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 

 
                                                 
