NATIONAL CALAMITY CONTINGENT DUTY - Customs - NATIONAL CALAMITY CONTINGENT DUTY

Extract

NATIONAL CALAMITY CONTINGENT DUTY As per Section 134 of the Finance Act, 2003 a surcharge by way of duty of customs (called National Calamity Contingent Duty) has been levied on the goods specified in the Seventh Schedule to the Finance Act, 2001 and as amended by the Thirteenth Schedule to the Finance Act 2003 and the Twelfth Schedule to the Finance Act, 2005, Section 122 read with the Eighth Schedule to the Finance Act, 2008 (17 of 2008) and S.86 read with Eleventh Schedule to the Finance Act, 2010, at the rates specified in the said Schedule, as given below:- THE SEVENTH SCHEDULE ( See section 136) NOTES 1. In this Schedule, tariff item , heading , sub-heading and Chapter mean respectively a tariff item, heading, sub-heading and Chapter in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). 2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the section and Chapter Notes and the General Explanatory Notes of the First Schedule shall apply to the interpretation of this Schedule. Tariff item Description of goods Unit Rate of duty (1) (2) (3) (4) 21069020 --- Pan Masala kg. 23% 24022010 --- Other than filter cigarettes, of length not exceeding 60 millimetres Tu ₹ 90 per thousand 24022020 --- Other than filter cigarettes, of length exceeding 60 millimetres but not exceeding 70 millimetres Tu ₹ 145 per thousand 24022030 --- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 60 millimetres Tu ₹ 90 per thousand 24022040 --- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 60 millimetres but not exceeding 70 millimetres Tu ₹ 90 per thousand 24022050 --- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres Tu ₹ 145 per thousand 24022060 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 75 millimetres but not exceeding 85 millimetres Tu ₹ 190 per thousand 24022090 --- Other Tu ₹ 235 per thousand 24029010 --- Cigarettes of tobacco substitutes Tu ₹ 150 per thousand 24031010 --- Hookah or gudaku tobacco kg. 10% 24031020 --- Smoking mixtures for pipes and cigarettes kg. 45% 24031031 ---- Other than paper rolled biris, manufactured without the aid of machine Tu Re. 1.00 per thousand 24031039 ---- Other Tu ₹ 2.00 per thousand 24031090 --- Other kg. 10% 24039100 -- Homogenised or reconstituted tobacco kg. 10% 24039910 --- Chewing tobacco kg. 10% 24039920 --- Preparations containing chewing tobacco kg. 10% 24039930 --- Jarda scented tobacco kg. 10% 24039940 --- Snuff kg. 10% 24039950 --- Preparations containing snuff kg. 10% 24039960 --- Tobacco extracts and essence kg. 10% 24039990 --- Other kg. 10% 27090000 PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE kg. ₹ 50 per tonne 851712 -- Telephones for cellular networks or for other wireless networks: 85171210 -- Push button type u 1% 85171290 -- Other u 1% 870210 --- With compression-ignition internal combustion piston engine (diesel or semi- diesel): --- Vehicles for transport of not more than 13 persons, including the driver : 87021011 ---- Integrated monocoque vehicle u 1% 87021012 ---- Air-conditioned vehicle u 1% 87021019 ---- Other u 1% 870290 - Other : --- Vehicles for transport of not more than 13 persons, including the driver: 87029011 ---- Integrated monocoque vehicle u 1% 87029012 ---- Air-conditioned vehicle u 1% 87029013 ---- Electrically operated u 1% 87029019 ---- Other u 1% 87029020 --- Electrically operated vehicles not elsewhere included or specified u 1% 870310 - Vehicles specially designed for travelling on snow; golf cars and similar vehicles : 87031010 --- Electrically operated u 1% 87031090 --- Other u 1% --- Other vehicles, with spark-ignition internal combustion reciprocating piston engine : 870321 -- Of a cylinder capacity not exceeding 1,000 cc : 87032110 --- Vehicles principally designed for the transport of more than seven persons, including the driver u 1% 87032120 --- Three-wheeled vehicles u 1% --- Other : 87032191 ---- Motor cars u 1% 87032192 ---- Specialised transport vehicles such as ambulances, prison vans and the like u 1% 87032199 --- Other u 1% 870322 -- Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: 87032210 --- Vehicles principally designed for the transport of more than seven persons, including the driver u 1% 87032220 --- Specialised transport vehicles such as ambulances, prison vans and the like u 1% 87032230 --- Three-wheeled vehicles u 1% --- Other : 87032291 ---- Motor cars u 1% 87032299 ---- Other u 1% 870323 -- Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : 87032310 --- Vehicles principally designed for the transport of more than seven persons, including the driver u 1% 87032320 --- Three-wheeled vehicles u 1% --- Other : 87032391 ---- Motor cars u 1% 87032392 ---- Specialised transport vehicles such as ambulances, prison vans and the like u 1% 87032399 ---- Other 870324 -- Of a cylinder capacity exceeding 3,000 cc : 87032410 --- Vehicles principally designed for the transport of more than seven persons, including the driver u 1% 87032420 --- Three-wheeled vehicles u 1% --- Other : 87032491 ---- Motor cars u 1% 87032492 ---- Specialised transport vehicles such as ambulances, prison vans and the like u 1% 87032499 ---- Other u 1% - Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel): 870331 -- Of a cylinder capacity not exceeding 1,500 cc : 87033110 --- Vehicles principally designed for the transport of more than seven persons, including the driver u 1% 87033120 --- Three-wheeled vehicles u 1% --- Other : 87033191 ---- Motor cars u 1% 87033192 ---- Specialised transport vehicles such as ambulances, prison vans and the like u 1% 87033199 ---- Other u 1% 870332 -- Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc : 87033210 --- Vehicles principally designed for the transport of more than seven persons, including the driver u 1% 87033220 --- Three-wheeled vehicles u 1% --- Other : 87033291 ---- Motor cars u 1% 87033292 ---- Specialised transport vehicles such as ambulances, prison vans and the like u 1% 87033299 ---- Other u 1% 870333 -- Of a cylinder capacity exceeding 2,500 cc: 87033310 --- Vehicles principally designed for the transport of more than seven persons, including the driver u 1% including the driver 87033320 --- Three-wheeled vehicles u 1% --- Other : 87033391 ---- Motor cars u 1% 87033392 ---- Specialised transport vehicles such as ambulances, prison vans and the like u 1% 87033399 ---- Other u 1% 870390 - Other : 87039010 --- Electrically operated u 1% 87039090 --- Other u 1% 8704 MOTOR VEHICLES FOR THE TRANSPORT OF GOODS 870410 -- Dumpers designed for off-highway use: 87041090 --- Other (not including motor vehicles, other then petrol driven) u 1% - Other, with spark-ignition internal combustion piston engine : 870431 -- g.v.w. not exceeding 5 tonnes : 87043110 --- Refrigerated u 1% 87043190 --- Other u 1% 870432 -- g.v.w. exceeding 5 tonnes : --- Lorries and trucks: 87043211 ---- Refrigerated u 1% 87043219 ---- Other u 1% 87043290 --- Other u 1% 870490 - Other : --- Lorries and trucks : 87049011 ---- Refrigerated u 1% 87049012 ---- Electrically operated u 1% 87049019 ---- Other u 1% 87049090 --- Other u 1% --- For the vehicles of heading 8702 : 87060021 ---- For transport of not more than thirteen persons, including the driver u 1% --- For the motor vehicles of heading 8703 : 87060031 ---- For three-wheeled vehicles u 1% 87060039 ---- Other u 1% --- For the vehicles of heading 8704 : 87060043 ---- For dumpers covered in the heading 8704 u 1% 87060049 ---- Other u 1% 871110 - With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc: 87111010 --- Mopeds u 1% 87111020 --- Motorised cycles u 1% 87111090 --- Other u 1% 871120 - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50cc but not exceeding 250 cc : --- Scooters : 87112011 ---- Of cylinder capacity not exceeding 75 cc u 1% 87112019 ---- Other u 1% --- Motor cycles : 87112021 ---- Of cylinder capacity not exceeding 75 cc u 1% 87112029 ---- Other u 1% --- Mopeds : 87112031 ---- Of cylinder capacity not exceeding 75 cc u 1% 87112039 ---- Other u 1% --- Other : 87112091 ---- Of cylinder capacity not exceeding 75 cc u 1% 87112099 ---- Other u 1% 871130 - With reciprocating internal combustion piston engine of cylinder capacity exceeding 250 cc but not exceeding 500 cc: 87113010 --- Scooters u 1% 87113020 --- Motor-cycles u 1% 87113090 --- Other u 1% 871140 - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc : 87114010 --- Motor-cycles u 1% 87114090 --- Other u 1% 87115000 - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc u 1% Also See 1. Notification No. 29/2008- cus., dated 1-3-2008 2. Notification No. 26/2008- cus., dated 1-3-2008