kg. 2[15%] 3919 3919 10 00 3919 90 3919 90 10 3919 90 20 - - - - SELF-ADHESIVE PLATES, SHEETS, FILM, FOIL, TAPE, STRIP AND OTHER FLAT SHAPES, OF PLASTICS, WHETHER OR NOT IN ROLLS In rolls of width not exceeding 20 cm kg. 1[10%] Other: Plastic stickers, whether or not printed, embossed, or impregnated Cellulose adhesive tape kg. 1[10%] kg. kg. 1[10%] 3[15%] 3919 90 90 --- Other (5) - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 23 of 2019, s. 88(a) and the Fourth Schedule, for the entry in column (4) occurring against all the tariff items heading 3918(w.e.f. 1-08-2019). 3. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) (w.e.f. 28-3-2018). 19 (2) (3) (4) (5) (1) 3920 3920 10 3920 10 11 3920 10 12 3920 10 19 3920 10 91 3920 10 92 3920 10 99 3920 20 3920 20 10 3920 20 20 OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS, NON- CELLULAR AND NOT REINFORCED, LAMINATED, SUPPORTED OR SIMILARLY COMBINED WITH OTHER MATERIALS Of polymers of ehtylene: Sheets of polyethylene: Rigid, plain Flexible, plain Other Other: Rigid, plain Flexible, plain Other Of polymers of propylene : Rigid, plain Flexible, plain - - - - - - - - - - - - 3920 20 90 --- Other 3920 30 3920 30 10 3920 30 20 3920 30 90 3920 43 00 3920 49 00 3920 51 3920 51 11 - - - - - - - - - - - Of polymers of styrene: Rigid, plain Flexible, plain Other Of polymers of vinyl chloride: Other Of acrylic polymers: Of poly (methyl methacrylate): Sheets: Rigid, plain kg. kg. 1[10%] 1[10%] kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] - - - - - - - - - - - - - Containing by weight not less than 6% of plasticizers kg. 1[10%] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 20 kg. 1[10%] - (1) 3920 51 12 3920 51 19 3920 51 91 3920 51 92 3920 51 99 3920 59 3920 59 11 3920 59 12 3920 59 19 3920 59 91 3920 59 92 3920 59 99 3920 61 3920 61 10 3920 61 20 (2) Flexible, plain Other Other: Rigid, plain Flexible, plain Other Other: - - - - - - - --- Polyacrylate sheets: - - - - - - - - - - - Rigid, plain Flexible, plain Other Other: Rigid, plain Flexible, plain Other Of polycarbonates, alkyd resins, polyallyl esters or other polyesters : Of polycarbonates: Rigid, plain Flexible, plain 3920 61 90 --- Other 3920 62 3920 62 10 3920 62 20 3920 62 90 3920 63 3920 63 10 3920 63 20 - - - - - - - Of poly (ethylene terephthalate): Rigid, plain Flexible, plain Other Of unsaturated polyesters: Rigid, plain Flexible, plain (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 21 (1) 3920 63 90 3920 69 3920 69 11 3920 69 12 3920 69 19 3920 69 21 3920 69 22 3920 69 29 3920 69 31 3920 69 32 3920 69 39 3920 69 91 3920 69 92 3920 69 99 3920 71 3920 71 11 3920 71 19 3920 71 21 3920 71 29 (2) Other Of other polyesters: Packaging film: Rigid, plain Flexible, plain Other Sun and/or dust control film: Rigid, plain Flexible, plain Other Other film: Rigid, plain Flexible, plain Other Other: Rigid, plain Flexible, plain Other Of cellulose or its chemical derivatives: Of regenerated cellulose: Cello phane transparent: Film Other - - - - - - - - - - - - - - - - - - - - - - - --- Sheets of cellulose nitrate and celluloid, whether or not plasticized: - - - Plain Other Other: (3) kg. (4) 1[10%] (5) - kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. kg. 1[10%] 1[10%] kg. kg. 1[10%] 1[10%] - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 22 (1) 3920 71 91 3920 71 92 3920 71 99 2*** 3920 73 3920 73 11 3920 73 12 3920 73 19 3920 73 21 3920 73 22 3920 73 29 3920 73 91 3920 73 92 3920 73 99 3920 79 3920 79 11 3920 79 12 3920 79 19 3920 79 91 3920 79 92 (2) Rigid, plain Flexible, plain Other Of cellulose acetate: Sheet of cellulose acetate, non- plasticized: Rigid, plain Flexible, plain Other Sheets of cellulose acetate, plasticized: Rigid, plain Flexible, plain Other Other: Rigid, plain Flexible, plain Other Of other cellulose derivatives: Sheets of cellulose nitrate and celluloid, whether or not plasticized: Rigid, plain Flexible, plain Other Other : Rigid, plain Flexible, plain (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - - - - - - - - - - - - - - - (5) - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. In heading 3920, sub-heading 3920 72, tariff items 3920 72 10 to 3920 72 90 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 23 (1) 3920 79 99 3920 91 3920 91 10 3920 91 20 3920 91 90 3920 92 (2) Other Of other plastics: Of poly (vinyl butyral): Rigid, plain Flexible, plain Other Of polyamides: - 2[- --- --- --- --- - ---- Poly (amide fluoride) film: 3920 92 11 ---- Rigid, plain 3920 92 12 ---- Flexible, plain 3920 92 19 ---- Other --- Other: 3920 92 91 3920 92 92 3920 92 99 3920 93 3920 93 10 3920 93 20 3920 93 90 3920 94 3920 94 10 3920 94 20 3920 94 90 3920 99 - - - - --- --- - - - - --- --- --- Rigid, plain Flexible, plain Other Of amino-resins : Rigid, plain Flexible, plain Other Of phenolic resins : Rigid, plain Flexible, plain Other Of other plastics: Plates, sheets, film, foil and strip of poly(vinyl acetate): (3) kg. (4) 1[10%] (5) - kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 10% 10% 10% 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - -] - - - - - - - - - - - - 3920 99 11 - Rigid, plain kg. 1[10%] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for sub-heading 3920 91 and tariff items 3920 91 11 to 3920 91 19 and the entries relating thereto (w.e.f. 1-1-2020). 24 (1) 3920 99 12 3920 99 19 3920 99 21 3920 99 22 3920 99 29 3920 99 31 3920 99 32 3920 99 39 3920 99 41 3920 99 42 3920 99 49 3920 99 51 3920 99 52 3920 99 59 3920 99 60 3920 99 91 3920 99 92 3920 99 99 3921 (2) Flexible, plain Other Film, sheets, strip of vinyl plastics: Rigid, plain Flexible, plain Other Plates, sheets, strip, film or foil of copolymers of vinyl chloride and vinyl acetate: Rigid, plain Flexible, plain Other Sheet of poly (tetrafluoro-ethylene) (PTFE): Rigid, plain Flexible, plain Other Retro reflective sheeting: Rigid, plain Flexible, plain Other Clicking boards for leather machinery Other : Rigid, plain Flexible, plain Other OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS Cellular: (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 2[15%] - - - - - - - - - - - - - - - - - - - - - - - - (5) - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) (w.e.f. 28-3-2018). 25 (1) 3921 11 00 3921 12 00 3921 13 3921 13 10 3921 13 90 3921 14 00 3921 19 00 3921 90 3921 90 10 3921 90 21 3921 90 22 3921 90 23 3921 90 24 3921 90 25 3921 90 26 3921 90 29 3921 90 31 3921 90 32 3921 90 33 3921 90 34 3921 90 35 3921 90 36 3921 90 39 3921 90 91 3921 90 92 (2) Of polymers of styrene Of polymers of vinyl chloride Of polyurethanes: Flexible Other Of regenerated cellulose Of other plastics Other: Thermocol - - - --- --- - - - - --- Of polymers of vinyl chloride: - - - - - - - - - - - - - - - - - - Rigid, lacquered Flexible, lacquered Rigid, metallised Flexible, metallised Rigid, laminated Flexible, laminated Other Of regenerated cellulose : Rigid, lacquered Flexible, lacquered Rigid, metallised Flexible, metallised Rigid, laminated Flexible, laminated Other Other: Rigid, lacquered Flexible, lacquered (3) kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 26 (1) 3921 90 93 3921 90 94 3921 90 95 3921 90 96 3921 90 99 3922 3922 10 00 3922 20 00 3922 90 00 3923 3923 10 3923 10 10 3923 10 20 - - - - - - - - - - - (2) Rigid, metallised Flexible, metallised Rigid, laminated Flexible, laminated Other BATHS, SHOWER-BATHS, SINKS, WASH-BASINS, BIDETS, LAVATORY PANS, SEATS AND COVERS, FLUSHING CISTERNS AND SIMILAR SANITARY WARE, OF PLASTICS Baths, shower-baths, sinks and wash basins Lavatory seats and covers Other ARTICLES FOR THE CONVEYANCE OR PACKING OF GOODS, OF PLASTICS; STOPPERS, LIDS, CAPS AND OTHER CLOSURES, OF PLASTICS Boxes, cases, crates and similar articles: Plastic containers for audio or video cassettes, cassette tapes, floppy disk and similar articles (3) kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. 2[15%] kg. kg. 2[15%] 2[15%] kg. 2[15%] Watch-box, jewellery box and similar containers of plastics kg. 2[15%] 3923 10 30 3923 10 40 - -- Insulated ware Packing for accommodating connectors 3923 10 90 --- Other kg. kg. 2[15%] 2[15%] kg. 2[15%] 3923 21 00 3923 29 3923 29 10 - - - - Sacks and bags (including cones): Of polymers of ethylene kg. 2[15%] Of other plastics: Of poly (vinyl chloride) kg. 2[15%] (5) - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by the Customs Tariff Act, 1975 vide Notification No 67/2018-Customs for “10” (w.e.f. 27-09-2018). 27 (1) (2) 3923 29 90 --- Other (3) kg. (4) 1[15%] (5) - 3923 30 3923 30 10 3923 30 90 3923 40 00 3923 50 3923 50 10 3923 50 90 3923 90 3923 90 10 3923 90 20 3923 90 90 3924 3924 10 3924 10 10 3924 10 90 3924 90 3924 90 10 3924 90 20 3924 90 90 3925 - - - - - - - - --- --- --- - - - - --- --- --- Carboys, bottles, flasks and similar articles: Insulated ware Other Spools, cops, bobbins and similar supports Stoppers, lids, caps and other closures: Caps and closures for bottles Other Other: Insulated ware Aseptic bags Other TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND 2[HYGIENIC OR TOILET] ARTICLES, OF PLASTICS Tableware and kitchenware: Insulated ware Other Other: Toilet articles Insulated ware Other BUILDERS' WARE OF PLASTICS, NOT ELSEWHERE SPECIFIED OR INCLUDED kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - - - - - - - 1. Subs. by the Customs Tariff Act, 1975 vide Notification No 67/2018-Customs for “10” (w.e.f. 27-09-2018). 2. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “TOILET” (w.e.f. 1-1-2007). 28 (1) 3925 10 00 3925 20 00 3925 30 00 3925 90 3925 90 10 3925 90 90 3926 3926 10 3926 10 11 3926 10 19 3926 10 91 3926 10 99 3926 20 3926 20 11 3926 20 19 3926 20 21 3926 20 29 - - - - --- --- - - - - - - - - (2) Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l (3) kg. (4) 1[15%] Doors, windows and their frames and thresholds for doors kg. 1[15%] Shutters, blinds (including venetian blinds) and similar articles and parts thereof kg. 1[15%] Other: Of polyurethane Other OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF HEADINGS 3901 TO 3914 Office or school supplies: Office supplies of a kind classified as stationery other than pins, clips, and writing instruments: Of polyurethane foam Other Other: Of polyurethane foam Other Articles of apparel and clothing accessories (including gloves, mittens and mitts) : --- Gloves: - - - - - Disposable Non-disposable Aprons: Of polyurethane foam Other kg. kg. 1[15%] 1[15%] kg. kg. kg. kg. kg. kg. kg. kg. 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] (5) - - - - - - - - - - - - - 1. Subs. by Act 13 of 2021, s. 104(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 28-03-2021). 2. Subs. by the Customs Tariff Act, 1975 vide Notification No 67/2018-Customs for “10” (w.e.f. 27-09-2018). 29 (1) (2) (3) (4) (5) 3926 20 31 3926 20 39 3926 20 41 3926 20 49 3926 20 91 - - - --- - - - - Plastic stickers for garments: Of polyurethane foam Other Collar stays, patties, butterfly, shoulder-pads and other stays: Of polyurethane foam Other Other: Of polyurethane foam 3926 20 99 --- Other 3926 30 3926 30 10 3926 30 90 3926 40 3926 40 11 3926 40 19 3926 40 21 3926 40 29 3926 40 31 3926 40 39 3926 40 41 3926 40 49 - - - - Fittings for furniture, coach work or the like: Of polyurethane foam Other Statuettes and other ornamental articles : -- Bangles: Of polyurethane foam Other Beads: Of polyurethane foam Other Statuettes: Of polyurethane foam Other - - - - - - - - --- - - kg. kg. 1[15%] 1[15%] kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] kg. kg. 1[15%] 1[15%] kg. kg. kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] Table and other household articles (including hotel and restaurant) for decoration: Of polyurethane foam Other kg. kg. 1[15%] 1[15%] 1. Subs. by the Customs Tariff Act, 1975 vide Notification No 67/2018-Customs for “10” (w.e.f. 27-09-2018). 30 - - - - - - - - - - - - - - - - (1) (2) (3) (4) (5) 3926 40 51 3926 40 59 3926 40 60 3926 40 91 3926 40 99 3926 90 3926 90 10 3926 90 21 3926 90 29 3926 90 31 3926 90 39 3926 90 41 3926 90 49 3926 90 51 3926 90 59 - - - - - - - - - - - - - - - - - - - - - Decorative sheets: Of polyurethane foam Other Sequine Other: Of polyurethane foam Other Other: kg. kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] PVC belt conveyor kg. 1[15%] Couplers, packing rings, O rings and the like: Of polyurethane foam Other kg. kg. 1[15%] 1[15%] Lasts, with or without steel hinges ; EVA and grape sheets for soles and heels; welts: Of polyurethane foam Other kg. kg. 1[15%] 1[15%] Rings, buckles, tacks, washers and other decorative fittings made of plastic used as trimmings and embellishments for leather products; patterns for leather foot wear, leather garments and leather goods: Of polyurethane foam Other Retroreflective sheeting of other than of heading 3920: Of polyurethane foam Other kg. kg. 1[15%] 1[15%] kg. kg. 1[15%] 1[15%] --- Hangers: 3926 90 61 - Of polyurethane foam kg. 1[15%] 1. Subs. by the Customs Tariff Act, 1975 vide Notification No 67/2018-Customs for “10” (w.e.f. 27-09-2018). 31 - - - - - - - - - - - - - - - (1) 3926 90 69 3926 90 71 3926 90 79 3926 90 80 3926 90 91 3926 90 99 (2) Other (3) kg. (4) 1[15%] (5) - Plastic or nylon tipped hammers; insulating liner of nylon , HDPE: Of polyurethane foam Other Polypropylene articles, not elsewhere specified or included Other: Of polyurethane foam Other kg. kg. kg. 1[15%] 1[15%] 1[15%] kg. kg. 2[15%] 2[15%] - - - - - - - - - - - - - 1. Subs. by the Customs Tariff Act, 1975 vide Notification No 67/2018-Customs for “10” (w.e.f. 27-09-2018). 2. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) (w.e.f. 28-3-2018). 32 CHAPTER 40 Rubber and Articles Thereof Notes 1. Except where the context otherwise requires, throughout this Schedule 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. This Chapter does not cover: (a) Goods of Section XI (textiles and textile articles); (b) Footwear or parts thereof of Chapter 64; (c) Headgear or parts thereof (including bathing caps) of Chapter 65; (d) Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber; (e) Articles of Chapter 90, 92, 94 or 96; or (f) Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 4011 to 4013). 3. In headings 4001 to 4003 and 4005, the expression “primary forms” applies only to the following forms: (a) Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions); (b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms. 4. In Note 1 to this Chapter and in heading 4002, the expression “synthetic rubber” applies to: (a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 180 C and 290 C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by Note 1[5(B)](ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted; (b) Thioplasts (TM); and (c) Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above. 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “5(b)”(w.e.f. 1-1-2007). 1 5. 1[(A)] Headings 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with: (i) vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex); (ii) pigments or other colouring matter, other than those added solely for the purpose of identification; (iii) plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (b); 1[(B)] The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 4001 or 4002, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material: (i) emulsifiers or anti-tack agents; (ii) small amounts of breakdown products of emulsifiers; (iii) very small amounts of the following: heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electro-positive freeze-resisting agents, peptisers, rubber preservatives, 2[stabilisers], viscosity-control agents, or similar special-purpose additives. latexes), anti-oxidants, coagulants, crumbling agents, 6. For the purposes of heading 4004, 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 4008. 8. Heading 4010 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. 9. In headings 4001, 4002, 4003, 4005 and 4008, 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 4008 the expressions “rods” and “profile shapes” apply only to such products, whether or not cut to length or surface-worked but not otherwise worked. SUPPLEMENTARY NOTES 1. For the purposes of headings 4009 and 4010, while calculating the percentage of rubber compound contents, the weight of canvas, yarn, metallic wires, washers, rivets and the like, where such products, form integral part of ingredient of such rubber products, shall be taken into account, but the weight of metallic fitments and surface finishing necessary to make the belting and tubing suitable for particular end uses, shall be ignored. 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “(a)” and “(b)” (w.e.f. 1-1-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “vulcanised” (w.e.f. 1-1-2020). 2 2. Tariff item 4008 21 10 shall also apply to “plates”, “sheets”, and “strips”, whether or not cut to shape and surface-worked or further worked so as to render them fit for resoling or repairing or re- treading of rubber tyres. Tariff Item Description of goods Unit Rate of duty (1) 4001 4001 10 4001 10 10 4001 10 20 4001 21 00 4001 22 00 4001 29 4001 29 10 4001 29 20 4001 29 30 4001 29 40 4001 29 90 4001 30 00 4002 (2) (3) (4) (5) Standard Preferential Areas - --- --- - -- -- -- --- --- --- --- --- - NATURAL RUBBER, BALATA, GUTTA- PERCHA, GUAYULE, CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP Natural rubber latex, whether or not pre-vulcanised: Prevulcanised Other than prevulcanised Natural rubber in other forms: Smoked sheets Technically specified natural rubber (TSNR) Other: Hevea Pale crepe Estate brown crepe Oil extended natural rubber Other Balata, gutta-percha, guayule, chicle and similar natural gums SYNTHETIC RUBBER AND FACTICE DERIVED FORM OILS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP; MIXTURES OF ANY PRODUCT OF HEADING 4001 WITH ANY PRODUCT OF THIS HEADING, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP - Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR): kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 70% 70% 20% 20% 20% 20% 20% 20% 20% 1[10%] - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except tariff items 4001 10 10, 4001 10 20, 40012 100, 4001 22 00, 4001 29 10, 4001 29 20, 4001 29 30, 4001 29 40, 4001 29 90 and 4011 30 00) (w.e.f. 11-5-2007). 3 (1) 4002 11 00 4002 19 4002 19 10 4002 19 20 4002 19 30 --- -- --- --- --- (2) Latex Other: Oil extended styrene butadiene rubber Styrene butadiene rubber with styrene content exceeding 50% Styrene butadiene styrene oil bound copolymer 4002 19 90 --- Other 4002 20 00 4002 31 00 4002 39 00 4002 41 00 4002 49 00 4002 51 00 4002 59 00 4002 60 00 4002 70 00 4002 80 - - -- -- - -- -- - -- -- - - - 4002 80 10 4002 80 20 --- --- Butadiene rubber (BR) Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR) : Isobutene-isoprene (butyl) rubber (IIR) kg. Other Chlorprene (Chlorobutadiene) rubber (CR): Latex Other Acrylonitrile-butadiene rubber (NBR): Latex Other Isoprene rubber (IR) Ethylene-propylene-non-conjugated diene rubber (EPDM) Mixtures of any product of heading 40 01 with any product of this heading: Latex Chemically modified form of natural rubber including graft rubber 4002 80 90 --- Other - Other: (3) kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] kg. 1[10%] kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] kg. 1[10%] (5) - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except tariff items 4001 10 10, 4001 10 20, 40012 100, 4001 22 00, 4001 29 10, 4001 29 20, 4001 29 30, 4001 29 40, 4001 29 90 and 4011 30 00) (w.e.f. 11-5-2007). 4 (1) 4002 91 00 4002 99 4002 99 10 4002 99 20 -- -- --- --- (2) Latex Other: Factice (rubber substitute derived from oil) Tread rubber compound, cushion compound, cushion gum and tread gum for resoling or repairing or retreating rubber tyres 4002 99 90 --- Other 4003 00 00 4004 00 00 4005 4005 10 00 4005 20 4005 20 10 4005 20 90 4005 91 4005 91 10 4005 91 90 4005 99 4005 99 10 4005 99 90 - - - - - - - - - - - RECLAIMED RUBBER IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP WASTE, PARINGS AND SCRAP OF RUBBER (OTHER THAN HARD RUBBER) AND POWDERS AND GRANULES OBTAINED THEREFROM COMPOUNDED RUBBER, UNVULCANISED, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP Compounded with carbon black or silica Solutions; dispersions other than those of sub-heading 4005 10: Can sealing compound Other Other: Plates, sheets and strip: Hospital sheeting Other Other: Granules of unvulcanised natural or synthetic rubber, compounded, ready for vulcanisation (3) kg. (4) 1[10%] kg. 1[10%] kg. 1[10%] kg. kg. 1[10%] 1[10%] kg. 1[10%] kg. 1[10%] kg. kg. 1[10%] 1[10%] kg. kg. 1[10%] 1[10%] kg. 1[10%] Other kg. 1[10%] (5) - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except tariff items 4001 10 10, 4001 10 20, 40012 100, 4001 22 00, 4001 29 10, 4001 29 20, 4001 29 30, 4001 29 40, 4001 29 90 and 4011 30 00) (w.e.f. 11-5-2007). 5 (1) 4006 4006 10 00 4006 90 4006 90 10 4006 90 90 4007 4007 00 4007 00 10 4007 00 20 4007 00 90 4008 4008 11 4008 11 10 4008 11 90 4008 19 4008 19 10 4008 19 90 4008 21 4008 21 10 (2) (3) (4) (5) OTHER FORMS (FOR EXAMPLE, RODS, TUBES AND PROFILE SHAPES) AND ARTICLES (FOR EXAMPLE, DISCS AND RINGS), OF UNVULCANISED RUBBER “Camel-back” strips for retreating rubber tyres kg. 1[10%] Other: Thread, not covered Other VULCANISED RUBBER THREAD AND CORD Vulcanised rubber thread and cord: Thread, not covered Cord, not covered Other PLATES, SHEETS, STRIP, RODS AND PROFILE SHAPES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER Of cellular rubber: Plates, sheets and strip: Of micro-cellular rubber Other Other: Blocks of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined, for footwear Other Of non-cellular rubber: Plates, sheets and strip: kg. kg. 1[10%] 1[10%] kg. kg. kg. 1[10%] 1[10%] 1[10%] kg. kg. 1[10%] 1[10%] kg. 1[10%] kg. 1[10%] Used in the manufacture of soles, heels or soles and heels combined, for footwear kg. 1[10%] - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except tariff items 4001 10 10, 4001 10 20, 40012 100, 4001 22 00, 4001 29 10, 4001 29 20, 4001 29 30, 4001 29 40, 4001 29 90 and 4011 30 00) (w.e.f. 11-5-2007). 6 (1) 4008 21 20 4008 21 90 4008 29 4008 29 10 - - - - 4008 29 20 --- 4008 29 30 4008 29 40 --- --- (2) For resoling or repairing or retreating rubber tyres Other Other: Rubber sheets and resin rubber sheets for soles and heels Blocks used in the manufacture of soles, heels or soles and heels combined, for footwear Latex foam sponge Tread rubber and tread packing strip for resoling or repairing or retreating rubber tyres (3) kg. (4) 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. kg. 1[10%] 1[10%] 4008 29 90 --- Other kg. 1[10%] 4009 4009 11 00 4009 12 00 4009 21 00 4009 22 00 4009 31 00 4009 32 00 4009 41 00 - - - - - - - - - - - TUBES, PIPES AND HOSES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER, WITH OR WITHOUT THEIR FITTINGS (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES) Not reinforced or otherwise combined with other materials: Without fittings With fittings Reinforced or otherwise combined only with metal: Without fittings With fittings Reinforced or otherwise combined only with textile materials: Without fittings With fittings Reinforced or otherwise combined with other materials: kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] Without fittings kg. 1[10%] (5) - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except tariff items 4001 10 10, 4001 10 20, 40012 100, 4001 22 00, 4001 29 10, 4001 29 20, 4001 29 30, 4001 29 40, 4001 29 90 and 4011 30 00) (w.e.f. 11-5-2007). 7 (1) 4009 42 00 4010 4010 11 4010 11 10 4010 11 90 4010 12 4010 12 10 4010 12 90 2*** 4010 19 4010 19 10 4010 19 90 4010 31 4010 31 10 4010 31 90 4010 32 - - - - - - - - - - - - 3[-- - - - (2) With fittings (3) kg. (4) 1[10%] (5) - CONVEYOR OR TRANSMISSION BELTS OR BELTING OF VULCANISED RUBBER Conveyor belts or belting: Reinforced only with metal: Where the rubber compound content is less than 25% by weight Other Reinforced only with textile materials: Where the rubber compound content is less than 25% by weight Other Other: kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] Where the rubber compound content is less than 25% by weight Other kg. 1[10%] kg. 1[10%] Transmission belts or belting: Endless transmission belts of trapezoidal cross-section (V-belts), V- ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm:] Where the rubber compound content is less than 25% by weight Other Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm: kg. 1[10%] kg. 1[10%] - - - - - - - - 1. Subs. by Act 22 of 2007 s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except tariff items 4001 10 10, 4001 10 20, 40012 100, 4001 22 00, 4001 29 10, 4001 29 20, 4001 29 30, 4001 29 40, 4001 29 90 and 4011 30 00) (w.e.f. 11-5-2007). 2. Sub-heading 4010 13, tariff items 4010 13 10 and 4010 13 90 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 3. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for the entry in column (2) occurring against sub-heading 4010 31 (w.e.f. 1-1-2020). 8 (1) (2) (3) (4) (5) 4010 32 10 --- Where the rubber compound content is kg. 1[10%] 4010 32 90 4010 33 --- 2[-- 4010 33 10 4010 33 90 4010 34 - - - less than 25% by weight Other kg. 1[10%] Endless transmission belts of trapezoidal cross- section (V-belts), V- ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm:] Where the rubber compound content is less than 25% by weight Other Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm: kg. 1[10%] kg. 1[10%] 4010 34 10 --- Where the rubber compound content is kg. 1[10%] 4010 34 90 4010 35 4010 35 10 4010 35 90 4010 36 --- - - - - less than 25% by weight Other Endless synchronous belts of an outside circumference exceeding 60 cm but not exceeding 150 cm: Where the rubber compound content is less than 25% by weight Other Endless synchronous belts of an outside circumference exceeding 150 cm but not exceeding 198 cm: kg. 1[10%] kg. 1[10%] kg. 1[10%] 4010 36 10 --- Where the rubber compound content is kg. 1[10%] less than 25% by weight 4010 36 90 --- Other kg. 1[10%] 4010 39 - - Other: Where the rubber compound content is less than 25% by weight: - - - - - - - - - - 1. Subs. by Act 22 of 2007 s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except tariff items 4001 10 10, 4001 10 20, 40012 100, 4001 22 00, 4001 29 10, 4001 29 20, 4001 29 30, 4001 29 40, 4001 29 90 and 4011 30 00) (w.e.f. 11-5-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for the entry in column (2) occurring against sub-heading 4010 33 (w.e.f. 1-1-2020). 9 (1) 4010 39 11 4010 39 12 4010 39 19 4010 39 91 (2) Endless flat belt Ply belting Other Other: Endless flat belt - - - - - 4010 39 92 ---- Ply belting 4010 39 99 4011 4011 10 4011 10 10 - - - Other NEW PNEUMATIC TYRES, OF RUBBER Of a kind used on motor cars (including station wagons and racing cars): Radials 4011 10 90 --- Other 4011 20 4011 20 10 4011 20 90 4011 30 00 4011 40 4011 40 10 4011 40 20 4011 40 90 4011 50 4011 50 10 4[4011 50 90 4011 70 00 - - - - - - --- --- - - --- - Of a kind used on buses or lorries: Radials Other Of a kind used on aircraft Of a kind used on motor cycles: For motor cycles For motor scooters Other Of a kind used on bicycles: Multi-cellular polyurethane (MCP) tubeless tyres Other Of a kind used on agricultural or forestry vehicles and machines (3) kg. kg. kg. kg. kg. kg. u u u u u u u u u u u (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 2[15%] 1[10%] 3[15%] 1[10%] 3% 1[10%] 1[10%] 1[10%] 1[10%] 10% 10% (5) - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except tariff items 4001 10 10, 4001 10 20, 40012 100, 4001 22 00, 4001 29 10, 4001 29 20, 4001 29 30, 4001 29 40, 4001 29 90 and 4011 30 00) (w.e.f. 11-5-2007). 2. Subs. by the Customs Tariff Act, 1975 vide Notification No 67/2018-Customs, for “10%” dated 26.09.2018 (w.e.f. 27-10-2018). 3. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) occurring against tariff item 4011 20 10 (w.e.f. 28-3-2018). 4. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for tariff items 4011 50 90 to 4011 99 00 and the entries relating thereto (w.e.f. 1-1-2017). 10 (2) Of a kind used on construction, mining or industrial handling vehicles and machines (3) (4) u 10% (5) - Other u 10% -] (1) 4011 80 00 4011 90 00 4012 4012 11 00 4012 12 00 4012 13 00 4012 19 4012 19 10 4012 19 90 4012 20 - - - - - - - - - - RETREADED OR USED PNEUMATIC TYRES OF RUBBER, SOLID OR CUSHION TYRES, TYRE TREADS AND TYRE FLAPS, OF RUBBER 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: For two wheelers Other Used pneumatic tyres: 4012 20 10 --- 4012 20 20 --- For buses, lorries and earth moving equipments including light commercial vehicles For passenger automobile vehicles, including two wheelers, three wheelers and personal type vehicles 4012 20 90 --- Other 4012 90 4012 90 10 4012 90 20 4012 90 30 4012 90 41 4012 90 49 4012 90 50 - - - - - - - - Other: Solid rubber tyres for motor vehicles Solid rubber tyres for other vehicles Tyres with metal framework kg. kg. kg. Tyre flaps: Of a kind used in two-wheeled and three-wheeled motor vehicles Other Tyre treads, interchangeable kg. 1[10%] kg. kg. 1[10%] 1[10%] u u u u u u u u 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except tariff items 4001 10 10, 4001 10 20, 40012 100, 4001 22 00, 4001 29 10, 4001 29 20, 4001 29 30, 4001 29 40, 4001 29 90 and 4011 30 00) (w.e.f. 11-5-2007). 11 (1) (2) 4012 90 90 --- Other (3) kg. (4) 1[10%] (5) - 4013 4013 10 4013 10 10 4013 10 20 4013 20 00 4013 90 4013 90 10 4013 90 20 4013 90 30 4013 90 41 4013 90 49 4013 90 50 - - - - - - - - - - - - INNER TUBES, OF RUBBER Of a kind used on motor cars (including station wagons and racing cars), buses or lorries: For motor cars For lorries and buses Of a kind used on bicycles Other: For aircraft For motor cycle For off the road vehicles, not elsewhere specified or included For tractors: Rear tyres Other Of a kind used in tyres of cycle rickshaws and three-wheeled powered cycle-rickshaws 4013 90 90 --- Other u u u u u u u u u u 4014 4014 10 4014 10 10 4014 10 20 4014 90 4014 90 10 4014 90 20 4014 90 30 HYGIENIC OR PHARMACEUTICAL ARTICLES (INCLUDING TEATS), OF VULCANISED RUBBER OTHER THAN HARD RUBBER, WITH OR WITHOUT FITTINGS OF HARD RUBBER Sheath contraceptives: Rubber contraceptives, male (condoms) kg. Rubber contraceptives, female (diaphragms), such as cervical caps Other: Hot water bottles Ice bags Feeding bottle nipples kg. kg. kg. kg. - - - - --- --- --- 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except tariff items 4001 10 10, 4001 10 20, 40012 100, 4001 22 00, 4001 29 10, 4001 29 20, 4001 29 30, 4001 29 40, 4001 29 90 and 4011 30 00) (w.e.f. 11-5-2007). 12 (1) (2) 4014 90 90 --- Other (3) kg. (4) 1[10%] (5) - 4015 4015 11 00 4015 19 00 4015 90 4015 90 10 4015 90 20 4015 90 30 4015 90 91 4015 90 99 4016 4016 10 00 4016 91 00 4016 92 00 4016 93 4016 93 10 4016 93 20 4016 93 30 4916 93 40 4016 93 50 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES (INCLUDING GLOVES, MITTENS AND MITTS) FOR ALL PURPOSES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER Gloves, mittens and mitts: Surgical Other Other: Rubber apron Labels Industrial gloves Other: Diving suits Other OTHER ARTICLES OF VULCANISED RUBBER OTHER THAN HARD RUBBER Of cellular rubber Other: Floor coverings and mats Erasers Gaskets, washers and other seals: Patches for puncture repair of self vulcanising rubber or a rubber backing Rubber rings (O-ring) Rubber seals (Oil seals and the like) - - - - --- --- --- --- --- --- - - - - - - - - --- Gaskets --- Washers 4016 93 60 --- Plugs p a p a 1[10%] 1[10%] p a 1[10%] 2[kg.] 1[10%] p a 1[10%] kg. kg. 1[10%] 1[10%] kg. 1[10%] kg. kg. 1[10%] 1[10%] kg. 1[10%] kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except tariff items 4001 10 10, 4001 10 20, 40012 100, 4001 22 00, 4001 29 10, 4001 29 20, 4001 29 30, 4001 29 40, 4001 29 90 and 4011 30 00) (w.e.f. 11-5-2007). 2. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for the entry in column (3) (w.e.f. 6-8-2014). 13 (1) (2) 4016 93 90 --- Other 4016 94 00 4016 95 4016 95 10 4016 95 90 4016 99 4016 99 10 4016 99 20 4016 99 30 4016 99 40 4016 99 50 4016 99 60 4016 99 70 4016 99 80 4016 99 90 4017 4017 00 4017 00 10 4017 00 20 4017 00 30 4017 00 40 4017 00 50 4017 00 90 - - - - - - - - --- --- --- --- --- --- - - - - --- --- --- Boat or dock fenders, whether or not inflatable Other inflatable articles: Air mattresses Other Other: Rubber cots for textile industry Rubber bands Rubber threads Rubber blankets Rubber cushions Rubber bushes Ear plug Stoppers Other HARD RUBBER (FOR EXAMPLE, EBONITE) IN ALL FORMS, INCLUDING WASTE AND SCRAP; ARTICLES OF HARD RUBBER Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber: Plates, sheets, rods and tubes of ebonite and vulcanite Scrap, waste and powder of hardened rubber (ebonite and vulcanite) Printers’ rollers Textile rollers Typewriters and cyclostyling rollers Other (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 2[20%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 2[20%] kg. 1[10%] kg. 1[10%] kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except tariff items 4001 10 10, 4001 10 20, 40012 100, 4001 22 00, 4001 29 10, 4001 29 20, 4001 29 30, 4001 29 40, 4001 29 90 and 4011 30 00) (w.e.f. 11-5-2007). 2. Subs. by Act 28 of 2016, s. 141(i) and the Third Schedule, for the entry in column (4) occurring against tariff item 4016 95 90 (w.e.f. 1-1-2017). 14 CHAPTER 41 Raw hides and skins (other than furskins) and leather NOTES 1. This Chapter does not cover: (a) parings or similar waste, of raw hides or skins (heading 0511); (b) birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; or (c) 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, 1[of camels (including dromedaries)] of reindeer, of elk, of deer, of roebucks or of dogs. 2. (A) Headings 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 4101 to 4103, as the case may be). (B) For the purposes of headings 4104 to 4106, the term “crust” includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying. 3. Throughout this Schedule, the expression “composition leather” means only substances of the kind referred to in heading 4115. Tariff Item Description of goods Unit Rate of duty Std. Prefnl. Areas (3) (4) (5) (1) 4101 (2) RAW HIDES AND SKINS OF BOVINE (INCLUDINGBUFFALO) OR EQUINE ANIMALS (FRESH OR SALTED, D R I E D , L I M E D , P I C K L E D O R O T H E RW I S E P RE S E RV E D, B UT N O T TA NNE D , PAR CH M E NT - DRESSED OR FURTHER PREPARED), WHETHER OR NOT DEHAIRED OR SPLIT 1. Ins. by Act 21 of 2006, s. 67(b) and the Seventh Schedule (w.e.f. 1-1-2007). 1 (1) (2) (3) (4) (5) 1[4101 20 - Whole hides and skins, unsplit of a weight per skin not exceeding 8 kg. when simply dried, 10kg. when dry- salted, or 16 kg. when or fresh,wet-salted otherwise preserved: 4101 20 10 - Of cow, including cow calf kg. Free 4101 20 20 - Of buffalo, including buffalo calf kg. Free 4101 20 90 - Other kg. Free 4101 50 - Whole hides and skins, of a weight exceeding 16 kg. : 4101 50 10 --- Of cow, including cow calf kg. kg. kg. kg. kg. 2[kg.] 4101 50 20 --- Of buffalo, including buffalo calf 4101 50 90 --- Other - - - 4101 90 4101 90 10 4101 90 90 4102 Other, including butts, bends and bellies: Of cow, including cow calf Other RAW SKINS OF SHEEP OR LAMBS (FRESH, OR SALTED, DRIED, LIMED, PICKLED OR OTHERWISE PRESERVED, BUT NOT TANNED, PARCHMENT-DRESSED OR FURTHER PREPARED), WHETHER OR NOT WITH WOOL ON OR SPLIT, OTHER THAN THOSE EXCLUDED BY NOTE 1 ( C ) TO THIS CHAPTER Free Free Free Free Free - - - - - - - - 1. Subs. by Act 8 of 2011, s. 60 (a)(ii), for entry in heading 4101, for sub-heading 4101 20 (w.e.f 01-01-2012). 2. Subs. by Act 25 of 2014, s. 113 and the Eighth Schedule, for the entry in column (3) occurring against all the tariff items of heading 4102 (w.e.f. 6-8-2014). 2 (4) (5) (1) 4102 10 4102 10 10 4102 10 20 4102 10 30 4102 21 4102 21 10 4102 21 20 4102 21 30 4102 29 4102 29 10 4102 29 20 4103 2[***] 4103 20 00 4103 30 00 4103 90 00 - - - - - - - - - - - - - - - Free Free Free Free Free Free Free Free (2) With wool on: Sheep skins Pelts of baby lambs (3) 1[kg.] 1[kg.] 1[kg.] Lamb skins, other than pelts 1[kg.] Without wool on: Pickled : Sheep skins Lamb skins Lamb pelt Other: Sheep skins Lamb skins 1[kg.] 1[kg.] 1[kg.] 1[kg.] 1[kg.] 1[kg.] OTHER RAW HIDES AND SKINS (FRESH, OR SALTED, DRIED, LIMED, PICKLED OR OTHERWISE PRESERVED, BUT NOT TANNED, PARCHMENT-DRESSED OR FURTHER PREPARED), WHETHER OR NOT DEHAIRED OR SPLIT, OTHER THAN THOSE EXCLUDED BY NOTE 1(B) OR 1(C) TO THIS CHAPTER Of reptiles Of swine Other kg. kg. kg. Free Free Free - - - - - - - - - - - 1. Subs. by Act 25 of 2014, s. 113 and the Eighth Schedule, for the entry in column (3) occurring against all the tariff items of heading 4102 (w.e.f. 6-8-2014). 2. The heading 4103, sub-heading 4103 10, tariff items 4103 10 10 to 4103 10 90 Omitted by Act 21 of 2006, s. 67(b) and the Seventh Schedule (w.e.f. 1-1-2007). 3 (1) 4104 4104 11 00 4104 11 00 4104 19 00 4104 41 00 4104 49 00 4105 4105 10 00 4105 30 00 4106 4106 21 00 4106 22 00 - - - - - - - - - - - - - (2) (3) (4) (5) TANNED OR CRUST HIDES AND SKINS OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS, WITHOUT HAIR ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED In the wet state (including wet-blue): Full grains, unsplit; grain splits Full grains, unsplit; grain splits Other In the dry state (crust): Full grains, unsplit; grain splits Other TANNED OR CRUST SKINS OF SHEEP OR LAMBS, WITH OUT WOOL ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED In the wet state (including wet-blue) In the dry state (crust) TANNED OR CRUST HIDES AND SKINS OF OTHER ANIMALS, WITHOUT WOOL OR HAIR ON, WHETHER OR NOT SPLIT BUT NOT FURTHER PREPARED Of goats or kids: In the wet state (including wet-blue) In the dry state (crust) Of swine: kg. kg. kg. kg. kg. kg. kg. kg. kg. [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items (except tariff items of headings 4101, 4102 and 4103) (w.e.f. 11-5-2007). 4 (1) (2) (3) (4) (5) 4106 31 00 - In the wet state (including wet-blue) kg. [10%]1 4106 32 00 - In the dry state (crust) kg. [10%]1 4106 40 00 - Of reptiles kg. [10%]1 - Other: 4106 91 00 - In the wet state (including wet-blue) kg. [10%]1 4106 92 00 - In the dry state (crust) kg. [10%]1 4107 - - 4107 11 00 LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING, INCLUDING PARCHMENT- DRESSED LEATHER, OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS, WITHOUT HAIR ON, WHETHER OR NOT SPLIT, OTHER THAN LEATHER OF HEADING 4114 Whole hides and skins: Full grains, unsplit kg. [10%]1 4107 12 00 - Grain splits kg. [10%]1 - - - - - - - 5 (1) 4107 19 00 4107 91 00 107 92 00 4107 99 00 4112 00 00 4113 4113 10 00 4113 20 00 4113 30 00 4113 90 00 4114 - - - - - - - - - (3) kg. kg. kg. kg. kg. kg. kg. kg. (2) Other Other, including sides: Full grains, unsplit Grain splits Other LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING, INCLUDING PARCHMENT-DRESSED LEATHER, OF SHEEP OR LAMB, WITHOUT WOOL ON, WHETHER OR NOT SPLIT, OTHER THAN LEATHER OF HEADING 4114 LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING, INCLUDING PARCHMENT-DRESSED LEATHER, OF OTHER ANIMALS, WITHOUT WOOL OR HAIR ON, WHETHER OR NOT SPLIT, OTHER THAN LEATHER OF HEADING 4114 Of goats or kids Of swine Of reptiles Other CHAMOIS (INCLUDING COMBINATION CHAMOIS) LEATHER; PATENT LEATHER AND PATENT LAMINATED LEATHER ; METALLISED LEATHER (4) [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]4 (5) - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items (except tariff items of headings 4101, 4102 and 4103) (w.e.f. 11-5-2007). 6 (1) (2) 4114 10 00 - Chamois (including combination chamois) leather (3) kg. (4) [10%]1 (5) - 4114 20 - Patent leather and patent laminated leather ; metallised leather: 114 20 10 - Patent leather and patent laminated leather kg. [10%]1 4114 20 20 - Metallised leather kg. [10%]1 4115 4115 10 00 - 4115 20 - 4115 20 10 4115 20 90 - - COMPOSITION LEATHER WITH A BASIS OF LEATHER OR LEATHER FIBER, IN SLABS, SHEETS OR STRIP, WHETHER OR NOT IN ROLLS; PARINGS AND OTHER WASTE OF LEATHER OR OF COMPOSITION LEATHER, NOT SUITABLE FOR THE MANUFACTURE OF LEATHER ARTICLES; LEATHER DUST, POWDER AND FLOUR Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles ; leather dust, powder and flour: Cuttings of leather Other kg. [10%]1 kg. kg. [10%]1 [10%]1 - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items (except tariff items of headings 4101, 4102 and 4103) (w.e.f. 11-5-2007). 7 CHAPTER 42 Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other than Silk-Worm Gut) NOTES 1[1. For the purposes of this Chapter, the term “leather” includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather. 2. This Chapter does not cover: (a) A sterile surgical catgut or similar sterile suture materials (heading 3006); (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 4303 or 4304); (c) made up articles of netting (5608); (d) articles of Chapter 64; (f) headgear or parts thereof of Chapter 65; (g) whips, 2[riding-crops] or articles of heading 6602; (h) cuff-links, bracelets or other imitation jewellery (heading 7117); (i) fittings or trimmings for harness, such as stirrups, bits, horse, brassess and buckles, separately presented (generally Section XV); (j) strings, skins for drums or the like, or other parts of musical instruments (heading 9209); (k) articles of Chapter 94 (for example, furniture, lamps and lighting fittings); (l) articles of Chapter 95 (for example, toys, games, sports requisites); or (m) buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading 9606.] 3[3. (A) In addition to the provisions of Note 2 above, heading 4202 does not cover: (a) bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923); (b) articles of plaiting materials (heading 4602). (B) Articles of headings 4202 and 4203 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. 4. For the purposes of heading 4203, 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). 1. Subs. by Act 8 of 2011, s. 73(a)(ii) and the Eleventh Schedule, for “Note” (w.e.f. 01-01-2012). 2. Subs. by Act 23 of 2019, s. 88(b) and the fifth Schedule, for “rigid-crops” (w.e.f. 1-1-2020). 3. The Notes 2 and 3 shall be re-numbered as Notes 3 and 4 thereof by Act 8 of 2011, s. 73(a) (ii) and the Eleventh Schedule (w.e.f. 01-01-2012). 1 Tariff Item Description of goods Unit Rate of duty Standard (4) [10%]1 Preferential area (5) - (3) kg. (1) 4201 00 00 4202 (2) 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, MAP CASES, 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 FIBER OR OF PAPERBOARD, OR WHOLLY OR MAINLY COVERED WITH SUCH MATERIALS OR WITH PAPER - Trunks, suit-cases, vanity-cases, executive cases, brief-cases, school satchels and similar containers: 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items (except tariff items of headings 4101, 4102 and 4103) (w.e.f. 11-5-2007). 2 (2) (3) (4) (5) (1) 1[4202 11 4202 11 10 4202 11 20 4202 11 30 4202 11 40 4202 11 50 4202 11 60 4202 11 70 4202 11 90 4202 12 4202 12 10 4202 12 20 4202 12 30 -- With outer surface of leather or of composition leather:] - - - - - - - - - - - - Travel goods (trunks, suit-cases, sports bags and other similar items ) of leather Toilet-bags and cases, of leather Satchels Brief-cases Executive-cases Vanity-cases Attache-cases Other With outer surface of plastic or of textile materials: Toilet-cases Plastic moulded suit- cases Plastic moulded brief- cases 4202 12 40 --- Satchels 4202 12 50 --- Other travel-goods 4202 12 60 --- Brief-cases u u u u u u u u u u u u u u 2[15%] 2[15%] 2[15%] 2[15%] 2 [15%] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] - - - - - - - - - - - - - - 1. Subs.by Act 8 of 2011, s. 60(a)(ii) and the fifth Schedule, for sub-heading 4202 1 1 (w.e.f 01-01-2012). 2. Subs. by vide Notification N. 67/2018, dated 26-09-2018. Earlier substitute by Act 22 of 2007, s. 114(i) and the Second Schedule, for “10%” (w.e.f. 11-5-2007). 3 (1) (2) (3) 4202 12 70 --- Executive-cases other than plastic moulded 4202 12 80 --- Vanity-cases 4202 12 90 4202 19 4202 19 10 4202 19 20 - - - - Other Other: Travel goods (trunks, suit-cases, sports bags, and other similar items) of leather Toilet-cases 4202 19 50 --- Executive-cases 4202 19 60 --- Vanity-cases 4202 19 90 --- Other - 2[4202 21 - - 4202 21 10 4202 21 20 4202 21 90 3[4202 22 4202 22 10 4202 22 20 - - - - - - Hand-bags, whether or not with shoulder strap, including those without handle: With outer surface of leather or of composition leather:] Hand-bags for ladies Vanity-bags Other With outer surface of sheeting of plastics or of textile materials:] Hand-bags and shopping bags, of artificial plastic material Hand-bags and shopping bags, of cotton u u u u u u u u u u u u u (4) 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] (5) - - - - - - - - - - - - - 1. Subs. by vide Notification N. 67/2018-Customs dated 26.09.2018. Earlier substitute by Act 22 of 2007, s. 114(i) and the Second Schedule, for “10%” (w.e.f. 11-5-2007). 2. Subs.by Act 8 of 2011, s. 60(a)(ii) and the fifth Schedule, for sub-heading 4202 21 (w.e.f 01-01-2012). 3. Subs. by Act 28 of 2016, s. 146(ii) and the Eighth Schedule, for sub-heading 4202 22 (date to be notified). 4 (1) (2) (3) 4202 22 30 4202 22 40 4202 22 90 4202 29 4202 29 10 4202 29 90 - - - - - - - 2[4202 31 - 4202 31 10 4202 31 20 4202 31 90 3[4202 32 4202 32 10 4202 32 90 4202 39 4202 39 10 - - - - - - - - Hand-bags and shopping bags, of Jute Vanity-bags Other Other: Hand bags of other materials excluding wicker-work or basket work Other Articles of a kind normally carried in the pocket or in the handbag : With outer surface of leather or of composition leather:] Jewellery box Wallets and purses, of leather Other With outer surface of sheeting of plastics or of textile materials:] Jewellery box Other Other: Jewellery box u u u u u u u u u u u (4) 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] (5) - - - - - - - - - - - 1. Subs. by vide Notification N. 67/2018-Customs dated 26.09.2018. Earlier substitute by Act 22 of 2007, s. 114(i) and the Second Schedule, for “10%” (w.e.f. 11-5-2007). 2. Subs.by Act 8 of 2011, s. 60(a)(ii) and the fifth Schedule, for sub-heading 4202 31 (w.e.f 01-01-2012). 3. Subs.by Act 28 of 2016, s. 146(ii) and the Eighth Schedule, for sub-heading 4202 2 (date to be notified). 5 (1) 4202 39 90 (2) Other Other: - - 2[4202 91 00 - With outer surface of (3) u u u kg. kg. kg. kg. leather or of composition leather u 10% -] With outer surface of sheeting of plastics or of textile materials Other ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF LEATHER OR OF COMPOSITION LEATHER Articles of apparel: Jackets and jerseys Other Gloves, mittens and mitts: Specially designed for use in sports: Gloves Mittens and mitts Other: Gloves for use in industry kg. Other gloves Mittens and mitts Belts and bandoliers Other clothing accessories : Aprons kg. kg. kg. kg. 3[4202 92 00 4202 99 00 4203 4203 10 4203 10 10 4203 10 9 4203 21 4203 21 10 4203 21 20 4203 29 4203 29 10 4203 29 20 4203 29 30 4203 30 00 4203 40 4203 40 10 - - - - - - - - - - - - - - - - (4) 1[15%] (5) - 1[15%] 1[15%] 4[10%] 4 [10%] 4 [10%] 4 [10%] 4 [10%] 4 [10%] 4 [10%] 4 [10%] 4 [10%] - - - - - - - - - - - 1. Subs. by vide Notification N. 67/2018-Customs dated 26.09.2018. Earlier substitute by Act 22 of 2007, s. 114(i) and the Second Schedule, for “10%” (w.e.f. 11-5-2007) and previously substituted by 51 of 1975, for tariff items (w.e.f. 27-09-2018). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and the fifth Schedule, for sub-heading 4202 9100 (w.e.f 01-01-2012). 3. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule for the tariff item 4202 92 00 (w.e.f. 14-5-2016). 4. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff items (w.e.f. 11-5-2007). 6 (1) (2) 4203 40 20 4203 40 90 2[* * *] 4205 - - - Semi-chrome grain garments Other OTHER ARTICLES OF LEATHER OR OF COMPOSITION LEATHER: Straps other than for machinery or harness : 4205 00 11 - Welt 4205 00 19 4205 00 20 4205 00 90 4206 - - - Other Leather sofa cover Other ARTICLES OF GUT (OTHER THAN SILK-- WORM GUT), OF OLD BEATER'S SKIN, OF BLADDERS OR OF TENDONS 4206 00 10 -- For rackets 4206 00 90 -- Other (3) kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] [10%]4 [10%]4 (5) - - - - - - -- -] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff items (w.e.f. 11-5-2007). 2. Sub-heading 4202 00 10 to 4206 90 00 omitted by 21 of 2006, s. 63(b) and the fourth Schedule (w.e.f. 1-1-2007). 7 CHAPTER 43 Fur skins and Artificial Fur; Manufactures thereof NOTES 1. Throughout this Schedule references to “Fur skins”, other than to raw Fur skins of heading 4301, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on. 2. This Chapter does not cover: (a) Bird skins or parts of bird skins, with their feathers or down (heading 0505 or 6701); (b) Raw hides or skins, with the hair or wool on, of Chapter 41 [see Note 1 (c) to that Chapter]; (c) Gloves, mitters and mitts, consisting of leather and Fur skins or of leather and artificial fur (heading 4203); (d) Articles of Chapter 64; (e) Headgear or parts thereof of Chapter 65; or (f) Articles of Chapter 95 (for example, toys, games, sports requisites). 3. Heading 4303 includes Fur skins and parts thereof, assembled with the addition of other materials, and Fur skins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles. 4. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with Fur skin or artificial fur or to which Fur skin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 4303 or 4304, as the case may be. 5. Throughout this Schedule the expression “artificial fur” means any imitation of Fur skin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation Fur skins obtained by weaving or knitting (generally, heading 5801 or 6001). Tariff Item Description of goods Unit Rate of duty (1) 4301 (2) (3) (4) (5) Std. Prefnl. Areas RAW FUR SKINS (INCLUDING HEADS, TAILS, PAWS AND OTHER PIECES OR CUTTINGS, SUITABLE FOR FURRIERS' USE), OTHER THAN RAW HIDES AND SKINS OF HEADING 4101, 4102 OR 4103 1 (1) 4301 00 4301 00 10 - 30 - (2) Of mink, whole, with or without head, tail or paws lamb, the following Of : Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws (3) u u (4) 15% Free (5) - - 4301 00 1[***] 4301 00 4301 00 4302 60 - fox, whole, with or Of without head, tail or paws u 15% - 80 - 90 - Other Fur skins, whole, with or without head, tail or paws u Heads, tails, paws and other pieces or cuttings, suitable for furriers' use kg. 15% 15% - - TANNED OR DRESSED FUR SKINS (INCLUDING HEADS, TAILS , PAWS AND OTHER PIECES OR CUTTINGS), UNASSEMBLED, OR ASSEMBLED (WITHOUT THE ADDITION OF OTHER MATERIALS) OTHER THAN THOSE OF HEADING 4303 - Whole skins, with or without head, tail or paws, not assembled: 4302 11 00 - Of mink u [10%]2 - 3[***] 4302 19 - Other: 1. The tariff item 4301 70 00 and relating entries omitted by Act 21 of 2006, s. 63(b) and the fourth schedule (w.e.f. 1-1-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items (w.e.f. 11-5-2007). 3. The tariff item 4302 13 00 and relating entries omitted by Act 21 of 2006, s. 63(b) and the fourth schedule (w.e.f. 1-1-2007). 2 (1) 4302 19 10 4302 19 20 4302 19 30 4302 19 40 4302 19 90 20 30 4302 00 4302 00 4303 - - (2) Calf skins, with hair on, tanned or dressed Hides or skins of other bovine and equine animals with hair on, tanned or dressed --- Goat (Common) and kid skins tanned or with hair on, dressed Tiger-cat skins --- --- Hides and skins of other animals with hair on, tanned or dressed Heads, tails, paws and other pieces or cuttings, not assembled Whole skins and pieces or cuttings thereof, assembled - 4303 10 - 10 - 10 - 4303 10 4303 20 ARTICLES OF APPAREL, CLOTHING ACCESSORIES AND OTHER ARTICLES OF FUR SKIN Articles of apparel and clothing accessories: Of wild animals covered under the Wild Life (Protection) Act, 1972 Of animals covered under Convention on International Trade of Endangered Species (CITES), other than those of Tariff Item 4303 1010 10 4303 90 4303 90 - - Other Other: 90 - 4303 10 Of wild animals covered under the Wild Life (Protection) Act, 1972 (3) u u u u u kg. kg. kg. kg. kg. kg. (4) [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 (5) - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items (w.e.f. 11-5-2007). 3 (1) 4303 20 4303 90 4304 4304 00 4304 11 00 - - - (2) 90 - Of animals covered under Convention on International Trade of Endangered Species (CITES), other than those of Tariff Item 4303 90 10 (3) kg. (4) (5) [10%]1 - 90 - Other kg. [10%]1 - ARTIFICIAL FUR AND ARTICLES THEREOF Artificial thereof: fur and articles Artificial fur: Artificial fur as trimmings and embellishments for garments, made ups, knitwear, plastic and leather goods kg. [10%]1 - 4304 19 4304 20 00 - Other kg. 00 - Articles of artificial fur kg. [10%]1 [10%]1 - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items (w.e.f. 11-5-2007). 4 SECTION IX WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURERS OF STRAW, OF ESPARTO OR OF OTHER PLATING MATERIALS; BASKETWARE AND WICKERWORK CHAPTER 44 Wood and articles of wood; wood charcoal NOTES 1. This Chapter does not cover: (a) 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 1211); (b) 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 1401); (c) wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 1404); (d) activated charcoal (heading 3802); (e) articles of heading 4202; (f) goods of Chapter 46; (g) footwear or parts thereof Chapter 64; (h) goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof); (ij) goods of heading 6808; (k) imitation jewellery of heading 7117; (l) goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheel wrights’ wares); (m) goods of 1[Section XVII] (for example, clock cases and musical instruments and parts thereof); (n) parts of firearms (heading 9305); (o) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings); (p) articles of Chapter 95 (for example, toys, games, sports requisites); (q) articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, 2[pencils, and monopods, bipods, tripods and similar articles)] excluding bodies and handles, of wood, for articles of heading 9603; or (r) 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 4414 to 4421 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 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of heading 4409, 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 1. Subs. by Act 23 of 2019, s. 88(b) and the fifth Schedule, for “Section XVII” (w.e.f. 1-1-2020). 2. Subs. by Act 28 of 2016, s. 141(ii) and the fourth Schedule, for “pencils” (w.e.f. 1-1-2017). 1 other headings. 5. Heading 4417 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. 6. 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. 1[Sub-heading Notes:] 2[1. For the purposes of sub-heading 4401 31, the expression “wood pellets” means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture-making industry or other wood transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm. 3* * * * * SUPPLEMENTARY NOTES: 1. “Marine plywood” means plywood conforming to Indian Standard Specification 4[IS : 710] 2. “Aircraft plywood” means plywood conforming to Indian Standard Specification Nos. 5[IS: 709 and IS: 4859]. 3. For the purposes of heading 4412, the expression “similar laminated wood” includes blockboard, laminboard and battenboard, in which the core is thick and composed of blocks, laths or battens of wood glued or otherwise joined together and surface with the outer plies and also panels in which the wooden core is replaced by other materials such as a layer of layers of particle board, fibre board, wood waste glued or otherwise joined together, asbestos or cork. Tariff Item Description of goods Unit Rate of duty (1) 4401 (2) (3) (4) (5) Standard Preferential Areas 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 6[- Fuel wood, in logs, in or in similar forms; 4401 11 -- Coniferous: 1. Subs. by Act 8 of 2011, s. 60(a) (ii) and the Fifth Schedule, for “SUB-HEADING NOTE” (w.e.f 01-01-2012). 2. Subs. by s. 60(a) (ii) and the fifth schedule, ibid., for sub-heading notes ( w.e.f. 01-01-2012). 3. Sub-heading Note 2 omitted by Act 28 of 2016, s. 141 (ii) and the fourth schedule (w.e.f. 14-5-2016). 4. The letters and figures “IS : 710-1976” subs. by Act 23 of 2019, s. 88(b) and the fifth Schedule (w.e.f. 1-1-2020). 5. The letters and figures “IS : 709-1974” subs. by s. 88(b) and the fifth Schedule, ibid. (w.e.f. 1-1-2020). 6. Subs. by 28 of 2016, s. 141(ii) and the fourth schedule, for tariff items 4401 10 10, 4401 10 90 (w.e.f 14-5-2016). 2 (1) 4401 11 10 4401 11 90 4401 12 4401 12 10 4401 12 90 4401 21 00 - - - - - - - (2) In logs Other Non-coniferous: In logs Other Wood in chips or particles: Coniferous 1[4401 22 00 - Non-coniferous - Sawdust and wood waste and scrap, 2[agglomerated in logs] , briquettes, pellets or similar forms: 4401 31 00 -- Wood pellets 4401 39 00 -- Other 3[4401 40 00 4402 4[4402 10 00 4402 90 - -- -- Sawdust and wood waste and scrap, not agglomerated WOOD CHARCOAL ( INCLUDING SHELL OR NUT CHARCOAL), WHETHER OR NOT AGGLOMERATED Of bamboo Other: 4402 90 10 - Of coconut shell 4402 90 90 -- Other 4403 4403 10 00 5[- 4403 11 00 - WOOD IN THE ROUGH, WHETHER OR NOT STRIPPED OF BARK OR SAPWOOD, OR ROUGHLY SQUARED Treated with paint, stains, creosote or other preservatives: Coniferous (3) mt mt mt mt - mt mt mt mt mt - mt. - mt. mt. - (4) 5% 5% 5% 5% - 5% 5% 5% 5% 5% - 5% - 5% 5% - (5) - - - -] - - - -] -] -] - -] - -- -] - m3 5% - 1. Subs. by Act 28 of 2016, s. 141(ii) and the fourth schedule, for tariff items 4401 22 and 4403 41 00 (w.e.f. 14-5-2016). 2. Subs. by Act 7 of 2017, s. 110(b) and the Third Schedule, for “agglomerated, in logs” (w.e.f. 31-3-2017). 3. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 4. Subs. by Act 23 of 2019, s. 88(b) and the fifth Schedule, for sub-heading 4402 10 and tariff item 4402 10 10 (w.e.f. 1-1-2020). 5. Subs. 28 of 2016, s. 141(ii) and the fourth Schedule, for sub-heading 4403 20 10 to 4403 41 00 (w.e.f. 14-5-2016). 3 (1) (2) 4403 12 00 4403 21 - -- 4403 21 10 4403 21 20 4403 21 90 4403 22 4403 22 10 4403 22 20 4403 22 90 4403 23 4403 23 10 4403 23 20 4403 23 90 -- - - - --- - - -- - - - Non-coniferous Other, coniferous: Of pine (Pinus spp.), of which any cross-sectional dimension is 15 cm or more: Saw logs and veneer logs Poles, pilings and posts Other Of pine (Pinus spp.), other: Saw logs and veneer logs Poles, pilings and posts Other Of fir (Abies spp.) and spruce (Picea spp.), of which any cross-sectional dimension is 15 cm or more: Saw logs and veneer logs Poles, pilings and posts Other 4403 24 -- Of fir (Abies spp.) and spruce (Picea spp.), other: 4403 24 10 - Saw logs and veneer logs 4403 24 20 --- Poles, pilings and posts 4403 24 90 4403 25 4403 25 10 - - - Other Other, of which any cross-sectional dimension is 15 cm or more: Saw logs and veneer logs 4403 25 20 --- Poles, pilings and posts 4403 25 90 4403 26 4403 26 10 4403 26 20 4403 26 90 - - - - - - Other Other: Saw logs and veneer logs Poles, pilings and posts Other Other, of tropical wood: (3) m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 4 (4) 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% (5) - - - - - - - - - - - - - - - - - - - (1) (2) (3) (4) (5) 4403 41 00 -- Dark red meranti, light red meranti and meranti bakau m3 5% -] 4403 49 4403 49 10 4403 49 90 4403 91 00 - - - - - Other : Teak wood in rough Other Other: Of oak (Quercus Spp.) - m3 m3 - m3 - 5% 5% - 5% 1[4403 93 00 -- Of beech (Fagus spp.), of which any cross-sectional dimension is 15 cm or more m3 5% 4403 96 00 4403 97 00 4403 98 00 4403 94 00 -- Of beech (Fagus spp.), other 4403 95 00 -- Of birch (Betula spp.), of which any cross-sectional dimension is 15 cm or more m3 m3 -- Of birch (Betula spp.), other m3 -- Of poplar and aspen (Populus spp.) m3 m3 - -- Of eucalyptus (Eucalyptus spp.) 4403 99 - Other: --- Padauk Andaman (Pterocarous (Phoebe dalbaergiodes) Bonsum goalparensis) Gurgan (Dipterocarpus (Acacia Catechu) alatus) Khair grandiflora) Lampati Laurel (Terminalia (Duabanga 5% 5% 5% 5% 5% - - - - - - - - - - - - ] - 1. Subs. by Act 28 of 2016, s. 141(ii) and the fourth Schedule, for all tariff items 4403 92 00 (w.e.f. 14-5-2016). 5 (1) (2) - alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio): (3) - (4) - 99 - 4403 11 Andaman dalbaergiodes) Padauk (Pterocarous m3 5% 4403 99 12 - Bonsum (Phoebe goalparensis) m3 5% 403 99 13 - Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) m3 m3 - - - - - 4403 99 14 4403 99 15 4403 99 16 403 99 17 4403 99 18 1[4403 99 19 Lampati (Duabanga grandiflora) m3 Laurel (Terminalia alata) m3 Paliwood (Palaquium Elliplicum) m3 Red Sautatinus) Sanders(Pterocar pus m3 ---- Rose Wood (Dalbergea Latifolio) m3 --- 4403 99 21 ---- 4403 99 22 4403 99 23 - - Sal (Chorea robusta, Sandalwood (Santalum album), Semul (Bombax ceiba), Walnut wood (Juglans binata), Anjam (Hardwickia binata), Sisso (Dalbergia sisso) and White cedar (Dysozylum spp.) and the like: Sal (Chorea robusta) Sandal wood (Santalum alburn) Semul (Bombax ceiba) m3 - m3 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% (5) - - - - - - - - - -] - - 1. Subs. by Act 28 of 2016, s. 141(ii) and the fourth Schedule, for all tariff items 4403 92 00 (w.e.f. 14-5-2016). 6 (1) (2) - - - - 4403 99 24 4403 99 25 1[***] 4403 99 27 4403 99 28 2[4403 99 90 4404 Walnut wood (Juglans binata) Anjam (Hardwickia binata) Sissoo (Dalbergia sisso) (3) m3 m3 m3 White cedar (Dysozylum malabaricum) m3 --- Other m3 BUT HOOP WOOD; SPLIT POLES; PILES, PICKETS AND STAKES OF WOOD, POINTED SAWN NOT LENGTHWISE; WOODEN STICKS, ROUGHLY TRIMMED BUT NOT TURNED, BENT OR OTHERWISE SUITABLE WORKED, THE WALKING MANUFACTURE OF STICKS, TOOL HANDLES OR THE LIKE; CHIP WOOD AND THE LIKE UMBRELLAS, FOR 4404 10 00 4404 20 4404 20 10 4404 20 20 4404 20 90 - - - - - Coniferous Non-coniferous: Wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, tool handles, split poles, piles, pickets, stakes and the like Drawn Wood Other 4405 00 00 - WOOD WOOL; WOOD FLOUR 4406 RAILWAY OR TRAMWAY SLEEPERS (CROSSTIES) OF WOOD 4406 10 00 4[- Not impregnated: 4406 11 00 4406 12 00 -- -- Coniferous Non-coniferous kg. - kg. kg. kg. kg. - ` kg. kg. (4) 5% 5% 5% 5% 5% [10%]3 - [10%]3 [10%]3 [10%]3 [10%]3 - 10% 10% (5) - - - - -] - - - - - - - - - 1. The tariff item 4403 99 26 omitted by Act 28 of 2016, s. 141(ii) and the fourth Schedule (w.e.f. 14-5-2016). 2. Subs. by s. 141(ii) and the fourth Schedule, ibid., for tariff item 4403 99 19 to 4403 99 21 (w.e.f. 14-5-2016). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items headings 4304 (w.e.f. 11-5-2007). 4. Subs. by Act 28 of 2016, s. 141(ii) and the fourth Schedule, for tariff items 4406 10 00 and 4406 90 00 (w.e.f. 14-5-2016). 7 (1) (2) (3) (4) (5) 4406 91 00 4406 92 00 -- -- 4407 Other: Coniferous Non-coniferous WOOD SAWN OR CHIPPED LENGTHWISE, SLICED OR PEELED, WHETHER OR NOT PLANED, SANDED OR END JOINTED, OF A THICKNESS EXCEEDING 6 MM 4407 10 1[ - Coniferous: 4407 11 00 4407 12 00 4407 19 4407 19 10 4407 19 90 4407 21 00 4407 22 00 4407 25 00 4407 26 00 -- -- -- -- - - - - - 3[4407 27 00 -- Of pine (Pinus spp.) Of fir (Abies spp.) and Spruce (Picea spp.) Other: Douglas fir (Pseudotsuga menziesii) Other-Of tropical wood: Mahogany (Swietenia spp.) Virola, Imbuia and balsa Dark Red Meranti, Light Red Meranti and Meranti Bakau White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan Sapelli 4407 28 00 -- Iroko 4407 29 4407 29 10 4407 29 90 - - - - Other: Teak wood Other Other: kg. kg. m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 - m3 m3 - 10% 10% 10% 10% 10% 10% 10% [10%]2 [10%]2 [10%]2 [10%]2 [10%]2 - [10%]2 [10%]2 - - -] - - - - -] -] - - -- -] - - - - 1. Subs. by Act 28 of 2016, s. 141(ii) and the fourth Schedule, for tariff items 4407 10 10 to 4407 21 00 (w.e.f. 14-5-2016). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items (except all the tariff items of heading 4401 4402 and 4403) (w.e.f. 11-5-2007). 3. Ins. by Act 21 of 2006, s. 63(b) and the fourth Schedule (w.e.f. 1-1-2007). 8 (1) (2) (4) (5) - - - - -- -- -- - - --- - - - - - Of oak (Quercus Spp.) Of beech (Fagus Spp.) Of maple (Acer spp.) Of cherry (Prunus spp.) Of ash (Fraxinus spp.) Of birch (Betula spp.) Of poplar and aspen (Populus spp.) Other: Willow Other BY 4[FOR SHEETS FOR VENEERING (INCLUDING SLICING THOSE OBTAINED LAMINATED WOOD), FOR PLYWOOD OR SIMILAR LAMINATED WOOD] AND OTHER WOOD, SAWN LENGTHWISE, SLICED OR PEELED, WHETHER OR NOT PLANED, SANDED, SPLICED OR END-JOINTED, OF A THICKNESS NOT EXCEEDING 6 MM Coniferous: Sheets for plywood Oak wood veneer Veneer sheets, for match boxes and match splints --- Other (3) m3 m3 m3 m3 m3 m3 m3 - m3 m3 - kg. kg. kg. kg. 4407 91 00 4407 92 00 2[4407 93 00 4407 94 00 4407 95 00 4407 96 00 4407 97 00 4407 99 3[***] 4407 99 20 4407 99 90 4408 4408 10 4408 10 10 4408 10 20 4408 10 30 5[4408 10 90 4408 31 4408 31 10 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 10% 10% - [10%]1 [10%]1 - [10%]1 [10%]1 [10%]1 10% - - - -- -] - -] - - - - - - - - - - - Of Dark red meranti, Light red meranti, Meranti bakau:] Sheets for plywood kg. [10%]1 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items (except all the tariff items of heading 4401 4402 and 4403) (w.e.f. 11-5-2007). 2. Ins. by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 3. The tariff item 4407 10 90 omitted by Act 28 of 2016, s. 141(ii) and the fourth Schedule, for tariff items 4407 10 10 to 4407 21 00 (w.e.f. 14-5-2016). 4. The words “for Other similar laminated wood” subs. by Act 21 of 2006, s. 63(b) and the fourth schedule (w.e.f. 1-1-2007). 5. Subs. by Act 28 of 2016, s. 141(ii) and the fourth Schedule, for tariff item 4408 10 90 to sub-heading 4408 31 and the entries relating thereto (w.e.f. 14-5-2016). 9 (1) (2) 4408 31 20 --- Veneer sheets (of Rose wood) 4408 31 30 --- Veneer sheets, for match boxes and match splints 4408 31 90 --- Other 4408 39 4408 39 10 4408 39 20 4408 39 30 4408 39 90 4408 90 4408 90 10 4408 90 20 4408 90 90 4409 4409 10 4409 10 10 4409 10 20 - - - - - - - - - - - - Other: Sheets for plywoods Veneer sheets (of Rose wood) Veneer sheets, for match boxes and match splints Other Other: Sheets for plywoods Veneer sheets, for match boxes and match splints Other kg. kg . kg. WOOD (INCLUDING STRIPS AND FRIEZES FOR PARQUET FLOORING, NOT ASSEMBLED) CONTINUOUSLY SHAPED (TONGUED, GROOVED, REBATED, CHAMFERED, V-JOINTED, BEADED, MOULDED, ROUNDED OR THE LIKE) ALONG ANY OF ITS EDGES OR FACES, WHETHER OR NOT PLANED, SANDED OR END-JOINTED Coniferous: Planed, rebated, tongued, grooved, chamfered, V-jointed, and the like but not further moulded Beadings, and mouldings (including moulded, skirting and other moulded boards) (3) kg. kg. kg. - kg. kg. kg. kg. - kg. kg. kg. - 4409 10 90 - Other - 2[ Non--coniferous: (4) [10%]1 [10%]1 [10%]1 - [10%]1 [10%]1 [10%]1 [10%]1 - [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 - - (5) - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items (except all the tariff items of heading 4401 4402 and 4403) (w.e.f. 11-5-2007). 2. Subs. by Act 21 of 2006, s. 63(b) and the fourth Schedule, for sub-heading 4409 20, tariff items 4409 20 10 to 4409 20 90 and the entries relating thereto, (w.e.f. 1-1-2007). 10 (1) 4409 21 00 2[4409 22 00 4409 29 4409 29 10 -- -- -- -- 4409 29 20 -- 4409 29 90 -- 3[4410 - -- -- -- - - - - - - 4410 11 4410 11 10 4410 11 20 4410 11 30 4410 11 90 4410 12 4410 12 10 4410 12 90 4410 19 00 (2) Of bamboo Of tropical wood Other: Planed, rebated, tongued, grooved, chamfered, Vjointed, and the like but not further moulded Beadings and mouldings (including moulded skirting and other moulded boards) Other PARTICLE BOARD, ORIENTED STRAND BOARD (OSB) AND SIMILAR BOARD (FOR EXAMPLE, WAFER BOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES Of wood: Particle board: Plain particle boards Insulation board and hardboard Veneered particle board, not having decorative veneers on any face Others Oriented strand board (OSB): Unworked or not further worked than sanded Other Other 4410 90 -- Other: (3) kg. kg. - kg. kg. kg. - - kg. kg. kg. kg. - kg. kg. kg. - (4) [10%]1 10% - [10%]1 [10%]1 [10%]1 - - [10%]1 [10%]1 [10%]1 [10%]1 - [10%]1 [10%]1 [10%]1 - (5) - -] - -- -- -] - - -- -- -- -- - -- -- -- - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items (except all the tariff items of heading 4401 4402 and 4403) (w.e.f. 11-5-2007). 2. Ins. by Act 28 of 2016, s. 141(ii) and the fourth Schedule (w.e.f. 14-5-2016). 3. Subs. by Act 21 of 2006, s. 63(b) and the fourth Schedule, for tariff items 4410 21 00, 4410 29 00, sub-heading 4410 31, tariff items 441031 10 to 44103190, sub-heading441032, tariff items 44103210 to44103290, sub-heading 4410 33 tariff items 4410 33 10 to 4410 33 90, sub-heading 4410 39, tariff items 44 10 39 10 to 44 10 39 90, sub-heading 44 10 90, tariff items 441 0 90 10 to 44 10 90 99 and the entries relating thereto (w.e.f. 1-1-2007). 11 (1) (2) 4410 90 10 - Plain particle board 4410 90 20 -- Insulation board and hard board 4410 90 30 - 2[4410 90 40 - Veneered particle board, not having decorative veneers on any face Of Coir 4410 90 50 4410 90 90 -- -- Of jute fiber Other 3[4411 4411 12 00 4411 13 00 4411 14 00 4411 92 4411 92 11 4411 92 19 411 92 21 4411 92 29 4411 93 -- -- -- -- -- -- - --- - -- -- -- -- -- - 4411 93 11 -- FIBER BOARD OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT BONDED WITH RESINS OR OTHER ORGANIC SUBSTANCES Medium density fiber board (MDF): Of a thickness not exceeding 5mm Of a thickness exceeding 5mm but not exceeding 9mm Of a thickness exceeding 9mm Other: Of a density exceeding 0.8 gm/cm3: Not mechanically worked or surface covered: Hardboard Other Other: Hardboard Other Of a density exceeding 0.5 gm/cm3 but not exceeding 0.8 gm/cm3: Not mechanically worked or surface covered: board Insulation (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. - - kg. kg. - kg. kg. - - kg. (4) [10%]1 [10%]1 [10%]1 10% 10% [10%]1 [10%]1 [10%]1 [10%]1 - - [10%]1 [10%]1 - [10%]1 [10%]1 - - [10%]1 (5) - - - -- --] -] -- -- - - - -- -- - -- -- - - -- 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items (except all the tariff items of heading 4401 4402 and 4403) (w.e.f. 11-5-2007). 2. Ins. by Notification No. 109/2008, dated 24-09-2008 (w.e.f. 1-10-2008). 3. Subs. by Act 21 of 2006, s. 63(b) and the fourth Schedule, for sub-headings 441 1 1 1, tariff items 44 1 1 1 1 10, 441 1 1 1 90, sub-heading 4411 19, tariff items441 1 19 10,441 1 19 90, sub-heading441 1 21, tariff items441 1 21 10,441 1 21 90, sub-heading 441 1 29, tariff items 4411 29 10, 4411 2990, sub-heading 4411 31, tariff item 441 1 31 10,441 1 31 90, sub-heading441 1 39, tariff items 441 1 39 10,441 1 39 90, sub-heading 441 1 91, tariff items 441 1 91 I0 to 441 1 91 90, sub-heading 441 1 99, tariff items 441 1 99 10 to 441 1 99 90 and the entries relating thereto (w.e.f. 1-1-2007). 12 (1) 4411 93 19 - 4411 93 21 4411 93 29 4411 94 4411 94 11 4411 94 19 4411 94 21 2[4411 94 22 4411 94 22 4411 94 29 3[4412 4412 10 00 4[4412 31 4412 31 10 4412 31 20 4412 31 30 4412 31 40 4412 31 50 (2) Other Other: Insulation board Other Of a density not exceeding 0.5 gm/cm3 : Not mechanically worked or surface covered: Insulation board Other Other: Insulation board Of Coir Other PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED WOOD Of bamboo Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness: With at least one outer ply of tropical wood:] Decorative plywood Tea chest panels or shooks, packed in sets Other tea chest panels -- -- -- -- -- --- -- -- -- -- -- -- -- -- -- -- -- -- -- -- Marine and aircraft plywood -- Cuttings and trimmings of plywood of width not exceeding 5cm Other 412 31 90 -- (3) kg. - kg. kg. - kg. kg. - kg. kg. kg. m3 - m3 m3 m3 m3 m3 m3 (4) [10%]1 - [10%]1 [10%]1 [10%]1 [10%]1 - [10%]1 10% [10%]1 [10%]1 - [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 (5) - - -- -- -- -- - -- -- -- - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items (except all the tariff items of heading 4401 4402 and 4403) (w.e.f. 11-5-2007). 2. Ins. by the Notification No: 109/2008 dated, 24-09-2008 (w.e.f. 1-10-2008). 3. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for heading 4412, sub-headings 4412 13, 4412 14, 4412 19, 4412 22, 4412 23, 4412 29, 4412 92, 4412 93, 4412 99 all there tariff items and entries relating thereto (w.e.f. 1-1-2007). 4. Subs. by Act 28 of 2016, s. 141(ii) and the fourth Schedule, for sub-heading 4412 31 and the entries relating thereto (w.e.f. 14-5- 2016). 13 (2) (3) (4) (5) (1) 1[4412 33 -- 4412 33 10 --- 4412 33 20 --- 4412 33 30 --- spp.), (Ulmus Other, with at least one outer ply of non- coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), tulipwood robinia (Liriodendron spp.) or walnut (Juglans spp.): Decorative plywood (Robinia spp.), Tea chest panels, shooks whether or not packed in sets Marine and aircraft plywood 4412 33 90 --- Other 4412 34 --- Other, with at least one outer ply of non- coniferous wood not specified under sub-heading 4412 33: 4412 34 10 --- Decorative plywood 4412 34 20 --- 4412 34 30 --- 4412 34 40 --- 4412 34 90 --- Tea chest panels, shooks whether or not packed in sets Marine and aircraft plywood Cutting and trimmings of plywood of width not exceeding 5 cm Other 4412 39 -- 4412 39 10 --- Other, with both outer plies of coniferous wood: Decorative plywood 4412 39 20 --- Tea chest panels, shooks whether or not packed in sets 4412 39 30 --- Marine and aircraft plywood 4412 39 40 --- Cutting and width not exceeding 5 of cm trimmings plywood of m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 m3 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% - - - - - - - - - - - - - 1. Subs. by Act 28 of 2016, s. 141(ii) and the fourth Schedule, for tariff items 4412 32 10 to 4412 32 90, sub-heading 4412 39, tariff items 4412 39 10 to 4412 39 90 and the entries relating thereto (w.e.f. 14-5-2016). 14 (1) (2) 4412 39 90 --- Other -- -- 4412 94 00 Other: Block board, lamin board and batten board 4412 99 -- Other: Decorative plywood (3) m3 - m3 m3 - 4412 99 10 4412 99 20 4412 99 30 4412 99 40 4412 99 90 4413 00 00 4414 00 00 4415 4415 10 00 4415 20 00 4416 -- -- -- -- - - - - - - 4416 00 - Tea chest panel or shooks, packed in sets m3 m3 m3 m3 kg. kg. Marine and aircraft plywood Cuttings and trimmings of plywood of width not exceeding 5cm Other DENSIFIED WOOD, IN BLOCKS, PLATES, STRIPS, OR PROFILE SHAPES WOODEN FRAMES FOR PAINTINGS, PHOTOGRAPHS, MIRRORS OR SIMILAR OBJECTS PACKING CASES, BOXES, CRATES, DRUMS AND SIMILAR PACKINGS, OF WOOD; CABLE-DRUMS OF WOOD; PALLETS, BOX PALLETS AND OTHER LOAD BOARDS, OF WOOD; PALLET COLLARS OF WOOD Cases, boxes, crates, drums and similar packings; cable-drums u Pallets, box pallets and other load boards; pallet collars u CASKS, BARRELS, VATS, TUBS AND OTHER COOPERS' PRODUCTS AND PARTS THEREOF, OF WOOD, INCLUDING STAVES Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves: - - (4) 10% - [10%]1 - [10%]1 [10%]1 [10%]1 [10%]1 - (5) -] - - - - - - [10%]1 -] [10%]1 [10%]1 [10%]1 [10%]1 - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items (except all the tariff items of heading 4401 4402 and 4403) (w.e.f. 11-5-2007). 15 (1) 4416 00 10 4416 00 20 - 4416 00 91 4416 00 99 4417 00 00 4418 4418 10 00 4418 20 4418 20 10 4418 20 20 4418 20 90 3[***] 4418 40 00 4418 50 00 4[4418 60 00 (2) --- Casks, barrels, vats and tubs - - - - - - - - - - - - - Other coopers' products Parts (of wood): Riven or sawn staves of wood not further prepared Other TOOLS, TOOL BODIES, TOOL HANDLES, BROOM OR BRUSH BODIES AND HANDLES, OF WOOD; BOOT OR SHOE LASTS AND TREES, OF WOOD BUILDERS' JOINERY AND CARPENTRY OF WOOD, INCLUDING CELLULAR WOOD PANELS, ASSEMBLED 2[FLOORING PANELS], SHINGLES AND SHAKES Windows, french-windows and their frames Doors and their frames and thresholds: Flush doors Frames and thresholds of flush doors Other Shuttering for concrete constructional work Shingles and shakes -- Posts and beams (3) kg. kg. - kg. kg. kg. kg. - kg. kg. kg. kg. kg. kg. (4) (5) [10%]1 [10%]1 - [10%]1 [10%]1 [10%]1 [10%]1 - [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 - - - - - - - - - - - - - - 1. Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items (except all the tariff items of heading 4401 4402 and 4403) (w.e.f. 11-5-2007). 2. Subs. by Subs. by Act 21 of 2006, s. 63(b) and the fourth Schedule, for “parquet panels” (w.e.f. 1.1.2007). 3. The tariff item 441 8 30 00 omitted by s. 63(b) and the fourth Schedule, ibid. (w.e.f. 1-1-2007). 4. Ins. by s. 63(b) and the fourth Schedule, ibid (w.e.f. 1-1-2007). 16 (1) (2) 1[- Assembled flooring panels: 4418 73 00 -- Of bamboo or with at least the top layer (wear layer) of bamboo 4418 74 00 4418 75 00 4418 79 00 4418 91 00 4418 99 00 4419 4419 11 00 4419 12 00 4419 19 00 -- -- -- -- -- -- -- -- -- -- Other, for mosaic floors Other, multilayer Other Other: Of bamboo Other TABLEWARE AND KITCHENWARE, OF WOOD Of bamboo: Bread boards, chopping boards and similar boards Chopsticks Other (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. 4419 90 -- Other: 4419 90 10 --- Bread boards, chopping boards and similar boards kg. (4) (5) 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% - - - - -] - - - - - 4419 90 20 --- Chopsticks kg. 10% 1. Subs. by Act 28 of 2016, s. 141(ii) and the fourth Schedule, for tariff item 4418 7100 to 4418 90 00 (w.e.f. 14-5-2016). 17 (1) 4419 90 90 4420 (3) kg. - (2) --- Other WOOD MARQUETRY AND INLAID WOOD; CASKETS AND CASES FOR JEWELLERY OR CUTLERY, AND SIMILAR ARTICLES, OF WOOD; STATUETTES AND OTHER ORNAMENTS, OF WOOD; WOODEN ARTICLES OF FURNITURE NOT FALLING IN CHAPTER 94 Statuettes and other ornaments, of wood kg. 4420 10 00 4420 90 4420 90 10 4420 90 90 4421 4421 10 00 - - - - - Other: Wood marquetry and inlaid wood Other OTHER ARTICLES OF WOOD Clothes hangers 4421 90 2[- Other: 4421 91 -- --- Of bamboo: Spools, cops, bobbins, sewing thread reels and the like of turned wood: 4421 91 11 ---- For cotton machinery 3[4421 12 91 ---- For jute machinery 4421 91 13 ---- For silk regenerated and synthetic fibre machinery 4421 91 14 ----- For other machinery - kg. kg. - kg. kg. kg. kg. kg. (5) -] - - - - - - - - - (4) 10% - [10%]1 - [10%]1 [10%]1 - [10%]1 10% 10% 10% 10%] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items (except all the tariff items of heading 4401 4402 and 4403) (w.e.f. 11-5-2007). 2. Subs. by Act 28 of 2016, s. 141(ii) and the fourth Schedule, tariff item 4421 90 11 to 4421 90 90 and the entries relating thereto (w.e.f. 14-5-2016). 3. Subs. by Notification No. 150/2016-Customs (N.T.) dated, 31-12-2016. 18 (1) 4421 91 19 4421 91 20 4421 91 30 4421 91 40 4421 91 50 4421 91 60 4421 91 70 4421 91 90 (2) ---- Other --- Wood Paving Blocks --- Match splints --- Pencil slats --- --- --- Parts of wood, namely oars, paddles and rudders for ships, boats and other similarfloating structures Parts of domestic decorative articles used as tableware and kitchenware Articles of densified wood not included or specified elsewhere --- Other 4421 99 -- Other: --- Spools, cops, bobbins, sewing thread reels and the like of turned wood: ---- For cotton machinery ---- For jute machinery 4421 99 11 4421 99 12 4421 99 13 ---- For silk regenerated and synthetic fibre machinery 4421 99 14 4421 99 19 4421 99 20 4421 99 30 ---- For other machinery ---- Other --- Wood Paving Blocks --- Match splints (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 19 (4) 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% (5) - - - - - - - - - - - - - - - (1) 4421 99 40 4421 99 50 4421 99 60 4421 99 70 4421 99 90 (2) --- Pencil slats --- --- --- Parts of wood, namely oars, paddles and rudders for ships, boats and other similarfloating structures Parts of domestic decorative articles used as tableware and kitchenware Articles of densified wood not included or specified elsewhere --- Other (3) kg. kg. kg. kg. kg. (4) 10% 10% 10% 10% (5) - - - - 10% -] 20 CHAPTER 45 Cork and articles of cork 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) Tariff Item Description of goods Unit Rate of duty Areas (1) 4501 4501 10 00 4501 90 00 4502 00 00 4503 4503 10 00 4503 90 4503 90 10 4503 90 90 4504 - - - - - - 4504 10 - (3) kg. kg. kg. kg. kg. kg. (2) NATURAL CORK, RAW OR SIMPLY PREPARED; WASTE CORK; CRUSHED, GRANULATED OR GROUND CORK Natural cork, prepared Other raw or simply NATURAL CORK, DEBACKED OR ROUGHLY SQUARED, OR IN RECTANGULAR (INCLUDING SQUARE) BLOCKS, PLATES, SHEETS OR STRIP (INCLUDING SHARP-EDGED BLANKS FOR CORKS OR STOPPERS) ARTICLES OF NATURAL CORK Corks and stoppers Other: Shuttlecock cork bottom Other AGGLOMERATED CORK (WITH OR WITHOUT A BINDING SUBSTANCE) AND ARTICLES OF AGGLOMERATED CORK Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs: Std. (4) Prefnl. (5) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the second Schedule, for the tariff items (w.e.f. 11-05-2007). 1 (1) 4504 10 10 4504 10 20 4504 10 90 - - - (2) Sheets Slabs Other 4504 90 00 --- Other (3) kg. kg. kg. kg. (4) [10%]1 [10%]1 [10%]1 [10%]1 (5) - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the second Schedule, for the tariff items (w.e.f. 11-05-2007). 2 Manufactures of Straw, of Esparto or of Other Plaiting Materials; Basketware and Wickerwork CHAPTER 46 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, 1[bamboos, rattan], 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 fibers, 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. 2. This Chapter does not cover: (a) Wall coverings of heading 4814; (b) Twine, cordage, ropes or cables, plaited or not (heading 5607); (c) Footwear or headgear or parts thereof of Chapter 64 or 65; (d) Vehicles or bodies for vehicles of basket ware (Chapter 87); or (e) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings). 3. For the purposes of heading 4601, 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. Tariff Item Description of goods Unit Rate of duty (1) 4601 (2) (3) (4) (5) PLAITS AND SIMILAR PRODUCTS OF PLAITING MATERIALS, WHETHER OR NOT ASSEMBLED INTO STRIPS ; PLAITING MATERIALS, PLAITS AND SIMILAR PRODUCTS OF PLAITING MATERIALS, BOUND TOGETHER IN PARALLEL STRANDS OR WOVEN, IN SHEET FORM, WHETHER OR NOT BEING FINISHED ARTICLES (FOR EXAMPLE, MATS, MATTING, SCREENS) 2[- Mats, matting and screens of vegetable materials: 1. Subs. by Act 21 of 2006, s. 63(b) and the fourth schedule, for “bamboos” (w.e.f. 1-1-2007). 2. Subs. by s. 63(b) and the fourth schedule, ibid., for tariff items 4601 20 10 to 4601 91 00 and the entries relating thereto (w.e.f. 1-1- 2007). 1 (3) kg. kg. kg. kg. kg. kg. kg. (4) (5) - - - [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 - - - - (1) (2) 4601 21 00 -- Of bamboo 4601 22 00 -- Of rattan 4601 29 00 -- Other 2[ -Other:] 4601 92 00 -- Of bamboo 4601 93 00 -- Of rattan 4601 94 00 -- Of other vegetable materials 4601 99 00 -- Other 4602 BASKETWORK, WICKERWORK AND OTHER ARTICLES, MADE DIRECTLY TO SHAPE FROM PLAITING MATERIALS OR MADE UP FROM GOODS OF HEADING 46 01; ARTICLES OF LOOFAH 3[- Of vegetable material: 4602 11 00 -- Of bamboo kg. [10%]1 -- 4602 12 00 -- Of rattan 4602 19 -- Other: -- Of palm leaves: 4602 19 11 -- Baskets 4602 19 19 4602 19 90 -- Other -- Other kg. kg. kg. [10%]1 [10%]1 [10%]1 -- -- -- 1. Subs. by Act 22 of 2007, s. 114(i) and the second schedule, for all tariff items (w.e.f. 11-5-2007). 2. Ins. by Act 23 of 2019, s. 88(b) and the fifth Schedule (w.e.f. 1-1-2020). 3. Subs. by Act 21 of 2006, s. 63(b) and the fourth schedule, for tariff items 4602 10 11 to 4602 10 90 and the entries relating thereto (w.e.f. 1-1-2007). 2 3 SECTION X Pulp of Wood or of Other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard; Paper and Paperboard and Articles Thereof CHAPTER 47 Pulp of Wood or of Other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard NOTE For the purposes of heading 4702, the expression “chemical wood pulp, dissolving grades” means chemical wood pulp having by weight an insoluble fraction of 92% or 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) at 20ºC, and for sulphite wood pulp an ash content that does not exceed 0.15% by weight. Tariff Item Description of goods Unit Rate of duty Std. (1) 4701 00 00 4702 00 00 Prefnl. Areas (2) MECHANICAL WOOD PULP CHEMICAL WOOD PULP, DISSOLVING GRADES 4703 CHEMICAL WOOD PULP, SODA OR SULPHATE, OTHER THAN DISSOLVING GRADES 4703 11 00 4703 19 00 4703 21 00 4703 29 00 4704 - Unbleached: -- Coniferous -- Non-coniferous - Semi-bleached or bleached: -- Coniferous -- Non-coniferous CHEMICAL WOOD PULP, SULPHITE, OTHER THAN DISSOLVING GRADES - Unbleached: 4704 11 00 -- Coniferous 4704 19 00 -- Non-coniferous - Semi-bleached or bleached: 4704 21 00 -- Coniferous 4704 29 00 -- Non-coniferous 1 (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% (5) - - - - - - - - - - (1) (2) 4705 00 00 WOOD PULP OBTAINED BY A 4706 COMBINATION OF MECHANICAL AND CHEMICAL PULPING PROCESSES PULPS OF FIBERS DERIVED FROM RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD OR OF OTHER FIBROUS CELLULOSIC MATERIAL 4706 10 00 - Cotton linters pulp 4706 20 00 - fibers derived Pulps of from recovered (waste and scrap) paper or paperboard - Other: 1[4706 30 00 -- Other, of bamboo 4706 91 00 -- Mechanical 4706 92 00 -- Chemical 2[4706 93 00 -- Obtained by a combination of mechanical and chemical processes 4707 4707 10 00 4707 20 00 4707 30 00 RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD - - - Unbleached kraft paper or paperboard or corrugated paper or paperboard Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) (5) 5% - 5% 5% - - 5% -] 5% 5% - - 5% -] [10%]3 [10%]3 [10%]3 - - - 4707 90 00 - Other, including unsorted waste kg. [10%]3 - and scrap 1. Ins. by Act 21 of 2006, s. 63(b) and the fourth Schedule, for heading 4706 20 00 (w.e.f. 1-1-2007). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and the fifth Schedule, for tariff item 4706 93 00 and the entries relating thereto (w.e.f 01-01-2012). 3. Subs. by Act 22 of 2007, s. 114(i) and the second schedule, for “12.5%” (w.e.f. 11-5-2007). 2 Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard CHAPTER 48 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 m2). 2. This Chapter does not cover: (a) Articles of Chapter 30; (b) Stamping foils of heading 3212; (c) Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33); (d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 3401), or with polishes, creas or similar preparations (heading 3405); (e) Sensitised paper or paperboard of headings 3701 to 3704; (f) Paper impregnated with diagnostic or laboratory reagents (heading 3822); (g) Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading 4814 (Chapter 39); (h) Articles of heading 4202 (for example, travel goods); (ij) Articles of Chapter 46 (manufactures of plaiting materials); (k) Paper yarn or textile articles of paper yarn (Section XI); (l) Articles of Chapter 64 or Chapter 65; (m) Abrasive paper or paperboard (heading 6805) or paper- or paperboard-backed mica (heading 6814) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter); (n) Metal foil backed with paper or paperboard 1[(generally Section XIV or XV)]; (o) Articles of heading 9209; 2[***] 3[(p) Articles of Chapter 95 (for example, toys, games, sports requisites); or (q) Articles of Chapter 96 [for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies] 3. Subject to the provisions of Note 7, headings 4801 to 4805 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paper-board, cellulose wadding and webs of cellulose fibers, coloured or marbled throughout the mass by any method. Except where heading 4803 otherwise requires, these 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “(Section XV)” (w.e.f. 1-1-2007). 2. The word “or” omitted by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f 01-01-2012). 3. Subs. by s. 60(a) (ii) and the Fifth Schedule, ibid., for clause (p) (w.e.f 01-01-2012). 1 headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibers 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 1[50%] by weight of the total fiber content consists of wood fibers obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m2 and not more than 65 g/m2 2[, and 3[applies] only to paper: (a) in strips or rolls of a width exceeding 28 cm; or (b) in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in the unfolded state]. 5. For the purposes of heading 4802, the expressions “paper and paper board, 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/m2: (a) containing 10% or more of fibers obtained by a mechanical or chemi-mechanical process, and 1. weighing not more than 80 g/m2, or 2. coloured throughout the mass; or (b) containing more than 8% ash, and 1. weighing not more than 80 g/m2, or 2. coloured throughout the mass; or (c) containing more than 3% ash and having a brightness of 60% or more; or (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 kPa. m2/g; or (e) containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or less than 2.5 kPa.m2/g. For paper or paperboard weighing more than 150 g/m2: (a) coloured throughout the mass; or (b) having a brightness of 60% or more, and 1. A caliper of 225 micrometres (microns) or less, or 2. A caliper of more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content of more than 3%; or 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “65%” (w.e.f. 1-1-2007). 2. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for “more than 65 g/m²” (w.e.f. 14-5-2016). 3. Subs. by Act 7 of 2017, s. 110(b) and the Third Schedule, for “apply” (w.e.f. 31-3-2017). 2 (c) having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an ash content of more than 8%. Heading 4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard. 6. In this Chapter “kraft paper and paperboard” means paper and paper- board of which not less than 80% by weight of the total fiber content consists of fibers 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 fibers answering to a description in two or more of the headings 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in this Schedule. 8. Headings 1[***] 4803 to 4809 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibers: (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 4814, 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) Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (2[for example], with textile flock), whether or not coated or covered with transparent protective plastics; (ii) With an uneven surface resulting from the incorporation of particles of wood, straw, etc.; (iii) Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or (iv) Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven; (b) Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration; (c) 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 3[4823]. 10. Heading 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated. 1. The figures and word “4801 and” omitted by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 14-5-2016). 2. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “e.g.” (w.e.f. 1.1.2007). 3. Subs. by s. 63(b) and the Fourth Schedule, ibid., for the figures 4815 (w.e.f. 1-1-2007). 3 11. Heading 4823 applies, inter alia, to perforated paper or paper board cards or Jacquard or similar machines and paper lace. 12. Except for the goods of heading 4814 or 4821, 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. 1[***] SUB-HEADING NOTES 1. For the purposes of sub-headings 4804 11 and 4804 19, “kraft-liner” means machine-finished or machine-glazed paper and paperboard, of which not less than 80% by weight of the total fiber content consists of wood fibers obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m2 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/m2 Minimum Mullen strength kpa bursting 115 125 200 300 400 . . . . . . . . . . . . . . . 393 417 637 824 961 2. For the purposes of sub-headings 4804 21 and 4804 29, “sack kraft paper” means machine-finished paper, of which not less than 80% by weight of the total fiber content consists of fibers obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications: (a) Having a Mullen burst index of not less than 3.7 kPa. m2/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: 1. The note 13 omitted by Act 17 of 2013, s. 86 and the Third Schedule (w.e.f. 10-5-2013). 4 Weight g/m2 Minimum tear mN . . Machine direction Machine direction plus cross direction 60 70 80 . . 700 . . . . 830 965 100 . . 1,230 115 . . 1,425 1,510 1,790 2,070 2,635 3,060 Minimum tensile knowledge/m Cross- direction Machine direction plus cross direction 1.9 6 2.3 2.8 7.2 8.3 3.7 10.6 4.4 12.3 3. For the purposes of sub-heading 4805 11, “semi-chemical fluting paper” means paper, in rolls, of which not less than 65% by weight of the total fiber content consists of unbleached hardwood fibers 1[obtained by a combination of mechanical and chemical pulping processes], and having a CMT 30 (Concora Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m2 at 50% relative humidity, at 23o C. 4. Sub-heading 4805 12 covers paper, in rolls, made mainly of straw pulp 2[obtained by a combination of mechanical and chemical pulping processes], weighing 130 g/m2 or more, and having a CMT 30 ( Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m2 at 50% relative humidity, at 23o C. 5. Sub-headings 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 kPa. m2/g. 6. For the purposes of sub-heading 4805 30, “sulphite wrapping paper” means machine-glazed paper, of which more than 40% by weight of the total fiber content consists of wood fibers 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 kPa. m2/g. 7. For the purposes of sub-heading 4810 22, “light-weight coated paper” means paper, coated on both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50% by weight of the total fiber content consists of wood fibers obtained by a mechanical process. 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for the words “obtained by a semi-chemical pulping process” (w.e.f. 01-01-2012). 2. Subs. by s. 60(a)(ii) and the Fifth Schedule, ibid., for the words “obtained by semi-chemical process” (w.e.f. 01-01-2012). 5 1[SUPPLEMENTARY NOTES Notwithstanding anything contained in Note 12, if paper and paper products of heading 4811, 4816 or 4820 are printed with any character, name, logo, motif or format, they shall remain classified under the respective headings as long as such products are intended to be used for further printing or writing.] Tariff Item Description of goods Unit Rate of duty (1) 4801 4801 00 4801 00 10 4801 00 90 4802 4802 10 4802 10 10 4802 10 20 4802 20 - - --- --- - --- --- - 4802 20 10 --- Std. Prefnl. Areas (2) (3) (4) (5) NEWSPRINT, IN ROLLS OR SHEETS Newsprint, in rolls or sheets: Glazed Other kg. kg. 2[10%] 2[10%] - - UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON- PERFORATED PUNCH CARD AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HAND-MADE PAPER AND PAPERBOARD Hand-made paper and paperboard: Paper Paperboard kg. kg. 2[10%] 2[10%] - - Paper and paperboard of a kind used as a base for photo- sensitive, heat-sensitive or electro-sensitive paper or paperboard: Photographic base paper, uncoated kg. 2[10%] - 1. Ins. by Act 17 of 2013, s. 86 and the Third Schedule (w.e.f. 10-5-2013). 2. Subs. by Act 21 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) accruing against all the tariff items (w.e.f. 11-5-2007). 6 (1) 4802 20 90 2[***] 4802 40 00 4802 54 4802 54 10 4802 54 20 4802 54 30 4802 54 40 4802 54 50 4802 54 90 4802 55 4802 55 10 4802 55 20 4802 55 30 4802 55 40 4802 55 50 4802 55 60 4802 55 70 (2) --- Other - - -- --- --- --- --- --- --- -- --- --- --- --- --- --- --- Wall paper base Other paper and paperboard, not containing fibers obtained by a mechanical or chemi- mechanical process or of which not more than 10% by weight of the total fiber content consists of such fibers: Weighing less than 40 g/m2: India Paper Litho and offset paper Duplicating paper Airmail paper Tissue paper Other Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls: Litho and offset paper Drawing paper Duplicating paper Account book paper Bank, bond and cheque paper Currency note paper Paper for security printing, currency paper, stamp paper 4802 55 90 --- Other (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) (5) 1[10%] - 1[10%] - 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - - - - - 1. Subs. by Act 21of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) accruing against all the tariff items (w.e.f. 11-5-2007). 2. The tariff item 4802 30 00 omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 7 (1) 4802 56 4802 56 10 4802 56 20 4802 56 30 4802 56 40 4802 56 50 4802 56 60 4802 56 70 4802 56 90 4802 57 4802 57 10 4802 57 20 4802 57 30 4802 57 40 4802 57 50 4802 57 60 4802 57 70 4802 57 90 4802 58 4802 58 10 (2) (3) (4) (5) -- --- --- --- --- --- --- --- --- -- --- --- --- --- --- --- --- --- -- --- Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: Litho and offset paper Drawing paper Duplicating paper Account book paper Bank, bond and cheque paper Currency note paper kg. kg. kg. kg. kg. kg. Paper for security printing, currency paper, stamp paper kg. Other Other, weighing 40 g/m2 or more but not more than 150 g/m2: Litho and offset paper Drawing paper Duplicating paper Account book paper Bank, bond and cheque paper Currency note paper Paper for security printing, currency paper, stamp paper Other Weighing more than 150 g/m2: Litho and offset paper kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - 1[10%] - 1[10%] - 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - 1[10%] - 1. Subs. by Act 21 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) accruing against all the tariff items (w.e.f. 11-5-2007). 8 (1) (2) 4802 58 20 --- Drawing paper 4802 58 30 --- Duplicating paper (3) kg. kg. 4802 58 40 --- Bank, bond and cheque paper kg. 4802 58 50 --- Paper for security printing, currency paper, stamp paper kg. 4802 58 90 --- Other kg. - -- --- Other paper and paperboard, of which more than 10% by weight of fiber total the fibers content consists of obtained by a mechanical or chemi-mechanical process: In rolls: Drawing paper 4802 61 4802 61 10 4802 61 20 --- Poster paper kg. kg. 4802 61 30 --- Printing paper dyed or marbled in mass kg. 4802 61 40 --- Account book paper kg. 4802 61 50 4802 61 60 --- --- Automatic data processing machine paper kg. Paper for security printing, currency paper, stamp paper kg. kg. 4802 61 90 --- Other (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - - - - - - - - - 1. Subs. by Act 21 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) accruing against all the tariff items (w.e.f. 11-5-2007). 9 (1) (2) (3) (4) (5) 4802 62 -- In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: 4802 62 10 --- Drawing paper 4802 62 20 --- Poster paper kg. kg. 4802 62 30 --- Printing paper dyed or marbled in mass kg. 4802 62 40 --- Account book paper kg. 4802 62 50 4802 62 60 --- --- Automatic data processing machine paper kg. Paper for security printing, currency paper, stamp paper kg. 4802 62 90 --- Other 4802 69 4802 69 10 4802 69 20 4802 69 30 -- --- --- --- Other: Drawing paper Poster paper Printing paper dyed or marbled in mass kg. 4802 69 40 --- Account book paper kg. 4802 69 50 4802 69 60 --- --- Automatic data processing machine paper kg. Paper for security printing, currency paper, stamp paper 4802 69 90 --- Other kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - - - - - 1. Subs. by Act 21 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) accruing against all the tariff items (w.e.f. 11-5-2007). 10 (1) 4803 4803 00 - (2) (3) (4) (5) TOILET OR FACIAL TISSUE STOCK, TOWEL OR NAPKIN STOCK AND SIMILAR PAPER OF A KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBERS, WHETHER OR NOT CREPED, CRINKLED, EMBOSSED, PERFORATED, SURFACE- COLOURED, SURFACE- DECORATED OR PRINTED, IN ROLLS OR SHEETS Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibers, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets: 4803 00 10 --- In commercial sizerolls of a width 36 cm and above kg. 4803 00 90 --- Other kg. 4804 UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF HEADING 4802 OR 4803 4804 11 00 - -- Kraftliner: Unbleached 4804 19 00 -- Other kg. kg. - Sack kraft paper: 1[10%] 1[10%] 1[10%] 1[10%] - - - - 1. Subs. by Act 21 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) accruing against all the tariff items (w.e.f. 11-5-2007). 11 (1) 4804 21 00 4804 29 00 -- -- - (2) Unbleached Other Other kraft paper and paperboard weighing 150 g/m2 or less: 4804 31 00 -- Unbleached 4804 39 00 -- Other - Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2: 4804 41 00 -- Unbleached 4804 42 00 -- Bleached uniformly throughout the mass and of which more than 95% by weight of the total fiber content consists of wood fibers obtained by a chemical process (3) kg. kg. kg. kg. kg. kg. (5) (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - 4804 49 00 -- Other kg. 1[10%] - 4804 51 00 4804 52 00 - -- -- Other kraft paper and paperboard weighing 225 g/m2 or more: Unbleached Bleached uniformly throughout the mass and of which more than 95% by weight of the total fiber content consists of wood fibers obtained by a chemical process kg. kg. 1[10%] 1[10%] - - 4804 59 00 -- Other kg. 1[10%] - 1. Subs. by Act 21 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) accruing against all the tariff items (w.e.f. 11-5-2007). 12 (2) (3) (4) (5) (1) 4805 4805 11 00 - -- OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, NOT FURTHER WORKED OR PROCESSED THAN AS SPECIFIED IN NOTE 3 TO THIS CHAPTER Fluting paper: Semi-chemical fluting paper kg. 4805 12 00 -- Straw fluting paper 4805 19 00 -- Other kg. kg. - -- Testliner board): (recycled liner Weighing 150 g/m2 or less kg. 4805 24 00 4805 25 00 -- Weighing more than 150 g/m2 kg. 4805 30 00 4805 40 00 4805 50 00 4805 91 00 4805 92 00 - - - - -- -- Sulphite wrapping paper kg. Filter paper and paperboard kg. Felt paper and paperboard kg. Other: Weighing 150 g/m2 or less Weighing more than 150 g/m2 but less than 225 g/m2 kg. kg. 4805 93 00 -- Weighing 225 g/m2 or more kg. 4806 VEGETABLE PARCHMENT, GREASEPROOF PAPERS, TRACING PAPERS AND GLASSINE AND OTHER GLAZED TRANSPARENT OR TRANSLUCENT PAPERS, IN ROLLS OR SHEETS 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - - 1. Subs. by Act 21 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) accruing against all the tariff items (w.e.f. 11-5-2007). 13 (3) kg. kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - - 1[10%] - 1[10%] - (1) 4806 10 00 4806 20 00 4806 30 00 4806 40 4806 40 10 4806 40 90 4807 - - - - (2) Vegetable parchment Greaseproof papers Tracing papers Glassine and other glazed transparent or translucent papers: --- --- Glassine papers Other COMPOSITE PAPER AND PAPERBOARD (MADE BY STICKING FLAT LAYERS OF PAPER OR PAPERBOARD TOGETHER WITH AN ADHESIVE), NOT SURFACE- COATED OR IMPREGNATED, WHETHER OR NOT INTERNALLY REINFORCED, IN ROLLS OR SHEETS Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets: Straw paper and other straw board, whether or not covered with paper other than straw paper 4807 00 - 4807 00 10 --- 4807 00 90 --- Other 4808 PAPER AND PAPERBOARD, CORRUGATED (WITH OR WITHOUT GLUED FLAT SURFACE SHEETS), CREPED, CRINKLED, EMBOSSED OR PERFORATED, IN ROLLS OR SHEETS, OTHER THAN PAPER OF THE KIND DESCRIBED IN HEADING 4803 1. Subs. by Act 21 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) accruing against all the tariff items (w.e.f. 11-5-2007). 14 (1) 4808 10 00 2[4808 40 - - 4808 40 10 - - - (2) Corrugated paper and paperboard, whether or not perforated Kraft paper, creped or crinkled, whether or not embossed or Perforated: Sack kraft paper, creped or crinkled, whether or not embossed or perforated (3) kg. (4) 1[10%] (5) - kg. 10% - 4808 40 90 - - - Other kraft paper, creped or kg. 10% -] crinkled, whether or not embossed or perforated 4808 90 00 - Other kg. 1[10%] - 4809 3[***] 4809 20 00 4809 90 00 4810 CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (INCLUDING COATED OR IMPREGNATED PAPER FOR DUPLICATOR STENCILS OR OFFSET PLATES), WHETHER OR NOT PRINTED, IN ROLLS OR SHEETS - - Self-copy paper Other kg. kg. 1[10%] 1[10%] - - PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE - COLOURED, SURFACE- DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE 1. Subs. by Act 21 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) accruing against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for all tariff items 4808 20 00 and 4808 30 00 and the entries relating thereto (w.e.f 01-01-2012). 3. The Sub-heading 4809 10, tariff items 4809 10 10 and 4809 10 90 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 15 (1) (2) (3) (4) (5) - -- --- --- --- -- --- --- --- --- -- --- Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibers obtained by a mechanical or chemi- mechanical process or of which not more than 10% by weight of the total fiber content consists of such fibers: In rolls: Imitation art paper Chrome paper or paperboard Other In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: Imitation art paper Art paper Chrome paper or paperboard Other Other: Imitation art paper 4810 13 4810 13 10 4810 13 30 4810 13 90 4810 14 4810 14 10 4810 14 20 4810 14 30 4810 14 90 4810 19 4810 19 10 4810 19 20 --- Art paper 4810 19 30 4810 19 90 --- --- Chrome paper or paperboard Other kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - - 1. Subs. by Act 21 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) accruing against all the tariff items (w.e.f. 11-5-2007). 16 (1) (2) (3) (4) (5) - -- -- - 4810 22 00 4810 29 00 4810 31 00 -- 4810 32 00 -- 4810 39 4810 39 10 4810 39 20 -- --- --- Paper and paperboard of a kind used for writing, printing or other graphic purposes, of than 10% by which more fiber weight of total content consists of fibers obtained by a mechanical or chemi-mechanical process: the Light-weight coated paper Other Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes: Bleached uniformly throughout the mass and of which more than 95% by weight of the total fiber content consists of wood fibers obtained by a chemical process, and weighing 150 g/m2 or less Bleached uniformly throughout the mass and of which more than 95% by weight of the total fiber content consists of wood fibers obtained by a chemical process, and weighing more than 150 g/m2 Other: kg. kg. 1[10%] 1[10%] - - kg. 1[10%] - kg. 1[10%] - Insulating paper kg. Electric insulating press board kg. 1[10%] 1[10%] - - 1. Subs. by Act 21 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) accruing against all the tariff items (w.e.f. 11-5-2007). 17 (1) 4810 39 30 --- (2) Insulation boards (homogenous) 4810 39 90 --- Other 4810 92 00 4810 99 00 4811 4811 10 00 4811 41 00 4811 49 00 - -- -- - - -- -- - Other paper and paperboard: Multi-ply Other PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBERS, COATED, IMPREGNATED, COVERED, SURFACE- COLOURED, SURFACE- DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEADING 4803, 4809 OR 4810 Tarred, bituminised or asphalted paper and paperboard Gummed or adhesive paper and paperboard: Self-adhesive Other Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): 2[4811 51 - - Bleached weighing more than 150 g/m2: 4811 51 10 4811 51 90 4811 59 4811 59 10 4811 59 90 4811 60 00 - - - Aseptic packaging paper - - - Other - - Other: - - - Aseptic packaging paper - - - Other - Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearine, oil or glycerol (3) kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - kg. [10%]1 - kg. kg. kg. kg. kg. kg. kg. [10%]1 [10%]1 - - 10% 10% 10% 10% [10%]1 - - - - ] - 1. Subs. by Act 21 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) accruing against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule for tariff items 4811 51 00 and 4811 59 00 and the entries relating thereto (w.e.f. 01-01-2012). 18 (1) 4811 90 (2) (3) (4) (5) - --- paper, Other paperboard, cellulose wadding and webs of cellulose fibers: paper and Handmade paperboard, rules, lined or squared but not otherwise printed; chromo and art paper, coated, building board of paper or pulp, impregnated; chromo board; raw base paper for sensitising, coated; surface marbled paper; leather board and imitation leather board; and matrix board: paper and Handmade paperboard, lined or squared but not otherwise printed rules, kg. [10%]1 - 4811 90 11 ---- 4811 90 12 4811 90 13 4811 90 14 4811 90 15 ---- ---- ---- ---- Chromo and art paper, coated kg. Building board of paper or pulp, impregnated kg. Chromo board Raw base paper for sensitising, coated kg. kg. kg. 4811 90 16 ---- Surface marbled paper 4811 90 17 ---- Leather board and imitation leather board kg. 4811 90 18 --- --- Matrix board Other: 4811 90 91 ---- Grape guard paper kg. kg. [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 1[10%] - - - - - - - - 2[***] 4811 90 93 ---- Thermal machines paper for fax kg. 1[10%] - 1. Subs. by Act 21 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) accruing against all the tariff items (w.e.f. 11-5-2007). 2. The tariff item 4811 9092 and the entries relating thereto omitted by Act 8 of 2011, s. 60(a) (ii) and the Fifth Schedule (w.e.f 01-01-2012). 19 (3) kg. kg. kg. (1) (2) 4811 90 94 ---- Thermal paper in jumbo rolls (size 1 mt and above in width and 5,000 mt and above in length) 4811 90 99 4812 00 00 4813 4813 10 00 4813 20 00 4813 90 ---- Other FILTER BLOCKS, SLABS AND PLATES, OF PAPER PULP CIGARETTE PAPER, WHETHER OR NOT CUT TO SIZE OR IN THE FORM OF BOOKLETS OR TUBES - - - In the form of booklets or tubes kg. rolls of a width not In exceeding 5 cm kg. Other: 4813 90 10 --- Cigarette paper in bulk, or in sheets kg. 4813 90 90 --- Other kg. (4) 1[10%] (5) - 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - 4814 2[***] 4814 20 00 - WALLPAPER AND SIMILAR WALL COVERINGS; WINDOW TRANSPARENCIES OF PAPER Wallpaper 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 kg. 1[10%] - 3[***] 4814 90 00 4[***] - Other kg. 1[10%] - 1. Subs. by Act 21 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) accruing against all the tariff items (w.e.f. 11-5-2007). 2. The tariff items 4817 10 00 omitted by Act 8 of 2011, s. 60(a) (ii) and the Fifth Schedule (w.e.f. 01-01-2012). 3. The tariff item 4814 30 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 4. The tariff item 48 15 00 00 and the entries relating thereto omitted by s. 63(b) and the Fourth Schedule, ibid. (w.e.f. 1.1.2007). 20 (2) (3) (4) (5) (1) 4816 1[***] 4816 20 4816 20 10 4816 20 20 4816 20 90 1[***] 4816 90 4816 90 10 - --- --- --- - --- 4816 90 20 --- CARBON-PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (OTHER THAN THOSE OF HEADING 4809), DUPLICATOR STENCILS AND OFFSET PLATES, OF PAPER, WHETHER OR NOT PUT UP IN BOXES Self-copy paper: Duplicating paper, cut to size kg. Paper for fax machine Other Other: transfer Other copying or papers printed (excluding transfer) cut to size whether or not put up in boxes Calculating machine paper in rolls and strips not exceeding 15 cm in width kg. kg. kg. kg. kg. 4816 90 90 --- Other 4817 ENVELOPES, LETTER CARDS, PLAIN POSTCARDS AND CORRESPONDENCE CARDS, OF PAPER OR PAPERBOARD; BOXES, POUCHES, WALLETS AND WRITING COMPENDIUMS, OF PAPER OR PAPERBOARD, CONTAINING AN ASSORTMENT OF PAPER STATIONERY [10%]2 [10%]2 [10%]2 [10%]2 [10%]2 [10%]2 - - - - - - 4817 10 00 - Envelopes kg. [10%]2 - 1. The tariff items 4816 10 00 and 4816 30 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) accruing against all the tariff items (w.e.f. 11-5-2007). 21 (3) kg. kg. kg. kg. kg. (1) (2) 4817 30 - - correspondence cards Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery: 4817 30 10 4817 30 90 --- --- Writing blocks Other 4818 - - - - 4818 10 00 4818 20 00 4818 30 00 4818 40 [***]3 TOILET PAPER AND SIMILAR PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBERS, OF A KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES, IN ROLLS OF A WIDTH NOT EXCEEDING 36 CM, OR CUT TO SIZE OR SHAPE; HANDKERCHIEFS, CLEANSING TISSUES, TOWELS, TABLE CLOTHS, SERVIETTES, 2[***]23, TAMPONS, BED SHEETS AND SIMILAR HOUSEHOLD, SANITARY OR HOSPITAL ARTICLES, ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF PAPER PULP, PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBERS Toilet paper Handkerchiefs, 32[cleansing] or facial tissues and towels Tablecloths and serviettes kg. Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles: (4) 1[10%] (5) - 1[10%] 1[10%] - - 1[10%] 1[10%] 1[10%] - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) accruing against all the tariff items (w.e.f. 11-5-2007). 2. The words “NAPKINS FOR BABIES, TAMPONS” omitted by Act 8 of 2011, s. 60(a) (ii) and the Fifth Schedule (w.e.f. 01-01-2012). 3. The tariff items 4818 41 10 and 4818 40 90 and the entries relating thereto omitted by s. 60(a) (ii) and the Fifth Schedule, ibid. (w.e.f 01-01-2012). 22 (1) 4818 50 00 4818 90 00 4819 - - 4819 10 - 4819 10 10 4819 10 90 4819 20 --- --- - 4819 20 10 --- 4819 20 20 4819 20 90 4819 30 00 4819 40 00 4819 50 4819 50 10 4819 50 90 4819 60 00 --- --- - - - --- --- - (2) Articles clothing accessories of apparel Other (3) and kg. kg. (4) 1[10%] 1[10%] (5) - - CARTONS, BOXES, CASES, BAGS AND OTHER PACKING CONTAINERS, OF PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBERS; BOX FILES, LETTER TRAYS, AND SIMILAR ARTICLES, OF PAPER OR PAPERBOARD OF A KIND USED IN OFFICES, SHOPS OR THE LIKE Cartons, boxes and cases, of or corrugated paperboard: paper Boxes Other Folding cartons, boxes and cases, of no corrugated paper and paperboard: boxes, Cartons, cases, intended for the packing of match sticks Boxes Other Sacks and bags, having a base of a width of40 cm or more kg. kg. kg. kg. kg. kg. Other sacks including cones and bags, kg. Other packing including record sleeves: containers, Made of corrugated paper or paperboard Other Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like kg. kg. 1[10%] 1[10%] - - 1[10%] - 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) accruing against all the tariff items (w.e.f. 11-5-2007). 23 (1) 4820 4820 10 - 4820 10 10 4820 10 20 4820 10 90 4820 20 00 4820 30 00 4820 40 00 4820 50 00 4820 90 4820 90 10 4820 90 90 4821 --- --- --- - - - - - --- ---- (2) (3) (4) (5) REGISTERS, ACCOUNT BOOKS, NOTE BOOKS, ORDER BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORANDUM PADS, DIARIES AND SIMILAR ARTICLES, 1[EXERCISE BOOKS], BLOTTING-PADS, BINDERS (LOOSE-LEAF OR OTHER), FOLDERS, FILE COVERS, MANIFOLD BUSINESS FORMS, INTERLEAVED CARBON SETS AND OTHER ARTICLES OF STATIONERY, OF PAPER OR PAPERBOARD; ALBUMS FOR SAMPLES OR FOR COLLECTIONS AND BOOK COVERS, OF PAPER OR PAPERBOARD Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Registers, account books Letter pads Other Exercise books Binders (other than book covers), folders and file covers Manifold business forms and interleaved carbon sets Albums for samples or for collections Other: Blotting papers cut to size Other PAPER OR PAPERBOARD LABELS OF ALL KINDS, WHETHER OR NOT PRINTED kg. kg. kg. kg. kg. kg. kg. kg. kg. 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] - - - - - - - - - 4821 10 - Printed: 1. Subs. by Act 23 of 2019, s. 88(b) and Fifth Schedule, for “EXCISE BOOKS” (w.e.f. 01-01-2020). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) accruing against all the tariff items (w.e.f. 11-5-2007). 24 (1) 4821 10 10 4821 10 20 4821 10 90 4821 90 4821 90 10 4821 90 90 4822 4822 10 00 4822 90 4822 90 10 4822 90 90 2[4823 4823 20 00 4823 40 00 --- --- --- - --- --- - - --- --- - - 3[- (2) Paper tags Labels Other Other: Labels Other (3) kg. kg. kg. kg. kg. BOBBINS, SPOOLS, COPS AND SIMILAR SUPPORTS OF PAPER PULP, PAPER OR PAPERBOARD (WHETHER OR NOT PERFORATED OR HARDENED) Of a kind used for winding textile yarn kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - - 1[10%] - Other: Paper tubes Other kg. kg. 1[10%] 1[10%] - - OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBERS, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBERS] kg. kg. Filter paper and paperboard Rolls, sheets and dials, printed for self- recording apparatus Trays, dishes, plates, cups and the like, of paper or paperboard: 1[10%] 1[10%] - - 4823 61 00 -- Of bamboo kg. 1[10%] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) accruing against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for tariff items 4823 12 00 and 4823 19 00 and the entries relating thereto, (w.e.f. 1-1-2007). 3. Subs. s. 63(b) and the Fourth Schedule, ibid., for tariff item 4823 60 00 and the entries relating thereto (w.e.f. 1-1-2007). 25 (1) 4823 69 00 4823 70 4823 70 10 4823 70 20 4823 70 30 4823 70 90 4823 90 -- - --- --- --- --- - --- 4823 90 11 4823 90 12 4823 90 13 4823 90 14 4823 90 15 4823 90 16 ---- ---- ---- ---- ---- ---- for than filter artware (2) Other Moulded or pressed article of paper pulp: Paper pulp moulded trays Wood pulp board Articles made of paper mache and other moulded or pressed goods of wood pulp Other Other: Braille paper, cellulose in sole board or sheet; packing and wrapping paper; paper for tips; paper cigarette cone speaker; loud patterns made of papers for leather leather footwear, garments and goods; patterns made of paper for articles of clothing apparel and accessories, products consisting of sheets of paper or paperboard, impregnated, coated covered with plastics (including thermoset resins or mixtures thereof or chemical formulations, contain-ing melamine phenol or urea formaldehyde with or without curing agents or catalysts), compressed in one or more together decorative operations; laminates: Braille paper Cellulose in sole board or sheet Packing and wrapping paper or Paper for cigarette filter tips Paper cone for loud speaker Patterns made of papers for leather footwear, leather garments and goods (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - - 1[10%] - 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) accruing against all the tariff items (w.e.f. 11-5-2007). 26 (1) (2) 4823 90 17 ---- 4823 90 18 ---- 4823 90 19 ---- --- Patterns made of paper for articles of apparel and clothing accessories Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations Decorative laminates Pre-punched cards; monotype and newstape paper in strips with perforated edges, not exceeding 15 cm in width; typewriting paper cut to size and the like: 4823 90 21 ---- Pre-punched cards 4823 90 22 ---- 4823 90 23 4823 90 30 ---- --- Monotype and newstape paper in strips with perforated edges, not exceeding 15cm in width Typewriting paper cut to size Plain or embossed seals made of paper, laminated paper or paper gaskets 4823 90 90 --- Other (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[10%] (5) - 1[10%] - 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - 2[20%] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) occurring against tariff item 4823 90 90 (w.e.f. 28-3-2018). 27 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans CHAPTER 49 1. This Chapter does not cover: NOTES (a) Photographic negatives or positives on transparent bases (Chapter 37); (b) Maps, plans or globes, in relief, whether or not printed (heading 9023); (c) Playing cards or other goods of Chapter 95; or (d) Original engravings, prints or lithographs (heading 9702), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading 9704, 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, thermo copied 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 4901, whether or not containing advertising material. 4. Heading 4901 also covers: (a) 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 4911. 5. Subject to Note 3 to this Chapter, heading 4901 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 4911. 6. For the purposes of heading 4903, the expression “children's picture books” means books for children in which the pictures form the principal interest and the text is subsidiary. 1 SUPPLEMENTARY NOTES For the purposes of tariff item 4907 00 30, “Information Technology software” means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine. Tariff Item Description of goods Unit Rate of duty (2) (3) (4) (5) Std. Prefnl. Areas (1) 4901 4901 10 - PRINTED BOOKS, BROCHURES, LEAFLETS AND SIMILAR PRINTED MATTER, WHETHER OR NOT IN SINGLE SHEETS In single sheets, whether or not folded: 4901 10 10 --- Printed books 4901 10 20 --- 4901 91 00 - -- Pamphlets, booklets, brochures, leaflets and similar printed matter Other: Dictionaries and encyclopedias, and serial installments thereof 4901 99 00 -- Other 4902 4902 10 - NEWSPAPERS, JOURNALS AND PERIODICALS, WHETHER OR NOT ILLUSTRATED OR CONTAINING ADVERTISING MATERIAL Appearing at least four times a week: 4902 10 10 --- Newspapers 4902 10 20 --- Journals and periodicals 4902 90 - Other: 4902 90 10 --- Newspapers 4902 90 20 --- Journals and periodicals 1[u] 1[u] 1[u] 1[u] 1[u] kg. kg. kg. kg. 2[10%] 2[10%] 2[10%] 2[10%] Free Free Free Free - - - - - - - - 1. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for column (3) occurring against all the tariff items of headings 4901, 4909 and 4910 (w.e.f. 16-8-2014). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items “[12.5%]” (w.e.f. 11-5-2007). 2 (1) 4903 4903 00 4903 00 10 4903 00 20 4904 00 00 4905 4905 10 00 4905 91 00 4905 99 4905 99 10 4905 99 90 4906 00 00 4907 4907 00 - 4907 00 10 --- (2) (3) (4) (5) - - CHILDREN'S PICTURE, DRAWING OR COLOURING BOOKS Children's picture, drawing or colouring books: --- Picture books --- Drawing or colouring books MUSIC, PRINTED OR IN MANUSCRIPT, WHETHER OR NOT BOUND OR MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS OF ALL KINDS, INCLUDING ATLASES, WALL MAPS, TOPOGRAPHICAL PLANS AND GLOBES, PRINTED Globes Other: In book form - - -- -- Other: -- --- Other Geographical, hydrological, astronomical maps or charts PLANS AND DRAWINGS FOR ARCHITECTURAL, ENGINEERING, INDUSTRIAL, COMMERCIAL, TOPOGRAPHICAL OR SIMILAR PURPOSES, BEING ORIGINALS DRAWN BY HAND; HANDWRITTEN TEXTS; PHOTOGRAPHIC REPRODUCTIONS ON SENSITISED PAPER AND CARBON COPIES OF THE FOREGOING UNUSED POSTAGE, REVENUE OR SIMILAR STAMPS OF CURRENT OR NEW ISSUE IN THE COUNTRY IN WHICH THEY HAVE, OR WILL HAVE, A RECOGNIZED FACE VALUE; STAMP- IMPRESSED PAPER; BANK NOTES; CHEQUE FORMS; STOCK, SHARE OR BOND CERTIFICATES AND SIMILAR DOCUMENTS OF TITLE Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; bank notes; cheque forms; stock, share or bond certificates and similar documents of title: Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] Free Free Free Free Free 1[10%] - - - - - - - - kg. 1[10%] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items “[12.5%]” (w.e.f. 11-5-2007). 3 (1) (2) (3) (4) (5) 4907 00 20 --- Bank notes 4907 00 30 4907 00 90 --- Documents of title conveying the right to use Information Technology software Other --- 4908 TRANSFERS (DECALCOMANIAS) 4908 10 00 4908 90 00 - - 4909 4909 00 - 4909 00 10 --- Transfers (decalcomanias), vitrifiable Other PRINTED OR ILLUSTRATED POSTCARDS; PRINTED CARDS BEARING PERSONAL GREETINGS, MESSAGES OR ANNOUNCEMENTS, WHETHER OR NOT ILLUSTRATED, WITH OR WITHOUT ENVELOPES OR TRIMMINGS Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: greeting or wedding cards 4909 00 90 --- Other 4910 4910 00 - 4910 00 10 --- CALENDARS OF ANY KIND, PRINTED, INCLUDING CALENDAR BLOCKS Calendars of any kind, printed, including calendar blocks: Advertising calendar 4910 00 90 -- Other 4911 4911 10 - 4911 10 10 --- OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS Trade advertising material, commercial catalogues and the like: Posters, printed 4911 10 20 --- Commercial catalogues kg. kg. kg. kg. kg. 2[u] 2[u] 2[u] 2[u] 2[u] 2[u] kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items “[12.5%]” (w.e.f. 11-5-2007). 2. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for column (3) occurring against all the tariff items of headings 4901, 4909 and 4910 (w.e.f. 16-8-2014). 4 (1) (2) (3) (4) (5) 4911 10 30 --- Printed inlay cards 4911 10 90 --- Other Other: kg. kg. 1[10%] 1[10%] - - 4911 91 00 -- Pictures, designs and photographs kg. 1[10%] - 4911 99 -- Other: 4911 99 10 4911 99 20 --- --- 4911 99 90 --- Hard copy (printed) of computer software Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices Other kg. kg. kg. 1[10%] 1[10%] - - 1[10%] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items “[12.5%]” (w.e.f. 11-5-2007). 5 SECTION XI Textiles and Textile Articles NOTES 1. This Section does not cover: (a) Animal brush making bristles or hair (heading 0502); horsehair or horsehair waste 1[(heading 0511)]; (b) Human hair or articles of human hair (heading 0501, 6703 or 6704), except straining cloth of a kind commonly used in oil presses or the like (heading 5911); (c) Cotton linters or other vegetable materials of Chapter 14; (d) Asbestos of heading 2524 or articles of asbestos or other products of heading 6812 or 6813; (e) Articles of heading 3005 or 3006 2[***]; yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 3306; (f) Sensitised textiles of headings 3701 to 3704; (g) Monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics and other basket ware or wickerwork of such monofilament or strip (Chapter 46); (h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39; (ij) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40; (k) Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of fur skin, artificial fur or articles thereof, of heading 4303 or 4304; (l) Articles of textile materials of heading 4201 or 4202; (m) Products or articles of Chapter 48 (for example, cellulose wadding); (n) Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64; (o) Hair-nets nets other headgear or parts thereof of Chapter 65; (p) Goods of Chapter 67; (q) Abrasive-coated textile material (heading 6805) also carbon fibers or articles of carbon fibers of heading 6815; (r) Glass fibers or articles of glass fibers, other than embroidery with glass thread on a visible ground of fabric (Chapter 70); 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “(heading 0503)” (w.e.f. 1-1-2007). 2. The brackets and words “(for example, wadding, gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes, sterile surgical suture materials)” omitted by s. 63(b) and the Fourth Schedule, ibid. (w.e.f. 1-1-2007). 1 (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); 1[(u) Articles of Chapter 96 [for example, brushes, travel sets for sewing, slide fasteners, typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies]; or]; (v) Articles of Chapter 97. 2[(A) Goods classifiable in Chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material. When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.] (B) For the purposes of the above rule:- (a) Gimped horsehair yarn (heading 5110) and metallised yarn (heading 5605) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material; (b) The choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter; (c) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter; (d) Where a Chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material. (C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Note 3, 4, 5 or 6 below. 3. (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) Of silk or waste silk, measuring more than 20,000 decitex; (b) Of man-made fibers (including yarn of two or more monofilaments of Chapter 54), measuring more than 10,000 decitex; (c) Of true hemp or flax: (i) Polished or glazed, measuring 1,429 decitex or more; or (ii) Not polished or glazed, measuring more than 20,000 decitex; 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for clause (u) (w.e.f 01-01-2012). 2. Ins. by Act 33 of 2009, s. 103 and the Third Schedule (w.e.f. 19-8-2009). 2 (d) Of coir, consisting of three or more plies; (e) Of other vegetable fibers, measuring more than 20,000 decitex; or (f) Reinforced with metal thread. (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 meter of Chapter 54; (c) Silk worm gut of heading 5006 and monofilaments of Chapter 54; (d) Metallised yarn of heading 5605; yarn reinforced with metal thread is subject to paragraph (A) (f) above; and (e) Chenille yarn, gimped yarn and loop wale-yarn of heading 5606. 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) 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 filament yarn; or (ii) 125 g in other cases; (b) 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; (c) In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding: (i) 85 g in the case of silk, waste silk or man-made filament yarn; or (ii) 125 g in other cases. (B) Exceptions: (a) Single yarn of any textile material, except: (i) Single yarn of wool or fine animal hair, unbleached; and (ii) Single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5,000 decitex; (b) Multiple (folded) or cabled yarn, unbleached: (i) Of silk or waste silk, however put up; or 3 (ii) Of other textile material except wool or fine animal hair, in hanks or skeins; (c) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and (d) Single, multiple (folded) or cabled yarn of any textile material: (i) In cross-reeled hanks or skeins; or (ii) Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms). 5. For the purposes of headings 5204, 5401 and 5508 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. 6. 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 polyamides, or of polyesters 60cN/tex Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters 53cN/tex Single, multiple (folded) or cabled yarn of viscose rayon 27cN/tex 7. For the purposes of this Section, the expression “made up” means: (a) Cut otherwise than into squares or rectangles; (b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets); 1[(c) Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other sub-clause of this Note, but excluding fabrics the cut edges of which have been prevented from unravelling by hot cutting or by other simple means;]; 2[(d)] 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; 3[(e)] Cut to size and having undergone a process of drawn thread work; 1. Ins. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f 01-01-2012). 2. Clause (c) re-lettered as clause (d) thereof by s. 60(a)(ii) and the Fifth Schedule, ibid. (w.e.f 01-01-2012). 3. Clause (d) re-lettered as clause (e) thereof by s. 60(a)(ii) and the Fifth Schedule, ibid. (w.e.f 01-01-2012). 4 1[(f)] 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); 2[(g)] Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.] 8. For the purposes of Chapters 50 to 60: (a) 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. 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. 10. 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” in cludes “dipped”. 12. For the purposes of this Section, the expression “polyamides” in cludes “aramids”. 3[13. For the purposes of this Section and, where applicable, throughout this Schedule, the expression “electromeric yarn” means 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. 14. 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 6101 to 6114 and headings 6201 to 6211.] 1. In this Section and, where applicable, throughout this Schedule, the following expressions have the SUB-HEADING NOTES meanings hereby assigned to them: 4[***] 5[(a)] Unbleached yarn : Yarn which: (i) has the natural colour of its constituent fibers and has not been bleached, dyed (whether or not in the mass) or printed; or (ii) is of indeterminate colour (“grey yarn”), manufactured from garnetted stock. 1. Clause (e) re-lettered as clause (f) thereof by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f .01-01-2012). 2. Clause (f) re-lettered as clause (g) thereof by s. 60(a)(ii) and the Fifth Schedule, ibid. (w.e.f. 01-01-2012). 3. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, ibid., for the Note 13 (w.e.f. 1-1-2007). 4. Clause (a) omitted by s. 63(b) and the Fourth Schedule, ibid. (w.e.f. 1-1-2007). 5. Clause (b) re-numbered as clause (a) thereof by s. 63(b) and the Fourth Schedule, ibid. (w.e.f. 1-1-2007). 5 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 fibers, treated in the mass with delustring agents (for example, titanium dioxide). 1[(b)] Bleached yarn : Yarn which: (i) has undergone a bleaching process, is made of bleached fibers or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing; (ii) consists of a mixture of unbleached and bleached fibers; or (iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns. 2[(c)] Coloured (dyed or printed) yarn: Yarn which: (i) is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibers; (ii) consists of a mixture of dyed fibers of different colours or of a mixture of unbleached or bleached fibers with coloured fibers (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots; (iii) is obtained from slivers or rovings which have been printed; or (iv) 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. 3[(d)] Unbleached woven fabric: Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye. 4[(e)] Bleached woven fabric: Woven fabric which: (i) has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece; (ii) consists of bleached yarn; or (iii) consists of unbleached and bleached yarn. 5[(f)] Dyed woven fabric: Woven fabric which: (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 1. Clause (c) re-numbered as clause (b) thereof by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2. Clause (d) re-numbered as clause (c) thereof by s. 63(b) and the Fourth Schedule, ibid. (w.e.f. 1-1-2007). 3. Clause (e) re-numbered as clause (d) thereof by s. 63(b) and the Fourth Schedule, ibid. (w.e.f. 1-1-2007). 4. Clause (f) re- numbered as clause (e) thereof by s. 63(b) and the Fourth Schedule, ibid. (w.e.f. 1-1-2007). 5. Clause (g) re- numbered as clause (f) thereof by s. 63(b) and the Fourth Schedule, ibid. (w.e.f. 1-1-2007). 6 (ii) consists of coloured yarn of a single uniform colour. 1[(g)] Woven fabric of yarns of different colours: Woven fabric (other than printed woven fabric) which: (i) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibers); (ii) consists of unbleached or bleached yarn and coloured yarn; or (iii) consists of marl or mixture yarns. (In all cases, the yarn used in selvedges and piece ends is not taken into consideration). 2[(h)] Printed woven fabric: Woven fabric which has been printed in the piece, whether or not made from yarns of different colours. (The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.) The process of mercerisation does not affect the classification of yarns or fabrics within the above categories. The 3[definitions at (d) to (h)] above apply, mutatis mutandis, to knitted or crocheted fabrics. 4[(ij)] Plain weave: A fabric construction in which each yarn of the weft passes alternately over and under the successive yarns of the warp and each yarn of the warp passes alternatively 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 5809 consisting of the same textile materials. (B) For the application of this rule: (a) where appropriate, only the part which determines the classification under Interpretative Rule 3 shall be taken into account; (b) in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric; (c) in the case of embroidery of heading 5810 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. 1. Clause (h) re-numbered as clause (g) thereof by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2. Clause (i) re-numbered as clause (h) thereof by s. 63(b) and the Fourth Schedule, ibid. (w.e.f. 1-1-2007). 3. Subs. by s. 63(b) and the Fourth Schedule, ibid., for “definitions at (e) to (ij)” (w.e.f. 1-1-2007). 4. Clause (k) re-numbered as clause (ij) thereof by s. 63(b) and the Fourth Schedule, ibid. (w.e.f. 1-1-2007). 7 CHAPTER 50 Silk Tariff Item Description of goods Unit Rate of duty (1) (2) 5001 00 00 SILK-WORM COCOONS SUITABLE FOR REELING 5002 RAW SILK (NOT THROWN) 5002 00 - Raw silk (not thrown): 5002 00 10 --- Mulberry raw silk 5002 00 20 --- Mulberry dupion silk 5002 00 30 --- Non-mulberry silk 5003 SILK WASTE (INCLUDING COCOONS UNSUITABLE FOR REELING, YARN WASTE AND GARNETTED STOCK) 1[5003 00 -- Silk waste (including cocoons unsuitable for reeling, yarn waste and garneted stock): 5003 00 10 -- Mulberry silk waste 5003 00 20 -- Tussar silk waste 5003 00 30 -- Eri waste 5003 00 40 -- Munga waste 5003 00 90 -- Other (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. 5004 SILK YARN (OTHER THAN YARN SPUN FROM SILK WASTE) NOT PUT UP FOR RETAIL SALE 5004 00 - Silk yarn (other than yarn spun from silk waste) not put up for retail sale: Std. Perennial Areas (4) (5) 30% - 30% 30% 30% - - - 2[25%] 2[25%] 2[25%] 2[25%] -- -- -- - 2[25%] -] 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for tariff items 5003 90 10 to 5003 90 90 and the entries relating thereto (w.e.f. 1-1-2007). 2. Subs. vide Notification No. 80/2017, dated 27.10.2017 for “15%”. 8 (1) (2) 5004 00 10 --- 100% mulberry dupion silk yarn 5004 00 90 --- Other 5005 5005 00 YARN SPUN FROM SILK WASTE, NOT PUT UP FOR RETAIL SALE Yarn spun from silk waste, not put up for retail sale: --- Containing85% or more by weight of silk waste: 5005 00 11 ---- Other than noil silk 5005 00 12 ---- From noil silk --- Containing less than85% by weight of silk: 5005 00 21 ---- Other than noil silk 5005 00 22 ---- From noil silk 5006 5006 00 - SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILK-WORM GUT Silk yarn and yarn spun from silk waste, put up for retail sale; silk worm gut: --- Silk yarn: 5006 00 11 ---- Silk embroidery thread 5006 00 19 ---- Other --- spun Yarn silk waste from containing85% or more by weight of silk: 5006 00 21 ---- Silk embroidery thread 5006 00 29 ---- Other (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) (5) 1[25%] 1[25%] - - 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] - - - - - - - - 1. Subs. vide Notification No. 80/2017, dated 27.10.2017 for “10%”. 9 (1) (2) (3) (4) (5) Yarn spun from silk waste containing85% or less by weight of silk: 5006 00 31 ---- Spun from silk waste other than noil kg. silk 5006 00 32 ---- Yarn spun from noil silk 5006 00 33 ---- Silk embroidery thread 5006 00 39 ---- Other 5006 00 90 --- Other 5007 WOVEN FABRICS OF SILK OR OF SILK WASTE 5007 10 00 5007 20 - - Fabrics of noil silk Other fabrics, containing85% or more by weight of silk or of silk waste other than noil silk: 5007 20 10 --- Sarees 5007 20 90 --- Other 2[5007 90 --- Other 5007 90 10 --- Of Handloom woven 5007 90 90 --- Other fabrics kg. kg. kg. kg. m2 m2 m2 m2 m2 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] - - - - - 1[25%] - 1[25%] 1[25%] 1[25%] 1[25%] - - - -] 1. Subs. vide Notification No. 80/2017, dated 27.10.2017 for “10%”. 2. Subs. vide notification No. 109/2008 dated 24.09.2008 for item 50079000 w.e.f. 1.10.2008. 10 Wool, fine or coarse animal hair; horsehair yarn and woven fabric NOTE CHAPTER 51 Throughout this Schedule: (a) “wool” means the natural fibre grown by sheep or lambs; (b) “fine animal hair” means the hair of alpaca, ilama, vicuna, 1[camel (including dromedary)], yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat; (c) “coarse animal hair” means the hair of animals not mentioned above, excluding brush- making hair and bristles (heading 0502) and horsehair (2[heading 0511]). Tariff Item Description of goods Unit Rate of duty Standard (1) 5101 5101 11 00 5101 19 00 5101 21 00 5101 29 00 5101 30 00 5102 5102 11 5102 11 10 5102 11 90 5102 19 5102 19 10 5102 19 90 5102 20 5102 20 10 5102 20 90 5103 5103 10 5103 10 10 (2) (3) (4) WOOL, NOT CARDED OR COMBED : Greasy, including fleece-washed wool: - -- Shorn wool Other -- Degreased, not carbonised: - Shorn wool -- -- Other - Carbonised kg. kg. kg. kg. kg. 3[25%] 3[25%] 30% 3[25%] 30% FINE OR COARSE ANIMAL HAIR, NOT CARDED OR COMBED - Fine animal hair: -- Of Kashmir (cashmere) goats: --- Marine Angora --- Other -- Other : --- Marine Angora --- Other - Coarse animal hair: kg. kg. 3[25%] 3[25%] kg. kg. 3[25%] 3[25%] --- Goat hair (other than Angora) --- Other (excluding pig and boar bristles) kg. kg. 3[25%] 3[25%] WASTE OF WOOL OR OF FINE OR COARSE ANIMAL HAIR, INCLUDING YARN WASTE BUT EXCLUDING GARNETTED STOCK - Noils of wool or of fine animal hair : --- Noils of wool kg. 3[25%] 1. Subs. by Act 21 of 20016, s. 63(a) and the third Schedule, for “camel”, (w.e.f. 1-1-2007). 2. Subs. by ibid., s. 63(a) “heading 0503”, (w.e.f. 1-1-2007). 3. Subs. by vide Notification No. 80/2017-Customs dated 27-10-2017 for “15%”. 1 Prefer- ential Areas (5) - - - - - - - - - - - - (1) 5103 10 90 5103 20 5103 20 10 5103 20 20 5103 20 90 5103 30 00 5104 (2) --- Other - Other waste of wool or of fine animal hair: --- Waste of sheep's and lamb's wool --- Yarn waste --- Other - Waste of coarse animal hair (3) kg. kg. kg. kg. kg. (4) 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] GARNETTED STOCK OF WOOL OR OF FINE OR COARSE ANIMAL HAIR 5104 00 - Garnetted stock of wool or of fine or coarse 5104 00 10 5104 00 90 5105 5105 10 00 5105 21 00 5105 29 5105 29 10 5105 29 90 5105 31 00 5105 39 00 5105 40 00 5106 5106 10 5106 10 10 5106 10 20 5106 10 90 5106 20 5106 20 10 5106 20 20 5106 20 90 5107 5107 10 5107 10 10 5107 10 20 animal hair: --- Shoddy wool --- Other kg. kg. 2[20%] 2[20%] WOOL AND FINE OR COARSE ANIMAL HAIR, CARDED OR COMBED (INCLUDING COMBED WOOL IN FRAGMENTS) - Carded wool - Wool tops and other combed wool: -- Combed wool in fragments -- Other: --- Wool tops --- Other - Fine animal hair, carded or combed -- Of Kashmir (cashmere) goats -- Other - Coarse animal hair, carded or combed : kg. kg. kg. kg. kg. kg. kg. YARN OF CARDED WOOL, NOT PUT UP FOR RETAIL SALE --- Shoddy woollen yarn --- Munga woollen yarn --- Other - Containing 85% or more by weight of wool : kg. kg. kg. - Containing less than 85% by weight of wool : kg. kg. kg. --- Shoddy woollen yarn --- Munga woollen yarn --- Other 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] YARN OF COMBED WOOL, NOT PUT UP FOR RETAIL SALE - CONTAINING 85% OR MORE BY WEIGHT OF WOOL: --- Worsted hosiery yarn --- Worsted knitted yarn kg. kg. 2[20%] 2[20%] 1. Subs. by vide Notification No. 80/2017-Customs for “15%” dated 27-10-2017. 2. Subs. by vide Notification No. 80/2017-Customs for “10%” dated 27-10-2017. 2 (5) - - - - - - - - - - - - - - - - - - - - - - (1) (2) 5107 10 30 --- Worsted weaving yarn --- Woollen carpet yarn --- Other (3) kg. kg. kg. 5107 10 40 5107 10 90 5107 20 5107 20 10 5107 20 20 5107 20 30 5107 20 40 5107 20 90 5108 5108 10 00 5108 20 00 5109 - Containing less than 85% by weight of wool : --- Worsted hosiery yarn --- Worsted knitted yarn --- Worsted weaving yarn --- Woollen carpet yarn --- Other YARN OF FINE ANIMAL HAIR (CARDED OR COMBED), NOT PUT UP FOR RETAIL SALE - Carded - Combed kg. kg. kg. kg. kg. kg. kg. YARN OF WOOL OR FINE ANIMAL HAIR, PUT UP FOR RETAIL SALE (4) 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 5109 10 - Containing 85% or more by weight of wool or of 5109 10 10 5109 10 90 5109 90 00 5110 fine animal hair: --- Hoisery wool --- Other - Other kg. kg. kg. 2[25%] 2[25%] 2[25%] YARN OF COARSE ANIMAL HAIR OR OF HORSE HAIR (INCLUDING GIMPED HORSEHAIR YARN), WHETHER OR NOT PUT UP FOR RETAIL SALE 5110 00 - Yarn of coarse animal hair or of horse- hair (including gimped horsehair yarn), whether or not put up for retail sale : 5110 00 10 5110 00 20 --- Put up for retail sale --- Other kg. kg. 2[25%] 2[25%] - - WOVEN FABRICS OF CARDED WOOL OR OF CARDED FINE ANIMAL HAIR Containing 85% or more by weight of wool or of fine animal hair: Of a weight not exceeding 300 g/ m2 : Unbleached 5111 5111 11 5111 11 10 5111 11 20 - -- --- --- 5111 11 30 --- 5111 11 40 --- Bleached Dyed Printed m2 m2 m2 m2 1 [25%] 3 [25%] 3 [25%] 3 [25%] (5) - - - - - - - - - - - - - - - - 1. Subs. by vide Notification No. 80/2017-Customs for “10%” ( w.e.f. 27-10-2017). 2. Subs. by vide Notification No. 80/2017-Customs for “15%” (w.e.f. 27-10-2017). 3. Subs. by vide Notification No. 80/2017-Customs for “[10% or Rs. 135 per sq. meter, whichever is higher]” (w.e.f. 27-10-2017). 3 (1) (2) 5111 11 90 --- Other 5111 19 5111 19 10 5111 19 20 5111 19 30 5111 19 40 5111 19 90 5111 20 5111 20 10 5111 20 20 5111 20 30 5111 20 40 5111 20 90 5111 30 5111 30 10 5111 30 20 5111 30 30 5111 30 40 5111 30 90 5111 90 5111 90 10 5111 90 20 5111 90 30 -- --- --- --- --- --- - --- --- --- --- --- - --- --- --- --- --- - --- --- --- Other: Unbleached Bleached Dyed Printed Other Other, mixed mainly or solely with man-made filaments: Unbleached Bleached Dyed Printed Other Other, mixed mainly or solely with man-made staple fibres: Unbleached Bleached Dyed Printed Other Other: Unbleached Bleached Dyed (3) m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 (4) 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 3[25%] 3[25%] 3[25%] 3[25%] 3[25%] 4[25%] 4[25%] 4[25%] (5) - - - - - - - - - - - - - - - - - - - - - - 1. Subs. by vide Notification No. 80/2017-Customs, for “[10% or Rs. 135 per sq. meter, whichever is higher]5” (w.e.f. 27-10-2017). 2. Subs. by vide Notification No. 80/2017-Customs, for “[10% or Rs. 80 per sq. meter, whichever is higher]5” (w.e.f. 27.10.2017). 3. Subs. by vide Notification No. 80/2017-Customs, for “[10% or Rs. 75 per sq. meter, whichever is higher]5” (w.e.f. 27-10-2017). 4. Subs. by vide Notification No. 80/2017-Customs, for “[10% or Rs. 90 per sq. meter, whichever is higher]5” (w.e.f. 27-10-2017). 4 (1) 5111 90 40 5111 90 90 5112 5112 11 5112 11 10 5112 11 20 5112 11 30 5112 11 40 5112 11 90 5112 19 5112 19 10 5112 19 20 5112 19 30 5112 19 40 5112 19 90 5112 20 5112 20 10 5112 20 20 5112 20 30 5112 20 40 5112 20 90 5112 30 --- --- - -- --- --- --- --- --- --- --- --- --- --- --- - --- --- --- --- --- - (2) Printed Other WOVEN FABRICS OF COMBED WOOL OR OF COMBED FINE ANIMAL HAIR Containing 85% or more by weight of wool or of fine animal hair: Of a weight not exceeding 200 g/m2: Unbleached Bleached Dyed Printed Other Other: Unbleached Bleached Dyed Printed Other Other, mixed mainly or solely with man-made filaments: Unbleached Bleached Dyed Printed Other Other, mixed mainly or solely with man-made staple fibres: (3) m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 (5) (4) 1[25%] 1[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 3[25%] 3[25%] 3[25%] 3[25%] 3[25%] 4[25%] 4[25%] 4[25%] 4[25%] 4[25%] - - - - - - - - - - - - - - - - - - - 1. Subs. by vide Notification No. 80/2017-Customs, for “[10% or Rs. 90 per sq. meter, whichever is higher]5” (w.e.f. 27-10-2017). 2. Subs. by vide Notification No. 80/2017-Customs, for “[10% or Rs. 125 per sq. meter, whichever is higher]5”(w.e.f. 27-10-2017). 3. Subs. by vide Notification No. 80/2017-Customs for “[10% or Rs. 155 per sq. meter, whichever is higher]5” (w.e.f. 27-10-2017). 4. Subs. by vide Notification No. 80/2017-Customs for “[10% or Rs. 85 per sq. meter, whichever is higher]5” (w.e.f. 27-10-2017). 5 (2) (3) (4) (5) man-made staple fibres: (1) 5112 30 10 5112 30 20 5112 30 30 5112 30 40 5112 30 90 5112 90 5112 90 10 5112 90 20 5112 90 30 5112 90 40 3[5112 90 50 5112 90 90 5113 --- --- --- --- --- - --- --- --- --- --- --- Unbleached Bleached Dyed Printed Other Other: Unbleached Bleached Dyed Printed Of Handloom Other WOVEN FABRICS OF COARSE ANIMAL HAIR OR OF HORSE HAIR 5113 00 - Woven fabrics of coarse animal hair or 5113 00 10 5113 00 20 5113 00 30 5113 00 40 5113 00 90 --- --- --- --- --- of horse hair: Unbleached Bleached Dyed Printed Other m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 1[25%] 1[25%] 1 [25%] 1 [25%] 1 [25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] m2 m2 m2 m2 m2 4[25%] 4[25%] 4[25%] 4[25%] 4[25%] - - - - - - - - -] - - - - - - - 1. Subs. by vide Notification No. 80/2017-Customs, for “10% or Rs. 110 per sq. meter, whichever is higher” (w.e.f. 27-10-2017) . 2. Subs. by vide Notification No. 80/2017-Customs, “10% or Rs. 135 per sq. meter, whichever is higher” (w.e.f. 27-10-2017). 3. Ins. by the Notification No. 109/2008, dated 24-09-2008 (w.e.f. 1-10-2008). 4. Subs. by vide Notification No. 80/2017-Customs, for “10% or Rs. 60 per sq. meter, whichever is higher” (w.e.f. 27-10-2017). 6 CHAPTER 52 Cotton SUB-HEADING NOTE For the purposes of sub-headings 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. Tariff Item Description of goods Unit Rate of duty Standard (1) 5201 5201 00 5201 00 11 5201 00 12 (2) (3) (4) COTTON, NOT CARDED OR COMBED - --- ---- ---- Cotton, not carded or combed: Indian cotton: Bengal deshi Indian cotton of staple lengths 20.5 mm (25/32”) and below (e. g. comras, yellow picking, Assam comillas) kg. kg. 1[25%] 1[25%] 5201 00 13 ---- Indian cotton of staple length exceeding 20.5mm (26/32”) but not exceeding 24.5mm (30/32”) 5201 00 14 ---- Indian cotton of staple length over 24.5 mm (31/32”) to 28 mm 5201 00 15 ---- 5201 00 19 ---- Indian cotton of staple length over 28.5 mm (14/32”) and above but below 34.5 mm Indian cotton of all staple length 34.5 mm and above (112/32”) kg. 5201 00 20 5202 5202 10 00 5202 91 00 5202 99 00 --- Cotton, other than Indian, of all staple lengths COTTON WASTE (INCLUDING YARN WASTE AND GARNETTED STOCK) kg. - Yarn waste (including thread waste) - Other: -- Garnetted stock -- Other 5203 00 00 COTTON, CARDED OR COMBED kg. kg. kg. kg. kg. kg. kg. 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 2[25%] 2[25%] 2[25%] 30% Prefer- ential Areas (5) - - - - - - - - - - - 5204 COTTON SEWING THREAD, WHETHER OR NOT PUT UP FOR RETAIL SALE - Not put up for retail sale : (5) 1. Subs. by vide Notification No. 80/2017-Customs, for “10%” (w.e.f. 27-10-2017). 2. Subs. by vide Notification No. 80/2017-Customs, for “15%” (w.e.f 27-10-2017). 1 (1) (2) (3) (4) (5) 5204 11 -- Containing 85% or more by weight of cotton : 5204 11 10 --- Cotton thread, sewing, containing any kg. 20% kg. - synthetic staple fibre 5204 11 20 --- Cotton thread, darning 5204 11 30 --- Embroidery cotton thread 5204 11 40 --- Cotton sewing thread, not containing any synthetic staple fibre 5204 11 90 --- Other 5204 19 00 -- Other 5204 20 - Put up for retail sale: kg. kg. kg. kg. kg. 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 5204 20 10 --- Cotton thread, sewing, containing any kg. 1[20%] synthetic staple fibre 5204 20 20 --- Cotton thread, darning 5204 20 30 --- Embroidery cotton thread 5204 20 40 --- Cotton sewing thread, not containing any synthetic staple fibre 5204 20 90 --- Other 5205 COTTON YARN (OTHER THAN SEWING THREAD), CONTAINING 85% OR MORE BY WEIGHT OF COTTON, NOT PUT UP FOR RETAIL SALE - Single yarn, of uncombed fibres: 5205 11 -- Measuring 714.29 decitex or more (not exceeding 14 metric number): 5205 11 10 --- Grey 5205 11 20 --- Bleached 5205 11 30 --- Dyed 5205 11 90 --- Other 5205 12 -- Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number): 5205 12 10 --- Grey 5205 12 20 --- Bleached 5205 12 30 --- Dyed kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] - - - - - - - - - - - - - - - - - 1. Subs. by vide Notification No. 80/2017-Customs, for "10%" (w.e.f. 27-10-2017). 2 (1) (2) 5205 12 90 --- Other (3) (4) (5) kg. 1[20%] - 5205 13 -- Measuring less than 232.56 decitex but not less than 192 .31 decitex (exceeding 43 metric number but not exceeding 52 metric number): 5205 13 10 --- Grey 5205 13 20 --- Bleached 5205 13 30 --- Dyed 5205 13 90 --- Other 5205 14 -- Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number): 5205 14 10 --- Grey 5205 14 20 --- Bleached 5205 14 30 --- Dyed 5205 14 90 --- Other 5205 15 -- Measuring less than 125 decitex (exceeding 80 metric number): 5205 15 10 --- Grey 5205 15 20 --- Bleached 5205 15 30 --- Dyed 5205 15 90 --- Other - Single yarn of combed fibres : 5205 21 -- Measuring 714.29 decitex or more (not exceeding 14 metric number) : 5205 21 10 --- Grey 5205 21 20 --- Bleached 5205 21 30 --- Dyed 5205 21 90 --- Other 5205 22 -- Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) : 5205 22 10 --- Grey 5205 22 20 --- Bleached kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] - - - - - - - - - - - - - - - - - - 1. Subs. by vide Notification No. 80/2017-Customs, for “10%” (w.e.f. 27-10-2017). 3 (1) (2) (3) (4) 5205 22 90 --- Other 5205 23 -- Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number): 5205 23 10 --- Grey 5205 23 20 --- Bleached 5205 23 90 --- Other 5205 24 -- Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) : 5205 24 10 --- Grey 5205 24 20 --- Bleached 5205 24 90 --- Other 5205 26 -- Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number): 5205 26 10 --- Dyed 5205 26 20 --- Bleached 5205 26 90 --- Other 5205 27 -- Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number): kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 5205 27 10 --- Dyed 5205 27 20 --- Bleached 5205 27 90 --- Other 5205 28 -- Measuring less than 83.33 decitex (exceeding 120 metric number): 5205 28 10 --- Dyed 5205 28 20 --- Bleached kg. kg. kg. 1[20%] 1[20%] 1[20%] kg. kg. 1[20%] 1[20%] (5) - - - - - - - - - - - - - - - 1. Subs. by vide Notification No. 80/2017-Customs, for “10%” (w.e.f. 27-10-2017). 4 (1) (2) (3) 5205 28 90 --- Other (4) kg. (5) 1[20%] - - Multiple (folded) or cabled yarn, of uncombed fibres: 5205 31 -- Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn): 5205 31 10 --- Grey 5205 31 20 --- Bleached 5205 31 30 --- Dyed 5205 31 90 --- Other 5205 32 -- Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn): 5205 32 10 --- Grey 5205 32 20 --- Bleached 5205 32 90 --- Other 5205 33 -- Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn): 5205 33 10 --- Grey 5205 33 20 --- Bleached 5205 33 30 --- Dyed 5205 33 90 --- Other 5205 34 -- Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn): 5205 34 10 --- Grey 5205 34 20 --- Bleached 5205 34 30 --- Dyed 5205 34 90 --- Other kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] - - - - - - - - - - - - - - - 1. Subs. by vide Notification No. 80/2017-Customs, for “10%” (w.e.f. 27-10-2017). 5 (1) (2) (3) (4) (5) 5205 35 -- Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn): 5205 35 10 --- Grey 5205 35 90 --- Other kg. kg. 1[20%] 1[20%] - - 5205 41 - Multiple (folded) or cabled yarn, of combed fibres: -- Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn): 5205 41 10 --- Grey 5205 41 20 --- Bleached 5205 41 30 --- Dyed 5205 41 90 --- Other 5205 42 -- Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn): 5205 42 10 --- Grey 5205 42 90 --- Other 5205 43 -- Measuring per single yarn less than 232.56 decitex but not less than192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn): kg. kg. kg. kg. kg. kg. 5205 43 10 --- Grey 5205 43 20 --- Bleached 5205 43 90 --- Other kg. kg. kg. 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 5205 44 -- Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn): 5205 44 10 --- Grey 5205 44 20 --- Bleached kg. kg. 1[20%] 1[20%] - - - - - - - - - - - 1. Subs. by vide Notification No. 80/2017-Customs, for "10%" (w.e.f. 27-10-2017). 6 (1) (2) (3) 5205 44 90 --- Other (4) (5) kg. 1[20%] 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 46 10 --- Grey 5205 46 20 --- Bleached 5205 46 30 --- Dyed 5205 46 90 --- Other kg. kg. kg. kg. 1[20%] 1[20%] 1[20%] 1[20%] 5205 47 -- Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn): 5205 47 10 --- Grey 5205 47 20 --- Bleached 5205 47 30 --- Dyed 5205 47 90 --- Other 5205 48 -- Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn): 5205 48 10 --- Grey 5205 48 20 --- Bleached 5205 48 30 --- Dyed 5205 48 90 --- Other kg. kg. kg. kg. 1[20%] 1[20%] 1[20%] 1[20%] kg. kg. kg. kg. 1[20%] 1[20%] 1[20%] 1[20%] 5206 COTTON YARN (OTHER THAN SEWING THREAD), CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, NOT PUT UP FOR RETAIL SALE - Single yarn, of uncombed fibres: 5206 11 00 -- Measuring 714.29 decitex or more (not exceeding 14 metric number) 5206 12 00 -- Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) kg. kg. 1[20%] 1[20%] - - - - - - - - - - - - - - - 1. Subs. by vide Notification No. 80/2017-Customs, for "10%" (w.e.f. 27-10-2017). 7 (1) (2) (3) (4) 5206 13 00 -- Measuring less than 232.56 decitex but not kg. (5) 1[20%] 5206 14 00 less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) -- Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) kg. 1[20%] 5206 15 00 -- Measuring less than 125 decitex (exceeding 80 kg. 1[20%] 5206 21 00 metric number) - Single yarn of combed fibres: -- Measuring 714.29 decitex or more (not exceeding 14 metric number) kg. 1[20%] 5206 22 00 -- Measuring less than 714.29 decitex but not kg. 1[20%] less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) 5206 23 00 -- Measuring less than 232.56 decitex but not kg. 1[20%] 5206 24 00 5206 25 00 5206 31 00 5206 32 00 5206 33 00 less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) -- Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) -- Measuring less than 125 decitex (exceeding 80 metric number) - Multiple (folded) or cabled yarn, of uncombed fibres: -- Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) -- kg. 1[20%] kg. 1[20%] kg. 1[20%] kg. 1[20%] -- Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) kg. 1[20%] - - - - - - - - - 5206 34 00 -- Measuring per single yarn less than 192.31 kg. 1[20%] - decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) - - 1. Subs. by vide Notification No. 80/2017-Customs, for "10%" (w.e.f. 27-10-2017). 8 (1) (2) (3) 5206 35 00 -- Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) - Multiple (folded) or cabled yarn, of combed fibres: (4) kg. (5) 1[20%] - 5206 41 00 -- Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) kg. 1[20%] 5206 42 00 5206 43 00 -- Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) -- Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) kg. 1[20%] kg. 1[20%] 5206 44 00 -- Measuring per single yarn less than 192.31 kg. 1[20%] decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) 5206 45 00 -- Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) kg. 1[20%] 5207 COTTON YARN (OTHER THAN SEWING THREAD) PUT UP FOR RETAIL SALE 5207 10 00 - Containing 85% or more by weight of cotton kg. 5207 90 00 - Other kg. 2[25%] 2[25%] - - - - - - - 5208 5208 11 - -- WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING NOT MORE THAN 200 G/M2 Unbleached: Plain weave, weighing not more than 100 g/m2: 1. Subs. by vide Notification No. 80/2017-Customs, for "10%" (w.e.f. 27-10-2017). 2. Subs. by vide Notification No. 80/2017-Customs, for "15%" (w.e.f. 27-10-2017). 9 (1) (2) 5208 11 10 --- Dhoti 5208 11 20 5208 11 30 --- --- Saree Shirting fabrics 5208 11 40 --- Casement 5208 11 90 --- Other 5208 12 -- Plain weave, weighing more than 100 g/m2: 5208 12 10 --- Dhoti 5208 12 20 5208 12 30 --- --- Saree Shirting fabrics 5208 12 40 --- Casement 5208 12 50 --- Sheeting(takia, leopard fabrics, other than furnishing fabrics) 5208 12 60 --- Voils 5208 12 90 --- Other 5208 13 -- 3-thread or 4-thread twill, including cross twill: 5208 13 10 --- Shirting fabrics 5208 13 20 --- Dobby fabrics 5208 13 90 --- Other 5208 19 - Other fabrics: 5208 19 10 --- Dedsuti, dosuti fabrics 5208 19 90 --- Other Bleached: 5208 21 --- Plain weave, weighing not more than 100 g/m2: 5208 21 10 --- Dhoti 5208 21 20 --- Saree 5208 21 30 --- Casement 5208 21 40 --- Shirting fabrics 5208 21 50 --- Cambrics (including madapollam and jaconet) 5208 21 60 --- Mulls (including limbric and willaya) 5208 21 70 --- Muslin (including lawn, mulmul and organdi) 5208 21 80 --- Voils (excluding leno fabrics) (3) m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 (4) 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] (5) - - - - - - - - - - - - - - - - - - - - - - - - - - - 1. Subs. by vide Notification No. 80/2017-Customs, for "15%" (w.e.f. 27-10-2017). 10 (1) (2) 5208 21 90 --- Other (3) m2 (4) 1[25%] 5208 22 --- Plain weave, weighing more than 100 g/m2: 5208 22 10 --- Dhoti 5208 22 20 5208 22 30 --- --- Saree Shirting fabrics 5208 22 40 --- Casement 5208 22 50 --- Cambrics (including madapollam and jaconet) 5208 22 60 5208 22 70 --- --- Long cloth (including calico) Sheeting (takia and the like) 5208 22 80 --- Voils (excluding leno fabrics) 5208 22 90 --- Other 5208 23 5208 23 10 5208 23 20 -- --- --- 3-thread or 4-thread twill, including Shirting fabrics Parmatta fabrics (including ilesia, pocketing, Italian twill) 5208 23 30 -- Shirting fabrics 5208 23 90 --- Other 5208 29 --- Other fabrics: 5208 29 10 --- Dhoti and saree, zari bordered 5208 29 20 --- Dedsuti, dosuti fabrics, ceretonnes and Osamburge 5208 29 90 --- Other Dyed: 5208 31 --- Plain weave, weighing not more than 100 g/m2: 5208 31 10 --- Lungi 2[Sarees 5208 31 21 --- Of Handloom 5208 31 29 --- Other 5208 31 30 --- Shirting fabrics 5208 31 40 --- Casement 5208 31 50 --- Cambrics (including madapollam and jaconet) 5208 31 60 --- Mull (including limbric and willaya) m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] (5) - - - - - - - - - - - - - - - - - - - - -] - - - 1. Subs. by vide Notification No. 80/2017-Customs, for “15%” (w.e.f. 27-10-2017). 2. Subs by the Notification No. 109/2008, for tariff item 5208 31 20, dated 24-09-2008 (w.e.f. 1-10-2008). 11 (1) (2) 5208 31 70 --- Muslin (including lawn mulmul and organdi) of carded or combed yarn 5208 31 80 --- Voils (excluding leno fabrics) 5208 31 90 --- Other 5208 32 5208 32 10 5208 32 20 5208 32 30 --- --- --- --- Plain weave, weighing more than 100 g/m2: Lungi Saree Shirting fabrics 5208 32 40 --- Casement 5208 32 50 --- Bedticking, domestic 5208 32 60 --- Cambrics (including madapollam and jaconet), longcloth(including calico) and voils(excluding leno fabrics) 5208 32 70 --- Coating (including suiting) 5208 32 80 --- Furnishing fabrics( excluding pile and chenille fabrics) 5208 32 90 --- Other 5208 33 --- 3-thread or 4- thread twill, including cross twill: 5208 33 10 --- Shirting fabrics 5208 33 20 --- Coating (including suiting) 5208 33 30 --- Shirting (including mazri) 5208 33 90 --- Other 5208 39 - Other fabrics : 5208 39 10 --- Zari bordered sarees 5208 39 90 --- Other Of yarn of different colours: 5208 41 -- Plain weave, weighing not more than 100 g/m : (3) m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 (4) 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 2 [25%] 2[25%] 5208 41 10 --- Bleeding Madras --- 3[Sarees 2 m 2[25%] (5) - - - - - - - - - - - - - - - - - - - - 1. Subs. by vide Notification No. 80/2017-Customs, for “15%” (w.e.f. 27-10-2017). 2. Subs. by vide Notification No. 80/2017-Customs, for “10% or Rs. 150 per kg., whichever is higher” (w.e.f. 27-10-2017). 3. Subs. by the Notification No. 109/2008 dated 24-09-2008 (w.e.f. 1-10-2008). 12 (1) (2) 5208 41 21 ---- Of Handloom 5208 41 29 ---- Other 5208 41 30 --- Shirting fabrics 5208 41 40 5208 41 50 --- --- Bed ticking, domestic Furnishing fabrics (excluding pile and chenille fabrics) 5208 41 90 --- Other 5208 42 -- Plain weave, weighing more than 100 g/m2: 5208 42 10 --- Bleeding Madras 5208 42 20 --- Saree 5208 42 30 --- Shirting fabrics 5208 42 40 --- Casement 5208 42 50 --- Bed ticking, domestic 5208 42 60 --- Furnishing fabrics (excluding pile and chenille fabrics) 5208 42 90 --- Other 5208 43 --- 3-thread or 4-thread twill, including cross twill: 5208 43 10 --- Bleading Madras 5208 43 20 --- Shirting fabrics 5208 43 30 --- Bedticking, damask 5208 43 40 --- Flannelette 5208 43 90 --- Other (3) m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 (4) 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] (5) - - - - - - - - - - - - - - - - - - 1. Subs. by vide Notification No. 80/2017-Customs, "10% or Rs. 150 per kg., whichever is higher" (w.e.f. 27-10-2017). 13 (1) (2) 5208 41 21 ---- Of Handloom 5208 41 29 ---- Other 5208 41 30 --- Shirting fabrics 5208 41 40 --- Bed ticking, domestic 5208 41 50 --- Furnishing fabrics (excluding pile and chenille fabrics) 5208 41 90 --- Other 5208 42 -- Plain weave, weighing more than 100 g/m2: 5208 42 10 --- Bleeding Madras 5208 42 20 --- Saree 5208 42 30 --- Shirting fabrics 5208 42 40 --- Casement 5208 42 50 --- Bed ticking, domestic 5208 42 60 --- Furnishing fabrics (excluding pile and chenille fabrics) 5208 42 90 --- Other 5208 43 --- 3-thread or 4-thread twill, including cross twill: 5208 43 10 --- Bleading Madras 5208 43 20 --- Shirting fabrics 5208 43 30 --- Bedticking, damask 5208 43 40 --- Flannelette 5208 43 90 --- Other 5208 49 --- Other fabrics: (3) m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 (4) 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 5208 49 10 Zari bordered sarees m2 3[25%] 4[Real Madras handkerchiefs (5) - - - - - - - - - - - - - - - - - - - 1. Subs. by vide Notification No. 80/2017-Customs, “10% or Rs. 150 per kg., whichever is higher” (w.e.f. 27-10-2017). 2. Subs. by vide Notification No. 80/2017-Customs, for “10%” (w.e.f. 27-10-2017). 3. Subs. by vide Notification No. 80/2017-Customs, for “10% or Rs. 200 per kg., whichever is higher” (w.e.f. 27-10-2017) 4. Subs. by the Notification No. 109/2008 dated 24-09-2008 (w.e.f. 1-10-2008). 14 (1) (2) 5208 41 21 ---- Of Handloom 5208 41 29 ---- Other 5208 49 90 5208 51 --- Other --- Printed: --- Plain weave, weighing not more than 100 5208 51 10 --- g/m2: Lungi 5208 51 20 -- Saree 5208 51 30 --- Shriting fabrics 5208 51 40 --- Casement 5208 51 50 --- Cambrics (including madapollam and jaconet) 5208 51 60 --- Mull (including limbric and willaya) 5208 51 70 --- Muslin (including lawn mulmul and organdi) of carded or combed yarn) 5208 51 80 --- Voils (excluding leno fabrics) 5208 51 90 --- Other 5208 52 --- Plain weave, weighing not more than 100 g/m2 : 5208 52 10 --- Lungi 5208 52 20 --- Saree 5208 52 30 --- Shriting fabrics 5208 52 40 --- Casement 5208 52 50 --- 5208 52 60 --- 5208 52 70 --- 5208 52 80 --- Cambrics (including madapollam and jaconet) Mull (including limbric and willaya) Muslin (including lawn mulmul and organdi) of carded or combed yarn) Voils (excluding leno fabrics) (3) m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 (4) 1[25%] 1[25%] 1[25%] 1[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] m2 3[25%] m2 m2 m2 m2 m2 m2 m2 3[25%] 3[25%] 3[25%] 3[25%] 3[25%] 3[25%] 3[25%] (5) - -] - - - - - - - - - - - - - - - - - - 1. Subs. by vide Notification No. 80/2017-Customs, for 10% or Rs. 200 per kg., whichever is higher” (w.e.f. 27-10-2017) 2. Subs. by vide Notification No. 80/2017-Customs, for “10% or Rs. 27 per sq. metre, whichever is higher” (w.e.f. 27-10-2017). 3. Subs. by vide Notification No. 80/2017-Customs, for “10% or Rs. 23 per sq. metre, whichever is higher” (w.e.f. 27-10-2017). 15 (1) (2) 5208 52 90 ---- Other 2[***] 5208 59 -- Other fabrics : 5208 59 10 --- Zari bordered sarees 3[5208 59 20 --- Sarees, Handloom 5208 59 90 --- Other (3) m2 m2 m2 m2 (4) 1[25%] 2[25%] 2[25%] 2[25%] (5) - - -] - 5209 -- WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING MORE THAN 200 G/M 2 --- Unbleached: 5209 11 --- Plain weave: --- Handloom: 5209 11 11 --- Dhoti 5209 11 12 --- Saree 5209 11 13 --- Casement 5209 11 14 --- Sheeting (takia, leopard cloth and other than furnishing) 5209 11 19 --- Other 5209 11 90 --- Other 5209 12 --- 3-thread or 4-thread twill, including cross twill: 5209 12 10 --- Saree 5209 12 20 --- Shirting fabrics 5209 12 30 --- 5209 12 40 --- 5209 12 50 --- Furnishing fabrics (excluding pile and chenille fabrics) Seersucker Canvas, including duck - carded or combed yarn m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 4[25%] 4[25%] 4[25%] 4[25%] 4[25%] 4[25%] 4[25%] 4[25%] 4[25%] 4[25%] 4[25%] - - - - - - - - - - - 1. Subs. by vide Notification No. 80/2017-Customs, for “10% or Rs. 23 per sq. metre, whichever is higher” (w.e.f. 27-10-2017). 2. Subs. by vide Notification No. 80/2017-Customs, for “10% or Rs. 50 per sq. metre, whichever is higher” (w.e.f. 27-10-2017). 3. Ins. by Notification No. 109/2008 dated 24-09-2008 (w.e.f. 1-10-2008). 4. Subs. by vide Notification No. 80/2017-Customs, for “10%” (w.e.f. 27-10-2017). 16 (1) (2) 5209 12 60 --- Flannelette 5209 12 70 --- Shetting (takia, leopard cloth) 5209 12 90 --- Other 5209 19 00 5209 21 Other fabrics Bleached: Plain weave: -- - -- 5209 21 10 --- Saree 5209 21 20 --- Shirting fabrics 5209 21 30 --- 5209 21 40 --- Furnishing fabrics (excluding pile and chenille fabrics) Seersucker 5209 21 50 --- Canvas (including duck) of carded or combed yarn 5209 21 60 --- Dhoti 5209 21 70 --- Flannellette 5209 21 80 --- Shetting (takia, leopardcloth) 5209 21 90 --- Other 5209 22 -- 5209 22 10 --- 5209 22 20 --- 3-thread or 4-thread twill, including cross twill: Shirting fabrics Furnishing fabrics (excluding pile and chenille fabrics) 5209 22 30 --- 5209 22 90 --- Drill Other 5209 29 -- Other fabrics: 5209 29 10 --- Dhoti and saree, zari bordered (3) m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 (4) (5) 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] - - - - - - - - - - - - - - - - - - 1. Subs. by vide Notification No. 80/2017-Customs, for “10%” (w.e.f. 27-10-2017). 17 (1) (2) 5209 29 20 --- Dedsuti, dosuti fabrics, ceretonnes and osamburge 5209 29 90 --- Other - Dyed: 5209 31 -- Plain weave: 5209 31 10 --- Lungi 5209 31 20 --- Saree 5209 31 30 --- Shirting fabrics 5209 31 40 --- Furnishing fabrics (excluding pile and chenille fabrics) 5209 31 50 --- Seersucker (3) m2 m2 m2 m2 m2 m2 m2 (4) 1[25%] 1[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 5209 31 60 --- Bedticking, domestic (Other than hand dyed) m2 2[25%] 5209 31 70 --- Canvas (including duck), of carded or m2 2[25%] combed yarn 5209 31 80 --- Flannellete 5209 31 90 --- Other 5209 32 --- 3-thread or 4-thread twill, including cross twill: 5209 32 10 --- Shirting fabrics 5209 32 20 -- Furnishing fabrics (excluding pile and chenille fabrics) 5209 32 30 --- Drill 5209 32 90 --- Other 5209 39 --- Other fabrics: 5209 39 10 --- Zari bordered sarees 5209 39 90 -- Other - Of yarns of different colours: m2 m2 m2 m2 m2 m2 m2 m2 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] (5) - - - - - - - - - - - - - - - - - 1. Subs. by vide Notification No. 80/2017-Customs, for “10%” (w.e.f. 27-10-2017). 2. Subs. by vide Notification No. 80/2017-Customs, for “10% or Rs. 150 per kg., whichever is higher” (w.e.f. 27-10-2017). 18 (1) (2) (3) (4) (5) 5209 41 --- Plain weave: 5209 41 10 --- Bleeding Madras 5209 41 20 - Saree 5209 41 30 -- Shirting fabrics 5209 41 40 --- Furnishing fabrics (excluding pile and chenille fabrics) 5209 41 50 --- Seersucker m2 m2 m2 m2 m2 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 5209 41 60 --- Bedticking, domestic (other than hand dyed) m2 1[25%] 5209 41 70 --- Flannelette 5209 41 90 --- Other 5209 42 00 --- Denim 5209 43 --- Other fabrics of 3-thread or 4-thread twill, including cross twill: 5209 43 10 --- Bleeding Madras 5209 43 20 --- Shirting fabrics 5209 43 30 --- Furnishing fabrics (excluding pile and chenille fabrics) 5209 43 40 --- Coating (including suiting) 5209 43 90 --- Other 5209 49 --- Other fabrics: 5209 49 10 --- Zari bordered saree 5209 49 90 --- Other - Printed: 5209 51 -- Plain weave: 2[Lungi --- m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 1[25%] 1[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] - - - - - - - - - - - - - - - - 1. Subs. by vide Notification No. 80/2017-Customs, for “10% or Rs. 25 per sq. metre, whichever is higher” (w.e.f. 27-10-2017). 2. Subs. by the Notification No. 109/2008, dated 24-09-2008 (w.e.f. 1-10-2008). 19 (5) - -] - - - - - - - - - - - - - - (1) (2) 5209 51 11 --- Of Handloom 5209 51 19 --- Other 5209 51 20 - Saree 5209 51 30 -- Shirting fabrics 5209 51 40 --- Furnishing fabrics (excluding pile and chenille fabrics) 5209 51 50 --- Seersucker 5209 51 60 --- Bedticking, domestic 5209 51 70 --- Flannelette 5209 51 90 --- Other 5209 52 -- 3-thread or 4-thread twill, including cross twill: 5209 52 10 --- Shirting fabrics 5209 52 20 --- Furnishing fabrics (excluding pile and chenille fabrics) 5209 52 90 --- Other 5209 59 --- Other fabrics: 5209 59 10 --- Zari bordered saree 5209 59 90 --- Other 5210 --- WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, MIXED MAINLY OR SOLELY WITH MAN-MADE FIBRES WEIGHING NOT MORE THAN 200 G/M2 --- Unbleached: 5210 11 --- Plain weave: 5210 11 10 - Shirting fabrics 5210 11 20 -- Saree 5210 11 90 --- Other (3) m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 (4) 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 2[25%] 2[25%] m2 m2 m2 3[25%] 3[25%] 3[25%] 1. Subs. by vide Notification No. 80/2017-Customs, “10% or Rs. 30 per sq. metre, whichever is higher” (w.e.f. 27-10-2017). 2. Subs. by vide Notification No. 80/2017-Customs, “10% or Rs. 38 per sq. metre, whichever is higher” (w.e.f. 27-10-2017). 3. Subs. by vide Notification No. 80/2017-Customs, “10%” (w.e.f. 27-10-2017). 20 (1) 1[***] --- (2) (3) (4) 5210 19 00 --- Other fabrics m2 2[25%] - Bleached: 5210 21 -- Plain weave: 5210 21 10 --- Shirting fabrics 5210 21 20 --- Poplin and broad fabrics 5210 21 30 --- Saree 5210 21 40 --- Shirting (including mazri) 5210 21 50 --- Voile 5210 21 90 -- Other 3[***] --- 5210 29 --- Other fabrics: 5210 29 10 --- Dhoti and saree, zari bordered 5210 29 20 --- Dedsuti, dosuti, ceretonnes and osamburge 5210 29 90 --- Other - Dyed: 5210 31 -- Plain weave: 5210 31 10 --- Shirting fabrics 5210 31 20 --- Coating (including suitings) 5210 31 30 --- Furnishing fabrics (excluding pile and chenille fabrics) 5210 31 40 5210 31 50 -- --- Poplin and broad fabrics Saree m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] (5) - -] - - - - - - - - - - - - - - 1. Sub-heading 5210 12, tariff items 5210 12 10 and 5210 12 90 and the entries relating thereto omitted by 21 of 2006, s. 63(b) and the fourth Schedule, (w.e.f. 1-1-2007). 2. Subs. by vide Notification No. 80/2017-Customs, for “10%” (w.e.f. 27-10-2017). 3. Sub-heading 5210 22, tariff items 5210 22 11 to 5210 22 29 and the entries relating thereto omitted by 21 of 2006, s. 63(b) and the fourth Schedule, (w.e.f. 1-1-2007). 21 (1) (2) 5210 31 60 --- Voils 5210 31 90 --- Other (4) 1[25%] (3) m2 m2 5210 32 - 3-threads or 4-threads twill, including cross twill : 5210 32 10 -- Crepe fabrics including crepe checks m2 1[25%] 5210 32 20 --- Shirting fabrics 5210 32 30 --- Bedticking, damask 5210 32 90 --- Other 5210 39 --- Other fabrics: 5210 39 10 --- Zari bordered saree 5210 39 90 -- Other - Of yarns of different colours: 5210 41 -- Plain weave: 5210 41 10 --- Bleeding Madras 5210 41 20 --- Crepe fabrics (excluding crepe checks) 5210 41 30 --- Shirting fabrics 5210 41 40 --- Suitings 5210 41 50 -- Poplin and broad fabrics 5210 41 60 --- Saree 5210 41 70 --- Voils 5210 41 90 --- Other 4[***] -- m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 1[25%] 1[25%] 1[25%] 2[25%] 2[25%] 3[25%] 3[25%] 3[25%] 3[25%] 3[25%] 3[25%] 3[25%] 3[25%] (5) - - - - - - - - - - - - - - - - 1. Subs. by vide Notification No. 80/2017-Customs, for “10%” (w.e.f. 27-10-2017). 2. Subs. by vide Notification No. 80/2017-Customs, for “10% or Rs. 150 per kg., whichever is higher” (w.e.f. dated 27-10-2017). 3. Subs. by vide Notification No. 80/2017-Customs for “10% or Rs. 15 per sq. metre, whichever is higher” (w.e.f. 27-10-2017). 4. Sub-heading 5210 42, tariff items 52 10 42 10 to 5210 42 90 and the entries relating thereto omitted by 21 of 2006, s. 63(b) and the fourth Schedule, (w.e.f. 1-1-2007). 22 (1) (2) (3) (4) (5) 5210 49 --- Other fabrics: 5210 49 10 --- Zari bordered saree 5210 49 90 --- Other - Printed: 5210 51 -- Plain weave: 5210 51 10 --- Shriting fabrics 5210 51 20 --- Casement 5210 51 30 --- Saree 5210 51 40 --- Poplin and broad fabrics 5210 51 50 --- Voils 5210 51 90 --- Other 3[***] 5210 59 -- Other fabrics: 5210 59 10 --- Zari bordered saree 5210 59 90 --- Other 5211 WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, MIXED MAINLY OR SOLELY WITH MAN-MADE FIBRES, WEIGHING MORE THAN 200 G/M2 - Unbleached: 5211 11 -- Plain weave: 5211 11 10 --- Shirting fabrics 5211 11 20 --- Saree 5211 11 90 --- Other m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 1[25%] 1[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 4[25%] 4[25%] 4[25%] - - - - - - - - - - - - - - 1. Subs. by vide Notification No. 80/2017-Customs, for “10% or Rs. 185 per kg., whichever is higher” (w.e.f. 27-10-2017). 2. Subs. by vide Notification No. 80/2017-Customs, for “10% or Rs. 15 per sq. metre, whichever is higher” (w.e.f. 27-10-2017). 3. Sub-heading 5210 52, tariff items 5210 52 10 to 5210 52 90 and the entries relating thereto omitted by 21 of 2006, s. 63(b) and the fourth Schedule, (w.e.f. 1-1-2007). 4. Subs. by vide Notification No. 80/2017-Customs, for “10%” (w.e.f. 27-10-2017). 23 (1) (2) (3) (4) (5) 5211 12 -- 3-thread or 4-thread twill, including cross twill: 5211 12 10 --- Shirting fabrics 5211 12 20 --- Twill, not elsewhere specified (including gaberdine) 5211 12 30 --- Damask 5211 12 90 --- Other 2[5211 19 00 --- Other fabrics 5211 20 -- Bleached: 5211 20 10 5211 20 20 -- -- Shirting fabrics Canvas (including duck) of carded or combed yarn 5211 20 30 --- Flannelette 5211 20 40 --- Saree 5211 20 50 -- Crepe fabric including Crepe checks 5211 20 60 -- Twill fabrics -- Other: 5211 20 91 -- Zari bordered sari 5211 20 92 -- Dedsuti, dosuti, ceretonnes and osamburge 5211 20 99 -- Other - Dyed: 5211 31 -- Plain weave: 5211 31 10 --- Shirting fabrics 5211 31 20 --- Canvas (including duck) of carded or combed yarn m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 3[25%] 3[25%] - - - - - - - - - - - - - -] - - 1. Subs. by vide Notification No. 80/2017-Customs, for “10%” (w.e.f. 27-10-2017). 2. Subs. by Act 21 of 2006, s. 67(b) and the seventh Schedule for tariff item 52 11 19 00, sub-heading 52 11 21, tariff items 52 11 21 10 to 5211 21 90, sub-heading 52 11 22, tariff items 52 11 22 10 to 52 11 22 90, sub-heading 52 11 29, tariff items 5211 29 10 to 52 11 29 90 and the entries relating thereto (w.e.f. 1-1-2007).) 3. Subs. by vide Notification No. 80/2017-Customs, for “10% or Rs. 150 per kg., whichever is higher” (w.e.f. 27-10-2017). 24 (1) (2) 5211 31 30 --- Coating (including suitings) 5211 31 40 --- Flannellette 5211 31 50 --- Saree 5211 31 90 --- Other 5211 32 -- 3-thread or 4-thread twill, including cross twill: 5211 32 10 --- Crepe fabrics including crepe checks 5211 32 20 --- Shirting fabrics 5211 32 30 --- Twill, not elsewhere specified (including gaberdine) 5211 32 40 --- Trousers or pant fabrics (excluding jeans and crepe) 5211 32 90 --- Other 5211 39 -- Other fabrics: 5211 39 10 --- Zari bordered sarees 5211 39 90 --- Other - Of yarns of different colours: 5211 41 -- Plain weave: 5211 41 10 --- Bleeding Madras 5211 41 20 --- Check shirting (excluding crepe checks) 5211 41 30 --- Shirting 5211 41 40 --- Suitings 5211 41 50 --- Flannelette 5211 41 60 --- Saree 5211 41 70 --- Parachute fabrics 5211 41 90 --- Other (3) m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 (4) 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] (5) - - - - - - - - - - - - - - - - - - - 1. Subs. by vide Notification No. 80/2017-Customs, for “10% or Rs. 150 per kg., whichever is higher” (w.e.f. 27-10-2017). 2. Subs. by vide Notification No. 80/2017-Customs, for “10% or Rs. 44 per sq. metre, whichever is higher” (w.e.f. 27-10-2017). 25 (1) (2) 5211 42 00 -- Denim 5211 43 -- Other fabrics of 3-thread or 4-thread twill, including cross twill: 5211 43 10 --- Bleeding Madras 5211 43 20 --- Crepe fabrics 5211 43 30 --- Shirting fabrics 5211 43 40 --- Suitings 5211 43 90 --- Other 5211 49 -- Other fabrics: 5211 49 10 --- Zari bordered sarees 5211 49 90 --- Other - Printed: 5211 51 -- Plain weave: 5211 51 10 --- Shirting fabrics 5211 51 20 --- Furnishing fabrics (excluding pile and chenille fabrics) 5211 51 30 --- Flannelette 5211 51 40 --- Long cloth (chintz) 5211 51 50 --- Saree 5211 51 90 --- Other 5211 52 --- 3-thread or 4-thread twill, including cross twill: 5211 52 10 --- Crepe fabrics including crepe checks 5211 52 20 --- Shirting fabrics 5211 52 30 --- Twill, not elsewhere specified (including gaberdine) 5211 52 90 --- Other (3) m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 (4) 1[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 3[25%] 3[25%] 4[25%] 4[25%] 4[25%] 4[25%] 4[25%] 4[25%] 4[25%] 4[25%] 4[25%] 4[25%] (5) - - - - - - - - - - - - - - - - - - 1. Subs. by vide Notification No. 80/2017-Customs, for “10% or Rs. 18 per sq. metre, whichever is higher” (w.e.f. 27-10-2017). 2. Subs. by vide Notification No. 80/2017-Customs, for “10% or Rs. 40 per sq. metre, whichever is higher” (w.e.f. 27-10-2017). 3. Subs. by vide Notification No. 80/2017-Customs, for “10% or Rs. 150 per kg., whichever is higher” (w.e.f. 27-10-2017). 4. Subs. by vide Notification No. 80/2017-Customs, for “10% or Rs. 18 per sq. metre, whichever is higher” (w.e.f. 27-10-2017). 26 (1) (2) (3) (4) (5) 5211 59 -- Other fabrics: 5211 59 10 --- Zari bordered saree 5211 59 90 --- Other 5212 OTHER WOVEN FABRICS OF COTTON - Weighing not more than 200 g/m2: 5212 11 00 -- Unbleached 5212 12 00 -- Bleached 5212 13 00 -- Dyed 5212 14 00 -- Of yarns of different colours 5212 15 00 -- Printed - Weighing more than 200 g/m2 : 5212 21 00 -- Unbleached 5212 22 00 -- Bleached 5212 23 00 -- Dyed 5212 24 00 -- Of yarns of different colours 5212 25 00 -- Printed m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 1[25%] 1[25%] 2[25%] 2[25%] 2[25%] 2[25%] 3[25%] 4[25%] 4[25%] 4[25%] 5[25%] 6[25%] - - - - - - - - - - - - 1. Subs. by vide Notification No. 80/2017-Customs, for “10% or Rs. 18 per sq. metre, whichever is higher” (w.e.f. 27-10-2017). 2. Subs. by vide Notification No. 80/2017-Customs, for “10%” (w.e.f. 27-10-2017). 3. Subs. by vide Notification No. 80/2017-Customs, for “10% or Rs. 165 per kg., whichever is higher” (w.e.f. 27-10-2017). 4. Subs. by vide Notification No. 80/2017-Customs, for “10%” (w.e.f. 27-10-2017). 5. Subs. by vide Notification No. 80/2017-Customs, for “10% or Rs. 20 per sq. metre, whichever is higher” (w.e.f. 27-10-2017). 6. Subs. by vide Notification No. 80/2017-Customs, for “10% or Rs. 165 per kg., whichever is higher" (w.e.f. 27-10-2017). 27 Other Vegetable Textile Fibers; Paper Yarn and Woven Fabrics of Paper Yarn CHAPTER 53 Tariff Item Description of goods Unit Rate of duty Std. Prefnl. Areas (1) 5301 5301 10 00 5301 21 00 5301 29 00 5301 30 00 5302 5302 10 00 5302 90 00 5303 - - -- -- - - - 5303 10 5303 10 10 - --- (2) (3) (4) (5) FLAX, RAW OR PROCESSED BUT NOT SPUN; FLAX TOW AND WASTE (INCLUDING YARN WASTE AND GARNETTED STOCK) Flax, raw or retted kg. 30% Flax, broken, scutched, hackled or otherwise processed, but not spun: Broken or scotched Other Flax tow and waste TRUE HEMP (CANNABIS SATIVA L.),RAW OR PROCESSED BUT NOT SPUN; TOW AND WASTE OF TRUE HEMP (INCLUDING YARN WASTE AND GARNETTED STOCK) True hemp, raw or retted Other JUTE AND OTHER TEXTILE BAST FIBERS (EXCLUDING FLAX, TRUE HEMP AND RAMIE), RAW OR PROCESSED BUT NOT SPUN; TOW AND WASTE OF THESE FIBERS (INCLUDING YARN WASTE AND GARNETTED STOCK) Jute and other textile bast fibers, raw or retted: kg. 30% kg. 30% kg. 30% kg. 30% kg. 30% - - - - - - Jute, raw or retted kg. 1[25%] - 5303 10 90 --- Other kg. 1[25%] - 5303 90 5303 90 10 5303 90 90 - --- --- Other: Jute cutting Other kg. kg. 1[25%] - - 1. Subs. by vide Notification No. 80/2017-Customs, for “10%” (w.e.f. 27-10-2017). 1 (1) 1[***] 2[5305 5305 00 - 3[5305 00 10 5305 00 30 5[5305 00 40 5305 00 50 5305 00 90 5306 5306 10 5306 10 10 -- -- -- -- -- - --- (2) (3) (4) (5) COCONUT, ABACA (MANILA HEMP OR MUSA TEXTILIS NEE), RAMIE AND OTHER VEGETABLE TEXTILE FIBERS, NOT ELSEWHERE SPECIFIED OR INCLUDED, RAW OR PROCESSED BUT NOT SPUN; TOW, NOILS AND WASTE OF THESE FIBERS (INCLUDING YARN WASTE AND GARNETED STOCK) Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibers, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibers (including yarn waste and garneted stock): Coir bristles fiber, coir mattress fiber, coir short fiber, coir bit fiber, decorticated coir fiber kg. 4[25%] -] Curled or machine twisted coir fiber kg. 4[25%] - Coir pith, processed in value added forms like briquette, coins, neo disc, grow bags, organic manure and in loose form for use in horticulture or agriculture. Of Abaca Of others FLAX YARN Single: kg. 4[25%] --] kg. 4[25%] -- kg. kg. 4 [25%] 4 [25%] -- -] Put up for retail sale kg. 4[25%] - 1. Heading 5304, sub-heading 5304 10, tariff items 5304 10 10 to 5304 90 00 and the entries relating thereto omitted by 21 of 2006, s. 67(a) and the Sixth Schedule, (w.e.f. 1-1-2007). 2. Subs. s. 67 (a) ibid., for “heading 5305, sub-heading 5305 11, tariff items 5305 11 10 to 5305 29 10, sub-heading 5305 90, tariff items 5305 90 10 and 5305 90 90 and the entries relating thereto” (w.e.f. 1-1-2007). 3. Subs. by vide the Notification No. 109/2008 for “tariff items 5305 00 10 and 5305 00 20” dated 24.09.2008 (w.e.f. 1-10- 2008). 4. Subs. by vide Notification No. 80/2017-Customs for “10%” dated 27.10.2017. 5. Subs. by vide Notification No. 109/2008 for “tariff items 5305 00 40” dated 24.09.2008 (w.e.f. 1-10-2008). 2 (1) 5306 10 90 5306 20 5306 20 10 5306 20 90 5307 5307 10 5307 10 10 5307 10 90 5307 20 00 5308 5308 10 5308 10 10 2[5308 10 20 5308 10 90 5308 20 00 5308 90 5308 90 10 5308 90 90 5309 5309 11 5309 11 10 5309 11 20 5309 19 5309 19 10 5309 19 20 5309 19 90 5309 21 --- - --- --- - --- --- - - --- --- --- --- - --- --- - -- --- --- -- --- --- --- - -- (2) Other Multiple (folded) or cabled: Put up for retail sale Other YARN OF JUTE OR OF OTHER TEXTILE BAST FIBERS OF HEADING 5303 Single: Of jute Other Multiple (folded) or cabled YARN OF OTHER VEGETABLE TEXTILE FIBERS; PAPER YARN Coir yarn: Baled Spooled hanks Other True hemp yarn Other Ramie yarn Other WOVEN FABRICS OF FLAX Containing 85% or more by weight of flax: Unbleached or bleached: Unbleached Bleached Other: Dyed Printed Other Containing less than 85% by weight of flax: Unbleached or bleached: (5) - - - - - - - -] (3) kg. (4) 1[25%] kg. kg. 1[25%] 1[25%] kg. 1[25%] kg. kg. 1[25%] 1[25%] kg. kg. kg. kg. 1[25%] 1[25%] 1[25%] 1[25%] kg. kg. 1[25%] 1[25%] - - - - m2 m2 1[25%] 1[25%] m2 1[25%] m2 1[25%] m2 1[25%] - - - - - 1. Subs. vide Notification No. 80/2017-Customs, for “10%” dated 27.10.2017. 2. Ins. by the Notification No. 109/2008 dated 24.09.2008 w.e.f. 1.10.2008. 3 (1) 5309 21 10 5309 21 20 5309 29 5309 29 10 5309 29 20 5309 29 90 5310 5310 10 5310 10 11 5310 10 12 5310 10 13 5310 10 14 5310 10 19 5310 10 91 ---- ---- ---- ---- --- ---- 5310 10 92 ---- 5310 10 93 5310 10 99 5310 90 5310 90 10 5310 90 20 5310 90 91 5310 90 92 5310 90 93 ---- ---- - --- --- --- ---- ---- ---- (2) Unbleached Bleached Other: Dyed Printed Other WOVEN FABRICS OF JUTE OR OF OTHER TEXTILE 2[BAST FIBRES] OF HEADING 5303 Unbleached: Containing 100% by weight of jute: --- --- -- --- --- --- - -- ---- Carpet backing fabrics Sacking fabrics Hessian fabrics Jute canvas Other Other: Woven blended fabrics containing more than 50% by weight of jute Standard woven fabrics of jute containing 50% or more by weight of jute Jute swim fabrics Other Other: Bleached Decorative fabrics Other: Bleached Dyed Printed (3) (4) (5) m2 1[25%] m2 1[25%] m2 1[25%] m2 1[25%] m2 1[25%] m2 1[25%] m2 1[25%] m2 1[25%] m2 m2 1[25%] 1[25%] m2 1[25%] m2 1[25%] m2 m2 m2 m2 m2 m2 m2 1[25%] 1[25%] 1[25%] 1[25%] 1 [25%] 1[25%] 1[25%] - - - - - - - - - - - - - - - - - - - 1. Subs. vide Notification No. 80/2017-Customs, for “10%” dated 27.10.2017. 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “BASE FIBRES” (w.e.f. 1-1-2020). 4 (1) (2) 5310 90 99 ---- Other (3) m2 (4) (5) 1[25%] - 5311 5311 00 5311 00 11 5311 00 12 5311 00 13 5311 00 14 2[5311 00 15 5311 0019 5311 00 21 5311 00 22 5311 00 23 5311 00 24 5311 0029 - --- ---- ---- ---- ---- --- ---- --- ---- ---- ---- ---- ---- WOVEN FABRICS OF OTHER VEGETABLE TEXTILE FIBERS; WOVEN FABRICS OF PAPER YARN Woven fabrics of other vegetable textile fibers; woven fabrics of paper yarn: Of other vegetable textile fibers: Unbleached Bleached Dyed Printed Of coir including log form and geotextiles Other Of paper yarn: Unbleached Bleached Dyed Printed Other m2 1[25%] m2 1[25%] m2 m2 m2 1[25%] 1[25%] 1[25%] m2 1[25%] m2 m2 m2 m2 m2 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] - - - - -] - - - - - - 1. Subs. by vide Notification No. 80/2017-Customs for “10%” dated 27.10.2017. 2. Ins. by the Notification No. 109/2008 dated 24.09.2008 w.e.f. 1.10.2008. 5 CHAPTER 54 1[Man-made filaments; strip and the like of man-made textile materials] NOTES 2[1. Throughout this Schedule, the term’ man made fibers’ means staple fibers and filaments of organic polymers produced by manufacturing processes either: (a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process (for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)); or (b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates. The terms “synthetic” and “artificial”, used in relation to fibers, mean: synthetic: fibers as defined at (a); artificial: fibers as defined at (b). Strip and the like of heading 5404 or 5405 are not considered to be man--made fibers. The terms “man--made”, “synthetic” and “artificial” shall have the same meaning when used in relation to “textile materials”.] 2. Headings 5402 and 5403 do not apply to synthetic or artificial filament tow of Chapter 55. Tariff Item Description of goods Unit Rate of duty (1) 5401 5401 10 00 5401 20 00 - - 5402 5402 1110 4[ - -- Std. (2) (3) (4) Prefnl. Areas (5) SEWING THREAD OF MAN-MADE FILAMENTS, WHETHER OR NOT PUT UP FOR RETAIL SALE 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 High tenacity yarn of nylon or other polyamides, whether or not textured:] Of aramids kg. kg. 3[25%] 3[25%] - - kg. 3[25%] -- 1. Subs. by Act 21 of 2006, s. 67(b) and the Seventh Schedule for the Chapter heading (w.e.f. 1-1-2007). 2. Subs. by s. 67(b), ibid., for “Note 1” (w.e.f. 1-1-2007). 3. Subs. by vide Notification No. 80/2017-Customs for “10%” dated 27.10.2017. 4. Subs. by Act 21 of 2016, s. 141(ii) and the Fourth Schedule for the entry in column (2) (w.e.f. 14-5-2016). 1 (2) (3) (4) (5) (1) 5402 19 5402 19 10 5402 19 90 2[5402 20 -- -- -- -- Other: Nylon tyre yarn Other High tenacity yarn of polyesters, whether or not textured: 5402 20 10 --- Of terylene Dacron 5402 20 90 --- Other 5402 31 00 5402 32 00 5402 33 00 3[5402 34 00 5402 39 5402 39 10 5402 39 20 - -- -- -- -- -- 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 more than 50 tex Of polyesters Of polypropylene Other: --- Polypropylene filament yarn --- Acrylic filament yarn 5402 39 90 --- Other 4[5402 44 00 5402 45 00 5402 46 00 5402 47 00 5402 48 00 5402 49 00 - -- -- -- -- -- -- - Other yarn, single, untwisted or with a twist not exceeding 50 turns per meter: Elastomeric Other, of nylon or other polyamides Other, of polyesters, partially oriented Other, of polyesters Other, of polypropylene Other Other yarn, single, with a twist exceeding 50 turns per meter: kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[25%] 1[25%] -- -] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] - - - - - - - - 1[25%] - 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] - - - - - - 5402 51 00 -- Of nylon or other polyamides kg. 1[25%] - 1. Subs. by vide Notification No. 80/2017-Customs for “10%” dated 27.10.2017. 2. Subs. by Act 21 of 2016, s. 141(ii) and the Fourth Schedule for sub-heading 5402 20 and the entries relating thereto (w.e.f. 14-5-2016). 3. Ins. by Act 21 of 2006, s. 67(b) and the Seventh Schedule (w.e.f. 1.1.2007). 4. Subs. by, s. 67(b) and the Seventh Schedule ibid., for the tariff items 5402 41 00 to 5402 49 00 and the entries relating thereto (w.e.f. 1-1-2007). 2 (1) 5402 52 00 2[5402 53 00 5402 59 3[***] 5402 59 90 5402 61 00 5402 62 00 2[5402 63 00 5402 69 5402 69 10 5402 69 20 4[***] 5402 69 40 5402 69 50 5402 69 90 5403 5403 10 5403 10 10 5403 10 20 5403 10 90 5[***] 5403 31 00 5403 32 00 5403 33 00 5403 39 (2) -- -- -- Of polyesters Of polypropylene Other: --- Other Other yarn, multiple (folded) or cabled:: Of nylon or other polyamides Of polyesters Of polypropylene Other: Polyvinyl acetate filament yarn Polyvinyl chloride filament yarn Acrylic filament yarn Polytetrafluoroethylene yarn - -- -- -- -- --- --- --- --- --- Other ARTIFICIAL FILAMENT YARN (OTHER THAN SEWING THREAD), NOT PUT UP FOR RETAIL SALE, INCLUDING ARTIFICIAL MONOFILAMENT OF LESS THAN 67 DECITEX High tenacity yarn of viscose rayon: - --- Viscose rayon tyre yarn - 1,233 decitex --- Viscose rayon tyre yarn - 1,833 decitex --- Other - -- -- -- -- Other yarn, single: Of viscose rayon, untwisted or with a twist not exceeding 120 turns per meter Of viscose rayon, with a twist exceeding 120 turns per meter Of cellulose acetate Other: (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[25%] 1[25%] (5) - -] 1[25%] - 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] - - - - - - - - 1[25%] 1[25%] 1[25%] - - - 1[25%] - 1[25%] - 1[25%] - 1. Subs. by vide Notification No. 80/2017-Customs for “10%” dated 27.10.2017. 2. Ins. by Act 21 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 14-5-2016). 3. Tariff items 5402 59 10 and the entries relating thereto omitted by Act 7 of 2017 s. 110 (b) ibid., and the Third Schedule (w.e.f. 31-3-2017). 4. Tariff items 5402 69 30 and the entries relating thereto omitted by s. 110 (b) ibid., and the Third Schedule (w.e.f. 31-3-2017). 5. Tariff item 5403 20 00 and the entries relating thereto omitted by Act, 21 of 2006 s. 63 (b) and the Fourth Schedule (w.e.f. 1-1-2007). 3 (1) 5403 39 10 5403 39 90 --- --- 5403 41 - -- (2) Cuprammonium rayon Other Other yarn, multiple (folded) or cabled: Of viscose rayon: 5403 41 10 --- Up to 67 decitex 5403 41 20 --- Of 83 decitex 5403 41 30 --- Of 111 decitex, bright 5403 41 40 --- Of 111 decitex, dull 5403 41 50 --- Of 133 decitex, bright 5403 41 60 --- Of 133 decitex, dull 5403 41 70 5403 41 80 5403 41 90 5403 42 5403 42 10 5403 42 20 5403 42 30 5403 42 40 5403 42 50 5403 42 90 5403 49 5403 49 11 5403 49 12 5403 49 13 5403 49 14 5403 49 15 --- --- --- -- --- --- --- --- --- --- -- --- ---- ---- ---- ---- ---- Of 167 decitex, bright Of 167 decitex, dull Other Of Cellulose acetate: Acetate rayon filament yarn, 83 decitex Acetate rayon filament yarn, 111 decitex Acetate rayon filament yarn, 133 decitex Acetate rayon filament yarn, 167 decitex Acetate rayon filament yarn, 333 decitex Other Other: Cuprammonium filament yarn: Of 33 decitex Of 44 decitex Of 67 decitex Of 83 decitex Of 89 decitex (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] (5) - - - - - - - - - - - - - - - - - - - - - - 1. Subs. by vide Notification No. 80/2017-Customs for “10%” dated 27.10.2017. 4 (1) (2) 5403 49 19 ---- 5403 49 90 --- Other Other (3) kg. kg. (4) 1[25%] 1[25%] (5) - - 5404 2[- -- -- -- -- -- -- - 5404 11 00 5404 12 00 5404 19 5404 19 10 5404 19 20 5404 19 90 5404 90 SYNTHETIC MONOFILAMENT OF 67 DECITEX OR MORE AND OF WHICH NO CROSS-SECTIONAL DIMENSION EXCEEDS 1 MM; STRIP AND THE LIKE (FOR EXAMPLE, ARTIFICIAL STRAW) OF SYNTHETIC TEXTILE MATERIALS OF AN APPARENT WIDTH NOT EXCEEDING 5 MM Monofilament: Elastomeric Other, of polypropylene Other: Catgut imitation of synthetic yarn, non— sterile Strip and the like of synthetic fiber material Other Other: 5404 90 10 --- Catgut imitation of synthetic yarn, non- sterile kg. kg. kg. kg. kg. kg. --- --- 5404 90 20 5404 90 90 5405 00 00 5406 3[5406 00 5406 00 10 5406 00 20 "- -- -- Strip and the like of synthetic fiber materials kg. kg. kg. Other ARTIFICIAL MONOFILAMENT OF 67 DECITEX OR MORE AND OF WHICH NO CROSS-SECTIONAL DIMENSION EXCEEDS 1 MM; STRIP AND THE LIKE (FOR EXAMPLE, ARTIFICIAL STRAW) OF ARTIFICIAL TEXTILE MATERIALS OF AN APPARENT WIDTH NOT EXCEEDING 5 MM MAN-MADE FILAMENT YARN (OTHER THAN SEWING THREAD), PUT UP FOR RETAIL SALE Man--made filament yarn (other than sewing thread), put up for retail sale 1[25%] -- 1[25%] 1[25%] -- 1[25%] 1[25%] -- -] 1[25%] - - - 1[25%] 1[25%] 1[25%] Synthetic filament yarn Artificial filament yarn kg. kg. 1[25%] 1[25%] -- -] 1. Subs. by vide Notification No. 80/2017-Customs for “10%” dated 27-10-2017. 2. Subs. by Act 21 of 2006, s. 63 (b) and the Fourth Schedule, for tariff item 5404 10 00 and the entries relating thereto (w.e.f. 1-1-2007). 3. Subs. by s. 67(b) and the Fourth Schedule, ibid., for tariff items 5406 10 00 and 5406 20 00 and the entries relating thereto, (w.e.f. 1-1-2007). 5 (1) 5407 5407 10 - (2) (3) (4) (5) WOVEN FABRICS OF SYNTHETIC FILAMENT YARN, INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF HEADING 5404 Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters: --- Unbleached: 5407 10 11 ---- Parachute fabrics 5407 10 12 ---- Tent fabrics 5407 10 13 ---- Nylon furnishing fabrics 5407 10 14 5407 10 15 5407 10 16 5407 10 19 5407 10 21 5407 10 22 5407 10 23 5407 10 24 5407 10 25 5407 10 26 5407 10 29 5407 10 31 5407 10 32 5407 10 33 5407 10 34 5407 10 35 5407 10 36 ---- ---- ---- ---- --- ---- ---- ---- ---- ---- ---- ---- --- ---- ---- ---- ---- ---- ---- Umbrella cloth panel fabrics Other nylon and polyamide fabrics (filament) Polyester suitings Other polyester fabrics Bleached: Parachute fabrics Tent fabrics Nylon furnishing fabrics Umbrella cloth panel fabrics Other nylon and polyamide fabrics of filament yarn Polyester suitings Other Dyed: Parachute fabrics Tent fabrics Nylon furnishing fabrics Umbrella cloth panel fabrics Other nylon and polyamide fabrics (filament) Polyester suitings m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] - - - - - - - - - - - - - - - - - - - - 1. Subs. by vide Notification No. 80/2017-Customs, “10% or Rs. 115 per kg., whichever is higher” dated 27.10.2017. 6 (1) (2) 5407 10 39 ---- Other --- Printed: 5407 10 41 ---- Parachute fabrics 5407 10 42 ---- Tent fabrics 5407 10 43 ---- Nylon furnishing fabrics 5407 10 44 ---- Umbrella cloth panel fabrics 5407 10 45 ---- Other nylon and polyamide fabrics (filament) 5407 10 46 ---- Polyester suitings 5407 10 49 ---- --- Other Other: 5407 10 91 ---- Parachute fabrics 5407 10 92 ---- Tent fabrics 5407 10 93 ---- Nylon furnishing fabrics 5407 10 94 ---- Umbrella cloth panel fabrics 5407 10 95 ---- Other nylon and polyamide fabrics filament yarn 5407 10 96 5407 10 99 5407 20 5407 20 10 5407 20 20 5407 20 30 5407 20 40 5407 20 90 5407 30 5407 30 10 5407 30 20 ---- ---- - --- --- --- --- --- - --- --- Polyester suitings Other Woven fabrics contained from strips or the like: Unbleached Bleached Dyed Printed Other Fabrics specified in Note 9 to Section XI: Unbleached Bleached (3) m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 (4) 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] (5) - - - - - - - - - - - - - - - - - - - - - - 1. Subs. by vide Notification No. 80/2017, for “10% or Rs. 115 per kg., whichever is higher” dated 27-10-2017. 2. Subs. by vide Notification No. 80/2017, for “10%” dated 27-10-2017. 7 (1) (2) 5407 30 30 --- Dyed 5407 30 40 --- Printed 5407 30 90 5407 41 --- - -- --- Other Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides: Unbleached or bleached: Unbleached: (3) m2 m2 m2 (4) 1[25%] 1[25%] 1[25%] (5) - - - 5407 41 11 ---- Nylon brasso m2 2[25%] - --- ---- ---- ---- ---- --- ---- ---- ---- ---- ---- -- --- --- --- --- --- Unbleached: Nylon georgette Nylon taffeta Nylon sarees Other Bleached: Nylon brasso Nylon georgette Nylon taffeta Nylon sarees Other Dyed: Nylon brasso Nylon georgette Nylon taffeta Nylon sarees Other 5407 41 12 5407 41 13 5407 41 14 5407 41 19 5407 41 21 5407 41 22 5407 41 23 5407 41 24 5407 41 29 5407 42 5407 42 10 5407 42 20 5407 42 30 5407 42 40 5407 42 90 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 3[25%] 3[25%] 3[25%] 3[25%] 3[25%] - - - - - - - - - - - - - - 1. Subs. by vide Notification No. 80/2017, for “10%” dated 27-10-2017. 2. Subs. by vide Notification No. 80/2017, for “10% or Rs. 30 per sq. meter, whichever is higher” dated 27-10-2017. 3. Subs. by vide Notification No. 80/2017, for “10% or Rs. 60 per sq. meter, whichever is higher” dated 27-10-2017. 8 (1) 5407 43 00 5407 44 -- -- (2) Of yarn of different colours Printed: 5407 44 10 --- Nylon brasso 5407 44 20 --- Nylon georgette 5407 44 30 --- Nylon taffeta 5407 44 40 --- Nylon sarees 5407 44 90 --- Other 5407 51 - -- --- Other woven fabrics, containing 85% or more by weight of textured polyester filaments: Unbleached or bleached: Unbleached: 5407 51 11 ---- Polyester shirtings 5407 51 19 ---- Other --- Bleached: 5407 51 21 ---- Polyester shirtings 5407 51 29 ---- 5407 52 5407 52 10 5407 52 20 5407 52 30 5407 52 40 5407 52 90 5407 53 00 5407 54 5407 54 10 5407 54 20 -- --- --- --- --- --- -- -- --- --- Other Dyed: Polyester shirtings Polyester suitings Terylene and dacron sarees Polyester sarees Other Of yarns of different colours Printed: Terylene and dacron sarees Polyester shirtings (3) m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 (4) 1[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 3[25%] 3[25%] 3[25%] 3[25%] 4[25%] 4[25%] 4[25%] 4[25%] 4[25%] 5[25%] 6[25%] 6[25%] (5) - - - - - - - - - - - - - - - - - - 1. Subs. vide Notification No. 80/2017, for “10% or Rs. 67 per sq. meter, whichever is higher” dated 27-10-2017. 2. Subs. vide Notification No. 80/2017, for “10% or Rs. 58 per sq. meter, whichever is higher” dated 27-10-2017. 3. Subs. vide Notification No. 80/2017, for “10% or Rs. 11 per sq. meter, whichever is higher” dated 27-10-2017. 4. Subs. vide Notification No. 80/2017, for “10% or Rs. 38 per sq. meter, whichever is higher” dated 27-10-2017. 5. Subs. vide Notification No. 80/2017, for “10% or Rs. 50 per sq. meter, whichever is higher” dated 27.10.2017. 6. Subs. vide Notification No. 80/2017, for “10% or Rs. 20 per sq. meter, whichever is higher” dated 27-10-2017. 9 (3) m2 m2 m2 m2 m2 m2 (4) 1[25%] 1[25%] (5) - - 2[25%] 2[25%] 2[25%] 3[25%] - - - - m2 m2 m2 m2 m2 4[25%] 4[25%] 5[25%] 6[25%] 7[25%] - - - - - (1) 5407 54 30 5407 54 90 5407 61 5407 61 10 5407 61 20 5407 61 90 5407 69 00 5407 71 5407 71 10 5407 71 20 5407 72 00 5407 73 00 5407 74 00 --- --- - -- --- --- --- -- - -- --- --- -- -- -- - 5407 81 -- --- (2) Polyester sarees Other Other woven fabrics, containing 85% or more by weight of polyester filaments: Containing 85% or more by weight of non textured polyester filaments: Polyester shirtings Polyester suitings Other Other Other woven fabrics, containing 85% or more by weight of synthetic filaments: Unbleached or bleached: Unbleached Bleached Dyed Of yarns of different colours Printed Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton: Unbleached or bleached: Unbleached: 1. Subs. vide Notification No. 80/2017, for "10% or Rs. 20 per sq. meter, whichever is higher” dated 27-10-2017. 2. Subs. vide Notification No. 80/2017, for "10% or Rs. 115 per kg., whichever is higher” dated 27-10-2017. 3. Subs. vide Notification No. 80/2017, for "10% or Rs. 60 per sq. meter, whichever is higher” dated 27-10-2017. 4. Subs. vide Notification No. 80/2017, for "10% or Rs. 10 per sq. meter, whichever is higher" dated 27-10-2017. 5. Subs. vide Notification No. 80/2017, for "10% or Rs. 24 per sq. meter, whichever is higher" dated 27-10-2017. 6. Subs. vide Notification No. 80/2017, for "10% or Rs. 60 per sq. meter, whichever is higher" dated 27-10-2017. 7. Subs. vide Notification No. 80/2017, for "10% or Rs. 38 per sq. meter, whichever is higher” dated 27-10-2017. 10 (1) (2) 5407 81 11 ---- Nylon georgette 5407 81 12 ---- Nylon sarees 5407 81 13 ---- Polyester shirtings 5407 81 14 5407 81 15 5407 81 16 5407 81 19 5407 81 21 5407 81 22 5407 81 23 5407 81 24 5407 81 25 5407 81 26 5407 81 29 5407 82 5407 82 10 5407 82 20 5407 82 30 5407 82 40 5407 82 50 5407 82 60 5407 82 90 5407 83 00 5407 84 ---- ---- ---- ---- --- Polyester suitings Terylene and dacron sarees Polyester dhoti Other Bleached: ---- Nylon georgette ---- Nylon sarees ---- Polyester shirtings ---- Polyester suitings ---- Terylene and dacron sarees ---- Polyester dhoti ---- Other -- --- --- --- --- --- --- --- -- -- Dyed: Nylon georgette Nylon sarees Polyester shirtings Polyester suitings Terylene and dacron sarees Lungies Other Of yarns of different colours Printed: (3) m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 (4) 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 3[25%] (5) - - - - - - - - - - - - - - - - - - - - - - 1. Subs. vide Notification No. 80/2017, for “10% or Rs. 10 per sq. meter, whichever is higher” dated 27-10-2017. 2. Subs. vide Notification No. 80/2017, for “10% or Rs. 42 per sq. meter, whichever is higher” dated 27-10-2017. 3. Subs. vide Notification No. 80/2017, for “10% or Rs. 67 per sq. meter, whichever is higher” dated 27-10-2017. 11 --- Nylon georgette (2) (1) 5407 84 10 5407 84 20 5407 84 30 5407 84 40 5407 84 50 5407 84 60 5407 84 70 5407 84 90 5407 91 5407 91 10 5407 91 20 5407 92 00 5407 93 00 5407 94 00 5408 --- --- --- --- --- --- --- - -- --- --- -- -- -- 5408 10 00 - - -- --- --- -- --- 5408 21 5408 21 10 5408 21 20 5408 22 Nylon sarees Polyester shirtings Polyester suitings Terylene and dacron sarees Lungies Polyester sarees Other Other woven fabrics: Unbleached or bleached: Unbleached Bleached Dyed Of yarns of different colours Printed WOVEN FABRICS OF ARTIFICIAL FILAMENT YARN, INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF HEADING 5405 Woven fabrics obtained from high tenacity yarn of viscose rayon Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like: Unbleached or bleached: Unbleached Bleached Dyed: Fabrics of rayon: (3) m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 (4) 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25% 1[25%] 1[25%] 2[25%] 2[25%] 3[25%] 4[25%] 3[25%] m2 5[25%] m2 m2 5[25%] 5[25%] (5) - - - - - - - - - - - - - - - - 1. Subs. vide Notification No. 80/2017, for “10% or Rs. 38 per sq. meter, whichever is higher” dated 27-10-2017. 2. Subs. vide Notification No. 80/2017, for “10% or Rs. 15 per sq. meter, whichever is higher” dated 27-10-2017. 3. Subs. vide Notification No. 80/2017, for “10% or Rs. 67 per sq. meter, whichever is higher” dated 27-10-2017. 4. Subs. vide Notification No. 80/2017, for “10% or Rs. 45 per sq. meter, whichever is higher” dated 27-10-2017. 5. Subs. vide Notification No. 80/2017, for “10%” dated 27-10-2017. 12 (1) 5408 22 11 5408 22 12 5408 22 13 5408 22 14 5408 22 15 5408 22 16 5408 22 17 5408 22 18 5408 22 19 5408 22 20 5408 22 90 5408 23 00 5408 24 5408 24 11 5408 24 12 5408 24 13 5408 24 14 5408 24 15 5408 24 16 5408 24 17 5408 24 18 5408 24 19 5408 24 90 5408 31 5408 31 10 5408 31 20 ---- ---- ---- ---- ---- ---- ---- ---- ---- --- --- -- -- --- ---- ---- ---- ---- ---- ---- ---- ---- ---- --- - -- --- --- (2) Rayon crepe fabrics Rayon jacquards Rayon brocades Rayon georgette Rayon taffeta Rayon suitings Rayon shirtings Rayon sarees Other Fabrics of continuous filament, other than rayon Other Of yarns of different colours Printed: Of rayon: Rayon crepe fabrics Rayon jacquards Rayon brocades Rayon georgette Rayon taffeta Rayon suitings Rayon shirtings Rayon sarees Other Other Other woven fabrics: Unbleached or bleached: Unbleached Bleached (3) m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 (4) 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 2[25%] 3[25%] 3[25%] 3[25%] 3[25%] 3[25%] 3[25%] 3[25%] 3[25%] 3[25%] 3[25%] 4[25%] 4[25%] (5) - - - - - - - - - - - - - - - - - - - - - - - - 1. Subs. vide Notification No. 80/2017, for “10% or Rs. 45 per sq. meter, whichever is higher” dated 27-10-2017. 2. Subs. vide Notification No. 80/2017, for “10% or Rs. 47 per sq. meter, whichever is higher” dated 27-10-2017. 3. Subs. vide Notification No. 80/2017, for “10% or Rs. 87 per sq. meter, whichever is higher” dated 27-10-2017. 4. Subs. vide Notification No. 80/2017, for “10% or Rs. 25 per sq. meter, whichever is higher” dated 27-10-2017. 13 (1) 5408 32 5408 32 11 5408 32 12 5408 32 13 5408 32 14 5408 32 15 5408 32 19 5408 32 90 5408 33 00 5408 34 5408 34 11 5408 34 12 5408 34 13 5408 34 14 5408 34 15 5408 34 16 5408 34 17 5408 34 18 5408 34 19 5408 34 20 5408 34 90 -- --- ---- ---- ---- ---- ---- ---- ---- -- -- --- ---- ---- ---- ---- ---- ---- ---- ---- ---- --- --- (2) Dyed: Fabrics of rayon: Rayon brocades Rayon georgette Rayon taffeta Rayon suitings Rayon shirtings Other Other Of yarns of different colours Printed: Fabric of rayon: Rayon crepe fabrics Rayon jacquards Rayon brocades Rayon georgette Rayon taffeta Rayon suitings Rayon shirtings Rayon sarees Other Fabrics of continuous filament, other than rayon Other (3) (4) (5) m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 1[25%] 1[25%] 1[25%]1 1[25%]1 1[25%]1 1[25%]1 1[25%]1 2[25%] 3[25%] 3[25%] 3[25%] 3[25%] 3[25%] 3[25%] 3[25%] 3[25%] 3[25%] 3[25%] 3[25%] - - - - - - - - - - - - - - - - - - - 1. Subs. vide Notification No. 80/2017, for “10% or Rs. 44 per sq. meter, whichever is higher” dated 27-10-2017. 2. Subs. vide Notification No. 80/2017, for “10% or Rs. 10 per sq. meter, whichever is higher” dated 27-10-2017. 3. Subs. vide Notification No. 80/2017, for “10% or Rs. 11 per sq. meter, whichever is higher” dated 27-10-2017. 14 CHAPTER 55 Man-Made Staple Fibers NOTE 1. Headings 5501 and 5502 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) Length of tow exceeding 2 m; (b) Twist less than 5 turns per meter; (c) Measuring per filament less than 67 decitex; (d) Synthetic filament tow only; the tow must be drawn, that is to say, be incapable of being stretched by more than 100% of its length; (e) Total measurement of tow more than 20,000 decitex. Tow of a length not exceeding 2 m is to be classified in heading 5503 or 5504. Tariff Item Description of goods Unit Rate of duty Std. (1) 5501 (2) (3) (4) SYNTHETIC FILAMENT TOW 5501 10 00 - Of nylon or other polyamides 5501 20 00 5501 30 00 2[5501 40 00 5501 90 5501 90 10 5501 90 90 3[5502 5502 10 - - -- - --- --- 4[- Of polyesters Acrylic or modacrylic of polypropylene Other: Of polypropylene Other ARTIFICIAL FILAMENT TOW Of cellulose acetate:] kg. kg. kg. kg. kg. kg. kg. [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 10% Prefnl. Areas (5) - - - -] - - 1. Subs. by Act 22 of 2007, s. 114 (i) and the Second Schedule, for “the tariff items of headings 5501, 5502, 5503, 5504, 5505, 5506, 5507, 5508, 5509 and 55 10,” (w.e.f. 29-1-2007). 2. Ins. by Act 21 of 2006, s. 63 (b) and the Fourth Schedule, (w.e.f. 1-1-2007). 3. Subs. Notification No. 150/2016-Customs (N.T.), for tariff items of heading 5502 dated 31-12-2016. 4. Subs. by Act 23 of 2019, s. 84(1) and the Third Schedule, for “Of cellulose acetate” (w.e.f. 1-1-2020). 1 (1) 5502 10 10 5502 10 90 5502 90 5502 90 10 5502 90 90 5503 5503 11 00 5503 19 00 5503 20 00 5503 30 00 5503 40 00 5503 90 --- --- 1[- --- --- 2[- -- -- - - - - (2) Viscose rayon tow Other Other:] Viscose rayon tow Other SYNTHETIC STAPLE FIBERS, NOT CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING Of nylon or other polyamides: Of aramids Other Of polyesters Acrylic or modacrylic Of polypropylene Other: 5503 90 10 --- Polyvinyl staple fiber 5503 90 20 --- Polyvinyl chloride staple fiber 5504 ARTIFICIAL STAPLE FIBERS, NOT CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING 4[5504 10- - Of viscose rayon: 5504 10 10--- Obtained from wood other than bamboo 5504 10 20--- Obtained from bamboo 5504 10 90--- Other 5504 90 - Other: (3) (4) (5) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 10% 10% 10% 10% 10%] [10%]3 [10%]2 [10%]2 [10%]2 [10%]2 [10%]2 [10%]2 kg. 20% kg. kg. 20% 20% - -] - - - - - - - -] 1. Subs. by Act 23 of 2019, s. 84(1) and the Third Schedule, for “Other:” (w.e.f. 1-1-2020). 2. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, tariff item 5503 10 00 and the entries relating thereto (w.e.f. 1-1-2007). 3. Subs. by Act 22 of 2007, s. 114 (i) and the Second Schedule, for “the tariff items of headings 5501, 5502, 5503, 5504, 5505, 5506, 5507, 5508, 5509 and 5510,” (w.e.f. 29-1-2007). 4. Subs. by Act 23 of 2019, s. 88(a) and the Fourth Schedule, for tariff item 5504 10 00 and the entries relating thereto (w.e.f. 1-1-2020). 2 (1) (2) 5504 90 10 --- Acetate rayon staple fiber 5504 90 20 --- Polynosic staple fiber 5504 90 30 5504 90 90 5505 5505 10 5505 10 10 5505 10 90 5505 20 00 5506 5506 10 00 5506 20 00 5506 30 00 2[5506 40 00 5506 90 5506 90 10 5506 90 90 5507 - --- --- - - - - - - --- --- 5507 00 - --- --- High wet modulus staple fiber Other WASTE (INCLUDING NOILS, YARN WASTE AND GARNETTED STOCK) OF MAN-MADE FIBERS Of synthetic fibers: Of acrylic Other Of artificial fibers SYNTHETIC STAPLE FIBERS, CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING Of nylon or other polyamides Of polyesters Acrylic or modacrylic Of polypropylene Other: Polypropylene tops Other ARTIFICIAL STAPLE FIBERS, CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING Artificial staple fibers, carded, combed or otherwise processed for spinning: (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 10% [10%]1 [10%]1 5507 00 10 5507 00 20 5507 00 30 --- --- --- Acetate rayon tops Viscose tops Polynosic tops kg. kg. kg. [10%]1 [10%]1 [10%]1 (5) - - - - - - - - - - -] - - - - - 1. Subs. by Act 22 of 2007, s. 114 (i) and the Second Schedule, for “the tariff items of headings 5501, 5502, 5503, 5504, 5505, 5506, 5507, 5508, 5509 and 5510,” (w.e.f. 29-1-2007). 2. Subs. by Act 27 of 2016, s. 141 (ii) and the Fourth Schedule (w.e.f. 14-5-2016). 3 (3) kg. kg. kg. kg. (4) [10%]1 [10%]1 [10%]1 [10%]1 (5) - - - - (1) (2) 5507 00 40 5507 00 90 --- --- 5508 5508 10 00 5508 20 00 5509 - - - High wet modulus tops Other SEWING THREAD OF MAN-MADE STAPLE FIBERS, WHETHER OR NOT PUT UP FOR RETAIL SALE Of synthetic staple fibers Of artificial staple fibers YARN (OTHER THAN SEWING THREAD) OF SYNTHETIC STAPLE FIBERS, NOT PUT UP FOR RETAIL SALE Containing 85% or more by weight of staple fibers of nylon or other polyamides: 5509 11 00 -- Single Yarn kg. [10%]1 - 5509 12 00 5509 21 00 5509 22 00 5509 31 00 5509 32 00 5509 41 5509 41 10 5509 41 20 5509 41 30 5509 41 90 5509 42 5509 42 10 -- -- -- - -- -- - -- --- --- --- --- -- Multiple (folded) or cabled yarn Single Yarn Multiple (folded) or cabled yarn Containing 85% or more by weight of acrylic or modacrylic staple fibers: Single Yarn Multiple (folded) or cabled yarn Other yarn, containing 85% or more by weight of synthetic staple fibers: Single Yarn: Polypropylene spun yarn Polyvinyl acetate spun yarn Polyvinyl chloride spun yarn Other Multiple (folded) or cabled yarn: kg. kg. kg. kg. kg. kg. kg. kg. kg. [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 --- Polypropylene spun yarn kg. [10%]1 - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114 (i) and the Second Schedule, for “the tariff items of headings 5501, 5502, 5503, 5504, 5505, 5506, 5507, 5508, 5509 and 5510,” (w.e.f. 29-1-2007). 4 (1) 5509 42 20 5509 42 30 5509 42 90 5509 51 00 5509 52 00 5509 53 00 5509 59 00 5509 61 00 5509 62 00 5509 69 00 5509 91 00 5509 92 00 5509 99 00 5510 5510 11 5510 11 10 5510 11 20 (2) Polyvinyl acetate (PVA) spun yarn Polyvinyl chloride (PVC) spun yarn Other Other yarn, of polyester staple fibers: Mixed mainly or solely with artificial staple fibers Mixed mainly or solely with wool or fine animal hair Mixed mainly or solely with cotton Other Other yarn, of acrylic or modacrylic staple fibers: Mixed mainly or solely with wool or fine animal hair Mixed mainly or solely with cotton Other Other yarn: Mixed mainly or solely with wool or fine animal hair Mixed mainly or solely with cotton Other YARN (OTHER THAN SEWING THREAD) OF ARTIFICIAL STAPLE FIBERS, NOT PUT UP FOR RETAIL SALE Containing 85% or more by weight of artificial staple fibers: Single yarn: Viscose rayon spun yarn Acetate rayon spun yarn --- --- --- - -- -- -- -- - -- -- -- - -- -- -- - -- --- --- (3) kg. kg. kg. (4) [10%]1 [10%]1 [10%]1 kg. [10%]1 kg. [10%]1 kg. kg. [10%]1 [10%]1 kg. [10%]1 kg. kg. [10%]1 [10%]1 kg. [10%]1 kg. kg. [10%]1 [10%]1 kg. kg. [10%]1 [10%]1 (5) - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114 (i) and the Second Schedule, for “the tariff items of headings 5501, 5502, 5503, 5504, 5505, 5506, 5507, 5508, 5509 and 5510,” (w.e.f. 29-1-2007). 5 (1) 5510 11 90 5510 12 5510 12 10 5510 12 20 5510 12 90 5510 20 5510 20 10 5510 20 20 5510 20 90 5510 30 5510 30 10 5510 30 20 5510 30 90 5510 90 5510 90 10 5510 90 20 5510 90 90 5511 5511 10 00 5511 20 00 --- -- --- --- --- - --- --- --- - --- --- --- - --- --- --- - - (2) Other Multiple (folded) or cabled yarn: Viscose rayon spun yarn Acetate rayon spun yarn Other Other yarn, mixed mainly or solely with wool or fine animal hair: Viscose rayon spun yarn Acetate rayon spun yarn Other Other yarn, mixed mainly or solely with cotton: Viscose rayon spun yarn Acetate rayon spun yarn Other Other yarn: Viscose rayon spun yarn Acetate rayon spun yarn Other YARN (OTHER THAN SEWING THREAD) OF MAN-MADE STAPLE FIBERS, PUT UP FOR RETAIL SALE Of synthetic staple fibers, containing 85% or more by weight of such fibers Of synthetic staple fibers, containing less than 85% by weight of such fibers (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (5) - - - - - - - - - - - - - - - (4) [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10% or Rs. 31 per kg., whichever is higher] 2 [10% or Rs. 31 per kg., whichever is higher]3 1. Subs. by Act 22 of 2007, s. 114 (i) and the Second Schedule, for “the tariff items of headings 5501, 5502, 5503, 5504, 5505, 5506, 5507, 5508, 5509 and 5510,” (w.e.f. 11-5-2007). 2. Subs by s. 114(i) and the Second Schedule, ibid., for the tariff items 5511 10 00 (w.e.f. 11-5-2007). 3. Subs by s. 114(i) and the Second Schedule, ibid., for the tariff items 5511 20 00 (w.e.f. 11-5-2007). 6 (2) (3) (4) (5) (1) 5511 30 5511 30 10 - --- Of artificial staple fibers: Containing more than 85% by weight of staple fiber 5511 30 90 --- Other 5512 5512 11 5512 11 10 5512 11 20 5512 19 5512 19 10 - -- --- --- -- --- WOVEN FABRICS OF SYNTHETIC STAPLE FIBERS, CONTAINING 85% OR MORE BY WEIGHT OF SYNTHETIC STAPLE FIBERS Containing 85% or more by weight of polyester staple fibers: Unbleached or bleached: Unbleached Bleached Other: Dyed 5512 19 20 --- Printed 5512 19 90 --- Other kg. kg. m2 m2 m2 m2 m2 - - - - - - - [10% or Rs. 31 per kg., whichever is higher] 1 [10% or Rs. 31 per kg., whichever is higher]1 [10%]2 [10%]2 [10% or Rs. 42 per sq. meter, whichever is higher]3 [10% or Rs. 42 per sq. meter, whichever is higher]3 [10% or Rs. 42 per sq. meter, whichever is higher] 3 - Containing 85% or more by weight of acrylic or modacrylic staple fibers: 5512 21 -- Unbleached or bleached: 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items of sub-heading 55 11 30 (w.e.f. 11-5- 2007). 2. Subs. by s. 114, and the Second Schedule, ibid., for all the tariff items of sub-heading 55 12 11 (w.e.f. 11-5-2007). 3. Subs. by s. 114, and the Second Schedule, ibid., for all the tariff items of sub-heading 55 12 19 (w.e.f. 11-5-2007). 7 (1) 5512 21 10 5512 21 20 5512 29 5512 29 10 (2) Unbleached Bleached Other: Dyed --- --- -- --- 5512 29 20 --- Printed 5512 29 90 --- Other 5512 91 5512 91 10 - -- Other: Unbleached or bleached: --- Unbleached 5512 91 20 --- Bleached 5512 99 5512 99 10 -- --- Other: Dyed 5512 99 20 --- Printed 5512 99 90 --- Other (3) m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 (5) - - - - - - - - - - (4) [10%]1 [10%]1 [10% or Rs. 47 per sq. meter, whichever is higher] 2 [10% or Rs. 47 per sq. meter, whichever is higher] 2 [10% or Rs. 47 per sq. meter, whichever is higher] 2 [10%]3 [10%]3 [10% or Rs. 65 per sq. meter, whichever is higher]4 [10% or Rs. 65 per sq. meter, whichever is higher]4 [10% or Rs. 65 per sq. meter, whichever is higher] 4 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items of sub-heading 5512 21 (w.e.f. 11-5- 2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for all the tariff items of sub-heading 5512 29 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for all the tariff items of sub-heading 5512 91 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for all the tariff items of sub-heading 5512 99 (w.e.f. 11-5-2007). 8 (2) (3) (4) (5) (1) 5513 5513 11 5513 11 10 5513 11 20 5513 12 5513 12 10 5513 12 20 5513 13 5513 13 10 5513 13 20 5513 19 5513 19 10 5513 19 20 5513 21 00 WOVEN FABRICS OF SYNTHETIC STAPLE FIBERS, CONTAINING LESS THAN 85% BY WEIGHT OF SUCH FIBERS, MIXED MAINLY OR SOLELY WITH COTTON, OF A WEIGHT NOT EXCEEDING 170 G/M Of polyester staple fibers, plain weave: Unbleached Bleached 3-thread or 4-thread twill, including cross twill, of polyester staple fibers: Unbleached Bleached Other woven fabrics of polyester staple fibers: Unbleached Bleached Other woven fabrics: Unbleached Bleached Dyed: Of polyester staple fibers, plain weave -- --- --- -- --- --- -- --- --- -- --- --- - -- 3[***] 5513 23 00 -- Other woven fabrics of polyester staple fibers m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 - - - - - - - - - - [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10% or Rs. 150 per kg., whichever is higher] 2 [10% or Rs. 125 per kg., or Rs. 25 per sq. mtr., whichever is higher] 4 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items of sub-headings 5513 11, 5513 12, 5513 13 and 5513 19, (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 5513 21 00 (w.e.f. 11-5-2007). 3. Tariff items 5513 22 00 Omitted by Act 21 of 2006, s. 67(b) and the Seventh Schedule (w.e.f. 18-4-2006). 4. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff item 5513 23 00 (w.e.f. 11-5-2007). 9 (1) 5513 29 00 (2) -- Other woven fabrics 5513 31 00 3[***] 5513 39 00 5513 41 00 6[***] 5513 49 00 5514 5514 11 5514 11 10 - -- -- - -- Of yarns of different colours: Of polyester staple fibers, plain weave Other woven fabrics Printed: Of polyester staple fibers, plain weave -- Other woven fabrics WOVEN FABRICS OF SYNTHETIC STAPLE FIBERS, CONTAINING LESS THAN 85% BY WEIGHT OF SUCH FIBERS, MIXED MAINLY OR SOLELY WITH COTTON, OF A WEIGHT EXCEEDING 170 G/M Unbleached or bleache; Of polyester staple fibers, plain weave: Unbleached - -- --- (3) m2 m2 m2 m2 m2 (5) - (4) 1[10% or Rs. 185 per kg., whichever is higher] - 2 [10% or Rs. 21 per kg., whichever is higher] - - - [10% or Rs. 125 per kg. or Rs. 30 per sq. mtr., whichever is highest4 [10% or Rs. 25 per sq. mtr., whichever is higher] 5 [10% or Rs. 185 per kg., whichever is higher]7 m2 [10%]8 - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff item 5513 29 00 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 5513 31 00 (w.e.f. 11-5-2007). 3. Tariff item 5513 32 00, 5513 33 00 omitted by Act 21 of 2006, s. 67(b) and the Seventh Schedule (w.e.f. 1-1-2007). 4. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff item 5513 39 00 (w.e.f. 11-5-2007). 5. Subs. by, s. 114(i) and the Second Schedule, ibid., for tariff item 5513 41 00 (w.e.f. 11-5-2007). 6. Tariff items 5513 42 00, 5513 43 00 and the entries relating thereto omitted by Act 21 of 2006, s. 67(b) and the Seventh Schedule (w.e.f. 1-1-2007). 7. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff item 5513 49 00 (w.e.f. 11-5-2007). 8. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items of sub-headings 5514 11 (w.e.f. 11-5-2007). 10 (1) 5514 11 20 5514 12 5514 12 10 5514 12 20 3[***] 5514 19 5514 19 10 5514 19 20 5514 21 00 --- -- --- --- -- --- --- - -- (2) Bleached 3-thread or 4-thread twill, including cross twill, of polyester staple fibers: Unbleached Bleached Other: Unbleached Bleached Dyed: (3) m2 m2 m2 (4) 1[10%] 2[10%] 2[10%] m2 m2 4[10%] 4[10%] Of polyester staple fibers, plain weave m2 5514 22 00 -- 3-thread or 4-thread twill, including cross twill, of polyester staple fibers 5514 23 00 -- Other woven fabrics of polyester staple fibers 8[5514 29 00 “- Other woven fabrics m2 m2 m2 5514 30 5514 30 11 -- -- Of yarns of different colours: Of polyester staple fibers, plain weave m2 (5) - - - - - - -- -- 5[10% or Rs. 100 per kg. or Rs. 30 per sq. mtr., whichever is highest 6 [10% or Rs. 140 per kg., whichever is higher] 7[10% or Rs. 160 per kg., whichever is higher] 9[10% or Rs. 170/--per kg., whichever is higher 10[10% or Rs. 64 per sq. meter, whichever is higher 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items of sub-headings 5514 11 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for all the tariff items of sub-headings 5514 12 (w.e.f. 11-5-2007). 3. Tariff items 5514 13 10 to 5514 13 20 and the entries relating thereto omitted by Act 21 of 2006, s. 114(i) and the Second Schedule (w.e.f. 1-1-2007). 4. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items of sub-headings 5514 19 (w.e.f. 11-5-2007). 5. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 5514 21 00 (w.e.f. 11-5-2007). 6. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 5514 22 00 (w.e.f. 11-5-2007). 7. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 5514 23 00 (w.e.f. 11-5-2007). 8. Subs. by Act 21 of 2006, s. 67(b), and the Seventh Schedule, for tariff items 5514 29 00 to 5514 39 00 and the entries relating thereto (w.e.f. 1-1-2007). 9. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff item 5514 29 00 (w.e.f. 11-5-2007). 10. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 5514 30 11 (w.e.f. 11-5-2007). 11 (2) (3) (4) (1) 5514 30 12 5514 30 13 -- -- 3-- thread or 4-- thread twill, including cross twill, of polyester staple fibers Other woven fabrics of polyester staple fibers 5514 30 19 -- Other woven fabrics m2 m2 m2 5514 41 00 - -- Ptinted: Of polyester staple fibers, plain weave m2 5514 42 00 -- 3-thread or 4-thread twill, including cross twill, of polyester staple fibers m2 5514 43 00 -- Other woven fabrics of polyester staple fibers 5514 49 00 -- Other woven fabrics m2 m2 5515 5515 11 - -- OTHER WOVEN FABRICS OF SYNTHETIC STAPLE FIBERS Of polyester staple fibers: Mixed mainly or solely with viscose rayon staple fibers: (5) -- -- -] - - - - 1[10% or Rs. 43 per sq. meter, whichever is higher 2[10% or Rs. 180 per kg., whichever is higher 3[10% or Rs. 31 per sq. meter, whichever is higher 4[10% or Rs. 26 per sq. mtr., whichever is higher]1 5[10% or Rs. 140 per kg., whichever is higher] 6[10% or Rs. 31 per sq. mtr., whichever is higher] 7[10% or Rs. 160 per kg., whichever is higher] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff item 5514 30 12 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 5514 30 13 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 5514 30 19 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 5514 41 00 (w.e.f. 11-5-2007). 5. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 5514 42 00 (w.e.f. 11-5-2007). 6. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 5514 43 00 (w.e.f. 11-5-2007). 7. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 5514 49 00 (w.e.f. 11-5-2007). 12 (1) (2) (3) (4) (5) 5515 11 10 --- Unbleached 5515 11 20 --- Bleached 5515 11 30 --- Dyed 5515 11 40 --- Printed 5515 11 90 --- Other 5515 12 -- Mixed mainly or solely with man- made filaments: 5515 12 10 --- Unbleached 5515 12 20 --- Bleached 5515 12 30 --- Dyed 1[10% or Rs. 40 per sq. meter, whichever is higher] 1[10% or Rs. 40 per sq. meter, whichever is higher] 1[10% or Rs. 40 per sq. meter, whichever is higher] 1[10% or Rs. 40 per sq. meter, whichever is higher]1 1[10% or Rs. 40 per sq. meter, whichever is higher]1 2[10% or Rs. 95 per kg., whichever is higher] 2[10% or Rs. 95 per kg., whichever is higher] 2 [10% or Rs. 95 per kg., whichever is higher] - - - - - - - m2 m2 m2 m2 m2 m2 m2 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items of sub-heading 5515 11 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for all the tariff items of sub-heading 5515 12 (w.e.f. 11-5-2007). 13 (1) (2) (3) (4) 5515 12 40 --- Printed 5515 12 90 --- Other 5515 13 -- Mixed mainly or solely with wool or fine animal hair: 5515 13 10 --- Unbleached 5515 13 20 --- Bleached 5515 13 30 --- Dyed 5515 13 40 --- Printed 5515 13 90 --- Other 5515 19 5515 19 10 -- --- Other: Unbleached m2 m2 m2 m2 m2 m2 m2 m2 1[10% or Rs. 95 per kg., whichever is higher] 1[10% or Rs. 95 per kg., whichever is higher] 2[10% or Rs. 75 per sq. meter, whichever is higher] 2[10% or Rs. 75 per sq. meter, whichever is higher] 2[10% or Rs. 75 per sq. meter, whichever is higher] 2[10% or Rs. 75 per sq. meter, whichever is higher] 2 [10% or Rs. 75 per sq. meter, whichever is higher] 3[10% or Rs. 45 per sq. meter, whichever is higher] (5) - - - - - - - - 1. Subs. by Act 22 of 2007 s. 114(i) and the Second Schedule, for all the tariff items of sub-heading 5515 12 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for all the tariff items of sub-heading 5515 13 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for all the tariff items of sub-heading 5515 19 (w.e.f. 11-5-2007). 14 (1) (2) (3) (4) 5515 19 20 --- Bleached 5515 19 30 --- Dyed 5515 19 40 --- Printed 5515 19 90 --- Other 5515 21 - -- Of acrylic or modacrylic staple fibers: Mixed mainly or solely with man- made filaments: 5515 21 10 --- Unbleached 5515 21 20 --- Bleached 5515 21 30 --- Dyed 5515 21 40 --- Printed m2 m2 m2 m2 m2 m2 m2 m2 1[10% or Rs. 45 per sq. meter, whichever is higher] 1[10% or Rs. 45 per sq. meter, whichever is higher] 1[10% or Rs. 45 per sq. meter, whichever is higher] 1[10% or Rs. 45 per sq. meter, whichever is higher] 2[10% or Rs. 79 per sq. meter, whichever is higher] 2[10% or Rs. 79 per sq. meter, whichever is higher] 2[10% or Rs. 79 per sq. meter, whichever is higher] 2[10% or Rs. 79 per sq. meter, whichever is higher] (5) - - - - - - - - 1. Subs. by Act 22 of 2007 s. 114(i) and the Second Schedule, for all the tariff items of sub-heading 5515 19 (w.e.f. 11-5- 2007). 2. Subs. by s. 114(i) and the Second Schedule, for all the tariff items of sub-heading 5515 21 (w.e.f. 11-5-2007). 15 (1) (2) 5515 21 90 --- Other 5515 22 5515 22 10 -- --- Mixed mainly or solely with wool or fine animal hair: Unbleached 5515 22 20 --- Bleached 5515 22 30 --- Dyed 5515 22 40 --- Printed 5515 22 90 --- Other 5515 29 5515 29 10 -- --- Other: Unbleached 5515 29 20 --- Bleached (3) m2 (5) - (4) 1[10% or Rs. 79 per sq. meter, whichever is higher] m2 m2 m2 m2 m2 m2 m2 - - - - - - - 2[10% or Rs. 140 per kg., whichever is higher] 2[10% or Rs. 140 per kg., whichever is higher] 2[10% or Rs. 140 per kg., whichever is higher] 1 2[10% or Rs. 140 per kg., whichever is higher] 1 2[10% or Rs. 140 per kg., whichever is higher] 3[10% or Rs. 30 per sq. mtr., whichever is higher] 3[10% or Rs. 30 per sq. mtr., whichever is higher] 1. Subs. by Act 22 of 2007 s. 114(i) and the Second Schedule, for all the tariff items of sub-heading 5515 21 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for all the tariff items of sub-heading 5515 22 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for all the tariff items of sub-heading 5515 29 (w.e.f. 11-5-2007). 16 (1) (2) 5515 29 30 --- Dyed 5515 29 40 --- Printed 5515 29 90 --- Other 5515 91 - -- Other woven fabrics: Mixed mainly or solely with man- made filaments: 5515 91 10 --- Unbleached 5515 91 20 --- Bleached 5515 91 30 --- Dyed 5515 91 40 --- Printed 5515 91 90 --- Other (5) - - - - - - - - (3) (4) m2 m2 m2 m2 m2 m2 m2 m2 1[10% or Rs. 30 per sq. mtr., whichever is higher] 1[10% or Rs. 30 per sq. mtr., whichever is higher] 1[10% or Rs. 30 per sq. mtr., whichever is higher] 2[10% or Rs. 57 per sq. mtr., whichever is higher] 2[10% or Rs. 57 per sq. mtr., whichever is higher] 2[10% or Rs. 57 per sq. mtr., whichever is higher] 2[10% or Rs. 57 per sq. mtr., whichever is higher] 2[10% or Rs. 57 per sq. mtr., whichever is higher] 1. Subs. by Act 22 of 2007 s. 114(i) and the Second Schedule, for all the tariff items of sub-heading 5515 29 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule., ibid., for all the tariff items of sub-heading 5515 29 (w.e.f. 11-5-2007). 17 (2) (3) (4) (5) (1) 1[***] 5515 99 5515 99 10 -- --- Other: Unbleached 5515 99 20 --- Bleached 5515 99 30 --- Dyed 5515 99 40 --- Printed 5515 99 90 --- Other 5516 5516 11 5516 11 10 5516 11 20 - -- --- --- WOVEN FABRICS OF ARTIFICIAL STAPLE FIBERS Containing 85% or more by weight of artificial staple fibers: Unbleached or bleached: Unbleached Bleached 5516 12 00 -- Dyed m2 m2 m2 m2 m2 2[10% or Rs. 35 per sq. mtr., whichever is higher] 2[10% or Rs. 35 per sq. mtr., whichever is higher] 2[10% or Rs. 35 per sq. mtr., whichever is higher] 2[10% or Rs. 35 per sq. mtr., whichever is higher] 2[10% or Rs. 35 per sq. mtr., whichever is higher] m2 m2 m2 3[10%] 3[10%] 4[10% or Rs. 35 per sq. mtr., whichever is higher] - - - - - - - - 1. Sub-heading 55 15 92, tariff items 5515 92 10 to 5515 92 90 and the entries relating thereto Omitted by Act 21 of 2006, s. 67(b) and the Seventh Schedule (w.e.f. 1-01-2007). 2. Subs. by Act 22 of 2007 s. 114(i) and the Second Schedule, for the tariff items of sub-heading 5515 99 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for all the tariff items of sub-heading 5516 11 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 5516 12 00 (w.e.f. 11-5-2007). 18 (1) (2) 5516 13 00 --- Of yarns of different colours 5516 14 5516 14 10 -- --- Printed: Spun rayon printed shantung 5516 14 20 --- Spun rayon printed linen 5516 14 90 --- Other - -- --- --- -- 5516 21 5516 21 10 5516 21 20 5516 22 00 Containing less than 85% by weight of artificial staple fibers, mixed mainly or solely with man-made filaments: Unbleached or bleached: Unbleached Bleached Dyed 5516 23 00 -- Of yarns of different colours 5516 24 00 -- Printed (3) m2 m2 m2 m2 m2 m2 m2 m2 m2 (5) - (4) 1[10% or Rs. 40 per sq. mtr., whichever is higher] - - - - - - - - 2[10% or Rs. 12 per sq. mtr., whichever is higher] 2[10% or Rs. 12 per sq. mtr., whichever is higher] 2 [10% or Rs. 12 per sq. mtr., whichever is higher] 3[10%] 3[10%] 4[10% or Rs. 150 per kg., whichever is higher] 5[10% or Rs. 150 per kg., whichever is higher] 6[10% or Rs. 12 per sq. mtr., whichever is higher] 1. Subs. by Act 22 of 2007 s. 114(i) and the Second Schedule, for all the tariff item of sub-heading 5516 13 00 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for all the tariff items of sub-heading 5516 14 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for all the tariff items of sub-heading 5516 21 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 5516 22 00 (w.e.f. 11-5-2007). 5. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 5516 23 00 (w.e.f. 11-5-2007). 6. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 5516 24 00 (w.e.f. 11-5-2007). 19 (1) (2) (3) (4) (5) - -- --- --- -- -- -- - -- --- 5516 31 5516 31 10 5516 31 20 5516 32 00 5516 33 00 5516 34 00 5516 41 5516 41 10 Containing less than 85% by weight of artificial staple fibers, mixed mainly or solely with wool or fine animal hair: Unbleached or bleached: Unbleached Bleached Dyed Of yarns of different colours Printed Containing less than 85% by weight of ar-tificial staple fibers, mixed mainly or solely with cotton: Unbleached or bleached: m2 m2 m2 m2 m2 1[10%] 1[10%] 2[10%] 3[10%] 4[10%] Unbleached m2 5[10%] 5516 41 20 --- Bleached m2 5[10%] 5516 42 00 5516 43 00 -- -- Dyed Of yarns of different colours 5516 44 00 -- Printed 5516 91 - -- Other: Unbleached or bleached: m2 m2 m2 6[10%] 7[10% or Rs. 12 per sq. mtr., whichever is higher] 8[10% or Rs. 12 per sq. mtr., whichever is higher] 1. Subs. by Act 22 of 2007 s. 114(i) and the Second Schedule, for all the tariff items of 5516 31 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item of 5516 32 00 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item of 5516 33 00 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item of 5516 34 00 (w.e.f. 11-5-2007). 5. Subs. by s. 114(i) and the Second Schedule, ibid., for all the tariff items of 5516 41 (w.e.f. 11-5-2007). 6. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item of 5516 42 00 (w.e.f. 11-5-2007). 7. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item of 5516 43 00 (w.e.f. 11-5-2007). 8. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item of 5516 44 00 (w.e.f. 11-5-2007). 20 - - - - - - - - - - (1) 5516 91 10 5516 91 20 5516 92 00 5516 93 00 --- --- -- -- (2) Unbleached Bleached Dyed Of yarns of different colours 5516 94 00 -- Printed (3) m2 m2 m2 m2 m2 (5) - - - - - (4) 1[10%] 1[10%] 2[10%] 3[10% or Rs. 21 per sq. mtr., whichever is higher] 4[10% or Rs. 40 per sq. mtr., whichever is higher] 1. Subs. by Act 22 of 2007 s. 114(i) and the Second Schedule, for all the tariff items of 5516 91 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item of 5516 92 00 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item of 5516 93 00 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item of 5516 94 00 (w.e.f. 11-5-2007). 21 Wadding, Felt and Nonwovens; Special Yarns; Twine, Cordage, Ropes and Cables and Articles Thereof CHAPTER 56 1. This Chapter does not cover: NOTES (a) Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, perfumes or cosmetics of Chapter 33, soaps or detergents of heading 3401, polishes, creams or similar preparations of heading 3405, fabric softeners of heading 3809) where the textile material is present merely as a carrying medium; (b) Textile products of heading 5811; (c) Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading 6805); (d) Agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading 6814); [***]1 (e) Metal foil on a backing of felt or nonwovens 2[(generally Section XIV or XV)]. 3[(f) Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles of heading 9619.] 2. The term “felt” includes needleloom felt and fabrics consisting of a web of textile fibers the cohesion of which has been enhanced by a stitch-bonding process using fibers from the web itself. 3. Headings 5602 and 5603 cover respectively felt and nonwovens impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular). Heading 5603 also includes nonwovens in which plastics or rubber forms the bonding substance. Headings 5602 and 5603 do not, however, cover: (a) Felt impregnated, coated, covered or laminated with plastics or rubber, containing 50 per cent or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40); (b) Nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39 or 40); or (c) Plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is present merely for reinforcing purposes (Chapter 39 or 40). 4. Heading 5604 does not cover textile yarn, or strip or the like of heading 5404 or 5405, 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. 1. The word “or” omitted by the 8 of 2011, s. 60(a) (ii) and the Fifth Schedule (w.e.f 1-1-2012). 2. Subs. by 21 of 2006, s. 67(b) The Seventh Schedule for the brackets, word and figures “(Section XV)” (w.e.f. 18-4-2006). 3. Ins. by Act 8 of 2011, s. 60(a) (ii) (w.e.f 1-1-2012). 1 Tariff Item Description of goods Unit Rate of duty (1) 1[5601 5601 21 5601 21 10 5601 21 90 5601 22 00 5601 29 00 5601 30 00 5602 5602 10 00 5602 21 00 5602 29 5602 29 10 - -- --- --- -- -- - - - -- -- --- (2) (3) (4) (5) Std. Prefnl. Areas WADDING OF TEXTILE MATERIALS AND ARTICLES THEREOF; TEXTILE FIBRES, NOT EXCEEDING 5 MM IN LENGTH (FLOCK), TEXTILE DUST AND MILL NEPS Wadding of textile materials and articles thereof: Of cotton:] Absorbent cotton wool Other Of man-made fibers Other Textile flock and dust and mill neps FELT, WHETHER OR NOT IMPREGNATED, COATED, COVERED OR LAMINATED Needle loom felt and stitch-bonded fiber fabrics Other felt, not impregnated, coated, covered or laminated: kg. kg. kg. kg. kg. 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] kg. 2[10%] Of wool or fine animal hair kg. 2[10%] Of other textile materials: For machines other than cotton machinery kg. 2[10%] - - - - - - - - 1. Subs. by Act 28 of 2016, s. 141(i) and the Fourth Schedule, for heading 5601, sub-heading 5601 21 and the entries relating thereto (w.e.f. 14-5-2016). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the all the tariff items of Chapter 56 column (4) (w.e.f. 11-5-2007). 2 (1) 5602 29 20 --- (2) jute (including blended or for jute), other than Of union machinery (3) kg. (4) 1[10%] kg. 1[10%] (5) - - Other Other --- --- --- - -- -- -- -- - -- -- -- 5602 29 90 2[5602 90 5602 90 10 5603 5603 11 00 5603 12 00 5603 13 00 5603 14 00 5603 91 00 5603 92 00 5603 93 00 5603 94 00 5604 Of Rubberised coir, needled felt. kg. 1[10%] -] NONWOVENS, WHETHER OR NOT IMPREGNATED, COATED, COVERED OR LAMINATED Of man-made filaments: Weighing not more than 25 g/m Weighing more than 25 g/m but not more than 70 g/m Weighing more than 70 g/m but not more than 150 g/m Weighing more than 150 g/m Other: Weighing not more than 25 g/m Weighing more than 25 g/m but not more than 70 g/m Weighing more than 70 g/m but not more than 150 g/m kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - -- Weighing more than 150 g/m kg. 1[10%] - RUBBER THREAD AND CORD, TEXTILE COVERED; TEXTILE YARN AND STRIP AND THE LIKE OF HEADING NO. 5404 OR 5405, IMPREGNATED, COATED, COV- ERED OR SHEATHED WITH RUBBER OR PLASTICS 5604 10 00 - Rubber thread and cord, textile covered; kg. 1[10%] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the all the tariff items of Chapter 56 column (4) (w.e.f. 11-5-2007). 2. Subs by the Notification No. 109/2008 dated 24.09.2008 (w.e.f. 1-10-2008). 3 (1) 1[***] (2) (3) (4) (5) 5604 90 00 - Other kg. 2[10%] - 5605 5605 00 - 5605 00 10 5605 00 20 5605 00 90 5606 --- --- --- 5606 00 - METALLISED YARN, WHETHER OR 3[NOT GIMPED, BEING TEXTILE YARN], OR STRIP OR THE LIKE OF HEADING 5404 OR 5405, COMBINED WITH METAL IN THE FORM OF THREAD, STRIP OR POWDER OR COVERED WITH METAL Metalised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal: Real zari thread (gold) and silver thread combined with textile thread kg. 2[10%] Imitation zari thread Other kg. kg. 2[10%] 2[10%] - - - GIMPED YARN, AND STRIP AND THE LIKE OF HEADING 5404 OR 5405, GIMPED (OTHER THAN THOSE OF HEADING 5605 AND GIMPED HORSEHAIR YARN); CHENILLE (INCLUDING FLOCK CHE- YARN NILLE YARN); LOOP WALE-YARN Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 yarn); and chenille flock chenille yarn); loop wale-yarn: horschair (including gimped yarn 1. Sub-heading 5604 20, tariff items 5604 20 10 and 5604 20 90 and the entries relating thereto omitted by Act 21 of 2006, s. 67(b) The Seventh Schedule (w.e.f. 1-1-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the all the tariff items of Chapter 56 column (4) (w.e.f. 11-5-2007). 3. Subs. by Act 23 of 2019 for “NOT GIMPED BEING TEXTILE YARN” (w.e.f. 1-1-2020). 4 (1) 5606 00 10 5606 00 20 5606 00 30 5606 00 90 5607 2[***] 5607 21 00 5607 29 00 5607 41 00 5607 49 00 5607 50 5607 50 10 5607 50 20 5607 50 30 5607 50 40 5607 50 90 5607 90 5607 90 10 5607 90 20 --- --- --- --- - -- -- - -- -- - --- --- --- --- --- - --- --- (2) Trimmings, of cotton Trimmings, of man-made fibers Trimmings, of zari Other TWINE, CORDAGE, ROPES AND CABLES, WHETHER OR NOT PLAITED OR BRAIDED AND WHETHER OR NOT IMPREGNATED, COATED, COVERED OR SHEATHED WITH RUBBER OR PLASTICS Of sisal or other textile fibers of the genus Agave: Binder or baler twine Other Of polyethylene or polypropylene: Binder or baler twine Other Of other synthetic fibers: Nylon fish net twine Nylon tyre cord Viscose tyre cord Nylon rope Other Other: Coir, cordage and ropes, other than of cotton Cordage, cable, ropes and twine, of cotton 5607 90 90 --- Other (3) kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the all the tariff items of Chapter 56 column (4) (w.e.f. 11-5-2007). 2. Heading 5607, sub-heading 5607 10, tariff items 5607 10 10 and 5607 10 90 omitted by Act 21 of 2006, s. 67(b) The Seventh Schedule (w.e.f. 1-1-2007). 5 (2) (3) (4) (5) (1) 5608 5608 11 5608 11 10 5608 11 90 5608 19 00 5608 90 5608 90 10 - -- --- --- -- - --- KNOTTED NETTING OF TWINE, CORDAGE OR ROPE; MADE UP FISHING NETS AND OTHER MADE UP NETS, OF TEXTILE MATERIALS Of man-made textile materials:: Made up fishing nets: Made up fishing net of nylon Other Other Other: Of cotton kg. kg. kg. 1[25%] 1[25%] 1[25%] kg. 1[25%] 5608 90 20 --- Of jute kg. 1[25%] 5608 90 90 --- Other kg. 1[25%] 5609 5609 00 - 5609 00 10 5609 00 20 5609 00 30 5609 00 90 --- --- --- --- ARTICLES OF YARN, STRIP OR THE LIKE OF HEADING 5404 OR 5405, TWINE, CORDAGE, ROPE OR CABLES, NOT ELSEWHERE SPECIFIED OR INCLUDED Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included Products of coir Articles made up of cotton yarn Articles made up of jute Other kg. kg. kg. kg. 1[25%] 1[25%] 1[25%] 1[25%] - - - - - - - - - - 1. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule for all the tariff items of headings 5608 (w.e.f. 28-3-2018). 6 CHAPTER 57 Carpets & Other Textile Floor Coverings 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. This Chapter does not cover floor covering underlays. Tariff Item Description of goods Unit Rate of duty Std. Prefnl. Areas (1) 5701 (2) (3) (4) (5) CARPETS AND OTHER TEXTILE FLOOR COVERINGS, KNOTTED, WHETHER OR NOT MADE UP 1[5701 10- 5701 10 10--- - - Of wool or fine animal hair: Hand-made 5701 10 90--- --- Other 5701 90- Of other textile materials: --- Of cotton: 5701 90 11 ---- Hand-made 5701 90 19 ---- Other 5701 90 20 --- Of coir including geo textile ---- Of silk: 5701 90 31---- Hand-made 5701 90 39---- Other 2[5701 90 20 --- Of coir including geo textile 5701 90 90 --- Other 5702 CARPETS AND OTHER TEXTILE FLOOR COVERINGS, WOVEN, NOT TUFTED OR FLOCKED, WHETHER OR NOT MADE UP, INCLUDING “KELEM”, “SCHUMACKS”, “KARAMANIE” AND SIMILAR HAND- WOVEN RUGS m2 m2 m2 m2 m2 m2 m2 m2 m2 25% 25% 25% 25% 25% 25% 25% 10% 3[10%] - - - - -] -] - 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 5701 10 00, sub-heading 5701 90 and tariff items 5701 90 10 to 5701 90 20 and the entries relating thereto (w.e.f. 1-1-2020). 2. Ins. by the Notification No. 109/2008 dated 24.09.2008 (w.e.f. 1-10-2008). 3. Subs. by Act 22 of 2007, s. 114 (ii) and the Second Schedule, for the tariff items of heading 5701 (w.e.f. 29-1-2007). 1 (1) 5702 10 00 5702 20 - - (2) “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs Floor coverings of coconut fibers (coir): (3) m2 (4) 1[10%] (5) - 5702 20 10 --- Coir matting, woven 5702 20 20 --- Coir carper and other rugs 5702 20 90 --- Other 5702 31 - -- Other, of pile construction, not made up: Of wool or fine animal hair: 5702 31 10 --- Carpets 5702 31 20 --- Druggets 5702 31 30 --- Mats and matting 5702 31 40 --- Carpeting, floor rugs and the like 5702 31 90 --- Other 5702 32 -- Of man-made textile material: 5702 32 10 --- Carpets, carpeting and rugs and the like 5702 32 20 --- Mats and matting 5702 32 90 --- Other m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 3[10% or Rs. 105 per sq. meter, whichever is higher] 3[10% or Rs. 105 per sq. meter, whichever is higher] 3[10% or Rs. 105 per sq. meter, whichever is higher] 5702 39 -- Of other textile materials: 5702 39 10 --- Carpets and other floor coverings other than m2 4[10%] durries of cotton 5702 39 20 --- Carpets and other floor coverings, of silk m2 4[10%] 5702 41 - -- Other, of pile construction, made up: Of wool or fine animal hair: - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) the Second Schedule, for tariff item 5702 10 00 (w.e.f. 29-1-2007). 2. Subs. by s. 114(i) the Second Schedule, ibid., for all the tariff items of sub-heading 5702 20 and 5702 31 (w.e.f. 29-1-2007). 3. Subs. by s. 114(i) the Second Schedule, ibid., for all the tariff items of sub-heading 5702 32 (w.e.f. 29-1-2007). 4. Subs. by s. 114(i) the Second Schedule, ibid., for all the tariff items of sub-heading 5702 39 and 5702 41 (w.e.f. 29-1-2007). 2 (1) (2) 5702 41 10 --- Carpets 5702 41 20 --- Druggets 5702 41 30 --- Mats and matting 5702 41 90 --- Other 5702 42 -- Of man-made textile materials: 5702 42 10 --- Carpets, carpeting and rugs 5702 42 20 --- Mats and matting (3) m2 m2 m2 m2 m2 m2 3[5702 42 30 --- Carpets, rugs and mats of Handloom m2 5702 42 90 --- Other m2 5702 49 -- Of other textile materials: 5702 49 10 --- Carpets and otehr floor coverings other than m2 durries of cotton 5702 49 20 --- Carpets and otehr floor coverings, of silk m2 5702 50 5[--- Of man-made textile materials:] 5702 50 21 -- Carpets, Carpeting and rugs m2 (5) - - - - - - -] - - - -- (4) 1[10%] 1[10%] 1[10%] 1[10%] 2[10% or Rs. 80 per sq. meter, whichever is higher] 2[10% or Rs. 80 per sq. meter, whichever is higher] 2[10% or Rs. 80 per sq. meter, whichever is higher] 2[10% or Rs. 80 per sq. meter, whichever is higher] 4[10%] 4[10%] 6[10% or Rs. 105 per sq. meter, whichever is higher] 1. Subs. by Act 22 of 2007, s. 114(i) the Second Schedule, for all the tariff items of sub-heading 5702 39 and 5702 41 (w.e.f. 29-1-2007). 2. Subs. by s. 114(i) the Second Schedule, ibid., for all the tariff items of sub-heading 5702 42 (w.e.f. 29-1-2007). 3. Ins. by the Notification No. 109/2008 dated 24.09.2008 (w.e.f. 1-10-2008). 4. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items of sub-heading 5702 49 (w.e.f. 29-1-2007). 5. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for sub-heading 5702 50 (w.e.f. 1-1-2020). 6. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff item 5702 50 21 (w.e.f. 29-1-2007). 3 (1) (2) 5702 50 22 -- Mats and matting 5702 50 29 -- Other 3[--- Of other textile materials:] (3) m2 m2 (4) 1[10% or Rs. 105 per sq. meter, whichever is higher] 2[10% or Rs. 105 per sq. meter, whichever is higher] Carpets and other floor coverings, of cotton other than durries m2 4[10%] 5702 50 31 5702 50 32 5702 50 33 5702 50 39 5702 91 -- -- -- -- - -- Carpets and other floor coverings, of silk Place mat and other similar goods Other Other, not of pile construction, made up: Of wool or fine animal hair: 5702 91 10 --- Carpets 5702 91 20 --- Druggets 5702 91 30 --- Mats and matting 5702 91 90 --- Other 5702 92 -- Of man-made textile materials: 5702 92 10 --- Carpets, carpeting and rugs 5702 92 20 --- Mats and mattings (5) -- -- -- -- -- -] - - - - - - m2 m2 m2 m2 m2 m2 m2 m2 m2 5[10%] 6[10%] 7[10%] 8[10%] 1[10%] 1[10%] 1[10%] 9[10% or Rs. 110 per sq. meter, whichever is higher] 1[10% or Rs. 110 per sq. meter, whichever is higher] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff item 5702 50 22 (w.e.f. 29-1-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 5702 50 29 (w.e.f. 29-1-2007). 3. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 5702 50 29 (w.e.f. 1-1-2020). 4. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff item 5702 50 31 (w.e.f. 29-1-2007). 5. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 5702 50 32 (w.e.f. 29-1-2007). 6. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 5702 50 33 (w.e.f. 29-1-2007). 7. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 5702 50 33 (w.e.f. 29-1-2007). 8. Subs. by s. 114(i) and the Second Schedule, ibid., for all the tariff items of sub-heading 5702 91 (w.e.f. 29-1-2007). 9. Subs. by s. 114(i) and the Second Schedule, ibid., for all the tariff items of sub-heading 5702 92 (w.e.f. 29-1-2007). 4 (1) (2) 5702 92 90 --- Other (3) m2 (5) - (4) 1[10% or Rs. 110 per sq. meter, whichever is higher] 5702 99 -- Of man-made textile materials: 570 99 10 --- Carpets and other floor coverings, of cotton m2 2[10%] other than durries 5702 99 20 --- Carpets and other floor coverings, of silk 5702 99 90 --- Other m2 m2 2 [10%] 2[10%] 5703 CARPETS AND OTHER TEXTILE FLOOR CONVERINGS, TUFTED, WHETHER OR NOT MADE UP 5703 10 - Of wool or fine animal hair: 5703 10 10 --- Carpets 5703 10 20 --- Mats and matting 5703 10 90 --- Other 5703 20 - Of nylon or other polyamides: 5703 20 10 --- Carpets, carpetting and rugs m2 m2 m2 m2 5703 20 20 --- 100% polyamide tufted velour, cut pile or loop pile carpet mats with jute, rubber latex or PU foam backing m2 5703 20 90 --- Other m2 3 [10%] 2[10%] 2[10%] 4[10% or Rs. 70 per sq. meter, whichever is higher] 4[10% or Rs. 70 per sq. meter, whichever is higher] 4[10% or Rs. 70 per sq. meter, whichever is higher] - - - - - - - - - 1. Subs. by Act 22 of 2007 s. 114(i) and the Second Schedule, for all the tariff items of sub-heading 5702 92 (w.e.f. 29-1-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for all the tariff items of sub-heading 5702 99 (w.e.f. 29-1-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for all the tariff items of sub-heading 5703 10 (w.e.f. 29-1-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for all the tariff items of sub-heading 5703 20 (w.e.f. 29-1-2007). 5 (1) (2) (3) (4) (5) 5703 30 - Of other man-made textile materials: 5703 30 10 --- Carpets, carpeting and rugs 5703 30 20 --- 100% polypropylene carpet mats with jute, rubber, latex or PU foam backing 5703 30 90 --- Other m2 m2 m2 - - - 1[10% or Rs. 55 per sq. meter, whichever is higher] 1[10% or Rs. 55 per sq. meter, whichever is higher] 1[10% or Rs. 55 per sq. meter, whichever is higher] 5703 90 - Of other textile materials: 5703 90 10 --- Carpets and other floor coverings, of m2 2[10%] - cotton, other than durries 3[5703 90 20 --- Carpets and floor coverings of Coir m2 10% -] 5703 90 90 --- Other m2 2[10%] 5704 5704 10 00 5[5704 20 - - CARPETS AND OTHER TEXTILE FLOOR COVERINGS, OF FELT, NOT TUFTED OR FLOCKED, WHETHER OR NOT MADE UP Tiles, having a maximum surface area of 0.3 m Tiles, having a maximum surface area exceeding 0.3 mý but not exceeding 1 mý: 5704 20 10 --- Cotton m2 4[10%] m2 10% or Rs. 35 per sq. metre, whichever is higher - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items of sub-heading 5703 30 (w.e.f. 29-1-2007). 2. Subs. by s. 114(i) and the Second Schedule, for all the tariff items of sub-heading 5703 90 (w.e.f. 29-1-2007). 3. Ins. by the Notification No. 109/2008 dated 24-09-2008 (w.e.f. 1-10-2008). 4. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items of sub-heading 5704 10 00 5. Ins. by Act 27 of 2016, s. 141(ii) and the Fourth Schedule, (w.e.f. 14-5-2016). 6 (1) (2) 5704 20 20 --- Woollen, other than artware 5704 20 90 --- Other 5704 90 - Other: 5704 90 10 --- Cotton 5704 90 20 --- Woollen, other than artware 5704 90 90 --- Other 5705 OTHER CARPETS AND OTHER TEXTILE FLOOR COVERINGS, WHETHER OR NOT MADE UP 5705 00 - Other carpets and otehr textile floor coverings, whether or not made up: --- Carpets: 5705 00 11 ---- Of silk 5705 00 19 ---- Other --- Durrires 5705 00 21 ---- Durries cotton (3) m2 m2 m2 m2 m2 (4) 10% or Rs. 35 per sq. metre, whichever is higher 10% or Rs. 35 per sq. metre, whichever is higher 1[10% or Rs. 35 per sq. meter, whichever is higher] 1[10% or Rs. 35 per sq. meter, whichever is higher] 1[10% or Rs. 35 per sq. meter, whichever is higher] m2 m2 2[10%] 2[10%] 5705 00 22 ---- Durries of man-made fibers m2 2[10%] (5) - - ] - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items of sub-heading 5704 90 (w.e.f. 29-1-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for all the tariff items of sub-heading 5705 (w.e.f. 29-1-2007). 7 (1) (2) 5705 00 23 ---- Durries of wool 2[5705 00 24 --- Cotton Durries of handloom (including Chindi Durries, Cotton Chenille Durries, Rag Rug Durrie, Printed Durries, Druggets) (3) m2 m2 (4) 1[10%] 10% (5) - -] 5705 00 29 ---- Other --- Of jute: 5705 00 31 ---- Of blended jute 5705 00 32 ---- Of coir jute 5705 00 39 ---- Other --- Carpets, carpeting, rugs, mats and mattings: 5705 00 41 ---- Knitted 2[5705 00 42 --- Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of Handloom 5705 00 49 ---- Other 5705 00 90 --- Other m2 1[10%] m2 m2 m2 m2 m2 m2 m2 1[10%] 1[10%] 1[10%] 1[10%] 10% 1[10%] 1[10%] - - - - - -] - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items of sub-heading 5705 (w.e.f. 29-1-2007). 2. Ins. by the Notification No. 109/2008 dated 24.09.2008 (w.e.f. 1-10-2008). 8 Special Woven Fabrics; Tufted Textile Fabrics; Lace; Tapestries; Trimmings; Embroidery CHAPTER 58 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 5801 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 5803, “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 5804 does not apply to knotted net fabrics of twine, cordage or rope, of heading 5608. 5. For the purposes of heading 5806, 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 5808. 6. In heading 5810, the expression “embroidery” means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornament motifs of textile or other materials. The heading does not apply to needlework tapestry (heading 5805). 7. In addition to the products of heading 5809, this Chapter also in cludes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes. 1 Tariff Item Description of goods Unit Rate of duty Std. (1) 5801 (2) (3) (4) WOVEN PILE FABRICS AND CHENILLE FABRICS, OTHER THAN FABRICS OF HEADING 5802 OR 5806 Prefnl. Areas (5) 5801 10 00 - Of wool or fine animal hair m2 5801 22 - -- Of cotton: Cut corduroy: 5801 22 10 --- Solely of cotton 5801 22 90 --- Other 5801 23 00 -- Other weft pile fabrics m2 m2 m2 4*** 5801 26 00 -- Chenille fabrics m2 - - - - - 1[10% or Rs. 210 per sq. meter, whichever higher] is 2[10% or Rs. sq. per 75 meter, whichever higher] is 3[10% or Rs. 75 sq. per meter, whichever higher] is 3[10% or Rs. 80 sq. per meter, whichever higher] is 5[10% or Rs. 180 per sq. meter, whichever higher] is 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 5801 10 00 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 5801 22 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 5801 23 00 (w.e.f. 11-5-2007). 4. Tariff items 5801 24 00 and 5801 25 00 and the entries relating thereto omitted by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 1-1-2012). 5. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 5801 26 00 (w.e.f. 11-5-2007). 2 (1) (2) (3) (4) (5) 1[5801 27 5801 27 10 - - - Of man-made fibers: Warp pile fabrics: - - - Warp pile fabrics, ‘epingle’ (uncut) m2 10% or Rs.135 - 5801 27 20 - - - Warp pile fabrics, cut m2 10% or Rs.120 - Per Sq. Meter Whichever is higher 5801 27 90 - - - Other m2 10% or Rs.135 -] Per Sq. Meter whichever is higher 5801 31 00 -- Uncut weft pile fabrics 5801 32 00 -- Cut corduroy 5801 33 00 -- Other weft pile fabrics Per Sq. Meter Whichever is higher - - - 2[10% or Rs. 75 per sq. meter, whichever is higher] 3[10% or Rs. 180 per sq. meter, whichever higher] is 4[10% or Rs. 150 sq. per meter, whichever higher] is m2 m2 m2 1. Ins. by Act 8 of 2011, s. 60(a)(ii) (w.e.f 01-01-2012). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the tariff item 5801 31 00 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule ibid., for the tariff item 5801 32 00 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule ibid., for the tariff item 5801 33 00 (w.e.f. 11-5-2007). 3 (1) (2) (3) (4) (5) 5801 34 -- Wrap pile (uncut): fabrics, ‘epingle’ 1*** 5801 36 Chenille fabrics: -- 5801 36 10 --- Carduroys 5801 36 90 --- Carduroys 3[5801 37 5[5801 37 10 5801 37 20 - - 4*** --- - - - Warp pile fabrics: Warp pile fabrics, uncut Warp pile fabrics, cut 5801 37 90 - - - Other m2 m2 m2 m2 m2 - - 2[10% or Rs. 130 per sq. meter, whichever higher] is 2[10% or Rs. 130 sq. per meter, whichever higher] is 12.5%] 10% or Rs. 68 - Per Sq. Meter Whichever is higher 10% or Rs.140 Per Sq. Meter Whichever is higher] - 1. Sub-heading 5801 34, the tariff items 5801 34 10 to 5801 35 00 and the entries relating thereto omitted by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 1-1-2012). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the tariff item 5801 36 (w.e.f. 11-5-2007). 3. Ins. by the Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 01-01-2012). 4. Sub-heading 5801 37, the entry in column (2) “--- Warp pile fabrics, ‘epingle’ (uncut):” omitted by Act 28 of 2016, s. 141(ii), and the Fourth Schedule (w.e.f. 14-5-2016). 5. Subs. by Act 28 of 2016 and the Third Schedule, for tariff items 5801 37 11 and 5801 37 19 and the entries relating thereto (w.e.f. 14-5-2016). 4 (1) (2) (3) (4) (5) 5801 90 -- Of other textile materials: 5801 90 10 --- Pile fabrics and chenille fabrics of silk containing more than 50% by weight of silk, but not containing wool or hair m2 5801 90 90 --- Pile fabrics and chenille fabrics not elsewhere specified or included m2 1[10% or Rs. 35 sq. per meter, whichever higher] is 1[10% or Rs. 35 sq. per meter, whichever higher] is 5802 - -- -- --- 5802 11 00 5802 19 5802 19 10 TERRY TOWELLING AND SIMILAR WOVEN TERRY FABRICS, OTHER THAN NARROW FABRICS OF HEADING 58.06; TUFTED TEXTILE FABRICS, OTHER THAN PRODUCTS OF HEADING 5703 Terry towelling and woven terry fabrics of cotton: similar Unbleached m2 2[10%] Other: Bleached - - - - - 5802 19 20 --- Price dyed m2 m2 3[10% or Rs. 60 per sq. meter, whichever is higher] 3[10% or Rs. 60 per sq. meter, whichever is higher] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items of sub-heading 5801 90 (w.e.f. 11-5- 2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 5802 11 00 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, for all the tariff item 5802 19 (w.e.f. 11-5-2007). 5 (1) (2) (3) (4) 5802 19 30 --- Yarn dyed 5802 19 40 --- Printed 2[5802 19 50 --- Of Handloom 5802 19 90 --- Other m2 m2 m2 m2 1[10% or Rs. 60 per sq. meter, whichever is higher] 1[10% or Rs. 60 per sq. meter, whichever is higher] 10% or Rs. 60 per sq. meter, whichever is higher 1[10% or Rs. 60 per sq. meter, whichever is higher] 5802 20 00 - similar towelling and Terry woven terry fabrics, of other textile materials m2 3[10%] 5802 30 00 - Tufted textile fabrics m2 4[10% or Rs. 150 per kg., whichever is higher] 5803 5[5803 00 - GAUZE, OTHER THAN NARROW FABRICS OF HEADING 5806 Gauze, other than narrow fabrics of heading 5806: (5) - - -] - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff item 5802 19 (w.e.f. 11-5-2007). 2. Ins. by the Notification No. 109/2008 dated 24.09.2008 (w.e.f. 1-10-2008). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff item 5802 20 00 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 5802 30 00 (w.e.f. 11-5-2007). 5. Subs. by Act 21 of 2006, s. 63(a) the Third Schedule for in the heading 5803, sub-headings 5803 10, tariff items 5803 10 10 to 5803 10 90, sub-heading 5803 90, tariff items 5803 90 10 to 5803 90 90 and the entries relating thereto (w.e.f. 18-4- 2006). 6 (1) 5803 00 11 (2) --- ---- Of cotton: Unbleached (3) (4) m2 1[10%] (5) -- 5803 00 12 ---- Bleached m2 1[10%] 5803 00 13 ---- Piece dyed m2 1[10%] 5803 00 14 5803 00 15 ---- ---- Yarn dyed Printed m2 m2 1[10%] 1[10%] 5803 00 19 ---- other m2 1[10%] --- ---- ---- ---- ---- 5803 00 91 5803 00 92 5803 00 93 5803 00 99 5804 5804 10 5804 10 10 - --- Of other textile materials: Of silk or silk waste m2 1[10%] Of synthetic fiber Of artificial fiber Other m2 m2 m2 1[10%] 1[10%] 1[10%] 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 HEADINGS 6002 TO 6006 Tulles and other net fabrics: Of cotton kg. 2[10% or Rs. 200 per kg., whichever is higher] -- -- -- -- -- -- -- -- -] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the all the tariff items of heading 5803 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule for the all the tariff items of heading 5804 (w.e.f. 11-5-2007). 7 (5) - - - - - (1) (2) (3) (4) 1[10% or Rs. 200 per kg., whichever is higher] 1[10% or Rs. 200 per kg., whichever is higher] 1[10% or Rs. 200 per kg., whichever is higher] 1[10% or Rs. 200 per kg., whichever is higher] 1[10% or Rs. 200 per kg., whichever is higher] 5804 10 90 --- Other kg. - Mecanically made lace: 5804 21 00 -- Of man-made fibers kg. 5804 29 5804 29 10 -- --- Of other textile materials: Of cotton kg. 5804 29 90 --- Other kg. 5804 30 00 - Hand made lace kg. 5805 HAND-WOVEN TAPESTRIES OF THE TYPE GOBELINS, FLANDERS, AUBUSSON, BEAUVAIS AND THE LIKE, AND NEEDLE-WORKED TAPESTRIES (FOR EXAMPLE, PETIT POINT, CROSS STITCH), WHETHER OR NOT MADE UP 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the all the tariff items of heading 5804 (w.e.f. 11-5-2007). 8 (1) (2) (3) (4) (5) 5805 00 - Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle- worked tapestries (for example, petit point, cross stitch), whether or not made up: 5805 00 10 --- Tapestries hand made or needle worked by hand, of cotton kg. 1[10%] 5805 00 20 --- Tapestries of jute kg. 1[10%] 5805 00 90 --- Other kg. 1[10%] 5806 NARROW WOVEN FABRICS, OTHER THAN GOODS OF HEADING 5807; NARROW FABRICS CONSISTING OF WARP WITHOUT WEFT ASSEMBLED BY MEANS OF AN ADHESIVE (BOLDUCS) Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics Other woven fabrics, containing by weight 5% or more of elastomeric yarn or rubber thread kg. 2[10%] kg. 2[10%] 5806 10 00 5806 20 00 - - - Other woven fabrics: 5806 31 5806 31 10 5806 31 20 -- --- --- Of cotton: Typewrite ribbon cloth Newar cotton kg. kg. 2[10%] 2[10%] 5806 31 90 --- Other kg. 2[10%] - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the all the tariff items of heading 5805 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule ibid., for the all the tariff items of heading 5806 (w.e.f. 11-5-2007). 9 (1) (2) 5806 32 00 -- Of man-made fibers (3) (4) 1[10%] kg. (5) - 5806 39 -- Of other textile materials: 5806 39 10 --- Goat hair putts tape kg. 1[10%] 5806 39 20 5806 39 30 --- --- Jute webbing Other narrow fabrics of jute kg. kg. 1[10%] 1[10%] 5806 39 90 --- Other kg. 1[10%] 5806 40 00 - Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) kg. 1[10%] 5807 LABELS, BADGES AND SIMILAR ARTICLES OF TEXTILE MATERIALS, IN THE PIECE, IN STRIPS OR CUT TO SHAPE OR SIZE, NOT EMBROIDERED 5807 10 - Woven: 5807 10 10 5807 10 20 5807 10 90 5807 90 5807 90 10 5807 90 90 --- --- --- - --- --- Of cotton Of man-made fibers Other Other: Felt or non-woven Other kg. kg. kg. kg. kg. 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the all the tariff items of heading 5806 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule ibid., for the all the tariff items of heading 5807 (w.e.f. 11-5-2007). 10 (1) 5808 (2) (3) (4) (5) BRAIDS IN THE PIECE; ORNAMENTAL TRIMMINGS IN THE PIECE, WITHOUT EMBROIDERY, OTHER THAN KNITTED OR CROCHETED; TASSELS, POMPONS AND SIMILAR ARTICLES 5808 10 - Braids, in the piece: 5808 10 10 --- Of cotton 5808 10 90 Of cotton kg. kg. 1[10%] 1[10%] --- - --- --- --- --- 5808 90 5808 90 10 5808 90 20 5808 90 30 5808 90 40 5808 90 50 --- Other: Tapes, ornamental or cotton kg. 1[10%] Hair band of narrow fabrics Other braids Ribbons of rayon with ornamental trimmings Saree falls, borders (other than zari), frings of man-made fiber kg. kg. kg. 1[10%] 1[10%] 1[10%] kg. 1[10%] kg. 1[10%] 5808 90 90 --- Other 5809 5809 00 - WOVEN FABRICS OF METAL THREAD AND WOVEN FABRICS OF METALLISED YARN OF HEADING 5605, OF A KIND USED IN APPAREL, AS FURNISHING FABRICS OR FOR SIMILAR PURPOSES, NOT ELSEWHERE SPECIFIED OR INCLUDED Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included 1. Subs. by s. 114(i) and the Second Schedule ibid., for the all the items of heading 5808 (w.e.f. 11-5-2007). 11 - - - - - - - - (1) (2) (3) (4) (5) 5809 00 10 --- Zari border kg. 1[10%] 5809 00 90 --- Other kg. 1[10%] 5810 EMBROIDERY IN THE PIECE, IN STRIPS OR IN MOTIFS 5810 10 00 - Embroidery without visible ground kg. 2[10% or Rs. 200 per kg., whichever is higher] 5810 91 00 5810 92 5810 92 10 - -- -- --- Other embroidery: Of cotton Of man-made fibers: Embroidered badges, motifs and the like 5810 92 90 --- Other 5810 92 90 5810 99 00 --- -- Other Of other textile materials 5811 QUILTED TEXTILE PRODUCTS IN kg. 3[10%] kg. 4[10%] kg. 4[10%] kg. kg. 4[10%] 5[10%] - - - - - - - - 5811 00 - THE PIECE, COMPOSED OF ONE OR MORE LAYERS OF TEXTILE MATERIALS ASSEMBLED WITH PADDING BY STITCHING OR OTHERWISE, OTHER THAN EMBROIDERY OF HEADING 5810 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810: 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the all the items of heading 5809 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule ibid., for the items of heading 5810 10 00 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule ibid., for the items of heading 5810 91 00 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule ibid., for all the items of heading 5810 92 (w.e.f. 11-5-2007). 5. Subs. by s. 114(i) and the Second Schedule ibid., for the items of heading 5810 99 00 (w.e.f. 11-5-2007). 12 (1) (2) (3) (4) (5) 5811 00 10 --- Kantha (multilayer stitched textile fabrics in piece used for bedding, mattress pads or clothing) m2 1[10%] 5811 00 20 --- Quiled wadding m2 1[10%] 5811 00 90 --- Other m2 1[10%] - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the all the items of heading 5811 (w.e.f. 11-5-2007). 13 CHAPTER 59 Impregnated, Coated, Covered or Laminated Textile Fabrics; Textile Articles of a Kind Suitable for Industrial Use 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 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006. 2. Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter 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) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 150 C and 300 C (usually Chapter 39); (3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39); (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 strips of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or (6) Textile products of heading 5811. (b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 5604. 3. For the purposes of heading 5905, 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 4814) or on a textile backing (generally heading 5907). 4. For the purposes of heading 5906, the expression “rubberised textile fabrics” means: (a) Textile fabrics impregnated, coated, covered or laminated with rubber, (i) Weighing not more than 1,500 g/m2; or (ii) Weighing more than 1,500 g/m2 and containing more than 50 per cent by weight of textile material; (b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading 5604; 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 strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile products of heading 5811. 5. Heading No. 5907 does not apply to: (a) 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) Fabrics finished with normal dressings having a basis of amylaceous or similar substances; (e) Wood veneered on a backing of textile fabrics (heading 4408); (f) Natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading 6805); (g) Agglomerated or reconstituted mica, on a backing of textile fabrics (heading 6814); or (h) Metal foil on a backing of textile fabrics 1[(generally Section XIV or XV)]. 6. Heading 5910 does not apply to: (a) Transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or (b) Transmission or conveyor 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 (heading 4010). 1. Subs. by Act 21 of 2006, the Fourth Schedule 63(b) for the brackets, word and figures “(Section XV)” (w.e.f. 1-1-2007). 7. Heading 5911 applies to the following goods, which do not fall in any other heading of Section XI: (a) Textile 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 5908 to 5910), 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; (b) Textile articles (other than those of headings 5908 to 5910) of a kind used for technical purposes [for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts]. Tariff Item Description of goods Unit Rate of duty Std. (4) Prefnl.Area s (5) (1) 5901 5901 10 - (2) (3) 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 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like: (1) 5901 10 10 5901 10 20 5901 10 90 5901 90 5901 90 10 5901 90 20 --- --- --- - --- --- (2) Of cotton (3) m2 Prepared painting canvas m2 Other Other: Tracing cloth of cotton Varnished cambric fabric (Empire fabrics) tape 5901 90 90 --- Other 5902 TYRE CORD FABRIC OF HIGH TENACITY YARN OF NYLON OR OTHER POLYAMIDES, POLYESTERS OR VISCOSE RAYON 5902 10 - Of nylon or other polyamides: 5902 10 10 5902 10 90 5902 20 --- --- - Impregnated with rubber Other Of polyesters: 5902 20 10 --- Impregnated with rubber 5902 20 90 5902 90 --- --- Other Other: 2[5902 90 10] --- Impregnated with rubber 3[5902 90 90] --- Other 5903 TEXTILE FABRICS IMPREGNATED, COATED, COVERED OR LAMINATED WITH PLASTICS, OTHER THAN THOSE OF HEADING 5902 5903 10 - With polyvinyl chloride: m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 (4) [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 (5) - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items, the entry “10%” (w.e.f. 11-5-2007). 2. Subs. by Notification No. 11/2008 dated 01.03.08 for the tariff item “5902 30 10”. 3. Substituted by Notification No. 11/2008 dated 01.03.08 for the tariff item “5902 30 90”. (1) 5903 10 10 5903 10 90 5903 20 5903 20 10 5903 20 90 5903 90 5903 90 10 5903 90 20 --- --- - --- --- - --- --- (2) Imitation leather fabrics of cotton Other With polyurethane: Imitation leather fabrics of cotton Other Other Of cotton Polyethylene laminated jute fabrics 5903 90 90 --- Other 5904 5904 10 00 5904 90 5904 90 10 - - --- LINOLEUM, WHETHER OR NOT CUT TO SHAPE; FLOOR COVERINGS CONSISTING OF A COATING OR COVERING APPLIED ON A TEXTILE BACKING, WHETHER OR NOT CUT TO SHAPE Linoleum Other: Floor coverings with jute base 5904 90 90 --- Other 5905 5905 00 2[5905 00 10] - --- TEXTILE WALL COVERINGS Textile wall coverings: Fixed on the backing of any material 3[5905 00 90] --- Other (3) m2 m2 m2 m2 m2 m2 m2 m2 m2 m2 kg. kg. (4) (5) [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items, the entry “10%” (w.e.f. 11-5-2007). 2. Subs. by Notification No. 11/2008 dated 01.03.08 for the tariff item “5905 10 10”. 3. Subs. by Notification No. 11/2008 dated 01.03.08 for the tariff item “5905 10 90”. (2) (3) (4) (5) kg. [10%]1 kg. kg. kg. kg. kg. [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 - - - - - - (1) 5906 5906 10 00 5906 91 5906 91 10 5906 91 90 5906 99 5906 99 10 5906 99 20 RUBBERISED TEXTILE FABRICS, OTHER THAN THOSE OF HEADING 5902 Adhesive tape of a width not exceeding 20 cm Other: Knitted or crocheted Of cotton Of other textile materials Other: Insulating tape, electrical of cotton Ruberised cotton fabrics, other than knitted or crocheted - - -- --- --- -- --- --- 5906 99 90 --- Other 5907 5907 00 - --- TEXTILE FABRICS OTHERWISE IMPREGNATED, COATED OR COVERED; PAINTED CANVAS BEING THEATRICAL SCENERY, STUDIO BACK-CLOTHS OR THE LIKE Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like Fabric covered partially or fully with textile flocks, or with preparation containing textile flocks: 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items, the entry “10%” (w.e.f. 11-5-2007). (4) [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 (5) - - - - - - - (1) (2) 5907 00 11 ---- On the base fabrics of cotton 5907 00 12 ---- On the base fabrics of man-made textile material 5907 00 19 ---- On base fabrics of other textile materials 2[ Other:] 5907 00 91 ---- 5907 00 92 ---- 5907 00 93 ---- Cotton fabrics coated or impregnated with oil or preparations with basis of drying oil Other textile fabrics coated or impregnated with oil or oil preparations Jute fabrics otherwise impregnated or coated 5907 00 99 ---- Other (3) m2 m2 m2 m2 m2 m2 m2 5908 5908 00 - TEXTILE WICKS, WOVEN, PLAITED OR KNITTED, FOR LAMPS, STOVES, LIGHTERS, CANDLES OR THE LIKE; INCANDESCENT GAS MANTLES AND TUBULAR KNITTED GAS MANTLE FABRIC THEREFORE, WHETHER OR NOT IMPREGNATED Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefore, whether or not impregnated: 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for “the entry in column (4) occurring against all the tariff items, the entry 10%” (w.e.f. 11-5-2007). 2. Subs. by Act 23 of 2019 s. 88(b) and the Fifth Schedule for “Other:” (w.e.f. 1-1-2020). (3) kg. kg. kg. kg. kg. kg. (4) [10%]1 [10%]1 [10%]1 (5) - - - [10%]1 [10%]1 [10%]1 - - - (1) (2) 5908 00 10 --- Wicks and gas mantle fabrics, of cotton 5908 00 20 --- Gas mantles of rayon 5908 00 90 --- Other 5909 5909 00 - 5909 00 10 5909 00 20 5909 00 90 5910 --- --- --- 5910 00 - TEXTILE HOSE PIPING AND SIMILAR TEXTILE TUBING, WITH OR WITHOUT LINING, ARMOUR OR ACCESSORIES OF OTHER MATERIALS Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials Of cotton Of man- made fiber Of other textile 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 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 5910 00 10 5910 00 20 --- --- Cotton canvas ply belting kg. Rubberised cotton belting kg. [10%]1 [10%]1 - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for “the entry in column (4) occurring against all the tariff items, the entry 10%” (w.e.f. 11-5-2007). (1) (2) 5910 00 30 --- Other transmission, conveyer or elevator belts or belting of cotton 5910 00 40 --- Hair belting 5910 00 50 5910 00 60 5910 00 90 --- --- --- Flax canvas ply belting Fiber belt conveyor Other (3) kg. kg. kg. kg. kg. (4) [10%]1 (5) - [10%]1 [10%]1 [10%]1 [10%]1 5911 5911 10 00 - 5911 20 00 - TEXTILE PRODUCTS AND ARTICLES, FOR TECHNICAL USES, SPECIFIED IN NOTE 7 TO THIS CHAPTER 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) Bolting cloth, whether or not made up - Textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement): kg. [10%]1 m2 [10%]1 - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for “the entry in column (4) occurring against all the tariff items, the entry 10%” (w.e.f. 11-5-2007). (1) (2) (3) (4) (5) 5911 31 -- 5911 31 10 --- 5911 31 20 --- Weighing less than 650 g/m2: Felt for cotton textile industries, woven Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machine kg. kg. [10%]1 [10%]1 5911 31 30 --- Cotton fabrics and articles used in machinery and plant kg. [10%]1 5911 31 40 --- Jute fabrics and articles used in machinery or plant kg. [10%]1 5911 31 50 --- 5911 31 90 5911 32 --- -- 5911 32 10 --- 5911 32 20 --- 5911 32 30 --- Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery Other Weighing less than 650 g/m2: Felt for cotton textile industries, woven Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machine Cotton fabrics and articles used in machinery and plant kg. [10%]1 kg. kg. kg. [10%]1 [10%]1 [10%]1 kg. [10%]1 5911 32 40 --- Jute fabrics and articles used in machinery or plant kg. [10%]1 - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for “the entry in column (4) occurring against all the tariff items, the entry 10%” (w.e.f. 11-5-2007). (1) (2) 5911 32 50 --- Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery 5911 32 90 --- Other 5911 40 00 - Straining cloth of a kind used in oil presses or the like, including that of human hair 5911 90 - Other: (3) kg. kg. kg. 5911 90 10 5911 90 20 --- --- Paper maker;s felt, woven kg. Gasket, washers, polishing discs and other machinery parts of textile articles kg. (4) [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 5911 90 90 --- Other kg. [10%]1 (5) - - - - - - 1. Subs. by Act 22 of 2007, s. 114 and the Second Schedule for “the entry in column (4) occurring against all the tariff items, the entry 10%”. CHAPTER 60 Knitted or Crocheted Fabrics NOTES 1. This Chapter does not cover: (a) Crochet lace of heading 5804; (b) Labels, badges or similar articles, knitted or crocheted, of heading 5807; or (c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001. 2. This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes. 3. Throughout this Schedule, any reference to 'knitted' goods includes a reference to stitch-bonded goods in which the chain stitches are formed of textile yarn. 1[SUB-HEADING NOTE Sub-heading 6005 35 covers fabrics of polyethylene monofilament or of polyester multifilament, weighing not less than 30 g/m2 and not more than 55 g/m2, having a mesh size of not less than 20 holes/cm2 and not more than 100 holes/cm2, and impregnated or coated with alpha-cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphos-methyl (ISO).] 2[SUPPLEMENTARY NOTE Tariff items 6001 91 00, 6001 92 00 and sub-heading 6001 99 includes cut-pile fabrics produced through shearing of loops during or after the production of fabric.] Tariff Item (1) 6001 Description of goods Unit Rate of duty Std. (2) (3) (4) PILE FABRICS, INCLUDING “LONG PILE” FABRICS AND TERRY FABRICS, KNITTED OR CROCHETED Prefnl. Areas (5) 6001 10 - “Long pile” fabrics: 6001 10 10 --- Of cotton 6001 10 20 --- Of man-made fibers 6001 10 90 --- Of other textile materials kg. kg. kg. [10%]3 [10%]3 [10%]3 - - - 1. Ins. by Act 28 of 2016, s. 141(i) and the Fourth Schedule (w.e.f. 14-5-2016). 2. Ins. by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule (w.e.f. 11-5-2007). 1 (4) (5) [10%]1 [10%]1 [10%]1 [10%]1 [10% or Rs. 100 per kg., whichever is higher]2 [10%]1 [10%]1 (3) kg. kg. kg. kg. kg. kg. kg. (1) (2) - Looped pile fabrics: 6001 21 00 -- Of cotton 6001 22 00 -- Of man-made fibers 6001 29 00 -- Of other textile materials 6001 92 00 Other: - -- Of man-made fibers 6001 99 6001 99 10 -- Of other textile materials: --- Of wool or fine animal hair 6001 99 90 --- Other 6002 6002 40 00 - KNITTED OR CROCHETED FABRICS OF A WIDTH NOT EXCEEDING 30 CM., CONTAINING BY WEIGHT 5% OR MORE OF ELECTROMETRIC YARN OR RUBBER THREAD, OTHER THAN THOSE OF HEADING 6001 Containing by weight 5% or more of electrometric yarn but not containing rubber thread kg. [10%]1 6002 90 00 - Other kg. [10%]1 6003 6003 10 00 6003 20 00 6003 30 00 6003 40 00 6003 90 00 - - - - - 6004 KNITTED OR CROCHETED FABRICS OF A WIDTH NOT EXCEEDING 30 CM., OTHER THAN THOSE OF HEADING 6001 OR 6002 Of wool or fine animal hair Of cotton Of synthetic fibers Of artificial fibers Other KNITTED OR CROCHETED FABRICS OF A WIDTH EXCEEDING 30 CM., CONTAINING BY WEIGHT 5% OR MORE OF ELECTROMETRIC YARN OR RUBBER THREAD, OTHER THAN THOSE OF HEADING 6001 kg. kg. kg. kg. kg. [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items (except tariff item 6001 92 00) (w.e.f. 11- 5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for “the tariff item 6001 92 00” (w.e.f. 11-5-2007). 2 (1) (2) 6004 10 00 - 6004 90 00 Containing by weight 5% or more of electrometric yarn but not containing rubber thread Other 6005 WARP KNIT FABRICS (INCLUDING THOSE MADE ON GALLOON KNITTING MACHINES), OTHER THAN THOSE OF HEADINGS 6001 TO 6004 2[***] 6005 21 00 Of cotton: - -- Unbleached or bleached 6005 22 00 6005 23 00 -- Dyed -- Of yarns of different colours 6005 24 00 -- Printed - 3[6005 35 00 -- Of synthetic fibers: Fabrics specified in Sub-heading Note 1 to this Chapter 6005 36 00 6005 37 00 6005 38 00 -- Other, unbleached or bleached -- Other, dyed -- Other, of yarns of different colours 6005 39 00 -- Other, printed 6005 41 00 - Of artificial fibers: -- Unbleached or bleached 6005 42 00 -- Dyed 6005 43 00 -- Of yarns of different colours 6005 44 00 -- Printed 6005 90 00 - Other 6006 6005 10 00 6005 21 00 OTHER KNITTED OR CROCHETED FABRICS Of wool or fine animal hair Of cotton: - - -- Unbleached or bleached (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 10% 10% 10% 10% 10% [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 (5) - - - - - - - - - - -] - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule (w.e.f. 11-5-2007). 2. In heading 6005, tariff item 6005 10 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule , (w.e.f. 1-1- 2007). 3. Subs. by Act 28 of 2016, s. 141(i) and the Fourth Schedule (i) for tariff items 6005 31 00 to 6005 34 00 and the entries relating thereto (w.e.f. 14-5-2016 ). 3 (1) 6005 22 00 6005 23 00 6005 24 00 (2) -- Dyed -- Of yarns of different colours -- - Printed Of synthetic fibers: 6005 31 00 -- Unbleached or bleached 6005 32 00 -- Dyed 6005 33 00 6005 34 00 -- Of yarns of different colours -- Printed 6005 41 00 - -- Of artificial fibers: Unbleached or bleached 6005 42 00 -- Dyed 6005 43 00 -- Of yarns of different colours 6005 44 00 -- Printed 6005 90 00 - Other (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 [10%]1 (5) - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule (w.e.f. 11-5-2007). 4 CHAPTER 61 Articles of Apparel and Clothing Accessories, Knitted or Crocheted NOTES 1. This Chapter applies only to made up knitted or crocheted articles. 2. This Chapter does not cover: (a) Goods of heading 6212; (b) Worn clothing or other worn articles of heading 6309; or (c) Orthopedic appliances, surgical belts, trusses or the like (heading 9021). 3. For the purposes of headings 6103 and 6104: (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: (i) 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 (ii) 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 a 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 fulfill all the above conditions: (a) morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers; (b) 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; (c) 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. (d) The term “ensemble” means a set of garments (other than suits and articles of heading 6107, 6108 or 6109), composed of several pieces made up in identical fabric, put up for retail sale, and comprising: 1 (i) 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 (ii) 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 swim-wear), 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 6112. 4. Headings 6105 and 6106 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 centimeter in each direction counted on an area measuring at least 10 cm x 10 cm. Heading 6105 does not cover sleeveless garments. 5. Heading 6109 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment. 6. For the purposes of heading 6111: (a) The expression “babies' garments and clothing accessories” means articles for young children of a body height not exceeding 86 cm; [***]1 (b) Articles which are, prima facie, classifiable both in heading 6111 and in other headings of this Chapter are to be classified in heading 6111. 7. For the purposes of heading 6112, “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 foot straps; or (b) a “ski ensemble”, that is, a set of garments composed of two or three pieces put up for retail sale and comprising: (i) one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and (ii) 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. 1. The words "It also covers babies' napkins;" omitted by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 01-01-2012). 2 8. Garments which are, prima facie, classifiable both in heading 6113 and in other headings of this Chapter, excluding heading 6111, are to be classified in heading 6113. 9. 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. Articles of this Chapter may be made of metal thread. Tariff Item Description of goods Unit Rate of duty (2) (3) (4) (5) Std. Prefnl. Areas MEN'S OR BOYS' OVERCOATS, CAR-COATS, CAPES, CLOAKS, ANORAKS (INCLUDING SKI- JACKETS), WIND-CHEATERS, WIND-JACKETS AND SIMILAR ARTICLES, KNITTED OR CROCHETED, OTHER THAN THOSE OF HEADING 6103 (1) 6101 1[***] 6101 20 00 - Of cotton 6101 30 - Of man-made fibers: 6101 30 10 --- Of synthetic fibers 6101 30 20 --- Of artificial fibers u u u - - - 2[10% or 540 Rs. per piece, whichever is higher] 3[10% or Rs. 530 per piece, whichever is higher] 3[10% or Rs. 530 per piece, whichever is higher] 1. The tariff items 6101 10 10 to 6101 10 90 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff item 6101 20 00 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for all the tariff items of sub-heading 6101 30 (w.e.f. 11-5-2007). 3 (1) (2) (3) (4) (5) 6101 90 - Other: 6101 90 10 --- Of silk 6101 90 90 --- Other u u 1[10%] 1[10%] 6102 WOMEN'S OR GIRLS' OVERCOATS, CAR-COATS, CAPES, CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WIND-CHEATERS, WIND-JACKETS AND SIMILAR ARTICLES, KNITTED OR CROCHETED, OTHER THAN THOSE OF HEADING 6104 6102 10 00 --- Of wool or fine animal hair u 6102 20 00 - Of cotton 6102 30 - Of man-made fibers: 6102 30 10 --- Of synthetic fibers 6102 30 20 --- Of artificial fibers 6102 90 - Other: 6102 90 10 --- Of silk 6102 90 90 --- Other u u u u u 2[10% or 595 Rs. per piece, whichever is higher] 3[10% or Rs. 425 per piece, whichever is higher] 4[10% or Rs. 475 per piece, whichever is higher] 4[10% or Rs. 475 per piece, whichever is higher] 5[10%] 5[10%] - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff items sub-heading 6101 90 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 6102 10 00 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 6102 20 00 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 6102 30 (w.e.f. 11-5-2007). 5. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 6102 90 (w.e.f. 11-5-2007). 4 (2) (3) (4) (5) (1) 1[6103 6103 10 6103 10 10 6103 10 20 6103 10 30 6103 10 90 6103 22 00 6103 23 00 6103 29 MEN'S OR BOYS SUITS, ENSEMBLES, JACKETS, BLAZERS, TROUSERS, BIB AND BRACE OVERALLS, BREECHES AND SHORTS (OTHER THAN SWIM WEAR), KNITTED OR CROCHETED -- -- -- -- -- -- -- -- Suits: Of silk Of cotton Of artificial fibers Other 3[-Ensembles:] Of cotton Of synthetic fibers Of other textile materials: 6103 29 10 --- Of silk 6103 29 20 --- Of artificial fibers 6103 29 90 --- Other 6103 31 00 6103 32 00 6103 33 00 6103 39 - -- -- -- -- Jackets and blazers: Of wool or fine animal hair Of cotton Of synthetic fibers Of other textile materials: 6103 39 10 --- Of silk 6103 39 20 --- Of artificial fibers 6103 39 90 --- Other - Trousers, bib and brace overalls, breeches and shorts: 6103 42 00 -- Of cotton u u u u u u u u u u u u u u u -- 2[10%] 2[10%] 2[10%] 2[10%] -] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] - - - - - - - - - - - 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for heading6103, tariff items 6103 11 00,6103 12 00, sub-heading 6103 19, tariff items 6103 19 10 to 6103 21 00 and the entries relating thereto (w.e.f. 1-1-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff items sub-heading 6103 (w.e.f. 11-5-2007). 3. Ins. by Act 23 of 2019, s. 88(a) and the Fourth Schedule (w.e.f. 1-1-2020). 5 (1) 6103 43 00 6103 49 (2) -- -- Of synthetic fibers Of other textile materials: 6103 49 10 --- Of silk 6103 49 20 --- Of artificial fibers 6103 49 90 --- Other 6104 WOMEN'S OR GIRLS' SUITS, ENSEMBLES, JACKETS, BLAZERS, DRESSES, SKIRTS, DIVIDED SKIRTS, TROUSERS, BIB AND BRACE OVERALLS, BREECHES AND SHORTS (OTHER THAN SWIMWEAR), KNITTED OR CROCHETED 2[***] 6104 13 00 6104 19 - Suits: -- -- Of synthetic fiber Of other textile materials: 6104 19 10 --- Of silk 6104 19 20 --- Of artificial fibers 6104 19 90 --- Other - Ensembles: 5[***] (3) u u u u u u u u (5) - - - - - - - - (4) 1[10%] 1[10%] 1[10%] 1[10%] 3[10%] 4[10% or 460 Rs. per piece, whichever is higher]11 4[10% or Rs. 460 per piece, whichever is higher] 4[10% or 460 Rs. per piece, whichever is higher] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff items sub-heading 6103 (w.e.f. 11-5-2007). 2. The tariff items and the entries omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule, (w.e.f. 1-1-2007). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff items sub-heading 6104 13 00 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 6104 19 (w.e.f. 11-5-2007). 5. The tariff items 6107 92 10 and 6107 92 20 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 6 (1) 6104 22 00 6104 23 00 6104 29 6104 29 10 6104 29 20 6104 29 90 6104 31 00 6104 32 00 6104 33 00 6104 39 6104 39 10 6104 39 20 6104 39 90 6104 41 00 (2) Of cotton -- Of synthetic fibers Of other textile materials: -- -- --- Of silk --- Of artificial fibers --- Other - -- -- -- -- --- Of silk --- Of artificial fibers --- Other - -- Jackets and blazers: Of wool or fine animal hair Of cotton Of synthetic fibers Of other textile materials: Dresses: Of wool or fine animal hair 6104 42 00 -- Of cotton 6104 43 00 -- Of synthetic fibers 6104 44 00 -- Of artificial fibers (3) u u u u u u u u u u u u u u u u (5) - - - - - - - - - - - - - - - - (4) 1[10%] 1[10%] 2[10%] 2[10%] 2[10%] 3[10%] 3[10%] 3[10%] 4[10%] 4[10%] 4[10%]11 4[10%]11 5[10% or Rs. 255 per piece, whichever is higher] 6[10%] 7[10% or Rs. 255 per piece, whichever is hig her] 7[10% or 255 Rs. per piece, whichever is higher] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff items 6104 22 00 and 6104 23 00 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 6104 29 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff items 6104 31 00, 6104 32 00 and 6104 33 00 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff items 6104 39 (w.e.f. 11-5-2007). 5. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 6104 41 00 (w.e.f. 11-5-2007). 6. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 6104 42 00 (w.e.f. 11-5-2007). 7. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 6104 43 00 and 6104 44 00 (w.e.f. 11-5-2007). 7 (1) 6104 49 (2) -- Of other textile materials: 6104 49 10 --- Of silk 6104 49 90 --- Of other fibers (3) u u u 6104 51 00 - -- Skirts and divided skirts: Of wool or fine animal hair u 6104 52 00 -- Of cotton 6104 53 00 -- Of synthetic fibers 6104 59 -- Of other textile materials: 6104 59 10 --- Of silk 6104 59 20 --- Of artificial fibers u u u u (4) (5) - - - - - - - 1[10% or 220 Rs. per piece, whichever is higher] [10% or Rs. 220 per piece, whichever is higher] 2[10% or Rs. 110 per piece, whichever is higher] 2[10% or Rs. 110 per piece, whichever is higher] 2[10% or 110 Rs. per piece, whichever is higher] 2[10% or Rs. 110 per piece, whichever is higher] 2[10% or Rs. 110 per piece, whichever is higher] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff items 6104 49 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff items 6104 51 00, 6104 52 00 and 6104 53 00 (w.e.f. 11-5-2007). 8 (1) (2) 6104 59 90 --- Of other fibers (3) u - -- -- Trousers, bib and brace overalls, breeches and shorts: Of wool or fine animal hair Of cotton 6104 61 00 6104 62 00 6104 63 00 -- Of synthetic fibers 6104 69 -- Of other textile materials: 6104 69 10 --- Of silk: 6104 69 20 --- Of artificial fibers 6104 69 90 --- Other 6105 MEN'S OR BOY'S SHIRTS, KNITTED OR CROCHETED 6105 10 - Of cotton: 6105 10 10 --- Shirts, hand crocheted u u u u u u u 6105 10 20 --- Knit shirts (other than T-shirts) and sweat shirts, other than hand crocheted u (5) - (4) 1[10% or Rs. 110 per piece, whichever is higher] - - - - - - - - 2[10%] 3[10% or Rs. 98 per piece, whichever is higher] 3[10% or Rs. 98 per piece, whichever is higher] 4[10%] 4[10%] 4[10%] 5[10% or Rs. 83 per piece, whichever is higher]11 5[10% or Rs. 83 per piece, whichever is higher]11 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff items 6104 51 00, 6104 52 00 and 6104 53 00 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff items 6104 61 00 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff items 6104 62 00 and 6104 63 00 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff items 6104 69 (w.e.f. 11-5-2007). 5. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff items 6105 10 and 6105 20 (w.e.f. 11-5-2007). 9 (1) (2) 6105 10 90 --- Other 6105 20 - Of man-made fibers: 6105 20 10 --- Of synthetic fibers 6105 20 20 --- Of artificial fibers 6105 90 - Of other textile materials: 6105 90 10 --- Of silk 6105 90 90 --- Other 6106 WOMEN'S OR GIRLS' BLOUSES, SHIRTS AND SHIRT-BLOUSES, KNITTED OR CROCHETED 6106 10 00 - Of cotton (3) u u u u u u (5) - - - - - - (4) 1[10% or Rs. 83 per piece, whichever is higher] 1[10% or Rs. 83 per piece, whichever is higher] 1[10% or Rs. 83 per piece, whichever is higher] 2[10% or Rs. 90 per piece, whichever is higher] 1[10% or Rs. 90 per piece, whichever is higher] 2[10% or Rs. 90 per piece, whichever is higher] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff items 6105 10 and 6105 20 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff items 6105 90 (w.e.f. 11-5-2007). 10 (1) 6106 20 6106 20 10 (2) Of man-made fibers: - --- Of synthetic fibers (3) u 6106 20 20 --- Of artificial fibers 6106 90 6106 90 10 - -- Of other textile materials: Of silk 6106 90 20 --- Of wool or fine animal hair 6106 90 90 --- Other 6107 6107 11 00 - -- MEN'S OR BOYS' UNDERPANTS, BRIEFS, NIGHTSHIRTS, PYJAMAS, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES, KNITTED OR CROCHETED Underpants and briefs: Of cotton 6107 12 -- Of man-made fibers: u u u u u (4) (5) - - - - - - 1[10% or Rs. 25 per piece, whichever is higher] 1[10% or Rs. 25 per piece, whichever is higher] 2[10% or Rs. 135 per piece, whichever is higher] 2[10% or 135 Rs. per piece, whichever is higher]11 2[10% or Rs. 135 per piece, whichever is higher]11 3[10% or Rs. 24 per piece, whichever is higher]11 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff items 6106 10 00 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff items 6106 20 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff items 6107 11 00 (w.e.f. 11-5-2007). 11 (1) (2) 6107 12 10 --- Of synthetic fibers (3) u 6107 12 20 --- Of artificial fibers 6107 19 6107 19 10 6107 19 90 6107 21 00 6107 22 6107 22 10 6107 22 20 6107 29 6107 29 10 6107 29 20 6107 29 90 6107 91 -- Of other textile materials: --- Of silk --- Other - -- -- Night shirts and pyjamas: Of cotton Of man-made fibers: --- Of synthetic fibers --- Of artificial fibers -- Of other textile materials: --- Of silk --- Of wool or fine animal hair --- Other - -- Other: Of cotton: u u u u u u u u 6107 91 10 --- Gengis (Vests), other than hand u 6107 91 90 --- Other crocheted 5[***] 6107 99 6107 99 10 6107 99 20 6107 99 90 -- Of other textile materials: --- Of silk --- Of wool or fine animal hair --- Other u u u u (4) 1[10% or Rs. 30 per piece, whicheve r is higher] 1[10% or Rs. 30 per piece, whicheve r is higher] 2[10%] 2[10%] 3[10%] 4[10%] 4[10%] 4[10%] 3[10%] 4[10%] 4[10%] 4[10%] 4[10%] 4[10%] (5) - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff items 6107 12 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff items 6107 19 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff items 6107 21 00 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff items 6107 22, 6107 29 and 6107 99 (w.e.f. 11-5-2007). 5. The tariff items 6107 92, 6107 92 10 and 6107 92 20 omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 12 (2) (3) (4) (5) (1) 6108 6108 11 6108 11 10 6108 11 20 6108 19 6108 19 10 6108 19 20 6108 19 90 6108 21 00 WOMEN'S OR GIRLS' SLIPS, PETTICOATS, BRIEFS, PANTIES, NIGHT-DRESSES, PYJAMAS, NÉGLIGÉS, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES, KNITTED OR CROCHETED Slips and petticoats: Of man-made fibers: - -- --- Of synthetic fibers --- Of artificial fibers -- Of other textile materials: --- Of silk --- Of cotton --- Of other fibers - -- Briefs and panties: Of cotton 6108 22 -- Of man-made fibers: 6108 22 10 --- Of synthetic fibers 6108 22 20 --- Of artificial fibers 6108 29 -- Of other textile materials: 6108 29 10 --- Of silk 6108 29 90 --- Other u u u u u u u u u 1[10%] 1[10%] 1[10%] 1[10%] 2[10% or 25 Rs. per piece, whicheve r is higher] 3[10% or Rs. 25 per piece, whicheve r is higher] 3[10% or Rs. 25 per piece, whichev er is higher] 4[10%] 4[10%] - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff items 6108 11 and 6108 19 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 6108 21 00 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 6108 22 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 6108 29 (w.e.f. 11-5-2007). 13 (1) (2) (3) (4) (5) 6108 31 00 6108 32 6108 32 10 6108 32 20 6108 39 6108 39 10 6108 39 90 6108 91 00 6108 92 6108 92 10 - -- -- --- --- -- --- --- - -- -- --- Night dresses and pyjamas: Of cotton Of man-made fibers: Of synthetic fibers Of artificial fibers Of other textile materials: Of silk Other Other: Of cotton Of man-made fibers: Of synthetic fibers 6108 92 20 --- Of artificial fibers 6108 99 6108 99 10 6108 99 20 6108 99 90 6109 -- --- --- --- Of other textile materials: Of silk Of wool or fine animal hair Of other textile materials 6109 10 00 - SINGLETS T-SHIRTS, AND OTHER VESTS, KNITTED OR CROCHETED Of cotton u u u u u u u u u u u u - - - - - - - - - - - - 1[10%] 2[10%] 210%] 2[10%] 2[10%] 3[10% or Rs. 65 per piece, whichever is higher] 4[10% or Rs. 60 per piece, whichever is higher] 4[10% or Rs. 60 per piece, whichever is higher] 5[10%] 5[10%] 5[10%] 6[10% or Rs. 45 per piece, whichever is higher] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff items 6108 31 00 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff items 6108 32 and 6108 39 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 6108 91 00 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 6108 92 (w.e.f. 11-5-2007). 5. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 6108 99 (w.e.f. 11-5-2007). 6. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 6109 90 (w.e.f. 11-5-2007). 14 (1) 6109 90 6109 90 10 - --- (2) Of other textile materials: Of synthetic fibers (3) u 6109 90 20 --- Of artificial fibers 6109 90 30 --- Of silk 6109 90 40 --- Of wool or fine animal hair 6109 90 90 --- Other 6110 6110 11 6110 11 10 - -- --- JERSEYS, PULLOVERS, CARDIGANS, WAISTCOATS AND SIMILAR ARTICLES, KNITTED OR CROCHETED Of wool or fine animal hair: Of wool: Jerseys 6110 11 20 --- Sweaters and cardigans 6110 11 90 --- Other u u u u u u u (4) (5) 1[10% or Rs. 50 per piece, whichever is higher] 1[10% or Rs. 50 per piece, whichever is higher] 1[10% or Rs. 50 per piece, whichever is higher] 1[10% or Rs. 50 per piece, whichever is higher] 1[10% or Rs. 50 per piece, whichever is higher] 2[10% or Rs. 275 per piece, whichever is higher] 2[10% or Rs. 275 per piece, whichever is higher] 2[10% or Rs. 275 per piece, whichever is higher] - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff items 6109 90 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 6110 12 00 and 6110 19 00 (w.e.f. 11-5-2007). 15 (1) (2) (3) (4) 6110 12 00 -- Of Kashmir (cashmere) goats u 6110 19 00 -- Other 6110 20 00 - Of cotton 6110 30 6110 30 10 - --- Of man-made fibers: Of synthetic fibers 6110 30 20 --- Of artificial fibers u u u u 6110 90 00 - Of other textile materials u 1[10% or 275 Rs. per piece, whichever is higher] 1[10% or Rs. 275 per piece, whichever is higher] 2[10% or Rs. 85 per piece, whichever is higher] 3[10% or Rs. 110 per piece, whichever is higher]11 3[10% or 110 Rs. per piece, whichever is higher] 3[10% or Rs. 105 per piece, whichever is higher] (5) - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff item 6110 12 00 and 6110 19 00 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 6110 20 00 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 6110 90 00 (w.e.f. 11-5-2007). 16 (1) 6111 1[***] 6111 20 00 6111 30 00 6111 90 6111 90 10 6111 90 20 6111 90 90 6112 6112 11 00 6112 12 00 6112 19 6112 19 10 6112 19 20 6112 19 30 6112 19 90 6112 20 (2) (3) (4) (5) BABIES' GARMENTS AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED - - - --- --- --- - -- -- -- --- --- --- --- - Of cotton Of synthetic fibers Of other textile materials: Of silk Of artificial fibers Other TRACK SUITS, SKI SUITS AND SWIMWEAR, KNITTED OR CROCHETED Track suits: Of cotton Of synthetic fibers Of other textile materials: Of silk Of wool or fine animal hair Of artificial fibers Other Ski suits: kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] - - - - - - - - - - - 1. The tariff item 6111 10 00 omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff item 6111 and 6112 (w.e.f. 11-5-2007). 17 (1) (2) 6112 20 10 --- Of silk 6112 20 20 --- Of wool or fine animal hair 6112 20 30 6112 20 40 6112 20 50 6112 20 90 6112 31 00 6112 39 6112 39 10 6112 39 20 6112 39 90 6112 41 00 6112 49 6112 49 10 6112 49 20 6112 49 90 6113 00 00 6114 3[***] --- --- --- --- - -- -- --- --- --- - -- -- --- --- --- Of cotton Of synthetic fibers Of artificial fibers Other Men's or boys' swimwear: Of synthetic fibers Of other textile materials: Of silk Of artificial fibers Other Women's or girls' swimwear: Of synthetic fiber Of other textile materials: Of silk Of artificial fibers Other GARMENTS, MADE UP OF KNITTED OR CROCHETED FABRICS OF HEADING 5903, 5906 OR 5907 kg. OTHER GARMENTS, KNITTED OR CROCHETED (3) kg. kg. kg. kg. kg. kg. u u u u u u u u u (4) (5) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 2[10%] - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff item 6111 and 6112 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 6113 00 00 (w.e.f. 11-5-2007). 3. The tariff item 6114 10 00 omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 18 (1) 6114 20 00 6114 30 6114 30 10 6114 30 20 6114 90 6114 90 10 6114 90 90 2[6115 (2) Of cotton Of man-made fibers: Of synthetic fibers Of artificial fibers Of other textile materials: Of silk Other - - --- --- - --- --- (3) kg. kg. kg. kg. kg. (4) (5) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - PANTY HOSE, TIGHTS, STOCKINGS, SOCKS AND OTHER HOSIERY, GRADUATED INCLUDING (FOR COMPRESSION EXAMPLE, FOR VARICOSE VEINS) AND FOOTWEAR WITHOUT SOLES, KNITTED OR CROCHETE] HOSIERY STOCKINGS APPLIED 6115 10 00 6115 21 611521 00 -- -- Graduated compression hosiery for example, stockings for varicose veins) u Other parity hose and tights: Of synthetic fibers, measuring per single yarn less than 67 decitex u 6115 22 00 -- Of synthetic fibers, measuring per single yarn 67 decitex or more u 1[10%] - 1[10%] 1[10%] - - - 6115 29 -- Of other textile materials: u 1[10%] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff item 6114, 6115, 6116 and 6117 (w.e.f. 11-5-2007). 2. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for tariff item 6115 (w.e.f. 1-1-2007). 19 (1) 6115 29 20 6115 29 30 6115 29 90 -- -- -- (2) Of wool or fine animal hair Of artificial fibers Other 6115 30 00 -- Other women's full--length or knee-- length hosiery, measuring per single yarn less than 67 decitex 6115 94 00 6115 95 00 6115 96 00 6115 99 6115 99 10 2[- -- -- -- -- --- Other:] Of wool or fine animal hair Of cotton Of synthetic fibers Of other textile materials: Of artificial fibers 6115 99 90 --- Other (3) u u u u pa pa pa pa pa 6116 6116 10 00 - - GLOVES, MITTENS AND MITTS, KNITTED OR CROCHETED Impregnated, coated covered with plastics or rubber pa Other: (4) (5) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - 1[10%] -] 1[10%] 1[10%] - - 1[10%] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff item 6114, 6115, 6116 and 6117 (w.e.f. 11-5-2007). 2. Ins. by Act 23 of 2019, s. 88(a) and the Fourth Schedule (w.e.f.1-1-2020). 20 (1) 6116 91 00 6616 92 00 6116 99 6116 99 10 (2) Of wool or fine animal hair Of cotton Of other textile materials: Of artificial fibers -- -- -- --- 6116 99 90 --- Other 6117 6117 10 6117 10 10 6117 10 20 6117 10 30 6117 10 40 6117 10 90 2[***] 6117 80 OTHER MADE UP CLOTHING ACCESSORIES, KNITTED OR CROCHETED; KNITTED OR CROCHETED PARTS OF GARMENTS OR OF CLOTHING ACCESSORIES Shawls, scarves, mufflers, mantillas, veils and the like: Of silk Of wool Of cotton Of man-made fibers Other - --- --- --- --- --- - Other accessories: (3) pa pa pa pa u u u u u (4) (5) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff item 6114, 6115, 6116 and 6117 (w.e.f. 11-5-2007). 2. The tariff items 6117 20 to 6117 20 90 omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 21 (1) (2) 6117 80 10 --- Of silk 6117 80 20 --- Of wool 6117 80 30 --- Of cotton 6117 80 40 --- Of man-made fibers 6117 80 90 --- Other 6117 90 00 - Parts (3) u u u u u u (4) (5) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff item 6114, 6115, 6116 and 6117 (w.e.f. 11-5-2007). 22 Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted CHAPTER 62 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 6212). 2. This Chapter does not cover: (a) Worn clothing or other worn articles of heading 6309; or (b) Orthopaedic appliances, surgical belts, trusses or the like (heading 9021). 3. For the purposes of headings 6203 and 6204: (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 a 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 fulfilll all the above conditions: (a) morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers; (b) 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; (c) 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 6207 or 6208), 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. 1 All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of 1[corresponding or compatible size]. The term “ensemble” does not apply to track suits or ski suits, of heading 6211. 4. For the purposes of heading 6209: (a) The expression “babies' garments and clothing accessories” means articles for young children of a body height not exceeding 86 cm; 2[***]; (b) Articles which are, prima facie, classifiable both in heading 6209 and in other headings of this Chapter are to be classified in heading 6209. 5. Garments which are, prima facie, classifiable both in heading 6210 and in other headings of this Chapter, excluding heading 6209, are to be classified in heading 6210. 6. For the purposes of heading 6211, “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 foot straps; 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 garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and - 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 6213). Handkerchiefs of which any side exceeds 60 cm. are to be classified in heading 6214. 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. 9. Articles of this Chapter may be made of metal thread. 3[SUPPLEMENTARY NOTE For the purpose of this Chapter, “Khadi” means,-- (a) the article of apparel or clothing accessories, made from any cloth woven on handlooms in India from cotton, silk or woollen yarn handspun in India or from a mixture of any two or all of such yarns; and 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “corresponding of compatible size” (w.e.f. 1-1-2020). 2. The word “it also covers babies' napkins” omitted by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 01-01-2012). 3. Ins. by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 2 (b) produced by a person certified or recognised by the Khadi Village Industries Commission established under section 4 of the Khadi and Village Industries Commission Act, 1956 (61 of 1956).] Tariff Item Description of goods Unit Rate of duty (1) 6201 (2) (3) MEN'S OR BOYS' OVERCOATS, CAR-COATS, CAPES, CLOAKS, ANORAKS (INCLUDING SKI- JACKETS), WIND-CHEATERS, WIND-JACKETS AND SIMILAR ARTICLES, OTHER THAN THOSE OF HEADING 6203 Overcoats, raincoats, car-coats, capes, cloaks and similar articles: - 6201 11 00 -- Of wool and fine animal hair u 6201 12 -- Of cotton: 6201 12 10 --- Raincoats 6201 12 90 --- Other u u 6201 13 -- Of man-made fibers: Std. (4) Prefnl. Areas (5) - - - - - 1[10% or Rs. 385 per piece, whichever is higher] 2[10% or Rs. 385 per piece, whichever is higher] 2[10% or Rs. 385 per piece, whichever is higher] 2[10% or Rs. 385 per piece, whichever is higher] 3[10% or Rs. 320 per piece, whichever is higher] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff item 62011 11 00 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items 6201 12 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items 6201 13 (w.e.f. 11-5-2007). 3 (1) (2) 6201 13 10 --- Raincoats (3) u 6201 13 90 --- Other 6201 19 -- Of other textile materials: 6201 19 10 --- Of silk 6201 19 90 --- Of other textile fibers - Other: 6201 91 00 -- Of wool or fine animal hair 6201 92 00 -- Of cotton 6201 93 00 -- Of man-made fibers 6201 99 -- Of other textile materials: 6201 99 10 --- Of silk 6201 99 90 --- Other u u u u u u u u (4) 1[10% or Rs. 320 per piece, whichever is higher] 1[10% or Rs. 320 per piece, whichever is higher] 2[10%] 2[10%] 2[10%] 3[10% or Rs. 220 per piece, whichever is higher] 4[10% or 210 Rs. per piece, whichever is higher] 5[10% or Rs. 180 per piece, whichever is higher] 6[10%] 6[10%] (5) - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items 6201 13 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6201 19 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6201 91 00 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6201 92 00 (w.e.f. 11-5-2007). 5. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6201 93 00 (w.e.f. 11-5-2007). 6. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6201 99 (w.e.f. 11-5-2007). 4 (1) 6202 (2) (3) (4) (5) - OVERCOATS, RAINCOATS, CAR-COATS, CAPES, CLOAKS AND SIMILAR ARTICLES: 6202 11 -- Of wool or fine animal hair: 6202 11 10 --- Coats 6202 11 90 --- Other 6202 12 00 -- Of cotton 6202 13 00 -- Of man-made fibers 6202 19 -- Of other textile materials: 6202 19 10` --- Coats of silk 6202 19 20 --- Coats of all other fibers 6202 19 90 --- Other - Other: 6202 91 -- Of wool or fine animal hair: u u u u u u u - - - - - - - 1[10% or Rs. 385 per piece whichever is higher] 1[10% or Rs. 385 per piece whichever is higher] 2[10% or Rs. 210 per piece, whichever is higher] 3[10% or 385 Rs. per piece, whichever is higher] 4[10%] 4[10%] 4[10%] 5[10% or Rs. 220 per piece, whichever is higher] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items 6202 12 00 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6202 12 00 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6202 13 00 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6202 19 (w.e.f. 11-5-2007). 5. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6202 91 (w.e.f. 11-5-2007). 5 (1) (2) (3) (4) 6202 91 10 --- Wind and ski-jackets, wind- cheaters u 6202 91 90 --- Other u 6202 92 -- Of cotton: 6202 92 10 --- Wind and ski-jackets, wind- cheaters u 6202 92 90 --- Other u 6202 93 -- Of man-made fibers: 6202 93 10 --- Wind and ski-jackets, wind- cheaters u 6202 93 90 --- Other u 1[10% or 220 Rs. per piece, whichever is higher] 1[10% or Rs. 220 per piece, whichever is higher] 2[10% or Rs. 160 per piece, whichever is higher] 2[10% or Rs. 160 per piece, whichever is higher] 3[10% or Rs. 220 per piece, whichever is higher] 3[10% or Rs. 220 per piece, whichever is higher] (5) - - - - - - 6202 99 -- Of other textile materials: --- Of silk: 6202 99 11 ---- Wind and ski-jackets u 4[10%] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 6202 91 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6202 92 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6202 93 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6202 99 (w.e.f. 11-5-2007). 6 (1) (2) 6202 99 19 ---- Other 6202 99 90 --- Other (3) u u (4) 1[10%] 1[10%] (5) - - 6203 MEN'S OR BOYS' SUITS, ENSEMBLES, JACKETS, BLAZERS, TROUSERS, BIB AND BRACE OVERALLS, BREECHES AND SHORTS (OTHER THAN SWIMWEAR) - Suits: 6203 11 00 -- Of wool or fine animal hair u 6203 12 00 -- Of synthetic fibers 6203 19 -- Of other textile materials: 6203 19 10 --- Of cotton 6203 19 90 --- Other - Ensembles: 5[***] 6203 22 00 -- Of cotton u u u u - - - - - 2[10% or Rs. 1100 per piece, whichever is higher] 3[10% or Rs. 720 per piece, whichever is higher] 4[10% or Rs. 1110 per piece, whichever is higher] 4[10% or Rs. 1110 per piece, whichever is higher] 6[10% or Rs. 145 per piece, whichever is higher] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 6202 99 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6203 11 00 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6203 12 00 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6203 19 (w.e.f. 11-5-2007). 5. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6203 19 (w.e.f. 11-5-2007). 6. The tariff item 6203 21 00 omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 7. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 6203 22 00, 6203 23 00 and 6203 29 00 (w.e.f. 11-5-2007). 7 (1) (2) 6203 23 00 -- Of synthetic fibers (3) u 2[6203 29 -- -- Of other textile materials: ---- Of silk: 6203 29 11 ---- Khadi 6203 29 19 ---- Other 6203 29 90 --- Other - Jackets and blazers: 6203 31 -- Of wool or fine animal hair: 6203 31 10 --- Khadi - Jackets and blazers: u u u u (5) - (4) 1[10% or Rs. 145 per piece, whichever is higher] - - - - - 25% or Rs. 145 per piece, whichever is higher 25% or Rs. 145 per piece, whichever is higher 25% or Rs. 145 per piece, whichever is higher 25% or Rs. 815 per piece, whichever is higher 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 6203 22 00, 6203 23 00 and 6203 29 00 (w.e.f. 11-5-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for 6203 29 00 and 6203 31 00 (w.e.f. 1-1-2020). 8 (1) (2) (3) (4) 6203 31 00 -- Of wool or fine animal hair u 6203 32 00 -- Of cotton 6203 33 00 -- Of synthetic fibers 6203 39 Of other textile materials: -- 4[----- Of silk: 6203 39 11---- Khadi 6203 39 19---- Other 6203 39 90 --- Other u u u u u - Trousers, bib and brace overalls, breeches and shorts: 1[10% or Rs. 815 per piece, whichever is higher] 2[10% or Rs. 440 per piece, whichever is higher] 3[10% or Rs. 320 per piece, whichever is higher] 25% or Rs. 755 per piece, whichever is higher or 25% Rs. 755 per piece, whichever is higher 5[10% or Rs. 755 per piece, whichever is higher] (5) - - - - -] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 6203 31 00 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6203 32 00 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6203 33 00 (w.e.f. 11-5-2007). 4. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 6203 39 10 (w.e.f. 1-1-2020). 5. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 6203 39 (w.e.f. 11-5-2007). 9 (1) (2) 6203 41 00 -- Of wool or fine animal hair 2[6203 42-- -- Of cotton: 6203 42 10--- Handloom 6203 42 90--- Other 6203 43 00 -- Of synthetic fibers 6203 49 -- Of other textile materials: 6203 49 10 --- Of silk 6203 49 90 --- Other 6204 WOMEN'S OR GIRLS' SUITS, ENSEMBLES, JACKETS, BLAZERS, DRESSES, SKIRTS, DIVIDED SKIRTS, TROUSERS, BIB AND BRACE OVERALLS, BREECHES SHORTS (OTHER THAN SWIMWEAR) AND (3) u u u u u u (5) - (4) 1[10% or Rs. 285 per piece, whichever is higher] - or 25% Rs. 135 per piece, whichever is higher -] - - - or 25% Rs. 135 per piece, whichever is higher 3[10% or Rs. 110 per piece, whichever is higher] 4[10% or 110 Rs. per piece, whichever is higher] 3[10% or Rs. 110 per piece, whichever is higher] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 6203 41 00 (w.e.f. 11-5-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 6203 42 00 (w.e.f. 1-1-2020). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6203 43 00 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6203 49 (w.e.f. 11-5-2007). 10 (1) (2) (3) (4) (5) - Suits: 6204 11 00 -- Of wool of fine animal hair u 6204 12 00 -- Of cotton 6204 13 00 -- Of synthetic fibers u u 6204 19 -- Of other textile materials: --- Of silk: 6204 19 11 ---- Sequinned or beaded with chattons or embroidered u 6204 19 19 ---- Other 6204 19 90 --- Of all other fibers - Ensembles: 6204 21 00 -- Of wool or fine animal hair 6204 22 -- Of cotton: 6204 22 10 --- Blouses combined with skirts, trousers or shorts u u u u 1[10% or Rs. 550 per piece, whichever is higher] 2[10%] 3[10% or 550 Rs. per piece, whichever is higher] 4[10% or Rs. 500 per piece, whichever is higher] 4[10% or Rs. 500 per piece, whichever is higher] 4[10% or 500 Rs. per piece, whichever is higher] 5[10%] 5[10%] - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 6203 41 00 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6204 12 00 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6204 13 00 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6204 19 (w.e.f. 11-5-2007). 5. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6204 21 00 (w.e.f. 11-5-2007). 11 (1) (2) 6204 22 90 --- Other (3) u (4) (5) 1[10%] - 6204 29 -- Of other textile materials: --- Of silk: 2[6204 29 12 ---- Khadi 6204 29 19 ---- Other 6204 29 90 --- Other - Jackets and blazers: 4[6204 31-- -- Of wool or fine animal hair: 6204 31 10 --- Khadi 6204 31 90 --- Other 6204 32 00 -- Of cotton 6204 33 00 -- Of synthetic fibers 6204 39 -- Of other textile materials: u u u u u u u -] - - - -] - - 25% 3[10%] 3[10%] or 25% Rs. 370 per piece, whichever is higher or 25% Rs. 370 per piece, whichever is higher 5[10% or 650 Rs. per piece, whichever is higher] 6[10% or Rs. 390 per piece, whichever is higher] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 6203 41 00 (w.e.f. 11-5-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 6203 31 00 (w.e.f. 1-1-2020). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 6204 29 (w.e.f. 11-5-2007). 4. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 6204 31 00 (w.e.f. 1-1-2020). 5. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 6204 32 00 (w.e.f. 11-5-2007). 6. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6204 33 00 (w.e.f. 11-5-2007). 12 (1) (2) (3) (4) (5) --- Of silk: 1[6204 39 12 ---- Khadi 6204 39 19 ---- Other 6204 39 90 --- Other u u u - Dresses: 6204 41 -- Of wool or fine animal hair: 6204 41 10 --- House coats and like dresses u 6204 41 20 --- Blazers 6204 41 90 --- Other u u 6204 42 -- Of cotton: 6204 42 10 --- House coats and the like dresses u -] - - - - - - or 25% Rs. 350 per piece, whichever is higher 2[10% or Rs. 350 per piece, whichever is higher] 2[10% or 350 Rs. per piece, whichever is higher] 3[10% or Rs. 145 per piece, whichever is higher] 3[10% or Rs. 145 per piece, whichever is higher] 3[10% or 145 Rs. per piece, whichever is higher] 4[10% or Rs. 116 per piece, whichever is higher] 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 6204 39 11 (w.e.f. 1-1-2020). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 6204 39 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6204 41 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6204 42 (w.e.f. 11-5-2007). 13 (1) 6204 42 20 --- (2) 1[Handloom] 6204 42 90 --- Other (3) u u 6204 43 -- Of synthetic fibers: 6204 43 10 --- House coats and the like u 6204 43 90 --- Other 6204 44 00 -- Of artificial fibers u u 6204 49 -- Of other textile materials: --- Of silk: 6204 49 11 ---- House coats and dresses the like u 6204 49 19 ---- Other u (5) - - - - - - - (4) 2[10% or Rs. 116 per piece, whichever is higher] 1[10% or Rs. 116 per piece, whichever is higher] 3[10% or 145 Rs. per piece, whichever is higher] 3[10% or Rs. 145 per piece, whichever is higher] 4[10% or Rs. 145 per piece, whichever is higher] 5[10% or 145 Rs. per piece, whichever is higher] 5[10% or Rs. 145 per piece, whichever is higher] 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “dresses” (w.e.f. 1-1-2020). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 6204 42 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6204 43 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6204 44 00 (w.e.f. 11-5-2007). 5. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6204 49 (w.e.f. 11-5-2007). 14 (1) (2) 6204 49 90 --- Other (3) u 6204 51 00 - -- Skirts and divided skirts: Of wool or fine animal hair u 6204 52 00 -- Of cotton 6204 53 00 -- Of synthetic fibers 6204 59 -- Of other textile materials: 6204 59 10 --- Of silk 6204 59 90 --- Other - Trousers, bib overalls, breeches and shorts: and brace 6204 61 -- Of wool or fine animal hair: 6204 61 10 --- Trousers and shorts 204 61 90 --- Other 6[6204 62 -- Of cotton: u u u u u u (5) - - - - - - - - (4) 1[10% or 145 Rs. per piece, whichever is higher] 2[10% or Rs. 485 per piece, whichever is higher] 3[10%] 3[10%] 4[10%] 4[10%] 5[10% or Rs. 285 per piece, whichever is higher] 5[10% or Rs. 285 per piece, whichever is higher] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 6204 43 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6204 51 00 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items 6204 52 00 and 6204 53 00 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items 6204 59 (w.e.f. 11-5-2007). 5. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items 6204 61 (w.e.f. 11-5-2007). 6. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 6203 42 00 and the entries relating thereto (w.e.f. 1-1- 2020). 15 (1) (2) 6204 62 10 --- Handloom 6204 62 90 --- Other 6204 63 00 -- Of synthetic fibers (3) u u u 6204 69 -- Of other textile materials: --- Of silk: 6204 69 11 ---- Sequinned or beaded or u embroidered 6204 69 19 ---- Other 6204 69 90 --- Other u u (4) (5) or 25% 135 Rs. per piece, whichever is higher or 25% Rs. 135 per piece, whichever is higher -] 1[10%] - - - - 2[10% or Rs. 135 per piece, whichever is higher] 2[10% or Rs. 135 per piece, whichever is higher] 2[10% or Rs. 135 per piece, whichever is higher] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items 6204 63 00 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items 6204 69 (w.e.f. 11-5-2007). 16 (1) 6205 1[***] (2) (3) (4) (5) MEN'S OR BOY'S SHIRTS 2[6205 20- - Of cotton: 6205 20 10--- Handloom 6205 20 90--- Other 6205 30 00 - Of man-made fibers 6205 90 Of other textile materials: Of silk: - 4[-- --- 6205 90 11 ---- Khadi 6205 90 19 ---- Other 6205 90 90 --- Other u u u u u u - -] - - -] - or 25% Rs. 85 per piece, whichever is higher 25% or Rs. 85 per piece, whichever is higher 3[10% or 120 Rs. per piece, whichever is higher] 25% or Rs. 95 per piece, whichever is higher 25% or Rs. 95 per piece, whichever is higher 5[10% or Rs. 95 per piece, whichever is higher] 1. The tariff item 6205 10 00 omitted by 21 of 2006, s. 63(b) and the fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 6205 90 10 (w.e.f. 1-1-2020). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 6205 20 00 (w.e.f. 11-5-2007). 4. Subs. by 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 6205 90 10 (w.e.f. 1-1-2020). 5. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 6205 90 (w.e.f. 11-5-2007). 17 (1) 6206 (2) (3) (4) (5) WOMEN'S OR GIRL'S BLOUSES, SHIRTS AND SHIRT-BLOUSES 6206 10 - Of silk or silk waste: 6206 10 10 --- Of silk 6206 10 90 --- Other 6206 20 00 - Of wool or fine animal hair 3[6206 30- - Of cotton: 6206 30 10 --- Handloom 6206 30 90 --- Other 6206 40 00 - Of man-made fibers u u u u u u 6206 90 00 - Of other textile materials u 6207 MEN'S OR BOYS' SINGLETS AND OTHER VESTS, UNDERPANTS, BRIEFS, NIGHTSHIRTS, PYJAMAS, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES - Underpants and brifs: 1[10%] 1[10%] 2[10% or 135 Rs. per piece, whichever is higher] 25% or Rs. 95 per piece, whichever is higher or 25% Rs. 95 per piece, whichever is higher 4[10% or Rs. 120 per piece, whichever is higher] 5[10%] - - - - -] - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 6205 10 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6206 20 00 (w.e.f. 11-5-2007). 3. Subs. by 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 6206 30 00 (w.e.f. 1-1-2020). 4. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 6206 40 00 (w.e.f. 11-5-2007). 5. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6206 90 00 (w.e.f. 11-5-2007). 18 (1) (2) 6207 11 00 -- Of cotton (3) u 6207 19 -- Of other textile materials: 6207 19 10 --- Of synthetic fibers 6207 19 20 --- Of wool 6207 19 30 --- Of silk 4[6207 19 90 --- Other - Night shirts and pajamas: 6207 21 -- Of cotton: 6207 21 10 --- Handloom 6207 21 90 --- Other 6207 22 00 -- Of man-made fibres 6207 29 00 -- Of other textile materials u u u u u u u u (5) - (4) 1[10% or Rs. 28 per piece, whichever is higher] 2[10% or Rs. 30 per piece, whichever is higher] 3[10% or Rs. 30 per piece, whichever is higher] 3[10% or Rs. 30 per piece, whichever is higher] 25% or Rs. 30 per piece, whichever is higher 25% 25% 25% 5[10%] - - - - - - -] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 6207 11 00 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6207 19 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6207 21 00 (w.e.f. 11-5-2007). 4. Subs. by 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff items 6207 19 90 to 6207 22 90 (w.e.f. 1-1-2020). 5. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 6207 21 00, 6207 22 00 and 6207 29 00 (w.e.f. 11-5-2007). 19 (1) (2) (3) (4) (5) - Other: 6207 91 -- Of cotton: 6207 91 10 --- Dressing gowns and bathrobes 6207 91 20 --- Under shirts other than hand printed 6207 91 90 --- Other 2[***] u u u 1[10%] 1[10%] 1[10%] 6207 99 -- Of other textile materials: --- Of silk: 6207 99 11 ---- Dressing gowns and bathrobes u 6207 99 19 ---- Other u --- Of wool: 6207 99 21 ---- Dressing gowns and bathrobes u 6207 99 29 ---- Other 6207 99 90 --- Other u u 3[10% or Rs. 70 per piece, whichever is higher] 3[10% or Rs. 70 per piece, whichever is higher] 3[10% or Rs. 70 per piece, whichever is higher] 3[10% or Rs. 70 per piece, whichever is higher] 3[10% or Rs. 70 per piece, whichever is higher] - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 6207 91 (w.e.f. 11-5-2007). 2. The tariff item 6207 92 00 omitted by Act 21 of 2006, s. 63(b) and the fourth Schedule (w.e.f. 1-1-2007). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 6207 99 (w.e.f. 11-5-2007). 20 (1) 6208 (2) (3) (4) (5) WOMEN'S OR GIRLS' SINGLETS AND OTHER VESTS, SLIPS, PETTICOATS, BRIEFS, PANTIES, NIGHTDRESSES, PYJAMAS, NÉGLIGÉS, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES - Slips and petticoats: 6208 11 00 -- Of man-made fibers u 6208 19 -- Of other textile materials: 6208 19 10 --- Of cotton other printed than hand u 6208 19 90 --- Other - Nightdresses and pyjamas: 3[6208 21 -- Of cotton: 6208 21 10 --- Handloom 6208 21 90 --- Other 6208 22 00 -- Of man-made fibers 6208 29 -- Of other textile materials: 6208 29 10 -- Of silk 6208 29 20 --- Of wool u u u u u u 1[10% or Rs. 80 per piece, whichever is higher] 2[10% or Rs. 60 per piece, whichever is higher] 2[10% or Rs. 60 per piece, whichever is higher] 25% 25% 4[10%] 5[10%] 3[10%] - - - - -] - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 6208 11 00 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 6208 19 (w.e.f. 11-5-2007). 3. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 6208 21 00 (w.e.f. 1-1-2020). 4. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items 6208 21 00 and 6208 22 00 (w.e.f. 11-5-2007). 5. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items 6208 29 (w.e.f. 11-5-2007). 21 (1) (2) 6208 29 90 --- Other - Other: 6208 91 -- Of cotton: (3) u (4) (5) 1[10%] - 6208 91 10 --- Dressing gowns and bathrobes u 6208 91 90 --- Other u 6208 92 -- Of man-made fibers: 6208 92 10 --- Dressing gowns and bathrobes u 6208 92 90 --- Other u 6208 99 -- Of other textile materials: 6208 99 10 --- Dressing gowns and bathrobes of wool u 6208 99 20 --- Dressing gowns and bathrobes u of silk 6208 99 90 --- Other u 6209 BABIES' CLOTHING ACCESSORIES GARMENTS AND 2[10% or Rs. 95 per piece, whichever is higher] 2[10% or Rs. 95 per piece, whichever is higher] 3[10% or Rs. 65 per piece, whichever is higher] 3[10% or Rs. 65 per piece, whichever is higher] 4[10%] 4[10%] 4[10%] - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items 6208 29 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items 6208 91 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items 6208 92 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items 6208 99 (w.e.f. 11-5-2007). 22 (1) 1[***] (2) (3) (4) (5) 2[6209 20 - Of cotton: 6209 20 10 --- Handloom 6209 20 90 --- Other 6209 30 00 6209 90 - - Of synthetic fibers Of other textile materials: 6209 90 10 --- Of silk 6209 90 90 --- Other 6210 GARMENTS, MADE UP OF FABRICS OF HEADING 5602, 5603, 5903, 5906 OR 5907 u u u u u 25% 25% 3[10%] 3[10%] 3[10%] - -] - - - 6210 10 00 6210 20 - - Of fabrics of heading 5602 or 5603 u 3[10%] - Other garments, of the type described in subheadings 6201 11 to 6201 19: 6210 20 10 --- Outer garments, of rubberised textile fabrics u 6210 20 20 --- Outer garments, of fabrics impregnated, coated, covered or laminated with preparations of cellulose derivatives and other piece, artificial plastic materials 6210 20 30 --- Outer garments, of impregnated fabrics or otherwise coated u u - - - 4[10% or Rs. 365 per piece, whichever is higher] 4[10% or Rs. 365 per piece, whichever is higher] 4[10% or Rs. 365 per piece, whichever is higher] 1. The tariff item 6209 10 00 omitted by Act by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 6209 20 00 (w.e.f. 1-1-2020). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items 6209 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items 6210 20 (w.e.f. 11-5-2007). 23 (1) (2) 6210 20 90 --- Other (3) u 6210 30 - 6210 30 10 --- 6210 30 20 --- Other garments, of the type described in subheadings 6202 11 to 6202 19: fabrics Outer garments, of impregnated, coated, covered or laminated with preparations of cellulose derivatives and other piece, artificial plastic materials u Outer garments, of rubberised textile fabrics u 6210 30 30 --- Outer garments, of otherwise impregnated fabrics u 6210 30 90 --- Other u 6210 40 6210 40 10 - --- Other men's or boys' garments: Bullet proof disposal jacket and the like jacket, bomb u 6210 40 90 --- Other u (5) - (4) 1[10% or Rs. 365 per piece, whichever is higher] - - - - - - 2[10% or Rs. 305 per piece, whichever is higher] 2[10% or Rs. 305 per piece, whichever is higher] 2[10% or 305 Rs. per piece, whichever is higher] 2[10% or Rs. 305 per piece, whichever is higher] 3[10% or Rs. 65 per piece, whichever is higher] 3[10% or Rs. 65 per piece, whichever is higher] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items 6210 20 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items 6210 30 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items 6210 40 (w.e.f. 11-5-2007). 24 (1) (2) (3) (4) 6210 50 00 - Other women's garments or girls' u 6211 TRACK SUITS, SKI SUITS AND SWIMEAR; OTHER GARMENTS - Swimwear: 6211 11 00 -- Men's or boys' 6211 12 00 -- Women's or girls' 6211 20 00 -- Ski suits - Other garments, men's or boys': 3[***] 6211 32 00 -- Of cotton 6211 33 00 -- Of man-made fibers 5[6211 39-- -- Of other textile materials: ---- Of silk: 6211 39 11 ---- Handloom 6211 39 19 ---- Other 6211 39 90 --- Other - Other garments, women's or girls': u u u u u u u u 1[10% or Rs. 65 per piece, whichever is higher] 2[10%] 2[10%] 2[10%] 4[10% or Rs. 135 per piece, whichever is higher] 4[10% or Rs. 135 per piece, whichever is higher] 25% 25% 25% (5) - - - - - - - - -] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items 6210 50 00 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items 6211 11 00, 62 11 12 00 and 6211 33 00 (w.e.f. 11-5-2007). 3. The tariff item 6211 31 00 omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 4. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items 6211 32 00 and 6211 33 00 (w.e.f. 11-5-2007). 5. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 6208 21 00 (w.e.f. -1-1-2020). 25 (2) (3) (4) (5) (1) 1[***] 6211 42 6211 42 10 -- --- Of cotton: Kurta and salwar with or without duppatta u 2[10% or Rs. 135 per piece, whichever is higher] 2[10% or 135 Rs. per piece, whichever is higher] 3[10% or Rs. 135 per piece, whichever is higher] - - - - - - -] -] 6211 42 90 --- Other 6211 43 00 -- Of man-made fibers: u u 4[6211 49 - - Of other textile materials: 6211 49 10 --- Of wool or fine animal hair u 10% 5[---- Of silk: 6211 49 21 ---- Khadi 6211 49 29 ---- Other 6211 49 90 - - - Other u u u 25% 25% 10% 6212 BRASSIERES, GIRDLES, CORSETS, BRACES, SUSPENDERS, GARTERS AND SIMILAR ARTICLES AND PARTS THEREOF, WHETHER OR NOT KNITTED OR CROCHETED 1. Tariff item 621 1 41 00 omitted by Act 8 of 2011, s. 60(a) (ii) and the Fifth Schedule (w.e.f. 01-01-2012). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items 6211 42 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items 6211 43 00 (w.e.f. 11-5-2007). 4. Subs. by Act 8 of 2011, s. 60(a) (ii) and the Fifth Schedule, for tariff item 62 11 49 00 (w.e.f. 01-01-2012). . 5. Ins. by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 26 (1) (2) 6212 10 00 - Brassieres (3) u 6212 20 00 - Girdles and panty-girdles u 6212 30 00 - Corselettes 6212 90 6212 90 10 - --- Other: Suspender suspender garters and the like belts, braces, 6212 90 90 --- Other 6213 3[***] 6213 20 00 6213 90 HANDKERCHIEFS - - Of cotton Other: 6213 90 10 --- Of man-made fibers 6213 90 90 --- Of other textile materials 6214 10 - Of silk or silk waste: u u u u u u (4) 1[10% or Rs. 30 per piece, whichever is higher] 1[10% or Rs. 30 per piece, whichever is higher] 1[10% or Rs. 30 per piece, whichever is higher] 2[10% or Rs. 30 per piece, whichever is higher] 2[10% or Rs. 30 per piece, whichever is higher] 4[10%] 4[10%] 4[10%] (5) - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items 6211 49 00 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items 6212 (w.e.f. 11-5-2007). 3. The tariff item 62 13 10 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. -7-2007. 4. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 6213(w.e.f. 11-5-2007). 27 (1) (2) 6214 10 10 --- Scarves of silk measuring 60 cms or less (3) u 6214 10 20 --- Shawls, scarves (exceeding 60 cms) and the like u 2[6214 10 30 --- Of handloom 6214 10 90 --- Other 6214 20 6214 20 10 - --- Of wool or fine animal hair: Shawls 4[----- Scarves: 6214 20 21 ---- Khadi 6214 20 29 ---- Other u u u u u (5) - - -] - - - - (4) 1[10% or Rs. 390 per piece, whichever is higher] 1[10% or Rs. 390 per piece, whichever is higher] or 10% Rs. 390 per piece, whichever is higher 1[10% or 390 Rs. per piece, whichever is higher] 3[10% or Rs. 180 per piece, whichever is higher] or 25% Rs. 180 per piece,- whichever is higher 25% or 180 Rs. per piece,- whichever is higher 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items 6214 10 (w.e.f. 11-5-2007). 2. Ins. by Notification No. 109/2008, dated 24-09-2008 (w.e.f. 1-10-2008). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items 6214 20 (w.e.f. 11-5-2007). 4. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for 6214 20 20 to 6214 20 30 (w.e.f. 1-1-2020). 28 (1) (2) (3) (4) (5) 6214 20 31 ---- ---- Mufflers: Khadi 6214 20 39---- --- Other 6214 20 90 --- Other 6214 30 00 6214 40 00 6214 90 - - - Of synthetic fibers Of artificial fibers Of other textile materials: 6214 90 10 --- Abrabroomal, cotton 6214 90 21 --- ---- Chadars, cotton: Grey 6214 90 22 ---- White bleached u u u u u u u u or 25% Rs. 180 per piece,- whichever is higher or 25% Rs. 180 per piece,- ”; whichever is higher 1[10% or Rs. 180 per piece, whichever is higher] 2[10%] 2[10%] 3[10% or Rs. 75 per piece, whichever is higher] 3[10% or Rs. 75 per piece, whichever is higher] 3[10% or Rs. 75 per piece, whichever is higher] -] - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items 6214 20 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items 6214 30 00 and 6214 40 00 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items 6214 90 (w.e.f. 11-5-2007). 29 (1) (2) 6214 90 29 ---- Other --- Odhani, cotton: 6214 90 31 ---- Grey 6214 90 32 ---- White bleached 6214 90 39 ---- Other 6214 90 40 --- Scarves, cotton (3) u u u u u 6214 90 50 --- Shawls, mufflers and the like, of cotton u 6214 90 60 --- Shawls, mufflers and the like of man-made fibers u (5) - (4) 1[10% or Rs. 75 per piece, whichever is higher] - - - - - - 1[10% or Rs. 75 per piece, whichever is higher] 1[10% or Rs. 75 per piece, whichever is higher] 1[10% or Rs. 75 per piece, whichever is higher] 1[10% or Rs. 75 per piece, whichever is higher] 1[10% or Rs. 75 per piece, whichever is higher] 1[10% or Rs. 75 per piece, whichever is higher] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items 6214 90 (w.e.f. 11-5-2007). 30 (1) (2) 6214 90 90 --- Other 6215 TIES, BOW AND CRAVATS 2[6215 10- - Of silk or silk waste: 6215 10 10--- Khadi 6215 10 90--- Other 6215 20 00 - Of man-made fibers 6215 90 - Of other textile materials: 6215 90 10 --- Of cotton 6215 90 90 ---- Other (3) u u u u u u 6216 GLOVES, MITTENS AND MITTS (5) - (4) 1[10% or Rs. 75 per piece, whichever is higher] 25% or Rs. 55 per piece,- whichever is higher 25% or Rs. 55 per piece,- whichever is higher] 3[10% or Rs. 55 per piece, whichever is higher] 3[10% or Rs. 55 per piece, whichever is higher] 3[10% or Rs. 55 per piece, whichever is higher] - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items 6214 90 (w.e.f. 11-5-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for 6214 20 20 and 6214 20 30 (w.e.f. 1-1-2020). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 6215 (w.e.f. 11-5-2007). 31 (1) 6216 00 (2) (3) (4) (5) - Gloves, mittens and mitts: 6216 00 10 --- Of cotton 2[6216 00 20 --- Of Handloom 6216 00 90 --- Other pa pa pa 1[10%] 10% - -] 1[10%] - 6217 OTHER MADE UP CLOTHING ACCESSORIES; PARTS OF GARMENTS OR OF CLOTHING ACCESSORIES, OTHER THAN THOSE OF HEADING 6212 6217 10 - Accessories: 6217 10 10 --- For articles of apparel of cotton kg. 6217 10 20 --- For articles of apparel of kg. synthetic fibers 6217 10 30 --- For articles of apparel of wool kg. 6217 10 40 --- For articles of apparel of silk kg. 6217 10 50 6217 10 60 6217 10 70 --- For articles of apparel of regenerated fiber kg. --- For articles of apparel of other fibers kg. --- Stockings, socks sockettes and the like of cotton kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items 6216 and 6217 (w.e.f. 11-5-2007). 2. Ins. by the Notification No. 109/2008 dated 24.09.2008 (w.e.f. 1-10-2008). 32 (1) (2) (3) (4) (5) 6217 90 - Parts: 6217 90 10 --- Collar cuffs and the like of kg. 6217 90 20 --- Of silk cotton 6217 90 30 --- Of wool kg. kg. 6217 90 40 --- Separately presented removable linings for raincoats and other kg. 1[10%] 1[10%] 1[10%] 1[10%] 6217 90 90 --- Other kg. 1[10%] - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items 6216 and 6217 (w.e.f. 11-5-2007). 33 Other Made Up Textile Articles; Sets; Worn Clothing and Worn Textile Articles; Rags CHAPTER 63 1. Sub-Chapter I applies only to made up articles, of any textile fabric. NOTES 2. Sub-Chapter I does not cover: (a) Goods of Chapters 56 to 62; or (b) Worn clothing or other worn articles of heading 6309. 3. Heading 6309 applies only to the following goods: (a) Articles of textile materials: (i) Clothing and clothing accessories, and parts thereof; (ii) Blankets and travelling rugs; (iii) Bed linen, table linen, toilet linen and kitchen linen; (iv) Furnishing articles, other than carpets of headings 5701 to 5705 and tapestries of heading 5805; (b) Footwear and headgear of any material other than asbestos. In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements: (i) they must show signs of appreciable wear, and (ii) they must be presented in bulk or in bales, sacks or similar packings. 1[SUB-HEADING NOTE Sub-heading 6304 20 covers articles made 2[from warp knit fabrics], impregnated or coated with alpha- cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphosmethyl (ISO).] 1. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth schedule (w.e.f. 1-1-2017). 2. Subs. by Act 7 of 2017, s. 110(b) and the third Schedule, for “from fabrics” (w.e.f. 31-3-2017). 1 Description of goods Unit Rate of duty (2) (3) Std. (4) Prefnl. Areas (5) Tariff Item (1) 6301 6301 10 00 6301 20 00 -- -- 6301 30 00 - 6301 40 00 - 6301 90 - 6301 90 10 --- I. OTHER MADE UP TEXTILE ARTICLES BLANKETS AND TRAVELLING RUGS Electric blankets Blankets (other than electric blankets) and travelling rugs, of wool or fine animal hair Blankets (other than electric blankets) and travelling rugs, of cotton Blankets (other than electric blankets) and travelling rugs, of synthetic fibers Other blankets and travelling rugs: blankets Jute blankets of blended jute including 6301 90 90 --- Other 6302 6302 10 - BED LINEN, TABLE LINEN, TOILET LINEN AND KITCHEN LINEN linen, Bed crocheted: knitted or 6302 10 10 --- Of cotton 6302 10 90 --- Other u u u u u u u u 1[10%] 2[10% or Rs. 275 per piece, is whichever higher] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the second schedule, for tariff items (except tariff item 6301 20 00, 6302 21 and 6302 31 00 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the second Schedule, ibid., for tariff item 6301 20 00 (w.e.f. 11-5-2007). 2 (1) (2) (3) (4) (5) 1[6302 21 630221 10 - -- -- Other bed linen, printed: Of Cotton Handloom 6302 21 90 -- Other 6302 22 00 6302 29 00 -- -- - Of man-made fibers Of other textile materials Other bed linen: 6302 31 00 -- Of cotton kg. kg. kg. kg. kg. 6302 32 00 -- Of man-made fibers kg. 10% or Rs. 108 piece, per whichever is higher 10% or Rs. 108 piece, per is whichever higher 2[10%] 2[10%] 3[10% or Rs. 96 piece, per whichever is higher] 2[10%] 6302 39 00 -- Of other textile materials kg. 2[10%] 6302 40 -- 6302 40 10 6302 40 20 6302 40 30 --- --- --- knitted or Table crocheted: linen, Of silk Of wool or fine animal hair Of cotton 6302 40 40 --- Of man-made fibers 6302 40 90 --- Other kg. kg. kg. kg. kg. 2[10%] 2[10%] 2[10%] 2[10%] [10%] - -] - - - - - - - - - - 1. Subs. by Notification No. 109/2008, dated 24-09-2008 (w.e.f. 1-10-2008). 2. Subs. by Act 22 of 2007, s. 114(i) and the second schedule, for tariff items Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff items (except tariff item 6301 20 00, 6302 21 and 6302 31 00 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for tariff item 6302 31 00 (w.e.f. 11-5-2007). 3 (1) (2) (3) (4) (5) 1[6302 51 6302 51 10 6302 51 90 2[***] 6302 53 00 6302 59 00 4[6302 60 6302 60 10 6302 60 90 5[6302 91 - -- -- -- -- -- -- -- -- -- Other table linen: Of cotton Handloom Other Of man-made fibers kg. kg. kg. Of other textile materials kg. Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton Handloom Other Of cotton 6302 91 10 -- Handloom 6302 91 90 -- Other 6302 93 00 -- Of man-made fibers kg. kg. kg. kg. kg. 6302 99 00 -- Of other textile materials kg. 6303 6[***] CURTAINS (INCLUDING DRAPES) AND INTERIOR BLINDS; CURTAIN OR BED VALANCES - Knitted or crocheted: 10% 10% 3[10%] 3[10%] 10% 10% 10% 10% 3[10%] 3[10%] - -] - - - -] - -] - - 1. Subs. by Notification No. 109/2008, dated 24-09-2008, for tariff item 6302 51 00 (w.e.f. 1-10-2008). 2. The tariff item 6302 52 00 omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 3. Subs. by Act 22 of 2007, s. 114(i) and the second schedule, for tariff items (except tariff item 6301 20 00, 6302 21 and 6302 31 00 (w.e.f. 11-5-2007). 4. Subs. by Notification No. 109/2008, dated 24-09-2008, for 6302 60 00 (w.e.f. 1-10-2008). 5. Subs., ibid., dated 24-09-2008, for 6302 91 00 (w.e.f. 1-10-2008). 6. The tariff item 6303 11 00 omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-7-2007). 4 (1) 6303 12 00 6303 19 00 6303 91 00 6303 92 00 6303 99 -- -- -- -- -- -- (2) Of synthetic fibers Of other textile materials Other: Of cotton Of synthetic fibers Of other textile materials: 6303 99 10 --- Silk shower curtains 6303 99 90 --- Other 6304 OTHER FURNISHING ARTICLES, EXCLUDING THOSE OF HEADING 9404 6304 11 00 6304 19 - -- -- Bedspreads: Knitted or crocheted Other: 6304 19 10 --- Bed sheets and bedcovers, of cotton 6304 19 20 --- Bedspreads of silk 6304 19 30 --- Bed sheets and bedcovers of man-made fibers 2[630419 40 6304 19 90 3[6304 20 00 --- --- - Bed sheets and bedcovers of cotton, Handloom Other Bed nets, of warp knit fabrics specified in Sub-heading Note 1 to this Chapter (3) kg. kg. kg. kg. kg. kg. u u u u u u u (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 10% 1[10%] 10% (5) - - - - - - - - - - -] - -] 1. Subs. by Act 22 of 2007, s. 114(i) and the second schedule, for tariff items, for tariff items (except tariff item 6301 20 00, 6302 21 and 6302 31 00 (w.e.f. 11-5-2007). 2. Ins. by the Notification No. 109/2008 dated 24-09-2008 (w.e.f. 1-10-2008). 3. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 5 (1) 6304 91 - -- (2) Other: Knitted or crocheted: 6304 91 10 --- Silk belt 6304 91 20 --- Woollen cushion cover 6304 91 90 --- Other 6304 92 -- Not knitted or crocheted, of cotton: 2[Counterpanes 6304 92 11 --- Of Handloom 6304 92 19 --- --- Other Napkins 6304 92 21 --- Of Handloom 6304 92 29 --- Other --- Pillow case and pillow slip 6304 92 31 --- Of Handloom 6304 92 39 --- Other --- Tablecloth and table cover 6304 92 41 --- Of Handloom 6304 92 49 --- Other 6304 92 50 --- Terry towel 6304 92 60 --- 6304 92 70 --- than terry Towels, other towel Mosquito nets 3[Cushion covers 6304 92 81 --- Of Handloom 6304 92 89 --- Other --- Other furnishing articles (3) (4) (5) u u u u u u u u u u u u u u u u 1[10%] 1[10%] 1[10%] 10% 10% 10% 10% 10% 10% 10% 10% 1[10%] 1[10%] 1[10%] 10% 10% - - - - - - - -] - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the second schedule, for tariff items, for tariff items (except tariff item 6301 20 00, 6302 21 and 6302 31 00 (w.e.f. 11-5-2007). 2. Subs. by Notification No. 109/2008, dated 24-09-2008 (w.e.f. 1-10-2008). 3. Subs., ibid., dated 24-09-2008 (w.e.f. 1-10-2008). 6 (1) (2) 6304 92 91 --- Of Handloom 6304 92 99 --- Other 6304 93 00 -- 6304 99 -- Not knitted or crocheted, of synthetic fibers Not knitted or crocheted, of other textile material: 6304 99 10 --- --- Silk cushion covers 2[Other 6304 99 91 --- Of silk, handloom 6304 99 92 --- Of wool, handloom 6304 99 99 --- Other (3) u u u u u u u 6305 6305 10 - SACKS AND BAGS, OF A KIND USED THE FOR PACKING OF GOODS Of jute or of other textile bast fibers of heading 5303: 6305 10 10 --- Jute bagging for raw cotton kg. 6305 10 20 --- Jute corn (grains) sacks 6305 10 30 --- Jute hessian bags 6305 10 40 --- Jute sacking bags 6305 10 50 --- Jute wool sacks 6305 10 60 --- Plastic coated or paper cum polythene lined jute bags and sacks kg. kg. kg. kg. kg. 6305 10 70 --- Paper laminated hessian jute kg. 6305 10 80 --- Jute soil savers 6305 10 90 --- Other 6305 20 00 - Of cotton kg. kg. kg. (4) 10% 10% 1[10%] 1[10%] 10% 10% 10% 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] (5) - -] - - - - -] - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the second schedule, for tariff items, for tariff items (except tariff item 6301 20 00, 6302 21 and 6302 31 00 (w.e.f. 11-5-2007). 2. Subs. by Notification No. 109/2008, dated 24-09-2008 (w.e.f. 1.10.2008). 7 (1) (2) (3) (4) (5) - man-made Of materials: textile 6305 32 00 -- 6305 33 00 -- Flexible containers intermediate bulk Other, of polyethylene or polypropylene strip or the like 6305 39 00 6305 90 00 -- - Other Of other textile materials kg. kg. kg. kg. 6306 - -- -- 2[***] 6306 12 00 6306 19 6306 19 10 --- 6306 19 20 6306 19 30 6306 19 90 3[***] 6306 22 00 6306 22 00 6306 29 --- --- --- - -- -- -- TARPAULINS, AWNINGS AND SUNBLINDS; TENTS; SAILS FOR BOATS, SAILBOARDS OR LAND CRAFT; CAMPING GOODS Tarpaulins, awnings and sunblinds: Of synthetic fibers kg. Of other textile materials: tarpaulins Jute DW tarpaulin) (including kg. Blinds or awnings of coir Venetian or Austrian blinds Other Tents: Of synthetic fibers Of synthetic fibers Of other textile materials: kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the second schedule, for tariff items, for tariff items (except tariff item 6301 20 00, 6302 21 and 6302 31 00 (w.e.f. 11-5-2007). 2. The tariff item 6306 11 00 by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 3. The tariff item 6306 21 00 by s. 63(b) and the Fourth Schedule, ibid. (w.e.f. 1-7-2007). 8 (3) kg. kg. (4) 1[10%] 1[10%] (1) 6306 29 10 --- (2) Of jute 29 -- Other 2[6306 90 3[6306 00 40 - Pneumatic mattresses u 10% 6306 90 - 6306 90 10 - - - Other: Of cotton 6306 90 90 - - - Of other textile materials 6307 6307 10 - OTHER MADE UP ARTICLES, INCLUDING DRESS PATTERNS Floor-cloths, dusters and cleaning cloths: dish-cloths, similar 6307 10 10 6307 10 20 --- --- Of cotton Of man-made fibers 4[6307 30 10 --- Of cotton, handloom 6307 10 90 --- Other 6307 20 6307 20 10 6307 20 90 6307 90 - --- --- - --- Life-jackets and life-belts: Of cotton Other Other: Dress materials printed: hand 6307 90 11 ---- Of cotton 6307 90 12 ---- Of silk kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 10% 10% 1[10%] 1[10%] 10% 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] (5) - -- - - -] - - -] - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the second schedule, for tariff items, for tariff items (except tariff item 6301 20 00, 6302 21 and 6302 31 00 (w.e.f. 11-5-2007). 2. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for tariff items 6306 29 90, 6306 31 00, sub-heading 6306 39, tariff items 6306 39 10 to 6306 49 00 and the entries relating thereto (w.e.f. 1-1-2007). 3. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for tariff item 6306 40 00 to 6306 99 00 and the entries relating thereto (w.e.f. 1-1-2012). 4. Ins. by Notification No. 109/2008, dated 24-09-2008 (w.e.f. 1-10-2008). 9 (1) 6307 90 13 6307 90 19 6307 90 20 6307 90 90 6308 00 00 ---- ---- --- --- 6309 00 00 6310 (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - - (3) kg. kg. kg. kg. kg. (2) Of man-made fibers Other Made up articles of cotton Other II. SETS SETS CONSISTING OF WOVEN FABRIC AND YARN, WHETHER OR NOT WITH ACCESSORIES, FOR MAKING UP INTO RUGS, TAPESTRIES, EMBROIDERED TABLE CLOTHS OR SERVIETTES, OR SIMILAR TEXTILE ARTICLES, PUT UP IN PACKINGS FOR RETAIL SALE III. Worn Clothing and Worn Textile Articles; Rags WORN CLOTHING AND OTHER WORN ARTICLES kg. 1[10%] - 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 - Sorted: 6310 10 10 --- Woollen rags 6310 10 20 --- Cotton rags 6310 10 30 6310 10 90 --- --- - Gunny cuttings Other Other: 6310 90 10 --- Woollen rags kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the second schedule, for tariff items, for tariff items (except tariff item 6301 20 00, 6302 21 and 6302 31 00 (w.e.f. 11-5-2007). 10 (1) 6310 90 20 6310 90 30 6310 90 40 --- --- --- (2) Cotton rags Gunny cuttings Synthetic rags 6310 90 90 --- Other (3) kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the second schedule, for tariff items, for tariff items (except tariff item 6301 20 00, 6302 21 and 6302 31 00 (w.e.f. 11-5-2007). 11 Footwear, Headgear, Umbrellas, Sun Umbrellas, Walking-Sticks, Seat-Sticks, Whips, Riding-Crops and Parts Thereof; Prepared Feathers and Articles made Therewith; Artificial Flowers; Articles of Human Hair SECTION XII CHAPTER 64 Footwear, Gaiters and the Like; Parts of Such Articles 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; (b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI); (c) Worn footwear of heading 6309; (d) Articles of asbestos (heading 6812); (e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 9021); 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 6406, 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 9606. 3. For the purposes of this Chapter: (a) 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 (b) the term “leather” refers to the goods of headings 4107 and 4112 to 4114. 4. Subject to Note 3 to this Chapter: (a) 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; (b) 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. SUB-HEADING NOTE For the purposes of sub-headings 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, springs, 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. 1 Tariff Item Description of goods Unit Rate of duty (2) (3) (4) (5) Standard Preferential Areas WATERPROOF FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR OF PLASTICS, THE UPPERS OF WHICH ARE NEITHER FIXED TO THE SOLE NOR ASSEMBLED BY STITCHING, RIVETING, NAILING, SCREWING, PLUGGING OR SIMILAR PROCESSES Footwear incorporating a protective metal toe-cap: Of rubber Other Other footwear: Covering the ankle but not covering the knee: Of rubber Other Other: Of rubber Other OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS Sports footwear: Ski-boots, cross-country ski footwear and snowboard boots: Of rubber Other -- --- --- - --- --- --- - --- --- - --- --- --- pa pa pa pa pa pa 1[35%] 1[35%] 1[35%] 1[35%] 1[35%] 1[35%] pa pa 1[35%] 1[35%] - - - - - - - - (1) 6401 6401 10 6401 10 10 6401 10 90 2*** 6401 92 6401 92 10 6401 92 90 6401 99 6401 99 10 6401 99 90 6402 6402 12 6402 12 10 6402 12 90 1. Subs by Act 12 of 2020, s. 117(a) and The Second Schedule for the entry in column (4) occurring against all the tariff items of headings 6401, 6402, 6403, 6404 and 6405, for “25%” (w.e.f. 27-3-2020). 2. In heading 640 1, sub-heading 640 1 91, tariff items 6401 9 1 10 and 6401 91 90 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2 (1) 6402 19 6402 19 10 6402 19 90 6402 20 6402 20 10 6402 20 90 2*** 6402 91 6402 91 10 6402 91 90 6402 99 6402 99 10 6402 99 90 6403 6403 12 00 6403 19 6403 19 10 6403 19 20 (3) (4) (5) (2) Other: Of rubber Other Footwear with upper straps or thongs assembled to the sole by means of plugs: Of rubber Other Other footwear: Covering the ankle: Of rubber Other Other: Of rubber Other pa pa pa pa pa pa pa pa 1[35%] 1[35%] 1[35%] 1[35%] 1[35%] 1[35%] 1[35%] 1[35%] FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER Sports footwear: Ski-boots, cross-country ski footwear and snowboard boots pa 1[35%] - --- --- - --- --- - -- --- --- -- --- --- - -- - - - - - - - - - - - - Other: -- --- With outer soles of leather --- With outer soles of rubber 6403 19 90 --- Other pa pa pa 1[35%] 1[35%] 1[35%] 1. Subs by Act 12 of 2020, s. 117(a) and The Second Schedule for the entry in column (4) occurring against all the tariff items of headings 6401, 6402, 6403, 6404 and 6405, for “25%” (w.e.f. 27-3-2020). 2. In heading 6402, sub-heading 6402 30, tariff items 6402 30 I0 and 6402 30 90 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 3 (1) 6403 20 - (2) Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe: All leather, closed toe: For men For women - ---- ---- For children ---- ---- Other --- ---- ---- All leather, open toe: For men For women For children ---- ---- Others --- --- --- - - -- --- ---- ---- Of leather soles with embroidered uppers Kolapuri chappals and similar footwear Other Other footwear, incorporating a protective metal toe-cap Other footwear, with outer soles of leather: Covering the ankle: All leather shoes: For men For women For children ---- ---- Other (3) (4) (5) pa pa pa pa pa pa pa pa pa pa pa pa pa pa pa 1[35%] 1[35%] 1[35%] 1[35%] 1[35%] 1[35%] 1[35%] 1[35%] 1[35%] 1[35%] 1[35%] 1[35%] 1[35%] 1[35%] 1[35%] - - - - - - - - - - - - - - - 6403 20 11 6403 20 12 6403 20 13 6403 20 19 6403 20 21 6403 20 22 6403 20 23 6403 20 29 6403 20 30 6403 20 40 6403 20 90 2*** 6403 40 00 6403 51 6403 51 11 6403 51 12 6403 51 13 6403 51 19 1. Subs by Act 12 of 2020, s. 117(a) and The Second Schedule for the entry in column (4) occurring against all the tariff items of headings 6401, 6402, 6403, 6404 and 6405, for “25%” (w.e.f. 27-3-2020). 2. In heading 6403, tariff item 6403 30 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 4 (1) 6403 51 90 6403 59 6403 59 10 6403 59 20 6403 59 30 6403 59 90 6403 91 6403 91 10 6403 91 20 6403 91 90 6403 99 6403 99 10 6403 99 20 6403 99 90 6404 6404 11 6404 11 10 6404 11 20 6404 11 90 6404 19 (2) Other Other: For men For women For children Other Other footwear: Covering the ankle: Leather boots and other footwear with rubber sole Leather footwear with plastic and synthetic sole Other Other: Leather sandals with rubber sole Leather sandals with plastic or synthetic sole Other FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF TEXTILE MATERIALS Footwear with outer soles of rubber or plastics: Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: Of rubber sole with canvas upper Of rubber sole with leather cloth uppers Other Other: --- -- --- --- --- --- - --- --- --- --- -- --- --- --- - -- --- --- --- -- (3) pa pa pa pa pa pa pa pa pa pa pa (4) 1[35%] 1[35%] 1[35%] 1[35%] 1[35%] 1[35%] 1[35%] 1[35%] 1[35%] 1[35%] 1[35%] pa pa pa 1[35%] 1[35%] 1[35%] (5) - - - - - - - - - - - - - - 1. Subs by Act 12 of 2020, s. 117(a) and The Second Schedule for the entry in column (4) occurring against all the tariff items of headings 6401, 6402, 6403, 6404 and 6405, for “25%” (w.e.f. 27-3-2020). 5 (1) 6404 19 10 6404 19 20 6404 19 90 6404 20 00 6405 6405 10 00 6405 20 00 6405 90 00 6406 6406 10 6406 10 10 6406 10 20 6406 10 30 6406 10 40 6406 10 90 3[6406 20 00 6406 90 6406 90 10 6406 90 20 --- --- --- - - - - - --- --- --- --- --- - - --- --- (2) Of rubber sole with canvas upper Of rubber sole with leather cloth uppers Other Footwear with outer soles of leather or composition leather OTHER FOOTWEAR With uppers of leather or composition leather With uppers of textile materials Other PARTS OF FOOTWEAR (INCLUDING UPPERS WHETHER OR NOT ATTACHED TO SOLES OTHER THAN OUTER SOLES); REMOVABLE IN- SOLES, HEEL CUSHIONS AND SIMILAR ARTICLES; GAITERS, LEGGINGS AND SIMILAR ARTICLES, AND PARTS THEREOF Uppers and parts thereof, other than stiffeners: Embroidered uppers of textile materials Leather uppers (prepared) Goat lining Sheep lining Other Outer soles and heels, of rubber or plastics Other: Of wood Leather parts other than soles and prepared uppers (3) pa pa pa pa pa pa pa kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[35%] 1[35%] 1[35%] 1[35%] 1[35%] 1[35%] 1[35%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] (5) - - - - - - - - - - - - - - - 1. Subs by Act 12 of 2020, s. 117(a) and The Second Schedule for the entry in column (4) occurring against all the tariff items of headings 6401, 6402, 6403, 6404 and 6405, for “25%” (w.e.f. 27-3-2020). 2. Subs. by s. 117(a) and The Second Schedule, ibid., for the entry in column (4) occurring against all the tariff items of heading 6406, for “15%” (w.e.f. 27-3-2020). 3. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for tariff items 6406 20 00 to 6406 91 00, sub-heading 6406 99, tariff items 6406 99 10 to 6406 99 90 and the entries relating thereto (w.e.f. 1-1-2012). 6 (1) 6406 90 30 6406 90 40 6406 90 50 6406 90 90 --- --- --- --- (2) Leather soles Gaiters, leggings and similar articles Parts of gaiters, leggings and similar articles Other (3) kg. kg. kg. kg. (4) 1[20%] 1[20%] 1[20%] 1[20%] (5) - - - -] 1. Subs. by Act 12 of 2020, s. 117(a) and The Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 6406, for “15%” (w.e.f. 27-3-2020). 7 CHAPTER 65 Headgear and Parts Thereof NOTES l. This Chapter does not cover: (a) Worn headgear of heading 6309; (b) Asbestos headgear (heading 6812); or (c) Dolls' hats, other toy hats or carnival articles of Chapter 95. 2. Heading 6502 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals. Tariff Item Description of goods Unit Rate of duty (1) 6501 6501 00 - (2) (3) (4) (5) Standard Preferential Areas HAT-FORMS, HAT BODIES AND HOODS OF FELT, NEITHER BLOCKED TO SHAPE NOR WITH MADE BRIMS; PLATEAUX AND MANCHONS (INCLUDING SLIT MANCHONS), OF FELT Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt: --- --- --- Of cotton Of wool and fur felt Other kg. kg. kg. 1[10%] 1[10%] 1[10%] - - - 6501 00 10 6501 00 20 6501 00 90 6502 6502 00 - HAT-SHAPES, PLAITED OR MADE BY ASSEMBLING STRIPS OF ANY MATERIAL, NEITHER BLOCKED TO SHAPE, NOR WITH MADE BRIMS, NOR LINED, NOR TRIMMED Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed 6502 00 10 --- Of cotton kg. 1[10%] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 1 (3) kg. kg. (4) 1[10%] 1[10%] kg. 1[10%] (5) - - - (2) --- --- Of wool Other (1) 6502 00 20 6502 00 90 2*** 6504 00 00 6505 3[6505 6505 00 - HATS AND OTHER HEADGEAR, PLAITED OR MADE BY ASSEMBLING STRIPS OF ANY MATERIAL, WHETHER OR NOT LINED OR TRIMMED HATS AND OTHER HEADGEAR, KNITTED OR CROCHETED, OR MADE UP FROM LACE, FELT OR OTHER TEXTILE FABRIC, IN THE PIECE (BUT NOT IN STRIPS), WHETHER OR NOT LINED OR TRIMMED; HAIR-NETS OF ANY MATERIAL, WHETHER OR NOT LINED OR TRIMMED HATS AND OTHER HEADGEAR, KNITTED OR CROCHETED, OR MADE UP FROM LACE, FELT OR OTHER TEXTILE FABRIC, IN THE PIECE (BUT NOT IN STRIPS), WHETHER OR NOT LINED OR TRIMMED; HAIR-NETS OF ANY MATERIAL, WHETHER OR NOT LINED OR TRIMMED Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: 6505 00 10 6505 00 90 6506 6506 10 6506 10 10 --- --- - --- Hair nets kg. Other kg. Kg. 10% Kg. 10% - -] OTHER HEADGEAR, WHETHER OR NOT LINED OR TRIMMED Safety headgear: Speed glass welding helmets or other helmets meant for industrial use u 1[10%] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Tariff item 6503 00 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 3. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for heading 6505, tariff items 6505 10 00 and 6505 90 00 and the entries relating thereto (w.e.f. 1-1-2012). 2 (1) (2) 6506 10 90 --- Other (3) (4) (5) u 1[10%] 6506 91 00 2*** 6506 99 00 6507 00 00 - -- Other: Of rubber or of plastics Kg. 1[10%] -- Of other materials HEAD-BANDS, LININGS, COVERS, HAT FOUNDATIONS, HAT FRAMES, PEAKS AND CHINSTRAPS, FOR HEADGEAR Kg. Kg. 1[10%] 1[10%] - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. In heading 6506, tariff item 6506 92 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 3 Umbrellas, Sun Umbrellas, Walking-Sticks, Seat-Sticks, Whips, Riding-Crops and Parts Thereof CHAPTER 66 NOTES 1. This Chapter does not cover: (a) Measure walking-sticks or the like (heading 9017); (b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or (c) Goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas). 2. Heading 6603 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 6601 or 6602 are to be classified separately and are not to be treated as forming part of those articles. Tariff Item Description of goods Unit Rate of duty (1) 6601 6601 10 00 6601 91 00 6601 99 00 6602 00 00 6603 2*** 6603 20 00 6603 90 - - -- -- - - (2) (3) (4) (5) Standard Preferential Areas UMBRELLAS AND SUN UMBRELLAS (INCLUDING WALKING-STICK UMBRELLAS, GARDEN UMBRELLAS AND SIMILAR UMBRELLAS) Garden or similar umbrellas Other: Having a telescopic shaft Other WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING CROPS AND THE LIKE PARTS, TRIMMINGS AND ACCESSORIES OF ARTICLES OF HEADING 6601 OR 6602 u u u u 1[10%] 1[10%] 1[10%] 1[10%] - - - - Umbrella frames, including frames mounted on shafts (sticks) kg. 1[10%] - Other: 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. In heading 6603, sub-heading 6603 10, tariff items 6603 10 10 and 6603 10 90 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 1 (1) 6603 90 10 6603 90 90 (2) --- --- Umbrella ribs Other (3) kg. kg. (4) 1[10%] 1[10%] (5) - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2 Prepared Feathers And Down And Articles Made of Feathers or of Down; Artificial Flowers; Articles of Human Hair CHAPTER 67 NOTES 1. This Chapter does not cover: (a) Straining cloth of human hair (heading 5911); (b) Floral motifs of lace, of embroidery or other textile fabric (Section XI); (c) Footwear (Chapter 64); (d) Headgear and hair-nets (Chapter 65); (e) Toys, sports requisites or carnival articles (Chapter 95); or (f) Feather dusters, powder-puffs or hair sieves (Chapter 96). 2. Heading 6701 does not cover: (a) Articles in which feathers or down constitute only filling or padding (for example, bedding of heading 9404); (b) Articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding; (c) Artificial flowers or foliage or parts thereof or made up articles of heading 6702. 3. Heading 6702 does not cover: (a) Articles of glass (Chapter 70); (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. Tariff Item Description of goods Unit Rate of duty (1) 6701 (2) (3) (4) (5) Standard Preferential Areas SKINS AND OTHER PARTS OF BIRDS WITH THEIR FEATHERS OR DOWN, FEATHERS, PARTS OF FEATHERS, DOWN AND ARTICLES THEREOF (OTHER THAN GOODS OF HEADING 0505 AND WORKED QUILLS AND SCAPES) 1 (1) (2) (3) (4) (5) 6701 00 - Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes): 6701 00 10 6701 00 90 6702 6702 10 6702 10 10 6702 10 90 6702 90 6702 90 10 6702 90 90 6703 --- --- - --- --- - --- --- 6703 00 - 6703 00 10 --- Feather dusters Other kg. kg. 1[10%] 1[10%] ARTIFICIAL FLOWERS, FOLIAGE AND FRUIT AND PARTS THEREOF; ARTICLES MADE OF ARTIFICIAL FLOWERS, FOLIAGE OR FRUIT Of plastics: Decorative plants Other Of other materials: Of jute Other HUMAN HAIR, DRESSED, THINNED, BLEACHED OR OTHERWISE WORKED; WOOL OR OTHER ANIMAL HAIR OR OTHER TEXTILE MATERIALS, PREPARED FOR USE IN MAKING WIGS OR THE LIKE Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like: Human hair, dressed, thinned, bleached or otherwise worked kg. kg. kg. kg. 2[20%] 2[20%] 2[20%] 2[20%] kg. 1[10%] 6703 00 20 --- Wool or other animal hair or other kg. 1[10%] 6704 textile materials, prepared for use in making wigs or the like WIGS, FALSE BEARDS, EYEBROWS AND EYELASHES, SWITCHES AND THE LIKE, OF HUMAN OR ANIMAL HAIR OR OF TEXTILE MATERIALS; ARTICLES OF HUMAN HAIR NOT ELSEWHERE SPECIFIED OR INCLUDED - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 6702, for “10%” (w.e.f. 27-3-2020). 2 (1) (2) (3) (4) (5) Of synthetic textile materials: Complete wigs kg. 1[10%] 6704 11 00 6704 19 6704 19 10 6704 19 90 6704 20 6704 20 10 6704 20 20 6704 20 90 6704 20 00 - -- -- --- --- - Other: Hair nets Other Of human hair: --- Wigs --- --- - Hair nets Other Of other materials - - - - - - - kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3 Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials; Ceramic Products; Glass and Glassware SECTION XIII CHAPTER 68 Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials NOTES 1. This Chapter does not cover: (a) Goods of Chapter 25; (b) Coated, impregnated or covered paper and paperboard of heading 4810 or 4811 (for example, 1[paper and paperboard coated with mica] powder or graphite, bituminised or asphalted paper); (c) Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric); (d) Articles of Chapter 71; (e) Tools or parts of tools, of Chapter 82; (f) Lithographic stones of heading 8442; (g) Electrical insulators (heading 8546) or fittings of insulating material of heading 8547; (h) Dental burrs (heading 9018); (ij) Articles of Chapter 91 (for example, clocks and clock cases); (k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings); (l) Articles of Chapter 95 (for example, toys, games and sports requisites); 2[(m) articles of heading 9602, if made of materials specified in Note 2 (b) to Chapter 96, or of heading 9606 (for example, buttons), of heading 9609 (for example, slate pencils), heading 9610 (for example, drawing slates) or of heading 9620 (monopods, bipods, tripods and similar articles); or] (n) Articles of Chapter 97 (for example, works of art). 2. In heading 6802 the expression “worked monumental or building stone” applies not only to the varieties of stone referred to in heading 2515 or 2516 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate. 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “paper coated with mica” (w.e.f. 1-1-2020). 2. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for clause (m) (w.e.f. 1-1-2017). 1 Tariff Item Description of goods Unit Rate of duty Standard Preferential Areas (3) kg. (4) 1[10%] (5) - kg. 2[40%] - (1) 6801 00 00 6802 6802 10 00 - (2) SETTS, CURBSTONES AND FLAGSTONES, OR NATURAL STONE (EXCEPT SLATE) WORKED MONUMENTAL OR BUILDING STONE (EXCEPT SLATE) AND ARTICLES THEREOF, OTHER THAN GOODS OF HEADING 6801; MOSAIC CUBES AND THE LIKE OF NATURAL STONE (INCLUDING SLATE), WHETHER OR NOT ON A BACKING; ARTIFICIALLY COLOURED GRANULES, CHIPPING AND POWER, OF NATURAL STONE (INCLUDING SLATE) Tiles, cubes and similar articles, whether or not rectangular (including square), the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and power - Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even sufferance: 6802 21 -- Marble, travertine and alabaster: 6802 21 10 --- Marble blocks or tiles 6802 21 20 --- Marble monumental stone 6802 21 90 --- Other 3*** 6802 23 6802 23 10 6802 23 90 6802 29 00 -- --- --- -- Granite: Granite blocks or tiles Other Other stone kg. kg. kg. kg. kg. kg. 2[40%] 2[40%] 2[40%] 2[40%] 2[40%] 2[40%] - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 47 of 2016, s. 4, for the entry “10%” in column (4) occurring against tariff items 6802 10 00, 6802 21 10, 6802 21 20, 6802 21 90, 6802 23 10, 6802 23 90, 6802 29 00, 6802 91 00, 6802 92 00 and 6802 93 00 (w.e.f. Date to be notifie). 3. In heading 6802, tariff item 6802 22 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2 (1) 6802 91 00 6802 92 00 6802 93 00 6802 99 00 6803 00 00 6804 6804 10 00 6804 21 6804 21 10 6804 21 90 6804 22 6804 22 10 6804 22 20 6804 22 90 6804 23 6804 23 10 - -- -- -- -- - - -- --- --- -- --- --- --- -- --- (2) Other: Marble, travertine and alabaster Other calcareous stone Granite Other stone WORKED SLATE AND ARTICLES OF SLATE OR OF AGGLOMERATED SLATE MILLSTONES, GRINDSTONES, GRINDING WHEELS AND THE LIKE, WITHOUT FRAMEWORKS, FOR GRINDING, SHARPENING, POLISHING, TRUEING OR CUTTING, HAND SHARPENING OR POLISHING STONES, AND PARTS THEREOF, OF NATURAL STONE, OF AGGLOMERATED NATURAL OR ARTIFICIAL ABRASIVES, OR OF CERAMICS, WITH OR WITHOUT PARTS OF OTHER MATERIALS Millstones and grindstones for milling, grinding or pulping Other millstones, grindstones, grinding wheels and the like: Of agglomerated synthetic or natural diamond: Diamond impregnated wheels Other Of other agglomerated abrasives or of ceramics: Grinding wheels of synthetic abrasives Grinding wheels of other materials Other Of natural stone: (3) (4) (5) kg. kg. kg. kg. kg. 1[40%] 1[40%] 1[40%] 2[10%] 2[10%] - - - - - kg. 2[10%] - kg. kg. 2[10%] 2[10%] kg. kg. kg. 2[10%] 2[10%] 2[10%] - - - - - - Grinding wheels made of natural stone kg. 2[10%] 1. Subs. by Act 47 of 2016, s. 4, for the entry “10%” in column (4) occurring against tariff items 6802 10 00, 6802 21 10, 6802 21 20, 6802 21 90, 6802 23 10, 6802 23 90, 6802 29 00, 6802 91 00, 6802 92 00 and 6802 93 00 (w.e.f. Date to be notified). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3 (1) (2) (3) (4) (5) 6804 23 90 --- Other kg. 1[10%] 6804 30 - Hand sharpening or polishing stones: 6804 30 10 --- Polishing stones 6804 30 20 --- Sharpening stones kg. 1[10%] kg. 1[10%] 6805 NATURAL OR ARTIFICIAL ABRASIVE POWDER OR GRAIN, ON A BASE OF TEXTILE MATERIAL, OF PAPER, OF PAPERBOARD OR OF OTHER MATERIALS, WHETHER OR NOT CUT TO SHAPE OR SEWN OR OTHERWISE MADE UP 6805 10 - On a base of woven textile fabric only: 6805 10 10 --- Abrasive cloth 6805 10 90 --- Other kg. 1[10%] kg. 1[10%] 6805 20 - On a base of paper or paperboard only: 6805 20 10 --- Emery or corundum coated paper kg. 1[10%] 6805 20 20 --- Flint coated paper 6805 20 30 --- Glass or sand coated paper 6805 20 40 --- Other abrasive paper 6805 20 90 --- Other kg. 1[10%] kg. 1[10%] kg. 1[10%] kg. 1[10%] 6805 30 00 - On a base of other materials kg. 1[10%] - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 4 (1) 6806 6806 10 00 6806 20 00 6806 90 00 6807 6807 10 6807 10 10 6807 10 90 6807 90 6807 90 10 6807 90 90 6808 00 00 (2) (3) (4) (5) SLAG WOOL, ROCK WOOL AND SIMILAR MINERAL WOOLS; EXFOLIATED VERMICULITE, EXPANDED CLAYS, FOAMED SLAG AND SIMILAR EXPANDED MINERAL MATERIALS; MIXTURES AND ARTICLES OF HEAT-INSULATING, SOUND-INSULATING OR SOUND- ABSORBING MINERAL MATERIALS, OTHER THAN THOSE OF HEADING 6811 OR 6812 OR OF CHAPTER 69 Slag wool, rock wool and similar mineral wools (including intermixtures thereof), in bulk, sheets or rolls Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials kg. 1[10%] kg. 1[10%] Other kg. 1[10%] ARTICLES OF ASPHALT OR OF SIMILAR MATERIAL (FOR EXAMPLE, PETROLEUM BITUMEN OR COAL TAR PITCH) In-rolls: Tar felt roofing Other Other: Tar felt roofing Other PANELS, BOARDS, TILES, BLOCKS AND SIMILAR ARTICLES OF VEGETABLE FIBER, OF STRAW OR OF SHAVINGS, CHIPS, PARTICLES, SAWDUST OR OTHER WASTE, OF WOOD, AGGLOMERATED WITH CEMENT, PLASTER OR OTHER MINERAL BINDERS kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - --- --- - --- --- - - - - - - - - 5 (1) 6809 6809 11 00 6809 19 00 6809 90 00 6810 6810 11 6810 11 10 6810 11 90 6810 19 6810 19 10 6810 19 90 6810 91 00 6810 99 6810 99 10 6810 99 90 6811 2[6811 40 6811 40 10 - -- -- - - -- --- --- -- --- --- - -- -- --- --- -- -- (2) (3) (4) (5) ARTICLES OF PLASTER OR OF COMPOSITIONS BASED ON PLASTER Boards, sheets, panels, tiles and similar articles, not ornamented: Faced or reinforced with paper or paperboard only Other Other articles ARTICLES OF CEMENT, OF CONCRETE OR OF ARTIFICIAL STONE, WHETHER OR NOT REINFORCED Tiles, flagstones, bricks and similar articles: Building blocks and bricks: Cement bricks Other Other: Cement tiles for mosaic Other Other articles: kg. 1[10%] kg. kg. 1[10%] 1[10%] kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] Prefabricated structural components for building or civil engineering kg. 1[10%] Other: Concrete boulder Other ARTICLES OF ASBESTOS-CEMENT, OF CELLULOSE FIBER-CEMENT OR THE LIKE Containing asbestos: Asbestos-cement sheets kg. kg. 1[10%] 1[10%] kg. 1[10%] - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for tariff item 68 11 10 00, sub-heading 68 11 20, tariff items 6811 20 10 to 6811 20 90, sub-heading 6811 30, tariff items 6811 30 10 to 6811 90 00 and the entries relating thereto (w.e.f. 1- 1-2007). 6 (1) 6811 40 20 6811 40 90 6811 81 00 6811 82 00 2[6811 89 6811 89 10 6811 89 90 6812 3[6812 80 00 6812 91 00 6812 92 (2) Asbestos-cement tiles Other Not containing asbestos: Corrugated sheets Other sheets, panels, tiles and similar articles Other articles: Tubes, pipes and tube or pipe fittings Other FABRICATED ASBESTOS FIBERS; MIXTURES WITH A BASIS OF ASBESTOS OR WITH A BASIS OF ASBESTOS AND MAGNESIUM CARBONATE; ARTICLES OF SUCH MIXTURES OR OF ASBESTOS (FOR EXAMPLE, THREAD, WOVEN FABRIC, CLOTHING, HEADGEAR, FOOTWEAR, GASKETS), WHETHER OR NOT REINFORCED, OTHER THAN GOODS OF HEADING 6811 OR 6813 Of crocidolite Other: (3) kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] kg. kg. 10% 10% kg. 1[10%] Clothing, clothing accessories, footwear and headgear kg. 1[10%] Paper, millboard and felt: -- -- -- -- -- -- --- --- - - -- -- --- Millboard: 6812 92 11 ---- Asbestos 6812 92 19 ---- Other 6812 92 90 6812 93 00 --- -- Other Compressed asbestos fiber jointing, in sheets or rolls kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - - -] - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for tariff items 681 1 83 00 and 681 1 89 00 and the entries relating thereto (w.e.f. 1-1-2012). 3. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for the tariff item 68 12 50 00, sub-heading 68 12 60, tariff items 6812 60 11 to 6812 70 00, sub-heading 6812 90, tariff items 6812 90 1 1 to 6812 90 90 and the entries relating thereto (w.e.f. 1-1-2007). 7 (1) 6812 99 (2) Other: Lagging compounds: -- --- 6812 99 11 ---- Asbestos 6812 99 19 ---- Other --- Asbestos packing joints and gaskets: 6812 99 21 ---- Packing joints 6812 99 22 ---- Gaskets 6812 99 90 --- Other (3) (4) (5) kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 2[15%] 6813 3[6813 20 6813 20 10 6813 20 90 6813 81 00 6813 89 00 6814 FRICTION MATERIAL AND ARTICLES THEREOF (FOR EXAMPLE, SHEETS, ROLLS, STRIPS, SEGMENTS, DISCS, WASHERS, PADS), NOT MOUNTED, FOR BRAKES, FOR CLUTCHES OR THE LIKE, WITH A BASIS OF ASBESTOS, OF OTHER MINERAL SUBSTANCES OR OF CELLULOSE, WHETHER OR NOT COMBINED WITH TEXTILE OR OTHER MATERIALS - --- --- -- -- Containing asbestos: Brake lining and pads Asbestos friction materials Not containing asbestos: Brake linings and pads Other kg. kg. kg. kg. 15% 15% 15% 15% 6814 10 - WORKED MICA AND ARTICLES OF MICA, INCLUDING AGGLOMERATED OR RECONSTITUTED MICA, WHETHER OR NOT ON A SUPPORT OF PAPER, PAPERBOARD OR OTHER MATERIALS Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support: - - - - -] - -] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 23 of 2019, s. 88(a) and the Fourth Schedule, for the entry in column (4) occurring against all the tariff items of heading 6813 (w.e.f. 1-8-2019). 3. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for sub-heading 6813 20, tariff items 6813 20 10 to 6813 89 00 and the entries relating thereto (w.e.f. 1-1-2020). 8 (1) 6814 10 10 6814 10 20 6814 10 30 6814 10 90 6814 90 6814 90 10 6814 90 20 6814 90 30 6814 90 40 6814 90 50 6814 90 60 6814 90 90 6815 6815 10 6815 10 10 6815 10 20 6815 10 90 6815 20 00 6815 91 00 6815 99 6815 99 10 6815 99 20 (2) --- --- Cut mica condenser films or plates Sheets and strips cut to shape --- Washers and discs --- - Other Other: --- Mica stacked units --- Silvered mica, capacitor plates or silvered --- Micanite and all sorts of built up mica --- Micapaper or reconstituted mica paper --- Moulded glass bonded or glass bonded mica --- Mica bricks --- Other ARTICLES OF STONE OR OF OTHER MINERAL SUBSTANCES (INCLUDING CARBON FIBERS, ARTICLES OF CARBON FIBERS AND ARTICLES OF PEAT), NOT ELSEWHERE SPECIFIED OR INCLUDED Non-electrical articles of graphite or other carbon: Graphite filter candle Non-electrical articles of graphite Other Article of peat Other articles: Containing magnesite, dolomite or chromite Other: Bricks and tiles of fly ash Sanitary wares, kitchen wares and other made up articles of fly ash - --- --- --- - - -- -- --- --- 6815 99 90 --- Other (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] kg. kg. 1[10%] 1[10%] kg. 1[10%] (5) - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 9 CHAPTER 69 Ceramic Products NOTES 1. This Chapter applies only to ceramic products which have been fired after shaping. Headings 6904 to 6914 apply only to such products other than those classifiable in headings 6901 to 6903. 2. This Chapter does not cover: (a) Products of heading 2844; (b) Articles of heading 6804; (c) Articles of Chapter 71 (for example, imitation jewellery); (d) Cermets of heading 8113; (e) Articles of Chapter 82; (f) Electrical insulators (heading 8546) or fittings of insulating material (heading 8547); (g) Artificial teeth (heading 9021); (h) Articles of Chapter 91 (for example, clocks and clock cases); (ij) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, pre-fabricated buildings); (k) Articles of Chapter 95 (for example, toys, games and sports requisites); (l) Articles of heading 9606 (for example, buttons) or of heading 9614 (for example, smoking pipes); or (m) Articles of Chapter 97 (for example, works of art). Tariff Item Description of goods Unit Rate of duty (1) (2) (3) (4) (5) Std. Prefnl. Areas 6901 I. GOODS OF SILICEOUS FOSSIL SIMILAR MEALS OR OF AND SILICEOUS REFRACTORY GOODS EARTHS, BRICKS, BLOCKS, TILES AND OTHER SILICEOUS CERAMIC GOODS OF EXAMPLE, (FOR FOSSIL MEALS OR KIESELGUHR, DIATOMITE) SIMILAR OR SILICEOUS EARTHS TRI-POLITE OF 1 (1) 6901 00 - (2) (3) (4) (5) Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for tri-polite or example, diatomite) or of similar siliceous earths: kieselguhr, - - - - - - - - - - 6901 00 10 --- Bricks 6901 00 20 --- Blocks 6901 00 30 --- Tiles 6901 00 90 --- Other 6902 6902 10 - 6902 10 10 --- REFRACTORY BRICKS, BLOCKS, TILES AND SIMILAR REFRACTORY CERAMIC CONSTRUCTIONAL GOODS, OTHER THAN THOSE OF SILICEOUS FOSSIL MEALS OR SIMILAR SILICEOUS EARTHS than 35% of singly or Containing by weight, together, more the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3: Magnesite bricks and shapes 6902 10 20 --- Chrome magnesite bricks 6902 10 30 --- Magnesite chrome bricks and shapes 6902 10 40 --- Magnesia carbon bricks and shapes mt mt mt mt mt mt mt mt 6902 10 50 --- Direct bonded basic bricks and shapes mt 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 6902 10 90 --- Other mt 1[10%] 6902 20 - Containing by weight, singly or the together, more elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3: than 35% of 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all items (w.e.f. 11-5-2007). 2 (1) (2) (3) (4) (5) 6902 20 10 --- Silica bricks and shapes 6902 20 20 --- High alumina bricks and shapes mt mt 6902 20 30 --- Alumina carbon bricks and shapes mt 6902 20 40 --- Silicon Carbide bricks and shapes 6902 20 50 --- Mullite bricks 6902 20 90 --- Other 6902 90 - Other: 6902 90 10 --- Fire clay bricks and shapes 6902 90 20 --- Graphic bricks and shapes 6902 90 30 --- Vermiculite insulation bricks 6902 90 40 --- Clay graphite stopper heads 6902 90 90 --- Other mt mt mt mt mt mt mt mt 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - - 6903 6903 10 - OTHER REFRACTORY CERAMIC GOODS (FOR EXAMPLE, RETORTS, CRUCIBLES, MUFFLES, NOZZLES, PLUGS, SUPPORTS, COUPLES, TUBES, PIPES, SHEATHS AND RODS), OTHER THAN THOSE OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS Containing by wright more than 50% of graphite or other carbon or of a mixture of these products: mt 1[10%] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all items (w.e.f. 11-5-2007). 3 (1) (2) (3) (4) (5) 6903 10 10 --- Magnesia carbon bricks, shapes and mt 1[10%] graphetised alumina 6903 10 90 --- Other mt 1[10%] 6903 20 - Containing by weight more than 50% of alumina (Al2O3) or of a mixture or compound of alumina and of silica (SiO2) 6903 20 10 --- Silicon carbide crucibles 6903 20 90 --- Other: 6903 90 - Other: mt mt 6903 90 10 --- Zircon or zircon-mullite refractorires mt 6903 90 20 --- Basalt tiles 6903 90 30 --- Ceramic fibers mt mt 6903 90 40 --- Monolithics or castables basic, silica, high alumina, insulating) (fire-clay, mt 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 6903 90 90 --- Other 6904 II. OTHER CERAMIC PRODUCTS CERAMIC BUILDING BRICKS, FLOORING BLOCKS, SUPPORT OR FILLER TILES AND THE LIKE 904 10 00 - Building bricks 6904 90 00 - Other 6905 ROOFING TILES, CHIMNEY-POTS, COWLS, ARCHITECTURAL CHIMNEY ORNAMENTS AND OTHER CERAMIC CONSTRUCTIONAL GOODS LINERS, Tu mt 1[10%] 1[10%] 2[15%] - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all items (w.e.f. 11-5-2007). 2 Subs. by Act 23 of 2019, s. 88(a) and the fourth Schedule, for all tariff items 6905 and 6907 (w-e-f. 1-08-2019). 4 (1) (2) (3) (4) (5) mt mt mt 1[15%] 1[15%] 2[15%] 1[15%] 6905 10 00 - Roofing tiles 6905 90 00 - Other 6906 00 00 CERAMIC PIPES, CONDUITS, GUTTERING AND PIPE FITTINGS 6907 6907 10 - UNGLAZED CERAMIC FLAGS AND PAVING, HEARTH OR WALL TILES; UNGLAZED CERAMIC MOSAIC CUBES AND THE LIKE, WHETHER OR NOT ON A BACKING Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm: 6907 10 10 --- Vetrified tiles, whether polished or not m2 1[15%] 6907 10 90 --- Other m2 1[15%] 6907 90 - Other 6907 90 10 --- Vetrified tiles, whether polished or not m2 6907 90 90 --- Other m2 1[15%] 1[15%] - - - - - - - 3[***] 6909 - CERAMIC WARES FOR LABORATORY, CHEMICAL OR OTHER TECHNICAL USES; CERAMIC THROUGHS, TUBS AND SIMILAR RECEPTACLES OF A KIND USED IN AGRICULTURE; CERAMIC POTS, JARS AND SIMILAR ARTICLES OR A KIND USED FOR THE CONVEYANCE OR PACKING OF GOODS Ceramic wares chemical or other technical uses: laboratory, for 1. Subs. by Act 23 of 2019, s. 88(a) and the fourth Schedule, for all tariff items 6905 and 6907 (w-e-f. 01-08-2019). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all items (w.e.f. 11-5-2007). 3. The tariff item 6908 and 6908 90 90 omitted by 28 of 2016, s. 141(ii) and the fourth Schedule (w.e.f. 14-5-2016). 5 (1) (2) (3) (4) (5) 6909 11 00 -- Of porcelain or china kg. 1[10%] 6909 12 00 6909 19 -- Articles having a hardness equivalent to 9 or more on the Mohs scale Other: - 6909 19 10 --- Ceramic filter candle 6909 19 90 --- Other 6909 19 00 --- Other 6910 6910 10 00 6910 90 00 6911 6911 10 CERAMIC SINKS, WASH BASINS, WASH BASIN PEDESTALS, BATHS, BIDETS, WATER CLOSET PANS, FLUSHING CISTERNS, URINALS AND SIMILAR SANITARY FIXTURES Of porcelain or china Other TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES, OF PORCELAIN OR CHINA Tableware and kitchenware: Tableware: - - - - 6911 10 11 ---- Of bone china and soft porcelain 6911 10 19 ---- Other --- Kitchenware: 6911 10 21 ---- Of Bone china and soft porcelain 6911 10 29 ---- Other 6911 90 - Other: 6911 90 10 --- Toilet articles kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 6911 90 20 --- Water filters of a capacity not kg. exceeding 40 litres 1[10%] 1 [10%] 1[10%] 1[10%] 1[10%] 2[20%] 2[20%] 2[20%] 2[20%] 1[10%] 2[20%] 6911 90 90 --- Other kg. 2[10%] - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all items (w.e.f. 11-5-2007). 2. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against tariff items 6911 10 11, 6911 10 19, 6911 10 21, 6911 10 29, 6911 90 20 and 6911 90 90, 6912 00 10, 6912 00 20, 6912 00 40 and 6912 00 90, for “10%” (w.e.f. 27-3-2020). 6 (1) 6912 6912 00 - (2) (3) (4) (5) CERAMIC TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES, OTHER THAN OF PORCELAIN OR CHINA Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: 6912 00 10 --- Tableware 6912 00 20 --- Kitchenware 6912 00 30 --- Toilet articles 6912 00 40 --- Clay articles 6912 00 90 --- Other 6913 6913 10 00 6913 90 00 6914 6914 10 00 6914 90 00 - - - - STATUETTES AND OTHER ORNAMENTAL CERAMIC ARTICLES Of porcelain or china: Other OTHER CERAMIC ARTICLES Of porcelain or china Other kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[20%] 1[20%] 2[10%] 1[20%] 1[20%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] - - - - - - - - - - 1. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against tariff items 6911 10 11, 6911 10 19, 6911 10 21, 6911 10 29, 6911 90 20 and 6911 90 90, 6912 00 10, 6912 00 20, 6912 00 40 and 6912 00 90, for “10%” (w.e.f. 27-3-2020). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all items (w.e.f. 11-5-2007). 7 CHAPTER 70 Glass and Glassware NOTES 1. This Chapter does not cover: (a) Goods of heading 3207 (for example, vitrify able enamels and glazes, glass frit, other glass in the form of powder, granules or flakes); (b) Articles of Chapter 71 (for example, imitation jewellery); (c) Optical fiber cables of heading 8544, electrical insulators (heading 8546) or fittings of insulating material of heading 8547; (d) Optical fibers, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90; (e) Lamps or lighting fittings, illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, or parts thereof of heading 9405; (f) 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 (g) Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96. 2. For the purposes of headings 7003, 7004 and 7005: (a) glass is not regarded as "worked" by reason of any process it has undergone before annealing; (b) cutting to shape does not affect the classification of glass in sheets; (c) 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 7006 remain classified in that heading whether or not they have the character of articles. 4. For the purposes of heading 7019, the expression "glass wool" means: (a) Mineral wools with a silica (SiO2) content not less than 60 per cent by weight; (b) Mineral wools with a silica (SiO2) content less than 60 per cent but with an alkaline oxide (K2Oor Na2O) content exceeding 5 per cent 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 6806. 5. Throughout this Schedule, the expression "glass" includes fused quartz and other fused silica. 1 SUB-HEADING NOTE For the purposes of 1[tariff items 7013 22 00, 7013 33 00, 7013 41 00] and 2[7013 91 00], the expression "lead crystal" means only glass having a minimum lead monoxide (PbO) content by weight of 24 per cent. Tariff Item Description of goods Unit Rate of duty (1) 7001 (2) CULLET AND OTHER WASTE AND SCRAP OF GLASS; GLASS IN THE MASS 7001 00 - Cullet and other waste and scrap of glass; glass in the mass: Std. (4) (3) Prefnl. Areas (5) 7001 00 10 --- Cullet and other waste and scrap of glass kg. 3[10%] 7001 00 20 --- Enamel glass in the mass kg. 3[10%] 7001 00 90 --- Other kg. 3[10%] - - - 7002 GLASS IN BALLS (OTHER THAN MICROSPHERES OF HEADING 7018), RODS OR TUBES, UNWORKED 7002 10 00 - Balls kg. 3[10%] - 7002 20 - Rods: 7002 20 10 --- Enamel glass rods kg. 3[10%] 7002 20 90 --- Other kg. 3[10%] - - - Tubes: 1. Subs. by Act 21 of 2006, s. 63(b) and the fourth Schedule, for “sub-headings 7013 21, 7013 31” (w.e.f. 1-1-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “7013 91” (w.e.f. 1-1-2020). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items (w.e.f. 11-5-2007). 2 (1) (2) (3) (4) (5) 7002 31 00 7002 32 00 -- -- Of fused quartz or other fused silica kg. 1[10%] linear Of other glass having a coefficient not expansion of exceeding 5 x 10-6 per Kelvin within a temperature range of 0ºC to 300ºC kg. 1[10%] 7002 39 00 -- Other kg. 1[10%] 7003 - -- 7003 12 CAST GLASS AND ROLLED GLASS, IN SHEETS OR PROFILES, WHETHER OR NOT HAVING AN ABSORBENT, REFLECTING OR NON-REFLECTING LAYER, BUT NOT OTHERWISE WORKED Non-wired sheets: Coloured throughout the mass (body- tinted), opacified, flashed or having an absorbent, reflecting or non- reflecting layer: 7003 12 10 --- Tinted m2 1[10%] 7003 12 90 --- Other m2 1[10%] 7003 19 -- Other: 7003 19 10 --- Tinted m2 1[10%] 7003 19 90 --- Other m2 1[10%] 7003 20 - Wired sheets: - - - - - - - 7003 20 10 --- Tinted m2 1[10%] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items (w.e.f. 11-5-2007). 3 (1) (2) (3) (4) (5) 7003 20 90 --- Other m2 1[10%] - 7003 30 - Profiles: 7003 30 10 --- Tinted m2 1[10%] 7003 30 90 --- Other m2 1[10%] 7004 7004 20 - 7004 20 11 --- ---- DRAWN GLASS AND BLOWN GLASS, IN SHEETS, WHETHER OR NOT HAVING AN ABSORBENT, REFLECTING OR NON- REFLECTING LAYER, BUT NOT OTHERWISE WORKED Glass, coloured throughout the mass (body-tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer: Window glass (sheet glass): Tinted m2 1[10%] 7004 20 19 ---- Other m2 1[10%] --- Other: 7004 20 91 ---- Tinted m2 1[10%] 7004 20 99 ---- Other m2 1[10%] - - - - - - 7004 90 - Other glass: --- Window glass (sheet glass): 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items (w.e.f. 11-5-2007). 4 (1) (2) (3) (4) (5) 7004 90 11 ---- Tinted m2 1[10%] 7004 90 19 ---- Other m2 1[10%] --- Other: 7004 90 91 ---- Tinted m2 1[10%] 7004 90 99 ---- Other m2 1[10%] 7005 7005 10 - FLOAT GLASS AND SURFACE GROUND OR POLISHED GLASS, IN SHEETS, WHETHER OR NOT HAVING AN ABSORBENT, REFLECTING OR NON-REFLECTING LAYER, BUT NOT OTHERWISE WORKED Non-wired glass, having an absorbent, reflecting or non-reflecting layer: 7005 10 10 --- Tinted m2 1[10%] 7005 10 90 --- Other m2 1[10%] 7005 21 - -- Other non-wired glass: throughout 2[mass Coloured (body tinted), opacified], flashed or merely surface ground: the 7005 21 10 --- Tinted m2 1[10%] 7005 21 90 --- Other m2 1[10%] 7005 29 -- Other: - - - - - - - - 7005 29 10 --- Tinted m2 1[10%] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “mass (body tinted) opacified” (w.e.f. 1-1-2020). 5 (1) (2) (3) (4) (5) 7005 29 90 --- Other m2 1[10%] - 7005 30 - Wired glass: 7005 30 10 --- Tinted m2 1[10%] 7005 30 90 --- Other m2 1[10%] 7006 00 00 7007 GLASS OF HEADING 7003, 7004 OR 7005, BENT, EDGE-WORKED, ENGRAVED, DRILLED, ENAMELLED OR OTHERWISE WORKED, BUT NOT FRAMED OR FITTED WITH OTHER MATERIALS SAFETY GLASS, CONSISTING OF TOUGHENED OR LAMINATED GLASS (TEMPERED) - Toughened (tempered) safety glass: 7007 11 00 -- Of size and shape suitable incorporation spacecraft or vessels for in vehicles, aircraft, kg. 2[15%] 7007 19 00 --- Other kg. 2[15%] - - - - 7007 21 - -- Laminated safety glass: for Of size and shape suitable incorporation in vehicles, aircraft, spacecraft or vessels: 7007 21 10 --- Bullet proof glass kg. 2[15%] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 13 of 2021, s. 104(i) and the Second Schedule, for all tariff items (w.e.f. 28-03-2021). 6 (1) (2) (3) (4) (5) 7007 21 90 --- Other kg. 1[15%] 7007 29 00 --- Other m2 1[15%] 7008 MULTIPLE-WALLED UNITS OF GLASS INSULATING 7008 00 - Multiple-walled insulating units of glass: 7008 00 10 --- Glazed glass, double walled kg. 1[10%] 7008 00 20 --- Glazed glass, multiple walled kg. 1[10%] 7008 00 90 --- Other kg. 1[10%] 7009 GLASS MIRRORS, WHETHER OR NOT FRAMED, INCLUDING REAR-VIEW MIRRORS 2[15%] 7009 10 - Rear-view mirrors for vehicles: 7009 10 10 --- Prismatic vehicles rear-view mirror for kg. 2[15%] 7009 10 90 --- Other kg. 2[15%] - Other: - - - - - - - 1. Subs. by Act 13 of 2021, s. 104(i) and the Second Schedule, for all tariff items (w.e.f. 28-3-2021). 2. Subs. by Act 23 of 2019, s. 88(a) and the Fourth Schedule, for all tariff item (w.e.f. 01-08-2019). 7 (1) (2) (3) (4) (5) 7009 92 00 -- Framed 7010 - - - 7010 10 00 7010 20 00 7010 90 00 7011 CARBOYS, BOTTLES, FLASKS, JARS, POTS, PHIALS, AMPOULES AND OTHER CONTAINERS, OF GLASS, OF A KIND USED FOR THE CONVEYANCE OR PACKING OF GOODS; PRESERVING JARS OF GLASS; STOPPERS, LIDS AND OTHER CLOSURES, OF GLASS Ampoules kg. 1[10%] Stoppers, lids and other closures kg. 1[10%] Other kg. 1[10%] GLASS ENVELOPES (INCLUDING BULBS AND TUBES), OPEN, AND GLASS PARTS THEREOF, WITHOUT FITTINGS, FOR ELECTRIC LAMPS, CATHODE-RAY TUBES OR THE LIKE 7011 10 - For electric lighting: kg. 1[10%] 7011 10 10 --- Glass envelopes for fluorescent lamps kg. 1[10%] 7011 10 20 --- Glass envelopes for filament lamps kg. 1 [10%] 7011 10 90 --- Other kg. 1[10%] 7011 20 00 7011 90 - - For cathode-ray tubes kg. 1[10%] Other: 7011 90 10 --- Glass envelopes for electronic valves kg. 1[10%] 7011 90 90 --- Other kg. 1[10%] - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items (w.e.f. 11-5-2007). 8 (1) 1[***] 2[7013 7013 10 00 7013 22 00 7013 28 00 7013 33 00 7013 37 00 7013 41 00 7013 42 00 -- -- -- -- -- -- -- -- -- -- (2) (3) (4) (5) GLASSWARE OF A KIND USED FOR TABLE, KITCHEN, INDOOR TOILET, OFFICE, DECORATION OR PURPOSES (OTHER THAN THAT OF HEADING 7010 OR 7018) SIMILAR Of glass-- ceramics kg. 3[20%] - Stemware drinking glasses, other than of glass--ceramics: Of lead crystal Other Other drinking glasses, other than of glass- ceramics: Of lead crystal Other Glassware of a kind used for table (other than drinking glasses) or kitchen purposes, other than of glass--ceramics: Of lead crystal Of glass having a linear coefficient of expansion not exceeding 5 x 106 per Kelvin within a temperature range of 0 ° C to 300 °C kg. 3[20%] kg. 3[20%] kg. 3[20%] kg. 3[20%] kg. 3[20%] kg. 3[20%] - - - - - - - 7013 49 00 -- Other kg. 3[20%] 1. The tariff item “7012 00 00” omitted by Act 21 of 2006, s. 63(b) and the fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by s. 63(b) and the fourth Schedule, ibid., for “tariff items 7013 10 00 to 7013 39 00, sub-heading 7013 91, tariff items 7013 91 10,7013 91 90, sub-heading7013 99, tariff items 7013 99 10 and 7013 99 90 and the entries relating thereto (w.e.f. 1-1-2007). 3. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 7013, for “10%” (w.e.f. 27-3-2020). 9 (1) (2) (3) (4) (5) -- -- -- Other glassware: Of lead crystal Other kg. kg. 1[20%] 1[20%] - - SIGNALLING GLASSWARE AND OPTICAL ELEMENTS OF GLASS (OTHER THAN THOSE OF HEADING 7015), NOT OPTICALLY WORKED Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked: 7014 00 10 --- Signalling glassware kg. 2[10%] 7014 00 20 --- Optical elements kg. 2[10%] CORRECTIVE CLOCK OR WATCH GLASSES AND SIMILAR GLASSES, GLASSES FOR NON-CORRECTIVE CORRECTIVE OR SPECTACLES, CURVED, BENT, HOLLOWED OR THE LIKE, NOT OPTICALLY WORKED; HOLLOW GLASS SPHERES AND THEIR SEGMENTS, FOR THE MANUFACTURE OF SUCH GLASSES OR Glasses for corrective spectacles: Ophthalmic rough blanks Flint button Other Other: kg. kg. kg. 2[10%] 2[10%] 2[10%] - - - - - 7013 91 00 7013 99 00 7014 7014 00 - 7015 7015 10 7015 10 10 7015 10 20 7015 10 90 7015 90 - --- --- --- - 7015 90 10 --- Clock and watch glasses and similar glasses, curved, bent, hollowed and the like, glass spheres and segments of spheres for the manufacture of such glasses kg. 2[10%] - 7015 90 20 --- Glass for sun glasses kg. 1[10%] - 1. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 7013 (w.e.f. 27-3-2020). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items (w.e.f. 11-5-2007). 10 (1) (2) (3) (4) (5) 7015 90 90 --- Other kg. 1[10%] - 7016 7016 10 00 7016 90 00 7017 7017 10 00 7017 20 00 7017 90 PAVING BLOCKS, SLABS, BRICKS, SQUARES, TILES AND OTHER ARTICLES OF PRESSED OR MOULDED GLASS, WHETHER OR NOT WIRED, OF A KIND USED FOR BUILDING OR CONSTRUCTION PURPOSES; GLASS CUBES AND OTHER GLASS SMALLWARES, WHETHER OR NOT ON A BACKING, FOR MOSAICS OR SIMILAR DECORATIVE PURPOSES; LEADED LIGHTS AND THE LIKE; MULTI-CELLULAR OR FOAM GLASS IN BLOCKS, PANELS, PLATES, SHELLS OR SIMILAR FORMS - - - - - Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes kg. 1[10%] Other kg. 1[10%] LABORATORY, HYGIENIC OR PHARMACEUTICAL GLASSWARE, WHETHER OR NOT GRADUATED OR CALIBRATED Of fused quartz or other fused silica kg. 1[10%] Of other glass having linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0°C to 300° C kg. 1[10%] Other: 7017 90 10 --- Graduated or calibrated laboratory glassware kg. 1[10%] 7017 90 20 --- Pharmaceutical glassware kg. 1[10%] 7017 90 30 --- Hygoenic glassware kg. 1[10%] 7017 90 90 --- Other kg. 1[10%] - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items (w.e.f. 11-5-2007). 11 (2) (3) (4) (5) (1) 7018 7018 10 - 7018 10 10 7018 10 20 7018 10 90 7018 20 00 7018 90 --- --- --- - - GLASS BEADS, IMITATION PEARLS, IMITATION PRECIOUS OR SEMI-PRECIOUS STONES AND SIMILAR GLASS SMALLWARES, AND ARTICLES THEREOF, OTHER THAN IMITATION 1[JEWELLERY; GLASS] EYES OTHER THAN PROSTHETIC ARTICLES; STATUETTES AND OTHER ORNAMENTS OF LAMP-WORKED GLASS, OTHER THAN IMITATION 1[JEWELLERY; GLASS] MICROSPHERES NOT EXCEEDING 1 MM IN DIAMETER Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares: Bangles Beads Other Glass microspheres not exceeding 1 mm in diameter Other: 7018 90 10 --- Glass statues 7018 90 90 --- Other 7019 7019 11 00 - -- GLASS FIBERS (INCLUDING GLASS WOOL) AND ARTICLES THEREOF (FOR EXAMPLE, YARN, WOVEN FABRICS) Slivers, rovings, yarn and chopped strands: Chopped strands, of a length of not more than 50 mm kg. 2[10%] 7019 12 00 -- Rovings kg. 2[10%] kg. kg. kg. kg. 2[10%] 3[20%] 2[10%] 2[10%] kg. 2[10%] kg. 2[10%] - - - - - - - - 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “JEWELLERY, GLASS” ((w.e.f. 1-1-2020). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items (w.e.f. 11-5-2007). 3. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against tariff item 7018 10 20, for “10%” (w.e.f. 27-3-2020). 12 (1) (2) (3) (4) (5) 7019 19 00 -- Other kg. 1[10%] - - Thin sheets (voiles), webs, mats, mattresses, boards and similar non-woven products: 7019 31 00 -- Mats 7019 32 00 -- Thin sheets (voiles) 7019 39 00 -- Other kg. 110%] kg. 1[10%] kg. 1[10%] 7019 40 00 - - Woven fabrics of rovings kg. 1[10%] Other woven fabrics: 7019 51 00 -- Of a width not exceeding 30 cm kg. 1[10%] 7019 52 00 -- Of a width exceeding 30 cm, plain weave, weighing less than 250 g/m2, of filaments measuring per single yarn not more than 136 tex kg. 1[10%] 7019 59 00 -- Other kg. 1[10%] 7019 90 - Other: 7019 90 10 7019 90 90 --- --- Glass wool or glass fiber Other kg. 1[10%] kg. 1[10%] 7020 OTHER ARTICLES OF GLASS - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items (w.e.f. 11-5-2007). 13 (1) (2) (3) (4) (5) 7020 00 Other articles of glass: --- Glass shells, glass globes and glass founts: 7020 00 11 ---- Globes for lamps and lanterns kg. 1[10%] 7020 00 19 ---- Other --- Glass chimneys: kg. 1[10%] kg. 1[10%] 7020 00 21 ---- For lamps and lanterns kg. 1[10%] 7020 00 29 ---- Other 7020 00 90 ---- Other kg. 1[10%] kg. 1[10%] - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items (w.e.f. 11-5-2007). 14 SECTION XIV Natural or Cultured Pearls, Precious or Semi-precious Stones, Precious Metals, Metals Clad with Precious Metal, and Articles Thereof; Imitation Jewellery; Coin CHAPTER 71 Natural or Cultured Pearls, Precious or Semi-precious Stones, Precious Metals, Metals Clad with Precious Metal, and Articles Thereof; Imitation Jewellery; Coin NOTES 1. Subject to Note 1(a) to Section VI and except as provided below, all articles consisting wholly or partly: (a) Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or (b) Of precious metal or of metal clad with precious metal, are to be classified in this Chapter. 2. 1[(A)] Headings 7113, 7114 and 7115 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. 1[(B)] Heading 7116 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents). 3. This Chapter does not cover: (a) Amalgams of precious metal, or colloidal precious metal (heading 2843); (b) Sterile surgical suture materials, dental fillings or other goods of Chapter 30; (c) Goods of Chapter 32 (for example, lusters); (d) Supported catalysts (heading 3815); (e) Articles of heading 4202 or 4203 referred to in Note 2(B) to Chapter 42; (f) Articles of heading 4303 or 4304; (g) Goods of Section XI (textiles and textile articles); (h) Footwear, headgear or other articles of Chapter 64 or 65; (ij) Umbrellas, walking-sticks or other articles of Chapter 66; 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “(a)” and “(b)” (w.e.f. 1-1-2007). 1 (k) Abrasive goods of heading 6804 or 6805 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for styli (heading 8522); (l) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments); (m) Arms or parts thereof (Chapter 93); (n) Articles covered by Note 2 to Chapter 95; (o) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or] (p) Original sculptures or statuary (heading 9703), collectors' pieces (heading 9705) or antiques of an age exceeding one hundred years (heading 9706), other than natural or cultured pearls or precious or semi-precious stones. 4. 1[(A)] The expression “precious metal” means silver, gold and platinum. 1[(B)] The expression “platinum” means platinum, iridium, osmium, palladium, rhodium and ruthenium. 1[(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. 6. Except where the context otherwise requires, any reference in this Schedule to precious metal or to any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “(a)” “(b)” and “(c)” (w.e.f. 1-1-2007). 2 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 this Schedule 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 7112 are to be classified in that heading and in no other heading of this Schedule. 1[9. For the purposes of heading 7113, the expression “articles of jewellery” means: (a) any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, 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 (for example, cigar or cigarette cases, snuff boxes, cachou or pill boxes, powder boxes, chain purses or prayer beads). These articles may be combined or set, for example, with natural or cultured pearls, precious or semi- precious stones, synthetic or reconstructed precious or semi--precious stones, tortoise shell, mother-of- pearl, ivory, natural or reconstituted amber, jet or coral.”] 10. For the purposes of heading 7114, the expression “articles of gold smiths' 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 7117, 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 9606, or dress-combs, hair-slides or the like, or hairpin, of heading 9615), 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. SUB-HEADING NOTES 1. For the purposes of sub-headings 7106 10, 7108 11, 7110 11, 7110 21, 71103 1 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. 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for Note 9 (w.e.f. 1-1-2007). 3 2. Notwithstanding the provisions of Chapter Note 1[4(B)], for the purposes of sub-headings 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 sub-headings of heading 7110, 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. Tariff Item Description of goods Unit Rate of duty Std. Prefnl. Areas (1) (2) (3) (4) (5) 7101 I.-NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI-PRECIOUS STONES PEARLS, NATURAL OR CULTURED, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; PEARLS, NATURAL OR CULTURED, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT 7101 10 - Natural pearls: 7101 10 10 --- Unworked 7101 10 20 --- Worked - Cultured pearls: 7101 21 00 -- Unworked 7101 22 00 -- Worked 7102 7102 10 00 DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET - - Unsorted Industrial: kg. kg. kg. kg. 2[10%] 2[10%] 2[10%] 2[10%] c/k 2[10%] 7102 21 -- Unworked or simply sawn, cleaved or bruted: 7102 21 10 --- Sorted c/k 2[10%] 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “4(b)” (w.e.f. 1-1-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 4 7102 21 20 --- Unsorted 7102 29 -- Other: 7102 29 10 --- Crushed 7102 29 90 --- Other - Non-industrial: c/k 1[10%] c/k c/k 1[10%] 1[10%] 7102 31 00 -- Unworked or simply sawn, cleaved or c/k 1[10%] bruted 7102 39 -- Others: 7102 39 10 --- Diamond, cut or otherwise worked but not c/k 1[10%] mounted or set 7102 39 90 --- Other c/k 1[10%] 7103 (OTHER STONES PRECIOUS THAN DIAMONDS) AND SEMI-PRECIOUS 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 2[7103 10 - Unworked or simply sawn or roughly shaped: --- Precious or semi-precious stones of “Beryl” and “Chrysoberyl” mineralogical species: 7103 10 31 ---- Emerald 7103 10 32 ---- Yellow/golden/pink/red/green beryl 7103 10 33 --- Chrysoberyl (including chrysoberyl cat’s eye) kg. kg. kg. 10% 10% 10% 7103 10 34 ---- Alexandrite (including alexandrite cat’s kg. 10% eye) - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for sub-heading 7103 10 and tariff items 7103 10 11 to 7103 99 90 and the entries relating thereto (w.e.f. 1-1-2020). 5 7103 10 39 ---- Other kg. 10% --- Precious or semi-precious stones of “Corundum” and “Feldspar” mineralogical species: 7103 10 41 ---- Ruby 7103 10 42 --- Sapphire 7103 10 43 ---- Moonstone 7103 10 49 ---- Other --- Precious or semi-precious stones of “Garnet” and “Lazurite” mineralogical species: 7103 10 51 ---- Garnet 7103 10 52 ---- Lapis-lazuli 7103 10 59 ---- Other --- 7103 10 61 --- 7103 10 62 ---- 7103 10 63 ---- 7103 10 64 ---- Precious or semi-precious stones of “Prehnite” and “Quartz” mineralogical species: Prehnite Agate Aventurine Chalcedony 7103 10 69 ---- Other --- Precious or semi-precious stones of “Tourmaline” and “Zoisite” mineralogical species: 7103 10 71 ---- Tourmaline 7103 10 72 ---- Tanzanite 7103 10 79 --- Other 7103 10 90 --- Other Otherwise worked: 7103 91 -- Ruby, sapphire and emeralds: 7103 91 10 --- Ruby 7103 91 20 --- Sapphire 7103 91 30 --- Emeralds 6 kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. c/k c/k c/k 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% - - - - - - - - - - - - - - - - - - - - 7103 99 --- Other: --- Precious or semi-precious stones of “Beryl” and “Chrysoberyl” mineralogical species, other than “Emerald”: 7103 99 11 7103 99 12 7103 99 13 ---- Yellow/golden/pink/red/green beryl ---- Chrysoberyl (including chrysoberyl cat’s eye) ---- Alexandrite (including alexandrite cat’s eye) 7103 99 19 ---- Other Precious or semi-precious stones of “Corundum” and “Feldspar” mineralogical species, other than “Ruby” and “Sapphire”: 7103 99 21 --- Moonstone 7103 99 29 ---- Other Precious or semi-precious stones of “Garnet” and “Lazurite” mineralogical species: 7103 99 31 7103 99 32 7103 99 39 ---- Garnet ---- Lapis-lazuli --- Other Precious or semi-precious stones of “Prehnite” and “Quartz” mineralogical species: 7103 99 41 ---- Prehnite 7103 99 42 7103 99 43 7103 99 44 ---- Agate --- Aventurine --- Chalcedony 7103 99 49 ---- Other Precious or semi-precious stones of “Tourmaline” and “Zoisite” mineralogical species: 7103 99 51 7103 99 52 7103 99 59 7103 99 90 ---- Tourmaline ---- Tanzanite ---- Other --- Other 7 c/k c/k 10% 10% c/k 10% c/k 10% c/k c/k 10% 10% c/k c/k c/k c/k c/k c/k c/k c/k c/k c/k c/k c/k 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% - - - - - - - - - - - - - - - - - -] 7104 7104 10 00 2[7104 20 - - SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMI-PRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMI- PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT Piezo-electric quartz Other, unworked or simply sawn or roughly shaped: kg. 1[10%] - 710420 10 --- Laboratory-created or laboratory grown or kg. 10% manmade or cultured or synthetic diamonds 7104 20 90 --- Other kg. 10% 3[7104 90 7104 90 10 Other: - --- Laboratory-created or laboratory grown or c/k 12.5% manmade or cultured or synthetic diamonds 7104 90 90 --- Other kg. 4[15%] 7105 7105 10 00 7105 90 00 - - DUST AND POWDER OF NATURAL OR SYNTHETIC PRECIOUS OR SEMI- PRECIOUS STONES Of diamond Other 7106 7106 10 00 - - II.-PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL SILVER (INCLUDING SILVER PLATED WITH GOLD OR PLATINUM), UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM Powder Other: 6[7106 91 -- Unwrought: c/k c/k 1[10%] 1[10%] 5[12.5%] kg. 5[12.5%] -] - -] - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 7104 20 00 and the entries relating thereto (w.e.f. 1-1-2020). 3. Subs. by Act 28 of 2016, s. 141(i) and the Third Schedule, for the tariff item 7104 90 00 and the entries relating thereto (w.e.f. 14-5-2016). 4. Subs. by Act 13 of 2021, s. 104(i) and the Second Schedule, for the entry in column (4) occurring against tariff item 7104 90 90 (w.e.f. 28-03-2021). 5. Subs. by Act 23 of 2019, s. 88(a) and the Fourth Schedule, for the entry in column (4) occurring against all the tariff items of headings 7106, 7108, 7110 and 7112 (w.e.f. 1-08-2019). 6. Subs. by s. 88(b) and the Fifth Schedule, for tariff item 7106 91 00 and the entries relating thereto, ibid. (w.e.f 1-1-2020). 8 kg. kg. 12.5% 12.5% kg. kg. kg. kg. 1[12.5%] 12.5% 1[12.5%] 3[12.5%] kg. 1[12.5%] kg. kg. kg. kg. 1[12.5%] 1[12.5%] 1[12.5%] 1[12.5%] 3[12.5%] 1[12.5%] 7106 91 10 -- Grains 7106 91 90 --- Other 7106 92 7106 92 10 -- -- Semi-manufactured: Sheets, plates, strips, tubes and pipes 2[7106 92 20 Bar 7106 92 90 --- Other BASE METALS CLAD WITH SILVER, NOT FURTHER WORKED THAN SEMI- MANUFACTURED GOLD (INCLUDING GOLD PLATED WITH PLATINUM) UNWROUGHT OR IN SEMI- MANUFACTURED FORMS, OR IN POWDER FORM Non-monetary: Powder Other unwrought forms Other semi-manufactured forms Monetary BASE METALS OR SILVER, CLAD WITH GOLD, NOT FURTHER WORKED THAN SEMI-MANUFACTURED PLATINUM, UNWROUGHT OR IN SEMI- MANUFACTURED FORM, OR IN POWDER FORM Platinum: Unwrought or in powder form: 7107 00 00 7108 7108 11 00 7108 12 00 7108 13 00 7108 20 00 7109 00 00 7110 7101 11 7110 11 10 7110 11 20 - -- -- -- - - -- --- --- Unwrought form In powder form kg. kg. 1[12.5%] 1[12.5%] - -] - -] - - - - - - - - - - - - - - 1. Subs. by Act 23 of 2019, s. 88(a) and the Fourth Schedule, for the entry in column (4) occurring against all the tariff items of headings 7106, 7108, 7110 and 7112 (w.e.f. 1-08-2019). 2. Ins. by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 3. Subs. by Act 23 of 2019, s. 88(a) and the Fourth Schedule, for the entry in column (4) occurring against tariff items 7107 00 00, 7109 00 00 and 7111 00 00, (w.e.f. 1-08-2019). 9 7110 19 00 7110 21 00 -- -- Other Palladium: Unwrought or in powder form 7110 29 00 -- Other - Rhodium: 7110 31 00 -- Unwrought or in powder from 7110 39 00 -- Other Iridium, osmium and ruthenium: 7110 41 00 -- Unwrought or in powder from 7110 49 00 -- Other kg. 1[12.5%] kg. kg. kg. kg. kg. kg. kg. 1[12.5%] 1[12.5%] 1[12.5%] 1[12.5%] 1[12.5%] 1[12.5%] 2[12.5%] 1[12.5%] kg. 1[12.5%] - - - - - - - - - - - - - - - - - BASE METALS, SILVER OR GOLD, CLAD WITH PLATINUM, NOT FURTHER WORKED THAN SEMI-MANUFACTURED WASTE AND SCRAP OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL; OTHER WASTE AND SCRAP CONTAINING PRECIOUS METAL OR PRECIOUS METAL COMPOUNDS, OF A KIND USED PRINCIPALLY FOR THE RECOVERY OF PRECIOUS METAL Ash containing precious metal or precious metal compounds - Other: 7111 00 00 7112 7112 30 00 7112 91 00 7112 92 00 -- Of gold, including metal clad with gold but excluding sweepings containing other precious metals kg. 1[12.5%] -- Of platinum, including metal clad with sweepings platinum containing other precious metals excluding but kg. 1[12.5%] 7112 99 -- Other: kg. 1[12.5%] 7112 99 10 --- Of silver, including metal clad with silver kg. 1[12.5%] 1. Subs. by Act 23 of 2019, s. 88(a) and the Fourth Schedule, for the entry in column (4) occurring against all the tariff items of headings 7106, 7108, 7110 and 7112 (w.e.f. 1-08-2019). 2. Subs. by Act 23 of 2019, s. 88(a) and the Fourth Schedule, for the entry in column (4) occurring against tariff items 7107 00 00, 7109 00 00 and 7111 00 00 (w.e.f. 1-08-2019). 10 but excluding sweepings containing other precious metals 7112 99 20 7112 99 90 --- Sweepings containing gold or silver --- Other: kg. kg. 1[12.5%] 1[12.5%] 7113 III.-JEWELLERY, GOLDSMITHS' AND SILVERSMITHS' WARES AND OTHER ARTICLES ARTICLES OF JEWELLERY AND PARTS THEREOF, OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL - Of precious metal whether or not plated or clad with precious metal: 7113 11 -- Of silver, whether or not plated or clad 7113 11 10 --- with other precious metal: Jewellery with filigree work 7113 11 20 7113 11 30 7113 11 90 7113 19 7113 19 10 7113 19 20 7113 19 30 7113 19 40 7113 19 50 7113 19 60 7113 19 90 7113 20 00 Jewellery studded with gems --- --- Other articles of Jewellery --- Parts -- Of other precious metal, whether or not plated or clad with precious metal: --- Of gold, unstudied --- Of gold, set with pearls --- Of gold, set with diamonds --- Of gold, set with other precious and semi precious stones --- Of platinum, unstudied --- Parts --- Other - Of base metal clad with precious metal kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 23 of 2019, s. 88(a) and the Fourth Schedule, for the entry in column (4) occurring against all the tariff items of headings 7106, 7108, 7110 and 7112 (w.e.f. 1-08-2019). 2. Subs by the Customs Tariff Act, 1975 vide Notification No 67/2018-Customs for the following “10%” dated 26.09.2018 (w.e.f. 27.09.2018). 11 7114 ARTICLES OF GOLDSMITHS' OR SILVERSMITHS' WARES AND PARTS THEREOF, OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL --- Of precious metal, whether or not plated or clad with precious metal: 7114 11 --- Of silver, whether or not plated or clad with precious metal: 7114 11 10 --- Articles 7114 11 20 --- Parts 7114 19 7114 19 10 7114 19 20 7114 19 30 7114 20 7114 20 10 7114 20 20 7114 20 30 7115 --- Of other precious metal, whether or not plated or clad with precious metal: --- Articles of gold --- Articles of platinum --- Parts --- Of base metal clad with precious metal: --- Articles clad with gold --- Other articles --- Parts OTHER ARTICLES OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 7115 10 00 --- Catalysts in the from of wire cloth or kg. 2[10%] grill, of platinum 7115 90 - Other: 7115 90 10 --- Laboratory and precious metal industrial articles of 7115 90 20 7115 90 90 --- Spinneret's made mainly of gold --- Other kg. kg. kg. 2[10%] 2[10%] 2[10%] - - - - - - - - - - - - - - - - - 1. Subs by the Customs Tariff Act, 1975 vide Notification No 67/2018-Customs for the following “10%” dated 26.09.2018 (w.e.f. 27.09.2018). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 12 7116 7116 10 00 7116 20 00 7117 - - - ARTICLES OF NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES (NATURAL, SYNTHETIC OR RECONSTRUCTED) Of natural or cultured pearls Of precious or semi-precious stones (natural, synthetic or reconstructed) IMITATION JEWELLERY Of base metal, whether or not plated with precious metal : kg. kg. 1[10%] 1[10%] 7117 11 00 -- Cuff-links and studs kg. 2[20%] 7117 19 -- Other: 7117 19 10 --- Bangles 7117 19 20 --- German silver jewellery 7117 19 90 --- Other 7117 90 - Other: kg. kg. kg. 2[20%] 2[20%] 2[20%] 7117 90 10 --- Jewellery studded with imitation pearls or imitation or synthetic stones kg. 2[20%] 7117 90 90 --- Other 7118 COIN 7118 10 00 7118 90 00 - - Coin (other than gold coin), not being legal tender Other kg. kg. kg. 2[20%] 3[12.5%] kg. 3[12.5%] - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 7117 (w.e.f. 28-3-2018). 3. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 71 18, for “10%” (w.e.f. 27-3-2020). 13 CHAPTER 72 SECTION XV Base Metals and Articles of Base Metal NOTES 1. This Section does not cover: (a) Prepared paints, inks or other products with a basis of metallic flakes or powder (headings 3207 to 3210, 3212, 3213 or 3215); (b) Ferro-cerium or other pyrophoric alloys (heading 3606); (c) Headgear or parts thereof of heading 6506 or 6507; (d) Umbrella frames or other articles of heading 6603; (e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery); (f) Articles of Section XVI (machinery, mechanical appliances and electrical goods); (g) Assembled railway or tramway track (heading 8608) or other articles of Section XVII (vehicles, ships and boats, aircraft); (h) Instruments or apparatus of Section XVIII, including clock or watch springs; (ij) Lead shot prepared for ammunition (heading 9306) or other articles of Section XIX (arms and ammunition); (k) Articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings, illuminated signs, prefabricated buildings); (l) Articles of Chapter 95 (for example, toys, games, sports requisites); (m) Hand sieves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 96 (miscellaneous manufactured articles); or (n) Articles of Chapter 97 (for example, works of art). 2. Throughout this Schedule the expression “parts of general use” means: (a) Articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metal; (b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading 9114); and (c) Articles of headings 8301, 8302, 8308, 8310 and frames and mirrors, of base metal, of heading 8306. In Chapters 73 to 76 and 78 to 82 (but not in heading 7315) 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. 1 3. Throughout this Schedule, the expression “base metals” means: iron and steel, copper, nickel, aluminum, 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 this Schedule, 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). 5. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74): (a) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals; (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) In this Section the term “alloys” includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds. 6. Unless the context otherwise requires, any reference in this Schedule 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. 7. Classification of composite articles: Except where the headings other wise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. For this purpose: (a) 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) A cermet of heading 8113 is regarded as a single base metal. 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. 2 CHAPTER 72 Iron and Steel NOTES 1. In this Chapter and, in the case of Notes (d), (e) and (f) throughout this Schedule, 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 35% 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 7203 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: 3 Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% or more of chromium, with or without other elements. (f) Other alloy steel: Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion shown: - 0.3% or more of aluminium - 0.0008% or more of boron - 0.3% or more of chromium - 0.3% or more of cobalt - 0.4% or more of copper - 0.4% or more of lead - 1.65% or more of manganese - 0.08% or more of molybdenum - 0.3% or more of nickel - 0.06% or more of niobium - 0.6% or more of silicon - 0.05% or more of titanium - 0.3% or more of tungsten (wolfram) - 0.1% or more of vanadium - 0.05% or more of zirconium - 0.1% or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately. (g) Remelting scrap ingots of iron and steel: Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys. (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 hot-rolling; 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. 4 (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 is 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) Bars and rods, hot-rolled, in irregularly wound coils: Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other 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). These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods). (m) Other bars and rods: Products which do not conform to any of the definitions at (ij), (k) or (l) above or to the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other 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). These products may: - have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods); - be twisted after rolling. (n) Angles, shapes and sections: Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (l) or (m) above or to the definition of wire. Chapter 72 does not include products of heading 7301 or 7302. (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. 5 (p) Hollow drill bars and rods: Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading 7304. 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. SUB-HEADING NOTES 1. In this Chapter the following expressions have the meaning 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) Non-alloy free-cutting steel: Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions: - 0.08% or more of Sulphur - 0.1% or more of lead - more than 0.05% of selenium - more than 0.01% of tellurium - more than 0.05% of bismuth (c) Silicon-electrical steel: Alloy steels containing by weight at least 0.6% but not more than 6% of silicon and not more than 0.08% of carbon. They may also contain by weight not more than 1% of aluminium but no other element in a proportion that would give the steel the characteristics of another alloy steel. (d) High speed steel: 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: - not more than 0.7% of carbon, - 0.5% or more but not more than 1.9% of manganese, and - 0.6% or more but not more than 2.3% of silicon, but no other element in a proportion that would give the steel the characteristics of another alloy steel. 6 2. For the classification of ferro-alloys in the sub-headings of heading 72.02 the following rule should be observed: A ferro-alloy is considered as binary and classified under the relevant sub-heading (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. SUPPLEMENTARY NOTES 1. Skelp means hot-rolled narrow strip of width not exceeding 600 mm with rolled (square, slightly round or bevelled) edge. 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 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. Tariff Item Description of goods Unit Rate of duty Standard Preferential Areas (1) (2) (3) (4) (5) 7201 7201 10 00 - I.-PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR POWDER FORM PIG IRON AND SPIEGELEISEN IN PIGS, BLOCKS OR OTHER PRIMARY FORMS Non-alloy pig iron containing by weight 0.5% or less of phosphorus kg. 1[15%] - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 7 (1) (2) (3) (4) (5) 7201 20 00 - Non-alloy pig iron containing by weight more than 0.5% of phosphorus 7201 50 - Alloy pig iron; spiegeleisen: 7201 50 10 --- Cast iron 7201 50 90 --- Other 7202 FERRO-ALLOYS 7202 11 00 7202 19 00 7202 21 00 7202 29 00 7202 30 00 7202 41 00 7202 49 00 7202 50 00 7202 60 00 7202 70 00 7202 80 00 7202 91 00 -- -- - -- -- - - -- -- - - - - - - -- Ferro-manganese: Containing by weight more than 2% of carbon Other Ferro-silicon: Containing by weight more than 55% of silicon Other Ferro-silico-manganese Ferro-chromium: Containing by weight more than 4% of carbon Other Ferro-silico-chromium Ferro-nickel Ferro-molybdenum Ferro tungsten and ferro-silico- tungsten Other: Ferro-titanium and Ferro- silico- titanium kg. 1[15%] - kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] kg. 1[15%] - - - - - - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 8 (2) (3) (4) (5) (1) 7202 92 00 7202 93 00 7202 99 kg. kg. 1[15%] 1[15%] -- -- -- Ferro-vanadium Ferro-niobium Other: --- Ferro-phosphorus, Ferro- selenium, Ferro-cobalt, Ferro- columbium, Ferro-zirconium, Ferro-tantalum: 7202 99 11 ---- Ferro-phosphorus 7202 99 12 ---- Ferro-selenium 7202 99 13 ---- Ferro-cobalt 7202 99 14 ---- Ferro-columbium 7202 99 15 ---- Ferro-zirconium 7202 99 16 ---- Ferro-tantalum ---- Ferro-silico-zirconium, Ferro- silico-magnesium: 7202 99 21 --- Ferro-silico-zirconium 7202 99 22 ---- Ferro-silico-magnesium ---- Ferro-boron, charge-chrome : 7202 99 31 --- Ferro-boron 7202 99 32 ---- Charge-chrome 7202 99 90 --- Other 7203 7203 10 00 7203 90 00 - - FERROUS PRODUCTS OBTAINED BY DIRECT REDUCTION OF IRON ORE AND OTHER SPONGY FERROUS PRODUCTS, IN LUMPS, PELLETS OR SIMILAR FORMS; IRON HAVING A MINIMUM PURITY BY WEIGHT OF 99.94%, IN LUMPS, PELLETS OR SIMILAR FORMS Ferrous products obtained by direct reduction of iron ore Other kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 9 (1) 7204 (2) (3) (4) (5) FERROUS WASTE AND SCRAP; REMELTING SCRAP INGOTS OF IRON OR STEEL 7204 10 00 - Waste and scrap of cast iron kg. 1[15%] - 7204 21 - - Waste and scrap of alloy steel: Of stainless steel: 7204 21 10 --- Empty or discharged cartridges of kg. 1[15%] all bores and sizes 7204 21 90 --- Other 7204 29 -- Other: kg. 1[15%] 7204 29 10 --- Empty or discharged cartridges of kg. all bores and sizes 7204 29 20 --- Of high speed steel 7204 29 90 --- Other kg. kg. 7204 30 00 - Waste and scrap of tinned iron or kg. 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - -- -- - 7204 41 00 7204 49 00 7204 50 00 7205 steel Other waste and scrap: Turnings, shavings, chips, milling waste, saw dust, fillings, trimmings and stampings, whether or not ` in bundles kg. 1[15%] - Other Remelting scrap ingots kg. kg. 1[15%] 1[15%] - - GRANULES AND POWDERS, OF PIG IRON, SPIEGELEISEN, IRON OR STEEL 7205 10 - Granules: --- Of iron: 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 10 (1) (2) (3) (4) (5) 7205 10 11 ---- Shot and angular grit 7205 10 12 ---- Wire pellets 7205 10 19 ---- Other --- Of alloy steel: 7205 10 21 ---- Shot and angular grit 7205 10 22 ---- Wire pellets 7205 10 29 ---- Other 7205 10 90 --- Other - Powders: kg. kg. kg. kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 7205 21 00 --- Of alloy steel kg. 1[15%] 7205 29 -- Other: 7205 29 10 --- Of iron 7205 29 90 --- Other kg. kg. 1[15%] 1[15%] 7206 II.- IRON AND NON-ALLOY STEEL IRON AND NON-ALLOY STEEL IN INGOTS OR OTHER PRIMARY FORMS ( EXCLUDING IRON OF HEADING 7203) 7206 10 - Ingots: 7206 10 10 --- Of iron 7206 10 20 --- Of high carbon steel 7206 10 90 --- Other 7206 90 Other: --- Of iron: 7206 90 11 ---- Puddled bars and pilings 7206 90 12 ---- Blocks, lumps and similar forms kg. kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - -- - - - - - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 11 (1) (2) (3) (4) (5) 7206 90 19 ---- Other kg. 1[15%] --- Other: 7206 90 91 --- Puddled bars and pilings kg. 7206 90 92 --- Blocks, lumps and similar forms kg. 7206 90 99 --- Other kg. 1[15%] 1[15%] 1[15%] 7207 7207 11 - - - SEMI-FINISHED PRODUCTS OF IRON OR NON-ALLOY STEEL Containing by weight less than 0.25% of carbon : Of rectangular (including square) cross-section, the width measuring less than twice the thickness: 7207 11 10 --- Electrical quality 7207 11 20 7207 11 30 7207 11 90 7207 12 -- -- -- -- Forging quality Seamless steel tube quality Other Other, of rectangular (other than square) cross-section: 7207 12 10 --- Electrical quality 7207 12 20 7207 12 30 --- --- Forging quality Seamless steel tube quality 7207 11 90 --- Other 7207 19 -- Other: 7207 19 10 --- Forged blanks of non-alloy steel 7207 19 20 --- Mild steel billets 7207 19 90 --- Other kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 12 (1) (2) (3) (4) (5) 7207 20 - Containing by weight 0.25% or more of carbon: 7207 20 10 --- Forging quality 7207 20 20 --- Spring steel quality 7207 20 30 --- Seamless steel tube quality 7207 20 90 --- Other kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] - - - - 7208 - FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF 600 MM OR MORE, HOT-ROLLED, NOT CLAD, PLATED OR COATED 7208 10 00 -- In coils, not further worked than hot-rolled, with patterns in relief kg. 1[15%] - - - -- -- -- -- -- - Other, in coils, not further worked than hot-rolled, pickled : Of a thickness of 4.75 mm or more : Plates Universal plates Sheets Other Other Of a thickness of 3 mm or more but less than 4.75 mm : Plates --- --- Universal plates -- --- -- Sheets Strip Other 7208 25 7208 25 10 7208 25 20 7208 25 30 7208 25 40 7208 25 90 7208 26 7208 26 10 7208 26 20 7208 26 30 7208 26 40 7208 26 90 kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 13 (2) (3) (4) (5) (1) 7208 27 7208 27 10 - -- Of a thickness of less than 3 mm: Plates 7208 27 20 --- Universal plates 7208 27 30 --- Sheets 7208 27 40 --- Strip 7208 27 90 --- Other - Other, in coils, not further worked than hot-rolled: 7208 36 -- Of a thickness exceeding 10 mm: 7208 36 10 --- Plates 7208 36 20 -- Universal plates 7208 36 30 --- Sheets 7208 36 40 --- Strip 7208 36 90 --- Other 7208 37 Of a thickness of 4.75 mm or more but not exceeding 10 mm: 7208 37 10 --- Plates 7208 37 20 --- Universal plates 7208 37 30 7208 37 40 --- --- Sheets Strip 7208 37 90 --- Other 7208 38 Of a thickness of 3 mm or more but less than 4.75 mm : 7208 38 10 --- Plates 7208 38 20 --- Universal plates 7208 38 30 --- Sheets kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - - - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 14 (1) (2) (3) (4) (5) 7208 38 40 --- Strip 7208 38 90 --- Other 7208 39 Of a thickness of less than 3 mm : 7208 39 10 --- Plates 7208 39 20 --- Universal plates 7208 39 30 --- Sheets 7208 39 40 --- Strip 7208 39 90 --- Other 7208 40 - Not in coils, not further worked than hot-rolled, with patterns in relief: 7208 40 10 --- Plates 7208 40 20 --- Universal plates 7208 40 30 7208 40 40 7208 40 90 --- --- -- - Sheets Strip Other Other, not in coils, not further worked than hot-rolled : 7208 51 -- Of a thickness exceeding 10 mm : 7208 51 10 ---- Plates 7208 51 20 ---- Universal plates 7208 51 30 ---- Sheets 7208 51 40 ---- Strips 7208 51 90 ---- Others 7208 52 -- Of a thickness of 4.75 m or more but not exceeding 10 mm: kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 15 (1) (2) (3) (4) (5) 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - - - - - - - - - - kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 7208 52 10 ---- Plates 7208 52 20 --- Universal plates 7208 52 30 --- Sheets 7208 52 40 ---- Strip 7208 52 90 ---- Other 7208 53 -- Of a thickness of 3 mm or more but less than 4.75 mm : 7208 53 10 -- Plates 7208 53 20 --- Universal plates 7208 53 30 -- Sheets 7208 53 40 --- Strip 7208 53 90 --- Other 7208 54 -- Of a thickness of less than 3 mm: 7208 54 10 --- Plates 7208 54 20 --- Universal plates 7208 54 30 7208 54 40 --- --- Sheets Strip 7208 54 90 --- Other 7208 90 00 7209 7209 15 - - - - Other FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF 600 MM OR MORE, COLD-ROLLED ( COLD- REDUCED), NOT CLAD, PLATED OR COATED In coils, not further worked than cold-rolled (cold-reduced): Of a thickness of 3 mm or more: 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 16 (1) (2) (3) (4) (5) 7209 15 10 --- Plates 7209 15 20 --- Sheets 7209 15 30 --- Strip 7209 15 90 --- Other 7209 16 -- Of a thickness exceeding 1 mm but less than 3 mm: 7209 16 10 --- Plates 7209 16 20 --- Sheets 7209 16 30 --- Strip 7209 16 90 ---- Other 7209 17 -- Of a thickness of 0.5 mm or more but not exceeding 1 mm: 720917 10 --- Plates 7209 17 20 7209 17 30 --- --- Sheets Strip 7209 17 90 --- Other 7209 18 Of a thickness of less than 0.5 m: 7209 18 10 --- Plates 7209 18 20 --- Sheets 7209 18 30 7209 18 90 -- -- -- Strip Other Not in coils, not further worked than cold-rolled (cold-reduced): 7209 25 Of a thickness of 3 mm or more: kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - - - - - - - - - - 7209 25 10 ---- Plates kg. 1[15%] - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 17 (1) (2) (3) (4) (5) 7209 25 20 --- Sheets 7209 25 30 --- Strip 7209 25 90 Other 7209 26 -- Of a thickness exceeding 1 mm but less than 3 mm : 7209 26 10 --- Plates 7209 26 20 --- Sheets 7209 26 30 --- Strip 7209 26 90 --- Other 7209 27 -- Of a thickness of 0.5 mm or more but not exceeding1mm : 7209 27 10 --- Plates 7209 27 20 --- Sheets 7209 27 30 --- Strip 7209 27 90 ---- Other 7209 28 -- Of a thickness of less than 0.5 mm : 7209 28 10 --- Plates 7209 28 20 --- Sheets 7209 28 30 7209 28 90 7209 90 00 -- -- -- Strip Other Other kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 18 (2) (3) (4) (5) (1) 7210 7210 11 7210 11 10 7210 11 90 7210 12 7210 12 10 7210 12 90 7210 20 00 7210 30 - - -- -- -- -- -- -- -- - FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF 600 MM OR MORE, CLAD, PLATED OR COATED Plated or coated with tin: Of a thickness of 0.5 mm or more: OTS/MR Type Other Of a thickness of less than 0.5 mm: OTS/MR Type Other Plated or coated with lead, including terne-plate Electrolytically plated or coated with zinc: 7210 30 10 --- Corrugated 7210 30 90 Other Otherwise plated or coated with zinc: 7210 41 00 --- Corrugated 7210 49 00 --- Other 7210 50 00 - Plated or coated with chromium oxides or with chromium and chromium - Plated or coated with aluminium: kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[15%] 1[15%] 2[27.5%] 2[27.5%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 2. Substituted by the Vide Notification No. 48/2018-Customs Dated 20.06.2018 for tariff items 7210 12 10 and 7210 12 90. 19 (1) (2) 7210 61 00 -- Plated or coated with aluminium- zinc alloys 7210 69 00 -- Other 7210 70 00 7210 90 - - Painted, varnished or coated with plastics Other: 7210 90 10 ---- Lacquered 7210 90 90 ---- Other 7211 FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF LESS THAN 600 MM, NOT CLAD, PLATED OR COATED - Not further worked than hot- rolled: 7211 13 00 -- 7211 14 Rolled on four faces or in a closed box pass, of a width exceeding 150 mm and a thickness of not less than 4 mm, not in coils and without patterns in relief Other, of a thickness of 4.75 mm or more: 7211 14 10 Flats 7211 14 20 Universal plates 7211 14 30 7211 14 40 7211 14 50 7211 14 60 Hoops Sheets Strip Skelp (3) kg. kg. kg. kg. kg. (4) (5) 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - kg. 1[15%] kg. kg. kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 20 (1) 7211 14 90 7211 19 (2) Other Other: 7211 19 10 --- Flats 7211 19 20 --- Universal plates 7211 19 30 --- Hoops 7211 19 40 --- Sheets 7211 19 50 --- Strip 7211 19 60 --- Skelp 7211 19 90 --- Other - -- Not further worked than cold- rolled (cold-reduced): Containing by weight less than 0.25% of carbon: 7211 23 7211 23 10 --- Flats 7211 23 20 --- Universal plates 7211 23 30 --- Hoops 7211 23 40 --- Sheets 7211 23 50 --- Strip 7211 14 90 --- Other 7211 29 -- Other: 7211 29 10 --- Flats 7211 29 20 --- Universal plates 7211 29 30 --- Hoops 7211 29 40 --- Sheets (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) (5) 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 21 (1) (2) 7211 29 50 --- Strip 7211 29 60 --- Skelp 7211 29 90 --- Other 7211 90 - Other: --- Universal plates: 7211 90 11 --- Of boiler quality 7211 90 12 --- Of high tensile quality 7211 90 13 --- Of ship building quality 7211 90 90 --- Other 7212 - FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF LESS THAN 600 MM, CLAD, PLATED OR COATED 7212 10 --- Plated or coated with tin: 7212 10 10 --- OTS or MR type 7212 10 90 7212 20 -- - Other Electrolytically plated or coated with zinc: 7212 20 10 --- Corrugated 7212 20 90 --- Other 7212 30 --- Otherwise plated or coated with zinc: 7212 30 10 - Corrugated 7212 30 90 --- Other 7212 40 00 --- Painted, varnished or coated with plastics (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) (5) 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 22 (1) (2) (3) (4) (5) 7212 50 --- Otherwise plated or coated: 7212 50 10 --- Plated or coated with lead 7212 50 20 --- Lacquered 7212 50 90 --- Other 7212 60 00 --- Clad 7213 7213 10 -- BARS AND RODS, HOT-ROLLED, IN IRREGULARLY WOUND COILS, OF IRON OR NON-ALLOY STEEL Containing indentations, ribs, grooves or other deformations produced during the rolling process: 7213 10 10 --- Of free cutting steel 7213 10 90 --- Other 7213 20 - Other, of free-cutting steel: 7213 20 10 --- Electrode quality 7213 20 20 --- Cold heading quality 7213 20 90 --- Other - - 7213 91 Other: Of circular cross-section measuring less than 14 mm in diameter: 7213 91 10 --- Electrode quality 7213 91 20 --- Cold heading quality 7213 91 90 --- Other kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 23 (1) (2) (3) (4) (5) 7213 99 - Other: 7213 99 10 ---- Electrode quality 7213 99 20 --- Cold heading quality 7213 99 90 --- Other 7214 -- OTHER BARS AND RODS OF IRON OR NON-ALLOY STEEL, NOT FURTHER WORKED THAN FORGED, HOT-ROLLED, HOT- DRAW NOR HOT-EXTRUDED, BUT INCLUDING THOSE TWISTED AFTER ROLLING 7214 10 -- Forged: 7214 10 10 --- Spring steel quality 7214 10 90 --- Other 7214 20 - Containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling : 7214 20 10 7214 20 90 -- -- Spring steel quality Other 7214 30 00 --- Other, of free cutting steel 7214 91 -- -- Other: Of rectangular (other than square) cross-section: 7214 91 10 -- Mild steel bright bar 7214 91 90 7214 99 7214 99 10 7214 99 90 -- - -- -- Other Other: Of spring steel quality Other kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 24 (1) 7215 (2) (3) (4) (5) - OTHER BARS AND RODS OF IRON OR NON-ALLOY STEEL 7215 10 00 -- Of free-cutting steel, not further worked than cold-formed or cold- finished 7215 50 - Other, not further worked than cold-formed or cold-finished: 7215 50 10 -- Mild steel bright bar 7215 50 90 7215 90 -- -- Other Other: 7215 90 10 --- Plated or coated with zinc 7215 90 20 --- Plated or coated with other base metals 7215 90 90 --- Other 7216 7216 10 00 - - - ANGLES, SHAPES AND SECTIONS OF IRON OR NON-ALLOY STEEL U, I or H sections, not further worked than hot- rolled, hot- drawn or extruded, of a height of less than 80 mm L or T sections, not further worked than hot-rolled, hot- drawn or extruded, of a height of less than 80 mm: kg. 1[15%] - kg. kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - kg. 1[15%] - - - - 7216 21 00 --- L sections 7216 22 00 --- T sections kg. kg. 1[15%] 1[15%] - U, I or H sections, not further worked than hot-rolled, hot- drawn or extruded of a height of 80 mm or more : 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 25 (1) (2) 7216 31 00 ---- U sections 7216 32 00 --- I sections 7216 33 00 --- H sections 7216 44 00 --- L or T sections, not further worked than hot- rolled, hot- drawn or extruded, of a height of 80 mm or more (3) kg. kg. kg. kg. (4) (5) 1[15%] 1[15%] 1[15%] 1[15%] - - - - 7216 50 00 --- Other angles, shapes and sections, not further worked than hot- rolled, hot-drawn or extruded kg. 1[15%] - - Angles, shapes and sections, not further worked than cold-formed or cold-finished: 7216 61 00 --- Obtained from flat-rolled products 7216 69 00 --- Other - Other: kg. kg. 1[15%] 1[15%] 7216 91 00 --- Cold-formed or cold-finished from flat rolled products kg. 1[15%] 7216 99 - Other: 7216 99 10 -- Plated or coated with zinc 7216 99 20 --- Plated or coated with base metals other than zinc 7216 99 30 --- Slotted angles and slotted channels 7216 99 40 --- Forged 7216 99 90 --- Other kg. kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 26 (1) 7217 (2) (3) (4) (5) -- WIRE OF IRON OR NON-ALLOY STEEL 7217 10 - Not plated or coated, whether or not polished 7217 10 10 --- Of a thickness of 18 SWG and kg. below 7217 10 20 --- Of a thickness above 18 SWG but kg. up to 26 SWG 7217 10 30 --- Of a thickness above 26 SWG kg. 7217 20 --- Plated or coated with zinc: 7217 20 10 --- Of a thickness of 18 SWG and kg. below 7217 20 20 --- Of a thickness above 18 SWG but kg. up to 26 SWG 7217 20 30 --- Of a thickness above 26 SWG kg. 7217 30 - Plated or coated with other base metals: 7217 30 10 --- Of a thickness of 18 SWG and kg. below 7217 30 20 ---- Of a thickness above 18 SWG but kg. up to 26 SWG 7217 30 30 ---- Of a thickness above 26 SWG kg. 7217 90 - Other: --- Shaped and profiled wire: 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 7217 90 11 ---- Of cross section - half round kg. 1[15%] 7217 90 12 ---- Of cross section - flat and kg. 1[15%] rectangular - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 27 (1) (2) 7217 90 13 ---- Of cross section - 'z' shaped 7217 90 19 ---- Of cross section - other shapes -- Other: 7217 90 91 ---- High tensile quality 7217 90 92 ---- Electrode quality (3) kg. kg. kg. kg. 7217 90 93 ---- Electric resistance wire (including kg. electric resistance heating wire) (4) (5) 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 7217 90 99 ---- Other kg. 1[15%] 7218 - - 7218 10 00 ---- III.- STAINLESS STEEL STAINLESS STEEL IN INGOTS OR OTHER PRIMARY FORMS; SEMI- FINISHED PRODUCTS OF STAINLESS STEEL Ingots and other primary forms - Other: kg. 1[15%] 7218 91 00 ---- Of rectangular (other than square) kg. 1[15%] cross-section 7218 99 - Other: 7218 99 10 ---- Billets 7218 99 90 ---- Other kg. kg. 1[15%] 1[15%] 7219 - -- FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF A WIDTH OF 600 MM OR MORE Not further worked than hot- rolled, in coils: 7219 11 -- Of a thickness exceeding 10 mm: - Chromium type: - - - - - - - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 28 (1) (2) 7219 11 11 ---- Not exceeding 14 mm 7219 11 12 ---- Exceeding 14 mm 7219 11 90 - Other (3) kg. kg. kg. 7219 12 00 --- Of a thickness of 4.75 mm or Kg. more but not exceeding10 mm 7219 13 00 ---- Of a thickness of 3 mm or more Kg. but less than 4.75 mm (4) (5) 1[15%] 1[15%] 1[15%] 2[22.5%] 2[22.5%] 7219 14 00 ---- Of a thickness of less than 3 mm kg. 1[15%] 7219 21 - - - Not further worked than hot- rolled, not in coils: Of a thickness exceeding 10 mm : Universal plates of stainless steel or heat resisting steel and chromium type: 7219 21 11 ---- Not exceeding 14 mm 7219 21 12 ---- Exceeding 14 mm ---- Universal plates of stainless steel heat resisting steel, nickel chromium austenitic type: 7219 21 21 ---- Not exceeding 14 mm 7219 21 22 ---- Exceeding 14 mm - Other chromium type: 7219 21 31 ---- Not exceeding 14 mm 7219 21 32 ---- Exceeding 14 mm - Other nickel chromium austenitic type: kg. kg. kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 2. Subs by the Vide Notification No. 48/2018-Customs Dated 20-06-2018 for “[15%]7” 29 (1) (2) 7219 21 41 ---- Not exceeding 14 mm 7219 21 42 ---- Exceeding 14 mm 7219 21 90 --- Other (3) kg. kg. kg. 7219 22 7219 22 11 - - - Of a thickness of 4.75 mm or more but not exceeding 10 mm: Universal plates of stainless steel or heat resisting steel: Chromium type kg. 7219 22 12 ---- Nickel chromium austenitic type kg. 7219 22 19 --- Other - Other: 7219 22 91 ---- Chromium type kg. kg. 7219 22 92 ---- Nickel chromium austenitic type kg. 7219 22 99 ---- Other 7219 23 -- Of a thickness of 3 mm or more but less than 4.75 mm: 7219 23 10 ---- Chromium type kg. kg. 7219 23 20 ---- Nickel chromium austenitic type kg. (4) (5) 1[15%] 1[15%] 2[22.5%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - - - - - - - - 7219 23 90 ---- Other kg. 1[15%] 7219 24 - - Of a thickness of less than 3 mm: Chromium type, of a thickness: 7219 24 11 -- Below 0.35 mm 7219 24 12 --- 0.35 mm and above but below 0.56 mm kg. kg. 1[15%] 1[15%] 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 2. Subs by the Vide Notification No. 48/2018-Customs for “[15%]” Dated 20-06-2018. 30 (1) (2) 7219 24 13 --- 0.56 mm and above but below 0.90 mm 7219 24 19 - - Other Nickel chromium austenitic type, of a thickness: 7219 24 21 ---- Below 0.35 mm 7219 24 22 ---- 0.35 mm and above but below 0.56 mm 7219 24 23 --- 0.56 mm and above but below 0.90 mm 7219 24 29 ---- Other 7219 24 90 ---- Other 7219 31 - - - Not further worked than cold- rolled (cold reduced): Of a thickness of 4.75 mm or more: Chromium type: 7219 31 11 ---- Not exceeding 14 mm 7219 31 12 ---- Exceeding 14 mm - Nickel chromium austenitic type: 7219 31 21 --- Not exceeding 14 mm 7219 31 22 --- Exceeding 14 mm 7219 31 90 ---- Other 7219 32 - Of a thickness of 3 mm or more but less than 4.75 mm: (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) (5) 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - - - - - - 7219 32 10 ---- Chromium type kg. 1[15%] - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 31 (1) (2) (3) (4) (5) 7219 32 20 ---- Nickel chromium austenitic type kg. 7219 32 90 7219 33 -- - Other Of a thickness exceeding 1 mm but less than 3 mm: 7219 33 10 --- Chromium type kg. kg. 7219 33 20 --- Nickel chromium austenitic type kg. 1[15%] 1[15%] 1[15%] 1[15%] 7219 33 90 7219 34 -- -- Other kg. 1[15%] Of a thickness of 0.5 mm or more but not exceeding 1 mm: 7219 34 10 --- Chromium type kg. 7219 34 20 ---- Nickel chromium austenitic type kg. 1[15%] 1[15%] 7219 34 90 --- Other kg. 1[15%] 7219 35 - Of a thickness of less than 0.5 mm : 7219 35 10 --- Chromium type kg. 7219 35 20 ---- Nickel chromium austenitic type kg. 7219 35 90 ---- Other 7219 90 - - Other: Sheets and plates: 7219 90 11 ---- Thickness more than 4.75 mm 7219 90 12 --- Thickness 3 mm to 4.75 mm 7219 90 13 --- Thickness less than 3 mm 7219 90 90 --- Other kg. kg. kg. kg. Kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 2[22.5%] - - - - - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 2. Subs by the Vide Notification No. 48/2018-Customs for “[15%]” Dated 20-06-2018. 32 (1) 7220 7220 11 7220 11 10 - - - - - (2) (3) (4) (5) FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF A WIDTH OF LESS THAN 600 MM Not further worked than hot- rolled: Of a thickness of 4.75 mm or more: Skelp for pipes and tubes kg. 1[15%] - Strips for pipes and tubes (other than skelp): 7220 11 21 ---- Chromium type kg. 7220 11 22 ---- Nickel chromium austenitic type kg. 7220 11 29 ---- Other 7220 11 90 ---- Other kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] - - - - 7220 12 - Of a thickness of less than 4.75 mm 7220 12 10 --- Skelp for pipes and tubes kg. 1[15%] - - Strips for pipes and tubes (other than skelp): 7220 12 21 ---- Chromium type kg. 7220 12 22 ---- Nickel chromium austenitic type kg. 7220 12 29 ---- Other 7220 12 90 7220 20 - - Other Not further worked than cold- rolled (cold-reduced): kg. kg. - - - 1[15%] 1[15%] 1[15%] 1[15%] 7220 20 10 ---- Skelp for pipes and tubes kg. 1[15%] - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 33 (1) (2) (3) (4) (5) - Strips for pipes and tubes (other than skelp): 7220 20 21 ---- Chromium type kg. 7220 20 22 ---- Nickel chromium austenitic type kg. 7220 20 29 --- Other 7220 20 90 --- Other 7220 90 - Other: kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 7220 90 10 --- Skelp (strips for pipes and tubes) kg. 1[15%] - - - - - - - 7220 90 21 Strips for pipes and tubes (other than skelp): Chromium type kg. 1[15%] - 7220 90 22 -- Nickel chromium austenitic type kg. 7220 90 29 --- Other 7220 90 90 --- Other kg. kg. 7221 - BARS AND RODS, HOT-ROLLED, IN IRREGULARLY WOUND COILS, OF STAINLESS STEEL 7221 00 -- Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel: - Bright bars: 7221 00 11 --- Chromium type kg. 7221 00 12 --- Nickel chromium austenitic type kg. 7221 00 19 -- Other 7221 00 90 --- Other kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 34 (1) 7222 7222 11 (2) (3) (4) (5) - - - - OTHER BARS AND RODS OF STAINLESS STEEL; ANGLES, SHAPES AND SECTIONS OF STAINLESS STEEL Bars and rods, not further worked than hot-rolled, hot-drawn or extruded: Of circular cross section: Bright bars: 7222 11 11 --- Chromium type kg. 7222 11 12 ---- Nickel chromium austenitic type kg. 7222 11 19 --- Other - Other: 7222 11 91 --- Chromium type kg. kg. 7222 11 92 ---- Nickel chromium austenitic type kg. 7222 11 99 ---- Other kg. 7222 19 - Other: --- Bright bars: 7222 19 11 ---- Chromium type kg. 7222 19 12 ---- Nickel chromium austenitic type kg. 7222 19 19 ---- Other Other: 7222 19 91 ---- Chromium type kg. kg. 7222 19 92 ---- Nickel chromium austenitic type kg. 7222 19 99 ---- Other kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 35 (1) (2) (3) (4) (5) 7222 20 - Bars and rods, not further worked than cold-formed or cold- finished: - Bright bars: 7222 20 11 ---- Chromium type kg. 7222 20 12 ---- Nickel chromium austenitic type kg. 7222 20 19 ---- Other Other:] 2[-- - 7222 20 91 - Chromium type kg. kg. 7222 20 92 ---- Nickel chromium austenitic type kg. 7222 20 99 ---- Other kg. 7222 30 ---- Other bars and rods: - Bright bars: 7222 30 11 ---- Chromium type kg. 7222 30 12 ---- Nickel chromium austenitic type kg. 7222 30 19 ---- Other --- Other: 7222 30 91 ---- Chromium type kg. kg. 7222 30 92 ---- Nickel chromium austenitic type kg. 7222 30 99 ---- Other kg. 7222 40 Angles, shapes and sections: 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule for the entry in column (2) occurring against tariff item 7304 23 90 (w.e.f. 1-1-2020). 36 (1) (2) (3) (4) (5) 7222 40 10 ---- Of thickness of 80 mm and above kg. 7222 40 20 ---- Of below 80 mm kg. 1[15%] 1[15%] - - 7223 - WIRE OF STAINLESS STEEL 7223 00 - Wire of stainless steel: 7223 00 10 --- Electrode quality kg. 1[15%] - - Other: 7223 00 91 ---- Of thickness of above 1.5 mm 7223 00 92 ---- Of thickness of 0.46 mm and above but not exceeding1.5 mm kg. kg. 7223 00 99 ---- Of thickness of below 0.46 mm kg. 1[15%] 1[15%] 1[15%] 7224 - IV.-OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR NON- ALLOY STEEL OTHER ALLOY STEEL IN INGOTS OR OTHER PRIMARY FORMS; SEMI-FINISHED PRODUCTS OF OTHER ALLOY STEEL 7224 10 00 ---- Ingots and other primary forms kg. 1[15%] 7224 90 -- Other: 7224 90 10 ---- Of tool steel quality 7224 90 20 ---- Of die steel quality kg. kg. 7224 90 30 ---- Of cobalt bearing high speed steel kg. quality 7224 90 40 ---- Forged blanks of alloy steel kg. 1[15%] 1[15%] 1[15%] 1[15%] - Other: - - - - - - - - 7224 90 91 --- Billets kg. 1[15%] - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 37 (1) (2) 7224 90 99 --- Other (3) kg. (4) (5) 1[15%] - 7225 - - FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A WIDTH OF 600 MM OR MORE Of silicon-electrical steel: 7225 11 00 --- Grain-oriented kg. 2[20%] - 3[722519 --- Other 7225 19 10 --- Hot rolled 7225 19 20 --- Cold rolled 7225 19 30 --- Other 7225 30 - Other, not further worked than hot-rolled, in coils: 7225 30 10 ---- Of spring steel quality 7225 30 90 --- Other - Other, not further worked than hot-rolled, not in coils: -- Of a thickness of above 4.75 mm: 7225 40 11 ---- Boiler quality 7225 40 12 ---- Pressure vessel quality 7225 40 13 ---- High tensile quality 7225 40 19 ---- Other 7225 40 20 ---- Of a thickness of 3 mm and above but not exceeding 4.75 mm kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - -- -] - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 2. Subs by the Vide Notification No. 48/2018-Customs for "15%" Dated 20.06.2018. 3. Subs. by the Notification No. 109/2008 for tariff item 7225 19 00 and the entries relating thereto dated 24.09.2008 (w.e.f. 1.10.2008). 38 (1) (2) 7225 40 30 7225 50 - - Of a thickness of below 3 mm Other, not further worked than cold-rolled (cold-reduced): (3) kg. (4) (5) 1[15%] - 7225 50 10 ---- Of a thickness of less than 3 mm kg. 7225 50 20 --- Of a thickness of 3 mm to 4.75 kg. mm 7225 50 30 --- Of a thickness of above 4.75 mm kg. - Other: 7225 91 00 ---- Electrolytically plated or coated kg. with zinc 7225 92 00 ---- Otherwise plated or coated with kg. zinc 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 7225 99 00 --- Other kg. 1[15%] 7226 - - FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A WIDTH OF LESS THAN 600 MM Of silicon-electrical steel: 7226 11 00 ---- Grain-oriented kg. 1[15%] 2[7226 19 ---- Other 7226 19 10 ---- Hot rolled 7226 19 20 ---- Cold rolled 7226 19 90 ---- Other 7226 20 - - Of high speed steel: Hot-rolled: kg. kg. kg. 1[15%] 1[15%] 1[15%] -] - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 2. Subs. by the Notification No. 109/2008 for tariff item 7226 19 00 and the entries relating thereto and the entries relating thereto dated 24.09.2008 (w.e.f. 1.10.2008). 39 (4) (5) (1) (2) 7226 20 11 ---- In coils 7226 20 12 ---- Other - Cold-rolled: 7226 20 21 ---- In coils 7226 20 22 ---- Other 7226 20 30 ---- Hoops and strips - -- 7226 91 Other: Not further worked than hot- rolled: 7226 91 10 ---- Of a thickness of below 3 mm 7226 91 20 ---- Of a thickness of 3 mm and above but not exceeding 4.75 mm (3) kg. kg. kg. kg. kg. kg. kg. 7226 91 30 ---- High tensile quality of a thickness kg. of above 4.75 mm 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 7226 91 90 ---- Other kg. 1[15%] 7226 92 -- Not further worked than cold- rolled (cold-reduced): 7226 92 10 ---- Of a thickness of below 3 mm 7226 92 20 ---- Of a thickness of 3 mm and above but not exceeding 4.75 mm kg. kg. 7226 92 30 ---- Of a thickness of above 4.75 mm kg. 1[15%] 1[15%] 1[15%] 2*** 7226 99 - - Other: - - - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 2. In heading 7226, tariff items 7226 93 00 and 7226 94 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 40 (1) (2) (3) (4) (5) 7226 99 10 ---- Of a thickness of above 4.75 mm kg. 7226 99 20 ---- Of a thickness of above 3 mm and but not exceeding 4.75 mm kg. 7226 99 30 ---- Of a thickness of below 3 mm kg. 7226 99 40 ---- Skelp (strips for pipes and tubes) kg. - Hoops and strips: 7226 99 51 ---- Hot rolled 7226 99 52 ---- Cold rolled 7226 99 53 ---- Of spring steel, other than skelp kg. kg. kg. 7226 99 60 ---- Skelps and strips for razor blades kg. and saw blades 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 7226 99 90 ---- Other kg. 1[15%] 7227 - BARS AND RODS, HOT-ROLLED, IN IRREGULARLY WOUND COILS, OF OTHER ALLOY STEEL 7227 10 00 ---- Of high speed steel 7227 20 00 ---- Of silico-manganese steel 7227 90 - Other: 7227 90 10 ---- Valve spring steel quality 7227 90 20 ---- Other spring steel quality 7227 90 30 ---- Ball bearing quality 7227 90 40 ---- Cold heading quality 7227 90 50 ---- Lead-free cutting quality 7227 90 60 ---- Sulphur free cutting quality kg. kg. kg. kg. kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 41 (1) (2) 7227 90 90 ---- Other (3) kg. (4) (5) 1[15%] - 7228 - OTHER BARS AND RODS OF OTHER ALLOY STEEL; ANGLES, SHAPES AND SECTIONS, OF OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR NON-ALLOY STEEL 7228 10 - Bars and rods, of high speed steel: 7228 10 10 ---- Bright bars 7228 10 90 ---- Other 7228 20 00 ---- Bars and rods, of silico- manganese steel 7228 30 - Other bars and rods, not further worked than hot-rolled, hot- drawn or extruded: - Bright bars: 7228 30 11 ---- Of alloy tool steel 7228 30 19 ---- Other Other: 7228 30 21 ---- Lead bearing steel 7228 30 22 ---- Spring steel 7228 30 23 ---- Sulphur bearing steel 7228 30 24 ---- Tool and die steel 7228 30 29 ---- Other kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 42 (1) (2) (3) (4) (5) 7228 40 00 ---- Other bars and rods, not further kg. 1[15%] - worked than forged 7228 50 - Other bars and rods, not further worked than cold-formed or cold- finished: 7228 50 10 ---- Of engine valves and cold kg. 1[15%] heading steel 7228 50 90 ---- Other kg. 1[15%] - - 7228 60 ---- Other bars and rods: - Bright bars: 7228 60 11 ---- Of alloy tool steel 7228 60 12 ---- Other - Other: 7228 60 91 ---- Lead bearing steel 7228 60 92 ---- Spring steel 7228 60 93 ---- Sulphur bearing steel 7228 60 94 ---- Tool and die steel kg. kg. kg. kg. kg. kg. 1[15%] - 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 43 (1) (2) (3) (4) (5) 7228 60 99 ---- Other kg. 1[15%] - 7228 70 - - Angles, shapes and sections: Not further worked than hot- rolled, hot-drawn or extruded: 7228 70 11 ---- Of 80 mm or more 7228 70 12 ---- Of less than 80 mm - Not further worked than cold- formed or cold-finished: 7228 70 21 ---- Of 80 mm or more 7228 70 22 ---- Of less than 80 mm 7228 80 - Hollow drill bars and rods: 7228 80 10 ---- Of alloy steel 7228 80 20 ---- Of non alloy steel, forged 7228 80 90 ---- Other kg. kg. kg. kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] - - - - 1[15%] - 1[15%] -- 1[15%] - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 44 (1) 7229 1*** (2) (3) (4) (5) - WIRE OF OTHER ALLOY STEEL - 7229 20 00 ---- Of silico-manganese steel kg. 2[15%] - 7229 90 ---- Other: - Tinned wire, bronze coated wire, trapezoidal wire, half round wire, crimped wire and copper coated wire, not insulated: 7229 90 11 ---- Tinned wire 7229 90 12 ---- Bronze coated wire 7229 90 13 ---- Trapezoidal wire 7229 90 14 ---- Half round wire 7229 90 15 ---- Crimped wire 7229 90 16 ---- Copper coated wire - Electrode quality, wire rope quality and ACSR quality not insulated: 7229 90 21 ---- Electrode quality 7229 90 22 ---- Wire rope quality 7229 90 23 ---- ACSR quality kg. kg. kg. kg. kg. kg. kg. kg. kg. - Wire (excluding wire type lead), spring, high tensile, hardened and tempered wires, not insulated 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] - - - - - - - - - 1. In heading 7229, tariff item 7229 13 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 45 (1) (2) (3) (4) (5) 7229 90 31 ---- Wire (excluding wire type lead) kg. 7229 90 32 ---- Spring wire 7229 90 33 ---- High tensile wire kg. kg. 7229 90 34 ---- Hardened and tempered wire kg. 1[15%] 1[15%] 1[15%] 1[15%] 7229 90 40 ---- Other wire kg. 1[15%] - Shaped and profiled wires of cross-section: 7229 90 51 ---- Half round 7229 90 52 ---- Flat and rectangular 7229 90 53 ---- 'L' shape 7229 90 54 ---- 'Z' shape 7229 90 59 ---- Other kg. kg. kg. kg. kg. 7229 90 60 ---- Electric resistance wire (including kg. electric resistance heating wire) 7229 90 70 ---- Crimped wire 7229 90 90 ---- Other kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 14-5-2015). 46 CHAPTER 73 Articles of Iron or Steel 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. Tariff Item Description of goods Unit Rate of duty (1) 7301 7301 10 00 7301 20 - - (2) 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 Sheet piling Angles, shapes and sections : 7301 20 10 --- Steel slotted angles 7301 20 90 --- Other 7302 7302 10 - RAILWAY OR TRAMWAY TRACK CONSTRUCTION MATERIAL OF IRON OR STEEL, THE FOLLOWING: RAILS, CHECK- RAILS AND RACK RAILS, SWITCH BLADES, CROSSING FROGS, POINT RODS AND OTHER CROSSING PIECES, SLEEPERS (CROSS-TIES), FISH-PLATES, CHAIRS, CHAIR WEDGES, SOLE PLATES (BASE PLATES), RAIL CLIPS, BEDPLATES, TIES AND OTHER MATERIAL SPECIALISED FOR JOINTING OR FIXING RAILS Rails: 7302 10 10 --- For railways 7302 10 20 --- For tramways 7302 10 90 --- Other 7302 30 00 - Switch blades, crossing frogs, point rods and other crossing pieces Std. Prefnl. Areas (3) (4) (5) kg. 1[15%] kg. kg. 1[15%] 1[15%] kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for tariff items “10%” (w.e.f. 14-5-2015). 1 (1) (2) 7302 40 00 7302 90 - - Fish-plates and sole plates Other: 7302 90 10 --- Material for jointing or fixing rails 7302 90 90 --- Other 7303 TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON (OTHER THAN CAST IRON) OR STEEL 7303 00 - Tubes, pipes and hollow profiles, of cast iron: 7303 00 10 --- Rain water pipe 7303 00 20 --- Soil pipe 7303 00 30 --- Spun pipe 7303 00 90 --- Other 7304 TUBES, PIPES AND HOLLOW PROFILES, OF CAST IRON (OTHER THAN CAST IRON) OR STEEL 2[- Line pipe of a kind used for oil and gas pipelines: 7304 11 -- Of stainless steel: 7304 11 10 -- Tubes and pipes 7304 11 20 -- Blanks for tubes and pipes 7304 11 90 -- Other 7304 19 -- Other: 7304 19 10 -- Tubes and pipes 7304 19 20 -- Blanks for tubes and pipes 7304 19 90 -- Other (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) (5) 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - -- - -- -- -- -- - -- Casing, tubing and drill pipe, of a kind used 7304 22 00 -- in drilling for oil or gas: 3[Drill pipe of stainless steel] kg. 1[15%] 7304 23 -- Other drill pipe: 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for tariff items “10%” (w.e.f. 14-5-2015). 2. Subs. by Act 21 of 2006, s. 63(b) and the fourth Schedule, for sub-heading 7304 10, tariff items 7304 10 11 to 7304 10 29, sub-heading 7304 21, tariff items 7304 21 10,7304 21 90, sub-heading 7304 29, tariff items 7304 29 10,7304 29 90, sub-heading 73043 1, tariff items 7304 31 11 to 7304 3 1 39, sub-heading 7304 39, tariff items 7304 39 11 to 7304 49 00, sub-heading 7304 51, tariff items 7304 51 10 to 7304 51 30, sub-heading 7304 59, tariff items 7304 59 10 to 7304 90 00 and the entries relating thereto (w.e.f. 18-4-2006). 3. Subs.by Act 23 of 2019, s. 88(b) and the fifth Schedule, for tariff item 7304 22 00 (w.e.f. 01-01-2020). 2 (1) (2) 7304 23 10 -- Of iron 7304 23 90 -- 2[Other] 7304 24 00 -- Other, of stainless steel 7304 29 -- Other: 7304 29 10 -- Of iron 7304 29 90 -- Other -- Other, of circular cross--section, of iron or non--alloy steel: 7304 31 -- Cold--drawn or cold--rolled (cold-- reduced): -- Up to 114.3 mm outer diameter: 7304 30 11 -- Of iron 7304 31 19 -- Other -- Above 114.3 mm but up to 219.1 mm outer diameter 7304 31 21 -- Of iron 7304 31 29 -- Other -- Above 219.1 mm diameter: 7304 31 31 -- Of iron 7304 31 39 -- Other 7304 39 -- Other: -- Up to 114.3 mm outer diameter: 7304 39 11 -- Of iron 7304 39 19 -- Other -- Above 114.3 mm but up to 219.1 mm outer diameters: 7304 39 21 -- Of iron 7304 39 29 -- Other -- Above 219.1 mm diameter: (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] (5) -- _ -- -- -- -- _ -- -- -- -- -- -- -- 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for tariff items “10%” (w.e.f. 14-5-2015). 2. Subs.by Act 23 of 2019, s. 88(b) and the fifth Schedule, for tariff item 7304 23 90 (w.e.f. 01-01-2020). 3 (1) (2) 7304 39 31 -- Of iron 7304 39 39 -- Other (3) kg. kg. (4) 1[15%] 1[15%] (5) -- -- -- Other, of circular cross section, of stainless steel: 7304 41 00 -- Cold--drawn or cold--rolled (cold--reduced) kg. 7304 49 00 -- Other kg. -- 2[-Other, of circular cross section, of alloy steel:] -- Cold--drawn or cold rolled (cold--reduced): 7304 51 7304 51 10 -- Up to 114.3 mm diameter kg. 7304 51 20 -- Above 114.3 mm but up to 219.1 mm outer kg. diameter 1[15%] 1[15%] 1[15%] 1[15%] 7304 51 30 -- Above 219.1 mm outer diameter kg. 1[15%] 7304 59 -- Other: 7304 59 10 -- Up to 114.3 mm diameter kg. 7304 59 20 -- Above 114.3 mm but up to 219.1 mm outer kg. 7304 59 30 -- Above 219.1 mm outer diameter diameter 7304 90 00 -- Other kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 7305 7305 11 7305 11 11 7305 11 19 OTHER TUBES AND PIPES (FOR EXAMPLE, WELDED, RIVETED OR SIMILARLY CLOSED), HAVING CIRCULAR CROSS- SECTIONS, THE EXTERNAL DIAMETER OF WHICH EXCEEDS 406.4 MM, OF IRON OR STEEL Line pipe of a kind used for oil or gas pipelines : Longitudinally submerged arc welded: - -- --- Galvanised pipes: Of iron --- - --- - --- Non-galvanised pipes: Other 7305 11 21 Of iron --- - kg. kg. 1[15%] 1[15%] kg. 1[15%] -- -- -- -- -- -- -- -] - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for tariff items “10%” (w.e.f. 14-5-2015). 2. Subs.by Act 23 of 2019, s. 88(b) and the fifth Schedule, for tariff item 7304 49 00 (w.e.f. 01-01-2020). 4 (1) 7305 11 29 7305 12 (2) Other --- - -- Other, longitudinally welded: --- Galvanised pipes: 7305 12 11 7305 12 19 7305 12 21 7305 12 29 7305 19 7305 19 11 7305 19 19 7305 19 21 7305 19 29 7305 20 7305 20 10 Of iron --- - --- - --- Non-galvanised pipes: Other Of iron --- - --- - -- Other: Other --- Galvanised pipes: Of iron --- - --- - --- Non-galvanised (black) pipes: Other Of iron Other --- - --- - - Casing of a kind used in drilling for oil or gas: --- Of iron 7305 20 90 --- Other - Other, welded: 7305 31 -- Longitudinally welded: 7305 31 10 --- Of iron 7305 31 90 --- Other 7305 39 -- Other: 7305 39 10 --- Of iron 7305 39 90 --- Other (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[15%] (5) - 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for tariff items “10%” (w.e.f. 14-5-2015). 5 (1) 7305 90 (2) Other: - (3) (4) (5) 7305 90 10 --- High pressure hydroelectric conduits of steel kg. 1[15%] --- ERW precision tubes: 7305 90 21 7305 90 29 7305 90 91 7305 90 99 7306 Of iron Other Other: Of iron Other --- - --- - - --- - --- - OTHER TUBES, PIPES AND HOLLOW PROFILES (FOR EXAMPLE, OPEN SEAM OR WELDED, RIVETED OR SIMILARLY CLOSED), OF IRON OR STEEL 2[- Line pipe of a kind used for oil or gas pipelines: kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 7306 11 00 -- Welded ,of stainless steel kg. 1[15%] 7306 19 -- Other: -- Galvanised pipes: 7306 19 11 -- Of iron 7306 19 19 -- Other -- Non galvanised pipes: 7306 19 21 -- Of iron 7306 19 29 -- Other kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] -- Casing and tubing of a kind used in drilling for oil or gas: 7306 21 00 -- Welded, of stainless steel kg. 1[15%] 7306 29 -- Other: 7306 29 11 -- Of iron 7306 29 19 -- Other kg. kg. 1[15%] 1[15%] 7306 30 -- Other, welded, of circular cross--section, of iron or non--alloy steel: - - - - - -- -- -- -- -- _ 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for tariff items “10%” (w.e.f. 14-5-2015). 2. Subs. by Act 21 of 2006, s. 63(b) and the fourth Schedule, for sub-heading 7306 10, tariff items 7306 10 11 to 7306 10 29, sub-heading 7306 20, tariff items 7306 20 10 to 7306 20 90, sub-heading 7306 30, tariff items 7306 30 10 to 7306 50 00, sub-heading 7306 60, tariff items 7306 60 10 and 7306 60 90 and the entries relating thereto (w.e.f. 18-4-2006). 6 (1) (2) 7306 30 10 -- Of iron 7306 30 90 -- Other 7306 40 00 -- Other, welded, of circular cross--section, of stainless steel 7306 50 00 -- Other, welded, of circular cross--section, of other alloy steel -- Other, welded, of non--circular cross-- section: 7306 61 00 -- Of square or rectangular--cross--section 7306 69 00 -- Of other non--circular cross--section 7306 90 -- Other: -- ERW precision tubes: 7306 90 11 -- Of iron 7306 90 19 -- Other 7306 90 90 -- Other 7307 TUBE OR PIPE FITTINGS ( FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES), OF IRON OR STEEL - Cast fittings: 7307 11 -- Of non-malleable cast iron: 7307 11 10 --- Sponge iron cast fittings 7307 11 20 --- SG iron cast fittings 7307 11 90 --- Other 7307 19 00 -- Other - Other, of stainless steel: 7307 21 00 -- Flanges 7307 22 00 -- Threaded elbows, bends and sleeves 7307 23 00 -- Butt welding fittings (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] (5) -- -- -- -- -- -- -] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for tariff items “10%” (w.e.f. 14-5-2015). 7 (1) 7307 29 00 (2) -- Other - Other: 7307 91 -- Flanges: 7307 91 10 --- Galvanised 7307 91 90 --- Other 7307 92 -- Threaded elbows, bends and sleeves: 7307 92 10 --- Galvanised 7307 92 90 --- Other 7307 93 -- Butt wledings fittings: 7307 93 10 --- Galvanised 7307 93 90 --- Other 7307 99 -- Other: 7307 99 10 --- Galvanised 7307 99 90 --- Other 7308 7308 10 00 7308 20 - - STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF HEADING 9406) AND PARTS OF STRUCTURES ( FOR EXAMPLE, BRIDGES AND BRIDGE- SECTIONS, LOCK-GATES, TOWERS, LATTICE MASTS, ROOFS, ROOFING FRAME-WORKS, DOORS AND WINDOWS AND THEIR FRAMES AND THRESHOLDS FOR DOORS, SHUTTERS, BALUSTRADES, PILLARS AND COLUMNS), OF IRON OR STEEL; PLATES, RODS, ANGLES, SHAPES, SECTIONS, TUBES AND THE LIKE, PREPARED FOR USE IN STRUCTURES, OF IRON OR STEEL Bridges and bridge-sections Towers and lattice masts: --- Towers, whether or not assembled: 7308 20 11 7308 20 19 7308 20 20 For transmission line --- - --- - --- Lattice masts Other (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[25%] (5) - 2[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 2[25%] 3[u] 1[15%] 3[u] 1[15%] 3[u] 1[15%] 2[u] 1[15%] - - - - - - - - - - - - 1. Subs. by Vide Notification No. 48/2018, Dated 20-06-2018 for "[15%]". 2. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for tariff items “10%” (w.e.f. 14-5-2015). 3. Subs. by Act 25 of 2014, s. 111 and the Eight Schedule, for the tariff items of headings 7308, 7323 and 7324 (w.e.f. 6-8-2014). 8 (1) 7308 30 00 7308 40 00 7308 90 (2) Doors, windows and their frames and thresholds for doors Equipment for scaffolding, shuttering, propping or pit-propping Other: - - - 7308 90 10 --- Beams`, channels, pillars and girders prepared for use in structures 7308 90 20 --- Drop rods 7308 90 30 --- Hatchway, rails and bulkheads for ships or 7308 90 40 --- Galvanised tension bars boats and parts of hull 7308 90 50 --- Structures and super structures for mining 7308 90 60 --- Truss rods 7308 90 70 --- Tubular steel poles for electric transmission 7308 90 90 --- Other and distribution lines (3) 1[u] (4) 2[15%] 1[u] 2[15%] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 3[25%] 7309 7309 00 - RESERVOIRS, TANKS, VATS AND SIMILAR CONTAINERS FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF IRON OR STEEL, OF A CAPACITY EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment: 7309 00 10 --- Galvanized iron tanks 7309 00 20 --- Galvanized iron barrels and drums 7309 00 30 --- Pressed steel tanks 7309 00 40 --- Pressure vessels 7309 00 90 --- Other kg. kg. kg. kg. kg. 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] (5) - - - - - - - - - - - - - - - 1. Subs. by Act 25 of 2014, s. 111 and the Eight Schedule, for the tariff items of headings 7308, 7323 and 7324 (w.e.f. 6-8-2014). 2. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for tariff items “10%” (w.e.f. 14-5-2015). 3. Subs. by Vide Notification No. 48/2018, Dated 20-06-2018 for "[15%]". 9 (3) (4) (5) (1) 7310 7310 10 - (2) TANKS, CASKS, DRUMS, CANS, BOXES AND SIMILAR CONTAINERS, FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF IRON OR STEEL, OF A CAPACITY NOT EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT Of a capacity of 50 l or more: 7310 10 10 --- Tin plate containers 7310 10 20 --- Trunks and cases 7310 10 90 --- Other - Of a capacity of less than 50 l : 7310 21 -- Cans which are to be closed by soldering or 7310 21 10 --- Tin plate containers crimping: 7310 21 90 --- Other 7310 29 -- Other: 7310 29 10 --- Tin plate containers 7310 29 20 --- Trunks and cases 7310 29 90 --- Other kg. kg. kg. Kg. kg. kg. kg. kg. 7311 7311 00 - CONTAINERS FOR COMPRESSED OR LIQUEFIED GAS, OF IRON OR STEEL Containers for compressed or liquefied gas, of iron or steel: 7311 00 10 --- Liquefied petroleum gas (LPG) cylinder kg. 7311 00 20 --- Low pressure cylinder (working pressure up kg. 7311 00 30 to 35.2 kg/sq. cm other than LPG) --- High pressure cylinder (working pressure exceeding 35.2 kg/sq.cm) 7311 00 90 --- Other kg. kg. 7312 7312 10 - STRANDED WIRE, ROPES, CABLES, PLAITED BANDS, SLINGS AND THE LIKE, OF IRON OR STEEL, NOT ELECTRICALLY INSULATED Stranded wire, ropes and cables:: 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 2[25%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - - - - - - - 7312 10 10 --- Wire ropes, black kg. 1[15%] 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for tariff items “10%” (w.e.f. 14-5-2015). 2. Subs. by Vide Notification No. 48/2018, Dated 20-06-2018 for "[15%]". 10 (1) 7312 10 20 (2) --- Wire ropes, galvanised 7312 10 30 --- Stranded wire 7312 10 90 --- Other 7312 90 00 - Other 7313 7313 00 - BARBED WIRE OF IRON OR STEEL; TWISTED HOOP OR SINGLE FLAT WIRE, BARBED OR NOT, AND LOOSELY TWISTED DOUBLE WIRE, OF A KIND USED FOR FENCING, OF IRON OR STEEL Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel: 7313 00 10 --- Barbed wire 7312 00 20 --- Twisted hoop or single flat wire, barbed or 7314 not, and loosely twisted double wire, of a kind used for fencing CLOTH (INCLUDING ENDLESS BANDS), GRILL, NETTING AND FENCING, OF IRON OR STEEL WIRE; EXPANDED METAL OF IRON OR STEEL - Woven cloth: (3) kg. kg. kg. kg. (4) 1[15%] 1[15%] 1[15%] 1[15%] kg. kg. 1[15%] 1[15%] 7314 12 00 -- Endless bands for machinery, of stainless kg. 1[15%] steel 2[***] 7314 14 -- Other woven cloth, of stainless steel: 7314 14 10 --- Wire gauze (wire cloth, wire mesh) 7314 14 90 --- Other 7314 19 -- Other: 7314 19 10 --- Wire gauze (wire cloth, wire mesh) 7314 19 90 --- Other 7314 20 - Grill, netting and fencing, welded at the intersection, of wire with a maximum cross- sectional dimension of 3 mm or more and having a mesh size of 100 cm2 or more : 7314 20 10 --- Wire netting 7314 20 90 --- Other kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] kg. kg. 1[15%] 1[15%] 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for tariff items “10%” (w.e.f. 14-5-2015). 2. The tariff item 7314 13 00 omitted Act 21 of 2006, s. 63(b) and the fourth Schedule (w.e.f. 1-1-2007). 11 (5) - - - - - - - - - - - - - (1) (2) (3) (4) (5) - -- Other grill, netting and fencing, welded at the intersection: Plated or coated with zinc 7314 31 00 7314 39 00 -- Other - Other cloth, grill, netting and fencing: 7314 41 -- Plated or coated with zinc: 7314 41 10 --- Wire netting 7314 41 90 --- Other 7314 42 -- Coated with plastics: 7314 42 10 --- Wire netting 7314 42 90 --- Other 7314 49 -- Other: 7314 49 10 --- Wire netting 7314 49 90 --- Other 7314 50 00 - Expanded metal 7315 CHAIN AND PARTS THEREOF, OF IRON OR STEEL Articulated link chain and parts thereof: - 7315 11 00 -- Roller chain 7315 12 -- Other chain: 7315 12 10 --- Lifting and hoisting chain 7315 12 20 --- Ship chain 7315 12 90 --- Other 7315 19 00 -- Parts 7315 20 00 - - Skid chain Other chain: 7315 81 00 -- Stud-link kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] kg. 1[15%] kg. kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] kg. 1[15%] - - - - - - - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for tariff items “10%” (w.e.f. 14-5-2015). 12 (1) (2) 7315 82 00 -- Other, welded link 7315 89 00 -- Other 7315 90 00 - Other parts 7316 7316 00 ANCHORS, GRAPNELS AND PARTS THEREOF, OF IRON OR STEEL Anchors, grapnels and parts thereof, of iron or steel: 7316 00 10 --- Anchors and grapnels 7316 00 90 --- Parts 7317 7317 00 - NAILS, TACKS, DRAWING PINS, CORRUGATED NAILS, STAPLES (OTHER THAN THOSE OF HEADING 8305) AND SIMILAR ARTICLES, OF IRON OR STEEL, WHETHER OR NOT WITH HEADS OF OTHER MATERIAL, BUT EXCLUDING SUCH ARTICLES WITH HEADS OF COPPER Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper: --- Nails: 7317 00 11 7317 00 12 7317 00 13 7317 00 19 7317 00 21 7317 00 29 7317 00 30 For animal shoes For fixing heel strips and toe plates --- - --- - --- - --- - --- Spikes: Other Wire nails Dog spikes --- - --- - --- Tacks Other (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. --- Other: 7317 00 91 7317 00 99 --- - --- - Staples other than in strips, and drawing pins kg. 1[15%] Other kg. 1[15%] 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for tariff items “10%” (w.e.f. 14-5-2015). 13 (4) (5) 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - - - - - - - - - - - - - (1) 7318 (2) (3) (4) (5) SCREWS, BOLTS, NUTS, COACH-SCREWS, SCREW HOOKS, RIVETS, COTTERS, COTTER- PINS, WASHERS (INCLUDING SPRING WASHERS) AND SIMILAR ARTICLES, OF IRON OR STEEL Threaded articles: - 7318 11 -- Coach screws: 7318 11 10 --- Machine screws 7318 11 90 --- Other 7318 12 00 -- Other wood screws 7318 13 00 -- Screw hooks and screw rings 7318 14 00 -- Self-tapping screws kg. kg. kg. kg. kg. 7318 15 00 -- Other screws and bolts, whether or not with kg. their nuts or washers 7318 16 00 -- Nuts 7318 19 00 -- Other - Non-threaded articles: 7318 21 00 -- Spring washers and other lock washers 7318 22 00 -- Other washers 7318 23 00 -- Rivets 7318 24 00 -- Cotters and cotter-pins 7318 29 -- Other: 7318 29 10 --- Circlips 7318 29 90 --- Other kg. kg. kg. kg. kg. kg. kg. kg. 7319 3[***] SEWING NEEDLES, KNITTING NEEDLES, BODKINS, CROCHET HOOKS, EMBROIDERY STILETTOS AND SIMILAR ARTICLES, FOR USE IN THE HAND, OF IRON OR STEEL; SAFETY PINS AND OTHER PINS, OF IRON OR STEEL, NOT ELSEWHERE SPECIFIED OR INCLUDED 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 2[25%] 2[25%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 2[25%] - - - - - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for tariff items “10%” (w.e.f. 14-5-2015). 2. Subs. by Vide Notification No. 48/2018, Dated 20-06-2018 for "[15%]". 3. The tariff items 7319 10 to 7319 10 90 omitted by Act 21 of 2006, s. 63(b) and the fourth Schedule (w.e.f. 1-1-2007). 14 (1) (2) (3) (4) (5) 1[7319 40 - Safety pins and other pins: kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 7319 40 10 7319 40 90 7319 90 00 7320 - - - - - - - Safety pins Other pins Other 7320 10 - SPRINGS AND LEAVES FOR SPRINGS, OF IRON OR STEEL Leaf-springs and leaves therefore: --- Leaf-springs: For railways and tramways For motor vehicles --- - --- - --- - --- Leaves for springs Other - - Helical springs Other: 7320 10 11 7320 10 12 7320 10 19 7320 10 20 7320 20 00 7320 90 7320 90 10 --- Coil spring for railways, tramways 7320 90 20 --- Spring pins 7320 90 90 --- Other 7321 STOVES, RANGES, GRATES, COOKERS (INCLUDING THOSE WITH SUBSIDIARY BOILERS FOR CENTRAL HEATING), BARBECUES, BRAZIERS, GAS-RINGS, PLATE WARMERS AND SIMILAR NON-ELECTRIC DOMESTIC APPLIANCES, AND PARTS THEREOF, OF IRON OR STEEL Cooking appliances and plate warmers: - 7321 11 -- For gas fuel or for both gas and other fuels: 7321 11 10 --- Cookers and kitchen stoves 7321 11 20 --- Other stoves 7321 11 90 --- Other 2[15%] 2[15%] 2[15%] - -] - 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 3[25%] - - - - - - - - - - - u u u 2[15%] 2[15%] 2[15%] 1. Subs. by Act 8 of 2011, s. 60(a) (ii) and the fifth Schedule, for in heading 7319, for tariff items 73 19 20 00 and 7319 30 00 and the entries relating thereto (w.e.f. 8-4-2011). 2. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for tariff items “10%” (w.e.f. 14-5-2015). 3. Subs. by Vide Notification No. 48/2018, Dated 20-06-2018 for "[15%]". 15 (1) (2) (3) (4) (5) 7321 12 -- For liquid fuel: 7321 12 10 --- Cookers and kitchen stoves 7321 12 20 --- Other stoves 7321 12 90 --- Other 2[7321 19 -- Other, including appliances for solid fuel: 7321 19 10 -- Cookers and kitchen stoves 7321 19 90 -- Other stoves and appliances - Other appliances: 7321 81 00 -- For gas fuel or for both gas and other fuels 7321 82 00 -- For liquid fuel u u u u u u u 3[7321 89 7321 89 10 -- Other, including appliances for solid fuel: -- Clay tandoor (oven with iron or steel body kg. and earthen grates ) 7321 89 90 -- Other 7321 90 00 - Parts 7322 RADIATORS FOR CENTRAL HEATING, NOT ELECTRICALLY HEATED, AND PARTS THEREOF, OF IRON OR STEEL; AIR HEATERS AND HOT AIR DISTRIBUTORS (INCLUDING DISTRIBUTORS WHICH CAN ALSO DISTRIBUTE FRESH OR CONDITIONED AIR), NOT ELECTRICALLY HEATED, INCORPORATING A MOTOR-DRIVEN FAN OR BLOWER, AND PARTS THEREOF, OF IRON OR STEEL Radiators and parts thereof: - 7322 11 00 -- Of cast iron 7322 19 00 -- Other 7322 90 - Other: 7322 90 10 --- Air heaters and hot air distributors 7322 90 90 --- Parts of air heaters and hot air distributors kg. kg. kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] - - - 1[15%] 1[15%] -- --] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] - - -- -] - 1[15%] 1[15%] 1[15%] 1[15%] - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for tariff items “10%” (w.e.f. 14-5-2015). 2. Subs. by Act 21 of 2006, s. 63(b) and the fourth Schedule, for 721 13 to 7321 13 90 (w.e.f. 1-1-2007). 3. Subs. by s. 63(b) and the fourth Schedule, ibid., for 7321 83 to 7321 83 90 (w.e.f. 1-1-2007). 16 (1) 7323 7323 10 00 (2) TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF, OF IRON OR STEEL; IRON OR STEEL WOOL; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE, OF IRON OR STEEL Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like Other: - - 7323 91 -- Of cast iron, not enamelled: 7323 91 10 --- Pans 7323 91 90 --- Other 7323 92 00 -- Of cast iron, enamelled 7323 93 -- Of stainless steel: 7323 93 10 --- Pressure cookers 7323 93 90 --- Other 7323 94 -- Of iron (other than cast iron) or steel, 7323 94 10 enamelled: --- Ghamellas 7323 94 20 --- Utensils 7323 94 90 --- Other 7323 99 -- Other: 7323 99 10 --- Utensils of galvanised iron 7323 99 20 --- Other utensils 7323 99 90 --- Other 7324 7324 10 00 - - SANITARY WARE AND PARTS THEREOF, OF IRON OR STEEL Sinks and wash basins, of stainless steel Baths: (4) (5) (3) 1[u] 1[u] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 3[15%] - - - - - - - - - - - - - - 7324 21 00 -- Of cast iron, whether or not enamelled 1[u] 3[15%] 1. Subs. by Act 25 of 2014, s. 111 and the Eight Schedule, for the tariff items of headings 7308, 7323 and 7324 (w.e.f. 6-8-2014). 2. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 7323, for “15%” (w.e.f. 27-3-2020). 3. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for tariff items “10%” (w.e.f. 14-5-2015). 17 (1) (2) 7324 29 00 -- Other 7324 90 00 - Other, including parts 7325 OTHER CAST ARTICLES OF IRON OR STEEL (3) 1[u] 1[u] (4) (5) 2[15%] 2[15%] 7325 10 00 - - Of non-malleable cast iron kg. 2[15%] Other: 7325 91 00 -- Grinding balls and similar articles for mills kg. 2[15%] 7325 99 -- Other: 7325 99 10 --- Of iron 7325 99 20 --- Of alloy steel 7325 99 30 --- Of stainless steel --- Other: 7325 99 91 7325 99 92 7325 99 93 7325 99 99 --- - --- - --- - --- - Rudders for ships or boats Drain covers Plates and frames for sewage water or similar system Other 7326 OTHER ARTICLES OF IRON OR STEEL - Forged or stamped, but not further worked: kg. kg. kg. kg. kg. kg. kg. 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 3[25%] 7326 11 00 -- Grinding balls and similar articles for mills kg. 2[15%] 7326 19 -- Other: 7326 19 10 --- For automobiles and earth moving 7326 19 90 --- Other equipments kg. kg. 2[15%] 3[25%] 7326 20 - Articles of iron or steel wire: 7326 20 10 --- Tyre bead wire rings intended for use in the kg. 2[15%] manufacture of tyres for cycles and cycle- rickshaws - - - - - - - - - - - - - - - 1. Subs. by Act 25 of 2014, s. 111 and the Eight Schedule, for the tariff items of headings 7308, 7323 and 7324 (w.e.f. 6-8-2014). 2. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for tariff items “10%” (w.e.f. 14-5-2015). 3. Subs. by Vide Notification No. 48/2018, Dated 20-06-2018 for "[15%]". 18 (1) (2) 7326 20 90 --- Other 7326 90 - Other: 7326 90 10 --- Belt lacing of steel 7326 90 20 --- Belt fasteners for machinery belts (3) kg. kg. kg. 7326 90 30 --- Drain covers, plates, and frames for sewages, kg. 7326 90 40 --- Enamelled iron ware water or similar system 7326 90 50 --- Grinding media balls and cylpebs 7326 90 60 --- Manufactures of stainless steel 7326 90 70 --- Articles of clad metal 7326 90 80 --- Parts of ships, floating structure and vessels excluding hull, propellers and paddle- wheels) --- Other: 7326 90 91 7326 90 99 Shanks Other --- - --- - kg. kg. kg. kg. kg. kg. kg. (4) (5) 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 2[25%] - - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for tariff items “10%” (w.e.f. 14-5-2015). 2. Subs. by Vide Notification No. 48/2018, Dated 20-06-2018 for "[15%]". 19 CHAPTER 74 Copper and Articles Thereof NOTE 1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Refined copper Metal containing at least 99.85 per cent. by weight of copper; or Metal containing at least 97.5 per cent. by weight of copper, provided that the content by weight of any other element does not exceed the limit specified in the following table: TABLE-OTHER ELEMENTS Ag As Cd Cr Mg Pb S Sn Te Zn Zr Element Silver Arsenic Cadmium Chromium Magnesium Lead Sulphur Tin Tellurium Zinc Zirconium Limiting content per cent by weight 0.25 0.5 1.3 1.4 0.8 1.5 0.7 0.8 0.8 1.0 0.3 Other elements*, each 0.3 *Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si. (b) Copper alloys Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that: (i) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table; or (ii) the total content by weight of such other elements exceeds 2.5 per cent. 1 1[(c) Master alloys Alloys containing with other elements more than 10 per cent. by weight, of copper not usefully malleable and commonly used as an additive in the manufacture of other alloys or as de-oxidants, desulphuring agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15% by weight of phosphorous falls in heading 2853.] (d) Bars and rods 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. 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 (wire-rod) or tubes, are however to be taken to be unwrought copper of heading 7403. (e) Profiles Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section 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 1. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for clause (c) (w.e.f. 1-1-2017). 2 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. 1*** (g) Plates, sheets, strip and foil Flat-surfaced products (other than the unwrought products of heading 7403), 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: (i) of a rectangular (including square) shape with a thickness not exceeding one-tenth of the width (ii) 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 7409 and 7410 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. (h) 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 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. SUB-HEADING NOTE In this Chapter the following expressions have the meanings hereby as signed to them: (a) Copper-zinc base alloys (brasses) Alloys of copper and zinc, with or without other elements. When other elements are present: (i) zinc predominates by weight over each of such other elements; (ii) any nickel content by weight is less than 5 per cent [see copper-nickel-zinc alloys (nickel silvers)]; and 1. In Note 1, in clause (f), the paragraph beginning with the words “in the case of” and ending with the words “exceeds 6 mm” omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 3 (iii) any tin content by weight is less than 3 per cent [see copper-tin-alloys (bronzes)]. (b) Copper-tin base alloys (bronzes) Alloys of copper and tin, with or without other elements. When other elements are present, tin predominates by weight over each of such other elements, except that when the tin content is 3 per cent or more the zinc content by weight may exceed that of tin but must be less than 10 per cent. (c) Copper-nickel-zinc base alloys (nickel silvers) Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5 per cent or more by weight [see copper-zinc alloys (brasses)]. (d) Copper-nickel base alloys Alloys of copper and nickel, with or without other elements but in any case containing by weight not more than 1 per cent of zinc. When other elements are present, nickel predominates by weight over each of such other elements. Tariff Item Description of goods Unit Rate of duty (2) (3) (4) (5) Std. Prefnl. Areas (1) 7401 1[7401 00 7401 00 10 7401 00 90 7402 -- -- -- COPPER MATTES; CEMENT COPPER (PRECIPITATED COPPER) Copper Mattes; Cement copper (precipitated copper): Copper mattes Cement copper (precipitated copper) kg. kg. 2[5%] 2[5%] UNREFINED COPPER; COPPER ANODES FOR ELECTROLYTIC REFINING 7402 00 - Unrefined copper; copper anodes for electrolytic refining: 7402 00 10 --- Blister copper 7402 00 90 --- Other kg. kg. 2[5%] 2[5%] -- -] - - 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for tariff items 7401 10 00 and 7401 20 00 and the entries relating thereto (w.e.f. 1-1-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 7401, 7402, 7403 and 7404 (w.e.f. 11-5-2007). 4 (2) (3) (4) (5) (1) 7403 7403 11 00 7403 12 00 7403 13 00 7403 19 00 7403 21 00 7403 22 - -- -- -- -- - -- -- REFINED COPPER AND COPPER ALLOYS, UNWROUGHT Refined copper: Cathodes and sections of cathodes Wire-bars Billets Other Copper alloys: kg. kg. Kg. kg. 1[5%] 1[5%] 1[5%] 1[5%] Copper-zinc base alloys (brass) kg. 1[5%] Copper-tin base alloys (bronze): 7403 22 10 --- Phosphor bronze 7403 22 90 --- Other 2*** kg. kg. 7403 29 00 -- Other copper alloys (other than master alloys of heading 7405) kg. 1[5%] 1[5%] 1[5%] 7404 COPPER WASTE AND SCRAP 7404 00 - Copper waste and scrap: --- Of copper: 7404 00 11 ---- Empty or discharged catridges of all bores and sizes kg. 1[5%] - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 7401, 7402, 7403 and 7404 (w.e.f. 11-5-2007). 2. In heading 7403, sub-heading 7403 23, tariff items 7403 23 10 and 7403 23 20 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 5 (3) kg. (4) 2[5%] (5) - (1) 7404 00 12 ---- (2) Copper scrap, namely the following: copper wire scrap covered by ISRI code words Barley, Berry and Birch; heavy copper scrap covered by ISRI code word Candy; unalloyed copper scrap covered by ISRI code word Cliff; copper wire nodules scrap covered by ISRI code words Clove, Cobra and Cocoa; light copper scrap covered by ISRI Code word Dream; muntz metal tubes covered by 1[ISRI code word 'Palms'; Miscellaneous copper-containing skimmings, grindings, ashes, irony brass and copper, residues and slags covered by ISRI code word 'Drove'; Copper wire scrap with various types of insulation covered by ISRI code word 'Druid;] 7404 00 19 ---- Other kg. 2[5%] - -] kg. 5% kg. 2[5%] - --- ---- 3[74040021 7404 00 22 ---- Of copper alloys: Empty or discharged cartridges of all bores and sizes, including the following: clean fired 70/30 brass shells free of bullets, iron and any other foreign material covered by ISRI code word ‘Lake’; clean muffled (popped) 70/30 brass shells free of bullets, iron and any other foreign material covered by ISRI code word ‘Lamb’; Brass scrap, namely the following: refinery brass scrap covered by ISRI code word Drink; composition of red brass scrap covered by ISRI code word Ebony; red brass composition turnings scrap covered by ISRI code word Enerv; genuine babbit-lined brass bushings scrap covered by ISRI code word Elder; machinery or hard brass solids scrap covered 1. Subs. by Act 23 of 2012, s. 131 and the Third Schedule, for the word “ISRI code word “Palms”” (w.e.f. 28-5-2012). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 7401, 7402, 7403 and 7404 (w.e.f. 11-5-2007). 3. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 7404 00 21 and the entries relating thereto (w.e.f. 1-1-2020). 6 by ISRI code word Engel; machinery or hand brass solids scrap covered by ISRI code word Erin; cocks and faucets scrap covered by ISRI code word Grape; yellow brass scrap covered by ISRI code word Honey; yellow brass castings covered by ISRI code word Ivory; new brass clippings covered by ISRI code word Label; yellow brass primer covered by ISRI code word Lark; brass pipe covered by ISRI code word Melon; yellow brass rod turnings covered by ISRI code word Night; new yellow brass rod ends covered by ISRI code word Noble; yellow brass turnings covered by ISRI code word Normad; mixed unsweated auto radiators covered by ISRI code word Ocean; admiralty brass condenser tubes covered by ISRI code word Pales; aluminum brass condenser tubes covered by ISRI code word Pallu; 1*** 2[74040024 - - - - Bronze scrap, including the following: kg. 5% 7404 00 25 manganese bronze solids covered ISRI code word ‘Parch’; High lead bronze solids and borings covered by ISRI code word ‘Elias’ Copper nickel scrap, including the following: new cupro nickel clips and solids covered by ISRI code word ‘Dandy’; cupro nickel solids covered by ISRI code word ‘Daunt’; soldered cupro-nickel solids covered by ISRI code word ‘Delta’; cupro nickel spinnings, turnings, borings covered by ISRI code word ‘Decoy’; kg. 5% 7404 00 29 ---- Other 7405 00 00 MASTER ALLOYS OF COPPER kg. kg. 3[5%] 4[5%] - -] - - 1. In the entry in column (2) occurring against tariff item 7404 00 22, the portion beginning with the words “manganese bronze solids” and ending with the words “code word ‘Lamb’;” omitted by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1- 2020). 2. Subs. by s. 88(b) and the Fifth Schedule, ibid., for tariff item 7404 00 23 and the entries relating thereto (w.e.f. 1-1-2020). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 7401, 7402, 7403 and 7404 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for the entry in column (4) in tariff item 7405 00 00 (w.e.f. 11-5-2007). 7 7407 10 51 ---- Hollow profiles 7407 10 59 ---- Other 7407 10 90 --- Other (2) (3) (4) (5) COPPER POWDERS AND FLAKES Powders of non-lamellar structure Powders of lamellar structure; flakes COPPER BARS, ROADS AND PROFILES Of refined copper: kg. kg. 1[5%] 1[5%] Electrolytic copper rods or black copper rods kg. 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. Other copper rods Copper bars (excluding hollow bars) Hollow bars of copper Profiles: Of copper alloys: Of copper-zinc base alloys (brass): Bars Rods Hollow bars Other Other: (1) 7406 7406 10 00 7406 20 00 7407 7407 10 7407 10 10 7407 10 20 7407 10 30 7407 10 40 - - - --- --- --- --- --- 7407 21 7407 21 10 7407 21 20 7407 21 30 7407 21 90 2*** 7407 29 7407 29 10 - -- --- --- --- --- -- --- --- Rods of bronze and similar alloys kg. 1[5%] Profiles: 7407 29 21 ---- Hollow 7407 29 29 ---- Other 7407 29 90 --- Other kg. kg. kg. 1[5%] 1[5%] 1[5%] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 7406, 7407, 7408 , 7409 and 7410 (w.e.f. 11-5-2007). 2. In heading 7407, sub-heading 7407 22, tariff items 7407 22 10 and 7407 22 20 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 8 - - - - - - - - - - - - - - - - - (3) (4) (5) (2) COPPER WIRE Of refined copper: Of which the maximum cross-sectional dimension exceeds 6 mm: (1) 7408 7408 11 7408 11 10 7408 11 90 7408 19 7408 19 10 7408 19 20 7408 19 90 7408 21 7408 21 10 7408 21 90 7408 22 - -- --- --- -- --- --- --- - -- --- --- -- Copper weld wire Other Other: Copper weld wire Welding wire Other Of copper alloys: Of copper-zinc base alloys (brass): Of which the maximum cross-sectional dimension exceeds 6 mm Other Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver): 7408 22 10 --- Silver plated flattened wire of copper (lametta) 7408 22 20 --- Other of which the maximum cross-sectional dimension exceeds 6 mm 7408 22 90 7408 29 7408 29 10 7408 29 90 7409 7409 11 00 --- -- --- --- - -- Other Other: Wire of bronze and similar alloys Other COPPER PLATES, SHEETS AND STRIP, OF A THICKNESS EXCEEDING 0.15 MM Of refined copper: In coils Kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] kg. 1[5%] - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 7406, 7407, 7408 , 7409 and 7410 (w.e.f. 11-5-2007). 9 (1) 7409 19 00 7409 21 00 7409 29 00 7409 31 00 7409 39 00 7409 40 00 -- - -- -- - -- -- - (2) Other Of copper-zinc base alloys (brass): 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) (3) kg. kg. kg. kg. kg. kg. (4) 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] 7409 90 00 - Of other copper alloys kg. 1[5%] 7410 7410 11 00 7410 12 00 7410 21 00 7410 22 00 7411 7411 10 00 7411 21 00 7411 22 00 - -- -- - -- -- - - -- -- COPPER FOIL (WHETHER OR NOT PRINTED OR BACKED WITH PAPER, PAPERBOARD, PLASTICS OR SIMILAR BACKING MATERIALS) OF A THICKNESS (EXCLUDING ANY BACKING) NOT EXCEEDING 0.15 MM Not backed: Of refined copper Of copper alloys Backed: Of refined copper Of copper alloys COPPER TUBES AND PIPES Of refined copper Of copper alloys: Of copper-zinc base alloys (brass) Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) kg. kg. kg. kg. 1[5%] 1[5%] 1[5%] 1[5%] kg. 1[10%] kg. kg. 1[10%] 1[10%] 7411 29 00 -- Other kg. 1[10%] (5) - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 7406, 7407, 7408 , 7409 and 7410 (w.e.f. 11-5-2007). 10 (1) 7412 (2) (3) (4) (5) COPPER TUBE OR PIPE FITTINGS ( FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) 7412 10 00 7412 20 - - Of refined copper Oc copper alloys: --- Brass: 7412 20 11 ---- Tube-well strainer 7412 20 12 ---- Hose connectors 7412 20 19 ---- Other 7412 20 90 --- Fittings of bronze or other alloys of copper kg. 1[10%] kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 2[10%] 7413 00 00 3*** 7415 7415 10 00 7415 21 00 7415 29 00 7415 33 7415 33 10 7415 33 90 STRANDED WIRE, CABLES, PLATED BANDS AND THE LIKE, OF COPPER, NOT ELECTRICALLY INSULATED NAILS, TACKS, DRAWING PINS, STAPLES (OTHER THAN THOSE OF HEADING 8305) 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 - - -- -- - -- --- --- Nails and tacks, drawing pins, staples and similar articles kg. 4[10%] Other articles, not threaded: Washers (including spring washers) Other Other threaded articles: Screws; bolts and nuts: Screws for wood Other kg. kg. kg. kg. 4[10%] 4[10%] 4[10%] 4[10%] - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 7406, 7407, 7408 , 7409 and 7410 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the entry in column (4) in tariff item 7413 00 00 (w.e.f. 11-5-2007). 3. Heading 7414, sub-heading 7414 20, tariff items 7414 20 10 to 7414 20 90, sub-heading 7414 90, tariff items 7414 90 10 to 7414 90 90 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 4. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 7415, 7418 and 7420 (w.e.f. 11-5-2007). 11 (2) Other: (3) (4) (5) Rivets (excluding tubular or bifurcated) Other kg. kg. 1[10%] 1[10%] - - (1) 7415 39 7415 39 10 7415 39 90 2*** 3*** 7418 5[7418 10 -- --- --- - - 7418 10 10 - - - TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF, OF COPPER; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE, OF COPPER; SANITARY WARE AND PARTS THEREOF, OF COPPER 4*** Table, kitchen or other household articles and parts thereof; Pot scourers and scouring or polishing pads, gloves and the like: Pot scourers and scouring or polishing pads, gloves and the like - - - Utensils: 7418 10 21 - - - - Of Brass 7418 10 22 - - - - Of Copper 7418 10 23 - - - - Of other copper alloys 7418 10 24 - - - - E.P.N.S. Ware - - - Other: 7418 10 31 - - - - Of E.P.N.S 7418 10 39 - - - - Other 7418 10 90 - - - Parts 7418 20 - Sanitary ware and parts thereof: kg. 6[20%] kg. kg. kg. kg. kg. kg. kg. 6[20%] 6[20%] 6[20%] 6[20%] 6[20%] 6[20%] 6[20%] - - - - - - - -] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 7415, 7418 and 7419 (w.e.f. 11-5-2007). 2. The tariff item 7416 00 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 3. In heading 7417, sub-heading 7417 00, tariff items 7417 00 11 to 7417 00 99 and the entries relating thereto shall be omitted by s. 63(b) and the Fourth Schedule, ibid., (w.e.f. 1-1-2007). 4. The words "- Table kitchen or other household articles and parts thereoJ pot scourers and scouring or polishing pads, gloves and the like:" omitted by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 1-1-2012). 5. Subs. by s. 60(a)(ii) and the Fifth Schedule, ibid., for tariff item 741 8 1 1 00, sub-heading 74 18 19, tariff items 74 18 19 10 to 741 8 19 90 and the entries relating thereto (w.e.f. 1-1-2012). 6. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column(4) occurring against all the tariff items of sub-heading 7418 10, for “10%” (w.e.f. 27-3-2020). 12 (1) 7418 20 10 7418 20 20 7419 7419 10 7419 10 10 (2) Sanitary ware Parts of sanitary ware OTHER ARTICLES OF COPPER Chain and parts thereof: Chain Parts: --- --- - --- --- 7419 10 21 ---- Of copper chains 7419 10 29 ---- Other 7419 91 00 7419 99 7419 99 10 - -- -- --- Other: Cast, moulded, stamped or forged, but not further worked kg. 1[10%] Other: Reservoirs, tanks, vats and similar containers of a capcity above 300 1 7419 99 20 --- Articles of copper alloys electro-plated with nickel- silver 7419 99 30 7419 99 40 7419 99 90 --- --- --- Articles of brass Copper worked articles Other articles of copper (3) kg. kg. (4) 1[10%] 1[10%] (5) - - kg. 1[10%] kg. kg. 1[10%] 1[10%] kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 7415, 7418 and 7419 (w.e.f. 11-5-2007). 13 CHAPTER 75 Nickel And Articles Thereof NOTE 1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Bars and rods: 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 cross-section 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 7502), 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: (i) of rectangular (including square) shape with a thickness not exceeding one-tenth of the width, (ii) 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 7506 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) 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 1 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. SUB-HEADING NOTES 1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Nickel, not alloyed: Metal containing by weight at least 99% of nickel plus cobalt, provided that: (i) the cobalt content by weight does not exceed 1.5%, and (ii) the content by weight of any other element does not exceed the limit specified in the following table: Fe O Elements Iron Oxygen Other elements, each (b) Nickel alloys TABLE-OTHER ELEMENTS Limiting content % by weight 0.5 0.4 0.3 Metallic substances in which nickel predominates by weight over each of the other elements, provided that: (i) the content by weight of cobalt exceeds 1.5%. (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) the total content by weight of elements other than nickel plus cobalt exceeds 1%. 2. Notwithstanding the provisions of Chapter Note 1(c), for the purposes of sub-heading 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. Tariff Item Description of goods Unit Rate of duty Std. (1) 7501 7501 10 00 7501 20 00 - - (2) (3) (4) NICKEL MATTES, NICKEL OXIDE SINTERS AND OTHER INTERMEDIATE PRODUCTS OF NICKEL METALLURGY Nickel mattes Nickel oxide sinters and other intermediate products of nickel metallurgy kg. kg. 1[5%] 1[5%] - - Prefnl. Areas (5) 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2 (3) (4) (5) - - - - - - kg. kg. kg. kg. kg. kg. 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] 5% -] (1) 7502 7502 10 00 7502 20 - - 7502 20 10 --- 7502 20 20 7502 20 30 --- --- 7502 20 40 --- (2) UNWROUGHT NICKEL Nickel, not alloyed Nickel alloys: Cupro-nickel containing more than 40% by weight of nickel Monel metal including 'K' monel Nickel alloys containing more than 40% by weight of nickel Nickel alloys containing more than 10% but not more than 40% by weight of nickel 7502 20 90 --- Other 7503 NICKEL WASTE AND SCRAP 7503 00 2[ 7503 00 10 - - - - Nickel waste and scrap: Nickel scrap, namely the following: kg. New nickel scrap covered by ISRI code word ‘Aroma’; old nickel scrap covered by ISRI code word ‘Burly’; 3*** new R- monel clippings solids covered by ISRI code word ‘Hitch’; new mixed monel solids and clippings covered by ISRI code word ‘House’; old monel sheet and solids covered by ISRI code word ‘Ideal’; k- monel solids covered by ISRI code word ‘Indian’; soldered monel sheet and solids covered by ISRI code word ‘Junto’; monel castings covered by ISRI code ‘ Lemon’; monel turnings covered by ISRI code word ‘Lemur’; nickel scrap obtained by breaking up of ships, boats and 4[other floating structures; Nickel-iron batteries to be sold free of crates, copper terminal connectors and excess liquid, must be free of nickel cadmium batteries covered by ISRI code word 'Vaunt';] 7503 00 90 --- Other kg. 1[5%] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for the tariff item 7503 00 10 and the entries relating thereto (w.e.f. 1-1-2012). 3. In heading 7503, in the entry in column (2) occurring against tariff item 7503 00 10, the portion beginning with the words “new cupro nickel clips” and ending with the words “code word ‘Depth’;” omitted by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 4. Subs. by Act 23 of 2012, s. 131 and the Third Schedule, for the words “other floating structures”, (w.e.f. 28-5-2012). 3 (1) 7504 00 00 7505 7505 11 7505 11 10 7505 11 20 7505 12 7505 12 10 7505 12 20 7505 21 00 7505 22 00 7506 7506 10 00 7506 20 00 7507 7507 11 00 7507 12 00 7507 20 00 7508 7508 10 00 7508 90 7508 90 10 7508 90 20 7508 90 30 7508 90 90 (2) Nickel powders and flakes NICKEL BARS, RODS, PROFILES AND WIRE (3) kg. (4) 1[5%] (5) - - -- --- --- -- --- --- - --- --- - - - -- -- - - - --- --- --- --- Bars, rods and profiles: Of nickel, not alloyed: Hollow bars Other bars; rods and profiles Of nickel alloys: Hollow bars Other bars; rods and profiles Wire: Of nickel, not alloyed Of nickel alloys NICKEL PLATES, SHEETS, STRIP AND FOIL Of nickel, not alloyed Of nickel alloys NICKEL TUBES, PIPES AND TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) Tubes and pipes: Of nickel, not alloyed Of nickel alloys Tube or pipe fittings kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. OTHER ARTICLES OF NICKEL Cloth, grill and netting, of nickel wire kg. Other: Electroplating anodes of nickel Blanks ordinarily used for manufacturing tubes and pipes of nickel Nickel screen Other articles of nickel and nickel alloy kg. kg. kg. kg. 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 4 CHAPTER 76 Aluminum And Articles Thereof NOTE 1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Bars and rods: 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 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 cross-section 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. 1 (d) Plates, sheets, strip and foil: Flat-surfaced products (other than the unwrought products of heading 7601), 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: (i) of rectangular (including square) shape with a thickness not exceeding one-tenth of the width, (ii) 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 7606 and 7607 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. SUB-HEADING NOTES 1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Aluminum, not alloyed: Metal containing by weight at least 99% of aluminum, provided that the content by weight of any other element does not exceed the limit specified in the following table: TABLE-Other elements Element Fe + Si (iron plus silicon) Other elements(1) , each (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 Limiting content % by weight 1 0.1(2) neither the chromium nor manganese content exceeds 0.05%. 2 (b) Aluminum alloys: Metallic substances in which aluminum 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 (ii) the total content by weight of such other elements exceeds 1%. 2. Notwithstanding the provisions of Chapter Note 1(c), for the purposes of sub-heading 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. Tariff Item Description of goods Unit Rate of duty Std. (1) 7601 (2) (3) (4) UNWROUGHT ALUMINUM 7601 10 - Aluminum, not alloyed: 7601 10 10 --- Ingots 7601 10 20 --- Billets 7601 10 30 --- Wire bars 7601 10 40 --- Wire rods 7601 10 90 --- Other 7601 20 - Aluminum alloys: 7601 20 10 --- Ingots 7601 20 20 --- Billets 7601 20 30 --- Wire bars 7601 20 40 --- Wire rods 7601 20 90 --- Other 7602 ALUMINUM WASTE AND SCRAP kg. kg. kg. kg. kg. Kg. Kg. Kg. Kg. Kg. 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] Prefnl. Areas (5) - - - - - - - - - - 1. Subs. by Act 28 of 2016, s. 141(i) and the Third Schedule, for the entry in column (4) occurring against all tariff items of headings 7601, 7603, 7604, 7605, 7606 and 7607 (w.e.f. 14-5-2016). 3 (1) (2) (3) (4) (5) 7602 00 - Aluminum waste and scrap: 7602 00 10 --- Aluminum scrap, namely the following: kg. 7[5%] - clean aluminum lithographic sheets covered by ISRI code word 'Tablet'; new, clean aluminum lithographic sheets covered by ISRI code word 'Tabloid'; mixed low copper aluminum clippings and solids covered by ISRI code word 'Taboo'; clean mixed old alloy sheet aluminum covered by ISRI code word 'Taint'/'Tabor'; new aluminum can stock covered by ISRI code word 'Take'; old can stock covered by 1[ISRI code word 'Talc]; shredded aluminum used beverages can (U) scrap covered by ISRI code word 'Talcred'; densified aluminum used beverages can (UBC) scrap covered by ISRI code word 'Taldack'; baled aluminum used beverage can (UBC) scrap covered by ISRI code word 'Taldon'; briquetted aluminum used beverage can (UBC) scrap covered by ISRI code word 'Taldork'; painted siding covered by ISRI code word 'Tale'; coated scrap covered by ISRI code word 'Talent'; aluminum scrap radiators covered by ISRI code word 'Talk'; E.C. aluminum nodules covered by ISRI code word 'Tall'; new pure aluminum wire and cable covered by ISRI code word 'Talon'; new mixed aluminum wire and cable covered by 2[ISRI code word 'Tann']; Old pure aluminum wire and cable covered by ISRI code word 'Taste'; old mixed aluminum wire and cable covered by ISRI code word 'Tassel'; aluminum pistons covered by ISRI code word 'Tarry'; segregated aluminum borings and turnings covered by ISRI code word 'Teens'; mixed aluminum castings covered by ISRI code word 'Telic'; mixed aluminum castings covered by ISRI code word 'Tense'; wrecked airplane sheet aluminum covered by ISRI code word 'Tepid'; new aluminum foil covered by ISRI code word 'Terse'; 3[“New aluminum foil covered by ISRI code word 'Tetra'; Old aluminum foil covered by ISRI code word 'Tesla';] aluminum grindings covered by ISRI code word 'Thigh'; 4***segregated new aluminum alloy clippings and solids covered by ISRI code word 'Tooth'; mixed new aluminum alloy clippings and solids covered by ISRI code word 'Tough'; segregated new aluminum castings, forgings and extrusions covered by ISRI code word 'Tread'; aluminum auto castings covered by ISRI code word 'Trump'; insulated aluminum wire scrap covered by ISRI code word 'Twang'; aluminum airplane castings covered by ISRI code word 'Twist'; fragmentizer aluminum scrap (from automobile shredder) covered by 5[ISRI codeword 'Twitch'; Aluminum auto or truck wheels covered by ISRI code word 'Troma'; Fragmentizer aluminum scrap from automobile shredders covered by ISRI code word 'Tweak'; Burnt Fragmentizer aluminum scrap (from automobile shredders) covered by ISRI code word 'Twire'; Shredded non-ferrous scrap (predominantly aluminum) covered by ISRI code word 'Zorba'; 6*** New production aluminum extrusions covered by ISRI code word 'Tata'; All aluminum radiators from automobiles covered by ISRI code word 'Tally'; Aluminum extrusions '10/10' covered by ISRI code word 'Toto'; Aluminum extrusions dealer grade covered by the word 'Tutu'] 1. Subs. by Act 23 of 2012, s. 131 and the Third Schedule, for “ISRI code word “Talap”” (w.e.f. 28-5-2012). 2. Subs. by s. 131 and the Third Schedule, for “ISRI code word “Tanri””., ibid. (w.e.f. 28-5-2012). 3. Subs. by s. 131 and the Third Schedule, for “old aluminium foil covered by ISRI code word “Testy”” (w.e.f. 28-5-2012). 4. The words and letters “Sweated aluminium covered by ISRI code word ‘Throb’;” omitted by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 5. Subs. by Act 23 of 2012, s. 131 and the Third Schedule, for “ISRI code word “Twitch”” (w.e.f. 28-5-2012). 6. The words and letters “Aluminium drosses, spatterns, spellings, skimmings and sweepings covered by ISRI code word ‘Thirl’; omitted by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 7. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column(4) occurring against the tariff items of headings 7602 (w.e.f. 11-5-2007). 4 (1) (2) 7602 00 90 --- Other waste and scrap 7603 ALUMINUM POWDERS AND FLAKES 7603 10 - Powders of non-lamellar structure: 7603 10 10 --- Aluminum powder for thermit process 7603 10 90 --- Other 7603 20 00 - Powders of lamellar structure; flakes 7604 ALUMINUM BARS, RODS AND PROFILES 7604 10 - Of Aluminum, not alloyed: 7604 10 10 --- Wire rods 7604 10 20 --- Bars and rods, other than wire rods --- Profiles: 7604 10 31 7604 10 39 --- - --- - - Hollow Other Of Aluminum alloys: 7604 21 00 -- Hollow profiles 7604 29 -- Other: (3) (4) (5) kg. 1[5%] kg. kg. kg. 2[7.5%] 2[7.5%] 2[7.5%] kg. kg. 2[7.5%] 2[7.5%] kg. 2[7.5%] kg. 2[7.5%] kg. 2[7.5%] - - - - - - - - - - - - - 7604 29 10 --- Hard drawn bare Aluminum conductors steel re-inforced kg. 2[7.5%] (A.C.S.R.) 7604 29 20 --- Wire rods 7604 29 30 --- Bars and rods, other than wire rods 7604 29 90 --- Other 7605 ALUMINUM WIRE - Of Aluminum, not alloyed: Kg. 2[7.5%] Kg. 2[7.5%] kg. 2[7.5%] 7605 11 00 -- Of which the maximum cross-sectional dimension exceeds 7 kg. mm 7605 19 -- Other: 2[7.5%] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column(4) occurring against the tariff items of headings 7602 (w.e.f. 11-5-2007). 2. Subs. by Act 28 of 2016, s. 141(i) and the Third Schedule, for the entry in column (4) occurring against all tariff items of headings 7601, 7603, 7604, 7605, 7606 and 7607 (w.e.f. 14-5-2016). 5 (1) (2) (3) (4) 7605 19 10 --- Of which the maximum cross-sectional dimension exceeds 6 mm but kg. 1[7.5%] 7605 19 91 7605 19 99 does not exceed 7 mm --- Other: --- - --- - - Hard drawn bare-solid Other Of Aluminum alloys: kg. 1[7.5%] kg. 1[7.5%] 7605 21 00 -- Of which the maximum cross-sectional dimension exceeds 7 mm kg. 1[7.5%] 7605 29 -- Other: 7605 29 10 --- Of which the maximum cross-sectional dimension exceeds 6 mm but kg. 1[7.5%] does not exceed 7 mm 7605 29 90 --- Other 7606 ALUMINUM PLATES, SHEETS AND STRIP, OF A THICKNESS EXCEEDING 0.2 MM - Rectangular (including square): 7606 11 -- Of Aluminum, not alloyed: 7606 11 10 --- Electrolytic plates or sheets 7606 11 90 --- Other 7606 12 00 -- Of Aluminum alloys - Other: 7606 91 -- Of Aluminum, not alloyed: 7606 91 10 --- Circles 7606 91 20 --- Electrolytic plates or sheets 7606 91 90 --- Other 7606 92 -- Of Aluminum alloys: 7606 92 10 --- Circles 7606 92 90 --- Other kg. 1[7.5%] kg. 1[7.5%] kg. 1[7.5%] kg. 1[7.5%] kg. 1[7.5%] kg. 1[7.5%] kg. 1[7.5%] kg. 1[7.5%] kg. 1[7.5%] (5) - - - - - - - - - - - - - - 1. Subs. by Act 28 of 2016, s. 141(i) and the Third Schedule, for the entry in column (4) occurring against all tariff items of headings 7601, 7603, 7604, 7605, 7606 and 7607 (w.e.f. 14-5-2016). 6 (1) 7607 (2) (3) (4) (5) ALUMINUM FOIL (WHETHER OR NOT PRINTED OR BACKED WITH PAPER, PAPERBOARD, PLASTICS OR SIMILAR BACKING MATERIALS) OF A THICKNESS (EXCLUDING ANY BACKING) NOT EXCEEDING 0.2 MM - Not backed: 7607 11 -- Rolled but not further worked: 7607 11 10 --- Ordinarily used for tea chest lining kg. 1[7.5%] 7607 11 90 --- Other 7607 19 -- Other: kg. 1[7.5%] 7607 19 10 --- Ordinarily used for tea chest lining kg. 1[7.5%] --- Other: 7607 19 91 ---- Plain 7607 19 92 ---- Embossed 7607 19 93 ---- Perforated or cut-to-shape 7607 19 94 ---- Coated 7607 19 95 ---- Printed 7607 19 99 ---- Other 7607 20 - Backed: kg. kg. kg. kg. kg. kg. 7607 20 10 --- Ordinarily used for tea chest lining kg. 7607 20 90 --- Other 7608 ALUMINUM AND PIPES 7608 10 00 7608 20 00 7609 00 00 - - Of Aluminum, not alloyed Of Aluminum alloys Aluminum tube or pipe fittings (For example, couplings, elbows, sleeves) kg. kg. kg. 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 2[10%] 2[10%] 3[10%] - - - - - - - - - - - - - - 1. Subs. by Act 28 of 2016, s. 141(i) and the Third Schedule, for the entry in column (4) occurring against all tariff items of headings 7601, 7603, 7604, 7605, 7606 and 7607 (w.e.f. 14-5-2016). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column(4) occurring against the tariff items of headings 7608 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for the entry in column (4) occurring against the tariff items of 7609 00 00,(w.e.f. 11-5-2007). 7 (1) 7610 (2) (3) (4) (5) ALUMINUM STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF HEADING 9406) AND PARTS OF STRUCTURES (FOR EXAMPLE, BRIDGES AND BRIDGE-SECTIONS, TOWERS, LATTICE MASTS, ROOFS, ROOFING FRAMEWORKS, DOORS AND WINDOWS AND THEIR FRAMES AND THRESHOLDS FOR DOORS, BALUSTRADES, PILLARS AND COLUMNS); ALUMINUM PLATES, RODS, PROFILES, TUBES AND THE LIKE, PREPARED FOR USE IN STRUCTURES 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 2[10%] 7610 10 00 7610 90 - - Doors, windows and their frames and thresholds for doors kg. Other: kg. kg. kg. kg. kg. 7610 90 10 --- Structures 7610 90 20 --- Parts of structures, not elsewhere specified 7610 90 30 --- Aluminum plates , rods, profiles, tubes in like, prepared for use the and structure 7610 90 90 --- Other 7611 00 00 7612 ALUMINUM RESERVOIRS, TANKS, VATS AND SIMILAR CONTAINERS, FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF A CAPACITY EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT ALUMINUM CASKS, DRUMS, CANS, BOXES AND SIMILAR CONTAINERS (INCLUDING RIGID OR COLLAPSIBLE TUBULAR CONTAINERS), FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF A CAPACITY NOT EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT 7612 10 - Collapsible tubular containers: 7612 10 10 --- Plain 7612 10 20 --- Lacquered 7612 10 30 --- Printed kg. kg. kg. 3[10%] 3[10%] 3[10%] - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column(4) occurring against the tariff items of headings 7610 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the entry in column (4) occurring against the tariff items of 7611 00 00 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for the entry in column (4) occurring against all the tariff items of headings 7612, 7613, 7614, 7615 and 7616 (w.e.f. 11-5-2007). 8 (1) 7612 10 90 (2) --- Other 7612 90 - Other: 7612 90 10 --- Plain 7612 90 20 --- Lacquered 7612 90 30 --- Printed 7612 90 90 --- Other 7613 7613 00 ALUMINUM CONTAINERS FOR COMPRESSED OR LIQUEFIED GAS Aluminum containers for compressed or liquefied gas: Low pressure cylinders: - --- 7613 00 11 ---- Plain 7613 00 12 ---- Lacquered 7613 00 23 ---- Printed 7613 00 19 ---- Other --- High pressure cylinders: 7613 00 21 ---- Plain 7613 00 22 ---- Lacquered 7613 00 13 ---- Printed 7613 00 29 ---- Other --- Other: 7613 00 91 ---- Plain 7613 00 92 ---- Lacquered 7613 00 93 ---- Printed 7613 00 99 ---- Other (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 7614 7614 10 00 7614 90 00 - - STRANDED WIRE, CABLES, PLAITED BANDS AND THE LIKE, OF ALUMINUM, NOT ELECTRICALLY INSULATED With steel core Other kg. kg. 1[10%] 1[10%] (5) - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 7612, 7613, 7614, 7615 and 7616 (w.e.f. 11-5-2007). 9 (1) 7615 2[7615 10 - - (2) (3) (4) (5) TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF, OF ALUMINUM; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE, OF ALUMINUM; SANITARY WARE AND PARTS THEREOF, OF ALUMINUM 1*** Table, kitchen or other household thereof; pot articles and parts scourers and scouring or polishing pads, gloves and the like: --- Pressure cookers, solar collectors: 7615 10 11 ---- Pressure cookers 7615 10 12 --- Solar collectors --- Utensils: 7615 10 21 ---- Non-stick 7615 10 29 ---- Other kg. kg. kg. kg. 7615 10 30 --- Other table, kitchen or household kg. articles 7615 10 40 7615 10 90 7615 20 7615 20 10 7615 20 20 --- --- - --- --- scourers and Pot polishing pads, gloves and the like Parts scouring or Sanitary ware and parts thereof: Sanitary ware of Aluminum and Aluminum alloys for indoor use Parts 7615 20 90 --- Other 7616 OTHER ARTICLES OF ALUMINUM kg. kg. kg. kg. kg. 3[20%] 3[20%] 3[20%] 3[20%] 3[20%] 3[20%] 3[20%] 4[10%] 4[10%] 4[10%] 7616 10 00 - Nails, than tacks, staples (other those of heading 8305), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles kg. 4[10%] - - - - - - -] - - - - 1. The words “-Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like;” omitted by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 1-1-2012). 2. Subs. by s. 60(a)(ii) and the Fifth Schedule, ibid., for tariff item 7615 11 00, sub-heading 761519, tariff items 7615 19 10 to 7615 19 90 and the entries relating thereto (w.e.f. 1-1-2012). 3. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column(4) occurring against all the tariff items of sub-heading 7615 10, for “10%” (w.e.f. 27-3-2020). 4. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 7615 and 7616 (w.e.f. 11-5-2007). 10 (1) 7616 91 00 - -- (2) Other: (3) Cloth, grill, netting and fencing, of Aluminum wire kg. 7616 99 -- Other: 7616 99 10 --- Expanded metal of Aluminum and kg. Aluminum alloys 7616 99 20 --- Chains 7616 99 30 --- Bobbins 7616 99 90 --- Other kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 7615 and 7616 (w.e.f. 11-5-2007). 11 CHAPTER 77 (RESERVED FOR POSSIBLE FUTURE USE) CHAPTER 78 Lead and Articles Thereof NOTE 1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Bars and rods: 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 cross-section 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 7801), 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 being straight, of equal length and parallel) of a uniform thickness, which are: - of rectangular (including square) shape with a thickness not exceeding one-tenth of the width, - 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 7804 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) 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 1 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. SUB-HEADING NOTE 1. In this Chapter the expression “refined lead” means: Metal containing by weight at least 99.9% of lead, provided that the content by weight of any other element does not exceed the limit specified in the following table: TABLE-OTHER ELEMENTS Ag As Bi Ca Cd Cu Fe S Sb Sn Zn Other (for example Te), each Element Silver Arsenic Bismuth Calcium Cadmium Copper Iron Sulphur Antimony Tin Zinc 0.001 Limiting content % by weight 0.02 0.005 0.05 0.002 0.002 0.08 0.002 0.002 0.005 0.005 0.002 Tariff Item Description of goods Unit Rate of duty Std. Prefnl. Areas (1) 7801 7801 10 00 7801 91 00 7801 99 7801 99 10 7801 99 20 7801 99 30 7801 99 90 7802 (2) UNWROUGHT LEAD Refined lead Other: Containing by weight antimony as the principal other element Other: Pig lead Unrefined lead Unrefined lead alloys Other LEAD WASTE AND SCRAP (3) (4) (5) kg. kg. kg. kg. kg. kg. 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] 1[5%] - - - - - - - - -- -- --- --- --- --- 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 7801, 7802 and 7804 (w.e.f. 11-5-2007). 2 (3) (4) (5) kg. 4[5%] - (1) 7802 00 7802 00 10 - --- (2) Lead waste and scrap Lead scrap, namely the following: Scrap lead-soft covered by ISRI code word 'Racks'; mixed hard or soft scrap lead covered by ISRI code word 'Radio'; 1*** wheel weights covered by ISRI code word 'Ropes'; mixed common babbit covered by 2[ “ISRI code word 'Roses'; 3*** 7802 00 90 5*** 7804 7804 11 7804 11 10 7804 11 20 7804 19 7804 19 10 7804 19 90 7804 20 00 6*** 7806 7806 00 7806 00 10 7806 00 20 7806 00 30 7806 00 90 --- Other kg. 4[5%] - LEAD PLATES, SHEETS, STRIP AND FOIL; LEAD POWDERS AND FLAKES Plates, sheets, strips and foil: any backing) Sheets, strip and foil of a thickness not (excluding exceeding 0.2 mm: Sheets and strip Foil Other: Plates Other Powders and flakes OTHER ARTICLES OF LEAD Other arciles of lead Sanitary fixtures Indian lead seals Blanks Other - -- --- --- -- --- --- - - --- --- --- --- kg. kg. kg. kg. kg. kg. kg. kg. kg. 4[5%] 4[5%] 4[5%] 4[5%] 4[5%] 7[10%] 7[10%] 7[10%] 4[10%] - - - - - - - - - 1. The words and letters “lead covered copper cable covered by ISRI code word ‘Relay’;” omitted by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 2. Subs. by Act 23 of 2012, s. 131 and the Third Schedule, for “ISRI code word ‘Roses”” (w.e.f. 28-5-2012). 3. The portion beginning with words “Lead battery plates” and ending with the words “code word ‘Rents’;” omitted by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 4. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 7801, 7802 and 7804 (w.e.f. 11-5-2007). 5. Heading 7803, sub-heading 7803 00, tariff items 7803 00 11 to 7803 00 30 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 6. Heading 7805, sub-heading 7805 00, tariff items 7805 00 10 and 7805 00 20 and the entries relating thereto omitted by s. 63(b) and the Fourth Schedule., ibid. (w.e.f. 1-1-2007). 7. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 7806 (w.e.f. 11-5-2007). 3 CHAPTER 79 Zinc and Articles Thereof NOTE 1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Bars and rods: 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 cross- section 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 7901), 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 rectangular (including square) shape with a thickness not exceeding one-tenth of the width, - 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 7905 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) Tubes and pipes :Hollow products, coiled or not, which have a uniform cross-section with onlyone 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. 1 SUB-HEADING NOTE 1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Zinc, not alloyed: Metal containing by weight at least 97.5% of zinc. (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: Dust obtained by condensation of zinc vapour, consisting of spherical particles which are finer than zinc powders. At least 80% by weight of the particles pass through a sieve with 63 micrometres (microns) mesh. It must contain at least 85% by weight of metallic zinc. Tariff Item Description of goods Unit Rate of duty Std. Prefnl. Areas (2) (3) (4) (5) (1) 7901 - -- 7901 11 00 UNWROUGHT ZINC Zinc, not allowed: Containing by weight 99.99% or more of zinc kg. 1[5%] 7901 12 00 -- Containing by weight 99.99% of zinc less than kg. 1[5%] 7901 20 - Zinc alloys: 7901 20 10 --- Mozak or alloys of zinc and aluminum containing not less than 94% by weight of zinc kg. 2[7.5%] 7901 20 90 --- Other kg. 2[7.5%] 7902 ZINC WASTE AND SCRAP 7902 00 - Zinc waste and scrap: 7902 00 10 --- Zinc scrap, namely the following: kg. 1[5%] old zinc die cast scrap covered by ISRI code word 'Saved': - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items 7901, 7902, 7903, 7904 and 7905 (w.e.f. 11-5- 2007). 2. Subs. by Act 28 of 2016, s. 141(i) and the third Schedule, for tariff item 7901 20 (w.e.f. 14-5-2016). 2 (1) (2) (3) (4) (5) New zinc die cast scrap covered by ISRI code word 'Scabs': New plated zinc die cast scrap covered by ISRI code word 'Scope': Zinc die cast automatic grills covered by ISRI code word 'Scoot'; Old scrap zinc covered b ISRI code word 'Score': New Zinc clippings covered by ISRI code word 'Screen'; 1*** crushed clean sorted fragmentizers die cast scrap, as prodcued from automobile fragmentizers covered by ISRI code word 'Scribe'; 2*** cast scrap zinc die Unsorted produced automobile from fragmentizers containing about 55% zinc-bearing scrap covered by ISRI code word 'Scroll'] 7902 00 90 --- Other kg. 3[5%] 7903 7903 10 00 7903 90 00 7904 ZINC DUST, POWDERS AND FLAKES - - Zinc dust Other kg. kg. 3[5%] 3[5%] ZINC BARS, RODS, PROFILES AND WIRE 7904 00 - Zinc bars, rods, profiles and wire: --- Bars and rods: 7904 00 11 ---- Hollow bars kg. 3[5%] 7904 00 12 ---- Rods, including wire rods kg. 3[5%] - - - - - 1. The words "zinc die cast slabs or pigs covered by ISRI code word 'Scull';" omitted by Act 23 of 2019, s. 88(b) and the fifth Schedule (w.e.f. 01-01-2020). 2. The Certain words omitted by 2019, Act 23 of 2019, s. 88(b) and the fifth Schedule (w.e.f. 01-01-2020). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items 7901, 7902, 7903, 7904 and 7905 (w.e.f. 11-5- 2007). 3 (1) (2) 7904 00 19 ---- Other --- Profiles: (3) kg. (4) 1[5%] (5) 7904 00 21 ---- Hollow kg. 1[5%] 7904 00 22 ---- Angles, shapes and sections kg. 1[5%] 7904 00 29 ---- Other 7904 00 30 --- Wire 7905 ZINC PLATES, SHEETS, STRIP AND FOIL 7905 00 - Zinc plates, sheets, strip and foil: 7905 00 10 --- Calots 7905 00 20 --- Plates kg. 1[5%] kg. 1[5%] kg. 1[5%] kg. 1[5%] 7905 00 30 --- Sheets, strips and circles kg. 1[5%] 7905 00 40 --- Foil kg. 1[5%] 2*** 7907 OTHER ARTICLES OF ZINC 7907 00 - Other articles of zinc: 7907 00 10 --- Sanitary fixtures kg. 3[10%] 7907 00 90 --- Other kg. 3[10%] - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items 7901, 7902, 7903, 7904 and 7905 (w.e.f. 11-5- 2007). 2. In heading 7906, sub-heading 7906 00, tariff items 7906 00 10 and 7906 00 20 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff item 7907 (w.e.f. 11-5-2007). 4 CHAPTER 80 Tin and Articles Thereof NOTE 1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Bars and rods: 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 cross- section 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 8001), 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 rectangular (including square) shape with a thickness not exceeding one-tenth of the width, - 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. 1*** (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 1. In Note 1, in clause (d), the paragraph beginning with the words and figures “Headings 8004” and ending with the words “other headings” omitted by Act 21 of 2006, s. 63(b) and the fourth Schedule, (w.e.f. 1-1-2007). 1 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. SUB-HEADING NOTE 1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Tin, not alloyed: Metal containing by weight at least 99% of tin, provided that the content by weight of any bismuth or copper is less than the limit specified in the following table: TABLE-Other elements Bi Cu Element Bismuth Copper Limiting content % by weight 0.1 0.4 (b) 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. Tariff Item Description of goods Unit Rate of duty Std. Prefnl. Areas (1) 8001 8001 10 8001 10 10 8001 10 90 - --- --- (2) (3) (4) (5) UNWROUGHT TIN Tin, not alloyed : Blocks Ingots, pigs, slabs and other primary forms of tin kg. kg. 1[5%] 1[5%] kg. 1[5%] 8001 20 00 - Tin alloys 8002 8002 00 8002 00 10 TIN WASTE AND SCRAP - --- Tin waste and scrap : Tin scrap, namely the following : kg. 1[5%] - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, the tariff items of headings 8001, 8002 and 8003, the entry “5%” (w.e.f. 11-5-2007). 2 (1) (2) (3) (4) (5) block tin covered by ISRI code word ‘Ranch’; high tin base babbit covered by ISRI code word ‘Raves’; pewter covered by ISRI code word ‘Ranks’ 8002 00 90 --- Other kg. 1[5%] 8003 8003 00 8003 00 10 8003 00 20 8003 00 30 8003 00 40 2*** 3*** 4*** 8007 8007 00 8007 00 10 8007 00 90 - --- --- --- --- - --- --- TIN BARS, RODS, PROFILES AND WIRE Tin bars, rods, profiles and wire : Hollow bars Bars, other than hollow bars; rods Profiles Wire kg. kg. kg. kg. 1[5%] 1[5%] 1[5%] 1[5%] OTHER ARTICLES OF TIN Other articles of tin: Blanks Other kg. kg. 5[10%] 5[10%] - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items of headings 8001, 8002 and 8003, the entry “5%” (w.e.f. 11-5-2007). 2. In heading 8004, sub-heading 8004 00, tariff items 8004 00 10 and 8004 00 90 and the entries relating thereto shall be omitted by Act 21 of 2006, s. 63(b), and the Fourth Schedule (w.e.f. 1-1-2007). 3. Tariff item 8005 00 00 and the entries relating thereto shall be omitted by s. 63(b) and the Fourth Schedule, ibid. (w.e.f. 1- 1-2007). 4. In heading 8006, sub-heading 8006 00, tariff items 8006 10 and 8006 00 20 and the entries relating thereto shall be omitted by s. 63(b) and the Fourth Schedule, ibid. (w.e.f. 1-1-2007). 5. Subs. by Act 22 of 2007, s. 114(i) and the Second schedule for the tariff items of heading 8007 the entry “10%” (w.e.f. 11- 5-2007). 3 CHAPTER 81 Other Base Metals; Cermets; Articles Thereof SUB-HEADING 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. Tariff Item Description of goods Unit Rate of duty (2) (3) (4) (5) Std. Prefnl. Areas (1) 8101 8101 10 00 8101 94 00 2[***] 8101 96 00 8101 97 00 8101 99 8101 99 10 8101 99 90 8102 8102 10 00 8102 94 00 8102 95 - - -- -- -- -- --- --- - - -- -- TUNGSTEN (WOLFRAM) AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP Powders Other: Unwrought tungsten, including bars and rods obtained simply by sintering Wire Waste and scrap Other: Tungsten filament Other MOLYBDENUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP 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: kg. 1[5%] kg. 1[5%] kg. kg. kg. kg. 1[5%] 1[5%] 3[10%] 3[10%] kg. 1[5%] kg. 1[5%] - - - - - - - - - - 8102 95 10 8102 95 90 --- --- Hollow bars Other kg. kg 1[5%] 1[5%] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the tariff items of heading 8101, the entry “5%” (w.e.f. 11- 5-2007). 2. In heading 8101, sub heading 8101 95, tariff items 810195 10 and 810195 90 and the entries relating thereto omitted by 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the tariff items 8101 99 10 and 8101 99 90, the entry “10%” (w.e.f. 11-5-2007). 1 (1) 8102 96 00 8102 97 00 8102 99 00 8103 (2) Wire Waste and scrap Other -- -- -- 8103 20 - 8103 20 10 8103 20 90 8103 30 00 8103 90 00 8104 8104 11 00 8104 19 00 8104 20 --- --- - - - -- -- - TANTALUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP Unwrought tantalum, including bars and rods obtained simply by sintering; powders: Hollow bars Other Waste and scrap Other MAGNESIUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP Unwrought magnesium: Containing at least 99.8% by weight of magnesium Other Waste and scrap: (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[5%] 1[5%] 2[10%] (5) - - - 3[5%] 3[5%] 3[5%] 4[10%] 5[5%] 5[5%] - - - - - - - 8104 20 10 --- Magnesium scrap, namely the following: kg. 5[5%] magnesium clips covered by ISRI code word ‘Wafer’; magnesium scrap covered by ISRI code word ‘Walnut’; magnesium engraver plates covered by ISRI code word ‘Wine’; magnesium dock boards covered by ISRI code word ‘Wood’; magnesium turnings covered by ISRI code word ‘World’ 8104 20 90 --- Other kg. 5[5%] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items of heading 8102, the entry “5%” (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items 8102 99 00, the entry “10%” (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items of heading 8103, the entry “5%” (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items 8103 90 00, the entry “10%” (w.e.f. 11-5-2007). 5. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items of heading 8014, the entry “5%” (w.e.f. 11-5-2007). 2 (1) 8104 30 8104 30 10 8104 30 20 8104 90 8104 90 10 8104 90 20 8104 90 30 8104 90 90 8105 (2) (3) (4) (5) - --- --- - --- --- --- --- Raspings, turnings and granules, graded according to size; powders: Raspings, turnings and granules, graded according to size Powders Other: kg. 1[5%] kg. 1[5%] Other magnesium and magnesium base alloys, wrought Kg. 1[5%] Flakes Wire Other kg. kg. kg. 1[5%] 1[5%] 2[10%] COBALT MATTES AND OTHER INTERMEDIATE PRODUCTS OF COBALT METALLURGY; COBALT AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders: Cobalt mattes and other intermediate products of cobalt metallurgy Cobalt unwrought Powders Waste and scrap Other BISMUTH AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP Bismuth and articles thereof, including waste and scrap: Bismuth, unwrought Waste and scrap of bismuth and bismuth alloys kg. 3[5%] kg. kg. kg. kg. 3[5%] 3[5%] 3[5%] 4[10%] kg. Kg. 5[5%] 5[5%] 8105 20 - 8105 20 10 --- 8105 20 20 8105 20 30 8105 30 00 8105 90 00 8106 8106 00 8106 00 10 8106 00 20 --- --- - - - --- --- - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, ibid., for the tariff items of heading 8104, the entry “5%” (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item of 8104 90 90, the entry “10%” (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items of heading 8105, the entry “5%” (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item of 8105 90 00, the entry “10%” (w.e.f. 11-5-2007). 5. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items of heading 8106, the entry “5%” (w.e.f. 11-5-2007). 3 (1) 8106 00 30 8106 00 90 8107 8107 20 00 8107 30 00 8107 90 8107 90 10 8107 90 90 8108 8108 20 00 8108 30 00 8108 90 8108 90 10 8108 90 90 8109 8109 20 00 8109 30 00 8109 90 00 8110 8110 10 00 8110 20 00 8110 90 00 8111 --- --- - - - --- --- - - - --- --- - - - - - - (2) Bismuth, wrought Other CADMIUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP Unwrought cadmium; powders Waste and scrap Other: Cadmium, wrought Other TITANIUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP Unwrought titanium; powders Waste and scrap Other: Titanium, wrought Other ZIRCONIUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP Unwrought zirconium; powders Waste and scrap Other ANTIMONY AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP Unwrought antimony; powders Waste and scrap Other MANGANESE AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[5%] 2[10%] 3[5%] 3[5%] 3[5%] 4[10%] 5[5%] 5[5%] 5[5%] 6[10%] 7[5%] 7[5%] 8[10%] 9[5%] 9[5%] 10[10%] (5) - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items of heading 8106, the entry “5%” (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 8106 00 90, the entry “10%” (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items of heading 8107, the entry “5%” (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 8107 90 90, the entry “10%” (w.e.f. 11-5-2007). 5. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items of heading 8108, the entry “5%” (w.e.f. 11-5-2007). 6. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 8108 90 90, the entry “10%” (w.e.f. 11-5-2007). 7. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items of heading 8109, the entry “5%” (w.e.f. 11-5-2007). 8. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff item 8109 90 00, the entry “10%” (w.e.f. 11-5-2007). 9. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items of heading 8110, the entry “5%” (w.e.f. 11-5-2007). 10. Subs. by s. 114(i) and the Second schedule, ibid., for the tariff item 8110 90 00, the entry “10%” (w.e.f. 11-5-2007). 4 (1) 8111 00 8111 00 10 8111 00 20 8111 00 30 8111 00 90 8112 8112 12 00 8112 13 00 8112 19 00 8112 21 00 8112 22 00 8112 29 00 5*** 8112 51 00 8112 52 00 8112 59 00 8112 92 00 8112 99 00 8113 - --- --- --- --- - -- -- -- - -- -- -- - -- -- -- - -- -- (2) (3) (4) (5) Manganese and articles thereof, including waste and scrap: Unwrought manganese and manganese base alloys Waste and scrap of manganese base alloys Wrought manganese Other BERYLLIUM, CHROMIUM, GERMANIUM, VANADIUM, GALLIUM, HAFNIUM, INDIUM, NIOBIUM (COLUMBIUM), RHENIUM AND THALLIUM, AND ARTICLES OF THESE METALS, INCLUDING WASTE AND SCRAP Beryllium: Unwrought; powders Waste and scrap Other Chromium: Unwrought; powders Waste and scrap Other Thallium: Unwrought; powders Waste and scrap Other Other: Unwrought; waste and scrap; powders Other CERMETS AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[5%] 1[5%] 1[5%] 2[10%] 3[5%] 3[5%] 4[10%] 3[5%] 3[5%] 4[10%] 3[5%] 3[5%] 4[10%] 3[5%] 4[10%] - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the tariff item 8111, the entry “5%” (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule ibid., for the tariff item 8111 00 90, the entry “10%” (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule ibid., for the tariff item 8112, the entry “5%” (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule ibid., for the tariff item 8112 19 00, the entry “10%” (w.e.f. 11-5-2007). 5. In heading 81 12, sub-heading 81 12 30, tariff items 81 12 30 10 to 81 12 30 90, sub-heading 81 12 40, tariff items 81 12 40 10 to 81 12 40 90 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 5 (1) 8113 00 8113 00 10 8113 00 20 8113 00 30 8113 00 90 (2) (3) (4) (5) - --- --- --- --- Cermets and articles thereof, including waste and scrap: Unwrought cermets Waste and scrap of cermets Articles of cermets Other kg. kg. kg. kg. 1[10%] 1 [10%] 1 [10%] 1[10%] - - - - 1. Subs. by Act 22 of 2007 s. 114(i) and the Second Schedule, for the tariff item 8113, the entry “10%” (w.e.f. 11-5-2007). 6 TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL CHAPTER 82 NOTES 1. Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 8209, this Chapter covers only articles with a blade, working edge, working surface or other working part of: (a) Base metal; (b) Metal carbides or cermets; (c) Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or (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. 2. 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 8466). 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 or electric hair clippers are to be classified in heading 8510. 3. Sets consisting of one or more knives of heading 8211 and at least an equal number of articles of heading 8215 are to be classified in heading 8215. Tariff Item Description of goods Unit Rate of duty Std. (4) Prefnl. Areas (5) (1) 8201 (2) HAND TOOLS, THE FOLLOWING: SPADES, SHOVELS, MATTOCKS, PICKS, HOES, FORKS AND RAKES; AXES, BILL HOOKS AND SIMILAR HEWING TOOLS; SECATEURS AND PRUNERS OF ANY KIND; SCYTHES, SICKLES, HAY KNIVES, HEDGE SHEARS, TIMBER WEDGES AND OTHER TOOLS OF A KIND USED IN AGRICULTURE, HORTICULTURE OR FORESTRY (3) 1 (1) 8201 10 00 2[***] 8201 30 00 8201 40 00 8201 50 00 8201 60 00 8201 90 00 8202 - - - - - - (2) Spades and shovels Mattocks, picks, hoes and rakes Axes, bill hooks and similar hewing tools Secateurs and similar one-handed pruners and shears (including poultry shears) Hedge shears, two-handed pruning shears and similar two-handed shears Other hand tools of a kind used in agriculture, horticulture or forestry HAND SAWS; BLADES FOR SAWS OF ALL KINDS (INCLUDING SLITTING, SLOTTING OR TOOTHLESS SAW BLADES) 8202 10 - Hand saws: 8202 10 10 --- Metal working hand saws 8202 10 20 --- Wood working and similar hand saws 8202 10 90 --- Other 8202 20 00 - - Band saw blades Circular saw blades (including slitting or slotting saw blades): 8202 31 00 -- With working part of steel 8202 39 00 -- Other, including parts 8202 40 00 8202 91 - - -- 8202 91 10 --- Chain saw blades Other saw blades: Straight saw blades, for working metal: Machine operated 8202 91 20 --- Hand operated (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items (w.e.f. 11-5-2007). 2. The tariff item 8201 20 00 omitted by Act 8 of 2011, s. 73(a) (ii) and the Eleventh Schedule (w.e.f 01-01-2012). 2 (1) (2) 8202 99 -- Other: 8202 99 10 --- Hacksaw frames 8202 99 90 --- Other 8203 8203 10 00 8203 20 00 8203 30 00 8203 40 - - - - 8203 40 10 --- FILES, RASPS, PLIERS (INCLUDING CUTTING PLIERS), PINCERS, TWEEZERS, METAL CUTTING SHEARS, PIPE-CUTTERS, BOLT CROPPERS, PERFORATING PUNCHES AND SIMILAR HAND TOOLS Files, rasps and similar tools (including cutting pliers), Pliers pincers, tweezers and similar tools Metal cutting shears and similar tools kg. kg. Pipe-cutters, bolt croppers, perforating punches and similar tools: Perforating punches and pipe cutters 8203 40 90 --- Other 8204 - 8204 11 -- HAND-OPERATED SPANNERS AND WRENCHES (INCLUDING TORQUE METER WRENCHES BUT NOT TAP WRENCHES); INCLUDING INTERCHANGEABLE SPANNER SOCKETS, WITH OR WITHOUT HANDLES Hand-operated spanners and wrenches: Non-adjustable: 8204 11 10 --- Spanners 8204 11 20 --- Wrenches 8204 12 -- Adjustable: 8204 12 10 --- Spanners 8204 12 20 --- Wrenches 8204 20 00 - Interchangeable with or without handles spanner sockets, kg. (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) (5) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10% 1[10%] 1[10%] 1[10%] - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items (w.e.f. 11-5-2007). 3 (2) (3) (4) (5) (1) 8205 8205 10 00 8205 20 00 8205 30 00 8205 40 00 - - - - - 8205 51 -- HAND TOOLS (INCLUDING GLAZIERS' DIAMONDS), NOT ELSEWHERE SPECIFIED OR INCLUDED; BLOW LAMPS; VICES; CLAMPS AND THE LIKE, OTHER THAN ACCESSORIES FOR AND PARTS OF, MACHINE TOOLS; ANVILS; PORTABLE FORGES; HAND- OR PEDAL-OPERATED GRINDING WHEELS WITH FRAMEWORKS Drilling, threading or tapping tools Hammers and sledge hammers Planes, chisels, gouges and similar cutting tools for working wood Screwdrivers Other hand tools (including glaziers' diamonds): Household tools: 8205 51 10 --- Can or cork openers 8205 51 90 8205 59 --- Other Other: -- 8205 59 10 --- Grease guns (excluding compressed air type) 8205 59 20 8205 59 30 3[8205 59 40 --- --- Metal working hand tools --- Hand tools for specified uses, such as watch making tools, goldsmith tools Forks other than those of headings 8201 and 8215 8505 59 90 --- Other 8205 60 00 8205 70 00 8205 80 4[8205 90 - - - - Blow lamps Vices, clamps and the like grinding Anvils; portable forges; hand or pedal operated with frameworks: Other, including sets of articles of two or more sub-headings of this heading: wheels 8205 90 10 - - - Anvils and portable forges 8205 90 20 - - - Grinding wheels with frame, hand or pedal-operated 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 10% 10% 2[10%] 2[10%] 2[10%] 2[10%] - - - - - - - - - -] -] - - - - 1. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for tariff items 8205 and 8208 (w.e.f. 6-9-2014). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items (w.e.f. 11-5-2007). 3. Ins. by Act 8 of 2011, s. 73(a) (ii) and the Eleventh Schedule (w.e.f. 01-01-2012). 4. Subs. by Act 8 of 2011, s. 73(a) (ii) and the Eleventh Schedule, for items 8205 80 10 to 8205 90 00 and the entries relating thereto (w.e.f. 01-01-2012). 4 (1) (2) 8205 90 30 --- Sets of articles of two or more of the foregoing sub-headings 8205 90 90 --- Other 8206 8206 00 - TOOLS OF TWO OR MORE OF THE HEADINGS 8202 TO 8205, PUT UP IN SETS FOR RETAIL SALE Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale: 8206 00 10 --- Garage tools in sets 8206 00 90 --- Other 8207 INTERCHANGEABLE TOOLS FOR HAND TOOLS, WHETHER OR NOT POWER-OPERATED, OR FOR MACHINE-TOOLS (FOR EXAMPLE, FOR PRESSING, STAMPING, PUNCHING, TAPPING, THREADING, DRILLING, BORING, BROACHING, MILLING, TURNING OR SCREW DRIVING), INCLUDING DIES FOR DRAWING OR EXTRUDING METAL, AND ROCK DRILLING OR EARTH BORING TOOLS Rock drilling or earth boring tools: - 8207 13 00 -- With working part of cermets 8207 19 00 -- Other, including parts 8207 20 00 8207 30 00 8207 40 - - - Dies for drawing or extruding metal Tools for pressing, stamping or punching Tools for tapping or threading: 8207 40 10 --- Chasers 8207 40 90 --- Other 8207 50 00 8207 60 - - Tools for drilling, other than for rock drilling Tools for boring or broaching: 8207 60 10 --- Reamers (3) 1[u] 1[u] kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 2[10%] 2[10%] (5) - -] 2[10%] 2[10%] 2 [10%] 2 [10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] - - - - - - - - - - 1. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for tariff items 8205 and 8208 (w.e.f. 6-9-2014). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items (w.e.f. 11-5-2007). 5 (1) (2) 8207 60 90 --- Other 8207 70 - Tools for milling: 8207 70 10 --- Cutters 8207 70 90 --- Other 8207 80 00 8207 90 8207 90 10 8207 90 20 - - --- --- Tools for turning Other interchangeable tools: For metal working hand tools For wood working hand tools 8207 90 30 --- Lathe tools and tool belts 8207 90 90 --- Other 8208 8208 10 00 8208 20 00 8208 30 00 8208 40 00 8208 90 KNIVES AND CUTTING BLADES, FOR MACHINES OR FOR MECHANICAL APPLIANCES For metal working For wood working for For kitchen appliances or machines used by the food industry For agricultural, horticultural or forestry machines Other: - - - - - (3) kg. kg. kg. kg. kg. kg. kg. kg. 2[u] 2[u] 2[u] 2[u] (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 8208 90 10 --- Knives and cutting blades for paper 2[u] 1[10%] 8208 90 20 --- cutting machines Bell skiving knives 8208 90 30 --- Band knives for splitting machine 8208 90 40 --- Cutting and clicking dies 8208 90 90 --- Other 8209 8209 00 - PLATES, STICKS, TIPS AND THE LIKE FOR TOOLS, UNMOUNTED, OF CERMETS Plates, sticks, tips and the like for tools, unmounted, of cermets: 2[u] 2[u] 2[u] 1[10%] 1[10%] 1[10%] (5) - - - - - - - - - - - - - - - - 8209 00 10 --- Tungsten carbide tips kg. 1[10%] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for tariff items 8205 and 8208 (w.e.f. 6-9-2014). 6 (1) (2) 8209 00 90 --- Other 8210 00 00 8211 8211 10 00 8211 91 00 8211 92 00 8211 93 - - -- -- -- 8211 93 10 --- Hand-operated mechanical appliances, weighing 10 kg. Or less, used in the preparation, conditioning or serving of food or drink KNIVES WITH CUTTING BLADES, SERRATED OR NOT (INCLUDING PRUNING KNIVES), OTHER THAN KNIVES OF HEADING 8208, AND BLADES THEREFORE Sets of assorted articles Other: Table knives having fixed blades Other knives having fixed blades Knives having other blades: Pocket knives than fixed 8211 93 90 --- Other 8211 94 00 8211 95 00 -- -- 8212 8212 10 - Blades Handles of base metal RAZORS AND RAZOR BLADES (INCLUDING RAZOR BLADE BLANKS IN STRIPS) Razors: 8212 10 10 --- Twin type shaving 8212 10 90 --- Other 8212 20 - --- Safety razor blades, including razor blade blanks in strips: Safety razor blades: 8212 20 11 ---- Disposable catridge blades 8212 20 19 ---- Other 8212 20 20 --- Safety razor blade blanks, in strips 8212 90 00 - Other parts 8213 00 00 Scissors, tailors' shears and similar shears, and blades therefore (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] (5) - - 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items (w.e.f. 11-5-2007). 7 (2) (3) (4) (5) (1) 8214 8214 10 - 8214 10 10 --- OTHER ARTICLES OF CUTLERY (FOR EXAMPLE, HAIR CLIPPERS, BUTCHERS' OR KITCHEN CLEAVERS, CHOPPERS AND MINCING KNIVES, PAPER KNIVES); MANICURE OR PEDICURE SETS AND INSTRUMENTS (INCLUDING NAIL FILES) Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefore: Paper knives, letter openers, erasing knives, pencil sharpeners 8214 10 90 --- Blades 8214 20 - 8214 20 10 --- Manicure or pedicure sets and instruments (including nail files): Nail cutters 8214 20 90 --- Other 8214 90 - Other: 8214 90 10 --- Handles of cutlery of base metal 8214 90 90 --- Other 8215 8215 10 00 8215 20 00 8215 91 00 8215 99 00 - - - -- -- SPOONS, FORKS, LADLES, SKIMMERS, CAKE-SERVERS, FISH KNIVES, BUTTER-KNIVES, SUGAR TONGS AND SIMILAR KITCHEN OR TABLEWARE Sets of assorted articles containing at least one article plated with precious metal Other sets of assorted articles Other: Plated with precious metal Other kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items (w.e.f. 11-5-2007). 8 CHAPTER 83 Miscellaneous Articles of Base Metal 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 7312, 7315, 7317, 7318 or 7320, 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 8302, 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. Tariff Item Description of goods Unit Rate of duty Std. Prefnl. Areas (1) 8301 8301 10 00 8301 20 00 8301 30 00 8301 40 8301 40 10 8301 40 90 8301 50 00 8301 60 00 8301 70 00 (2) (3) (4) (5) PADLOCKS AND LOCKS (KEY, COMBINATION OR ELECTRICALLY OPERATED), OF BASE METAL; CLASPS AND FRAMES WITH CLASPS, INCORPORATING LOCKS, OF BASE METAL; KEYS FOR ANY OF THE FOREGOING ARTICLES, OF BASE METAL Padlocks Locks of a kind used for motor vehicles Locks of a kind used for furniture Other locks: Combination locks Other Clasps and frames with clasps, incorporating locks Parts Keys presented separately - - - - --- --- - - - 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 2[20%] 3[15%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] - - - - - - - - 1. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for the entry in column (3) occurring against all the tariff items of heading 8301 (w.e.f. 6-8-2014). 2. Subs. by Act 12 of 2020, s. 117 (a) and the Second Schedule, for the entry in column (4) occurring against tariff items 8301 10 00, 8301 30 00, 8301 40 10, 8301, 40 90, 8301 50 00, 8301 60 00 and 8301 70 00, for “10%” (w.e.f. 27-3-2020). 3. Subs. by Act 23 of 2019, s. 88(a) and the Fourth Schedule, for the entry in column (4) occurring against tariff item 8301 20 00 (w.e.f. 1-08-2019). 1 (1) 8302 8302 10 8302 10 10 8302 10 20 8302 10 90 8302 20 00 8302 30 8302 30 10 8302 30 90 8302 41 8302 41 10 8302 41 20 8302 41 90 8302 42 00 8302 49 00 8302 50 00 8302 60 00 8303 00 00 8304 00 00 (3) (5) (4) 1[15%] (2) 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 - --- --- --- - - --- --- - -- --- --- --- -- -- - - Hinges: Of steel Of brass Other Castors Other mountings, fittings and similar articles suitable for motor vehicles: Curve drive stakes Other Other mountings, fittings and similar articles: Suitable for buildings: Fittings for doors and windows Tower bolts Other Other, suitable for furniture Other Hat-racks, hat-pegs, brackets and similar fixtures Automatic door closers ARMOURED OR REINFORCED SAFES, STRONG-BOXES AND DOORS AND SAFE DEPOSIT LOCKERS FOR STRONG- ROOMS, CASH OR DEED BOXES AND THE LIKE, OF BASE METAL FILING, CABINETS, CARD-INDEX CABINETS, PAPER TRAYS, PAPER RESTS, PEN TRAYS, OFFICE-STAMP STANDS AND SIMILAR OFFICE OR DESK EQUIPMENT, OF BASE METAL, OTHER THAN OFFICE FURNITURE OF HEADING 9403 kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 2[10%] - - - - - - - - - - - - - - kg. 3[20%] - 1. Subs. by Act 23 of 2019, s. 88(a) and the Fourth Schedule, for the entry in column (4) occurring against all the tariff items of heading 8302 (w.e.f. 1-08-2019). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against tariff item 8304 00 00, for “10%” (27-3-2020). 2 (1) 8305 8305 10 00 8305 20 00 8305 90 8305 90 10 8305 90 20 8305 90 90 8306 8306 10 00 8306 21 8306 21 10 8306 21 20 8306 21 90 8306 29 8306 29 10 8306 29 20 8306 29 90 8306 30 00 8307 8307 10 00 8307 90 00 (2) (3) (4) (5) FITTINGS FOR LOOSE-LEAF BINDERS OR FILES, LETTER CLIPS, LETTER CORNERS, PAPER CLIPS, INDEXING TAGS AND SIMILAR OFFICE ARTICLES, OF BASE METAL; STAPLES IN STRIPS (FOR EXAMPLE, FOR OFFICES, UPHOLSTERY, PACKAGING), OF BASE METAL Fittings for loose-leaf binders or files Staples in strips Other, including parts: Pins (other than those of heading 7317) Clips Other BELLS, GONGS AND THE LIKE, NON- ELECTRIC, OF BASE METAL; STATUETTES AND OTHER ORNAMENTS, OF BASE METAL; PHOTOGRAPH, PICTURE OR SIMILAR FRAMES, OF BASE METAL; MIRRORS OF BASE METAL kg. kg. kg. kg. kg. 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] - - - - - Bells, gongs and the like kg. 1[20%] - Statuettes and other ornaments: Plated with precious metal: Statuettes Trophies Other Other: Statuettes Trophies Other Photograph, picture or similar frames; mirrors FLEXIBLE TUBING OF BASE METAL, WITH OR WITHOUT FITTINGS Of iron or steel Of other base metal kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[10%] 1[10%] - - - - - - - - - - - - --- --- --- - - -- --- --- --- -- --- --- --- - - - 1. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 8305, 8306 and 8310 for “10%” (w.e.f. 27-3-2020). 3 (2) (3) (4) (5) (1) 8308 8308 10 8308 10 10 8308 10 21 8308 10 29 8308 20 00 8308 90 8308 90 11 8308 90 19 8308 90 20 8308 90 31 8308 90 39 8308 90 40 8308 90 91 CLASPS, FRAMES WITH CLASPS, BUCKLES, BUCKLE-CLASPS, HOOKS, EYES, EYELETS AND THE LIKE, OF BASE METAL, OF A KIND USED FOR CLOTHING, FOOTWEAR, AWNINGS, HANDBAGS, TRAVEL GOODS OR OTHER MADE UP ARTICLES; TUBULAR OR BIFURCATED RIVETS, OF BASE METAL; BEADS AND SPANGLES, OF BASE METALS Hooks, eyes and eyelets: Hooks and eyes Eyelets: For footwear Other Tubular or bifurcated rivets Other, including parts: Buckles: For footwear Other Imitation zari spangles Beads and spangles of base metal: For garments, made ups, knitwear, plastic and leather goods Other Fittings for travel requisites and leather goods Other: For garments, made ups, knitwear, plastic and leather goods - --- --- ---- ---- - - --- ---- ---- --- --- ---- ---- --- --- ---- kg. 1[10%] kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - - - 8308 90 99 ---- Other 8309 STOPPERS, CAPS AND LIDS (INCLUDING CROWN CORKS, SCREW CAPS AND POURING STOPPERS), CAPSULES FOR BOTTLES, THREADED BUNGS, BUNG COVERS, SEALS AND OTHER PACKING ACCESSORIES, OF BASE METAL 8309 10 00 8309 90 - - Crown corks Other: kg. 1[10%] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 4 (3) kg. kg. kg. kg. (4) 1[10%] (5) - 1[10%] 1[10%] 1[10%] - - - (1) (2) 8309 90 10 --- 8309 90 20 8309 90 30 8309 90 90 8310 --- --- --- 8310 00 - Pilfer proof caps for packaging, all sorts, with or without washers or other fittings, of cork, rubber, polyethylene or any other material Aluminium caps, seals, capsules and closers Other seals Other SIGN-PLATES, NAME-PLATES, ADDRESS-PLATES AND SIMILAR PLATES, NUMBERS, LETTERS AND OTHER SYMBOLS, OF BASE METAL, EXCLUDING THOSE OF HEADING 9405 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405: 8310 00 10 8310 00 90 8311 8311 10 00 8311 20 00 8311 30 8311 30 10 8311 30 90 8311 90 00 --- --- - - - --- --- - Enamel iron signboard Other kg. kg. 2[20%] 2[20%] - - WIRE, RODS, TUBES, PLATES, ELECTRODES AND SIMILAR PRODUCTS, OF BASE METAL OR OF METAL CARBIDES, COATED OR CORED WITH FLUX MATERIAL, OF A KIND USED FOR SOLDERING, BRAZING, WELDING OR DEPOSITION OF METAL OR OF METAL CARBIDES; WIRE AND RODS, OF AGGLOMERATED BASE METAL POWDER, USED FOR METAL SPRAYING Coated electrodes of base metal, for electric arc-welding Cored wire of base metal, for electric arc welding Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame: Wire and rods of agglomerated base metal Other Other 3*** kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 8305, 8306 and 8310 for “10%” (w.e.f. 27-3-2020). 3. The words “including parts” omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 5 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 1. This Section does not cover: NOTES (a) Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber 1[(heading 4010),] or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber 1[(heading 4010),] (b) Articles of leather or of composition leather 2[(heading 4205)] or of fur skin (heading 4303), of a kind used in machinery or mechanical appliances or for other technical uses; (c) Bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV); (d) Perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV); (e) Transmission or conveyor belts or belting of textile material (heading 5910) or other articles of textile material for technical uses (heading 5911); (f) Precious or semi-precious stones (natural, synthetic or reconstructed), of headings 7102 to 7104, or articles wholly of such stones of heading 7116, except unmounted worked sapphires and diamonds for styli (heading 8522);] (g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (h) Drill pipe (heading 7304); (ij) Endless belts of metal wire or strip (Section XV); (k) Articles of Chapter 82 or 83; (l) Articles of Section XVII; (m) Articles of Chapter 90; (n) Clocks, watches or other articles of Chapter 91; (o) Interchangeable tools of heading 8207 or brushes of a kind used as parts of machines (heading 9603); 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 6804 or 6909); (p) Articles of Chapter 95; or (q) Typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or in heading 9612 if inked or otherwise prepared for giving impressions). 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for “(heading 40 10);” (w.e.f. 1-1-2012). 2. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “heading 4204” (w.e.f. 1-1-2007). 1 2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) 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 8409, 8431, 8448, 8466, 8473, 1[8487], 8503, 8522, 8529, 8538 and 8548) 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 8479 or 8543) are to be classified with the machines of that kind or in headings 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517; (c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 1[8487] or 8548. 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. Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or 85, then the whole falls to be classified in the heading appropriate to that function. 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. Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof CHAPTER 84 NOTES 1. This Chapter does not cover: (a) Millstones, grindstones or other articles of Chapter 68; (b) Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69); (c) Laboratory glassware (heading 7017); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 7019 or 7020); (d) Articles of heading 7321 or 7322 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81); 2[(e) vacuum cleaners of heading 8508; (f) electro-mechanical domestic appliances of heading 8509; digital cameras of heading 8525; 3*** 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “8485” (w.e.f. 1-1-2007). 2. Subs. by s. 63(b) and the Fourth Schedule, ibid., for clauses (e) and (f) (w.e.f. 1-1-2007). 3. The word “or” omitted by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 2 1[(g) radiators for the articles of Section XVII; or] 2[(h)] hand--operated mechanical floor sweepers, not motorised (heading 9603).] 2. 3[Subject to the operation of Note 3 to Section XVI and subject to Note 9 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 8401 to 8424, or heading 8486 and at the same time to a description in one or other of the headings 8425 to 8480 is to be classified under the appropriate heading of the headings 8401 to 8424 or under the heading 8486, as the case may be, and not under the headings 8425 to 8480.] 4[Heading 8424 does not cover: (a) Ink-jet printing machines (heading 8443); or (b) Water-jet cutting machines (heading 8456).] (c) Diffusing apparatus for sugar juice extraction (heading 8438); (d) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 8451); or (e) 5[Machinery, plant or laboratory equipment], designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary. Heading 8422 does not cover: (a) Sewing machines for closing bags or similar containers (heading 8452); or (b) Office machinery of heading 8472. Heading 8424 does not cover: (a) Ink-jet printing machines 6[(heading 8443).] 3. A machine-tool for working any material which answers to a description in heading 8456 and at the same time to a description in heading 8457, 8458, 8459, 8460, 8461, 8464 or 8465 is to be classified in heading 8456. 4. Heading 8457 applies only to machine-tools for working metal, other than lathes (including turning centers), which can carry out different types of machining operations either: (a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centers), (b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position work piece (unit construction machines, single station), or (c) by the automatic transfer of the work piece to different unit heads (multistation transfer machines). 1. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 2. The existing clause (g) re-lettered as (h) by s. 141(ii) and the Fourth Schedule, ibid. (w.e.f. 1-1-2017). 3. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for certain words (w.e.f. 1-1-2007). 4. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for “Heading 8424 does not cover Ink-jet printing machines (heading 8443).” (w.e.f. 1-1-2012). 5. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for “machinery or plant” (w.e.f. 1-1-2017). 6. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “(heading 8443 or 8471)” (w.e.f. 1-1-2007). 3 1[5. (A) For the purposes of heading 8471, the expression “automatic data processing machine” means machine capable of: (i) storing the processing programme or programmes and at least the data immediately necessary for the execution of the programme; (ii) being freely programmed in accordance with the requirements of the user; (iii) performing arithmetical computations specified by the user; and (iv) executing, without human intervention, a processing programme which requires them to modify their execution, by logical decision during the processing run. (B) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units. (C) Subject to paragraphs (D) and (E), a unit is to be regarded as being part of an automatic data processing system if it meets all of the following conditions: (i) it is of a kind solely or principally used in an automatic data processing system; (ii) it is connectable to the central processing unit either directly or through one or more other units; and (iii) it is able to accept or deliver data in a form (codes or signals) which can be used by the system. Separately presented units of an automatic data processing machine are to be classified in heading 8471. However, keyboards, X--Y co--ordinate input devices and disk storage units which satisfy the conditions of (ii) and (iii) above, are in all cases to be classified as units of heading 8471. (D) Heading 8471 does not cover the following when presented separately, even if they meet all of the conditions set forth in paragraph (C): (i) printers, copying machines, facsimile machines, whether or not combined; (ii) apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network); (iii) loudspeakers and microphones; (iv) television cameras, digital cameras and video camera recorders; (v) monitors and projectors, not incorporating television reception apparatus. (E) Machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings.] 6. Heading 8482 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 by more than 0.05 mm, whichever is less. Other steel balls are to be classified in heading 7326. 7. 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. 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for Note 5, (w.e.f. 1-1-2007). 4 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 is the principal purpose is, unless the context otherwise requires, to be classified in heading 8479. Heading 8479 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 8470, the term “pocket-size” applies only to machines the dimensions of which do not exceed 170 mm. x 100 mm. x 45 mm. 1[(A) Clauses (a) and (b) of Note 8 to Chapter 85 shall also apply respectively to the expressions “semiconductor devices” and “electronic integrated circuits”, used in this Note and in the heading 8486. However, for the purposes of this Note and heading 8486, the expression “semiconductor devices” also covers photosensitive semiconductor devices and light emitting diodes. (B) For the purposes of this Note and heading 8486, the expression “manufacture of flat panel displays” covers the fabrication of substrates into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuit boards or other electronic components onto the flat panel. The expression “flat panel display” does not cover cathode--ray tube technology. (C) Heading 8486 also includes machines and apparatus solely or principally of a kind used for: (i) the manufacture or repair of masks and reticles; (ii) assembling semiconductor devices or electronic integrated circuits; 2***; (iii) lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays. (D) Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to the description in heading 8486 are to be classified in that heading and in no other heading of this schedule] SUB-HEADING NOTES 3[1. For the purposes of sub-heading 8465 20, the term “machining centres” applies only to machine- tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, which can carry out different types of machining operations by automatic tool change from a magazine or the like in conformity with a machining programme.] 4[2.] For the purposes of subheading 8471 49, the term “systems” means automatic data processing machines whose units satisfy the conditions laid down in 5[Note 5(C)] 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). 3[3. For the purposes of sub-heading 8481 20, the expression “valves for oleohydraulic or pneumatic transmissions” means valves which are used specifically in the transmission of “fluid power” in a hydraulic or pneumatic system, where the energy source is supplied in the form of pressurised fluids (liquid or gas). These valves may be of any type (for example, pressure-reducing type, check type). Sub-heading 8481 20 takes precedence over all other sub-headings of heading 8481.] 1. Ins. by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2. The word “and” omitted by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 1-1-2012). 3. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 4. The existing Sub-heading Note 1 renumbered as Sub-heading Note 2 by s. 141(ii) and the Fourth Schedule, ibid. (w.e.f. 1-1-2017). 5. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “Note 5 (B)” (w.e.f. 1-1-2007). 5 1[4.] Sub-heading 8482 40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded. Tariff Item Description of good (1) 8401 8401 10 00 8401 20 00 8401 30 00 8401 40 00 8402 8402 11 00 8402 12 00 8402 19 8402 19 10 8402 19 20 8402 19 90 8402 20 00 8402 90 8402 90 10 8402 90 20 8402 90 90 8403 - - - - - -- -- -- --- --- --- - - --- --- --- 8403 10 00 8403 90 00 - - (2) NUCLEAR REACTORS; FUEL ELEMENTS (CARTRIDGES), NON-IRRADIATED, FOR NUCLEAR REACTORS; MACHINERY AND APPARATUS FOR ISOTOPIC SEPARATION Nuclear reactors Machinery and apparatus for isotopic separation, and parts thereof Fuel elements (cartridges), non- irradiated Parts of nuclear reactors STEAM OR OTHER VAPOUR GENERATING BOILERS (OTHER THAN CENTRAL HEATING HOT WATER BOILERS CAPABLE ALSO OF PRODUCING LOW PRESSURE STEAM); SUPERHEATED WATER BOILERS Steam or other vapour generating boilers: Water tube boilers with a steam production exceeding 45 t per hour Water tube boilers with a steam production not exceeding 45 t per hour Other vapour generating boilers, including hybrid boilers: Fire tube horizontal (lancashire) boilers Fire tube boilers vertical Other Super-heated water boilers Parts: Parts of fire tube boilers Parts of water tube boilers Other CENTRAL HEATING BOILERS OTHER THAN THOSE OF HEADING 8402 Boilers Parts Unit Rate of duty Std Prefnl. Areas (3) (4) (5) kg. kg. 2[7.5%] 2[7.5%] gi F/S 2[7.5%] kg. 2[7.5%] kg. kg. kg. kg. kg. kg. kg. kg. kg. 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] u Kg. 2[7.5%] 2[7.5%] - - - - - - - - - - - - - - - 1. The existing Sub-heading Note 2 re-numbered as Sub-heading Note 4 by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3. Subs. by Act 28 of 2016, s. 141(i) and the Third Schedule, for the entry in column (4) occurring against all tariff items of heading 8402 (w.e.f. 14-5-2016). 6 (1) 8404 8404 10 00 8404 20 00 8404 90 00 8405 - - - 8405 10 - 8405 10 10 8405 10 20 8405 10 90 8405 90 00 8406 8406 10 00 8406 81 00 8406 82 00 8406 90 00 8407 8407 10 00 8407 21 00 8407 29 00 --- --- --- - - - -- -- - - - -- -- - 8407 31 8407 31 10 8407 31 90 -- --- --- (2) AUXILIARY PLANT FOR USE WITH BOILERS OF HEADING 8402 OR 8403 (FOR EXAMPLE, ECONOMISERS, SUPER HEATERS, SOOT REMOVERS, GAS RECOVERERS); CONDENSERS FOR STEAM OR OTHER VAPOUR POWER UNITS Auxiliary plants for use with boilers of heading 8402 or 8403 Condensers for steam or other vapour power units Parts PRODUCER GAS OR WATER GAS GENERATORS, WITH OR WITHOUT THEIR PURIFIERS; ACETYLENE GAS GENERATORS AND SIMILAR WATER PROCESS GAS GENERATORS, WITH OR WITHOUT THEIR PURIFIERS Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers: Producer gas or water gas generators Acetylene gas generators Other Parts STEAM TURBINES AND OTHER VAPOUR TURBINES Turbines for marine propulsion Other turbines: Of an output exceeding 40 MW Of an output not exceeding 40 MW Parts SPARK-IGNITION RECIPROCATING OR ROTARY INTERNAL COMBUSTION PISTON ENGINES Aircraft engines Marine propulsion engines: Outboard motors Other Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87: Of a cylinder capacity not exceeding 50 cc: For motor cycles Other (3) (4) (5) kg. kg. kg. 2[u] 2[u] 2[u] 2[u] 2[u] 2[u] u u u kg. u u u u u 1[10%] 1[10%] 1[10%] 3[7.5%] 3[7.5%] 3[7.5%] 3[7.5%] 3[7.5% 1[10%] 1[10%] 1[10%] 4[15%] 4[15%] 4[15%] 4[15%] 4[15%] - - - - - - - - - - - - - - - - 1. Subs. by Act 28 of 2016, s. 141(i) and the Third Schedule, for the entry in column (4) occurring against all tariff items of heading 8404 (w.e.f. 14-5-2016). 2. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for the entry in column (3) occurring against all the tariff items of headings 8405 (w.e.f. 6-8-2014). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 4. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 8407 (w.e.f. 28-3-2018). 7 (1) 8407 32 8407 32 10 8407 32 90 8407 33 8407 33 10 8407 33 20 8407 33 90 8407 34 8407 34 10 8407 34 90 8407 90 8407 90 10 8407 90 20 8407 90 90 8408 -- --- --- -- --- --- --- -- --- --- - --- --- --- 8408 10 8408 10 10 8408 10 91 - --- --- ---- 8408 10 92 ---- 8408 10 93 8408 20 ---- - 8408 20 10 8408 20 20 8408 90 8408 90 10 8408 90 90 8409 8409 10 00 8409 91 8409 91 11 8409 91 12 --- --- - --- --- - - -- --- ---- ---- (2) Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc: For motor cycles Other Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc: For motor cars For motor cycles Other Of a cylinder capacity exceeding 1,000 cc: For motor cars Other Other engines: Petrol engines Kerosene engines Other COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON ENGINES (DIESEL OR SEMI-DIESEL ENGINES) Marine propulsion engines: Outboard engines Other: Of a cylinder capacity not exceeding 100 cc Of a cylinder capacity exceeding 100 cc but not exceeding 250 cc Of a cylinder capacity exceeding 250 cc Engines of a kind used for the propulsion of vehicles of Chapter 87: Of cylinder capacity not exceeding 250 cc Engines of cylinder capacity exceeding 250 cc Other engines: Stationary engines of cylinder capacity exceeding 50 cc Other PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE ENGINES OF HEADING 8407 OR 8408 For aircraft engines Other: Suitable for use solely or principally with spark ignition internal combustion piston engines: Valves, inlet and exhaust, piston, piston rings, piston assemblies: Valves, inlet and exhaust Pistons (3) (4) (5) u u u u u u u u u u u u u u u u u u 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] kg. 1[15%] kg. kg. 1[15%] 1[15%] - - - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 8407, 8408 and 8409 (w.e.f. 28-3-2018). 8 (1) 8409 91 13 8409 91 14 8409 91 20 8409 91 91 8409 91 92 8409 91 93 8409 91 94 8409 91 99 8409 99 8409 99 11 8409 99 12 8409 99 13 8409 99 14 8409 99 20 8409 99 30 8409 99 41 8409 99 42 8409 99 49 8409 99 90 8410 8410 11 00 8410 12 8410 12 10 8410 12 20 8410 13 8410 13 10 8410 13 20 8410 13 90 8410 90 00 8411 (2) Piston rings Piston assemblies Fuel injection equipment excluding injection pumps Other: Of petrol engines for motor vehicles Of other petrol engines Of kerosene engines Of gas engines Other Other: Valves, inlet and exhaust, piston, piston rings, piston assemblies: Valve, inlet and exhaust Pistons Piston rings Piston assemblies Fuel nozzles Fuel injection equipment excluding injection pumps Other parts of diesel engine: Of diesel engines for motor vehicles Of outboard engine Other Other HYDRAULIC TURBINES, WATER WHEELS, AND REGULATORS THEREFORE Hydraulic turbines and water wheels : Of a power not exceeding 1,000 kW Of a power exceeding 1,000 kW but not exceeding 10,000 kW: Of power exceeding 1,000 kW but not exceeding 5,000 kW Of power exceeding 5,000 kW but not exceeding 10,000 kW Of a power exceeding 10,000 kW: Of power exceeding 10,000 kW but not exceeding 30,000 kW Of power exceeding 30,000 kW but not exceeding 80,000 kW Of power exceeding 80,000 kW Parts, including regulators TURBO-JETS, TURBO-PROPELLERS AND OTHER GAS TURBINES Turbo-jets: (3) Kg. Kg. Kg. Kg. Kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. u u u u u u kg. ---- ---- --- --- ---- ---- ---- ---- ---- -- --- ---- ---- ---- ---- --- --- --- ---- ---- ---- --- - -- -- --- --- -- --- --- --- - - (4) 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] (5) - - - - - - - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 8407, 8408 and 8409 (w.e.f. 28-3-2018). 2. Subs. by Act 28 of 2016, s. 141(i) and the Third Schedule, for the entry in column (4) occurring against all tariff items of heading 8410 (w.e.f. 14-5-2016). 9 (1) 8411 11 00 8411 12 00 8411 21 00 8411 22 00 8411 81 00 8411 82 8411 82 10 8411 82 20 8411 82 30 8411 82 40 8411 82 50 8411 82 60 8411 91 00 8411 99 00 8412 8412 10 00 8412 21 00 8412 29 8412 29 10 8412 29 90 8412 31 00 8412 39 00 8412 80 8412 80 11 8412 80 19 8412 80 20 8412 80 30 8412 80 90 8412 90 8412 90 10 8412 90 20 8412 90 30 8412 90 90 (2) Of a thrust not exceeding 25kN 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: Of power exceeding 5,000 kW but not exceeding 15,000 kW Of power exceeding 15,000 kW but not exceeding 30,000 kW Of power exceeding 30,000 kW but not exceeding 60,000 kW Of power exceeding 60,000 kW but not exceeding 90,000 kW Of power exceeding 90,000 kW but not exceeding 1,15,000 kW Of power exceeding 1,15,000 kW Parts: Of turbo-jets or turbo-propellers Other OTHER ENGINES AND MOTORS Reaction engines other than turbo-jets Hydraulic power engines and motors: Linear acting (cylinders) Other: Hydro jet (hydraulic jet engines) Other Pneumatic power engines and motors: Linear acting (cylinders) Other Other: Steam or other vapour power: Stationary Other Motors, spring operated excluding clock and watch movements Wind turbine or engine Other Parts: Of steam engines incorporating boilers Of other steam engines and other vapour power units not incorporating boilers Of hydraulic engines and motors Other (3) u u u u u u u u u u u kg. kg. u u u u u u u u u u u kg. kg. kg. kg. -- -- - -- -- - -- -- --- --- --- --- --- --- - -- -- - - -- -- --- --- - -- -- - --- ---- ---- --- --- --- - --- --- --- --- (4) 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 1[7.5%] 2[10%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 3[10%] 3[10%] 3[10%] 3[10%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] (5) - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 28 of 2016, s. 141(i) and the Third Schedule, for the entry in column (4) occurring against all tariff items (except tariff items 8411 11 00, 8411 12 00, 8411 21 00, 8411 22 00 and 8411 91 00) of heading 8411 (w.e.f. 14-5-2016). 3. Subs. by Act 28 of 2016, s. 141(i) and the Third Schedule, for the entry in column (4) occurring against tariff items 8412 80 19, 8412 80 20, 8412 80 30 and 8412 80 90 of heading 8412 (w.e.f. 14-5-2016). 10 (1) 8413 8413 11 8413 11 10 8413 11 91 8413 11 99 8413 19 8413 19 10 8413 19 90 8413 20 00 - -- --- --- ---- ---- -- --- --- - 8413 30 - 8413 30 10 8413 30 20 8413 30 30 8413 30 90 8413 40 00 8413 50 8413 50 10 8413 50 21 8413 50 29 8413 50 90 8413 60 8413 60 10 8413 60 20 8413 60 90 8413 70 8413 70 10 8413 70 91 8413 70 92 8413 70 93 8413 70 94 8413 70 95 8413 70 96 8413 70 97 8413 70 99 --- --- --- --- - - --- --- ---- ---- --- - --- --- --- - --- --- ---- ---- ---- ---- ---- ---- ---- ---- (2) PUMPS FOR LIQUIDS, WHETHER OR NOT FITTED WITH A MEASURING DEVICE; LIQUID ELEVATORS Pumps fitted or designed to be fitted with a measuring device: Pumps for dispensing fuel or lubricants, of the type used in filling stations or in garages: Hand pumps Other: Pumps for dispensing fuel Other Other: Hand pumps Other Hand pumps, other than those of sub-heading 8413 11 or 8413 19 Fuel, lubricating or cooling medium pumps for internal combustion piston engines: Injection pumps for diesel engines Oil pump Water pump Other Concrete pumps Other reciprocating positive displacement pumps: Metering and dosing pumps Primarily designed for handling water : Deep tube well turbine pump Other Other Other rotary positive displacement pumps: Gear type pumps Screw type pumps Other Other centrifugal pumps: Primarily designed to handle water Other: Single and multistage chemical process pumps Horizontal split casing pumps Horizontal self priming pumps Vertical turbine driven pumps Boiler feed pumps Slurry pumps Dredger pumps Other (3) (4) (5) u u u u u u u u u u u u u u u u u u u u u u u u u u u 1[10%] 1[7.5%] 1[7.5%] 1[10%] 1[7.5%] 1[10%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] - - - - - - - - - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 11 (1) 8413 81 8413 81 10 8413 81 20 8413 81 30 8413 81 90 8413 82 00 8413 91 8413 91 10 8413 91 20 8413 91 30 8413 91 40 8413 91 90 8413 92 00 8414 8414 10 00 8414 20 8414 20 10 8414 20 20 8414 20 90 8414 30 00 8414 40 8414 40 10 8414 40 20 8414 40 30 8414 40 90 8414 51 8414 51 10 8414 51 20 8414 51 30 8414 51 40 6[8414 51 50 8414 51 90 8414 59 - -- --- --- --- --- -- - -- --- --- --- --- --- -- - - --- --- --- - - --- --- --- --- - -- --- --- --- --- --- --- -- (2) Other pumps-liquid elevators: Pumps: Gas pumps Hydraulic ram Axial flow and mixed flow vertical pump designed primarily for handling water Other Liquid elevators Parts: Of pumps: Of reciprocating pumps Of centrifugal pumps Of deep well turbine pumps and of other rotary pumps Of hand pump for handling water Other Of liquid elevators AIR OR VACUUM PUMPS, AIR OR OTHER GAS COMPRESSORS AND FANS; VENTILATING OR RECYCLING HOODS INCORPORATING A FAN, WHETHER OR NOT FITTED WITH FILTERS Vacuum pumps Hand or foot-operated air pumps: Bicycle pumps Other hand pumps Other Compressors of a kind used in refrigerating equipment Air compressors mounted on a wheeled chassis for towing: Reciprocating air compressors Centrifugal air compressors Screw air compressors Other Fans: Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W: Table fans Ceiling fans Pedestal fans Railway carriage fans Wall fans other Other: (3) (4) (5) u u u u u kg. kg. kg. kg. kg. kg. u u u u u u u u u u u u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[10%] 1[7.5%] 1[7.5%] 1[7.5%] 1[10%] 1[10%] 1[7.5%] 2[15%] 3[15%] 3[15%] 3[15%] 3[15%] 4[20%] 4[20%] 4[20%] 5[10%] 20% 20% - - - - - - - - - - - - - - - - - - - - - - - - - -] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 13 of 2021, s. 104(i) and the Second Schedule, for the entry in column (4) occurring against tariff item 8414 30 00, for “12.5%” (w.e.f. 28-03-2021). 3. Subs. by s. 104(i) and the Second Schedule, ibid., for the entry in column (4) occurring against all the tariff items of sub-heading 8414 40 for “7.5%” (w.e.f. 28-3-2021). 4. Subs. by s. 117(a) and the Second Schedule, ibid., for the entry in column (4) occurring against tariff items 8414 51 10, 84 14 51 20 and 8414 51 30, for “10%” (w.e.f. 27-3-2020). 5. Subs. by s. 117(a) and the Second Schedule, ibid., for the entry in column (4) occurring against tariff item 8414 51 40, for “7.5%” (w.e.f. 27-3-2020). 6. Subs. by s. 117(b) and the Third Schedule, ibid., for tariff item 8414 51 90 (w.e.f. 27-3-2020). 12 (1) 8414 59 10 8414 59 20 8414 59 30 8414 59 90 8414 60 00 8414 80 8414 80 11 8414 80 19 8414 80 20 8414 80 30 8414 80 90 8414 90 8414 90 11 8414 90 12 8414 90 19 8414 90 20 8414 90 30 8414 90 40 8414 90 90 8415 --- --- --- --- - - --- ---- ---- --- --- --- - --- ---- ---- ---- --- --- --- --- 6[8415 10 - 8415 10 10 8415 10 90 8415 20 8415 20 10 8415 20 90 8415 81 8415 81 10 8415 81 90 --- --- - --- --- - -- --- --- (2) Air circulator Blowers, portable Industrial fans and blowers Other Hoods having a maximum horizontal side not exceeding 120 cm Other: Gas compressors: Of a kind used in air-conditioning equipment Other Free-piston generators for gas turbine Turbo charger Other Parts: Of air or vacuum pumps and compressors: Of gas compressors of a kind used in refrigerating and air conditioning appliances and machinery Of bicycle pumps Other Of free piston generators Of electric fans Of Industrial fans, blowers Other AIR CONDITIONING MACHINES, COMPRISING A MOTOR DRIVEN FAN AND ELEMENTS FOR CHANGING THE TEMPERATURE AND HUMIDITY, INCLUDING THOSE MACHINES IN WHICH THE HUMIDITY CANNOT BE SEPARATELY REGULATED Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or “split-system”;] Split system Other Of a kind used for persons in motor vehicles: For buses Other Other: Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps): Split air-conditioner two tones and above Other (3) u u u u u u u u u u (4) 1[10%] 2[20%] 1[10%] 1[10%] 3[7.5%] 4[15%] 5[15%] 5[15%] 5[15%] 5[15%] kg. 3[7.5%] kg. kg. kg. kg. kg. kg. 3[10%] 3[7.5%] 3[7.5%] 3[10%] 3[7.5%] 3[7.5%] u u u u u u 7[20%] 7[20%] 7[20%] 7[20%] 6[20%] 6[20%] (5) - - - - - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against tariff items 8414 59 10, 8414 59 30 and 8414 59 90, for “7.5%” (w.e.f. 27-3-2020). 2. Subs. by s. 117(a) and the Second Schedule, for the entry in column (4) occurring against tariff item 8414 59 20, for “10%” (w.e.f. 27-3-2020). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 4. Subs. by Act 13 of 2021, s. 104(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of sub-heading 8414 80 for “12.5%” (w.e.f. 28-03-2021). 5. Subs. by s. 104(i) and the Second Schedule, ibid., for the entry in column (4) occurring against all the tariff items of sub-headings 8414 80 for “7.5%” (w.e.f. 28-03-2021). 6. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for sub-heading 8415 10 and the entries relating thereto (w.e.f. 1-1-2017). 7. Subs. by the Customs Tariff Act, 1975, vide Notification No 67/2018-Customs dated 26-09-2018 for “10%” (w.e.f. 27-09-2018). 13 (1) 8415 82 8415 82 10 8415 82 90 8415 83 8415 83 10 8415 83 90 8415 90 00 8416 8416 10 00 8416 20 00 8416 30 00 8416 90 00 8417 -- --- --- -- --- --- - - - - - 8417 10 00 - 8417 20 00 8417 80 8417 80 10 8417 80 90 8417 90 00 8418 8418 10 8418 10 10 8418 10 90 8418 21 00 - - --- --- - - --- --- - -- (2) Other, incorporating a refrigerating unit: Split air-conditioner two tones and above Other Not incorporating a refrigerating unit: Split air-conditioner two tones and above Other Parts FURNACE BURNERS FOR LIQUID FUEL, FOR PULVERISED SOLID FUEL OR FOR GAS; MECHANICAL STOKERS, INCLUDING THEIR MECHANICAL GRATES, MECHANICAL ASH DISCHARGERS AND SIMILAR APPLIANCES Furnace burners for liquid fuel Other furnace burners, including combination burners Mechanical stokers, mechanical grates, mechanical ash dischargers and similar appliances Parts Industrial or laboratory furnaces and ovens, including incinerators, non- electric Furnaces and ovens for the roasting, melting or other heat-treatment of ores, pyrites or of metals Bakery ovens, including biscuit ovens Other: For cement industry Other Parts REFRIGERATORS, FREEZERS AND OTHER REFRIGERATING OR FREEZING EQUIPMENT, ELECTRIC OR OTHER; HEAT PUMPS OTHER THAN AIR CONDITIONING MACHINES OF HEADING 8415 Combined refrigerator-freezers, fitted with separate external doors: Commercial type Other Refrigerators, household type: Compression-type (3) (4) (5) u u u u kg. kg. kg. kg. 1[20%] 1[20%] 1[20%] 1[20%] 2[20%] 3[7.5%] 3[7.5%] 3[7.5%] kg. 3[7.5%] u u u u kg. u u u 3[7.5%] 3[7.5%] 3[7.5%] 3[7.5%] 3[7.5%] 4[15%] 1[20%] 3[10%] - - - - - - - - - - - - - - - - - 1. Subs. by the Customs Tariff Act, 1975, vide Notification No 67/2018-Customs dated 26-09-2018 for “10%” (w.e.f. 27-09-2018). 2. Subs. by Act 23 of 2019, s. 88(a) and the Fourth Schedule, for the entry in column (4) occurring against tariff item 8415 90 00 (w.e.f. 1-08-2019). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 4. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against tariff items 8418 10 10, 8418 30 10, 8418 30 90, 8418 40 10, 8418 40 90, 8418 50 00, 8418 61 00, 8418 69 10, 8418 69 20, 8418 69 30, 8418 69 40, 8418 69 50 and 8418 69 90 for “7.5%” (w.e.f. 27-3-2020). 14 (1) 1*** 8418 29 00 8418 30 8418 30 10 8418 30 90 8418 40 8418 40 10 8418 40 90 8418 50 00 8418 61 00 8418 69 8418 69 10 8418 69 20 8418 69 30 8418 69 40 8418 69 50 8418 69 90 8418 91 00 8418 99 00 8419 -- - --- --- - --- --- - - -- -- --- --- --- --- --- --- - -- -- (2) (3) (4) (5) u u u u u u 2[20%] 3[15%] 3[15%] 3[15%] 3[15%] 3[15%] - - - - - - 6[u] 3[15%] -] 6[u] 6[u] 6[u] 6[u] 6[u] 6[u] kg. kg. 3[15%] 3[15%] 3[15%] 3[15%] 3[15%] 3[15%] 7 [7.5%] 7[7.5%] - - - - - - - - Other Freezers of the chest type, not exceeding 800 l capacity: Commercial type electrical Other Freezers of the upright type, not exceeding 900 l capacity: Electrical Other 4[Other furniture (chests, cabinets, display counters, showcases and the like) for storage and display, incorporating refrigerating or freezing equipment] Other refrigerating or freezing equipment; heat pumps: 5[Heat pumps other than air conditioning machines of heading 8415] Other: Ice making machinery Water cooler Vending machine, other than automatic vending machine Refrigeration equipment or devices specially used in leather industries for manufacturing of leather articles Refrigerated farm tanks, industrial ice cream freezer Other Parts: Furniture designed to receive refrigerating or freezing equipment Other MACHINERY, PLANT OR LABORATORY EQUIPMENT, WHETHER OR NOT ELECTRICALLY HEATED (EXCLUDING FURNACES, OVENS AND OTHER EQUIPMENT OF HEADING 8514), FOR THE TREATMENT OF MATERIALS BY A PROCESS INVOLVING A CHANGE OF TEMPERATURE SUCH AS HEATING, 1. The tariff items 8418 22 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by the Customs Tariff Act, 1975, vide Notification No 67/2018-Customs dated 26-09-2018 for “10%” (w.e.f. 27-09-2018). 3. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against tariff items 8418 10 10, 8418 30 10, 8418 30 90, 8418 40 10, 8418 40 90, 8418 50 00, 8418 61 00, 8418 69 10, 8418 69 20, 8418 69 30, 8418 69 40, 8418 69 50 and 8418 69 90 for “7.5%” (w.e.f. 27-3-2020). 4. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for the entry in column (2), in tariff item 8418 50 00 (w.e.f. 1-1-2007). 5. Subs. by s. 63(b) and the Fourth Schedule, ibid., for the entry in column (2), in tariff item 8418 61 00, (w.e.f. 1-1-2007). 6. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for the entry in column (3) occurring against all the tariff items of headings 8405 (w.e.f. 6-8-2014). 7. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 15 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 Instantaneous or storage water heaters non- electric: Instantaneous gas water heaters: Domestic type Other Other: Domestic type Other Medical, surgical or laboratory sterilisers: Auto claves Other Dryers: For agricultural products For wood, paper pulp, paper or paper, board Other Distilling or rectifying plant: For petroleum refining Other distilling equipment Other Heat exchange units: Shell and tube type Plate type Spiral type Other Machinery for liquefying air or other gases Other machinery, plant and equipment: For making hot drinks or for cooking or heating food: Friers Other kitchen machines Other Other: Pressure vessels, reactors, columns or towers or chemical storage tanks Glass lined equipment Auto claves other than for cooking or heating food, not elsewhere specified or included Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water u u u u u u u u u u u u u u u u u u u u u u u u 8419 11 8419 11 10 8419 11 90 8419 19 8419 19 10 8419 19 20 8419 20 8419 20 10 8419 20 90 8419 31 00 8419 32 00 8419 39 00 8419 40 8419 40 10 8419 40 20 8419 40 90 8419 50 8419 50 10 8419 50 20 8419 50 30 8419 50 90 8419 60 00 8419 81 8419 81 10 8419 81 20 8419 81 90 8419 89 8419 89 10 8419 89 20 8419 89 30 - -- --- --- -- --- --- - --- --- - -- -- -- - --- --- --- - --- --- --- --- - - -- --- --- --- -- --- --- --- 8419 89 40 --- 1[10%] 1[7.5%] 1[10%] 2[10%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[10%] 1[10%] 1[10%] 3[10%] 1[7.5%] 1[7.5%] 1[7.5%] - - - - - - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 28 of 2016, s. 141(i) and the Third Schedule, for the entry in column (4) occurring against tariff item 8419 19 20 (w.e.f. 14-5-2016). 3. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against tariff item 8419 89 10, for “7.5%” (w.e.f. 27-3-2020). 16 (1) 8419 89 50 8419 89 60 --- --- 8419 89 70 --- 8419 89 80 --- 8419 89 90 8419 90 8419 90 10 8419 90 90 8420 8420 10 00 8420 91 00 8420 99 00 8421 8421 11 00 8421 12 00 8421 19 8421 19 10 8421 19 20 8421 19 30 8421 19 40 8421 19 50 8421 19 60 8421 19 91 8421 19 99 8421 21 8421 21 10 8421 21 20 8421 21 90 8421 22 00 --- - --- --- - - -- -- - -- -- -- --- --- --- --- --- --- --- ---- ---- - -- --- --- --- -- (2) Pasteurizers Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control Apparatus for rapid heating of semiconductor devices; apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus Vacuum-vapour plant for deposition of metals Other Parts: Parts of instantaneous or storage water heaters (domestic type) Other CALENDERING OR OTHER ROLLING MACHINES, OTHER THAN FOR METALS OR GLASS, AND CYLINDERS THEREFORE Calendering or other rolling machines Parts: Cylinders Other CENTRIFUGES, INCLUDING CENTRIFUGAL DRYERS; FILTERING OR PURIFYING MACHINERY AND APPARATUS, FOR LIQUIDS OR GASES Centrifuges, including centrifugal dryers: Cream separators Clothes-dryers Other: Bowl centrifuges Basket centrifuges Continuous automatic centrifuges Self cleaning centrifuges Decanter centrifuges horizontal bowl Screw conveyor centrifuges Other: For chemical industries Other Filtering or purifying machinery and apparatus for liquids: For filtering or purifying water: Ion exchanger plant or apparatus Household type filters Other For filtering or purifying beverages other than water (3) u u (4) 1[7.5%] 1[7.5%] (5) - - u 1[7.5%] - u u kg. kg. u kg. kg. u u u u u u u u u u u u u u 1[7.5%] 1[7.5%] 1[10%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[10%] 1[7.5%] 1[7.5%] - - - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 17 (1) 8421 23 00 8421 29 00 8421 31 00 8421 39 8421 39 10 8421 39 20 8421 39 90 8421 91 00 8421 99 00 8422 -- -- - -- -- --- --- --- - -- -- 8422 11 00 8422 19 00 8422 20 00 8422 30 00 - -- -- - - 8422 40 00 - 8422 90 8422 90 10 - --- (2) Oil or petrol-filters for internal combustion engines Other Filtering or purifying machinery and apparatus for gases: Intake air filters for internal combustion engines Other: Air separators to be employed in the processing, smelting or refining of minerals, ores or metals; air strippers Air purifiers or cleaners Other Parts: Of centrifuges, including centrifugal dryers Other DISH WASHING MACHINES; MACHINERY FOR CLEANING OR DRYING BOTTLES OR OTHER CONTAINERS; MACHINERY FOR FILLING, CLOSING, SEALING OR LABELLING BOTTLES, CANS, BOXES, BAGS OR OTHER CONTAINERS; MACHINERY FOR CAPSULING BOTTLES, JARS, TUBES AND SIMILAR CONTAINERS; OTHER PACKING OR WRAPPING MACHINERY (INCLUDING HEAT- SHRINK WRAPPING MACHINERY); MACHINERY FOR AERATING BEVERAGES Dish washing machines: Of the household type Other Machinery for cleaning or drying bottles or other containers Machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages Other packing or wrapping machinery (including heat-shrink wrapping machinery) Parts: Of machinery for cleaning or drying bottles or other containers (3) u u u u u u 4[u] 4[u] (4) 1[10%] 2[7.5%] 1[10%] 2[7.5%] 3[15%] 3[15%] 2[7.5%] 5[10%] u u u 2[10%] 2[7.5%] 2[7.5%] kg. 2[7.5%] kg. 2[7.5%] Kg. 2[7.5%] (5) - - - - - - - - - - - - - - 1. Subs. by Act 23 of 2019, s. 88(a) and the Fourth Schedule, for the entry in column (4) occurring against tariff items 8421 23 00, 8421 31 00, 8421 39 20 and 8421 39 90 (w.e.f. 1-08-2019). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against tariff items 8421 39 20 and 8421 39 90, for “10%” (w.e.f. 27-3-2020). 4. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for the entry in column (3) occurring against all the tariff items of headings 8405 (w.e.f. 6-8-2014). 5. Subs. by Act 7 of 2017, s. 110(a) and the Second Schedule, for the entry in column (4) occurring against tariff item 8421 99 00 (w.e.f. 31-3-2017). 18 (1) 8422 90 20 8422 90 90 8423 8423 10 00 8423 20 00 8423 30 00 8423 81 8423 81 10 8423 81 90 8423 82 8423 82 10 8423 82 90 8423 89 00 8423 90 8423 90 10 8423 90 20 8424 8424 10 00 8424 20 00 8424 30 00 8424 41 00 8424 49 00 --- --- - - - - -- --- --- -- --- --- -- - --- --- - - - - 2[- -- -- (2) Of dish washing machines of household type Of other machinery WEIGHING MACHINERY (EXCLUDING BALANCES OF A SENSITIVITY OF 5 CENTIGRAMS OR BETTER), INCLUDING WEIGHT OPERATED COUNTING OR CHECKING MACHINES; WEIGHING MACHINE WEIGHTS OF ALL KINDS Personal weighing machines, including baby scales; household scales Scales for continuous weighing of goods on conveyors Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales Other weighing machinery: Having a maximum weighing capacity not exceeding 30 kg : Beam scale Other Having a maximum weighing capacity exceeding 30 kg but not exceeding 5,000 kg: Beam scale Other Other Weighing machine weights of all kinds; parts of weighing machinery: Weighing machine weights of all kinds Parts of weighing machinery MECHANICAL APPLIANCES (WHETHER OR NOT HAND OPERATED) FOR PROJECTING, DISPERSING OR SPRAYING LIQUIDS OR POWDERS; FIRE EXTINGUISHERS, WHETHER OR NOT CHARGED; SPRAY GUNS AND SIMILAR APPLIANCES; STEAM OR SAND BLASTING MACHINES AND SIMILAR JET PROJECTING MACHINES Fire extinguishers, whether or not charged Spray guns and similar appliances Steam or sand blasting machines and similar jet projecting machines Other appliances: Agricultural or horticultural sprayers: Portable sprayers Other (3) Kg. Kg. (4) 1[10%] 1[7.5%] (5) - - u u u u u u u u 1[10%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] kg. u 1[10%] 1[7.5%] u u u u u 1[7.5%] 1[7.5%] 1[7.5%] 7.5% 7.5% - - - - - - - - - - - - - - -] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 19 (1) 1[8424 82 00 8424 89 8424 89 10 8424 89 20 8424 89 90 8424 90 00 8425 8425 11 8425 11 10 8425 11 20 8425 19 8425 19 10 8425 19 20 3*** 8425 31 00 8425 39 00 8425 41 00 8425 42 00 8425 49 00 8426 8426 11 00 8426 12 00 8426 19 00 8426 20 00 8426 30 00 -- -- --- --- --- - - -- --- --- -- --- --- 4[- -- -- - -- -- -- - -- -- -- - - - (2) Agricultural or horticultural Other: Painting equipment, including electrostatic phosphating and powder coating equipment Industrial bellows Other Parts PULLEY TACKLE AND HOISTS OTHER THAN SKIP HOISTS; WINCHES AND CAPSTANS; JACKS Pulley tackles and hoists other than skip hoists or hoists of a kind used for raising vehicles: Powered by electric motor: Hoists Pulley tackle Other: Hoists machine Pulley tackle Winches; capstans] Powered by electric motor Other Jacks; hoists of a kind used for raising vehicles: Built-in jacking system of a type used in garages Other jacks and hoists, hydraulic Other SHIP'S DERRICKS; CRANES INCLUDING CABLE CRANES; MOBILE LIFTING FRAMES, STRADDLE CARRIERS AND WORKS TRUCKS FITTED WITH A CRANE Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers: Overhead travelling cranes on fixed support Mobile lifting frames on tyres and straddle carriers Other Tower cranes Portal or pedestal jib cranes Other machinery, self-propelled: (3) u u u u kg. (4) 7.5% 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] u u u u u u u u u u u u u u 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] (5) -] - - - - - - - - - - - - - - - - - - 1. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for tariff item 8424 81 00 and the entries relating thereto (w.e.f. 1-1-2017). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3. In heading 8425, tariff item 8425 20 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 4. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for “-Other winches; capstans” (w.e.f. 1-1-2012). 20 (2) On tyres Other Other machinery: (3) (4) (5) u u 1[7.5%] 1[7.5%] Designed for mounting on road vehicles u 1[7.5%] (1) 8426 41 00 8426 49 00 8426 91 00 8426 99 8426 99 10 8426 99 90 8427 8427 10 00 8427 20 00 8427 90 00 8428 -- -- - -- -- --- --- - - - Other: Ropeway and telphers Other FORK-LIFT TRUCKS; OTHER WORKS TRUCKS FITTED WITH LIFTING OR HANDLING EQUIPMENT Self-propelled trucks powered by an electric motor Other self-propelled trucks Other trucks OTHER LIFTING, HANDLING, LOADING OR UNLOADING MACHINERY (FOR EXAMPLE, LIFTS , ESCALATORS, CONVEYORS, TELEFERICS) 8428 10 8428 10 11 8428 10 19 - --- ---- ---- Lifts and skip hoists: Lifts: Lifts of a kind used in buildings Other 8428 10 20 --- Skip hoists 8428 20 8428 20 11 8428 20 19 - --- ---- ---- Pneumatic elevators and conveyors: Conveyors: Belt conveyors Other 8428 20 20 --- Pneumatic elevators - -- -- -- -- 8428 31 00 8428 32 00 8428 33 00 8428 39 00 Other continuous-action elevators and conveyors, for goods or materials: Specially designed for underground use Other, bucket type Other, belt type Other u u u u u u u u u u u u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 21 (1) 8428 40 00 2*** 8428 60 00 8428 90 8428 90 10 8428 90 20 8428 90 90 8429 8429 11 8429 11 10 8429 11 20 8429 19 8429 19 10 8429 19 20 8429 20 00 8429 30 00 8429 40 8429 40 10 8429 40 20 8429 40 30 8429 51 00 8429 52 00 - - - --- --- --- - -- --- --- -- --- --- - - - --- --- --- - -- -- (2) Escalators and moving walkways (3) u (4) 1[7.5%] Teleferics, chair-lifts, ski-rag lines, traction mechanisms for funiculars Other machinery: For coal handling For ash handling Other SELF-PROPELLED BULLDOZERS, ANGLE DOZERS, GRADERS, LEVELLERS, SCRAPERS, MECHANICAL SHOVELS, EXCAVATORS, SHOVEL LOADERS, TAMPING MACHINES AND ROAD ROLLERS Bulldozers and angledozers : Track laying : Angledozers Bulldozers Other: Angledozers Bulldozers Graders and levelers Scrappers Tamping machines and road rollers: Road rollers upto 5 tons capacity Road rollers above 5 tons capacity Tamping machines Mechanical shovels, excavators and shovel loaders: Front-end shovel loaders Machinery with a 360 degrees revolving superstructure u u u u u u u u u u u u u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 8429 59 00 -- Other (5) - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. In heading 8428, sub-heading 8428 50, tariff items 8428 50 10 to 8428 50 90 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 22 (2) (3) (4) (5) (1) 8430 8430 10 8430 10 10 8430 10 20 8430 20 00 8430 31 8430 31 10 8430 31 20 8430 31 90 8430 39 00 8430 41 - --- --- - - -- --- --- --- -- - -- OTHER MOVING, GRADING, LEVELLING, SCRAPING, EXCAVATING, TAMPING, COMPACTING, EXTRACTING OR BORING MACHINERY, FOR EARTH, MINERALS OR ORES; PILE DRIVERS AND PILE-EXTRACTORS; SNOW- PLOUGHS AND SNOW-BLOWERS Pile-drivers and pile-extractors: Pile-drivers Pile-extractors Snow-ploughs and snow-blowers Coal or rock cutters and tunneling machinery: Self-propelled: Coal cutters Tunneling machinery Other Other Other boring or sinking machinery: Self-propelled: 8430 41 10 --- Tube well drilling and core drilling machinery 8430 41 20 --- Petroleum and gas well drilling machinery 8430 41 30 8430 41 90 8430 49 00 8430 50 --- --- -- - 8430 50 10 --- Rock drilling machinery Other Other Other machinery, self-propelled: Mining machinery (excluding coal mining) 8430 50 90 --- Other 8430 61 00 8430 69 00 - -- -- Other machinery, not self-propelled: Tamping or compacting machinery Other u u u u u u u u u u u u u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 23 (1) 8431 (2) (3) (4) (5) PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINERY OF HEADINGS 8425 TO 8430 8431 10 Of machinery of heading 8425: 8431 10 10 --- Of pulley tackle and hoists, other than ship hoists, winches or capstans kg. 1[7.5%] 8431 10 90 --- Other kg. 1[7.5%] 8431 20 8431 20 10 8431 20 90 8431 31 00 8431 39 - --- --- - -- -- Of machinery of heading 8427: Of fork lift trucks Other Of machinery of heading 8428: kg. kg. 1[7.5%] 1[7.5%] Of lifts, skip hoists or escalators kg. 1[7.5%] Other: 8431 39 10 --- Of elevators, conveyors and moving equipments 8431 39 90 --- Other kg. 1[7.5%] kg. 1[7.5%] - -- -- -- 8431 41 00 8431 42 00 8431 43 Of machinery of heading 8426, 8429 or 8430: Buckets, shovels, grabs and grips Bulldozers or angledozer blades kg. kg. 1[7.5%] 1[7.5%] Parts of boring or sinking machinery of sub-heading 8430 41 or 8430 49: 8431 43 10 --- Of boring or sinking machinery, self- propelled 8431 43 90 8431 49 8431 49 10 8431 49 20 8431 49 30 --- -- --- --- --- Other Other: Of road rollers, mechanically propelled Of ships derricks and cranes Of other excavating, levelling, tamping or excavating machinery for earth, mineral or ores 8431 49 40 --- Of pile driver, snow plough, not self- propelled 8431 49 90 --- Other kg. 1[7.5%] kg. 1[7.5%] kg. kg. kg. 1[7.5%] 1[7.5%] 1[7.5%] kg. 1[7.5%] kg. 1[7.5%] - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 24 (2) (3) (4) (5) (1) 8432 8432 10 8432 10 10 8432 10 20 8432 10 90 8432 21 00 8432 29 8432 29 10 8432 29 90 8432 31 00 8432 39 00 8432 40 00 8432 41 00 8432 42 00 8432 80 8432 80 10 8432 80 20 8432 80 90 8432 90 - --- --- --- - -- -- --- --- 2[- -- -- 3[- -- -- - --- --- --- - AGRICULTURAL, HORTICULTURAL OR FORESTRY MACHINERY FOR SOIL PREPARATION OR CULTIVATION; LAWN OR SPORTS GROUND ROLLERS Ploughs: Disc ploughs Other tractor ploughs Other Harrows, scarifies, cultivators, weeders and hoes: Disc harrows Other: Rotary hoes Other Seeders, planters and transplanters: No-till direct seeders, planters and transplanters Other Manure spreaders and fertiliser distributors: Manure spreaders Fertiliser distributors Other machinery: Lawn or sports ground rollers Rotary tiller Other Parts: u u u u u u u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 7.5% 7.5% 7.5% 7.5% 4[u] 4[u] 4[u] 1[7.5%] 1[7.5%] 1[7.5%] 4[u] 1[7.5%] 8432 90 10 --- Parts of agricultural machinery falling within headings 8432 10, 8432 21, 8432 29, 8432 30 and 8432 40 8432 90 90 --- Other 4[u] 1[7.5%] - - - - - - - -] - -] - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for tariff item 8432 30 00 and the entries relating thereto (w.e.f. 1-1-2017). 3. Subs. by s. 141(ii) and the Fourth Schedule, ibid., for tariff item 8432 40 00 and the entries relating thereto (w.e.f. 1-1-2017). 4. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for the entry in column (3) (w.e.f. 6-8-2014). 25 (2) (3) (4) (5) (1) 8433 - - --- --- -- 8433 11 8433 11 10 8433 11 90 8433 19 HARVESTING OR THRESHING MACHINERY, INCLUDING STRAW OR FODDER BALERS; GRASS OR HAY MOWERS; MACHINES FOR CLEANING, SORTING OR GRADING EGGS, FRUIT OR OTHER AGRICULTURAL PRODUCE, OTHER THAN MACHINERY OF HEADING 8437 Mowers for lawns, parks or sports- grounds: Powered with the cutting device rotating in a horizontal plane: Powered with 3 HP or more Other Other: 8433 19 10 --- Non-powered mowers, having width of 75 cm or more 8433 19 90 --- Other 8433 20 00 8433 30 00 8433 40 00 8433 51 00 8433 52 00 8433 53 00 8433 59 00 8433 60 - - - - -- -- -- -- - Other mowers, including cutter bars for tractor mounting Other haymaking machinery Straw or fodder balers, including pick- up balers Other harvesting machinery; threshing machinery: Combine harvester-threshers Other threshing machinery Root or tuber harvesting machines Other Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce: 8433 60 10 8433 60 20 --- --- Machines for cleaning Machines for sorting or grading u u u u u u u u u u u u u 1[7.5%] 1[10%] 1[7.5%] 1[10%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] - - - - - - - - - - - - - - 8433 90 00 - Parts kg. 1[7.5%] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 26 (1) 8434 8434 10 00 8434 20 00 8434 90 8434 90 10 8434 90 20 8435 8436 8436 10 00 8436 21 00 8436 29 00 8436 80 - - -- -- - (2) (3) (4) (5) MILKING MACHINES AND DAIRY MACHINERY - - - --- --- Milking machines Dairy machinery Parts: Of milking machinery Of dairy machinery u u kg. kg. 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] PRESSES, CRUSHERS AND SIMILAR MACHINERY USED IN THE MANUFACTURE OF WINE, CIDER, FRUIT JUICES OR SIMILAR BEVERAGES 8435 10 00 8435 90 00 - - Machinery Parts u kg. 1[7.5%] 1[7.5%] OTHER AGRICULTURAL, HORTICULTURAL, FORESTRY, POULTRY-KEEPING OR BEE-KEEPING MACHINERY, INCLUDING GERMINATION PLANT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT; POULTRY INCUBATORS AND BROODERS Machinery for preparing animal feeding stuffs u 1[7.5%] Poultry-keeping machinery; poultry incubators and brooders: Poultry incubators and brooders Other Other machinery: u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 8436 80 10 --- Germination plant fitted with mechanical and thermal equipment 8436 80 90 --- Other 8436 91 00 - -- Parts: Of poultry-keeping machinery or poultry incubators and brooders kg. 1[7.5%] 8436 99 00 -- Other kg. 1[7.5%] - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 27 (1) 8437 (2) (3) (4) (5) MACHINES FOR CLEANING, SORTING OR GRADING SEED, GRAIN OR DRIED LEGUMINOUS VEGETABLES; MACHINERY USED IN THE MILLING INDUSTRY OR FOR THE WORKING OF CEREALS OR DRIED LEGUMINOUS VEGETABLES, OTHER THAN FARM- TYPE MACHINERY 8437 10 00 - Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables u 1[7.5%] 8437 80 8437 80 10 8437 80 20 8437 80 90 8437 90 8437 90 10 8437 90 20 8437 90 90 8438 - --- --- --- - --- --- --- Other machinery: Flour mill machinery Rice mill machinery Other Parts: Of flour mill machinery Of rice mill machinery Other MACHINERY, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER, FOR THE INDUSTRIAL PREPARATION OR MANUFACTURE OF FOOD OR DRINK, OTHER THAN MACHINERY FOR THE EXTRACTION OR PREPARATION OF ANIMAL OR FIXED VEGETABLE FATS OR OILS Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products: 8438 10 - 8438 10 10 8438 10 20 --- --- Bakery machinery Machinery for manufacture of macaroni or spaghetti or similar products 8438 20 00 8438 30 - - Machinery for the manufacture of confectionery, cocoa or chocolate Machinery for sugar manufacture: 8438 30 10 --- Sugar cane crushers u u u kg. kg. kg. u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 28 (1) (2) 8438 30 90 --- Other 8438 40 00 8438 50 00 8438 60 00 8438 80 - - - - Brewery machinery Machinery for the preparation of meat or poultry Machinery for the preparation of fruits, nuts or vegetables Other machinery: 8438 80 10 --- Auxiliary equipment for extrusion cooking plant 8438 80 20 --- For production of soya milk or other soya products (other than soya oil) (3) (4) (5) u u u u u u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 8438 80 30 8438 80 40 8438 80 90 8438 90 8438 90 10 8438 90 90 8439 8439 10 00 8439 20 00 8439 30 8439 30 10 8439 30 90 8439 91 00 --- --- --- - --- --- - - - --- --- - -- Diffusing machines (diffusers) Tea leaf rolling or cutting machine Other Parts: Of sugar manufacturing machinery Of other machinery kg. kg. 1[7.5%] 1[7.5%] MACHINERY FOR MAKING PULP OF FIBROUS CELLULOSIC MATERIAL OR FOR MAKING OR FINISHING PAPER OR PAPERBOARD Machinery for making pulp of fibrous cellulosic material Machinery for making paper or paperboard Machinery for finishing paper or paperboard: Paper laminating machine Other Parts: u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] Of machinery for making pulp of fibrous cellulosic material kg. 1[7.5%] - - - - - - - - - - - - - - - - - 8439 99 00 -- Other kg. 1[7.5%] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 29 (2) (3) (4) (5) (1) 8440 8440 10 8440 10 10 8440 10 90 - --- --- BOOK-BINDING MACHINERY, INCLUDING BOOK-SEWING MACHINES Machinery: Wire stitching machinery, single headed Other 8440 90 00 - Parts 8441 OTHER MACHINERY FOR MAKING UP PAPER PULP, PAPER OR PAPERBOARD, INCLUDING CUTTING MACHINES OF ALL KINDS 8441 10 - Cutting machines: u u 1[7.5%] 1[7.5%] kg. 1[7.5%] 8441 10 10 --- Paper cutting machines, excluding machines with devices such as automatic programme cutting or three knife trimmers u 1[7.5%] u u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] kg. 1[7.5%] 8441 10 90 --- Other 8441 20 00 8441 30 00 8441 40 00 8441 80 00 8441 90 00 2[8442 - - - - - 3*** Machines for making bags, sacks or envelopes Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding Machines for moulding articles in paper pulp, paper or paperboard Other machinery Parts MACHINERY, APPARATUS AND EQUIPMENT (OTHER THAN THE MACHINES OF HEADINGS 8456 TO 8465) FOR PREPARING OR MAKING PLATES, PRINTING COMPONENTS; PLATES, CYLINDERS AND LITHOGRAPHIC STONES, PREPARED FOR PRINTING PURPOSES (FOR EXAMPLE, PLANED, GRAINED OR POLISHED)] - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for heading 8442 and the entries relating thereto (w.e.f. 1-1-2017). 3. Tariff item 8442 10 00, sub-heading 8442 20, tariff items 8442 20 10 to 8442 20 90 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-207). 30 (2) (3) (4) (5) 1[Machiner], apparatus and equipment: (1) 8442 30 8442 30 10 8442 30 20 8442 30 90 - --- --- --- Brass rules Chases Other u u u 2[7.5%] 2[7.5%] 2[7.5%] kg. 2[7.5%] - - - - 8442 40 00 - Parts of the foregoing machinery, apparatus or equipment 3[8442 50 -- 8442 50 10 8442 50 20 -- -- -- Plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished): Plates and cylinders Lithographic plates kg. kg. 2[7.5%] 2[7.5%] -- -- Plate, cylinder and lithographic stones prepared for printing purposes: 8442 50 31 -- Plate and cylinder for textile printing machine kg. 2[7.5%] -- 8442 50 39 8442 50 40 -- -- Other Highly polished copper sheets for making blocks kg. kg. 2[7.5%] 2[7.5%] 8442 50 50 -- Highly polished zinc sheets for making process blocks kg. 2[7.5%] 8442 50 90 -- Other kg. 2[7.5%] -- -- -] 4[8443 PRINTING MACHINERY USED FOR PRINTING BY MEANS OF PLATES, CYLINDERS AND OTHER PRINTING COMPONENTS OF HEADING 8442; OTHER PRINTERS, COPYING MACHINES AND FACSIMILE MACHINES, WHETHER OR NOT COMBINED; PARTS AND ACCESSORIES THEREOF 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “Other machinery” (w.e.f. 1-1-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for sub-heading 8442 50, tariff items 8442 50 10 to 8442 50 90 and the entries relating thereto (w.e.f. 1-1-2007). 4. Subs. by s. 63(b) and the Fourth Schedule, ibid., for heading 8443, tariff items 8443 11 00 to 8443 5 1 00, sub-heading 8443 59, tariff items 8443 59 10 to 8443 59 90, sub heading 8443 60, tariff items 8443 60 10 to 8443 60 90, sub-heading 8443 90, tariff items 8443 90 10 and 8443 90 90 and the entries relating thereto (w.e.f. 1-1-2007). 31 (1) (2) (3) (4) (5) -- -- -- -- -- 8443 11 00 8443 12 00 8443 13 00 8443 14 00 8443 15 00 -- 8443 16 00 8443 17 00 2[8443 19 8443 19 10 -- -- -- -- Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442: Off set printing machinery, reel fed Offset printing machinery, sheet--fed, office type (using sheets With one side not exceeding 22 cm and the other side not exceeding 36 cm in the unfolded state) Other offset printing machinery Letterpress printing machinery, reel fed, excluding flexography printing Letterpress printing machinery, other than reel fed, excluding flexographic printing Flexographic printing machinery Gravure printing machinery Other: Flat bed printing presses 8443 19 20 --- Platen printing presses 8443 19 30 8443 19 41 8443 19 49 8443 19 90 8443 31 00 -- -- -- -- -- 3[8443 32 -- Proof presses Machinery for printing repetitive word or design or colour: On cotton textile Other Other Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network Other, capable of connecting to an automatic data processing machine or to a network u u u u u u u u u u u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] -- -- -- -- -- -- -- - - - - - -] -- 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by the Notification No. 137/2006-Customs (N.T.), for tariff item 8443 19 00 (w.e.f. 01-01-2007). 3. Subs. by the Notification No. 137/2006-Customs (N.T.), for tariff item 8443 32 00 (w.e.f. 01-01-2007). 32 (1) (2) (3) (4) (5) 8443 32 10 --- Line printer 8443 32 20 8443 32 30 8443 32 40 8443 32 50 8443 32 60 8443 32 90 8443 39 1[8443 39 10 8443 39 20 -- -- -- -- -- -- -- -- -- 8443 39 30 -- Dot matrix printer Letter quality daisy wheel printer Laser jet printer Ink jet printer Facsimile machine Other Other Ink-jet printing machine Electrostatic photocopying apparatus operated by reproducing the original image directly onto the copy (direct process) Electrostatic photocopying apparatus operated by reproducing the original image via and intermediate onto the copy (indirect process) 8443 39 40 -- Other photocopying apparatus incorporating an optical system 8443 39 50 - Other photocopying apparatus of contact type 8443 39 60 8443 39 70 8443 39 90 8443 91 00 -- -- -- -- -- Thermo-copying apparatus Facsimile machine not capable of getting connected to automatic data processing machine Other Parts and accessories: u u u u u u u u u Free Free Free Free Free Free Free 2[7.5%] 2[7.5%] u 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] u u u u u Parts and accessories of printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442 kg. 2[7.5%] - - - - - - -] - - - - - - - 2[7.5%] -] 1. Subs. by the Notification No. 137/2006-Customs (N.T.), for tariff items 8443 3910 to 8443 3959 (w.e.f. 01-01-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 33 (3) (4) (5) u u u u u u u u u u u u Free Free Free Free Free Free Free Free 4[7.5%] 4[7.5%] 4[7.5%] 4[7.5%] - - - - -] - -] - -] - - (1) 1[8443 99 8443 99 10 8443 99 20 8443 99 30 8443 99 40 -- --- -- -- -- 2[-- (2) Other: Automatic documents feeders of copying machines Paper feeders of copying machines Sorters of copying machines Other parts of copying machines Parts and accessories of goods of sub- headings 8443 31, 8443 32 3[8443 99 51 -- Ink cartridges, without print head assembly. 8443 99 53 8443 99 52 8443 99 59 8443 99 60 -- -- -- -- Ink spray nozzle Ink spray nozzle Other Parts and accessories of goods of sub- heading 8443 39 8443 99 90 -- Other 8444 8444 00 - MACHINES FOR EXTRUDING, DRAWING, TEXTURING OR CUTTING MAN-MADE TEXTILE MATERIAL Machines for extruding, drawing, texturing or cutting man-made textile materials: 8444 00 10 --- Machines for extruding man-made textile materials 8444 00 90 --- Other 8445 MACHINES FOR PREPARING TEXTILE FIBERS; SPINNING, DOUBLING OR TWISTING MACHINES AND OTHER MACHINERY FOR PRODUCING TEXTILE YARNS; TEXTILE REELING OR WINDING (INCLUDING WEFT-WINDING) MACHINES AND MACHINES FOR PREPARING TEXTILE YARNS FOR USE ON THE MACHINES OF HEADING 8446 OR 8447 1. Subs. by the Notification No.137/2006-Customs (N.T.), for tariff item “8443 99 00” (w.e.f. 1-1-2007). 2. Subs. by the Notification No.15/2007- (N.T.), for tariff items 8443 99 50 to 8443 99 52 dated 22-02-2007 3. Subs. by the Notification No. 109/2008, for tariff item 84439952 dated 24.09.2008 (w.e.f. 1-10-2008). 4. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 34 (1) (2) (3) (4) (5) 8445 11 8445 11 10 8445 11 90 8445 12 8445 12 10 8445 12 90 8445 13 00 8445 19 - -- --- --- -- --- --- -- -- Machines for preparing textile fibers: Carding machines : Cotton carding machines Other Combing machines: Cotton combing machines Other Drawing or roving machines Other: 8445 19 10 --- Cotton processing machines (including cotton ginning machine) 8445 19 20 8445 19 30 8445 19 40 8445 19 50 8445 19 60 8445 19 90 8445 20 --- --- --- --- --- --- - Jute fiber processing machines Regenerated fibers and synthetic fibers processing machines Silk processing machines Wool processing machines Blowroom machines Other Textile spinning machines : --- Cotton spinning machines : 8445 20 11 ---- Drawing frames 8445 20 12 ---- Intermediate frames 8445 20 13 ---- Ring frames 8445 20 14 ---- Roving frames 8445 20 19 ---- Other 8445 20 20 8445 20 30 --- --- Jute fibers spinning machines Regenerated fibers and synthetic fibers spinning machines 8445 20 40 --- Silk fibers spinning machines u u u u u u u u u u u u u u u u u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] - - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 35 (1) (2) (3) (4) (5) 8445 20 50 8445 20 90 8445 30 --- --- - --- Wool spinning machines Other Textile doubling or twisting machines: Cotton fiber doubling or twisting machines: 8445 30 11 ---- Doubling frames 8445 30 19 ---- Other 8445 30 20 8445 30 30 8445 30 40 8445 30 50 --- --- --- --- Jute fiber doubling or twisting machines Regenerated fiber and synthetic fiber yarn doubling or twisting machines Silk fiber doubling or twisting machines u Wool fiber doubling or twisting machines 8445 30 90 --- Other fiber doubling or twisting machines 8445 40 - 8445 40 10 --- Textile winding (including weft-winding) or reeling machines: Cotton fiber winding (including weft- winding) or reeling machines, automatic or otherwise 8445 40 20 --- Jute fiber reeling (including weft- winding) machines 8445 40 30 --- 8445 40 40 --- 8445 40 50 --- 8445 40 90 --- 8445 90 00 8446 8446 10 - - Regenerated fibers yarn and synthetic fibers yarn reeling (including weft- winding) machines Silk fiber reeling (including weft- winding) machines Wool fiber reeling (including weft- winding) machines Other Other WEAVING MACHINES (LOOMS) For weaving fabrics of a width not exceeding 30 cm: --- Cotton weaving machines: u u u u u u u u u u u u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 36 (1) (2) (3) (4) (5) 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] u u u u u u u u u u u u 8446 10 11 ---- Automatic, powerloom 8446 10 12 ---- Plain, powerloom 8446 10 19 ---- Other 8446 10 --- Other - -- --- --- -- --- --- - 8446 21 8446 21 10 8446 21 90 8446 29 8446 29 10 8446 29 90 8446 30 For weaving fabrics of a width not exceeding 30 cm, shuttle type: Power looms: Cotton weaving machines, automatic Other Other: Cotton weaving machines Other For weaving fabrics of a width exceeding 30 cm, shuttleless type: --- Cotton weaving machines: 8446 30 11 ---- Automatic, powerloom 8446 30 12 ---- Plain, powerloom 8446 30 19 ---- Other 8446 30 90 --- Other 8447 8447 11 - -- KNITTING MACHINES, STITCH- BONDING MACHINES AND MACHINES FOR MAKING GIMPED YARN, TULLE, LACE, EMBROIDERY, TRIMMINGS, BRAID OR NET AND MACHINES FOR TUFTING Circular knitting machines: With cylinder diameter not exceeding 165 mm: --- Wool knitting machines: 8447 11 11 ---- Hand knitting machines 8447 11 19 ---- Other u u 1[7.5%] 1[7.5%] - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 37 (1) (2) (3) (4) (5) u u u u u u u u u u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] - - - - - - - - - - - - - 8447 11 20 8447 11 90 8447 12 --- --- -- Cotton hosiery machines Other With cylinder diameter exceeding 165 mm: --- Wool knitting machines: 8447 12 11 ---- Hand knitting machines 8447 12 19 ---- Other 8447 12 20 8447 12 90 8447 20 8447 20 10 8447 20 20 8447 20 30 8447 20 90 8447 90 8447 90 10 8447 90 20 8447 90 30 8448 --- --- - --- --- --- --- - --- --- --- Cotton hosiery machines Other Flat kniting machines; stitch-bonding machines: Hand knitting machines for wool Other knitting machines for wool Cotton hosiery machines Other Other: Machines for making of tulle and lace Machines for making embroidery Other AUXILIARY MACHINERY FOR USE WITH MACHINES OF HEADING 8444, 8445, 8446 OR 8447 (FOR EXAMPLE, DOBBIES, JACQUARDS, AUTOMATIC STOP MOTIONS, SHUTTLE CHANGING MECHANISMS); PARTS AND ACCESSORIES SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINES OF THIS HEADING OR OF HEADING 8444, 8445, 8446 OR 8447 (FOR EXAMPLE, SPINDLES AND SPINDLE FLYERS, CARD CLOTHING, COMBS, EXTRUDING NIPPLES, SHUTTLES, HEALDS AND HEALD FRAMES, HOSIERY NEEDLES) - Auxiliary machinery for machines of heading 8444, 8445, 8446 or 8447: 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 38 (1) (2) (3) (4) (5) 8448 11 -- Dobbies and jacquards; card reducing, copying, punching or assembling machines for use therewith: 8448 11 10 --- Jacquards and harness liner cards for cotton textile machinery kg. 1[7.5%] 8448 11 90 --- Other 8448 19 00 8448 20 00 8448 31 00 8448 32 8448 32 10 8448 32 20 8448 32 30 8448 32 40 8448 32 90 8448 33 8448 33 10 8448 33 20 8448 33 30 8448 33 40 8448 33 90 8448 39 -- - - -- -- --- --- --- --- --- -- --- --- --- --- --- -- kg. kg. kg. 1[7.5%] 1[7.5%] 1[7.5%] Other Parts and accessories of machines of heading 8444 or of their auxiliary machinery Parts and accessories of machines of heading 8445 or of their auxiliary machinery: Card clothing kg. 1[7.5%] Of machines for preparing textile fibers, other than card clothing: For cotton processing machines For jute processing machines For silk and manmade (regenerated and synthetic fibers processing machines) For wool processing machines Other Spindles, spindle flyers, spinning rings and ring travellers: For cotton spinning machines For jute spinning machines For silk and man-made (regenerated and synthetic) fiber spinning machines kg. kg. kg. kg. kg. kg. kg. kg. 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] For wool spinning machines kg. 1[7.5%] For other textile fiber spinning machines kg. 1[7.5%] Other: 8448 39 10 --- Combs for cotton textile machinery kg. 1[7.5%] - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 39 (3) kg. kg. (4) 1[7.5%] 1[7.5%] (5) - - (1) (2) 8448 39 20 8448 39 90 --- --- - 2*** 8448 42 -- Gills for gill boxes Other Parts and accessories of weaving machines (looms) or of their auxiliary machinery : Reeds for looms, healds and heald- frames: 8448 42 10 --- Healds (excluding wire healds) and reeds for cotton machinery kg. 1[7.5%] 8448 42 20 8448 42 90 8448 49 8448 49 10 8448 49 20 8448 49 30 8448 49 40 8448 49 50 8448 49 90 --- --- -- --- --- --- --- --- --- - Healds, wire Other Other: Parts of cotton weaving machinery Parts of jute weaving machinery Parts of silk and man-made fibers weaving machinery kg. kg. kg. kg. kg. 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] Parts of wool weaving machinery kg. 1[7.5%] Parts of other textile weaving machinery kg. 1[7.5%] Other kg. 1[7.5%] Parts and accessories of machines of heading 8447 or of their auxiliary machinery: 8448 51 -- Sinkers, needles and other articles used in forming stitches: 8448 51 10 8448 51 20 8448 51 30 8448 51 90 --- --- --- --- Of cotton hosiery machine Of wool knitting machines Of machines for tulle, lace Other 8448 59 00 -- Other kg. kg. kg. kg. kg. 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. In heading 8448, sub-heading 8448 4 1, tariff items 8448 41 10 to 8448 41 90 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 40 (1) 8449 8449 00 - 8449 00 10 --- (2) (3) (4) (5) MACHINERY FOR THE MANUFACTURE OR FINISHING OF FELT OR NON- WOVENS IN THE PIECE OR IN SHAPES, INCLUDING MACHINERY FOR MAKING FELT HATS; BLOCKS FOR MAKING HATS Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats: Machinery for manufacture or finishing of felt in piece or in shapes (including felt hat-making machines and hat making blocks) kg. 1[7.5%] 8449 00 90 --- Other kg. 1[7.5%] 8450 - -- -- 8450 11 00 8450 12 00 HOUSEHOLD OR LAUNDRY-TYPE WASHING MACHINES, INCLUDING MACHINES WHICH BOTH WASH AND DRY Machines, each of a dry linen capacity not exceeding 10 kg: Fully-automatic machines Other machines, with built-in centrifugal drier 8450 19 00 -- Other 8450 20 00 8450 90 8450 90 10 8450 90 90 8451 - - --- --- Machines, each of a dry linen capacity exceeding 10 kg Parts: Parts of household type machines Other MACHINERY (OTHER THAN MACHINES OF HEADING 8450) FOR WASHING, CLEANING, WRINGING, DRYING, IRONING, PRESSING (INCLUDING FUSING PRESSES), BLEACHING, DYEING, DRESSING, FINISHING, COATING OR IMPREGNATING TEXTILE YARNS, FABRICS OR MADE UP TEXTILE ARTICLES AND MACHINES FOR u u u u 2[20%] 2[20%] 2[20%] 1[7.5%] kg. kg. 1[10%] 1[7.5%] - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by the Customs Tariff Act, 1975, vide Notification No 67/2018-Customs dated 26-09-2018 for “10%” (w.e.f. 27.09.2018). 41 APPLYING THE PASTE TO THE BASE FABRIC OR OTHER SUPPORT USED IN THE MANUFACTURE OF FLOOR COVERINGS SUCH AS LINOLEUM; MACHINES FOR REELING, UNREELING, FOLDING, CUTTING OR PINKING TEXTILE FABRICS Dry-cleaning machines: Dry cleaning machines for cotton textile Other Drying machines: Each of a dry linen capacity not exceeding 10 kg Other Ironing machines and presses (including fusing presses): Hand ironing press Other Washing, bleaching or dyeing machines: 8451 10 8451 10 10 8451 10 90 8451 21 00 8451 29 00 8451 30 8451 30 10 8451 30 90 8451 40 - --- --- - -- -- - --- --- - --- Bleaching machine: 8451 40 11 ---- For cotton textile 8451 40 19 ---- Other --- Dyeing machines: 8451 40 21 ---- For cotton textile 8451 40 29 ---- For other textile --- Other: 8451 40 91 ---- For washing and cleaning for woollen textile 8451 40 99 ---- Other 8451 50 00 8451 80 - - Machines for reeling, unreeling, folding, cutting or pinking textile fabrics Other machinery: --- Sizing and dressing machines: u u u u u u u u u u u u u 1[7.5%] 1[7.5%] 1[10%] 1[7.5%] 1[10%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] - - - - - - - - - - - - - 8451 80 11 ---- For cotton textile u 1[7.5%] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 42 (4) (5) (1) (2) 8451 80 19 ---- Other --- Finishing machines: 8451 80 21 ---- For coating or impregnating yarn or fabrics 8451 80 22 ---- Other finishing processes for cotton textile 8451 80 29 ---- Other 8451 80 90 --- Other 8451 90 00 - Parts 8452 SEWING MACHINES, OTHER THAN BOOK-SEWING MACHINES OF HEADING 8440; FURNITURE, BASES AND COVERS SPECIALLY DESIGNED FOR SEWING MACHINES; SEWING MACHINE NEEDLES 8452 10 - Sewing machines of the household type: --- Complete, with stand or table: 8452 10 11 ---- With electronic controls or electric motors 8452 10 12 ---- Hand operated 8452 10 19 ---- Other --- Without stand or table (heads): 8452 10 21 ---- With electronic controls or electric motors 8452 10 22 ---- Hand operated 8452 10 29 ---- Other 8452 21 - -- Other sewing machines: Automatic units: (3) u u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] kg. 1[7.5%] u u u u u u 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 8452 21 10 --- Industrial sewing machines having a motor of 150 watts capacity and above and having a speed of 1,500 stitches per minute or more u 1[7.5%] 8452 21 20 --- Other with electronic controls or electric motors u 1[7.5%] - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 43 (3) (4) (5) (1) (2) 8452 21 90 --- Other 8452 29 00 8452 30 8452 30 10 8452 30 90 2[8452 90 -- - --- --- - Other Sewing machine needles: For household type sewing machines Other Furniture, bases and covers for sewing machines and parts thereof; other parts of sewing machines: - - - Furniture, bases and covers for sewing machines and parts thereof: 8452 90 11 - - - - Furniture, bases and covers 8452 90 19 - - - - Parts of furniture, bases and covers of sewing machines - - - Other parts of sewing machines: 8452 90 91 - - - - Of household sewing machines 8452 90 99 - - - - Other 8453 8453 10 00 8453 20 00 8453 80 00 8453 90 - - - - MACHINERY FOR PREPARING, TANNING OR WORKING HIDES, SKINS OR LEATHER OR FOR MAKING OR REPAIRING FOOTWEAR OR OTHER ARTICLES OF HIDES, SKINS OR LEATHER, OTHER THAN SEWING MACHINES Machinery for preparing, tanning or working hides, skins or leather Machinery for making or repairing footwear Other machinery Parts: u u kg. kg. kg kg kg kg u u u 1[7.5%] 1[7.5%] 1[10%] 1[7.5%] 7.5% 7.5% 10% 7.5% 1[7.5%] 1[7.5%] 1[7.5%] 8453 90 10 --- Of boot and shoe manufacturing machinery 8453 90 90 --- Other kg. 1[7.5%] kg. 1[7.5%] - - - - - - - -] - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for sub-heading 8452 40, tariff items 8452 40 10 and 8452 40 90, sub-heading 8452 90, tariff items 8452 90 10 and 8452 90 90 and the entries relating thereto (w.e.f. 1-1-2012). 44 (1) 8454 8454 10 00 8454 20 8454 20 10 8454 20 20 8454 30 8454 30 10 8454 30 20 8454 30 90 - - --- --- - --- --- --- 8454 90 00 - 8455 8455 10 00 8455 21 8455 21 10 8455 21 20 8455 22 00 8455 30 00 8455 90 00 8456 - - -- --- --- -- - - (2) (3) (4) (5) CONVERTERS, LADLES, INGOT MOULDS AND CASTING MACHINES, OF A KIND USED IN METALLURGY OR IN METAL FOUNDRIES Converters Ingot moulds and ladles: Ladles Ingot moulds Casting machines: Die-casting machines Continuous casting machines Other Parts METAL-ROLLING MILLS AND ROLLS THEREFORE Tube mills Other rolling mills: Hot or combination hot and cold: Hot Combination hot and cold Cold Rolls for rolling mills Other parts MACHINE-TOOLS FOR WORKING ANY MATERIAL BY REMOVAL OF MATERIAL, BY LASER OR OTHER LIGHT OR PHOTON BEAM, ULTRA- SONIC, ELECTRO-DISCHARGE, ELECTROCHEMICAL, ELECTRON BEAM, IONIC-BEAM 2[OR PLASMA ARC PROCESSES; WATER-JET CUTTING MACHINES] u u u u u u kg. u u u u u kg. 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] - - - - - - - - - - - - - 8456 10 00 3[- Operated by laser or other light or photon beam processes: 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for “or plasmaarc processes” (w.e.f. 1-1-2012). 3. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for for tariff item 8456 10 00 and the entries relating thereto (w.e.f. 1-1-2017). 45 (1) (2) (3) (4) (5) 8456 11 00 8456 12 00 -- -- Operated by laser Operated by other light or photon beam processes 8456 20 00 - Operated by ultrasonic processes 2[8456 30 00 --- Operated by electro--discharge processes 3[8456 40 00 8456 50 00 8456 90 - - - 8456 90 10 --- 8456 90 20 8456 90 90 --- --- 8457 8457 10 8457 10 10 8457 10 20 8457 20 8457 20 10 8457 20 20 8457 20 90 8457 30 8457 30 10 8457 30 20 8457 30 90 - --- --- - --- --- --- - --- --- --- Operated by plasma arc processes Water-jet cutting machines Other: For dry etching pattern on semi conductor material Electro chemical machines Other MACHINING CENTERS, UNIT CONSTRUCTION MACHINES (SINGLE STATION) AND MULTI-STATION TRANSFER MACHINES FOR WORKING METAL Machining centers: Horizontal Vertical Unit construction machines (single station): Unit head boring Unit head drilling Other Multi-station transfer machines: Rotary type In-line type Other u u u u u u u u u u u u u u u u u 7.5% 7.5% 1[7.5%] 1[7.5%] 7.5% 7.5% Free 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] - -] - -- - -] -- -- -] - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for tariff items 8456 30 00, 8456 91 00, sub-heading 8456 99, tariff items 8456 99 10 and 8456 99 90 and the entries relating thereto (w.e.f. 1-1-2007). 3. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 46 (2) (3) (4) (5) LATHES (INCLUDING TURNING CENTERS) FOR REMOVING METAL Horizontal lathes: Numerically controlled u 1[7.5%] (1) 8458 8458 11 00 8458 19 8458 19 11 8458 19 12 8458 19 13 8458 19 19 - -- -- --- ---- ---- ---- ---- Other: Automatic, single spindle: Horizontal bar, swiss type Base sliding head type Horizontal chucking Other 8458 19 90 --- Other 8458 91 00 8458 99 8458 99 10 8458 99 20 8458 99 31 8458 99 32 8458 99 33 8458 99 34 - -- -- --- --- --- ---- ---- ---- ---- Other lathes: Numerically controlled Other: Automatic, multi-spindle bar Automatic, multi-spindle chucking Capstans, turrets, capstan and turret combination, coping, multi tool and production lathes: Capstans lathes Turrets lathes Capstan and turret combination lathes Copying lathes 8458 99 35 ---- Multi-tool and production lathes --- ---- ---- 8458 99 41 8458 99 42 Crankshaft, relieving, wheel and axle lathes: Crankshaft lathes Relieving lathes 8458 99 43 ---- Wheel and axle lathes --- Centre lathes: 8458 99 51 ---- Tool-room type - - - - - - - - - - - - - - - - - - u u u u u u u u u u u u u u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 47 (1) (2) 8458 99 59 ---- Other 8458 99 90 --- Other 8459 8459 10 00 8459 21 00 8459 29 8459 29 10 8459 29 20 8459 29 30 8459 29 40 8459 29 50 8459 29 90 8459 31 00 8459 39 8459 39 10 8459 39 90 845940 8459 41 8459 41 10 8459 41 20 8459 41 30 8459 41 90 8459 49 8459 49 10 MACHINE-TOOLS (INCLUDING WAY- TYPE UNIT HEAD MACHINES) FOR DRILLING, BORING, MILLING, TREADING OR TAPPING BY REMOVING METAL, OTHER THAN LATHES (INCLUDING TURNING CENTERS) OF HEADING 8458 - - -- -- --- --- --- --- --- --- - -- -- --- --- 2[- -- --- --- --- --- -- --- Way-type unit head machines Other drilling machines: Numerically controlled Other: Bench and pillar Pillar or columns, multi-spindle Radial Deep hole Multi head drilling machines Other Other boring-milling machines: Numerically controlled Other: Vertical turning or boring Other Other boring machines: Numerically controlled: Jig boring machines, horizontal Fine boring machines, horizontal Fine boring machines, vertical Other Other: Jig boring machines, horizontal (3) (4) u u u u u u u u u u u u u u u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 7.5% 7.5% 7.5% 7.5% 7.5% (5) - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for sub-heading 8459 40, tariff items 8459 40 10 to 8459 40 90 and the entries relating thereto (w.e.f. 1-1-2017). 48 (1) (2) (3) (4) 8459 49 20 8459 49 30 8459 49 90 8459 51 8459 51 10 8459 51 20 8459 51 30 8459 51 90 8459 59 8459 59 10 8459 59 20 8459 59 30 8459 59 40 8459 59 50 8459 59 90 8459 61 8459 61 10 8459 61 90 8459 69 8459 69 10 8459 69 20 8459 69 30 8459 69 40 8459 69 90 8459 70 8459 70 10 8459 70 20 --- --- --- - -- --- --- --- --- -- --- --- --- --- --- --- - -- --- --- -- --- --- --- --- --- - --- --- Fine boring machines, horizontal Fine boring machines, vertical Other Milling machine, knee type: Numerically controlled: Horizontal Vertical Universal Other Other: Horizontal Vertical Universal Ram type Die-sinking or pantograph Other Other milling machines: Numerically controlled: Piano milling Other Other: Bed type, horizontal Bed type, vertical Piano milling, single column Piano milling, double column Other Other threading or tapping machines: Threading machines Tapping machines u u u u u u u u u u u u u u u u u u u u u u 7.5% 7.5% 7.5% 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] (5) - - -] - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 49 (2) (3) (4) (5) (1) 1[8460 8460 12 00 8460 19 00 8460 22 00 - -- -- - -- MACHINE-TOOLS FOR DEBURRING, SHARPENING, GRINDING, HONING, LAPPING, POLISHING OR OTHERWISE FINISHING METAL, OR CERMETS BY MEANS OF GRINDING STONES, ABRASIVES OR POLISHING PRODUCTS, OTHER THAN GEAR CUTTING, GEAR GRINDING OR GEAR FINISHING MACHINES OF HEADING 8461 Flat-surface grinding machines: Numerically controlled Other Other grinding machines: Centreless grinding machines, numerically controlled 8460 23 00 -- Other cylindrical grinding machines, numerically controlled 8460 24 00 8460 29 8460 29 10 8460 29 20 8460 29 30 8460 29 40 8460 29 90 8460 31 00 8460 39 8460 39 10 8460 39 90 8460 40 8460 40 11 8460 40 12 -- -- --- --- --- --- --- - -- -- --- --- - --- ---- ---- Other, numerically controlled Other: Cylindrical grinders Internal grinders Centreless grinders Profile grinders Other Sharpening (tool or cutter grinding) machines: Numerically controlled Other: Grinder, tool or cutter Other Honing or lapping machines: Honing machines: Vertical, single spindle Vertical, multi-spindle 8460 40 13 ---- Horizontal u u u u u u u u u u u u u u u u 7.5% 7.5% 7.5% 7.5% 7.5% 7.5% 7.5% 7.5% 7.5% 7.5% 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] - - - - - - - - - -] - - - - - - 1. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for heading 8460, tariff items 8460 1100 to 8460 21 00, sub-heading 8460 29, tariff items 8460 29 10 to 8460 29 90 and the entries relating thereto (w.e.f. 1-1-2017). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 50 (3) (4) (5) (1) (2) 8460 40 19 ---- Other 8460 40 20 --- Lapping machines 8460 90 8460 90 10 8460 90 90 8461 - --- --- Other: Polishing and buffing machines Other MACHINE-TOOLS FOR PLANING, SHAPING, SLOTTING, BROACHING, GEAR CUTTING, GEAR GRINDING OR GEAR FINISHING, SAWING, CUTTING- OFF AND OTHER MACHINE TOOLS WORKING BY REMOVING METAL, OR CERMETS, NOT ELSEWHERE SPECIFIED OR INCLUDED 8461 20 8461 20 11 8461 20 19 - --- ---- ---- Shaping or slotting machines: Shaping machines: Die and punch shaping machines Other 8461 20 20 --- Slotting machines 8461 30 8461 30 10 8461 30 20 8461 30 90 8461 40 8461 40 11 8461 40 12 8461 40 13 8461 40 14 8461 40 19 - --- --- --- - --- ---- ---- ---- ---- ---- --- Broaching machines: Vertical Horizontal Other Gear cutting, gear grinding or gear finishing machines: Gear cutting machines: Bevel gear cutting Gear cutting spiral bevel and /or hypoid Gear slotter or planar formed cutter type u Gear milling formed disc cutter type Other Gear grinding or gear finishing machines : 8461 40 21 ---- Single or double wheel disc type gear grinder u u u u u u u u u u u u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 51 (2) (3) (4) (5) (1) 8461 40 22 8461 40 23 8461 40 24 8461 40 25 8461 40 26 8461 40 29 8461 50 8461 50 11 8461 50 12 8461 50 13 8461 50 14 8461 50 15 8461 50 19 8461 50 21 8461 50 29 ---- ---- ---- ---- ---- ---- - --- ---- ---- ---- ---- ---- ---- --- ---- ---- 8461 90 00 - 8462 Formed wheel gear grinder Gear shaver Gear tooth, rounding, chamfering or burring Gear shaper, spur and helical Gear hobber, spur and helical Other Sawing or cutting-off machines: Sawing machines: Band saw, horizontal Band saw, vertical Circular saw, cold Circular saw, hot Hack saw Other Cutting-off machines: Abrasive wheel cutting-off machines Other Other MACHINE-TOOLS (INCLUDING PRESSES) FOR WORKING METAL BY FORGING, HAMMERING OR DIE- STAMPING; MACHINE-TOOLS (INCLUDING PRESSES) FOR WORKING METAL BY BENDING, FOLDING, STRAIGHTENING, FLATTENING, SHEARING, PUNCHING OR NOTCHING; PRESSES FOR WORKING METAL OR METAL CARBIDES, NOT SPECIFIED ABOVE 8462 10 - Forging or die-stamping machines (including presses) and hammers: 8462 10 11 8462 10 12 8462 10 13 --- ---- ---- ---- Hammers: Steam or air, single frame Steam or air, double frame Headers and upsetters u u u u u u u u u u u u u u u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 52 (1) 8462 10 14 8462 10 19 8462 10 20 8462 10 30 8462 21 00 8462 29 8462 29 10 8462 29 20 8462 29 30 8462 29 90 8462 31 00 8462 39 8462 39 10 8462 39 20 8462 39 90 8462 41 00 8462 49 8462 49 10 8462 49 20 8462 49 30 8462 49 90 8462 91 (2) (3) (4) (5) ---- ---- --- --- - -- -- --- --- --- --- - -- -- --- --- --- - -- -- --- --- --- --- - -- Double acting counter blow, air or steam u Other Forging machines Die stamping machines Bending, folding, straightening or flattening machines (including presses): Numerically controlled Other: Bending and straightening machines Press brakes Other rotary head and ram type Other Shearing machines (including presses), other than combined punching and shearing machines : Numerically controlled Other: Plate and sheet shears (guillotine) Bar and angle shearing and cropping Other Punching or notching machines (including presses), including combined punching and shearing machines: Numerically controlled Other: Punching machines (including turret) Combination of punching, shearing and cropping machines Nibbling machines Other Other: Hydraulic presses: u u u u u u u u u u u u u u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 53 (1) 8462 91 10 8462 91 90 8462 99 8462 99 11 8462 99 12 8462 99 13 8462 99 14 8462 99 15 8462 99 19 8462 99 20 8462 99 30 8462 99 40 8462 99 50 8462 99 60 8462 99 70 8462 99 90 8463 --- --- -- --- ---- ---- ---- ---- ---- ---- --- --- --- --- --- --- --- (2) Hydraulic extension Other Other: Pneumatic, inclinable and vertical presses: Pneumatic presses Inclinable presses Vertical gap of frame presses Vertical straight presses Vertical forging presses Other Dieing or lobbing machine presses Transfer and multiple presses Horizontal presses Friction screw presses Knuckle joint presses Coining joint presses Other OTHER MACHINE-TOOLS FOR WORKING METAL, OR CERMETS, WITHOUT REMOVING MATERIAL 8463 10 - Draw-benches for bars, tubes, profiles, wire or the like: 8463 10 10 --- Wire and metal ribbon drawing machines 8463 10 20 8463 10 30 8463 10 90 8463 20 00 8463 30 8463 30 10 8463 30 20 --- --- --- - - --- --- Other wire making machines Tube drawing machines Other Thread rolling machines Machines for working wire: Wire grill or knitting machine Spring coiling (3) (4) (5) u u u u u u u u u u u u u u u u u u u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] - - - - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 54 (3) (4) (5) (1) 8463 30 30 8463 30 40 8463 90 --- --- - (2) Chain making Nail-making machine Other: 8463 90 10 --- Riveting machines (excluding portable hand operated machine) 8463 90 20 8463 90 30 8463 90 90 8464 8464 10 8464 10 10 8464 10 90 8464 20 00 8464 90 00 8465 --- --- --- - --- --- - - 8465 10 00 - 2[8465 20 00 8465 91 00 8465 92 00 8465 93 00 8465 94 00 8465 95 00 8465 96 00 - - -- -- -- -- -- -- Strip profiling Seaming machine for example for cans Other MACHINE-TOOLS FOR WORKING STONE, CERAMICS, CONCRETE, ASBESTOS-CEMENT OR LIKE MINERAL MATERIALS OR FOR COLD WORKING GLASS Sawing machine: Granite cutting machines or equipment Other Grinding or polishing machines Other MACHINE-TOOLS (INCLUDING MACHINES FOR NAILING, STAPLING, GLUEING OR OTHERWISE ASSEMBLING) FOR WORKING WOOD, CORK, BONE, HARD RUBBER, HARD PLASTICS OR SIMILAR HARD MATERIALS Machines which can carry out different types of machining operations without tool change between such operations Machining centres Other: Sawing machines Planing, milling or moulding (by cutting) machines Grinding, sanding or polishing machines u Bending or assembling machines Drilling or morticing machines Splitting, slicing or paring machines u u u u u u u u u u u u u u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 7.5% 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] - - - - - - - - - - - -] - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 55 (1) 8465 99 8465 99 10 8465 99 90 2[8466 8466 10 8466 10 10 8466 10 20 8466 20 00 4[8466 30 8466 30 10 8466 30 20 8466 30 90 8466 91 00 8466 92 00 8466 93 -- --- --- - --- --- - - --- --- --- - -- -- -- (2) Other: Lathes Other PARTS AND ACCESSORIES SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINES OF HEADINGS 8456 TO 8465 INCLUDING WORK OR TOOL HOLDERS, SELF-OPENING DIEHEADS, DIVIDING HEADS AND OTHER SPECIAL ATTACHMENTS FOR THE MACHINES; TOOL HOLDERS FOR ANY TYPE OF TOOL, FOR WORKING IN THE HAND] Tool holders and self-opening dieheads: Tool holders Self-opening dieheads Work holders Dividing heads and other special attachments for machines:] Chucks Jigs and fixtures Other Other: For machines of heading 8464 For machines of heading 8465 For machines of headings 8456 to 8461: 8466 93 10 --- Parts and accessories of machine tools for working metals, 8466 93 90 8466 94 00 --- -- 8467 Other For machines of heading 8462 or 8463 TOOLS FOR WORKING IN THE HAND, PNEUMATIC, HYDRAULIC OR WITH SELF-CONTAINED ELECTRIC OR NON- ELECTRIC MOTOR (3) (4) (5) u u 1[7.5%] 1[7.5%] 3[u] 3[u] 3[u] 3[u] 3[u] 3[u] 3[u] 3[u] 3[u] 3[u] 3[u] 3[u] 3[u] 3[u] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for heading 8466, and the entries relating thereto (w.e.f. 1-1-2017). 3. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for the entry in column (3) occurring against all the tariff items of heading 8466 (w.e.f. 6-8-2014). 4. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for sub-heading 8466 30 and the entries relating thereto (w.e.f. 1-1-2017). 56 (2) Pneumatic: Rotary type (including combined rotary percussion): (3) (4) (5) (1) 8467 11 8467 11 10 8467 11 20 8467 11 90 8467 19 00 8467 21 00 8467 22 00 8467 29 00 8467 81 00 8467 89 - -- --- --- --- -- - -- -- -- - -- -- Drills Hammers Other Other With self-contained electric motor: Drills of all kinds Saws Other Other tools: Chain saws Other: 8467 89 10 --- Compressed air grease guns, lubricators and similar appliances 8467 89 20 8467 89 90 8467 91 00 8467 92 00 8467 99 00 8468 8468 10 00 8468 20 8468 20 10 8468 20 90 --- --- - -- -- -- - - --- --- Vibrators Other Parts: Of chain saws Of pneumatic tools Other MACHINERY AND APPARATUS FOR SOLDERING, BRAZING OR WELDING, WHETHER OR NOT CAPABLE OF CUTTING, OTHER THAN THOSE OF HEADING 8515; GAS-OPERATED SURFACE TEMPERING MACHINES AND APPLIANCES Hand-held blow pipes Other gas-operated machinery and apparatus: Welding or cutting machines Other u u u u u u u u u u u kg. kg. kg. u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 57 (1) (2) 8468 80 00 8468 90 00 - - 2*** 8470 8470 10 00 - - -- -- - - --- - - - --- --- 8470 21 00 8470 29 00 8470 30 00 3*** 8470 50 8470 50 10 8470 50 20 8470 90 8470 90 10 8470 90 20 8471 Other machinery and apparatus Parts CALCULATING MACHINES AND POCKET-SIZE DATA RECORDING, REPRODUCING AND DISPLAYING MACHINES WITH CALCULATING FUNCTIONS; ACCOUNTING MACHINES, POSTAGE-FRANKING MACHINES, TICKET-ISSUING MACHINES AND SIMILAR MACHINES, INCORPORATING A CALCULATING DEVICE; CASH REGISTERS Electronic calculators capable of operation without an external source of electric power and pocket-size data recording, reproducing and displaying machines with calculating functions Other electronic calculating machines: Incorporating a printing device Other Other calculating machines Cash registers: Electrically operated Manually operated Other: Electrically operated Manually operated AUTOMATIC DATA PROCESSING MACHINES AND UNITS THEREOF; MAGNETIC OR OPTICAL READERS, MACHINES FOR TRANSCRIBING DATA ON TO DATA MEDIA IN CODED FORM AND MACHINES FOR PROCESSING SUCH DATA, NOT ELSEWHERE SPECIFIED OR INCLUDED (3) u kg. (4) 1[7.5%] 1[7.5%] (5) - - u Free u u u u u u u Free Free Free Free Free Free Free - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. The heading 8469, sub-heading 8469 00, tariff items 8469 00 10 to 8469 00 90 and the entries relating thereto omitted by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 3. In heading 8470, sub-heading 8470 40, tariff items 8470 40 10 and 8470 40 20 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 58 (2) (3) (4) (5) Portable 2*** automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display: Personal computer Other Other 2*** automatic data processing machines: Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined: Micro computer Large or main frame computer Other Other, presented in the form of systems 3[Processing] units other than those of sub-headings 8471 41 or 8471 49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units Input or output units, whether or not containing storage units in the same housing: u u u u u u u Free Free Free Free Free Free Free - - - - - - - Combined input or out put units u Free - Printer: (1) 1*** 8471 30 - 8471 30 10 8471 30 90 8471 41 8471 41 10 8471 41 20 8471 41 90 8471 49 00 8471 50 00 --- --- - -- --- --- --- -- - 8471 60 - 8471 60 10 --- --- 4*** 4*** 4*** 8471 60 24 8471 60 25 ---- ---- Graphic printer Plotter u u Free Free - - 1. Tariff item 8471 10 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2. The word “digital” omitted by s. 63(b) and the Fourth Schedule., ibid. (w.e.f. 1-1-2007). 3. Subs. by s. 63(b) and the Fourth Schedule, ibid., for “Digital processing” (w.e.f. 1-1-2007). 4. Tariff items 847160 21, 847160 22, 847160 23, 847160 26, 847160 27, 847160 30, and the entries relating omitted by the Notification No. 137/2006-Customs (N.T.) (w.e.f. 01-01-2007). 59 (2) (3) (4) (5) (1) 1*** 1*** u u u u u u u u u u u u u u u Free Free Free Free Free Free Free Free Free Free Free Free Free Free Free - - - - - - - - - - - - - - - 8471 60 29 ---- Other 1*** 8471 60 40 8471 60 50 8471 60 60 8471 60 90 8471 70 8471 70 10 8471 70 20 8471 70 30 8471 70 40 8471 70 50 8471 70 60 8471 70 70 8471 70 90 8471 80 00 8471 90 00 8472 --- --- --- --- - --- --- --- --- --- --- --- --- - - Keyboard Scanners Mouse Other Storage units: Floppy disc drives Hard disc drives Removable or exchangeable disc drives Magnetic tape drives Cartridge tape drive CD-ROM drive Digital video disc drive Other Other units of automatic data processing machines Other OTHER OFFICE MACHINES (FOR EXAMPLE, HECTOGRAPH OR STENCIL DUPLICATING MACHINES, ADDRESSING MACHINES, AUTOMATIC BANKNOTE DISPENSERS, COIN SORTING MACHINES, COIN COUNTING OR WRAPPING MACHINES, PENCIL- SHARPENING MACHINES, PERFORATING OR STAPLING MACHINES) 8472 10 00 - Duplicating machines u 2[7.5%] - 3*** 1. Tariff items 847160 21, 847160 22, 847160 23, 847160 26, 847160 27, 847160 30, and the entries relating omitted by the Notification No. 137/2006-Customs (N.T.) (w.e.f. 01-01-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3. In heading 8472, tariff item 8472 20 00 and the entries relating thereto omitted by Act 22 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 60 (1) (2) 8472 30 00 - 8472 90 8472 90 10 8472 90 20 8472 90 30 8472 90 40 - --- --- --- --- Machines for sorting or folding mail or for inserting mail in envelopes or bands, machines for opening, closing or sealing mail and machines for affixing or canceling postage stamps Other: Stapling machines (staplers) Digital duplicator Automatic bank note dispensers Coin sorting machines, coin-counting or wrapping machines 2[ --- Other: 8472 90 91 ---- Word-processing machines 8472 90 92 ---- Automatic typewriters 8472 90 93 ---- Braille typewriters, electric 8472 90 94 ---- Braille typewriters, non-electric 8472 90 95 ---- Other typewriters, electric or non- electric 8472 90 99 ---- Other 3[8473 4*** PARTS AND ACCESSORIES (OTHER THAN COVERS, CARRYING CASES AND THE LIKE) SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH MACHINES OF HEADINGS 8470 TO 8472] (3) u (4) 1[7.5%] (5) - u u u u u u u u u u 1[10%] 1[7.5%] 1[7.5%] 1[7.5%] free 10% 7.5% 7.5% 10% - - - - - - - - - 7.5% -] - Parts and accessories of the machines of heading 8470: 8473 21 00 -- Of the electronic calculating machines of sub-heading 8470 10, 8470 21 or 8471 29 kg. Nil 8473 29 00 -- Other kg. Nil - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for tariff item 8472 90 90 and the entries relating thereto (w.e.f. 1-1-2017). 3. Subs. by s. 141(ii) and the Fourth Schedule, ibid., for heading 8473 and the entries relating thereto (w.e.f. 1-1-2017). 4. The tariff item 8473 10 00 and the entries relating thereto omitted by s. 141(ii) and the Fourth Schedule, ibid. (w.e.f. 1-1-2017). 61 (1) (2) (3) (4) (5) 8473 30 - Parts and accessories of the machines of heading 8471: Microprocessors Motherboards Other mounted printed circuit boards Head stack 1[u] 1[u] 1[u] 1[u] Free Free Free Free - - - - - - - - 1[u] 1[u] Free Free 1[u] Free 1[u] 3[7.5%] 1[u] u 3[7.5%] free - -] 8473 30 10 8473 30 20 8473 30 30 8473 30 40 --- --- --- --- 2*** 2*** 8473 30 91 8473 30 92 --- - - - --- 8473 30 99 8473 40 --- - 8473 40 10 --- 8473 40 90 4[8473 50 00 --- - 8474 Other: Network access controllers Graphic and intelligence based script technology (GIST) cards for multilingual computers Other Parts and accessories of the machines of heading 8472: Parts of duplicating, hectograph or stencil machines Other Parts and accessories equally suitable for use with the machines of two or more of the headings 8470 to 8472 MACHINERY FOR SORTING, SCREENING, SEPARATING, WASHING, CRUSHING, GRINDING, MIXING OR KNEADING EARTH, STONE, ORES OR OTHER MINERAL SUBSTANCES, IN SOLID (INCLUDING POWDER OR PASTE) FORM; MACHINERY FOR AGGLOMERATING, SHAPING OR MOULDING SOLID MINERAL FUELS, CERAMIC PASTE, UNHARDENED CEMENTS, PLASTERING MATERIALS OR OTHER MINERAL PRODUCTS IN POWDER OR PASTE FORM; MACHINES FOR FORMING FOUNDRY MOULDS OF SAND 8474 10 - Sorting, screening, separating or washing machines: 1. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for the entry in column (3) against each of them (w.e.f. 6-8-2014). 2. Tariff items 8473 30 50 and 8473 30 60 and the entries relating omitted by the Notification No. 137/2006-Customs (N.T.) (w.e.f. 01-01-2007). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 4. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for tariff item 8473 50 00 and the entries relating thereto (w.e.f. 1-1-2017). 62 (1) 8474 10 10 8474 10 90 8474 20 8474 20 10 8474 20 20 8474 20 90 8474 31 8474 31 10 8474 31 20 --- --- - --- --- --- - -- --- --- (2) For coal Other Crushing or grinding machines: For stone and mineral For coal Other Mixing or kneading machines: Concrete or mortar mixers: Concrete mixers Mortar mixers 8474 32 00 -- Machines for mixing mineral substances with bitumen 8474 39 00 8474 80 8474 80 10 8474 80 20 8474 80 30 -- - --- --- --- Other Other machinery: Brick and tile making machinery Ceramic and clay making machinery Machinery for forming foundry moulds of sand 8474 80 90 --- Other 8474 90 00 - Parts 8475 8475 10 00 - MACHINES FOR ASSEMBLING ELECTRIC OR ELECTRONIC LAMPS, TUBES OR VALVES OR FLASH-BULBS, IN GLASS ENVELOPES; MACHINES OR MANUFACTURING OR HOT WORKING GLASS OR GLASSWARE Machines for assembling electric or electronic lamps, tubes or valves or flash-bulbs, in glass envelopes - Machines for manufacturing or hot working glass or glassware: (3) (4) (5) u u u u u u u u u u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] kg. 1[7.5%] - - - - - - - - - - - - - - u 1[7.5%] - 8475 21 00 -- Machines for making optical fibers and performs thereof u 1[7.5%] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 63 (1) 8475 29 00 8475 90 00 -- - (2) Other Parts (3) u kg. (4) 1[7.5%] 1[7.5%] (5) - - 8476 8476 21 8476 21 10 8476 21 20 8476 29 00 8476 81 8476 81 10 8476 81 20 8476 89 8476 89 10 8476 89 20 8476 89 30 8476 89 90 8476 90 8476 90 10 8476 90 90 8477 - -- --- --- -- - -- --- --- -- --- --- --- --- - --- --- AUTOMATIC GOODS-VENDING MACHINES (FOR EXAMPLE, POSTAGE STAMPS, CIGARETTE, FOOD OR BEVERAGE MACHINES), INCLUDING MONEY CHANGING MACHINES Automatic beverage-vending machines: Incorporating heating or refrigerating devices: Incorporating refrigerating devices Incorporating heating devices Other Other machines : Incorporating heating or refrigerating devices: Incorporating refrigerating devices Incorporating heating devices Other: Money changing machines Postage stamps vending machines Cigarette vending machines Other Parts: u u u u u u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] Of machines of Sub-heading 8476 21 Other kg. kg. 1[7.5%] 1[7.5%] MACHINERY FOR WORKING RUBBER OR PLASTICS OR FOR THE MANUFACTURE OF PRODUCTS FROM THESE MATERIALS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER - - - - - - - - - - - 8477 10 00 - Injection-moulding machines u 1[7.5%] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 64 (3) (4) (5) (1) 8477 20 00 8477 30 00 8477 40 00 - - - - 8477 51 00 -- 8477 59 00 8477 80 8477 80 10 8477 80 90 -- - --- --- (2) Extruders Blow moulding machines Vacuum moulding machines and other thermoforming machines Other machinery for moulding or otherwise forming: For moulding or retreating pneumatic tyres or for moulding or otherwise forming inner tubes Other Other machinery: Machinery for making rubber goods Other u u u u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 8477 90 00 - Parts kg. 1[7.5%] 8478 MACHINERY FOR PREPARING OR MAKING UP TOBACCO, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER 8478 10 8478 10 10 8478 10 20 8478 10 90 - --- --- --- Machinery: Cigar making machinery Cigarette making machinery Other 8478 90 00 - Parts u u u 1[7.5%] 1[7.5%] 1[7.5%] kg. 1[7.5%] - - - - - - - - - - - - 8479 8479 10 00 8479 20 - - MACHINES AND MECHANICAL APPLIANCES HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER Machinery for public works, building or the like u 1[7.5%] - Machinery for the extraction or preparation of animal or fixed vegetable fats or oils: 8479 20 10 --- Oil-seed crushing or grinding machinery including purifying tanks u 1[7.5%] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 65 (1) (2) 8479 20 90 --- Other 8479 30 00 - 8479 40 00 8479 50 00 8479 60 00 8479 71 00 8479 79 00 8479 81 00 - - - - 2[- - - - - -- 8479 82 00 -- 8479 89 8479 89 10 8479 89 20 8479 89 30 8479 89 40 8479 89 50 8479 89 60 8479 89 70 -- --- --- --- --- --- --- --- Presses for the manufacture of particle board or fiber building board of wood or other ligneous materials and other machinery for treating wood or cork Rope or cable-making machines Industrial robots, not elsewhere specified or included Evaporative air coolers Other machines and mechanical appliances: Passenger boarding bridges: Of a kind used in airports Other For treating metal, including electric wire coil-winders Mixing, kneading, crushing, grinding screening, sifting, homogenising, emulsifying or stirring machines, Other: Soap cutting or moulding machinery Air humidifiers or dehumidifiers (other than those falling under heading 8415 or 8424) Mechanical shifting machines Ultrasonic transducers Car washing machines and related appliances Coke oven plants Machinery for the manufacture of chemical and pharmaceuticals goods --- Other: (3) (4) (5) u u u u u u u u u u u u u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 7.5% 7.5% 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] - - - - - - -] - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Ins. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 1-1-2012). 66 (1) 1*** (2) (3) (4) (5) 8479 89 92 ---- Briquetting plant and machinery intended for manufacture of briquettes from agricultural and municipal waste 8479 89 99 ---- Other 8479 90 - Parts: u u 2[7.5%] 2[7.5%] 8479 90 10 --- Of machines for public works, building or the like kg. 2[7.5%] 8479 90 20 --- Of machines for the extraction of animal or fruit and vegetable fats or oil kg. 2[7.5%] 8479 90 30 --- Of machines and mechanical appliances for treating wood kg. 2[7.5%] 8479 90 40 --- Of machinery used for manufacture of chemicals and pharmaceuticals kg. 2[7.5%] 8479 90 90 --- Other kg. 2[7.5%] 8480 8480 10 00 8480 20 00 8480 30 00 8480 41 00 8480 49 00 8480 50 00 8480 60 00 8480 71 00 8480 79 00 - - - - -- -- - - - -- -- MOULDING BOXES FOR METAL FOUNDRY; MOULD BASES; MOULDING PATTERNS; MOULDS FOR METAL (OTHER THAN INGOT MOULDS), METAL CARBIDES, GLASS, MINERAL MATERIALS, RUBBER OR PLASTICS Moulding boxes for metal foundry Mould bases 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 kg. kg. kg. kg. kg. kg. kg. kg. kg. 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] - - - - - - - - - - - - - - - - 1. The tariff items 8479 89 91 and the entries relating omitted by the Notification No. 137/2006-Customs (N.T.) (w.e.f. 01-01-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 67 (2) (3) (4) (5) (1) 8481 8481 10 00 8481 20 00 8481 30 00 8481 40 00 8481 80 - - - - - TAPS, COCKS, VALVES AND SIMILAR APPLIANCES FOR PIPES, BOILER SHELLS, TANKS, VATS OR THE LIKE, INCLUDING PRESSURE-REDUCING VALVES AND THERMOSTATICALLY CONTROLLED VALVES Pressure-reducing valves Valves for oleohydraulic or pneumatic transmissions Check (non-return) valves Safety or relief valves Other appliances: kg. kg. kg. kg. 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 8481 80 10 --- Taps, cocks and similar appliances of iron or steel kg. 1[7.5%] 8481 80 20 --- Taps, cocks and similar appliances of non-ferrous metal kg. 1[7.5%] 8481 80 30 --- Industrial valves (excluding pressure- reducing valves, and thermostatically controlled valves) kg. 1[7.5%] --- Inner tube valves: 8481 80 41 ---- For bicycles 8481 80 49 ---- Other 8481 80 50 --- Expansion valves and solenoid valves for refrigerating and air conditioning appliances and machinery kg. kg. kg. 1[7.5%] 1[7.5%] 1[7.5%] 8481 80 90 --- Other kg. 1[7.5%] 8481 90 8481 90 10 8481 90 90 - --- --- Parts: Bicycles valves Other 8482 BALL OR ROLLER BEARINGS 8482 10 - Ball bearings: --- Adapter ball bearings (radial type): kg. kg. 1[7.5%] 1[7.5%] - - - - - - - - - - - - - 8482 10 11 ---- Not exceeding 50mm of bore diameter u 1[7.5%] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 68 (1) (2) (3) (4) (5) 8482 10 12 ---- Of bore diameter exceeding 50 mm but not exceeding 100 mm 8482 10 13 ---- Of bore diameter exceeding 100 mm 8482 10 20 --- Other ball bearing (radial type) of bore diameter not exceeding 50 mm 8482 10 30 --- 8482 10 40 --- --- Other ball bearing (radial type) of bore diameter exceeding 50 mm but not exceeding 100 mm Of bore diameter exceeding 100 mm Thrust ball bearings: 8482 10 51 ---- Of bore diameter not exceeding 50 mm 8482 10 52 ---- Of bore diameter exceeding 50 mm but not exceeding 100 mm 8482 10 53 ---- Of bore diameter exceeding 100 mm 8482 10 90 --- Other 8482 20 - Tapered roller bearings, including cone and tapered roller assemblies: --- Tapered roller bearings (radial type) : 8482 20 11 ---- Of bore diameter not exceeding 50 mm 8482 20 12 ---- Of bore diameter exceeding 50 mm but not exceeding 100 mm 8482 20 13 ---- Of bore diameter exceeding 100 mm 8482 20 90 --- Other 8482 30 00 8482 40 00 8482 50 - - - Spherical roller bearings Needle roller bearings Other cylindrical roller bearings: --- Radial type : 8482 50 11 ---- Of bore diameter not exceeding 50 mm 8482 50 12 ---- Of bore diameter exceeding 50 mm not exceeding 100 mm 8482 50 13 ---- Of bore diameter exceeding 100 mm u u u u u u u u u u u u u u u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] - - - - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 69 (1) (2) (3) (4) (5) u u u u kg. kg. kg. kg. kg. kg. kg. kg. 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] - - - - - - - - - - - - --- Thrust roller bearings: 8482 50 21 ---- Of bore diameter not exceeding 50 mm 8482 50 22 ---- Of bore diameter exceeding 50 mm but not exceeding 100 mm 8482 50 23 ---- Of bore diameter exceeding 100 mm 8482 80 00 8482 91 - - -- --- Other, including combined ball or roller bearings Parts: Balls, needles and rollers: Balls: 8482 91 11 ---- Of nickel alloys 8482 91 12 ---- Of tungsten carbide 8482 91 13 ---- Of special stainless steel 8482 91 14 ---- Of high speed steel 8482 91 19 ---- Other 8482 91 20 8482 91 30 --- --- Needles Rollers 8482 99 00 -- Other 8483 TRANSMISSION SHAFTS (INCLUDING CAM SHAFTS AND CRANK SHAFTS) AND CRANKS; BEARING HOUSINGS AND PLAIN SHAFT BEARINGS; GEARS AND GEARING; BALL OR ROLLER SCREWS; GEAR BOXES AND OTHER SPEED CHANGERS, INCLUDING TORQUE CONVERTERS; FLYWHEELS AND PULLEYS, INCLUDING PULLEY BLOCKS; CLUTCHES AND SHAFT COUPLINGS (INCLUDING UNIVERSAL JOINTS) 8483 10 - Transmission shafts (including cam shafts and crank shafts) and cranks: 8483 10 10 --- --- Crank shafts for sewing machines u 1[7.5%] - Other: 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 70 (1) (2) (3) (4) (5) u u u u u u u u u u u 1[15%] 1[15%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 3[u] 2[7.5%] - - - - - - - - - - - - 8483 10 91 ---- Crank shaft for engines of heading 8407 8483 10 92 ---- Crank shaft for engines of heading 8408 8483 10 99 ---- Other 8483 20 00 8483 30 00 8483 40 00 - - - Bearing housings, incorporating ball or roller bearings Bearing housings, not incorporating ball or roller bearings; plain shaft bearings Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters 8483 50 - Flywheels and pulleys, including pulley blocks: 8483 50 10 8483 50 90 8483 60 8483 60 10 8483 60 20 8483 60 90 --- --- - --- --- --- 8483 90 00 - 8484 8484 10 - Pulleys, power transmission Other Clutches and shaft couplings (including universal joints): Flexible coupling Fluid coupling Other Toothed wheels, chain sprockets and other transmission elements presented separately; parts GASKETS AND SIMILAR JOINTS OF METAL SHEETING COMBINED WITH OTHER MATERIAL OR OF TWO OR MORE LAYERS OF METAL; SETS OR ASSORTMENTS OF GASKETS AND SIMILAR JOINTS, DISSIMILAR IN COMPOSITION, PUT UP IN POUCHES, ENVELOPES OR SIMILAR PACKINGS; MECHANICAL SEALS Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal: 1. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) occurring against tariff items 8483 10 91 and 8483 10 92 (w.e.f. 28-3-2018). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for the entry in column (3) against each of them (w.e.f. 6-8-2014). 71 (1) (2) 8484 10 10 --- Asbestos metallic packings and gaskets (excluding gaskets of asbestos board reinforced with metal gauze or wire) 8484 10 90 --- Other 8484 20 00 8484 90 00 2[8486 - - -- Mechanical seals Other MACHINES AND APPARATUS OF A KIND USED SOLELY OR PRINCIPALLY FOR THE MANUFACTURE OF SEMICONDUCTOR BOULES OR WAFERS, SEMICONDUCTOR DEVICES, ELECTRONIC INTEGRATED CIRCUITS OR FLAT PANEL DISPLAYS; MACHINES AND APPARATUS SPECIFIED IN NOTE 9(C) TO THIS CHAPTER; PARTS AND ACCESSORIES 8486 10 00 -- Machines and apparatus for the manufacture of boules or wafers 8486 20 00 -- Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits 8486 30 00 -- Machines and apparatus for the manufacture of flat panel displays 8486 40 00 -- Machines and apparatus specified in Note 9(c) to this Chapter (3) kg. kg. kg. kg. u u u u (4) 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] (5) - - - - 1[7.5%] -- 1[7.5%] 1[7.5%] 1[7.5%] 8486 90 00 8487 -- -- Parts and accessories kg. 1[7.5%] MACHINERY PARTS, NOT CONTAINING ELECTRICAL CONNECTORS, INSULATORS, COILS, CONTACTS OR OTHER ELECTRICAL FEATURES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER 8487 10 00 -- Ships’ or boats’ propellers and blades therefore u 1[7.5%] 8487 90 00 -- Other kg. 1[7.5%] -- -- -- ] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for heading 8485, tariff items 8485 10 00 and 8485 90 00 and the entries relating thereto (w.e.f. 1-1-2007). 72 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 CHAPTER 85 1. This Chapter does not cover: NOTE (a) 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 7011; 1*** 2[(c) machines and apparatus of heading 8486; (d) vacuum apparatus of a kind used in medical, surgical, dental or veterinary 3[sciences (heading 9018)]; or (e) electrically heated furniture of Chapter 94.] 2. Headings 8501 to 8504 do not apply to goods described in headings 8511, 8512, 8540, 8541 or 8542. However, metal tank mercury arc rectifiers remain classified in heading 8504. 4[3. For the purposes of heading 8507, the expression “electric accumulators” includes those presented with ancillary components which contribute to the accumulator’s function of storing and supplying energy or protect it from damage, such as electrical connectors, temperature control devices (for example, thermistors) and circuit protection devices. They may also include a portion of the protective housing of the goods in which they are to be used.] 5[4.] Heading 8509 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes: 6[(a) 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 and ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading 8414), centrifugal clothes-dryers (heading 8421), dish washing machines (heading 8422), household washing machines (heading 8450), roller or other ironing machines (heading 8420 or 8451), sewing machines (heading 8452), electric scissors (heading 8467) or to electro-thermic appliances (heading 8516). 7[[5.] For the purposes of heading 8523: (a) Solid--state non--volatile storage devices” (for example, “flash memory cards” or “flash electronic storage cards”) are storage devices with a connecting socket, comprising in the same housing one or more flash memories (for example, “FLASH E2PROM”) in the form of integrated 1. The word “or” omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by s. 63(b) and the Fourth Schedule, ibid., for clause (c) (w.e.f. 1-1-2007). 3. Subs. by Act 8 of 2011, s. 60(a) (ii) and the Fourth Schedule, for “purposes (Chapter 90)” (w.e.f. 1-1-2012). 4. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 5. Existing note 3 re-numbered as note 4 by s. 141(ii) and the Fourth Schedule, ibid., (w.e.f. 1-1-2017). 6. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for clause (a) (w.e.f. 1-1-2007). 7. Existing note 4 re-numbered as note 5 by Act 28 of 2016 s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 1 circuits mounted on a printed circuit board. They may include a controller in the form of an integrated circuit and discrete passive components, such as capacitors and resistors; (b) The term “smart cards” means cards which have embedded in them one or more electronic integrated circuits (a microprocessor, random access memory (RAM) or read--only memory (ROM)) in the form of chips. These cards may contain contacts, a magnetic stripe or an embedded antenna but do not contain any other active or passive circuit elements. 1[6.] For the purposes of heading 8534, “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, semi--conductor 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, discreet 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 8542. 2[7.] For the purpose of heading 8536, “connectors for optical fibers, optical fiber bundles or cables” means connectors that simply mechanically align optical fibers end to end in a digital line system. They perform no other function, such as the amplification, regeneration or modification of a signal. 3[8.] Heading 8537 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (heading 8543). 4[9.] For the purposes of headings 8541 and 8542: (a) “Diodes, transistors and similar semi--conductor devices” are semi--conductor devices the operation of which depends on variations in resistivity on the application of an electric field; (b) “Electronic integrated circuits” are: (i) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, inductances, etc.) are created in the mass (essentially) and on the surface of a semiconductor or compound semiconductor material (for example, doped silicon, gallium arsenide, silicon germanium, indium phosphide) and are inseparably associated; (ii) Hybrid integrated circuits in which passive elements (resistors, capacitors, inductances, etc.), obtained by thin--or thick--film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, by interconnections or interconnecting cables, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components; (iii) Multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all intents and purposes indivisibly, whether or not on one or 1. Existing note 5 re-numbered as note 6 by Act 28 of 2016 s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 2. Existing note 6 re-numbered as note 7 by s. 141(ii) and the Fourth Schedule ibid., (w.e.f. 1-1-2017). 3. Existing note 7 re-numbered as note 8 by s. 141(ii) and the Fourth Schedule ibid., (w.e.f. 1-1-2017). 4. Existing note 8 re-numbered as note 9 by s. 141(ii) and the Fourth Schedule ibid., (w.e.f. 1-1-2017). 2 more insulating substrates, with or without lead frames, but with no other active or passive circuit elements. 1[(iv) Multi-component integrated circuits (MCOs): a combination of one or more monolithic, hybrid, or multi-chip integrated circuits with at least one of the following components: silicon-based sensors, actuators, oscillators, resonators or combinations thereof, or components performing the functions of articles classifiable under headings 8532, 8533, 8541, or inductors classifiable under heading 8504, formed to all intents and purposes indivisibly into a single body like an integrated circuit, as a component of a kind used for assembly onto a printed circuit board (PCB) or other carrier, through the connecting of pins, leads, balls, lands, bumps, or pads. For the purpose of this definition: (1) “Components” may be discrete, manufactured independently then assembled onto the rest of the MCO, or integrated into other components. (2) “Silicon based” means built on a silicon substrate, or made of silicon materials, or manufactured onto integrated circuit die. (3) (a) “Silicon based sensors” consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical quantities and transducing these into electric signals, caused by resulting variations in electric properties or displacement of a mechanical structure. “Physical or chemical quantities” relates to real world phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc. (b) “Silicon based actuators” consist of microelectronic and mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electrical signals into physical movement. (c) “Silicon based resonators” are components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response to an external input. (d) “Silicon based oscillators” are active components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures.] For the classification of the articles defined in this Note, headings 8541 and 8542 shall take precedence over any other heading in this Schedule, except in the case of heading 8523, which might cover them by reference to, in particular, their function. 2[10.] For the purposes of heading 8548, “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.] 1. Ins. by Act 28 of 2016, s. 141(ii) the Fourth Schedule (w.e.f. 1-1-2017). 2. Existing note 9 re-numbered as note 10 by s. 141(ii) and the Fourth Schedule ibid., (w.e.f. 1-1-2017). 3 1[SUB-HEADING NOTE Sub-heading 8527 12 covers 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 × 100 mm × 45 mm.] SUPPLEMENTARY NOTE For the purpose of heading 2[8523], “Information Technology software” means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine. Tariff Item Description of goods Unit Rate of duty (1) 8501 8501 10 8501 10 11 8501 10 12 8501 10 13 8501 10 19 8501 10 20 8501 20 00 8501 31 8501 31 11 8501 31 12 8501 31 13 8501 31 19 8501 31 20 8501 32 - --- ---- ---- ---- ---- --- - - -- --- ---- ---- ---- ---- --- -- Std. (2) (3) (4) ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) Motors of an output not exceeding 37.5 W: Prefnl. Areas (5) DC motor: Micro motor Stepper motor Wiper motor Other AC motor Universal AC or DC motors of an output exceeding 37.5 W Other DC motors; DC generators: Of an output not exceeding 750 W: DC motors: Micro motor Stepper motor Wiper motor Other DC generators Of an output exceeding 750 W but not exceeding 75 kW: u u u u u u u u u u u 3[15%] 3[15%] 3[15%] 3[15%] 3[15%] 4[15%] 5[15%] 5[15%] 5[15%] 5[15%] 5[15%] - - - - - - - - - - - 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule for “Sub-heading Notes” (w.e.f. 1-1-2007). 2. Subs. by s. 63(b) and the Fourth Schedule ibid., for “8524” (w.e.f. 1-1-2007). 3. Subs. by Act 13 of 2021, s. 104(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of sub-heading 8501 10 (w.e.f. 28-03-2021). 4. Subs. by Act 13 of 2021, s. 104(i) and the Second Schedule, for the entry in column (4) occurring against tariff item 8501 20 00 (w.e.f. 28-03-2021). 5. Subs. by Act 13 of 2021, s. 104(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of sub-headings 8501 31, 8501 32, 8501 33, 8501 34, 8501 40, 8501 51, 8501 52 and 8501 53 (w.e.f. 28-03-2021). 4 (1) 8501 32 10 8501 32 20 8501 33 8501 33 10 8501 33 20 8501 34 8501 34 10 8501 34 20 8501 34 30 8501 34 40 8501 34 50 8501 40 8501 40 10 8501 40 90 8501 51 8501 51 10 8501 51 20 8501 51 90 8501 52 8501 52 10 8501 52 20 8501 52 90 8501 53 8501 53 10 8501 53 20 8501 53 30 (2) DC motor DC generators Of an output exceeding 75 kW but not exceeding 375 kW: DC motors DC generators Of an output exceeding 375 kW: Of an output exceeding 375 kW but not exceeding 1,000 kW Of an output exceeding 1,000 kW but not exceeding 2,000 kW Of an output exceeding 2,000 kW but not exceeding 5,000 kW Of an output exceeding 5,000 kW but not exceeding 10,000 kW (3) u u u u u u u u (4) 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] Of an output exceeding 10,000 kW u 1[15%] Other AC motors, single-phase: Fractional horse power motor Other Other AC motors, multi-phase: Of an output not exceeding 750 W: Squirrel cage induction motor, 3 phase type Slipring motor Other Of an output exceeding 750 W but not exceeding 75 kW: Squirrel cage induction motor, 3 phase type Slipring motor Other Of an output exceeding 75 kW: Squirrel cage induction motor, 3 phase type Slipring motor Traction motor u u u u u u u u u u u 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] --- --- -- --- --- -- --- --- --- --- --- - --- --- - -- --- --- --- -- --- --- --- -- --- --- --- (5) - - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 13 of 2021, s. 104(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of sub-headings 8501 31, 8501 32, 8501 33, 8501 34, 8501 40, 8501 51, 8501 52 and 8501 53 (w.e.f. 28-03-2021). 5 (1) (2) 8501 53 90 --- Other (3) u (4) 1[15%] 8501 61 00 8501 62 00 8501 63 00 8501 64 8501 64 10 8501 64 20 8501 64 30 8501 64 40 - -- -- -- -- --- --- --- --- 8501 64 50 --- 8501 64 60 --- 8501 64 70 --- 8501 64 80 --- 8502 8502 11 00 8502 12 00 - -- -- AC generators (alternators): Of an output not exceeding 75 kVA u Of an output exceeding 75 kVA but not exceeding 375 kVA Of an output exceeding 375 kVA but not exceeding 750 kVA Of an output exceeding 750 kVA: Of an output exceeding 750 kVA but not exceeding 2,000 kVA Of an output exceeding 2,000 kVA but not exceeding 5,000 kVA Of an output exceeding 5,000 kVA but not exceeding 15,000 kVA Of an output exceeding 15,000 kVA but not exceeding 37,500 kVA Of an output exceeding 37,500 kVA but not exceeding 75,000 kVA Of an output exceeding 75,000 kVA but not exceeding 1,37,500 kVA Of an output exceeding 1,37,500 kVA but not exceeding 3,12,500 kVA Of an output exceeding 3,12,500 kVA ELECTRIC GENERATING SETS AND ROTARY CONVERTERS Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines): Of an output not exceeding 75 kVA Of an output exceeding 75 kVA but not exceeding 375 kVA u u u u u u u u u u u u 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 3[10%] 4[10%] (5) - - - - - - - - - - - - - - 1. Subs. by Act 13 of 2021, s. 104(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of sub-headings 8501 31, 8501 32, 8501 33, 8501 34, 8501 40, 8501 51, 8501 52 and 8501 53 (w.e.f. 28-03-2021). 2. Subs. by Act 28 of 2016, s. 141(i) and the Third Schedule , for the tariff items of heading 8501, the entry “10%” (w.e.f. 14-5-2016). 3. Subs. by Act 22 of 2007, s. 114(i), and the Second Schedule, for the tariff item 8502 11 00, the entry “10%” (w.e.f. 14-5-2007). 4. Subs. by Act 28 of 2016, s. 141(i) and the Third Schedule, for the tariff items of heading 8502, the entry “10%” (w.e.f. 14-5-2016). 6 (1) 8502 13 8502 13 10 8502 13 20 8502 13 30 8502 13 40 8502 13 50 8502 13 60 8502 20 8502 20 10 8502 20 90 8502 31 00 8502 39 8502 39 10 8502 39 20 8502 39 90 8502 40 00 8503 -- --- --- --- --- --- --- - --- --- - -- -- --- --- --- - 8503 00 - 8503 00 10 8503 00 21 8503 00 29 --- --- ---- ---- (2) (3) (4) (5) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 2[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 3[7.5%] u u u u u u u u u u u u u u Of an output exceeding 375 kVA: Of an output exceeding 375 kVA but not exceeding 1,000 kVA Of an output exceeding 1,000 kVA but not exceeding 1,500 kVA Of an output exceeding 1,500 kVA but not exceeding 2,000 KVA Of an output exceeding 2,000 kVA but not exceeding 5,000 kVA Of an output exceeding 5,000 kVA but not exceeding 10,000 kVA Of an output exceeding 10,000 kVA Generating sets with spark-ignition internal combustion piston engines: Electric portable generators of an output not exceeding 3.5 kVA Other Other generating sets: Wind-powered Other: Powered by steam engine Powered by water turbine Other Electric rotary converters PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINES OF HEADING 8501 OR 8502 Parts suitable for use solely or principally with the machines of heading 8501 or 8502: Parts of generator (AC or DC) 4[u] 5[10%] Parts of electric motor: Of DC motor Other 3[u] 3[u] 4[10%] 4[10%] - - - - - - - - - - - - - - - - 1. Subs. by 28 of 2016, s. 141(i) and the Third Schedule , for the tariff items of heading 8502, the entry “10%” (w.e.f. 14-5-2016). 2. Subs. by 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 8502 20 10, the entry “10%” (w.e.f. 14-5-2016). 3. Subs. by s. 114(i) and the Second Schedule, for the entry “7.5” (w.e.f. 14-5-2016). 4. Subs. by Act 25 of 2014, and the Third Schedule, for the tariff item “u” (w.e.f. 6-8-2014). 5. Subs. by Act 28 of 2016, and the Third Schedule, for the tariff items of heading 8503, the entry “10%” (w.e.f. 14-5-2016). 7 (1) (2) 8503 00 90 --- Other (3) 1 [u] (4) 2[7.5%] (5) - 8504 8504 10 8504 10 10 8504 10 20 8504 10 90 8504 21 00 8504 22 00 8504 23 - --- --- --- - -- -- -- ELECTRICAL TRANSFORMERS, STATIC CONVERTERS ( FOR EXAMPLE, RECTIFIERS) AND INDUCTORS Ballasts for discharge lamps or tubes: Conventional type For compact fluorescent lamps Other Liquid dielectric transformers: Having a power handling capacity not exceeding 650 kVA Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA Having a power handling capacity exceeding 10,000 kVA: u u u u u 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] - - - - - 8504 23 10 --- u 3[10%] - 8504 23 20 --- 8504 23 30 --- 8504 23 40 --- 8504 31 00 8504 32 00 - -- -- Having a power handling capacity exceeding 10,000 kVA but not exceeding 50,000 kVA Having a power handling capacity exceeding 50,000 kVA but not exceeding 1,00,000 kVA Having a power handling capacity exceeding 1,00,000 kVA but not exceeding 2,50,000 kVA Having a power handling capacity exceeding 2,50,000 kVA Other transformers: Having a power handling capacity not exceeding 1 kVA Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA u u u u u 3[10%] 3[10%] 3[10%] 4[10%] 5[10%] - - - - - 1. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for the tariff item “u” (w.e.f. 6-8-2014). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry “7.5% (w.e.f. 11-5-2007). 3. Subs. by Ac 28 of 2016, s. 141(i) and the Third Schedule, for the Heading 8504, the entry “10%” (w.e.f. 14-5-2016). 4. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 8504 31 00, the entry “10%” (w.e.f. 11-5-2007). 5. Subs. by s. 114(i) and the Second Schedule, for the tariff item 8504 32 00, the entry “10%” (w.e.f. 11-5-2007). 8 (5) (4) 1[10%] 1[10%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 2[20%] 3[10%] 3[10%] 3[10%] 4[15%] - - - - - - - - - - - - (1) 8504 33 00 8504 34 00 8504 40 8504 40 10 8504 40 21 8504 40 29 8504 40 30 8504 40 40 8504 40 90 8504 50 8504 50 10 8504 50 90 8504 90 8504 90 10 8504 90 90 8505 8505 11 8505 11 10 8505 11 90 (2) (3) u u u u u u u u U u kg. kg. -- -- - --- --- ---- ---- --- --- --- - --- --- - --- --- - -- --- --- Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA Having a power handling capacity exceeding 500 kVA Static converters: Electric inverter Rectifier: Dip bridge rectifier Other Battery chargers Voltage regulator and stabilizers (other than automatic) Other Other inductors: Choke coils (chokes) Other Parts: Of transformers Other ELECTRO-MAGNETS; PERMANENT MAGNETS AND ARTICLES INTENDED TO BECOME PERMANENT MAGNETS AFTER MAGNETISATION; ELECTRO- MAGNETIC OR PERMANENT MAGNET CHUCKS, CLAMPS AND SIMILAR HOLDING DEVICES; ELECTRO-MAGNETIC COUPLINGS, CLUTCHES AND BRAKES; ELECTRO-MAGNETIC LIFTING HEADS Permanent magnets and articles intended to become permanent magnets after magneti-sation: Of metal: Ferrite cores Other kg. kg. 5[7.5%] 5[7.5%] - - 1. Subs. by Act 28 of 2016, s. 141(i) and the Third Schedule, for the Heading 8504, the entry “10%” (w.e.f. 14-5-2016). 2. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against tariff items 8504 40 10, 8504 40 21, 8504 40 29, 8504 40 30, 8504 40 40 and 8504 40 90, for “15%” (w.e.f. 27-3-2020). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the all tariff items of heading 8504 (w.e.f. 11-5-2007). 4. Subs. by 13 of 2021, s. 104(i) and the Second Schedule, for the entry in column (4) occurring against tariff item 8504 90 90, for “10%” (w.e.f. 28-03-2021). 5. Subs. by Act 13 of 2021, s. 114(i) and the Second Schedule, for the tariff items of heading 8505, the entry “7.5%” (w.e.f. 11-5-2007). 9 (1) 8505 19 00 8505 20 00 2*** 8505 90 00 8506 8506 10 00 8506 30 00 8506 40 00 8506 50 00 8506 60 00 8506 80 8506 80 10 8506 80 90 8506 90 00 8507 8507 10 00 8507 20 00 8507 30 00 8507 40 00 6[8507 50 00 8507 60 00 8507 80 00 -- - - - - - - - - --- --- - - - - - - - - (2) (3) (4) (5) Other Electro-magnetic couplings, clutches and brakes kg. kg. 1[7.5%] 1[7.5%] Other, including parts kg. 1[7.5%] PRIMARY CELLS AND PRIMARY BATTERIES Manganese dioxide Mercuric oxide Silver oxide Lithium Air-zinc Other primary cells and primary batteries: Button Cells Other Parts ELECTRIC ACCUMULATORS, INCLUDING SEPARATORS THEREFORE, WHETHER OR NOT RECTANGULAR (INCLUDING SQUARE) Lead-acid, of a kind used for starting piston engines Other lead-acid accumulators Nickel-cadmium Nickel-iron Nickel-metal hydride Lithium-ion Other accumulators u u u u u u u kg. u u u u u u u 3[15%] 3[15%] 3[15%] 3[15%] 3[15%] 3[15%] 3[15%] 4[10%] 5[15%] 5[15%] 5[15%] 5[15%] 5[15%] 7[20%] 8[15%] - - - - - - - - - - - - - - - - -] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items of heading 8505, the entry “7.5%” (w.e.f. 11-5-2007). 2. In heading 8505, tariff item 8505 30 00 and entries relating thereto omitted by Act 21 of 2006, and the Fourth Schedule (w.e.f. 1-1-2007). 3. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for all the tariff items of heading 8506, the entry “15”% (w.e.f. 28-3-2018). 4. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items of heading 8507, the entry “10%” (w.e.f. 11-5-2007). 5. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the tariff items 8507 10 00, 8507 20 00, 8507 30 00, 8507 40 00 and 8507 50 00, the entry “15%” (w.e.f. 28-3-2018). 6. Ins. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 1-1-2012). 7. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the tariff item 8507 60 00, the entry “20%” (w.e.f. 28-3- 2018). 8. Subs. by s. 103(a) and the Second Schedule ibid., tariff item 8507 80 00, the entry “15%” (w.e.f. 28-3-2018). 10 (1) 8507 90 8507 90 10 2[8508 8508 11 00 8508 19 00 8508 60 00 8508 70 00 8509 5*** 8509 40 8509 40 10 8509 40 90 8509 80 00 8509 90 00 8510 8510 10 00 8510 20 00 8510 30 00 (2) (3) (4) (5) - --- -- -- -- -- -- -- - --- --- - - - - - Parts: Accumulator cases made of hard rubber and separators VACUUM CLEANERS With self--contained electric motor: Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 / Other Other vacuum cleaners Parts 4[ELECTRO--MECHANICAL DOMESTIC APPLIANCES, WITH SELF CONTAINED ELECTRIC MOTOR, OTHER THAN VACUUM CLEANERS OF HEADING 8508] Food grinders and mixers; fruit or vegetable juice extractors: Food grinders Other Other appliances Parts SHAVERS, HAIR CLIPPERS AND HAIR-REMOVING APPLIANCES, WITH SELF-CONTAINED ELECTRIC MOTOR Shavers Hair clippers Hair-removing appliances kg. 1[10%] - u u u kg. u u u kg. u u u 3[10%] 3[10%] 3[10%] 3[10%] 6[20%] 6[20%] 6[20%] 7[10%] 8 [20%] 8[20%] 8[20%] -- -- -- -] - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item of heading 8507, the entry “10%” (w.e.f. 11-5-2007). 2. Ins. by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the tariff items of heading 8508 (w.e.f. 11-5-2007). 4. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule for the entry in column (2) (w.e.f. 1-1-2007). 5. Tariff items 8509 10 00 to 8509 30 00 and the entries relating thereto omitted by s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 6. Subs. by Act 12 of 2020, s. 117 (a) and the Second Schedule, for the entry in column (4) occurring against items 8509 40 10, 8509 40 90 and 8509 80 00 for “10%” (w.e.f. 27-3-2020). 7. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item of heading 8509, the entry “10%” (w.e.f. 11-5-2007). 8. Subs. by Act 12 of 2020, s. 117 (a) and the Second Schedule, for the entry in column (4) occurring against items 8510 10 00, 8510 20 00 and 8510 30 00, for “10%” (w.e.f. 27-3-2020). 11 (1) (2) (3) (4) (5) 8510 90 00 - Parts kg. 1[10%] - 8511 8511 10 00 8511 20 8511 20 10 8511 20 90 8511 30 8511 30 10 8511 30 20 8511 40 00 8511 50 00 8511 80 00 8511 90 00 8512 - - --- --- - --- --- - - - - 8512 10 00 - ELECTRICAL IGNITION OR STARTING EQUIPMENT OF A KIND USED FOR SPARK-IGNITION OR COMPRESSION-IGNITION INTERNAL COMBUSTION ENGINES ( FOR EXAMPLE, IGNITION MAGNETOS, MAGNETO-DYNAMOS, IGNITION COILS, SPARKING PLUGS AND GLOW PLUGS, STARTER MOTORS); GENERATORS (FOR EXAMPLE, DYNAMOS, ALTERNATORS) AND CUT-OUTS OF A KIND USED IN CONJUNCTION WITH SUCH ENGINES Sparking plugs u 2[15%] Ignition magnetos; magneto- dynamos; magnetic flywheels: Electronic ignition magnetos Other Distributors; ignition coils: Distributors Ignition coils Starter motors and dual purpose starter generators Other generators Other equipment Parts ELECTRICAL LIGHTING OR SIGNALLING EQUIPMENT (EXCLUDING ARTICLES OF HEADING 8539), WINDSCREEN WIPERS, DEFROSTERS AND DEMISTERS, OF A KIND USED FOR CYCLES OR MOTOR VEHICLES Lighting or visual signalling equipment of a kind used on bicycles u u u u u u u kg. 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] u 3[15%] - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, ibid., for the tariff item of heading 8510, the entry “10%” (w.e.f. 11-5-2007). 2. Subs. by Act 13 of 2018, s. 103 (a) and the Second Schedule for all the tariff items of heading 8511, the entry “15%” (w.e.f. 28-3-2018). 3. Subs. by Act 23 of 2019, s. 88(a) and the Fourth Schedule for tariff items 8512 10 00, 8512 20 10, 8512 20 20, 8512 20 90, 8512 30 10, 8512 30 90 and 8512 40 00, the entry “15%” (w.e.f. 1-08-2019). 12 8512 20 20 --- Other automobile lighting equipment (1) 8512 20 - 8512 20 10 --- 8512 20 90 8512 30 8512 30 10 8512 30 90 8512 40 00 8512 90 00 8513 8513 10 8513 10 10 8513 10 20 8513 10 30 8513 10 40 8513 10 90 8513 90 00 8514 --- - --- --- - - - --- --- --- --- --- - (2) (3) (4) (5) Other lighting or visual signaling equipment: Head lamps, tail lamps, stop lamps, side lamps and blinkers Other Sound signalling equipment: Horns Other Windscreen wipers, defrosters and demisters u u u u u u 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] Parts kg. 2[15%] PORTABLE ELECTRIC LAMPS DESIGNED TO FUNCTION BY THEIR OWN SOURCE OF ENERGY (FOR EXAMPLE, DRY BATTERIES, ACCUMULATORS, MAGNETOS), OTHER THAN LIGHTING EQUIPMENT OF HEADING 8512 Lamps: Torch Other flash-lights excluding those for photographic purposes Miners’ safety lamps Magneto lamps Other 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 u u u U u kg. 3[10%] 4[7.5%] 4[7.5%] 4[7.5%] 4[7.5%] 4[7.5%] - - - - - - - - - - - - - 1. Subs. by Act 23 of 2019, s. 88(a) and the Fourth Schedule, for tariff items 8512 10 00, 8512 20 10, 8512 20 20, 8512 20 90, 8512 30 10, 8512 30 90 and 8512 40 00, the entry “15%” (w.e.f. 1-08-2019). 2. Subs. by Act 13 of 2021, s. 104(i) and the Second Schedule, for the entry in column (4) occurring against tariff items 8512 90 00, 8536 41 00 and 8536 49 00 for “10%” (w.e.f. 28-03-2021). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the tariff items 8513 10 10, the entry “10%” (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items of heading 8513, the entry “7.5%” (w.e.f. 11-5-2007). 13 (1) 8514 10 00 8514 20 00 8514 30 8514 30 10 8514 30 90 8514 40 00 (2) (3) (4) (5) - - - --- --- - Resistance heated furnaces and ovens Furnaces and ovens functioning by induction ordielectric loss Other furnaces and ovens: For melting Other Other equipment for the heat treatment of materials by induction or dielectric loss u u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 8514 90 00 - Parts kg. 1[7.5%] 8515 8515 11 00 8515 19 00 8515 21 8515 21 10 8515 21 20 8515 21 90 8515 29 00 8515 31 00 8515 39 8515 39 10 ELECTRIC (INCLUDING ELECTRICALLY HEATED GAS), LASER OR OTHER LIGHT OR PHOTO BEAM, ULTRASONIC, ELECTRON BEAM, MAGNETIC PULSE OR PLASMA ARC SOLDERING, BRAZING OR WELDING MACHINES AND APPARATUS, WHETHER OR NOT CAPABLE OF CUTTING; ELECTRIC MACHINES AND APPARATUS FOR HOT SPRAYING OF METALS OR CERMETS Brazing or soldering machines and apparatus: Soldering irons and guns Other Machines and apparatus for resistance welding of metal: Fully or partly automatic: Automatic spot welding machinery Automatic butt welding machinery Other Other Machines and apparatus for arc (including plasma arc) welding of metals: Fully or partly automatic Other: AC arc welding machinery u u u u u u u u - -- -- - -- --- --- --- -- - -- -- --- 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items of heading 8514 & 8515 the entry “7.5%” (w.e.f. 11-5-2007). 2. Subs. by Act 12 of 2020, s. 117 (a) and the Second Schedule, for the tariff items 8515 11 00, 8515 19 00, 8515 21 10, 8515 21 20, 8515 21 90, 8515 29 00, 8515 31 00 and 8515 39 10, 8515 39 90, 8515 80 10 and 8515 80 90, for “7.5%” (w.e.f. 27-3-2020). 14 (1) 8515 39 20 8515 39 90 8515 80 8515 80 10 8515 80 90 8515 90 00 8516 8516 10 00 8516 21 00 8516 29 00 8516 31 00 8516 32 00 8516 33 00 8516 40 00 8516 50 00 8516 60 00 (2) (3) (4) (5) --- --- - --- --- - - - -- -- - -- -- -- - - - - Argon arc welding machinery Other Other machines and apparatus: High-frequency plastic welding machine Other Parts ELECTRIC INSTANTANEOUS OR STORAGE WATER HEATERS AND IMMERSION HEATERS; ELECTRIC SPACE HEATING APPARATUS AND SOIL HEATING APPARATUS; ELECTRO- THERMIC HAIR-DRESSING APPARATUS ( FOR EXAMPLE, HAIR DRYERS, HAIR CURLERS, CURLING TONG HEATERS) AND HAND DRYERS; ELECTRIC SMOOTHING IRONS; OTHER ELECTRO- THERMIC APPLIANCES OF A KIND USED FOR DOMESTIC PURPOSES; ELECTRIC HEATING RESISTORS, OTHER THAN THOSE OF HEADING 8545 Electric instantaneous or storage water heaters - and immersion heaters Electric space heating apparatus and electric soil heating apparatus: Storage heating radiators Other Electro-thermic hair-dressing or hand- drying apparatus : Hair dryers Other hair-dressing apparatus Hand-drying apparatus Electric smoothing irons Microwave ovens Other ovens; cookers, cooking plates, boiling rings, grillers and roasters Other electro-thermic appliances: u u u u 1[10%] 1[10%] 1[10%] 1[10%] kg. 2[7.5%] - - - - - u 3[20%] - u u u u u u u u 3[20%] 3[20%] 3[20%] 3[20%] 3[20%] 3[20%] 4[20%] 3[20%] - - - - - - - - 1. Subs. by Act 12 of 2020, s. 117 (a) and the Second Schedule, for the tariff items 8515 11 00, 8515 19 00, 8515 21 10, 8515 21 20, 8515 21 90, 8515 29 00, 8515 31 00 and 8515 39 10, 8515 39 90, 8515 80 10 and 8515 80 90, for “7.5%” (w.e.f. 27-3-2020). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items of heading 8514 & 8515 the entry “7.5%” (w.e.f. 11-5-2007). 3. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the tariff items 8516 10 00, 8516 21 00, 8516 29 00, 8516 31 00, 8516 32 00, 8516 33 00, 8516 40 00 and 8516 60 00, 8516 71 00, 8516 72 00, 8516 79 10, 8516 79 20, 8516 79 90 and 8516 80 00, for “10%” (w.e.f. 27-3-2020). 4. Subs. vide Notification No. 91/2017 Customs dated 14-12-2017 for the “[10%]30” 15 (1) 8516 71 00 8516 72 00 8516 79 8516 79 10 8516 79 20 -- -- -- --- --- (2) Coffee or tea makers Toasters Other: Electro-thermic fluid heaters Electrical or electronic devices for repelling insects (for example, mosquitoes or other similar kind of inscets) 8516 79 90 --- Other (3) (4) (5) u u u u u u kg. 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 2[10%] - - - - - - - Electric heating resistors Parts TELEPHONE SETS, INCLUDING TELEPHONES FOR CELLULAR NETWORKS OR FOR OTHER WIRELESS NETWORKS; OTHER APPARATUS FOR THE TRANSMISSION OR RECEPTION OF VOICE, IMAGES OR OTHER DATA, INCLUDING APPARATUS FOR COMMUNICATION IN A WIRED OR WIRELESS NETWORK (SUCH AS A LOCAL OR WIDE AREA NETWORK), OTHER THAN TRANSMISSION OR RECEPTION APPARATUS OF HEADING 8443, 8525, 8527 OR 8528 Telephone sets, including telephones for cellular networks or for other wireless networks: Line telephone sets with cordless handsets: 8516 80 00 8516 90 00 3[8517 - - -- -- -- -- -- 8517 11 8517 11 10 8517 11 90 8517 12 Push button type Other u u Free Free Telephones for cellular networks or for other wireless networks: 4[---- Telephones for cellular networks: 8517 12 11---- -- Mobile phones, other than push button type u 20% 1. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the tariff items 8516 10 00, 8516 21 00, 8516 29 00, 8516 31 00, 8516 32 00, 8516 33 00, 8516 40 00 and 8516 60 00, 8516 71 00, 8516 72 00, 8516 79 10, 8516 79 20, 8516 79 90 and 8516 80 00, for “10%” (w.e.f. 27-3-2020). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items of heading 8516 the entry “10%” (w.e.f. 11-5-2007). 3. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for heading 8517, sub-heading 8517 11, tariff items 8517 11 10, 85 17 11 90, sub-heading 85 17 19, tariff items 8517 1911 to 8517 30 00, sub-heading 85 17 50, tariff items 8517 50 10 to 8517 50 99, sub-heading 8517 80, tariff items 8517 8010 to 8517 80 90, sub-heading 85 17 90, tariff items 85 17 90 10 and 85 17 90 90 and the entries relating thereto (w.e.f. 1-1-2007). 4. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff items 8517 12 10 and 8517 12 90 and entries relating thereto (w.e.f. 1-1-2020). 16 (1) 8517 12 19 8517 12 90 8517 18 8517 18 10 8517 18 90 8517 61 00 8517 62 8517 62 10 8517 62 20 8517 62 30 8517 62 40 8517 62 50 8517 62 60 8517 62 70 8517 62 90 8517 69 8517 69 10 8517 69 20 3*** 8517 69 40 -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- (5) - -] (3) u u u u (4) 20% 20% Free Free (2) ---- --- Mobile phones, push button type Telephones for other wireless networks Other: Push button type Other Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Base stations u 1[20%] Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: PLCC equipment Voice frequency telegraphy Modems (modulators-- demodulators) High bit rate digital subscriber line system (HDSL) Digital loop carrier system(DLC) Synchronous digital hierarchy system(SDH) Multiplexers, statistical multiplexers Other Other: ISDN System ISDN terminal adaptor X 25 Pads u u u u u u u u u u u Free Free Free Free Free Free Free 2[20%] Free Free Free 1. Subs. by Act 51 of 1975 w.e.f. 12-10-2018 Vide Notification No. 74/2018-Customs Dated 11-10-2018, for, “Free”. 2. Subs. by Act 13 of 2018, s. 103(b) and the second Schedule for the “tariff item 8517 62 90, the entry “20%”, (w.e.f. 28-3-2018). 3. Tariff item 8517 69 30 and the entries relating thereto, omitted by Act 23 of 2019, s. 88(b) and the Fifth Schedule (w.e.f. 1-1-2020). 17 (1) 8517 69 50 8517 69 60 8517 69 70 8517 69 90 8517 70 8517 70 10 8517 70 90 8518 8518 10 00 8518 21 00 8518 22 00 8518 29 00 8518 30 00 -- -- -- -- -- -- -- - - -- - -- - (2) Subscriber end equipment Set top boxes for gaining access to internet Attachments for telephones Other Parts: (5) (3) u u u u (4) Free Free Free 1[20%] Populated, loaded or stuffed 2[u] 3[20%] kg. 4[15%] -] printed circuit boards Other 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 LOUDSPEAKERS; AUDIO- FREQUENCY ELECTRIC AMPLIFIERS; ELECTRIC SOUND AMPLIFIER SETS Microphones and stands therefor u 5[15%] Loudspeakers, whether or not mounted in their enclosures: Single loudspeakers, mounted in their enclosures Multiple loudspeakers, mounted in the same enclosure Other Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers u u u u 6[15%] 6[15%] 5[15%] 5[15%] - - - - - 8518 40 00 - Audio-frequency electric amplifiers u 5[15%] - 1. Subs. by Act 51 of 1975 w.e.f. 12-10-2018 Vide Notification No. 74/2018-Customs Dated 11-10-2018, for “40[10%]”. 2. Subs. by Act 25 of 2014, s. 94 and the Third Schedule for in tariff items 8517 70 10, 8518 90 00 and 8538 10 10, for the entry in column (3) against each of them, the entry “u” (w.e.f. 6-8-2014). 3. Subs by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against tariff item 8517 70 10, for “10%” (w.e.f. 27-3-2020). 4. Subs. by Act 13 of 2018 s. 103(a) and the Second Schedule, for tariff item 8517 70 90, the entry “15%” (w.e.f. 28-3- 2018). 5. Subs. by s. 103(a) and second Schedule, ibid., for the tariff items 8518 10 00, 8518 29 00, 8518 30 00 and 8518 40 00, the entry “15%” (w.e.f. 28-3-2018). 6. Subs. by Act 23 of 2019 s. 88(a) and the Fourth Schedule, for the tariff items 8518 21 00 and 8518 22 00, the entry “15%” (w.e.f. 1-08-2019). 18 (1) 8518 50 00 8518 90 00 3[8519 8519 20 00 8519 30 00 8519 50 00 8519 81 00 8519 89 8519 89 10 8519 89 20 8519 89 30 8519 89 40 8519 89 90 4*** 8521 - - -- -- -- -- -- -- -- -- -- -- -- -- 8521 10 8521 10 11 - --- ---- 8521 10 12 ---- (2) Electric sound amplifier sets Parts SOUND RECORDING OR REPRODUCING APPARATUS Apparatus operated by coins, banknotes, bank cards, tokens or by other means of payment Turntables (record--decks) Telephone answering machines Other apparatus: Using magnetic, optical or semiconductor media Other: Audio Compact disc player Compact disc changer including mini disc player or laser disc player Time Code recorder MP--3 player Others VIDEO RECORDING OR REPRODUCING APPARATUS, WHETHER OR NOT INCORPORATING A VIDEO TUNER Magnetic tape-type: Cassette tape-type: Professional video tape recorders with 3 /4” or 1” tape Video recorders betacam or betacam SP or digital betacam S- VHS or digital-S 8521 10 19 ---- --- Other Spool type: (3) u 2[u] (4) 1[10%] 1[10%] (5) - - u u u u u u u u u u u u 1[10%] -- 1[10%] Free 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] -- -- -- -- -- -- --] - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the tariff items of heading 8518, 8519, 8521, 8522, 8523, the entry “10%” (w.e.f. 11-5-2007). 2. Subs. by Act 25 of 2014, s. 94 and the Third Schedule for in tariff items 8517 70 10, 8518 90 00 and 8538 10 10, for the entry in column (3) against each of them, the entry “u” (w.e.f. 6-8-2014). 3. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for heading 8519, the tariff items 8519 10 00 to 8519 93 00, sub-heading 8519 99, tariff items 8519 99 10 to 8519 99 90 and the entries relating thereto 4. Heading 8520, tariff items 8520 10 00 to 8520 32 00, sub-heading 8520 33, tariff items 8520 33 10, 8520 33 90, sub-heading 8520 39, tariff items 8520 39 10, 8520 39 90, sub-heading 8520 90, tariff items 8520 90 10 and 8520 90 90 and the entries relating thereto, omitted by s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 19 (1) (2) (3) (4) (5) - - - - - - - - - - - 8521 10 21 ---- 8521 10 22 ---- 8521 10 29 8521 10 91 ---- --- ---- 8521 10 92 ---- 8521 10 99 8521 90 8521 90 10 8521 90 20 8521 90 90 8522 8522 10 00 8522 90 00 4[8523 8523 21 00 --- - --- --- --- - - -- -- Professional video tape recorders with ¾” or 1” tape Video recorders betacam or betacam SP or digital betacam S-VHS or digital-S Other Other: Professional video tape recorders with 3/4” or 1” tape solid state or otherwise u u u u u Video recorders betacam or betacam SP or digital betacam S-VHS or digital-S u u u u Other Other: Video duplicating system with master and slave control DVD player Other PARTS AND ACCESSORIES SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE APPARATUS OF HEADINGS 3[8519 OR 8521] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 2[20%] Pick-up cartridges Other kg. kg. 1[10%] 1[10%] DISCS, TAPES, SOLID--STATE NON-- VOLATILE STORAGE DEVICES, “SMART CARDS” AND OTHER MEDIA FOR THE RECORDING OF SOUND OR OF OTHER PHENOMENA, WHETHER OR NOT RECORDED, INCLUDING MATRICES AND MASTERS FOR THE PRODUCTION OF DISCS, BUT EXCLUDING PRODUCTS OF CHAPTER 37 Magnetic media: Cards incorporating a magnetic stripe u 1[10%] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the tariff items of heading 8518, 8519, 8521, 8522, 8523, the entry “10%” (w.e.f. 11-5-2007). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff item 8521 90 90, the entry “20%” (w.e.f. 1-08-2019). 3. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for “8519 TO 8521” (w.e.f. 1-1-2012). 4. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for heading 8523, sub-heading 8523 11, tariff items 8523 1111 to 8523 11 29, sub-heading 852312, tariff items 852312 11 to 852312 29, sub-heading 8523 13, tariff item 8523 1311 to 8523 1329. sub-heading 8523 20, tariff items 8523 2010 to 8523 3000, sub-heading 8523 90, tariff items 8523 9010 to 8523 9090 and the entries relating thereto (w.e.f. 1-1-2007). 20 (1) 8523 29 8523 29 10 8523 29 20 8523 29 30 8523 29 40 8523 29 50 8523 29 60 8523 29 70 8523 29 80 8523 29 90 8523 40 8523 41 8523 41 10 8523 41 20 -- -- -- -- -- -- -- -- -- -- 2[- - - - - - - - - 8523 41 30 - - - 8523 41 40 8523 41 50 8523 41 60 8523 41 90 8523 49 8523 49 10 8523 49 20 8523 49 30 - - - - - - - - - - - - - - - - - - - - - - - (2) Other: Audio cassettes Video cassettes Video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls 3/4” and 1” video cassettes 1/2” video cassettes suitable to work with betacam, betacam SP/M II and VHS type VCR Other video cassettes and tapes %" and 1" video cassettes All kinds of Magnetic discs Cartridge tape Other Optical media: Optical media: Unrecorded: Compact disc (Audio/video) Blank master discs (that is, substrate) for producing stamper for compact disc Matrices for production of records; prepared record blank Cartridge tape 1/2” Videocassette suitable to work with digital VCR DVD Other Other: Compact disc (Audio) Compact disc (video) Stamper for CD audio, CD video and CD-ROM (3) (4) (5) u u u u u u u u u u u u u u u u u u u 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the tariff items of heading 8518, 8519, 8521, 8522, 8523, the entry “10%” (w.e.f. 11-5-2007). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for sub-heading 8523 40, tariff item 8523 40 10 to 8523 40 90 and the entries relating thereto (w.e.f. 1-1-2012). 21 (1) 8523 49 40 8523 49 50 8523 49 60 8523 49 70 - - - - - - - - - - - - (2) DVD Matrices for production of records; prepared record blank Cartridge tape 1/2” Videocassette suitable to work with digital VCR 8523 49 90 - - - Other 8523 51 00 2[8523 52 8523 52 10 8523 52 20 8523 52 90 -- -- -- -- -- 3[8523 59 --- Solid-state non-volatile storage devices Smart Cards SIM Cards Memory Cards Other Other 8523 59 10 8523 59 90 8523 80 8523 80 10 8523 80 20 8523 80 30 8523 80 40 8523 80 50 8523 80 60 8523 80 90 4*** -- -- -- -- -- -- -- -- -- -- Proximity cards and tags Other Other: Gramophone records Information technology software Audio-visual news or audio visual views Children’s video films Video tapes of educational nature 2-D/ 3D computer graphics Other (3) (4) (5) u u u u u u u u u u u u u u u u u u 10% 10% 10% 10% - - - - 10% -] 1[10%] Free Free Free Free 1[10%] 1[10%] Free 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - -] - - - - -] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule for the tariff items of heading 8518, 8519, 8521, 8522, 8523, the entry “10%” (w.e.f. 11-5-2007). 2. Subs. by Notification No.: 137/2006-Customs (N.T.), w.e.f. 1.1.2007. 3. Subs. by Notification No.: 137/2006-Customs (N.T.), w.e.f. 1.1.2007. 4. Heading 8524, sub-heading 8524 10, tariff items 8524 10 10,8524 10 90, sub-heading 8524 31, tariff items 8524 31 11 to 8524 31 90, sub-heading 8524 32, tariff items 8524 32 10, 8524 32 90, sub-heading 8524 39, tariff items 8524 39 10 to 8524 39 90, sub-heading 8524 40, tariff items 8524 40 11 to 8524 40 90, sub-heading 8524 51, tariff items 8524 51 11 to 8524 5190, sub-heading 8524 52, tariff items 8524 52 11 to 8524 52 90, sub-heading 8524 53, tariff itins 8524 53 11 to 8524 60 00, sub-heading 8524 91, tariff items 8524 91 11 to 8524 91 90, sub-heading 8524 99, tariff items 8524 99 10 to 8524 99 99 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 22 (1) 1[8525 8525 50 8525 50 10 8525 50 10 8525 50 20 8525 50 30 8525 50 40 3*** 8525 50 90 8525 60 4[8525 60 00- 8525 80 10 8525 80 20 8525 80 30 8525 80 90 8526 8526 10 00 -- -- -- -- -- -- -- -- -- -- -- -- -- - - (2) (3) (4) (5) TRANSMISSION APPARATUS FOR RADIO -BROADCASTING OR TELEVISION, WHETHER OR NOT INCORPORATING RECEPTION APPARATUS OR SOUND RECORDING OR REPRODUCING APPARATUS; TELEVISION CAMERAS, DIGITAL CAMERAS AND VIDEO CAMERA RECORDERS Transmission apparatus: Radio broadcast transmitter Radio broadcast transmitter TV broadcast transmitter Broadcast equipment sub-system Communication jamming equipment Other Transmission apparatus incorporating reception apparatus: Transmission apparatus incorporating reception apparatus Television Cameras Digital cameras video camera recorders Other RADAR APPARATUS, RADIO NAVIGATIONAL AID APPARATUS AND RADIO REMOTE CONTROL APPARATUS Radar apparatus Other: u u u u u u u u u u u 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] -- -- -- -- -- 2[7.5%] -- Free 5[20%] 5[20%] 5[20%] 5[20%] -] -- -- -- --] u 6[7.5%] - 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for heading 8525, sub-heading 8525 10, tariff items 8525 10 10 to 8525 10 90, sub-heading 8525 20, tariff items 8525 20 11 to 8325 40 00 and the entries relating thereto, (w.e.f. 1-1- 2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items of heading 8525, the entry “7.5%” (w.e.f. 11-5-2007). 3. Heading 8525, the tariff item 8525 50 50 and the entries relating thereto omitted by Act 28 of 2016, s. 141(i) and the Third Schedule (w.e.f. 14-5-16). 4. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for heading 8525, for sub-heading 8525 60 and tariff items 8525 60 11 to 8525 60 99 and the entries relating thereto (w.e.f. 1-1-2020). 5. Subs. by s. 88(a) and the Fourth Schedule, for tariff items 8525 80 10, 8525 80 20, 8525 80 30 and 8525 80 90, the entry “20%” (w.e.f. 1-08-2019). 6. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items of heading 8526, the entry “7.5”% (w.e.f. 11-5-2007). 23 (1) 8526 91 8526 91 10 8526 91 20 8526 91 30 8526 91 40 8526 91 50 8526 91 90 8526 92 00 2[8527 8527 12 00 8527 13 00 8527 19 00 8527 21 00 8527 29 00 8527 91 00 8527 92 00 (2) (3) (4) (5) -- --- --- --- --- --- --- -- -- -- -- -- -- -- -- -- -- -- Radio navigational aid apparatus: Direction measuring equipment Instrument landing system Direction finding equipment Non-directional beacon VHF omni range equipment Other Radio remote control apparatus RECEPTION APPARATUS FOR RADIO BROAD CASTING, WHETHER OR NOT COMBINED, IN THE SAME HOUSING, WITH SOUND RECORDING OR REPRODUCING APPARATUS OR A CLOCK Radio-- broadcast receivers capable of operating without an external source of power: Pocket--size radio cassette— players Other apparatus combined with sound recording or reproducing apparatus Other Radio-- broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles: Combined with sound recording or reproducing apparatus Other Other: Combined with sound recording or reproducing apparatus Not combined with sound recording or reproducing apparatus but combined with a clock u u u u u u u u u u u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] - - - - - - - -- -- -- -- -- -- -- 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items of heading 8526, the entry “7.5”% (w.e.f. 11-5-2007). 2. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for heading 8527, tariff items 8527 12 00 to 8527 39 00, sub-heading 8527 90, tariff items 8527 90 11 to 8527 90 90 and the entries relating thereto, (w.e.f. 1-1-2007). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items of heading 8527 & 8528, the entry “10%” (w.e.f. 11-5-2007). 24 (1) (2) 1[8527 99 00-- -- Other (3) u (4) 10% (5) -] 2[8528 3[8528 42 00 8528 49 00 8528 52 00 8528 59 00 8528 62 00 8528 69 00 -- -- -- - -- -- - -- -- -- MONITORS AND PROJECTORS, NOT INCORPORATING TELEVISION RECEPTION APPARATUS; RECEPTION APPARATUS FOR TELEVISION, WHETHER OR NOT INCORPORATING RADIOBROADCAST RECEIVERS OR SOUND OR VIDEO RECORDING OR REPRODUCING APPARATUS Cathode-ray tube monitors : Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471 Other Other monitors: Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471 Other Projectors: Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471 u 10% u u u u 10% 10% 10% 10% - - - - - Other u 10% -] Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus: 8528 71 00 -- Not designed to incorporate a video display or screen u 4[20%] -- 1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule in heading 8527, for sub-heading 8527 99 and tariff items 8527 99 11 to 8527 99 90 and the entries relating thereto, (w.e.f. 1-1-2020). 2. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for heading 8528, sub-heading 8528 12, tariff items 8528 12 11 to 8528 12 99, sub-heading 8528 13, tariff items 8528 13 10, 8528 13 90, sub-heading 8528 21, tariff items 8528 21 10 to 8528 22 00, sub-heading 8528 30, tariff items 8528 30 10 to 8528 30 30 and the entries relating thereto, (w.e.f. 1-1- 2007). 3. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for heading 8528, for tariff items 8528 41 00 to 8528 69 00 and the entries relating thereto (w.e.f. 14-5-2016). 4. Subs. vide Notification No. 91/2017-Customs dated 14.12.2017 for “[10%]30” 25 (1) 8528 72 8528 72 11 8528 72 12 8528 72 13 8528 72 14 8528 72 15 8528 72 16 8528 72 17 8528 72 18 8528 72 19 2[8528 73 8528 73 10 8528 73 90 8529 -- -- -- -- -- -- -- -- -- -- -- -- -- 8529 10 - (3) (4) (5) u u u u u u u u u u u 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 3[10%] 3[10%] -- -- -- -- -- -- -- -- -- -- -] (2) Other, colour: Television set of screen size upto 36 cm Television set of screen size exceeding 36 cm but not exceeding 54 cm Television set of screen size exceeding 54 cm but not exceeding 68 cm Television set of screen size exceeding 68 cm but not exceeding 74 cm Television set of screen size exceeding 74 cm but not exceeding 87 cm Television set of screen size exceeding 87 cm but not exceeding 105 cm Television set of screen size exceeding 105 cm Liquid crystal display television set of screen size below 63 cm Other Other, Monochrome:] Liquid crystal display television set of screen size below 25 cm Other PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE APPARATUS OF HEADINGS 8525 TO 8528 Aerials and aerial reflectors of all kinds; parts suitable for use there with: 8529 10 11 --- ---- Dish antenna: For communication jamming equipment 4 [u] 5[7.5%] - 1. Subs. vide Notification No. 91/2017-Customs dated 14.12.2017 for “[10%]30”. 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule for heading 8528, sub-heading 8528 73 and the entries relating thereto (w.e.f. 8-5-2011). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items of heading 8527 & 8528, the entry “10%” (w.e.f. 11-5-2007). 4. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for all the tariff items of headings 8503, 8529, 8532, 8533, 8534, 8535 and 8536, the entry “u” (w.e.f. 6-8-2014). 5. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items of heading 8528, the entry “7.5%” (w.e.f. 11-5-2007). 26 (5) - - - - - - - - - - 1[u] 3[10%] 1[u] 2[7.5%] 1[u] 2[7.5%] 1[u] 4[15%] 1[u] 2[7.5%] 1[u] 2[7.5%] u 1[u] 15% 4[15%] -] - (1) (2) 8529 10 12 ---- For amateur radio communication equipment 8529 10 19 8529 10 21 ---- --- ---- Other Other aerials or antenna: For communication jamming equipment (3) 1 [u] (4) 2[7.5%] 1[u] 3[10%] 1[u] 2[7.5%] 8529 10 22 ---- For amateur radio communication equipment 1[u] 2[7.5%] Other Other: For communication jamming equipment For amateur radio communication equipment Other Other: For communication jamming equipment For amateur radio communication equipment Open cell for television set Other ELECTRICAL SIGNALLING, SAFETY OR TRAFFIC CONTROL EQUIPMENT FOR RAILWAYS, TRAMWAYS, ROADS, INLAND WATERWAYS, PARKING FACILITIES, PORT INSTALLATIONS OR AIRFIELDS (OTHER THAN THOSE OF HEADING 8608) Equipment for railways or tramways: 8529 10 29 8529 10 91 ---- --- ---- 8529 10 92 ---- 8529 10 99 8529 90 8529 90 10 8529 90 20 5[8529 90 30 8529 90 90 8530 8530 10 8530 10 10 8530 10 20 8530 80 00 ---- - --- --- --- --- - --- --- - For railways For tramways Other equipment u u u 6[7.5%] 6[7.5%] 6[7.5%] - - - 1. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for all the tariff items of headings 8503, 8529, 8532, 8533, 8534, 8535 and 8536, the entry “u” (w.e.f. 6-8-2014). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items of heading 8529, the entry “7.5%” (w.e.f. 11-5-2007). 3. Subs. by s. 114(i), s. 114 and the Second Schedule, for all the tariff items of heading 8529 10 19, 8529 10 29, 8529 10 99, 8529 90 90, the entry “10%” (w.e.f. 11-5-2007). 4. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for tariff items 8529 10 99 and 8529 90 90, the entry “15%”, (w.e.f. 28-3-2018). 5. Ins. by Act 12 of 2020, s. 117(b) and the Third Schedule (w.e.f. 27-3-2020). 6. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items of heading 8530, the entry “7.5%” (w.e.f. 11-5-2007). 27 (1) 8530 90 00 - 8531 8531 10 8531 10 10 8531 10 20 8531 10 90 3[8531 20 00 8531 80 00 8531 90 00 8532 8532 10 00 8532 21 00 8532 22 00 8532 23 00 8532 24 00 8532 25 00 8532 29 8532 29 10 8532 29 90 8532 30 00 - --- --- --- - - - - - -- -- -- -- -- -- --- --- - (2) Parts (3) kg. (4) 1[7.5%] (5) - ELECTRIC SOUND OR VISUAL SIGNALLING APPARATUS (FOR EXAMPLE, BELLS, SIRENS, INDICATOR PANELS, BURGLAR OR FIRE ALARMS), OTHER THAN THOSE OF HEADING 8512 OR 8530 Burglar or fire alarms and similar apparatus: Burglar alarm Fire alarm Other Indicator panels incorporating liquid crystal devices (LCD) or light-emitting diodes (LED) Other apparatus Parts ELECTRICAL CAPACITORS, FIXED, VARIABLE OR ADJUSTABLE (PRE- SET) Fixed capacitors designed for use in 50 or 60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors) Other fixed capacitors: Tantalum Aluminium electrolytic Ceramic dielectric, single layer Ceramic dielectric, multilayer Dielectric of paper or plastics Other: Of dielecteric of mica Other Variable or adjustable (pre-set) capacitors u u u u 2[10%] 2[10%] 2[10%] Free u kg. 2[10%] 2[10%] 4 [u] Free 4[u] 4[u] 4[u] 4[u] 4[u] 4[u] 4[u] 4[u] Free Free Free Free Free Free Free Free - - - -] - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items of heading 8530, the entry “7.5%” (w.e.f. 11-5-2007). 2. Subs. by, s. 114(i) and the Second Schedule, ibid., for all the tariff items of heading 8531, the entry “7.5%” (w.e.f. 11-5-2007). 3. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for tariff item 8531 20 00 and the entries relating thereto (w.e.f. 14-5-2016). 4. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for all the tariff items of headings 8503, 8529, 8532, 8533, 8534, 8535 and 8536, the entry “u” (w.e.f. 6-8-2014). 28 (1) 8532 90 00 - 8533 - - -- --- ---- ---- --- ---- ---- -- --- ---- ---- --- --- ---- - -- --- --- --- -- 8533 10 00 8533 21 8533 21 11 8533 21 19 8533 21 21 8533 21 29 8533 29 8533 29 11 8533 29 19 8533 29 21 8533 29 29 8533 31 8533 31 10 8533 31 20 8533 31 90 8533 39 8533 39 10 8533 39 20 8533 39 90 (2) Parts (3) 1[u] (4) Free (5) - ELECTRICAL RESISTORS (INCLUDING RHEOSTATS AND POTENTIOMETERS), OTHER THAN HEATING RESISTORS Fixed carbon resistors, composition film types Other fixed resistors: For a power handling capacity not exceeding 20 W: 1[u] Free - Of bare wire: Of nichrome Other Of insulated wire: Of nichrome Other Other: Of bare wire: Of nichrome Other Of insulated wire: Of nichrome Other Wirewound variable resistors, including rheostats and potentiometers: For a power handling capacity not exceeding 20 W: Potentiometers Rheostats Other Other: Potentiometers Rheostats Other 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] Free Free Free Free Free Free Free Free Free Free Free Free Free Free - - - - - - - - - - - - - - 1. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for all the tariff items of headings 8503, 8529, 8532, 8533, 8534, 8535 and 8536, the entry “u” (w.e.f. 6-8-2014). 29 (1) 8533 40 8533 40 10 8533 40 20 8533 40 30 8533 40 90 8533 90 00 8534 00 00 8535 8535 10 8535 10 10 8535 10 20 8535 10 30 8535 10 40 8535 10 50 8535 10 90 8535 21 8535 21 11 8535 21 12 8535 21 13 8535 21 19 8535 21 21 (2) (3) (4) (5) Other variable resistors, including rheostats and potentiometers: Potentiometers Rheostats Thermistors Other Parts PRINTED CIRCUITS ELECTRICAL APPARATUS FOR SWITCHING OR PROTECTING ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS (FOR EXAMPLE, SWITCHES, FUSES, LIGHTNING ARRESTERS, VOLTAGE LIMITERS, SURGE SUPPRESSORS, 2[PLUGS AND OTHER CONNECTORS], JUNCTION BOXES), FOR A VOLTAGE EXCEEDING 1,000 VOLTS Fuses: For switches having rating upto 15 amps, rewireable For switches having rating above 15 amps, high rupturing capacity or rewireable Other rewireable fuses Other high rupturing capacity fuses Fuses gear Other Automatic circuit breakers: For a voltage of less than 72.5 kV: SF6 circuit breakers: For a voltage of 11 kV For a voltage of 33 kV For a voltage of 66 kV Other Vacuum circuit breakers: 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] Free Free Free Free Free Free 1[u] 3[10%] 1[u] 3[10%] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] For a voltage of 11 kV 1[u] 3[10%] - - - - - - - - - - - - - - - - - - --- --- --- --- - - --- --- --- --- --- --- - -- --- ---- ---- ---- ---- --- ---- 1. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for all the tariff items of headings 8503, 8529, 8532, 8533, 8534, 8535 and 8536, the entry “u” (w.e.f. 6-8-2014). 2. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “Plugs” (w.e.f. 1-1-2007). 3. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for heading 8535, the entry “10%” (w.e.f. 14-5-2016). 30 (1) 8535 21 22 8535 21 23 8535 21 29 8535 21 90 8535 29 8535 29 11 8535 29 12 8535 29 13 8535 29 19 8535 29 21 8535 29 22 8535 29 23 8535 29 29 8535 29 90 8535 30 8535 30 10 8535 30 90 8535 40 8535 40 10 8535 40 20 8535 40 30 8535 90 8535 90 10 8535 90 20 8535 90 30 8535 90 40 (2) For a voltage of 33 kV For a voltage of 66 kV Other Other Other: SF6 circuits breakers: For a voltage of 132 kV For a voltage of 220 kV For a voltage of 400 kV Other Vacuum circuit breakers: For a voltage of 132 kV For a voltage of 220 kV For a voltage of 400 kV Other Other Isolating switches and make-and- break switches: Of plastic Other Lightning arresters, voltage limiters and surge suppressors: Lightning arresters Voltage limiters Surge suppressors Other: Motor starters for AC motors Control gear and starters for DC motors Other control and switchgears Junction boxes (3) 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] (4) 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 3[7.5%] 3[7.5%] 3[7.5%] 3[7.5%] 3[7.5%] 3[7.5%] 3[7.5%] ---- ---- ---- ---- -- --- ---- ---- ---- ---- --- ---- ---- ---- ---- --- - --- --- - --- --- --- - --- --- --- --- (5) - - - - - - - - - - - - - - - - - - - - - - 1. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for all the tariff items of headings 8503, 8529, 8532, 8533, 8534, 8535 and 8536, the entry “u” (w.e.f. 6-8-2014). 2. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for heading 8535, the entry “10%” (w.e.f. 14-5-2016). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff items of heading 8535, the entry “7.5%” (w.e.f. 11- 5-2007). 31 (1) (2) 8535 90 90 --- Other (3) 1[u] (4) 2[7.5%] (5) - 8536 8536 10 8536 10 10 8536 10 20 8536 10 30 8536 10 40 8536 10 50 8536 10 60 8536 10 90 8536 20 8536 20 10 8536 20 20 8536 20 30 - --- --- --- --- --- --- --- - --- --- --- 3[ELECTRICAL APPARATUS FOR SWITCHING OR PROTECTING ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS (FOR EXAMPLE, SWITCHES, RELAYS, FUSES, SURGE SUPPRESSORS, PLUGS, SOCKETS, LAMP-HOLDERS AND OTHER CONNECTORS, JUNCTION BOXES), FOR A VOLTAGE NOT EXCEEDING 1,000 VOLTS; CONNECTORS FOR OPTICAL FIBERS, OPTICAL FIBER BUNDLES OR CABLES.] Fuses: For switches having rating upto 15 amps, rewireable 1[u] 4[10%] For switches having rating above 15 amps, high rupturing capacity or rewireable Other rewireable fuses Other high rupturing capacity fuses Fuses gear Electronic fuses Other Automatic circuit breakers: Air circuit breakers Moulded case circuit breakers Miniature circuit breakers 1[u] 5[10%] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 5[10%] 5[10%] 5[10%] 5[10%] 5[10%] 5[10%] 5[10%] 5[10%] - - - - - - - - - - 1. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for all the tariff items of headings 8503, 8529, 8532, 8533, 8534, 8535 and 8536, the entry “u” (w.e.f. 6-8-2014). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff items of heading 8535, the entry “7.5%” (w.e.f. 11-5-2007). 3. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1,000 volts” (w.e.f. 1-1-2007.) 4. Subs. by Act 22 of 2007, s. 114(i) and the Fourth Schedule, for the tariff items 8536 10 10, 8536 41 00, 8536 61 10, 8536 61 90, 8536 69 10 and 8536 69 90, the entry “10%” (w.e.f. 11-5-2007). 5. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for all the tariff items of heading 8536, the entry “10%” (w.e.f. 14-5-2016). 32 (1) 8536 20 40 8536 20 90 8536 30 00 8536 41 00 8536 49 00 8536 50 8536 50 10 8536 50 20 8536 50 90 8536 61 8536 61 10 8536 61 90 8536 69 8536 69 10 8536 69 90 4[8536 70 00 8536 90 8536 90 10 8536 90 20 8536 90 30 8536 90 90 --- --- - - -- -- - --- --- --- - -- --- --- -- --- --- -- - --- --- --- --- (2) Earth leak circuit breakers Other Other apparatus for protecting electrical circuits Relays: For a voltage not exceeding 60 V Other Other switches: Control and switch gears Other switches of plastic Other Lamp-holders, plugs and sockets: Lamp-holders: Of plastic Of other materials Other: Of plastic Of other materials Connectors for optical fibers, optical fiber bundles or cables Other apparatus: Motor starters for AC motors Motor starters for DC motors Junction boxes Other (3) 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] 1[u] (4) (5) 2[10%] 2[10%] 2[10%] 3[15%] 3[15%] 2[10%] 2[10%] 2[10%] 3[10%] 3[10%] 3[10%] 3[10%] - - - - - - - - - - - - 5[7.5%] -] 2[10%] 2[10%] 2[10%] 2[10%] - - - - 1. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for all the tariff items of headings 8503, 8529, 8532, 8533, 8534, 8535 and 8536, the entry “u” (w.e.f. 6-8-2014). 2. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for all the tariff items of heading 8536, the entry “10%” (w.e.f. 14-5-2016). 3. Subs. by Act 13 of 2021, s. 104(i) and the Second Schedule, for the entry in column (4) occurring against tariff items 8512 90 00, 8536 41 00 and 8536 49 00 for “10%” (w.e.f. 28-03-2021). 4. Ins. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, (w.e.f. 1-1-2007). 5. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items of heading 8536, the entry “10%” (w.e.f. 11-5-2007). 33 (1) 8537 8537 10 00 8537 20 00 8538 8538 10 8538 10 10 8538 10 90 8538 90 00 5[8539 8539 10 00 8539 21 (2) (3) (4) (5) BOARDS, PANELS, CONSOLES, DESKS, CABINETS AND OTHER BASES, EQUIPPED WITH TWO OR MORE APPARATUS OF HEADING 8535 OR 8536, FOR ELECTRIC CONTROL OR THE DISTRIBUTION OF ELECTRICITY, INCLUDING THOSE INCORPORATING INSTRUMENTS OR APPARATUS OF CHAPTER 90, AND NUMERICAL CONTROL APPARATUS, OTHER THAN SWITCHING APPARATUS OF HEADING 8517 For a voltage not exceeding 1,000 V kg. 1[15%] For a voltage exceeding 1,000 V kg. 1[15%] PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE APPARATUS OF HEADINGS 8535, 8536 OR 8537 Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537not equipped with their apparatus: For industrial use Other Other ELECTRIC FILAMENT OR DISCHARGE LAMPS INCLUDING SEALED BEAM LAMP UNITS AND ULTRA-VIOLET OR INFRARED LAMPS, ARC LAMPS; LIGHT- EMITTING DIODE (LED) LAMPS] 2[u] kg. kg. 3[7.5%] 3[7.5%] 4[15%] - - - - - Sealed beam lamp units u 6[15%] - Other filament lamps, excluding ultra-violet or infra-red lamps Tungsten halogen: Other: - - - --- --- - - - -- --- 1. Subs. by Act 13 of 2021, s. 104(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 8537, for “10%” (w.e.f. 28-3-2021). 2. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for all the tariff items of headings 8503, 8529, 8532, 8533, 8534, 8535 and 8536, the entry “u” (w.e.f. 6-8-2014). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items of heading 8538, the entry “7.5%” (w.e.f. 11-5-2007). 4. Subs. by Act 13 of 2018 s. 103(a) and the Second Schedule for tariff item 8538 90 00, the entry “15%” (w.e.f. 28-3-2018). 5. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for heading 8539 and the entries relating thereto (w.e.f. 14-5- 2016). 6. Subs. by Act 23 of 2019, s. 88(a) and the Fourth Schedule, for tariff items 8539 10 00, 8539 21 20 and 8539 29 40, the entry “15%” (w.e.f. 1-08-2019). 34 (1) (2) (3) (4) (5) 8539 21 10 ---- 8539 21 20 8539 21 90 8539 22 00 ---- ---- -- 8539 29 8539 29 10 8539 29 20 8539 29 30 8539 29 40 8539 29 90 8539 31 8539 31 10 8539 31 90 8539 32 8539 32 10 8539 32 20 8539 32 30 8539 39 8539 39 10 8539 39 90 8539 41 00 8539 49 00 3[8539 50 00 -- --- --- --- --- --- - -- --- --- -- --- --- --- -- --- --- - -- -- - Miniature halogen lamps with fittings Other for automobiles Other Other, of a power not exceeding 200 W and for a voltage exceeding 100 V Other: Of retail sale price not exceeding rupees 20 per bulb Bulb, for torches Miniature bulbs Other for automobile lamps Other Discharge lamps, other than ultra- violet lamps: Fluorescent, hot cathode: Compact fluorescent lamps Other Mercury or sodium vapour lamps; metal halide lamps: Mercury vapour lamps Sodium vapour lamps Metal halide lamps Other: Energy efficient triphosphor fluorescent lamps Other Ultra-violet or infra-red lamps; arc-lamps: Arc-lamps Other Light-emitting diode (LED) lamps u u u u u u u u u u u u u u u u u u u 1[10%] 2[15%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 2[15%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 4[20%] - - - - - - - - - - - - - - - - - - -] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items of heading 8539, the entry “10%” (w.e.f. 11-5-2007). 2. Subs. by Act 23 of 2019, s. 88(a) and the Fourth Schedule, for tariff items 8539 10 00, 8539 21 20 and 8539 29 40, the entry “15%” (w.e.f. 1-08-2019). 3. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 14-05-2016). 4. Subs. vide Notification No. 91/2017-Customs dated 14-12-2017, for “[10%]30”. 35 (2) Parts: (3) (4) (5) Parts of fluorescent tube lamps Parts of arc-lamps Other kg. kg. kg. 1[20%] 1[20%] 1[20%] - - - (1) 8539 90 8539 90 10 8539 90 20 8539 90 90 8540 8540 11 8540 11 10 8540 11 20 8540 11 90 3[8540 12 00 8540 20 00 - --- --- --- - -- --- --- --- - - - 4[8540 40 - 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) Cathode-ray television picture tubes, including video monitor cathode-ray tubes: Colour: Television picture tubes of 20” and 21” size, except 21” flat and full square (F and FST) colour TV picture tubes Video monitor cathode-ray tubes Other Monochrome Television camera tubes; image converters and intensifiers; other photos-cathode tubes Data or graphic display tubes, monochrome; data or graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm: u u u u u u u 2[10%] - 2[10%] 2[10%] 10% 2[10%] 10% - - -] - - -] 8540 40 10 - - - Data or graphic display tubes, monochrome 8540 40 20 - - - Data or graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm free 1. Subs. vide Notification No. 91/2017-Customs dated 14-12-2017, for “[10%]30”. 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items of heading 8539, the entry “10%” (w.e.f. 11-5-2007). 3. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule for tariff item 8540 12 00 and the entries relating thereto (w.e.f. 1-1-2012). 4. Subs. by s. 60(a)(ii) and the Fifth Schedule for tariff items 8540 40 00 and 8540 50 00 and the entries relating thereto (w.e.f. 1-1-2012). 36 (1) 8540 60 00 8540 71 00 2*** 8540 79 00 8540 81 00 8540 89 00 8540 91 00 8540 99 00 3[8541 4[8541 10 00 8541 21 00 8541 29 00 8541 30 - - -- -- - -- -- - -- -- - - -- -- - (2) Other cathode-ray tubes (3) u (4) 1[10%] (5) - - - - - - - Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes: Magnetrons Other Other valves and tubes: Receiver or amplifier valves and tubes Other Parts: u u U u 1[10%] 1[10%] 1[10%] 1[10%] Of cathode-ray tubes Other kg. kg. 1[10%] 1[10%] DIODES, TRANSISTORS AND SIMILAR SEMI-CONDUCTOR DEVICES; PHOTOSENSITIVE SEMI- CONDUCTOR DEVICES; INCLUDING PHOTO VOLTAIC CELLS, WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT-EMITTING DIODES (LED); MOUNTED PIEZOELECTRIC CRYSTALS] Diodes, other than photosensitive or light-emitting diodes (LED) u Free -] Transistors, other than photosensitive transistors: With a dissipation rate of less than 1 W Other Thyristors, diacs and triacs, other than photosensitive devices: u u Free Free - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items of heading 8540, the entry “10%” (w.e.f. 11-5-2007). 2. Tariff item 8540 72 00 and the entries relating thereto omitted by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 1-1-2012) 3. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for heading 8541 and the entries relating thereto (w.e.f. 1-1-2017). 4. Subs. by s. 141(ii) and the Fourth Schedule, ibid., for tariff item 8541 10 00 and the entries relating thereto (w.e.f. 1-1-2017). 37 (2) Thyristors Other (3) u u (4) Free Free (5) - - (1) 8541 30 10 8541 30 90 1[8541 40 2[8541 40 11 8541 40 12 8541 40 19 8541 40 20 --- --- - --- --- ---- ---- --- Photosensitive semi-conductor devices, including photo voltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED):] Photocells: Solar cells , not assembled Solar cells, assembled in modules or made up into panels Other Light emitting diodes (electro- luminescent) 8541 40 90 --- Other 8541 50 00 8541 60 00 8541 90 00 3[8542 8542 31 00 8542 32 00 8542 33 00 8542 39 4[8542 39 00 6[8543 - - - -- -- -- -- -- -- Other semi-conductors devices Mounted piezo-electric crystals Parts ELECTRONIC INTEGRATED CIRCUITS Electronic integrated circuits: Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits Memories Amplifiers Other: Other ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER u u u u u u u kg. 20% 20% Free Free Free Free Free Free u Free u u u Free Free 5[7.5%] - -] - - - - - - -- -- -] 1. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for sub-heading 8541 40 and the entries relating thereto (w.e.f. 1-1-2017). 2. Subs. by Act 12 of 2020, s. 117(b) and the Third Schedule, for tariff item 8541 40 11 (w.e.f. 27-3-2020). 3. Subs. by 21 of 2006, s. 63(b), and the Fourth Schedule, for heading 8542, sub-heading 8542 10, tariff items 8542 10 10 to 8542 21 00, sub-heading 8542 29, tariff items 8542 29 10 to 8542 90 00 and the entries relating thereto, (w.e.f. 1-1-2007). 4. Subs. for the following by Notification No.: 137/2006-Customs (N.T.), (w.e.f. 1-1-2007). 5. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff item 8542 39 00, the entry “7.5%” (w.e.f. 11-5-2007). 6. Subs. by Act 21 of 2006, s. 63(b), and the Fourth Schedule, for heading 8543, tariff item 8543 11 00, sub-heading 8543 19, and tariff items 8543 19 10 to 8543 19 90 and the entries relating thereto, (w.e.f. 1-1-2007). 38 (1) 8543 10 8543 10 10 8543 10 20 8543 10 30 8543 10 90 8543 20 8543 20 10 8543 20 20 8543 20 30 8543 20 90 8543 30 00 2[8543 70 8543 70 11 8543 70 12 8543 70 13 8543 70 19 8543 70 21 8543 70 22 8543 70 29 8543 70 31 8543 70 32 8543 70 33 8543 70 34 8543 70 35 8543 70 36 8543 70 39 (2) (3) (4) (5) -- -- -- -- -- - --- --- --- --- --- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- Particle accelerators: Ion implanters for doping semi conductor material Vane graff, cock-croft, Walton accelerators Synchrocyclotrons, synchrotrons Other including cyclotrons Signal generators: Sweep generators Impulse generators Tacho generators Other Machines and apparatus for electroplating, electrolysis or electrophoresis Other machines and apparatus: Proximity card and tags Metal detector Mine detector Other Audio special effect equipment: Digital reverberators Mixing system or consoles Other Video special effect equipments: Video mixing system or consoles Video effect system Digital layering machine Paint box Video typewriter Video matting machine Other Edit control Unit: u u u u u u u u u u u u u u u u u u u u u u u Free 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] Free 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] -- -- -- -] -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- -- 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items of heading 8543, the entry “7.5%” (w.e.f. 11-5-2007). 2. Subs. by Act 21 of 2006, s. 63(b) and the Second Schedule, for tariff items 8543 40 00, 8543 81 00, sub-heading 8543 89, tariff items 8543 89 10 to 8543 89 99 and the entries relating thereto (w.e.f. 1-1-2007). 39 (1) (2) (3) u (4) 1[7.5%] (5) -- 8543 70 41 -- 8543 70 42 8543 70 49 8543 70 50 8543 70 61 8543 70 62 8543 70 69 8543 70 71 8543 70 72 8543 70 91 8543 70 92 8543 70 93 8543 70 94 8543 70 95 8543 70 99 8543 90 00 8544 -- -- -- --- -- -- -- -- -- -- -- -- -- -- -- -- -- - 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] -- -- -- -- -- 1[7.5%] -- 1[7.5%] 1[7.5%] 1[7.5%] -- -- -- -- -- -- -- -] - Computerised editing system controlling more than three video editing machines Other video control unit Other Colour corrector Amplifier: Broadcast amplifier Limiting amplifier, video distribution amplifier and stabilizing amplifiers Other Graphic equalizer and synthesized receivers: Graphic equalizer Synthesised receivers Other: RF (radio frequency) power amplifer and noise generators for communication jamming equipment, static and mobile or man—portable Equipment gadgets based on solar energy u u u u u u u u u u 1[7.5%] Professional beauty care equipment u u Audio visual stereo encoders u Time code generator u Other kg. Parts 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] INSULATED (INCLUDING ENAMELLED OR ANODISED) WIRE, CABLE (INCLUDING CO-AXIAL CABLE) AND OTHER INSULATED ELECTRIC CONDUCTORS, WHETHER OR NOT FITTED WITH CONNECTORS; OPTICAL FIBER CABLES, MADE UP OF INDIVIDUALLY SHEATHED FIBERS, WHETHER OR NOT ASSEMBLED WITH ELECTRIC CONDUCTORS OR FITTED WITH CONNECTORS 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items of heading 8543, the entry “7.5%” (w.e.f. 11-5-2007). 40 (1) 8544 11 8544 11 10 8544 11 90 8544 19 8544 19 10 8544 19 20 8544 19 30 8544 19 90 8544 20 8544 20 10 8544 20 90 4[8544 30 00 8544 42 8544 42 10 8544 42 20 8544 42 30 8544 42 90 8544 49 8544 49 11 8544 49 19 - -- --- --- -- --- --- --- --- - --- --- -- -- -- -- -- -- -- -- -- -- -- -- (2) Winding wire: Of copper: Enamelled Other Other: Asbestos covered Plastic insulated Rubber insulated Other Co-axial cable and other co-axial electric conductors Co-axial cable Other Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships Other electric conductors, for a voltage not exceeding 1,000 V: Fitted with connectors: Paper insulated Plastic insulated Rubber insulated Other Other: Other electric conductors, for a voltage not exceeding 80 V: Telephone cables : Dry core paper insulated Other (3) (4) (5) 1[m] 1[m] 1[m] 1[m] 1[m] 1[m] 1[m] 1[m] 1[m] 2[10%] 2[10%] 3[15%] 3[15%] 3[15%] 3[15%] 2[10%] 2[10%] 5[15%] 1[m] 1[m] 1[m] 1[m] 3[15%] 3[15%] 3[15%] 3[15%] 1[m] 1[m] 3[15%] 3[15%] - - - - - - - - -- -- -- -- -- -- -- 1. Subs. by Act 25 of 2014, s. 94, and the third Schedule, for the tariff items of heading 8544, the entry “m” (w.e.f. 6-8-2014). 2. Subs. by Act 28 of 2016, s. 141(i) and the Third Schedule, for all tariff items of heading 8544, the entry “10%” (w.e.f. 14-5-2016). 3. Subs. by Act 23 of 2018, s. 103(a) and the Second Schedule, for the tariff items of sub-headings 8544 19, 8544 42 and 8544 49 the entry “15%”(w.e.f. 28-3-2018). 4. Subs. by Act 21 of 2006, s. 63(b) and the Second Schedule, for tariff item 8544 30 00, sub-heading 8544 41, tariff items 9544 41 11 to 8544 41 90, sub-heading 8544 49, tariff items 8544 49 11 to 8544 49 90, subheading 8544 51, tariff items 8544 51 10 to 8544 51 90, sub-heading 8544.59, tariff items 8544 59 10 to 8544 59 90 and the entries relating thereto (w.e.f. 1-1-2007). 5. Subs. by Act 13 of 2021, s. 104(i) and the Second Schedule, for the entry in column (4) occurring against tariff item 8544 30 00, for “10%” (w.e.f. 28-03-2021). 41 (1) 8544 49 20 8544 49 30 8544 49 40 8544 49 90 8544 60 8544 60 10 8544 60 20 8544 60 30 8544 60 90 8544 70 8544 70 10 8544 70 90 8545 8545 11 00 8545 19 00 8545 20 00 8545 90 8545 90 10 8545 90 20 8545 90 90 8546 8546 10 00 8546 20 (2) Paper insulated Plastic insulated Rubber insulated Other Other electric conductors, for a voltage exceeding 1000 V: Paper insulated Plastic insulated Rubber insulated Other Optical fiber cables: Lead alloy sheathed cables for lighting purposes Other CARBON ELECTRODES, CARBON BRUSHES, LAMP CARBONS, BATTERY CARBONS AND OTHER ARTICLES OF GRAPHITE OR OTHER CARBON, WITH OR WITHOUT METAL, OF A KIND USED FOR ELECTRICAL PURPOSES Electrodes: Of a kind used for furnaces Other Brushes Other: Arc-lamp carbon Battery carbon Other ELECTRICAL INSULATORS OF ANY MATERIAL Of glass Of ceramics: (3) 1[m] 1[m] 1[m] 1[m] 1[m] 1[m] 1[m] 1[m] (4) 2[15%] 2[15%] 2[15%] 2[15%] 3[7.5%] 3[7.5%] 3[7.5%] 3[7.5%] 1[m] Free 1[m] Free kg. kg. kg. kg. kg. kg. 4[7.5%] 4[7.5%] 4[7.5%] 4[7.5%] 4[7.5%] 4[7.5%] kg. 5[10%] (5) -- -- -- -] - - - - - - - - - - - - - -- -- -- -- - --- --- --- --- - --- --- - -- -- - - --- --- --- - - --- Porcelain discs and strings: 1. Subs. by Act 25 of 2014, s. 94, and the third Schedule, for the tariff items of heading 8544, the entry “m” (w.e.f. 6-8-2014). 2. Subs. by 13 of 2018, s. 103(a) and the Second Schedule, for all the tariff items of sub-headings 8544 19, 8544 42 and 8544 49 the entry “15%” (w.e.f. 28-3-2018). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items of heading 8543, the entry “7.5%” (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for the tariff items of heading 8545, 8546 and 8547 the entry “7.5%” (w.e.f. 11-5-2007). 5. Subs. by Act 28 of 2016, s. 141(i) and the Third Schedule for tariff items of heading 8546, the entry “10%” (w.e.f. 14-5-2016). 42 (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. 1[10%] kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - - - - - - - - - - - - - - (1) 8546 20 11 8546 20 19 8546 20 21 8546 20 22 8546 20 23 8546 20 24 8546 20 29 8546 20 31 8546 20 32 8546 20 33 8546 20 39 8546 20 40 ---- ---- --- ---- ---- ---- ---- ---- --- ---- ---- ---- ---- --- 8546 20 50 --- 8546 20 90 8546 90 8546 90 10 8546 90 90 8547 --- --- --- --- (2) Porcelain below 6.6 kV Other Porcelain post insulators: Below 6.6 kV 6.6 kV or above but upto 11 kV Above 11 kV but upto 66 kV Above 66 kV but upto 132 kV Above 132 kV Porcelain pin insulators: Below 6.6 kV 6.6 kV or above but up to 11 kV Above 11 kV but upto 66 kV Above 66 kV Other high tension procelain solid core insulators Other low tension procelain insulators including telegraph and telephone insulators Other Other: Heat shrinkable components Other INSULATING FITTINGS FOR ELECTRICAL MACHINES, APPLIANCES OR EQUIPMENT, BEING FITTINGS WHOLLY OF INSULATING MATERIAL APART FROM ANY MINOR COMPONENTS OF METAL (FOR EXAMPLE, THREADED SOCKETS) INCORPORATED DURING MOULDING SOLELY FOR THE PURPOSES OF ASSEMBLY, OTHER THAN INSULATORS OF HEADING 8546; ELECTRICAL CONDUIT TUBING AND JOINTS THEREFOR, OF BASE METAL LINED WITH INSULATING MATERIAL 8547 10 Insulating fittings of ceramics: 8547 10 10 --- Porcelain bushing below 6.6 kV kg. 2[10%] - 1. Subs. by Act 28 of 2016, s. 141(i) and the Third Schedule, for tariff items of heading 8546, the entry “10%” (w.e.f. 14-5- 2016). 2. Subs. by, s. 141(i) and the Third Schedule, ibid., for tariff items of heading 8547, the entry “10%” (w.e.f. 14-5-2016). 43 (1) 8547 10 20 8547 10 30 8547 10 40 8547 10 90 8547 20 00 8547 90 8547 90 10 8547 90 20 --- --- --- --- - - --- --- (2) Porcelain bushings for voltage 6.6 kV or above but below 11 kV Porcelain bushings for voltage 11 kV or above but upto 66 kV Porcelain bushings for voltage 66 kV or above Other Insulating fittings of plastics Other: (3) kg. (4) 1[10%] kg. 1[10%] kg. 1[10%] kg. kg. 1[10%] 1[10%] Electrical insulating fittings of glass kg. Electrical conduit tubing and joints therefor, of base metal lined with insulating material kg. 1[10%] 1[10%] 8547 90 90 --- Other kg. 1[10%] (5) - - - - - - - - 8548 8548 10 - 8548 10 10 --- WASTE AND SCRAP OF PRIMARY CELLS, PRIMARY BATTERIES AND ELECTRIC ACCUMULATORS; SPENT PRIMARY CELLS, SPENT PRIMARY BATTERIES AND SPENT ELECTRIC ACCUMULATORS; ELECTRICAL PARTS OF MACHINERY OR APPARATUS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER Waste and scrap of primary cells, primary batteries and electric accumulators; spentprimary cells, spent primary batteries and spent electric accumulators: Battery scrap, namely the following: lead battery plates covered by ISRI code word Rails: battery lugs covered by ISRI code word Rakes. kg. 2[10%] - 8548 10 20 --- Battery waste, namely the following: kg. [10%] - Scrap drained or dry while intact, lead batteries covered by ISRI code word Rains; 1. Subs. by Act 28 of 2016, s. 141(i) and the Third Schedule, for tariff items of heading 8547, the entry “10%” (w.e.f. 14-5-2016). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items of heading 8548 the entry “10%” (w.e.f. 11-5-2007). 44 (1) (2) (3) (4) (5) scrap wet whole intact lead batteries covered by ISRI code word Rink; scrap industrial intact lead cells covered by ISRI code word Rono; scrap whole intact industrial lead batteries covered by ISRI code word Roper; edison batteries covered by ISRI code word Vaunt 8548 10 90 8548 90 00 --- - Other waste and scrap Other kg. kg. 1[10%] 1[10%] - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the tariff items of heading 8548 the entry “10%” (w.e.f. 11-5-2007). 45 SECTION XVII Vehicles, Aircraft, Vessels and Associated Transport Equipment NOTES 1. This Section does not cover articles of heading 1*** 9503 or 9508, or bobsleighs, toboggans and the like of heading 9506. 2. 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 8484) or other articles of vulcanised rubber other than hard rubber (heading 4016); (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 8306; 2[(e) machines and apparatus of headings 8401 to 8479, or parts thereof, other than the radiators for the articles of this Section, articles of heading 8481 or 8482 or, provided they constitute integral parts of engines and motors, articles of heading 8483;] (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 9405; or (l) Brushes of a kind used as parts of vehicles (heading 9603). 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. For the purposes of this Section: (a) Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87; (b) Amphibious motor vehicles are classified under the appropriate heading of Chapter 87; (c) Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88. 1. The figure “9501” omitted by Act 21 of 2006, s. 63(b) and the fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by Act 28 of 2016, s. 146(ii) and the Eight Schedule, for clause (e) (w.e.f. 14-5-2016). 1 5. 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 (hover trains); (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. Hover train track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hover train transport systems as signalling, safety or traffic control equipment for railways. 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 1. This Chapter does not cover: NOTES (a) Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hover trains (heading 4406 or 6810); (b) Railway or tramway track construction material of iron or steel of heading 7302; or (c) Electrical signalling, safety or traffic control equipment of heading 8530. 2. Heading 8607 applies, inter alia, to: (a) Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels; (b) Frames, under frames, bogies and bissel-bogies; (c) Axle boxes; brake gear; (d) Buffers for rolling-stock; hooks and other coupling gear and corridor connections; (e) Coachwork. 3. Subject to the provisions of Note 1 above, heading 8608 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. 2 Tariff Item Description of goods Unit Rate of duty Std. Prefnl. Areas (2) (3) (4) (5) (1) 8601 8601 10 00 8601 20 00 8602 8602 10 00 8602 90 - - - - RAIL LOCOMOTIVES POWERED FROM AN EXTERNAL SOURCE OF ELECTRICITY OR BY ELECTRIC ACCUMULATORS Powered from an external source of electricity u Powered accumulators by electric u OTHER RAIL LOCOMOTIVES; LOCOMOTIVE TENDERS 1[10%] 1[10%] Diesel-electric locomotives u 1[10%] Other: 1[10%] 1[10%] 1[10%] 1[10%] 8602 90 10 --- Steam tenders thereof locomotives and u u u u 8602 90 90 --- Other 8603 8603 10 00 8603 90 00 8604 00 00 - - SELF-PROPELLED RAILWAY OR TRAMWAY COACHES, VANS AND TRUCKS, OTHER THAN THOSE OF HEADING 8604 Powered from an external source of Other RAILWAY OR TRAMWAY MAINTENANCE OR SERVICE VEHICLES, WHETHER OR NOT SELF- PROPELLED (FOR EXAMPLE, WORKSHOPS, CRANES, BALLAST TAMPERS, TRACK-LINERS, TESTING COACHES AND TRACK INSPECTION VEHICLES) - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items the entry “10” (w.e.f. 11-5-2007). 3 (1) 8605 00 00 8606 (2) (3) (4) (5) u 1[10%] - RAILWAY OR TRAMWAY PASSENGER COACHES, NOT SELF-PROPELLED; LUGGAGE VANS, POST OFFICE COACHES AND OTHER SPECIAL PURPOSE RAILWAY OR TRAMWAY COACHES, NOT SELF- PROPELLED (EXCLUDING THOSE OF HEADING 8604) RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF- PROPELLED 8606 10 - Tank wagons and the like: 8606 10 10 --- 8606 10 20 --- Four wheeler tank wagons of pay-load exceeding 23 tones Eight wheeler tank wagons of pay-load exceeding 60 tones 8606 10 90 --- Other 2[***] 8606 30 00 - - Self-discharging vans and wagons, other than those of sub-heading 8606 10 3[***] Other: 8606 91 -- Covered and closed: 8606 91 10 --- 8606 91 20 --- Meter guage eight wheeler covered wagons of pay-load not exceeding 38 tones Broad guage eight wheeler covered wagons of pay-load not exceeding 60 tones 8606 91 90 --- Other u u u u u u u 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items the entry “10” (w.e.f. 11-5-2007). 2. The figure “8606 20 00” omitted by Act 21 of 2006, s. 63(b) and the fourth Schedule (w.e.f. 1-1-2007). 3. The word and figure “or 8606 20” omitted s. 63(b) and the fourth Schedule, ibid. (w.e.f. 1-1-2007). 4 (1) (2) (3) (4) (5) 8606 92 10 --- 8606 92 20 --- Bogie eight wheeler wagons of pay-load not exceeding 60 tones Broad guage bogie eight wheeler wagons of pay-load exceeding 60 tones but not exceeding 67 tones 8606 92 90 --- Other 8606 99 00 -- Other u u u u 1[10%] 1[10%] 1[10%] 1[10%] 8607 8607 11 00 8607 12 00 - -- -- PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK Bogies, bissel-bogies, axles and wheels, and parts thereof: Driving bogies and bissel- bogies Other bogies and bissel- bogies kg. kg. 1[10%] 1[10%] 8607 19 -- Other including parts: 8607 19 10 --- Axles, wheels for coaches, van and wagons (rolling- stock) kg. 1[10%] 8607 19 20 8607 19 30 8607 19 90 --- --- --- - Axles locomotives and wheels for kg. 1[10%] Axle boxes (lubricating or grease box) kg. 1[10%] Other parts of axles and wheels Brakes and parts thereof: 8607 21 00 -- Air brakes and parts thereof kg. 1[10%] 8607 29 00 -- Other kg. 1[10%] - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items the entry “10” (w.e.f. 11-5-2007). 5 (1) (2) (3) (4) (5) - - - - - - - - 8607 30 10 --- Buffers devices 8607 30 90 --- Other - Other: and coupling kg. 1[10%] kg. 1[10%] 8607 91 00 -- Of locomotives kg. 1[10%] 8607 99 -- Other: kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 8607 99 10 8607 99 20 --- --- 8607 99 30 --- Parts of shock abosorbers for railway bogies of tramway, running Parts locomotives and stock Hydraulic shock absorbers for ralway bogies 8607 99 90 --- Other 8608 8608 00 - RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS; MECHANICAL (INCLUDING ELECTRO- MECHANICAL) SIGNALLING, SAFETY OR TRAFFIC CONTROL EQUIPMENT FOR RAILWAYS, TRAMWAYS, ROADS, INLAND WATERWAYS, PARKING FACILITIES, PORT INSTALLATIONS OR AIRFIELDS; PARTS OF THE FOREGOING Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing: 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items the entry “10” (w.e.f. 11-5-2007). 6 (1) 8608 00 10 8608 00 20 8608 00 30 8608 00 40 --- --- --- --- (2) (3) (4) (5) Railway and tramway track fixtures and fittings Mechanical equipment, not electrically powered for signalling to, or controlling, road rial or other vehicles, ships or aircraft Other equipment for railways traffic control control traffic Other equipment roads or for inland waterways including traffic control automatic equipment for use at ports and airports kg. kg. kg. kg. kg. u 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - 8608 00 90 --- Other 8609 00 00 CONTAINERS (INCLUDING CONTAINERS FOR THE TRANSPORT OF FLUIDS) SPECIALLY DESIGNED AND EQUIPPED FOR CARRIAGE BY ONE OR MORE MODES OF TRANSPORT 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all tariff items the entry “10” (w.e.f. 11-5-2007). 7 Vehicles Other Than Railway or Tramway Rolling-Stock, and Parts and Accessories Thereof CHAPTER 87 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 cons tructed 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. 3. Motor chassis fitted with cabs fall in headings 8702 to 8704, and not in heading 8706. 4. Heading 8712 includes all children's bicycles. Other children's cycles fall in heading 1[9503]. Tariff Item Description of goods Unit Rate of duty (1) 8701 2[8701 10 00 8701 20 - - 8701 20 10 --- 8701 20 90 8701 30 8701 30 11 8701 30 19 8701 30 91 --- - --- ---- ---- --- ---- (2) (3) TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) Single axle tractors Road trailers: tractors for semi- Of engine capacity not exceeding 1,800 cc Other Track-laying tractors: Garden tractors: Of engine capacity not exceeding 1,800 cc Other Other: Of engine capacity not exceeding 1,800 cc u u u u u u u Std. (4) 10% 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] Prefnl. Areas (5) -] - - - - - - 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for "9501” (w.e.f. 1-1-2007). 2. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for tariff item 8701 10 00 (w.e.f. 1-1-2017). 3. Subs. by Act 22 of 2007, s. 114(i) and the second schedule, for all the tariff items, the entry “10” (w.e.f. 11-5-2007). 1 (2) Other (3) u (4) 1[10%] (1) 8701 30 99 8701 90 8701 91 00 8701 92 00 ---- 2[ - -- -- 8701 93 00 -- 8701 94 00 -- Other, of an engine power: Not exceeding 18 kW Exceeding 18 kW but not exceeding 37 kW Exceeding 37 kW but not exceeding 75 kW Exceeding 75 kW but not exceeding 130 kW 8701 95 00 -- Exceeding 130 kW 8702 3[8702 10 - -- 8702 10 11 ---- 8702 10 12 ---- 8702 10 18 8702 10 19 ---- ---- --- 8702 10 21 ---- 8702 10 22 ---- MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER only compression- With ignition internal combustion piston engine (diesel or semi-diesel): Vehicles for transport of not more than 13 persons, including the driver: Integrated monocoque vehicle, air-conditioned Integrated monocoque vehicle, non air-conditioned Other, air-conditioned Other, non air-conditioned Other: Integrated monocoque vehicle, air-conditioned Integrated monocoque vehicle, non air-conditioned 8702 10 28 8702 10 29 ---- ---- Other, air-conditioned Other, non air-conditioned u u u u u u u u u u u u u 10% 10% 10% 10% 10% 40% 40% 40% 40% 40% 40% 40% 40% (5) - - - - - -] - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the second schedule, for all the tariff items, the entry “10” (w.e.f. 11-5-2007). 2. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for tariff items 8701 90 10 and 8701 90 90 and the entries relating thereto (w.e.f. 1-1-2017). 3. Subs. by s. 141(ii) and the Fourth Schedule, for tariff items 8702 10 11 to 8702 10 99, sub-heading 8702 90, tariff items 8702 90 11 to 870 290 99 (w.e.f. 1-1-2017). 2 (1) (2) (3) (4) (5) 8702 20 - --- 8702 20 11 ---- 8702 20 12 ---- 8702 20 18 8702 20 19 ---- ---- --- 8702 20 21 ---- 8702 20 22 ---- 8702 20 28 8702 20 29 8702 30 ---- ---- ---- 8702 30 11 ---- 8702 30 12 ---- With both compression- ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: Vehicles for transport of not more than 13 persons, including the driver: Integrated monocoque vehicle, air-conditioned Integrated monocoque vehicle, non air-conditioned Other, air-conditioned Other, non air-conditioned Other: Integrated monocoque vehicle, air-conditioned Integrated monocoque vehicle, non air-conditioned Other, air-conditioned Other, non air-conditioned With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: Vehicles for transport of not more than 13 persons, including the driver: Integrated monocoque vehicle, air-conditioned Integrated monocoque vehicle, non air-conditioned 8702 30 18 ---- Other, air-conditioned 8702 30 19 ------- Other, non air-conditioned Other: 8702 30 21 ---- Integrated monocoque vehicle, air-conditioned 3 u u u u u u u u u u u u u 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% - - - - - - - - - - - - - (1) (2) 8702 30 22 ---- 8702 30 28 8702 30 29 8702 40 ---- ---- - --- 8702 40 11 ---- 8702 40 12 ---- 8702 40 18 8702 40 19 ---- ---- --- 8702 40 21 ---- 8702 40 22 ---- 8702 40 28 8702 40 29 8702 90 ---- ---- - --- 8702 90 11 ---- 8702 90 12 ---- 8702 90 18 8702 90 19 ---- ---- --- Integrated monocoque vehicle, non air-conditioned Other, air-conditioned Other, non air-conditioned With only electric motor for propulsion: Vehicles for transport of not more than 13 persons, including the driver: Integrated monocoque vehicle, air-conditioned Integrated monocoque vehicle, non air-conditioned Other, air-conditioned Other, non air-conditioned Other: Integrated vehicle, air-conditioned monocoque Integrated monocoque vehicle, non air-conditioned Other, air-conditioned Other, non air-conditioned Other: Vehicles for transport of not more than 13 persons, including the driver: Integrated vehicle, air-conditioned monocoque monocoque Integrated vehicle, non air-conditioned Other, air-conditioned Other, non air-conditioned Other: 8702 90 21 ---- Integrated vehicle, air-conditioned monocoque (3) u u u u u u u u u u u u u u u u 4 (4) 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% 40% (5) - - - - - - - - - - - - - - - - (1) (2) 8702 90 22 ---- Integrated monocoque vehicle, non air-conditioned 8702 90 28 8702 90 29 ---- ---- Other, air-conditioned Other, non air-conditioned (3) u u u (4) 40% 40% 40% 8703 8703 10 - 8703 10 10 8703 10 90 --- --- - 8703 21 -- 8703 21 10 --- 8703 21 20 8703 21 91 8703 21 92 --- --- ---- ---- MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF HEADING 8702), INCLUDING STATION WAGONS AND RACING CARS Vehicles specially designed for travelling on snow; golf cars and similar vehicles: Electrically operated Other Other vehicles, with 2[only] spark-ignition internal reciprocating combustion piston engine : Of a cylinder capacity not exceeding 1,000 cc: Vehicles principally designed for the transport of more than seven persons, including the driver Three-wheeled vehicles Other: Motor cars Specialised transport vehicles such as ambulances, prison vans and the like 8703 21 99 ---- Other 8703 22 -- Of a capacity cylinder exceeding 1,000 cc but not exceeding 1,500 cc: u u u u u u u 1[125%] 1[125%] 1[125%] 1[125%] 1[125%] 1[125%] 1[125%] 1. Subs. by Act 17 of 2013, s. 86 and the Third Schedule, for “100%” (w.e.f. 10-5-2013). 2. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 5 (5) - - -] - - - - - - - (1) (2) 8703 22 10 --- 8703 22 20 --- 8703 22 30 8703 22 91 8703 22 99 8703 23 --- --- ---- ---- -- 8703 23 10 --- 8703 23 20 8703 23 91 8703 23 92 8703 23 99 8703 24 --- --- ---- ---- ---- -- 8703 24 10 --- 8703 24 20 --- --- Vehicles principally designed for the transport of more than seven persons, including the driver Specialised transport vehicles such as ambulances, prison vans and the like Three-wheeled vehicles Other: Motor cars Other Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: Vehicles principally designed for the transport of more than seven persons including the driver Three-wheeled vehicles Other: Motor cars Specialised transport vehicles such as ambulances, prison vans and the like Other Of a cylinder capacity exceeding 3,000 cc: Vehicles principally designed for the transport of more than seven persons, including the driver Three-wheeled vehicles Other: 8703 24 91 ---- Motor cars (3) u (4) 1[125%] (5) - u u u u u u u u u u u u 1[125%] 1[125%] 1[125%] 1[125%] 1[125%] 1[125%] 1[125%] 1[125%] 1[125%] 1[125%] 1[125%] 1[125%] - - - - - - - - - - - - 1. Subs. by Act 17 of 2013, s. 86 and the Third Schedule, for “100%” (w.e.f. 10-5-2013). 6 (1) (2) 8703 24 92 ---- 8703 24 99 8703 31 8703 31 10 3[***] 8703 31 91 8703 31 92 8703 31 99 8703 32 ---- - -- --- --- ---- ---- ---- -- 8703 32 10 --- 3[***] 8703 32 91 8703 32 92 --- ---- ---- transport Specialised vehicles as ambulances, prison vans and the like such Other Other vehicles, 2[with only compression-ignition] internal combustion piston engine (diesel or semi- diesel): Of a cylinder capacity not exceeding 1,500 cc: principally Vehicles designed for the transport of more than seven persons, including the driver Other: Motor cars transport Specialised vehicles as ambulances, prison vans and the like such Other Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc: Vehicles principally designed for the transport of more than seven persons, Other: Motor cars Specialized transport as vehicles ambulances, prison vans and the like such (3) u (4) 1[125%] (5) - u 1[125%] u u u u u u u 1[125%] 1[125%] 1[125%] 1[125%] 1[125%] 1[125%] 1[125%] - - - - - - - - 1. Subs. by Act 17 of 2013, s. 86 and the Third Schedule, for “100%” (w.e.f. 10-5-2013). 2. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for “with compression Ignition” (w.e.f. 1-1-2017). 3. Subs. by s. 141(ii) and the Fourth Schedule, ibid., for tariff items 8703 31 20 and 8703 32 20 (w.e.f 1-1-2017). 7 (1) 8703 32 99 8703 33 ---- -- 8703 33 10 --- 8703 33 20 8703 33 91 8703 33 92 --- --- ---- ---- 8703 33 99 2[8703 40 - ---- Other 8703 40 10 --- 8703 40 20 --- 8703 40 30 8703 40 40 8703 40 90 --- --- --- (2) Other (3) u (4) 1[125%] (5) - Of a cylinder capacity exceeding 2,500 cc: Vehicles principally designed for the transport of more than seven persons, including the driver Three-wheeled vehicles Other: Motor cars transport Specialized vehicles as ambulances, prison vans and the like such Other vehicles, with both internal spark-ignition reciprocating combustion piston engine and electric motor for propulsion, other than those capable of being charged by plugging to external source of electric power: as motors Vehicles principally designed for transport of more than seven persons, including driver transport Specialised vehicles as ambulances, prison vans and the like such Motor cars Three-wheeled vehicles Other u u u u u u u u u u 1[125%] 1[125%] 1[125%] 1[125%] 1[125%] 1[125%] 1[125%] 1[125%] 1[125%] 1[125%] - - - - - - - - - - 1. Subs. by Act 17 of 2013, s. 86 and the Third Schedule, for “100%” (w.e.f. 10-5-2013). 2. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 8 (2) (3) (4) (5) (1) 8703 50 - 8703 50 10 --- 8703 50 20 --- 8703 50 30 8703 50 40 8703 50 90 8703 60 --- --- --- - piston Other vehicles, with both compression-ignition internal engine combustion (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: Vehicles principally designed for transport of more than seven persons, including driver Specialised transport vehicles such as ambulances, prison vans and the like Motor cars Three-wheeled vehicles Other Other vehicles, with both internal spark-ignition combustion reciprocating piston engine and electric for motor propulsion, of being charged by plugging of to electric power: as motors capable external source 8703 60 10 --- 8703 60 20 --- 8703 60 30 8703 60 40 8703 60 90 --- --- --- Vehicles principally designed for transport of more than seven persons, including driver transport Specialised as vehicles ambulances, prison vans and the like such Motor cars Three-wheeled vehicles Other 1. Subs. by Act 17 of 2013, s. 86 and the Third Schedule, for “100%” (w.e.f. 10-5-2013). 9 u u u u u u u u u u 1[125%] 1[125%] 1[125%] 1[125%] 1[125%] 1[125%] 1[125%] 1[125%] 1[125%] 1[125%] - - - - - - - - - - (1) (2) (3) (4) (5) 8703 70 - 8703 70 10 --- 8703 70 20 --- Other vehicles, with both internal compression-ignition engine piston combustion (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: Vehicles principally designed for transport of more than seven persons, including driver Specialised transport vehicles such as ambulances, prison vans and the like 8703 70 30 --- Motor cars 8703 70 40 8703 70 90 8703 80 --- --- - 8703 80 10 --- 8703 80 20 --- 8703 80 30 8703 80 40 8703 80 90 1[8703 90 00 8704 8704 10 --- --- --- - - Three-wheeled vehicles Other Other vehicles, with only electric motor for propulsion: Vehicles principally designed for transport of more than seven persons, including driver Specialised transport vehicles such as ambulances, prison vans and the like Motor cars Three-wheeled vehicles Other Other MOTOR VEHICLES FOR THE TRANSPORT OF GOODS Dumpers designed highway use: for off- u u u u u u u u u u u 125% 125% 125% 125% 125% 125% 125% 125% 125% 125% 125% 2[40%] - - - - - - - - - - -] 1. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for tariff items 8703 90 10 and 8703 90 90 and the entries relating thereto (w.e.f. 1-1-2017). 2. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for 8702 and 8704 (w.e.f. 14-5-2015). 10 (1) (2) 8704 10 10 --- 8704 10 90 8704 21 8704 21 10 8704 21 20 8704 21 90 8704 22 8704 22 11 8704 22 19 8704 22 90 8704 23 8704 23 11 8704 23 19 8704 23 90 8704 31 8704 31 10 8704 31 20 8704 31 90 8704 32 --- - -- --- --- --- -- --- ---- ---- --- -- --- ---- ---- --- - -- --- --- --- -- --- With net weight (excluding pay- load) exceeding 8 tones and maximum pay-load capacity not less than 10 tones Other compression- with Other, ignition internal combustion piston engine (diesel or semi- diesel): g.v.w. not exceeding 5 tones: Refrigerated Three-wheeled motor vehicles Other g.v.w. not exceeding 5 tones but not exceeding 20 tones: Lorries and trucks: Refrigerated Other Other g.v.w. exceeding 20 tones: Lorries and trucks: Refrigerated Other Other Other, with internal engine : spark-ignition piston combustion g.v.w. not exceeding 5 tones: Refrigerated Three-wheeled motor vehicles Other g.v.w. not exceeding 5 tones: Lorries and trucks: 8704 32 11 ---- Refrigerated (3) u (4) 1[40%] (5) - u u u u u u u u u u u u u u u 1[40%] 1[40%] 1[40%] 1[40%] 1[40%] 1[40%] 1[40%] 1[40%] 1[40%] 1[40%] 1[40%] 1[40%] 1[40%] 1[40%] 1[40%] - - - - - - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for 8702 and 8704 (w.e.f. 14-5-2015). 11 (1) 8704 32 19 8704 32 90 8704 90 8704 90 11 8704 90 12 8704 90 19 8704 90 90 8705 8705 10 00 8705 20 00 8705 30 00 8705 40 00 8705 90 00 8706 8706 00 8706 00 11 8706 00 19 (2) Other Other Other: Lorries and trucks: Refrigerated Electrically operated Other Other SPECIAL PURPOSE MOTOR VEHICLES, OTHER THAN THOSE PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS OR GOODS (FOR EXAMPLE, BREAKDOWN LORRIES, CRANE LORRIES, FIRE FIGHTING VEHICLES, CONCRETE-MIXERS LORRIES, SPRAYING LORRIES, MOBILE WORKSHOPS, MOBILE RADIOLOGICAL UNITS) Crane lorries Mobile drilling derricks Fire fighting vehicles Concrete-mixer lorries Other CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705: For the tractors of heading 8701 : Of engine capacity not exceeding 1,800 cc Other For the vehicles of heading 8702: (3) u u u u u u u u u u u u u ---- --- - --- ---- ---- ---- --- - - - - - - --- ---- ---- --- (4) 1[40%] 1[40%] 1[40%] 1[40%] 1[40%] 1[40%] 1[40%] 1[40%] 1[40%] 1[40%] 1[40%] 2[15%] 2[15%] 2[15%] (5) - - - - - - - - - - - - - 1. Subs. by Act 20 of 2015, s. 91 and the Second Schedule, for 8702 and 8704 (w.e.f. 14-5-2015). 2. Subs. by Act 23 of 2019, s. 88 (a) and the Fourth Schedule, for tariff items of headings 8706 and 8707 (w.e.f. 1-08-2019). 12 (1) (2) 8706 00 21 ---- 8706 00 29 8706 00 31 8706 00 39 ---- --- ---- ---- --- 8706 00 41 ---- 8706 00 42 ---- 8706 00 43 ---- 8706 00 49 8706 00 50 ---- --- 8707 8707 10 00 8707 90 00 8708 8708 10 8708 10 10 8708 10 90 8708 21 00 - - - --- --- - -- (3) u u u u u u u u u u u (4) 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] 1[15%] For transport of not more than thirteen persons, including the driver Other the motor vehicles of For heading 8703: For three-wheeled vehicles Other the motor vehicles of For heading 8704: three-wheeled motor For vehicle For vehicles, other than petrol driven For dumpers covered in the heading 8704 Other the motor vehicles of For heading 8705 BODIES ( INCLUDING CABS), FOR THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 For the vehicles of heading 8703 Other PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 Bumpers and parts thereof: For tractors Other kg. kg. 2[15%] 2[15%] Other parts and accessories of bodies (including cabs): Safety seat belts kg. 2[15%] (5) - - - - - - - - - - - - - - 1. Subs. by Act 23 of 2019, s. 88 (a) and the Fourth Schedule, for tariff items of headings 8706 and 8707 (w.e.f. 1-08-2019). 2. Subs. by Act 13 of 2018, s. 103(a) and the Second schedule, for the entry in column (4) occurring against all the tariff items of heading 8708, the entry “15” (w.e.f. 28-3-2018). 13 (4) 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] 2[15%] (5) -- -- -- -- -- -- -- -- -- -- -- --] (1) 1[8708 29 00 8708 30 00 8708 40 00 8708 50 00 8708 70 00 8708 80 00 8708 91 00 8708 92 00 8708 93 00 8708 94 00 8708 95 00 8708 99 00 8709 -- -- -- -- -- -- -- -- -- -- -- -- -- (2) Other Brakes and servo--brakes; parts thereof Gear boxes and parts thereof Drive--axles with differential, whether or not provided with other transmission components, non--driving parts thereof axles; Road wheels and parts and accessories thereof Suspension systems and parts thereof shock (including absorbers) Other parts and accessories: (3) kg. kg. kg. kg. kg. kg. Radiators and parts thereof kg. Silencers exhaust pipes; parts thereof (mufflers) and kg. kg. kg. kg. kg. Clutches and parts thereof Steering wheels, steering columns and steering boxes; parts thereof Safety airbags with in flater system; parts thereof Other WORKS TRUCKS, SELF- PROPELLED, NOT FITTED WITH LIFTING OR HANDLING EQUIPMENT, OF THE TYPE USED IN FACTORIES, WAREHOUSES, DOCK AREAS OR AIRPORTS FOR SHORT DISTANCE TRANSPORT OF GOODS; TRACTORS OF THE TYPE USED ON RAILWAY STATION PLATFORMS; PARTS OF THE FOREGOING VEHICLES - Vehicles: 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for miff items 8708 29 00 to 8708 99 00 and the entries relating thereto (w.e.f. 1-1-2007). 2. Subs. by Act 13 of 2018, s. 103 (a) and the Second Schedule, for tariff items of heading 8708 (w.e.f. 28-3-2018) 14 (2) Electrical Other Parts -- -- - (3) u u u kg. (4) 1[10%] 1[10%] 1[10%] Free (5) - - - - (1) 8709 11 00 8709 19 00 8709 90 00 8710 00 00 8711 8711 10 - TANKS AND OTHER ARMOURED FIGHTING VEHICLES, MOTORISED, WHETHER OR NOT FITTED WITH WEAPONS, AND PARTS OF SUCH VEHICLES MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE- CARS; reciprocating With internal combustion piston engine of a cylinder capacity not exceeding 50 cc: 8711 10 10 8711 10 20 8711 10 90 8711 20 8711 20 11 8711 20 19 8711 20 31 8711 20 39 8711 20 91 --- --- --- - --- ---- ---- --- ---- ---- --- ---- Mopeds Motorised cycles Other u u u 100% 100% 100% reciprocating With internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc: Scooters: cylinder Of exceeding 75 cc Other Motor cycles: cylinder Of exceeding 75 cc Other Other: cylinder Of exceeding 75 cc capacity not u 100% u 100% capacity not u 100% u 100% capacity not u 100% 8711 20 99 ---- Other u 100% - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the second schedule, for all the tariff items, the entry “10” (w.e.f. 11-5-2007). 15 (1) (2) (3) (4) (5) 8711 30 - reciprocating With internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc : 8711 30 10 8711 30 20 8711 30 90 8711 40 8711 40 10 8711 40 90 8711 50 00 1[8711 60 8711 60 10 8711 60 20 8711 60 30 8711 60 90 1[8711 90 8711 90 10 8711 90 90 8712 --- --- --- - --- --- - - --- --- --- --- - --- --- 8712 00 - Scooters Motor-cycles Other reciprocating With internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc : Motor-cycles Other With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc With electric motor for propulsion: Motor cycles Scooters Mopeds Others Other: Side cars Other BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED Bicycles and other cycles (including delivery tricycles), not motorised: 8712 00 10 8712 00 90 --- --- Bicycles Other u u u u u u u u u u u u u u 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 2[30%] 3[10%] - - - - - - - - - -] - - - - 1. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 2. Subs. by Act 23 of 2012, s. 131 and the Third Schedule, for tariff item 8712 00 10 (w.e.f. 28-5-2012). 3. Subs. by Act 22 of 2007, s. 114(i) and the second schedule, for all the tariff items, the entry “10” (w.e.f. 11-5-2007). 16 (1) 8713 8713 10 8713 10 10 8713 10 90 8713 90 8713 90 10 8713 90 90 8714 2[8714 10 8714 10 10 8714 10 90 8714 20 8714 20 10 8714 20 20 8714 20 90 8714 91 00 8714 92 8714 92 10 8714 92 90 8714 93 - --- --- - --- --- - - - - - - - - - --- --- --- - -- -- --- --- -- (2) (3) (4) (5) CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY PROPELLED Not mechanically propelled: Wheel chairs for invalid Other Other: Wheel chairs for invalid Other PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711 TO 8713 Of motorcycles mopeds): Of motorcycles mopeds): (including (including Saddles Other carriages Of persons: for disabled Mechanically propelled Non-mechanically propelled Other Other: Frames and forks, and parts thereof Wheel rims and spokes: Bicycle rims Other u u u u kg. kg. kg. kg. kg. u u u 1[10%] 1[10%] 1[10%] 1[10%] 3[15%] 3[15%] 1[10%] 1[10%] 1[10%] 4[20%] 4[20%] 4[20%] - - - - - -] - - - - - - than Hubs, other coaster braking hubs and hub brakes, and sprocket- wheels: free-wheel 1. Subs. by Act 22 of 2007, s. 114(i) and the second schedule, for all the tariff items, the entry “10” (w.e.f. 11-5-2007). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for tariff items 8714 11 00 and 8714 19 00 and the entries relating thereto (w.e.f. 1-1-2012). 3. Subs. by Act 13 of 2018, s. 103 (a) and the Second Schedule, for all tariff items of sub-heading 8714 10 (w.e.f. 28-3-2018). 4. Subs. by Act 23 of 2012, s. 131 and the Third Schedule, for tariff item 8714 91 00 to 8714 99 90 (w.e.f. 28-5-2012). 17 (1) 8714 93 10 8714 93 20 8714 93 90 8714 94 00 8714 95 8714 95 10 8714 95 90 8714 96 00 8714 99 8714 99 10 8714 99 20 8714 99 90 8715 8715 00 8715 00 10 8715 00 20 8716 8716 10 00 8716 20 00 --- --- --- -- -- --- --- -- -- --- --- --- - --- --- - - - (2) Bicycle hubs Bicycle free-wheels Other Brakes, coaster including braking hubs and hub brakes, and parts thereof Saddles: Bicycle saddles Other Pedals and crank-gear, and parts thereof Other: Bicycle chains Bicycle wheels Other BABY CARRIAGES AND PARTS THEREOF carriages and parts Baby thereof: Baby carriages Parts (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. u kg. TRAILERS AND SEMI- TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF Trailers and semi-trailers of the caravan type, for housing or camping Self-loading or self-unloading trailers and semi-trailers for agricultural purposes u u Other trailers and semi-trailers for the transport of goods: (4) 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 2[10%] 2[10%] 2[10%] 2[10%] (5) - - - - - - - - - - - - - - 1. Subs. by Act 23 of 2012, s. 131 and the Third Schedule, for tariff item 8714 91 00 to 8714 99 90 (w.e.f. 28-5-2012). 2. Subs. by Act 22 of 2007, s. 114(i) and the second schedule, for all the tariff items, the entry “10” (w.e.f. 11-5-2007). 18 (1) 8716 31 00 8716 39 00 8716 40 00 8716 80 -- -- - - 8716 80 10 --- 8716 80 20 8716 80 90 8716 90 8716 90 10 8716 90 90 --- --- - --- --- (2) Tanker trailers and tanker semi- trailers Other Other trailers and semi-trailers Other vehicles: Hand propelled vehicles (e.g. hand carts rickshaws and the like) Animal drawn vehicles Other Parts: (3) u u u kg. kg. kg. Parts and accessories of trailers kg. Other kg. (4) 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the second schedule, for all the tariff items, the entry “10” (w.e.f. 11-5-2007). 19 CHAPTER 88 Aircraft, Spacecraft and Parts Thereof SUB-HEADING NOTE For the purposes of sub-headings 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. Tariff Item Description of goods Unit Rate of duty Std. (1) 1[8801 (2) (3) (4) BALLOONS AND DIRIGIBLES, GLIDERS, HANG GLIDERS AND OTHER NON- POWERED AIRCRAFT 8801 00 -- Balloons and dirigibles; gliders, hang gliders and other non--powered aircraft: 8801 00 10 -- Gliders and hang gliders 8801 00 20 -- Balloons 8801 00 90 Other u u u 2[10%] 2[10%] 2[10%] 8802 OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES); SPACECRAFT (INCLUDING SATELLITES) AND SUB ORBITAL AND SPACECRAFT LAUNCH VEHICLES - Helicopters: 8802 11 00 -- Of an unladen weight not exceeding 2,000 u kg. 8802 12 00 -- Of an unladen weight exceeding 2,000 kg. 8802 20 00 - Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg. 8802 30 00 - Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg. but not exceeding 15,000 kg u u u 2[10%] 2[10%] 3% 3% Prefnl. Areas (5) - - -] - - - - 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for heading 8801, tariff items 8801 10 00 to 8801 90 90 and the entries relating thereto (w.e.f. 1-1-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except tariff items 8802 20 00, 8802 30 00, 8802 40 00, 8803 10 00, 8803 20 00 and 8803 30 00) (w.e.f. 11-5-2007). 1 (1) 8802 40 00 (2) - Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg. 8802 60 00 - 8803 Spacecraft (including satellites) and sub orbital and spacecraft launch vehicles PARTS OF GOODS OF HEADING 8801 OR 8802 8803 10 00 - Propellers and rotors and parts thereof 8803 30 00 - Other parts of aeroplanes or helicopters 8803 90 00 - Other (3) u u kg. kg. kg. kg. (4) 3% 1[10%] 3% 3% 3% 1[10%] 8804 8804 00 8804 00 10 PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO - Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto: -- Parachutes (including dirigible parachutes and paragliders) and parts and accessories thereof u 1[10%] 8804 00 20 -- Rotochutes; parts and accessories thereof u 1[10%] 8805 8805 10 - AIRCRAFT LAUNCHING GEAR; DECK- ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES Aircraft launching gear and parts thereof; deck arrestor or similar gear and parts thereof: 8805 10 10 --- Aircraft launching gear 8805 10 20 --- Deck arrestor or similar gear 8805 10 30 --- Part of aircraft launching gear and deck- arrestor or similar gear - Ground flying trainers and parts thereof: 8805 21 00 -- Air combat simulators and parts thereof 8805 29 00 -- Other u u u u u 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] (5) - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except tariff items 8802 20 00, 8802 30 00, 8802 40 00, 8803 10 00, 8803 20 00 and 8803 30 00) (w.e.f. 11-5-2007). 2 CHAPTER 89 Ships, boats and floating structures NOTES 1. A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel, unassembled or disassembled, is to be classified in heading 8906 if it does not have the essential character of a vessel of a particular kind. Tariff Item Description of goods Unit Rate of duty (1) 8901 8901 10 - 8901 10 10 8901 10 20 8901 10 30 8901 10 40 8901 10 90 8901 20 00 8901 30 00 8901 90 00 8902 --- --- --- --- --- - - - - (2) (3) (4) (5) Std. Prefnl. Areas CRUISE SHIPS, EXCURSION BOATS , FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS Cruise ships, excursion boats and similar vessels principally designed for he transport of persons; ferry-boats of all kinds: u u u u u u u u 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - Ships Launches Boats Barges Other Tankers Refrigerated vessels, other than those of Sub-heading 8901 20 Other vessels for transport of the goods and other vessels for the transport of both persons and goods FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 1 (1) 8902 00 8902 00 10 8902 00 90 8903 8903 10 00 8903 91 00 8903 92 00 8903 99 8903 99 10 8903 99 90 8904 00 00 8905 8905 10 00 8905 20 00 8905 90 8905 90 10 8905 90 90 (2) (3) (4) (5) - - --- --- - -- -- -- --- --- - - - --- --- Fishing vessels; factory ships and other vessels for processing or preserving fishery products: Trawlers and other fishing vessels Other YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES Inflatable Sail boats, with or without auxiliary motor Motorboats, other than outboard motorboats Other: Canoes Other TUGS AND PUSHER CRAFT LIGHT-VESSELS, FIRE-FLOATS, DREDGERS, FLOATING CRANES, AND OTHER VESSELS THE NAVIGABILITY OF WHICH IS SUBSIDIARY TO THEIR MAIN FUNCTION; FLOATING DOCKS; FLOATING OR SUBMERSIBLE DRILLING OR PRODUCTION PLATFORMS Dredgers Floating or submersible drilling or production platforms Other: Floating docks Other u u u u u u u u u u u u 1[10%] 1[10%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 17 of 2013, s. 86 and the Third Schedule, for the entry in column (4) occurring against all the tariff items of heading 8903 (w.e.f. 10-5-2013). 2 (1) 8906 8906 10 00 8906 90 00 8907 8907 10 00 8907 90 00 8908 00 00 (2) (3) (4) (5) OTHER VESSELS, INCLUDING WARSHIPS AND LIFEBOATS OTHER THAN ROWING BOATS Warships Other OTHER FLOATING STRUCTURES ( FOR EXAMPLE, RAFTS, TANKS, COFFER- DAMS, LANDING-STAGES, BUOYS AND BEACONS) Inflatable rafts Other Vessels and other floating structures for breaking up - - - - - u u u u u 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3 SECTION XVIII Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Parts and Accessories Thereof Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and Accessories Thereof CHAPTER 90 1. This Chapter does not cover: NOTES (a) Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 4016), of leather or of composition leather 1[(heading 4205)] or of textile material (heading 5911); (b) 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 6903; ceramic wares for laboratory, chemical or other technical uses, of heading 6909; (d) Glass mirrors, not optically worked, of heading 7009, or mirrors of base metal or of precious metal, not being optical elements (heading 8306 or Chapter 71); (e) Goods of heading 7007, 7008, 7011, 7014, 7015 or 7017; (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); (g) Pumps incorporating measuring devices, of heading 8413; weight-operated counting and checking machinery, or separately presented weights for balances (heading 8423); lifting or handling machinery (headings 8425 to 8428); paper or paperboard cutting machines of all kinds (heading 8441); fittings for adjusting work or tools on 2[or water-jet cutting machines], of heading 8466, including fittings with optical devices for reading the scale (for example, “optical” dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes); calculating machines (heading 8470); valves or other appliances 3[of heading 8481; machines and apparatus (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials) of heading 8486]; 4[(h) searchlights or spotlights of a kind used for cycles or motor vehicles (heading 8512); portable electric lamps of heading 8513; cinematographic sound recording, reproducing or re- recording apparatus (heading 8519); sound-heads (heading 8522); television cameras, digital cameras and video camera recorders (heading 8525); radar apparatus , radio navigational aid apparatus or radio remote control apparatus (heading 8526); connectors for optical fibers, optical fiber bundles or cables (heading 8536); numerical control apparatus of heading 8537; sealed beam lamp units of heading 8539; optical fiber cables of heading 8544;] (ij) Searchlights or spotlights of heading 9405; (k) Articles of Chapter 95; 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “(heading 4204)” (w.e.f. 1-1-2007). 2. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 3. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “(of heading 8481)” (w.e.f. 1-1-2007). 4. Subs. by s. 63(b) and the Fourth Schedule, ibid., for clause (h) (w.e.f. 1-1-2007). 1 1[(l) monopods, bipods, tripods and similar articles, of heading 9620;] 2[(m)] Capacity measures, which are to be classified according to their constituent material; or 2[(n)] Spools, reels or similar supports (which are to be classified according to their constituent material, for example, in heading 3923 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 3[8487], 8548 or 9033) 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 9010, 9013 or 9031) 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 9033. 4[3. The provisions of Notes 3 and 4 to Section XVI apply also to this Chapter.] 4. Heading 9005 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 9013. 5. Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in heading 9013 and in heading 9031 are to be classified in heading 9031. 6. For the purposes of heading 9021, the expression “orthopaedic appliances” means appliances for: (i) Preventing or correcting bodily deformities; or (ii) Supporting or holding parts of the body following an illness, operation or injury. 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. Heading 9032 applies only to: (a) 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 (b) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be 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. 1. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 2. The existing clauses (l) and (m) re-lettered as (m) and (n) by s. 141(ii) and the Fourth Schedule, ibid. (w.e.f. 1-1-2017). 3. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “8485” (w.e.f. 1-1-2007). 4. Subs. by s. 63(b) and the Fourth Schedule, ibid., for Note 3 (w.e.f. 1-1-2007). 2 Tariff Item Description of goods Unit Rate of duty (1) 9001 Std. (2) (3) (4) Prefnl. Areas (5) OPTICAL FIBERS AND OPTICAL FIBER BUNDLES; OPTICAL FIBER CABLES OTHER THAN THOSE OF HEADING 8544; SHEETS AND PLATES OF POLARISING MATERIAL; LENSES (INCLUDING CONTACT LENSES), PRISMS, MIRRORS AND OTHER OPTICAL ELEMENTS, OF ANY MATERIAL, UNMOUNTED, OTHER THAN SUCH ELEMENTS OF GLASS NOT OPTICALLY WORKED 9001 10 00 - Optical fibers, optical fibers bundles and cables kg. 1[15%] Sheets and plates of polarising material kg. 2[10%] 9001 20 00 9001 30 00 9001 40 - - - Contact lenses Spectacle lenses of glass: u u u u 2[10%] 2[10%] 2[10%] 2[10%] kg. kg. 2[10%] 2[10%] 9001 40 10 --- Polarised glass 9001 40 90 --- Other 9001 50 00 9001 90 - - Spectacle lenses of other materials Other: 9001 90 10 --- Optical calcite crystal 9001 90 90 --- Other 9002 LENSES, PRISMS, MIRRORS AND OTHER OPTICAL ELEMENTS, OF ANY MATERIAL, MOUNTED, BEING PARTS OF OR FITTINGS FOR INSTRUMENTS OR APPARATUS, OTHER THAN SUCH ELEMENTS OF GLASS NOT OPTICALLY WORKED - Objective lenses: 9002 11 00 --- For cameras, projectors or photographic enlargers or reducers 9002 19 00 --- Other u u 2[10%] 2[10%] - - - - - - - - - 1. Subs. by Act 23 of 2019, s. 88(a) and the Fourth Schedule, for the entry in column (4) occurring against tariff item 9001 10 00 (w.e.f. 1-08-2019). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 9001, 9002, 9003, 9004, 9005, 9006, 9007 and 9008 (w.e.f. 11-5-2007). 3 (1) (2) (3) (4) (5) 9002 20 00 9002 90 00 - - Filters Other 9003 AND MOUNTINGS FRAMES FOR SPECTACLES, GOGGLES OR THE LIKE, AND PARTS THEREOF - Frames and mountings: 9003 11 00 --- Of plastics 9003 19 00 --- Of other materials u u u u 1[10%] 1[10%] 1[10%] 1[10%] - Parts kg. 1[10%] 9004 SPECTACLES, GOGGLES AND THE LIKE, CORRECTIVE, PROTECTIVE OR OTHER 9004 10 00 Sunglasses 9004 90 Other: 9004 90 10 --- Passive night vision goggles 9004 90 20 --- Prismatic eyeglasses for reading 9004 90 90 --- Other 2[20%] u u 1[10%] 1[10%] 3[u] 1[10%] 9005 BINOCULARS, MONOCULARS, OTHER OPTICAL TELESCOPES, AND MOUNTINGS THEREFORE; OTHER ASTRONOMICAL INSTRUMENTS AND MOUNTINGS THEREFORE, BUT NOT INCLUDING INSTRUMENTS FOR RADIO-ASTRONOMY 9005 10 00 ---- Binoculars 9005 80 9005 80 10 - - Other instruments: Monocular and refracting telescopes 9005 80 20 --- Astronomical instruments 9005 90 90 --- Other 9005 90 - Parts and accessories (including mountings): u u u 1[10%] 1[10%] 1[10%] 3[u] 1[10%] 9005 90 10 ---- Of binocular or telescopes of heading kg. 1[10%] 9005, other than mountings - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 9001, 9002, 9003, 9004, 9005, 9006, 9007 and 9008 (w.e.f. 11-5-2007). 2. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) occurring against tariff item 9004 10 00 (w.e.f. 28-3-2018). 3. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for the entry in column (3) against each of them (w.e.f. 6-8-2014). 4 (1) (2) (3) (4) (5) 9005 90 20 ---- Mountings for astronomical instruments kg. 1[10%] 9005 90 90 ---- Other kg. 1[10%] 9006 2*** 3*** 9006 30 00 PHOTOGRAPHIC (OTHER THAN CINEMATOGRAPHIC) CAMERAS; PHOTOGRAPHIC FLASHLIGHT APPARATUS AND FLASH BULBS OTHER THAN DISCHARGE LAMPS OF HEADING 8539 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 u 1[10%] 9006 40 00 - - Instant print cameras Other cameras: 9006 51 00 -- With a through-the-lens view-finder [single lens reflex (SLR)] for roll film of a width not exceeding 35 mm 9006 52 00 -- Other, for roll film of a width less than 35 mm 9006 53 -- Other, for roll film of a width of 35mm: 9006 53 10 --- Fixed focus 35 mm cameras 9006 53 90 Other 9006 59 - Other: 9006 59 10 --- Fixed focus 110 mm cameras 9006 59 90 --- Other - Photographic flashlight apparatus and flashbulbs: u u u u u u u 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 9006 61 00 -- Discharge lamp (“electronic”) flashlight apparatus u 1[10%] - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 9001, 9002, 9003, 9004, 9005, 9006, 9007 and 9008 (w.e.f. 11-5-2007). 2. In heading 9006, the tariff item 9006 10 00 and the entries relating thereto omitted by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 3. In heading 9006, tariff items 9006 20 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 5 (1) 1*** (2) (3) (4) (5) 9006 69 00 -- Other u 2[10%] - Parts and accessories: 9006 91 00 --- For cameras 9006 99 00 --- Other 9007 CINEMATOGRAPHIC CAMERAS AND PROJECTORS, WHETHER OR NOT INCORPO-RATING SOUND RECORDING OR REPRODUCING APPARATUS 3[9007 10 - - Cameras: Cameras: 9007 10 10 ---- For film of less than 16 mm width or for double - 8 mm film 9007 10 90 --- Other 9007 20 - Projectors: 9007 20 10 --- For film of less than 16 mm width 9007 20 90 Other - Parts and accessories: 9007 91 00 --- For cameras 9007 92 00 For projectors kg. kg. 2[10%] 2[10%] u u u u 10% 10% 2[10%] 2[10%] kg. kg. 2[10%] 2[10%] 9008 IMAGE PROJECTORS, OTHER THAN CINEMATOGRAPHIC; PHOTOGRAPHIC (OTHER THAN CINEMATOGRAPHIC) ENLARGERS AND REDUCERS 4[9008 50 - Projectors, enlargers and reducers: 9008 50 10 ---- Slide projectors 9008 50 20 Microfilm, microfiche or other microform readers, whether or not capable of producing copies u u 10% 10% - - - - -] - - - - - - 1. In heading 9006, tariff items 9006 62 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 9001, 9002, 9003, 9004, 9005, 9006, 9007 and 9008 (w.e.f. 11-5-2007). 3. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for tariff items 9007 11 00 and 9007 19 00 and the entries relating thereto (w.e.f. 1-1-2012). 4. Subs. by s. 60(a)(ii) and the Fifth Schedule, ibid., for tariff items 9008 10 00 to 9008 40 00 and the entries relating thereto (w.e.f. 1-1-2012). 6 (1) (2) (3) (4) (5) 9008 50 30 --- Other image projectors 9008 50 40 --- Photographic (other than u u 10% 10% Cinematographic) enlargers and reducers 9008 90 00 Parts and accessories kg. 1[10%] - -] - 2*** 9010 4[9010 10 00 -- 9010 50 00 - 9010 60 00 9010 90 00 9011 9011 10 00 9011 20 00 - - - Electrostatic photocopying apparatus: APPARATUS AND EQUIPMENT FOR PHOTOGRAPHIC (INCLUDING CINEMATO-GRAPHIC) LABORATORIES 3***, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; NEGATOSCOPES; PROJECTION SCREENS Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes Projection screens Parts and accessories COMPOUND OPTICAL MICROSCOPES, INCLUDING THOSE FOR PHOTOMICROGRAPHY, CINEPHOTOMICROGRAPHY OR MICROPROJECTION Stereoscopic microscopes Other microscopes, for photo- micrography, cinephotomicrography or microprojection 9011 80 00 - Other microscopes u 5[7.5%] -] u 5[7.5%] u kg. 6[10%] 5[7.5%] u u u 7[7.5%] 5[7.5%] 5[7.5%] - - - -- - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 9001, 9002, 9003, 9004, 9005, 9006, 9007 and 9008 (w.e.f. 11-5-2007). 2. Heading 9009, tariff items 9009 11 00 to 9009 99 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 3. The brackets and words “(including apparatus for the projection or drawing of circuit patterns on sensitised semi-conductor materials)” omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 4. Subs. by s. 63(b) and the Fourth Schedule, ibid., for tariff items 9010 10 00 to 9010 49 00 and the entries relating thereto (w.e.f. 1-1-2007). 5. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 9010 (except tariff item 9010 60 00) (w.e.f. 11-5-2007). 6. Subs. by s. 114(i) and the Second Schedule, ibid., for the entry in column (4) in tariff item 9010 60 00 (w.e.f. 11-5-2007). 7. Subs. by s. 114(i) and the Second Schedule, ibid., for the entry in column (4) occurring against all the tariff items of headings 9011 and 9012 (w.e.f. 11-5-2007). 7 (1) (2) (3) (4) (5) 9011 90 00 - Parts and accessories kg 1[7.5%] - 9012 MICROSCOPES OTHER THAN OPTICAL MICROSCOPES; DIFFRACTION APPARATUS 9012 10 - Microscopes other than optical microscopes; diffraction apparatus: 9012 10 10 - Electron microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles 9012 10 90 --- Other 9012 90 00 --- Parts and accessories 9013 - 9013 10 - LIQUID CRYSTAL DEVICES NOT CONSTITUTING ARTICLES PROVIDED FOR MORE SPECIFICALLY IN OTHER HEADINGS; LASERS, OTHER THAN LASER DIODES; OTHER OPTICAL APPLIANCES AND INSTRUMENTS, NOT SPECIFIED OR INCLUDED ELSE WHERE IN THIS CHAPTER Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI: 9013 10 10 - Telescopic sights for fitting to arms 9013 10 20 --- Periscopes 9013 10 90 --- Other 9013 20 00 9013 80 - - Lasers, other than laser diodes Other devices, appliances and instruments: 9013 80 10 --- Liquid crystal devices (LCD) 9013 80 90 9013 90 - - Other Parts and accessories: u 1[7.5%] u kg 1[7.5%] 1[7.5%] u u u u u u 2[10%] 3[7.5%] 3[7.5%] 3[7.5%] Free 3[7.5%] - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 9011 and 9012 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the entry in column (4), the entry in tariff item 9013 1010 (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for the entry in column (4), occurring against all the tariff items of heading 9013 (except tariff items 9013 10 10, 9013 80 10 and 9013 90 10 (w.e.f. 11-5-2007). 8 (1) (2) (3) (4) (5) 9013 90 10 --- For liquid crystal devices (LCD) kg. Free 9013 90 90 --- Other kg. 1[7.5%] 9014 DIRECTION FINDING COMPASSES; OTHER NAVIGATIONAL INSTRUMENTS AND APPLIANCES 9014 10 00 - Direction finding compasses 9014 20 00 - Instruments and appliances for aeronautical or space navigation (other than compasses) 9014 80 - Other instruments and appliances: 9014 80 10 --- Echo sounding instrument 9014 80 20 --- Sextants 9014 80 90 --- Other u u u u u 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 9014 90 00 - Parts and accessories kg. 2[7.5%] 9015 SURVEYING (INCLUDING PHOTOGRAMMETRI-CAL SURVEYING), HYDROGRAPHIC, OCEANO-GRAPHIC, HYDROLOGICAL, METEOROLOGICAL OR GEOPHYSICAL INSTRUMENTS AND APPLIANCES, EXCLUDING COMPASSES; RANGEFINDERS 9015 10 00 Rangefinders 9015 20 00 - Theodolities and tachymeters (tacheometers) 9015 30 9015 30 10 - - Levels: Dumpy levels or engineer's levels or builder's levels (not automatic) and quick set levels with or without horizontal circles 9015 30 90 --- Other 9015 40 00 --- Photogrammetrical surveying instruments and appliances 9015 80 - Other instruments and appliances: u u 2[7.5%] 2[7.5%] u 2[7.5%] u u 2[7.5%] 2[7.5%] - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4), occurring against all the tariff items of heading 9013 (except tariff items 9013 10 10, 9013 80 10 and 9013 90 10 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the entry in column (4) occurring against all the tariff items of headings 9014 and 9015 (w.e.f. 11-5-2007). 9 (1) (2) (3) (4) (5) 9015 80 10 - Hydrographic instruments 9015 80 20 --- Meteorological instruments 9015 80 30 --- Geophysical instruments 9015 80 90 --- Other u u u u 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 9015 90 00 --- Parts and accessories kg. 1[7.5%] 9016 BALANCES OF A SENSITIVITY OF 5 CG OR BETTER, WITH OR WITHOUT WEIGHTS 9016 00 - Balances of a sensitivity of 5cg or better, with or without weights: 9016 00 10 --- Electric balances 9016 00 20 ---- Other balances 9016 00 90 --- Parts u u 2[7.5%] 2[7.5%] kg. 2[7.5%] 9017 DRAWING, MARKING-OUT OR MATHEMATICAL CALCULATING INSTRUMENTS (FOR EXAMPLE, DRAFTING MACHINES, PANTOGRAPHS, PROTRACTORS, DRAWING SETS, SLIDE RULES, DISC CALCULATORS); INSTRUMENTS FOR MEASURING LENGTH, FOR USE IN THE HAND (FOR EXAMPLE, MEASURING RODS AND TAPES, MICROMETERS, CALLIPERS), NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER 9017 10 00 - 9017 20 - Drafting tables and machines, whether or not automatic u 2[10%] Other drawing, marking-out or mathematical calculating instruments: 9017 20 10 --- Drawing and marking-out instruments 9017 20 20 --- Mathematical calculating instruments 9017 20 30 - Pantograph 9017 20 90 --- Other 9017 30 - Micrometers, calipers and gauges: 9017 30 10 ---- Micro-meters and calipers u u u u u 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 9014 and 9015 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the entry in column (4) occurring against all the tariff items of heading 9016 and 9017 (w.e.f. 11-5-2007). 10 (1) (2) (3) (4) (5) ---- Gauges: 9017 30 21 ---- Plug 9017 30 22 ---- Ring 9017 30 23 ---- Slip 9017 30 29 ---- Other 9017 80 - Other instruments: 9017 80 10 --- Measuring rods and tapes and divided scales 9017 80 90 --- Other u u u u u u 9017 90 00 - Parts and accessories kg. 9018 INSTRUMENTS AND APPLIANCES USED IN MEDICAL, SURGICAL, DENTAL OR VETERINARY SCIENCES, INCLUDING SCIENTIGRAPHIC APPARATUS, OTHER ELECTROMEDICAL APPARATUS AND SIGHT-TESTING INSTRUMENTS - Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters): 9018 11 00 -- Electro-cardiographs 9018 12 --- Ultrasonic scanning apparatus: 9018 12 10 --- Linear ultrasound scanner 9018 12 90 9018 13 00 9018 14 00 9018 19 9018 19 10 9018 19 20 - - -- -- -- -- Other Magnetic resonance imaging apparatus Scientigraphic apparatus Other: Electro encephalographs Echo cardiograph 9018 19 90 - Other u u u u u u u u - - - - - - - - - - 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 9016 and 9017 (w.e.f. 11-5-2007). 2. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 9018 and 9019 (w.e.f. 28-3-2018). 11 (1) (2) (3) (4) (5) 9018 20 00 - Ultra-violet or infra-red ray apparatus u 1[10%] -- Syringes, needles, catheters, cannulae and the like: 9018 31 00 -- Syringes, with or without needles u 1[10%] 9018 32 --- Tubular metal needles and needles for sutures: 9018 32 10 --- Needles for suture kg. 1[10%] 9018 32 20 --- Hollow needles for injection, aspiration, kg. 1[10%] biopsy and transfusion 9018 32 30 --- Hilerio venus fistula needles 9018 32 90 -- Other 9018 39 --- Other: 9018 39 10 --- Catheters (for urine, stool) 9018 39 20 --- Cardiac catheters 9018 39 30 --- Cannulae 9018 39 90 - Other kg. kg. 1[10%] 1[10%] u u u u 1[10%] 1[10%] 1[10%] 1[10%] -- Other instruments and appliances, used in dental sciences: 9018 41 00 -- Dental drill engines, whether or not combined on a single base with other dental equipment u 1[10%] 9018 49 00 -- Other u 1[10%] 9018 50 - Other ophthalmic instruments and appliances: 9018 50 10 --- Ophthalmoscopes 9018 50 20 --- Tonometers 9018 50 30 --- Ophthalmic lasers 9018 50 90 --- Other 9018 90 --- Other instruments and appliances: u u u u 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - - - - - - 1. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 9018 and 9019 (w.e.f. 28-3-2018). 12 (1) (2) (3) (4) (5) --- Diagnostic instruments and apparatus: 9018 90 11 --- Instrument and apparatus for measuring blood pressure 9018 90 12 --- Stethoscopes 9018 90 19 --- Other -- Surgical tools: 9018 90 21 --- Bone saws, drills and trephines 9018 90 22 --- Knives, scissors and blades 9018 90 23 --- Forceps, forcep clamps, clips, needle holders, introducers, cephalotribe bone holding and other holding instruments 9018 90 24 --- Chisel, gauges, elevators, raspatones, osteotome, craniotome, bone cutters u u u u u u u 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 9018 90 25 --- Retractors, spatulaprobes, hooks dialators, u 1[10%] sounds, mallets 2[9018 90 29 ---- Other u 10% ---- Artificial kidney (dialysis) apparatus, blood transfusion apparatus: 9018 90 31 ---- Artificial kidney (dialysis) apparatus 9018 90 32 ---- Blood transfusion apparatus --- Anesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes: 9018 90 41 --- Anesthetic apparatus and instruments 9018 90 42 --- ENT precision instruments 9018 90 43 --- Acupuncture apparatus 9018 90 44 --- Endoscopes --- Other: u u u u u u 10% 10% 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - - -] - - - - 1. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 9018 and 9019 (w.e.f. 28-3-2018). 2. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for tariff items 9018 90 29 to 9018 90 33 and the entries relating thereto (w.e.f. 1-1-2020). 13 (1) (2) (3) (4) (5) 9018 90 91 --- Hilerial or venous shunts 9018 90 92 --- Baby incubators 9018 90 93 --- Heart-lung machines 9018 90 94 --- Defibrillators 9018 90 95 --- Fiberscopes 9018 90 96 --- Laproscopes 9018 90 97 --- Vetrasonic lithotripsy instruments 9018 90 98 --- Apparatus for nerve stimulation 9018 90 99 --- Other 9019 9019 10 - MECHANO-THERAPY APPLIANCES; MASSAGE APPARATUS; PSYCHOLOGICAL APTITUDE-TESTING APPARATUS; OZONE THERAPY, OXYGEN THERAPY, AEROSOL THERAPY, ARTIFICIAL RESPIRATION OR OTHER THERAPEUTIC RESPIRATION APPARATUS Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus: 9019 10 10 --- Mechano-therapy appliances 9019 10 20 --- Massage apparatus 9019 10 90 --- Other 9019 20 - Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus: 9019 20 10 --- Oxygen therapy apparatus 9019 20 90 --- Other 9020 00 00 OTHER BREATHING APPLIANCES AND GAS MASKS, EXCLUDING PROTECTIVE MASKS HAVING NEITHER MECHANICAL PARTS NOR REPLACEABLE FILTERS u u u u u u u u u u u u u u u 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 2[10%] - - - - - - - - - - - - - - - 1. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 9018 and 9019 (w.e.f. 28-3-2018). 2. Subs. by s. 103(a) and the Second Schedule, ibid., for the entry in column (4) occurring against tariff item 9020 00 00 (w.e.f. 28-3-2018). 14 (2) (3) (4) (5) (1) 9021 9021 10 00 9021 21 00 9021 29 00 9021 31 00 9021 39 00 9021 40 - - -- -- - -- -- - 9021 40 10 --- ORTHOPAEDIC APPLIANCES, INCLUDING CRUTCHES, SURGICAL BELTS AND TRUSSES; SPLINTS AND OTHER FRACTURE APPLIANCES; ARTIFICIAL PARTS OF THE BODY; HEARING AIDS AND OTHER APPLIANCES WHICH ARE WORN OR CARRIED, OR IMPLANTED IN THE BODY, TO COMPENSATE FOR A DEFECT OR DISABILITY Orthopeaedic or fracture appliances Artificial teeth and dental fittings: Artificial teeth Other Other artificial parts of the body: Artificial joints Other Hearing aids, excluding parts and accessories: Frequency modulated hearing aid system used for hearing by handicapped persons in group situation 9021 40 90 --- Other 9021 50 00 - Pacemakers for stimulating heart muscles, excluding parts and accessories 9021 90 - Other: 9021 90 10 --- Parts and accessories of hearing aids 9021 90 90 --- Other 9022 APPARATUS BASED ON THE USE OF X- RAYS OR OF ALPHA, BETA OR GAMMA RADIATIONS, WHETHER OR NOT FOR MEDICAL, SURGICAL, DENTAL OR VETERINARY USES, INCLUDING RADIOGRAPHY OR RADIOTHERAPY APPARATUS, X-RAY TUBES AND OTHER X-RAY GENERATORS, HIGH TENSION GENERATORS, CONTROL PANELS AND DESKS, SCREENS, EXAMINATION OR TREATMENT TABLES, CHAIRS AND THE LIKE u u u u u u u u 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. kg. 1[10%] 1[10%] - - - - - - - - - 1. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 9021 and 9022 (w.e.f. 28-3-2018). 15 (1) (2) (3) (4) (5) - -- -- Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus: Computed tomography apparatus Other, for dental uses 9022 12 00 9022 13 00 9022 14 --- Other, for medical, surgical or veterinary uses: 9022 14 10 --- X-ray generators and apparatus (non- portable) 9022 14 20 --- Portable X-ray machine 9022 14 90 --- Other 9022 19 00 -- For other uses - Apparatus based on the use of alpha, beta or gamma radiation, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus: 9022 21 00 -- For medical, surgical, dental or veterinary uses 9022 29 00 -- For other uses 9022 30 00 9022 90 - - X-ray tubes Other, including parts and accessories: 9022 90 10 --- X-ray valves 9022 90 20 --- Radiation generation units 9022 90 30 --- Radiation beam delivery units 9022 90 40 --- X-ray examination or treatment table, chairs and the like u u u u u u u u u u u u u 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 9022 90 90 --- Other kg. 1[10%] - - - - - - - - - - - - - - - 1. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 9021 and 9022 (w.e.f. 28-3-2018). 16 (1) 9023 9023 00 - (2) (3) (4) (5) INSTRUMENTS, APPARATUS AND MODELS, DESIGNED FOR DEMONSTRATIONAL PURPOSES (FOR EXAMPLE, IN EDUCATION OR EXHIBITIONS), UNSUITABLE FOR OTHER USES Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses: 9023 00 10 --- Teaching aids 9023 00 90 --- Other u u 1[10%] 1[10%] 9024 MACHINES AND APPLIANCES FOR TESTING THE HARDNESS, STRENGTH, COMPRESSIBILITY, ELASTICITY OR OTHER MECHANICAL PROPERTIES OF MATERIALS (FOR EXAMPLE, METALS, WOOD, TEXTILES, PAPER, PLASTICS) 9024 10 00 - Machines and appliances for testing metals u 2[7.5%] 9024 80 - Other machines and appliances: 9024 80 10 --- For testing textiles, paper and paperboard u 2[7.5%] --- Other: 9024 80 91 ---- For testing hardness 9024 80 99 ---- Other 9024 90 00 - Parts and accessories u u 2[7.5%] 2[7.5%] Kg. 2[7.5%] - - - - - - - 9025 HYDROMETERS AND SIMILAR FLOATING INSTRUMENTS, THERMOMETERS, PYRO-METERS, BAROMETERS, HYGROMETERS AND PSYCHROMETERS, RECORDING OR NOT, AND ANY COMBINATION OF THESE INSTRUMENTS - Thermometers and pyrometers, not combined with other instruments: 9025 11 -- Liquid-filled, for direct reading: 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 9023 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the entry in column (4) occurring against all the tariff items of heading 9024 (w.e.f. 11-5-2007). 17 (1) (2) (3) (4) (5) 9025 11 10 --- Clinical thermometers 9025 11 90 --- Other 9025 19 -- Other: 9025 19 10 --- Digital thermometers 9025 19 20 --- Pyrometers 9025 19 90 -- Other 9025 80 - Other instruments: 9025 80 10 --- Hydrometers and similar floating instruments 9025 80 20 --- Barometers, not combined with other instruments 9025 80 30 --- Lactometer 9025 80 90 --- Other u u u u u u u u u 1[10%] 2[7.5%] 1[10%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 9025 90 00 - Parts and accessories kg. 2[7.5%] 9026 INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING THE FLOW, LEVEL, PRESSURE OR OTHER VARIABLES OF LIQUIDS OR GASES (FOR EXAMPLE, FLOW METERS, LEVEL GAUGES, MANOMETERS, HEAT METERS), EXCLUDING INSTRUMENTS AND APPARATUS OF HEADING 9014, 9015, 9028 OR 9032 9026 10 - For measuring or checking the flow or level of liquids: 9026 10 10 --- Flow meters 9026 10 20 --- Level gauges 9026 10 90 --- Other 9026 20 00 9026 80 - - For measuring or checking pressure Other instruments or apparatus: u u u u Free Free Free Free 9026 80 10 --- Heat meters u Free - - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against each of them in tariff items 9025 11 10 and 9025 19 10 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the entry in column (4) occurring against all the tariff items of heading 9025 (except tariff items 9025 11 10 and 9025 19 10) (w.e.f. 11-5-2007). 18 (1) (2) (3) (4) (5) 9026 80 90 --- Other 9026 90 00 - Parts and accessories u Free 1[u] Free 9027 9027 10 00 9027 20 00 9027 30 - - - INSTRUMENTS AND APPARATUS FOR PHYSICAL OR CHEMICAL ANALYSIS (FOR EXAMPLE, POLARIMETERS, REFRACTOMETERS, SPECTRO-METERS, GAS OR SMOKE ANALYSIS APPARATUS); INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING VISCOSITY, POROSITY, EXPANSION, SURFACE TENSION OR THE LIKE; INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING QUANTITIES OF HEAT, SOUND OR LIGHT (INCLUDING EXPOSURE METERS); MICROTOMES Gas or smoke analysis apparatus Chromatographs and electrophoresis instruments Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR): 9027 30 10 --- Spectrometers 9027 30 20 --- Spectrophotometers 9027 30 90 --- Other 3*** 9027 50 - Other instruments and apparatus using optical radiations (UV, visible, IR): 9027 50 10 --- Photometers 9027 50 20 --- Refractometers 9027 50 30 --- Polarimeters 9027 50 90 --- Other u u u u u u u u u 2[10%] Free Free Free Free Free Free Free Free - - - - - - - - - - - 1. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for the entry in column (3) against each of them in tariff item 9026 90 00 (w.e.f. 6-8-2014). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column(4), in tariff item 9027 10 00 (w.e.f. 11-5-2007). 3. In heading 9027, tariff item 9027 40 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 19 (1) (2) (3) (4) (5) 9027 80 - Other instruments and apparatus: 9027 80 10 --- Viscometers 9027 80 20 --- Calorimeters 9027 80 30 --- Instruments and apparatus for measuring the surface or interfocial tension of liquids 9027 80 40 - Nuclear magnetic resonance instruments 9027 80 90 --- Other 9027 90 --- Microtomes; parts and accessories: u u u u u Free Free Free Free Free 9027 90 10 --- Microtomes, including parts and Kg. 1[7.5%] accessories thereof 9027 90 20 --- Printed circuit assemblies for the goods of sub-heading 9027 80 Kg. 1[7.5%] 9027 90 90 --- Other Kg. 1[7.5%] 9028 GAS, LIQUID OR ELECTRICITY SUPPLY OR PRODUCTION METERS, INCLUDING CALIBRATING METERS THEREFORE 9028 10 00 9028 20 00 9028 30 - - - Gas meters Liquid meters Electricity meters: 9028 30 10 --- For alternating current 9028 30 90 --- Other 9028 90 - Parts and accessories: u u u u 2[7.5%] 2[7.5%] 3[15%] 4[10%] - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against each of them in tariff items 9027 90 10, 9027 90 20 and 9027 90 90 (w.e.f. 11-5-2007). 2. Subs. by s. 114(i) and the Second Schedule, ibid., for the entry in column (4) occurring against all the tariff items of heading 9028 (except all the tariff items of sub-heading 9028 30) (w.e.f. 11-5-2007). 3. Subs by vide Notification No. 91/2017-Customs for “10%” dated 14.12.2017. 4. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against each of them in tariff item 9028 30 90(w.e.f. 11-5-2007). 20 (1) (2) (3) (4) (5) 90 28 90 10 --- For electricity meters 9028 90 90 --- Other Kg. 1[10%] Kg. 2[7.5%] 9029 9029 10 - REVOLUTION COUNTERS, PRODUCTION COUNTERS, TAXIMETERS, MILEOMETERS, PEDOMETERS AND THE LIKE; SPEED INDICATORS AND TACHOMETERS, OTHER THAN THOSE OF HEADING 9014 OR 9015; STROBOSCOPES Revolution counters, production counters, taximeters, mileometers, pedometers and the like: 9029 10 10 --- Taximeters 9029 10 90 --- Other 9029 20 - Speed indicators and tachometers; stroboscopes: 9029 20 10 --- Tachometers, non-electrical 9029 20 20 --- Speedometers, non-electrical 9029 20 30 --- Stroboscopes 9029 20 90 --- Other u u u u u u 3[10%] 4[7.5%] 4[7.5%] 4[7.5%] 4[7.5%] 4[7.5%] 9029 90 00 - Parts and accessories Kg. 4[7.5%] 9030 OSCILLOSCOPES, SPECTRUM ANALYSERS AND OTHER INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING ELECTRICAL QUANTITIES, EXCLUDING METERS OF HEADING 9028; INSTRUMENTS AND APPARATUS FOR MEASURING OR DETECTING ALPHA, BETA, GAMMA, X-RAY, COSMIC OR OTHER IONISING RADIATIONS - - - -- - - - - - 9030 10 00 - Instruments and apparatus for measuring or detecting ionising radiations u 5[7.5%] - 1. Subs. by Act 28 of 2016, s. 141(i) and the Third Schedule, for the entry in column (4) occurring against tariff items 9028 90 10 (w.e.f. 14-5-2016). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 9028 (except all the tariff items of sub-heading 9028 30) (w.e.f. 11-5-2007). 3. Subs. by s. 114(i) and the Second Schedule, ibid., for the entry in column (4), in tariff item 9029 10 10 (w.e.f. 11-5-2007). 4. Subs. by s. 114(i) and the Second Schedule, ibid., for the entry in column (4) occurring against all the tariff items of heading 9029 (except tariff item 9029 10 10) (w.e.f. 11-5-2007). 5. Subs. by s. 114(i) and the Second Schedule, ibid., for the entry in column (4) occurring against all the tariff items of heading 9030 (except tariff items 9030 40 00 and 9030 82 00) (w.e.f. 11-5-2007). 21 (2) (3) (4) (5) (1) 1[9030 20 00 -- -- Oscilloscopes and oscillographs u 2[7.5%] Other instruments and apparatus, for measuring or checking voltage, current, resistance or power: 9030 31 00 -- Multimeters without a recording device 9030 32 00 -- Multimeters with a recording device 9030 33v 9030 33 10 9030 33 20 9030 33 30 9030 33 40 -- -- -- -- -- Other, without a recording device: Ammeters, volt meters and watt meters Spectrum resistance meters Capacitance meter Frequency measuring apparatus 9030 33 50 -- Megar meters 9030 33 90 9030 39 00 -- -- 9030 40 00 - Other Other, with a recording device Other instruments and apparatus, specially designed for telecommunications (for example, cross- talk meters, gain measuring instruments, distortion factor meters, psophometers) - Other instruments and apparatus: 9030 82 00 -- For measuring or checking semiconductor wafers or devices 4[9030 84 00] -- Other, with a recording device 9030 89 -- Other: 9030 89 10 --- Scintillator counters 9030 89 20 --- Vectroscope u u u u u u u u u u u u u u 3[10%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] 2[7.5%] Free Free 2[7.5%] 2[7.5%] 2[7.5%] - - - - - - - - - -] - - - - 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for tariff items 9030 20 00, 9030 31 00, sub-heading 9030 39, tariff items 9030 39 10 to 9030 39 90 and the entries relating thereto (w.e.f. 1-1-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 9030 (except tariff items 9030 40 00 and 9030 82 00) (w.e.f. 11-5-2007). 3. Subs. by Act 28 of 2016, s. 141(i) and the Third Schedule, for the entry in column (4) occurring against tariff items 9030 31 00 (w.e.f. 14-5-2016). 4. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for tariff item “9030 83 00” (w.e.f. 1-1-2007). 22 (1) (2) (3) (4) (5) 9030 89 90 --- Other u 1[7.5%] 9030 90 - Parts and accessories: 9030 90 10 --- Of meters and counters 9030 90 90 --- Other kg. kg. 2[10%] 1[7.5%] MEASURING OR CHECKING INSTRUMENTS, APPLIANCES AND MACHINES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; PROFILE PROJECTORS Machines for balancing mechanical parts Test benches 3[u] 3[u] 4[7.5%] 4[7.5%] 9031 9031 10 00 9031 20 00 5*** 9031 41 00 - - - -- Other optical instruments and appliances: For inspecting semiconductor wafers, or devices or for inspecting photo-masks or reticles used in manufacturing semiconductor devices 9031 49 00 9031 80 00 -- - Other Other instruments, appliances and machines 9031 90 00 - Parts and accessories 9032 AUTOMATIC REGULATING OR CONTROLLING INSTRUMENTS AND APPARATUS 9032 10 - Thermostats: 9032 10 10 --- For refrigerating and air-conditioning appliances and machinery u 7[7.5%] 3[u] Free 3[u] 4[7.5%] u 6[15%] 3[u] 4[7.5%] - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 9030 (except tariff items 9030 40 00 and 9030 82 00) (w.e.f. 11-5-2007). 2. Subs. by Act 28 of 2016, s. 141(i) and the Third Schedule, for the entry in column (4) occurring against tariff items 9030 90 10, (w.e.f. 14-5-2016). 3. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for the entry in column (3) against each of them in tariff items 9031 10 00, 9031 20 00, 9031 41 00, 9031 49 00 and 9031 90 00 (w.e.f. 6-8-2014). 4. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 9031 (except tariff item 9031 41 00) (w.e.f. 11-5-2007). 5. In heading 903 1, tariff item 9031 30 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 6. Subs. by Act 13 of 2021, s. 104(i) and the Second Schedule, for the entry in column (4) occurring against tariff item 9031 80 00, for “7.5%” (w.e.f. 28-03-2021). 6. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 9032 (w.e.f. 11-5-2007). 23 (1) (2) (3) (4) (5) 9032 10 90 --- Other 9032 20 - Manostats: 9032 20 10 --- For refrigerating and air-conditioning appliances and machinery 9032 20 90 --- Other - -- -- 9032 81 00 9032 89 Other instruments and apparatus: Hydraulic or pneumatic Other: 9032 89 10 --- Electronic automatic regulators 9032 89 90 --- Other 9032 90 00 - Parts and accessories 9033 00 00 PARTS AND ACCESSORIES (NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER) FOR MACHINES, APPLIANCES, INSTRUMENTS OR APPARATUS OF CHAPTER 90 u u u u u u kg. kg. 1[7.5%] 1[7.5%] 1[7.5%] 1[7.5%] 2[15%] 2[15%] 1[7.5%] 3[7.5%] - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 9032 (w.e.f. 11-5-2007). 2. Subs. by Act 13 of 2021, s. 104(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of sub-heading 9032 89, for “10%” (w.e.f. 28-03-2021). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) in tariff item 9033 00 00 (w.e.f. 11-5-2007). 24 CHAPTER 91 Clocks and Watches and Parts Thereof 1. This Chapter does not cover: (a) Clock or watch glasses or weights (classified according to their constituent material); (b) Watch chains (heading 7113 or 7117, 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 7115); clock or watch springs are, however, to be classified as clock or watch parts (heading 9114); (d) Bearing balls (heading 7326 or 8482, as the case may be); (e) Articles of heading 8412 constructed to work without an escapement; (f) Ball bearings (heading 8482); or (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 9101 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 7101 to 7104. Watches with case of base metal inlaid with precious metal fall in heading 9102. 3. For the purposes of this Chapter, the expression “watch movements” means devices regulated by a balance-wheel and hair-spring, 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 move- ments 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. Tariff Item Description of goods Unit Rate of duty Std. Prefnl. Areas (1) 9101 (2) (3) (4) (5) WRIST-WATCHES, POCKET- WATCHES AND OTHER WATCHES, INCLUDING STOP-WATCHES, WITH CASE OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL - Wrist-watches, electrically operated whether or not incorporating a stop-watch facility: 1 (1) (2) 9101 11 00 -- With mechanical display only (3) u 2*** 9101 19 00 -- Other - Other wrist-watches, whether or not incorporating a stop-watch facility: 9101 21 00 -- With automatic winding 9101 29 00 -- Other - Other: 9101 91 -- Electrically operated: 9101 91 10 --- Pocket watches 9101 91 20 --- Stop watches 9101 91 90 --- Other 9101 99 -- Other: 9101 99 10 --- Pocket watches 9101 99 20 --- Stop watches 9101 99 90 --- Other 9102 WRIST-WATCHES, POCKET- WATCHES AND OTHER WATCHES, INCLUDING STOP WATCHES, OTHER THAN THOSE OF HEADING 9101 - Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility: 9102 11 00 -- With mechanical display only 9102 12 00 -- With opto-electronic display only 9102 19 00 -- Other - Other wrist-watches, whether or not incorporating a stop-watch facility: u u u u u u u u u u u u (4) 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] (5) - - - - - - - - - - - - - 1. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 9101, 9102, 9103 and 9105 (w.e.f. 28-3-2018). 2. Tariff item 9101 12 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2 (1) (2) (3) (4) (5) 9102 21 00 -- With automatic winding 9102 29 00 -- Other - Other: 9102 91 -- Electrically operated: 9102 91 10 --- Pocket watches 9102 91 20 --- Stop watches 9102 91 90 --- Other 9102 99 -- Other: 9102 99 10 --- Pocket watches 9102 99 20 --- Stop watches 9102 99 90 --- Other 9103 CLOCKS WITH WATCH MOVEMENTS, EXCLUDING CLOCKS OF HEADING 9104 9103 10 00 - Electrically operated 9103 90 00 - Other 9104 00 00 INSTRUMENT PANEL CLOCKS AND CLOCKS OF A SIMILAR TYPE FOR VEHICLES, AIRCRAFT, SPACECRAFT OR VESSELS 9105 OTHER CLOCKS - Alarm clocks: 9105 11 00 -- Electrically operated 9105 19 00 -- Other - Wall clocks: 9105 21 00 -- Electrically operated 9105 29 00 -- Other - Other: 9105 91 00 -- Battery accumulator or mains powered u u u u u u u u u u u u u u u u 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 2[15%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] - - - - - - - - - - - - - - - - 1. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 9101, 9102, 9103 and 9105 (w.e.f. 28-3-2018). 2. Subs. by Act 13 of 2021, s. 104(i) and the Second Schedule, for the entry in column (4) occurring against tariff item 9104 00 00, for “10” (w.e.f. 28-03-2021). 3 (1) (2) (3) (4) (5) 9105 99 -- Other: 9105 99 10 --- Time pieces 9105 99 90 --- Other 9106 TIME OF DAY RECORDING APPARATUS AND APPARATUS FOR MEASURING, RECORDING OR OTHERWISE INDICATING INTERVALS OF TIME, WITH CLOCK OR WATCH MOVEMENT OR WITH SYNCHRONOUS MOTOR (FOR EXAMPLE, TIME- REGISTERS, TIME RECORDERS) 9106 10 00 - Time-registers; time-recorders 3*** 9106 90 00 - Other 9107 00 00 TIME SWITCHES WITH CLOCK OR WATCH MOVEMENT OR WITH SYNCHRONOUS MOTOR 9108 WATCH MOVEMENTS, COMPLETE AND ASSEMBLED - Electrically operated: u u u u u 1[20%] 1[20%] 2[20%] 2[10%] 2[10%] 9108 11 00 -- With mechanical display only or u 2[10%] with a device to which a mechanical display can be incorporated 9108 12 00 -- With opto-electronic display only 9108 19 00 -- Other 9108 20 00 - With automatic winding 9108 90 00 - Other u u u u 2[10%] 2[10%] 2[10%] 2[10%] 9109 CLOCK MOVEMENTS, COMPLETE AND ASSEMBLED - 4*** - - - - - - - - - - 1. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 9101, 9102, 9103 and 9105 (w.e.f. 28-3-2018). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3. Tariff item 9106 20 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 4. The words “Electrically operated” omitted by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 1-1-2012). 4 (1) (2) (3) (4) (5) 1[9109 10 - Electrically operated: 9109 10 10 --- Of alarm clocks 9109 10 90 --- Other 9109 90 00 - Other u u u 10% 10% 2[10%] 9110 COMPLETE WATCH OR CLOCK MOVEMENTS, UNASSEMBLED OR PARTLY ASSEMBLED (MOVEMENT SETS); INCOMPLETE WATCH OR CLOCK MOVEMENTS, ASSEMBLED; ROUGH WATCH OR CLOCK MOVEMENTS - Of watches: 9110 11 00 -- Complete movements, u 2[10%] unassembled or partly assembled (movement sets) 9110 12 00 -- Incomplete movements, assembled 9110 19 00 -- Rough movements 9110 90 00 - Other 3[u] 2[10%] 3[u] 3[u] 2[10%] 2[10%] 9111 WATCH CASES AND PARTS THEREOF 9111 10 00 9111 20 00 - - Cases of precious metal or of metal clad with precious metal Cases of base metal, whether or not gold- or silver-plated 9111 80 00 - Other cases 9111 90 00 - Parts 9112 CLOCK CASES AND CASES OF A SIMILAR TYPE FOR OTHER GOODS OF THIS CHAPTER, AND PARTS THEREOF 9112 20 00 9112 90 00 - - Cases Parts u u u kg. u kg. 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] - -] - - - - - - - - - - - 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for tariff items 9109 11 00 and 9109 19 00 and the entries relating thereto (w.e.f. 1-1-2012). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for the entry in column (3) against each of them in tariff items 911012 00, 9110 19 00, 9110 90 00 (w.e.f. 6-8-2014). 5 (1) 9113 (2) (3) (4) (5) WATCH STRAPS, WATCH BANDS AND WATCH BRACELETS, AND PARTS THEREOF 9113 10 00 - Of precious metal or of metal clad 1[u] 2[10%] with precious metal 9113 20 - Of base metal, whether or not gold- or silver plated: 9113 20 10 --- Parts 9113 20 90 --- Other 9113 90 - Other: 9113 90 10 --- Parts 9113 90 90 --- Other 9114 OTHER CLOCK OR WATCH PARTS 9114 10 - Springs, including hair-springs: 9114 10 10 --- For watches 9114 10 20 --- For clocks 3*** 9114 30 - Dials: 9114 30 10 --- For watches 9114 30 20 --- For clocks 9114 40 - Plates and bridges: 9114 40 10 --- For watches 9114 40 20 --- For clocks 4[9114 90 - Other: 9114 90 30 --- Jewels 9114 90 91 --- For watches 9114 90 92 --- For clocks kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 10% 10% 10% - - - - - - - - - - - - - -] 1. Subs. by Act 25 of 2014, s. 94 and the Third Schedule, for the entry in column (3) against each of them in tariff items 9113 10 00 (w.e.f. 6-8-2014). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3. Tariff item 9114 20 00 and the entries relating thereto omitted by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 1-1-2012). 4. Subs. by s. 60(a)(ii) and the Fifth Schedule, ibid., for sub-heading 9114 90, tariff items 9114 90 10 and 9114 90 20 and the entries relating thereto (w.e.f. 1-1-2012). 6 CHAPTER 92 Musical Instruments; Parts and Accessories of Such Articles NOTES 1. This Chapter does not cover: (a) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (b) 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; (c) Toy instruments or apparatus (heading 9503); 1[(d) brushes for cleaning musical instruments (heading 9603), or monopods, bipods, tripods and similar articles (heading 9620); or] (e) Collectors' pieces or antiques (heading 9705 or 9706); 2. Bows and sticks and similar devices used in playing the musical instruments of heading 9202 or 9206 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 9209 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument. Tariff Item (1) 9201 Description of goods Unit Rate of duty Std. (2) (3) (4) PIANOS, INCLUDING AUTOMATIC PIANOS; HARPSI-CHORDS AND OTHER KEYBOARD STRINGED INSTRUMENTS 9201 10 00 9201 20 00 9201 90 00 9202 9202 10 00 9202 90 00 - - - - - Upright pianos Grand pianos Other OTHER STRING MUSICAL INSTRUMENTS (FOR EXAMPLE, GUITARS, VIOLINS, HARPS) Played with a bow Other u u u u u 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] Prefnl. Areas (5) - - - - - 1. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for clause (d) (w.e.f. 1-1-2017). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 1 (1) 1*** 9205 (2) (3) (4) (5) 2[WIND MUSICAL INSTRUMENTS (FOR EXAMPLE, KEYBOARD PIPE ORGANS, ACCORDIONS, CLARINETS, TRUMPETS, BAGPIPES ) OTHER THAN FAIRGROUND ORGANS AND MECHANICAL STREET ORGANS] 9205 10 00 9205 90 - - Brass-wind instruments Other: 9205 90 10 --- Flutes 9205 90 20 --- Clarinets 9205 90 90 --- Other 9206 00 00 9207 PERCUSSION MUSICAL INSTRUMENTS (FOR EXAMPLE, DRUMS, XYLOPHONES, CYMBOLS, CASTANETS, MARACAS) MUSICAL INSTRUMENTS, THE SOUND OF WHICH IS PRODUCED, OR MUST BE AMPLIFIED, ELECTRICALLY (FOR EXAMPLE, ORGANS, GUITARS, ACCORDIONS) 9207 10 00 - Keyboard instruments, other than ac- cordions 9207 90 00 - Other 9208 MUSICAL BOXES, FAIRGROUND ORGANS, MECHANICAL STREET ORGANS, MECHANICAL SINGING BIRDS, MUSICAL SAWS AND OTHER MUSICAL INSTRUMENTS NOT FALLING WITHIN ANY OTHER HEADING OF THIS CHAPTER; DECOY CALLS OF ALL KINDS; WHISTLES, CALL HORNS AND OTHER MOUTH-BLOWN SOUND SIGNALLING INSTRUMENTS 9208 10 00 4[9208 90 00] - - Musical boxes Other u u u u u u u u u 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] 3[10%] - - - - - - - - - 1. Sub-heading 9203 00, tariff items 9203 00 10 and 9203 00 90 and tariff items 9204 10 00 and 9204 20 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for the entry in column (2), in heading 9205 (w.e.f. 1-1-2012). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 4. Subs. by the Notification No: 11/2008, for the tariff item “9208 20 00” dated 01.03.2008 2 (1) 9209 1*** 9209 30 00 - - (2) (3) (4) (5) PARTS (FOR EXAMPLE, MECHANISMS FOR MUSICAL BOXES) AND ACCESSORIES (FOR EXAMPLE, CARDS, DISCS AND ROLLS FOR MECHANICAL INSTRUMENTS) OF MUSICAL IN- STRUMENTS; METRONOMES, TUNING FORKS AND PITCH PIPES OF ALL KINDS Musical instrument strings kg. 2[10%] Other: 9209 91 00 -- Parts and accessories for pianos 9209 92 00 -- Parts and accessories for the musical in- struments of heading 9202 1*** 9209 94 00 -- Parts and accessories for the musical in- struments of heading 9207 9209 99 00 -- Other kg. kg. 2[10%] 2[10%] kg. 2[10%] kg. 2[10%] - - - - 1. In heading 9209, tariff items 9209 10 00, 9209 20 00 and 9209 93 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3 SECTION XIX Arms and Ammunition; Parts and Accessories Thereof CHAPTER 93 Arms and Ammunition; Parts and Accessories Thereof NOTES 1. This Chapter does not cover: (a) Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares); (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) Armoured fighting vehicles (heading 8710); (d) Telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90); (e) Bows, arrows, fencing foils or toys (Chapter 95); or (f) Collectors' pieces or antiques (heading 9705 or 9706). 2. In heading 9306, the reference to “parts thereof” does not include radio or radar apparatus of heading 8526. Tariff Item Description of goods Unit Rate of duty (1) 9301 2[9301 10 - - (2) (3) (4) (5) Std. Prefnl. Areas MILITARY WEAPONS, OTHER THAN REVOLVERS, PISTOLS AND THE ARMS OF HEADING 9307 1*** Artillery weapons (for example, guns, howitzers and mortars): 9301 10 10 --- Self propelled 9301 10 90 --- Other 9301 20 00 - Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors 9301 90 00 - Other u u u u 10% 10% 3[10%] - -] - 3[10%] - 1. The words “- Artillery weapons (for example, guns, howitzers and mortars):” omitted by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 1-1-2012). 2. Subs. by s. 60(a)(ii) and the Fifth Schedule, ibid., for tariff items 9301 11 00 and 930 1 19 00 and the entries relating thereto (w.e.f. 1-1-2012). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 1 (1) (2) 9302 00 00 9303 9303 10 00 9303 20 00 - - REVOLVERS AND PISTOLS, OTHER THAN THOSE OF HEADING 9303 OR 9304 OTHER FIREARMS AND SIMILAR DEVICES WHICH OPERATE BY THE FIRING OF AN EXPLOSIVE CHARGE (FOR EXAMPLE, SPORTING SHOTGUNS AND RIFLES, MUZZLE-LOADING FIREARMS, VERY PISTOLS AND OTHER DEVICES DESIGNED TO PROJECT ONLY SIGNAL FLARES, PISTOLS AND REVOLVERS FOR FIRING BLANK AMMUNITION, CAPTIVE-BOLT HUMANE KILLERS, LINE-THROWING GUNS) Muzzle-loading firearms Other sporting, hunting or target-shooting shotguns, including combination shotgun- rifles 9303 30 00 - Other sporting, hunting or target-shooting rifles 9303 90 00 - Other (3) u (4) 1[10%] (5) - u u u u u 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - OTHER ARMS (FOR EXAMPLE, SPRING, AIR OR GAS GUNS AND PISTOLS, TRUNCHEONS), EXCLUDING THOSE OF HEADING 9307 PARTS AND ACCESSORIES OF ARTICLES OF HEADINGS 9301 TO 9304 9304 00 00 9305 2[9305 10 00 9305 20 - - Of revolvers or pistols kg. 10% - Of shotguns or rifles of heading 9303: 9305 20 10 - - - Shotgun barrels 9305 20 90 - - - Other 9305 91 00 9305 99 00 -- -- 9306 Of military weapons of heading 9301 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 kg. kg. kg. kg. 10% 10% 1[10%] 1[10%] - -] - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for tariff items 9305 10 00 to 9305 29 00 and the entries relating thereto (w.e.f. 1-1-2012). 2 (1) 1*** 9306 21 00 9306 29 00 9306 30 00 9306 90 00 9307 00 00 - -- -- - - (2) (3) (4) (5) Shotgun cartridges and parts thereof; air gun pellets: Cartridges Other Other cartridges and parts thereof Other SWORDS, CUT LASSES, BAYONETS, LANCES AND SIMILAR ARMS AND PARTS THEREOF AND SCABBARDS AND SHEATHS THEREFORE kg. kg. u u u 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] - - - - - 1. In heading 9306, tariff item 9306 10 00 and the entries relating thereto omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3 SECTION XX Miscellaneous Manufactured Articles CHAPTER 94 Furniture; Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed Furnishings; Lamps and Lighting Fittings, Not Elsewhere Specified or Included; Illuminated Signs, Illuminated Name-Plates and the Like; Prefabricated Buildings 1. This Chapter does not cover: NOTES (a) Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63; (b) Mirrors designed for placing on the floor or ground [for example, cheval-glasses (swing- mirrors) of heading 7009]; (c) Articles of Chapter 71; (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 8303; (e) Furniture specially designed as parts of refrigerating or freezing equipment of heading 8418; furniture specially designed for sewing machines (heading 8452); (f) Lamps or lighting fittings of Chapter 85; (g) Furniture specially designed as parts of apparatus of heading 8518 (heading 8518), of 1[heading 8519 or 8521] (heading 8522) or of headings 8525 to 8528 (heading 8529); (h) Articles of heading 8714; (ij) Dentists' chairs incorporating dental appliances of heading 9018 or dentists' spittoons (heading 9018); (k) Articles of Chapter 91 (for example, clocks and clock cases); 2*** (l) Toy furniture or toy lamps or lighting fittings (heading 9503), billiard tables or other furniture specially constructed for games (heading 9504), furniture for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns (heading 9505); 3[or] 3[(m) monopods, bipods, tripods and similar articles (heading 9620).] 2. The articles (other than parts) referred to in headings 9401 to 9403 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: 4[(a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture;] 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for “headings 8519 to 85213” (w.e.f. 1-1-2012). 2. The word “or” omitted by Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 3. Ins. by s. 141(ii) and the Fourth Schedule, ibid. (w.e.f. 1-1-2017). 4. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for clause (a) (w.e.f. 1-1-2012). 1 (b) Seats and beds. 3. 1[(A)] In headings 9401 to 9403 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69; 1[(B)] Goods described in heading 9404, presented separately, are not to be classified in heading 9401, 9402 or 9403 as parts of goods. 4. For the purposes of heading 9406, the expression ‘prefabricated buildings’ means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or work site accommodation, offices, schools, shops, sheds, garages or similar buildings. Tariff Item (1) 9401 9401 10 00 9401 20 00 9401 30 00 - - - 9401 40 00 4[9401 52 00 9401 53 00 9401 59 00 -- 3[- -- -- -- - Description of goods Unit Rate of duty Std. (2) (3) (4) SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF Seats of a kind used for aircraft Seats of a kind used for motor vehicles Swivel seats and variable height adjustment Seats other than garden seats or camping equipment, convertible into beds Seats of cane, osier, bamboo or similar materials: Of bamboo Of rattan Other Other seats, with wooden frames: u u u u u u u u u 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] 2[25%] Prefnl. Areas (5) - - - - -] -] - - 9401 61 00 Upholstered 9401 69 00 Other Other seats, with metal frames: 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for the brackets and letters “(a)” and “(b)” (w.e.f. 1-1-2007). 2. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 9401, 9403, 9404 and 9405, for “20%” (w.e.f. 27-3-2020). 3. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for tariff item 9401 50 00 and the entries relating thereto (w.e.f. 1-1-2007). 4. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for for tariff item 9401 51 00 and the entries relating thereto (w.e.f. 1-1-2017). 2 (1) (2) (3) (4) (5) 9401 71 00 Upholstered 9401 79 00 Other 9401 80 00 Other seats 9401 90 00 Parts 9402 MEDICAL, SURGICAL, DENTAL OR VETERINARY FURNITURE (FOR EXAMPLE, OPERATING TABLES, EXAMINATION TABLES, HOSPITAL BEDS WITH MECHANICAL FITTINGS, DENTISTS' CHAIRS); BARBERS' CHAIRS AND SIMILAR CHAIRS, HAVING ROTATING AS WELL AS BOTH RECLINING AND ELEVATING MOVEMENTS; PARTS OF THE FOREGOING ARTICLES 9402 10 - Dentists', barbers' or similar chairs and parts thereof: 9402 10 10 9402 10 90 9402 90 9402 90 20 9402 90 90 9403 9403 10 9403 10 10 9403 10 90 9403 20 9403 20 10 9403 20 90 9403 30 --- --- - --- --- - --- --- - --- --- - Dentists' chairs and parts thereof Other Other: Parts Other OTHER FURNITURE AND PARTS THEREOF Metal furniture of a kind used in offices: Of steel Other Other metal furniture: Of steel Other Wooden furniture of a kind used in offices: u u u 1[25%] 1[25%] 1[25%] kg. 1[25%] u u u u kg. kg. kg. kg. 2[10%] 2[10%] 2[10%] 2[10%] 3[25%] 3[25%] 3[25%] 3[25%] 9403 30 10 --- Cabinetware kg. 3[25%] - - - - - - - - - - - - - 1. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 9401 (w.e.f. 27-3-2020). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (w.e.f. 11-5-2007). 3. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 9401, 9403, 9404 and 9405, for “20%” (w.e.f. 27-3-2020). 3 (1) (2) 9403 30 90 --- Other 9403 40 00 - 9403 50 - Wooden furniture of a kind used in the kitchen Wooden furniture of a kind used in the bed room: 9403 50 10 --- Bed stead 9403 50 90 --- Other 9403 60 00 - Other wooden furniture 9403 70 00 - 2[-- Furniture of plastics Furniture of other materials, including cane, osier, bamboo or similar materials : 3[9401 82 00 - Of bamboo 9401 83 00 --- Of rattan 9403 89 00 --- Other 9403 90 00 --- Parts 9404 9404 10 00 9404 21 - - -- MATTRESS SUPPORTS; ARTICLES OF BEDDING AND SIMILAR FURNISHING (FOR EXAMPLE, MATTRESSES, QUILTS, EIDERDOWNS, CUSHIONS, POUFFES AND PILLOWS) FITTED WITH SPRINGS OR STUFFED OR INTERNALLY FITTED WITH ANY MATERIAL OR OF CELLULAR RUBBER OR PLASTICS, WHETHER OR NOT COVERED Mattress supports Mattresses: Of cellular rubber or plastics, whether or not covered 9404 21 10 --- Of rubber 9404 21 90 --- Of plastic (3) kg. kg. kg. kg. kg. kg. u u u kg. (4) 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 10 % 10 % 4[20%] 4[20%] kg 1[25%] u u 1[25%] 1[25%] (5) - - - - - - - -] -] - - - - 1. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 9401, 9403, 9404 and 9405, for “20%” (w.e.f. 27-3-2020). 2. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for sub-heading 9403 80, tariff items 9403 80 10 and 9403 80 90 and the entries relating thereto (w.e.f. 1-1-2007). 3. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for tariff item 9403 81 00 and the entries relating thereto (w.e.f. 1-1-2017). 4. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings 9401, 9403 and 9404 (w.e.f. 28-3-2018). 4 (1) (2) (3) (4) (5) 9404 29 -- Of other materials: 9404 29 10 --- Spring interior 2[9404 29 10 --- Of Rubberised coir with or without combination of other materials, whether or not with metallic springs. 9404 29 90 --- Other 9404 30 - Sleeping bags: 9404 30 10 --- Filled with feathers or down 9404 90 - Other: --- Quilts: 9404 90 11 --- Filled with feathers or down 9404 90 19 --- Other Other: u u u u u u 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 9404 90 91 Filled with feathers or down 9404 90 99 Other Kg. Kg. 1[25%] 1[25%] -] - - - - - - 9405 9405 10 - LAMPS AND LIGHTING FITTINGS INCLUDING SEARCHLIGHTS AND SPOTLIGHTS AND PARTS THEREOF, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE, HAVING A PERMANENTLY FIXED LIGHT SOURCE, AND PARTS THEREOF NOT ELSEWHERE SPECIFIED OR INCLUDED Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares: 9405 10 10 Hanging lamps, complete fittings 9405 10 20 Wall lamps 9405 10 90 Other u u u 1[25%] 1[25%] 1[25%] 9405 20 Electric table, desk, bedside or floor- standing lamps: 1. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 9401, 9403, 9404 and 9405, for “20%” (w.e.f. 27-3-2020). 2. Ins. by the Notification No. 109/2008 dated 24-09-2008 (w.e.f. 1-10-2008). 5 (1) (2) (3) (4) (5) 9405 20 10 --- Table lamps, complete fittings 9405 20 90 --- Other 9405 30 00 - Lighting sets of a kind used for Christmas trees 9405 40 9405 40 10 9405 40 90 9405 50 9405 50 10 - --- --- - - Other electric lamps and lighting fittings: Searchlights and sport lights Other Non-electrical lamps and lighting fittings: Hurricane lanterns 9405 50 20 --- Miner's safety lamps 9405 50 31 9405 50 39 9405 50 40 - --- --- --- - Oil pressure lamps: Kerosene pressure lanterns Other Solar lanterns or lamps Other oil lamps: 9405 50 51 --- Metal 9405 50 59 ---- Other 9405 60 - Illuminated signs, illuminated name-plates and the like: --- --- - -- -- -- 9405 60 10 9405 60 90 9405 91 00 9405 92 00 9405 99 00 2[9406 Of plastic Of other materials Parts: Of glass Of plastics Other PREFABRICATED BUILDINGS u u u u u u u u u u u u u Kg. Kg. Kg. Kg. Kg. 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 1[25%] 9406 10 - Of wood: 9406 10 10 --- Green-houses u 10% - - - - - - - - - - - - - - -- - - - - 1. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 9401, 9403, 9404 and 9405, for “20%” (w.e.f. 27-3-2020). 2. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for heading 9406, sub-heading 9406 00, tariff items 9406 00 11 to 9406 00 99 and the entries relating thereto (w.e.f. 1-1-2017). 6 (1) (2) (3) (4) (5) 9406 10 20 --- For cold storage 9406 10 30 --- Silos for storing ensilage 9406 10 90 --- Other 9406 90 - Other: 9406 90 10 --- Green-houses 9406 90 20 --- For cold storage 9406 90 30 --- Silos for storing ensilage 9406 90 90 --- Other u u u u u u u 10% 10% 10% 10% 10% 10% 10% - - - - - - -] 7 CHAPTER 95 Toys, Games and Sports Requisites; Parts and Accessories Thereof NOTES 1. This Chapter does not cover: 1[(a) Candles (heading3406);] (b) Fireworks or other pyrotechnic articles of heading 3604; (c) Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, heading 4206 or Section XI; (d) Sports bags or other containers of heading 4202, 4303 or 4304; 2[(e) fancy dress of textiles, of Chapter 61 or 62; sports clothing and special articles of apparel of textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer goalkeeper jerseys);] (f) Textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63; 3[***] (g) Sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65; (h) Walking-sticks, whips, riding-crops or the like (heading 6602), or parts thereof (heading 6603); (ij) Unmounted glass eyes for dolls or other toys, of heading 7018; (k) 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) Bells, gongs or the like of heading 8306; (m) Pumps for liquids (heading 8413), filtering or purifying machinery and apparatus for liquids or gases (heading 8421), electric motors (heading 8501), electric transformers (heading 8504) 4[discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for the recording 1. Subs. by Act 21 of 2006, s. 63(b), and the Fourth Schedule, for “(a) Candles (heading 3406);” (w.e.f. 1-1-2007). 2. Subs. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, for clause (e) (w.e.f. 14-5-2016). 3. The word “or” omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule, (w.e.f. 1-7-2007). 4. Subs. by Act 8 of 2011 s. 60(a)(ii) and the Fifth Schedule, for “discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded (heading 8523), radio remote control apparatus (heading 8526) or cordless infrared remote control devices (heading 8543);” (w.e.f. 1-1-2012). 1 of sound or of other phenomena, whether or not recorded (heading 8523), radio remote control apparatus (heading 8526) or cordless infrared remote control devices (heading 8543);] (n) Sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII; (o) Children's bicycles (heading 8712); (p) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood); (q) Spectacles, goggles or the like, for sports or outdoor games (heading 9004); (r) Decoy calls or whistles (heading 9208); (s) Arms or other articles of Chapter 93; (t) Electric garlands of all kinds (heading 9405); 1[***] 2[(u) monopods, bipods, tripods and similar articles (heading 9620);] 3[(V)] Racket strings, tents or other camping goods, or gloves, mittens and mitts 4[(Classified according to the constituent material)]. 5 [6[(w)] Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (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. 7[4. Subject to the provisions of Note 1, heading 9503 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of rule 3 (b) of the General rules for Interpretation of this schedule, and which, if presented separately, would be 1. The word “or” omitted by Act 21 of 2006, s. 63(b) and the Fourth Schedule, (w.e.f. 1-7-2007). 2. Ins. by the Act 28 of 2016, s. 141(ii) and the Fourth Schedule (w.e.f. 1-1-2017). 3. Clause (u) renumbered as clause (v) thereof by s. 141(ii) and the Fourth Schedule ibid., (w.e.f. 1-1-2017) . 4. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule for “(classified according to their constituent material)” (w.e.f. 1-1-2007). 5. Clause (v) renumbered as clause (w) thereof by s. 141(ii) and the Fourth Schedule ibid., (w.e.f. 1-1-2017) . 6. Ins. by Act 21 of 2006, s. 63(b) and the Fourth Schedule (w.e.f. 1-1-2007). 7. Subs. by s. 63(b) and the Fourth Schedule, ibid., for “Note 4” (w.e.f. 1-1-2007). 2 classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys. 5. Heading 9503 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, for example, “pet toys” (classification in their own appropriate heading).] Sub-heading 9504 50 covers: 1[SUB-HEADING NOTE (a) Video game consoles from which the image is reproduced on television receiver, a monitor or other external screen or surface; or (b) Video game machines having a self-contained video screen, whether or not portable. This sub-heading does not cover video game consoles or machines operated by coins, banknotes, bank cards, tokens or by any other means of payment (sub-heading 9504 30).] Tariff Item Description of goods Unit Rate of duty (1) 2*** 3[9503 9503 00 -- Std. Prefnl. Areas (2) (3) (4) (5) TRICYCLES, SCOOTERS, PEDAL CARS AND SIMILAR WHEELED TOYS; DOLLS' CARRIAGES; DOLLS; OTHER TOYS; REDUCED--SIZE ("SCALE") MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds: 9503 00 10 9503 00 20 9503 00 30 503 00 90 -- -- -- -- Of wood Of metal Of plastics Other u u u u 4[60%] 4[60%] 4[60%] -- -- -- 4[60%] --] 1. Ins. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f 1-1-2012). 2. Heading 9501, Sub-heading 9501 00, tariff items 9501 00 10 and 9501 00 90 and the entries relating thereto omitted by Act 21 of 2006 s. 63(b) and the Fourth Schedule (w.e.f. 1-7-2007). 3. Subs.by s. 63(b) and the Fourth Schedule, ibid., for “heading 9503, tariff items 9503 10 00 to 9503 41 00, sub-heading 9503 49, tariff items 9503 49 10 to 9503 49 90, sub-heading 9503 50, tariff items 9503 50 10, 9503 50 90, sub-heading 9503 60, tariff items 9503 60 10, 9503 60 90, sub-heading 9503 70, tariff items 9503 70 10, 9503 70 90, sub-heading 9503 80, tariff items 9503 80 10 and 9503 80 90, sub-heading 9503 90, tariff items 9503 90 10 to 9503 90 90 and the entries relating thereto” (w.e.f. 1-1-2007.) 4. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 9503, for “20%” (w.e.f. 27-3-2020). 3 (1) (2) (3) (4) (5) 9504 2*** 1[VIDEO GAME CONSOLES AND MACHINES, ARTICLES OF FUNFAIR], TABLE OR PARLOUR GAMES, INCLUDING PINTABLES, BILLIARDS, SPECIAL TABLES FOR CASINO GAMES AND AUTOMATIC BOWLING ALLEY EQUIPMENT 3[9504 20 00 -- Articles and accessories for billiards of all kinds u 5[9504 30 00 - 9504 30 10 9504 30 90 9504 40 00 6[9504 50 00 9504 90 -- -- - - - Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment u Carom board, with or without coins and strikers u Other Playing cards Video game consoles and machines, other than those of sub-heading 9504 30 Other: 9504 90 10 --- Chess set, all types 6[9504 90 20 - - - Carrom board, with or without coins and strikers 9504 90 90 --- Other 9505 FESTIVE, CARNIVAL OR OTHER ENTERTAINMENT ARTICLES, INCLUDING CONJURING TRICKS AND NOVELTY JOKES u u u u u u 4[20%] 4[20%] --] -] 4[20%] 4[20%] 4[20%] 4[20%] 4[20%] 4[20%] 4[20%] -- -] - -] - -] - - 9505 10 00 - Articles for Christmas festivities kg. 7[20%] 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for “Articles for funfair” (w.e.f 1-1-2012). 2. Tariff item 9504 10 00 and the entries relating thereto omitted by s. 60(a)(ii) and the Fifth Schedule, ibid., (w.e.f 1-1- 2012) 3. Subs. by 21 of 2006, s. 63(a) and the Third Schedule, for tariff item 9504 20 00 and the entries relating thereto, the following tariff item and entries (w.e.f. 1-1-2007). 4. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule for the tariff items of heading 9504, the entry “20%” (w.e.f. 28-3-2018). 5. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for sub-heading 9504 30, tariff items 9504 30 10 to 9504 30 90 and the entries relating thereto (w.e.f 1-1-2012). 6. Ins. by s. 60(a)(ii) and the Fifth Schedule (w.e.f 1-1-2012). 7. Subs. by Act 28 of 2016, s. 141(ii), and the Third Schedule, for tariff item 9505 10 00, the entry “20%” (w.e.f. 28-3- 2018). 4 (1) 9505 90 9505 90 10 9505 90 90 9506 9506 11 00 9506 12 00 9506 19 00 9506 21 00 9506 29 00 9506 31 00 9506 32 00 9506 39 00 9506 40 00 9506 51 00 9506 59 (2) (3) (4) (5) - --- --- Other: Magical equipments Other kg. kg. 1[20%] 2[20%] ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLE TENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS Snow-skis and other snow-ski equipment: Skis Ski-fastenings (ski-bindings) Other Water-skis, surf-boards, sailboards and other water-sport equipment: 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 Other: - -- -- -- - -- -- - -- -- -- - - -- -- - - - - - - - - - - - - - - u kg. kg. u u u u kg. u u u u 3[20%] 3[20%] 3[20%] 3[20%] 3[20%] 3 [20%] 3[20%] 3[20%] 3[20%] 3[20%] 3[20%] 3[20%] 9506 59 10 --- Squash or racket ball badminton rackets, whether or not strung 9506 59 90 --- Other 1. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for “the tariff item 9505 90 10, the entry “20%” (w.e.f. 28-3- 2018) 2. Subs. by Act 28 of 2016, s. 141(ii) and the Third Schedule for tariff item 9505 90 90, the entry “20%” (w.e.f. 1-1-2017). 3. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for “the tariff items of headings 9506, 9507 and 9508, the entry “20%” (w.e.f. 28-3-2018). 5 (1) (2) (3) (4) (5) - -- -- 9506 61 00 9506 62 Balls, other than golf balls and table-tennis balls: Lawn-tennis balls Inflatable: 9506 62 10 --- Football 9506 62 20 --- Volley ball 9506 62 30 --- Basket ball 9506 62 90 --- Other 9506 69 -- Other: 9506 69 10 --- Hockey ball 9506 69 20 --- Cricket ball 9506 69 30 --- Golf ball 9506 69 40 --- Rugby ball 9506 69 90 --- Other 9506 70 00 - - Ice skates and roller skates, including skating boots with skates attached Other: 9506 91 -- Articles and equipment for general physical exercise, gymnastics or athletics: 9506 91 10 --- Boxing equipment 9506 91 90 --- Other 9506 99 -- Other: u u u u u u u u u u u 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] kg. kg. 1[20%] 1[20%] - - - - - - - - - - - - - 1. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for “the tariff items of headings 9506, 9507 and 9508, the entry “20%” (w.e.f. 28-3-2018). 6 (1) (2) (3) (4) (5) 9506 99 10 --- Badminton shuttle cocks 9506 99 20 --- Leg pads and bats for cricket 9506 99 30 --- Shoulder pads for football 9506 99 40 --- Hockey sticks and blades 9506 99 50 --- Polo sticks including blades, shafts and heads 9506 99 60 --- Sports net 9506 99 70 9506 99 80 --- --- Tennis and badminton racket pressures Shin-guards and elbow or shoulders pads excluding those for football; waist, thigh and hip protective equipment 9506 99 90 --- Other 9507 9507 10 00 9507 20 00 9507 30 00 9507 90 - - - - 9507 90 10 9507 90 90 --- --- 9508 9508 10 00 9508 90 00 - - FISHING RODS, FISH-HOOKS AND OTHER LINE FISHING TACKLE; FISH LANDING NETS, BUTTERFLY NETS AND SIMILAR NETS; DECOY "BIRDS" (OTHER THAN THOSE OF HEADING 9208 OR 9705) AND SIMILAR HUNTING OR SHOOTING REQUISITES Fishing rods Fish-hooks, whether or not snelled Fishing reels Other: Fish landing and butterfly nets Other ROUNDABOUTS, SWINGS, SHOOTING GALLERIES AND OTHER FAIRGROUND AMUSEMENTS; TRAVELLING CIRCUSES, TRAVELLING MENAGERIES AND TRAVELLING THEATRES Travelling circuses and travelling menageries Other u u u u u u u u u u kg. u u u kg. kg. 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] - - - - - - - - - - - - - - - - 1. Subs. by Act 13 of 2018, s. 103(a) and the Second Schedule, for “the tariff items of headings 9506, 9507 and 9508, the entry “20%” (w.e.f. 28-3-2018). 7 CHAPTER 96 Miscellaneous Manufactured Articles NOTES 1. This Chapter does not cover: (a) Pencils for cosmetic or toilet uses (Chapter 33); (b) Articles of Chapter 66 (for example, parts of umbrellas or walking-sticks); (c) Imitation jewellery (heading 7117); (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); (e) Cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials; heading 9601 or 9602 applies, however, to separately presented handles or other parts of such articles; (f) Articles of Chapter 90 [for example, spectacle frames (heading 9003), mathematical drawing pens (heading 9017), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (heading 9018)]; (g) Articles of Chapter 91 (for example, clock or watch cases); (h) Musical instruments or parts or accessories thereof (Chapter 92); (ij) Articles of Chapter 93 (arms and parts thereof); (k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings); (l) Articles of Chapter 95 (toys, games, sports requisites); or (m) Works of art, collectors’ pieces or antiques (Chapter 97). 2. In heading 9602 the expression “vegetable or mineral carving material” means: (a) Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom); (b) Amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet. 3. In heading 9603, the expression “prepared knots and tufts for broom or brush making” applies only to unmounted knots and tufts of animal hair, vegetable fiber 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 9601 to 9606 or 9615, 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 9601 to 9606 and 9615 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. 1 Tariff Item Description of goods Unit Rate of duty (2) (3) (4) (5) Std. Prefnl. Areas (1) 9601 9601 10 00 9601 90 - - 9601 90 10 --- WORKED IVORY, BONE, TORTOISE- SHELL, HORN, ANTLERS, CORAL, MOTHER-OF-PEARL AND OTHER ANIMAL CARVING MATERIAL, AND ARTICLES OF THESE MATERIALS (INCLUDING ARTICLES OBTAINED BY MOULDING) Worked ivory and articles of ivory kg. 1[10%] Other: Worked thereof tortoise-shell and articles kg. 9601 90 20 --- Worked mother-of-pearl and articles thereof kg. 9601 90 30 --- Worked bone (excluding whale bone) and articles thereof kg. 9601 90 40 --- Worked horn, coral and other animal carving material and articles thereof kg. 9601 90 90 --- Other kg. 1[10%] 9602 WORKED VEGETABLE OR MINERAL CARVING MATERIAL AND ARTICLES OF THESE MATERIALS MOULDED OR CARVED ARTICLES OF WAX, OF STEARIN, OF NATURAL GUMS OR NATURAL RESINS OR OF MODELLING PASTES, AND OTHER MOULDED OR CARVED ARTICLES, NOT ELSEWHERE SPECIFIED OR INCLUDED; WORKED, UNHARDENED GELATIN (EXCEPT GELATIN OF HEADING 3503) AND ARTICLES OF UNHARDENED GELATIN 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items, the entry “10%” (w.e.f. 11-5-2007). 2 (1) (2) (3) (4) (5) 9602 00 - 9602 00 10 --- 9602 00 20 --- 9602 00 30 9602 00 40 9602 00 90 9603 --- --- --- 9603 10 00 - - 9603 21 00 -- 9603 29 00 9603 30 -- - Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: Worked vegetable carving material and articles thereof kg. 1[10%] Moulded or carved articles of wax, stearin, natural gums and resins and other moulded or carved articles kg. 1[10%] Gelatin capsules, empty Other articles of unhardened gelatin Other kg. kg. kg. 1[10%] 1[10%] 1[10%] - - - - - BROOMS, BRUSHES (INCLUDING BRUSHES CONSTITUTING PARTS OF MACHINES, APP- LIANCES OR VEHICLES), HAND-OPERATED MECH-ANICAL FLOOR SWEEPERS, NOT FEATHER MOTORISED, MOPS DUSTERS; PREPARED KNOTS AND TUFTS FOR BROOM OR BRUSH MAKING; PAINT PADS AND ROLLERS; SQUEEGEES (OTHER THAN ROLLER SQUEEGEES) AND Brooms and brushes, consisting of twigs or other vegetable materials, bound together, with or without handles Tooth brushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: u 2[20%] - Tooth brushes brushes Other including dental-plate u 2[20%] u 2[20%] - - Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items, the entry “10%” (w.e.f. 11-5-2007). 2. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 9603, for “10%” (w.e.f. 27-3-2020). 3 (3) (4) (5) (1) 9603 30 10 9603 30 20 9603 30 90 9603 40 --- --- --- - 9603 40 10 --- (2) Artist brushes Brushes for the application of cosmetics Other Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30); paint pads and rollers: Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30); 9603 40 20 --- Paint pads and rollers - - 9603 50 00 9603 90 00 9604 00 00 9605 Other brushes machines, appliances or vehicles constituting parts of Other HAND SIEVES AND HAND RIDDLES TRAVEL SETS FOR PERSONAL TOILET, SEWING OR SHOE OR CLOTHES CLEANING 9605 00 - Travel sets for personal toilet, sewing or shoe or clothes cleaning: 9605 00 10 9605 00 90 --- --- For personal toilet Other 9606 BUTTONS, PRESS-FASTENERS, SNAP- FASTENERS AND PRESS STUDS, BUTTON MOULDS AND OTHER PARTS OF THESE ARTICLES; BUTTON BLANKS 9606 10 - Press-fasteners, snap-fasteners and press- studs and parts thereof : u u u u u u u u u u 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 1[20%] 2[20%] 3 [10%] 3[10%] 9606 10 10 --- Press-fasteners, snap-fasteners and press- studs kg. 3[10%] 9606 10 20 --- Parts kg. 3[10%] 9606 21 00 - -- Buttons: Of plastics, not covered with material textile kg. 3[10%] - - - - - - - - - - - - - 1. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of heading 9603, for “10%” (w.e.f. 27-3-2020). 2. Subs. by s. 117(a) and the Second Schedule, ibid., for the entry in column (4) occurring against item 9604 00 00, for “10%” (w.e.f. 27-3-2020). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items, the entry “10%” (w.e.f. 11-5-2007). 4 (3) kg. kg. kg. kg. kg. kg. kg. kg. kg. kg. (4) 1[10%] (5) - 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - - - (1) (2) 9606 22 00 -- Of base metals, not covered with textile material 9606 29 9606 29 10 9606 29 90 9606 30 9606 30 10 9606 30 90 9607 9607 11 9607 11 10 9607 11 90 9607 19 9607 19 10 9607 19 90 -- --- --- - --- --- - -- --- --- -- --- --- 9607 20 00 - 9608 Other: Button of coconut shell or wood Other Button moulds and other parts of buttons; button blanks: Button blanks Other SLIDE FASTENERS AND PARTS THEREOF Slide fasteners: Fitted with chain scoops of base metal: Zip fasteners Other Other: Zip fasteners Other Parts BALL POINT PENS; FELT TIPPED AND OTHER POROUS-TIPPED 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 9609 9608 10 - Ball point pens: 2[---- With liquid ink (for rolling ball pen): 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items, the entry “10%” (w.e.f. 11-5-2007). 2. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for tariff items 9608 10 10 and 9608 10 90 and the entries relating thereto (w.e.f. 1-1-2012) 5 (1) (2) (3) (4) (5) 9608 10 11 - - - - High value ball point pens (US $ 100 and above c.i.f. per unit) 9608 10 12 - - - - Ball point pens with body or cap of precious metal or rolled precious metal 9608 10 19 - - - - Other - - - Other: 9608 10 91 - - - - High value ball point pens (US $ 100 and above c.i.f. per unit) 9608 10 92 - - - - Ball point pens with body or cap of precious metal or rolled precious metal 9608 10 99 - - - - Other 1[9608 20 00 - Felt tipped and other porous-tipped pens and markers 9608 30 -- - - Fountain pens, stylograph pens and other pens: Fountain pens 9608 30 11 - - - - High value fountain pens (US $ 100 and above c.i.f. per unit) 9608 30 12 - - - - With body or cap of precious metal or rolled precious metal 9608 30 19 - - - -- - - Other Stylograph pens: 9608 30 21 - - - - High value pens (US $ 100 and above c.i.f. per unit) 9608 30 22 - - - - With body or cap of precious metal or rolled precious metal 9608 30 29 - - - - - - - Other Other: 9608 30 91 - - - - High value pens (US $ 100 and above c.i.f. per unit) u u u u u u u u u u u u u u 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% - - - - - -] - - - - - - - - 1. Subs. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, for tariff item 9608 20 00, Sub-heading 9608 31, tariff items 9608 31 10 and 9608 31 90, sub-heading 9608 39, tariff items 9608 39 10 to 9608 39 99 and the entries relating thereto, (w.e.f. 1-1-2012). 6 (1) (2) (3) (4) (5) 9608 30 92 - - - - With body or cap of precious metal or rolled precious metal 9608 30 99 - - - - Other 9608 40 00 9608 50 00 9608 60 9608 60 10 9608 60 90 9608 91 9608 91 10 9608 91 20 9608 91 30 9608 91 91 9608 91 99 9608 99 9608 99 10 - - - --- --- - -- --- --- --- --- ---- ---- -- --- Propelling or sliding pencils Sets of articles from two or more of the foregoing sub-headings Refills for ball point pens, comprising the ball point and ink-reservoir: With liquid ink (for rolling ball-pen) Other Other: Pen nibs and nib points: Nib points for pen Nibs of wool felt or plastics for use in the manufacture of porous tip pen or markers Other pen nibs Other: Of metal Other Other: Pen holders, pencil holders and similar holders 9608 99 90 --- Other 9609 9609 10 00 9609 20 00 9609 90 - - - PENCILS (OTHER THAN PENCILS OF HEADING 9608 ), CRAYONS, PENCIL LEADS, PASTELS, DRAWING CHARCOALS, WRITING OR DRAWING CHALKS AND TAILORS’ CHALKS Pencils and crayons, with leads encased in a rigid sheath Pencil leads, black or coloured Other: u u u u u u u u u u u kg. kg. kg. kg. 10% 10% 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - -] - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items, the entry “10%” (w.e.f. 11-5-2007). 7 (4) (5) (3) kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] kg. 2[20%] (1) (2) 9609 90 10 --- Slate pencils 9609 90 20 --- Other pencils 9609 90 30 --- Pastels, drawing charcoals and writing or drawing chalks and tailors chalks 9609 90 90 --- Other 9610 00 00 9611 00 00 9612 9612 10 9612 10 10 9612 10 20 9612 10 30 9612 10 90 - --- --- --- --- SLATES AND BOARDS, WITH WRITING OR DRAWING SURFACES, WHETHER OR NOT FRAMED DATE, SEALING OR NUMBERING STAMPS, AND THE LIKE (INCLUDING DEVICES FOR PRINTING OR EMBOSSING LABELS), DESIGNED FOR OPERATING IN THE HAND; HAND-OPERATED COMPOSING STICKS AND HAND PRINTING SETS INCORPORATING SUCH COMPOSING STICKS TYPEWRITER OR SIMILAR RIBBONS, INKED OR OTHERWISE PREPARED FOR GIVING IMPRESSIONS, WHETHER OR NOT ON SPOOLS OR IN CARTRIDGES; INK-PADS, WHETHER OR NOT INKED, WITH OR WITHOUT BOXES Ribbons: Computer printer ribbon Ribbon electronic and similar machines typewriters, for other Ribbon for electronic typewriter Other u than u 9612 20 00 - Ink-pads 9613 9613 10 00 9613 20 00 9613 80 - - - CIGARETTE LIGHTERS AND OTHER LIGHTERS, WHETHER OR NOT MECHANICAL OR ELECTRICAL, AND PARTS THEREOF OTHER THAN FLINTS AND WICKS Pocket lighters, gas fuelled, non-refillable Pocket lighters, gas fuelled, refillable Other lighters: 2[10%] 2[10%] 2[10%] 2[10%] 2[10%] 3[20%] 3[20%] u u u u u - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items, the entry “10%” (w.e.f. 11-5-2007). 2. Subs. by 13 of 2018, s. 103(a) and the Second Schedule, for tariff item 9611 00 00, the entry “20%”(w.e.f. 28-3-2018). 3. Subs. by s. 103(a) and Second Schedule ibid, the tariff items of heading 9613, the entry “20%” (w.e.f. 28-3-2018). 8 (1) 9613 80 10 9613 80 90 --- --- 9613 90 00 - 2[9614 00 00 9615 - -- -- - 9615 11 00 9615 19 00 9615 90 00 9616 9616 10 - 9616 10 10 9616 10 20 9616 20 00 --- --- - 9617 9617 00 - (3) (4) (5) u u u u 1[20%] 1[20%] 1[20%] 3[10%] - - - --] kg. kg. kg. 4[20%] 4[20%] 4[20%] kg. kg. kg. 5[20%] 5[20%] 5[20%] - - - - - - (2) Electronic Other Parts SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS AND PARTS THEREOF COMBS, HAIR-SLIDES AND THE LIKE, HAIRPINS, CURLING PINS, CURLING GRIPS, HAIR-CURLERS AND THE LIKE, OTHER THAN THOSE OF HEADING 8516, AND PARTS THEREOF Combs, hair-slides and the like: Of hard rubber or plastics Other Other SCENT SPRAYS AND SIMILAR TOILET SPRAYS, AND MOUNTS AND HEADS THEREFORE; POWDER-PUFFS AND PADS FOR THE APPLICATION OF COSMETICS OR TOILET PREPARATIONS Scent sprays and similar toilet sprays, and mounts and heads therefore: Scent sprays and similar toilet sprays Mounts and heads Powder-puffs and pads for the application of cosmetics or toilet preparations VACUUM FLASKS AND OTHER VACUUM VESSELS, COMPLETE WITH CASES; PARTS THEREOF OTHER THAN GLASS INNERS Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners: --- Vacuum flasks and other vacuum vessels, complete with case: 1. Subs. by 13 of 2018, s. 103(a) and the Second Schedule, for tariff item 9611 00 00, the entry “20%” (w.e.f. 28-3-2018). 2. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for heading 9614, tariff item 9614 20 00, sub-heading 9614 90 90, tariff items 9614 90 10 to 9614 90 90 and the entries relating thereto (w.e.f. 1-1-2007). 3. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items, the entry “10%” (w.e.f. 11-5-2007). 4. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings of 9615 and 9617, for “10%” (w.e.f. 27-3-2020). 5. Subs. by 13 of 2018, s. 103(a) and the Second Schedule, for the tariff items of heading 9616, the entry “20%” (w.e.f. 28- 3-2018). 9 (1) (2) 9617 00 11 ---- Vacuum flasks having a capacity not exceeding 0.75 l (3) kg. (4) 1[20%] 9617 00 12 ---- Vacuum flasks having a capacity exceeding 0.75 l kg. 1[20%] kg. kg. kg. kg. 1[20%] 1[20%] 1[20%] 2[10%] 9617 00 13 ---- Casserol and other vacuum containers 9617 00 19 ---- Other 9617 00 90 --- Parts (other than glass inners) 9618 00 00 3[9619 9619 00 - TAILORS’ DUMMIES AND OTHER LAY FIGURES; AUTOMATA AND OTHER ANIMATED DISPLAYS, USED FOR SHOP WINDOW DRESSING SANITARY TOWELS (PADS) AND TAMPONS, NAPKINS AND NAPKIN LINERS FOR BABIES AND SIMILAR ARTICLES, OF ANY MATERIAL towels Sanitary tampons, napkins and napkin liners for babies and similar articles, of any material: (pads) and 9619 00 10 - - - Sanitary towels (pads) or sanitary napkins kg. 9619 00 20 - - - Tampons 9619 00 30 - - - Napkins and napkin liners for babies 9619 00 40 - - - Clinical diapers 9619 00 90 - - - Other kg. kg. kg. kg. 4[9620 00 00 - Monopods, bipods, articles tripods and similar kg. 10% 10% 10% 10% 10% 10% (5) - - - - - - - - - - -] -] 1. Subs. by Act 12 of 2020, s. 117(a) and the Second Schedule, for the entry in column (4) occurring against all the tariff items of headings of 9615 and 9617, for “10%” (w.e.f. 27-3-2020). 2. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for all the tariff items, the entry “10%” (w.e.f. 11-5-2007). 3. Ins. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule, (w.e.f 1-1-2012). 4. Ins. by Act 28 of 2016, s. 141(ii) and the Fourth Schedule, (w.e.f. 14-5-2016). 10 SECTION XXI Works of Art, Collectors' Pieces and Antiques CHAPTER 97 Works of Art, Collectors' Pieces and Antiques NOTES 1. This Chapter does not cover: (a) Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 4907; (b) Theatrical scenery, studio back-cloths or the like, of painted canvas (heading 5907) except if they may be classified in heading 9706; or (c) Pearls, natural or cultured, or precious or semi-precious stones (headings 7101 to 7103). 2. For the purposes of heading 9702, 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. Heading 9703 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists. 4. 1[(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 this Schedule. 1[(B)] Heading 9706 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. Tariff Item (1) 9701 Description of goods Unit Rate of duty Std. Prefnl. Areas (3) (4) (5) (2) PAINTINGS, DRAWINGS AND PASTELS, EXECUTED ENTIRELY BY HAND, OTHER THAN DRAWINGS OF HEADING 4906 AND OTHER THAN HAND-PAINTED OR HAND-DECORATED MANUFACTURED ARTICLES; COLLAGES AND SIMILAR DECORATIVE PLAQUES 1. Subs. by Act 21 of 2006, s. 63(b) and the Fourth Schedule, for “(a)” and “(b)” (w.e.f. 1-4-2006). 1 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] (2) (3) (4) (1) 9701 10 9701 10 10 - - Paintings, drawings and pastels: Madhubani paintings (on textiles) 9701 10 20 --- Kalamkari paintings (on textiles) 9701 10 30 --- Rajasthani paintings (on textiles) u u u u 9701 10 90 --- Other 9701 90 - Other: 9701 90 91 ---- Domestic decorated ) articles of wood (hand kg. 9701 90 92 ---- Restaurant decoration of plastics 9701 90 99 ---- Other 9702 00 00 9703 9703 00 - ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS ORIGINAL SCULPTURES AND STATUARY, IN ANY MATERIAL Original sculptures and statuary, in any material: 9703 00 10 --- Original sculptures and statuary, in metal 9703 00 20 --- Original sculptures and statuary, in stone 9703 00 90 --- Original sculptures and statuary, in other kg. kg. kg. u u u 9704 9704 00 - materials POSTAGE OR REVENUE STAMPS, STAMP- POST MARKS, FIRST-DAY COVERS, POSTAL STATIONERY (STAMPED PAPER), , AND THE LIKE, USED OR UNUSED OTHER THAN THOSE OF HEADING 4907 Postage or revenue stamps, stamp-post marks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907: 9704 00 10 --- Used postal stamp 9704 00 20 --- Used or unused first-day covers for philatelists 9704 00 90 --- Other kg. Free kg. kg. kg. Free Free Free (5) --- - - - - - - - - - - - - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff items (except tariff items 9704 00 10, 9704 0020 and 9704 00 90) (w.e.f. 11-5-2007). 2 (1) 9705 9705 00 - (2) (3) (4) (5) COLLECTIONS AND COLLECTORS' PIECES OF ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, HISTORICAL, ARCHAEOLOGICAL, PALAEONTOLOGICAL, ETHNOGRAPHIC OR NUMISMATIC INTEREST Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, or numismatic interest: ethnographic 9705 00 10 --- Stuffed animals and birds (taxidermy) 9705 00 90 --- Other 9706 00 00 ANTIQUES OF AN AGE EXCEEDING ONE HUNDRED YEARS kg. kg. kg. 1[10%] 1[10%] 1[10%] - - - 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for tariff items (except tariff items 9704 00 10, 9704 0020 and 9704 00 90) (w.e.f. 11-5-2007). 3 Project Imports; Laboratory Chemicals; Passengers' Baggage; Personal Importations by Air or Post; Ship Stores CHAPTER 98 NOTES 1. This Chapter is to be taken to apply to all goods which satisfy the conditions prescribed therein, even though they may be covered by a more specific heading elsewhere in this Schedule. 2. Heading 9801 is to be taken to apply to all goods which are imported in accordance with the regulations made under section 157 of the Customs Act, 1962 (52 of 1962) and expressions used in this heading shall have the meaning assigned to them in the said regulations. 3. Heading 9802 covers all chemicals, organic or inorganic, whether or not chemically defined, imported in packings not exceeding 500 gms. or 500 milliliters and which can be identified with reference to the purity, markings or other features to show them to be meant for use solely as laboratory chemicals. 4. Headings 9803 and 9804 are taken not to apply to: (a) Motor vehicles; 1[(b) alcoholic beverages; and (c) tobacco and manufactured products thereof.] 5. Heading 9803 is to be taken not to apply to articles imported by a passenger or a member of a crew under an import licence or a Customs Clearance Permit either for his own use or on behalf of others. 6. Heading 9804 is to be taken not to apply to articles imported under an import licence or a Customs Clearance Permit. 2[7. Heading 9804 is to be taken not to apply to printed books.] Tariff Item Description of goods Unit Rate of duty (1) 9801 (2) (3) (4) (5) Std. Prefnl. Areas ALL ITEMS OF MACHINERY INCLUDING PRIME MOVERS, INSTRUMENTS, APPARATUS AND APPLIANCES, CONTROL GEAR AND TRANSMISSION EQUIPMENT, AUXILIARY EQUIPMENT (INCLUDING THOSE REQUIRED FOR RESEARCH AND DEVELOPMENT PURPOSES, TESTING AND QUALITY CONTROL), AS WELL AS ALL COMPONENTS (WHETHER FINISHED OR NOT) OR RAW MATERIALS FOR THE MANUFACTURE OF THE AFORESAID ITEMS AND THEIR COMPONENTS, REQUIRED FOR THE INITIAL SETTING UP OF A UNIT, OR THE SUBSTANTIAL EXPANSION OF AN EXISTING UNIT, OF A SPECIFIED: (1) INDUSTRIAL PLANT, 1. Subs. by Act 7 of 2017, s. 110(b) and the Third Schedule, for clauses (b) and (c) (w.e.f. 31-3-2017). 2. Ins. by Act 23 of 2019, s. 88(a) and the Fourth Schedule (w.e.f. 1-08-2019). 1 (3) (4) (5) (1) 9801 00 - TO THE MATERIAL) (2) (2) IRRIGATION PROJECT, (3) POWER PROJECT, (4) MINING PROJECT, (5) PROJECT FOR THE EXPLORATION FOR OIL OR OTHER MINERALS, AND (6) SUCH OTHER PROJECTS AS THE CENTRAL GOVERNMENT MAY, HAVING REGARD ECONOMIC DEVELOPMENT OF THE COUNTRY NOTIFY IN THE OFFICIAL GAZETTE IN THIS BEHALF; AND SPARE PARTS, OTHER RAW MATERIALS (INCLUDING SEMI-FINISHED OR CONSUMABLE STORES NOT EXCEEDING 10% OF THE VALUE OF THE GOODS SPECIFIED ABOVE PROVIDED THAT SUCH SPARE PARTS, RAW MATERIALS OR ARE ESSENTIAL FOR THE MAINTENANCE OF THE PLANT OR PROJECT MENTIONED IN (1) TO (6) ABOVE All items of machinery including prime movers, and appliances, control gear and transmission equipment auxiliary equipment, (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified: (1) industrial plant, instruments, CONSUMABLE apparatus STORES (2) irrigation project, (3) power project, (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw semi-finished (including materials materials of consumable stores) not exceeding 10% of the value of the goods specified above, provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above: 2 (1) 9801 00 11 9801 00 12 9801 00 13 9801 00 14 9801 00 15 --- ---- ---- ---- ---- ---- 9801 00 19 ---- 9801 00 20 --- 9801 00 30 --- 9802 00 00 9803 00 00 9804 9804 10 00 9804 90 00 - - 9805 9805 10 00 - 9805 90 00 - (2) Machinery: For industrial plant project For irrigation plant For power project For mining project Project for exploration of oil or other minerals For other projects Components (whether or not finished or not) or raw materials for the manufacture of aforesaid items required for the initial setting up of a unit or the substantial expansion of a unit Spare parts and other raw materials (including semi-finished materials or consumable stores for the maintenance of plant or project LABORATORY CHEMICALS ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A MEMBER OF A CREW IN HIS BAGGAGE 2[ALL DUTIABLE GOODS IMPORTED FOR PERSONAL USE] Drugs and medicines Other THE FOLLOWING ARTICLES OF STORES ON BOARD OF A VESSEL OR IS AIRCRAFT ON WHICH DUTY LEVIABLE UNDER THE CUSTOMS ACT, 1962 (52 OF 1962), NAMELY: Prepared or preserved meat, fish and vegetables; dairy products; soup; lard; fresh fruits All other consumable stores excluding fuel, lubricating oil, alcoholic drinks and tobacco products (3) (4) (5) kg. kg. kg. kg. kg. kg. kg. 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] 1[10%] - - - - - - - kg. 1[10%] - kg. kg. 1[10%] 100% - - kg. kg. 3[35%] 3[35%] - - kg. 1[10%] - kg. 1[10%] - 4[9806 00 00 All goods originating in or exported from the Islamic Republic of Pakistan - 200% -] 1. Subs. by Act 22 of 2007, s. 114(i) and the Second Schedule, for the entry in column (4) occurring against all the tariff items (except tariff item 9803 00 00) (w.e.f. 11-5-2007). 2. Subs. by act 7 of 2017, s. 110(b) and the Third Schedule, for the entry in column (2) occurring against heading 9804 (w.e.f. 31- 3-2017). 3. Subs. by Act 8 of 2011, s. 60(a)(i) and the Fourth Schedule, for the entries in column (4) occurring against each of them in tariff items 9804 10 00 and 9804 90 00 (w.e.f. 8-4-2011). 4. Ins. by vide Notification No. 05/2019-Customs dated 16-02-2019. 3 ANNEXURE TO CHAPTER 98 PROJECT IMPORTS REGULATIONS, 1986 In exercise of the powers conferred by section 157 of the Customs Act, 1962 (52 of 1962) and in supersession of the Project Imports (Registration of Contract) Regulations, 1965, except as respect things done or omitted to be done before such supersession, the Central Board of Excise and Customs hereby makes the following regulations, namely:- 1. Short title and commencement. (1) These regulations may be called the Project Imports Regulations, 1986. (2) They shall come into force on the 3rd day of April, 1986. 2. Application. These regulations shall apply for assessment and clearance of the goods falling under heading No. 98.01 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). 3. Definitions. For the purposes of these regulations,- (a) “industrial plant” means an industrial system designed to be employed directly in the performance of any process or series of processes necessary for manufacture, production or extraction of a commodity, but does not include- (i) establishments designed to offer services of any description such as hotels, hospitals, photographic studios, photographic film processing laboratories, photocopying studios, laundries, garages and workshops; or (ii) a single machine or a composite machine, within the meaning assigned to it, in Notes 3 and 4 to Section XVI of the said First Schedule. Explanation:-For the purposes of sub-clause (i), the expression “establishments designed to offer services of any description” shall not include video recording or editing units, cinematographic studios, cinematographic film processing laboratories, and sound recording, processing, mixing or editing studios; (b) “Sponsoring authority” means an authority specified in the Table annexed to these regulation; (c) “substantial expansion” means an expansion which will increase the existing installed capacity by not less than 25 per cent; (d) “unit” means any self-contained portion of an industrial plant or any self-contained portion of a project specified under the said heading No. 98.01 and having an independent function in the execution of the said project. 4. Eligibility. The assessment under the said heading No. 98.01 shall be available only to those goods which are imported (whether in one or more than one consignment) against one or more specific contracts, which have been registered with the appropriate Custom House in the manner specified in regulation 5 and such contract or contracts has or have been so registered,- (i) before any order is made by the proper officer of customs permitting the clearance of the goods for home consumption; 4 (ii) in the case of goods cleared for home consumption without payment of duty subject to re- export in respect of fairs, exhibitions, demonstrations, seminars, congresses and conferences, duly sponsored or approved by the Government of India or Trade Fair Authority of India, as the case may be, before the date of payment of duty. 5. Registration of contracts. (1) Every importer claiming assessment of the goods falling under the said heading No. 98.01, on or before their importation shall apply in writing to the proper officer at the port where the goods are to be imported or where the duty is to be paid for registration of the contract or contracts, as the case may be: Provided that in the case of consignments sought to be cleared through a Custom House other than the Custom House at which the contract is registered, the importer shall produce from the Custom House of registration such information as the proper officer may require. (2) The importer shall apply, as soon as may be, after he has obtained the Import trade control licence wherever required for the import of articles covered by the contract and in case of imports covered by the Open General Licence or imports made by Central Government, any State Government, statutory corporation, public body or Government undertaking run as a joint stock company (hereinafter referred to as “Government Agency”) as soon as clearance from the concerned sponsoring authority, as the case may be, has been obtained. (3) The application shall specify- (a) the location of plant or project; (b) the description of the articles to be manufactured, produced, mined or explored; (c) the installed or designed capacity of the plant or project and in the case of substantial expansion of an existing plant or project the installed capacity and the proposed addition thereto; (d) such other particulars as may be considered necessary by the proper officer for purposes of assessment under the said heading. (4) The application shall be accompanied by the original deed of contract together with a true copy thereof, the import trade control licence, wherever required, and an approved list of items from the concerned sponsoring authority. (5) The importer shall also furnish such other documents or other particulars as may be required by the proper officer in connection with the registration of contract. (6) The proper officer shall, on being satisfied that the application in the order register the contract by entering the particulars thereof in a book kept for the purpose, assign a number in token of the registration and communicate that number of the importer and shall also return to the importer all the original documents which are no longer required by him. 6. Amendment of contract. (1) If any contract referred to in regulation 5 is amended, whether before or after registration, the importer shall make an application for registration of the amendments to the said contract to the proper officer. (2) The application shall be accompanied by the original deed of contract relating to the amendments together with a true copy thereof and the documents, if any, permitting consequential amendments to the import trade control licence, wherever required, for the import of articles covered by the contract and in the case of imports covered by Open General Licence, as soon as clearance from the concerned sponsoring authority, as the case may be, has been obtained along with a list of articles referred to in clause (4) of regulation 5, duly attested. 5 (3) On being satisfied that the application is in order, the proper officer shall make a note of the amendments in the register. 7. Finalisation of contract. The importer shall within three months from the date of clearance for home consumption of the last consignment of the goods or within such extended period as the proper officer may allow, submit a statement indicating the details of the goods imported together with necessary documents as proof regarding the value and quantity of the goods so imported in terms of this Regulation and any other document that may be required by the proper officer for finalisation of the contract. Sr. No. Name of the Plant or Project Sponsoring Authority TABLE 1. 2. All plants and projects under SSI Units Director of Industries of the concerned State All Power Plants, and Transmission Projects under, (a) National Thermal Power Corporation Ltd. (b) Tehri Hydro Development Corporation Ltd. (c) Nathpa Jhakri Power Corporation Ltd. (d) North Eastern Electric Power Corporation Ltd. (e) National Hydroelectric Power Corporation Ltd. (f) Bhakra Beas Management Board (g) Central Power Research Institute (h) National Power Training Institute National Thermal Power Corporation Ltd. NTPC Bhavan Scope Complex 7, Lodhi Road, Institutional Area, New Delhi-110 003. Tehri Hydro Development Corporation Limited Bhagirathi Bhawan (Top Terrace) Bhagirathipuram, Tehri Tehri (Garhwal) 249001 (UP) Nathpa Jhakri Power Corporation Limited Himfed Building Khalini Shimla (HP) North Eastern Electric Power Corporation Limited Brookland Compound Lower New Colony Shillong - 793 001 National Hydroelectric Power Corporation Limited NHPC Office Complex Sector 33, Faridabad Faridabad (Haryana) Bhakra Beas Management Board Madhya Marg Sector - 197B Chandigarh - 160 019 Central Power Research Institute, Prof. C.V. Raman Road, Raj Mahal Vilas Extn. II, Stage P.O. P.B. No. 9401, Bangalore – 560094. National Power Training Institute, Sector 33, Faridabad, Haryana - 121 003. (i) Power Grid Corporation of India Ltd. Power Grid Corporation of India Ltd. Hemkunt Chambers, 6th Floor, 89, Nehru Place New Delhi- 110019 6 3. 3A. Power Plants & Transmission Projects other than those mentioned at Sl. No. 2 above Secretary to the State Government or Union Territory concerned dealing with the subject of power or electricity. Drinking Water Supply Projects for supply of water for human or animal consumption. Collector/District Magistrate/Deputy Commissioner of the District in which the project located. 3B. Aerial Passenger Ropeway Project 3C. Water Supply Projects 1[3D. Pipeline projects for the transportation of crude oil, petroleum products or natural gas 4. Any other Plant and Project Joint Secratory to the Government of India in the Ministry of Tourism or the secretary to a state government dealing with subject of tourism. Collector/District Magistrate/Deputy Commissioner of the District in which the project is located. Ministry of Petroleum and Natural Gas] Concerned Administrative Ministry or Department. q 98.01-Notified Projects for Assessment under H. 98.01. 42/96-Cus. dt. 23.7.1996, as amended by 14/97-Cus. dt. 1.3.1997, 45/97-Cus. dt. 14.5.1997, 29/99-Cus. dt. 28.2.1999, 21/2000-Cus. dt. 1.3.2000, 103/01-Cus. dt. 8.10.2001, 24/02-Cus. dt. 1.3.2002, 91/02-Cus. dt. 6.9.2002, 28/03-Cus, dt. 1.3.2003, 15/04-Cus., dt. 8.1.2004 (w.e.f. 9.1.2004), 16/04-Cus. dt. 8.1.2004, 18/06-Cus., dt. 1.3.2006: In exercise of the powers conferred by sub-item (6) of heading No. 98.01 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the Central Government, having regard to the economic development of the country, hereby notifies each of the projects specified below as a project for the purpose of assessment under the said heading. 1. Port Mechanical Ore Handling Plant. 2. Salaya-Koyali Mathura Crude Oil Pipe Line Project. 3. Bombay Water Supply and Sewerage Project. 4. Mathura-Delhi-Ambala-Jullundur Product Pipeline Project. 5. Operation Flood III Project of National Diary Development Board. 6. Bombay-Pune Product Pipeline Project. 7. Gas Pipeline Projects of the Gas Authority of India Ltd. 8. Pipeline Expansion Phase IIIA - Jorhat to Bongaigaon. 9. Railway Electrification Project. 10. Research and Development Project of Research, Designs and Standards Organisation of the Indian Railways, Lucknow. 11. Calcutta Metro Railway Project. 12. Konkan Railway Project. 1. Ins. by the Notification no. 17/2006-Cus., dated 1.3.2006 (w.e.f. 1-3-2006). 7 13. Kandla-Bhatinda Pipeline Project. 14. SEA-ME-WE2 Submarine Cable Project. 15. National Stock Exchange Project. 16. Port Development Projects. 17. Bombay-Manmad-Manglya Pipeline Project. 18. Vishakh-Vijaywada-Secunderabad Pipeline Project. 19. Power Transmission Projects of 66 KV and above. 20. Road Development Projects of the National Highways Authority of India. 21. Urban Distribution Development Projects of Andhra Pradesh State Electricity Board in Hyderabad and Tirupati towns. 22. Cochin International Airport Project. 23. LNG Terminal of Petronet LNG Project at Dahej. 24. Koyali-Navagam-Viramgam-Sidhpur-Kot-Sanganer Product Pipeline Project. 25, Delhi MRTS Project. 26. Drinking Water Supply Projects for supply of water for human or animal consumption. 26A. Water Supply Projects Explanation.-Water Supply Project includes a plant for desalination, demineralization or purification of water or for carrying out any similar process or processes intended to make the water fit for agricultural or industrial use. (w.e.f. 9.1.2004). 27. LNG Terminal Project of M/s. Hazira LNG Private Limited at Hazira (Gujarat). 28. Mundra-Kandla Crude Oil Pipeline Project. 29. Panipat-Rewari Product Pipeline Project. 30. Project for Conversion of Kandla-Panipat Section of Kandla-Bhatinda Pipeline Project into Crude Oil service. 31. Project for LNG Regassification Plant. 32. Aerial passenger Ropeway Project. 1[33. Pipeline projects for transportation of crude oil, petroleum products or natural gas.] 1. Ins. by the Notification no. 18/2006-Cus., dated 1.3.2006 8 0901 0902 0904 11 0908 30 0910 30 0910 30 1. 2. 3. 4. 5. 6. 7. 8. 9. 1[THE SECOND SCHEDULE - EXPORT TARIFF NOTES: 1. In this Schedule, “Chapter”, “heading”, “sub-heading” and “tariff item” mean a Chapter, heading, sub-heading and tariff item respectively of the First Schedule to the Customs Tariff Act. 2. The rules for the interpretation of the First Schedule to the Customs Tariff Act, the Section and Chapter Notes and the General Rules for the interpretation of the First Schedule shall apply to the interpretation of this Schedule. 3. The abbreviation “%” in any column of this Schedule, in relation to the rate of duty, indicates that duty on the goods to which the entry relates shall be charged on the basis of the value of the goods as defined in section 14 of the Customs Act, 1962 (52 of 1962), the duty being equal to such percentage of the value as is indicated in that column. Sl. No. Chapter/heading/sub- Description of goods Rate of dut heading/Tariff Item (1) (2) (3) Coffee Tea Black pepper Cardamom (4) Rs. 2,200 per quintal Rs. 5 per kilogram Rs. 5 per kilogram Rs. 50 per kilogram Turmeric, in powder form Rs. 1,500 per tone Turmeric, in other than powder form Rs. 2,000 per tone 1006 30 20 Basmati rice Rs. 12,000 per tone 1202 10 1202 20 Groundnut in shell Rs. 1,125 per tone Ground nut kernel Rs. 1,500 per tone 2[9A. 1701 Raw sugar, white or refined sugar 20%] 10. 11. 12. 13. 14. 2305 2305 2306 2309 2401 De-oiled ground nut oil cakes Rs. 125 per tone De-oiled ground nut meal (solvent extracted variety) Rs. 125 per tone De-oiled rice bran oil cake 15% Animal feed Rs. 125 per tone Tobacco unmanufactured 75 paise per kilogram or 20% whichever is lower 15. 2508 50 Sillimanite 20% 1. Notification No. 52.Cus., dated 26.04.1977. 2. Ins. by Act 17 of 2013, s. 87(b) and the Fourth Schedule (w.e.f. 10-5-2013). 1 (1) 16. 17. 18. 19. 20. 21. (2) 2508 50 2511 10 2516 2525, 6814 2526 20 00 2601 11 22 2601 12 (3) Kyanite Barytes (4) Rs. 40 per tone Rs. 50 per tone Granite (including black granite) porphyry and basalt, all sorts 15% Mica including fabricated mica 40% Steatite (Talc) Iron ore and concentrates, Non- agglomerated Iron ore and concentrates, Agglomerated 20% 30% 30% 23. 2602 Manganese ore Rs. 20 per tone 1[23A. 2606 00 10 Bauxite (natural), not calcined 30% 23B. 2606 00 20 Bauxite (natural), calcined 2[23C. 2606 00 90 24. 2610 Other aluminium ores and concentrates Chromium ores and concentrates, all sorts 1[24A. 2614 00 10 Ilmenite, unprocessed 24B. 2614 00 20 Ilmenite, upgraded (beneficiated ilmenite including ilmenite ground) 2820 10 00 Manganese dioxide 25. 26. 27. 28. 29. 30. 31. 4143 5101 5201 5202 5308 Hides, skins and leathers, tanned and untanned, all sorts but not including manufactures of leather Raw wool Raw cotton Cotton waste, all sorts Coir yarn 40% 15% 30%] 30%] 3[30%] 30% 30%] 20% 60% 25% Rs.10,000 per tone Any chapter Jute manufactures (including Rs. 150 per tone 1. Ins. by Act 17 of 2013, s. 87(b) and the Fourth Schedule (w.e.f. 10-5-2013). 2. Ins. by Act 7 of 2017, s. 111 and the Fourth Schedule (w.e.f. 31-3-2017). 3. Subs. by Act 23 of 2012, s. 132 and the Fourth Schedule, for “Rs. 3,000 per tone” in column (4) (w.e.f. 28-5-2012). 2 manufactures of Bimplipatam jute or of mesta fiber) when not in actual use as covering, receptacles or binding for other goods not elsewhere specified 32. 5310, 6305 Hessian cloth and bags-- (i) Carpet backing; Rs. 700 per tone 33. 5310 34. 5310 35. 7201 36. 7203 37. 7204 38. 7205 39. 7206 40. 7207 41. 7208 Rs. 1,000 per tone Rs. 200 per tone Rs. 150 per tone 20% 20% 20% 20% 20% 20% 20% (ii) Other hessian cloth (including narrow backing cloth) and bags, when not in actual use as covering, receptacles or binding for other goods Jute canvas, jute webbings, jute tarpaulin cloth and manufactures thereof when not in actual use as covering, receptacles or binding for other goods Sacking (cloth, bags, twist, yarn, rope and twine) when not in actual use as covering, receptacles or binding for other goods Pig iron and spiegeleisen in pigs, blocks or other primary forms Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having minimum purity by weight of 99.94% in lumps, pellets or similar forms Ferrous waste and scrap, remelting scrap ingots of iron or steel Granules and powders, of pig iron, spiegeleisen, iron or steel Iron and non-alloy steel in ingots or other primary forms Semi-finished products of iron or non-alloy steel Flat rolled products of iron or non-alloy steel, hot rolled, not clad, plated or coated 3 (1) 42. (2) 7209 43. 1[7210, 7212] 44. 7213 45. 7214 46. 7215 47. 7216 (3) Flat rolled products of iron or non-alloy steel, cold rolled (cold-reduced), not clad, plated or coated Flat rolled products of iron or non-alloy steel, plated or coated with zinc Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling Other bars and rods of iron or non-alloy steel Angles, shapes and sections of iron or non-alloy steel (4) 20% 20% 20% 20% 20% 20% 48. 49. 7217 Wire of iron or non-alloy steel 20% 7303, 7304, 7305, 7306 Tubes and pipes, of iron or steel 20%] 2[50. 8545 11 00 Electrodes of a kind used for furnaces 20%] 3[4. In respect of all other goods which are not covered under column (2) of this Schedule, the rate of duty shall be 'Nil'.] 1. Subs. by Act 17 of 2013, s. 85 and the Second Schedule, for the entry in column (2) (w.e.f. 1-3-2011). 2. Ins. by Act 13 of 2018, s. 104(b) and the Fourth Schedule (w.e.f. 28-3-2018). 3. Ins. by s. 104, ibid. (w.e.f. 28-3-2018). 4