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Customs - Basic Rate of duty / Classification

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Customs - Basic Rate of duty / Classification

Section Wise

Customs Tariff Act, 1975

General rules for the interpretation

Chapter 01   Live animals; animal products

Chapter 02   Meat and edible meat offal

Chapter 03   Fish and crustaceans, molluscs and other aquatic invertebrates

Chapter 04   Dairy produce; birds’ eggs; natural honey; edible products of animal

Chapter 05   Products of animal origin, not elsewhere specified or included

Chapter 06   Live trees and other plants ; bulbs, roots and the like ; cut flowers and ornamental foliage

Chapter 07   Edible vegetables and certain roots and tubers

Chapter 08   Edible fruit and nuts; peel of citrus fruit or melons

Chapter 09   Coffee, tea, mate and spices

Chapter 10   Cereals

Chapter 11   Products of the milling industry; malt; starches; inulin; wheat gluten

Chapter 12   Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

Chapter 13   Lac; gums, resins and other vegetable saps and extracts

Chapter 14   Vegetable plaiting materials; vegetable products not elsewhere specified or included

Chapter 15   Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

Chapter 16   Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects

Chapter 17   Sugars and sugar confectionery

Chapter 18   Cocoa and cocoa preparations

Chapter 19   Preparations of cereals, flour, starch or milk; pastrycooks’ products

Chapter 20   Preparations of vegetables, fruit, nuts or other parts of plants

Chapter 21   Miscellaneous edible preparations

Chapter 22   Beverages, spirits and vinegar

Chapter 23   Residues and waste from the food industries; prepared animal fodder

Chapter 24   Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

Chapter 25   Salt; sulphur; earths and stone; plastering materials, lime and cement

Chapter 26   Ores, slag and ash

Chapter 27   Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Chapter 28   Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

Chapter 29   Organic chemicals

Chapter 30   Pharmaceutical products

Chapter 31   Fertilisers

Chapter 32   Tanning or dyeing extracts ; tannins and their derivatives ; dyes, pigments and other colouring matter ; paints and varnishes ; putty and other mastics ; inks

Chapter 33   Essential oils and resinoids, perfumery, cosmetic or toilet preparations

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

Chapter 35   Albuminoidal substances; modified starches; glues; enzymes

Chapter 36   Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

Chapter 37   Photographic or cinematographic goods

Chapter 38   Miscellaneous chemical products

Chapter 39   Plastic and articles thereof

Chapter 40   Rubber and articles thereof

Chapter 41   Raw hides and skins (other than furskins) and leather

Chapter 42   Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)

Chapter 43   Furskins and artificial fur; manufactures thereof

Chapter 44   Wood and articles of wood; wood charcoal

Chapter 45   Cork and articles of cork

Chapter 46   Manufactures of straw, of esparto or of other plaiting materials; basket ware and wickerwork

Chapter 47   Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboardpaper and paperboard and articles thereof

Chapter 48   Paper and paperboard; articles of paper pulp of paper or of paperboard

Chapter 49   Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

Chapter 50   Silk

Chapter 51   Wool, fine or coarse animal hair; horsehair yarn and woven fabric

Chapter 52   Cotton

Chapter 53   Other vegetable textile fibres ; paper yarn and woven fabrics of paper yarn

Chapter 54   Man-made filaments

Chapter 55   Man-made staple fibres

Chapter 56   Wadding , felt and nonwovens ; special yarns ; twine , cordage , ropes and cables and articles thereof

Chapter 57   Carpets and other textile floor covering

Chapter 58   Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

Chapter 59   Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

Chapter 60   Knitted or crocheted fabrics

Chapter 61   Articles of apparel and clothing accessories, knitted or crocheted

Chapter 62   Articles of apparel and clothing accessories, not knitted or crocheted

Chapter 63   Other made up textile articles; sets; worn clothing and worn textile articles; rags

Chapter 64   Footwear, gaiters and the like; parts of such articles

Chapter 65   Headgear and parts thereof

Chapter 66   Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof

Chapter 67   Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

Chapter 68   Articles of stone, plaster, cement, asbestos, mica or similar materials

Chapter 69   Ceramic products

Chapter 70   Glass and glassware

Chapter 71   Natural or cultured pearls, precious or semi-precious stones, precious metals, metalsclad with precious metal, and articles thereof; imitation jewellery; coin

Chapter 72   Iron and Steel

Chapter 73   Articles of iron or steel

Chapter 74   Copper and articles thereof

Chapter 75   Nickel and articles thereof

Chapter 76   Aluminium and articles thereof

Chapter 77   Blank

Chapter 78   Lead and articles thereof

Chapter 79   Zinc and articles thereof

Chapter 80   Tin and articles thereof

Chapter 81   Other base metals; cermets; articles thereof

Chapter 82   Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

Chapter 83   Miscellaneous articles of base metal

Chapter 84   Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.

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

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 signaling equipment of all kinds

Chapter 87   Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

Chapter 88   Aircraft, spacecraft, and parts thereof

Chapter 89   Ships, boats and floating structures

Chapter 90   Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

Chapter 91   Clocks and watches and parts thereof

Chapter 92   Musical instruments; parts and accessories of such articles

Chapter 93   Arms and ammunition; parts and accessories thereof

Chapter 94   Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs,illuminated name-plates and the like; prefabricated building

Chapter 95   Toys, games and sports requisites; parts and accessories thereof

Chapter 96   Miscellaneous manufactured articles

Chapter 97   Works of art, collectors' pieces and antiques

Chapter 98   Project imports; laboratory chemicals; passengers’ baggage, personal importations by air or post; ship stores; actionable claims

 

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