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.

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 THE CUSTOMS TARIFF ACT, 1975
ACT NO 51 OF 1975
[18th August, 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,
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).
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 (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.]
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[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).
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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.
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[(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).
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 (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).

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 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).
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 (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:

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 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
sub-section (1) as they apply in relation to any notification increasing duty issued under
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
sub-section (1) as they apply in relation to any notification increasing duty issued under
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.
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[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).
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 (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.

Additional Notes

In this Schedule,—

(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 For
Amps Ampere(s)
Bq/g Beequeral per gram
cc Cubic centimetre
cg Centigram(s)
Ci/g Curie per gram
C.I.F. Cost, Insurance and Freight
c/k Carats (1 metric carat = 2 x 10-4kg)
cm Centimetre(s)
cm3 Cubic centimetre(s)
dyne/Cm Dyne per centimeter
g Gram(s)
3
g/cm Gram per cubic centimetre
gi F/S Gram of fissile isotopes
2
g/m Gram per square metre
g.v.w. Gross vehicle weight
HP Horse Power
K cal/Kg Kilocalorie per Kilogram
kg. Kilogram(s)
kPa Kilo Pascal
2
kPa. m /g Kilo Pascal square metre per gram
kN/m Kilo Newton/Metre
kVA Kilovolt Ampere(s)
kvar Kilovolt ampere reactive (s)
kW Kilo Watt
l Litre(s)
m Metre(s)
m2 Square metre(s)
m3 Cubic metre(s)
mm Millimetre(s)
mN Milli Newton
MPa Milli pascal
mt Metric tonne

3
Abbreviations For
MW Mega Watt
N/m Newton per metre
pa Number of pairs
Rs. Rupees
sq. Square
SWG Standard Wire Gauge
t Tonne(s)
Tu Thousand in number
u Number
US$ US Dollar
V Volt(s)
Vol. Volume
W Watt
1000 kWh 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
Standard Preferential
Areas
(1) (2) (3) (4) (5)
0101 LIVE HORSES, ASSES, MULES AND
HINNIES
0101 10 - Pure-bred breeding animals:
3
[- Horses:
0101 21 00 - Pure-bred breeding animals u 30% -
0101 29 -- Other:
0101 29 10 --- Horses for polo u 30% -
0101 29 90 --- other u 30% -
0101 30 - Asses:
0101 30 10 --- Pure-bred breeding animals u 30% -
0101 30 20 --- Livestock u 30% -
0101 30 90 --- Other u 30% -
0101 90 - Other:
0101 90 30 --- Mules and hinnies as livestock u 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) (3) (4) (5)
0101 90 90 --- Other u 30% -]
0102 LIVE BOVINE ANIMALS
0102 10 - Pure-bred breeding animals:
4
[- Cattle:
0102 21 -- Pure-bred breeding animals:
0102 21 10 --- Bulls u 30% -
0102 21 20 --- Cows u 30% -
0102 29 -- Other
0102 29 10 --- Bulls u 30% -
0102 29 90 --- Other, including calves u 30% -
- Buffalo:
0102 31 00 -- Pure-bred breeding animals u 30% -
0102 39 00 -- Other u 30% -
0102 90 - Other:
0102 90 10 --- Pure-bred breeding animals u 30% -
0102 90 90 --- Other u 30% -]
0102 90 10 --- Bulls, adult u 30% -
0102 90 20 --- Buffaloes, adult and calves u 30% -
0102 90 90 --- Other u 30% -
0103 LIVE SWINE
0103 10 00 - Pure-bred breeding animals u 30% -
- Other:
0103 91 00 -- Weighing less than 50 kg. u 30% -
0103 92 00 -- Weighing 50 kg. or more u 30% -
0104 LIVE SHEEP AND GOATS
0104 10 - Sheep:
0104 10 10 --- Sheep including lamb for breeding purpose u 30% -
0104 10 90 --- Other u 30% -
0104 20 00 - Goats u 30% -
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:

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) (4) (5)

0105 11 00 -- Fowls of the species Gallus domesticus u 30% -

0105 12 00 -- Turkeys u 30% -

5
[0105 13 00 -- Ducks u 30% -

0105 14 00 -- Geese u 30% -

0105 15 00 -- Guinea fowls u 30% -]

Other:
6
[0105 94 00 -- Fowls of the species Gallus domesticus u 30% -]

0105 99 00 -- Other u 30% -

0106 OTHER LIVE ANIMALS

- Mammals:

0106 11 00 -- Primates u 30% -

7
[0106 12 00 Whales, dolphins and porpoises u 30%
(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) u 30% -

0106 14 00 -- Rabbits and hares u 30% -]

0106 19 00 -- Other u 30% -

8
0106 20 00 [- Reptiles (including snakes and u 30% -
turtles)]
- Birds:

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 u 30% -

0106 32 00 -- Psittaciformes (including parrots, u 30% -

parakeets,macaws and cockatoos)
9
[0106 33 00 -- Ostriches; emus (Dromaius u 30% -]
novaehollandiae)

0106 39 00 -- Other u 30% -

0106 90 - Other:
10
[ Insects:
-

0106 41 -- Bees:

0106 41 10 --- Pureline stock u 30% -

0106 41 90 --- Other u 30% -

0106 49 -- Other:

0106 49 10 --- Pureline stock u 30% -

0106 49 90 --- Other u 30% -

0106 90 00 - Other u 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

Standard Preferential
Areas

(1) (2) (3) (4) (5)

1
0201 [MEAT OF BOVINE ANIMALS, FRESH OR
CHILLED]

0201 10 00 - Carcasses and half-carcasses kg. 30% -

0201 20 00 - Other cuts with bone in kg. 30% -

0201 30 00 - Boneless kg. 30% -

0202 MEAT OF BOVINE ANIMALS, FROZEN

0202 10 00 - Carcasses and half-carcasses kg. 30% -

0202 20 00 - Other cuts with bone in kg. 30% -

0202 30 00 - Boneless kg. 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 kg. 30% -

0204 22 00 -- Other cuts with bone in kg. 30% -

0204 23 00 -- Boneless kg. 30% -

0204 30 00 - Carcasses and half-carcasses of lamb, kg. 30% -

frozen

- Other meat of sheep, frozen:

2
 (1) (2) (3) (4) (5)

0204 41 00 -- Carcasses and half-carcasses kg. 30% -

0204 42 00 -- Other cuts with bone in kg. 30% -

0204 43 00 -- Boneless kg. 30% -

0204 50 00 - Meat of goats kg. 30% -

0205 00 00 MEAT OF HORSES, ASSES, MULES OR kg. 30% -

HINNIES, FRESH, CHILLED OR FROZEN

0206 EDIBLE OFFAL OF BOVINE ANIMALS,

SWINE, SHEEP, GOATS, HORSES, ASSES,
MULES OR HINNIES, FRESH, CHILLED OR
FROZEN

0206 10 00 - Of bovine animals, fresh or chilled kg. 30% -

- Of bovine animals, frozen:

0206 21 00 -- Tongues kg. 30% -

0206 22 00 -- Livers kg. 30% -

0206 29 00 -- Other kg. 30% -

0206 30 00 - Of swine, fresh or chilled: kg. 30% -

- Of swine, frozen:

0206 41 00 -- Livers kg. 30% -

0206 49 00 -- Other kg. 30% -

0206 80 - Other, fresh or chilled:

0206 80 10 --- Of sheep or goats kg. 30% -

0206 80 90 --- Other kg. 30% -

3
 (1) (2) (3) (4) (5)

0206 90 - Other, frozen:

0206 90 10 --- Of sheep or goats kg. 30% -

0206 90 90 --- Other kg. 30% -

1
0207 [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 kg. 30% -

0207 12 00 -- Not cut in pieces, frozen kg. 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 kg. 30% -

0207 25 00 -- Not cut in pieces, frozen kg. 30% -

0207 26 00 -- Cuts and offal, fresh or chilled kg. 30% -

2
[0207 27 00 -- Cuts and offal, frozen kg. 30% -

- Of ducks:

0207 41 00 -- Not cut in pieces, fresh or chilled kg. 30% -

0207 42 00 -- Not cut in pieces, frozen kg. 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) (3) (4) (5)

0207 43 00 -- Fatty livers, fresh or chilled kg. 30% -

0207 44 00 -- Other, fresh or chilled kg. 30% -

0207 45 00 -- Other, frozen kg. 30% -

- Of geese:

0207 51 00 -- Not cut in pieces, fresh or chilled kg. 30% -

0207 52 00 -- Not cut in pieces, frozen kg. 30% -

0207 53 00 -- Fatty livers, fresh or chilled kg. 30% -

0207 54 00 -- Other, fresh or chilled kg. 30% -

0207 55 00 -- Other, frozen kg. 30% -

0207 60 00 - Of guinea fowls kg. 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 kg. 30% -

2
[0208 40 00 - Of whales, dolphins and porpoises kg. 30% -]
(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)

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) (3) (4) (5)
1
[0208 60 00 - Of camels and other camelids kg. 30% -]
(Camelidae)

0208 90 - Other:

0208 90 10 --- Of wild animals kg. 30% -

0208 90 90 --- Other kg. 30% -

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 kg. 30% -

0209 90 00 - Other kg. 30% -]

0210 MEAT AND EDIBLE MEAT OFFAL,

SALTED, IN BRINE, DRIED OR SMOKED;
EDIBLE FLOURS AND MEALS OF MEAT
OR MEAT OFFAL

- Meat of swine:

0210 11 00 -- Hams, shoulders and cuts thereof, with kg. 30% -

bone in

0210 12 00 -- Bellies (streaky) and cuts thereof kg. 30% -

0210 19 00 -- Other kg. 30% -

0210 20 00 - Meat of bovine animals kg. 30% -

- Other, including edible flours and meals

of 3[meat or meat offal]:

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) (3) (4) (5)

0210 91 00 -- Of primates kg. 30% -

1
[0210 92 00 -- Of whales, dolphins and porpoises kg. 30% -]
(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)

0210 93 00 --- Of reptiles (including snakes and turtles) kg. 30% -

0210 99 00 -- Other kg. 30%
-

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

Standard Preferential
Areas

(1) (2) (3) (4) (5)

0301 LIVE FISH

2
[- Ornamental fish:

0301 11 00 -- Freshwater kg. 30% -

0301 19 00 -- Other kg. 30% -]

0301 91 00 -- Trout (Salmo trutta, Oncorhynchus kg. 30% -

mykiss, Oncorhynchus clarki,
Oncorhynchus aguabonita, Oncorhynchus
gilae, Oncorhynchus apache and
Oncorhynchus chrysogaster)

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 kg. 30% -

(Thunnus maccoyii)

0301 99 00 -- Other kg. 30% -

2
[0302 FISH, FRESH OR CHILLED, EXCLUDING
FISH FILLETS AND OTHER FISH MEAT OF
HEADING 0304

- Salmonidae, excluding edible fish offal of

sub-headings 0302 91 to 0302 99:

0302 11 00 -- Trout (Salmo trutta, Oncorhyncus mykiss, kg. 30% -

Oncorhyncus clarkii, Oncorhyncus
aguabonita, Oncorhyncus gilae,
Oncorhyncus apache and Oncorhyncus
chrysogaster)

0302 13 00 -- Pacific salmon (Oncorhynchus nerka, kg. 30% -

Oncorhynchus gorbuscha, Oncorhynchus
keta, Oncorhynchus tschawytscha,
Oncorhynchus kisutch, Oncorhynchus
masou and Oncorhynchus rhodurus)

0302 14 00 -- Atlantic salmon (Salmo salar) and kg. 30% -

Danube salmon (Hucho hucho)

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.), sardinella (Sardinella spp.),
brisling or sprats (Sprattus sprattus),
mackerel (Scomber scombrus, Scomber
australasicus, Scomber japonicus), Indian

3
 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), excluding
edible fish offal of sub-headings 0302 91
to 0302 99:

0302 41 00 -- Herrings (Clupea harengus, Clupea Kg. 30% -

pallasii)

0302 42 00 -- Anchovies (Engraulis spp.) Kg. 30% -

0302 43 00 -- Sardines (Sardina pilchardus, Sardinops Kg. 30% -

spp.), sardinella (Sardinella spp.),
brisling or sprats (Sprattus sprattus)

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) Kg. 30% -

0302 89 20 --- Dara Kg. 30% -

0302 89 30 --- Pomfret Kg. 30% -

0302 89 90 --- Other Kg. 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 Kg. 30% -
0302 99 -- Other:
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) Kg. 30% -

(Oncorhynchus nerka)

0303 12 00 -- Other Pacific salmon (Oncorhynchus Kg. 30% -

gorbuscha, Oncorhynchus keta,
Oncorhynchus tschawytscha,
Oncorhynchus kisutch, Oncorhynchus
masou and Oncorhynchus rhodurus)

0303 13 00 -- Atlantic salmon (Salmo salar) and Kg. 30% -

Danube salmon (Hucho hucho)

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 Kg. 30% -
mykiss, 1[Oncorhynchus clarki],
Oncorhynchus aguabonita, Oncorhynchus
gilae, Oncorhynchus apache and
Oncorhynchus chrysogaster)
0303 19 00 -- Other Kg. 30% -
- Tilapias (Oreochromis spp.), catfish
(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.) Kg. 30% -

0303 24 00 -- Catfish (Pangasius spp., Silurus spp., Kg. 30% -

Clarias spp., Ictalurus spp.)

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.) Kg. 30% -

0303 29 00 -- Other Kg. 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
 Kg. 30% -
0303 31 00 -- Halibut (Rheinhardtius
1
[hippoglossoides], Hippoglossus
hippoglossus, Hippoglossus stenolepis)

Kg. 30% -
0303 32 00 -- Plaice (Pleuronectes platessa)

Kg. 30% -
0303 33 00 -- Sole (Solea spp.)

Kg. 30% -
0303 34 00 -- Turbots (Psetta maxima)

Kg. 30% -
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:

Kg. 30% -
0303 41 00 -- Albacore or long finned tunas (Thunnus
alalunga)

Kg. 30% -
0303 42 00 -- Yellowfin tunas (Thunnus albacares)

Kg. 30% -
0303 43 00 -- Skipjack or stripe-bellied bonito

Kg. 30% -
0303 44 00 -- Bigeye tunas (Thunnus obesus)

Kg. 30% -
0303 45 00 -- Atlantic and Pacific bluefin tunas
(Thunnus thynnus, Thunnus orientalis)

Kg. 30% -
0303 46 00 -- Southern bluefin tunas (Thunnus
maccoyii)

Kg. 30% -
0303 49 00 -- Other

- 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 Kg. 30% -

australasicus, Scomber japonicus)

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 Kg. 30% -

0303 81 90 --- Other Sharks Kg. 30% -

0303 82 00 -- Rays and skates (Rajidae) Kg. 30% -

0303 83 00 -- Tooth fish (Dissostichus spp.) Kg. 30% -

0303 84 00 -- Seabass (Dicentrarchus spp.) Kg. 30% -

0303 89 -- Other:

0303 89 10 --- Hilsa (Tenualosa ilisha) Kg. 30% -

0303 89 20 --- Dara Kg. 30% -

0303 89 30 --- Ribbon fish Kg. 30% -

0303 89 40 --- Seer Kg. 30% -

0303 89 50 --- Pomfret (white or silver or black) Kg. 30% -

0303 89 60 --- Ghol Kg. 30% -

0303 89 70 --- Threadfin 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:

Pacific salmon (Oncorhynchus nerka, Kg. 30%
0304 41 00 -- Oncorhynchus gorbuscha, Oncorhynchus keta, -
Oncorhynchus tschawytscha, Oncorhynchus

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)

Kg. 30%
-
0304 42 00 -- Trout (Salmo trutta, Oncorhynchus
mykiss, 1[Oncorhynchus clarki],
Oncorhynchus aguabonita, Oncorhynchus
gilae, Oncorhynchus apache and
Oncorhynchus chrysogaster)
Kg. 30%
-
0304 43 00 -- Flat fish (Pleuronectidae, Bothidae,
Cynoglossidae, Soleidae, Scophthalmidae
and Citharidae)
Kg. 30%
-
0304 44 00 -- Fish of the families Bregmacerotidae,
Euclichthyidae, Gadidae, Macrouridae,
Melanonidae, Merlucciidae, Moridae and
Muraenolepididae
Kg. 30%
-
0304 45 00 -- Swordfish (Xiphias gladius)
Kg. 30%
2 -
[0304 46 00 -- Tooth fish (Dissostichus spp.)
Kg. 30%
-
0304 47 00 -- Dogfish and other sharks
Kg. 30%
-
0304 48 00 -- Rays and skates (Rajidae)

0304 49 -- Other:
Kg. 30%
-
0304 49 10 --- Hilsa (Tenualosa ilisha)
Kg. 30%
-
0304 49 30 --- Seer
Kg. 30%
-
0304 49 40 --- Tuna
Kg. 30%
-
0304 49 90 --- Other

- Other, fresh or chilled:

Kg. 30%
-
0304 51 00 -- Tilapias (Oreochromis spp.), catfish
(Pangasius spp., Silurus spp., Clarias
spp., Ictalurus spp.), carp (Cyprinus spp.,
Carassius spp., Ctenopharyngodon
idellus, Hypophthalmichthys spp.,

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) Kg. 30% -

0304 55 00 -- Tooth fish (Dissostichus spp.) Kg. 30% -

0304 56 00 -- Dogfish and other sharks Kg. 30% -

0304 57 00 -- Rays and skates (Rajidae) Kg. 30% -

0304 59 -- Other:

0304 59 10 --- Hilsa (Tenualosa ilisha) Kg. 30% -

0304 59 30 --- Seer Kg. 30% -

0304 59 40 --- Tuna Kg. 30% -

0304 59 90 --- Other Kg. 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.) Kg. 30% -

0304 62 00 -- Catfish (Pangasius spp., Silurus spp., Kg. 30% -

Clarias spp., Ictalurus spp.)

0304 63 00 -- Nile Perch (Lates niloticus) Kg. 30% -

13
 Other Kg. 30%
0304 69 00 -- -
Frozen fillets of fish of Bregmacerotidae,
- Euclichthyidae, Gadidae, Macrouridae,
Melanonidae, Merlucciidae, Moridae and
Muraenolepididae:
Cod (Gadus morhua, Gadus ogac, Gadus Kg. 30%
0304 71 00 -- macrocephalus) -
Haddock (Melanogrammus aeglefinus) Kg. 30%
0304 72 00 -- -
Coal fish (Pollachius virens) Kg. 30%
0304 73 00 -- -
Hake (Merluccius spp., Urophycis spp.) Kg. 30%
0304 74 00 -- -
Alaska Pollack (Theragra chalcogramma) Kg. 30%
0304 75 00 -- -
Other Kg. 30%
0304 79 00 -- -
- 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 Kg. 30% -

mykiss,1[Oncorhynchus clarki],
Oncorhynchus aguabonita, Oncorhynchus
gilae, Oncorhynchus apache and
Oncorhynchus chrysogaster)

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
 Kg. 30% -
0304 87 00 -- Tunas (of the genus Thunnus), skipjack or
stripe-bellied bonito (Euthynnus
(Katsuwonus) pelamis)

0304 88 -- Dogfish, other sharks Rays and skates

(Rajidae):
Kg. 30% -
0304 88 10 --- Dogfish
Kg. 30% -
0304 88 20 --- Other sharks
Kg. 30% -
0304 88 30 --- Rays and skates (Rajidae)

0304 89 -- Other
Kg. 30% -
0304 89 10 --- Hilsa (Tenualosa ilisha)
Kg. 30% -
0304 89 30 --- Seer
Kg. 30% -
0304 89 40 --- Tuna
Kg. 30% -
0304 89 90 --- Other

- Other, frozen:
Kg. 30% -
0304 91 00 -- Sword fish (Xiphias gladius)
Kg. 30% -
0304 92 00 -- Tooth fish (Dissostichus spp.)

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, Kg. 30% -

Euclichthyidae, Gadidae, Macrouridae,
Melanonidae, Merlucciidae, Moridae and
Muraenolepididae, Alaska Pollack
(Theragra chalcogramma)

15
0304 96 00 -- Dogfish and other sharks Kg. 30% -

0304 97 00 -- Rays and skates (Rajidae) Kg. 30% -

0304 99 00 -- Other Kg. 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 - Flours, meals and pellets of fish fit for Kg. 30% -
human consumption

2
[0305 20 00 - Livers, roes and milt of fish, dried, Kg. 30% -]
smoked, salted or in brine

- 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, Kg. 30% -

4
[Euclichthyidae], Gadidae, Macrouridae,
Melanonidae, Merlucciidae, Moridae and
Muraenolepididae

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, Kg. 30% -

Oncorhynchus gorbuscha, Oncorhynchus
keta, Oncorhynchus tschawytscha,
Oncorhynchus kisutch, Oncorhynchus
masou and Oncorhynchus rhodurus),
Atlantic salmon (Salmo salar) and
Danube salmon (Hucho hucho)

0305 42 00 -- Herrings (Clupea harengus, Clupea Kg. 30% -

pallasii)

0305 43 00 -- Trout (Salmo trutta, Oncorhynchus Kg. 30% -

mykiss,1[ Oncorhynchus clarki]
Oncorhynchus aguabonita, Oncorhynchus
gilae, Oncorhynchus apache and
Oncorhynchus chrysogaster)

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.)

0305 53 00 -- Fish of the families Bregmacerotidae, Kg. 30% -

Euclichthyidae, Gadidae, Macrouridae,
Melanonidae, Merlucciidae, Moridae and
Muraenolepididae, other than cod (Gadus
morhua, Gadus ogac, Gadus
macrocephalus)

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 Kg. 30% -

0305 59 20 --- Seer without head Kg. 30% -

0305 59 30 --- Sprats Kg. 30% -

0305 59 90 --- Other Kg. 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.) Kg. 30% -

1
[0305 64 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 69 -- Other:

0305 69 10 --- Mumbai duck Kg. 30% -

0305 69 20 --- Seer without head Kg. 30% -

0305 69 30 --- Sprats Kg. 30% -

0305 69 90 --- Other Kg. 30% -

- Fish fins, heads, tails, maws and other

edible fish offal:

0305 71 00 -- Shark fins Kg. 30% -

0305 72 00 -- Fish heads, tails and maws Kg. 30% -

0305 79 00 -- Other Kg. 30% -]

2
[CRUSTACEANS, WHETHER IN SHELL
0306 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 Kg. 30% -
(Palinurus spp., Panulirus spp.,
Jasusspp.)

0306 12 -- Lobsters (Homarus spp.):

0306 12 10 -- Whole, cooked Kg. 30% -

0306 12 90 -- Other Kg. 30% -

1
***

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) Kg. 30% -

0306 16 90 --- Other Kg. 30% -

0306 17 -- Other shrimps and prawns:

--- Scampi (Macrobrachium spp.):

0306 17 11 --- Accelerated Freeze Dried (AFD) Kg. 30% -

0306 17 19 --- Other Kg. 30% -

3
[0306 17 20 --- Vannamei shrimp (Litopenaeus Kg. 30% -
vannamei)

0306 17 30 --- Indian white shrimp (Fenneropenaeus Kg. 30% -

indicus)

0306 17 40 --- Black tiger shrimp (Penaeus monodon) Kg. 30% -

0306 17 50 --- Flower shrimp (Penaeus semisulcatus) Kg. 30% -]

0306 17 90 --- Other Kg. 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 Kg. 30% -
of crustaceans, fit for human consumption

- 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.) Kg. 30% -

0306 33 00 -- Crabs Kg. 30% -

0306 34 00 -- Norway lobsters (Nephrops norvegicus) Kg. 30% -

0306 35 00 -- Cold water shrimps and prawns Kg. 30% -

(Pandalus spp., Crangon crangon)

0306 36 00 -- Other shrimps and prawns Kg. 30% -

0306 39 00 -- Other, including flours, meals and pellets Kg. 30% -

of crustaceans, fit for human consumption

- Other:

0306 91 00 -- Rock lobster and other sea crawfish Kg. 30% -

(Palinurus spp., Jasus spp.)

0306 92 00 -- Lobsters (Homarus spp.) Kg. 30% -

0306 93 00 -- Crabs Kg. 30% -

0306 94 00 -- Norway lobsters (Nephrops norvegicus) Kg. 30% -

0306 95 00 -- Shrimps and prawns Kg. 30% -

0306 99 00 -- Other, including flours, meals and pellets Kg. 30% -]

of crustaceans, fit for human consumption
2
0307 [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 -- Live, fresh or chilled Kg. 30% -

2
[0307 12 00 -- Frozen Kg. 30% -]

0307 19 00 -- Other Kg. 30% -]

- Scallops, including queen scallops, of the

genera Pecten, Chlamys or Placopecten:

0307 21 00 - Live, fresh or chilled Kg. 30% -

2
[0307 22 00 -- Frozen Kg. 30% -]

0307 29 00 -- Other Kg. 30% -

- Mussels (Mytilus spp., Perna spp.):

0307 31 00 -- Live, fresh or chilled Kg. 30% -

2
[0307 32 00 -- Frozen Kg. 30% -]

0307 39 -- Other

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 Kg. 30% -

0307 42 20 --- Squid Kg. 30% -

0307 43 -- Frozen:

0307 43 10 --- Cuttle fish Kg. 30% -

0307 43 20 --- Whole squids Kg. 30% -

0307 43 30 --- Squid tubes Kg. 30% -

0307 49 -- Other:

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 Kg. 30% -

0307 49 20 --- Whole squids Kg. 30% -

0307 49 30 --- Squid tubes Kg. 30% -

0307 49 40 --- Dried squids Kg. 30% -

0307 49 90 --- Other Kg. 30% -]

- Octopus (Octopus spp.)

0307 51 00 -- Live, fresh or chilled Kg. 30% -

1
[0307 52 00 -- Frozen Kg. 30% -]

0307 59 90 -- Other Kg. 30% -

2
[0307 60 00 - Snails, other than sea snails Kg. 30% -

- Clams, cockles and ark shells (families

Arcidae, Arcticidae, Cardiidae,
Donacidae, Hiatellidae, Mactridae,
Mesodesmatidae, Myidae, Semelidae,
Solecurtidae, Solenidae, Tridacnidae and
Veneridae):

0307 71 00 -- Live, fresh or chilled Kg. 30% -

1
[0307 72 00 -- Frozen Kg. 30% -]

3
[0307 79 00 -- Other Kg. 30% -

- Abalone (Haliotis Spp.) and stromboid

conchs (Strombus spp.):

0307 81 00 -- Live, fresh or chilled abalone (Haliotis Kg. 30% -

spp.)

0307 82 00 -- Live, fresh or chilled stromboid conchs Kg. 30% -

(Strombus spp.)

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 Kg. 30% -]

0307 99 00 -- Other Kg. 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 Kg. 30% -

1
[0308 12 00 -- Frozen Kg. 30% -]

5
[0308 19 00 -- Other Kg. 30% -

- Sea urchins (Strongylocentrotus spp.,

Paracentrotus lividus, Loxechinus albus,
Echinus esculentus):

0308 21 00 -- Live, fresh or chilled Kg. 30% -

0308 22 00 -- Frozen Kg. 30% -]

0308 29 00 -- Other Kg. 30% -

0308 30 - Jellyfish (Rhopilema spp.):

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 Kg. 30% -

0308 30 20 --- Dried, salted or frozen Kg. 30% -

1
[0308 90 00 -- Other Kg. 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
 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
Standard Preferential
Areas
(1) (2) (3) (4) (5)

0401 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 Kg. 60% -

0402 10 20 --- Milk food for babies Kg. 60% -

0402 10 90 --- Other Kg. 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 Kg. 30% -

0402 29 20 --- Milk for babies Kg. 30% -

0402 29 90 --- Other Kg. 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 Kg. 30% -

0402 91 90 --- Other Kg. 30% -

0402 99 -- Other:

0402 99 10 --- Whole milk Kg. 30% -

0402 99 20 --- Condensed milk Kg. 30% -

0402 99 90 --- Other Kg. 30% -

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 - Yogurt Kg. 30% -

0403 90 - Other:

0403 90 10 --- Butter milk Kg. 30% -

0403 90 90 --- Other Kg. 30% -

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 Kg. 40% -
condensed, liquid or semi-solid

0404 10 20 --- Whey, dry, blocks and powdered Kg. 40% -

0404 10 90 --- Other Kg. 40% -

0404 90 10 -- Other Kg. 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 - Butter Kg. 40% -

0405 20 00 - Dairy spreads Kg. 40% -

0405 90 - Other:

0405 90 10 --- Butter oil Kg. 40% -

0405 90 20 --- Ghee Kg. 40% -

0405 90 90 --- Other Kg. 40% -

0406 CHEESE AND CURD

1
0406 10 00 [- Fresh (unripened or uncured) cheese, Kg. 30% -
including whey cheese, and curd]
0406 20 00 - Grated or powdered cheese, of all kind Kg. 30% -
2
0406 30 00 [- Processed cheese, not grated or Kg. 30% -
powdered]
3
0406 40 00 - [Blue-veined cheese and other cheese Kg. 30% -
containing veins produced by Penicillium
roqueforti]
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 u 30% -

0407 19 -- Other:

0407 19 10 --- Of ducks u 30% -

0407 19 90 --- Other u 30% -

- Other fresh eggs:

0407 21 00 -- Of fowls of the species Gallus domestics u 30% -

0407 29 00 -- Other u 30% -

0407 90 00 - Other u 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:
Kg. 30% -
0408 11 00 -- Dried
Kg. 30% -
0408 19 00 -- Other
- Other:
Kg. 30% -
0408 91 00 -- Dried
Kg. 30% -
0408 99 00 -- Other
1
Kg. [60%] -
0409 00 00 NATURAL HONEY
0410 - EDIBLE PRODUCTS OF ANIMAL ORIGIN,
NOT ELSEWHERE SPECIFIED OR
INCLUDED

0410 00 - Edible products of animal origin, not

elsewhere specified or included:
Kg. 30% -
0410 00 10 --- Of wild animals
Kg. 30% -
0410 00 20 --- Turtle eggs and Salanganes’ nests (“birds’
nests”)
Kg. 30% -
0410 00 90 --- Other

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
(1) (2) (3) (4) (5)
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 Kg. 30% -

0502 PIGS’, HOGS’ OR BOARS’ BRISTLES AND - - -

HAIR; BADGER HAIR AND OTHER BRUSH
MAKING HAIR; WASTE OF SUCH
BRISTLES OR HAIR

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:
Kg. 30% -
0502 10 10 --- Pigs’, hogs’ or boars’ bristles and hair
Kg. 30% -
0502 10 20 --- Waste of pigs’, hogs’ or boars’ bristles
and hair
- - -
0502 90 - Other:
Kg. 30% -
0502 90 10 --- Badger hair and other brush making hair
Kg. 30% -
0502 90 20 --- Yak tail hari

0502 90 90 --- Other Kg. 30% -

1
***

0504 GUTS, BLADDERS AND STOMACHS OF - - -

ANIMALS (OTHER THAN FISH), WHOLE
AND PIECES THEREOF, FRESH, CHILLED,
FROZEN, SALTED, IN BRINE, DRIED OR
SMOKED

0504 00 - 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 Kg. 30% -

0504 00 20 --- Guts of sheep and goats for natural food Kg. 30% -
casings

--- Guts of other animals for natural food - - -

casings:

0504 00 31 --- Of wild animals Kg. 30% -

0504 00 39 --- Other Kg. 30% -

--- Guts other than for natural food casings: - - -

0504 00 41 --- Of wild animals Kg. 30% -

0504 00 49 --- Other Kg. 30% -

--- Bladders and stomachs:

0504 00 51 --- Of wild animals Kg. 30% -

0504 00 59 --- Other Kg. 30% -

0505 SKINS AND OTHER PARTS OF BIRDS, - - -

WITH THEIR FEATHERS OR DOWN,
FEATHERS AND PARTS OF FEATHERS
(WHETHER OR NOT WITH TRIMMED

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 Kg. 30% -
0505 10 90 --- Other Kg. 30% -
0505 90 --- Other: - - -
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 Kg. 30% -
0505 90 29 --- Other Kg. 30% -

--- Powder and waste of feathers or parts of - - -

feathers:
0505 90 31 --- Of wild birds Kg. 30% -
0505 90 39 --- Other Kg. 30% -
--- Skins and other parts: - - -
0505 90 91 --- Of wild birds Kg. 30% -
0505 90 99 --- Other Kg. 30% -
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: - - -
0506 10 11 --- Of wild animals Kg. 30% -
-
05061019 --- Other Kg. 30% -
-
--- Bone grist: - - -
0506 10 21 --- Of wild animals 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 Kg. 30% -

0506 10 39 ---- Other Kg. 30% -

--- Bones, horn-cones and parts thereof, not

crushed:

0506 10 41 ---- Of wild animals Kg. 30% -

0506 10 49 ---- Other Kg. 30% -

0506 90 - Other:

--- Bone meal:

0506 90 11 ---- Of wild animals Kg. 30% -

0506 90 19 ---- Other Kg. 30% -

--- Other:

0506 90 91 ---- Of wild animals Kg. 30% -

0506 90 99 ---- Other Kg. 30% -

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 Kg. 30% 20%

0507 10 20 --- Ivory powder and waste Kg. 30% 20%

0507 90 --- Other:

0507 90 10 --- Hoof meal Kg. 30% -

0507 90 20 --- Horn meal Kg. 30% -

0507 90 30 --- Hooves, claws, nails and beaks Kg. 30% -

0507 90 40 --- Antlers Kg. 30% -

4
 0507 90 50 --- Buffalo Horns Kg. 30% -
0507 90 60 --- Tortoise shell Kg. 30% -
0507 90 70 --- Claws and waste of tortoise shell Kg. 30% -

0507 90 90 --- Other Kg. 30% -

CORAL AND SIMILAR MATERIALS,

UNWORKED OR SIMPLY PREPARED BUT
NOT OTHERWISE WORKED; SHELLS OF
MOLLUSCS, CRUSTACEANS OR
0508
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
0508 00
or echinoderms and cuttle-bone,
unworked or simply prepared but not cut
to shape, powder and waste thereof:

0508 00 10 --- Coral Kg. 30% -

0508 00 20 --- Chunks Kg. 30% -

0508 00 30 --- Cowries Kg. 30% -

0508 00 40 --- Chuttlefish bones Kg. 30% -

0508 00 50 --- Shells Kg. 30% -

0508 00 90 --- Other Kg. 30% -

1
***

AMBERGRIS, CASTOREUM, CIVET AND - - -

MUSK; CANTHARIDES; BILE, WHETHER
OR NOT DRIED; GLANDS AND OTHER
ANIMAL PRODUCTS USED IN THE
0510
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
0510 00
the preparation of pharmaceutical
products, fresh, chilled, frozen or
otherwise provisionally preserved:

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
 Kg. 30% -
0510 00 10 --- Bezoar, cow (goolochan)
Kg. 30% -
0510 00 20 --- Ox Gallstone
Kg. 30% -
0510 00 30 --- Placenta, frozen
--- Other:
Kg. 30% -
0510 00 91 ---- Of wild animals
Kg. 30% -
0510 00 99 ---- Other
- - -
ANIMAL PRODUCTS NOT
ELSEWHERE SPECIFIED OR
0511 INCLUDED; DEAD ANIMALS OF
CHAPTER 1 OR 3, UNFIT FOR HUMAN
CONSUMPTION
Kg. 30% -
0511 10 00 - Bovine semen
- - -
- Other:
- - -
0511 91 -- Products of fish or crustaceans,
molluscs or aquatic invertebrates;
dead animals of Chapter 3:
Kg. 30% -
0511 91 10 --- Fish nails
Kg. 30% -
0511 91 20 --- Fish tails
Kg. 30% -
0511 91 30 --- Other fish waste
Kg. 30% -
0511 91 09 --- Other
- - -
051199 -- Other:
- - -
--- Silkworm pupae:
Kg. 30% -
0511 99 11 ---- Artemia
Kg. 30% -
0511 99 19 ---- Other
--- Sinews and tendons:
Kg. 30% -
0511 99 21 ---- Of wild life
Kg. 30% -
0511 99 29 ---- Other
- - -
--- Other:
Kg. 30% -
---- Frozen semen, other than bovine; bovine
0511 99 91
embryo
Kg. 30% -
0511 99 92 ---- Of wild life
Kg. 30% -
0511 99 99 ---- Other

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

Standard Preferential
Areas

(1) (2) (3) (4) (5)

0601 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, Kg. 10% -

crowns and rhizomes, dormant

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 Kg. 10% -

0601 20 22 ---- Roots Kg. 10% -

0601 20 90 --- Other 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. 10% -

0602 20 20 --- Cactus Kg. 10% -

0602 20 90 --- Other Kg. 10% -

0602 30 00 - Rhododendrons and azaleas, grafted or Kg. 10% -

not

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 Kg. 60% -

0603 12 00 -- Carnations Kg. 60% -

0603 13 00 -- Orchids 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 Kg. 60% -
2
[0603 15 00 -- Lilies (Lilium spp.) Kg. 60% -]

0603 19 00 -- Other Kg. 60% -]

0603 90 00 - Other Kg. 60% -

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
3
[0604 20 00 - Fresh Kg. 30% -
0604 90 00 - Other Kg. 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

(1) (2) (3) (4) (5)

0701 POTATOES, FRESH OR CHILLED

0701 10 00 - Seed Kg. 30% 20%

0701 90 00 - Other Kg. 30% 20%

0702 00 00 - TOMATOES, FRESH OR CHILLED Kg. 30% 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 Kg. 30% 20%

0703 10 20 --- Shallots Kg. 30% 20%

0703 20 00 - Garlic Kg. 100% 90%

0703 90 00 - Leeks and other alliaceous Vegetables Kg. 30% 20%

0704 CABBAGES, CAULIFLOWERS,

KOHLRABI, KALE AND SIMILAR EDIBLE
BRASSICAS, FRESH OR CHILLED

0704 10 00 - Cauliflowers and headed broccoli Kg. 30% 20%

0704 20 00 - Brussels sprouts Kg. 30% 20%

0704 90 00 - Other Kg. 30% 20%

0705 LETTUCE (1[LACTUCA SATIVA]) AND

CHICORY (CICHORIUM SPP.), FRESH OR
CHILLED

- Lettuce:

0705 11 00 -- Cabbage lettuce (head lettuce) Kg. 30% 20%

0705 19 00 -- Other Kg. 30% 20%

- Chicory:

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 - Carrots and turnips Kg. 30% 20%

0706 90 - Other:

0706 90 10 --- Horse radish Kg. 30% 20%

0706 90 20 --- Other Radish Kg. 30% 20%

0706 90 30 --- Salad Beetroot Kg. 30% 20%

0706 90 90 --- Other Kg. 30% 20%

1. Subs. by Act 23 of 2019, s. 88(b) and the Fifth Schedule, for “LACTUCASATIVA” (w.e.f. 1-1-2020).

2
 CUCUMBERS OR GHERKINS, FRESH OR Kg. 30% 20%
0707 00 00
CHILLED

LEGUMINOUS VEGETABLES, SHELLED

0708
OR UNSHELLED, FRESH OR CHILLED

0708 10 00 - Peas (Pisum sativum) Kg. 30% 20%

0708 20 00 - Beans (Vigna spp., Phaseolus spp.) Kg. 30% 20%

0708 90 00 - Other leguminous vegetables Kg. 30% 20%

OTHER VEGETABLES, FRESH OR

0709
CHILLED

1
* * * * * *

0709 20 00 - Asparagus Kg. 30% 20%

0709 30 00 - Aubergines (egg-plants) Kg. 30% 20%

0709 40 00 - Celery other than celaraic Kg. 30% 20%

- Mushrooms and truffles:

0709 51 00 -- Mushrooms of the genus agaricus Kg. 30% 20%

1
* * * * * *

0709 59 00 -- Others Kg. 30% 20%

- Fruits of the genus Capsicum or of the

0709 60
genus Pimenta:

0709 60 10 --- Green chilly Kg. 30% 20%

0709 60 90 --- Other Kg. 30% 20%

- Spinach, New Zealand spinach and or Kg. 30% 20%

0709 70 00
ache spinach (garden spinach)
2
[- Other:

0709 91 00 -- Globe artichokes Kg. 30% 20%

0709 92 00 -- Olives Kg. 30% 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 - Pumpkins, squash and gourds (Cucurbita Kg. 30% 20%
[0709 93
spp.):

0709 93 10 --- Pumpkins Kg. 30% 20%

0709 93 20 --- Squash Kg. 30% 20%

0709 93 30 --- Bitter gourd Kg. 30% 20%

0709 93 40 --- Bottle gourd Kg. 30% 20%

0709 93 50 --- Snake gourd Kg. 30% 20%

0709 93 60 --- Coccinia (Kundru) Kg. 30% 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% 20%]

0709 99 90 --- Other Kg. 30% 20%]

VEGETABLES (UNCOOKED OR COOKED

0710 BY STEAMING OR BOILING IN WATER),
FROZEN

0710 10 00 - Potatoes Kg. 30% 20%

- Leguminous vegetables, shelled or

unshelled:

0710 21 00 -- Peas (Pisum sativum) Kg. 30% 20%

0710 22 00 -- Beans (Vigna spp., Phaseolus spp.) Kg. 30% 20%

0710 29 00 -- Other Kg. 30% 20%

0710 30 00 - Kg. 30% 20%

Spinach, New Zealand spinach and or
ache spinach (garden spinach)

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 - Sweet corn Kg. 30% 20%

0710 80 - Other vegetables:

0710 80 10 --- Terragon Kg. 30% 20%

0710 80 90 --- Other Kg. 30% 20%

0710 90 00 - Mixture of vegetables Kg. 30% 20%

VEGETABLES PROVISIONALLY
PRESERVED (FOR EXAMPLE, BY
SULPHUR DIOXIDE GAS, IN BRINE, IN
0711 SULPHUR WATER OR IN OTHER
PRESERVATIVE SOLUTIONS), BUT
UNSUITABLE IN THAT STATE FOR
IMMEDIATE CONSUMPTION

0711 20 00 - Olives Kg. 30% 20%

1
* * * * * *

0711 40 00 - Cucumbers and gherkins Kg. 30% 20%

- Mushrooms and truffles:

0711 51 00 -- Mushrooms of the gensus agaricus Kg. 30% 20%

0711 59 00 -- Other Kg. 30% 20%

0711 90 - Other vegetables; mixtures of vegetables:

0711 90 10 --- Green pepper in brine Kg. 30% 20%

0711 90 20 --- Assorted canned vegetables Kg. 30% 20%

0711 90 90 --- Other Kg. 30% 20%

DRIED VEGETABLES, WHOLE, CUT,

0712 SLICED, BROKEN OR IN POWDER, BUT
NOT FURTHER PREPARED

0712 20 00 - 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.) Kg. 30% 20%

0712 33 00 -- Jelly fungi (Tremella spp.) Kg. 30% 20%

0712 39 00 -- Other Kg. 30% 20%

0712 90 - Other vegetables; mixtures of vegetables: Kg. 30% 20%

0712 90 10 - Asparagus Kg. 30% 20%

0712 90 20 --- Dehydrated garlic powder Kg. 30% 20%

0712 90 30 --- Dehydrated garlic flakes Kg. 30% 20%

0712 90 40 --- Dried garlic Kg. 30% 20%

0712 90 50 --- Marjoram, Oregano Kg. 30% 20%

0712 90 60 --- Potatoes Kg. 30% 20%

0712 90 90 --- Other Kg. 30% 20%

DRIED LEGUMINOUS VEGETABLES,

0713 SHELLED, WHETHER OR NOT SKINNED
OR SPLIT
1
[0713 10 - Peas (Pisum sativum):

0713 10 10 --- Yellow peas Kg. 50% 40%

0713 10 20 --- Green peas Kg. 50% 40%

0713 10 90 --- Other Kg. 50% 40%]
2
[0713 20 - Chickpeas (garbanzos):
3
0713 20 10 - Kabuli chana Kg. [70%] 20%
3
0713 20 20 - Bengal gram (desi chana) Kg. [70%] 20%
3
0713 20 90 - Other Kg. [70%] 20%]

4 -- Beans of the species Vigna mungo (L.)

[0713 31
Hepper or Vigna radiata (L.) Wilczek

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
 - Beans of the species Vigna mungo (L.) Kg. 30% 20%
0713 31 10
Hepper

- Beans of the species Vigna radiata (L.) Kg. 30% 20%]

0713 31 90
Wilczek

-- Small red (Adzuki) beans (Phaseolus or Kg. 30% 20%

0713 32 00
Vigna angularis)

-- Kidney beans, including white pea beans Kg. 30% 20%

0713 33 00
(Phaseolus vulgaris)

1 -- Bambara beans (Vigna subterranea or Kg. 30% 20%

[0713 34 00
Voandzeia subterranea)

0713 35 00 -- Cow peas (Vigna unguiculata) Kg. 30% 20%]

0713 39 -- Other:

0713 39 10 --- Guar seeds Kg. 30% 20%

0713 39 90 --- Other Kg. 30% 20%

2
0713 40 00 - Lentils Kg. [50%] 20%

- Broad beans (Vicia faba var major) and Kg. 30% 20%
0713 50 00 horse beans (Vicia faba var equina, Vicia
faba var minor)
1
[0713 60 00 - Pigeon peas (Cajanus cajan) Kg. 30% 20%]

0713 90 - Other:

3
[0713 90 10 --- Split Kg. 30% 20%

0713 90 90 --- Other Kg. 30% 20%]

MANIOC, ARROWROOT, SALEP,

JERUSALEM ARTICHOKES, SWEET
POTATOES AND SIMILAR ROOTS AND
0714 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
 - Sweet potatoes Kg. 30% 20%
0714 20 00
1 - Yams (Dioscorea spp.) Kg. 30% 20%
[0714 30 00
- Taro (Colocasia spp.) Kg. 30% 20%
0714 40 00

0714 50 00 - Yautia (Xanthosoma spp.) Kg. 30% 20%]

0714 90 - Other:

0714 90 10 --- Sago pith Kg. 30% 20%

0714 90 90 --- Other Kg. 30% 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
NOTES
1. This Chapter does not cover inedible nuts or fruits.
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) (2) (3) (4) (5)

0801 COCONUTS, BRAZIL NUTS AND CASHEW

NUTS, FRESH OR DRIED, WHETHER OR
NOT SHELLED OR PEELED

- Coconuts:

0801 11 00 -- Desiccated kg. 70% 60%

2
[0801 12 -- In the inner shell (endocarp):

0801 12 10 --- Fresh kg. 70% 60%

0801 12 20 --- Dried kg. 70% 60%

0801 12 90 --- Other kg. 70% 60%]

0801 19 -- Other:

0801 19 10 --- Fresh kg. 70% 60%

0801 19 20 --- Dried kg. 70% 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%

- Brazil nuts:

0801 21 00 -- In shell kg. 30% 20%

0801 22 00 -- Shelled kg. 30% 20%

- Cashew nuts:

0801 31 00 -- In shell kg. 30% Free

0801 32 -- shelled:
1
0801 32 10 --- Cashew kernel, broken kg. [70%] 20%
1
0801 32 20 --- Cashew kernel, whole kg. [70%] 20%
1
0801 32 90 --- Other kg. [70%] 20%

OTHER NUTS, FRESH OR DRIED,

0802 WHETHER OR NOT SHELLED OR
PEELED

- Almonds:
2
-- [Rs.42/kg] Rs. 30 per
0802 11 00 In shell kg.
kg.
3
-- kg. [Rs. Rs. 95 per
0802 12 00 Shelled
120/kg] kg.
- Hazelnuts or filberts (Corylus spp.):
0802 21 00 -- In shell kg. 30% 20%
0802 22 00 -- Shelled kg. 30% 20%
- Walnuts:
4
0802 31 00 -- In shell kg. [120%] 20%
5
0802 32 00 -- Shelled kg. [100%] 20%
6
[- Chestnuts (Castanea spp.):

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 -- In shell kg. 30% 20%

0802 42 00 -- Shelled kg. 30% 20%

- Pistachios:

0802 51 00 -- In shell kg. 30% 20%

0802 52 00 -- Shelled kg. 30% 20%

- Macadamia nuts:

0802 61 00 -- In shell kg. 30% 20%

0802 62 00 -- Shelled kg. 30% 20%

0802 70 00 - Kola nuts (Cola spp.) kg. 30% 20%

0802 80 - Areca nuts:

0802 80 10 --- Whole kg. 100% 90%

0802 80 20 --- Split kg. 100% 90%

0802 80 30 --- Ground kg. 100% 90%

0802 80 90 ---
Other kg. 100% 90%

0802 90 00 -
Other kg. 100% 90%]

1
[0803 BANANAS, INCLUDING PLANTAINS,
FRESH OR DRIED

0803 10 - Plantains:

0803 10 10 --- Curry plantain kg. 30% 20%

0803 10 90 --- Other kg. 30% 20%

0803 90 - Other:

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%]

DATES, FIGS, PINEAPPLES, AVOCADOS,

0804 GUAVAS, MANGOES AND
MANGOSTEENS, FRESH OR DRIED

0804 10 - Dates:

0804 10 10 --- Fresh (excluding wet dates) kg. 30% 20%

0804 10 20 --- Soft (khayzur or wet dates) kg. 30% 20%

0804 10 30 --- Hard (chhohara or kharek) kg. 30% 20%

0804 10 90 --- Other kg. 30% 20%

0804 20 - Figs:

0804 20 10 --- Fresh kg. 30% 20%

0804 20 90 --- Other kg. 30% 20%

0804 30 00 - Pineapples kg. 30% 20%

0804 40 00 - Avocados kg. 30% 20%

0804 50 - Guavas, mangoes and mangosteens:

0804 50 10 --- Guavas, fresh or dried kg. 30% 20%

1
[- Mangoes, fresh:

0804 50 21 ---- Alphonso (Hapus) kg. 30% 20%

0804 50 22 ---- Banganapalli kg. 30% 20%

0804 50 23 ---- Chausa kg. 30% 20%

0804 50 24 ---- Dasheri kg. 30% 20%

0804 50 25 ---- Langda kg. 30% 20%

0804 50 26 ---- Kesar kg. 30% 20%

0804 50 27 ---- Totapuri kg. 30% 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 kg. 30% 20%

0804 50 29 ---- Other kg. 30% 20%]

0804 50 30 --- Mangoes, sliced dried kg. 30% 20%

0804 50 40 --- Mango pulp kg. 30% 20%

0804 50 90 --- Other kg. 30% 20%

0805 CITRUS FRUIT, FRESH OR DRIED

0805 10 00 -- Oranges kg. 40% 30%

1
[- Mandarins (including tangerines and
0805 20 00 satsumas); clementines, wilkings and
similar citrus hybrids:

-- Mandarins (including tangerines and kg. 30% -

0805 21 00
satsumas)

0805 22 00 -- Clementines kg. 30% -

0805 29 00 -- Other kg. 30% -]

0805 40 00 - 2 kg. 25% 15%

[Grapefruit, including pomelos]

- Lemon (Citrus limon, Citrus limonum) kg. 40% 30%

0805 50 00 and limes (Citrus aurantifolia, Citrus
latifolia)

0805 90 00 - Other kg. 30% 20%

0806 GRAPES, FRESH OR DRIED

0806 10 00 - Fresh kg. 40% 30%

0806 20 - Dried:
3 3
0806 20 10 --- Raisins kg. [105%] [95%]
3 3
0806 20 90 --- Other kg. [105%] [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 MELONS (INCLUDING WATERMELONS)
AND PAPAWS (PAPAYAS), FRESH
- Melons (including watermelons):
0807 11 00 -- Water melons kg. 30% 20%
1
[0807 19 -- Other
0807 19 10 --- Musk melons kg. 30% 20%
0807 19 90 --- Other kg. 30% 20%]
0807 20 00 - Papaws (papayas) kg. 30% 20%
0808 APPLES, PEARS AND QUINCES, FRESH
2
0808 10 00 - Apples kg. [75%] 40%
3
[0808 30 00 - Pears kg. 35% 25%
0808 40 00 - Quinces kg. 35% 25%]
APRICOTS, CHERRIES, PEACHES
0809 (INCLUDING NECTARINES), 4[PLUMS AND
SLOES], FRESH
0809 10 00 - Apricots kg. 30% 20%
5
[- Cherries:
0809 21 00 -- Sour cherries (Prunus cerasus) kg. 30% 20%
0809 29 00 -- Other kg. 30% 20%]
0809 30 00 - Peaches, including nectarine kg. 30% 20%
0809 40 00 - Plums and sloes kg. 25% 15%
0810 OTHER FRUIT, FRESH
0810 10 00 - Strawberries kg. 30% 20%
Raspberries, balckberries, mulberries and kg. 30% 20%
0810 20 00 -
loganberries
Black, white or red currants and
6
[0810 30 00 - kg. 30% 20%]
gooseberries

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
1 *
* * * * *
Cranberries, bilberries and other fruits of
0810 40 00 - kg. 30% 20%
the genus Vaccinium
Kiwi fruit
0810 50 00 - kg. 30% 20%
Durians
0810 60 00 - kg. 30% 20%
2 Persimmons
[0810 70 00 - kg. 30% 20%]
Other:
0810 90 -
Pomegranates
0810 90 10 --- kg. 30% 20%
Tamarind, fresh
0810 90 20 --- kg. 30% 20%
Sapota (chico)
0810 90 30 --- kg. 30% 20%
Custard-apple (Ata)
0810 90 40 --- kg. 30% 20%
Bore
0810 90 50 --- kg. 30% 20%
Lichi
0810 90 60 --- kg. 30% 20%
Other
0810 90 90 --- kg. 30% 20%
FRUIT AND NUTS, UNCOOKED OR
COOKED BY STEAMING OR BOILING IN
0811 WATER, FROZEN, WHETHER OR NOT
CONTAINING ADDED SUGAR OR OTHER
SWEETENING MATTER
Strawberries:
0811 10 -
Containing added sugar
0811 10 10 --- kg. 30% 20%
Not containing added sugar
0811 10 20 --- kg. 30% 20%

0811 10 90 --- Other kg. 30% 20%

Raspberries, blackberries, mulberries,

0811 20 - loganberries, black, white or red currants
and gooseberries

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 kg. 30% 20%
0811 20 90 --- Other kg. 30% 20%
0811 90 - Other:
0811 90 10 --- Containing added sugar kg. 30% 20%
0811 90 90 --- Other kg. 30% 20%
FRUIT AND NUTS, PROVISIONALLY
PRESERVED (FOR EXAMPLE, BY
SULPHUR DIOXIDE GAS, IN BRINE, IN
0812 SULPHUR WATER OR IN OTHER
PRESERVATIVE SOLUTIONS), BUT
UNSUITABLE IN THAT STATE FOR
IMMEDIATE CONSUMPTION

0812 10 00 - Cherries kg. 30% 20%

0812 90 - Other: kg. 30% 20%
0812 90 10 --- Mango slices in brine kg. 30% 20%
0812 90 90 --- Other kg. 30% 20%
FRUITS, DRIED, OTHER THAN THAT OF
0813 HEADINGS MIXTURES OF NUTS OR
DRIED FRUITS OF THIS CHAPTER

0813 10 00 - Apricots kg. 30% 20%

0813 20 00 - Prunes kg. 25 % 15%
0813 30 00 - Apples kg. 30% 20%
0813 40 - Other fruit:
0813 40 10 --- Tamarind, dried kg. 30% 20%
0813 40 20 --- Singoda whole (water nut) kg. 30% 20%
0813 40 90 --- Other kg. 30% 20%
Mixtures of nuts or dried fruits of this
0813 50 -
Chapter:
0813 50 10 --- Mixtures of nuts kg. 30% 20%
0813 50 20 --- Mixtures of dried fruits kg. 30% 20%

PEEL OF CITRUS FRUIT OR MELONS kg. 30% 20%

(INCLUDING WATERMELONS), FRESH,
FROZEN, DRIED OR PROVISIONALLY
0814
PRESERVED IN BRINE, IN SULPHUR
WATER OR IN OTHER PRESERVATIVE
SOLUTIONS

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.
SUPPLEMENTARY NOTES
(1) Heading 0901 includes coffee in powder form.
(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
Standard Preferential
Areas
(1) (2) (3) (4) (5)
0901 COFFEE, WHETHER OR NOT ROASTED
OR DECAFFEINATED; COFFEE HUSKS
AND SKINS; COFFEE SUBSTITUTES
CONTAINING COFFEE IN ANY
PROPORTION
- Coffee, not roasted:
0901 11 -- Not decaffeinated:
--- Arabica plantation:
0901 11 11 ---- A Grade Kg. 100% 100% less 13
paise per kg.
0901 11 12 ---- B Grade Kg. 100% 100% less 13
paise per kg.

1
0901 11 13 ---- C Grade Kg. 100% 100% less 13
paise per kg.
0901 11 19 ---- Other Kg. 100% 100% less 13
paise per kg.
--- Arabica cherry:
0901 11 21 ---- AB Grade Kg. 100% 100% less 13
paise per kg.
0901 11 22 ---- PB Grade Kg. 100% 100% less 13
paise per kg.
0901 11 23 ---- C Grade Kg. 100% 100% less 13
paise per kg.
0901 11 24 ---- B/B/B Grade Kg. 100% 100% less 13
paise per kg.
0901 11 29 ---- Other Kg. 100% 100% less 13
paise per kg.
--- Rob Parchment:
0901 11 31 ---- AB Grade Kg. 100% 100% less 13
paise per kg.
0901 11 32 ---- PB Grade Kg. 100% 100% less 13
paise per kg.
0901 11 33 ---- C Grade Kg. 100% 100% less 13
paise per kg.
0901 11 39 ---- Other Kg. 100% 100% less 13
paise per kg.
--- Rob cherry:
0901 11 41 ---- AB Grade Kg. 100% 100% less 13
paise per kg.
0901 11 42 ---- PB Grade Kg. 100% 100% less 13
paise per kg.
0901 11 43 ---- C Grade Kg. 100% 100% less 13
paise per kg.
0901 11 44 ---- B/B/B Grade Kg. 100% 100% less 13
paise per kg.

2
0901 11 45 ---- Bulk Kg. 100% 100% less 13
paise per kg.
0901 11 49 ---- Other Kg. 100% 100% less 13
paise per kg.
0901 11 90 --- Other Kg. 100% 100% less 13
paise per kg.
0901 12 00 -- Decaffeinated Kg. 100% 100% less 13
paise per kg.
- Coffee, roasted:
0901 21 -- Not decaffeinated:
0901 21 10 --- In bulk packing Kg. 100% 100% less 13
paise per kg.
0901 21 90 --- Other
0901 22 -- Decaffeinated:
0901 22 10 --- In bulk packing Kg. 100% 100% less 13
paise per kg.
0901 22 90 --- Other Kg. 100% 100% less 13
paise per kg.
0901 90 - Other:
0901 90 10 --- Coffee husks and skins Kg. 100% 100% less 13
paise per kg.
0901 90 20 --- Coffee substitutes containing coffee Kg. 100% 100% less 13
paise per kg.
0901 90 90 --- Other Kg. 100% 100% less 13
paise per kg.
0902 TEA, WHETHER OR NOT FLAVOURED
- Green tea (not fermented) in immediate
0902 10 packings of a content not exceeding
3 kg:
--- Content not exceeding 25 g. Kg. 100% 100% less 26
0902 10 10
paise per kg.
--- Content exceeding 25 g. but not Kg. 100% 100% less 26
0902 10 20
exceeding 1 kg. paise per kg.
--- Content exceeding 1 kg. but not Kg. 100% 100% less 26
0902 10 30
exceeding 3 kg. paise per kg.
--- Other Kg. 100% 100% less 26
0902 10 90
paise per kg.

- Other green tea (not

0902 20
femented):

3
 --- Green tea in packets with contents Kg. 100% 100% less 26
0902 20 10 exceeding 3 kg. but not exceeding paise per kg.
20 kg.

--- Green tea in bulk Kg. 100% 100% less 26

0902 20 20
paise per kg.

--- Green tea agglomerated in forms such Kg. 100% 100% less 26
0902 20 30
as ball, brick and tablets paise per kg.

--- Green tea waste Kg. 100% 100% less 26

0902 20 40
paise per kg.

--- Other Kg. 100% 100% less 26

0902 20 90
paise per kg.

- Black tea (fermented) and partly

0902 30 fermented tea, in immediate packings of
a content not exceeding 3 kg.:

--- Content not exceeding 25 g. Kg. 100% 100% less 26

0902 30 10
paise per kg.

--- Content exceeding 25 g. but not Kg. 100% 100% less 26

0902 30 20
exceeding 1 kg. paise per kg.

--- Content exceeding 1 kg. but not Kg. 100% 100% less 26
0902 30 30
exceeding 3 kg. paise per kg.

--- Other Kg. 100% 100% less 26

0902 30 90
paise per kg.

- Other black tea (fermented) and other

0902 40
partly fermented tea:

--- Content exceeding 3 kg. but not Kg. 100% 100% less 26
0902 40 10
exceeding 20 kg. paise per kg.

--- Black tea, leaf in bulk Kg. 100% 100% less 26

0902 40 20
paise per kg.

--- Black tea, dust in bulk Kg. 100% 100% less 26

0902 40 30
paise per kg.

--- Tea bags Kg. 100% 100% less 26

0902 40 40
paise per kg.

4
 --- Black tea, agglomerated in forms such Kg. 100% 100% less 26
0902 40 50
as ball, brick and tablets paise per kg.
--- Black tea, waste Kg. 100% 100% less 26
0902 40 60
paise per kg.
--- Other Kg. 100% 100% less 26
0902 40 90
paise per kg.
--- MATE Kg. 30% 100% less 26
0903 00 00
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 Kg. 70% 62.5%
0904 11 20 --- Light black pepper Kg. 70% 62.5%
0904 11 30 --- Black pepper, garbled Kg. 70% 62.5%

0904 11 40 --- Black pepper, ungarbled Kg. 70% 62.5%

0904 11 50 --- Green pepper, dehydrated Kg. 70% 62.5%

0904 11 60 --- Pepper pinheads Kg. 70% 62.5%

0904 11 70 --- Green pepper, frozen or dried Kg. 70% 62.5%

0904 11 80 --- Pepper other than green, frozen Kg. 70% 62.5%

0904 11 90 --- Other Kg. 70% 62.5%

0904 12 00 --- Crushed or ground Kg. 70% 62.5%

1
090420 [- Fruits of the genus Capsicum or of the
genus Pimenta:

0904 21 -- Dried, neither crushed nor ground:

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 Kg. 70% -

0904 22 -- Crushed or ground: Kg. 70% -

--- Of genus Capsicum:

0904 22 11 ---- Chilly Powder Kg. 70% -

1
* * * * * *

0904 22 19 ---- Other Kg. 70% -

--- Of genus Pimenta:

0904 22 21 ---- Powder Kg. 70% -

0904 22 29 ---- Other Kg. 70% -]

2
[0905 VANILLA

0905 10 00 - Neither crushed nor ground Kg. 30% -

0905 20 00 - Crushed or ground Kg. 30% -]

0906 -- CINNAMON AND CINNAMON-TREE

FLOWERS

3
[- Neither crushed nor ground:

0906 11
-- Cinnamon (Cinnamomum zeylanicum
Blume)

0906 11 10 -- Cinnamon bark Kg. 30% 22.5%

0906 11 20 --- Cinnamon tree flowers Kg. 30% 22.5%

0906 11 90 -- Other Kg. 30% 22.5%

4
090619 [-- Other:]

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 -- other Kg. 30% 22.5%]

0906 20 00 - Crushed or ground Kg. 30% 22.5%

1 CLOVES (WHOLE FRUIT, CLOVES AND

[0907
STEMS)

0907 10 - Neither crushed nor ground:

0907 10 10 --- Extracted Kg. 70% 62.5%

0907 10 20 --- Not Extracted (other than stem) Kg. 70% 62.5%

0907 10 30 --- Stem Kg. 70% 62.5%

0907 10 90 --- Other Kg. 70% 62.5%

0907 20 00 - Crushed or ground Kg. 70% 62.5%]

NUTMEG, MACE AND

0908
CARDAMOMS
2
0908 10 [- Nutmeg:

0908 11 -- Neither crushed nor ground:

0908 11 10 --- In shell Kg. 30% 22.5%

0908 11 20 --- Shelled Kg. 30% 22.5%

0908 12 00 -- Crushed or ground Kg. 30% 22.5%

- Mace:

0908 21 00 -- Neither crushed nor ground Kg. 30% -

0908 22 00 -- Crushed or ground Kg. 30% -

- Cardamoms:

0908 31 -- Neither crushed nor ground:

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 Kg. 70% 62.5%

0908 31 30 --- Small, coorg green Kg. 70% 62.5%

--- Small, bleached, half bleached or Kg. 70% 62.5%

0908 31 40
bleachable

0908 31 50 --- Small, mixed Kg. 70% 62.5%

0908 31 90 --- Other Kg. 70% 62.5%

0908 32 -- Crushed or ground:

0908 32 10 --- Powder Kg. 70% 62.5%

0908 32 20 --- Small cardamom seeds Kg. 70% 62.5%

0908 32 30 --- Cardamom husk Kg. 70% 62.5%

0908 32 90 --- Other Kg. 70% 62.5%]

SEEDS OF ANISE, BADIAN, FENNEL,

0909 CORIANDER, CUMIN, OR CARAWAY;
JUNIPER BERRIES
1
[- Seeds of coriander:

0909 21 -- Neither crushed nor ground:

0909 21 10 --- Of seed quality Kg. 30% -

0909 21 90 --- Other Kg. 30% -

0909 22 00 -- Crushed or ground Kg. 30% -

- Seeds of cumin:

0909 31 -- Neither crushed nor ground:

--- Cumin, black:

0909 31 11 ---- Of seed quality Kg. 30% -

0909 31 19 ---- Other Kg. 30% -

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 Kg. 30% -
0909 31 29 ---- Other Kg. 30% -
0909 32 00 -- Crushed or ground Kg. 30% -
- Seeds of anise, badian, caraway or fennel;
juniper berries:
0909 61 -- Neither crushed nor ground:
--- Seeds of anise:
0909 61 11 ---- Of seed quality Kg. 30% -
0909 61 19 ---- Other Kg. 30% -
--- Seeds of badian:
0909 61 21 ---- Of seed quality Kg. 30% -
0909 61 29 ---- Other Kg. 30% -
--- Seeds of caraway or fennel:
0909 61 31 ---- Of seed quality Kg. 30% -
0909 61 39 ---- Other Kg. 30% -
--- Juniper berries:
0909 61 41 ---- Of seed quality Kg. 30% -
0909 61 49 ---- Other Kg. 30% -
0909 62 -- Crushed or ground:
0909 62 10 --- Anise Kg. 30% -
0909 62 20 --- Badian Kg. 30% -
0909 62 30 --- Caraway or fennel Kg. 30% -
0909 62 40 --- Juniper berries Kg. 30% -]
GINGER, SAFFRON, TURMERIC
0910 (CURCUMA), THYME, BAY LEAVES,
CURRY AND OTHER SPICES
1
[- Ginger:

0910 11 -- Neither crushed nor ground:

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 Kg. 30% -

0910 11 20 --- Dried, unbleached Kg. 30% -

0910 11 30 --- Dried, bleached Kg. 30% -

0910 11 90 --- Other Kg. 30% -

0910 12 -- Crushed or ground:

0910 12 10 --- Powder Kg. 30% -

0910 12 90 --- Other Kg. 30% -]

0910 20 - Saffron:

0910 20 10 --- Saffron stigma Kg. 30% -

0910 20 20 --- Saffron stamen Kg. 30% -

0910 20 90 --- Other Kg. 30% -

0910 30 - Turmeric (Curcuma):

0910 30 10 --- Fresh Kg. 30% -

0910 30 20 - Dried Kg. 30% -

0910 30 30 --- Powder Kg. 30% -

0910 30 90 --- Other Kg. 30% -

1
* * * * * *

Other spices:

- Mixtures referred to in Note 1(b) to this Kg. 30% -

0910 91 00
Chapter

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 ---- Fenugreek Kg. 30% -
0910 99 13 ---- Dill Kg. 30% -
0910 99 14 ---- Ajwain Kg. 30% -
0910 99 15 ---- Cassia torea Kg. 30% -
0910 99 19 ---- Other Kg. 30% -
--- Powder:
0910 99 21 ---- Cassia Kg. 30% -
1
* * * * * *
0910 99 23 -- Celery Kg. 30% -
0910 99 24 ---- Fenugreek Kg. 30% -
0910 99 25 ---- Dill Kg. 30% -
0910 99 26 ---- Poppy Kg. 30% -
0910 99 27 ---- Mustard Kg. 30% -
0910 99 29 ---- Other Kg. 30% -
---- Husk:
1
* * * * *
0910 99 39 ---- Other Kg. 30% -
0910 99 90 --- Other Kg. 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
Standard Preferential
Areas
(1) (2) (3) (4) (5)
1001 WHEAT AND MUSLIN
2
1001 10 [- Durum wheat:
1001 11 00 -- Seed Kg. 100% -
1001 19 00 -- Other Kg. 100% -
- Other:
1001 91 00 -- Seed Kg. 100% -
1001 99 -- Other:
1001 99 10 --- Wheat Kg. 100% -
1001 99 20 --- Muslin Kg. 100% -]
3
[1002 RYE
1002 10 00 - Seed Kg. free -
1002 90 00 - Other Kg. free -]
4
[1003 BARLEY

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 - Seed Kg. free -
1003 90 00 - Other Kg. free -]
1
[1004 OATS
1004 10 00 - Seed Kg. free -
1004 90 00 - Other Kg. free -]
1005 MAIZE (CORN)
1005 10 00 -- Seed Kg. 70% -
2
[1005 90 - Other:
--- Dent corn (Zea mays var. indenta):
1005 90 11 ---- Yellow Kg. 60% -
1005 90 19 ---- Other Kg. 60% -
1005 90 20 --- Flint corn (Zea mays var. indurata) Kg. 60% -
1005 90 30 --- Pop corn (Zea mays var. everta) Kg. 60% -
1005 90 90 --- Other Kg. 60% -]
1006 RICE
1006 10 - Rice in the husk (paddy or rought):
1006 10 10 --- Of seed quality Kg. 80% -
1006 10 90 --- Other Kg. 80% -
1006 20 00 - Husked (brown) rice Kg. 80% -

1006 30
- Semi-milled or wholly milled rice, whether or
not polished or glazed:
1006 30 10 --- Rice, parboiled Kg. 70% -
1006 30 20 --- Basmati rice Kg. 70% -
1006 30 90 --- Other Kg. 70% -
1006 40 00 - Broken rice Kg. 80% -
3
[1007 GRAIN SORGHUM

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 - Seed Kg. 80% -
1007 90 00 - Other Kg. 80% -]
1
[BUCKWHEAT, MILLET AND CANARY
1008 SEEDS ; OTHER CEREALS]

1008 10 -- Buckwheat:
1008 10 10 --- Of seed quality Kg. free -
1008 10 90 --- Other Kg. free -
2
1008 20 [- Millet:
1008 21 -- Seed:
1008 21 10 --- Jawar Kg. 70% -
1008 21 20 --- Bajra Kg. 70% -
1008 21 30 --- Ragi Kg. 70% -
1008 29 -- Other:
1008 29 10 --- Jawar Kg. 70% -
1008 29 20 --- Bajra Kg. 70% -
1008 29 30 --- Ragi Kg. 70% -]
3
[1008 30 - Canary seeds:]
1008 30 10 --- Of seed quality Kg. free -
1008 30 90 --- Other Kg. free -
4
[1008 40 00 - Fonio (Digitaria spp.) Kg. free -
1008 50 00 - Quinoa (Chenopodium quinoa) Kg. free -
1008 60 00 - Triticale Kg. free -]
1008 90 - Other cereals:
1008 90 10 --- Of seed quality Kg. free -
1008 90 90 --- Other Kg. 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
 CHAPTER 11
Products of the milling malt; starches; insulin; wheat gluten industry;
NOTES
1. This Chapter does not cover:
(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
315 500
micrometres micrometres
(microns) (microns)
(1) (2) (3) (4) (5)
Wheat and rye 45% 2.5% 80% -
Barley 45% 3% 80% -
Oats 45% 5% 80% -
Maize (corn) and 45% 2% - 90%
grain
Rice 45% 1.6% 80% -
Buckwheat 45% 4% 80%
-
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
Standard Preferential
Areas
(1) (2) (3) (4) (5)

1101 00 00 - WHEAT OR MESLIN FLOUR Kg. 30% -

1102 CEREAL FLOURS OTHER THAN THAT OF

WHEAT OR MESLIN

1
* * * * * *

1102 20 00 - Maize (corn) flour Kg. 30% -

2
* * * * * *
3
[1102 90 - Other:
4
11029010 [-- Rice flour:

1102 90 21 ---- Brown rice flour Kg. 30% -

1102 90 22 ---- White rice flour Kg. 30% -

1102 90 29 ---- Other Kg. 30% -]

1102 90 90 --- Other Kg. 30% -]

1103 CEREAL GROATS, MEAL AND PELLETS

- Groats and meal:

1103 11 -- Of wheat:

1103 11 10 --- Groat Kg. 30% -

1103 11 20 --- Meal Kg. 30% -

1103 13 00 -- Of maize (corn) 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 -- Of other cereals Kg. 30% -

1103 20 00 - Pellets Kg. 30% -

CEREAL GRAINS OTHERWISE WORKED - - -

(FOR EXAMPLE, HULLED, ROLLED,
FLAKED, PEARLED, SLICED OR KIBBLED),
1104
EXCEPT RICE OF HEADING 1006; GERM OF
CEREALS, WHOLE, ROLLED, FLAKED OR
GROUND

- Rolled or flaked grains: - - -

1104 12 00 -- Of oats Kg. 30% -

1104 19 00 -- Of other cereals Kg. 30% -

- Other worked grains (for example, hulled,

pearled, sliced or kibbled):

1104 22 00 -- Of oats Kg. 30% -

1104 23 00 -- Of maize (corn) Kg. 30% -

1104 29 00 -- Of other cereals Kg. 30% -

- Germ of cereals, whole, rolled, flaked or Kg. 30% -

1104 30 00
ground

1105 FLOUR, MEAL, POWDER, FLAKES,

GRANULES AND PELLETS OF POTATOES

1105 10 00 - Flour, meal and powder Kg. 30% -

1105 20 00 - Flakes, granules and pellets Kg. 30% -

FLOUR, MEAL AND POWDER OF THE

DRIED LEGUMINOUS VEGETABLES OF
1106 HEADING 0713, OF SAGO OR OF ROOTS
OR TUBERS OF HEADING 0714 OR OF
THE PRODUCTS OF CHAPTER 8

1 --- Of the dried leguminous vegetables of

[1106 10
heading 0713

1106 10 10 --- Guar Meal Kg. 30% -

1106 10 90 --- Others 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) (2) (3) (4) (5)
- Of sago or of roots or tubers of heading
1106 20
0714:
1106 20 10 --- Of sago Kg. 30% -
1106 20 20 --- Of manioc (cassava) Kg. 30% -
1106 20 90 --- Of other roots and tubers Kg. 30% -
1106 30 - Of the products of Chapter 8: - - -
1106 30 10 --- Of tamarind Kg. 30% -
1106 30 20 --- Of singoda Kg. 30% -
1106 30 30 --- Mango flour Kg. 30% -
1106 30 90 --- Other Kg. 30% -
1107 -- MALT, WHETHER OR NOT ROASTED
1107 10 00 - Not roasted Kg. 40% -
1107 20 00 - Roasted Kg. 30% -
1108 STARCHES; INULIN
- Starches:
1108 11 00 -- Wheat starch Kg. 30% -
1108 12 00 -- Maize (corn) starch Kg. 50% -
1108 13 00 -- Potato starch Kg. 30% -
1108 14 00 -- Manioc (cassava) starch Kg. 50% -
1108 19 -- Other:
1108 19 10 --- Sago Kg. 50% -
1108 19 90 --- Other Kg. 50% -
1108 20 00 - Inulin Kg. 30% -

1109 00 00 WHEAT GLUTEN, WHETHER OR NOT Kg. 30% -

DRIED

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) (2) (3) (4) (5)
1
[1201 SOYA BEANS, WHETHER OR NOT BROKEN
2
1201 10 00 - Seed Kg. [45%] 20%
2
1201 90 00 - Other Kg. [45%] 20%]
1202 GROUND-NUTS, NOT ROASTED OR
OTHERWISE COOKED, WHETHER OR NOT
SHELLED OR BROKEN
3
[1202 30 - Seed:
1202 30 10 --- H. P. S. Kg. 30% 20%
1202 30 90 --- Other Kg. 30% 20%
- Other:
1202 41 -- In shell:
1202 41 10 --- H.P.S. Kg. 30% 20%
1202 41 90 --- Other Kg. 30% 20%
1202 42 -- Shelled, whether or not broken:
1202 42 10 --- Kernels, H.P.S. Kg. 30% 20%
1202 42 20 --- Kernels, other Kg. 30% 20%
1202 42 90 --- Other Kg. 30% 20%]
1203 00 00 COPRA Kg. 70% 60%
1204 LINSEED, WHETHER OR NOT BROKEN
1204 00 - Linseed, whether or not broken:

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) (3) (4) (5)
1204 00 10 --- Of seed quality Kg. 30% 20%
1204 00 90 --- Other Kg. 30% 20%
1205 RAPE OR COLZA SEEDS, WHETHER OR
NOT BROKEN
1205 10 00 - Low erucic acid rape or colza seeds Kg. 30% 20%

1205 90 00 - Other Kg. 30% 20%

1206 SUNFLOWER SEEDS, WHETHER OR NOT

BROKEN

1206 00 - Sunflower seeds, whether or not broken:

1206 00 10 --- Of seed quality Kg. 30% 20%
1206 00 90 --- Other Kg. 30% 20%
1207 OTHER OIL SEEDS AND OLEAGINOUS
FRUITS, WHETHER OR NOT BROKEN
1
* * * * * *
2
[1207 10 - Palm nuts and kernels:
1207 10 10 --- Palm nuts Kg. 30% 20%
1207 10 90 --- Palm kernels Kg. 30% 20%
- Cotton seeds:
1207 21 00 -- Seed Kg. 30% 20%
1207 29 00 -- Other Kg. 30% 20%
1207 30 - Castor oil seeds:
1207 30 10 --- Of seed quality Kg. 30% 20%
1207 30 90 --- Other Kg. 30% 20%
1207 40 - Sesamum seeds:
1207 40 10 --- Of seed quality Kg. 30% 20%
1207 40 90 --- Other
1207 50 - Mustard seeds:

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) (3) (4) (5)
1207 50 10 --- Of seed quality Kg. 30% 20%
1207 50 90 --- Other Kg. 30% 20%
1207 60 - Safflower (Carthamus tinctorius) seeds:
1207 60 10 --- Of seed quality Kg. 30% 20%
1207 60 90 --- Other Kg. 30% 20%
1207 70 - Melon seeds:
1207 70 10 --- Of seed quality Kg. 30% 20%
1207 70 90 --- Other Kg. 30% 20%]
1
* * * * * *
- Other:
1207 91 00 -- Poppy seeds Kg. 70% 60%
1207 99 -- Other:
1207 99 10 --- Ajams Kg. 30% 20%
1207 99 20 --- Mango kernel Kg. 30% 20%
1207 99 30 --- Niger seed Kg. 30% 20%
1207 99 40 --- Kokam Kg. 30% 20%
1207 99 90 --- Other Kg. 30% 20%
1208 FLOURS AND MEALS OF OIL SEEDS OR
OLEAGINOUS FRUITS, OTHER THAN
THOSE OF MUSTARD
1208 10 00 - Of soya beans Kg. 30% -
1208 90 00 - Other Kg. 30% -
1209 SEEDS, FRUIT AND SPORES, OF A KIND
USED FOR SOWING
2
[1209 10 00 - Sugar beet seeds Kg. 30% -
- Seeds of forage plants:
1209 21 00 -- Lucerne (alfalfa) seeds 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) (2) (3) (4) (5)
1209 22 00 -- Clover (Trifolium spp.) seeds Kg. 30% -
1209 23 00 -- Fescue seeds Kg. 30% -
1209 24 00 -- Kentucky blue grass (Poa pratensis L.) Kg. 30% -
seeds
1209 25 00 -- Rye grass (Lolium multiflorum Lam., Kg. 30% -]
Lolium perenne L.) seeds
1
* * * * * *
1209 29 -- Other:
1209 29 10 --- Australian lupin seed Kg. 30% -
1209 29 90 --- Other Kg. 30% -
1209 30 00 - Seeds of herbaceous plants cultivated Kg. 30% -
principally for their flowers
- Other: - - -
1209 91 -- Vegetable seeds: - - -
1209 91 10 --- Of Cabage Kg. 10% -
1209 91 20 --- Of Califlower Kg. 10% -
1209 91 30 --- Of Onion Kg. 10% -
1209 91 40 --- Of Pea Kg. 10% -
1209 91 50 --- Of Radish Kg. 10% -
1209 91 60 --- Of Tomato Kg. 10% -
2
[1209 91 70 --- of chilly of genus Capsicum Kg. 10% -]
1209 91 90 --- Other Kg. 10% -
1209 99 -- Other: - - -
1209 99 10 --- Fruit seeds for planting or sowing Kg. 10% -
1209 99 90 --- Others Kg. 10% -

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) (2) (3) (4) (5)
1210 HOP CONES, FRESH OR DRIED, WHETHER
OR NOT GROUND, POWDERED OR IN THE
FORM OF PELLETS; LUPULIN

1210 10 00 - Hop cones, neither ground nor powdered Kg. 30% -

nor in the form of pellets
1210 20 00 - Hop cones, ground, powdered or in the Kg. 30% -
form of pellets; lupulin
1
[1211 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 - Ginseng roots Kg. 30% -
1211 30 00 - Coca leaf Kg. 30% -
1211 40 00 - Poppy straw Kg. 30% -
3
[1211 50 00 - Ephedra Kg. 30% -]
1211 90 - Other:
--- Seeds:
1211 90 11 ---- Ambrette seeds Kg. 30% -
1211 90 12 ---- Nuxvomica, dried ripe seeds Kg. 30% -
1211 90 13 ---- Psyllium seed (isobgul) Kg. 30% -
1211 90 14 ---- Neem seed Kg. 30% -
1211 90 15 ---- Jojoba seed 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) (3) (4) (5)
1211 90 19 ---- Other Kg. 30% -
--- Leaves, powder, flowers and pods: - - -
1211 90 21 ---- Belladona leaves Kg. 30% -
1211 90 22 ---- Senna leaves and pods Kg. 30% -
1211 90 23 --- Neem leaves, powder Kg. 30% -
1211 90 24 ---- Gymnema powder Kg. 30% -
1211 90 25 ---- Cubeb power Kg. 30% -
1211 90 26 ---- Pyrethrum Kg. 30% -
1211 90 29 ---- Other Kg. 30% -
- --- Bark, husk and rind: - - -
1211 90 31 ---- Cascara sagrada bark Kg. 30% -
1211 90 32 ---- Psyllium husk (isobgul husk) Kg. 30% -
1211 90 33 ---- Camboge fruit rind Kg. 30% -
1211 90 39 ---- Other Kg. 30% -
--- Roots and rhizomes:
1211 90 41 ---- Belladona roots Kg. 30% -
1211 90 42 ---- Galangal rhizomes and roots Kg. 30% -
1211 90 43 ---- Ipecac dried rhizome and roots Kg. 30% -
1211 90 44 ---- Serpentina roots (rowwalfia serpentina Kg. 30% -
and other species of rowwalfias)
1211 90 45 ---- Zedovary roots Kg. 30% -
1211 90 46 ---- Kuth root Kg. 30% -
1211 90 47 ---- Sarasparilla roots Kg. 30% -
1211 90 48 ---- Sweet flag rhizomes Kg. 30% -

7
(1) (2) (3) (4) (5)

1211 90 49 ---- Other Kg. 30% -

1211 90 50 --- Sandalwood chips and dust Kg. 30% -

1211 90 60 --- Vinca rosea herbs Kg. 30% -

1211 90 70 --- Mint including leaves (all species) Kg. 30% -

1211 90 80 --- Agarwood Kg. 30% -

--- Other:

1211 90 91 ---- Chirata Kg. 30% -

1211 90 92 ---- Tukmaria 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 Kg. 30% -

1211 90 96 ---- Garcenia Kg. 30% -

1211 90 99 ---- Other 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:
1212 21 -- Fit for human consumption:
1212 21 10 --- Seaweeds Kg. 30% -
1212 21 90 --- Other algae Kg. 30% -
1212 29 -- Other:
1212 29 10 --- Seaweeds Kg. 30% -
1212 29 90 --- Other algae Kg. 30% -]
2
* * * * * *
- Other:
1212 91 00 -- Sugar beet Kg. 30% -
3
[1212 92 00 -- Locust beans (carob) Kg. 30% -
1212 93 00 -- Sugar cane Kg. 30% -
1212 94 00 -- Chicory roots Kg. 30% -]
1212 99 -- Other;
1212 99 10 --- Kokam (cocum) flowers Kg. 30% -
1212 99 20 --- Mohua flowers Kg. 30% -
1212 99 90 --- Other Kg. 30% -
1213 00 00 - CEREAL STRAW AND HUSKS, Kg. 30% -
UNPREPARED, WHETHER OR NOT
CHOPPED, GROUND, PRESSED OR IN
THE FORM OF PELLETS

1214 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

1214 10 00 - Lucerne (alfalfa) meal and pellets Kg. 30% -

1214 90 00 - Other Kg. 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
(1) (2) (3) (4) (5)
1301 LAC; NATURAL GUMS, RESINS, GUM-
RESINS AND OLEORESINS (FOR EXAMPLE,
BALSAMS)
1
***
1301 20 00 - Gum Arabic Kg. 30% 20%
1301 90 - Other:
--- Natural gums:
1301 90 11 ---- Asian gum Kg. 30% -
1301 90 12 ---- Africun gum Kg. 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 Kg. 30% -
1301 90 14 ---- Benjamin ras Kg. 30% -
1301 90 15 ---- Benjamin cowrie Kg. 30% -
1301 90 16 ---- Karaya gum (Indian tragacanth) hastab Kg. 30% -
1301 90 17 ---- Tragacanth (adraganth) Kg. 30% -
1301 90 18 ---- Storax Kg. 30% -
1301 90 19 ---- Other Kg. 30% -
--- Resins:
1301 90 21 --- Copal Kg. 30% -
1301 90 22 ---- Dammar batu Kg. 30% -
1301 90 29 ---- Other Kg. 30% -
--- Gum resins:
1301 90 31 ---- Myrrh Kg. 30% -
1301 90 32 ---- Oilbanum or frankincense Kg. 30% -
1301 90 33 ---- Mastic gum Kg. 30% -
1301 90 34 ---- Xanthium gum Kg. 30% -
1301 90 39 ---- Other Kg. 30% -
--- Oleoresins:
1301 90 41 ---- Of Seeds Kg. 30% -
1301 90 42 ---- Of fruits Kg. 30% -
1301 90 43 ---- Of leaves Kg. 30% -
1301 90 44 ---- Of spices Kg. 30% -
1301 90 45 ---- Of flowers Kg. 30% -
1301 90 46 ---- Of roots Kg. 30% -
1301 90 49 ---- Other Kg. 30% -
1
[--- Other:
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) (2) (3) (4) (5)
1302 -- 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: - - -

1302 11 00 -- Opium Kg. 30% -
1302 12 00 -- Of liquorice Kg. 30% -
1302 13 00 -- Of hops Kg. 30% -
1
[1302 14 00 -- Of ephedra Kg. 12.5% -]
2
***
1302 19 -- Other: - - -
--- Extracts: - - -
1302 19 11 ---- Of belladonna Kg. 30% -
1302 19 12 ---- Of cascara sagrada Kg. 30% -
1302 19 13 ---- Of nuxvomica Kg. 30% -
1302 19 14 ---- Of ginseng (including powder) Kg. 30% -
1302 19 15 ---- Of agarose Kg. 30% -
1302 19 16 ---- Of neem Kg. 30% -
1302 19 17 ---- Of gymnema Kg. 30% -
1302 19 18 ---- Of garacenia or cambodge Kg. 30% -
1302 19 19 ---- Other Kg. 30% -
1302 19 20 --- Cashew shell liquid (CNSL), crude Kg. 30% -
1302 19 30 --- Purified and distilled CNSL (Cardanol) Kg. 30% -
1302 19 90 --- Other Kg. 30% -
1302 20 00 - Pectic substances, pectinates and pectates Kg. 30% -
- Mucilages and thickeners, whether or not - - -
modified, derived from vegetable products:
1302 31 00 -- Agar-agar Kg. 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) (2) (3) (4) (5)
-- Mucilages and thickeners, whether or not - - -
1302 32 modified, derived from locust beans, locust
bean seeds or guar seeds:
1
***
1302 32 30 --- Guargum treated and pulverised Kg. 30% -
1302 32 40 --- Kappa carrageenan Kg. 30% -
1302 32 90 -- Other Kg. 30% -
1302 39 00 -- Other Kg. 30% -

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
 CHAPTER 14
Vegetable plaiting materials; vegetable products not elsewhere specified or included
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
(1) (2) (3) (4) (5)
1401 -- 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)
1401 10 00 - Bamboos Kg. 30% -
1401 20 00 - Rattans Kg. 30% -
1401 90 - Other: - - -
1401 90 10 --- Canes Kg. 30% -
1401 90 90 --- Other Kg. 30% -
2
***
3
***
1404 - VEGETABLE PRODUCTS NOT - - -
ELSEWHERE SPECIFIED OR INCLUDED
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) (2) (3) (4) (5)
1404 20 00 - Cotton linters Kg. 30% -
1404 90 - Other: - - -
1404 90 10 --- Bidi wrapper leaves (tendu) Kg. 30% -
--- Soap-nuts: - - -
1404 90 21 ---- Powder Kg. 30% -
1404 90 29 ---- Other Kg. 30% -
1404 90 30 --- Hard seeds, pips, hulls and nuts, of a kind Kg. 30% -
used primarily for carving
1404 90 40 --- Betel leaves Kg. 30% -
1404 90 50 --- Indian katha Kg. 30% -
1404 90 60 --- Coconut shell, unworked Kg. 30% -
1404 90 70 --- Rudraksha seeds Kg. 30% -
1404 90 90 --- Other 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
Standard Preferential
Areas
(1) (2) (3) (4) (5)
1
[1501 PIG FAT (INCLUDING LARD) AND
POULTRY FAT, OTHER THAN THAT OF
HEADING 0209 OR 1503
1501 10 00 - Lard Kg. 30% -
1501 20 00 - Other pig fat Kg. 30% -
1501 90 00 - Other Kg. 30% -]

2
FATS OF BOVINE ANIMALS , SHEEP OR
[1502 GOATS, OTHER THAN THOSE OF
HEADING 1503
1502 10 - Tallow:
1502 10 10 --- Mutton tallow Kg. 15% -
1502 10 90 --- Other Kg. 15% -
1502 90 - Other:
1502 90 10 --- Unrendered fats Kg. 15% -
1502 90 20 --- Rendered fats or solvent extraction fats Kg. 15% -
1502 90 90 --- Other Kg. 15% -]
LARD STEARIN, LARD OIL, Kg. 30% -
OLEOSTEARIN, OLEO-OIL AND TALLOW
1503 00 00
OIL, NOT EMULSIFIED OR MIXED OR
OTHERWISE PREPARED
1504 FATS AND OILS AND THEIR FRACTIONS, - - -
OF FISH OR MARINE MAMMALS,
WHETHER OR NOT REFINED, BUT NOT
CHEMICALLY MODIFIED
1504 10 - Fishliver oils and their fractions: - - -
1504 10 10 --- Cod liver oil Kg. 30% -
--- Other: - - -
1504 10 91 ---- Squid liver oil 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) (3) (4) (5)
1504 10 99 ---- Other Kg. 30% -
- Fats and oils and their fractions, of fish, - - -
1504 20
other than liver oils:
1504 20 10 --- Fish body oil Kg. 30% -
1504 20 20 --- Fish lipid oil Kg. 30% -
1504 20 30 --- Sperm oil Kg. 30% -
1504 20 90 --- Other Kg. 30% -
-- Fats and oils and their fractions, of marine Kg. 30% -
1504 30 00
mammals
WOOL GREASE AND FATTY SUBSTANCES - - -
1505 DERIVED THEREFROM (INCLUDING
LANOLIN)

- Wool grease and fatty substances derived - - -

1505 00 therefrom (including lanolin):

1505 00 10 --- wool alcohol (including lanolin alcohol) Kg. 30% -

1505 00 20 --- wool grease, crude Kg. 30% -
1505 00 90 --- Other Kg. 30% -
OTHER ANIMAL FATS AND OILS AND - - -
THEIR FRACTIONS, WHETHER OR NOT
1506
REFINED, BUT NOT CHEMICALLY
MODIFIED

- Other animal fats and oils and their - - -

1506 00 fractions, whether or not refined, but not
chemically modified:
1506 00 10 --- Neats Foot oil and fats from bone or waste Kg. 30% -
1506 00 90 --- Other Kg. 30% -
- SOYA-BEAN OIL AND ITS FRACTIONS, - - -
1507 WHETHER OR NOT REFINED, BUT NOT
CHEMICALLY MODIFIED

- Crude oil, whether or not Kg. 45% 35%

1507 10 00
degummed
1507 90 - Other: - - -
1507 90 10 --- Edible grade Kg. 45% 35%
1507 90 90 --- Other Kg. 45% 35%

3
(1) (2) (3) (4) (5)
GROUND-NUT OIL AND ITS FRACTIONS, - - -
1508 WHETHER OR NOT REFINED, BUT NOT
CHEMICALLY MODIFIED

1508 10 00 - Crude oil Kg. 100% 90%

1508 90 - Other: - - -
1508 90 10 --- Deodorized (Salad Oil) Kg. 100% 90%
--- Other: - - -
1508 90 91 ---- Edible grade Kg. 100% 90%
1508 90 99 ---- Other Kg. 100% 90%
OLIVE OIL AND ITS FRACTIONS,
1509 WHETHER OR NOT REFINED, BUT NOT
CHEMICALLY MODIFIED

1509 10 00 - Virgin Kg. 45% 35%

1509 90 - Other:
1509 90 10 --- Edible grade Kg. 40% 30%
1509 90 90 --- Other Kg. 40% 30%
OTHER OILS AND THEIR FRACTIONS,
OBTAINED SOLELY FROM OLIVES,
WHETHER OR NOT REFINED, BUT NOT
1510 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,
-
1510 00 but not chemically modified, including
blends of these oils or fractions with oils or
fractions of heading 1509:
1510 00 10 --- Crude oil Kg. 45% 35%
--- Other:
1510 00 91 ---- Edible grade Kg. 45% 35%

1510 00 99 ---- Other Kg. 45% 35%

PALM OIL AND ITS FRACTIONS,

1511 WHETHER OR NOT REFINED, BUT NOT
CHEMICALLY MODIFIED

4
(1) (2) (3) (4) (5)
1511 10 00 - Crude oil Kg. 100% 90%
1511 90 - Other: - - -
1511 90 10 --- Refined bleached deodorised palm oil Kg. 100% 90%
1511 90 20 --- Refined bleached deodorised palmolein Kg. 100% 90%
1
[1511 90 30 -- Refined bleached deodorised palm stearin Kg. 100% 90%]
1511 90 90 --- Other Kg. 100% 90%
SUNFLOWER-SEED, SAFFLOWER OR
COTTON-SEED OIL AND FRACTIONS
1512
THEREOF, WHETHER OR NOT REFINED,
BUT NOT CHEMICALLY MODIFIED

- Sunflower-seed or safflower oil and

fractions thereof:
1512 11 -- Crude oil: - - -
1512 11 10 --- Sunflower seed oil Kg. 100% 90%
1512 11 20 --- Safflower seed oil (kardi seed oil) Kg. 100% 90%
1512 19 --- Other: - - -
1512 19 10 --- Sunflower oil, edible grade Kg. 100% 90%
--- Sunflower oil, non-edible grade (other Kg. 100% 90%
1512 19 20
than crude oil)
2
1512 19 30 [--- Safflower oil, edible grade] Kg. 100% 90%
3
1512 19 40 [--- Safflower oil, non-edible grade] Kg. 100% 90%
1512 19 90 --- Other Kg. 100% 90%
- Cotton-seed oil and its fractions: - - -
-- Crude oil, whether or not gossypol has Kg. 100% 90%
1512 21 00
been removed
1512 29 -- Other: - - -
1512 29 10 --- Edible grade Kg. 100% 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) (3) (4) (5)
1512 29 90 --- Other Kg. 100% 90%
COCONUT (COPRA), PALM KERNEL OR
THEREOF, WHETHER OR NOT REFINED,
1513
BUT NOT CHEMICALLY MODIFIED
BABASSU OIL AND FRACTIONS

- Coconut (copra) oil and its

fractions:
1513 11 00 -- Crude oil Kg. 100% 90%
1513 19 00 -- Other Kg. 100% 90%
- Palm kernel or babassu oil and fractions - - -
-
thereof:
1513 21 -- Crude Oil: - - -
1513 21 10 --- Palm kernel oil Kg. 100% 90%
1513 21 20 --- Babassu oil Kg. 100% 90%
1513 29 -- Other: - - -
1513 29 10 --- Palm Kernel oil and its fractions Kg. 100% 90%
1513 29 20 --- Babassu oil and its fractions edible grade Kg. 100% 90%
--- Babassu oil and its fractions, other than Kg. 100% 90%
1513 29 30
edible grade
1513 29 90 --- Other Kg. 100% 90%
RAPE, COLZA OR MUSTARD OIL AND
FRACTIONS THEREOF, WHETHER OR NOT
1514
REFINED, BUT NOT CHEMICALLY
MODIFIED

- Low erucic acid rape or colza oil and its

fractions:
1514 11 -- Crude oil:
1514 11 10 --- Colza oil Kg. 75% 65%
1514 11 20 --- Rape oil Kg. 75% 65%
1514 11 90 --- Other Kg. 75% 65%
1514 19 -- Other:
1514 19 10 --- Refined colza oil of edible grade Kg. 75% 65%
514 19 20 --- Refined repeseed oil of edible grade Kg. 75% 65%

6
(1) (2) (3) (4) (5)
1514 19 90 --- Other Kg. 75% 65%
- Other: - - -
1514 91 -- Crude oil: - - -
1514 91 10 --- Colza oil Kg. 75% 65%
1514 91 20 --- Mustard oil Kg. 75% 65%
1514 91 90 --- Rapeseed oil Kg. 75% 65%
1514 99 -- Other: - - -
1514 99 10 --- Refined colza oil of edible grade Kg. 75% 65%
1514 99 20 --- Refined mustard oil of edible grade Kg. 75% 65%
1514 99 30 --- Refined rapeseed oil of edible grade Kg. 75% 65%
1514 99 90 --- Other Kg. 75% 65%
OTHER FIXED VEGETABLE FATS AND - - -
OILS (INCLUDING JOJOBA OIL) AND
1515 THEIR FRACTIONS, WHETHER OR NOT
REFINED, BUT NOT CHEMICALLY
MODIFIED

- Linseed oil and its fractions: - - -

1515 11 00 -- Crude oil Kg. 100% 90%
1515 19 -- Other: - - -
1515 19 10 --- Edible grade Kg. 100% 90%
1515 19 90 --- Other Kg. 100% 90%
- Maize (corn) oil and its fractions: - - -
1515 21 00 -- Crude oil Kg. 100% 90%
1515 29 -- Other:
1515 29 10 --- Edible grade Kg. 100% 90%
1515 29 90 --- Other Kg. 100% 90%
1515 30 - Castor oil and its fractions:
1515 30 10 --- Edible grade Kg. 100% 90%
1515 30 90 --- Other Kg. 100% 90%

7
(1) (2) (3) (4) (5)
1
***
1515 50 - Seasame oil and its fractions:
1515 50 10 --- Crude oil Kg. 100% 90%
--- Other:
1515 50 91 ---- Edible grade Kg. 100% 90%
1515 50 99 ---- Other Kg. 100% 90%
1515 90 - Other: - - -
1515 90 10 --- Fixed vegetable oils, namely the Kg. 100% 90%
following: chul moogra oil, mawra oil,
kokam oil, tobacco seed oil, sal oil
1515 90 20 --- Fixed vegetable oils, namely the Kg. 100% 90%
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
1515 90 30 --- Fixed vegetable oil, namely the following: Kg. 100% 90%
cardamom oil, chillies or capsicum oil,
turmeric oil, ajwain seed oil, niger seed
oil, garlic oil
1515 90 40 --- Fixed vegetable oil of edible grade namely Kg. 100% 90%
the following: mango kernel oil, mahua
oil, rice bran oil
--- Other:
1515 90 91 ---- Edible grade Kg. 100% 90%
1515 90 99 ---- Other Kg. 100% 90%
1516 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
2
1516 10 00 - Animal fats and oils and their fractions Kg. [100%] -
1516 20 - Vegetable fats and oils and their fractions: - - -
--- Cotton Seed oil: - - -

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) (3) (4) (5)
1
1516 20 11 ---- Edible grade Kg. [100%] -
1
1516 20 19 ---- Other Kg. [100%] -
--- Groundnut oil: - - -
1
1516 20 21 ---- Edible grade Kg. [100%] -
1
1516 20 29 ---- Other Kg. [100%] -
--- Hydrogenated castor oil (opal-wax):
1
1516 20 31 ---- Edible grade Kg. [100%] -
1
1516 20 39 ---- Other Kg. [100%] -
--- Other:
1
1516 20 91 ---- Edible grade Kg. [100%] -
1
---- Other Kg. [100%] -
1516 20 99

MARGARINE; EDIBLE MIXTURES OR

1517 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
1517 10 - Margarine, excluding liquid margarine:
1
1517 10 10 --- Of animal origin Kg. [100%] -
--- Of vegetable origin:
1
1517 10 21 ---- Edible grade Kg. [100%] -
1
1517 10 22 ---- Linoxyn Kg. [100%] -
1
1517 10 29 ---- Other Kg. [100%] -
1517 90 - Other:
1
1517 90 10 --- Sal fat (processed or refined) Kg. [100%] -
2
***
1
1517 90 30 --- lmitation lard of animal origin Kg. [100%] -
1
1517 90 40 --- limitation lard of vegetable origin Kg. [100%] -
1
1517 90 90 --- Other Kg. [100%] -

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)
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,
1518
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
1518 00
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:
1
1518 00 11 ---- Edible grade Kg. [100%] -
1
1518 00 19 ---- Other Kg. [100%] -
--- Castor oil, detydrated:
1
1518 00 21 ---- Edible grade Kg. [100%] -
1
1518 00 29 ---- Other Kg. [100%] -
--- Other vegetable oil and its fats:
1
1518 00 31 ---- Edible grade Kg. [100%] -
1
1518 00 39 ---- Other Kg. [100%] -
1
1518 00 40 --- Other Kg. [100%] -

1520 00 00 -- GLYCEROL, CRUDE; GLYCEROL WATERS Kg. 30% -

AND GLYCEROL LYES

1. Subs. by Act 32 of 2003, s. 133, for “30%” (w.e.f. 1-3-2006).

10
(1) (2) (3) (4) (5)
1521 VEGETABLE WAXES (OTHER THAN
TRIGLYCERIDES), BEESWAX, OTHER
INSECT WAXES AND SPERMACETI,
WHETHER OR NOT REFINED OR
COLOURED

1521 10 - Vegetable waxes:

- --- Carnauba Waxes:
---- Edible wax for waxing fresh fruits and Kg. 30% -
1521 10 11
vegetables
1521 10 19 ---- Other Kg. 30% -
1521 10 90 --- Other Kg. 30% -
1521 90 - Other: - - -
1521 90 10 --- Beewax whether or not coloured Kg. 30% -
1521 90 20 --- Shellac wax whether or not coloured Kg. 30% -
1521 90 90 --- Other Kg. 30% -
-- DEGRAS: RESIDUES RESULTING FROM
1522 THE TREATMENT OF FATTY SUBSTANCES
OR ANIMAL OR VEGETABLE WAXES

- Degras: residues resulting from the - - -

1522 00 treatment of fatty substances or animal or
vegetable waxe:
1522 00 10 --- Degras Kg. 30% -
1522 00 20 --- Soap stocks Kg. 30% -
1522 00 90 --- Other Kg. 30% -

11
 SECTION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND
MANUFACTURED TOBACCO SUBSTITUTES
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
Standard Preferential
Areas
(1) (2) (3) (4) (5)
1601 00 00 SAUSAGES AND SIMILAR PRODUCTS, OF Kg. 100% -
MEAT, MEAT OFFAL OR BLOOD; FOOD
PREPARATIONS BASED ON THESE
PRODUCTS

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) (2) (3) (4) (5)
1602 OTHER PREPARED OR PRESERVED
MEAT, MEAT OFFAL OR BLOOD

1602 10 00 - Homogenised preparations Kg. 30% -

1602 20 00 - Of liver of any animal Kg. 30% -
- Of poultry of heading 0105:
1602 31 00 -- Of turkeys Kg. 30% -
1602 32 00 -- Of fowls of the species Gallus domestics Kg. 100% -
1602 39 00 -- Other Kg. 30% -
- Of swine:
1602 41 00 -- Hams and cuts thereof Kg. 30% -
1602 42 00 -- Shoulders and cuts thereof Kg. 30% -
1602 49 00 -- Other, including mixtures Kg. 30% -
1602 50 00 - Of bovine animals Kg. 30% -
1602 90 00 - Other, including preparations of blood of Kg. 30% -
any animal
1603 EXTRACTS AND JUICES OF MEAT, FISH
OR CRUSTACEANS, MOLLUSCS OR OTHER
AQUATIC INVERTEBRATES

1603 00 - Extracts and juices of meat, fish or

crustaceans, molluscs or other aquatic
invertebrates:
1603 00 10 --- Extracts and juices of meat Kg. 30% -
1603 00 20 --- Extracts of fish Kg. 30% -
1603 00 90 --- Other Kg. 30% -
PREPARED OR PRESERVED FISH; CAVIAR
1604 AND CAVIAR SUBSTITUTES PREPARED
FROM FISH EGGS

- Fish, whole or in pieces, but not minced:

1604 11 00 -- Salmon Kg. 30% -
1604 12 -- Herrings:
1604 12 10 --- Pickled Kg. 30% -
1604 12 90 --- Other Kg. 30% -

2
(1) (2) (3) (4) (5)
-- Sardines, sardinella and brislins or
1604 13
sprats:
1604 13 10 --- Sardines, sardinella and brisling Kg. 30% -
1604 13 20 --- Sprats Kg. 30% -
1604 14 -- Tunas, skipjack and bonito (Sarda spp.):
1604 14 10 --- Tunas Kg. 30% -
1604 14 90 --- Other Kg. 30% -
1604 15 00 -- Mackerel Kg. 30% -
1604 16 00 -- Anchovies Kg. 30% -
1
[1604 17 00 -- Eels Kg. 30% -]
2
[1604 18 00 -- Shark fins Kg. 30% -]
1604 19 00 -- Other Kg. 30% -
1604 20 00 - Other prepared or preserved fish Kg. 30% -
3
[- Caviar and caviar substitutes:
1604 31 00 -- Caviar Kg. 30% -
1604 32 00 -- Caviar substitutes Kg. 30% -]
CRUSTACEANS, MOLLUSCS AND OTHER
1605 AQUATIC INVERTEBRATES, PREPARED OR
PRESERVED
1605 10 00 - Crab Kg. 30% -
4
[- Shrimps and prawns:
1605 21 00 -- Not in airtight container Kg. 30% -
1605 29 00 -- Other Kg. 30% -]
1605 30 00 - Lobster Kg. 30% -
1605 40 00 - Other crustaceans Kg. 30% -
5
[- Molluscs:
1605 51 00 -- Oysters Kg. 30% -
1605 52 00 -- Scallops, including queen scallops Kg. 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) (2) (3) (4) (5)
1605 53 00 -- Mussels Kg. 30% -
1605 54 00 -- Cattle fish and squid Kg. 30% -
1605 55 00 -- Octopus Kg. 30% -
1605 56 00 -- Clams, cockles and arkshells Kg. 30% -
1605 57 00 -- Abalone Kg. 30% -
1605 58 00 -- Snails, other than sea snails Kg. 30% -
1605 59 00 -- Other Kg. 30% -
- Other aquatic invertebrates:
1605 61 00 -- Sea cucumbers Kg. 30% -
1605 62 00 -- Sea urchins Kg. 30% -
1605 63 00 -- Jellyfish Kg. 30% -
1605 69 00 -- Other 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

Standard Preferential
Areas
(1) (2) (3) (4) (5)
1701 CANE OR BEET SUGAR AND CHEMICALLY
PURE SUCROSE, IN SOLID FORM
- Raw sugar not containing added
flavouring or colouring matter:
1701 11 -- Cane sugar:
2
[1701 12 00 -- Beet sugar Kg. 100% -
1701 13 -- Cane sugar specified in Sub-heading Note 2
to this Chapter:
1701 13 10 --- Cane jaggery Kg. 100% -
1701 13 20 --- Khandsari sugar Kg. 100% -
1701 13 90 --- Other Kg. 100% -
1701 14 -- Other cane sugar:
1701 14 10 --- Cane jaggery Kg. 100% -
1701 14 20 --- Khandsari sugar Kg. 100% -
1701 14 90 --- Other Kg. 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) (2) (3) (4) (5)
- Other:
-- Refined sugar containing added flavouring Kg. 100% -
1701 91 00
or colouring matter
1701 99 -- Other:
1701 99 10 --- Sugar cubes Kg. 100% -
1701 99 90 --- Other Kg. 100% -
OTHER SUGARS, INCLUDING
CHEMICALLY PURE LACTOSE, MALTOSE,
GLUCOSE AND FRUCTOSE, IN SOLID
FORM; SUGAR SYRUPS NOT CONTAINING
1702
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
1702 11 lactose, expressed as anhydrous lactose
calculated on the dry matter:
1702 11 10 --- In solid form Kg. 30% -
1702 11 90 --- Other Kg. 30% -
1702 19 -- Other:
1702 19 10 --- In solid form Kg. 30% -
1702 19 90 --- Other Kg. 30% -
1702 20 - Maple sugar and maple syrup:
1702 20 10 --- In solid form Kg. 30% -
1702 20 90 --- Other Kg. 30% -
- Glucose and glucose syrup, not containing
1702 30 fructose or containing in the dry state less
than 20% by weight of fructose:
1702 30 10 --- Glucose, liquid Kg. 30% -
1702 30 20 --- Glucose, solid Kg. 30% -
--- Dextrose:
1702 30 31 ---- In solid form Kg. 30% -
1702 30 39 ---- Other Kg. 30% -

2
(1) (2) (3) (4) (5)
Glucose and glucose syrup, containing in
- the dry state at least 20% but less than
1702 40
50% by weight of fructose, excluding
invert sugar:
1702 40 10 --- Glucose, liquid Kg. 30% -
1702 40 20 --- Glucose, solid Kg. 30% -
--- Dextrose:
1702 40 31 ---- In solid form Kg. 30% -
1702 40 39 ---- Other Kg. 30% -
1702 50 00 - Chemically pure fructose Kg. 30% -
Other fructose and fructose syrup,
- containing in the dry state more than 50%
1702 60
by weight of fructose, excluding invert
sugar:
1702 60 10 --- In solid form Kg. 30% -
1702 60 90 --- Other Kg. 30% -
- Other, including invert sugar and other
1702 90 sugar and sugar syrup blends containing
in the dry state 50% by weight of fructose:
1702 90 10 --- Palmyra sugar Kg. 30% -
1702 90 20 --- Chemically pure maltose Kg. 30% -
--- Artificial honey, whether or not mixed Kg. 30% -
1702 90 30
with natural honey
1702 90 40 --- Caramel Kg. 30% -
1702 90 50 --- Insulin syrup Kg. 30% -
1702 91 90 --- Other Kg. 30% -

1703 MOLASSES RESULTING FROM THE

EXTRACTION OR REFINING OF SUGAR

1703 10 00 - Cane molasses Kg. 30% -

1703 90 - Other:
1703 90 10 --- Molasses, edible Kg. 30% -
1703 90 90 --- Other Kg. 30% -

3
(1) (2) (3) (4) (5)
SUGAR CONFECTIONERY (INCLUDING
1704 WHITE CHOCOLATE), NOT CONTAINING
COCOA

- Chewing gum, whether or not sugar Kg. 45% -

1704 10 00
coated:
1704 90 - Other:
1704 90 10 --- Jelly confectionary Kg. 30% -
1704 90 20 --- Boiled sweets, whether or not filled Kg. 30% -
1704 90 30 --- Toffees, caramels and similar sweets Kg. 30% -
1704 90 90 --- 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
Standard Preferential
Areas
(1) (2) (3) (4) (5)
1801 00 00 COCOA BEANS, WHOLE OR BROKEN, Kg. 30% -
RAW OR ROASTED
1802 00 00 COCOA SHELLS, HUSKS, SKINS AND Kg. 30% -
OTHER COCOA WASTE
1803 COCOA PASTE, WHETHER OR NOT
DEFATTED
1803 10 00 - Not defatted Kg. 30% -
1803 20 00 - Wholly or partly defatted Kg. 30% -
1804 00 00 COCOA BUTTER, FAT AND OIL Kg. 30% -
1805 00 00 COCOA POWDER, NOT CONTAINING Kg. 30% -
ADDED SUGAR OR OTHER SWEETENING
MATTER
1806 CHOCOLATE AND OTHER FOOD
PREPARATIONS CONTAINING COCOA
1806 10 00 - Cocoa powder, containing added sugar or Kg. 30% -
other sweetening matter
1806 20 00 - Other preparations in blocks, slabs or bars Kg. 30% -
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:
1806 31 00 -- Filled Kg. 30% -
1806 32 00 -- Not filled Kg. 30% -
1806 90 - Other:
1806 90 10 --- Chocolate and chocolate products Kg. 30% -

1
Tariff Item Description of goods Unit Rate of duty
Standard Preferential
Areas
(1) (2) (3) (4) (5)
1806 90 20 --- Sugar confectionary containing cocoa Kg. 30% -
1806 90 30 --- Spreads containing cocoa Kg. 30% -
1806 90 40 --- Preparations containing cocoa for making Kg. 30% -
beverages
1806 90 90 --- Other Kg. 30% -

2
 CHAPTER 19

Preparations of cereals, flour, starch or milk; pastry cooks' products

NOTES

1. This Chapter does not cover:

(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 Unit Rate of duty
Standard Preferential
Areas
(1) (2) (3) (4) (5)
1901 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
2 - Preparations suitable for infants or young
[1901 10
children, put up for retail sale:]
1901 10 10 --- Malted milk (including powder) Kg. 50% -
1901 10 90 --- Other Kg. 50% -
- Mixes and dough’s for the preparation of Kg. 30% -
1901 20 00
bakers’ wares of heading 1905
1901 90 - Other:
1901 90 10 --- Malt extract Kg. 30% -
1901 90 90 --- Other Kg. 30% -
PASTA, WHETHER OR NOT COOKED OR
1902 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:
1902 11 00 -- Containing eggs Kg. 30% -
1902 19 00 -- Other Kg. 30% -
- Stuffed pasta, whether or not
1902 20
cooked or otherwise prepared:
1902 20 10 --- Cooked 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
Standard Preferential
Areas
(1) (2) (3) (4) (5)
1902 20 90 --- Other Kg. 30% -
1902 30 - Other Pasta:
1902 30 10 --- Dried Kg. 30% -
1902 30 90 --- Other Kg. 30% -
1902 40 - Couscous:
1902 40 10 --- Unprepared Kg. 30% -
1902 40 90 --- Other Kg. 30% -

TAPIOCA AND SUBSTITUTES THEREFORE Kg. 50% -

PREPARED FROM STARCH, IN THE FORM
1903 00 00
OF FLAKES, GRAINS, PEARLS, SIFTINGS OR
IN SIMILAR FORMS
1904 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
1904 10 - Prepared foods obtained by the swelling or
roasting of cereals or cereal products:
1904 10 10 --- Corn flakes Kg. 30% -
1904 10 20 --- Paws, Mudi and the like Kg. 30% -
1904 10 30 --- Bulgur wheat Kg. 30% -
1904 10 90 --- Other Kg. 30% -
1904 20 00 - Prepared foods obtained from unroasted Kg. 30% -
cereal flakes or from mixtures of unroasted
cereal flakes and roasted cereal flakes or
swelled cereals
1904 30 00 - Bulgur wheat Kg. 30% -
1904 90 00 - Other Kg. 30% -

3
Tariff Item Description of goods Unit Rate of duty
Standard Preferential
Areas
(1) (2) (3) (4) (5)
1905 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

1905 10 00 - Crisp bread Kg. 30% -

1905 20 00 - Gingerbread and the like Kg. 30% -
- Sweet biscuits; waffles and wafers:
1905 31 00 -- Sweet biscuits Kg. 45% -
1905 32 -- Waffles and wafers: - - -
--- Communion wafers:
---- Coated with chocolate or containing Kg. 45% -
1905 32 11
chocolate
1905 32 19 ---- Other Kg. 45% -
1905 32 90 --- Other Kg. 45% -
- Rusks, toasted bread and similar toasted Kg. 30% -
1905 40 00
product
1905 90 - Other: - - -
1905 90 10 --- Pastries and cakes Kg. 30% -
--- Biscuits not elsewhere specified or Kg. 30% -
1905 90 20
included
--- Extruded or expanded products, savoury Kg. 30% -
1905 90 30
or salted
1905 90 40 --- Papad Kg. 30% -
1905 90 90 --- Other 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
Standard Preferential
Areas
(1) (2) (3) (4) (5)
2001 VEGETABLES, FRUIT, NUTS AND OTHER
EDIBLE PARTS OF PLANTS, PREPARED OR
PRESERVED BY VINEGAR OR ACETIC
ACID

2001 10 00 - Cucumbers and gherkins Kg. 30% -

2001 90 00 - Other Kg. 30% -
2002 TOMATOES PREPARED OR PRESERVED
OTHERWISE THAN BY VINEGAR OR
ACETIC ACID
2002 10 00 - Tomatoes, whole or in pieces Kg. 30% -
2002 90 00 - Other Kg. 30% -
2003 MUSHROOMS AND TRUFFLES, PREPARED
OR PRESERVED OTHERWISE THAN BY
VINEGAR OR ACETIC ACID
2003 10 00 - Mushrooms of the genus Agaricus Kg. 30% -
1
* * * * * *
2
[2003 90 - Other:
2003 90 10 --- Truffles Kg. 30% -
2003 90 90 --- Other Kg. 30% -]
2004 OTHER VEGETABLES PREPARED OR
PRESERVED OTHERWISE THAN BY
VINEGAR OR ACETIC ACID, FROZEN,
OTHER THAN PRODUCTS OF HEADING
2006

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) (5)

2004 90 00 - Other vegetables and mixtures of Kg. 30% -

vegetables
2005 OTHER VEGETABLES PREPARED OR
PRESERVED OTHERWISE THAN BY
VINEGAR OR ACETIC ACID, NOT FROZEN,
OTHER THAN PRODUCTS OF HEADING
2006
2005 10 00 - Homogenised vegetables Kg. 30% -
2005 20 00 - Potatoes Kg. 30% -
Kg. 30% -
2005 40 00 - Peas (Pisum sativum)

- Beans (Vigna spp., Phaseolus spp.):

Kg. 30% -
2005 51 00 -- Beans, shelled
Kg. 30% -
2005 59 00 -- Other
Kg. 30% -
2005 60 00 - Asparagus
Kg. 30% -
2005 70 00 - Olives
2005 80 00 - Sweet corn (Zea mays var. saccharata) Kg. 30% -
1
[- Other vegetables and mixtures of
vegetables:
Kg. 30% -
2005 91 00 -- Bamboo shoots

Kg. 30% -]
2005 99 00 -- Other

2006 00 00 VEGETABLES, FRUIT, NUTS, FRUIT-PEEL Kg. 30% -

AND OTHER PARTS OF PLANTS,
PRESERVED BY SUGAR (DRAINED,
GLACE´ OR CRYSTALLISED)

2007 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)

2007 10 00 - Homogenised preparations Kg. 30% -

- Other:

2007 91 00 -- Citrus fruit Kg. 30% -

2007 99 -- Other:

2007 99 10 --- Mango Kg. 30% -

2007 99 20 --- Guava Kg. 30% -

2007 99 30 --- Pineapple Kg. 30% -

2007 99 40 --- Apple Kg. 30% -

2007 99 90 --- Other Kg. 30% -

FRUIT, NUTS AND OTHER EDIBLE PARTS

OF PLANTS, OTHERWISE PREPARED OR
PRESERVED, WHETHER OR NOT
2008 --
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:
2008 11 00 -- Ground-nuts Kg. 30% -

2008 19 -- Other, including mixtures:

1
Cashew nut, roasted, salted or roasted and Kg. [45%] -
2008 19 10 ---
salted
2008 19 20 --- Other roasted nuts and seeds Kg. 30% -
Other nuts, otherwise prepared or Kg. 30% -
2008 19 30 ---
preserved
2008 19 40 --- Other roasted and fried vegetable products Kg. 30% -

2008 19 90 --- Other Kg. 30% -

2008 20 00 - Pineapples Kg. 30% -

2008 30 - Citrus fruit:

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) (2) (3) (4) (5)
2008 30 10 --- Orange Kg. 30% -
2008 30 90 --- Other Kg. 30% -
2008 40 00 - Pears Kg. 30% -
2008 50 00 - Apricots Kg. 30% -

2008 60 00 - Cherries Kg. 30% -

2008 70 00 - Peaches, including nectarines Kg. 30% -

2008 80 00 - Strawberries Kg. 30% -

Other, including mixtures other than those
-
of sub-heading 2008 19:
2008 91 00 -- Palm hearts Kg. 30% -
Cranberries (Vaccinium Kg. 30% -
1
[2008 93 00 -- macrocarpon, Vaccinium
oxycoccos Vaccinium vitis-idaea)
2008 97 00 -- Mixtures Kg. 30% -]

2008 99 -- Others:
--- Squash:

2008 99 11 ---- Mango Kg. 30% -

2008 99 12 ---- Lemon Kg. 30% -

2008 99 13 ---- Orange Kg. 30% -

2008 99 14 ---- Pineapple Kg. 30% -

2008 99 19 ---- Other Kg. 30% -

--- Other:
2008 99 91 ---- Fruit cocktail Kg. 30% -

2008 99 92 ---- Grapes Kg. 30% -

2008 99 93 ---- Apples Kg. 30% -

2008 99 94 ---- Guava 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) (3) (4) (5)
2008 99 99 ---- Other Kg. 30% -

FRUIT JUICES (INCLUDING GRAPE MUST)

AND VEGETABLE JUICES, UNFERMENTED
2009 AND NOT CONTAINING ADDED SPIRIT,
WHETHER OR NOT CONTAINING ADDED
SUGAR OR OTHER SWEETENING MATTER

- Orange juice:

2009 11 00 -- Frozen Kg. 35% -

Not frozen, of a Brix value not exceeding Kg. 35% -
2009 12 00 --
20
2009 19 00 -- Other Kg. 35% -
1
[- Grapefruit (including pomelo) juice:]
2
2009 21 00 -- Of a Brix value not exceeding 20 Kg. [50%] -
2
2009 29 00 -- Other Kg. [50%] -

- Juice of any other single citrus fruit:

2
2009 31 00 -- Of a Brix value not exceeding 20 Kg. [50%] -
2
2009 39 00 -- Other Kg. [50%] -

- Pineapple juice:
2
2009 41 00 -- Of a Brix value not exceeding 20 Kg. [50%] -
2
2009 49 00 -- Other Kg. [50%] -
2
2009 50 00 - Tomato juice Kg. [50%] -

- Grape juice (including grape must): - - -

2
Kg. [50%] -
2009 61 00 -- Of a Brix value not exceeding 30
2
Kg. [50%] -
2009 69 00 -- Other

- Apple juice:

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)
1
2009 71 00 -- Of a Brix value not exceeding 20 Kg. [50%] -

1
2009 79 00 -- Other Kg. [50%] -

-
Juice of any other single fruit or - -
2009 80 -
vegetable:
2
[- Juice of any other single fruit or vegetable:

Cranberry (Vaccinium Kg. 30% -

2009 81 00 -- macrocarpon, Vaccinium
Oxycoccos Vaccinium vitis-idaea) juice

2009 89 -- Other:
1
2009 89 10 --- Mango juice Kg. [50%] -

1
2009 89 90 --- Other Kg. [50%] -]

1
2009 90 00 - Mixtures of juices Kg. [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
(1) (2) (3) (4) (5)
2101 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) (2) (3) (4) (5)
2101 11 -- Extracts, essences and concentrates
2101 11 10 --- Instant coffee, flavoured Kg. 30% -
2101 11 20 --- Instant coffee, not flavoured Kg. 30% -
2101 11 30 --- Coffe aroma Kg. 30% -
2101 11 90 --- Other Kg. 30% -
-- Preparations with basis of extracts, Kg. 30% -
2101 12 00 essences, concentrates or with a basis of
coffee
2101 20 - 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:
2101 20 10 --- Instant tea Kg. 30% -
2101 20 20 --- Quick brewing black tea Kg. 30% -
2101 20 30 --- Tea aroma Kg. 30% -
2101 20 90 --- Other Kg. 30% -
- Roasted chicory and other roasted coffee
2101 30 substitutes and extracts, essences and
concentrates thereof:
2101 30 10 --- Roasted chicory Kg. 30% -
2101 30 20 --- Roasted coffee substitutes Kg. 30% -
2101 30 90 --- Other Kg. 30% -
YEASTS (ACTIVE OR INACTIVE); OTHER
SINGLE-CELL MICROORGANISMS, DEAD
2102 (BUT NOT INCLUDING VACCINES OF
HEADING 3002); PREPARED BAKING
POWDERS
2102 10 - Active yeasts:
2102 10 10 --- Culture yeast Kg. 30% -
2102 10 20 --- Baker's yeast Kg. 30% -
2102 10 90 --- Other Kg. 30% -
- Inactive yeasts, other single-cell micro- Kg. 30% -
2102 20 00
organisms, dead
2102 30 00 - Prepared baking powders Kg. 30% -

3
(1) (2) (3) (4) (5)
SAUCES AND PREPARATIONS
1
[THEREFOR; MIXED] CONDIMENTS AND
2103
MIXED SEASONINGS; MUSTARD FLOUR
AND MEAL AND PREPARED MUSTARD

2103 10 00 - Soya sauce Kg. 30% -

2103 20 00 - Tomato ketchup and other tomato sauces Kg. 30% -
- Mustard flour and meal and prepared Kg. 30% -
2103 30 00
mustard
2103 90 - Other:
2103 90 10 --- Curry paste Kg. 30% -
2103 90 20 --- Chilli sauce Kg. 30% -
2103 90 30 --- Majonnaise and salad dressings Kg. 30% -
2103 90 40 --- Mixed, condiments and mixed seasoning Kg. 30% -
2103 90 90 --- Other Kg. 30% -
SOUPS AND BROTHS AND PREPARATIONS
2104 THEREFOR; HOMOGENISED COMPOSITE
FOOD PREPARATIONS

- Soups and broths and preparations

2104 10
therefor:
2104 10 10 --- Dried Kg. 30% -
2104 10 90 --- Other Kg. 30% -
2104 20 00 - Homogenised composite food preparations Kg. 30% -

2105 00 00 ICE CREAM AND OTHER EDIBLE ICE, Kg. 30% -

WHETHER OR NOT CONTAINING COCOA

2106 FOOD PREPARATIONS NOT ELSEWHERE

SPECIFIED OR INCLUDED
2
- Protein concentrates and textured protein Kg. [40%] -
2106 10 00
substances
2106 90 - Other:
--- 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) (3) (4) (5)
1
2106 90 11 ---- Sharbat Kg. [150%] -
1
2106 90 19 ---- Other Kg. [150%] -
1
2106 90 20 --- Pan masala Kg. [150%] -
2106 90 30 --- Betel nut product known as “Supari” Kg. 1
[150%] -
1
Sugar-syrups containing added flavouring Kg. [150%] -
or colouring matter, not elsewhere
2106 90 40 --- specified or included; lactose syrup;
glucose syrup and malto dextrine syrup
1
--- Compound preparations for making non- Kg. [150%] -
2106 90 50
alcoholic beverages
1
2106 90 60 --- Food flavouring material Kg. [150%] -
1
2106 90 70 --- Churna for pan Kg. [150%] -
1
2106 90 80 --- Custard powder Kg. [150%] -
--- Other:
1
2106 90 91 ---- Diabetic foods Kg. [150%] -
1
2106 90 92 ---- Sterilized or pasteurized millstone Kg. [150%] -
1
2106 90 99 ---- Other Kg. [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).

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
Standard Preferential
Areas
(1) (2) (3) (4) (5)
2201 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 1 30% -
2201 10 20 --- Aerated waters 1 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) (2) (3) (4) (5)
2201 90 - Other:
2201 90 10 --- Ice and snow 1 30% -
2201 90 90 --- Other 1 30% -
2202 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
2202 10 - Waters, including mineral waters and
aerated waters, containing added sugar or
other sweetening matter or flavoured:
2202 10 10 --- Aerated water 1 30% -
2202 10 20 --- Lemonade 1 30% -
2202 10 90 --- Other 1 30% -
1
[- Other:
2202 91 00 -- Non alcoholic beer 1 30% -
2202 99 -- Other:
--- Soya milk drinks, whether or not 1 30% -
2202 99 10
sweetened or flavoured
2202 99 20 --- Fruit pulp or fruit juice based drink 1 30% -
2202 99 30 --- Beverages containing milk 1 30% -
2202 99 90 --- Other 1 30% -]
2203 00 00 BEER MADE FROM MALT 1 100% -
- WINE OF FRESH GRAPES, INCLUDING
2204 FORTIFIED WINES; GRAPE MUST OTHER
THAN THAT OF HEADING 2009
2
2204 10 00 - Sparking wine 1 [150%] -
- Other wine; grape must with fermentation
prevented or arrested by the addition of
alcohol:

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
(1) (2) (3) (4) (5)
2204 21 -- In containers holding 21 or less: - - -
1
2204 21 10 --- Port and other red wines 1 [150%] -
1
2204 21 20 --- Sherry and other white wines 1 [150%] -
1
2204 21 90 --- Other 1 [150%] -
2 -- In containers holding more than 2 l but
[2204 22
not more than 101:
2204 22 10 --- Port and other red wines 1 150% -
2204 22 20 --- Sherry and other white wines 1 150% -
2204 22 90 --- Other 1 150% -]
2204 29 -- Other:
1
2204 29 10 --- Port and other red wines 1 [150%] -
1
2204 29 20 --- Sherry and other white wines 1 [150%] -
1
2204 29 90 --- Other 1 [150%] -
1
2204 30 00 - Other grape must 1 [150%] -
VERMOUTH AND OTHER WINE OF FRESH
2205 GRAPES FLAVOURED WITH PLANTS OR
AROMATIC SUBSTANCES
1
2205 10 00 - In contains holding 21 or less 1 [150%] -
1
2205 90 00 - Other 1 [150%] -
3
[2206 00 00 OTHER FERMENTED BEVERAGES (FOR 1 150% -]
EXAMPLE, CIDER, PERRY, MEAD, SAKE);
4
[ MIXTURES OF FERMENTED BEVERAGES
AND MIXTURES OF FERMENTED
BEVERAGES AND NON-ALCOHOLIC
BEVERAGES”], NOT ELSEWHERE
SPECIFIED OR INCLUDED
2207 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) (2) (3) (4) (5)
2207 10 - Undenatured ethyl alcohol of an alcoholic - - -
strength by volume of 80% vol. or higher:
--- Rectified spirit: - - -
1
2207 10 11 --- Concentrates of alcoholic beverages 1 [150%] -
1
2207 10 19 --- Other 1 [150%] -
1
2207 10 90 --- Other 1 [150%] -
2207 20 00 - Ethyl alcohol and other spirits, denatured, 1 30% -
of any strength
2208 UNDENATURED ETHYL ALCOHOL OF AN
ALCOHOLIC STRENGTH BY VOLUME OF
LESS THAN 80% VOL.; SPIRIT, LIQUEURS
AND OTHER SPIRITUOUS BEVERAGES
2208 20 - Spirits obtained by distilling grape wine - - -
or grape marc:
--- In containers holding 2 l or less:
1
2208 20 11 ---- Brandy 1 [150%] -
2
* * * * * *
1
2208 20 19 ---- Other 1 [150%] -
--- Other:
1
2208 20 91 ---- Brandy 1 [150%] -
3
* * * * * *
1
2208 20 99 ---- Other 1 [150%] -
1
2208 30 - Whiskies: 1 [150%] -
--- In containers holding 2 l or less: - - -
1
2208 30 11 ---- Bourbon whiskey 1 [150%] -
1
2208 30 12 ---- Scotch 1 [150%] -
1
2208 30 13 ---- Blended 1 [150%] -
1
2208 30 19 ---- Other 1 [150%] -
--- Other:

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) (3) (4) (5)
1
2208 30 91 ---- Bourbon whiskey 1 [150%] -
1
2208 30 92 ---- Scotch 1 [150%] -
1
2208 30 93 ---- Blended 1 [150%] -
1
2208 30 99 ---- Other 1 [150%] -
2
[2208 40 - Rum and other spirits obtained by distilling
fermented sugarcane products:
-- In containers holding 21 or less:
1
2208 40 11 ---- Rum 1 [150%] -
1
2208 40 12 ---- Other 1 [150%] -
--- Other:
1
2208 40 91 ---- Rum 1 [150%] -
1
2208 40 92 ---- Other 1 [150%] -]

2208 50 - Gin and Geneva:

--- In containers holding 2 l or less:
1
2208 50 11 ---- Gin 1 [150%] -
1
2208 50 12 ---- Geneva 1 [150%] -
3
* * * * * *
--- Other:
1
2208 50 91 ---- Gin 1 [150%] -
1
2208 50 92 ---- Geneva 1 [150%] -
4
[2208 60 00 - Vodka 1 150% -]
2208 70 - Liqueurs and cordials:
--- In containers holding 2 l or less:
1
2208 70 11 ---- Liquors 1 [150%] -
1
2208 70 12 ---- Cordials 1 [150%] -
--- Other: - - -
1
2208 70 91 ---- Liquors 1 [150%] -
1
2208 70 92 ---- Cordials 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) (2) (3) (4) (5)
2208 90 - Other:
--- In containers holding 2 l or less:
1
2208 90 11 ---- Tequila 1 [150%] -
1
2208 90 12 ---- Indenatured ethyl alcohol 1 [150%] -
1
2208 90 19 ---- Other 1 [150%] -
--- Other:
1
2208 90 91 ---- Tequila 1 [150%] -
1
2208 90 92 ---- Indenatured ethyl alcohol 1 [150%] -
1
2208 90 99 ---- Other 1 [150%] -
2209 VINEGAR AND SUBSTITUTES FOR
VINEGAR OBTAINED FROM ACETIC ACID

2209 00 - Vinegar and substitutes for vinegar

obtained from acetic acid:
2209 00 10 --- Brewed vinegar 1 30% -
2209 00 20 --- Synthetic vinegar 1 30% -
2209 00 90 --- Other 1 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
 CHAPTER 23
Residues and waste from the food industries; prepared animal fodder
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
Standard Preferential
Areas
(1) (2) (3) (4) (5)

2301 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

2301 10 - 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 Kg. 30% -
2301 20 19 ---- Other Kg. 30% -
2301 20 90 --- Other Kg. 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 Kg. 30% -
2302 10 90 --- Other Kg. 30% -
1
* * * * * *
2302 30 00 - Of wheat Kg. 30% -
2302 40 00 - Of other cereals Kg. 30% -
2302 50 00 - Of leguminous plants Kg. 30% -
2303 - 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

2303 10 00 - Residues of starch manufacture and Kg. 30% -

similar residues
2303 20 00 - Beet-pulp, bagasse and other waste Kg. 30% -
of sugar manufacture
2303 30 00 - Brewing or distilling dregs and waste Kg. 30% -
2304 - 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 - 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 --- Oil-cake and oil-cake meal of Kg. 30% -
soyabean, expeller variety
2304 00 20 --- Oil-cake and soyabean, solvent Kg. 30% -
extracted (defatted) variety
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) (2) (3) (4) (5)
2305 - 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 - 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, Kg. 30% -
expeller variety
2305 00 20 --- Oil-cake and oil-cake meal of ground- Kg. 30% -
nut solvent extracted variety (defatted)
2305 00 90 --- Other Kg. 30% -
2306 -- 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
2306 10 - Of cotton seeds:
2306 10 10 --- Oil-cake and oil-cake meal, decorticated Kg. 30% -
expeller variety
2306 10 20 --- Oil-cake and oil-cake meal, decorticated Kg. 30% -
solvent extracted (defatted) variety
2306 10 30 --- Oil-cake and oil-cake meal, undecorticated, Kg. 30% -
expeller variety
2306 10 40 --- Oil-cake and oil-cake meal, undecorticated, Kg. 30% -
solvent extracted (defatted) variety
2306 10 90 --- Other Kg. 30% -
2306 20 - Of linseed:
2306 20 10 --- Oil-cake and oil-cake meal, expeller Kg. 30% -
variety
2306 20 20 --- Oil-cake and oil-cake meal, solvent Kg. 30% -
extracted (defatted) variety
2306 20 90 --- Other Kg. 30% -
2306 30 - Of sunflower seeds:

3
(1) (2) (3) (4) (5)
2306 30 10 --- Oil-cake and oil-cake meal, expeller Kg. 30% -
variety
2306 30 20 --- Oil-cake and oil-cake meal, solvent Kg. 30% -
extracted (defatted) variety
2306 30 90 --- Other Kg. 30% -
- Of rape or colza seeds:
2306 41 00 -- Of lower uric acid rape or colza seeds Kg. 30% -
2306 49 00 -- Other Kg. 30% -
2306 50 - Of coconut or copra: - - -
2306 50 10 --- Oil-cake and oil-cake meal, expeller Kg. 30% -
variety
2306 50 20 --- Oil-cake and oil-cake meal, solvent Kg. 30% -
extracted (defatted) variety
2306 50 90 --- Other Kg. 30% -
2306 60 00 - Of palm nuts or kernels Kg. 30% -
1
* * * * * *
2306 90 - Other:
--- Oil-cake and oil-cake meal, expeller
variety:
2306 90 11 ---- Of mowra seeds Kg. 30% -
2306 90 12 ---- Of mustard Kg. 30% -
2306 90 13 ---- Of niger seeds Kg. 30% -
2306 90 14 ---- Of seasamum seeds Kg. 30% -
2306 90 15 ---- Of mango kernel Kg. 30% -
2306 90 16 ---- Of sal (de-oiled) Kg. 30% -
2306 90 17 ---- Of castor seeds Kg. 30% -
2306 90 18 ---- Of neem seeds Kg. 30% -
2306 90 19 ---- Of other seeds Kg. 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:
2306 90 21 ---- Of mustard seeds Kg. 30% -
2306 90 22 ---- Of niger seeds Kg. 30% -
2306 90 23 ---- Of cardi seeds Kg. 30% -
2306 90 24 ---- Of seasamum seeds Kg. 30% -
2306 90 25 ---- Of mango kernel Kg. 30% -
2306 90 26 ---- Of sal (de-oiled) Kg. 30% -
2306 90 27 ---- Of castor seeds Kg. 30% -
2306 90 28 ---- Of neem seeds Kg. 30% -
2306 90 29 ---- Of other seeds Kg. 30% -
2306 90 30 --- Residues babool seed extraction Kg. 30% -
2306 90 90 --- Other Kg. 30% -
2307 00 00 WINE LEES; ARGOL Kg. 30% -
2308 00 00 VEGETABLES MATERIALS AND Kg. 30% -
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

2309 PREPARATIONS OF A KIND USED IN

ANIMAL FEEDING

2309 10 00 - Dog or cat food, put up for retail sale Kg. 30% -
2309 90 - Other:
2309 90 10 --- Compounded animal feed Kg. 30% -
2309 90 20 --- Concentrates for compound animal feed Kg. 30% -
--- Feeds for fish (prawn, etc.):
2309 90 31 ---- Prawn and shrimps feed Kg. 30% -
2309 90 32 ---- Fish meal in powdered form Kg. 30% -
2309 90 39 ---- Other Kg. 30% -
2309 90 90 --- Other Kg. 30% -

5
 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
Standard Preferential
Areas
(1) (2) (3) (4) (5)
2401 UNMANUFACTURED TOBACCO;
TOBACCO REFUSE
2401 10 - Tobacco, not stemmed or stripped:
2401 10 10 --- Flue cured virginia tobacco Kg. 30% -
2401 10 20 --- Sun cured country (natu) tobacco Kg. 30% -
2401 10 30 --- Sun cured virginia tobacco Kg. 30% -
2401 10 40 --- Burley tobacco Kg. 30% -
--- Tobacco for manufacture of biris, not Kg. 30% -
2401 10 50
stemmed
--- Tobacco for manufacture of chewing Kg. 30% -
2401 10 60
tobacco
--- Tobacco for manufacture of cigar and Kg. 30% -
2401 10 70
cheroot
--- Tobacco for manufacture of hookah Kg. 30% -
2401 10 80
tobacco
2401 10 90 --- Other Kg. 30% -
- Tobacco, partly or wholly stemmed or
2401 20
stripped:

1. Ins. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 1-1-2012).

1
(1) (2) (3) (4) (5)
2401 20 10 --- Flue cured virginia tobacco Kg. 30% -
2401 20 20 --- Sun cured country (natu) tobacco Kg. 30% -
2401 20 30 --- Sun cured virginia tobacco Kg. 30% -
2401 20 40 --- Burley tobacco Kg. 30% -
2401 20 50 --- Tobacco for manufacture of biris Kg. 30% -
--- Tobacco for manufacture of chewing Kg. 30% -
2401 20 60
tobacco
--- Tobacco for manufacture of cigar and Kg. 30% -
2401 20 70
cheroot
--- Tobacco for manufacture of hookah Kg. 30% -
2401 20 80
tobacco
2401 20 90 --- Other Kg. 30% -
2401 30 00 - Tobacco refuse Kg. 30% -
CIGARS, CHEROOTS, CIGARILLOS AND
2402 CIGARETTES, OF TOBACCO OR OF
TOBACCO SUBSTITUTES
- Cigars, cheroots and cigarillos,
2402 10
containing tobacco:
1
2402 10 10 --- Cigar and cheroots Tu [60%] -
1
2402 10 20 --- Cigarillos Tu [60%] -
2402 20 - Cigarettes containing tobacco:
--- Other than filter cigarettes, of length not Tu 30% -
2402 20 10
exceeding 2[65 millimeters]
--- Other than filter cigarettes, of length exceeding Tu 30% -
2
2402 20 20 [65 millimeters] but not exceeding 70
millimeters
3
[Filter cigarettes of length (including the
--- length of the filter, the length of filter being 11
2402 20 30 millimeters or its actual length, whichever is
more) not exceeding 2[65 millimeters]]
4
[Filter cigarettes of length (including the Tu 30% -
--- length of the filter, the length of filter being 11
2402 20 40 millimeters or its actual length, whichever is
more) exceeding 2[65 millimeters] but not
exceeding 70 millimeters]

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
(1) (2) (3) (4) (5)
1
2402 20 50 --- [Filter cigarettes of length (including the Tu 30% -
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 Tu 30% -
2402 90 - Other:
2402 90 10 --- Cigarettes of tobacco substitutes Tu 30% -
2402 90 20 --- Cigarillos of tobacco substitutes Tu 30% -
2402 90 90 --- Other Tu 30% -
2403 OTHER MANUFACTURED TOBACCO AND
MANU FACTURED TOBACCO
SUBSTITUTES; “HO MOGEN ISED” OR
“RECONSTITUTED” TOBACCO; TO BACCO
EX TRACTS AND ESSENCES
3
[- Smoking tobacco, whether or not containing
tobacco substitutes in any proportion:
2403 11 -- Water pipe tobacco specified
in Sub-heading Note to this Chapter:
2403 11 10 --- Hookah or gudaku tobacco Kg. 30% -
2403 11 90 --- Other Kg. 30% -
2403 19 -- Other:
2403 19 10 --- 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
(1) (2) (3) (4) (5)

---- Other than paper rolled biris, Tu 30% -

2403 19 21
manufactured without the aid of machine
2403 19 29 ---- Other Tu 30% -
2403 19 90 --- Other Kg. 30% -]
- Other:
-- “Homogenised” or “reconstituted” Kg. 30% -
2403 91 00
tobacoo
2403 99 -- Other:
2403 99 10 --- Chewing tobacco Kg. 30% -
2403 99 20 --- Preparations containing chewing tobacco Kg. 30% -
2403 99 30 --- Jarda scented tobacco Kg. 30% -
2403 99 40 --- Snuff Kg. 30% -
2403 99 50 --- Preparations containing snuff Kg. 30% -
2403 99 60 --- Tobacco extracts and essence Kg. 30% -
2403 99 70 --- Cut-tobacco Kg. 30% -
2403 99 90 --- Other 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
Standard Preferential
Areas
(1) (2) (3) (4) (5)

2501 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
2501 00 - 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:
1
2501 00 10 --- Common salt (including iodised salt) kg. [10%] -
1
2501 00 20 --- Rock salt kg. [10%] -
1
2501 00 90 --- Other kg. [10%] -
1
2502 00 00 - UNROASTED IRON PYRITES kg. [10%] -
2503 SULPHUR OF ALL KINDS, OTHER THAN
SUB LIMED SULPHUR, PRECIPITATED
SULPHUR AND COLLODIAL SULPHUR
2503 00 - Sulphur of all kinds, other than sublimed
sulphur, precipitated sulphur and
colloidal sulphur:
1
2503 00 10 --- Sulphur recovered as by-product in re kg. [10%] -
finding of crude oil
1
2503 00 90 --- Other kg. [10%] -
2504 NATURAL GRAPHITE
2504 10 - In powder or in flakes:
2 2
2504 10 10 --- Graphite, crystalline kg. [10%] [10%]
2 2
2504 10 20 --- Graphite, amorphous kg. [10%] [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) (2) (3) (4) (5)
1 1
2504 10 90 --- Other kg. [10%] [10%]
2504 90 - Other: - - -
1 1
2504 90 10 --- Graphite, micronised kg. [10%] [10%]
1 1
2504 90 90 --- Other kg. [10%] [10%]
2505 NATURAL SANDS OF ALL KINDS,
WHETHER OR NOT COLOURED, OTHER
THAN METAL-BEARING SANDS OF
CHAPTER 26
2505 10 - Silica sands and quartz sands:
--- Silica sands:
2
2505 10 11 ---- Processed (white) kg. [10%] -
2
2505 10 12 ---- Processed (brown) kg. [10%] -
2
2505 10 19 ---- Other kg. [10%] -
2
2505 10 20 --- Quartz sands kg. [10%] -
2
2505 90 00 - Other kg. [10%] -
2506 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
2506 10 - Quartz:
2
2506 10 10 --- In lumps kg. [10%] -
3 2
[2506 10 20 -- In powder kg. [10%] -
2506 20 -- Quartzite: - - -
2
2506 20 10 -- In lumps kg. [10%] -
2
2506 20 20 -- In powder kg. [10%] -
2
2506 20 90 -- Other kg. [10%] -]
2507 KAOLIN AND OTHER KAOLINIC CLAYS,
WHETHER OR NOT CALCINED
2507 00 - Kaolin and other kaolinic clays, whether - - -
or not calcined:
2
2507 00 10 --- Crude kg. [10%] -
--- Other:
2
2507 00 21 ---- Pharmaceutical grade kg. [10%] -
2
2507 00 22 ---- Ceramic grade kg. [10%] -

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) (2) (3) (4) (5)
1
2507 00 29 ---- Other kg. [10%] -
2508 OTHER CLAYS (NOT INCLUDING
EXPANDED CLAYS OF HEADING 6806),
ANDALUSITE, KYANITE AND
SILLIMANITE, WHETHER OR NOT
CALCINED; MUL LITE; CHAMOTTE OR
DINAS EARTHS
2508 10 - Bentonite: - - -
1
2508 10 10 --- Crude kg. [10%] -
2 1
2508 10 90 --- [Other (includes processed and ground)] kg. [10%] -
3
* * * *
2508 30 - Fire clay:
1
2508 30 10 --- Non-plastic kg. [10%] -
1
2508 30 20 --- Semi-plastic kg. [10%] -
1
2508 30 30 --- Plastic kg. [10%] -
1
2508 30 90 --- Other kg. [10%] -
2508 40 - Other clays:
1
2508 40 10 --- Ball clay kg. [10%] -
1
2508 40 20 --- Earth clay kg. [10%] -
1
2508 40 90 --- Other kg. [10%] -
2508 50 - Andalustite, kyanite and sillimanite: - - -
1
2508 50 10 --- Andalusite kg. [10%] -
--- Kyanite: - - -
1
2508 50 21 ---- Crude, other than calcined kg. [10%] -
1
---- Processed, other than calcined (washed or kg. [10%] -
2508 50 22
ground or screened or beneficiated)
1
2508 50 23 ---- Calcined kg. [10%] -
--- Sillimanite:
1
2508 50 31 ---- Lumps kg. [10%] -
1
2508 50 32 ---- Fines (including sand) kg. [10%] -
1
2508 50 39 ---- Other kg. [10%] -
1
2508 60 00 - Mullite kg. [10%] -
1
2508 70 00 - Chamotte or dinas earths kg. [10%] -
1
2509 00 00 - CHALK kg. [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. 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) (2) (3) (4) (5)
- NATURAL CALCIUM PHOSPHATES,
2510 NATURAL ALU MI NIUM CALCIUM
PHOSPHATES AND PHOSPHATIC CHALK
2510 10 - Unground:
2510 10 10 --- Natural calcium phosphate kg. 5% -
2510 10 20 --- Natural aluminium calcium phosphate kg. 5% -
2510 10 30 --- Natural calcium phosphate apatite kg. 5% -
2510 10 90 --- Other kg. 5% -
2510 20 - Ground:
2510 20 10 --- Natural calcium phosphates kg. 5% -
2510 20 20 --- Natural aluminium calcium phosphate kg. 5% -
2510 20 30 --- Natural calcium phosphates apatite kg. 5% -
2510 20 90 --- Other kg. 5% -
NATURAL BARIUM SULPHATE
(BARYTES); NATURAL BARIUM
2511 CARBONATE (WITHERITE), WHETHER OR
NOT CALCINED, OTHER THAN BARIUM
OXIDE OF HEADING 2816
2511 10 - Natural barium sulphate (barytes):
1
2511 10 10 --- Lumps kg. [10%] -
1
2511 10 20 --- Powder kg. [10%] -
1
2511 10 90 --- Other kg. [10%] -
1
2511 20 00 - Natural barium carbonate (witherite) kg. [10%] -
SILICEOUS FOSSIL MEALS (FOR
EXAMPLE, KIESEL GUHR, TRIPOLITE AND
DIATOMITE) AND SIMILAR SILICEOUS
2512
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
2512 00 - siliceous earths, whether or not calcined,
of an apparent specific gravity of 1 or
less:
1
2512 00 10 --- Kieselguhr kg. [10%] -
1
2512 00 20 --- Tripolite kg. [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) (2) (3) (4) (5)
1
2512 00 30 --- Diatomite kg. [10%] -
1
2512 00 90 --- Other kg. [10%] -
PUMICE STONE; EMERY; NATURAL - - -
2 -- CORUNDUM, NATURAL GARNET AND
[2513
OTHER NATU ABRASIVES, WHETHER OR
NOT HEAT--TREATED
1
2513 10 00 -- Pumice stone kg. [10%] -]
- Emery, natural corundum, natural garnet - - -
2513 20
and other natural abrasives:
1
2513 20 10 --- Emery kg. [10%] -
1
2513 20 20 --- Natural corundum kg. [10%] -
1
2513 20 30 --- Natural garnet kg. [10%] -
1
2513 20 90 --- Other kg. [10%] -
1
SLATE, WHETHER OR NOT ROUGHLY kg. [10%] -
- TRIMMED OR MERELY CUT, BY SAWING
2514 00 00 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
2515 - 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:

3
2515 11 00 -- Crude or roughly trimmed kg. [40%] -
-- Merely cut, by sawing or otherwise, into - - -
2515 12 blocks or slabs of a rectangular (including
square) shape:
3
2515 12 10 --- Blocks kg. [40%] -
3
2515 12 20 --- Slabs kg. [40%] -
3
2515 12 90 Other kg. [40%] -

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) (2) (3) (4) (5)
- Ecaussine and other calcareous - - -
2515 20
monumental or building stone; alabaster:
1
2515 20 10 --- Alabaster kg. [10%] -
1
2515 20 90 --- Other kg. [10%] -
GRANITE, PORPHYRY, BASALT, - - -
SANDSTONE AND OTHER MONUMENTAL
- OR BUILDING STONE, WHETH ER OR NOT
2516 ROUGHLY TRIMMED OR MERELY CUT,
BY SAWING OR OTHERWISE, INTO
BLOCKS OR SLABS OF A RECTANGULAR
(INCLUDING SQUARE) SHAPE
- Granite:
2
2516 11 00 -- Curde or roughly trimmed kg. [40%] -
2
-- Merely cut, by sawing, or otherwise into kg. [40%] -
3
[2516 12 00 blocks or slabs of a rectangular (including
square) shape
1
2516 20 00 -- Sandstone: kg. [10%] -]
2516 90 - Other monumental or building stone:
1
2516 90 10 --- Pakur stone kg. [10%] -
1
2516 90 20 --- Stone boulders kg. [10%] -
1
2516 90 90 --- Other kg. [10%] -
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
2517
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
2517 10 - aggregates, for road metalling or for
railway or other bal last, shingle and flint,
whether or not heat-treated:
1
2517 10 10 --- Pakur stone, crushed or broken kg. [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) (2) (3) (4) (5)
1
2517 10 20 --- Flint kg. [10%] -
1
2517 10 90 --- Other kg. [10%] -
1
Macadam of slag, dross or similar indus kg. [10%] -
2517 20 00 - trial waste, whether or not incorporating
the ma terials cited in sub-heading 251710
1
2517 30 00 - Tarred macadam kg. [10%] -
-- Granules, chippings and powder, of stone
of heading 2515 or 2516, whether or not
heat-treated:
1
2517 41 00 -- Of marble kg. [10%] -
1
2517 49 00 -- Other kg. [10%] -
DOLOMITE, WHETHER OR NOT - - -
CALCINED OR SIN TERED, INCLUDING
- DOLOMITE ROUGHLY TRIMMED OR
2518 MERELY CUT, BY SAWING OR
OTHERWISE, INTO BLOCKS OR SLABS OF
A RECTANGULAR (INCLUDING SQUARE)
SHAPE; DOMITE RAMMING MIX
1
2518 10 00 - Dolomite, not calcined or sintered kg. [10%] -
1
2518 20 00 - Calcined or sintered dolomite kg. [10%] -
1
2518 30 00 - Dolomite ramming mix kg. [10%] -
NATURAL MAGNESIUM CARBONATE
(MAGNESITE); FUSED MAGNESIA; DEAD-
BURNED (SINTERED) MAG NESIA,
WHETHER OR NOT CONTAINING SMALL
2519 - QUAN TITIES OF OTHER OXIDES ADDED
BEFORE SIN TERING; OTHER
MAGNESIUM OXIDE, WHETHER OR NOT
PURE
1
2519 10 00 - Natural magnesium carbonite (magnesite) kg. [10%] -
2519 90 - Other: - - -
1
2519 90 10 --- Fused magnesia (natural) kg. [10%] -
1
2519 90 20 --- Dead-burnt (sintered) magnesia kg. [10%] -
1
--- Magnesium calcined (other than dead- [10%]
2519 90 30 kg. -
burnt) not else where specified or included
1
2519 90 40 --- Magnesium oxide kg. [10%] -
1
2519 90 90 --- Other kg. [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).

8
(1) (2) (3) (4) (5)
GYPSUM; ANHYDRITE; PLASTERS
(CONSISTING OF CALCINED GYPSUM OR
CAL CIUM SULPHATE) WHE THER OR
2520
NOT COLOURED, WITH OR WITHOUT
SMALL QUANTI TIES OF AC CELERATORS
OR RETARDERS

2520 10 - Gupsum; anhydrite: - - -

1
2520 10 10 --- Natural kg. [10%] -
1
2520 10 20 --- Marine kg. [10%] -
1
2520 10 90 --- Other kg. [10%] -
2520 20 - Plasters: - - -
1
2520 20 10 --- Calcined kg. [10%] -
1
2520 20 90 --- Other kg. [10%] -
LIMESTONE FLUX; LIMESTONE AND - - -
2521 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
2521 00 re ous stone, of a kind used for the manu
fac ture of lime or cement:
1
2521 00 10 --- Limestone flux (L.D., below 1% SiO2) kg. [10%] -
1
2521 00 90 --- Other kg. [10%] -
- QUICKLIME, SLAKED LIME AND - - -
HYDRAULIC LIME, OTHER THAN
2522
CALCIUM OXIDE AND HYDROXIDE OF
HEADING 2825
1
2522 10 00 - Quicklime kg. [10%] -
1
2522 20 00 - Slaked lime kg. [10%] -
1
2522 30 00 - Hydraulic lime kg. [10%] -
PORTLAND CEMENT, ALUMINOUS CEMENT,
SLAG CE MENT, SUPERSULPHATE CEMENT AND
2523 - SIMILAR HY DRAULIC CEMENTS, WHETHER OR
NOT COLOURED OR IN THE FORM OF
CLINKERS
1
2523 10 00 - Cement clinkers kg. [10%] -
- Portland cement:
1
-- White cement, whether or not artificially [10%]
2523 21 00 kg. -
coloured

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) (2) (3) (4) (5)
2523 29 -- Other: - - -
1
2523 29 10 --- Ordinary portland cement, dry kg. [10%] -
1
2523 29 20 --- Ordinary portland cement, coloured kg. [10%] -
1
2523 29 30 --- Portland pozzolana Cement kg. [10%] -
1
2523 29 40 --- Portland slag cement kg. [10%] -
1
2523 29 90 --- Other kg. [10%] -
1
2523 30 00 - Aluminous cement kg. [10%] -
2523 90 - Other hydraulic cements:
1
2523 90 10 --- Sagol; ashmoh kg. [10%] -
1
2523 90 20 --- High alumina refractory cement kg. [10%] -
1
2523 90 90 --- Other kg. [10%] -
2524 - ASBESTOS - - -
2 1
[2524 10 10 -- Crocidolite kg. [10%] -
2524 90 -- Other: - - -
-- In rock form: - - -
1
2524 90 11 -- Chrysotile kg. [10%] -
1
2524 90 12 -- Amphibole kg. [10%] -
1
2524 90 13 -- Crysolite kg. [10%] -
1
2524 90 14 -- Amosite kg. [10%] -
1
2524 9019 -- Other kg. [10%] -
- Fibre raw, beaten or washed or graded to -
- -
length:
1
2524 90 21 -- Chrysotile kg. [10%] -
1
2524 90 22 -- Amphibole kg. [10%] -
1
2524 90 23 -- Crysolite kg. [10%] -
1
2524 90 24 -- Amosite kg. [10%] -
1
2524 90 29 -- Other kg. [10%] -
-- Flakes or powder: - - -
1
2524 90 31 -- Chrysotile kg. [10%] -
1
2524 90 32 -- Amphibole kg. [10%] -
1
2524 90 33 -- Crysolite kg. [10%] -
2524 90 34 -- Amosite kg. [10%] -
1
2524 90 39 -- Other kg. [10%] -
- -- Other: - - -
1
2524 90 91 -- Waste kg. [10%] -
1
2524 90 99 -- Other kg. [10%] -]
2525 - MICA, INCLUDING SPLITTINGS; MICA - - -
WASTE

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) (2) (3) (4) (5)
2525 10 - Crude mica and mica rifted into sheets or -
- -
splittings:
1
2525 10 10 --- Mica blocks kg. [10%] -
1
2525 10 20 --- Condensor films trimmed but not cut to [10%]
kg. -
shape
1
2525 10 30 --- Mica splittings, book form kg. [10%] -
1
2525 10 40 --- Mica splittings, loose kg. [10%] -
1
2525 10 90 --- Other kg. [10%] -
2525 20 - Mica powder: - - -
1
2525 20 10 --- Mica flakes, 2.20 mesh kg. [10%] -
1
2525 20 20 --- Mica powder, dry ground kg. [10%] -
1
2525 20 30 --- Mica powder, micronised kg. [10%] -
1
2525 20 40 --- Mica powder , wet ground kg. [10%] -
1
2525 20 50 --- Mica powder, calcined kg. [10%] -
1
2525 20 90 --- Other kg. [10%] -
2525 30 - Mica waste: - - -
1
2525 30 10 --- Mica mine scrap and waste kg. [10%] -
1
2525 30 20 --- Mica factory scrap kg. [10%] -
1
2525 30 30 --- Mica cuttings book form kg. [10%] -
1
2525 30 90 --- Other kg. [10%] -
NATURAL STEATITE, WHETHER OR NOT -
ROUGHLY TRIMMED OR MERELY CUT,
2526 - BY SAWING OR OTHER WISE, INTO - -
BLOCKS OR SLABS OF A RECTANGULAR
(IN CLUDING SQUARE) SHAPE; TALC
2526 10 - Not crushed, not powdered: - - -
1
2526 10 10 --- Steatite (soap stone, etc.) block kg. [10%] -
1
2526 10 20 --- Steatite (soap stone, etc.) lumps kg. [10%] -
1
2526 10 90 --- Other kg. [10%] -
1
2526 20 00 - Crushed or powdered kg. [10%] -
NATURAL BORATES AND
CONCENTRATES THEREOF (WHETHER
OR NOT CALCINED),
2 BUT NOT INCLUDING BORATES
[2528 SEPARATED FROM NATURAL BRINE;
NATURAL BORIC ACID CONTAINING NOT
MORE THAN 85% OF H3BO3 CALCULATED
ON THE DRY WEIGHT

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
(1) (2) (3) (4) (5)
Natural borates and concentrates thereof
(Whether or not calcined), but not including
- borates separated from natural brine;
2528 00
natural boric acid containing not more
than 85 % of H3BO3 calculated on the dry
weight:
--- Natural sodium borates and concentrates 10%
2528 00 10 kg. -
thereof (whether or not calcined)
--- Natural boric acid containing not more 10%
2528 00 20 than 85% of H3BO3 ( calculated on the kg. -
dry weight )
--- Natural calcium borates and concentrates kg. 10% -
2528 00 30
thereof (whether or not calcined)
2528 00 90 --- Other kg. 10% -]
1
2529 - [FELDSPAR]; LEUCITE; NEPHELINE AND - - -
NEPHELINE SYENITE; FLUORSPAR
2
2529 10 - [Feldspar]: - - -
2529 10 10 --- Lumps kg. 10% -
2529 10 20 --- Powder kg. 10% -
- Fluorspar: - - -
-- Containing by weight 97% or less of cal kg. 10% -
2529 21 00
cium fluoride
-- Containing by weight more than 97% of kg. 10% -
2529 22 20
cal cium fluoride
2529 30 00 - Leucite; nepheline and nepheline syenite kg. 10% -

2530 - MINERAL SUBSTANCES NOT ELSEWHERE - - -

SPECIFIED OR INCLUDED
- Vermiculite, perlite and chlorites, unex - - -
2530 10
panded:
2530 10 10 --- Vermiculite kg. 10% -
2530 10 20 --- Perlite kg. 10% -
2530 10 90 --- Others (including powder) kg. 10% -
- Kieserite, epsomite (natural magnesium kg. 10% -
2530 20 00
sulphates)
2530 90 - 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
(1) (2) (3) (4) (5)
Meerschaum (whether or not in pol ished kg. 10% -
pieces) and amber agglomerated;
2530 90 10 - meerachaum and agglomerated amber in
plates, rods, etc., not worked after
moulding jet

--- Natural arsenic sulphides (such as or kg. 10% -

2530 90 20
piment)

2530 90 30 --- Calcite kg. 10% -

2530 90 40 --- Ores and concentrates or rare earth metals kg. 10% -

2530 90 50 --- Wollastonite kg. 10% -

2530 90 60 --- Earth colour ochre, crude 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 Preferential
Areas
(1) (2) (3) (4) (5)

2601 IRON ORES AND CONCENTRATES,

INCLUDING ROASTED IRON PYRITES
- Iron ores and concentrates, including
roasted iron pyrites:
2601 11 -- 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 kg. 10% -

2601 11 19 ---- 65% Fe and above kg. 10% -

Iron ore lumps (below 60% Fe, including

black iron ore containing up to 10% Mn)
2601 11 21 ---- below 55% Fe kg. 10%

2601 11 22 ---- 55% Fe or more but below 58% Fe kg. 10% -

2601 11 29 ---- 58% Fe or more but below 60% Fe Iron kg. 10% -
ore fines (62% Fe or more)
2601 11 31 ---- 62% Fe or more but below 65% Fe kg. 10% -

2601 11 39 ---- 65% Fe and above Iron ore Fines (below kg. 10% -
62% Fe)
2601 11 41 ---- below 55% Fe kg. 10% -

2601 11 42 ---- 55% Fe or more but below 58% Fe kg. 10% -

2601 11 43 ---- 58% Fe or more but below 60% Fe kg. 10% -

2601 11 49 ---- 60% Fe or more but below 62% Fe kg. 10% -

2601 11 50 ---- Iron ore concentrates kg. 10% -

2601 11 90 ---- Others kg. 10% -]

2601 12 -- Agglomerated:

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) (2) (3) (4) (5)
2601 12 10 --- Iron ore pellets kg. 5% -

2601 12 90 --- Other kg. 5% -

2601 20 00 - Roasted iron pyrites kg. 5% -

2602 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 - 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) kg. 5% -

2602 00 20 --- Manganese ore (44% or more but below kg. 5% -

46%)
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% -
35%)
2602 00 60 --- Ferruginous (10% or more but below kg. 5% -
30%)
2602 00 70 --- Manganese ore sinters, agglomerated kg. 5% -
2602 00 90 --- Other kg. 5% -

2603 00 00 COPPER ORES AND CONCENTRATES kg. 5% -

2604 00 00 NICKEL ORES AND CONCENTRATES kg. 5% -

2605 00 00 COBALTORS AND CONCENTRATES kg. 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) (3) (4) (5)
2606 00 90 --- Other aluminum ores and concentrates kg. 5% -

2607 00 00 LEAD ORES AND CONCENTRATES kg. 5% -

2608 00 00 ZINC ORES AND CONCENTRATES kg. 5% -

2609 00 00 TIN ORES AND CONCENTRATES kg. 5% -

2610 CHROMIUM ORES AND CONCENTRATES

2610 00 - Chromium ores and concentrates:

2610 00 10 --- Chrome ore lumps, containing 47% kg. 5% -

Cr2O3and above
2610 00 20 --- Chrome ore lumps, containing 40% or kg. 5% -
more but less than 47% Cr2O3
2610 00 30 --- Chrome ore lumps below 40% Cr2O3 kg. 5% -

2610 00 40 --- Chrome ore friable and concentrates fixes kg. 5% -

containing 47% Cr2O3and above
2610 00 90 --- Other kg. 5% -

2611 00 00 TUNGSTEN ORES AND CONCENTRATES kg. 5% -

2612 URANIUM OR THORIUM ORES AND

CONCENTRATES

2612 10 00 - Uranium ores and concentrates kg. 5% -

2612 20 00 - Thorium ores and concentrates kg. 5% -

2613 MOLYBDENUM ORES AND

CONCENTRATES

2613 10 00 - Roasted kg. 5% -

2613 90 00 - Other kg. 5% -

2614 - TITANIUM ORES AND CONCENTRATES

2614 00 - Titanium ores and concentrates:

2614 00 10 --- IIimenite, unprocessed kg. 5% -

2614 00 20 --- IIimenite, upgraded (beneficiated ilmenite kg. 5% -

including ilmenite ground)

4
(1) (2) (3) (4) (5)

--- Rutile:

2614 00 31 ---- Rare earth oxides including rutile sand kg. 5% -

2614 00 39 ---- Other kg. 5% -

2614 00 90 - Other kg. 5% -

2615 NIOBIUM, TANTALUM, VANADIUM OR

ZIRCONIUM ORES AND CONCENTRATES

2615 10 00 - Zirconium ores and concentrates kg. 5% -

2615 90 - Other:

2615 90 10 --- Vanadium ores and concentrates kg. 5% -

2615 90 20 --- Niobium or tantalum ores and kg. 5% -

concentrates
2616 PRECIOUS METAL ORES AND
CONCENTRATES

2616 10 00 - Silver ores and concentrates kg. 5% -

2616 90 - Other:

2616 90 10 --- Gold ores and concentrates kg. 5% -

2616 90 90 --- Other kg. 5% -

2617 OTHER ORES AND
CONCENTRATES
2617 10 00 - Antimony ores and concentrates kg. 5% -

2617 90 00 - Other

2618 00 00 GRANULATED SLAG (SLAG SAND) FROM kg. 5% -

THE MANUFACTURE OF IRON OR STEEL

2619 SLAG, DROSS (OTHER THAN

GRANULATED SLAG), SCALING AND
OTHER WASTE FROM THE
MANUFACTURE OF IRON OR STEEL

2619 00 - Slag, dross (other than granulated slag),

scaling and other waste from the
manufacture of iron or steel:

5
(1) (2) (3) (4) (5)

2619 00 10 --- Converted slag (scull) of blast furnace kg. 5% -

2619 00 90 --- Other kg. 5% -

1
2620 [SLAG, ASH] AND RESIDUES (OTHER THAN
FROM THE MANUFACTURE OF IRON OR
STEEL), CONTAINING ARSENIC, METALS
OR THEIR COMPOUNDS
- Containing mainly zinc:
2
2620 11 00 -- Hard zinc spelter kg. [10%] -
3
[2620 19 -- Other:
2620 19 10 --- Zinc dross kg. 10% -
2620 19 90 --- Other kg. 10% -]
- Containing mainly lead:
2620 21 00 -- Leaded gasoline sludges and leaded anti- kg. 5% -
knock compound sludges
4
[2620 29 -- Other:
2620 29 10 --- Lead dross kg. 5% -
2620 29 90 --- Other kg. 5% -]

2620 30 - Containing mainly copper:

5
2620 30 10 --- Brass dross kg. [10%] -
6
2620 30 90 --- Other kg. [10%] -

620 40 - Containing mainly aluminum:

2620 40 10 Aluminum dross kg. 5% -

2620 40 90 --- Other kg. 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) (4) (5)
2620 60 00 - Containing arsenic, mercury, thallium or kg. 5% -
their mixtures, of a kind used for the
extraction of arsenic or those metals or for
the manufacture of their chemical
compounds
- Other:

2620 91 00 -- Containing antimony, beryllium, kg. 5% -

cadmium, chromium or their mixtures
2620 99 00 -- Other kg. 5% -

2621 OTHER SLAG AND ASH, INCLUDING

SEAWEED ASH (KELP); ASH AND
RESIDUES FROM THE INCINERATION OF
MUNICIPAL WASTE
2621 10 00 - Ash and residues from incineration of kg. 5% -
municipal waste
2621 90 00 - Other kg. 5% -

7
 CHAPTER 27

mineral fuels, mineral oils and products of their distillation; bituminous

substances; mineral waxes
NOTES
1. This Chapter does not cover:
(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.
S UB-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
[4. For the purposes of sub-heading 2710 12, “light oils and preparations” are those of which 90 % or
1

more by volume (including losses) distil at 210 oC according to the ISO 3405 method (equivalent to the
ASTM D 86 method).]

[5. For the purposes of the sub-headings of heading 2710, the term “biodiesel” means mono-alkyl
2

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
Standard Preferential
Areas
(1) (2) (3) (4) (5)

2701 - COAL; BRIQUETTES, OVOIDS AND

SIMILAR SOLID FUELS MANUFACTURED
FROM COAL

- Coal, whether or not pulverised, but not

agglomerated:

4
2701 11 00 -- Anthracite kg. [10%] -

5
2701 12 00 -- Bituminous coal kg. [10%] -

2701 19 -- Other coal:

4
2701 19 10 --- Coking coal kg. [10%] -

4
2701 19 20 --- Steam coal kg. [10%] -

4
2701 19 90 --- Other kg. [10%] -

2701 20 - Briquettes, ovoids and similar solid fuels

manufactured from coal:

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) (3) (4) (5)
1
2701 20 10 --- Anthracite agglomerated kg. [10%] -
1
2701 20 90 --- Other kg. [10%] -

2702 LIGNITE, WHETHER OR NOT

AGGLOMERATED, EXCLUDING JET

1
2702 10 00 - Lignite, whether or not pulverised, but not kg. [10%] -
agglomerated
1
2702 20 00 - Agglomerated lignite kg. [10%] -

2703 PEAT (INCLUDING PEAT LITTER),

WHETHER OR NOT AGGLOMERATED

2703 00 - Peat (including peat litter), whether or not -

agglomerated:
1
2703 00 10 --- Peat whether or not compressed into bales, kg. [10%] -
but not agglomerated
1
2703 00 90 --- Other kg. [10%] -

2704 COKE AND SEMI-COKE OF COAL, OF

LIGNITE OR OF PEAT, WHETHER OR NOT
AGGLOMERATED; RETORT CARBON

2704 00 - Coke and semi-coke of coal, of lignite or

of peat, whether or not agglomerated;
retort carbon:
1
2704 00 10 --- Retort carbon (gas carbon) kg. [10%] -
1
2704 00 20 --- Coke and semi-coke of lignite or of peat kg. [10%] -
1
2704 00 30 --- Hard coke of coal kg. [10%] -
1
2704 00 40 --- Soft coke of coal kg. [10%] -
1
2704 00 90 --- Other kg. [10%] -
1
2705 00 00 COAL GAS, WATER GAS, PRODUCER GAS kg. [10%] -
AND SIMILAR GASES, OTHER THAN
PETROLEUM GASES AND OTHER
GASEOUS HYDROCARBONS

1. Subs. 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) (2) (3) (4) (5)
2706 - TAR DISTILLED FROM COAL, FROM
LIGNITE OR FROM PEAT, AND OTHER
MINERAL TARS, WHETHER OR NOT
DEHYDRATED OR PARTIALLY DISTILLED,
INCLUDING RECONSTITUTED TARS
2706 00 - Tar distilled from coal, from lignite or
from peat, and other mineral tars, whether
or not dehydrated or partially distilled,
including reconstituted tars:
1
2706 00 10 --- Coal tar kg. [10%] -
1
2706 00 90 --- Other kg. [10%] -

2707 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
1
2707 10 00 - Benzol (benzene) kg. [10%] -
1
2707 20 00 - Toluol (toluene) kg. [10%] -
1
2707 30 00 - Xylol (xylenes) kg. [10%] -
1
2707 40 00 - Naphthlene kg. [10%] -
3
[2707 50 00 - Other aromatic hydrocarbon mixtures of kg. 10% -]
which 65 % or more by volume (including
losses) distils at 250 0C by the ISO3405
method (equivalent to the ASTM D 86
method)
4
***

- Other:
1
2707 91 00 -- Creosote oils kg. [10%] -

1
2707 99 00 -- 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 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) (2) (3) (4) (5)
2708 PITCH AND PITCH COKE, OBTAINED
FROM COAL TAR OR FROM OTHER
MINERAL TARS
2708 10 - Pitch:
1
2708 10 10 --- Obtained by blending with creosote oil or kg. [10%] -
other coal tar distillates
1
2708 10 90 --- Other kg. [10%] -
1
2708 20 00 - Pitch coke kg. [10%] -
2 PETROLEUM OILS AND OILS OBTAINED
[2709
FROM BITUMINOUS MINERALS, CRUDE
2709 00 -- Petroleum oils and oils obtained from bituminous
minerals, crude
2709 00 10 --- Petroleum crude kg. 5% -
2709 00 90 --- Other kg. 5% -]
2710 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:]
3
2710 11 -- Light oils and preparations: [10%]
3
--- Motor spirit: [10%]
2710 12 -- Light oils and preparations:
--- Motor spirit:
4
[2710 12 -- Light oils and preparations:
--- Naphtha:

2710 12 21 ---- Light naphtha kg. 10% -

2710 12 22 ---- Heavy naphtha 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) (3) (4) (5)

2710 12 29 ---- Full range naphtha kg. 10% -

Solvent 60/80, solvent 50/120 and solvent
--- 145/205 (petroleum hydrocarbon solvents)
as specified under standard IS 1745:
Solvent 60/80
2710 12 31 --- kg. 10% -
2710 12 32 ---- Solvent 50/120 kg. 10% -
2710 12 39 ---- Solvent 145/205 kg. 10% -

--- Motor gasoline conforming to standard IS

2796, IS 17021 or IS 17076:
2710 12 41 ---- Motor gasoline conforming to standard IS kg. 10% -
2796
2710 12 42 ---- 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 --- Aviation gasoline conforming to standard kg. 10% -

IS 1604
2710 12 90 --- Other kg. 10% -

2710 19 -- Other:
2710 19 20 --- Solvent 125/240 (petroleum hydrocarbon kg. 10% -
solvent) as specified under standard IS
1745
--- Kerosene intermediate and oils obtained
from kerosene intermediate:
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 kg. 10% -

conforming to standard IS 1571
--- Gas oil and oils obtained from gas oil:

2710 19 41 ---- Gas oil kg. 10% -

2710 19 42 ---- Vacuum gas oil kg. 10% -

2710 19 43 ---- Light diesel oil conforming to standard IS kg. 10% -

15770

6
(1) (2) (3) (4) (5)
2710 19 44 ---- Automotive diesel fuel, not containing kg. 10% -
biodiesel, conforming to standard IS 1460
2710 19 49 ---- High flash high speed diesel fuel kg. 10% -
conforming to standard IS 16861
--- Fuel oils conforming to standard IS 1593:
2710 19 51 ---- Grade LV kg. 10% -

2710 19 52 ---- Grade MV1 kg. 10% -

2710 19 53 ---- Grade MV2 kg. 10% -

2710 19 59 ---- Grade HV kg. 10% -

--- Fuels (Class F) or marine fuels

conforming to standard IS 16731:
2710 19 61 ---- Distillate oil kg. 10% -

2710 19 69 ---- Residual oil kg. 10% -

--- Base oil and lubricating oil:

2710 19 71 ---- Base oil kg. 10% -

2710 19 72 ---- Engine oil (internal combustion engine kg. 10% -
crankcase oils) conforming to standard IS
13656
2710 19 73 ---- Engine oil conforming to standard IS kg. 10% -
14234
2710 19 74 ---- Automotive gear oil conforming to kg. 10% -
standard IS 1118
2710 19 75 ---- Industrial gear oil conforming to standard kg. 10% -
IS 8406
2710 19 76 ---- General purpose machinery and spindle kg. 10% -
oils conforming to standard IS 493
2710 19 77 ---- Turbine lubricating oil conforming to kg. 10% -
standard IS 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:

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% -
3098 or IS 11656
2710 19 84 ---- Industrial white oil conforming to standard kg. 10% -
IS 1083
Insulating oil for transformer and circuit-
2710 19 85 ---- breaker (transformer and circuit-breaker kg. 10% -
oils) conforming to standard IS 335 or IS
12463
Mineral oil for cosmetic industry
2710 19 86 ---- conforming to standard IS 7299 kg. 10% -
Jute batching oil conforming to standard
2710 19 87 ---- IS 1758 kg. 10% -
Other cutting oil, hydraulic oil, industrial
2710 19 88 ---- white oil, jute batching oil, mineral oil for kg. 10% -
cosmetic industry, transformer oil
conforming to any other BIS standard
Other cutting oil, hydraulic oil, industrial
2710 19 89 ---- white oil, jute batching oil, mineral oil for kg. 10% -
cosmetic industry, transformer oil, not
conforming to any BIS standard
Other
2710 19 90 --- kg. 10% -
Petroleum oils and oils obtained from
2710 20 - 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
2710 20 10 --- biodiesel, conforming to standard IS 1460 kg. 10% -
Diesel fuel blend (B6 to B20) conforming
2710 20 20 --- to standard IS 16531 kg. 10% -
Other
2710 20 90 --- kg. 10% -]

8
(1) (2) (3) (4) (5)

2710 91 00 -- Containing polychlorinated biphenyls kg. 1

[10%] -
(PCBs), polychlorinated terphenyls
(PCTs) or polybrominated biphenyls
(PBBs)

2710 99 00 2
[- Other] kg. 1
[10%] -

2711 PETROLEUM GASES AND OTHER

GASEOUS HYDROCARBONS

- Liquefied:

2711 11 00 -- Natural gas kg. 10% -

2711 12 00 -- Propane kg. 10% -

2711 13 00 -- Butanes kg. 10% -

2711 14 00 -- Ethlene, propylene, butylene and kg. 10% -

butadiene
3
[2711 19 -- Other

2711 19 10 --- LPG (for non-automotive purposes) kg. 10% -

conforming to standard IS 4576

2711 19 20 --- LPG (for automotive purposes) kg. 10% -

conforming to standard IS 14861

2711 19 90 --- Other kg. 10% -]

- In gaseous state:

2711 21 00 -- Natural gas kg. 10% -

2711 29 00 -- Other kg. 10% -

2712 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

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) (2) (3) (4) (5)
2712 10 - Petroleum jelly:
1
2712 10 10 --- Crude kg. [10%] -
1
2712 10 90 --- Other kg. [10%] -
2
[2712 20 00 - Paraffin wax containing by weight less kg. 10% -]
than 0.75% of oil
2712 90 - Other:
1
2712 90 10 --- Micro-crystalline petroleum wax kg. [10%] -
1
2712 90 20 --- Lignite wax kg. [10%] -
1
2712 90 30 --- Slack wax kg. [10%] -
3
[2712 90 40 --- Paraffin wax containing by weight 0.75% kg. 10% -]
or more of oil
1
2712 90 90 --- Other kg. [10%] -

2713 PETROLEUM COKE, PETROLEUM

BITUMEN AND OTHER RESIDUES OF
PETROLEUM OILS OR OF OILS OBTAINED
FROM BITUMINOUS MINERALS
- Petroleum coke:
4
[2713 11 -- Not calcined:

2713 11 10 --- Raw petroleum coke for anode making in kg. 10% -
aluminium industry conforming to
standard IS 17049
2713 11 90 --- Other kg. 10% -

2713 12 -- Calcined:

2713 12 10 --- Calcined petroleum coke for anode kg. 10% -

making in aluminium industry conforming
to standard IS 17049
2713 12 90 --- Other 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)

1
2713 12 00 -- Calcined kg. [10%] -]
1
2713 20 00 - Petroleum bitumen kg. [10%] -
1
2713 90 00 - Other residues of petroleum oils or of oils kg. [10%] -
obtained from bituminous minerals
2714 BITUMEN AND ASPHALT, NATURAL;
BITUMINOUS OR OIL SHALE AND TAR
SANDS; ASPHALTITES AND ASPHALTIC
ROCKS

2714 10 00 - Bituminous or oil shale and tar sands kg. 10% -

2714 90 - Other:

2714 90 10 --- Asphalt, natural kg. 10% -

2714 90 20 --- Bitumen, natural kg. 10% -

2714 90 30 --- Gilsonete kg. 10% -

2714 90 90 --- Other kg. 10% -

BITUMINOUS MIXTURES BASED ON
2715 - NATURAL ASPHALT, ON NATURAL
BITUMEN, ON PETROLEUM BITUMEN, ON
MINERAL TAR OR ON MINERAL TAR
PITCH (FOR EXAMPLE, BITUMINOUS
MASTICS, CUT-BACKS)

2715 00 - 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):
1
2715 00 10 --- Cut backs, bituminous or asphalt kg. [10%] -
1
2715 00 90 --- Other kg. [10%] -
2
2716 00 00 ELECTRICAL ENERGY 1000 [Rs. 2000 -
kWh 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.
CHAPTER 28
Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of
radioactive elements or of isotopes
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, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates,
tetrathiocyanatodiam-minochromates (reineckates) and other complex cyanates, of inorganic bases
(heading 2842);
(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]
SUPPLEMENTARY NOTE
1. Sub-heading 2804 40 includes, liquefied or solidified gas.
Tariff Item Description of goods Unit Rate of duty
Standard Preferential
Areas
(1) (2) (3) (4) (5)

I.-CHEMICAL ELEMENTS

2801 FLUORINE, CHLORINE, BROMINE AND

IODINE
3
2801 10 00 - Chlorine kg. [5%] -
3
2801 20 00 - Iodine kg. [5%] -

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) (2) (3) (4) (5)
2801 30 - Fluorine; bromine:
1
2801 30 10 --- Fluorine kg. [5%] -
1
2801 30 20 --- Bromine kg. [5%] -

2802 SULPHUR, SUBLIMED OR PRECIPITATED,

COLLOIDAL SULPHUR
- Sulphur, sublimed or precipitated,
2802 00
colloidal sulphur:
1
2802 00 10 --- Sublimed sulphur kg. [5%] -
1
2802 00 20 --- Precipitated sulphur kg. [5%] -
1
2802 00 30 --- Colloidal sulphur kg. [5%] -

CARBON (CARBON BLACKS AND OTHER

2803 FORMS OF CARBON NOT ELSEWHERE
SPECIFIED OR INCLUDED)
- Carbon (carbon blacks and other forms of
2803 00 carbon not elsewhere specified or
included):
2
2803 00 10 --- Carbon blacks kg. [7.5%] -
1
2803 00 20 --- Acetylene black kg. [5%] -
1
2803 00 90 --- Other kg. [5%] -

2804 HYDROGEN, RARE GASES AND OTHER

NON-METALS
1
2804 10 00 - Hydrogen kg. [5%] -

- Rare gases:
1
2804 21 00 -- Argon kg. [5%] -

2804 29 -- Other:
1
2804 29 10 --- Helium kg. [5%] -
1
2804 29 90 --- Other kg. [5%] -
1
2804 30 00 - Nitrogen kg. [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) (3) (4) (5)
2804 40 - Oxygen:
1
2804 40 10 --- Medicinal grade kg. [5%] -
1
2804 40 90 --- Other kg. [5%] -

2804 50 - Boron; tellurium:

1
2804 50 10 --- Boron kg. [5%] -
1
2804 50 20 --- Tellurium kg. [5%] -

- Silicon:
1
-- Containing by weight not less than kg. [5%] -
2804 61 00
99.99% silicon
1
2804 69 00 -- Other kg. [5%] -

2804 70 - Phosphorus:
1
2804 70 10 --- Phosphorus, black kg. [5%] -
1
2804 70 20 --- Phosphorus, red kg. [5%] -
1
2804 70 30 --- Phosphorus, white or yellow kg. [5%] -
1
2804 80 00 - Arsenic kg. [5%] -
1
2804 90 00 - Selenium kg. [5%] -
ALKALI OR ALKALINE-EARTH METALS;
RARE-EARTH METALS, SCANDIUM AND
2805 YTTRIUM, WHETHER OR NOT
INTERMIXED OR INTER ALLOYED;
MERCURY

- Alkali or alkaline-earth metals:

1
2805 11 00 -- Sodium kg. [5%] -
1
2805 12 00 -- Calcium kg. [5%] -
1
2805 19 00 -- Other kg. [5%] -
1
- Rare-earth metals, scandium and yttrium, kg. [5%] -
2805 30 00
whether or not intermixed or inter alloyed

1. Subs. 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) (3) (4) (5)
1
2805 40 00 - Mercury kg. [5%] -

II- INORGANIC ACIDS AND INORGANIC

OXYGEN COMPOUNDS OF NON-METALS

2806 HYDROGEN CHLORIDE (HYDROCHLORIC

ACID); CHLOROSULPHURIC ACID
2
2806 10 00 - Hydrogen chloride (hydrochloric acid) kg. [10%] -
2
2806 20 00 - Chlorosulphuric acid kg. [10%] -

2807 - SULPHURIC ACID; OLEUM

2807 00 Sulphuric acid; oleum:

2
2807 00 10 --- Sulphuric acid kg. [10%] -
2
2807 00 20 --- Oleum kg. [10%] -

2808 NITRIC ACID; SULPHONITRIC ACIDS

2808 00 - Nitric acid; sulphonitric acids:

2
2808 00 10 --- Nitric acid kg. [10%] -
2
2808 00 20 --- Sulphonitric acid kg. [10%] -

DIPHOSPHORUS PENTAOXIDE;
PHOSPHORIC ACID; POLYPHOSPHORIC
2809
ACIDS, WHETHER OR NOT CHEMICALLY
DEFINED
2
2809 10 00 - Diphosphorus pentaoxide kg. [10%] -

- Phosphoric acid and polyphosphoric

2809 20
acids:
3
2809 20 10 --- Phosphoric acid kg. [20%] -
2
2809 20 20 Polyphosphpric acids 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
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) (2) (3) (4) (5)

2810 OXIDES OF BORON; BORIC ACIDS

- Oxides of boron; boric acids:
1
2810 00 10 --- Oxides of boron kg. [10%] -
2
2810 00 20 --- Boric acids kg. [17.5%] -

OTHER INORGANIC ACIDS AND OTHER

2811 INORGANIC OXYGEN COMPOUNDS OF
NO-METALS

- Other inorganic acids:

1
2811 11 00 - Hydrogen fluoride (hydrofluoric acid) kg. [10%] -
3 -- kg. [10%] -]
[2811 12 00 Hydrogen cyanide (hydrocyanicacid)

2811 19 -- Other:
4 * * * *
* *
1
2811 19 20 --- Hypophosphorus acid (phosphinic acid) kg. [10%] -
1
2811 19 30 --- Acids of arsenic kg. [10%] -
1
2811 19 40 --- Sulphonic acid kg. [10%] -
1
2811 19 90 --- Other kg. [10%] -

- Other inorganic oxygen compounds of

non-metals:

2811 21 -- Carbon dioxide:

1
2811 21 10 --- Dry ice kg. [10%] -
1
2811 21 90 --- Other kg. [10%] -
1
2811 22 00 -- Silicon dioxide 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 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
(1) (2) (3) (4) (5)
1 * * * *
* *

2811 29 -- Other:
2
2811 29 10 --- Arsenic pentaoxide kg. [10%] -
2
2811 29 20 --- Arsenic trioxide kg. [10%] -
2
2811 29 30 --- Nitrous oxide kg. [10%] -
2
2811 29 40 --- Carbon monixide kg. [10%] -
2
2811 29 50 --- Sulphur trioxide (sulphuric anhydride) kg. [10%] -
2
2811 29 90 --- Other kg. [10%] -

III.-HALOGEN OR SULPHUR COMPOUNDS

OF NONMETALS

2812 HALIDES AND HALIDE OXIDES OF NON-

METALS
3
[- Chlorides and chloride oxides:

2812 11 00 -- Carbonyl dichloride (phosgene) kg. 10% -

2812 12 00 -- Phosphorous oxychloride kg. 10% -

2812 13 00 -- Phosphorous trichloride kg. 10% -

2812 14 00 -- Phosphorous pentachloride kg. 10% -

2812 15 00 -- Sulphur monochloride kg. 10% -

2812 16 00 -- Sulphur dichloride kg. 10% -

2812 17 00 -- Thionyl chloride kg. 10% -

2812 19 -- Other:

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 --- Silicon tetrachloride kg. 10% -

2812 19 30 --- Arsenous trichloride kg. 10% -

2812 19 90 --- Other kg. 10% -

2812 90 00 - Other kg. 10% -]

SULPHIDES OF NON-METALS;
2813 COMMERCIAL PHOSPHORUS
TRISULPHIDE
1
2813 10 00 - Carbon disulphide kg. [10%] -

2813 90 - Other:
1
2813 90 10 --- Arsenic disulphide (artificial) kg. [10%] -
1
2813 90 20 --- Commercial phosphorus trisulphide kg. [10%] -
1
2813 90 90 --- Other kg. [10%] -

IV.-INORGANIC BASES AND OXIDES,

HYDROXIDES AND PEROXIDES OF
METALS

2814 AMMONIA, ANHYDROUS OR IN AQUEOUS

SOLUTION

2814 10 00 - Anhydrous ammonia kg. [5%] -

2814 20 00 - Ammonia in aqueous solution kg. [5%] -

SODIUM HYDROXIDE (CAUSTIC SODA);

POTASSIUM HYDROXIDE (CAUSTIC
2815
POTASH); PEROXIDES OF SODIUM OR
POTASSIUM

- Sodium hydroxide (caustic soda):

2815 11 -- Solid:
1
2815 11 10 --- Flakes kg. [10%] -
-
1
2815 11 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
(except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814 (w.e.f. 11-5-2007).

9
(1) (2) (3) (4) (5)
1
-- In aqueous solution (soda lye or liquid kg. [10%] -
2815 12 00
soda)
1
2815 20 00 - Potassium hydroxide (caustic potash) kg. [10%] -
1
2815 30 00 - Peroxides of sodium or potassium kg. [10%] -

HYDROXIDE AND PEROXIDE OF

2816 MAGNESIUM; OXIDES, HYDROXIDES AND
PEROXIDES OF STRONTIUM OR BARIUM

2816 10 - Hydroxide and peroxide of magnesium:

1
2816 10 10 --- Hydroxide of manesium kg. [10%] -
1
2816 10 20 --- Peroxide of magnesium kg. [10%] -
1
- Oxides, hydroxides and peroxides, of kg. [10%] -
2816 40 00
strontium or barium
2817 ZINC OXIDE; ZINC PEROXIDE

2817 00 - Zinc oxide; zinc peroxide:

1
2817 00 10 --- Zinc oxide kg. [10%] -
1
2817 00 20 --- Zinc peroxide kg. [10%] -

ARTIFICIAL CORUNDUM, WHETHER OR

2818 NOT CHEMICALLY DEFINED; ALUMINIUM
OXIDE; ALUMINIUM HYDROXIDE
1
- Artificial corundum, whether or not kg. [10%] -
2818 10 00
chemically defined
- Aluminium oxide, other than artificial
2818 20
corundum:
1
2818 20 10 --- Alumina, calcined kg. [10%] -
1
2818 20 90 --- Other kg. [10%] -
1
2818 30 00 - Aluminium hydroxide kg. [10%] -

2819 CHROMIUM OXIDES AND HYDROXIDES

1. Subs. 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) (3) (4) (5)
1
2819 10 00 - Chromium trioxide kg. [10%] -
1
2819 90 00 - Other kg. [10%] -

2820 MANGANESE OXIDES

1
2820 10 00 - Manganese dioxide kg. [10%] -
1
2820 90 00 - Other kg. [10%] -

IRON OXIDES AND HYDROXIDES; EARTH

COLOURS CONTAINING 70% OR MORE BY
2821 WEIGHT OF COMBINED IRON EVALUATED
AS Fe2o3

2821 10 - Iron oxides and hydroxides:

1
2821 10 10 --- Iron oxides kg. [10%] -
1
2821 10 20 --- Iron hydroxides kg. [10%] -
1
2821 20 00 - Earth colours kg. [10%] -

2822 COBALT OXIDES AND HYDROXIDES;

COMMERCIAL COBALT OXIDES

- Cobalt oxides and hydroxides;

2822 00
commercial cobalt oxides:
1
2822 00 10 --- Cobalt oxides kg. [10%] -
1
2822 00 20 --- Cobalt hydroxides kg. [10%] -
1
2822 00 30 --- Commercial cobalt oxides kg. [10%] -

2823 TITANIUM OXIDES

2823 00 - Titanium oxides:

1
2823 00 10 --- Titanium dioxide kg. [10%] -
1
2823 00 90 --- Other kg. [10%] -

2824 LEAD OXIDES; RED LEAD AND ORANGE

LEAD

1. Subs. 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
(1) (2) (3) (4) (5)
2824 10 - Lead monoxide (litharge, massicot):
1
2824 10 10 --- Litharge kg. [10%] -
1
2824 10 20 --- Massicot kg. [10%] -
2
* * * * * *

1
2824 90 00 - Other kg. [10%] -

HYDRAZINE AND HYDROXYLAMINE AND

THEIR INORGANIC SALTS; OTHER
2825
INORGANIC BASES; OTHER METAL
OXIDES, HYDROXIDES AND PEROXIDES
- Hydrazine and hydroxylamine and their
2825 10
inorganic salts:
1
2825 10 10 --- Hydrazine anhydrous kg. [10%] -
1
2825 10 20 --- Hydrazine hydrate kg. [10%] -
1
2825 10 30 --- Hydrazine sulphate kg. [10%] -
1
2825 10 40 --- Hydroxylamine sulphate kg. [10%] -
1
2825 10 90 --- Other kg. [10%] -
1
2825 20 00 - Lithium oxide and hydroxide kg. [10%] -

2825 30 - Vanadium oxides and hydroxide:

1
2825 30 10 --- Vanadium pentaoxide flakes kg. [10%] -
1
2825 30 90 --- Other kg. [10%] -
1
2825 40 00 - Nickel oxides and hydroxides kg. [10%] -
1
2825 50 00 - Copper oxides and hydroxides kg. [10%] -

2825 60 - Germanium oxides and zirconium dioxide:

1
2825 60 10 --- Germanium oxides 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. 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) (3) (4) (5)
1
2825 60 20 --- Zirconium dioxide kg. [10%] -
2825 70 - Molybdenum oxides and hydroxides:
1
2825 70 10 --- Molybdenum trioxide kg. [10%] -
1
2825 70 20 --- Molybdic acid kg. [10%] -
1
2825 70 90 --- Other kg. [10%] -
1
2825 80 00 - Antimony oxides kg. [10%] -
2825 90 - Other:
1
2825 90 10 --- Tin oxide kg. [10%] -
1
2825 90 20 --- Cadmium oxide kg. [10%] -
2
* * * * * *
1
2825 90 40 --- Calcium hydroxide kg. [10%] -
1
2825 90 50 --- Ammonium hydroxide kg. [10%] -
1
2825 90 90 --- Other kg. [10%] -
V.-SALTS AND PEROXYSALTS, OF
INORGANIC ACIDS AND METALS
FLUORIDES; FLUOROSILICATES,
2826 FLUOROALUMINATES AND OTHER
COMPLEX FLUORINE SALTS
- Fluorides:
3
* * * * * *
1
2826 12 00 -- Of aluminium kg. [10%] -
2826 19 -- Other:
1
2826 19 10 --- Magnesium fluroide 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. 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) (3) (4) (5)
1
2826 19 90 --- Other kg. [10%] -

2
* * * * * *
1
- Sodium hexafluoroaluminate kg. [10%] -
2626 30 00
(Synthetic cryolite)
1
2826 90 00 - Other kg. [10%] -

CHLORIDES, CHLORIDE OXIDES AND

CHLORIDE HYDROXIDES; BROMIDES AND
2827
BROMIDE OXIDES; IODIDES AND IODIDE
OXIDES
1
2827 10 00 - Ammonium chloride kg. [10%] -
1
2827 20 00 - Calcium chloride kg. [10%] -

- Other chlorides:
1
2827 31 00 -- Of magnesium kg. [10%] -
1
2827 32 00 -- Of aluminium kg. [10%] -

3
* * * * * *
1
2827 35 00 -- Of nickel kg. [10%] -

3
* * * * * *

2827 39 -- Other:
4
* * * * * *
1
2827 39 20 --- Mercurous chloride kg. [10%] -
1
2827 39 30 --- Strontium chloride kg. [10%] -
1
2827 39 40 --- Cuprous chloride kg. [10%] -
1
2827 39 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
(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)

- Chloride oxides and chloride hydroxides:

2827 41 -- Of copper:
1
2827 41 10 --- Copper oxychloride kg. [10%] -
1
2827 41 90 --- Other kg. [10%] -
1
2827 49 00 -- Other kg. [10%] -

- Bromides and bromide oxides:

2827 51 -- Bromides of sodium or of potassium:

1
2827 51 10 --- Bromides of sodium kg. [10%] -
1
2827 51 20 --- Bromides of potassium kg. [10%] -

2827 59 -- Other:
1
2827 59 10 --- Magnesium bromide kg. [10%] -
1
2827 59 90 --- Other kg. [10%] -

2827 60 - Iodides and iodide oxides:

1
2827 60 10 --- Potassium iodide kg. [10%] -
1
2827 60 20 --- Sodium iodide kg. [10%] -
1
2827 60 90 --- Other kg. [10%] -

HYPOCHLORITES; COMMERCIAL
2828 CALCIUM HYPOCHLORITES; CHOLRITES;
HYPOBROMITES

- commercial calcium hypochlorites and

2828 10
other calcium hypochlorites:
1
--- Commercial calcium hypochlorite kg. [10%] -
2828 10 10
(bleaching paste or powder)
1
2828 10 90 --- Other kg. [10%] -

2828 90 - 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).

15
(1) (2) (3) (4) (5)

--- Sodium hypochlorites:

1
2828 90 11 ---- Bleaching paste or powder kg. [10%] -
1
2828 90 19 ---- Other kg. [10%] -
1
2828 90 20 --- Potassium hypochlorites kg. [10%] -
1
2828 90 30 --- Sodium chlorite kg. [10%] -
1
2828 90 40 --- Aluminium chlorite kg. [10%] -
1
2828 90 50 --- Hypobronites kg. [10%] -
1
--- Bleaching paste or powder of other kg. [10%] -
2828 90 60
hypochlorites
1
2828 90 90 --- Other kg. [10%] -

CHLORATES AND PERCHLORATES;

2829 BROMATES AND PERBROMATES;
IODATES AND PERIODATES

- Chlorates:
1
2829 11 00 -- Of sodium kg. [10%] -

2829 19 -- Other:
1
2829 19 10 --- Barium chlorate kg. [10%] -
1
2829 19 20 --- Potassium chlorate kg. [10%] -
1
2829 19 30 --- Magnesium chlorate kg. [10%] -
1
2829 19 90 --- Other kg. [10%] -

2829 90 - Other:
1
2829 90 10 --- Perchlorates kg. [10%] -
1
2829 90 20 --- Bromates and perbromates kg. [10%] -
1
2829 90 30 --- Iodates and periodates 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).

16
(1) (2) (3) (4) (5)

2830 SULPHIDES; POLYSULPHIDES, WHETHER

OR NOT CHEMICALLY DEFINED
1
2830 10 00 - Sodium sulphides kg. [10%] -

2
* * * * * *

2830 90 - Other:
1
2830 90 10 --- Sulphides kg. [10%] -
1
2830 90 20 --- Polysulphides kg. [10%] -

2831 DITHIONITES AND SULPHOXYLATES

2831 10 - Of sodium:
1
2831 10 10 --- Sodium dithionites (sodium hydrosulphite) kg. [10%] -
1
--- Sodium sulphoxylates (including sodium kg. [10%] -
2831 10 20
formaldehyde sulphoxylate)
2831 90 - Other:
1
2831 90 10 --- Dithionites kg. [10%] -
1
2831 90 20 --- Sulphoxylates kg. [10%] -

2832 SULPHITES; THIOSULPHATES

2832 10 - Sodium sulphites:

1
2832 10 10 --- Sodium bisulphite kg. [10%] -
1
2832 10 20 --- Sodium hydrosulphite kg. [10%] -
1
2832 10 90 --- Other kg. [10%] -

2832 20 - Other sulphites:

1
2832 20 10 --- Potassium metabisulphite kg. [10%] -
1
2832 20 20 --- Magnesium sulphite 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. 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
(1) (2) (3) (4) (5)
1
2832 20 90 --- Other kg. [10%] -

2832 30 - Thiosulphates:
1
2832 30 10 --- Sodium thiosulphate (hypo) kg. [10%] -
1
2832 30 20 --- Magnesium thiosulphate kg. [10%] -
1
2832 30 90 --- Other kg. [10%] -

2833 SULPHATES; ALUMS;

PEROXOSULPHATES (PERSULPHATES)

- Sodium sulphates:
1
2833 11 00 -- Disodium sulphate kg. [10%] -

2833 19 -- Other:
1
2833 19 10 --- Sodium hydrogen sulphate (acid sulphate) kg. [10%] -
1
2833 19 20 --- Sodium pyrosulphate kg. [10%] -
1
2833 19 90 --- Other kg. [10%] -

- Other sulphates:
1
2833 21 00 -- Of magnesium kg. [10%] -

2833 22 -- Of aluminium:
1
2833 22 10 --- Aluminium sulphate (iron free) kg. [10%] -
1
2833 22 90 --- Other kg. [10%] -
2
* * * * * *
1
2833 24 00 -- Of nickel kg. [10%] -
1
2833 25 00 -- Of copper 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. 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) (2) (3) (4) (5)
1 * * * *
* *
2
2833 27 00 -- Of barium kg. [10%] -

2833 29 -- Other:
2
2833 29 10 --- Ferrous sulphate kg. [10%] -
3 * * * *
* *
2
2833 29 30 --- Quinidine sulphate kg. [10%] -
2
2833 29 40 --- Manganese sulphate kg. [10%] -
2
2833 29 50 --- Strontium sulphate kg. [10%] -
2
2833 29 90 --- Other kg. [10%] -

2833 30 - Alums:
2
2833 30 10 --- Ammonium alum kg. [10%] -
2
2833 30 20 --- Ferric anmonium alum kg. [10%] -
2
2833 30 30 --- Potash alum kg. [10%] -
2
2833 30 90 --- Other kg. [10%] -
2
2833 40 00 - Peroxosulphates (persulphates) kg. [10%] -

2834 NITRITES: NITRATES

2834 10 - Nitrites:
2
2834 10 10 --- Sodium nitrite kg. [10%] -
2
2834 10 90 --- Other kg. [10%] -

- Nitrates:
2
2834 21 00 -- Of potassium kg. [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) (2) (3) (4) (5)
2834 29 -- Other:
1
2834 29 10 --- Strontium nitrate kg. [10%] -
1
2834 29 20 --- Magnesium nitrate kg. [10%] -
1
2834 29 30 --- Barium nitrate kg. [10%] -
1
2834 29 90 --- Other kg. [10%] -

PHOSPHINATES (HYPOPHOSPHITES),
PHOSPHONATES (PHOSPHITES) AND
2835 PHOSPHATES; POLYPHOSPHATES,
WHETHER OR NOT CHEMICALLY
DEFINED
- Phosphinates (hypophosphites) and
2835 10
phosphonates (phosphites):
1
2835 10 10 --- Calcium hypophosphite kg. [10%] -
1
2835 10 20 --- Magnesium hypophosphite kg. [10%] -
1
2835 10 90 --- Other kg. [10%] -

- Phosphates:
1
2835 22 00 -- Of mono-or disodium kg. [10%] -

2
* * * * * *
1
2835 24 00 -- Of potassium kg. [10%] -
1
-- Calcium hydogenorthophosphate kg. [10%] -
2835 25 00
(“dicalcium phosphate”)
2835 26 -- Other phosphates of calcium:
1
2835 26 10 --- Calcium monobasis phosphate kg. [10%] -
1
2835 26 20 --- Calcium tribasic phosphate kg. [10%] -
1
2835 26 90 --- Other kg. [10%] -

2835 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).
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) (3) (4) (5)
1
2835 29 10 --- Magnesium phosphate, monobasic kg. [10%] -
1
2835 29 20 --- Magnesium phoshate, dibasic kg. [10%] -
1
2835 29 30 --- Magnesium phosphate, tribasic kg. [10%] -
1
2835 29 40 --- Sodium hexametaphosphate kg. [10%] -
1
2835 29 90 --- Other kg. [10%] -
- Polyphosphates:
1
-- Sodium triphosphate (sodium tripoly- kg. [10%] -
2835 31 00
phosphate)
1
2835 39 00 -- Other kg. [10%] -

CARBONATES; PEROXOCARBONATES
(PERCARBONATES); COMMERCIAL
2836
AMMONIUM CARBONATE CONTAINING
AMMONIUM CARBAMATE
2
* * * * * *

2836 20 - Disodium carbonate:

1
2836 20 10 --- Disodium carbonate, dense kg. [10%] -
1
2836 20 20 --- Disodium carbonate, light kg. [10%] -
1
2836 20 90 --- Other kg. [10%] -
3
[- Sodium hydrogencarbonate (sodium
2836 30 00
bicarbonate)]
1
2836 40 00 - Potassium carbonates kg. [10%] -
1
2836 50 00 - Calcium carbonate kg. [10%] -
1
2836 60 00 - Barium carbonate kg. [10%] -

2
* * * * * *

- 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).
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) (3) (4) (5)
1
2836 91 00 -- Lithium carbonates kg. [10%] -
1
2836 92 00 -- Strontium carbonate kg. [10%] -

2836 99 -- Other:
1
2836 99 10 --- Percarbonates kg. [10%] -
1
2836 99 20 --- Magnesium carbonate kg. [10%] -
1
2836 99 30 --- Aluminium bicarbonate kg. [10%] -
1
2836 99 90 --- Other kg. [10%] -

2837 CYANIDES, CYANIDE OXIDES AND

COMPLEX CYANIDES

- Cyanides, cyanide oxides:

1
2837 11 00 -- Of sodium kg. [10%] -

2837 19 -- Other:
1
2837 19 10 --- Potassium cyanide kg. [10%] -
1
2837 19 20 --- Double cyanide of potassium and sodium kg. [10%] -
1
2837 19 90 --- Other kg. [10%] -

2837 20 - Complex cyanides:

1
2837 20 10 --- Ammonium sulphocyanide kg. [10%] -
1
2837 20 20 --- Potassium ferrocyanide kg. [10%] -
1
2837 20 30 --- Potassium ferrocyanide kg. [10%] -
1
2837 20 40 --- Sodium ferrocyanide kg. [10%] -
1
--- Sodium nitroprusside (sodium kg. [10%] -
2837 20 50
nitroferricyanide)
1
2837 20 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
(except all the tariff items of headings 2801, 2802, 2803, 2804, 2805 and 2814 (w.e.f. 11-5-2007).

22
(1) (2) (3) (4) (5)
1 * * * *
* *

2839 SILICATES; COMMERCIAL ALKALI

METAL SILICATES

- Of sodium:

2
2839 11 00 -- Sodium metasilicates kg. [10%] -

2
2839 19 00 -- Other kg. [10%] -

3
* * * * * *

2839 90 - Other:

2
2839 90 10 --- Magnesium trisilicate kg. [10%] -

2
2839 90 90 --- Other kg. [10%] -

2840 BORATES; PEROXOBORATES

(PERBORATES)

- Disodium tetraborate (refined borax):

2
2840 11 00 -- Anhydrous kg. [10%] -

2
2840 19 00 -- Other kg. [10%] -

2840 20 - Other borates:

2
2840 20 10 --- Magnesium borate kg. [10%] -

2
2840 20 90 --- Other kg. [10%] -

2
2840 30 00 - Peroxoborates (perborates) kg. [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
(1) (2) (3) (4) (5)

2841 SALTS OXOMETALLIC OR

PEROXOMETALLIC ACIDS

1
* * * * * *
2
2841 30 00 - Sodium dishromate kg. [10%] -

- Other chromates and dichromates;

2841 50
peroxochromates:
2
2841 50 10 --- Sodium chromates kg. [10%] -
2
2841 50 90 --- Other kg. [10%] -

- Manganites, manganates and

permanganates:

2
2841 61 00 -- Potassium permanganate kg. [10%] -

2
2841 69 00 -- Other kg. [10%] -

2841 70 - Molybdates:

2
2841 70 10 --- Aluminium molybdate kg. [10%] -

2
2841 70 20 --- Sodium molybdate kg. [10%] -

2
2841 70 90 --- Other kg. [10%] -

2841 80 - Tungstates (wolframates):

2
2841 80 10 --- Sodium tungstate kg. [10%] -

2
2841 80 20 --- Magnesium tungstate kg. [10%] -

2
2841 80 90 --- Other kg. [10%] -

2
2841 90 00 - Other kg. [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) (2) (3) (4) (5)
OTHER SALTS OF INORGANIC ACIDS OR
PEROXOACIDS (INCLUDING
2842 ALUMINOSILICATES, WHETHER OR NOT
CHEMICALLY DEFINED), OTHER THAN
AZIDES
1
- Double or complex silicates (including kg. [10%] -
2842 10 00 aluminosilicates, whether or not
chemically defined)
2842 90 - Other:
1
2842 90 10 --- Arsenites and arsenates kg. [10%] -
1
2842 90 20 --- Bichromates and dichromates kg. [10%] -
1
2842 90 90 --- Other kg. [10%] -

VI.-MISCELLANEOUS
COLLOIDAL PRECIOUS METALS;
INORGANIC OR ORGANIC COMPOUNDS
2843 OF PRECIOUS METALS, WHETHER OR
NOT CHEMICALLY DEFINED;
AMALGAMS OF PRECIOUS METALS

2843 10 - Colloidal precious metals:

1
2843 10 10 --- Of gold kg. [10%] -
1
2843 10 20 --- Of silver kg. [10%] -
1
2843 10 90 --- Other kg. [10%] -

- Silver compounds:
1
2843 21 00 -- Silver nitrate kg. [10%] -
1
2843 29 00 -- Other kg. [10%] -
1
2843 30 00 - Gold compounds kg. [10%] -

2843 90 - Other compounds; amalgams:

--- Other compounds:
1
2843 90 11 ---- Sodium aurous thiosulphate 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).

25
(1) (2) (3) (4) (5)
1
---- Noble metal solutions of platinum, kg. [10%] -
2843 90 12
rhodium and palladium
1
2843 90 19 ---- Other kg. [10%] -
1
2843 90 20 --- Amalgams kg. [10%] -

R ADIOACTIVE CHEMICAL ELEMENTS

AND RADIO-ACTIVE ISOTOPES
(INCLUDING THE FISSILE OR FERTILE
2844 CHEMICAL ELEMENTS AND ISOTOPES)
AND THEIR COMPOUNDS; MIXTURES
AND RESIDUES CONTAINING THESE
PRODUCTS
1
- Natural uranium and its compounds; alloys, kg. [10%] -
dispersions (including cermets), ceramic
2844 10 00
products and mixtures containing natural
uranium or natural uranium compounds
1
- Uranium enriched in U235and its compounds; kg. [10%] -
plutonium and its compounds; alloys,
dispersions (including cermets), ceramic
2844 20 00
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),
2844 30
ceramic products and mixtures containing
uranium depleted in U235, thorium or
compounds of these products:
1
--- Uranium deplated in U235and thorium and kg. [10%] -
2844 30 10 their alloys, unwrought or wrought and
compounds thereof
--- Compounds of thorium or of uranium
depleted inU235:
1
2844 30 21 ---- Thorium oxide kg. [10%] -
1
2844 30 22 ---- Thorium hydroxide kg. [10%] -
1
2844 30 23 ---- Thorium nitrate kg. [10%] -
1
2844 30 29 ---- 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
(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)
1
--- Waste and scrap of uranium depleted in kg. [10%] -
2844 30 30
U235or of thorium

1
2844 30 90 --- Other kg. [10%] -
1
- Radioactive elements and isotopes and kg. [10%] -
compounds other than those of sub-headings
2844 10, 2844 20 or 2844 30; alloys,
2844 40 00 dispersions (including cermets), ceramic
products and mixtures containing these
elements, isotopes or compounds;
radioactive residues
1
- Spent (iradiated) fuel elements (cartridges) kg. [10%] -
2844 50 00
of nuclear reactors

ISOTOPES OTHER THAN THOSE OF

HEADING 2844; COMPOUNDS, INORGANIC
2845 OR ORGANIC, OF SUCH ISOTOPES,
WHETHER OR NOT CHEMICALLY
DEFINED

1
2845 10 00 - Heavy water (deuterium oxide) kg. [10%] -

2845 90 - Other:
1
--- Nuclear fuels not elsewhere included or kg. [10%] -
2845 90 10
specified
1
2845 90 90 --- Other kg. [10%] -

COMPOUNDS, INORGANIC OR ORGANIC,

OF RARE-EARTH METALS, OF YTTRIUM
2846
OR OF SCANDIUM OR OF MIXTURES OF
THESE METALS

2846 10 - Cerium compounds:

1
2846 10 10 --- Cerium oxides kg. [10%] -
1
2846 10 90 --- Other kg. [10%] -

2846 90 - 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).

27
(1) (2) (3) (4) (5)
1
--- Rare-earth oxides not elsewhere included kg. [10%] -
2846 90 10
or specified
1
--- Rare-earth fluorides not elsewhere kg. [10%] -
2846 90 20
included or specified
1
--- Rare-earth chlorides not elsewhere kg. [10%] -
2846 90 30
included or specified
1
2846 90 90 --- Other kg. [10%] -
1
2847 00 00 HYDROGEN PERODIXE, WHETHER OR kg. [10%] -
NOT SOLIDIFIED WITH UREA

PHOSPHIDES, WHETHER OR NOT

2848 CHEMICAL DEFINED, EXCLUDING
FERROPHOSPHORUS

- Phosphides, whether or not chemical

2848 00
defined, excluding ferrophosphorus:
2
* * * * * *

2849 CARBIDES, WHETHER OR NOR

CHEMICALLY DEFINED

1
2849 10 00 - Of calcium kg. [10%] -

2849 20 - Of silicon:
1
2849 20 10 --- Carborundum kg. [10%] -
1
2849 20 90 --- Other kg. [10%] -

2849 90 - Other:
1
2849 90 10 --- Boron carbide kg. [10%] -
1
2849 90 20 --- Tungsten carbide kg. [10%] -
1
2849 90 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
(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) (2) (3) (4) (5)

HYDRIDES, NITRIDES, AZIDES, SILICIDES

AND BORIDES, WHETHER OR NOT
2850 CHEMICALLY DEFINED, OTHER THAN
COMPOUNDS WHICH ARE ALSO CARBIDES
OF HEADING 2849
- Hydrides, nitrides, azides, silicides and
borides, whether or not chemically defined,
2850 00
other than compounds which are also
carbides of heading 2849:
1
2850 00 10 --- Hydrides kg. [10%] -
1
2850 00 20 --- Nitrides kg. [10%] -
1
2850 00 30 --- Azides kg. [10%] -

--- Silcides:
1
2850 00 41 ---- Of calcium kg. [10%] -
1
2850 00 49 ---- Other kg. [10%] -
1
2850 00 50 --- Borides kg. [10%] -
1
2851 00 99 --- Other kg. [10%] -

INORGANIC OR ORGANIC COMPOUNDS OF

2 MERCURY, WHETHER OR NOT
[2852
CHEMICALLY DEFINED, EXCLUDING
AMALGAMS
2852 10 00 - Chemically defined kg. 10% -

2852 90 00 - Other kg. 10%] -

PHOSPHIDES, WHETHER OR NOT

CHEMICALLY DEFINED, EXCLUDING
FERROPHOSPHORUS; OTHER INORGANIC
COMPOUNDS (INCLUDING DISTILLED OR
3 CONDUCTIVITY WATER AND WATER OF
[2853
SIMILAR PURITY); LIQUID AIR (WHETHER
OR NOT RARE GASES HAVE BEEN
REMOVED); COMPRESSED AIR;
AMALGAMS, OTHER THAN AMALGAMS OF
PRECIOUS METALS
2853 10 00 - Cyanogen chloride (chlorcyan) kg. 10% -

2853 90 - 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).
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)

--- Distilled or conductivity water and water kg. 10% -

2853 90 10
of similar purity
--- Liquid air, whether or not rare gases have kg. 10% -
2853 90 20
been removed
2853 90 30 --- Compressed air kg. 10% -

2853 90 40 --- Amalgams, other than of precious metals kg. 10% -

2853 90 90 --- Other kg. 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

Standard Preferential
Areas

(1) (2) (3) (4) (5)

I.-HYDROCARBONS AND THEIR

HALOGENATED, SULPHONATED,
NITRATED OR NITROSATED
DERIVATIVES

2901 ACYCLIC HYDROCARBONS

1
2901 10 00 - Saturated kg. [10%] -

- Unsaturated:
1
2901 21 00 -- Ethylene kg. [10%] -
1
2901 22 00 -- Propene (propylene) kg. [10%] -
1
2901 23 00 -- Butene (butlene) and isomers thereof kg. [10%] -
1
2901 24 00 -- Buta-1, 3-diene and isoprene kg. [10%] -

2901 29 -- Other:
1
2901 29 10 --- Acetylene, whether or not in dissolved kg. [10%] -
condition
1
2901 29 20 --- Heptene (Heptylene) kg. [10%] -
2
[2901 29 30 --- Dihydromyrcene kg. 10% -

2901 29 40 --- Tetradecene kg. 10% -]

1
2901 29 90 --- Other kg. [10%] -

2902 CYCLIC HYDROCARBONS

- Cyclanes, cyclenes and cycloterpenes:

1. Subs. by Act 22 of 2007, s. 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) (2) (3) (4) (5)
1
2902 11 00 -- Cyclohexane kg. [10%] -
2
[2902 19 -- Other:
2902 19 10 --- Cyclopropyl actetylene kg. 10% -
2902 19 90 --- Other kg. 10% -]
1
2902 20 00 - Benzene kg. [10%] -
1
2902 30 00 - Toluene kg. [10%] -

- Xylenes:
1
2902 41 00 -- o-Xylene kg. [10%] -
1
2902 42 00 -- m-Xylene kg. [10%] -
1
2902 43 00 -- p-Xylene kg. [10%] -
1
2902 44 00 -- Mixed xylene isomers kg. [10%] -
1
2902 50 00 - Styrene kg. [10%] -
1
2902 60 00 - Ethylbenzene kg. [10%] -
1
2902 70 00 - Cumene kg. [10%] -

2902 90 - Other:
1
2902 90 10 --- Dipentene kg. [10%] -
1
2902 90 20 --- Diphenyl methane kg. [10%] -
1
2902 90 30 --- Dodecyclic benzenes (excluding mixed kg. [10%] -
alkylarenes)
1
2902 90 40 --- Napthalene, pure kg. [10%] -
1
2902 90 50 --- Isobutyl benzene kg. [10%] -
3
[2902 90 60 --- N-propyl benzene kg. 10% -]
1
2902 90 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. 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) (2) (3) (4) (5)

2903 HALOGENATED DERIVATIVES OF

HYDROCARBONS

- Saturated chlorinated derivatives of

acyclic hydrocarbons:
1
2903 11 -- Chloromethane (methyl chloride) and kg. [10%] -
chloroethane (ehyl chloride):
1
2903 11 10 --- Chloromethane (methyl chloride) kg. [10%] -
1
2903 11 20 --- Chloroethane (ethyl chloride) kg. [10%] -
1
2903 12 00 -- Dichloromethane (methylene chloride) kg. [10%] -
1
2903 13 00 -- Chloroform (trichloro methane) kg. [10%] -
1
2903 14 00 -- Carbon tetrachloride kg. [10%] -
2 1
2903 15 00 -- [Ethylene dichloride (ISO) (1,2- kg. [10%] -
dichloroethane)]
2903 19 -- Other:
1
2903 19 10 --- Tetrachloroethane kg. [10%] -
1
2903 19 20 --- Trichloroethane kg. [10%] -
1
2903 19 90 --- Other kg. [10%] -

- Unsaturated chorinated derivatives of

acyclic hydrocarbons:
1
2903 21 00 -- Vinyl chloride (chloroethylene) kg. [10%] -
1
2903 22 00 -- Trichloroethylene kg. [10%] -
1
2903 23 00 -- Tetrachloroethylene (perchloroethylene) kg. [10%] -
1
2903 29 00 -- 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. 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:
2
2903 31 00 -- Ethylene dibromide (ISO) (1,2- kg. [10%] -
dibromoethane)
2903 39 -- Other:

Fluorinated derivatives:
2
2903 39 11 -- 1-Propene, 1, 1,3,3,3 Pentafluoro - 2 - kg. [10%] -
(trifluoromethyl) (PFIB)
2
2903 39 19 -- Other kg. [10%]
2
2903 39 20 -- Brominated derivative kg. [10%] -
2
2903 39 30 -- Iodinated derivatives kg. [10%] -
2
2903 39 90 -- other kg. [10%] -]
Halogenated derivatives of acyclic
- hydrocarbons containing two or more
different halogens:
3
[2903 71 00 -- Chlorodifluoromethane kg. 10% -

2903 72 00 -- Dichlorotrifluoroethanes kg. 10% -

2903 73 00 -- Dichlorofluoroethanes kg. 10% -

2903 74 00 -- Chlorodifluoroethanes kg. 10% -

2903 75 00 -- Dichloropentafluoropropanes kg. 10% -

-- Bromochlorodifluoromethane,
2903 76 bromotrifluoromethane and
dibromotetrafluoroethanes:
2903 76 10 --- Bromochlorodifluoromethane kg. 10% -

2903 76 20 --- Bromotrifluoromethane kg. 10% -

2903 76 30 --- Dibromotetrafluoroethanes 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 kg. 10% -

2903 77 12 ---- Dichlorodifluoromethane kg. 10% -

2903 77 13 -- Trichlorofluoromethane kg. 10% -

- -- Chlorofluoroethanes:

2903 77 21 ---- Chlorpentafluoroethane kg. 10% -

2903 77 22 ---- 1,2- Dichlorotetrafluoroethane kg. 10% -

2903 77 23 ---- Trichlorotrifluoroethane kg. 10% -

2903 77 24 -- Tetrachlorodifluoroethane kg. 10% -

2903 77 25 ---- Pentachlorofluoroethane kg. 10% -

Chlorofluoropropanes:

2903 77 31 ---- Chloroheptafluoropropane kg. 10% -

2903 77 32 ---- Dichlorohexafluoropropane kg. 10% -

2903 77 33 ---- Trichloropentafluoropropane kg. 10% -

2903 77 34 ---- Tetrachlorotetrafluoropropane kg. 10% -

2903 77 35 ---- Pentachlorotrifluoropropane kg. 10% -

2903 77 36 ---- Hexachlorodifluoropropane kg. 10% -

2903 77 37 ---- Heptachlorofluoropropane kg. 10% -

2903 77 90 --- Other derivatives, perhalogenated only with kg. 10% -

fluorine and chlorine

2903 78 00 -- Other perhalogenated derivatives kg. 10% -

2903 79 00 -- 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 kg. 10% -
(ISO)], including lindane (ISO, INN)
2903 82 00 -- Aldrin (ISO), chlordane (ISO) kg. 10% -
1
[2903 83 00 -- Mirex (ISO) kg. 12.5% -]
2903 89 00 -- Other kg. 10% -

- Halogenated derivatives of aromatic

hydrocarbons:
2903 91 -- Chlorobenzene, o-dichlorobenzene and
p-dichlorobenzene:
2903 91 10 --- Chlorobenzene (monochloro) kg. 10% -

2903 91 20 --- o - dichlorobenzene kg. 10% -

(Orthodichlorobenzene)
2903 91 30 --- p - dichlorobenzene kg. 10% -
(Paradichlorobenzene)
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) Kg. 10% -
[(clofenotane (INN),1,1,1-trichloro-2,2-bis
(p-chlorophenyl)ethane]:
2903 92 21 ---- DDT Technical 75 Wdp Kg. 10% -
2903 92 29 ---- Other Kg. 10% -
1
[2903 93 00 -- Pentachlorobenzene (ISO) kg. 12.5% -

2903 94 00 -- Hexabromobiphenyls kg. 12.5% -]

2903 99 -- Other:
2903 99 10 --- Chlorofluorobenzene Kg. 10% -

2903 99 20 --- Benzalchloride (Benzyl dichloride) 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) (3) (4) (5)

2903 99 30 --- Benzotrichloride Kg. 10% -

2903 99 40 --- Benzylchloride Kg. 10% -

Parachlorotoluene (4-chloromethyl
2903 99 50 --- Kg. 10% -
benzene)
2903 99 60 --- Naphthalene, chlorinated Kg. 10% -
2903 99 70 --- Chlorofluoro aniline Kg. 10% -
2903 99 90 --- Other Kg. 10% -]
2904 SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES OF
HYDROCARBONS, WHETHER OR NOT
HALOGENATED

2904 10 - Derivatives containing only sulpho

groups, their salts and ethyl esters:
1
2904 10 10 --- Benzene sulphonie acid kg. [10%] -
1,5 Naphelene disulphonic acid 1
2904 10 20 --- kg. [10%] -
(Armstrong's acid)
1
2904 10 30 --- Napthelene sulphonic acid kg. [10%] -
2
***
1
2904 10 90 --- Other kg. [10%] -
2904 20 - Derivatives containing only nitro or
only nitroso groups:
1
2904 20 10 --- Nitrobenzene kg. [10%] -
1
2904 20 20 --- Meta dinitrobenzene kg. [10%] -
1
2904 20 30 --- Meta nitrotoluene kg. [10%] -
1
2904 20 40 --- Ortho nitrotoluene kg. [10%] -
1
2904 20 50 --- Para nitrotoluene kg. [10%] -
1
2904 20 60 --- Dinitrotoluene kg. [10%] -
1
2904 20 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. 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)
1
[- Perfluorooctane sulphonic acid, its salts
and perfluorooctane sulphonyl fluoride:
2904 31 00 -- Perfluorooctane sulphonic acid kg. 12.5% -
2904 32 00 -- Ammonium perfluorooctane sulphonate kg. 12.5% -
2904 33 00 -- Lithium perfluorooctane sulphonate kg. 12.5% -
2904 34 00 -- Potassium perfluorooctane sulphonate kg. 12.5% -
Other salts of perfluorooctane sulphonic
2904 35 00 -- kg. 12.5% -
acid
2904 36 00 -- Perfluorooctane sulphonyl fluoride kg. 12.5% -]
2
2904 90 [- Other:
2904 91 00 -- Trichloronitromethane (chloropicrin) kg. 12.5% -
2904 99 -- Other:
2904 99 10 --- 2, 5 dichloronitrobenzene kg. 12.5% -
2904 99 20 --- Dinitrochlorebenzene kg. 12.5% -
2904 99 30 --- Meta nitrochlorobenzene kg. 12.5% -
2904 99 40 --- Ortho nitrochlorobenzene kg. 12.5% -
2904 99 50 --- Para nitrochlorobenzene kg. 12.5% -
2904 99 60 --- 2-nitrochlorotoluene kg. 12.5% -
2904 99 70 --- Sodium meta nitrochlorobenzene kg. 12.5% -
sulphonate
2904 99 90 --- Other kg. 12.5% -]
II.-ALCOHOLS AND THEIR
HALOGENATED, SULPHONATED,
NITRATED OR NITROSATED
DERIVATIVES

2905 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) (3) (4) (5)
1
2905 11 00 -- Methanol (methyl alcohol) kg. [10%] -
2905 12 -- Propan-1-o1 (propyl alcohol ) and
propan-2-ol (isopropyl alcohol):
1
2905 12 10 --- Propyl alcohol kg. [10%] -
1
2905 12 20 --- Isopropyl alcohol kg. [10%] -
1
2905 13 00 -- Butan-1-01 (n-butyl alcohol) kg. [10%] -

2905 14 -- Other butanols:

1
2905 14 10 --- Ethambutol, ehambutol Hcl kg. [10%] -
1
2905 14 20 --- Salbutamol sulphate kg. [10%] -
1
2905 14 30 --- Amino butanol kg. [10%] -
1
2905 14 90 --- Other kg. [10%] -
2
***

2905 16 -- Octanol (octyl alcohol) and isomers thereof:

1
2905 16 10 --- Dimethyl octanol kg. [10%] -
1
2905 16 20 --- ethyl hexanol kg. [10%] -
1
2905 16 90 --- Other kg. [10%] -
1
2905 17 00 -- Dodecan-1-o1 (lauryl alcohol), kg. [10%] -
hexadecan-1-ol (cetyl alcohol) and
octadecan-1-ol (stearyl alcohol)
2905 19 --- Other:
1
2905 19 10 --- 2-Butanol, 3, 3-dimethyl- kg. [10%] -
1
2905 19 90 --- Other kg. [10%] -
- Unsaturated monohydric alcohols:

1. Subs. by Act 22 of 2007, s. 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:
1
2905 22 10 --- Citranellol kg. [10%] -
1
2905 22 20 --- Geraniol kg. [10%] -
1
2905 22 30 --- Linalool kg. [10%] -
1
2905 22 40 --- Rhodinol kg. [10%] -
2
[2905 22 50 --- Dihydromyrcenol kg. 10% -]
1
2905 22 90 --- Other kg. [10%] -
1
2905 29 00 -- Other kg. [10%] -
- Diols:
1
2905 31 00 -- Ethylene glycol (ethanediol) kg. [10%] -
1
2905 32 00 -- Propylene glycol (propane-1,2-diol) kg. [10%] -

2905 39 -- Other:
1
2905 39 10 --- 1,4/1,3/2,3-butyene glycol kg. [10%] -
2
[2905 39 20 --- Hexylene glycol kg. 10% -]
1
2905 39 90 --- Other kg. [10%] -

- Other polyhydric alcohols:

2905 41 00 -- 2-Ethyl-2-(hydroxymethyl) propane-1,3- kg. 1

[10%] -
diol (trimethylolropane)
2905 42 -- Pentaerythritol:
1
2905 42 10 --- Dipetaerythriol kg. [10%] -
1
2905 42 90 -- Other kg. [10%] -

2905 43 00 -- Mannitol kg. 15% -

3
2905 44 00 -- D-glucitol (Sorbitol) kg. [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) (3) (4) (5)
1
2905 45 00 -- Glycerol kg. [10%] -
1
905 49 00 - Other kg. [10%] -
- Halogenated, sulphonated, nitrated or
nitrosated derivatives of acyclic alcohols:
1
2905 51 00 -- Ethchlorvynol (INN) kg. [10%] -
1
2905 59 00 -- Other kg. [10%] -

CYCLIC ALCOHOLS AND THEIR

HALOGENATED, SULPHONATED,
2906
NITRATED OR NITROSATED
DERIVATIVES

- Cyclanic, cyclenic or cycloterpenic:

1
2906 11 00 -- Menthol kg. [10%] -
1
-- Cyclohexanol, methylcyclohexanols and kg. [10%] -
2906 12 00
dimethylcyclohexanols
2906 13 -- Sterols and inositols:
1
2906 13 10 --- Cholesterol kg. [10%] -
1
2906 13 90 --- Other kg. [10%] -
2
***

2906 19 -- Other:
1
2906 19 10 --- Borneol kg. [10%] -
1
2906 19 90 --- Other kg. [10%] -
- Armatic:
1
2906 21 00 -- Benzyl alcohol kg. [10%] -

2906 29 -- Other:
1
2906 29 10 --- Cinnamic alcohol kg. [10%] -
1
2906 29 20 --- Phenylethyl alcohol 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. 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) (3) (4) (5)
1
2906 29 90 --- Other kg. [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:
1
2907 11 10 --- Phenol, as pure carbolic acid kg. [10%] -
1
2907 11 90 --- Other kg. [10%] -
2907 12 --- Cresols and their salts:
1
2907 12 10 --- Para cresols (p-cresols) kg. [10%]
1
2907 12 20 --- Cresylic acid kg. [10%] -
1
2907 12 90 --- Other kg. [10%] -

2907 13 00 -- Octylphenol, nonylphenol and their kg.

1
[10%] -
isomers; salts thereof
2
***
2907 15 -- Naphthols and their salts:
1
2907 15 10 --- Alpha naphthols kg. [10%] -
1
2907 15 20 --- Beta naphthols kg. [10%] -
1
2907 15 90 --- Other kg. [10%] -

2907 19 -- Other:
1
2907 19 10 --- o-Phenyl phenols kg. [10%] -
1
2907 19 20 --- p-Phenyl phenols kg. [10%] -
1
2907 19 30 --- Thymol 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. 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) (3) (4) (5)
1
2907 19 40 --- Para tertiary butyl phenol kg. [10%] -
1
2907 19 50 --- Alkyl phenols kg. [10%] -
1
2907 19 90 --- Other kg. [10%] -

- Polyphenols; phenol-alcohols:
1
2907 21 00 -- Resorcinol and its salts kg. [10%] -
1
2907 22 00 -- Hydroquinone (quinol) and its salts kg. [10%] -
1
4,4-isopropylidenediphenol (bis-phenol A, [10%]
2907 23 00 -- diphenylolpropane) and its salts kg. -

2907 29 -- Other:
1
2907 29 10 --- 1,5-Dihydroxy naphthalene kg. [10%] -
2
[2907 29 20 --- Tris (p-hydroxy phenyl) ethane kg. 10% -
2907 29 30 --- Tertiary butyl hydroquinone kg. 10% -]
1
2907 29 90 --- Other kg. [10%] -

HALOGENATED, SULPHONATED,
NITRATED OR NITROSATED
2908
DERIVATIVES OF PHENOLS OR
PHENOL-ALCOHOLS

3 Derivatives containing only halogen

[-
substituents and their salts:
1
2908 11 00 -- Pentachlorophenol (ISO) kg. [10%] -
1
2908 19 00 -- Other kg. [10%] -

-- Other:
1
2908 91 00 -- Dinoseb (ISO) and its salts 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 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 4,6-Dinitro-o-cresol [DNOC (ISO)] and its 10%
[2908 92 00 -- kg. -]
salts
2908 99 -- Other:
2
2908 99 10 -- Para nitrophenol kg. [10%] -
2
2908 99 20 -- Musk xylol kg. [10%] -
2
2908 99 90 -- Other kg. [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
2909 (WHETHER OR NOT CHEMICALLY
DEFINED), AND THEIR HALOGENATED,
SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES

Acyclic ethers and their halogenated,

- sulphonated, nitrated or nitrosated
derivatives:
2
2909 11 00 -- Diethyl ether kg. [10%] -
3
[2909 19 -- Other -

2909 19 10 --- Tertiary amyl methyl ether Kg. 10% -

2909 19 20 --- Methyl tertiary butyl ether (MTBE) Kg. 10% -

2909 19 90 --- Other Kg. 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)
Cyclanic, cyclenic or cycloterpenic ethers
1
2909 20 00 - and their halogenated, sulphonated, nitrated kg. [10%] -
or nitrosated derivatives
Aromatic ethers and their halogenated,
2909 30 - sulphonated, nitrated or nitrosated
derivatives:
--- Anisole and their derivatives:
1
2909 30 11 ---- 4-chloro-2-nitro anisole kg. [10%] -
1
2909 30 12 ---- Ortho nitro anisole kg. [10%] -
1
2909 30 19 ---- Other kg. [10%] -
1
2909 30 20 --- Diphenyl oxide kg. [10%] -
1
2909 30 30 --- Musk ambrette kg. [10%] -
1
2909 30 90 --- Other kg. [10%] -
Ether-alcohols and their halogenated,
- sulphonated, nitrate or nitrosated
derivatives:
2
2909 41 00 -- [2,2-Oxydiethanol (diethylene glycol, kg. 1
[10%] -
digol)]
3
***

2909 43 00 -- Monobutyl ethers of ethylene glycol or of 1

[10%] -
diethylene glycol kg.
Other monoalkylethers of ethylene glycol 1
[10%]
2909 44 00 -- kg. -
or of diethylene glycol
4
[2909 49 -- Other
2909 49 10 --- Phenoxy ethanol kg. 10% -
2909 49 20 --- 1-(4-phenoxyphenoxy) propan-2-ol 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. 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) kg. 10% -
2909 49 90 --- Other kg. 10% -]
Ether-phenols, ether-alcohol-phenols and
2909 50 - their halogenated, sulphonated, nitrated or
nitosated derivatives:
1
2909 50 10 --- Guaiacol kg. [10%] -
1
2909 50 20 --- Isoeugenol kg. [10%] -
1
2909 50 30 --- Potassium guaiacol sulphonate kg. [10%] -
2
[2909 50 40 4-methoxy phenol (mono methyl ether of 10%
--- kg. -
hydroquinone)
2909 50 50 --- Butylated hydroxyanisole (BHA) kg. 10% -]
1
2909 50 90 --- Other kg. [10%] -
Alcohol peroxides, ether peroxides, ketone
2909 60 00 - peroxides and their halogenated, kg.
1
[10%] -
sulphonated, nitrated or nitrosated
derivatives
2910 EPOXIDES, EPOXYALCOHOLS,
EPOXYPHENOLS AND EPOXYETHERS,
WITH A THREE-MEMBERED RING,
AND THEIR HALOGENATED,
SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES
1
2910 10 00 - Oxirane (ethylene oxide) kg. [10%] -
1
2910 20 00 - Methyloxirane (propylene oxide) kg. [10%] -
2910 30 00 1-chloro-2,3-expoxypropane 1
- kg. [10%] -
(epichlorohydrin)
3
[2910 40 00 -- Dieldrin (ISO, INN) kg. [10%] -]
4 Endrin (ISO)
[2910 50 00 - kg. 12.5% -]
1
2910 90 00 - 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. 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)
ACETALS AND HEMIACETALS,
WHETHER OR NOT WITH OTHER
OXYGEN FUNCTION, AND THEIR
2911
HALOGENATED, SULPHONATED,
NITRATED OR NITROSATED
DERIVATIVES

Acetals and hemiacetals, whether or

not with other oxygen function, and
2911 00 -
their halogenated, sulphonated,
nitrated or nitrosated derivatives:
Acetals and hemiacetals, whether or 1
[10%]
2911 00 10 --- kg. -
not with other oxygen function
1
2911 00 90 --- Other kg. [10%] -
V.-ALDEHYDE-FUNCTION
COMPOUNDS

ALDEHYDES, WHETHER OR NOT

WITH OTHER OXYGEN FUNCTION;
2912
CYCLIC POLYMERS OF ALDEHYDES;
PARAFORMALDEHYDE

Acyclic aldehydes without other

-
oxygen function:
1
2912 11 00 -- Methanal (formaldehyde) kg. [10%] -
1
2912 12 00 -- Ethanal (acetaldehyde) kg. [10%] -
2
***
2912 19 -- Other:
1
2912 19 10 --- Crotonaldehyde kg. [10%] -
1
2912 19 20 --- Heptaldehyde (heptanal) kg. [10%] -
1
2912 19 30 --- Glyoxal kg. [10%] -
1
2912 19 90 --- Other kg. [10%] -
Cyclic aldehydes without other oxygen
-
function:

1. Subs. by Act 22 of 2007, s. 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) (3) (4) (5)
1
2912 21 00 -- Benzaldehyde kg. [10%] -

2912 29 -- Other:
1
2912 29 10 --- Cinnnamic aldehyde kg. [10%] -
1
2912 29 20 --- Phenyl acetaldehyde kg. [10%] -
2
[2912 29 30 --- Hexyl cinnamic aldehyde kg. 10% -]

Other 1
2912 29 90 --- kg. [10%] -

3
Aldehyde-alcohols, aldehyde-ethers,
2912 30 00 [- aldehyde-phenols and aldehydes with other
oxygen function :”;
Vanillin (4-hydroxy-3methoxy 10%
2912 41 00 -- kg. -]
benzaldehyde)
Ethylvanillin (3-ethoxy-4-hydroxy- 1
2912 42 00 -- kg. [10%] -
benzaldehyde)
2912 49 -- Other:
1
2912 49 10 --- Anisic aldehyde (Anisaldehyde) kg. [10%] -
1
2912 49 20 --- Heliotropin (piperonyl aldehyde) kg. [10%] -
1
2912 49 30 --- Thiacetazone kg. [10%] -
1
2912 49 40 --- 3,4,5-trimethoxy-benzaldehyde kg. [10%] -
4
[---
2912 49 90 Other:
-
2912 49 91 ---- Aldehyde-alcohols kg. 16% -
2912 49 99 ---- Other kg. 16% -]
1
2912 50 00 - Cyclic polymers of aldehydes 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 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) (3) (4) (5)
1
2912 60 00 - Paraformaldehyde kg. [10%] -
HALOGENATED, SULPHONATED,
NITRATED OR NITROSATED
2913
DERIVATIVES OF PRODUCTS OF HEADING
2912

Halogenated, sulphonated, nitrated or

2913 00 - nitrosated derivatives of products of heading
2912:
1
2913 00 10 --- Ortho-chloro-benzaldehyde kg. [10%] -
1
2913 00 90 --- Other kg. [10%] -
VI.-KETONE-FUNCTION COMPOUNDS
AND QUINONE-FUNCTION COMPOUNDS

KETONES AND QUINONES, WHETHER OR

NOT WITH OTHER OXYGEN FUNCTION,
2914 AND THEIR HALOGENATED,
SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES

Acyclic ketones without other oxygen

-
function:
1
2914 11 00 -- Acetone kg. [10%] -
1
2914 12 00 -- Butanone (methyl ethyl ketone) kg. [10%] -
4-methylpentan-2-one (methyl isobutyl 1
2914 13 00 -- kg. [10%] -
ketone)
2914 19 -- Other:
1
2914 19 10 --- Isophoron kg. [10%] -
1
2914 19 90 --- Other kg. [10%] -
Cyclanic, cyclenic or cycloterpenic
-
ketones without other oxygen function:
2
***
Cyclohexanone and methyl- 1
2914 22 00 -- kg. [10%] -
cyclohexanones

1. Subs. by Act 22 of 2007, s. 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:

1
2914 23 10 --- Beta-ionone kg. [10%] -
1
2914 23 20 --- Pseudo ionone kg. [10%] -
1
2914 23 90 --- Other kg. [10%] -
2914 29 -- Other:
1
2914 29 10 --- L-caravone kg. [10%] -
2
[--- Camphor:
2914 29 21 ---- Natural kg. 10% -
2914 29 22 ---- Synthetic kg. 10% -]
3
[2914 29 30 --- Pentyl-2-cyclopenten-1-one kg. 10% -

2914 29 40 --- Cyclohexane dione kg. 10% -

7-acetyl, 1, 2, 3, 4, 5, 6, 7, 8-octahydro, 1,
1, 6, 7-tetra methyl Naphthalene/1-(2, 3, 8, 10%
2914 29 50 --- kg. -]
8-tetramethyl-1, 2, 3, 4, 5, 6, 7, 8-
octahydronaphthalen-2-yl) ethanone
1
2914 29 90 ---- Other kg. [10%] -
Aromatic ketones without other oxygen
-
function:
1
2914 31 00 -- Phenylacetone (phenylpropan-2- one) kg. [10%] -
2914 39 -- Other:
1
2914 39 10 --- Aceto phenone kg. [10%] -
1
2914 39 20 --- Benzanthrone kg. [10%] -
1
2914 39 30 --- Benzophenone kg. [10%] -
1
2914 39 40 --- Dibenzanthrone (violanthrone) 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 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) (3) (4) (5)
1
2914 39 90 --- Other kg. [10%] -
1
2914 40 00 - Ketone-alcohols and ketone- aldehydes kg. [10%] -

2914 50 00 - Ketone-phenols and ketones with other kg. 1

-
oxygen function [10%]

- Quinones:
1
2914 61 00 -- Anthraquinone kg. [10%] -
2
[2914 62 00 -- Coenzyme Q10 (ubidecarenone (INN)) kg. 12.5% -]

2914 69 -- Other:
1
2914 69 10 --- 1,4-dihydroxy anthraquinone (quinizarin) kg. [10%] -
1
2914 69 20 --- Methyl anthraquinone kg. [10%] -
1
2914 69 90 --- Other kg. [10%] -

2914 70 3
[- Halogenated, sulphonated, nitrated or
nitrosated derivatives:
2914 71 00 -- Chlordecone (ISO) kg. 12.5% -

2914 79 -- Other:
2914 79 10 --- 1-chloro anthraquinone kg. 12.5% -
2914 79 20 --- Musk ketone kg. 12.5% -
4
[2914 79 30 --- Tri fluoro methyl acetophenone kg. 10% -

Chloro-4-(4-chloro phenoxy)
2914 79 40 --- kg. 10% -
acetophenone
2914 79 50 --- Dichloroacetophenone kg. 10% -]

2914 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 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
2915
PEROXYACIDS; THEIR HALOGENATED,
SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES

- Formic acid, its salts and esters:

1
2915 11 00 -- Formic acid kg. [10%] -

2915 12 -- Salts of formic acid:

1
2915 12 10 --- Sodium formate kg. [10%] -
1
2915 12 90 --- Other kg. [10%] -
1
2915 13 00 -- Esters of formic acid kg. [10%] -
- Acetic acid and its slats; acetic anhydride:
1
2915 21 00 -- Acetic acid kg. [10%] -
2
***
1
2915 24 00 -- Acetic anhydride kg. [10%] -
2915 29 -- Other:
1
2915 29 10 --- Calcium acetate kg. [10%] -
1
2915 29 20 --- Magnesium acetate kg. [10%] -
1
2915 29 30 --- Manganese acetate kg. [10%] -
1
2915 29 90 --- Other kg. [10%] -

- Esters of acetic acid:

1. Subs. by Act 22 of 2007, s. 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)
1
2915 31 00 -- Ethyl acetate kg. [10%] -
1
2915 32 00 -- Vinyl acetate kg. [10%] -
1
2915 33 00 -- n-Butyl acetate kg. [10%] -
2 1
[2915 36 00 -- Dinoseb (ISO) acetate kg. [10%] -]
2915 39 -- Other:
1
2915 39 10 --- Benzyl acetate kg. [10%] -
1
2915 39 20 --- Bornyl acetate and iso bornyl acetate kg. [10%] -
1
2915 39 30 --- Linalyl acetate kg. [10%] -
1
2915 39 40 --- Methyl acetate kg. [10%] -
1
2915 39 50 --- Phenyl propyl acetate kg. [10%] -
1
2915 39 60 --- Terpinyl acetate kg. [10%] -
3
[2915 39 70 --- Ortho tertiary butyl cyclohexyl acetate kg. 10% -
2915 39 80 --- Para tertiary butyl cyclohexyl acetate kg. 10% -]
4
[--- Other
2915 39 91 --- Methyl cyclohexyl acetate kg. 10% -
2915 39 92 --- Ethylene glycol mono ethyl ether acetate kg. 10% -
2915 39 99 --- Other kg. 10% -]
Mono-, di-or trichloroacetic acids, their
2915 40 -
salts and esters:

2915 40 10 Monochloroacetic acid, their salts and 1

[10%]
--- esters kg. -
1
2915 40 20 --- Dichloroacetic acid, their salts and esters 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. 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) (3) (4) (5)
1
2915 40 30 --- Trichloroacetic acid, their salts and esters kg. [10%] -
1
2915 50 00 - Propionic acid, its salts and esters kg. [10%] -
Butanoic acids, pentanoic acides, their salts
2915 60 -
and esters:
1
2915 60 10 --- Butanoic acids, their salts and esters kg. [10%] -
1
2915 60 20 --- Pentanoic acids, their salts and esters kg. [10%] -
Palmitic acid, stearic acid their salts and
2915 70 -
esters:
1
2915 70 10 --- Palmitic acid kg. [10%] -
1
2915 70 20 --- Stearic acid kg. [10%] -
1
2915 70 30 --- Glycerol monostearate kg. [10%] -
2915 70 40 --- H.C.O. Fatty acid (including 12- hydroxy kg. 1
[10%] -
stearic acid)
1
2915 70 50 --- D.C.O. Fatty acid kg. [10%] -
1
2915 70 90 --- Other kg. [10%] -
2915 90 - Other:
1
2915 90 10 --- Acetyl chloride kg. [10%] -
2
[2915 90 40 --- Pivaloyl chloride kg. 10% -
2915 90 50 --- N-valeryl chloride kg. 10% -
2915 90 60 --- N-octanoyl chloride kg. 10% -
2915 90 70 --- Neodecanoyl chloride kg. 10% -
--- Other:
2915 90 91 ---- Hexoic acid (caproic acid) kg. 10% -
2915 90 92 ---- Octoic acid (caprylic acid) kg. 10% -
2915 90 93 ---- Tri fluoro acetic acid kg. 10% -
2915 90 94 ---- Ethyl difluoro acetate kg. 10% -
2915 90 95 ---- Ethyl trifluoro acetate kg. 10% -
2915 90 99 ---- 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. 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)
UNSATURATED ACYCLIC
MONOCARBOXYLIC ACIDS, CYCLIC
MONOCARBOXYLIC ACIDS, THEIR
2916 ANHYDRIDES, HALIDES, PEROXIDES AND
PEROXYACIDS; THEIR HALOGENATED,
SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES

Unsaturated acyclic monocarboxylic

- acids, their anhydrides, halides, peroxides
and peroxyacids their derivatives:
1
2916 11 00 -- Acrylic acid and its salts kg. [10%] -
2916 12 -- Esters of acrylic acid:
1
2916 12 10 --- Butyl acrylate kg. [10%] -
1
2916 12 90 --- Other kg. [10%] -
2916 13 -- Methacrylic acid and its salts:
1
2916 13 10 --- Methacrylic acid kg. [10%] -
1
2916 13 20 --- Salts of methacrylic acid kg. [10%] -
1
2916 14 00 -- Esters of methacrylic acid kg. [10%] -
Oleic, linoleic or linolenic acids, their salts
2916 15 --
and esters:
1
2916 15 10 --- Oleic acid kg. [10%] -
1
2916 15 90 --- Other kg. [10%] -]
2
[2916 16 00 -- Binapacryl (ISO) kg. 10% -]
2916 19 -- Other:
1
2916 19 10 --- Undecylenic acid kg. [10%] -
Bismuth compounds of unsaturated 1
2916 19 20 --- kg. [10%] -
acyclic monoacids
Potassium compounds of unsaturated 1
2916 19 30 --- kg. [10%] -
acyclic monoacids
Sodium compounds of unsaturated acyclic 1
2916 19 40 --- kg. [10%] -
monoacids

1. Subs. by Act 22 of 2007, s. 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) (3) (4) (5)
Esters of unsaturated acyclic mon acids 1
2916 19 50 --- kg. [10%] -
not elsewhere specified
1
2916 19 60 --- Sorbic acid kg. [10%] -
2
[2916 19 70 --- Erucic acid kg. 10% -]
1
2916 19 90 --- Other kg. [10%] -
Cyclanic, cyclenic or cycloterpenic
3
monocarboxylic acids,
[2916 20 - their anhydrides, halides, peroxides,
peroxyacids and their derivatives:
D. V. acid chloride/cypermethric acid
2916 20 10 --- kg. 10% -
chloride
2916 20 90 --- Other kg. 10% -]

2916 31 -- Benzoic acid, its salts and esters:

1
2916 31 10 --- Benzoic acid kg. [10%] -
1
2916 31 20 --- Benzyl benzoate kg. [10%] -
1
2916 31 30 --- Methyl benzoate kg. [10%] -
1
2916 31 40 --- Sodium benzoate kg. [10%] -
1
2916 31 50 --- Benzocaine (ethylpara-amino benzoate) kg. [10%] -
1
2916 31 60 --- Orthocyloro benzoic acid kg. [10%] -
1
2916 31 90 --- Other kg. [10%] -
1
2916 32 00 -- Benzoyl peroxide and benzoyl chloride kg. [10%] -
1
2916 34 00 -- Phenylacetic acid and its salts kg. [10%] -
4
***

2916 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. 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
(1) (2) (3) (4) (5)
1
2916 39 10 --- Cinnamic acid kg. [10%] -
Bismuth compounds of aromatic 1
2916 39 20 --- kg. [10%] -
monoacids
Potassium compounds of aromatic 1
2916 39 30 --- kg. [10%] -
monoacids
Sodium compounds of aromatic 1
2916 39 40 --- kg. [10%] -
monoacids
Esters of aromatic monoacids not 1
2916 39 50 --- kg. [10%] -
elsewhere specified
2
[2916 39 60 --- Dichlorophenyl acetyl chloride kg. 10% -]
1
2916 39 90 --- Other kg. [10%] -

POLYCARBOXYLIC ACIDS, THEIR

ANHYDRIDES, HALIDES, PEROXIDES AND
2917 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:

1
2917 11 10 --- Oxalic acid kg. [10%] -
1
2917 11 20 --- Calcium oxalate kg. [10%] -
1
2917 11 30 --- Strontium oxalate kg. [10%] -
1
2917 11 40 --- Diethyl oxalate kg. [10%] -
1
2917 11 90 --- Other kg. [10%] -
1
2917 12 00 -- Adipic acid, its salts and esters kg. [10%] -

3 Azelaic acid, sebacic acid, their salts and

[2917 13 --
esters:

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 kg. 10% -]
1
2917 14 00 -- Maleic anhydride kg. [10%] -
2917 19 -- Other:
1
2917 19 10 --- Maleic acid kg. [10%] -
1
2917 19 20 --- Malonic acid kg. [10%] -
1
2917 19 30 --- Succinic acid kg. [10%] -
1
2917 19 40 --- Ferrous fumarate kg. [10%] -
1
2917 19 50 --- Fumaric acid kg. [10%] -
1
2917 19 60 --- Itaconic acid kg. [10%] -
Ethoxy methylene malonate, diethyl 1
2917 19 70 --- kg. [10%] -
malonate
1
2917 19 90 --- Other kg. [10%] -
Cyclanic, cyclenic or cycloterpenic,
2
[polycarboxylic] acids, their anhydrides, 1
2917 20 00 - kg. [10%] -
halides, peroxides, peroxyacids and their
derivatives
Aromatic polycarboxylic acids, their
- anhydrides, halides, peroxides,
peroxyacids and their derivatives:
3
***
1
2917 32 00 -- Dioctyl orthophthalates kg. [10%] -
1
2917 33 00 -- Dinonyl or didecyl orthophthalates kg. [10%] -
1
2917 34 00 -- Other esters of orthophthalic acid kg. [10%] -
1
2917 35 00 -- Phthalic anhydride kg. [10%] -
1
2917 36 00 -- Terephthalic acid and its salts kg. [10%] -
4 4
2917 37 00 -- Dimethyl terephthalate kg. [10%] [10%]

2917 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 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
(1) (2) (3) (4) (5)
1
2917 39 10 --- Dibutyl phthalate kg. [10%] -
2
[Dioctyl isophthalate and dioctyl 1
2917 39 20 --- kg. [10%] -
terephthalate]
1
2917 39 30 --- Phthalic acid kg. [10%] -
1
2917 39 40 --- Dimethyl phthalate kg. [10%] -
1
2917 39 50 --- Trimellitic anhydride kg. [10%] -
1
2917 39 60 --- Isopthalic acid kg. [10%] -
1
2917 39 90 --- Other kg. [10%] -
CARBOXYLIC ACIDS WITH ADDITIONAL
OXYGEN FUNCTION AND THEIR
ANHYDRIDES, HALIDES, PEROXIDES AND
2918
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:
1
2918 11 -- Lactic acid, its salts and esters: kg. [10%] -
1
2918 11 10 --- Lactic acid kg. [10%] -
1
2918 11 20 --- Calcium lactate kg. [10%] -
1
2918 11 90 --- Other kg. [10%] -
1
2918 12 00 -- Tartaric acid kg. [10%] -

2918 13 -- Salts and esters of tartaric acid:

1
2918 13 10 --- Potassium bitartrate kg. [10%] -
1
2918 13 20 --- Metroprolol tartrate kg. [10%] -
1
2918 13 90 --- Other kg. [10%] -
1
2918 14 00 -- Citric acid kg. [10%] -

2918 15 -- Salts and esters of citric acid:

1
2918 15 10 --- Potassium citrate 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. 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
(1) (2) (3) (4) (5)
1
2918 15 20 --- Sodium citrate kg. [10%] -
1
2918 15 30 --- Bismuth citrate kg. [10%] -
1
2918 15 40 --- Disodium hydrogen citrate kg. [10%] -
1
2918 15 50 --- Ferric ammonium citrate kg. [10%] -
1
2918 15 90 --- Other kg. [10%] -
2918 16 -- Gluconic acid, its salts and esters:
1
2918 16 10 --- Calcium gluconate kg. [10%] -
1
2918 16 20 --- Ferrous gluconate kg. [10%] -
1
2918 16 90 --- Other kg. [10%] -
2
[2918 17 00 2, 2-Diphenyl-2-hydroxyacetic acid
-- kg. 12.5% -]
(benzilic acid)
3 1
[2918 18 00 -- Chlorobenzilate (ISO) kg. [10%] -]
4
2918 19 [--- Other:]
Benzeneacetic cid,alpha-hydroxy-alpha- 1
2918 19 10 --- kg. [10%] -
phenyl-
5
[2918 19 20 --- Cholic acid kg. 10% -
2918 19 30 --- Ricinoleic acid kg. 10% -]
1
2918 19 90 -- Other kg. [10%] -
Cargobxylic acids with phenol function
but without other oxygen function, their
-
anhydrides, halides, peroxides,
peroxyacids and their derivatives :
2918 21 -- Salicylic acid and its salts:
1
2918 21 10 --- Salicylic acid kg. [10%] -
1
2918 21 20 --- Sodium salicylate kg. [10%] -
1
2918 21 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 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) (5)
1
2918 22 00 -- O-Acetylsalicylic acid, its salts and esters kg. [10%] -
Other esters of salicylic acid and their
2918 23 --
salts:
1
2918 23 10 --- Methyl salicylate kg. [10%] -
1
2918 23 20 --- Amino salicylate kg. [10%] -
1
2918 23 30 --- Salicylamide kg. [10%] -
2
[2918 23 40 --- Benzyl salicylate kg. 10% -]
1
2918 23 90 --- Other kg. [10%] -
2918 29 -- Other:
1
2918 29 10 --- Gallic acid kg. [10%] -
1
2918 29 20 --- Beta hydroxy napthoic acid kg. [10%] -
1
2918 29 30 --- Propyl gallate kg. [10%] -
1
2918 29 90 --- Other kg. [10%] -
2918 30 - Carboxylic acids with aldehyde or ketone
function but without other oxygen
function, their anhydrides, halides,
peroxides, peroxyacids and their
derivatives:
1
2918 30 10 --- Levulinic acid kg. [10%] -
1
2918 30 20 --- Ethyl aceto acetate (acetoacetic ester) kg. [10%] -
1
2918 30 30 --- Nalidixic acid kg. [10%] -
1
2918 30 40 --- Methyl aceto acetate kg. [10%] -
2
[2918 30 50 Fluoro benzoyl butyric acid kg. 10% -]
1
2918 30 90 --- Other kg. [10%] -
3
[- Other:
2, 4, 5-T(ISO) (2, 4, 5-trichlorophenoxyacetic
2918 91 00 -- kg. -
acid), its salts and esters 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(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) (3) (4) (5)
1
[2918 99 - Other:

2918 99 10 --- Sodium phenoxy acetate kg. 10% -

Methyl (E)-2-[2-(chloro methyl) phenyl]- 10%

2918 99 20 --- kg. -
3-methoxyacrylate

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

2
[2919 PHOSPHORIC ESTERS AND THEIR SALTS,
INCLUDING LACTOPHOSPHATES; THEIR
HALOGENATED, SULPHONATED,
NITRATED OR NITROSATED
DERIVATIVES

3
2919 10 00 -- Tris(2,3--dibromopropyl) phosphate kg. [10%] -

2919 90 -- Other:
3
2919 90 10 -- Glycerophosphoric acid kg. [10%] -
3
2919 90 20 -- Calcium glycerophosphate kg. [10%] -
3
2919 90 30 -- Iron glycerophosphate kg. [10%] -
3
2919 90 40 -- Sodium glycerophosphate kg. [10%] -
3
2919 90 50 -- Tricresyl phosphate kg. [10%] -
3
2919 90 90 --- Other kg. [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 ESTERS OF OTHER INORGANIC ACIDS OF

[2920 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:
2
Parathion (ISO) and parathion--methyl [10%]
2920 11 00 --- kg. -
(ISO) (methylparathion)
2920 19 -- Other:
3
*** *
2
Thiophosphoric ester (phosphorothioates) [10%]
and their salts, their halogenated,
2920 19 20 -- kg. -
sulphonated, nitrated or nitrosated
derivatives
2
2920 19 90 -- Other kg. [10%] -]
Phosphite esters and their salts; their
4
2920 90 [- halogenated, sulphonated, nitrated or
nitrosated derivatives:
2920 21 00 -- Dimethyl phosphite kg. 10% -
2920 22 00 -- Diethyl phosphite kg. 10% -
2920 23 00 -- Trimethyl phosphite kg. 10% -
2920 24 00 -- Triethyl phosphite kg. 10% -
2920 29 -- Other:

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
(1) (2) (3) (4) (5)
2920 29 10 -- Dimethyl sulphate kg. 10% -
2920 29 20 --- Diethyl sulphate kg. 10% -
2920 29 30 --- Tris (2, 3 Dibromopropyl) phosphate kg. 10% -
2920 29 90 --- Other kg. 10% -
2920 30 00 - Endosulfan (ISO) kg. 10% -]
1
2920 90 45 ***
1
2920 90 47 ***
1
2920 90 48 ***
2
2920 90 51 ***
2
2920 90 52 ***
2
2920 90 53 ***
2
2920 90 54 ***
2
2920 90 55 ***
2
2920 90 56 ***
2
2920 90 57 ***
2
2920 90 58 ***
2
2920 90 61 ***
2
2920 90 62 ***
2
2920 90 63 ***
2
2920 90 64 ***
2
2920 90 65 ***
2
2920 90 66 ***
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
2921 11 --
andtheir salts:
1
2921 11 10 --- Dimethyl formide kg. [10]% -
1
2921 11 90 --- Other kg. [10]% -
2
***
2921 19 -- 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]
4 2-(N, N-Dimethylamino) ethylchloride 10%
[2921 12 00 -- kg. -
hydrochloride
2-(N, N-Diethylamino) ethylchloride 10%
2921 13 00 -- kg. -
hydrochloride
2-(N, N-Diisopropylamino) ethylchloride 10%
2921 14 00 -- kg. -
hydrochloride
2921 19 -- Other: kg. 10% -
2921 19 10 -- 2-Chloro N, N-Diisopropyl ethylamine kg. 10% -
2921 19 20 --- 2-Chloro N, N-Dimethyl ethanamine kg. 10% -
2921 19 90 --- Other kg. 10% -]
Acyclic polyamines and their derivatives;
-
salts thereof:
1
2921 21 00 -- Ethylenediamine and its salts kg. [10%] -
1
2921 22 00 -- Hexamethylenediamine and its salts kg. [10%] -
2921 29 Other:
1
Hexamethylene tetramine (hexamine) not [10%]
2921 29 10 kg. -
put up as fuel or medicament

1. Subs. by Act 22 of 2007, s. 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) (3) (4) (5)
1
2921 29 20 Trimethylene triniframine kg. [10%] -
1
2921 29 90 --- Other kg. [10%] -
Cyclanic, cyclenic or cycloterpenic
2921 30 - mono or polyamines, and their
derivatives; salts thereof:
1
2921 30 10 --- Cyclohexylamine kg. [10%] -
1
2921 30 90 Other kg. [10%] -
Aromatic monoamines and their
-
derivatives; salts thereof:
2921 41 -- Anline and its salts:
1
2921 41 10 --- Aniline kg. [10%] -
1
2921 41 20 --- Aniline hydrochloride kg. [10%] -
1
2921 41 90 --- Other kg. [10%] -
2921 42 -- Aniline derivatives and their salts:
Para chloroaniline, orthochloro
paranitroaniline, dichloroaniline, 2, 6-
dichloro paranitroaniline, 2-4-5-
trichloroaniline:
1
2921 42 11 ---- Para chloroaniline kg. [10%] -
1
2921 42 12 ---- Ortho chloro paranitroaniline kg. [10%] -
1
2921 42 13 ---- Dichloroaniline kg. [10%] -
1
2921 42 14 --- 2,6-dichloro paranitroaniline kg. [10%] -
2
[2921 42 15 ---- 2-4-5 trichloroaniline kg. 10% -
N-benzyl-N-ethylaniline, N, N-
--- diethylaniline, N, N-dimethylaniline, meta
nitroaniline, para nitroamiline:
2921 42 21 --- N-benzyl-N-ethylaniline kg. 10% -
2921 42 22 ---- N, N-diethylaniline kg. 10% -
2921 42 23 --- N, N-dimethylaniline kg. 10% -
2921 42 24 ---- N-ethyl aniline 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. 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) (3) (4) (5)
1
2921 42 25 ---- Meta nitroaniline kg. [10%] -
1
2921 42 26 ---- Para nitroaniline kg. [10%] -
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):
1
2921 42 31 -- 2-amino 3, 5 xylne sulphonic acid kg. [10%] -
1
2921 42 32 ---- Benzyl eethyl aniline sulphonic acid kg. [10%] -
1
Metanillic acid (meta amino benzene [10%]
2921 42 33 ---- kg. -
sulphonic acid)
1
Sulphanillic acid (para aminobenzene [10%]
2921 42 34 ---- kg. -
sulphonic acid para aniline sulphonic acid)
1
2921 42 35 ---- Ethyl hydroxy ethylaniline kg. [10%] -
1
Methyl dopa (1-alpha methyl-3, 4- [10%]
2921 42 36 ---- kg. -
dihydroxyphenylaniline)
1
2921 42 90 --- Other kg. [10%] -

Toluidines and their derivative;: salts

--
thereof:
2
[2921 43 10 --- N, N-diethyl toluidine kg. 10% -

2921 43 20 --- N, N-dimethyl toluidine kg. 10% -]

1
2921 43 30 --- Orthro toluidine kg. [10%] -
1
2921 43 40 --- Meta toluidine kg. [10%] -
1
2921 43 50 Para toluidine kg. [10%] -
1
2921 43 60 2-Chloro-5-toluidine-4-sulphonic acid kg. [10%] -
1
2-Chloro-4-toluidine-5-sulphonic acid [10%]
2921 43 70 kg. -
(sodium salt)
1
2921 43 80 4-Toluidine-3-sulphonic 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. 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
(1) (2) (3) (4) (5)
1
2921 43 90 Other kg. [10%] -
Diphenylamine and its derivatives; salts
2921 44
thereof:
1
2921 44 10 Diphenylamine kg. [10%] -
1
2921 44 90 Other kg. [10%] -
1-Naphthylamine (alpha-naphthylamine),
2921 45 -- 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:
1
2921 45 11 --- Alpha naphthylamine kg. [10%] -
1
2921 45 12 --- Phenyl alpha naphythylamine kg. [10%] -
1
2921 45 13 --- Phenyl beta naphthylamine kg. [10%] -
1
2921 45 14 ---- Amino F-acid kg. [10%] -
1
2921 45 15 ---- Aminolineli-R-acid kg. [10%] -
1
2921 45 16 ---- Sodium naphthionate kg. [10%] -
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):
1
Bronner's acid (2-naphthylamine-6- [10%]
2921 45 21 ---- kg. -
sulphonic acid)
1
Cleve's acid (1-naphthylamine-6- [10%]
2921 45 22 ---- kg. -
sulphonic acid)
1
Epsilon acid (1-naphthylamine-3,8- [10%]
2921 45 23 ---- kg. -
disulphonic acid)
1
Koch's acid (1-naphthylamine-3,6,8- [10%]
2921 45 24 ---- kg. -
trisulphonic acid)

1. Subs. by Act 22 of 2007, s. 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) (3) (4) (5)
1
Laurent's acid (1-naphthylamine-5- [10%]
2921 45 25 ---- kg. -
sulphonic acid)
1
Tobias acid (2-naphthylamine-1-sulphonic [10%]
2921 45 26 ---- kg. -
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):
1
Naphthionic acid (1-naphthylamine-4- [10%]
2921 45 31 ---- kg. -
sulphonic acid)
1
Para tolyl peri acid (para tolyl-1- [10%]
2921 45 32 ---- kg. -
naphthylamine-8-sulphonic acid)
1
Phenyl peri acid (phenyl-1- [10%]
2921 45 33 ---- kg. -
naphthylamine-8-sulphonic acid)
1
2921 45 90 --- Other kg. [10%] -
1
Amfetamine (INN), benzfetamine (INN) [10%]
dexamfetamine (INN), etilamfetamine
(INN) fencamfamin(INN), lefetamine
2921 46 00 -- kg. -
(INN), levamfetamine (INN), mefenorex
(INN) and phentermine (INN); salts
thereof
2921 49 -- Other:
1
2921 49 10 --- Xylidines kg. [10%] -
2
[2921 49 20 --- Para cumidine kg. 10% -]
1
2921 49 90 --- Other kg. [10%] -
Aromatic polyamines and their
-
derivatives; salts thereof :
o-, m-, p-Phenylenediamine,
2921 51 - diaminotoluenes, and their derivatives;
salts thereof::
1
2921 51 10 --- O-phenylenediamine kg. [10%] -
1
M-phenylenediamine (m-di [10%]
2921 51 20 --- kg. -
aminobenzene)

1. Subs. by Act 22 of 2007, s. 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) (3) (4) (5)
1
2921 51 30 --- P-phenylenediamine kg. [10%] -
1
2921 51 40 --- O-diaminotoluene kg. [10%] -
1
2921 51 50 --- M-diaminotoluene kg. [10%] -
1
2921 51 60 --- P-diaminotoluene kg. [10%] -
1
2921 51 70 --- Para-amino acetanilide kg. [10%] -
1
2921 51 80 --- Meta toluylene diamine kg. [10%] -
1
2921 51 90 --- Other kg. [10%] -
2921 59 -- Other:
1
2921 59 10 --- Benzidine kg. [10%] -
1
2921 59 20 --- Benzidine dihydrochloride kg. [10%] -
1
3, 3 dichlorobenzidine dihydrochloride [10%]
2921 59 30 --- kg. -
sulphate

2 Diaminostilbene 2, 2-disulphonic acid 10%

[2921 59 40 kg. -]
(Dasda)
1
2921 59 90 --- Other kg. [10%] -
2922 OXYGEN-FUNCTION AMINO-COMPOUNDS
Amino-alcohols, other than those
containing more than one kind of oxygen
-
function, their ethers and esters; salts
thereof:
3
2922 11 [-- Monoethanolamine and its salts:]
4
--- ***
5
[2922 11 10 ---- Monoethanolamine kg. 10% -]
1
2922 11 90 --- Other kg. [10%] -
2922 12 --- Diethanolamine and its salts:
Ethyldiethanolamine and
---
Methyldiethanolamine:

1. Subs. by Act 22 of 2007, s. 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) (2) (3) (4) (5)
1
[2922 12 00 -- Diethanolamine and its salts kg. 12.5% -]
2
[2922 14 00 -- Dextropropoxyphene (INN) and its salts kg. 12.5% -
2922 15 00 -- Triethanolamine kg. 12.5% -
Diethanolammonium perfluorooctane 12.5%
2922 16 00 -- kg. -
sulphonate
Methyldiethanolamine and
2922 17 --
ethyldiethanolamine:
2922 17 10 --- Methyldiethanolamine kg. 12.5% -
2922 17 20 --- Ethyldiethanolamine kg. 12.5% -
2922 18 00 -- 2-(N, N-Diisopropylamino) ethanol kg. 12.5% -
2922 19 -- Other:
2922 19 10 --- 2-Hydroxy N, N-Diisopropyl ethylamine kg. 12.5% -
2922 19 90 --- Other kg. 12.5% -]
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
2922 21 --
acids andtheir salts:
3
2922 21 10 --- Amino-g-acid kg. [10%] -
3
2922 21 20 --- Amino-j-acid kg. [10%] -
3
2922 21 30 --- 1-amino-2-naphthol-4-sulphonic acid kg. [10%] -
3
2922 21 40 --- Gamma acid kg. [10%] -
3
J acid (2-amino-5-naphthol-7- sulphonic [10%]
2922 21 50 --- kg. -
acid)
3
2922 21 60 --- H acid kg. [10%] -
3
2922 21 70 --- Ortho phenyl sulphonyl H-acid kg. [10%] -
3
2922 21 80 --- Chicago acid kg. [10%] -
3
2922 21 90 --- Other kg. [10%] -

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) (2) (3) (4) (5)
1
***
2922 29 -- Other:
2-amino 4-nitrophenol, Meta
--- aminophenol, Para aminophenol, Meta
diethyl amino-phenol:
2
2922 29 11 ---- 2-amino 4-nitrophenol kg. [10%] -
2
2922 29 12 ---- Meta aminophenol kg. [10%] -
2
2922 29 13 ---- Para aminophenol kg. [10%] -
2
2922 29 14 ---- Meta diethyl amino-phenol kg. [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:
2
2922 29 21 ---- 2-amino-1-phenol-4-sulphonic acid kg. [10%] -
2
2922 29 22 ---- 6-nitro-O-aminophenol-4-sulphonic acid kg. [10%] -
2
Phenyl gamma acid (phenyl 2- amino- kg. [10%] -
2922 29 23 ----
naphthol -6- sulphonic acid)
2
Phenyl J acid (phenyl-2-amino-8 kg. [10%] -
2922 29 24 ----
naphthol-7-sulphonic acid)
2
S acid, peri acid (1-amino-8- naphthol- kg. [10%] -
2922 29 25 ---- 4-4-sulphoxinic acid, 1- naphthylamine-
8-sulphonic acid
2
Meta-phenylene diamine-4- sulphonic kg. [10%] -
2922 29 26 ----
acid

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]
2
N-methyl-para-aminophenol sulphate kg. [10%] -
2922 29 31 ----
(motol)
2
2922 29 32 ---- 2, 5 dimethoxy aniline kg. [10%] -
2
2922 29 33 ---- Para acetyl aminophenol (paracetamol) kg. [10%] -
2
2922 29 34 ---- Para cresidine kg. [10%] -
2
2922 29 35 ---- Picramic acid (T-grade) kg. [10%] -
1
[2922 29 36 ---- Para cresidine ortho sulphonic acid kg. 10% -]
2
2922 29 90 ---- Other kg. [10%] -

Amino-aldehydes, amino-ketones and

amino-quinones, other than those
containing morethan one kind of oxygen
function; salts thereof :
2
Amfepramone (INN), methadone (INN) kg. [10%] -
2922 31 00 --
and normethadone (INN); salts thereof
2
2922 39 00 -- Other kg. [10%] -

Amino-acids, other than those

- containing morethan one kind of oxygen
function, and their esters; salts thereof:
2
2922 41 00 -- Lysine and its esters; salts thereof kg. [10%] -

2922 42 -- Glutamic acid and its salts

2
2922 42 10 --- Glutamic acid kg. [10%] -
2
2922 42 20 --- Monosodium glutamate kg. [10%] -
2
2922 42 90 --- Other kg. [10%] -
2
2922 43 00 -- Anthranilic acid and its salts kg. [10%] -
2
2922 44 00 -- Tilidine (INN) and its salts 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).

46
(1) (2) (3) (4) (5)
2922 49 -- Other:
1
2922 49 10 --- Amino acetic acid (glycine) kg. [10%] -
1
2922 49 20 --- N-methyl taurine kg. [10%] -
1
2922 49 90 --- Other kg. [10%] -
Amino-alcohol-phenols, amino-acid-
2922 50 - 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):
1
2922 50 11 ---- Para-amino-salicylic acid kg. [10%] -
1
2922 50 12 ---- Methyl anthranilate kg. [10%] -
1
2922 50 13 ---- Procaine hydrochloride kg. [10%] -
1
2922 50 14 ---- Amino anisic acid anilide kg. [10%] -
1
2922 50 15 ---- L-tyrosine (p-hydroxyphenyl amine) kg. [10%] -
Frusemide, aminodial, N-acetyl
---
anthranilic acid, domperidone:
1
2922 50 21 ---- Frusemide kg. [10%] -
1
2922 50 22 ---- Aminodial kg. [10%] -
1
2922 50 23 ---- N-acetyl anthranilic acid kg. [10%] -
1
2922 50 24 ---- Domperidone kg. [10%] -
1
2922 50 90 --- Other kg. [10%] -
QUATERNARY AMMONIUM SALTS AND
HYDROXIDES; LECITHINS AND OTHER
2923
PHOSPHOAMINOLIPIDS, WHETHER OR
NOT CHEMICALLY DEFINED
1
2923 10 00 - Choline and its salts kg. [10%] -
Lecithins and other
2923 20 -
phosphoaminolipids:
1
2923 20 10 --- Lecithins kg. [10%] -
1
2923 20 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).

47
(1) (2) (3) (4) (5)
1 Tetraethylammonium perfluorooctane kg. 10% -
[2923 30 00 -
sulphonate
Didecyldimethylammonium kg. 10% -]
2923 40 00 -
perfluorooctane sulphonate
2
2923 90 00 - Other kg. [10%] -
CARBOXYAMIDE-FUNCTION
2924 COMPOUNDS; AMIDE-FUNCTION
COMPOUNDS OF CARBONIC ACID
Acyclic amides (including acyclic
- carbamates) and their derivatives; salts
thereof:
2
2924 11 00 -- Meprobamate (INN) kg. [10%] -
2
3 Fluoroacetamide (ISO), monocrotophos kg. [10%] -]
[2924 12 00 --
(ISO) and phosphamidon (ISO)
2
2924 19 00 -- Other kg. [10%] -
Cyclic amides (including cyclic
- carbamates) and their derivatives; salts
thereof:
Ureines and their derivatives; salts
2924 21 --
thereof:
2
2924 21 10 --- Diethyl diphenyl urea kg. [10%] -
2
2924 21 20 --- Dimethyl diphenyl urea (zentralin) kg. [10%] -
2
2924 21 30 --- Parachloro benzene sulphonyl urea kg. [10%] -
2
2924 21 90 --- Other kg. [10%] -
2
2-Acetamidobenzoic acid (N- kg. [10%] -
2924 23 00 --
acetylanthranilic acid) and its salts
2
2924 24 00 -- Ethinamate (INN) kg. [10%] -
1
[2924 25 00 -- Alachlor (ISO) kg. 10% -]
2924 29 -- Other:
2
2924 29 10 --- Acetanilide kg. [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) (2) (3) (4) (5)
1
2924 29 20 --- Aceto acetanilide kg. [10%] -
1
2924 29 30 --- Aceto acetic ortho chloranilide kg. [10%] -
1
2924 29 40 --- Aceto acetic para chloranilide kg. [10%] -
1
2924 29 50 --- Phenyl acetamide kg. [10%] -
1
2924 29 60 --- Pyrazinamide (pyrazine carboxamide) kg. [10%] -
1
2924 29 90 --- Other kg. [10%] -
CARBOXYIMIDE-FUNCTION
COMPOUNDS (INCLUDING SACCHARIN
2925
AND ITS SALTS) AND IMINE-FUNCTION
COMPOUNDS
Imides and their derivatives; salts
-
thereof
1
2925 11 00 -- Saccharin and its salts kg. [10%] -
1
2925 12 00 -- Glutethimide (INN) kg. [10%] -
1
2925 19 00 -- Other kg. [10%] -
2 Imines and their derivatives; salts
[-
thereof:
1
2925 21 00 -- Chlordimeform (ISO) kg. [10%] -
2925 29 -- Other:
1
2925 29 10 -- Guanidine nitrate kg. [10%] -
1
2925 29 90 -- Other kg. [10%] -]
2926 NITRILE-FUNCTION COMPOUNDS
1
2926 10 00 - Acrylonitrile kg. [10%] -
1
2926 20 00 - 1-Cyanoguanidine (dicyandiamide) kg. [10%] -
1
Fenproporex (INN) and its salts; kg. [10%] -
methadone (INN) intermediate (4-
2926 30 00 -
cyano-2-Dimethy lamino-4, 4-
diphenylbutane)
3
[2926 40 00 - Alpha-phenylacetoacetonitrile kg. 10% -]
1
2926 90 00 - 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. 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) (2) (3) (4) (5)
2927 DIAZO-, AZO- OR AZOXY-COMPOUNDS
2927 00 - Diazo-, azo- or azoxy- compounds:
1
2927 00 10 --- Para amino-azo-benzene kg. [10%] -
1
2927 00 90 --- Other kg. [10%] -

2928 ORGANIC DERIVATIVES OF

HYDRAZINE OR OF HYDROXYLAMINE

Organic derivatives of hydrazine or of

2928 00 -
hydroxylamine :
1
2928 00 10 --- Isoniazid kg. [10%] -
1
2928 00 90 --- Other kg. [10%] -

2929 COMPOUNDS WITH OTHER NITROGEN

FUNCTION
2929 10 - Isocyanates:
1
2929 10 10 --- Phenyl isocyanate kg. [10%] -
1
2929 10 20 --- Toluene di-isocyanate kg. [10%] -
1
2929 10 90 --- Other kg. [10%] -
2
[2922 29 --- Other kg. 10% -
2929 90 10 --- N,N-Diethylphosphoramidic dichloride kg. 10% -
N,N-Diisopropylphosphoramidic kg. 10% -
2929 90 20 ---
dichloride
2929 90 30 --- N,N-Dipropylphosphoramidic dichloride kg. 10% -
2929 90 40 --- N,N-Dimethylphosphoramidic dichloride kg. 10% -
2929 90 50 --- Diethyl N,N- Dimethylphosphoramidate kg. 10% -
Phosphoramidic acid,diethyl, kg. 10% -
2929 90 60 ---
dimethylester
2929 90 90 --- Other kg. 10% -]
2930 ORGANO-SULPHUR COMPOUNDS
3
***

1. Subs. by Act 22 of 2007, s. 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) (2) (3) (4) (5)
1
2930 20 00 - Thiocarbamates and dithiocarbamates kg. [10%] -
1
2930 30 00 - Thiuram mono-, di or tetrasulphides kg. [10%] -
1
2930 40 00 - Methionine kg. [10%] -
2
[2930 60 00 - 2-(N, N-Diethylamino) ethanethiol kg. 10% -
Bis(2-hydroxyethyl) sulfide (thiodiglycol kg. 10% -
2930 70 00 -
(INN))
Aldicarb (ISO), captafol (ISO) and kg. 10% -]
2930 80 00 -
methamidophos (ISO)
2930 90 - Other:
1
2930 90 10 --- Thiourea (sulphourea) kg. [10%] -
1
2930 90 20 --- Calcium salts of methionine kg. [10%] -
1
2930 90 30 --- Thio sulphonic acid kg. [10%] -
1
L-cystine (alpha-amino beta- kg. [10%] -
2930 90 40 --- thiopropionic acid)-sulphur containing
amino acid
1
2930 90 50 --- Sulphinic acid kg. [10%] -
1
2930 90 60 --- Sulphoxide kg. [10%] -
1
2930 90 70 --- Mercaptan kg. [10%] -
1
2930 90 80 --- Allyl isothiocyanate kg. [10%] -
--- Other:
1
2930 90 91 ---- Ethanol, 2,2'-thiobis- kg. [10%] -
3
[2930 90 92 Di-Methyl Amino ethanethiol kg. 10% -
Di-Methyl Amino ethanethiol kg. 10% -
2930 90 93
Hydrochloride
2930 90 94 Diethyl amino ethanethiol kg. 10% -
2930 90 95 Di-ethyl Amino ethanethiol hydrochloride kg. 10% -
O-Ethyl S-phenyl kg. 10% -
2930 90 96
ethylphosphonothiolothionate (fonofos)

1. Subs. by Act 22 of 2007, s. 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) (3) (4) (5)
Phosphorothioic acid, S[2 –(diethyl kg. 10% -]
2930 90 97
amino) ethyl] O, O-Diethyl ester
1
[2930 90 98 Dichloro diphenyl sulphone kg. 10% -]
2
2930 90 99 Other kg. [10%] -
3
[2931 OTHER ORGANO-INORGANIC
COMPOUNDS

2931 10 - Tetramethyl lead and tetraethyl lead:

2931 10 10 --- Tetramethyl lead kg. 10% -
2931 10 20 --- Tetraethyl lead kg. 10% -
2931 20 00 - Tributyltin compounds kg. 10% -
4
[- Other organo-phosphorous derivatives:
2931 3100 -- Dimethyl methylphosphonate kg. 10% -
2931 32 00 -- Dimethyl propylphosphonate kg. 10% -

2931 33 00 -- Diethyl ethylphosphonate kg. 10% -

Sodium 3-(trihydroxysilyl) propyl kg. 10% -

2931 34 00 --
methylphosphonate

2, 4, 6-Tripropyl-1, 3, 5, 2, 4, 6- kg. 10% -

2931 35 00 --
trioxatriphosphinane 2, 4, 6-trioxide

(5-Ethyl-2-methyl-2-oxido-1, 3, 2- kg. 10% -

2931 36 00 -- dioxaphosphinan-5-yl) methyl methyl
methylphosphonate

Bis[(5-ethyl-2-methyl-2-oxido-1, 3, 2- kg. 10% -

2931 37 00 -- dioxaphosphinan-5-yl) methyl]
methylphosphonate

Salt of methylphosphonic acid and kg. 10% -

2931 38 00 --
(aminoiminomethyl) urea (1: 1)

2931 39 00 -- Other kg. 10% -]

2931 90 - Other:

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) (3) (4) (5)
2931 90 10 --- Organo arsenic compounds kg. 10% -
2931 90 90 --- Other kg. 10% -]

2932 HETEROCYCLIC COMPOUNDS WITH

OXYGEN HETERO-ATOM(S) ONLY

Compounds containing an unfused furan

- ring (whether or not hydrogenated) in
the structure :
1
2932 11 00 -- Tetrahydrofuran kg. [10%] -
1
2932 12 00 -- 2-Furaldehyde (furfuraldehyde) kg. [10%] -
1
Furfuryl alcohol and tetrahydrofurfuryl kg. [10%] -
2932 13 00 --
alcohol
2
[2932 14 00 -- Sucralose kg. 10% -]
2932 19 -- Other:
1
2932 19 10 --- Hydroxy dibenzfuran carboxylic acid kg. [10%] -
3
[2932 19 90 --- Other kg. 10% -

2932 20 - Lactones:

Coumarin, methylcoumarins and Kg. 10% -

2932 20 10 ---
ethylcoumarins

2932 20 20 --- Phenolphthalein kg. 10% -

2932 20 90 --- Other Kg. 10% -]

1
2932 91 00 -- Isosafrole kg. [10%] -
1
2932 92 00 -- 1-(1,3-Benzodioxol-5-yl) propan-2- one kg. [10%] -
1
2932 93 00 -- Piperonal kg. [10%] -
1
2932 94 00 -- Safrole kg. [10%] -
1
2932 95 00 -- Tetrahydrocannabinols (all isomers) kg. [10%] -
4
[2932 99 -- Other:

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) (3) (4) (5)
2932 99 90 --- Other kg. 10% -]

2933 HETEROCYCLIC COMPOUNDS WITH

NITROGEN HETERO-ATOM(S) ONLY

Compounds containing an unfused

- pyrazole ring (whether or not
hydrogenated) in the structure:
1
2933 11 00 -- Phenazone (antipyrin) and its derivates Kg. [10%] -
2933 19 -- Other:
1
3-carboxy (para sulpho-phenyl)-5- kg. [10%] -
2933 19 10 ---
pyrazolone
1
1 (2,5- dichloro-4-sulpho phenyl)-3- kg. [10%] -
2933 19 20 ---
methyl-5-pyrazolone
1
3-methyl-1(4-sulpho-O-toluyl-5- kg. [10%] -
2933 19 30 ---
pyrazolone)
1
Phenylmethylpyrazolone kg. [10%] -
---
2933 19 40
1
1-phenyl-5-pyrazolone-3-carboxylic acid kg. [10%] -
2933 19 50 ---
ethylester
1
2933 19 60 --- 1-(m-sulphophenyl)-3-pyrazolone kg. [10%] -
1
2933 19 70 --- Analgin kg. [10%] -
1
2933 19 80 --- Oxyphenbutazon kg. [10%] -
2
[--- Other -
Fluoro-3-(difluoromethyl)-1-methyl- 1h- kg. 10% -
2933 19 91 ----
pyrazole-4-carbonyl fluoride
2933 19 99 --- Other kg. 10% -]
1
2933 21 00 -- Hydantoin and its derivatives kg. [10%] -
2933 29 -- Other:
1
2933 29 10 --- Tinidazole kg. [10%] -
1
2933 29 20 --- Metronidazole, metronidiazole benzoate kg. [10%] -
1
2933 29 30 --- Mebendazole kg. [10%] -
1
2933 29 40 --- Dimetridazole 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. 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
(1) (2) (3) (4) (5)
1
2933 29 50 --- Albendazole kg. [10%] -
1
2933 29 90 --- Other kg. [10%] -
Compounds containg an unfused
- pyridine ring (whether or not
hydrogenated) in the structure :
1
2933 31 00 -- Pyridine and its salts kg. [10%] -
1
2933 32 00 -- Piperidine and its salts kg. [10%] -
1
2933 33 00 -- Alfentanil (INN), anileridine (INN), kg. [10%] -
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
2933 39 -- Other:
-- Derivatives of pyridine:
1
2933 39 11 --- Amino pyridine kg. [10%] -
1
2933 39 12 ---- Alpha picoline (2-methyl pyridine) kg. [10%] -
1
2933 39 13 ---- Gamma picoline (4-methyl pyridine) kg. [10%] -
1
2933 39 14 ---- Chloropheniramine maleate kg. [10%] -
1
2933 39 15 ---- Diphenoxylate hydrochloride kg. [10%] -
1
2933 39 16 ---- Beta picoline (3-methyl pyridine kg. [10%] -
2
***
1
2933 39 18 ---- Lutidine (Dimethyl Pyridine kg. [10%] -
1
2933 39 19 ---- Other kg. [10%] -
1
2933 39 20 --- Piperidine and its derivatives 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. 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) (2) (3) (4) (5)
1
[2933 39 30 --- 1-Azabicyclo (2.2.2.) octan-3-ol or kg. 10% -
Quinuclidine-3-ol
2933 39 40 --- Benzene acetic acid, alpha - hydroxy- kg. 10% -]
alpha-phenyl, 1-azabicyclo[2.2.2.]oct- 3-
yl ester
2
2933 39 90 --- Other kg. [10%] -
- Compounds containing in the structure
a quinoline or isoquinoline ring-system
(whether or not hydrogenated), not
further fused :
2
2933 41 00 -- Levorphanol (INN) and its salts kg. [10%] -
2
2933 49 00 - Other kg. [10%] -
-- Compounds containing a pyrimidine ring
(whether or not hydrogenated) or
piperazine ring in the structure :
2
2933 52 00 -- Malonylurea (barbituric acid) and its kg. [10%] -
salts
2
2933 53 00 -- Allobarbital (INN), amobarbital (INN), kg. [10%] -
barbital (INN), butalbital (INN),
butobarbital (INN), cyclobarbital (INN),
methylphenobarbital (INN),
pentobarbital (INN), secbutabarbital
(INN), phenobarbital (INN),
secobarbital (INN), and vinylbital
(INN); salts thereof
2
2933 54 00 -- Other derivatives of malonylurea kg. [10%] -
(barbituric acid); salts thereof
2
2933 55 00 -- Loprazolam (INN), mecloqualone kg. [10%] -
(INN), methaqualone (INN) and
zipeprol (INN); salts thereof
2933 59 -- Other:
2
2933 59 10 --- Aminophylline (cordophylin kg. [10%] -
2
2933 59 20 --- Trimethoprim kg. [10%] -
2
2933 59 30 --- Diethyl carbamazine citrate kg. [10%] -

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) (2) (3) (4) (5)
1
2933 59 40 --- 1-Amino-4-Methyl piperazine kg. [10%] -
1
2933 59 90 --- Other kg. [10%] -
- Compounds containing an unfused
triazine ring (whether or not
hydrogenated) in the structure :
1
2933 61 00 -- Melamine kg. [10%] -
2933 69 -- Other:
1
2933 69 10 --- Cyanuric acid and its salts kg. [10%] -
2
[2933 69 20 ---- 4-[4, 6-bis(2, 4-dimethylphenyl)-1, kg. 10% -
3, 5-triazine-2-yl]-1, 3-benzenediol

2933 69 30 ---- Tris(2-hydroxyethyl) isocyanurate kg. 10% -

2933 69 40 ---- Ethylhexyltriazone kg. 10% -

2933 69 50 2, 4, 6-tri(2,4-dyhydroxyl-3- kg. 10% -]

methylphenyl)-1, 3, 5-triazine
1
2933 69 90 --- Other kg. [10%] -

- Lactams:
3 3
2933 71 00 -- 6-Hexanelactam (epsilon- caprolactam kg. [10%] [10%]
1
2933 72 00 -- Clobazam (INN) and methyprylon kg. [10%] -
(INN)
4
[2933 79 -- Other lactams: -

2933 79 10 N-methyl-2-pyrrolidone kg. 10% -

2933 79 20 N-ethyl-2-pyrrolidone kg. 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) (4) (5)
2
2933 91 00 -- Alprazolam (INN), camazepam (INN) kg. [10%] -
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
3
[2933 92 00 -- Azinphos-methyl (ISO) kg. 10% -]
4
[2933 99 -- Other:
2933 99 10 -- Imidazo pyridine methyl amine kg. 10% -
2933 99 90 --- Other kg. 10% -]
2934 - NUCLEIC ACIDS AND THEIR SALTS;
WHETHER OR NOT CHEMICALLY
DEFINED; OTHER HETEROCYCLIC
COMPOUNDS
2
2934 10 00 - Compounds containing an unfused kg. [10%] -
thiazole ring (whether or not
hydrogenated) in the structure
2
2934 20 00 - Compounds containing in the structure a kg. [10%] -
benzothiazole ring- system (whether or
not hydrogenated) not further fused
2
2934 30 00 - Compounds containing in the structure a kg. [10%] -
kg. Phenothiazine ring- system (whether
or not hydrogenated) not further fused
- Other:

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
(1) (2) (3) (4) (5)
2
2934 91 00 -- Aminorex (INN), brotizolam (INN), kg. [10%] -
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 -- Other: -
2934 99 10 --- Chloro thiophene-2-carboxylic acid kg. 10% -
2934 99 20 --- Morpholine kg. 10% -
2934 99 90 --- Other kg. 10% -]
4
[2935 SULPHONAMIDES
2935 10 00 - N-Methylperfluorooctane sulphonamide kg. 10% -
2935 20 00 - N-Ethylperfluorooctane sulphonamide kg. 10% -
2935 30 00 - N-Ethyl-N-(2-hydroxyethyl) kg. 10% -
perfluorooctane sulphonamide
2935 40 00 - N-(2-Hydroxyethyl)-N- kg. 10% -
methylperfluorooctane sulphonamide

2935 50 00 - Other perfluorooctane sulphonamides kg. 10% -

2935 90 - Other:

--- Sulphamethoxazole, sulphafurazole,

sulphadiazine, sulphadimidine,
sulphacetamide:

2935 90 11 ---- Sulphamethoxazole kg. 10% -

2935 90 12 ---- Sulphafurazole kg. 10% -

2935 90 13 ---- Sulphadiazine kg. 10% -

2935 90 14 ---- Sulphadimidine 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) (3) (4) (5)
2935 90 15 ---- Sulphacetamide kg. 10% -
Sulphamethoxypyridarine,
sulphamethiazole, sulphamoxole,
sulphamide:
2935 90 21 ---- Sulphamethoxypyridarine kg. 10% -
2935 90 22 ---- Sulphamethiazole kg. 10% -
2935 90 23 ---- Sulphamoxole kg. 10% -
2935 90 24 ---- Sulphamide kg. 10% -
2935 90 90 --- Other kg. 10% -]
XI.-PROVITAMINS, VITAMINS AND
HORMONES
2936 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
1
***
- Vitamins and their derivatives, unmixed:
2 2
2936 21 00 -- Vitamin A and their derivatives kg. [10%] [10%]
2936 22 -- Vitamin B1and its derivatives:
2 2
2936 22 10 --- Vitamin B1[Thiamine(INN), aneurine] kg. [10%] [10%]
and its salts
2 2
2936 22 90 --- Other kg. [10%] [10%]
2936 23 -- VitaminB2and its derivatives:
2 2
2936 23 10 -- Vitamin B2[Riboflavin(INN), lactoflavin] kg. [10%] [10%]
and its salts
2 2
2936 23 90 --- Other kg. [10%] [10%]
2 2
2936 24 00 -- D- or DL-Pantothenic acid (Vitamin kg. [10%] [10%]
B3or Vitamin B5) and its derivatives
2 2
2936 25 00 -- Vitamin B6and its derivatives kg. [10%] [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) (2) (3) (4) (5)
2936 26 -- Vitamin B12 and its derivatives:
1 1
2936 26 10 -- Vitamin B12(Cyanocobalamin (INN)) kg. [10%] [10%]
1 1
2936 26 90 -- Other kg. [10%] [10%]
1 1
2936 27 00 -- Vitamin C (Ascorbic acid) and its kg. [10%] [10%]
derivatives
1 1
2936 28 00 -- Vitamin E and its derivatives kg. [10%] [10%]
2936 29 -- Other vitamins and their derivatives:
1 1
2936 29 10 --- Folic acid (Vitamin B9) kg. [10%] [10%]
1 1
2936 29 20 --- Nicotinic acid and nicotinamide kg. [10%] [10%]
(niacinamide or niacine)
1 1
2936 29 30 --- Vitamin K (menaphthonum BP) kg. [10%] [10%]
1 1
2936 29 40 --- Vitamin D kg. [10%] [10%]
1 1
2936 29 50 --- Vitamin H (Biotin) kg. [10%] [10%]
1 1
2936 29 90 --- Other kg. [10%] [10%]
1 1
2936 90 00 - Other, including natural concentrates kg. [10%] [10%]
2937 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 :
1 1
2937 11 00 -- Somatotropin, its derivatives and kg. [10%] [10%]
structural analogues
1 1
2937 12 00 -- Insulin and its salts kg. [10%] [10%]
1 1
2937 19 00 -- Other kg. [10%] [10%]
- Steroidal hormones, their derivatives
and structural analogues:

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) (2) (3) (4) (5)
2937 21 00 -- Cortisone, hydrocortisone, 1[prednisone kg. 2
[10%] 2
[10%]
(dehydrocortisone)] and prednisolone
(dehydrohydrocortisone)
2 2
2937 22 00 -- Halogenated derivatives of kg. [10%] [10%]
corticosteroidal harmones
2 2
2937 23 00 -- Oestrogens and progestogens kg. [10%] [10%]
3
[2937 29 00 -- Other Kg. 10% 10%
4
***
2937 50 00 - Prostaglandins, thromboxanes, Kg. 10% 10%
leukotrienes, their derivatives and
structural analogues
2937 90 - Other:
--- Catecholamine hormones, their
derivatives and structural analogues:
5
2937 90 11 ---- [Epinephrine] Kg. 10% 10%
2937 90 19 ---- Other Kg. 10% 10%
2937 90 20 --- Amino-acid derivatives Kg. 10% 10%
2937 90 90 --- Other Kg. 10% 10% ]
XII.-GLYCOSIDES AND 6***
ALKALOIDS, NATURAL OR
REPRODUCED BY SYNTHESIS, AND
THEIR SALTS, ETHERS, ESTERS AND
OTHER DERIVATIVES
2938 GLYCOSIDES, NATURAL OR
REPRODUCED BY SYNTHESIS AND
THEIR SALTS, ETHERS, ESTERS AND
OTHER DERIVATIVES
2
2938 10 00 - Rutoside (rutin) and its derivatives kg. [10%] -
2938 90 - Other:
2
2938 90 10 --- Digoxin kg. [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) (2) (3) (4) (5)
1
2938 90 20 --- Digitalis glycosides kg. [10%] -
1
2938 90 90 --- Oher kg. [10%] -
2
[2939 ALKALOIDS, NATURAL OR
REPRODUCED BY SYNTHESIS, AND
THEIR SALTS, ETHERS, ESTERS AND
OTHER DERIVATIVES ]
- Alkaloids of opium and their
derivatives; salts thereof :
1
2939 11 00 -- Concentrates of poppy straw; kg. [10%] -
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
3 4 1
[2939 19 00 -- [Other]; kg. [10%] --
2939 20 -- Alkaloid of cinchona and their
derivatives; salts thereof:
1
2939 20 10 -- Quinine alkaloids kg. [10%] --
1
2939 20 20 -- Quinine hydrochloride kg. [10%] --
1
2939 20 30 -- Quinine sulphate kg. [10%] --
1
2939 20 40 -- Chloroquine phosphate kg. [10%] --
5
2939 20 50 [***]
1
2939 20 90 -- Other kg. [10%] -]
1
2939 29 10 --- Benzeneacetic acid, alpha-hydroxy- kg. [10%] -
alpha-phenyl, 1- azabicyclo[2.2.2.]oct-3-
yl ester

1. Subs. by Act 22 of 2007, s. 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) (3) (4) (5)
1
2939 29 90 --- Other kg. [10%] -
1
2939 30 00 - Caffeine and its salts kg. [10%] -
- Ephedrines and their salts:
2939 41 -- Ephedrine and its salts:
2 2
2939 41 10 --- Ephedrine alkaloids kg. [10%] [10%]
2 2
2939 41 20 --- Ephedrine hydrochloride kg. [10%] [10%]
2 2
2939 41 90 --- Other kg. [10%] [10%]
2 2
2939 42 00 -- Pseudoephedrine (INN) and its salts kg. [10%] [10%]
2 2
2939 43 00 -- Cathine (INN) and its salts kg. [10%] [10%]
3
[2939 44 00 -- Norephedrine and its salts Kg. 10% -]
2 2
2939 49 00 -- Other kg. [10%] [10%]
- Theophylline and
aminophylline(theophyllineethylene-
diamine) and their derivatives; salts
thereof :
2 2
2939 51 00 -- Fenetylline (INN) and its salts kg. [10%] [10%]
2 2
2939 59 00 -- Other kg. [10%] [10%]
- Alkaloids of rye ergot and their
derivatives; salts thereof:
2939 61 -- Ergometrine (INN) and its salts:
1
2939 61 10 --- Ergometrine (INN) kg. [10%] -
1
2939 61 90 --- Other kg. [10%] -
2939 62 -- Ergotamine (INN) and its salts:
1
2939 62 10 --- Ergotamine tartrate kg. [10%] -
1
2939 62 90 --- Other kg. [10%] -
1
2939 63 00 -- Lysergic acid and its salts kg. [10%] -
4
[2939 69 00 -- Other kg. 10% -
- Other, of vegetal origin:

1. Subs. by Act 22 of 2007, s. 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) (3) (4) (5)
2939 71 00 -- Cocaine, ecgonine, levometamfetamine, kg. 10% -
metamfetamine (INN), metamfetamine
racemate; salts, esters and other
derivatives thereof
1
[2939 79 -- Other:
2939 79 10 --- Nicotine kg. 10% -
2939 79 90 Other kg. 10% -]
2939 80 00 - Other kg. 10% -]
XIII.-OTHER ORGANIC COMPOUNDS
2
2940 00 00 SUGARS, CHEMICALLY PURE, OTHER kg. [10%] -
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
2941 ANTIBIOTICS

2941 10 - Penicillins and their derivative with a

penicillanic acid structure; salts
thereof:
3 3
2941 10 10 --- Penicillins and its salts (e.g.procaine kg. [10%] [10%]
penicillin, penicillin G-potassium)
3 3
2941 10 20 --- Ampicilline and its salts kg. [10%] [10%]
3 3
2941 10 30 --- Amoxycilline and its salts kg. [10%] [10%]
3 3
2941 10 40 --- Cioxacilline and its salts kg. [10%] [10%]
3 3
2941 10 50 --- 6-APA kg. [10%] [10%]
3 3
2941 10 90 --- Other kg. [10%] [10%]
2941 20 --- Streptomycins and their derivatives;
salts thereof:
3 3
2941 20 10 --- Streptomycin kg. [10%] [10%]
3 3
2941 20 90 --- Other kg. [10%] [10%]
2941 30 - 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) (3) (4) (5)
1 1
2941 30 10 --- Doxycycline and its salts kg. [10%] [10%]
1 1
2941 30 20 --- Tetracycline/oxytetra-cycline and their kg. [10%] [10%]
salts
1 1
2941 30 90 --- Other kg. [10%] [10%]
1 1
2941 40 00 - Chloramphenicol and its derivatives; kg. [10%] [10%]
salts thereof
1 1
2941 50 00 - Erythromycin and its derivatives; salts kg. [10%] [10%]
thereof
2941 90 - Other:
--- Rifampicin and its salts:
1 1
2941 90 11 -- Rifampicin kg. [10%] [10%]
1 1
2941 90 12 ---- 3 Formyl Rifa S V(Rifa int) kg. [10%] [10%]
1 1
2941 90 13 ---- Rifa S or Rifa S Sodium (Rifaint) kg. [10%] [10%]
1 1
2941 90 14 ---- 1-Amino-4-Methyl piperazine (Rifaint) kg. [10%] [10%]
1 1
2941 90 19 ---- Other kg. [10%] [10%]
1 1
2941 90 20 --- Cephalexin and its salts kg. [10%] [10%]
1 1
2941 90 30 --- Ciprofloxacine and its salts kg. [10%] [10%]
1 1
2941 90 40 --- Gentamycin and its salts kg. [10%] [10%]
1 1
2941 90 50 --- Neomycin kg. [10%] [10%]
1 1
2941 90 60 --- Norfloxacin and its salts kg. [10%] [10%]
1 1
2941 90 90 --- Other kg. [10%] [10%]
2942 OTHER ORGANIC COMPOUNDS
2942 00 - Other organic compounds:
--- Cefadroxil and its salts, ibuprofane,
nifedipine, ranitidine, danes salt of D(-)
phenyl glycine,D(-) para hydroxy dane's
salts:
2
2942 00 11 ---- Cefadroxil and its salts kg. [10%] -
2
2942 00 12 ---- Ibuprofane kg. [10%] -
2
2942 00 13 ---- Nifedipine kg. [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) (3) (4) (5)
1
2942 00 14 ---- Ranitidine kg. [10%] -
1
2942 00 15 ---- Danes salt of D(-) phenyl glycine kg. [10%] -
1
2942 00 16 ---- D(-) para hydroxy dane's salts kg. [10%] -
--- Timolo maleate, terbutoline sulphate,
D(-)phenyl glycin chloride HCL
(DPGCH) imipramine HCl,
amitryptyline HCl, cysteanune HCl,
atenolol, propronalol :
1
2942 00 21 ---- Timolo maleate kg. [10%] -
1
2942 00 22 ---- Terbutoline sulphate kg. [10%] -
1
2942 00 23 ---- D(-) phenyl glycin chloride HCL kg. [10%] -
(DPGCH)
1
2942 00 24 ---- Imipramine HCl kg. [10%] -
1
2942 00 25 ---- Amitryptyline HCl kg. [10%] -
1
2942 00 26 ---- Cysteanune HCl kg. [10%] -
1
2942 00 27 ---- Atenolol, propronalol kg. [10%] -
--- Diloxanide furoate, cimetidine,
oxyclozanide, famotidine:
1
2942 00 31 ---- Diloxanide furoate kg. [10%] -
1
2942 00 32 ---- Cimetidin kg. [10%] -
1
2942 00 33 ---- Oxyclozanide kg. [10%] -
1
2942 00 34 ---- Famotidine kg. [10%] -
1
2942 00 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).

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).]
[2. For the purposes of heading 3002, the expression “immunological products” applies to peptides
8

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
Standard Preferential
Areas
(1) (2) (3) (4) (5)

3001 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
1
* * * * * *

3001 20 - Extracts of glands or other organs or of

their secretions :
2 2
3001 20 10 - Liquid extracts of liver kg. [10%] [10%]

2 2
3001 20 20 - Liver extracts, dry kg. [10%] [10%]
2 2
3001 20 30 - Snake venom kg. [10%] [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) (2) (3) (4) (5)
1 1
3001 20 90 - Other kg. [10%] [10%]
3001 90 - Other:
1 1
3001 90 10 --- Of human origin kg. [10%] [10%]

--- Other:
1 1
3001 90 91 - Heparin and its salts kg. [10%] [10%]
1 1
3001 90 99 - Other kg. [10%] [10%]
2
3002 [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]
3 4
[3002 10 [- Antisera, other blood fractions and
immunological products, whether or not
modified or obtained by biotechnological
processes:
3002 11 00 Malaria diagnostic test kits kg. 10% 10%

3002 12 -- Antisera and other blood fractions:

3002 12 10 --- For diphtheria kg. 10% 10%

3002 12 20 --- For tetanus kg. 10% 10%

3002 12 30 --- For rabies kg. 10% 10%

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) (3) (4) (5)

3002 12 90 --- Other kg. 10% 10%

3002 13 -- Immunological products, unmixed, not put

up in measured doses or in forms or
packings for retail sale:
3002 13 10 --- Immunological products, unmixed, not put kg. 10% 10%
up in measured doses or in forms or
packings for retail sale
3002 14 -- Immunological products, mixed, not put
up in measured doses or in forms or
packings for retail sale:
3002 14 10 --- Immunological products, mixed, not put kg. 10% 10%
up in measured doses or in forms or
packings for retail sale
3002 15 00 -- Immunological products, put up in kg. 10% 10%
measured doses or in forms or packings
for retail sale
3002 19 00 -- Other kg. 10% 10%]

3002 20 - Vaccines for human medicine:

- Single vaccines:
1 1
3002 20 11 - For cholera and typhoid kg. [10%] [10%]
1 1
3002 20 12 - For hepatitis kg. [10%] [10%]
1 1
3002 20 13 - For tetanus kg. [10%] [10%]
1 1
3002 20 14 - For polio kg. [10%] [10%]
1 1
3002 20 15 - For tuberculosis kg. [10%] [10%]
1 1
3002 20 16 - For rabies kg. [10%] [10%]
1 1
3002 20 17 - For Japanese encephalitis kg. [10%] [10%]
1 1
3002 20 18 - For whopping cough (pertusis) kg. [10%] [10%]

1 1
3002 20 19 - Other 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 3002 (w.e.f. 11-5-2007).
5
(1) (2) (3) (4) (5)

- Mixed vaccines:
1 1
3002 20 21 - For diphtheria, pertusis and tetanus (DPT) kg. [10%] [10%]
1 1
3002 20 22 - For diphtheria and tetanus (DT) kg. [10%] [10%]
1 1
3002 20 23 - For measles, mumps and rubella (MMR) kg. [10%] [10%]
1 1
3002 20 24 - For typhoid-paratyphoid (TAB) or typhoid kg. [10%] [10%]
paratyphoid-cholera (TABC)
1 1
3002 20 29 - Other kg. [10%] [10%]
1 1
3002 30 00 - Vaccines for veterinary medicine kg. [10%] [10%]

3002 90 - Other:
1 1
3002 90 10 - Human blood kg. [10%] [10%]
1 1
3002 90 20 - Animal blood prepared for therapeutic, kg. [10%] [10%]
prophylactic or diagnostic uses
1 1
3002 90 30 - Cultures of micro-organisms (excluding kg. [10%] [10%]
yeast)
1 1
3002 90 40 - Toxins kg. [10%] [10%]
1 1
3002 90 90 --- Other kg. [10%] [10%]
3003 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
1 1
3003 10 00 - Containing penicillins or derivatives kg. [10%] [10%]
thereof, with a penicillanic acid structure,
or streptomycins or their derivatives
2
[3003 20 00 - Other, containing antibiotics kg. 10% 10%

- Other, containing hormones or other

products of heading 2937:

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) (3) (4) (5)

3003 31 00 -- Containing insulin kg. 10% 10%

3003 39 00 -- Other kg. 10% 10%

- Other, containing alkaloids or derivatives

thereof:
3003 41 00 -- Containing ephedrine or its salts kg. 10% 10%

3003 42 00 -- Containing pseudoephedrine (INN) or its kg. 10% 10%

salts
3003 43 00 -- Containing norephedrine or its salts kg. 10% 10%

3003 49 00 -- Other kg. 10% 10%

3003 60 00 - Other, containing antimalarial active kg. 10% 10%]

principles described in Sub-heading
Note 2 to this Chapter
3003 90 - Other:

- Ayurvedic, Unani, Siddha,

Homoeopathic or Bio-chemic systems
medicaments:
1
3003 90 11 - Of Ayurvedic system kg. [10%] 1[10%]
1 1
3003 90 12 - Of Unani system kg. [10%] [10%]
1 1
3003 90 13 - Of Siddha system kg. [10%] [10%]
1 1
3003 90 14 - Of Homoeopathic system kg. [10%] [10%]
1 1
3003 90 15 - Of Bio-chemic system kg. [10%] [10%]

- Menthol crystals and milk of magnesia:

1 1
3003 90 21 - Menthol crystals kg. [10%] [10%]
1 1
3003 90 22 - Milk of magnesia 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 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:
1 1
3003 90 31 - Bovine albumin and drugs of animal kg. [10%] [10%]
origin
1 1
3003 90 32 - Merbromine national formulary XII kg. [10%] [10%]
(mercurochrome)
1 1
3003 90 33 - Calcium sennoside kg. [10%] [10%]
1 1
3003 90 34 - Anaesthetic agents used in human or kg. [10%] [10%]
veterinary medicine or surgery
1 1
3003 90 35 - Aluminium hydroxide gel kg. [10%] [10%]
2 1 1
[3003 90 36 - Ketamine kg. [10%] [10%]]
1 1
3003 90 90 - Other kg. [10%] [10%]
3004 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
3004 10 - Containing penicillins or derivatives
thereof, with a penicillanic acid
structure, or streptomycins or their
derivatives:
3 3
3004 10 10 - Penicillins kg. [10%] [10%]
3 3
3004 10 20 - Ampicillin kg. [10%] [10%]

3 3
3004 10 30 - Amoxycillin 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 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) (2) (3) (4) (5)
1 1
3004 10 40 --- Becampicillin kg. [10%] [10%]
1 1
3004 10 50 --- Cloxacillin kg. [10%] [10%]
1 1
3004 10 60 --- Ampicillin and cloxacillin combinations kg. [10%] [10%]
1 1
3004 10 70 --- Streptomycin kg. [10%] [10%]
1 1
3004 10 90 --- Other kg. [10%] [10%]
2
[3004 20 -- Other, containing antibiotics:]

- Cephalosporins and their derivatives:

1 1
3004 20 11 - Cefazolin kg. [10%] [10%]
1 1
3004 20 12 - Cephalexin kg. [10%] [10%]
1 1
3004 20 13 - Ciprofloxacin kg. [10%] [10%]
1 1
3004 20 14 - Cefoxitin kg. [10%] [10%]
1 1
3004 20 19 - Other kg. [10%] [10%]
1 1
3004 20 20 - Sulfonamides and cotrimoxazole kg. [10%] [10%]

--- Fluoroquinolones:
1 1
3004 20 31 - Norfloxacin kg. [10%] [10%]
1 1
3004 20 32 - Nalidixic acid kg. [10%] [10%]
1 1
3004 20 33 - Ciprofloxacin kg. [10%] [10%]
1 1
3004 20 34 - Ofloxacin kg. [10%] [10%]
1 1
3004 20 39 - Other kg. [10%] [10%]

- Tetracyclines:
1 1
3004 20 41 - Chlortetracyclin kg. [10%] [10%]
1 1
3004 20 42 - Oxytetracycline 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 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) (2) (3) (4) (5)
1 1
3004 20 49 - Other kg. [10%] [10%]
1 1
3004 20 50 - Chloramphenicol kg. [10%] [10%]

- Macrolide:
1 1
3004 20 61 - Erythromycin kg. [10%] [10%]
1 1
3004 20 62 - Roxithromycin kg. [10%] [10%]
1 1
3004 20 63 - Clarithromycin kg. [10%] [10%]
1 1
3004 20 64 - Azithromycin kg. [10%] [10%]
1 1
3004 20 69 - Other kg. [10%] [10%]
1 1
3004 20 70 - Cefadroxil kg. [10%] [10%]

- Other:
1 1
3004 20 91 - Isoniazid kg. [10%] [10%]
1 1
3004 20 92 - Rifampicin kg. [10%] [10%]
1 1
3004 20 93 - Pyrazinamide kg. [10%] [10%]
1 1
3004 20 94 - Ethambutol kg. [10%] [10%]
1 1
3004 20 95 - Clindamycin kg. [10%] [10%]
1 1
3004 20 96 - Vancomycin kg. [10%] [10%]
1 1
3004 20 97 - Polymyxin B and colistin kg. [10%] [10%]
2
[3004 20 99 ---- Other kg. 10% 10%

- Other, containing 3[hormones or other

products] of heading 2937:
3004 31 -- Containing insulin:]
1 1
3004 31 10 - Insulin injection kg. [10%] [10%]
1 1
3004 31 90 - Other 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 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) (2) (3) (4) (5)
2 2
3004 32 00 - Containing corticosteroid hormones, kg. [10%] [10%]
their derivatives 1[or] structural
analogues
3004 39 - Other:
- Pituitary hormones; prednisolone;
dexamethasone; danazol; other
progestogen and oestogen group
hormones:
2 2
3004 39 11 - Pituitary hormones kg. [10%] [10%]
2 2
3004 39 12 - Prednisolone kg. [10%] [10%]
2 2
3004 39 13 - Dexamethasone kg. [10%] [10%]
2 2
3004 39 14 - Danazol kg. [10%] [10%]
2 2
3004 39 19 - Other progestogen and oestogen group kg. [10%] [10%]
hormones
- Gonadotrophins and luteinising
hormone:
2 2
3004 39 21 - Gonadotrophins kg. [10%] [10%]
2 2
3004 39 22 - Luteinising hormone kg. [10%] [10%]
2 2
3004 39 90 - Other kg. [10%] [10%]
3
3004 40 [- Other, containing alkaloids or
derivatives thereof:
3004 41 00 -- Containing ephedrine or its salts kg. 10% 10%

3004 42 00 -- Containing pseudoephedrine (INN) or its kg. 10% 10%

salts
3004 43 00 -- Containing norephedrine or its salts kg. 10% 10%

3004 49 -- 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) (2) (3) (4) (5)
3004 49 20 --- Caffein and salts thereof kg. 10% 10%

3004 49 30 --- Codeine and derivatives, with or without kg. 10% 10%
ephidrine hydrochloride
3004 49 40 --- Ergot preparations, ergotamine and salts kg. 10% 10%
thereof
3004 49 50 --- Papavarine hydrochloride kg. 10% 10%

3004 49 60 --- Bromohexin and solbutamol kg. 10% 10%

3004 49 70 --- Theophylline and salts thereof kg. 10% 10%

3004 49 90 --- Other kg. 10% 10%]

1
[3004 50 - Other, containing vitamins or other
products of heading 2936:]
2 2
3004 50 10 - Heamatinics and erythropoietin kg. [10%] [10%]
preparations
2 2
3004 50 20 - Preparations of minerals and their kg. [10%] [10%]
supplements
- Preparations of vitamins:
2 2
3004 50 31 - Of vitamin A kg. [10%] [10%]
2 2
3004 50 32 - Of vitamin B1and B2and salts thereof kg. [10%] [10%]
2 2
3004 50 33 - Of vitamin B9 kg. [10%] [10%]
2 2
3004 50 34 - Of vitamin B12 kg. [10%] [10%]
2 2
3004 50 35 - Of vitamin C kg. [10%] [10%]
2 2
3004 50 36 - Of vitamin D kg. [10%] [10%]
2 2
3004 50 37 - Of vitamin E kg. [10%] [10%]
2 2
3004 50 39 - Other kg. [10%] [10%]
2 2
3004 50 90 - Other kg. [10%] [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) (3) (4) (5)
1
[3004 60 00 - Other, containing antimalarial active kg. 10% 10%]
principles described in Sub-heading
Note 2 to this Chapter
3004 90 - Other:
--- Ayurvedic, Unani, Homoeopathic,
Siddha or Bio-chemic systems
medicaments, put up for retail sale:
2 2
3004 90 11 - Of Ayurvedic system kg. [10%] [10%]
2 2
3004 90 12 - Of Unani system kg. [10%] [10%]
2 2
3004 90 13 - Of Siddha system kg. [10%] [10%]
2 2
3004 90 14 - Of Homoeopathic system kg. [10%] [10%]
2 2
3004 90 15 - Of Bio-chemic system kg. [10%] [10%]

- Anthelmintics drugs; antiamoebic and

other antiprotozal drugs; antifungal
drugs:
2 2
3004 90 21 - Anthelmintics and preparations thereof kg. [10%] [10%]
2 2
3004 90 22 - Metronidazole kg. [10%] [10%]
2 2
3004 90 23 - Tinidazole kg. [10%] [10%]
2 2
3004 90 24 - Secnidazole kg. [10%] [10%]
2 2
3004 90 25 - Diluxamide furoate kg. [10%] [10%]
2 2
3004 90 26 - Sodium stibogluconate kg. [10%] [10%]
2 2
3004 90 27 - Pentamidine kg. [10%] [10%]
2 2
3004 90 29 - Other kg. [10%] [10%]

- Antihistaminics drugs; antacids

preparations; antiulcer drugs;
antiemitics and other gastrointestinal
drugs:

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) (3) (4) (5)
1 1
3004 90 31 - Promethazine, chlorpheniramine, kg. [10%] [10%]
astemizole and ceteirizine
1 1
3004 90 32 - Sodium bicarbonate, magnesium kg. [10%] [10%]
hydroxide (milk of magnesia),
magnesium carbonate, magnesium
trisilicate, aluminium hydroxide gel,
magaldarate and combinations thereof
1 1
3004 90 33 - Cimetidine, rantidine, nizatidine and kg. [10%] [10%]
roxatidine
1 1
3004 90 34 - Omeprazole and lansoprazole kg. [10%] [10%]
1 1
3004 90 35 - Dicyclomine, metoclopramide and kg. [10%] [10%]
dexame thasone and ondansetron
1 1
3004 90 36 - Chenodiol and ursodiol kg. [10%] [10%]
1 1
3004 90 39 - Other kg. [10%] [10%]

- Anticancer drugs:
1 1
3004 90 41 - Cyclophosphamide kg. [10%] [10%]
1 1
3004 90 42 - Methotrexate, 5-fluorouracil(5-FU) and kg. [10%] [10%]
ftorafur
1 1
3004 90 43 - Bincristine and vinblastine kg. [10%] [10%]
1 1
3004 90 44 - Paclitaxel and docetaxel kg. [10%] [10%]
1 1
3004 90 45 - Etoposide kg. [10%] [10%]
1 1
3004 90 46 - Actinomycin D Dactinomycin and kg. [10%] [10%]
doxorubicin
1 1
3004 90 47 - L-Asparaginase, cisplatin and kg. [10%] [10%]
carboplatin
1 1
3004 90 48 - Tamoxifen kg. [10%] [10%]
1 1
3004 90 49 - Other 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 3004 (w.e.f. 11-5-2007).
14
(1) (2) (3) (4) (5)

--- Antitubercular drugs; antileprotic

drugs; antimalarial drugs:
1 1
3004 90 51 - Isoniazid kg. [10%] [10%]
1 1
3004 90 52 - Rifampicin kg. [10%] [10%]
1 1
3004 90 53 - Pyrazinamide and ethambutol kg. [10%] [10%]
1 1
3004 90 54 - Streptomycin kg. [10%] [10%]
1 1
3004 90 55 - Dapsone (DDS), acedapsone kg. [10%] [10%]
(DADDS), solopsone and clofazimine
3004 90 56 - Chloroquine, amodiaquine, 1 1
kg. [10%] [10%]
mefloquine, quinine, chloroguamide,
pyrimethamine
3004 90 57 - Other antitubercular drugs 1 1
kg. [10%] [10%]
3004 90 58 - Other antileprotic drugs 1 1
kg. [10%] [10%]
3004 90 59 - Other antimalarial drugs 1 1
kg. [10%] [10%]
- Nonsteroidal antiinflammatory,
analgesics and antipyratic drugs:
3004 90 61 - Analgin with or without other 1 1
kg. [10%] [10%]
compounds kg. such as paracetamol
3004 90 62 - Acetyl salicylic acid (aspirin) and 1 1
kg. [10%] [10%]
formulations thereof
3004 90 63 - Ibuprofen with or without paracetamol 1 1
kg. [10%] [10%]
or other compounds
3004 90 64 - Oxyphen butazone, phenyl butazone 1 1
kg. [10%] [10%]
and formulations thereof
3004 90 65 - Indomethacin 1 1
kg. [10%] [10%]
3004 90 66 - Mephenamic acid, dactofenac sodium, 1 1
kg. [10%] [10%]
piroxicam, tenoxicam and meloxicam
3004 90 67 - Ketorolac, nimesulide, nabumetone 1 1
kg. [10%] [10%]
and nefopam

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) (2) (3) (4) (5)
1 1
3004 90 69 - Other kg. [10%] [10%]

- Antihypertensive drugs:
1 1
3004 90 71 - Captopril, enalapril, lisinopril, kg. [10%] [10%]
perindopril and ramipril
1 1
3004 90 72 - Verapamil, nifedipine, amlodipine and kg. [10%] [10%]
lacidipine
1 1
3004 90 73 - Losartan kg. [10%] [10%]
1 1
3004 90 74 - Propranolol, metoprolol, atenolol and kg. [10%] [10%]
labetalol
1 1
3004 90 75 - Prazosin, terazosin, phentolamine and kg. [10%] [10%]
phenoxybenzamine
1 1
3004 90 76 - Clonidine, methyldopa kg. [10%] [10%]
1 1
3004 90 77 - Hydralazine, minoxidil and diazoxide kg. [10%] [10%]
1 1
3004 90 79 - Other kg. [10%] [10%]

- 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 :
1 1
3004 90 81 - Phenobarbitone, mephobarbitone, kg. [10%] [10%]
primidone, phenytoin, carbamazepine
ethosuccimide, valporic acid ( sodium
valporate), diazepam, lamotrigine,
gabapentin, bigabatrin, phenacemide,
trimethadione and acetazolamide
1 1
3004 90 82 - Other antiepileptic drugs kg. [10%] [10%]
1 1
3004 90 83 - Sulpha drugs not elsewhere specified or kg. [10%] [10%]
included

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)
1 1
3004 90 84 - Preparations of enzymes kg. [10%] [10%]
1 1
3004 90 85 - Veterinary medicinal preparations, not kg. [10%] [10%]
for human use, not elsewhere specified
or included
3004 90 86 - Oral rehydration salts kg. 1
[10%] 1
[10%]
3004 90 87 - Antibacterial formulations, not kg. 1
[10%] 1
[10%]
elsewhere specified or included
3004 90 88 - Sedatives kg. 1
[10%] 1
[10%]
3004 90 89 - Tranquilizers kg. 1
[10%] 1
[10%]
- Other:

3004 90 91 - Salbutamol, terbutaline, ephedrine, kg. 1

[10%] 1
[10%]
salmeterol and methyl xanthimes
3004 90 92 - Plasma expanders kg. 1
[10%] 1
[10%]
3004 90 93 - Chloropheniramine maleate, with or kg. 1
[10%] 1
[10%]
without other compounds (excluding
steriods and alkaloids)
3004 90 94 - Theophylline, aminophylline and other kg. 1
[10%] 1
[10%]
broncho dilators
3004 90 95 - Carcino-chemotherapeutic drugs not kg. 1
[10%] 1
[10%]
elsewhere specified or included
2
[3004 90 96 - Ketamine kg. 1
[10%] 1
[10%]]
3004 90 99 - Other kg. 1
[10%] 1
[10%]
3005 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
(1) (2) (3) (4) (5)
3005 10 - Adhesive dressings and other articles
having an adhesive layer:
1
3005 10 10 --- Adhesive guaze kg. [10%] -
1
3005 10 20 --- Adhesive tape kg. [10%] -
1
3005 10 90 --- Other kg. [10%] -
3005 90 - Other:
1
3005 90 10 - Cotton wool, medicated kg. [10%] -
1
3005 90 20 - Poultice of kaolin kg. [10%] -
1
3005 90 30 - Lint, medicated kg. [10%] -
1
3005 90 40 --- Bandages kg. [10%] -
1
3005 90 50 --- Burn therapy dressing soaked in kg. [10%] -
protective gel
1
3005 90 60 --- Micro pores surgical tapes kg. [10%] -
1
3005 90 70 --- Corn removers and callous removers kg. [10%] -
1
3005 90 90 --- Other kg. [10%] -
3006 PHARMACEUTICAL GOODS SPECIFIED
IN NOTE 4 TO THIS CHAPTER
2
[3006 10 -- 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) (2) (3) (4) (5)
1
3006 10 10 -- Sterile, surgical catgut and similar sterile kg. [10%] -
suture materials (including sterile absorbable
surgical or dental yarns) and sterile tissue
adhesives for wound closure
1
3006 10 20 -- Sterile laminaria and sterile laminaria kg. [10%] -]
tents, sterile absorbable surgical or
dental haemostatics, sterile surgical or
dental adhesion barriers, whether or not
absorbable
1
3006 20 00 - Blood grouping reagents kg. [10%] -
1
3006 30 00 - Opacifying preprations for X-ray kg. [10%] -
examinations; diagnostic reagents
designed to be administered to the
patient
1
3006 40 00 - Dental cements and other dental fillings; kg. [10%] -
bone reconstruction cements
1
3006 50 00 - First-aid boxes and kits kg. [10%] -

3006 60 - Chemical contraceptive preparations

based on 2[hormones, on other products]
of heading 2937 or on spermicides:
3006 60 10 - Based on hormones kg. Free -

3006 60 20 - Based on other products of heading 2937 kg. Free -

3006 60 30 - Based on spermicides kg. Free -

1
3006 70 00 - Gel preparations designed to be used in kg. [10%] -
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
3
[- Other:
1
3006 91 00 -- Appliances identifiable for ostomy use kg. [10%] -
1
3006 92 00 -- Waste Pharmaceuticals kg. [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
(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 Preferential
Areas
(1) (2) (3) (4) (5)
3101 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
3101 00 - 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) (2) (3) (4) (5)
1
3101 00 10 - Guano kg. [10%] -
- Other:
1
3101 00 91 - Animal dung kg. [10%] -
1
3101 00 92 - Animal excreta kg. [10%] -
1
3101 00 99 - Other kg. [10%] -
3102 MINERAL OR CHEMICAL FERTILISERS,
NITROGENOUS
1
3102 10 00 - Urea, whether or not in aqueous solution kg. [10%] -
- Ammonium sulphate; double salts and
mixtures of ammonium sulphate and
ammonium nitrate:
3102 21 00 - Ammonium sulphate kg. 5% -
3102 29 - Other:
1
3102 29 10 --- Ammonium sulphonitrate kg. [10%] -
1
3102 29 90 --- Other kg. [10%] -
1
3102 30 00 - Ammonium nitrate, whether or not in kg. [10%] -
aqueous solution
1
3102 40 00 - Mixtures of ammonium nitrate with kg. [10%] -
calcium carbonate or other inorganic
non-fertilising substances
3102 50 00 - Sodium nitrate kg. Free -
1
3102 60 00 - Double salts and mixtures of calcium kg. [10%] -
nitrate and ammonium nitrate
2
***
1
3102 80 00 - Mixtures of urea and ammonium nitrate kg. [10%] -
in aqueous or ammoniacal solution
3102 90 - Other, including mixtures not specified
in the foregoing sub-headings:
1
3102 90 10 - Double salts or mixtures of calcium kg. [10%] -
nitrate and magnesium nitrate
1
3102 90 90 --- Other kg. [10%] -
3103 MINERAL OR CHEMICAL FERTILISERS,
PHOSPHATIC
3
3103 10 00 [- Superphosphates:
3103 11 00 -- Containing by weight 35 % or more of kg. 10% -
diphosphorus pentaoxide (P2O5)
3103 19 00 -- 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
(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
(1) (2) (3) (4) (5)
1
***
2
3103 90 00 - Other kg. [10%] -
3104 - MINERAL OR CHEMICAL FERTILISERS,
POTASSIC
3
***
2
3104 20 00 - Potassium chloride kg. [10%] -
3104 30 00 - Potassium sulphate kg. 5% -
2
3104 90 00 - Other kg. [10%] -
3105 MINERAL OR CHEMICAL FERTILISERS
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
2
3105 10 00 - Goods of this Chapter in tablets or kg. [10%] -
similar forms or in packages of a gross
weight not exceeding 10 kg.
3105 20 00 - Mineral or chemical fertilisers kg. 5% -
containing the three fertilising elements
nitrogen, phosphorus and potassium
3105 30 00 - Diammonium hydrogen ortho phosphate kg. 5% -
(diammonium phosphate)
3105 40 00 - Ammonium dihydrogen ortho phosphate kg. 5% -
(monoammonium phosphate) and
mixtures thereof with diammonium
hydrogen orthophosphate (diammonium
phosphate)
- Other mineral or chemical fertilizers
containing the two fertilising elements
nitrogen and phosphorus:
3105 51 00 - Containing nitrates and phosphates kg. 5% -
3105 59 00 - Other kg. 5% -
3105 60 00 - Mineral or chemical fertilisers kg. 5% -
containing the two fertilising elements
phosphorus and potassium
3105 90 - 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) (2) (3) (4) (5)
3105 90 10 - Mineral or chemical fertilisers kg. 5% -
containing two fertilising elements
namely nitrogen and potassium
3105 90 90 --- Other kg. 5% -

5
 CHAPTER 32

Tanning or Dyeing Extracts; Tannins and Their Derivatives; Dyes, Pigments and Other Colouring
Matter; Paints and Varnishes; Putty and Other Mastics; Inks

NOTES

1. This Chapter does not cover:

(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
Standard Preferential
Areas
(1) (2) (3) (4) (5)
3201 TANNING EXTRACTS OF VEGETABLE
ORIGIN; TANNINS AND THEIR SALTS,
ETHERS, ESTERS AND OTHER
DERIVATIVES

1
(1) (2) (3) (4) (5)
1
3201 10 00 - Quebracho extract kg. [10%] -
1
3201 20 00 - Wattle extract kg. [10%] -
3201 90 - Other:
1
3201 90 10 - Gambier extracts kg. [10%] 5%
1
3201 90 20 - Myrobalan fruit extract kg. [10%] 5%
1
3201 90 30 - Gallotannic acid (tannin, digallic acid) kg. [10%] 5%
1
3201 90 90 - Other kg. [10%] 5%
3202 SYNTHETIC ORGANIC TANNING
SUBSTANCES; INORGANIC TANNING
SUBSTANCES; TANNING PREPARATIONS,
WHETHER OR NOT CONTAINING
NATURAL TANNING SUBSTANCES;
ENZYMATIC PREPARATIONS FOR PRE-
TANNING
1
3202 10 00 - Synthetic organic tanning substances kg. [10%] 5%
3202 90 - Other:
1
3202 90 10 - Inorganic tanning substances kg. [10%] -
1
3202 90 20 - Tanning preparations, whether or not kg. [10%] -
containing natural tanning substances
1
3202 90 30 --- Enzymatic preparations for pre-tanning kg. [10%] -
1
3202 90 90 --- Other kg. [10%] -
3203 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 - 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:
1
3203 00 10 - Cutch (Catechu) extracts 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
(1) (2) (3) (4) (5)
1
3203 00 20 - Food colours other than synthetic kg. [10%] -
1
3203 00 30 - Lac-dye kg. [10%] -
1
3203 00 40 --- Natural indigo kg. [10%] -
1
3203 00 90 --- Other kg. [10%] -
3204 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:
3204 11 - Disperse dyes and preparations based
thereon:
- Disperse yellow :
1
3204 11 11 - Disperse yellow 13 (duranol brill yellow 6 kg. [10%] -
G)
1
3204 11 19 - Other kg. [10%] -
- Disperse orange:
1
3204 11 21 - Disperse orange 11 (duranol orange G) kg. [10%] -
1
3204 11 29 - Other kg. [10%] -
- Disperse red:
1
3204 11 31 - Disperse red 3 (serisol fast pink B) kg. [10%] -
1
3204 11 32 - Disperse red 4 (celliton fast pink RF) kg. [10%] -
1
3204 11 33 - Disperse red 9 (duranol red GN) kg. [10%] -
1
3204 11 39 --- Other kg. [10%] -
- Disperse violet:
1
3204 11 41 - Disperse violet 1 (duranol violet 2R) kg. [10%] -
1
3204 11 42 - Disperse violet 4 (duranol brill violet B) 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).

3
(1) (2) (3) (4) (5)
1
3204 11 43 - Disperse violet 8 (duranol brill violet BR) kg. [10%] -
1
3204 11 49 - Other kg. [10%] -
- Disperse blue:
1
3204 11 51 - Disperse blue 1 (duranol brill blue CB) kg. [10%] -
1
3204 11 52 - Disperse blue 3 (duranol brill blue BBN) kg. [10%] -
1
3204 11 53 - Disperse blue 5 (celliton fast blue FFB) kg. [10%] -
1
3204 11 54 - Disperse blue 6 (celliton fast blue FFG) kg. [10%] -
1
3204 11 55 - Disperse blue 14 (duranol brill blue G) kg. [10%] -
1
3204 11 56 - Disperse blue 24 (duranol blue 2G) kg. [10%] -
1
3204 11 59 - Other kg. [10%] -
- Other:
1
3204 11 91 - Disperse greens kg. [10%] -
1
3204 11 92 - Disperse browns kg. [10%] -
1
3204 11 93 - Disperse blacks kg. [10%] -
1
3204 11 94 - Disperse brown mixtures kg. [10%] -
1
3204 11 95 - Disperse grey mixtures kg. [10%] -
1
3204 11 96 - Disperse black mixtures kg. [10%] -
1
3204 11 99 - Other kg. [10%] -
3204 12 - Acid dyes, whether or not premetallised,
and preparations based thereon; mordant
dyes and preparations based thereon:
- Azo dyes:
1
3204 12 11 - Acid yellows kg. [10%] -
1
3204 12 12 - Acid oranges kg. [10%] -
1
3204 12 13 - Acid red kg. [10%] -
1
3204 12 14 - Acid violets kg. [10%] -
1
3204 12 15 - Acid blues kg. [10%] -
1
3204 12 16 - Acid greens 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).

4
(1) (2) (3) (4) (5)
1
3204 12 17 - Acid brown kg. [10%] -
1
3204 12 18 - Acid blacks kg. [10%] -
1
3204 12 19 - Other kg. [10%] -
- Acid greens (non-azo):
1
3204 12 21 - Acid green 17 (solacet fast green 2G) kg. [10%] -
1
3204 12 22 - Acid green 27 (carbolan green G) kg. [10%] -
1
3204 12 23 - Acid green 28 (carbolan brill green 5G) kg. [10%] -
1
3204 12 24 - Acid green 38 (alizarine cyanine green kg. [10%] -
3G)
1
3204 12 25 - Acid green 44 (alizarine cyanine green kg. [10%] -
GWA)
1
3204 12 29 - Other kg. [10%] -
- Acid black (non-azo):
1
3204 12 31 - Acid black 2 (nigrosine) kg. [10%] -
1
3204 12 32 - Acid black 48 (coomasie fast grey 3G) kg. [10%] -
1
3204 12 39 - Other kg. [10%] -
- Acid Blues 2, 14, 23, 25, 45, 51, 52 and
78 (non-azo):
1
3204 12 41 - Acid blue 2 (alizarine brill blue PFN) kg. [10%] -
1
3204 12 42 - Acid blue 14 (solacet fast blue 4 G1) kg. [10%] -
1
3204 12 43 - Acid blue 23 (alizarine light blue 4 G1) kg. [10%] -
1
3204 12 44 - Acid blue 25 (solway ultra blue B) kg. [10%] -
1
3204 12 45 - Acid blue 45 (solway blue RN) kg. [10%] -
1
3204 12 46 - Acid blue 51 (alizarine sky blue FFB] kg. [10%] -
1
3204 12 47 - Acid blue 52 (alizarine light- 5GL) kg. [10%] -
1
3204 12 48 - Acid blue 78 (solway sky blue B) kg. [10%] -
- Acid blues 93, 112, 127, 138, 140 and
others (non-azo):
1
3204 12 51 - Acid blue 93 (ink blue) 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).

5
(1) (2) (3) (4) (5)
1
3204 12 52 - Acid blue 112 (coomasie ultra sky SE) kg. [10%] -
1
3204 12 53 - Acid blue 127 (brill alizarine milling blue kg. [10%] -
G)
1
3204 12 54 - Acid blue 138 (carbolan blue B) kg. [10%] -
1
3204 12 55 - Acid blue 140 (carbolan brill blue 2R) kg. [10%] -
1
3204 12 59 - Other kg. [10%] -
- Mordant dyes:
1
3204 12 61 - Yellows kg. [10%] -
1
3204 12 62 - Oranges kg. [10%] -
1
3204 12 63 Violets kg. [10%] -
1
3204 12 64 - Blues kg. [10%] -
1
3204 12 65 - Greens kg. [10%] -
1
3204 12 66 - Browns kg. [10%] -
1
3204 12 67 - Blacks kg. [10%] -
1
3204 12 68 - Red II (alizarine red) kg. [10%] -
1
3204 12 69 - Other kg. [10%] -
- Other non-azo acid dyes :
1
3204 12 91 - Acid yellows kg. [10%] -
1
3204 12 92 - Acid oranges kg. [10%] -
1
3204 12 93 - Acid red kg. [10%] -
1
3204 12 94 - Acid violets kg. [10%] -
1
3204 12 95 - Acid browns kg. [10%] -
1
3204 12 99 - Other kg. [10%] -
3204 13 - Basic dyes and preparations based
thereon:
1
3204 13 10 - Basic azo dyes kg. [10%] -
- Basic yellow (non-azo):
1
3204 13 21 - Yellow 2 (auramine O) 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).

6
(1) (2) (3) (4) (5)
1
3204 13 29 - Other kg. [10%] -
- Basic red (non-azo):
1
3204 13 31 - Red 1 (rhodamine 6 G) kg. [10%] -
1
3204 13 39 - Other kg. [10%] -
- Basic violet (non-azo):
1
3204 13 41 - Violet 1 (methyl Violet) kg. [10%] -
1
3204 13 42 - Violet 10 (rhodamine B) kg. [10%] -
1
3204 13 43 - Violet 14 (magenta) kg. [10%] -
1
3204 13 49 - Other kg. [10%] -
- Basic blue (non-azo):
1
3204 13 51 - Blue 9 (methylene Blue) kg. [10%] -
1
3204 13 52 - Blue 16 (victoria Blue B) kg. [10%] -
1
3204 13 59 - Other kg. [10%] -
- Basic green (non-azo):
1
3204 13 61 - Green 4 (malachite green) kg. [10%] -
1
3204 13 69 - Other kg. [10%] -
- Other non-azo basic dyes:
1
3204 13 91 - Basic oranges kg. [10%] -
1
3204 13 92 - Basic browns kg. [10%] -
1
3204 13 93 - Basic black kg. [10%] -
1
3204 13 99 - Other kg. [10%] -
3204 14 - Direct dyes and preparations based
thereon:
- Direct yellow (azo):
1
3204 14 11 - Yellow 12 (chrysophenine G) kg. [10%] -
1
3204 14 19 - Other kg. [10%] -
- Direct red (azo):
1
3204 14 21 - Congo red 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).

7
(1) (2) (3) (4) (5)
1
3204 14 29 - Other kg. [10%] -
- Direct blue (azo):
1
3204 14 31 - Blue 1 (sky blue FF) kg. [10%] -
1
3204 14 39 - Other kg. [10%] -
1
3204 14 40 --- Direct oranges (azo) kg. [10%] -
1
3204 14 50 --- Direct greens (azo) kg. [10%] -
1
3204 14 60 --- Direct browns (azo) kg. [10%] -
1
3204 14 70 --- Direct blacks (azo) kg. [10%] -
- Direct dyes (non-azo):
1
3204 14 81 - Yellows kg. [10%] -
1
3204 14 82 - Oranges kg. [10%] -
1
3204 14 83 - Reds kg. [10%] -
1
3204 14 84 - Violets kg. [10%] -
1
3204 14 85 - Blues kg. [10%] -
1
3204 14 86 - Greens kg. [10%] -
1
3204 14 87 - Browns kg. [10%] -
1
3204 14 88 - Blacks kg. [10%] -
1
3204 14 89 - Other kg. [10%] -
1
3204 14 90 - Other kg. [10%] -
3204 15 - Vat dyes (including those usable in that
state as pigments) and 2[preparations
based thereon]:
- Vat yellow:
1
3204 15 11 - Vat yellow 2 (GC) kg. [10%] -
1
3204 15 12 - Vat yellow 4 (indathrene golden yellow kg. [10%] -
GK)
1
3204 15 19 - Other kg. [10%] -
- Vat orange:

1. Subs. by Act 22 of 2007, s. 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) (2) (3) (4) (5)
1
3204 15 21 - Vat oranges 3 (brill orange RK) kg. [10%] -
1
3204 15 22 - Vat oranges 15 (golden orange 3G) kg. [10%] -
1
3204 15 29 - Other kg. [10%] -
- Vat red:
1
3204 15 31 - Vat red (brill pink) kg. [10%] -
1
3204 15 39 - Other kg. [10%] -
- Vat violet:
1
3204 15 41 - Vat violet 1 (brill violet 2R) kg. [10%] -
1
3204 15 42 - Vat violet 3 (magenta B) kg. [10%] -
1
3204 15 49 - Other kg. [10%] -
- Vat blue:
1
3204 15 51 - Vat blue 1 (synthetic indigo) kg. [10%] -
1
3204 15 52 - Vat blue 4 kg. [10%] -
1
3204 15 53 - Vat blue 5 (blue 2B) kg. [10%] -
1
3204 15 54 - Vat blue 6 (blue BC) kg. [10%] -
1
3204 15 55 - Vat blue 20 (dark blue 30) kg. [10%] -
1
3204 15 56 - Vat blue 29 (indanthrene brill blue 4G) kg. [10%] -
1
3204 15 57 - Vat blue 43 (carbazole blue) kg. [10%] -
1
3204 15 58 - Reduced vat blues kg. [10%] -
1
3204 15 59 - Other kg. [10%] -
- Vat green:
1
3204 15 61 - Vat green 1 (indanthrene brill green kg. [10%] -
BFFB)
1
3204 15 62 - Vat green 2 (indanthrene brill green GG) kg. [10%] -
1
3204 15 63 - Vat green 4 (indanthrene brill green 3B) kg. [10%] -
1
3204 15 64 - Vat green 9 (black BB) kg. [10%] -
1
3204 15 69 - Other kg. [10%] -
- Vat brown:

1. Subs. by Act 22 of 2007, s. 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) (3) (4) (5)
1
3204 15 71 - Vat brown 1 (brown BR) kg. [10%] -
1
3204 15 72 - Vat brown 3 (brown RGR) kg. [10%] -
1
3204 15 73 - Vat brown 5 (brown RRD,G) kg. [10%] -
1
3204 15 79 - Other kg. [10%] -
- Vat black:
1
3204 15 81 - Vat black 9 (black RB) kg. [10%] -
1
3204 15 82 - Vat black 25 (olive T) kg. [10%] -
1
3204 15 83 - Vat back 27 (olive R) kg. [10%] -
1
3204 15 84 - Vat black 29 (grey BG) kg. [10%] -
1
3204 15 89 - Other kg. [10%] -
- Other:
1
3204 15 91 - Solubilised vat yellows kg. [10%] -
1
3204 15 92 - Solubilised vat oranges kg. [10%] -
1
3204 15 93 - Solubilised vat reds kg. [10%] -
1
3204 15 94 - Solubilised vat violets kg. [10%] -
1
3204 15 95 - Solubilised vat blues kg. [10%] -
1
3204 15 96 - Solubilised vat greens kg. [10%] -
1
3204 15 97 - Solubilised vat blacks kg. [10%] -
1
3204 15 99 - Other kg. [10%] -
3204 16 - Reactive dyes and preparations based
thereon:
1
3204 16 10 - Yellows kg. [10%] -
1
3204 16 20 - Oranges kg. [10%] -
1
3204 16 30 - Reds kg. [10%] -
1
3204 16 40 - Violets kg. [10%] -
1
3204 16 50 - Blues kg. [10%] -
1
3204 16 60 - Greens kg. [10%] -
1
3204 16 70 - Browns 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).

10
(1) (2) (3) (4) (5)
1
3204 16 80 - Blacks kg. [10%] -
1
3204 16 90 - Other kg. [10%] -
3204 17 - Pigments and preparations based
thereon:
- Pigment yellow:
1
3204 17 11 - Yellow 1 (hansa yellow) kg. [10%] -
1
3204 17 19 - Other kg. [10%] -
1
3204 17 20 - Pigment oranges kg. [10%] -
- Pigment red:
1
3204 17 31 - Toluidine red kg. [10%] -
1
3204 17 39 - Other kg. [10%] -
1
3204 17 40 - Pigment violets kg. [10%] -
- Pigment blues:
1
3204 17 51 - Blue 15 (pathalocyanine blue) kg. [10%] -
1
3204 17 59 - Other kg. [10%] -
- Pigment greens:
1
3204 17 61 - Green 7 (pathalovyanine green) kg. [10%] -
1
3204 17 69 - Other kg. [10%] -
1
3204 17 70 - Pigment browns kg. [10%] -
1
3204 17 80 - Pigment blacks kg. [10%] -
1
3204 17 90 - Other kg. [10%] -
3204 19 - 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:
1
3204 19 11 - Azoic coupling component 2 (naphthol kg. [10%] -
AS)
1
3204 19 12 - Azoic coupling component 4 (naphthol kg. [10%] -
As-BO)

1. Subs. by Act 22 of 2007, s. 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) (2) (3) (4) (5)
1
3204 19 13 - Azoic coupling component 5 (naphthol kg. [10%] -
ASG)
1
3204 19 14 - Azoic coupling component 7 (naphthol kg. [10%] -
ASSW)
1
3204 19 15 - Azoic coupling component 8 (naphthol kg. [10%] -
ASTR)
1
3204 19 16 - Azoic coupling component 13 (naphthol kg. [10%] -
ASSG)
- Azoic coupling components14,15,17,18,20
and others :
1
3204 19 21 - Azoic coupling component 14 (naphthol kg. [10%] -
ASPH)
1
3204 19 22 - Azoic coupling component 15 (naphthol kg. [10%] -
ASLB)
1
3204 19 23 - Azoic coupling component 17 (naphthol kg. [10%] -
ASBS)
1
3204 19 24 - Azoic coupling component 18 (naphthol kg. [10%] -
ASD)
1
3204 19 25 - Azoic coupling component 20 (naphthol kg. [10%] -
ASOL)
1
3204 19 29 - Other kg. [10%] -
- Azoic diazo component1,2,3,4,5,6,10,11:
1
3204 19 31 - Azoic diazo component 1 (fast bordeaux kg. [10%] -
GP base)
1
3204 19 32 - Azoic diazo component 2 (fast orange kg. [10%] -
G/GC base)
1
3204 19 33 - Azoic diazo component 3 (fast scarlet kg. [10%] -
GGIGGS base)
1
3204 19 34 - Azoic diazo component 4 (fast garment kg. [10%] -
GBC base)
1
3204 19 35 - Azoic diazo component 5 (fast red B kg. [10%] -
base)
1
3204 19 36 - Azoic diazo component 6 (fast orange GR kg. [10%] -
base)

1. Subs. by Act 22 of 2007, s. 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) (2) (3) (4) (5)
1
3204 19 37 - Azoic diazo component 10 (fast red R kg. [10%] -
base)
1
3204 19 38 - Azoic diazo component 11 (fast red TR kg. [10%] -
base)
- Azoic diazo
component12,13,20,24,32,41,48 and
others:
1
3204 19 41 - Azoic diazo component 12 (fast scarlet G kg. [10%] -
base)
1
3204 19 42 - Azoic diazo component 13 (fast scarlet R kg. [10%] -
base)
1
3204 19 43 - Azoic diazo component 20 (fast blue BB kg. [10%] -
base)
1
3204 19 44 - Azoic diazo component 24 (fast blue RR kg. [10%] -
base)
1
3204 19 45 - Azoic diazo component 32 (fast red KB kg. [10%] -
base)
1
3204 19 46 - Azoic diazo component 41 (fast violet B kg. [10%] -
base)
1
3204 19 47 - Azoic diazo component 48 (fast blue B kg. [10%] -
base)
1
3204 19 49 - Other kg. [10%] -
- Azoic colours:
1
3204 19 51 - Yellows kg. [10%] -
1
3204 19 52 - Oranges kg. [10%] -
1
3204 19 53 - Reds kg. [10%] -
1
3204 19 54 - Violets kg. [10%] -
1
3204 19 55 - Blues kg. [10%] -
1
3204 19 56 - Greens kg. [10%] -
1
3204 19 57 - Browns kg. [10%] -
1
3204 19 58 - Blacks kg. [10%] -
1
3204 19 59 - 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).

13
(1) (2) (3) (4) (5)
- Sulphur based colouring matters:
1
3204 19 61 - Yellows kg. [10%] -
1
3204 19 62 - Oranges kg. [10%] -
1
3204 19 63 - Reds kg. [10%] -
1
3204 19 64 - Blues kg. [10%] -
1
3204 19 65 - Greens kg. [10%] -
1
3204 19 66 - Browns kg. [10%] -
1
3204 19 67 - Blacks kg. [10%] -
1
3204 19 69 - Other kg. [10%] -
- Solvent based colouring matters:
1
3204 19 71 - Yellows kg. [10%] -
1
3204 19 72 - Oranges kg. [10%] -
1
3204 19 73 - Reds kg. [10%] -
1
3204 19 74 - Violets kg. [10%] -
1
3204 19 75 - Blues kg. [10%] -
1
3204 19 76 - Greens kg. [10%] -
1
3204 19 77 - Browns kg. [10%] -
1
3204 19 78 - Blacks kg. [10%] -
1
3204 19 79 - Other kg. [10%] -
- Food colouring matters :
1
3204 19 81 - Yellow 3 (sunset yellow) kg. [10%] -
1
3204 19 82 - Yellow 4 (tartrazine) kg. [10%] -
1
3204 19 83 - Reds 5 to 8 (poncean) kg. [10%] -
1
3204 19 84 - Red 9 (amaranth) kg. [10%] -
1
3204 19 85 - Oranges kg. [10%] -
1
3204 19 86 - Violets kg. [10%] -
1
3204 19 87 - Greens kg. [10%] -
1
3204 19 88 - Browns 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).

14
(1) (2) (3) (4) (5)
1
3204 19 89 - Other kg. [10%] -
1
3204 19 90 - Other kg. [10%] -
3204 20 - Synthetic organic products of a kind used
as fluorescent brightening agents:
1
3204 20 10 - Optical whitening agents kg. [10%] -
1
3204 20 90 - Other kg. [10%] -
1
3204 90 00 - Other kg. [10%] -
1
3205 00 00 COLOUR LAKES; PREPARATIONS AS kg. [10%] -
SPECIFIED IN NOTE 3 TO THIS CHAPTER
BASED ON COLOUR LAKES

3206 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 :
3206 11 - Containing 80% or more by weight of
titanium dioxide calculated on the dry
matter:
1
3206 11 10 - Pearlsent pigment (titanium dioxide, kg. [10%] -
coated micananeous and lustres pearl
pigment)
1
3206 11 90 - Other kg. [10%] -
1
3206 19 00 - Other kg. [10%] -
1
3206 20 00 - Pigments and preparations based on kg. [10%] -
chromium compounds
2
***
- Other colouring matter and other
preparations:
1
3206 41 00 - Utramarine and preparations based kg. [10%] -
thereon

1. Subs. by Act 22 of 2007, s. 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) (2) (3) (4) (5)
1
3206 42 00 - Lithopone and other pigments and kg. [10%] -
preparations based on zinc sulphide
2
***
3206 49 - Other:
1
3206 49 10 - Red oxide kg. [10%] -
1
3206 49 20 - Persian red kg. [10%] -
1
3206 49 30 - Yellow ochre kg. [10%] -
1
3206 49 40 - Bronze powder kg. [10%] -
1
3206 49 90 - Other kg. [10%] -
1
3206 50 00 - Inorganic products of a kind used as kg. [10%] -
luminophores
3207 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

3207 10 - Prepared pigments, prepared opacifiers,

prepared colours and similar
preparations:
1
3207 10 10 - Prepared organic dye-stuff pigments, dry kg. [10%] -
1
3207 10 20 - Prepared organic dye-stuff pigments, kg. [10%] -
paste
1
3207 10 30 - Prepared inorganic pigments kg. [10%] -
1
3207 10 40 - Prepared opacifiers prepared colours and kg. [10%] -
similar preparations
1
3207 10 90 - Other kg. [10%] -
3207 20 - Vitrifiable enamels and glazes, engobes
(slips) and similar preparations:
1
3207 20 10 - Vitrifiable enamels and glazes 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. 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) (2) (3) (4) (5)
1
3207 20 20 - Engobes (slips) and similar preparations kg. [10%] -
1
3207 30 00 - Liquid lustres and similar preparations kg. [10%] -
1
3207 40 00 - Glass frit and other glass, in the form of kg. [10%] -
powder, granules or flakes
3208 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

3208 10 - Based on polyesters:

1
3208 10 10 - Enamels kg. [10%] -
1
3208 10 20 - Lacquers kg. [10%] -
1
3208 10 30 - Varnishes kg. [10%] -
1
3208 10 90 --- Other kg. [10%] -
3208 20 - Based on acrylic or vinyl polymers :
1
3208 20 10 - Enamels kg. [10%] -
1
3208 20 20 - Lacquers kg. [10%] -
1
3208 20 30 - Varnishes kg. [10%] -
1
3208 20 90 - Other kg. [10%] -
3208 90 - Other:
- Based on cellulose nitrate or other
cellulose derivatives:
1
3208 90 11 - Nitrocellulose lacquers kg. [10%] -
1
3208 90 19 - Other kg. [10%] -
- Enamels:
1
3208 90 21 - Synthetic enamel, ultra white paints kg. [10%] -
1
3208 90 22 - Synthetic enamel, other colours kg. [10%] -
1
3208 90 29 - Other kg. [10%] -
1
3208 90 30 - Lacquers 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).

17
(1) (2) (3) (4) (5)
- Varnishes:
1
3208 90 41 - Insulating varnish kg. [10%] -
1
3208 90 49 - Other kg. [10%] -
1
3208 90 50 - Slip agents kg. [10%] -
1
3208 90 90 - Other kg. [10%] -
3209 - PAINTS AND VARNISHES (INCLUDING
ENAMELS AND LACQUERS) BASED ON
SYNTHETIC POLYMERS OR
CHEMICALLY MODIFIED NATURAL
POLYMERS, DISPERSED OR DISSOLVED
IN AN AQUEOUS MEDIUM

3209 10 - Based on acrylic or vinyl polymers :

1
3209 10 10 - Acrylic emulsion kg. [10%] -
1
3209 10 90 - Other kg. [10%] -
3209 90 - Other:
1
3209 90 10 --- Dispersion paints kg. [10%] -
1
3209 90 20 --- Emulsion paints not elsewhere specified kg. [10%] -
or included
1
3209 90 90 --- Other kg. [10%] -
3210 OTHER PAINTS AND VARNISHES
(INCLUDING ENAMELS, LACQUERS AND
DISTEMPERS); PREPARED WATER
PIGMENTS OF A KIND USED FOR
FINISHING LEATHER

3210 00 - Other paints and varnishes (including

enamels, lacquers and distempers);
prepared water pigments of a kind used
for finishing leather:
- Distempers:
1
3210 00 11 - Dry distemper, including cement based kg. [10%] -
water paints
1
3210 00 12 - Oil bound distemper kg. [10%] -
1
3210 00 19 - Other kg. [10%] -
1
3210 00 20 - Prepared water pigments of a kind used kg. [10%] -
for finishing leather

1. Subs. by Act 22 of 2007, s. 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)
1
3210 00 30 - Metallic powder or flakes prepared as kg. [10%] -
paints
1
3210 00 40 - Poly tetra fluoro ethylene (PTFE) or kg. [10%] -
silicon resin based coating materials
1
3210 00 90 --- Other kg. [10%] -
1
3211 00 00 Prepared driers kg. [10%] -
3212 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
1
3212 10 00 - Stamping foils kg. [10%] -
3212 90 - Other:
1
3212 90 10 - Pigments in linseed oil, white spirit, kg. [10%] -
spirit of turpentine, varnish and other
paints or enamel media not elsewhere
specified or included
1
3112 90 20 - Dyes and other colouring matter put up kg. [10%] -
in forms or packings for retail sale
1
3212 90 30 - Aluminium paste kg. [10%] -
1
3212 90 90 - Other kg. [10%] -
3213 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
1
3213 10 00 - Colours in sets kg. [10%] -
1
3213 90 00 - 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).

19
(1) (2) (3) (4) (5)
3214 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
1
3214 10 00 - Glaziers' putty, grafting putty, resin kg. [10%] -
cements, caulking compounds and other
mastics; painters' fillings
3214 90 - Other:
1
3214 90 10 - Non-refractory surfacing preparations kg. [10%] -
1
3214 90 20 - Resin cement kg. [10%] -
1
3214 90 90 - Other kg. [10%] -
3215 PRINTING INK, WRITING OR DRAWING
INK AND OTHER INKS, WHETHER OR
NOT CONCENTRATED OR SOLID

- Printing ink:
3215 11 - Black:
1
3215 11 10 - Lithographic ink and jelly kg. [10%] -
1
3215 11 20 - Newspaper ink kg. [10%] -
1
3215 11 30 - Rotary ink kg. [10%] -
1
3215 11 40 - Screen printing ink kg. [10%] -
1
3215 11 90 - Other kg. [10%] -
3215 19 - Other:
1
3215 19 10 - Lithographic ink and jelly kg. [10%] -
1
3215 19 20 - Newspaper ink kg. [10%] -
1
3215 19 30 - Rotary ink kg. [10%] -
1
3215 19 40 - Screen printing ink kg. [10%] -
1
3215 19 90 - Other kg. [10%] -
3215 90 - Other:
1
3215 90 10 - Fountain pen ink 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).

20
(1) (2) (3) (4) (5)
1
3215 90 20 - Ball pen ink kg. [10%] -
1
3215 90 30 - Indelible ink kg. [10%] -
1
3215 90 40 - Drawing ink kg. [10%] -
1
3215 90 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).

21
 CHAPTER 33
Essential Oils and Resinoids; Perfumery, Cosmetic or Toilet Preparations
NOTES
1. This Chapter does not cover:
(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
Standard Preferential
Areas
(1) (2) (3) (4) (5)
3301 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 - Of orange kg. 30% -
3301 13 00 - Of lemon kg. 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
(1) (2) (3) (4) (5)
1
***
3301 19 - Other:
3301 19 10 - Citronella oil kg. 30% -
3301 19 90 - Other kg. 30% -
- Essential oils other than those of citrus
fruit:
2
***
3
***
4
***
3301 24 00 - Of peppermint (Mentha piperita) kg. 30% -
3301 25 - Of other mints:
3301 25 10 - Spearmint oil (ex-mentha spicata) kg. 30% -
3301 25 20 --- Water mint-oil (ex-mentha aquatic) kg. 30% -
3301 25 30 --- Horsemint oil (ex-mentha sylvestries) kg. 30% -
3301 25 40 --- Bergament oil(ex-mentha citrate kg. 30% -
3301 25 90 --- Other kg. 30% -
5
***
3301 29 - Other:
- Anise oil; cajeput oil; cananga oil;
caraway oil; cassia oil; cedar wood oil;
cinnamon bark oil; cinnamon leaf oil:
3301 29 11 - Anise oil (aniseed oil) kg. 30% -
3301 29 12 - Cajeput oil kg. 30% -
3301 29 13 - Cananga oil kg. 30% -
3301 29 14 - Caraway oil kg. 30% -
3301 29 15 - Cassia oil kg. 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) (2) (3) (4) (5)
3301 29 16 - Cedarwood oil kg. 30% -
3301 29 17 - Cinnamon bark oil kg. 30% -
3301 29 18 - Cinnamon leaf oil kg. 30% -
- Clove leaf or stem, oil; coriander seed
oil; dill oil; eucalyptus oil; fennel seed
oil; ginger oil; ginger grass oil; clove
bud oil:
3301 29 21 - Clove leaf or stem, oil kg. 30% -
3301 29 22 - Coriander seed oil kg. 30% -
3301 29 23 - Dill oil (anethum oil) kg. 30% -
3301 29 24 - Eucalyptus oil kg. 30% -
3301 29 25 - Fennel seed oil kg. 30% -
3301 29 26 - Ginger oil kg. 30% -
3301 29 27 - Ginger grass oil kg. 30% -
3301 29 28 - Clove bud oil kg. 30% -
- Tuberose concentrate; nutmeg oil;
palmarosa oil; patchouli oil; pepper oil;
petitgrain oil; sandalwood oil; rose oil:
3301 29 31 - Tuberose concentrate kg. 30% -
3301 29 32 - Nutmeg oil kg. 30% -
3301 29 33 - Palmarosa oil kg. 30% -
3301 29 34 - Patchouli oil kg. 30% -
3301 29 35 - Pepper oil kg. 30% -
3301 29 36 - Petitgrain oil kg. 30% -
3301 29 37 - Sandalwood oil kg. 30% -
3301 29 38 - Rose oil kg. 30% -
- Camphor oil; lemon grass oil; ylang
ylang oil; davana oil; cumin oil; celery
seed oil, garlic oil, paprika oil, turmeric
oil :
3301 29 41 - Camphor oil kg. 30% -

3
(1) (2) (3) (4) (5)
3301 29 42 - Lemon grass oil kg. 30% -
3301 29 43 - Ylang ylang oil kg. 30% -
3301 29 44 - Davana oil kg. 30% -
3301 29 45 - Cumin oil kg. 30% -
3301 29 46 - Celery seed oil kg. 30% -
3301 29 47 - Garlic oil kg. 30% -
3301 29 48 - Paprika oil kg. 30% -
3301 29 49 - Turmeric oil kg. 30% -
3301 29 50 - Spices’ oils not elsewhere specified or kg. 30% -
included
3301 29 90 --- Other kg. 30% -
3301 30 - Resinoids:
3301 30 10 - Agar oil kg. 30% -
1
[--- Other:]
3301 30 91 - Flavouring essences, all types, including kg. 30% -
those for liquors
3301 30 99 - Other kg. 30% -
3301 90 - Other:
- Fenugreek, ginger, pepper, turmeric,
cardamom, celery seed and nutmeg
oleoresins:
3301 90 11 - Fenugreek oleoresins kg. 30% -
3301 90 12 - Ginger oleoresins kg. 30% -
3301 90 13 - Pepper oleoresins kg. 30% -
3301 90 14 - Turmeric oleoresins kg. 30% -
3301 90 15 - Cardamom oleoresins kg. 30% -
3301 90 16 - Celery seed oleoresins kg. 30% -
3301 90 17 - Nutmeg oleoresins kg. 30% -

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:
3301 90 21 - Clove oleoresins kg. 30% -
3301 90 22 - Capsicum oleoresins kg. 30% -
3301 90 23 - Coriander oleoresins kg. 30% -
3301 90 24 - Cumin oleoresins kg. 30% -
3301 90 25 - Fennel oleoresins kg. 30% -
3301 90 29 - Oleoresins of spices not elsewhere kg. 30% -
specified or included
--- Attars of all kinds in fixed oil base;
mustard oil aroma essence of
ambrettolide (ambrette seed oil
essence):
3301 90 31 - Attars of all kinds in fixed oil base kg. 30% -
3301 90 32 - Mustard oil aroma kg. 30% -
3301 90 33 - Essence of ambrettolide (ambrette seed kg. 30% -
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:
3301 90 41 - Flavouring essences, all types, including kg. 30% -
those for liquors
3301 90 49 - Other kg. 30% -
- Terpenic by-products of the
deterpenation of essential oils:
3301 90 51 - Flavouring essences, all types, including kg. 30% -
those for liquors
3301 90 59 - Other kg. 30% -
3301 90 60 --- Aqueous distillates of essential oils, not kg. 30% -
elsewhere specified or included
- Aqueous solutions of essential oils:

5
(1) (2) (3) (4) (5)
3301 90 71 - Flavouring essences, all types, including kg. 30% -
those for liquors
3301 90 79 - Other kg. 30% -
3301 90 90 - Other kg. 30% -
3302 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

3302 10 - Of a kind used in the food or drink

industries:
3302 10 10 - Synthetic flavouring essences kg. 100% -
3302 10 90 - Other kg. 100% -
3302 90 - Other:
--- Mixtures of aromatic chemicals and
essential oils as perfume base:
1
3302 90 11 - Synthetic perfumery compounds kg. [10%] -
1
3302 90 12 - Synthetic essential oil kg. [10%] -
1
3302 90 19 - Other kg. [10%] -
1
3302 90 20 - Aleuritic acid kg. [10%] -
1
3302 90 90 --- Other kg. [10%] -
3303 PERFUMES AND TOILET WATERS
3303 00 - Perfumes and toilet waters:
2
3303 00 10 - Eau-de-cologne kg. [20%] -
2
3303 00 20 - Rose water kg. [20%] -
2
3303 00 30 - Keora water kg. [20%] -
2
3303 00 40 - Perfumes and perfumery compounds not kg. [20%] -
containing spirit (excluding aqueous
distillates)

1. Subs. 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) (2) (3) (4) (5)
1
3303 00 50 - Perfumes containing spirit kg. [20%] -
1
3303 00 60 - Spirituous toilet preparations not kg. [20%] -
elsewhere specified or included
1
3303 00 90 - Other kg. [20%] -
BEAUTY OR MAKE-UP PREPARATIONS
3304 AND PREPARATIONS FOR THE CARE OF
THE SKIN (OTHER THAN
MEDICAMENTS), INCLUDING
SUNSCREEN OR SUNTAN
PREPARATIONS; MANICURE OR
PEDICURE PREPARATIONS
1
3304 10 00 - Lip make-up preparations kg. [20%] -
1
3304 20 00 - Eye make-up preparations kg. [20%] -
1
3304 30 00 - Manicure or pedicure preparations kg. [20%] -
- Other:
3304 91 - Powders, whether or not compressed:
1
3304 91 10 - Face powders kg. [20%] -
1
3304 91 20 - Talcum powders kg. [20%] -
1
3304 91 90 - Other kg. [20%] -
3304 99 - Other:
1
3304 99 10 - Face creams kg. [20%] -
1
3304 99 20 - Nail polish or lacquers kg. [20%] -
1
3304 99 30 - Moisturising lotion kg. [20%] -
1
3304 99 40 --- Sindur, bindi, kumkum kg. [20%] -
1
3304 99 50 --- Turmeric preparations kg. [20%] -
1
3304 99 90 --- Other kg. [20%] -
3305 PREPARATIONS FOR USE ON THE HAIR

3305 10 - Shampoos:
1
3305 10 10 - Containing spirit kg. [20%] -
1
3305 10 90 - Other kg. [20%] -
1
3305 20 00 - Preparations for permanent waving or kg. [20%] -
straightening

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
(1) (2) (3) (4) (5)
1
3305 30 00 - Hair lacquers kg. [20%] -
3305 90 - Other:
- Hair oil:
1
3305 90 11 - Perfumed kg. [20%] -
1
3305 90 19 - Other kg. [20%] -
1
3305 90 20 - Brilliantines (spirituous) Kg. [20%] -
1
3305 90 30 - Hair cream kg. [20%] -
1
3305 90 40 - Hair dyes (natural, herbal or synthetic) kg. [20%] -
1
3305 90 50 --- Hair fixers kg. [20%] -
1
3305 90 90 --- Other kg. [20%] -
3306 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

3306 10 - Dentifrices:
1
3306 10 10 - In powder kg. [20%] -
1
3306 10 20 - In paste kg. [20%] -
1
3306 10 90 - Other kg. [20%] -
1
3306 20 00 - Yarn used to clean between the teeth kg. [20%] -
(dental floss)
1
3306 90 00 - Other kg. [20%] -
3307 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) (2) (3) (4) (5)
1
3307 10 10 --- Shaving cream kg. [20%] -
1
3307 10 90 --- Other kg. [20%] -
1
3307 20 00 - Personal deodorants and anti-perspirants kg. [20%] -
3307 30 - Perfumed bath salts and other bath
preparations:
1
3307 30 10 - Bath oil (thailam) kg. [20%] -
1
3307 30 90 - Other kg. [20%] -
- Preparations for perfuming or
deodorizing rooms, including
odoriferous preparations used during
religious rites:
3307 41 00 - “Agarbatti” and other odoriferous kg. 1
[20%] -
preparations which operate by burning
1
3307 49 00 - Other kg. [20%] -
3307 90 - Other:
1
3307 90 10 --- Depilatories kg. [20%] -
1
3307 90 20 --- Sterile contact lens care solution kg. [20%] -
1
3307 90 90 --- Other kg. [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 3303, 3304, 3305, 3306 and 3307 (w.e.f. 28-3-2018).

9
 CHAPTER 34
Soap, Organic Surface-Active Agents, Washing Preparations, Lubricating Preparations, Artificial Waxes,
Prepared Waxes, Polishing or Scouring Preparations, Candles and Similar Articles, Modelling Pastes,
“Dental Waxes” and Dental Preparations with a Basis of Plaster
NOTES
1. This Chapter does not cover:
(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
Standard Preferential
Areas
(1) (2) (3) (4) (5)
3401 SOAP; ORGANIC 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 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; PAPER,
WADDING, FELT AND NONWOVENS,
IMPREGNATED, COATED OR COVERED
WITH SOAP OR DETERGENT

- 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):
1
3401 11 10 - Medicated toilet soaps kg. [10%] -
1
3401 11 20 - Shaving soaps other than shaving cream kg. [10%] -
1
3401 11 90 - Other kg. [10%] -
3401 19 - Other:
- Bars and blocks of not less than 500 gm
in weight:
1
3401 19 11 - Industrial soap kg. [10%] -
1
3401 19 19 - Other kg. [10%] -
1
3401 19 20 - Flakes, chips and powder kg. [10%] -
1
3401 19 30 - Tablets and cakes kg. [10%] -
- Household and laundry soaps not
elsewhere specified or included:
1
3401 19 41 - Household soaps 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 3402 11 10, 3402 11 90, 3402 12 00, 3402 13 00 and 3402 19 00) (w.e.f. 11-5-2007).

2
(1) (2) (3) (4) (5)
1
3401 19 42 - Laundry soaps kg. [10%] -
1
3401 19 90 - Other kg. [10%] -
1
3401 20 00 - Soap in other forms kg. [10%] -
3401 30 - 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):
1
3401 30 11 - Medicated toilet soaps kg. [10%] -
1
3401 30 12 - Shaving cream and shaving gel kg. [10%] -
1
3401 30 19 - Other kg. [10%] -
1
3401 30 90 - Other kg. [10%] -
3402 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:
3402 11 - Anionic:
3 3
3402 11 10 - Silicone surfactant kg. [10%] [10%]
3 3
3402 11 90 - Other kg. [10%] [10%]
3 3
3402 12 00 - Cationinc kg. [10%] [10%]
3 3
3402 13 00 - Non-ionic kg. [10%] [10%]
3 3
3402 19 00 - Other 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
(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:
1
3402 20 10 - Washing preparations (including auxiliary kg. [10%] -
washing preparations) and cleaning
preparations, having a basis of soap or
other organic surface active agents
1
3402 20 20 --- Cleaning or degreasing preparations not kg. [10%] -
having a basis of soap or other organic
surface active agents
1
3402 20 90 - Other kg. [10%] -
2
3402 90 [- Other:]
-
- Synthetic detergents:
1
3402 90 11 - Washing preparations (including auxiliary kg. [10%] -
washing preparations) and cleaning
preparations, having a basis of soap or
other organic surface active agents
1
3402 90 12 - Cleaning or degreasing preparations not kg. [10%] -
having a basis of soap or other organic
surface active agents
1
3402 90 19 - Other kg. [10%] -
1
3402 90 20 - Sulphonated or sulphated or oxidized or kg. [10%] -
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
1
3402 90 30 - Penetrators kg. [10%] -
- Wetting agents:
1
3402 90 41 - Washing preparations (including auxiliary kg. [10%] -
washing preparations) and cleaning
preparations, having a basis of soap or
other organic surface active agents

1. Subs. 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) (3) (4) (5)
1
3402 90 42 - Cleaning or degreasing preparations not kg. [10%] -
having a basis of soap or other organic
surface active agents
1
3402 90 49 - Other kg. [10%] -
--- Washing preparations whether or not
containing soap:
1
3402 90 51 - Washing preparations (including auxiliary kg. [10%] -
washing preparations) and cleaning
preparations, having a basis of soap or
other organic surface active agents
1
3402 90 52 - Cleaning or degreasing preparations not kg. [10%] -
having a basis of soap or other organic
surface active agents
1
3402 90 59 - Other kg. [10%] -
- Other:
1
3402 90 91 - Washing preparations (including auxiliary kg. [10%] -
washing preparations) and cleaning
preparations, having a basis of soap or
other organic surface active agents
1
3402 90 92 - Cleaning or degreasing preparations not kg. [10%] -
having a basis of soap or other organic
surface active agents
1
3402 90 99 - Other kg. [10%] -
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) (2) (3) (4) (5)
1
3403 11 00 Preparations for the treatment of textile kg. [10%] -
materials, leather, fur skins or other
materials
1
3403 19 00 - Other kg. [10%] -
- Other:
1
3403 91 00 - Preparations for the treatment of textile kg. [10%] -
materials, leather, fur skins or other
materials
1
3403 99 00 - Other kg. [10%] -
3404 ARTIFICIAL WAXES AND PREPARED
WAXES
2
***
1
3404 20 00 - Of poly (oxyethylene) (polyethylene kg. [10%] -
glycol)
1
3404 90 - Other: kg. [10%] -
1
3404 90 10 - Sealing wax (including bottle sealing kg. [10%] -
wax) in sticks, cakes or similar forms
1
3404 90 20 --- Polyethylene wax kg. [10%] -
--- Artificial waxes (including water soluble
waxes) prepared waxes, not emulsified or
containing solvents:
1
3404 90 31 - Poly brominated biphenyls kg. [10%] -
1
3404 90 32 - Poly chlorinated biphenyls kg. [10%] -
1
3404 90 33 - Poly chlorinated terphenyls kg. [10%] -
1
3404 90 39 - Other kg. [10%] -
1
3404 90 90 --- Other kg. [10%] -
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

1. Subs. 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) (2) (3) (4) (5)
1
3405 10 00 - Polishes, creams and similar preparations kg. [10%] -
for footwear or leather
1
3405 20 00 - Polishes, creams and similar preparations kg. [10%] -
for the maintenance of wooden furniture,
floors or other wood work
1
3405 30 00 - Polishes and similar preparations for kg. [10%] -
coach-work, other than metal polishes
1
3405 40 00 - Scouring pastes and powders and other kg. [10%] -
scouring preparations
3405 90 - Other:
1
3405 90 10 - Polishes and compositions for application kg. [10%] -
to metal including diamond polishing
powder or paste
1
3405 90 90 - Other kg. [10%] -
3406 - CANDLES, TAPERS AND THE LIKE
3406 00 - Candles, tapers and the like:
2
3406 00 10 - Candles kg. [25%] -
2
3406 00 90 - Other kg. [25%] -
3407 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)

3407 00 - 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) (3) (4) (5)
1
3407 00 10 - Modelling pastes, including those put up kg. [10%] -
for children’s amusement
1
3407 00 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
(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
Standard Preferential
Areas
(1) (2) (3) (4) (5)
3501 CASEIN, CASEINATES AND OTHER
CASEIN DERIVATIVES;CASEIN GLUES

3501 10 00 - Casein kg. 30% -

3501 90 00 - Other kg. 30% -
3502 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 kg. 30% -
3502 19 00 - Other kg. 30% -
3502 20 00 - Milk albumin, including concentrates of kg. 30% -
two or more whey proteins
3502 90 00 - Other kg. 30% -

1
(1) (2) (3) (4) (5)
3503 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 -- 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 --- Isinglass kg. 30% -
3503 00 20 --- Gelatin, edible grade and not elsewhere kg. 30% -
specified or included
3503 00 30 --- Glues derived from bones, hides and kg. 30% -
similar items; fish glues
3503 00 90 --- Other kg. 30% -
3504 PEPTONES AND THEIR DERIVATIVES;
OTHER PROTEIN SUBSTANCES AND
THEIR DERIVATIVES, NOT ELSEWHERE
SPECIFIED OR INCLUDED; HIDE
POWDER, WHETHER OR NOT
CHROMED

3504 00 - Peptones and their derivatives; other

protein substances and their
derivatives, not elsewhere specified or
included; hide powder, whether or not
chromed:
3504 00 10 --- Peptones kg. 30% -
--- Other:
3504 00 91 --- Isolated soya protein kg. 30% -
3504 00 99 --- Others kg. 30% -
3505 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) (2) (3) (4) (5)
3505 10 10 --- Esterified starches kg. 50% -
3505 10 90 --- Other kg. 50% -
3505 20 00 - Glues kg. 30% -
3506 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
2
3506 10 00 - Products suitable for use as glues or kg. [10%] -
adhesives, put up for retail sale as glues
or adhesives, not exceeding a net weight
of 1[1kg]
- Other:
3506 91 - Adhesives based on polymers of
headings 3901 to 3913 or on rubber:
2
3506 91 10 - Based on latex, phenol formaldehyde kg. [10%] -
(PF), urea formaldehyde (UF) and
polyvinyl alcohol (PVA)
2
3506 91 90 - Other kg. [10%] -
3506 99 - Other:
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:
2
3506 99 91 ---- Based on starch, gum, latex, PF, UF and kg. [10%] -
PVA
2
3506 99 99 ---- Other kg. [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) (3) (4) (5)
1
3507 10 11 ---- Animal rennet kg. [10%] -
1
3507 10 19 ---- Other kg. [10%] -
--- Other:
1
3507 10 91 ---- Animal rennet kg. [10%] -
1
3507 10 99 ---- Other kg. [10%] -
3507 90 - Other:
1
3507 90 10 --- Industrial enzymes (textile assistant) kg. [10%] -
1
3507 90 20 --- Pancretin pure (excluding medicament) kg. [10%] -
1
3507 90 30 --- Pepsin (excluding medicament) kg. [10%] -
1
3507 90 40 --- Pectin esterases pure kg. [10%] -
1
3507 90 50 --- Pectolytic enzyme (pectimase) kg. [10%] -
--- Other enzymes of microbial origin:
1
3507 90 61 ---- Streptokinase kg. [10%] -
1
3507 90 62 ---- Amylases enzymes kg. [10%] -
1
3507 90 69 ---- Other kg. [10%] -
--- Enzymes for pharmaceutical use, other
than streptokinase:
1
3507 90 71 ---- Papain, pure, of pharmaceutical grade kg. [10%] -
1
3507 90 79 ---- Other kg. [10%] -
--- Other:
1
3507 90 91 ---- Enzymatic preparations containing food kg. [10%] -
stuffs
1
3507 90 99 ---- 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 of
headings 3506 and 3507 (w.e.f. 11-5-2007).

4
 CHAPTER 36
Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain Combustible Preparations
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
Standard Preferential
Areas
(1) (2) (3) (4) (5)
3601 PROPELLANT POWDERS
3601 00 - Propellant powders:
1
3601 00 10 --- Blasting powder kg. [10%] -
1
3601 00 20 --- Gun powder kg. [10%] -
1
3601 00 90 --- Other kg. [10%] -
3602 PREPARED EXPLOSIVES, OTHER THAN
PROPELLANT POWDERS

3602 00 - Prepared explosives, other than

propellant powders:
1
3602 00 10 --- Industrial explosives kg. [10%] -
1
3602 00 90 --- Other kg. [10%] -
3603 SAFETY FUSES; DETONATING FUSES;
PERCUSSION OR DETONATING CAPS;
IGNITERS; ELECTRIC DETONATORS

3603 00 - 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:
1
3603 00 11 ---- For mine blasting kg. [10%] -
1
3603 00 19 --- Other kg. [10%] -
1
3603 00 20 --- Detonating fuses kg. [10%] -
--- Percussion and detonating caps:
1
3603 00 31 ---- Non-ordnance kg. [10%] -
1
3603 00 39 ---- Other kg. [10%] -
--- Igniters:
1
3603 00 41 ---- Non-ordnance kg. [10%] -
1
3603 00 49 ---- Other kg. [10%] -
--- Electric detonators:
1
3603 00 51 ---- Containing explosives electrically kg. [10%] -
ignited, non-ordnance
1
3603 00 59 ---- Other kg. [10%] -
3604 FIREWORKS, SIGNALLING FLARES,
RAIN ROCKETS, FOG SIGNALS AND
OTHER PYROTECHNIC ARTICLES
1
3604 10 00 - Fireworks kg. [10%] -
3604 90 - Other:
1
3604 90 10 --- Ship signals kg. [10%] -
1
3604 90 90 --- Other kg. [10%] -
3605 MATCHES, OTHER THAN
PYROTECHNIC ARTICLES OF HEADING
3604
3605 00 - Matches, other than pyrotechnic
articles of heading 3604:
1
3605 00 10 --- Safety matches kg. [10%] -
1
3605 00 90 --- Other kg. [10%] -
3606 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
(1) (2) (3) (4) (5)
1
3606 10 00 - Liquid or liquefied-gas fuels in kg. [10%] -
containers of a kind used for filling or
refilling cigarette or similar lighters and
of a capacity not exceeding 300 cm3
3606 90 -- Other:
1
3606 90 10 --- Combustible preparations kg. [10%] -
--- Other:
1
3606 90 91 ---- Ferro-cerium, in all forms kg. [10%] -
1
3606 90 92 ---- Pyrophoric alloys, in all forms kg. [10%] -
1
3606 90 93 ---- DNPT (dinitroso-penta-methylene tetra kg. [10%] -
mine)
1
3606 90 99 ---- Others 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).

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
Standard Preferential
Areas
(1) (2) (3) (4) (5)
3701 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 m2 1
[10%] -
3701 10 90 --- Other m2 1
[10%] -
1
3701 20 00 - Instant print film kg. [10%] -
3701 30 00 - Other plates and film, with any side m2 1
[10%] -
exceeding 255 mm
- Other:
3701 91 -- For colour photography (Polychrome):
1
3701 91 10 --- Cinematographic film kg. [10%] -
1
3701 91 90 --- Other kg. [10%] -
3701 99 -- Other:
3701 99 10 --- Cinematographic film m2 1
[10%] -
3701 99 90 --- Other 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).

1
(1) (2) (3) (4) (5)
3702 PHOTOGRAPHIC FILM IN ROLLS,
SENSITISED, UNEXPOSED, OF ANY
MATERIAL OTHER THAN PAPER,
PAPER-BOARD OR TEXTILES; INSTANT
PRINT FILM IN ROLLS, SENSITISED,
UNEXPOSED

3702 10 00 - For X-ray m2 1

[10%] -
2
***
- Other film, without perforations, of a
width not exceeding 105 mm:
3702 31 -- For colour photography (Polychrome):
1
3702 31 10 --- Cinematographic film u [10%] -
1
3702 31 90 --- Other u [10%] -
3702 32 -- Other, with silver halide emulsion:
3702 32 10 --- Cinematographic film m2 1
[10%] -
3702 32 90 --- Other m2 1
[10%] -
3702 39 -- Other:
3702 39 10 --- Cinematographic film m2 1
[10%] -
3702 39 90 --- Other m2 1
[10%] -
- Other film, without perforations, of a
width exceeding 105 mm:
3702 41 -- Of a width exceeding 610 mm and of a
length exceeding 200 m, for colour
photography (Polychrome):
3702 41 10 --- Cinematographic film m2 1
[10%] -
3702 41 90 --- Other m2 1
[10%] -
3702 42 -- 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 m2 1
[10%] -
rolls
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) (2) (3) (4) (5)
3702 42 90 --- Other m2 1
[10%] -
3702 43 -- Of a width exceeding 610 mm and of a
length not exceeding 200 m:
3702 43 10 --- Photographic films (black and white) of m2 1
[10%] -
a width 620 mm
3702 43 20 --- Cinematographic film m2 1
[10%] -
3702 43 90 --- Other m2 1
[10%] -
3702 44 -- Of a width exceeding 105 mm but not
exceeding 610 mm:
3702 44 10 --- Photographic films of a width 120 mm m2 1
[10%] -
in rolls
3702 44 20 --- Cinematographic film m2 1
[10%] -
3702 44 90 --- Other m2 1
[10%] -
- Other film, for colour photography
(polychrome):
3702 51 - Of a width not exceeding 16 mm and of
a length not exceeding 14 m:
2
[3702 52 -- Of a width not exceeding 16 mm:
3702 52 10 --- Finished rolls of cinematographic m 10% -
positive
3702 52 20 --- Other cinematographic film m 10% -
3702 52 90 --- Other m 10% -]
1
3702 53 00 -- Of a width exceeding 16 mm but not m [10%] -
exceeding 35 mm and of a length not
exceeding 30 m, for slides
3702 54 -- Of a width exceeding 16 mm but not
exceeding 35 mm and of a length not
exceeding 30 m, other than for slides:
1
3702 54 10 --- Finished rolls of cinematographic m [10%] -
positive
1
3702 54 20 --- Other cinematographic film m [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 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
(1) (2) (3) (4) (5)
1
3702 54 90 --- Other m [10%] -
3702 55 -- Of a width exceeding 16 mm but not
exceeding 35 mm and of a length
exceeding 30 m:
1
3702 55 10 --- Finished rolls of cinematographic m [10%] -
positive
1
3702 55 20 --- Other cinematographic film m [10%] -
1
3702 55 90 --- Other m [10%] -
3702 56 -- Of a width exceeding 35 mm:
1
3702 56 10 --- Finished rolls of cinematographic m [10%] -
positive
1
3702 56 20 --- Other cinematographic film m [10%] -
1
3702 56 90 --- Other m [10%] -
- Other:
1
3702 91 00 - Of a width not exceeding 16 mm m [10%] -
2
[3702 96 -- Of a width not exceeding 35 mm and of
a length not exceeding 30 m:
--- Cinematographic film:
3702 96 11 ---- Not exceeding 16 mm m 10% -
3702 96 19 --- Other m 10% -
3702 97 -- Of a width not exceeding 35 mm and of
a length exceeding 30 m:
--- Cinematographic film:
3702 97 11 ---- Not exceeding 16 mm m 10% -
3702 97 19 ---- Other m 10% -
3702 98 -- Of a width exceeding 35 mm:
3702 98 10 --- Cinematographic film m 10% -
3702 98 90 --- Other m 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
(1) (2) (3) (4) (5)
3703 PHOTOGRAPHIC PAPER, PAPERBOARD
AND 1[TEXTILES, SENSITISED],
UNEXPOSED

3703 10 - In rolls of a width exceeding 610 mm:

2
3703 10 10 --- Photographic paper or paperboard kg. [10%] -
2
3703 10 20 --- Textiles kg. [10%] -
3703 20 - Other, for colour photography
(polychrome):
2
3703 20 10 --- Photographic paper or paperboard kg. [10%] -
2
3703 20 20 - Textiles kg. [10%] -
3703 90 - Other:
2
3703 90 10 --- Photographic paper or paperboard kg. [10%] -
2
3703 90 20 --- Textiles kg. [10%] -
3704 PHOTOGRAPHIC PLATES, FILM,
PAPER, PAPER BOARD AND TEXTILES,
EXPOSED BUT NOT DEVELOPED

3704 00 - Photographic plates, film, paper, paper

board and textiles, exposed but not
developed:
2
3704 00 10 --- Photographic paper, or paperboard kg. [10%] -
2
3704 00 20 --- Cinematographic plates and film kg. [10%] -
2
3704 00 30 --- Sensitised textiles kg. [10%] -
2
3704 00 90 --- Other kg. [10%] -
3705 PHOTOGRAPHIC PLATES AND FILM,
EXPOSED AND DEVELOPED, OTHER
THAN CINEMATOGRAPHIC FILM
3
[3705 00 00 - photographic plates and film, exposed kg. 10% -]
and developed, other than
cinematographic film

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) (2) (3) (4) (5)
3706 CINEMATOGRAPHIC FILM, EXPOSED
AND DEVELOPED, WHETHER OR NOT
INCORPORATING SOUND TRACK OR
CONSISTING ONLY OF SOUND TRACK

3706 10 - Of a width of 35 mm or more:

--- Feature films:
1
3706 10 11 ---- Made wholly in black and white and m [10%] -
of a length not exceeding 4,000 m
1
3706 10 12 ---- Made wholly in black and white and m [10%] -
of a length exceeding 4,000 m
1
3706 10 13 ---- Made wholly or partly in colour and m [10%] -
of a length not exceeding 4,000 m
1
3706 10 14 ---- Made wholly or partly in colour and m [10%] -
of a length exceeding 4,000 m
1
3706 10 15 ---- Children's films certified by the m [10%] -
Central Board of Film Certification to
be "Children's Film"
1
3706 10 20 --- Documentary shorts, and films m [10%] -
certified as such by the Central Board
of Film Certification
1
3706 10 30 --- News Reels and clippings m [10%] -
--- Advertisement shorts and films:
1
3706 10 41 ---- Made wholly in black and white m [10%] -
1
3706 10 42 ---- Made wholly or partly in colour m [10%] -
--- Other children's film:
1
3706 10 51 ---- Patch prints, including Logos intended m [10%] -
exclusively for the entertainment of
children
1
3706 10 52 ---- Children's film certified by the Central m [10%] -
Board of Films Certification to be
"Children's Film"
1
3706 10 59 ---- Other m [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) (3) (4) (5)
1
3706 10 61 ---- Certified as predominantly m [10%] -
educational by the Central Board of
Film Certification
1
3706 10 62 ---- Patch prints, including logos intended m [10%] -
exclusively for educational purposes
1
3706 10 63 ---- Teaching aids including film strips of m [10%] -
educational nature
1
3706 10 69 ---- Other m [10%] -
1
3706 10 70 --- Short films not elsewhere specified or m [10%] -
included
--- Other:
1
3706 10 91 ---- Audio-visual news or audio-visual m [10%] -
views materials including news
clippings
1
3706 10 92 ---- Master positives, exposed negatives, m [10%] -
dupes and rush prints as are not
cleared for public exhibitions
1
3706 10 99 ---- Other m [10%] -
3706 90 - Other:
--- Feature films:
1
3706 90 11 ---- Made wholly in black and white and m [10%] -
of a length not exceeding 4,000 m
1
3706 90 12 ---- Made wholly in black and white and m [10%] -
of a length exceeding 4,000 m
1
3706 90 13 ---- Made wholly or partly in colour and m [10%] -
of a length not exceeding 4,000 m
1
3706 90 14 ---- Made wholly or partly in colour and m [10%] -
of a length exceeding 4,000 m
1
3706 90 15 ---- Children's films certified by the m [10%] -
Central Board of Film Certification to
be "Children's Film"
1
3706 90 20 --- Documentary shots, and films m [10%] -
certified as such by the Central Board
of Film Certification

1. Subs. by Act 22 of 2007, s. 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) (2) (3) (4) (5)
1
3706 90 30 --- News reels and clippings m [10%] -
--- Advertisement shots and films:
1
3706 90 41 ---- Made wholly in black and white m [10%] -
1
3706 90 42 ---- Made wholly or partly in colour m [10%] -
--- Other children's film:
1
3706 90 51 ---- Patch prints, including logos intended m [10%] -
exclusively for the entertainment of
children
1
3706 90 52 ---- Children's film certified by the Central m [10%] -
Board of Films Certification to be
“Children's film”
1
3706 90 59 ---- Other m [10%] -
--- Educational shots, and films:
1
3706 90 61 ---- Certified as predominantly m [10%] -
educational by the Central Board of
Film Certification
1
3706 90 62 ---- Patch prints, including logos intended m [10%] -
exclusively for educational purposes
1
3706 90 63 ---- Teaching aids including film strips of m [10%] -
educational nature
1
3706 90 64 ---- Certified as predominantly m [10%] -
educational, by Central Board of Film
Certification, of width below 30mm
1
3706 90 69 ---- Other m [10%] -
1
3706 90 70 --- Short film not elsewhere specified m [10%] -
--- Other:
1
3706 90 91 ---- Audio-visual news or audio-visual m [10%] -
views materials including news
clippings
1
3706 90 92 ---- Master positives, exposed negatives, m [10%] -
dupes and rush prints as are not
cleared for public exhibitions
1
3706 90 99 ---- Other m [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).

8
(1) (2) (3) (4) (5)
3707 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
1
3707 10 00 - Sensitizing emulsions kg [10%] -
3707 90 - Other:
1
3707 90 10 --- Chemical products mixed or kg [10%] -
compounded for Photographic uses
(for example, developers and fixers),
whether or not in bulk
1
3707 90 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).

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
hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds;
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.
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
Standard Preferential
Areas
(1) (2) (3) (4) (5)
3801 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
3 3
3801 10 00 - Artificial graphite kg. [10%] [10%]
4
3801 20 00 - Colloidal or semi-colloidal graphite kg. [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) (2) (3) (4) (5)
1
3801 30 00 - Carbonaceous pastes for electrodes and kg. [10%] -
similar pastes for furnace linings
1
3801 90 00 - Other kg. [10%] -
3802 ACTIVATED CARBON; ACTIVATED
NATURAL MINERAL PRODUCTS;
ANIMAL BLACK, INCLUDING SPENT
ANIMAL BLACK
2 2
3802 10 00 - Activated carbon kg. [10%] [10%]
3802 90 - Other:
- Activated natural mineral products:
1
3802 90 11 - Activated alumina kg. [10%] -
1
3802 90 12 - Activated bauxite kg. [10%] -
1
3802 90 19 - Other kg. [10%] -
1
3802 90 20 - Animal black (for example bone black, kg. [10%] -
ivory black), including spent animal
black
1
3803 00 00 - TALL OIL, WHETHER OR NOT REFINED kg. [10%] -
3804 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

3804 00 - 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:
1
3804 00 10 - Lignin sulphonates kg. [10%] -
1
3804 00 20 - Concentrated sulphate lye kg. [10%] -
1
3804 00 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. 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) (2) (3) (4) (5)
3805 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

3805 10 - Gum, wood or sulphate turpentine

oils:
1
3805 10 10 - Wood turpentine oil and spirit of kg. [10%] -
turpentine
1
3805 10 20 - Gum turpentine oil kg. [10%] -
1
3805 10 30 - Sulphate turpentine kg. [10%] -
2
***
3805 90 - Other:
1
3805 90 10 - Terpenic oils produced by the kg. [10%] -
distillation or other treatment of
coniferous woods
1
3805 90 20 - Crude dipentene kg. [10%] -
1
3805 90 30 --- Sulphite turpentine kg. [10%] -
1
3805 90 90 --- Other kg. [10%] -
3806 ROSIN AND RESIN ACIDS, AND
DERIVATIVES THEREOF; ROSIN
SPIRIT AND ROSIN OILS; RUN GUMS

3806 10 - Rosin and resin acids:

1
3806 10 10 - Gum rosin kg. [10%] -
1
3806 10 90 - Other kg. [10%] -
1
3806 20 00 - Salts of rosin, of resin acids or of kg. [10%] -
derivatives of rosin or resin acids,
other than salts of rosin adducts
1
3806 30 00 - Ester gums kg. [10%] -
3806 90 - 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. 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) (2) (3) (4) (5)
1
3806 90 10 - Run gums kg. [10%] -
1
3806 90 90 - Other kg. [10%] -
3807 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

3807 00 - 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:
1
3807 00 10 - Wood tar kg. [10%] -
1
3807 00 20 - Wood Tar oils, wood creosote, wood kg. [10%] -
naphtha
1
3807 00 30 - Vegetable pitch, brewers’ pitch and kg. [10%] -
similar preparations based on rosin,
resin acids or vegetable pitch
3808 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:
1
[- Goods specified in Sub-heading Note
1 to this Chapter:
3808 52 00 -- DDT (ISO) (clofenotane (INN)), in kg. 10% -
packings of a net weight content not
exceeding 300 g.
3808 59 00 --- Other Goods specified in Sub-heading kg. 10% -
Note 2 to this Chapter:
3808 61 00 -- In packings of a net weight content kg. 10% -
not exceeding 300 g
3808 62 00 -- In packings of a net weight content kg. 10% -
exceeding 300 g but not exceeding 7.5
kg.
3808 69 00 -- Other kg. 10% -]
- Other:
3808 91 -- Insecticides:
2
3808 91 11 -- Aluminium phosphite (for example kg. [10%] -
phostoxin)
2
3808 91 12 -- Calcium cyanide kg. [10%] -
2
3808 91 13 D.D.V.P.(Dimethyle--dichloro--vinyl- kg. [10%] -
- phosphate)
2
3808 91 21 -- Diaginal kg. [10%] -
2
3808 91 22 -- Methyl bromide kg. [10%] -
2
3808 91 23 -- Dimethoate, technical grade kg. [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) (2) (3) (4) (5)
1
3808 91 24 -- Melathion kg. [10%] -
1
3808 91 31 -- Endosulphan, technical grade kg. [10%] -
1
3808 91 32 -- Quinal phos kg. [10%] -
1
3808 91 33 -- Isoproturon kg. [10%] -
1
3808 91 34 -- Fenthion kg. [10%] -
1
3808 91 35 -- Cipermethrin, technical grade kg. [10%] -
1
3808 91 36 -- Allethrin kg. [10%] -
1
3808 91 37 -- Synthetic pyrethrum kg. [10%] -
1
3808 91 39 -- Other kg. [10%] -
1
3808 91 91 -- Repellants for insects such as flies, kg. [10%] -
mosquito
1
3808 91 92 -- Paper impregnated or coated with kg. [10%] -
insecticides such as D.D.T. coated
paper
1
3808 91 99 -- Other kg. [10%] -
2
3808 92 [-- Fungicides:]
1
3808 92 10 -- Maneb kg. [10%] -
1
3808 92 20 -- Sodium penta chlorophenate kg. [10%] -
(santrobrite)
1
3808 92 30 -- Thiram (tetra methyl thiuram kg. [10%] -
disulphide)
1
3808 92 40 -- Zineb kg. [10%] -
1
3808 92 50 -- Copper oxychloride kg. [10%] -
1
3808 92 90 -- Other kg. [10%] -
3808 93 -- Herbicides, anti-sprouting products
and 3[plant-growth regulators]:
1
3808 93 10 -- Chloromethyl phenozy acetic acid kg. [10%] -
(M.C.P.A)
1
3808 93 20 -- 2:4 Dichloro phenozy acetic acid its kg. [10%] -
and esters

1. Subs. by Act 22 of 2007, s. 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) (2) (3) (4) (5)
1
3808 93 30 -- Gibberellic acid kg. [10%] -
1
3808 93 40 -- Plant growth regulators kg. [10%] -
1
3808 93 50 -- Weedicides and weed killing agents kg. [10%] -
1
3808 93 90 -- Other kg. [10%] -
1
3808 94 00 -- Disinfectants kg. [10%] -
3808 99 -- Other:
1
3808 99 10 -- Pesticides, not elsewhere specified or kg. [10%] -
included
1
3808 99 90 -- Other kg. [10%] -]
3809 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

3809 10 00 - With a basis of amylaceous substances kg. 15% -

- Other:
3809 91 - Of a kind used in the textile or like
industries:
1
3809 91 10 - Textile assistants mordanting agents kg. [10%] -
1
3809 91 20 --- Textile assistants desizing agents kg. [10%] -
1
3809 91 30 --- Textile assistants dispersing agents kg. [10%] -
1
3809 91 40 --- Textile assistants emulsifying agents kg. [10%] -
1
3809 91 50 --- Textile assistants hydro sulphite kg. [10%] -
formaldehyde compound (rongalite or
formusul)
1
3809 91 60 --- Textile assistants-textile preservatives kg. [10%] -
1
3809 91 70 --- Textile assistants water proofing kg. [10%] -
agents

1. Subs. by Act 22 of 2007, s. 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) (3) (4) (5)
1
3809 91 80 --- Prepared textile glazings, dressings kg. [10%] -
and mordants
1
3809 91 90 --- Other kg. [10%] -
1
3809 92 00 - Of a kind used in the paper or like kg. [10%] -
industries
3809 93 - Of a kind used in the leather or like
industries:
1
3809 93 10 - Fatty oil or pull up oil kg. [10%] -
1
3809 93 90 - Other kg. [10%] -
2
***
3810 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

3810 10 - Pickling preparations for metal

surfaces; soldering, brazing or
welding powders and pastes
consisting of metal and other
materials:
1
3810 10 10 - Pickling preparations and other kg. [10%] -
soldering, brazing or welding powders
or pastes
1
3810 10 20 - Thermite portion for welding (alumina kg. [10%] -
thermic heat generators)
1
3810 10 90 - Other kg. [10%] -
3810 90 - Other:
1
3810 90 10 - Preparations of a kind used as cores or kg. [10%] -
coatings for welding electrodes and
rods
1
3810 90 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. Tariff item 3808 99 90 omitted by Notification No. 11/2008 dated 01.03.2008 (w.e.f. 1-10-2008).

10
(1) (2) (3) (4) (5)
3811 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:
1
3811 11 00 - Based on lead compounds kg. [10%] -
1
3811 19 00 - Other kg. [10%] -
- Additives for lubricating oils:
1
3811 21 00 - Containing petroleum oils or oils kg. [10%] -
obtained from bituminous minerals
1
3811 29 00 - Other kg. [10%] -
1
3811 90 00 - Other kg. [10%] -
3812 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
2 2
3812 10 00 - Prepared rubber accelerators kg. [10%] [10%]
3812 20 - Compound plasticisers for rubber or
plastics:
1
3812 20 10 - Phthalate plasticisers kg. [10%] -
1
3812 20 90 - Other kg. [10%] -
3
[- Anti-oxidising preparations and other
compound stabilizers for rubber or
plastics:
3812 31 00 -- Mixtures of oligomers of 2, 2, 4- kg. [10%] -
trimethyl-1, 2-dihydroquinoline
(TMQ)
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) (2) (3) (4) (5)
3812 39 10 --- Anti-oxidants for rubber kg. [10%] -
3812 39 20 --- Softeners for rubber kg. [10%] -
3812 39 30 --- Vulcanizing agents for rubber kg. [10%] -
3812 39 90 --- Other kg. [10%] -]
1
3813 00 00 PREPARATIONS AND CHARGES FOR kg. [10%] -
FIRE-EXTINGUISHERS; CHARGED
FIRE-EXTINGUISHING GRENADES

3814 ORGANIC COMPOSITE SOLVENTS

AND THINNERS, NOT ELSEWHERE
SPECIFIED OR INCLUDED; PREPARED
PAINT OR VARNISH REMOVERS

3814 00 - Organic composite solvents and

thinners, not elsewhere specified or
included; prepared paint or varnish
removers:
1
3814 00 10 - Organic composite solvents and kg. [10%] -
thinners, not elsewhere specified or
included
1
3814 00 20 - Prepared paint or varnish removers kg. [10%] -
3815 REACTION INITIATORS, REACTION
ACCELERATORS AND CATALYTIC
PREPARATIONS, NOT ELSEWHERE
SPECIFIED OR INCLUDED

- Supported catalysts:
2 2
3815 11 00 - With nickel or nickel compounds as kg. [10%] [10%]
the active substance
3815 12 - With precious metal or precious metal
compounds as the active substance:
2 2
3815 12 10 - Platinum or palladium catalysts with a kg. [10%] [10%]
base of activated carbon
2 2
3815 12 90 --- Other kg. [10%] [10%]
2 2
3815 19 00 - Other kg. [10%] [10%]
2 2
3815 90 00 - Other 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. 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
(1) (2) (3) (4) (5)
1
3816 00 00 REFRACTORY CEMENTS, MORTARS, kg. [10%] -
CONCRETES AND SIMILAR
COMPOSITIONS, OTHER THAN
PRODUCTS OF HEADING 3801

3817 MIXED ALKYL BENZENES AND

MIXED ALKYL NAPHTHALENES,
OTHER THAN THOSE OF HEADING
2707 OR 2902

3817 00 Mixed alkylbenzenes and mixed

alkylnaphthalenes, other than those of
heading 2707 or 2902:
- Mixed alkylbenzenes:
1
3817 00 11 - Linear alkylbenzenes kg. [10%] -
1
3817 00 19 - Other kg. [10%] -
1
3817 00 20 - Mixed alkylnaphthalenes kg. [10%] -
3818 CHEMICAL ELEMENTS DOPED FOR
USE IN ELECTRONICS, IN THE FORM
OF DISCS, WAFERS OR SIMILAR
FORMS; CHEMICAL COMPOUNDS
DOPED FOR USE IN ELECTRONICS

3818 00 - Chemical elements doped for use in

electronics, in the form of discs,
wafers or similar forms; chemical
compounds doped for use in
electronics:
3818 00 10 - Undefused silicon wafers kg. Free -
3818 00 90 - Other kg. Free -
3819 - 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
1
3819 00 10 --- Hydraulic brake fluids kg. [10%] -
1
3819 00 90 --- Other kg. [10%] -
1
3820 00 00 Anti-freezing preparations and kg. [10%] -
prepared de-icing fluids

1. Subs. by Act 22 of 2007, s. 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)
1 2
3821 00 00 [PREPARED CULTURE MEDIA FOR kg. [10%] -
DEVELOPMENT OR MAINTENANCE
OF MICRO-- ORGANISMS (INCLUDING
VIRUSES AND THE LIKE) OR OF
PLANT, HUMAN OR ANIMAL CELLS]

3822 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

3822 00 - 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:
2
3822 00 11 - Pregnancy confirmation reagents kg. [10%] -
2
3822 00 12 - Reagents for diagnosing AIDS kg. [10%] -
2
3822 00 19 - Other kg. [10%] -
3
3822 00 90 --- Other kg. [30%] -
3823 INDUSTRIAL MONO CARBOXYLIC
FATTY ACIDS; ACID OILS FROM
REFINING; INDUSTRIAL FATTY
ALCOHOLS

- Industrial mono carboxylic fatty

acids; acid oils from refining:
4
[3823 11 00 - Stearic acid kg. 30% -]
3823 12 00 - Oleic acid kg. 20% -
3823 13 00 - Tall oil fatty acids kg. 20% -
3823 19 00 - Other kg. 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
(1) (2) (3) (4) (5)
3823 70 - Industrial fatty alcohols:
3823 70 10 - Cetyl alcohol kg. 50% -
3823 70 20 --- Lauryl alcohol kg. 50% -
3823 70 30 --- Oleyl alcohol kg. 50% -
3823 70 40 --- Stearyl alcohol kg. 50% -
3823 70 90 --- Other kg. 50% -
3824 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
1
3824 10 00 - Prepared binders for foundry moulds kg. [10%] -
or cores
2
***
1
3824 30 00 - Non-agglomerated metal carbides kg. [10%] -
mixed together or with metallic
binders
3824 40 - Prepared additives for cements,
mortars or concretes:
1
3824 40 10 - Damp proof or water proof kg. [10%] -
compounds
1
3824 40 90 - Other kg. [10%] -
3824 50 - Non-refractory mortars and
concretes:
1
3824 50 10 - Concretes ready to use known as kg. [10%] -
“Ready- mix Concrete (RMC)”
1
3824 50 90 - Other kg. [10%] -
3824 60 - Sorbitol other than that of sub-
heading 2905 44:
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) (2) (3) (4) (5)
1
[3824 60 90 -- Other kg. 30% -
-- Mixtures containing halogenated
derivatives of methane, ethane or
propane:
2
3824 71 00 -- Containing chlorofluorocarbons kg. [10%] -
(CFCs), whether or not containing
hydrochlorofluoro--carbons (HCFCs),
perfluorocarbons (PFCs) or
hydrofluorocarbons(HFCs)
2
3824 72 00 -- Containing kg. [10%] -
bromochlorodifluoromethane,
bromotrifluoromethane or
dibromotetrafluoro --ethanes
2
3824 73 00 -- Containing hydrobromofluorocarbons kg. [10%] -
(HBFCs)
2
3824 74 00 -- Containing hydrochlorofluorocarbons kg. [10%] -
(HCFCs), whether or not containing
perfluorocarbons (PFCs) or
hydrofluorocarbons (HFCs), but not
containing chlorofluorocarbons(CFCs)
2
3824 75 00 -- Containing carbon tetrachloride kg. [10%] -
2
3824 76 00 -- Containing 1,1,1--trichloroethane kg. [10%] -
(methyl chloroform)
2
3824 77 00 Containing bromomethane (methyl kg. [10%]
bromide) or bromochloromethane
2
3824 78 00 Containing perfluorocarbons (PFCs) kg. [10%]
or hydrofluorocarbons (HFCs), but not
containing chlorofluorocarbons
(CFCs) or hydrochlorofluorocarbons
(HCFCs)
3
[3824 79 00 -- 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) (2) (3) (4) (5)
3824 81 00 -- Containing oxirane (ethylene oxide) kg. 10% -
3824 82 00 -- Containing polychlorinated biphenyls kg. 10% -
(PCBs), polychlorinated terphenyls
(PCTs) or polybrominated biphenyls
(PBBs)
3824 83 00 -- Containing tris(2, 3-dibromopropyl) kg. 10% -
phosphate
3824 84 00 -- Containing aldrin (ISO), camphechlor kg. 10% -
(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)
3824 85 00 -- Containing 1, 2, 3, 4, 5, 6- kg. 10% -
hexachlorocyclohexane (HCH (ISO)),
including lindane (ISO, INN)
3824 86 00 -- Containing pentachlorobenzene (ISO) kg. 10% -
or hexachlorobenzene (ISO)
3824 87 00 -- Containing perfluorooctane sulphonic kg. 10% -
acid, its salts, perfluorooctane
sulphonamides, or perfluorooctane
sulphonyl fluoride
3824 88 00 -- Containing tetra-, penta-, 1[hexa-, kg. 10% -
hepta-]or octabromodiphenyl ethers
2
[- Other:]
3
3824 91 00 -- Mixtures and preparations consisting [kg. 10%]
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:

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) (3) (4) (5)
1 2
[3824 99 00 -- Other kg. [17.5%] -]
3825 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
3
3825 10 00 - Municipal waste kg. [10%] -
3
3825 20 00 - Sewage sludge kg. [10%] -
3
3825 30 00 - Clinical waste kg. [10%] -
- Waste organic solvents:
3
3825 41 00 - Halogenated kg. [10%] -
3
3825 49 00 - Other kg. [10%] -
3
3825 50 00 - Wastes of metal pickling liquors, kg. [10%] -
hydraulic fluids, brake fluids and anti-
freeze fluids
- Other wastes from chemical or allied
industries:
3
3825 61 00 - Mainly containing organic kg. [10%] -
constituents
3
3825 69 00 - Other kg. [10%] -
3
3825 90 00 - Other kg. [10%] -
4
[3826 00 00 BIODIESEL AND MIXTURES KG. 10% -]
THEREOF, NOT CONTAINING OR
CONTAINING LESS THAN 70 % BY
WEIGHT OF PETROLEUM OILS AND
OILS OBTAINED FROM BITUMINOUS
MINERALS

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
(1) (2) (3) (4) (5)
3901 I. PRIMARY FORMS
POLYMERS OF ETHYLENE, IN
PRIMARY FORMS

3901 10 - Polyethylene having a specific gravity

of less than 0.94 :
1
[3901 10 10 - Linear low density polyethylene kg. 10% -
(LLDPE), in which ethylene monomer
unit contributes 95 % or more by
weight of the total polymer content
3901 10 20 --- Low density polyethylene (LDPE) kg. 10% -]
2
3901 10 90 - Other kg. [10%] -
2
3901 20 00 - Polyethylene having a specific gravity kg. [10%] -
of 0.94 or more
2
3901 30 00 - Ethylene-vinyl acetate copolymers kg. [10%] -
3
[3901 40 - Ethylene-alpha-olefin copolymers,
having a specific gravity of less than
0.94:
3901 40 10 - Linear low density polyethylene kg. 10%
(LLDPE), in which ethylene monomer
unit contributes less than 95 % by
weight of the total polymer content
3901 40 90 - Other kg. 10% -
3901 90 00 -- Other kg. 10% -]
3902 POLYMERS OF PROPYLENE OR OF
OTHER OLEFINS, IN PRIMARY FORMS
2
3902 10 00 - Polypropylene kg. [10%] -
2
3902 20 00 - Poly iso butylenes kg. [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) (2) (3) (4) (5)
1
3902 30 00 - Propylene copolymers kg. [10%] -
1
3902 90 00 - Other kg. [10%] -
3903 POLYMERS OF STYRENE, IN
PRIMARY FORMS

- Polystyrene:
1
3903 11 00 - Expansible kg. [10%] -
3903 19 - Other:
1
3903 19 10 --- Moulding Powder kg. [10%] -
1
3903 19 90 - Other kg. [10%] -
1
3903 20 00 - Styrene-acrylonitrile (SAN) kg. [10%] -
copolymers
1
3903 30 00 - Acrylonitrile-butadine-styrene (ABS) kg. [10%] -
copolymers
- Other:
1
3903 90 10 --- Copolymers, solely of styrene with kg. [10%] -
allyl alcohol, of any acetyl value of
175 or more
1
3903 90 20 --- Brominated polystyrene, containing kg. [10%] -
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
1
3903 90 90 --- Other kg. [10%] -
3904 POLYMERS OF VINYL CHLORIDE OR
OF OTHER HALOGENATED OLEFINS,
IN PRIMARY FORMS
2
[3904 10 - Poly (vinyl chloride), not mixed with
any other substances:
3904 10 10 --- Emulsion grade PVC resin/PVC Paste kg. 10% -
resin/PVC dispersion resin
3904 10 20 --- Suspension grade PVC resin kg. 10% -
3904 10 90 --- 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) (3) (4) (5)
- Other poly (vinyl chloride), mixed kg. 10% -
with other substances:
3904 21 00 - Non-plasticised kg. 10% -
3904 22 00 - Plasticised kg. 10% -]
3904 30 - Vinyl chloride-vinyl acetate
copolymers:
1
3904 30 10 - Poly (vinyl derivatives) kg. [10%] -
1
3904 30 90 - Other kg. [10%] -
2
[390440 00 - Other vinyl chloride copolymers kg. 10% -
3904 50 -- Vinylidene chloride polymers:
3904 50 10 --- Copolymer of vinylidene chloride kg. 10% -]
with acrylonitrite, in the form of
expansible beads of a diameter of 4
micrometers or more but not more
than 20 micrometers
1
3904 50 90 - Other kg. [10%] -
- Fluro-polymers :
1
3904 61 00 - Polytetrafluroethylene kg. [10%] -
- Other :
1
3904 69 10 - Poly (vinyl fluoride), in one of the kg. [10%] -
forms mentioned in Note 6(b) to this
Chapter
1
3904 69 90 - Other kg. [10%] -
3
[3904 90 -- Other:
3904 90 10 --- Chlorinated poly vinyl chloride kg. 10% -
(CPVC) resin
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)
- Poly (vinyl acetate):
3905 12 - In aqueous dispersion:
1
3905 12 10 - Poly (vinyl acetate) (PVA), moulding kg. [10%] -
material
1
3905 12 20 - Poly (vinyl acetate) resins kg. [10%] -
1
3905 12 90 --- Other kg. [10%] -
3905 19 - Other:
1
3905 19 10 - Poly (vinyl acetate) (PVA) moulding kg. [10%] -
material
1
3905 19 20 - Poly (vinyl acetate) and resins kg. [10%] -
1
3905 19 90 - Other kg. [10%] -
- Vinyl acetate copolymers :
1
3905 21 00 - In aqueous dispersion kg. [10%] -
1
3905 29 00 - Other kg. [10%] -
1
3905 30 00 - Poly (vinyl alcohol), whether or not kg. [10%] -
containing unhydrolysed acetate
groups
- Other:
1
3905 91 00 - Copolymers kg. [10%] -
3905 99 - Other:
1
3905 99 10 - Poly (vinyl pirolidone) (p alcohol) kg. [10%] -
1
3905 99 90 - Other kg. [10%] -
3906 ACRYLIC POLYMERS IN PRIMARY
FORMS

- Poly (methyl methacrylate):

1
3906 10 10 - Binders for pigments or inks kg. [10%] -
1
3906 10 90 - Other kg. [10%] -
3906 90 - Other:
2
[3906 90 40 --- Poly (acrylic acid) kg. 10% -
3906 90 50 --- Polyacrylonitrile (PAN) 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. 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) (2) (3) (4) (5)
3906 90 60 --- Copolymers of acrylonitrile kg. 10% -
3906 90 70 --- Sodium polyacrylate kg. 10% -]
1
3906 90 90 --- Other kg. [10%] -
3907 POLYACETALS, OTHER POLYETHERS
AND EPOXIDE RESINS, IN PRIMARY
FORMS; POLYCARBONATES, ALKYD
RESINS, POLYALLYLESTERS AND
OTHER POLYESTERS, IN PRIMARY
FORMS
1
3907 10 00 - Polyacetals kg. [10%] -
3907 20 - Other polyethers:
1
3907 20 10 - Poly (ether alcohols) kg. [10%] -
1
3907 20 90 - Other kg. [10%] -
3907 30 - Epoxide resins:
1
3907 30 10 - Epoxy resins kg. [10%] -
1
3907 30 90 - Other kg. [10%] -
1
3907 40 00 - Polycarbonates kg. [10%] -
1
3907 50 00 - Alkyd resins kg. [10%] -
2
3907 60 [- Poly(ethylene terephthalate):
3
[3907 61 --- Having a viscosity number of 78 ml/g
or higher:
3907 61 10 --- PET flake (chip) kg. 10% -
3907 61 90 --- Other primary form kg. 10% -]
3907 69 -- Other:
4
[3907 69 30 --- PET flake (chip) kg. 10% -
3907 69 90 --- Other primary form kg. 10% -]
- Other polyesters:

1. Subs. by Act 22 of 2007, s. 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) (3) (4) (5)
1 2
[3907 70 00 -- Poly(lactic acid) kg. [10%] -]
3907 91 - Unsaturated :
2
3907 91 10 - Maleic resins kg. [10%] -
2
3907 91 20 - Polyester or contract resins kg. [10%] -
2
3907 91 30 --- Fumeric resins kg. [10%] -
2
3907 91 40 --- Diallylphthalate resins kg. [10%] -
2
3907 91 50 --- Poly (butylene terepthalate) kg. [10%] -
2
3907 91 90 --- Other kg. [10%] -
3907 99 - Other:
3
[3907 99 00 - Other kg. 10% -]
3908 POLYAMIDES IN PRIMARY FORMS
3908 10 - Polyamide -6, -11,-12, -6, 6, -6, 9, -6,
10 or -6,12:
4
[--- Polyamide-6 (Nylon-6):
3908 10 11 ---- Flake (chip) kg. 10% -
3908 10 19 Other primary form Polyamide-11 kg. 10% -
(Nylon-11):
3908 10 21 ---- Flake (chip) kg. 10% -
3908 10 29 ---- Other primary form Polyamide-12 kg. 10% -
(Nylon-12):
3908 10 31 ---- Flake (chip) kg. 10% -
3908 10 39 ---- Other primary form Polyamide-6, 6 kg. 10% -
(Nylon-6, 6):
3908 10 41 ---- Flake(chip) kg. 10% -
3908 10 49 ---- Other primary form Polyamide-6, 9 kg. 10% -
(Nylon-6, 9):
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) (3) (4) (5)
3908 10 59 ---- Other primary form Polyamide-6, 10 kg. 10% -
(Nylon-6, 10):
3908 10 61 ---- Flake (chip) kg. 10% -
3908 10 69 ---- Other primary form Polyamide-6, 12 kg. 10% -
(Nylon-6, 12):
3908 10 71 ---- Flake (chip) kg. 10% -
3908 10 79 ---- Other primary form kg. 10% -
3908 90 00 - Other kg. 10% -]
3909 AMINO-RESINS, PHENOLIC RESINS AND
POLYURETHANES, IN PRIMARY FORMS

3909 10 - Urea resins; thiourea resins :

1
3909 10 10 - Urea formaldehyde resins kg. [10%] -
1
3902 10 90 - Other kg. [10%] -
3909 20 - Melamine resins:
1
3909 20 10 --- Melamine formaldehyde resins kg. [10%] -
1
3909 20 90 --- Other kg. [10%] -
2
3909 30 [- Other amino-resins:
3909 31 00 -- Poly(methylene phenyl isocyanate) kg. 10% -
(crude MDI, polymeric MDI)
3909 39 -- Other:
3909 39 10 --- Poly(phenylene oxide) kg. 10% -
3909 39 90 --- Other kg. 10% -]
3909 40 - Phenolic resins :
1
3909 40 10 --- Cresol formaldehyde oxide kg. [10%] -
1
3909 40 20 --- Phenol formaldehyde resins kg. [10%] -
1
3909 40 30 --- Alkyl phenol-formaldehyde resins kg. [10%] -
1
3909 40 40 --- Ketonic resins kg. [10%] -
1
3909 40 50 --- Phenoxi resins kg. [10%] -
1
3909 40 60 --- Terpene phenolic resins 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. 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) (3) (4) (5)
1
3909 40 90 --- Other kg. [10%] -
1
3909 50 00 - Polyurethanes kg. [10%] -
3910 SILICONES IN PRIMARY FORMS
3910 00 - Silicones in primary forms
1
3910 00 10 - Silicone resins kg. [10%] -
1
3910 00 20 --- Silicone oil kg. [10%] -
1
3910 00 90 --- Other kg. [10%] -
3911 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
3911 10 - [Petroleum resins, coumarone, indene]
orcoumarone-indene resins and
polyterpenes:
1
3911 10 10 - Coumarone-indene resins kg. [10%] -
1
3911 10 90 - Other kg. [10%] -
3911 90 - Other:
1
3911 90 10 --- Polysulphones kg. [10%] -
1
3911 90 90 --- Other kg. [10%] -
3912 CELLULOSE AND ITS CHEMICAL
DERIVATIVES, NOT ELSEWHERE
SPECIFIED OR INCLUDED, IN PRIMARY
FORMS

- Cellulose acetates:
3912 11 - Non-plasticised:
1
3912 11 10 - Cellulose acetate flakes kg. [10%] -
1
3912 11 20 - Cellulose acetate moulding powder kg. [10%] -
1
3912 11 30 --- Cellulose acetobutyrate moulding kg. [10%] -
powder
1
3912 11 40 --- Cellulose nitrate, dynamic grade 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. 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) (3) (4) (5)
1
3912 11 90 --- Other kg. [10%] -
3912 12 - Plasticised:
1
3912 12 10 - Cellulose acetate flakes kg. [10%] -
1
3912 12 20 - Cellulose acetate moulding powder kg. [10%] -
1
3912 12 30 - Cellulose acetobutyrate moulding kg. [10%] -
powder
1
3912 12 90 --- Other kg. [10%] -
3912 20 - Cellulose nitrates (including
collodions):
- Non-plasticised:
1
3912 20 11 - Moulding powders kg. [10%] -
1
3912 20 19 - Other kg. [10%] -
--- Plasticised:
1
3912 20 21 - Moulding powders kg. [10%] -
1
3912 20 29 - Other kg. [10%] -
- Cellulose ethers:
1
3912 31 00 - Carboxymethyl cellulose and its salts kg. [10%] -
3912 39 - Other:
- Non-plascised:
1
3912 39 11 - Ethylcellulose kg. [10%] -
1
3912 39 12 - Methylcellulose kg. [10%] -
1
3912 39 19 - Other cellulose ethers kg. [10%] -
- Plasticised:
1
3912 39 21 - Ethyl cellulose kg. [10%] -
1
3912 39 22 - Methyl cellulose kg. [10%] -
1
3912 39 29 - Other cellulose ether kg. [10%] -
3912 90 - Other:
1
3912 90 10 - Cellulose propionate and aceto kg. [10%] -
propionate, non-plasticised

1. Subs. by Act 22 of 2007, s. 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)
1
3912 90 20 - Viscose sponge kg. [10%] -
1
3912 90 90 --- Other kg. [10%] -
3913 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

3913 10 - Alginic acid, its salts and esters:

1
3913 10 10 - Sodium alginate kg. [10%] -
1
3913 10 90 - Other kg. [10%] -
3913 90 - Other:
- Chemical derivatives of natural rubber:
1
3913 90 11 - Chlorinated rubber kg. [10%] -
1
3913 90 19 - Other kg. [10%] -
1
3913 90 20 - Hardened proteins (such as hardened kg. [10%] -
casein, gelatin)
1
3913 90 30 --- Dextran kg. [10%] -
1
3913 90 90 --- Other kg. [10%] -
3914 ION-EXCHANGERS BASED ON
POLYMERS OF HEADINGS 3901 TO 3913,
IN PRIMARY FORMS

3914 00 - Ion-exchangers based on polymers of

headings 3901 to 3913, in primary
forms:
1
3914 00 10 - Ion-exchangers of the condensation, kg. [10%] -
polycondensation or polyaddition type
1
3914 00 20 - Ion-exchangers of polymerisation or co- kg. [10%] -
polymerisation type
1
3914 00 90 - Other kg. [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) (2) (3) (4) (5)
1
3915 10 00 - Of polymers of ethylene kg. [10%] -
1
3915 20 00 - Of polymers of styrene kg. [10%] -
3915 30 - Of polymers of vinyl chloride:
1
3915 30 10 - Of copolymers of vinyl chloride kg. [10%] -
1
3915 30 90 --- Other kg. [10%] -
3915 90 - Of other plastics :
1
3915 90 10 - Of polypropylene kg. [10%] -
- Of polymers of vinyl acetate:
1
3915 90 21 - Of copolymers of vinyl acetate kg. [10%] -
1
3915 90 29 --- Other kg. [10%] -
1
3915 90 30 --- Of acrylic polymers and methlyacrylic kg. [10%] -
copolymers
--- Of alkyds, polyesters and epoxide
resins:
1
3915 90 41 - Of alkyds and polyesters kg. [10%] -
1
3915 90 42 - Of pet bottles kg. [10%] -
1
3915 90 49 - Of epoxide resins kg. [10%] -
1
3915 90 50 - Of polyamides kg. [10%] -
--- Of amino resins; phenolic resins and
polyurethanes:
1
3915 90 61 - Of phenoplast kg. [10%] -
1
3915 90 62 - Of aminoplast kg. [10%] -
1
3915 90 63 - Of polyurethanes kg. [10%] -
- Of cellulose and its chemical
derivatives:
1
3915 90 71 - Of regenerated cellulose kg. [10%] -
1
3915 90 72 - Cellulose plastic waste such as cellulose kg. [10%] -
nitrate film scrap non-plasticised
1
3915 90 73 - Cellulose plastic waste such as cellulose kg. [10%] -
nitrate film scrap plasticised

1. Subs. by Act 22 of 2007, s. 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) (2) (3) (4) (5)
1
3915 90 74 - Cellulose plastic waste such as cellulose kg. [10%] -
acetate film scrap non-plasticised
1
3915 90 75 - Cellulose plastic waste such as cellulose kg. [10%] -
acetate film scrap plasticised
1
3915 90 90 - Other kg. [10%] -
3916 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

3916 10 - Of polymers of ethylene:

1
3916 10 10 --- Rods of polyethylene kg. [10%] -
1
3916 10 20 --- Canes kg. [10%] -
1
3916 10 90 --- Other kg. [10%] -
3916 20 - Of polymers of vinyl chloride:
- Of poly (vinyl chloride) copolymers :
1
3916 20 11 - Canes kg. [10%] -
1
3916 20 19 - Other kg. [10%] -
--- Other:
1
3916 20 91 - Canes kg. [10%] -
1
3916 20 99 - Other kg. [10%] -
3916 90 - Of other plastics :
1
3916 90 10 - Canes kg. [10%] -
--- Of phenoplast, aminoplast, alkyds and
Polyesters, polyamides, polyurethanes,
epoxide-resins (including waste and
scrap), polypropylene and acrylic,
methacrylic and acrylomethacrylic
polymers :
1
3916 90 21 - Of phenoplast kg. [10%] -
1
3916 90 22 - Of aminoplast kg. [10%] -
1
3916 90 23 - Of alkyds and polysters 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).

16
(1) (2) (3) (4) (5)
1
3916 90 24 - Of polyamides kg. [10%] -
1
3916 90 25 - Of polyurethanes kg. [10%] -
1
3916 90 26 - Of epoxide-resins (including waste and kg. [10%] -
scrap)
1
3916 90 27 - Of polypropylene kg. [10%] -
1
3916 90 28 - Of acrylicmethacrylic and kg. [10%] -
acrylomethacrylic polymers
- Of polymerisation and copolymerisation
products of polystyrene and polymethyl
methacrylate:
1
- Of polymerisation and copolymerisation kg. [10%] -
3916 90 31
products of polystyrene
1
- Of polymethyl methacrylate kg. [10%] -
3916 90 32
1
--- Of regenerated cellulose kg. [10%] -
3916 90 40
1
--- Of cellulose nitrate and celluloid, kg. [10%] -
3916 90 50
whether or not plasticized
1
--- Of vulcanized fiber kg. [10%] -
3916 90 60
1
--- Of cellulose acetate and acetate kg. [10%] -
3916 90 70
butyrate, whether or not plasticized
1
3916 90 80 --- Of vinyl plastic kg. [10%] -
1
3916 90 90 --- Of other polymerisation and kg. [10%] -
copolymerisation products
3917 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:
1
3917 10 10 - Of hardened protein kg. [10%] -
1
3910 10 20 - Of cellulosic materials kg. [10%] -
- Tubes, pipes and hoses, rigid:

3917 21 - Of polymers of ethylene:

1
- Tubes of polyethylene kg. [10%] -
3917 21 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) (2) (3) (4) (5)
1
3917 21 90 - Other kg. [10%] -
1
3917 22 00 - Of polymers of propylene kg. [10%] -
3917 23 - Of polymers of vinyl chloride :
1
3917 23 10 --- Seamless tubes kg. [10%] -
1
3917 23 90 --- Other kg. [10%] -
3917 29 - Of other plastics:
1
3917 29 10 - Seamless tubes of copolymers of vinyl kg. [10%] -
acetate and vinyl chloride
1
3917 29 20 - Seamless tubes of polymers and kg. [10%] -
copolymers of polystyrene
1
3917 29 30 - Tubes of cellulose nitrate and celluloid, kg. [10%] -
whether or not plasticised
1
3917 29 40 --- Tubes of cellulose acetate or acetate kg. [10%] -
butyrate
1
3917 29 50 --- Tubes of vinyl plastics kg. [10%] -
1
3917 29 90 --- Other kg. [10%] -
- Other tubes, pipes and hoses:
1
3917 31 00 - Flexible tubes, pipes and hoses, having kg. [10%] -
a minimum burst pressure of 27.6 MPa
- Other, not reinforced or otherwise
combined with other materials, without
fittings:
1
3917 32 10 - Of condensation or rearrangement kg. [10%] -
polymerization products, whether or not
chemically modified
1
3917 32 20 --- Of addition polymerisation products kg. [10%] -
1
3917 32 90 --- Other kg. [10%] -
1
3917 33 00 - Other, not reinforced or otherwise kg. [10%] -
combined with other materials, with
fittings
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) (2) (3) (4) (5)
1
3917 39 10 - Of condensation or rearrangement kg. [10%] -
polymerization products, whether or not
chemically modified
1
3917 39 20 - Of addition polymerisation products kg. [10%] -
1
3917 39 90 --- Other kg. [10%] -
1
3917 40 00 - Fittings kg. [10%] -
3918 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

3918 10 - Of polymers of vinyl chloride:

2
3918 10 10 - Wall or ceiling coverings combined kg. [15%] -
with knitted or woven fabrics,
nonwovens or felts
2
3918 10 90 - Other kg. [15%] -
3918 90 - Of other plastics:
2
3918 90 10 --- Floor coverings of linoxyne kg. [15%] -
2
3918 90 20 --- Wall or ceiling coverings combined kg. [15%] -
with knitted or woven fabrics,
nonwovens or felts
2
3918 90 90 --- Other kg. [15%] -
3919 SELF-ADHESIVE PLATES, SHEETS,
FILM, FOIL, TAPE, STRIP AND OTHER
FLAT SHAPES, OF PLASTICS,
WHETHER OR NOT IN ROLLS
1
3919 10 00 - In rolls of width not exceeding 20 cm kg. [10%] -
3919 90 - Other:
1
3919 90 10 - Plastic stickers, whether or not kg. [10%] -
printed, embossed, or impregnated
1
3919 90 20 - Cellulose adhesive tape kg. [10%] -
3
3919 90 90 --- Other kg. [15%] -

1. Subs. by Act 22 of 2007, s. 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
(1) (2) (3) (4) (5)
3920 OTHER PLATES, SHEETS, FILM, FOIL
AND STRIP, OF PLASTICS, NON-
CELLULAR AND NOT REINFORCED,
LAMINATED, SUPPORTED OR
SIMILARLY COMBINED WITH OTHER
MATERIALS

3920 10 - Of polymers of ehtylene:

- Sheets of polyethylene:
1
3920 10 11 - Rigid, plain kg. [10%] -
1
3920 10 12 - Flexible, plain kg. [10%] -
3920 10 19 - Other
- Other:
1
3920 10 91 - Rigid, plain kg. [10%] -
1
3920 10 92 - Flexible, plain kg. [10%] -
1
3920 10 99 - Other kg. [10%] -
3920 20 - Of polymers of propylene :
1
3920 20 10 - Rigid, plain kg. [10%] -
1
3920 20 20 - Flexible, plain kg. [10%] -
1
3920 20 90 --- Other kg. [10%] -
3920 30 - Of polymers of styrene:
1
3920 30 10 - Rigid, plain kg. [10%] -
1
3920 30 20 - Flexible, plain kg. [10%] -
1
3920 30 90 - Other kg. [10%] -
- Of polymers of vinyl chloride:
1
3920 43 00 - Containing by weight not less than 6% kg. [10%] -
of plasticizers
1
3920 49 00 - Other kg. [10%] -
- Of acrylic polymers:
3920 51 - Of poly (methyl methacrylate):
- Sheets:
1
3920 51 11 - Rigid, plain 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).

20
(1) (2) (3) (4) (5)
1
3920 51 12 - Flexible, plain kg. [10%] -
1
3920 51 19 - Other kg. [10%] -
- Other:
1
3920 51 91 - Rigid, plain kg. [10%] -
1
3920 51 92 - Flexible, plain kg. [10%] -
1
3920 51 99 - Other kg. [10%] -
3920 59 - Other:
--- Polyacrylate sheets:
1
3920 59 11 - Rigid, plain kg. [10%] -
1
3920 59 12 - Flexible, plain kg. [10%] -
1
3920 59 19 - Other kg. [10%] -
- Other:
1
3920 59 91 - Rigid, plain kg. [10%] -
1
3920 59 92 - Flexible, plain kg. [10%] -
1
3920 59 99 - Other kg. [10%] -
- Of polycarbonates, alkyd resins,
polyallyl esters or other polyesters :
3920 61 - Of polycarbonates:
1
3920 61 10 - Rigid, plain kg. [10%] -
1
3920 61 20 - Flexible, plain kg. [10%] -
1
3920 61 90 --- Other kg. [10%] -
3920 62 - Of poly (ethylene terephthalate):
1
3920 62 10 - Rigid, plain kg. [10%] -
1
3920 62 20 - Flexible, plain kg. [10%] -
1
3920 62 90 - Other kg. [10%] -
3920 63 - Of unsaturated polyesters:
1
3920 63 10 - Rigid, plain kg. [10%] -
1
3920 63 20 - Flexible, plain 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).

21
(1) (2) (3) (4) (5)
1
3920 63 90 - Other kg. [10%] -
3920 69 - Of other polyesters:
- Packaging film:
1
3920 69 11 - Rigid, plain kg. [10%] -
1
3920 69 12 - Flexible, plain kg. [10%] -
1
3920 69 19 - Other kg. [10%] -
- Sun and/or dust control film:
1
3920 69 21 - Rigid, plain kg. [10%] -
1
3920 69 22 - Flexible, plain kg. [10%] -
1
3920 69 29 - Other kg. [10%] -
- Other film:
1
3920 69 31 - Rigid, plain kg. [10%] -
1
3920 69 32 - Flexible, plain kg. [10%] -
1
3920 69 39 - Other kg. [10%] -
- Other:
1
3920 69 91 - Rigid, plain kg. [10%] -
1
3920 69 92 - Flexible, plain kg. [10%] -
1
3920 69 99 - Other kg. [10%] -
- Of cellulose or its chemical
derivatives:
3920 71 - Of regenerated cellulose:
- Cello phane transparent:
1
3920 71 11 - Film kg. [10%] -
1
3920 71 19 - Other kg. [10%] -
--- Sheets of cellulose nitrate and
celluloid, whether or not plasticized:
1
3920 71 21 - Plain kg. [10%] -
1
3920 71 29 - Other 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).

22
(1) (2) (3) (4) (5)
1
3920 71 91 - Rigid, plain kg. [10%] -
1
3920 71 92 - Flexible, plain kg. [10%] -
1
3920 71 99 - Other kg. [10%] -
2
***
3920 73 - Of cellulose acetate:
- Sheet of cellulose acetate, non-
plasticized:
1
3920 73 11 - Rigid, plain kg. [10%] -
1
3920 73 12 - Flexible, plain kg. [10%] -
1
3920 73 19 - Other kg. [10%] -
- Sheets of cellulose acetate,
plasticized:
1
3920 73 21 - Rigid, plain kg. [10%] -
1
3920 73 22 - Flexible, plain kg. [10%] -
1
3920 73 29 - Other kg. [10%] -
- Other:
1
3920 73 91 - Rigid, plain kg. [10%] -
1
3920 73 92 - Flexible, plain kg. [10%] -
1
3920 73 99 - Other kg. [10%] -
3920 79 - Of other cellulose derivatives:
- Sheets of cellulose nitrate and
celluloid, whether or not plasticized:
1
3920 79 11 - Rigid, plain kg. [10%] -
1
3920 79 12 - Flexible, plain kg. [10%] -
1
3920 79 19 - Other kg. [10%] -
- Other :
1
3920 79 91 - Rigid, plain kg. [10%] -
1
3920 79 92 - Flexible, plain 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. 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) (2) (3) (4) (5)
1
3920 79 99 - Other kg. [10%] -
2
[- Of other plastics:
3920 91 --- Of poly (vinyl butyral):
3920 91 10 --- Rigid, plain kg. 10% -
3920 91 20 --- Flexible, plain kg. 10% -
3920 91 90 --- Other kg. 10% -]
3920 92 - Of polyamides:
---- Poly (amide fluoride) film:
1
3920 92 11 ---- Rigid, plain kg. [10%] -
1
3920 92 12 ---- Flexible, plain kg. [10%] -
1
3920 92 19 ---- Other kg. [10%] -
--- Other:
1
3920 92 91 - Rigid, plain kg. [10%] -
1
3920 92 92 - Flexible, plain kg. [10%] -
1
3920 92 99 - Other kg. [10%] -
3920 93 - Of amino-resins :
1
3920 93 10 --- Rigid, plain kg. [10%] -
1
3920 93 20 --- Flexible, plain kg. [10%] -
1
3920 93 90 - Other kg. [10%] -
3920 94 - Of phenolic resins :
1
3920 94 10 - Rigid, plain kg. [10%] -
1
3920 94 20 - Flexible, plain kg. [10%] -
1
3920 94 90 --- Other kg. [10%] -
3920 99 --- Of other plastics:
--- Plates, sheets, film, foil and strip of
poly(vinyl acetate):
1
3920 99 11 - Rigid, plain 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. 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) (2) (3) (4) (5)
1
3920 99 12 - Flexible, plain kg. [10%] -
1
3920 99 19 - Other kg. [10%] -
- Film, sheets, strip of vinyl plastics:
1
3920 99 21 - Rigid, plain kg. [10%] -
1
3920 99 22 - Flexible, plain kg. [10%] -
1
3920 99 29 - Other kg. [10%] -
- Plates, sheets, strip, film or foil of
copolymers of vinyl chloride and vinyl
acetate:
1
3920 99 31 - Rigid, plain kg. [10%] -
1
3920 99 32 - Flexible, plain kg. [10%] -
1
3920 99 39 - Other kg. [10%] -
- Sheet of poly (tetrafluoro-ethylene)
(PTFE):
1
3920 99 41 - Rigid, plain kg. [10%] -
1
3920 99 42 - Flexible, plain kg. [10%] -
1
3920 99 49 - Other kg. [10%] -
- Retro reflective sheeting:
1
3920 99 51 - Rigid, plain kg. [10%] -
1
3920 99 52 - Flexible, plain kg. [10%] -
1
3920 99 59 - Other kg. [10%] -
1
3920 99 60 - Clicking boards for leather machinery kg. [10%] -
- Other :
1
3920 99 91 - Rigid, plain kg. [10%] -
1
3920 99 92 - Flexible, plain kg. [10%] -
2
3920 99 99 - Other kg. [15%] -
3921 OTHER PLATES, SHEETS, FILM, FOIL
AND STRIP, OF PLASTICS

- Cellular:

1. Subs. by Act 22 of 2007, s. 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) (2) (3) (4) (5)
1
3921 11 00 - Of polymers of styrene kg. [10%] -
1
3921 12 00 - Of polymers of vinyl chloride kg. [10%] -
3921 13 - Of polyurethanes:
1
3921 13 10 --- Flexible kg. [10%] -
1
3921 13 90 --- Other kg. [10%] -
1
3921 14 00 - Of regenerated cellulose kg. [10%] -
1
3921 19 00 - Of other plastics kg. [10%] -
3921 90 - Other:
1
3921 90 10 - Thermocol kg. [10%] -
--- Of polymers of vinyl chloride:
1
3921 90 21 - Rigid, lacquered kg. [10%] -
1
3921 90 22 - Flexible, lacquered kg. [10%] -
1
3921 90 23 - Rigid, metallised kg. [10%] -
1
3921 90 24 - Flexible, metallised kg. [10%] -
1
3921 90 25 - Rigid, laminated kg. [10%] -
1
3921 90 26 - Flexible, laminated kg. [10%] -
1
3921 90 29 - Other kg. [10%] -
- Of regenerated cellulose :
1
3921 90 31 - Rigid, lacquered kg. [10%] -
1
3921 90 32 - Flexible, lacquered kg. [10%] -
1
3921 90 33 - Rigid, metallised kg. [10%] -
1
3921 90 34 - Flexible, metallised kg. [10%] -
1
3921 90 35 - Rigid, laminated kg. [10%] -
1
3921 90 36 - Flexible, laminated kg. [10%] -
1
3921 90 39 - Other kg. [10%] -
- Other:
1
3921 90 91 - Rigid, lacquered kg. [10%] -
1
3921 90 92 - Flexible, lacquered 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).

26
(1) (2) (3) (4) (5)
1
3921 90 93 - Rigid, metallised kg. [10%] -
1
3921 90 94 - Flexible, metallised kg. [10%] -
1
3921 90 95 - Rigid, laminated kg. [10%] -
1
3921 90 96 - Flexible, laminated kg. [10%] -
1
3921 90 99 - Other kg. [10%] -
3922 BATHS, SHOWER-BATHS, SINKS,
WASH-BASINS, BIDETS, LAVATORY
PANS, SEATS AND COVERS, FLUSHING
CISTERNS AND SIMILAR SANITARY
WARE, OF PLASTICS
2
3922 10 00 - Baths, shower-baths, sinks and wash kg. [15%] -
basins
2
3922 20 00 - Lavatory seats and covers kg. [15%] -
2
3922 90 00 - Other kg. [15%] -
3923 ARTICLES FOR THE CONVEYANCE
OR PACKING OF GOODS, OF
PLASTICS; STOPPERS, LIDS, CAPS
AND OTHER CLOSURES, OF PLASTICS

3923 10 - Boxes, cases, crates and similar

articles:
2
3923 10 10 - Plastic containers for audio or video kg. [15%] -
cassettes, cassette tapes, floppy disk
and similar articles
2
3923 10 20 - Watch-box, jewellery box and similar kg. [15%] -
containers of plastics
2
3923 10 30 - Insulated ware kg. [15%] -
2
3923 10 40 -- Packing for accommodating kg. [15%] -
connectors
2
3923 10 90 --- Other kg. [15%] -
- Sacks and bags (including cones):
2
3923 21 00 - Of polymers of ethylene kg. [15%] -
3923 29 - Of other plastics:
2
3923 29 10 - Of poly (vinyl chloride) kg. [15%] -

1. Subs. by Act 22 of 2007, s. 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) (3) (4) (5)
1
3923 29 90 --- Other kg. [15%] -
3923 30 - Carboys, bottles, flasks and similar
articles:
1
3923 30 10 - Insulated ware kg. [15%] -
1
3923 30 90 - Other kg. [15%] -
1
3923 40 00 - Spools, cops, bobbins and similar kg. [15%] -
supports
3923 50 - Stoppers, lids, caps and other
closures:
1
3923 50 10 - Caps and closures for bottles kg. [15%] -
1
3923 50 90 - Other kg. [15%] -
3923 90 - Other:
1
3923 90 10 --- Insulated ware kg. [15%] -
1
3923 90 20 --- Aseptic bags kg. [15%] -
1
3923 90 90 --- Other kg. [15%] -
3924 TABLEWARE, KITCHENWARE,
OTHER HOUSEHOLD ARTICLES
AND 2[HYGIENIC OR TOILET]
ARTICLES, OF PLASTICS

3924 10 - Tableware and kitchenware:

1
3924 10 10 - Insulated ware kg. [15%] -
1
3924 10 90 - Other kg. [15%] -
3924 90 - Other:
1
3924 90 10 --- Toilet articles kg. [15%] -
1
3924 90 20 --- Insulated ware kg. [15%] -
1
3924 90 90 --- Other kg. [15%] -
3925 BUILDERS' WARE OF PLASTICS, NOT
ELSEWHERE SPECIFIED OR
INCLUDED

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) (2) (3) (4) (5)
1
3925 10 00 - Reservoirs, tanks, vats and similar kg. [15%] -
containers, of a capacity exceeding
300 l
1
3925 20 00 - Doors, windows and their frames and kg. [15%] -
thresholds for doors
1
3925 30 00 - Shutters, blinds (including venetian kg. [15%] -
blinds) and similar articles and parts
thereof
3925 90 - Other:
1
3925 90 10 --- Of polyurethane kg. [15%] -
1
3925 90 90 --- Other kg. [15%] -
3926 OTHER ARTICLES OF PLASTICS AND
ARTICLES OF OTHER MATERIALS OF
HEADINGS 3901 TO 3914

3926 10 - Office or school supplies:

- Office supplies of a kind classified as
stationery other than pins, clips, and
writing instruments:
2
3926 10 11 - Of polyurethane foam kg. [15%] -
2
3926 10 19 - Other kg. [15%] -
- Other:
2
3926 10 91 - Of polyurethane foam kg. [15%] -
2
3926 10 99 - Other kg. [15%] -
3926 20 - Articles of apparel and clothing
accessories (including gloves, mittens
and mitts) :
--- Gloves:
2
3926 20 11 - Disposable kg. [15%] -
2
3926 20 19 - Non-disposable kg. [15%] -
- Aprons:
2
3926 20 21 - Of polyurethane foam kg. [15%] -
2
3926 20 29 - Other kg. [15%] -

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)
- Plastic stickers for garments:
1
3926 20 31 - Of polyurethane foam kg. [15%] -
1
3926 20 39 - Other kg. [15%] -
--- Collar stays, patties, butterfly,
shoulder-pads and other stays:
1
3926 20 41 - Of polyurethane foam kg. [15%] -
1
3926 20 49 - Other kg. [15%] -
- Other:
1
3926 20 91 - Of polyurethane foam kg. [15%] -
1
3926 20 99 --- Other kg. [15%] -
3926 30 - Fittings for furniture, coach work or
the like:
1
3926 30 10 - Of polyurethane foam kg. [15%] -
1
3926 30 90 - Other kg. [15%] -
3926 40 - Statuettes and other ornamental
articles :
-- Bangles:
1
3926 40 11 - Of polyurethane foam kg. [15%] -
1
3926 40 19 - Other kg. [15%] -
- Beads:
1
3926 40 21 - Of polyurethane foam kg. [15%] -
1
3926 40 29 - Other kg. [15%] -
- Statuettes:
1
3926 40 31 - Of polyurethane foam kg. [15%] -
1
3926 40 39 - Other kg. [15%] -
--- Table and other household articles
(including hotel and restaurant) for
decoration:
1
3926 40 41 - Of polyurethane foam kg. [15%] -
1
3926 40 49 - Other kg. [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)
- Decorative sheets:
1
3926 40 51 - Of polyurethane foam kg. [15%] -
1
3926 40 59 - Other kg. [15%] -
1
3926 40 60 - Sequine kg. [15%] -
- Other:
1
3926 40 91 - Of polyurethane foam kg. [15%] -
1
3926 40 99 - Other kg. [15%] -
3926 90 - Other:
1
3926 90 10 - PVC belt conveyor kg. [15%] -
- Couplers, packing rings, O rings and
the like:
1
3926 90 21 - Of polyurethane foam kg. [15%] -
1
3926 90 29 - Other kg. [15%] -
- Lasts, with or without steel hinges ;
EVA and grape sheets for soles and
heels; welts:
1
3926 90 31 - Of polyurethane foam kg. [15%] -
1
3926 90 39 - Other kg. [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:
1
3926 90 41 - Of polyurethane foam kg. [15%] -
1
3926 90 49 - Other kg. [15%] -
- Retroreflective sheeting of other than
of heading 3920:
1
3926 90 51 - Of polyurethane foam kg. [15%] -
1
3926 90 59 - Other kg. [15%] -
--- Hangers:
1
3926 90 61 - Of polyurethane foam kg. [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) (2) (3) (4) (5)
1
3926 90 69 - Other kg. [15%] -
- Plastic or nylon tipped hammers;
insulating liner of nylon , HDPE:
1
3926 90 71 - Of polyurethane foam kg. [15%] -
1
3926 90 79 - Other kg. [15%] -
1
3926 90 80 - Polypropylene articles, not elsewhere kg. [15%] -
specified or included
- Other:
2
3926 90 91 - Of polyurethane foam kg. [15%] -
2
3926 90 99 - Other kg. [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
rubber latexes), anti-oxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers,
preservatives, 2[stabilisers], viscosity-control agents, or similar special-purpose additives.
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
Standard Preferential
Areas
(1) (2) (3) (4) (5)
4001 NATURAL RUBBER, BALATA, GUTTA-
PERCHA, GUAYULE, CHICLE AND
SIMILAR NATURAL GUMS, IN PRIMARY
FORMS OR IN PLATES, SHEETS OR
STRIP

4001 10 - Natural rubber latex, whether or not

pre-vulcanised:
4001 10 10 --- Prevulcanised kg. 70% -
4001 10 20 --- Other than prevulcanised kg. 70% -
- Natural rubber in other forms:
4001 21 00 -- Smoked sheets kg. 20% -
4001 22 00 -- Technically specified natural rubber kg. 20% -
(TSNR)
4001 29 -- Other:
4001 29 10 --- Hevea kg. 20% -
4001 29 20 --- Pale crepe kg. 20% -
4001 29 30 --- Estate brown crepe kg. 20% -
4001 29 40 --- Oil extended natural rubber kg. 20% -
4001 29 90 --- Other kg. 20% -
1
4001 30 00 - Balata, gutta-percha, guayule, chicle kg. [10%] -
and similar natural gums
4002 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):

1. Subs. 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) (2) (3) (4) (5)
1
4002 11 00 --- Latex kg. [10%] -
4002 19 -- Other:
1
4002 19 10 --- Oil extended styrene butadiene rubber kg. [10%] -
1
4002 19 20 --- Styrene butadiene rubber with styrene kg. [10%] -
content exceeding 50%
1
4002 19 30 --- Styrene butadiene styrene oil bound kg. [10%] -
copolymer
1
4002 19 90 --- Other kg. [10%] -
1
4002 20 00 - Butadiene rubber (BR) kg. [10%] -
- Isobutene-isoprene (butyl) rubber (IIR);
halo-isobutene-isoprene rubber (CIIR
or BIIR) :
1
4002 31 00 -- Isobutene-isoprene (butyl) rubber (IIR) kg. [10%] -
1
4002 39 00 -- Other kg. [10%] -
- Chlorprene (Chlorobutadiene) rubber
(CR):
1
4002 41 00 -- Latex kg. [10%] -
1
4002 49 00 -- Other kg. [10%] -
- Acrylonitrile-butadiene rubber (NBR):
1
4002 51 00 -- Latex kg. [10%] -
1
4002 59 00 -- Other kg. [10%] -
1
4002 60 00 - Isoprene rubber (IR) kg. [10%] -
1
4002 70 00 - Ethylene-propylene-non-conjugated kg. [10%] -
diene rubber (EPDM)
4002 80 - Mixtures of any product of heading 40
01 with any product of this heading:
1
4002 80 10 --- Latex kg. [10%] -
1
4002 80 20 --- Chemically modified form of natural kg. [10%] -
rubber including graft rubber
1
4002 80 90 --- Other 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
(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) (2) (3) (4) (5)
1
4002 91 00 -- Latex kg. [10%] -
4002 99 -- Other:
1
4002 99 10 --- Factice (rubber substitute derived from kg. [10%] -
oil)
1
4002 99 20 --- Tread rubber compound, cushion kg. [10%] -
compound, cushion gum and tread gum
for resoling or repairing or retreating
rubber tyres
1
4002 99 90 --- Other kg. [10%] -
1
4003 00 00 RECLAIMED RUBBER IN PRIMARY kg. [10%] -
FORMS OR IN PLATES, SHEETS OR
STRIP
1
4004 00 00 WASTE, PARINGS AND SCRAP OF kg. [10%] -
RUBBER (OTHER THAN HARD RUBBER)
AND POWDERS AND GRANULES
OBTAINED THEREFROM

4005 COMPOUNDED RUBBER,

UNVULCANISED, IN PRIMARY FORMS
OR IN PLATES, SHEETS OR STRIP
1
4005 10 00 - Compounded with carbon black or kg. [10%] -
silica
4005 20 - Solutions; dispersions other than those
of sub-heading 4005 10:
1
4005 20 10 - Can sealing compound kg. [10%] -
1
4005 20 90 - Other kg. [10%] -
- Other:
4005 91 - Plates, sheets and strip:
1
4005 91 10 - Hospital sheeting kg. [10%] -
1
4005 91 90 - Other kg. [10%] -
4005 99 - Other:
1
4005 99 10 - Granules of unvulcanised natural or kg. [10%] -
synthetic rubber, compounded, ready
for vulcanisation
1
4005 99 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
(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) (2) (3) (4) (5)
4006 OTHER FORMS (FOR EXAMPLE, RODS,
TUBES AND PROFILE SHAPES) AND
ARTICLES (FOR EXAMPLE, DISCS AND
RINGS), OF UNVULCANISED RUBBER

4006 10 00 - “Camel-back” strips for retreating kg. 1

[10%] -
rubber tyres
4006 90 - Other:
1
4006 90 10 - Thread, not covered kg. [10%] -
1
4006 90 90 - Other kg. [10%] -
4007 VULCANISED RUBBER THREAD AND
CORD

4007 00 - Vulcanised rubber thread and cord:

1
4007 00 10 - Thread, not covered kg. [10%] -
1
4007 00 20 - Cord, not covered kg. [10%] -
1
4007 00 90 - Other kg. [10%] -
4008 PLATES, SHEETS, STRIP, RODS AND
PROFILE SHAPES, OF VULCANISED
RUBBER OTHER THAN HARD RUBBER

- Of cellular rubber:
4008 11 - Plates, sheets and strip:
1
4008 11 10 - Of micro-cellular rubber kg. [10%] -
1
4008 11 90 - Other kg. [10%] -
4008 19 - Other:
1
4008 19 10 - Blocks of micro-cellular rubber but not kg. [10%] -
of latex foam sponge, used in the
manufacture of soles, heels or soles and
heels combined, for footwear
1
4008 19 90 - Other kg. [10%] -
- Of non-cellular rubber:
4008 21 - Plates, sheets and strip:
1
4008 21 10 - Used in the manufacture of soles, heels kg. [10%] -
or soles and heels combined, for
footwear

1. Subs. 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) (2) (3) (4) (5)
1
4008 21 20 - For resoling or repairing or retreating kg. [10%] -
rubber tyres
1
4008 21 90 - Other kg. [10%] -
4008 29 - Other:
1
4008 29 10 - Rubber sheets and resin rubber sheets kg. [10%] -
for soles and heels
1
4008 29 20 --- Blocks used in the manufacture of soles, kg. [10%] -
heels or soles and heels combined, for
footwear
1
4008 29 30 --- Latex foam sponge kg. [10%] -
1
4008 29 40 --- Tread rubber and tread packing strip for kg. [10%] -
resoling or repairing or retreating rubber
tyres
1
4008 29 90 --- Other kg. [10%] -
4009 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:
1
4009 11 00 - Without fittings kg. [10%] -
1
4009 12 00 - With fittings kg. [10%] -
- Reinforced or otherwise combined only
with metal:
1
4009 21 00 - Without fittings kg. [10%] -
1
4009 22 00 - With fittings kg. [10%] -
- Reinforced or otherwise combined only
with textile materials:
1
4009 31 00 - Without fittings kg. [10%] -
1
4009 32 00 - With fittings kg. [10%] -
- Reinforced or otherwise combined with
other materials:
1
4009 41 00 - Without fittings 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 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) (2) (3) (4) (5)
1
4009 42 00 - With fittings kg. [10%] -
4010 CONVEYOR OR TRANSMISSION BELTS
OR BELTING OF VULCANISED RUBBER

- Conveyor belts or belting:

4010 11 - Reinforced only with metal:
1
4010 11 10 - Where the rubber compound content is kg. [10%] -
less than 25% by weight
1
4010 11 90 - Other kg. [10%] -
4010 12 - Reinforced only with textile materials:
1
4010 12 10 - Where the rubber compound content is kg. [10%] -
less than 25% by weight
1
4010 12 90 - Other kg. [10%] -
2
***
4010 19 - Other:
1
4010 19 10 - Where the rubber compound content is kg. [10%] -
less than 25% by weight
1
4010 19 90 - Other kg. [10%] -
- Transmission belts or belting:
3
4010 31 [-- Endless transmission belts of
trapezoidal cross-section (V-belts), V-
ribbed, of an outside circumference
exceeding 60 cm but not exceeding 180
cm:]
1
4010 31 10 - Where the rubber compound content is kg. [10%] -
less than 25% by weight
1
4010 31 90 - Other kg. [10%] -
4010 32 - 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:

1. Subs. 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)
1
4010 32 10 --- Where the rubber compound content is kg. [10%] -
less than 25% by weight
1
4010 32 90 --- Other kg. [10%] -
2
4010 33 [-- Endless transmission belts of
trapezoidal cross- section (V-belts), V-
ribbed, of an outside circumference
exceeding 180 cm but not exceeding
240 cm:]
1
4010 33 10 - Where the rubber compound content is kg. [10%] -
less than 25% by weight
1
4010 33 90 - Other kg. [10%] -
4010 34 - 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:
1
4010 34 10 --- Where the rubber compound content is kg. [10%] -
less than 25% by weight
1
4010 34 90 --- Other kg. [10%] -
4010 35 - Endless synchronous belts of an outside
circumference exceeding 60 cm but not
exceeding 150 cm:
1
4010 35 10 - Where the rubber compound content is kg. [10%] -
less than 25% by weight
1
4010 35 90 - Other kg. [10%] -
4010 36 - Endless synchronous belts of an outside
circumference exceeding 150 cm but not
exceeding 198 cm:
1
4010 36 10 --- Where the rubber compound content is kg. [10%] -
less than 25% by weight
1
4010 36 90 --- Other kg. [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) (2) (3) (4) (5)
1
4010 39 11 - Endless flat belt kg. [10%] -
1
4010 39 12 - Ply belting kg. [10%] -
1
4010 39 19 - Other kg. [10%] -
- Other:
1
4010 39 91 - Endless flat belt kg. [10%] -
1
4010 39 92 ---- Ply belting kg. [10%] -
1
4010 39 99 - Other kg. [10%] -
4011 NEW PNEUMATIC TYRES, OF RUBBER
4011 10 - Of a kind used on motor cars (including
station wagons and racing cars):
2
4011 10 10 - Radials u [15%] -
1
4011 10 90 --- Other u [10%] -
4011 20 - Of a kind used on buses or lorries:
3
4011 20 10 - Radials u [15%] -
1
4011 20 90 - Other u [10%] -
4011 30 00 - Of a kind used on aircraft u 3% -
4011 40 - Of a kind used on motor cycles:
1
4011 40 10 - For motor cycles u [10%] -
1
4011 40 20 --- For motor scooters u [10%] -
1
4011 40 90 --- Other u [10%] -
4011 50 - Of a kind used on bicycles:
1
4011 50 10 - Multi-cellular polyurethane (MCP) u [10%] -
tubeless tyres
4
[4011 50 90 --- Other u 10% -
4011 70 00 - Of a kind used on agricultural or u 10% -
forestry vehicles and machines

1. Subs. 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
(1) (2) (3) (4) (5)
4011 80 00 - Of a kind used on construction, mining u 10% -
or industrial handling vehicles and
machines

4011 90 00 - Other u 10% -]

4012 RETREADED OR USED PNEUMATIC
TYRES OF RUBBER, SOLID OR CUSHION
TYRES, TYRE TREADS AND TYRE
FLAPS, OF RUBBER

- Retreaded tyres:
1
4012 11 00 - Of a kind used on motor cars (including u [10%] -
station wagons and racing cars)
1
4012 12 00 - Of a kind used on buses or lorries u [10%] -
1
4012 13 00 - Of a kind used on aircraft u [10%] -
4012 19 - Other:
1
4012 19 10 - For two wheelers u [10%] -
1
4012 19 90 - Other u [10%] -
4012 20 - Used pneumatic tyres:
1
4012 20 10 --- For buses, lorries and earth moving u [10%] -
equipments including light commercial
vehicles
1
4012 20 20 --- For passenger automobile vehicles, u [10%] -
including two wheelers, three wheelers
and personal type vehicles
1
4012 20 90 --- Other u [10%] -
4012 90 - Other:
1
4012 90 10 - Solid rubber tyres for motor vehicles kg. [10%] -
1
4012 90 20 - Solid rubber tyres for other vehicles kg. [10%] -
1
4012 90 30 - Tyres with metal framework kg. [10%] -
- Tyre flaps:
1
4012 90 41 - Of a kind used in two-wheeled and kg. [10%] -
three-wheeled motor vehicles
1
4012 90 49 - Other kg. [10%] -
1
4012 90 50 - Tyre treads, interchangeable 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 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) (3) (4) (5)
1
4012 90 90 --- Other kg. [10%] -
4013 INNER TUBES, OF RUBBER
4013 10 - Of a kind used on motor cars (including
station wagons and racing cars), buses
or lorries:
1
4013 10 10 - For motor cars u [10%] -
1
4013 10 20 - For lorries and buses u [10%] -
1
4013 20 00 - Of a kind used on bicycles u [10%] -
4013 90 - Other:
1
4013 90 10 - For aircraft u [10%] -
1
4013 90 20 - For motor cycle u [10%] -
1
4013 90 30 - For off the road vehicles, not elsewhere u [10%] -
specified or included
- For tractors:
1
4013 90 41 - Rear tyres u [10%] -
1
4013 90 49 - Other u [10%] -
1
4013 90 50 - Of a kind used in tyres of cycle u [10%] -
rickshaws and three-wheeled powered
cycle-rickshaws
1
4013 90 90 --- Other u [10%] -
4014 HYGIENIC OR PHARMACEUTICAL
ARTICLES (INCLUDING TEATS), OF
VULCANISED RUBBER OTHER THAN
HARD RUBBER, WITH OR WITHOUT
FITTINGS OF HARD RUBBER
4014 10 - Sheath contraceptives:
1
4014 10 10 - Rubber contraceptives, male (condoms) kg. [10%] -
1
4014 10 20 - Rubber contraceptives, female kg. [10%] -
(diaphragms), such as cervical caps
4014 90 - Other:
1
4014 90 10 --- Hot water bottles kg. [10%] -
1
4014 90 20 --- Ice bags kg. [10%] -
1
4014 90 30 --- Feeding bottle nipples 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 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) (3) (4) (5)
1
4014 90 90 --- Other kg. [10%] -
4015 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:

1
4015 11 00 - Surgical pa [10%] -
1
4015 19 00 - Other pa [10%] -
4015 90 - Other:
1
4015 90 10 --- Rubber apron pa [10%] -
2 1
4015 90 20 --- Labels [kg.] [10%] -
1
4015 90 30 --- Industrial gloves pa [10%] -
--- Other:
1
4015 90 91 --- Diving suits kg. [10%] -
1
4015 90 99 --- Other kg. [10%] -
4016 OTHER ARTICLES OF VULCANISED
RUBBER OTHER THAN HARD RUBBER
1
4016 10 00 - Of cellular rubber kg. [10%] -
- Other:
1
4016 91 00 - Floor coverings and mats kg. [10%] -
1
4016 92 00 - Erasers kg. [10%] -
4016 93 - Gaskets, washers and other seals:
1
4016 93 10 - Patches for puncture repair of self kg. [10%] -
vulcanising rubber or a rubber backing
1
4016 93 20 - Rubber rings (O-ring) kg. [10%] -
1
4016 93 30 - Rubber seals (Oil seals and the like) kg. [10%] -
1
4916 93 40 --- Gaskets kg. [10%] -
1
4016 93 50 --- Washers kg. [10%] -
1
4016 93 60 --- Plugs 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 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) (3) (4) (5)
1
4016 93 90 --- Other kg. [10%] -
1
4016 94 00 - Boat or dock fenders, whether or not kg. [10%] -
inflatable
4016 95 - Other inflatable articles:
1
4016 95 10 - Air mattresses kg. [10%] -
2
4016 95 90 - Other kg. [20%] -
4016 99 - Other:
1
4016 99 10 - Rubber cots for textile industry kg. [10%] -
1
4016 99 20 - Rubber bands kg. [10%] -
1
4016 99 30 - Rubber threads kg. [10%] -
1
4016 99 40 --- Rubber blankets kg. [10%] -
1
4016 99 50 --- Rubber cushions kg. [10%] -
1
4016 99 60 --- Rubber bushes kg. [10%] -
1
4016 99 70 --- Ear plug kg. [10%] -
1
4016 99 80 --- Stoppers kg. [10%] -
2
4016 99 90 --- Other kg. [20%] -
4017 HARD RUBBER (FOR EXAMPLE,
EBONITE) IN ALL FORMS, INCLUDING
WASTE AND SCRAP; ARTICLES OF
HARD RUBBER

4017 00 - Hard rubber (for example, ebonite) in

all forms, including waste and scrap;
articles of hard rubber:
1
4017 00 10 - Plates, sheets, rods and tubes of ebonite kg. [10%] -
and vulcanite
1
4017 00 20 - Scrap, waste and powder of hardened kg. [10%] -
rubber (ebonite and vulcanite)
1
4017 00 30 - Printers’ rollers kg. [10%] -
1
4017 00 40 --- Textile rollers kg. [10%] -
1
4017 00 50 --- Typewriters and cyclostyling rollers kg. [10%] -
1
4017 00 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
(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

(1) (2) (3) (4) (5)

4101 RAW HIDES AND SKINS
OF BOVINE
(INCLUDINGBUFFALO) OR
EQUINE ANIMALS (FRESH
OR SALTED, D R I E D , L I M
ED, PICKLED OR OT
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
fresh,wet-salted or
otherwise preserved:

-
4101 20 10 - Of cow, including cow calf kg. Free

-
4101 20 20 - Of buffalo, including buffalo kg. Free
calf

-
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. Free -

4101 50 20 --- Of buffalo, including buffalo kg. Free -

calf

4101 50 90 --- Other kg. Free -

4101 90 - Other, including butts, bends

and bellies:
4101 90 10 - Of cow, including cow calf kg. Free -

4101 90 90 - Other kg. Free -

2
4102 RAW SKINS OF SHEEP OR [kg.]
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

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
(1) (2) (3) (4) (5)
1
4102 10 - With wool on: [kg.]
1
4102 10 10 - Sheep skins [kg.] Free -
1
4102 10 20 - Pelts of baby lambs [kg.] Free -
1
4102 10 30 - Lamb skins, other than pelts [kg.] Free -

- Without wool on:

1
4102 21 - Pickled : [kg.]
1
4102 21 10 - Sheep skins [kg.] Free -
1
4102 21 20 - Lamb skins [kg.] Free -
1
4102 21 30 - Lamb pelt [kg.] Free -

4102 29 - Other:
1
4102 29 10 - Sheep skins [kg.] Free -
1
4102 29 20 - Lamb skins [kg.] Free -

4103 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
2
[***]

4103 20 00 - Of reptiles kg. Free -

4103 30 00 - Of swine kg. Free -

4103 90 00 - Other kg. 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) (2) (3) (4) (5)

4104 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):

4104 11 00 - Full grains, unsplit; grain kg. [10%]1

splits

4104 11 00 - Full grains, unsplit; grain kg. [10%]1 -

splits

4104 19 00 - Other kg. [10%]1 -

- In the dry state (crust):

4104 41 00 - Full grains, unsplit; grain kg. [10%]1 -

splits

4104 49 00 - Other kg. -

1
[10%]

4105 TANNED OR CRUST SKINS OF

SHEEP OR LAMBS, WITH OUT
WOOL ON, WHETHER OR
NOT SPLIT, BUT NOT
FURTHER PREPARED
4105 10 00 - In the wet state (including kg. [10%]1 -
wet-blue)
4105 30 00 - In the dry state (crust) kg. [10%]1 -

4106 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:

4106 21 00 - In the wet state (including kg. [10%]1 -

wet-blue)

4106 22 00 - In the dry state (crust) kg. [10%]1 -

- Of swine:

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 kg. [10%]1 -

wet-blue)

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 kg. [10%]1 -

wet-blue)

4106 92 00 - In the dry state (crust) kg. [10%]1 -

4107 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:

4107 11 00 - Full grains, unsplit kg. [10%]1 -

4107 12 00 - Grain splits kg. [10%]1 -

5
(1) (2) (3) (4) (5)

4107 19 00 - Other kg. [10%]1 -

- Other, including sides:

4107 91 00 - Full grains, unsplit kg. [10%]1 -

107 92 00 - Grain splits kg. [10%]1 -

4107 99 00 - Other kg. [10%]1 -

4112 00 00 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

4113 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

4113 10 00 - Of goats or kids kg. [10%]1 -

4113 20 00 - Of swine kg. [10%]1 -

4113 30 00 - Of reptiles kg. [10%]1 -

4113 90 00 - Other kg. [10%]4 -

4114 CHAMOIS (INCLUDING

COMBINATION CHAMOIS)
LEATHER; PATENT LEATHER
AND PATENT LAMINATED
LEATHER ; METALLISED
LEATHER

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) (3) (4) (5)

-
4114 10 00 - Chamois (including kg. [10%]1
combination chamois) leather

4114 20 - Patent leather and patent

laminated leather ; metallised
leather:

-
114 20 10 - Patent leather and patent kg. [10%]1
laminated leather

-
4114 20 20 - Metallised leather kg. [10%]1

4115 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
-
4115 10 00 - Composition leather with a kg. [10%]1
basis of leather or leather
fiber, in slabs, sheets or strip,
whether or not in rolls

4115 20 - Parings and other waste of

leather or of composition
leather, not suitable for the
manufacture of leather
articles ; leather dust, powder
and flour:
-
4115 20 10 - Cuttings of leather kg. [10%]1

-
4115 20 90 - Other kg. [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 Preferential
area
(1) (2) (3) (4) (5)

4201 00 00 SADDLERY AND kg. [10%]1 -

HARNESS FOR ANY
ANIMAL (INCLUDING
TRACES, LEADS, KNEE
PADS, MUZZLES, SADDLE
CLOTHS, SADDLE BAGS,
DOG COATS AND THE
LIKE), OF ANY
MATERIAL

4202 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
(1) (2) (3) (4) (5)
1
[4202 11 -- With outer surface of
leather or of composition
leather:]

4202 11 10 - Travel goods (trunks, u 2

[15%] -
suit-cases, sports bags
and other similar items )
of leather

4202 11 20 - Toilet-bags and cases, of u 2

[15%] -
leather

4202 11 30 - Satchels u 2
[15%] -

4202 11 40 - Brief-cases u 2
[15%] -

2
4202 11 50 - Executive-cases u [15%] -

2
4202 11 60 - Vanity-cases u [15%] -

2
4202 11 70 - Attache-cases u [15%] -

2
4202 11 90 - Other u [15%] -

4202 12 - With outer surface of

plastic or of textile
materials:
2
4202 12 10 - Toilet-cases u [15%] -

2
4202 12 20 - Plastic moulded suit- u [15%] -
cases
2
4202 12 30 - Plastic moulded brief- u [15%] -
cases
2
4202 12 40 --- Satchels u [15%] -

2
4202 12 50 --- Other travel-goods u [15%] -

2
4202 12 60 --- Brief-cases u [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) (4) (5)
1
4202 12 70 --- Executive-cases other u [15%] -
than plastic moulded
1
4202 12 80 --- Vanity-cases u [15%] -

1
4202 12 90 - Other u [15%] -

4202 19 - Other:

1
4202 19 10 - Travel goods (trunks, u [15%] -
suit-cases, sports bags,
and other similar items)
of leather
1
4202 19 20 - Toilet-cases u [15%] -

1
4202 19 50 --- Executive-cases u [15%] -

1
4202 19 60 --- Vanity-cases u [15%] -

1
4202 19 90 --- Other u [15%] -

- Hand-bags, whether or
not with shoulder strap,
including those without
handle:
2
[4202 21 -- With outer surface of
leather or of composition
leather:]
1
4202 21 10 - Hand-bags for ladies u [15%] -

1
4202 21 20 - Vanity-bags u [15%] -

1
4202 21 90 - Other u [15%] -

3
[4202 22 - With outer surface of
sheeting of plastics or of
textile materials:]
1
4202 22 10 - Hand-bags and shopping u [15%] -
bags, of artificial plastic
material
1
4202 22 20 - Hand-bags and shopping u [15%] -
bags, of cotton

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) (4) (5)
1
4202 22 30 - Hand-bags and shopping u [15%] -
bags, of Jute
1
4202 22 40 - Vanity-bags u [15%] -

1
4202 22 90 - Other u [15%] -

4202 29 - Other:

1
4202 29 10 - Hand bags of other u [15%] -
materials excluding
wicker-work or basket
work
1
4202 29 90 - Other u [15%] -

- Articles of a kind
normally carried in the
pocket or in the handbag
:
2
[4202 31 - With outer surface of
leather or of composition
leather:]
1
4202 31 10 - Jewellery box u [15%] -
1
4202 31 20 - Wallets and purses, of u [15%] -
leather

1
4202 31 90 - Other u [15%] -

3
[4202 32 - With outer surface of
sheeting of plastics or of
textile materials:]
1
4202 32 10 - Jewellery box u [15%] -

1
4202 32 90 - Other u [15%] -

4202 39 - Other:

1
4202 39 10 - Jewellery box u [15%] -

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) (2) (3) (4) (5)
1
4202 39 90 - Other u [15%] -

- Other:
2
[4202 91 00 - With outer surface of
leather or of composition
leather u 10% -]
3 1
[4202 92 00 - With outer surface of u [15%] -
sheeting of plastics or of
textile materials
1
4202 99 00 - Other u [15%] -

4203 ARTICLES OF APPAREL

AND CLOTHING
ACCESSORIES, OF
LEATHER OR OF
COMPOSITION
LEATHER
4203 10 - Articles of apparel:
4
4203 10 10 - Jackets and jerseys kg. [10%] -
4
4203 10 9 - Other kg. [10%] -

- Gloves, mittens and mitts:

4203 21 - Specially designed for

use in sports:
4
4203 21 10 - Gloves kg. [10%] -
4
4203 21 20 - Mittens and mitts kg. [10%] -
4203 29 - Other:
4
4203 29 10 - Gloves for use in industry kg. [10%] -
4
4203 29 20 - Other gloves kg. [10%] -
4
4203 29 30 - Mittens and mitts kg. [10%] -

4
4203 30 00 - Belts and bandoliers kg. [10%] -

4203 40 - Other clothing

accessories :
4
4203 40 10 - Aprons kg. [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) (3) (4) (5)

1
4203 40 20 - Semi-chrome grain kg. [10%] -
garments
1
4203 40 90 - Other kg. [10%] -
2
[* * *]
4205 OTHER ARTICLES OF
LEATHER OR OF
COMPOSITION
LEATHER:

- Straps other than for

machinery or harness :

1
4205 00 11 - Welt kg. [10%] -
1
4205 00 19 - Other kg. [10%] -
1
4205 00 20 - Leather sofa cover kg. [10%] -
1
4205 00 90 - Other kg. [10%] -

4206 ARTICLES OF GUT

(OTHER THAN SILK--
WORM GUT), OF OLD
BEATER'S SKIN, OF
BLADDERS OR OF
TENDONS

4206 00 10 -- For rackets kg. [10%]4 --

4206 00 90 -- Other kg. [10%]4 -]

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

Std. Prefnl. Areas

(1) (2) (3) (4) (5)

4301 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) (2) (3) (4) (5)

4301 10 - Of mink, whole, with or u 15% -

00 without head, tail or paws

4301 30 - Of lamb, the following : u Free -

00 Astrakhan, Broadtail, Caracul,
Persian and similar lamb,
Indian, Chinese, Mongolian
or Tibetan lamb, whole, with
or without head, tail or paws

4301 60 - Of fox, whole, with or u 15% -

00 without head, tail or paws

1
[***]

4301 80 - Other Fur skins, whole, with u 15% -

00 or without head, tail or paws

4301 90 - Heads, tails, paws and other kg. 15% -

00 pieces or cuttings, suitable for
furriers' use
4302 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) (2) (3) (4) (5)
4302 19 - Calf skins, with hair on, u [10%]1 -
10 tanned or dressed
4302 19 - Hides or skins of other bovine u [10%]1 -
20 and equine animals with hair
on, tanned or dressed
4302 19 --- Goat (Common) and kid skins u [10%]1 -
30 with hair on, tanned or
dressed
4302 19 --- Tiger-cat skins u [10%]1 -
40
4302 19 --- Hides and skins of other u [10%]1 -
90 animals with hair on, tanned
or dressed
4302 20 Heads, tails, paws and other kg. [10%]1 -
00 pieces or cuttings, not
assembled
4302 30 - Whole skins and pieces or kg. [10%]1 -
00 cuttings thereof, assembled
4303 ARTICLES OF APPAREL,
CLOTHING ACCESSORIES
AND OTHER ARTICLES OF
FUR SKIN
4303 10 - Articles of apparel and
clothing accessories:
4303 10 - Of wild animals covered kg. [10%]1 -
10 under the Wild Life
(Protection) Act, 1972
4303 10 - Of animals covered under kg. [10%]1 -
20 Convention on International
Trade of Endangered Species
(CITES), other than those of
Tariff Item 4303 1010
4303 10 - Other kg. [10%]1 -
90
4303 90 - Other:

4303 90 - Of wild animals covered kg. [10%]1 -

10 under the Wild Life
(Protection) Act, 1972

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)

4303 90 - Of animals covered under kg. [10%]1 -

20 Convention on International
Trade of Endangered Species
(CITES), other than those of
Tariff Item 4303 90 10
4303 90 - Other kg. [10%]1 -
90

4304 ARTIFICIAL FUR AND

ARTICLES THEREOF

4304 00 - Artificial fur and articles

thereof:
- Artificial fur:

4304 00 - Artificial fur as trimmings kg. [10%]1 -

11 and embellishments for
garments, made ups,
knitwear, plastic and leather
goods
4304 00 - Other kg. [10%]1 -
19

4304 00 - Articles of artificial fur kg. [10%]1 -

20

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:]
[1. For the purposes of sub-heading 4401 31, the expression “wood pellets” means by-products such as
2

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

Standard Preferential
Areas
(1) (2) (3) (4) (5)
4401 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
6
4401 10 [- 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) (2) (3) (4) (5)

4401 11 10 - In logs mt 5% -

4401 11 90 - Other mt 5% -

4401 12 - Non-coniferous:

4401 12 10 - In logs mt 5% -

4401 12 90 - Other mt 5% -]

- Wood in chips or particles: - - -

4401 21 00 - Coniferous mt 5% -

1
[4401 22 00 - Non-coniferous mt 5% -

- Sawdust and wood waste and scrap,

2
[agglomerated in logs]
, briquettes, pellets or similar forms:
4401 31 00 -- Wood pellets mt 5% -]

4401 39 00 -- Other mt 5% -]

3
[4401 40 - Sawdust and wood waste and scrap, mt 5% -]
00 not agglomerated
4402 WOOD CHARCOAL ( INCLUDING - - -
SHELL OR NUT CHARCOAL),
WHETHER OR NOT AGGLOMERATED
4
[4402 10 -- Of bamboo mt. 5% -]
00
4402 90 -- Other: - - -

4402 90 10 - Of coconut shell mt. 5% --

4402 90 90 -- Other mt. 5% -]

4403 WOOD IN THE ROUGH, WHETHER OR - - -

NOT STRIPPED OF BARK OR
SAPWOOD, OR ROUGHLY SQUARED
5
4403 10 00 [- Treated with paint, stains, creosote or
other preservatives:
4403 11 00 - Coniferous 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) (3) (4) (5)

4403 12 00 - Non-coniferous Other, coniferous: m3 5% -

4403 21 -- Of pine (Pinus spp.), of which any
cross-sectional dimension is 15 cm or
more:
4403 21 10 -- Saw logs and veneer logs m3 5% -
4403 21 20 - Poles, pilings and posts m3 5% -
4403 21 90 - Other m3 5% -
4403 22 - Of pine (Pinus spp.), other:
4403 22 10 --- Saw logs and veneer logs m3 5% -
4403 22 20 - Poles, pilings and posts m3 5% -
4403 22 90 - Other m3 5% -
4403 23 -- Of fir (Abies spp.) and spruce (Picea
spp.), of which any cross-sectional
dimension is 15 cm or more:
4403 23 10 - Saw logs and veneer logs m3 5% -

4403 23 20 - Poles, pilings and posts m3 5% -

4403 23 90 - Other m3 5% -

4403 24 -- Of fir (Abies spp.) and spruce (Picea

spp.), other:

4403 24 10 - Saw logs and veneer logs m3 5% -

4403 24 20 --- Poles, pilings and posts m3 5% -

4403 24 90 - Other m3 5% -

4403 25 - Other, of which any cross-sectional

dimension is 15 cm or more:
4403 25 10 - Saw logs and veneer logs m3 5% -

4403 25 20 --- Poles, pilings and posts m3 5% -

4403 25 90 - Other m3 5% -

4403 26 - Other:

4403 26 10 - Saw logs and veneer logs m3 5% -

4403 26 20 - Poles, pilings and posts m3 5% -

4403 26 90 - Other m3 5% -

- Other, of tropical wood:

4
 (1) (2) (3) (4) (5)

4403 41 -- Dark red meranti, light red meranti and m3 5% -]

00 meranti bakau

4403 49 - Other : - - -

4403 49 - Teak wood in rough m3 5% -

10

4403 49 - Other m3 5% -
90

- Other: - - -

4403 91 - Of oak (Quercus Spp.) m3 5% -

00

1
[4403 93 -- Of beech (Fagus spp.), of which any m3 5% -
00 cross-sectional dimension is 15 cm or
more

4403 94 -- Of beech (Fagus spp.), other m3 5% -

00

4403 95 -- Of birch (Betula spp.), of which any m3 5% -

00 cross-sectional dimension is 15 cm or
more

4403 96 -- Of birch (Betula spp.), other m3 5% -

00

4403 97 -- Of poplar and aspen (Populus spp.) m3 5% -

00

4403 98 -- Of eucalyptus (Eucalyptus spp.) m3 5% -]

00

4403 99 - Other: - - -

--- Andaman Padauk (Pterocarous

dalbaergiodes) Bonsum (Phoebe
goalparensis) Gurgan (Dipterocarpus
alatus) Khair (Acacia Catechu)
Lampati (Duabanga grandiflora)
Laurel (Terminalia

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) (3) (4) (5)

- alata) Paliwood (Palaquium - - -

Elliplicum) and Red Sanders
(Pterocar pus Sautaninus) and Rose
wood (Dalbergea Latifolio):
4403 99 - Andaman Padauk (Pterocarous m3 5% -
11 dalbaergiodes)

4403 99 - Bonsum (Phoebe goalparensis) m3 5% -

12

403 99 13 - Gurgan (Dipterocarpus alatus) m3 5% -

4403 99 - Khair (Acacia Catechu) m3 5% -

14

4403 99 - Lampati (Duabanga grandiflora) m3 5% -

15

4403 99 - Laurel (Terminalia alata) m3 5%

16

403 99 17 - Paliwood (Palaquium Elliplicum) m3 5% -

4403 99 - Red Sanders(Pterocar pus m3 5% -

18 Sautatinus)

1
[4403 99 ---- Rose Wood (Dalbergea Latifolio) m3 5% -
19

--- 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:
4403 99 ---- Sal (Chorea robusta) m3 5% -]
21

4403 99 - Sandal wood (Santalum alburn) - 5% -

22
4403 99 - Semul (Bombax ceiba) m3 5% -
23

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) (3) (4) (5)

4403 99 24 - Walnut wood (Juglans binata) m3 5% -

4403 99 25 - Anjam (Hardwickia binata) m3 5% -

1
[***]

4403 99 27 - Sissoo (Dalbergia sisso) m3 5% -

4403 99 28 - White cedar (Dysozylum malabaricum) m3 5% -

2
[4403 99 --- Other m3 5% -]
90
4404 HOOP WOOD; SPLIT POLES; PILES,
PICKETS AND STAKES OF WOOD,
POINTED BUT NOT SAWN
LENGTHWISE; WOODEN STICKS,
ROUGHLY TRIMMED BUT NOT
TURNED, BENT OR OTHERWISE
WORKED, SUITABLE FOR THE
MANUFACTURE OF WALKING
STICKS, UMBRELLAS, TOOL
HANDLES OR THE LIKE; CHIP WOOD
AND THE LIKE
4404 10 00 - Coniferous kg. [10%]3 -

4404 20 - Non-coniferous: - - -

4404 20 10 - Wooden sticks, roughly trimmed but not kg. [10%]3 -

turned, bent or otherwise worked,
suitable for the manufacture of walking
sticks, tool handles, split poles, piles,
pickets, stakes and the like
4404 20 20 - Drawn Wood kg. [10%]3 -

4404 20 90 - Other kg. [10%]3 -

4405 00 00 - WOOD WOOL; WOOD FLOUR kg. [10%]3 -

4406 RAILWAY OR TRAMWAY SLEEPERS - - -

(CROSSTIES) OF WOOD
4
4406 10 00 [- Not impregnated: `

4406 11 00 -- Coniferous kg. 10% -

4406 12 00 -- Non-coniferous kg. 10% -

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)

Other:

4406 91 00 -- Coniferous kg. 10% -

4406 92 00 -- Non-coniferous kg. 10% -]

4407 WOOD SAWN OR CHIPPED

LENGTHWISE, SLICED OR PEELED,
WHETHER OR NOT PLANED, SANDED
OR END JOINTED, OF A THICKNESS
EXCEEDING 6 MM
1
4407 10 [- Coniferous:

4407 11 00 -- Of pine (Pinus spp.) m3 10% -

4407 12 00 -- Of fir (Abies spp.) and Spruce (Picea m3 10% -

spp.)

4407 19 -- Other:

4407 19 10 -- Douglas fir (Pseudotsuga menziesii) m3 10% -

4407 19 90 - Other-Of tropical wood: m3 10% -

4407 21 00 - Mahogany (Swietenia spp.) m3 10% -]

4407 22 00 - Virola, Imbuia and balsa m3 [10%]2 -]

4407 25 00 - Dark Red Meranti, Light Red Meranti m3 [10%]2 -

and Meranti Bakau

4407 26 00 - White Lauan, White Meranti, White m3 [10%]2 -

Seraya, Yellow Meranti and Alan
3
[4407 27 00 -- Sapelli m3 [10%]2 --

4407 28 00 -- Iroko m3 [10%]2 -]

4407 29 - Other: - - -

4407 29 10 - Teak wood m3 [10%]2 -

4407 29 90 - Other m3 [10%]2 -

- Other: - - -

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) (3) (4) (5)

4407 91 - Of oak (Quercus Spp.) m3 [10%]1 -

00
4407 92 - Of beech (Fagus Spp.) m3 [10%]1 -
00
2
[4407 93 - Of maple (Acer spp.) m3 [10%]1 -
00
4407 94 - Of cherry (Prunus spp.) m3 [10%]1 --
00
4407 95 -- Of ash (Fraxinus spp.) m3 [10%]1 -]
00
4407 96 -- Of birch (Betula spp.) m3 10% -
00
4407 97 -- Of poplar and aspen (Populus spp.) m3 10% -]
00
4407 99 - Other: - - -
3
[***] -
4407 99 --- Willow m3 [10%]1 -
20
4407 99 - Other m3 [10%]1 -
90
4408 SHEETS FOR VENEERING (INCLUDING
THOSE OBTAINED BY SLICING
LAMINATED WOOD), FOR PLYWOOD
OR 4[FOR 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
4408 10 - Coniferous: - - -

4408 10 - Sheets for plywood kg. [10%]1 -

10
4408 10 - Oak wood veneer kg. [10%]1 -
20
4408 10 - Veneer sheets, for match boxes and kg. [10%]1 -
30 match splints
5
[4408 --- Other kg. 10% -
10 90
4408 31 - Of Dark red meranti, Light red meranti,
Meranti bakau:]
4408 31 - Sheets for plywood kg. [10%]1 -
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. 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) (3) (4) (5)
4408 31 20 --- Veneer sheets (of Rose wood) kg. [10%]1 -

4408 31 30 --- Veneer sheets, for match boxes and kg. [10%]1 -
match splints
4408 31 90 --- Other kg. [10%]1 -

4408 39 - Other: - - -

4408 39 10 - Sheets for plywoods kg. [10%]1 -

4408 39 20 - Veneer sheets (of Rose wood) kg. [10%]1 -

4408 39 30 - Veneer sheets, for match boxes and kg. [10%]1 -

match splints

4408 39 90 - Other kg. [10%]1 -

4408 90 - Other: - - -

4408 90 10 - Sheets for plywoods kg. [10%]1 -

4408 90 20 - Veneer sheets, for match boxes and kg . [10%]1 -
match splints
4408 90 90 - Other kg. [10%]1 -

4409 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
4409 10 - Coniferous:
4409 10 10 - Planed, tongued, grooved, rebated, kg. [10%]1 -
chamfered, V-jointed, and the like but
not further moulded
4409 10 20 - Beadings, and mouldings (including kg. [10%]1 -
moulded, skirting and other moulded
boards)
4409 10 90 - Other kg. [10%]1 -

2
- [ Non--coniferous: - - -

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) (2) (3) (4) (5)
4409 21 00 -- Of bamboo kg. [10%]1 -
2
[4409 22 00 -- Of tropical wood kg. 10% -]

4409 29 -- Other: - - -

4409 29 10 -- Planed, tongued, grooved, rebated, kg. [10%]1 --

chamfered, Vjointed, and the like but not
further moulded
4409 29 20 -- Beadings and mouldings (including kg. [10%]1 --
moulded skirting and other moulded
boards)
4409 29 90 -- Other kg. [10%]1 -]

3
[4410 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: - - -

4410 11 -- Particle board: - - -

4410 11 10 -- Plain particle boards kg. [10%]1 --

4410 11 20 -- Insulation board and hardboard kg. [10%]1 --

4410 11 30 - Veneered particle board, not having kg. [10%]1 --

decorative veneers on any face
4410 11 90 - Others kg. [10%]1 --

4410 12 - Oriented strand board (OSB): - - -

4410 12 10 - Unworked or not further worked than kg. [10%]1 --

sanded
4410 12 90 - Other kg. [10%]1 --

4410 19 00 - Other kg. [10%]1 --

4410 90 -- Other: - - -

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) (3) (4) (5)
4410 90 10 - Plain particle board kg. [10%]1 -

4410 90 20 -- Insulation board and hard board kg. [10%]1 -

4410 90 30 - Veneered particle board, not having kg. [10%]1 -

decorative veneers on any face
2
[4410 90 40 - Of Coir kg. 10% --

4410 90 50 -- Of jute fiber kg. 10% --]

4410 90 90 -- Other kg. [10%]1 -]

3
[4411 FIBER BOARD OF WOOD OR OTHER
LIGNEOUS MATERIALS, WHETHER OR
NOT BONDED WITH RESINS OR OTHER
ORGANIC SUBSTANCES

Medium density fiber board (MDF):

4411 12 00 -- Of a thickness not exceeding 5mm kg. [10%]1 --

4411 13 00 -- Of a thickness exceeding 5mm but not kg. [10%]1 --

exceeding 9mm
4411 14 00 -- Of a thickness exceeding 9mm kg. [10%]1 -
-- Other:
4411 92 -- Of a density exceeding 0.8 gm/cm3: - - -

-- Not mechanically worked or surface - - -

- covered:
4411 92 11 --- Hardboard kg. [10%]1 --
-
4411 92 19 -- Other kg. [10%]1 --

-- Other: - - -

411 92 21 -- Hardboard kg. [10%]1 --

4411 92 29 -- Other kg. [10%]1 --

4411 93 -- Of a density exceeding 0.5 gm/cm3 but - - -

not exceeding 0.8 gm/cm3:
- Not mechanically worked or surface - - -
covered:
4411 93 11 -- board Insulation 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 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) (2) (3) (4) (5)
4411 93 19 -- Other kg. [10%]1 -

- -- Other: - - -

4411 93 21 -- Insulation board kg. [10%]1 --

4411 93 29 -- Other kg. [10%]1 --

4411 94 -- Of a density not exceeding 0.5 gm/cm3 : -

--- Not mechanically worked or surface
covered:
4411 94 11 -- Insulation board kg. [10%]1 --

4411 94 19 -- Other kg. [10%]1 --

-- Other: - - -

4411 94 21 -- Insulation board kg. [10%]1 --

2
[4411 94 22 -- Of Coir kg. 10% --

4411 94 22

4411 94 29 -- Other kg. [10%]1 --

3
[4412 -- PLYWOOD, VENEERED PANELS AND
SIMILAR LAMINATED WOOD
4412 10 00 -- Of bamboo m3 [10%]1 -
-- Other plywood, consisting solely of - - -
sheets of wood (other than bamboo),
each ply not exceeding 6 mm
thickness:
4
[4412 31 -- With at least one outer ply of tropical
wood:]
4412 31 10 -- Decorative plywood m3 [10%]1 -

4412 31 20 -- Tea chest panels or shooks, packed in m3 [10%]1 -

sets
4412 31 30 -- Other tea chest panels m3 [10%]1 -

4412 31 40 -- Marine and aircraft plywood m3 [10%]1 -

4412 31 50 -- Cuttings and trimmings of plywood of m3 [10%]1 -
width not exceeding 5cm
412 31 90 -- Other m3 [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 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
 (1) (2) (3) (4) (5)
1
[4412 33 -- 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 (Ulmus spp.), 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.),
robinia (Robinia spp.), tulipwood
(Liriodendron spp.) or walnut (Juglans
spp.):
4412 33 10 --- Decorative plywood m3 10% -

4412 33 20 --- Tea chest panels, shooks whether or not m3 10% -

packed in sets
4412 33 30 --- Marine and aircraft plywood m3 10% -

4412 33 90 --- Other m3 10% -

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 m3 10% -

4412 34 20 --- Tea chest panels, shooks whether or not m3 10% -

packed in sets
4412 34 30 --- Marine and aircraft plywood m3 10% -

4412 34 40 --- Cutting and trimmings of plywood of m3 10% -

width not exceeding 5 cm
4412 34 90 --- Other m3 10% -

4412 39 -- Other, with both outer plies of

coniferous wood:
4412 39 10 --- Decorative plywood m3 10% -

4412 39 20 --- Tea chest panels, shooks whether or not m3 10% -

packed in sets

4412 39 30 --- Marine and aircraft plywood m3 10% -

4412 39 40 --- Cutting and trimmings plywood of m3 10% -

width not exceeding 5 of cm

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) (3) (4) (5)

4412 39 90 --- Other m3 10% -]

-- Other: - - -

4412 94 -- Block board, lamin board and batten m3 [10%]1 -

00 board

4412 99 -- Other: - - -

4412 99 -- Decorative plywood m3 [10%]1 -

10

4412 99 -- Tea chest panel or shooks, packed in sets m3 [10%]1 -

20
4412 99 -- Marine and aircraft plywood m3 [10%]1 -
30

4412 99 -- Cuttings and trimmings of plywood of m3 [10%]1 -

40 width not exceeding 5cm

4412 99 - Other m3 [10%]1 -]

90

4413 00 - DENSIFIED WOOD, IN BLOCKS, PLATES, kg. [10%]1 -

00 STRIPS, OR PROFILE SHAPES

4414 00 - WOODEN FRAMES FOR PAINTINGS, kg. [10%]1 -

00 PHOTOGRAPHS, MIRRORS OR SIMILAR
OBJECTS

4415 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

4415 10 - Cases, boxes, crates, drums and similar u [10%]1 -

00 packings; cable-drums

4415 20 - Pallets, box pallets and other load u [10%]1 -

00 boards; pallet collars

4416 - CASKS, BARRELS, VATS, TUBS AND - - -

OTHER COOPERS' PRODUCTS AND
PARTS THEREOF, OF WOOD,
INCLUDING STAVES

4416 00 - Casks, barrels, vats, tubs and other - - -

coopers' products and parts thereof, of
wood, including staves:

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) (2) (3) (4) (5)

4416 00 --- Casks, barrels, vats and tubs kg. [10%]1 -

10

4416 00 - Other coopers' products kg. [10%]1 -

20

- - Parts (of wood): - - -

4416 00 - Riven or sawn staves of wood not kg. [10%]1 -

91 further prepared

4416 00 - Other kg. [10%]1 -

99

4417 00 - TOOLS, TOOL BODIES, TOOL HANDLES, kg. [10%]1 -

00 BROOM OR BRUSH BODIES AND
HANDLES, OF WOOD; BOOT OR SHOE
LASTS AND TREES, OF WOOD

4418 - BUILDERS' JOINERY AND CARPENTRY

OF WOOD, INCLUDING CELLULAR
WOOD PANELS, ASSEMBLED
2
[FLOORING PANELS], SHINGLES AND
SHAKES

4418 10 - Windows, french-windows and their kg. [10%]1 -

00 frames

4418 20 - Doors and their frames and - - -

thresholds:
4418 20 - Flush doors kg. [10%]1 -
10
4418 20 - Frames and thresholds of flush doors kg. [10%]1 -
20
4418 20 - Other kg. [10%]1 -
90
3
[***]

4418 40 - Shuttering for concrete constructional kg. [10%]1 -

00 work
4418 50 - Shingles and shakes kg. [10%]1 -
00
4
[4418 60 -- Posts and beams kg. [10%]1 -
00

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) (3) (4) (5)
1
[- Assembled flooring panels:

4418 73 00 -- Of bamboo or with at least the top layer kg. 10% -

(wear layer) of bamboo

4418 74 -- Other, for mosaic floors kg. 10% -

00

4418 75 -- Other, multilayer kg. 10%

00

4418 79 -- Other kg. 10% -

00

-- Other:

4418 91 -- Of bamboo kg. 10% -

00

4418 99 -- Other kg. 10% -]

00

4419 TABLEWARE AND KITCHENWARE, OF

WOOD

-- Of bamboo:

4419 11 -- Bread boards, chopping boards and kg. 10% -

00 similar boards

4419 12 -- Chopsticks kg. 10% -

00

4419 19 -- Other kg. 10% -

00

4419 90 -- Other:

4419 90 --- Bread boards, chopping boards and kg. 10% -

10 similar boards

4419 90 --- Chopsticks kg. 10% -

20

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) (2) (3) (4) (5)

4419 90 --- Other kg. 10% -]

90

4420 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

4420 10 - Statuettes and other ornaments, of wood kg. [10%]1 -

00

4420 90 - Other: - - -

4420 90 - Wood marquetry and inlaid wood kg. [10%]1 -

10

4420 90 - Other kg. [10%]1 -

90

4421 OTHER ARTICLES OF WOOD - - -

4421 10 - Clothes hangers kg. [10%]1 -

00
2
4421 90 [- Other:

4421 91 -- Of bamboo:

--- Spools, cops, bobbins, sewing thread

reels and the like of turned wood:

4421 91 ---- For cotton machinery kg. 10% -

11
3
[4421 91 ---- For jute machinery kg. 10% -
12

4421 91 ---- For silk regenerated and synthetic fibre kg. 10%
13 machinery

4421 91 ----- For other machinery kg. 10%]

14

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) (2) (3) (4) (5)

4421 91 ---- Other kg. 10% -

19

4421 91 --- Wood Paving Blocks kg. 10% -

20

4421 91 --- Match splints kg. 10% -

30

4421 91 --- Pencil slats kg. 10% -

40

4421 91 --- Parts of wood, namely oars, paddles and kg. 10% -
50 rudders for ships, boats and other
similarfloating structures
4421 91 --- Parts of domestic decorative articles kg. 10% -
60 used as tableware and kitchenware

4421 91 --- Articles of densified wood not included kg. 10% -

70 or specified elsewhere

4421 91 --- Other kg. 10% -

90

4421 99 -- Other:

--- Spools, cops, bobbins, sewing thread

reels and the like of turned wood:
4421 99 ---- For cotton machinery kg. 10% -
11

4421 99 ---- For jute machinery kg. 10% -

12

4421 99 ---- For silk regenerated and synthetic fibre kg. 10% -
13 machinery

4421 99 ---- For other machinery kg. 10% -

14

4421 99 ---- Other kg. 10% -

19

4421 99 --- Wood Paving Blocks kg. 10% -

20

4421 99 --- Match splints kg. 10% -

30

19
 (1) (2) (3) (4) (5)

4421 99 --- Pencil slats kg. 10% -

40

4421 99 --- Parts of wood, namely oars, paddles kg. 10% -

50 and rudders for ships, boats and other
similarfloating structures
4421 99 --- Parts of domestic decorative articles kg. 10% -
60 used as tableware and kitchenware

4421 99 --- Articles of densified wood not included kg. 10% -

70 or specified elsewhere

4421 99 --- Other kg. 10% -]

90

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

Std. Prefnl.
Areas
(1) (2) (3) (4) (5)

4501 NATURAL CORK, RAW OR

SIMPLY PREPARED; WASTE
CORK; CRUSHED, GRANULATED
OR GROUND CORK
1
4501 10 00 - Natural cork, raw or simply kg. [10%] -
prepared
1
4501 90 00 - Other kg. [10%] -
1
4502 00 00 NATURAL CORK, DEBACKED OR kg. [10%] -
ROUGHLY SQUARED, OR IN
RECTANGULAR (INCLUDING
SQUARE) BLOCKS, PLATES,
SHEETS OR STRIP (INCLUDING
SHARP-EDGED BLANKS FOR
CORKS OR STOPPERS)

4503 ARTICLES OF NATURAL CORK

1
4503 10 00 - Corks and stoppers kg. [10%] -

4503 90 - Other:
1
4503 90 10 - Shuttlecock cork bottom kg. [10%] -
1
4503 90 90 - Other kg. [10%] -

4504 AGGLOMERATED CORK (WITH

OR WITHOUT A BINDING
SUBSTANCE) AND ARTICLES OF
AGGLOMERATED CORK
4504 10 - Blocks, plates, sheets and strip;
tiles of any shape; solid cylinders,
including discs:

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) (2) (3) (4) (5)

4504 10 10 - Sheets kg. [10%]1

4504 10 20 - Slabs kg. [10%]1 -

4504 10 90 - Other kg. [10%]1 -

4504 90 00 --- Other kg. [10%]1 -

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
 CHAPTER 46
Manufactures of Straw, of Esparto or of Other Plaiting Materials; Basketware and Wickerwork
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) (2) (3) (4) (5)

4601 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
(1) (2) (3) (4) (5)

4601 21 00 -- Of bamboo kg. [10%]1 -

4601 22 00 -- Of rattan kg. [10%]1 -

4601 29 00 -- Other kg. [10%]1 -

2
[ -Other:]

4601 92 00 -- Of bamboo kg. [10%]1 -

4601 93 00 -- Of rattan kg. [10%]1 -

4601 94 00 -- Of other vegetable materials kg. [10%]1 -

4601 99 00 -- Other kg. [10%]1 -

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 kg. [10%]1 --

4602 19 19 -- Other kg. [10%]1 --

1
4602 19 90 -- Other kg. [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. 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. Prefnl. Areas

(1) (2) (3) (4) (5)

4701 00 00 MECHANICAL WOOD PULP kg. 5% -

4702 00 00 CHEMICAL WOOD PULP, kg. 5% -
DISSOLVING GRADES

4703 CHEMICAL WOOD PULP, SODA OR

SULPHATE, OTHER THAN
DISSOLVING GRADES

- Unbleached:
4703 11 00 -- Coniferous kg. 5% -
4703 19 00 -- Non-coniferous kg. 5% -
- Semi-bleached or bleached:
4703 21 00 -- Coniferous kg. 5% -
4703 29 00 -- Non-coniferous kg. 5% -
4704 CHEMICAL WOOD PULP,
SULPHITE, OTHER THAN
DISSOLVING GRADES
- Unbleached:
4704 11 00 -- Coniferous kg. 5% -

4704 19 00 -- Non-coniferous kg. 5% -

- Semi-bleached or bleached:

4704 21 00 -- Coniferous kg. 5% -

4704 29 00 -- Non-coniferous kg. 5% -

1
 (1) (2) (3) (4) (5)

4705 00 00 WOOD PULP OBTAINED BY A kg. 5% -

COMBINATION OF MECHANICAL
AND CHEMICAL PULPING
PROCESSES

4706 PULPS OF FIBERS DERIVED FROM

RECOVERED (WASTE AND SCRAP)
PAPER OR PAPERBOARD OR OF
OTHER FIBROUS CELLULOSIC
MATERIAL
4706 10 00 - Cotton linters pulp kg. 5% -

4706 20 00 - Pulps of fibers derived from kg. 5% -

recovered (waste and scrap) paper
or paperboard
- Other:
1
[4706 30 00 -- Other, of bamboo kg. 5% -]

4706 91 00 -- Mechanical kg. 5% -

4706 92 00 -- Chemical kg. 5% -

2
[4706 93 00 -- Obtained by a combination of kg. 5% -]
mechanical and chemical
processes

4707 RECOVERED (WASTE AND SCRAP)

PAPER OR PAPERBOARD

4707 10 00 - Unbleached kraft paper or kg. [10%]3 -

paperboard or corrugated paper or
paperboard
4707 20 00 - Other paper or paperboard made kg. [10%]3 -
mainly of bleached chemical pulp,
not coloured in the mass
4707 30 00 - Paper or paperboard made mainly kg. [10%]3 -
of mechanical pulp (for example,
newspapers, journals and similar
printed matter)

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
 CHAPTER 48
Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard
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 bursting

strength kpa
115 . . . 393

125 . . . 417

200 . . . 637

300 . . . 824

400 . . . 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 Minimum tear mN Minimum tensile knowledge/m
Machine direction plus
g/m2 .. Machine direction Cross- Machine direction
cross direction
direction plus cross
direction
60 .. 700 1,510 1.9 6

70 .. 830 1,790 2.3 7.2

80 .. 965 2,070 2.8 8.3

100 .. 1,230 2,635 3.7 10.6

115 .. 1,425 3,060 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
Std. Prefnl.
Areas
(1) (2) (3) (4) (5)
4801 - NEWSPRINT, IN ROLLS OR
SHEETS

4801 00 - Newsprint, in rolls or sheets:

2
4801 00 10 --- Glazed kg. [10%] -
2
4801 00 90 --- Other kg. [10%] -
4802 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

4802 10 - Hand-made paper and

paperboard:
2
4802 10 10 --- Paper kg. [10%] -
2
4802 10 20 --- Paperboard kg. [10%] -
4802 20 - Paper and paperboard of a
kind used as a base for photo-
sensitive, heat-sensitive or
electro-sensitive paper or
paperboard:
2
4802 20 10 --- Photographic base paper, kg. [10%] -
uncoated

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) (2) (3) (4) (5)
1
4802 20 90 --- Other kg. [10%] -
2
[***]
1
4802 40 00 - Wall paper base kg. [10%] -
- 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:
4802 54 -- Weighing less than 40 g/m2:
1 -
4802 54 10 --- India Paper kg. [10%]
1 -
4802 54 20 --- Litho and offset paper kg. [10%]
1 -
4802 54 30 --- Duplicating paper kg. [10%]
1 -
4802 54 40 --- Airmail paper kg. [10%]
1 -
4802 54 50 --- Tissue paper kg. [10%]
1 -
4802 54 90 --- Other kg. [10%]
4802 55 -- Weighing 40 g/m2 or more but
not more than 150 g/m2, in
rolls:
1 -
4802 55 10 --- Litho and offset paper kg. [10%]
1 -
4802 55 20 --- Drawing paper kg. [10%]
1 -
4802 55 30 --- Duplicating paper kg. [10%]
1 -
4802 55 40 --- Account book paper kg. [10%]
1 -
4802 55 50 --- Bank, bond and cheque paper kg. [10%]
1 -
4802 55 60 --- Currency note paper kg. [10%]
1 -
4802 55 70 --- Paper for security printing, kg. [10%]
currency paper, stamp paper
1 -
4802 55 90 --- Other kg. [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) (2) (3) (4) (5)
4802 56 -- 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:
1
4802 56 10 --- Litho and offset paper kg. [10%] -
1
4802 56 20 --- Drawing paper kg. [10%] -
1
4802 56 30 --- Duplicating paper kg. [10%] -
1
4802 56 40 --- Account book paper kg. [10%] -
1
4802 56 50 --- Bank, bond and cheque paper kg. [10%] -
1
4802 56 60 --- Currency note paper kg. [10%] -

1
4802 56 70 --- Paper for security printing, kg. [10%] -
currency paper, stamp paper
1
4802 56 90 --- Other kg. [10%] -
4802 57 -- Other, weighing 40 g/m2 or
more but not more than 150
g/m2:
1
4802 57 10 --- Litho and offset paper kg. [10%] -
1
4802 57 20 --- Drawing paper kg. [10%] -
1
4802 57 30 --- Duplicating paper kg. [10%] -
1
4802 57 40 --- Account book paper kg. [10%] -
1
4802 57 50 --- Bank, bond and cheque paper kg. [10%] -
1
4802 57 60 --- Currency note paper kg. [10%] -
1
4802 57 70 --- Paper for security printing, kg. [10%] -
currency paper, stamp paper
1
4802 57 90 --- Other kg. [10%] -
4802 58 -- Weighing more than 150 g/m2:
1
4802 58 10 --- Litho and offset paper kg. [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) (3) (4) (5)
1
4802 58 20 --- Drawing paper kg. [10%] -

1
4802 58 30 --- Duplicating paper kg. [10%] -

1
4802 58 40 --- Bank, bond and cheque paper kg. [10%] -

1
4802 58 50 --- Paper for security printing, kg. [10%] -
currency paper, stamp paper
1
4802 58 90 --- Other kg. [10%] -

- Other paper and paperboard,

of which more than 10% by
weight of the total fiber
content consists of fibers
obtained by a mechanical or
chemi-mechanical process:
4802 61 -- In rolls:
1
4802 61 10 --- Drawing paper kg. [10%] -

1
4802 61 20 --- Poster paper kg. [10%] -

1
4802 61 30 --- Printing paper dyed or marbled kg. [10%] -
in mass
1
4802 61 40 --- Account book paper kg. [10%] -

1
4802 61 50 --- Automatic data processing kg. [10%] -
machine paper
1
4802 61 60 --- Paper for security printing, kg. [10%] -
currency paper, stamp paper
1
4802 61 90 --- Other kg. [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).

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:
1
4802 62 10 --- Drawing paper kg. [10%] -

1
4802 62 20 --- Poster paper kg. [10%] -

1
4802 62 30 --- Printing paper dyed or marbled kg. [10%] -
in mass
1
4802 62 40 --- Account book paper kg. [10%] -

1
4802 62 50 --- Automatic data processing kg. [10%] -
machine paper
1
4802 62 60 --- Paper for security printing, kg. [10%] -
currency paper, stamp paper
1
4802 62 90 --- Other kg. [10%] -

4802 69 -- Other:
1
4802 69 10 --- Drawing paper kg. [10%] -
1
4802 69 20 --- Poster paper kg. [10%] -

1
4802 69 30 --- Printing paper dyed or marbled kg. [10%] -
in mass
1
4802 69 40 --- Account book paper kg. [10%] -

1
4802 69 50 --- Automatic data processing kg. [10%] -
machine paper
1
4802 69 60 --- Paper for security printing, kg. [10%] -
currency paper, stamp paper
1
4802 69 90 --- Other kg. [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) (2) (3) (4) (5)
4803 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 - 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:
1
4803 00 10 --- In commercial sizerolls of a kg. [10%] -
width 36 cm and above
1
4803 00 90 --- Other kg. [10%] -

4804 UNCOATED KRAFT PAPER

AND PAPERBOARD, IN ROLLS
OR SHEETS, OTHER THAN
THAT OF HEADING 4802 OR
4803

- Kraftliner:
1
4804 11 00 -- Unbleached kg. [10%] -

1
4804 19 00 -- Other kg. [10%] -

- Sack kraft paper:

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) (2) (3) (4) (5)
1
4804 21 00 -- Unbleached kg. [10%]
1
4804 29 00 -- Other kg. [10%]
- Other kraft paper and
paperboard weighing 150
g/m2 or less:
1
4804 31 00 -- Unbleached kg. [10%] -

1
4804 39 00 -- Other kg. [10%] -

- Other kraft paper and

paperboard weighing more
than 150 g/m2 but less than
225 g/m2:
1
4804 41 00 -- Unbleached kg. [10%] -

1
4804 42 00 -- Bleached uniformly kg. [10%] -
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
1
4804 49 00 -- Other kg. [10%] -

- Other kraft paper and

paperboard weighing 225
g/m2 or more:
1
4804 51 00 -- Unbleached kg. [10%] -
1
4804 52 00 -- Bleached uniformly kg. [10%] -
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
1
4804 59 00 -- Other kg. [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
 (1) (2) (3) (4) (5)
4805 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:
1
4805 11 00 -- Semi-chemical fluting paper kg. [10%] -

1
4805 12 00 -- Straw fluting paper kg. [10%] -

1
4805 19 00 -- Other kg. [10%] -

- Testliner (recycled liner

board):
1
4805 24 00 -- Weighing 150 g/m2 or less kg. [10%] -

1
4805 25 00 -- Weighing more than 150 g/m2 kg. [10%] -

1
4805 30 00 - Sulphite wrapping paper kg. [10%] -

1
4805 40 00 - Filter paper and paperboard kg. [10%] -

1
4805 50 00 - Felt paper and paperboard kg. [10%] -
- Other:
1
4805 91 00 -- Weighing 150 g/m2 or less kg. [10%] -
1
4805 92 00 -- Weighing more than 150 g/m2 kg. [10%] -
but less than 225 g/m2
1
4805 93 00 -- Weighing 225 g/m2 or more kg. [10%] -
4806 VEGETABLE PARCHMENT,
GREASEPROOF PAPERS,
TRACING PAPERS AND
GLASSINE AND OTHER
GLAZED TRANSPARENT OR
TRANSLUCENT PAPERS, IN
ROLLS OR SHEETS

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
 (1) (2) (3) (4) (5)
1
4806 10 00 - Vegetable parchment kg. [10%] -

1
4806 20 00 - Greaseproof papers kg. [10%] -
1
4806 30 00 - Tracing papers kg. [10%] -

4806 40 - Glassine and other glazed

transparent or translucent
papers:
1
4806 40 10 --- Glassine papers kg. [10%] -
1
4806 40 90 --- Other kg. [10%] -
4807 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

4807 00 - 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:
1
4807 00 10 --- Straw paper and other straw kg. [10%] -
board, whether or not covered
with paper other than straw
paper
1
4807 00 90 --- Other kg. [10%] -
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) (2) (3) (4) (5)
1
4808 10 00 - Corrugated paper and kg. [10%] -
paperboard, whether or not
perforated
2
[4808 40 - Kraft paper, creped or
crinkled, whether or not
embossed or Perforated:
4808 40 10 --- Sack kraft paper, creped or kg. 10% -
crinkled, whether or not
embossed or perforated
4808 40 90 --- Other kraft paper, creped or kg. 10% -]
crinkled, whether or not
embossed or perforated
1
4808 90 00 - Other kg. [10%] -
4809 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
3
[***]
1
4809 20 00 - Self-copy paper kg. [10%] -
1
4809 90 00 - Other kg. [10%] -

4810 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:

4810 13 -- In rolls:

4810 13 10 --- Imitation art paper kg. 1

[10%] -

4810 13 30 --- Chrome paper or paperboard kg. 1

[10%] -

4810 13 90 --- Other kg. 1

[10%] -

4810 14 -- In sheets with one side not

exceeding 435 mm and the
other side not exceeding 297
mm in the unfolded state:

4810 14 10 --- Imitation art paper kg. 1

[10%] -

4810 14 20 --- Art paper kg. 1

[10%] -

4810 14 30 --- Chrome paper or paperboard kg. 1

[10%] -

4810 14 90 --- Other kg. 1

[10%] -

4810 19 -- Other:

4810 19 10 --- Imitation art paper kg. 1

[10%] -

4810 19 20 --- Art paper kg. 1

[10%] -

4810 19 30 --- Chrome paper or paperboard kg. 1

[10%] -

4810 19 90 --- 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).

16
 (1) (2) (3) (4) (5)

- Paper and paperboard of a

kind used for writing, printing
or other graphic purposes, of
which more than 10% by
weight of the total fiber
content consists of fibers
obtained by a mechanical or
chemi-mechanical process:
1
4810 22 00 -- Light-weight coated paper kg. [10%] -
1
4810 29 00 -- Other kg. [10%] -

- Kraft paper and paperboard,

other than that of a kind used
for writing, printing or other
graphic purposes:
1
4810 31 00 -- Bleached uniformly kg. [10%] -
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
1
4810 32 00 -- Bleached uniformly kg. [10%] -
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
4810 39 -- Other:
1
4810 39 10 --- Insulating paper kg. [10%] -
1
4810 39 20 --- Electric insulating press board kg. [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) (2) (3) (4) (5)
1
4810 39 30 --- Insulation boards kg. [10%] -
(homogenous)
1
4810 39 90 --- Other kg. [10%] -
- Other paper and paperboard:
1
4810 92 00 -- Multi-ply kg. [10%] -
1
4810 99 00 -- Other kg. [10%] -
4811 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
4811 10 00 - Tarred, bituminised or kg. [10%]1 -
asphalted paper and
paperboard
- Gummed or adhesive paper
and paperboard:
4811 41 00 -- Self-adhesive kg. [10%]1 -
1
4811 49 00 -- Other kg. [10%] -
- Paper and paperboard,
coated, impregnated or
covered with plastics
(excluding adhesives):
2
[4811 51 -- Bleached weighing more than
150 g/m2:
4811 51 10 --- Aseptic packaging paper kg. 10% -
4811 51 90 --- Other kg. 10% -
4811 59 -- Other:
4811 59 10 --- Aseptic packaging paper kg. 10% -
4811 59 90 --- Other kg. 10% -]
1
4811 60 00 - Paper and paperboard, coated, kg. [10%] -
impregnated or covered with
wax, paraffin wax, stearine, oil
or glycerol

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) (2) (3) (4) (5)
4811 90 - Other paper, paperboard,
cellulose wadding and webs of
cellulose fibers:
--- Handmade paper and
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:
4811 90 11 ---- Handmade paper and kg. [10%]1 -
paperboard, rules, lined or
squared but not otherwise
printed
4811 90 12 ---- Chromo and art paper, coated kg. [10%]1 -
4811 90 13 ---- Building board of paper or kg. [10%]1 -
pulp, impregnated

4811 90 14 ---- Chromo board kg. [10%]1 -

4811 90 15 ---- Raw base paper for sensitising, kg. [10%]1 -
coated
4811 90 16 ---- Surface marbled paper kg. [10%]1 -

4811 90 17 ---- Leather board and imitation kg. [10%]1 -

leather board

4811 90 18 --- Matrix board kg. [10%]1 -

--- Other:
1
4811 90 91 ---- Grape guard paper kg. [10%] -

2
[***]
1
4811 90 93 ---- Thermal paper for fax kg. [10%] -
machines

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
 (1) (2) (3) (4) (5)
1
4811 90 94 ---- Thermal paper in jumbo rolls kg. [10%] -
(size 1 mt and above in width
and 5,000 mt and above in
length)
1
4811 90 99 ---- Other kg. [10%] -
1
4812 00 00 FILTER BLOCKS, SLABS AND kg. [10%] -
PLATES, OF PAPER PULP

4813 CIGARETTE PAPER,

WHETHER OR NOT CUT TO
SIZE OR IN THE FORM OF
BOOKLETS OR TUBES
1
4813 10 00 - In the form of booklets or kg. [10%] -
tubes
1
4813 20 00 - In rolls of a width not kg. [10%] -
exceeding 5 cm

4813 90 - Other:
1
4813 90 10 --- Cigarette paper in bulk, or in kg. [10%] -
sheets
1
4813 90 90 --- Other kg. [10%] -
4814 WALLPAPER AND SIMILAR
WALL COVERINGS; WINDOW
TRANSPARENCIES OF PAPER
2
[***]
1
4814 20 00 - Wallpaper and similar wall kg. [10%] -
coverings, consisting of paper
coated or covered, on the face
side, with a grained, embossed,
coloured, design-printed or
otherwise decorated layer of
plastics
3
[***]
1
4814 90 00 - Other kg. [10%] -
4
[***]

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
 (1) (2) (3) (4) (5)

4816 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

1
[***]

4816 20 - Self-copy paper:

4816 20 10 --- Duplicating paper, cut to size kg. [10%]2 -

4816 20 20 --- Paper for fax machine kg. [10%]2 -

4816 20 90 --- Other kg. [10%]2 -

1
[***]

4816 90 - Other:

4816 90 10 --- Other copying or transfer kg. [10%]2 -

papers (excluding printed
transfer) cut to size whether or
not put up in boxes

4816 90 20 --- Calculating machine paper in kg. [10%]2 -

rolls and strips not exceeding
15 cm in width

4816 90 90 --- Other kg. [10%]2 -

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

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
 (1) (2) (3) (4) (5)

- correspondence cards kg. 1

[10%] -

4817 30 - Boxes, pouches, wallets and

writing compendiums, of paper
or paperboard, containing an
assortment of paper
stationery:

4817 30 10 --- Writing blocks kg. 1

[10%] -

4817 30 90 --- Other kg. 1

[10%] -

4818 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

4818 10 00 - Toilet paper kg. 1

[10%] -

4818 20 00 - Handkerchiefs, 32[cleansing] kg. 1

[10%] -
or facial tissues and towels

4818 30 00 - Tablecloths and serviettes kg. 1

[10%] -

4818 40 - Sanitary towels and tampons,

napkins and napkin liners for
babies and similar sanitary
articles:
[***]3

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) (2) (3) (4) (5)
1
4818 50 00 - Articles of apparel and kg. [10%] -
clothing accessories
1
4818 90 00 - Other kg. [10%] -
4819 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
4819 10 -
corrugated paper or
paperboard:
1
4819 10 10 --- Boxes kg. [10%] -
1
4819 10 90 --- Other kg. [10%] -
4819 20 - Folding cartons, boxes and
cases, of no corrugated paper
and paperboard:
1
4819 20 10 --- Cartons, boxes, cases, kg. [10%] -
intended for the packing of
match sticks
1
4819 20 20 --- Boxes kg. [10%] -
1
4819 20 90 --- Other kg. [10%] -
1
4819 30 00 - Sacks and bags, having a base kg. [10%] -
of a width of40 cm or more
1
4819 40 00 - Other sacks and bags, kg. [10%] -
including cones

4819 50 - Other packing containers,

including record sleeves:
1
4819 50 10 --- Made of corrugated paper or kg. [10%] -
paperboard
1
4819 50 90 --- Other kg. [10%] -
4819 60 00 - Box files, letter trays, storage
boxes and similar articles, of a
kind used in offices, shops or
the like

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) (2) (3) (4) (5)
4820 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

4820 10 - Registers, account books, note

books, order books, receipt
books, letter pads,
memorandum pads, diaries
and similar articles:
2
4820 10 10 --- Registers, account books kg. [10%] -
2
4820 10 20 --- Letter pads kg. [10%] -
2
4820 10 90 --- Other kg. [10%] -
2
4820 20 00 - Exercise books kg. [10%] -
2
4820 30 00 - Binders (other than book kg. [10%] -
covers), folders and file covers
2
4820 40 00 - Manifold business forms and kg. [10%] -
interleaved carbon sets
2
4820 50 00 - Albums for samples or for kg. [10%] -
collections
4820 90 - Other:
2
4820 90 10 --- Blotting papers cut to size kg. [10%] -
2
4820 90 90 ---- Other kg. [10%] -
4821 PAPER OR PAPERBOARD
LABELS OF ALL KINDS,
WHETHER OR NOT PRINTED

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) (2) (3) (4) (5)
1
4821 10 10 --- Paper tags kg. [10%] -
1
4821 10 20 --- Labels kg. [10%] -
1
4821 10 90 --- Other kg. [10%] -
4821 90 - Other:
1
4821 90 10 --- Labels kg. [10%] -
1
4821 90 90 --- Other kg. [10%] -
4822 BOBBINS, SPOOLS, COPS AND
SIMILAR SUPPORTS OF PAPER
PULP, PAPER OR
PAPERBOARD (WHETHER OR
NOT PERFORATED OR
HARDENED)
1
4822 10 00 - Of a kind used for winding kg. [10%] -
textile yarn

4822 90 - Other:
1
4822 90 10 --- Paper tubes kg. [10%] -
1
4822 90 90 --- Other kg. [10%] -
2
[4823 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]

1
4823 20 00 - Filter paper and paperboard kg. [10%] -
1
4823 40 00 - Rolls, sheets and dials, printed kg. [10%] -
for self- recording apparatus
3
[- Trays, dishes, plates, cups and
the like, of paper or
paperboard:
1
4823 61 00 -- Of bamboo kg. [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) (2) (3) (4) (5)
4823 69 00 -- Other 1
kg. [10%] -
4823 70 - Moulded or pressed article of 1
kg. [10%] -
paper pulp:
4823 70 10 --- Paper pulp moulded trays 1
kg. [10%] -
4823 70 20 --- Wood pulp board 1
kg. [10%] -
4823 70 30 --- Articles made of paper mache 1
kg. [10%] -
other than artware and
moulded or pressed goods of
wood pulp
4823 70 90 --- Other 1
kg. [10%] -
4823 90 - Other:
--- Braille paper, cellulose in sole
board or sheet; packing and
wrapping paper; paper for
cigarette filter tips; paper
cone for loud speaker;
patterns made of papers for
leather footwear, leather
garments and goods; 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,
contain-ing melamine phenol
or urea formaldehyde with or
without curing agents or
catalysts), compressed
together in one or more
operations; decorative
laminates:
4823 90 11 ---- Braille paper 1
kg. [10%] -
4823 90 12 ---- Cellulose in sole board or 1
kg. [10%] -
sheet
4823 90 13 ---- Packing and wrapping paper 1
kg. [10%] -
4823 90 14 ---- Paper for cigarette filter tips 1
kg. [10%] -
4823 90 15 ---- Paper cone for loud speaker 1
kg. [10%] -
4823 90 16 ---- Patterns made of papers for 1
kg. [10%] -
leather footwear, leather
garments and goods

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) (3) (4) (5)
1
4823 90 17 ---- Patterns made of paper for kg. [10%] -
articles of apparel and clothing
accessories
1
4823 90 18 ---- Products consisting of sheets kg. [10%] -
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
1
4823 90 19 ---- Decorative laminates kg. [10%] -
1
--- Pre-punched cards; monotype kg. [10%] -
and newstape paper in strips
with perforated edges, not
exceeding 15 cm in width;
typewriting paper cut to size
and the like:
1
4823 90 21 ---- Pre-punched cards kg. [10%] -

1
4823 90 22 ---- Monotype and newstape paper kg. [10%] -
in strips with perforated edges,
not exceeding 15cm in width
1
4823 90 23 ---- Typewriting paper cut to size kg. [10%] -
1
4823 90 30 --- Plain or embossed seals made kg. [10%] -
of paper, laminated paper or
paper gaskets
2
4823 90 90 --- Other 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. 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
 CHAPTER 49

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts
and plans

NOTES

1. This Chapter does not cover:

(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

Std. Prefnl.
Areas

(1) (2) (3) (4) (5)

1
4901 PRINTED BOOKS, BROCHURES, [u]
LEAFLETS AND SIMILAR PRINTED
MATTER, WHETHER OR NOT IN SINGLE
SHEETS
4901 10 - In single sheets, whether or not folded:
1 2
4901 10 10 --- Printed books [u] [10%] -
1 2
4901 10 20 --- Pamphlets, booklets, brochures, leaflets [u] [10%] -
and similar printed matter
- Other:
1 2
4901 91 00 -- Dictionaries and encyclopedias, and [u] [10%] -
serial installments thereof
1 2
4901 99 00 -- Other [u] [10%] -

4902 NEWSPAPERS, JOURNALS AND

PERIODICALS, WHETHER OR NOT
ILLUSTRATED OR CONTAINING
ADVERTISING MATERIAL
4902 10 - Appearing at least four times a week:
4902 10 10 --- Newspapers kg. Free -
4902 10 20 --- Journals and periodicals kg. Free -

4902 90 - Other:
4902 90 10 --- Newspapers kg. Free -

4902 90 20 --- Journals and periodicals kg. 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) (2) (3) (4) (5)

4903 - CHILDREN'S PICTURE, DRAWING OR

COLOURING BOOKS

4903 00 - Children's picture, drawing or colouring

books:
1 -
4903 00 10 --- Picture books kg. [10%]
1 -
4903 00 20 --- Drawing or colouring books kg. [10%]
4904 00 00 MUSIC, PRINTED OR IN MANUSCRIPT, kg. Free -
WHETHER OR NOT BOUND OR
4905 MAPS AND HYDROGRAPHIC OR
SIMILAR CHARTS OF ALL KINDS,
INCLUDING ATLASES, WALL MAPS,
TOPOGRAPHICAL PLANS AND GLOBES,
PRINTED
4905 10 00 - Globes kg. Free -
- Other:
4905 91 00 -- In book form kg. Free -
4905 99 -- Other:
4905 99 10 -- Geographical, hydrological, astronomical kg. Free -
maps or charts
4905 99 90 --- Other kg. Free -
1 -
4906 00 00 PLANS AND DRAWINGS FOR kg. [10%]
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
4907 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
4907 00 - 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:
1 -
4907 00 10 --- Unused postage, revenue or similar stamps kg. [10%]
of current or new issue in the country in
which they have, or will have, a recognized
face value

1. Subs. 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)
1
4907 00 20 --- Bank notes kg. [10%] -
1
4907 00 30 --- Documents of title conveying the right kg. [10%] -
to use Information Technology software
1
4907 00 90 --- Other kg. [10%] -

4908 TRANSFERS (DECALCOMANIAS)

1
4908 10 00 - Transfers (decalcomanias), vitrifiable kg. [10%] -
1
4908 90 00 - Other kg. [10%] -
2
4909 PRINTED OR ILLUSTRATED [u]
POSTCARDS; PRINTED CARDS BEARING
PERSONAL GREETINGS, MESSAGES OR
ANNOUNCEMENTS, WHETHER OR NOT
ILLUSTRATED, WITH OR WITHOUT
ENVELOPES OR TRIMMINGS
4909 00 - Printed or illustrated postcards; printed
cards bearing personal greetings,
messages or announcements, whether or
not illustrated, with or without envelopes
or trimmings:
2 1
4909 00 10 --- greeting or wedding cards [u] [10%] -
2 1
4909 00 90 --- Other [u] [10%] -
2
4910 CALENDARS OF ANY KIND, PRINTED, [u]
INCLUDING CALENDAR BLOCKS
4910 00 - Calendars of any kind, printed,
including calendar blocks:
2 1
4910 00 10 --- Advertising calendar [u] [10%] -
2 1
4910 00 90 -- Other [u] [10%] -
4911 OTHER PRINTED MATTER, INCLUDING
PRINTED PICTURES AND
PHOTOGRAPHS
4911 10 - Trade advertising material, commercial
catalogues and the like:
1
4911 10 10 --- Posters, printed kg. [10%] -
1
4911 10 20 --- Commercial catalogues 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
“[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)
1
4911 10 30 --- Printed inlay cards kg. [10%] -
1
4911 10 90 --- Other kg. [10%] -

Other:
1
4911 91 00 -- Pictures, designs and photographs kg. [10%] -

4911 99 -- Other:
1
4911 99 10 --- Hard copy (printed) of computer kg. [10%] -
software
1
4911 99 20 --- Plan and drawings for architectural kg. [10%] -
engineering, industrial, commercial,
topographical or similar purposes
reproduced with the aid of computer or
any other devices
1
4911 99 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
“[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.]
SUB-HEADING NOTES
1. In this Section and, where applicable, throughout this Schedule, the following expressions have the
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 Description of goods Unit Rate of duty
Item
Std. Perennial
Areas

(1) (2) (3) (4) (5)

5001 00 00 SILK-WORM COCOONS SUITABLE kg. 30% -

FOR REELING

5002 RAW SILK (NOT THROWN)

5002 00 - Raw silk (not thrown):

5002 00 10 --- Mulberry raw silk kg. 30% -

5002 00 20 --- Mulberry dupion silk kg. 30% -

5002 00 30 --- Non-mulberry silk kg. 30% -

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):
2
5003 00 10 -- Mulberry silk waste kg. [25%] --
2
5003 00 20 -- Tussar silk waste kg. [25%] --
2
5003 00 30 -- Eri waste kg. [25%] --
2
5003 00 40 -- Munga waste kg. [25%] -

2
5003 00 90 -- Other kg. [25%] -]

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:

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) (3) (4) (5)
1
5004 00 10 --- 100% mulberry dupion silk yarn kg. [25%] -
1
5004 00 90 --- Other kg. [25%] -
5005 YARN SPUN FROM SILK WASTE, NOT
PUT UP FOR RETAIL SALE

5005 00 Yarn spun from silk waste, not put up

for retail sale:
--- Containing85% or more by weight of
silk waste:
1
5005 00 11 ---- Other than noil silk kg. [25%] -
1
5005 00 12 ---- From noil silk kg. [25%] -

--- Containing less than85% by weight of

silk:
1
5005 00 21 ---- Other than noil silk kg. [25%] -
1
5005 00 22 ---- From noil silk kg. [25%] -

5006 SILK YARN AND YARN SPUN FROM

SILK WASTE, PUT UP FOR RETAIL
SALE; SILK-WORM GUT

5006 00 - Silk yarn and yarn spun from silk

waste, put up for retail sale; silk
worm gut:
--- Silk yarn:
1
5006 00 11 ---- Silk embroidery thread kg. [25%] -
1
5006 00 19 ---- Other kg. [25%] -
--- Yarn spun from silk waste
containing85% or more by weight of
silk:
1
5006 00 21 ---- Silk embroidery thread kg. [25%] -
1
5006 00 29 ---- Other kg. [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:
1
5006 00 31 ---- Spun from silk waste other than noil kg. [25%] -
silk
1
5006 00 32 ---- Yarn spun from noil silk kg. [25%] -
1
5006 00 33 ---- Silk embroidery thread kg. [25%] -
1
5006 00 39 ---- Other kg. [25%] -
1
5006 00 90 --- Other kg. [25%] -
5007 WOVEN FABRICS OF SILK OR OF
SILK WASTE
1
5007 10 00 - Fabrics of noil silk m2 [25%] -
5007 20 - Other fabrics, containing85% or
more by weight of silk or of silk waste
other than noil silk:
1
5007 20 10 --- Sarees m2 [25%] -
1
5007 20 90 --- Other m2 [25%] -
2
[5007 90 --- Other
1
5007 90 10 --- Of Handloom woven m2 [25%] -
1
5007 90 90 --- Other fabrics m2 [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
 CHAPTER 51
Wool, fine or coarse animal hair; horsehair yarn and woven fabric
NOTE
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 Prefer-
ential
Areas
(1) (2) (3) (4) (5)
5101 WOOL, NOT CARDED OR COMBED :
- Greasy, including fleece-washed wool:
3
5101 11 00 -- Shorn wool kg. [25%] -
3
5101 19 00 -- Other kg. [25%] -
- Degreased, not carbonised: 30%
5101 21 00 -- Shorn wool kg. -
3
5101 29 00 -- Other kg. [25%] -
5101 30 00 - Carbonised kg. 30% -

5102 FINE OR COARSE ANIMAL HAIR, NOT

CARDED OR COMBED
- Fine animal hair:
5102 11 -- Of Kashmir (cashmere) goats:
3
5102 11 10 --- Marine Angora kg. [25%] -
3
5102 11 90 --- Other kg. [25%] -
5102 19 -- Other :
3
5102 19 10 --- Marine Angora kg. [25%] -
3
5102 19 90 --- Other kg. [25%] -
5102 20 - Coarse animal hair:
3
5102 20 10 --- Goat hair (other than Angora) kg. [25%] -
3
5102 20 90 --- Other (excluding pig and boar bristles) kg. [25%] -

5103 WASTE OF WOOL OR OF FINE OR COARSE

ANIMAL HAIR, INCLUDING YARN WASTE BUT
EXCLUDING GARNETTED STOCK
5103 10 - Noils of wool or of fine animal hair :
3
5103 10 10 --- Noils of wool kg. [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
 (1) (2) (3) (4) (5)
1
5103 10 90 --- Other kg. [25%] -
5103 20 - Other waste of wool or of fine animal
hair:
1
5103 20 10 --- Waste of sheep's and lamb's wool kg. [25%] -
1
5103 20 20 --- Yarn waste kg. [25%] -
1
5103 20 90 --- Other kg. [25%] -
1
5103 30 00 - Waste of coarse animal hair kg. [25%] -

5104 GARNETTED STOCK OF WOOL OR OF FINE OR

COARSE ANIMAL HAIR
5104 00 - Garnetted stock of wool or of fine or coarse
animal hair:
2
5104 00 10 --- Shoddy wool kg. [20%] -
2
5104 00 90 --- Other kg. [20%] -

5105 WOOL AND FINE OR COARSE ANIMAL HAIR,

CARDED OR COMBED (INCLUDING COMBED
WOOL IN FRAGMENTS)
2
5105 10 00 - Carded wool kg. [20%] -
- Wool tops and other combed wool:
2
5105 21 00 -- Combed wool in fragments kg. [20%] -
5105 29 -- Other:
2
5105 29 10 --- Wool tops kg. [20%] -
2
5105 29 90 --- Other kg. [20%] -
- Fine animal hair, carded or combed :
2
5105 31 00 -- Of Kashmir (cashmere) goats kg. [20%] -
2
5105 39 00 -- Other kg. [20%] -
2
5105 40 00 - Coarse animal hair, carded or combed kg. [20%] -

5106 YARN OF CARDED WOOL, NOT PUT UP FOR

RETAIL SALE
5106 10 - Containing 85% or more by weight of wool :
2
5106 10 10 --- Shoddy woollen yarn kg. [20%] -
2
5106 10 20 --- Munga woollen yarn kg. [20%] -
2
5106 10 90 --- Other kg. [20%] -
5106 20 - Containing less than 85% by weight of wool :
2
5106 20 10 --- Shoddy woollen yarn kg. [20%] -
2
5106 20 20 --- Munga woollen yarn kg. [20%] -
2
5106 20 90 --- Other kg. [20%] -

5107 YARN OF COMBED WOOL, NOT PUT UP FOR

RETAIL SALE
5107 10 - CONTAINING 85% OR MORE BY WEIGHT OF WOOL:
2
5107 10 10 --- Worsted hosiery yarn kg. [20%] -
2
5107 10 20 --- Worsted knitted yarn kg. [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
 (1) (2) (3) (4) (5)
1
5107 10 30 --- Worsted weaving yarn kg. [20%] -
1
5107 10 40 --- Woollen carpet yarn kg. [20%] -
1
5107 10 90 --- Other kg. [20%] -
5107 20 - Containing less than 85% by weight of wool :
1
5107 20 10 --- Worsted hosiery yarn kg. [20%] -
1
5107 20 20 --- Worsted knitted yarn kg. [20%] -
1
5107 20 30 --- Worsted weaving yarn kg. [20%] -
1
5107 20 40 --- Woollen carpet yarn kg. [20%] -
1
5107 20 90 --- Other kg. [20%] -
5108 YARN OF FINE ANIMAL HAIR (CARDED OR
COMBED), NOT PUT UP FOR RETAIL SALE
5108 10 00 - Carded kg. 1
[20%] -
1
5108 20 00 - Combed kg. [20%] -
5109 YARN OF WOOL OR FINE ANIMAL HAIR, PUT
UP FOR RETAIL SALE
5109 10 - Containing 85% or more by weight of wool or of
fine animal hair:
2
5109 10 10 --- Hoisery wool kg. [25%] -
2
5109 10 90 --- Other kg. [25%] -
2
5109 90 00 - Other kg. [25%] -
5110 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 :
2
5110 00 10 --- Put up for retail sale kg. [25%] -
2
5110 00 20 --- Other kg. [25%] -

5111 WOVEN FABRICS OF CARDED WOOL OR OF

CARDED FINE ANIMAL HAIR
- Containing 85% or more by weight
of wool or of fine animal hair:
5111 11 -- Of a weight not exceeding 300 g/ m2 :
1
5111 11 10 --- Unbleached m2 [25%]
3
5111 11 20 --- Bleached m2 [25%] -
3
Dyed m2 [25%] -
5111 11 30 ---
3
Printed m2 [25%] -
5111 11 40 ---

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) (3) (4) (5)
1
5111 11 90 --- Other m2 [25%] -
5111 19 -- Other: m2
1
5111 19 10 --- Unbleached m2 [25%] -
1
5111 19 20 --- Bleached m2 [25%] -
1
5111 19 30 --- Dyed m2 [25%] -
1
5111 19 40 --- Printed m2 [25%] -
1
5111 19 90 --- Other m2 [25%] -
5111 20 - Other, mixed mainly or m2 -
solely with man-made
filaments:
2
5111 20 10 --- Unbleached m2 [25%] -
2
5111 20 20 --- Bleached m2 [25%] -
2
5111 20 30 --- Dyed m2 [25%] -
2
5111 20 40 --- Printed m2 [25%] -
2
5111 20 90 --- Other m2 [25%] -
5111 30 - Other, mixed mainly or m2 -
solely with man-made
staple fibres:
3
[25%]
5111 30 10 --- Unbleached m2 -
3
5111 30 20 --- Bleached m2 [25%] -
3
[25%]
5111 30 30 --- Dyed m2 -
3
[25%]
5111 30 40 --- Printed m2 -
3
[25%]
5111 30 90 --- Other m2 -
5111 90 - Other: m2
-
4
[25%]
5111 90 10 --- Unbleached m2 -
4
5111 90 20 --- Bleached m2 [25%] -
4
5111 90 30 --- Dyed m2 [25%] -

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) (2) (3) (4) (5)
1
5111 90 40 --- Printed m2 [25%] -
1
5111 90 90 --- Other m2 [25%] -
5112 WOVEN FABRICS OF COMBED WOOL OR OF m2
COMBED FINE ANIMAL HAIR

Containing 85% or more by weight of wool

- or of fine animal hair:
5112 11 -- Of a weight not exceeding 200 g/m2:
5112 11 10 --- Unbleached m2 2
[25%] -

5112 11 20 --- Bleached m2 2

[25%] -

5112 11 30 --- Dyed m2 2

[25%] -

5112 11 40 --- Printed m2 2

[25%] -

5112 11 90 --- Other m2 2

[25%] -

5112 19 --- Other: m2 2

[25%] -

5112 19 10 --- Unbleached m2 3

[25%] -

5112 19 20 --- Bleached m2 3

[25%] -

5112 19 30 --- Dyed m2 3

[25%] -

5112 19 40 --- Printed m2 3

[25%] -

5112 19 90 --- Other m2 3

[25%] -

5112 20 - Other, mixed mainly or solely with man-made

filaments:

5112 20 10 --- Unbleached m2 4

[25%] -

5112 20 20 --- Bleached m2 4

[25%] -

5112 20 30 --- Dyed m2 4

[25%] -

5112 20 40 --- Printed m2 4

[25%] -

5112 20 90 --- Other m2 4

[25%] -

5112 30 - Other, mixed mainly or solely with -

man-made staple fibres:

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
(1) (2) (3) (4) (5)
man-made staple fibres:
1
5112 30 10 --- Unbleached m2 [25%] -
1
5112 30 20 --- Bleached m2 [25%] -
1
5112 30 30 --- Dyed m2 [25%] -
1
5112 30 40 --- Printed m2 [25%]
1
5112 30 90 --- Other m2 [25%]

5112 90 - Other: -
2
5112 90 10 --- Unbleached m2 [25%] -
2
5112 90 20 --- Bleached m2 [25%] -
2
5112 90 30 --- Dyed m2 [25%] -
2
5112 90 40 --- Printed m2 [25%] -
3 2
[5112 90 50 --- Of Handloom m2 [25%] -]
2
5112 90 90 --- Other m2 [25%] -
5113 WOVEN FABRICS OF COARSE ANIMAL HAIR -
OR OF HORSE HAIR
5113 00 - Woven fabrics of coarse animal hair or -
of horse hair:
4
5113 00 10 --- Unbleached m2 [25%] -
4
5113 00 20 --- Bleached m2 [25%] -
4
5113 00 30 --- Dyed m2 [25%]
4
5113 00 40 --- Printed m2 [25%] -
4
5113 00 90 --- Other m2 [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 Prefer-
ential
Areas
(1) (2) (3) (4) (5)
5201 COTTON, NOT CARDED OR COMBED
5201 00 - Cotton, not carded or combed:
--- Indian cotton:
1
5201 00 11 ---- Bengal deshi kg. [25%] -
1
5201 00 12 ---- Indian cotton of staple lengths 20.5 mm kg. [25%] -
(25/32”) and below (e. g. comras, yellow -
picking, Assam comillas)
1
5201 00 13 ---- Indian cotton of staple [25%] -
length exceeding 20.5mm kg.
(26/32”) but not exceeding
24.5mm (30/32”)
1
5201 00 14 ---- Indian cotton of staple length over 24.5 mm [25%] -
(31/32”) to 28 mm kg.

1
5201 00 15 ---- Indian cotton of staple length over 28.5 mm [25%] -
(14/32”) and above but below 34.5 mm kg.
Indian cotton of all staple length 34.5 mm
5201 00 19 ---- and above (112/32”) kg. 1
[25%] -

1
5201 00 20 --- Cotton, other than Indian, of all staple lengths kg. [25%] -
5202 COTTON WASTE (INCLUDING YARN WASTE AND GARNETTED
STOCK)
2
5202 10 00 - Yarn waste (including thread waste) kg. [25%] -
- Other:
2
5202 91 00 -- Garnetted stock kg. [25%] -
2
5202 99 00 -- Other kg. [25%]

5203 00 00 COTTON, CARDED OR COMBED kg. 30% -

5204 COTTON SEWING THREAD, WHETHER OR NOT PUT UP FOR
RETAIL SALE

- Not put up for retail sale :

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 :
1
5204 11 10 --- Cotton thread, sewing, containing any kg. 20% kg. [20%] -
- synthetic staple fibre
1
5204 11 20 --- Cotton thread, darning kg. [20%] -
1
5204 11 30 --- Embroidery cotton thread kg. [20%] -
1
5204 11 40 --- Cotton sewing thread, not containing any kg. [20%] -
synthetic staple fibre
1
5204 11 90 --- Other kg. [20%] -
1
5204 19 00 -- Other kg. [20%] -
5204 20 - Put up for retail sale:
1
5204 20 10 --- Cotton thread, sewing, containing any kg. [20%] -
synthetic staple fibre
1
5204 20 20 --- Cotton thread, darning kg. [20%] -
1
5204 20 30 --- Embroidery cotton thread kg. [20%] -
1
5204 20 40 --- Cotton sewing thread, not containing any kg. [20%] -
synthetic staple fibre
1
5204 20 90 --- Other kg. [20%] -

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):
1
5205 11 10 --- Grey kg. [20%] -
1
5205 11 20 --- Bleached kg. [20%] -
1
5205 11 30 --- Dyed kg. [20%] -
1
5205 11 90 --- Other kg. [20%] -
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):
1
5205 12 10 --- Grey kg. [20%] -
1
5205 12 20 --- Bleached kg. [20%]
1
5205 12 30 --- Dyed kg. [20%] -

1. Subs. by vide Notification No. 80/2017-Customs, for "10%" (w.e.f. 27-10-2017).

2
 (1) (2) (3) (4) (5)
1
5205 12 90 --- Other kg. [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):
1
5205 13 10 --- Grey kg. [20%] -
1
5205 13 20 --- Bleached kg. [20%] -
1
5205 13 30 --- Dyed kg. [20%] -
1
5205 13 90 --- Other kg. [20%] -
5205 14 -- Measuring less than 192.31 decitex but not
less than 125 decitex (exceeding 52 metric
number but not exceeding 80 metric number):
1
5205 14 10 --- Grey kg. [20%] -
1
5205 14 20 --- Bleached kg. [20%] -
1
5205 14 30 --- Dyed kg. [20%] -
1
5205 14 90 --- Other kg. [20%] -
5205 15 -- Measuring less than 125 decitex (exceeding 80
metric number):
1
5205 15 10 --- Grey kg. [20%] -
1
5205 15 20 --- Bleached kg. [20%] -
1
5205 15 30 --- Dyed kg. [20%] -
1
5205 15 90 --- Other kg. [20%] -
- Single yarn of combed fibres :
5205 21 -- Measuring 714.29 decitex or more (not
exceeding 14 metric number) :
1
5205 21 10 --- Grey kg. [20%] -
1
5205 21 20 --- Bleached kg. [20%] -
1
5205 21 30 --- Dyed kg. [20%] -
1
5205 21 90 --- Other kg. [20%] -
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) :
1
5205 22 10 --- Grey kg. [20%] -
1
5205 22 20 --- Bleached kg. [20%] -

1. Subs. by vide Notification No. 80/2017-Customs, for “10%” (w.e.f. 27-10-2017).

3
 (1) (2) (3) (4) (5)

5205 22 90 --- Other kg. -

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):
1
5205 23 10 --- Grey kg. [20%] -
1
5205 23 20 --- Bleached kg. [20%] -
1
5205 23 90 --- Other kg. [20%] -
5205 24 -- Measuring less than 192.31 decitex but not
less than 125 decitex (exceeding 52 metric
number but not exceeding 80 metric number) :
1
5205 24 10 --- Grey kg. [20%] -
1
5205 24 20 --- Bleached kg. [20%] -
1
5205 24 90 --- Other kg. [20%] -
5205 26 -- Measuring less than 125 decitex but not less
than 106.38 decitex (exceeding 80 metric
number but not exceeding 94 metric number):
1
5205 26 10 --- Dyed kg. [20%] -
1
5205 26 20 --- Bleached kg. [20%] -
1
5205 26 90 --- Other kg. [20%] -
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):
1
5205 27 10 --- Dyed kg. [20%] -
1
5205 27 20 --- Bleached kg. [20%] -
1
5205 27 90 --- Other kg. [20%] -
5205 28 -- Measuring less than 83.33 decitex (exceeding
120 metric number):
1
5205 28 10 --- Dyed kg. [20%] -
1
5205 28 20 --- Bleached kg. [20%] -

1. Subs. by vide Notification No. 80/2017-Customs, for “10%” (w.e.f. 27-10-2017).

4
 (1) (2) (3) (4) (5)
1
5205 28 90 --- Other kg. [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):
1
5205 31 10 --- Grey kg. [20%] -
1
5205 31 20 --- Bleached kg. [20%] -
1
5205 31 30 --- Dyed kg. [20%] -
1
5205 31 90 --- Other kg. [20%] -
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):
1
5205 32 10 --- Grey kg. [20%] -
1
5205 32 20 --- Bleached kg. [20%] -
1
5205 32 90 --- Other kg. [20%] -
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):
1
5205 33 10 --- Grey kg. [20%] -
1
5205 33 20 --- Bleached kg. [20%] -
1
5205 33 30 --- Dyed kg. [20%] -
1
5205 33 90 --- Other kg. [20%] -
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):
1
5205 34 10 --- Grey kg. [20%] -
1
5205 34 20 --- Bleached kg. [20%] -
1
5205 34 30 --- Dyed kg. [20%] -
1
5205 34 90 --- Other kg. [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):
1
5205 35 10 --- Grey kg. [20%] -
1
5205 35 90 --- Other kg. [20%] -
- Multiple (folded) or cabled yarn, of combed
fibres:
5205 41 -- Measuring per single yarn 714.29 decitex or
more (not exceeding 14 metric number per
single yarn):
1
5205 41 10 --- Grey kg. [20%] -
1
5205 41 20 --- Bleached kg. [20%] -
1
5205 41 30 --- Dyed kg. [20%] -
1
5205 41 90 --- Other kg. [20%] -
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):
1
5205 42 10 --- Grey kg. [20%] -
1
5205 42 90 --- Other kg. [20%] -
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):
1
5205 43 10 --- Grey kg. [20%] -
1
5205 43 20 --- Bleached kg. [20%] -
1
5205 43 90 --- Other kg. [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):
1
5205 44 10 --- Grey kg. [20%] -
1
5205 44 20 --- Bleached kg. [20%] -

1. Subs. by vide Notification No. 80/2017-Customs, for "10%" (w.e.f. 27-10-2017).

6
 (1) (2) (3) (4) (5)
1
5205 44 90 --- Other kg. [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):
1
5205 46 10 --- Grey kg. [20%] -
1
5205 46 20 --- Bleached kg. [20%] -
1
5205 46 30 --- Dyed kg. [20%] -
1
5205 46 90 --- Other kg. [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):
1
5205 47 10 --- Grey kg. [20%] -
1
5205 47 20 --- Bleached kg. [20%] -
1
5205 47 30 --- Dyed kg. [20%] -
1
5205 47 90 --- Other kg. [20%] -
5205 48 -- Measuring per single yarn less than 83.33
decitex (exceeding 120 metric number per
single yarn):
1
5205 48 10 --- Grey kg. [20%] -
1
5205 48 20 --- Bleached kg. [20%] -
1
5205 48 30 --- Dyed kg. [20%] -
1
5205 48 90 --- Other kg. [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:

1
5206 11 00 -- Measuring 714.29 decitex or more (not kg. [20%] -
exceeding 14 metric number)
1
5206 12 00 -- Measuring less than 714.29 decitex but not less kg. [20%] -
than 232.56 decitex (exceeding 14 metric
number but not exceeding 43 metric number)

1. Subs. by vide Notification No. 80/2017-Customs, for "10%" (w.e.f. 27-10-2017).

7
 (1) (2) (3) (4) (5)
1
5206 13 00 -- Measuring less than 232.56 decitex but not kg. [20%] -
less than 192.31 decitex (exceeding 43 metric
number but not exceeding 52 metric number)
1
5206 14 00 -- Measuring less than 192.31 decitex but not less kg. [20%] -
than 125 decitex (exceeding 52 metric number
but not exceeding 80 metric number)
1
5206 15 00 -- Measuring less than 125 decitex (exceeding 80 kg. [20%] -
metric number)
- Single yarn of combed fibres:
1
5206 21 00 -- Measuring 714.29 decitex or more (not kg. [20%] -
exceeding 14 metric number)
1
5206 22 00 -- Measuring less than 714.29 decitex but not kg. [20%] -
less than 232.56 decitex (exceeding 14 metric
number but not exceeding 43 metric number)
1
5206 23 00 -- Measuring less than 232.56 decitex but not kg. [20%] -
less than 192.31 decitex (exceeding 43 metric
number but not exceeding 52 metric number)
1
5206 24 00 -- Measuring less than 192.31 decitex but not kg. [20%] -
less than 125 decitex (exceeding 52 metric
number but not exceeding 80 metric number)
1
5206 25 00 -- Measuring less than 125 decitex (exceeding 80 kg. [20%] -
metric number)
- Multiple (folded) or cabled yarn, of uncombed
fibres:
1
5206 31 00 -- Measuring per single yarn 714.29 decitex or kg. [20%] -
more (not exceeding 14 metric number per
single yarn)
1
5206 32 00 -- Measuring per single yarn less than 714.29 kg. [20%] -
decitex but not less than 232.56 decitex
(exceeding 14 metric number but not
exceeding 43 metric number per single yarn)
1
5206 33 00 -- Measuring per single yarn less than 232.56 kg. [20%] -
decitex but not less than 192.31 decitex
(exceeding 43 metric number but not
exceeding 52 metric number per single yarn)
1
5206 34 00 -- Measuring per single yarn less than 192.31 kg. [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) (4) (5)
1
5206 35 00 -- Measuring per single yarn less than 125 kg. [20%] -
decitex (exceeding 80 metric number per
single yarn)
- Multiple (folded) or cabled yarn, of
combed fibres:
1
5206 41 00 -- Measuring per single yarn 714.29 decitex kg. [20%] -
or more (not exceeding 14 metric number
per single yarn)

1
5206 42 00 -- Measuring per single yarn less than 714.29 kg. [20%] -
decitex but not less than 232.56 decitex
(exceeding 14 metric number but not
exceeding 43 metric number per single yarn)
1
5206 43 00 -- Measuring per single yarn less than 232.56 kg. [20%] -
decitex but not less than 192.31 decitex
(exceeding 43 metric number but not
exceeding 52 metric number per single yarn)
1
5206 44 00 -- Measuring per single yarn less than 192.31 kg. [20%] -
decitex but not less than 125 decitex
(exceeding 52 metric number but not
exceeding 80 metric number per single yarn)
1
5206 45 00 -- Measuring per single yarn less than 125 decitex kg. [20%] -
(exceeding 80 metric number per single yarn)
5207 COTTON YARN (OTHER THAN SEWING THREAD) PUT
UP FOR RETAIL SALE
2
5207 10 00 - Containing 85% or more by weight of cotton kg. [25%] -
2
5207 90 00 - Other kg. [25%] -

5208 WOVEN FABRICS OF COTTON, CONTAINING 85% OR

MORE BY WEIGHT OF COTTON, WEIGHING NOT MORE
THAN 200 G/M2

- Unbleached:
5208 11 --
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) (3) (4) (5)
5208 11 10 --- Dhoti m2 1
[25%] -
5208 11 20 --- Saree m2 1
[25%] -
2 1
5208 11 30 --- Shirting fabrics m [25%] -
5208 11 40 --- Casement m2 1
[25%] -
5208 11 90 --- Other m2 1
[25%] -
5208 12 -- Plain weave, weighing more than 100 g/m2: -
5208 12 10 --- Dhoti m2 1
[25%] -
5208 12 20 --- Saree m2 1
[25%] -
2 1
5208 12 30 --- Shirting fabrics m [25%] -
5208 12 40 --- Casement m2 1
[25%] -
5208 12 50 --- Sheeting(takia, leopard fabrics, other than
furnishing fabrics)

5208 12 60 --- Voils m2 1

[25%] -
5208 12 90 --- Other m2 1
[25%] -
5208 13 -- 3-thread or 4-thread twill, including cross
twill:
5208 13 10 --- Shirting fabrics m2 1
[25%] -
2 1
5208 13 20 --- Dobby fabrics m [25%] -
5208 13 90 --- Other m2 1
[25%] -
5208 19 - Other fabrics: -
2 1
5208 19 10 --- Dedsuti, dosuti fabrics m [25%] -
5208 19 90 --- Other m2 1
[25%] -
Bleached: -
5208 21 --- Plain weave, weighing not more than 100
g/m2:
5208 21 10 --- Dhoti m2 1
[25%] -
5208 21 20 --- Saree m2 1
[25%] -
2 1
5208 21 30 --- Casement m [25%] -
2 1
5208 21 40 --- Shirting fabrics m [25%] -
5208 21 50 --- Cambrics (including madapollam and m2 1
[25%] -
jaconet)
5208 21 60 --- Mulls (including limbric and willaya) m2 1
[25%] -
2 1
5208 21 70 --- Muslin (including lawn, mulmul and m [25%] -
organdi)
5208 21 80 --- Voils (excluding leno fabrics) m2 1
[25%] -

1. Subs. by vide Notification No. 80/2017-Customs, for "15%" (w.e.f. 27-10-2017).

10
 (1) (2) (3) (4) (5)
5208 21 90 --- Other m2 1
[25%] -
5208 22 --- Plain weave, weighing more than 100 g/m2:
5208 22 10 --- Dhoti m2 1
[25%] -
5208 22 20 --- Saree m2 1
[25%] -
5208 22 30 --- Shirting fabrics m2 1
[25%] -
2 1
5208 22 40 --- Casement m [25%] -
5208 22 50 --- Cambrics (including madapollam and m2 1
[25%] -
jaconet)
5208 22 60 --- Long cloth (including calico) m2 1
[25%] -
2 1
5208 22 70 --- Sheeting (takia and the like) m [25%] -
2 1
5208 22 80 --- Voils (excluding leno fabrics) m [25%] -
5208 22 90 --- Other m2 1
[25%] -
5208 23 -- 3-thread or 4-thread twill, including
5208 23 10 --- Shirting fabrics m2 1
[25%] -
5208 23 20 --- Parmatta fabrics (including ilesia, pocketing, m2 1
[25%] -
Italian twill)
5208 23 30 -- Shirting fabrics m2 1
[25%] -
2 1
5208 23 90 --- Other m [25%] -
5208 29 --- Other fabrics:
5208 29 10 --- Dhoti and saree, zari bordered m2 1
[25%] -
2 1
5208 29 20 --- Dedsuti, dosuti fabrics, ceretonnes and m [25%] -
Osamburge
5208 29 90 --- Other m2 1
[25%] -
Dyed:
5208 31 --- Plain weave, weighing not more than 100 m2 1
[25%] -
g/m2:
5208 31 10 --- Lungi m2 1
[25%] -
2
[Sarees
5208 31 21 --- Of Handloom m2 1
[25%] -
2 1
5208 31 29 --- Other m [25%] -]
5208 31 30 --- Shirting fabrics m2 1
[25%] -
2 1
5208 31 40 --- Casement m [25%] -
2 1
5208 31 50 --- Cambrics (including madapollam and m [25%] -
jaconet)
5208 31 60 --- Mull (including limbric and willaya) m2 1
[25%]

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) (3) (4) (5)
5208 31 70 --- Muslin (including lawn mulmul and m2 1
[25%]
organdi) of carded or combed yarn
5208 31 80 --- Voils (excluding leno fabrics) m2 1
[25%] -
2 1
5208 31 90 --- Other m [25%] -
5208 32 --- Plain weave, weighing more than 100 g/m2:
5208 32 10 --- Lungi m2 1
[25%] -
2 1
5208 32 20 --- Saree m [25%] -
2 1
5208 32 30 --- Shirting fabrics m [25%] -
5208 32 40 --- Casement m2 1
[25%] -
2 1
5208 32 50 --- Bedticking, domestic m [25%] -
2 1
5208 32 60 --- Cambrics (including madapollam and m [25%] -
jaconet), longcloth(including calico) and
voils(excluding leno fabrics)
5208 32 70 --- Coating (including suiting) m2 1
[25%] -
5208 32 80 --- Furnishing fabrics( excluding pile and m2 1
[25%] -
chenille fabrics)
5208 32 90 --- Other m2 1
[25%] -
2 1
5208 33 --- 3-thread or 4- thread twill, including cross m [25%] -
twill:
5208 33 10 --- Shirting fabrics m2 1
[25%] -
5208 33 20 --- Coating (including suiting) m2 1
[25%] -
2 1
5208 33 30 --- Shirting (including mazri) m [25%] -
2 1
5208 33 90 --- Other m [25%] -
5208 39 - Other fabrics :
2
5208 39 10 --- Zari bordered sarees m2 [25%] -

2
5208 39 90 --- Other m2 [25%] -
Of yarn of different colours:
5208 41 -- Plain weave, weighing not more than 100 g/m : -
2 2
5208 41 10 --- Bleeding Madras m [25%] -
3
--- [Sarees

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) (3) (4) (5)
1
5208 41 21 ---- Of Handloom m2 [25%] -
1
5208 41 29 ---- Other m2 [25%] -
1
5208 41 30 --- Shirting fabrics m2 [25%] -
Bed ticking, domestic 1
5208 41 40 --- m2 [25%] -
1
5208 41 50 --- Furnishing fabrics (excluding pile and m2 [25%] -
chenille fabrics)
m2 1
5208 41 90 --- Other [25%] -

5208 42 -- Plain weave, weighing more than 100 g/m2:

5208 42 10 --- Bleeding Madras m2 1

[25%] -

5208 42 20 --- Saree m2 1

[25%] -

5208 42 30 --- Shirting fabrics m2 1

[25%] -

5208 42 40 --- Casement m2 1

[25%] -

5208 42 50 --- Bed ticking, domestic m2 1

[25%] -

5208 42 60 --- Furnishing fabrics (excluding pile and m2 1

[25%] -
chenille fabrics)
5208 42 90 --- Other m2 1
[25%] -
3-thread or 4-thread twill, including cross
5208 43 ---
twill:

Bleading Madras m2 1
5208 43 10 --- [25%] -
Shirting fabrics m2 1
5208 43 20 --- [25%] -
Bedticking, damask m2 1
5208 43 30 --- [25%] -
Flannelette m2 1
5208 43 40 --- [25%] -
Other m2 1
5208 43 90 --- [25%] -

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) (3) (4) (5)
1
5208 41 21 ---- Of Handloom m2 [25%] -
1
5208 41 29 ---- Other m2 [25%] -
1
5208 41 30 --- Shirting fabrics m2 [25%] -
Bed ticking, domestic 1
5208 41 40 --- m2 [25%] -
1
5208 41 50 --- Furnishing fabrics (excluding pile and m2 [25%] -
chenille fabrics)
m2 1
5208 41 90 --- Other [25%] -

5208 42 -- Plain weave, weighing more than 100 g/m2:

5208 42 10 --- Bleeding Madras m2 1

[25%] -

5208 42 20 --- Saree m2 1

[25%] -

5208 42 30 --- Shirting fabrics m2 1

[25%] -

5208 42 40 --- Casement m2 1

[25%] -

5208 42 50 --- Bed ticking, domestic m2 1

[25%] -

5208 42 60 --- Furnishing fabrics (excluding pile and m2 1

[25%] -
chenille fabrics)
5208 42 90 --- Other m2 1
[25%] -
3-thread or 4-thread twill, including cross
5208 43 ---
twill:

5208 43 10 --- Bleading Madras m2 2

[25%] -

5208 43 20 --- Shirting fabrics m2 2

[25%] -

5208 43 30 --- Bedticking, damask m2 2

[25%] -

5208 43 40 --- Flannelette m2 2

[25%] -

5208 43 90 --- Other m2 2

[25%] -

5208 49 --- Other fabrics:

Zari bordered sarees m2 3

5208 49 10 [25%] -
4
[Real Madras handkerchiefs

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) (3) (4) (5)
1
5208 41 21 ---- Of Handloom m2 [25%] -
1
5208 41 29 ---- Other m2 [25%] -]
1
5208 49 90 --- Other m2 [25%] -
--- Printed: m2 1
[25%] -
5208 51 --- Plain weave, weighing not more than 100
g/m2:
Lungi m2 2
5208 51 10 --- [25%] -
m2 2
5208 51 20 -- Saree [25%] -

5208 51 30 --- Shriting fabrics m2 2

[25%] -

5208 51 40 --- Casement m2 2

[25%] -

5208 51 50 --- Cambrics (including madapollam and m2 2

[25%] -
jaconet)
5208 51 60 --- Mull (including limbric and willaya) m2 2
[25%] -

5208 51 70 --- Muslin (including lawn mulmul and organdi) m2 2

[25%] -
of carded or combed yarn)
2
5208 51 80 --- Voils (excluding leno fabrics) m2 [25%] -
2
5208 51 90 --- Other m2 [25%] -

5208 52 --- Plain weave, weighing not more than 100

g/m2 :
3
5208 52 10 --- Lungi m2 [25%] -
3
5208 52 20 --- Saree m2 [25%] -
3
5208 52 30 --- Shriting fabrics m2 [25%] -
Casement m2 3
5208 52 40 --- [25%] -
Cambrics (including madapollam and m2 3
5208 52 50 --- [25%] -
jaconet)
m2 3
5208 52 60 --- [25%] -
Mull (including limbric and willaya)
Muslin (including lawn mulmul and organdi) m2 3
5208 52 70 --- [25%] -
of carded or combed yarn)
Voils (excluding leno fabrics) m2 3
5208 52 80 --- [25%]

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) (3) (4) (5)
1
5208 52 90 ---- Other m2 [25%] -
2
[***]
5208 59 -- Other fabrics :
Zari bordered sarees 2
5208 59 10 --- m2 [25%] -
3 2
[5208 59 20 --- Sarees, Handloom m2 [25%] -]
Other m2 2
5208 59 90 --- [25%] -

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 --- m2 4
[25%] -
Dhoti
5209 11 12 --- Saree m2 4
[25%] -

4
5209 11 13 --- Casement m2 [25%] -
4
5209 11 14 --- Sheeting (takia, leopard cloth and other than m2 [25%] -
furnishing)
4
5209 11 19 --- Other m2 [25%] -
4
5209 11 90 --- Other m2 [25%] -
3-thread or 4-thread twill, including cross
5209 12 --- twill:
4
5209 12 10 --- Saree m2 [25%] -
Shirting fabrics m2 4
5209 12 20 --- [25%] -
Furnishing fabrics (excluding pile and m2 4
5209 12 30 --- [25%] -
chenille fabrics)
Seersucker m2 4
5209 12 40 --- [25%] -
Canvas, including duck - carded or combed m2 4
5209 12 50 --- [25%] -
yarn

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) (3) (4) (5)
Flannelette m2 1
5209 12 60 --- [25%] -
Shetting (takia, leopard cloth) m2 1
5209 12 70 --- [25%] -
2
Other m 1
5209 12 90 --- [25%] -
Other fabrics m2 1
5209 19 00 -- [25%] -
Bleached:
-
Plain weave:
5209 21 --
Saree m2 1
5209 21 10 --- [25%] -
Shirting fabrics m2 1
5209 21 20 --- [25%] -
Furnishing fabrics (excluding pile and m2 1
5209 21 30 --- [25%] -
chenille fabrics)
2
Seersucker m 1
5209 21 40 --- [25%] -

Canvas (including duck) of carded or m2 1

5209 21 50 --- [25%] -
combed yarn

Dhoti m2 1
5209 21 60 --- [25%] -
Flannellette m2 1
5209 21 70 --- [25%] -
Shetting (takia, leopardcloth) m2 1
5209 21 80 --- [25%] -
Other m2 1
5209 21 90 --- [25%] -
3-thread or 4-thread twill, including cross
5209 22 --
twill:
Shirting fabrics m2 1
5209 22 10 --- [25%] -
2
Furnishing fabrics (excluding pile and m 1
5209 22 20 --- [25%] -
chenille fabrics)
m2 1
5209 22 30 --- [25%] -
Drill
Other m2 1
5209 22 90 --- [25%] -
Other fabrics:
5209 29 --
Dhoti and saree, zari bordered m2 1
5209 29 10 --- [25%] -

1. Subs. by vide Notification No. 80/2017-Customs, for “10%” (w.e.f. 27-10-2017).

17
 (1) (2) (3) (4) (5)
5209 29 20 --- Dedsuti, dosuti fabrics, ceretonnes and m2 1
[25%] -
osamburge
5209 29 90 --- Other m2 1
[25%] -

- Dyed:

5209 31 -- Plain weave:

5209 31 10 --- Lungi m2 2

[25%] -

5209 31 20 --- Saree m2 2

[25%] -

5209 31 30 --- Shirting fabrics m2 2

[25%] -

5209 31 40 --- Furnishing fabrics (excluding pile and m2 2

[25%] -
chenille fabrics)
5209 31 50 --- Seersucker m2 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 m2 2

[25%] -

5209 31 90 --- Other m2 2

[25%] -

5209 32 --- 3-thread or 4-thread twill, including cross

twill:
5209 32 10 --- Shirting fabrics m2 2
[25%] -

5209 32 20 -- Furnishing fabrics (excluding pile and m2 2

[25%] -
chenille fabrics)
5209 32 30 --- Drill m2 2
[25%] -

5209 32 90 --- Other m2 2

[25%] -

5209 39 --- Other fabrics:

5209 39 10 --- Zari bordered sarees m2 2

[25%] -

5209 39 90 -- Other m2 2
[25%] -
- Of yarns of different colours:

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 m2 1

[25%] -

5209 41 20 - Saree m2 1
[25%] -

5209 41 30 -- Shirting fabrics m2 1

[25%] -

5209 41 40 --- Furnishing fabrics (excluding pile and m2 1

[25%] -
chenille fabrics)
5209 41 50 --- Seersucker m2 1
[25%] -

5209 41 60 --- Bedticking, domestic (other than hand dyed) m2 1

[25%] -

5209 41 70 --- Flannelette m2 1

[25%] -

5209 41 90 --- Other m2 1

[25%] -

5209 42 00 --- Denim m2 2

[25%] -

5209 43 --- Other fabrics of 3-thread or 4-thread twill,

including cross twill:
5209 43 10 --- Bleeding Madras m2 2
[25%] -

5209 43 20 --- Shirting fabrics m2 2

[25%] -

5209 43 30 --- Furnishing fabrics (excluding pile and m2 2

[25%] -
chenille fabrics)
5209 43 40 --- Coating (including suiting) m2 2
[25%] -

5209 43 90 --- Other m2 2

[25%] -

5209 49 --- Other fabrics:

5209 49 10 --- Zari bordered saree m2 2

[25%] -

5209 49 90 --- Other m2 2

[25%] -

- Printed:

5209 51 -- Plain weave:

2
--- [Lungi

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
 (1) (2) (3) (4) (5)
5209 51 11 --- Of Handloom m2 1
[25%] -

5209 51 19 --- Other m2 1

[25%] -]

5209 51 20 - Saree m2 1
[25%] -

5209 51 30 -- Shirting fabrics m2 1

[25%] -

5209 51 40 --- Furnishing fabrics (excluding pile and m2 1

[25%] -
chenille fabrics)
5209 51 50 --- Seersucker m2 1
[25%] -

5209 51 60 --- Bedticking, domestic m2 1

[25%] -

5209 51 70 --- Flannelette m2 1

[25%] -

5209 51 90 --- Other m2 1

[25%] -

5209 52 -- 3-thread or 4-thread twill, including cross -

twill:
5209 52 10 --- Shirting fabrics m2 1
[25%] -

5209 52 20 --- Furnishing fabrics (excluding pile and m2 1

[25%] -
chenille fabrics)
5209 52 90 --- Other m2 1
[25%] -

5209 59 --- Other fabrics:

5209 59 10 --- Zari bordered saree m2 2

[25%] -

5209 59 90 --- Other m2 2

[25%] -

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 m2 3

[25%]

5210 11 20 -- Saree m2 3
[25%]
5210 11 90 --- Other m2 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) (2) (3) (4) (5)
1
[***] --- -

5210 19 00 --- Other fabrics m2 2

[25%] -]

- Bleached:

5210 21 -- Plain weave:

5210 21 10 --- Shirting fabrics m2 2

[25%] -

5210 21 20 --- Poplin and broad fabrics m2 2

[25%] -

5210 21 30 --- Saree m2 2

[25%] -

5210 21 40 --- Shirting (including mazri) m2 2

[25%] -

5210 21 50 --- Voile m2 2

[25%] -

5210 21 90 -- Other m2 2
[25%] -
3
[***] ---

5210 29 --- Other fabrics:

5210 29 10 --- Dhoti and saree, zari bordered m2 2

[25%] -

5210 29 20 --- Dedsuti, dosuti, ceretonnes and osamburge m2 2

[25%] -

5210 29 90 --- Other m2 2

[25%] -

- Dyed:

5210 31 -- Plain weave:

5210 31 10 --- Shirting fabrics m2 2

[25%] -

5210 31 20 --- Coating (including suitings) m2 2

[25%] -

5210 31 30 --- Furnishing fabrics (excluding pile and m2 2

[25%] -
chenille fabrics)
5210 31 40 -- Poplin and broad fabrics m2 2
[25%] -
2 2
5210 31 50 --- Saree m [25%] -

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) (3) (4) (5)
5210 31 60 --- Voils m2 1
[25%] -

5210 31 90 --- Other 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 m2 1

[25%] -

5210 32 30 --- Bedticking, damask m2 1

[25%] -

5210 32 90 --- Other m2 1

[25%] -

5210 39 --- Other fabrics:

5210 39 10 --- Zari bordered saree m2 2

[25%] -

5210 39 90 -- Other m2 2
[25%] -

- Of yarns of different colours:

5210 41 -- Plain weave:

5210 41 10 --- Bleeding Madras m2 3

[25%] -

5210 41 20 --- Crepe fabrics (excluding crepe checks) m2 3

[25%] -

5210 41 30 --- Shirting fabrics m2 3

[25%] -

5210 41 40 --- Suitings m2 3

[25%] -

5210 41 50 -- Poplin and broad fabrics m2 3

[25%] -

5210 41 60 --- Saree m2 3

[25%] -

5210 41 70 --- Voils m2 3

[25%] -

5210 41 90 --- Other m2 3

[25%] -
4
[***] --

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 m2 1

[25%] -

5210 49 90 --- Other m2 1

[25%] -

- Printed:

5210 51 -- Plain weave:

5210 51 10 --- Shriting fabrics m2 2

[25%] -

5210 51 20 --- Casement m2 2

[25%] -

5210 51 30 --- Saree m2 2

[25%] -

5210 51 40 --- Poplin and broad fabrics m2 2

[25%] -

5210 51 50 --- Voils m2 2

[25%] -

5210 51 90 --- Other m2 2

[25%] -
3
[***]

5210 59 -- Other fabrics:

5210 59 10 --- Zari bordered saree m2 2

[25%] -

5210 59 90 --- Other m2 2

[25%] -

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: -

2 4
5211 11 10 --- Shirting fabrics m [25%] -

5211 11 20 --- Saree m2 4

[25%] -
Other
5211 11 90 --- m2 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 m2 1
[25%] -

5211 12 20 --- Twill, not elsewhere specified (including m2 1

[25%] -
gaberdine)
5211 12 30 --- Damask m2 1
[25%] -

5211 12 90 --- Other m2 1

[25%] -
2
[5211 19 00 --- Other fabrics m2 1
[25%] -

5211 20 -- Bleached:

5211 20 10 -- m2 1
[25%] -
Shirting fabrics
5211 20 20 -- m2 1
[25%] -
Canvas (including duck) of carded or
combed yarn
5211 20 30 --- Flannelette m2 1
[25%] -

5211 20 40 --- Saree m2 1

[25%] -

5211 20 50 -- Crepe fabric including Crepe checks m2 1

[25%] -

5211 20 60 -- Twill fabrics m2 1

[25%] -

-- Other:

5211 20 91 -- Zari bordered sari m2 1

[25%] -

5211 20 92 -- Dedsuti, dosuti, ceretonnes and osamburge m2 1

[25%] -

5211 20 99 -- Other m2 1
[25%] -]

- Dyed:
5211 31 -- Plain weave:

5211 31 10 --- Shirting fabrics m2 3

[25%] -
Canvas (including duck) of carded or
5211 31 20 --- m2 3
[25%] -
combed yarn

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) (3) (4) (5)
5211 31 30 --- Coating (including suitings) m2 1
[25%] -

5211 31 40 --- Flannellette m2 1

[25%] -

5211 31 50 --- Saree m2 1

[25%] -

5211 31 90 --- Other m2 1

[25%] -

5211 32 -- 3-thread or 4-thread twill, including cross

twill:
5211 32 10 --- Crepe fabrics including crepe checks m2 1
[25%] -

5211 32 20 --- Shirting fabrics m2 1

[25%] -

5211 32 30 --- Twill, not elsewhere specified (including m2 1

[25%] -
gaberdine)
5211 32 40 --- Trousers or pant fabrics (excluding jeans and m2 1
[25%] -
crepe)
5211 32 90 --- Other m2 1
[25%] -

5211 39 -- Other fabrics:

5211 39 10 --- Zari bordered sarees m2 1

[25%] -

5211 39 90 --- Other m2 1

[25%] -

- Of yarns of different colours:

5211 41 -- Plain weave:

5211 41 10 --- Bleeding Madras m2 2

[25%] -

5211 41 20 --- Check shirting (excluding crepe checks) m2 2

[25%] -

5211 41 30 --- Shirting m2 2

[25%] -
5211 41 40 --- Suitings m2 2
[25%] -

5211 41 50 --- Flannelette m2 2

[25%] -

5211 41 60 --- Saree m2 2

[25%] -
2 2
5211 41 70 --- m [25%] -
Parachute fabrics
5211 41 90 --- m2 2
[25%] -
Other

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) (3) (4) (5)
5211 42 00 -- Denim m2 1
[25%] -

5211 43 -- Other fabrics of 3-thread or 4-thread twill,

including cross twill:
5211 43 10 --- Bleeding Madras m2 2
[25%] -

5211 43 20 --- Crepe fabrics m2 2

[25%] -

5211 43 30 --- Shirting fabrics m2 2

[25%] -

5211 43 40 --- Suitings m2 2

[25%] -

5211 43 90 --- Other m2 2

[25%] -

5211 49 -- Other fabrics:

5211 49 10 --- Zari bordered sarees m2 3

[25%] -

5211 49 90 --- Other m2 3

[25%] -

- Printed:

5211 51 -- Plain weave:

5211 51 10 --- Shirting fabrics m2 4

[25%] -

5211 51 20 --- Furnishing fabrics (excluding pile and m2 4

[25%] -
chenille fabrics)
5211 51 30 --- Flannelette m2 4
[25%] -

5211 51 40 --- Long cloth (chintz) m2 4

[25%] -

5211 51 50 --- Saree m2 4

[25%] -

5211 51 90 --- Other m2 4

[25%] -
5211 52 --- 3-thread or 4-thread twill, including cross
twill:
5211 52 10 --- Crepe fabrics including crepe checks m2 4
[25%] -

5211 52 20 --- Shirting fabrics m2 4

[25%] -
2 4
5211 52 30 --- Twill, not elsewhere specified (including m [25%] -
gaberdine)
5211 52 90 --- Other m2 4
[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% 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 m2 1

[25%] -

5211 59 90 --- Other m2 1

[25%] -

5212 OTHER WOVEN FABRICS OF COTTON

- Weighing not more than 200 g/m2:

5212 11 00 -- Unbleached m2 2
[25%] -

5212 12 00 -- Bleached m2 2
[25%] -

5212 13 00 -- Dyed m2 2
[25%] -

5212 14 00 -- Of yarns of different colours m2 2

[25%] -

5212 15 00 -- Printed m2 3
[25%] -

-
Weighing more than 200 g/m2 :
5212 21 00 -- Unbleached m2 4
[25%] -

5212 22 00 -- Bleached m2 4
[25%] -

5212 23 00 -- Dyed m2 4
[25%] -
Of yarns of different colours
5212 24 00 -- m2 5
[25%] -

5212 25 00 -- Printed m2 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
 CHAPTER 53
Other Vegetable Textile Fibers; Paper Yarn and Woven Fabrics of Paper Yarn

Tariff Item Description of goods Unit Rate of duty

Std. Prefnl.
Areas

(1) (2) (3) (4) (5)

5301 FLAX, RAW OR PROCESSED BUT NOT SPUN; FLAX
TOW AND WASTE (INCLUDING YARN WASTE AND
GARNETTED STOCK)

5301 10 00 - Flax, raw or retted kg. 30% -

- Flax, broken, scutched, hackled or otherwise
processed, but not spun:
5301 21 00 -- Broken or scotched kg. 30% -
5301 29 00 -- Other kg. 30% -
5301 30 00 - Flax tow and waste kg. 30% -
5302 TRUE HEMP (CANNABIS SATIVA L.),RAW OR
PROCESSED BUT NOT SPUN; TOW AND WASTE OF
TRUE HEMP (INCLUDING YARN WASTE AND
GARNETTED STOCK)

5302 10 00 - True hemp, raw or retted kg. 30% -

5302 90 00 - Other kg. 30% -
5303 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)

5303 10 - Jute and other textile bast fibers, raw or retted:

5303 10 10 --- Jute, raw or retted kg. 1
[25%] -

5303 10 90 --- Other kg. 1

[25%] -

5303 90 - Other:
5303 90 10 --- Jute cutting kg. -
5303 90 90 --- Other kg. 1
[25%] -

1. Subs. by vide Notification No. 80/2017-Customs, for “10%” (w.e.f. 27-10-2017).

1
(1) (2) (3) (4) (5)
1
[***]
2
[5305 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)

5305 00 - 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):
3
[5305 00 10 -- Coir bristles fiber, coir mattress fiber, coir short kg. 4
[25%] -]
fiber, coir bit fiber, decorticated coir fiber
5305 00 30 -- Curled or machine twisted coir fiber kg. 4
[25%] -

5
[5305 00 40 -- Coir pith, processed in value added forms like kg. 4
[25%] --]
briquette, coins, neo disc, grow bags, organic
manure and in loose form for use in horticulture
or agriculture.
5305 00 50 -- Of Abaca kg. 4
[25%] --

5305 00 90 -- Of others kg. 4

[25%] --
5306 4
FLAX YARN kg. [25%] -]
5306 10 - Single:
5306 10 10 --- 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) (2) (3) (4) (5)
1
5306 10 90 --- Other kg. [25%] -
5306 20 - Multiple (folded) or cabled:
1
5306 20 10 --- Put up for retail sale kg. [25%] -
1
5306 20 90 --- Other kg. [25%] -
5307 YARN OF JUTE OR OF OTHER TEXTILE BAST
FIBERS OF HEADING 5303

5307 10 - Single:
1
5307 10 10 --- Of jute kg. [25%] -

1
5307 10 90 --- Other kg. [25%] -
1
5307 20 00 - Multiple (folded) or cabled kg. [25%] -
5308 YARN OF OTHER VEGETABLE TEXTILE FIBERS;
PAPER YARN

5308 10 - Coir yarn:

1
5308 10 10 --- Baled kg. [25%] -
2 1
[5308 10 20 --- Spooled hanks kg. [25%] -]
1
5308 10 90 --- Other kg. [25%] -
1
5308 20 00 --- True hemp yarn kg. [25%] -
5308 90 - Other
1
5308 90 10 --- Ramie yarn kg. [25%] -
1
5308 90 90 --- Other kg. [25%] -
5309 WOVEN FABRICS OF FLAX
- Containing 85% or more by weight of flax:
5309 11 -- Unbleached or bleached:
5309 11 10 --- Unbleached m2 1
[25%] -
2 1
5309 11 20 --- Bleached m [25%] -
5309 19 -- Other:
5309 19 10 --- Dyed m2 1
[25%] -
5309 19 20 --- Printed m2 1
[25%] -
5309 19 90 --- Other m2 1
[25%] -
- Containing less than 85% by weight of flax:
5309 21 -- Unbleached or bleached:

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) (2) (3) (4) (5)
5309 21 10 --- Unbleached m2 1
[25%] -
5309 21 20 --- Bleached m2 1
[25%] -
5309 29 -- Other:
5309 29 10 --- Dyed m2 1
[25%] -
5309 29 20 --- Printed m2 1
[25%] -
5309 29 90 --- Other m2 1
[25%] -
5310 WOVEN FABRICS OF JUTE OR OF OTHER
TEXTILE 2[BAST FIBRES] OF HEADING 5303

5310 10 - Unbleached:
-- Containing 100% by weight of jute:
5310 10 11 ---- Carpet backing fabrics m2 1
[25%] -
5310 10 12 ---- Sacking fabrics m2 1
[25%] -
5310 10 13 ---- Hessian fabrics m2 1
[25%] -
5310 10 14 ---- Jute canvas m2 1
[25%] -
5310 10 19 ---- Other m2 1
[25%] -
--- Other:
5310 10 91 ---- Woven blended fabrics containing more than m2 1
[25%] -
50% by weight of jute
5310 10 92 ---- Standard woven fabrics of jute containing 50% m2 1
[25%] -
or more by weight of jute
5310 10 93 ---- Jute swim fabrics m2 1
[25%] -
5310 10 99 ---- Other m2 1
[25%] -
5310 90 - Other:
5310 90 10 --- Bleached m2 1
[25%] -
5310 90 20 --- Decorative fabrics m2 1
[25%] -

--- Other:
5310 90 91 ---- Bleached m2 1
[25%] -
5310 90 92 ---- Dyed m2 1
[25%] -
5310 90 93 ---- Printed m2 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) (3) (4) (5)
5310 90 99 ---- Other m2 1
[25%] -
5311 WOVEN FABRICS OF OTHER VEGETABLE
TEXTILE FIBERS; WOVEN FABRICS OF PAPER
YARN

5311 00 - Woven fabrics of other vegetable textile fibers;

woven fabrics of paper yarn:
--- Of other vegetable textile fibers:
5311 00 11 ---- Unbleached m2 1
[25%] -
5311 00 12 ---- Bleached m2 1
[25%] -
5311 00 13 ---- Dyed m2 1
[25%] -
5311 00 14 ---- Printed m2 1
[25%] -
2
[5311 00 15 --- Of coir including log form and geotextiles m2 1
[25%] -]
5311 0019 ---- Other m2 1
[25%] -
--- Of paper yarn:
5311 00 21 ---- Unbleached m2 1
[25%] -
5311 00 22 ---- Bleached m2 1
[25%] -
5311 00 23 ---- Dyed m2 1
[25%] -
5311 00 24 ---- Printed m2 1
[25%] -
5311 0029 ---- Other m2 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

Std. Prefnl.
Areas
(1) (2) (3) (4) (5)
5401 SEWING THREAD OF MAN-MADE
FILAMENTS, WHETHER OR NOT PUT UP FOR
RETAIL SALE
5401 10 00 - Of synthetic filaments kg. 3
[25%] -
5401 20 00 - Of artificial filaments kg. 3
[25%] -

5402 SYNTHETIC FILAMENT YARN, (OTHER

THAN SEWING THREAD), NOT PUT UP FOR
RETAIL SALE, INCLUDING SYNTHETIC
MONOFILAMENT OF LESS THAN 67 DECITEX
4
[- High tenacity yarn of nylon or other
polyamides, whether or not textured:]
5402 1110 -- Of aramids 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
(1) (2) (3) (4) (5)
5402 19 -- Other:
1
5402 19 10 -- Nylon tyre yarn kg. [25%] --
1
5402 19 90 -- Other kg. [25%] -]
2
[5402 20 -- High tenacity yarn of polyesters, whether or
not textured:
1
5402 20 10 --- Of terylene Dacron kg. [25%] -
1
5402 20 90 --- Other kg. [25%] -
- Textured yarn:
1
5402 31 00 -- Of nylon or other polyamides, measuring per kg. [25%] -
single yarn not more than 50 tex
1
5402 32 00 -- Of nylon or other polyamides, measuring per kg. [25%] -
single yarn more than 50 tex
1
5402 33 00 -- Of polyesters kg. [25%] -
3 1
[5402 34 00 -- Of polypropylene kg. [25%] -
5402 39 -- Other:
1
5402 39 10 --- Polypropylene filament yarn kg. [25%] -
1
5402 39 20 --- Acrylic filament yarn kg. [25%] -
1
5402 39 90 --- Other kg. [25%] -
- Other yarn, single, untwisted or with a twist
not exceeding 50 turns per meter:
4 1
[5402 44 00 -- Elastomeric kg. [25%] -
1
5402 45 00 -- Other, of nylon or other polyamides kg. [25%] -
1
5402 46 00 -- Other, of polyesters, partially oriented kg. [25%] -
1
5402 47 00 -- Other, of polyesters kg. [25%] -
1
5402 48 00 -- Other, of polypropylene kg. [25%] -
1
5402 49 00 -- Other kg. [25%] -
- Other yarn, single, with a twist exceeding 50
turns per meter:
1
5402 51 00 -- Of nylon or other polyamides kg. [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) (2) (3) (4) (5)
1
5402 52 00 -- Of polyesters kg. [25%] -
2
[5402 53 00 -- Of polypropylene 1
kg. [25%] -]
5402 59 -- Other:
3
[***]
5402 59 90 --- Other 1
kg. [25%] -
- Other yarn, multiple (folded) or cabled::
5402 61 00 -- Of nylon or other polyamides 1
kg. [25%] -
5402 62 00 -- Of polyesters 1
kg. [25%] -
2
[5402 63 00 -- Of polypropylene 1
kg. [25%] -
5402 69 -- Other:
5402 69 10 --- Polyvinyl acetate filament yarn 1
kg. [25%] -
5402 69 20 --- Polyvinyl chloride filament yarn 1
kg. [25%] -
4
[***]
5402 69 40 --- Acrylic filament yarn 1
kg. [25%] -
5402 69 50 --- Polytetrafluoroethylene yarn 1
kg. [25%] -
5402 69 90 --- Other 1
kg. [25%] -
5403 ARTIFICIAL FILAMENT YARN (OTHER THAN
SEWING THREAD), NOT PUT UP FOR RETAIL
SALE, INCLUDING ARTIFICIAL
MONOFILAMENT OF LESS THAN 67 DECITEX
5403 10 - High tenacity yarn of viscose rayon:
5403 10 10 --- Viscose rayon tyre yarn - 1,233 decitex 1
kg. [25%] -
5403 10 20 --- Viscose rayon tyre yarn - 1,833 decitex 1
kg. [25%] -
5403 10 90 --- Other 1
kg. [25%] -
5
[***]
- Other yarn, single:
5403 31 00 -- Of viscose rayon, untwisted or with a twist 1
kg. [25%] -
not exceeding 120 turns per meter
5403 32 00 -- Of viscose rayon, with a twist exceeding 1
kg. [25%] -
120 turns per meter
5403 33 00 -- Of cellulose acetate 1
kg. [25%] -
5403 39 -- Other:

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) (2) (3) (4) (5)
1
5403 39 10 --- Cuprammonium rayon kg. [25%] -
1
5403 39 90 --- Other kg. [25%] -
- Other yarn, multiple (folded) or cabled:
5403 41 -- Of viscose rayon:
1
5403 41 10 --- Up to 67 decitex kg. [25%] -
1
5403 41 20 --- Of 83 decitex kg. [25%] -
1
5403 41 30 --- Of 111 decitex, bright kg. [25%] -
1
5403 41 40 --- Of 111 decitex, dull kg. [25%] -
1
5403 41 50 --- Of 133 decitex, bright kg. [25%] -
1
5403 41 60 --- Of 133 decitex, dull kg. [25%] -
1
5403 41 70 --- Of 167 decitex, bright kg. [25%] -
1
5403 41 80 --- Of 167 decitex, dull kg. [25%] -
1
5403 41 90 --- Other kg. [25%] -
5403 42 -- Of Cellulose acetate:
1
5403 42 10 --- Acetate rayon filament yarn, 83 decitex kg. [25%] -
1
5403 42 20 --- Acetate rayon filament yarn, 111 decitex kg. [25%] -
1
5403 42 30 --- Acetate rayon filament yarn, 133 decitex kg. [25%] -
1
5403 42 40 --- Acetate rayon filament yarn, 167 decitex kg. [25%] -
1
5403 42 50 --- Acetate rayon filament yarn, 333 decitex kg. [25%] -
1
5403 42 90 --- Other kg. [25%] -
5403 49 -- Other:
--- Cuprammonium filament yarn:
1
5403 49 11 ---- Of 33 decitex kg. [25%] -
1
5403 49 12 ---- Of 44 decitex kg. [25%] -
1
5403 49 13 ---- Of 67 decitex kg. [25%] -
1
5403 49 14 ---- Of 83 decitex kg. [25%] -
1
5403 49 15 ---- Of 89 decitex kg. [25%] -

1. Subs. by vide Notification No. 80/2017-Customs for “10%” dated 27.10.2017.

4
(1) (2) (3) (4) (5)
1
5403 49 19 ---- Other kg. [25%] -
1
5403 49 90 --- Other kg. [25%] -
5404 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
2
[- Monofilament:

--
1
5404 11 00 -- Elastomeric kg. [25%]
1
5404 12 00 -- Other, of polypropylene kg. [25%]
5404 19 -- Other:
1
5404 19 10 -- Catgut imitation of synthetic yarn, non— kg. [25%] --
sterile
1
5404 19 20 -- Strip and the like of synthetic fiber material kg. [25%] --
1
5404 19 90 -- Other kg. [25%] -]
5404 90 - Other:
1
5404 90 10 --- Catgut imitation of synthetic yarn, non- kg. [25%] -
sterile

5404 90 20 --- Strip and the like of synthetic fiber materials kg. 1
[25%] -
5404 90 90 --- Other kg. 1
[25%] -
1
5405 00 00 ARTIFICIAL MONOFILAMENT OF 67 kg. [25%]
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

5406 MAN-MADE FILAMENT YARN (OTHER THAN

SEWING THREAD), PUT UP FOR RETAIL
SALE
3
[5406 00 "- Man--made filament yarn (other than sewing
thread), put up for retail sale
5406 00 10 -- Synthetic filament yarn kg. 1
[25%] --
5406 00 20 -- Artificial filament yarn kg. 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) (2) (3) (4) (5)
5407 WOVEN FABRICS OF SYNTHETIC
FILAMENT YARN, INCLUDING WOVEN
FABRICS OBTAINED FROM MATERIALS OF
HEADING 5404

5407 10 - Woven fabrics obtained from high tenacity

yarn of nylon or other polyamides or of
polyesters:
--- Unbleached:
5407 10 11 ---- Parachute fabrics m2 1
[25%] -
2 1
5407 10 12 ---- Tent fabrics m [25%] -
2 1
5407 10 13 ---- Nylon furnishing fabrics m [25%] -
5407 10 14 ---- Umbrella cloth panel fabrics m2 1
[25%] -
5407 10 15 ---- Other nylon and polyamide fabrics m2 1
[25%] -
(filament)
5407 10 16 ---- Polyester suitings m2 1
[25%] -
5407 10 19 ---- Other polyester fabrics m2 1
[25%] -

--- Bleached:
5407 10 21 ---- Parachute fabrics m2 1
[25%] -
5407 10 22 ---- Tent fabrics m2 1
[25%] -
5407 10 23 ---- Nylon furnishing fabrics m2 1
[25%] -
5407 10 24 ---- Umbrella cloth panel fabrics m2 1
[25%] -
5407 10 25 ---- Other nylon and polyamide fabrics of m2 1
[25%] -
filament yarn
5407 10 26 ---- Polyester suitings m2 1
[25%] -
5407 10 29 ---- Other m2 1
[25%] -

--- Dyed:
5407 10 31 ---- Parachute fabrics m2 1
[25%] -
1
5407 10 32 ---- Tent fabrics m2 [25%] -
5407 10 33 ---- 1
[25%] -
Nylon furnishing fabrics m2
5407 10 34 ---- Umbrella cloth panel fabrics 1
[25%] -
m2
5407 10 35 ---- Other nylon and polyamide fabrics 1
[25%] -
m2
(filament)
5407 10 36 ---- Polyester suitings 1
[25%] -
m2

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) (3) (4) (5)
1
5407 10 39 ---- Other m2 [25%] -

--- Printed:
5407 10 41 ---- Parachute fabrics m2 1
[25%] -
5407 10 42 ---- Tent fabrics m2 1
[25%] -
5407 10 43 ---- Nylon furnishing fabrics m2 1
[25%] -
2 1
5407 10 44 ---- Umbrella cloth panel fabrics m [25%] -
2 1
5407 10 45 ---- Other nylon and polyamide fabrics m [25%] -
(filament)
5407 10 46 ---- Polyester suitings m2 1
[25%] -
5407 10 49 ---- Other m2 1
[25%] -
--- Other:
1
5407 10 91 ---- Parachute fabrics m2 [25%] -
1
5407 10 92 ---- Tent fabrics m2 [25%] -
1
5407 10 93 ---- Nylon furnishing fabrics m2 [25%] -
1
5407 10 94 ---- Umbrella cloth panel fabrics m2 [25%] -
1
5407 10 95 ---- Other nylon and polyamide fabrics m2 [25%] -
filament yarn
1
5407 10 96 ---- Polyester suitings m2 [25%] -
1
5407 10 99 ---- Other m2 [25%] -
5407 20 - Woven fabrics contained from strips or
the like:
2
5407 20 10 --- Unbleached m2 [25%] -
2
5407 20 20 --- Bleached m2 [25%] -
2
5407 20 30 --- Dyed m2 [25%] -
2
5407 20 40 --- Printed m2 [25%] -
2
5407 20 90 --- Other m2 [25%] -
5407 30 - Fabrics specified in Note 9 to Section XI:
2
5407 30 10 --- Unbleached m2 [25%] -
2
5407 30 20 --- Bleached m2 [25%] -

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) (3) (4) (5)
5407 30 30 --- Dyed 1
[25%] -
m2

1
5407 30 40 --- Printed m2 [25%] -
5407 30 90 --- Other 1
[25%] -
m2
- Other woven fabrics, containing 85% or
more by weight of filaments of nylon or
other polyamides:
5407 41 -- Unbleached or bleached:
--- Unbleached:
5407 41 11 ---- Nylon brasso m2 2
[25%] -
--- Unbleached:

5407 41 12 ---- Nylon georgette m2 2

[25%] -
5407 41 13 ---- Nylon taffeta m2 2
[25%] -
5407 41 14 ---- Nylon sarees m2 2
[25%] -
2
5407 41 19 ---- Other m2 [25%] -

--- Bleached:
2
5407 41 21 ---- Nylon brasso m2 [25%] -
2
5407 41 22 ---- Nylon georgette m2 [25%] -
2
5407 41 23 ---- Nylon taffeta m2 [25%] -
5407 41 24 ---- Nylon sarees 2
[25%] -
m2
5407 41 29 ---- Other 2
[25%] -
m2
5407 42 -- Dyed:
5407 42 10 --- Nylon brasso 3
[25%] -
m2
5407 42 20 --- Nylon georgette 3
[25%] -
m2
5407 42 30 --- Nylon taffeta 3
[25%] -
m2
5407 42 40 --- Nylon sarees 3
[25%] -
m2

5407 42 90 --- Other 3

[25%] -
m2

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) (2) (3) (4) (5)
2 1
5407 43 00 -- Of yarn of different colours m [25%] -
5407 44 -- Printed:
5407 44 10 --- Nylon brasso m2 2
[25%] -
5407 44 20 --- Nylon georgette m2 2
[25%] -
5407 44 30 --- Nylon taffeta m2 2
[25%] -
5407 44 40 --- Nylon sarees m2 2
[25%] -
2 2
5407 44 90 --- Other m [25%] -
- Other woven fabrics, containing 85% or
more by weight of textured polyester
filaments:
5407 51 -- Unbleached or bleached:
--- Unbleached:
5407 51 11 ---- Polyester shirtings m2 3
[25%] -
5407 51 19 ---- Other m2 3
[25%] -
--- Bleached:
5407 51 21 ---- Polyester shirtings m2 3
[25%] -
5407 51 29 ---- Other m2 3
[25%] -
5407 52 -- Dyed:
5407 52 10 --- Polyester shirtings m2 4
[25%] -
5407 52 20 --- Polyester suitings m2 4
[25%] -
5407 52 30 --- Terylene and dacron sarees m2 4
[25%] -
5407 52 40 --- Polyester sarees m2 4
[25%] -
5407 52 90 --- Other m2 4
[25%] -
5407 53 00 -- Of yarns of different colours m2 5
[25%] -
5407 54 -- Printed:
5407 54 10 --- Terylene and dacron sarees m2 6
[25%] -
5407 54 20 --- Polyester shirtings m2 6
[25%] -

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
 (1) (2) (3) (4) (5)
m2 -
1
5407 54 30 --- Polyester sarees [25%]
5407 54 90 --- Other m2 1
[25%] -
- Other woven fabrics, containing 85% or
more by weight of polyester filaments:
5407 61 -- Containing 85% or more by weight of non
textured polyester filaments:
5407 61 10 --- Polyester shirtings m2 2
[25%] -
2 2
5407 61 20 --- Polyester suitings m [25%] -
2 2
5407 61 90 --- Other m [25%] -

-
3
5407 69 00 -- Other m2 [25%]

- Other woven fabrics, containing 85% or

more by weight of synthetic filaments:

5407 71 -- Unbleached or bleached:

4
5407 71 10 --- Unbleached m2 [25%] -
5407 71 20 Bleached m2 4
[25%] -
---
2
5407 72 00 -- Dyed m 5
[25%] -
5407 73 00 -- Of yarns of different colours m2 6
[25%] -
2
5407 74 00 -- Printed m 7
[25%] -
- Other woven fabrics, containing less
than 85% by weight of synthetic
filaments, mixed mainly or solely with
cotton:
5407 81 -- 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) (3) (4) (5)
2 1
5407 81 11 ---- Nylon georgette m [25%] -
5407 81 12 ---- Nylon sarees m2 1
[25%] -
2 1
5407 81 13 ---- Polyester shirtings m [25%] -
5407 81 14 ---- Polyester suitings m2 1
[25%] -
2 1
5407 81 15 ---- Terylene and dacron sarees m [25%] -
2 1
5407 81 16 ---- Polyester dhoti m [25%] -
2 1
5407 81 19 ---- Other m [25%] -
--- Bleached:

5407 81 21 ---- Nylon georgette m2 1

[25%] -
5407 81 22 ---- Nylon sarees m2 1
[25%] -
5407 81 23 ---- Polyester shirtings m2 1
[25%] -
5407 81 24 ---- Polyester suitings m2 1
[25%] -
5407 81 25 ---- Terylene and dacron sarees m2 1
[25%] -
5407 81 26 ---- Polyester dhoti m2 1
[25%] -
5407 81 29 ---- Other m2 1
[25%] -
5407 82 -- Dyed:
5407 82 10 --- Nylon georgette m2 2
[25%] -
5407 82 20 --- Nylon sarees m2 2
[25%] -
5407 82 30 --- Polyester shirtings m2 2
[25%] -
5407 82 40 --- m2 2
[25%] -
Polyester suitings
5407 82 50 --- m2 2
[25%] -
Terylene and dacron sarees
2
5407 82 60 --- Lungies m 2
[25%] -
2
5407 82 90 --- Other m 2
[25%] -
2
5407 83 00 -- Of yarns of different colours m 3
[25%] -
5407 84 -- Printed:

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
 (1) (2) (3) (4) (5)
5407 84 10 --- Nylon georgette m2 1
[25%] -
5407 84 20 --- Nylon sarees m2 1
[25%] -

5407 84 30 --- Polyester shirtings m2 1

[25%] -
2 1
5407 84 40 --- Polyester suitings m [25%] -
2 1
5407 84 50 --- Terylene and dacron sarees m [25%] -
5407 84 60 --- Lungies m 2 1
[25% -
5407 84 70 --- Polyester sarees m2 1
[25%] -
5407 84 90 --- Other m2 1
[25%] -
- Other woven fabrics:
5407 91 -- Unbleached or bleached:

5407 91 10 --- Unbleached m2 2

[25%] -
5407 91 20 --- Bleached m2 2
[25%] -
5407 92 00 -- Dyed m2 3
[25%] -
5407 93 00 -- Of yarns of different colours m 2 4
[25%] -
5407 94 00 -- Printed m 2 3
[25%] -
5408 WOVEN FABRICS OF ARTIFICIAL
FILAMENT YARN, INCLUDING
WOVEN FABRICS OBTAINED FROM
MATERIALS OF HEADING 5405

5408 10 00 - Woven fabrics obtained from high m2 5

[25%] -
tenacity yarn of viscose rayon
Other woven fabrics, containing 85%
- or more by weight of artificial
filament or strip or the like:

5408 21 -- Unbleached or bleached:

5408 21 10 --- Unbleached m2 5

[25%] -
5408 21 20 --- Bleached m2 5
[25%] -
5408 22 -- Dyed:
--- Fabrics of rayon:

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) (2) (3) (4) (5)
2 1
5408 22 11 ---- Rayon crepe fabrics m [25%] -
5408 22 12 ---- Rayon jacquards m2 1
[25%] -
5408 22 13 ---- Rayon brocades m2 1
[25%] -
2 1
5408 22 14 ---- Rayon georgette m [25%] -
2 1
5408 22 15 ---- Rayon taffeta m [25%] -
2 1
5408 22 16 ---- Rayon suitings m [25%] -
5408 22 17 ---- Rayon shirtings m2 1
[25%] -
5408 22 18 ---- Rayon sarees m2 1
[25%] -
2 1
5408 22 19 ---- Other m [25%] -
2 1
5408 22 20 --- Fabrics of continuous filament, other m [25%] -
than rayon
5408 22 90 --- Other m2 1
[25%] -
5408 23 00 -- Of yarns of different colours m2 2
[25%] -
5408 24 -- Printed:
--- Of rayon:
5408 24 11 ---- Rayon crepe fabrics m2 3
[25%] -
2 3
5408 24 12 ---- Rayon jacquards m [25%] -
5408 24 13 ---- Rayon brocades m2 3
[25%] -
5408 24 14 ---- Rayon georgette m2 3
[25%] -
2 3
5408 24 15 ---- Rayon taffeta m [25%] -
2 3
5408 24 16 ---- Rayon suitings m [25%] -
5408 24 17 ---- Rayon shirtings m 2 3
[25%] -
5408 24 18 ---- Rayon sarees m2 3
[25%] -
5408 24 19 ---- Other m2 3
[25%] -
5408 24 90 --- Other m 2 3
[25%] -
- Other woven fabrics:
5408 31 -- Unbleached or bleached:
5408 31 10 --- Unbleached m2 4
[25%] -
5408 31 20 --- Bleached m2 4
[25%] -

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) (2) (3) (4) (5)
5408 32 -- Dyed:
--- Fabrics of rayon:
5408 32 11 ---- Rayon brocades m2 1
[25%] -
2 1
5408 32 12 ---- Rayon georgette m [25%] -
2 1 1
5408 32 13 ---- Rayon taffeta m [25%] -
2 1 1
5408 32 14 ---- Rayon suitings m [25%] -
5408 32 15 ---- Rayon shirtings m2 1
[25%]1 -
5408 32 19 ---- Other m2 1
[25%]1 -
2 1 1
5408 32 90 ---- Other m [25%] -
5408 33 00 -- Of yarns of different colours m 2 2
[25%] -
5408 34 -- Printed:

--- Fabric of rayon:

5408 34 11 ---- Rayon crepe fabrics m2 3

[25%] -
5408 34 12 ---- Rayon jacquards m 2 3
[25%] -

5408 34 13 ---- Rayon brocades m2 3

[25%] -

5408 34 14 ---- Rayon georgette m2 3

[25%] -

5408 34 15 ---- Rayon taffeta m2 3

[25%] -

5408 34 16 ---- Rayon suitings m2 3

[25%] -

5408 34 17 ---- Rayon shirtings m2 3

[25%] -

5408 34 18 ---- Rayon sarees m2 3

[25%] -

5408 34 19 ---- Other m2 3

[25%] -

5408 34 20 --- Fabrics of continuous filament, other m2 3

[25%] -
than rayon
5408 34 90 --- Other m2 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. Prefnl.
Areas
(1) (2) (3) (4) (5)
5501 SYNTHETIC FILAMENT TOW
5501 10 00 - Of nylon or other polyamides kg. [10%]1 -

5501 20 00 - Of polyesters kg. [10%]1 -

5501 30 00 - Acrylic or modacrylic kg. [10%]1 -

2
[5501 40 00 -- of polypropylene kg. [10%]1 -]

5501 90 - Other:

5501 90 10 --- Of polypropylene kg. [10%]1 -

5501 90 90 --- Other kg. [10%]1 -

3
[5502 ARTIFICIAL FILAMENT TOW
4
5502 10 [- Of cellulose acetate:] kg. 10%

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) (2) (3) (4) (5)

5502 10 10 --- Viscose rayon tow kg. 10%

5502 10 90 --- Other kg. 10%

1
5502 90 [- Other:] kg. 10%

5502 90 10 --- Viscose rayon tow kg. 10%

5502 90 90 --- Other kg. 10%]

5503 SYNTHETIC STAPLE FIBERS, NOT

CARDED, COMBED OR OTHERWISE
PROCESSED FOR SPINNING
2
[- Of nylon or other polyamides:

5503 11 00 -- Of aramids kg. [10%]3 -

5503 19 00 -- Other kg. [10%]2 -]

5503 20 00 - Of polyesters kg. [10%]2 -

5503 30 00 - Acrylic or modacrylic kg. [10%]2 -

5503 40 00 - Of polypropylene kg. [10%]2 -

5503 90 - Other:

5503 90 10 --- Polyvinyl staple fiber kg. [10%]2 -

5503 90 20 --- Polyvinyl chloride staple fiber kg. [10%]2 -

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 kg. 20% -

bamboo

5504 10 20--- Obtained from bamboo kg. 20% -

5504 10 90--- Other kg. 20% -]

5504 90 - Other:

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) (3) (4) (5)

5504 90 10 --- Acetate rayon staple fiber kg. [10%]1 -

5504 90 20 --- Polynosic staple fiber kg. [10%]1 -

5504 90 30 --- High wet modulus staple fiber kg. [10%]1 -

5504 90 90 --- Other kg. [10%]1 -
5505 WASTE (INCLUDING NOILS, YARN
WASTE AND GARNETTED STOCK)
OF MAN-MADE FIBERS

5505 10 - Of synthetic fibers:

5505 10 10 --- Of acrylic kg. [10%]1 -
5505 10 90 --- Other kg. [10%]1 -
5505 20 00 - Of artificial fibers kg. [10%]1 -
5506 SYNTHETIC STAPLE FIBERS, CARDED,
COMBED OR OTHERWISE PROCESSED
FOR SPINNING

5506 10 00 - Of nylon or other polyamides kg. [10%]1 -

5506 20 00 - Of polyesters kg. [10%]1 -
5506 30 00 - Acrylic or modacrylic kg. [10%]1 -
2
[5506 40 00 - Of polypropylene kg. 10% -]
5506 90 - Other:
5506 90 10 --- Polypropylene tops kg. [10%]1 -
5506 90 90 --- Other kg. [10%]1 -
5507 ARTIFICIAL STAPLE FIBERS,
CARDED, COMBED OR OTHERWISE
PROCESSED FOR SPINNING

5507 00 - Artificial staple fibers, carded,

combed or otherwise processed for
spinning:
5507 00 10 --- Acetate rayon tops kg. [10%]1 -
5507 00 20 --- Viscose tops kg. [10%]1 -
5507 00 30 --- Polynosic tops 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).
2. Subs. by Act 27 of 2016, s. 141 (ii) and the Fourth Schedule (w.e.f. 14-5-2016).

3
(1) (2) (3) (4) (5)
5507 00 40 --- High wet modulus tops kg. [10%]1 -
5507 00 90 --- Other kg. [10%]1 -
5508 SEWING THREAD OF MAN-MADE
STAPLE FIBERS, WHETHER OR NOT
PUT UP FOR RETAIL SALE

5508 10 00 - Of synthetic staple fibers kg. [10%]1 -

5508 20 00 - Of artificial staple fibers kg. [10%]1 -

5509 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 -- Multiple (folded) or cabled yarn kg. [10%]1 -

5509 21 00 -- Single Yarn kg. [10%]1 -
5509 22 00 -- Multiple (folded) or cabled yarn kg. [10%]1 -

- Containing 85% or more by weight of

acrylic or modacrylic staple fibers:
5509 31 00 -- Single Yarn kg. [10%]1 -
5509 32 00 -- Multiple (folded) or cabled yarn kg. [10%]1 -

- Other yarn, containing 85% or more

by weight of synthetic staple fibers:
5509 41 -- Single Yarn:

5509 41 10 --- Polypropylene spun yarn kg. [10%]1 -

5509 41 20 --- Polyvinyl acetate spun yarn kg. [10%]1 -
5509 41 30 --- Polyvinyl chloride spun yarn kg. [10%]1 -
5509 41 90 --- Other kg. [10%]1 -
5509 42 -- Multiple (folded) or cabled yarn:
5509 42 10 --- 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) (2) (3) (4) (5)
5509 42 20 --- Polyvinyl acetate (PVA) spun yarn kg. [10%]1 -
5509 42 30 --- Polyvinyl chloride (PVC) spun yarn kg. [10%]1 -
5509 42 90 --- Other kg. [10%]1 -

- Other yarn, of polyester staple

fibers:
5509 51 00 -- Mixed mainly or solely with kg. [10%]1 -
artificial staple fibers
5509 52 00 -- Mixed mainly or solely with wool or kg. [10%]1 -
fine animal hair
5509 53 00 -- Mixed mainly or solely with cotton kg. [10%]1 -
5509 59 00 -- Other kg. [10%]1 -

- Other yarn, of acrylic or modacrylic

staple fibers:
5509 61 00 -- Mixed mainly or solely with wool or kg. [10%]1 -
fine animal hair
5509 62 00 -- Mixed mainly or solely with cotton kg. [10%]1 -
5509 69 00 -- Other kg. [10%]1 -

- Other yarn:
5509 91 00 -- Mixed mainly or solely with wool or kg. [10%]1 -
fine animal hair
5509 92 00 -- Mixed mainly or solely with cotton kg. [10%]1 -
5509 99 00 -- Other kg. [10%]1 -

5510 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:
5510 11 -- Single yarn:

5510 11 10 --- Viscose rayon spun yarn kg. [10%]1 -

5510 11 20 --- Acetate rayon 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).

5
(1) (2) (3) (4) (5)
5510 11 90 --- Other kg. [10%]1 -
5510 12 -- Multiple (folded) or cabled yarn:
5510 12 10 --- Viscose rayon spun yarn kg. [10%]1 -
5510 12 20 --- Acetate rayon spun yarn kg. [10%]1 -
5510 12 90 --- Other kg. [10%]1 -
5510 20 - Other yarn, mixed mainly or solely
with wool or fine animal hair:
5510 20 10 --- Viscose rayon spun yarn kg. [10%]1 -
5510 20 20 --- Acetate rayon spun yarn kg. [10%]1 -
5510 20 90 --- Other kg. [10%]1 -
5510 30 - Other yarn, mixed mainly or solely
with cotton:
5510 30 10 --- Viscose rayon spun yarn kg. [10%]1 -
5510 30 20 --- Acetate rayon spun yarn kg. [10%]1 -
5510 30 90 --- Other kg. [10%]1 -
5510 90 - Other yarn:
5510 90 10 --- Viscose rayon spun yarn kg. [10%]1 -
5510 90 20 --- Acetate rayon spun yarn kg. [10%]1 -
5510 90 90 --- Other kg. [10%]1 -
5511 YARN (OTHER THAN SEWING
THREAD) OF MAN-MADE STAPLE
FIBERS, PUT UP FOR RETAIL SALE

5511 10 00 - Of synthetic staple fibers, containing kg. [10% or Rs. 31 -

85% or more by weight of such per kg.,
fibers whichever is
higher] 2
5511 20 00 - Of synthetic staple fibers, containing kg. [10% or Rs. 31 -
less than 85% by weight of such per kg.,
fibers 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
(1) (2) (3) (4) (5)
5511 30 - Of artificial staple fibers:
5511 30 10 --- Containing more than 85% by kg. [10% or Rs. 31 -
weight of staple fiber per kg.,
whichever is
higher] 1
5511 30 90 --- Other kg. [10% or Rs. 31 -
per kg.,
whichever is
higher]1
5512 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:
5512 11 -- Unbleached or bleached:
5512 11 10 --- Unbleached m2 [10%]2 -

5512 11 20 --- Bleached m2 [10%]2 -

5512 19 -- Other:
5512 19 10 --- Dyed m2 [10% or Rs. 42 -
per sq. meter,
whichever is
higher]3
5512 19 20 --- Printed m2 [10% or Rs. 42 -
per sq. meter,
whichever is
higher]3
5512 19 90 --- Other m2 [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) (2) (3) (4) (5)
2 1
5512 21 10 --- Unbleached m [10%] -
5512 21 20 --- Bleached m2 [10%]1 -
5512 29 -- Other:
5512 29 10 --- Dyed m2 [10% or Rs. 47 -
per sq. meter,
whichever is
higher] 2
5512 29 20 --- Printed m2 [10% or Rs. 47 -
per sq. meter,
whichever is
higher] 2
5512 29 90 --- Other m2 [10% or Rs. 47 -
per sq. meter,
whichever is
higher] 2
- Other:
5512 91 -- Unbleached or bleached:
5512 91 10 --- Unbleached m2 [10%]3 -

5512 91 20 --- Bleached m2 [10%]3 -

5512 99 -- Other:
5512 99 10 --- Dyed m2 [10% or Rs. 65 -
per sq. meter,
whichever is
higher]4
5512 99 20 --- Printed m2 [10% or Rs. 65 -
per sq. meter,
whichever is
higher]4
5512 99 90 --- Other m2 [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
(1) (2) (3) (4) (5)
5513 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

5513 11 -- Of polyester staple fibers, plain

weave:
5513 11 10 --- Unbleached m2 [10%]1 -
5513 11 20 --- Bleached m2 [10%]1 -
5513 12 -- 3-thread or 4-thread twill, including
cross twill, of polyester staple fibers:
5513 12 10 --- Unbleached m2 [10%]1 -
5513 12 20 --- Bleached m2 [10%]1 -
5513 13 -- Other woven fabrics of polyester
staple fibers:
5513 13 10 --- Unbleached m2 [10%]1 -
5513 13 20 --- Bleached m2 [10%]1 -
5513 19 -- Other woven fabrics:
5513 19 10 --- Unbleached m2 [10%]1 -
5513 19 20 --- Bleached m2 [10%]1 -

- Dyed:
5513 21 00 -- Of polyester staple fibers, plain m2 [10% or Rs. 150 -
weave per kg.,
whichever is
higher] 2
3
[***]
5513 23 00 -- Other woven fabrics of polyester m2 [10% or Rs. 125 -
staple fibers 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) (2) (3) (4) (5)
2
5513 29 00 -- Other woven fabrics m 1
[10% or Rs. 185 -
per kg.,
whichever is
higher]
- Of yarns of different colours:
5513 31 00 -- Of polyester staple fibers, plain m2 2
[10% or Rs. 21 -
weave per kg.,
whichever is
higher]

3
[***]
5513 39 00 -- Other woven fabrics m2 [10% or Rs. 125 -
per kg. or Rs. 30
per sq. mtr.,
whichever is
highest4
- Printed:
5513 41 00 -- Of polyester staple fibers, plain m2 [10% or Rs. 25
-
weave per sq. mtr.,
whichever is
higher] 5
6
[***]
5513 49 00 -- Other woven fabrics m2 [10% or Rs. 185
-
per kg.,
whichever is
higher]7
5514 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;
5514 11 -- Of polyester staple fibers, plain
weave:
5514 11 10 --- Unbleached 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) (2) (3) (4) (5)
5514 11 20 --- Bleached m2 1
[10%] -
5514 12 -- 3-thread or 4-thread twill, including
cross twill, of polyester staple fibers:
5514 12 10 --- Unbleached m2 2
[10%] -
2 2
5514 12 20 --- Bleached m [10%] -
3
[***]
5514 19 -- Other:
5514 19 10 --- Unbleached m2 4
[10%] -
m2
4
5514 19 20 --- Bleached [10%] -
- Dyed:
5514 21 00 -- Of polyester staple fibers, plain weave m2 5
[10% or Rs. -
100 per kg. or
Rs. 30 per sq.
mtr., whichever
is highest
5514 22 00 -- 3-thread or 4-thread twill, including m2 6
[10% or Rs.
cross twill, of polyester staple fibers 140 per kg.,
whichever is
higher]
5514 23 00 -- Other woven fabrics of polyester staple m2 7
[10% or Rs.
fibers 160 per kg.,
whichever is
higher]
8
[5514 29 00 “- Other woven fabrics m2 9
[10% or Rs. --
170/--per kg.,
whichever is
higher
5514 30 -- Of yarns of different colours:
5514 30 11 -- Of polyester staple fibers, plain weave m2 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
(1) (2) (3) (4) (5)
1
5514 30 12 -- 3-- thread or 4-- thread twill, including m2 [10% or Rs. 43 --
cross twill, of polyester staple fibers per sq. meter,
whichever is
higher
2
5514 30 13 -- Other woven fabrics of polyester staple m2 [10% or Rs. --
fibers 180 per kg.,
whichever is
higher
5514 30 19 -- Other woven fabrics m2 3
[10% or Rs. 31 -]
per sq. meter,
whichever is
higher

- Ptinted:
5514 41 00 -- Of polyester staple fibers, plain weave m2 4
[10% or Rs. 26 -
per sq. mtr.,
whichever is
higher]1

5514 42 00 -- 3-thread or 4-thread twill, including m2 5

[10% or Rs. -
cross twill, of polyester staple fibers 140 per kg.,
whichever is
higher]
6
5514 43 00 -- Other woven fabrics of polyester [10% or Rs. 31 -
staple fibers m 2 per sq. mtr.,
whichever is
higher]

7
5514 49 00 -- Other woven fabrics m2 [10% or Rs. -
160 per kg.,
whichever is
higher]
5515 OTHER WOVEN FABRICS OF
SYNTHETIC STAPLE FIBERS

- Of polyester staple fibers:

5515 11 -- Mixed mainly or solely with viscose

rayon staple fibers:

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 1

[10% or Rs. 40
per sq. meter,
whichever is
higher]

5515 11 20 --- Bleached m2 1

[10% or Rs. 40 -
per sq. meter,
whichever is
higher]

5515 11 30 --- Dyed m2 1

[10% or Rs. 40 -
per sq. meter,
whichever is
higher]
5515 11 40 --- Printed m2 1
[10% or Rs. 40 -
per sq. meter,
whichever is
higher]1
5515 11 90 --- Other m2 1
[10% or Rs. 40 -
per sq. meter,
whichever is
higher]1

5515 12 -- Mixed mainly or solely with man-

made filaments:
5515 12 10 --- Unbleached m2 2
[10% or Rs. 95 -
per kg.,
whichever is
higher]

5515 12 20 --- Bleached m2 2

[10% or Rs. 95 -
per kg.,
whichever is
higher]

5515 12 30 --- Dyed m2 2

[10% or Rs. 95 -
per kg.,
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 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) (5)

5515 12 40 --- Printed m2 1

[10% or Rs. 95 -
per kg.,
whichever is
higher]

5515 12 90 --- Other m2 1

[10% or Rs. 95 -
per kg.,
whichever is
higher]

5515 13 -- Mixed mainly or solely with wool or

fine animal hair:

5515 13 10 --- Unbleached m2 2

[10% or Rs. 75 -
per sq. meter,
whichever is
higher]

5515 13 20 --- Bleached m2 2

[10% or Rs. 75 -
per sq. meter,
whichever is
higher]
5515 13 30 --- Dyed m2 2
[10% or Rs. 75 -
per sq. meter,
whichever is
higher]
5515 13 40 --- Printed m2 2
[10% or Rs. 75 -
per sq. meter,
whichever is
higher]
5515 13 90 --- Other m2 2
[10% or Rs. 75 -
per sq. meter,
whichever is
higher]
5515 19 -- Other:
5515 19 10 --- Unbleached m2 3
[10% or Rs. 45 -
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 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) (5)

5515 19 20 --- Bleached m2 1

[10% or Rs. 45 -
per sq. meter,
whichever is
higher]

5515 19 30 --- Dyed m2 1

[10% or Rs. 45 -
per sq. meter,
whichever is
higher]

5515 19 40 --- Printed m2 1

[10% or Rs. 45 -
per sq. meter,
whichever is
higher]

5515 19 90 --- Other m2 1

[10% or Rs. 45 -
per sq. meter,
whichever is
higher]

- Of acrylic or modacrylic staple

fibers:

5515 21 -- Mixed mainly or solely with man-

made filaments:

5515 21 10 --- Unbleached m2 2

[10% or Rs. 79 -
per sq. meter,
whichever is
higher]

5515 21 20 --- Bleached m2 2

[10% or Rs. 79 -
per sq. meter,
whichever is
higher]
2
5515 21 30 --- Dyed m2 [10% or Rs. 79 -
per sq. meter,
whichever is
higher]
2
5515 21 40 --- Printed m2 [10% or Rs. 79 -
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 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) (3) (4) (5)
5515 21 90 --- Other m2 1
[10% or Rs. 79 -
per sq. meter,
whichever is
higher]
5515 22 -- Mixed mainly or solely with wool or
fine animal hair:
5515 22 10 --- Unbleached 2
[10% or Rs. 140 -
2
m per kg.,
whichever is
higher]
5515 22 20 --- Bleached m2 2
[10% or Rs. 140 -
per kg.,
whichever is
higher]
5515 22 30 --- Dyed 2
[10% or Rs. 140 -
2
m per kg.,
whichever is
higher] 1
5515 22 40 --- Printed m2 2
[10% or Rs. 140 -
per kg.,
whichever is
higher] 1
5515 22 90 --- Other m2 2
[10% or Rs. 140 -
per kg.,
whichever is
higher]
5515 29 -- Other:
--- Unbleached m2 3
[10% or Rs. 30
5515 29 10 -
per sq. mtr.,
whichever is
higher]
--- Bleached m2 3
[10% or Rs. 30
5515 29 20 -
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) (3) (4) (5)

5515 29 30 --- Dyed m2 1

[10% or Rs. 30 -
per sq. mtr.,
whichever is
higher]

5515 29 40 --- Printed m2 1

[10% or Rs. 30 -
per sq. mtr.,
whichever is
higher]

5515 29 90 --- Other m2 1

[10% or Rs. 30 -
per sq. mtr.,
whichever is
higher]

- Other woven fabrics:

5515 91 -- Mixed mainly or solely with man-

made filaments:

5515 91 10 --- Unbleached m2 2

[10% or Rs. 57 -
per sq. mtr.,
whichever is
higher]

5515 91 20 --- Bleached m2 2

[10% or Rs. 57 -
per sq. mtr.,
whichever is
higher]

5515 91 30 --- Dyed m2 2

[10% or Rs. 57 -
per sq. mtr.,
whichever is
higher]

5515 91 40 --- Printed m2 2

[10% or Rs. 57 -
per sq. mtr.,
whichever is
higher]

5515 91 90 --- Other m2 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
(1) (2) (3) (4) (5)
1
[***]

5515 99 -- Other:
5515 99 10 --- Unbleached m2 2
[10% or Rs. 35 -
per sq. mtr.,
whichever is
higher]
5515 99 20 --- Bleached m2 2
[10% or Rs. 35 -
per sq. mtr.,
whichever is
higher]
5515 99 30 --- Dyed m2 2
[10% or Rs. 35 -
per sq. mtr.,
whichever is
higher]
5515 99 40 --- Printed m2 2
[10% or Rs. 35 -
per sq. mtr.,
whichever is
higher]
5515 99 90 --- Other m2 2
[10% or Rs. 35 -
per sq. mtr.,
whichever is
higher]
5516 WOVEN FABRICS OF ARTIFICIAL
STAPLE FIBERS

- Containing 85% or more by weight

of artificial staple fibers:
5516 11 -- Unbleached or bleached:
5516 11 10 --- Unbleached m2 3
[10%] -
5516 11 20 --- Bleached m2 3
[10%] -

5516 12 00 -- Dyed m2 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) (3) (4) (5)

5516 13 00 --- Of yarns of different colours m2 1

[10% or Rs. 40 -
per sq. mtr.,
whichever is
higher]

5516 14 -- Printed:

5516 14 10 --- Spun rayon printed shantung m2 2

[10% or Rs. 12 -
per sq. mtr.,
whichever is
higher]

5516 14 20 --- Spun rayon printed linen m2 2

[10% or Rs. 12 -
per sq. mtr.,
whichever is
higher]

5516 14 90 --- Other m2 2

[10% or Rs. 12 -
per sq. mtr.,
whichever is
higher]

- Containing less than 85% by weight of

artificial staple fibers, mixed mainly
or solely with man-made filaments:

5516 21 -- Unbleached or bleached:

5516 21 10 --- Unbleached m2 3

[10%] -

5516 21 20 --- Bleached m2 3

[10%] -

5516 22 00 -- Dyed m2 4
[10% or Rs. -
150 per kg.,
whichever is
higher]

5516 23 00 -- Of yarns of different colours m2 5

[10% or Rs. -
150 per kg.,
whichever is
higher]

5516 24 00 -- Printed m2 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)
- Containing less than 85% by weight of
artificial staple fibers, mixed mainly
or solely with wool or fine animal
hair:
5516 31 -- Unbleached or bleached:
5516 31 10 --- Unbleached m2 1
[10%] -
5516 31 20 --- Bleached m2 1
[10%] -
5516 32 00 -- Dyed m2 2
[10%] -

5516 33 00 -- Of yarns of different colours m2 3

[10%] -
5516 34 00 -- Printed m2 4
[10%] -

- Containing less than 85% by weight of

ar-tificial staple fibers, mixed mainly
or solely with cotton:
5516 41 -- Unbleached or bleached:
5516 41 10 --- Unbleached m2 5
[10%] -

5516 41 20 --- Bleached m2 5

[10%] -

5516 42 00 -- Dyed m2 6
[10%] -
5516 43 00 -- Of yarns of different colours m2 7
[10% or Rs. 12 -
per sq. mtr.,
whichever is
higher]
5516 44 00 -- Printed m2 8
[10% or Rs. 12 -
per sq. mtr.,
whichever is
higher]
- Other:

5516 91 -- Unbleached or bleached:

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) (2) (3) (4) (5)
2
5516 91 10 --- Unbleached m 1
[10%] -
5516 91 20 --- Bleached m2 1
[10%] -
2 2
5516 92 00 -- Dyed m [10%] -
5516 93 00 -- Of yarns of different colours m2 3
[10% or Rs. 21 -
per sq. mtr.,
whichever is
higher]
5516 94 00 -- Printed m2 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
 CHAPTER 56
Wadding, Felt and Nonwovens; Special Yarns; Twine, Cordage, Ropes and Cables and Articles
Thereof
NOTES
1. This Chapter does not cover:
(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

Std. Prefnl.

Areas

(1) (2) (3) (4) (5)

1
[5601 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:

5601 21 -- Of cotton:]
2
5601 21 10 --- Absorbent cotton wool kg. [10%] -
2
5601 21 90 --- Other kg. [10%] -

5601 22 00 Of man-made fibers 2 -

-- kg. [10%]

5601 29 00 Other 2 -
-- kg. [10%]

5601 30 00 Textile flock and dust and mill neps 2 -

- kg. [10%]

5602 FELT, WHETHER OR NOT

IMPREGNATED, COATED, COVERED
OR LAMINATED

5602 10 00 2 -
- Needle loom felt and stitch-bonded kg. [10%]
fiber fabrics

- Other felt, not impregnated, coated,

covered or laminated:

5602 21 00 2 -
-- Of wool or fine animal hair kg. [10%]

5602 29 -- Of other textile materials:

5602 29 10 2 -
--- For machines other than cotton kg. [10%]
machinery

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) (2) (3) (4) (5)
5602 29 20 1 -
--- Of jute (including blended or kg. [10%]
union jute), other than for
machinery
5602 29 90 --- Other kg. 1
[10%] -
2
[5602 90 --- Other
5602 90 10 --- Of Rubberised coir, needled felt. kg. 1
[10%] -]
5603 NONWOVENS, WHETHER OR NOT
IMPREGNATED, COATED,
COVERED OR LAMINATED

- Of man-made filaments:
5603 11 00 -- Weighing not more than 25 g/m kg. 1
[10%] -
5603 12 00 -- Weighing more than 25 g/m but kg. 1
[10%] -
not more than 70 g/m
5603 13 00 -- Weighing more than 70 g/m but kg. 1
[10%] -
not more than 150 g/m
5603 14 00 -- Weighing more than 150 g/m kg. 1
[10%] -

- Other:
5603 91 00 -- Weighing not more than 25 g/m kg. 1
[10%] -
5603 92 00 -- Weighing more than 25 g/m but kg. 1
[10%] -
not more than 70 g/m
5603 93 00 -- Weighing more than 70 g/m but kg. 1
[10%] -
not more than 150 g/m

5603 94 00 -- Weighing more than 150 g/m kg. 1

[10%] -
5604 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 kg. 1

[10%] -
covered;

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) (2) (3) (4) (5)
1
[***]

5604 90 00 2
- Other kg. [10%] -

5605 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

5605 00 - 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:

5605 00 10 --- Real zari thread (gold) and silver kg. 2

[10%] -
thread combined with textile thread

5605 00 20 --- Imitation zari thread kg. 2

[10%] -

5605 00 90 --- Other kg. 2

[10%] -

5606 GIMPED YARN, AND STRIP AND

THE LIKE OF HEADING 5404 OR
5405, GIMPED (OTHER THAN THOSE
OF HEADING 5605 AND GIMPED
HORSEHAIR YARN); CHENILLE
YARN (INCLUDING FLOCK CHE-
NILLE YARN); LOOP WALE-YARN

5606 00 - Gimped yarn, and strip and the like

of heading 5404 or 5405, gimped
(other than those of heading 5605
and gimped horschair yarn);
chenille yarn (including flock
chenille yarn); loop wale-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) (2) (3) (4) (5)
5606 00 10 1
--- Trimmings, of cotton kg. [10%] -
5606 00 20 --- Trimmings, of man-made fibers kg. 1
[10%] -
5606 00 30 --- Trimmings, of zari kg. 1
[10%] -
5606 00 90 --- Other kg. 1
[10%] -
5607 TWINE, CORDAGE, ROPES AND
CABLES, WHETHER OR NOT
PLAITED OR BRAIDED AND
WHETHER OR NOT IMPREGNATED,
COATED, COVERED OR SHEATHED
WITH RUBBER OR PLASTICS
2
[***]

- Of sisal or other textile fibers of the

genus Agave:
5607 21 00 -- Binder or baler twine kg. 1
[10%] -
5607 29 00 -- Other kg. 1
[10%] -
- Of polyethylene or polypropylene:
5607 41 00 -- Binder or baler twine kg. 1
[10%] -
5607 49 00 -- Other kg. 1
[10%] -
5607 50 - Of other synthetic fibers:
5607 50 10 --- Nylon fish net twine kg. 1
[10%] -
5607 50 20 --- Nylon tyre cord kg. 1
[10%] -
5607 50 30 --- Viscose tyre cord kg. 1
[10%] -
5607 50 40 --- Nylon rope kg. 1
[10%] -
5607 50 90 --- Other kg. 1
[10%] -
5607 90 - Other:
5607 90 10 --- Coir, cordage and ropes, other than kg. 1
[10%] -
of cotton
5607 90 20 --- Cordage, cable, ropes and twine, of kg. 1
[10%] -
cotton
5607 90 90 --- Other 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. 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
 (1) (2) (3) (4) (5)
5608 KNOTTED NETTING OF TWINE,
CORDAGE OR ROPE; MADE UP
FISHING NETS AND OTHER
MADE UP NETS, OF TEXTILE
MATERIALS

- Of man-made textile materials::

5608 11 -- Made up fishing nets:
5608 11 10 --- Made up fishing net of nylon kg. 1
[25%] -
5608 11 90 --- Other kg. 1
[25%] -
5608 19 00 -- Other kg. 1
[25%] -
5608 90 - Other:
5608 90 10 --- Of cotton kg. 1
[25%] -

5608 90 20 --- Of jute kg. 1

[25%] -

5608 90 90 --- Other kg. 1

[25%] -
5609 ARTICLES OF YARN, STRIP OR
THE LIKE OF HEADING 5404 OR
5405, TWINE, CORDAGE, ROPE
OR CABLES, NOT ELSEWHERE
SPECIFIED OR INCLUDED

5609 00 - Articles of yarn, strip or the like

of heading 5404 or 5405, twine,
cordage, rope or cables, not
elsewhere specified or included
5609 00 10 --- Products of coir kg. 1
[25%] -
5609 00 20 --- Articles made up of cotton yarn kg. 1
[25%] -
5609 00 30 --- Articles made up of jute kg. 1
[25%] -
5609 00 90 --- Other kg. 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

Prefnl.
Std. Areas

(1) (2) (3) (4) (5)

5701 CARPETS AND OTHER TEXTILE FLOOR

COVERINGS, KNOTTED, WHETHER OR NOT
MADE UP
1
[5701 10- - Of wool or fine animal hair:

5701 10 10--- - Hand-made m2 25% -

5701 10 90--- --- Other m2 25% -

5701 90- Of other textile materials:
--- Of cotton:
5701 90 11 ---- Hand-made m2 25% -
5701 90 19 ---- Other m2 25%
5701 90 20 --- Of coir including geo textile m2 25% -
---- Of silk:
5701 90 31---- Hand-made m2 25%
5701 90 39---- Other m2 25% -]
2
[5701 90 20 --- Of coir including geo textile m2 10% -]
5701 90 90 --- Other m2 3
[10%] -

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

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) (2) (3) (4) (5)
5702 10 00 - “Kelem”, “Schumacks”, “Karamanie” and m2 1
[10%] -
similar hand-woven rugs
5702 20 - Floor coverings of coconut fibers (coir):
5702 20 10 --- Coir matting, woven m2 2
[10%] -
5702 20 20 --- Coir carper and other rugs m2 2
[10%] -
5702 20 90 --- Other m2 2
[10%] -
- Other, of pile construction, not made up:
5702 31 -- Of wool or fine animal hair:
5702 31 10 --- Carpets m2 2
[10%] -
5702 31 20 --- Druggets m2 2
[10%] -
5702 31 30 --- Mats and matting m2 2
[10%] -
5702 31 40 --- Carpeting, floor rugs and the like m2 2
[10%] -
5702 31 90 --- Other m2 2
[10%] -
5702 32 -- Of man-made textile material:
5702 32 10 --- Carpets, carpeting and rugs and the like m2 3
[10% or -
Rs. 105 per
sq. meter,
whichever
is higher]
5702 32 20 --- Mats and matting m2 3
[10% or -
Rs. 105 per
sq. meter,
whichever
is higher]
5702 32 90 --- Other m2 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%] -
- Other, of pile construction, made up:
5702 41 -- 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) (3) (4) (5)
1
5702 41 10 --- Carpets m2 [10%] -
1
5702 41 20 --- Druggets m2 [10%] -
1
5702 41 30 --- Mats and matting m2 [10%] -
1
5702 41 90 --- Other m2 [10%] -

5702 42 -- Of man-made textile materials:

2
5702 42 10 --- Carpets, carpeting and rugs m2 [10% or -
Rs. 80 per
sq. meter,
whichever
is higher]
2
5702 42 20 --- Mats and matting m2 [10% or -
Rs. 80 per
sq. meter,
whichever
is higher]
2
3[5702 42 30 --- Carpets, rugs and mats of Handloom m2 [10% or -]
Rs. 80 per
sq. meter,
whichever
is higher]
2
5702 42 90 --- Other m2 [10% or -
Rs. 80 per
sq. meter,
whichever
is higher]
5702 49 -- Of other textile materials:
4
5702 49 10 --- Carpets and otehr floor coverings other than m2 [10%] -
durries of cotton
4
5702 49 20 --- Carpets and otehr floor coverings, of silk m2 [10%] -
5
5702 50 [--- Of man-made textile materials:]
6
5702 50 21 -- Carpets, Carpeting and rugs m2 [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) (3) (4) (5)
5702 50 22 -- Mats and matting m2 1
[10% or --
Rs. 105 per
sq. meter,
whichever
is higher]
5702 50 29 -- Other m2 2
[10% or --
Rs. 105 per
sq. meter,
whichever
is higher]
3
[--- Of other textile materials:]
5702 50 31 -- Carpets and other floor coverings, of cotton m2 4
[10%] --
other than durries
5702 50 32 -- Carpets and other floor coverings, of silk m2 5
[10%] --
5702 50 33 -- Place mat and other similar goods m2 6
[10%] --
5702 50 39 -- Other m2 7
[10%] -]
- Other, not of pile construction, made up:
5702 91 -- Of wool or fine animal hair:
5702 91 10 --- Carpets m2 8
[10%] -
5702 91 20 --- Druggets m2 1
[10%] -
5702 91 30 --- Mats and matting m2 1
[10%] -
5702 91 90 --- Other m2 1
[10%] -
5702 92 -- Of man-made textile materials:
5702 92 10 --- Carpets, carpeting and rugs m2 9
[10% or -
Rs. 110 per
sq. meter,
whichever
is higher]
5702 92 20 --- Mats and mattings m2 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) (3) (4) (5)

5702 92 90 --- Other m2 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 m2 2

[10%] -

5702 99 90 --- Other m2 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 m2 3

[10%] -

5703 10 20 --- Mats and matting m2 2

[10%] -

5703 10 90 --- Other m2 2

[10%] -

5703 20 - Of nylon or other polyamides:

5703 20 10 --- Carpets, carpetting and rugs m2 4

[10% or -
Rs. 70 per
sq. meter,
whichever
is higher]
4
5703 20 20 --- 100% polyamide tufted velour, cut pile or [10% or -
2
loop pile carpet mats with jute, rubber latex m Rs. 70 per
or PU foam backing sq. meter,
whichever
is higher]
4
5703 20 90 --- Other [10% or -
2
m 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 m2 1

[10% or -
Rs. 55 per
sq. meter,
whichever
is higher]
5703 30 20 --- 100% polypropylene carpet mats with jute, m2 1
[10% or -
rubber, latex or PU foam backing Rs. 55 per
sq. meter,
whichever
is higher]
5703 30 90 --- Other m2 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 CARPETS AND OTHER TEXTILE FLOOR
COVERINGS, OF FELT, NOT TUFTED OR
FLOCKED, WHETHER OR NOT MADE UP

5704 10 00 - Tiles, having a maximum surface area of m2 4

[10%] -
0.3 m
5
[5704 20 - Tiles, having a maximum surface area
exceeding 0.3 mý but not exceeding 1 mý:
5704 20 10 --- Cotton 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) (3) (4) (5)
5704 20 20 --- Woollen, other than artware m2 10% or Rs. -
35 per sq.
metre,
whichever
is higher
5704 20 90 --- Other m2 10% or Rs. -]
35 per sq.
metre,
whichever
is higher
5704 90 - Other:
5704 90 10 --- Cotton m2 1
[10% or
Rs. 35 per
sq. meter,
whichever
is higher]
5704 90 20 --- Woollen, other than artware m2 1
[10% or
Rs. 35 per
sq. meter,
whichever
is higher]

5704 90 90 --- Other m2 1

[10% or
Rs. 35 per
sq. meter,
whichever
is higher]
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 m2 2
[10%] -
5705 00 19 ---- Other m2 2
[10%] -
--- Durrires
5705 00 21 ---- Durries cotton
5705 00 22 ---- Durries of man-made fibers m2 2
[10%] -

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) (3) (4) (5)
5705 00 23 ---- Durries of wool m2 1
[10%] -
2
[5705 00 24 --- Cotton Durries of handloom (including m2 10% -]
Chindi Durries, Cotton Chenille Durries,
Rag Rug Durrie, Printed Durries, Druggets)
5705 00 29 ---- Other m2 1
[10%] -
--- Of jute:
5705 00 31 ---- Of blended jute m2 1
[10%] -
2 1
5705 00 32 ---- Of coir jute m [10%] -
2 1
5705 00 39 ---- Other m [10%] -
--- Carpets, carpeting, rugs, mats and
mattings:
5705 00 41 ---- Knitted m2 1
[10%] -
2
[5705 00 42 --- Mats and mattings including Bath Mats, m2 10% -]
where cotton predominates by weight, of
Handloom, Cotton Rugs of Handloom
5705 00 49 ---- Other m2 1
[10%] -
5705 00 90 --- Other m2 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
 CHAPTER 58

Special Woven Fabrics; Tufted Textile Fabrics; Lace; Tapestries; Trimmings; Embroidery

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. Prefnl.
Areas
(1) (2) (3) (4) (5)

5801 WOVEN PILE FABRICS AND

CHENILLE FABRICS, OTHER THAN
FABRICS OF HEADING 5802 OR 5806

5801 10 00 - Of wool or fine animal hair m2 1

[10% or Rs. -
210 per sq.
meter,
whichever is
higher]
- Of cotton:
5801 22 -- Cut corduroy:
5801 22 10 --- Solely of cotton m2 2
[10% or Rs. -
75 per sq.
meter,
whichever is
higher]
5801 22 90 --- Other m2 3
[10% or Rs. -
75 per sq.
meter,
whichever is
higher]
5801 23 00 -- Other weft pile fabrics m2 3
[10% or Rs. -
80 per sq.
meter,
whichever is
higher]
4
***
5801 26 00 -- Chenille fabrics m2 5
[10% or Rs. -
180 per sq.
meter,
whichever is
higher]

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)
- Of man-made fibers:
1
[5801 27 -- Warp pile fabrics:
5801 27 10 --- Warp pile fabrics, ‘epingle’ (uncut) m2 10% or Rs.135 -
Per Sq.
Meter
Whichever
is higher
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 m2 2
[10% or Rs. 75 -
per sq. meter,
whichever is
higher]
5801 32 00 -- Cut corduroy m2 3
[10% or Rs. -
180 per sq.
meter,
whichever is
higher]
5801 33 00 -- Other weft pile fabrics m2 4
[10% or Rs. -
150 per sq.
meter,
whichever is
higher]

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 fabrics, ‘epingle’
(uncut):
1
***
5801 36 Chenille fabrics:
--

5801 36 10 --- Carduroys m2 2

[10% or Rs. -
130 per sq.
meter,
whichever is
higher]
2
5801 36 90 --- Carduroys [10% or Rs. -
2
m 130 per sq.
meter,
whichever is
higher]
3
[5801 37 -- Warp pile fabrics:
4
***
5
[5801 37 10 --- Warp pile fabrics, uncut m2 12.5%]
5801 37 20 --- Warp pile fabrics, cut m2 10% or Rs. 68 -
Per Sq.
Meter
Whichever
is higher
5801 37 90 --- Other m2 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 m2 1

[10% or Rs. -
silk containing more than 50% by 35 per sq.
weight of silk, but not containing meter,
wool or hair whichever is
higher]

5801 90 90 --- Pile fabrics and chenille fabrics not m2 1

[10% or Rs. -
elsewhere specified or included 35 per sq.
meter,
whichever is
higher]

5802 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 similar

woven terry fabrics of cotton:
5802 11 00 -- Unbleached m2 2
[10%] -

5802 19 -- Other:

5802 19 10 --- Bleached m2 3

[10% or -
Rs. 60 per
sq. meter,
whichever
is higher]
5802 19 20 --- Price dyed m2 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) (5)
5802 19 30 --- Yarn dyed m2 1
[10% or -
Rs. 60 per
sq. meter,
whichever
is higher]
5802 19 40 --- Printed m2 1
[10% or -
Rs. 60 per
sq. meter,
whichever
is higher]
2
[5802 19 50 --- Of Handloom m2 10% or Rs. -]
60 per sq.
meter,
whichever
is higher
5802 19 90 --- Other m2 1
[10% or -
Rs. 60 per
sq. meter,
whichever
is higher]
5802 20 00 - Terry towelling and similar m2 3
[10%] -
woven terry fabrics, of other
textile materials

5802 30 00 - Tufted textile fabrics m2 4

[10% or -
Rs. 150 per
kg.,
whichever
is higher]
5803 GAUZE, OTHER THAN NARROW
FABRICS OF HEADING 5806
5
[5803 00 - Gauze, other than narrow fabrics
of heading 5806:

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) (2) (3) (4) (5)
5803 00 11 --- Of cotton: m2 1
[10%] --
---- Unbleached

5803 00 12 ---- Bleached m2 1

[10%] --

5803 00 13 ---- Piece dyed m2 1

[10%] --

5803 00 14 ---- Yarn dyed m2 1

[10%] --
5803 00 15 ---- Printed m2 1
[10%]
--

5803 00 19 ---- other m2 1

[10%] --

--- Of other textile materials:

5803 00 91 ---- Of silk or silk waste m2 1
[10%] --

5803 00 92 ---- Of synthetic fiber m2 1

[10%] --
5803 00 93 ---- Of artificial fiber m2 1
[10%] --
5803 00 99 ---- Other m2 1
[10%] -]

5804 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

5804 10 - Tulles and other net fabrics:

2
5804 10 10 --- Of cotton kg. [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
(1) (2) (3) (4) (5)
1
5804 10 90 --- Other kg. [10% or -
Rs. 200 per
kg.,
whichever
is higher]
-
Mecanically made lace:

1
5804 21 00 -- Of man-made fibers kg. [10% or -
Rs. 200 per
kg.,
whichever
is higher]
5804 29 -- Of other textile materials:
1
5804 29 10 --- Of cotton kg. [10% or -
Rs. 200 per
kg.,
whichever
is higher]

1
5804 29 90 --- Other kg. [10% or -
Rs. 200 per
kg.,
whichever
is higher]
1
5804 30 00 - Hand made lace kg. [10% or -
Rs. 200 per
kg.,
whichever
is higher]
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:
1
5805 00 10 --- Tapestries hand made or needle kg. [10%] -
worked by hand, of cotton
1
5805 00 20 --- Tapestries of jute kg. [10%] -

1
5805 00 90 --- Other kg. [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)
2
5806 10 00 - Woven pile fabrics (including terry kg. [10%] -
towelling and similar terry fabrics)
and chenille fabrics
2
5806 20 00 - Other woven fabrics, containing by kg. [10%] -
weight 5% or more of elastomeric
yarn or rubber thread

- Other woven fabrics:

5806 31 -- Of cotton:
2
5806 31 10 --- Typewrite ribbon cloth kg. [10%] -
2
5806 31 20 --- Newar cotton kg. [10%]
-

2
5806 31 90 --- Other kg. [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) (3) (4) (5)
1
5806 32 00 -- Of man-made fibers [10%] -
kg.

5806 39 -- Of other textile materials:

1
5806 39 10 --- Goat hair putts tape kg. [10%] -

1
5806 39 20 --- Jute webbing kg. [10%] -
1
5806 39 30 --- Other narrow fabrics of jute kg. [10%] -

1
5806 39 90 --- Other kg. [10%] -

1
5806 40 00 - Fabrics consisting of warp kg. [10%] -
without weft assembled by
means of an adhesive (bolducs)
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:

2
5807 10 10 --- Of cotton kg. [10%] -
2
5807 10 20 --- Of man-made fibers kg. [10%] -
2
5807 10 90 --- Other kg. [10%] -
5807 90 - Other:
2
5807 90 10 --- Felt or non-woven kg. [10%] -
2
5807 90 90 --- Other kg. [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) (2) (3) (4) (5)
5808 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:

1
5808 10 10 --- Of cotton kg. [10%] -
1
5808 10 90 Of cotton kg. [10%] -
---

5808 90 - Other:
1
5808 90 10 --- Tapes, ornamental or cotton kg. [10%] -

1
5808 90 20 --- Hair band of narrow fabrics kg. [10%] -
1
5808 90 30 --- Other braids kg. [10%] -
1
5808 90 40 --- Ribbons of rayon with kg. [10%] -
ornamental trimmings
1
5808 90 50 --- Saree falls, borders (other than kg. [10%] -
zari), frings of man-made fiber
1
5808 90 90 --- Other kg. [10%] -
5809 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
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

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)
1
5809 00 10 --- Zari border kg. [10%] -

1
5809 00 90 --- Other kg. [10%] -
5810 EMBROIDERY IN THE PIECE, IN
STRIPS OR IN MOTIFS
2
5810 10 00 - Embroidery without visible kg. [10% or Rs. -
ground 200 per kg.,
whichever is
higher]
- Other embroidery:
3
5810 91 00 -- Of cotton kg. [10%] -

5810 92 -- Of man-made fibers:

4
5810 92 10 --- Embroidered badges, motifs and kg. [10%] -
the like
4
5810 92 90 --- Other kg. [10%] -

4
5810 92 90 --- Other kg. [10%] -
5
5810 99 00 -- Of other textile materials kg. [10%] -
5811 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

5811 00 - 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 m2 1
[10%] -
fabrics in piece used for bedding,
mattress pads or clothing)
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. Prefnl.Area
s
(1) (2) (3) (4) (5)
5901 TEXTILE FABRICS
COATED WITH GUM OR
AMYLACEOUS
SUBSTANCES, OF A KIND
USED FOR THE OUTER
COVERS OF BOOKS OR
THE LIKE; TRACING
CLOTH; PREPARED
PAINTING CANVAS;
BUCKRAM AND SIMILAR
STIFFENED TEXTILE
FABRICS OF A KIND USED
FOR HAT FOUNDATIONS

5901 10 - Textile fabrics coated with

gum or amylaceous
substances, of a kind used
for the outer covers of
books or the like:
 (1) (2) (3) (4) (5)
5901 10 10 --- Of cotton m2 [10%]1 -
5901 10 20 --- Prepared painting canvas m2 [10%]1 -
5901 10 90 --- Other m2 [10%]1 -
5901 90 - Other:

5901 90 10 --- Tracing cloth of cotton m2 [10%]1 -

5901 90 20 --- Varnished cambric fabric m2 [10%]1 -
(Empire fabrics) tape
5901 90 90 --- Other m2 [10%]1 -
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 --- Impregnated with rubber m2 [10%]1 -
2 1
5902 10 90 --- Other m [10%] -
5902 20 - Of polyesters:

5902 20 10 --- Impregnated with rubber m2 [10%]1 -

5902 20 90 --- Other m2 [10%]1 -

5902 90 --- Other:
2
[5902 90 10] --- Impregnated with rubber m2 [10%]1 -

3
[5902 90 90] --- Other m2 [10%]
1 -

5903 TEXTILE FABRICS

IMPREGNATED, COATED,
COVERED OR
LAMINATED WITH
PLASTICS, OTHER THAN
THOSE OF HEADING 5902

5903 10 - With polyvinyl chloride:

1. Subs. 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) (2) (3) (4) (5)
5903 10 10 --- Imitation leather fabrics of m2 [10%]1 -
cotton
5903 10 90 --- Other m2 [10%]1 -

5903 20 - With polyurethane:

5903 20 10 --- Imitation leather fabrics of m2 [10%]1 -

cotton
5903 20 90 --- Other m2 [10%]1 -

5903 90 - Other
5903 90 10 --- Of cotton m2 [10%]1 -

5903 90 20 --- Polyethylene laminated m2 [10%]1 -

jute fabrics
5903 90 90 --- Other m2 [10%]1 -
5904 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

5904 10 00 - Linoleum m2 [10%]1 -

5904 90 - Other:
5904 90 10 --- Floor coverings with jute m2 [10%]1 -
base
5904 90 90 --- Other m2 [10%]1 -
5905 TEXTILE WALL
COVERINGS

5905 00 - Textile wall coverings:

2
[5905 00 10] --- Fixed on the backing of kg. [10%]1 -
any material
3
[5905 00 90] --- Other 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).
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”.
 (1) (2) (3) (4) (5)
5906 RUBBERISED TEXTILE
FABRICS, OTHER THAN
THOSE OF HEADING 5902

5906 10 00 - Adhesive tape of a width kg. [10%]1 -

not exceeding 20 cm

- Other:
5906 91 -- Knitted or crocheted
5906 91 10 --- Of cotton kg. [10%]1 -
5906 91 90 --- Of other textile kg. [10%]1 -
materials
5906 99 -- Other:
5906 99 10 --- Insulating tape, kg. [10%]1 -
electrical of cotton
5906 99 20 --- Ruberised cotton kg. [10%]1 -
fabrics, other than
knitted or crocheted
5906 99 90 --- Other kg. [10%]1 -
5907 TEXTILE FABRICS
OTHERWISE
IMPREGNATED, COATED
OR COVERED; PAINTED
CANVAS BEING
THEATRICAL SCENERY,
STUDIO BACK-CLOTHS OR
THE LIKE

5907 00 - 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).
 (1) (2) (3) (4) (5)
5907 00 11 ---- On the base fabrics of m2 [10%]1 -
cotton

5907 00 12 ---- On the base fabrics of m2 [10%]1 -

man-made textile material

5907 00 19 ---- On base fabrics of other m2 [10%]1 -

textile materials
2
[ Other:]
5907 00 91 ---- Cotton fabrics coated or m2 [10%]1 -
impregnated with oil or
preparations with basis of
drying oil
5907 00 92 ---- Other textile fabrics m2 [10%]1 -
coated or impregnated
with oil or oil preparations
5907 00 93 ---- Jute fabrics otherwise m2 [10%]1 -
impregnated or coated

5907 00 99 ---- Other m2 [10%]1 -

5908 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

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:

1. Subs. 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).
 (1) (2) (3) (4) (5)
5908 00 10 --- Wicks and gas mantle kg. [10%]1 -
fabrics, of cotton
5908 00 20 --- Gas mantles of rayon kg. [10%]1 -

5908 00 90 --- Other kg. [10%]1 -

5909 TEXTILE HOSE PIPING
AND SIMILAR TEXTILE
TUBING, WITH OR
WITHOUT LINING,
ARMOUR OR
ACCESSORIES OF OTHER
MATERIALS

5909 00 - Textile hose piping and

similar textile tubing, with
or without lining, armour
or accessories of other
materials
5909 00 10 --- Of cotton kg. [10%]1 -
5909 00 20 --- Of man- made fiber kg. [10%]1 -
5909 00 90 --- Of other textile materials kg. [10%]1 -
5910 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 - 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 --- Cotton canvas ply belting kg. [10%]1 -
1
5910 00 20 --- Rubberised cotton belting 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, the entry 10%” (w.e.f. 11-5-2007).
 (1) (2) (3) (4) (5)
5910 00 30 --- Other transmission, kg. [10%]1 -
conveyer or elevator belts
or belting of cotton

5910 00 40 --- Hair belting kg.

[10%]1 -

5910 00 50 --- Flax canvas ply belting kg. [10%]1 -

5910 00 60 --- Fiber belt conveyor kg. [10%]1 -
5910 00 90 --- Other kg. [10%]1 -

5911 TEXTILE PRODUCTS AND

ARTICLES, FOR
TECHNICAL USES,
SPECIFIED IN NOTE 7 TO
THIS CHAPTER

5911 10 00 - Textile fabrics, felt and kg. [10%]1

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)
5911 20 00 - Bolting cloth, whether or m2 [10%]1
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):

1. Subs. 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 -- Weighing less than 650
g/m2:
5911 31 10 --- Felt for cotton textile kg. [10%]1 -
industries, woven

5911 31 20 --- Woven textiles felt, kg. [10%]1

whether or not -
impregnated or coated, of
a kind commonly used in
other machine

5911 31 30 --- Cotton fabrics and articles kg. [10%]1 -

used in machinery and
plant
5911 31 40 --- Jute fabrics and articles kg. [10%]1 -
used in machinery or plant

5911 31 50 --- Textile fabrics of kg. [10%]1 -

metalised yarn of a kind
commonly used in paper
making or other
machinery
5911 31 90 --- Other kg. [10%]1 -
5911 32 -- Weighing less than 650
g/m2:
5911 32 10 --- Felt for cotton textile kg. [10%]1 -
industries, woven

5911 32 20 --- Woven textiles felt, kg. [10%]1

whether or not -
impregnated or coated, of
a kind commonly used in
other machine
5911 32 30 --- Cotton fabrics and articles kg. [10%]1 -
used in machinery and
plant
5911 32 40 --- Jute fabrics and articles kg. [10%]1
used in machinery or plant -

1. Subs. 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 32 50 --- Textile fabrics of kg. -
metalised yarn of a kind [10%]1
commonly used in paper
making or other
machinery
5911 32 90 --- Other kg. [10%]1 -

5911 40 00 - Straining cloth of a kind kg. [10%]1

used in oil presses or the -
like, including that of
human hair
5911 90 - Other:

5911 90 10 --- Paper maker;s felt, woven kg. [10%]1 -

5911 90 20 --- Gasket, washers, polishing kg. [10%]1
discs and other machinery -
parts of textile articles

5911 90 90 --- Other kg. [10%]1 -

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 Description of goods Unit Rate of

Item duty
Std. Prefnl.
Areas
(1) (2) (3) (4) (5)
6001 PILE FABRICS, INCLUDING “LONG PILE”
FABRICS AND TERRY FABRICS, KNITTED
OR CROCHETED

6001 10 - “Long pile” fabrics:

6001 10 10 --- Of cotton kg. [10%]3 -

6001 10 20 --- Of man-made fibers kg. [10%]3 -

6001 10 90 --- Of other textile materials kg. [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
(1) (2) (3) (4) (5)
- Looped pile fabrics:
6001 21 00 -- Of cotton kg. [10%]1 -
6001 22 00 -- Of man-made fibers kg. [10%]1 -
1
6001 29 00 -- Of other textile materials kg. [10%] -

- Other: kg. [10%]1 -

6001 92 00 -- Of man-made fibers kg. [10% or Rs. -
100 per kg.,
whichever
is higher]2
6001 99 -- Of other textile materials:
6001 99 10 [10%]1 -
--- Of wool or fine animal hair kg.

6001 99 90 --- Other kg. [10%]1 -

6002 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
6002 40 00 - Containing by weight 5% or more of kg. [10%]1 -
electrometric yarn but not containing
rubber thread

6002 90 00 - Other kg. [10%]1 -

6003 KNITTED OR CROCHETED FABRICS OF A

WIDTH NOT EXCEEDING 30 CM., OTHER
THAN THOSE OF HEADING 6001 OR 6002
6003 10 00 - Of wool or fine animal hair kg. [10%]1 -

6003 20 00 - Of cotton kg. [10%]1 -

6003 30 00 - Of synthetic fibers kg. [10%]1 -

6003 40 00 - Of artificial fibers kg. [10%]1 -
6003 90 00 - Other kg. [10%]1 -

6004 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

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) (3) (4) (5)
1
6004 10 00 - Containing by weight 5% or more of kg. [10%] -
electrometric yarn but not containing
rubber thread
6004 90 00 Other kg. [10%]1 -

6005 WARP KNIT FABRICS (INCLUDING THOSE

MADE ON GALLOON KNITTING
MACHINES), OTHER THAN THOSE OF
HEADINGS 6001 TO 6004
2
[***]
- Of cotton:
6005 21 00 -- Unbleached or bleached kg. [10%]1 -

6005 22 00 -- Dyed kg. [10%]1 -

6005 23 00 -- Of yarns of different colours kg. [10%]1 -

6005 24 00 -- Printed kg. [10%]1 -

- Of synthetic fibers:
3
[6005 35 00 -- Fabrics specified in Sub-heading Note 1 to kg. 10% -
this Chapter
6005 36 00 -- Other, unbleached or bleached kg. 10% -
6005 37 00 -- Other, dyed kg. 10% -
6005 38 00 -- Other, of yarns of different colours kg. 10% -

6005 39 00 -- Other, printed kg. 10% -]

- Of artificial fibers:
6005 41 00 -- Unbleached or bleached kg. [10%]1 -

6005 42 00 -- Dyed kg. [10%]1 -

6005 43 00 -- Of yarns of different colours kg. [10%]1

-

6005 44 00 -- Printed kg. [10%]1

-

6005 90 00 - Other kg. [10%]1 -

6006 OTHER KNITTED OR CROCHETED

FABRICS
6005 10 00 - Of wool or fine animal hair kg. [10%]1 -
- Of cotton:
6005 21 00 -- Unbleached or bleached kg. [10%]1 -

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) (2) (3) (4) (5)
6005 22 00 -- Dyed kg. [10%]1 -
6005 23 00 -- Of yarns of different colours kg. [10%]1 -
6005 24 00 -- Printed kg. [10%]1 -
- Of synthetic fibers:

6005 31 00 -- Unbleached or bleached kg. [10%]1 -

6005 32 00 -- Dyed kg. [10%]1 -

6005 33 00 -- Of yarns of different colours kg. [10%]1 -

6005 34 00 -- Printed kg. [10%]1 -

- Of artificial fibers:
6005 41 00 -- Unbleached or bleached kg. [10%]1 -

6005 42 00 -- Dyed kg. [10%]1 -

6005 43 00 -- Of yarns of different colours kg. [10%]1 -

6005 44 00 -- Printed kg. [10%]1 -

6005 90 00 - Other kg. [10%]1 -

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

Std. Prefnl. Areas

(1) (2) (3) (4) (5)

6101 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
[***]
2
6101 20 00 - Of cotton u [10% or -
Rs. 540
per piece,
whichever
is higher]
6101 30 - Of man-made fibers:
3
6101 30 10 --- Of synthetic fibers u [10% or -
Rs. 530 per
piece,
whichever
is higher]
3
6101 30 20 --- Of artificial fibers u [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:
1
6101 90 10 --- Of silk u [10%] -
1
6101 90 90 --- Other u [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
2
6102 10 00 --- Of wool or fine animal hair u [10% or -
Rs. 595
per piece,
whichever
is higher]
3
6102 20 00 - Of cotton u [10% or -
Rs. 425
per piece,
whichever
is higher]
6102 30 - Of man-made fibers:
4
6102 30 10 --- Of synthetic fibers u [10% or -
Rs. 475
per piece,
whichever
is higher]
4
6102 30 20 --- Of artificial fibers u [10% or -
Rs. 475
per piece,
whichever
is higher]

6102 90 - Other:
5
6102 90 10 --- Of silk u [10%] -
5
6102 90 90 --- Other u [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
 (1) (2) (3) (4) (5)
1
[6103 MEN'S OR BOYS SUITS,
ENSEMBLES, JACKETS, BLAZERS,
TROUSERS, BIB AND BRACE
OVERALLS, BREECHES AND
SHORTS (OTHER THAN SWIM
WEAR), KNITTED OR
CROCHETED

6103 10 -- Suits:
2
6103 10 10 -- Of silk u [10%]
--
2
6103 10 20 -- Of cotton u [10%]
2
6103 10 30 -- Of artificial fibers u [10%]
2
6103 10 90 -- Other u [10%] -]
3
[-Ensembles:]
2
6103 22 00 -- Of cotton u [10%] -
2
6103 23 00 -- Of synthetic fibers u [10%] -
6103 29 -- Of other textile materials:
2
6103 29 10 --- Of silk u [10%] -
6103 29 20 --- Of artificial fibers
2
6103 29 90 --- Other u [10%] -
- Jackets and blazers:
2
6103 31 00 -- Of wool or fine animal hair u [10%] -
2
6103 32 00 -- Of cotton u [10%] -
2
6103 33 00 -- Of synthetic fibers u [10%] -
6103 39 -- Of other textile materials:
2
6103 39 10 --- Of silk u [10%] -
2
6103 39 20 --- Of artificial fibers u [10%] -
2
6103 39 90 --- Other u [10%] -
- Trousers, bib and brace overalls,
breeches and shorts:
2
6103 42 00 -- Of cotton u [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) (2) (3) (4) (5)
1
6103 43 00 -- Of synthetic fibers u [10%] -
6103 49 -- Of other textile materials:
1
6103 49 10 --- Of silk u [10%] -
1
6103 49 20 --- Of artificial fibers u [10%] -
1
6103 49 90 --- Other u [10%] -
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

- Suits:
2
[***]
3
6104 13 00 -- Of synthetic fiber u [10%] -
6104 19 -- Of other textile materials:
4
6104 19 10 --- Of silk u [10% or -
Rs. 460
per piece,
whichever
is
higher]11
4
6104 19 20 --- Of artificial fibers u [10% or -
Rs. 460
per piece,
whichever
is higher]
4
6104 19 90 --- Other u [10% or -
Rs. 460
per piece,
whichever
is higher]
- Ensembles:
5
[***]

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) (2) (3) (4) (5)
1
6104 22 00 -- Of cotton u [10%] -
1
6104 23 00 -- Of synthetic fibers u [10%] -
6104 29 -- Of other textile materials:
2
6104 29 10 --- Of silk u [10%] -
2
6104 29 20 --- Of artificial fibers u [10%] -
2
6104 29 90 --- Other u [10%] -
- Jackets and blazers:
3
6104 31 00 -- Of wool or fine animal hair u [10%] -
3
6104 32 00 -- Of cotton u [10%] -
3
6104 33 00 -- Of synthetic fibers u [10%] -
4
6104 39 -- Of other textile materials: u [10%] -
4
6104 39 10 --- Of silk u [10%] -
4
6104 39 20 --- Of artificial fibers u [10%]11 -
4
6104 39 90 --- Other u [10%]11 -
- Dresses:
5
6104 41 00 -- Of wool or fine animal hair u [10% or -
Rs. 255
per piece,
whichever
is higher]
6
6104 42 00 -- Of cotton u [10%] -

7
6104 43 00 -- Of synthetic fibers u [10% or -
Rs. 255
per piece,
whichever
is hig
her]
7
6104 44 00 -- Of artificial fibers u [10% or -
Rs. 255
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) (2) (3) (4) (5)
6104 49 -- Of other textile materials: u
1
6104 49 10 --- Of silk u [10% or -
Rs. 220
per piece,
whichever
is higher]
6104 49 90 --- Of other fibers u [10% or -
Rs. 220
per piece,
whichever
is higher]
- Skirts and divided skirts:
2
6104 51 00 -- Of wool or fine animal hair u [10% or -
Rs. 110
per piece,
whichever
is higher]
2
6104 52 00 -- Of cotton u [10% or -
Rs. 110
per piece,
whichever
is higher]
2
6104 53 00 -- Of synthetic fibers u [10% or -
Rs. 110
per piece,
whichever
is higher]
6104 59 -- Of other textile materials:
2
6104 59 10 --- Of silk u [10% or -
Rs. 110
per piece,
whichever
is higher]
2
6104 59 20 --- Of artificial fibers u [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) (3) (4) (5)
1
6104 59 90 --- Of other fibers u [10% or -
Rs. 110
per piece,
whichever
is higher]
- Trousers, bib and brace overalls,
breeches and shorts:
2
6104 61 00 -- Of wool or fine animal hair u [10%] -
3
6104 62 00 -- Of cotton [10% or -
Rs. 98 per
u
piece,
whichever
is higher]
3
6104 63 00 -- Of synthetic fibers u [10% or -
Rs. 98 per
piece,
whichever
is higher]
6104 69 -- Of other textile materials:
4
6104 69 10 --- Of silk: u [10%] -
4
6104 69 20 --- Of artificial fibers u [10%] -
4
6104 69 90 --- Other u [10%] -
6105 MEN'S OR BOY'S SHIRTS,
KNITTED OR CROCHETED
6105 10 - Of cotton:
5
6105 10 10 --- Shirts, hand crocheted u [10% or -
Rs. 83 per
piece,
whichever
is
higher]11
5
6105 10 20 --- Knit shirts (other than T-shirts) and sweat u [10% or -
shirts, other than hand crocheted 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) (3) (4) (5)
1
6105 10 90 --- Other u [10% or -
Rs. 83 per
piece,
whichever
is higher]
6105 20 - Of man-made fibers:
1
6105 20 10 --- Of synthetic fibers u [10% or -
Rs. 83 per
piece,
whichever
is higher]
1
6105 20 20 --- Of artificial fibers u [10% or -
Rs. 83 per
piece,
whichever
is higher]
6105 90 - Of other textile materials:
2
6105 90 10 --- Of silk u [10% or -
Rs. 90 per
piece,
whichever
is higher]
1
6105 90 90 --- Other u [10% or -
Rs. 90 per
piece,
whichever
is higher]
6106 WOMEN'S OR GIRLS' BLOUSES,
SHIRTS AND SHIRT-BLOUSES,
KNITTED OR CROCHETED
2
6106 10 00 - Of cotton u [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) (2) (3) (4) (5)
6106 20 - Of man-made fibers:
1
6106 20 10 --- Of synthetic fibers u [10% or -
Rs. 25 per
piece,
whichever
is higher]
1
6106 20 20 --- Of artificial fibers u [10% or -
Rs. 25 per
piece,
whichever
is higher]
6106 90 - Of other textile materials:
2
6106 90 10 -- Of silk u [10% or -
Rs. 135
per piece,
whichever
is higher]
2
6106 90 20 --- Of wool or fine animal hair u [10% or -
Rs. 135
per piece,
whichever
is
higher]11
2
6106 90 90 --- Other u [10% or -
Rs. 135
per piece,
whichever
is
higher]11
6107 MEN'S OR BOYS' UNDERPANTS,
BRIEFS, NIGHTSHIRTS, PYJAMAS,
BATHROBES, DRESSING GOWNS
AND SIMILAR ARTICLES,
KNITTED OR CROCHETED
- Underpants and briefs:
3
6107 11 00 -- Of cotton u [10% or -
Rs. 24 per
piece,
whichever
is
higher]11
6107 12 -- Of man-made fibers:

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) (3) (4) (5)
1
6107 12 10 --- Of synthetic fibers u [10% or -
Rs. 30
per piece,
whicheve
r is
higher]
1
6107 12 20 --- Of artificial fibers u [10% or -
Rs. 30
per piece,
whicheve
r is
higher]
6107 19 -- Of other textile materials:
2
6107 19 10 --- Of silk u [10%] -
2
6107 19 90 --- Other u [10%] -
- Night shirts and pyjamas:
3
6107 21 00 -- Of cotton u [10%] -
6107 22 -- Of man-made fibers:
4
6107 22 10 --- Of synthetic fibers u [10%] -
4
6107 22 20 --- Of artificial fibers u [10%] -
6107 29 -- Of other textile materials:
4
6107 29 10 --- Of silk u [10%] -
3
6107 29 20 --- Of wool or fine animal hair u [10%] -
6107 29 90 --- Other
- Other:
6107 91 -- Of cotton:
4
6107 91 10 --- Gengis (Vests), other than hand u [10%] -
crocheted
4
6107 91 90 --- Other u [10%] -
5
[***]
6107 99 -- Of other textile materials:
4
6107 99 10 --- Of silk u [10%] -
4
6107 99 20 --- Of wool or fine animal hair u [10%] -
4
6107 99 90 --- Other u [10%] -

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
 (1) (2) (3) (4)
(5)
6108 WOMEN'S OR GIRLS' SLIPS,
PETTICOATS, BRIEFS, PANTIES,
NIGHT-DRESSES, PYJAMAS,
NÉGLIGÉS, BATHROBES, DRESSING
GOWNS AND SIMILAR ARTICLES,
KNITTED OR CROCHETED
- Slips and petticoats:
6108 11 -- Of man-made fibers:
1
6108 11 10 --- Of synthetic fibers u [10%]
-
1
6108 11 20 --- Of artificial fibers u [10%]
-
6108 19 -- Of other textile materials:
1
6108 19 10 --- Of silk u [10%]
-
1
6108 19 20 --- Of cotton u [10%]
-
6108 19 90 --- Of other fibers
- Briefs and panties:
2
6108 21 00 -- Of cotton u [10% or
-
Rs. 25
per piece,
whicheve
r is
higher]
6108 22 -- Of man-made fibers:
3
6108 22 10 --- Of synthetic fibers u [10% or
-
Rs. 25
per piece,
whicheve
r is
higher]
3
6108 22 20 --- Of artificial fibers u [10% or
-
Rs. 25
per
piece,
whichev
er is
higher]
6108 29 -- Of other textile materials:
4
6108 29 10 --- Of silk u [10%]
-
4
6108 29 90 --- Other u [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)
- Night dresses and pyjamas:
1
6108 31 00 -- Of cotton u [10%] -
6108 32 -- Of man-made fibers:
2
6108 32 10 --- Of synthetic fibers u [10%] -
2
6108 32 20 --- Of artificial fibers u 10%] -
6108 39 -- Of other textile materials:
2
6108 39 10 --- Of silk u [10%] -
2
6108 39 90 --- Other u [10%] -
- Other:
3
6108 91 00 -- Of cotton u [10% or -
Rs. 65 per
piece,
whichever is
higher]
6108 92 -- Of man-made fibers:
4
6108 92 10 --- Of synthetic fibers u [10% or -
Rs. 60 per
piece,
whichever is
higher]
4
6108 92 20 --- Of artificial fibers u [10% or -
Rs. 60 per
piece,
whichever is
higher]
6108 99 -- Of other textile materials:
5
6108 99 10 --- Of silk u [10%] -
5
6108 99 20 --- Of wool or fine animal hair u [10%] -
5
6108 99 90 --- Of other textile materials u [10%] -
6109 T-SHIRTS, SINGLETS AND
OTHER VESTS, KNITTED OR
CROCHETED
6
6109 10 00 - Of cotton u [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) (2) (3) (4) (5)
6109 90 - Of other textile materials:
1
6109 90 10 --- Of synthetic fibers u [10% or
Rs. 50 per
piece,
whichever
is higher]
1
6109 90 20 --- Of artificial fibers u [10% or -
Rs. 50 per
piece,
whichever
is higher]
1
6109 90 30 --- Of silk u [10% or -
Rs. 50 per
piece,
whichever
is higher]
1
6109 90 40 --- Of wool or fine animal hair u [10% or -
Rs. 50 per
piece,
whichever
is higher]
1
6109 90 90 --- Other u [10% or -
Rs. 50 per
piece,
whichever
is higher]
6110 JERSEYS, PULLOVERS,
CARDIGANS, WAISTCOATS AND
SIMILAR ARTICLES, KNITTED OR
CROCHETED
- Of wool or fine animal hair:
6110 11 -- Of wool:
2
6110 11 10 --- Jerseys u [10% or -
Rs. 275 per
piece,
whichever
is higher]
2
6110 11 20 --- Sweaters and cardigans u [10% or -
Rs. 275 per
piece,
whichever
is higher]
2
6110 11 90 --- Other u [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) (5)
1 -
6110 12 00 -- Of Kashmir (cashmere) goats u [10% or
Rs. 275
per piece,
whichever
is higher]

1 -
6110 19 00 -- Other u [10% or
Rs. 275
per piece,
whichever
is higher]

2 -
6110 20 00 - Of cotton u [10% or
Rs. 85 per
piece,
whichever
is higher]

6110 30 - Of man-made fibers:

3 -
6110 30 10 --- Of synthetic fibers u [10% or
Rs. 110
per piece,
whichever
is
higher]11

3 -
6110 30 20 --- Of artificial fibers u [10% or
Rs. 110
per piece,
whichever
is higher]
3 -
6110 90 00 - Of other textile materials u [10% or
Rs. 105
per piece,
whichever
is higher]

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) (2) (3) (4) (5)
6111 BABIES' GARMENTS AND
CLOTHING ACCESSORIES, KNITTED
OR CROCHETED
1
[***]
2
6111 20 00 - Of cotton kg. [10%] -

2
6111 30 00 - Of synthetic fibers kg. [10%] -

6111 90 - Of other textile materials:

2
6111 90 10 --- Of silk kg. [10%] -

2
6111 90 20 --- Of artificial fibers kg. [10%] -

2
6111 90 90 --- Other kg. [10%] -

6112 TRACK SUITS, SKI SUITS AND

SWIMWEAR, KNITTED OR
CROCHETED
- Track suits:
2
6112 11 00 -- Of cotton kg. [10%] -

2
6112 12 00 -- Of synthetic fibers kg. [10%] -

6112 19 -- Of other textile materials:

2
6112 19 10 --- Of silk kg. [10%] -

2
6112 19 20 --- Of wool or fine animal hair kg. [10%] -

2
6112 19 30 --- Of artificial fibers kg. [10%] -

2
6112 19 90 --- Other kg. [10%] -

6112 20 - Ski suits:

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) (3) (4) (5)
1
6112 20 10 --- Of silk kg. [10%] -

1
6112 20 20 --- Of wool or fine animal hair kg. [10%] -

1
6112 20 30 --- Of cotton kg. [10%] -
1
6112 20 40 --- Of synthetic fibers kg. [10%] -
1
6112 20 50 --- Of artificial fibers kg. [10%] -
1
6112 20 90 --- Other kg. [10%] -

- Men's or boys' swimwear:

1
6112 31 00 -- Of synthetic fibers u [10%] -

6112 39 -- Of other textile materials:

1
6112 39 10 --- Of silk u [10%] -
1
6112 39 20 --- Of artificial fibers u [10%] -
1
6112 39 90 --- Other u [10%] -

- Women's or girls' swimwear:

1
6112 41 00 -- Of synthetic fiber u [10%] -
1
6112 49 -- Of other textile materials: u [10%] -
1
6112 49 10 --- Of silk u [10%] -
1
6112 49 20 --- Of artificial fibers u [10%] -
1
6112 49 90 --- Other u [10%] -
2
6113 00 00 GARMENTS, MADE UP OF KNITTED kg. [10%] -
OR CROCHETED FABRICS OF
HEADING 5903, 5906 OR 5907

6114 OTHER GARMENTS, KNITTED OR

CROCHETED
3
[***]

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) (2) (3) (4) (5)
1
6114 20 00 - Of cotton kg. [10%] -

6114 30 - Of man-made fibers:

1
6114 30 10 --- Of synthetic fibers kg. [10%] -
1
6114 30 20 --- Of artificial fibers kg. [10%] -

6114 90 - Of other textile materials:

1
6114 90 10 --- Of silk kg. [10%] -
1
6114 90 90 --- Other kg. [10%] -
2
[6115 PANTY HOSE, TIGHTS, STOCKINGS,
SOCKS AND OTHER HOSIERY,
INCLUDING GRADUATED
COMPRESSION HOSIERY (FOR
EXAMPLE, STOCKINGS FOR
VARICOSE VEINS) AND FOOTWEAR
WITHOUT APPLIED SOLES,
KNITTED OR CROCHETE]

1
6115 10 00 Graduated compression hosiery for u [10%] -
example, stockings for varicose
veins)

6115 21 -- Other parity hose and tights:

1
611521 00 -- Of synthetic fibers, measuring per u [10%] -
single yarn less than 67 decitex

1
6115 22 00 -- Of synthetic fibers, measuring per u [10%] -
single yarn 67 decitex or more

1
6115 29 -- Of other textile materials: u [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) (2) (3) (4) (5)
u
1
6115 29 20 -- Of wool or fine animal hair [10%] -

u
1
6115 29 30 -- Of artificial fibers [10%] -

1
6115 29 90 -- Other u [10%] -

1
6115 30 00 -- Other women's full--length or knee-- u [10%] -
length hosiery, measuring per single
yarn less than 67 decitex
2
[- Other:]
1
6115 94 00 -- Of wool or fine animal hair pa [10%] -

1
6115 95 00 -- Of cotton pa [10%] -

1
6115 96 00 -- Of synthetic fibers pa [10%] -]

6115 99 -- Of other textile materials:

6115 99 10 --- Of artificial fibers 1
pa [10%] -

6115 99 90 --- Other 1

pa [10%] -

6116 GLOVES, MITTENS AND MITTS,

KNITTED OR CROCHETED
1
6116 10 00 - Impregnated, coated covered with pa [10%] -
plastics or rubber

- Other:

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) (2) (3) (4) (5)
1
6116 91 00 -- Of wool or fine animal hair pa [10%] -

1
6616 92 00 -- Of cotton pa [10%] -

6116 99 -- Of other textile materials:

1
6116 99 10 --- Of artificial fibers pa [10%] -

1
6116 99 90 --- Other pa [10%] -

6117 OTHER MADE UP CLOTHING

ACCESSORIES, KNITTED OR
CROCHETED; KNITTED OR
CROCHETED PARTS OF GARMENTS
OR OF CLOTHING ACCESSORIES

6117 10 - Shawls, scarves, mufflers, mantillas,

veils and the like:
u
1
6117 10 10 --- Of silk [10%] -

u
1
6117 10 20 --- Of wool [10%] -

u
1
6117 10 30 --- Of cotton [10%] -

u
1
6117 10 40 --- Of man-made fibers [10%] -

u
1
6117 10 90 --- Other [10%] -

2
[***]
6117 80 - Other accessories:

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) (3) (4) (5)
6117 80 10 --- Of silk 1
u [10%] -

6117 80 20 --- Of wool 1

u [10%] -

6117 80 30 --- Of cotton 1

u [10%] -

6117 80 40 --- Of man-made fibers 1

u [10%] -

6117 80 90 --- Other 1

u [10%] -

6117 90 00 - Parts 1
u [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
 CHAPTER 62
Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted
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

Std. Prefnl. Areas

(1) (2) (3) (4) (5)
6201 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:

1
6201 11 00 -- Of wool and fine animal hair u [10% or -
Rs. 385
per piece,
whichever
is higher]
2
6201 12 -- Of cotton: [10% or
-
Rs. 385
per piece,
whichever
is higher]
2
6201 12 10 --- Raincoats u [10% or -
Rs. 385
per piece,
whichever
is higher]
2
6201 12 90 --- Other u [10% or
-
Rs. 385
per piece,
whichever
is higher]
3
6201 13 -- Of man-made fibers: [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) (3) (4) (5)
1
6201 13 10 --- Raincoats u [10% or -
Rs. 320
per piece,
whichever
is higher]
1
6201 13 90 --- Other u [10% or -
Rs. 320
per piece,
whichever
is higher]
2
6201 19 -- Of other textile materials: [10%] -
2
6201 19 10 --- Of silk u [10%] -
2
6201 19 90 --- Of other textile fibers u [10%] -

- Other:
3
6201 91 00 -- Of wool or fine animal hair u [10% or -
Rs. 220
per piece,
whichever
is higher]
4
6201 92 00 -- Of cotton u [10% or -
Rs. 210
per piece,
whichever
is higher]
5
6201 93 00 -- Of man-made fibers u [10% or -
Rs. 180
per piece,
whichever
is higher]
6201 99 -- Of other textile materials:
6
6201 99 10 --- Of silk u [10%] -
6
6201 99 90 --- Other u [10%] -

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) (2) (3) (4) (5)

6202 - OVERCOATS, RAINCOATS,

CAR-COATS, CAPES, CLOAKS
AND SIMILAR ARTICLES:

6202 11 -- Of wool or fine animal hair:

1
6202 11 10 --- Coats u [10% or -
Rs. 385
per piece
whichever
is higher]
1
6202 11 90 --- Other u [10% or -
Rs. 385
per piece
whichever
is higher]
2
6202 12 00 -- Of cotton u [10% or -
Rs. 210
per piece,
whichever
is higher]
3
6202 13 00 -- Of man-made fibers u [10% or -
Rs. 385
per piece,
whichever
is higher]
6202 19 -- Of other textile materials:
4
6202 19 10` --- Coats of silk u [10%] -
4
6202 19 20 --- Coats of all other fibers u [10%] -
4
6202 19 90 --- Other u [10%] -

- Other:
5
6202 91 -- Of wool or fine animal hair: [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) (5)
1
6202 91 10 --- Wind and ski-jackets, wind- u [10% or -
cheaters Rs. 220
per piece,
whichever
is higher]
1
6202 91 90 --- Other u [10% or -
Rs. 220
per piece,
whichever
is higher]
6202 92 -- Of cotton:
2
6202 92 10 --- Wind and ski-jackets, wind- u [10% or -
cheaters Rs. 160
per piece,
whichever
is higher]
2
6202 92 90 --- Other u [10% or -
Rs. 160
per piece,
whichever
is higher]
6202 93 -- Of man-made fibers:
3
6202 93 10 --- Wind and ski-jackets, wind- u [10% or -
cheaters Rs. 220
per piece,
whichever
is higher]
3
6202 93 90 --- Other u [10% or -
Rs. 220
per piece,
whichever
is higher]
6202 99 -- Of other textile materials:

--- Of silk:
4
6202 99 11 ---- Wind and ski-jackets u [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) (3) (4) (5)
1
6202 99 19 ---- Other u [10%] -
1
6202 99 90 --- Other u [10%] -
6203 MEN'S OR BOYS' SUITS,
ENSEMBLES, JACKETS,
BLAZERS, TROUSERS, BIB AND
BRACE OVERALLS, BREECHES
AND SHORTS (OTHER THAN
SWIMWEAR)

- Suits:
2
6203 11 00 -- Of wool or fine animal hair u [10% or -
Rs. 1100
per piece,
whichever
is higher]
3
6203 12 00 -- Of synthetic fibers u [10% or -
Rs. 720
per piece,
whichever
is higher]
6203 19 -- Of other textile materials:
4
6203 19 10 --- Of cotton u [10% or -
Rs. 1110
per piece,
whichever
is higher]
4
6203 19 90 --- Other u [10% or -
Rs. 1110
per piece,
whichever
is higher]
- Ensembles:
5
[***]
6
6203 22 00 -- Of cotton u [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) (3) (4) (5)
1
6203 23 00 -- Of synthetic fibers u [10% or -
Rs. 145
per piece,
whichever
is higher]
2
[6203 29 -- -- Of other textile materials:

---- Of silk:

6203 29 11 ---- Khadi u 25% or -

Rs. 145
per piece,
whichever
is higher

6203 29 19 ---- Other u 25% or -

Rs. 145
per piece,
whichever
is higher

6203 29 90 --- Other u 25% or -

Rs. 145
per piece,
whichever
is higher

- Jackets and blazers:

6203 31 -- Of wool or fine animal hair: -

6203 31 10 --- Khadi u 25% or -

Rs. 815
per piece,
whichever
is higher

- Jackets and blazers:

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) (5)
1
6203 31 00 -- Of wool or fine animal hair u [10% or -
Rs. 815
per piece,
whichever
is higher]
2
6203 32 00 -- Of cotton u [10% or -
Rs. 440
per piece,
whichever
is higher]
3
6203 33 00 -- Of synthetic fibers u [10% or -
Rs. 320
per piece,
whichever
is higher]
6203 39 -- Of other textile materials:
4
[----- Of silk:
6203 39 11---- Khadi u 25% or -
Rs. 755
per piece,
whichever
is higher
6203 39 19---- Other u 25% or -]
Rs. 755
per piece,
whichever
is higher
5
6203 39 90 --- Other u [10% or -
Rs. 755
per piece,
whichever
is higher]
- Trousers, bib and brace
overalls, breeches
and shorts:

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) (3) (4) (5)
1
6203 41 00 -- Of wool or fine animal hair u [10% or -
Rs. 285
per piece,
whichever
is higher]
2
[6203 42-- -- Of cotton:
6203 42 10--- Handloom u 25% or -
Rs. 135
per piece,
whichever
is higher

6203 42 90--- Other u 25% or -]

Rs. 135
per piece,
whichever
is higher
3
6203 43 00 -- Of synthetic fibers u [10% or -
Rs. 110
per piece,
whichever
is higher]
6203 49 -- Of other textile materials:
4
6203 49 10 --- Of silk u [10% or -
Rs. 110
per piece,
whichever
is higher]
3
6203 49 90 --- Other u [10% or -
Rs. 110
per piece,
whichever
is higher]
6204 WOMEN'S OR GIRLS' SUITS,
ENSEMBLES, JACKETS,
BLAZERS, DRESSES, SKIRTS,
DIVIDED SKIRTS, TROUSERS,
BIB AND BRACE OVERALLS,
BREECHES AND SHORTS
(OTHER THAN SWIMWEAR)

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:
1
6204 11 00 -- Of wool of fine animal hair u [10% or -
Rs. 550
per piece,
whichever
is higher]
2
6204 12 00 -- Of cotton u [10%] -
3
6204 13 00 -- Of synthetic fibers u [10% or -
Rs. 550
per piece,
whichever
is higher]
6204 19 -- Of other textile materials:

--- Of silk:
4
6204 19 11 ---- Sequinned or beaded with u [10% or -
chattons or embroidered Rs. 500
per piece,
whichever
is higher]
4
6204 19 19 ---- Other u [10% or -
Rs. 500
per piece,
whichever
is higher]
4
6204 19 90 --- Of all other fibers u [10% or -
Rs. 500
per piece,
whichever
is higher]
- Ensembles:
5
6204 21 00 -- Of wool or fine animal hair u [10%] -
6204 22 -- Of cotton:
5
6204 22 10 --- Blouses combined with skirts, u [10%] -
trousers or shorts

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) (3) (4) (5)
1
6204 22 90 --- Other u [10%] -

6204 29 -- Of other textile materials:

--- Of silk:
2
[6204 29 12 ---- Khadi u 25% -]

3
6204 29 19 ---- Other u [10%] -
3
6204 29 90 --- Other u [10%] -

- Jackets and blazers:

4
[6204 31-- -- Of wool or fine animal hair:

6204 31 10 --- Khadi u 25% or -

Rs. 370
per piece,
whichever
is higher
6204 31 90 --- Other u 25% or -]
Rs. 370
per piece,
whichever
is higher
5
6204 32 00 -- Of cotton u [10% or -
Rs. 650
per piece,
whichever
is higher]
6
6204 33 00 -- Of synthetic fibers u [10% or -
Rs. 390
per piece,
whichever
is higher]
6204 39 -- Of other textile materials:

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 u 25% or -]
Rs. 350
per piece,
whichever
is higher
2
6204 39 19 ---- Other u [10% or -
Rs. 350
per piece,
whichever
is higher]
2
6204 39 90 --- Other u [10% or -
Rs. 350
per piece,
whichever
is higher]
- Dresses:
6204 41 -- Of wool or fine animal hair:
3
6204 41 10 --- House coats and like dresses u [10% or -
Rs. 145
per piece,
whichever
is higher]
3
6204 41 20 --- Blazers u [10% or -
Rs. 145
per piece,
whichever
is higher]
3
6204 41 90 --- Other u [10% or -
Rs. 145
per piece,
whichever
is higher]
6204 42 -- Of cotton:
4
6204 42 10 --- House coats and the like dresses u [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) (2) (3) (4) (5)
1 2
6204 42 20 --- [Handloom] u [10% or -
Rs. 116
per piece,
whichever
is higher]
1
6204 42 90 --- Other u [10% or -
Rs. 116
per piece,
whichever
is higher]
6204 43 -- Of synthetic fibers:
3
6204 43 10 --- House coats and the like u [10% or -
Rs. 145
per piece,
whichever
is higher]
3
6204 43 90 --- Other u [10% or -
Rs. 145
per piece,
whichever
is higher]
4
6204 44 00 -- Of artificial fibers u [10% or -
Rs. 145
per piece,
whichever
is higher]
6204 49 -- Of other textile materials:

--- Of silk:
5
6204 49 11 ---- House coats and the like u [10% or -
dresses Rs. 145
per piece,
whichever
is higher]
5
6204 49 19 ---- Other u [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) (3) (4) (5)
1
6204 49 90 --- Other u [10% or -
Rs. 145
per piece,
whichever
is higher]
- Skirts and divided skirts:
2
6204 51 00 -- Of wool or fine animal hair u [10% or -
Rs. 485
per piece,
whichever
is higher]
3
6204 52 00 -- Of cotton u [10%] -

3
6204 53 00 -- Of synthetic fibers u [10%] -

6204 59 -- Of other textile materials:

4
6204 59 10 --- Of silk u [10%] -
4
6204 59 90 --- Other u [10%] -

- Trousers, bib and brace

overalls, breeches and shorts:

6204 61 -- Of wool or fine animal hair:

5
6204 61 10 --- Trousers and shorts u [10% or -
Rs. 285
per piece,
whichever
is higher]
5
204 61 90 --- Other u [10% or -
Rs. 285
per piece,
whichever
is higher]
6
[6204 62 -- Of cotton:

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) (3) (4) (5)

6204 62 10 --- Handloom u 25% or

Rs. 135
per piece,
whichever
is higher

6204 62 90 --- Other u 25% or -]

Rs. 135
per piece,
whichever
is higher
1
6204 63 00 -- Of synthetic fibers u [10%] -

6204 69 -- Of other textile materials:

--- Of silk:
2
6204 69 11 ---- Sequinned or beaded or u [10% or -
embroidered Rs. 135
per piece,
whichever
is higher]
2
6204 69 19 ---- Other u [10% or -
Rs. 135
per piece,
whichever
is higher]
2
6204 69 90 --- Other u [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) (2) (3) (4) (5)

6205 MEN'S OR BOY'S SHIRTS

1
[***]
2
[6205 20- - Of cotton:

6205 20 10--- Handloom u 25% or -

Rs. 85 per
piece,
whichever
is higher
6205 20 90--- Other u 25% or -]
Rs. 85 per
piece,
whichever
is higher
3
6205 30 00 - Of man-made fibers u [10% or -
Rs. 120
per piece,
whichever
is higher]
6205 90 - Of other textile materials:
4
[-- Of silk:
---
6205 90 11 ---- Khadi u 25% or -
Rs. 95 per
piece,
whichever
is higher
6205 90 19 ---- Other u 25% or -]
Rs. 95 per
piece,
whichever
is higher
5
6205 90 90 --- Other u [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) (2) (3) (4) (5)

6206 WOMEN'S OR GIRL'S BLOUSES,

SHIRTS AND SHIRT-BLOUSES

6206 10 - Of silk or silk waste:

1
6206 10 10 --- Of silk u [10%] -

1
6206 10 90 --- Other u [10%] -
2
6206 20 00 - Of wool or fine animal hair u [10% or -
Rs. 135
per piece,
whichever
is higher]
3
[6206 30- - Of cotton:
6206 30 10 --- Handloom u 25% or -
Rs. 95 per
piece,
whichever
is higher
6206 30 90 --- Other u 25% or -]
Rs. 95 per
piece,
whichever
is higher
4
6206 40 00 - Of man-made fibers u [10% or -
Rs. 120
per piece,
whichever
is higher]
5
6206 90 00 - Of other textile materials u [10%] -

6207 MEN'S OR BOYS' SINGLETS

AND OTHER VESTS,
UNDERPANTS, BRIEFS,
NIGHTSHIRTS, PYJAMAS,
BATHROBES, DRESSING
GOWNS AND SIMILAR
ARTICLES

- Underpants and brifs:

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) (3) (4) (5)
1
6207 11 00 -- Of cotton u [10% or -
Rs. 28 per
piece,
whichever
is higher]
6207 19 -- Of other textile materials:
2
6207 19 10 --- Of synthetic fibers u [10% or -
Rs. 30 per
piece,
whichever
is higher]
3
6207 19 20 --- Of wool u [10% or -
Rs. 30 per
piece,
whichever
is higher]
3
6207 19 30 --- Of silk u [10% or -
Rs. 30 per
piece,
whichever
is higher]
4
[6207 19 90 --- Other u 25% or -
Rs. 30 per
piece,
whichever
is higher
- Night shirts and pajamas:

6207 21 -- Of cotton:
6207 21 10 --- Handloom u 25% -

6207 21 90 --- Other u 25% -

6207 22 00 -- Of man-made fibres u 25% -]

5
6207 29 00 -- Of other textile materials u [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:
1 -
6207 91 10 --- Dressing gowns and bathrobes u [10%]
1 -
6207 91 20 --- Under shirts other than hand u [10%]
printed

1 -
6207 91 90 --- Other u [10%]
2
[***]

6207 99 -- Of other textile materials:

--- Of silk:
3
6207 99 11 ---- Dressing gowns and bathrobes u [10% or -
Rs. 70 per
piece,
whichever
is higher]
3
6207 99 19 ---- Other u [10% or -
Rs. 70 per
piece,
whichever
is higher]
--- Of wool:
3
6207 99 21 ---- Dressing gowns and bathrobes u [10% or -
Rs. 70 per
piece,
whichever
is higher]
3
6207 99 29 ---- Other u [10% or -
Rs. 70 per
piece,
whichever
is higher]
3
6207 99 90 --- Other u [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) (2) (3) (4) (5)

6208 WOMEN'S OR GIRLS'

SINGLETS AND OTHER VESTS,
SLIPS, PETTICOATS, BRIEFS,
PANTIES, NIGHTDRESSES,
PYJAMAS, NÉGLIGÉS,
BATHROBES, DRESSING
GOWNS AND SIMILAR
ARTICLES

- Slips and petticoats:

1
6208 11 00 -- Of man-made fibers u [10% or -
Rs. 80 per
piece,
whichever
is higher]
6208 19 -- Of other textile materials:
2
6208 19 10 --- Of cotton other than hand u [10% or -
printed Rs. 60 per
piece,
whichever
is higher]
2
6208 19 90 --- Other u [10% or -
Rs. 60 per
piece,
whichever
is higher]
- Nightdresses and pyjamas:
3
[6208 21 -- Of cotton:

6208 21 10 --- Handloom u 25% -

6208 21 90 --- Other u 25% -]

4
6208 22 00 -- Of man-made fibers u [10%] -
6208 29 -- Of other textile materials:
5
6208 29 10 -- Of silk u [10%] -

3
6208 29 20 --- Of wool u [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) (3) (4) (5)
1
6208 29 90 --- Other u [10%] -
- Other:
6208 91 -- Of cotton:
2
6208 91 10 --- Dressing gowns and bathrobes u [10% or -
Rs. 95 per
piece,
whichever
is higher]
2
6208 91 90 --- Other u [10% or -
Rs. 95 per
piece,
whichever
is higher]
6208 92 -- Of man-made fibers:
3
6208 92 10 --- Dressing gowns and bathrobes u [10% or -
Rs. 65 per
piece,
whichever
is higher]
3
6208 92 90 --- Other u [10% or -
Rs. 65 per
piece,
whichever
is higher]
6208 99 -- Of other textile materials:
4
6208 99 10 --- Dressing gowns and bathrobes u [10%] -
of wool
4
6208 99 20 --- Dressing gowns and bathrobes u [10%] -
of silk
4
6208 99 90 --- Other u [10%] -

6209 BABIES' GARMENTS AND

CLOTHING ACCESSORIES

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) (2) (3) (4) (5)
1
[***]
2
[6209 20 - Of cotton:

6209 20 10 --- Handloom u 25% -

6209 20 90 --- Other u 25% -]

3
6209 30 00 - Of synthetic fibers u [10%] -

6209 90 - Of other textile materials:

3
6209 90 10 --- Of silk u [10%] -
3
6209 90 90 --- Other u [10%] -

6210 GARMENTS, MADE UP OF

FABRICS OF HEADING 5602,
5603, 5903, 5906 OR 5907

3
6210 10 00 - Of fabrics of heading 5602 or u [10%] -
5603

6210 20 - Other garments, of the type

described in subheadings 6201
11 to 6201 19:
4
6210 20 10 --- Outer garments, of rubberised u [10% or -
textile fabrics Rs. 365
per piece,
whichever
is higher]
4
6210 20 20 --- Outer garments, of fabrics u [10% or -
impregnated, coated, covered or Rs. 365
laminated with preparations of per piece,
cellulose derivatives and other whichever
piece, artificial plastic materials is higher]

4
6210 20 30 --- Outer garments, of fabrics u [10% or -
otherwise impregnated or Rs. 365
coated 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) (3) (4) (5)

1
6210 20 90 --- Other u [10% or -
Rs. 365
per piece,
whichever
is higher]
6210 30 - Other garments, of the type
described in subheadings 6202
11 to 6202 19:
2
6210 30 10 --- Outer garments, of fabrics u [10% or -
impregnated, coated, covered or Rs. 305
laminated with preparations of per piece,
cellulose derivatives and other whichever
piece, artificial plastic materials is higher]
2
6210 30 20 --- Outer garments, of rubberised u [10% or -
textile fabrics Rs. 305
per piece,
whichever
is higher]
2
6210 30 30 --- Outer garments, of fabrics u [10% or -
otherwise impregnated Rs. 305
per piece,
whichever
is higher]
2
6210 30 90 --- Other u [10% or -
Rs. 305
per piece,
whichever
is higher]
6210 40 - Other men's or boys' garments:
3
6210 40 10 --- Bullet proof jacket, bomb u [10% or -
disposal jacket and the like Rs. 65 per
piece,
whichever
is higher]
3
6210 40 90 --- Other u [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) (5)
1
6210 50 00 - Other women's or girls' u [10% or -
garments Rs. 65 per
piece,
whichever
is higher]
6211 TRACK SUITS, SKI SUITS AND
SWIMEAR; OTHER GARMENTS

- Swimwear:
2
6211 11 00 -- Men's or boys' u [10%] -
2
6211 12 00 -- Women's or girls' u [10%] -
2
6211 20 00 -- Ski suits u [10%] -

- Other garments, men's or boys':

3
[***]
4
6211 32 00 -- Of cotton u [10% or -
Rs. 135
per piece,
whichever
is higher]
4
6211 33 00 -- Of man-made fibers u [10% or -
Rs. 135
per piece,
whichever
is higher]
5
[6211 39-- -- Of other textile materials:
---- Of silk:
6211 39 11 ---- Handloom u 25% -
6211 39 19 ---- Other u 25% -

6211 39 90 --- Other u 25% -]

- Other garments, women's or
girls':

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
 (1) (2) (3) (4) (5)
1
[***]
6211 42 -- Of cotton:
2
6211 42 10 --- Kurta and salwar with or u [10% or -
without duppatta Rs. 135
per piece,
whichever
is higher]
2
6211 42 90 --- Other u [10% or -
Rs. 135
per piece,
whichever
is higher]
3
6211 43 00 -- Of man-made fibers: u [10% or -
Rs. 135
per piece,
whichever
is higher]
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 u 25% -

6211 49 29 ---- Other u 25% -]

6211 49 90 --- Other u 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) (3) (4) (5)
1
6212 10 00 - Brassieres u [10% or -
Rs. 30 per
piece,
whichever
is higher]
1
6212 20 00 - Girdles and panty-girdles u [10% or -
Rs. 30 per
piece,
whichever
is higher]
1
6212 30 00 - Corselettes u [10% or -
Rs. 30 per
piece,
whichever
is higher]
6212 90 - Other:
2
6212 90 10 --- Suspender belts, braces, u [10% or -
suspender garters and the like Rs. 30 per
piece,
whichever
is higher]
2
6212 90 90 --- Other u [10% or
Rs. 30 per
-
piece,
whichever
is higher]
6213 HANDKERCHIEFS
3
[***]
4
6213 20 00 - Of cotton u [10%] -

6213 90 - Other:
4
6213 90 10 --- Of man-made fibers u [10%] -

4
6213 90 90 --- Of other textile materials u [10%] -

6214 10 - Of silk or silk waste:

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) (3) (4) (5)
1
6214 10 10 --- Scarves of silk measuring 60 u [10% or -
cms or less Rs. 390
per piece,
whichever
is higher]
1
6214 10 20 --- Shawls, scarves (exceeding 60 u [10% or -
cms) and the like Rs. 390
per piece,
whichever
is higher]
2
[6214 10 30 --- Of handloom u 10% or -]
Rs. 390
per piece,
whichever
is higher
1
6214 10 90 --- Other u [10% or -
Rs. 390
per piece,
whichever
is higher]
6214 20 - Of wool or fine animal hair:
3
6214 20 10 --- Shawls u [10% or -
Rs. 180
per piece,
whichever
is higher]
4
[----- Scarves:
6214 20 21 ---- Khadi u 25% or -
Rs. 180
per piece,-
whichever
is higher
6214 20 29 ---- Other u 25% or -
Rs. 180
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)

---- Mufflers:

6214 20 31 ---- Khadi u 25% or

Rs. 180
per piece,-
whichever
is higher
6214 20 39---- --- Other u 25% or -]
Rs. 180
per piece,-
”;
whichever
is higher
1
6214 20 90 --- Other u [10% or -
Rs. 180
per piece,
whichever
is higher]
2
6214 30 00 - Of synthetic fibers u [10%] -
2
6214 40 00 - Of artificial fibers u [10%] -

6214 90 - Of other textile materials:

3
6214 90 10 --- Abrabroomal, cotton u [10% or -
Rs. 75 per
piece,
whichever
is higher]
--- Chadars, cotton:
3
6214 90 21 ---- Grey u [10% or -
Rs. 75 per
piece,
whichever
is higher]
3
6214 90 22 ---- White bleached u [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) (3) (4) (5)
1
6214 90 29 ---- Other u [10% or -
Rs. 75 per
piece,
whichever
is higher]
--- Odhani, cotton:

1
6214 90 31 ---- Grey u [10% or -
Rs. 75 per
piece,
whichever
is higher]
1
6214 90 32 ---- White bleached u [10% or -
Rs. 75 per
piece,
whichever
is higher]
1
6214 90 39 ---- Other u [10% or -
Rs. 75 per
piece,
whichever
is higher]
1
6214 90 40 --- Scarves, cotton u [10% or -
Rs. 75 per
piece,
whichever
is higher]
1
6214 90 50 --- Shawls, mufflers and the like, u [10% or -
of cotton Rs. 75 per
piece,
whichever
is higher]
1
6214 90 60 --- Shawls, mufflers and the like of u [10% or -
man-made fibers 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) (3) (4) (5)
1
6214 90 90 --- Other u [10% or -
Rs. 75 per
piece,
whichever
is higher]
6215 TIES, BOW AND CRAVATS

2
[6215 10- - Of silk or silk waste:

6215 10 10--- Khadi u 25% or

Rs. 55 per
piece,-
whichever
is higher
6215 10 90--- Other u 25% or
Rs. 55 per
piece,-
whichever
is higher]
3
6215 20 00 - Of man-made fibers u [10% or -
Rs. 55 per
piece,
whichever
is higher]
6215 90 - Of other textile materials:

3
6215 90 10 --- Of cotton u [10% or -
Rs. 55 per
piece,
whichever
is higher]
3
6215 90 90 ---- Other u [10% or
Rs. 55 per
piece,
whichever
is higher]
6216 GLOVES, MITTENS AND MITTS

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) (2) (3) (4) (5)

6216 00 - Gloves, mittens and mitts:

1
6216 00 10 --- Of cotton pa [10%] -

2
[6216 00 20 --- Of Handloom pa 10% -]

1
6216 00 90 --- Other pa [10%] -

6217 OTHER MADE UP CLOTHING

ACCESSORIES; PARTS OF
GARMENTS OR OF CLOTHING
ACCESSORIES, OTHER THAN
THOSE OF HEADING 6212

6217 10 - Accessories:
1
6217 10 10 --- For articles of apparel of cotton kg. [10%] -

1
6217 10 20 --- For articles of apparel of kg. [10%] -
synthetic fibers

1
6217 10 30 --- For articles of apparel of wool kg. [10%] -

1
6217 10 40 --- For articles of apparel of silk kg. [10%] -

1
6217 10 50 --- For articles of apparel of kg. [10%] -
regenerated fiber

1
6217 10 60 --- For articles of apparel of other kg. [10%] -
fibers

1
6217 10 70 --- Stockings, socks sockettes and kg. [10%] -
the like of cotton

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:

1
6217 90 10 --- Collar cuffs and the like of kg. [10%] -
cotton
1
6217 90 20 --- Of silk kg. [10%] -

1
6217 90 30 --- Of wool kg. [10%] -

1
6217 90 40 --- Separately presented removable kg. [10%] -
linings for raincoats and other

1
6217 90 90 --- Other kg. [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
 CHAPTER 63

Other Made Up Textile Articles; Sets; Worn Clothing and Worn Textile Articles; Rags

NOTES

1. Sub-Chapter I applies only to made up articles, of any textile fabric.

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
Tariff Description of goods Unit Rate of duty
Item
Std. Prefnl. Areas

(1) (2) (3) (4) (5)

I. OTHER MADE UP
TEXTILE ARTICLES
6301 BLANKETS AND
TRAVELLING RUGS
1
6301 10 00 -- Electric blankets u [10%] -
2
6301 20 00 -- Blankets (other than electric u [10% or Rs. -
blankets) and travelling rugs, 275 per piece,
of wool or fine animal hair whichever is
higher]
1
6301 30 00 - Blankets (other than electric u [10%] -
blankets) and travelling rugs,
of cotton
1
6301 40 00 - Blankets (other than electric u [10%] -
blankets) and travelling rugs,
of synthetic fibers
6301 90 - Other blankets and travelling
rugs:
1
6301 90 10 --- Jute blankets including u [10%] -
blankets of blended jute
1
6301 90 90 --- Other u [10%] -
6302 BED LINEN, TABLE LINEN,
TOILET LINEN AND KITCHEN
LINEN

6302 10 - Bed linen, knitted or

crocheted:
1
6302 10 10 --- Of cotton u [10%] -

1
6302 10 90 --- Other u [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)
- Other bed linen, printed:
1
[6302 21 -- Of Cotton
630221 10 -- Handloom kg. 10% or Rs. 108 -
per piece,
whichever is
higher
6302 21 90 -- Other kg. 10% or Rs. 108 -]
per piece,
whichever is
higher
2
6302 22 00 -- Of man-made fibers kg. [10%] -
2
6302 29 00 -- Of other textile materials kg. [10%] -
- Other bed linen:
3
6302 31 00 -- Of cotton kg. [10% or Rs. 96 -
per piece,
whichever is
higher]
2
6302 32 00 -- Of man-made fibers kg. [10%] -

2
6302 39 00 -- Of other textile materials kg. [10%] -

6302 40 -- Table linen, knitted or

crocheted:
2
6302 40 10 --- Of silk kg. [10%] -
2
6302 40 20 --- Of wool or fine animal hair kg. [10%] -
2
6302 40 30 --- Of cotton kg. [10%] -

2
6302 40 40 --- Of man-made fibers kg. [10%] -

6302 40 90 --- Other kg. [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)
- Other table linen:
1
[6302 51 -- Of cotton
6302 51 10 -- Handloom kg. 10% -
6302 51 90 -- Other kg. 10% -]
2
[***]
3
6302 53 00 -- Of man-made fibers kg. [10%] -

3
6302 59 00 -- Of other textile materials kg. [10%] -
4
[6302 60 -- Toilet linen and kitchen linen,
of terry towelling or similar
terry fabrics, of cotton
6302 60 10 -- Handloom kg. 10% -
6302 60 90 -- Other kg. 10% -]

5
[6302 91 -- Of cotton

6302 91 10 -- Handloom kg. 10% -

6302 91 90 -- Other kg. 10% -]

3
6302 93 00 -- Of man-made fibers kg. [10%] -

3
6302 99 00 -- Of other textile materials kg. [10%] -

6303 CURTAINS (INCLUDING

DRAPES) AND INTERIOR
BLINDS; CURTAIN OR BED
VALANCES

- Knitted or crocheted:
6
[***]

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) (2) (3) (4) (5)
1
6303 12 00 -- Of synthetic fibers kg. [10%] -
1
6303 19 00 -- Of other textile materials kg. [10%] -
-- Other:
1
6303 91 00 -- Of cotton kg. [10%] -
1
6303 92 00 -- Of synthetic fibers kg. [10%] -
6303 99 -- Of other textile materials:

1
6303 99 10 --- Silk shower curtains kg. [10%] -

1
6303 99 90 --- Other kg. [10%] -

6304 OTHER FURNISHING

ARTICLES, EXCLUDING
THOSE OF HEADING 9404

- Bedspreads:
1
6304 11 00 -- Knitted or crocheted u [10%] -
6304 19 -- Other:

1
6304 19 10 --- Bed sheets and bedcovers, of u [10%] -
cotton
1
6304 19 20 --- Bedspreads of silk u [10%] -
1
6304 19 30 --- Bed sheets and bedcovers of u [10%] -
man-made fibers
2
[630419 --- Bed sheets and bedcovers of u 10% -]
40 cotton, Handloom
1
6304 19 90 --- Other u [10%] -
3
[6304 20 - Bed nets, of warp knit fabrics u 10% -]
00 specified in Sub-heading
Note 1 to this Chapter

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) (2) (3) (4) (5)
- Other:
6304 91 -- Knitted or crocheted:
1
6304 91 10 --- Silk belt u [10%] -
1
6304 91 20 --- Woollen cushion cover u [10%] -
1
6304 91 90 --- Other u [10%] -
6304 92 -- Not knitted or crocheted, of
cotton:
2
[Counterpanes
6304 92 11 --- Of Handloom u 10% -
6304 92 19 --- Other u 10%
--- Napkins
6304 92 21 --- Of Handloom u 10%
6304 92 29 --- Other u 10%
--- Pillow case and pillow slip
6304 92 31 --- Of Handloom u 10% -
6304 92 39 --- Other u 10% -
--- Tablecloth and table cover
6304 92 41 --- Of Handloom u 10% -
6304 92 49 --- Other u 10% -]
1
6304 92 50 --- Terry towel u [10%] -
1
6304 92 60 --- Towels, other than terry u [10%] -
towel
1
6304 92 70 --- Mosquito nets u [10%] -
3
[Cushion covers
6304 92 81 --- Of Handloom u 10% -
6304 92 89 --- Other u 10% -
--- Other furnishing articles

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) (3) (4) (5)
6304 92 91 --- Of Handloom u 10% -
6304 92 99 --- Other u 10% -]
1
6304 93 00 -- Not knitted or crocheted, of u [10%] -
synthetic fibers

6304 99 -- Not knitted or crocheted, of

other textile material:
1
6304 99 10 --- Silk cushion covers u [10%] -
2
--- [Other
6304 99 91 --- Of silk, handloom u 10% -
6304 99 92 --- Of wool, handloom u 10% -
6304 99 99 --- Other u 10% -]
6305 SACKS AND BAGS, OF A
KIND USED FOR THE
PACKING OF GOODS

6305 10 - Of jute or of other textile

bast fibers of heading 5303:
1
6305 10 10 --- Jute bagging for raw cotton kg. [10%] -
1
6305 10 20 --- Jute corn (grains) sacks kg. [10%] -
1
6305 10 30 --- Jute hessian bags kg. [10%] -
1
6305 10 40 --- Jute sacking bags kg. [10%] -
1
6305 10 50 --- Jute wool sacks kg. [10%] -
1
6305 10 60 --- Plastic coated or paper cum kg. [10%] -
polythene lined jute bags and
sacks
1
6305 10 70 --- Paper laminated hessian jute kg. [10%] -
1
6305 10 80 --- Jute soil savers kg. [10%] -
1
6305 10 90 --- Other kg. [10%] -
1
6305 20 00 - Of cotton kg. [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).

7
(1) (2) (3) (4) (5)
- Of man-made textile
materials:
1
6305 32 00 -- Flexible intermediate bulk kg. [10%] -
containers
1
6305 33 00 -- Other, of polyethylene or kg. [10%] -
polypropylene strip or the
like
1
6305 39 00 -- Other kg. [10%] -
1
6305 90 00 - Of other textile materials kg. [10%] -

6306 TARPAULINS, AWNINGS

AND SUNBLINDS; TENTS;
SAILS FOR BOATS,
SAILBOARDS OR LAND
CRAFT; CAMPING GOODS

- Tarpaulins, awnings and

sunblinds:
2
[***]
1
6306 12 00 -- Of synthetic fibers kg. [10%] -
6306 19 -- Of other textile materials:
1
6306 19 10 --- Jute tarpaulins (including kg. [10%] -
DW tarpaulin)
1
6306 19 20 --- Blinds or awnings of coir kg. [10%] -
1
6306 19 30 --- Venetian or Austrian blinds kg. [10%] -
1
6306 19 90 --- Other kg. [10%] -
- Tents:
3
[***]
1
6306 22 00 -- Of synthetic fibers kg. [10%] -
1
6306 22 00 -- Of synthetic fibers kg. [10%] -
6306 29 -- Of other textile materials:

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
(1) (2) (3) (4) (5)
1
6306 29 10 --- Of jute kg. [10%] -

2 1
[6306 29 -- Other kg. [10%] --
90
3
[6306 40 - Pneumatic mattresses u 10% -
00
6306 90 - Other:
6306 90 10 --- Of cotton kg. 10% -
6306 90 90 --- Of other textile materials kg. 10% -]

6307 OTHER MADE UP

ARTICLES, INCLUDING
DRESS PATTERNS

6307 10 - Floor-cloths, dish-cloths,

dusters and similar
cleaning cloths:
1
6307 10 10 --- Of cotton kg. [10%] -
1
6307 10 20 --- Of man-made fibers kg. [10%] -

4
[6307 10 --- Of cotton, handloom kg. 10% -]
30
1
6307 10 90 --- Other kg. [10%] -
6307 20 - Life-jackets and life-belts:
1
6307 20 10 --- Of cotton kg. [10%] -
1
6307 20 90 --- Other kg. [10%] -
6307 90 - Other:
--- Dress materials hand
printed:
1
6307 90 11 ---- Of cotton kg. [10%] -

1
6307 90 12 ---- Of silk kg. [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 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) (2) (3) (4) (5)
1
6307 90 13 ---- Of man-made fibers kg. [10%] -
1
6307 90 19 ---- Other kg. [10%] -
1
6307 90 20 --- Made up articles of cotton kg. [10%] -
1
6307 90 90 --- Other kg. [10%] -
II. SETS
1
6308 00 00 SETS CONSISTING OF kg. [10%] -
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
1
6309 00 00 WORN CLOTHING AND kg. [10%] -
OTHER WORN ARTICLES

6310 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:
1
6310 10 10 --- Woollen rags kg. [10%] -

1
6310 10 20 --- Cotton rags kg. [10%] -

1
6310 10 30 --- Gunny cuttings kg. [10%] -
1
6310 10 90 --- Other kg. [10%] -
- Other:
1
6310 90 10 --- Woollen rags kg. [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) (2) (3) (4) (5)
1
6310 90 20 --- Cotton rags kg. [10%] -
1
6310 90 30 --- Gunny cuttings kg. [10%] -
1
6310 90 40 --- Synthetic rags kg. [10%] -

1
6310 90 90 --- Other kg. [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).

11
 SECTION XII
Footwear, Headgear, Umbrellas, Sun Umbrellas, Walking-Sticks, Seat-Sticks, Whips, Riding-Crops and
Parts Thereof; Prepared Feathers and Articles made Therewith; Artificial Flowers; Articles of Human
Hair
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
Standard Preferential
Areas
(1) (2) (3) (4) (5)
6401 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

6401 10 -- Footwear incorporating a protective

metal toe-cap:

6401 10 10 --- Of rubber pa 1

[35%] -

6401 10 90 --- Other pa 1

[35%] -

- Other footwear:
2
***
6401 92 --- Covering the ankle but not covering
the knee:

6401 92 10 --- Of rubber pa 1

[35%] -
6401 92 90 --- Other pa 1
[35%] -
6401 99 - Other:

6401 99 10 --- Of rubber pa 1

[35%] -
6401 99 90 --- Other pa 1
[35%] -
6402 OTHER FOOTWEAR WITH OUTER
SOLES AND UPPERS OF RUBBER OR
PLASTICS

- Sports footwear:

6402 12 --- Ski-boots, cross-country ski footwear

and snowboard boots:

6402 12 10 --- Of rubber pa 1

[35%] -
6402 12 90 --- Other pa 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 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) (2) (3) (4) (5)
6402 19 - Other:

6402 19 10 --- Of rubber pa 1

[35%] -
6402 19 90 --- Other pa 1
[35%] -
6402 20 - Footwear with upper straps or thongs
assembled to the sole by means of
plugs:

6402 20 10 --- Of rubber pa 1

[35%] -
6402 20 90 --- Other pa 1
[35%] -
2
***
- Other footwear:

6402 91 -- Covering the ankle:

6402 91 10 --- Of rubber pa 1

[35%] -
6402 91 90 --- Other pa 1
[35%] -
6402 99 -- Other:

6402 99 10 --- Of rubber pa 1

[35%] -
6402 99 90 --- Other pa 1
[35%] -
6403 FOOTWEAR WITH OUTER SOLES OF
RUBBER, PLASTICS, LEATHER OR
COMPOSITION LEATHER AND
UPPERS OF LEATHER

- Sports footwear:

6403 12 00 -- Ski-boots, cross-country ski footwear pa 1

[35%] -
and snowboard boots

6403 19 -- Other:

6403 19 10 --- With outer soles of leather pa 1

[35%] -
6403 19 20 --- With outer soles of rubber pa 1
[35%] -
6403 19 90 --- Other pa 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) (2) (3) (4) (5)
6403 20 - 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:

6403 20 11 ---- For men pa 1

[35%] -
6403 20 12 ---- For women pa 1
[35%] -
6403 20 13 ---- For children pa 1
[35%] -
6403 20 19 ---- Other

--- All leather, open toe:

6403 20 21 ---- For men pa 1

[35%] -
6403 20 22 ---- For women pa 1
[35%] -
6403 20 23 ---- For children pa 1
[35%] -
6403 20 29 ---- Others pa 1
[35%] -
6403 20 30 --- Of leather soles with embroidered pa 1
[35%] -
uppers

6403 20 40 --- Kolapuri chappals and similar pa 1

[35%] -
footwear

6403 20 90 --- Other pa 1

[35%] -
2
***
6403 40 00 - Other footwear, incorporating a pa 1
[35%] -
protective metal toe-cap

- Other footwear, with outer soles of

leather:

6403 51 -- Covering the ankle:

--- All leather shoes:

6403 51 11 ---- For men pa 1

[35%] -
6403 51 12 ---- For women pa 1
[35%] -
6403 51 13 ---- For children pa 1
[35%] -
6403 51 19 ---- Other pa 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 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) (2) (3) (4) (5)
6403 51 90 --- Other pa 1
[35%] -
6403 59 -- Other:

6403 59 10 --- For men pa 1

[35%] -
6403 59 20 --- For women pa 1
[35%] -
6403 59 30 --- For children pa 1
[35%] -
6403 59 90 --- Other pa 1
[35%] -
- Other footwear:

6403 91 --- Covering the ankle:

6403 91 10 --- Leather boots and other footwear with pa 1

[35%] -
rubber sole

6403 91 20 --- Leather footwear with plastic and pa 1

[35%] -
synthetic sole

6403 91 90 --- Other pa 1

[35%] -
6403 99 -- Other:

6403 99 10 --- Leather sandals with rubber sole pa 1

[35%] -
6403 99 20 --- Leather sandals with plastic or pa 1
[35%] -
synthetic sole

6403 99 90 --- Other pa 1

[35%] -
6404 FOOTWEAR WITH OUTER SOLES OF
RUBBER, PLASTICS, LEATHER OR
COMPOSITION LEATHER AND
UPPERS OF TEXTILE MATERIALS

- Footwear with outer soles of rubber

or plastics:

6404 11 -- Sports footwear; tennis shoes,

basketball shoes, gym shoes, training
shoes and the like:

6404 11 10 --- Of rubber sole with canvas upper pa 1

[35%] -
6404 11 20 --- Of rubber sole with leather cloth pa 1
[35%] -
uppers

6404 11 90 --- Other pa 1

[35%] -
6404 19 -- Other:

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) (2) (3) (4) (5)
6404 19 10 --- Of rubber sole with canvas upper pa 1
[35%] -
6404 19 20 --- Of rubber sole with leather cloth pa 1
[35%] -
uppers

6404 19 90 --- Other pa 1

[35%] -
6404 20 00 - Footwear with outer soles of leather or pa 1
[35%] -
composition leather

6405 OTHER FOOTWEAR

6405 10 00 - With uppers of leather or composition pa 1

[35%] -
leather

6405 20 00 - With uppers of textile materials pa 1

[35%] -
6405 90 00 - Other pa 1
[35%] -
6406 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
6406 10 - Uppers and parts thereof, other than
stiffeners:
2
6406 10 10 --- Embroidered uppers of textile kg. [20%] -
materials
2
6406 10 20 --- Leather uppers (prepared) kg. [20%] -
2
6406 10 30 --- Goat lining kg. [20%] -
2
6406 10 40 --- Sheep lining kg. [20%] -
2
6406 10 90 --- Other kg. [20%] -
3 2
[6406 20 00 - Outer soles and heels, of rubber or kg. [20%] -
plastics
6406 90 - Other:
2
6406 90 10 --- Of wood kg. [20%] -
2
6406 90 20 --- Leather parts other than soles and kg. [20%] -
prepared uppers

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) (2) (3) (4) (5)
6406 90 30 --- Leather soles kg. 1
[20%] -
6406 90 40 --- Gaiters, leggings and similar articles kg. 1
[20%] -
6406 90 50 --- Parts of gaiters, leggings and similar kg. 1
[20%] -
articles

6406 90 90 --- Other kg. 1

[20%] -]

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

Standard Preferential
Areas
(1) (2) (3) (4) (5)
6501 HAT-FORMS, HAT BODIES AND HOODS
OF FELT, NEITHER BLOCKED TO
SHAPE NOR WITH MADE BRIMS;
PLATEAUX AND MANCHONS
(INCLUDING SLIT MANCHONS), OF
FELT

6501 00 - Hat-forms, hat bodies and hoods of felt,

neither blocked to shape nor with made
brims; plateaux and manchons
(including slit manchons), of felt:
1
6501 00 10 --- Of cotton kg. [10%] -
1
6501 00 20 --- Of wool and fur felt kg. [10%] -
1
6501 00 90 --- Other kg. [10%] -
6502 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 - Hat-shapes, plaited or made by

assembling strips of any material,
neither blocked to shape, nor with made
brims, nor lined, nor trimmed
1
6502 00 10 --- Of cotton 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).

1
(1) (2) (3) (4) (5)
1
6502 00 20 --- Of wool kg. [10%] -
1
6502 00 90 --- Other kg. [10%] -
2
***
1
6504 00 00 HATS AND OTHER HEADGEAR, kg. [10%] -
PLAITED OR MADE BY ASSEMBLING
STRIPS OF ANY MATERIAL, WHETHER
OR NOT LINED OR TRIMMED

6505 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
3
[6505 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 - 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 --- Hair nets kg. Kg. 10% -
6505 00 90 --- Other kg. Kg. 10% -]
6506 OTHER HEADGEAR, WHETHER OR NOT
LINED OR TRIMMED

6506 10 - Safety headgear:

1
6506 10 10 --- Speed glass welding helmets or other u [10%] -
helmets meant for industrial use

1. Subs. by Act 22 of 2007, s. 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) (3) (4) (5)
1
6506 10 90 --- Other u [10%] -
- Other:
1
6506 91 00 -- Of rubber or of plastics Kg. [10%] -
2
***
1
6506 99 00 -- Of other materials Kg. [10%] -
1
6507 00 00 HEAD-BANDS, LININGS, COVERS, HAT Kg. [10%] -
FOUNDATIONS, HAT FRAMES, PEAKS
AND CHINSTRAPS, FOR HEADGEAR

1. Subs. by Act 22 of 2007, s. 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
 CHAPTER 66

Umbrellas, Sun Umbrellas, Walking-Sticks, Seat-Sticks, Whips, Riding-Crops and Parts Thereof

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

Standard Preferential
Areas
(1) (2) (3) (4) (5)
6601 UMBRELLAS AND SUN UMBRELLAS
(INCLUDING WALKING-STICK
UMBRELLAS, GARDEN UMBRELLAS
AND SIMILAR UMBRELLAS)
1
6601 10 00 - Garden or similar umbrellas u [10%] -
- Other:
1
6601 91 00 -- Having a telescopic shaft u [10%] -
1
6601 99 00 -- Other u [10%] -
1
6602 00 00 WALKING-STICKS, SEAT-STICKS, u [10%] -
WHIPS, RIDING CROPS AND THE LIKE

6603 PARTS, TRIMMINGS AND ACCESSORIES

OF ARTICLES OF HEADING 6601 OR 6602
2
***
1
6603 20 00 - Umbrella frames, including frames kg. [10%] -
mounted on shafts (sticks)
6603 90 - 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) (2) (3) (4) (5)
1
6603 90 10 --- Umbrella ribs kg. [10%] -
1
6603 90 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
 CHAPTER 67

Prepared Feathers And Down And Articles Made of Feathers or of Down; Artificial Flowers; Articles of
Human Hair

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

Standard Preferential
Areas
(1) (2) (3) (4) (5)
6701 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):
1
6701 00 10 --- Feather dusters kg. [10%] -
1
6701 00 90 --- Other kg. [10%] -
6702 ARTIFICIAL FLOWERS, FOLIAGE AND
FRUIT AND PARTS THEREOF;
ARTICLES MADE OF ARTIFICIAL
FLOWERS, FOLIAGE OR FRUIT

6702 10 - Of plastics:
2
6702 10 10 --- Decorative plants kg. [20%] -
2
6702 10 90 --- Other kg. [20%] -
6702 90 - Of other materials:
2
6702 90 10 --- Of jute kg. [20%] -
2
6702 90 90 --- Other kg. [20%] -
6703 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
6703 00 - 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:
1
6703 00 10 --- Human hair, dressed, thinned, bleached kg. [10%] -
or otherwise worked
1
6703 00 20 --- Wool or other animal hair or other kg. [10%] -
textile materials, prepared for use in
making wigs or the like
6704 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:

6704 11 00 -- Complete wigs kg. 1

[10%] -
6704 19 -- Other:

6704 19 10 --- Hair nets kg. 1

[10%] -
6704 19 90 --- Other kg. 1
[10%] -
6704 20 - Of human hair:

6704 20 10 --- Wigs kg. 1

[10%] -
6704 20 20 --- Hair nets kg. 1
[10%] -
6704 20 90 --- Other kg. 1
[10%] -
6704 20 00 - 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).

3
 SECTION XIII

Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials; Ceramic Products; Glass and
Glassware

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
(1) (2) (3) (4) (5)
1
6801 00 00 SETTS, CURBSTONES AND kg. [10%] -
FLAGSTONES, OR NATURAL STONE
(EXCEPT SLATE)

6802 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)
2
6802 10 00 - Tiles, cubes and similar articles, kg. [40%] -
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:
2
6802 21 10 --- Marble blocks or tiles kg. [40%] -
2
6802 21 20 --- Marble monumental stone kg. [40%] -
2
6802 21 90 --- Other kg. [40%] -
3
***
6802 23 -- Granite:
2
6802 23 10 --- Granite blocks or tiles kg. [40%] -
2
6802 23 90 --- Other kg. [40%] -
2
6802 29 00 -- Other stone kg. [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) (2) (3) (4) (5)
- Other:
1
6802 91 00 -- Marble, travertine and alabaster kg. [40%] -
1
6802 92 00 -- Other calcareous stone kg. [40%] -
1
6802 93 00 -- Granite kg. [40%] -
2
6802 99 00 -- Other stone kg. [10%] -
2
6803 00 00 WORKED SLATE AND ARTICLES OF kg. [10%] -
SLATE OR OF AGGLOMERATED SLATE

6804 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
2
6804 10 00 - Millstones and grindstones for milling, kg. [10%] -
grinding or pulping
- Other millstones, grindstones, grinding
wheels and the like:
6804 21 -- Of agglomerated synthetic or natural
diamond:
2
6804 21 10 --- Diamond impregnated wheels kg. [10%] -
2
6804 21 90 --- Other kg. [10%] -
6804 22 -- Of other agglomerated abrasives or of
ceramics:
2
6804 22 10 --- Grinding wheels of synthetic abrasives kg. [10%] -
2
6804 22 20 --- Grinding wheels of other materials kg. [10%] -
2
6804 22 90 --- Other kg. [10%] -
6804 23 -- Of natural stone:
2
6804 23 10 --- Grinding wheels made of natural stone kg. [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)

1
6804 23 90 --- Other kg. [10%] -

6804 30 - Hand sharpening or polishing stones:

1
6804 30 10 --- Polishing stones kg. [10%] -

1
6804 30 20 --- Sharpening stones kg. [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:

1
6805 10 10 --- Abrasive cloth kg. [10%] -

1
6805 10 90 --- Other kg. [10%] -

6805 20 - On a base of paper or paperboard only:

1
6805 20 10 --- Emery or corundum coated paper kg. [10%] -

1
6805 20 20 --- Flint coated paper kg. [10%] -

1
6805 20 30 --- Glass or sand coated paper kg. [10%] -

1
6805 20 40 --- Other abrasive paper kg. [10%] -

1
6805 20 90 --- Other kg. [10%] -

1
6805 30 00 - On a base of other materials 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).

4
(1) (2) (3) (4) (5)
6806 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
1
6806 10 00 - Slag wool, rock wool and similar kg. [10%] -
mineral wools (including intermixtures
thereof), in bulk, sheets or rolls
1
6806 20 00 - Exfoliated vermiculite, expanded clays, kg. [10%] -
foamed slag and similar expanded
mineral materials
1
6806 90 00 - Other kg. [10%] -
6807 ARTICLES OF ASPHALT OR OF
SIMILAR MATERIAL (FOR EXAMPLE,
PETROLEUM BITUMEN OR COAL TAR
PITCH)

6807 10 - In-rolls:
1
6807 10 10 --- Tar felt roofing kg. [10%] -
1
6807 10 90 --- Other kg. [10%] -
6807 90 - Other:
1
6807 90 10 --- Tar felt roofing kg. [10%] -
1
6807 90 90 --- Other kg. [10%] -
1
6808 00 00 PANELS, BOARDS, TILES, BLOCKS AND kg. [10%] -
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

5
(1) (2) (3) (4) (5)
6809 ARTICLES OF PLASTER OR OF
COMPOSITIONS BASED ON PLASTER

- Boards, sheets, panels, tiles and similar

articles, not ornamented:
1
6809 11 00 -- Faced or reinforced with paper or kg. [10%] -
paperboard only
1
6809 19 00 -- Other kg. [10%] -
1
6809 90 00 - Other articles kg. [10%] -
6810 ARTICLES OF CEMENT, OF CONCRETE
OR OF ARTIFICIAL STONE, WHETHER
OR NOT REINFORCED

- Tiles, flagstones, bricks and similar

articles:
6810 11 -- Building blocks and bricks:
1
6810 11 10 --- Cement bricks kg. [10%] -
1
6810 11 90 --- Other kg. [10%] -
6810 19 -- Other:
1
6810 19 10 --- Cement tiles for mosaic kg. [10%] -
1
6810 19 90 --- Other kg. [10%] -
- Other articles:
1
6810 91 00 -- Prefabricated structural components for kg. [10%] -
building or civil engineering
6810 99 -- Other:
1
6810 99 10 --- Concrete boulder kg. [10%] -
1
6810 99 90 --- Other kg. [10%] -
6811 ARTICLES OF ASBESTOS-CEMENT, OF
CELLULOSE FIBER-CEMENT OR THE
LIKE
2
[6811 40 -- Containing asbestos:
1
6811 40 10 -- Asbestos-cement sheets 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. 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) (2) (3) (4) (5)
1
6811 40 20 -- Asbestos-cement tiles kg. [10%] -
1
6811 40 90 -- Other kg. [10%] -
-- Not containing asbestos:
1
6811 81 00 -- Corrugated sheets kg. [10%] -
1
6811 82 00 -- Other sheets, panels, tiles and similar kg. [10%] -
articles
2
[6811 89 -- Other articles:
6811 89 10 --- Tubes, pipes and tube or pipe fittings kg. 10% -
6811 89 90 --- Other kg. 10% -]
6812 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
3 1
[6812 80 00 - Of crocidolite kg. [10%] -
- Other:
1
6812 91 00 -- Clothing, clothing accessories, footwear kg. [10%] -
and headgear
6812 92 -- Paper, millboard and felt:
--- Millboard:
1
6812 92 11 ---- Asbestos kg. [10%] -
1
6812 92 19 ---- Other kg. [10%] -
1
6812 92 90 --- Other kg. [10%] -
1
6812 93 00 -- Compressed asbestos fiber jointing, in kg. [10%] -
sheets or rolls

1. Subs. by Act 22 of 2007, s. 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) (2) (3) (4) (5)
6812 99 -- Other:
--- Lagging compounds:
1
6812 99 11 ---- Asbestos kg. [10%] -
1
6812 99 19 ---- Other kg. [10%] -
--- Asbestos packing joints and gaskets:
1
6812 99 21 ---- Packing joints kg. [10%] -
1
6812 99 22 ---- Gaskets kg. [10%] -
1
6812 99 90 --- Other kg. [10%] -]
2
6813 FRICTION MATERIAL AND ARTICLES [15%]
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
3
[6813 20 - Containing asbestos:
6813 20 10 --- Brake lining and pads kg. 15% -
6813 20 90 --- Asbestos friction materials kg. 15%
Not containing asbestos:
6813 81 00 -- Brake linings and pads kg. 15%
6813 89 00 -- Other kg. 15% -]
6814 WORKED MICA AND ARTICLES OF
MICA, INCLUDING AGGLOMERATED
OR RECONSTITUTED MICA, WHETHER
OR NOT ON A SUPPORT OF PAPER,
PAPERBOARD OR OTHER MATERIALS

6814 10 - 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) (2) (3) (4) (5)
1
6814 10 10 --- Cut mica condenser films or plates kg. [10%] -
1
6814 10 20 --- Sheets and strips cut to shape kg. [10%] -
1
6814 10 30 --- Washers and discs kg. [10%] -
1
6814 10 90 --- Other kg. [10%] -
6814 90 - Other:
1
6814 90 10 --- Mica stacked units kg. [10%] -
1
6814 90 20 --- Silvered mica, capacitor plates or kg. [10%] -
silvered
1
6814 90 30 --- Micanite and all sorts of built up mica kg. [10%] -
1
6814 90 40 --- Micapaper or reconstituted mica paper kg. [10%] -
1
6814 90 50 --- Moulded glass bonded or glass bonded kg. [10%] -
mica
1
6814 90 60 --- Mica bricks kg. [10%] -
1
6814 90 90 --- Other kg. [10%] -
6815 ARTICLES OF STONE OR OF OTHER
MINERAL SUBSTANCES (INCLUDING
CARBON FIBERS, ARTICLES OF
CARBON FIBERS AND ARTICLES OF
PEAT), NOT ELSEWHERE SPECIFIED OR
INCLUDED
6815 10 - Non-electrical articles of graphite or
other carbon:
1
6815 10 10 --- Graphite filter candle kg. [10%] -
1
6815 10 20 --- Non-electrical articles of graphite kg. [10%] -
1
6815 10 90 --- Other kg. [10%] -
1
6815 20 00 - Article of peat kg. [10%] -
- Other articles:
1
6815 91 00 -- Containing magnesite, dolomite or kg. [10%] -
chromite
6815 99 -- Other:
1
6815 99 10 --- Bricks and tiles of fly ash kg. [10%] -
1
6815 99 20 --- Sanitary wares, kitchen wares and other kg. [10%] -
made up articles of fly ash
1
6815 99 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).

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

Std. Prefnl. Areas

(1) (2) (3) (4) (5)

I. GOODS OF SILICEOUS FOSSIL
MEALS OR OF SIMILAR
SILICEOUS EARTHS, AND
REFRACTORY GOODS
6901 BRICKS, BLOCKS, TILES AND OTHER
CERAMIC GOODS OF SILICEOUS
FOSSIL MEALS (FOR EXAMPLE,
KIESELGUHR, TRI-POLITE OR
DIATOMITE) OR OF SIMILAR
SILICEOUS EARTHS

1
 (1) (2) (3) (4) (5)
6901 00 - Bricks, blocks, tiles and other ceramic
goods of siliceous fossil meals (for
example, kieselguhr, tri-polite or
diatomite) or of similar siliceous
earths:
1
6901 00 10 --- Bricks mt [10%] -

1
6901 00 20 --- Blocks mt [10%] -

1
6901 00 30 --- Tiles mt [10%] -

1
6901 00 90 --- Other mt [10%] -

6902 REFRACTORY BRICKS, BLOCKS, TILES

AND SIMILAR REFRACTORY CERAMIC
CONSTRUCTIONAL GOODS, OTHER
THAN THOSE OF SILICEOUS FOSSIL
MEALS OR SIMILAR SILICEOUS
EARTHS

6902 10 - Containing by weight, singly or

together, more than 35% of the
elements Mg, Ca or Cr, expressed as
MgO, CaO or Cr2O3:
1
6902 10 10 --- Magnesite bricks and shapes mt [10%] -

1
6902 10 20 --- Chrome magnesite bricks mt [10%] -

1
6902 10 30 --- Magnesite chrome bricks and shapes mt [10%] -
1
6902 10 40 --- Magnesia carbon bricks and shapes mt [10%] -

1
6902 10 50 --- Direct bonded basic bricks and shapes mt [10%] -

1
6902 10 90 --- Other mt [10%] -
6902 20 - Containing by weight, singly or
together, more than 35% of the
elements Mg, Ca or Cr, expressed as
MgO, CaO or Cr2O3:

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)
1
6902 20 10 --- Silica bricks and shapes mt [10%] -

1
6902 20 20 --- High alumina bricks and shapes mt [10%] -

1
6902 20 30 --- Alumina carbon bricks and shapes mt [10%] -

1
6902 20 40 --- Silicon Carbide bricks and shapes mt [10%] -

1
6902 20 50 --- Mullite bricks mt [10%] -

1
6902 20 90 --- Other mt [10%] -

6902 90 - Other:

1
6902 90 10 --- Fire clay bricks and shapes mt [10%] -

1
6902 90 20 --- Graphic bricks and shapes mt [10%] -

1
6902 90 30 --- Vermiculite insulation bricks mt [10%] -

1
6902 90 40 --- Clay graphite stopper heads mt [10%] -

1
6902 90 90 --- Other mt [10%] -

6903 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
1
6903 10 - Containing by wright more than 50% of mt [10%] -
graphite or other carbon or of a
mixture of these products:

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)
1
6903 10 10 --- Magnesia carbon bricks, shapes and mt [10%] -
graphetised alumina
1
6903 10 90 --- Other mt [10%] -

6903 20 - Containing by weight more than 50%

of alumina (Al2O3) or of a mixture or
compound of alumina and of silica
(SiO2)
1
6903 20 10 --- Silicon carbide crucibles mt [10%] -
1
6903 20 90 --- Other: mt [10%] -
6903 90 - Other:
1
6903 90 10 --- Zircon or zircon-mullite refractorires mt [10%] -

1
6903 90 20 --- Basalt tiles mt [10%] -

1
6903 90 30 --- Ceramic fibers mt [10%] -

1
6903 90 40 --- Monolithics or castables (fire-clay, mt [10%] -
basic, silica, high alumina, insulating)

6903 90 90 --- Other

II. OTHER CERAMIC PRODUCTS
6904 CERAMIC BUILDING BRICKS,
FLOORING BLOCKS, SUPPORT OR
FILLER TILES AND THE LIKE
1
904 10 00 - Building bricks Tu [10%] -

1
6904 90 00 - Other mt [10%] -

2
6905 ROOFING TILES, CHIMNEY-POTS, COWLS, [15%]
CHIMNEY LINERS, ARCHITECTURAL
ORNAMENTS AND OTHER CERAMIC
CONSTRUCTIONAL GOODS

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)
1
6905 10 00 - Roofing tiles mt [15%] -

1
6905 90 00 - Other mt [15%] -

2
6906 00 00 CERAMIC PIPES, CONDUITS, mt [15%] -
GUTTERING AND PIPE FITTINGS

1
6907 UNGLAZED CERAMIC FLAGS AND [15%]
PAVING, HEARTH OR WALL TILES;
UNGLAZED CERAMIC MOSAIC CUBES
AND THE LIKE, WHETHER OR NOT ON
A BACKING

6907 10 - 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:
1
6907 10 10 --- Vetrified tiles, whether polished or not m2 [15%] -

1
6907 10 90 --- Other m2 [15%] -

6907 90 - Other

1
6907 90 10 --- Vetrified tiles, whether polished or not m2 [15%] -
1
6907 90 90 --- Other m2 [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 for laboratory,
chemical or other technical uses:

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)
1
6909 11 00 -- Of porcelain or china kg. [10%] -
6909 12 00 -- Articles having a hardness equivalent
to 9 or more on the Mohs scale
6909 19 - Other:
1
6909 19 10 --- Ceramic filter candle kg. [10%] -
1
6909 19 90 --- Other kg. [10%] -
1
6909 19 00 --- Other kg. [10%] -
6910 CERAMIC SINKS, WASH BASINS,
WASH BASIN PEDESTALS, BATHS,
BIDETS, WATER CLOSET PANS,
FLUSHING CISTERNS, URINALS AND
SIMILAR SANITARY FIXTURES
1
6910 10 00 - Of porcelain or china kg. [10%] -
1
6910 90 00 - Other kg. [10%] -
6911 TABLEWARE, KITCHENWARE,
OTHER HOUSEHOLD ARTICLES AND
TOILET ARTICLES, OF PORCELAIN
OR CHINA
6911 10 - Tableware and kitchenware:
- Tableware:

2
6911 10 11 ---- Of bone china and soft porcelain kg. [20%] -

2
6911 10 19 ---- Other kg. [20%] -

--- Kitchenware:
2
6911 10 21 ---- Of Bone china and soft porcelain kg. [20%] -
2
6911 10 29 ---- Other kg. [20%] -
6911 90 - Other:
1
6911 90 10 --- Toilet articles kg. [10%] -
2
6911 90 20 --- Water filters of a capacity not kg. [20%] -
exceeding 40 litres
2
6911 90 90 --- Other kg. [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) (2) (3) (4) (5)
6912 CERAMIC TABLEWARE,
KITCHENWARE, OTHER HOUSEHOLD
ARTICLES AND TOILET ARTICLES,
OTHER THAN OF PORCELAIN OR
CHINA

6912 00 - Ceramic tableware, kitchenware,

other household articles and toilet
articles, other than of porcelain or
china:
1
6912 00 10 --- Tableware kg. [20%] -

1
6912 00 20 --- Kitchenware kg. [20%] -

2
6912 00 30 --- Toilet articles kg. [10%] -

1
6912 00 40 --- Clay articles kg. [20%] -
1
6912 00 90 --- Other kg. [20%] -

6913 STATUETTES AND OTHER

ORNAMENTAL CERAMIC ARTICLES
2
6913 10 00 - Of porcelain or china: kg. [10%] -

2
6913 90 00 - Other kg. [10%] -
2
6914 OTHER CERAMIC ARTICLES kg. [10%] -
2
6914 10 00 - Of porcelain or china kg. [10%] -
2
6914 90 00 - Other kg. [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

Std. Prefnl. Areas

(1) (2) (3) (4) (5)

7001 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:
3
7001 00 10 --- Cullet and other waste and scrap of kg. [10%] -
glass
3
7001 00 20 --- Enamel glass in the mass kg. [10%] -

3
7001 00 90 --- Other kg. [10%] -

7002 GLASS IN BALLS (OTHER THAN

MICROSPHERES OF HEADING 7018),
RODS OR TUBES, UNWORKED
3
7002 10 00 - Balls kg. [10%] -

7002 20 - Rods:

3
7002 20 10 --- Enamel glass rods kg. [10%] -

3
7002 20 90 --- Other kg. [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)

1
7002 31 00 -- Of fused quartz or other fused silica kg. [10%] -

1
7002 32 00 -- Of other glass having a linear kg. [10%] -
coefficient of expansion not
exceeding 5 x 10-6 per Kelvin within a
temperature range of 0ºC to 300ºC
1
7002 39 00 -- Other kg. [10%] -

7003 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:

7003 12 -- Coloured throughout the mass (body-

tinted), opacified, flashed or having
an absorbent, reflecting or non-
reflecting layer:
1
7003 12 10 --- Tinted m2 [10%] -

1
7003 12 90 --- Other m2 [10%] -

7003 19 -- Other:

1
7003 19 10 --- Tinted m2 [10%] -

1
7003 19 90 --- Other m2 [10%] -

7003 20 - Wired sheets:

1
7003 20 10 --- Tinted m2 [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)

1
7003 20 90 --- Other m2 [10%] -

7003 30 - Profiles:

1
7003 30 10 --- Tinted m2 [10%] -

1
7003 30 90 --- Other m2 [10%] -

7004 DRAWN GLASS AND BLOWN GLASS,

IN SHEETS, WHETHER OR NOT
HAVING AN ABSORBENT,
REFLECTING OR NON- REFLECTING
LAYER, BUT NOT OTHERWISE
WORKED

7004 20 - Glass, coloured throughout the mass

(body-tinted), opacified, flashed or
having an absorbent, reflecting or
non-reflecting layer:
--- Window glass (sheet glass):
1
7004 20 11 ---- Tinted m2 [10%] -

1
7004 20 19 ---- Other m2 [10%] -

--- Other:

1
7004 20 91 ---- Tinted m2 [10%] -

1
7004 20 99 ---- Other m2 [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)

1
7004 90 11 ---- Tinted m2 [10%] -

1
7004 90 19 ---- Other m2 [10%] -

--- Other:

1
7004 90 91 ---- Tinted m2 [10%] -

1
7004 90 99 ---- Other m2 [10%] -

7005 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
7005 10 - Non-wired glass, having an absorbent,
reflecting or non-reflecting layer:
1
7005 10 10 --- Tinted m2 [10%] -

1
7005 10 90 --- Other m2 [10%] -

- Other non-wired glass:

7005 21 -- Coloured throughout the 2[mass
(body tinted), opacified], flashed or
merely surface ground:
1
7005 21 10 --- Tinted m2 [10%] -

1
7005 21 90 --- Other m2 [10%] -

7005 29 -- Other:

1
7005 29 10 --- Tinted m2 [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)

1
7005 29 90 --- Other m2 [10%] -

7005 30 - Wired glass:

1
7005 30 10 --- Tinted m2 [10%] -

1
7005 30 90 --- Other m2 [10%] -

7006 00 00 GLASS OF HEADING 7003, 7004 OR

7005, BENT, EDGE-WORKED,
ENGRAVED, DRILLED, ENAMELLED
OR OTHERWISE WORKED, BUT NOT
FRAMED OR FITTED WITH OTHER
MATERIALS

7007 SAFETY GLASS, CONSISTING OF

TOUGHENED (TEMPERED) OR
LAMINATED GLASS

- Toughened (tempered) safety glass:

2
7007 11 00 -- Of size and shape suitable for kg. [15%] -
incorporation in vehicles, aircraft,
spacecraft or vessels
2
7007 19 00 --- Other kg. [15%] -

- Laminated safety glass:

7007 21 -- Of size and shape suitable for
incorporation in vehicles, aircraft,
spacecraft or vessels:
2
7007 21 10 --- Bullet proof glass kg. [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)

1
7007 21 90 --- Other kg. [15%] -

1
7007 29 00 --- Other m2 [15%] -

7008 MULTIPLE-WALLED INSULATING

UNITS OF GLASS

7008 00 - Multiple-walled insulating units of

glass:
1
7008 00 10 --- Glazed glass, double walled kg. [10%] -

1
7008 00 20 --- Glazed glass, multiple walled kg. [10%] -

1
7008 00 90 --- Other kg. [10%] -

2
7009 GLASS MIRRORS, WHETHER OR NOT [15%]
FRAMED, INCLUDING REAR-VIEW
MIRRORS

7009 10 - Rear-view mirrors for vehicles:

2
7009 10 10 --- Prismatic rear-view mirror for kg. [15%] -
vehicles

2
7009 10 90 --- Other kg. [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 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
1
7010 10 00 - Ampoules kg. [10%] -

1
7010 20 00 - Stoppers, lids and other closures kg. [10%] -

1
7010 90 00 - Other kg. [10%] -

7011 GLASS ENVELOPES (INCLUDING BULBS AND

TUBES), OPEN, AND GLASS PARTS THEREOF,
WITHOUT FITTINGS, FOR ELECTRIC LAMPS,
CATHODE-RAY TUBES OR THE LIKE

1
7011 10 - For electric lighting: kg. [10%] -

1
7011 10 10 --- Glass envelopes for fluorescent lamps kg. [10%] -

1
7011 10 20 --- Glass envelopes for filament lamps kg. [10%] -

1
7011 10 90 --- Other kg. [10%] -

1
7011 20 00 - For cathode-ray tubes kg. [10%] -
7011 90 - Other:
1
7011 90 10 --- Glass envelopes for electronic valves kg. [10%] -

1
7011 90 90 --- Other kg. [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) (2) (3) (4) (5)

1
[***]
2
[7013 GLASSWARE OF A KIND USED FOR TABLE,
KITCHEN, TOILET, OFFICE, INDOOR
DECORATION OR SIMILAR PURPOSES
(OTHER THAN THAT OF HEADING 7010 OR
7018)
3
7013 10 00 -- Of glass-- ceramics kg. [20%] -

-- Stemware drinking glasses, other than of

glass--ceramics:
3
7013 22 00 -- Of lead crystal kg. [20%] -

3
7013 28 00 -- Other kg. [20%] -

-- Other drinking glasses, other than of glass-

ceramics:
3
7013 33 00 -- Of lead crystal kg. [20%] -

3
7013 37 00 -- Other kg. [20%] -

-- Glassware of a kind used for table (other

than drinking glasses) or kitchen purposes,
other than of glass--ceramics:

3
7013 41 00 -- Of lead crystal kg. [20%] -

3
7013 42 00 -- Of glass having a linear coefficient of kg. [20%] -
expansion not exceeding 5 x 106 per Kelvin
within a temperature range of 0 ° C to 300 °C
3
7013 49 00 -- Other kg. [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:
1
7013 91 00 -- Of lead crystal kg. [20%] -
1
7013 99 00 -- Other kg. [20%] -

7014 SIGNALLING GLASSWARE AND OPTICAL

ELEMENTS OF GLASS (OTHER THAN THOSE
OF HEADING 7015), NOT OPTICALLY
WORKED

7014 00 - Signalling glassware and optical elements of

glass (other than those of heading 7015), not
optically worked:
2
7014 00 10 --- Signalling glassware kg. [10%] -

2
7014 00 20 --- Optical elements kg. [10%] -

7015 CLOCK OR WATCH GLASSES AND SIMILAR

GLASSES, GLASSES FOR NON-CORRECTIVE
OR CORRECTIVE OR CORRECTIVE
SPECTACLES, CURVED, BENT, HOLLOWED
OR THE LIKE, NOT OPTICALLY WORKED;
HOLLOW GLASS SPHERES AND THEIR
SEGMENTS, FOR THE MANUFACTURE OF
SUCH GLASSES

7015 10 - Glasses for corrective spectacles:

2
7015 10 10 --- Ophthalmic rough blanks kg. [10%] -
2
7015 10 20 --- Flint button kg. [10%] -
2
7015 10 90 --- Other kg. [10%] -

7015 90 - Other:

2
7015 90 10 --- Clock and watch glasses and similar glasses, kg. [10%] -
curved, bent, hollowed and the like, glass
spheres and segments of spheres for the
manufacture of such glasses
1
7015 90 20 --- Glass for sun glasses kg. [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)

1
7015 90 90 --- Other kg. [10%] -

7016 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
1
7016 10 00 - Glass cubes and other glass smallwares, kg. [10%] -
whether or not on a backing, for mosaics or
similar decorative purposes
1
7016 90 00 - Other kg. [10%] -

7017 LABORATORY, HYGIENIC OR

PHARMACEUTICAL GLASSWARE, WHETHER
OR NOT GRADUATED OR CALIBRATED
1
7017 10 00 - Of fused quartz or other fused silica kg. [10%] -

1
7017 20 00 - Of other glass having linear coefficient of kg. [10%] -
expansion not exceeding 5 x 10-6 per Kelvin
within a temperature range of 0°C to 300° C
7017 90 - Other:
1
7017 90 10 --- Graduated or calibrated laboratory glassware kg. [10%] -

1
7017 90 20 --- Pharmaceutical glassware kg. [10%] -

1
7017 90 30 --- Hygoenic glassware kg. [10%] -

1
7017 90 90 --- Other kg. [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
(1) (2) (3) (4) (5)

7018 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

7018 10 - Glass beads, imitation pearls, imitation precious

or semi-precious stones and similar glass
smallwares:
2
7018 10 10 --- Bangles kg. [10%] -
3
7018 10 20 --- Beads kg. [20%] -
2
7018 10 90 --- Other kg. [10%] -
2
7018 20 00 - Glass microspheres not exceeding 1 mm in kg. [10%] -
diameter

7018 90 - Other:

2
7018 90 10 --- Glass statues kg. [10%] -

2
7018 90 90 --- Other kg. [10%] -

7019 GLASS FIBERS (INCLUDING GLASS WOOL) AND

ARTICLES THEREOF (FOR EXAMPLE, YARN,
WOVEN FABRICS)

- Slivers, rovings, yarn and chopped strands:

2[
7019 11 00 -- Chopped strands, of a length of not more than 50 kg. 10%] -
mm
2
7019 12 00 -- Rovings kg. [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)

1
7019 19 00 -- Other kg. [10%] -

- Thin sheets (voiles), webs, mats, mattresses,

boards and similar non-woven products:
1
7019 31 00 -- Mats kg. 10%] -

1
7019 32 00 -- Thin sheets (voiles) kg. [10%] -

1
7019 39 00 -- Other kg. [10%] -

1
7019 40 00 - Woven fabrics of rovings kg. [10%] -

- Other woven fabrics:

1
7019 51 00 -- Of a width not exceeding 30 cm kg. [10%] -

1
7019 52 00 -- Of a width exceeding 30 cm, plain weave, kg. [10%] -
weighing less than 250 g/m2, of filaments
measuring per single yarn not more than 136 tex
1
7019 59 00 -- Other kg. [10%] -

7019 90 - Other:

1
7019 90 10 --- Glass wool or glass fiber kg. [10%] -
1
7019 90 90 --- Other kg. [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:

1
7020 00 11 ---- Globes for lamps and lanterns kg. [10%] -

1
7020 00 19 ---- Other kg. [10%] -

1
--- Glass chimneys: kg. [10%] -

1
7020 00 21 ---- For lamps and lanterns kg. [10%] -

1
7020 00 29 ---- Other kg. [10%] -

1
7020 00 90 ---- Other kg. [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)

I.-NATURAL OR CULTURED PEARLS AND
PRECIOUS OR SEMI-PRECIOUS STONES

7101 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:

2
7101 10 10 --- Unworked kg. [10%]
2
7101 10 20 --- Worked kg. [10%]
- Cultured pearls:
2
7101 21 00 -- Unworked kg. [10%]
2
7101 22 00 -- Worked kg. [10%]
7102 DIAMONDS, WHETHER OR NOT WORKED,
BUT NOT MOUNTED OR SET
2
7102 10 00 - Unsorted c/k [10%]
- Industrial:
7102 21 -- Unworked or simply sawn, cleaved or
bruted:
2
7102 21 10 --- Sorted c/k [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
 1
7102 21 20 --- Unsorted c/k [10%]
7102 29 -- Other:
1
7102 29 10 --- Crushed c/k [10%]
1
7102 29 90 --- Other c/k [10%]
- Non-industrial:
1
7102 31 00 -- Unworked or simply sawn, cleaved or c/k [10%]
bruted
7102 39 -- Others:
1
7102 39 10 --- Diamond, cut or otherwise worked but not c/k [10%]
mounted or set
1
7102 39 90 --- Other c/k [10%]
7103 PRECIOUS STONES (OTHER 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 kg. 10% -
7103 10 32 ---- Yellow/golden/pink/red/green beryl kg. 10% -
7103 10 33 --- Chrysoberyl (including chrysoberyl cat’s kg. 10% -
eye)
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 kg. 10% -
7103 10 42 --- Sapphire kg. 10% -
7103 10 43 ---- Moonstone kg. 10% -
7103 10 49 ---- Other kg. 10% -
--- Precious or semi-precious stones of
“Garnet” and “Lazurite” mineralogical
species:
7103 10 51 ---- Garnet kg. 10% -
7103 10 52 ---- Lapis-lazuli kg. 10% -
7103 10 59 ---- Other kg. 10% -
Precious or semi-precious stones of
---
“Prehnite” and “Quartz” mineralogical
species:
Prehnite
7103 10 61 --- kg. 10% -
Agate
7103 10 62 ---- kg. 10% -
Aventurine
7103 10 63 ---- kg. 10% -
Chalcedony
7103 10 64 ---- kg. 10% -
Other
7103 10 69 ---- kg. 10% -
Precious or semi-precious stones of
---
“Tourmaline” and “Zoisite” mineralogical
species:
7103 10 71 ---- Tourmaline kg. 10% -
7103 10 72 ---- Tanzanite kg. 10% -
7103 10 79 --- Other kg. 10% -
7103 10 90 --- Other kg. 10% -
Otherwise worked:
7103 91 -- Ruby, sapphire and emeralds:
7103 91 10 --- Ruby c/k 10% -
7103 91 20 --- Sapphire c/k 10% -
7103 91 30 --- Emeralds c/k 10% -

6
7103 99 --- Other:
--- Precious or semi-precious stones of
“Beryl” and “Chrysoberyl” mineralogical
species, other than “Emerald”:

7103 99 11 ---- Yellow/golden/pink/red/green beryl c/k 10% -

7103 99 12 ---- Chrysoberyl (including chrysoberyl cat’s c/k 10% -
eye)

7103 99 13 ---- Alexandrite (including alexandrite cat’s c/k 10% -

eye)

7103 99 19 ---- Other c/k 10% -

Precious or semi-precious stones of
“Corundum” and “Feldspar”
mineralogical species, other than “Ruby”
and “Sapphire”:
7103 99 21 --- Moonstone c/k 10% -
7103 99 29 ---- Other c/k 10% -
Precious or semi-precious stones of
“Garnet”
and “Lazurite” mineralogical species:

7103 99 31 ---- Garnet c/k 10% -

7103 99 32 ---- Lapis-lazuli c/k 10% -
7103 99 39 --- Other c/k 10% -
Precious or semi-precious stones of
“Prehnite”
and “Quartz” mineralogical species:

7103 99 41 ---- Prehnite c/k 10% -

7103 99 42 ---- Agate c/k 10% -
7103 99 43 --- Aventurine c/k 10% -
7103 99 44 --- Chalcedony c/k 10% -
7103 99 49 ---- Other c/k 10% -
Precious or semi-precious stones of
“Tourmaline”
and “Zoisite” mineralogical species:

7103 99 51 ---- Tourmaline c/k 10% -

7103 99 52 ---- Tanzanite c/k 10% -
7103 99 59 ---- Other c/k 10% -
7103 99 90 --- Other c/k 10% -]

7
7104 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
1
7104 10 00 - Piezo-electric quartz kg. [10%] -
2
[7104 20 - Other, unworked or simply sawn or
roughly shaped:
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 - Other:
7104 90 10 --- Laboratory-created or laboratory grown or c/k 12.5% -
manmade or cultured or synthetic
diamonds
4
7104 90 90 --- Other kg. [15%] -]
7105 DUST AND POWDER OF NATURAL OR
SYNTHETIC PRECIOUS OR SEMI-
PRECIOUS STONES
1
7105 10 00 - Of diamond c/k [10%] -
1
7105 90 00 - Other c/k [10%] -
II.-PRECIOUS METALS AND METALS
CLAD WITH PRECIOUS METAL
5
7106 SILVER (INCLUDING SILVER PLATED [12.5%]
WITH GOLD OR PLATINUM), UNWROUGHT
OR IN SEMI-MANUFACTURED FORMS, OR
IN POWDER FORM
5
7106 10 00 - Powder kg. [12.5%] -
- Other:
6
[7106 91 -- Unwrought:

1. Subs. by Act 22 of 2007, s. 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
7106 91 10 -- Grains kg. 12.5% -
7106 91 90 --- Other kg. 12.5% -]
--
7106 92 Semi-manufactured:
-- Sheets, plates, strips, tubes and pipes 1
[12.5%] -
7106 92 10 kg.
2 -]
[7106 92 20 Bar kg. 12.5%
--- 1
[12.5%] -
7106 92 90 Other kg.
3 -
7107 00 00 BASE METALS CLAD WITH SILVER, NOT kg. [12.5%]
FURTHER WORKED THAN SEMI-
MANUFACTURED
1 -
7108 GOLD (INCLUDING GOLD PLATED WITH kg. [12.5%]
PLATINUM) UNWROUGHT OR IN SEMI-
MANUFACTURED FORMS, OR IN POWDER
FORM
- -
Non-monetary:
-- 1 -
7108 11 00 Powder kg. [12.5%]
-- 1 -
7108 12 00 Other unwrought forms kg. [12.5%]
-- 1 -
7108 13 00 Other semi-manufactured forms kg. [12.5%]
- 1 -
7108 20 00 Monetary kg. [12.5%]
3
7109 00 00 BASE METALS OR SILVER, CLAD WITH [12.5%] -
GOLD, NOT FURTHER WORKED THAN
SEMI-MANUFACTURED
1 -
7110 PLATINUM, UNWROUGHT OR IN SEMI- [12.5%]
MANUFACTURED FORM, OR IN POWDER
FORM
- -
Platinum:
-- -
7101 11 Unwrought or in powder form:
--- 1 -
7110 11 10 Unwrought form kg. [12.5%]
--- 1 -
7110 11 20 In powder form kg. [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
 -- 1 -
7110 19 00 Other kg. [12.5%]

Palladium: -
-- 1 -
7110 21 00 Unwrought or in powder form kg. [12.5%]
7110 29 00 -- Other kg. 1
[12.5%] -
- Rhodium:
-
7110 31 00 -- Unwrought or in powder from kg. 1
[12.5%] -
7110 39 00 -- Other kg. 1
[12.5%] -
Iridium, osmium and ruthenium:
-
7110 41 00 -- Unwrought or in powder from kg. 1
[12.5%] -
7110 49 00 -- Other kg. 1
[12.5%] -
7111 00 00 BASE METALS, SILVER OR GOLD, CLAD kg. 2
[12.5%]
WITH PLATINUM, NOT FURTHER WORKED
-
THAN SEMI-MANUFACTURED
7112 WASTE AND SCRAP OF PRECIOUS METAL 1
[12.5%]
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
7112 30 00 Ash containing precious metal or precious kg. 1
[12.5%] -
metal compounds
- Other:

7112 91 00 -- Of gold, including metal clad with gold but kg. 1

[12.5%] -
excluding sweepings containing other
precious metals
7112 92 00 -- Of platinum, including metal clad with kg. 1
[12.5%] -
platinum but excluding sweepings
containing other precious metals
7112 99 -- Other: kg. 1
[12.5%] -
1
7112 99 10 --- Of silver, including metal clad with silver kg. [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
1
7112 99 20 --- Sweepings containing gold or silver kg. [12.5%] -
1
7112 99 90 --- Other: kg. [12.5%] -
III.-JEWELLERY, GOLDSMITHS' AND -
SILVERSMITHS' WARES AND OTHER

ARTICLES
7113 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 -
with other precious metal:
7113 11 10 --- Jewellery with filigree work kg. 2
[20%] -
7113 11 20 --- Jewellery studded with gems kg. 2
[20%] -
7113 11 30 --- Other articles of Jewellery kg. 2
[20%] -
7113 11 90 --- Parts kg. 2
[20%] -
7113 19 -- Of other precious metal, whether or not kg. 2
[20%] -
plated or clad with precious metal:
7113 19 10 --- Of gold, unstudied kg. 2
[20%] -
7113 19 20 --- Of gold, set with pearls kg. 2
[20%] -
7113 19 30 --- Of gold, set with diamonds kg. 2
[20%] -
7113 19 40 --- Of gold, set with other precious and semi kg. 2
[20%] -
precious stones
7113 19 50 --- Of platinum, unstudied kg. 2
[20%] -
7113 19 60 --- Parts kg. 2
[20%] -
7113 19 90 --- Other kg. 2
[20%] -
7113 20 00 - Of base metal clad with precious metal kg. 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:
--- Of silver, whether or not plated or clad -
7114 11
with precious metal:
--- Articles 1
[20%] -
7114 11 10 kg.
--- Parts 1
[20%] -
7114 11 20 kg.
--- Of other precious metal, whether or not 1
[20%] -
7114 19 kg.
plated or clad with precious metal:
7114 19 10 --- Articles of gold kg. 1
[20%] -
7114 19 20 --- Articles of platinum kg. 1
[20%] -
7114 19 30 --- Parts kg. 1
[20%] -
7114 20 --- Of base metal clad with precious metal:
7114 20 10 --- Articles clad with gold kg. 1
[20%] -
7114 20 20 --- Other articles kg. 1
[20%] -
7114 20 30 --- Parts kg. 1
[20%] -
7115 OTHER ARTICLES OF PRECIOUS METAL -
OR OF METAL CLAD WITH PRECIOUS

METAL
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 industrial articles of kg. 2
[10%] -
precious metal
7115 90 20 --- Spinneret's made mainly of gold kg. 2
[10%] -
7115 90 90 --- Other kg. 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 ARTICLES OF NATURAL OR CULTURED
PEARLS, PRECIOUS OR SEMI-PRECIOUS
STONES (NATURAL, SYNTHETIC OR
RECONSTRUCTED)
1
7116 10 00 - Of natural or cultured pearls kg. [10%] -
1
7116 20 00 - Of precious or semi-precious stones kg. [10%] -
(natural, synthetic or reconstructed)
7117 IMITATION JEWELLERY -
- Of base metal, whether or not plated with -
precious metal :
2
7117 11 00 -- Cuff-links and studs kg. [20%] -
7117 19 -- Other: -
2
7117 19 10 --- Bangles kg. [20%] -
2
7117 19 20 --- German silver jewellery kg. [20%] -
2
7117 19 90 --- Other kg. [20%] -
7117 90 - Other: -
2
7117 90 10 --- Jewellery studded with imitation pearls or kg. [20%] -
imitation or synthetic stones
2
7117 90 90 --- Other kg. [20%] -
7118 COIN kg. -
3
7118 10 00 - Coin (other than gold coin), not being legal kg. [12.5%] -
tender
3
7118 90 00 - Other kg. [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)

I.-PRIMARY MATERIALS;
PRODUCTS IN GRANULAR OR
POWDER FORM

7201 PIG IRON AND SPIEGELEISEN IN

PIGS, BLOCKS OR OTHER
PRIMARY FORMS

1
7201 10 00 - Non-alloy pig iron containing by kg. [15%] -
weight 0.5% or less of
phosphorus

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)
1
7201 20 00 - Non-alloy pig iron containing by kg. [15%] -
weight more than 0.5% of
phosphorus

7201 50 - Alloy pig iron; spiegeleisen:

1
7201 50 10 --- Cast iron kg. [15%] -
1
7201 50 90 --- Other kg. [15%] -
7202 FERRO-ALLOYS
-- Ferro-manganese:
1
7202 11 00 -- Containing by weight more than kg. [15%] -
2% of carbon
1
7202 19 00 - Other kg. [15%] -
-- Ferro-silicon:
1
7202 21 00 -- Containing by weight more than kg. [15%] -
55% of silicon
1
7202 29 00 - Other kg. [15%] -
1
7202 30 00 - Ferro-silico-manganese kg. [15%] -
-- Ferro-chromium: -
1
7202 41 00 -- Containing by weight more than kg. [15%] -
4% of carbon
1
7202 49 00 - Other kg. [15%] -
1
7202 50 00 - Ferro-silico-chromium kg. [15%] -
1
7202 60 00 - Ferro-nickel kg. [15%] -
1
7202 70 00 - Ferro-molybdenum kg. [15%] -
1
7202 80 00 - Ferro tungsten and ferro-silico- kg. [15%] -
tungsten
- Other:
1
7202 91 00 -- Ferro-titanium and Ferro- silico- kg. [15%] -
titanium

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
 (1) (2) (3) (4) (5)
1
7202 92 00 -- Ferro-vanadium kg. [15%] -
1
7202 93 00 -- Ferro-niobium kg. [15%] -

7202 99 -- Other: -

--- Ferro-phosphorus, Ferro-

selenium, Ferro-cobalt, Ferro-
columbium, Ferro-zirconium,
Ferro-tantalum:
1
7202 99 11 ---- Ferro-phosphorus kg. [15%] -
1
7202 99 12 ---- Ferro-selenium kg. [15%] -
1
7202 99 13 ---- Ferro-cobalt kg. [15%] -
1
7202 99 14 ---- Ferro-columbium kg. [15%] -
1
7202 99 15 ---- Ferro-zirconium kg. [15%] -
1
7202 99 16 ---- Ferro-tantalum kg. [15%] -
---- Ferro-silico-zirconium, Ferro-
silico-magnesium:
1
7202 99 21 --- Ferro-silico-zirconium kg. [15%] -
1
7202 99 22 ---- Ferro-silico-magnesium kg. [15%] -
---- Ferro-boron, charge-chrome : -
1
7202 99 31 --- Ferro-boron kg. [15%] -
1
7202 99 32 ---- Charge-chrome kg. [15%] -
1
7202 99 90 --- Other kg. [15%] -
7203 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
1
7203 10 00 - Ferrous products obtained by kg. [15%] -
direct reduction of iron ore
1
7203 90 00 - Other kg. [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) (2) (3) (4) (5)

7204 FERROUS WASTE AND SCRAP;

REMELTING SCRAP INGOTS OF
IRON OR STEEL
1
7204 10 00 - Waste and scrap of cast iron kg. [15%] -

- Waste and scrap of alloy steel:

7204 21 - Of stainless steel:

1
7204 21 10 --- Empty or discharged cartridges of kg. [15%] -
all bores and sizes
1
7204 21 90 --- Other kg. [15%] -

7204 29 -- Other:
1
7204 29 10 --- Empty or discharged cartridges of kg. [15%] -
all bores and sizes
1
7204 29 20 --- Of high speed steel kg. [15%] -
1
7204 29 90 --- Other kg. [15%] -
1
7204 30 00 - Waste and scrap of tinned iron or kg. [15%] -
steel

- Other waste and scrap:

1
7204 41 00 -- Turnings, shavings, chips, milling kg. [15%] -
waste, saw dust, fillings,
trimmings and stampings,
whether or not ` in bundles
1
7204 49 00 -- Other kg. [15%] -
1
7204 50 00 - Remelting scrap ingots kg. [15%] -

7205 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)
1
7205 10 11 ---- Shot and angular grit kg. [15%] -
1
7205 10 12 ---- Wire pellets kg. [15%] -
1
7205 10 19 ---- Other kg. [15%] -

--- Of alloy steel: -

1
7205 10 21 ---- Shot and angular grit kg. [15%] -
1
7205 10 22 ---- Wire pellets kg. [15%] -
1
7205 10 29 ---- Other kg. [15%] -
1
7205 10 90 --- Other kg. [15%] -

- Powders:
1
7205 21 00 --- Of alloy steel kg. [15%] -
7205 29 -- Other:
1
7205 29 10 --- Of iron kg. [15%] -
1
7205 29 90 --- Other kg. [15%] -
II.- IRON AND NON-ALLOY
STEEL

7206 IRON AND NON-ALLOY STEEL IN

INGOTS OR OTHER PRIMARY
FORMS (
EXCLUDING IRON OF HEADING
7203)

7206 10 - Ingots:
1
7206 10 10 --- Of iron kg. [15%] -
1
7206 10 20 --- Of high carbon steel kg. [15%] -
1
7206 10 90 --- Other kg. [15%] -
7206 90 Other:
--- Of iron:
1
7206 90 11 ---- Puddled bars and pilings kg. [15%] -
1
7206 90 12 ---- Blocks, lumps and similar forms kg. [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)
1
7206 90 19 ---- Other kg. [15%] -

--- Other:
1
7206 90 91 --- Puddled bars and pilings kg. [15%] -
1
7206 90 92 --- Blocks, lumps and similar forms kg. [15%] -
1
7206 90 99 --- Other kg. [15%] -

7207 - SEMI-FINISHED PRODUCTS OF

IRON OR NON-ALLOY STEEL

- Containing by weight less than

0.25% of carbon :

7207 11 - Of rectangular (including square)

cross-section, the width
measuring less than twice the
thickness:
1
7207 11 10 --- Electrical quality kg. [15%] -
1
7207 11 20 -- Forging quality kg. [15%] -
1
7207 11 30 -- Seamless steel tube quality kg. [15%] -
1
7207 11 90 -- Other kg. [15%] -
7207 12 -- Other, of rectangular (other than
square) cross-section:
1
7207 12 10 --- Electrical quality kg. [15%] -
1
7207 12 20 --- Forging quality kg. [15%] -
1
7207 12 30 --- Seamless steel tube quality kg. [15%] -
1
7207 11 90 --- Other kg. [15%] -
7207 19 -- Other:
1
7207 19 10 --- Forged blanks of non-alloy steel kg. [15%] -
1
7207 19 20 --- Mild steel billets kg. [15%] -
1
7207 19 90 --- Other kg. [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:
1
7207 20 10 --- Forging quality kg. [15%] -
1
7207 20 20 --- Spring steel quality kg. [15%] -
1
7207 20 30 --- Seamless steel tube quality kg. [15%] -
1
7207 20 90 --- Other kg. [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
1
7208 10 00 -- In coils, not further worked than kg. [15%] -
hot-rolled, with patterns in relief

- Other, in coils, not further

worked than hot-rolled, pickled :

7208 25 - Of a thickness of 4.75 mm or

more :
1
7208 25 10 -- Plates kg. [15%] -
1
7208 25 20 -- Universal plates kg. [15%] -
1
7208 25 30 -- Sheets kg. [15%] -
1
7208 25 40 -- Other kg. [15%] -
1
7208 25 90 -- Other kg. [15%] -
7208 26 - Of a thickness of 3 mm or more
but less than 4.75 mm :
1
7208 26 10 --- Plates kg. [15%] -
1
7208 26 20 --- Universal plates kg. [15%] -
1
7208 26 30 -- Sheets kg. [15%] -
1
7208 26 40 --- Strip kg. [15%] -
1
7208 26 90 -- Other kg. [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
 (1) (2) (3) (4) (5)

7208 27 - Of a thickness of less than 3 mm:

1
7208 27 10 -- Plates kg. [15%] -
1
7208 27 20 --- Universal plates kg. [15%] -
1
7208 27 30 --- Sheets kg. [15%] -
1
7208 27 40 --- Strip kg. [15%] -
1
7208 27 90 --- Other kg. [15%] -

- Other, in coils, not further

worked than hot-rolled:

7208 36 -- Of a thickness exceeding 10 mm:

1
7208 36 10 --- Plates kg. [15%] -
1
7208 36 20 -- Universal plates kg. [15%] -
1
7208 36 30 --- Sheets kg. [15%] -
1
7208 36 40 --- Strip kg. [15%] -
1
7208 36 90 --- Other kg. [15%] -
7208 37 Of a thickness of 4.75 mm or
more but not exceeding 10 mm:
1
7208 37 10 --- Plates kg. [15%] -
1
7208 37 20 --- Universal plates kg. [15%] -
1
7208 37 30 --- Sheets kg. [15%] -
1
7208 37 40 --- Strip kg. [15%] -
1
7208 37 90 --- Other kg. [15%] -
7208 38 Of a thickness of 3 mm or more
but less than 4.75 mm :
1
7208 38 10 --- Plates kg. [15%] -
1
7208 38 20 --- Universal plates kg. [15%] -
1
7208 38 30 --- Sheets kg. [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)
1
7208 38 40 --- Strip kg. [15%] -
1
7208 38 90 --- Other kg. [15%] -

7208 39 Of a thickness of less than 3 mm :

1
7208 39 10 --- Plates kg. [15%] -
1
7208 39 20 --- Universal plates kg. [15%] -
1
7208 39 30 --- Sheets kg. [15%] -
1
7208 39 40 --- Strip kg. [15%] -
1
7208 39 90 --- Other kg. [15%] -

7208 40 - Not in coils, not further worked

than hot-rolled, with patterns in
relief:
1
7208 40 10 --- Plates kg. [15%] -
1
7208 40 20 --- Universal plates kg. [15%] -
1
7208 40 30 --- Sheets kg. [15%] -
1
7208 40 40 --- Strip kg. [15%] -
1
7208 40 90 -- Other kg. [15%] -
- Other, not in coils, not further
worked than hot-rolled :
7208 51 -- Of a thickness exceeding 10 mm :
1
7208 51 10 ---- Plates kg. [15%]
1
7208 51 20 ---- Universal plates kg. [15%] -
1
7208 51 30 ---- Sheets kg. [15%] -
1
7208 51 40 ---- Strips kg. [15%] -
1
7208 51 90 ---- Others kg. [15%] -
7208 52 -- Of a thickness of 4.75 m or more
but not exceeding 10 mm:

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
7208 52 10 ---- Plates kg. [15%] -
1
7208 52 20 --- Universal plates kg. [15%] -
1
7208 52 30 --- Sheets kg. [15%] -
1
7208 52 40 ---- Strip kg. [15%] -
1
7208 52 90 ---- Other kg. [15%] -

7208 53 -- Of a thickness of 3 mm or more

but less than 4.75 mm :
1
7208 53 10 -- Plates kg. [15%] -
1
7208 53 20 --- Universal plates kg. [15%] -
1
7208 53 30 -- Sheets kg. [15%] -
1
7208 53 40 --- Strip kg. [15%] -
1
7208 53 90 --- Other kg. [15%] -
7208 54 -- Of a thickness of less than 3 mm:
1
7208 54 10 --- Plates kg. [15%] -
1
7208 54 20 --- Universal plates kg. [15%] -
1
7208 54 30 --- Sheets kg. [15%] -
1
7208 54 40 --- Strip kg. [15%] -
1
7208 54 90 --- Other kg. [15%] -
1
7208 90 00 - Other kg. [15%] -

7209 - 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):

7209 15 - 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)
1
7209 15 10 --- Plates kg. [15%] -
1
7209 15 20 --- Sheets kg. [15%] -
1
7209 15 30 --- Strip kg. [15%] -
1
7209 15 90 --- Other kg. [15%] -

7209 16 -- Of a thickness exceeding 1 mm

but less than 3 mm:

1
7209 16 10 --- Plates kg. [15%] -
1
7209 16 20 --- Sheets kg. [15%] -
1
7209 16 30 --- Strip kg. [15%] -
1
7209 16 90 ---- Other kg. [15%] -

7209 17 -- Of a thickness of 0.5 mm or more

but not exceeding 1 mm:

1
720917 10 --- Plates kg. [15%] -
1
7209 17 20 --- Sheets kg. [15%] -
1
7209 17 30 --- Strip kg. [15%] -
1
7209 17 90 --- Other kg. [15%] -

7209 18 Of a thickness of less than 0.5 m:

1
7209 18 10 --- Plates kg. [15%] -
1
7209 18 20 --- Sheets kg. [15%] -
1
7209 18 30 -- Strip kg. [15%] -
1
7209 18 90 -- Other kg. [15%] -
-- Not in coils, not further worked
than cold-rolled (cold-reduced):

7209 25 Of a thickness of 3 mm or more:

1
7209 25 10 ---- Plates kg. [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)
1
7209 25 20 --- Sheets kg. [15%] -
1
7209 25 30 --- Strip kg. [15%] -
1
7209 25 90 Other kg. [15%] -

7209 26 -- Of a thickness exceeding 1 mm

but less than 3 mm :

1
7209 26 10 --- Plates kg. [15%] -

1
7209 26 20 --- Sheets kg. [15%] -
1
7209 26 30 --- Strip kg. [15%] -
1
7209 26 90 --- Other kg. [15%] -

7209 27 -- Of a thickness of 0.5 mm or more

but not exceeding1mm :

1
7209 27 10 --- Plates kg. [15%] -
1
7209 27 20 --- Sheets kg. [15%] -
1
7209 27 30 --- Strip kg. [15%] -
1
7209 27 90 ---- Other kg. [15%] -
1
7209 28 -- Of a thickness of less than 0.5 mm kg. [15%] -
:

1
7209 28 10 --- Plates kg. [15%] -
1
7209 28 20 --- Sheets kg. [15%] -

1
7209 28 30 -- Strip kg. [15%] -
1
7209 28 90 -- Other kg. [15%] -
1
7209 90 00 -- Other kg. [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
 (1) (2) (3) (4) (5)

7210 - 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:

7210 11 -- Of a thickness of 0.5 mm or more:

1
7210 11 10 -- OTS/MR Type kg. [15%] -
1
7210 11 90 -- Other kg. [15%] -

7210 12 -- Of a thickness of less than 0.5

mm:
2
7210 12 10 -- OTS/MR Type kg. [27.5%] -
2
7210 12 90 -- Other kg. [27.5%] -
1
7210 20 00 -- Plated or coated with lead, kg. [15%] -
including terne-plate
7210 30 - Electrolytically plated or coated
with zinc:
1
7210 30 10 --- Corrugated kg. [15%] -
1
7210 30 90 Other kg. [15%] -

Otherwise plated or coated with

zinc:
1
7210 41 00 --- Corrugated kg. [15%] -
1
7210 49 00 --- Other kg. [15%] -
1
7210 50 00 - Plated or coated with chromium kg. [15%] -
oxides or with chromium and
chromium

- Plated or coated with aluminium:

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) (3) (4) (5)

1
7210 61 00 -- Plated or coated with aluminium- kg. [15%] -
zinc alloys
1
7210 69 00 -- Other kg. [15%] -
1
7210 70 00 - Painted, varnished or coated with kg. [15%] -
plastics

7210 90 - Other:
1
7210 90 10 ---- Lacquered kg. [15%] -
1
7210 90 90 ---- Other kg. [15%] -

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:
1
7211 13 00 -- Rolled on four faces or in a kg. [15%]
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

7211 14 Other, of a thickness of 4.75 mm

or more:
1
7211 14 10 Flats kg. [15%]
1
7211 14 20 Universal plates kg. [15%]
1
7211 14 30 Hoops kg. [15%]
1
7211 14 40 Sheets kg. [15%]
1
7211 14 50 Strip kg. [15%]
1
7211 14 60 Skelp kg. [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) (2) (3) (4) (5)
1
7211 14 90 Other kg. [15%]

7211 19 Other:
1
7211 19 10 --- Flats kg. [15%]
1
7211 19 20 --- Universal plates kg. [15%]
1
7211 19 30 --- Hoops kg. [15%]
1
7211 19 40 --- Sheets kg. [15%]
1
7211 19 50 --- Strip kg. [15%]
1
7211 19 60 --- Skelp kg. [15%]
1
7211 19 90 --- Other kg. [15%]

- Not further worked than cold-

rolled (cold-reduced):

7211 23 -- Containing by weight less than

0.25% of carbon:

1
7211 23 10 --- Flats kg. [15%] -
1
7211 23 20 --- Universal plates kg. [15%] -
1
7211 23 30 --- Hoops kg. [15%] -
1
7211 23 40 --- Sheets kg. [15%] -
1
7211 23 50 --- Strip kg. [15%] -
1
7211 14 90 --- Other kg. [15%] -

7211 29 -- Other:
1
7211 29 10 --- Flats kg. [15%] -
1
7211 29 20 --- Universal plates kg. [15%] -
1
7211 29 30 --- Hoops kg. [15%] -
1
7211 29 40 --- Sheets kg. [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) (3) (4) (5)
1
7211 29 50 --- Strip kg. [15%] -
1
7211 29 60 --- Skelp kg. [15%] -
1
7211 29 90 --- Other kg. [15%] -

7211 90 - Other:

--- Universal plates:

1
7211 90 11 --- Of boiler quality kg. [15%] -
1
7211 90 12 --- Of high tensile quality kg. [15%] -
1
7211 90 13 --- Of ship building quality kg. [15%] -
1
7211 90 90 --- Other kg. [15%] -

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:

1
7212 10 10 --- OTS or MR type kg. [15%] -
1
7212 10 90 -- Other kg. [15%] -

7212 20 - Electrolytically plated or coated

with zinc:
1
7212 20 10 --- Corrugated kg. [15%] -
1
7212 20 90 --- Other kg. [15%] -

7212 30 --- Otherwise plated or coated with

zinc:
1
7212 30 10 - Corrugated kg. [15%] -
1
7212 30 90 --- Other kg. [15%] -
1
7212 40 00 --- Painted, varnished or coated with kg. [15%] -
plastics

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:

1
7212 50 10 --- Plated or coated with lead kg. [15%] -
1
7212 50 20 --- Lacquered kg. [15%] -
1
7212 50 90 --- Other kg. [15%] -
1
7212 60 00 --- Clad kg. [15%] -

7213 BARS AND RODS, HOT-ROLLED,

IN IRREGULARLY WOUND COILS,
OF IRON OR NON-ALLOY STEEL

7213 10 -- Containing indentations, ribs,

grooves or other deformations
produced during the rolling
process:
1
7213 10 10 --- Of free cutting steel kg. [15%] -
1
7213 10 90 --- Other kg. [15%] -

7213 20 - Other, of free-cutting steel: -

1
7213 20 10 --- Electrode quality kg. [15%] -
1
7213 20 20 --- Cold heading quality kg. [15%] -
1
7213 20 90 --- Other kg. [15%] -

- Other:

7213 91 - Of circular cross-section

measuring less than 14 mm in
diameter:
1
7213 91 10 --- Electrode quality kg. [15%] -
1
7213 91 20 --- Cold heading quality kg. [15%] -
1
7213 91 90 --- Other kg. [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:
1
7213 99 10 ---- Electrode quality kg. [15%] -
1
7213 99 20 --- Cold heading quality kg. [15%] -
1
7213 99 90 --- Other kg. [15%] -

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:
1
7214 10 10 --- Spring steel quality kg. [15%] -
1
7214 10 90 --- Other kg. [15%] -

7214 20 - Containing indentations, ribs,

grooves or other deformations
produced during the rolling
process or twisted after rolling :
1
7214 20 10 -- Spring steel quality kg. [15%] -
1
7214 20 90 -- Other kg. [15%] -
1
7214 30 00 --- Other, of free cutting steel kg. [15%] -

-- Other: -

7214 91 -- Of rectangular (other than

square) cross-section:
1
7214 91 10 -- Mild steel bright bar kg. [15%] -
1
7214 91 90 -- Other kg. [15%] -

7214 99 - Other:
1
7214 99 10 -- Of spring steel quality kg. [15%] -
1
7214 99 90 -- Other kg. [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) (2) (3) (4) (5)

7215 - OTHER BARS AND RODS OF IRON

OR NON-ALLOY STEEL

1
7215 10 00 -- Of free-cutting steel, not further kg. [15%] -
worked than cold-formed or cold-
finished

7215 50 - Other, not further worked than

cold-formed or cold-finished:

1
7215 50 10 -- Mild steel bright bar kg. [15%] -
1
7215 50 90 -- Other kg. [15%] -

7215 90 -- Other:
1
7215 90 10 --- Plated or coated with zinc kg. [15%] -
1
7215 90 20 --- Plated or coated with other base kg. [15%] -
metals
1
7215 90 90 --- Other kg. [15%] -

7216 - ANGLES, SHAPES AND SECTIONS

OF IRON OR NON-ALLOY STEEL

1
7216 10 00 - U, I or H sections, not further kg. [15%] -
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:
1
7216 21 00 --- L sections kg. [15%] -
1
7216 22 00 --- T sections kg. [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) (3) (4) (5)
1
7216 31 00 ---- U sections kg. [15%] -
1
7216 32 00 --- I sections kg. [15%] -

1
7216 33 00 --- H sections kg. [15%] -
1
7216 44 00 --- L or T sections, not further kg. [15%] -
worked than hot- rolled, hot-
drawn or extruded, of a height of
80 mm or more
1
7216 50 00 --- Other angles, shapes and sections, kg. [15%] -
not further worked than hot-
rolled, hot-drawn or extruded

- Angles, shapes and sections, not

further worked than cold-formed
or cold-finished:
1
7216 61 00 --- Obtained from flat-rolled kg. [15%] -
products

1
7216 69 00 --- Other kg. [15%] -

- Other: -
1
7216 91 00 --- Cold-formed or cold-finished kg. [15%] -
from flat rolled products

7216 99 - Other:
1
7216 99 10 -- Plated or coated with zinc kg. [15%] -
1
7216 99 20 --- Plated or coated with base metals kg. [15%] -
other than zinc
1
7216 99 30 --- Slotted angles and slotted kg. [15%] -
channels
1
7216 99 40 --- Forged kg. [15%] -
1
7216 99 90 --- Other kg. [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) (2) (3) (4) (5)

7217 -- WIRE OF IRON OR NON-ALLOY

STEEL

7217 10 - Not plated or coated, whether or

not polished
1
7217 10 10 --- Of a thickness of 18 SWG and kg. [15%] -
below
1
7217 10 20 --- Of a thickness above 18 SWG but kg. [15%] -
up to 26 SWG
1
7217 10 30 --- Of a thickness above 26 SWG kg. [15%] -

7217 20 --- Plated or coated with zinc:

1
7217 20 10 --- Of a thickness of 18 SWG and kg. [15%] -
below
1
7217 20 20 --- Of a thickness above 18 SWG but kg. [15%] -
up to 26 SWG
1
7217 20 30 --- Of a thickness above 26 SWG kg. [15%]

7217 30 - Plated or coated with other base

metals:
1
7217 30 10 --- Of a thickness of 18 SWG and kg. [15%] -
below
1
7217 30 20 ---- Of a thickness above 18 SWG but kg. [15%] -
up to 26 SWG
1
7217 30 30 ---- Of a thickness above 26 SWG kg. [15%] -

7217 90 - Other:
--- Shaped and profiled wire:
1
7217 90 11 ---- Of cross section - half round kg. [15%] -

1
7217 90 12 ---- Of cross section - flat and kg. [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) (3) (4) (5)
1
7217 90 13 ---- Of cross section - 'z' shaped kg. [15%] -
1
7217 90 19 ---- Of cross section - other shapes kg. [15%] -

-- Other:
1
7217 90 91 ---- High tensile quality kg. [15%] -
1
7217 90 92 ---- Electrode quality kg. [15%] -
1
7217 90 93 ---- Electric resistance wire (including kg. [15%] -
electric resistance heating wire)
1
7217 90 99 ---- Other kg. [15%] -

- III.- STAINLESS STEEL -

7218 - STAINLESS STEEL IN INGOTS OR

OTHER PRIMARY FORMS; SEMI-
FINISHED PRODUCTS OF
STAINLESS STEEL
1
7218 10 00 ---- Ingots and other primary forms kg. [15%] -

- Other: -
1
7218 91 00 ---- Of rectangular (other than square) kg. [15%] -
cross-section
7218 99 - Other:
1
7218 99 10 ---- Billets kg. [15%] -
1
7218 99 90 ---- Other kg. [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) (3) (4) (5)
1
7219 11 11 ---- Not exceeding 14 mm kg. [15%] -
1
7219 11 12 ---- Exceeding 14 mm kg. [15%] -
1
7219 11 90 - Other kg. [15%] -
2
7219 12 00 --- Of a thickness of 4.75 mm or Kg. [22.5%] -
more but not exceeding10 mm
2
7219 13 00 ---- Of a thickness of 3 mm or more Kg. [22.5%] -
but less than 4.75 mm
1
7219 14 00 ---- Of a thickness of less than 3 mm kg. [15%] -

- Not further worked than hot- -

rolled, not in coils:

7219 21 - Of a thickness exceeding 10 mm : -

- Universal plates of stainless steel -

or heat resisting steel and
chromium type:
1
7219 21 11 ---- Not exceeding 14 mm kg. [15%] -
1
7219 21 12 ---- Exceeding 14 mm kg. [15%] -

---- Universal plates of stainless steel

heat resisting steel, nickel
chromium austenitic type:
1
7219 21 21 ---- Not exceeding 14 mm kg. [15%] -
1
7219 21 22 ---- Exceeding 14 mm kg. [15%] -

- Other chromium type:

1
7219 21 31 ---- Not exceeding 14 mm kg. [15%] -
1
7219 21 32 ---- Exceeding 14 mm kg. [15%] -

- Other nickel chromium austenitic

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).
2. Subs by the Vide Notification No. 48/2018-Customs Dated 20-06-2018 for “[15%]7”

29
 (1) (2) (3) (4) (5)
1
7219 21 41 ---- Not exceeding 14 mm kg. [15%] -
1
7219 21 42 ---- Exceeding 14 mm kg. [15%] -
2
7219 21 90 --- Other kg. [22.5%] -

7219 22 - Of a thickness of 4.75 mm or

more but not exceeding 10 mm:

- Universal plates of stainless steel

or heat resisting steel:
1
7219 22 11 - Chromium type kg. [15%] -
1
7219 22 12 ---- Nickel chromium austenitic type kg. [15%] -
1
7219 22 19 --- Other kg. [15%] -

- Other:
1
7219 22 91 ---- Chromium type kg. [15%] -
1
7219 22 92 ---- Nickel chromium austenitic type kg. [15%] -
1
7219 22 99 ---- Other kg. [15%] -

7219 23 -- Of a thickness of 3 mm or more

but less than 4.75 mm:
1
7219 23 10 ---- Chromium type kg. [15%] -
1
7219 23 20 ---- Nickel chromium austenitic type kg. [15%] -

1
7219 23 90 ---- Other kg. [15%] -

7219 24 - Of a thickness of less than 3 mm:

- Chromium type, of a thickness:

1
7219 24 11 -- Below 0.35 mm kg. [15%] -
1
7219 24 12 --- 0.35 mm and above but below kg. [15%] -
0.56 mm

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) (3) (4) (5)

1
7219 24 13 --- 0.56 mm and above but below kg. [15%] -
0.90 mm
1
7219 24 19 - Other kg. [15%] -

- Nickel chromium austenitic type,

of a thickness:
1
7219 24 21 ---- Below 0.35 mm kg. [15%] -
1
7219 24 22 ---- 0.35 mm and above but below kg. [15%] -
0.56 mm
1
7219 24 23 --- 0.56 mm and above but below kg. [15%] -
0.90 mm
1
7219 24 29 ---- Other kg. [15%] -

1
7219 24 90 ---- Other kg. [15%] -

- Not further worked than cold-

rolled (cold reduced):

7219 31 - Of a thickness of 4.75 mm or

more:

- Chromium type:
1
7219 31 11 ---- Not exceeding 14 mm kg. [15%] -
1
7219 31 12 ---- Exceeding 14 mm kg. [15%] -

- Nickel chromium austenitic type:

1
7219 31 21 --- Not exceeding 14 mm kg. [15%] -
1
7219 31 22 --- Exceeding 14 mm kg. [15%] -
1
7219 31 90 ---- Other kg. [15%] -

7219 32 - Of a thickness of 3 mm or more

but less than 4.75 mm:
1
7219 32 10 ---- Chromium type kg. [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)
1
7219 32 20 ---- Nickel chromium austenitic type kg. [15%] -
1
7219 32 90 -- Other kg. [15%] -

7219 33 - Of a thickness exceeding 1 mm

but less than 3 mm:
1
7219 33 10 --- Chromium type kg. [15%] -
1
7219 33 20 --- Nickel chromium austenitic type kg. [15%] -

1
7219 33 90 -- Other kg. [15%] -

7219 34 -- Of a thickness of 0.5 mm or more

but not exceeding 1 mm:
1
7219 34 10 --- Chromium type kg. [15%] -
1
7219 34 20 ---- Nickel chromium austenitic type kg. [15%] -

1
7219 34 90 --- Other kg. [15%] -

7219 35 - Of a thickness of less than 0.5 mm

:
1
7219 35 10 --- Chromium type kg. [15%] -
1
7219 35 20 ---- Nickel chromium austenitic type kg. [15%] -
1
7219 35 90 ---- Other kg. [15%] -

7219 90 - Other:

- Sheets and plates:

1
7219 90 11 ---- Thickness more than 4.75 mm kg. [15%]
1
7219 90 12 --- Thickness 3 mm to 4.75 mm kg. [15%] -
1
7219 90 13 --- Thickness less than 3 mm kg. [15%] -
2
7219 90 90 --- Other Kg. [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) (2) (3) (4) (5)

7220 - FLAT-ROLLED PRODUCTS OF

STAINLESS STEEL, OF A WIDTH
OF LESS THAN 600 MM

- Not further worked than hot-

rolled:

7220 11 - Of a thickness of 4.75 mm or

more:
1
7220 11 10 - Skelp for pipes and tubes kg. [15%] -

- Strips for pipes and tubes (other

than skelp):

1
7220 11 21 ---- Chromium type kg. [15%] -
1
7220 11 22 ---- Nickel chromium austenitic type kg. [15%] -
1
7220 11 29 ---- Other kg. [15%] -
1
7220 11 90 ---- Other kg. [15%] -

7220 12 - Of a thickness of less than 4.75

mm
1
7220 12 10 --- Skelp for pipes and tubes kg. [15%] -

- Strips for pipes and tubes (other

than skelp):

1
7220 12 21 ---- Chromium type kg. [15%] -
1
7220 12 22 ---- Nickel chromium austenitic type kg. [15%] -
1
7220 12 29 ---- Other kg. [15%] -
1
7220 12 90 - Other kg. [15%]

7220 20 - Not further worked than cold-

rolled (cold-reduced):
1
7220 20 10 ---- Skelp for pipes and tubes kg. [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):
1
7220 20 21 ---- Chromium type kg. [15%] -
1
7220 20 22 ---- Nickel chromium austenitic type kg. [15%] -
1
7220 20 29 --- Other kg. [15%] -
1
7220 20 90 --- Other kg. [15%] -

7220 90 - Other:
1
7220 90 10 --- Skelp (strips for pipes and tubes) kg. [15%] -

- Strips for pipes and tubes (other

than skelp):
1
7220 90 21 - Chromium type kg. [15%] -
1
7220 90 22 -- Nickel chromium austenitic type kg. [15%]
1
7220 90 29 --- Other kg. [15%] -
1
7220 90 90 --- Other kg. [15%] -

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:
1
7221 00 11 --- Chromium type kg. [15%] -
1
7221 00 12 --- Nickel chromium austenitic type kg. [15%] -
1
7221 00 19 -- Other kg. [15%] -
1
7221 00 90 --- Other kg. [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) (2) (3) (4) (5)

7222 - 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:

7222 11 - Of circular cross section:

- Bright bars:
1
7222 11 11 --- Chromium type kg. [15%] -
1
7222 11 12 ---- Nickel chromium austenitic type kg. [15%] -
1
7222 11 19 --- Other kg. [15%] -

- Other:
1
7222 11 91 --- Chromium type kg. [15%] -
1
7222 11 92 ---- Nickel chromium austenitic type kg. [15%] -
1
7222 11 99 ---- Other kg. [15%] -

7222 19 - Other:

--- Bright bars:

1
7222 19 11 ---- Chromium type kg. [15%] -
1
7222 19 12 ---- Nickel chromium austenitic type kg. [15%] -
1
7222 19 19 ---- Other kg. [15%] -

Other:
1
7222 19 91 ---- Chromium type kg. [15%] -
1
7222 19 92 ---- Nickel chromium austenitic type kg. [15%] -

1
7222 19 99 ---- Other kg. [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:
1
7222 20 11 ---- Chromium type kg. [15%] -
1
7222 20 12 ---- Nickel chromium austenitic type kg. [15%] -
1
7222 20 19 ---- Other kg. [15%] -
2
[-- Other:]
-
1
7222 20 91 - Chromium type kg. [15%] -
1
7222 20 92 ---- Nickel chromium austenitic type kg. [15%] -
1
7222 20 99 ---- Other kg. [15%] -

7222 30 ---- Other bars and rods:

- Bright bars:
1
7222 30 11 ---- Chromium type kg. [15%] -
1
7222 30 12 ---- Nickel chromium austenitic type kg. [15%] -
1
7222 30 19 ---- Other kg. [15%] -

--- Other:

1
7222 30 91 ---- Chromium type kg. [15%] -
1
7222 30 92 ---- Nickel chromium austenitic type kg. [15%] -
1
7222 30 99 ---- Other kg. [15%] -

7222 40 Angles, shapes and sections:

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)
1
7222 40 10 ---- Of thickness of 80 mm and above kg. [15%] -
1
7222 40 20 ---- Of below 80 mm kg. [15%] -

7223 - WIRE OF STAINLESS STEEL

7223 00 - Wire of stainless steel:

1
7223 00 10 --- Electrode quality kg. [15%] -

- Other:
1
7223 00 91 ---- Of thickness of above 1.5 mm kg. [15%] -
1
7223 00 92 ---- Of thickness of 0.46 mm and kg. [15%] -
above but not exceeding1.5 mm
1
7223 00 99 ---- Of thickness of below 0.46 mm kg. [15%] -

IV.-OTHER ALLOY STEEL;

HOLLOW DRILL BARS AND
RODS, OF ALLOY OR NON-
ALLOY STEEL

7224 - OTHER ALLOY STEEL IN INGOTS

OR OTHER PRIMARY FORMS;
SEMI-FINISHED PRODUCTS OF
OTHER ALLOY STEEL
1
7224 10 00 ---- Ingots and other primary forms kg. [15%] -

7224 90 -- Other:
1
7224 90 10 ---- Of tool steel quality kg. [15%] -
1
7224 90 20 ---- Of die steel quality kg. [15%] -
1
7224 90 30 ---- Of cobalt bearing high speed steel kg. [15%] -
quality
1
7224 90 40 ---- Forged blanks of alloy steel kg. [15%] -

- Other:

1
7224 90 91 --- Billets kg. [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) (3) (4) (5)
1
7224 90 99 --- Other kg. [15%] -

7225 - FLAT-ROLLED PRODUCTS OF

OTHER ALLOY STEEL, OF A
WIDTH OF 600 MM OR MORE

- Of silicon-electrical steel:
2
7225 11 00 --- Grain-oriented kg. [20%] -
3
[722519 --- Other
1
7225 19 10 --- Hot rolled kg. [15%] -
1
7225 19 20 --- Cold rolled kg. [15%] --
1
7225 19 30 --- Other kg. [15%] -]

7225 30 - Other, not further worked than

hot-rolled, in coils:
1
7225 30 10 ---- Of spring steel quality kg. [15%] -
1
7225 30 90 --- Other kg. [15%] -

- Other, not further worked than

hot-rolled, not in coils:

-- Of a thickness of above 4.75 mm:

1
7225 40 11 ---- Boiler quality kg. [15%] -
1
7225 40 12 ---- Pressure vessel quality kg. [15%] -
1
7225 40 13 ---- High tensile quality kg. [15%] -
1
7225 40 19 ---- Other kg. [15%] -
1
7225 40 20 ---- Of a thickness of 3 mm and above kg. [15%] -
but not exceeding 4.75 mm

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) (3) (4) (5)
1
7225 40 30 - Of a thickness of below 3 mm kg. [15%] -

7225 50 - Other, not further worked than

cold-rolled (cold-reduced):
1
7225 50 10 ---- Of a thickness of less than 3 mm kg. [15%] -
1
7225 50 20 --- Of a thickness of 3 mm to 4.75 kg. [15%] -
mm
1
7225 50 30 --- Of a thickness of above 4.75 mm kg. [15%] -

- Other:
1
7225 91 00 ---- Electrolytically plated or coated kg. [15%] -
with zinc

1
7225 92 00 ---- Otherwise plated or coated with kg. [15%] -
zinc

1
7225 99 00 --- Other kg. [15%] -

7226 - FLAT-ROLLED PRODUCTS OF

OTHER ALLOY STEEL, OF A
WIDTH OF LESS THAN 600 MM

- Of silicon-electrical steel:
1
7226 11 00 ---- Grain-oriented kg. [15%] -
2
[7226 19 ---- Other -
1
7226 19 10 ---- Hot rolled kg. [15%] -
1
7226 19 20 ---- Cold rolled kg. [15%] -
1
7226 19 90 ---- Other kg. [15%] -]

7226 20 - Of high speed steel:

- Hot-rolled:

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
 (1) (2) (3) (4) (5)
1
7226 20 11 ---- In coils kg. [15%] -
1
7226 20 12 ---- Other kg. [15%] -

- Cold-rolled:
1
7226 20 21 ---- In coils kg. [15%] -
1
7226 20 22 ---- Other kg. [15%] -
1
7226 20 30 ---- Hoops and strips kg. [15%] -

- Other:

7226 91 -- Not further worked than hot-

rolled:
1
7226 91 10 ---- Of a thickness of below 3 mm kg. [15%] -
1
7226 91 20 ---- Of a thickness of 3 mm and above kg. [15%] -
but not exceeding 4.75 mm
1
7226 91 30 ---- High tensile quality of a thickness kg. [15%] -
of above 4.75 mm
1
7226 91 90 ---- Other kg. [15%] -

7226 92 -- Not further worked than cold-

rolled (cold-reduced):
1
7226 92 10 ---- Of a thickness of below 3 mm kg. [15%] -
1
7226 92 20 ---- Of a thickness of 3 mm and above kg. [15%] -
but not exceeding 4.75 mm
1
7226 92 30 ---- Of a thickness of above 4.75 mm kg. [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)

1
7226 99 10 ---- Of a thickness of above 4.75 mm kg. [15%] -

1
7226 99 20 ---- Of a thickness of above 3 mm and kg. [15%] -
but not exceeding 4.75 mm
1
7226 99 30 ---- Of a thickness of below 3 mm kg. [15%] -
1
7226 99 40 ---- Skelp (strips for pipes and tubes) kg. [15%] -

- Hoops and strips:

1
7226 99 51 ---- Hot rolled kg. [15%] -
1
7226 99 52 ---- Cold rolled kg. [15%] -
1
7226 99 53 ---- Of spring steel, other than skelp kg. [15%] -
1
7226 99 60 ---- Skelps and strips for razor blades kg. [15%] -
and saw blades
1
7226 99 90 ---- Other kg. [15%] -

7227 - BARS AND RODS, HOT-ROLLED,

IN IRREGULARLY WOUND COILS,
OF OTHER ALLOY STEEL
1
7227 10 00 ---- Of high speed steel kg. [15%] -
1
7227 20 00 ---- Of silico-manganese steel kg. [15%] -

7227 90 - Other:
1
7227 90 10 ---- Valve spring steel quality kg. [15%] -
1
7227 90 20 ---- Other spring steel quality kg. [15%] -
1
7227 90 30 ---- Ball bearing quality kg. [15%] -
1
7227 90 40 ---- Cold heading quality kg. [15%] -
1
7227 90 50 ---- Lead-free cutting quality kg. [15%] -
1
7227 90 60 ---- Sulphur free cutting quality kg. [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) (3) (4) (5)
1
7227 90 90 ---- Other kg. [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:

1
7228 10 10 ---- Bright bars kg. [15%] -

1
7228 10 90 ---- Other kg. [15%] -
1
7228 20 00 ---- Bars and rods, of silico- kg. [15%] -
manganese steel

7228 30 - Other bars and rods, not further

worked than hot-rolled, hot-
drawn or extruded:

- Bright bars:
1
7228 30 11 ---- Of alloy tool steel kg. [15%] -
1
7228 30 19 ---- Other kg. [15%] -

Other:
1
7228 30 21 ---- Lead bearing steel kg. [15%] -
1
7228 30 22 ---- Spring steel kg. [15%] -

1
7228 30 23 ---- Sulphur bearing steel kg. [15%] -

1
7228 30 24 ---- Tool and die steel kg. [15%] -

1
7228 30 29 ---- Other kg. [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)

1
7228 40 00 ---- Other bars and rods, not further kg. [15%] -
worked than forged

7228 50 - Other bars and rods, not further

worked than cold-formed or cold-
finished:
1
7228 50 10 ---- Of engine valves and cold kg. [15%] -
heading steel

1
7228 50 90 ---- Other kg. [15%] -

7228 60 ---- Other bars and rods:

- Bright bars:

1
7228 60 11 ---- Of alloy tool steel kg. [15%] -

1
7228 60 12 ---- Other kg. [15%]

- Other:

1
7228 60 91 ---- Lead bearing steel kg. [15%] -

1
7228 60 92 ---- Spring steel kg. [15%] -

1
7228 60 93 ---- Sulphur bearing steel kg. [15%] -

1
7228 60 94 ---- Tool and die steel kg. [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)

1
7228 60 99 ---- Other kg. [15%] -

7228 70 - Angles, shapes and sections:

- Not further worked than hot-

rolled, hot-drawn or extruded:

1
7228 70 11 ---- Of 80 mm or more kg. [15%] -

1
7228 70 12 ---- Of less than 80 mm kg. [15%] -

- Not further worked than cold-

formed or cold-finished:

1
7228 70 21 ---- Of 80 mm or more kg. [15%] -

1
7228 70 22 ---- Of less than 80 mm kg. [15%] -

7228 80 - Hollow drill bars and rods:

1
7228 80 10 ---- Of alloy steel kg. [15%] -

1
7228 80 20 ---- Of non alloy steel, forged kg. [15%] --

1
7228 80 90 ---- Other kg. [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) (2) (3) (4) (5)

7229 - WIRE OF OTHER ALLOY STEEL

1
*** -

2
7229 20 00 ---- Of silico-manganese steel kg. [15%] -

7229 90 ---- Other:

- Tinned wire, bronze coated wire,

trapezoidal wire, half round wire,
crimped wire and copper coated
wire, not insulated:
2
7229 90 11 ---- Tinned wire kg. [15%] -

2
7229 90 12 ---- Bronze coated wire kg. [15%] -
2
7229 90 13 ---- Trapezoidal wire kg. [15%] -
2
7229 90 14 ---- Half round wire kg. [15%] -
2
7229 90 15 ---- Crimped wire kg. [15%] -

2
7229 90 16 ---- Copper coated wire kg. [15%] -

- Electrode quality, wire rope

quality and ACSR quality not
insulated:
2
7229 90 21 ---- Electrode quality kg. [15%] -

2
7229 90 22 ---- Wire rope quality kg. [15%] -

2
7229 90 23 ---- ACSR quality kg. [15%] -

- Wire (excluding wire type lead),

spring, high tensile, hardened and
tempered wires, not insulated

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)
1
7229 90 31 ---- Wire (excluding wire type lead) kg. [15%] -

1
7229 90 32 ---- Spring wire kg. [15%] -

1
7229 90 33 ---- High tensile wire kg. [15%] -

1
7229 90 34 ---- Hardened and tempered wire kg. [15%] -

1
7229 90 40 ---- Other wire kg. [15%] -

- Shaped and profiled wires of

cross-section:

1
7229 90 51 ---- Half round kg. [15%] -

1
7229 90 52 ---- Flat and rectangular kg. [15%] -

1
7229 90 53 ---- 'L' shape kg. [15%] -

1
7229 90 54 ---- 'Z' shape kg. [15%] -

1
7229 90 59 ---- Other kg. [15%] -

1
7229 90 60 ---- Electric resistance wire (including kg. [15%] -
electric resistance heating wire)

1
7229 90 70 ---- Crimped wire kg. [15%] -

1
7229 90 90 ---- Other kg. [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

Std. Prefnl. Areas

(1) (2) (3) (4) (5)

7301 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
1
7301 10 00 - Sheet piling kg. [15%]
-
7301 20 - Angles, shapes and sections :
1
7301 20 10 --- Steel slotted angles kg. [15%]
-
1
7301 20 90 --- Other kg. [15%]
-
7302 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
7302 10 - Rails:
1
7302 10 10 --- For railways kg. [15%]
-
1
7302 10 20 --- For tramways kg. [15%]
-
1
7302 10 90 --- Other kg. [15%]
-
1
7302 30 00 - Switch blades, crossing frogs, point rods and kg. [15%]
other crossing pieces -

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) (3) (4) (5)
1
7302 40 00 - Fish-plates and sole plates kg. [15%]
-
7302 90 - Other:
1
7302 90 10 --- Material for jointing or fixing rails kg. [15%]
-
1
7302 90 90 --- Other kg. [15%]
-
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:
1
7303 00 10 --- Rain water pipe kg. [15%]
-
1
7303 00 20 --- Soil pipe kg. [15%]
-
1
7303 00 30 --- Spun pipe kg. [15%]
-
1
7303 00 90 --- Other kg. [15%]
-
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:
1
7304 11 10 -- Tubes and pipes kg. [15%] --
1
7304 11 20 -- Blanks for tubes and pipes kg. [15%] -
1
7304 11 90 -- Other kg. [15%] --
7304 19 -- Other:
1
7304 19 10 -- Tubes and pipes kg. [15%] --
1
7304 19 20 -- Blanks for tubes and pipes kg. [15%] --
1
7304 19 90 -- Other kg. [15%] --
-- Casing, tubing and drill pipe, of a kind used
in drilling for oil or gas:
3 1
7304 22 00 -- [Drill pipe of stainless steel] kg. [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) (3) (4) (5)
1
7304 23 10 -- Of iron kg. [15%]
2 1
7304 23 90 -- [Other] kg. [15%] --
1
7304 24 00 -- Other, of stainless steel kg. [15%] _
7304 29 -- Other:
1
7304 29 10 -- Of iron kg. [15%] --
1
7304 29 90 -- Other kg. [15%] --
-- 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 kg. 1[15%] --

7304 31 19 -- Other kg. 1[15%] --
-- Above 114.3 mm but up to 219.1 mm outer
diameter
1
7304 31 21 -- Of iron kg. [15%] _
1
7304 31 29 -- Other kg. [15%] --
-- Above 219.1 mm diameter:
1
7304 31 31 -- Of iron kg. [15%] --
1
7304 31 39 -- Other kg. [15%] --
7304 39 -- Other:

-- Up to 114.3 mm outer diameter:

1
7304 39 11 -- Of iron kg. [15%] --
1
7304 39 19 -- Other kg. [15%] --
-- Above 114.3 mm but up to 219.1 mm outer
diameters:
1
7304 39 21 -- Of iron kg. [15%] --
1
7304 39 29 -- Other kg. [15%] --
-- Above 219.1 mm diameter:

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) (3) (4) (5)
1
7304 39 31 -- Of iron kg. [15%] --
1
7304 39 39 -- Other kg. [15%] --
-- Other, of circular cross section, of stainless
steel:
1
7304 41 00 -- Cold--drawn or cold--rolled (cold--reduced) kg. [15%] --
1
7304 49 00 -- Other kg. [15%] --
2
-- [-Other, of circular cross section, of alloy
steel:]
7304 51 -- Cold--drawn or cold rolled (cold--reduced):
1
7304 51 10 -- Up to 114.3 mm diameter kg. [15%]
--
1
7304 51 20 -- Above 114.3 mm but up to 219.1 mm outer kg. [15%]
diameter --
1
7304 51 30 -- Above 219.1 mm outer diameter kg. [15%]
--
7304 59 -- Other:
1
7304 59 10 -- Up to 114.3 mm diameter kg. [15%]
--
1
7304 59 20 -- Above 114.3 mm but up to 219.1 mm outer kg. [15%]
diameter
1
7304 59 30 -- Above 219.1 mm outer diameter kg. [15%]
--
1
7304 90 00 -- Other kg. [15%]
-]
7305 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 :
7305 11 -- Longitudinally submerged arc welded:

--- Galvanised pipes:

1
7305 11 11 --- Of iron kg. [15%]
- -
1
7305 11 19 --- Other kg. [15%]
- -
--- Non-galvanised pipes:
1
7305 11 21 --- Of iron kg. [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) (2) (3) (4) (5)
1
7305 11 29 --- Other kg. [15%]
- -
7305 12 -- Other, longitudinally welded:

--- Galvanised pipes:

1
7305 12 11 --- Of iron kg. [15%]
- -
1
7305 12 19 --- Other kg. [15%]
- -
--- Non-galvanised pipes:
1
7305 12 21 --- Of iron kg. [15%]
- -
1
7305 12 29 --- Other kg. [15%]
- -
7305 19 -- Other:

--- Galvanised pipes:

1
7305 19 11 --- Of iron kg. [15%]
- -
1
7305 19 19 --- Other kg. [15%]
- -
--- Non-galvanised (black) pipes:
1
7305 19 21 --- Of iron kg. [15%]
- -
1
7305 19 29 --- Other kg. [15%]
- -
7305 20 - Casing of a kind used in drilling for oil or
gas:
1
7305 20 10 --- Of iron kg. [15%]
-
1
7305 20 90 --- Other kg. [15%]
-
- Other, welded:

7305 31 -- Longitudinally welded:

1
7305 31 10 --- Of iron kg. [15%]
-
1
7305 31 90 --- Other kg. [15%]
-
7305 39 -- Other:
1
7305 39 10 --- Of iron kg. [15%]
-
1
7305 39 90 --- Other kg. [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) (2) (3) (4) (5)
7305 90 - Other:
1
7305 90 10 --- High pressure hydroelectric conduits of steel kg. [15%]
-
--- ERW precision tubes:
1
7305 90 21 --- Of iron kg. [15%]
- -
1
7305 90 29 --- Other kg. [15%]
- -
- Other:
1
7305 90 91 --- Of iron kg. [15%]
- -
1
7305 90 99 --- Other kg. [15%]
- -
7306 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:
1
7306 11 00 -- Welded ,of stainless steel kg. [15%]
--
7306 19 -- Other:

-- Galvanised pipes:
1
7306 19 11 -- Of iron kg. [15%]
--
1
7306 19 19 -- Other kg. [15%]
--
-- Non galvanised pipes:
1
7306 19 21 -- Of iron kg. [15%]
--
1
7306 19 29 -- Other kg. [15%]

-- Casing and tubing of a kind used in drilling

for oil or gas:
1
7306 21 00 -- Welded, of stainless steel kg. [15%]
--
7306 29 -- Other:
1
7306 29 11 -- Of iron kg. [15%]
1
7306 29 19 -- Other kg. [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) (3) (4) (5)
1
7306 30 10 -- Of iron kg. [15%]
1
7306 30 90 -- Other kg. [15%]
1
7306 40 00 -- Other, welded, of circular cross--section, of kg. [15%] --
stainless steel
1
7306 50 00 -- Other, welded, of circular cross--section, of kg. [15%] --
other alloy steel
-- Other, welded, of non--circular cross--
section:
1
7306 61 00 -- Of square or rectangular--cross--section kg. [15%] --
1
7306 69 00 -- Of other non--circular cross--section kg. [15%] --
7306 90 -- Other:

-- ERW precision tubes:

1
7306 90 11 -- Of iron kg. [15%] --
1
7306 90 19 -- Other kg. [15%] --
1
7306 90 90 -- Other kg. [15%] -]
7307 TUBE OR PIPE FITTINGS ( FOR EXAMPLE,
COUPLINGS, ELBOWS, SLEEVES), OF IRON
OR STEEL

- Cast fittings:

7307 11 -- Of non-malleable cast iron:

1
7307 11 10 --- Sponge iron cast fittings kg. [15%] -
1
7307 11 20 --- SG iron cast fittings kg. [15%] -
1
7307 11 90 --- Other kg. [15%] -
1
7307 19 00 -- Other kg. [15%] -
- Other, of stainless steel:
1
7307 21 00 -- Flanges kg. [15%] -
1
7307 22 00 -- Threaded elbows, bends and sleeves kg. [15%] -
1
7307 23 00 -- Butt welding fittings kg. [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) (2) (3) (4) (5)
1
7307 29 00 -- Other kg. [25%]
-
- Other:
7307 91 -- Flanges:
2
7307 91 10 --- Galvanised kg. [15%] -
1
7307 91 90 --- Other kg. [15%] -
7307 92 -- Threaded elbows, bends and sleeves:
1
7307 92 10 --- Galvanised kg. [15%] -
1
7307 92 90 --- Other kg. [15%] -
7307 93 -- Butt wledings fittings:
1
7307 93 10 --- Galvanised kg. [15%] -
1
7307 93 90 --- Other kg. [15%] -
7307 99 -- Other:
1
7307 99 10 --- Galvanised kg. [15%] -
2
7307 99 90 --- Other kg. [25%] -
7308 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
3 1
7308 10 00 - Bridges and bridge-sections [u] [15%] -
7308 20 - Towers and lattice masts:
--- Towers, whether or not assembled:
3 1
7308 20 11 --- For transmission line [u] [15%] -
-
3 1
7308 20 19 --- Other [u] [15%] -
-
2 1
7308 20 20 --- Lattice masts [u] [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) (2) (3) (4) (5)
1 2
7308 30 00 - Doors, windows and their frames and [u] [15%]
thresholds for doors -
1 2
7308 40 00 - Equipment for scaffolding, shuttering, [u] [15%]
propping or pit-propping -
7308 90 - Other:
1 2
7308 90 10 --- Beams`, channels, pillars and girders [u] [15%]
prepared for use in structures -
1 2
7308 90 20 --- Drop rods [u] [15%]
-
1 2
7308 90 30 --- Hatchway, rails and bulkheads for ships or [u] [15%]
boats and parts of hull -
1 2
7308 90 40 --- Galvanised tension bars [u] [15%]
-
1 2
7308 90 50 --- Structures and super structures for mining [u] [15%]
-
1 2
7308 90 60 --- Truss rods [u] [15%]
-
1 2
7308 90 70 --- Tubular steel poles for electric transmission [u] [15%]
and distribution lines -
1 3
7308 90 90 --- Other [u] [25%]
-
7309 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 - 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:
2
7309 00 10 --- Galvanized iron tanks kg. [15%]
-
2
7309 00 20 --- Galvanized iron barrels and drums kg. [15%]
-
2
7309 00 30 --- Pressed steel tanks kg. [15%]
-
2
7309 00 40 --- Pressure vessels kg. [15%]
-
2
7309 00 90 --- Other kg. [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 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
 (1) (2) (3) (4) (5)
7310 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
7310 10 - Of a capacity of 50 l or more:
1
7310 10 10 --- Tin plate containers kg. [15%]
-
1
7310 10 20 --- Trunks and cases kg. [15%]
-
1
7310 10 90 --- Other kg. [15%]
-
- Of a capacity of less than 50 l :

7310 21 -- Cans which are to be closed by soldering or

crimping:
1
7310 21 10 --- Tin plate containers Kg. [15%]
-
1
7310 21 90 --- Other kg. [15%]
-
7310 29 -- Other:
1
7310 29 10 --- Tin plate containers kg. [15%]
-
1
7310 29 20 --- Trunks and cases kg. [15%]
-
2
7310 29 90 --- Other kg. [25%]
-
7311 CONTAINERS FOR COMPRESSED OR
LIQUEFIED GAS, OF IRON OR STEEL
7311 00 - Containers for compressed or liquefied gas,
of iron or steel:
1
7311 00 10 --- Liquefied petroleum gas (LPG) cylinder kg. [15%]
-
1
7311 00 20 --- Low pressure cylinder (working pressure up kg. [15%]
to 35.2 kg/sq. cm other than LPG) -
1
7311 00 30 --- High pressure cylinder (working pressure kg. [15%]
exceeding 35.2 kg/sq.cm) -
1
7311 00 90 --- Other kg. [15%]
-
7312 STRANDED WIRE, ROPES, CABLES, PLAITED
BANDS, SLINGS AND THE LIKE, OF IRON OR
STEEL, NOT ELECTRICALLY INSULATED
7312 10 - Stranded wire, ropes and cables::
1
7312 10 10 --- Wire ropes, black kg. [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) (2) (3) (4) (5)
1
7312 10 20 --- Wire ropes, galvanised kg. [15%]
-
1
7312 10 30 --- Stranded wire kg. [15%]
-
1
7312 10 90 --- Other kg. [15%]
-
1
7312 90 00 - Other kg. [15%]
-
7313 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 - 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:
1
7313 00 10 --- Barbed wire kg. [15%]
-
1
7312 00 20 --- Twisted hoop or single flat wire, barbed or kg. [15%]
not, and loosely twisted double wire, of a -
kind used for fencing
7314 CLOTH (INCLUDING ENDLESS BANDS),
GRILL, NETTING AND FENCING, OF IRON OR
STEEL WIRE; EXPANDED METAL OF IRON
OR STEEL
- Woven cloth:
1
7314 12 00 -- Endless bands for machinery, of stainless kg. [15%]
steel -
2
[***]

7314 14 -- Other woven cloth, of stainless steel:

1
7314 14 10 --- Wire gauze (wire cloth, wire mesh) kg. [15%]
-
1
7314 14 90 --- Other kg. [15%]
-
7314 19 -- Other:
1
7314 19 10 --- Wire gauze (wire cloth, wire mesh) kg. [15%]
-
1
7314 19 90 --- Other kg. [15%]
-
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 kg. 1[15%]
-
1
7314 20 90 --- Other kg. [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
 (1) (2) (3) (4) (5)

- Other grill, netting and fencing, welded at

the intersection:
1
7314 31 00 -- Plated or coated with zinc kg. [15%]
-
1
7314 39 00 -- Other kg. [15%]
-
- Other cloth, grill, netting and fencing:

7314 41 -- Plated or coated with zinc:

1
7314 41 10 --- Wire netting kg. [15%]
-
1
7314 41 90 --- Other kg. [15%]
-
7314 42 -- Coated with plastics:
1
7314 42 10 --- Wire netting kg. [15%]
-
1
7314 42 90 --- Other kg. [15%]
-
7314 49 -- Other:
1
7314 49 10 --- Wire netting kg. [15%]
-
1
7314 49 90 --- Other kg. [15%]
-
1
7314 50 00 - Expanded metal kg. [15%]
-
7315 CHAIN AND PARTS THEREOF, OF IRON OR
STEEL
- Articulated link chain and parts thereof:
1
7315 11 00 -- Roller chain kg. [15%]
-
7315 12 -- Other chain:
1
7315 12 10 --- Lifting and hoisting chain kg. [15%]
-
1
7315 12 20 --- Ship chain kg. [15%]
-
1
7315 12 90 --- Other kg. [15%]
-
1
7315 19 00 -- Parts kg. [15%]
-
1
7315 20 00 - Skid chain kg. [15%]
-
- Other chain:
1
7315 81 00 -- Stud-link kg. [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) (3) (4) (5)
1
7315 82 00 -- Other, welded link kg. [15%]
-
1
7315 89 00 -- Other kg. [15%]
-
1
7315 90 00 - Other parts kg. [15%]
-
7316 ANCHORS, GRAPNELS AND PARTS
THEREOF, OF IRON OR STEEL
7316 00 Anchors, grapnels and parts thereof, of iron
or steel:
1
7316 00 10 --- Anchors and grapnels kg. [15%]
-
1
7316 00 90 --- Parts kg. [15%]
-
7317 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
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:
1
7317 00 11 --- For animal shoes kg. [15%]
- -
1
7317 00 12 --- For fixing heel strips and toe plates kg. [15%]
- -
1
7317 00 13 --- Wire nails kg. [15%]
- -
1
7317 00 19 --- Other kg. [15%]
- -
--- Spikes:
1
7317 00 21 --- Dog spikes kg. [15%]
- -
1
7317 00 29 --- Other kg. [15%]
- -
1
7317 00 30 --- Tacks kg. [15%]
-
--- Other:
1
7317 00 91 --- Staples other than in strips, and drawing pins kg. [15%]
- -
1
7317 00 99 --- Other kg. [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
 (1) (2) (3) (4) (5)

7318 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:

1
7318 11 10 --- Machine screws kg. [15%]
-
1
7318 11 90 --- Other kg. [15%]
-
1
7318 12 00 -- Other wood screws kg. [15%]
-
1
7318 13 00 -- Screw hooks and screw rings kg. [15%]
-
1
7318 14 00 -- Self-tapping screws kg. [15%]
-
2
7318 15 00 -- Other screws and bolts, whether or not with kg. [25%]
their nuts or washers -
2
7318 16 00 -- Nuts kg. [25%]
-
1
7318 19 00 -- Other kg. [15%]
-
- Non-threaded articles:
1
7318 21 00 -- Spring washers and other lock washers kg. [15%]
-
1
7318 22 00 -- Other washers kg. [15%]
-
1
7318 23 00 -- Rivets kg. [15%]
-
1
7318 24 00 -- Cotters and cotter-pins kg. [15%]
-
7318 29 -- Other:
1
7318 29 10 --- Circlips kg. [15%]
-
2
7318 29 90 --- Other kg. [25%]
-
7319 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
3
[***]

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:
2
7319 40 10 -- Safety pins kg. [15%]
- -
2
7319 40 90 -- Other pins kg. [15%]
- -]
2
7319 90 00 - Other kg. [15%]
-
7320 SPRINGS AND LEAVES FOR SPRINGS, OF
IRON OR STEEL
7320 10 - Leaf-springs and leaves therefore:

--- Leaf-springs:
2
7320 10 11 --- For motor vehicles kg. [15%]
- -
2
7320 10 12 --- For railways and tramways kg. [15%]
- -
2
7320 10 19 --- Other kg. [15%]
- -
2
7320 10 20 --- Leaves for springs kg. [15%]
-
2
7320 20 00 - Helical springs kg. [15%]
-
7320 90 - Other:
2
7320 90 10 --- Coil spring for railways, tramways kg. [15%]
-
2
7320 90 20 --- Spring pins kg. [15%]
-
3
7320 90 90 --- Other kg. [25%]
-
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:
2
7321 11 10 --- Cookers and kitchen stoves u [15%]
-
2
7321 11 20 --- Other stoves u [15%]
-
2
7321 11 90 --- Other u [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:

1
7321 12 10 --- Cookers and kitchen stoves u [15%]
-
1
7321 12 20 --- Other stoves u [15%]
-
1
7321 12 90 --- Other u [15%]
-
2
[7321 19 -- Other, including appliances for solid fuel:
1
7321 19 10 -- Cookers and kitchen stoves u [15%]
--
1
7321 19 90 -- Other stoves and appliances u [15%]
--]
- Other appliances:
1
7321 81 00 -- For gas fuel or for both gas and other fuels u [15%]
-
1
7321 82 00 -- For liquid fuel u [15%]
-
3
[7321 89 -- Other, including appliances for solid fuel:
1
7321 89 10 -- Clay tandoor (oven with iron or steel body kg. [15%]
and earthen grates ) --
1
7321 89 90 -- Other kg. [15%]
-]
1
7321 90 00 - Parts kg. [15%]
-
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:
1
7322 11 00 -- Of cast iron kg. [15%]
-
1
7322 19 00 -- Other kg. [15%]
-
7322 90 - Other:
1
7322 90 10 --- Air heaters and hot air distributors kg. [15%]
-
1
7322 90 90 --- Parts of air heaters and hot air distributors kg. [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) (2) (3) (4) (5)
1
7323 TABLE, KITCHEN OR OTHER HOUSEHOLD [u]
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
1 2
7323 10 00 - Iron or steel wool; pot scourers and scouring [u] [20%]
or polishing pads, gloves and the like -
- Other:

7323 91 -- Of cast iron, not enamelled:

1 2
7323 91 10 --- Pans [u] [20%]
-
1 2
7323 91 90 --- Other [u] [20%]
-
1 2
7323 92 00 -- Of cast iron, enamelled [u] [20%]
-
7323 93 -- Of stainless steel:

1 2
7323 93 10 --- Pressure cookers [u] [20%]
-
1 2
7323 93 90 --- Other [u] [20%]
-
7323 94 -- Of iron (other than cast iron) or steel,
enamelled:
1 2
7323 94 10 --- Ghamellas [u] [20%]
-
1 2
7323 94 20 --- Utensils [u] [20%]
-
1 2
7323 94 90 --- Other [u] [20%]
-
7323 99 -- Other:
1 2
7323 99 10 --- Utensils of galvanised iron [u] [20%]
-
1 2
7323 99 20 --- Other utensils [u] [20%]
-
1 2
7323 99 90 --- Other [u] [20%]
-
1
7324 SANITARY WARE AND PARTS THEREOF, OF [u]
IRON OR STEEL
1 3
7324 10 00 - Sinks and wash basins, of stainless steel [u] [15%]
-
- Baths:
1 3
7324 21 00 -- Of cast iron, whether or not enamelled [u] [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) (3) (4) (5)
1 2
7324 29 00 -- Other [u] [15%]
-
1 2
7324 90 00 - Other, including parts [u] [15%]
-
7325 OTHER CAST ARTICLES OF IRON OR STEEL
2
7325 10 00 - Of non-malleable cast iron kg. [15%]
-
- Other:
2
7325 91 00 -- Grinding balls and similar articles for mills kg. [15%]
-
7325 99 -- Other:
2
7325 99 10 --- Of iron kg. [15%]
-
2
7325 99 20 --- Of alloy steel kg. [15%]
-
2
7325 99 30 --- Of stainless steel kg. [15%]
-
--- Other:
2
7325 99 91 --- Rudders for ships or boats kg. [15%]
- -
2
7325 99 92 --- Drain covers kg. [15%]
- -
2
7325 99 93 --- Plates and frames for sewage water or similar kg. [15%]
- system -
3
7325 99 99 --- Other kg. [25%]
- -
7326 OTHER ARTICLES OF IRON OR STEEL

- Forged or stamped, but not further worked:

2
7326 11 00 -- Grinding balls and similar articles for mills kg. [15%]
-
7326 19 -- Other:
2
7326 19 10 --- For automobiles and earth moving kg. [15%]
equipments -
3
7326 19 90 --- Other kg. [25%]
-
7326 20 - Articles of iron or steel wire:
2
7326 20 10 --- Tyre bead wire rings intended for use in the kg. [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) (3) (4) (5)
1
7326 20 90 --- Other kg. [15%]
-
7326 90 - Other:
1
7326 90 10 --- Belt lacing of steel kg. [15%]
-
1
7326 90 20 --- Belt fasteners for machinery belts kg. [15%]
-
1
7326 90 30 --- Drain covers, plates, and frames for sewages, kg. [15%]
water or similar system -
1
7326 90 40 --- Enamelled iron ware kg. [15%]
-
1
7326 90 50 --- Grinding media balls and cylpebs kg. [15%]
-
1
7326 90 60 --- Manufactures of stainless steel kg. [15%]
-
1
7326 90 70 --- Articles of clad metal kg. [15%]
-
1
7326 90 80 --- Parts of ships, floating structure and vessels kg. [15%]
excluding hull, propellers and paddle- -
wheels)
--- Other:
1
7326 90 91 --- Shanks kg. [15%]
- -
2
7326 90 99 --- Other kg. [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

Element Limiting content per cent by weight

Ag Silver 0.25

As Arsenic 0.5

Cd Cadmium 1.3

Cr Chromium 1.4

Mg Magnesium 0.8

Pb Lead 1.5

S Sulphur 0.7

Sn Tin 0.8

Te Tellurium 0.8

Zn Zinc 1.0

Zr Zirconium 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

Std. Prefnl.

Areas
(1) (2) (3) (4) (5)
7401 COPPER MATTES; CEMENT COPPER
(PRECIPITATED COPPER)

1
[7401 00 -- Copper Mattes; Cement copper (precipitated
copper):
2
7401 00 10 -- Copper mattes kg. [5%] --
2
7401 00 90 -- Cement copper (precipitated copper) kg. [5%] -]

7402 UNREFINED COPPER; COPPER ANODES FOR

ELECTROLYTIC REFINING

7402 00 - Unrefined copper; copper anodes for

electrolytic refining:
2
7402 00 10 --- Blister copper kg. [5%] -
2
7402 00 90 --- Other kg. [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
(1) (2) (3) (4) (5)
7403 REFINED COPPER AND COPPER ALLOYS,
UNWROUGHT

- Refined copper:

1
7403 11 00 -- Cathodes and sections of cathodes kg. [5%] -
1
7403 12 00 -- Wire-bars kg. [5%] -
1
7403 13 00 -- Billets Kg. [5%] -
1
7403 19 00 -- Other kg. [5%] -

- Copper alloys:

1
7403 21 00 -- Copper-zinc base alloys (brass) kg. [5%] -

7403 22 -- Copper-tin base alloys (bronze):

1
7403 22 10 --- Phosphor bronze kg. [5%] -
1
7403 22 90 --- Other kg. [5%] -
2
***

1
7403 29 00 -- Other copper alloys (other than master alloys kg. [5%] -
of heading 7405)

7404 COPPER WASTE AND SCRAP

7404 00 - Copper waste and scrap:

--- Of copper:

1
7404 00 11 ---- Empty or discharged catridges of all bores kg. [5%] -
and sizes

1. Subs. 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
(1) (2) (3) (4) (5)
7404 00 12 ----
Copper scrap, namely the following: kg. 2
[5%]
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;]
2
7404 00 19 ---- Other kg. [5%]
-

---
Of copper alloys:
3
[74040021 ---- kg. 5%
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’;

7404 00 22 ----
Brass scrap, namely the following: kg. 2
[5%]
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% -
manganese bronze solids covered ISRI code
word ‘Parch’; High lead bronze solids and
borings covered by ISRI code word ‘Elias’

7404 00 25 Copper nickel scrap, including the following: kg. 5% -]

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’;
3
7404 00 29 ---- Other kg. [5%] -
4
7405 00 00 MASTER ALLOYS OF COPPER kg. [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
(1) (2) (3) (4) (5)
7406 COPPER POWDERS AND FLAKES
1
7406 10 00 - Powders of non-lamellar structure kg. [5%] -
1
7406 20 00 - Powders of lamellar structure; flakes kg. [5%] -

7407 COPPER BARS, ROADS AND PROFILES

7407 10 - Of refined copper:

1
7407 10 10 --- Electrolytic copper rods or black copper rods kg. [5%] -
1
7407 10 20 --- Other copper rods kg. [5%] -
1
7407 10 30 --- Copper bars (excluding hollow bars) kg. [5%] -
1
7407 10 40 --- Hollow bars of copper kg. [5%] -

--- Profiles:
1
7407 10 51 ---- Hollow profiles kg. [5%] -
1
7407 10 59 ---- Other kg. [5%] -
1
7407 10 90 --- Other kg. [5%] -

- Of copper alloys:

7407 21 -- Of copper-zinc base alloys (brass):

1
7407 21 10 --- Bars kg. [5%] -
1
7407 21 20 --- Rods kg. [5%] -
1
7407 21 30 --- Hollow bars kg. [5%] -
1
7407 21 90 --- Other kg. [5%] -
2
***

7407 29 -- Other:
1
7407 29 10 --- Rods of bronze and similar alloys kg. [5%] -

--- Profiles:
1
7407 29 21 ---- Hollow kg. [5%] -
1
7407 29 29 ---- Other kg. [5%] -
1
7407 29 90 --- Other kg. [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
(1) (2) (3) (4) (5)
7408 COPPER WIRE

- Of refined copper:

7408 11 -- Of which the maximum cross-sectional

dimension exceeds 6 mm:
1
7408 11 10 --- Copper weld wire Kg. [5%] -
1
7408 11 90 --- Other kg. [5%] -

7408 19 -- Other:
1
7408 19 10 --- Copper weld wire kg. [5%] -
1
7408 19 20 --- Welding wire kg. [5%] -
1
7408 19 90 --- Other kg. [5%] -

- Of copper alloys:

7408 21 -- Of copper-zinc base alloys (brass):

1
7408 21 10 --- Of which the maximum cross-sectional kg. [5%] -
dimension exceeds 6 mm
1
7408 21 90 --- Other kg. [5%] -
1
7408 22 -- Of copper-nickel base alloys (cupro-nickel) [5%]
or copper-nickel-zinc base alloys (nickel
silver):
1
7408 22 10 --- Silver plated flattened wire of copper kg. [5%] -
(lametta)
1
7408 22 20 --- Other of which the maximum cross-sectional kg. [5%] -
dimension exceeds 6 mm
1
7408 22 90 --- Other kg. [5%] -

7408 29 -- Other:
1
7408 29 10 --- Wire of bronze and similar alloys kg. [5%] -
1
7408 29 90 --- Other kg. [5%] -

7409 COPPER PLATES, SHEETS AND STRIP, OF A

THICKNESS EXCEEDING 0.15 MM

- Of refined copper:
1
7409 11 00 -- In coils kg. [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) (2) (3) (4) (5)
1
7409 19 00 -- Other kg. [5%] -

- Of copper-zinc base alloys (brass):

1
7409 21 00 -- In coils kg. [5%] -
1
7409 29 00 -- Other kg. [5%] -

- Of copper-tin base alloys (bronze):

1
7409 31 00 -- In coils kg. [5%] -
1
7409 39 00 -- Other kg. [5%] -
1
7409 40 00 - Of copper-nickel base alloys (cupro-nickel) kg. [5%] -
or copper-nickel-zinc base alloys (nickel
silver)
1
7409 90 00 - Of other copper alloys kg. [5%] -

7410 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:
1
7410 11 00 -- Of refined copper kg. [5%] -
1
7410 12 00 -- Of copper alloys kg. [5%] -

- Backed:
1
7410 21 00 -- Of refined copper kg. [5%] -
1
7410 22 00 -- Of copper alloys kg. [5%] -

7411 COPPER TUBES AND PIPES

1
7411 10 00 - Of refined copper kg. [10%] -

- Of copper alloys:
1
7411 21 00 -- Of copper-zinc base alloys (brass) kg. [10%] -
1
7411 22 00 -- Of copper-nickel base alloys (cupro-nickel) kg. [10%] -
or copper-nickel-zinc base alloys (nickel
silver)
1
7411 29 00 -- 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 of
headings 7406, 7407, 7408 , 7409 and 7410 (w.e.f. 11-5-2007).

10
(1) (2) (3) (4) (5)
7412 COPPER TUBE OR PIPE FITTINGS ( FOR
EXAMPLE, COUPLINGS, ELBOWS, SLEEVES)
1
7412 10 00 - Of refined copper kg. [10%] -

7412 20 - Oc copper alloys:

--- Brass:
1
7412 20 11 ---- Tube-well strainer kg. [10%] -
1
7412 20 12 ---- Hose connectors kg. [10%] -
1
7412 20 19 ---- Other kg. [10%] -
1
7412 20 90 --- Fittings of bronze or other alloys of copper kg. [10%] -
2
7413 00 00 STRANDED WIRE, CABLES, PLATED BANDS kg. [10%] -
AND THE LIKE, OF COPPER, NOT
ELECTRICALLY INSULATED
3
***

7415 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
4
7415 10 00 - Nails and tacks, drawing pins, staples and kg. [10%] -
similar articles

- Other articles, not threaded:

4
7415 21 00 -- Washers (including spring washers) kg. [10%] -
4
7415 29 00 -- Other kg. [10%] -

- Other threaded articles:

7415 33 -- Screws; bolts and nuts:

4
7415 33 10 --- Screws for wood kg. [10%] -
4
7415 33 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 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
(1) (2) (3) (4) (5)
7415 39 -- Other:
1
7415 39 10 --- Rivets (excluding tubular or bifurcated) kg. [10%] -
1
7415 39 90 --- Other kg. [10%] -
2
***
3
***
7418 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
- ***
5
[7418 10 - Table, kitchen or other household articles
and parts thereof; Pot scourers and scouring
or polishing pads, gloves and the like:
6
7418 10 10 --- Pot scourers and scouring or polishing pads, kg. [20%] -
gloves and the like
--- Utensils:
6
7418 10 21 ---- Of Brass kg. [20%] -
6
7418 10 22 ---- Of Copper kg. [20%] -
6
7418 10 23 ---- Of other copper alloys kg. [20%] -
6
7418 10 24 ---- E.P.N.S. Ware kg. [20%] -
--- Other:
6
7418 10 31 ---- Of E.P.N.S kg. [20%] -
6
7418 10 39 ---- Other kg. [20%] -
6
7418 10 90 --- Parts kg. [20%] -]
7418 20 - Sanitary ware and parts thereof:

1. Subs. 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) (2) (3) (4) (5)
1
7418 20 10 --- Sanitary ware kg. [10%] -
1
7418 20 20 --- Parts of sanitary ware kg. [10%] -

7419 OTHER ARTICLES OF COPPER

7419 10 - Chain and parts thereof:

1
7419 10 10 --- Chain kg. [10%] -

--- Parts:
1
7419 10 21 ---- Of copper chains kg. [10%] -
1
7419 10 29 ---- Other kg. [10%] -

- Other:
1
7419 91 00 -- Cast, moulded, stamped or forged, but not kg. [10%] -
further worked

7419 99 -- Other:
1
7419 99 10 --- Reservoirs, tanks, vats and similar containers kg. [10%] -
of a capcity above 300 1
1
7419 99 20 --- Articles of copper alloys electro-plated with kg. [10%] -
nickel- silver
1
7419 99 30 --- Articles of brass kg. [10%] -
1
7419 99 40 --- Copper worked articles kg. [10%] -
1
7419 99 90 --- Other articles of copper 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
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:

TABLE-OTHER ELEMENTS

Elements Limiting content % by weight

Fe Iron 0.5
O Oxygen 0.4
Other elements, each 0.3

(b) Nickel alloys

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. Prefnl.
Areas

(1) (2) (3) (4) (5)

7501 NICKEL MATTES, NICKEL OXIDE SINTERS

AND OTHER INTERMEDIATE PRODUCTS OF
NICKEL METALLURGY

7501 10 00 - Nickel mattes kg. 1

[5%] -

7501 20 00 - Nickel oxide sinters and other intermediate kg. 1

[5%] -
products of nickel metallurgy

1. Subs. by Act 22 of 2007, s. 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) (2) (3) (4) (5)

7502 UNWROUGHT NICKEL

7502 10 00 - Nickel, not alloyed kg. 1
[5%] -

7502 20 - Nickel alloys:

7502 20 10 --- Cupro-nickel containing more than 40% by kg. 1
[5%] -
weight of nickel
7502 20 20 --- Monel metal including 'K' monel kg. 1
[5%] -

7502 20 30 --- Nickel alloys containing more than 40% by kg. 1

[5%] -
weight of nickel
7502 20 40 --- Nickel alloys containing more than 10% but kg. 1
[5%] -
not more than 40% by weight of nickel
7502 20 90 --- Other kg. 1
[5%] -

7503 NICKEL WASTE AND SCRAP

7503 00 - Nickel waste and scrap:
2
[ 7503 00 10 --- Nickel scrap, namely the following: kg. 5%
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) (2) (3) (4) (5)
7504 00 00 Nickel powders and flakes kg. 1
[5%] -

7505 NICKEL BARS, RODS, PROFILES AND

WIRE

- Bars, rods and profiles:

7505 11 -- Of nickel, not alloyed:

7505 11 10 --- Hollow bars kg. 1
[5%] -

7505 11 20 --- Other bars; rods and profiles kg. 1

[5%] -

7505 12 -- Of nickel alloys:

7505 12 10 --- Hollow bars kg. 1
[5%] -

7505 12 20 --- Other bars; rods and profiles kg. 1

[5%] -

- Wire:
7505 21 00 --- Of nickel, not alloyed kg. 1
[5%] -

7505 22 00 --- Of nickel alloys kg. 1

[5%] -

7506 NICKEL PLATES, SHEETS, STRIP AND FOIL

7506 10 00 - Of nickel, not alloyed kg. 1
[5%] -

7506 20 00 - Of nickel alloys kg. 1

[5%] -

7507 NICKEL TUBES, PIPES AND TUBE OR PIPE

FITTINGS (FOR EXAMPLE, COUPLINGS,
ELBOWS, SLEEVES)

- Tubes and pipes:

7507 11 00 -- Of nickel, not alloyed kg. 1
[5%] -

7507 12 00 -- Of nickel alloys kg. 1

[5%] -
7507 20 00 - Tube or pipe fittings kg. 1
[5%] -

7508 OTHER ARTICLES OF NICKEL

7508 10 00 - Cloth, grill and netting, of nickel wire kg. 1
[5%] -

7508 90 - Other:
7508 90 10 --- Electroplating anodes of nickel kg. 1
[5%] -
7508 90 20 --- Blanks ordinarily used for manufacturing kg. 1
[5%] -
tubes and pipes of nickel
7508 90 30 --- Nickel screen kg. 1
[5%] -

7508 90 90 --- Other articles of nickel and nickel alloy 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).

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 Limiting content % by weight
Fe + Si (iron plus silicon) 1
Other elements(1) , each 0.1(2)
(1) Other elements are, for example, Cr, Cu, Mg, Mn, Ni, Zn.
(2) Copper is permitted in a proportion greater than 0.1% but not more than 0.2%, provided that
neither the chromium nor manganese content exceeds 0.05%.

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. Prefnl.
Areas

(1) (2) (3) (4) (5)

7601 UNWROUGHT ALUMINUM

7601 10 - Aluminum, not alloyed:

1
7601 10 10 --- Ingots kg. [7.5%] -
1
7601 10 20 --- Billets kg. [7.5%] -
1
7601 10 30 --- Wire bars kg. [7.5%] -
1
7601 10 40 --- Wire rods kg. [7.5%] -
1
7601 10 90 --- Other kg. [7.5%] -
7601 20 - Aluminum alloys:
1
7601 20 10 --- Ingots Kg. [7.5%] -
1
7601 20 20 --- Billets Kg. [7.5%] -
1
7601 20 30 --- Wire bars Kg. [7.5%] -
1
7601 20 40 --- Wire rods Kg. [7.5%] -
1
7601 20 90 --- Other Kg. [7.5%] -
7602 ALUMINUM WASTE AND SCRAP

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:

7
7602 00 10 --- Aluminum scrap, namely the following: kg. [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) (3) (4) (5)
1
7602 00 90 --- kg. [5%]
Other waste and scrap -

7603 ALUMINUM POWDERS AND FLAKES

7603 10 - Powders of non-lamellar structure:
2
7603 10 10 --- kg. [7.5%]
Aluminum powder for thermit process -
2
7603 10 90 --- kg. [7.5%]
Other -
2
7603 20 00 - kg. [7.5%]
Powders of lamellar structure; flakes -

7604 ALUMINUM BARS, RODS AND PROFILES

7604 10 - Of Aluminum, not alloyed:
2
7604 10 10 --- Wire rods kg. [7.5%]
-
2
7604 10 20 --- Bars and rods, other than wire rods kg. [7.5%]
-

--- Profiles:
2
7604 10 31 --- Hollow kg. [7.5%]
-
-
2
7604 10 39 --- Other kg. [7.5%]
-
-
- Of Aluminum alloys:
2
7604 21 00 -- Hollow profiles kg. [7.5%]
-

7604 29 -- Other:
2
7604 29 10 --- Hard drawn bare Aluminum conductors steel re-inforced kg. [7.5%]
-
(A.C.S.R.)
2
7604 29 20 --- Wire rods Kg. [7.5%]
-
2
7604 29 30 --- Bars and rods, other than wire rods Kg. [7.5%]
-
2
7604 29 90 --- Other kg. [7.5%]
-

7605 ALUMINUM WIRE

- Of Aluminum, not alloyed:

2
7605 11 00 -- Of which the maximum cross-sectional dimension exceeds 7 kg. [7.5%] -
mm
7605 19 -- Other:

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) (5)
1
7605 19 10 --- Of which the maximum cross-sectional dimension exceeds 6 mm but kg. [7.5%] -
does not exceed 7 mm
--- Other:

1
7605 19 91 --- Hard drawn bare-solid kg. [7.5%] -
-
1
7605 19 99 --- Other kg. [7.5%] -
-
- Of Aluminum alloys:
1
7605 21 00 -- Of which the maximum cross-sectional dimension exceeds 7 mm kg. [7.5%] -

7605 29 -- Other:
1
7605 29 10 --- Of which the maximum cross-sectional dimension exceeds 6 mm but kg. [7.5%] -
does not exceed 7 mm
1
7605 29 90 --- Other kg. [7.5%] -

7606 ALUMINUM PLATES, SHEETS AND STRIP, OF A THICKNESS

EXCEEDING 0.2 MM
- Rectangular (including square):

7606 11 -- Of Aluminum, not alloyed:

1
7606 11 10 --- Electrolytic plates or sheets kg. [7.5%] -
1
7606 11 90 --- Other kg. [7.5%] -
1
7606 12 00 -- Of Aluminum alloys kg. [7.5%] -

- Other:

7606 91 -- Of Aluminum, not alloyed:

1
7606 91 10 --- Circles kg. [7.5%] -
1
7606 91 20 --- Electrolytic plates or sheets kg. [7.5%] -
1
7606 91 90 --- Other kg. [7.5%] -

7606 92 -- Of Aluminum alloys:

1
7606 92 10 --- Circles kg. [7.5%] -
1
7606 92 90 --- Other kg. [7.5%] -

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) (2) (3) (4) (5)
7607 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:

1
7607 11 10 --- Ordinarily used for tea chest lining kg. [7.5%] -
1
7607 11 90 --- Other kg. [7.5%] -

7607 19 -- Other:
1
7607 19 10 --- Ordinarily used for tea chest lining kg. [7.5%] -

--- Other:
1
7607 19 91 ---- Plain kg. [7.5%] -
1
7607 19 92 ---- Embossed kg. [7.5%] -
1
7607 19 93 ---- Perforated or cut-to-shape kg. [7.5%] -
1
7607 19 94 ---- Coated kg. [7.5%] -
1
7607 19 95 ---- Printed kg. [7.5%] -
1
7607 19 99 ---- Other kg. [7.5%] -

7607 20 - Backed:
1
7607 20 10 --- Ordinarily used for tea chest lining kg. [7.5%] -
1
7607 20 90 --- Other [7.5%] -

7608 ALUMINUM AND PIPES

2
7608 10 00 - Of Aluminum, not alloyed kg. [10%] -
2
7608 20 00 - Of Aluminum alloys kg. [10%] -
3
7609 00 00 Aluminum tube or pipe fittings (For kg. [10%] -
example, couplings, elbows,
sleeves)

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) (2) (3) (4) (5)
7610 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
7610 10 00 - Doors, windows and their frames and kg. [10%]
thresholds for doors -

7610 90 - Other:

1
7610 90 10 --- Structures kg. [10%]
-
1
7610 90 20 --- Parts of structures, not elsewhere kg. [10%]
specified -
1
7610 90 30 --- Aluminum plates , rods, profiles, tubes kg. [10%]
and the like, prepared for use in -
structure
1
7610 90 90 --- Other kg. [10%]
-
2
7611 00 00 ALUMINUM RESERVOIRS, TANKS, VATS kg. [10%]
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
7612 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:

3
7612 10 10 --- Plain kg. [10%]
-
3
7612 10 20 --- Lacquered kg. [10%]
-
3
7612 10 30 --- Printed kg. [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) (2) (3) (4) (5)
1
7612 10 90 --- Other kg. [10%]
-
7612 90 - Other:
1
7612 90 10 --- Plain kg. [10%]
-
1
7612 90 20 --- Lacquered kg. [10%]
-
1
7612 90 30 --- Printed kg. [10%]
-
1
7612 90 90 --- Other kg. [10%]
-
7613 ALUMINUM CONTAINERS FOR
COMPRESSED OR LIQUEFIED GAS
7613 00 - Aluminum containers for compressed or
liquefied gas:
--- Low pressure cylinders:
1
7613 00 11 ---- Plain kg. [10%]
-
1
7613 00 12 ---- Lacquered kg. [10%]
-
1
7613 00 23 ---- Printed kg. [10%]
-
1
7613 00 19 ---- Other kg. [10%]
-
--- High pressure cylinders:
1
7613 00 21 ---- Plain kg. [10%]
-
1
7613 00 22 ---- Lacquered kg. [10%]
-
1
7613 00 13 ---- Printed kg. [10%]
-
1
7613 00 29 ---- Other kg. [10%]
-
--- Other:
1
7613 00 91 ---- Plain kg. [10%]
-
1
7613 00 92 ---- Lacquered kg. [10%]
-
1
7613 00 93 ---- Printed kg. [10%]
-
1
7613 00 99 ---- Other kg. [10%]
-
7614 STRANDED WIRE, CABLES, PLAITED
BANDS AND THE LIKE, OF ALUMINUM,
NOT ELECTRICALLY INSULATED
1
7614 10 00 - With steel core kg. [10%]
-
1
7614 90 00 - 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 of
headings 7612, 7613, 7614, 7615 and 7616 (w.e.f. 11-5-2007).

9
(1) (2) (3) (4) (5)
7615 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
- ***
2
[7615 10 - Table, kitchen or other household
articles and parts thereof; pot
scourers and scouring or polishing
pads, gloves and the like:
--- Pressure cookers, solar collectors:
3
7615 10 11 ---- Pressure cookers kg. [20%] -
3
7615 10 12 --- Solar collectors kg. [20%] -
--- Utensils:
3
7615 10 21 ---- Non-stick kg. [20%] -
3
7615 10 29 ---- Other kg. [20%] -
3
7615 10 30 --- Other table, kitchen or household kg. [20%] -
articles
3
7615 10 40 --- Pot scourers and scouring or kg. [20%] -
polishing pads, gloves and the like
3
7615 10 90 --- Parts kg. [20%] -]
7615 20 - Sanitary ware and parts thereof:
4
7615 20 10 --- Sanitary ware of Aluminum and kg. [10%] -
Aluminum alloys for indoor use
4
7615 20 20 --- Parts kg. [10%] -
4
7615 20 90 --- Other kg. [10%] -
7616 OTHER ARTICLES OF ALUMINUM
4
7616 10 00 - Nails, tacks, staples (other than kg. [10%] -
those of heading 8305), screws,
bolts, nuts, screw hooks, rivets,
cotters, cotter-pins, washers and
similar articles

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) (2) (3) (4) (5)
1
- Other: [10%]
1
7616 91 00 -- Cloth, grill, netting and fencing, of kg. [10%] -
Aluminum wire
7616 99 -- Other:
1
7616 99 10 --- Expanded metal of Aluminum and kg. [10%] -
Aluminum alloys
1
7616 99 20 --- Chains kg. [10%] -
1
7616 99 30 --- Bobbins kg. [10%] -
1
7616 99 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 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

Element Limiting content % by weight

Ag Silver 0.02
As Arsenic 0.005
Bi Bismuth 0.05
Ca Calcium 0.002
Cd Cadmium 0.002
Cu Copper 0.08
Fe Iron 0.002
S Sulphur 0.002
Sb Antimony 0.005
Sn Tin 0.005
Zn Zinc 0.002
Other (for example Te), each 0.001

Tariff Item Description of goods Unit Rate of duty

Std. Prefnl.
Areas
(1) (2) (3) (4) (5)
7801 UNWROUGHT LEAD
1
7801 10 00 - Refined lead kg. [5%] -
- Other:
1
7801 91 00 -- Containing by weight antimony as kg. [5%] -
the principal other element
7801 99 -- Other:
1
7801 99 10 --- Pig lead kg. [5%] -
1
7801 99 20 --- Unrefined lead kg. [5%] -
1
7801 99 30 --- Unrefined lead alloys kg. [5%] -
1
7801 99 90 --- Other kg. [5%] -

7802 LEAD WASTE AND SCRAP

1. Subs. 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
(1) (2) (3) (4) (5)
7802 00 - Lead waste and scrap
4
7802 00 10 --- Lead scrap, namely the following: kg. [5%] -
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
***
4
7802 00 90 --- Other kg. [5%] -
5
***
7804 LEAD PLATES, SHEETS, STRIP AND
FOIL; LEAD POWDERS AND
FLAKES
- Plates, sheets, strips and foil:
7804 11 -- Sheets, strip and foil of a thickness
(excluding any backing) not
exceeding 0.2 mm:
4
7804 11 10 --- Sheets and strip kg. [5%] -
4
7804 11 20 --- Foil kg. [5%] -
7804 19 -- Other:
4
7804 19 10 --- Plates kg. [5%] -
4
7804 19 90 --- Other kg. [5%] -
4
7804 20 00 - Powders and flakes kg. [5%] -
6
***
7806 OTHER ARTICLES OF LEAD
7806 00 - Other arciles of lead
7
7806 00 10 --- Sanitary fixtures kg. [10%] -
7
7806 00 20 --- Indian lead seals kg. [10%] -
7
7806 00 30 --- Blanks kg. [10%] -
4
7806 00 90 --- Other kg. [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

(1) (2) (3) (4) (5)

7901 UNWROUGHT ZINC

- Zinc, not allowed:

1
7901 11 00 -- Containing by weight 99.99% or kg. [5%] -
more of zinc
1
7901 12 00 -- Containing by weight less than kg. [5%] -
99.99% of zinc

7901 20 - Zinc alloys:

2
7901 20 10 --- Mozak or alloys of zinc and kg. [7.5%] -
aluminum containing not less than
94% by weight of zinc
2
7901 20 90 --- Other kg. [7.5%] -

7902 ZINC WASTE AND SCRAP

7902 00 - Zinc waste and scrap:

1
7902 00 10 --- Zinc scrap, namely the following: kg. [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
***
Unsorted zinc die cast scrap
produced from automobile
fragmentizers containing about 55%
zinc-bearing scrap covered by ISRI
code word 'Scroll']
3
7902 00 90 --- Other kg. [5%] -

7903 ZINC DUST, POWDERS AND FLAKES

3
7903 10 00 - Zinc dust kg. [5%] -

3
7903 90 00 - Other kg. [5%] -

7904 ZINC BARS, RODS, PROFILES AND

WIRE

7904 00 - Zinc bars, rods, profiles and wire:

--- Bars and rods:

---- 3
7904 00 11 Hollow bars kg. [5%] -

3
7904 00 12 ---- Rods, including wire rods kg. [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) (3) (4) (5)
1
7904 00 19 ---- Other kg. [5%]
--- Profiles:

1
7904 00 21 ---- Hollow kg. [5%] -

1
7904 00 22 ---- Angles, shapes and sections kg. [5%] -

1
7904 00 29 ---- Other kg. [5%] -

1
7904 00 30 --- Wire kg. [5%] -

7905 ZINC PLATES, SHEETS, STRIP AND

FOIL

7905 00 - Zinc plates, sheets, strip and foil:

1
7905 00 10 --- Calots kg. [5%] -

1
7905 00 20 --- Plates kg. [5%] -

1
7905 00 30 --- Sheets, strips and circles kg. [5%] -

1
7905 00 40 --- Foil kg. [5%] -

2
***
7907 OTHER ARTICLES OF ZINC
7907 00 - Other articles of zinc:

3
7907 00 10 --- Sanitary fixtures kg. [10%] -

3
7907 00 90 --- Other kg. [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

Element Limiting content % by weight

Bi Bismuth 0.1
Cu Copper 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) (2) (3) (4) (5)

8001 UNWROUGHT TIN
8001 10 - Tin, not alloyed :
1
8001 10 10 --- Blocks kg. [5%] -
1
8001 10 90 --- Ingots, pigs, slabs and other primary kg. [5%] -
forms of tin
1
8001 20 00 - Tin alloys kg. [5%] -
8002 TIN WASTE AND SCRAP
8002 00 - Tin waste and scrap :
1
8002 00 10 --- Tin scrap, namely the following : kg. [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’
1
8002 00 90 --- Other kg. [5%] -
8003 TIN BARS, RODS, PROFILES AND
WIRE

8003 00 - Tin bars, rods, profiles and wire :

1
8003 00 10 --- Hollow bars kg. [5%] -
1
8003 00 20 --- Bars, other than hollow bars; rods kg. [5%] -
1
8003 00 30 --- Profiles kg. [5%] -
1
8003 00 40 --- Wire kg. [5%] -
2
***
3
***
4
***
8007 OTHER ARTICLES OF TIN
8007 00 - Other articles of tin:
5
8007 00 10 --- Blanks kg. [10%] -
5
8007 00 90 --- Other kg. [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
Std. Prefnl.
Areas
(1) (2) (3) (4) (5)
8101 TUNGSTEN (WOLFRAM) AND
ARTICLES THEREOF, INCLUDING
WASTE AND SCRAP
1
8101 10 00 - Powders kg. [5%] -
- Other:
1
8101 94 00 -- Unwrought tungsten, including bars kg. [5%] -
and rods obtained simply by
sintering
2
[***]
1
8101 96 00 -- Wire kg. [5%] -
1
8101 97 00 -- Waste and scrap kg. [5%] -
8101 99 -- Other:
3
8101 99 10 --- Tungsten filament kg. [10%] -
3
8101 99 90 --- Other kg. [10%] -
8102 MOLYBDENUM AND ARTICLES
THEREOF, INCLUDING WASTE AND
SCRAP
1
8102 10 00 - Powders kg. [5%] -
- Other:
1
8102 94 00 -- Unwrought molybdenum, including kg. [5%] -
bars and rods obtained simply by
sintering
8102 95 -- Bars and rods, other than those
obtained simply by sintering,
profiles, plates, sheets, strip and
foil:
1
8102 95 10 --- Hollow bars kg. [5%] -
1
8102 95 90 --- Other kg [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) (2) (3) (4) (5)
1
8102 96 00 -- Wire kg. [5%] -
1
8102 97 00 -- Waste and scrap kg. [5%] -
2
8102 99 00 -- Other kg. [10%] -
8103 TANTALUM AND ARTICLES
THEREOF, INCLUDING WASTE AND
SCRAP

8103 20 - Unwrought tantalum, including

bars and rods obtained simply by
sintering; powders:
3
8103 20 10 --- Hollow bars kg. [5%] -
3
8103 20 90 --- Other kg. [5%] -
3
8103 30 00 - Waste and scrap kg. [5%] -
4
8103 90 00 - Other kg. [10%] -
8104 MAGNESIUM AND ARTICLES
THEREOF, INCLUDING WASTE AND
SCRAP

- Unwrought magnesium:
5
8104 11 00 -- Containing at least 99.8% by kg. [5%] -
weight of magnesium
5
8104 19 00 -- Other kg. [5%] -
8104 20 - Waste and scrap:
5
8104 20 10 --- Magnesium scrap, namely the kg. [5%] -
following:
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’
5
8104 20 90 --- Other kg. [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) (2) (3) (4) (5)
8104 30 - Raspings, turnings and granules,
graded according to size; powders:
1
8104 30 10 --- Raspings, turnings and granules, kg. [5%] -
graded according to size
1
8104 30 20 --- Powders kg. [5%] -
8104 90 - Other:
1
8104 90 10 --- Other magnesium and magnesium Kg. [5%] -
base alloys, wrought
1
8104 90 20 --- Flakes kg. [5%] -
1
8104 90 30 --- Wire kg. [5%] -
2
8104 90 90 --- Other kg. [10%] -
8105 COBALT MATTES AND OTHER
INTERMEDIATE PRODUCTS OF
COBALT METALLURGY; COBALT
AND ARTICLES THEREOF,
INCLUDING WASTE AND SCRAP

8105 20 - Cobalt mattes and other

intermediate products of cobalt
metallurgy; unwrought cobalt;
powders:
3
8105 20 10 --- Cobalt mattes and other kg. [5%] -
intermediate products of cobalt
metallurgy
3
8105 20 20 --- Cobalt unwrought kg. [5%] -
3
8105 20 30 --- Powders kg. [5%] -
3
8105 30 00 - Waste and scrap kg. [5%] -
4
8105 90 00 - Other kg. [10%] -
8106 BISMUTH AND ARTICLES
THEREOF, INCLUDING WASTE AND
SCRAP

8106 00 - Bismuth and articles thereof,

including waste and scrap:
5
8106 00 10 --- Bismuth, unwrought kg. [5%] -
5
8106 00 20 --- Waste and scrap of bismuth and Kg. [5%] -
bismuth alloys

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) (2) (3) (4) (5)
1
8106 00 30 --- Bismuth, wrought kg. [5%] -
2
8106 00 90 --- Other kg. [10%] -
8107 CADMIUM AND ARTICLES
THEREOF, INCLUDING WASTE AND
SCRAP
3
8107 20 00 - Unwrought cadmium; powders kg. [5%] -
3
8107 30 00 - Waste and scrap kg. [5%] -
8107 90 - Other:
3
8107 90 10 --- Cadmium, wrought kg. [5%] -
4
8107 90 90 --- Other kg. [10%] -
8108 TITANIUM AND ARTICLES
THEREOF, INCLUDING WASTE AND
SCRAP
5
8108 20 00 - Unwrought titanium; powders kg. [5%] -
5
8108 30 00 - Waste and scrap kg. [5%] -
8108 90 - Other:
5
8108 90 10 --- Titanium, wrought kg. [5%] -
6
8108 90 90 --- Other kg. [10%] -
8109 ZIRCONIUM AND ARTICLES
THEREOF, INCLUDING WASTE AND
SCRAP
7
8109 20 00 - Unwrought zirconium; powders kg. [5%] -
7
8109 30 00 - Waste and scrap kg. [5%] -
8
8109 90 00 - Other kg. [10%] -
8110 ANTIMONY AND ARTICLES
THEREOF, INCLUDING WASTE AND
SCRAP
9
8110 10 00 - Unwrought antimony; powders kg. [5%] -
9
8110 20 00 - Waste and scrap kg. [5%] -
10
8110 90 00 - Other kg. [10%] -
8111 MANGANESE AND ARTICLES
THEREOF, INCLUDING WASTE AND
SCRAP

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) (2) (3) (4) (5)
8111 00 - Manganese and articles thereof,
including waste and scrap:
1
8111 00 10 --- Unwrought manganese and kg. [5%] -
manganese base alloys
1
8111 00 20 --- Waste and scrap of manganese base kg. [5%] -
alloys
1
8111 00 30 --- Wrought manganese kg. [5%] -
2
8111 00 90 --- Other kg. [10%] -
8112 BERYLLIUM, CHROMIUM,
GERMANIUM, VANADIUM,
GALLIUM, HAFNIUM, INDIUM,
NIOBIUM (COLUMBIUM), RHENIUM
AND THALLIUM, AND ARTICLES OF
THESE METALS, INCLUDING
WASTE AND SCRAP

- Beryllium:
3
8112 12 00 -- Unwrought; powders kg. [5%] -
3
8112 13 00 -- Waste and scrap kg. [5%] -
4
8112 19 00 -- Other kg. [10%] -
- Chromium:
3
8112 21 00 -- Unwrought; powders kg. [5%] -
3
8112 22 00 -- Waste and scrap kg. [5%] -
4
8112 29 00 -- Other kg. [10%] -
5
***
- Thallium:
3
8112 51 00 -- Unwrought; powders kg. [5%] -
3
8112 52 00 -- Waste and scrap kg. [5%] -
4
8112 59 00 -- Other kg. [10%] -
- Other:
3
8112 92 00 -- Unwrought; waste and scrap; kg. [5%] -
powders
4
8112 99 00 -- Other kg. [10%] -
8113 CERMETS AND ARTICLES
THEREOF, INCLUDING WASTE AND
SCRAP

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) (2) (3) (4) (5)
8113 00 - Cermets and articles thereof,
including waste and scrap:
1
8113 00 10 --- Unwrought cermets kg. [10%] -
1
8113 00 20 --- Waste and scrap of cermets kg. [10%] -
1
8113 00 30 --- Articles of cermets kg. [10%] -
1
8113 00 90 --- Other kg. [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
 CHAPTER 82

TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF OF
BASE METAL

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. Prefnl. Areas

(1) (2) (3) (4) (5)

8201 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

1
(1) (2) (3) (4) (5)
1
8201 10 00 - Spades and shovels kg. [10%] -
2
[***]
1
8201 30 00 - Mattocks, picks, hoes and rakes kg. [10%] -

1
8201 40 00 - Axes, bill hooks and similar hewing kg. [10%] -
tools
1
8201 50 00 - Secateurs and similar one-handed kg. [10%] -
pruners and shears (including poultry
shears)
1
8201 60 00 - Hedge shears, two-handed pruning kg. [10%] -
shears and similar two-handed shears
1
8201 90 00 - Other hand tools of a kind used in kg. [10%] -
agriculture, horticulture or forestry
8202 HAND SAWS; BLADES FOR SAWS OF
ALL KINDS (INCLUDING SLITTING,
SLOTTING OR TOOTHLESS SAW
BLADES)

8202 10 - Hand saws:

1
8202 10 10 --- Metal working hand saws kg. [10%] -

1
8202 10 20 --- Wood working and similar hand kg. [10%] -
saws
1
8202 10 90 --- Other kg. [10%] -

1
8202 20 00 - Band saw blades kg. [10%] -

- Circular saw blades (including

slitting or slotting saw blades):
1
8202 31 00 -- With working part of steel kg. [10%] -
1
8202 39 00 -- Other, including parts kg. [10%] -
1
8202 40 00 - Chain saw blades kg. [10%] -

- Other saw blades:

8202 91 -- Straight saw blades, for working
metal:
8202 91 10 --- Machine operated kg. 1[10%] -
1
8202 91 20 --- Hand operated kg. [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. 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) (3) (4) (5)
8202 99 -- Other:
1
8202 99 10 --- Hacksaw frames kg. [10%] -
1
8202 99 90 --- Other kg. [10%] -

8203 FILES, RASPS, PLIERS (INCLUDING

CUTTING PLIERS), PINCERS,
TWEEZERS, METAL CUTTING
SHEARS, PIPE-CUTTERS, BOLT
CROPPERS, PERFORATING PUNCHES
AND SIMILAR HAND TOOLS
1
8203 10 00 - Files, rasps and similar tools kg. [10%] -
1
8203 20 00 - Pliers (including cutting pliers), kg. [10%] -
pincers, tweezers and similar tools
1
8203 30 00 - Metal cutting shears and similar tools kg. [10%] -

8203 40 - Pipe-cutters, bolt croppers,

perforating punches and similar
tools:
1
8203 40 10 --- Perforating punches and pipe cutters kg. [10%] -
1
8203 40 90 --- Other kg. [10%] -

8204 HAND-OPERATED SPANNERS AND

WRENCHES (INCLUDING TORQUE
METER WRENCHES BUT NOT
INCLUDING TAP WRENCHES);
INTERCHANGEABLE SPANNER
SOCKETS, WITH OR WITHOUT
HANDLES
- Hand-operated spanners and
wrenches:
8204 11 -- Non-adjustable:
1
8204 11 10 --- Spanners kg. [10%] -
1
8204 11 20 --- Wrenches kg. [10% -

8204 12 -- Adjustable:
1
8204 12 10 --- Spanners kg. [10%] -
1
8204 12 20 --- Wrenches kg. [10%] -
1
8204 20 00 - Interchangeable spanner sockets, kg. [10%] -
with or without handles

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)
8205 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
1 2
8205 10 00 - Drilling, threading or tapping tools [u] [10%] -
1 2
8205 20 00 - Hammers and sledge hammers [u] [10%] -
1 2
8205 30 00 - Planes, chisels, gouges and similar [u] [10%] -
cutting tools for working wood
1 2
8205 40 00 - Screwdrivers [u] [10%] -
- Other hand tools (including glaziers'
diamonds):
8205 51 -- Household tools:
1 2
8205 51 10 --- Can or cork openers [u] [10%] -
1 2
8205 51 90 --- Other [u] [10%] -
8205 59 -- Other:
1 2
8205 59 10 --- Grease guns (excluding compressed [u] [10%] -
air type)
1 2
8205 59 20 --- Metal working hand tools [u] [10%] -
1 2
8205 59 30 --- Hand tools for specified uses, such as [u] [10%] -
watch making tools, goldsmith tools
3 1
[8205 59 40 --- Forks other than those of headings [u] 10% -]
8201 and 8215
1
8505 59 90 --- Other [u] 10% -]
1 2
8205 60 00 - Blow lamps [u] [10%] -
1 2
8205 70 00 - Vices, clamps and the like [u] [10%] -
8205 80 - Anvils; portable forges; hand or pedal
operated grinding wheels with
frameworks:
4
[8205 90 - Other, including sets of articles of two or
more sub-headings of this heading:
1 2
8205 90 10 --- Anvils and portable forges [u] [10%] -
1 2
8205 90 20 - - Grinding wheels with frame, hand or [u] [10%] -
- pedal-operated

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) (3) (4) (5)
1 2
8205 90 30 --- Sets of articles of two or more of the [u] [10%] -
foregoing sub-headings
1 2
8205 90 90 --- Other [u] [10%] -]

8206 TOOLS OF TWO OR MORE OF THE

HEADINGS 8202 TO 8205, PUT UP IN
SETS FOR RETAIL SALE
8206 00 - Tools of two or more of the headings
8202 to 8205, put up in sets for retail
sale:
2
8206 00 10 --- Garage tools in sets kg. [10%] -
2
8206 00 90 --- Other kg. [10%] -

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:
2
8207 13 00 -- With working part of cermets kg. [10%] -
2
8207 19 00 -- Other, including parts kg. [10%] -
2
8207 20 00 - Dies for drawing or extruding metal kg. [10%] -
2
8207 30 00 - Tools for pressing, stamping or kg. [10%] -
punching
8207 40 - Tools for tapping or threading:
2
8207 40 10 --- Chasers kg. [10%] -
2
8207 40 90 --- Other kg. [10%] -
2
8207 50 00 - Tools for drilling, other than for rock kg. [10%] -
drilling
8207 60 - Tools for boring or broaching:
2
8207 60 10 --- Reamers kg. [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) (3) (4) (5)
1
8207 60 90 --- Other kg. [10%] -

8207 70 - Tools for milling:

1
8207 70 10 --- Cutters kg. [10%] -
1
8207 70 90 --- Other kg. [10%] -
1
8207 80 00 - Tools for turning kg. [10%] -

8207 90 - Other interchangeable tools:

1
8207 90 10 --- For metal working hand tools kg. [10%] -
1
8207 90 20 --- For wood working hand tools kg. [10%] -
1
8207 90 30 --- Lathe tools and tool belts kg. [10%] -
1
8207 90 90 --- Other kg. [10%] -

8208 KNIVES AND CUTTING BLADES, FOR

MACHINES OR FOR MECHANICAL
APPLIANCES
2 1
8208 10 00 - For metal working [u] [10%] -

2 1
8208 20 00 - For wood working [u] [10%] -
2 1
8208 30 00 - For kitchen appliances or for [u] [10%] -
machines used by the food industry
2 1
8208 40 00 - For agricultural, horticultural or [u] [10%] -
forestry machines
8208 90 - Other:
2 1
8208 90 10 --- Knives and cutting blades for paper [u] [10%] -
cutting machines
8208 90 20 --- Bell skiving knives
2 1
8208 90 30 --- Band knives for splitting machine [u] [10%] -
2 1
8208 90 40 --- Cutting and clicking dies [u] [10%] -
2 1
8208 90 90 --- Other [u] [10%] -
8209 PLATES, STICKS, TIPS AND THE
LIKE FOR TOOLS, UNMOUNTED, OF
CERMETS
8209 00 - Plates, sticks, tips and the like for
tools, unmounted, of cermets:
1
8209 00 10 --- Tungsten carbide tips kg. [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) (3) (4) (5)
1
8209 00 90 --- Other kg. [10%] -
1
8210 00 00 Hand-operated mechanical kg. [10%] -
appliances, weighing 10 kg. Or less,
used in the preparation, conditioning
or serving of food or drink
8211 KNIVES WITH CUTTING BLADES,
SERRATED OR NOT (INCLUDING
PRUNING KNIVES), OTHER THAN
KNIVES OF HEADING 8208, AND
BLADES THEREFORE
1
8211 10 00 - Sets of assorted articles kg. [10%] -
- Other:
1
8211 91 00 -- Table knives having fixed blades kg. [10%] -
1
8211 92 00 -- Other knives having fixed blades kg. [10%] -
8211 93 -- Knives having other than fixed
blades:
1
8211 93 10 --- Pocket knives kg. [10%] -
1
8211 93 90 --- Other kg. [10%] -
1
8211 94 00 -- Blades kg. [10%] -
1
8211 95 00 -- Handles of base metal kg. [10%] -

8212 RAZORS AND RAZOR BLADES

(INCLUDING RAZOR BLADE BLANKS
IN STRIPS)
8212 10 - Razors:
1
8212 10 10 --- Twin type shaving kg. [10%] -
1
8212 10 90 --- Other kg. [10%] -

8212 20 - Safety razor blades, including razor

blade blanks in strips:
--- Safety razor blades:
1
8212 20 11 ---- Disposable catridge blades kg. [10%] -
1
8212 20 19 ---- Other kg. [10%] -
1
8212 20 20 --- Safety razor blade blanks, in strips kg. [10%] -
1
8212 90 00 - Other parts kg. [10%] -
1
8213 00 00 Scissors, tailors' shears and similar kg. [10%] -
shears, and blades therefore

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
(1) (2) (3) (4) (5)
8214 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)
8214 10 - Paper knives, letter openers, erasing
knives, pencil sharpeners and blades
therefore:
1
8214 10 10 --- Paper knives, letter openers, erasing kg. [10%] -
knives, pencil sharpeners
1
8214 10 90 --- Blades kg. [10%] -
8214 20 - Manicure or pedicure sets and
instruments (including nail files):
1
8214 20 10 --- Nail cutters kg. [10%] -
1
8214 20 90 --- Other kg. [10%] -

8214 90 - Other:
1
8214 90 10 --- Handles of cutlery of base metal kg. [10%] -
1
8214 90 90 --- Other kg. [10%] -

8215 SPOONS, FORKS, LADLES,

SKIMMERS, CAKE-SERVERS, FISH
KNIVES, BUTTER-KNIVES, SUGAR
TONGS AND SIMILAR KITCHEN OR
TABLEWARE
1
8215 10 00 - Sets of assorted articles containing at kg. [10%] -
least one article plated with precious
metal
1
8215 20 00 - Other sets of assorted articles kg. [10%] -

- Other:
1
8215 91 00 -- Plated with precious metal kg. [10%] -
1
8215 99 00 -- Other kg. [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) (2) (3) (4) (5)

8301 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
1 2
8301 10 00 - Padlocks [u] [20%] -
1 3
8301 20 00 - Locks of a kind used for motor vehicles [u] [15%] -
1 2
8301 30 00 - Locks of a kind used for furniture [u] [20%] -
8301 40 - Other locks:
1 2
8301 40 10 --- Combination locks [u] [20%] -
1 2
8301 40 90 --- Other [u] [20%] -
1 2
8301 50 00 - Clasps and frames with clasps, [u] [20%] -
incorporating locks
1 2
8301 60 00 - Parts [u] [20%] -
1 2
8301 70 00 - Keys presented separately [u] [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) (2) (3) (4) (5)
1
8302 BASE METAL MOUNTINGS, FITTINGS [15%]
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:
8302 10
1
--- Of steel kg. [15%] -
8302 10 10
1
--- Of brass kg. [15%] -
8302 10 20
1
--- Other kg. [15%] -
8302 10 90
1
- Castors kg. [15%] -
8302 20 00
- Other mountings, fittings and similar
8302 30
articles suitable for motor vehicles:
1
--- Curve drive stakes kg. [15%] -
8302 30 10
1
--- Other kg. [15%] -
8302 30 90
- Other mountings, fittings and similar
articles:
8302 41 -- Suitable for buildings:
1
8302 41 10 --- Fittings for doors and windows kg. [15%] -
1
8302 41 20 --- Tower bolts kg. [15%] -
1
8302 41 90 --- Other kg. [15%] -
1
8302 42 00 -- Other, suitable for furniture kg. [15%] -
1
8302 49 00 -- Other kg. [15%] -
1
8302 50 00 - Hat-racks, hat-pegs, brackets and similar kg. [15%] -
fixtures
1
8302 60 00 - Automatic door closers kg. [15%] -
2
8303 00 00 ARMOURED OR REINFORCED SAFES, kg. [10%] -
STRONG-BOXES AND DOORS AND SAFE
DEPOSIT LOCKERS FOR STRONG-
ROOMS, CASH OR DEED BOXES AND
THE LIKE, OF BASE METAL
3
8304 00 00 FILING, CABINETS, CARD-INDEX kg. [20%] -
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

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) (2) (3) (4) (5)
8305 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
1
8305 10 00 - Fittings for loose-leaf binders or files kg. [20%] -
1
8305 20 00 - Staples in strips kg. [20%] -
8305 90 - Other, including parts:
1
8305 90 10 --- Pins (other than those of heading 7317) kg. [20%] -
1
8305 90 20 --- Clips kg. [20%] -
1
8305 90 90 --- Other kg. [20%] -
8306 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
1
8306 10 00 - Bells, gongs and the like kg. [20%] -
- Statuettes and other ornaments:
8306 21 -- Plated with precious metal:
1
8306 21 10 --- Statuettes kg. [20%] -
1
8306 21 20 --- Trophies kg. [20%] -
1
8306 21 90 --- Other kg. [20%] -
8306 29 -- Other:
1
8306 29 10 --- Statuettes kg. [20%] -
1
8306 29 20 --- Trophies kg. [20%] -
1
8306 29 90 --- Other kg. [20%] -
1
8306 30 00 - Photograph, picture or similar frames; kg. [20%] -
mirrors
8307 FLEXIBLE TUBING OF BASE METAL,
WITH OR WITHOUT FITTINGS
1
8307 10 00 - Of iron or steel kg. [10%] -
1
8307 90 00 - Of other base metal kg. [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
(1) (2) (3) (4) (5)
8308 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

8308 10 - Hooks, eyes and eyelets:

1
8308 10 10 --- Hooks and eyes kg. [10%] -
--- Eyelets:
1
8308 10 21 ---- For footwear kg. [10%] -
1
8308 10 29 ---- Other kg. [10%] -
1
8308 20 00 - Tubular or bifurcated rivets kg. [10%] -
8308 90 - Other, including parts:
--- Buckles:
1
8308 90 11 ---- For footwear kg. [10%] -
1
8308 90 19 ---- Other kg. [10%] -
1
8308 90 20 --- Imitation zari spangles kg. [10%] -
--- Beads and spangles of base metal:
1
8308 90 31 ---- For garments, made ups, knitwear, kg. [10%] -
plastic and leather goods
1
8308 90 39 ---- Other kg. [10%] -
1
8308 90 40 --- Fittings for travel requisites and leather kg. [10%] -
goods
--- Other:
1
8308 90 91 ---- For garments, made ups, knitwear, kg. [10%] -
plastic and leather goods
1
8308 90 99 ---- Other kg. [10%] -
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
1
8309 10 00 - Crown corks kg. [10%] -
8309 90 - 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).

4
(1) (2) (3) (4) (5)
1
8309 90 10 --- Pilfer proof caps for packaging, all sorts, kg. [10%] -
with or without washers or other fittings,
of cork, rubber, polyethylene or any
other material
1
8309 90 20 --- Aluminium caps, seals, capsules and kg. [10%] -
closers
1
8309 90 30 --- Other seals kg. [10%] -
1
8309 90 90 --- Other kg. [10%] -
8310 SIGN-PLATES, NAME-PLATES,
ADDRESS-PLATES AND SIMILAR
PLATES, NUMBERS, LETTERS AND
OTHER SYMBOLS, OF BASE METAL,
EXCLUDING THOSE OF HEADING 9405

8310 00 - Sign-plates, name-plates, address-plates

and similar plates, numbers, letters and
other symbols, of base metal, excluding
those of heading 9405:
2
8310 00 10 --- Enamel iron signboard kg. [20%] -
2
8310 00 90 --- Other kg. [20%] -
8311 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
1
8311 10 00 - Coated electrodes of base metal, for kg. [10%] -
electric arc-welding
1
8311 20 00 - Cored wire of base metal, for electric arc kg. [10%] -
welding
8311 30 - Coated rods and cored wire, of base
metal, for soldering, brazing or welding
by flame:
1
8311 30 10 --- Wire and rods of agglomerated base kg. [10%] -
metal
1
8311 30 90 --- Other kg. [10%] -
3 1
8311 90 00 - 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. 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

NOTES

1. This Section does not cover:

(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.

CHAPTER 84

Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; Parts Thereof

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
 [5. (A) For the purposes of heading 8471, the expression “automatic data processing machine” means
1

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 Unit Rate of duty

Std Prefnl.
Areas

(1) (2) (3) (4) (5)

8401 NUCLEAR REACTORS; FUEL ELEMENTS
(CARTRIDGES), NON-IRRADIATED, FOR
NUCLEAR REACTORS; MACHINERY
AND APPARATUS FOR ISOTOPIC
SEPARATION
2
8401 10 00 - Nuclear reactors kg. [7.5%] -
2
8401 20 00 - Machinery and apparatus for isotopic kg. [7.5%] -
separation, and parts thereof
2
8401 30 00 - Fuel elements (cartridges), non- gi F/S [7.5%] -
irradiated
2
8401 40 00 - Parts of nuclear reactors kg. [7.5%] -

8402 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:
3
8402 11 00 -- Water tube boilers with a steam kg. [10%] -
production exceeding 45 t per hour
3
8402 12 00 -- Water tube boilers with a steam kg. [10%] -
production not exceeding 45 t per hour
8402 19 -- Other vapour generating boilers,
including hybrid boilers:
3
8402 19 10 --- Fire tube horizontal (lancashire) boilers kg. [10%] -
3
8402 19 20 --- Fire tube boilers vertical kg. [10%] -
3
8402 19 90 --- Other kg. [10%] -
3
8402 20 00 - Super-heated water boilers kg. [10%] -
8402 90 - Parts:
3
8402 90 10 --- Parts of fire tube boilers kg. [10%] -
3
8402 90 20 --- Parts of water tube boilers kg. [10%] -
3
8402 90 90 --- Other kg. [10%] -
8403 CENTRAL HEATING BOILERS OTHER
THAN THOSE OF HEADING 8402
2
8403 10 00 - Boilers u [7.5%] -
2
8403 90 00 - Parts Kg. [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) (2) (3) (4) (5)
8404 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
1
8404 10 00 - Auxiliary plants for use with boilers of kg. [10%] -
heading 8402 or 8403
1
8404 20 00 - Condensers for steam or other vapour kg. [10%] -
power units
1
8404 90 00 - Parts kg. [10%] -
2
8405 PRODUCER GAS OR WATER GAS [u]
GENERATORS, WITH OR WITHOUT
THEIR PURIFIERS; ACETYLENE GAS
GENERATORS AND SIMILAR WATER
PROCESS GAS GENERATORS, WITH OR
WITHOUT THEIR PURIFIERS
2
8405 10 - Producer gas or water gas generators, [u]
with or without their purifiers; acetylene
gas generators and similar water
process gas generators, with or without
their purifiers:
2 3
8405 10 10 --- Producer gas or water gas generators [u] [7.5%] -
2 3
8405 10 20 --- Acetylene gas generators [u] [7.5%] -
2 3
8405 10 90 --- Other [u] [7.5%] -
2 3
8405 90 00 - Parts [u] [7.5%] -
8406 STEAM TURBINES AND OTHER VAPOUR
TURBINES
3
8406 10 00 - Turbines for marine propulsion u [7.5% -
- Other turbines:
1
8406 81 00 -- Of an output exceeding 40 MW u [10%] -
1
8406 82 00 -- Of an output not exceeding 40 MW u [10%] -
1
8406 90 00 - Parts kg. [10%] -
8407 SPARK-IGNITION RECIPROCATING OR
ROTARY INTERNAL COMBUSTION
PISTON ENGINES
4
8407 10 00 - Aircraft engines u [15%] -
- Marine propulsion engines:
4
8407 21 00 -- Outboard motors u [15%] -
4
8407 29 00 -- Other u [15%] -
- Reciprocating piston engines of a kind
used for the propulsion of vehicles of
Chapter 87:
8407 31 -- Of a cylinder capacity not exceeding 50
cc:
4
8407 31 10 --- For motor cycles u [15%] -
4
8407 31 90 --- Other u [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) (2) (3) (4) (5)
8407 32 -- Of a cylinder capacity exceeding 50 cc
but not exceeding 250 cc:
1
8407 32 10 --- For motor cycles u [15%] -
1
8407 32 90 --- Other u [15%] -
8407 33 -- Of a cylinder capacity exceeding 250 cc
but not exceeding 1,000 cc:
1
8407 33 10 --- For motor cars u [15%] -
1
8407 33 20 --- For motor cycles u [15%] -
1
8407 33 90 --- Other u [15%] -
8407 34 -- Of a cylinder capacity exceeding 1,000
cc:
1
8407 34 10 --- For motor cars u [15%] -
1
8407 34 90 --- Other u [15%] -
8407 90 - Other engines:
1
8407 90 10 --- Petrol engines u [15%] -
1
8407 90 20 --- Kerosene engines u [15%] -
1
8407 90 90 --- Other u [15%] -
8408 COMPRESSION-IGNITION INTERNAL
COMBUSTION PISTON ENGINES (DIESEL
OR SEMI-DIESEL ENGINES)
8408 10 - Marine propulsion engines:
1
8408 10 10 --- Outboard engines u [15%] -
--- Other:
1
8408 10 91 ---- Of a cylinder capacity not exceeding u [15%] -
100 cc
1
8408 10 92 ---- Of a cylinder capacity exceeding 100 cc u [15%] -
but not exceeding 250 cc
1
8408 10 93 ---- Of a cylinder capacity exceeding 250 cc u [15%] -
8408 20 - Engines of a kind used for the
propulsion of vehicles of Chapter 87:
1
8408 20 10 --- Of cylinder capacity not exceeding 250 u [15%] -
cc
1
8408 20 20 --- Engines of cylinder capacity exceeding u [15%] -
250 cc
8408 90 - Other engines:
1
8408 90 10 --- Stationary engines of cylinder capacity u [15%] -
exceeding 50 cc
1
8408 90 90 --- Other u [15%] -
8409 PARTS SUITABLE FOR USE SOLELY OR
PRINCIPALLY WITH THE ENGINES OF
HEADING 8407 OR 8408
1
8409 10 00 - For aircraft engines kg. [15%] -
- Other:
8409 91 -- Suitable for use solely or principally
with spark ignition internal combustion
piston engines:
--- Valves, inlet and exhaust, piston, piston
rings, piston assemblies:
1
8409 91 11 ---- Valves, inlet and exhaust kg. [15%] -
1
8409 91 12 ---- Pistons kg. [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) (2) (3) (4) (5)
1
8409 91 13 ---- Piston rings Kg. [15%] -
1
8409 91 14 ---- Piston assemblies Kg. [15%] -
1
8409 91 20 --- Fuel injection equipment excluding Kg. [15%] -
injection pumps
--- Other:
1
8409 91 91 ---- Of petrol engines for motor vehicles Kg. [15%] -
1
8409 91 92 ---- Of other petrol engines Kg. [15%] -
1
8409 91 93 ---- Of kerosene engines kg. [15%] -
1
8409 91 94 ---- Of gas engines kg. [15%] -
1
8409 91 99 ---- Other kg. [15%] -
8409 99 -- Other:
--- Valves, inlet and exhaust, piston, piston
rings, piston assemblies:
1
8409 99 11 ---- Valve, inlet and exhaust kg. [15%] -
1
8409 99 12 ---- Pistons kg. [15%] -
1
8409 99 13 ---- Piston rings kg. [15%] -
1
8409 99 14 ---- Piston assemblies kg. [15%] -
1
8409 99 20 --- Fuel nozzles kg. [15%] -
1
8409 99 30 --- Fuel injection equipment excluding kg. [15%] -
injection pumps
--- Other parts of diesel engine:
1
8409 99 41 ---- Of diesel engines for motor vehicles kg. [15%] -
1
8409 99 42 ---- Of outboard engine kg. [15%] -
1
8409 99 49 ---- Other kg. [15%] -
1
8409 99 90 --- Other kg. [15%] -
8410 HYDRAULIC TURBINES, WATER
WHEELS, AND REGULATORS
THEREFORE
- Hydraulic turbines and water wheels :
2
8410 11 00 -- Of a power not exceeding 1,000 kW u [10%] -
8410 12 -- Of a power exceeding 1,000 kW but not
exceeding 10,000 kW:
2
8410 12 10 --- Of power exceeding 1,000 kW but not u [10%] -
exceeding 5,000 kW
2
8410 12 20 --- Of power exceeding 5,000 kW but not u [10%] -
exceeding 10,000 kW
8410 13 -- Of a power exceeding 10,000 kW:
2
8410 13 10 --- Of power exceeding 10,000 kW but not u [10%] -
exceeding 30,000 kW
2
8410 13 20 --- Of power exceeding 30,000 kW but not u [10%] -
exceeding 80,000 kW
2
8410 13 90 --- Of power exceeding 80,000 kW u [10%] -
2
8410 90 00 - Parts, including regulators kg. [10%] -
8411 TURBO-JETS, TURBO-PROPELLERS AND
OTHER GAS TURBINES
- Turbo-jets:

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) (2) (3) (4) (5)
1
8411 11 00 -- Of a thrust not exceeding 25kN u [7.5%] -
1
8411 12 00 -- Of a thrust exceeding 25 kN u [7.5%] -
- Turbo-propellers:
1
8411 21 00 -- Of a power not exceeding 1,100 kW u [7.5%] -
1
8411 22 00 -- Of a power exceeding 1,100 kW u [7.5%] -
- Other gas turbines:
2
8411 81 00 -- Of a power not exceeding 5,000 kW u [10%] -
8411 82 -- Of a power exceeding 5,000 kW:
2
8411 82 10 --- Of power exceeding 5,000 kW but not u [10%] -
exceeding 15,000 kW
2
8411 82 20 --- Of power exceeding 15,000 kW but not u [10%] -
exceeding 30,000 kW
2
8411 82 30 --- Of power exceeding 30,000 kW but not u [10%] -
exceeding 60,000 kW
2
8411 82 40 --- Of power exceeding 60,000 kW but not u [10%] -
exceeding 90,000 kW
2
8411 82 50 --- Of power exceeding 90,000 kW but not u [10%] -
exceeding 1,15,000 kW
2
8411 82 60 --- Of power exceeding 1,15,000 kW u [10%] -
- Parts:
1
8411 91 00 -- Of turbo-jets or turbo-propellers kg. [7.5%] -
2
8411 99 00 -- Other kg. [10%] -
8412 OTHER ENGINES AND MOTORS
1
8412 10 00 - Reaction engines other than turbo-jets u [7.5%] -
- Hydraulic power engines and motors:
1
8412 21 00 -- Linear acting (cylinders) u [7.5%] -
8412 29 -- Other:
1
8412 29 10 --- Hydro jet (hydraulic jet engines) u [7.5%] -
1
8412 29 90 --- Other u [7.5%] -
- Pneumatic power engines and motors:
1
8412 31 00 -- Linear acting (cylinders) u [7.5%] -
1
8412 39 00 -- Other u [7.5%] -
8412 80 - Other:
--- Steam or other vapour power:
1
8412 80 11 ---- Stationary u [7.5%] -
3
8412 80 19 ---- Other u [10%] -
3
8412 80 20 --- Motors, spring operated excluding clock u [10%] -
and watch movements
3
8412 80 30 --- Wind turbine or engine u [10%] -
3
8412 80 90 --- Other u [10%] -
8412 90 - Parts:
1
8412 90 10 --- Of steam engines incorporating boilers kg. [7.5%] -
1
8412 90 20 --- Of other steam engines and other vapour kg. [7.5%] -
power units not incorporating boilers
1
8412 90 30 --- Of hydraulic engines and motors kg. [7.5%] -
1
8412 90 90 --- Other kg. [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 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) (2) (3) (4) (5)
8413 PUMPS FOR LIQUIDS, WHETHER OR
NOT FITTED WITH A MEASURING
DEVICE; LIQUID ELEVATORS
- Pumps fitted or designed to be fitted
with a measuring device:
8413 11 -- Pumps for dispensing fuel or lubricants,
of the type used in filling stations or in
garages:
1
8413 11 10 --- Hand pumps u [10%] -
--- Other:
1
8413 11 91 ---- Pumps for dispensing fuel u [7.5%] -
1
8413 11 99 ---- Other u [7.5%] -
8413 19 -- Other:
1
8413 19 10 --- Hand pumps u [10%] -
1
8413 19 90 --- Other u [7.5%] -
1
8413 20 00 - Hand pumps, other than those of u [10%] -
sub-heading 8413 11 or 8413 19
8413 30 - Fuel, lubricating or cooling medium
pumps for internal combustion piston
engines:
1
8413 30 10 --- Injection pumps for diesel engines u [7.5%] -
1
8413 30 20 --- Oil pump u [7.5%] -
1
8413 30 30 --- Water pump u [7.5%] -
1
8413 30 90 --- Other u [7.5%] -
1
8413 40 00 - Concrete pumps u [7.5%] -
8413 50 - Other reciprocating positive
displacement pumps:
1
8413 50 10 --- Metering and dosing pumps u [7.5%] -
--- Primarily designed for handling water :
1
8413 50 21 ---- Deep tube well turbine pump u [7.5%] -
1
8413 50 29 ---- Other u [7.5%] -
1
8413 50 90 --- Other u [7.5%] -
8413 60 - Other rotary positive displacement
pumps:
1
8413 60 10 --- Gear type pumps u [7.5%] -
1
8413 60 20 --- Screw type pumps u [7.5%] -
1
8413 60 90 --- Other u [7.5%] -
8413 70 - Other centrifugal pumps:
1
8413 70 10 --- Primarily designed to handle water u [7.5%] -
--- Other:
1
8413 70 91 ---- Single and multistage chemical process u [7.5%] -
pumps
1
8413 70 92 ---- Horizontal split casing pumps u [7.5%] -
1
8413 70 93 ---- Horizontal self priming pumps u [7.5%] -
1
8413 70 94 ---- Vertical turbine driven pumps u [7.5%] -
1
8413 70 95 ---- Boiler feed pumps u [7.5%] -
1
8413 70 96 ---- Slurry pumps u [7.5%] -
1
8413 70 97 ---- Dredger pumps u [7.5%] -
1
8413 70 99 ---- Other u [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) (2) (3) (4) (5)
- Other pumps-liquid elevators:
8413 81 -- Pumps:
1
8413 81 10 --- Gas pumps u [7.5%] -
1
8413 81 20 --- Hydraulic ram u [7.5%] -
1
8413 81 30 --- Axial flow and mixed flow vertical pump u [7.5%] -
designed primarily for handling water
1
8413 81 90 --- Other u [7.5%] -
1
8413 82 00 -- Liquid elevators u [7.5%] -
- Parts:
8413 91 -- Of pumps:
1
8413 91 10 --- Of reciprocating pumps kg. [7.5%] -
1
8413 91 20 --- Of centrifugal pumps kg. [7.5%] -
1
8413 91 30 --- Of deep well turbine pumps and of other kg. [7.5%] -
rotary pumps
1
8413 91 40 --- Of hand pump for handling water kg. [10%] -
1
8413 91 90 --- Other kg. [7.5%] -
1
8413 92 00 -- Of liquid elevators kg. [7.5%] -
8414 AIR OR VACUUM PUMPS, AIR OR OTHER
GAS COMPRESSORS AND FANS;
VENTILATING OR RECYCLING HOODS
INCORPORATING A FAN, WHETHER OR
NOT FITTED WITH FILTERS
1
8414 10 00 - Vacuum pumps u [7.5%] -
8414 20 - Hand or foot-operated air pumps:
1
8414 20 10 --- Bicycle pumps u [10%] -
1
8414 20 20 --- Other hand pumps u [10%] -
1
8414 20 90 --- Other u [7.5%] -
2
8414 30 00 - Compressors of a kind used in refrigerating u [15%] -
equipment
8414 40 - Air compressors mounted on a wheeled
chassis for towing:
3
8414 40 10 --- Reciprocating air compressors u [15%] -
3
8414 40 20 --- Centrifugal air compressors u [15%] -
3
8414 40 30 --- Screw air compressors u [15%] -
3
8414 40 90 --- Other u [15%] -
- Fans:
8414 51 -- Table, floor, wall, window, ceiling or roof
fans, with a self-contained electric motor of
an output not exceeding 125 W:
4
8414 51 10 --- Table fans u [20%] -
4
8414 51 20 --- Ceiling fans u [20%] -
4
8414 51 30 --- Pedestal fans u [20%] -
5
8414 51 40 --- Railway carriage fans u [10%] -
6
[8414 51 50 --- Wall fans u 20% -
8414 51 90 --- other u 20% -]
8414 59 -- 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 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) (2) (3) (4) (5)
1[10%]
8414 59 10 --- Air circulator u -
2[20%]
8414 59 20 --- Blowers, portable u -
1[10%]
8414 59 30 --- Industrial fans and blowers u -
1[10%]
8414 59 90 --- Other u -
3[7.5%]
8414 60 00 - Hoods having a maximum horizontal side not u -
exceeding 120 cm
8414 80 - Other:
--- Gas compressors:
4
8414 80 11 ---- Of a kind used in air-conditioning u [15%] -
equipment
5
8414 80 19 ---- Other u [15%] -
5
8414 80 20 --- Free-piston generators for gas turbine u [15%] -
5
8414 80 30 --- Turbo charger u [15%] -
5
8414 80 90 --- Other u [15%] -
8414 90 - Parts:
--- Of air or vacuum pumps and compressors:
3
8414 90 11 ---- Of gas compressors of a kind used in kg. [7.5%] -
refrigerating and air conditioning appliances
and machinery
3
8414 90 12 ---- Of bicycle pumps kg. [10%] -
3
8414 90 19 ---- Other kg. [7.5%] -
3
8414 90 20 --- Of free piston generators kg. [7.5%] -
3
8414 90 30 --- Of electric fans kg. [10%] -
3
8414 90 40 --- Of Industrial fans, blowers kg. [7.5%] -
3
8414 90 90 --- Other kg. [7.5%] -
8415 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
6
[8415 10 - Of a kind designed to be fixed to a window,
wall, ceiling or floor, self-contained or
“split-system”;]
7
8415 10 10 --- Split system u [20%] -
7
8415 10 90 --- Other u [20%] -
8415 20 - Of a kind used for persons in motor vehicles:
7
8415 20 10 --- For buses u [20%] -
7
8415 20 90 --- Other u [20%] -
- Other:
8415 81 -- Incorporating a refrigerating unit and a
valve for reversal of the cooling or heat
cycle (reversible heat pumps):
6
8415 81 10 --- Split air-conditioner two tones and above u [20%] -
6
8415 81 90 --- Other u [20%] -

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) (2) (3) (4) (5)
8415 82 -- Other, incorporating a refrigerating
unit:
1
8415 82 10 --- Split air-conditioner two tones and u [20%] -
above
1
8415 82 90 --- Other u [20%] -
8415 83 -- Not incorporating a refrigerating unit:
1
8415 83 10 --- Split air-conditioner two tones and u [20%] -
above
1
8415 83 90 --- Other u [20%] -
2
8415 90 00 - Parts kg. [20%] -
8416 FURNACE BURNERS FOR LIQUID FUEL,
FOR PULVERISED SOLID FUEL OR FOR
GAS; MECHANICAL STOKERS,
INCLUDING THEIR MECHANICAL
GRATES, MECHANICAL ASH
DISCHARGERS AND SIMILAR
APPLIANCES
3
8416 10 00 - Furnace burners for liquid fuel kg. [7.5%] -
3
8416 20 00 - Other furnace burners, including kg. [7.5%] -
combination burners
3
8416 30 00 - Mechanical stokers, mechanical grates, kg. [7.5%] -
mechanical ash dischargers and similar
appliances
3
8416 90 00 - Parts kg. [7.5%] -
8417 Industrial or laboratory furnaces and
ovens, including incinerators, non-
electric
3
8417 10 00 - Furnaces and ovens for the roasting, u [7.5%] -
melting or other heat-treatment of ores,
pyrites or of metals
3
8417 20 00 - Bakery ovens, including biscuit ovens u [7.5%] -
8417 80 - Other:
3[7.5%]
8417 80 10 --- For cement industry u -
3[7.5%]
8417 80 90 --- Other u -
3[7.5%]
8417 90 00 - Parts kg. -
8418 REFRIGERATORS, FREEZERS AND
OTHER REFRIGERATING OR FREEZING
EQUIPMENT, ELECTRIC OR OTHER;
HEAT PUMPS OTHER THAN AIR
CONDITIONING MACHINES OF
HEADING 8415
8418 10 - Combined refrigerator-freezers, fitted with
separate external doors:
4[15%]
8418 10 10 --- Commercial type u -
1[20%]
8418 10 90 --- Other u -
- Refrigerators, household type:
3
8418 21 00 -- Compression-type u [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) (2) (3) (4) (5)
1
***
2
8418 29 00 -- Other u [20%] -
8418 30 - Freezers of the chest type, not exceeding
800 l capacity:
3
8418 30 10 --- Commercial type electrical u [15%] -
3
8418 30 90 --- Other u [15%] -
8418 40 - Freezers of the upright type, not
exceeding 900 l capacity:
3
8418 40 10 --- Electrical u [15%] -
3
8418 40 90 --- Other u [15%] -
4 3
8418 50 00 - [Other furniture (chests, cabinets, u [15%] -
display counters, showcases and the
like) for storage and display,
incorporating refrigerating or freezing
equipment]
- Other refrigerating or freezing
equipment; heat pumps:
5 6 3
8418 61 00 -- [Heat pumps other than air conditioning [u] [15%] -]
machines of heading 8415]
8418 69 -- Other:
6 3
8418 69 10 --- Ice making machinery [u] [15%] -
6 3
8418 69 20 --- Water cooler [u] [15%] -
6 3
8418 69 30 --- Vending machine, other than automatic [u] [15%] -
vending machine
6 3
8418 69 40 --- Refrigeration equipment or devices [u] [15%] -
specially used in leather industries for
manufacturing of leather articles
6 3
8418 69 50 --- Refrigerated farm tanks, industrial ice [u] [15%] -
cream freezer
6 3
8418 69 90 --- Other [u] [15%] -
- Parts:
7
8418 91 00 -- Furniture designed to receive kg. [7.5%] -
refrigerating or freezing equipment
7
8418 99 00 -- Other kg. [7.5%] -
8419 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:
8419 11 -- Instantaneous gas water heaters:
8419 11 10 --- Domestic type 1
u [10%] -
8419 11 90 --- Other 1
u [7.5%] -
8419 19 -- Other:
8419 19 10 --- Domestic type 1
u [10%] -
8419 19 20 --- Other 2
u [10%] -
8419 20 - Medical, surgical or laboratory sterilisers:
8419 20 10 --- Auto claves 1
u [7.5%] -
8419 20 90 --- Other 1
u [7.5%] -
- Dryers:
8419 31 00 -- For agricultural products 1
u [7.5%] -
8419 32 00 -- For wood, paper pulp, paper or paper, board 1
u [7.5%] -
8419 39 00 -- Other 1
u [7.5%] -
8419 40 - Distilling or rectifying plant:
8419 40 10 --- For petroleum refining 1
u [7.5%] -
8419 40 20 --- Other distilling equipment 1
u [7.5%] -
8419 40 90 --- Other 1
u [7.5%] -
8419 50 - Heat exchange units:
8419 50 10 --- Shell and tube type 1
u [7.5%] -
8419 50 20 --- Plate type 1
u [7.5%] -
8419 50 30 --- Spiral type 1
u [7.5%] -
8419 50 90 --- Other 1
u [7.5%] -
8419 60 00 - Machinery for liquefying air or other gases 1
u [7.5%] -
- Other machinery, plant and equipment:
8419 81 -- For making hot drinks or for cooking or
heating food:
8419 81 10 --- Friers 1
u [10%] -
8419 81 20 --- Other kitchen machines 1
u [10%] -
8419 81 90 --- Other 1
u [10%] -
8419 89 -- Other:
8419 89 10 --- Pressure vessels, reactors, columns or towers 3
u [10%] -
or chemical storage tanks
8419 89 20 --- Glass lined equipment 1
u [7.5%] -
8419 89 30 --- Auto claves other than for cooking or 1
u [7.5%] -
heating food, not elsewhere specified or
included
1
8419 89 40 --- Cooling towers and similar plants for u [7.5%] -
direct cooling (without a separating
wall) by means of recirculated water

1. Subs. by Act 22 of 2007, s. 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) (2) (3) (4) (5)
1
8419 89 50 --- Pasteurizers u [7.5%] -
1
8419 89 60 --- Plant growth chambers and rooms and u [7.5%] -
tissue culture chambers and rooms
having temperature, humidity or light
control
1
8419 89 70 --- Apparatus for rapid heating of u [7.5%] -
semiconductor devices; apparatus for
chemical or physical vapour deposition
on semiconductor wafers; apparatus for
chemical vapour deposition on LCD
substratus
1
8419 89 80 --- Vacuum-vapour plant for deposition of u [7.5%] -
metals
1
8419 89 90 --- Other u [7.5%] -
8419 90 - Parts:
1
8419 90 10 --- Parts of instantaneous or storage water kg. [10%] -
heaters (domestic type)
1
8419 90 90 --- Other kg. [7.5%] -
8420 CALENDERING OR OTHER ROLLING
MACHINES, OTHER THAN FOR METALS
OR GLASS, AND CYLINDERS
THEREFORE
1
8420 10 00 - Calendering or other rolling machines u [7.5%] -
- Parts:
1
8420 91 00 -- Cylinders kg. [7.5%] -
1
8420 99 00 -- Other kg. [7.5%] -
8421 CENTRIFUGES, INCLUDING
CENTRIFUGAL DRYERS; FILTERING OR
PURIFYING MACHINERY AND
APPARATUS, FOR LIQUIDS OR GASES
- Centrifuges, including centrifugal dryers:
1
8421 11 00 -- Cream separators u [7.5%] -
1
8421 12 00 -- Clothes-dryers u [7.5%] -
8421 19 -- Other:
1
8421 19 10 --- Bowl centrifuges u [7.5%] -
1
8421 19 20 --- Basket centrifuges u [7.5%] -
1
8421 19 30 --- Continuous automatic centrifuges u [7.5%] -
1
8421 19 40 --- Self cleaning centrifuges u [7.5%] -
1
8421 19 50 --- Decanter centrifuges horizontal bowl u [7.5%] -
1
8421 19 60 --- Screw conveyor centrifuges u [7.5%] -
--- Other:
1
8421 19 91 ---- For chemical industries u [7.5%] -
1
8421 19 99 ---- Other u [7.5%] -
- Filtering or purifying machinery and
apparatus for liquids:
8421 21 -- For filtering or purifying water:
1
8421 21 10 --- Ion exchanger plant or apparatus u [7.5%] -
1
8421 21 20 --- Household type filters u [10%] -
1
8421 21 90 --- Other u [7.5%] -
1
8421 22 00 -- For filtering or purifying beverages u [7.5%] -
other than water

1. Subs. by Act 22 of 2007, s. 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) (2) (3) (4) (5)
1
8421 23 00 -- Oil or petrol-filters for internal u [10%] -
combustion engines
2
8421 29 00 -- Other u [7.5%] -
- Filtering or purifying machinery and
apparatus for gases:
1
8421 31 00 -- Intake air filters for internal combustion u [10%] -
engines
8421 39 -- Other:
2
8421 39 10 --- Air separators to be employed in the u [7.5%] -
processing, smelting or refining of minerals,
ores or metals; air strippers
3
8421 39 20 --- Air purifiers or cleaners u [15%] -
3
8421 39 90 --- Other u [15%] -
- Parts:
4 2
8421 91 00 -- Of centrifuges, including centrifugal dryers [u] [7.5%] -
4 5
8421 99 00 -- Other [u] [10%] -
8422 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:
2
8422 11 00 -- Of the household type u [10%] -
2
8422 19 00 -- Other u [7.5%] -
2
8422 20 00 - Machinery for cleaning or drying bottles or u [7.5%] -
other containers
2
8422 30 00 - Machinery for filling, closing, sealing or kg. [7.5%] -
labelling bottles, cans, boxes, bags or other
containers; machinery for capsuling bottles,
jars, tubes and similar containers; machinery
for aerating beverages
2
8422 40 00 - Other packing or wrapping machinery kg. [7.5%] -
(including heat-shrink wrapping machinery)
8422 90 - Parts:
2
8422 90 10 --- Of machinery for cleaning or drying Kg. [7.5%] -
bottles or other containers

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) (2) (3) (4) (5)
1
8422 90 20 --- Of dish washing machines of household Kg. [10%] -
type
1
8422 90 90 --- Of other machinery Kg. [7.5%] -
8423 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
1
8423 10 00 - Personal weighing machines, including u [10%] -
baby scales; household scales
1
8423 20 00 - Scales for continuous weighing of goods u [7.5%] -
on conveyors
1
8423 30 00 - Constant weight scales and scales for u [7.5%] -
discharging a predetermined weight of
material into a bag or container,
including hopper scales
- Other weighing machinery:
8423 81 -- Having a maximum weighing capacity
not exceeding 30 kg :
1
8423 81 10 --- Beam scale u [7.5%] -
1
8423 81 90 --- Other u [7.5%] -
8423 82 -- Having a maximum weighing capacity
exceeding 30 kg but not exceeding 5,000
kg:
1
8423 82 10 --- Beam scale u [7.5%] -
1
8423 82 90 --- Other u [7.5%] -
1
8423 89 00 -- Other u [7.5%] -
8423 90 - Weighing machine weights of all kinds;
parts of weighing machinery:
1
8423 90 10 --- Weighing machine weights of all kinds kg. [10%] -
1
8423 90 20 --- Parts of weighing machinery u [7.5%] -
8424 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
1
8424 10 00 - Fire extinguishers, whether or not u [7.5%] -
charged
1
8424 20 00 - Spray guns and similar appliances u [7.5%] -
1
8424 30 00 - Steam or sand blasting machines and u [7.5%] -
similar jet projecting machines
- Other appliances:
2
[- Agricultural or horticultural sprayers:
8424 41 00 -- Portable sprayers u 7.5% -
8424 49 00 -- Other u 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) (2) (3) (4) (5)
1
[8424 82 00 -- Agricultural or horticultural u 7.5% -]
8424 89 -- Other:
2
8424 89 10 --- Painting equipment, including u [7.5%] -
electrostatic phosphating and powder
coating equipment
2
8424 89 20 --- Industrial bellows u [7.5%] -
2
8424 89 90 --- Other u [7.5%] -
2
8424 90 00 - Parts kg. [7.5%] -
8425 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:
8425 11 -- Powered by electric motor:
2
8425 11 10 --- Hoists u [7.5%] -
2
8425 11 20 --- Pulley tackle u [7.5%] -
8425 19 -- Other:
2
8425 19 10 --- Hoists machine u [7.5%] -
2
8425 19 20 --- Pulley tackle u [7.5%] -
3
***
4
[- Winches; capstans]
2
8425 31 00 -- Powered by electric motor u [7.5%] -
2
8425 39 00 -- Other u [7.5%] -
- Jacks; hoists of a kind used for raising
vehicles:
2
8425 41 00 -- Built-in jacking system of a type used in u [7.5%] -
garages
2
8425 42 00 -- Other jacks and hoists, hydraulic u [7.5%] -
2
8425 49 00 -- Other u [7.5%] -
8426 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:
2
8426 11 00 -- Overhead travelling cranes on fixed u [7.5%] -
support
2
8426 12 00 -- Mobile lifting frames on tyres and u [7.5%] -
straddle carriers
2
8426 19 00 -- Other u [7.5%] -
2
8426 20 00 - Tower cranes u [7.5%] -
2
8426 30 00 - Portal or pedestal jib cranes u [7.5%] -
- Other machinery, self-propelled:

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
 (1) (2) (3) (4) (5)
1
8426 41 00 -- On tyres u [7.5%] -
1
8426 49 00 -- Other u [7.5%] -
- Other machinery:
1
8426 91 00 -- Designed for mounting on road vehicles u [7.5%] -
8426 99 -- Other:
1
8426 99 10 --- Ropeway and telphers u [7.5%] -
1
8426 99 90 --- Other u [7.5%] -
8427 FORK-LIFT TRUCKS; OTHER WORKS
TRUCKS FITTED WITH LIFTING OR
HANDLING EQUIPMENT
1
8427 10 00 - Self-propelled trucks powered by an u [7.5%] -
electric motor
1
8427 20 00 - Other self-propelled trucks u [7.5%] -
1
8427 90 00 - Other trucks u [7.5%] -
8428 OTHER LIFTING, HANDLING, LOADING
OR UNLOADING MACHINERY (FOR
EXAMPLE, LIFTS , ESCALATORS,
CONVEYORS, TELEFERICS)

8428 10 - Lifts and skip hoists:

--- Lifts:
1
8428 10 11 ---- Lifts of a kind used in buildings u [7.5%] -
1
8428 10 19 ---- Other u [7.5%] -
1
8428 10 20 --- Skip hoists u [7.5%] -
8428 20 - Pneumatic elevators and conveyors:
--- Conveyors:
1
8428 20 11 ---- Belt conveyors u [7.5%] -
1
8428 20 19 ---- Other u [7.5%] -
1
8428 20 20 --- Pneumatic elevators u [7.5%] -
- Other continuous-action elevators and
conveyors, for goods or materials:
1
8428 31 00 -- Specially designed for underground use u [7.5%] -
1
8428 32 00 -- Other, bucket type u [7.5%] -
1
8428 33 00 -- Other, belt type u [7.5%] -
1
8428 39 00 -- Other u [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) (2) (3) (4) (5)
1
8428 40 00 - Escalators and moving walkways u [7.5%] -
2
***
1
8428 60 00 - Teleferics, chair-lifts, ski-rag lines, u [7.5%] -
traction mechanisms for funiculars
8428 90 - Other machinery:
1
8428 90 10 --- For coal handling u [7.5%] -
1
8428 90 20 --- For ash handling u [7.5%] -
1
8428 90 90 --- Other u [7.5%] -
8429 SELF-PROPELLED BULLDOZERS,
ANGLE DOZERS, GRADERS, LEVELLERS,
SCRAPERS, MECHANICAL SHOVELS,
EXCAVATORS, SHOVEL LOADERS,
TAMPING MACHINES AND ROAD
ROLLERS

- Bulldozers and angledozers :

8429 11 -- Track laying :
1
8429 11 10 --- Angledozers u [7.5%] -
1
8429 11 20 --- Bulldozers u [7.5%] -
8429 19 -- Other:
1
8429 19 10 --- Angledozers u [7.5%] -
1
8429 19 20 --- Bulldozers u [7.5%] -
1
8429 20 00 - Graders and levelers u [7.5%] -
1
8429 30 00 - Scrappers u [7.5%] -
8429 40 - Tamping machines and road rollers:
1
8429 40 10 --- Road rollers upto 5 tons capacity u [7.5%] -
1
8429 40 20 --- Road rollers above 5 tons capacity u [7.5%] -
1
8429 40 30 --- Tamping machines u [7.5%] -
- Mechanical shovels, excavators and
shovel loaders:
1
8429 51 00 -- Front-end shovel loaders u [7.5%] -
1
8429 52 00 -- Machinery with a 360 degrees revolving u [7.5%] -
superstructure
1
8429 59 00 -- Other u [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 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
 (1) (2) (3) (4) (5)
8430 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

8430 10 - Pile-drivers and pile-extractors:

1
8430 10 10 --- Pile-drivers u [7.5%] -
1
8430 10 20 --- Pile-extractors u [7.5%] -
1
8430 20 00 - Snow-ploughs and snow-blowers u [7.5%] -
- Coal or rock cutters and tunneling
machinery:
8430 31 -- Self-propelled:
1
8430 31 10 --- Coal cutters u [7.5%] -
1
8430 31 20 --- Tunneling machinery u [7.5%] -
1
8430 31 90 --- Other u [7.5%] -
1
8430 39 00 -- Other u [7.5%] -
- Other boring or sinking machinery:
8430 41 -- Self-propelled:
1
8430 41 10 --- Tube well drilling and core drilling u [7.5%] -
machinery
1
8430 41 20 --- Petroleum and gas well drilling u [7.5%] -
machinery
1
8430 41 30 --- Rock drilling machinery u [7.5%] -
1
8430 41 90 --- Other u [7.5%] -
1
8430 49 00 -- Other u [7.5%] -
8430 50 - Other machinery, self-propelled:
1
8430 50 10 --- Mining machinery (excluding coal u [7.5%] -
mining)
1
8430 50 90 --- Other u [7.5%] -
- Other machinery, not self-propelled:
1
8430 61 00 -- Tamping or compacting machinery u [7.5%] -
1
8430 69 00 -- Other u [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) (2) (3) (4) (5)
8431 PARTS SUITABLE FOR USE SOLELY OR
PRINCIPALLY WITH THE MACHINERY
OF HEADINGS 8425 TO 8430

8431 10 Of machinery of heading 8425:

1
8431 10 10 --- Of pulley tackle and hoists, other than kg. [7.5%] -
ship hoists, winches or capstans
1
8431 10 90 --- Other kg. [7.5%] -
8431 20 - Of machinery of heading 8427:
1
8431 20 10 --- Of fork lift trucks kg. [7.5%] -
1
8431 20 90 --- Other kg. [7.5%] -
- Of machinery of heading 8428:
1
8431 31 00 -- Of lifts, skip hoists or escalators kg. [7.5%] -
8431 39 -- Other:
1
8431 39 10 --- Of elevators, conveyors and moving kg. [7.5%] -
equipments
1
8431 39 90 --- Other kg. [7.5%] -
- Of machinery of heading 8426, 8429 or
8430:
1
8431 41 00 -- Buckets, shovels, grabs and grips kg. [7.5%] -
1
8431 42 00 -- Bulldozers or angledozer blades kg. [7.5%] -
8431 43 -- Parts of boring or sinking machinery of
sub-heading 8430 41 or 8430 49:
1
8431 43 10 --- Of boring or sinking machinery, self- kg. [7.5%] -
propelled
1
8431 43 90 --- Other kg. [7.5%] -
8431 49 -- Other:
1
8431 49 10 --- Of road rollers, mechanically propelled kg. [7.5%] -
1
8431 49 20 --- Of ships derricks and cranes kg. [7.5%] -
1
8431 49 30 --- Of other excavating, levelling, tamping kg. [7.5%] -
or excavating machinery for earth,
mineral or ores
1
8431 49 40 --- Of pile driver, snow plough, not self- kg. [7.5%] -
propelled
1
8431 49 90 --- Other kg. [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
 (1) (2) (3) (4) (5)
8432 AGRICULTURAL, HORTICULTURAL OR
FORESTRY MACHINERY FOR SOIL
PREPARATION OR CULTIVATION;
LAWN OR SPORTS GROUND ROLLERS

8432 10 - Ploughs:
1
8432 10 10 --- Disc ploughs u [7.5%] -
1
8432 10 20 --- Other tractor ploughs u [7.5%] -
1
8432 10 90 --- Other u [7.5%] -
- Harrows, scarifies, cultivators, weeders
and hoes:
1
8432 21 00 -- Disc harrows u [7.5%] -
8432 29 -- Other:
1
8432 29 10 --- Rotary hoes u [7.5%] -
1
8432 29 90 --- Other u [7.5%] -
2
[- Seeders, planters and transplanters:
8432 31 00 -- No-till direct seeders, planters and u 7.5% -
transplanters
8432 39 00 -- Other u 7.5% -]
3
8432 40 00 [- Manure spreaders and fertiliser
distributors:
8432 41 00 -- Manure spreaders u 7.5% -
8432 42 00 -- Fertiliser distributors u 7.5% -]
8432 80 - Other machinery:
4 1
8432 80 10 --- Lawn or sports ground rollers [u] [7.5%] -
4 1
8432 80 20 --- Rotary tiller [u] [7.5%] -
4 1
8432 80 90 --- Other [u] [7.5%] -
8432 90 - Parts:
4 1
8432 90 10 --- Parts of agricultural machinery falling [u] [7.5%] -
within headings 8432 10, 8432 21, 8432
29, 8432 30 and 8432 40
4 1
8432 90 90 --- Other [u] [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
 (1) (2) (3) (4) (5)
8433 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:

8433 11 - Powered with the cutting device rotating

in a horizontal plane:
1
8433 11 10 --- Powered with 3 HP or more u [7.5%] -
1
8433 11 90 --- Other u [10%] -

8433 19 -- Other:
1
8433 19 10 --- Non-powered mowers, having width of u [7.5%] -
75 cm or more
1
8433 19 90 --- Other u [10%] -
1
8433 20 00 - Other mowers, including cutter bars for u [7.5%] -
tractor mounting
1
8433 30 00 - Other haymaking machinery u [7.5%] -
1
8433 40 00 - Straw or fodder balers, including pick- u [7.5%] -
up balers

- Other harvesting machinery;

threshing machinery:
1
8433 51 00 -- Combine harvester-threshers u [7.5%] -
1
8433 52 00 -- Other threshing machinery u [7.5%] -
1
8433 53 00 -- Root or tuber harvesting machines u [7.5%] -
1
8433 59 00 -- Other u [7.5%] -

8433 60 - Machines for cleaning, sorting or

grading eggs, fruit or other agricultural
produce:
1
8433 60 10 --- Machines for cleaning u [7.5%] -
1
8433 60 20 --- Machines for sorting or grading u [7.5%] -
1
8433 90 00 - Parts kg. [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) (2) (3) (4) (5)
8434 MILKING MACHINES AND DAIRY
MACHINERY

1
8434 10 00 - Milking machines u [7.5%] -
1
8434 20 00 - Dairy machinery u [7.5%] -

8434 90 - Parts:
1
8434 90 10 --- Of milking machinery kg. [7.5%] -
1
8434 90 20 --- Of dairy machinery kg. [7.5%] -

8435 PRESSES, CRUSHERS AND SIMILAR

MACHINERY USED IN THE
MANUFACTURE OF WINE, CIDER, FRUIT
JUICES OR SIMILAR BEVERAGES

1
8435 10 00 - Machinery u [7.5%] -
1
8435 90 00 - Parts kg. [7.5%] -

8436 OTHER AGRICULTURAL,

HORTICULTURAL, FORESTRY,
POULTRY-KEEPING OR BEE-KEEPING
MACHINERY, INCLUDING
GERMINATION PLANT FITTED WITH
MECHANICAL OR THERMAL
EQUIPMENT; POULTRY INCUBATORS
AND BROODERS

1
8436 10 00 - Machinery for preparing animal feeding u [7.5%] -
stuffs

- Poultry-keeping machinery; poultry

incubators and brooders:
1
8436 21 00 -- Poultry incubators and brooders u [7.5%] -
1
8436 29 00 -- Other u [7.5%] -

8436 80 - Other machinery:

1
8436 80 10 --- Germination plant fitted with u [7.5%] -
mechanical and thermal equipment
1
8436 80 90 --- Other u [7.5%] -

- Parts:
1
8436 91 00 -- Of poultry-keeping machinery or poultry kg. [7.5%] -
incubators and brooders
1
8436 99 00 -- Other kg. [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) (2) (3) (4) (5)
8437 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

1
8437 10 00 - Machines for cleaning, sorting or u [7.5%] -
grading seed, grain or dried leguminous
vegetables

8437 80 - Other machinery:

1
8437 80 10 --- Flour mill machinery u [7.5%] -
1
8437 80 20 --- Rice mill machinery u [7.5%] -
1
8437 80 90 --- Other u [7.5%] -

8437 90 - Parts:
1
8437 90 10 --- Of flour mill machinery kg. [7.5%] -
1
8437 90 20 --- Of rice mill machinery kg. [7.5%] -
1
8437 90 90 --- Other kg. [7.5%] -

8438 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

8438 10 - Bakery machinery and machinery for the

manufacture of macaroni, spaghetti or
similar products:
1
8438 10 10 --- Bakery machinery u [7.5%] -
1
8438 10 20 --- Machinery for manufacture of macaroni u [7.5%] -
or spaghetti or similar products
1
8438 20 00 - Machinery for the manufacture of u [7.5%] -
confectionery, cocoa or chocolate

8438 30 - Machinery for sugar manufacture:

1
8438 30 10 --- Sugar cane crushers u [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) (3) (4) (5)
1
8438 30 90 --- Other u [7.5%] -
1
8438 40 00 - Brewery machinery u [7.5%] -
1
8438 50 00 - Machinery for the preparation of meat or u [7.5%] -
poultry
1
8438 60 00 - Machinery for the preparation of fruits, u [7.5%] -
nuts or vegetables

8438 80 - Other machinery:

1
8438 80 10 --- Auxiliary equipment for extrusion u [7.5%] -
cooking plant
1
8438 80 20 --- For production of soya milk or other u [7.5%] -
soya products (other than soya oil)
1
8438 80 30 --- Diffusing machines (diffusers) u [7.5%] -
1
8438 80 40 --- Tea leaf rolling or cutting machine u [7.5%] -
1
8438 80 90 --- Other u [7.5%] -

8438 90 - Parts:
1
8438 90 10 --- Of sugar manufacturing machinery kg. [7.5%] -
1
8438 90 90 --- Of other machinery kg. [7.5%] -

8439 MACHINERY FOR MAKING PULP OF

FIBROUS CELLULOSIC MATERIAL OR
FOR MAKING OR FINISHING PAPER OR
PAPERBOARD

1
8439 10 00 - Machinery for making pulp of fibrous u [7.5%] -
cellulosic material
1
8439 20 00 - Machinery for making paper or u [7.5%] -
paperboard

8439 30 - Machinery for finishing paper or

paperboard:
1
8439 30 10 --- Paper laminating machine u [7.5%] -
1
8439 30 90 --- Other u [7.5%] -

- Parts:
1
8439 91 00 -- Of machinery for making pulp of fibrous kg. [7.5%] -
cellulosic material
1
8439 99 00 -- Other kg. [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
 (1) (2) (3) (4) (5)
8440 BOOK-BINDING MACHINERY,
INCLUDING BOOK-SEWING MACHINES

8440 10 - Machinery:
1
8440 10 10 --- Wire stitching machinery, single headed u [7.5%] -
1
8440 10 90 --- Other u [7.5%] -
1
8440 90 00 - Parts kg. [7.5%] -

8441 OTHER MACHINERY FOR MAKING UP

PAPER PULP, PAPER OR PAPERBOARD,
INCLUDING CUTTING MACHINES OF
ALL KINDS

8441 10 - Cutting machines:

1
8441 10 10 --- Paper cutting machines, excluding u [7.5%] -
machines with devices such as automatic
programme cutting or three knife
trimmers
1
8441 10 90 --- Other u [7.5%] -
1
8441 20 00 - Machines for making bags, sacks or u [7.5%] -
envelopes
1
8441 30 00 - Machines for making cartons, boxes, u [7.5%] -
cases, tubes, drums or similar
containers, other than by moulding
1
8441 40 00 - Machines for moulding articles in paper u [7.5%] -
pulp, paper or paperboard
1
8441 80 00 - Other machinery u [7.5%] -
1
8441 90 00 - Parts kg. [7.5%] -
2
[8442 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)]

3
***

1. Subs. by Act 22 of 2007, s. 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
 (1) (2) (3) (4) (5)
1
8442 30 - [Machiner], apparatus and equipment:
2
8442 30 10 --- Brass rules u [7.5%] -
2
8442 30 20 --- Chases u [7.5%] -
2
8442 30 90 --- Other u [7.5%] -
2
8442 40 00 - Parts of the foregoing machinery, kg. [7.5%] -
apparatus or equipment
3
[8442 50 -- Plates, cylinders and other printing
components; plates, cylinders and
lithographic stones, prepared for
printing purposes (for example, planed,
grained or polished):
2
8442 50 10 -- Plates and cylinders kg. [7.5%] --
2
8442 50 20 -- Lithographic plates kg. [7.5%] --

-- Plate, cylinder and lithographic stones

prepared for printing purposes:
2
8442 50 31 -- Plate and cylinder for textile printing kg. [7.5%] --
machine
2
8442 50 39 -- Other kg. [7.5%]
2
8442 50 40 -- Highly polished copper sheets for kg. [7.5%] --
making blocks
2
8442 50 50 -- Highly polished zinc sheets for making kg. [7.5%] --
process blocks
2
8442 50 90 -- Other kg. [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)
-- Printing machinery used for printing by
means of plates, cylinders and other
printing components of heading 8442:
1
8443 11 00 -- Off set printing machinery, reel fed u [7.5%] --
1
8443 12 00 -- Offset printing machinery, sheet--fed, u [7.5%] --
office type (using sheets With one side
not exceeding 22 cm and the other side
not exceeding 36 cm in the unfolded
state)
1
8443 13 00 -- Other offset printing machinery u [7.5%] --
1
8443 14 00 -- Letterpress printing machinery, reel fed, u [7.5%] --
excluding flexography printing
1
8443 15 00 -- Letterpress printing machinery, other u [7.5%] --
than reel fed, excluding flexographic
printing
1
8443 16 00 -- Flexographic printing machinery u [7.5%] --
1
8443 17 00 -- Gravure printing machinery u [7.5%] --
2
[8443 19 -- Other:
1
8443 19 10 -- Flat bed printing presses u [7.5%] -
1
8443 19 20 --- Platen printing presses u [7.5%] -
1
8443 19 30 -- Proof presses u [7.5%] -
1
-- Machinery for printing repetitive word [7.5%]
or design or colour:
1
8443 19 41 -- On cotton textile u [7.5%] -
1
8443 19 49 -- Other u [7.5%] -
1
8443 19 90 -- Other u [7.5%] -]
1
8443 31 00 Machines which perform two or more of u [7.5%] --
the functions of printing, copying or
facsimile transmission, capable of
connecting to an automatic data
processing machine or to a network
3
[8443 32 -- Other, capable of connecting to an
automatic data processing machine or to
a network

1. Subs. by Act 22 of 2007, s. 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 u Free -

8443 32 20 -- Dot matrix printer u Free -

8443 32 30 -- Letter quality daisy wheel printer u Free -

8443 32 40 -- Laser jet printer u Free -

8443 32 50 -- Ink jet printer u Free -

8443 32 60 -- Facsimile machine u Free -

8443 32 90 -- Other u Free -]

8443 39 -- Other
1 2
[8443 39 10 -- Ink-jet printing machine u [7.5%] -
2
8443 39 20 -- Electrostatic photocopying apparatus u [7.5%] -
operated by reproducing the original
image directly onto the copy (direct
process)
2
8443 39 30 -- Electrostatic photocopying apparatus u [7.5%] -
operated by reproducing the original
image via and intermediate onto the
copy (indirect process)
2
8443 39 40 -- Other photocopying apparatus u [7.5%] -
incorporating an optical system
2
8443 39 50 - Other photocopying apparatus of contact u [7.5%] -
type
2
8443 39 60 -- Thermo-copying apparatus u [7.5%] -
2
8443 39 70 -- Facsimile machine not capable of u [7.5%] -
getting connected to automatic data
processing machine
2
8443 39 90 -- Other u [7.5%] -]

-- Parts and accessories:

2
8443 91 00 -- Parts and accessories of printing kg. [7.5%]
machinery used for printing by means of
plates, cylinders and other printing
components of heading 8442

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
 (1) (2) (3) (4) (5)
1
[8443 99 -- Other:

8443 99 10 --- Automatic documents feeders of u Free -

copying machines

8443 99 20 -- Paper feeders of copying machines u Free -

8443 99 30 -- Sorters of copying machines u Free -

8443 99 40 -- Other parts of copying machines u Free -

2
[-- Parts and accessories of goods of
sub- headings 8443 31, 8443 32
3
[8443 99 51 -- Ink cartridges, without print head u Free
assembly.

8443 99 53 -- Ink spray nozzle u Free -]

8443 99 52 -- Ink spray nozzle u Free -

8443 99 59 -- Other u Free -]

4
8443 99 60 -- Parts and accessories of goods of sub- u [7.5%] -
heading 8443 39
4
8443 99 90 -- Other u [7.5%] -]

8444 MACHINES FOR EXTRUDING,

DRAWING, TEXTURING OR CUTTING
MAN-MADE TEXTILE MATERIAL

8444 00 - Machines for extruding, drawing,

texturing or cutting man-made textile
materials:
4
8444 00 10 --- Machines for extruding man-made u [7.5%] -
textile materials
4
8444 00 90 --- Other u [7.5%] -

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)

- Machines for preparing textile fibers:

8445 11 -- Carding machines :

1
8445 11 10 --- Cotton carding machines u [7.5%] -
1
8445 11 90 --- Other u [7.5%] -

8445 12 -- Combing machines:

1
8445 12 10 --- Cotton combing machines u [7.5%] -
1
8445 12 90 --- Other u [7.5%] -
1
8445 13 00 -- Drawing or roving machines u [7.5%] -

8445 19 -- Other:
1
8445 19 10 --- Cotton processing machines (including u [7.5%] -
cotton ginning machine)
1
8445 19 20 --- Jute fiber processing machines u [7.5%] -
1
8445 19 30 --- Regenerated fibers and synthetic fibers u [7.5%] -
processing machines
1
8445 19 40 --- Silk processing machines u [7.5%] -
1
8445 19 50 --- Wool processing machines u [7.5%] -
1
8445 19 60 --- Blowroom machines u [7.5%] -
1
8445 19 90 --- Other u [7.5%] -

8445 20 - Textile spinning machines :

--- Cotton spinning machines :

1
8445 20 11 ---- Drawing frames u [7.5%] -
1
8445 20 12 ---- Intermediate frames u [7.5%] -
1
8445 20 13 ---- Ring frames u [7.5%] -
1
8445 20 14 ---- Roving frames u [7.5%] -
1
8445 20 19 ---- Other u [7.5%] -
1
8445 20 20 --- Jute fibers spinning machines u [7.5%] -
1
8445 20 30 --- Regenerated fibers and synthetic fibers u [7.5%] -
spinning machines
1
8445 20 40 --- Silk fibers spinning machines u [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)
1
8445 20 50 --- Wool spinning machines u [7.5%] -
1
8445 20 90 --- Other u [7.5%] -

8445 30 - Textile doubling or twisting machines:

--- Cotton fiber doubling or twisting

machines:
1
8445 30 11 ---- Doubling frames u [7.5%] -
1
8445 30 19 ---- Other u [7.5%] -
1
8445 30 20 --- Jute fiber doubling or twisting machines u [7.5%] -
1
8445 30 30 --- Regenerated fiber and synthetic fiber u [7.5%] -
yarn doubling or twisting machines
1
8445 30 40 --- Silk fiber doubling or twisting machines u [7.5%] -
1
8445 30 50 --- Wool fiber doubling or twisting u [7.5%] -
machines
1
8445 30 90 --- Other fiber doubling or twisting u [7.5%] -
machines
8445 40 - Textile winding (including weft-winding)
or reeling machines:
1
8445 40 10 --- Cotton fiber winding (including weft- u [7.5%] -
winding) or reeling machines, automatic
or otherwise
1
8445 40 20 --- Jute fiber reeling (including weft- u [7.5%] -
winding) machines
1
8445 40 30 --- Regenerated fibers yarn and synthetic u [7.5%] -
fibers yarn reeling (including weft-
winding) machines
1
8445 40 40 --- Silk fiber reeling (including weft- u [7.5%] -
winding) machines
1
8445 40 50 --- Wool fiber reeling (including weft- u [7.5%] -
winding) machines
1
8445 40 90 --- Other u [7.5%] -
1
8445 90 00 - Other u [7.5%] -
8446 WEAVING MACHINES (LOOMS)
8446 10 - For weaving fabrics of a width not
exceeding 30 cm:

--- Cotton weaving machines:

1. Subs. by Act 22 of 2007, s. 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
8446 10 11 ---- Automatic, powerloom u [7.5%] -
1
8446 10 12 ---- Plain, powerloom u [7.5%] -
1
8446 10 19 ---- Other u [7.5%] -
1
8446 10 --- Other u [7.5%] -

- For weaving fabrics of a width not

exceeding 30 cm, shuttle type:

8446 21 -- Power looms:

1
8446 21 10 --- Cotton weaving machines, automatic u [7.5%] -
1
8446 21 90 --- Other u [7.5%] -

8446 29 -- Other:
1
8446 29 10 --- Cotton weaving machines u [7.5%] -
1
8446 29 90 --- Other u [7.5%] -

8446 30 - For weaving fabrics of a width

exceeding 30 cm, shuttleless type:

--- Cotton weaving machines:

1
8446 30 11 ---- Automatic, powerloom u [7.5%] -
1
8446 30 12 ---- Plain, powerloom u [7.5%] -
1
8446 30 19 ---- Other u [7.5%] -
1
8446 30 90 --- Other u [7.5%] -

8447 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:

8447 11 -- With cylinder diameter not exceeding

165 mm:

--- Wool knitting machines:

1
8447 11 11 ---- Hand knitting machines u [7.5%] -
1
8447 11 19 ---- Other u [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)
1
8447 11 20 --- Cotton hosiery machines u [7.5%] -
1
8447 11 90 --- Other u [7.5%] -

8447 12 -- With cylinder diameter exceeding 165

mm:

--- Wool knitting machines:

1
8447 12 11 ---- Hand knitting machines u [7.5%] -
1
8447 12 19 ---- Other u [7.5%] -
1
8447 12 20 --- Cotton hosiery machines u [7.5%] -
1
8447 12 90 --- Other u [7.5%] -

8447 20 - Flat kniting machines; stitch-bonding

machines:
1
8447 20 10 --- Hand knitting machines for wool u [7.5%] -
1
8447 20 20 --- Other knitting machines for wool u [7.5%] -
1
8447 20 30 --- Cotton hosiery machines u [7.5%] -
1
8447 20 90 --- Other u [7.5%] -

8447 90 - Other:
1
8447 90 10 --- Machines for making of tulle and lace u [7.5%] -
1
8447 90 20 --- Machines for making embroidery u [7.5%] -
1
8447 90 30 --- Other u [7.5%] -

8448 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:
1
8448 11 10 --- Jacquards and harness liner cards for kg. [7.5%] -
cotton textile machinery
1
8448 11 90 --- Other kg. [7.5%] -
1
8448 19 00 -- Other kg. [7.5%] -
1
8448 20 00 - Parts and accessories of machines of kg. [7.5%] -
heading 8444 or of their auxiliary
machinery

- Parts and accessories of machines of

heading 8445 or of their auxiliary
machinery:
1
8448 31 00 -- Card clothing kg. [7.5%] -

8448 32 -- Of machines for preparing textile fibers,

other than card clothing:
1
8448 32 10 --- For cotton processing machines kg. [7.5%] -
1
8448 32 20 --- For jute processing machines kg. [7.5%] -
1
8448 32 30 --- For silk and manmade (regenerated and kg. [7.5%] -
synthetic fibers processing machines)
1
8448 32 40 --- For wool processing machines kg. [7.5%] -
1
8448 32 90 --- Other kg. [7.5%] -

8448 33 -- Spindles, spindle flyers, spinning rings

and ring travellers:
1
8448 33 10 --- For cotton spinning machines kg. [7.5%] -
1
8448 33 20 --- For jute spinning machines kg. [7.5%] -
1
8448 33 30 --- For silk and man-made (regenerated and kg. [7.5%] -
synthetic) fiber spinning machines
1
8448 33 40 --- For wool spinning machines kg. [7.5%] -
1
8448 33 90 --- For other textile fiber spinning machines kg. [7.5%] -

8448 39 -- Other:
1
8448 39 10 --- Combs for cotton textile machinery kg. [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
 (1) (2) (3) (4) (5)
1
8448 39 20 --- Gills for gill boxes kg. [7.5%] -
1
8448 39 90 --- Other kg. [7.5%] -

- Parts and accessories of weaving

machines (looms) or of their auxiliary
machinery :
2
***

8448 42 -- Reeds for looms, healds and heald-

frames:
1
8448 42 10 --- Healds (excluding wire healds) and kg. [7.5%] -
reeds for cotton machinery
1
8448 42 20 --- Healds, wire kg. [7.5%] -
1
8448 42 90 --- Other kg. [7.5%] -

8448 49 -- Other:
1
8448 49 10 --- Parts of cotton weaving machinery kg. [7.5%] -
1
8448 49 20 --- Parts of jute weaving machinery kg. [7.5%] -
1
8448 49 30 --- Parts of silk and man-made fibers kg. [7.5%] -
weaving machinery
1
8448 49 40 --- Parts of wool weaving machinery kg. [7.5%] -
1
8448 49 50 --- Parts of other textile weaving machinery kg. [7.5%] -
1
8448 49 90 --- Other kg. [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:
1
8448 51 10 --- Of cotton hosiery machine kg. [7.5%] -
1
8448 51 20 --- Of wool knitting machines kg. [7.5%] -
1
8448 51 30 --- Of machines for tulle, lace kg. [7.5%] -
1
8448 51 90 --- Other kg. [7.5%] -
1
8448 59 00 -- Other kg. [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) (2) (3) (4) (5)

8449 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

8449 00 - 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:
1
8449 00 10 --- Machinery for manufacture or finishing kg. [7.5%] -
of felt in piece or in shapes (including
felt hat-making machines and hat
making blocks)
1
8449 00 90 --- Other kg. [7.5%] -

8450 HOUSEHOLD OR LAUNDRY-TYPE

WASHING MACHINES, INCLUDING
MACHINES WHICH BOTH WASH AND
DRY

- Machines, each of a dry linen capacity

not exceeding 10 kg:
2
8450 11 00 -- Fully-automatic machines u [20%] -
2
8450 12 00 -- Other machines, with built-in centrifugal u [20%] -
drier
2
8450 19 00 -- Other u [20%] -
1
8450 20 00 - Machines, each of a dry linen capacity u [7.5%] -
exceeding 10 kg

8450 90 - Parts:
1
8450 90 10 --- Parts of household type machines kg. [10%] -
1
8450 90 90 --- Other kg. [7.5%] -

8451 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

1. Subs. by Act 22 of 2007, s. 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

8451 10 - Dry-cleaning machines:

1
8451 10 10 --- Dry cleaning machines for cotton textile u [7.5%] -
1
8451 10 90 --- Other u [7.5%] -

- Drying machines:
1
8451 21 00 -- Each of a dry linen capacity not u [10%] -
exceeding 10 kg
1
8451 29 00 -- Other u [7.5%] -

8451 30 - Ironing machines and presses (including

fusing presses):
1
8451 30 10 --- Hand ironing press u [10%] -
1
8451 30 90 --- Other u [7.5%] -

8451 40 - Washing, bleaching or dyeing machines:

--- Bleaching machine:

1
8451 40 11 ---- For cotton textile u [7.5%] -
1
8451 40 19 ---- Other u [7.5%] -

--- Dyeing machines:

1
8451 40 21 ---- For cotton textile u [7.5%] -
1
8451 40 29 ---- For other textile u [7.5%] -

--- Other:
1
8451 40 91 ---- For washing and cleaning for woollen u [7.5%] -
textile
1
8451 40 99 ---- Other u [7.5%] -
1
8451 50 00 - Machines for reeling, unreeling, folding, u [7.5%] -
cutting or pinking textile fabrics

8451 80 - Other machinery:

--- Sizing and dressing machines:

1
8451 80 11 ---- For cotton textile u [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
 (1) (2) (3) (4) (5)
1
8451 80 19 ---- Other u [7.5%] -

--- Finishing machines:

1
8451 80 21 ---- For coating or impregnating yarn or u [7.5%] -
fabrics
1
8451 80 22 ---- Other finishing processes for cotton u [7.5%] -
textile
1
8451 80 29 ---- Other u [7.5%] -
1
8451 80 90 --- Other u [7.5%] -
1
8451 90 00 - Parts kg. [7.5%] -

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:

1
8452 10 11 ---- With electronic controls or electric u [10%] -
motors
1
8452 10 12 ---- Hand operated u [10%] -
1
8452 10 19 ---- Other u [10%] -

--- Without stand or table (heads):

1
8452 10 21 ---- With electronic controls or electric u [10%] -
motors
1
8452 10 22 ---- Hand operated u [10%] -
1
8452 10 29 ---- Other u [10%] -

- Other sewing machines:

8452 21 -- Automatic units:

1
8452 21 10 --- Industrial sewing machines having a u [7.5%] -
motor of 150 watts capacity and above
and having a speed of 1,500 stitches per
minute or more
1
8452 21 20 --- Other with electronic controls or electric u [7.5%] -
motors

1. Subs. by Act 22 of 2007, s. 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
 (1) (2) (3) (4) (5)
1
8452 21 90 --- Other u [7.5%] -
1
8452 29 00 -- Other u [7.5%] -

8452 30 - Sewing machine needles:

1
8452 30 10 --- For household type sewing machines kg. [10%] -
1
8452 30 90 --- Other kg. [7.5%] -
2
[8452 90 - 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 kg 7.5% -

8452 90 19 ---- Parts of furniture, bases and covers of kg 7.5% -

sewing machines

--- Other parts of sewing machines:

8452 90 91 ---- Of household sewing machines kg 10% -

8452 90 99 ---- Other kg 7.5% -]

8453 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

1
8453 10 00 - Machinery for preparing, tanning or u [7.5%] -
working hides, skins or leather
1
8453 20 00 - Machinery for making or repairing u [7.5%] -
footwear
1
8453 80 00 - Other machinery u [7.5%] -

8453 90 - Parts:
1
8453 90 10 --- Of boot and shoe manufacturing kg. [7.5%] -
machinery
1
8453 90 90 --- Other kg. [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) (2) (3) (4) (5)
8454 CONVERTERS, LADLES, INGOT
MOULDS AND CASTING MACHINES, OF
A KIND USED IN METALLURGY OR IN
METAL FOUNDRIES
1
8454 10 00 - Converters u [7.5%] -
8454 20 - Ingot moulds and ladles:
1
8454 20 10 --- Ladles u [7.5%] -
1
8454 20 20 --- Ingot moulds u [7.5%] -
8454 30 - Casting machines:
1
8454 30 10 --- Die-casting machines u [7.5%] -
1
8454 30 20 --- Continuous casting machines u [7.5%] -
1
8454 30 90 --- Other u [7.5%] -
1
8454 90 00 - Parts kg. [7.5%] -
8455 METAL-ROLLING MILLS AND ROLLS
THEREFORE
1
8455 10 00 - Tube mills u [7.5%] -
- Other rolling mills:
8455 21 -- Hot or combination hot and cold:
1
8455 21 10 --- Hot u [7.5%] -
1
8455 21 20 --- Combination hot and cold u [7.5%] -
1
8455 22 00 -- Cold u [7.5%] -
1
8455 30 00 - Rolls for rolling mills u [7.5%] -
1
8455 90 00 - Other parts kg. [7.5%] -
8456 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]

3
8456 10 00 [- 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 -- Operated by laser u 7.5% -

8456 12 00 -- Operated by other light or photon beam u 7.5% -]

processes
1
8456 20 00 - Operated by ultrasonic processes u [7.5%] -
2 1
[8456 30 00 --- Operated by electro--discharge u [7.5%] --
processes
3
[8456 40 00 - Operated by plasma arc processes u 7.5% -

8456 50 00 - Water-jet cutting machines u 7.5% -]

8456 90 - Other:

8456 90 10 --- For dry etching pattern on semi u Free --

conductor material
1
8456 90 20 --- Electro chemical machines u [7.5%] --
1
8456 90 90 --- Other u [7.5%] -]

8457 MACHINING CENTERS, UNIT

CONSTRUCTION MACHINES (SINGLE
STATION) AND MULTI-STATION
TRANSFER MACHINES FOR WORKING
METAL

8457 10 - Machining centers:

1
8457 10 10 --- Horizontal u [7.5%] -
1
8457 10 20 --- Vertical u [7.5%] -
8457 20 - Unit construction machines (single
station):
1
8457 20 10 --- Unit head boring u [7.5%] -
1
8457 20 20 --- Unit head drilling u [7.5%] -
1
8457 20 90 --- Other u [7.5%] -
8457 30 - Multi-station transfer machines:
1
8457 30 10 --- Rotary type u [7.5%] -
1
8457 30 20 --- In-line type u [7.5%] -
1
8457 30 90 --- Other u [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
 (1) (2) (3) (4) (5)

8458 LATHES (INCLUDING TURNING

CENTERS) FOR REMOVING METAL

- Horizontal lathes:
1
8458 11 00 -- Numerically controlled u [7.5%] -
8458 19 -- Other:
--- Automatic, single spindle:
1
8458 19 11 ---- Horizontal bar, swiss type u [7.5%] -
1
8458 19 12 ---- Base sliding head type u [7.5%] -
1
8458 19 13 ---- Horizontal chucking u [7.5%] -
1
8458 19 19 ---- Other u [7.5%] -
1
8458 19 90 --- Other u [7.5%] -
- Other lathes:
1
8458 91 00 -- Numerically controlled u [7.5%] -
8458 99 -- Other:
1
8458 99 10 --- Automatic, multi-spindle bar u [7.5%] -
1
8458 99 20 --- Automatic, multi-spindle chucking u [7.5%] -
--- Capstans, turrets, capstan and turret
combination, coping, multi tool and
production lathes:
1
8458 99 31 ---- Capstans lathes u [7.5%] -
1
8458 99 32 ---- Turrets lathes u [7.5%] -
1
8458 99 33 ---- Capstan and turret combination lathes u [7.5%] -
1
8458 99 34 ---- Copying lathes u [7.5%] -
1
8458 99 35 ---- Multi-tool and production lathes u [7.5%] -
--- Crankshaft, relieving, wheel and axle
lathes:
1
8458 99 41 ---- Crankshaft lathes u [7.5%] -
1
8458 99 42 ---- Relieving lathes u [7.5%] -
1
8458 99 43 ---- Wheel and axle lathes u [7.5%] -
--- Centre lathes:
1
8458 99 51 ---- Tool-room type u [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) (3) (4) (5)
1
8458 99 59 ---- Other u [7.5%] -
1
8458 99 90 --- Other u [7.5%] -
8459 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
1
8459 10 00 - Way-type unit head machines u [7.5%] -
- Other drilling machines:
1
8459 21 00 -- Numerically controlled u [7.5%] -
8459 29 -- Other:
1
8459 29 10 --- Bench and pillar u [7.5%] -
1
8459 29 20 --- Pillar or columns, multi-spindle u [7.5%] -
1
8459 29 30 --- Radial u [7.5%] -
1
8459 29 40 --- Deep hole u [7.5%] -
1
8459 29 50 --- Multi head drilling machines u [7.5%] -
1
8459 29 90 --- Other u [7.5%] -
- Other boring-milling machines:
1
8459 31 00 -- Numerically controlled u [7.5%] -
8459 39 -- Other:
1
8459 39 10 --- Vertical turning or boring u [7.5%] -
1
8459 39 90 --- Other u [7.5%] -
2
845940 [- Other boring machines:
8459 41 -- Numerically controlled:
8459 41 10 --- Jig boring machines, horizontal u 7.5% -
8459 41 20 --- Fine boring machines, horizontal u 7.5% -
8459 41 30 --- Fine boring machines, vertical u 7.5% -
8459 41 90 --- Other u 7.5% -
8459 49 -- Other:
8459 49 10 --- Jig boring machines, horizontal u 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 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) (5)

8459 49 20 --- Fine boring machines, horizontal u 7.5% -

8459 49 30 --- Fine boring machines, vertical u 7.5% -
8459 49 90 --- Other u 7.5% -]
- Milling machine, knee type:
8459 51 -- Numerically controlled:
1
8459 51 10 --- Horizontal u [7.5%] -
1
8459 51 20 --- Vertical u [7.5%] -
1
8459 51 30 --- Universal u [7.5%] -
1
8459 51 90 --- Other u [7.5%] -
8459 59 -- Other:
1
8459 59 10 --- Horizontal u [7.5%] -
1
8459 59 20 --- Vertical u [7.5%] -
1
8459 59 30 --- Universal u [7.5%] -
1
8459 59 40 --- Ram type u [7.5%] -
1
8459 59 50 --- Die-sinking or pantograph u [7.5%] -
1
8459 59 90 --- Other u [7.5%] -
- Other milling machines:
8459 61 -- Numerically controlled:
1
8459 61 10 --- Piano milling u [7.5%] -
1
8459 61 90 --- Other u [7.5%] -
8459 69 -- Other:
1
8459 69 10 --- Bed type, horizontal u [7.5%] -
1
8459 69 20 --- Bed type, vertical u [7.5%] -
1
8459 69 30 --- Piano milling, single column u [7.5%] -
1
8459 69 40 --- Piano milling, double column u [7.5%] -
1
8459 69 90 --- Other u [7.5%] -
8459 70 - Other threading or tapping machines:
1
8459 70 10 --- Threading machines u [7.5%] -
1
8459 70 20 --- Tapping machines u [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).

49
 (1) (2) (3) (4) (5)
1
[8460 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:

8460 12 00 -- Numerically controlled u 7.5% -
8460 19 00 -- Other u 7.5% -
- Other grinding machines:
8460 22 00 -- Centreless grinding machines, u 7.5% -
numerically controlled
8460 23 00 -- Other cylindrical grinding machines, u 7.5% -
numerically controlled
8460 24 00 -- Other, numerically controlled u 7.5% -
8460 29 -- Other:
8460 29 10 --- Cylindrical grinders u 7.5% -
8460 29 20 --- Internal grinders u 7.5% -
8460 29 30 --- Centreless grinders u 7.5% -
8460 29 40 --- Profile grinders u 7.5% -
8460 29 90 --- Other u 7.5% -]
- Sharpening (tool or cutter grinding)
machines:
2
8460 31 00 -- Numerically controlled u [7.5%] -
8460 39 -- Other:
2
8460 39 10 --- Grinder, tool or cutter u [7.5%] -
2
8460 39 90 --- Other u [7.5%] -
8460 40 - Honing or lapping machines:
--- Honing machines:
2
8460 40 11 ---- Vertical, single spindle u [7.5%] -
2
8460 40 12 ---- Vertical, multi-spindle u [7.5%] -
2
8460 40 13 ---- Horizontal u [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
 (1) (2) (3) (4) (5)
1
8460 40 19 ---- Other u [7.5%] -
1
8460 40 20 --- Lapping machines u [7.5%] -
8460 90 - Other:
1
8460 90 10 --- Polishing and buffing machines u [7.5%] -
1
8460 90 90 --- Other u [7.5%] -
8461 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 - Shaping or slotting machines:

--- Shaping machines:
1
8461 20 11 ---- Die and punch shaping machines u [7.5%] -
1
8461 20 19 ---- Other u [7.5%] -
1
8461 20 20 --- Slotting machines u [7.5%] -
8461 30 - Broaching machines:
1
8461 30 10 --- Vertical u [7.5%] -
1
8461 30 20 --- Horizontal u [7.5%] -
1
8461 30 90 --- Other u [7.5%] -
8461 40 - Gear cutting, gear grinding or gear
finishing machines:
--- Gear cutting machines:
1
8461 40 11 ---- Bevel gear cutting u [7.5%] -
1
8461 40 12 ---- Gear cutting spiral bevel and /or hypoid u [7.5%] -
1
8461 40 13 ---- Gear slotter or planar formed cutter type u [7.5%] -
1
8461 40 14 ---- Gear milling formed disc cutter type u [7.5%] -
1
8461 40 19 ---- Other u [7.5%] -
--- Gear grinding or gear finishing
machines :
1
8461 40 21 ---- Single or double wheel disc type gear u [7.5%] -
grinder

1. Subs. by Act 22 of 2007, s. 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
 (1) (2) (3) (4) (5)
1
8461 40 22 ---- Formed wheel gear grinder u [7.5%] -
1
8461 40 23 ---- Gear shaver u [7.5%] -
1
8461 40 24 ---- Gear tooth, rounding, chamfering or u [7.5%] -
burring
1
8461 40 25 ---- Gear shaper, spur and helical u [7.5%] -
1
8461 40 26 ---- Gear hobber, spur and helical u [7.5%] -
1
8461 40 29 ---- Other u [7.5%] -
8461 50 - Sawing or cutting-off machines:
--- Sawing machines:
1
8461 50 11 ---- Band saw, horizontal u [7.5%] -
1
8461 50 12 ---- Band saw, vertical u [7.5%] -
1
8461 50 13 ---- Circular saw, cold u [7.5%] -
1
8461 50 14 ---- Circular saw, hot u [7.5%] -
1
8461 50 15 ---- Hack saw u [7.5%] -
1
8461 50 19 ---- Other u [7.5%] -
--- Cutting-off machines:
1
8461 50 21 ---- Abrasive wheel cutting-off machines u [7.5%] -
1
8461 50 29 ---- Other u [7.5%] -
1
8461 90 00 - Other u [7.5%] -
8462 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:
--- Hammers:
1
8462 10 11 ---- Steam or air, single frame u [7.5%] -
1
8462 10 12 ---- Steam or air, double frame u [7.5%] -
1
8462 10 13 ---- Headers and upsetters u [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) (2) (3) (4) (5)
1
8462 10 14 ---- Double acting counter blow, air or steam u [7.5%] -
1
8462 10 19 ---- Other u [7.5%] -
1
8462 10 20 --- Forging machines u [7.5%] -
1
8462 10 30 --- Die stamping machines u [7.5%] -
- Bending, folding, straightening or
flattening machines (including presses):
1
8462 21 00 -- Numerically controlled u [7.5%] -
8462 29 -- Other:
1
8462 29 10 --- Bending and straightening machines u [7.5%] -
1
8462 29 20 --- Press brakes u [7.5%] -
1
8462 29 30 --- Other rotary head and ram type u [7.5%] -
1
8462 29 90 --- Other u [7.5%] -
- Shearing machines (including presses),
other than combined punching and
shearing machines :
1
8462 31 00 -- Numerically controlled u [7.5%] -
8462 39 -- Other:
1
8462 39 10 --- Plate and sheet shears (guillotine) u [7.5%] -
1
8462 39 20 --- Bar and angle shearing and cropping u [7.5%] -
1
8462 39 90 --- Other u [7.5%] -
- Punching or notching machines
(including presses), including combined
punching and shearing machines:
1
8462 41 00 -- Numerically controlled u [7.5%] -
8462 49 -- Other:
1
8462 49 10 --- Punching machines (including turret) u [7.5%] -
1
8462 49 20 --- Combination of punching, shearing and u [7.5%] -
cropping machines
1
8462 49 30 --- Nibbling machines u [7.5%] -
1
8462 49 90 --- Other u [7.5%] -
- Other:
8462 91 -- Hydraulic presses:

1. Subs. by Act 22 of 2007, s. 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) (2) (3) (4) (5)
1
8462 91 10 --- Hydraulic extension u [7.5%] -
1
8462 91 90 --- Other u [7.5%] -
8462 99 -- Other:
--- Pneumatic, inclinable and vertical
presses:
1
8462 99 11 ---- Pneumatic presses u [7.5%] -
1
8462 99 12 ---- Inclinable presses u [7.5%] -
1
8462 99 13 ---- Vertical gap of frame presses u [7.5%] -
1
8462 99 14 ---- Vertical straight presses u [7.5%] -
1
8462 99 15 ---- Vertical forging presses u [7.5%] -
1
8462 99 19 ---- Other u [7.5%] -
1
8462 99 20 --- Dieing or lobbing machine presses u [7.5%] -
1
8462 99 30 --- Transfer and multiple presses u [7.5%] -
1
8462 99 40 --- Horizontal presses u [7.5%] -
1
8462 99 50 --- Friction screw presses u [7.5%] -
1
8462 99 60 --- Knuckle joint presses u [7.5%] -
1
8462 99 70 --- Coining joint presses u [7.5%] -
1
8462 99 90 --- Other u [7.5%] -
8463 OTHER MACHINE-TOOLS FOR
WORKING METAL, OR CERMETS,
WITHOUT REMOVING MATERIAL

8463 10 - Draw-benches for bars, tubes, profiles,

wire or the like:
1
8463 10 10 --- Wire and metal ribbon drawing u [7.5%] -
machines
1
8463 10 20 --- Other wire making machines u [7.5%] -
1
8463 10 30 --- Tube drawing machines u [7.5%] -
1
8463 10 90 --- Other u [7.5%] -
1
8463 20 00 - Thread rolling machines u [7.5%] -
8463 30 - Machines for working wire:
1
8463 30 10 --- Wire grill or knitting machine u [7.5%] -
1
8463 30 20 --- Spring coiling u [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
 (1) (2) (3) (4) (5)
1
8463 30 30 --- Chain making u [7.5%] -
1
8463 30 40 --- Nail-making machine u [7.5%] -
8463 90 - Other:
1
8463 90 10 --- Riveting machines (excluding portable u [7.5%] -
hand operated machine)
1
8463 90 20 --- Strip profiling u [7.5%] -
1
8463 90 30 --- Seaming machine for example for cans u [7.5%] -
1
8463 90 90 --- Other u [7.5%] -
8464 MACHINE-TOOLS FOR WORKING
STONE, CERAMICS, CONCRETE,
ASBESTOS-CEMENT OR LIKE MINERAL
MATERIALS OR FOR COLD WORKING
GLASS
8464 10 - Sawing machine:
1
8464 10 10 --- Granite cutting machines or equipment u [7.5%] -
1
8464 10 90 --- Other u [7.5%] -
1
8464 20 00 - Grinding or polishing machines u [7.5%] -
1
8464 90 00 - Other u [7.5%] -
8465 MACHINE-TOOLS (INCLUDING
MACHINES FOR NAILING, STAPLING,
GLUEING OR OTHERWISE
ASSEMBLING) FOR WORKING WOOD,
CORK, BONE, HARD RUBBER, HARD
PLASTICS OR SIMILAR HARD
MATERIALS
1
8465 10 00 - Machines which can carry out different u [7.5%] -
types of machining operations without
tool change between such operations
2
[8465 20 00 - Machining centres u 7.5% -]
- Other:
1
8465 91 00 -- Sawing machines u [7.5%] -
1
8465 92 00 -- Planing, milling or moulding (by u [7.5%] -
cutting) machines
1
8465 93 00 -- Grinding, sanding or polishing machines u [7.5%] -
1
8465 94 00 -- Bending or assembling machines u [7.5%] -
1
8465 95 00 -- Drilling or morticing machines u [7.5%] -
1
8465 96 00 -- Splitting, slicing or paring machines u [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) (2) (3) (4) (5)
8465 99 -- Other:
1
8465 99 10 --- Lathes u [7.5%] -
1
8465 99 90 --- Other u [7.5%] -
2
[8466 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]
3
8466 10 - Tool holders and self-opening dieheads: [u]
3 1
8466 10 10 --- Tool holders [u] [7.5%] -
3 1
8466 10 20 --- Self-opening dieheads [u] [7.5%] -
3 1
8466 20 00 - Work holders [u] [7.5%] -
4
[8466 30 - Dividing heads and other special
attachments for machines:]
3 1
8466 30 10 --- Chucks [u] [7.5%] -
3 1
8466 30 20 --- Jigs and fixtures [u] [7.5%] -
3 1
8466 30 90 --- Other [u] [7.5%] -
3
- Other: [u]
3 1
8466 91 00 -- For machines of heading 8464 [u] [7.5%] -
3 1
8466 92 00 -- For machines of heading 8465 [u] [7.5%] -
3
8466 93 -- For machines of headings 8456 to 8461: [u]
3 1
8466 93 10 --- Parts and accessories of machine tools [u] [7.5%] -
for working metals,
3 1
8466 93 90 --- Other [u] [7.5%] -
3 1
8466 94 00 -- For machines of heading 8462 or 8463 [u] [7.5%] -
8467 TOOLS FOR WORKING IN THE HAND,
PNEUMATIC, HYDRAULIC OR WITH
SELF-CONTAINED ELECTRIC OR NON-
ELECTRIC MOTOR

1. Subs. by Act 22 of 2007, s. 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
 (1) (2) (3) (4) (5)
- Pneumatic:
8467 11 -- Rotary type (including combined rotary
percussion):
1
8467 11 10 --- Drills u [7.5%] -
1
8467 11 20 --- Hammers u [7.5%] -
1
8467 11 90 --- Other u [7.5%] -
1
8467 19 00 -- Other u [7.5%] -
- With self-contained electric motor:
1
8467 21 00 -- Drills of all kinds u [7.5%] -
1
8467 22 00 -- Saws u [7.5%] -
1
8467 29 00 -- Other u [7.5%] -
- Other tools:
1
8467 81 00 -- Chain saws u [7.5%] -
8467 89 -- Other:
1
8467 89 10 --- Compressed air grease guns, lubricators u [7.5%] -
and similar appliances
1
8467 89 20 --- Vibrators u [7.5%] -
1
8467 89 90 --- Other u [7.5%] -
- Parts:
1
8467 91 00 -- Of chain saws kg. [7.5%] -
1
8467 92 00 -- Of pneumatic tools kg. [7.5%] -
1
8467 99 00 -- Other kg. [7.5%] -
8468 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
1
8468 10 00 - Hand-held blow pipes u [7.5%] -
8468 20 - Other gas-operated machinery and
apparatus:
1
8468 20 10 --- Welding or cutting machines u [7.5%] -
1
8468 20 90 --- Other u [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) (3) (4) (5)
1
8468 80 00 - Other machinery and apparatus u [7.5%] -
1
8468 90 00 - Parts kg. [7.5%] -
2***

8470 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

8470 10 00 - Electronic calculators capable of u Free -

operation without an external source of
electric power and pocket-size data
recording, reproducing and displaying
machines with calculating functions
- Other electronic calculating machines:
8470 21 00 -- Incorporating a printing device u Free -
8470 29 00 -- Other u Free -
8470 30 00 - Other calculating machines u Free -
3
***
8470 50 - Cash registers:
8470 50 10 --- Electrically operated u Free -
8470 50 20 -- Manually operated u Free -
8470 90 - Other:
8470 90 10 --- Electrically operated u Free -
8470 90 20 --- Manually operated u Free -
8471 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

1. Subs. by Act 22 of 2007, s. 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
 (1) (2) (3) (4) (5)
1
***
8471 30 - 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:
8471 30 10 --- Personal computer u Free -
8471 30 90 --- Other u Free -
- Other 2*** automatic data processing
machines:
8471 41 -- Comprising in the same housing at least
a central processing unit and an input
and output unit, whether or not
combined:
8471 41 10 --- Micro computer u Free -
8471 41 20 --- Large or main frame computer u Free -
8471 41 90 --- Other u Free -
8471 49 00 -- Other, presented in the form of systems u Free -
3
8471 50 00 - [Processing] units other than those of u Free -
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
8471 60 - Input or output units, whether or not
containing storage units in the same
housing:
8471 60 10 --- Combined input or out put units u Free -
--- Printer:
4
***
4
***
4
***
8471 60 24 ---- Graphic printer u Free -
8471 60 25 ---- Plotter u 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
 (1) (2) (3) (4) (5)
1
***
1
***
8471 60 29 ---- Other u Free -
1
***
8471 60 40 --- Keyboard u Free -
8471 60 50 --- Scanners u Free -
8471 60 60 --- Mouse u Free -
8471 60 90 --- Other u Free -
8471 70 - Storage units:
8471 70 10 --- Floppy disc drives u Free -
8471 70 20 --- Hard disc drives u Free -
8471 70 30 --- Removable or exchangeable disc drives u Free -
8471 70 40 --- Magnetic tape drives u Free -
8471 70 50 --- Cartridge tape drive u Free -
8471 70 60 --- CD-ROM drive u Free -
8471 70 70 --- Digital video disc drive u Free -
8471 70 90 --- Other u Free -
8471 80 00 - Other units of automatic data processing u Free -
machines
8471 90 00 - Other u Free -
8472 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)
2
8472 10 00 - Duplicating machines u [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) (3) (4) (5)
1
8472 30 00 - Machines for sorting or folding mail or u [7.5%] -
for inserting mail in envelopes or bands,
machines for opening, closing or sealing
mail and machines for affixing or
canceling postage stamps

8472 90 - Other:
1
8472 90 10 --- Stapling machines (staplers) u [10%] -
1
8472 90 20 --- Digital duplicator u [7.5%] -
1
8472 90 30 --- Automatic bank note dispensers u [7.5%] -
1
8472 90 40 --- Coin sorting machines, coin-counting or u [7.5%] -
wrapping machines
2
[ --- Other:

8472 90 91 ---- Word-processing machines u free -

8472 90 92 ---- Automatic typewriters u 10% -

8472 90 93 ---- Braille typewriters, electric u 7.5% -

8472 90 94 ---- Braille typewriters, non-electric u 7.5% -

8472 90 95 ---- Other typewriters, electric or non- u 10% -

electric

8472 90 99 ---- Other u 7.5% -]

3
[8473 PARTS AND ACCESSORIES (OTHER
THAN COVERS, CARRYING CASES AND
THE LIKE) SUITABLE FOR USE SOLELY
OR PRINCIPALLY WITH MACHINES OF
HEADINGS 8470 TO 8472]

4
***

- Parts and accessories of the machines of

heading 8470:

8473 21 00 -- Of the electronic calculating machines kg. Nil -

of sub-heading 8470 10, 8470 21 or
8471 29

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:
1
8473 30 10 --- Microprocessors [u] Free -
1
8473 30 20 --- Motherboards [u] Free -
1
8473 30 30 --- Other mounted printed circuit boards [u] Free -
1
8473 30 40 --- Head stack [u] Free -
2
***
2
***

--- Other:
1
8473 30 91 --- Network access controllers [u] Free -
1
8473 30 92 --- Graphic and intelligence based script [u] Free -
technology (GIST) cards for
multilingual computers
1
8473 30 99 --- Other [u] Free -
8473 40 - Parts and accessories of the machines of
heading 8472:
1 3
8473 40 10 --- Parts of duplicating, hectograph or [u] [7.5%] -
stencil machines
1 3
8473 40 90 --- Other [u] [7.5%] -
4
[8473 50 00 - Parts and accessories equally suitable for u free -]
use with the machines of two or more of
the headings 8470 to 8472
8474 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) (2) (3) (4) (5)
1
8474 10 10 --- For coal u [7.5%] -
1
8474 10 90 --- Other u [7.5%] -

8474 20 - Crushing or grinding machines:

1
8474 20 10 --- For stone and mineral u [7.5%] -
1
8474 20 20 --- For coal u [7.5%] -
1
8474 20 90 --- Other u [7.5%] -

- Mixing or kneading machines:

8474 31 -- Concrete or mortar mixers:

1
8474 31 10 --- Concrete mixers u [7.5%] -
1
8474 31 20 --- Mortar mixers u [7.5%] -
1
8474 32 00 -- Machines for mixing mineral substances u [7.5%] -
with bitumen
1
8474 39 00 -- Other u [7.5%] -

8474 80 - Other machinery:

1
8474 80 10 --- Brick and tile making machinery u [7.5%] -
1
8474 80 20 --- Ceramic and clay making machinery u [7.5%] -
1
8474 80 30 --- Machinery for forming foundry moulds u [7.5%] -
of sand
1
8474 80 90 --- Other u [7.5%] -
1
8474 90 00 - Parts kg. [7.5%] -

8475 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

1
8475 10 00 - Machines for assembling electric or u [7.5%] -
electronic lamps, tubes or valves or
flash-bulbs, in glass envelopes

- Machines for manufacturing or hot

working glass or glassware:
1
8475 21 00 -- Machines for making optical fibers and u [7.5%] -
performs thereof

1. Subs. by Act 22 of 2007, s. 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) (2) (3) (4) (5)
1
8475 29 00 -- Other u [7.5%] -
1
8475 90 00 - Parts kg. [7.5%] -

8476 AUTOMATIC GOODS-VENDING

MACHINES (FOR EXAMPLE, POSTAGE
STAMPS, CIGARETTE, FOOD OR
BEVERAGE MACHINES), INCLUDING
MONEY CHANGING MACHINES

- Automatic beverage-vending machines:

8476 21 -- Incorporating heating or refrigerating

devices:
1
8476 21 10 --- Incorporating refrigerating devices u [7.5%] -
1
8476 21 20 --- Incorporating heating devices u [7.5%] -
1
8476 29 00 -- Other u [7.5%] -

- Other machines :

8476 81 -- Incorporating heating or refrigerating

devices:
1
8476 81 10 --- Incorporating refrigerating devices u [7.5%] -
1
8476 81 20 --- Incorporating heating devices u [7.5%] -

8476 89 -- Other:
1
8476 89 10 --- Money changing machines u [7.5%] -
1
8476 89 20 --- Postage stamps vending machines u [7.5%] -
1
8476 89 30 --- Cigarette vending machines u [7.5%] -
1
8476 89 90 --- Other u [7.5%] -

8476 90 - Parts:
1
8476 90 10 --- Of machines of Sub-heading 8476 21 kg. [7.5%] -
1
8476 90 90 --- Other kg. [7.5%] -

8477 MACHINERY FOR WORKING RUBBER

OR PLASTICS OR FOR THE
MANUFACTURE OF PRODUCTS FROM
THESE MATERIALS, NOT SPECIFIED OR
INCLUDED ELSEWHERE IN THIS
CHAPTER

1
8477 10 00 - Injection-moulding machines u [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
 (1) (2) (3) (4) (5)
1
8477 20 00 - Extruders u [7.5%] -
1
8477 30 00 - Blow moulding machines u [7.5%] -
1
8477 40 00 - Vacuum moulding machines and other u [7.5%] -
thermoforming machines

- Other machinery for moulding or

otherwise forming:
1
8477 51 00 -- For moulding or retreating pneumatic u [7.5%] -
tyres or for moulding or otherwise
forming inner tubes
1
8477 59 00 -- Other u [7.5%] -

8477 80 - Other machinery:

1
8477 80 10 --- Machinery for making rubber goods u [7.5%] -
1
8477 80 90 --- Other u [7.5%] -
1
8477 90 00 - Parts kg. [7.5%] -

8478 MACHINERY FOR PREPARING OR

MAKING UP TOBACCO, NOT SPECIFIED
OR INCLUDED ELSEWHERE IN THIS
CHAPTER

8478 10 - Machinery:
1
8478 10 10 --- Cigar making machinery u [7.5%] -
1
8478 10 20 --- Cigarette making machinery u [7.5%] -
1
8478 10 90 --- Other u [7.5%] -
1
8478 90 00 - Parts kg. [7.5%] -

8479 MACHINES AND MECHANICAL

APPLIANCES HAVING INDIVIDUAL
FUNCTIONS, NOT SPECIFIED OR
INCLUDED ELSEWHERE IN THIS
CHAPTER

1
8479 10 00 - Machinery for public works, building or u [7.5%] -
the like

8479 20 - Machinery for the extraction or

preparation of animal or fixed vegetable
fats or oils:
1
8479 20 10 --- Oil-seed crushing or grinding machinery u [7.5%] -
including purifying tanks

1. Subs. by Act 22 of 2007, s. 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) (3) (4) (5)
1
8479 20 90 --- Other u [7.5%] -
1
8479 30 00 - Presses for the manufacture of particle u [7.5%] -
board or fiber building board of wood or
other ligneous materials and other
machinery for treating wood or cork
1
8479 40 00 - Rope or cable-making machines u [7.5%] -
1
8479 50 00 - Industrial robots, not elsewhere u [7.5%] -
specified or included
1
8479 60 00 - Evaporative air coolers u [7.5%] -

- Other machines and mechanical

appliances:
2
[- Passenger boarding bridges:

8479 71 00 -- Of a kind used in airports u 7.5% -

8479 79 00 -- Other u 7.5% -]

1
8479 81 00 -- For treating metal, including electric u [7.5%] -
wire coil-winders
1
8479 82 00 -- Mixing, kneading, crushing, grinding u [7.5%] -
screening, sifting, homogenising,
emulsifying or stirring machines,

8479 89 -- Other:
1
8479 89 10 --- Soap cutting or moulding machinery u [7.5%] -
1
8479 89 20 --- Air humidifiers or dehumidifiers (other u [7.5%] -
than those falling under heading 8415 or
8424)
1
8479 89 30 --- Mechanical shifting machines u [7.5%] -
1
8479 89 40 --- Ultrasonic transducers u [7.5%] -
1
8479 89 50 --- Car washing machines and related u [7.5%] -
appliances
1
8479 89 60 --- Coke oven plants u [7.5%] -
1
8479 89 70 --- Machinery for the manufacture of u [7.5%] -
chemical and pharmaceuticals goods

--- 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. Ins. by Act 8 of 2011, s. 60(a)(ii) and the Fifth Schedule (w.e.f. 1-1-2012).

66
 (1) (2) (3) (4) (5)
1
***
2
8479 89 92 ---- Briquetting plant and machinery u [7.5%] -
intended for manufacture of briquettes
from agricultural and municipal waste
2
8479 89 99 ---- Other u [7.5%] -

8479 90 - Parts:
2
8479 90 10 --- Of machines for public works, building kg. [7.5%] -
or the like
2
8479 90 20 --- Of machines for the extraction of animal kg. [7.5%] -
or fruit and vegetable fats or oil
2
8479 90 30 --- Of machines and mechanical appliances kg. [7.5%] -
for treating wood
2
8479 90 40 --- Of machinery used for manufacture of kg. [7.5%] -
chemicals and pharmaceuticals
2
8479 90 90 --- Other kg. [7.5%] -

8480 MOULDING BOXES FOR METAL

FOUNDRY; MOULD BASES; MOULDING
PATTERNS; MOULDS FOR METAL
(OTHER THAN INGOT MOULDS), METAL
CARBIDES, GLASS, MINERAL
MATERIALS, RUBBER OR PLASTICS

2
8480 10 00 - Moulding boxes for metal foundry kg. [7.5%] -
2
8480 20 00 - Mould bases kg. [7.5%] -
2
8480 30 00 - Moulding patterns kg. [7.5%] -

- Moulds for metal or metal carbides:

2
8480 41 00 -- Injection or compression types kg. [7.5%] -
2
8480 49 00 -- Other kg. [7.5%] -
2
8480 50 00 - Moulds for glass kg. [7.5%] -
2
8480 60 00 - Moulds for mineral materials kg. [7.5%] -

- Moulds for rubber or plastics:

2
8480 71 00 -- Injection or compression types kg. [7.5%] -
2
8480 79 00 -- Other kg. [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
 (1) (2) (3) (4) (5)
8481 TAPS, COCKS, VALVES AND SIMILAR
APPLIANCES FOR PIPES, BOILER
SHELLS, TANKS, VATS OR THE LIKE,
INCLUDING PRESSURE-REDUCING
VALVES AND THERMOSTATICALLY
CONTROLLED VALVES

1
8481 10 00 - Pressure-reducing valves kg. [7.5%] -
1
8481 20 00 - Valves for oleohydraulic or pneumatic kg. [7.5%] -
transmissions
1
8481 30 00 - Check (non-return) valves kg. [7.5%] -
1
8481 40 00 - Safety or relief valves kg. [7.5%] -

8481 80 - Other appliances:

1
8481 80 10 --- Taps, cocks and similar appliances of kg. [7.5%] -
iron or steel
1
8481 80 20 --- Taps, cocks and similar appliances of kg. [7.5%] -
non-ferrous metal
1
8481 80 30 --- Industrial valves (excluding pressure- kg. [7.5%] -
reducing valves, and thermostatically
controlled valves)

--- Inner tube valves:

1
8481 80 41 ---- For bicycles kg. [7.5%] -
1
8481 80 49 ---- Other kg. [7.5%] -
1
8481 80 50 --- Expansion valves and solenoid valves kg. [7.5%] -
for refrigerating and air conditioning
appliances and machinery
1
8481 80 90 --- Other kg. [7.5%] -

8481 90 - Parts:
1
8481 90 10 --- Bicycles valves kg. [7.5%] -
1
8481 90 90 --- Other kg. [7.5%] -

8482 BALL OR ROLLER BEARINGS

8482 10 - Ball bearings:

--- Adapter ball bearings (radial type):

1
8482 10 11 ---- Not exceeding 50mm of bore diameter u [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)
1
8482 10 12 ---- Of bore diameter exceeding 50 mm but u [7.5%] -
not exceeding 100 mm
1
8482 10 13 ---- Of bore diameter exceeding 100 mm u [7.5%] -
1
8482 10 20 --- Other ball bearing (radial type) of bore u [7.5%] -
diameter not exceeding 50 mm
1
8482 10 30 --- Other ball bearing (radial type) of bore u [7.5%] -
diameter exceeding 50 mm but not
exceeding 100 mm
1
8482 10 40 --- Of bore diameter exceeding 100 mm u [7.5%] -

--- Thrust ball bearings:

1
8482 10 51 ---- Of bore diameter not exceeding 50 mm u [7.5%] -
1
8482 10 52 ---- Of bore diameter exceeding 50 mm but u [7.5%] -
not exceeding 100 mm
1
8482 10 53 ---- Of bore diameter exceeding 100 mm u [7.5%] -
1
8482 10 90 --- Other u [7.5%] -

8482 20 - Tapered roller bearings, including cone

and tapered roller assemblies:

--- Tapered roller bearings (radial type) :

1
8482 20 11 ---- Of bore diameter not exceeding 50 mm u [7.5%] -
1
8482 20 12 ---- Of bore diameter exceeding 50 mm but u [7.5%] -
not exceeding 100 mm
1
8482 20 13 ---- Of bore diameter exceeding 100 mm u [7.5%] -
1
8482 20 90 --- Other u [7.5%] -
1
8482 30 00 - Spherical roller bearings u [7.5%] -
1
8482 40 00 - Needle roller bearings u [7.5%] -

8482 50 - Other cylindrical roller bearings:

--- Radial type :

1
8482 50 11 ---- Of bore diameter not exceeding 50 mm u [7.5%] -
1
8482 50 12 ---- Of bore diameter exceeding 50 mm not u [7.5%] -
exceeding 100 mm
1
8482 50 13 ---- Of bore diameter exceeding 100 mm u [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)
--- Thrust roller bearings:
1
8482 50 21 ---- Of bore diameter not exceeding 50 mm u [7.5%] -
1
8482 50 22 ---- Of bore diameter exceeding 50 mm but u [7.5%] -
not exceeding 100 mm
1
8482 50 23 ---- Of bore diameter exceeding 100 mm u [7.5%] -
1
8482 80 00 - Other, including combined ball or roller u [7.5%] -
bearings

- Parts:

8482 91 -- Balls, needles and rollers:

--- Balls:
1
8482 91 11 ---- Of nickel alloys kg. [7.5%] -
1
8482 91 12 ---- Of tungsten carbide kg. [7.5%] -
1
8482 91 13 ---- Of special stainless steel kg. [7.5%] -
1
8482 91 14 ---- Of high speed steel kg. [7.5%] -
1
8482 91 19 ---- Other kg. [7.5%] -
1
8482 91 20 --- Needles kg. [7.5%] -
1
8482 91 30 --- Rollers kg. [7.5%] -
1
8482 99 00 -- Other kg. [7.5%] -

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:
1
8483 10 10 --- Crank shafts for sewing machines u [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)
1
8483 10 91 ---- Crank shaft for engines of heading 8407 u [15%] -
1
8483 10 92 ---- Crank shaft for engines of heading 8408 u [15%] -
2
8483 10 99 ---- Other u [7.5%] -
2
8483 20 00 - Bearing housings, incorporating ball or u [7.5%] -
roller bearings
2
8483 30 00 - Bearing housings, not incorporating ball u [7.5%] -
or roller bearings; plain shaft bearings
2
8483 40 00 - Gears and gearing, other than toothed u [7.5%] -
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:
2
8483 50 10 --- Pulleys, power transmission u [7.5%] -
2
8483 50 90 --- Other u [7.5%] -
8483 60 - Clutches and shaft couplings (including
universal joints):
2
8483 60 10 --- Flexible coupling u [7.5%] -
2
8483 60 20 --- Fluid coupling u [7.5%] -
2
8483 60 90 --- Other u [7.5%] -
3 2
8483 90 00 - Toothed wheels, chain sprockets and [u] [7.5%] -
other transmission elements presented
separately; parts
8484 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

8484 10 - 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) (3) (4) (5)
1
8484 10 10 --- Asbestos metallic packings and gaskets kg. [7.5%] -
(excluding gaskets of asbestos board
reinforced with metal gauze or wire)
1
8484 10 90 --- Other kg. [7.5%] -
1
8484 20 00 - Mechanical seals kg. [7.5%] -
1
8484 90 00 - Other kg. [7.5%] -
2
[8486 -- 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

1
8486 10 00 -- Machines and apparatus for the u [7.5%] --
manufacture of boules or wafers
1
8486 20 00 -- Machines and apparatus for the u [7.5%]
manufacture of semiconductor devices
or of electronic integrated circuits
1
8486 30 00 -- Machines and apparatus for the u [7.5%] --
manufacture of flat panel displays
1
8486 40 00 -- Machines and apparatus specified in u [7.5%] --
Note 9(c) to this Chapter
1
8486 90 00 -- Parts and accessories kg. [7.5%]

8487 -- MACHINERY PARTS, NOT CONTAINING

ELECTRICAL CONNECTORS,
INSULATORS, COILS, CONTACTS OR
OTHER ELECTRICAL FEATURES, NOT
SPECIFIED OR INCLUDED ELSEWHERE
IN THIS CHAPTER

1
8487 10 00 -- Ships’ or boats’ propellers and blades u [7.5%] --
therefore
1
8487 90 00 -- Other kg. [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
 CHAPTER 85
Electrical Machinery and Equipment and Parts Thereof; Sound Recorders and Reproducers,
Television Image and Sound Recorders and Reproducers, and Parts and Accessories of Such Articles
NOTE
1. This Chapter does not cover:
(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
Std. Prefnl.
Areas
(1) (2) (3) (4) (5)
8501 ELECTRIC MOTORS AND
GENERATORS (EXCLUDING
GENERATING SETS)

8501 10 - Motors of an output not exceeding

37.5 W:
--- DC motor:
3
8501 10 11 ---- Micro motor u [15%] -
3
8501 10 12 ---- Stepper motor u [15%] -
3
8501 10 13 ---- Wiper motor u [15%] -
3
8501 10 19 ---- Other u [15%] -
3
8501 10 20 --- AC motor u [15%] -
4
8501 20 00 - Universal AC or DC motors of an u [15%] -
output exceeding 37.5 W
- Other DC motors; DC generators:
8501 31 -- Of an output not exceeding 750 W:
--- DC motors:
5
8501 31 11 ---- Micro motor u [15%] -
5
8501 31 12 ---- Stepper motor u [15%] -
5
8501 31 13 ---- Wiper motor u [15%] -
5
8501 31 19 ---- Other u [15%] -
5
8501 31 20 --- DC generators u [15%] -
8501 32 -- Of an output exceeding 750 W but
not exceeding 75 kW:

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) (2) (3) (4) (5)
1
8501 32 10 --- DC motor u [15%] -
1
8501 32 20 --- DC generators u [15%] -
8501 33 -- Of an output exceeding 75 kW but
not exceeding 375 kW:
1
8501 33 10 --- DC motors u [15%] -
1
8501 33 20 --- DC generators u [15%] -
8501 34 -- Of an output exceeding 375 kW:
1
8501 34 10 --- Of an output exceeding 375 kW but u [15%] -
not exceeding 1,000 kW
1
8501 34 20 --- Of an output exceeding 1,000 kW u [15%] -
but not exceeding 2,000 kW
1
8501 34 30 --- Of an output exceeding 2,000 kW u [15%] -
but not exceeding 5,000 kW
1
8501 34 40 --- Of an output exceeding 5,000 kW u [15%] -
but not exceeding 10,000 kW
1
8501 34 50 --- Of an output exceeding 10,000 kW u [15%] -
8501 40 - Other AC motors, single-phase:
1
8501 40 10 --- Fractional horse power motor u [15%] -
1
8501 40 90 --- Other u [15%] -
- Other AC motors, multi-phase:
8501 51 -- Of an output not exceeding 750 W:
1
8501 51 10 --- Squirrel cage induction motor, 3 u [15%] -
phase type
1
8501 51 20 --- Slipring motor u [15%] -
1
8501 51 90 --- Other u [15%] -
8501 52 -- Of an output exceeding 750 W but
not exceeding 75 kW:
1
8501 52 10 --- Squirrel cage induction motor, 3 u [15%] -
phase type
1
8501 52 20 --- Slipring motor u [15%] -
1
8501 52 90 --- Other u [15%] -
8501 53 -- Of an output exceeding 75 kW:
1
8501 53 10 --- Squirrel cage induction motor, 3 u [15%] -
phase type
1
8501 53 20 --- Slipring motor u [15%] -
1
8501 53 30 --- Traction motor u [15%] -

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) (3) (4) (5)
1
8501 53 90 --- Other u [15%] -
- AC generators (alternators):
2
8501 61 00 -- Of an output not exceeding 75 kVA u [10%] -
2
8501 62 00 -- Of an output exceeding 75 kVA but u [10%] -
not exceeding 375 kVA
2
8501 63 00 -- Of an output exceeding 375 kVA u [10%] -
but not exceeding 750 kVA
8501 64 -- Of an output exceeding 750 kVA:
2
8501 64 10 --- Of an output exceeding 750 kVA u [10%] -
but not exceeding 2,000 kVA
2
8501 64 20 --- Of an output exceeding 2,000 kVA u [10%] -
but not exceeding 5,000 kVA
2
8501 64 30 --- Of an output exceeding 5,000 kVA u [10%] -
but not exceeding 15,000 kVA
2
8501 64 40 --- Of an output exceeding 15,000 u [10%] -
kVA but not exceeding 37,500
kVA
2
8501 64 50 --- Of an output exceeding 37,500 u [10%] -
kVA but not exceeding 75,000
kVA
2
8501 64 60 --- Of an output exceeding 75,000 u [10%] -
kVA but not exceeding 1,37,500
kVA
2
8501 64 70 Of an output exceeding 1,37,500 u [10%] -
--- kVA but not exceeding 3,12,500
kVA
2
8501 64 80 --- Of an output exceeding 3,12,500 u [10%] -
kVA
8502 ELECTRIC GENERATING SETS AND
ROTARY CONVERTERS
- Generating sets with compression-ignition
internal combustion piston engines (diesel
or semi-diesel engines):
3[10%]
8502 11 00 -- Of an output not exceeding 75 kVA u -
4[10%]
8502 12 00 -- Of an output exceeding 75 kVA but not u -
exceeding 375 kVA

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) (2) (3) (4) (5)
8502 13 -- Of an output exceeding 375 kVA: u
1
8502 13 10 --- Of an output exceeding 375 kVA u [10%] -
but not exceeding 1,000 kVA
1
8502 13 20 --- Of an output exceeding 1,000 kVA u [10%] -
but not exceeding 1,500 kVA
1
8502 13 30 --- Of an output exceeding 1,500 kVA u [10%] -
but not exceeding 2,000 KVA
1
8502 13 40 --- Of an output exceeding 2,000 kVA u [10%] -
but not exceeding 5,000 kVA
1
8502 13 50 --- Of an output exceeding 5,000 kVA u [10%] -
but not exceeding 10,000 kVA
1
8502 13 60 --- Of an output exceeding 10,000 u [10%] -
kVA
8502 20 - Generating sets with spark-ignition
internal combustion piston engines:
2
8502 20 10 --- Electric portable generators of an u [10%] -
output not exceeding 3.5 kVA
1
8502 20 90 --- Other u [10%] -
- Other generating sets:
1
8502 31 00 -- Wind-powered u [10%] -
8502 39 -- Other:
1
8502 39 10 --- Powered by steam engine u [10%] -
1
8502 39 20 --- Powered by water turbine u [10%] -
1
8502 39 90 --- Other u [10%] -
3
8502 40 00 - Electric rotary converters u [7.5%] -
8503 PARTS SUITABLE FOR USE SOLELY
OR PRINCIPALLY WITH THE
MACHINES OF HEADING 8501 OR
8502

8503 00 - Parts suitable for use solely or

principally with the machines of
heading 8501 or 8502:
4 5
8503 00 10 --- Parts of generator (AC or DC) [u] [10%] -
--- Parts of electric motor:
3 4
8503 00 21 ---- Of DC motor [u] [10%] -
3 4
8503 00 29 ---- Other [u] [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) (3) (4) (5)
1 2
8503 00 90 --- Other [u] [7.5%] -
8504 ELECTRICAL TRANSFORMERS,
STATIC CONVERTERS ( FOR
EXAMPLE, RECTIFIERS) AND
INDUCTORS

8504 10 - Ballasts for discharge lamps or

tubes:
3
8504 10 10 --- Conventional type u [10%] -
3
8504 10 20 --- For compact fluorescent lamps u [10%] -
3
8504 10 90 --- Other u [10%] -
- Liquid dielectric transformers:
3
8504 21 00 -- Having a power handling capacity u [10%] -
not exceeding 650 kVA
3
8504 22 00 -- Having a power handling capacity u [10%] -
exceeding 650 kVA but not
exceeding 10,000 kVA
8504 23 --
Having a power handling capacity
exceeding 10,000 kVA:
3
8504 23 10 --- u [10%] -
Having a power handling capacity
exceeding 10,000 kVA but not
exceeding 50,000 kVA

3
8504 23 20 --- Having a power handling capacity u [10%] -
exceeding 50,000 kVA but not
exceeding 1,00,000 kVA
3
8504 23 30 --- Having a power handling capacity u [10%] -
exceeding 1,00,000 kVA but not
exceeding 2,50,000 kVA
3
8504 23 40 --- Having a power handling capacity u [10%] -
exceeding 2,50,000 kVA
- Other transformers:
4
8504 31 00 -- Having a power handling capacity u [10%] -
not exceeding 1 kVA
5
8504 32 00 -- Having a power handling capacity u [10%] -
exceeding 1 kVA but not exceeding
16 kVA

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
 (1) (2) (3) (4) (5)
1
8504 33 00 -- Having a power handling capacity u [10%] -
exceeding 16 kVA but not exceeding
500 kVA
1
8504 34 00 -- Having a power handling capacity u [10%] -
exceeding 500 kVA

8504 40 - Static converters:

2
8504 40 10 --- Electric inverter u [20%] -
--- Rectifier:
2
8504 40 21 ---- Dip bridge rectifier u [20%] -
2
8504 40 29 ---- Other u [20%] -
2
8504 40 30 --- Battery chargers u [20%] -
2
8504 40 40 --- Voltage regulator and stabilizers (other u [20%] -
than automatic)
2
8504 40 90 --- Other u [20%] -
8504 50 - Other inductors:
3
8504 50 10 --- Choke coils (chokes) U [10%] -
3
8504 50 90 --- Other u [10%] -
8504 90 - Parts:
3
8504 90 10 --- Of transformers kg. [10%] -
4
8504 90 90 --- Other kg. [15%] -
8505 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:
8505 11 -- Of metal:
5
8505 11 10 --- Ferrite cores kg. [7.5%] -
5
8505 11 90 --- Other kg. [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) (2) (3) (4) (5)
1
8505 19 00 -- Other kg. [7.5%] -
1
8505 20 00 - Electro-magnetic couplings, kg. [7.5%] -
clutches and brakes
2
***
1
8505 90 00 - Other, including parts kg. [7.5%] -
8506 PRIMARY CELLS AND PRIMARY
BATTERIES
3
8506 10 00 - Manganese dioxide u [15%] -
3
8506 30 00 - Mercuric oxide u [15%] -
3
8506 40 00 - Silver oxide u [15%] -
3
8506 50 00 - Lithium u [15%] -
3
8506 60 00 - Air-zinc u [15%] -
8506 80 - Other primary cells and primary
batteries:
3
8506 80 10 --- Button Cells u [15%] -
3
8506 80 90 --- Other u [15%] -
4
8506 90 00 - Parts kg. [10%] -
8507 ELECTRIC ACCUMULATORS,
INCLUDING SEPARATORS
THEREFORE, WHETHER OR NOT
RECTANGULAR (INCLUDING
SQUARE)
5
8507 10 00 - Lead-acid, of a kind used for u [15%] -
starting piston engines
5
8507 20 00 - Other lead-acid accumulators u [15%] -
5
8507 30 00 - Nickel-cadmium u [15%] -
5
8507 40 00 - Nickel-iron u [15%] -
6 5
[8507 50 00 - Nickel-metal hydride u [15%] -
7
8507 60 00 - Lithium-ion u [20%] -]
8
8507 80 00 - Other accumulators u [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) (2) (3) (4) (5)
8507 90 - Parts:
1
8507 90 10 --- Accumulator cases made of hard kg. [10%] -
rubber and separators
2
[8508 -- VACUUM CLEANERS
-- With self--contained electric motor:

3
8508 11 00 -- Of a power not exceeding 1,500 W u [10%] --
and having a dust bag or other
receptacle capacity not exceeding
20 /
3
8508 19 00 -- Other u [10%] --
3
8508 60 00 -- Other vacuum cleaners u [10%] --
3
8508 70 00 -- Parts kg. [10%] -]
4
8509 [ELECTRO--MECHANICAL
DOMESTIC APPLIANCES, WITH
SELF CONTAINED ELECTRIC
MOTOR, OTHER THAN VACUUM
CLEANERS OF HEADING 8508]
5
***
8509 40 - Food grinders and mixers; fruit or
vegetable juice extractors:
6
8509 40 10 --- Food grinders u [20%] -
6
8509 40 90 --- Other u [20%] -
6
8509 80 00 - Other appliances u [20%] -
7
8509 90 00 - Parts kg. [10%] -
8510 SHAVERS, HAIR CLIPPERS AND
HAIR-REMOVING APPLIANCES,
WITH SELF-CONTAINED ELECTRIC
MOTOR
8
8510 10 00 - Shavers u [20%] -
8
8510 20 00 - Hair clippers u [20%] -
8
8510 30 00 - Hair-removing appliances u [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)
1
8510 90 00 - Parts kg. [10%] -

8511 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
2
8511 10 00 - Sparking plugs u [15%] -
8511 20 - Ignition magnetos; magneto-
dynamos; magnetic flywheels:
2
8511 20 10 --- Electronic ignition magnetos u [15%] -
2
8511 20 90 --- Other u [15%] -
8511 30 - Distributors; ignition coils:
2
8511 30 10 --- Distributors u [15%] -
2
8511 30 20 --- Ignition coils u [15%] -
2
8511 40 00 - Starter motors and dual purpose u [15%] -
starter generators
2
8511 50 00 - Other generators u [15%] -
2
8511 80 00 - Other equipment u [15%] -
2
8511 90 00 - Parts kg. [15%] -
8512 ELECTRICAL LIGHTING OR
SIGNALLING EQUIPMENT
(EXCLUDING ARTICLES OF
HEADING 8539), WINDSCREEN
WIPERS, DEFROSTERS AND
DEMISTERS, OF A KIND USED FOR
CYCLES OR MOTOR VEHICLES
3
8512 10 00 - Lighting or visual signalling u [15%]
equipment of a kind used on -
bicycles

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
 (1) (2) (3) (4) (5)
8512 20 - Other lighting or visual signaling
equipment:
1
8512 20 10 --- Head lamps, tail lamps, stop lamps, u [15%] -
side lamps and blinkers
1
8512 20 20 --- Other automobile lighting u [15%] -
equipment
1
8512 20 90 --- Other u [15%] -
8512 30 - Sound signalling equipment:
1
8512 30 10 --- Horns u [15%] -
1
8512 30 90 --- Other u [15%] -
1
8512 40 00 - Windscreen wipers, defrosters and u [15%] -
demisters
2
8512 90 00 - Parts kg. [15%] -
8513 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

8513 10 - Lamps:
3
8513 10 10 --- Torch u [10%] -
4
8513 10 20 --- Other flash-lights excluding those u [7.5%] -
for photographic purposes
4
8513 10 30 --- Miners’ safety lamps u [7.5%] -
4
8513 10 40 --- Magneto lamps U [7.5%] -
4
8513 10 90 --- Other u [7.5%] -
4
8513 90 00 - Parts kg. [7.5%] -
8514 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

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) (2) (3) (4) (5)
1
8514 10 00 - Resistance heated furnaces and ovens u [7.5%] -
1
8514 20 00 - Furnaces and ovens functioning by u [7.5%] -
induction ordielectric loss
8514 30 - Other furnaces and ovens:
1
8514 30 10 --- For melting u [7.5%] -
1
8514 30 90 --- Other u [7.5%] -
1
8514 40 00 - Other equipment for the heat treatment u [7.5%] -
of materials by induction or dielectric
loss
1
8514 90 00 - Parts kg. [7.5%] -
8515 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:
2
8515 11 00 -- Soldering irons and guns u [10%] -
2
8515 19 00 -- Other u [10%] -
- Machines and apparatus for resistance
welding of metal:
8515 21 -- Fully or partly automatic:
2
8515 21 10 --- Automatic spot welding machinery u [10%] -
2
8515 21 20 --- Automatic butt welding machinery u [10%] -
2
8515 21 90 --- Other u [10%] -
2
8515 29 00 -- Other u [10%] -
- Machines and apparatus for arc
(including plasma arc) welding of
metals:
2
8515 31 00 -- Fully or partly automatic u [10%] -
8515 39 -- Other:
2
8515 39 10 --- AC arc welding machinery u [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) (2) (3) (4) (5)
1
8515 39 20 --- Argon arc welding machinery u [10%] -
1
8515 39 90 --- Other u [10%] -
8515 80 - Other machines and apparatus:
1
8515 80 10 --- High-frequency plastic welding u [10%] -
machine
1
8515 80 90 --- Other u [10%] -
2
8515 90 00 - Parts kg. [7.5%] -
8516 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
3
8516 10 00 - Electric instantaneous or storage u [20%] -
water heaters - and immersion
heaters
- Electric space heating apparatus
and electric soil heating apparatus:
3
8516 21 00 -- Storage heating radiators u [20%] -
3
8516 29 00 -- Other u [20%] -
- Electro-thermic hair-dressing or hand-
drying apparatus :
3
8516 31 00 -- Hair dryers u [20%] -
3
8516 32 00 -- Other hair-dressing apparatus u [20%] -
3
8516 33 00 -- Hand-drying apparatus u [20%] -
3
8516 40 00 - Electric smoothing irons u [20%] -
4
8516 50 00 - Microwave ovens u [20%] -
3
8516 60 00 - Other ovens; cookers, cooking plates, u [20%] -
boiling rings, grillers and roasters
- Other electro-thermic appliances:

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) (2) (3) (4) (5)
1
8516 71 00 -- Coffee or tea makers u [20%] -
1
8516 72 00 -- Toasters u [20%] -
8516 79 -- Other:
1
8516 79 10 --- Electro-thermic fluid heaters u [20%] -
1
8516 79 20 --- Electrical or electronic devices for u [20%] -
repelling insects (for example,
mosquitoes or other similar kind of
inscets)
1
8516 79 90 --- Other u [20%] -
1
8516 80 00 - Electric heating resistors u [20%] -
2
8516 90 00 - Parts kg. [10%] -
3
[8517 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:
8517 11 -- Line telephone sets with cordless
handsets:
8517 11 10 -- Push button type u Free
8517 11 90 -- Other u Free
8517 12 -- Telephones for cellular networks or
for other wireless networks:
4
[---- Telephones for cellular networks:
8517 12 11---- -- Mobile phones, other than push u 20%
button type

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) (2) (3) (4) (5)
8517 12 19 ---- Mobile phones, push button type u 20% -
8517 12 90 --- Telephones for other wireless u 20% -]
networks
8517 18 -- Other:
8517 18 10 -- Push button type u Free
8517 18 90 -- Other u Free
-- 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):
1
8517 61 00 -- Base stations u [20%]
8517 62 -- Machines for the reception,
conversion and transmission or
regeneration of voice, images or
other data, including switching and
routing apparatus:
8517 62 10 -- PLCC equipment u Free
8517 62 20 -- Voice frequency telegraphy u Free
8517 62 30 -- Modems (modulators-- u Free
demodulators)
8517 62 40 -- High bit rate digital subscriber line u Free
system (HDSL)
8517 62 50 -- Digital loop carrier system(DLC) u Free
8517 62 60 -- Synchronous digital hierarchy u Free
system(SDH)
8517 62 70 -- Multiplexers, statistical u Free
multiplexers
2
8517 62 90 -- Other u [20%]
8517 69 -- Other:
8517 69 10 -- ISDN System u Free
8517 69 20 -- ISDN terminal adaptor u Free
3
***
8517 69 40 -- X 25 Pads u 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) (2) (3) (4) (5)
8517 69 50 -- Subscriber end equipment u Free
8517 69 60 -- Set top boxes for gaining access to u Free
internet
8517 69 70 -- Attachments for telephones u Free
1
8517 69 90 -- Other u [20%]
8517 70 -- Parts:
2 3
8517 70 10 -- Populated, loaded or stuffed [u] [20%]
printed circuit boards
4
8517 70 90 -- Other kg. [15%] -]
8518 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
5
8518 10 00 - Microphones and stands therefor u [15%] -
- Loudspeakers, whether or not
mounted in their enclosures:
6
8518 21 00 -- Single loudspeakers, mounted in u [15%] -
their enclosures
6
8518 22 00 - Multiple loudspeakers, mounted in u [15%] -
the same enclosure
5
8518 29 00 -- Other u [15%] -
5
8518 30 00 - Headphones and earphones, u [15%] -
whether or not combined with a
microphone, and sets consisting of
a microphone and one or more
loudspeakers
5
8518 40 00 - Audio-frequency electric amplifiers u [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) (2) (3) (4) (5)
1
8518 50 00 - Electric sound amplifier sets u [10%] -
2 1
8518 90 00 - Parts [u] [10%] -
3
[8519 -- SOUND RECORDING OR
REPRODUCING APPARATUS
1
8519 20 00 -- Apparatus operated by coins, u [10%] --
banknotes, bank cards, tokens or by
other means of payment
1
8519 30 00 -- Turntables (record--decks) u [10%]
8519 50 00 -- Telephone answering machines u Free --
-- Other apparatus:
1
8519 81 00 -- Using magnetic, optical or u [10%] --
semiconductor media
8519 89 -- Other:
1
8519 89 10 -- Audio Compact disc player u [10%] --
1
8519 89 20 -- Compact disc changer including u [10%] --
mini disc player or laser disc player
1
8519 89 30 -- Time Code recorder u [10%] --
1
8519 89 40 -- MP--3 player u [10%] --
1
8519 89 90 -- Others u [10%] --]
4
***
8521 VIDEO RECORDING OR
REPRODUCING APPARATUS,
WHETHER OR NOT
INCORPORATING A VIDEO TUNER

8521 10 - Magnetic tape-type:

--- Cassette tape-type:
1
8521 10 11 ---- Professional video tape recorders u [10%] -
with 3 /4” or 1” tape
1
8521 10 12 ---- Video recorders betacam or u [10%] -
betacam SP or digital betacam S-
VHS or digital-S
1
8521 10 19 ---- Other u [10%] -
--- Spool type:

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)
1
8521 10 21 ---- Professional video tape recorders u [10%] -
with ¾” or 1” tape
1
8521 10 22 ---- Video recorders betacam or u [10%] -
betacam SP or digital betacam
S-VHS or digital-S
1
8521 10 29 ---- Other u [10%] -
--- Other:
1
8521 10 91 ---- Professional video tape recorders u [10%] -
with 3/4” or 1” tape solid state or
otherwise
1
8521 10 92 ---- Video recorders betacam or u [10%] -
betacam SP or digital betacam
S-VHS or digital-S
1
8521 10 99 --- Other u [10%] -
8521 90 - Other:
1
8521 90 10 --- Video duplicating system with u [10%] -
master and slave control
1
8521 90 20 --- DVD player u [10%] -
2
8521 90 90 --- Other u [20%] -
8522 PARTS AND ACCESSORIES
SUITABLE FOR USE SOLELY OR
PRINCIPALLY WITH THE
APPARATUS OF HEADINGS 3[8519
OR 8521]
1
8522 10 00 - Pick-up cartridges kg. [10%] -
1
8522 90 00 - Other kg. [10%] -
4
[8523 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:
1
8523 21 00 -- Cards incorporating a magnetic u [10%]
stripe

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) (2) (3) (4) (5)
8523 29 -- Other:
1
8523 29 10 -- Audio cassettes u [10%]
1
8523 29 20 -- Video cassettes u [10%]
1
8523 29 30 -- Video magnetic tape including u [10%]
those in hubs and reels, rolls,
pancakes and jumbo rolls
1
8523 29 40 3/4” and 1” video cassettes u [10%]
1
8523 29 50 -- 1/2” video cassettes suitable to u [10%]
work with betacam, betacam SP/M
II and VHS type VCR
1
8523 29 60 -- Other video cassettes and tapes %" u [10%]
and 1" video cassettes
1
8523 29 70 -- All kinds of Magnetic discs u [10%]

1
8523 29 80 -- Cartridge tape u [10%]
1
8523 29 90 -- Other u [10%]
8523 40 -- Optical media:
2
[- Optical media:
8523 41 -- Unrecorded:
8523 41 10 --- Compact disc (Audio/video) u 10% -
8523 41 20 --- Blank master discs (that is, u 10% -
substrate) for producing stamper for
compact disc
8523 41 30 --- Matrices for production of records; u 10% -
prepared record blank

8523 41 40 --- Cartridge tape u 10% -

8523 41 50 --- 1/2” Videocassette suitable to work u 10% -
with digital VCR
8523 41 60 --- DVD u 10% -
8523 41 90 --- Other u 10% -
8523 49 -- Other:
8523 49 10 --- Compact disc (Audio) u 10% -
8523 49 20 --- Compact disc (video) u 10% -
8523 49 30 --- Stamper for CD audio, CD video u 10% -
and CD-ROM

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) (2) (3) (4) (5)

8523 49 40 --- DVD u 10% -

8523 49 50 --- Matrices for production of records; u 10% -

prepared record blank

8523 49 60 --- Cartridge tape u 10% -

8523 49 70 --- 1/2” Videocassette suitable to work u 10% -

with digital VCR

8523 49 90 --- Other u 10% -]

1
8523 51 00 -- Solid-state non-volatile storage u [10%]
devices
2
[8523 52 -- Smart Cards

8523 52 10 -- SIM Cards u Free -

8523 52 20 -- Memory Cards u Free -

8523 52 90 -- Other u Free -

3
[8523 59 --- Other
8523 59 10 -- Proximity cards and tags u Free -
1
8523 59 90 -- Other u [10%] -]
8523 80 -- Other:
1
8523 80 10 -- Gramophone records u [10%]

8523 80 20 -- Information technology software u Free

1
8523 80 30 -- Audio-visual news or audio visual u [10%] -
views
1
8523 80 40 -- Children’s video films u [10%] -
1
8523 80 50 -- Video tapes of educational nature u [10%] -
1
8523 80 60 -- 2-D/ 3D computer graphics u [10%] -
1
8523 80 90 -- Other u [10%] -]
4
***

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) (2) (3) (4) (5)
1
[8525 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

8525 50 -- Transmission apparatus:

2
8525 50 10 -- Radio broadcast transmitter u [7.5%] --
2
8525 50 10 -- Radio broadcast transmitter u [7.5%] --
2
8525 50 20 -- TV broadcast transmitter u [7.5%] --
2
8525 50 30 -- Broadcast equipment sub-system u [7.5%] --
2
8525 50 40 -- Communication jamming u [7.5%] --
equipment
3
***
2
8525 50 90 -- Other u [7.5%] --
8525 60 -- Transmission apparatus
incorporating reception apparatus:
4
[8525 60 00- -- Transmission apparatus u Free -]
incorporating reception apparatus
5
8525 80 10 -- Television Cameras u [20%] --
5
8525 80 20 -- Digital cameras u [20%] --
5
8525 80 30 -- video camera recorders u [20%] --
5
8525 80 90 -- Other u [20%] --]
8526 RADAR APPARATUS, RADIO
NAVIGATIONAL AID APPARATUS
AND RADIO REMOTE CONTROL
APPARATUS
6
8526 10 00 - Radar apparatus u [7.5%] -
- Other:

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) (2) (3) (4) (5)
8526 91 -- Radio navigational aid apparatus:
8526 91 10 --- Direction measuring equipment u 1
[7.5%] -
8526 91 20 --- Instrument landing system u 1
[7.5%] -
8526 91 30 --- Direction finding equipment u 1
[7.5%] -
8526 91 40 --- Non-directional beacon u 1
[7.5%] -
8526 91 50 --- VHF omni range equipment u 1
[7.5%] -
8526 91 90 --- Other u 1
[7.5%] -
8526 92 00 -- Radio remote control apparatus u 1
[7.5%] -
2
[8527 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:
8527 12 00 -- Pocket--size radio cassette— u 3
[10%] --
players
8527 13 00 -- Other apparatus combined with u 3
[10%] --
sound recording or reproducing
apparatus
8527 19 00 -- Other u 3
[10%] --
-- Radio-- broadcast receivers not
capable of operating without an
external source of power, of a kind
used in motor vehicles:
8527 21 00 -- Combined with sound recording or u 3
[10%] --
reproducing apparatus
8527 29 00 -- Other u 3
[10%] --
-- Other:
8527 91 00 -- Combined with sound recording or u 3
[10%] --
reproducing apparatus
8527 92 00 -- Not combined with sound recording u 3
[10%] --
or reproducing apparatus but
combined with a clock

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) (3) (4) (5)
1
[8527 99 00-- -- Other u 10% -]
2
[8528 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 :

3
[8528 42 00 -- Capable of directly connecting to u 10% -
and designed for use with an
automatic data processing machine
of heading 8471
8528 49 00 -- Other u 10% -
- Other monitors:
8528 52 00 Capable of directly connecting to u 10% -
-- and designed for use with an
automatic data processing machine
of heading 8471
8528 59 00 -- Other u 10% -
- Projectors:
8528 62 00 -- Capable of directly connecting to u 10% -
and designed for use with an
automatic data processing machine
of heading 8471
8528 69 00 -- Other u 10% -]
-- Reception apparatus for television,
whether or not incorporating
radiobroadcast receivers or sound
or video recording or reproducing
apparatus:
4
8528 71 00 -- Not designed to incorporate a video u [20%] --
display or screen

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) (2) (3) (4) (5)
8528 72 -- Other, colour:
8528 72 11 -- Television set of screen size upto 1
u [20%] --
36 cm
8528 72 12 -- Television set of screen size 1
u [20%] --
exceeding 36 cm but not exceeding
54 cm
8528 72 13 -- Television set of screen size 1
u [20%] --
exceeding 54 cm but not exceeding
68 cm
8528 72 14 -- Television set of screen size 1
u [20%] --
exceeding 68 cm but not exceeding
74 cm
8528 72 15 -- Television set of screen size 1
u [20%] --
exceeding 74 cm but not exceeding
87 cm
8528 72 16 -- Television set of screen size 1
u [20%] --
exceeding 87 cm but not exceeding
105 cm
8528 72 17 -- Television set of screen size 1
u [20%] --
exceeding 105 cm
8528 72 18 -- Liquid crystal display television set 1
u [20%] --
of screen size below 63 cm
8528 72 19 -- Other 1
u [20%] --
2
[8528 73 -- Other, Monochrome:]
8528 73 10 -- Liquid crystal display television set 3
u [10%] --
of screen size below 25 cm

8528 73 90 -- Other 3
u [10%] -]
8529 PARTS SUITABLE FOR USE SOLELY
OR PRINCIPALLY WITH THE
APPARATUS OF HEADINGS 8525 TO
8528
8529 10 - Aerials and aerial reflectors of all
kinds; parts suitable for use there
with:
--- Dish antenna:
8529 10 11 ---- For communication jamming 4 5
[u] [7.5%] -
equipment

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
(1) (2) (3) (4) (5)
1 2
8529 10 12 ---- For amateur radio communication [u] [7.5%] -
equipment
1 3
8529 10 19 ---- Other [u] [10%] -
--- Other aerials or antenna:
1 2
8529 10 21 ---- For communication jamming [u] [7.5%] -
equipment
1 2
8529 10 22 ---- For amateur radio communication [u] [7.5%] -
equipment
1 3
8529 10 29 ---- Other [u] [10%] -
--- Other:
1 2
8529 10 91 ---- For communication jamming [u] [7.5%] -
equipment
1 2
8529 10 92 ---- For amateur radio communication [u] [7.5%] -
equipment
1 4
8529 10 99 ---- Other [u] [15%] -
8529 90 - Other:
1 2
8529 90 10 --- For communication jamming [u] [7.5%] -
equipment
1 2
8529 90 20 --- For amateur radio communication [u] [7.5%] -
equipment
5
[8529 90 30 --- Open cell for television set u 15% -]
1 4
8529 90 90 --- Other [u] [15%] -
8530 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)
8530 10 - Equipment for railways or
tramways:
6
8530 10 10 --- For railways u [7.5%] -
6
8530 10 20 --- For tramways u [7.5%] -
6
8530 80 00 - Other equipment u [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) (2) (3) (4) (5)
1
8530 90 00 - Parts kg. [7.5%] -
8531 ELECTRIC SOUND OR VISUAL
SIGNALLING APPARATUS (FOR
EXAMPLE, BELLS, SIRENS,
INDICATOR PANELS, BURGLAR OR
FIRE ALARMS), OTHER THAN
THOSE OF HEADING 8512 OR 8530

8531 10 - Burglar or fire alarms and similar

apparatus:
2
8531 10 10 --- Burglar alarm u [10%] -
2
8531 10 20 --- Fire alarm u [10%] -
2
8531 10 90 --- Other u [10%] -
3
[8531 20 00 - Indicator panels incorporating u Free -]
liquid crystal devices (LCD) or
light-emitting diodes (LED)
2
8531 80 00 - Other apparatus u [10%] -
2
8531 90 00 - Parts kg. [10%] -
8532 ELECTRICAL CAPACITORS, FIXED,
VARIABLE OR ADJUSTABLE (PRE-
SET)
4
8532 10 00 - Fixed capacitors designed for use in [u] Free -
50 or 60 Hz circuits and having a
reactive power handling capacity of
not less than 0.5 kvar (power
capacitors)
- Other fixed capacitors:
4
8532 21 00 -- Tantalum [u] Free -
4
8532 22 00 -- Aluminium electrolytic [u] Free -
4
8532 23 00 -- Ceramic dielectric, single layer [u] Free -
4
8532 24 00 -- Ceramic dielectric, multilayer [u] Free -
4
8532 25 00 -- Dielectric of paper or plastics [u] Free -
8532 29 -- Other:
4
8532 29 10 --- Of dielecteric of mica [u] Free -
4
8532 29 90 --- Other [u] Free -
4
8532 30 00 - Variable or adjustable (pre-set) [u] Free -
capacitors

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) (2) (3) (4) (5)
1
8532 90 00 - Parts [u] Free -
8533 ELECTRICAL RESISTORS
(INCLUDING RHEOSTATS AND
POTENTIOMETERS), OTHER THAN
HEATING RESISTORS
1
8533 10 00 - Fixed carbon resistors, composition [u] Free -
film types
- Other fixed resistors:
8533 21 -- For a power handling capacity not
exceeding 20 W:
--- Of bare wire:
1
8533 21 11 ---- Of nichrome [u] Free -
1
8533 21 19 ---- Other [u] Free -
--- Of insulated wire:
1
8533 21 21 ---- Of nichrome [u] Free -
1
8533 21 29 ---- Other [u] Free -
8533 29 -- Other:
--- Of bare wire:
1
8533 29 11 ---- Of nichrome [u] Free -
1
8533 29 19 ---- Other [u] Free -
--- Of insulated wire:
1
8533 29 21 --- Of nichrome [u] Free -
1
8533 29 29 ---- Other [u] Free -
Wirewound variable resistors,
- including rheostats and
potentiometers:
8533 31 -- For a power handling capacity not
exceeding 20 W:
1
8533 31 10 --- Potentiometers [u] Free -
1
8533 31 20 --- Rheostats [u] Free -
1
8533 31 90 --- Other [u] Free -
8533 39 -- Other:
1
8533 39 10 Potentiometers [u] Free -
1
8533 39 20 Rheostats [u] Free -
1
8533 39 90 Other [u] 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) (2) (3) (4) (5)
8533 40 - Other variable resistors, including
rheostats and potentiometers:
1
8533 40 10 --- Potentiometers [u] Free -
1
8533 40 20 --- Rheostats [u] Free -
1
8533 40 30 --- Thermistors [u] Free -
1
8533 40 90 --- Other [u] Free -
1
8533 90 00 - Parts [u] Free -
1
8534 00 00 PRINTED CIRCUITS [u] Free -
8535 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

8535 10 - Fuses:
1 3
8535 10 10 --- For switches having rating upto 15 [u] [10%] -
amps, rewireable
1 3
8535 10 20 --- For switches having rating above [u] [10%] -
15 amps, high rupturing capacity or
rewireable
1 3
8535 10 30 --- Other rewireable fuses [u] [10%] -
1 3
8535 10 40 --- Other high rupturing capacity fuses [u] [10%] -
1 3
8535 10 50 --- Fuses gear [u] [10%] -
1 3
8535 10 90 --- Other [u] [10%] -
- Automatic circuit breakers:
8535 21 -- For a voltage of less than 72.5 kV:
--- SF6 circuit breakers:
1 3
8535 21 11 ---- For a voltage of 11 kV [u] [10%] -
1 3
8535 21 12 ---- For a voltage of 33 kV [u] [10%] -
1 3
8535 21 13 ---- For a voltage of 66 kV [u] [10%] -
1 3
8535 21 19 ---- Other [u] [10%] -
--- Vacuum circuit breakers:
1 3
8535 21 21 ---- For a voltage of 11 kV [u] [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) (2) (3) (4) (5)
1 2
8535 21 22 ---- For a voltage of 33 kV [u] [10%] -
1 2
8535 21 23 ---- For a voltage of 66 kV [u] [10%] -
1 2
8535 21 29 ---- Other [u] [10%] -
1 2
8535 21 90 ---- Other [u] [10%] -
8535 29 -- Other:
--- SF6 circuits breakers:
1 2
8535 29 11 ---- For a voltage of 132 kV [u] [10%] -
1 2
8535 29 12 ---- For a voltage of 220 kV [u] [10%] -
1 2
8535 29 13 ---- For a voltage of 400 kV [u] [10%] -
1 2
8535 29 19 ---- Other [u] [10%] -
--- Vacuum circuit breakers:
1 2
8535 29 21 ---- For a voltage of 132 kV [u] [10%] -
1 2
8535 29 22 ---- For a voltage of 220 kV [u] [10%] -
1 2
8535 29 23 ---- For a voltage of 400 kV [u] [10%] -
1 2
8535 29 29 ---- Other [u] [10%] -
1 2
8535 29 90 --- Other [u] [10%] -
8535 30 - Isolating switches and make-and-
break switches:
1 2
8535 30 10 --- Of plastic [u] [10%] -
1 2
8535 30 90 --- Other [u] [10%] -
8535 40 - Lightning arresters, voltage
limiters and surge suppressors:
1 3
8535 40 10 --- Lightning arresters [u] [7.5%] -
1 3
8535 40 20 --- Voltage limiters [u] [7.5%] -
1 3
8535 40 30 --- Surge suppressors [u] [7.5%] -
8535 90 - Other:
1 3
8535 90 10 --- Motor starters for AC motors [u] [7.5%] -
1 3
8535 90 20 --- Control gear and starters for DC [u] [7.5%] -
motors
1 3
8535 90 30 --- Other control and switchgears [u] [7.5%] -
1 3
8535 90 40 --- Junction boxes [u] [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 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) (3) (4) (5)
1 2
8535 90 90 --- Other [u] [7.5%] -
3
8536 [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.]

8536 10 - Fuses:
1 4
8536 10 10 --- For switches having rating upto 15 [u] [10%] -
amps, rewireable
1 5
8536 10 20 --- For switches having rating above [u] [10%] -
15 amps, high rupturing capacity or
rewireable
1 5
8536 10 30 --- Other rewireable fuses [u] [10%] -
1 5
8536 10 40 --- Other high rupturing capacity fuses [u] [10%] -
1 5
8536 10 50 --- Fuses gear [u] [10%] -
1 5
8536 10 60 --- Electronic fuses [u] [10%] -
1 5
8536 10 90 --- Other [u] [10%] -
8536 20 - Automatic circuit breakers:
1 5
8536 20 10 --- Air circuit breakers [u] [10%] -
1 5
8536 20 20 --- Moulded case circuit breakers [u] [10%] -
1 5
8536 20 30 --- Miniature circuit breakers [u] [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) (2) (3) (4) (5)
1 2
8536 20 40 --- Earth leak circuit breakers [u] [10%] -
1 2
8536 20 90 --- Other [u] [10%] -
1 2
8536 30 00 - Other apparatus for protecting [u] [10%] -
electrical circuits

- Relays:
1 3
8536 41 00 -- For a voltage not exceeding 60 V [u] [15%] -
1 3
8536 49 00 -- Other [u] [15%] -

8536 50 - Other switches:

1 2
8536 50 10 --- Control and switch gears [u] [10%] -
1 2
8536 50 20 --- Other switches of plastic [u] [10%] -
1 2
8536 50 90 --- Other [u] [10%] -

- Lamp-holders, plugs and sockets:

8536 61 -- Lamp-holders:
1 3
8536 61 10 --- Of plastic [u] [10%] -
1 3
8536 61 90 --- Of other materials [u] [10%] -

8536 69 -- Other:
1 3
8536 69 10 --- Of plastic [u] [10%] -
1 3
8536 69 90 --- Of other materials [u] [10%] -
4 1 5
[8536 70 00 -- Connectors for optical fibers, [u] [7.5%] -]
optical fiber bundles or cables

8536 90 - Other apparatus:

1 2
8536 90 10 --- Motor starters for AC motors [u] [10%] -
1 2
8536 90 20 --- Motor starters for DC motors [u] [10%] -
1 2
8536 90 30 --- Junction boxes [u] [10%] -
1 2
8536 90 90 --- Other [u] [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) (2) (3) (4) (5)
8537 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
1
8537 10 00 - For a voltage not exceeding 1,000 kg. [15%] -
V
1
8537 20 00 - For a voltage exceeding 1,000 V kg. [15%] -
8538 PARTS SUITABLE FOR USE SOLELY
OR PRINCIPALLY WITH THE
APPARATUS OF HEADINGS 8535,
8536 OR 8537

8538 10 - Boards, panels, consoles, desks,

cabinets and other bases for the
goods of heading 8537not equipped
with their apparatus:
2 3
8538 10 10 --- For industrial use [u] [7.5%] -
3
8538 10 90 --- Other kg. [7.5%] -
4
8538 90 00 - Other kg. [15%] -
5
[8539 ELECTRIC FILAMENT OR
DISCHARGE LAMPS INCLUDING
SEALED BEAM LAMP UNITS AND
ULTRA-VIOLET OR INFRARED
LAMPS, ARC LAMPS; LIGHT-
EMITTING DIODE (LED) LAMPS]
6
8539 10 00 - Sealed beam lamp units u [15%] -
- Other filament lamps, excluding
ultra-violet or infra-red lamps
8539 21 -- 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)
1
8539 21 10 ---- Miniature halogen lamps with u [10%] -
fittings
2
8539 21 20 ---- Other for automobiles u [15%] -
1
8539 21 90 ---- Other u [10%] -
1
8539 22 00 -- Other, of a power not exceeding u [10%] -
200 W and for a voltage exceeding
100 V
8539 29 -- Other:
1
8539 29 10 --- Of retail sale price not exceeding u [10%] -
rupees 20 per bulb
1
8539 29 20 --- Bulb, for torches u [10%] -
1
8539 29 30 --- Miniature bulbs u [10%] -
2
8539 29 40 --- Other for automobile lamps u [15%] -
1
8539 29 90 --- Other u [10%] -
- Discharge lamps, other than ultra-
violet lamps:
8539 31 -- Fluorescent, hot cathode:
1
8539 31 10 --- Compact fluorescent lamps u [10%] -
1
8539 31 90 --- Other u [10%] -
8539 32 -- Mercury or sodium vapour lamps;
metal halide lamps:
1
8539 32 10 --- Mercury vapour lamps u [10%] -
1
8539 32 20 --- Sodium vapour lamps u [10%] -
1
8539 32 30 --- Metal halide lamps u [10%] -
8539 39 -- Other:
1
8539 39 10 --- Energy efficient triphosphor u [10%] -
fluorescent lamps
1
8539 39 90 --- Other u [10%] -
- Ultra-violet or infra-red lamps;
arc-lamps:
1
8539 41 00 -- Arc-lamps u [10%] -
1
8539 49 00 -- Other u [10%] -
3 4
[8539 50 00 - Light-emitting diode (LED) lamps u [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
(1) (2) (3) (4) (5)
8539 90 - Parts:
1
8539 90 10 --- Parts of fluorescent tube lamps kg. [20%] -
1
8539 90 20 --- Parts of arc-lamps kg. [20%] -
1
8539 90 90 --- Other kg. [20%] -
8540 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:
8540 11 -- Colour:
2
8540 11 10 --- Television picture tubes of 20” and u [10%] -
21” size, except 21” flat and full
square (F and FST) colour TV
picture tubes
2
8540 11 20 --- Video monitor cathode-ray tubes u [10%] -
2
8540 11 90 --- Other u [10%] -
3
[8540 12 00 -- Monochrome u 10% -]
2
8540 20 00 - Television camera tubes; image u [10%] -
converters and intensifiers; other
photos-cathode tubes
4
[8540 40 - Data or graphic display tubes,
monochrome; data or graphic
display tubes, colour, with a
phosphor dot screen pitch smaller
than 0.4 mm:

8540 40 10 Data or graphic display tubes, u 10%

--- monochrome -

8540 40 20 --- Data or graphic display tubes, u -]

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) (2) (3) (4) (5)
1
8540 60 00 - Other cathode-ray tubes u [10%]
-
- Microwave tubes (for example,
magnetrons, klystrons, travelling
wave tubes, carcinotrons),
excluding grid-controlled tubes:
1
8540 71 00 -- Magnetrons u [10%] -
2
***
1
8540 79 00 -- Other u [10%] -
- Other valves and tubes:
1
8540 81 00 -- Receiver or amplifier valves and U [10%] -
tubes
1
8540 89 00 -- Other u [10%] -
- Parts:
1
8540 91 00 -- Of cathode-ray tubes kg. [10%] -
1
8540 99 00 -- Other kg. [10%] -
3
[8541 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]
4
[8541 10 00 - Diodes, other than photosensitive or u Free -]
light-emitting diodes (LED)
- Transistors, other than
photosensitive transistors:
8541 21 00 -- With a dissipation rate of less than u Free -
1W
8541 29 00 -- Other u Free -
8541 30 - Thyristors, diacs and triacs, other
than photosensitive devices:

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
(1) (2) (3) (4) (5)
8541 30 10 --- Thyristors u Free -
8541 30 90 --- Other u Free -
1
[8541 40 - Photosensitive semi-conductor
devices, including photo voltaic
cells whether or not assembled in
modules or made up into panels;
light-emitting diodes (LED):]
--- Photocells:
2
[8541 40 11 --- Solar cells , not assembled u 20% -
8541 40 12 ---- Solar cells, assembled in modules u 20% -]
or made up into panels
8541 40 19 ---- Other u Free -
8541 40 20 --- Light emitting diodes (electro- u Free -
luminescent)
8541 40 90 --- Other u Free -
8541 50 00 - Other semi-conductors devices u Free -
8541 60 00 - Mounted piezo-electric crystals u Free -
8541 90 00 - Parts kg. Free -
3
[8542 ELECTRONIC INTEGRATED
CIRCUITS
-- Electronic integrated circuits:
8542 31 00 -- Processors and controllers, whether or u Free
not combined with memories,
converters, logic circuits, amplifiers,
clock and timing circuits, or other
circuits
8542 32 00 -- Memories u Free --
8542 33 00 -- Amplifiers u Free --
8542 39 -- Other:
4
[8542 39 00 -- Other u 5
[7.5%] -]
6
[8543 ELECTRICAL MACHINES AND
APPARATUS HAVING
INDIVIDUAL FUNCTIONS, NOT
SPECIFIED OR INCLUDED
ELSEWHERE IN THIS CHAPTER

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) (2) (3) (4) (5)
8543 10 -- Particle accelerators:
8543 10 10 -- Ion implanters for doping semi u Free --
conductor material
1
8543 10 20 -- Vane graff, cock-croft, Walton u [7.5%] --
accelerators
1
8543 10 30 -- Synchrocyclotrons, synchrotrons u [7.5%] --
1
8543 10 90 -- Other including cyclotrons u [7.5%] -]
8543 20 - Signal generators:
1
8543 20 10 --- Sweep generators u [7.5%] --
1
8543 20 20 --- Impulse generators u [7.5%] --
1
8543 20 30 --- Tacho generators u [7.5%] --
1
8543 20 90 --- Other u [7.5%] --
1
8543 30 00 --- Machines and apparatus for u [7.5%] --
electroplating, electrolysis or
electrophoresis
2
[8543 70 -- Other machines and apparatus:
8543 70 11 -- Proximity card and tags u Free --
1
8543 70 12 -- Metal detector u [7.5%] --
1
8543 70 13 -- Mine detector u [7.5%] --
1
8543 70 19 -- Other u [7.5%] --
-- Audio special effect equipment:
1
8543 70 21 -- Digital reverberators u [7.5%] --
1
8543 70 22 -- Mixing system or consoles u [7.5%] --
1
8543 70 29 -- Other u [7.5%] --
-- Video special effect equipments:
1
8543 70 31 -- Video mixing system or consoles u [7.5%] --
1
8543 70 32 -- Video effect system u [7.5%] --
1
8543 70 33 -- Digital layering machine u [7.5%] --
1
8543 70 34 -- Paint box u [7.5%] --
1
8543 70 35 -- Video typewriter u [7.5%] --
1
8543 70 36 -- Video matting machine u [7.5%] --
1
8543 70 39 -- Other u [7.5%] --
-- Edit control Unit:

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) (4) (5)
1
8543 70 41 -- Computerised editing system u [7.5%] --
controlling more than three video
editing machines
1
8543 70 42 -- Other video control unit u [7.5%] --
1
8543 70 49 -- Other u [7.5%] --
1
8543 70 50 -- Colour corrector u [7.5%] --
--- Amplifier:
1
8543 70 61 -- Broadcast amplifier u [7.5%] --
1
8543 70 62 -- Limiting amplifier, video u [7.5%] --
distribution amplifier and
stabilizing amplifiers
1
8543 70 69 -- Other u [7.5%] --
Graphic equalizer and synthesized
-- receivers:

1
8543 70 71 -- Graphic equalizer u [7.5%] --
1
8543 70 72 -- Synthesised receivers u [7.5%] --
-- Other:
1
8543 70 91 -- RF (radio frequency) power u [7.5%] --
amplifer and noise generators for
communication jamming
equipment, static and mobile or
man—portable
1
8543 70 92 -- Equipment gadgets based on solar u [7.5%] --
energy
1
8543 70 93 -- Professional beauty care equipment u [7.5%] --
1
8543 70 94 -- Audio visual stereo encoders u [7.5%] --
1
8543 70 95 -- Time code generator u [7.5%] --
1
8543 70 99 -- Other u [7.5%] -]
1
8543 90 00 - Parts kg. [7.5%] -
8544 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) (2) (3) (4) (5)
- Winding wire:
8544 11 -- Of copper:
1 2
8544 11 10 --- Enamelled [m] [10%] -
1 2
8544 11 90 --- Other [m] [10%] -
8544 19 -- Other:
1 3
8544 19 10 --- Asbestos covered [m] [15%] -
1 3
8544 19 20 --- Plastic insulated [m] [15%] -
1 3
8544 19 30 --- Rubber insulated [m] [15%] -
1 3
8544 19 90 --- Other [m] [15%] -
8544 20 - Co-axial cable and other co-axial
electric conductors
1 2
8544 20 10 --- Co-axial cable [m] [10%] -
1 2
8544 20 90 --- Other [m] [10%] -
4 1 5
[8544 30 00 -- Ignition wiring sets and other [m] [15%] --
wiring sets of a kind used in
vehicles, aircraft or ships
-- Other electric conductors, for a
voltage not exceeding 1,000 V:
8544 42 -- Fitted with connectors:
1 3
8544 42 10 -- Paper insulated [m] [15%] --
1 3
8544 42 20 -- Plastic insulated [m] [15%] --
1 3
8544 42 30 -- Rubber insulated [m] [15%] --
1 3
8544 42 90 -- Other [m] [15%] --
8544 49 -- Other:
-- Other electric conductors, for a
voltage not exceeding 80 V:
-- Telephone cables :
1 3
8544 49 11 -- Dry core paper insulated [m] [15%] --
1 3
8544 49 19 -- Other [m] [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) (2) (3) (4) (5)
1 2
8544 49 20 -- Paper insulated [m] [15%] --
1 2
8544 49 30 -- Plastic insulated [m] [15%] --
1 2
8544 49 40 -- Rubber insulated [m] [15%] --
1 2
8544 49 90 -- Other [m] [15%] -]
8544 60 - Other electric conductors, for a
voltage exceeding 1000 V:
1 3
8544 60 10 --- Paper insulated [m] [7.5%] -
1 3
8544 60 20 --- Plastic insulated [m] [7.5%] -
1 3
8544 60 30 --- Rubber insulated [m] [7.5%] -
1 3
8544 60 90 --- Other [m] [7.5%] -
8544 70 - Optical fiber cables:
1
8544 70 10 --- Lead alloy sheathed cables for [m] Free -
lighting purposes
1
8544 70 90 --- Other [m] Free -
8545 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:
4
8545 11 00 -- Of a kind used for furnaces kg. [7.5%] -
4
8545 19 00 -- Other kg. [7.5%] -
4
8545 20 00 - Brushes kg. [7.5%] -
8545 90 - Other:
4
8545 90 10 --- Arc-lamp carbon kg. [7.5%] -
4
8545 90 20 --- Battery carbon kg. [7.5%] -
4
8545 90 90 --- Other kg. [7.5%] -
8546 ELECTRICAL INSULATORS OF ANY
MATERIAL
5
8546 10 00 - Of glass kg. [10%] -
8546 20 - Of ceramics:
--- 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
(1) (2) (3) (4) (5)
1
8546 20 11 ---- Porcelain below 6.6 kV kg. [10%] -
1
8546 20 19 ---- Other kg. [10%] -
--- Porcelain post insulators:
1
8546 20 21 ---- Below 6.6 kV kg. [10%] -
1
8546 20 22 ---- 6.6 kV or above but upto 11 kV kg. [10%] -
1
8546 20 23 ---- Above 11 kV but upto 66 kV kg. [10%] -
1
8546 20 24 ---- Above 66 kV but upto 132 kV kg. [10%] -
1
8546 20 29 ---- Above 132 kV kg. [10%] -
--- Porcelain pin insulators:
1
8546 20 31 ---- Below 6.6 kV kg. [10%] -
1
8546 20 32 ---- 6.6 kV or above but up to 11 kV kg. [10%] -
1
8546 20 33 ---- Above 11 kV but upto 66 kV kg. [10%] -
1
8546 20 39 ---- Above 66 kV kg. [10%] -
1
8546 20 40 --- Other high tension procelain solid kg. [10%] -
core insulators
1
8546 20 50 --- Other low tension procelain kg. [10%] -
insulators including telegraph and
telephone insulators
1
8546 20 90 --- Other kg. [10%] -
1
8546 90 --- Other: kg. [10%] -
1
8546 90 10 --- Heat shrinkable components kg. [10%] -
1
8546 90 90 --- Other kg. [10%] -
8547 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:
2
8547 10 10 --- Porcelain bushing below 6.6 kV kg. [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) (2) (3) (4) (5)
1
8547 10 20 --- Porcelain bushings for voltage 6.6 kg. [10%] -
kV or above but below 11 kV
1
8547 10 30 --- Porcelain bushings for voltage 11 kg. [10%] -
kV or above but upto 66 kV
1
8547 10 40 --- Porcelain bushings for voltage 66 kg. [10%] -
kV or above
1
8547 10 90 --- Other kg. [10%] -
1
8547 20 00 - Insulating fittings of plastics kg. [10%] -
8547 90 - Other:
1
8547 90 10 --- Electrical insulating fittings of glass kg. [10%] -
1
8547 90 20 --- Electrical conduit tubing and joints kg. [10%] -
therefor, of base metal lined with
insulating material
1
8547 90 90 --- Other kg. [10%] -
8548 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

8548 10 - Waste and scrap of primary cells,

primary batteries and electric
accumulators; spentprimary cells,
spent primary batteries and spent
electric accumulators:
2
8548 10 10 --- Battery scrap, namely the kg. [10%] -
following: lead battery plates
covered by ISRI code word Rails:
battery lugs covered by ISRI code
word Rakes.
8548 10 20 --- Battery waste, namely the kg. [10%] -
following:
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
1
8548 10 90 --- Other waste and scrap kg. [10%] -
1
8548 90 00 - Other kg. [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
NOTES
1. This Chapter does not cover:
(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

(1) (2) (3) (4) (5)

8601 RAIL LOCOMOTIVES

POWERED FROM AN
EXTERNAL SOURCE OF
ELECTRICITY OR BY
ELECTRIC
ACCUMULATORS
1
8601 10 00 - Powered from an external u [10%] -
source of electricity
1
8601 20 00 - Powered by electric u [10%] -
accumulators
8602 OTHER RAIL
LOCOMOTIVES;
LOCOMOTIVE TENDERS
1
8602 10 00 - Diesel-electric locomotives u [10%] -

8602 90 - Other:
1
8602 90 10 --- Steam locomotives and u [10%] -
tenders thereof
1
8602 90 90 --- Other u [10%] -

8603 SELF-PROPELLED
RAILWAY OR TRAMWAY
COACHES, VANS AND
TRUCKS, OTHER THAN
THOSE OF HEADING 8604
1
8603 10 00 - Powered from an external u [10%] -
source of
8603 90 00 - Other
1
8604 00 00 RAILWAY OR TRAMWAY u [10%] -
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) (2) (3) (4) (5)

1
8605 00 00 RAILWAY OR TRAMWAY u [10%] -
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)

8606 RAILWAY OR TRAMWAY

GOODS VANS AND
WAGONS, NOT SELF-
PROPELLED

8606 10 - Tank wagons and the like:

1
8606 10 10 --- Four wheeler tank wagons u [10%] -
of pay-load exceeding 23
tones
1
8606 10 20 --- Eight wheeler tank wagons u [10%] -
of pay-load exceeding 60
tones
1
8606 10 90 --- Other u [10%] -

2
[***]

1
8606 30 00 - Self-discharging vans and u [10%] -
wagons, other than those of
sub-heading 8606 10 3[***]
- Other:

8606 91 -- Covered and closed:

1
8606 91 10 --- Meter guage eight wheeler u [10%] -
covered wagons of pay-load
not exceeding 38 tones
1
8606 91 20 --- Broad guage eight wheeler u [10%] -
covered wagons of pay-load
not exceeding 60 tones
1
8606 91 90 --- Other u [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)

1
8606 92 10 --- Bogie eight wheeler wagons u [10%]
of pay-load not exceeding
60 tones
1
8606 92 20 --- Broad guage bogie eight u [10%] -
wheeler wagons of pay-load
exceeding 60 tones but not
exceeding 67 tones
1
8606 92 90 --- Other u [10%] -

1
8606 99 00 -- Other u [10%] -

8607 PARTS OF RAILWAY OR

TRAMWAY LOCOMOTIVES
OR ROLLING-STOCK
- Bogies, bissel-bogies, axles
and wheels, and parts
thereof:
1
8607 11 00 -- Driving bogies and bissel- kg. [10%] -
bogies
1
8607 12 00 -- Other bogies and bissel- kg. [10%] -
bogies
8607 19 -- Other including parts:

1
8607 19 10 --- Axles, wheels for coaches, kg. [10%] -
van and wagons (rolling-
stock)
1
8607 19 20 --- Axles and wheels for kg. [10%] -
locomotives
1
8607 19 30 --- Axle boxes (lubricating or kg. [10%] -
grease box)
8607 19 90 --- Other parts of axles and
wheels
- Brakes and parts thereof:
1
8607 21 00 -- Air brakes and parts thereof kg. [10%] -

1
8607 29 00 -- Other kg. [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)

1
8607 30 10 --- Buffers and coupling kg. [10%] -
devices
1
8607 30 90 --- Other kg. [10%] -

- Other:

1
8607 91 00 -- Of locomotives kg. [10%] -

8607 99 -- Other:

1
8607 99 10 --- Parts of shock abosorbers kg. [10%] -
for railway bogies
1
8607 99 20 --- Parts of tramway, kg. [10%] -
locomotives and running
stock
1
8607 99 30 --- Hydraulic shock absorbers kg. [10%] -
for ralway bogies
1
8607 99 90 --- Other kg. [10%] -
1
8608 RAILWAY OR TRAMWAY kg. [10%] -
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
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:

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) (2) (3) (4) (5)

1
8608 00 10 --- Railway and tramway track kg. [10%] -
fixtures and fittings
1
8608 00 20 --- Mechanical equipment, not kg. [10%] -
electrically powered for
signalling to, or controlling,
road rial or other vehicles,
ships or aircraft
1
8608 00 30 --- Other traffic control kg. [10%] -
equipment for railways
1
8608 00 40 --- Other traffic control kg. [10%] -
equipment for roads or
inland waterways including
automatic traffic control
equipment for use at ports
and airports
1
8608 00 90 --- Other kg. [10%] -
1
[10%]
8609 00 00 CONTAINERS (INCLUDING u
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
 CHAPTER 87
Vehicles Other Than Railway or Tramway Rolling-Stock, and Parts and Accessories Thereof
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

Std. Prefnl.
Areas
(1) (2) (3) (4) (5)
8701 TRACTORS (OTHER THAN
TRACTORS OF HEADING
8709)
2
[8701 10 00 - Single axle tractors u 10% -]
3
8701 20 - Road tractors for semi- u [10%] -
trailers:
3
8701 20 10 --- Of engine capacity not u [10%] -
exceeding 1,800 cc
3
8701 20 90 --- Other u [10%] -
8701 30 - Track-laying tractors:
--- Garden tractors:
3
8701 30 11 ---- Of engine capacity not u [10%] -
exceeding 1,800 cc
3
8701 30 19 ---- Other u [10%] -
--- Other:
3
8701 30 91 ---- Of engine capacity not u [10%] -
exceeding 1,800 cc

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
(1) (2) (3) (4) (5)
1
8701 30 99 ---- Other u [10%] -
2
8701 90 [- Other, of an engine power:
8701 91 00 -- Not exceeding 18 kW u 10% -
8701 92 00 -- Exceeding 18 kW but not u 10% -
exceeding 37 kW
8701 93 00 -- Exceeding 37 kW but not u 10% -
exceeding 75 kW
8701 94 00 -- Exceeding 75 kW but not u 10% -
exceeding 130 kW
8701 95 00 -- Exceeding 130 kW u 10% -]
8702 MOTOR VEHICLES FOR
THE TRANSPORT OF TEN
OR MORE PERSONS,
INCLUDING THE DRIVER
3
[8702 10 - With only compression-
ignition internal combustion
piston engine (diesel or
semi-diesel):
-- Vehicles for transport of not
more than 13 persons,
including the driver:
8702 10 11 ---- Integrated monocoque u 40% -
vehicle, air-conditioned
8702 10 12 ---- Integrated monocoque u 40% -
vehicle, non air-conditioned
8702 10 18 ---- Other, air-conditioned u 40% -
8702 10 19 ---- Other, non air-conditioned u 40% -
--- Other:
8702 10 21 ---- Integrated monocoque u 40% -
vehicle, air-conditioned
8702 10 22 ---- Integrated monocoque u 40% -
vehicle, non air-conditioned
8702 10 28 ---- Other, air-conditioned u 40% -
8702 10 29 ---- Other, non air-conditioned u 40% -

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 - 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:
8702 20 11 ---- Integrated monocoque u 40% -
vehicle, air-conditioned
8702 20 12 ---- Integrated monocoque u 40% -
vehicle, non air-conditioned

8702 20 18 ---- Other, air-conditioned u 40% -

8702 20 19 ---- Other, non air-conditioned u 40% -
--- Other:
8702 20 21 ---- Integrated monocoque u 40% -
vehicle, air-conditioned
8702 20 22 ---- Integrated monocoque u 40% -
vehicle, non air-conditioned
8702 20 28 ---- Other, air-conditioned u 40% -
8702 20 29 ---- Other, non air-conditioned u 40% -
8702 30 ---- 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:
8702 30 11 ---- Integrated monocoque u 40% -
vehicle, air-conditioned
8702 30 12 ---- Integrated monocoque u 40% -
vehicle, non air-conditioned

8702 30 18 ---- Other, air-conditioned u 40% -

8702 30 19 ------- Other, non air-conditioned u 40% -
Other:
8702 30 21 ---- Integrated monocoque u 40% -
vehicle, air-conditioned

3
(1) (2) (3) (4) (5)
8702 30 22 ---- Integrated monocoque u 40% -
vehicle, non air-conditioned
8702 30 28 ---- Other, air-conditioned u 40% -
8702 30 29 ---- Other, non air-conditioned u 40% -
8702 40 - With only electric motor for
propulsion:
--- Vehicles for transport of not
more than 13 persons,
including the driver:
8702 40 11 ---- Integrated monocoque u 40% -
vehicle, air-conditioned

8702 40 12 ---- Integrated monocoque u 40% -

vehicle, non air-conditioned
8702 40 18 ---- Other, air-conditioned u 40% -
8702 40 19 ---- Other, non air-conditioned u 40% -
--- Other:
8702 40 21 ---- Integrated monocoque u 40% -
vehicle, air-conditioned
8702 40 22 ---- Integrated monocoque u 40% -
vehicle, non air-conditioned
8702 40 28 ---- Other, air-conditioned u 40% -
8702 40 29 ---- Other, non air-conditioned u 40% -
8702 90 - Other:
--- Vehicles for transport of not
more than 13 persons,
including the driver:
8702 90 11 ---- Integrated monocoque u 40% -
vehicle, air-conditioned
8702 90 12 ---- Integrated monocoque u 40% -
vehicle, non air-conditioned
8702 90 18 ---- Other, air-conditioned u 40% -
8702 90 19 ---- Other, non air-conditioned u 40% -
--- Other:
8702 90 21 ---- Integrated monocoque u 40% -
vehicle, air-conditioned

4
(1) (2) (3) (4) (5)
8702 90 22 ---- Integrated monocoque u 40% -
vehicle, non air-conditioned
8702 90 28 ---- Other, air-conditioned u 40% -
8702 90 29 ---- Other, non air-conditioned u 40% -]
8703 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

8703 10 - Vehicles specially designed

for travelling on snow; golf
cars and similar vehicles:
1
8703 10 10 --- Electrically operated u [125%] -
1
8703 10 90 --- Other u [125%] -
2
- Other vehicles, with [only]
spark-ignition internal
combustion reciprocating
piston engine :
8703 21 -- Of a cylinder capacity not
exceeding 1,000 cc:
1
8703 21 10 --- Vehicles principally u [125%] -
designed for the transport of
more than seven persons,
including the driver
1
8703 21 20 --- Three-wheeled vehicles u [125%] -
--- Other:
1
8703 21 91 ---- Motor cars u [125%] -
1
8703 21 92 ---- Specialised transport u [125%] -
vehicles such as ambulances,
prison vans and the like
1
8703 21 99 ---- Other u [125%] -
8703 22 -- Of a cylinder capacity
exceeding 1,000 cc but not
exceeding 1,500 cc:

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
(1) (2) (3) (4) (5)
1
8703 22 10 --- Vehicles principally u [125%] -
designed for the transport
of more than seven persons,
including the driver
1
8703 22 20 --- Specialised transport u [125%] -
vehicles such as
ambulances, prison vans
and the like
1
8703 22 30 --- Three-wheeled vehicles u [125%] -
--- Other:
1
8703 22 91 ---- Motor cars u [125%] -
1
8703 22 99 ---- Other u [125%] -
8703 23 -- Of a cylinder capacity
exceeding 1,500 cc but not
exceeding 3,000 cc:
1
8703 23 10 --- Vehicles principally u [125%] -
designed for the transport
of more than seven persons
including the driver
1
8703 23 20 --- Three-wheeled vehicles u [125%] -
--- Other:
1
8703 23 91 ---- Motor cars u [125%] -
1
8703 23 92 ---- Specialised transport u [125%] -
vehicles such as
ambulances, prison vans
and the like
1
8703 23 99 ---- Other u [125%] -
8703 24 -- Of a cylinder capacity
exceeding 3,000 cc:
1
8703 24 10 --- Vehicles principally u [125%] -
designed for the transport
of more than seven persons,
including the driver
1
8703 24 20 --- Three-wheeled vehicles u [125%] -
--- Other:
1
8703 24 91 ---- Motor cars u [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) (3) (4) (5)
1
8703 24 92 ---- Specialised transport u [125%] -
vehicles such as
ambulances, prison vans
and the like
1
8703 24 99 ---- Other u [125%] -
2
- Other vehicles, [with only
compression-ignition]
internal combustion piston
engine (diesel or semi-
diesel):
8703 31 -- Of a cylinder capacity not
exceeding 1,500 cc:
1
8703 31 10 --- Vehicles principally u [125%] -
designed for the transport
of more than seven persons,
including the driver
3
[***]
--- Other:
1
8703 31 91 ---- Motor cars u [125%] -
1
8703 31 92 ---- Specialised transport u [125%] -
vehicles such as
ambulances, prison vans
and the like
1
8703 31 99 ---- Other u [125%] -
8703 32 -- Of a cylinder capacity
exceeding 1,500 cc but not
exceeding 2,500 cc:
1
8703 32 10 --- Vehicles principally u [125%] -
designed for the transport
of more than seven persons,
3
[***]
--- Other:
1
8703 32 91 ---- Motor cars u [125%] -
1
8703 32 92 ---- Specialized transport u [125%] -
vehicles such as
ambulances, prison vans
and the like

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) (2) (3) (4) (5)
1
8703 32 99 ---- Other u [125%] -
8703 33 -- Of a cylinder capacity
exceeding 2,500 cc:
1
8703 33 10 --- Vehicles principally u [125%] -
designed for the transport
of more than seven persons,
including the driver
1
8703 33 20 --- Three-wheeled vehicles u [125%] -
--- Other:
1
8703 33 91 ---- Motor cars u [125%] -
1
8703 33 92 ---- Specialized transport u [125%] -
vehicles such as
ambulances, prison vans
and the like
1
8703 33 99 ---- Other u [125%] -
2
[8703 40 - Other vehicles, with both
spark-ignition internal
combustion reciprocating
piston engine and electric
motor as motors for
propulsion, other than those
capable of being charged
by plugging to external
source of electric power:
1
8703 40 10 --- Vehicles principally u [125%] -
designed for transport of
more than seven persons,
including driver
1
8703 40 20 --- Specialised transport u [125%] -
vehicles such as
ambulances, prison vans
and the like
1
8703 40 30 --- Motor cars u [125%] -
1
8703 40 40 --- Three-wheeled vehicles u [125%] -
1
8703 40 90 --- Other u [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
(1) (2) (3) (4) (5)
8703 50 - Other vehicles, with both
compression-ignition internal
combustion piston engine
(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:
1
8703 50 10 --- Vehicles principally u [125%] -
designed for transport of
more than seven persons,
including driver
1
8703 50 20 --- Specialised transport u [125%] -
vehicles such as
ambulances, prison vans
and the like
1
8703 50 30 --- Motor cars u [125%] -
1
8703 50 40 --- Three-wheeled vehicles u [125%] -
1
8703 50 90 --- Other u [125%] -
8703 60 - Other vehicles, with both
spark-ignition internal
combustion reciprocating
piston engine and electric
motor as motors for
propulsion, capable of
being charged by plugging
to external source of
electric power:
1
8703 60 10 --- Vehicles principally u [125%] -
designed for transport of
more than seven persons,
including driver
1
8703 60 20 --- Specialised transport u [125%] -
vehicles such as
ambulances, prison vans
and the like
1
8703 60 30 --- Motor cars u [125%] -
1
8703 60 40 --- Three-wheeled vehicles u [125%] -
1
8703 60 90 --- Other u [125%] -

1. Subs. by Act 17 of 2013, s. 86 and the Third Schedule, for “100%” (w.e.f. 10-5-2013).

9
(1) (2) (3) (4) (5)
8703 70 - Other vehicles, with both
compression-ignition internal
combustion piston engine
(diesel or semi-diesel) and
electric motor as motors for
propulsion, capable of being
charged by plugging to external
source of electric power:
8703 70 10 --- Vehicles principally designed u 125% -
for transport of more than seven
persons, including driver

8703 70 20 --- Specialised transport vehicles u 125% -

such as ambulances, prison vans
and the like

8703 70 30 --- Motor cars u 125% -

8703 70 40 --- Three-wheeled vehicles u 125% -

8703 70 90 --- Other u 125% -
8703 80 - Other vehicles, with only
electric motor for propulsion:
8703 80 10 --- Vehicles principally designed u 125% -
for transport of more than seven
persons, including driver
8703 80 20 --- Specialised transport vehicles u 125% -
such as ambulances, prison vans
and the like
8703 80 30 --- Motor cars u 125% -
8703 80 40 --- Three-wheeled vehicles u 125% -
8703 80 90 --- Other u 125% -
1
[8703 90 00 - Other u 125% -]
2
8704 MOTOR VEHICLES FOR THE [40%]
TRANSPORT OF GOODS

8704 10 - Dumpers designed for off-

highway use:

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) (3) (4) (5)
1
8704 10 10 --- With net weight (excluding pay- u [40%] -
load) exceeding 8 tones and
maximum pay-load capacity not
less than 10 tones
1
8704 10 90 --- Other u [40%] -
- Other, with compression-
ignition internal combustion
piston engine (diesel or semi-
diesel):
1
8704 21 -- g.v.w. not exceeding 5 tones: u [40%] -
1
8704 21 10 --- Refrigerated u [40%] -
1
8704 21 20 --- Three-wheeled motor vehicles u [40%] -
1
8704 21 90 --- Other u [40%] -
8704 22 -- g.v.w. not exceeding 5 tones but
not exceeding 20 tones:
--- Lorries and trucks:
1
8704 22 11 ---- Refrigerated u [40%] -
1
8704 22 19 ---- Other u [40%] -
1
8704 22 90 --- Other u [40%] -
8704 23 -- g.v.w. exceeding 20 tones:
--- Lorries and trucks:
1
8704 23 11 ---- Refrigerated u [40%] -
1
8704 23 19 ---- Other u [40%] -
1
8704 23 90 --- Other u [40%] -
- Other, with spark-ignition
internal combustion piston
engine :
8704 31 -- g.v.w. not exceeding 5 tones:
1
8704 31 10 --- Refrigerated u [40%] -
1
8704 31 20 --- Three-wheeled motor vehicles u [40%] -
1
8704 31 90 --- Other u [40%] -
8704 32 -- g.v.w. not exceeding 5 tones:
--- Lorries and trucks:
1
8704 32 11 ---- Refrigerated u [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) (2) (3) (4) (5)
1
8704 32 19 ---- Other u [40%] -
1
8704 32 90 --- Other u [40%] -
8704 90 - Other:
--- Lorries and trucks:
1
8704 90 11 ---- Refrigerated u [40%] -
1
8704 90 12 ---- Electrically operated u [40%] -
1
8704 90 19 ---- Other u [40%] -
1
8704 90 90 --- Other u [40%] -
8705 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)
1
8705 10 00 - Crane lorries u [40%] -
1
8705 20 00 - Mobile drilling derricks u [40%] -
1
8705 30 00 - Fire fighting vehicles u [40%] -
1
8705 40 00 - Concrete-mixer lorries u [40%] -
1
8705 90 00 - Other u [40%] -
2
8706 CHASSIS FITTED WITH [15%]
ENGINES, FOR THE MOTOR
VEHICLES OF HEADINGS 8701
TO 8705
8706 00 - Chassis fitted with engines, for the
motor vehicles of headings 8701 to
8705:
--- For the tractors of heading
8701 :
8706 00 11 ---- Of engine capacity not exceeding u 2[15%] -
1,800 cc
8706 00 19 ---- Other u 2[15%] -
--- For the vehicles of heading 8702:

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) (3) (4) (5)
1
8706 00 21 ---- For transport of not more than u [15%] -
thirteen persons, including the
driver
1
8706 00 29 ---- Other u [15%] -
--- For the motor vehicles of
heading 8703:
1
8706 00 31 ---- For three-wheeled vehicles u [15%] -
1
8706 00 39 ---- Other u [15%] -
--- For the motor vehicles of
heading 8704:
1
8706 00 41 ---- For three-wheeled motor u [15%] -
vehicle
1
8706 00 42 ---- For vehicles, other than petrol u [15%] -
driven
1
8706 00 43 ---- For dumpers covered in the u [15%] -
heading 8704
1
8706 00 49 ---- Other u [15%] -
1
8706 00 50 --- For the motor vehicles of u [15%] -
heading 8705
1
8707 BODIES ( INCLUDING CABS), [15%]
FOR THE MOTOR VEHICLES OF
HEADINGS 8701 TO 8705
1
8707 10 00 - For the vehicles of heading u [15%] -
8703
1
8707 90 00 - Other u [15%] -
8708 PARTS AND ACCESSORIES OF
THE MOTOR VEHICLES OF
HEADINGS 8701 TO 8705

8708 10 - Bumpers and parts thereof:

2
8708 10 10 --- For tractors kg. [15%] -
2
8708 10 90 --- Other kg. [15%] -
- Other parts and accessories of
bodies (including cabs):
2
8708 21 00 -- Safety seat belts kg. [15%] -

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
(1) (2) (3) (4) (5)
1 2
[8708 29 00 -- Other kg. [15%] --
2
8708 30 00 -- Brakes and servo--brakes; parts kg. [15%] --
thereof
2
8708 40 00 -- Gear boxes and parts thereof kg. [15%] --
2
8708 50 00 -- Drive--axles with differential, kg. [15%] --
whether or not provided with
other transmission components,
non--driving axles; parts
thereof
2
8708 70 00 -- Road wheels and parts and kg. [15%] --
accessories thereof
2
8708 80 00 -- Suspension systems and parts kg. [15%] --
thereof (including shock
absorbers)
-- Other parts and accessories:
2
8708 91 00 -- Radiators and parts thereof kg. [15%] --
2
8708 92 00 -- Silencers (mufflers) and kg. [15%] --
exhaust pipes; parts thereof
2
8708 93 00 -- Clutches and parts thereof kg. [15%] --
2
8708 94 00 -- Steering wheels, steering kg. [15%] --
columns and steering boxes;
parts thereof
2
8708 95 00 -- Safety airbags with in flater kg. [15%] --
system; parts thereof
2
8708 99 00 -- Other kg. [15%] --]
8709 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
(1) (2) (3) (4) (5)
1
8709 11 00 -- Electrical u [10%] -
1
8709 19 00 -- Other u [10%] -
1
8709 90 00 - Parts u [10%] -
8710 00 00 TANKS AND OTHER kg. Free -
ARMOURED FIGHTING
VEHICLES, MOTORISED,
WHETHER OR NOT FITTED
WITH WEAPONS, AND PARTS
OF SUCH VEHICLES

8711 MOTORCYCLES (INCLUDING

MOPEDS) AND CYCLES FITTED
WITH AN AUXILIARY MOTOR,
WITH OR WITHOUT SIDE-
CARS;

8711 10 - With reciprocating internal

combustion piston engine of a
cylinder capacity not exceeding
50 cc:
8711 10 10 --- Mopeds u 100% -
8711 10 20 --- Motorised cycles u 100% -
8711 10 90 --- Other u 100% -
8711 20 - With reciprocating internal
combustion piston engine of a
cylinder capacity exceeding 50
cc but not exceeding 250 cc:
--- Scooters:
8711 20 11 ---- Of cylinder capacity not u 100% -
exceeding 75 cc
8711 20 19 ---- Other u 100% -
--- Motor cycles:
8711 20 31 ---- Of cylinder capacity not u 100% -
exceeding 75 cc
8711 20 39 ---- Other u 100% -
--- Other:
8711 20 91 ---- Of cylinder capacity not u 100% -
exceeding 75 cc
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 - With reciprocating internal
combustion piston engine of a
cylinder capacity exceeding 250 cc
but not exceeding 500 cc :
8711 30 10 --- Scooters u 100% -
8711 30 20 --- Motor-cycles u 100% -
8711 30 90 --- Other u 100% -
8711 40 - With reciprocating internal
combustion piston engine of a
cylinder capacity exceeding
500 cc but not exceeding 800 cc
:
8711 40 10 --- Motor-cycles u 100% -
8711 40 90 --- Other u 100% -
8711 50 00 - With reciprocating internal u 100% -
combustion piston engine of a
cylinder capacity exceeding
800 cc
1
[8711 60 - With electric motor for
propulsion:
8711 60 10 --- Motor cycles u 100% -
8711 60 20 --- Scooters u 100% -
8711 60 30 --- Mopeds u 100% -
8711 60 90 --- Others u 100% -]
1
[8711 90 - Other:
8711 90 10 --- Side cars u 100% -
8711 90 90 --- Other u 100% -
8712 BICYCLES AND OTHER
CYCLES (INCLUDING
DELIVERY TRICYCLES), NOT
MOTORISED

8712 00 - Bicycles and other cycles

(including delivery tricycles),
not motorised:
2
8712 00 10 --- Bicycles u [30%] -
3
8712 00 90 --- Other u [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) (2) (3) (4) (5)
8713 CARRIAGES FOR DISABLED
PERSONS, WHETHER OR NOT
MOTORISED OR OTHERWISE
MECHANICALLY PROPELLED

8713 10 - Not mechanically propelled:

1
8713 10 10 --- Wheel chairs for invalid u [10%] -
1
8713 10 90 --- Other u [10%] -
8713 90 - Other:
1
8713 90 10 --- Wheel chairs for invalid u [10%] -
1
8713 90 90 --- Other u [10%] -
8714 PARTS AND ACCESSORIES OF
VEHICLES OF HEADINGS 8711
TO 8713

- Of motorcycles (including
mopeds):
2
[8714 10 - Of motorcycles (including
mopeds):
3
8714 10 10 --- Saddles kg. [15%] -
3
8714 10 90 --- Other kg. [15%] -]
8714 20 - Of carriages for disabled
persons:
1
8714 20 10 --- Mechanically propelled kg. [10%] -
1
8714 20 20 --- Non-mechanically propelled kg. [10%] -
1
8714 20 90 --- Other kg. [10%] -
- Other:
4
8714 91 00 -- Frames and forks, and parts u [20%] -
thereof
8714 92 -- Wheel rims and spokes:
4
8714 92 10 --- Bicycle rims u [20%] -
4
8714 92 90 --- Other u [20%] -
8714 93 -- Hubs, other than coaster
braking hubs and hub brakes,
and free-wheel sprocket-
wheels:

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) (2) (3) (4) (5)
1
8714 93 10 --- Bicycle hubs kg. [20%] -
1
8714 93 20 --- Bicycle free-wheels kg. [20%] -
1
8714 93 90 --- Other kg. [20%] -
1
8714 94 00 -- Brakes, including coaster kg. [20%] -
braking hubs and hub brakes,
and parts thereof
8714 95 -- Saddles:
1
8714 95 10 --- Bicycle saddles kg. [20%] -
1
8714 95 90 --- Other kg. [20%] -
1
8714 96 00 -- Pedals and crank-gear, and kg. [20%] -
parts thereof
8714 99 -- Other:
1
8714 99 10 --- Bicycle chains kg. [20%] -
1
8714 99 20 --- Bicycle wheels kg. [20%] -
1
8714 99 90 --- Other kg. [20%] -
8715 BABY CARRIAGES AND PARTS
THEREOF

8715 00 - Baby carriages and parts

thereof:
2
8715 00 10 --- Baby carriages u [10%] -
2
8715 00 20 --- Parts kg. [10%] -
8716 TRAILERS AND SEMI-
TRAILERS; OTHER VEHICLES,
NOT MECHANICALLY
PROPELLED; PARTS THEREOF
2
8716 10 00 - Trailers and semi-trailers of the u [10%] -
caravan type, for housing or
camping
2
8716 20 00 - Self-loading or self-unloading u [10%] -
trailers and semi-trailers for
agricultural purposes
- Other trailers and semi-trailers
for the transport of goods:

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) (2) (3) (4) (5)
1
8716 31 00 -- Tanker trailers and tanker semi- u [10%] -
trailers
1
8716 39 00 -- Other u [10%] -
1
8716 40 00 - Other trailers and semi-trailers u [10%] -
8716 80 - Other vehicles:
1
8716 80 10 --- Hand propelled vehicles (e.g. kg. [10%] -
hand carts rickshaws and the
like)
1
8716 80 20 --- Animal drawn vehicles kg. [10%] -
1
8716 80 90 --- Other kg. [10%] -

8716 90 - Parts:
1
8716 90 10 --- Parts and accessories of trailers kg. [10%] -
1
8716 90 90 --- Other kg. [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).

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. Prefnl.
Areas
(1) (2) (3) (4) (5)
1
[8801 BALLOONS AND DIRIGIBLES, GLIDERS,
HANG GLIDERS AND OTHER NON-
POWERED AIRCRAFT

8801 00 -- Balloons and dirigibles; gliders, hang

gliders and other non--powered aircraft:
2
8801 00 10 -- Gliders and hang gliders u [10%] -
2
8801 00 20 -- Balloons u [10%] -
2
8801 00 90 Other u [10%] -]
8802 OTHER AIRCRAFT (FOR EXAMPLE,
HELICOPTERS, AEROPLANES);
SPACECRAFT (INCLUDING SATELLITES)
AND SUB ORBITAL AND SPACECRAFT
LAUNCH VEHICLES

- Helicopters:
2
8802 11 00 -- Of an unladen weight not exceeding 2,000 u [10%] -
kg.
2
8802 12 00 -- Of an unladen weight exceeding 2,000 kg. u [10%] -
8802 20 00 - Aeroplanes and other aircraft, of an u 3% -
unladen weight not exceeding 2,000 kg.
8802 30 00 - Aeroplanes and other aircraft, of an u 3% -
unladen weight exceeding 2,000 kg. but
not exceeding 15,000 kg

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) (2) (3) (4) (5)
8802 40 00 - Aeroplanes and other aircraft, of an u 3% -
unladen weight exceeding 15,000 kg.
1
8802 60 00 - Spacecraft (including satellites) and sub u [10%] -
orbital and spacecraft launch vehicles
8803 PARTS OF GOODS OF HEADING 8801 OR kg. 3% -
8802
8803 10 00 - Propellers and rotors and parts thereof kg. 3% -
8803 30 00 - Other parts of aeroplanes or helicopters kg. 3% -
1
8803 90 00 - Other kg. [10%] -
8804 PARACHUTES (INCLUDING DIRIGIBLE
PARACHUTES AND PARAGLIDERS) AND
ROTOCHUTES; PARTS THEREOF AND
ACCESSORIES THERETO
- Parachutes (including dirigible parachutes
8804 00 and paragliders) and rotochutes; parts
thereof and accessories thereto:
1
8804 00 10 -- Parachutes (including dirigible parachutes u [10%] -
and paragliders) and parts and accessories
thereof
1
8804 00 20 -- Rotochutes; parts and accessories thereof u [10%] -
8805 AIRCRAFT LAUNCHING GEAR; DECK-
ARRESTOR OR SIMILAR GEAR; GROUND
FLYING TRAINERS; PARTS OF THE
FOREGOING ARTICLES
8805 10 - Aircraft launching gear and parts thereof;
deck arrestor or similar gear and parts
thereof:
1
8805 10 10 --- Aircraft launching gear u [10%] -
1
8805 10 20 --- Deck arrestor or similar gear u [10%] -
1
8805 10 30 --- Part of aircraft launching gear and deck- u [10%] -
arrestor or similar gear
- Ground flying trainers and parts thereof:
1
8805 21 00 -- Air combat simulators and parts thereof u [10%] -
1
8805 29 00 -- Other u [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 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

Std. Prefnl.
Areas

(1) (2) (3) (4) (5)

8901 CRUISE SHIPS, EXCURSION BOATS ,

FERRY-BOATS, CARGO SHIPS, BARGES
AND SIMILAR VESSELS FOR THE
TRANSPORT OF PERSONS OR GOODS

8901 10 - Cruise ships, excursion boats and

similar vessels principally designed for
he transport of persons; ferry-boats of
all kinds:
1
8901 10 10 --- Ships u [10%] -
1
8901 10 20 --- Launches u [10%] -
1
8901 10 30 --- Boats u [10%] -
1
8901 10 40 --- Barges u [10%] -
1
8901 10 90 --- Other u [10%] -
1
8901 20 00 - Tankers u [10%] -
1
8901 30 00 - Refrigerated vessels, other than those of u [10%] -
Sub-heading 8901 20
1
8901 90 00 - Other vessels for transport of the goods u [10%] -
and other vessels for the transport of
both persons and goods

8902 - 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) (2) (3) (4) (5)

8902 00 - Fishing vessels; factory ships and other

vessels for processing or preserving
fishery products:
1
8902 00 10 - Trawlers and other fishing vessels u [10%] -
1
8902 00 90 --- Other u [10%] -

8903 --- YACHTS AND OTHER VESSELS FOR

PLEASURE OR SPORTS; ROWING
BOATS AND CANOES
2
8903 10 00 - Inflatable u [25%] -
2
8903 91 00 -- Sail boats, with or without auxiliary u [25%] -
motor
2
8903 92 00 -- Motorboats, other than outboard u [25%] -
motorboats

8903 99 -- Other:
2
8903 99 10 --- Canoes u [25%] -
2
8903 99 90 --- Other u [25%] -
1
8904 00 00 TUGS AND PUSHER CRAFT u [10%] -
8905 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
1
8905 10 00 - Dredgers u [10%] -
1
8905 20 00 - Floating or submersible drilling or u [10%] -
production platforms
8905 90 - Other:
1
8905 90 10 --- Floating docks u [10%] -
1
8905 90 90 --- Other u [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) (2) (3) (4) (5)

8906 OTHER VESSELS, INCLUDING

WARSHIPS AND LIFEBOATS OTHER
THAN ROWING BOATS
1
8906 10 00 - Warships u [10%] -
1
8906 90 00 - Other u [10%] -

8907 OTHER FLOATING STRUCTURES ( FOR

EXAMPLE, RAFTS, TANKS, COFFER-
DAMS, LANDING-STAGES, BUOYS AND
BEACONS)
1
8907 10 00 - Inflatable rafts u [10%] -
1
8907 90 00 - Other u [10%] -
1
8908 00 00 - Vessels and other floating structures for u [10%] -
breaking up

1. Subs. by Act 22 of 2007, s. 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
CHAPTER 90
Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical
Instruments and Apparatus; Parts and Accessories Thereof
NOTES
1. This Chapter does not cover:
(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
Std.
Prefnl.
Areas
(1) (2) (3) (4) (5)

9001 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
1
9001 10 00 - Optical fibers, optical fibers bundles and kg. [15%] -
cables
2
9001 20 00 - Sheets and plates of polarising material kg. [10%] -
2
9001 30 00 - Contact lenses u [10%] -
9001 40 - Spectacle lenses of glass:
2
9001 40 10 --- Polarised glass u [10%] -
2
9001 40 90 --- Other u [10%] -
2
9001 50 00 - Spectacle lenses of other materials u [10%]
9001 90 - Other:
2
9001 90 10 --- Optical calcite crystal kg. [10%] -
2
9001 90 90 --- Other kg. [10%] -
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:
2
9002 11 00 --- For cameras, projectors or photographic u [10%] -
enlargers or reducers
2
9002 19 00 --- Other u [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)

1
9002 20 00 - Filters u [10%] -
1
9002 90 00 - Other u [10%] -
9003 FRAMES AND MOUNTINGS FOR
SPECTACLES, GOGGLES OR THE LIKE,
AND PARTS THEREOF

- Frames and mountings:

1
9003 11 00 --- Of plastics u [10%] -
1
9003 19 00 --- Of other materials u [10%] -
1
- Parts kg. [10%] -
9004 SPECTACLES, GOGGLES AND THE LIKE,
CORRECTIVE, PROTECTIVE OR OTHER
2
9004 10 00 Sunglasses [20%] -
9004 90 Other:
1
9004 90 10 --- Passive night vision goggles u [10%] -
1
9004 90 20 --- Prismatic eyeglasses for reading u [10%] -
3 1
9004 90 90 --- Other [u] [10%] -
9005 BINOCULARS, MONOCULARS, OTHER
OPTICAL TELESCOPES, AND MOUNTINGS
THEREFORE; OTHER ASTRONOMICAL
INSTRUMENTS AND MOUNTINGS
THEREFORE, BUT NOT INCLUDING
INSTRUMENTS FOR RADIO-ASTRONOMY
1
9005 10 00 ---- Binoculars u [10%] -
9005 80 - Other instruments:
1
9005 80 10 - Monocular and refracting telescopes u [10%] -
1
9005 80 20 --- Astronomical instruments u [10%] -
3 1
9005 90 90 --- Other [u] [10%] -
9005 90 - Parts and accessories (including
mountings):
1
9005 90 10 ---- Of binocular or telescopes of heading kg. [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)

1
9005 90 20 ---- Mountings for astronomical instruments kg. [10%] -
1
9005 90 90 ---- Other kg. [10%] -

9006 PHOTOGRAPHIC (OTHER THAN

CINEMATOGRAPHIC) CAMERAS;
PHOTOGRAPHIC FLASHLIGHT
APPARATUS AND FLASH BULBS OTHER
THAN DISCHARGE LAMPS OF HEADING
8539

2
***
3
***
1
9006 30 00 Cameras specially designed for u [10%] -
underwater use, for aerial survey or for
medical or surgical examination of
internal organs; comparison cameras for
forensic or criminological purposes
1
9006 40 00 - Instant print cameras u [10%] -

- Other cameras:
1
9006 51 00 -- With a through-the-lens view-finder u [10%] -
[single lens reflex (SLR)] for roll film of
a width not exceeding 35 mm
1
9006 52 00 -- Other, for roll film of a width less than 35 u [10%] -
mm
9006 53 -- Other, for roll film of a width of 35mm: -
1
9006 53 10 --- Fixed focus 35 mm cameras u [10%]
1
9006 53 90 Other u [10%] -
9006 59 - Other:
1
9006 59 10 --- Fixed focus 110 mm cameras u [10%] -
1
9006 59 90 --- Other u [10%] -
- Photographic flashlight apparatus and
flashbulbs:
1
9006 61 00 -- Discharge lamp (“electronic”) flashlight u [10%] -
apparatus

1. Subs. 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) (2) (3) (4) (5)

1
***
2
9006 69 00 -- Other u [10%] -

- Parts and accessories:

2
9006 91 00 --- For cameras kg. [10%] -
2
9006 99 00 --- Other kg. [10%] -
9007 CINEMATOGRAPHIC CAMERAS AND
PROJECTORS, WHETHER OR NOT
INCORPO-RATING SOUND RECORDING
OR REPRODUCING APPARATUS

- Cameras:
3
[9007 10 - Cameras:
9007 10 10 ---- For film of less than 16 mm width or for u 10% -
double - 8 mm film
9007 10 90 --- Other u 10% -]
9007 20 - Projectors:
2
9007 20 10 --- For film of less than 16 mm width u [10%] -
2
9007 20 90 Other u [10%] -
- Parts and accessories:
2
9007 91 00 --- For cameras kg. [10%] -
2
9007 92 00 For projectors kg. [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 u 10% -
9008 50 20 Microfilm, microfiche or other microform u 10% -
readers, whether or not capable of
producing copies

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 u 10% -

9008 50 40 --- Photographic (other than u 10% -]
Cinematographic) enlargers and reducers
1
9008 90 00 Parts and accessories kg. [10%] -
2
***
- Electrostatic photocopying apparatus:
9010 APPARATUS AND EQUIPMENT FOR
PHOTOGRAPHIC (INCLUDING
CINEMATO-GRAPHIC)
LABORATORIES 3***, NOT SPECIFIED OR
INCLUDED ELSEWHERE IN THIS
CHAPTER; NEGATOSCOPES;
PROJECTION SCREENS
4 5
[9010 10 00 -- Apparatus and equipment for u [7.5%] -]
automatically developing photographic
(including cinematographic) film or paper
in rolls or for automatically exposing
developed film to rolls of photographic
paper
5
9010 50 00 - Other apparatus and equipment for u [7.5%] -
photographic (including cinematographic)
laboratories; negatoscopes
6
9010 60 00 Projection screens u [10%] -
5
9010 90 00 Parts and accessories kg. [7.5%] -
9011 COMPOUND OPTICAL MICROSCOPES,
INCLUDING THOSE FOR
PHOTOMICROGRAPHY,
CINEPHOTOMICROGRAPHY OR
MICROPROJECTION
7
9011 10 00 - Stereoscopic microscopes u [7.5%] --
5
9011 20 00 - Other microscopes, for photo- u [7.5%] -
micrography, cinephotomicrography or
microprojection
5
9011 80 00 - Other microscopes u [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)

1
9011 90 00 - Parts and accessories kg [7.5%] -

9012 MICROSCOPES OTHER THAN OPTICAL

MICROSCOPES; DIFFRACTION
APPARATUS

9012 10 - Microscopes other than optical

microscopes; diffraction apparatus:
1
9012 10 10 - Electron microscopes fitted with u [7.5%] -
equipment specifically designed for the
handling and transport of semiconductor
wafers or reticles
1
9012 10 90 --- Other u [7.5%] -
1
9012 90 00 --- Parts and accessories kg [7.5%] -

9013 - 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

9013 10 - Telescopic sights for fitting to arms;

periscopes; telescopes designed to form
parts of machines, appliances,
instruments or apparatus of this Chapter
or Section XVI:
2
9013 10 10 - Telescopic sights for fitting to arms u [10%] -
3
9013 10 20 --- Periscopes u [7.5%] -
3
9013 10 90 --- Other u [7.5%] -
3
9013 20 00 - Lasers, other than laser diodes u [7.5%] -
9013 80 - Other devices, appliances and
instruments:
9013 80 10 --- Liquid crystal devices (LCD) u Free -
3
9013 80 90 - Other u [7.5%] -

9013 90 - Parts and accessories:

1. Subs. 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 -

1
9013 90 90 --- Other kg. [7.5%] -

9014 DIRECTION FINDING COMPASSES;

OTHER NAVIGATIONAL INSTRUMENTS
AND APPLIANCES

2
9014 10 00 - Direction finding compasses u [7.5%] -
2
9014 20 00 - Instruments and appliances for u [7.5%] -
aeronautical or space navigation (other
than compasses)

9014 80 - Other instruments and appliances:

2
9014 80 10 --- Echo sounding instrument u [7.5%] -
2
9014 80 20 --- Sextants u [7.5%] -
2
9014 80 90 --- Other u [7.5%] -
2
9014 90 00 - Parts and accessories kg. [7.5%] -
9015 SURVEYING (INCLUDING
PHOTOGRAMMETRI-CAL SURVEYING),
HYDROGRAPHIC, OCEANO-GRAPHIC,
HYDROLOGICAL, METEOROLOGICAL OR
GEOPHYSICAL INSTRUMENTS AND
APPLIANCES, EXCLUDING COMPASSES;
RANGEFINDERS
2
9015 10 00 Rangefinders u [7.5%] -
2
9015 20 00 - Theodolities and tachymeters u [7.5%] -
(tacheometers)
9015 30 - Levels:
2
9015 30 10 - Dumpy levels or engineer's levels or u [7.5%] -
builder's levels (not automatic) and quick
set levels with or without horizontal
circles
2
9015 30 90 --- Other u [7.5%] -
2
9015 40 00 --- Photogrammetrical surveying instruments u [7.5%] -
and appliances

9015 80 - Other instruments and appliances:

1. Subs. 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)

1
9015 80 10 - Hydrographic instruments u [7.5%] -
1
9015 80 20 --- Meteorological instruments u [7.5%] -
1
9015 80 30 --- Geophysical instruments u [7.5%] -
1
9015 80 90 --- Other u [7.5%] -
1
9015 90 00 --- Parts and accessories kg. [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:
2
9016 00 10 --- Electric balances u [7.5%] -
2
9016 00 20 ---- Other balances u [7.5%] -
2
9016 00 90 --- Parts kg. [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
2
9017 10 00 - Drafting tables and machines, whether or u [10%] -
not automatic
9017 20 - Other drawing, marking-out or
mathematical calculating instruments:
2
9017 20 10 --- Drawing and marking-out instruments u [10%] -
2
9017 20 20 --- Mathematical calculating instruments u [10%] -
2
9017 20 30 - Pantograph u [10%] -
2
9017 20 90 --- Other u [10%] -
9017 30 - Micrometers, calipers and gauges:
2
9017 30 10 ---- Micro-meters and calipers u [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:
1
9017 30 21 ---- Plug u [10%] -
1
9017 30 22 ---- Ring u [10%]
1
9017 30 23 ---- Slip u [10%] -
1
9017 30 29 ---- Other u [10%] -

9017 80 - Other instruments:

1
9017 80 10 --- Measuring rods and tapes and divided u [10%]
scales
1
9017 80 90 --- Other u [10%] -
1
9017 90 00 - Parts and accessories kg. [10%] -
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):
2
9018 11 00 -- Electro-cardiographs u [10%] -
9018 12 --- Ultrasonic scanning apparatus:
2
9018 12 10 --- Linear ultrasound scanner u [10%] -
2
9018 12 90 - Other u [10%] -
2
9018 13 00 - Magnetic resonance imaging apparatus u [10%] -
2
9018 14 00 -- Scientigraphic apparatus u [10%] -
9018 19 -- Other:
2
9018 19 10 -- Electro encephalographs u [10%]
2
9018 19 20 -- Echo cardiograph u [10%]
2
9018 19 90 - Other u [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)

1
9018 20 00 - Ultra-violet or infra-red ray apparatus u [10%] -

-- Syringes, needles, catheters, cannulae

and the like:
1
9018 31 00 -- Syringes, with or without needles u [10%] -

9018 32 --- Tubular metal needles and needles for

sutures:
1
9018 32 10 --- Needles for suture kg. [10%]
1
9018 32 20 --- Hollow needles for injection, aspiration, kg. [10%] -
biopsy and transfusion
1
9018 32 30 --- Hilerio venus fistula needles kg. [10%] -
1
9018 32 90 -- Other kg. [10%] -

9018 39 --- Other:

1
9018 39 10 --- Catheters (for urine, stool) u [10%] -
1
9018 39 20 --- Cardiac catheters u [10%] -
1
9018 39 30 --- Cannulae u [10%] -
1
9018 39 90 - Other u [10%] -

-- Other instruments and appliances, used in

dental sciences:
1
9018 41 00 -- Dental drill engines, whether or not u [10%] -
combined on a single base with other
dental equipment
1
9018 49 00 -- Other u [10%] -

9018 50 - Other ophthalmic instruments and

appliances:
1
9018 50 10 --- Ophthalmoscopes u [10%] -
1
9018 50 20 --- Tonometers u [10%] -
1
9018 50 30 --- Ophthalmic lasers u [10%] -
1
9018 50 90 --- Other u [10%] -

9018 90 --- Other instruments and appliances:

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:

1
9018 90 11 --- Instrument and apparatus for measuring u [10%] -
blood pressure
1
9018 90 12 --- Stethoscopes u [10%] -
1
9018 90 19 --- Other u [10%] -

-- Surgical tools:
1
9018 90 21 --- Bone saws, drills and trephines u [10%] -
1
9018 90 22 --- Knives, scissors and blades u [10%] -
1
9018 90 23 --- Forceps, forcep clamps, clips, needle u [10%] -
holders, introducers, cephalotribe bone
holding and other holding instruments
1
9018 90 24 --- Chisel, gauges, elevators, raspatones, u [10%] -
osteotome, craniotome, bone cutters
1
9018 90 25 --- Retractors, spatulaprobes, hooks dialators, u [10%] -
sounds, mallets
2
[9018 90 29 ---- Other u 10% -

---- Artificial kidney (dialysis) apparatus,

blood transfusion apparatus:

9018 90 31 ---- Artificial kidney (dialysis) apparatus u 10% -

9018 90 32 ---- Blood transfusion apparatus u 10% -]

--- Anesthetic apparatus and instruments,

ENT precision instruments, acupuncture
apparatus, and endoscopes:
1
9018 90 41 --- Anesthetic apparatus and instruments u [10%] -
1
9018 90 42 --- ENT precision instruments u [10%] -
1
9018 90 43 --- Acupuncture apparatus u [10%] -
1
9018 90 44 --- Endoscopes u [10%] -

--- Other:

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)

1
9018 90 91 --- Hilerial or venous shunts u [10%] -
1
9018 90 92 --- Baby incubators u [10%] -
1
9018 90 93 --- Heart-lung machines u [10%] -
1
9018 90 94 --- Defibrillators u [10%] -
1
9018 90 95 --- Fiberscopes u [10%] -
1
9018 90 96 --- Laproscopes u [10%] -
1
9018 90 97 --- Vetrasonic lithotripsy instruments u [10%] -
1
9018 90 98 --- Apparatus for nerve stimulation u [10%] -
1
9018 90 99 --- Other u [10%] -

9019 MECHANO-THERAPY APPLIANCES;

MASSAGE APPARATUS; PSYCHOLOGICAL
APTITUDE-TESTING APPARATUS; OZONE
THERAPY, OXYGEN THERAPY, AEROSOL
THERAPY, ARTIFICIAL RESPIRATION OR
OTHER THERAPEUTIC RESPIRATION
APPARATUS

9019 10 - Mechano-therapy appliances; massage

apparatus; psychological aptitude-testing
apparatus:
1
9019 10 10 --- Mechano-therapy appliances u [10%] -
1
9019 10 20 --- Massage apparatus u [10%] -
1
9019 10 90 --- Other u [10%] -

9019 20 - Ozone therapy, oxygen therapy, aerosol

therapy, artificial respiration or other
therapeutic respiration apparatus:
1
9019 20 10 --- Oxygen therapy apparatus u [10%] -
1
9019 20 90 --- Other u [10%] -
2
9020 00 00 OTHER BREATHING APPLIANCES AND u [10%] -
GAS MASKS, EXCLUDING PROTECTIVE
MASKS HAVING NEITHER MECHANICAL
PARTS NOR REPLACEABLE FILTERS

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
 (1) (2) (3) (4) (5)

9021 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

1
9021 10 00 - Orthopeaedic or fracture appliances u [10%] -

- Artificial teeth and dental fittings:

1
9021 21 00 -- Artificial teeth u [10%] -
1
9021 29 00 -- Other u [10%] -

- Other artificial parts of the body:

1
9021 31 00 -- Artificial joints u [10%] -
1
9021 39 00 -- Other u [10%]
9021 40 - Hearing aids, excluding parts and
accessories:
1
9021 40 10 --- Frequency modulated hearing aid system u [10%] -
used for hearing by handicapped persons
in group situation
1
9021 40 90 --- Other u [10%] -
1
9021 50 00 - Pacemakers for stimulating heart muscles, u [10%] -
excluding parts and accessories
9021 90 - Other:
1
9021 90 10 --- Parts and accessories of hearing aids kg. [10%] -
1
9021 90 90 --- Other kg. [10%] -

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

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:
1
9022 12 00 -- Computed tomography apparatus u [10%] -
1
9022 13 00 -- Other, for dental uses u [10%] -

9022 14 --- Other, for medical, surgical or veterinary -

uses:
1
9022 14 10 --- X-ray generators and apparatus (non- u [10%] -
portable)
1
9022 14 20 --- Portable X-ray machine u [10%] -
1
9022 14 90 --- Other u [10%] -
1
9022 19 00 -- For other uses u [10%] -

- 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:
1
9022 21 00 -- For medical, surgical, dental or veterinary u [10%] -
uses
1
9022 29 00 -- For other uses u [10%] -
1
9022 30 00 - X-ray tubes u [10%] -

9022 90 - Other, including parts and accessories:

1
9022 90 10 --- X-ray valves u [10%] -
1
9022 90 20 --- Radiation generation units u [10%] -
1
9022 90 30 --- Radiation beam delivery units u [10%] -
1
9022 90 40 --- X-ray examination or treatment table, u [10%] -
chairs and the like
1
9022 90 90 --- Other kg. [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) (2) (3) (4) (5)

9023 INSTRUMENTS, APPARATUS AND

MODELS, DESIGNED FOR
DEMONSTRATIONAL PURPOSES (FOR
EXAMPLE, IN EDUCATION OR
EXHIBITIONS), UNSUITABLE FOR OTHER
USES

9023 00 - Instruments, apparatus and models,

designed for demonstrational purposes
(for example, in education or exhibitions),
unsuitable for other uses:
1
9023 00 10 --- Teaching aids u [10%] -
1
9023 00 90 --- Other u [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)
2
9024 10 00 - Machines and appliances for testing u [7.5%] -
metals
9024 80 - Other machines and appliances:
2
9024 80 10 --- For testing textiles, paper and paperboard u [7.5%] -
--- Other:
2
9024 80 91 ---- For testing hardness u [7.5%] -
2
9024 80 99 ---- Other u [7.5%] -
2
9024 90 00 - Parts and accessories Kg. [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)

1
9025 11 10 --- Clinical thermometers u [10%] -
2
9025 11 90 --- Other u [7.5%] -

9025 19 -- Other:
1
9025 19 10 --- Digital thermometers u [10%] -
2
9025 19 20 --- Pyrometers u [7.5%] -
2
9025 19 90 -- Other u [7.5%] -

9025 80 - Other instruments:

2
9025 80 10 --- Hydrometers and similar floating u [7.5%] -
instruments
2
9025 80 20 --- Barometers, not combined with other u [7.5%] -
instruments
2
9025 80 30 --- Lactometer u [7.5%] -
2
9025 80 90 --- Other u [7.5%] -
2
9025 90 00 - Parts and accessories kg. [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 u Free -

9026 10 20 --- Level gauges u Free -

9026 10 90 --- Other u Free -

9026 20 00 - For measuring or checking pressure u Free -

9026 80 - Other instruments or apparatus:

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 u Free -

1
9026 90 00 - Parts and accessories [u] Free -

9027 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

2
9027 10 00 - Gas or smoke analysis apparatus u [10%] -

9027 20 00 - Chromatographs and electrophoresis u Free -

instruments

9027 30 - Spectrometers, spectrophotometers and

spectrographs using optical radiations
(UV, visible, IR):

9027 30 10 --- Spectrometers u Free -

9027 30 20 --- Spectrophotometers u Free -

9027 30 90 --- Other u Free -

3
***

9027 50 - Other instruments and apparatus using

optical radiations (UV, visible, IR):

9027 50 10 --- Photometers u Free -

9027 50 20 --- Refractometers u Free -

9027 50 30 --- Polarimeters u Free -

9027 50 90 --- Other u 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 u Free -

9027 80 20 --- Calorimeters u Free -

9027 80 30 --- Instruments and apparatus for measuring u Free -

the surface or interfocial tension of
liquids

9027 80 40 - Nuclear magnetic resonance instruments u Free

9027 80 90 --- Other u Free -

9027 90 --- Microtomes; parts and accessories:

1
9027 90 10 --- Microtomes, including parts and Kg. [7.5%] -
accessories thereof
1
9027 90 20 --- Printed circuit assemblies for the goods of Kg. [7.5%] -
sub-heading 9027 80
1
9027 90 90 --- Other Kg. [7.5%] -

9028 GAS, LIQUID OR ELECTRICITY SUPPLY

OR PRODUCTION METERS, INCLUDING
CALIBRATING METERS THEREFORE
2
9028 10 00 - Gas meters u [7.5%]
2
9028 20 00 - Liquid meters u [7.5%] -
9028 30 - Electricity meters:
3
9028 30 10 --- For alternating current u [15%] -
4
9028 30 90 --- Other u [10%] -

9028 90 - Parts and accessories:

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)

1
90 28 90 10 --- For electricity meters Kg. [10%] -
2
9028 90 90 --- Other Kg. [7.5%] -

9029 REVOLUTION COUNTERS, PRODUCTION

COUNTERS, TAXIMETERS,
MILEOMETERS, PEDOMETERS AND THE
LIKE; SPEED INDICATORS AND
TACHOMETERS, OTHER THAN THOSE OF
HEADING 9014 OR 9015; STROBOSCOPES

9029 10 - Revolution counters, production counters,

taximeters, mileometers, pedometers and
the like:
3
9029 10 10 --- Taximeters u [10%] -
4
9029 10 90 --- Other u [7.5%] --

9029 20 - Speed indicators and tachometers;

stroboscopes:
4
9029 20 10 --- Tachometers, non-electrical u [7.5%] -
4
9029 20 20 --- Speedometers, non-electrical u [7.5%] -
4
9029 20 30 --- Stroboscopes u [7.5%] -
4
9029 20 90 --- Other u [7.5%] -
4
9029 90 00 - Parts and accessories Kg. [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

5
9030 10 00 - Instruments and apparatus for measuring u [7.5%] -
or detecting ionising radiations

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
 (1) (2) (3) (4) (5)

1 2
[9030 20 00 -- Oscilloscopes and oscillographs u [7.5%] -

-- Other instruments and apparatus, for

measuring or checking voltage, current,
resistance or power:
3
9030 31 00 -- Multimeters without a recording device u [10%] -
2
9030 32 00 -- Multimeters with a recording device u [7.5%] -

9030 33v -- Other, without a recording device:

2
9030 33 10 -- Ammeters, volt meters and watt meters u [7.5%] -
2
9030 33 20 -- Spectrum resistance meters u [7.5%] -
2
9030 33 30 -- Capacitance meter u [7.5%] -
2
9030 33 40 -- Frequency measuring apparatus u [7.5%] -
2
9030 33 50 -- Megar meters u [7.5%] -
2
9030 33 90 -- Other u [7.5%] -
2
9030 39 00 -- Other, with a recording device u [7.5%] -]

9030 40 00 - Other instruments and apparatus, u Free -

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 u Free

wafers or devices
4 2
[9030 84 -- Other, with a recording device u [7.5%] -
00]

9030 89 -- Other:
2
9030 89 10 --- Scintillator counters u [7.5%] -
2
9030 89 20 --- Vectroscope u [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)

1
9030 89 90 --- Other u [7.5%] -

9030 90 - Parts and accessories:

2
9030 90 10 --- Of meters and counters kg. [10%] -
1
9030 90 90 --- Other kg. [7.5%] -
9031 MEASURING OR CHECKING
INSTRUMENTS, APPLIANCES AND
MACHINES, NOT SPECIFIED OR
INCLUDED ELSEWHERE IN THIS
CHAPTER; PROFILE PROJECTORS
3 4
9031 10 00 - Machines for balancing mechanical parts [u] [7.5%] -
3 4
9031 20 00 - Test benches [u] [7.5%] -
5
***
- Other optical instruments and appliances:
3
9031 41 00 -- For inspecting semiconductor wafers, or [u] Free -
devices or for inspecting photo-masks or
reticles used in manufacturing
semiconductor devices
3 4
9031 49 00 -- Other [u] [7.5%]
6
9031 80 00 - Other instruments, appliances and u [15%] -
machines
3 4
9031 90 00 - Parts and accessories [u] [7.5%] -
9032 AUTOMATIC REGULATING OR
CONTROLLING INSTRUMENTS AND
APPARATUS
9032 10 - Thermostats:
7
9032 10 10 --- For refrigerating and air-conditioning u [7.5%] -
appliances and machinery

1. Subs. 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)

1
9032 10 90 --- Other u [7.5%]

9032 20 - Manostats:
1
9032 20 10 --- For refrigerating and air-conditioning u [7.5%]
appliances and machinery
1
9032 20 90 --- Other u [7.5%] -

- Other instruments and apparatus:

1
9032 81 00 -- Hydraulic or pneumatic u [7.5%] -

9032 89 -- Other:
2
9032 89 10 --- Electronic automatic regulators u [15%] -
2
9032 89 90 --- Other u [15%] -
1
9032 90 00 - Parts and accessories kg. [7.5%] -
3
9033 00 00 PARTS AND ACCESSORIES (NOT kg. [7.5%] -
SPECIFIED OR INCLUDED ELSEWHERE IN
THIS CHAPTER) FOR MACHINES,
APPLIANCES, INSTRUMENTS OR
APPARATUS OF CHAPTER 90

1. Subs. 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) (2) (3) (4) (5)

9101 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) (3) (4) (5)
1
9101 11 00 -- With mechanical display only u [20%] -
2
***
1
9101 19 00 -- Other u [20%] -

- Other wrist-watches, whether or

not incorporating a stop-watch
facility:
1
9101 21 00 -- With automatic winding u [20%] -
1
9101 29 00 -- Other u [20%] -

- Other:

9101 91 -- Electrically operated:

1
9101 91 10 --- Pocket watches u [20%] -
1
9101 91 20 --- Stop watches u [20%] -
1
9101 91 90 --- Other u [20%] -

9101 99 -- Other:
1
9101 99 10 --- Pocket watches u [20%] -
1
9101 99 20 --- Stop watches u [20%] -
1
9101 99 90 --- Other u [20%] -

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:
1
9102 11 00 -- With mechanical display only u [20%] -
1
9102 12 00 -- With opto-electronic display only u [20%] -
1
9102 19 00 -- Other u [20%] -

- Other wrist-watches, whether or

not incorporating a stop-watch
facility:

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)
1
9102 21 00 -- With automatic winding u [20%] -
1
9102 29 00 -- Other u [20%] -

- Other:

9102 91 -- Electrically operated:

1
9102 91 10 --- Pocket watches u [20%] -
1
9102 91 20 --- Stop watches u [20%] -
1
9102 91 90 --- Other u [20%] -

9102 99 -- Other:
1
9102 99 10 --- Pocket watches u [20%] -
1
9102 99 20 --- Stop watches u [20%] -
1
9102 99 90 --- Other u [20%] -

9103 CLOCKS WITH WATCH

MOVEMENTS, EXCLUDING
CLOCKS OF HEADING 9104

1
9103 10 00 - Electrically operated u [20%] -
1
9103 90 00 - Other u [20%] -
2
9104 00 00 INSTRUMENT PANEL CLOCKS u [15%] -
AND CLOCKS OF A SIMILAR
TYPE FOR VEHICLES, AIRCRAFT,
SPACECRAFT OR VESSELS

9105 OTHER CLOCKS

- Alarm clocks:
1
9105 11 00 -- Electrically operated u [20%] -
1
9105 19 00 -- Other u [20%] -
- Wall clocks:
1
9105 21 00 -- Electrically operated u [20%] -
1
9105 29 00 -- Other u [20%] -
- Other:
1
9105 91 00 -- Battery accumulator or mains u [20%] -
powered

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:
1
9105 99 10 --- Time pieces u [20%] -
1
9105 99 90 --- Other u [20%] -

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)

2
9106 10 00 - Time-registers; time-recorders u [20%] -
3
***
2
9106 90 00 - Other u [10%] -
2
9107 00 00 TIME SWITCHES WITH CLOCK u [10%] -
OR WATCH MOVEMENT OR WITH
SYNCHRONOUS MOTOR

9108 WATCH MOVEMENTS,

COMPLETE AND ASSEMBLED

- Electrically operated:
2
9108 11 00 -- With mechanical display only or u [10%] -
with a device to which a
mechanical display can be
incorporated
2
9108 12 00 -- With opto-electronic display only u [10%] -
2
9108 19 00 -- Other u [10%] -
2
9108 20 00 - With automatic winding u [10%] -
2
9108 90 00 - Other u [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 u 10% -

9109 10 90 --- Other u 10% -]

2
9109 90 00 - Other u [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:
2
9110 11 00 -- Complete movements, u [10%] -
unassembled or partly assembled
(movement sets)
3 2
9110 12 00 -- Incomplete movements, [u] [10%] -
assembled
3 2
9110 19 00 -- Rough movements [u] [10%] -
3 2
9110 90 00 - Other [u] [10%] -

9111 WATCH CASES AND PARTS

THEREOF

2
9111 10 00 - Cases of precious metal or of u [10%] -
metal clad with precious metal
2
9111 20 00 - Cases of base metal, whether or u [10%] -
not gold- or silver-plated
2
9111 80 00 - Other cases u [10%] -
2
9111 90 00 - Parts kg. [10%] -

9112 CLOCK CASES AND CASES OF A

SIMILAR TYPE FOR OTHER
GOODS OF THIS CHAPTER, AND
PARTS THEREOF

2
9112 20 00 - Cases u [10%] -
2
9112 90 00 - Parts kg. [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) (2) (3) (4) (5)
9113 WATCH STRAPS, WATCH BANDS
AND WATCH BRACELETS, AND
PARTS THEREOF
1 2
9113 10 00 - Of precious metal or of metal clad [u] [10%] -
with precious metal
9113 20 - Of base metal, whether or not
gold- or silver plated:
2
9113 20 10 --- Parts kg. [10%] -
2
9113 20 90 --- Other kg. [10%] -
9113 90 - Other:
2
9113 90 10 --- Parts kg. [10%] -
2
9113 90 90 --- Other kg. [10%] -
9114 OTHER CLOCK OR WATCH
PARTS

9114 10 - Springs, including hair-springs:

2
9114 10 10 --- For watches kg. [10%] -
2
9114 10 20 --- For clocks kg. [10%] -
3
***
9114 30 - Dials:
9114 30 10 --- For watches kg. 2[10%] -
9114 30 20 --- For clocks kg. 2[10%] -
9114 40 - Plates and bridges:
2
9114 40 10 --- For watches kg. [10%] -
2
9114 40 20 --- For clocks kg. [10%] -
4
[9114 90 - Other:
9114 90 30 --- Jewels kg. 10% -
9114 90 91 --- For watches kg. 10% -
9114 90 92 --- For clocks kg. 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 Description of goods Unit Rate of duty
Item
Std. Prefnl.
Areas
(1) (2) (3) (4) (5)
9201 PIANOS, INCLUDING AUTOMATIC
PIANOS; HARPSI-CHORDS AND OTHER
KEYBOARD STRINGED INSTRUMENTS
2
9201 10 00 - Upright pianos u [10%] -
2
9201 20 00 - Grand pianos u [10%] -
2
9201 90 00 - Other u [10%] -
9202 OTHER STRING MUSICAL
INSTRUMENTS (FOR EXAMPLE,
GUITARS, VIOLINS, HARPS)
2
9202 10 00 - Played with a bow u [10%] -
2
9202 90 00 - Other u [10%] -

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) (2) (3) (4) (5)
1
***
2
9205 [WIND MUSICAL INSTRUMENTS (FOR
EXAMPLE, KEYBOARD PIPE ORGANS,
ACCORDIONS, CLARINETS, TRUMPETS,
BAGPIPES ) OTHER THAN FAIRGROUND
ORGANS AND MECHANICAL STREET
ORGANS]
3
9205 10 00 - Brass-wind instruments u [10%] -

9205 90 - Other:
3
9205 90 10 --- Flutes u [10%] -
3
9205 90 20 --- Clarinets u [10%] -
3
9205 90 90 --- Other u [10%] -
3
9206 00 00 PERCUSSION MUSICAL INSTRUMENTS u [10%] -
(FOR EXAMPLE, DRUMS, XYLOPHONES,
CYMBOLS, CASTANETS, MARACAS)

9207 MUSICAL INSTRUMENTS, THE SOUND

OF WHICH IS PRODUCED, OR MUST BE
AMPLIFIED, ELECTRICALLY (FOR
EXAMPLE, ORGANS, GUITARS,
ACCORDIONS)
3
9207 10 00 - Keyboard instruments, other than ac- u [10%] -
cordions
3
9207 90 00 - Other u [10%] -
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
3
9208 10 00 - Musical boxes u [10%] -
4 3
[9208 90 - Other u [10%] -
00]

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) (2) (3) (4) (5)

9209 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
1
***
2
9209 30 00 - Musical instrument strings kg. [10%] -

- Other:
2
9209 91 00 -- Parts and accessories for pianos kg. [10%] -
2
9209 92 00 -- Parts and accessories for the musical in- kg. [10%] -
struments of heading 9202
1
***
2
9209 94 00 -- Parts and accessories for the musical in- kg. [10%] -
struments of heading 9207
2
9209 99 00 -- Other kg. [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

Std. Prefnl.
Areas

(1) (2) (3) (4) (5)

9301 MILITARY WEAPONS, OTHER THAN

REVOLVERS, PISTOLS AND THE ARMS OF
HEADING 9307
1
- ***
2
[9301 10 - Artillery weapons (for example, guns,
howitzers and mortars):

9301 10 10 --- Self propelled u 10% -

9301 10 90 --- Other u 10% -]

3
9301 20 00 - Rocket launchers; flame-throwers; grenade u [10%] -
launchers; torpedo tubes and similar
projectors
3
9301 90 00 - Other u [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) (3) (4) (5)
1
9302 00 00 REVOLVERS AND PISTOLS, OTHER THAN u [10%] -
THOSE OF HEADING 9303 OR 9304

9303 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)
1
9303 10 00 - Muzzle-loading firearms u [10%] -
1
9303 20 00 - Other sporting, hunting or target-shooting u [10%] -
shotguns, including combination shotgun-
rifles
1
9303 30 00 - Other sporting, hunting or target-shooting u [10%] -
rifles
1
9303 90 00 - Other u [10%] -
1
9304 00 00 OTHER ARMS (FOR EXAMPLE, SPRING, AIR u [10%] -
OR GAS GUNS AND PISTOLS,
TRUNCHEONS), EXCLUDING THOSE OF
HEADING 9307

9305 PARTS AND ACCESSORIES OF ARTICLES

OF HEADINGS 9301 TO 9304
2
[9305 10 00 - Of revolvers or pistols kg. 10% -

9305 20 - Of shotguns or rifles of heading 9303:

9305 20 10 --- Shotgun barrels kg. 10% -

9305 20 90 --- Other kg. 10% -]

1
9305 91 00 -- Of military weapons of heading 9301 kg. [10%] -
1
9305 99 00 -- Other kg. [10%] -

9306 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

1. Subs. by Act 22 of 2007, s. 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) (2) (3) (4) (5)
1
***

- Shotgun cartridges and parts thereof; air

gun pellets:
2
9306 21 00 -- Cartridges kg. [10%] -

9306 29 00 -- Other kg. 2[10%] -

2
9306 30 00 - Other cartridges and parts thereof u [10%] -
2
9306 90 00 - Other u [10%] -
2
9307 00 00 SWORDS, CUT LASSES, BAYONETS, LANCES u [10%] -
AND SIMILAR ARMS AND PARTS THEREOF
AND SCABBARDS AND SHEATHS
THEREFORE

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
NOTES
1. This Chapter does not cover:
(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 Description of goods Unit Rate of duty

Item

Std. Prefnl.
Areas

(1) (2) (3) (4) (5)

9401 SEATS (OTHER THAN THOSE OF

HEADING 9402), WHETHER OR NOT
CONVERTIBLE INTO BEDS, AND PARTS
THEREOF
2
9401 10 00 - Seats of a kind used for aircraft u [25%] -
2
9401 20 00 - Seats of a kind used for motor vehicles u [25%]
2
9401 30 00 - Swivel seats and variable height u [25%] -
adjustment
2
-- Seats other than garden seats or camping u [25%] -
9401 40 00 equipment, convertible into beds
3
[- Seats of cane, osier, bamboo or similar
materials:
4 2
[9401 52 00 -- Of bamboo u [25%] -
2
9401 53 00 -- Of rattan u [25%] -]
2
9401 59 00 -- Other u [25%] -]
- Other seats, with wooden frames:
2
9401 61 00 Upholstered u [25%] -
2
9401 69 00 Other u [25%] -

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)
1
9401 71 00 Upholstered u [25%] -
1
9401 79 00 Other u [25%] -
1
9401 80 00 Other seats u [25%] -
1
9401 90 00 Parts kg. [25%] -

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:
2
9402 10 10 --- Dentists' chairs and parts thereof u [10%] -
2
9402 10 90 --- Other u [10%] -

9402 90 - Other:
2
9402 90 20 --- Parts u [10%] -
2
9402 90 90 --- Other u [10%] -

9403 OTHER FURNITURE AND PARTS

THEREOF

9403 10 - Metal furniture of a kind used in offices:

3
9403 10 10 --- Of steel kg. [25%] -
3
9403 10 90 --- Other kg. [25%] -

9403 20 - Other metal furniture:

3
9403 20 10 --- Of steel kg. [25%] -
3
9403 20 90 --- Other kg. [25%] -

9403 30 - Wooden furniture of a kind used in offices:

3
9403 30 10 --- Cabinetware kg. [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) (3) (4) (5)
1
9403 30 90 --- Other kg. [25%] -
1
9403 40 00 - Wooden furniture of a kind used in the kg. [25%] -
kitchen
9403 50 - Wooden furniture of a kind used in the
bed room:
1
9403 50 10 --- Bed stead kg. [25%] -
1
9403 50 90 --- Other kg. [25%] -
1
9403 60 00 - Other wooden furniture kg. [25%] -
1
9403 70 00 - Furniture of plastics kg. [25%] -
2
[-- Furniture of other materials, including
cane, osier, bamboo or similar materials
:
3
[9401 82 00 - Of bamboo u 10 % -
9401 83 00 --- Of rattan u 10 % -]
4
9403 89 00 --- Other u [20%] -]
4
9403 90 00 --- Parts kg. [20%] -
9404 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
1
9404 10 00 - Mattress supports kg [25%] -
- Mattresses:
9404 21 -- Of cellular rubber or plastics, whether
or not covered
1
9404 21 10 --- Of rubber u [25%] -
1
9404 21 90 --- Of plastic u [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, 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:

1
9404 29 10 --- Spring interior u [25%]
2 1
[9404 29 10 --- Of Rubberised coir with or without u [25%] -]
combination of other materials, whether
or not with metallic springs.
1
9404 29 90 --- Other u [25%] -
9404 30 - Sleeping bags:
1
9404 30 10 --- Filled with feathers or down u [25%] -
9404 90 - Other:
--- Quilts:
1
9404 90 11 --- Filled with feathers or down u [25%] -
1
9404 90 19 --- Other u [25%] -
Other:
1
9404 90 91 Filled with feathers or down Kg. [25%] -
1
9404 90 99 Other Kg. [25%] -
9405 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

9405 10 - Chandeliers and other electric ceiling or

wall lighting fittings, excluding those of
a kind used for lighting public open
spaces or thorough fares:
1
9405 10 10 Hanging lamps, complete fittings u [25%]
1
9405 10 20 Wall lamps u [25%]
1
9405 10 90 Other u [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)
1
9405 20 10 --- Table lamps, complete fittings u [25%] -
1
9405 20 90 --- Other u [25%] -
1
9405 30 00 - Lighting sets of a kind used for u [25%] -
Christmas trees

9405 40 - Other electric lamps and lighting fittings:

1
9405 40 10 --- Searchlights and sport lights u [25%] -
1
9405 40 90 --- Other u [25%] -
9405 50 - Non-electrical lamps and lighting fittings: u -
1
[25%]
1
9405 50 10 - Hurricane lanterns u [25%] -
1
9405 50 20 --- Miner's safety lamps u [25%] -
- Oil pressure lamps:
1
9405 50 31 --- Kerosene pressure lanterns u [25%] -
1
9405 50 39 --- Other u [25%] -
1
9405 50 40 --- Solar lanterns or lamps u [25%] -
- Other oil lamps:
1
9405 50 51 --- Metal u [25%] -
1
9405 50 59 ---- Other u [25%] -
9405 60 - Illuminated signs, illuminated name-plates
and the like:
1
9405 60 10 --- Of plastic Kg. [25%] -
1
9405 60 90 --- Of other materials Kg. [25%] --
- Parts:
1
9405 91 00 -- Of glass Kg. [25%] -
1
9405 92 00 -- Of plastics Kg. [25%] -
1
9405 99 00 -- Other Kg. [25%] -
2
[9406 PREFABRICATED BUILDINGS

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 u 10% -

9406 10 30 --- Silos for storing ensilage u 10% -

9406 10 90 --- Other u 10% -

9406 90 - Other:

9406 90 10 --- Green-houses u 10% -

9406 90 20 --- For cold storage u 10% -

9406 90 30 --- Silos for storing ensilage u 10% -

9406 90 90 --- Other u 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).]
1
[SUB-HEADING NOTE
Sub-heading 9504 50 covers:
(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
Std. Prefnl.
Areas
(1) (2) (3) (4) (5)
2
***
3
[9503 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 -- 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:
4
9503 00 10 -- Of wood u [60%] --
4
9503 00 20 -- Of metal u [60%] --
4
9503 00 30 -- Of plastics u [60%] --
4
503 00 90 -- Other u [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)

1
9504 [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
2
***
3 4
[9504 20 00 -- Articles and accessories for billiards of all kinds u [20%] --]
5 4
[9504 30 00 - Other games, operated by coins, banknotes, u [20%] -]
bank cards, tokens or by any other means of
payment, other than automatic bowling alley
equipment
4
9504 30 10 -- Carom board, with or without coins and strikers u [20%] --
4
9504 30 90 -- Other u [20%] -]
4
9504 40 00 - Playing cards u [20%] -
6 4
[9504 50 00 - Video game consoles and machines, other than u [20%] -]
those of sub-heading 9504 30
9504 90 - Other:
4
9504 90 10 --- Chess set, all types u [20%] -
6 4
[9504 90 20 --- Carrom board, with or without coins and u [20%] -]
strikers
4
9504 90 90 --- Other u [20%] -
9505 FESTIVE, CARNIVAL OR OTHER
ENTERTAINMENT ARTICLES, INCLUDING
CONJURING TRICKS AND NOVELTY JOKES
7
9505 10 00 - Articles for Christmas festivities kg. [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) (2) (3) (4) (5)
9505 90 - Other:
1
9505 90 10 --- Magical equipments kg. [20%] -
2
9505 90 90 --- Other kg. [20%] -
9506 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:

3
9506 11 00 -- Skis u [20%] -
3
9506 12 00 -- Ski-fastenings (ski-bindings) kg. [20%] -
3
9506 19 00 -- Other kg. [20%] -
- Water-skis, surf-boards, sailboards and other
water-sport equipment:
3
9506 21 00 -- Sailboards u [20%] -
3
9506 29 00 -- Other u [20%] -
- Golf clubs and other golf equipment:
3
9506 31 00 -- Clubs, complete u [20%] -
3
9506 32 00 -- Balls u [20%] -
3
9506 39 00 -- Other kg. [20%] -
3
9506 40 00 - Articles and equipment for table-tennis u [20%] -
- Tennis, badminton or similar rackets, whether
or not strung:
3
9506 51 00 -- Lawn-tennis rackets, whether or not strung u [20%] -
9506 59 -- Other:
3
9506 59 10 --- Squash or racket ball badminton rackets, u [20%] -
whether or not strung
3
9506 59 90 --- Other u [20%] -

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)
- Balls, other than golf balls and table-tennis
balls:
1
9506 61 00 -- Lawn-tennis balls u [20%] -
9506 62 -- Inflatable:

1
9506 62 10 --- Football u [20%] -
1
9506 62 20 --- Volley ball u [20%] -
1
9506 62 30 --- Basket ball u [20%] -
1
9506 62 90 --- Other u [20%] -

9506 69 -- Other:

1
9506 69 10 --- Hockey ball u [20%] -
1
9506 69 20 --- Cricket ball u [20%] -
1
9506 69 30 --- Golf ball u [20%] -
1
9506 69 40 --- Rugby ball u [20%] -
1
9506 69 90 --- Other u [20%] -
1
9506 70 00 - Ice skates and roller skates, including skating u [20%] -
boots with skates attached

- Other:

9506 91 -- Articles and equipment for general physical

exercise, gymnastics or athletics:
1
9506 91 10 --- Boxing equipment kg. [20%] -
1
9506 91 90 --- Other kg. [20%] -

9506 99 -- Other:

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)
1
9506 99 10 --- Badminton shuttle cocks u [20%] -
1
9506 99 20 --- Leg pads and bats for cricket u [20%] -
1
9506 99 30 --- Shoulder pads for football u [20%] -
1
9506 99 40 --- Hockey sticks and blades u [20%] -
1
9506 99 50 --- Polo sticks including blades, shafts and heads u [20%] -
1
9506 99 60 --- Sports net u [20%] -
1
9506 99 70 --- Tennis and badminton racket pressures u [20%] -
1
9506 99 80 --- Shin-guards and elbow or shoulders pads u [20%] -
excluding those for football; waist, thigh and
hip protective equipment
1
9506 99 90 --- Other u [20%] -
9507 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
1
9507 10 00 - Fishing rods u [20%] -
1
9507 20 00 - Fish-hooks, whether or not snelled kg. [20%] -
1
9507 30 00 - Fishing reels u [20%] -
9507 90 - Other:
1
9507 90 10 --- Fish landing and butterfly nets u [20%] -
1
9507 90 90 --- Other u [20%] -
9508 ROUNDABOUTS, SWINGS, SHOOTING
GALLERIES AND OTHER FAIRGROUND
AMUSEMENTS; TRAVELLING CIRCUSES,
TRAVELLING MENAGERIES AND TRAVELLING
THEATRES
1
9508 10 00 - Travelling circuses and travelling menageries kg. [20%] -
1
9508 90 00 - Other kg. [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

Std. Prefnl.
Areas

(1) (2) (3) (4) (5)

9601 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)

1
9601 10 00 - Worked ivory and articles of ivory kg. [10%] -

9601 90 - Other:
1
9601 90 10 --- Worked tortoise-shell and articles kg. [10%] -
thereof
1
9601 90 20 --- Worked mother-of-pearl and articles kg. [10%] -
thereof
1
9601 90 30 --- Worked bone (excluding whale bone) kg. [10%] -
and articles thereof
1
9601 90 40 --- Worked horn, coral and other animal kg. [10%] -
carving material and articles thereof
1
9601 90 90 --- Other kg. [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. 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 - 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
9602 00 10 --- Worked vegetable carving material and kg. [10%] -
articles thereof
1
9602 00 20 --- Moulded or carved articles of wax, stearin, kg. [10%] -
natural gums and resins and other moulded
or carved articles
1
9602 00 30 --- Gelatin capsules, empty kg. [10%] -
1
9602 00 40 --- Other articles of unhardened gelatin kg. [10%] -
1
9602 00 90 --- Other kg. [10%] -

9603 BROOMS, BRUSHES (INCLUDING BRUSHES

CONSTITUTING PARTS OF MACHINES, APP-
LIANCES OR VEHICLES), HAND-OPERATED
MECH-ANICAL FLOOR SWEEPERS, NOT
MOTORISED, MOPS AND FEATHER
DUSTERS; PREPARED KNOTS AND TUFTS
FOR BROOM OR BRUSH MAKING; PAINT
PADS AND ROLLERS; SQUEEGEES (OTHER
THAN ROLLER SQUEEGEES)
2
9603 10 00 - Brooms and brushes, consisting of twigs or u [20%] -
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:
2
9603 21 00 -- Tooth brushes including dental-plate u [20%] -
brushes
2
9603 29 00 -- Other u [20%] -

9603 30 - 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
 (1) (2) (3) (4) (5)
1
9603 30 10 --- Artist brushes u [20%] -
1
9603 30 20 --- Brushes for the application of cosmetics u [20%] -
1
9603 30 90 --- Other u [20%] -

9603 40 - Paint, distemper, varnish or similar brushes

(other than brushes of sub-heading 9603
30); paint pads and rollers:
1
9603 40 10 --- Paint, distemper, varnish or similar brushes u [20%] -
(other than brushes of sub-heading 9603
30);
1
9603 40 20 --- Paint pads and rollers u [20%] -
1
9603 50 00 - Other brushes constituting parts of u [20%] -
machines, appliances or vehicles
1
9603 90 00 - Other u [20%] -
2
9604 00 00 HAND SIEVES AND HAND RIDDLES u [20%] -

9605 TRAVEL SETS FOR PERSONAL TOILET,

SEWING OR SHOE OR CLOTHES CLEANING

9605 00 - Travel sets for personal toilet, sewing or

shoe or clothes cleaning:
3
9605 00 10 --- For personal toilet u [10%] -
3
9605 00 90 --- Other u [10%] -

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 :
3
9606 10 10 --- Press-fasteners, snap-fasteners and press- kg. [10%] -
studs
3
9606 10 20 --- Parts kg. [10%] -

- Buttons:
3
9606 21 00 -- Of plastics, not covered with textile kg. [10%] -
material

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
 (1) (2) (3) (4) (5)
1
9606 22 00 -- Of base metals, not covered with textile kg. [10%] -
material

9606 29 -- Other:
1
9606 29 10 --- Button of coconut shell or wood kg. [10%] -
1
9606 29 90 --- Other kg. [10%] -

9606 30 - Button moulds and other parts of buttons;

button blanks:
1
9606 30 10 --- Button blanks kg. [10%] -
1
9606 30 90 --- Other kg. [10%] -

9607 SLIDE FASTENERS AND PARTS THEREOF

- Slide fasteners:

9607 11 -- Fitted with chain scoops of base metal:

1
9607 11 10 --- Zip fasteners kg. [10%] -
1
9607 11 90 --- Other kg. [10%] -

9607 19 -- Other:
1
9607 19 10 --- Zip fasteners kg. [10%] -
1
9607 19 90 --- Other kg. [10%] -
1
9607 20 00 - Parts kg. [10%] -

9608 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 u 10% -
above c.i.f. per unit)

9608 10 12 ---- Ball point pens with body or cap of u 10% -

precious metal or rolled precious metal

9608 10 19 ---- Other u 10% -

--- Other:

9608 10 91 ---- High value ball point pens (US $ 100 and u 10% -
above c.i.f. per unit)

9608 10 92 ---- Ball point pens with body or cap of u 10% -

precious metal or rolled precious metal

9608 10 99 ---- Other u 10% -]

1
[9608 20 00 - Felt tipped and other porous-tipped pens u 10% -
and markers

9608 30 -- - - Fountain pens, stylograph pens and other

pens: Fountain pens

9608 30 11 ---- High value fountain pens (US $ 100 and u 10% -
above c.i.f. per unit)

9608 30 12 ---- With body or cap of precious metal or u 10% -

rolled precious metal

9608 30 19 - - - -- - - Other Stylograph pens: u 10% -

9608 30 21 ---- High value pens (US $ 100 and above c.i.f. u 10% -
per unit)

9608 30 22 ---- With body or cap of precious metal or u 10% -

rolled precious metal

9608 30 29 ------- Other Other: u 10% -

9608 30 91 ---- High value pens (US $ 100 and above c.i.f. u 10% -
per unit)

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 u 10% -

rolled precious metal

9608 30 99 ---- Other u 10% -]

1
9608 40 00 - Propelling or sliding pencils u [10%] -
1
9608 50 00 - Sets of articles from two or more of the u [10%] -
foregoing sub-headings

9608 60 - Refills for ball point pens, comprising the

ball point and ink-reservoir:
1
9608 60 10 --- With liquid ink (for rolling ball-pen) u [10%] -
1
9608 60 90 --- Other u [10%] -

- Other:

9608 91 -- Pen nibs and nib points:

1
9608 91 10 --- Nib points for pen u [10%] -
1
9608 91 20 --- Nibs of wool felt or plastics for use in the u [10%] -
manufacture of porous tip pen or markers
1
9608 91 30 --- Other pen nibs u [10%] -
--- Other:
1
9608 91 91 ---- Of metal u [10%] -
1
9608 91 99 ---- Other u [10%] -
9608 99 -- Other:
1
9608 99 10 --- Pen holders, pencil holders and similar kg. [10%] -
holders
1
9608 99 90 --- Other kg. [10%] -
9609 PENCILS (OTHER THAN PENCILS OF
HEADING 9608 ), CRAYONS, PENCIL LEADS,
PASTELS, DRAWING CHARCOALS,
WRITING OR DRAWING CHALKS AND
TAILORS’ CHALKS
1
9609 10 00 - Pencils and crayons, with leads encased in a kg. [10%] -
rigid sheath
1
9609 20 00 - Pencil leads, black or coloured kg. [10%] -

9609 90 - Other:

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
(1) (2) (3) (4) (5)
1
9609 90 10 --- Slate pencils kg. [10%] -
1
9609 90 20 --- Other pencils kg. [10%] -
1
9609 90 30 --- Pastels, drawing charcoals and writing or kg. [10%] -
drawing chalks and tailors chalks
1
9609 90 90 --- Other kg. [10%] -
1
9610 00 00 SLATES AND BOARDS, WITH WRITING OR kg. [10%] -
DRAWING SURFACES, WHETHER OR NOT
FRAMED

2
9611 00 00 DATE, SEALING OR NUMBERING STAMPS, kg. [20%] -
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

9612 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

9612 10 - Ribbons:
2
9612 10 10 --- Computer printer ribbon u [10%] -
2
9612 10 20 --- Ribbon for typewriters, other than u [10%] -
electronic and similar machines
2
9612 10 30 --- Ribbon for electronic typewriter u [10%] -
2
9612 10 90 --- Other u [10%] -
2
9612 20 00 - Ink-pads u [10%] -

9613 CIGARETTE LIGHTERS AND OTHER

LIGHTERS, WHETHER OR NOT
MECHANICAL OR ELECTRICAL, AND
PARTS THEREOF OTHER THAN FLINTS
AND WICKS
3
9613 10 00 - Pocket lighters, gas fuelled, non-refillable u [20%] -
3
9613 20 00 - Pocket lighters, gas fuelled, refillable u [20%] -

9613 80 - Other lighters:

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) (2) (3) (4) (5)
1
9613 80 10 --- Electronic u [20%] -
1
9613 80 90 --- Other u [20%] -
1
9613 90 00 - Parts u [20%] -
2 3
[9614 00 00 SMOKING PIPES (INCLUDING PIPE BOWLS) u [10%] --]
AND CIGAR OR CIGARETTE HOLDERS AND
PARTS THEREOF

9615 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:

4
9615 11 00 -- Of hard rubber or plastics kg. [20%] -
4
9615 19 00 -- Other kg. [20%] -
4
9615 90 00 - Other kg. [20%] -
9616 SCENT SPRAYS AND SIMILAR TOILET
SPRAYS, AND MOUNTS AND HEADS
THEREFORE; POWDER-PUFFS AND PADS
FOR THE APPLICATION OF COSMETICS OR
TOILET PREPARATIONS

9616 10 - Scent sprays and similar toilet sprays, and

mounts and heads therefore:
5
9616 10 10 --- Scent sprays and similar toilet sprays kg. [20%] -
5
9616 10 20 --- Mounts and heads kg. [20%] -
5
9616 20 00 - Powder-puffs and pads for the application kg. [20%] -
of cosmetics or toilet preparations
9617 VACUUM FLASKS AND OTHER VACUUM
VESSELS, COMPLETE WITH CASES; PARTS
THEREOF OTHER THAN GLASS INNERS

9617 00 - 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) (3) (4) (5)
1
9617 00 11 ---- Vacuum flasks having a capacity not kg. [20%] -
exceeding 0.75 l
1
9617 00 12 ---- Vacuum flasks having a capacity exceeding kg. [20%] -
0.75 l
1
9617 00 13 ---- Casserol and other vacuum containers kg. [20%] -
1
9617 00 19 ---- Other kg. [20%] -
1
9617 00 90 --- Parts (other than glass inners) kg. [20%] -
2
9618 00 00 TAILORS’ DUMMIES AND OTHER LAY kg. [10%] -
FIGURES; AUTOMATA AND OTHER
ANIMATED DISPLAYS, USED FOR SHOP
WINDOW DRESSING
3
[9619 SANITARY TOWELS (PADS) AND TAMPONS,
NAPKINS AND NAPKIN LINERS FOR BABIES
AND SIMILAR ARTICLES, OF ANY
MATERIAL

9619 00 - Sanitary towels (pads) and tampons,

napkins and napkin liners for babies and
similar articles, of any material:

9619 00 10 --- Sanitary towels (pads) or sanitary napkins kg. 10% -

9619 00 20 --- Tampons kg. 10% -

9619 00 30 --- Napkins and napkin liners for babies kg. 10% -

9619 00 40 --- Clinical diapers kg. 10% -

9619 00 90 --- Other kg. 10% -]

4
[9620 00 00 - Monopods, bipods, tripods and similar kg. 10% -]
articles

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 Description of goods Unit Rate of duty

Item
Std. Prefnl.
Areas
(1) (2) (3) (4) (5)

9701 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) (2) (3) (4) (5)
9701 10 - Paintings, drawings and pastels:
1
9701 10 10 - Madhubani paintings (on textiles) u [10%] ---
1
9701 10 20 --- Kalamkari paintings (on textiles) u [10%] -
1
9701 10 30 --- Rajasthani paintings (on textiles) u [10%] -
1
9701 10 90 --- Other u [10%] -
9701 90 - Other:
1
9701 90 91 ---- Domestic articles of wood (hand kg. [10%] -
decorated )
1
9701 90 92 ---- Restaurant decoration of plastics kg. [10%] -
1
9701 90 99 ---- Other kg. [10%] -
1
9702 00 00 ORIGINAL ENGRAVINGS, PRINTS AND kg. [10%] -
LITHOGRAPHS

9703 ORIGINAL SCULPTURES AND STATUARY,

IN ANY MATERIAL

9703 00 - Original sculptures and statuary, in any

material:
1
9703 00 10 --- Original sculptures and statuary, in metal u [10%] -
1
9703 00 20 --- Original sculptures and statuary, in stone u [10%] -
1
9703 00 90 --- Original sculptures and statuary, in other u [10%] -
materials
9704 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 - Postage or revenue stamps, stamp-post kg. Free -

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 kg. Free -
9704 00 20 --- Used or unused first-day covers for kg. Free -
philatelists

9704 00 90 --- Other kg. Free -

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) (2) (3) (4) (5)
9705 COLLECTIONS AND COLLECTORS'
PIECES OF ZOOLOGICAL, BOTANICAL,
MINERALOGICAL, ANATOMICAL,
HISTORICAL, ARCHAEOLOGICAL,
PALAEONTOLOGICAL, ETHNOGRAPHIC
OR NUMISMATIC INTEREST

9705 00 - Collections and collectors' pieces of

zoological, botanical, mineralogical,
anatomical, historical, archaeological,
palaeontological, ethnographic or
numismatic interest:
1
9705 00 10 --- Stuffed animals and birds (taxidermy) kg. [10%] -
1
9705 00 90 --- Other kg. [10%] -
1
9706 00 00 ANTIQUES OF AN AGE EXCEEDING ONE kg. [10%] -
HUNDRED YEARS

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
 CHAPTER 98
Project Imports; Laboratory Chemicals; Passengers' Baggage; Personal Importations by Air or Post;
Ship Stores
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

Std. Prefnl.
Areas

(1) (2) (3) (4) (5)

9801 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
(1) (2) (3) (4) (5)
(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 MATERIALS (INCLUDING
SEMI-FINISHED MATERIAL) OR
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
9801 00 - 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,
(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
materials (including semi-finished
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) (2) (3) (4) (5)
--- Machinery:
1
9801 00 11 ---- For industrial plant project kg. [10%] -
1
9801 00 12 ---- For irrigation plant kg. [10%] -
1
9801 00 13 ---- For power project kg. [10%] -
1
9801 00 14 ---- For mining project kg. [10%] -
9801 00 15 ---- Project for exploration of oil or other 1
kg. [10%] -
minerals
9801 00 19 ---- For other projects 1
kg. [10%] -
9801 00 20 --- Components (whether or not finished or 1
kg. [10%] -
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
9801 00 30 --- Spare parts and other raw materials 1
kg. [10%] -
(including semi-finished materials or
consumable stores for the maintenance of
plant or project
9802 00 00 LABORATORY CHEMICALS 1
kg. [10%] -
9803 00 00 ALL DUTIABLE ARTICLES, IMPORTED
BY A PASSENGER OR A MEMBER OF A
kg. 100% -
CREW IN HIS BAGGAGE
2
9804 [ALL DUTIABLE GOODS IMPORTED
FOR PERSONAL USE]

9804 10 00 - Drugs and medicines 3

kg. [35%] -
9804 90 00 - Other 3
kg. [35%] -
9805 THE FOLLOWING ARTICLES OF
STORES ON BOARD OF A VESSEL OR
AIRCRAFT ON WHICH DUTY IS
LEVIABLE UNDER THE CUSTOMS ACT,
1962 (52 OF 1962), NAMELY:
9805 10 00 - Prepared or preserved meat, fish and 1
kg. [10%] -
vegetables; dairy products; soup; lard;
fresh fruits
9805 90 00 - All other consumable stores excluding 1
kg. [10%] -
fuel, lubricating oil, alcoholic drinks
and tobacco products
4
[9806 00 00 All goods originating in or exported - 200% -]
from the Islamic Republic of Pakistan

1. Subs. 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.
TABLE

Sr. No. Name of the Plant or Project Sponsoring Authority

1. All plants and projects under SSI Units Director of Industries of the concerned State

2. All Power Plants, and Transmission

Projects under,

(a) National Thermal Power National Thermal Power Corporation Ltd.

Corporation Ltd. NTPC Bhavan Scope Complex 7, Lodhi
Road, Institutional Area, New Delhi-110
003.

(b) Tehri Hydro Development Tehri Hydro Development Corporation

Corporation Ltd. Limited Bhagirathi Bhawan (Top
Terrace) Bhagirathipuram, Tehri Tehri
(Garhwal) 249001 (UP)

(c) Nathpa Jhakri Power Corporation Nathpa Jhakri Power Corporation

Ltd. Limited Himfed Building Khalini Shimla
(HP)

(d) North Eastern Electric Power North Eastern Electric Power Corporation
Corporation Ltd. Limited Brookland Compound Lower New
Colony Shillong - 793 001

(e) National Hydroelectric Power National Hydroelectric Power Corporation

Corporation Ltd. Limited NHPC Office Complex Sector 33,
Faridabad Faridabad (Haryana)

(f) Bhakra Beas Management Board Bhakra Beas Management Board Madhya
Marg Sector - 197B Chandigarh - 160 019

(g) Central Power Research Institute Central Power Research Institute, Prof. C.V.
Raman Road, Raj Mahal Vilas Extn.
II, Stage P.O. P.B. No. 9401, Bangalore –
560094.

(h) National Power Training Institute National Power Training Institute, Sector 33,
Faridabad, Haryana - 121 003.

(i) Power Grid Corporation of India Power Grid Corporation of India

Ltd. Ltd. Hemkunt Chambers, 6th Floor, 89,
Nehru Place New Delhi- 110019

6
3. Power Plants & Transmission Projects Secretary to the State Government or Union
other than those mentioned at Sl. No. 2 Territory concerned dealing with the subject
above of power or electricity.

3A. Drinking Water Supply Projects for Collector/District Magistrate/Deputy

supply of water for human or animal Commissioner of the District in which the
consumption. project located.

3B. Aerial Passenger Ropeway 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.

3C. Water Supply Projects Collector/District Magistrate/Deputy

Commissioner of the District in which the
project is located.
1
[3D. Pipeline projects for the transportation Ministry of Petroleum and Natural Gas]
of crude oil, petroleum products or
natural gas

4. Any other Plant and Project 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
 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) (4)

1. 0901 Coffee Rs. 2,200 per quintal

2. 0902 Tea Rs. 5 per kilogram

3. 0904 11 Black pepper Rs. 5 per kilogram

4. 0908 30 Cardamom Rs. 50 per kilogram

5. 0910 30 Turmeric, in powder form Rs. 1,500 per tone

6. 0910 30 Turmeric, in other than powder Rs. 2,000 per tone

form

7. 1006 30 20 Basmati rice Rs. 12,000 per tone

8. 1202 10 Groundnut in shell Rs. 1,125 per tone

9. 1202 20 Ground nut kernel Rs. 1,500 per tone

2
[9A. 1701 Raw sugar, white or refined 20%]
sugar

10. 2305 De-oiled ground nut oil cakes Rs. 125 per tone

11. 2305 De-oiled ground nut meal Rs. 125 per tone
(solvent extracted variety)

12. 2306 De-oiled rice bran oil cake 15%

13. 2309 Animal feed Rs. 125 per tone

14. 2401 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) (2) (3) (4)

16. 2508 50 Kyanite Rs. 40 per tone

17. 2511 10 Barytes Rs. 50 per tone

18. 2516 Granite (including black 15%

granite) porphyry and basalt, all
sorts

19. 2525, 6814 Mica including fabricated mica 40%

20. 2526 20 00 Steatite (Talc) 20%

21. 2601 11 Iron ore and concentrates, Non- 30%

agglomerated

22 2601 12 Iron ore and concentrates, 30%

Agglomerated

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 30%]

2
[23C. 2606 00 90 Other aluminium ores and 30%]
concentrates
3
24. 2610 Chromium ores and [30%]
concentrates, all sorts
1
[24A. 2614 00 10 Ilmenite, unprocessed 30%

24B. 2614 00 20 Ilmenite, upgraded 30%]

(beneficiated ilmenite including
ilmenite ground)

25. 2820 10 00 Manganese dioxide 20%

26. 4143 Hides, skins and leathers, 60%

tanned and untanned, all sorts
but not including manufactures
of leather

27. 5101 Raw wool 25%

28. 5201 Raw cotton Rs.10,000 per tone

29. 5202 Cotton waste, all sorts 40%

30. 5308 Coir yarn 15%

31. 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

(ii) Other hessian cloth Rs. 1,000 per tone

(including narrow backing
cloth) and bags, when not in
actual use as covering,
receptacles or binding for other
goods

33. 5310 Jute canvas, jute webbings, jute Rs. 200 per tone
tarpaulin cloth and
manufactures thereof when not
in actual use as covering,
receptacles or binding for other
goods

34. 5310 Sacking (cloth, bags, twist, Rs. 150 per tone
yarn, rope and twine) when not
in actual use as covering,
receptacles or binding for other
goods

35. 7201 Pig iron and spiegeleisen in 20%

pigs, blocks or other primary
forms

36. 7203 Ferrous products obtained by 20%

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
37. 7204 Ferrous waste and scrap, 20%
remelting scrap ingots of iron or
steel
38. 7205 Granules and powders, of pig 20%
iron, spiegeleisen, iron or steel
39. 7206 Iron and non-alloy steel in 20%
ingots or other primary forms
40. 7207 Semi-finished products of iron 20%
or non-alloy steel
41. 7208 Flat rolled products of iron or 20%
non-alloy steel, hot rolled, not
clad, plated or coated

3
(1) (2) (3) (4)

42. 7209 Flat rolled products of iron or 20%

non-alloy steel, cold rolled
(cold-reduced), not clad, plated
or coated
1
43. [7210, 7212] Flat rolled products of iron or 20%
non-alloy steel, plated or coated
with zinc

44. 7213 Bars and rods, hot-rolled, in 20%

irregularly wound coils, of iron
or non-alloy steel

45. 7214 Other bars and rods of iron or 20%

non-alloy steel, not further
worked than forged, hot-rolled,
hot-drawn or hot-extruded, but
including those twisted after
rolling

46. 7215 Other bars and rods of iron or 20%

non-alloy steel

47. 7216 Angles, shapes and sections of 20%

iron or non-alloy steel

48. 7217 Wire of iron or non-alloy steel 20%

49. 7303, 7304, 7305, 7306 Tubes and pipes, of iron or steel 20%]
2
[50. 8545 11 00 Electrodes of a kind used for 20%]
furnaces
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).