|
S. No. |
Chapter, heading No. or sub-heading No. |
Description of goods |
Rate |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
1501.00, 1504.00 or 1508.90 |
All goods |
Nil |
|
2. |
1701.31 |
All goods |
Rs.17 per quintal |
|
3. |
1701.39wha |
All goods |
Rs. 34 per quintal |
|
4. |
1901.90 |
All goods, other than, -
(i) malt extract;
(ii) food preparations containing malt or malt extract or cocoa powder in any proportion |
Nil |
|
5. |
2101.10 |
All goods |
25% ad valorem |
|
6. |
1903.10, 2101.30, 2103.11, 2103.19 or 2104.10 |
All goods |
Nil |
|
7. |
2106.00 |
Pan masala |
40% ad valorem |
|
8. |
2108.90 |
All goods, other than those bearing a brand name |
Nil |
|
9. |
22.01 |
Ice |
Nil |
|
10. |
22.01 |
Waters, including natural and artificial mineral waters, other than those bearing a brand name |
Nil |
|
11. |
22.02 |
Mineral waters, other than those bearing a brand name |
|
|
12. |
22.02 |
Soya milk including sweetened or flavoured soya milk and fruit pulp based drinks |
Nil |
|
13. |
2202.90 |
All goods, other than those bearing a brand name |
Nil |
|
14. |
24.01 |
All goods, other than those bearing a brand name |
Nil |
|
15. |
24.03 |
Cigarettes of tobacco : |
|
|
|
|
(a) other than filter cigarettes, of length not exceeding 60 millimetres |
Rs. 51 per thousand |
|
|
|
(b) other than filter cigarettes, of length exceeding 60 millimetres but not exceeding 70 millimetres |
Rs.214 per thousand |
|
|
|
(c) filter cigarettes of length (including the length of the filter, the length of the filter being 11 millimetres or its actual length, whichever is more) not exceeding 70 millimetres |
Rs.292 per thousand |
|
|
|
(d) filter cigarettes of length (including the length of the filter, the length of the filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres |
Rs.544 per thousand |
|
|
|
(e) filter cigarettes of length (including the length of the filter, the length of the filter being 11 millimetres or its actual length, whichever is more) exceeding 75 millimetres but not exceeding 85 millimetres |
Rs.728 per thousand |
|
16. |
24.03 |
Cigarillos |
Nil |
|
17. |
24.04 |
Cut tobacco |
Rs.50 per kilogram |
|
18. |
24.04 |
Biris, other than paper rolled biris, manufactured without the aid of machines |
Rs.3 and paise 85 per thousand |
|
19. |
2502.21 and 2502.90 |
All goods |
30% ad valorem |
|
20. |
25.03 |
All goods |
Nil |
|
21. |
2504.90 |
All goods |
Nil |
|
22. |
27.01, 27.02, 27.03, 27.04 and 27.09 |
All goods |
Nil |
|
23. |
27.10 |
Natural gasoline liquid |
15% ad valorem |
|
24. |
2711.21 |
All goods |
Nil |
|
25. |
28.33 |
Copper sulphate |
10% ad valorem |
|
26. |
28.33 |
Agricultural grade zinc sulphate, intended for use as micronutrient |
Nil |
|
27. |
2845.10 |
Heavy water (Deuterium oxide) |
Nil |
|
28. |
28.51 |
Compressed air |
Nil |
|
29. |
28 |
Medicinal grade oxygen, Medicinal grade Hydrogen Peroxide |
5% ad valorem |
|
30. |
29 |
Saccharin and its salts |
10% ad valorem |
|
31. |
3003.30 |
(i) Medicaments (including veterinary medicaments) used in Ayurvedic, Unani Tibb, Siddha or Homoeopathic Systems, manufactured exclusively in accordance with the formulae described in the authoritative books specified in the first Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homoeopathic Pharmacopoeia of India or the United States of America, or the United Kingdom or the German Homoeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia. |
Nil |
|
|
|
(ii) Medicaments (including veterinary medicaments) used in bio-chemic system and not bearing a brand name |
Nil |
|
|
|
(iii) Others |
10% ad valorem |
|
|
|
Explanation :-"Brand name" shall mean a name or registered trade mark under the Trade and Merchandise Marks Act, 1958 (43 of 1958), or any other mark such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to that medicine for the purpose of indicating or so as to indicate a connection in the course of trade between the medicine and some person, having the right either as proprietor or otherwise to use the name or trade mark or any other mark with or without any indication of the identity of that person. |
|
|
32. |
33.05 |
Hair Fixer |
20% ad valorem |
|
33. |
33.06 |
Tooth powder, Tooth paste |
10% ad valorem |
|
34. |
33.07 |
Bath oil (thailam) |
20% ad valorem |
|
35. |
34.01 |
Soap, in or in relation to the manufacture of which, no process has been carried on with the aid of power or of steam for heating |
Nil |
|
36. |
3401.11, 3401.12 or 3401.19 |
Soap, other than for toilet use, whether or not containing medicament or disinfectant |
10% ad valorem |
|
37. |
3401.20 or 3402.90 |
All goods |
25% ad valorem |
|
38. |
34.03 |
Lubricating preparations (including cutting oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations based on lubricants) |
15% ad valorem |
|
39. |
34.06 |
Candles |
Nil |
|
40. |
37.01, 37.02, 37.03, 37.04 and 37.07 |
All goods |
15% ad valorem |
|
41 |
3808.10 |
All goods |
10% ad valorem |
|
42. |
38.08 |
Plant Growth Regulators |
10% ad valorem |
|
43. |
3903.20, 3903.30 or 3904.61 |
All goods |
20% ad valorem |
|
44. |
39.05 to 39.14 |
All goods |
20% ad valorem |
|
45. |
39.16 |
Plastic canes |
Nil |
|
46. |
39.17 |
All goods |
20% ad valorem |
|
47. |
3920.21 to 3920.29 |
All goods of regenerated cellulose |
20% ad valorem |
|
48. |
40.01 |
All goods |
Nil |
|
49. |
40.05 |
All goods (excluding products which are made wholly or partly of rubber and which are used for resoling, retreading or repairing of tyres, including products commonly known as tread rubber compound, tread rubber, camel-back strip, cushion compound, cushion gum, tread gum and tread packing strip, for resoling or repairing or retreading rubber tyres) |
20% ad valorem |
|
50. |
4011.80, 4011.91 or 4011.99 |
All goods |
30% ad valorem |
|
51. |
44.04 |
Veneer sheets, for match boxes and match splints |
Nil |
|
52. |
46.01 or 47.01 |
All goods |
Nil |
|
53. |
48.19 |
Cartons (including flattened or folded cartons), boxes (including flattened or folded boxes), containers and cases, whether in assembled or unassembled condition, intended for packing of match sticks |
Nil |
|
54. |
48.19 |
Cartons (including flattened or folded cartons), boxes (including flattened or folded boxes), containers and cases, of corrugated paper or paperboard, whether in assembled or unassembled condition |
Nil |
|
55. |
48.19 |
Cartons (including flattened or folded cartons), boxes (including flattened or folded boxes), cases, bags and other packing containers, whether in assembled or unassembled condition. |
10% ad valorem |
|
56. |
51.06 |
Yarn of waste wool (including shoddy and garnetted stock of wool), in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power |
5% ad valorem |
|
57. |
52.07, 52.08 or 52.09 |
All goods |
10% ad valorem |
|
58. |
5402.20, 5402.32, 5402.42 5402.43 5402.52 or 5402.62 |
All goods |
40% ad valorem |
|
59. |
54.06 or 54.07 |
All goods |
10% ad valorem |
|
60. |
55.11, 55.12 55.13 or 55.14 |
All goods |
10% ad valorem |
|
61. |
57 |
Hand-made carpets whether or not any machines have been used to achieve better finish during pre-weaving or post- weaving operations |
Nil |
|
62. |
57 |
Carpets and other textile floor coverings (other than hand-made carpets whether or not any machines have been used to achieve better finish during pre-weaving or post-weaving operations), knotted, woven, tufted, or flocked, whether or not made up,- |
|
|
|
|
(a) in or in relation to the manufacture of which any process is ordinarily carried on with the aid of machines (not including manually operated implements, used independently by hand, such as hooking guns, tufting guns and knitting guns), - |
|
|
|
|
(i) of coconut fibres (coir) |
Nil |
|
|
|
(ii) of jute |
5% ad valorem |
|
|
|
(b) Other, in of in relation to the manufacture of which no process is ordinarily carried on with the aid of machines |
Nil |
|
63. |
57 |
Other carpets and other textile floor coverings, whether or not made up,- |
|
|
|
|
(a) of coconut fibres (coir) |
Nil |
|
|
|
(b) of jute |
5% ad valorem |
|
64 |
5801.21 5801.22, 5801.31, 5801.32, 5802.21, 5802.22, 5802.31, 5802.32, 5806.31 or 5806.32 |
All goods |
10% ad valorem |
|
65. |
5802.51, 5802.52, 5804.11, 5804.12 or 5806.10 |
All goods |
15% ad valorem |
|
66. |
58.07 |
All goods |
Nil |
|
67. |
58.08 |
The following goods when not subjected to any process, namely :-
(a) braids in the piece;
(b) ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; or
(c) tassels, pompons and similar articles |
Nil |
|
68. |
59.06 |
All goods |
Nil |
|
69. |
59.07 |
All goods (other than fabrics covered partially or fully with textile flocks or with preparation containing textile flocks), in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power |
Nil |
|
70. |
6001.11, 6001.12, 6001.21, 6001.22, 6001.91, 6001.92, 6002.30, 6002.42, 6002.43, 6002.92 or 6002.93 |
All goods |
10% ad valorem |
|
71. |
6002.20 |
All goods |
15% ad valorem |
|
72. |
62.02 |
All goods |
Nil |
|
73. |
63 |
Indian National Flag |
Nil |
|
74. |
66.01 or 66.02 |
All goods |
Nil |
|
75. |
68.04 |
All goods |
20% |
|
76. |
69 (other than 6906.10) |
All goods |
15% ad valorem |
|
77. |
70.11 |
Flint buttons |
Nil |
|
78. |
7012.10 |
All goods |
Nil |
|
79. |
7013.10 |
All goods |
Nil |
|
80. |
70.15 |
All goods |
10% ad valorem |
|
81. |
7101.50 |
Imitation jewellery |
Nil |
|
82. |
7101.60 |
Strips, wires, sheets, plates and foils of silver |
Nil |
|
83. |
73.19 |
Sewing needles |
Nil |
|
84. |
73.23 or 76.15 |
Pressure cookers |
10% ad valorem |
|
85. |
84.13 |
Power-driven pumps primarily designed for handling water, namely: |
Nil |
|
|
|
(a) Centrifugal pumps (horizontal or vertical pumps); |
|
|
|
|
(b) Deep tube-well turbine pumps; |
|
|
|
|
(c) Submersible pumps; |
|
|
|
|
(d) Axial flow and mixed flow vertical pumps. |
Nil |
|
86. |
84.13 or 84.14 |
Hand Pumps |
Nil |
|
87. |
84.13 |
Parts of hand pumps for handling water |
Nil |
|
88. |
8414.20 |
Electric fans |
10% ad valorem |
|
89. |
84.14 |
Bicycle pumps and parts thereof |
Nil |
|
90. |
84.18 or 8476.11 |
Refrigerators, freezers and other refrigerating or freezing appliances and machinery |
20% ad valorem |
|
91. |
84.18 |
Heat pumps |
20% ad valorem |
|
92. |
84.19 |
All goods, other than, -
(i) parts; |
10% ad valorem |
|
|
|
(ii) refrigeration or air-conditioning machinery. |
|
|
93. |
84.19 |
Parts other than those of refrigeration or air-conditioning machinery |
15% ad valorem |
|
94. |
8422.90 |
All goods other than parts |
10% ad valorem |
|
95. |
84.24 |
Mechanical appliances of a kind used in agriculture or horticulture and parts thereof |
Nil |
|
96. |
84.27 |
All goods |
15% ad valorem |
|
97. |
84.28 |
All goods, other than lifts and escalators |
10% ad valorem |
|
98. |
84.28 |
Lifts and escalators |
15% ad valorem |
|
99. |
84.32, 84.33, 84.36 or 84.37 |
All goods |
Nil |
|
100. |
84.69 |
Braille typewriters |
Nil |
|
101. |
84.81 |
Bicycle valves and parts thereof |
Nil |
|
102. |
8521.00 |
All goods |
15% ad valorem |
|
103. |
8523.12 |
Unrecorded audio cassette |
Nil |
|
104. |
85.24 |
Gramophone records |
15% |
|
105. |
85.24 |
Recorded audio cassette |
Nil |
|
106. |
85.24 |
Computer software |
Nil |
|
107. |
85.33 |
All goods |
15% ad valorem |
|
108. |
85.43 |
Machinery for the production of a commodity |
10% ad valorem |
|
109. |
85.44 |
Fibre optic cables |
20% ad valorem |
|
110. |
87 |
Motor vehicles principally designed for the transport of not more than 6 persons, excluding the driver, including racing cars |
40% ad valorem |
|
111. |
87 |
Motor vehicles principally designed for the transport of more than 6 persons but not more than 12 persons, excluding the driver |
20% ad valorem |
|
112. |
87 |
Motor vehicles principally designed for the transport of more than 12 persons, excluding the driver |
15% ad valorem |
|
113. |
87 |
Chassis fitted with engines, of motor vehicles principally designed for the transport of more than 6 persons but not more than 12 persons, excluding the driver |
20% ad valorem |
|
114. |
87 |
Chassis fitted with engines, of motor vehicles principally designed for the transport of more than 12 persons, excluding the driver. |
15% ad valorem |
|
115. |
87.01 |
Tractors of engine capacity not exceeding 1800 cc |
Nil |
|
116. |
87.01 |
Tractors of engine capacity exceeding 1800 cc |
10% ad valorem |
|
117. |
87.06 |
Chassis fitted with engines of tractors of engine capacity exceeding 1800 cc |
Nil |
|
118. |
87.06 |
Chassis fitted with engines of tractors of engine capacity exceeding 1800 cc |
10% ad valorem |
|
119. |
87.11 |
Two wheeled motor vehicles of engine capacity not exceeding 75 cubic centimetres |
15% ad valorem |
|
120. |
87.11 |
Two wheeled motor vehicles of engine capacity exceeding 75 cubic centimetres |
25% ad valorem |
|
121. |
87.11 |
Side-cars |
15% ad valorem |
|
122. |
87.11 |
All goods other than, - |
|
|
|
|
(i) Two wheeled motor vehicles of engine capacity not exceeding 75 cubic centimetres. |
25% ad valorem |
|
|
|
(ii) Two wheeled motor vehicles of engine capacity exceeding 75 cubic centimetres |
|
|
|
|
(iii) side cars |
|
|
123. |
88 |
All goods |
Nil |
|
124. |
90.01 |
Spectacle lenses, intra ocular lenses and contact lenses |
Nil |
|
125. |
90.17 |
Drawing and mathematical instruments |
Nil |
|
126. |
90.18, 90.19, 90.20 or 90.21 |
All goods |
5% ad valorem |
|
127. |
91.01 or 91.02 |
Braille watches |
Nil |
|
128. |
94.06 |
Pre-fabricated buildings |
10% ad valorem |
|
129. |
95.01, 95.02, 95.03, 96.03, 96.09 or 96.15 |
All goods |
Nil |
|
130. |
96.06 |
Buttons and button blanks |
Nil |
|
131. |
96.17 |
All goods |
10% ad valorem |
9911796707
