The Customs Tariff Act, 1975
### THE CUSTOMS TARIFF ACT, 1975

____________

### ARRANGEMENT OF SECTIONS

Last Updated: 08-05-2023

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 date[1] 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.]

5[Provided further that in the case of an article imported into India, where the Central Government

has fixed a tariff value for the like article produced or manufactured in India under sub-section (2) of
section 3 of the Central Excise Act, 1944 (1 of 1944), the value of the imported article shall be deemed to
be such tariff value.]

_Explanation.—Where on any imported article more than one retail sale price is declared, the_
maximum of such retail sale price shall be deemed to be the retail sale price for the purposes of this
section.

(3) If the Central Government is satisfied that it is necessary in the public interest to levy on any
imported article [whether on such article duty is leviable under sub-section (1) or not] such additional
duty as would counter-balance the excise duty leviable on any raw materials, components and ingredients
of the same nature as, or similar to those, used in the production or manufacture of such article, it may, by
notification in the Official Gazette, direct that such imported article shall, in addition, be liable to an

1. Subs. by Act 18 of 2017, s. 4, for item (a) (w.e.f. 1-7-2017).
2. Subs. by Act 14 of 2010, s. 61, for the first proviso (w.e.f. 8-5-2010).
3. Subs. by Act 8 of 2011, s. 57, for “Standards of Weights and Measures Act, 1976 (60 of 1976) (w.e.f. 1-8-2011).
4. Item (ii) omitted by Act 18 of 2017, s. 4 (w.e.f. 1-7-2017).
5. Ins. by Act 33 of 2009, s. 94 (w.e.f. 19-8-2009).

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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.

2[(7) Any article which is imported into India shall, in addition, be liable to integrated tax at such rate,
not exceeding forty per cent. as is leviable under section 5 of the Integrated Goods and Services Tax
Act, 2017 on a like article on its supply in India, on the value of the imported article as determined under
sub-section (8)[3][or sub-section (8A), as the case may be].

1. Subs. by Act 18 of 2017, s. 4, for item (a) (w.e.f. 1-7-2017).
2. Subs. by s. 4, ibid., for sub-sections (7) and (8) (w.e.f. 1-7-2017).
3. Ins. by Act 13 of 2018, s. 102 (w.e.f. 28-3-2018).

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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).

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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).

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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 subsection (1) or any safeguard measures applied under sub-sections (2), (3), (4) and (5), shall not apply to
articles imported by a hundred per cent. export-oriented undertaking or a unit in a special economic zone,
unless—

(i) it is specifically made applicable in such notification or to such undertaking or [1][unit; or]

(ii) such article is either cleared as such into the domestic tariff area or used in the manufacture of
any goods that are cleared into the domestic tariff area, in which case, safeguard measures shall be
applied on the portion of the article so cleared or used, as was applicable when it was imported into
India.

2[Explanation.––For the purposes of this sub-section,—

(a) the expression “hundred per cent. export-oriented undertaking” shall have the same
meaning as assigned to it in clause (i) of _Explanation_ 2 to sub-section (1) of section 3 of the
Central Excise Act, 1944(1 of 1944);

(b) the expression “special economic zone” shall have the same meaning as assigned to it in
clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005).]

(7) The safeguard duty imposed under this section shall be in addition to any other duty imposed
under this Act or under any other law for the time being in force.

(8) The safeguard measures applied under this section shall, unless revoked earlier, cease to have
effect on the expiry of four years from the date of such application:

Provided that if the Central Government is of the opinion that the domestic industry has taken
measures to adjust to such injury or threat thereof and it is necessary that the safeguard measures should
continue to be applied, it may extend the period of such application:

Provided further that in no case the safeguard measures shall continue to be applied beyond a period
of ten years from the date on which such measures were first applied.

(9) The provisions of the Customs Act, 1962 (52 of 1962) and the rules and regulations made
thereunder, including those relating to the date for determination of rate of duty, assessment, non-levy,
short-levy, refunds, interest, appeals, offences and penalties shall, as far as may be, apply to the duty
chargeable under this section as they apply in relation to duties leviable under that Act.

(10) The Central Government may, by notification in the Official Gazette, make rules for the
purposes of this section, and without prejudice to the generality of the foregoing power, such rules may
provide for—

(i) the manner in which articles liable for safeguard measures may be identified;

(ii) the manner in which the causes of serious injury or causes of threat of serious injury in
relation to identified article may be determined;

1. Subs. by Act 13 of 2021, s. 101, for “unit;” (w.e.f. 28-03-2021).
2. Subs. by s. 101, ibid., for the Explanation (w.e.f. 28-03-2021).

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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).

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(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).

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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


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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).

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(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 antidumping 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).

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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).

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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).

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(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

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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


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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


-----

**SECTION-I** **CHAPTER-1**

## THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975

**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 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** **Prefer-**
**ential**
**Areas**

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

**0101** **LIVE** **HORSES,** **ASSES,** **MULES** **AND** **HINNIES**

              - _Horses:_

0101 21 00 -- _Pure-bred breeding animals:_ u Free _-_

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% 
0101 90 90 --- Other u 30% 

**0102**





**LIVE** **BOVINE** **ANIMALS**
_Cattle:_


-----

**SECTION-I** **CHAPTER-1**

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

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% 
**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:_

0105 11 00 -- Fowls of the species Gallus domesticus u 30% 
0105 12 00 -- Turkeys u 30% 
0105 13 00 -- Ducks u 30% 
0105 14 00 -- Geese u 30% 
0105 15 00 -- Guinea fowls u 30% 
             - _Other :_

0105 94 00 -- Fowls of the species Gallus u 30% 
_domesticus_

0105 99 00 -- Other u 30% 
**0106** **OTHER** **LIVE** **ANIMALS**

             - _Mammals:_

0106 11 00 -- Primates u 30% 
0106 12 00 -- Whales, dolphins and porpoises (mammals of u 30% 

-----

**SECTION-I** **CHAPTER-1**

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

the order Cetacea); manatees and dugongs
(mammals of the order Sirenia); seals, sea lions
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% 
0106 20 00 - Reptiles (including snakes and turtles) u 30% 
              - _Birds:_

0106 31 00 -- Birds of prey u 30% 
0106 32 00 -- Psittaciformes (including parrots, parakeets, u 30% 
macaws and cockatoos)

0106 33 00 -- Ostriches; emus (Dromaius novaehollandiae) u 30%

0106 39 00 -- Other u 30% 
              - _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% 

-----

**SECTION-I** **CHAPTER-2**

**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) edible, non-living insects (heading 0410);
(c) guts, bladders or stomachs of animals (heading 0504) or animal blood (heading

0511 or 3002); or

(d) 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** **Prefer-**
**ential**
**Areas**

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

**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% 
**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 bone in kg. 30% 
0203 19 00 -- Other kg. 30% 
              - _Frozen :_

0203 21 00 -- Carcasses and half-carcasses kg. 30% 

0203 22 00
0203 29 00


--

Hams, shoulders and cuts thereof, with bone in
Other


kg.
kg.


30%
30%






-----

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

**0204** **MEAT** **OF** **SHEEP** **OR** **GOATS,** **FRESH,** **CHILLED** **OR FROZEN**
0204 10 00 - Carcasses and half-carcasses of lamb, fresh or kg. 30% 
chilled kg. 30%             
             - _Other meat of sheep, fresh or chilled:_

0204 21 00 -- Carcasses and half-carcasses

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, frozen kg. 30% 
             - _Other meat of sheep, frozen_ :

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** **HINNIES,** kg. 30% 
**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% 
0206 90 - _Other, frozen :_

0206 90 10 --- Of sheep or goats kg. 30% 
0206 90 90 --- Other kg. 30% 
**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% 
0207 27 00 -- Cuts and offal, frozen kg. 30% 
             - _Of ducks:_


-----

**SECTION-I** **CHAPTER-2**

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

0207 41 00 -- Not cut in pieces, fresh or chilled kg. 30% 
0207 42 00 -- Not cut in pieces, frozen kg. 30% 
0207 43 00 -- Fatty livers, fresh or chilled kg. 30% 
0207 44 00 -- Other, fresh or chilled kg. 30% 

0207 45 00

0207 51 00


-
 
-

Other, frozen
_Of geese:_
Not cut in pieces, fresh or chilled


kg.

kg.


30%

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% 
0208 30 00 - Of primates kg. 30% 

0208 40 00

0208 50 00



 
 

Of whales, dolphines and porpoises (mammals
of the order cetacea); of manatees and dugongs
(mammals of the order Sirenia); of seals, sea
lions and walruses (mammals of the sub-order
_Pinnipedia)_
Of reptiles (including snakes and turtles)


kg.

kg.


30%

30%






0208 60 00 - Of camels and other camelids (Camelidae) kg. 30% 
0208 90 - _Other :_

0208 90 10 --- Of wild animals kg. 30% 
0208 90 90 --- Other kg. 30% 
**0209** **PIG** **FAT, FREE OF LEAN MEAT AND** **POUTRY** **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 bone in kg. 30% 
0210 12 00 -- Bellies (streaky) and cuts thereof kg. 30% 
0210 19 00 -- Other kg. 30% 

-----

**SECTION-I** **CHAPTER-2**

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

0210 20 00 - Meat of bovine animals kg. 30% 
              - _Other, including edible flours and meals of_

_meat or meat offal:_

0210 91 00 -- Of primates kg. 30% 
0210 92 00 -- Of whales, dolphins and porpoises (mammals kg. 30% 
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% 

-----

**SECTION-I** **CHAPTER-3**

**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 (includinglivers, 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.

3. Headings 0305 to 0308 do not cover flours, meals and pellets, fit for human consumption

(heading 0309).

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**
**Areas**

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

**0301** **LIVE** **FISH**

             - _Ornamental Fish_

0301 11 00 -- Freshwater kg. 30% 
0301 19 00 -- Other kg. 30% 
             - _Other Live Fish :_

0301 91 00 -- Trout (Salmo trutta, Oncorhynchus mykiss, kg. 30% 
_Oncorhynchus clarkii, Oncorhynchus_
_aguabonita, Oncorhynchus gilae,_
_Oncorhynchus apache and Oncorhynchus_
_chrysogaster )_

0301 92 00 -- Eels _(Anguilla spp.)_ kg. 30% 
0301 93 00 -- Carp (Cyprinus spp., Carassius spp., Ctenop- kg. 30% 
_haryngodon idellus,Hypophthalmichthys spp.,_
_Cirrhinus spp.,Mylopharyngodon piceus, Catla_
_catla, Labeo spp., Osteochilus hasselti, Lepto-_
_barbus hoeveni, Megalobrama spp.)_

0301 94 00 -- Atlantic and Pacific bluefin tunas (Thunnus kg. 30% 
_thynnus, Thunnus orientalis)_

0301 95 00 -- Southern bluefin tunas _(Thunnus maccoyii)_ kg. 30% 
0301 99 00 -- Other kg. 30% 

-----

**SECTION-I** **CHAPTER-3**

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

**0302** **FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND**

**OTHER FISH MEATOF HEADING 0304**

              - _Salmonidae, excluding edible fish offal of sub-_

_headings 0302 91to 0302 99:_

0302 11 00 -- Trout _(Salmo trutta, Oncorhyncus mykiss, Oncor-_ kg. 30% 
_hyncus clarkii, Oncorhyncus aguabonita, Oncor-_

_hyncus gilae, Oncorhyncus apache and Oncor-_

_hyncus_ _chrysogaster)_

0302 13 00 - - Pacific salmon _(Oncorhynchus nerka, Oncorhy-_ kg. 30% 
_nchus gorbuscha, Oncorhynchus keta, Oncorhy-_

_nchus_ _tschawytscha,Oncorhynchus_ _kisutch,_

_Oncorhynchus_ _masou andOncorhynchus_ _rhodurus)_

0302 14 00 - - Atlantic salmon (Salmo salar) and Danube salmon kg. 30% 
_(Hucho hucho)_

0302 19 00 - - Other kg. 30% 
          - 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, Hippog-_ kg. 30% 
_lossus 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 tuna (stripe-_

_bellied bonito) (Katsuwonuspelamis), excluding_
_edible fish offal of sub-headings 0302 91 to 0302 99:_

0302 31 00 - - Albacore or long finned tunas (Thunnus alalunga) kg. 30% 
0302 32 00 - - Yellowfin tunas (Thunnus albacares) kg. 30% 
0302 33 00 - - Skipjack tuna (stripe-bellied bonito) kg. 30% 
(Katsuwonuspelamis)

0302 34 00 - - Bigeye tunas _(Thunnus obesus)_ kg. 30% 
0302 35 00 - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, kg. 30% 
_Thunnus orientalis)_

0302 36 00 - - Southern bluefin tunas (Thunnus maccoyii) kg. 30% 
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 austr-_

_alasicus, Scomber japonicus), Indian mackerels_

_(Rastrelliger spp.), seerfishes (Scomberomorus_

_spp.), jack and horse mackerel (Trachurus spp.),_


-----

**SECTION-I** **CHAPTER-3**

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

_jacks, crevalles (Caranx spp.), cobia (Rachy-_

_centron 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 pallasii)_ kg. 30% 
0302 42 00 - - Anchovies _(Engraulis spp.)_ kg. 30% 
0302 43 00 - - Sardines _(Sardina pilchardus, Sardinops spp.),_ kg. 30% 
sardinella (Sardinella spp.), brisling or sprats

_(Sprattus sprattus)_

0302 44 00 - - Mackerel _(Scomber scombrus, Scomber austr-_ kg. 30% 
_alasicus, 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, Euclich-_

_thyidae, 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 Pollock (Theragrachalcogramma) kg. 30% 
0302 56 00 - - Blue whittings (Micromesistius poutassou, Micro- kg. 30% 
_mesistius australis)_

0302 59 00 - - Other kg. 30% 
_- Tilapias (Oreochromis spp.), catfish (Pangasius_

_spp., Silurus spp., Clarias spp., Ictalurus spp.),_

_carp (Cyprinus spp.,Carassius spp., Ctenophary-_

_ngodon idellus, Hypophthalmichthys spp.,_

_Cirrhinus spp., Mylopharyngodon piceus, Catla_

_catla, Labeo spp., Osteochilus hasselti, Leptobar-_

_bus 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., Clarias spp.,_ kg. 30% 

-----

**SECTION-I** **CHAPTER-3**

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

_Ictalurus spp.)_

0302 73 00 _- - Carp (Cyprinus spp., Carassius spp., Cteno-_ kg. 30% 
_pharyngodon idellus, Hypophthalmichthys spp.,_

_Cirrhinus spp., Mylopharyngodon piceus, Catla_

_catla, Labeo spp., Osteochilus hasselti, Leptobar-_

_bus 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% 
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 00 - - Livers, roes and milt kg. 30% 
0302 92 00 - - Shark fins kg. 30% 
0302 99 - - Other:

0302 99 10 - - - Fish fins other than shark fins; heads, tails and maws kg. 30% 
0302 99 90 - - - Other edible fish offal kg. 30% 
**0303** **FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH**

**MEAT OF HEADING 0304**

_- Salmonidae, excluding edible fish offal of sub-_

_headings 0303 91 to 0303 99:_

0303 11 00 - - Sockeye salmon _(red salmon) (Oncorhynchus_ kg. 30% 
_nerka)_

0303 12 00 - - Other Pacific salmon _(Oncorhynchus gorbuscha,_ kg. 30% 
_Oncorhynchus_ _keta,_ _Oncorhynchus_ _tschawytscha,_

_Oncorhynchus kisutch,Oncorhynchus_ _masou_ _and_

_Oncorhynchus_ _rhodurus)_

0303 13 00 - - Atlantic salmon (Salmo salar) and Danube salmon kg. 30% 
_(Hucho hucho)_

0303 14 00 - - Trout _(Salmo trutta, Oncorhynchus mykiss, Oncor-_ kg. 30% 
_hynchus_ _clarki, Oncorhynchus aguabonita,_

_Oncorhynchus gilae, Oncorhynchus apache and_


-----

**SECTION-I** **CHAPTER-3**

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

_Oncorhynchus chrysogaster)_

0303 19 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 0303 91 to 0303 99:_

0303 23 00 - - Tilapias (Oreochromis spp.) kg. 30% 
0303 24 00 - - Catfish _(Pangasius spp., Silurus spp., Clarias spp.,_ kg. 30% 
_Ictalurus spp.)_

0303 25 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.)_

0303 26 00 - - Eels (Anguilla spp.) kg. 30% 
0303 29 00 - - Other kg. 30% 
_- Flat fish (Pleuronectidae, Bothidae, Cynog-_

_lossidae, Soleidae, Scophthalmidae and_

_Citharidae), excluding edible fish offal of sub-_

_headings 0303 91 to 0303 99:_

0303 31 00 - - Halibut _(Rheinhardtius hippoglossoides, Hippog-_ kg. 30% 
_lossus_ _hippoglossus,Hippoglossus_ _stenolepis)_

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 kg. 30% 
_- Tunas (of the genus Thunnus), skipjack tuna (stripe-_

_bellied_ _bonito)_ (Katsuwonuspelamis), _excluding_

_edible fish offal of sub-headings 0303 91 to 0303 99:_

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 tuna (stripe-bellied bonito) kg. 30% 
(Katsuwonuspelamis)

0303 44 00 - - Bigeye tunas _(Thunnus obesus)_ kg. 30% 
0303 45 00 - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, kg. 30% 
_Thunnus orientalis)_

0303 46 00 - - Southern bluefin tunas (Thunnus maccoyii) kg. 30% 
0303 49 00 - - Other kg. 30% 
_- Herrings (Clupea harengus, Clupea pallasii),_


-----

**SECTION-I** **CHAPTER-3**

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

_anchovies (Engraulis spp.), sardines (Sardina_

_pilchardus, Sardinops spp.), sardinella (Sardinella_

_spp.), brisling or sprats (Sprattus sprattus),_

_mackerel (Scomber scombrus, Scomber austr-_

_alasicus, Scomber japonicus), Indian mackerels_

_(Rastrelliger spp.), seerfishes (Scomberomorus_

_spp.), jack and horse mackerel (Trachurus spp.),_

_jacks, crevalles (Caranx spp.), cobia (Rachy-_

_centron canadum), silver pomfrets (Pampus spp.),_

_Pacific saury (Cololabis saira), scads (Decap-_

_terus 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 pallasii)_ kg. 30% 
0303 53 00 - - Sardines _(Sardina pilchardus, Sardinops spp.),_ kg. 30% 
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% 
0303 59 - - Others:

0303 59 10 - - - Indian mackerels (Rastrelliger spp.) kg. 30% 
0303 59 90 - - - Other kg. 30% 
              - _Fish of the families Bregmacerotidae, Euclichth-_

_yidae, Gadidae, Macrouridae, Melanonidae,_

_Merlucciidae, Moridae and Muraenolepididae,_

_excluding edible fish offal of sub-headings_

_0303 91 to 0303 99:_

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% 
0303 67 00 - - Alaska Pollock (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% 

-----

**SECTION-I** **CHAPTER-3**

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

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:_

0303 91 10 - - - Egg or egg yolk of fish kg. 30% 
0303 91 90 - - - Other kg. 30% 
0303 92 00 - - 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% 
**0304** **FISH FILLETS AND OTHER FISH MEAT (WHETHER OR**

**NOT MINCED), FRESH, CHILLED OR FROZEN**

              - _Fresh or chilled fillets of tilapias_

_(Oreochromis spp.), catfish (Pangasius spp.,_

_Silurus spp., Clarias spp., Ictalurus spp.),_

_carp_ _(Cyprinus_ _spp.,_ _Carassius_ _spp.,_

_Ctenopharyngodon_ _idellus,_ _Hypophthalmi-_

_chthys 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.,Clarias spp., kg. 30% 
Ictalurus spp.)

0304 33 00 -- Nile Perch (Lates niloticus) kg. 30% 
0304 39 00 -- Other kg. 30% 
            - Fresh or chilled fillets of other fish :


-----

**SECTION-I** **CHAPTER-3**

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

0304 41 00 -- Pacific salmon _(Oncorhynchus nerka, Oncorhy-_ kg. 30% 
_nchus gorbuscha, Oncorhynchus keta, Oncor-_

_hynchus tschawytscha, Oncorhynchus kisutch,_

_Oncorhynchus masou and Oncorhynchus rhodurus),_

Atlantic salmon (Salmo salar) and Danube salmon

_(Hucho hucho)_

0304 42 00 -- Trout _(Salmo trutta, Oncorhynchus mykiss,_ kg. 30% 
_Oncorhynchus_ _clarki, Oncorhynchus aguabonita,_

_Oncorhynchus gilae, Oncorhynchus apache and_

_Oncorhynchus chrysogaster)_

0304 43 00 -- Flat fish _(Pleuronectidae, Bothidae, Cynoglossidae,_ kg. 30% 
_Soleidae, Scophthalmidae_ _and Citharidae)_

0304 44 00 -- Fish of the families Bregmacerotidae, kg. 30% 
Euclichthyidae, Gadidae, Macrouridae,

Melanonidae, Merlucciidae, Moridae and

Muraenolepididae

0304 45 00 -- Swordfish _(Xiphias gladius)_ kg. 30% 
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)_ kg. 30% 
0304 49 - - _Other:_

0304 49 10 - - - Hilsa _(Tenualosa ilisha)_ kg. 30% 
0304 49 30 - - - Seer kg. 30% 
0304 49 40 - - - Tuna kg. 30% 
0304 49 90 - - - Other kg. 30% 
              - _Other, fresh or chilled:_

0304 51 00 - - Tilapias (Oreochromis spp.), catfish (Pangasius kg. 30% 
_spp.,Silurus spp., Clarias spp., Ictalurus spp.),_

carp _(Cyprinus spp., Carassius spp., Ctenoph-_

_aryngodon idellus, Hypophthalmichthys spp.,_

_Cirrhinus spp., Mylopharyngodon piceus, Catla_

_catla, Labeo spp., Osteochilus hasselti, Lepto-_

_barbus 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, Euclichthyidae, kg. 30% 
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% 

-----

**SECTION-I** **CHAPTER-3**

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

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,Hypophthal-_

_michthys 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., Clarias spp.,_ kg. 30% 
_Ictalurus spp.)_

0304 63 00 - - Nile Perch _(Lates niloticus)_ kg. 30% 
0304 69 00 - - Other kg. 30% 
              - _Frozen fillets of fish of Bregmacerotidae, Euclich-_

_thyidae, Gadidae, Macrouridae, Melanonidae,_

_Merlucciidae, Moridae and Muraenolepididae:_

0304 71 00 - - Cod _(Gadus morhua, Gadus ogac, Gadus_ kg. 30% 
_macrocephalus)_

0304 72 00 - - Haddock _(Melanogrammus aeglefinus)_ kg. 30% 
0304 73 00 - - Coal fish (Pollachius virens) kg. 30% 
0304 74 00 - - Hake _(Merluccius spp., Urophycis spp.)_ kg. 30% 
0304 75 00 - - Alaska Pollock (Theragra chalcogramma) kg. 30% 
0304 79 00 - - Other kg. 30% 
              - _Frozen fillets of other fish:_

0304 81 00 - - Pacific salmon _(Oncorhynchus nerka, Oncor-_ kg. 30% 
_hynchus gorbuscha, Oncorhynchus keta, Oncor-_

_hynchus tschawytscha, Oncorhynchus kisutch,_

_Oncorhynchus masou and Oncorhynchus_

_rhodurus), Atlantic salmon (Salmo salar) and_

Danube salmon _(Hucho hucho)_

0304 82 00 - - Trout _(Salmo trutta, Oncorhynchus mykiss, Oncor-_ kg. 30% 
_hynchus clarki, Oncorhynchus aguabonita,_

_Oncorhynchus gilae, Oncorhynchus apache and_

_Oncorhynchus chrysogaster)_

0304 83 00 - - Flat fish _(Pleuronectidae, Bothidae, Cynog-_ kg. 30% 
_lossidae, 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 pallasii)_ kg. 30% 

0304 87 00 - - Tunas (of the genus Thunnus), skipjack tuna (stripe
bellied bonito) (Katsuwonus pelamis)


kg. 30% 

-----

**SECTION-I** **CHAPTER-3**

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


0304 88


0304 88 - - Dogfish, other sharks Rays and skates (Rajidae):

0304 88 10 - - - Dogfish kg. 30% 
0304 88 20 - - - Other sharks kg. 30% 
0304 88 30 - - - Rays and skates _(Rajidae)_ kg. 30% 
0304 89 - - Other:

0304 89 10 - - - Hilsa _(Tenualosa ilisha)_ kg. 30% 
0304 89 30 - - - Seer kg. 30% 
0304 89 40 - - - Tuna kg. 30% 
0304 89 90 - - - Other kg. 30% 
             - _Other, frozen:_

0304 91 00 - - Sword fish (Xiphias gladius) kg. 30% 
0304 92 00 - - Tooth fish (Dissostichus spp.) kg. 30% 
0304 93 00 - - Tilapias (Oreochromis spp.), catfish (Pangasius kg. 30% 
_spp., Silurus spp., Clarias spp., Ictalurus spp.),_

carp _(Cyprinus spp.,Carassius spp., Ctenophary-_

_ngodon idellus, Hypophthalmichthys spp.,_

_Cirrhinus spp., Mylopharyngodon piceus, Catla_

_catla, Labeo spp., Osteochilus hasselti, Lepto-_

_barbus hoeveni, Megalobrama spp.), eels (Anguilla_
_spp.), Nile perch (Lates niloticus) and snakeheads_
(Channa spp.)

0304 94 00 - - Alaska Pollock (Theragra chalcogramma) kg. 30% 
0304 95 00 - - Fish of the families (Bregmacerotidae, kg. 30% 
_Euclichthyidae,_ _Gadidae,_ _Macrouridae,_

_Melanonidae,_ _Merlucciidae,_ _Moridae_ _and_

_Muraenolepididae,) other than Alaska Pollock_
(Theragra chalcogramma)

0304 96 00 - - Dogfish and other sharks kg. 30% 
0304 97 00 - - Rays and skates (Rajidae) kg. 30% 
0304 99 00 - - Other kg. 30% 
**0305** **FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER**
**OR NOT COOKED BEFORE OR DURING THE SMOKING**
**PROCESS**

0305 20 00 - Livers, roes and milt of fish, dried, smoked, kg. 30% 


- 

salted or in brine
Fish fillets, dried, salted or in brine,
but not smoked:
Tilapias (Oreochromis spp.), catfish (Pangasius

_spp., Silurus spp., Clarias spp., Ictalurus spp.),_
carp _(Cyprinus spp.,Carassius spp., Cteno-_


kg.


0305 31 00



 
-

30%





-----

**SECTION-I** **CHAPTER-3**

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

_pharyngodon 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 familes Bregmacerotidae, kg. 30% 
Euclichthyidae, Gadidae,Macrouridae,
Melanonidae, Merlucciidae, Moridae and
Muraenolepididae

0305 39 00 -- Other kg. 30% 
– _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 pallasii) kg. 30% 
0305 43 00 -- Trout (Salmo trutta, Oncorhynchus mykiss, kg. 30% 
Oncorhynchus clarki, Oncorhynchus

aguabonita, Oncorhynchus gilae, Oncorhynchus

apache and Oncorhynchus chrysogaster)

0305 44 00 -- Tilapias (Oreochromis spp.), catfish (Pangasius kg. 30% 
_spp., Silurus spp., Clarias spp., Ictalurus spp.),_

carp _(Cyprinus spp.,Carassius spp., Ctenophar-_

_yngodon idellus, Hypophthalmichthys spp.,_

_Cirrhinus spp., Mylopharyngodon piceus, Catla_

_catla, Labeo spp., Osteochilus hasselti, Lepto-_

_barbus 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)

0305 52 00 - - Tilapias (Oreochromis spp.), catfish (Pangasius kg. 30% 
_spp., Silurus spp., Clarias spp., Ictalurus spp.),_

carp _(Cyprinus spp.,Carassius spp., Cteno-_

_pharyngodon idellus, Hypophthalmichthys spp.,_

_Cirrhinus spp., Mylopharyngodon piceus, Catla_

_catla, Labeo spp., Osteochilus hasselti,Lepto-_


-----

**SECTION-I** **CHAPTER-3**

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

_barbus hoeveni, Megalobrama spp.), eels_

_(Anguilla spp.), Nile perch (Lates niloticus) and_

snakeheads _(Channa spp.)_

0305 53 00 - - Fish of the families Bregmacerotidae, Euclichthyidae, kg. 30% 
Gadidae, Macrouridae, Melanonidae, Merlucciidae,

Moridae and Muraenolepididae, other than cod

_(Gadus morhua, Gadus ogac, Gadus macro-_

_cephalus)_

0305 54 00 - - Herrings _(Clupea harengus, Clupea pallasii),_ kg. 30% 
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

0305 61 00 -- Herrings (Clupea harengus, Clupea pallasii) kg. 30% 
0305 62 00 -- Cod (Gadus morhua, Gadus ogac, Gadus kg. 30% 
_macrocephalus)_

0305 63 00 -- Anchovies (Engraulis _spp.)_ kg. 30% 
0305 64 00 -- Tilapias (Oreochromis spp.), catfish (Pangasius kg. 30% 
_spp., Silurus kg. spp., Clarias spp., Ictalurus_

_spp.), carp_ _(Cyprinus spp.,Carassius spp., Cteno-_
_pharyngodon idellus, Hypophthalmichthys spp.,_
_Cirrhinus spp., Mylopharyngodon piceus, Catla_
_catla, Labeo spp., Osteochilus hasselti,Lepto-_
_barbus hoeveni, Megalobrama spp.),_ eels
_(Anguilla spp.), Nile perch (Lates niloticus) and_
snakeheads _(Channa spp.)_

0305 69 -- _Other:_

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

-----

**SECTION-I** **CHAPTER-3**

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

0305 69 20 --- Seer without head kg. 30% 
0305 69 30 --- Sprats kg. 30% 

0305 69 90

0305 71 00


--
  
-

Other
Fish fins, heads, tails, maws and other edible
fish offal:
Shark fins


kg.

kg.


30%

30%






0305 72 00 -- Fish heads, tails and maws kg. 30% 
0305 79 00 -- Other kg. 30% 
**0306** **CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH,**
**CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED**
**CRUSTACEANS, WHETHER IN SHELL OR NOT, WHETHER OR**
**NOT COOKED BEFORE OR DURING THE SMOKING PROCESS;**
**CRUSTACEANS, IN SHELL, COOKED BY STEAMING OR BY**
**BOILING IN WATER, WHETHER OR NOT CHILLED, FROZEN,**
**DRIED, SALTED OR IN BRINE**

             - _Frozen :_

0306 11 00 -- Rock lobster and other sea craw fish kg. 30% 
(Palinurus spp., Panulirus spp., Jasus spp.)

0306 12 -- _Lobsters_ (Homarus spp.) :

0306 12 10 --- Whole, cooked kg. 30% 
0306 12 90 --- Other kg. 30% 
0306 14 00 -- Crabs kg. 30% 
0306 15 00 -- Norway lobsters (Nephrops norvegicus) kg. 30% 

0306 11 00

0306 12



 
-
-

0306 16

0306 16 10


-
--

Cold-water shrimps and prawns (Pandalus spp.,
Crangon crangon):
Accelerated Freeze Dried (AFD)


kg.


30%





0306 16 90 --- Other kg. 30% 

0306 17

0306 17 11


-
--
---

Other shrimps and prawns:
Scampi (Macrobrachium spp.):
Accelerated Freeze Dried (AFD)


kg.


30%





0306 17 19 ---- Other kg. 30% 
0306 17 20 --- Vannamei shrimp (Litopenaeus vannamei) kg. 30% 
0306 17 30 --- Indian white shrimp (Fenneropenaeus indicus) kg. 30% 
0306 17 40 --- Black tiger shrimp (Penaeus monodon) kg. 30% 
0306 17 50 --- Flower shrimp (Penaeus semisulcatus) kg. 30% 
0306 17 90 --- Other kg. 30% 

0306 19 00 - 
             

Other
_Live, fresh or chilled:_


0306 31 00 - - Rock lobster and other sea crawfish (Palinurus

_spp., Jasus spp.)_


kg. 30% 
kg. 30% 

-----

**SECTION-I** **CHAPTER-3**

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 (Pandalus spp., kg. 30% 
_Crangon crangon)_

0306 36 - - _Other shrimps and prawns:_
0306 36 10 --- Scampi (Macrobachium spp.) kg. 30% 
0306 36 20 --- Vannamei shrimp (Litopenaeus vannamei) kg. 10% 
0306 36 30 --- Indian white shrimp (Fenneropenaeus indicus) kg. 30% 0306 36 40 --- Black tiger shrimp (Penaeus monodon) kg. 10% 0306 36 50 --- Flower Shrimp(Penaeus semisulcatus) kg. 30% 
0306 36 60 --- Artemia kg. 5% 
0306 36 90 --- Other kg. 30% 

0306 39 00 - - Other kg. 30% 
            - _Other:_

0306 91 00 -- Rock lobster and other sea crawfish (Palinurus kg. 30% 
_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 kg. 30% 
**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**

          - Oysters: kg. 30%           
0307 11 00 -- Live, fresh or chilled kg. 30% 
0307 12 00 - - Frozen kg. 30% 

0307 19 00 -- Other

         - Scallops and other molluscs of the family

_Pectinidae_

0307 21 00 -- Live, fresh or chilled


kg. 30% 

kg.


30%





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% 
0307 32 00 - - Frozen kg. 15% 
0307 39 -- _Other :_

0307 39 10 --- Clams, clam meat (bivalves-Victorita, spp., kg. 30% 
_Mertrix spp. and Katalysia spp.)_

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% 

-----

**SECTION-I** **CHAPTER-3**

0307 43 20 - - - Whole squids kg. 15% 
0307 43 30 - - - Squid tubes kg. 30% 0307 43 90 - - - Other kg. 30% 
0307 49 - - _Other:_

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

0307 51 00


0307 49 90 - - - Other kg. 30% 
             - Octopus (Octopus spp.):

0307 51 00 - - Live, fresh or chilled kg. 30% 
0307 52 00 - - Frozen kg. 30% 
0307 59 00 - - Other kg. 30% 
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% 
0307 72 00 - - Frozen kg. 30% 
0307 79 00 - - Other kg. 30% 
         - Abalone (Haliotis Spp.) and stromboid conchs

_(Strombus spp.):_

0307 81 00 - - Live, fresh or chilled abalone (Haliotis spp.) kg. 30% 
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% 
0307 87 00 - - Other abalone (Haliotis spp.) kg. 30% 


- - 
  
 - 

0307 88 00

0307 91 00



- 
 
- 

Other stromboid conchs (Strombus spp.)
_Other:_
Live, fresh or chilled


kg.

kg.


30%

30%






0307 92 00 - - Frozen kg. 30% 
0307 99 00 - - Other kg. 30% 
**0308** **AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND**
**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**

              - _Sea cucumbers (Stichopus japonicus,_

_Holothurioidea) :_

0308 11 00 -- Live, fresh or chilled kg. 30% 
0308 12 00 -- Frozen kg. 30% 
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 30 10 --- Live, fresh or chilled kg. 30% 
0308 30 20 --- Dried, salted or frozen kg. 30% 0308 30 90 --- Other kg. 30% 
0308 90 00 - Other kg. 30% 

**0309**

0309 10





**FLOURS, MEALS AND PELLETS OF FISH, CRUSTACEANS,**
**MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, FIT**
**FOR HUMAN CONSUMPTION**

Of fish:


0309 10 10 --- Fresh or chilled kg. 30% 
0309 10 20 --- Frozen kg. 30% 
0309 10 30 --- Salted, in brine, dried or smoked kg. 30% 
0309 10 90 --- Other kg. 30% 
0309 90 - Other

--- _Of crustaceans, fresh or chilled:_

0309 90 11 ---- Vannamei shrimp (Litopenaeus vannamei) kg. 30% 
0309 90 12 ---- Indian white shrimp (Fenneropenaeus indicus) kg. 30% 
0309 90 13 ---- Black tiger shrimp (Penaeus monodon) kg. 30% 
0309 90 14 ---- Flower shrimp (Penaeus semisulcatus) kg. 30% 
0309 90 19 ---- Other kg. 30% 
--- _Of crustaceans, frozen:_

0309 90 21 ---- Vannamei shrimp (Litopenaeus vannamei) kg. 30% 
0309 90 22 ---- Indian white shrimp (Fenneropenaeus indicus) kg. 30% 
0309 90 23 ---- Black tiger shrimp (Penaeus monodon) kg. 30% 
0309 90 24 ---- Flower shrimp (Penaeus semisulcatus) kg. 30% 
0309 90 29 ---- Other kg. 30% 
--- _Of crustaceans, salted, in brine, dried or smoked:_

0309 90 31 ---- Vannamei shrimp (Litopenaeus vannamei) kg. 30% 
0309 90 32 ---- Indian white shrimp (Fenneropenaeus indicus) kg. 30% 
0309 90 33 ---- Black tiger shrimp (Penaeus monodon) kg. 30% 
0309 90 34 ---- Flower shrimp (Penaeus semisulcatus) kg. 30% 
0309 90 39 ---- Other kg. 30% 
0309 90 40 --- Of crustaceans, other kg. 30% 
0309 90 50 --- Of molluscs, fresh or chilled kg. 30% 
0309 90 60 --- Of molluscs, frozen kg. 30% 
0309 90 70 --- Of molluscs, salted, in brine, dried or smoked kg. 30% 
0309 90 80 --- Of molluscs, other kg. 30% 
0309 90 90 --- Other kg. 30% 

-----

**SECTION-I** **CHAPTER-4**

**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 0403, yogurt may be concentrated or flavoured and may contain added

sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of
plants, cereals or bakers‗ wares, provided that any added substance is not used for the purpose of replacing, in
whole or in part, any milk constituent, and the product retains the essential character of yogurt.

3. 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 milkfat 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

milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 80% by weight.

4. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified
as cheese in heading 0406 provided that they have the three following characteristics :

(a) a milkfat 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.

5. This Chapter does not cover:

(a) non-living insects, unfit for human consumption (heading 0511);

(b) products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous
lactose, calculated on the dry matter (heading 1702);

(c) 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

(d) 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).

6. For the purposes of heading 0410, the term ―insects‖ means edible non-living insects, whole or in parts, fresh,

chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human
consumption. However, it does not cover edible non-living insects otherwise prepared or preserved (generally
Section IV).

**SUB-HEADING** **NOTES** **:**

1. For the purposes of sub-heading 0404 10, the expression ―modified whey‖ means products consisting of

whey constituents, 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

( b h di 0405 90)


-----

**SECTION-I** **CHAPTER-4**

**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** **Prefer-**
**ential**
**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 1% kg. 30% 
0401 20 00 - Of a fat content, by weight, exceeding 1% kg. 30% 
but not exceeding 6%

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 10% kg. 30% 
**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

          - In powder, granules or other solid forms,of a fat

_content, by weight exceeding 1.5% :_

0402 21 00 -- Not containing added sugar or other sweetening

matter

0402 29 -- _Other :_


kg. 60% 

kg.


60%





0402 29 10 --- Whole milk kg. 30% 
0402 29 20 --- Milk for babies kg. 30% 

0402 29 90 --- Other kg. 30%

_-_ _Other :_

0402 91 _-- Not containing added sugar or other sweetening_

_matter :_

0402 91 10 --- Condensed milk kg. 30%

0402 91 90 --- Other kg. 30%





-----

**SECTION-I** **CHAPTER-4**

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

0402 99 _-- Other :_

0402 99 10 --- Whole milk kg. 30% 
0402 99 20 --- Condensed milk kg. 30% 
0402 99 90 --- Other kg. 30% 
**0403** **YOGURT; BUTTERMILK, CURDLED MILK AND CREAM,**
**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 20 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 :_

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 00 - Other kg. 40% 
**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**


0404 10 20


--

kg.
kg.


0406 10

0406 10 10
0406 10 90



 
----

_Fresh (unripened or uncured) cheese,_ _including_
_whey cheese, and curd :_
Mozzarella cheese
Other


30%
30%



    

-----

**SECTION-I** **CHAPTER-4**

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

0406 20 00 - Grated or powdered cheese, of all kinds kg. 30% 
0406 30 00 - Processed cheese, not grated or powdered kg. 30% 
0406 40 00 - Blue-veined cheese and other cheese containing kg. 30% 

0406 90 00





veins produced by Penicillium roqueforti
Other cheese


40%

30%





**0407** **BIRDS’** **EGGS,** **IN** **SHELL,** **FRESH,** **PRESERVED** **OR**

**COOKED**


kg.

_u_



**_-_** _Fertilised eggs for incubation:_

0407 11 00 **- -** Of fowls of the species _Gallus domesticus_ _u_ 30%

0407 19 - - _Other:_

0407 19 10 --- Of ducks u 30% 

0407 11 00


0407 19 90

0407 21 00


--
 
- 

Other
Other fresh eggs:
Of fowls of the species _Gallus domesticus_


u

u


30%

30%






0407 29 00 - - Other u 30%

0407 90 00 - Other u 30% 
**0408** **BIRDS’ EGGS, NOT IN** **SHELL,** **AND EGG YOLKS, 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**

_- Egg yolks :_

0408 11 00 -- Dried kg. 30% 

0408 19 00

0408 91 00


-
_-_

-

Other
_Other :_
Dried


kg.

kg.


30%

30%






0408 99 00 -- Other kg. 30% 
**0409 00 00** **NATURAL** **HONEY** kg. 60% 
**0410** **-** **[INSECTS AND OTHER EDIBLE PRODUCTS OF ANIMAL ORIGIN, ]**

**NOT ELSEWHERE SPECIFIED OR INCLUDED**

0410 10 _- Insects:_

0410 10 10 --- Fresh, chilled or frozen kg. 30% 
0410 10 20 --- Salted, in brine, dried or smoked kg. 30% 
0410 10 90 --- Other kg. 30% 
0410 90 - _Other:_

0410 90 10 --- Of wild animals kg. 30% 
0410 90 20 --- Turtle eggs and Salanganes‗ nests (―birds‗ nests‖) kg. 30% 
0410 90 90 --- Other kg. 30% 

-----

**SECTION-I** **CHAPTER-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 furskins) 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‖.

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** **NOTE** **:**

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 Prefer-**

**ential**

**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**

0502 10 - _Pigs’, hogs’ or boars’ bristles and hair and_

_waste thereof:_


-----

**SECTION-I** **CHAPTER-5**

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

0502 10 10 --- Pigs‗, hogs‗ or boars‗ bristles and hair kg. 30% 
0502 10 20 --- Waste of pigs‗, hogs‗ or boars‗ bristles and kg. 30% 
hair

0502 90 - _Other:_

0502 90 10 --- Badger hair and other brush making hair kg. 30% 
0502 90 20 --- Yak tail hair kg. 30% 
0502 90 90 --- Other kg. 30% 
**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 kg. 30% 
food 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 castings_ :

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**

**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 kg. 30% 
(trimmed or not)


-----

**SECTION-I** **CHAPTER-5**

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

--- _Other feather (excluding for stuffing_

_purpose) :_

0505 90 21 ---- Of wild birds kg. 30% 

0505 90 29

0505 90 31

0505 90 39

0505 90 91


---
--
---
---
--
---

Other
_Powder and waste of feathers or parts of_
_feathers:_
Of wild birds

Other
_Skins and other parts_ :
Of wild birds


kg.

kg.

kg.

kg.


30%

30%

30%

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** **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% 

0506 10 19

0506 10 21

0506 10 29

0506 10 31

0506 10 39

0506 10 41


---
--
---
---
--
---
---
--
---

Other
_Bone grist :_
Of wild animals

Other
_Ossein :_
Of wild animals

Other
_Bones, horn-cones and parts thereof, not_
_crushed :_
Of wild animals


kg.

kg.

kg.

kg.

kg.

kg.


30%

30%

30%

30%

30%

30%










0506 10 49 ---- Other kg. 30% 
0506 90 - _Other :_

--- _Bone meal :_

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

0506 90 19

0506 90 91


---
--
---

Other
_Other :_
Of wild animals


kg.

kg.


30%

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%


-----

**SECTION-I** **CHAPTER-5**

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

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% 
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% 
**0508** **CORAL AND SIMILAR MATERIALS, UNWORKED OR**
**SIMPLY PREPARED BUT NOT OTHERWISE WORKED;**
**SHELLS** **OF** **MOLLUSCS,** **CRUSTACEANS** **OR**

**ECHINODERMS AND CUTTLE-BONE, UNWORKED OR**

**SIMPLY** **PREPARED** **BUT** **NOT** **CUT** **TO** **SHAPE,** **POWDER**
**AND WASTE THEREOF**

0508 00 - _Coral and similar materials, unworked or_

_simply prepared but not otherwise worked;_
_shells_ _of_ _molluscs,_ _crustaceans_ _or_


kg.


0508 00 10


--

_echinoderms and cuttle-bone, unworked or_
_simply prepared but not cut to shape, powder_
_and waste thereof :_
Coral


30%





0508 00 20 --- Chanks kg. 30% 
0508 00 30 --- Cowries kg. 30% 
0508 00 40 --- Cuttlefish bones kg. 30% 
0508 00 50 --- Shells kg. 30% 
0508 00 90 --- Other kg. 30% 
**0510** **AMBERGRIS, CASTOREUM, CIVET AND MUSK;**

**CANTHARIDES;** **BILE,** **WHETHER** **OR** **NOT** **DRIED;**

**GLANDS AND OTHER ANIMAL PRODUCTS USED**

**IN THE PREPARATION OF PHARMACEUTICAL**

**PRODUCTS,** **FRESH,** **CHILLED,** **FROZEN OR**

**OTHERWISE PROVISIONALLY PRESERVED**

0510 00 - _Ambergris, castoreum, civet and musk;_

_cantharides;_ _bile, whether_ _or_ _not_ _dried;_

_glands and other_ _animal products used_

_in the_ _preparation_ _of pharmaceutical_

_products,_ _fresh,_ _chilled,_ _frozen_ _or_

_otherwise_ _provisionally_ _preserved_ _:_

0510 00 10 --- Bezoar, cow _(goolochan)_ kg. 30% 

-----

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

0510 00 20 --- Ox Gallstone kg. 30% 

0510 00 30

0510 00 91


----
---

Placenta, frozen
_Other_ :
Of wild animals


kg.

kg.


30%

30%






0510 00 99 ---- Other kg. 30% 
**0511** **ANIMAL** **PRODUCTS** **NOT** **ELSEWHERE** **SPECIFIED**

**OR** **INCLUDED;** **DEAD** **ANIMALS** **OF** **CHAPTER** **1** **OR** **3,**

**UNFIT FOR HUMAN CONSUMPTION**

0511 10 00 - Bovine semen kg. 30% 
             - _Other :_

0511 91 -- Products of fish or crustaceans, molluscs

or other aquatic invertebrates; dead animals of

Chapter 3 :

0511 91 10 --- Fish nails kg. 30% 
0511 91 20 --- Fish tails kg. 30% 
0511 91 30 --- Other fish waste kg. 30% 
0511 91 40 --- Artemia cyst kg. 5% 
0511 91 90 --- Other kg. 30% 
0511 99 -- _Other :_

0511 99 10 --- Silkworm pupae kg. 30% 
--- _Sinews and tendons :_

0511 99 21 ---- Of wild life kg. 30% 
0511 99 29 ---- Other kg. 30% 
--- _Other :_

0511 99 91 ---- Frozen semen, other than bovine; kg. 30% 
bovine embryo

0511 99 92 ---- Of wild life kg. 30% 
0511 99 99 ---- Other kg. 30% 

0511 99 21

0511 99 29

0511 99 91

0511 99 92


--
---
---
--
---
---

-----

**SECTION-II** **CHAPTER-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 (percent) 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 or 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 Prefer-**

**ential**

**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, horticultural kg. 10% 
--- _Chicory plants and roots :_

0601 20 21 ---- Plants kg. 10% 
0601 20 22 ---- Roots kg. 10% 
0601 20 90 --- Other kg. 10% 

-----

**SECTION-II** **CHAPTER-6**

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


**0602**

0602 10 00

0602 20

0602 20 10



 
 
--

kg.

kg.


**OTHER** **LIVE** **PLANTS** **(INCLUDING** **THEIR** **ROOTS),**

**CUTTINGS** **AND** **SLIPS;** **MUSHROOM SPAWN**
Unrooted cuttings and slips

_Trees, shrubs and bushes, grafted or not, of_
_kinds, which bear edible fruits or nuts :_
Edible fruit or nut trees, grafted or not


10%

10%






0602 20 20 --- Cactus kg. 10% 
0602 20 90 --- Other kg. 10% 
0602 30 00 - Rhododendrons and azaleas, grafted or not kg. 10% 
0602 40 00 - Roses, grafted or not kg. 10% 
0602 90 - _Other:_

0602 90 10 --- Mushroom spawn kg. 10% 
0602 90 20 --- Flowering plants (excluding roses and kg. 10% 
rhododendrons)

0602 90 30 --- Tissue culture plant kg. 10% 
0602 90 90 --- Other kg. 10% 
**0603** **CUT** **FLOWERS** **AND** **FLOWER** **BUDS** **OF** **A** **KIND**

**SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL**

**PURPOSES,** **FRESH,** **DRIED,** **DYED,** **BLEACHED,**

**IMPREGNATED OR OTHERWISE PREPARED**

         - Fresh:

0603 11 00 -- Roses kg. 60% 
0603 12 00 -- Carnations kg. 60% 
0603 13 00 -- Orchids kg. 60% 
0603 14 00 -- Chrysanthemums kg. 60% 
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 FOR ORNAMENTAL**
**PURPOSES,** **FRESH,** **DRIED,** **DYED,** **BLEACHED,**

**IMPREGNATED OR** **OTHERWISE** **PREPARED**

0604 20 00 - Fresh kg. 30% 
0604 90 00 - Other kg. 30% 

0602 90 30


--

-----

**SECTION-II** **CHAPTER-7**

**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 (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).

5. Heading 0711 applies to vegetables which have been treated solely to ensure their provisional

preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in
sulphur water or in other preservative solutions), provided they remain unsuitable for immediate
consumption in that state.

Supplementary Note:

(1) (a) For the purposes of this Chapter, ―Rose Onion‖ refers to a variety of onion defined and

recognised by the Geographical Indication (GI) Registry against the GI no. 212 under the
Geographical Indication of Goods (Registration and Protection) Act, 1999 (48 of 1999).

(b) Produced/cultivated by a person certified/recognised and mentioned as a user in the
Geographical Indication Registry against the said GI no.212‖;

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**
**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:_

--- _Onions:_

0703 10 11 ---- Rose onion kg. 30% 20%

0703 10 19 ---- Other kg. 30% 20%

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

0703 20 00 - Garlic kg. 100% 90%


-----

**0704** **CABBAGES, CAULIFLOWERS, KOHLRABI, KALE**

**AND SIMILAR EDIBLE BRASSICAS,** **FRESH OR**

**CHILLED**

0704 10 00 - Cauliflowers and broccoli kg. 30% 20%

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

0704 90 00 - Other kg. 30% 20%


-----

**SECTION-II** **CHAPTER-7**

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

**0705** **LETTUCE** **(LACTUCASATIVA)** **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%

**0707 00 00** **CUCUMBERS** **OR** **GHERKINS,** **FRESH** **OR** **CHILLED** kg. 30% 20%

**0708** **LEGUMINOUS** **VEGETABLES,** **SHELLED** **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%

**0709** **OTHER** **VEGETABLES,** **FRESH** **OR** **CHILLED**

0709 20 00  - Asparagus kg. 30% 20%

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

0709 40 00  - Celery other than celeraic kg. 30% 20%

               - _Mushrooms_ _and_ _truffles:_

0709 51 00 -- Mushrooms of the genus agaricus kg. 30% 20%
0709 52 00 -- Mushrooms of the genus Boletus kg. 30% 20%
0709 53 00 -- Mushrooms of the genus Cantharellus kg. 30% 20%
0709 54 00 -- Shiitake (Lentinus edodes) kg. 30% 20%
0709 55 00 -- Matsutake (Tricholoma matsutake, Tricholoma kg. 30% 20%

_magnivelare, Tricholoma anatolicum, Tricholoma_
_dulciolens, Tricholoma caligatum)_

0709 56 00 -- Truffles (Tuber spp.) kg. 30% 20%

0709 59 00 -- Other kg. 30% 20%

0709 60 _- Fruits of the genus Capsicum or of the_

_genus Pimenta :_

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

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

0709 70 00  - Spinach, New Zealand spinach and orache kg. 30% 20%

spinach _(garden_ _spinach)_


-----

0709 92 00 -- Olives kg. 30% 20%

0709 93 -- Pumpkins, squash and gourds (Cucurbita 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%

0709 99 30 --- Okra/lady finger (Bhindi) kg. 30% 20%

0709 99 90 --- Other kg. 30% 20%

**0710** **VEGETABLES (UNCOOKED OR COOKED 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 - Spinach, New Zealand spinach and orache kg. 30% 20%

spinach _(garden_ _spinach)_

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 - Mixtures of vegetables kg. 30% 20%

**0711** **VEGETABLES PROVISIONALLY PRESERVED, BUT**
**UNSUITABLE IN THAT STATE FOR IMMEDIATE**
**CONSUMPTION**

0711 20 00 - Olives kg. 30% 20%


0711 40 00

0711 51 00



 
 
-

Cucumbers and gherkins
_Mushrooms_ _and_ _truffles:_
Mushrooms of the gensus _agaricus_


kg.

kg.


30%

30%


20%

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%

**0712** **DRIED** **VEGETABLES,** **WHOLE,** **CUT,** **SLICED,**

**BROKEN OR IN POWDER,** **BUT NOT FURTHER**
**PREPARED**


-----

**SECTION-II** **CHAPTER-7**

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


0712 20 00

0712 31 00



 
 
-

Onions
_Mushrooms, wood ears (Auricularia spp.),_
_jelly fungi (Tremella spp.) and truffles:_
Mushrooms of the genus lgaricus


kg.

kg.


30%

30%


20%

20%


0712 32 00 -- Wood ears _(Auricularia spp.)_ kg. 30% 20%

0712 33 00 -- Jelly fungi _(Tremella spp.)_ kg. 30% 20%
0712 34 00 -- Shiitake (Lentinus edodes) kg. 30% 20%

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

0712 90 _- Other_ _vegetables;_ _mixtures_ _of_ _vegetables:_

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%

**0713** **DRIED** **LEGUMINOUS** **VEGETABLES,** **SHELLED,**

**WHETHER OR NOT SKINNED OR SPLIT**

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%

0713 20 - Chickpeas (garbanzos):

0713 20 10 --- Kabuli chana kg. 70 % 20 %

0713 20 20 --- Bengal gram (desi chana) kg. 70 % 20 %


0713 20 90

0713 31

0713 31 10


--
### 
-
--

Other
_Beans (Vigna spp.,_ _Phaseolus spp.):_

Beans of the species Vigna mungo (L.)

Hepper or Vigna radiata (L.) Wilczek
Beans of the species Vigna mungo (L.) Hepper


kg. 70 % 20 %


kg.


30%


20%


0713 31 90 --- Beans of the species Vigna radiata (L.) Wilczek kg. 30% 20%

0713 32 00 -- Small red (Adzuki) beans (Phaseolus or kg. 30% 20%

_Vigna_ _angularis)_

0713 33 00 -- Kidney beans, including white pea beans kg. 30% 20%

(Phaseolus vulgaris)

0713 34 00 -- Bambara beans _(Vigna subterranea or Voandzeia_ kg. 40% 20%

_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%

0713 40 00 - Lentils kg. 50% 20%


0713 50 00 - Broad beans _(Vicia faba var major)_ and horse kg.

beans _(Vicia faba var equina, Vicia faba var_
_minor)_


30% 20%


-----

**SECTION-II** **CHAPTER-7**

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

0713 60 00 - Pigeon peas _(Cajanus cajan)_ kg. 30% 20%

0713 90 _- Other :_

0713 90 10 --- Split kg. 30% 20%

0713 90 90 --- Other kg. 30% 20%

**0714** **MANIOC,** **ARROWROOT,** **SALEP,** **JERUSALEM**

**ARTICHOKES,** **SWEET POTATOES AND SIMILAR**

**ROOTS AND TUBERS WITH HIGH STARCH OR**

**INULIN CONTENT,** **FRESH,** **CHILLED,** **FROZEN OR**

**DRIED, WHETHER OR NOT SLICED OR IN THE**


kg.


0714 10 00





**FORM OF PELLETS;** **SAGO PITH**
Manioc (cassava)


30%


20%


0714 20 00 - Sweet potatoes kg. 30% 20%

0714 30 00 - Yams _(Dioscorea spp.)_ kg. 30% 20%

0714 40 00 - Taro _(Colocasia spp.)_ kg. 30% 20%

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%


-----

**SECTION-II** **CHAPTER-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 correspon-ding 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 stabilisation (for example, by moderate heat treatment, sulphuring,

the addition of sorbic acid or potassium sorbate);

(b) to improve or maintain their appearance (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.

4. Heading 0812 applies to fruit and nuts which have been treated solely to ensure their

provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in
brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate
consumption in that state.

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard Prefer-**

**ential**

**Areas**

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

**0801** **COCONUTS,** **BRAZIL** **NUTS** **AND** **CASHEW** **NUTS,**

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


_Coconuts :_
Desiccated


kg.


0801 11 00



 
-

70%


60%


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%


0801 19 90

0801 21 00

0801 22 00

0801 31 00


--
 
-
-
 
-

Other
_Brazil nuts :_
In shell

Shelled
_Cashew nuts :_
In shell


kg.

kg.

kg.

kg.


70%

30%

30%

2.5%


60%

20%

20%

Free


0801 32 -- Shelled :

0801 32 10 --- Cashew kernel, broken kg. 30% 20%

0801 32 20 --- Cashew kernel, whole kg. 30% 20%

0801 32 90 --- Other kg. 30% 20%


-----

**SECTION-II** **CHAPTER-8**

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


**0802**

0802 11 00


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

 - _ALMONDS:_

-- In shell


kg.


0802 11 00 -- In shell kg. Rs. 42 Rs. 30

per kg. per kg.

0802 12 00 -- Shelled kg. Rs. 120 Rs. 95

per kg. per kg.

             - _Hazelnuts or filberts (Corylus spp.):_

0802 21 00 -- In shell kg. 30% 20%

0802 22 00 -- Shelled kg. 30% 20%

             - _Walnuts :_

0802 31 00 -- In shell kg. 120% 20%

0802 32 00 -- Shelled kg. 100% 20%


Chestnuts
In shell


kg.


_(Castanea spp.)_


0802 41 00



 
-

30%


20%


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

          - Pistachios :

0802 51 00 -- In shell kg. 10% 20%

0802 52 00 -- Shelled kg. 10% 20%


_Macadamia nuts:_
In shell


kg.


0802 61 00



 
-

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%

             - _Other:_

0802 91 00 -- Pine nuts, in shell kg. 100% 90%

0802 92 00 -- Pine nuts, shelled kg. 100% 90%

0802 99 00 -- Other kg. 100% 90%

**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%

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

**0804** **DATES,** **FIGS, PINEAPPLES,** **AVOCADOS,** **GUAVAS,**

**MANGOES,** **AND MANGOSTEENS,** **FRESH OR DRIED**

0804 10 _-_ _Dates :_

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

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

0804 10 30 --- Hard _(chhohara_ _or_ _kharek)_ kg. 20% 20%


0804 10



_-_


-----

**SECTION-II** **CHAPTER-8**

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

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%

--- 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%

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. 30% 30%

              - _Mandarins_ _(including_ _tangerines_ _and satsumas);_

_clementines,_ _wilkings and_ _similar citrus_ _hybrids:_

0805 21 00 -- Mandarins (including tangerines and satsumas) kg. 30% 
0805 22 00 -- Clementines kg. 30% 
0805 29 00 -- Other kg. 30% 
0805 40 00 - Grapefruit and pomelos kg. 25% 15%

0805 50 00 - Lemon _(Citrus limon, Citrus limonum)_ and kg. 30% 30%

limes _(Citrus aurantifolia, Citrus latifolia)_

0805 90 00 - Other kg. 30% 20%

**0806** **GRAPES,** **FRESH** **OR** **DRIED**

0806 10 00 - Fresh kg. 30% 30%

0806 20 _- Dried :_

0806 20 10 --- Raisins kg. 100% 95%

0806 20 90 --- Other kg. 100% 95%

**0807** **MELONS** **(INCLUDING** **WATERMELONS)** **AND**

**PAPAWS** **(PAPAYAS),** **FRESH**

              - _Melons (including watermelons) :_

0807 11 00 -- Water melons kg. 30% 20%

0807 19 -- Other:


-----

**SECTION-II** **CHAPTER-8**

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

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**

0808 10 00 - Apples kg. 50% 40%

0808 30 00 - Pears kg. 30% 25%

0808 40 00 - Quinces kg. 30% 25%


**0809**

0809 10 00





kg.


**APRICOTS,** **CHERRIES,** **PEACHES** **(INCLUDING**

**NECTARINES), PLUMS AND SLOES, FRESH**
Apricots


30%


20%



          - 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%

0810 20 00 - Raspberries, blackberries, mulberries and kg. 30% 20%


0810 30 00





loganberries
Black, white or red currants and gooseberries


kg.


30%


20%


0810 40 00 - Cranberries, bilberries and other fruits of the kg. 30% 20%


kg.


0810 50 00





genus Vaccinium
Kiwi fruit


30%


20%


0810 60 00 - Durians kg. 30% 20%

0810 70 00 - Persimmons kg. 30% 20%

0810 90 _- Other :_

0810 90 10 --- Pomegranates kg. 30% 20%

0810 90 20 --- Tamarind, fresh kg. 30% 20%

0810 90 30 --- Sapota _(chico)_ kg. 30% 20%

0810 90 40 --- Custard-apple _(Ata)_ kg. 30% 20%

0810 90 50 --- Bore kg. 30% 20%

0810 90 60 --- Lichi kg. 30% 20%

0810 90 90 --- Other kg. 30% 20%

**0811** **FRUIT** **AND** **NUTS,** **UNCOOKED OR** **COOKED BY STEAMING**

**OR** **BOILING** **IN** **WATER,** **FROZEN,** **WHETHER** **OR** **NOT**
**CONTAINING ADDED SUGAR OR OTHER SWEETENING**
**MATTER**

0811 10 _- Strawberries :_

0811 10 10 --- Containing added sugar kg. 30% 20%

0811 10 20 --- Not containing added sugar kg. 30% 20%

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


-----

**SECTION-II** **CHAPTER-8**

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

0811 20 _- Raspberries, blackberries, mulberries,_

_loganberries, black, white or red currants_

_and gooseberries :_

0811 20 10 --- Containing added sugar kg. 30% 20%

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%

**0812** **FRUIT AND NUTS PROVISIONALLY PRESERVED, BUT**
**UNSUITABLE** **IN** **THAT** **STATE** **FOR** **IMMEDIATE**

**CONSUMPTION**

0812 10 00 - Cherries kg. 30% 20%

0812 90 _- Other :_

0812 90 10 --- Mango slices in brine kg. 30% 20%

0812 90 90 --- Other kg. 30% 20%

**0813** **FRUIT,** **DRIED,** **OTHER** **THAN** **THAT** **OF** **HEADINGS 0801**

**TO 0806;** **MIXTURES OF NUTS OR DRIEDFRUITS 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%

0813 50 _- Mixtures of nuts or dried fruits of this Chapter:_

0813 50 10 --- Mixtures of nuts kg. 30% 20%

0813 50 20 --- Mixtures of dried fruits kg. 30% 20%


**0814 00 00** **PEEL** **OF** **CITRUS** **FRUIT** **OR** **MELONS** **(INCLUDING**

**WATERMELONS),** **FRESH,** **FROZEN,** **DRIED** **OR**

**PROVISIONALLY** **PRESERVED** **IN** **BRINE,** **IN** **SULPHUR**

**WATER OR IN OTHER PRESERVATIVE SOLUTIONS**


kg. 30% 20%


-----

**SECTION-II** **CHAPTER-9**

**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** **Prefer-**
**ential**
**Areas**

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

**0901** **COFFEE, WHETHER** **OR** **NOT** **ROASTED** **OR** **DACAFFEINATED;**

**COFFEE HUSKS AND SKINS;** **COFFEE SUBSTITUTES**

**CONTAINING COFFEE IN ANY PROPORTION**


100%


_Coffee, not roasted :_
_Not decaffeinated :_

_Arabica plantation :_
A Grade kg. 100%


B Grade


0901 11

0901 11 11

0901 11 12



  
_--_

_---_

---
---

less 13


kg. 100%


paise per kg.
100% less 13

paise per kg.


-----

**SECTION-II** **CHAPTER-9**

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

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.

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% less13

paise per kg.

              - _Coffee, roasted :_

0901 21 -- Not decaffeinated _:_

0901 21 10 --- In bulk packing kg. 100% 100% less 13

paise per kg.


-----

**SECTION-II** **CHAPTER-9**

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


0901 21 90

0901 22


--
_--_


Other

_Decaffeinated_ :


kg. 100% 100% less 13
paise per kg.


0901 22 10 --- In bulk packing kg. 100% 100% less 13


0901 22 90


--

Other


kg.


100%


paise per kg.
100% less 13

paise per kg.


0901 90 - _Other:_

0901 90 10 --- Coffee husks and skins kg. 100% 100% less 13


0901 90 20

0901 90 90


--
--

Coffee substitutes containing coffee

Other


100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%


paise per kg.
100% less 13

paise per kg.
100% less 13

paise per kg.

100% less 26

paise per kg.

100% less 26
paise per kg.
100% less 26

paise per kg.
100% less 26

paise per kg.

100% less 26
paise per kg.
100% less 26

paise per kg.
100% less 26

paise per kg.

100% less 26

paise per kg.
100% less 26

paise per kg.

100% less 26

paise per kg.
100% less 26

paise per kg.
100% less 26

paise per kg.


**0902** **TEA,** **WHETHER** **OR** **NOT** **FLAVOURED**


0902 10

0902 10 10

0902 10 20

0902 10 30

0902 10 90



  
--
--
--
--

Content exceeding 25 g. but not exceeding 1 kg.kg.

Content exceeding 1 kg. but not exceeding 3 kg.kg.

Other kg.


_Green tea (not fermented) in immediate_
_packings of a content not exceeding 3 kg :_
Content not exceeding 25 g .


kg.

kg.

kg.


0902 20 - _Other green tea (not fermented):_


0902 20 10

0902 20 20

0902 20 30

0902 20 40

0902 20 90


--
--
--
--
--

Green tea in packets with contents exceeding kg.

3 kg. but not exceeding 20 kg.
Green tea in bulk kg.

Green tea agglomerated in forms such as ball, kg.

brick and tablets

Green tea waste kg.

Other kg.


0902 30 - _Black tea (fermented) and partly fermented tea, in_


0902 30 10

0902 30 20

0902 30 30


--
--
--

_immediate packings of a content not exceeding_
_3 kg. :_
Content not exceeding 25 g. kg.

Content exceeding 25 g. but not exceeding 1 kg.kg.

Content exceeding 1 kg. but not exceeding 3 kg.kg.


-----

**SECTION-II** **CHAPTER-9**

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

0902 30 90 --- Other kg. 100% 100% less 26

paise per kg.


0902 40

0902 40 10



 
--

0902 40 - _Other black tea (fermented) and other partly_

_fermented tea :_

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

paise per kg.

0902 40 20 --- Black tea, leaf in bulk kg. 100% 100% less 26

paise per kg.

0902 40 30 --- Black tea, dust in bulk kg. 100% 100% less 26

paise per kg.

0902 40 40 --- Tea bags kg. 100% 100% less 26

paise per kg.

0902 40 50 --- Black tea, agglomerated in forms such as ball, kg. 100% 100% less 26

brick and tablets paise per kg.

0902 40 60 --- Black tea, waste kg. 100% 100% less 26

paise per kg.

0902 40 90 --- Other kg. 100% 100% less 26

paise per kg.

**0903 00 00** **MATE** kg. 30% 30% less 26

paise per kg.

**0904** **PEPPER** **OF** **THE** **GENUS** **PIPER;** **DRIED** **OR** **CRUSHED** **OR**

**GROUNDFRUITS OF THE GENUS CAPSICUM OR OF** **THE**


**GENUS** **PIMENTA**

             - _Pepper :_

0904 11 _-- Neither crushed nor ground:_

0904 11 10 --- Pepper, long kg. 30% 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%

_- Fruits of the genus Capsicum or of the genus_

_Pimenta:_

0904 21 -- Dried, neiher crushed nor ground:

0904 21 10 --- Of genus Capsicum kg. 70% 
0904 21 20 --- Of genus Pimenta kg. 70% 
0904 22 -- Crushed or ground : kg. 70% 
--- Of genus Capsicum :

0904 22 11 ---- Chilly Power kg. 70% 

-----

**SECTION-II** **CHAPTER-9**

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

0904 22 19 ---- Other kg. 70% 
--- Of genus Pimenta :

0904 22 21 ---- Powder kg. 70% 
0904 22 29 ---- Other kg. 70% 
**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**

_- 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%

0906 19 -- Other:

0906 19 10 - cassia kg. 30% 22.5%

0906 19 90 - other kg. 30% 22.5%

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

**0907** **CLOVES** **(WHOLE** **FRUIT,** **CLOVES** **AND** **STEMS)**

0907 10 - Neither crushed nor ground :

0907 10 10 --- Extracted kg. 35% 62.5%

0907 10 20 --- Not Extracted (other than stem) kg. 35% 62.5%

0907 10 30 --- Stem kg. 35% 62.5%

0907 10 90 --- Other kg. 35% 62.5%

0907 20 00 - Crushed or ground kg. 35% 62.5%

**0908** **NUTMEG,** **MACE** **AND** **CARDAMOMS**

_- 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 (amonum) kg. 70% 62.5%

0908 31 20 --- Small (ellettaria), alleppey green kg. 70% 62.5%

0908 31 30 --- Small, coorge green kg. 70% 62.5%


-----

**SECTION-II** **CHAPTER-9**

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

0908 31 40 --- Small, bleached, half bleached or bleachable kg. 70% 62.5%

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

0908 32 90 --- Other kg. 70% 62.5%


**0909**





**SEEDS** **OF** **ANISE,** **BADIAN,** **FENNEL,** **CORIANDER,**

**CUMIN OR CARAWAY; JUNIPER BERRIES**
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
_Seeds of cumin :_


kg. 30% 

0909 31 -- Neither crushed nor ground :

--- Cumin, black :

0909 31 11 _----_ Of seed quality kg. 30% 

0909 31 19 ---
--

Other
Cumin, other than black :


kg. 30% 

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

0909 61 21


---
--
---

Other
Seeds of badian :
Of seed quality

Other
_Seeds of caraway or fennel :_


kg.

kg.


30%

30%






0909 61 29 _----_

_---_


kg. 30% 

0909 61 31 ---- Of seed quality kg. 30% 

0909 61 39 ---
_---_


Other
_Juniper berries :_


kg. 30% 

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% 

-----

**SECTION-II** **CHAPTER-9**

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

0909 62 40 --- Juniper berries kg. 30% 
**0910** **GINGER,** **SAFFRON,** **TURMERIC** **(CURCUMA),** **THYME,**
**BAY LEAVES, CURRY AND OTHER SPICES**

**- GINGER:**

0910 11 -- Neither crushed nor ground:

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% 
_- Other spices :_

0910 91 00 -- Mixtures referred to in Note 1(b) to this Chapter kg. 30% 
0910 99 -- Other :

_--- Seed :_

0910 99 11 ---- Celery kg. 30% 
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% 
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% 
0910 99 30 --- Husk kg. 30% 
0910 99 90 --- Other kg. 30% 

-----

**SECTION-II** **CHAPTER-10**

**CHAPTER** **10**

**_Cereals_**

**NOTES** **:**

1. (a) The products specified in the headings of this Chapter are to be classified in those headings onlyif

grains are present, whether or not in the ear or on the stalk.

(b) This 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. Similarly,
quinoa from which the pericarp has been wholly or partly removed in order to separate thesaponin, but
which has not undergone any other processes, remains classified in heading 1008.

2. 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**
**ential**
**Areas**


**Prefer-**


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

**1001** **WHEAT** **AND** **MESLIN**

         - Durum wheat :

1001 11 00 - - Seed kg. 100% 
1001 19 00 - - Other kg. 40% 
          - Other :

1001 91 00 - - Seed kg. 100% 
1001 99 - - Other:

1001 99 10 - - - Wheat kg. 40% 
1001 99 20 - - - Meslin kg. 100% 
**1002** **RYE**

1002 10 00 - Seed kg. Free 
1002 90 00 - Other kg. Free 
**1003** **BARLEY**

1003 10 00 - Seed kg. Free 
1003 90 00 - Other kg. Free 
**1004** **OATS**

1004 10 00 - Seed kg. Free 
1004 90 00 - Other kg. Free 

-----

**SECTION-II** **CHAPTER-10**

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

**1005** **MAIZE** **(CORN)**

1005 10 00 - Seed kg. 50% 
1005 90 - Other:

--- Dent corn (Zea mays var. indenta):

1005 90 11 ---- Yellow kg. 50% 
1005 90 19 ---- Other kg. 50% 
1005 90 20 --- Flint corn (Zea mays var. indurata) kg. 50% 
1005 90 30 --- Pop corn (Zea mays var. everta) kg. 50% 
1005 90 90 --- Other kg. 50% 
**1006** **RICE**

1006 10 _- Rice in the husk (paddy or rough):_

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% 
**1007** **GRAIN** **SORGHUM**

1007 10 00 **-** Seed kg. 50% 
1007 90 00 - Other kg. 50% 
**1008** **BUCKWHEAT** **MILLET** **AND** **CANARY** **SEEDS;**

**OTHER CEREALS**

1008 10 _- Buckwheat_ _:_

1008 10 10 --- Of seed quality kg. Free 
1008 10 90 --- Other kg. Free 
              - _Millet_

1008 21 -- Seed:

1008 21 10 - - - Jawar kg. 50% 
1008 21 20 - - - Bajra kg. 50% 
1008 21 30 - - - Ragi kg. 50% 1008 21 40 - - - Barnyard (Echinochloa esculenta (L.)) kg. 50% 1008 21 50 - - - Proso (Panicum miliaceum (L.)) kg. 50% 1008 21 60 - - - Foxtail (Setaria italica (L.)) kg. 50% 1008 21 70 - - - Kodo (Paspalum scrobiculatum (L.)) kg. 50% 1008 21 80 - - - Little (Panicum sumatrense (L.)) kg. 50% 
            - - - _Other :_

1008 21 91 - - - - Amaranth (Amaranthus (L.)) kg. 50% 1008 21 99 - - - - Other kg. 50%

                                                                            
1008 29 - - _Other :_

1008 29 10 - - - Jawar kg. 50% 
1008 29 20 - - - Bajra kg. 50% 

-----

**SECTION-II** **CHAPTER-10**

1008 29 50 - - - Proso (Panicum miliaceum (L.)) kg. 50% 1008 29 60 - - - Foxtail (Setaria italica (L.)) kg. 50% 1008 29 70 - - - Kodo (Paspalum scrobiculatum (L.)) kg. 50% 1008 29 80 - - - Little (Panicum sumatrense (L.)) kg. 50% 
            - - - _Other :_

1008 29 91 - - - - Amaranth (Amaranthus (L.)) kg. 50% 1008 29 99 - - - - Other kg. 50% 
1008 30 - _Canary seeds :_

1008 30 10 - - - of seed quality kg. Free 
1008 30 90 - - - other kg. Free 
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 

-----

**SECTION-II** **CHAPTER-11**

**CHAPTER** **11**

**_Products of the milling industry; malt; starches; inulin; wheat gluten_**

**Notes:**
1. This Chapter does not cover :
(a) roasted malt put up as coffee substitutes (heading 0901 or 2101);
(b) prepared flours, groats, 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 polarimetric 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** **Ash** **Rate of passage through a sieve with an**

**content** **content** **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%

Rice 45% 1.6% 80% 
Buckwheat 45% 4% 80% 
3. For the purposes of heading 1103, the terms ―groats‖ 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;

(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.


-----

**SECTION-II** **CHAPTER-11**

**Tariff Item** **Description of goods** **Unit** **Rate of duty**


**Standard**
**ential**
**Areas**


**Prefer-**


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

**1101 00 00** **WHEAT** **OR** **MESLIN** **FLOUR** kg. 30% 
**1102** **CEREAL** **FLOURS** **OTHER** **THAN** **THAT** **OF** **WHEAT** **OR**

**MESLIN**

1102 20 00 - Maize (corn) flour kg. 30% 
1102 90 - Other :

1102 90 10 - - - Rye flour kg. 30% 
--- 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% 
1103 19 00 -- Of other cereals kg. 30% 
1103 20 00 - Pellets kg. 30% 
**1104** **CEREAL** **GRAINS** **OTHERWISE** **WORKED** **(FOR**

**EXAMPLE, HULLED, ROLLED, FLAKED, PEARLED,**

**SLICED,** **OR KIBBLED),** **EXCEPT RICE OF HEADING**
**1006; GERM OF CEREALS, WHOLE, ROLLED,**

**FLAKED OR GROUND**

             - _Rolled or flaked grains :_

1104 12 00 -- Of oats kg. 30% 

1104 19 00 -
_-_


Of other cereals
_Other worked grains (for example, hulled,_
_pearled, sliced or kibbled) :_


kg. 30% 

1104 22 00 -- Of oats kg. 15% 
1104 23 00 -- Of maize (corn) kg. 30% 
1104 29 00 -- Of other cereals kg. 30% 
1104 30 00 - Germ of cereals, whole, rolled, flaked or ground kg. 30% 
**1105** **FLOUR,** **MEAL,** **POWDER,** **FLAKES,** **GRANULES** **AND**


-----

**SECTION-II** **CHAPTER-11**

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

**PELLETS OF POTATOES**

1105 10 00 - Flour, meal and powder kg. 30% 
1105 20 00 - Flakes, granules and pellets kg. 30% 
**1106** **FLOUR, MEAL AND POWDER OF THE DRIED LEGUMINOUS**

**VEGETABLES OF HEADING 0713, OF SAGO OR OF ROOTS OR**

**TUBERS** **OF** **HEADING** **0714** **OR** **OF** **THE** **PRODUCTS** **OF**
**CHAPTER** **8**

1106 10 - Of the dried leguminous vegetables of heading 0713

1106 10 10 --- Guar Meal kg. 30% 
1106 10 90 --- Others kg. 30% 
1106 20 - _Of sago or of roots or tubers of heading 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. 30% 
1107 20 00 - Roasted kg. 30% 
**1108** **STARCHES;** **INULIN**

             - _Starches :_

1108 11 00 -- Wheat starch kg. 30% 
1108 12 00 -- Maize (corn) starch kg. 30% 
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** **DRIED** kg. 30% 

-----

**SECTION-II** **CHAPTER-12**

**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) fertilizers of heading 3101 or 3105.

**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.


-----

**SECTION-II** **CHAPTER-12**

**Tariff Item** **Description of goods** **Unit** **Rate of duty**


**Standard**
**ential**
**Areas**


**Prefer-**


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

**1201** **SOYA** **BEANS,** **WHETHER** **OR** **NOT** **BROKEN**

1201 10 00 - Seed kg. 45% 20%

1201 90 00 - Other kg. 45% 20%

**1202** **GROUND-NUTS,** **NOT ROASTED OR OTHERWISE**

**COOKED,** **WHETHER** **OR** **NOT** **SHELLED** **OR BROKEN**

1202 30 - Seed:

1202 30 10 - - - H. P. S. kg. 30% 20%


1202 30 90

1202 41



- -
  
 - 

Other
Other:
In shell:


kg. 30% 20%


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:_

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**

1207 10 - Palm nuts and kernels:

1207 10 10 - - - Palm nuts kg. 30% 20%


-----

**SECTION-II** **CHAPTER-12**

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


kg.

kg.


1207 10 90

1207 21 00



- - 
  
 - 

Palm kernels
Cotton seeds :
Seed


30%

30%


20%

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 kg. 30% 20%

1207 50 - Mustard seeds:

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

1207 91 00



- - 
  
-

Other
_Other :_
Poppy seeds


kg.

kg.


30%

20%


20%

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**


1209 10 00

1209 21 00



 
 
- 

Sugar beet seeds
Seeds of forage plants :
Lucerne (alfalfa) seeds


kg.

kg.


30%

30%






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. ) seeds kg. 30% 

1209 25 00 - - Rye grass ( Lolium multiflorum Lam.,

Lolium perenne L .) seeds


kg. 30% 

-----

**SECTION-II** **CHAPTER-12**

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

1209 29 -- Other :

1209 29 10 --- Australian lupin seeds 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 Cabbage kg. 5% 
1209 91 20 --- Of Cauliflower kg. 5% 
1209 91 30 --- Of Onion kg. 5% 
1209 91 40 --- Of Pea kg. 5% 
1209 91 50 --- Of Radish kg. 5% 
1209 91 60 --- Of Tomato kg. 5% 
1209 91 70 --- Of chilly of genus Capsicum kg. 5% 
1209 91 90 --- Other kg. 5% 
1209 99 -- Other :

1209 99 10 --- Fruit seeds for planting or sowing kg. 5% 
1209 99 90 --- Other kg. 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 nor kg. 30% 
in the form of pellets

1210 20 00 - Hop cones, ground, powdered or in the form kg. 30% 
of pellets; lupulin

**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**

1211 20 00 - Ginseng roots kg. 30% 
1211 30 00 - Coca leaf kg. 30% 
1211 40 00 - Poppy straw kg. 30% 
1211 50 00 - Ephedra kg. 30% 1211 60 00 - Bark of African cherry (Prunus africana) kg. 30% 
1211 90 - _Other :_

--- _Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind,_

_Endosperm, Mesocarp, Endocarp :_

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% 

-----

**SECTION-II** **CHAPTER-12**

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


1211 90 15 ---- Jojoba seed kg. 30% 1211 90 16 ---- Garcinia kg. 30% 
1211 90 19 ---- Other kg. 30% 
--- _Leaves, Leaf bud, Galls, flowers, Inflorescence,_

_Spadix, Flower bud, Style and Stigma, Stamen_
_and pods :_

1211 90 21 ---- Belladona leaves kg. 30% 
1211 90 22 ---- Senna leaves and pods kg. 30% 
1211 90 23 ---- Neem leaves kg. 30% 
1211 90 24 ---- Gymnema kg. 30% 
1211 90 25 ---- Cubeb kg. 30% 
1211 90 26 ---- Pyrethrum kg. 30% 

1211 90 29

1211 90 31


---
--
---

Other
_Bark, husk and rind :_
Cascara sagrada bark


kg.

kg.


30%

30%






1211 90 32 ---- Psyllium husk (isobgul husk) kg. 30% 
1211 90 33 ---- Gamboge fruit rind kg. 30% 1211 90 34 ---- Ashoka (Saraca asoca.) kg. 30% 1211 90 35 ---- Arjuna (Terminalia arjuna) kg. 30% 
1211 90 39 ---- Other kg. 30% 
--- _Roots, Root stalk, Bulb, Corn, Tuber, Stolon and_

_rhizome:_

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 and kg. 30% 
_other species of rowwalfias)_

1211 90 45 ---- Zedovary roots kg. 30% 
1211 90 46 ---- Kuth root kg. 30% 
1211 90 47 ---- Sarasaparilla roots kg. 30% 
1211 90 48 ---- Sweet flag rhizomes kg. 30% 

1211 90 45


---

1211 90 49 ---- Other kg. 30% 
--- _Whole Plant, Aerial Part, Stem, Shoot and Wood :_

1211 90 51 ---- Sandalwood chips and dust kg. 30% 
1211 90 52 ---- Vinca rosea herbs kg. 30% 
1211 90 53 ---- Mint kg. 30% 
1211 90 54 ---- Agarwood kg. 30% 1211 90 55 ---- Chirata kg. 30% 
1211 90 56 ---- Basil, hyssop, rosemary, sage and savory kg. 30% 
1211 90 57 ---- Ashwagandha (Withania somnifera) kg. 30% 
1211 90 58 ---- Giloy (Tinospora cordifolia) kg. 30% 1211 90 59 --- Other kg. 30% 
1211 90 90 --- Other kg. 30% 
**1212** **LOCUST BEANS, SEAWEEDS AND OTHER ALGAE, SUGAR**
**BEET AND SUGARCANE, FRESH, CHILLED, FROZEN OR**
**DRIED, WHETHER OR NOT GROUND; FRUIT STONES**
**AND KERNELS AND OTHER VEGETABLE PRODUCTS**
**(INCLUDING UNROASTED CHICORY ROOTS OF THE**
**VARIETY CICHORIUM INTYBUS SATIVUM) OF A KIND**


-----

**SECTION-II** **CHAPTER-12**

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


_Other :_

_Fit for human consumption:_


kg.


1212 21



 
-

30%





1212 21 10 --- Seaweeds kg. 30% 
1212 21 90 --- Other algae kg. 30% 
1212 29 -- _Other:_ kg. 30% 
1212 29 10 --- Seaweeds kg. 30% 
1212 29 90 --- Other algae kg. 30% 
1212 91 00 -- Sugar beet kg. 30% 
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, 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**


kg. 30% 

1214 10 00 - Lucerne (alfalfa) meal and pellets kg. 30% 
1214 90 00 - Other kg. 30% 

-----

**SECTION-II** **CHAPTER-13**

**CHAPTER** **13**

**_Lac; gums, resins and other vegetable saps and extracts_**

**NOTE** **:**

1.- Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops,

extractof aloes and opium.

The heading does not apply to:

(a) liquorice 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 3822);

(h) tanning or dyeing extracts (heading 3201 or 3203);

(i) essential oils, concretes, absolutes, resinoids, 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** **Prefer-**

**ential**
**Areas**

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

**1301** **LAC;** **NATURAL** **GUMS,** **RESINS,** **GUM-RESINS**

**AND OLEORESINS** **(FOR EXAMPLE, BALSAMS)**

1301 20 00 - Gum Arabic kg. 30% 20%

1301 90 - _Other :_

--- _Natural gums :_

1301 90 11 ---- Asian gum kg. 30% 
1301 90 12 ---- African gum kg. 30% 
1301 90 13 ---- Asafoetida kg. 5% 
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% 

-----

**SECTION-II** **CHAPTER-13**

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


kg.

kg.


1301 90 19

1301 90 21


---
--
---

Other
_Resins :_
Copal


30%

30%






1301 90 22 ---- Dammar batu kg. 30% 

1301 90 29

1301 90 31


---
--
---

Other
_Gum resins :_
Myrrh


kg.

kg.


30%

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

1301 90 41


---
--
---

Other
_Oleoresins :_
Of seeds


kg.

kg.


30%

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

1301 90 99


---
--
---

Other
Other
Other


kg.

kg.


30%

30%






**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% 
1302 14 00 -- Of ephedra kg. 30% 

1302 19

1302 19 11


-
--
---

_Other :_
_Extracts :_
Of belladona


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 garcinia and gamboge 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% 

-----

**SECTION-II** **CHAPTER-13**

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

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% 
1302 32 -- Mucilages and thickeners, whether or not

_modified, derived from locust beans, locust_

_bean seeds or guar seeds:_

--- _Guargum :_

1302 32 31 ---- Chemically treated kg. 30% 1302 32 39 ---- Other kg. 30% 
1302 32 90 --- Other kg. 30% 

1302 39
1302 39 10
1302 39 20
1302 39 90


-
------

_Other :_
Tamarind Kernel Powder
Kappa carrageenan
Other


kg.
kg.
kg.


30%
30%
30%




-----

**SECTION-II** **CHAPTER-14**

**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 fibres 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 chipwood (heading 4404).

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**
**ential**
**Areas**


**Prefer-**


**(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. 25% 
1401 20 00 - Rattans kg. 30% 
1401 90 - _Other :_

1401 90 10 --- Canes kg. 30% 
1401 90 90 --- Other kg. 30% 
**1404** **VEGETABLE** **PRODUCTS** **NOT** **ELSEWHERE**

**SPECIFIED OR INCLUDED**

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% 

-----

**SECTION-II** **CHAPTER-14**

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

1404 90 30 --- Hard seeds, pips, hulls and nuts, of a kind used kg. 30% 
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% 

-----

**SECTION-III** **CHAPTER-15**

**SECTION III**

**ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE**

**PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES**

**CHAPTER** **15**

**_Animal, vegetable or microbial 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% 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** **NOTES** **:**

1. For the purposes of sub-heading 1509 30, virgin olive oil has a free acidity expressed as oleic acid

not exceeding 2.0 g/ 100 g and can be distinguished from the other virgin olive oil categories according to
the characteristics indicated in the Codex Alimentarius Standard 33-1981.

2. 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** **NOTES** **:**

1. In this Chapter, ―edible grade‖, in respect of a goods (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.

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).


-----

**SECTION-III** **CHAPTER-15**

**Tariff Item** **Description of goods** **Unit** **Rate of duty**


**Standard**
**ential**
**Areas**


**Prefer-**


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

**1501** **PIG** **FATS** **(INCLUDING** **LARD)** **AND** **POULTRY** **FAT,**


1501 10 00





**OTHER THAN THAT OF HEADING** **0209 OR 1503**
kg. 30%                               Lard


1501 20 00 - Other pig fat kg. 30% 
1501 90 00 - Other kg. 30% 
**1502** **FATS OF BOVINE ANIMALS, SHEEP OR GOATS,**
**OTHER THAN THOSE OFHEADING 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% 

**1503 00 00** **LARD STEARIN,** **LARD OIL,** **OLEOSTEARIN,** **OLEO-**
**OIL** **AND TALLOW** **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 _- Fish liver oils and their fractions:_


kg. 30% 

1504 10 10

1504 10 91


--
--
---

Cod liver oil
_Other :_
Squid liver oil


kg.

kg.


30%

30%






1504 10 99 ---- Other kg. 30% 
1504 20 - _Fats and oils and their fractions of fish, 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% 

-----

**SECTION-III** **CHAPTER-15**

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

1504 20 90 --- Other kg. 30% 
1504 30 00 - Fats and oils and their fractions, of marine kg. 30% 
mammals


**1505**

1505 00

1505 00 10



 
--

kg.


**WOOL GREASE AND FATTY SUBSTANCES DERIVED**

**THEREFROM (INCLUDING LANOLIN)**
_Wool grease and fatty substances derived_

_therefrom (including lanolin) :_
Wool alcohol (including lanolin alcohol)


30%





1505 00 20 --- Wool grease, crude kg. 30% 
1505 00 90 --- Other kg. 30% 

**1506**


**OTHER** **ANIMAL** **FATS** **AND** **OILS** **AND** **THEIR**

**FRACTIONS,** **WHETHER** **OR** **NOT** **REFINED,** **BUT** **NOT**

**CHEMICALLY MODIFIED**


1506 00 - _Other animal fats and oils and their 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% 
**1507** **SOYA-BEAN** **OIL** **AND** **ITS** **FRACTIONS,** **WHETHER**

**OR NOT REFINED,** **BUT NOT CHEMICALLY MODIFIED**

1507 10 00 - Crude oil, whether or not degummed kg. 45% 35%

1507 90 - _Other :_

1507 90 10 --- Edible grade kg. 45% 35%

1507 90 90 --- Other kg. 45% 35%

**1508** **GROUND-NUT** **OIL** **AND** **ITS** **FRACTIONS,** **WHETHER**

**OR NOT REFINED,** **BUT NOT CHEMICALLY MODIFIED**

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

1508 90 - _Other :_


1508 90 10

1508 90 91


----
---

Deodorized (Salad Oil)
_Other :_
Edible grade


kg.

kg.


100%

100%


90%

90%


1508 90 99 ---- Other kg. 100% 90%

**1509** **OLIVE** **OIL** **AND** **ITS** **FRACTIONS,** **WHETHER** **OR** **NOT**

**REFINED, BUT NOT CHEMICALLY MODIFIED**

1509 20 00 - Extra virgin olive oil kg. 45% 35%

1509 30 00 - Virgin olive oil kg. 45% 35%

1509 40 00 - Other virgin olive oil kg. 45% 35%

1509 90 - _Other :_

1509 90 10 --- Edible grade kg. 40% 30%

1509 90 90 --- Other kg. 40% 30%


-----

**SECTION-III** **CHAPTER-15**

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

**OTHER OILS** **AND** **THEIR FRACTIONS, OBTAINED**
**1510** **SOLELY FROM OLIVES, WHETHER OR NOT REFINED,**

**BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS**
**OF THESE OILS OR FRACTIONS WITH OILS OR**
**FRACTIONS OF HEADING 1509**

1510 10 00 - Crude olive pomace oil kg. 45% 35%

1510 90 - _Other:_

1510 90 10 --- Refined olive pomace oil kg. 45% 35%

1510 90 90 --- Other kg. 45% 35%

**1511** **PALM OIL AND ITS** **FRACTIONS,** **WHETHEROR**

**NOT REFINED,** **BUT NOT CHEMICALLY MODIFIED**

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%

1511 90 30 --- Refined bleached deodorised palm stearin kg. 100% 90%

1511 90 90 --- Other kg. 100% 90%

**1512** **SUNFLOWER** **SEED,** **SAFFLOWER** **OR** **COTTON** **SEED**

**OIL AND THEIR FRACTIONS 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%

1512 19 20 --- Sunflower oil, non-edible grade (other than kg. 100% 90%


kg.


1512 19 30


--

crude oil)
Safflower oil, edible grade


100%


90%


1512 19 40 --- Safflower oil, non-edible grade kg. 100% 90%

1512 19 90 --- Other kg. 100% 90%

              - _Cotton-seed oil and its fractions:_

1512 21 00 -- Crude oil, whether or not gossypol has kg. 100% 90%

been removed

1512 29 -- _Other :_

1512 29 10 --- Edible grade kg. 100% 90%


-----

**SECTION-III** **CHAPTER-15**

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

1512 29 90 --- Other kg. 100% 90%

**1513** **COCONUT** **(COPRA),** **PALM** **KERNEL OR BABASSU**

**OIL AND FRACTIONS THEREOF, WHETHER OR NOT**

**REFINED, BUT NOT CHEMICALLY MODIFIED**

              - _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%


1513 29 30

1513 29 90


--
--

Babassu oil and its fractions, other than edible
grade
Other


kg.

kg.


100%

100%


90%

90%


**1514** **RAPE,** **COLZA** **OR** **MUSTARD** **OIL** **AND** **ITS** **FRACTIONS**
**THEREOF,** **WHETHER** **OR** **NOT** **REFINED,** **BUT** **NOT**
**CHEMICALLY MODIFIE**



             - _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%

1514 19 20 --- Refined rapeseed oil of edible grade kg. 75% 65%

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%

**1515** **OTHER** **FIXED** **VEGETABLE OR MICROBIAL** **FATS** **AND** **OILS**


1514 11



 
-

-----

**SECTION-III** **CHAPTER-15**

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

**(INCLUDING** **JOJOBA OIL)** **AND THEIR FRACTIONS,**

**WHETHER OR NOT REFINED, BUT NOT CHEMICALLY**

**MODIFIED**


_Linseed oil and its fractions :_
Crude oil


kg.


1515 11 00



 
-

100%


90%


1515 19 -- Other:

1515 19 10 --- Edible grade kg. 100% 90%


1515 19 90

1515 21 00


--
  
-

Other
_Maize (Corn) oil and its fractions:_
Crude oil


kg.

kg.


100%

100%


90%

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%

1515 50 - _Seasame oil and its fractions:_


1515 50 10 --- Crude oil

--- _Other :_

1515 50 91 ---- Edible grade

1515 50 99 ---- Other
1515 60 00 - Microbial fats and oils and their fractions

1515 90 - _Other :_


100%

100%

100%
100%

100%

100%

100%

100%


90%

90%

90%
90%

90%

90%

90%

90%


1515 90 10

1515 90 20

1515 90 30

1515 90 40


--
--
--
--
--

Fixed vegetable oils, namely the following:
chul moogra oil, mawra oil, kokam oil,
tobacco seed oil, sal oil
Fixed vegetable oils, namely the following:

neem seed oil, karanj oil, silk cotton seed oil,
khakhon oil, water melon oil, kusum oil, rubber
seed oil, dhup oil, undi oil, maroti oil, pisa oil,
nahar oil
Fixed vegetable oils, namely the following:

cardamom oil, chillies or capsicum oil, turmeric
oil, ajwain seed oil, niger seed oil, garlic oil
Fixed vegetable oils of edible grade namely the

following: mango kernel oil, mahua oil, rice
bran oil
_Other :_


kg.

kg.

kg.
kg.

kg.

kg.

kg.

kg.


1515 90 91 ---- Edible grade kg. 100% 90%

1515 90 99 ---- Other kg. 100% 90%

**1516** **ANIMAL,** **VEGETABLE OR MICROBIAL** **FATS AND** **OILS**

**AND THEIR FRACTIONS, PARTLY OR WHOLLY**

**HYDROGENATED,** **INTER-ESTERIFIED,** **RE-ESTERIFIED**

**OR ELAIDINISED,** **WHETHER OR NOT REFINED,** **BUT**
**NOT FURTHER PREPARED**


-----

**SECTION-III** **CHAPTER-15**

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

1516 10 00 - Animal fats and oils and their fractions kg. 100% 
1516 20 - _Vegetable fats and oils and their fractions:_

--- _Cotton Seed oil :_

1516 20 11 ---- Edible grade kg. 100% 

1516 20 19

1516 20 21

1516 20 29

1516 20 31

1516 20 39

1516 20 91


---
--
---
---
--
---
---
--
---

Other
_Groundnut oil :_
Edible grade

Other
_Hydrogenated_ _castor_ _oil_ _(opal-wax):_
Edible grade

Other
_Other:_
Edible grade


kg.

kg.

kg.

kg.

kg.

kg.


100%

100%

100%

100%

100%

100%





_-_





1516 20 99 ---- Other kg. 100% 
1516 30 00 - Microbial fats and oils and their fractions kg. 100% 
**1517** **MARGARINE;** **EDIBLE** **MIXTURE** **OR** **PREPARATIONS OF**

**ANIMAL, VEGETABLE O R M I C R O B I A L FATS OR**
**OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS**

**OF** **THIS CHAPTER,** **OTHER THAN EDIBLE FATS AND**

**O I L S OR THEIR FRACTIONS OF HEADING 1516**

1517 10 - _Margarine,_ _excluding_ _liquid_ _margarine:_

1517 10 10 --- Of animal origin kg. 100% _-_

--- _Of_ _vegetable origin :_

1517 10 21 ---- Edible grade kg. 100% 
1517 10 22 ---- Linoxyn kg. 100% 
1517 10 29 ---- Other kg. 100% _-_

1517 90 _- Other :_

1517 90 10 --- Sal fat (processed or refined) kg. 100% 
1517 90 30 --- Imitation lard of animal origin kg. 100% 
1517 90 40 --- Imitation lard of vegetable origin kg. 100% 
1517 90 90 --- Other kg. 100% 
**1518** **ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND**
**THEIR** **FRACTIONS,** **BOILED,** **OXIDISED,** **DEHYDRATED,**

**SULPHURISED, BLOWN, POLYMERISED BY HEAT IN VACUUM**
**OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED,**
**EXCLUDING THOSE OF HEADING 1516; INEDIBLE MIXTURES**
**OR PREPARATIONS OF ANIMAL, VEGETABLE OR MICROBIAL**
**FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR**
**OILS OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR**
**INCLUDED**

--- _Linseed oil:_

1518 00 11 ---- Edible grade kg. 100% _-_

1518 00 19 ---- Other kg. 100% 

_Castor oil, dehydrated:_

Edible grade


kg.





1518 00 21


--
---

100%


1518 00 29 ---- Other kg. 100% _-_

**_---_** _Other vegetable oil and its fats:_

1518 00 31 ---- Edible grade kg. 100% 
1518 00 39 ---- Other kg. 100% 

-----

**SECTION-III** **CHAPTER-15**

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

**1520 00 00** **GLYCEROL,** **CRUDE;** **GLYCEROL WATERS** **AND** kg. 30% 
**GLYCEROL LYES**

**1521** **VEGETABLE WAXES (OTHER THAN TRIGLYCERIDES),**

**BEESWAX,** **OTHER INSECT** **WAXES** **AND SPERMACETI,**

**WHETHER OR NOT REFINED OR COLOURED**


1521 10

1521 10 11

1521 10 19



  
--
---
---

1521 10 - _Vegetable Waxes :_

--- _Carnauba Waxes :_

1521 10 11 ---- Edible wax for waxing fresh fruits and kg. 30% 
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% 
**1522** **DEGRAS:** **RESIDUES** **RESULTING** **FROM** **THE TREATMENT**
**OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE**
**WAXES**

1522 00 _- Degras: residues resulting from the treatment_

_of fatty substances or animal or vegetable_

_waxes :_

1522 00 10 --- Degras kg. 30% 
1522 00 20 --- Soap stocks kg. 30% 
1522 00 90 --- Other kg. 30% 

-----

**SECTION-IV** **CHAPTER-16**

**SECTION IV**

**PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; 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**

**NOTE** **:**

In this Section the term ―pellets‖ means products which have been agglomerated either directly

bycompression or by the addition of a binder in a proportion not exceeding 3 % by weight.

**CHAPTER** **16**

**_Preparations of meat, of fish, of crustaceans, molluscsor other aquatic invertebrates or of_**

**_insects_**

**NOTES** **:**

1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic

invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6
to Chapter 4 or in heading 0504.

2. Food preparations fall in this Chapter provided that they contain more than 20% by weight of

sausage, meat, meat offal, blood, insect, fish, crustaceans, molluscs or other aquatic invertebrates, or any
combinationthereof. 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
predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the
preparations of heading 2103or 2104.

**SUB-HEADING** **NOTES** **:**

1. For the purposes of sub-heading 1602 10, the expression ―homogenised preparations‖ means

preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable
for infantsor young children or for dietetic purposes, in containers of net weight content not exceeding 250
g. For theapplication of this definition no account is to be taken of small quantities of any ingredients which
may havebeen 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 or insects. This sub-heading takes
precedence over all other sub-headings of heading 1602.

2. The 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** **Prefer-**

**ential**
**Areas**

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

**1601** **00** **00** **SAUSAGES** **AND** **SIMILAR** **PRODUCTS,** **OF** **MEAT,** kg. 100% 
**MEAT** **OFFAL,** **BLOOD** **OR** **INSECTS;** **FOOD**


-----

**SECTION-IV** **CHAPTER-16**

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

**1602** **OTHER** **PREPARED** **OR** **PRESERVED** **MEAT,** **MEAT**

**OFFAL BLOOD OR INSECTS**

1602 10 00 - Homogenised preparations kg. 30% 

1602 20 00

1602 31 00



 
 
-

Of liver of any animal
_Of poultry of heading 0105 :_
Of turkeys


kg.

kg.


30%

30%






1602 32 00 -- Of fowls of the species _Gallus domesticus_ kg. 100% 

1602 39 00

1602 41 00


-
 
-

Other
_Of swine :_
Hams and cuts thereof


kg.

kg.


30%

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 any animal

**1603** **EXTRACTS** **AND** **JUICES** **OF** **MEAT,** **FISH** **OR**

**CRUSTACEANS,** **MOLLUSCS** **OR OTHER** **AQUATIC**

**INVERTEBRATES**


kg. 30% 

1603 00

1603 00 10



 
--

_Extracts and juices of meat, fish or_
_crustaceans, molluscs or other aquatic_
_invertebrates :_
Extracts and juices of meat


kg.


30%





1603 00 20 --- Extracts of fish kg. 30% 
1603 00 90 --- Other kg. 30% 
**1604** **PREPARED** **OR** **PRESERVED** **FISH;** **CAVIAR** **AND**

**CAVIAR SUBSTITUTES PREPARED FROM FISH EGGS**


_Fish, whole or in pieces, but not minced :_
Salmon


kg.


1604 11 00



 
-

30%





1604 12 -- Herrings :

1604 12 10 --- Pickled kg. 30% 
1604 12 90 --- Other kg. 30% 
1604 13 -- Sardines, sardinella and brisling or sprats:

1604 13 10 --- Sardines, sardinella and brisling kg. 30% 
1604 13 20 --- Sprats kg. 30% 
1604 14 -- _Tunas, skipjack t una 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% 
1604 17 00 -- Eels kg. 30% 
1604 18 00 -- Shark fins kg. 30% 
1604 19 00 -- Other kg. 30% 
1604 20 00 - Other prepared or preserved fish kg. 30% 

-----

**SECTION-IV** **CHAPTER-16**

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

              - _Caviar and caviar substitutes :_

1604 31 00 -- Caviar kg. 30% 
1604 32 00 -- Caviar substitutes kg. 30% 
**1605** **CRUSTACEANS,** **MOLLUSCS** **AND** **OTHER** **AQUATIC**

**INVERTEBRATES,** **PREPARED OR PRESERVED**

1605 10 00 - Crab kg. 30% 
              - _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% 
              - _Molluscs:_

1605 51 00 -- Oysters kg. 30% 
1605 52 00 -- Scallops, including queen scallops kg. 30% 
1605 53 00 -- Mussels kg. 30% 
1605 54 00 -- Cuttle 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% 

-----

**SECTION-IV** **CHAPTER-17**

**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.

**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 sugar cane.

**Tariff Item** **Description of goods** **Unit** **Rate of duty**


**Standard**
**ential**
**Areas**


**Prefer-**


**(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 :_
Beet sugar

Cane sugar specified in Sub-heading Note 2 to
this Chapter:
Cane jaggery


kg.

kg.


1701 12 00

1701 13

1701 13 10



 
-
-
--

100%

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% 
             - _Other :_

1701 91 00 -- Refined sugar containing added flavouring or kg. 100% 
colouring matter

1701 99 -- _Other :_

1701 99 10 --- Sugar cubes kg. 100% 

-----

**SECTION-IV** **CHAPTER-17**

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

1701 99 90 --- Other kg. 100% 
**1702** **OTHER** **SUGARS,** **INCLUDING** **CHEMICALLY** **PURE**

**LACTOSE,** **MALTOSE,** **GLUCOSE AND FRUCTOSE,**

**IN SOLID FORM;** **SUGAR SYRUPS NOT CONTAINING**

**ADDED FLAVOURING OR COLOURING MATTER;**

**ARTIFICIAL HONEY,** **WHETHER OR NOT MIXED**

**WITH NATURAL HONEY; CARAMEL**

             - _Lactose and lactose syrup:_

1702 11 -- Containing by weight 99% or more lactose,

_expressed as anhydrous lactose, calculated on_

_the dry matter:_

1702 11 10 --- In solid form kg. 25% 
1702 11 90 --- Other kg. 25% 
1702 19 -- Other :

1702 19 10 --- In solid form kg. 25% 
1702 19 90 --- Other kg. 25% 
1702 20 - _Maple sugar and maple syrup:_

1702 20 10 --- In solid form kg. 30% 
1702 20 90 --- Other kg. 30% 
1702 30 - _Glucose and glucose syrup, not containing_

_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% 
1702 40 - _Glucose and glucose syrup, containing in the_

_dry state at least 20% but less than 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% 
1702 60 - _Other fructose and fructose syrup, containing_

_in the dry state more than 50% by weight of_

_fructose, excluding invert sugar:_

1702 60 10 --- In solid form kg. 30% 
1702 60 90 --- Other kg. 30% 
1702 90 - _Other, including invert sugar and other sugar_

_and sugar syrup blends containing in the dry_
_state 50% by weight of fructose :_


-----

**SECTION-IV** **CHAPTER-17**

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

1702 90 10 --- Palmyra sugar kg. 30% 
1702 90 20 --- Chemically pure maltose kg. 30% 
1702 90 30 --- Artificial honey, whether or not mixed with kg. 30% 

natural honey

1702 90 40 --- Caramel kg. 30% 
1702 90 50 --- Insulin syrup kg. 30% 
1702 90 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% 

1702 90 40


--

**1704**

1704 10 00





kg.


**SUGAR CONFECTIONERY (INCLUDING** **WHITE**

**CHOCOLATE), NOT** **CONTAINING** **COCOA**
Chewing gum, whether or not sugar coated


45%





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% 

-----

**SECTION-IV** **CHAPTER-18**

**CHAPTER** **18**

**_Cocoa and cocoa preparations_**

**NOTES** **:**

1. This Chapter does not cover:

(a) food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood,
insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof
(Chapter 16);

(b) preparations of headings 0403, 1901, 1902, 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** **Prefer-**
**ential**
**Areas**

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

**1801 00 00** **COCOA BEANS,** **WHOLE** **OR** **BROKEN,** **RAW OR ROASTED** kg. 15% 
**1802 00 00** **COCOA** **SHELLS,** **HUSKS,** **SKINS** **AND** **OTHER COCOA** kg. 30% 
**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** **ADDED SUGAR** **OR** kg. 30% 
**OTHER SWEETENING MATTER**

**1806** **CHOCOLATE** **AND** **OTHER** **FOOD** **PREPARATIONS**

**CONTAINING COCOA**

1806 10 00 - Cocoa powder, containing added sugar or other kg. 30% 

1806 20 00






sweetening matter
Other preparations in blocks, slabs or bars

weighing more than 2 kg. or in liquid, paste,
powder, granular or other bulk form in
containers or immediate packings, of a content
exceeding 2 kg.
_Other, in blocks, slabs or bars :_


kg.


30%





1806 31 00 -- Filled kg. 30% 
1806 32 00 -- Not filled kg. 30% 
1806 90 - _Other :_


-----

**SECTION-IV** **CHAPTER-18**

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

1806 90 10 --- Chocolate and chocolate products kg. 30% 
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% 

-----

**SECTION-IV** **CHAPTER-19**

**CHAPTER** **19**

**_Preparations of cereals, flour, starch or milk; pastrycooks’ 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, insect, fish or crustaceans, molluscs or other
aquaticinvertebrates, 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 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.

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**

**ential**
**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**


-----

**SECTION-IV** **CHAPTER-19**

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

1901 10 - _Preparations suitable for infants or young_

_Children, put up for retail sale:_

1901 10 10 --- Malted milk (including powder) kg. 50% 
1901 10 90 --- Other kg. 50% 

1901 20 00

1901 90






Mixes and doughs for the preparation of
bakers‗ wares of heading 1905
_Other :_


kg. 30% 

1901 90 10 --- Malt extract kg. 30% 
1901 90 90 --- Other kg. 30% 
**1902** **PASTA, WHETHER OR NOT COOKED OR STUFFED**
**(WITH MEAT OR OTHER SUBSTANCES) OR**

**OTHERWISE PREPARED, SUCH AS SPAGHETTI,**

**MACARONI, NOODLES, LASAGNE, GNOCCHI,**

**RAVIOLI,** **CANNELLONI;** **COUSCOUS,** **WHETHER OR**

**NOT PREPARED**


_Uncooked pasta, not stuffed or otherwise_
_prepared :_
Containing eggs


kg.


1902 11 00



 
-

30%





1902 19 00 -- Other kg. 30% 

1902 20

1902 20 10



 
--

_Stuffed pasta, whether or not cooked or_
_otherwise prepared:_
Cooked


kg.


30%





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% 

**1903 00 00** **TAPIOCA AND SUBSTITUTES THEREFOR PREPARED**

**FROM STARCH, IN THE FORM 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),** **PRE-COOKED**

**OR OTHERWISE PREPARED, NOT ELSEWHERE**

**SPECIFIED OR INCLUDED**

1904 10 - _Prepared foods obtained by the swelling or_

_roasting of cereals or cereal products:_


kg. 50% 

-----

**SECTION-IV** **CHAPTER-19**

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

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

1904 20 10
1904 20 90
1904 30 00



    
----
    

1904 20 - _Prepared_ _foods_ _obtained_ _from_ _unroasted_

_cereal flakes or from mixtures of unroasted_
_cereal flakes and roasted cereal flakes or_
_swelled cereals :_

1904 20 10 --- With millet content 15% or more by weight kg. 30% 1904 20 90 --- Other kg. 30% 1904 30 00 - Bulgur wheat kg. 30% 
1904 90 00 - Other kg. 30% 
**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 - Crispbread kg. 30% 
1905 20 00 - Gingerbread and the like kg. 30% 

_Sweet biscuits; waffles and wafers:_
Sweet biscuits

_Waffles and wafers :_
_Communion wafers :_


kg.


1905 31 00



 
-

30%





1905 32 -
--

1905 32 11 ---- Coated with chocolate or containing chocolate kg. 30% 
1905 32 19 ---- Other kg. 30% 
1905 32 90 --- Other kg. 30% 

1905 40 00

1905 90



 
 

Rusks, toasted bread and similar toasted
products
_Other :_


kg. 30% 

1905 90 10 --- Pastries and cakes kg. 30% 
1905 90 20 --- Biscuits not elsewhere specified or included kg. 30% 
1905 90 30 --- Extruded or expanded products, savoury kg. 30% 
or salted

1905 90 40 --- Papad kg. 30% 
1905 90 90 --- Other kg. 30% 

1905 90 40


--

-----

**SECTION-IV** **CHAPTER-20**

**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) vegetable fats and oils (Chapter 15);

(c) food preparations containing more than 20% by weight of sausage, meat, meat offal, blood,

insect, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination
thereof (Chapter 16);

(d) bakers' wares and other products of heading 1905; or

(e) homogenised 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 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 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 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


-----

**SECTION-IV** **CHAPTER-20**

refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a
temperature of 20°C or corrected for 20°C if the reading is made at a different temperature.

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**
**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% 
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% 
2004 90 00 - Other vegetables and mixtures of vegetables kg. 30% 
**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% 
2005 40 00 - Peas _(pisum, sativum)_ kg. 30% 
              - _Beans (Vigna spp. Phaseolus spp.):_

2005 51 00 -- Beans, shelled kg. 30% 
2005 59 00 -- Other kg. 30% 

-----

**SECTION-IV** **CHAPTER-20**

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

2005 60 00 - Asparagus kg. 30% 
2005 70 00 - Olives kg. 30% 

2005 80 00

2005 91 00



 
 
-

Sweet corn _(Zea mays var. saccharata)_
Other vegetables and mixtures of vegetables:
Bamboo shoots


kg.

kg.


30%

30%






2005 99 00 -- Other kg. 30% 

**2006 00 00** **VEGETABLES, FRUITS, NUTS, FRUIT-PEEL AND**

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

**2007** **JAMS, FRUIT** **JELLIES, MARMALADES,** **FRUITOR NUT**

**PUREE AND FRUIT OR NUT PASTES, OBTAINED BY**

**COOKING,** **WHETHER** **OR** **NOT** **CONTAINING** **ADDED**
**SUGAR OR OTHER SWEETENING MATTER**


kg. 30% 

2007 10 00

2007 91 00



 
 
-

Homogenised preparations
_Other :_
Citrus fruit


kg.

kg.


30%

30%






2007 99 -- Other:

2007 99 10 --- Mango kg. 30% 
2007 99 20 --- Guava kg. 30% 
2007 99 30 --- Pine apple kg. 30% 
2007 99 40 --- Apple kg. 30% 
2007 99 90 --- Other kg. 30% 
**2008** **FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS,**

**OTHERWISE PREPARED OR PRESERVED, WHETHER OR**
**NOT** **CONTAINING** **ADDED** **SUGAR** **OR** **OTHER**

**SWEETENING** **MATTER** **OR** **SPIRIT,** **NOT** **ELSEWHERE**
**SPECIFIED OR INCLUDED**

             - _Nuts, ground-nuts and other seeds, whether or_

_not mixed together :_

2008 11 00 -- Ground-nuts kg. 30% 
2008 19 -- _Other, including mixtures:_

2008 19 10 --- Cashew nut, roasted, salted or roasted kg. 45% 

2008 19 20


--

and salted
Other roasted nuts and seeds


kg.


30%





2008 19 30 --- Other nuts, otherwise prepared or preserved kg. 30% 
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 :_

2008 30 10 --- Orange kg. 30% 
2008 30 90 --- Other kg. 30% 

-----

**SECTION-IV** **CHAPTER-20**

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

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

2008 91 00



 
 
-

Strawberries
_Other, including mixtures other than those of_
_sub-heading 2008 19 :_
Palm hearts


kg.

kg.


30%

30%






2008 93 00 -- Cranberries (Vaccinium macrocarpon, Vaccinium kg. 30% 
_oxycoccos); lingonberries (Vaccinium vitis-idaea)_

2008 97 00 -- Mixtures kg. 30% 
2008 99 -- _Other:_

--- _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

2008 99 91


---
--
---

Other
_Other :_
Fruit cocktail


kg.

kg.


30%

30%






2008 99 92 ---- Grapes kg. 30% 
2008 99 93 ---- Apples kg. 30% 
2008 99 94 ---- Guava kg. 30% 
2008 99 99 ---- Other kg. 30% 
**2009** **FRUIT OR NUT JUICES (INCLUDING GRAPE MUST AND**
**COCONUT WATER) AND VEGETABLE JUICES, UNFERMENTED**
**AND NOT CONTAINING ADDED SPIRIT, WHETHER OR NOT**
**CONTAINING ADDED SUGAR OR OTHER SWEETENING**
**MATTER**

             - _Orange juice :_

2009 11 00 -- Frozen kg. 35% 
2009 12 00 -- Not frozen, of a Brix value not exceeding 20 kg. 35% 

2009 19 00

2009 21 00

2009 29 00

2009 31 00

2009 39 00

2009 41 00


-
 
-
-
 
-
-
 
-

Other
_Grapefruit juice; pomelo juice:_
Of a Brix value not exceeding 20

Other
_Juice of any other single citrus fruit:_
Of a Brix value not exceeding 20

Other
_Pineapple juice :_
Of a Brix value not exceeding 20


kg.

kg.

kg.

kg.

kg.

kg.


35%

50%

50%

50%

50%

50%










2009 49 00 -- Other kg. 50% 
2009 50 00 - Tomato juice kg. 50% 
             - _Grape_ _juice_ _(including grape_ _must):_


-----

**SECTION-IV** **CHAPTER-20**

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

2009 61 00 -- Of a Brix value not exceeding 30 kg. 50% 

2009 69 00

2009 71 00

2009 79 00

2009 81 00

2009 89


-
 
-
-
 
-
-

Other
_Apple juice :_
Of a Brix value not exceeding 20

Other
_Juice of any other single fruit, nut or vegetable:_
Cranberries (Vaccinium macrocarpon, Vaccinium

_oxycoccos) juice; lingonberries (Vaccinium vitis-_
_idaea)Vaccinium vitis-idaea ) juice_
Other:


kg.

kg.

kg.

kg.


50%

50%

50%

50%








2009 89 10 --- Mango juice kg. 50% 
2009 89 90 --- Other kg. 50% 
2009 90 00 - Mixtures of juices kg. 50% 

-----

**SECTION-IV** **CHAPTER-21**

**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 % by weight of sausage, meat, meat offal, blood, insect, fish or crustaceans, molluscs or other
aquaticinvertebrates, or any combination thereof (Chapter 16);

(f) products of heading 2404;

(g) yeast put up as a medicament or other products of heading 3003 or 3004; or

(h) 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, vegetables, fruit or nuts, put up for retail sale 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.

**SUPPLEMENTRY** **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
ingredient, such as cardamom, copra or menthol.

2. In this Chapter ―betel nut product known as Supari‖ means any preparation

containing betel nuts, 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 flavours,
such as rose, Khus, Kevara, but not including aerated preperations.

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 of aerated water, such as in automatic
vending machines.

5. Heading 2106 (except tariff items 2106 90 20 and 2106 90 30), inter alia, includes:


-----

**SECTION-IV** **CHAPTER-21**

(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, syrup 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 d uty**

**Standard Prefer-**

**ential**

**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 MATE;** **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 :_

2101 11 -- _Extracts, essences and concentrates:_

2101 11 10 --- Instant coffee, flavoured kg. 30% 
2101 11 20 --- Instant coffee, not flovered kg. 30% 
2101 11 30 --- Coffee aroma kg. 30% 
2101 11 90 --- Other kg. 30% 

2101 12 00 -- Preparations with basis of extracts, essences,

concentrates or with a basis of coffee


kg. 30% 

-----

**SECTION-IV** **CHAPTER-21**

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


2101 20

2101 20 10



 
--

_Extracts, essences and concentrates, of tea_
_or mate, and preparations with a basis of_
_these extracts, essences or concentrates or_
_with a basis of tea or mate :_
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% 
2101 30 - _Roasted chicory and other roasted coffee_

_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% 
**2102** **YEASTS** **(ACTIVE** **OR** **INACTIVE);** **OTHER** **SINGLE**

**CELL MICRO-ORGANISMS,** **DEAD (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% 
2102 20 00 - Inactive yeasts, other single-cell kg. 30% 

kg.


2102 30 00





micro-organisms, dead
Prepared baking powders


30%





**2103** **SAUCES AND PREPARATIONS THEREFOR;** **MIXED**

**CONDIMENTS** **AND** **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% 
2103 30 00 - Mustard flour and meal and prepared mustard kg. 30% 
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% 
**2104** **SOUPS AND BROTHS AND PREPARATIONS**

**THEREFOR;** **HOMOGENISED** **COMPOSITE** **FOOD**

**PREPARATIONS**

2104 10 - _Soups and broths and preparations therefor:_


-----

**SECTION-IV** **CHAPTER-21**

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

2104 10 10 --- Dried kg. 30% 
2104 10 90 --- Other kg. 30% 
2104 20 00 - Homogenised composite food preparations kg. 30% 
**2105 00 00** **ICECREAM** **AND** **OTHER** **EDIBLE** **ICE,** **WHETHER** kg. 30% 
**OR NOT CONTAINING COCOA**

**2106** **FOOD** **PREPARATIONS** **NOT** **ELSEWHERE** **SPECIFIED**

**OR INCLUDED**


2106 10 00

2106 90






Protein concentrates and textured protein
substances
_Other:_


kg. 40% 

--- _Soft drink concentrates :_

2106 90 11 ---- Sharbat kg. 150% 
2106 90 19 ---- Other kg. 150% 
2106 90 20 --- Pan masala kg. 150% 
2106 90 30 --- Betel nut product known as ―Supari‖ kg. 150% 

2106 90 40

2106 90 50

2106 90 60


2106 90 40 --- Sugar-syrups containing added flavouring or kg. 150% 
colouring matter, not elsewhere specified or
included; lactose syrup; glucose syrup and
malto dextrine syrup

2106 90 50 --- Compound preparations for making kg. 150% 
non-alcoholic beverages

2106 90 60 --- Food flavouring material kg. 150% 
2106 90 70 --- Churna for pan kg. 150% 

--
--
--

2106 90 80

2106 90 91


----
---

Custard powder
_Other :_
Diabetic foods


kg.

kg.


150%

150%






2106 90 92 ---- Sterilized or pasteurized millstone kg. 150% 
2106 90 99 ---- Other kg. 150% 

-----

**SECTION-IV** **CHAPTER-22**

**CHAPTER** **22**

**_Beverages, spirits and vinegar_**

**NOTES** **:**

1. This Chapter does not cover:

(a) 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 (heading 2853);

(d) acetic acid of concentration exceeding 10 % 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 20° 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 20°C in closed containers, has an excess pressure of not less than 3 bars.

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**

**(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 _l_ 30% 
2201 10 20 --- Aerated waters _l_ 30% 
2201 90 - _Other :_

2201 90 10 --- Ice and snow _l_ 30% 
2201 90 90 --- Other _l_ 30% 
**2202** **WATERS,** **INCLUDING** **MINERAL** **WATERS** **AND**

**AERATED WATERS,** **CONTAINING ADDED SUGAR**

**OR OTHER SWEETENING MATTER OR FLAVOURED,**


-----

**SECTION-IV** **CHAPTER-22**

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

**AND OTHER NON-ALCOHOLIC BEVERAGES,** **NOT**

**INCLUDING FRUIT, NUT 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 waters _l_ 30% 
2202 10 20 --- Lemonade _l_ 30% 

2202 10 90 --
             

Other
_Other :_


_l_ 30% 

2202 91 00 -- Non alcoholic beer _l_ 30% 
2202 99 -- Other:

2202 99 10 --- Soya milk drinks, whether or not sweetened _l_ 30% 
or flavoured

2202 99 20 --- Fruit pulp or fruit juice based drink _l_ 30% 
2202 99 30 --- Beverages containing milk _l_ 30% 
2202 99 90 --- Other _l_ 30% 
**2203 00 00** **BEER MADE** **FROM** **MALT** _l_ 100% 
**2204** **WINE** **OF** **FRESH** **GRAPES,** **INCLUDING** **FORTIFIED**

**WINES;** **GRAPE MUST OTHER THAN THAT OF**

**HEADING** **2009**


2204 10 00 - Sparkling wine _l_ 150% 
             - _Other wine; grape must with fermentation_

_prevented or arrested by the addition of alcohol :_

2204 21 _-- In containers holding 2 l or less:_

2204 21 10 --- Port and other red wines _l_ 150% 
2204 21 20 --- Sherry and other white wines _l_ 150% 
2204 21 90 --- Other _l_ 150% 
2204 22 -- _In containers holding more than 2 l but not more_

_than 10 l:_

2204 22 10 --- Port and other red wines _l_ 150% 
2204 22 20 --- Sherry and other white wines _l_ 150% 
2204 22 90 --- Other _l_ 150% 
2204 29 -- Other :

2204 29 10 --- Port and other red wines _l_ 150% 
2204 29 20 --- Sherry and other white wines _l_ 150% 
2204 29 90 --- Other _l_ 150% 
2204 30 00 - Other grape must _l_ 150% 
**2205** **VERMOUTH** **AND** **OTHER** **WINE** **OF** **FRESH**

**GRAPES FLAVOURED WITH PLANTS OR**

**AROMATIC SUBSTANCES**

2205 10 00 - In containers holding 2 l or less _l_ 150% 

-----

**SECTION-IV** **CHAPTER-22**

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

2205 90 00 - Other _l_ 150% 
**2206 00 00** **OTHER** **FERMENTED** **BEVERAGES** **(FOR** _l_ 150% 
**EXAMPLE,** **CIDER,** **PERRY,** **MEAD** **SAKE);** **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**

2207 10 - _Undenatured ethyl alcohol of an alcoholic_

_strength by volume of 80% vol. or higher:_

--- _Rectified spirit :_

2207 10 11 ---- Concentrates of alcoholic beverages _l_ 150% 
2207 10 19 ---- Other _l_ 150% 
2207 10 90 --- Other _l_ 150% 

2207 20 00 - Ethyl alcohol and other spirits, denatured, of

any strength

**2208** **UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC**

**STRENGTH BY VOLUME OF LESS THAN 80% VOL.;**
**SPIRIT,** **LIQUEURS** **AND** **OTHER** **SPIRITNOUS**

**BEVERAGES**

2208 20 - _Spirits obtained by distilling grape_

_wine or grape marc :_

_--- In containers holding 2 l or less:_


_l_ 5% 

2208 20 11 ---- Brandy _l_ 150% 

2208 20 19 ---
--

Other
Other


_l_ 150% 

2208 20 91 ---- Brandy _l_ 150% 
2208 20 99 ---- Other _l_ 150% 
2208 30 - _Whiskies :_ _l_ 150% 
--- _In containers holding 2_ l _or less :_

2208 30 11 ---- Bourbon whiskey _l_ 150% 
2208 30 12 ---- Scotch _l_ 150% 
2208 30 13 ---- Blended _l_ 150% 
2208 30 19 ---- Other _l_ 150% 
--- Other

2208 30 91 ---- Bourbon whiskey _l_ 150% 
2208 30 92 ---- Scotch _l_ 150% 

-----

**SECTION-IV** **CHAPTER-22**

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

2208 30 93 ---- Blended _l_ 150% 
2208 30 99 ---- Other _l_ 150% 
2208 40 - _Rum and other spirits obtained by distilling_

_fermented_ _sugarcane products:_

_--- In containers holding 2 l or less :_

2208 40 11 ---- Rum _l_ 150% 

2208 40 12 ---
--

Other
Other:


_l_ 150% 

2208 40 91 ---- Rum _l_ 150% 
2208 40 92 ---- Other _l_ 150% 
--- Other

2208 50 - _Gin and Geneva :_

_--- In containers holding 2 l or less :_

2208 5011 ---- Gin _l_ 150% 
2208 50 12 ---- Geneva _l_ 150% 
--- Other :

2208 50 91 ---- Gin _l_ 150% 
2208 50 92 ---- Geneva _l_ 150% 
2208 60 00 - Vodka _l_ 150% 
2208 70 - _Liqueurs and cordials :_

_--- In containers holding 2 l or less :_

2208 70 11 ---- Liqueurs _l_ 150% 

2208 70 12 ---- Cordials _l_ 150% 
--- _Other :_

2208 70 91 ---- Liqueurs _l_ 150% 
2208 70 92 ---- Cordials _l_ 150% 
2208 90 - _Other :_

_--- In containers holding 2 l or less :_

2208 90 11 ---- Tequila _l_ 150% 
2208 90 12 ---- Indenatured ethyl alcohol _l_ 150% 
2208 90 19 ---- Other _l_ 150% 
--- Other

2208 90 91 ---- Tequila _l_ 150% 
2208 90 92 ---- Indenatured ethyl alcohol _l_ 150% 
2208 90 99 ---- Other _l_ 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 _l_ 30% 
2209 00 20 --- Synthetic vinegar _l_ 30% 
2209 00 90 --- Other _l_ 30% 

-----

**SECTION-IV** **CHAPTER-23**

**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** **Prefer-**
**ential**
**Areas**

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


**2301**


**FLOURS, MEALS AND PELLETS,** **OF** **MEAT OR**

**MEAT OFFAL, 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 tankage) kg. 15% 
2301 10 90 --- Other (including greaves) kg. 15% 
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. 15% 
2301 20 19 ---- Other kg. 15% 
2301 20 90 --- Other kg. 15% 

-----

**SECTION-IV** **CHAPTER-23**

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

**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**

2302 10 - _Of maize (corn) :_

2302 10 10 --- Maize bran kg. 15% 
2302 10 90 --- Other kg. 15% 
2302 30 00 - Of wheat kg. 15% 
2302 40 00 - Of other cereals kg. 15% 
2302 50 00 - Of leguminous plants kg. 15% 
**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. 15% 
similar residues

2303 20 00 - Beet-pulp, bagasse and other waste of sugar kg. 15% 
manufacture

2303 30 00 - Brewing or distilling dregs and waste kg. 15% 
**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 soyabean, kg. 15% 
expeller variety

2304 00 20 --- Oil-cake of soyabean, solvent extracted kg. 15% 
(defatted) variety

2304 00 30 --- Meal of soyabean, solvent extracted (defatted) kg. 15% 
2304 00 90 --- Other kg. 15% 
**2305** **OIL-CAKE AND** **OTHER** **SOLID** **RESIDUES,** **WHETHER**

**OR NOT GROUND OR** **IN THE FORM OF PELLETS,**


-----

**SECTION-IV** **CHAPTER-23**

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

**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. 15% 
expeller variety

2305 00 20 --- Oil-cake and oil-cake meal of ground-nut, kg. 15% 
solvent extracted variety (defatted)

2305 00 90 --- Other kg. 15% 
**2306** **OIL-CAKE** **AND** **OTHER** **SOLID** **RESIDUES, WHETHER OR**

**NOT** **GROUND** **OR** **IN** **THE** **FORM** **OF** **PELLETS,**

**RESULTING FROM THE EXTRACTION OF VEGETABLE OR**
**MICROBIAL** **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. 15% 
expeller variety

2306 10 20 --- Oil-cake and oil-cake meal, decorticated, kg. 15% 
solvent extracted (defatted) variety

2306 10 30 --- Oil-cake and oil-cake meal, undecorticated, kg. 15% 
expeller variety

2306 10 40 --- Oil-cake and oil-cake meal, undecorticated, kg. 15% 
solvent extracted (defatted) variety

2306 10 90 --- Other kg. 15% 
2306 20 - _Of linseed :_

2306 20 10 --- Oil-cake and oil-cake meal, expeller variety kg. 15% 
2306 20 20 --- Oil-cake and oil-cake meal, solvent extracted kg. 15% 
(defatted) variety

2306 20 90 --- Other kg. 15% 
2306 30  - _Of sunflower seeds:_

2306 30 10 --- Oil-cake and oil-cake meal, expeller variety kg. 15% 
2306 30 20 --- Oil-cake and oil-cake meal, solvent extracted kg. 15% 
(defatted) variety


-----

**SECTION-IV** **CHAPTER-23**

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

15%
2306 30 90 --- Other kg. 
              - _Of rape or colza seeds:_

2306 41 00 -- Of low erucic acid rape or colza seeds kg. 15% 
2306 49 00 -- Other kg. 15% 
2306 50  - _Of coconut or copra :_

2306 50 10 --- Oil-cake and oil-cake meal, expeller variety kg. 15% 
2306 50 20 --- Oil-cake and oil-cake meal, solvent extracted kg. 15% 
(defatted) variety

2306 50 90 --- Other kg. 15% 
2306 60 00 - Of palm nuts or kernels kg. 15% 
2306 90  - _Other:_

--- _Oil-cake and oil-cake meal, expeller variety :_

2306 90 11 ---- Of mowra seeds kg. 15% 
2306 90 12 ---- Of mustard seeds kg. 15% 
2306 90 13 ---- Of niger seeds kg. 15% 
2306 90 14 ---- Of seasamum seeds kg. 15% 
2306 90 15 ---- Of mango kernel kg. 15% 
2306 90 16 ---- Of sal (de-oiled) kg. 15% 
2306 90 17 ---- Of castor seeds kg. 15% 
2306 90 18 ---- Of neem seeds kg. 15% 
2306 90 19 ---- Of other seeds kg. 15% 
--- _Oil-cake and oil-cake meal, solvent extracted_

_(defatted) variety :_

2306 90 21 ---- Of mustard seeds kg. 15% 
2306 90 22 ---- Of niger seeds kg. 15% 
2306 90 23 ---- Of cardi seeds kg. 15% 
2306 90 24 ---- Of seasamum seeds kg. 15% 
2306 90 25 ---- Of mango kernel kg. 15% 
2306 90 26 ---- Of sal (de-oiled) kg. 15% 
2306 90 27 ---- Of castor seeds kg. 15% 
2306 90 28 **---- Of neem seeds** kg. 15% 
2306 90 29 ---- Of other seeds kg. 15% 
2306 90 30 --- Residues babool seed extraction kg. 15% 
2306 90 90 --- Other kg. 15% 

-----

**SECTION-IV** **CHAPTER-23**

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

15%
**2307 00 00** **WINE LEES;** **ARGOL** kg. 

**2308 00 00** **VEGETABLE MATERIALS AND VEGETABLE WASTE,**
**VEGETABLE** **RESIDUES** **AND** **BY-PRODUCTS,**

**WHETHER** **OR** **NOT** **IN** **THE** **FORM** **OF** **PELLETS,** **OF**

**A KIND USED IN ANIMAL FEEDING,** **NOT ELSEWHERE**
**SPECIFIED OR INCLUDED**

**2309** **PREPARATIONS** **OF** **A** **KIND** **USED** **IN** **ANIMAL** **FEEDING**


kg. 15% 

2309 10 00 - Dog or cat food, put up for retail sale kg. 20% 
2309 90 - _Other :_

2309 90 10 --- Compounded animal feed kg. 15% 
2309 90 20 --- Concentrates for compound animal feed kg. 15% _-_

_--- Feeds for fish (prawn, etc.) :_

2309 90 31 ---- Prawn and shrimps feed kg. 15% 
2309 90 32 ---- Fish feed in powdered form kg. 15% 
2309 90 39 ---- Other kg. 15% 
2309 90 90 --- Other kg. 15% 

-----

**SECTION-IV** **CHAPTER-24**

**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_**

**NOTE** **:**

(1) This Chapter does not cover medicinal cigarettes (Chapter 30).

(2) Any products classifiable in heading 2404 and any other heading of the Chapter are to be classified in
heading 2404.

(3) For the purposes of heading 2404, the expression ―inhalation without combustion‖ means inhalation
through heated delivery or other means, without combustion.

**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 contain-ing 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.

**SUPPLEMENTRY** **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 and stems of the tobacco plant, but does not include any part of a tobacco plantwhile 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 extent 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‖.

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**

**ential**

**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% 
2401 10 50 --- Tobacco for manufacture of biris, not kg. 30% 
stemmed

2401 10 60 --- Tobacco for manufacture of chewing kg. 30% 
tobacco

2401 10 70 --- Tobacco for manufacture of cigar and kg. 30% 
cheroot

2401 10 80 --- Tobacco for manufacture of hookah kg. 30% 
tobacco

2401 10 90 --- Other kg. 30% 
2401 20 _Tobacco partly or wholly stemmed or_


-----

**SECTION-IV** **CHAPTER-24**

**(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% 
2401 20 60 --- Tobacco for manufacture of kg. 30% 

chewing tobacco

2401 20 70 --- Tobacco for manufacture of cigar kg. 30% 
and cheroot

2401 20 80 --- Tobacco for manufacture of kg. 30% 
hookah tobacco

2401 20 90 --- Other kg. 30% 
2401 30 00 - Tobacco refuse kg. 30% 
**2402** **CIGARS,** **CHEROOTS,** **CIGARILLOS** **AND CIGARETTES,**

**OF** **TOBACCO** **OR** **OF** **TOBACCO SUBSTITUTES**


2401 20 70

2401 20 80

2401 20 90


--
--
--

2402 10

2402 10 10



  
--

_Cigars, cheroots and cigarillos, containing_
_tobacco :_
Cigar and cheroots


Tu


60%





2402 10 20 --- Cigarillos Tu 60% 
2402 20 - _Cigarettes,_ _containing_ _tobacco :_

2402 20 10 --- Other than filter cigarettes, of length not Tu 30% 

2402 20 20

2402 20 30

2402 20 40

2402 20 50


--
--
--
--

exceeding 65 millimetres
Other than filter cigarettes, of length

exceeding 65 millimetres but not
exceeding 70 millimetres
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
65 millimetres
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
65 millimetres but not exceeding
70 millimetres
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

Tu

Tu

Tu


30%

30%

30%

30%








-----

**SECTION-IV** **CHAPTER-24**

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

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 MANUFACTURED**

**TOBACCO** **SUBSTITUTES;** **―HOMOGENISED‖** **OR**

**―RECONSTITUTED‖** **TOBACCO;** **TOBACCO** **EXTRACTS**

**AND ESSENCES**

              - 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:

2403 19 21 ---- Other than paper rolled biris, manufactured without Tu 30% 
the aid of machine

2403 19 29 ---- Other Tu 30% 
2403 19 90 --- Other kg. 30% 
            - _Other :_

2403 91 00 -- ―Homogenised‖ or ―reconstituted‖ tobacco kg. 30% 
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% 
**2404** **PRODUCTS** **CONTAINING** **TOBACCO,** **RECONSTITUTED**

**TOBACCO,** **NICOTINE,** **OR** **TOBACCO** **OR** **NICOTINE**

**SUBSTITUTES,** **INTENDED** **FOR** **INHALATION** **WITHOUT**

**COMBUSTION;** **OTHER** **NICOTINE** **CONTAINING**

**PRODUCTS INTENDED FOR** **THE INTAKE OF** **NICOTINE**
**INTO THE HUMAN BODY**

             - _Products intended for inhalation without combustion:_

2404 11 00 -- Containing tobacco or reconstituted tobacco kg. 30% 
2404 12 00 -- Other, containing nicotine kg. 30% 
2404 19 00 -- Other kg. 30% 
             - _Other:_

2404 91 00 -- For oral application kg. 30% 
2404 92 00 -- For transdermal application kg. 30% 

-----

**SECTION-V** **CHAPTER-25**

**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 requires, the headings of this

Chapter cover only products which are in the crude state or which have been washed (even with chemical
substances eliminatingthe impurities without changingthe 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 evaluated as Fe2O3 (heading

2821);

(c) medicaments and other products of Chapter 30;

(d) perfumery, cosmetic or toilet preparations (Chapter 33);

(e) dolomite ramming mix (heading 3816);

(f) setts, curbstones and flagstones (heading 6801); mosaic cubes or the like (heading 6802);

roofing, facing or damp course slates (heading 6803);

(g) precious or semi-precious stones (heading 7102 or 7103);

(h) cultured crystals (other than optical elements) weighing not less than 2.5g each, of sodium

chloride or of magnesium oxide, of heading 3824; optical elements of sodium chloride or of magnesium
oxide (heading 9001);

(ij) billiard chalks (heading 9504); or

(k) 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, unexpanded; 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 similar
forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide;
broken pieces of pottery, brick or concrete.


-----

**SECTION-V** **CHAPTER-25**

**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** **Prefer-**
**ential**
**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 ADDED**

**ANTI-CAKING** **OR** **FREE** **FLOWING** **AGENTS;** **SEA**


kg.


2501 00

2501 00 10



 
--

**WATER**
_Salt (including table salt and denatured salt)_

_and pure sodium chloride, whether or not in_
_aqueous solution or containing added anti-_
_caking or free flowing agents;Sea water :_

Common salt (including iodised salt)


5%





2501 00 20 --- Rock salt kg. 5% 
2501 00 90 --- Other kg. 5% 
**2502 00 00** **UNROASTED** **IRON** **PYRITES** kg. 5% 
**2503** **SULPHUR** **OF** **ALL** **KINDS,** **OTHER** **THAN** **SUBLIMED**

**SULPHUR,** **PRECIPITATED** **SULPHUR** **AND** **COLLODIAL**
**SULPHUR**

2503 00 - _Sulphur of all kinds, other than sublimed_

_sulphur, precipitated_ _sulphur and collodial_

_sulphur :_

2503 00 10 --- Sulphur recovered as by-product in refining kg. 2.5% 

kg.





2503 00 90


--

of crude oil
Other


5%


**2504** **NATURAL** **GRAPHITE**

2504 10 - _In powder or in flakes :_

2504 10 10 --- Graphite, crystalline kg. 5% 10%

2504 10 20 --- Graphite, amorphous kg. 5% 10%

2504 10 90 --- Other kg. 5% 10%

2504 90 - _Other :_

2504 90 10 --- Graphite, micronised kg. 5% 10%

2504 90 90 --- Other kg. 5% 10%


-----

**SECTION-V** **CHAPTER-25**

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

**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 :_

2505 10 11 ---- Processed (white) kg. 5% 
2505 10 12 ---- Processed (brown) kg. 5% 
2505 10 19 ---- Other kg. 5% 
2505 10 20 --- Quartz sands kg. 5% 
2505 90 00 - Other kg. 5% 
**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:_

2506 10 10 --- In lumps kg. 5% 
2506 10 20 --- In powder kg. 5% 
2506 20 - _Quartzite_ _:_

2506 20 10 --- In lumps kg. 5% 
2506 20 20 --- In powder kg. 5% 
2506 20 90 --- Other kg. 5% 
**2507** **KAOLIN** **AND** **OTHER** **KAOLINIC** **CLAYS,** **WHETHER**

**OR NOT** **CALCINED**

2507 00 - _Kaolin and other kaolinic_ _clays,_ _whether_

_or not calcined :_

2507 00 10 --- Crude kg. 5% 
--- _Other:_

2507 00 21 ---- Pharmaceutical grade kg. 5% 
2507 00 22 ---- Ceramic grade kg. 5% 
2507 00 29 ---- Other kg. 5% 

**2508** **OTHER** **CLAYS** **(NOT** **INCLUDING** **EXPANDED** **CLAYS**

**OF HEADING** **6806),** **ANDALUSITE,** **KYANITE AND**

**SILLIMANITE,** **WHETHER OR NOT CALCINED; MULLITE;**

**CHAMOTTE OR DINAS EARTHS**

2508 10 - _Bentonite :_

2508 10 10 --- Crude kg. 5% 
2508 10 90 --- Other (includes processed and ground) kg. 5% 
2508 30 - _Fire clay :_

2508 30 10 --- Non-plastic kg. 5% 
2508 30 20 --- Semi-plastic kg. 5% 

-----

**SECTION-V** **CHAPTER-25**

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

5%
2508 30 30 --- Plastic kg. 
2508 30 90 --- Other kg. 5% 
2508 40 - _Other_ _clays :_ 5%

2508 40 10 --- Ball clay kg. 5% 
2508 40 20 --- Earth clay kg. 5% 
2508 40 90 --- Other kg. 5% 
2508 50 - _Andalusite,_ _kyanite_ _and sillimanite:_ 5%

2508 50 10 --- Andalusite kg. 5% 
--- _Kyanite :_

2508 50 21 ---- Crude, other than calcined kg. 
2508 50 22 ---- Processed, other than calcined (washed or kg. 5% 
ground or screened or beneficiated) 5%

2508 50 23 ---- Calcined kg. 
--- _Sillimanite :_ 5%

2508 50 31 ---- Lumps kg. 5% 
2508 50 32 ---- Fines (including sand) kg. 5% 
2508 50 39 ---- Other kg. 5% 
2508 60 00 - Mullite kg. 5% 
2508 70 00 - Chamotte or dinas earths kg. 5% 
**2509 00 00** **CHALK** kg. 5% 
**2510** **NATURAL** **CALCIUM** **PHOSPHATES,** **NATURAL**

**ALUMINIUM CALCIUM PHOSPHATES AND**

**PHOSPHATIC CHALK**

2510 10 - _Unground :_

2510 10 10 --- Natural calcium phosphate kg. 2.5% 
2510 10 20 --- Natural aluminium calcium phosphate kg. 2.5% 
2510 10 30 --- Natural calcium phosphate apatite kg. 2.5% 
2510 10 90 --- Other kg. 2.5% 
2510 20 - _Ground :_

2510 20 10 --- Natural calcium phosphates kg. 2.5% 
2510 20 20 --- Natural aluminium calcium phosphate kg. 2.5% 
2510 20 30 --- Natural calcium phosphates apatite kg. 2.5% 
2510 20 90 --- Other kg. 2.5% 

**2511**

2511 10





**2511** **NATURAL** **BARIUM** **SULPHATE** **(BARYTES);**

**NATURAL BARIUM CARBONATE (WITHERITE),**

**WHETHER OR NOT CALCINED, OTHER THAN**

**BARIUM OXIDE OF HEADING 2816**

2511 10 - _Natural barium sulphate (barytes):_

2511 10 10 --- Lumps kg. 5% 
2511 10 20 --- Powder kg. 5% 
2511 10 90 --- Other kg. 5% 
2511 20 00 - Natural barium carbonate (witherite) kg. 5% 

-----

**SECTION-V** **CHAPTER-25**

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

**2512** **-** **SILICEOUS** **FOSSIL** **MEALS** **(FOR** **EXAMPLE,**

**KIESELGUHR,** **TRIPOLITE AND DIATOMITE)** **AND**

**SIMILAR SILICEOUS EARTHS,** **WHETHEROR NOT**

**CALCINED, OF AN APPARENT SPECIFICGRAVITY OF**

**1** **OR LESS**

2512 00 - _Siliceous fossil meals (for example, kieselguhr,_

_tripolite and diatomite) and similar siliceous_
_earths, whether or not calcined, of an_
_apparent specific gravity of 1 or less :_

2512 00 10 --- Kieselguhr kg. 5% 
2512 00 20 --- Tripolite kg. 5% 
2512 00 30 --- Diatomite kg. 5% 
2512 00 90 --- Other kg. 5% 
**2513** **PUMICE** **STONES;** **EMERY;** **NATURAL** **CORUNDUM,**

**NTURAL** **GARNET** **AND OTHER NATRUAL** **ABRASIVES,**

**WHETHER OR NOT HEAT-TREATED**

2513 10 00 - _Pumice stone_ kg. 5% 
2513 20 - _Emery, natural corundum,_ _natural garnet_

_and other natural abrasives :_

2513 20 10 --- Emery kg. 5% 
2513 20 20 --- Natural corundum kg. 5% 
2513 20 30 --- Natural garnet kg. 5% 
2513 20 90 --- Other kg. 5% 

**2514 00 00** **SLATE, WHETHER** **OR** **NOT** **ROUGHLY** **TRIMMED**

**OR MERELY CUT,** **BY SAWING OR OTHERWISE,**

**INTO BLOCKS OR SLABS** **OF** **A RECTANGULAR**

**(INCLUDING SQUARE)** **SHAPE**

**2515** **MARBLE,** **TRAVERTINE,** **ECAUSSINE** **AND** **OTHER**

**CALCAREOUS MONUMENTAL OR BUILDING**

**STONE OF** **AN** **APPARENT** **SPECIFIC** **GRAVITY**

**OF** **2.5** **OR MORE,** **AND ALABASTER,** **WHETHER**

**OR NOT ROUGHLY TRIMMED OR MERELY CUT,**

**BY SAWING OR OTHERWISE,** **INTO BLOCKS**

**OR SLABS OF A RECTANGULAR** **(INCLUDING**


kg. 5% 




**SQUARE) SHAPE**
_Marble and travertine :_


2515 11 00 -- Crude or roughly trimmed kg. 40% 
2515 12 -- Merely cut, by sawing or otherwise, into

_blocks or slabs of a rectangular (including_
_square) shape :_

2515 12 10 --- Blocks kg. 40% 
2515 12 20 --- Slabs kg. 40% 

-----

**SECTION-V** **CHAPTER-25**

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

2515 12 90 --- Other kg. 40% 

2515 20

2515 20 10



  
--

_Ecaussine and other calcareous monumental_
_or building stone; alabaster :_
Alabaster


kg.


10%





2515 20 90 --- Other kg. 10% 
**2516** **GRANITE,** **PORPHYRY,** **BASALT,** **SANDSTONE**

**AND** **OTHER** **MONUMENTAL** **OR** **BUILDING**

**STONE, WHETHER OR NOT ROUGHLY TRIMMED**

**OR MERELY CUT,** **BY SAWING OR OTHERWISE,**

**INTO BLOCKS OR SLABS** **OF** **A RECTANGULAR**

**(INCLUDING SQUARE)** **SHAPE**

             - _Granite :_

2516 11 00 -- Crude or roughly trimmed kg. 40% 

2516 12 00

2516 20 00


-
 

Merely cut, by sawing or otherwise, into
blocks or slabs of a rectangular (including
square) shape
_Sandstone_


kg.

kg.


40%

10%






2516 90 - _Other monumental or building stone :_

2516 90 10 --- Pakur stone kg. 10% 
2516 90 20 --- Stone boulders kg. 10% 
2516 90 90 --- Other kg. 10% 
**2517** **PEBBLES,** **GRAVEL,** **BROKEN** **OR** **CRUSHED** **STONE,**

**OF A KIND COMMONLY USED FOR CONCRETE**

**AGGREGATES,** **FOR ROAD METALLING OR FOR RAILWAY**

**OR OTHER BALLAST,** **SHINGLE AND FLINT,** **WHETHER**

**OR NOT HEAT-TREATED;** **MACADAM OF SLAG,** **DROSS OR**

**SIMILAR** **INDUSTRIAL** **WASTE,** **WHETHER** **OR** **NOT**

**INCORPORATING** **THE** **MATERIALS** **CITED** **IN THE**

**FIRST PART OF THE HEADING;** **TARRED MACADAM;**

**GRANULES,** **CHIPPINGS AND POWDER,** **OF STONES OF**

**HEADING** **2515** **OR** **2516,** **WHETHER OR NOT HEAT-**
**TREATED**

2517 10 - _Pebbles, gravel, broken or crushed stone,_

_of a kind commonly used for concrete_
_aggregates, for road metalling or for railway_
_or other ballast, shingle and flint, whether_
_or not heat-treated :_

2517 10 10 --- Pakur stone, crushed or broken kg. 5% 
2517 10 20 --- Flint kg. 5% 
2517 10 90 --- Other kg. 5% 

2517 20 00 - Macadam of slag, dross or similar

industrial waste, whether or not


kg. 5% 

-----

**SECTION-V** **CHAPTER-25**

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


kg.

kg.


2517 30 00

2517 41 00



 
 
-

incorporating the materials cited in
sub-heading 2517 10
Tarred macadam

_Granules, chippings and powder, of stone_
_of heading 2515 or 2516, whether or not_
_heat treated :_
Of marble


5%

5%






2517 49 00 -- Other kg. 5% 
**2518** **DOLOMITE, WHETHER OR NOT CALCINED OR**

**SINTERED, INCLUDING DOLOMITE ROUGHLY**

**TRIMMED** **OR** **MERELY** **CUT,** **BY** **SAWING** **OR**

**OTHERWISE,** **INTO** **BLOCKS** **OR** **SLABS** **OF** **A**

**RECTANGULAR** **(INCLUDING SQUARE)** **SHAPE;**

2518 10 00 - Dolomite not calcined or sintered kg. 10% 
2518 20 00 - Calcined or sintered dolomite kg. 10% 
**2519** **NATURAL** **MAGNESIUM** **CARBONATE** **(MAGNESITE);**

**FUSED** **MAGNESIA;** **DEAD-BURNED** **(SINTERED)**

**MAGNESIA, WHETHER OR NOT CONTAINING SMALL**

**QUANTITIES** **OF** **OTHER OXIDES** **ADDED BEFORE**

**SINTERING;** **OTHER MAGNESIUM OXIDE, WHETHER**

**OR NOT PURE**

2519 10 00 - Natural magnesium carbonate (magnesite) kg. 5% 
2519 90 - _Other:_

2519 90 10 --- Fused magnesia (natural) kg. 5% 
2519 90 20 --- Dead-burnt (sintered) magnesia kg. 5% 
2519 90 30 --- Magnesium calcined (other than dead-burnt) kg. 5% 
not elsewhere specified or included

2519 90 40 --- Magnesium oxide kg. 5% 
2519 90 90 --- Other kg. 5% 
**2520** **GYPSUM;** **ANHYDRITE; PLASTERS** **(CONSISTING OF**

**CALCINED GYPSUM** **OR CALCIUM SULPHATE) WHETHER**
**OR NOT COLOURED, WITH OR WITHOUT SMALL**

**QUANTITIES** **OF** **ACCELERATORS** **OR** **RETARDERS**

2520 10 - _Gypsum; anhydrite_ _:_

2520 10 10 --- Natural kg. 2.5% 
2520 10 20 --- Marine kg. 2.5% 
2520 10 90 --- Other kg. 2.5% 
2520 20 - _Plasters:_


-----

**SECTION-V** **CHAPTER-25**

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

2520 20 10 --- Calcined kg. 5% 
2520 20 90 --- Other kg. 5% 
**2521** **-** **LIMESTONE** **FLUX;** **LIMESTONE** **AND** **OTHER**

**CALCAREOUS** **STONES,** **OF** **A KIND USED FOR**

**THE MANUFACTURE** **OF** **LIME** **OR** **CEMENT**

2521 00 **-** _Limestone_ _flux; limestone_ _and other_

_calcareous stones, of a kind used for the_

_manufacture of lime or cement:_

2521 00 10 --- Limestone flux (L.D., below 1% SiO2) kg. 5% 
2521 00 90 --- Other kg. 5% 
**2522** **QUICKLIME,** **SLAKED** **LIME** **AND** **HYDRAULIC**

**LIME,** **OTHER THAN** **CALCIUM** **OXIDE** **AND**

**HYDROXIDE** **OF** **HEADING** **2825**

2522 10 00 - Quicklime kg. 5% 
2522 20 00 - Slaked lime kg. 5% 
2522 30 00 - Hydraulic lime kg. 5% 
**2523** **PORTLAND** **CEMENT,** **ALUMINOUS** **CEMENT,**

**SLAG** **CEMENT,** **SUPERSULPHATE CEMENT** **AND**

**SIMILAR HYDRAULIC CEMENTS,** **WHETHER OR**

**NOT COLOURED OR IN THE FORM OF** **CLINKERS**

2523 10 00 - Cement clinkers kg. 10% _-_

              - _Portland cement:_

2523 21 00 -- White cement, whether or not artificially kg. 10% 
coloured

2523 29 -- Other :

2523 29 10 --- Ordinary portland cement, dry kg. Free 
2523 29 20 --- Ordinary portland cement, coloured kg. Free 
2523 29 30 --- Portland pozzolana Cement kg. Free 
2523 29 40 --- Portland slag cement kg. Free 
2523 29 90 --- Other kg. Free _-_

2523 30 00 - Aluminous cement kg. 10% 
2523 90 - _Other hydraulic_ _cements:_

2523 90 10 --- Sagol; ashmoh kg. 10% 
2523 90 20 --- High alumina refractory cement kg. 10% 
2523 90 90 --- Other kg. 10% 
**2524** **ASBESTOS**

2524 10 10 - Crocidolite kg. 10% 
2524 90 - Other

--- _In rock form:_

2524 90 11 ---- Chrysotile kg. 10% 

-----

**SECTION-V** **CHAPTER-25**

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

2524 90 12 ---- Amphibole kg. 10% 
2524 90 13 ---- Crysolite kg. 10% 
2524 90 14 ---- Amosite kg. 10% 

2524 90 19 ---
--

kg. 10% 

2524 90 19 ---- Other kg. 10% 
--- _Fibre raw,_ _beaten or washed or graded to_

_length :_

2524 90 21 ---- Chrysotile kg. 10% 
2524 90 22 ---- Amphibole kg. 10% 
2524 90 23 ---- Crysolite kg. 10% 
2524 90 24 ---- Amosite kg. 10% 

2524 90 29

2524 90 31


---
--
---

Other
_Flakes or powder:_
Chrysotile


kg.

kg.


10%

10%






2524 90 32 ---- Amphibole kg. 10% 
2524 90 33 ---- Crysolite kg. 10% 
2524 90 34 ---- Amosite kg. 10% 

2524 90 39

2524 90 91


---
--
---

Other:
_Other:_
Waste


kg.

kg.


10%

10%






2524 90 99 ---- Other kg. 10% 
**2525** **MICA,** **INCLUDING** **SPLITTINGS;** **MICA** **WASTE**

2525 10 - _Crude mica and mica rifted into sheets_

_or splittings:_

2525 10 10 --- Mica blocks kg. 5% 
2525 10 20 --- Condensor films trimmed but not cut to kg. 5% 
shape

2525 10 30 --- Mica splittings, book form kg. 5% 
2525 10 40 --- Mica splittings, loose kg. 5% 
2525 10 90 --- Other kg. 5% 
2525 20 - _Mica powder :_

2525 20 10 --- Mica flakes, 2.20 mesh kg. 5% 
2525 20 20 --- Mica powder, dry ground kg. 5% 
2525 20 30 --- Mica powder, micronised kg. 5% 
2525 20 40 --- Mica powder, wet ground kg. 5% 
2525 20 50 --- Mica powder, calcined kg. 5% 
2525 20 90 --- Other kg. 5% 
2525 30 - _Mica waste :_

2525 30 10 --- Mica mine scrap and waste kg. 5% 
2525 30 20 --- Mica factory scrap kg. 5% 
2525 30 30 --- Mica cuttings book form kg. 5% 
2525 30 90 --- Other kg. 5% 
**2526** **NATURAL** **STEATITE,** **WHETHER** **OR NOT** **ROUGHLY**

**TRIMMED OR MERELY CUT,** **BY SAWING OR**


-----

**SECTION-V** **CHAPTER-25**

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

**OTHERWISE,** **INTO BLOCKS** **OR SLABS** **OF** **A**

**RECTANGULAR** **(INCLUDING SQUARE)** **SHAPE;**

**TALC**

2526 10 - _Not crushed, not powdered :_

2526 10 10 --- Steatite (soap stone, etc.) block kg. 5% 
2526 10 20 --- Steatite (soap stone, etc.) lumps kg. 5% 
2526 10 90 --- Other kg. 5% 
2526 20 00 - Crushed or powdered kg. 5% 
**2528** **NATURAL** **BORATES** **AND** **CONCENTRATES** **THEREOF**

**(WHETHER OR NOT CALCINED),** **BUT NOT INCLUDING**

**B O RAT E S S E PA R AT E D F ROM N ATUR AL B RIN E ;**

**NATURAL BORIC ACID CONTAINING NOT MORE THAN**


2528 00





**85%** **OF H3BO3** **CALCULATED ON THE DRY WEIGHT**
Natural borates and concentrates thereof (Whether

or not calcined), but not including borates separated

from natural brine; natural boric acid containing not


more than 85 % of H3BO3 calculated on the dry

weight:

2528 00 10 --- Natural sodium borates and concentrates thereof kg. 2.5% 
(whether or not calcined)

2528 00 20 --- Natural boric acid containing not more than 85% kg. 2.5% 

2528 00 30


--

of H3BO3 ( calculated on the dry weight )
Natural calcium borates and concentrates thereof

(whether or not calcined)


kg.


2.5%





2528 00 90 --- Other kg. 2.5% 
**2529** **FELDSPAR;** **LEUCITE;** **NEPHELINE** **AND**

**NEPHELINE SYENITE;** **FLUORSPAR**

2529 10 - _Feldspar_ _:_

2529 10 10 --- Lumps kg. 5% 
2529 10 20 --- Powder kg. 5% 
             - _Fluorspar_ _:_

2529 21 00 -- Containing by weight 97% or less of kg. 5% 
calcium fluoride

2529 22 00 -- Containing by weight more than 97% of kg. 5% 
calcium fluoride

2529 30 00 - Leucite; nepheline and nepheline syenite kg. 5% 
**2530** **MINERAL** **SUBSTANCES** **NOT** **ELSEWHERE**

**SPECIFIED OR INCLUDED**

2530 10 - _Vermiculite, perlite and chlorites,_

_unexpanded_ _:_

2530 10 10 --- Vermiculite kg. 5% 

-----

**SECTION-V** **CHAPTER-25**

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

5%
2530 10 20 --- Perlite kg. 
2530 10 90 --- Others (including powder) kg. 5% 
2530 20 00 - Kieserite, epsomite (natural magnesium kg. 5% 
sulphates)

2530 90 - _Other :_

2530 90 10 --- Meerschaum (whether or not in polished kg. 5% 
pieces) and amber agglomerated; meerachaum

and agglomerated amber in plates, rods, etc.,

not worked after moulding jet

2530 90 20 --- Natural arsenic sulphides (such as orpiment) kg. 5% 
2530 90 30 --- Calcite kg. 5% 
2530 90 40 --- Ores and concentrates of rare earth metals kg. 5% 
2530 90 50 --- Wollastonite kg. 5% 
2530 90 60 --- Earth colour ochre, crude kg. 5% 
2530 90 70 --- Other processed earth colour ochre kg. 5% 
--- _Other :_

2530 90 91 ---- Strontium sulphate (natural ore) kg. 5% 
2530 90 99 ---- Other kg. 5% 

-----

**SECTION-V** **CHAPTER-26**

**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) sludges from the storage tanks of 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 8549); or

(g) copper, nickel or cobalt mattes produced by any process of smelting (Section XV).

2. For the purposes of headings 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. Headings 2601
to 2617 do not, however, include minerals which have been submitted to processes not normal to the
metallurgical industry.

3. Heading 2620 applies only to:

(a) 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, excluding ash and residues from the
incinerationof municipal waste (heading 2621); and

(b) 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. 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.

**Supplementary Note :**

1. For the products of heading 2601, the percentage of Fe content, wherever specified, shall be

calculated on the Dry Weight or Dry Metric Tonne (DMT) basis.


-----

**SECTION-V** **CHAPTER-26**

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**
**Areas**

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

**2601** **IRON** **ORES** **AND** **CONCENTRATES,**

**INCLUDING** **ROASTED** **IRON** **PYRITES**



_-_ _Iron ores and concentrates, other_

_than roasted iron pyrites :_

2601 11 -- _Non-agglomerated :_

--- Iron ore lumps (60% Fe or more)

2601 11 11 ---- 60% Fe or more but below 62% Fe kg. 2.5% 
2601 11 12 ---- 62% Fe or more but below 65% Fe kg. 2.5% 

2601 11

2601 11


19

21


---
--
---

65% Fe and above
Iron ore lumps (below 60% Fe, including
black iron ore containing upto 10% Mn)
below 55% Fe


kg.

kg.


2.5%

2.5%






2601 11 22 ---- 55% Fe or more but below 58% Fe kg. 2.5% 

2601 11

2601 11

2601 11

2601 11


2601 11 29 ---- 58% Fe or more but below 60% Fe kg. 2.5% 
--- Iron ore fines (62% Fe or more )

2601 11 31 ---- 62% Fe or more but below 65% Fe kg. 2.5% 
2601 11 39 ---- 65% Fe and above kg. 2.5% 
--- Iron ore Fines (below 62% Fe)

2601 11 41 ---- below 55% Fe kg. 2.5% 
2601 11 42 ---- 55% Fe or more but below 58% Fe kg. 2.5% 
2601 11 43 ---- 58% Fe or more but below 60% Fe kg. 2.5% 
2601 11 49 ---- 60% Fe or more but below 62% Fe kg. 2.5% 
2601 11 50 --- Iron ore concentrate kg. 2.5% 
2601 11 90 --- Others kg. 2.5% 
2601 12 -- Agglomerated :

2601 12 10 --- Iron ore pellets kg. 2.5% 
2601 12 90 --- Other kg. 2.5% 
2601 20 00 - Roasted iron pyrites kg. 2.5% 
**2602** **MANGANESE** **ORES** **AND** **CONCENTRATES,**

**INCLUDING FERRUGINOUS MANGANESE ORES**

**AND** **CONCENTRATES** **WITH** **A** **MANGANESE**

**CONTENT OF** **20%** **OR MORE,** **CALCULATED ON**

**THE DRY WEIGHT**


29

31

39

41


---
--
---
---
--
---

2602 00

2602 00


10


kg.



  
--

_Manganese ores and concentrates, including_
_ferruginous manganese ores and concentrates_
_with a manganese content of 20% or more,_
_calculated on the dry weight :_
Manganese ore (46% or more)


2.5%





-----

**SECTION-V** **CHAPTER-26**

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

2602 00 20 --- Manganese ore (44% or more but kg. 2.5% 
below 46%)

2602 00 30 --- Manganese ore (40% or more but kg. 2.5% 
below 44%)

2602 00 40 --- Manganese ore (35% or more kg. 2.5% 
but below 40%)

2602 00 50 --- Manganese ore (30% or more kg. 2.5% 
but below 35%)

2602 00 60 --- Ferruginous (10% or more kg. 2.5% 
but below 30%)

2602 00 70 --- Manganese ore sinters, agglomerated kg. 2.5% 
2602 00 90 --- Other kg. 2.5% 
**2603 00 00** **COPPER** **ORES** **AND** **CONCERTRATES** kg. 2.5% 
**2604 00 00** **NICKEL** **ORES** **AND** **CONCENTRATES** kg. Free 
**2605 00 00** **COBALT** **ORES** **AND** **CONCENTRATES** kg. 2.5% 
**2606** **ALUMINIUM** **ORES** **AND** **CONCENTRATES**

2606 00 - _Aluminium ores and concentrates_ _:_

2606 00 10 --- Bauxite (natural), not calcined kg. 2.5% 
2606 00 20 --- Bauxite (natural), calcined kg. 2.5% 
2606 00 90 --- Other aluminium ores and concentrates kg. 2.5% 
**2607 00 00** **LEAD** **ORES** **AND** **CONCENTRATES** kg. 2.5% 
**2608 00 00** **ZINC** **ORES** **AND** **CONCENTRATES** kg. 2.5% 
**2609 00 00** **TIN** **ORES** **AND** **CONCENTRATES** kg. 2.5% 
**2610** **CHROMIUM** **ORES** **AND** **CONCENTRATES**

2610 00 - _Chromium ores and concentrates_ _:_

2610 00 10 --- Chrome ore lumps, containing 47% Cr2O3 kg. 2.5% 
and above

2610 00 20 --- Chrome ore lumps, containing 40% or more kg. 2.5% 
but less than 47% Cr2O3

2610 00 30 --- Chrome ore lumps below 40% Cr2O3 kg. 2.5% 
2610 00 40 --- Chrome ore friable and concentrates fixes kg. 2.5% 

kg.





2610 00 90


--

containing 47% Cr2O3 and above
Other


2.5%


**2611 00 00** **TUNGSTEN** **ORES** **AND** **CONCENTRATES** kg. 2.5% 
**2612** **URANIUM** **OR** **THORIUM** **ORES** **AND**

**CONCENTRATES**


-----

**SECTION-V** **CHAPTER-26**

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

2612 10 00 - Uranium ores and concentrates kg. Free 
2612 20 00 - Thorium ores and concentrates kg. 2.5% 
**2613** **MOLYBDENUM** **ORES** **AND** **CONCENTRATES**

2613 10 00 - Roasted kg. 2.5% 
2613 90 00 - Other kg. 2.5% 
**2614** **-** **TITANIUM** **ORES** **AND** **CONCEN** **TRATES**

2614 00 **-** _Titanium ores and concentrates :_

2614 00 10 --- Ilmenite, unprocessed kg. 2.5% 
2614 00 20 --- Ilmenite, upgraded (beneficiated ilmenite kg. 2.5% 
including ilmenite ground)

--- _Rutile :_

2614 00 31 ---- Rare earth oxides including rutile sand kg. 2.5% 
2614 00 39 ---- Other kg. 2.5% 
2614 00 90 --- Other kg. 2.5% 
**2615** **NIOBIUM,** **TANTALUM,** **VANADIUM** **OR**

**ZIRCONIUM ORES AND CONCENTRATES**

2615 10 00 - Zirconium ores and concentrates kg. 2.5% 
2615 90 - _Other :_

2615 90 10 --- Vanadium ores and concentrates kg. 2.5% 
2615 90 20 --- Niobium or tantalum ores and concentrates kg. 2.5% 
**2616** **PRECIOUS** **METAL** **ORES** **AND** **CONCENTRATES**

2616 10 00 - Silver ores and concentrates kg. 2.5% 
2616 90 - _Other :_

2616 90 10 --- Gold ores and concentrates kg. 2.5% 
2616 90 90 --- Other kg. 2.5% 
**2617** **OTHER** **ORES** **AND** **CONCENTRATES**

2617 10 00 - Antimony ores and concentrates kg. 2.5% 
2617 90 00 - Other kg. 2.5% 
**2618 00 00** **GRANULATED** **SLAG** **(SLAG** **SAND)** **FROM** **THE** kg. 5% 
**MANUFACTURE** **OF** **IRON OR STEEL**

**2619** **SLAG,** **DROSS** **(OTHER** **THAN** **GRANULATED** **SLAG),**

**SCALINGS** **AND OTHER WASTE FROM** **THE**

**MANUFACTURE** **OF** **IRON OR STEEL**

2619 00  - _Slag, dross (other than granulated_ _slag),_

_scalings and other waste from the_

_manufacture of iron or steel :_

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

-----

**SECTION-V** **CHAPTER-26**

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

2619 00 90 --- Other kg. 5 % 
**2620** **SLAG,** **ASH** **AND** **RESIDUES** **(OTHER** **THAN FROM** **THE**

**MANUFACTURE OF IRON OR STEEL),** **CONTAINING**

**ARSENIC,** **METALS** **OR** **THEIR** **COMPOUNDS**

             - _Containing mainly zinc :_

2620 11 00 -- Hard zinc spelter kg. 5% 
2620 19 -- Other:

2620 19 10 --- Zinc dross kg. 5% 
2620 19 90 --- Other kg. 5% 
             - _Containing_ _mainly_ _lead_ _:_

2620 21 00 -- Leaded gasoline sludges and leaded kg. 5% 
anti-knock compound sludges

2620 29 - - Other:

2620 29 10 --- Lead dross kg. 5% 
2620 29 90 --- Other kg. 5% 
2620 30 - _Containing_ _mainly_ _copper_ _:_

2620 30 10 --- Brass dross kg. 5% 
2620 30 90 --- Other kg. 5% 
2620 40 - _Containing_ _mainly_ _aluminium:_

2620 40 10 --- Aluminium dross kg. 5% 
2620 40 90 --- Other kg. 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, cadmium, kg. 5% 
chromium or their mixtures

2620 99 00 -- Other kg. 5% 

**2621** **OTHER** **SLAG AND ASH,** **INLCUDING** **SEAWEED**

**ASH (KELP);** **ASH AND RESIDUES FROM THE**

**INCINERATION** **OF** **MUNICIPAL** **WASTE**

2621 10 00 - Ash and residues from the incineration of kg. 5% 

kg.


2621 90 00





municipal waste
Other


5%





-----

**SECTION-V** **CHAPTER-27**

**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 frombituminous 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 anyprocess, provided that the weight of the non-aromatic
constituents exceeds that of the aromatic constituents.

However, the references do not include liquid synthetic polyolefins of which less than 60% by volume

distils at 300[0]C, after conversion to 1,013 millibars 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.
Theseinclude:

(a) such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic

oils and used transformer oils);

(b) sludgeoils fromthestoragetanks of petroleumoils, mainlycontainingsuchoilsandhighconcentration

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 tankwashings, or fromthe use of cutting oils for machining operations.

**SUB-HEADING** **NOTES** **:**
1. For the purposes of sub-heading 2701 11 ―anthracite‖ means coal havinga volatile matter limit (on a dry,

mineral-matter-free basis) not exceeding 14%.
2. Forthe purposes of sub-heading 2701 12, ―bituminous coal‖ means coal havinga 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.
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 whichcontain more than
50% by weight of benzene, toluene, xylenes or naphthalene, respectively.
4. For the purposes of sub-heading 2710 12, "light oils and preparations"are those of which 90 % or

more by volume (including losses) distil at 210 °C 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 esters

of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or
not used.

**SUPPLEMENTARY NOTE :**


-----

**SECTION-V** **CHAPTER-27**

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

(a) ―motor spirit‖ means any hydrocarbon oil (excluding crude mineral oil) which has its flash point

below 25[0]C and which either by itself or in admixture with any other substance, is suitable for use as fuel in
spark ignition engines. ―Special boiling point spirits (tariff item Nos. 2710 12 11, 2710 12 12 and 2710 12
13)‖ means light oils, as defined in Sub-heading Note 4, not containing any anti-knock preparations, and
with a difference of not more than 60[0]C between the temperatures at which 5% and 90% by volume (
including losses) distil;

(b) ―natural gasoline liquid (NGL)‖ is a low–boilingliquid petroleumproduct extracted from Natural

Gas;

(c) ―superior kerosine oil (SKO)‖ means any hydrocarbon oil conforming to the Indian Standards

Specification of Bureau of Indian Standards IS : 1459-1974 (Reaffirmed in the year 1996);

(d) ―aviation turbine fuel (ATF)‖ means any hydrocarbon oil conforming to the Indian Standards

Specificationof Bureau of Indian Standards IS : 1571:1992:2000;

(e) ―high speed diesel (HSD)‖ means any hydrocarbon oil conforming to the Indian Standards

Specification of Bureau of Indian Standards IS: 1460:2005;

(f) ―light dieseloil (LDO)‖ meansanyhydrocarbonoil conformingto the Indian Standards Specification

of Bureau of Indian Standards IS: 15770:2008;

(g) ―fuel oil‖means anyhydrocarbonoilconforming to the Indian Standards Specification of Bureau of

Indian Standards IS:1593:1982 (Reaffirmed in the year 1997);

(h) ―lubricatingoil‖ meansanyoil, which is ordinarilyused, for lubrication, excludinganyhydrocarbon

oil, which has its flash point below 93.3[0 ] Centigrade;

(i) ―jute batching oil‖ and ―textile oil‖ are hydrocarbon oils which have their flash point at or above

93.3[0]C, and is ordinarily used for the batching of jute or other textile fibres;

(j) the expression ―petroleum jelly crude‖ (tariff item Nos. 2712 10 10) shall be taken to apply to

petroleumjelly of a natural colour higher than 4.5 by the ASTM D 1500 method;

(k) for the purposes of these additional notes, the tests prescribed have the meaning hereby assigned

to them:

(1) ―Flash Point‖ shall be determined in accordance with the test prescribed in this behalf in the

rules made under the Petroleum Act, 1934 (30 of 1934);

(2) ―Smoke Point‖ shall be determined in the apparatus known as the Smoke Point Lamp in the

manner indicated in the Indian Standards Institution specification IS:1448 (p. 31)-1967 as for the time
beingin force;

(3) ―Final Boiling Point‖ shall be determined in the manner indicated in the Indian Standards

Institution specification IS:1448 (p.18)-1967 as for the time being in force;

(4) ―Carbon Residue‖ shall be determined in the apparatus known as Ramsbottom Carbon

Residue Apparatus in the manner indicated in the Indian Standards Institution specification IS:1448
(p.8)-1967 as for the time being in force;

(5) ―Colour Comparision Test‖ shall be done in the following manner, namely:

(i) first preparea five per cent. weight by volumesolution of Potassium Iodine (analytical

reagent quality) in distilled water;


-----

**SECTION-V** **CHAPTER-27**

(ii) to this, add Iodine (analytical reagent quality) in requisite amount to prepare an

exactly 0.04 normal Iodine solution;

(iii) thereafter, compare the colour of the mineral oil undertest with the Iodine solution

so prepared.

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**
**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 :_

2701 11 00 -- Anthracite kg. 5% 
2701 12 -- _Bituminous coal :_
2701 12 10 --- Coking coal kg. 5% 2701 12 90 --- Other kg. 5% 
2701 19 -- Other _coal:_

2701 19 10 --- Coking coal kg. 5% 
2701 19 20 --- Steam coal kg. 5% 
2701 19 90 --- Other kg. 5% 
2701 20 - _Briquettes,_ _ovoids_ _and similar_ _solid_ _fuels_

_manufactured from_ _coal :_

2701 20 10 --- Anthracite agglomerated kg. 5% 
2701 20 90 --- Other kg. 5% 
**2702** **LIGNITE,** **WHETHER** **OR** **NOT** **AGGLOMERATED,**

**EXCLUDING** **JET**

2702 10 00 - Lignite, whether or not pulverised, but not kg. 5% 

kg.





2702 20 00





agglomerated
Agglomerated lignite


5%


**2703** **-** **PEAT** **(INCLUDING** **PEAT** **LITTER),** **WHETHER** **OR**

**NOT AGGLOMERATED**

2703 00 - _Peat (including peat litter), whether or not_

_agglomerated :_

2703 00 10 --- Peat whether or not compressed into bales, kg. 5% 

kg.


2703 00 90


--

but not agglomerated
Other


5%





**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_ _:_

2704 00 10 --- Retort carbon (gas carbon) kg. 5% 

-----

**SECTION-V** **CHAPTER-27**

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

5%
2704 00 20 --- Coke and semi-coke of lignite or of peat kg. 
2704 00 30 --- Hard coke of coal kg. 5% 
2704 00 40 --- Soft coke of coal kg. 5% 
2704 00 90 --- Other kg. 5% 
**2705** **00 00** **COAL** **GAS,** **WATER GAS,** **PRODUCER GAS** **AND** kg. 5% 
**SIMILAR GASES,** **OTHER** **THAN** **PETROLEUM**

**GASES AND OTHER GASEOUS HYDROCARBONS**

**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 :_

2706 00 10 --- Coal tar kg. 5% 
2706 00 90 --- Other kg. 5% 
**2707** **OILS** **AND** **OTHER** **PRODUCTS** **OF** **THE** **DISTILLATION**

**OF HIGH TEMPERATURE COAL TAR;** **SIMILAR**

**PRODUCTS** **IN WHICH THE WEIGHT** **OF** **THE**

**AROMATIC** **CONSTITUENTS EXCEEDS** **THAT** **OF** **THE**

**NON-AROMATIC** **CONSTITUENTS**

2707 10 00 - Benzol (benzene) kg. 2.5% 
2707 20 00 - Toluol (toluene) kg. 2.5% 
2707 30 00 - Xylol (xylenes) kg. 2.5% 
2707 40 00 - Naphthelene kg. 2.5% 

2707 50 00 
              

Other aromatic hydrocarbon mixtures of which
65 % or more by volume (including losses) distils
at 250 °C by the ISO 3405 method (equivalent to
the ASTM D 86 method)
_Other :_


kg. 2.5% 

2707 91 00 -- Creosote oils kg. 2.5% 
2707 99 00 -- Other kg. 2.5% 
**2708** **PITCH** **AND** **PITCH** **COKE,** **OBTAINED** **FROM** **COAL**

**TAR OR FROM OTHER MINERAL TARS**

2708 10 - _Pitch :_

2708 10 10 --- Obtained by blending with creosote oil or kg. 5% 




2708 10 90


--

other coal tar distillates
Other


kg.


5%


2708 20 00 - Pitch coke kg. 5% 

-----

**SECTION-V** **CHAPTER-27**

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

*** 2709** **PETROLEUM OILS AND OILS OBTAINED FROM**

**BITUMINOUS MINERALS,** **CRUDE**

**2709** **00** **--** **PETROLEUM OILS AND O** **ILS OBTAINED FROM**

**CRUDE**

**BITUMINOUS MINERALS,**

**2709** **00** **10** **---** **KG.** **5%** **-**

**PETROLEUM** **CRUDE**

**2709 00 90** **---** **OTHER** **KG.** **Free** **-**

**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,_
_other than those containing biodiesel_
_and other than waste oils:_
Light oils and preparations:


2710 12



 
-

--- Naphtha:

2710 12 21 ---- Light naphtha kg. 2.5% 
2710 12 22 ---- Heavy naphtha kg. 2.5% 

2710 12 29

2710 12 31


---
--
---

Full range naphtha
Solvent 60/80, solvent 50/120 and solvent 145/205
(petroleum hydrocarbon solvents) as specified under
standard IS 1745:
Solvent 60/80


kg.

kg.


2.5%

5%






2710 12 32 ---- Solvent 50/120 kg. 5% 
2710 12 39 ---- Solvent 145/205 kg. 5% 
--- _Motor gasoline conforming to standard IS_

_2796,IS 17021, IS 17586 or IS 17076:_

2710 12 41 ---- Motor gasoline conforming to standard IS 2796 kg. 2.5% 
2710 12 42 ---- E 20 fuel conforming to standard IS 17021 kg. 2.5% 2710 12 43 ---- E 12 fuel conforming to standard IS 17586 kg. 2.5% 2710 12 44 ---- E 15 fuel conforming to standard IS 17586 kg. 2.5% 
2710 12 49 ---- M15 fuel conforming to standard IS 17076 kg. 2.5% 
2710 12 50 --- Aviation gasoline conforming to standard IS 1604 kg. Free 
2710 12 90 --- Other kg. 5% 
2710 19 -- Other:

2710 19 20 --- Solvent 125/240 (petroleum hydrocarbon solvent) kg. 5% 

-----

**SECTION-V** **CHAPTER-27**

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

as specified under standard IS 1745

--- Kerosene intermediate and oils obtained from

kerosene intermediate:

2710 19 31 ---- Kerosene intermediate kg. 5% 
2710 19 32 ---- Kerosene conforming to standard IS 1459 kg. 5% 
2710 19 39 ---- Aviation turbine fuels, kerosene type conforming to kg. 5% 
standard IS 1571

--- Gas oil and oils obtained from gas oil:

2710 19 41 ---- Gas oil kg. 5% 
2710 19 42 ---- Vacuum gas oil kg. 5% 
2710 19 43 ---- Light diesel oil conforming to standard IS 15770 kg. 5% 
2710 19 44 ---- Automotive diesel fuel, not containing biodiesel, kg. 2.5% 
conforming to standard IS 1460

2710 19 49 ---- High flash high speed diesel fuel conforming to kg. 2.5% 
standard IS 16861

--- Fuel oils conforming to standard IS 1593:

2710 19 51 ---- Grade LV kg. 5% 
2710 19 52 ---- Grade MV1 kg. 5% 
2710 19 53 ---- Grade MV2 kg. 5% 
2710 19 59 ---- Grade HV kg. 5% 
--- Fuels (Class F) or marine fuels conforming to

standard IS 16731:

2710 19 61 ---- Distillate oil kg. 5% 
2710 19 69 ---- Residual oil kg. 5% 
--- Base oil and lubricating oil:

2710 19 71 ---- Base oil kg. 5% 
2710 19 72 ---- Engine oil (internal combustion engine crankcase oils) kg. 5% 
conforming to standard IS 13656

2710 19 73 ---- Engine oil conforming to standard IS 14234 kg. 5% 
2710 19 74 ---- Automotive gear oil conforming to standard IS 1118 kg. 5% 
2710 19 75 ---- Industrial gear oil conforming to standard IS 8406 kg. 5% 
2710 19 76 ---- General purpose machinery and spindle oils kg. 5% 
conforming to standard IS 493

2710 19 77 ---- Turbine lubricating oil conforming to standard IS 1012 kg. 5% 
2710 19 78 ---- Other lubricating oil, conforming to any other BIS kg. 5% 
standard

2710 19 79 ---- Other lubricating oil, not conforming to any BIS kg. 5% 
standard

--- Cuttingoil, hydraulic oil, industrial white oil, jute

batching oil, mineral oil for cosmetic industry,

transformer oil:

2710 19 81 ---- Cutting oil conforming to standard IS 1115 kg. 5% 
2710 19 82 ---- Cutting oil (neat) conforming to standard IS 3065 kg. 5% 
2710 19 83 ---- Hydraulic oil conforming to standard IS 3098 or kg. 5% 
IS 11656


-----

**SECTION-V** **CHAPTER-27**

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

5%
2710 19 84 ---- Industrial white oil conforming to standard IS 1083 kg. 
2710 19 85 ---- Insulating oil for transformer and circuit-breaker kg. 5% 
(transformer and circuit-breaker oils) conforming to

standard IS 335 or IS 12463

2710 19 86 ---- Mineral oil for cosmetic industry conforming to kg. 5% 
standard IS 7299

2710 19 87 ---- Jute batching oil conforming to standard IS 1758 kg. 5% 
2710 19 88 ---- Other cutting oil, hydraulic oil, industrial white oil, kg. 5% 
jute batching oil, mineral oil for cosmetic industry,

transformer oil conforming to any other BIS standard

2710 19 89 ---- Other cutting oil, hydraulic oil, industrial white oil, kg. 5% 
jute batching oil, mineral oil for cosmetic industry,

transformer oil, not conforming to any BIS standard

2710 19 90 --- Other kg. 5% 
2710 20 - _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, containing_
_biodiesel, other than waste oils:_


2710 20 10 --- Automotive diesel fuel, containing biodiesel,

conforming to standard IS 1460


kg. 2.5% 







2710 20 20

2710 20 90


--- Diesel fuel blend (B6 to B20) conforming to

standard IS 16531

--- Other

  - _Waste oil :_


kg.

kg.

kg.

kg.


2.5%

5%

5%

5%


2710

2710


91 00

99 00


-
-

Containing polychlorinated biphenyls
(PCBs), polychlorinated terphenyls
(PCTs) or polybrominated biphenyls(PBBs)
Other


**2711** **PETROLEUM** **GASES** **AND** **OTHER** **GASEOUS**

**HYDROCARBONS**

             - _Liquified :_

2711 11 00 -- Natural gas kg. 2.5% 
2711 12 00 -- Propane kg. 2.5% 
2711 13 00 -- Butanes kg. 2.5% 
2711 14 00 -- Ethylene, propylene, butylene and butadiene kg. 5% 
2711 19 -- Other:


2711 19 10

2711 19 20

2711 19 90


--
--
--

LPG (for non-automotive purposes)
conforming to standard IS 4576
LPG (for automotive purposes) conforming to

standard IS 14861
Other


kg.

kg.

kg.


5%

5%

5%







-----

**SECTION-V** **CHAPTER-27**

_- In gaseous_ _state_ _:_

2711 21 00 -- Natural gas kg. 5% 
2711 29 00 -- Other kg. 5% 
**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**

2712 10 - _Petroleum jelly_ _:_

2712 10 10 --- Crude kg. 5% 
2712 10 90 --- Other kg. 5% 
2712 20 00 - Paraffin wax containing by weight less kg. 5% 
than 0.75 % of oil:

2712 90 - _Other :_

2712 90 10 --- Micro-crystalline petroleum wax kg. 5% 
2712 90 20 --- Lignite wax kg. 5% 
2712 90 30 --- Slack wax kg. 5% 

2712 90 40

2712 90 90


--
--

Paraffin wax containing by weight less
than 0.75 % of oil:
Other


kg.

kg.


5%

5%






**2713** **PETROLEUM** **COKE,** **PETROLEUM** **BITUMEN** **AND**

**OTHER RESIDUES** **OF** **PETROLEUM** **OILS OR** **OF** **OILS**

**OBTAINED** **FROM BITUMINOUS MINERALS**

             - _Petroleum_ _coke :_

2713 11 - - Not calcined:

2713 11 10 - - - Raw petroleum coke for anode making in

aluminium industry conforming to standard
IS 17049

2713 11 90 - - - Other

2713 12 - - Calcined:

2713 12 10 - - - Calcined petroleum coke for anode making in

aluminium industry conforming to standard
IS 17049

2713 12 90 - - - Other


kg. 10% 

kg.


10%





kg. 7.5% 

kg.


7.5%





2713 20 00 - Petroleum bitumen kg. 5% 
2713 90 00 - Other residues of petroleum oils or of oils kg. 5% 
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. 5% 
2714 90 - _Other :_

2714 90 10 --- Asphalt, natural kg. 5% 

-----

**SECTION-V** **CHAPTER-27**

2714 90 20 --- Bitumen, natural kg. 5% 
2714 90 30 --- Gilsonete kg. 5% 
2714 90 90 --- Other kg. 5% 
**2715** **-** **BITUMINOUS** **MIXTURES** **BASED** **ON** **NATURAL**

**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_

_asphalt, on natural bitumen, on_ _petroleum_

_bitumen,_ _on mineral_ _tar or_ _on mineral_ _tar_

_pitch (for example, bituminous mastics,_

_cut backs)_ _:_

2715 00 10 --- Cut backs, bituminous or asphalt kg. 5% 
2715 00 90 --- Other kg. 5% 
**2716** **00 00** **ELECTRICAL** **ENERGY** 1000 Rs.2000 
kWh per 1000

kwh


-----

**SECTION-VI** **CHAPTER-28**

**SECTION VI**

**PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES**

**NOTES** **:**

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.

(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.

4. Where a product answers to a description in one or more of the headings in Section VI by virtue

of being described by name or function and also to heading 3827, then it is classifiable in a heading that
references the product by name or function and not under heading 3827.

**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)


-----

**SECTION-VI** **CHAPTER-28**

cyanides of inorganic bases (heading 2837), fulminates, cyanates and thiocyanates, of inorganic bases (heading
2842), organic products included in headings 2843 to 2846 and 2852 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,

tetrathiocyanatodiamminochromates (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 (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, 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:

(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


-----

**SECTION-VI** **CHAPTER-28**

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 micro 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:

(g) 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 artiticially
modified.

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.

**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.

2. In this Chapter, reference to any standard of the Bureau of Indian Standards refers to the last

published version of that standard.

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**

**ential**

**Areas**

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

**I.—CHEMICAL** **ELEMENTS**

**2801** **FLUORINE,** **CHLORINE,** **BROMINE** **AND** **IODINE**

2801 10 00 - Chlorine kg. 5% 
2801 20 00 - Iodine kg. 2.5% 
2801 30 - _Fluorine; bromine :_

2801 30 10 --- Fluorine kg. 5% 
2801 30 20 --- Bromine kg. 5% 
**2802** **SULPHUR,** **SUBLIMED** **OR** **PRECIPITATED; COLLOIDAL**


-----

**SECTION-VI** **CHAPTER-28**

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

2802 00 - _Sulphur, sublimed or precipitated; colloidal_

_sulphur :_

2802 00 10 --- Sublimed sulphur kg. 5% 
2802 00 20 --- Precipitated sulphur kg. 5% 
2802 00 30 --- Colloidal sulphur kg. 5% 
**2803** **CARBON** **(CARBON** **BLACKS** **AND** **OTHER** **FORMS** **OF**

**CARBON NOT ELSEWHERE SPECIFIED OR INCLUDED)**

2803 00 **-** _Carbon (carbon blacks and other forms of_


kg.


2803 00 10


--

_carbon not elsewhere specified or included) :_
Carbon blacks


7.5%





2803 00 20 --- Acetylene black kg. 5% 
2803 00 90 --- Other kg. 5% 
**2804** **HYDROGEN,** **RARE** **GASES** **AND** **OTHER** **NON-METALS**


2804 10 00

2804 21 00



 
 
-

Hydrogen
_Rare gases :_
Argon


kg.

kg.


5%

5%






2804 29 -- _Other :_

2804 29 10 --- Helium kg. 5% 
2804 29 90 --- Other kg. 5% 
2804 30 00 - Nitrogen kg. 5% 
2804 40 - _Oxygen :_

2804 40 10 --- Medicinal grade kg. 5% 
2804 40 90 --- Other kg. 5% 
2804 50 - _Boron; tellurium_

2804 50 10 --- Boron kg. 5% 
2804 50 20 --- Tellurium kg. 5% 
             - _Silicon :_

2804 61 00 -- Containing by weight not less than 99.99%

of silicon kg. 5%             
2804 69 00 -- Other kg. 5% 
2804 70 - _Phosphorus :_

2804 70 10 --- Phosphorus, black kg. 5% 
2804 70 20 --- Phosphorus, red kg. 5% 
2804 70 30 --- Phosphorus, white or yellow kg. 5% 
2804 80 00 - Arsenic kg. 5% 
2804 90 00 - Selenium kg. 5% 
**2805** **ALKALI** **OR** **ALKALINE-EARTH** **METALS;** **RARE-EARTH**

**METALS,SCANDIUM AND YTTRIUM, WHETHER OR NOT**

**INTERMIXED OR INTERALLOYED;** **MERCURY**

             - _Alkali or alkaline-earth metals :_


-----

**SECTION-VI** **CHAPTER-28**

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

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

2805 40 00 - Mercury kg. 5% 
**II.—INORGANIC ACIDS AND INORGANIC**

**OXYGEN COMPOUNDS OF NON-METALS**

**2806** **HYDROGEN** **CHLORIDE** **(HYDROCHLORIC** **ACID);**

**CHLOROSULPHURIC ACID**

2806 10 00 - Hydrogen chloride (hydrochloric acid) kg. 7.5% 
2806 20 00 - Chlorosulphuric acid kg. 7.5% 
**2807** **SULPHURIC** **ACID;** **OLEUM**

2807 00 - _Sulphuric acid; oleum :_

2807 00 10 --- Sulphuric acid kg. 7.5% 
2807 00 20 --- Oleum kg. 7.5% 
**2808** **NITRIC** **ACID;** **SULPHONITRIC** **ACIDS**

2808 00 - _Nitric acid; sulphonitric acids :_

2808 00 10 --- Nitric acid kg. 7.5% 
2808 00 20 --- Sulphonitric acids kg. 7.5% 
**2809** **DIPHOSPHORUS** **PENTAOXIDE;** **PHOSPHORIC** **ACID;**

**POLYPHOSPHORIC ACIDS, WHETHER OR NOT**

**CHEMICALLY DEFINED**

2809 10 00 - Diphosphorus pentaoxide Kg 7.5% 
2809 20 - _Phosphoric acid and polyphosphoric acids :_

2809 20 10 --- Phosporic acid Kg *20% 
2809 20 20 --- Polyphosphoric acids Kg 7.5% 
**2810** **OXIDES** **OF** **BORON;** **BORIC** **ACIDS**

_- Oxides of boron; boric acids :_

2810 00 10 --- Oxides of boron kg. 7.5% 
2810 00 20 --- Boric acids kg. **27.5% 
**2811** **OTHER** **INORGANIC** **ACIDS** **AND** **OTHER** **INORGANIC**

**OXYGEN COMPOUNDS OF NON-METALS**

             - _Other inorganic acids :_

2811 11 00 -- Hydrogen fluoride (hydrofluoric acid) kg. 7.5% 
2811 12 00 -- Hydrogen cyanide (hydrocyanic acid ) kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-28**

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

2811 19 -- _Other :_

2811 19 20 --- Hypophosphorus acid (phosphinic acid) kg. 7.5% _-_

2811 19 30 --- Acids of arsenic kg. 7.5% _-_

2811 19 40 --- Sulphonic acid kg. 7.5% 
2811 19 90 --- Other kg. 7.5% 
              - _Other inorganic oxygen compounds of non-metals_ :

2811 21 -- _Carbon dioxide :_

2811 21 10 --- Dry ice kg. 7.5% 
2811 21 90 --- Other kg. 7.5% 
2811 22 00 -- Silicon dioxide kg. 7.5% 
2811 29 -- _Other :_

2811 29 10 --- Arsenic pentaoxide kg. 7.5% 
2811 29 20 --- Arsenic trioxide kg. 7.5% 
2811 29 30 --- Nitrous oxide kg. 7.5% 
2811 29 40 --- Carbon monoxide kg. 7.5% 
2811 29 50 --- Sulphur trioxide (sulphuric anhydride) kg. 7.5% 
2811 29 90 --- Other kg. 7.5% 
**III. — HALOGEN OR SULPHUR COMPOUNDS OF**

**NON-METALS**

**2812** **HALIDES** **AND** **HALIDE** **OXIDES** **OF** **NON-METALS**

             - _Chlorides and chloride oxides :_

2812 11 00 -- Carbonyl dichloride (phosgene) kg. 7.5% 
2812 12 00 -- Phosphorous oxychloride kg. 7.5% 
2812 13 00 -- Phosphorous trichloride kg. 7.5% 
2812 14 00 -- Phosphorous pentachloride kg. 7.5% 
2812 15 00 -- Sulphur monochloride kg. 7.5% 
2812 16 00 -- Sulphur dichloride kg. 7.5% 
2812 17 00 -- Thionyl chloride kg. 7.5% 
2812 19 -- _Other:_

2812 19 10 --- Sulpur oxychloride kg. 7.5% 
2812 19 20 --- Silicon tetrachloride kg. 7.5% 
2812 19 30 --- Arsenous trichloride kg. 7.5% 
2812 19 90 --- Other kg. 7.5% 
2812 90 00 - Other kg. 7.5% 
**2813** **SULPHIDES OF NON-METALS;** **COMMERCIAL PHOSPHORUS**

**TRISULPHIDE**

2813 10 00 - Carbon disulphide kg. 7.5% 
2813 90 - _Other :_

2813 90 10 --- Arsenic disulphide (artificial) kg. 7.5% 
2813 90 20 --- Commercial phosphorus trisulphide kg. 7.5% 
2813 90 90 --- Other kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-28**

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

**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% 
**2815** **SODIUM HYDROXIDE** **(CAUSTIC SODA);** **POTASSIUM**

**HYDROXIDE (CAUSTIC POTASH);** **PEROXIDES OF**

**SODIUM OR POTASSIUM**

              - _Sodium hydroxide (caustic soda) :_

2815 11 -- _Solid :_

2815 11 10 --- Flakes kg. 7.5% 
2815 11 90 --- Other kg. 7.5% 
2815 12 00 -- In aqueous solution (soda lye or liquid soda) kg. 7.5% 
2815 20 00 - Potassium hydroxide (caustic potash) kg. 7.5% 
2815 30 00 - Peroxides of sodium or potassium kg. 7.5% 
**2816** **HYDROXIDE** **AND** **PEROXIDE** **OF** **MAGNESIUM;** **OXIDES,**

**HYDROXIDES** **AND PEROXIDES,** **OF STRONTIUM OR**

**BARIUM**

2816 10 - _Hydroxide and peroxide of magnesium :_

2816 10 10 --- Hydroxide of magnesium kg. 7.5% 
2816 10 20 --- Peroxide of magnesium kg. 7.5% 
2816 40 00 - Oxides, hydroxides and peroxides,

of strontium or barium kg. 7.5%            
**2817** **ZINC** **OXIDE;** **ZINC** **PEROXIDE**

2817 00 _- Zinc oxide; zinc peroxide :_

2817 00 10 --- Zinc oxide kg. 7.5% 
2817 00 20 --- Zinc peroxide kg. 7.5% 

**2818**

2818 10 00





**ARTIFICIAL** **CORUNDUM,** **WHETHER** **OR** **NOT**

**CHEMICALLY DEFINED; ALUMINIUM OXIDE;** **ALUMINIUM**

**HYDROXIDE**
Artificial corundum, whether or not chemically [kg. ] 7.5% 
defined


2818 20 - _Aluminium oxide, other than artificial corundum :_

--- _Alumina, calcined:_

2818 20 11 ---- Metallurgical grade, conforming to IS 17441 kg. 5% 
2818 20 19 ---- Non- metallurgical grade, conforming to IS 17441 kg. 5% 
2818 20 90 --- Other kg. 7.5% 
2818 30 00 - Aluminium hydroxide kg. 7.5% 
**2819** **CHROMIUM** **OXIDES** **AND** **HYDROXIDES**

2819 10 00 - Chromium trioxide kg. 7.5% 
2819 90 00 - Other kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-28**

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

**2820** **MANGANESE** **OXIDES**

2820 10 00 - Manganese dioxide kg. 7.5% 
2820 90 00 - Other kg. 7.5% 
**2821** **IRON OXIDES AND HYDROXIDES;** **EARTH COLOURS**

**CONTAINING** **70%** **OR** **MORE** **BY** **WEIGHT** **OF**

**COMBINED IRON EVALUATED AS** **Fe2O3**

2821 10 - _Iron oxides and hydroxides :_

2821 10 10 --- Iron oxides kg. 7.5% 
2821 10 20 --- Iron hydroxides kg. 7.5% 
2821 20 00 - Earth colours kg. 7.5% 
**2822** **COBALT** **OXIDES** **AND** **HYDROXIDES;** **COMMERCIAL**
**COBALT OXIDES**

2822 00 _- Cobalt oxides and hydroxides; commercial_

_cobalt oxides:_

2822 00 10 --- Cobalt oxides kg. 7.5% 
2822 00 20 --- Cobalt hydroxides kg. 7.5% 
2822 00 30 --- Commercial cobalt oxides kg. 7.5% 
**2823** **TITANIUM** **OXIDES**

2823 00 _- Titanium oxides :_

2823 00 10 _---_ Titanium dioxide kg. 10% 
2823 00 90 --- Other kg. 7.5% 
**2824** **LEAD** **OXIDES;** **RED** **LEAD** **AND** **ORANGE** **LEAD**

2824 10 - _Lead monoxide (litharge, massicot) :_

2824 10 10 --- Litharge kg. 7.5% 
2824 10 20 --- Massicot kg. 7.5% 
2824 90 00 - Other kg. 7.5% 
**2825** **HYDRAZINE** **AND** **HYDROXYLAMINE** **AND** **THEIR**

**INORGANIC** **SALTS;** **OTHER** **INORGANIC** **BASES;**

**OTHER** **METAL** **OXIDES,** **HYDROXIDES** **AND**

**PEROXIDES**

2825 10 - _Hydrazine_ _and_ _hydroxylamine_ _and_ _their_

_inorganic salts :_

2825 10 10 --- Hydrazine anhydrous kg. 7.5% 
2825 10 20 --- Hydrazine hydrate kg. 7.5% 
2825 10 30 --- Hydrazine sulphate kg. 7.5% 
2825 10 40 --- Hydroxylamine sulphate kg. 7.5% 
2825 10 90 --- Other kg. 7.5% 
2825 20 00 - Lithium oxide and hydroxide kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-28**

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

2825 30 - _Vanadium oxides and hydroxides :_

2825 30 10 --- Vanadium pentaoxide flakes kg. 7.5% 
2825 30 90 --- Other kg. 7.5% 
2825 40 00 - Nickel oxides and hydroxides kg. Free 
2825 50 00 - Copper oxides and hydroxides kg. 7.5% 
2825 60 - _Germanium oxides and zirconium dioxide :_

2825 60 10 --- Germanium oxides kg. 7.5% 
2825 60 20 --- Zirconium dioxide kg. 7.5% 
2825 70 - _Molybdenum oxides and hydroxides :_

2825 70 10 --- Molybdenum trioxide kg. 7.5% 
2825 70 20 --- Molybdic acid kg. 7.5% 
2825 70 90 --- Other kg. 7.5% 
2825 80 00 - Antimony oxides kg. 7.5% 
2825 90 - _Other :_

2825 90 10 --- Tin oxide kg. 7.5% 
2825 90 20 --- Cadmium oxide kg. 7.5% 
2825 90 40 --- Calcium hydroxide kg. 7.5% 
2825 90 50 --- Ammonium hydroxide kg. 7.5% 
2825 90 90 --- Other kg. 7.5% 
**V. — SALTS AND PEROXYSALTS, OF INORGANIC**
**ACIDS AND METALS**

**2826** **FLUORIDES;** **FLUOROSILICATES,** **FLUOROALUMINATES**

**AND OTHER COMPLEX FLUORINE SALTS**


_Fluorides :_
Of aluminium


kg.


2826 12 00



 
-

7.5%





2826 19 -- _Other :_

2826 19 10 --- Magnesium fluoride kg. 7.5% 
2826 19 90 --- Other kg. 7.5% 
2826 30 00 - Sodium hexafluoroaluminate (synthetic cryolite) kg. 7.5% 
2826 90 00 - Other kg. 7.5% 
**2827** **CHLORIDES,** **CHLORIDE** **OXIDES** **AND**

**CHLORIDE HYDROXIDES; BROMIDES AND**

**BROMIDE OXIDES;** **IODIDES AND IODIDE OXIDES**

2827 10 00 - Ammonium chloride kg. 7.5% 

2827 20 00 
             

Calcium chloride
_Other chlorides :_


kg. 7.5%

7.5%





2827 31 00 -- Of magnesium kg. 
2827 32 00 -- Of aluminium kg. 7.5% 
2827 35 00 -- Of nickel kg. 7.5% 
2827 39 -- _Other :_

2827 39 20 --- Mercurous chloride kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-28**

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

7.5%
2827 39 30 --- Strontium chloride kg. 
2827 39 40 --- Cuprous chloride kg. 7.5% 
2827 39 90 --- Other kg. 7.5% 
              - _Chloride oxides and chloride hydroxides :_

2827 41 -- Of copper :

2827 41 10 --- Copper oxychloride kg. 7.5% 
2827 41 90 --- Other kg. 7.5% 
2827 49 00 -- Other kg. 7.5% 
              - _Bromides and bromide oxides :_

2827 51 -- _Bromides of sodium or of potassium :_

2827 51 10 --- Bromides of sodium kg. 7.5% 
2827 51 20 --- Bromides of potassium kg. 7.5% 
2827 59 -- _Other :_

2827 59 10 --- Magnesium bromide kg. 7.5% 
2827 59 90 --- Other kg. 7.5% 
2827 60 - _Iodides and iodide oxides :_

2827 60 10 --- Potassium iodide kg. 7.5% 
2827 60 20 --- Sodium iodide kg. 7.5% 
2827 60 90 --- Other kg. 7.5% 
**2828** **HY P OCH L O RI T ES ;** **C OM M ERC IA L** **C ALC I UM**

**HYPOCHLORITES;** **CHLORITES;** **HYPOBROMITES**

2828 10 - _Commercial calcium hypochlorite and other_

_calcium hypochlorites :_

2828 10 10 --- Commercial calcium hypochlorite

(bleaching paste or powder) kg. 7.5%            
2828 10 90 --- Other kg. 7.5% 
2828 90 - _Other :_

--- _Sodium hypochlorites :_

2828 90 11 ---- Bleaching paste or powder kg. 7.5% 
2828 90 19 ---- Other kg. 7.5% 
2828 90 20 --- Potassium hypochlorites kg. 7.5% 
2828 90 30 --- Sodium chlorite kg. 7.5% 
2828 90 40 --- Aluminium chlorite kg. 7.5% 
2828 90 50 --- Hypobromites kg. 7.5% 
2828 90 60 --- Bleaching paste or powder of other hypochlorites kg. 7.5% 
2828 90 90 --- Other kg. 7.5% 
**2829** **CHLORATES** **AND** **PERCHLORATES;** **BROMATES**

**AND PERBROMATES;** **IODATES AND PERIODATES**

              - _Chlorates :_

2829 11 00 -- Of sodium kg. 7.5% 
2829 19 -- _Other :_

2829 19 10 --- Barium chlorate kg. 7.5% 
2829 19 20 --- Potassium chlorate kg. 7.5% 
2829 19 30 --- Magnesium chlorate kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-28**

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

2829 19 90 --- Other kg. 7.5% 
2829 90 - _Other :_

2829 90 10 --- Perchlorates kg. 7.5% 
2829 90 20 --- Bromates and perbromates kg. 7.5% 
2829 90 30 --- Iodates and periodates kg. 7.5% 
**2830** **SULPHIDES;** **POLYSULPHIDES,** **WHETHER** **OR**

**NOT CHEMICALLY DEFINED**

2830 10 00 - Sodium sulphides kg. 7.5% 
2830 90 - _Other :_

2830 90 10 --- Sulphides kg. 7.5% 
2830 90 20 --- Polysulphides kg. 7.5% 
**2831** **DITHIONITES** **AND** **SULPHOXYLATES**

2831 10 - _Of sodium :_

2831 10 10 --- Sodium dithionites (sodium hydrosulphite) kg. 7.5% 

2831 10 20

2831 90


2831 10 20 --- Sodium sulphoxylates (including sodium kg. 7.5% 
formaldehyde sulphoxylate)

2831 90 - _Other :_

2831 90 10 --- Dithionites kg. 7.5% 
2831 90 20 --- Sulphoxylates kg. 7.5% 
**2832** **SULPHITES;** **THIOSULPHATES**

2832 10 - _Sodium sulphites :_

2832 10 10 --- Sodium bisulphite kg. 7.5% 
2832 10 20 --- Sodium hydrosulphite kg. 7.5% 
2832 10 90 --- Other kg. 7.5% 
2832 20 - _Other sulphites :_

2832 20 10 --- Potassium metabisulphite kg. 7.5% 
2832 20 20 --- Magnesium sulphite kg. 7.5% 
2832 20 90 --- Other kg. 7.5% 
2832 30 - _Thiosulphates :_

2832 30 10 --- Sodium thiosulphate (hypo) kg. 7.5% 
2832 30 20 --- Magnesium thiosulphate kg. 7.5% 
2832 30 90 --- Other kg. 7.5% 

--
 

kg. 7.5% 

**2833** **SULPHATES;** **ALUMS;** **PEROXOSULPHATES** **(PERSULPHATES)**

            - _Sodium sulphates :_

2833 11 00 -- Disodium sulphate kg. 7.5% 
2833 19 -- _Other :_

2833 19 10 --- Sodium hydrogen sulphate (acid sulphate) kg. 7.5% 
2833 19 20 --- Sodium pyrosulphate kg. 7.5% 
2833 19 90 --- Other kg. 7.5% 
             - _Other sulphates :_

2833 21 00 -- Of magnesium kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-28**

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

2833 22 -- _Of aluminium :_

2833 22 10 --- Aluminium sulphate (iron free) kg. 7.5% 
2833 22 90 --- Other kg. 7.5% 
2833 24 00 -- Of nickel kg. 7.5% 
2833 25 00 -- Of copper kg. 7.5% 
2833 27 00 -- Of barium kg. 7.5% 
2833 29 -- _Other :_

2833 29 10 --- Ferrous sulphate kg. 7.5% 
2833 29 30 --- Quinidine sulphate kg. 7.5% 
2833 29 40 --- Manganese sulphate kg. 7.5% 
2833 29 50 --- Strontium sulphate kg. 7.5% 
2833 29 90 --- Other kg. 7.5% 
2833 30 - _Alums :_

2833 30 10 --- Ammonium alum kg. 7.5% 
2833 30 20 --- Ferric ammonium alum kg. 7.5% 
2833 30 30 --- Potash alum kg. 7.5% 
2833 30 90 --- Other kg. 7.5% 
2833 40 00 - Peroxosulphates (persulphates) kg. 7.5% 
**2834** **NITRITES;** **NITRATES**

2834 10 - _Nitrites :_

2834 10 10 --- Sodium nitrite kg. 7.5% 

2834 10 90

2834 21 00


--
 
-

Other
_Nitrates :_
Of potassium


kg.

kg.


7.5%

7.5%






2834 29 -- _Other :_

2834 29 10 --- Strontium nitrate kg. 7.5% 
2834 29 20 --- Magnesium nitrate kg. 7.5% 
2834 29 30 --- Barium nitrate kg. 7.5% 
2834 29 90 --- Other kg. 7.5% 
**2835** **PHOSPHINATES** **(HYPOPHOSPHITES),** **PHOSPHONATES**
**(PHOSPHITES)** **AND** **PHOSPHATES;** **POLYPHOSPHATES,**

**WHETHER OR NOT CHEMICALLY DEFINED**

2835 10 - _Phosphinates (hypophosphites) and_

_phosphonates (phosphites) :_

2835 10 10 --- Calcium hypophosphite kg. 7.5% 
2835 10 20 --- Magnesium hypophosphite kg. 7.5% 

2835 10 90

2835 22 00


--
 
-

Other
_Phosphates_ _:_
Of mono-or disodium


kg.

kg.


7.5%

7.5%






2835 24 00 -- Of potassium kg. 7.5% 
2835 25 00 -- Calcium hydrogenorthophosphate kg. 7.5% 
("dicalcium phosphate")

2835 26 -- _Other phosphates of calcium :_


-----

**SECTION-VI** **CHAPTER-28**

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

7.5%
2835 26 10 --- Calcium monobasic phosphate kg. 
2835 26 20 --- Calcium tribasic phosphate kg. 7.5% 
2835 26 90 --- Other kg. 7.5% 
2835 29 -- _Other :_

2835 29 10 --- Magnesium phosphate, monobasic kg. 7.5% 
2835 29 20 --- Magnesium phosphate, dibasic kg. 7.5% 
2835 29 30 --- Magnesium phosphate, tribasic kg. 7.5% 
2835 29 40 --- Sodium hexametaphosphate kg. 7.5% 
2835 29 90 --- Other kg. 7.5% 
             - _Polyphosphates :_

2835 31 00 -- Sodium triphosphate (sodium tripoly-phosphate) kg. 7.5% 
2835 39 00 -- Other kg. 7.5% 
**2836** **CARBONATES;** **PEROXOCARBONATES (PERCARBONATES);**
**COMMERCIAL AMMONIUM CARBONATE CONTAINING**
**AMMONIUM CARBAMATE**

2836 20 - _Disodium carbonate :_

2836 20 10 --- Disodium carbonate, dense kg. 7.5% 
2836 20 20 --- Disodium carbonate, light kg. 7.5% 
2836 20 90 --- Other kg. 7.5% 
2836 30 00 - Sodium hydrogencarbonate (sodium bicarbonate) kg. 7.5% 
2836 40 00 - Potassium carbonates kg. 7.5% 
2836 50 00 - Calcium carbonate kg. 7.5% 
2836 60 00 - Barium carbonate kg. 7.5% 
             - _Other :_

2836 91 00 -- Lithium carbonates kg. 7.5% 
2836 92 00 -- Strontium carbonate kg. 7.5% 
2836 99 -- _Other :_

2836 99 10 --- Percarbonates kg. 7.5% 
2836 99 20 --- Magnesium carbonate kg. 7.5% 
2836 99 30 --- Aluminium bicarbonate kg. 7.5% 
2836 99 90 --- Other kg. 7.5% 
**2837** **CYANIDES,** **CYANIDE** **OXIDES** **AND** **COMPLEX** **CYANIDES**

             - _Cyanides and cyanide oxides :_

2837 11 00 -- Of sodium kg. 10% 
2837 19 -- _Other :_

2837 19 10 --- Potassium cyanide kg. 7.5% 
2837 19 20 --- Double cyanide of potassium and sodium kg. 7.5% 
2837 19 90 --- Other kg. 7.5% 
2837 20 - _Complex cyanides :_

2837 20 10 --- Ammonium sulphocyanide kg. 7.5% 
2837 20 20 --- Potassium ferricyanide kg. 7.5% 
2837 20 30 --- Potassium ferrocyanide kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-28**

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

7.5%
2837 20 40 --- Sodium ferrocyanide kg. 
2837 20 50 --- Sodium nitroprusside (sodium nitroferricyanide) kg. 7.5% 
2837 20 90 --- Other kg. 7.5% 
**2839** **SILICATES;** **COMMERCIAL** **ALKALI** **METAL** **SILICATES**

              - _Of sodium :_

2839 11 00 -- Sodium metasilicates kg. 7.5% 
2839 19 00 -- Other kg. 7.5% 
2839 90 - _Other :_

2839 90 10 --- Magnesium trisilicate kg. 7.5% 
2839 90 90 --- Other kg. 7.5% 
**2840** **BORATES;** **PEROXOBORATES** **(PERBORATES)**

              - _Disodium tetraborate (refined borax) :_

2840 11 00 -- Anhydrous kg. 7.5% 
2840 19 00 -- Other kg. 7.5% 
2840 20 - _Other borates :_

2840 20 10 --- Magnesium borate kg. 7.5% 
2840 20 90 --- Other kg. 7.5% 
2840 30 00 - Peroxoborates (perborates) kg. 7.5% 
**2841** **SALTS** **OF** **OXOMETALLIC** **OR** **PEROXOMETALLIC** **ACIDS**

2841 30 00 - Sodium dichromate kg. 7.5% 
2841 50 - _Other chromates and dichromates; peroxochromates:_

2841 50 10 --- Sodium chromate kg. 7.5% 
2841 50 90 --- Other kg. 7.5% 
              - _Manganites, manganates and permanganates :_

2841 61 00 -- Potassium permanganate kg. 7.5% 
2841 69 00 -- Other kg. 7.5% 
2841 70 - _Molybdates :_

2841 70 10 --- Aluminium molybdate kg. 7.5% 
2841 70 20 --- Sodium molybdate kg. 7.5% 
2841 70 90 --- Other kg. 7.5% 
2841 80 - _Tungstates (wolframates) :_

2841 80 10 --- Sodium tungstate kg. 7.5% 
2841 80 20 --- Magnesium tungstate kg. 7.5% 
2841 80 90 --- Other kg. 7.5% 
2841 90 00 - Other kg. 7.5% 
**2842** **OTHER** **SALTS** **OF** **INORGANIC** **ACIDS** **OR** **PEROXOACIDS,**

**(INCLUDING ALUMINOSILICATES,** **WHETHER OR NOT**

**CHEMICALLY DEFINED),** **OTHER THAN AZIDES**

2842 10 00 - Double or complex silicates, including

kg. 7.5%                                                 
aluminosilicates, whether or not chemically defined


-----

**SECTION-VI** **CHAPTER-28**

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

2842 90 - _Other :_

2842 90 10 --- Arsenites and arsenates kg. 7.5% 
2842 90 20 --- Bichromates and dichromates kg. 7.5% 
2842 90 90 --- Other kg. 7.5% 
**VI. — MISCELLANEOUS**

**2843** **COLLOIDAL** **PRECIOUS** **METALS;** **INORGANIC** **OR**

**ORGANIC** **COMPOUNDS** **OF** **PRECIOUS** **METALS, WHETHER**

**OR** **NOT** **CHEMICALLY** **DEFINED;** **AMALGAMS** **OF**

**PRECIOUS METALS**

2843 10 - _Colloidal precious metals :_

2843 10 10 --- Of gold kg. 10% 
2843 10 20 --- Of silver kg. 10% 
2843 10 90 --- Other kg. 10% 
              - _Silver compounds :_

2843 21 00 -- Silver nitrate kg. 10% 
2843 29 00 -- Other kg. 10% 
2843 30 00 - Gold compounds kg. 10% 
2843 90 - _Other compounds; amalgams :_

--- _Other compounds :_

2843 90 11 ---- Sodium aurous thiosulphate kg. 10% 
2843 90 12 ---- Noble metal solutions of platinum, kg. 10% 
rhodium and palladium

2843 90 19 ---- Other kg. 10% 
2843 90 20 --- Amalgams kg. 10% 
**2844** **RADIOACTIVE CHEMICAL ELEMENTS AND RADIOACTIVE**
**ISOTOPES** **(INCLUDING** **THE** **FISSILE OR FERTILE**
**CHEMICAL ELEMENTS AND ISOTOPES) AND THEIR**
**COMPOUNDS;** **MIXTURES** **AND** **RESIDUES** **CONTAINING**

**THESE PRODUCTS**


2844 10 00 - Natural uranium and its compounds; alloys, kg 7.5% 
dispersions (including cermets), ceramic products
and mixtures containing natural uranium or natural
uranium compounds

2844 20 00 - Uranium enriched in U235 and its compounds;

plutonium and its compounds; alloys, dispersions kg. Free           
(including cermets), ceramic products and

mixtures containing uranium enriched in U235,
plutonium or compounds of these products

2844 30 - _Uranium depleted in U235_ _and its compounds;_

_thorium and its compounds; alloys, dispersions_
_(including cermets), ceramic products and mixtures_
_containing uranium depleted in U235, thorium or_
_compounds of these products:_


-----

**SECTION-VI** **CHAPTER-28**

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

2844 30 10 --- Uranium depleted in U235 and thorium and their

alloys, unwrought or wrought and compounds kg. 7.5%           thereof

--- _Compounds of thorium or of uranium depleted in_

_U235 :_

2844 30 21 ---- Thorium oxide kg. 7.5% 
2844 30 22 ---- Thorium hydroxide kg. 7.5% 
2844 30 23 ---- Thorium nitrate kg. 7.5% 
2844 30 29 ---- Other kg. 7.5% 
2844 30 30 --- Waste and scrap of uranium depleted in U235 or of

thorium kg. 7.5%            
2844 30 90 --- Other kg. 7.5% 
         - Radioactive elements and isotopes and compounds

other than those of sub-headings2844 10, 2844 20

or 2844 30; alloys, dispersions (including cermets),

ceramic products and mixtures containing these

elements, isotopes or compounds; radioactive

residues:

2844 41 00 -- Tritium and its compounds; alloys, dispersions kg. 7.5% 
(including cermets), ceramic products and

mixtures containing tritium or its compounds

2844 42 00 -- Actinium-225, actinium-227, californium-253, kg. 7.5% 
curium-240, curium-241, curium-242, curium243, curium-244, einsteinium-253, einsteinium254, gadolinium-148, polonium-208, polonium209, polonium-210, radium-223, uranium-230 or
uranium-232, and their compounds; alloys,
dispersions (including cermets), ceramic products
and mixtures containing these elements or
compounds

Other radioactive elements and isotopes and kg. 7.5%            
2844 43 00 -
compounds; other alloys, dispersions (including
cermets), ceramic products and mixtures

containing these elements, isotopes or compounds

2844 44 00 -- Radioactive residues kg. 7.5% 
2844 50 00 - Spent (irradiated) fuel elements (cartridges) of kg. 7.5% 
nuclear reactors

**2845** **ISOTOPES** **OTHER** **THAN** **THOSE** **OF** **HEADING** **2844;**

**COMPOUNDS,** **INORGANIC OR ORGANIC,** **OF SUCH**

**ISOTOPES,** **WHETHER OR NOT CHEMICALLY DEFINED**

2845 10 00 - Heavy water (deuterium oxide) kg. 7.5% 2845 20 00 - Boron enriched in boron-10 and its compounds kg. 7.5% 2845 30 00 - Lithium enriched in lithium-6 and its compounds kg. 7.5% 2845 40 00 - Helium-3 kg. 7.5% 
2845 90 - _Other :_

2845 90 10 --- Nuclear fuels not elsewhere included or specified kg. 7.5% 
2845 90 90 Other kg 7 5%


-----

**2846** **COMPOUNDS,** **INORGANIC** **OR** **ORGANIC,** **OF** **RARE-EARTH**

**METALS,** **OF YTTRIUM OR OF SCANDIUM OR OF MIXTURES**

**OF THESE METALS**

2846 10 - _Cerium compounds :_

2846 10 10 --- Cerium oxides kg. 7.5% 
2846 10 90 --- Other kg. 7.5% 
2846 90 - _Other :_

2846 90 10 --- Rare-earth oxides not elsewhere included or kg. 7.5% 
specified

2846 90 20 --- Rare-earth fluorides not elsewhere included or kg. 7.5% 
specified

2846 90 30 --- Rare-earth chlorides not elsewhere included or kg. 7.5% 
specified

2846 90 90 --- Other kg. 7.5% 
**2847** **00** **00** **HYDROGEN** **PEROXIDE,** **WHETHER** **OR** **NOT** **SOLIDIFIED**

**WITH UREA** kg. 7.5%           
**2849** **CARBIDES,** **WHETHER** **OR** **NOT** **CHEMICALLY** **DEFINED**

2849 10 00 - Of calcium kg. 7.5% 
2849 20 - _Of silicon :_

2849 20 10 --- Carborundum kg. 7.5% 
2849 20 90 --- Other kg. 7.5% 
2849 90 - _Other :_

2849 90 10 --- Boron carbide kg. 7.5% 
2849 90 20 --- Tungsten carbide kg. 7.5% 
2849 90 90 --- Other kg. 7.5% 
**2850** **HYDRIDES,** **NITRIDES,** **AZIDES,** **SILICIDES** **AND** **BORIDES,**
**WHETHER** **OR** **NOT** **CHEMICALLY** **DEFINED, OTHER** **THAN**

**COMPOUNDS WHICH ARE** **ALSO CARBIDES** **OF** **HEADING**
**2849**

2850 00 - _Hydrides, nitrides, azides, silicides and borides,_

_whether or not chemically defined, other than_
_compounds which are also carbides of heading_
_2849:_

2850 00 10 --- Hydrides kg. 7.5% 
2850 00 20 --- Nitrides kg. 7.5% 
2850 00 30 --- Azides kg. 7.5% 
--- _Silicides :_

2850 00 41 ---- Of calcium kg. 7.5% 
2850 00 49 ---- Other kg. 7.5% 
2850 00 50 --- Borides kg. 7.5% 
2852 **INORGANIC** **OR** **ORGANIC** **COMPOUNDS** **OF** **MERCURY,**
**WHETHER** **OR** **NOT** **CHEMICALLY** **DEFINED,** **EXCLUDING**

**AMALGAMS**

2852 10 00 - Chemically defined kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-28**

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

2852 90 00 - Other kg. 7.5% 
**2853** **PHOSPHIDES, WHETHER OR NOT CHEMICALLY DEFINED**
**,EXCLUDING FERROPHOSPHORUS; OTHER INOR- GANIC**
**COMPOUNDS (INCLUDING DISTILLED OR CONDUCTIVITY**
**WATER AND WATER OF SIMILAR PURITY); LIQUID AIR**
**(WHETHER OR NOT RARE GASES HAVE BEEN REMOVED);**
**COMPRESSED AIR; AMALGAMS, OTHER THAN AMALGAMS**
**OF PRECIOUS METALS**

2853 10 00 - Cyanogen chloride (chlorcyan) kg. 7.5% 
2853 90 - _Other:_

2853 90 10 --- Distilled or conductivity water and water of similar kg. 7.5% 
purity

2853 90 20 --- Liquid air, whether or not rare gases have been kg. 7.5% 
removed

2853 90 30 --- Compressed air kg. 7.5% 
2853 90 40 --- Amalgams, other than of precious metals kg. 7.5% 
2853 90 90 --- Other kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-29**

**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 or an emetic 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 forgeneral use;

(h) the following products, diluted to standard strengths, for the production of azo dye: 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;

(e) Immunological products of heading 3002;

(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);

(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 cm[3 ](heading
3606);


-----

**SECTION-VI** **CHAPTER-29**

(k) products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of

heading 3813; ink removers put up in packing 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‖, the characteristic
organic oxygen-containing group of those respective headings, is restricted to the oxygen-functions
referred to in headings 2905 to 2920.

5. (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.

(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.

(C) Subject to Note 1 to Section VI and Note 2 to Chapter 28 :

(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 compound;

(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.

(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.

(D) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in

the case of ethanol (heading 2905).

(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, 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 (includingcompound derivatives) which, apart fromhydrogen,
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 thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of
polyhydric alcohols or phenols with polybasic acids or imides of polybasic acids.


-----

**SECTION-VI** **CHAPTER-29**

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 purpose 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.

**SUB-HEADING** **NOTE** **:**

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 sub-headings concerned.

2. Note 3 to this Chapter shall not be applicable to the sub-heading of this Chapter.

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**

**ential**

**Areas**

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

**I.** **—** **HYDROCARBONS** **AND** **THEIR** **HALOGENATED,**

**SULPHONATED, NITRATED OR NITROSATED DERIVATIVES**

**2901** **ACYCLIC** **HYDROCARBONS**

2901 10 00 -- saturated kg. 2.5% 
              - _Unsaturated :_

2901 21 00 -- Ethylene kg. 2.5% 
2901 22 00 -- Propene (propylene) kg. 2.5% 
2901 23 00 -- Butene (butylene) and isomers thereof kg. 2.5% 
2901 24 00 -- Buta-1,3-diene and isoprene kg. 2.5% 
2901 29 -- _Other :_

2901 29 10 --- Acetylene, whether or not in dissolved condition kg. 2.5% 
2901 29 20 --- Heptene (Heptylene) kg. 2.5% 
2901 29 30 --- Dihydromyrcene kg. 2.5% 
2901 29 40 --- Tetradecene kg. 2.5% 
2901 29 90 --- Other kg. 2.5% 

**2902**





**CYCLIC** **HYDROCARBONS**
_Cyclanes, cyclenes and cycloterpenes :_


2902 11 00 -- Cyclohexane kg. 2.5% 
2902 19 -- Other:

2902 19 10 --- Cyclopropyl actetylene kg. 2.5% 

-----

**SECTION-VI** **CHAPTER-29**

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

2.5%
2902 19 90 --- Other kg. 
2902 20 00 - Benzene kg. 2.5% 
2902 30 00 - Toluene kg. 2.5% 
              - _Xylenes :_

2902 41 00 -- o-Xylene kg. Free 
2902 42 00 -- m-Xylene kg. 2.5% 
2902 43 00 -- p-Xylene kg. Free 
2902 44 00 -- Mixed xylene isomers kg. 2.5% 
2902 50 00 - Styrene kg. 2.5% 
2902 60 00 - Ethylbenzene kg. 2.5% 
2902 70 00 - Cumene kg. 2.5% 
2902 90 - _Other :_

2902 90 10 --- Dipentene kg. 2.5% 
2902 90 20 --- Diphenyl methane kg. 2.5% 
2902 90 30 --- Dodecyclic benzenes (excluding mixed alkylarenes) kg. 2.5% 
2902 90 40 --- Napthalene, pure kg. 2.5% 
2902 90 50 --- Isobutyl benzene kg. 2.5% 
2902 90 60 --- N-propyl benzene kg. 2.5% 
2902 90 90 --- Other kg. 2.5% 
**2903** **HALOGENATED** **DERIVATIVES** **OF** **HYDROCARBONS**

              - _Saturated chlorinated derivatives of acyclic_

_hydrocarbons :_

2903 11 -- _Chloromethane_ _(methyl_ _chloride)_ _and_

_chloroethane (ethyl chloride) :_

2903 11 10 --- Chloromethane (methyl chloride) kg. 7.5% 
2903 11 20 --- Chloroethane (ethyl chloride) kg. 5% 
2903 12 00 -- Dichloromethane (methylene chloride) kg. 7.5% 
2903 13 00 -- Chloroform (trichloro methane) kg. 7.5% 
2903 14 00 -- Carbon tetrachloride kg. 5% 
2903 15 00 -- Ethylene dichloride (ISO) (1, 2-dichloroethane) kg. Free 
2903 19 -- _Other :_

2903 19 10 --- Tetrachloroethane kg. 5% 
2903 19 20 --- Trichloroethane kg. 5% 
2903 19 90 --- Other kg. 5% 
              - _Unsaturated chlorinated derivatives of acyclic_

_hydrocarbons_ **_:_**

2903 21 00 -- Vinyl chloride (chloroethylene) kg. 2.5% 
2903 22 00 -- Trichloroethylene kg. 7.5% 
2903 23 00 -- Tetrachloroethylene (perchloroethylene) kg. 5% 
2903 29 00 -- Other kg. 5% 
            - _Saturated fluorinated derivatives of acyclic_

_hydrocarbons:_

2903 41 00 -- Trifluoromethane (HFC-23) kg. 7.5% 

2903 42 00
2903 43 00


-- Difluoromethane (HFC-32) kg.

-- Fluoromethane (HFC-41), 1,2-difluoroethane kg.

(HFC-152) and 1,1-difluoroethane (HFC- 152a)


7.5%
7.5%






-----

**SECTION-VI** **CHAPTER-29**

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


2903 44 00

2903 45 00

2903 46 00

2903 47 00


-
-
### -
-

### 7.5%

7.5%

7.5%

7.5%


kg.

kg.

kg.

kg.


Pentafluoroethane (HFC-125), 1,1,1- trifluoroethane
(HFC-143a) and 1,1,2- trifluoroethane (HFC-143)
1,1,1,2-Tetrafluoroethane (HFC-134a) and 1,1,2,2tetrafluoroethane (HFC-134)

1,1,1,2,3,3,3-Heptafluoropropane (HFC- 227ea),
1,1,1,2,2,3-hexafluoropropane (HFC- 236cb),
1,1,1,2,3,3-hexafluoropropane (HFC- 236ea) and
1,1,1,3,3,3-hexafluoropropane (HFC-236fa)
1,1,1,3,3-Pentafluoropropane (HFC-245fa) and
1,1,2,2,3-pentafluoropropane (HFC- 245ca)








2903 48 00 -- 1,1,1,3,3-Pentafluorobutane (HFC-365mfc) and kg. 7.5% 
1,1,1,2,2,3,4,5,5,5-decafluoropentane (HFC-4310mee)

2903 49 00 -- Other kg. 7.5% 
             - _Unsaturated fluorinated derivatives of acyclic_


_hydrocarbons:_

2903 51 00 -- 2,3,3,3-Tetrafluoropropene (HFO-1234yf), 1,3,3,3- kg. 7.5% 
tetrafluoropropene (HFO-1234ze) and (z)-1,1,1,4,4,4

-hexafluoro-2-butene (HFO- 1336mzz)

2903 59 -- Other
2903 59 10 --
1,1,3,3,3-pentafluoro-2-(trifluoromethyl)prop-1
kg. 7.5%                                            
ene[Perfluoroisobutene (PFIB)]

2903 59 90 --- Other

             - _Brominated or iodinated derivatives of acyclic_

_hydrocarbons:_

2903 61 00 -- Methyl bromide (bromomethane) kg. 7.5% 2903 62 00 -- Ethylene dibromide (ISO) (1,2-dibromoethane) kg. 7.5% 2903 69 00 -- Other kg. 7.5% 
             - _Halogenated derivatives of acyclichydrocarbons_

_containing two or moredifferent halogen:_

2903 71 00 -- Chlorodifluoromethane (HCFC-22) kg. 7.5% 2903 72 00 -- Dichlorotrifluoroethanes (HCFC-123) kg. 7.5% 
2903 73 00 -- Dichlorofluoroethanes (HCFC-141, 141b) kg. 7.5% 
2903 74 00 -- Chlorodifluoroethanes (HCFC-142, 142b) kg. 7.5% 
2903 75 00 -- Dichloropentafluoropropanes (HCFC-225, 225ca, kg. 7.5% 
225cb)

2903 76 -- _Bromochlorodifluoromethane (Halon-1211),_

_bromotrifluoromethane (Halon-1301) and_
_dibromotetrafluoroethanes (Halon-2402):_

2903 76 10 --- Bromochlorodifluoromethane (Halon-1211) kg. 7.5% 
2903 76 20 --- Bromotrifluoromethane (Halon-1301) kg. 7.5% 
2903 76 30 --- Dibromotetrafluoroethanes (Halon-2402) kg. 7.5% 

2903 77 -
--

Other, perhalogenated only with fluorine and
chlorine
Chlorofluoromethanes:


2903 77 11 ---- Chlorotrifluoromethane kg. 7.5% 
2903 77 12 ---- Dichlorodifluoromethane kg. 7.5% 
2903 77 13 ---- Trichlorofluoromethane kg. 7.5% 

-----

2903 77 21 ---- Chlorpentafluoroethane kg. 7.5% 
2903 77 22 ---- 1,2- Dichlorotetrafluoroethane kg. 7.5% 
2903 77 23 ---- Trichlorotrifluoroethane kg. 7.5% 
2903 77 24 ---- Tetrachlorodifluoroethane kg. 7.5% 

2903 77 25

2903 77 31


---
--
---

Pentachlorofluoroethane
Chlorofluoropropanes:
Chloroheptafluoropropane


kg.

kg.


7.5%

7.5%






2903 77 32 ---- Dichlorohexafluoropropane kg. 7.5% 
2903 77 33 ---- Trichloropentafluoropropane kg. 7.5% 
2903 77 34 ---- Tetrachlorotetrafluoropropane kg. 7.5% 
2903 77 35 ---- Pentachlorotrifluoropropane kg. 7.5% 
2903 77 36 ---- Hexachlorodifluoropropane kg. 7.5% 
2903 77 37 ---- Heptachlorofluoropropane kg. 7.5% 

2903 77 90 --- Other derivatives, perhalogenated

only with fluorine and chlorine


kg. 7.5% 

2903 78 00 -- Other perhalogenated derivatives kg. 7.5% 

2903 79 00 -- Other kg. 7.5% 
             - _Halogenated derivatives of cyclanic, cyclenic or_

_cycloterpenic hydrocarbons :_

2903 81 00 -- 1,2,3,4,5,6-Hexachlorocyclohexane [HCH (ISO)], kg. 7.5% 
including lindane (ISO, INN)

2903 82 00 -- Aldrin (ISO), chlordane (ISO) kg. 7.5% 
2903 83 00 -- Mirex (ISO) kg. 7.5% 
2903 89 00 - - Other kg. 7.5% 
          - Halogenated derivatives of aromatic hydrocarbons:

2903 91 -- Chlorobenzene, o-dichlorobenzene and p-dichloro
benzene:

2903 91 10 --- Chlorobenzene (monochloro) kg. 7.5% 
2903 91 20 --- o - dichlorobenzene (Orthodichlorobenzene) kg. 7.5% 
2903 91 30 --- p - dichlorobenzene (Paradichlorobenzene) kg. 7.5% 
2903 92 -- Hexachlorobenzene (ISO) and DDT (ISO)

[clofenotane (INN), 1,1,1-trichloro-2,2-bis (p
chlorophenyl)ethane]:

2903 92 10 --- Hexachlorobenzene (ISO) kg. 7.5% 
--- DDT (ISO) [(clofenotane (INN),1,1,1-trichloro
2,2-bis (p-chlorophenyl)ethane]:

2903 92 21 ---- DDT Technical 75 Wdp kg. 7.5% 
2903 92 29 ---- Other kg. 7.5% 
2903 93 00 -- Pentachlorobenzene (ISO) kg. 7.5% 
2903 94 00 -- Hexabromobiphenyls kg. 7.5% 
2903 99 -- Other:

2903 99 10 --- Chlorofluorobenzene kg. 7.5% 
2903 99 20 --- Benzalchloride (Benzyl dichloride) kg. 7.5% 
2903 99 30 --- Benzotrichloride kg. 7.5% 
2903 99 40 --- Benzylchloride kg. 7.5% 
2903 99 50 --- Parachlorotoluene (4-chloromethyl benzene) kg. 7.5% 
2903 99 60 --- Naphthalene, chlorinated kg. 7.5% 
2903 99 70 --- Chlorofluoroaniline kg. 7.5% 
2903 99 90 --- Other kg. 7.5% 
**2904** **SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF**
**HYDROCARBONS WHETHER OR NOT HALOGENATED**


-----

_salts and ethyl esters_ **_:_**

2904 10 10 --- Benzene sulphonic acid kg. 5% 
2904 10 20 --- 1,5 Napthelene disulphonic acid (Armstrong‗s acid) kg. 5% 
2904 10 30 --- Napthelene sulphonic acid kg. 5% 
2904 10 90 --- Other kg. 5% 
2904 20 _- Derivatives containing only nitro or only nitroso_

_groups :_

2904 20 10 --- Nitrobenzene kg. 5% 
2904 20 20 --- Meta dinitrobenzene kg. 5% 
2904 20 30 --- Meta nitrotoluene kg. 5% 
2904 20 40 --- Ortho nitrotoluene kg. 5% 
2904 20 50 --- Para nitrotoluene kg. 5% 
2904 20 60 --- Dinitrotoluene kg. 5% 
2904 20 90 --- Other kg. 5% 
              - _Perfluorooctane sulphonic acid, its salts and_

_perfluorooctane sulphonyl_ _fluoride:_

2904 31 00 -- Perfluorooctane sulphonic acid kg. 5% 
2904 32 00 -- Ammonium perfluorooctane sulphonate kg. 5% 
2904 33 00 -- Lithium perfluorooctane sulphonate kg. 5% 
2904 34 00 -- Potassium perfluorooctane sulphonate kg. 5% 
2904 35 00 -- Other salts of perfluorooctane sulphonic acid kg. 5% 
2904 36 00 -- Perfluorooctane sulphonyl fluoride kg. 5% 
_- Other_ **_:_**

2904 91 00 -- Trichloronitromethane (chloropicrin) kg. 5% 
2904 99 -- Other:

2904 99 10 --- 2, 5 dichloronitrobenzene kg. 5% 
2904 99 20 --- Dinitrochlorebenzene kg. 5% 
2904 99 30 --- Meta nitrochlorobenzene kg. 5% 
2904 99 40 --- Ortho nitrochlorobenzene kg. 5% 
2904 99 50 --- Para nitrochlorobenzene kg. 5% 
2904 99 60 --- 2-nitrochlorotoluene kg. 5% 
2904 99 70 --- Sodium meta nitrochlorobenzene sulphonate kg. 5% 
2904 99 90 --- Other kg. 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_ **_:_**

2905 11 00 -- Methanol (methyl alcohol) kg. 2.5% 
2905 12 _-- Propan-1-o1_ _(propyl alcohol) and propan-2-ol_

_(isopropyl alcohol)_ **_:_**

2905 12 10 --- Propyl alcohol kg. 7.5% 
2905 12 20 --- Isopropyl alcohol kg. 7.5% 
2905 13 00 -- Butan-1-ol (n-butyl alcohol) kg. 7.5% 
2905 14 _-- Other butanols_ **_:_**

2905 14 10 --- Ethambutol, ethambutol Hcl kg. 7.5% 
2905 14 20 --- Salbutamol sulphate kg. 7.5% 
2905 14 30 --- Amino butanol kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-29**

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

2905 14 90 --- Other kg. 7.5% 
2905 16 _-- Octanol (octyl alcohol) and isomers thereof :_

2905 16 10 --- Dimethyl octanol kg. 7.5% 
2905 16 20 --- 2-ethyl hexanol kg. 7.5% 
2905 16 90 --- Other kg. 7.5% 
2905 17 00 -- Dodecan-1-ol (lauryl alcohol),hexadecan-1-ol (cetyl kg. 7.5% 
alcohol) and octadecan-1-ol (stearyl alcohol)

2905 19 --- _Other:_

2905 19 10 --- 2-Butanol, 3, 3-dimethyl- kg. 7.5% 
2905 19 90 --- Other kg. 7.5% 
_- Unsaturated monohydric alcohols :_

2905 22 _-- Acyclic terpene alcohols :_

2905 22 10 --- Citranellol kg. 7.5% 
2905 22 20 --- Geraniol kg. 7.5% 
2905 22 30 --- Linalool kg. 7.5% 
2905 22 40 --- Rhodinol kg. 7.5% 
2905 22 50 --- Dihydromyrcenol kg. 7.5% 
2905 22 90 --- Other kg. 7.5% 
2905 29 00 -- Other kg. 7.5% 
_- Diols :_

2905 31 00 -- Ethylene glycol (ethanediol) kg. 5% 
2905 32 00 -- Propylene glycol (propane-1,2-diol) kg. 7.5% 
2905 39 _-- Other :_

2905 39 10 --- 1,4/1,3/2,3-butylene glycol kg. 7.5% 
2905 39 20 --- Hexylene glycol kg. 7.5% 
2905 39 90 --- Other kg. 7.5% 
_- Other polyhydric alcohols :_


2905 41 00 -- 2-Ethyl-2-(hydroxymethyl) propane-1,3-diol kg. 7.5% 
(trimethylolropane)

2905 42 -- _Pentaerythritol_ **_:_**

2905 42 10 --- Dipentaerythritol kg. 7.5% 
2905 42 90 --- Other kg. 7.5% 
2905 43 00 -- Mannitol kg. 20% 
2905 44 00 -- D-glucitol (Sorbitol) kg. 20% 
2905 45 00 -- Glycerol kg. 7.5% 
2905 49 00 -- Other kg. 7.5% 
_- Halogenated, sulphonated, nitrated or nitrosated_

_derivatives of acyclic alcohols :_

2905 51 00 -- Ethchlorvynol (INN) kg. 7.5% 
2905 59 00 -- Other kg. 7.5% 
**2906** **CYCLIC ALCOHOLS AND THEIR HALOGENATED, SULPHONATED,**

**NITRATED OR NITROSATED DERIVATIVES**


-----

**SECTION-VI** **CHAPTER-29**

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

_- Cyclanic, cyclenic or cycloterpenic :_

2906 11 00 -- Menthol kg. 7.5% 

2906 12 00

2906 13


2906 12 00 -- Cyclohexanol, methylcyclohexanols and kg. 7.5% 
dimethylcyclohexanols

2906 13 _--_ _Sterols and inositols :_

2906 13 10 --- Cholesterol kg. 7.5% 
2906 13 90 --- Other kg. 7.5% 
2906 19 _-- Other :_

2906 19 10 --- Borneol kg. 7.5% 

-
_--_


kg. 7.5% 

2906 19 90

2906 21 00


--
_-_

-

Other
_Aromatic :_
Benzyl alcohol


kg.

kg.


7.5%

7.5%






2906 29 _-- Other :_

2906 29 10 --- Cinnamic alcohol kg. 7.5% 
2906 29 20 --- Phenylethyl alcohol kg. 7.5% 
2906 29 90 --- Other kg. 7.5% 
**III.** **— PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED,**

**SULPHONATED, NITRATED OR NITROSATED DERIVATIVES**

**2907** **PHENOLS;** **PHENOL-ALCOHOLS**

_- Monophenols_ _:_

2907 11 _-- Phenol (hydroxybenzene) and its salts :_

2907 11 10 --- Phenol, as pure carbolic acid kg. 7.5% 
2907 11 90 --- Other kg. 7.5% 
2907 12 _-- Cresols and their salts :_

2907 12 10 --- Para cresols (p-cresols) kg. 7.5% 
2907 12 20 --- Cresylic acid kg. 7.5% 
2907 12 90 --- Other kg. 7.5% 
2907 13 00 -- Octylphenol, nonylphenol and their isomers; kg. 7.5% 
salts thereof

2907 15 _-- Naphthols and their salts :_

2907 15 10 --- Alpha naphthols kg. 7.5% 
2907 15 20 --- Beta naphthols kg. 7.5% 
2907 15 90 --- Other kg. 7.5% 
2907 19 _-- Other :_

2907 19 10 --- _o-Phenyl phenols_ kg. 7.5% 
2907 19 20 --- _p-Phenyl phenols_ kg. 7.5% 
2907 19 30 --- Thymol kg. 7.5% 
2907 19 40 --- Para tertiary butyl phenol kg. 7.5% 
2907 19 50 --- Alkyl phenols kg. 7.5% 
2907 19 90 --- Other kg. 7.5% 
_- Polyphenols ; phenol-alcohols :_

2907 21 00 -- Resorcinol and its salts kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-29**

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

2907 22 00 -- Hydroquinone (quinol) and its salts kg. 7.5% 

2907 23 00

2907 29


-
_--_


4,4 –isopropylidenediphenol (bis-phenol A,

diphenylolpropane) and its salts
_Other :_


kg. 7.5% 

2907 29 10 --- 1,5- Dihydroxy naphthalene kg. 7.5% 
2907 29 20 --- Tris (p-hydroxy phenyl) ethane kg. 7.5% 
2907 29 30 --- Tertiary butyl hydroquinone kg. 7.5% 
2907 29 90 --- Other kg. 7.5% 
**2908** **HALOGENATED,** **SULPHONATED,** **NITRATED** **OR**

**NITROSATED DERIVATIVES** **OF** **PHENOLS** **OR PHENOL-**

**ALCOHOLS**


_Derivatives containing only halogen substituents_
_and their salts:_
Pentachlorophenol (ISO)

Other
_Other:_
Dinoseb (ISO) and its salts


kg

kg.

kg.


2908 11 00

2908 19 00

2908 91 00



_-_

-
-
 
-

7.5%

7.5%

7.5%







2908 92 00 -- 4,6-Dinitro-o-cresol [DNOC (ISO)] and its salts Kg. 7.5% 
2908 99 -- Other:

2908 99 10 --- Para nitrophenol kg. 7.5% 
2908 99 20 --- Muskxylol kg. 7.5% 
2908 99 90 --- Other kg. 7.5% 
**IV. — ETHERS, ALCOHOL PEROXIDES,**
**ETHER** **PEROXIDES,** **ACETAL** **AND**

**HEMIACETAL** **PEROXIDES,** **KETONE**

**PEROXIDES, EPOXIDES WITH A THREE-**
**MEMBERED** **RING,** **ACETALS** **AND**

**HEMIACETALS,** **AND** **THEIR**

**HALOGENATED,** **SULPHONATED,**

**NITRATED** **OR** **NITROSATED**

**DERIVATIVES**

**2909** **ETHERS, ETHER-ALCOHOLS, ETHER-PHENOLS, ETHER-**

**ALCOHOL-PHENOLS, ALCOHOL PEROXIDES, ETHER**

**PEROXIDES, ACETAL AND HEMIACETAL PEROXIDES**

**KETONE PEROXIDES (WHETHER OR NOT** **CHEMICALLY**

**DEFINED), AND THEIR HALOGENATED, SULPHONATED,**

**NITRATED** **OR NITROSATED DERIVATIVES**


_Acyclic ethers and their halogenated, sulphonated_
_nitrated or nitrosated derivatives :_
Diethyl ether


_,_

kg.


7.5%


2909 11 00



_-_

-




2909 19 -- Other:

2909 19 10 --- Tertiary amyl methyl ether kg. 7.5% 
2909 19 20 --- Methyl tertiary butyl ether (MTBE) kg. 7.5% 
2909 19 90 --- Other kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-29**

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

2909 20 00 - Cyclanic, cyclenic or cycloterpenic ethers and

their halogenated, kg. 7.5%             
sulphonated, nitrated or nitrosated derivatives

2909 30 _- Aromatic ethers and their halogenated,_

_sulphonated,nitrated or nitrosated derivatives :_

_--- Anisole and their derivatives :_

2909 30 11 ---- 4-chloro-2-nitro anisole kg. 7.5% 
2909 30 12 ---- Ortho nitro anisole kg. 7.5% 
2909 30 19 ---- Other kg. 7.5% 
2909 30 20 --- Diphenyl oxide kg. 7.5% 
2909 30 30 --- Musk ambrette kg. 7.5% 
2909 30 90 --- Other kg. 7.5% 
_- Ether-alcohols and their halogenated, sulphonated,_

_nitrated or nitrosated derivatives :_

2909 41 00 -- 2,2'-Oxydiethanol (diethylene glycol, digol) kg. 7.5% 
2909 43 00 -- Monobutyl ethers of ethylene glycol or of diethylene

glycol kg. 7.5%             
2909 44 00 -- Other monoalkylethers of ethylene glycol or

of diethylene glycol kg. 7.5%             
2909 49 - - Other:

2909 49 10 - - - Phenoxy ethanol kg. 7.5% 
2909 49 20 - - - 1-(4-phenoxyphenoxy) propan-2-ol kg. 7.5% 
2909 49 30 - - - Meta phenoxy benzyl alcohol (MPBA) kg. 7.5% 
2909 49 90 - - - Other kg. 7.5% 
2909 50 _- Ether-phenols, ether-alcohol-phenols and their_

_halogenated, sulphonated, nitrated or nitrosated_

_derivatives :_

2909 50 10 --- Guaiacol kg. 7.5% 
2909 50 20 --- Isoeugenol kg. 7.5% 
2909 50 30 --- Potassium guaiacol sulphonate kg. 7.5% 
2909 50 40 --- 4-methoxy phenol (mono methyl ether of kg. 7.5% 
hydroquinone)

2909 50 50 --- Butylated hydroxyanisole (BHA) kg. 7.5% 
2909 50 90 --- Other kg. 7.5% 

2909 60 00 - Alcohol peroxides, ether peroxides, acetal and

hemiacetal peroxides, ketone peroxides and their
halogenated, sulphonated, nitrated or nitrosated
derivatives

**2910** **EPOXIDES,** **EPOXYALCOHOLS,** **EPOXYPHENOLS** **AND**

**EXPOXYETHERS, WITH A THREE-MEMBERED RING,**

**AND THEIR HALOGENATED, SULPHONATED,**

**NITRATED OR NITROSATED DERIVATIVES**


kg. 7.5% 

2910 10 00 - Oxirane (ethylene oxide) kg. 7.5% 
2910 20 00 - Methyloxirane (propylene oxide) kg. 5% 
2910 30 00 - 1-chloro-2,3-expoxypropane (epichlorohydrin) kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-29**

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

2910 40 00 - Dieldrin (ISO, INN) kg. 7.5% 
2910 50 00 - Endrin (ISO) kg. 7.5% 
2910 90 00 - Other kg. 7.5% 
**2911** **ACETALS** **AND HEMIACETALS, WHETHER** **OR NOT** **WITH**

**OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED,**

**SULPHONATED, NITRATED** **OR NITROSATED**
**DERIVATIVES**

2911 00 - _Acetals and hemiacetals, whether or not with other_

_oxygen function, and their halogenated, sulphonated,_
_nitrated or nitrosated derivatives :_


2911 00 10 --- Acetals and hemiacetals, whether or not with

other oxygen function


kg. 7.5% 

2911 00 90 --- Other kg. 7.5% 
**V. — ALDEHYDE-FUNCTION COMPOUNDS**

**2912** **ALDEHYDES,** **WHETHER OR NOT WITH OTHER OXYGEN**

**FUNCTION; CYCLIC POLYMERS OF ALDEHYDES;**

**PARAFORMALDEHYDE**

_- Acyclic aldehydes without other oxygen function :_

2912 11 00 -- Methanal (formaldehyde) kg. 7.5% 
2912 12 00 -- Ethanal (acetaldehyde) kg. 7.5% 
2912 19 _-- Other :_

2912 19 10 --- Crotonaldehyde kg. 7.5% 
2912 19 20 --- Heptaldehyde (heptanal) kg. 7.5% 
2912 19 30 --- Glyoxal kg. 7.5% 

2912 19 90

2912 21 00


--
_-_

-

Other
_Cyclic aldehydes without other oxygen function :_
Benzaldehyde


kg.

kg.


7.5%

7.5%






2912 29 _-- Other :_

2912 29 10 --- Cinnamic aldehyde kg. 7.5% 
2912 29 20 --- Phenyl acetaldehyde kg. 7.5% 
2912 29 30 --- Hexyl cinnamic aldehyde kg. 7.5% 

2912 29 90

2912 41 00


--
 
-

Other
Aldehyde-alcohols, aldehyde-ethers, aldehydephenols and aldehydes with other oxygen
function :
Vanillin (4-hydroxy-3methoxy benzaldehyde)


kg.

kg.


7.5%

7.5%






2912 42 00 -- Ethylvanillin (3-ethoxy-4-hydroxy-benzaldehyde) kg. 7.5% 
2912 49 _-- Other :_

2912 49 10 --- Anisic aldehyde (Anisaldehyde) kg. 7.5% 
2912 49 20 --- Heliotropin (piperonyl aldehyde) kg. 7.5% 
2912 49 30 --- Thiacetazone kg. 7.5% 
2912 49 40 --- 3,4,5-trimethoxy-benzaldehyde kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-29**

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

--- Other:

2912 49 91 ---- Aldehyde-alcohols Kg. 7.5% 
2912 49 99 ---- Other Kg. 7.5% 
2912 50 00 - Cyclic polymers of aldehydes kg. 7.5% 
2912 60 00 - Paraformaldehyde kg. 7.5% 
**2913** **HALOGENATED, SULPHONATED, NITRATED** **OR** **NITROSATED**

**DERIVATIVES OF PRODUCTS OF HEADING 2912**

2913 00 _- Halogenated, sulphonated, nitrated or nitrosated_

_derivatives of products of heading_ 2912 _:_

2913 00 10 --- Ortho-chloro-benzaldehyde kg. 7.5% 
2913 00 90 --- Other kg. 7.5% 
**VI.** **— KETONE-FUNCTION COMPOUNDS AND**
**QUINONE - FUNCTION COMPOUNDS**

**2914** **KETONES AND QUINONES,** **WHETHER OR NOT WITH**

**OTHER OXYGEN** **FUNCTION, AND THEIR HALOGENATED,**

**SULPHONATED, NITRATED OR NITROSATED**

**DERIVATIVES**

_- Acyclic ketones without other oxygen function :_

2914 11 00 -- Acetone kg. 7.5% 
2914 12 00 -- Butanone (methyl ethyl ketone) kg. 7.5% 
2914 13 00 -- 4-methylpentan-2-one (methyl isobutyl ketone) kg. 7.5% 
2914 19 _-- Other :_

2914 19 10 --- Isophoron kg. 7.5% 

2914 19 90

2914 22 00


--
_-_

-

Other
_Cyclanic, cyclenic or cycloterpenic ketones_
_without other oxygen function :_
Cyclohexanone and methyl-cyclohexanones


kg.

kg.


7.5%

7.5%






2914 23 _-- Ionones and methylionones :_

2914 23 10 --- Beta-ionone kg. 7.5% 
2914 23 20 --- Pseudo ionone kg. 7.5% 
2914 23 90 --- Other kg. 7.5% 
2914 29 _-- Other :_


2914 29 10

2914 29 21


----
---

L-caravone
Camphor:
Natural


kg.

Kg.


7.5%

7.5%






2914 29 22 ---- Synthetic Kg. 7.5% 
2914 29 30 --- Pentyl-2-cyclopenten-1-one kg. 7.5% 
2914 29 40 --- Cyclohexane dione kg. 7.5% 

2914 29 50

2914 29 90


--
--

7-acetyl, 1,2,3,4,5,6,7,8-octahydro, 1,1, 6,7-tetra
methyl Naphthalene / 1-(2,3,8,8-tetramethyl-1,2,
3,4,5,6,7,8-octahydronaphthalen-2-yl) ethanone
Other


kg.

kg.


7.5%

7.5%






-----

**SECTION-VI** **CHAPTER-29**

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

_- Aromatic ketones without other oxygen function :_

2914 31 00 -- Phenylacetone (phenylpropan-2-one) kg. 7.5% 
2914 39 _-- Other_ **_:_**

2914 39 10 --- Aceto phenone kg. 7.5% 
2914 39 20 --- Benzanthrone kg. 7.5% 
2914 39 30 --- Benzophenone kg. 7.5% 
2914 39 40 --- Dibenzanthrone (violanthrone) kg. 7.5% 
2914 39 90 --- Other kg. 7.5% 
2914 40 00 - Ketone-alcohols and ketone-aldehydes kg. 7.5% 
2914 50 00 - Ketone-phenols and ketones with other oxygen kg. 7.5% 
function

          - Quinones :

2914 61 00 -- Anthraquinone kg. 7.5% 
2914 62 00 -- Coenzyme Q 10 (ubidecarenone (INN) kg. 7.5% 
2914 69 _-- Other :_

2914 69 10 --- 1,4- dihydroxy anthraquinone (quinizarin) kg. 7.5% 
2914 69 20 --- Methyl anthraquinone kg. 7.5% 
2914 69 90 --- Other kg. 7.5% 
_- Halogenated, sulphonated, nitrated or_

_nitrosated derivatives :_

2914 71 00 **-** Chlordecone (ISO) kg. 7.5% 
2914 79 **-** Other:

2914 79 10 --- 1-chloro anthraquinone kg. 7.5% 
2914 79 20 --- Musk ketone kg. 7.5% 
2914 79 30 - - - Tri fluoro methyl acetophenone kg. 7.5% 
2914 79 40 - - - Chloro-4-(4-chloro phenoxy) acetophenone kg. 7.5% 
2914 79 50 - - - Dichloroacetophenone kg. 7.5% 
2914 79 90 --- Other kg. 7.5% 
**VII.—CARBOXYLIC** **ACIDS** **AND** **THEIR**

**ANHYDRIDES, HALIDES, PEROXIDES AND**
**PEROXYACIDS** **AND** **THEIR**

**HALOGENATED,** **SULPHONATED,**

**NITRATED OR NITROSATEDDERIVATIVES**

**2915** **SATURATED ACYCLIC MONOCARBOXYLIC** **ACIDS** **AND THEIR**

**ANHYDRIDES,** **HALIDES,** **PEROXIDES** **AND** **PEROXYACIDS;**

**THEIR** **HALOGENATED,** **SULPHONATED,** **NITRATED OR**
**NITROSATED DERIVATIVES**


_Formic acid, its salts and esters :_
Formic acid


kg.


2915 11 00



_-_

-

7.5%





2915 12 _-- Salts of formic acid :_

2915 12 10 --- Sodium formate kg. 7.5% 
2915 12 90 --- Other kg. 7.5% 
2915 13 00 -- Esters of formic acid kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-29**

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

_- Acetic acid and its salts; acetic anhydride :_

2915 21 00 -- Acetic acid kg. 5% 
2915 24 00 -- Acetic anhydride kg. 7.5% 
2915 29 _-- Other :_

2915 29 10 --- Calcium acetate kg. 7.5% 
2915 29 20 --- Magnesium acetate kg. 7.5% 
2915 29 30 --- Manganese acetate kg. 7.5% 
2915 29 90 --- Other kg. 7.5% 
_- Esters of acetic acid :_

2915 31 00 -- Ethyl acetate kg. 7.5% 
2915 32 00 -- Vinyl acetate kg. 7.5% 
2915 33 00 -- _n-Butyl acetate_ kg. 7.5% 
2915 36 00 -- Dinoseb (ISO) acetate kg. 7.5% 
2915 39 _-- Other :_

2915 39 10 --- Benzyl acetate kg. 7.5% 
2915 39 20 --- Bornyl acetate and iso bornyl acetate kg. 7.5% 
2915 39 30 --- Linalyl acetate kg. 7.5% 
2915 39 40 --- Methyl acetate kg. 7.5% 
2915 39 50 --- Phenyl propyl acetate kg. 7.5% 
2915 39 60 --- Terpinyl acetate kg. 7.5% 
2915 39 70 --- Ortho tertiary butyl cyclohexyl acetate kg. 7.5% 
2915 39 80 --- Para tertiary butyl cyclohexyl acetate kg. 7.5% 
--- Other:

2915 39 91 ---- Methyl cyclohexyl acetate kg. 7.5% 
2915 39 92 ---- Ethylene glycol mono ethyl ether acetate kg. 7.5% 
2915 39 99 ---- Other kg. 7.5% 
2915 40 _- Mono-, di- or trichloroacetic acids, their salts_

_and esters :_

2915 40 10 --- Monochloroacetic acid, their salts and esters kg. 7.5% 
2915 40 20 --- Dichloroacetic acid, their salts and esters kg. 7.5% 
2915 40 30 --- Trichloroacetic acid, their salts and esters kg. 7.5% 
2915 50 00 - Propionic acid, its salts and esters kg. 7.5% 
2915 60 _- Butanoic acids, pentanoic acids, their salts_

_and esters :_

2915 60 10 --- Butanoic acids, their salts and esters kg. 7.5% 
2915 60 20 --- Pentanoic acids, their salts and esters kg. 7.5% 
2915 70 _- Palmitic acid, stearic acid, their salts and esters :_

2915 70 10 --- Palmitic acid kg. 7.5% 
2915 70 20 --- Stearic acid kg. 7.5% 
2915 70 30 --- Glycerol monostearate kg. 7.5% 
2915 70 40 --- H.C.O.Fattyacid (including 12-hydroxy stearic acid) kg. 7.5% 
2915 70 50 --- D.C.O. Fatty acid kg. 7.5% 
2915 70 90 --- Other kg. 7.5% 
2915 90 _- Other :_

2915 90 10 --- Acetyl chloride kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-29**

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

7.5%
2915 90 40 --- Pivaloyl chloride kg. 
2915 90 50 --- N-valeryl chloride kg. 7.5% 
2915 90 60 --- N-octanoyl chloride kg. 7.5% 
2915 90 70 --- Neodecanoyl chloride kg. 7.5% 
--- Other:

2915 90 91 ---- Hexoic acid (caproic acid) kg. 7.5% 
2915 90 92 ---- Octoic acid (caprylic acid) kg. 7.5% 
2915 90 93 ---- Tri fluoro acetic acid kg. 7.5% 
2915 90 94 ---- Ethyl difluoro acetate kg. 7.5% 
2915 90 95 ---- Ethyl trifluoro acetate kg. 7.5% 
2915 90 99 ---- Other kg. 7.5% 
**2916** **UNSATURATED ACYCLIC MONOCARBOXYLIC ACIDS,**

**CYCLIC MONOCARBOXYLIC ACIDS, THEIR ANHYDRIDES,**

**HALIDES,** **PEROXIDES** **AND** **PEROXYACIDS;** **THEIR**

**HALOGENATED,** **SULPHONATED,** **NITRATED** **OR**

**NITROSATED DERIVATIVES**

_-_ _Unsaturated acyclic monocarboxylic acids, their_

_anhydrides, halides, peroxides, peroxyacids - their_
_derivatives :_

2916 11 00 -- Acrylic acid and its salts kg. 7.5% 
2916 12 _-- Esters of acrylic acid :_

2916 12 10 --- Butyl acrylate kg. 7.5% 
2916 12 90 --- Other kg. 7.5% 
2916 13 _-- Methacrylic acid and its salts :_

2916 13 10 --- Methacrylic acid kg. 7.5% 
2916 13 20 --- Salts of methacrylic acid kg. 7.5% 
2916 14 00 -- Esters of methacrylic acid kg. 7.5% 

2916 15

2916 15 10


_--_

--

_Oleic, linoleic or linolenic acids, their salts_
_and esters :_
Oleic acid


kg.


7.5%





2916 15 90 --- Other kg. 7.5% 
2916 16 00 -- Binapacryl (ISO) Kg. 7.5% 
2916 19 _-- Other :_

2916 19 10 --- Undecylenic acid kg. 7.5% 
2916 19 20 --- Bismuth compounds of unsaturated acyclic kg. 7.5% 

2916 19 30

2916 19 40

2916 19 50


--
--
--

monoacids
Potassium compounds of unsaturated acyclic

monoacids
Sodium compounds of unsaturated acyclic

monoacids
Esters of unsaturated acyclic monoacids not


kg.

kg.


7.5%

7.5%






elsewhere specified kg. 7.5%            
2916 19 60 --- Sorbic acid kg. 7.5% 
2916 19 70 --- Erucic acid kg. 7.5% 
2916 19 90 --- Other kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-29**

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

2916 20 - Cyclanic, cyclenic or cycloterpenic monocarboxylic

acids,their anhydrides, halides, peroxides, peroxyacids
and their derivatives:

2916 20 10 --- D. V. acid chloride/cypermethric acid chloride kg. 7.5% 2916 20 20 --- Bifenthrin (ISO) kg. 7.5% 
2916 20 90 --- Other kg. 7.5% 
_-_ _Aromatic monocarboxylic acids, their anhydrides,_

_halides,_ _peroxides,_ _peroxyacids_ _and_ _their_

_derivatives :_

2916 31 _--_ _Benzoic acid, its salts and esters :_

2916 31 10 --- Benzoic acid kg. 7.5% 
2916 31 20 --- Benzyl benzoate kg. 7.5% 
2916 31 30 --- Methyl benzoate kg. 7.5% 
2916 31 40 --- Sodium benzoate kg. 7.5% 
2916 31 50 --- Benzocaine (ethylpara-amino benzoate) kg. 7.5% 
2916 31 60 --- Orthochloro benzoic acid kg. 7.5% 
2916 31 90 --- Other kg. 7.5% 
2916 32 00 -- Benzoyl peroxide and benzoyl chloride kg. 7.5% 
2916 34 00 -- Phenylacetic acid and its salts kg. 7.5% 
2916 39 _-- Other_ **_:_**

2916 39 10 --- Cinnamic acid kg. 7.5% 
2916 39 20 --- Bismuth compounds of aromatic monoacids kg. 7.5% 
2916 39 30 --- Potassium compounds of aromatic monoacids kg. 7.5% 
2916 39 40 --- Sodium compounds of aromatic monoacids kg. 7.5% 
2916 39 50 --- Esters of aromatic monoacids not elsewhere kg. 7.5% 
specified

2916 39 60 --- Dichlorophenyl acetyl chloride kg. 7.5% 
2916 39 90 --- Other kg. 7.5% 
**2917** **POLYCARBOXYLIC** **ACIDS,** **THEIR** **ANHYDRIDES,** **HALIDES,**

**PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED,**

**SULPHONATED, NITRATED OR NITROSATED DERIVATIVES**

_- Acyclic polycarboxylic acids, their anhydrides,_

_halides, peroxides, peroxyacids and their_

_derivatives_ **_:_**

2917 11 _-- Oxalic acid, its salts and esters :_

2917 11 10 --- Oxalic acid kg. 7.5% 
2917 11 20 --- Calcium oxalate kg. 7.5% 
2917 11 30 --- Strontiumoxalate kg. 7.5% 
2917 11 40 --- Diethyl oxalate kg. 7.5% 
2917 11 90 --- Other kg. 7.5% 
2917 12 00 -- Adipic acid, its salts and esters kg. 7.5% 
2917 13 -- _Azelaic acid, sebacic acid, their salts and esters:_

2917 13 10 --- Sebacic Acid kg. 7.5% 
2917 13 90 --- Other kg. 7.5% 
2917 14 00 -- Maleic anhydride kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-29**

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

2917 19 _-- Other :_

2917 19 10 --- Maleic acid kg. 7.5% 
2917 19 20 --- Malonic acid kg. 7.5% 
2917 19 30 --- Succinic acid kg. 7.5% 
2917 19 40 --- Ferrous fumarate kg. 7.5% 
2917 19 50 --- Fumaric acid kg. 7.5% 
2917 19 60 --- Itaconic acid kg. 7.5% 
2917 19 70 --- Ethoxy methylene malonate, diethyl malonate kg. 7.5% 
2917 19 90 --- Other kg. 7.5% 

2917 20 00 - Cyclanic, cyclenic or cycloterpenic, polycarboxylic

acids, their anhydrides, halides, peroxides,

peroxyacids and their derivatives


kg. 7.5% 

_Aromatic polycarboxylic acids, their anhydrides,_
_halides,_ _peroxides,_ _peroxyacids_ _and_ _their_

_derivatives :_
Dioctyl orthophthalates


kg.


2917 32 00



_-_

-




2917 32 00 -- Dioctyl orthophthalates kg. 7.5% 
2917 33 00 -- Dinonyl or didecyl orthophthalates kg. 7.5% 
2917 34 00 -- Other esters of orthophthalic acid kg. 7.5% 
2917 35 00 -- Phthalic anhydride kg. 7.5% 
2917 36 00 -- Terephthalic acid and its salts kg. 5%

2917 37 00 -- Dimethyl terephthalate kg. 5% 
2917 39 _-- Other :_

2917 39 10 --- Dibutyl phthalate kg. 7.5% 
2917 39 20 --- Dioctyl isophthalate and dioctyl terephthalate kg. 7.5% 
2917 39 30 --- Phthalic acid kg. 7.5% 
2917 39 40 --- Dimethyl phthalate kg. 7.5% 
2917 39 50 --- Trimellitic anhydride kg. 7.5% 
2917 39 60 --- Isophthalic acid kg. 7.5% 
2917 39 90 --- Other kg. 7.5% 
**2918** **CARBOXYLIC ACIDS WITH ADDITIONAL OXYGEN**

**FUNCTION AND THEIR ANHYDRIDES, HALIDES,**

**PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED,**

**SULPHONATED,** **NITRATED** **OR** **NITROSATED**
**DERIVATIVES**


_Carboxylic acids with alcohol function, but_
_without other oxygen function, their anhydrides,_
_halides,_ _peroxides,_ _peroxyacids_ _and_ _their_

_derivatives :_
_Lactic acid, its salts and esters :_


2918 11



_-_

-

2918 11 10 --- Lactic acid kg. 7.5% 
2918 11 20 --- Calcium lactate kg. 7.5% 
2918 11 90 --- Other kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-29**

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

2918 12 00 -- Tartaric acid kg. 7.5% 
2918 13 -- _Salts and esters of tartaric acid :_

2918 13 10 --- Potassium bitartrate kg. 7.5% 
2918 13 20 --- Metroprolol tartrate kg. 7.5% 
2918 13 90 --- Other kg. 7.5% 
2918 14 00 -- Citric acid kg. 7.5% 
2918 15 -- _Salts and esters of citric acid :_

2918 15 10 --- Potassium citrate kg. 7.5% 
2918 15 20 --- Sodium citrate kg. 7.5% **-**

2918 15 30 --- Bismuth citrate kg. 7.5% 
2918 15 40 --- Disodium hydrogen citrate kg. 7.5% 
2918 15 50 --- Ferric ammonium citrate kg. 7.5% 
2918 15 90 --- Other kg. 7.5% 
2918 16 -- _Gluconic acid, its salts and esters :_

2918 16 10 --- Calciumgluconate kg. 7.5% 
2918 16 20 --- Ferrous gluconate kg. 7.5% 
2918 16 90 --- Other kg. 7.5% 
2918 17 00 -- 2, 2-Diphenyl-2-hydroxyacetic acid (benzilic acid) kg. 7.5% 
2918 18 00 -- Chlorobenzilate (ISO) kg. 7.5% 
2918 19 -- _Other:_

2918 19 10 --- Benzeneacetic acid, alpha-hydroxy-alpha-phenyl- kg. 7.5% 
2918 19 20 --- Cholic acid kg. 7.5% 
2918 19 30 --- Ricinoleic acid kg. 7.5% 
2918 19 90 --- Other kg. 7.5% 
              - _Carboxylic acids with phenol function but without_

_other oxygen function, their anhydrides, halides,_
_peroxides, peroxyacids and their derivatives :_

2918 21 _-- Salicylic acid and its salts :_

2918 21 10 --- Salicylic acid kg. 7.5% 
2918 21 20 --- Sodiumsalicylate kg. 7.5% 
2918 21 90 --- Other kg. 7.5% 
2918 22 00 -- O-Acetylsalicylic acid, its salts and esters kg. 7.5% 
2918 23 _-- Other esters of salicylic acid and their salts :_

2918 23 10 --- Methyl salicylate kg. 7.5% 
2918 23 20 --- Amino salicylate kg. 7.5% 
2918 23 30 --- Salicylamide kg. 7.5% 
2918 23 40 - - - Benzyl salicylate kg. 7.5% 
2918 23 90 --- Other kg. 7.5% 
2918 29 -- _Other :_

2918 29 10 --- Gallic acid kg. 7.5% 
2918 29 20 --- Beta hydroxy napthoic acid kg. 7.5% 
2918 29 30 --- Propyl gallate kg. 7.5% 
2918 29 90 --- Other kg. 7.5% 
2918 30 _- Carboxylic acids with aldehyde or ketone function_


-----

**SECTION-VI** **CHAPTER-29**

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

_but without other oxygen function, their anhydrides,_

_halides, peroxides,peroxyacids and their derivatives:_

2918 30 10 --- Levulinic acid kg. 7.5% 
2918 30 20 --- Ethyl aceto acetate (acetoacetic ester) kg. 7.5% 
2918 30 30 --- Nalidixic acid kg. 7.5% 
2918 30 40 --- Methyl aceto acetate kg. 7.5% 
2918 30 50 --- Fluoro benzoyl butyric acid kg. 7.5% 

2918 30 90

2918 91 00


--
 
-

Other kg.

_Other :_
2, 4, 5-T(ISO) (2, 4, 5-trichlorophenoxyacetic acid), kg.

its salts and esters


7.5%

7.5%






2918 99 - - Other:

2918 99 10 --- Sodium phenoxy acetate kg. 7.5% 
2918 99 20 --- Methyl (E)-2-[2-(chloro methyl) phenyl]-3- kg. 7.5% 
methoxyacrylate

2918 99 90 --- Other kg. 7.5% 
**VIII.** **—ESTERS OF INORGANIC ACIDS OF**
**NON- METALS AND THEIR SALTS, AND**
**THEIR HALOGENATED, SULPHONATED,**
**NITRATED** **OR** **NITROSATED**

**DERIVATIVES**


**2919**


**PHOSPHORIC ESTERS AND THEIR SALTS, INCLUDING**
**LACTOPHOSPHATES;** **THEIR** **HALOGENATED,**

**SULPHONATED,** **NITRATED** **OR** **NITROSATED**

**DERIVATIVES**


2919 10 00 - Tris(2,3-dibromopropyl) phosphate kg. 7.5% 
2919 90 - _Other:_

2919 90 10 --- Glycerophosphoric acid kg. 7.5% 
2919 90 20 --- Calcium glycerophosphate kg. 7.5% 
2919 90 30 --- Iron glycerophosphate kg. 7.5% 
2919 90 40 --- Sodium glycerophosphate kg. 7.5% 
2919 90 50 --- Tricresyl phosphate kg. 7.5% 
2919 90 90 --- Other kg. 7.5% 
**2920** **ESTERS** **OF** **OTHER** **INORGANICACIDS** **OF** **NON-**

**METALS(EXCLUDING ESTERS OF HYDROGEN HALIDES)**
**AND** **THEIR** **SALTS;** **THEIR** **HALOGENATED,**

**SULPHONATED, NITRATED** **OR** **NITROSATED**

**DERIVATIVES**

              _Thiophosphoric esters (phosphorothioates) and_

_their_ _salts;_ _their_ _halogenated,_ _sulphonated,_

_nitrated or nitrosated derivatives :_


-----

**SECTION-VI** **CHAPTER-29**

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

2920 11 00 -- Parathion (ISO) and parathion-methyl (ISO) kg. 7.5% 
(methylparathion)

2920 19 -- _Other:_

2920 19 20 --- Thiophosphoric ester (phosphorothioates) kg. 7.5% 
and their salts, their halogenated, sulphonated,

nitrated or nitrosated derivatives

2920 19 90 --- Other kg. 7.5% 
_- Phosphite esters and their salts; their halo- genated,_

_sulphonated, nitrated or nitrosated v derivatives:_

2920 21 00 -- Dimethyl phosphite kg. 7.5% 
2920 22 00 -- Diethyl phosphite kg. 7.5% 
2920 23 00 -- Trimethyl phosphite kg. 7.5% 
2920 24 00 -- Triethyl phosphite kg. 7.5% 
2920 29 _-- Other:_

2920 29 10 --- Dimethyl sulphate kg. 7.5% 
2920 29 20 --- Diethyl sulphate kg. 7.5% 
2920 29 30 --- Tris (2, 3 Dibromopropyl) phosphate kg. 7.5% 
2920 29 90 --- Other kg. 7.5% 
2920 30 00 - Endosulfan (ISO) kg. 7.5% 
2920 90 00 - Other kg. 7.5% 
**IX.—NITROGEN-FUNCTION COMPOUNDS**


**2921**

2921 11

2921 11 10



 
_--_

--

kg.


**AMINE- FUNCTION** **COMPOUNDS**
_Acyclic monoamines and their derivatives; salts_
_thereof :_
_Methylamine, di- or trimethylamine and their_

_salts :_
Dimethyl formide





7.5%


2921 11 90 --- Other kg. 7.5% 
2921 12 00 -- 2-(N, N-Dimethylamino)ethylchloride hydrochloride kg. 7.5% 
2921 13 00 -- 2-(N, N-Diethylamino)ethylchloride hydrochloride kg. 7.5% 
2921 14 00 -- 2-(N, N-Diisopropylamino)ethylchloride hydrochloride kg. 7.5% 
2921 19 -- Other:

2921 19 10 --- 2-Chloro N, N-Diisopropyl ethylamine kg. 7.5% 
2921 19 20 --- 2-Chloro N, N-Dimethyl ethanamine kg. 7.5% 

2921 19 90

2921 21 00


--
_-_

-

Other
_Acyclic polyamines and their derivatives; salts_
_thereof :_
Ethylenediamine and its salts


kg.

kg.


7.5%

7.5%






2921 22 00 -- Hexamethylenediamine and its salts kg. 7.5% 
2921 29 -- _Other :_

2921 29 10 --- Hexamethylene tetramine (hexamine) not put kg. 7.5% _-_


2921 29 20


--

up as fuel or medicament
Trimethylene triniframine


kg.


7.5%





-----

2921 30

2921 30 10

2921 30 90

2921 41



_-_

--
--
_-_

-

_Cyclanic, cyclenic or cycloterpenic mono or_
_polyamines, and their derivatives; salts thereof :_
Cyclohexylamine

Other
_Aromatic monoamines and their derivatives;_
_salts thereof :_
_Aniline and its salts :_


kg.


7.5%





kg. 7.5% 

2921 41 10 --- Aniline kg. 7.5% 
2921 41 20 --- Aniline hydrochloride kg. 7.5% 
2921 41 90 --- Other kg. 7.5% 

2921 42

2921 42 11


-
_---_

---

_Aniline derivatives and their salts :_
_Para chloroaniline, ortho chloro paranitroaniline,_
_dichloroaniline, 2, 6-dichloro paranitroaniline,_
2-4-5-trichloroaniline :
Para chloroaniline


kg.


7.5%





2921 42 12 ---- Ortho chloro paranitroaniline kg. 7.5% 
2921 42 13 ---- Dichloroaniline kg. 7.5% 
2921 42 14 ---- 2, 6-dichloro paranitroaniline kg. 7.5% 
2921 42 15 ---- 2 - 4 - 5 trichloroaniline kg. 7.5% 
--- N-benzyl-N-ethylaniline, N,N-diethylaniline, N,N
dimethylaniline, meta nitroaniline, para nitroaniline:

2921 42 21 ---- N-benzyl-N-ethylaniline kg. 7.5% 
2921 42 22 ---- N,N-diethylaniline kg. 7.5% 
2921 42 23 ---- N,N-dimethylaniline kg. 7.5% 
2921 42 24 ---- N-ethyl aniline kg. 7.5% 
2921 42 25 ---- Meta nitroaniline kg. 7.5% 
2921 42 26 ---- Para nitroaniline kg. 7.5% 
_---_ 2-amino 3, 5 _xylne sulphonic acid, Benzyl ethyl_

_aniline sulphuric acid, metanillic acid (meta_

_amino benzene sulphonic acid), Sulphanillic_

_acid (para aminobenzene sulphonic acid para_

_aniline_ _sulphonic_ _acid),_ _Ethyl_ _hydroxy_

_ethylaniline,, Methyl dopa (1-alpha methyl-3,_ 4_dihydroxyphenylaniline) :_

2921 42 31 ---- 2-amino 3, 5 xylne sulphonic acid kg. 7.5% 
2921 42 32 ---- Benzyl ethyl aniline sulphonic acid kg. 7.5% 
2921 42 33 ---- Metanillic acid (meta amino benzene sulphonic acid) kg. 7.5% 
2921 42 34 ---- Sulphanillic acid (para aminobenzene sulphonic kg. 7.5% 
acid para aniline sulphonic acid)

2921 42 35 ---- Ethyl hydroxy ethylaniline kg. 7.5% 
2921 42 36 ---- Methyl dopa (1-alpha methyl-3, 4- kg. 7.5% 
dihydroxyphenylaniline)

2921 42 90 --- Other kg. 7.5% 
_-- Toluidines and their derivatives; salts thereof :_

2921 43 10 --- N,N-diethyl toluidine kg. 7.5% 
2921 43 20 --- N,N-dimethyl toluidine kg. 7.5% 
2921 43 30 --- Ortho toluidine kg. 7.5% 
2921 43 40 --- Meta toluidine kg. 7.5% 
2921 43 50 --- Para toluidine kg. 7.5% 
2921 43 60 --- 2-Chloro-5-toluidine-4-sulphonic acid kg. 7.5% 
2921 43 70 --- 2-Chloro-4-toluidine-5-sulphonic acid (sodiumsalt) kg. 7.5% 
2921 43 80 --- 4-Toluidine-3-sulphonic acid kg. 7.5% 

-----

2921 44 10 --- Diphenylamine kg. 7.5% 
2921 44 90 --- Other kg. 7.5% 
2921 45 _--_ 1-Naphthylamine (alpha-naphthylamine), 2
_Naphthylamine (betanaph thylamine) and their_

_derivatives; salts thereof :_

_--- Alpha naphthylamine,_ _Phenyl_ _alpha_

_naphthylamine,_ _Phenyl_ _beta_ _naphthylamine,_

_Amino_ _F-acid,_ _Aminolineli-R-acid,_ _Sodium_
_naphthionate :_

7.5%
2921 45 11 ---- Alpha naphthylamine kg. 
2921 45 12 ---- Phenyl alpha naphthylamine kg. 7.5% 
2921 45 13 ---- Phenyl beta naphthylamine kg. 7.5% 
2921 45 14 ---- Amino F-acid kg. 7.5% 
2921 45 15 ---- Aminolineli-R-acid kg. 7.5% 

2921 45 16

2921 45 21


---
_---_

---

Sodiumnaphthionate
_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) :_
Bronner‗s acid (2-naphthylamine-6-sulphonic acid)


kg.

kg.


7.5%

7.5%






2921 45 22 ---- Cleve‗s acid (1-naphthylamine-6-sulphonic acid) kg. 7.5% 
2921 45 23 ---- Epsilonacid (1-naphthylamine-3,8-disulphonic acid) kg. 7.5% 
2921 45 24 ---- Koch‗s acid (1-naphthylamine-3,6,8-trisulphonic kg. 7.5% 

kg.

kg.

kg.


2921 45 25

2921 45 26

2921 45 31


---
---
_---_

---

acid)
Laurent‗s acid (1-naphthylamine-5-sulphonic acid)

Tobias acid (2-naphthylamine-1-sulphonic acid)
_Naphthionic acid (1-naphthylamine-4-_
_sulphonic acid), Para tolyl peri acid (para_
_tolyl-1-naphthylamine 8-sulphonic acid),_
_phenyl peri acid (phenyl- 1-naphthylamine-8-_
_sulphonic acid) :_
Naphthionic acid (1-naphthylamine-4-sulphonic acid)


7.5%

7.5%

7.5%







2921 45 32 ---- Para tolyl peri acid (para tolyl-1-naphthylamine
8-sulphonic acid)

2921 45 33 ---- Phenyl peri acid (phenyl-1-naphthylamine
8-sulphonic acid)


kg. 7.5% 
kg. 7.5% 

2921 45 90 --- Other kg. 7.5% 
2921 46 00 -- Amfetamine (INN), benzfetamine (INN)

dexamfetamine (INN), etilamfetamine (INN) kg. 7.5%           
fencamfamin(INN),lefetamine (INN),
levamfetamine (INN), mefenorex (INN) and
phentermine (INN); salts thereof

2921 49 _--_ _Other :_

2921 49 10 --- Xylidines kg. 7.5% 
2921 49 20 --- Para cumidine kg. 7.5% 
2921 49 90 --- Other kg. 7.5% 
_- Aromatic polyamines and their derivatives;_

_salts thereof :_


-----

2921 51 10 --- O-phenylenediamine kg. 7.5% 
2921 51 20 --- M-phenylenediamine (m-di aminobenzene) kg. 7.5% 
2921 51 30 --- P-phenylenediamine kg. 7.5% 
2921 51 40 --- O-diaminotoluene kg. 7.5% 
2921 51 50 --- M-diaminotoluene kg. 7.5% 
2921 51 60 --- P-diaminotoluene kg. 7.5% 
2921 51 70 --- Para-amino acetanilide kg. 7.5% 
2921 51 80 --- Meta toluylene diamine kg. 7.5% 
2921 51 90 --- Other kg. 7.5% 
2921 59 _-- Other :_

2921 59 10 --- Benzidine kg. 7.5% 
2921 59 20 --- Benzidine dihydrochloride kg. 7.5% 
2921 59 30 --- 3, 3 dichlorobenzidine dihydrochloride sulphate kg. 7.5% 
2921 59 40 --- Diaminostilbene 2,2-disulphonic acid (Dasda) kg. 7.5% 
2921 59 90 --- Other kg. 7.5% 
**2922** **OXYGEN-FUNCTION** **AMINO-COMPOUNDS**

_- Amino-alcohols, other than those containing_

_more than one kind of oxygen function, their_

_ethers and esters; salts thereof :_

2922 11 -- _Monoethanolamine and its salts:_

2922 11 10 --- Monoethanolamine kg. 7.5% 
2922 11 90 --- Other kg. 7.5% 
2922 12 -- _Diethanolamine and its salts:_

_-- Ethyldiethanolamine and Methyldiethanolamine:_

2922 12 00 -- Diethanolamine and its salts kg. 7.5% 
2922 14 00 -- Dextropropoxyphene (INN) and its salts kg. 7.5% 
2922 15 00 -- Triethanolamine kg. 7.5% 
2922 16 00 -- Diethanolammoniumperfluorooctane sulphonate kg. 7.5% 
2922 17 -- _Methyldiethanolamine and_ _ethyldiethanolamine:_

2922 17 10 --- Methyldiethanolamine kg. 7.5% 
2922 17 20 --- Ethyldiethanolamine kg. 7.5% 
2922 18 00 -- 2-(N, N-Diisopropylamino)ethanol kg. 7.5% 
2922 19 -- _Other:_

2922 19 10 --- 2-Hydroxy N, N-Diisopropyl ethylamine kg. 7.5% 

2922 19 90 --
             

Other
_Amino-naphthols and other amino-phenols,other_
_than those containing more than one kind of_
_oxygen function, their ethers and esters; salts_
_thereof :_


kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-29**

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

2922 21 _-- Aminohydroxynaphthalene sulphonic acids_


kg.


2922 21 10


--

_and their salts :_
Amino-g-acid


7.5%





2922 21 20 --- Amino-j-acid kg. 7.5% 
2922 21 30 --- 1-amino-2-naphthol-4-sulphonic acid kg. 7.5% 
2922 21 40 --- Gamma acid kg. 7.5% 
2922 21 50 --- J acid (2-amino-5-naphthol-7-sulphonic acid) kg. 7.5% 
2922 21 60 --- H acid kg. 7.5% 
2922 21 70 --- Ortho phenyl sulphonyl H-acid kg. 7.5% 
2922 21 80 --- Chicago acid kg. 7.5% 
2922 21 90 --- Other kg. 7.5% 
2922 29 _-- Other :_

_---_ 2-amino 4-nitrophenol, Meta aminophenol,

_Para aminophenol,_

_Meta diethyl amino-phenol:_

2922 29 11 ---- 2-amino 4-nitrophenol kg. 7.5% 
2922 29 12 ---- Meta aminophenol kg. 7.5% 
2922 29 13 ---- Para aminophenol kg. 7.5% 

2922 29 14

2922 29 21


---
_---_

---

Meta diethyl amino-phenol
2-amino-1-phenol-4-sulphonic acid, 6-nitro-O_aminophenol-4-s ulphonic 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-amino-1-phenol-4-sulphonic acid


kg.

kg.


7.5%

7.5%






2922 29 22 ---- 6-nitro-O-aminophenol-4-sulphonic acid kg. 7.5% 
2922 29 23 ---- Phenyl gamma acid (phenyl 2-amino-naphtho


l-6-sulphonic acid)

2922 29 24 ---- Phenyl J acid (phenyl-2-amino-8 naphtho

l-7-sulphonic acid)

2922 29 25 ---- S acid, peri acid (1-amino-8-naphtho

l-4-4-sulphoxinic acid,

1-naphthylamine-8-sulphonic acid)

2922 29 26 ---- Meta-phenylene diamine-4-sulphonic acid

_--- N-methyl-para-aminophenol sulphate (motol),2, 5_

_dimethoxy aniline, Para acetyl aminophenol_
_(paracetamol), Para cresidine, Picramic acid (T-_
_grade), para cresidine ortho sulphonic acid:_


kg. 7.5% 
kg. 7.5% 
kg. 7.5% 

kg.


7.5%





-----

**SECTION-VI** **CHAPTER-29**

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

2922 29 31 ---- N-methyl-para-aminophenol sulphate (motol) kg. 7.5% 
2922 29 32 ---- 2, 5 dimethoxy aniline kg. 7.5% 
2922 29 33 ---- Para acetyl aminophenol (paracetamol) kg. 7.5% 
2922 29 34 ---- Para cresidine kg. 7.5% 
2922 29 35 ---- Picramic acid (T-grade) kg. 7.5% 
2922 29 36 ---- Para cresidine ortho sulphonic acid kg. 7.5% 
2922 29 90 --- Other kg. 7.5% 
_- Amino-aldehydes_ _, amino-ketones_ _and_ _amino-_

_quinones, other than those containing more than_
_one kind of oxygen function; salts thereof:_

2922 31 00 -- Amfepramone (INN), methadone (INN) and kg. 7.5% 
normethadone (INN); salts thereof

2922 39 00 -- Other kg. 7.5% 
_- Amino-acids, other than those containing more_

_than one kind of oxygen function, and their_

_esters; salts thereof :_

2922 41 00 -- Lysine and its esters; salts thereof kg. 7.5% 
2922 42 _-- Glutamic acid and its salts :_

2922 42 10 --- Glutamic acid kg. 7.5% 
2922 42 20 --- Monosodium glutamate kg. 7.5% 
2922 42 90 --- Other kg. 7.5% 
2922 43 00 -- Anthranilic acid and its salts kg. 7.5% 
2922 44 00 -- Tilidine (INN) and its salts kg. 7.5% 
2922 49 _-- Other :_

2922 49 10 --- Amino acetic acid (glycine) kg. 7.5% 
2922 49 20 --- N-methyl taurine kg. 7.5% 
2922 49 90 --- Other kg. 7.5% 
2922 50 _- Amino-alcohol-phenols, amino-acid-phenols_ _and_

_other amino-compounds with oxygen function_ :

_--- Para-amino-salicylic_ _acid, Methyl anthranilate,_

_Procaine_ _hydrochloride,_ _Amino_ _anisic_ _acid_

_anilide,L-tyrosine (p-hydroxyphenyl amine) :_

2922 50 11 ---- Para-amino-salicylic acid kg. 7.5% 
2922 50 12 ---- Methyl anthranilate kg. 7.5% 
2922 50 13 ---- Procaine hydrochloride kg. 7.5% 
2922 50 14 ---- Amino anisic acid anilide kg. 7.5% 
2922 50 15 ---- L-tyrosine (p-hydroxyphenyl amine) kg. 7.5% 
_--- Frusemide, aminodial, N-acetyl anthranilic acid,_

_domperidone :_

2922 50 21 ---- Frusemide kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-29**

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

7.5%
2922 50 22 ---- Aminodial kg. 
2922 50 23 ---- N-acetyl anthranilic acid kg. 7.5% 
2922 50 24 ---- Domperidone kg. 7.5% 
2922 50 90 --- Other kg. 7.5% 
**2923** **QUATERNARY AMMONIUM SALTS** **AND HYDROXIDES;**

**LECITHINS AND OTHER PHOSPHOAMINOLIPIDS,**

**WHETHER OR NOT CHEMICALLY DEFINED**

2923 10 00 - Choline and its salts kg. 7.5% 
2923 20 - _Lecithins and other phosphoaminolipids :_

2923 20 10 --- Lecithins kg. 7.5% 
2923 20 90 --- Other kg. 7.5% 
2923 30 00 - Tetraethylammonium perfluorooctane sulphonate kg. 7.5% 
2923 40 00 - Didecyldimethylammoniumperfluorooctane kg. 7.5% 

kg.


2923 90 00





sulphonate
Other






**2924** **CARBOXYAMIDE-FUNCTION** **COMPOUNDS;** **AMIDE-FUNCTION**

**COMPOUNDS OF ONIC ACID**


_Acyclic amides (including acyclic carbamates)_
_and their derivatives; salts thereof :_
Meprobamate (INN)


kg.


2924 11 00



_-_

-

7.5%

7.5%


2924 12 00 -- Fluoroacetamide (ISO), monocrotophos (ISO) and kg. 7.5% 
phosphamidon (ISO)

2924 19 00 -- Other kg. 7.5% 
_-_ _Cyclic amides (including cyclic carbamates)_

_and their derivatives;_
_salts thereof :_

2924 21 _--_ _Ureines and their derivatives; salts thereof :_

2924 21 10 --- Diethyl diphenyl urea kg. 7.5% 
2924 21 20 --- Dimethyl diphenyl urea (zentralin) kg. 7.5% 
2924 21 30 --- Parachloro benzene sulphonyl urea kg. 7.5% 
2924 21 90 --- Other kg. 7.5% 
2924 23 00 -- 2-Acetamidobenzoic acid (N-acetylanthranilic

acid) and its salts kg. 7.5%             
2924 24 00 -- Ethinamate (INN) kg. 7.5% 
2924 25 00 -- Alachlor (ISO) kg. 7.5% 
2924 29 _-- Other :_

2924 29 10 --- Acetanilide kg. 7.5% 
2924 29 20 --- Aceto acetanilide kg. 7.5% 
2924 29 30 --- Aceto acetic ortho chloranilide kg. 7.5% 
2924 29 40 --- Aceto acetic para chloranilide kg. 7.5% 

2924 19 00

2924 21


-
_-_

_--_


-----

**SECTION-VI** **CHAPTER-29**

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

2924 29 50 --- Phenyl acetamide kg. 7.5% 
2924 29 60 --- Pyrazinamide (pyrazine carboxamide) kg. 7.5% 
2924 29 70 --- Pretilachlor (ISO) kg. 7.5% 
2924 29 90 --- Other kg. 7.5% 
**2925** **CARBOXYIMIDE-FUNCTION** **COMPOUNDS** **(INCLUDING**

**SACCHARIN AND ITS SALTS) AND IMINE-FUNCTION**

**COMPOUNDS**

_- Imides and their derivatives; salts thereof :_

2925 11 00 -- Saccharin and its salts kg. 7.5% 
2925 12 00 -- Glutethimide (INN) kg. 7.5% 

2925 19 00

2925 21 00


-
 
-

Other
_Imines and their derivatives; salts thereof:_
Chlordimeform (ISO)


kg.

kg.


7.5%

7.5%






2925 29 -- _Other :_

2925 29 10 --- Guanidine nitrate kg. 7.5% 
2925 29 90 --- Other kg. 7.5% 
**2926** **NITRILE-FUNCTION** **COMPOUNDS**

2926 10 00 - Acrylonitrile kg. 2.5% 
2926 20 00 - 1-Cyanoguanidine (dicyandiamide) kg. 7.5% 

2926 30 00

2926 40 00



 
 

Fenproporex (INN) and its salts; methadone (INN)
intermediate (4-cyano-2-Dimethy lamino-4, 4diphenylbutane)
Alpha-phenylacetoacetonitrile


kg.

kg.


7.5%

7.5%






2926 90 00 - Other kg. 7.5% 
**2927** **DIAZO-, AZO- OR AZOXY-COMPOUNDS**

2927 00 - _Diazo-, azo- or azoxy- compounds :_

2927 00 10 --- Para amino-azo-benzene kg. 7.5% 
2927 00 90 --- Other kg. 7.5% 
**2928** **ORGANIC** **DERIVATIVES** **OF** **HYDRAZINE** **OR** **OF**

**HYDROXYLAMINE**


2928 00

2928 00 10



 
--

_Organic derivatives of hydrazine or of_
_hydroxylamine :_
Isoniazid


kg.


7.5%





2928 00 90 --- Other kg. 7.5% 
**2929** **COMPOUNDS** **WITH** **OTHER** **NITROGEN** **FUNCTION**

2929 10 - _Isocyanates :_

2929 10 10 --- Phenyl isocyanate kg. 7.5% 
2929 10 20 --- Toluene di-isocyanate kg. 7.5% 
2929 10 90 --- Other kg. 7.5% 
2929 90 - Other kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-29**

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

2929 90 10 --- N,N-Diethylphosphoramidic dichloride kg. 7.5% 
2929 90 20 --- N,N-Diisopropylphosphoramidic dichloride kg. 7.5% 
2929 90 30 --- N,N-Dipropylphosphoramidic dichloride kg. 7.5% 
2929 90 40 --- N,N-Dimethylphosphoramidic dichloride kg. 7.5% 
2929 90 50 --- Diethyl N,N-Dimethylphosphoramidate kg. 7.5% 
2929 90 60 --- Phosphoramidic acid, diethyl, dimethylester kg. 7.5% 
2929 90 90 --- Other kg. 7.5% 
**X. — ORGANO-INORGANIC COMPOUNDS,**
**HETEROCYCLIC COMPOUNDS, NUCLEIC**
**ACIDS AND THEIR SALTS, AND SULPHONAMIDES**

**2930** **ORGANO-SULPHUR** **COMPOUNDS**
2930 10 00 **-** 2-(N,N-Dimethylamino) ethanethiol kg. 7.5% 
2930 20 _-_ _Thiocarbamates and dithiocarbamates :_
2930 20 10 --- Cartap Hydrochloride (ISO) kg. 7.5% 2930 20 90 --- Other kg. 7.5% 
2930 30 00 - Thiuram mono-, di or tetrasulphides kg. 7.5% 
2930 40 00 - Methionine kg. 7.5% 
2930 60 00 - 2-(N, N-Diethylamino)ethanethiol kg. 7.5% 
2930 70 00 - Bis(2-hydroxyethyl)sulfide (thiodiglycol (INN)) kg. 7.5% 
2930 80 00 - Aldicarb (ISO), captafol (ISO) and methamidophos kg. 7.5% 
(ISO)

2930 90 _- Other :_

2930 90 10 --- Thiourea (sulphourea) kg. 7.5% 
2930 90 20 --- Calcium salts of methionine kg. 7.5% 
2930 90 30 --- Thio sulphonic acid kg. 7.5% 
2930 90 40 --- L-cystine (alpha-amino beta-thiopropionic kg. 7.5% 
acid)-sulphur containing amino acid

2930 90 50 --- Sulphinic acid kg. 7.5% 
2930 90 60 --- Sulphoxide kg. 7.5% 
2930 90 70 --- Mercaptan kg. 7.5% 
2930 90 80 --- Allyl isothiocyanate kg. 7.5% 
--- _Other:_

2930 90 91 ---- Ethanol, 2,2'-thiobis- kg. 7.5% 2930 90 92 ---- Acephate (ISO) kg. 7.5% 
2930 90 93 ---- Di-Methyl Amino ethanethiol Hydrochloride kg. 7.5% 
2930 90 95 ---- Di-ethyl Amino ethanethiol hydrochloride kg. 7.5% 
2930 90 96 ---- O-Ethyl S-phenyl ethylphosphonothiolothionate kg. 7.5% 
(fonofos)

2930 90 97 ---- Phosphorothioic acid, S[2-(diethyl amino) ethyl] O, kg. 7.5% 
O-Diethyl ester

2930 90 98 ---- Dichloro diphenyl sulphone kg. 7.5% 
2930 90 99 ---- _Other_ kg. 7.5% 
**2931** **OTHER** **ORGANO-INORGANIC** **COMPOUNDS**


-----

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

2931 10 - Tetramethyl lead and tetraethyl lead:

2931 10 10 --- Tetramethyl lead kg. 7.5% 
2931 10 90 --- Tetraethyl lead kg. 7.5% 
2931 20 00 - Tributyltin compounds kg. 7.5% 
_- Non-halogenated organo-phosphorous derivatives:_

2931 41 00 -- Dimethyl methylphosphonate kg. 7.5% 
2931 42 00 -- Dimethyl propylphosphonate kg. 7.5% 
2931 43 00 -- Diethyl ethylphosphonate kg. 7.5% 
2931 44 00 -- Methylphosphonic acid kg. 7.5% 

2931 45 00 -- Salt of methylphosphonic acid and kg. 7.5% 
(aminoiminomethyl) urea (1 : 1)

2931 46 00 -- 2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane kg. 7.5% 
2,4,6-trioxide

2931 47 00 -- (5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan- kg. 7.5% 
5-yl) methyl methyl methylphosphonate

2931 48 00 -- 3,9-Dimethyl-2,4,8,10-tetraoxa-3,9- diphosphaspiro kg. 7.5% 
[5.5] undecane 3,9-dioxide

2931 49 -- Other

2931 49 10 --- Sodium 3-(trihydroxysilyl) propyl kg. 7.5% 
methylphosphonate

2931 49 20 --- Bis[(5-ethyl-2-methyl-2-oxido-1,3,2- kg. 7.5% 
dioxaphosphinan-5-yl)methyl] methylphosphonate

2931 49 30 --- Glyphosate (ISO) kg. 7.5% 
2931 4990 --- Other kg. 7.5% 
              - _Halogenated organo-phosphorous derivatives:_

2931 5100 -- Methylphosphonic dichloride kg. 7.5% 
2931 52 00 -- Propylphosphonic dichloride kg. 7.5% 
2931 53 00 -- O-(3-chloropropyl) O-[4-nitro-3-(trifluoromethyl) kg. 7.5% 
phenyl] methylphosphonothionate

2931 54 00 -- Trichlorfon (ISO) kg. 7.5% 
2931 59 00 -- Other kg. 7.5% 
2931 90 - _Other:_

--- _Organo-arsenic compounds:_

2931 90 11 ---- Methylarsonic acid and its salt kg. 7.5% 
2931 90 12 ---- Cacodylic acid and its salt kg. 7.5% 
2931 90 13 ---- p-Aminophenylarsonic acid and its salt kg. 7.5% 
2931 90 14 ---- Amino-hydroxyphenylarsonic acids, their formyl kg. 7.5% 
and acetyl derivatives and their salts

2931 90 15 ---- Arsenobenzene and its derivatives kg. 7.5% 
2931 90 19 ---- Other kg. 7.5% 
2931 90 20 --- Organo-silicon compounds kg. 7.5% 
2931 90 30 --- o-Iodosobenzoic acid kg. 7.5% 
2931 90 90 --- Other kg. 7.5% 
**2932** **HETEROCYCLIC** **COMPOUNDS** **WITH** **OXYGEN** **HETERO-**

**ATOM (S) ONLY**

_- Compounds containing an unfused furan ring_

_(whether or not hydrogenated) in the structure_ **_:_**

2932 11 00 -- Tetrahydrofuran kg. 7.5% 
2932 12 00 -- 2-Furaldehyde (furfuraldehyde) kg. 7.5% 
2932 13 00 -- Furfuryl alcohol and tetrahydrofurfuryl alcohol kg. 7.5% 
2932 14 00 -- Sucralose kg. 7.5% 

-----

2932 20 10 --- Coumarin, methylcoumarins and ethylcoumarins Kg. 7.5% 
2932 20 20 --- Phenolphthalein Kg. 7.5% 
2932 20 90 --- Other Kg. 7.5% 
              - _Other :_

2932 91 00 -- Isosafrole kg. 7.5% 
2932 92 00 -- 1-(1,3-Benzodioxol-5-yl) propan-2-one kg. 7.5% 
2932 93 00 -- Piperonal kg. 7.5% 
2932 94 00 -- Safrole kg. 7.5% 
2932 95 00 -- Tetrahydrocannabinols (all isomers) kg. 7.5% 
2932 96 00 -- Carbofuran (ISO) kg. 7.5% 
2932 99 -- Other:

2932 99 10 --- Cineole kg. 7.5% 2932 99 20 --- Emamectin Benzoate (ISO) kg. 7.5% 
2932 99 90 --- Other kg. 7.5% 
**2933** **HETEROCYCLIC COMPOUNDS** **WITH** **NITROGEN**

**HETERO-ATOM(S) ONLY**

_- Compounds containing an unfused pyrazole ring_

_(whether or not hydrogenated) in the structure :_

2933 11 00 -- Phenazone (antipyrin) and its derivates kg. 7.5% 
2933 19 -- _Other :_

2933 19 10 --- 3-carboxy (para sulpho-phenyl)-5- pyrazolone kg. 7.5% 
2933 19 20 --- 1 (2,5- dichloro-4-sulpho phenyl)-3-methyl- kg. 7.5% 
5-pyrazolone

2933 19 30 --- 3-methyl-1(4-sulpho-O-toluyl-5-pyrazolone) kg. 7.5% 
2933 19 40 --- Phenylmethylpyrazolone kg. 7.5% 
2933 19 50 --- 1-phenyl-5-pyrazolone-3-carboxylic acid ethylester kg. 7.5% 
2933 19 60 --- 1-(m-sulphophenyl)-3-pyrazolone kg. 7.5% 
2933 19 70 --- Analgin kg. 7.5% 
2933 19 80 --- Oxyphenbutazone kg. 7.5% 
--- Other:

2933 19 91 ---- Fluoro-3-(difluoromethyl)-1-methyl-1h-pyrazole-4- kg. 7.5% 
carbonyl fluoride

2933 19 99 ---- Other kg. 7.5% 
_- Compounds containing an unfused imidazole_

_ring (whether or not hydrogenated) in the_

_structure :_

2933 21 00 -- Hydantoin and its derivatives kg. 7.5% 
2933 29 -- _Other :_

2933 29 10 --- Tinidazole kg. 7.5% 
2933 29 20 --- Metronidazole, metronidiazole benzoate kg. 7.5% 
2933 29 30 --- Mebendazole kg. 7.5% 
2933 29 40 --- Dimetridazole kg. 7.5% 
2933 29 50 --- Albendazole kg. 7.5% 2933 29 60 --- Imidacloprid (ISO) kg. 7.5% 
2933 29 90 --- Other kg. 7.5% 
_- Compounds containg an unfused pyridine ring_

_(whether or not hydrogenated) in the structure :_

2933 31 00 -- Pyridine and its salts kg. 7.5% 
2933 32 00 -- Piperidine and its salts kg. 7.5% 

-----

_difenoxin (INN), diphenoxylate (INN), dipipanone_

(INN), fentanyl (INN), ketobemidone (INN),

_methylphenidate (INN), pentazocine (INN), pethidine_

(INN), pethidine (INN) intermediate A,

_phencyclidine (INN)(PCP), phenoperidine (INN),_

_pipradrol (INN), piritramide (INN), propiram (INN)_

_remifentanil (INN) and trimeperidine (INN); salts_

_thereof:_

--- _Alfentanil (INN), anileridine (INN), bezitramide_

(INN), bromazepam (INN), carfentanil (INN),

_difenoxin (INN), diphenoxylate (INN), dipipanone_

(INN); salts thereof:

2933 33 11 ---- Alfentanil (INN) and its salt kg. 7.5% 
2933 33 12 ---- Anileridine (INN) and its salt kg. 7.5% 
2933 33 13 ---- Bezitramide (INN) and its salt kg. 7.5% 
2933 33 14 ---- Bromazepam (INN) and its salt kg. 7.5% 
2933 33 15 ---- Carfentanil (INN) and its salt kg. 7.5% 
2933 33 16 ---- Difenoxin (INN) and its salt kg. 7.5% 
2933 33 17 ---- Diphenoxylate (INN) and its salt kg. 7.5% 
2933 33 18 ---- Dipipanone (INN) and its salt kg. 7.5% 
--- _Fentanyl (INN), ketobemidone (INN),_

_methylphenidate (INN), pentazocine (INN), pethidine_

(INN), pethidine (INN) intermediate A,

_phencyclidine (INN) (PCP), phenoperidine (INN);_

_salts thereof_

2933 33 21 ---- Fentanyl (INN) and its salt kg. 7.5% 
2933 33 22 ---- Ketobemidone (INN) and its salt kg. 7.5% 
2933 33 23 ---- Methylphenidate (INN) and its salt kg. 7.5% 
2933 33 24 ---- Pentazocine (INN) and its salt kg. 7.5% 
2933 33 25 ---- Pethidine (INN) and its salt kg. 7.5% 
2933 33 26 ---- Pethidine (INN) intermediate A and its salt kg. 7.5% 2933 33 27 ---- Phencyclidine (INN) (PCP) and its salt kg. 7.5% 2933 33 28 ---- Phenoperidine (INN) and its salt kg. 7.5% 
--- _Pipradrol (INN), piritramide (INN), propiram_

(INN), _remifentanil (INN) and trimeperidine (INN);_

_salts thereof:_

2933 33 31 ---- kg. 7.5% 
Pipradrol (INN) and its salt

2933 33 32 ---- kg. 7.5% 
Piritramide (INN) and its salt

2933 33 33 ---- kg. 7.5% 
Propiram (INN) and its salt

2933 33 34 ---- kg. 7.5% 
Remifentanil (INN) and its salt

2933 33 35 ---- kg. 7.5% 
Trimeperidine (INN) and its salt

2933 34 00 -- kg. 7.5% 
Other fentanyls and their derivatives

2933 35 00 -- kg. 7.5% 
3-Quinuclidinol

2933 36 00 -- kg. 7.5% 
4-Anilino-N-phenethylpiperidine (ANPP)

2933 37 00 -- kg. 7.5% 
N-Phenethy l-4-piperidone (NPP)

2933 39 _-- Other :_

_--- Derivatives of pyridine :_

2933 39 11 ---- Amino pyridine kg. 7.5% 
2933 39 12 ---- Alpha picoline (2-methyl pyridine) kg. 7.5% 
2933 39 13 ---- Gamma picoline (4-methyl pyridine) kg. 7.5% 
2933 39 14 ---- Chloropheniramine maleate kg. 7.5% 
2933 39 15 ---- Diphenoxylate hydrochloride kg. 7.5% 
2933 39 16 ---- Beta picoline (3-methyl pyridine) kg. 7.5% 2933 39 17 ---- Chlorantraniliprole (ISO) kg. 7.5% 
2933 39 18 Lutidine(Dimethyl Pyridine) kg 7 5%


-----

p y y p p y g

1- azabicyclo-azabicyclo [2.2.2.] oct-3-yl ester

2933 39 90 --- Other kg. 7.5% 
_- Compounds containing in the structure a_

_quinoline or isoquinoline ring-system (whether_

_or not hydrogenated), not further fused :_

2933 41 00 -- Levorphanol (INN) and its salts kg. 7.5% 
2933 49 00 -- Other kg. 7.5% 
_- Compounds containing a pyrimidine ring_

_(whether or not hydrogenated) or piperazine_

_ring in the structure :_

2933 52 00 -- Malonylurea (barbituric acid) and its salts kg. 7.5% 
2933 53 00 -- Allobarbital (INN), amobarbital (INN), barbital kg. 7.5% 
(INN), butalbital (INN), butobarbital (INN),

cyclobarbital (INN), methylphenobarbital (INN),

pentobarbital (INN), secbutabarbital (INN),

phenobarbital (INN), ] secobarbital (INN), and

vinylbital (INN); salts thereof

2933 54 00 -- Other derivatives of malonylurea (barbituric acid); kg. 7.5% 
salts thereof

2933 55 00 -- Loprazolam (INN), mecloqualone (INN), kg. 7.5% 
methaqualone (INN) and zipeprol (INN); salts
thereof

2933 59 _-- Other :_

2933 59 10 --- Aminophylline(cordophylin) kg. 10% 
2933 59 20 --- Trimethoprim kg. 10% 
2933 59 30 --- Diethyl carbamazine citrate kg. 10% 
2933 59 40 --- 1-Amino-4-Methyl piperazine kg. 10% 2933 59 50 --- Bispyribac-sodium (ISO) kg. 10% 
2933 59 90 --- Other kg. 10% 
_- Compounds containing an unfused triazine ring_

_(whether or not hydrogenated) in the structure :_

2933 61 00 -- Melamine kg. 7.5% 
2933 69 _-- Other :_

2933 69 10 --- Cyanuric acid and its salts kg. 7.5% 
2933 69 20 --- 4-[4,6-bis(2,4-dimethylphenyl)-1,3,5- kg. 7.5% 

2933 69 30


--

triazine-2-yl]-1,3-benzenediol
Tris(2-hydroxyethyl) isocyanurate


kg.


7.5%





2933 69 40 --- Ethylhexyltriazone kg. 7.5% 

2933 69 50 --- 2,4,6-tri(2,4-dyhydroxyl-3-methylphenyl)-1,3,5
triazine

2933 69 90 --- Other

_-_ _Lactams :_

2933 71 00 -- 6-Hexanelactam (epsilon-caprolactam)


kg.

kg.


kg. 7.5% 

7.5%

5%



  
12.5%


2933 72 00 -- Clobazam (INN) and methyprylon (INN) kg. 7.5% 
2933 79 -- Other lactams :

2933 79 10 --- N-methyl-2-pyrrolidone kg. 7.5% 
2933 79 20 --- N-ethyl-2-pyrrolidone kg. 7.5% 

2933 79 90

2933 91 00


--
_-_

-

Other
_Other :_
Alprazolam (INN), camazepam (INN)


kg.

kg.


7.5%

7.5%






-----

p, p ( ), p ( ),

estazolam (INN), ethyl loflazepate (INN),

fludiazepam (INN), flunitrzepam (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

2933 92 00 -- Azinphos-methyl (ISO) kg. 7.5% 
2933 99 -- Other:

2933 99 10 --- Imidazo pyridine methyl amine kg. 7.5% 2933 99 20 --- Carbendazim (ISO) kg. 7.5% 
2933 99 90 --- Other kg. 7.5% 
**2934** **NUCLEIC ACIDS AND THEIR SALTS; WHETHER OR NOT**
**CHEMICALLY** **DEFINED;** **OTHER** **HETEROCYCLIC**

**COMPOUNDS**

2934 10 00 - Compounds containing an unfused thiazole ring kg. 7.5% 

(whether or not hydrogenated) in the structure

2934 20 00 - Compounds containing in the structure a

benzothiazole ring-system (whether or not

hydrogenated) not further fused

2934 30 00 - Compounds containing in the structure a

phenothiazine ring-system (whether or not

hydrogenated) not further fused


kg.


7.5%





kg. 7.5% 


             - _Other :_

2934 91 00 -- Aminorex (INN), brotizolam (INN), clotiazepam kg. 7.5% 
(INN), cloxazolam (INN), dextromoramide

(INN), haloxazolam (INN), ketazolam (INN),

mesocarb (INN), oxazolam (INN), pemoline

(INN), phendimetrazine (INN), phenmetrazine

(INN) and sufentanil (INN); salts thereof

2934 92 00 -- Other fentanyls and their derivatives kg. 7.5% 2934 99 -- Other:

2934 99 10 --- Chloro thiophene-2-carboxylic acid kg. 7.5% 
2934 99 20 --- Morpholine kg. 7.5% 2934 99 30 --- Buprofezin (ISO) kg. 7.5% 
2934 99 90 --- Other kg. 7.5% 
**2935** **SULPHONAMIDES**

2935 10 00 - N-Methylperfluorooctane sulphonamide kg. 7.5% 
2935 20 00 - N-Ethylperfluorooctane sulphonamide kg. 7.5% 
2935 30 00 - N-Ethyl-N-(2-hydroxyethyl) perfluorooctane kg. 7.5% 

sulphonamide

2935 40 00 - N-(2-Hydroxyethyl)-N-methylperfluorooctane

sulphonamide

2935 50 **_-_** _Other perfluorooctane sulphonamides :_
2935 50 10 --- Flubendiamide (ISO)
2935 50 90 --- Other

2935 90 - _Other:_


7.5%

7.5%
7.5%

7.5%







_Sulphamethoxazole, sulphafurazole, sulphadiazine,_
_sulphadimidine, sulphacetamide:_
Sulphamethoxazole


kg.

kg.
kg.

kg.


2935 90 11


--
---

2935 90 12 S l h f l k 7 5%


-----

kg.


2935 90 21


---

p ypy, p,

sulphamoxole, sulphamide:
Sulphamethoxypyridarine


7.5%





2935 90 22 ---- Sulphamethiazole kg. 7.5% 
2935 90 23 ---- Sulphamoxole kg. 7.5% 
2935 90 24 ---- Sulphamide kg. 7.5% 
2935 90 90 --- Other kg. 7.5% 
**XI.** **—PROVITAMINS,** **VITAMINS** **AND**

**2936** **HORMONESPROVITAMINS AND VITAMINS, NATURAL**

**OR REPRODUCED BY SYNTHESIS (INCLUDING NATURAL**
**CONCENTRATES), DERIVATIVES THEREOF USED**

**PRIMARILY** **AS** **VITAMINS,** **AND** **INTERMIXTURES** **OF** **THE**

**FOREGOING, WHETHER OR NOT IN ANY SOLVENT**

_- Vitamins and their derivatives, unmixed_ _:_

2936 21 00 -- Vitamin A and their derivatives kg. 7.5% 10%

2936 22 _-- Vitamin B and its derivatives :_

2936 22 10 --- Vitamin B1 [Thiamine (INN), aneurine] and its salts kg. 7.5% 10%

2936 22 90 --- Other kg. 7.5% 10%

2936 23 _-- Vitamin B2 and its derivatives :_

2936 23 10 --- Vitamin B2 [Riboflavin(INN), lactoflavin] and its salts kg. 7.5% 10%

2936 23 90 --- Other kg. 7.5% 10%

2936 24 00 -- D- or DL-Pantothenic acid (Vitamin B5) and its kg. 7.5% 10%

derivatives1

2936 25 00 -- Vitamin B6 and its derivatives kg. 7.5% 10%

2936 26 _-- Vitamin B12 and its derivatives :_

2936 26 10 --- Vitamin B12 (Cyanocobalamin (INN)) kg. 7.5% 10%

2936 26 90 --- Other kg. 7.5% 10%

2936 27 00 -- Vitamin C (Ascorbic acid) and its derivatives kg. 7.5% 10%

2936 28 00 -- Vitamin E and its derivatives kg. 7.5% 10%

2936 29 _-- Other vitamins and their derivatives :_

2936 29 10 --- Folic acid (Vitamin B9) kg. 7.5% 10%

2936 29 20 --- Nicotinic acid and nicotinamide (niacinamide kg. 7.5% 10%

or niacine)

2936 29 30 --- Vitamin K (menaphthonum BP) kg. 7.5% 10%

2936 29 40 --- Vitamin D kg. 7.5% 10%

2936 29 50 --- Vitamin H (Biotin) kg. 7.5% 10%

2936 29 90 --- Other kg. 7.5% 10%

2936 90 00 - Other, including natural concentrates kg. 7.5% 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 hormones and_

_glycoprotein_ _hormones,_ _their_ _dervatives_ _and_

_structural analogues :_

2937 11 00 -- Somatotropin, its derivatives and structural analogues kg. 7.5% 10%

2937 12 00 -- Insulin and its salts kg. 7.5% 10%

2937 19 00 -- Other kg. 7.5% 10%

_- Steroidal hormones, their derivatives and_

_structural analogues :_

2937 21 00 -- Cortisone, hydrocortisone, prednisone (dehydro- kg. 7.5% 10%

cortisone) and prednisolone (dehydrohydrocortisone)

2937 22 00 -- Halogenated derivatives of corticosteroidal harmones kg. 7.5% 10%

2937 23 00 O t d t k 7 5% 10%


-----

**SECTION-VI** **CHAPTER-29**

2937 29 00 -- Other kg. 7.5% 10%

2937 50 00 - Prostaglandins,thromboxanes, leukotrienes, their kg. 7.5% 10%

derivatives and structural analogues

2937 90 - Other:

--- Catecholamine hormones,their derivatives and

structural analogues:

2937 90 11 ---- Epinethrine kg. 7.5% 10%

2937 90 19 ---- Other kg. 7.5% 10%

2937 90 20 --- Amino-acid derivatives kg. 7.5% 10%

2937 90 90 --- Other kg. 7.5% 10%

**XII. –GLYCOSIDES AND VEGETABLE 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**

2938 10 00 - Rutoside (rutin) and its derivatives kg. 7.5% 
2938 90 _- Other :_

2938 90 10 --- Digoxin kg. 7.5% 
2938 90 20 --- Digitalis glycosides kg. 7.5% 
2938 90 90 --- Other kg. 7.5% 
**2939** **ALKALOIDS, NATURAL OR REPRODUCED**
**BY SYNTHESIS, AND THEIR SALTS, ETHERS,**
**ESTERS AND OTHER DERIVATIVES**

_- Alkaloids of opium and their derivatives;_ salts thereof :

2939 11 00 -- Concentrates of poppy straw; buprenorphine (INN), kg. 7.5% 
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

2939 19 00 -- Other kg. 7.5% 
2939 20 - Alkaloid of cinchona and their derivatives; salts

thereof :

2939 20 10 --- Quinine alkaloids kg. 7.5% 
2939 20 20 --- Quinine hydrochloride kg. 7.5% 
2939 20 30 --- Quinine sulphate kg. 7.5% 
2939 20 40 --- Chloroquine phosphate kg. 7.5% 
2939 20 90 --- Other kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-29**

2939 30 00 - Caffeine and its salts kg. 7.5% 10%

_-_ _Alkaloids of ephedra and their_

_derivatives;salts thereof:_

2939 41 00 _--_ Ephedrine and its salts kg. 7.5% 10%

2939 42 00 -- Pseudoephedrine (INN) and its salts kg. 7.5% 10%

2939 43 00 -- Cathine (INN) and its salts kg. 7.5% 10%


2939 44 00
2939 45 00

2939 49 00

2939 51 00

2939 59 00

2939 61


--
-
_-_

-
-
_-_

_--_


Norephedrine and its salts
Levometamfetamine, metamfetamine (INN),
metamfetamine racemate and their salts

Other
_Theophylline and aminophylline(theophylline-_
_ethylenediamine) and their derivatives; salts_
_thereof :_
Fenetylline (INN) and its salts

Other
_Alkaloids of rye ergot and their derivatives;_
_salts thereof :_
_Ergometrine (INN) and its salts :_


kg.
kg.

kg.

kg.


7.5%
7.5%

7.5%

7.5%



  
10%

10%

10%


kg. 7.5% 10%


2939 61 10 --- Ergometrine (INN) kg. 7.5% 
2939 61 90 --- Other kg. 7.5% 
2939 62 _-- Ergotamine (INN) and its salts :_

2939 62 10 --- Ergotamine tartrate kg. 7.5% 
2939 62 90 --- Other kg. 7.5% 
2939 63 00 -- Lysergic acid and its salts kg. 7.5% 

2939 69 00

2939 72 00


2939 69 00 -- Other kg. 7.5% 
_-_ _Other, of vegetal origin:_

2939 72 00 -- Cocaine, ecgonine; salts, esters and other derivatives kg. 7.5% 
thereof

2939 79 00 -- Other kg. 7.5% 
2939 80 00 - Other kg. 7.5% 

-
_-_

-

7.5%

7.5%

7.5%



**-**

10%

10%


**2940 00 00**


**XIII. –OTHER ORGANIC COMPOUNDS**
**SUGARS,** **CHEMICALLY** **PURE, OTHER** **THAN** **SUCROSE,**

**LACTOSE,** **MALTOSE,** **GLUCOSE AND FRUCTOSE;** **SUGAR**

**ETHERS,** **SUGAR ACETALS AND SUGAR ESTERS AND**

**THEIR SALTS, OTHER THAN PRODUCTS OF HEADINGS**
**2937, 2938** **OR** **2939**


**2941** **ANTIBIOTICS**


2941 10

2941 10 10

2941 10 20



_-_

--
--

_Penicillins and their derivative with a penicillanic_
_acid structure; salts thereof :_
Penicillins and its salts ( e.g. procaine penicillin,

penicillin G-potassium)
Ampicilline and its salts


kg.

kg.

kg.


-----

**SECTION-VI** **CHAPTER-29**

2941 10 30 --- Amoxycilline and its salts kg. 7.5% 10%

2941 10 40 --- Cioxacilline and its salts kg. 7.5% 10%

2941 10 50 --- 6-APA kg. 7.5% 10%

2941 10 90 --- Other kg. 7.5% 10%

2941 20 _- Streptomycins and their derivatives; salts thereof :_

2941 20 10 --- Streptomycin kg. 7.5% 10%

2941 20 90 --- Other kg. 7.5% 10%

2941 30 _- Tetracyclines and their derivatives, salts thereof :_

2941 30 10 --- Doxycycline and its salts kg. 7.5% 10%

2941 30 20 --- Tetracycline/oxytetra-cycline and their salts kg. 7.5% 10%

2941 30 90 --- Other kg. 7.5% 10%

2941 40 00 - Chloramphenicol and its derivatives; salts thereof kg. 7.5% 10%

2941 50 00 - Erythromycin and its derivatives; salts thereof kg. 7.5% 10%


2941 90

2941 90 11



_-_

_---_

---

_Other :_
_Rifampicin and its salts :_
Rifampicin


kg.


7.5%


10%


2941 90 12 ---- 3 Formyl Rifa S V(Rifa int) kg. 7.5% 10%

2941 90 13 ---- Rifa S or Rifa S Sodium (Rifaint) kg. 7.5% 10%

2941 90 14 ---- 1-Amino-4-Methyl piperazine (Rifaint) kg. 7.5% 10%

2941 90 19 ---- Other kg. 7.5% 10%

2941 90 20 --- Cephalexin and its salts kg. 7.5% 10%

2941 90 30 --- Ciprofloxacine and its salts kg. 7.5% 10%

2941 90 40 --- Gentamycin and its salts kg. 7.5% 10%

2941 90 50 --- Neomycin kg. 7.5% 10%

2941 90 60 --- Norfloxacin and its salts kg. 7.5% 10%

2941 90 90 --- Other kg. 7.5% 10%

**2942** **OTHER** **ORGANIC** **COMPOUNDS**


2942 00

2942 00 11



_-_

_---_

---

_Other organic compounds :_
_Cefadroxil and its salts, ibuprofane, nifedipine,_
_ranitidine, danes salt of D(-) phenyl glycine, D(-_
_) para hydroxy dane’s salts :_
Cefadroxil and its salts


kg.


7.5%





2942 00 12 ---- Ibuprofane kg. 7.5% 
2942 00 13 ---- Nifedipine kg. 7.5% 
2942 00 14 ---- Ranitidine kg. 7.5% 
2942 00 15 ---- Danes salt of D(-) phenyl glycine kg. 7.5% 

kg.

kg.


2942 00 16

2942 00 21


---
_---_

---

D(-) para hydroxy dane‗s salts
_Timolo maleate, terbutoline sulphate, D(-_
_)phenyl glycin chloride HCL (DPGCH),_
_imipramine HCl, amitryptyline HCl,_
_cysteanune HCl, atenolol, propronalol :_
Timolo maleate


7.5%

7.5%






2942 00 22 ---- Terbutoline sulphate kg. 7.5% 
2942 00 23 ---- D(-) phenyl glycin chloride HCL (DPGCH) kg. 7.5% 
2942 00 24 ---- Imipramine HCl kg. 7.5% 
2942 00 25 ---- Amitryptyline HCl kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-29**

2942 00 26 ---- Cysteanune HCl kg. 7.5% 
2942 00 27 ---- Atenolol, propronalol kg. 7.5% 
_--- Diloxanide furoate, cimetidine, oxyclozanide,_

_famotidine :_

2942 00 31 ---- Diloxanide furoate kg. 7.5% 
2942 00 32 ---- Cimetidine kg. 7.5% 
2942 00 33 ---- Oxyclozanide kg. 7.5% 
2942 00 34 ---- Famotidine kg. 7.5% 
2942 00 90 --- Other kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-30**

**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);

(b) products, such as tablets, chewing gum or patches (transdermal systems), containing

nicotine and intended to assist tobacco use cessation (heading 2404);

(c) plasters specially calcined or finely ground for use in dentistry (heading 2520);

(d) aqueous distillates or aqueous solutions of essential oil, suitable for medicinal uses (heading

3301);

(e) preparations of headings 3303 to 3307, even if they have therapeutic or prophylactic properties;

(f) soap or other products of heading 3401 containing added medicaments;

(g) preparations with a basis of plaster for use in dentistry (heading 3407);

(h) blood albumin not prepared for therapeutic or prophylactic uses (heading 3502); or

(ij) diagnostic reagents of heading 3822.

2. For the purposes of heading 3002, the expression ―immunological products‖ applies to peptides and

proteins (other than goods of heading 2937) which are directly involved in the regulation of immunological
processes, such as monoclonal antibodies (MAB), antibody fragments, antibody conjugates and antibody
fragment conjugates, interleukins, interferons (IFN), chemokines and certain tumor necrosis factors (TNF),
growth factors (GF), hematopoietins and colony stimulating factors (CSF).;

3. For the purposes of headings 3003 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

(3) simple vegetable extracts of heading 1302, merelystandardised 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 mixture 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 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 sterile surgical or dental adhesion barriers,


-----

**SECTION-VI** **CHAPTER-30**

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) placebos and blinded (or double-blinded) clinical trial kits for use in recognized clinical

trials, put up in measured doses, even if they might contain active medicaments;

(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.

(k) appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut

to shape and their adhesive wafers or faceplates.

**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;

(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: amodi
aquine (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** **Prefer-**

**ential**

**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;**


-----

**SECTION-VI** **CHAPTER-30**

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

**OTHER HUMAN OR ANIMAL** **SUBSTANCES PREPARED**


**FOR THERAPEUTIC OR PROPHYLACTIC USES,**

**ELSEWHERE SPECIFIED OR INCLUDED**

3001 20 - _Extracts of glands or other organs or of_


**NOT**


kg.


3001 20 10


--

_their secretions :_
Liquid extracts of liver


10%


10%


3001 20 20 --- Liver extracts, dry kg. 10% 10%

3001 20 30 --- Snake venom kg. 10% 10%

3001 20 90 --- Other kg. 10% 10%

3001 90 - _Other :_

3001 90 10 --- Of human origin kg. 10% 10%

--- _Other :_

3001 90 91 ---- Heparin and its salts kg. 10% 10%

3001 90 99 ---- Other kg. 10% 10%

**3002** **HUMAN** **BLOOD;** **ANIMAL** **BLOOD** **PREPARED**

**FORTHERAPEUTIC,** **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** **OTHER** **SIMILAR** **PRODUCTS;** **CELL** **CULTURES,**

**WHETHER OR NOT MODIFIED**

_- Antisera, other blood fractions and products,_

_immunological whether or not modified or obtained_

_by biotechnologicalprocesses:_

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%

3002 12 90 --- Other kg. 10% 10%

3002 13 00 -- Immunological products, unmixed, not put up in kg. 10% 10%

measured doses or in forms or packings for


10%


10%


3002 14 00


-

retail sale
Immunological products, mixed, not put up in

measured doses or in forms or packings for retail
sale


kg.


-----

**SECTION-VI** **CHAPTER-30**

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


3002 15 00 -
             

Immunological products, put up in measured
doses or in forms or packings for retail sale
_Vaccines, toxins, cultures of micro-organisms_
(excluding yeasts) and similar products:


kg. 10% 10%


3002 41 -- _Vaccines for human medicine:_

--- _Single vaccines for:_

3002 41 11 ---- Cholera and typhoid


kg.


10%


10%


3002 41 12 ---- Hepatitis kg. 10% 10%

3002 41 13 ---- Tetanus kg. 10% 10%

3002 41 14 ---- Polio kg. 10% 10%

3002 41 15 ---- Tuberculosis kg. 10% 10%

3002 41 16 ---- Rabies kg. 10% 10%

3002 41 17 ---- Japanese encephalitis kg. 10% 10%

3002 41 18 ---- Whopping cough (pertusis) kg. 10% 10%


3002 41 19

3002 41 21


---
--
---

Other
_Mixed vaccines for:_
Diphtheria, pertusis and tetanus (DPT)


kg.

kg.


10%

10%


10%

10%


3002 41 22 ---- Diphtheria and tetanus (DT) kg. 10% 10%

3002 41 23 ---- Measles, mumps and rubella (MMR) kg. 10% 10%

3002 41 24 ---- Typhoid-paratyphoid (TAB) kg. 10% 10%

3002 41 25 ---- Typhoid- paratyphoid-cholera (TABC) kg. 10% 10%

3002 41 29 ---- Other kg. 10% 10%

3002 42 00 -- Vaccines for veterinary medicine kg. 10% 10%

3002 49 -- _Other:_
3002 49 10 --- Cultures of micro-organisms (excluding yeast) kg. 10% 10%

3002 49 20 --- Toxins kg. 10% 10%

3002 49 90 --- Other kg. 10% 10%


_Cell cultures, whether or not modified:_
Cell therapy products


kg.


3002 51 00



### 
-

10%


10%


3002 59 00 -- Other kg. 10% 10%

3002 90 - Other: kg. 10% 10%

3002 90 10 --- Human blood kg. 10% 10%

3002 90 20 --- Animal blood prepared for therapeutic, kg. 10% 10%

prophylactic or diagnostic uses

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**


3003 10 00 - Containing penicillins or derivatives thereof,

with a penicillanic acid structure, or

streptomycins or their derivatives


kg. 10% 10%


-----

**SECTION-VI** **CHAPTER-30**

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


3003 20 00

3003 31 00



 
_-_

-

Other, containing antibiotics
_Other, containing hormones or other_
_of heading 2937:_
Containing insulin


10%

10%


10%

10%


_products_


kg.

kg.


3003 39 00 -- Other kg. 10% 10%


_Other, containing alkaloids or derivatives_
_thereof:_
Containing ephedrine or its salts


kg.


3003 41 00



_-_

-

10%


10%


3003 42 00 -- Containing pseudoephedrine (INN) or its salts kg. 10% 10%

3003 43 00 -- Containing norephedrine or its salts kg. 10% 10%

3003 49 00 -- Other kg. 10% 10%


3003 60 00

3003 90

3003 90 11



  
  
_---_

---

Other, containing antimalarial active principles
described in Sub-heading Note 2 to this Chapter
_Other :_

_Ayurvedic, Unani, Siddha, Homoeopathic_
_or Bio-chemic systems medicaments :_
Of Ayurvedic system


kg. 10% 10%


kg.


10%


10%


3003 90 12 ---- Of Unani system kg. 10% 10%

3003 90 13 ---- Of Siddha system kg. 10% 10%

3003 90 14 ---- Of Homoeopathic system kg. 10% 10%


3003 90 15

3003 90 21

3003 90 22

3003 90 31

3003 90 32

3003 90 33


---
--
---
---
**---**

---
---
---

Of Bio-chemic system
_Menthol crystals and milk of magnesia :_
Menthol crystals

Milk of magnesia
_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 :_
Bovine albumin and drugs of animal origin

Merbromine national formulary XII
(mercurochrome)
Calcium sennoside


kg.

kg.

kg.

kg.

kg.

kg.


10%

10%

10%

10%

10%

10%


10%

10%

10%

10%

10%

10%


3003 90 34 ---- Anaesthetic agents used in human or veterinary

medicine or surgery kg. 10% 10%

3003 90 35 ---- Aluminium hydroxide gel kg. 10% 10%

3003 90 36 ---- Ketamine kg 10% 10%

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**


-----

**SECTION-VI** **CHAPTER-30**

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

**(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_ _:_

3004 10 10 --- Penicillins kg. 10% 10%

3004 10 20 --- Ampicillin kg. 10% 10%

3004 10 30 --- Amoxycillin kg. 10% 10%

3004 10 40 --- Becampicillin kg. 10% 10%

3004 10 50 --- Cloxacillin kg. 10% 10%

3004 10 60 --- Ampicillin and cloxacillin combinations kg. 10% 10%

3004 10 70 --- Streptomycin kg. 10% 10%

3004 10 90 --- Other kg. 10% 10%

3004 20 -- _Other Containing antibiotics :_

--- _Cephalosporins_ _and their_ _derivatives_ _:_

3004 20 11 ---- Cefazolin kg. 10% 10%

3004 20 12 ---- Cephalexin kg. 10% 10%

3004 20 13 ---- Ciprofloxacin kg. 10% 10%

3004 20 14 ---- Cefoxitin kg. 10% 10%

3004 20 19 ---- Other kg. 10% 10%

3004 20 20 --- Sulfonamides and cotrimoxazole kg. 10% 10%

--- _Fluoroquinolones :_

3004 20 31 ---- Norfloxacin kg. 10% 10%

3004 20 32 ---- Nalidixic acid kg. 10% 10%

3004 20 33 ---- Ciprofloxacin kg. 10% 10%

3004 20 34 ---- Ofloxacin kg. 10% 10%

3004 20 39 ---- Other kg. 10% 10%

_--- Tetracyclines :_

3004 20 41 ---- Chlortetracycline kg. 10% 10%

3004 20 42 ---- Oxytetracycline kg. 10% 10%

3004 20 49 ---- Other kg. 10% 10%

3004 20 50 --- Chloramphenicol kg. 10% 10%

--- _Macrolide :_

3004 20 61 ---- Erythromycin kg. 10% 10%

3004 20 62 ---- Roxithromycin kg. 10% 10%

3004 20 63 ---- Clarithromycin kg. 10% 10%

3004 20 64 ---- Azithromycin kg. 10% 10%

3004 20 69 ---- Other kg. 10% 10%

3004 20 70 ---- Cefadroxil kg. 10% 10%

_--- Other :_

3004 20 91 ---- Isoniazid kg. 10% 10%

3004 20 92 ---- Rifampicin kg. 10% 10%

3004 20 93 ---- Pyrazinamide kg. 10% 10%

3004 20 94 ---- Ethambutol kg. 10% 10%


-----

**SECTION-VI** **CHAPTER-30**

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

3004 20 95 ---- Clindamycin kg. 10% 10%

3004 20 96 ---- Vancomycin kg. 10% 10%

3004 20 97 ---- Polymyxin B and colistin kg. 10% 10%

3004 20 99 ---- Other kg. 10% 10%

_- Other, containing hormones or other_ _products_

_of_ _heading_ _2937:_

3004 31 -- Containing insulin:

3004 31 10 --- Insulin injection kg. 10% 10%

3004 31 90 --- Other kg. 10% 10%

3004 32 00 -- Containing corticosteroid hormones, their kg. 10% 10%

derivatives or structural analogues

3004 39 -- _Other :_

--- _Pituitary hormones; prednisolone;_

_dexamethasone; danazol; other progestogen_

_and oestogen group hormones :_

3004 39 11 ---- Pituitary hormones kg. 10% 10%

3004 39 12 ---- Prednisolone kg. 10% 10%

3004 39 13 ---- Dexamethasone kg. 10% 10%

3004 39 14 ---- Danazol kg. 10% 10%

3004 39 19 ---- Other progestogen and oestogen group hormones kg. 10% 10%

_--- Gonadotrophins_ _and luteinising hormone :_

3004 39 21 ---- Gonadotrophins kg. 10% 10%

3004 39 22 ---- Luteinising hormone kg. 10% 10%

3004 39 90 --- Other kg. 10% 10%

              - _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 salts kg. 10% 10%

3004 43 00 -- Containing norephedrine or its salts kg. 10% 10%

3004 49 -- _Other:_

3004 49 10 --- Atropin and salts thereof kg. 10% 10%

3004 49 20 --- Caffein and salts thereof kg. 10% 10%

3004 49 30 --- Codeine and derivatives, with or without ephidrine kg. 10% 10%

hydrochloride

3004 49 40 --- Ergot preparations, ergotamine and salts thereof kg. 10% 10%

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%

3004 50 - _Other containing vitamins or other products_

_of heading_ _2936 :_

3004 50 10 --- Heamatinics and erythropoietin preparations kg. 10% 10%

3004 50 20 --- Preparations of minerals and their supplements kg. 10% 10%

_--- Preparations of vitamins :_

3004 50 31 ---- Of vitamin A kg. 10% 10%


-----

**SECTION-VI** **CHAPTER-30**

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

3004 50 32 ---- Of vitamin B1 and B2 and salts thereof kg. 10% 10%

3004 50 33 ---- Of vitamin B9 kg. 10% 10%

3004 50 34 ---- Of vitamin B12 kg. 10% 10%

3004 50 35 ---- Of vitamin C kg. 10% 10%

3004 50 36 ---- Of vitamin D kg. 10% 10%

3004 50 37 ---- Of vitamin E kg. 10% 10%

3004 50 39 ---- Other kg. 10% 10%

3004 50 90 --- Other kg. 10% 10%

3004 60 00 - Other, containing antimalarial active principles kg. 10% 10%

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 :_

3004 90 11 ---- Of Ayurvedic system kg. 10% 10%

3004 90 12 ---- Of Unani system kg. 10% 10%

3004 90 13 ---- Of Siddha system kg. 10% 10%

3004 90 14 ---- Of Homoeopathic system kg. 10% 10%

3004 90 15 ---- Of Bio-chemic system kg. 10% 10%

_--- Anthelmintics_ _drugs;_ _antiamoebic_ _and_ _other_

_antiprotozal drugs; antifungal_ _drugs :_

3004 90 21 ---- Anthelmintics and preparations thereof kg. 10% 10%

3004 90 22 ---- Metronidazole kg. 10% 10%

3004 90 23 ---- Tinidazole kg. 10% 10%

3004 90 24 ---- Secnidazole kg. 10% 10%

3004 90 25 ---- Diluxamide furoate kg. 10% 10%

3004 90 26 ---- Sodium stibogluconate kg. 10% 10%

3004 90 27 ---- Pentamidine kg. 10% 10%

3004 90 29 ---- Other kg. 10% 10%

_--- Antihistaminics drugs; antacids preparations;_

_antiulcer_ _drugs; antiemitics_ _and_ _other_

_gastrointestinal drugs_ _:_

3004 90 31 ---- Promethazine, chlorpheniramine, astemizole and kg. 10% 10%

ceteirizine

3004 90 32 ---- Sodium bicarbonate, magnesium hydroxide kg. 10% 10%

(milk of magnesia), magnesium carbonate,

magnesium trisilicate, aluminium hydroxide

gel, magaldarate and combinations thereof

3004 90 33 ---- Cimetidine, rantidine, nizatidine and roxatidine kg. 10% 10%

3004 90 34 ---- Omeprazole and lansoprazole kg. 10% 10%

3004 90 35 ---- Dicyclomine, metoclopramide and dexame kg. 10% 10%

thasone and ondansetron

3004 90 36 ---- Chenodiol and ursodiol kg. 10% 10%

3004 90 39 ---- Other kg. 10% 10%


-----

**SECTION-VI** **CHAPTER-30**

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

_--- Anticancer drugs :_

3004 90 41 ---- Cyclophosphamide kg. 10% 10%

3004 90 42 ---- Methotrexate, 5-fluorouracil(5-FU) and ftorafur kg. 10% 10%

3004 90 43 ---- Bincristine and vinblastine kg. 10% 10%

3004 90 44 ---- Paclitaxel and docetaxel kg. 10% 10%

3004 90 45 ---- Etoposide kg. 10% 10%

3004 90 46 ---- Actinomycin D Dactinomycin and doxorubicin kg. 10% 10%

3004 90 47 ---- L-Asparaginase, cisplatin and carboplatin kg. 10% 10%

3004 90 48 ---- Tamoxifen kg. 10% 10%

3004 90 49 ---- Other kg. 10% 10%

--- _Antitubercular_ _drugs;_ _antileprotic drugs;_

_antimalarial drugs :_

3004 90 51 ---- Isoniazid kg. 10% 10%

3004 90 52 ---- Rifampicin kg. 10% 10%

3004 90 53 ---- Pyrazinamide and ethambutol kg. 10% 10%

3004 90 54 ---- Streptomycin kg. 10% 10%

3004 90 55 ---- Dapsone (DDS), acedapsone (DADDS), kg. 10% 10%

solopsone and clofazimine

3004 90 56 ---- Chloroquine, amodiaquine, mefloquine, kg. 10% 10%

quinine, chloroguamide, pyrimethamine

3004 90 57 ---- Other antitubercular drugs kg. 10% 10%

3004 90 58 ---- Other antileprotic drugs kg. 10% 10%

3004 90 59 ---- Other antimalarial drugs kg. 10% 10%

_--- Nonsteroidal antiinflammatory,_ _analgesics_

_and antipyratic drugs :_

3004 90 61 ---- Analgin with or without other compounds such

as paracetamol kg. 10% 10%

3004 90 62 ---- Acetyl salicylic acid (aspirin) and formulations kg. 10% 10%

thereof

3004 90 63 ---- Ibuprofen with or without paracetamol or other

compounds kg. 10% 10%

3004 90 64 ---- Oxyphen butazone, phenyl butazone and

formulations thereof kg. 10% 10%

3004 90 65 ---- Indomethacin kg. 10% 10%

3004 90 66 ---- Mephenamic acid, dactofenac sodium, piroxicam, kg. 10% 10%

tenoxicam and meloxicam

3004 90 67 ---- Ketorolac, nimesulide, nabumetone and nefopam kg. 10% 10%

3004 90 69 ---- Other kg. 10% 10%

_--- Antihypertensive_ _drugs_ _:_

3004 90 71 ---- Captopril, enalapril, lisinopril, perindopril and kg. 10% 10%

ramipril

3004 90 72 ---- Verapamil, nifedipine, amlodipine and lacidipine kg. 10% 10%

3004 90 73 ---- Losartan kg. 10% 10%

3004 90 74 ---- Propranolol, metoprolol, atenolol and labetalol kg. 10% 10%

3004 90 75 ---- Prazosin, terazosin, phentolamine and kg. 10% 10%

phenoxybenzamine


-----

**SECTION-VI** **CHAPTER-30**

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

3004 90 76 ---- Clonidine, methyldopa kg. 10% 10%

3004 90 77 ---- Hydralazine, minoxidil and diazoxide kg. 10% 10%


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_

_formulationsnot_ _elsewhere_ _specified_ _or_

_included, sedatives and tranquilizers :_

3004 90 81 ---- Phenobarbitone, mephobarbitone, primidone, kg. 10% 10%

phenytoin, carbamazepine, ethosuccimide,

valporic acid (sodium valporate), diazepam,
lamotrigine, gabapentin, bigabatrin,

phenacemide, trimethadione and acetazolamide

3004 90 82 ---- Other antiepileptic drugs kg. 10% 10%

3004 90 83 ---- Sulpha drugs not elsewhere specified or included kg. 10% 10%

3004 90 84 ---- Preparations of enzymes kg. 10% 10%

3004 90 85 ---- Veterinary medicinal preparations, not for kg. 10% 10%

human use, not elsewhere specified or included

3004 90 86 ---- Oral rehydration salts kg. 10% 10%

3004 90 87 ---- Antibacterial formulations, not elsewhere

specified or included kg. 10% 10%

3004 90 88 ---- Sedatives kg. 10% 10%


3004 90 86


---

3004 90 89

3004 90 91


---
_---_

---

Tranquilizers
_Other :_
Salbutamol, terbutaline, ephedrine, salmeterol


kg. 10% 10%


and methyl xanthimes kg. 10% 10%

3004 90 92 ---- Plasma expanders kg. 10% 10%


3004 90 93 ---- Chloropheniramine maleate, with or without

other compounds(excluding steriods and alkaloids)

3004 90 94 ---- Theophylline, aminophylline and other broncho

dilators

3004 90 95 ---- Carcino-chemotherapeutic drugs not elsewhere

specified or included


kg. 10% 10%

kg. 10% 10%

kg. 10% 10%


3004 90 96 ---- Ketamine kg 10% 10%

3004 90 99 ---- Other kg. 10% 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**


-----

**SECTION-VI** **CHAPTER-30**

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


3005 10

3005 10 10



  
--

_Adhesive dressings and other articles having an_
_adhesive layer :_
Adhesive guaze


kg.


10%





3005 10 20 --- Adhesive tape kg. 10% 
3005 10 90 --- Other kg. 10% 
3005 90 - _Other :_

3005 90 10 --- Cotton wool, medicated kg. 10% 
3005 90 20 --- Poultice of kaolin kg. 10% 
3005 90 30 --- Lint, medicated kg. 10% 
3005 90 40 --- Bandages kg. 10% 
3005 90 50 --- Burn therapy dressing soaked in protective gel kg. 10% 
3005 90 60 --- Micro pores surgical tapes kg. 10% 
3005 90 70 --- Corn removers and callous removers kg. 10% 
3005 90 90 --- Other kg. 10% 
**3006** **PHARMACEUTICAL** **GOODS** **SPECIFIED** **IN** **NOTE** **4**

**TO THIS CHAPTER**


3006 10

3006 10 10

3006 10 20



  
--
--

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 :
Sterile, surgical catgut and similar sterile suture

materials (including sterile absorbable surgical
or dental yarns) and sterile tissue adhesives for
wound closure
Sterile laminaria and sterile laminaria tents, sterile

absorbable surgical or dental haemostatics, sterile
surgical or dental adhesion barriers, whether or not
absorbable


kg.

kg.


10%

10%



 
 

3006 30 00 - Opacifying preprations for X-ray examinations;

diagnostic reagents designed to be administered
to the patient

3006 40 00 - Dental cements and other dental fillings; bone

reconstruction cements


kg. 10% 
kg. 10% 

3006 50 00 - First-aid boxes and kits kg. 10% 

-----

**SECTION-VI** **CHAPTER-30**

3006 60 - _Chemical contraceptive preparations based_

_on 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 
3006 70 00 - Gel preparations designed to be used in human kg. 10% 
or veterinary medicine as a lubricant for parts

of the body for surgical operations or physical

examinations or as a coupling agent between

the body and medical instruments

              - _Other:_

3006 91 00 -- Appliances identifiable for ostomy use kg. 10% 
3006 92 00 -- Waste pharmaceuticals kg. 10% 3006 93 00 -- Placebos and blinded (or double-blinded) clinical kg. 10% 
trial kits for a recognised clinical trial, put up in
measured doses


-----

**SECTION-VI** **CHAPTER-31**

**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(a), 3(a), 4(a) or 5 below]; or

(c) cultured potassium chloride crystals (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:

(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;

(b) fertilisers consisting of any of the goods described in (A) above mixed together;
(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;

(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 ammoniacal 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:

(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

of impurities;

(iii) superphosphates (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;
(b) fertilisers consisting of any of the goods described in (A) above mixed together, but with no

account being taken of the flourine content limit;

(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


-----

**SECTION-VI** **CHAPTER-31**

packages described in heading 3105 :

(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;

(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.

**Supplementary Note :**

(1) 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** **Prefer-**
**ential**
**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; fertilisers_
_produced by the mixing or chemical treatment of_
_animal or vegetable products :_

3101 00 10 **---** Guano kg. 7.5% _-_

**---** _Other :_

3101 00 91 **----** Animal dung kg. 7.5% 
3101 00 92 **----** Animal excreta kg. 7.5% 
3101 00 99 **----** Other kg. 7.5% 
**3102** **MINERAL** **OR** **CHEMICAL** **FERTILISERS,** **NITROGENOUS**


3102 10 **-** _Urea, whether or not in aqueous solution_ _:_
3102 10 10 --- Fertilizer grade, conforming to Standard IS 5406 kg. 10% 3102 10 90 --- Other kg. 10% 
             - _Ammonium sulphate; double salts and mixtures_

_of ammonium sulphate and ammonium nitrate:_

3102 21 00 **--** Ammonium sulphate kg. 5% 
3102 29 **--** _Other :_

3102 29 10 **---** Ammonium sulphonitrate kg. 7.5% 
3102 29 90 Other kg 7 5%


-----

**SECTION-VI** **CHAPTER-31**

solution

3102 40 00 **-** Mixtures of ammonium nitrate with calcium kg. 7.5% 
carbonate or other inorganic non-fertilising

substances

3102 50 00 **-** Sodium nitrate kg. Free 
3102 60 00 **-** Double salts and mixtures of calcium nitrate kg. 7.5% 
and ammonium nitrate

3102 80 00 **-** Mixtures of urea and ammonium nitrate in kg. 7.5% 
aqueous or ammoniacal solution

3102 90 **-** _Other, including mixtures not specified in the_

_foregoing sub-headings :_

3102 90 10 **---** Double salts or mixtures of calcium nitrate kg. 7.5% 
and magnesium nitrate

3102 90 90 **---** Other kg. 7.5% 
**3103** **MINERAL** **OR** **CHEMICAL** **FERTILISERS,** **PHOSPHATIC**

**-** _Superphosphates:_               
3103 11 00 **--** Containing by weight 35 % or more of kg. 7.5% 

kg.

kg.


3103 19 00

3103 90 00


**--**

**-**


7.5%

7.5%






diphosphorus pentaoxide(P2O5)
Other

Other


**3104** **MINERAL** **OR** **CHEMICAL** **FERTILISERS,** **POTASSIC**

3104 20 00 **-** Potassium chloride kg. 7.5% 
3104 30 00 **-** Potassium sulphate kg. 5% 
3104 90 00 **-** Other kg. 7.5% 
**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**

3105 10 00 **-** Goods of this Chapter in tablets or similar kg. 7.5% 
forms or in packages of a gross weight not

exceeding 10 kg.

3105 20 00 **-** Mineral or chemical fertilisers containing kg. 5% 
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)


-----

**SECTION-VI** **CHAPTER-31**

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

**-** _Other mineral or chemical fertilisers contai ning_

_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 containing the kg. 5% 
two fertilising elements phosphorus and

potassium

3105 90 **-** _Other :_

3105 90 10 **---** Mineral or chemical fertilisers containing kg. 5% 
two fertilising elements namely nitrogen

and potassium

3105 90 90 **---** Other kg. 5% 

-----

**SECTION-VI** **CHAPTER-32**

**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 lumino-phores (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** **Prefer-**

**ential**

**Areas**

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

**3201** **TANNING EXTRACTS OF VEGETABLE ORIGIN;**

**TANNINS** **AND THEIR SALTS, ETHERS, ESTERS** **AND**

**OTHER DERIVATIVES**


-----

**SECTION-VI** **CHAPTER-32**

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

3201 10 00 **-** Quebracho extract kg. 7.5% 
3201 20 00 **-** Wattle extract kg. 2.5% 
3201 90 **_-_** _Other :_

3201 90 10 **---** Gambier extracts kg. 7.5% 5%

3201 90 20 **---** Myrobalan fruit extract kg. 7.5% 5%

3201 90 30 **---** Gallotannic acid (tannin, digallic acid) kg. 7.5% 5%

3201 90 90 **---** Other kg. 7.5% 5%

**3202** **SYNTHETIC** **ORGANIC** **TANNING** **SUBSTANCES;**

**INORGANIC** **TANNING** **SUBSTANCES;** **TANNING**

**PREPARATIONS,** **WHETHER OR** **NOT** **CONTAINING**

**NATURAL** **TANNING** **SUBSTANCES;** **ENZYMATIC**

**PREPARATIONS FOR PRE-TANNING**

3202 10 00 **-** [Synthetic organic tanning substances ] kg. 7.5% 
3202 90 **-** _Other :_

3202 90 10 **---** Inorganic tanning substances kg. 7.5% 
3202 90 20 **---** Tanning preparations, whether or not kg. 7.5% 




3202 90 30


**---**


7.5%


containing natural tanning substances
Enzymatic preparations for pre-tanning


kg.


3202 90 90 **---** Other kg. 7.5% 
**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 :

3203 00 10 **---** Cutch (Catechu) extracts kg. 7.5% 
3203 00 20 **---** Food colours other than synthetic kg. 7.5% 
3203 00 30 **---** Lac-dye kg. 7.5% 
3203 00 40 **---** Natural indigo kg. 7.5% 
3203 00 90 **---** Other kg. 7.5% 
**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**


-----

**SECTION-VI** **CHAPTER-32**

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

**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 :_

3204 11 11 **----** Disperse yellow 13 (duranol brill yellow 6 G) kg. 7.5% 

3204 11



 
-

3204 11 19 **----** Other kg. 7.5% 
--- _Disperse orange :_

3204 11 21 **----** Disperse orange 11 (duranol orange G) kg. 7.5% 
3204 11 29 **----** Other kg. 7.5% 
--- _Disperse red :_

3204 11 31 **----** Disperse red 3 (serisol fast pink B) kg. 7.5% 
3204 11 32 **----** Disperse red 4 (celliton fast pink RF) kg. 7.5% 
3204 11 33 **----** Disperse red 9 (duranol red GN) kg. 7.5% 

3204 11 39 **----** Other kg. 7.5% 
--- _Disperse violet :_

3204 11 41 **----** Disperse violet 1 (duranol violet 2R) kg. 7.5% 
3204 11 42 **----** Disperse violet 4 (duranol brill violet B) kg. 7.5% 
3204 11 43 **----** Disperse violet 8 (duranol brill violet BR) kg. 7.5% 

3204 11 49 **----** Other kg. 7.5% 
--- _Disperse blue :_

3204 11 51 **----** Disperse blue 1 (duranol brill blue CB) kg. 7.5% 
3204 11 52 **----** Disperse blue 3 (duranol brill blue BBN) kg. 7.5% 
3204 11 53 **----** Disperse blue 5 (celliton fast blue FFB) kg. 7.5% 
3204 11 54 **----** Disperse blue 6 (celliton fast blue FFG) kg. 7.5% 
3204 11 55 **----** Disperse blue 14 (duranol brill blue G) kg. 7.5% 
3204 11 56 **----** Disperse blue 24 (duranol blue 2G) kg. 7.5% 

3204 11 59 **----** Other kg. 7.5% 
--- _Other :_

3204 11 91 **----** Disperse greens kg. 7.5% 
3204 11 92 **----** Disperse browns kg. 7.5% 
3204 11 93 **----** Disperse blacks kg. 7.5% 
3204 11 94 **----** Disperse brown mixtures kg. 7.5% 
3204 11 95 **----** Disperse grey mixtures kg. 7.5% 
3204 11 96 **----** Disperse black mixtures kg. 7.5% 
3204 11 99 **----** Other kg. 7.5% 

3204 12 -
--

_Acid dyes, whether or not premetallised,_
_and preparations based thereon;mordant dyes_

_and preparations based thereon :_

_Azo dyes :_


3204 12 11 **----** Acid yellows kg. 7.5% 
3204 12 12 **----** Acid oranges kg. 7.5% 
3204 12 13 **----** Acid red kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-32**

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

7.5%
3204 12 14 **----** Acid violets kg. 
3204 12 15 **----** Acid blues kg. 7.5% 
3204 12 16 **----** Acid greens kg. 7.5% 
3204 12 17 **----** Acid brown kg. 7.5% 
3204 12 18 **----** Acid blacks kg. 7.5% 
3204 12 19 **----** Other kg. 7.5% 
--- _Acid greens (non-azo) :_

3204 12 21 **----** Acid green 17 (solacet fast green 2G) kg. 7.5% 
3204 12 22 **----** Acid green 27 (carbolan green G) kg. 7.5% 
3204 12 23 **----** Acid green 28 (carbolan brill green 5G) kg. 7.5% 
3204 12 24 **----** Acid green 38 (alizarine cyanine green 3G) kg. 7.5% 
3204 12 25 **----** Acid green 44 (alizarine cyanine green GWA) kg. 7.5% 
3204 12 29 **----** Other kg. 7.5% 
--- _Acid black (non-azo) :_

3204 12 31 **----** Acid black 2 (nigrosine) kg. 7.5% 
3204 12 32 **----** Acid black 48 (coomasie fast grey 3G) kg. 7.5% 
3204 12 39 **----** Other kg. 7.5% 
--- _Acid Blues 2, 14, 23, 25, 45, 51, 52 and 78_ _(non-_

_azo) :_

3204 12 41 **----** Acid blue 2 (alizarine brill blue PFN) kg. 7.5% 
3204 12 42 **----** Acid blue 14 (solacet fast blue 4 G1) kg. 7.5% 
3204 12 43 **----** Acid blue 23 (alizarine light blue 4 G1) kg. 7.5% 
3204 12 44 **----** Acid blue 25 (solway ultra blue B) kg. 7.5% 
3204 12 45 **----** Acid blue 45 (solway blue RN) kg. 7.5% 
3204 12 46 **----** Acid blue 51 (alizarine sky blue FFB] kg. 7.5% 
3204 12 47 **----** Acid blue 52 (alizarine light - 5GL) kg. 7.5% 
3204 12 48 **----** Acid blue 78 (solway sky blue B) kg. 7.5% 
--- _Acid blues 93, 112, 127, 138, 140 and others_

_(non-azo) :_

3204 12 51 **----** Acid blue 93 (ink blue) kg. 7.5% 
3204 12 52 **----** Acid blue 112 (coomasie ultra sky SE) kg. 7.5% 
3204 12 53 **----** Acid blue 127 (brill alizarine milling blue G) kg. 7.5% 
3204 12 54 **----** Acid blue 138 (carbolan blue B) kg. 7.5% 
3204 12 55 **----** Acid blue 140 (carbolan brill blue 2R) kg. 7.5% 
3204 12 59 **----** Other kg. 7.5% 
--- _Mordant dyes :_

3204 12 61 **----** Yellows kg. 7.5% 
3204 12 62 **----** Oranges kg. 7.5% 
3204 12 63 **----** Violets kg. 7.5% 
3204 12 64 **----** Blues kg. 7.5% 
3204 12 65 **----** Greens kg. 7.5% 
3204 12 66 **----** Browns kg. 7.5% 
3204 12 67 **----** Blacks kg. 7.5% 
3204 12 68 **----** Red II (alizarine red) kg. 7.5% 
3204 12 69 **----** Other kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-32**

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

--- _Other non-azo acid dyes :_

3204 12 91 **----** Acid yellows kg. 7.5% 
3204 12 92 **----** Acid oranges kg. 7.5% 
3204 12 93 **----** Acid red kg. 7.5% 
3204 12 94 **----** Acid violets kg. 7.5% 
3204 12 95 **----** Acid browns kg. 7.5% 
3204 12 99 **----** Other kg. 7.5% 
3204 13 -- _Basic dyes and preparations based thereon :_

3204 13 10 **---** Basic azo dyes kg. 7.5% 
--- _Basic yellow (non-azo) :_

3204 13 21 **----** Yellow 2 (auramine O) kg. 7.5% 
3204 13 29 **----** Other kg. 7.5% 
--- _Basic red (non-azo) :_

3204 13 31 **----** Red 1 (rhodamine 6 G) kg. 7.5% 
3204 13 39 **----** Other kg. 7.5% 
--- _Basic violet (non-azo) :_

3204 13 41 **----** Violet 1 (methyl Violet) kg. 7.5% 
3204 13 42 **----** Violet 10 (rhodamine B) kg. 7.5% 
3204 13 43 **----** Violet 14 (magenta) kg. 7.5% 
3204 13 49 **----** Other kg. 7.5% 
--- _Basic blue (non-azo) :_

3204 13 51 **----** Blue 9 (methylene Blue) kg. 7.5% 
3204 13 52 **----** Blue 16 (victoria Blue B) kg. 7.5% 
3204 13 59 **----** Other kg. 7.5% 
**---** _Basic green (non-azo) :_

3204 13 61 **----** Green 4 (malachite green) kg. 7.5% 
3204 13 69 **----** Other kg. 7.5% 
--- _Other non-azo basic dyes :_

3204 13 91 **----** Basic oranges kg. 7.5% 
3204 13 92 **----** Basic browns kg. 7.5% 
3204 13 93 **----** Basic black kg. 7.5% 
3204 13 99 **----** Other kg. 7.5% 
3204 14 -- _Direct dyes and preparations based thereon :_

--- _Direct yellow (azo) :_

3204 14 11 **----** Yellow 12 (chrysophenine G) kg. 7.5% 
3204 14 19 **----** Other kg. 7.5% 
--- _Direct red (azo) :_

3204 14 21 **----** Congo red kg. 7.5% 
3204 14 29 **----** Other kg. 7.5% 
--- _Direct blue (azo) :_

3204 14 31 **----** Blue 1 (sky blue FF) kg. 7.5% 
3204 14 39 **----** Other kg. 7.5% 
3204 14 40 **---** Direct oranges (azo) kg. 7.5% 
3204 14 50 **---** Direct greens (azo) kg. 7.5% 
3204 14 60 **---** Direct browns (azo) kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-32**

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

3204 14 70 **---** Direct blacks (azo) kg. 7.5% 
--- _Direct dyes (non-azo) :_

3204 14 81 **----** Yellows kg. 7.5% 
3204 14 82 **----** Oranges kg. 7.5% 
3204 14 83 **----** Reds kg. 7.5% 
3204 14 84 **----** Violets kg. 7.5% 
3204 14 85 **----** Blues kg. 7.5% 
3204 14 86 **----** Greens kg. 7.5% 
3204 14 87 **----** Browns kg. 7.5% 
3204 14 88 **----** Blacks kg. 7.5% 
3204 14 89 **----** Other kg. 7.5% 
3204 14 90 **---** Other kg. 7.5% 
3204 15 -- _Vat dyes (including those usable in that state_

_as pigments) and preparations based thereon :_

--- _Vat yellow :_

3204 15 11 **----** Vat yellow 2 (GC) kg. 7.5% 
3204 15 12 **----** Vat yellow 4 (indathrene golden yellow GK) kg. 7.5% 
3204 15 19 **----** Other kg. 7.5% 
--- _Vat orange :_

3204 15 21 **----** Vat oranges 3 (brill orange RK) kg. 7.5% 
3204 15 22 **----** Vat oranges 15 (golden orange 3G) kg. 7.5% 
3204 15 29 **----** Other kg. 7.5% 
--- _Vat red :_

3204 15 31 **----** Vat red (brill pink) kg. 7.5% 
3204 15 39 **----** Other kg. 7.5% 
--- _Vat violet :_

3204 15 41 **----** Vat violet 1 (brill violet 2R) kg. 7.5% 
3204 15 42 **----** Vat violet 3 (magenta B) kg. 7.5% 
3204 15 49 **----** Other kg. 7.5% 
**---** _Vat blue :_

3204 15 51 **----** Vat blue 1 (synthetic indigo) kg. 7.5% 
3204 15 52 **----** Vat blue 4 kg. 7.5% 
3204 15 53 **----** Vat blue 5 (blue 2B) kg. 7.5% 
3204 15 54 **----** Vat blue 6 (blue BC) kg. 7.5% 
3204 15 55 **----** Vat blue 20 (dark blue 30) kg. 7.5% 
3204 15 56 **----** Vat blue 29 (indanthrene brill blue 4G) kg. 7.5% 
3204 15 57 **----** Vat blue 43 (carbazole blue) kg. 7.5% 
3204 15 58 **----** Reduced vat blues kg. 7.5% 
3204 15 59 **----** Other kg. 7.5% 
**---** _Vat green :_

3204 15 61 **----** Vat green 1 (indanthrene brill green BFFB) kg. 7.5% 
3204 15 62 **----** Vat green 2 (indanthrene brill green GG) kg. 7.5% 
3204 15 63 **----** Vat green 4 (indanthrene brill green 3B) kg. 7.5% 
3204 15 64 **----** Vat green 9 (black BB) kg. 7.5% 
3204 15 69 **----** Other kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-32**

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

--- _Vat brown :_

3204 15 71 **----** Vat brown 1 (brown BR) kg. 7.5% 
3204 15 72 **----** Vat brown 3 (brown RGR) kg. 7.5% 
3204 15 73 **----** Vat brown 5 (brown RRD,G) kg. 7.5% 
3204 15 79 **----** Other kg. 7.5% 
--- _Vat black :_

3204 15 81 **----** Vat black 9 (black RB) kg. 7.5% 
3204 15 82 **----** Vat black 25 (olive T) kg. 7.5% 
3204 15 83 **----** Vat back 27 (olive R) kg. 7.5% 
3204 15 84 **----** Vat black 29 (grey BG) kg. 7.5% 
3204 15 89 **----** Other kg. 7.5% 
--- _Other :_

3204 15 91 **----** Solubilised vat yellows kg. 7.5% 
3204 15 92 **----** Solubilised vat oranges kg. 7.5% 
3204 15 93 **----** Solubilised vat reds kg. 7.5% 
3204 15 94 **----** Solubilised vat violets kg. 7.5% 
3204 15 95 **----** Solubilised vat blues kg. 7.5% 
3204 15 96 **----** Solubilised vat greens kg. 7.5% 
3204 15 97 **----** Solubilised vat blacks kg. 7.5% 
3204 15 99 ---- Other kg. 7.5% 
3204 16 **--** _Reactive dyes and preparations based thereon :_

3204 16 10 **---** Yellows kg. 7.5% 
3204 16 20 **---** Oranges kg. 7.5% 
3204 16 30 **---** Reds kg. 7.5% 
3204 16 40 **---** Violets kg. 7.5% 
3204 16 50 **---** Blues kg. 7.5% 
3204 16 60 **---** Greens kg. 7.5% 
3204 16 70 **---** Browns kg. 7.5% 
3204 16 80 **---** Blacks kg. 7.5% 
3204 16 90 **---** Other kg. 7.5% 
3204 17 -- _Pigments and preparations based thereon :_

--- _Pigment yellow :_

3204 17 11 **----** Yellow 1 (hansa yellow) kg. 7.5% 
3204 17 19 **----** Other kg. 7.5% 
3204 17 20 **---** Pigment oranges kg. 7.5% 
--- _Pigment red :_

3204 17 31 **----** Toluidine red kg. 7.5% 
3204 17 39 **----** Other kg. 7.5% 
3204 17 40 **---** Pigment violets kg. 7.5% 
--- _Pigment blues :_

3204 17 51 **----** Blue 15 (pathalocyanine blue) kg. 7.5% 
3204 17 59 **----** Other kg. 7.5% 
--- _Pigment greens :_

3204 17 61 **----** Green 7 (pathalovyanine green) kg. 7.5% 
3204 17 69 **----** Other kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-32**

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

7.5%
3204 17 70 **---** Pigment browns kg. 
3204 17 80 **---** Pigment blacks kg. 7.5% 
3204 17 90 **---** Other kg. 7.5% 3204 18 00 **--** Carotenoid colouring matters and preparations based kg. 7.5% 
thereon

3204 19 -- _Other, including mixtures of colouring matter of_

_two or more of the sub-headings 3204 11 to 3204_
19 :

--- _Azoic coupling components 2,4,5,7,8,13 :_

3204 19 11 **----** Azoic coupling component 2 (naphthol AS) kg. 7.5% 
3204 19 12 **----** Azoic coupling component 4 (naphthol As-BO) kg. 7.5% 
3204 19 13 **----** Azoic coupling component 5 (naphthol ASG) kg. 7.5% 
3204 19 14 **----** Azoic coupling component 7 (naphthol ASSW) kg. 7.5% 
3204 19 15 **----** Azoic coupling component 8 (naphthol ASTR) kg. 7.5% 

3204 19 16 **----**

--

Azoic coupling component 13 (naphthol ASSG)
_Azoic coupling components 14,15,17,18,20 and_
_others :_


kg. 7.5% 

3204 19 21 **----** Azoic coupling component 14 (naphthol ASPH) kg. 7.5% 
3204 19 22 **----** Azoic coupling component 15 (naphthol ASLB) kg. 7.5% 
3204 19 23 **----** Azoic coupling component 17 (naphthol ASBS) kg. 7.5% 
3204 19 24 **----** Azoic coupling component 18 (naphthol ASD) kg. 7.5% 
3204 19 25 **----** Azoic coupling component 20 (naphthol ASOL) kg. 7.5% 

3204 19 29 **----** Other kg. 7.5% 
--- _Azoic diazo component 1,2,3,4,5,6,10,11 :_

3204 19 31 **----** Azoic diazo component 1 (fast bordeaux GP base) kg. 7.5% 
3204 19 32 **----** Azoic diazo component 2 (fast orange G/GC base) kg. 7.5% 
3204 19 33 **----** Azoic diazo component 3 (fast scarlet GGIGGS base) kg. 7.5% 
3204 19 34 **----** Azoic diazo component 4 (fast garment GBC base) kg. 7.5% 
3204 19 35 **----** Azoic diazo component 5 (fast red B base) kg. 7.5% 
3204 19 36 **----** Azoic diazo component 6 (fast orange GR base) kg. 7.5% 
3204 19 37 **----** Azoic diazo component 10 (fast red R base) kg. 7.5% 

3204 19 38 **----**

--

Azoic diazo component 11 (fast red TR base)
_Azoic diazo component 12,13,20,24,32,41,48 and_
_others :_


kg. 7.5% 

3204 19 41 **----** Azoic diazo component 12 (fast scarlet G base) kg. 7.5% 
3204 19 42 **----** Azoic diazo component 13 (fast scarlet R base) kg. 7.5% 
3204 19 43 **----** Azoic diazo component 20 (fast blue BB base) kg. 7.5% 
3204 19 44 **----** Azoic diazo component 24 (fast blue RR base) kg. 7.5% 
3204 19 45 **----** Azoic diazo component 32 (fast red KB base) kg. 7.5% 
3204 19 46 **----** Azoic diazo component 41 (fast violet B base) kg. 7.5% 
3204 19 47 **----** Azoic diazo component 48 (fast blue B base) kg. 7.5% 

3204 19 49

3204 19 51


**----**

--
**----**


kg.

kg.


7.5%

7.5%






Other
_Azoic colours :_
Yellows


-----

**SECTION-VI** **CHAPTER-32**

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

7.5%
3204 19 52 **----** Oranges kg. 
3204 19 53 **----** Reds kg. 7.5% 
3204 19 54 **----** Violets kg. 7.5% 
3204 19 55 **----** Blues kg. 7.5% 
3204 19 56 **----** Greens kg. 7.5% 
3204 19 57 **----** Browns kg. 7.5% 
3204 19 58 **----** Blacks kg. 7.5% 
3204 19 59 **----** Other kg. 7.5% 
--- _Sulphur based colouring matters :_

3204 19 61 **----** Yellows kg. 7.5% 
3204 19 62 **----** Oranges kg. 7.5% 
3204 19 63 **----** Reds kg. 7.5% 
3204 19 64 **----** Blues kg. 7.5% 
3204 19 65 **----** Greens kg. 7.5% 
3204 19 66 **----** Browns kg. 7.5% 
3204 19 67 **----** Blacks kg. 7.5% 
3204 19 69 **----** Other kg. 7.5% 
--- _Solvent based colouring matters :_

3204 19 71 **----** Yellows kg. 7.5% 
3204 19 72 **----** Oranges kg. 7.5% 
3204 19 73 **----** Reds kg. 7.5% 
3204 19 74 **----** Violets kg. 7.5% 
3204 19 75 **----** Blues kg. 7.5% 
3204 19 76 **----** Greens kg. 7.5% 
3204 19 77 **----** Browns kg. 7.5% 
3204 19 78 **----** Blacks kg. 7.5% 
3204 19 79 **----** Other kg. 7.5% 
--- _Food colouring matters :_

3204 19 81 **----** Yellow 3 (sunset yellow) kg. 7.5% 
3204 19 82 **----** Yellow 4 (tartrazine) kg. 7.5% 
3204 19 83 **----** Reds 5 to 8 (poncean) kg. 7.5% 
3204 19 84 **----** Red 9 (amaranth) kg. 7.5% 
3204 19 85 **----** Oranges kg. 7.5% 
3204 19 86 **----** Violets kg. 7.5% 
3204 19 87 **----** Greens kg. 7.5% 
3204 19 88 **----** Browns kg. 7.5% 
3204 19 89 **----** Other kg. 7.5% 
3204 19 90 **---** Other kg. 7.5% 
3204 20 - _Synthetic organic products of a kind used as_

_fluorescent brightening agents :_

3204 20 10 **---** Optical whitening agents kg. 7.5% 
3204 20 90 **---** Other kg. 7.5% 
3204 90 00 **-** Other kg. 7.5% 
**3205 00 00** **COLOUR** **LAKES;** **PREPARATIONS** **AS** **SPECIFIED** **IN** kg. 7.5% 
**NOTE** **3** **TO** **THIS** **CHAPTER** **BASED** **ON** **COLOUR** **LAKES**


-----

**SECTION-VI** **CHAPTER-32**

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

**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 :_

3206 11 10 **---** Pearlsent pigment (titanium dioxide, coated kg. 10% 
micananeous and lustres pearl pigment)

3206 11 90 **---** Other kg. 10% 
3206 19 00 **--** Other kg. 10% 

3206 20 00 **-**

             

Pigments and preparations based on chromium kg.

compounds
_Other colouring matter and other preparations :_


7.5% 

3206 41 00 **--** Utramarine and preparations based thereon kg. 7.5% 

3206 42 00 **--** Lithopone and other pigments and kg.

preparations based on zinc sulphide

3206 49 -- _Other :_


7.5% 

3206 49 10 **---** Red oxide kg. 7.5% 
3206 49 20 **---** Persian red kg. 7.5% 
3206 49 30 **---** Yellow ochre kg. 7.5% 
3206 49 40 **---** Bronze powder kg. 7.5% 
3206 49 90 **---** Other kg. 7.5% 
3206 50 00 **-** Inorganic products of a kind used as luminophores kg. 7.5% 
**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**

**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 :_

3207 10 10 **---** Prepared organic dye-stuff pigments, dry kg. 7.5% 
3207 10 20 **---** Prepared organic dye-stuff pigments, paste kg. 7.5% 
3207 10 30 **---** Prepared inorganic pigments kg. 7.5% 

3207 10 40 **---** Prepared opacifiers prepared colours and

similar preparations


kg. 7.5% 

-----

**SECTION-VI** **CHAPTER-32**

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

3207 10 90 **---** Other kg. 7.5% 
3207 20 **-** _Vitrifiable enamels and glazes, engobes_

_(slips) and similar preparations :_

3207 20 10 **---** Vitrifiable enamels and glazes kg. 7.5% 
3207 20 20 **---** Engobes (slips) and similar preparations kg. 7.5% 
3207 30 00 **-** Liquid lustres and similar preparations kg. 7.5% 

3207 40 00 **-** Glass frit and other glass, in the form of

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 :_


kg. 7.5% 

3208 10 10 **---** Enamels kg. 10% 
3208 10 20 **---** Lacquers kg. 10% 
3208 10 30 **---** Varnishes kg. 10% 
3208 10 90 **---** Other kg. 10% 
3208 20 - _Based on acrylic or vinyl polymers :_

3208 20 10 **---** Enamels kg. 10% 
3208 20 20 **---** Lacquers kg. 10% 
3208 20 30 **---** Varnishes kg. 10% 
3208 20 90 **---** Other kg. 10% 
3208 90 - _Other :_

--- _Based on cellulose nitrate or other cellulose_

_derivatives :_

3208 90 11 **----** Nitrocellulose lacquers kg. 10% 
3208 90 19 **----** Other kg. 10% 
--- _Enamels :_

3208 90 21 **----** Synthetic enamel, ultra white paints kg. 10% 
3208 90 22 **----** Synthetic enamel, other colours kg. 10% 
3208 90 29 **----** Other kg. 10% 
3208 90 30 **---** Lacquers kg. 10% 
--- _Varnishes :_

3208 90 41 **----** Insulating varnish kg. 10% 
3208 90 49 **----** Other kg. 10% 
3208 90 50 **---** Slip agents kg. 10% 
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**


-----

**SECTION-VI** **CHAPTER-32**

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

3209 10 _- Based on acrylic or vinyl polymers :_

3209 10 10 **---** Acrylic emulsion kg. 10% 
3209 10 90 **---** Other kg. 10% 
3209 90 - _Other :_

3209 90 10 **---** Dispersion paints kg. 10% 
3209 90 20 **---** Emulsion paints not elsewhere specified or kg. 10% 

kg.


3209


90


90


**---**


10%





included
Other


**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 :_


3210 00 11 **----** Dry distemper, including cement based water kg. 10% 
paints

3210 00 12 **----** Oil bound distemper kg. 10% 
3210 00 19 **----** Other kg. 10% 
3210 00 20 **---** Prepared water pigments of a kind used for kg. 10% 
finishing leather

3210 00 30 **---** Metallic powder or flakes prepared as paints kg. 10% 
3210 00 40 **---** Poly tetra fluoro ethylene (PTFE) or silicon kg. 10% 

3210


00


30


kg.


3210


00


90


**---**


10%





resin based coating materials
Other


**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**

3212 10 00 **-** Stamping foils kg. 10% 
3212 90 - _Other :_


3212

3212


90

90


10

20


**---**

**---**


kg.

kg.


10%

10%






Pigments in linseed oil, white spirit, spirit of
turpentine, varnish and other paints or enamel
media not elsewhere specified or included
Dyes and other colouring matter put up in forms
or packings for retail sale


-----

**SECTION-VI** **CHAPTER-32**

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

3212 90 30 **---** Aluminium paste kg. 10% 
3212 90 90 **---** Other kg. 10% 
**3213** **ARTISTS’,** **STUDENTS’** **OR** **SIGNBOARD** **PAINTERS’** **COLOURS,**

**MODIFIYING TINTS, AMUSEMENT COLOURS AND THE LIKE,**

**IN TABLETS, TUBES, JARS, BOTTLES, PANS OR IN SIMILAR**

**FORMS OR PACKINGS**

3213 10 00 **-** Colours in sets kg. 10% 
3213 90 00 **-** Other kg. 10% 
**3214** **GLAZIERS’ PUTTY, GRAFTING** **PUTTY,** **RESIN** **CEMENTS,**

**CAULKING** **COMPOUNDS** **AND** **OTHER** **MASTICS;**

**PAINTERS’** **FILLINGS;** **NON-REFRACTORY SURFACING**

**PREPARTIONS FOR FACADES, INDOOR WALLS, FLOORS,**

**CEILINGS OR THE LIKE**

3214 10 00 **-** Glaziers‗ putty, grafting putty, resin cements, kg. 10% 
caulking compounds and other mastics;

painters‗ fillings

3214 90 **_-_** _Other :_

3214 90 10 **---** Non-refractory surfacing preparations kg. 10% 
3214 90 20 **---** Resin cement kg. 10% 
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 :_

3215 11 10 **---** Lithographic ink and jelly kg. 10% 
3215 11 20 **---** Newspaper ink kg. 10% 
3215 11 30 **---** Rotary ink kg. 10% 
3215 11 40 **---** Screen printing ink kg. 10% 
3215 11 90 **---** Other kg. 10% 
3215 19 -- _Other :_

3215 19 10 **---** Lithographic ink and jelly kg. 10% 
3215 19 20 **---** Newspaper ink kg. 10% 
3215 19 30 **---** Rotary ink kg. 10% 
3215 19 40 **---** Screen printing ink kg. 10% 
3215 19 90 **---** Other kg. 10% 
3215 90 - _Other :_

3215 90 10 **---** Fountain pen ink kg. 10% 
3215 90 20 **---** Ball pen ink kg. 10% 
3215 90 30 **---** Indelible ink kg. 10% 
3215 90 40 **---** Drawing ink kg. 10% 
3215 90 90 **---** Other kg. 10% 

-----

**SECTION-VI** **CHAPTER-33**

**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 solution; wadding, felt and
nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard Prefer-**

**ential**

**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 :_

3301 12 00 -- Of orange kg. 20% 
3301 13 00 -- Of lemon kg. 20% 
3301 19 -- Other :

3301 19 10 --- Citronella oil kg. 20% 

3301 19 90 --
             

Other
_Essential oils other than those of citrus fruit:_


kg. 20% 

3301 24 00 -- Of peppermint (Mentha piperita) kg. 20% 

-----

**SECTION-VI** **CHAPTER-33**

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

3301 25 -- Of other mints :

3301 25 10 --- Spearmint oil (ex-mentha spicata) kg. 20% 
3301 25 20 --- Water mint-oil (ex-mentha aquatic) kg. 20% 
3301 25 30 --- Horsemint oil (ex-mentha sylvestries) kg. 20% 
3301 25 40 --- Bergament oil _(ex-mentha citrate)_ kg. 20% 
3301 25 90 --- Other kg. 20% 
3301 29 -- Other:

--- _Anise oil; cajeput oil; cananga oil;_

_caraway oil; cassia oil; cedarwood_

_oil; cinnamon bark oil; cinnamon leaf oil:_

3301 29 11 ---- Anise oil (aniseed oil) kg. 20% 
3301 29 12 ---- Cajeput oil kg. 20% 
3301 29 13 ---- Cananga oil kg. 20% 
3301 29 14 ---- Caraway oil kg. 20% 
3301 29 15 ---- Cassia oil kg. 20% 
3301 29 16 ---- Cedarwood oil kg. 20% 
3301 29 17 ---- Cinnamon bark oil kg. 20% 
3301 29 18 ---- Cinnamon leaf oil kg. 20% 
--- _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. 20% 
3301 29 22 ---- Coriander seed oil kg. 20% 
3301 29 23 ---- Dill oil (anethum oil) kg. 20% 
3301 29 24 ---- Eucalyptus oil kg. 20% 
3301 29 25 ---- Fennel seed oil kg. 20% 
3301 29 26 ---- Ginger oil kg. 20% 
3301 29 27 ---- Ginger grass oil kg. 20% 
3301 29 28 ---- Clove bud oil kg. 20% 
--- _Tuberose concentrate;_ _nutmeg_ _oil;_

_palmarosa oil; patchouli oil; pepper oil;_

_petitgrain oil; sandalwood oil; rose oil :_

3301 29 31 ---- Tuberose concentrate kg. 20% 
3301 29 32 ---- Nutmeg oil kg. 20% 
3301 29 33 ---- Palmarosa oil kg. 20% 
3301 29 34 ---- Patchouli oil kg. 20% 
3301 29 35 ---- Pepper oil kg. 20% 
3301 29 36 ---- Petitgrain oil kg. 20% 
3301 29 37 ---- Sandalwood oil kg. 20% 
3301 29 38 ---- Rose oil kg. 20% 
--- _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. 20% 
3301 29 42 ---- Lemon grass oil kg. 20% 

-----

**SECTION-VI** **CHAPTER-33**

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

20%
3301 29 43 ---- Ylang ylang oil kg. 
3301 29 44 ---- Davana oil kg. 20% 
3301 29 45 ---- Cumin oil kg. 20% 
3301 29 46 ---- Celery seed oil kg. 20% 
3301 29 47 ---- Garlic oil kg. 20% 
3301 29 48 ---- Paprika oil kg. 20% 
3301 29 49 ---- Turmeric oil kg. 20% 
3301 29 50 --- Spices‗ oils not elsewhere specified or kg. 20% 
included

3301 29 90 --- Other kg. 20% 
3301 30 - _Resinoids_ _:_

3301 30 10 --- Agar oil kg. 20% 
--- Other:

3301 30 91 ---- Flavouring essences, all types, including kg. 20% 
those for liquors

3301 30 99 ---- Other kg. 20% 
3301 90 - _Other :_

--- _Fenugreek,ginger,pepper, turmeric,_

_cardamom, celery seed and nutmeg_

_oleoresins:_

3301 90 11 ---- Fenugreek oleoresins kg. 20% 
3301 90 12 ---- Ginger oleoresins kg. 20% 
3301 90 13 ---- Pepper oleoresins kg. 20% 
3301 90 14 ---- Turmeric oleoresins kg. 20% 
3301 90 15 ---- Cardamom oleoresins kg. 20% 
3301 90 16 ---- Celery seed oleoresins kg. 20% 
3301 90 17 ---- Nutmeg oleoresins kg. 20% 
--- _Clove, capsicum,_ _coriander, cumin and_

_fennel oleoreins and oleoresins of spices not_

_elsewhere specified or included:_

3301 90 21 ---- Clove oleoresins kg. 20% 
3301 90 22 ---- Capsicum oleoresins kg. 20% 
3301 90 23 ---- Coriander oleoresins kg. 20% 
3301 90 24 ---- Cumin oleoresins kg. 20% 
3301 90 25 ---- Fennel oleoresins kg. 20% 
3301 90 29 ---- Oleoresins of spices not elsewhere specified kg. 20% 
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. 20% 
3301 90 32 ---- Mustard oil aroma kg. 20% 
3301 90 33 ---- Essence of ambrettolide (ambrette seed oil kg. 20% 
essence)


-----

**SECTION-VI** **CHAPTER-33**

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

--- _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. 20% 
those for liquors

3301 90 49 ---- Other kg. 20% 
--- _Terpenic by-products of the deterpenation_

_of essential_

_oils :_

3301 90 51 ---- Flavouring essences, all types, including kg. 20% 
those for liquors

3301 90 59 ---- Other kg. 20% 
3301 90 60 --- Aqueous distillates of essential oils, not kg. 20% 
elsewhere specified or included

--- _Aqueous solutions_ _of essential_ _oils:_

3301 90 71 ---- Flavouring essences, all types, including kg. 20% 
those for liquors

3301 90 79 ---- Other kg. 20% 
3301 90 90 --- Other kg. 20% 
**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:_

3302 90 11 ---- Synthetic perfumery compounds kg. 10% 
3302 90 12 ---- Synthetic essential oil kg. 10% 
3302 90 19 ---- Other kg. 10% 
3302 90 20 --- Aleuritic acid kg. 10% 
3302 90 90 --- Other kg. 10% 
**3303** PERFUMES AND TOILET WATERS

3303 00 - _Perfumes and toilet waters:_

3303 00 10 --- Eau-de-cologne kg. 20% 
3303 00 20 --- Rose water kg. 20% 
3303 00 30 --- Keora water kg. 20% 

-----

**SECTION-VI** **CHAPTER-33**

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

3303 00 40 --- Perfumes and perfumery compounds not kg. 20% 
containing spirit (excluding aqueous
distillates)

3303 00 50 --- Perfumes containing spirit kg. 20% 
3303 00 60 --- Spirituous toilet preparations not elsewhere kg. 20% 

kg.


3303 00 90


--

specified or included
Other


20%





**3304** **BEAUTY** **OR** **MAKE-UP** **PREPARATIONS** **AND**

**PREPARATIONS** **FOR** **THE** **CARE** **OF** **THE** **SKIN**
**(OTHER THAN MEDICAMENTS),** **INCLUDING SUNSCREEN**

**OR SUNTAN PREPARATIONS; MANICURE OR PEDICURE**

**PREPARATIONS**

3304 10 00 - Lip make-up preparations kg. 20% 
3304 20 00 - Eye make-up preparations kg. 20% 

3304

3304


30

91


00 
       
-

Manicure or pedicure preparations
_Other:_
_Powders, whether or not compressed:_


kg. 20% 

3304 91 10 --- Face powders kg. 20% 
3304 91 20 --- Talcum powders kg. 20% 
3304 91 90 --- Other kg. 20% 
3304 99 -- Other:

3304 99 10 --- Face creams kg. 20% 
3304 99 20 --- Nail polish or lacquers kg. 20% 
3304 99 30 --- Moisturising lotion kg. 20% 
3304 99 40 --- Sindur, bindi, kumkum kg. 20% 
3304 99 50 --- Turmeric preparations kg. 20% 
3304 99 90 --- Other kg. 20% 
**3305** PREPARATIONS FOR USE ON THE HAIR

3305 10 - _Shampoos:_

3305 10 10 --- Containing spirit kg. 20% 
3305 10 90 --- Other kg. 20% 
3305 20 00 - Preparations for permanent waving or kg. 20% 
straightening

3305 30 00 - Hair lacquers kg. 20% 
3305 90 - _Other :_

--- _Hair oil :_

3305 90 11 ---- Perfumed kg. 20% 
3305 90 19 ---- Other kg. 20% 
3305 90 20 --- Brilliantines (spirituous) kg. 20% 
3305 90 30 --- Hair cream kg. 20% 
3305 90 40 --- Hair dyes (natural, herbal or synthetic) kg. 20% 
3305 90 50 --- Hair fixers kg. 20% 

-----

**SECTION-VI** **CHAPTER-33**

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

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 :_

3306 10 10 --- In powder kg. 20% 
3306 10 20 --- In paste kg. 20% 
3306 10 90 --- Other kg. 20% 

3306 20 00

3306 90 00


 - Yarn used to clean between the teeth kg.

(dental floss)

 - Other kg.


20%

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**

**INCLUDED; PREPARED ROOM DEODORISERS,**

**WHETHER** **OR NOT PERFUMED** **OR HAVING**

**DISINFECTANT PROPERTIES**

3307 10 - _Pre-shave,_ _shaving or_ _after-shave preparations:_

3307 10 10 --- Shaving cream kg. 20% 
3307 10 90 --- Other kg. 20% 
3307 20 00 - Personal deodorants and anti-perspirants kg. 20% 

3307 30

3307 30 10



 
--

_Perfumed_ _bath_

_preparations:_
Bath oil (thailam)

Other
_Preparations for_


kg. 20% 
kg. 20% 

_salts_ _and other_ _bath_

_perfumi ng or_


3307 30 90 --
             

3307 41 00

3307 49 00


3307 41 00 -- ―Agarbatti‖ and other odoriferous kg. 20% 
preparations which operate by burning

3307 49 00 -- Other kg. 20% 
3307 90 - _Other:_

3307 90 10 --- Depilatories kg. 20% 
3307 90 20 --- Sterile contact lens care solution kg. 20% 
3307 90 90 --- Other kg. 20% 

-
-

_deodorizing rooms, including odoriferous_
_preparations used during religious rites:_

―Agarbatti‖ and other odoriferous


-----

**SECTION-VI** **CHAPTER-34**

**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, vegetable or microbial fats or oils of a kind used

as mould release preparations (heading 1517);

(b) separate chemically defined compounds; or

(c) shampoos, dentrifices, 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% at 20[o]C 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 4.5 X 10[-2 ]N/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:

(a) chemically produced organic products of a waxy character, whether or not water-soluble;

(b) products obtained by mixing different waxes;

(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:

(i) products of headings 1516, 3402 or 3823, even if having a waxy character;

(ii) unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured,

of heading 1521;

(iii) mineral waxes and similar products of heading 2712 whether or not intermixed or

merely coloured; or

(iv) waxes mixed with, dispersed in or dissolved in a liquid medium (headings 3405, 3809,

etc.).


-----

**SECTION-VI** **CHAPTER-34**

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**
**Areas**

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

**SOAP; ORGANIC SURFACE-ACTIVE PRODUCTS AND**
**3401**
**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, and paper, wad-_
_ding, felt and nonwovens, impregnated, coated_
_or covered with soap or detergent :_

3401 11 -- _For toilet_ _use (including medicated products):_

3401 11 10 --- Medicated toilet soaps kg. 10% 
3401 11 20 --- Shaving soaps other than shaving cream kg. 10% 
3401 11 90 --- Other kg. 10% 
3401 19 -- _Other:_

--- _Bars_ _and_ _blocks of not less than 500 gm in_

_weight:_

3401 19 11 ---- Industrial soap kg. 10% 
3401 19 19 ---- Other kg. 10% 
3401 19 20 --- Flakes, chips and powder kg. 10% 
3401 19 30 --- Tablets and cakes kg. 10% 
--- _Household and laundry_ _soaps not elsewhere_

_specified or included :_

3401 19 41 **----** Household soaps kg. 10% 
3401 19 42 **----** Laundry soaps kg. 10% 
3401 19 90 --- Other kg. 10% 
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 sal e,_

_whether or not containing soap :_

--- _For toilet use (including medicated products):_

3401 30 11 **----** Medicated toilet soaps kg. 10% 
3401 30 12 **----** Shaving cream and shaving gel kg. 10% 

-----

**SECTION-VI** **CHAPTER-34**

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

3401 30 19 **----** Other kg. 10% 
3401 30 90 --- Other kg. 10% 
**3402** **ORGANIC SURFACE-ACTIVE AGENTS** **(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**

              - _Anionic organic surface-active agents, whether or_

_not put up for retail sale:_

3402 31 00 -- Linear alkylbenzene sulphonic acids and their salts kg. 10% 10%


3402 39 00 -- Other kg. 10% 10%

             - _Other organic surface-active agents, whether or not_

_put up for retail sale:_

3402 41 00 -- Cationic kg. 10% 10%

3402 42 00 -- Non-ionic kg. 10% 10%

3402 49 00 -- Other kg. 10% 10%

3402 50 00 - Preparations put up for retail sale kg. 10% 
3402 90 _- Other:_

--- _Synthetic_ _detergents:_

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

3402 90 12 **----** Cleaning or degreasing preparations not kg. 10% 
having a basis of soap or other organic

surface active agents

3402 90 19 **----** Other kg. 10% 
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

3402 90 30 --- Penetrators kg. 10% 
--- _Wetting_ _agents:_


-----

**SECTION-VI** **CHAPTER-34**

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

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

3402 90 42 **----** Cleaning or degreasing preparations not kg. 10% 
having a basis of soap or other organic

surface active agents

3402 90 49 **----** Other kg. 10% 
--- _Washing preparations whether or not containing_

_soap :_

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


3402 90 52 **----** Cleaning or degreasing preparations not

having a basis of soap or other organic
surface active agents


kg. 10% 

3402 90 59

3402 90 91

3402 90 92

3402 90 99


**----**

--
**----**

**----**

**----**


kg.

kg.

kg.

kg.


10%

10%

10%

10%

7.5%

7.5%










Other
_Other :_
Washing preparations (including auxiliary

washing preparations) and cleaning
preparations, having a basis of soap or other
organic surface active agents
Cleaning or degreasing preparations not hav
ing a basis of soap or other organic
surface active agents
Other


**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, FURSKINS** **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

_frombituminous minerals:_

3403 11 00 -- Preparations for the treatment of textile kg.

materials, leather, furskins or other materials

3403 19 00 -- Other kg.

              - _Other:_


-----

**SECTION-VI** **CHAPTER-34**

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

3403 91 00 -- Preparations for the treatment of textile kg. 7.5% 

kg.


3403 99 00


-

materials, leather, furskins or other materials
Other


7.5%





**3404** **ARTIFICIAL** **WAXES** **AND** **PREPARED** **WAXES**

3404 20 00 - Of poly (oxyethylene) (polyethylene glycol) kg. 10% 
3404 90 - _Other:_

3404 90 10 --- Sealing wax (including bottle sealing wax) kg. 10% 
in sticks, cakes or similar forms

3404 90 20 --- Polyethylene wax kg. 10% 
--- _Artificial waxes (including water soluble_

_waxes) prepared waxes, not emulsified or_
_containing solvents :_

3404 90 31 **----** Poly brominated biphenyls kg. 10% 
3404 90 32 **----** Poly chlorinated biphenyls kg. 10% 
3404 90 33 **----** Poly chlorinated terphenyls kg. 10% 
3404 90 39 **----** Other kg. 10% 
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**

3405 10 00 - Polishes, creams and similar preparations kg. 10% 
for footwear or leather

3405 20 00 - Polishes, creams and similar preparations kg. 10% 
for the maintenance of wooden furniture, floors
or other wood work

3405 30 00 - Polishes and similar preparations for kg. 10% 
coach-work, other than metal polishes

3405 40 00 - Scouring pastes and powders and other kg. 10% 
scouring preparations

3405 90 - _Other:_


3405 90 10 --- Polishes and compositions for application kg.

to metal including diamond polishing powder
or paste


10% 

3405 90 90 --- Other kg. 10% 
**3406** **CANDLES,** **TAPERS** **AND** **THE** **LIKE**

3406 00 - _Candles, tapers and the_ _like:_

3406 00 10 --- Candles kg. 25% 

-----

**SECTION-VI** **CHAPTER-34**

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

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):_


3407 00 10 --- Modelling pastes, including those put up for kg. 10% 
children‗s amusement

3407 00 90 --- Other kg. 10% 

-----

**SECTION-VI** **CHAPTER-35**

**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 or other products of Chapter 30;

(c) enzymatic preparations for pre-tanning (heading 3202);

(d) enzymatic soaking or washing preparations or 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** **Prefer-**
**ential**
**Areas**

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


**3501**

3501 10 00





kg.


**CASEIN, CASEINATES AND OTHER CASEIN**

**DERIVATIVES;** **CASEIN GLUES**
Casein


20%





3501 90 00 - Other kg. 20% 
**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. 20% 
3502 19 00 -- Other kg. 20% 
3502 20 00 - Milk albumin, including concentrates of kg. 20% 
two or more whey proteins

3502 90 00 - Other kg. 20% 
**3503** **GELATIN** **[INCLUDING** **GELATIN** **IN** **RECTANGULAR**
**(INCLUDING SQUARE)** **SHEETS,** **WHETHER OR**

**NOTSURFACE-WORKED OR COLOURED] AND**


-----

**SECTION-VI** **CHAPTER-35**

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

**GELATIN** **DERIVATIVES;** **ISINGLASS;** **OTHER**

**GLUES OF ANIMAL ORIGIN, EXCLUDING CASEIN**


kg.


3503 00

3503 00 10



 
--

**GLUES OF HEADING 3501**
_Gelatin [including gelatin in rectangular_

_(including square) sheets, whether or not_
_surface-worked or coloured] and gelatin_
_derivatives; isinglass; other glues of animal_
_origin, excluding casein_ _glues of heading 3501:_
Isinglass


20%





3503 00 20 --- Gelatin, edible grade and not elsewhere kg. 20% 

3503 00 30

3503 00 90


--
--

specified or included
Glues derived from bones, hides and similar

items; fish glues
Other


20%

20%

20%







**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.

kg.

kg.


--- _Other :_

3504 00 91 --- Isolated soya protein kg. 20% 
3504 00 99 --- Others kg. 20% 
**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:_

3505 10 10 --- Esterified starches kg. 20% 
3505 10 90 --- Other kg. 20% 
3505 20 00 - Glues kg. 20% 
**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** **1KG**

3506 10 00 - [Products suitable for use as glues or ] kg. 10% 

-----

**SECTION-VI** **CHAPTER-35**

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





adhesives, put up for retail sale as glues or
adhesives, not exceeding a net weight of 1KG
_Other :_


3506 91 -- Adhesives based on polymers of headings

_3901 to 3913 or on rubber:_

3506 91 10 --- Based on latex, phenol formaldehyde (PF), kg. 10% 

3506 91 90


--

urea formaldehyde (UF) and polyvinyl
alcohol (PVA)
Other


10%

10%

10%







3506 99 -- Other :


3506 99 10

3506 99 91


--
--
**----**


Synthetic glue with phenol urea or cresol
(with formaldehyde) as the main component
_Prepared glues and other prepared adhesives_
_not elsewhere specified or included:_
Based on starch, gum, latex, PF, UF and PVA


kg.

kg.

kg.


3506 99 99 **----** Other kg. 10% 
**3507** **ENZYMES;** **PREPARED** **ENZYMES** **NOT** **ELSEWHERE**

**SPECIFIED OR INCLUDED**

3507 10 - _Rennet and concentrates thereof:_

--- _Microbial rennet:_

3507 10 11 **----** Animal rennet kg. 10% 

3507 10 19 **----** Other kg. 10% 
--- _Other :_

3507 10 91 **----** Animal rennet kg. 10% 
3507 10 99 **----** Other kg. 10% 
3507 90 - _Other :_

3507 90 10 --- Industrial enzymes (textile assistant) kg. 10% 
3507 90 20 --- Pancretin pure (excluding medicament) kg. 10% 
3507 90 30 --- Pepsin (excluding medicament) kg. 10% 
3507 90 40 --- Pectin esterases pure kg. 10% 
3507 90 50 --- Pectolytic enzyme (pectimase) kg. 10% 
--- _Other enzymes of microbial origin:_

3507 90 61 **----** Streptokinase kg. 10% 
3507 90 62 **----** Amylases enzymes kg. 10% 

3507 90 69

3507 90 71

3507 90 79

3507 90 91

3507 90 99


**----**

--
**----**

**----**

--
**----**

**----**


kg.

kg.

kg.

kg.

kg.


10%

10%

10%

10%

10%









Other
_Enzymes for pharmaceutical use, other than_
_streptokinase :_
Papain, pure, of pharmaceutical grade

Other
_Other:_
Enzymatic preparations containing food

stuffs
Other


-----

**SECTION-VI** **CHAPTER-36**

**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 2(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 cm[3]; and

(c) resin torches, firelighters and the like.

**Tariff Item** **Description of goods** **Unit** **Rate of duty**


**Standard**
**ential**
**Areas**


**Prefer-**


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

**3601** **PROPELLANT** **POWDERS**

3601 00 - _Propellant powders :_

3601 00 10 **--- Blasting powder** kg. 10% 
3601 00 20 **--- Gun powder** kg. 10% 
3601 00 90 **--- Other** kg. 10% 
**3602** **PREPARED** **EXPLOSIVES,** **OTHER** **THAN** **PROPELLANT**
**POWDERS**


3602 00

3602 00 10



 
**---**


3602 00 - _Prepared explosives, other than propellant_

_powders :_

3602 00 10 **---** Industrial explosives kg. 10% 
3602 00 90 **--- Other** kg. 10% 
**3603** **SAFETY FUSES; DETONATING CORDS; PERCUSSION OR**
**DETONATING** **CAPS;** **IGNITERS;** **ELECTRIC**

**DETONATORS**

3603 1 0 00 - Safety fuses kg. 10% 
3603 2 0 00 - Detonating cords kg. 10% 
3603 3 0 0 0 - Percussion caps kg. 10% 

-----

**SECTION-VI** **CHAPTER-36**

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

3603 40 00 - Detonating caps kg. 10% 
3603 50 00 - Igniters kg. 10% 
3603 60 00 - Electric detonators kg. 10% 
**3604** **FIREWORKS,** **SIGNALLING** **FLARES,** **RAIN** **ROCK-**

**ETS,** **FOG SIGNALS AND OTHER PYROTECHNIC**
**ARTICLES**

3604 10 00 - Fireworks kg. 10% 
3604 90 - _Other:_

3604 90 10 **--- Ship signals** kg. 10% 
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 :_

3605 00 10 --- Safety matches


kg.


10%





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**

3606 10 00 - Liquid or liquefied-gas fuels in containers of kg. 10% 
a kind used for filling or refilling cigarette or
similar lighters and of a capacity not
exceeding 300 cm[3]

3606 90 -- _Other :_

3606 90 10 **---** Combustible preparations kg. 10% 
**---** _Other :_

3606 90 91 **----** Ferro-cerium, in all forms kg. 10% 
3606 90 92 **----** Pyrophoric alloys, in all forms kg. 10% 
3606 90 93 **----** DNPT (dinitroso-penta-methylene kg. 10% 

kg.


3606 90 99


**----**


10%





tetramine)
Others


-----

**SECTION-VI** **CHAPTER-37**

**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, including
thermosensitive, 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** **Prefer-**

**ential**
**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 m[2 ] 10% 
3701 10 90 --- Other m[2 ] 10% 
3701 20 00 - Instant print film kg. 10% 
3701 30 00 - Other plates and film, with any side m[2 ] 10% 
exceeding 255 mm

              - _Other :_

3701 91 -- For _colour_ _photography (Polychrome):_

3701 91 10 --- Cinematographic film kg. 10% 
3701 91 90 --- Other kg. 10% 
3701 99 -- Other :

3701 99 10 --- Cinematographic film m[2] 10% 
3701 99 90 --- Other m[2] 10% 
**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 m[2] 10% 
              - _Other film, without perforations, of a_

_width not exceeding 105 mm:_


-----

**SECTION-VI** **CHAPTER-37**

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

3702 31 -- For _colour photography (Polychrome):_

3702 31 10 --- Cinematographic film u 10% 
3702 31 90 --- Other u 10% 
3702 32 -- Other, _with_ _silver_ _halide emulsion:_

3702 32 10 --- Cinematographic film m[2 ] 10% 
3702 32 90 --- Other m[2 ] 10% 
3702 39 -- _Other :_
3702 39 10 --- Cinematographic film m[2 ] 10% 
3702 39 90 --- Other m[2 ] 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 m[2 ] 10% 
3702 41 90 --- Other m[2 ] 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 m[2] 10% 
in rolls

3702 42 20 --- Cinematographic film m[2 ] 10% 
3702 42 90 --- Other m[2] 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 a m[2] 10% 
width 620 mm

3702 43 20 --- Cinematographic film m[2 ] 10% 
3702 43 90 --- Other m[2] 10% 
3702 44 -- Of a width exceeding 105 mm but not

_exceeding_ _610 mm:_

3702 44 10 --- Photographic films of a width 120 mm in m[2] 10% 
rolls

3702 44 20 --- Cinematographic film m[2 ] 10% 
3702 44 90 --- Other m[2] 10% 
              - _Other film, for colour photography_

_(polychrome) :_

3702 52 - - Of a width not exceeding 16 mm :

3702 52 10 - - - Finished rolls of cinematographic positive m 10% 
3702 52 20 - - - Other cinematographic film m 10% 
3702 52 90 - - - Other m 10% 
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


-----

**SECTION-VI** **CHAPTER-37**

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

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:_

3702 54 10 --- Finished rolls of cinematographic positive m 10% 
3702 54 20 --- Other cinematographic film m 10% 
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 :_

3702 55 10 --- Finished rolls of cinematographic positive m 10% 
3702 55 20 --- Other cinematographic film m 10% 
3702 55 90 --- Other m 10% 
3702 56 -- Of a width exceeding 35 mm :

3702 56 10 --- Finished rolls of cinematographic positive m 10% 
3702 56 20 --- Other cinematographic film m 10% 
3702 56 90 --- Other m 10% 
              - _Other :_

3702 96 -- Of a width not exceeding 35 mm and of a length


3702 96 11



- - - 

not exceeding 30 m:
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 : 20
Cinematographic film:


3702 97 11 - - - - Not exceeding 16 mm m1 0% 
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% 
**3703** **PHOTOGRAPHIC** **PAPER,** **PAPERBOARD** **AND**

**TEXTILES,** **SENSITISED,** **UNEXPOSED**

3703 10 - _In rolls of a width exceeding 610 mm:_

3703 10 10 --- Photographic paper or paperboard kg. 10% 
3703 10 20 --- Textiles kg. 10% 
3703 20 - _Other, for colour photography (polychrome):_

3703 20 10 --- Photographic paper or paperboard kg. 10% 
3703 20 20 --- Textiles kg. 10% 
3703 90 - _Other :_

3703 90 10 --- Photographic paper or paperboard kg. 10% 
3703 90 20 --- Textiles kg. 10% 
**3704** **PHOTOGRAPHIC** **PLATES,** **FILM,** **PAPER,** **PAPER** **BOARD**

**AND TEXTILES,** **EXPOSED BUT NOT DEVELOPED**


-----

**SECTION-VI** **CHAPTER-37**

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

3704 00 - _Photographic plates, film, paper, paper_

_board_ _and textiles, exposed but not_

_developed :_

3704 00 10 --- Photographic paper, or paperboard kg. 10% 
3704 00 20 --- Cinematographic plates and film kg. 10% 
3704 00 30 --- Sensitised textiles kg. 10% 
3704 00 90 --- Other kg. 10% 
**3705** **PHOTOGRAPHIC** **PLATES** **AND** **FILM,** **EXPOSED** **AND**

**DEVELOPED,** **OTHER THAN CINEMATOGRAPHIC FILM**

3705 00 00 - Photographic plates and film, exposed and kg. 10% 
developed, other than cinematographic film

**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 :_

3706 10 11 ---- Made wholly in black and white and of m 10% 

a length not exceeding 4,000 m

3706 10 12 ---- Made wholly in black and white and of a m 10% 
length exceeding 4,000 m

3706 10 13 ---- Made wholly or partly in colour and of a m 10% 
length not exceeding 4,000 m

3706 10 14 ---- Made wholly or partly in colour and of a m 10% 
length exceeding 4,000 m

3706 10 15 ---- Children‗s films certified by the Central m 10% 
Board of Film Certification to be
―Children‗s Film‖

3706 10 20 --- Documentary shorts, and films certified m 10% 
as such by the Central Board of Film
Certification

3706 10 30 --- News Reels and clippings m 10% 
--- _Advertisement_ _shorts_ _and films :_

3706 10 41 ---- Made wholly in black and white m 10% 

3706 10 42

3706 10 51

3706 10 52

3706 10 59


---
--
---
---
---

Made wholly or partly in colour
_Other children’s film :_
Patch prints, including Logos intended

exclusively for the entertainment of
children
Children‗s film certified by the Central

Board of Films Certification to be
―Children‗s Film‖
Other


m

m

m

m


10%

10%

10%

10%








-----

**SECTION-VI** **CHAPTER-37**

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

--- _Educational shorts, and films :_

3706 10 61 ---- Certified as predominantly educational m 10% 
by the Central Board of Film Certification

3706 10 62 ---- Patch prints, including logos intended m 10% 
exclusively for educational purposes

3706 10 63 ---- Teaching aids including film strips of m 10% 
educational nature

3706 10 69 ---- Other m 10% 
3706 10 70 --- Short films not elsewhere specified or m 10% 
included

--- _Other :_

3706 10 91 ---- Audio-visual news or audio-visual views m 10% 
materials including news clippings

3706 10 92 ---- Master positives, exposed negatives, m 10% 
dupes and rush prints as are not cleared

for public exhibitions

3706 10 99 ---- Other m 10% 
3706 90 - _Other :_

--- _Feature films :_

3706 90 11 ---- Made wholly in black and white and of a m 10% 
length not exceeding 4,000 m

3706 90 12 ---- Made wholly in black and white and of a m 10% 
length exceeding 4,000 m

3706 90 13 ---- Made wholly or partly in colour and of a m 10% 
length not exceeding 4,000 m

3706 90 14 ---- Made wholly or partly in colour and of a m 10% 
length exceeding 4,000 m

3706 90 15 ---- Children‗s films certified by the Central m 10% 
Board of Film Certification to be

―Children‗s Film‖

3706 90 20 --- Documentary shots, and films certified as m 10% 
such by the Central Board of Film

Certification

3706 90 30 --- News reels and clippings m 10% 
--- _Advertisement_ _shots and films :_

3706 90 41 ---- Made wholly in black and white m 10% 
3706 90 42 ---- Made wholly or partly in colour m 10% 
--- _Other children’s film :_

3706 90 51 ---- Patch prints, including logos intended m 10% 
exclusively for the entertainment of

children

3706 90 52 ---- Children‗s film certified by the Central m 10% 
Board of Films Certification to be

―Children‗s film‖

3706 90 59 ---- Other m 10% 

-----

**SECTION-VI** **CHAPTER-37**

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


m

m

m

m

m

m

m

m

m


3706 90 61

3706 90 62

3706 90 63

3706 90 64

3706 90 69

3706 90 70

3706 90 91

3706 90 92

3706 90 99


--
---
---
---
---
---
----
---
---
---

_Educational shots, and films :_
Certified as predominantly educational

by the Central Board of Film Certification
Patch prints, including logos intended

exclusively for educational purposes
Teaching aids including film strips of

educational nature
Certified as predominantly

educational, by Central Board of Film
Certification, of width below 30mm
Other

Short film not elsewhere specified
_Other:_
Audio-visual news or audio-visual views

materials including news clippings
Master positives, exposed negatives, dupes

and rush prints as are not cleared for public
exhibitions
Other


10%

10%

10%

10%

10%

10%

10%

10%

10%













**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**

3707 10 00 - Sensitizing emulsions kg. 10% 
3707 90 - _Other:_


3707 90 10

3707 90 90


--
--

Chemical products mixed or compounded for
Photographic uses (for example, developers
and fixers), whether or not in bulk
Other


kg.

kg.


10%

10%






-----

**SECTION-VI** **CHAPTER-38**

**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-sproutingpro-ducts 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) products of heading 2404;

(d) 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);

(e) medicaments (Heading 3003 or 3004);

(f) 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 classification 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;

(d) Stencil correctors, other correcting fluids and correction tapes (other than those of heading

9612), put up in packings for retail sale; and;


-----

**SECTION-VI** **CHAPTER-38**

(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, for example wastes of plastics,

rubber, wood, paper, textiles, glass or metals, electrical and electronic waste and scrap (including
spent batteries) which fall in their appropriate headings of the Nomenclature;

(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 unstablised sludge. Stablised 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, contaminted 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).

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 or microbial fats and oils whether or not used.

**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); carbofuran (ISO); chlordane (ISO);
chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis (pchlorophenyl) 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-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), 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;


-----

**SECTION-VI** **CHAPTER-38**

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), pirimiphosmethyl (ISO) or propoxur (ISO).

3. Sub-headings 3824 81 to 3824 89 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 (p-c hlorophenyl)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; tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers; short-chain chlorinated paraffins.

Short-chain chlorinated paraffins are mixtures of compounds, with a chlorination degree

of more than 48% by weight, with the following molecular formula: CxH(2x-y+2)Cly, where x=10 - 13
and y= 1 – 13.

4. For the purposes of tariff items 3825 41 00 and 3825 49 00, "waste organic solvents"are

wastescontaining mainly organic solvents, not fit for further use as presented as primary products, whether
or notintended for recovery of solvents.';

**Supplementary Notes:**

1. Tariff item 3808 91 41 covers one of the following goods of sub-heading 3808 91 : Acephate (ISO)

conforming to IS-12915; Cartap Hydrochloride (ISO) conforming to IS-14159; Imidacloprid (ISO)
conforming to IS-15443; Acetamiprid (ISO) conforming to IS-15981.

2. Tariff item 3808 91 42 covers one of the following goods of sub-heading 3808 91 with content by

mass greater than 90% : Chlorentraniliprole (ISO); Buprofezin (ISO); Flubendiamide (ISO);
Emamectin Benzoate (ISO).

3. Tariff item 3808 91 51 covers only mixtures and preparations of goods of sub-heading 3808 91,

containing one or more of the following : Acephate (ISO) conforming to IS-12916; Cartap
Hydrochloride (ISO) conforming to IS-14183; Imidacloprid (ISO) conforming to IS-15335;
Acetamiprid (ISO) conforming to IS-16328.

4. Tariff item 3808 91 52 covers only mixtures and preparations of goods of sub-heading 3808 91 with

content by mass greater than 90%, containing one or more of the following : Chlorentraniliprole
(ISO); Buprofezin (ISO); Flubendiamide (ISO); Emamectin Benzoate (ISO).

5. Tariff item 3808 92 60 covers one of the following goods of sub-heading 3808 92 : Carbendazim

(ISO) conforming to IS-8445.

6. Tariff item 3808 92 70 covers only mixtures and preparations of goods of sub-heading 3808 92,

containing one or more of the following : Carbendazim (ISO) conforming to IS-8446.

7. Tariff item 3808 93 61 covers one of the following goods of sub-heading 3808 93 : Pretilachlor (ISO)

conforming to IS-15158; Glyphosate (ISO) conforming to IS-12502.

8. Tariff item 3808 93 62 covers one of the following goods of sub-heading 3808 93 with content by

mass greater than 90% : Bispyribac sodium (ISO); Imazethapyr (ISO).

9. Tariff item 3808 93 71 covers only mixtures and preparations of goods of sub-heading 3808 93,

containing one or more of the following : Pretilachlor (ISO) conforming to IS-15160.

10. Tariff item 3808 93 72 covers only mixtures and preparations of goods of sub-heading 3808 93 with

content by mass greater than 90%, containing one or more of the following : Bispyribac sodium (ISO);
Imazethapyr (ISO)


-----

**SECTION-VI** **CHAPTER-38**

**(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**

3801 10 00 - Artificial graphite kg. 7.5% 10%

3801 20 00 - Colloidal or semi-colloidal graphite kg. 7.5% 
3801 30 00 - Carbonaceous pastes for electrodes and kg. 7.5% 
similar pastes for furnace linings

3801 90 00 - Other kg. 7.5% 
**3802** **ACTIVATED** **CARBON;** **ACTIVATED** **NATURAL**


**MINERAL** **PRODUCTS;** **ANIMAL** **BLACK,** **INCLUDING**

**SPENT ANIMAL BLACK**

3802 10 00 - Activated carbon kg. 7.5% 10%

3802 90 - _Other:_

--- _Activated natural mineral products:_

3802 90 11 ---- Activated alumina kg. 7.5% 
3802 90 12 ---- Activated bauxite kg. 7.5% 
3802 90 19 ---- Other kg. 7.5% 

3802 90 20 --- Animal black (for example bone black,

ivory black), including spent animal black


kg. 7.5% 

**3803 00 00** **TALL** **OIL,** **WHETHER** **OR** **NOT** **REFINED** kg. 7.5% 
**3804** **RESIDUAL** **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 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 10 --- Lignin sulphonates kg. 7.5% 
3804 00 20 --- Concentrated sulphate lye kg. 7.5% 
3804 00 90 --- Other kg. 7.5% 
**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:_

3805 10 10 --- Wood turpentine oil and spirit of turpentine kg. 7.5% 
3805 10 20 --- Gum turpentine oil kg. 7.5% 
3805 10 30 --- Sulphate turpentine oil kg. 7.5% 
3805 90 - _Other :_


-----

**SECTION-VI** **CHAPTER-38**

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

7.5%
3805 90 20 --- Crude dipentene kg. 
3805 90 30 --- Sulphite turpentine kg. 7.5% 
3805 90 90 --- Other kg. 7.5% 
**3806** **ROSIN** **AND** **RESIN** **ACIDS,** **AND** **DERIVATIVES**

**THEREOF;** **ROSIN** **SPIRIT** **AND** **ROSIN** **OILS;** **RUN**

**GUMS**

3806 10 - _Rosin and resin acids :_

3806 10 10 --- Gum rosin kg. 7.5% 
3806 10 90 --- Other kg. 7.5% 

3806 20 00

3806 30 00






Salts of rosin, of resin acids or of derivatives
of rosin or resin acids, other than salts of
rosin adducts
Ester gums


kg.

kg.


7.5%

7.5%






3806 90 - _Other :_

3806 90 10 --- Run gums kg. 7.5% 
3806 90 90 --- Other kg. 7.5% 
**3807** **WOOD** **TAR; WOOD** **TAR** **OILS; WOOD CREOSOTE;**

**WOOD** **NAPHTHA;** **VEGETABLE** **PITCH;** **BREWERS’**

**PITCH AND SIMILAR PREPARATIONS BASED ON**


kg.


3807 00

3807 00 10



 
--

**ROSIN,** **RESIN** **ACIDS** **OR** **ON VEGETABLE** **PITCH**
_Wood tar;_ _wood tar oils;_ _wood_ _creosote;_

_wood naphtha; vegetable pitch; brewers’_
_pitch and similar preparations based on_
_rosin, resin acids or on vegetable pitch:_
Wood tar


7.5%





3807 00 20 --- Wood Tar oils, wood creosote, wood naphtha kg. 7.5% 

3807 00 30 --- Vegetable pitch, brewers‗ pitch and 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,** **SULPHUR-**

**TREATED** **BANDS,** **WICKS AND CANDLES, AND**

**FLY-PAPERS)**

_- Goods specified in Sub-heading Note 1 to_

_this Chapter:_

3808 52 00 -- DDT (ISO) (clofenotane (INN)), in packings of

a net weight content not exceeding 300 g


kg. 7.5% 
kg. 10% 

3808 59 00 -- Other kg. 10% 
             - _Goods specified in Sub-heading Note 2_

_to this Chapter:_

3808 61 00 I ki f i h k 10%


-----

**SECTION-VI** **CHAPTER-38**

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

exceeding 300 g

3808 62 00 -- In packings of a net weight content exceeding kg. 10% 
300 g but not exceeding 7.5 kg

3808 69 00 -- Other kg. 10% 
3808 91 -- _Insecticides:_

3808 91 11 ---- Aluminium phosphate (for example phostoxin) Kg. 10% 
3808 91 12 ---- Calcium cyanide kg. 10% 
3808 91 13 ---- D.D.V.P. (Dimethyle-dichloro-vinyl- phosphate) kg. 10% 
3808 91 21 ---- Diaginal kg. 10% 
3808 91 22 ---- Methyl bromide kg. 10% 
3808 91 23 ---- Dimethoate, technical grade kg. 10% 
3808 91 24 ---- Melathion kg. 10% 
3808 91 31 ---- Endosulphan, technical grade kg. 10% 
3808 91 32 ---- Quinal phos kg. 10% 
3808 91 33 ---- Isoproturon kg. 10% 
3808 91 34 ---- Fenthion kg. 10% 
3808 91 35 ---- Cipermethrin, technical grade kg. 10% 
3808 91 36 ---- Allethrin kg. 10% 

3808 91 37

3808 91 41

3808 91 42

3808 91 51

3808 91 52

3808 91 91

3808 91 92

3808 91 99


-----
---
---
--
---
---
--
---
---
---

Synthetic pyrethrum
_Goods specified in Supplementary Note 1 and 2_
_to this Chapter :_
Goods specified in Supplementary Note 1 to
this Chapter
Goods specified in Supplementary Note 2 to
this Chapter
_Goods specified in Supplementary Note 3 and 4_
_to this Chapter :_

Goods specified in Supplementary Note 3 to
this Chapter
Goods specified in Supplementary Note 4 to
this Chapter
_Other:_
Repellants for insects such as flies, mosquito

Paper impregnated or coated with insecticides
such as D.D.T. coated paper
Other


kg.

kg.

kg.

kg.

kg.

kg.

kg.

kg.


10%

10%

10%

10%

10%

10%

10%

10%












3808 92 -- _Fungicides:_

3808 92 10 --- Maneb kg. 10% 
3808 92 20 --- Sodium penta chlorophenate (santrobrite) kg. 10% 
3808 92 30 --- Thiram (tetra methyl thiuram disulphide) kg. 10% 
3808 92 40 --- Zineb kg. 10% 

3808 92 50
3808 92 60

3808 92 70


3808 92 50 --- Copper oxychloride kg. 10% 3808 92 60 --- Goods specified in Supplementary Note 5 to kg. 10% 
this Chapter

3808 92 70 --- Goods specified in Supplementary Note 6 to kg. 10% 
this Chapter

3808 92 90 --- Other kg. 10% 

--
--
--

-----

**SECTION-VI** **CHAPTER-38**

3808 93 10 --- Chloromethyl phenozy acetic acid (M.C.P.A) kg. 10% 
3808 93 20 --- 2:4 Dichloro phenozy acetic acid its and esters kg. 10% 
3808 93 30 --- Gibberellic acid kg. 10% 
3808 93 40 --- Plant growth regulators kg. 10% 

3808 93 50

3808 93 61

3808 93 62

3808 93 71

3808 93 72


3808 93 50 --- Weedicides and weed killing agents kg. 10% 
--- _Goods specified in Supplementary Note 7 and 8_

_to this Chapter :_

3808 93 61 ---- Goods specified in Supplementary Note 7 to kg. 10% 
this Chapter

3808 93 62 ---- kg. 10% 
Goods specified in Supplementary Note 8 to
this Chapter

--- _Goods specified in Supplementary Note 9 and_

_10 to this Chapter :_

3808 93 71 ---- Goods specified in Supplementary Note 9 to kg. 10% 
this Chapter

3808 93 72 ---- Goods specified in Supplementary Note 10 to kg. 10% 
this Chapter

3808 93 90 --- Other kg. 10% 
3808 94 00 --- Disinfectants kg. 10% 
3808 99 -- _Other:_

3808 99 10 --- Pesticides, not elsewhere specified or included kg. 10% 
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. 20% 
             - _Other :_

3809 91 -- Of a kind used in the textile or like industries:

3809 91 10 --- Textile assistants mordanting agents kg. 7.5% 
3809 91 20 --- Textile assistants desizing agents kg. 7.5% 
3809 91 30 --- Textile assistants dispersing agents kg. 7.5% 
3809 91 40 --- Textile assistants emulsifying agents kg. 7.5% 
3809 91 50 --- Textile assistants hydro sulphite kg. 7.5% 
formaldehyde compound (rongalite or
formusul)

3809 91 60 --- Textile assistants—textile preservatives kg. 7.5% 
3809 91 70 --- Textile assistants water proofing agents kg. 7.5% 
3809 91 80 --- Prepared textile glazings, dressings and kg. 7.5% 
mordants

3809 91 90 --- Other kg. 7.5% 
3809 92 00 -- Of a kind used in the paper or like industries kg. 7.5% 
3809 93 -- _Of a kind used in the leather or like industries :_

3809 93 10 --- Fatty oil or pull up oil kg. 7.5% 
3809 93 90 --- Other kg. 7.5% 
**3810** **PICKLING** **PREPARATIONS** **FOR** **METAL** **SURFACES;**


-----

**SECTION-VI** **CHAPTER-38**

**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:_

3810 10 10 --- Pickling preparations and other soldering, kg. 7.5% 
brazing or welding powders or pastes

3810 10 20 --- Thermite portion for welding (alumina kg. 7.5% 
thermic heat generators)

3810 10 90 --- Other kg. 7.5% 
3810 90 - _Other:_

7.5%

3810 90 10 --- Preparations of a kind used as cores or kg. 
coatings for welding electrodes and rods

7.5%

3810 90 90 --- Other kg. 
**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 :_

3811 11 00 -- Based on lead compounds kg. 10% 

3811

3811

3811


19

21

29


00

00

00


-
 
-
-

Other
_Additives for lubricating oils:_
Containing petroleum oils or oils obtained

from bituminous minerals
Other


kg.

kg.

kg.


10%

10% 
10%






3811 90 00 - Other kg. 10% 
**3812** **PREPARED RUBBER ACCELERATORS;** **COMPOUND**

**PLASTICISERS** **FOR RUBBER OR PLASTICS,** **NOT**

**ELSEWHERE** **SPECIFIED** **OR** **INCLUDED;** **ANTI-**

**OXIDISING** **PREPARATIONS** **AND** **OTHER** **COMPOUND**

**STABILISERS** **FOR** **RUBBER** **OR** **PLASTICS**

3812 10 00 - Prepared rubber accelerators kg. 7.5% 10%

3812 20 - _Compound plasticisers for rubber or plastics:_

3812 20 10 --- Phthalate plasticisers kg. 7.5% 
3812 20 90 --- Other kg. 7.5% 
             - _Anti-oxidising preparations and other compound_

_stabilizers for rubber or plastics:_

3812 31 00 -- Mixtures of oligomers of 2, 2, 4-trimethyl-1, 2- kg. 7.5% 
dihydroquinoline (TMQ)

3812 39 -- _Other:_

3812 39 10 --- Anti-oxidants for rubber kg. 7.5% 
3812 39 20 --- Softeners for rubber kg. 7.5% 
3812 39 30 --- Vulcanizing agents for rubber kg. 7.5% 
3812 39 90 --- Other kg. 7.5% 

**3813** **00 00** **PREPARATIONS** **AND CHARGES** **FOR FIRE-EXTINGUISHERS;**

**CHARGED FIRE-EXTINGUISHING GRENADES**

**3814** **ORGANIC COMPOSITE** **SOLVENTS AND** **THINNERS,**

**NOT ELSEWHERE** **SPECIFIED** **OR INCLUDED;**


kg. 10% 

-----

**SECTION-VI** **CHAPTER-38**

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

_elsewhere specified or included; prepared paint_
_or varnish removers :_


3814 00 10

3814 00 20


--
--

Organic composite solvents and thinners, not
elsewhere specified or included
Prepared paint or varnish removers


10%

10%






kg.

kg.


**3815** **REACTION INITIATORS, REACTION** **ACCELERATORS**

**AND CATALYTIC**


**PREPARATIONS, NOT ELSEWHERE SPECIFIED OR INCLUDED**
_Supported catalysts :_

With nickel or nickel compounds as the
active substance
_With precious metal or precious metal compounds_

_as the active substance :_
Platinum or palladium catalysts with a base

of activated carbon
Other


kg.

kg.


3815 11 00

3815 12

3815 12 10

3815 12 90



 
-
-
--
--

kg. 7.5% 10%


10%

10%


7.5%

7.5%


3815 19 00 -- Other kg. 7.5% 
3815 90 00 - Other kg. 7.5% 

**3816** **00 00** **Refractory cements, mortars, concretes and**
**similar** **compositions,** **including** **dolomite**

**ramming mix, other than products of heading**
**3801**


kg. 7.5% 

**3817**

3817 00


**MIXED ALKYLBENZENES AND MIXED**

**ALKYLNAPHTHALENES, 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_ _:_

3817 00 11 ---- Linear alkylbenzenes kg. 7.5% 
3817 00 19 ---- Other kg. 7.5% 
3817 00 20 --- Mixed alkylnaphthalenes kg. 7.5% 
**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 

-----

**SECTION-VI** **CHAPTER-38**

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

**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**

3819 00 10 --- Hydraulic brake fluids kg. 10% 
3819 00 90 --- Other kg. 10% 

**3820** **00 00** **ANTI-FREEZING PREPARATIONS AND** **PREPARED DE-**

**ICING FLUIDS**


kg. 10% 

**3821** **00 00** **PREPARED** **CULTURE** **MEDIA** **FOR** **DEVELOPMENT** kg 7.5% 
**OR MAINTENANCE OF MICRO-ORGANISM**

**(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, WHETHER OR NOT PUT**

**UP IN THE FORM OF KITS, OTHER THAN THOSE OF HEADING**

**3006; CERTIFIED REFERENCE MATERIALS**

              - _[Diagnostic or laboratory reagents on a backing, ]_

_prepared diagnostic or laboratory reagents whether_
_or not on a backing, whether or not put up in the_
_form of kits:_

3822 11 00 -- For malaria kg. 10% 
3822 12 00 -- For Zika and other diseases transmitted by kg. 10% 
. mosquitoes of the genus Aedes

3822 13 00 -- For blood-grouping kg. 10% 
3822 19 -- Other:

3822 19 10 --- Pregnancy test kit kg. 10% 
3822 19 90 --- Other kg. 10% 
3822 90 - _Other:_

3822 90 10 --- Certified reference materials kg. 30% 
3822 90 90 --- Other kg. 30% 
**3823** **INDUSTRIAL** **MONOCARBOXYLIC** **FATTY** **ACIDS;**

**ACID OILS FROM REFINING;** **INDUSTRIAL FATTY**

**ALCOHOLS**



             - _Industrial monocarboxylic_ _fatty acids; acid_

_oils from refining :_

3823 11 00 -- Stearic acid kg. 7.5% 

3823 12 00


-

Oleic acid


kg.


7.5%





3823 13 00 -- Tall oil fatty acids kg. 7.5% 
3823 19 00 -- Other kg. 7.5% 
3823 70 - _Industrial fatty alcohols:_


-----

**SECTION-VI** **CHAPTER-38**

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

3823 70 20 --- Lauryl alcohol kg. 7.5% 
3823 70 30 --- Oleyl alcohol kg. 7.5% 
3823 70 40 --- Stearyl alcohol kg. 7.5% 
3823 70 90 --- Other kg. 7.5% 
**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**

3824 10 00 - Prepared binders for foundry moulds kg. 7.5% 

kg.

kg.






3824 30 00

3824 40

3824 40 10



  
  
--

or cores
Non-agglomerated metal carbides mixed

together or with metallic binders
_Prepared additives for cements, mortars_

_or concretes:_
Damp proof or water proof compounds


7.5%

7.5%


3824 40 90 --- Other kg. 7.5% 
3824 50 - _Non-refractory mortars and concretes:_

3824 50 10 --- Concretes ready to use known as ―Ready- kg. 7.5% 
mix Concrete (RMC)‖ 7.5%

3824 50 90 --- Other kg. 

3824 60

3824 60 10



  
--

_Sorbitol other than that of sub-heading_
_2905 44:_
In aqueous solution


kg.


30%





3824 60 90 --- Other kg. 30% 
             - _Goods specified in Sub-heading Note 3 to this_

_Chapter:_

3824 81 00 -- Containing oxirane (ethylene oxide) kg. 7.5% 
3824 82 00 -- Containing polychlorinated biphenyls (PCBs), kg. 7.5% 
polychlorinated terphenyls (PCTs) or poly
brominated biphenyls (PBBs)

3824 83 00 -- Containing tris(2, 3-dibromopropyl) phosphate kg. 7.5% 
3824 84 00 -- Containing aldrin (ISO), camphechlor (ISO) kg. 7.5% 
(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-hexachlorocyclohexane kg. 7.5% 
(HCH (ISO)), including lindane (ISO, INN)

3824 86 00 -- Containing pentachlorobenzene (ISO) or hexach- kg. 7.5% 
lorobenzene (ISO)

3824 87 00 -- Containing perfluorooctane sulphonic acid, its salts, kg. 7.5% 
perfluorooctane sulphonamides, or perfluorooctane

sulphonylfluoride

3824 88 00 -- Containing tetra-, penta-, hexa-, hepta- or octabromo- kg. 7.5% 
diphenyl ethers


-----

3824 91 00 -- Mixtures and preparations consisting mainly kg. 7.5% 
of (5-ethyl-2-methyl-2-oxido-1, 3, 2-dioxa
phosphinan-5-yl)methyl methyl methylphosphonate

and bis[(5-ethyl-2-methyl-2-oxido-1, 3, 2

7.5%


3824 92 00 -

dioxaphosphinan-5-yl) methyl] methylphosphonate:
Polyglycol esters of methylphosphonic acid kg.




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**

3825 10 00 - Municipal waste kg. 10% 
3825 20 00 - Sewage sludge kg. 10% 
3825 30 00 - Clinical waste kg. 10% 
             - _Waste_ _organic_ _solvents:_

3825 41 00 -- Halogenated kg. 10% 
3825 49 00 -- Other kg. 10% 
3825 50 00 - Wastes of metal pickling liquors, hydraulic kg. 10% 
fluids, brake fluids and anti-freeze fluids

             - _Other wastes from chemical or allied industries:_

3825 61 00 -- Mainly containing organic constituents kg. 10% 
3825 69 00 -- Other kg. 10% 
3825 90 00 - Other kg. 10% 

**3826 00 00**


**BIODIESEL AND MIXTURES THEREOF, NOT CONTAINING OR**

**CONTAINING LESS THAN 70 % BY WEIGHT OF PETROLEUM**

**OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS**


kg. 10% 

**3827** **MIXTURES CONTAINING HALOGENATED DERIVATIVES OF**

**METHANE,** **ETHANE** **OR** **PROPANE,** **NOT** **ELSEWHERE**

**SPECIFIED OR INCLUDED**

              - _Containing chlorofluorocarbons_ (CFCs), whether or

_not containing hydrochlorofluorocarbons_ (HCFCs),
_perfluorocarbons_ (PFCs) _or hydrofluorocarbons_
(HFCs); _containing_ _hydrobromofluorocarbons_

(HBFCs); _containing_ _carbon_ _tetrachloride;_

_containing_ _1,1,1-trichloroethane_ (methyl

_chloroform):_

3827 11 00 -- Containing chlorofluorocarbons (CFCs), whether or kg. 7.5% 
not containing hydrochlorofluorocarbons (HCFCs),
perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs)

3827 12 00 -- Containing hydrobromofluorocarbons (HBFCs) kg. 7.5% 
3827 13 00 -- Containing carbon tetrachloride kg. 7.5% 

3827 14 00 -- Containing 1,1,1-trichloroethane (methyl

chloroform)

3827 20 00 - Containing bromochlorodifluoromethane (Halon
1211), bromotrifluoromethane (Halon-1301) or
dibromotetrafluoroethanes (Halon- 2402)

             - _Containing hydrochlorofluorocarbons (HCFCs),_

_whether or not containing perfluorocarbons (PFCs)_
_or hydrofluorocarbons (HFCs), but not containing_
_chlorofluorocarbons (CFCs):_


kg. 7.5% 
kg. 7.5% 

-----

3827 32 00 -- Other, containing substances of sub-headings 2903 kg. 7.5% 
71 to 2903 75

3827 39 00 -- Other kg. 7.5% 
3827 40 00 - Containing methyl bromide (bromomethane) or kg. 7.5% 
bromochloromethane

             - _Containing trifluoromethane (HFC-23) or_

_perfluorocarbons (PFCs) but not containing_
_chlorofluorocarbons (CFCs) or_
_hydrochlorofluorocarbons (HCFCs):_

3827 51 00 -- Containing trifluoromethane (HFC-23) kg. 7.5% 
3827 59 00 -- Other kg. 7.5% 
             - _Containing other hydrofluorocarbons (HFCs) but not_

_containing chlorofluorocarbons (CFCs) or_
_hydrochlorofluorocarbons (HCFCs):_

3827 61 00 -- Containing 15% or more by mass of 1,1,1- kg. 7.5% 
trifluoroethane (HFC-143a)

3827 62 00 -- Other, not included in the sub-heading above, kg. 7.5% 
containing 55% or more by mass of
pentafluoroethane (HFC-125) but not containing
unsaturated fluorinated derivatives of acyclic
hydrocarbons (HFOs)

3827 63 00 -- Other, not included in the sub-headings above, kg. 7.5% 
containing 40% or more by mass of
pentafluoroethane (HFC-125)

3827 64 00 -- Other, not included in the sub-headings above, kg. 7.5% 
containing 30% or more by mass of 1,1,1,2tetrafluoroethane (HFC-134a) but not containing
unsaturated fluorinated derivatives of acyclic
hydrocarbons (HFOs)

3827 65 00 -- Other, not included in the sub-headings above, kg. 7.5% 
containing 20% or more by mass of difluoromethane
(HFC-32) and 20% or more by mass of
pentafluoroethane (HFC-125)

3827 68 00 -- Other, not included in the sub-headings above, kg. 7.5% 
containing substances of sub-headings 2903 41 to
2903 48

3827 69 00 -- Other kg. 7.5% 
3827 90 00 - Other kg. 7.5% 

-----

**SECTION-VII** **CHAPTER-39**

**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 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 subsidiary 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 materials 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 fibre. The expression,

however, does not apply to materials regarded as textile materials of Section XI.

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);

(h) prepared additives for mineral oils (including gasoline) or for other liquids used for the same

purposes as mineral oils (heading 3811);


-----

**SECTION-VII** **CHAPTER-39**

_(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, luminaires 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 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

followingcategories:

(a) liquid synthetic polyolefins of which less than 60% by volume distils at 300[0]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.

4. The expressions ―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 bends
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


-----

**SECTION-VII** **CHAPTER-39**

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 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 cm, 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

300 l;

(b) structural elements used, for example, in floors, walls or partitions, ceilings or roofs;

(c) gutters and fittings thereof;

(d) doors, windows and their frames and thresholds for doors;

(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


-----

**SECTION-VII** **CHAPTER-39**

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 sub-heading named ―Other‖ in the same series:

(1) the designation in a sub-heading of a polymer by the prefix ―poly‖ (for exemple

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 sub-headings 3901 30, 3901 40, 3903 20, 3903 30, and 3904 30

are to be classified in those sub-headings, provided that the comonomer units of the named
copolymers contribute 95% or more by weight of the total polymer content;

(3) chemically modified polymer are to be classified in the sub-heading named ―Other‖,

provided that the chemically modified polymers are not more specifically covered by an other subheading;

(4) polymers not meeting (1), (2) or (3) above, are to be classified in the sub-heading, among

the remainingsub-headings 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 sub-heading shall be taken together. Only the constituent comonomer
units of the polymers in the series of sub-headings under consideration are to be compared;

(b) where there is no sub-heading named ―Other‖ in the same series:

(1) polymers are to be classified in the sub-heading 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 sub-heading 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 sub-heading appropriate to the

unmodified polymer.

Polymer blends are to be classified in the same sub-heading as polymers of the same monomer units in

the same proportions.

2. For the purposes of sub-heading 3920 43, the term ―plasticisers‖ includes secondary plasticisers.

**Supplementary Note:**

1. In this Chapter, reference to any standard of the Bureau of Indian Standards refers to the last

published version of that standard.

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**

**ential**

**Areas**

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

**3901** **I.** **PRIMARY** **FORMS**
**POLYMERS** **OF** **ETHYLENE,** **IN** **PRIMARY** **FORMS**

3901 10 _P l_ _h l_ _h_ _i_ _ifi_ _i_ _f_


-----

**SECTION-VII** **CHAPTER-39**

3901 10 10 --- Linear low density polyethylene (LLDPE), kg. 7.5% 
in which ethylene monomer unit contributes

95 % or more by weight of the total polymer


content

3901 10 20 --- Low density polyethylene (LDPE) kg. 7.5% 
3901 10 90 --- Other kg. 7.5% 
3901 20 00 - Polyethylene having a specific gravity of kg. 7.5% 

3901 10 20


--

0.94 or more

3901 30 00 - Ethylene-vinyl acetate copolymers

3901 40 - Ethylene-alpha-olefin copolymers, having a


3901 30 00


3901 30 00 - Ethylene-vinyl acetate copolymers kg. 7.5% 
3901 40 - Ethylene-alpha-olefin copolymers, having a

specific gravity of less than 0.94:

3901 40 10 --- Linear low density polyethylene (LLDPE), in kg. 7.5% 
which ethylene monomer unit contributes less

than 95 % by weight of the total polymer

content

3901 40 90 --- Other kg. 7.5% 
3901 90 00 - Other kg. 7.5% 




**3902**


**POLYMERS** **OF** **PROPYLENE** **OR** **OF** **OTHER** **OLEFINS,**

**IN PRIMARY FORMS**


3902 10 00 - Polypropylene kg. 7.5% 
3902 20 00 - Poly iso butylene kg. 7.5% 
3902 30 00 - Propylene copolymers kg. 7.5% 
3902 90 00 - Other kg. 7.5% 

**3903**





**POLYMERS** **OF** **STYRENE,** **IN** **PRIMARY** **FORMS**
_Polystyrene:_


3903 11 00 -- Expansible kg. 7.5% 
3903 19 -- Other :

3903 19 10 --- Moulding Powder kg. 7.5% 
3903 19 90 --- Other kg. 7.5% 
3903 20 00 - Styrene-acrylonitrile (SAN) copolymers kg. 7.5% 
3903 30 00 - Acrylonitrile-butadine-styrene (ABS) kg. 7.5% 




copolymers
_Other :_


3903 90 10 --- Copolymers, solely of styrene with allyl kg. 7.5% 

3903 90 20


--

alcohol, of any acetyl value of 175 or more
Brominated polystyrene, containing by

weight 58% or more but not more than 71%

of bromine, in one of the forms mentioned

in Note 6(b) to this Chapter


kg.


7.5%





3903 90 90 --- Other kg. 7.5% 
**3904** **POLYMERS** **OF** **VINYL** **CHLORIDE** **OR** **OF** **OTHER**


3904 10





**HALOGENATED OLEFINS,** **IN PRIMARY FORMS**

_Poly_ _(vinyl_ _chloride),_ _not_ _mixed_ _with_ _any_ _other_

_substances:_


-----

**SECTION-VII** **CHAPTER-39**

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

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 kg. 10% 
_-_ _Other poly (vinyl chloride),_

_mixed with other substances:_

3904 21 00 -- Non-plasticised kg. 10% 
3904 22 00 -- Plasticised kg. 10% 
3904 30 - _Vinyl_ _chloride-vinyl_ _acetate_ _copolymers_

3904 30 10 --- Poly (vinyl derivatives) kg. 10% 
3904 30 90 --- Other kg. 10% 
3904 40 00 - Other vinyl chloride copolymers kg. 10% 
3904 50 - Vinylidene chloride polymers :


3904 50 10

3904 50 90

3904 61 00

3904 69 10

3904 69 90


3904 50 10 --- Copolymer of vinylidene chloride with a kg. 10% 
crylonitrite, in the form of expansible beads
of a diameter of 4 micrometers or more but
not more than 20 micrometers

3904 50 90 --- Other kg. 10% 
             - _Fluro-polymers :_

3904 61 00 -- Polytetrafluroethylene kg. 10% 
-- _Other :_

3904 69 10 --- Poly (vinyl fluoride), in one of the forms kg. 10% 
mentioned in Note 6(b) to this Chapter

3904 69 90 --- Other kg. 10% 
3904 90 - Other:

3904 90 10 --- Chlorinated poly vinyl chloride (CPVC) resin kg. 10% 
3904 90 90 --- Other kg. 10% 
**3905** **POLYMERS** **OF** **VINYL** **ACETATE** **OR** **OF** **OTHERVINYL**

**ESTERS,** **IN** **PRIMARY FORMS;** **OTHER VINYL**
**POLYMERS IN PRIMARY FORMS**

             - _Poly (vinyl acetate) :_

3905 12 -- _In aqueous dispersion:_

3905 12 10 --- Poly (vinyl acetate) (PVA), moulding material kg. 7.5% 
3905 12 20 --- Poly (vinyl acetate) resins kg. 7.5% 
3905 12 90 --- Other kg. 7.5% 

--
--
  
-
-
--
--

3905 12



 
-

-----

**SECTION-VII** **CHAPTER-39**

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

3905 19 -- Other :

3905 19 10 --- Poly (vinyl acetate) (PVA) moulding material kg. 7.5%

3905 19 20 --- Poly (vinyl acetate) and resins kg. 7.5% 
3905 19 90 --- Other kg. 7.5% 

_Vinyl acetate copolymers :_
In aqueous dispersion


kg.





3905 21 00



 
-

7.5%


3905 29 00 -- Other kg. 7.5% 
3905 30 00 -- Poly (vinyl alcohol), whether or not containing kg. 7.5% 
unhydrolysed acetate groups

             - _Other :_

3905 91 00 -- Copolymers kg. 7.5% 
3905 99 -- Other :

3905 99 10 --- Poly (vinyl pirolidone) (p alcohol) kg. 7.5% 
3905 99 90 --- Other kg. 7.5% 
**3906** **ACRYLIC** **POLYMERS** **IN** **PRIMARY** **FORMS**

### -  Poly (methyl methacrylate):

3906 10 10 --- Binders for pigments or inks kg. 7.5% 
3906 10 90 --- Other kg. 7.5% 
3906 90 - _Other :_

3906 90 40 --- Poly (acrylic acid) kg. 7.5% 
3906 90 50 --- Polyacrylonitrile (PAN) kg. 7.5% 
3906 90 60 --- Copolymers of acrylonitrile kg. 7.5% 
3906 90 70 --- Sodium polyacrylate kg. 5% 
3906 90 90 --- Other kg. 7.5% 
**3907** **POLYACETALS,** **OTHER** **POLYETHERS** **AND** **EPOXIDE**

**RESINS,** **IN PRIMARY FORMS;** **POLYCARBONATES,**

**ALKYD RESINS, POLYALLYLESTERS AND OTHER**

**POLYESTERS,** **IN PRIMARY FORMS**

3907 10 00 - Polyacetals kg. 7.5% 
             - _Other polyethers:_

3907 21 00 -- Bis(polyoxyethylene) methylphosphonate kg. 7.5% 
3907 29 -- _Other:_

3907 29 10 --- Poly(ether alcohols) kg. 7.5% 
3907 29 90 --- Other kg. 7.5% 
3907 30 - _Epoxide_ _resins :_

3907 30 10 --- Epoxy resins kg. 7.5% 
3907 30 90 --- Other kg. 7.5% 
3907 40 00 - Polycarbonates kg. 7.5% 
3907 50 00 - Alkyd resins kg. 7.5% 
_- Poly_ _(ethylene_ _terephthalate)_ _:_

3907 61 -- Having a viscosity number of 78 ml/g or higher:

3907 61 10 --- PET flake (chip) kg. 7.5% 
3907 61 90 --- Other primary form kg. 7.5% 

-----

**SECTION-VII** **CHAPTER-39**

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

3907 69 -- _Other:_

3907 69 30 --- PET flake (chip) kg. 7.5% 
3907 69 90 --- Other primary form kg. 7.5% 
3907 70 00 - Poly (Lactic Acid) kg. 7.5% 
              - _Other_ _polyesters :_

3907 91 -- Unsaturated :

3907 91 10 --- Maleic resins kg. 7.5% 
3907 91 20 --- Polyester or contract resins kg. 7.5% 
3907 91 30 --- Fumeric resins kg. 7.5% 
3907 91 40 --- Diallylphthalate resins kg. 7.5% 
3907 91 50 --- Poly (butylene terepthalate) kg. 7.5% 
3907 91 90 --- Other kg. 7.5% 
3907 99 00 -- Other kg. 7.5% 
**3908** **POLYAMIDES** **IN** **PRIMARY** **FORMS**

3908 10 - _Polyamide_ _-6,_ _-11,-12,_ _-6,_ _6,_ _-6, 9, -6, 10 or_

_-6,12:_

--- Polyamide -6 (Nylon-6):

3908 10 11 ---- Flake (chip) kg. 10% 

3908 10 19

3908 10 21

3908 10 29

3908 10 31

3908 10 39

3908 10 41

3908 10 49

3908 10 51

3908 10 59

3908 10 61

3908 10 69

3908 10 71


---
--
---
---
--
---
---
--
---
---
--
---
---
--
---
---
--
---

Other primary form
Polyamide -11 (Nylon-11):
Flake (chip)

Other primary form
Polyamide -12 (Nylon-12):
Flake (chip)

Other primary form
Polyamide -6,6 (Nylon-6,6):
Flake(chip)

Other primary form
Polyamide -6,9 (Nylon-6,9):
Flake (chip)

Other primary form

Polyamide -6,10 (Nylon-6,10):
Flake (chip)

Other primary form
Polyamide -6,12 (Nylon-6,12):
Flake (chip)


kg.

kg.

kg.

kg.

kg.

kg.

kg.

kg.

kg.

kg.

kg.

kg.


10%

10%

10%

10%

10%

10%

10%

10%

10%

10%

10%

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_ _:_

3909 10 10 --- Urea formaldehyde resins kg. 7.5% 
3909 10 90 --- Other kg. 7.5% 

-----

**SECTION-VII** **CHAPTER-39**

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

3909 20 - _Melamine resins :_

3909 20 10 --- Melamine formaldehyde resins kg. 7.5% 
3909 20 90 --- Other kg. 7.5% 
              - _Other_ _amino-resins:_

3909 31 00 -- Poly(methylene phenyl isocyanate) (crude MDI, kg. 7.5% 
polymeric MDI)

3909 39 -- _Other:_

3909 39 10 --- Poly(phenylene oxide) kg. 7.5% 
3909 39 90 --- Other kg. 7.5% 
3909 40 - _Phenolic resins :_

3909 40 10 --- Cresol formaldehyde oxide kg. 7.5% 
3909 40 20 --- Phenol formaldehyde resins kg. 7.5% 
3909 40 30 --- Alkyl phenol-formaldehyde resins kg. 7.5% 
3909 40 40 --- Ketonic resins kg. 7.5% 
3909 40 50 --- Phenoxi resins kg. 7.5% 
3909 40 60 --- Terpene phenolic resins kg. 7.5% 
3909 40 90 --- Other kg. 7.5% 
3909 50 00 - Polyurethanes kg. 7.5% 
**3910** **SILICONES** **IN** **PRIMARY** **FORMS**

3910 00 - Silicones in primary forms

3910 00 10 --- Silicone resins kg. 7.5% 
3910 00 20 **--- Silicone oil** kg. 7.5%

3910 00 90 --- Other kg. 7.5% 
**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**

3911 10 - _Petroleum resins, coumarone-indene or_

_coumarone, indene resins and polyterpenes:_

3911 10 10 --- Coumarone-indene resins kg. 7.5% 
3911 10 90 --- Other kg. 7.5% 
3911 20 00 - Poly (1,3-phenylene methylphosphonate) kg. 7.5% 
3911 90 - _Other :_

3911 90 10 --- Polysulphones kg. 7.5% 
3911 90 90 --- Other kg. 7.5% 
**3912** **CELLULOSE** **AND ITS CHEMICAL** **DERIVATIVES,**

**NOT ELSEWHERE SPECIFIED OR INCLUDED,**

**IN PRIMARY FORMS**

              - _Cellulose acetates :_

3912 11 -- _Non-plasticised:_

3912 11 10 --- Cellulose acetate flakes kg. 7.5% 

-----

**SECTION-VII** **CHAPTER-39**

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

7.5%
3912 11 20 --- Cellulose acetate moulding powder kg. 
3912 11 30 --- Cellulose acetobutyrate moulding powder kg. 7.5% 
3912 11 40 --- Cellulose nitrate, dynamic grade kg. 7.5% 
3912 11 90 --- Other kg. 7.5% 
3912 12 -- Plasticised :

3912 12 10 --- Cellulose acetate flakes kg. 7.5% 
3912 12 20 --- Cellulose acetate moulding powder kg. 7.5% 
3912 12 30 --- Cellulose acetobutyrate moulding powder kg. 7.5% 
3912 12 90 --- Other kg. 7.5% 
3912 20 - _Cellulose nitrates (including collodions):_

-- _Non-plasticised:_

3912 20 11 ---- Moulding powders kg. 7.5% 
3912 20 19 ---- Other kg. 7.5% 
--- _Plasticised :_

3912 20 21 ---- Moulding powders kg. 7.5% 
3912 20 29 ---- Other kg. 7.5% 
              - _Cellulose ethers:_

3912 31 00 -- Carboxymethyl cellulose and its salts kg. 7.5% 
3912 39 -- _Other :_ _-_

--- _Non-plascised:_

3912 39 11 ---- Ethylcellulose kg. 7.5% 
3912 39 12 ---- Methylcellulose kg. 7.5% 

3912 39 19

3912 39 21


---
--
---

Other cellulose ethers
_Plasticised:_
Ethyl cellulose


kg.

kg.


7.5%

7.5%






3912 39 22 ---- Methyl cellulose kg. 7.5% 
3912 39 29 ---- Other cellulose ether kg. 7.5% 
3912 90 - _Other:_


3912 90 10

3912 90 20


--
**_---_**


Cellulose propionate and aceto propionate,
non-plasticised
Viscose sponge


kg.

kg.


7.5%

7.5%






3912 90 90 --- Other kg. 7.5% 
**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_ _:_

3913 10 10 --- Sodium alginate kg. 7.5% 
3913 10 90 --- Other kg. 7.5% 
3913 90 - _Other :_

--- _Chemical derivatives_ _of_ _natural_ _rubber:_

3913 90 11 ---- Chlorinated rubber kg. 7.5% 
3913 90 19 ---- Other kg. 7.5% 

-----

**SECTION-VII** **CHAPTER-39**

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

3913 90 20 --- Hardened proteins (such as hardened casein, kg. 7.5% 
gelatin)

3913 90 30 --- Dextran kg. 7.5% 
3913 90 90 --- Other kg. 7.5% 
**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:_

3914 00 10 --- Ion-exchangers of the condensation, kg. 7.5% 
polycondensation or polyaddition type

3914 00 20 --- Ion-exchangers of polymerisation or kg. 7.5% 
co-polymerisation type

3914 00 90 --- Other kg. 7.5% 
**3915** **II. –WASTE,** **PARINGS AND SCRAP;**

**SEMI-MANUFACTURES; ARTICLES**

**WASTE,** **PARINGS** **AND** **SCRAP,** **OF** **PLASTICS**

3915 10 00 - Of polymers of ethylene kg. 7.5% 
3915 20 00 - Of polymers of styrene kg. 7.5% 
3915 30 - _Of polymers_ _of_ _vinyl_ _chloride:_

3915 30 10 --- Of copolymers of vinyl chloride kg. 7.5% 
3915 30 90 --- Other kg. 7.5% 
3915 90 - _Of other_ _plastics_ _:_

3915 90 10 --- Of polypropylene kg. 7.5% 
--- _Of polymers_ _of_ _vinyl_ _acetate_ _:_

3915 90 21 ---- Of copolymers of vinyl acetate kg. 7.5% 
3915 90 29 ---- Other kg. 7.5% 
3915 90 30 --- Of acrylic polymers and methlyacrylic kg. 7.5% 
copolymers

--- _Of alkyds, polyesters and_ _epoxide resins :_

3915 90 41 ---- Of alkyds and polyesters kg. 7.5% 
3915 90 42 ---- Of pet bottles kg. 7.5% 
3915 90 49 ---- Of epoxide resins kg. 7.5% 
3915 90 50 --- Of polyamides kg. 7.5% 
--- _Of amino_ _resins; phenolic resins_ _and_

_polyurethanes_ _:_

3915 90 61 ---- Of phenoplast kg. 7.5% 
3915 90 62 ---- Of aminoplast kg. 7.5% 
3915 90 63 ---- Of polyurethanes kg. 7.5% 
--- _Of cellulose_ _and_ _its_ _chemical derivatives:_

3915 90 71 ---- Of regenerated cellulose kg. 7.5% 
3915 90 72 ---- Cellulose plastic waste such as cellulose kg. 7.5% 
nitrate film scrap non-plasticised

3915 90 73 ---- Cellulose plastic waste such as cellulose kg. 7.5% 

-----

**SECTION-VII** **CHAPTER-39**

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

nitrate film scrap plasticised

3915 90 74 ---- Cellulose plastic waste such as cellulose kg. 7.5% 
acetatc film scrap non-plasticised

3915 90 75 ---- Cellulose plastic waste such as cellulose kg. 7.5% 

3915 90 79


---

3915 90 79 ---- Others kg. 7.5% 
3915 90 90 --- Other kg. 7.5% 
**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:_

3916 10 10 --- Rods of polyethylene kg. 10% 
3916 10 20 --- Canes kg. 10% 
3916 10 90 --- Other kg. 10% 
3916 20 - _Of polymers_ _of vinyl_ _chloride:_

--- _Of poly (vinyl chloride) copolymers :_

3916 20 11 ---- Canes kg. 10% 
3916 20 19 ---- Other kg. 10% 
--- _Other:_

3916 20 91 ---- Canes kg. 10% 
3916 20 99 ---- Other kg. 10% 
3916 90 - _Of other_ _plastics_ _:_

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 :_

3916 90 21 ---- Of phenoplast kg. 10% 
3916 90 22 ---- Of aminoplast kg. 10% 
3916 90 23 ---- Of alkyds and polysters kg. 10% 
3916 90 24 ---- Of polyamides kg. 10% 
3916 90 25 ---- Of polyurethanes kg. 10% 
3916 90 26 ---- Of epoxide-resins (including waste and scrap) kg. 10% 
3916 90 27 ---- Of polypropylene kg. 10% 
3916 90 28 ---- Of acrylicmethacrylic and acrylomethacrylic kg. 10% 
polymers

--- _Of polymerisation_ _and copolymerisation_

_products of polystyrene and polymethyl_

_methacrylate :_

3916 90 31 ---- Of polymerisation and copolymerisation kg. 10% 
products of polystyrene

3916 90 32 ---- Of polymethyl methacrylate kg. 10% 

acetatc film scrap plasticized
Others


kg.


-----

**SECTION-VII** **CHAPTER-39**

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

3916 90 40 --- Of regenerated cellulose kg. 10% 
3916 90 50 --- Of cellulose nitrate and celluloid, whether kg. 10% 

or not plasticized

3916 90 60 --- Of vulcanized fibre kg. 10% 
3916 90 70 --- Of cellulose acetate and acetate butyrate, kg. 10% 
whether or not plasticized

3916 90 80 --- Of vinyl plastic kg. 10% 
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:_

3917 10 10 --- Of hardened protein kg. 10% 
3917 10 20 --- Of cellulosic materials kg. 10% 
             - _Tubes, pipes and hoses, rigid :_

3917 21 -- Of polymers _of ethylene:_

3917 21 10 --- Tubes of polyethylene kg. 10% 
3917 21 90 --- Other kg. 10% 
3917 22 00 -- Of polymers of propylene kg. 10% 
3917 23 -- _Of polymers_ _of_ _vinyl_ _chloride_ _:_

3917 23 10 --- Seamless tubes kg. 10% 
3917 23 90 --- Other kg. 10% 
3917 29 -- _Of other plastics_ _:_

3917 29 10 --- Seamless tubes of copolymers of vinyl kg. 10% 
acetate and vinyl chloride

3917 29 20 --- Seamless tubes of polymers and copolymers kg. 10% 

3916


90


80


--

of polystyrene

3917 29 30 --- Tubes of cellulose nitrate and celluloid, kg. 10% 
whether or not plasticised

3917 29 40 --- Tubes of cellulose acetate or acetate butyrate kg. 10% 
3917 29 50 --- Tubes of vinyl plastics kg. 10% 
3917 29 90 --- Other kg. 10% 
               - _Other_ _tubes,_ _pipes_ _and_ _hoses_ _:_

3917 31 00 -- Flexible tubes, pipes and hoses, having a kg. 10% 
minimum burst pressure of 27.6 MPa

-- _Other, not reinforced or otherwise combined_

_with other materials, without fittings :_

3917 32 10 --- Of condensation or rearrangement kg. 10% 
polymerization products, whether or not

chemically modified

3917 32 20 --- Of addition polymerisation products kg. 10% 
3917 32 90 --- Other kg. 10% 

-----

**SECTION-VII** **CHAPTER-39**

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

3917 33 00 -- Other, not reinforced or otherwise combined kg. 10% 
with other materials, with fittings

3917 39 -- Other:


3917 39 10

3917 39 20


--
--

Of condensation or rearrangement
polymerization products, whether or not
chemically modified
Of addition polymerisation products


kg.

kg.


10%

10%






3917 39 90 --- Other kg. 10% 
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_ _:_

3918 10 10 --- Wall or ceiling coverings combined with kg. 15% 
knitted or woven fabrics, nonwovens or felts

3918 10 90 --- Other kg. 15% 
3918 90 - _Of other_ _plastics_ _:_

3918 90 10 --- Floor coverings of linoxyne kg. 15% 
3918 90 20 --- Wall or ceiling coverings combined with kg. 15% 

kg.


3918 90 90


--

knitted or woven fabrics, nonwovens or felts
Other


15%





**3919** **SELF-ADHESIVE** **PLATES,** **SHEETS,** **FILM,** **FOIL,**

**TAPE,** **STRIP AND OTHER FLAT SHAPES,** **OF**

**PLASTICS,** **WHETHER OR** **NOT** **IN** **ROLLS**

3919 10 00 - In rolls of width not exceeding 20 cm kg. 10% 
3919 90 - _Other :_

3919 90 10 --- Plastic stickers, whether or not printed, kg. 10% 

3919 90 20


--

embossed, or impregnated
Cellulose adhesive tape


kg.


10%





3919 90 90 --- Other kg. 15% 
**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 :_

3920 10 11 ---- Rigid, plain kg. 10% 
3920 10 12 ---- Flexible, plain kg. 10% 
3920 10 13 ---- Geomembrane, confirming to IS 16352 kg. 10% 

3920 10 19 ---
--

Other
_Other :_


kg. 10% 

-----

**SECTION-VII** **CHAPTER-39**

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

3920 10 91 ---- Rigid, plain kg. 10% 
3920 10 92 ---- Flexible, plain kg. 10% 
3920 10 99 ---- Other kg. 10% 
3920 20 - _Of polymers_ _of propylene :_

3920 20 10 --- Rigid, plain kg. 10% 
3920 20 20 --- Flexible, plain kg. 10% 
3920 20 90 --- Other kg. 10% 
3920 30 - _Of polymers_ _of styrene_ _:_

3920 30 10 --- Rigid, plain kg. 10% 
3920 30 20 --- Flexible, plain kg. 10% 
3920 30 90 --- Other kg. 10% 
                - _Of_ _polymers_ _of vinyl_ _chloride:_

3920 43 00 -- Containing by weight not less than 6% of kg. 10% 

3920

3920

3920


49

51

51


00

11


plasticizers

-- Other

  - _Of_ _acrylic_ _polymers:_

-- _Of_ _poly_ _(methyl_ _methacrylate):_

--- _Sheets :_

---- Rigid, plain


kg.

kg.


10%

10%






3920 51 12 ---- Flexible, plain kg. 10% 
3920 51 19 ---- Other kg. 10% 
--- _Other :_

3920 51 91 ---- Rigid, plain kg. 10% 
3920 51 92 ---- Flexible, plain kg. 10% 
3920 51 99 ---- Other kg. 10% 
3920 59 -- _Other :_

--- _Polyacrylate_ _sheets:_

3920 59 11 ---- Rigid, plain kg. 10% 
3920 59 12 ---- Flexible, plain kg. 10% 
3920 59 19 ---- Other kg. 10% 
--- _Other :_

3920 59 91 ---- Rigid, plain kg. 10% 
3920 59 92 ---- Flexible, plain kg. 10% 
3920 59 99 ---- Other kg. 10% 
             - _Of polycarbonates, alkyd resins, polyallyl_

_esters or other polyesters :_

3920 61 -- Of polycarbonates _:_

3920 61 10 --- Rigid, plain kg. 10% 
3920 61 20 --- Flexible, plain kg. 10% 
3920 61 90 --- Other kg. 10% 
3920 62 -- Of poly (ethylene terephthalate):

3920 62 10 --- Rigid, plain kg. 10% 
3920 62 20 --- Flexible, plain kg. 10% 
3920 62 90 --- Other kg. 10% 
3920 63 -- Of unsaturated _polyesters_ _:_


-----

**SECTION-VII** **CHAPTER-39**

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

3920 63 10 --- Rigid, plain kg. 10% 
3920 63 20 --- Flexible, plain kg. 10% 
3920 63 90 --- Other kg. 10% 
3920 69 -- _Of other polyesters_ :

--- _Packaging film :_

3920 69 11 ---- Rigid, plain kg. 10% 
3920 69 12 ---- Flexible, plain kg. 10% 
3920 69 19 ---- Other kg. 10% 
--- _Sun_ _and/or_ _dust_ _control_ _film_ _:_

3920 69 21 ---- Rigid, plain kg. 10% 
3920 69 22 ---- Flexible, plain kg. 10% 
3920 69 29 ---- Other kg. 10% 
--- _Other film :_

3920 69 31 ---- Rigid, plain kg. 10% 
3920 69 32 ---- Flexible, plain kg. 10% 
3920 69 39 ---- Other kg. 10% 
--- _Other :_

3920 69 91 ---- Rigid, plain kg. 10% 
3920 69 92 ---- Flexible, plain kg. 10% 
3920 69 99 ---- Other kg. 10% 
              - _Of cellulose or_ _its_ _chemical derivatives :_

3920 71 -- Of regenerated _cellulose:_

--- _Cello phane transparent:_

3920 71 11 ---- Film kg. 10% 
3920 71 19 ---- Other kg. 10% 
--- _Sheets of cellulose nitrate and_ _celluloid,_

_whether_ _or_ _not_ _plasticized :_

3920 71 21 ---- Plain kg. 10% 
3920 71 29 ---- Other kg. 10% 
--- _Other :_

3920 71 91 ---- Rigid, plain kg. 10% 
3920 71 92 ---- Flexible, plain kg. 10% 
3920 71 99 ---- Other kg. 10% 
3920 73 -- _Of cellulose acetate :_

_---_ _Sheet of cellulose acetate, non-plasticized:_

3920 73 11 ---- Rigid, plain kg. 10% 
3920 73 12 ---- Flexible, plain kg. 10% 
3920 73 19 ---- Other kg. 10% 
--- _Sheets of cellulose acetate, plasticized :_

3920 73 21 ---- Rigid, plain kg. 10% 
3920 73 22 ---- Flexible, plain kg. 10% 
3920 73 29 ---- Other kg. 10% 
--- _Other :_

3920 73 91 ---- Rigid, plain kg. 10% 
3920 73 92 ---- Flexible, plain kg. 10% 

-----

**SECTION-VII** **CHAPTER-39**

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

3920 73 99 ---- Other kg. 10% 

3920 79

3920 79 11


-
--
---

_Of other cellulose derivatives :_
_Sheets of cellulose nitrate and_
_whether or not plasticized :_
Rigid, plain


kg. 10% 

_celluloid,_


3920 79 12 ---- Flexible, plain kg. 10% 

3920 79 19

3920 79 91


---
--
---

Other
_Other :_
Rigid, plain


kg.

kg.


10%

10%






3920 79 92 ---- Flexible, plain kg. 10% 
3920 79 99 ---- Other kg. 10% 
          - 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:_

3920 92 11 ---- Rigid, plain kg. 10% 
3920 92 12 ---- Flexible, plain kg. 10% 

3920 92 19

3920 92 91


---
--
---

Other
_Other :_
Rigid, plain


kg.

kg.


10%

10%






3920 92 92 ---- Flexible, plain kg. 10% 
3920 92 99 ---- Other kg. 10% 
3920 93 -- Of amino-resins _:_

3920 93 10 --- Rigid, plain kg. 10% 
3920 93 20 --- Flexible, plain kg. 10% 
3920 93 90 --- Other kg. 10% 
3920 94 -- Of phenolic _resins :_

3920 94 10 --- Rigid, plain kg. 10% 
3920 94 20 --- Flexible, plain kg. 10% 
3920 94 90 --- Other kg. 10% 
3920 99 --- _Of other_ _plastics_ _:_

--- _Plates, sheets, film, foil and strip of_

_poly(vinyl acetate) :_

3920 99 11 ---- Rigid, plain kg. 10% _-_

3920 99 12 ---- Flexible, plain kg. 10% 

3920 99 19

3920 99 21


---
--
---

Other
_Film, sheets,_ _strip_ _of_ _vinyl_ _plastics_ _:_
Rigid, plain


kg.

kg.


10%

10%






3920 99 22 ---- Flexible, plain kg. 10% 

3920 99 29 ---
--

Other
_Plates, sheets, strip, film or foil of_
_copolymers_ _of vinyl_ _chloride and vinyl_


kg. 10% 

-----

**SECTION-VII** **CHAPTER-39**

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


kg.


3920 99 31


---

_acetate :_
Rigid, plain


10%





3920 99 32 ---- Flexible, plain kg. 10% 

3920 99 39

3920 99 41


---
--
---

Other
_Sheet of poly (tetrafluoro-ethylene) (PTFE):_
Rigid, plain


kg.

kg.


10%

10%






3920 99 42 ---- Flexible, plain kg. 10% 

3920 99 49

3920 99 51


---
--
---

Other
_Retro reflective sheeting :_
Rigid, plain


kg.

kg.


10%

10%






3920 99 52 ---- Flexible, plain kg. 10% 
3920 99 59 ---- Other kg. 10% 
3920 99 60 ---- Clicking boards for leather machinery kg. 10% 
--- _Other :_

3920 99 91 ---- Rigid, plain kg. 10% 
3920 99 92 ---- Flexible, plain kg. 10% 
3920 99 99 ---- Other kg. 15% 
**3921** **OTHER** **PLATES,** **SHEETS,** **FILM,** **FOIL** **AND** **STRIP,**

**OF PLASTICS**

              - _Cellular :_

3921 11 00 -- Of polymers of styrene kg. 10% 
3921 12 00 -- Of polymers of vinyl chloride kg. 10% 
3921 13 -- Of polyurethanes:

3921 13 10 --- Flexible kg. 10% 
3921 13 90 --- Other kg. 10% 
3921 14 00 -- Of regenerated cellulose kg. 10% 
3921 19 00 -- Of other plastics kg. 10% 
3921 90 - _Other :_


3921 90 10

3921 90 21


----
---

Thermocol
_Of polymers_ _of_ _vinyl_ _chloride_ _:_
Rigid, lacquered


kg.

kg.


10%

10%






3921 90 22 ---- Flexible, lacquered kg. 10% 
3921 90 23 ---- Rigid, metallised kg. 10% 
3921 90 24 ---- Flexible, metallised kg. 10% 
3921 90 25 ---- Rigid, laminated kg. 10% 
3921 90 26 ---- Flexible, laminated kg. 10% 

3921 90 29

3921 90 31


---
--
---

Other
_Of regenerated_ _cellulose_ _:_
Rigid, lacquered


kg.

kg.


10%

10%






3921 90 32 ---- Flexible, lacquered kg. 10% 
3921 90 33 ---- Rigid, metallised kg. 10% 
3921 90 34 ---- Flexible, metallised kg. 10% 
3921 90 35 ---- Rigid, laminated kg. 10% 
3921 90 36 ---- Flexible, laminated kg. 10% 

-----

**SECTION-VII** **CHAPTER-39**

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


3921 90 39

3921 90 91


---
--
---

Other
_Other :_
Rigid, lacquered


kg.

kg.


10%

10%






3921 90 92 ---- Flexible, lacquered kg. 10% 
3921 90 93 ---- Rigid, metallised kg. 10% 
3921 90 94 ---- Flexible, metallised kg. 10% 
3921 90 95 ---- Rigid, laminated kg. 10% 
3921 90 96 ---- Flexible, laminated kg. 10% 
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**

3922 10 00 - Baths, shower-baths, sinks and wash basins kg. 15% 
3922 20 00 - Lavatory seats and covers kg. 15% 
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:_

3923 10 10 --- Plastic containers for audio or video kg. 15% 
cassettes, cassette tapes, floppy disk and
similar articles

3923 10 20 --- Watch-box, jewellery box and similar kg. 15% 
containers of plastics

3923 10 30 --- Insulated ware kg. 15% 
3923 10 40 --- Packing for accommodating connectors kg. 15% 
3923 10 90 --- Other kg. 15% 
             - _Sacks_ _and bags_ _(including_ _cones):_

3923 21 00 -- Of polymers of ethylene kg. 15% 
3923 29 -- _Of other_ _plastics:_

3923 29 10 --- Of poly (vinyl chloride) kg. 15% 
3923 29 90 --- Other kg. 15% 
3923 30 - _Carboys, bottles, flasks and similar articles:_

3923 30 10 --- Insulated ware kg. 15% 
3923 30 90 --- Other kg. 15% 
3923 40 00 - Spools, cops, bobbins and simila r supports kg. 15% 
3923 50 - _Stoppers, lids, caps and_ _other_ _closures :_

3923 50 10 --- Caps and closures for bottles kg. 15% 
3923 50 90 --- Other kg. 15% 
3923 90 - _Other :_

3923 90 10 --- Insulated ware kg. 15% 

-----

**SECTION-VII** **CHAPTER-39**

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

3923 90 20 --- Aseptic bags kg. 15% 
3923 90 90 --- Other kg. 15% 
**3924** **TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD**

**ARTICLES** **AND** **HYGIENIC** **OR** **TOILET** **ARTICLES,**


**OF PLASTICS**

3924 10 - _Tableware_ _and_ _kitchenware :_

3924 10 10 --- Insulated ware kg. 15% 
3924 10 90 --- Other kg. 15% 
3924 90 - _Other :_

3924 90 10 --- Toilet articles kg. 15% 
3924 90 20 --- Insulated ware kg. 15% 
3924 90 90 --- Other kg. 15% 
**3925** **BUILDERS’** **WARE** **OF** **PLASTICS,** **NOT** **ELSEWHERE**

**SPECIFIED OR** **INCLUDED**

3925 10 00 - Reservoirs, tanks, vats and similar kg. 15% 

3925 20 00

3925 30 00

3925 90







containers, of a capacity exceeding 300 l
Doors, windows and their frames and

thresholds for doors
Shutters, blinds (including venetian blinds)

and similar articles and parts thereof
_Other :_


kg.

kg.


15%

15%






3925 90 10 --- Of polyurethane kg. 15% 
3925 90 90 --- Other kg. 15% 

**3926**

3926 10

3926 10 11

3926 10 19

3926 10 91


**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 :_

3926 10 11 ---- Of polyurethane foam kg. 15% 
3926 10 19 ---- Other kg. 15% 
--- _Other :_

3926 10 91 ---- Of polyurethane foam kg. 15% 
3926 10 99 ---- Other kg. 15% 


  
--
---
---
--
---

3926 20 - _Articles of apparel and clothing accessories_

_(including gloves, mittens and mitts) :_

--- _Gloves :_

3926 20 11 ---- Disposable kg. 15% 
3926 20 19 ---- Non-disposable kg. 15% 
--- _Aprons_ _:_

3926 20 21 ---- Of polyurethane foam kg. 15% 
3926 20 29 ---- Other kg. 15% 

-----

**SECTION-VII** **CHAPTER-39**

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

--- _Plastic stickers for garments :_

3926 20 31 ---- Of polyurethane foam kg. 15% 
3926 20 39 ---- Other kg. 15% 
--- _Collar stays, patties, butterfly,_ _shoulder-pads_

_and other_ _stays_ _:_

3926 20 41 ---- Of polyurethane foam kg. 15% 
3926 20 49 ---- Other kg. 15% 
--- _Other :_

3926 20 91 ---- Of polyurethane foam kg. 15% 
3926 20 99 ---- Other kg. 15% 
3926 30 - _Fittings for furniture, coach work or the like :_

3926 30 10 --- Of polyurethane foam kg. 15% 
3926 30 90 --- Other kg. 15% 
3926 40 - _Statuettes and other ornamental articles :_

--- _Bangles :_

3926 40 11 ---- Of polyurethane foam kg. 15% 
3926 40 19 ---- Other kg. 15% 
--- _Beads_ _:_

3926 40 21 ---- Of polyurethane foam kg. 15% 
3926 40 29 ---- Other kg. 15% 
--- _Statuettes :_

3926 40 31 ---- Of polyurethane foam kg. 15% 
3926 40 39 ---- Other kg. 15% 
--- _Table and_ _other household articles (including_

_hotel and restaurant) for decoration :_

3926 40 41 ---- Of polyurethane foam kg. 15% 
3926 40 49 ---- Other kg. 15% 
--- _Decorative sheets :_

3926 40 51 ---- Of polyurethane foam kg. 15% 
3926 40 59 ---- Other kg. 15% 
3926 40 60 --- Sequine kg. 15% 
--- _Other :_

3926 40 91 ---- Of polyurethane foam kg. 15% 
3926 40 99 ---- Other kg. 15% 
3926 90 - _Other :_

3926 90 10 --- PVC belt conveyor kg. 15% 
--- _Couplers,_ _packing_ _rings, O rings and the like:_

3926 90 21 ---- Of polyurethane foam kg. 15% 
3926 90 29 ---- Other kg. 15% 
--- Lasts, _with or without steel hinges ; EVA_

_and_ _grape_ _sheets_ _for_ _soles and heels; welts:_

3926 90 31 ---- Of polyurethane foam kg. 15% 
3926 90 39 ---- Other kg. 15% 
--- _Rings, buckles, tacks, washers and other_

_decorative_ _fittings_ _made of plastic used_ _as_


-----

**SECTION-VII** **CHAPTER-39**

_trimmings and embellishments for leather_

_products; patterns for leather foot wear,_
_leather garments and leather goods :_

3926 90 41 ---- Of polyurethane foam kg. 15% 
3926 90 49 ---- Other kg. 15% 
--- _Retroreflective sheeting_ _of other than of_

_heading 3920 :_

3926 90 51 ---- Of polyurethane foam kg. 15% 
3926 90 59 ---- Other kg. 15% 
--- _Hangers :_

3926 90 61 ---- Of polyurethane foam kg. 15% 
3926 90 69 ---- Other kg. 15% 
--- _Plastic or nylon tipped hammers; insulating liner_

_of nylon, HDPE :_

3926 90 71 ---- Of polyurethane foam kg. 15% 
3926 90 79 ---- Other kg. 15% 
3926 90 80 --- Polypropylene articles, not elsewhere kg. 15% 
specified or included

--- _Other:_

3926 90 91 ---- Of polyurethane foam kg. 15% 
3926 90 99 ---- Other kg. 15% 

-----

**SECTION-VII** **CHAPTER-40**

**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 18[0]C and 29[0]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 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.


-----

**SECTION-VII** **CHAPTER-40**

5. (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 othercolouringmatter, other thanthoseaddedsolelyforthe 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);

(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, freezeresisting agents, peptisers, preservatives, 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 vulcanized 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, shallbe
ignored.

2. Tariff item 4008 21 10 shall also apply to ―plates‖, ―sheets‖, and ―strips‖, whether or not cut to shape


-----

**SECTION-VII** **CHAPTER-40**

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** **Prefer-**
**ential**
**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. 25% or Rs. 
30 per kg.

4001 22 00 -- Technically specified natural rubber (TSNR) kg. 25% or Rs. 
30 per kg.

4001 29 -- _Other :_

4001 29 10 --- Hevea kg. 25% or Rs. 30 per kg.

4001 29 20 --- Pale crepe kg. 25% or Rs. 30 per kg.

4001 29 30 --- Estate brown crepe kg. 25% or Rs. 30 per kg.

4001 29 40 --- Oil extended natural rubber kg. 25% or Rs. 30 per kg.

4001 29 90 --- Other kg. 25% or Rs. 30 per kg.

4001 30 00 - Balata, gutta-percha, guayule, chicle and kg. 10% 
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** **HEADING4001** **WITH** **ANY** **PRODUCT** **OF** **THIS**

**HEADING,** **IN PRIMARY FORMS** **OR IN PLATES,** **SHEETS** **OR STRIP**

             - _Styrene-butadiene rubber (SBR); carboxylated_

_styrene-butadiene_ _rubber_ _(XSBR)_ _:_

4002 11 00 -- Latex kg. 10% 
4002 19 -- _Other :_

4002 19 10 --- Oil extended styrene butadiene rubber kg. 10% 
4002 19 20 --- Styrene butadiene rubber with styrene kg. 10% 
content exceeding 50%

4002 19 30 --- Styrene butadiene styrene oil bound kg. 10% 
copolymer

4002 19 90 --- Other kg. 10% 
4002 20 00 - Butadiene rubber (BR) kg. 10% 
                - _Isobutene-isoprene (butyl)_ _rubber (IIR);_


-----

**SECTION-VII** **CHAPTER-40**

4002 39 00 -- Other kg. 10% 
               - _Chlorpre_ _(Chlorobutadiene) rubber_ _(CR) :_

_ne_

4002 41 00 -- Latex kg. 10% 
4002 49 00 -- Other kg. 10% 
               - _Acrylonitrile-butadiene rubber (NBR)_ _:_

4002 51 00 -- Latex kg. 10% 
4002 59 00 -- Other kg. 10% 
4002 60 00 - Isoprene rubber (IR) kg. 10% 
4002 70 00 - Ethylene-propylene-non-conjugated diene kg. 10% 
rubber (EPDM)

4002 80 - _Mixtures_ _of_ _any product_ _of_ _heading_ _40 01_

_with any_ _product_ _of_ _this_ _heading_ _:_

4002 80 10 --- Latex kg. 10% 
4002 80 20 --- Chemically modified form of natural rubber kg. 10% 
including graft rubber

4002 80 90 --- Other kg. 10% 
               - _Other :_

4002 91 00 -- Latex kg. 10% 
4002 99 -- _Other :_

4002 99 10 --- Factice (rubber substitute derived from oil) kg. 10% 
4002 99 20 --- Tread rubber compound, cushion compound, kg. 10% 
cushion gum and tread gum for resoling or

repairing or retreading rubber tyres

4002 99 90 --- Other kg. 10% 
**4003** **00 00** **RECLAIMED** **RUBBER IN PRIMARY FORMS** **OR** kg. 10% 

**IN PLATES,** **SHEETS OR STRIP**

**4004** **00 00** **WASTE, PARINGS AND SCRAP OF RUBBER** **(OTHER THAN**

**HARD** **RUBBER)** **AND** **POWDERS** **AND** **GRANULES**

**OBTAINED THEREFROM**


kg. 10% 

**4005**

4005 10 00


**COMPOUNDED** **RUBBER,** **UNVULCANISED,** **IN PRIMARY**
**FORMS** **OR** **IN** **PLATES,** **SHEETS** **OR** **STRIP**

- Compounded with carbon black or silica


kg.


25% or Rs.
30 per kg.,
whichever is
lower







4005 20 - _Solutions;_ _other than_ _those of_
_dispersions sub-_
_heading 4005 10:_

4005 20 10 --- Can sealing compound kg. 25% or Rs. 30 per kg.,
whichever is
lower

4005 20 90 --- Other kg. 25% or Rs. 30 per kg.,
whichever is
lower

               - _Other :_

4005 91 --  Plates, _sheets_ _and_ _strip:_

4005 91 10 --- Hospital sheeting kg. 25% or Rs. 

-----

**SECTION-VII** **CHAPTER-40**

4005 91 90 --- Other kg. 25% or Rs. 30 per kg.,
whichever is
lower

4005 99 -- _Other :_


4005 99 10

4005 99 90


--
--

compounded, ready for vulcanisation

Other


kg.


25% or Rs.

30 per kg.,
whichever

is lower

25% or Rs.

30 per kg.,
whichever

is lower



 


G r a n u l e s o f n a t u r a l o r u n v u l c a n i s e d
n a t u t a l o r s y n t h e t i c r u b b e r,


kg.


**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 retreading rubber kg. 10% 
tyres

4006 90 - _Other :_

4006 90 10 **---** Thread, not covered kg. 10% 
4006 90 90 **---** Other kg. 10% 
**4007** **VULCANISED** **RUBBER** **THREAD** **AND** **CORD**

4007 00 **-** _Vulcanised rubber thread and cord:_

4007 00 10 --- Thread, not covered kg. 10% 
4007 00 20 --- Cord, not covered kg. 10% 
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 :_

4008 11 10 --- Of micro-cellular rubber kg. 10% 
4008 11 90 --- Other kg. 10% 
4008 19 -- _Other :_


4008 19 10

4008 19 90

4008 21


4008 19 10 --- Blocks of micro-cellular rubber but not of kg. 10% 
latex foam sponge, used in the manufacture
of soles, heels or soles and heels combined,
for footwear

4008 19 90 --- Other kg. 10% 
             - _Of non-cellular rubber:_

4008 21 -- _Plates,_ _sheets and strip :_

4008 21 10 --- Used in the manufacture of soles, heels or kg. 10% 
soles and heels combined, for footwear

4008 21 20 --- For resoling or repairing or retreading rubber kg. 10% 
tyres

4008 21 90 --- Other kg. 10% 
4008 29 -- _Other :_

4008 29 10 --- Rubber sheets and resin rubber sheets for kg. 10% 
soles and heels


--
--
  
-

4008 21 20

4008 21 90


--
--

-----

**SECTION-VII** **CHAPTER-40**

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

heels or soles and heels combined, for
footwear

4008 29 30 --- Latex foam sponge kg. 10% 
4008 29 40 --- Tread rubber and tread packing strip for kg. 10% 
resoling or repairing or retreading
rubber tyres

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 :_

4009 11 00 -- Without fittings kg. 10% 
4009 12 00 -- With fittings kg. 10% 
              - _Reinforced or otherwise_ _combined_ _only_

_with metal:_

4009 21 00 -- Without fittings kg. 10% 
4009 22 00 -- With fittings kg. 10% 
              - _Reinforced or otherwise_ _combined_ _only_ _with_

_textile materials :_

4009 31 00 -- Without fittings kg. 10% 
4009 32 00 -- With fittings kg. 10% 
              - _Reinforced or otherwise_ _combined_ _with_ _other_

_materials :_

4009 41 00 -- Without fittings kg. 10% 
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 :_

4010 11 10 --- Where the rubber compound content is less

than 25% by weight

4010 11 90 --- Other

4010 12 -- _Reinforced_ _only with_ _textile_ _materials_ _:_

4010 12 10 --- Where the rubber compound content is less

than 25% by weight

4010 12 90 --- Other

4010 19 -- _Other :_


kg.

kg.

kg.

kg.

kg.

kg.


10%

10%

10%

10%

10%

10%










4010

4010


19

19


10

90


--- Where the rubber compound content is less

than 25% by weight

--- Other

  - _Transmission belts or_ _belting :_


-----

**SECTION-VII** **CHAPTER-40**

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

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:_

4010 31 10 --- Where the rubber compound content is less kg. 10% 
than 25% by weight

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 :_

4010 32 10 --- Where the rubber compound content is less kg. 10% 
than 25% by weight

4010 32 90 --- Other kg. 10% 
4010 33 -- _Endless_ _transmission_ _belts_ _of trapezoidal_

_crosssection (V-belts), V-ribbed, of an outside_

_circumference exceeding 180 cm_ _but not_

_exceeding_ _240 cm:_

4010 33 10 --- Where the rubber compound content is less kg. 10% 
than 25% by weight

4010 33 90 --- Other kg. 10% 
4010 34 -- _Endless transmission belts of_ _trapezoidal cros s-_

_section (V-belts), other than V-ribbed, of an_

_outside circumference exceeding 180 cm_ _but_

_not exceeding 240 cm :_

4010 34 10 --- Where the rubber compound content is less kg. 10% 
than 25% by weight

4010 34 90 --- Other kg. 10% 
4010 35 -- _Endless synchronous belts of an_ _outside_

_circumference exceeding 60 cm_ _but_ _not_

_exceeding_ _150 cm_ _:_

4010 35 10 --- Where the rubber compound content is less kg. 10% 
than 25% by weight

4010 35 90 --- Other kg. 10% 
4010 36 -- _Endless synchronous belts of an_ _outside_

_circumference exceeding 150 cm_ _but not_

_exceeding_ _198 cm_ _:_

4010 36 10 --- Where the rubber compound content is less kg. 10% 
than 25% by weight

4010 36 90 --- Other kg. 10% 
4010 39 -- _Other :_

--- _Where the_ _rubber_ _compound_ _content_ _is_ _less_

_than 25% by weight :_

4010 39 11 ---- Endless flat belt kg. 10% 
4010 39 12 ---- Ply belting kg. 10% 

-----

**SECTION-VII** **CHAPTER-40**

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

4010 39 19 ---- Other kg. 10% 
--- _Other:_

4010 39 91 ---- Endless flat belt kg. 10% 
4010 39 92 ---- Ply belting kg. 10% 
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)_ _:_

4011 10 10 --- Radials u 15% 
4011 10 90 --- Other u 10% 
4011 20 - _Of a kind used on buses_ _or lorries :_

4011 20 10 --- Radials u 15% 
4011 20 90 --- Other u 10% 
4011 30 00 - Of a kind used on aircraft u 2.5 % 
4011 40 - _Of a kind used on motor cycles_ _:_

4011 40 10 --- For motor cycles u 10% 
4011 40 20 --- For motor scooters u 10% 
4011 40 90 --- Other u 10% 
4011 50 - _Of a kind used on bicycles_ _:_

4011 50 10 --- Multi-cellular polyurethane (MCP) u 10% 
tubeless tyres

4011 50 90 --- Other u 10% 
4011 70 00 - Of a kind used on agricultural or forestry u 10% 
vehicles and machines

4011 80 00 - Of a kind used on construction, mining or u 10% 
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 :_

4012 11 00 -- Of a kind used on motor cars (including u 10% 
station wagons and racing cars)

4012 12 00 -- Of a kind used on buses or lorries u 10% 
4012 13 00 -- Of a kind used on aircraft u 10% 
4012 19 -- _Other :_

4012 19 10 --- For two wheelers u 10% 
4012 19 90 --- Other u 10% 
4012 20 - _Used pneumatic_ _tyres_ _:_

4012 20 10 --- For buses, lorries and earth moving u 10% 
equipments including light commercial

vehicles

4012 20 20 --- For passenger automobile vehicles, u 10% 

-----

**SECTION-VII** **CHAPTER-40**

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


u


4012 20 90


--

including two wheelers, three wheelers and
personal type vehicles
Other


10%





4012 90 - _Other :_

4012 90 10 --- Solid rubber tyres for motor vehicles kg. 10% 
4012 90 20 --- Solid rubber tyres for other vehicles kg. 10% 

4012 90 30

4012 90 41

4012 90 49


4012 90 30 --- Tyres with metal framework kg. 10% 
--- _Tyre flaps_ _:_

4012 90 41 ---- Of a kind used in two-wheeled and three- kg. 10% 
wheeled motor vehicles

4012 90 49 ---- Other kg. 10% 
4012 90 50 --- Tyre treads, interchangeable kg. 10% 
4012 90 90 --- Other kg. 10% 
**4013** **INNER** **TUBES,** **OF** **RUBBER**


----
---
---

4013 10

4013 10 10



  
--

_Of a kind used on motor cars (including stati_
_wagons_ _and racing_ _cars),_ _buses_ _or lorries_ _:_
For motor cars


_on_

u


10%





4013 10 20 --- For lorries and buses u 10% 
4013 20 00 - Of a kind used on bicycles u 10% 
4013 90 - _Other :_

4013 90 10 --- For aircraft u 10% 
4013 90 20 --- For motor cycle u 10% 
4013 90 30 --- For off the road vehicles, not elsewhere u 10% 
specified or included

_--_ _For tractors :_

4013 90 41 ---- Rear tyres u 10% 
4013 90 49 ---- Other u 10% 
4013 90 50 --- Of a kind used in tyres of cycle rickshaws u 10% 

u


4013 90 90


--

and three-wheeled powered cycle-rickshaws
Other


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_ _:_

4014 10 10 --- Rubber contraceptives, male (condoms) kg. 10% 

4014 10 20

4014 90


--
  

Rubber contraceptives, female (diaphragms),
such as cervical caps
_Other :_


kg. 10% 

4014 90 10 --- Hot water bottles kg. 10% 
4014 90 20 --- Ice bags kg. 10% 
4014 90 30 --- Feeding bottle nipples kg. 10% 
4014 90 90 --- Other kg. 10% 

-----

**SECTION-VII** **CHAPTER-40**

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

**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:_

4015 12 00 -- Of a kind used for medical, surgical, dental or pa 10% 
veterinary purposes

4015 19 00 -- Other pa 10% 
4015 90 - _Other :_

4015 90 10 --- Rubber apron pa 10% 
4015 90 20 --- Labels kg. 10% 

4015

4015


90

90


30

91


------

Industrial gloves
_Other:_
Diving suits


pa

kg.


10%

10%






4015 90 99 --- Other kg. 10% 
**4016** **OTHER** **ARTICLES OF VULCANISED RUBBER** **OTHER** **THAN**

**HARD RUBBER**


4016

4016


10

91


00

00



 
 
-

Of cellular rubber
_Other :_
Floor coverings and mats


kg.

kg.


10%

10%






4016 92 00 -- Erasers kg. 10% 
4016 93 -- _Gaskets, washers and other seals :_

4016 93 10 --- Patches for puncture repair of self- kg. 10% 
vulcanising rubber or a rubber backing

4016 93 20 --- Rubber rings (O-ring) kg. 10% 
4016 93 30 --- Rubber seals (Oil seals and the like) kg. 10% 
4016 93 40 --- Gaskets kg. 10% 
4016 93 50 --- Washers kg. 10% 
4016 93 60 --- Plugs kg. 10% 
4016 93 90 --- Other kg. 10% 

4016


93


20


--

4016 94 00 -- Boat or dock fenders, whether or not kg. 10% 
inflatable

4016 95 -- _Other_ _inflatable_ _articles:_

4016 95 10 --- Air mattresses kg. 10% 
4016 95 90 --- Other kg. 20% 
4016 99 -- _Other :_

4016 99 10 --- Rubber cots for textile industry kg. 10% 
4016 99 20 --- Rubber bands kg. 10% 
4016 99 30 --- Rubber threads kg. 10% 
4016 99 40 --- Rubber blankets kg. 10% 
4016 99 50 --- Rubber cushions kg. 10% 
4016 99 60 --- Rubber bushes kg. 10% 
4016 99 70 --- Ear plug kg. 10% 
4016 99 80 --- Stoppers kg. 10% 

-----

**SECTION-VII** **CHAPTER-40**

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


4016 99 90 --- [The following goods for use in manufacture of ]

cellular mobile phones, namely :
(i) Microphone Rubber Case
(ii) Sensor Rubber Case/Sealing Gasket including
sealing gaskets/cases from Rubbers like SBR,
EPDM, CR, CS, Silicone and all other individual
rubbers or combination / combination of rubbers

**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:_


kg. 10% 

4017 00 10 --- Plates, sheets, rods and tubes of ebonite kg. 10% 
and vulcanite

4017 00 20 --- Scrap, waste and powder of hardened rubber kg. 10% 
(ebonite and vulcanite)

4017 00 30 --- Printers‗ rollers kg. 10% 
4017 00 40 --- Textile rollers kg. 10% 
4017 00 50 --- Typewriters and cyclostyling rollers kg. 10% 
4017 00 90 --- Other kg. 10% 

4017 00 20

4017 00 30


--
--

-----

**SECTION-VIII** **CHAPTER-41**

**SECTION VIII**

**RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF;**

**SADDLERY AND HARNESS; TRAVEL GOODS, HAND BAGS AND SIMILAR**

**CONTAINERS; ARTICLES OF ANIMAL GUT**

**(OTHER THAN SILK-WORM GUT)**

**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, 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**

**Standard** **Prefer-**

**ential**

**Areas**

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

**4101** **RAW HIDES AND SKINS OF BOVINE** **(INCLUDING**

**BUFFALO) OR EQUINE ANIMALS (FRESH** **OR SALTED,**

**D R I E D, L I M E D, P I C K L E D** **O R** **O T H E RW I S E**

**P R E S E RV E D,** **B U T** **N O T** **TA N NE D,** **PA R CH M E NT -**

**DRESSED OR FURTHER PREPARED),** **WHETHER OR**

**NOT DEHAIRED OR SPLIT**

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 

-----

**SECTION-VIII** **CHAPTER-41**

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

4101 20 20 --- Of buffalo, including buffalo calf kg. Free 
4101 20 90 --- Other kg. Free 
4101 50 - _Whole_ _hides_ _and skins,_ _of_ _a weight_

_exceeding_ _16 kg. :_

4101 50 10 --- Of cow, including cow calf kg. Free 
4101 50 20 --- Of buffalo, including buffalo calf kg. Free 
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 20 --- Of buffalo, including buffalo calf kg. Free 
4101 90 90 --- Other kg. Free 
**4102** **RAW** **SKINS** **OF** **SHEEP** **OR** **LAMBS** **(FRESH,** **OR**

**SALTED,** **DRIED,** **LIMED,** **PICKLED OR OTHERWISE**

**PRESERVED,** **BUT** **NOT** **TANNED,** **PARCHMENT-**

**DRESSED** **OR** **FURTHER** **PREPARED),** **WHETHER OR**

**NOT WITH WOOL ON OR SPLIT,** **OTHER THAN**

**THOSE** **EXCLUDED** **BY** **NOTE** **1** **(** **C** **)** **TO** **THIS**

**CHAPTER**

4102 10 - _With wool on :_

4102 10 10 --- Sheep skins kg. Free 
4102 10 20 --- Pelts of baby lambs kg. Free 
4102 10 30 --- Lamb skins, other than pelts kg. Free 
_- Without wool on :_

4102 21 -- _Pickled :_

4102 21 10 --- Sheep skins kg. Free 
4102 21 20 --- Lamb skins kg. Free 
4102 21 30 --- Lamb pelt kg. Free 
4102 29 -- _Other :_

4102 29 10 --- Sheep skins kg. Free 
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**

4103 20 00 - Of reptiles kg. Free 
4103 30 00 - Of swine kg. Free 
4103 90 00 - Other kg. Free 
**4104** **TANNED** **OR** **CRUST** **HIDES** **AND** **SKINS** **OF** **BOVINE**

**(INCLUDING** **BUFFALO)** **OR** **EQUINE** **ANIMALS,**


-----

**SECTION-VIII** **CHAPTER-41**

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

**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 splits kg. 10% 
4104 19 00 -- Other kg. 10% 

_In the dry state (crust):_
Full grains, unsplit; grain splits


kg.


4104


41


00



 
-

10%





4104 49 00 -- Other kg. 10% 
**4105** **TANNED** **OR** **CRUST** **SKINS** **OF** **SHEEP** **OR** **LAMBS,**

**WITHOUT WOOL** **ON,** **WHETHER OR NOT SPLIT,**

**BUT NOT FURTHER PREPARED**

4105 10 00 - In the wet state (including wet-blue) kg. 10% 
4105 30 00 - In the dry state (crust) kg. 10% 
**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 wet-blue) kg. 10% 
4106 22 00 -- In the dry state (crust) kg. 10% 

_Of swine:_
In the wet state (including


wet-blue)


4106


31


00



 
-

kg.


10%





4106 32 00 -- In the dry state (crust) kg. 10% 
4106 40 00 - Of reptiles kg. 10% 

_Other:_
In the wet state (including


wet-blue)


4106


91


00



 
-

kg.


10%





4106 92 00 -- In the dry state (crust) kg. 10% 
**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% 
4107 12 00 -- Grain splits kg. 10% 
4107 19 00 - Other kg. 10% 
-- _Other, including_ _sides:_

4107 91 00 -- Full grains, unsplit kg. 10% 
4107 92 00 -- Grain splits kg. 10% 
4107 99 00 -- Other kg. 10% 

-----

**SECTION-VIII** **CHAPTER-41**

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


**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**


kg. 10% **-**


4113 10 00 - Of goats or kids kg. 10% 
4113 20 00 - Of swine kg. 10% 
4113 30 00 - Of reptiles kg. 10% 
4113 90 00 - Other kg. 10% 
**4114** **CHAMOIS** **(INCLUDING** **COMBINATION** **CHAMOIS)**

**LEATHER;** **PATENT LEATHER AND PATENT**

**LAMINATED** **LEATHER** **;** **METALLISED LEATHER**

4114 10 00 - Chamois (including combination chamois) kg. 10% 

4114 20

4114 20 10



 
--

leather
_Patent leather and patent laminated leather;_

_metallised leather :_
Patent leather and patent laminated leather


kg.


10%





4114 20 20 --- Metallised leather kg. 10% 
**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**


kg.

kg.


4115 10 00

4115 20

4115 20 10



 
 
--

**DUST, POWDER AND FLOUR**
Composition leather with a basis of leather

or leather fiber, in slabs, sheets or strip,
whether or not in rolls
_Parings_ _and other_ _waste_ _of_ _leather_ _or_ _of_

_composition leather, not suitable for the_
_manufacture of leather articles ; leather_
_dust, powder and flour:_
Cuttings of leather


10%

10%






4115 20 90 --- Other kg. 10% 

-----

**SECTION-VIII** **CHAPTER-42**

**CHAPTER** **42**

**_Articles of leather; saddlery and harness; travel goods, handbags and similar_**

**_containers; articles of animal gut (other than silkworm gut)_**

**NOTES** **:**

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) 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;

(e) headgear or parts thereof of Chapter 65;

(f) whips, riding-crops or articles of heading 6602;

(g) cuff-links, bracelets or other imitation jewellery (heading 7117);

(h) fittings or trimmings for harness, such as stirrups, bits, horse, brassess and buckles,

separately presented (generally Section XV);

(ij) strings, skins for drums or the like, or other parts of musical instruments (heading 9209);

(k) articles of Chapter 94 (for example, furniture, luminaires 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. (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.


-----

**SECTION-VIII** **CHAPTER-42**

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 9113).

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**
**Areas**

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


**4201 00 00** **SADDLERY** **AND** **HARNESS**


**FOR**


**ANY ANIMAL** kg. 10% 

**(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-**

**C A S E S, B R I E F - C A S E S,** **S C H O O L** **S AT C H E L S,**

**SPECTACLE CASES, BINOCULAR CASES, CAMERA**

**CASES, MUSICAL INSTRUMENT** **CASES, GUN CASES,**

**H O L S T E R S A N D** **S I M I L A R** **C O N TA I N E R S ;**

**T R AV E L L I N G - B A G S, I N S U L AT E D F O O D O R**

**BEVERAGES BAGS, TOILET BAGS, RUCKSACKS,**

**HANDBAGS, SHOPPING-BAGS, WALLETS, PURSES,**

**M A P - C A S E S, C I G A R E T T E - C A S E S, T O B A C C O -**

**POUCHES,** **TOOL** **BAGS,** **SPORTS** **BAGS,** **BOTTLE-**

**C A S E S,** **J E WE L L ERY B O X E S,** **P O W D E R - B O XE S,**

**CUTLERY CASES AND SIMILAR** **CONTAINERS,** **OF**

**L E AT H E R O R O F C OM P O S I T IO N L E AT H E R,** **O F**

**SHEETING** **OF** **PLASTICS,** **OF** **TEXTILE** **MATERIALS,**

**OF VULCANISED FIBRE OR OF PAPERBOARD,** **OR**

**W H O L LY O R M A I N LY C O V E R E D W I T H S U C H**

**MATERIALS** **OR** **WITH** **PAPER**

              - _Trunk\s, suit-cases, vanity-cases, executive-_

_cases, brief-cases, school satchels and similar_
_containers_ _:_

4202 11 - - _With outer surface of leather or of composition_

_leather:_

4202 11 10 --- Travel goods (trunks, suit-cases, sports bags u 15% 
and other similar items ) of leather

4202 11 20 --- Toilet-bags and cases, of leather u 15% 
4202 11 30 --- Satchels u 15% 
4202 11 40 --- Brief-cases u 15% 
4202 11 50 --- Executive-cases u 15% 
4202 11 60 --- Vanity-cases u 15% 
4202 11 70 --- Attache-cases u 15% 

4202 11 20


--

-----

**SECTION-VIII** **CHAPTER-42**

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

4202 11 90 --- Other u 15% 
4202 12 -- _With outer surface_ _of plastic or of textile_

_materials :_

4202 12 10 --- Toilet-cases u 15% 
4202 12 20 --- Plastic moulded suit-cases u 15% 
4202 12 30 --- Plastic moulded brief-cases u 15% 
4202 12 40 --- Satchels u 15% 
4202 12 50 --- Other travel-goods u 15% 
4202 12 60 --- Brief-cases u 15% 
4202 12 70 --- Executive-cases other than plastic moulded u 15% 
4202 12 80 --- Vanity-cases u 15% 
4202 12 90 --- Other u 15% 
4202 19 -- _Other :_


4202 19 10 --- Travel goods (trunks, suit-cases, sports bags, u 15% 
and other similar items) of leather

4202 19 20 --- Toilet-cases u 15% 
4202 19 30 --- Satchels u 15% 
4202 19 40 --- Brief-cases (other than plastic moulded) u 15% 
4202 19 50 --- Executive-cases u 15% 
4202 19 60 --- Vanity-cases u 15% 

4202 19 90 --- Other

             - _Hand-bags, whether or not with shoulder_

_strap, including those without handle :_

4202 21 -- _With outer surface of leather or of composition_

_leather:_

4202 21 10 --- Hand-bags for ladies


u 15% 

u


15%





4202 21 20 --- Vanity-bags u 15% 
4202 21 90 --- Other u 15% 

4202 22 -- _With outer surface of sheeting of plastics or_

_of textile materials :_

4202 22 10 --- Hand-bags and shopping bags, of artificial u 15% 

u


plastic material

Hand-bags and shopping bags, of cotton


4202


22


20


--

15%





4202 22 30 --- Hand-bags and shopping bags, of Jute u 15% 
4202 22 40 --- Vanity-bags u 15% 
4202 22 90 --- Other u 15% 
4202 29 -- _Other :_


4202 29 10 --- Hand bags of other materials excluding u 15% 
wicker-work or basket work

4202 29 90 --- Other u 15% 

4202

4202


31

31


10



 - _Articles of a kind normally carried in the_

_pocket or in the handbag :_

-- _With outer surface of leather or of composition_


--

_leather:_

Jewellery box


u


15%





-----

**SECTION-VIII** **CHAPTER-42**

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

4202 31 20 --- Wallets and purses, of leather u 15% 
4202 31 90 --- Other u 15% 
4202 32 -- _With outer surface of sheeting_ _of plastics_

_or of textile materials:_

4202 32 10 --- Jewellery box u 15% 
4202 32 90 --- Other u 15% 
4202 39 -- _Other :_

4202 39 10 --- Jewellery box u 15% 

4202 39 90

4202 91 00

4202 92 00

4202 99 00


--
 
-
-
-

Other
_Other :_
With outer surface of leather or of composition

leather
With outer surface of sheeting of plastics or of

textile materials
Other


u

u

u

u


15%

15%

15%

15%








**4203** **ARTICLES** **OF** **APPAREL** **AND** **CLOTHING**

**ACCESSORIES,** **OF** **LEATHER OR OF** **COMPOSITION**

**LEATHER**

4203 10 - _Articles_ _of apparel:_

4203 10 10 --- Jackets and jerseys kg. 10% 

4203 10 90

4203 21


--
 
-

Other
_Gloves, mittens and mitts:_
_Specially designed for use in sports:_


kg. 10% 

4203 21 10 --- Gloves kg. 10% 
4203 21 20 --- Mittens and mitts kg. 10% 
4203 29 -- _Other :_

4203 29 10 --- Gloves for use in industry kg. 10% 
4203 29 20 --- Other gloves kg. 10% 
4203 29 30 --- Mittens and mitts kg. 10% 
4203 30 00 - Belts and bandoliers kg. 10% 
4203 40 - _Other clothing_ _accessories_ _:_

4203 40 10 --- Aprons kg. 10% 
4203 40 20 --- Semi-chrome grain garments kg. 10% 
4203 40 90 --- Other kg. 10% 
**4205** **OTHER** **ARTICLES** **OF** **LEATHER** **OR** **OF** **COMPOSITION**

**LEATHER**


4205 00 - _Other articles of leather or of composition_

_leather :_

--- _Straps other than for machinery or harness :_

4205 00 11 ---- Welt kg. 10% 
4205 00 19 ---- Other kg. 10% 
4205 00 20 --- Leather sofa cover kg. 10% 
4205 00 90 --- Other kg. 10% 

-----

**SECTION-VIII** **CHAPTER-42**

**4206** **ARTICLES** **OF** **GUT** **(OTHER** **THAN** **SILK-WORM**

**GUT),** **OF** **GOLDBEATER’S** **SKIN,** **OF** **BLADDERS** **OR**

**OF TENDONS**

4206 00 10 --- For rackets kg. 10% 
4206 00 90 --- Other kg. 10% 

-----

**SECTION-VIII** **CHAPTER-43**

**CHAPTER** **43**

**_Furskins and artificial fur; manufactures thereof_**

**NOTES** :

1. Throughout this Schedule reference to ―furskins‖, other than to raw furskins 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) birdskins or parts of birdskins, 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, mittens and mitts, consisting of leather and furskin 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 furskins and parts thereof, assembled with the addition of other materials,

and furskins 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 furskin or

artificial fur or to which furskin 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 furskin consisting

of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not
include imitation furskins obtained by weaving or knitting (generally, heading 5801 or 6001).

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard Prefer-**

**ential**

**Areas**

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

**4301** **RAW** **FURSKINS** **(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**

4301 10 00 - Of mink, whole, with or without head, tail u 15% 
or paws

4301 30 00 - Of lamb, the following : Astrakhan, u Free 
Broadtail, Caracul, Persian and similar lamb,

Indian, Chinese, Mongolian or Tibetan lamb,

whole, with or without head, tail or paws


-----

**SECTION-VIII** **CHAPTER-43**

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

4301 60 00 - Of fox, whole, with or without head, tail or u 15% 
paws

4301 80 00 - Other furskins, whole, with or without head, u 15% 
tail or paws

4301 90 00 - Heads, tails, paws and other pieces or kg. 15% 
cuttings, suitable for furriers‗ use

**4302** **TANNED OR** **DRESSED FuRSKINS** **(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% 
4302 19 -- _Other:_

4302 19 10 --- Calf skins, with hair on, tanned or dressed u 10% 
4302 19 20 --- Hides or skins of other bovine and equine u 10% 
animals with hair on, tanned or dressed

4302 19 30 --- Goat (Common) and kid skins with hair on, u 10% 
tanned or dressed

4302 19 40 --- Tiger-cat skins u 10% 
4302 19 90 --- Hides and skins of oher animals with hair u 10% 
on, tanned or dressed

4302 20 00 - Heads, tails, paws and other pieces or kg. 10% 
cuttings, not assembled

4302 30 00 - Whole skins and pieces or cuttings thereof, kg. 10% 
assembled

**4303** **ARTICLES** **OF** **APPAREL,** **CLOTHING** **ACCESSORIES**

**AND** **OTHER ARTICLES** **OF** **FuRSKIN**

4303 10 - _Articles of apparel and clothing accessories:_

4303 10 10 --- Of wild animals covered under the Wild Life kg. 10% 
(Protection) Act, 1972

4303 10 20 --- Of animals covered under Convention on kg. 10% 
International Trade of Endangered Species

(CITES), other than those of Tariff Item

4303 10 10

4303 10 90 --- Other kg. 10% 
4303 90 - _Other:_

4303 90 10 --- Of wild animals covered under the Wild Life kg. 10% 
(Protection) Act, 1972

4303 90 20 --- Of animals covered under Convention on kg. 10% 
International Trade of Endangered Species


-----

**SECTION-VIII** **CHAPTER-43**

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

(CITES), other than those of Tariff Item

4303 90 10

4303 90 90 --- Other kg. 10% 
**4304** **ARTIFICIAL FuR AND ARTICLES THEREOF**

4304 00 - _Artificial fur and articles thereof:_

--- _Artificial fur :_

4304 00 11 ---- Artificial fur as trimmings and kg. 10% 
embellishments for garments, made ups,

knitwear, plastic and leather goods

4304 00 19 ---- Other kg. 10% 
4304 00 20 --- Articles of artificial fur kg. 10% 

-----

**SECTION-IX** **CHAPTER-44**

**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 Section XVIII (for example, clock cases and musical instruments and parts thereof);

(n) parts of firearms (heading 9305);

(o) articles of Chapter 94 (for example, furniture, luminaires 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, 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.


-----

**SECTION-IX** **CHAPTER-44**

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
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.

**Sub-heading Notes :**

1. For the purposes of sub-heading 4401 31, the expression ―wood pellets‖ means by-products such

as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture-making industry
or other wood transformation activities, which have been agglomerated either directly by compression or by
the addition of a binder in a proportion not exceeding 3% by weight. Such pellets are cylindrical, with a
diameter not exceeding 25 mm and a length not exceeding 100 mm.

2. For the purposes of sub-heading 4401 32, the expression ―wood briquettes‖ means by-products

such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture making or
other wood transformation activities, which have been agglomerated either directly by compression or by
addition of a binder in a proportion not exceeding 3% by weight. Such briquettes are in the form of
cubiform, polyhedral or cylindrical units with the minimum cross-sectional dimension greater than 25 mm;

3. For the purposes of sub-heading 4407 13, ―S-P-F‖ refers to wood sourced from mixed stands of

spruce, pine and fir where the proportion of each species varies and is unknown.

4. For the purposes of sub-heading 4407 14, ―Hem-fir‖ refers to wood sourced from mixed stands

of Western hemlock and fir where the proportion of each species varies and is unknown.

**SUPPLEMENTARY** **NOTES** **:**

1. ―Marine plywood‖ means plywood conforming to Indian Standard Specification IS 710.

2. ―Aircraft plywood‖ means plywood conforming to Indian Standard Specification Nos. 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 Prefer-**

**ential**

**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**


-----

             - _Fuel wood, in logs, in_ _billets, in twigs, in faggots_

_or in similar forms :_

4401 11 -- _Coniferous:_

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 % 
4401 22 00 -- Non-coniferous mt 5 % 
              - _Sawdust and wood waste and scrap, agglomerated_

_in logs briquettes, pellets orsimilar forms:_

4401 31 00 -- Wood pellets mt 5% 
4401 32 00 -- Wood briquettes mt 5% 
4401 39 00 -- Other mt 5% 
              - _Sawdust and wood waste and scrap, not_

_agglomerated_

4401 41 00 -- Sawdust mt 5% 
4401 49 00 -- Other mt 5% 
**4402** **WOOD** **CHARCOAL** **(INCLUDING** **SHELL** **OR** **NUT**

**CHARCOAL),** **WHETHER OR** **NOT AGGLOMERATED**

4402 10 00 - Of bamboo mt 5 % 
4402 20 - _Of shell or nut:_

4402 20 10 --- Of coconut shell mt 5% 
4402 20 90 --- Other mt 5 % 
4402 90 00 - Other mt 5% 
**4403** **WOOD IN THE ROUGH, WHETHER OR NOT STRIPPED**

**OF BARK OR SAPWOOD, OR ROUGHLY SQUARED**

             - _Treated with paint, stains, creosote or other_

_preservatives:_

4403 11 00 -- Coniferous m[3 ] 5% 
4403 12 00 -- Non-coniferous m[3 ] 5% 
             - _Other,_ _coniferous:_

4403 21 -- _Of pine (Pinus spp.), of which the smallest_

_cross-sectional dimension is 15 cm or more:_


4403 21 10 --- Saw logs and veneer logs m[3 ]

4403 21 20 --- Poles, pilings and posts m[3 ]

4403 21 90 --- Other m[3 ]

4403 22 -- Of pine (Pinus spp.), other:

4403 22 10 --- Saw logs and veneer logs m[3 ]

4403 22 20 --- Poles, pilings and posts m[3 ]

4403 22 90 --- Other m[3 ]

4403 23 -- Of _fir_ (Abies spp.) _and spruce_ (Picea spp.), of

_which the smallest crosssectional dimension is_
_15 cm or more:_

4403 23 10 --- Saw logs and veneer logs
m[3 ]

4403 23 20 --- Poles, pilings and posts
m[3 ]

4403 23 90 --- Other
m[3 ]

4403 24 -- _Of fir (Abies spp.) and spruce (Picea spp.),_

_other:_


5% 
5% 
5% 
5% 
5% 
5% 
5% 
5% 
5% 

-----

**SECTION-IX** **CHAPTER-44**

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

4403 24 90 --- Other m[3 ] 5% 
4403 25 -- _Other, of which the smallest cross-sectional_

_dimension is 15 cm or more:_

4403 25 10 --- Saw logs and veneer logs m[3 ] 5% 
4403 25 20 --- Poles, pilings and posts m[3 ] 5% 
4403 25 90 --- Other m[3 ] 5% 
4403 26 -- _Other:_

4403 26 10 --- Saw logs and veneer logs m[3 ] 5% 
4403 26 20 --- Poles, pilings and posts m[3 ] 5% 
4403 26 90 --- Other m[3 ] 5% 
              - _Other, of tropical wood:_

4403 41 00 -- Dark red meranti, light red meranti and m[3 ] 5% 
meranti bakau

4403 42 00 -- Teak m[3 ] 5 % 
4403 49 00 -- Other m[3 ] 5 % 
              - _Other :_

4403 9100 -- Of oak (Quercus Spp.) m[3] 5 % 
4403 93 00 -- Of beech (Fagus spp.), of which the smallest m[3] 5 % 
cross-sectional dimension is 15 cm or more

4403 94 00 -- Of beech (Fagus spp.), other m[3] 5 % 
4403 95 00 -- Of birch (Betula spp.), of which the smallest m[3] 5 % 
cross-sectional dimension is 15 cm or more

4403 96 00 -- Of birch (Betula spp.), other m[3] 5 % 
4403 97 00 -- Of poplar and aspen (Populus spp.) m[3] 5 % 
4403 98 00 -- Of eucalyptus (Eucalyptus spp.) m[3] 5 % 
4403 99 -- _Other :_

--- _Andaman Padauk (Pterocarous_

_dalbaergiodes)_ _Bonsum_ _(Phoebe_

_goalparensis)_ _Gurgan_ _(Dipterocarpus_

_alatus) Khair_ _(Acacia Catechu) Lampati_

_(Duabanga grandiflora) Laurel_

_(Terminalia alata) Paliwood (Palaquium_

_Elliplicum)_ _and Red_ _Sanders_ _(Pterocar pus_

_Sautaninus)_ _and Rose_ _wood_ _(Dalbergea_

_Latifolio):_

4403 99 11 ---- Andaman Padauk (Pterocarous dalbaergiodes) m[3] 5 % 
4403 99 12 ---- Bonsum (Phoebe goalparensis) m[3] 5 % 
4403 99 13 ---- Gurgan (Dipterocarpus alatus) m[3] 5 % 
4403 99 14 ---- Khair (Acacia Catechu) m[3] 5 % 
4403 99 15 ---- Lampati (Duabanga grandiflora) m[3] 5 % 
4403 99 16 ---- Laurel (Terminalia alata) m[3] 5 % 
4403 99 17 ---- Paliwood (Palaquium Elliplicum) m[3] 5 % 
4403 99 18 ---- Red Sanders(Pterocar pus Sautatinus) m[3] 5 % 

-----

**SECTION-IX** **CHAPTER-44**

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

4403 99 19 ---- Rose Wood (Dalbergea Latifolio) m[3 ] 5 % 
--- _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 21 ---- Sal (Chorea robusta) 5 % m[3]

4403 99 22 ---- Sandal wood (Santalum alburn) m[3] 5 % 
4403 99 23 ---- Semul (Bombax ceiba) m[3] 5 % 
4403 99 24 ---- Walnut wood (Juglans binata) m[3] 5 % 
4403 99 25 ---- Anjam (Hardwickia binata) m[3] 5 % 
4403 99 27 ---- Sissoo (Dalbergia sisso) m[3] 5 % 
4403 99 28 ---- White cedar (Dysozylum malabaricum) m[3] 5 % 
4403 99 90 --- Other m[3] 5 % 
**4404** **HOOPWOOD;** **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;**
**CHIPWOOD AND THE LIKE**

4404 10 00  - Coniferous kg. 10%  
4404 20 - _Non-coniferous_ _:_


4404 20 10

4404 20 20


--
--

Wooden sticks, roughly trimmed but not turned,
bent or otherwise worked, suitable for the
manufacture of walking sticks, tool handles,
split poles, piles, pickets, stakes and the like

Drawn Wood


kg.

kg.


10%

10%






4404 20 90 --- Other kg. 10%  
**4405 00 00** **WOOD** **WOOL;** **WOOD** **FLOUR** kg. 10% 
**4406** **RAILWAY** **OR** **TRAMWAY** **SLEEPERS** **(CROSSTIES)**

**OF WOOD**

               - _Not impregnated:_

4406 11 00 -- Coniferous kg. 10% 
4406 12 00 -- Non-coniferous kg. 10% 
_- Other:_

4406 91 00 -- Coniferous kg. 10% 
4406 92 00 -- Non-coniferous kg. 10% 

-----

**SECTION-IX** **CHAPTER-44**


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

**4407** **WOOD SAWN** **OR** **CHIPPED LENGTHWISE, SLICED**

**OR PEELED, WHETHER OR NOT** **PLANED, SANDED**

**OR** **END-JOINTED,** **OF** **A** **THICKNESS** **EXCEEDING** **6**
**MM**

              - _Coniferous:_

4407 11 00 - - Of pine (Pinus spp.) m 3 10% 
4407 12 00 - - Of fir (Abies spp.) and Spruce ( Picea spp.) m 3 10% 
4407 13 00 -- Of S-P-F (spruce (Picea spp.), pine (Pinus spp.), m 3 10% 
and fir (Abies spp.))

4407 14 00 -- Of Hem-fir (Western hemlock m 3

10%                                   
(Tsugaheterophylla) and fir (Abies spp.))

4407 19 - - _Other:_

4407 19 10 - - - Douglas fir (Pseudotsuga menziesii) m 3 10% 
4407 19 90 - - - Other m[3 ] 10% 
             - _Of tropical wood:_

4407 21 00 -- Mahogany (Swietenia spp.) m[3 ] 10% 
4407 22 00 -- Virola, Imbuia and balsa m[3 ] 10% 
4407 23 00 -- Teak m[3 ] 10% 
4407 25 00 -- Dark Red Meranti, Light Red Meranti and m[3 ] 10% 
Meranti Bakau

4407 26 00 -- White Lauan, White Meranti, White Seraya, m[3 ] 10% 
Yellow Meranti and Alan

4407 27 00 -- Sapelli m[3 ] 10% 
4407 28 00 -- Iroko m[3 ] 10% 

4407 29 00 -- Other m[3 ] 10% 
            - _Other :_

4407 91 00 -- Of oak (Quercus Spp.) m[3] 10% 
4407 92 00 -- Of beech (Fagus Spp.) m[3] 10% 
4407 93 00 -- Of maple (Acer spp.) m[3] 10% 
4407 94 00 -- Of cherry (Prunus spp.) m[3] 10% 
4407 95 00 -- Of ash (Fraxinus spp.) m[3] 10% 
4407 96 00 **- -** Of birch (Betula spp.) m[3] 10% 
4407 97 00 **- -** Of poplar and aspen (Populus spp.) m[3] 10% 
4407 99 -- _Other :_


4407 99 20 --- Willow m[3] 10% 
4407 99 90 --- Other m[3] 10% 
**4408** **SHEETS** **FOR** **VENEERING** **(INCLUDING** **THOSE**

**OBTAINED** **BY** **SLICING** **LAMINATED** **WOOD),** **FOR**

**PLYWOOD OR 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**


4408 10




**EXCEEDING** **6 MM**
_Coniferous:_


-----

**SECTION-IX** **CHAPTER-44**

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

4408 10 20 --- Oak wood veneer kg. 10%  
4408 10 30 --- Veneer sheets, for match boxes and kg. 10%  
match splints

4408 10 90 --- Other kg. 10%  
             - _Of tropical wood:_

4408 31 -- _Of Dark red meranti,_ _Light red meranti,_

_Meranti bakau:_

4408 31 10 --- Sheets for plywood kg. 10%  
4408 31 20 --- Veneer sheets (of Rose wood) kg. 10%  
4408 31 30 --- Veneer sheets, for match boxes and match kg. 10%  
splints

4408 31 90 --- Other kg. 10%  
4408 39 -- _Other :_

4408 39 10 --- Sheets for plywoods kg. 10%  
4408 39 20 --- Veneer sheets (of Rose wood) kg. 10%  
4408 39 30 --- Veneer sheets, for match boxes and match kg. 10%  
splints

4408 39 90 --- Other kg. 10%  
4408 90 - _Other :_

4408 90 10 --- Sheets for plywoods kg. 10%  
4408 90 20 --- Veneer sheets, for match boxes and match kg. 10%  
splints

4408 90 90 --- Other kg. 10%  
**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%  
chamfered, V-jointed, and the like but not

further moulded

4409 10 20 --- Beadings, and mouldings (including kg. 10%  
moulded, skirting and other moulded boards)

4409 10 90 --- Other kg. 10%  
              - _Non-coniferous_

4409 21 00 -- Of bamboo kg. 10% 
4409 22 00 -- Of tropical wood kg. 10% 
4409 29 -- _Other:_

4409 29 10 --- Planed, tongued, grooved, rebated, chamfered, kg. 10% 
V-jointed, and the like but not further moulded

4409 29 20 --- Beadings and mouldings (including moulded kg. 10% 

-----

**SECTION-IX** **CHAPTER-44**

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

skirting and other moulded boards)

4409 29 90 --- Other kg. 10% 
**4410** **PARTICLE BOARD, ORIENTED STRAND BOARD (OSB)**

**AND SIMILAR BOARD(FOR EXAMPLE, WAFERBOARD)**

**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% 
4410 11 20 --- Insulation board and hardboard kg. 10% 
4410 11 30 --- Veneered particle board, not having decorative kg. 10% 
veneers on any face

4410 11 90 --- Others kg. 10% 
4410 12 -- _Oriented strand board (OSB):_

4410 12 10 --- Unworked or not further worked than sanded kg. 10% 
4410 12 90 --- Other kg. 10% 
4410 19 00 -- Other kg. 10% 
4410 90 - _Other:_

4410 90 10 --- Plain particle board kg. 10% 
4410 90 20 --- Insulation board and hard board kg. 10% 
4410 90 30 --- Veneered particle board, not having decorative kg. 10% 
veneers on any face

4410 90 40 --- Of Coir kg. 10% 
4410 90 50 --- Of jute fibre kg. 10% 
4410 90 90 --- Other kg. 10% 
**4411** **FIBRE** **BOARD** **OF** **WOOD** **OR** **OTHER** **LIGNEOUS**

**MATERIALS, WHETHER OR NOT BONDED WITH RESINS**

**OR OTHER ORGANIC SUBSTANCES**

**-** _Medium density fibre board (MDF):_

4411 12 00 -- Of a thickness not exceeding 5mm kg. 10% 
4411 13 00 -- Of a thickness exceeding 5mm but not exceeding kg. 10% 
9mm

4411 14 00 -- Of a thickness exceeding 9mm kg. 10% 
              - _Other:_

4411 92 -- _Of a density exceeding 0.8 gm/cm[3 ]:_

--- _Not mechanically worked or surface covered:_

4411 92 11 ---- Hardboard kg. 10% 
4411 92 19 ---- Other kg. 10% 

-----

**SECTION-IX** **CHAPTER-44**

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

--- _Other:_

4411 92 21 ---- Hardboard kg. 10% 
4411 92 29 ---- Other kg. 10% 
4411 93 -- _Of a density exceeding 0.5 gm/cm [3 ]but not_

_exceeding0.8 gm/cm [3 ]:_

_--- Not mechanically worked or surface covered:_

4411 93 11 ---- Insulation board kg. 10% 
4411 93 19 ---- Other kg. 10% 
--- _Other:_

4411 93 21 ---- Insulation board kg. 10% 
4411 93 29 ---- Other kg. 10% 
4411 94 -- _Of a density not exceeding 0.5 gm/cm_ _[3 ]_ _:_

_--- Not mechanically worked or surface covered:_

4411 94 11 ---- Insulation board kg. 10% 
4411 94 19 ---- Other kg. 10% 
--- _Other:_

4411 94 21 ---- Insulation board kg. 10% 
4411 94 22 ---- Of Coir kg. 10% 
4411 94 23 ---- Of jute fibre kg. 10% 
4411 94 29 ---- Other kg 10% 
**4412** **PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED**

**WOOD**

4412 10 00 - Of bamboo m [3 ] 10% 
              - _Other plywood, consisting solely of sheets of_

_wood (other than bamboo), each ply not_

_exceeding 6 mm thickness:_

4412 31 -- _With at least one outer ply of tropical wood :_

4412 31 10 --- Decorative plywood m [3] 10% 
4412 31 20 --- Tea chest panels or shooks, packed in sets m [3] 10% 
4412 31 30 --- Other tea chest panels m [3] 10% 
4412 31 40 --- Marine and aircraft plywood m [3] 10% 
4412 31 50 --- Cuttings and trimmings of plywood of width not m [3] 10% 
exceeding 5cm

4412 31 90 --- Other m [3] 10% 
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_


-----

**SECTION-IX** **CHAPTER-44**

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

_(Populus spp.), robinia (Robinia spp.), tulipwood_


10% 
10% 
10% 
10% 
10% 
10% 
10% 
10% 
10% 
10% 
10% 
10% 
10% 
10% 
10% 

4412 33 10


_(Liriodendron spp.) or walnut (Juglans spp.):_
Decorative plywood


4412 33 10 **---** Decorative plywood

4412 33 20 **---** Tea chest panels, shooks whether or not packed


4412 33 30


**---**


in sets
Marine and aircraft plywood


4412 33 40 **---** Cutting and trimmings of plywood of width not


exceeding 5 cm

4412 33 90 **---** Other

4412 34 **--** _Other, with at least one outer ply of non-_

_coniferous wood not specified under sub-heading_

_4412 33:_

4412 34 10 **---** Decorative plywood

4412 34 20 **---** Tea chest panels, shooks whether or not packed


in sets

4412 34 30 **---** Marine and aircraft plywood

4412 34 40 **---** Cutting and trimmings of plywood of width not


exceeding 5 cm

4412 34 90 **---** Other

4412 39 **--** _Other, with both outer plies of coniferous wood:_

4412 39 10 **---** Decorative plywood

4412 39 20 **---** Tea chest panels, shooks whether or not packed


in sets

4412 39 30 **---** Marine and aircraft plywood

4412 39 40 **---** Cutting and trimmings of plywood of width not


exceeding 5 cm

4412 39 90 **---** Other

             - _Laminated veneered lumber (LVL):_

4412 4100 -- With at least one outer ply of tropical wood

4412 42 00 -- Other, with at least one outer ply of non-coniferous

wood

4412 49 00 -- Other, with both outer plies of coniferous wood

             - _Blockboard, laminboard and battenboard:_

4412 51 00 -- With at least one outer ply of tropical wood

4412 52 00 -- Other, with at least one outer ply of non-coniferous

wood

4412 59 00 -- Other, with both outer plies of coniferous wood

             - _Other:_

4412 91 -- _With at least one outer ply of tropical wood:_

4412 91 10 --- Decorative plywood

4412 91 20 --- Tea chest panels, shooks whether or not packed

in sets

4412 91 30 --- Marine and aircraft plywood

4412 91 40 --- Cutting and trimmings of plywood of width not

exceeding 5 cm

4412 91 90 --- Other
4412 92 -- _Other, with at least one outer ply of non-coniferous_

_wood:_


m [3]
m [3]

m [3]

m [3]

m [3]

m [3]
m [3]

m [3]
m [3]

m [3]

m [3]
m [3]

m [3]
m [3]

m [3]

m [3]
m [3]

m [3]

m [3]
m [3]

m [3]

m [3]
m [3]

m [3]
m [3]

m [3]


10%
10%

10%

10%
10%

10%

10%
10%

10%
10%

10%















-----

4412 92 30 --- Marine and aircraft plywood m[3]

4412 92 40 --- Cutting and trimmings of plywood of width not m[3]

exceeding 5 cm

4412 92 90 --- Other m[3 ]

4412 99 -- _Other, with at least one outer ply of coniferous_

_wood:_

4412 99 10 --- Decorative plywood m[3 ]

4412 99 20 --- Tea chest panels, shooks whether or not packed in sets m[3 ]

4412 99 30 --- Marine and aircraft plywood m[3 ]

4412 99 40 --- Cutting and trimmings of plywood of width not m[3 ]

exceeding 5 cm

4412 99 90 --- Other m[3 ]


10[%] 
10[%] 
10[%] 
10[%] 
10[%] 
10[%] 
10[%] 
10[%] 

**4413 00 00** **DENSIFIED** **WOOD,** **IN** **BLOCKS,** **PLATES,** **STRIPS,**

OR PROFILE SHAPES


kg. 10% 

**4414** **WOODEN** **FRAMES** **FOR** **PAINTINGS,** **PHOTOGRAPHS,** kg. 10% 
**MIRRORS OR SIMILAR OBJECTS**


Of tropic wood
Other


10%
10%






4414 10
4414 90


00 
00 

kg.
kg.


**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 00 - Cases, boxes, crates, drums and similar u 10% 
packings; cable-drums

4415 20 00 - Pallets, box pallets and other load boards; u 10% 
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:_

4416 00 10 --- Casks, barrels, vats and tubs kg. 10% 
4416 00 20 --- Other coopers‗ products kg. 10% 
--- _Parts_ _(of wood):_

4416 00 91 ---- Riven or sawn staves of wood not further kg. 10% 
prepared

4416 00 99 ---- Other kg. 10% 
**4417 00 00** **TOOLS,** **TOOL** **BODIES,** **TOOL** **HANDLES,** **BROOM** **OR** kg. 10% 
**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**

**FLOORING PANELS,** **SHINGLES AND SHAKES**

              - _Windows, french-windows_ _and their_ _frames:_

4418 11 00 Of t i l d k 10%


-----

             - _Doors_ _and their_ _frames_ _and_ _thresholds:_

4418 21 -- _Of tropical wood:_

4418 21 10 --- Flush doors kg. 10% 
4418 21 20 --- Frames and thresholds of flush doors kg. 10% 
4418 21 90 --- Other kg. 10% 
4418 29 -- _Other:_

4418 29 10 --- Flush doors

4418 29 20 --- Frames and thresholds of flush doors kg. 10% 
4418 29 90 --- Other kg. 10% 
4418 30 00 - Posts and beams other than products of sub-heading kg. 10% 
4418 81 to 4418 89

4418 40 00 - Shuttering for concerete constructional work kg. 10% 
4418 50 00 - Shingles and shakes kg. 10% 
             - _Assembled flooring panels:_

4418 73 00 - - Of bamboo or with at least the top layer (wear kg. 10% 
layer) of bamboo

4418 74 00 - - Other, for mosaic floors kg. 10% 
4418 75 00 - - Other, multilayer kg. 10% 
4418 79 00 - - Other kg. 10% 
            - _Engineered structural timber products:_

4418 81 00 -- Glue-laminated timber (glulam) kg. 10% 
4418 82 00 -- Cross-laminated timber (CLT or X-lam) kg. 10% 
4418 83 00 -- I beams kg. 10% 
4418 89 00 -- Other kg. 10% 
             - _Other:_

4418 91 00 -- Of bamboo kg. 10% 
4418 92 00 -- Cellular wood panels kg. 10% 
4418 99 00 -- Other kg. 10% 
**4419** **TABLEWARE** **AND** **KITCHENWARE,** **OF** **WOOD**

**-** _Of bamboo:_

4419 11 00 **--** Bread boards, chopping boards and similar boards kg. 10% 
4419 12 00 **--** Chopsticks kg. 10% 
4419 19 00 **--** Other kg. 10% 
4419 20 00 **-** of tropical wood kg. 10% 
4419 90 **-** _Other:_

4419 90 10 **---** Bread boards, chopping boards and similar boards kg. 10% 
4419 90 20 **---** Chopsticks kg. 10% **-**

4419 90 90 **---** Other kg. 10% 
**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**

              - _Statuettes_ _and other ornaments, of wood:_

4420 11 00 -- Of tropical wood kg. 10% 
44 20 19 00 -- Other kg. 10% 
4420 90 - _Other :_

4420 90 10 --- Wood marquetry and inlaid wood kg. 10% 
4420 90 90 --- Other kg. 10% 
**4421** **OTHER** **ARTICLES** **OF** **WOOD**


-----

4421 91




**--**


_Other:_
_Of bamboo:_


**---** _Spools, cops, bobbins, sewing thread reels and_

_the like of turned wood:_

4421 91 11 **----** For cotton machinery kg. 10% 
4421 91 12 **----** For jute machinery kg. 10% 
4421 91 13 **----** For silk regenerated and synthetic fibre machinery kg. 10% 
4421 91 14 **----** For other machinery kg. 10% 
4421 91 19 **----** Other kg. 10% 
4421 91 20 **---** Wood Paving Blocks kg. 10% 
4421 91 30 **---** Match splints kg. 10% 
4421 91 40 **---** Pencil slats kg. 10% 
4421 91 50 **---** Parts of wood, namely oars, paddles and rudders kg. 10% 
for ships, boats and other similarfloating structures

4421 91 60 **---** Parts of domestic decorative articles used as kg. 10% 
tableware and kitchenware

4421 91 70 **---** Articles of densified wood not included or kg. 10% 
specified elsewhere

4421 91 90 **---** Other kg. 10% 
4421 99 **--** _Other:_

**---** _Spools, cops, bobbins, sewing thread reels_

_and the like of turned wood:_

4421 99 11 **----** For cotton machinery kg. 10% 
4421 99 12 **----** For jute machinery kg. 10% 
4421 99 13 **----** For silk regenerated and synthetic fibre machinery kg. 10% 
4421 99 14 **----** For other machinery kg. 10% 
4421 99 19 **----** Other kg. 10% 
4421 99 20 **---** Wood Paving Blocks kg. 10% 
4421 99 30 **---** Match splints kg. 10% 
4421 99 40 **---** Pencil slats kg. 10% 
4421 99 50 **---** Parts of wood, namely oars, paddles and rudders kg. 10% 
for ships, boats and other similarfloating structures

4421 99 60 **---** Parts of domestic decorative articles used as kg. 10% 
tableware and kitchenware

4421 99 70 **---** Articles of densified wood not included or kg. 10% 
specified elsewhere

4421 99 90 **---** Other kg. 10% 

-----

**SECTION-IX** **CHAPTER-45**

**CHAPTER** **45**

**_Cork and articles of cork_**

**NOTE** **:**

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**

**Standard** **Prefer-**
**ential**
**Areas**

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

**4501** **NATURAL** **CORK,** **RAW** **OR** **SIMPLY** **PREPARED;**

**WASTE** **CORK;** **CRUSHED,** **GRANULATED OR**

**GROUND CORK**

4501 10 00 - Natural cork, raw or simply prepared kg. 10% 
4501 90 00 - Other kg. 10% 

**4502 00 00** **NATURAL CORK, DEBACKED OR ROUGHLY SQUARED,** kg. 10% 
**OR IN RECTANGULAR (INCLUDING SQUARE) BLOCKS,**

**PLATES, SHEETS OR STRIP** **(INCLUDING SHARP-EDGED**

**BLANKS FOR CORKS OR STOPPERS)**

**4503** **ARTICLES** **OF** **NATURAL** **CORK**

4503 10 00 - Corks and stoppers kg. 10% 
4503 90 **-** _Other :_

4503 90 10 --- Shuttlecock cork bottom kg. 10% 
4503 90 90 --- Other kg. 10% 
**4504** **AGGLOMERATED CORK (WITH** **OR WITHOUT** **A**

**BINDING SUBSTANCE)** **AND ARTICLES OF**

**AGGLOMERATED CORK**


4504 10

4504 10 10



  
--

_Blocks, plates, sheets and strip; tiles of any_
_shape; solid cylinders, including discs :_
Sheets


kg.


10%





4504 10 20 --- Slabs kg. 10% 
4504 10 90 --- Other kg. 10% 
4504 90 00 - Other kg. 10% 

-----

**SECTION-IX** **CHAPTER-46**

**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, 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 fibres, monofilament and strip and the like
of plastics and strips of paper, but not strips of leather or composition leather or of felt or non-wovens,
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 basketware (Chapter 87); or
(e) articles of Chapter 94 (for example, furniture, luminaires 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**

**Standard Prefer-**

**ential**
**Areas**

**(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)**

_- Mats, matting and screens of vegetable materials :_

4601 21 00 -- Of bamboo kg. 10% 
4601 22 00 -- Of rattan kg. 10% 
4601 29 00 -- Other kg. 10% 
         - Other

4601 92 00 -- Of bamboo kg. 10% 
4601 93 00 -- Of rattan kg. 10% 
4601 94 00 -- Of other vegetable materials kg. 10% 

-----

**SECTION-IX** **CHAPTER-46**

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

4601 99 00 -- Other kg. 10% 
**4602** **BASKETWORK, WICKERWORK** **AND** **OTHER** **ARTICLES, MADE**

**DIRECTLY TO SHAPE FROM PLAITING MATERIALS OR MADE**



_-_


**UP FROM GOODS OF HEADING 4601; ARTICLES OF LOOFAH**
_Of vegetable materials :_


4602 11 00 -- Of bamboo kg. 10% 
4602 12 00 -- Of rattan kg. 10% 
4602 19 -- _Other :_ kg. 10% 
--- _Of palm leaves :_

4602 19 11 ---- Baskets kg. 10% 
4602 19 19 ---- Other kg. 10% 

4602 19 90
4602 90 00


--
 

10%
10%






Other
Other


kg.
kg.


-----

**SECTION-X** **CHAPTER-47**

**SECTION X**

**PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED**

**(WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD**

**AND ARTICLES THERE OF**

**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 20[o]C, 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**

**Standard** **Prefer-**
**ential**
**Areas**

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

**4701 00 00** **MECHANICAL** **WOOD** **PULP** kg. 5% 
**4702 00 00** **CHEMICAL** **WOOD** **PULP,** **DISSOLVING** **GRADES** kg. 5% 
**4703** **CHEMICAL** **WOOD** **PULP,** **SODA** **OR** **SULPHATE,**

**OTHER THAN DISSOLVING GRADES**

              - _Unbleached :_

4703 11 00 -- Coniferous kg . 5% 

4703 19 00

4703 21 00


-
 
-

Non-coniferous
_Semi-bleached or bleached :_
Coniferous


kg.

kg.


5%

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

4704 21 00


-
 
-

Non-coniferous
_Semi-bleached or bleached_ **_:_**
Coniferous


kg.

kg.


5%

5%






4704 29 00 -- Non-coniferous kg 5% 

-----

**SECTION-X** **CHAPTER-47**

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

**4705 00 00** **WOOD** **PULP** **OBTAINED** **BY** **A** **COMBINATION** **OF** kg. 5% 
**MECHANICAL AND CHEMICAL PULPING PROCESSES**

**4706** **PULPS** **OF** **FIBRES** **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 fibres derived from recovered kg. 5% 

(waste and scrap) paper or paperboard

4706 30 00 - Other, of bamboo kg. 5% 
             - _Other :_

4706 91 00 -- Mechanical kg. 5% 
4706 92 00 -- Chemical kg. 5% 

4706 30 00





4706 93 00 - - Obtained by a combination of mechanical

and chemical processes

**4707** **RECOVERED** **(WASTE** **AND** **SCRAP)** **PAPER** **OR**

**PAPERBOARD**


kg. 5% 

4707 10 00 - Unbleached kraft paper or paperboard or kg. 10% 

4707 20 00

4707 30 00

4707 90 00







corrugated paper or paperboard
Other paper or paperboard made mainly of

bleached chemical pulp, not coloured in
the mass
Paper or paperboard made mainly of

mechanical pulp (for example, newspapers,
journals and similar printed matter)
Other, including unsorted waste and scrap


kg.

kg.

kg.


10%

10%

10%







-----

**SECTION-X** **CHAPTER-48**

**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 m[2]).

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, creams 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 consituting 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 Chaper 46 (manufactures of plaiting material);

(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 (generally XIV or Section XV);

(o) articles of heading 9209;

(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].

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 watermarking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres,
coloured or marbled throughout the mass by any method. Except where heading 4803 otherwise requires,
these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres 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 50% by weight of the total fibre content consists of wood fibres obtained
by a mechanical or chemi-mechanical process, unsized or vey lightly sized, having a surface roughness


-----

**SECTION-X** **CHAPTER-48**

Parker Print Surf (1 Mpa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m[2 ]
and not more than 65 g/m[2 ]and 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 paperboard, 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:

(A) For paper or paperboard weighing not more than 150 g/m2 :

(a) containing 10% or more of fibres obtained by a mechanical or chemi-mechanical process,

and

1. weighing not more than 80 g/m[2 ] ; or

2. coloured throughout the mass; or

(b) containing more than 8% ash, and

1. weighing not more than 80 g/m[2 ] ; 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 2.5kPa. m[2]/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.m[2]/g.

(B) For paper or paperboard weighing more than 150 g/m[2 ] :

(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 more than 3%; or

(c) having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an

ash content 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 paperboard of which not less than

80% by weight of the total fibre content consists of fibres 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 fibres answering to a description in two or more of the headings 4801 to 4811 are to be


-----

**SECTION-X** **CHAPTER-48**

classified under that one of such headings which occurs last in numerical order in this Schedule.

8. Headings 4803 to 4809, apply only to paper, paperboard, cellulose wadding and webs of cellulose

fibres :

(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 ―wall paper 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 (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 4823.

10. Heading 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or

perforated.

11. Heading 4823 applies, inter alia, to perforated paper or paperboard cards for 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
subsidiary to the primary use of the goods, fall in Chapter 49.

**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 fibre content
consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115
g/m[2 ]and having a minimum Mullen bursting strength as indicated in the following table or the linearly
interpolated or extrapolated equivalent for any other weight.


-----

**SECTION-X** **CHAPTER-48**

Weight g/m[2] 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 fibre content consists of fibres obtained
by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m[2 ] but not more than
115 g/m[2 ] and meeting one of the following sets of specifications :

(a) having a Mullen burst index of not less than 3.7 kPa m[2]/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 minimum for tear and tensile as indicated in the following table or the linearly

interpolated equivalent for any other weight :


Weight g/m[2] Minim um tear mN


Minium tensile kN/m


Machine

direction


Machine

direction plus
cross direction


Cross

direction


Machine

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 fibre content consists of unbleached hardwood fibres obtained
by a combination of a mechanical and chemical pulping processes, and having a CMT 30 (corrugated Medium 2
Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m at 50 % relative humidity
at 23 C. 0

4. Sub-heading 4805 12 covers paper, in rolls, made mainly of straw pulp obtained by a combination

of a mechanical and chemical pulping processes, weighing 130 g/m[2 ] or more, and having a CMT 30
(Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m[2 ]at
50% relative humidity, at 23[0 ]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.m[2]/g.


-----

**SECTION-X** **CHAPTER-48**

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 fibre content consists of wood fibres 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. m[2]/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/m[2], with a coating weight not exceeding 15 g/m[2 ]per side, on a
base of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a
mechanical process.

"Supplementary Notes:

Nothwithstanding 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 futher printing or writing."

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**
**Areas**

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

**4801** **-** **NEWSPRINT,** **IN ROLLS OR SHEETS**

4801 00 - _Newsprint, in rolls or sheets :_

4801 00 10 --- Glazed kg. 10% 
4801 00 90 --- Other kg. 10% 
**4802** **UNCOATED PAPER AND PAPERBOARD, OF A** **KIND** **USED**

**F OR WRI TING, P RINTING OR O THER GRAP HIC**

**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 :_

4802 10 10 --- Paper kg. 10% 
4802 10 20 --- Paperboard kg. 10% 

4802 20

4802 20 10



- _Paper and paperboard of a kind used as a base_


_for photo-sensitive, heat-sensitive or electro-_
_sensitive paper or paperboard :_

4802 20 10 --- Photographic base paper, uncoated kg. 10% 
4802 20 90 --- Other kg. 10% 

4802 40 00 - Wall paper base
            - _Other paper and paperboard, not containing_

_fibres_ _obtained_ _by a mechanical_ _or chemi-_

_mechanical process or of which not more than_
_10% by weight of the total fibre content consists_
_of such fibres :_


kg. 10% 

-----

**SECTION-X** **CHAPTER-48**

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

4802 54 -- _Weighing less than 40 g/m[2 ]:_

4802 54 10 --- India Paper kg. 10% 
4802 54 20 --- Litho and offset paper kg. 10% 
4802 54 30 --- Duplicating paper kg. 10% 
4802 54 40 --- Airmail paper kg. 10% 
4802 54 50 --- Tissue paper kg. 10% 
4802 54 90 --- Other kg. 10% 
4802 55 -- _Weighing 40 g/m[2 ]or more but not more than 150_

_g/m[2], in rolls:_

4802 55 10 --- Litho and offset paper kg. 10% 
4802 55 20 --- Drawing paper kg. 10% 
4802 55 30 --- Duplicating paper kg. 10% 
4802 55 40 --- Account book paper kg. 10% 
4802 55 50 --- Bank, bond and cheque paper kg. 10% 
4802 55 60 --- Currency note paper kg. 10% 
4802 55 70 --- Paper for security printing, currency paper, kg. 10% 
stamp paper

4802 55 90 --- Other kg. 10% 
4802 56 -- _Weighing 40 g/m[2 ]or more but not more than 150_

_g/m[2], in sheets with one side not exceeding 435_

_mm and the other side not exceeding 297 mm in_

_the unfolded state :_

4802 56 10 --- Litho and offset paper kg. 10% 
4802 56 20 --- Drawing paper kg. 10% 
4802 56 30 --- Duplicating paper kg. 10% 
4802 56 40 --- Account book paper kg. 10% 
4802 56 50 --- Bank, bond and cheque paper kg. 10% 
4802 56 60 --- Currency note paper kg. 10% 
4802 56 70 --- Paper for security printing, currency paper, kg. 10% 
stamp paper

4802 56 90 --- Other kg. 10% 
4802 57 -- _Other, weighing 40 g/m2 or more but not_

_more than 150 g/m[2 ]:_

4802 57 10 --- Litho and offset paper kg. 10% 
4802 57 20 --- Drawing paper kg. 10% 
4802 57 30 --- Duplicating paper kg. 10% 
4802 57 40 --- Account book paper kg. 10% 
4802 57 50 --- Bank, bond and cheque paper kg. 10% 
4802 57 60 --- Currency note paper kg. 10% 
4802 57 70 --- Paper for security printing, currency paper, kg. 10% 
stamp paper

4802 57 90 --- Other kg. 10% 
4802 58 -- _Weighing more than 150 g/m[2 ]:_

4802 58 10 --- Litho and offset paper kg. 10% 
4802 58 20 --- Drawing paper kg. 10% 
4802 58 30 --- Duplicating paper kg. 10% 
4802 58 40 --- Bank, bond and cheque paper kg. 10% 
4802 58 50 --- Paper for security printing, currency paper, kg. 10% 

-----

**SECTION-X** **CHAPTER-48**

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

              - _Other paper and paperboard, of which more_

_than 10% by weight of the total fibre content_
_consists of fibres obtained by a mechanical_
_or chemi-mechanical process_ **_:_**

4802 61 -- _In rolls :_

4802 61 10 --- Drawing paper kg. 10% 
4802 61 20 --- Poster paper kg. 10% 
4802 61 30 --- Printing paper dyed or marbled in mass kg. 10% 
4802 61 40 --- Account book paper kg. 10% 
4802 61 50 --- Automatic data processing machine paper kg. 10% 
4802 61 60 --- Paper for security printing, currency paper, kg. 10% 

stamp paper

4802 61 90 --- Other kg. 10% 
4802 62 -- _In sheets with_ _one side not exceeding_ _435 mm_

_and the other side not exceeding 297 mm in the_

_unfolded state :_

4802 62 10 --- Drawing paper kg. 10% 
4802 62 20 --- Poster paper kg. 10% 
4802 62 30 --- Printing paper dyed or marbled in mass kg. 10% 
4802 62 40 --- Account book paper kg. 10% 
4802 62 50 --- Automatic data processing machine paper kg. 10% 
4802 62 60 --- Paper for security printing, currency paper, kg. 10% 
stamp paper

4802 62 90 --- Other kg. 10% 
4802 69 -- _Other :_

4802 69 10 --- Drawing paper kg. 10% 
4802 69 20 --- Poster paper kg. 10% 
4802 69 30 --- Printing paper dyed or marbled in mass kg. 10% 
4802 69 40 --- Account book paper kg. 10% 
4802 69 50 --- Automatic data processing machine paper kg. 10% 
4802 69 60 --- Paper for security printing, currency paper, kg. 10% 

4802 62 90


--

kg.


4802 69 90


--

stamp paper
Other


10%





**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 FIBRES, WHETHER**

**O R** **N OT** **C RE P E D,** **C RI NK LE D,** **E M B OS S E D,**

**P ERF OR ATED,** **S URFACE-C OLOU RED,** **SU RFACE-**

**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 fibres, whether_


-----

**SECTION-X** **CHAPTER-48**

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

_or not creped, crinkled, embossed, perforated,_
_surface- coloured,_ _surface-decorated_ _or_

_printed, in rolls or sheets_ **_:_**

4803 00 10 --- In commercial sizerolls of a width 36 cm kg. 10% 

4803 00 90


--

and above
Other


kg.


10%





**4804** **UNCOATED KRAFT PAPER** **AND** **PAPERBOARD,** **IN**

**ROLLS OR SHEETS,** **OTHER THAN THAT OF HEADING**





**4802** **OR 4803**
_Kraftliner :_


4804 11 00 -- Unbleached kg. 10% 
4804 19 00 -- Other kg. 10% 

_Sack kraft paper :_
Unbleached


kg.


4804 21 00



 
-

10%





4804 29 00 -- Other kg. 10% 
             - _Other kraft paper and paperboard weighing_


4804 31 00


-

_150 g/m[2 ]or less:_
Unbleached


kg.


10%





4804 39 00 -- Other kg. 10% 
             - _Other kraft paper and paperboard weighing more_

_than 150 g/m[2 ]_ _but less than 225 g/m[2]:_

4804 41 00 -- Unbleached kg. 10% 
4804 42 00 -- Bleached uniformly throughout the mass kg. 10% 
and of which more than 95% by weight of

the total fibre content consists of wood fibres

obtained by a chemical process

4804 49 00 -- Other kg. 10% 
             - _Other kraft paper and paperboard weighing_


4804 51 00


-

_225 g/m[2 ]or more :_
Unbleached


kg.


10%





4804 52 00 -- Bleached uniformly throughout the mass kg. 10% 
and of which more than 95% by weight of the

total fibre content consists of wood fibres

obtained by a chemical process

4804 59 00 -- Other kg. 10% 
**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_ **_:_**

4805 11 00 -- Semi-chemical fluting paper kg. 10% 
4805 12 00 -- Straw fluting paper kg. 10% 
4805 19 00 -- Other kg. 10% 

-----

**SECTION-X** **CHAPTER-48**

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

            - _Testliner (recycled liner board)_ **_:_**

4805 24 00 -- Weighing 150 g/m[2 ]or less kg. 10% 
4805 25 00 -- Weighing more than 150 g/m[2] kg. 10% 
`4805 30 00 - Sulphite wrapping paper kg. 10% 
4805 40 00 - Filter paper and paperboard kg. 10% 
4805 50 00 - Felt paper and paperboard kg. 10% 
              - Other :

4805 91 00 -- Weighing 150 g/m[2 ]or less kg. 10% 
4805 92 00 -- Weighing more than 150 g/m[2 ]but less kg. 10% 
than 225 g/m 2

2

4805 93 00 -- Weighing 225 g/m[2 ]or more kg. 10% 

**4806** **VEGETABLE** **PARCHMENT,** **GREASEPROOF** **PAPERS,**

**TRACING PAPERS AND GLASSINE AND OTHER GLAZED**

**TRANSPARENT OR TRANSLUCENT PAPERS, IN ROLLS**

**OR SHEETS**

4806 10 00 - Vegetable parchment kg. 10% 
4806 20 00 - Greaseproof papers kg. 10% 
4806 30 00 - Tracing papers kg. 10% 
4806 40 - _Glassine and other glazed transparent or_

_translucent papers :_

4806 40 10 --- Glassine papers kg. 10% 
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 :_

4807 00 10 --- Straw paper and other straw board, whether kg. 10% 
or not covered with paper other than

straw paper

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**


-----

**SECTION-X** **CHAPTER-48**

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

4808 10 00 - Corrugated paper and paperboard, whether kg. 10% 
or not perforated

4808 40 - _Kraft paper, creped or crinkled, whether or not_


4808 40 10



- - 

_embossed or Perforated:_
Sack kraft paper, creped or crinkled, whether or not
embossed or perforated


kg.


10%





4808 40 90 - - - Other kraft paper, creped or crinkled, whether or

not embossed or perforated


kg. 10% 

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**

4809 20 00 - Self-copy paper kg. 10% 
4809 90 00 - Other kg. 10% 

**4810**

4810 13



 
-

**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**

             - _Paper and paperboard of a kind used for writing,_

_printing or other graphic purposes, not_
_containing fibres obtained by a mechanical or_
_chemi-mechanical process or of which not more_
_than 10% by weight of the total fibre content_
_consists of such fibres :_

4810 13 -- _In rolls :_

4810 13 10 --- Imitation art paper kg. 10% 
4810 13 20 --- Art paper kg. 10% 
4810 13 30 --- Chrome paper or paperboard kg. 10% 
4810 13 90 --- Other kg. 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. 10% 
4810 14 20 --- Art paper kg. 10% 
4810 14 30 --- Chrome paper or paperboard kg. 10% 
4810 14 90 --- Other kg. 10% 
4810 19 -- _Other :_


-----

**SECTION-X** **CHAPTER-48**

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

4810 19 10 --- Imitation art paper kg. 10% 
4810 19 20 --- Art paper kg. 10% 
4810 19 30 --- Chrome paper or paperboard kg. 10% 
4810 19 90 --- Other kg. 10% 
              - _Paper and_ _paperboard of a kind_ _used_ _for_

_writing, printing or_ _other_ _graphic purposes,_
_of which more than 10% by weight of the total_
_fibre content consists of fibres obtained by a_
_mechanical or chemi-mechanical process :_

4810 22 00 -- Light-weight coated paper kg. 10% 
4810 29 00 -- Other kg. 10% 
              - _Kraft paper and paperboard, other than that of_

_a kind used for writing, printing or other_ _graphic_

_purposes_ **_:_**

4810 31 00 -- Bleached uniformly throughout the mass and of kg. 10% 
which more than 95% by weight of the total fibre
content consists of wood fibres obtained by a
chemical process, and weighing 150 g/m[2 ] or less

4810 32 00 -- Bleached uniformly throughout the mass and of kg. 10% 
which more than 95% by weight of the total fibre
content consists of wood fibres obtained by a
chemical process, and weighing more than 150 g/m[2]

4810 39 -- _Other :_

4810 39 10 --- Insulating paper kg. 10% 
4810 39 20 --- Electric insulating press board kg. 10% 
4810 39 30 --- Insulation boards (homogenous) kg. 10% 
4810 39 90 --- Other kg. 10% 
              - _Other paper and paperboard :_

4810 92 00 -- Multi-ply kg. 10% 
4810 99 00 -- Other kg. 10% 
**4811** **PAPER, PAPERBOARD, CELLULOSE WADDING AND**

**WEBS OF** **CELLULOSE** **FIBRES, COATED, IMPREGNATED,**

**C OV E RE D,** **S UR FAC E - C OL O URE D,** **S URFAC E -**

**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 asphalted paper and kg. 10% 
paperboard

              - _Gummed or adhesive paper and paperboard :_

4811 41 00 -- Self-adhesive kg. 10% 
4811 49 00 -- Other kg. 10% 

-----

**SECTION-X** **CHAPTER-48**

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


_Paper and paperboard, coated, impregnated or_
_covered with plastics (excluding adhesives) :_
_Bleached weighing more than 150 g/m[2]:_


4811 51



 
- 

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% 
4811 60 00 - Paper and paperboard, coated, impregnated or kg. 10% 
covered with wax, paraffin wax, stearine, oil or

glycerol

4811 90 - _Other paper, paperboard, cellulose wadding and_


_webs of cellulose fibres :_

--- _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 paperboard, rules, kg. 10% 
lined or squared but not otherwise printed

4811 90 12 ---- Chromo and art paper, coated kg. 10% 
4811 90 13 ---- Building board of paper or pulp, impregnated kg. 10% 
4811 90 14 ---- Chromo board kg. 10% 
4811 90 15 ---- Raw base paper for sensitising, coated kg. 10% 
4811 90 16 ---- Surface marbled paper kg. 10% 
4811 90 17 ---- Leather board and imitation leather board kg. 10% 

4811 90 18

4811 90 91


---
--
---

Matrix board
_Other :_
Grape guard paper


kg.

kg.


10%

10%






4811 90 93 ---- Thermal paper for fax machines kg. 10% 

4811 90 94

4811 90 95

4811 90 96

4811 90 99


---
---
---
---

Thermal paper in jumbo rolls (of size 1 m and
above in width and 5,000 m and above in length)
Thermal paper in jumbo rolls (of size 1 m and
above in width and less than 5,000 m in length)
Thermal paper in rolls of size less than 1 m in
width
Other


kg.

kg.

kg.

kg.


10%

10%

10%

10%








**4812 00 00** **FILTER** **BLOCKS,** **SLABS** **AND** **PLATES,** **OF** **PAPER** **PULP** kg. 10% 
**4813** **CIGARETTE** **PAPER,** **WHETHER** **OR** **NOT** **CUT** **TO** **SIZE**

**OR IN THE FORM OF BOOKLETS OR TUBES**

4813 10 00 - In the form of booklets or tubes kg. 10% 
4813 20 00 - In rolls of a width not exceeding 5 cm kg. 10% 
4813 90 - _Other_ **_:_**

4813 90 10 --- Cigarette paper in bulk or in sheets kg 10% 

-----

**SECTION-X** **CHAPTER-48**

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

4813 90 90 --- Other kg. 10% 
**4814** **WALLPAPER** **AND** **SIMILAR** **WALL** **COVERINGS;** **WINDOW**

**TRANSPARENCIES OF PAPER**


4814 20 00

4814 90 00






Wallpaper and similar wall coverings, consisting
of paper coated or covered, on the face side,
with a grained, embossed,coloured, design-printed
or otherwise decorated layer of plastics
Other


kg.

kg.


10%

10%






**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**

4816 20 - _Self-copy paper_ **_:_**

4816 20 10 --- Duplicating paper, cut to size kg. 10% 
4816 20 20 --- Paper for fax machine kg. 10% 
4816 20 90 --- Other kg. 10% 
4816 90 - _Other :_

4816 90 10 --- Other copying or transfer papers (excluding kg. 10% 
printed transfer) cut to size whether or not put

up in boxes

4816 90 20 --- Calculating machine paper in rolls and strips not kg. 10% 
exceeding 15 cm in width

4816 90 90 --- Other kg. 10% 
**4817** **ENVELOPES, LETTER CARDS, PLAIN POSTCARDS AND**

**C OR RE S P ON D ENC E C AR DS,** **O F PA PE R O R**

**PAPERBOARD; BOXES, POUCHES, WALLETS AND**

**WRITING COMPENDIUMS,** **OF** **PAPER OR PAPERBOARD,**

**CONTAINING AN ASSORTMENT OF PAPER STATIONERY**

4817 10 00 - Envelopes kg. 10% 
4817 20 00 - Letter cards, plain postcards and correspondence kg. 10% 
cards

4817 30 - _Boxes,_ _pouches,_ _wallets_ _and_ _writing_

_compendiums,_ _of_ _paper_ _or_ _paperboard,_

_containing an assortment of paper stationery:_

4817 30 10 --- Writing blocks kg. 10% 
4817 30 90 --- Other kg. 10% 

-----

**SECTION-X** **CHAPTER-48**

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

**4818** **TOILET PAPER** **AND SIMILAR** **PAPER, CELLULOSE**

**WADDING** **OR** **WEBS** **OF** **CELLULOSE** **FIBRES,** **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,** **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 FIBRES**

4818 10 00 - Toilet paper kg. 10% 
4818 20 00 - Handkerchiefs, cleansing or facial tissues and kg. 10% 

towels

4818 30 00 - Tablecloths and serviettes kg. 10% 
4818 50 00 - Articles of apparel and clothing accessories kg. 10% 
4818 90 00 - Other kg. 10% 
**4819** **CARTONS, BOXES, CASES, BAGS AND OTHER PACKING**

**CONTAINERS, OF PAPER, PAPERBOARD, CELLULOSE**

**WADDING OR WEBS OF CELLULOSE FIBRES; BOX FILES,**

**LETTER TRAYS, AND SIMILAR ARTICLES, OF PAPER OR**

**PAPERBOARD OF A KIND USED IN OFFICES,** **SHOPS OR**

**THE LIKE**

4819 10 - Cartons, boxes and cases, of corrugated paper

_or paperboard :_

4819 10 10 --- Boxes kg. 10% 
4819 10 90 --- Other kg. 10% 
4819 20 - Folding cartons, boxes and cases, of non
_corrugated paper and paperboard :_

4819 20 10 --- Cartons, boxes, cases, intended for the kg. 10% 
packing of match sticks

4819 20 20 --- Boxes kg. 10% 
4819 20 90 --- Other kg. 10% 
4819 30 00 - Sacks and bags, having a base of a width of kg. 10% 
40 cm or more

4819 40 00 - Other sacks and bags, including cones kg. 10% 

4818


30


00


4819 50 - _Other packing containers, including record sleeves_ **_:_**

4819 50 10 --- Made of corrugated paper or paperboard kg. 10% 
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

**4820** **REGISTERS,** **ACCOUNT** **BOOKS,** **NOTE** **BOOKS,** **ORDER**

**B O OK S,** **R EC E IP T** **B O OK S,** **L E T TE R** **PA DS,**


kg. 10% 

-----

**SECTION-X** **CHAPTER-48**

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

**MEMORANDUM PADS,** **DIARIES AND SIMILAR ARTICLES,**

**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**

**PAPE RBOARD;** **ALBUM S F OR SAM P LES OR F OR**

**COLLECTIONS AND BOOK COVERS,** **OF PAPER OR**

**PAPERBOARD**


4820 10

4820 10 10



 
--

_Registers, account books, note books, order_
_books, receipt books, letter pads, memorandum_
_pads, diaries and similar articles :_
Registers, account books


kg.


10%





4820 10 20 --- Letter pads kg. 10% 
4820 10 90 --- Other kg. 10% 
4820 20 00 - Exercise books kg. 10% 
4820 30 00 - Binders (other than book covers), folders kg. 10% 

kg.

kg.


4820 40 00

4820 50 00






and file covers
Manifold business forms and interleaved

carbon sets
Albums for samples or for collections


10%

10%






4820 90 - _Other :_

4820 90 10 --- Blotting papers cut to size kg. 10% 
4820 90 90 --- Other kg. 10% 
**4821** **PAPER** **OR** **PAPERBOARD** **LABELS** **OF** **ALL** **KINDS,**

**WHETHER OR NOT PRINTED**

4821 10 - _Printed :_

4821 10 10 --- Paper tags kg. 10% 
4821 10 20 --- Labels kg. 10% 
4821 10 90 --- Other kg. 10% 
4821 90 - _Other :_

4821 90 10 --- Labels kg. 10% 
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)**

4822 10 00 - Of a kind used for winding textile yarn kg. 10% 
4822 90 - _Other :_

4822 90 10 --- Paper tubes kg. 10% 
4822 90 90 --- Other kg. 10% 
**4823** **OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND**

**WEBS OF CELLULOSE FIBERS, CUT TO SIZE OR SHAPE;**

**OTHER** **ARTICLES** **OF** **PAPERPULP,** **PAPER,** **PAPERBOARD,**

**CELLULOSE WADDING OR WEBS OF CELLULOSE FIBERS**


-----

**SECTION-X** **CHAPTER-48**

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

4823 20 00 - Filter paper and paperboard kg. 10% 

4823 40 00

4823 61 00



 
 
-

Rolls, sheets and dials, printed for selfrecording apparatus
_Trays. dishes, plates, cups and the like,of paperor_
_paperboard:_
Of bamboo


kg.

kg.


10%

10%






4823 69 00 -- Other kg. 10% 
4823 70 - _Moulded or pressed article of paper pulp :_

4823 70 10 --- Paper pulp moulded trays kg. 10% 
4823 70 20 --- Wood pulp board kg. 10% 

4823 70 30

4823 70 90

4823 90

4823 90 11


--
--
  
--
---

Articles made of paper mache other than artware
and moulded or pressed goods of wood pulp
Other

_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 paper-_
_board, 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 :_
Braille paper


kg.

kg.

kg.


10%

10%

10%







4823 90 12 ---- Cellulose in sole board or sheet kg. 10% 
4823 90 13 ---- Packing and wrapping paper kg. 10% 
4823 90 14 ---- Paper for cigarette filter tips kg. 10% 
4823 90 15 ---- Paper cone for loud speaker kg. 10% 
4823 90 16 ---- Patterns made of papers for leather kg. 10% 
footwear, leather garments and goods

4823 90 17 ---- Patterns made of paper for articles of apparel and kg. 10% 
clothing accessories

4823 90 18 ---- Products consisting of sheets of paper or kg. 10% 
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

4823 90 19 ---- Decorative laminates kg. 10% 

-----

**SECTION-X** **CHAPTER-48**

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

--- _Pre-punched_ _cards;_ _monotype and newstape_

_paper in strips with perforated edges, not_
_exceeding 15 cm in width; typewriting paper cut_
_to size and the like :_

4823 90 21 ---- Pre-punched cards kg. 10% 
4823 90 22 ---- Monotype and newstape paper in strips with kg. 10% 
perforated edges, not exceeding 15cmin width

4823 90 23 ---- Typewriting paper cut to size kg. 10% 
4823 90 30 --- Plain or embossed seals made of paper, kg. 10% 
laminated paper or paper gaskets

4823 90 90 --- Other kg. 20% 
Note: Cellophane Transparent Film (also known as Cellophane Transparent paper) - Attracts ADD vide
notification 94/2006-Cus. dt. 7.9.2006 Ch.39.


-----

**SECTION-X** **CHAPTER-49**

**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, thermocopied 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.

**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.


-----

**SECTION-X** **CHAPTER-49**

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**
**Areas**

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

**4901** **PRINTED** **BOOKS,** **BROCHURES,** **LEAFLETS** **AND** **SIMILAR**

**PRINTED MATTER, WHETHER OR NOT IN SINGLE SHEETS**

4901 10 - _In single sheets, whether or not folded :_

4901 10 10 --- Printed books u 10% 

4901 10 20 --- Pamphlets, booklets, brochures, leaflets and similar u 10% 
printed matter

             - _Other_ **_:_**

4901 91 00 -- Dictionaries and encyclopaedias, and serial u 10% 

u


4901 99 00


-

instalments thereof
Other


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 
**4903** - **CHILDREN'S** **PICTURE,** **DRAWING** **OR** **COLOURING** **BOOKS**

4903 00 - _Children's picture, drawing or colouring books :_

4903 00 10 --- Picture books kg. 10% 
4903 00 20 --- Drawing or colouring books kg. 10% 
**4904 00 00** **MUSIC,** **PRINTED** **OR** **IN** **MANUSCRIPT,** **WHETHER** **OR** **NOT** kg. Free 
**BOUND OR ILLUSTRATED**

**4905** **MAPS** **AND** **HYDROGRAPHIC** **OR** **SIMILAR** **CHARTS** **OF**

**ALL** **KINDS,** **INCLUDING** **ATLASES,** **WALL** **MAPS,**

**TOPOGRAPHICAL PLANS AND GLOBES, PRINTED**

4905 20 00 - In book form kg. Free 
4905 90 - _Other_ **_:_**

4905 90 10 --- Geographical, hydrological, astronomical kg. Free 
maps or charts

4905 90 20 --- Globe kg. Free 
4905 90 90 --- Other kg. Free 

-----

**SECTION-X** **CHAPTER-49**

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


**4906 00 00** **PLANS AND DRAWINGS FOR ARCHITECTURAL,**

**ENGINEERING,** **INDUSTRIAL,** **COMMERCIAL,**

**TOPOGRAPHICAL OR SIMILAR PURPOSES, BEING**

**ORIGINALS** **DRAWN** **BY** **HAND;** **HAND-WRITTEN** **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**


kg. 10% 

4907 00

4907 00 10

4907 00 20



 
--
--

_Unused postage, revenue or similar stamps of_
_current or new issue in the country in which they_
_have, or will have, a recognized face value;_
_stamp-impressed paper; bank notes; cheque_
_forms; stock, share or bond certificates and_
_similar documents of title :_
Unused postage, revenue or similar stamps

of current or new issue in the country in
which they have, or will have, a recognized
face value
Bank notes


kg.

kg.


10%

10%






4907 00 30 --- Documents of title conveying the right kg. 10% 

kg.


4907 00 90


--

to use Information Technology software
Other


10%





**4908** **TRANSFERS** **(DECALCOMANIAS)**

4908 10 00 - Transfers (decalcomanias), vitrifiable kg. 10% 
4908 90 00 - Other kg. 10% 
**4909** **PRINTED OR ILLUSTRATED** **POSTCARDS; PRINTED**

**CARDS BEARING PERSONAL GREETINGS,** **MESSAGES OR**

**ANNOUNCEMENTS, WHETHER OR** **NOT** **ILLUSTRATED,**

**WITH OR WITHOUT ENVELOPES OR TRIMMINGS**


4909 00

4909 00 10



 
--

_Printed or illustrated postcards; printed cards_
_bearing personal greetings, messages or_
_announcements, whether or not illustrated, with_
_or without envelopes or trimmings :_
**GREETING** **OR** **WEDDING** **CARDS**


u


10%





4909 00 90 --- Other u 10% 

-----

**SECTION-X** **CHAPTER-49**

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

**4910** **CALENDARS** **OF** **ANY** **KIND, PRINTED, INCLUDING**

**CALENDAR BLOCKS**

4910 00 - _Calendars of any kind, printed, including calendar_

_blocks_ **_:_**

4910 00 10 --- Advertising calendar u 10% 
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_ **_:_**

4911 10 10 --- Posters, printed kg. 10% 
4911 10 20 --- Commercial catalogues kg. 10% 
4911 10 30 --- Printed inlay cards kg. 10% 

4911 10 90

4911 91 00


--
  
-

Other
_Other_ **_:_**
Pictures, designs and photographs


kg.

kg.


10%

10%






4911 99 -- _Other :_

4911 99 10 --- Hard copy (printed) of computer software kg. 10% 

4911 99 20

4911 99 90


--
--

Plan and drawings for architectural
engineering, industrial, commercial,
topographical or similar purposes reproduced
with the aid of computer or any other devices
Other


kg.

kg.


10%

10%






-----

**SECTION-XI** **CHAPTER-50**

**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 (heading

0511);

(b) human hair or articles of human hair (heading 0501, 6703 or 6704), except filtering or

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; 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 or other basketware 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 furskin, 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 or other headgear or parts thereof of Chapter 65;

(p) goods of Chapter 67;

(q) abrasive-coated textile material (heading 6805) and also carbon fibres or articles of carbon

fibres of heading 6815;

(r) glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible

ground of fabric (Chatper 70);

(s) articles of Chapter 94 (for example, furniture, bedding, luminaires and lighting fittings);

(t) articles of Chapter 95 (for example, toys, games, sports requisites and nets);

(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]; or

(v) articles of Chapter 97.


-----

**SECTION-XI** **CHAPTER-50**

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 consistingwholly of that one textile material which predominates
by weight over any other single textile materilas.

When no one textile material predominates by weight, the goods are to be classified as if consiting

wholly of that one textile material whcih 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 fibres (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;

(d) of coir, consisting of three or more plies;

(e) of other vegetable fibres, 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 metre 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.


-----

**SECTION-XI** **CHAPTER-50**

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) 85g in the case of silk, waste silk or man-made filament yarn; or

(ii) 125g in other cases;

(b) in balls, hanks or skeins of a weight not exceeding :

(i) 85g in the case of man-made filament yarn of less than 3,000 decitex, silk or silk waste;

(ii) 125g in the case of all other yarns of less than 2,000 decitex; or

(iii) 500g 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) 85g in the case of silk, waste silk or man-made filament yarn; or

(ii) 125g 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

(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 60 cN/tex


-----

**SECTION-XI** **CHAPTER-50**

multiple (folded) or cabled yarn of nylon or other polyamides,

or of polyesters 53 cN/texsingle, multiple (folded) or

cabled yarn of viscose rayon 27 cN/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);

(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;

(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;

(e) cut to size and having undergone a process of drawn thread work;

(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);

(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‖ includes ―dipped‖.

12. For the purposes of this Section, the expression ―polyamides‖ includes ―aramids‖.

13.For the purposes of this Section and, where applicable, throughout this schedule, the expression

"elastomeric 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.

15. Subject to Note 1 of Section XI, textiles, garments and other textile articles, incorporating

chemical mechanical or electronic components for additional functionality whether incorporated as


-----

**SECTION-XI** **CHAPTER-50**

**SUB-HEADING** **NOTES** **:**

1. In this Section and, where applicable, throughout this Schedule, the following expressions have the

meanings hereby assigned to them :

(a) UNBLEACHED YARN

Yarn which :

(i) has the natural colour of its constituent fibres and has not been bleached, dyed

(whether or not in the mass) or printed; or

(ii) is of indeterminate colour (―grey yarn‖), manufactured from garneted stock.

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 fibres, treated in the mass with
delustring agents (for example, titanium dioxide).

(b) BLEACHED YARN

Yarn which :

(i) has undergone a bleaching process, is made of bleached fibres 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 fibres; or

(iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns.

(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 fibres;

(ii) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached

or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more
colours at intervals to give the impression of dots;

(iii) is obtained from silvers 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.

(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.

(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


-----

**SECTION-XI** **CHAPTER-50**

(iii) consists of unbleached and bleached yarn.

(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

(ii) consists of coloured yarn of a single uniform colour.

(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 fibres);

(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).

(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 definitions at (d) to (h) above apply, mutatis mutandis, to knitted or crocheted fabrics.

(ij) PLAIN WEAVE

A fabric construction in which each yarn of the weft passes alternately over and under

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.

**Supplementary Note:**

1. In this Section, reference to any standard of the Bureau of Indian Standards or ASTM International

f h l bli h d i f h d d


-----

**SECTION-XI** **CHAPTER-50**


**CHAPTER**

**_Silk_**


**50**


**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**
**Areas**

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

**5001 00 00** **SILK-WORM** **COCOONS** **SUITABLE** **FOR** **REELING** kg. 30% **-**

**5002** **RAW** **SILK** **(NOT** **THROWN)**

5002 00 - _Raw silk (not thrown) :_

5002 00 10 --- Mulberry raw silk kg. 15% **-**

5002 00 20 --- Mulberry dupion silk kg. 15% **-**

5002 00 30 --- Non-mulberry silk kg. 15% **-**

**5003** **SILK** **WASTE** **(INCLUDING** **COCOONS** **UNSUITABLE** **FOR**

**REELING,** **YARN WASTE AND GARNETTED STOCK)**

5003 00 - _Silk waste (including cocoons unsuitable for reeling,_


kg.


5003 00 10


--

_yarn waste and garneted stock):_
Mulberry silk waste


15%


5003 00 10 --- Mulberry silk waste kg. 15% **-**

5003 00 20 --- Tussar silk waste kg. 15% **-**

5003 00 30 --- Eri waste kg. 15% **-**

5003 00 40 --- Munga waste kg. 15% **-**

5003 00 90 --- Other kg. 15% **-**

**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)_


kg.



**-**


5004 00 10


--

_not put up for retail sale :_
100% mulberry dupion silk yarn


15%


5004 00 90 --- Other kg. 15% **-**

**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 :_

--- _Containing 85% or more by weight of silk waste :_

5005 00 11 ---- Other than noil silk kg. 15% 

5005 00 12

5005 00 21


---
--
---

From noil silk
_Containing less than_ 85% by weight of silk **_:_**
Other than noil silk


kg.

kg.


15%

15%






5005 00 22 ---- From noil silk kg. 15% 

-----

**SECTION-XI** **CHAPTER-50**

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

**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_ **:**

5006 00 11 ---- Silk embroidery thread kg. 15% **-**

5006 00 19 ---- Other kg. 15% **-**

--- _Yarn spun from silk waste_

_containing 85% or more by weight of silk_ **_:_**

5006 00 21 ---- Silk embroidery thread kg. 15% **-**

5006 00 29 ---- Other kg. 15% **-**

--- _Yarn spun from silk waste containing_ 85% or less

_by weight of silk_ **_:_**

5006 00 31 ---- Spun from silk waste other than noil silk kg. 15% **-**

5006 00 32 ---- Yarn spun from noil silk kg. 15% **-**

5006 00 33 ---- Silk embroidery thread kg. 15% **-**

5006 00 39 ---- Other kg. 15% **-**

5006 00 90 --- Other kg. 15%

**5007** **WOVEN** **FABRICS** **OF** **SILK** **OR** **OF** **SILK** **WASTE**


5007 10 00
5007 20

5007 20 10


--


- Fabrics of noil silk

- Other fabrics, containing 85% or more by weight of


m[2 ] 20% **-**



**-**


5007 20 10 --- Sarees m[2 ] 20%

5007 20 90 --- Other m[2 ] 20%

5007 90 - Other


_silk or of silk waste other than noil silk_ **_:_**
Sarees


5007 90 10 --- Of Handloom woven m[2 ] 20% **-**

5007 90 90 --- Other fabrics m[2 ] 20% **-**


-----

**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, (including camel 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 (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_ **_:_**

5101 11 00 -- Shorn wool kg. 2.5% 
5101 19 00 -- Other kg. 2.5% 

_Degreased, not carbonised_ **_:_**
Shorn wool


kg.





5101 21 00



 
-

2.5%


5101 29 00 -- Other kg. 2.5% 
5101 30 00 - Carbonised kg. 2.5% 
**5102** **FINE** **OR** **COARSE** **ANIMAL** **HAIR,** **NOT**

**CARDED OR COMBED**

             - _Fine animal hair_ **_:_**

5102 11 -- _Of Kashmir (cashmere) goats_ **_:_**

5102 11 10 --- Marine Angora kg. 5% 
5102 11 90 --- Other kg. 5% 
5102 19 -- _Other :_

5102 19 10 --- Marine Angora kg. 5% 
5102 19 90 --- Other kg. 5% 
5102 20 - _Coarse animal hair_ **_:_**

5102 20 10 --- Goat hair (other than Angora) kg. 5% 
5102 20 90 --- Other (excluding pig and boar bristles) kg. 5% 
**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 :_

5103 10 10 --- Noils of wool kg. 5% 

-----

**SECTION-XI** **CHAPTER-51**

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

5103 10 90 --- Other kg. 10% 
5103 20 - _Other waste of wool or of fine animal_

_hair_ **_:_**

5103 20 10 --- Waste of sheep's and lamb's wool kg. 5% 
5103 20 20 --- Yarn waste kg. 5% 
5103 20 90 --- Other kg. 5% 
5103 30 00 - Waste of coarse animal hair kg. 10% 
**5104** **GARNETTED** **STOCK** **OF** **WOOL** **OR** **OF** **FINE** **OR**

**COARSE ANIMAL HAIR**

5104 00 - _Garnetted stock of wool or of fine or coarse_


kg.





5104 00 10


--

_animal hair_ **_:_**
Shoddy wool


10%


5104 00 90 --- Other kg. 10% 
**5105** **WOOL** **AND** **FINE** **OR** **COARSE** **ANIMAL** **HAIR,**

**CARDED OR COMBED** **(INCLUDING COMBED**

**WOOL IN FRAGMENTS)**

5105 10 00 - Carded wool kg. 10% 

_Wool tops and other combed wool_ **_:_**
Combed wool in fragments


kg.


5105 21 00



 
-

10%





5105 29 -- _Other :_

5105 29 10 --- Wool tops kg. 2.5% 

5105 29 90

5105 31 00


--
 
-

Other
_Fine animal hair, carded or combed_ **_:_**

Of Kashmir (cashmere) goats


kg.

kg.


10%

10%






5105 39 00 -- Other kg. 10% 
5105 40 00 - Coarse animal hair, carded or combed kg. 10% 
**5106** **YARN** **OF** **CARDED** **WOOL,** **NOT** **PUT** **UP** **FOR**

**RETAIL SALE**

5106 10 - _Containing 85% or more by weight of wool_ **_:_**

5106 10 10 --- Shoddy woollen yarn kg. 10% 
5106 10 20 --- Munga woollen yarn kg. 10% 
5106 10 90 --- Other kg. 10% 
5106 20 - _Containing less than_ 85% by weight of wool **_:_**

5106 20 10 --- Shoddy woollen yarn kg. 10% 
5106 20 20 --- Munga woollen yarn kg. 10% 
5106 20 90 --- Other kg. 10% 
**5107** **YARN** **OF** **COMBED** **WOOL,** **NOT** **PUT** **UP** **FOR**

**RETAIL SALE**

_5107 10_ _-_ CONTAINING 85% OR MORE BY WEIGHT OF WOOL **:**

5107 10 10 --- Worsted hosiery yarn kg. 10% 
5107 10 20 --- Worsted knitted yarn kg. 10% 

-----

**SECTION-XI** **CHAPTER-51**

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

10%
5107 10 30 --- Worsted weaving yarn kg. 
5107 10 40 --- Woollen carpet yarn kg. 10% 
5107 10 90 --- Other kg. 10% 
5107 20 - _Containing less than_ 85% by weight of wool **_:_**

5107 20 10 --- Worsted hosiery yarn kg. 10% 
5107 20 20 --- Worsted knitted yarn kg. 10% 
5107 20 30 --- Worsted weaving yarn kg. 10% 
5107 20 40 --- Woollen carpet yarn kg. 10% 
5107 20 90 --- Other kg. 10% 
**5108** **YARN** **OF** **FINE** **ANIMAL** **HAIR** **(CARDED** **OR**

**COMBED), NOT PUT UP FOR RETAIL SALE**

5108 10 00 - Carded kg. 10% 
5108 20 00 - Combed kg. 10% 
**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 :_

5109 10 10 --- Hoisery wool kg. 10% 
5109 10 90 --- Other kg. 10% 
5109 90 00 - Other kg. 10% 
**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 :_

5110 00 10 --- Put up for retail sale kg. 10% 
5110 00 20 --- Other kg. 10% 
**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_ **_:_**
_Of a weight not exceeding 300 g/ m[2 ][:]_

Unbleached

Bleached


m[2 ]

m[2 ]


5111 11

5111 11 10

5111 11 20



 
-
--
--

10% or Rs. 115 per sq. m.
whichever is higher

10% or Rs. 115 per sq. m.






5111 11 30 --- Dyed m[2 ] 10% or Rs. 115 per sq. m. 
5111 11 40 --- Printed m[2 ] 10% or Rs. 115 per sq. m. 

-----

**SECTION-XI** **CHAPTER-51**

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

whichever is higher

5111 11 90 --- Other m[2 ] 10% or Rs. 115 per sq. m. 
whichever is higher


5111 19 10 --- Unbleached m[2 ] 10% or Rs. 125 per sq. m. 
whichever is higher

5111 19 20 --- Bleached m[2 ] 10% or Rs. 125 per sq. m. 
whichever is higher

5111 19 30 --- Dyed m[2 ] 10% or Rs. 125 per sq. m. 
whichever is higher

5111 19 40 --- Printed 10% or Rs. 125 per sq. m. m[2 ]

whichever is higher

5111 19 90 --- Other m[2 ] 10% or Rs. 125 per sq. m. 
whichever is higher

5111 20 - _Other, mixed mainly or solely with_

_man-made filaments :_

5111 20 10 --- Unbleached m[2 ] 10% or Rs. 65 per sq. m. 
whichever is higher

5111 20 20 --- Bleached m[2 ] 10% or Rs. 65 per sq. m. 
whichever is higher

5111 20 30 --- Dyed m[2 ] 10% or Rs. 65 per sq. m. 
whichever is higher

5111 20 40 --- Printed m[2 ] 10% or Rs. 65 per sq. m. 
whichever is higher

5111 20 90 --- Other m[2 ] 10% or Rs. 65 per sq. m. 
whichever is higher

5111 30 - _Other, mixed mainly or solely with_

_man-made staple fibres_ **_:_**

5111 30 10 --- Unbleached m[2 ] 10% or Rs. 65 per sq. m. 
whichever is higher

5111 30 20 --- Bleached m[2 ] 10% or Rs. 65 per sq. m. 
whichever is higher

5111 30 30 --- Dyed m[2 ] 10% or Rs. 65 per sq. m. 
whichever is higher

5111 30 40 --- Printed m[2 ] 10% or Rs. 65 per sq. m. 
whichever is higher

5111 30 90 --- Other m[2 ] 10% or Rs. 65 per sq. m. 
whichever is higher

5111 90 10 --- Unbleached m[2 ] 10% or Rs. 75 per sq. m. 
whichever is higher

5111 90 20 --- Bleached m[2 ] 10% or Rs. 75 per sq. m. 
whichever is higher

5111 90 30 --- Dyed m[2 ] 10% or Rs. 75 per sq. m. 

-----

**SECTION-XI** **CHAPTER-51**

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

whichever is higher


5111 90 40


--

Printed m[2 ] 10% or Rs. 75 per sq. m. 
whichever is higher


5111 90 90 --- Other m[2 ] 10% or Rs. 75 per sq. m. 
whichever is higher

**5112** **WOVEN** **FABRICS** **OF** **COMBED** **WOOL** **OR** **OF**

**COMBED FINE ANIMAL HAIR**


_Containing 85% or more by weight of wool_
_or of fine animal hair_ **_:_**
_Of a weight not exceeding 200 g/m[2 ]_ :


5112 11



 
-

5112 11 10 --- Unbleached m[2 ] 10% or Rs. 105 per sq. m. 
whichever is higher

5112 11 20 --- Bleached m[2 ] 10% or Rs. 105 per sq. m. 
whichever is higher

5112 11 30 --- Dyed m[2 ] 10% or Rs. 105 per sq. m. 
whichever is higher

5112 11 40 --- Printed m[2 ] 10% or Rs. 105 per sq. m. 
whichever is higher

5112 11 90 --- Other m[2 ] 10% or Rs. 105 per sq. m. 
whichever is higher

5112 19 -- _Other :_

5112 19 10 --- Unbleached m[2 ] 10% or Rs. 130 per sq. m. 
whichever is higher

5112 19 20 --- Bleached m[2 ] 10% or Rs. 130 per sq. m. 
whichever is higher

5112 19 30 --- Dyed m[2 ] 10% or Rs. 130 per sq. m. 
whichever is higher

5112 19 40 --- Printed m[2 ] 10% or Rs. 130 per sq. m. 
whichever is higher

5112 19 90 --- Other m[2 ] 10% or Rs. 130 per sq. m. 
whichever is higher

5112 20 - _Other, mixedmainly or solelywith_

_man-madefilaments :_

5112 20 10 --- Unbleached m[2 ] 10% or Rs. 70 per sq. m. 
whichever is higher

5112 20 20 --- Bleached m[2 ] 10% or Rs. 70 per sq. m. 
whichever is higher

5112 20 30 --- Dyed m[2 ] 10% or Rs. 70 per sq. m. 
whichever is higher

5112 20 40 --- [Printed ] m[2 ] 10% or Rs. 70 per sq. m. 
whichever is higher

5112 20 90 --- Other m[2 ] 10% or Rs. 70 per sq. m. 
whichever is higher

5112 30 - _Other, mixed mainly or solely with_


-----

**SECTION-XI** **CHAPTER-51**

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


**_:_**


10% or Rs. 90 per sq. m.
whichever is higher
10% or Rs. 90 per sq. m.


5112 30 10

5112 30 20


--
--

_man-made staple fibres_
Unbleached

Bleached


m[2 ]

m[2 ]






5112 30 30 --- Dyed m[2] 10% or Rs. 90 per sq. m. 
5112 30 40 --- Printed m[2] 10% or Rs. 90 per sq. m. 
5112 30 90 --- Other m[2] 10% or Rs. 90 per sq. m. 
5112 90 - _Other :_


5112 90 10

5112 90 20


--
--

Unbleached

Bleached


m[2]

m[2]


10% or Rs. 115 per sq. m.
whichever is higher
10% or Rs. 115 per sq. m.






5112 90 30 --- Dyed m[2] 10% or Rs. 115 per sq. m. 
5112 90 40 --- Printed m[2] 10% or Rs. 115 per sq. m. 
5112 90 50 --- Of Handloom m[2] 10% or Rs. 115 per sq. m. 

5112 90 90 --- Other m[2] 10% or Rs. 115 per sq. m.
whichever is higher

**5113** - **WOVEN** **FABRICS** **OF** **COARSE** **ANIMAL** **HAIR** **OR**









m[2 ]


5113 00 

5113 00 10


--

**OF HORSE HAIR**
_Woven fabrics of coarse animal hair or_

_of horse hair :_
Unbleached


10% or Rs. 60 per sq. m.
10% or Rs. 60 per sq. m.


5113 00 20 --- Bleached m[2 ] 10% or Rs. 60 per sq. m.
10% or Rs. 60 per sq. m.

5113 00 30 --- Dyed m[2 ] 10% or Rs. 60 per sq. m.
10% or Rs. 60 per sq. m.

5113 00 40 --- Printed m[2 ] 10% or Rs. 60 per sq. m.
10% or Rs. 60 per sq. m.


5113 00 90 --- Other 10% or Rs. 60 per sq. m. m[2 ]

10% or Rs. 60 per sq. m.


-----

**SECTION-XI** **CHAPTER-52**

**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 :

5201 00 11 ---- Bengal deshi kg. 5% 

5201 00 12

5201 00 13

5201 00 14

5201 00 15

5201 00 19

5201 00 21
5201 00 22

5201 00 23

5201 00 24

5201 00 25


---
---
---
---
---
--
------
---
---
---

Indian cotton of staple lengths 20.5 mm
(25/32") and below (e. g. oomras, yellow
picking, Assam comillas)
Indian cotton of staple length exceeding

20.5mm (26/32") but not exceeding
24.5mm (30/32")
Indian cotton of staple length over 24.5 mm

(31/32‖) to 28 mm
Indian cotton of staple length 28.5 mm

(14/32‖) and above but below 34.5 mm
Indian cotton of all staple length 34.5 mm

and above (112/32‖)
_Other :_


Of staple length not exceeding 20.0 mm       kg.
Of staple length exceeding 20.0 mm but not    kg.
exceeding 24.5 mm
Of staple length exceeding 24.5 mm but not    kg.
exceeding 27.0 mm
Of staple length exceeding 27.0 mm but not    kg.
exceeding 32.0 mm
Of staple length exceeding 32.0 mm          kg.


kg.

kg.

kg.

kg.

kg.


5%

5%

5%

5%

5%

5%
5%

5%

5%

5%














**5202** **COTTON** **WASTE** **(INCLUDING** **YARN** **WASTE** **AND**

**GARNETTED STOCK)**

5202 10 00 - Yarn waste (including thread waste) kg. 10% 

Other :
Garnetted stock


10%


5202 91 00



 
-

kg.





5202 99 00 -- Other kg. 10%

**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 :_


5204 11 -- Containing 85% or more by weight of cotton :

5204 11 10 --- Cotton thread, sewing, containing any kg. 10% 
synthetic staple fibre

5204 11 20 --- Cotton thread, darning kg. 10% 

-----

synthetic staple fibre

5204 11 90 --- Other kg. 10% 
5204 19 00 -- Other kg. 10% 
5204 20 - Put up for retail sale :

5204 20 10 --- Cotton thread, sewing, containing any kg. 10% 
synthetic staple fibre

5204 20 20 --- Cotton thread, darning kg. 10% 
5204 20 30 --- Embroidery cotton thread kg. 10% 
5204 20 40 --- Cotton sewing thread, not containing any kg. 10% 
synthetic staple fibre

5204 20 90 --- Other kg. 10% 
**5205** **COTTON** **YARN** **(OTHER** **THAN** **SEWING** **THREAD),**

**CONTAINING** **85% OR MORE BY WEIGHT OF**

**COTTON,** **NOT PUT UP FOR RETAIL SALE**

          - Single yarn, of uncombed fibres :

5205 11 -- Measuring 714.29 decitex or more (not

exceeding 14 metric number) :

5205 11 10 --- Grey kg. 10% 
5205 11 20 --- Bleached kg. 10% 
5205 11 30 --- Dyed kg. 10% 
5205 11 90 --- Other kg. 10% 
5205 12 -- Measuring less than 714.29 decitex but not

less than 232.56 decitex (exceeding 14 metric

number but not exceeding 43 metric number) :

5205 12 10 --- Grey kg. 10% 
5205 12 20 --- Bleached kg. 10% 
5205 12 30 --- Dyed kg. 10% 
5205 12 90 --- Other kg. 10% 
5205 13 -- Measuring less than 232.56 decitex but not

less than 192 .31 decitex (exceeding 43 metric

number but not exceeding 52 metric number) :

5205 13 10 --- Grey kg. 10% 
5205 13 20 --- Bleached kg. 10% 
5205 13 30 --- Dyed kg. 10% 
5205 13 90 --- Other kg. 10% 
5205 14 -- Measuring less than 192.31 decitex but not

less than 125 decitex (exceeding 52 metric

number but not exceeding 80 metric number) :


-----

**SECTION-XI** **CHAPTER-52**

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

5205 14 10 --- Grey kg. 10% 
5205 14 20 --- Bleached kg. 10% 
5205 14 30 --- Dyed kg. 10% 
5205 14 90 --- Other kg. 10% 
5205 15 -- Measuring less than 125 decitex (exceeding

80 metric number) :

5205 15 10 --- Grey kg. 10% 
5205 15 20 --- Bleached kg. 10% 
5205 15 30 --- Dyed kg. 10% 
5205 15 90 --- Other kg. 10% 
          - Single yarn of combed fibres :

5205 21 -- Measuring 714.29 decitex or more (not

exceeding 14 metric number) :

5205 21 10 --- Grey kg. 10% 
5205 21 20 --- Bleached kg. 10% 
5205 21 30 --- Dyed kg. 10% 
5205 21 90 --- Other kg. 10% 
5205 22 -- Measuring less than 714.29 decitex but not

less than 232.56 decitex (exceeding 14 metric

number but not exceeding 43 metric number) :

5205 22 10 --- Grey kg. 10% 
5205 22 20 --- Bleached kg. 10% 
5205 22 90 --- Other kg. 10% 
5205 23 -- Measuring less than 232.56 decitex but not

less than 192.31 decitex (exceeding 43 metric

number but not exceeding 52 metric number) :

5205 23 10 --- Grey kg. 10% 
5205 23 20 --- Bleached kg. 10% 
5205 23 90 --- Other kg. 10% 
5205 24 -- Measuring less than 192.31 decitex but not

less than 125 decitex (exceeding 52 metric

number but not exceeding 80 metric number) :

5205 24 10 --- Grey kg. 10% 
5205 24 20 --- Bleached kg. 10% 
5205 24 90 --- Other kg. 10% 
5205 26 -- Measuring less than 125 decitex but not less

than 106.38 decitex (exceeding 80 metric

number but not exceeding 94 metric number) :

5205 26 10 --- Dyed kg. 10% 
5205 26 20 --- Bleached kg. 10% 
5205 26 90 --- Other kg. 10% 
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) :

5205 27 10 --- Dyed kg. 10% 

-----

**SECTION-XI** **CHAPTER-52**

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

5205 27 20 --- Bleached kg. [10% ] 
5205 27 90 --- Other kg. 10% 
5205 28 -- Measuring less than 83.33 decitex

(exceeding 120 metric number) :

5205 28 10 --- Dyed kg. 10% 
5205 28 20 --- Bleached kg. 10% 
5205 28 90 --- Other kg. 10% 
          - Multiple (folded) or cabled yarn, of uncombed

fibres :

5205 31 -- Measuring per single yarn 714.29 decitex or

more (not exceeding 14 metric number per

single yarn) :

5205 31 10 --- Grey kg. 10% 
5205 31 20 --- Bleached kg. 10% 
5205 31 30 --- Dyed kg. 10% 
5205 31 90 --- Other kg. 10% 
5205 32 -- Measuring per single yarn less than 714.29

decitex but not less than 232.56 decitex

(exceeding 14 metric number but not

exceeding 43 metric number per single yarn):

5205 32 10 --- Grey kg. 10% 
5205 32 20 --- Bleached kg. 10% 
5205 32 90 --- Other kg. 10% 
5205 33 -- Measuring per single yarn less than 232.56

decitex but not less than 192.31 decitex

(exceeding 43 metric number but not

exceeding 52 metric number per single yarn) :

5205 33 10 --- Grey kg. 10% 
5205 33 20 --- Bleached kg. 10% 
5205 33 30 --- Dyed kg. 10% 
5205 33 90 --- Other kg. 10% 
5205 34 -- Measuring per single yarn less than 192.31

decitex but not less than 125 decitex

(exceeding 52 metric number but not

exceeding 80 metric number per single yarn) :

5205 34 10 --- Grey kg. 10% 
5205 34 20 --- Bleached kg. 10% 
5205 34 30 --- Dyed kg. 10% 
5205 34 90 --- Other kg. 10% 
5205 35 -- Measuring per single yarn less than 125

decitex (exceeding 80 metric number per

single yarn) :

5205 35 10 --- Grey kg. 10% 
5205 35 90 --- Other kg. 10% 

-----

**SECTION-XI** **CHAPTER-52**

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

          - 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) :

5205 41 10 --- Grey kg. 10% 
5205 41 20 --- Bleached kg. 10% 
5205 41 30 --- Dyed kg. 10% 
5205 41 90 --- Other kg. 10% 
5205 42 -- Measuring per single yarn less than 714.29

decitex but not less than 232.56 decitex

(exceeding 14 metric number but not

exceeding 43 metric number per single yarn) :

5205 42 10 --- Grey kg. 10% 
5205 42 90 --- Other kg. 10% 
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) :

5205 43 10 --- Grey kg. 10% 
5205 43 20 --- Bleached kg. 10% 
5205 43 90 --- Other kg. 10% 
5205 44 -- Measuring per single yarn less than

192.31 decitex but not less than 125 decitex

(exceeding 52 metric number but not exceeding

80 metric number per single yarn) :

5205 44 10 --- Grey kg. 10% 
5205 44 20 --- Bleached kg. 10% 
5205 44 90 --- Other kg. 10% 
5205 46 -- Measuring per single yarn less than 125 decitex

but not less than 106.38 decitex (exceeding 80

metric number but not exceeding 94 metric

number per single yarn) :

5205 46 10 --- Grey kg. 10% 
5205 46 20 --- Bleached kg. 10% 
5205 46 30 --- Dyed kg. 10% 
5205 46 90 --- Other kg. 10% 
5205 47 -- Measuring per single yarn less than 106.38

decitex but not less than 83.33 decitex

(exceeding 94 metric number but not

exceeding 120 metric number per single yarn) :

5205 47 10 --- Grey kg. 10% 
5205 47 20 --- Bleached kg. 10% 
5205 47 30 --- Dyed kg. 10% 
5205 47 90 --- Other kg. 10% 

-----

**SECTION-XI** **CHAPTER-52**

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

5205 48 -- Measuring per single yarn less than 83.33

decitex (exceeding 120 metric number per

single yarn) :

5205 48 10 --- Grey kg. 10% 
5205 48 20 --- Bleached kg. 10% 
5205 48 30 --- Dyed kg. 10% 
5205 48 90 --- Other kg. 10% 
**5206** **COTTON** **YARN** **(OTHER** **THAN** **SEWING** **THREAD),**

**CONTAINING LESS THAN 85% BY WEIGHT OF**

**COTTON, NOT PUT UP FOR RETAIL SALE**

          - Single yarn, of uncombed fibres :

5206 11 00 -- Measuring 714.29 decitex or more (not kg. 10% 
exceeding 14 metric number)

5206 12 00 -- Measuring less than 714.29 decitex but not kg. 10% 
less than 232.56 decitex (exceeding 14 metric

number but not exceeding 43 metric number)

5206 13 00 -- Measuring less than 232.56 decitex but not kg. 10% 
less than 192.31 decitex (exceeding 43 metric

number but not exceeding 52 metric number)

5206 14 00 -- Measuring less than 192.31 decitex but not less kg. 10% 
than 125 decitex (exceeding 52 metric number

but not exceeding 80 metric number)

5206 15 00 -- Measuring less than 125 decitex (exceeding kg. 10% 
80 metric number)

          - Single yarn of combed fibres :

5206 21 00 -- Measuring 714.29 decitex or more (not kg. 10% 
exceeding 14 metric number)

5206 22 00 -- Measuring less than 714.29 decitex but not kg. 10% 
less than 232.56 decitex (exceeding 14 metric

number but not exceeding 43 metric number)

5206 23 00 -- Measuring less than 232.56 decitex but not kg. 10% 
less than 192.31 decitex (exceeding 43 metric

number but not exceeding 52 metric number)

5206 24 00 -- Measuring less than 192.31 decitex but not kg. 10% 
less than 125 decitex (exceeding 52 metric

number but not exceeding 80 metric number)

5206 25 00 -- Measuring less than 125 decitex (exceeding kg. 10% 
80 metric number)

          - Multiple (folded) or cabled yarn, of uncombed

fibres :

5206 31 00 -- Measuring per single yarn 714.29 decitex or kg. 10% 
more (not exceeding 14 metric number

per single yarn)


-----

**SECTION-XI** **CHAPTER-52**

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

5206 32 00 -- Measuring per single yarn less than 714.29 kg. 10% 
decitex but not less than 232.56 decitex

(exceeding 14 metric number but not

exceeding 43 metric number per single yarn)

5206 33 00 -- Measuring per single yarn less than 232.56 kg. 10% 
decitex but not less than 192.31 decitex

(exceeding 43 metric number but not

exceeding 52 metric number per single yarn)

5206 34 00 -- Measuring per single yarn less than 192.31 kg. 10% 
decitex but not less than 125 decitex

(exceeding 52 metric number but not

exceeding 80 metric number per single yarn)

5206 35 00 -- Measuring per single yarn less than 125 kg. 10% 
decitex (exceeding 80 metric number

per single yarn)

           - Multiple (folded) or cabled yarn, of combed fibres :

5206 41 00 -- Measuring per single yarn 714.29 decitex kg. 10% 
or more (not exceeding 14 metric number

per single yarn)

5206 42 00 -- Measuring per single yarn less than 714.29 kg. 10% 
decitex but not less than 232.56 decitex

(exceeding 14 metric number but not

exceeding 43 metric number per single yarn)

5206 43 00 -- Measuring per single yarn less than kg. 10% 
232.56 decitex but not less than

192.31 decitex (exceeding 43 metric

number but not exceeding 52 metric number

per single yarn)

5206 44 00 -- Measuring per single yarn less than 192.31 kg. 10% 
decitex but not less than 125 decitex

(exceeding 52 metric number but not

exceeding 80 metric number per single yarn)

5206 45 00 -- Measuring per single yarn less than 125 decitex kg. 10% 
(exceeding 80 metric number per single yarn)

**5207** **COTTON** **YARN** **(OTHER** **THAN** **SEWING** **THREAD)**

**PUT UP FOR RETAIL SALE**

5207 10 00 - Containing 85% or more by weight of cotton kg. 10% 
5207 90 00 - Other kg. 10% 
**5208** **WOVEN** **FABRICS** **OF** **COTTON,** **CONTAINING** **85%**

**OR MORE BY WEIGHT OF COTTON, WEIGHING**

**NOT MORE THAN 200 G/M2**

              - Unbleached : 2

5208 11 -- Plain weave, weighing not more than 100 g/m :


-----

**SECTION-XI** **CHAPTER-52**

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

5208 11 10 --- Dhoti m[2 ] 10% 
5208 11 20 --- Saree m[2 ] 10% 
5208 11 30 --- Shirting fabrics m[2 ] 10% 
5208 11 40 --- Casement m[2 ] 10% 
5208 11 90 --- m[2 ] 10% 5208 12 -- Plain weave, weighing more than 100 g/m[Other ] [2]:

5208 12 10 --- Dhoti m[2 ] 10% 
5208 12 20 --- Saree m[2 ] 10% 
5208 12 30 --- Shirting fabrics m[2 ] 10% 
5208 12 40 --- Casement m[2 ] 10% 
5208 12 50 --- Sheeting(takia, leopard fabrics, other than m[2 ] 10% furnishing fabrics)

5208 12 60 --- Voils m[2 ] 10% 
5208 12 90 --- Other m[2 ] 10% 5208 13 -- 3-thread or 4-thread twill, including cross

twill :

5208 13 10 --- Shirting fabrics m[2 ] 10% 
5208 13 20 --- Dobby fabrics m[2 ] 10% 
5208 13 90 --- m[2 ] 10% 5208 19 -- Other fabrics : [Other ]

5208 19 10 --- Dedsuti, dosuti fabrics m[2 ] 10% 
5208 19 90 --- Other m[2 ] 10% 
          - Bleached :

5208 21 -- Plain weave, weighing not more than

100 g/m[2]:


5208 21 10 --- Dhoti

5208 21 20 --- Saree

5208 21 30 --- Casement

5208 21 40 --- Shirting fabrics

5208 21 50 --- Cambrics (including madapollam and jaconet)

5208 21 60 --- Mulls (includinglimbric and willaya)

5208 21 70 --- Muslin (including lawn, mulmul and organdi)

5208 21 80 --- Voils (excluding leno fabrics)

5208 21 90 --- Other

5208 22 -- Plain weave, weighing more than 100 g/m :

5208 22 10 --- Dhoti

5208 22 20 --- Saree

5208 22 30 --- Shirting fabrics

5208 22 40 --- Casement

5208 22 50 --- Cambrics (including madapollam and jaconet)

5208 22 60 --- Long cloth (includingcalico)

5208 22 70 --- Sheeting (takia and the like)

5208 22 80 --- Voils (excluding leno fabrics)

5208 22 90 --- Other


m[2 ]
m[2 ]
m[2 ]
m[2 ]
m[2 ]
m[2 ]
m[2 ]
m[2 ]
m[2 ]

m[2 ]
m[2 ]
m[2 ]
m[2 ]
m[2 ]
m[2 ]
m[2 ]
m[2 ]
m[2 ]


10% 
10% 
10% 
10% 
10% 
10% 
10% 
10% 
10% 
10% 
10% 
10% 
10% 
10% 
10% 
10% 
10% 
10% 

-----

**SECTION-XI** **CHAPTER-52**

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

5208 23 -- 3-thread or 4-thread twill, includingcross twill :

5208 23 10 --- Shirting fabrics m[2 ]

5208 23 20 --- Parmatta fabrics (including ilesia, m[2 ] 10% 
pocketing, Italian twill) 10%              

5208 23 30
5208 23 90


----

Shirting fabrics

Other


5208 23 30 --- Shirting fabrics m[2 ] 10%
5208 23 90 --- Other m[2 ] 
5208 29 -- Other fabrics : 10% 

5208 29 10
5208 29 20


----

Dhoti and saree, zari bordered m[2 ] 10%
Dedsuti, dosuti fabrics, ceretonnes and m[2 ] 
osamburge 10% 


        - Dyed : 10%         
5208 31 -- Plain weave, weighing not more than

100 g/m[2]:


5208 31 10 --- Lungi

--- Sarees

5208 31 21 ---- Of Handloom

5208 31 29 ---- Other

5208 31 30 --- Shirting fabrics

5208 31 40 --- Casement

5208 31 50 --- Cambrics (including madapollam and jaconet)

5208 31 60 --- Mull (includinglimbric and willaya)

5208 31 70 --- Muslin (includinglawn mulmul and organdi)

of carded or combed yarn

5208 31 80 --- Voils (excluding leno fabrics)

5208 31 90 --- Other

5208 32 -- Plain weave, weighing more than 100 g/m :

5208 32 10 --- Lungi

5208 32 20 --- Saree

5208 32 30 --- Shirting fabrics

5208 32 40 --- Casement

5208 32 50 --- Bedticking, domestic

5208 32 60 --- Cambrics (including madapollam and jaconet),

longcloth(including calico) and voils

(excluding leno fabrics)

5208 32 70 --- Coating(including suiting)

5208 32 80 --- Furnishing fabrics( excluding pile and

chenille fabrics)

5208 32 90 --- Other

5208 33 -- 3-thread or 4- thread twill, including

cross twill :

5208 33 10 --- Shirting fabrics

5208 33 20 --- Coating(including suiting)

5208 33 30 --- Shirting(including mazri)


m[2 ]

m[2 ]
m[2 ]
m[2 ]
m[2 ]
m[2 ]
m[2 ]
m[2 ]

m[2 ]
m[2 ]

m[2 ]
m[2 ]
m[2 ]
m[2 ]
m[2 ]
m[2 ]

m[2 ]
m[2 ]

m[2]

m[2 ]
m[2 ]
m[2 ]


10% 
10% 

10% 
10%

                   
10% 
10% 
10% 
10% 
10% 
10% 
10%

                   
10% 
10% 
10% 
10% 
10% 
10% 
10% 

10%





10% 
10% 

10%





-----

**SECTION-XI** **CHAPTER-52**

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

5208 33 90 --- Other m[2 ] 10% 
5208 39 -- Other fabrics :

5208 39 10 --- Zari bordered sarees m[2 ] 10% or Rs. 150 per kg., 
whichever is higher

5208 39 90 --- Other m[2 ] 10% or Rs. 150 per kg., 
whichever is higher

              - _Of yarn of different colours:_

5208 41 -- Plain weave, weighing not more than 100 g/m :

5208 41 10 --- Bleeding Madras m[2 ] 10% or Rs. 9 per sq. m. 
whichever is higher

--- _Sarees:_

5208 41 21 ---- Of Handloom m[2 ] 10% or Rs. 9 per sq. m. 
whichever is higher

5208 41 29 ---- Other m[2 ] 10% or Rs. 9 per sq. m. 
whichever is higher

5208 41 30 --- Shirting fabrics m[2 ] 10% or Rs. 9 per sq. m. 
whichever is higher

5208 41 40 --- Bed ticking, domestic m[2 ] 10% or Rs. 9 per sq. m. 
whichever is higher

5208 41 50 --- Furnishing fabrics (excluding pile and m[2 ] 10% or Rs. 9 per sq. m. 
chenille fabrics) whichever is higher

5208 41 90 --- Other m[2 ] 10% or Rs. 9 per sq. m. 
whichever is higher
_2_

5208 42 -- _Plain weave, weighing more than 100 g/m :_

5208 42 10 --- Bleeding Madras m[2 ] 10% or Rs. 22 per sq. m. whichever is higher

5208 42 20 --- Saree m[2 ] 10% or Rs. 22 per sq. m whichever is higher

5208 42 30 --- Shirting fabrics m[2 ] 10% or Rs. 22 per sq. m 
whichever is higher

5208 42 40 --- Casement m[2 ] 10% or Rs. 22 per sq. m 
whichever is higher

5208 42 50 --- Bed ticking, domestic m[2 ] 10% or Rs. 22 per sq. m. 
whichever is higher

5208 42 60 --- Furnishing fabrics, other than pile and m[2 ] 10% or Rs. 22 per sq. m 
chenille fabrics whichever is higher

5208 42 90 --- Other m[2 ] 10% or Rs. 22 per sq. m whichever is higher

5208 43 -- _3-thread or 4- thread twill, including cross_

_twill :_

5208 43 10 --- Bleeding Madras m[2 ] 10% 
5208 43 20 --- Shirting fabrics m[2 ] 10% 
5208 43 30 --- Bedticking, damask m[2 ] 10% 
5208 43 40 --- Flannelette m[2 ] 10% 
5208 43 90 --- Other m[2 ] 10% 

-----

**SECTION-XI** **CHAPTER-52**

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

5208 49 -- Other fabrics :

5208 49 10 --- Zari bordered sarees m[2 ] 10% or Rs. 143 per kg., 
whichever is higher

--- _Real Madras Handkerchiefs:_

5208 49 21 ---- Of Handloom m[2 ] 10% or Rs. 143 per kg., 
whichever is higher

5208 49 29 ---- Other m[2 ] 10% or Rs. 143 per kg., 
whichever is higher

5208 49 90 --- Other m[2 ] 10% or Rs. 143 per kg., 
whichever is higher

5208 51 -- _Plain weave, weighing not more than 100 g/m[2]:_

5208 51 10 --- Lungi m[2 ] 10% or Rs. 27 per sq. m. 
whichever is higher

5280 51 20 --- Saari m[2 ] 10% or Rs. 27 per sq. m. 
whichever is higher

5208 51 30 --- Shirting Fabrics m[2 ] 10% or Rs. 27 per sq. m. 
whichever is higher

5208 51 40 --- Casement m[2 ] 10% or Rs. 27 per sq. m. 
whichever is higher

5208 51 50 --- Cambrics (including madapollam and jaconet) m[2 ] 10% or Rs. 27 per sq. m. 
whichever is higher

5208 51 60 --- Mull (including limbric and willaya) m[2 ] 10% or Rs. 27 per sq. m. 
whichever is higher

5208 51 70 --- Muslin (including lawn mulmul and organdi) m[2 ] 10% or Rs. 27 per sq. m. 
of carded or combed yarn whichever is higher

5208 51 80 --- Voils (excluding leno fabrics) m[2 ] 10% or Rs. 27 per sq. m. 
whichever is higher

5208 51 90 --- Others m[2 ] 10% or Rs. 27 per sq. m. 
whichever is higher

5208 52 -- _Plain weave, weighing morew than 100 g/m[2]:_

5208 52 10 --- Lungi m[2 ] 10% or Rs. 14 per sq. m. 
whichever is higher

5208 52 20 -- Saari m[2 ] 10% or Rs. 14 per sq. m. 
whichever is higher


-----

5208 52 30

5208 52 40

5208 52 50

5208 52 60


--
--
--
--

5208 52 30 --- Shirting Fabrics m[2 ] 10% or Rs. 14 per sq. m. 
whichever is higher

5208 52 40 --- Casement m[2 ] 10% or Rs. 14 per sq. m. 
whichever is higher

5208 52 50 --- Cambrics (including madapollam and jaconet) m[2 ] 10% or Rs. 14 per sq. m. 
whichever is higher

5208 52 60 --- Mull (including limbric and willaya) m[2 ] 10% or Rs. 14 per sq. m. 
whichever is higher

5208 52 70 --- Muslin (includinglawn mulmul and organdi) m[2 ] 10% or Rs. 14 per sq. m. 
of carded or combed yarn whichever is higher

5208 52 80 --- Voils (excluding leno fabrics) m[2 ] 10% or Rs. 14 per sq. m. 
whichever is higher

5208 52 90 --- Other m[2 ] 10% or Rs. 14 per sq. m. 
whichever is higher

5208 59 _-- Other fabrics_ _:_

5208 59 10 --- Zari bordered sarees m[2 ] 10% or Rs. 30 per sq. m. 
whichever is higher

5208 59 20 --- Sarees, Handloom m[2 ] 10% or Rs. 30 per sq. m. 
whichever is higher

5208 59 90 --- Other m[2 ] 10% or Rs. 30 per sq. m. 
whichever is higher

**5209** **WOVEN** **FABRICS** **OF** **COTTON, CONTAINING** **85%**

**OR MORE BY WEIGHT OF COTTON, WEIGHING MORE**

**2**

**THAN** **200** **G/M**

             - _Unbleached :_


5209 11 -- _Plain weave :_

--- Handloom :

5209 11 11 ---- Dhoti m 2 10% 
5209 11 12 ---- Saree m 2 10% 
5209 11 13 ---- Casement m 2 10% 
5209 11 14 ---- Sheeting (takia, leopard cloth and other m 2 10% 
than furnishing)
10%

5209 11 19 ---- Other m 2 
5209 11 90 --- Other m 2 10% 
5209 12 -- _3-thread or 4-threadtwill, includingcrosstwill :_
10%

5209 12 10 --- Saree m 2 
5209 12 20 --- Shirting fabrics m 2 10% 
5209 12 30 --- Furnishing fabrics (excluding pile and m 2 10% 
chenille fabrics)
10%

5209 12 40 --- Seersucker m 2 
5209 12 50 --- Canvas, including duck – carded or combed yarn m 2 10% 
5209 12 60 --- Flannelette m 2 10% 
5209 12 70 --- Shetting (takia, leopard cloth) m 2 10% 
5209 12 90 --- Other m 2 10% 
5209 19 00 -- Other fabrics m 2 10% 
             - _Bleached :_

5209 21 -- _Plain weave :_

5209 21 10 --- Saree m 2 10% 
5209 21 20 --- Shirting fabrics m 2 10% 

-----

**SECTION-XI** **CHAPTER-52**

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


5209 21 30 --- Furnishing fabrics (excluding pile and m[2] 10%

chenille fabrics)





5209 21 40 --- Seersucker m[2 ] 10% 
5209 21 50 --- Canvas (including duck) of carded or m[2 ] 10% 
combed yarn

5209 21 60 --- Dhoti m[2 ] 10% 
5209 21 70 --- Flannellete m[2 ] 10% 
5209 21 80 --- Sheeting( takia, leopardcloth) m[2 ] 10% 
5209 21 90 --- Other m[2 ] 10% 
5209 22 -- _3-thread or 4-thread twill,including cross twill:_

5209 22 10 --- Shirting fabrics m[2] 10% 
5209 22 20 --- Furnishing fabrics (excluding pile and m[2 ] 10% 
chenille fabrics)

5209 22 30 --- Drill m[2 ] 10% 
5209 22 90 --- Other m[2 ] 10% 5209 29 -- _Other fabrics:_

5209 29 10 --- Dhoti and saree, zari bordered m[2 ] 10% 
5209 29 20 --- Dedsuti, dosuti fabrics, ceretonnes and m[2 ] 10% osamburge


5209 29 90 --- Other m[2 ] 10%

            - _Dyed :_

5209 31 -- _Plain weave :_

5209 31 10 --- Lungi m[2 ] 10% or Rs. 150 per kg.,

whichever is higher

5209 31 20 --- Saree m[2 ] 10% or Rs. 150 per kg.,

whichever is higher

5209 31 30 --- Shirting fabrics m[2 ] 10% or Rs. 150 per kg.,

whichever is higher

5209 31 40 --- Furnishing fabrics(excluding pile and chenille m[2 ] 10% or Rs. 150 per kg.,

fabrics) whichever is higher

5209 31 50 --- Seersucker m[2 ] 10% or Rs. 150 per kg.,

whichever is higher

5209 31 60 --- Bedticking, domestic (other than hand dyed) m[2 ] 10% or Rs. 150 per kg.,

whichever is higher

5209 31 70 --- Canvas (including duck), of carded or m[2 ] 10% or Rs. 150 per kg.,

whichever is higher

5209 31 80 --- Flannellete m[2 ] 10% or Rs. 150 per kg.,

whichever is higher

5209 31 90 --- Other m[2 ] 10% or Rs. 150 per kg.,

whichever is higher

5209 32 -- _3-thread or 4-thread twill, including cross_

_twill :_

5209 32 10 --- Shirting fabrics m[2 ] 10% or Rs. 150 per kg.,

whichever is higher















-----

**SECTION-XI** **CHAPTER-52**

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

5209 32 20 --- Furnishing fabrics(excluding pile and m[2 ] 10% or Rs. 150 per kg., 
chenille fabrics) whichever is higher

5209 32 30 --- Drill m[2 ] 10% or Rs. 150 per kg., 
whichever is higher

5209 32 90 --- Other m[2 ] 10% or Rs. 150 per kg., 
whichever is higher

5209 39 -- _Other fabrics :_

5209 39 10 --- Zari bordered sarees m[2 ] 10% or Rs. 150 per kg., 
whichever is higher

5209 39 90 --- Other m[2 ] 10% or Rs. 150 per kg., 
whichever is higher

              - _Of yarns of different colours :_


5209 41 -- _Plain weave :_

5209 41 10 --- Bleeding Madras m[2 ] 10% or Rs. 30 per sq. m. whichever is higher

5209 41 20 --- Saree m[2 ] 10% or Rs. 30 per sq. m. whichever is higher

5209 41 30 --- Shirting fabrics m[2 ] 10% or Rs. 30 per sq. m. 
whichever is higher

5209 41 40 --- Furnishing fabrics (excluding pile and m[2 ] 10% or Rs. 30 per sq. m. 
chenille fabrics) whichever is higher

5209 41 50 --- Seersucker m[2 ] 10% or Rs. 30 per sq. m. whichever is higher

5209 41 60 --- Bedticking, domestic (other than hand dyed) m[2 ] 10% or Rs. 30 per sq. m. whichever is higher

5209 41 70 --- Flannelette m[2 ] 10% or Rs. 30 per sq. m. 
whichever is higher

5209 41 90 --- Other m[2 ] 10% or Rs. 30 per sq. m. whichever is higher

5209 42 00 -- Denim m[2 ] 10% or Rs. 25 per sq. m. 
whichever is higher

5209 43 -- _Other fabrics of 3-thread or 4-thread twill,_

_including cross twill :_

5209 43 10 --- Bleeding Madras m[2 ] 10% or Rs. 28 per sq. m. 
whichever is higher

5209 43 20 --- Shirting fabrics m[2 ] 10% or Rs. 28 per sq. m. 
whichever is higher

5209 43 30 --- Furnishing fabrics (excluding pile and m[2 ] 10% or Rs. 28 per sq. m. 
chenille fabrics) whichever is higher

5209 43 40 --- Coating(including suiting) m[2 ] 10% or Rs. 28 per sq. m. 

5209 43 90 --

whichever is higher
Other m[2 ] 10% or Rs. 28 per sq. m. 
whichever is higher


-----

**SECTION-XI** **CHAPTER-52**

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

5209 49 -- Other fabrics :


5209 49 10 --- Zari bordered sari m[2 ] 10% or Rs. 150 per kg., 
whichever is higher

5209 49 90 --- Other m[2 ] 10% or Rs. 150 per kg., 
whichever is higher

             - _Printed :_


5209 51 -- _Plain weave :_

--- _Lungis_

5209 51 11 ---- Of Handloom m[2 ] [10% or Rs. 24 per sq. m. - ]

whichever is higher

5209 51 19 ---- Other 10% or Rs. 24 per sq. m. 
m[2 ]

whichever is higher

5209 51 20 --- Saree m[2 ] 10% or Rs. 24 per sq. m. 
whichever is higher

5209 51 30 --- Shirting fabrics m[2 ] 10% or Rs. 24 per sq. m. 
whichever is higher

5209 51 40 --- Furnishing fabrics (excluding pile and m[2 ] 10% or Rs. 24 per sq. m. 
chenille fabrics) whichever is higher

5209 51 50 --- Seersucker m[2 ] 10% or Rs. 24 per sq. m. 
whichever is higher

5209 51 60 --- Bedticking, domestic m[2 ] 10% or Rs. 24 per sq. m. 
whichever is higher

5209 51 70 --- Flannelette m[2 ] 10% or Rs. 24 per sq. m. 
whichever is higher

5209 51 90 --- Other m[2 ] 10% or Rs. 24 per sq. m. 
whichever is higher

5209 52 -- _3-thread or 4-thread twill, including cross_

_twill :_

5209 52 10 --- Shirting fabrics m[2 ] 10% or Rs. 24 per sq. m. 
whichever is higher

5209 52 20 --- Furnishing fabrics (excluding pile and m[2 ] 10% or Rs. 24 per sq. m. 
chenille fabrics) whichever is higher

5209 52 90 --- Other m[2 ] 10% or Rs. 24 per sq. m. 
whichever is higher

5209 59 -- _Other fabrics :_

5209 59 10 --- Zari bordered saree m[2 ] 10% or Rs. 30 per sq. m. 
whichever is higher

5209 59 90 --- Other m[2 ] 10% or Rs. 30 per sq. m. 
whichever is higher


**5210** **WOVEN** **FABRICS** **OF** **COTTON,** **CONTAINING** **LESS**

**THAN** **85%** **BY** **WEIGHT** **OF** **COTTON,** **MIXED**

**MAINLY OR SOLELY WITH MAN-MADE FIBRES,**

**2**

**WEIGHING NOT MORE THAN 200 G/M**

         - Unbleached :


-----

**SECTION-XI** **CHAPTER-52**

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

5210 11 -- _Plain weave :_

5210 11 10 --- Shirting fabrics m[2] 10% 
5210 11 20 --- Saree m[2] 10% 
5210 11 90 --- Other m[2] 10% 
5210 19 00 -- Other fabrics m[2] 10% 
          - Bleached :

5210 21 -- _Plain weave :_

5210 21 10 --- Shirting fabrics m[2] 10% 
5210 21 20 --- Poplin and broad fabrics m[2] 10% 
5210 21 30 --- Saree m[2] 10% 
5210 21 40 --- Shirting(including mazri) m[2] 10% 
5210 21 50 --- Voile m[2] 10% 
5210 21 90 --- Other m[2] 10% 
_--- Other :_

5210 29 -- _Other fabrics :_

5210 29 10 --- Dhoti and saree, zari bordered m[2 ] 10% 
5210 29 20 --- Dedsuti, Dosuti, ceretonnes and osamburge m[2 ] 10% 
5210 29 90 --- Other m[2] 10% 
          - Dyed :

5210 31 -- _Plain weave :_

5210 31 10 --- Shirting fabrics m[2] 10% 
5210 31 20 --- Coating(includingsuitings) m[2 ] 10% 
5210 31 30 --- Furnishing fabrics (excluding pile and m[2] 10% 
chenille fabrics)

5210 31 40 --- Poplin and broad fabrics m[2] 10% 
5210 31 50 --- Saree m[2] 10% 
5210 31 60 --- Voils m[2] 10% 
5210 31 90 --- Other m[2] 10% 
5210 32 -- _3-thread or 4-thread twill,including cross_

_twill :_

5210 32 10 --- Crepe fabrics including crepe checks m[2 ] 10% 
5210 32 20 --- Shirting fabrics m[2 ] 10% 
5210 32 30 --- Bedticking, damask m[2 ] 10% 
5210 32 90 --- Other m[2 ] 10% 
5210 39 -- _Other fabrics :_

5210 39 10 --- Zari bordered saree m[2 ] 10% or Rs. 150 per kg., 
whichever is higher

5210 39 90 --- Other m[2 ] 10% or Rs. 150 per kg., 
whichever is higher

             - _Of yarns of different colours :_

5210 41 -- Plain weave :

5210 41 10 --- Bleeding Madras m[2 ] 10% or Rs. 15 per sq. m. 
whichever is higher

5210 41 20 --- Crepe fabrics (excluding crepe checks) m[2] 10% or Rs. 15 per sq. m. 
whichever is higher


-----

**SECTION-XI** **CHAPTER-52**

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

5210 41 30 --- Shirting fabrics m[2 ] [10% or Rs. 15 per sq. m. - ]

whichever is higher

5210 41 40 --- Suitings m[2 ] [10% or Rs. 15 per sq. m. - ]

whichever is higher

5210 41 50 --- Poplin and broad fabrics m[2 ] [10% or Rs. 15 per sq. m. - ]

whichever is higher

5210 41 60 --- Saree m[2 ] [10% or Rs. 15 per sq. m. - ]

whichever is higher

5210 41 70 --- Voils m[2 ] [10% or Rs. 15 per sq. m. - ]

whichever is higher

5210 41 90 --- Other
m[2 ] [10% or Rs. 15 per sq. m. - ]

whichever is higher

5210 49 -- Other fabrics :


5210 49 10 --- Zari bordered saree

5210 49 90 --- Other

             - _Printed :_

5210 51 -- Plain weave :

5210 51 10 --- Shirting fabrics

5210 51 20 --- Casement

5210 51 30 --- Saree

5210 51 40 --- Poplin and broad fabrics

5210 51 50 --- Voils

5210 51 90 --- Other

5210 59 -- _Other fabrics :_


m[2 ] 10% or Rs. 132 per kg., 
whichever is higher

m[2 ] 10% or Rs. 132 per kg., 
whichever is higher

m[2 ] 10% or Rs. 12 per sq. m. 
whichever is higher

m[2 ] 10% or Rs. 12 per sq. m. 
whichever is higher

m[2 ] 10% or Rs. 12 per sq. m. 
whichever is higher

m[2 ] 10% or Rs. 12 per sq. m. 
whichever is higher

m[2 ] 10% or Rs. 12 per sq. m. 
whichever is higher

m[2 ] 10% or Rs. 12 per sq. m. 
whichever is higher


5210 59 10

5210 59 90


--
--

Zari bordered saree

Other


m[2 ]

m[2 ]


10% or Rs. 12 per sq.
whichever is higher
10% or Rs. 12 per sq.
whichever is higher


m.

m.






**5211** **WOVEN** **FABRICS** **OF** **COTTON,** **CONTAINING** **LESS THAN**

**85% BY WEIGHT OF COTTON, MIXED MAINLY OR SOLELY**

**WITH MAN-MADE FIBRES, WEIGHING MORE THAN 200 G/M2**

         - Unbleached :

5211 11 -- Plain weave :

5211 11 10 --- Shirtingfabrics m[2 ] [10% ] 

-----

**SECTION-XI** **CHAPTER-52**

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

5211 11 20 --- Saree m[2 ] [10% ] 
5211 11 90 --- Other m[2 ] [10% ] 
5211 12 -- _3-thread or 4-thread twill, including cross twill :_

5211 12 10 --- Shirting fabrics m[2 ] [10% ] 
5211 12 20 --- Twill, not elsewhere specified (including m[2 ] [10% ]

gaberdine)

5211 12 30 --- Damask m[2 ] 10% 
5211 12 90 --- Other m[2 ] [10% ] 
5211 19 00 -- Other fabrics m[2 ] [10% ] 
5211 20 -- Bleached :

5211 20 10 --- Shirting fabrics m 10% 
5211 20 20 --- Canvas (including duck) of carded or combed m[2 ] [10% ] 
yarn

5211 20 30 --- Flannelettee m[2 ] 10% 
5211 20 40 --- Saree m[2 ] [10% ] 
5211 20 50 --- Crepe fabric including Crepe checks m[2 ] [10% ] 
5211 20 60 --- Twill fabrics m[2 ] [10% ] 
--- Other:

5211 20 91 ---- Zari bordered sari m[2 ] [10% ] 
5211 20 92 ---- Dedsuti, dosuti, ceretonnes and osamburge m[2 ] 10% 
5211 20 99 ---- Other m[2 ] [10% ] 
              - _Dyed:_

5211 31 -- _Plain weave :_

5211 31 10 --- Shirting fabrics m[2 ] 10% or Rs. 150 per kg., 
whichever is higher

5211 31 20 --- Canvas (including duck) of carded or combed m[2 ] 10% or Rs. 150 per kg., 
yarn whichever is higher

5211 31 30 --- Coating(includingsuitings) m[2 ] 10% or Rs. 150 per kg., 
whichever is higher

5211 31 40 --- Flannellette m[2 ] 10% or Rs. 150 per kg., 
whichever is higher

5211 31 50 --- Saree m[2 ] 10% or Rs. 150 per kg., 
whichever is higher

5211 31 90 --- Other m[2 ] 10% or Rs. 150 per kg., 
whichever is higher

5211 32 -- _3-thread or 4-thread twill, including cross twill:_

5211 32 10 --- Crepe fabrics including crepe checks m[2 ] [10% or Rs. 150 per kg., ]

whichever is higher

5211 32 20 --- Shirting fabrics m[2 ] 10% or Rs. 150 per kg., 
whichever is higher

5211 32 30 --- Twill, not elsewhere specified (including m[2 ] 10% or Rs. 150 per kg., 
gaberdine) whichever is higher


-----

**SECTION-XI** **CHAPTER-52**

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

5211 32 40 --- Trousers or pant fabrics(excluding jeans m[2 ] [10% or Rs. 150 per kg., ] 
and crepe) whichever is higher

5211 32 90 --- Other m[2 ] [10% or Rs. 150 per kg., ] 
whichever is higher

5211 39 -- _Other fabrics :_

5211 39 10 --- Zari bordered sarees m[2 ] [10% or Rs. 150 per kg., ] 
whichever is higher

5211 39 90 --- Other m[2 ] [10% or Rs. 150 per kg., ] 
whichever is higher

              - _Of yarns of different colours :_

5211 41 -- _Plain weave :_


5211 41 10 --- Bleeding Madras m[2 ] [10% or Rs. 35 per sq. m. - ]

whichever is higher

5211 41 20 --- Check shirting (excluding crepe checks) m[2 ] [10% or Rs. 35 per sq. m. - ]

whichever is higher

5211 41 30 --- Shirting m[2 ] [10% or Rs. 35 per sq. m. - ]

whichever is higher

5211 41 40 --- Suitings m[2 ] [10% or Rs. 35 per sq. m. - ]

whichever is higher

5211 41 50 --- Flannelette m[2 ] [10% or Rs. 35 per sq. m. - ]

whichever is higher

5211 41 60 --- Saree m[2 ] [10% or Rs. 35 per sq. m. - ]

whichever is higher

5211 41 70 --- Parachute fabrics m[2 ] [10% or Rs. 35 per sq. m. - ]

whichever is higher

5211 41 90 --- Other m[2 ] [10% or Rs. 35 per sq. m. - ]

whichever is higher

5211 42 00 -- Denim m[2 ] [10% or Rs. 18 per sq. m. - ]

whichever is higher

5211 43 -- _Other fabrics of 3-thread or 4-thread twill,_

_including cross twill :_

5211 43 10 --- Bleeding Madras m[2 ] [10% or Rs. 32 per sq. m. - ]

whichever is higher

5211 43 20 --- Crepe fabrics m[2 ] [10% or Rs. 32 per sq. m. - ]

whichever is higher

5211 43 30 --- Shirting fabrics m[2 ] [10% or Rs. 32 per sq. m. - ]

whichever is higher

5211 43 40 --- Suitings m[2 ] [10% or Rs. 32 per sq. m. - ]

whichever is higher

5211 43 90 --- Other m[2 ] [10% or Rs. 32 per sq. m. - ]

whichever is higher

5211 49 -- _Other fabrics :_

5211 49 10 --- Zari bordered sarees m[2 ] 10% or Rs. 150 per kg., 
5211 49 90 --- Other m[2 ] [10% or Rs. 150 per kg., ] 
whichever is higher


-----

**SECTION-XI** **CHAPTER-52**

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

              - _Printed :_

5211 51 -- _Plain weave :_

5211 51 10 --- Shirting fabrics m[2 ] 10% or Rs. 12 per sq. m. 
whichever is higher

5211 51 20 --- Furnishing fabrics (excluding pile and m[2 ] 10% or Rs. 12 per sq. m. 
chenille fabrics) whichever is higher

5211 51 30 --- Flannelette m[2 ] 10% or Rs. 12 per sq. m. 
whichever is higher

5211 51 40 --- Long cloth (chintz) m[2 ] 10% or Rs. 12 per sq. m. 
whichever is higher

5211 51 50 --- Saree m[2 ] 10% or Rs. 12 per sq. m. 
whichever is higher

5211 51 90 --- Other m[2 ] 10% or Rs. 12 per sq. m. 
whichever is higher

5211 52 -- _3-thread or 4-thread twill, including_

_cross twill :_

5211 52 10 --- Crepe fabrics including crepe checks m[2 ] 10% or Rs. 12 per sq. m. 
whichever is higher

5211 52 20 --- Shirting fabrics m[2 ] 10% or Rs. 12 per sq. m. 
whichever is higher

5211 52 30 --- Twill, not elsewhere specified m[2 ] 10% or Rs. 12 per sq. m. 
(including gaberdine) whichever is higher

5211 52 90 --- Other m[2 ] 10% or Rs. 12 per sq. m. 
whichever is higher

5211 59 -- _Other fabrics :_

5211 59 10 --- Zari bordered saree m[2 ] 10% or Rs. 12 per sq. m. 
whichever is higher

5211 59 90 --- Other m[2 ] 10% or Rs. 12 per sq. m. 
whichever is higher

**5212** **OTHER** **WOVEN** **FABRICS** **OF** **COTTON**

_2_

              - _Weighing more than 200 g/m :_

5212 11 00 -- Unbleached m[2 ] 10% 
5212 12 00 -- Bleached m[2 ] 10% 
5212 13 00 -- Dyed m[2 ] 10% 
5212 14 00 -- Of yarns of different colours m[2 ] 10% 
5212 15 00 -- Printed m[2 ] 10% or Rs. 165 per kg., whichever is higher

_2_

              - _Weighing more than 200 g/m :_

5212 21 00 -- Unbleached m[2 ] 10% 
5212 22 00 -- Bleached m[2 ] 10% 
5212 23 00 -- Dyed m[2 ] 10% 
5212 24 00 -- Of yarns of different colours m[2 ] 10% or Rs. 20 per sq. m. 
whichever is higher

5212 25 00 -- Printed m[2 ] 10% or Rs. 165 per sq.m. 
whichever is higher


-----

**SECTION-XI** **CHAPTER-53**

**CHAPTER** **53**

**_Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn_**

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**
**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. Free **-**

**_-_** _Flax,_ _broken, scutched,_ _hackled or otherwise_

_processed, but not spun_ **_:_**

5301 21 00 **--** Broken or scutched kg. Free **-**

5301 29 00 **--** Other kg. Free **-**

5301 30 00 **-** Flax tow and waste kg. Free **-**

**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** **FIBRES** **(EXCLUDING**

**FLAX,** **TRUE HEMP AND RAMIE), RAW OR PROCESSED**

**BUT NOT SPUN; TOW AND WASTE OF THESE FIBRES**
**(INCLUDING YARN WASTE AND GARNETTED STOCK)**

5303 10 **-** _Jute and other textile bast fibres, raw or retted:_

5303 10 10 **---** Jute, raw or retted kg. 5% **-**

5303 10 90 **---** Other kg. 10% **-**

5303 90 **-** _Other :_

5303 90 10 **---** Jute cutting kg. 10% **-**

5303 90 90 **---** Other kg. 10% **-**

**5305** **COCONUT, ABACA** **(MANILA** **HEMP OR** **MUSA**
**TEXTILES NEE),** **RAMIE AND OTHER VEGETABLE**

**TEXTILE FIBRES, NOT ELSEWHERE SPECIFIED OR**

**INCLUDED, RAW OR PROCESSED BUT NOT SPUN;**

**TOW,** **NOILS** **AND** **WASTE** **OF** **THESE** **FIBRES**
**(INCLUDINGYARN** **WASTE** **AND** **GARNETED** **STOCK)**


-----

**SECTION-XI** **CHAPTER-53**

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


5305 00

5305 00 10

5305 00 30

5305 00 40

5305 00 50



 
--
--
--
--

Coconut, abaca (Manila hemp or Musa textilis
Nee), ramie and other vegetable textile fibres, not
elsewhere specified or included, raw or processed
but not spun; tow, noils and waste of these fibres
(including yarn waste and garneted stock):
Coir bristles fibre, coir mattress fibre, coir short

fibre, coir bit fibre, decorticated coir fibre
Curled or machine twisted coir fibre

Coir pith, processed in value added form like
briquette, coins, neo disc, grow bags, organic
manure and in loose form for use in horticulture
or agriculture.
Of Abaca


kg.

kg.

kg.

kg.


10%

10%

10%

10%








5305 00 90 --- Of others kg. 10% 
**5306** **FLAX** **YARN**

5306 10 **-** _Single :_

5306 10 10 **---** Put up for retail sale kg. 10% **-**

5306 10 90 **---** Other kg. 10% **-**

5306 20 **-** Multiple (folded) or cabled **:**

5306 20 10 **---** Put up for retail sale kg. 10% **-**

5306 20 90 **---** Other kg. 10% **-**


**5307** **YARN OF JUTE OR OF** **OTHER** **TEXTILE** **BAST** **FIBRES**

**OF HEADING 5303**

5307 10 **-** _Single :_

5307 10 10 **---** Of jute kg. 10% **-**

5307 10 90 **---** Other kg. 10% **-**

5307 20 00 **-** Multiple (folded) or cabled kg. 10% **-**

**5308** **YARN** **OF** **OTHER** **VEGETABLE** **TEXTILE** **FIBRES;** **PAPER**
**YARN**

5308 10 **-** _Coir yarn :_

5308 10 10 **---** Baled kg. 10% **-**

5308 10 20 **---** Spooled hanks kg. 10% **-**

5308 10 90 **---** Other kg. 10% **-**

5308 20 00 **-** True hemp yarn kg. 10% **-**

5308 90 **-** _Other :_

5308 90 10 **---** Ramie yarn kg. 10% **-**

5308 90 90 **---** Other kg. 10% **-**


-----

**SECTION-XI** **CHAPTER-53**

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

**5309** **WOVEN FABRICS OF FLAX**

**_-_** _Containing 85% or more by weight of flax_ **_:_**

5309 11 **_--_** _Unbleached or bleached_ **_:_**

5309 11 10 **---** Unbleached m[2 ] 10% **-**

5309 11 20 **---** Bleached m[2 ] 10% **-**

5309 19 **--** _Other :_

5309 19 10 **---** Dyed m[2 ] 10% **-**

5309 19 20 **---** Printed m[2 ] 10% **-**

5309 19 90 **---** Other m[2 ] 10% **-**

**_-_** _Containing less than 85% by weight of flax_ **_:_**

5309 21 **--** _Unbleached or bleached :_

5309 21 10 **---** Unbleached m[2 ] 10% **-**

5309 21 20 **---** Bleached m[2 ] 10% **-**

5309 29 **--** _Other :_

5309 29 10 **---** Dyed m[2 ] 10% **-**

5309 29 20 **---** Printed m[2 ] 10% **-**

5309 29 90 **---** Other m[2 ] 10% **-**


**5310** **WOVEN** **FABRICS** **OF** **JUTE** **OR** **OF** **OTHER** **TEXTILE** **BAST**

**FIBRES OF HEADING** **5303**

5310 10 **-** _Unbleached :_

**---** _[Containing 100% by weight of jute ]_ **_[: ]_** 20% **-**

5310 10 11 **----** Carpet backing fabrics m[2]

20%
5310 10 12 **----** Sacking fabrics m[2 ] **-**

20%
5310 10 13 **----** Hessian fabrics m[2 ] **-**

20%
5310 10 14 **----** Jute canvas m[2 ] **-**

20%
5310 10 19 **----** Other m[2 ] **-**

**---** _Other :_

20%
5310 10 91 **----** Woven blended fabrics containing more than 50% m[2 ] **-**

by weight of jute

20%
5310 10 92 **----** Stranded woven fabrics of jute containing 50% or m[2 ] **-**

more by weight of jute

20%
5310 10 93 **----** Jute swim fabrics m[2 ] **-**

20%
5310 10 99 **----** Other m[2 ] **-**

5310 90 **-** _Other :_

10%
5310 90 10 **---** Bleached m[2 ] **-**

10%
5310 90 20 **---** Decorative fabrics m[2 ] **-**

**---** _Other :_

10%
5310 90 91 **----** Bleached m[2 ] **-**

10%
5310 90 92 **----** Dyed m[2 ] **-**

10%
5310 90 93 **----** Printed m[2 ] **-**

10%
5310 90 99 **----** Other m[2 ] **-**


-----

**SECTION-XI** **CHAPTER-53**

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

**5311** **WOVEN** **FABRICS** **OF** **OTHER** **VEGETABLE** **TEXTILE** **FIBRES;**

**WOVEN FABRICS OF PAPER YARN**

5311 00 _- Woven fabrics of other vegetable textile fibres;_

_woven fabrics of paper yarn_ **_:_**

**_---_** _Of other vegetable textile fibres_ **_:_**

5311 00 11 ---- Unbleached m[2 ] 10% **-**

5311 00 12 ---- Bleached m[2 ] 10% **-**

5311 00 13 ---- Dyed m[2 ] 10% **-**

5311 00 14 ---- Printed m[2 ] 10% **-**

5311 00 15 ---- Of coir including log form and geotextiles m[2 ] 10% **-**

5311 00 19 ---- Other m[2 ] 10% **-**

**_---_** _Of paper yarn_ **_:_**

5311 00 21 ---- Unbleached m[2 ] 10% **-**

5311 00 22 ---- Bleached m[2 ] 10% **-**

5311 00 23 ---- Dyed m[2 ] 10% **-**

5311 00 24 ---- Printed m[2 ] 10% **-**

5311 00 29 ---- Other m[2 ] 10% **-**


-----

**SECTION-XI** **CHAPTER-54**

**CHAPTER** **54**

**_Man-made filaments; strip and the like of man-made textile materials_**

1. Throughout this Schedule, the term ‗ man made fibres‗ means staple fibres and filaments

**NOTES:**
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 fibres, mean: synthetic: fibres as

defined at _(a); artificial : fibres as defined at (b). Strip and the like of heading 5404 or 5405 are not_
considered to be man-made fibres.

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**

**Standard** **Prefer-**
**ential**
**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. 5% 
5401 20 00 **-** Of artificial filaments kg. 5% 
**5402** **SYNTHETIC FILAMENT** **YARN (OTHER** **THAN**

**SEWING THREAD), NOT PUT UP FOR RETAIL**

**SALE, INCLUDING** **SYNTHETIC** **MONOFILAMENT**
**OF LESS THAN 67 DECITEX**

          - High tenacity yarn of nylon or other

_polyamides, whether or not textured :_


-----

**SECTION-XI** **CHAPTER-54**

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

5402 11 00 -- Of aramids kg. 5% 
5402 19 -- Other


5402 19 10
5402 19 20


5402 19 10 --- Nylon tyre yarn kg. 5% 5402 19 20 --- Nylon 66 filament yarn confirming to IS kg. 2.5% 
13464

5402 19 90 **---** Other kg. 5% 
5402 20 **--** High tenacity yarn of polyesters, whether

or not textured:

5402 20 10 **---** Of terylene dacron kg. 5% 
5402 20 90 **---** Other kg. 5% 
**-** _Textured yarn :_

5402 31 00 **--** Of nylon or other polyamides, measuring kg. 5% 
per single yarn not more than 50 tex

5402 32 00 **--** Of nylon or other polyamides, measuring kg. 5% 
per single yarn more than 50 tex

5402 33 00 **--** Of polyesters kg. 5% 
5402 34 00 **--** Of polypropylene kg. 5% 
5402 39 **--** _Other :_

5402 39 10 **---** Polypropylene filament yarn kg. 5% 
5402 39 20 **---** Acrylic filament yarn kg. 5% 
5402 39 90 **---** Other kg. 5% 
**_-_** _Other yarn, single, untwisted or with_

_a twist not_
_exceeding 50 turns per metre_ **_:_**

5402 44 00 _--_ Elastomeric kg. 5% 
5402 45 00 _--_ Other, of nylon or other _polyamides_ kg. 5% 
5402 46 00 _--_ Other, of polyesters, partially oriented kg. 5% 
5402 47 00 _--_ Other, of polyesters kg. 5% 
5402 48 00 _--_ Other, of polypropylene kg. 5% 

----

5402 49 00

5402 51 00

5402 52
5402 52 10
5402 52 90


_--_

 
-
**--**

**---**
**---**


kg.

kg.

kg.
kg.


5%

5%

2.5%

5%








Other
Other yarn, single, with a twist exceeding
50 turns per metre :
Of nylon or other polyamides

_Of polyesters:_
Polyester yarn-Anti Static Filament
Other


5402 53 00 **--** Of polypropylene kg. 5% 
5402 59 00 -- Other kg. 5% 
**_-_** _Other yarn, multiple (folded) or cabled_ **_:_**

5402 61 00 **--** Of nylon or other polyamides kg. 5% 
5402 62 00 **--** Of polyesters kg. 5% 
5402 63 00 **--** Of polypropylene kg. 5% 
5402 69 **--** _Other :_

5402 69 10 **---** Polyvinyl acetate filament yarn kg. 5% 
5402 69 20 **---** Polyvinyl chloride filament yarn kg. 5% 

-----

**SECTION-XI** **CHAPTER-54**

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

5402 69 40 **---** Acrylic filament yarn kg. 5% 
5402 69 50 **---** Polytetrafluoroethylene yarn kg. 5% 
5402 69 60 **---** Ultra high molecular weight poly ethylene kg. 5% 
filament yarn conforming to ASTM F2848

5402 69 90 **---** Other kg. 5% 
**5403** **ARTIFICIAL** **FILAMENT** **YARN** **(OTHER** **THAN**

**SEWING THREAD),** **NOT PUT FOR RETAIL SALE,**

**INCLUDING ARTIFICIAL MONO FILAMENT OF**

**LESS THAN** **67** **DECITEX**

5403 10 - _High tenacity yarn of viscose rayon_ **_:_**

5403 10 10 **---** Viscose rayon tyre yarn – 1,233 decitex kg. 5% 
5403 10 20 **---** Viscose rayon tyre yarn – 1,833 decitex kg. 5% 

5403 10 90 **---** Other kg. 5% 
**_-_** _Other yarn, single_ **_:_**

5403 31 00 **--** Of viscose rayon, untwisted or with a twist kg. 5% 
not exceeding 120 turns per metre

5403 32 00 **--** Of viscose rayon, with a twist exceeding kg. 5% 
120 turns per metre

5403 33 00 **--** Of cellulose acetate kg. 5% 
5403 39 **--** _Other :_

5403 39 10 **---** Cuprammonium rayon kg. 5% 
5403 39 90 **---** Other kg. 5% 
**_-_** _Other yarn, multiple (folded) or cabled_ **_:_**

5403 41 -- _Of viscose rayon_ **_:_**

5403 41 10 **---** Up to 67 decitex kg. 5% 
5403 41 20 **---** Of 83 decitex kg. 5% 
5403 41 30 **---** Of 111 decitex, bright kg. 5% 
5403 41 40 **---** Of 111 decitex, dull kg. 5% 
5403 41 50 **---** Of 133 decitex, bright kg. 5% 
5403 41 60 **---** Of 133 decitex, dull kg. 5% 
5403 41 70 **---** Of 167 decitex, bright kg. 5% 
5403 41 80 **---** Of 167 decitex, dull kg. 5% 
5403 41 90 **---** Other kg. 5% 
5403 42 -- _Of cellulose acetate_ **_:_**

5403 42 10 **---** Acetate rayon filament yarn, 83 decitex kg. 5% 
5403 42 20 **---** Acetate rayon filament yarn, 111 decitex kg. 5% 
5403 42 30 **---** Acetate rayon filament yarn, 133 decitex kg. 5% 
5403 42 40 **---** Acetate rayon filament yarn, 167 decitex kg. 5% 
5403 42 50 **---** Acetate rayon filament yarn, 333 decitex kg. 5% 
5403 42 90 **---** Other kg. 5% 
5403 49 **--** _Other :_

--- _Cuprammonium filament yarn_ **_:_**

5403 49 11 **----** Of 33 decitex kg. 5% 
5403 49 12 **----** Of 44 decitex kg. 5% 
5403 49 13 **----** Of 67 decitex kg. 5% 
5403 49 14 **----** Of 83 decitex kg. 5% 

-----

**SECTION-XI** **CHAPTER-54**

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

5%
5403 49 15 **----** Of 89 decitex kg. 
5403 49 19 **----** Other kg. 5% 
5403 49 90 **---** Other kg. 5% 
**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 SYNTHETICTEXTILE MATERIALS** **OF**

**AN APPARENT WIDTH NOT EXCEEDING 5 MM**

**-** _Monofilament:_

5404 11 00 -- Elastomeric kg. 5% 
5404 12 00 -- Other, of polypropylene kg. 5% 
5404 19 -- _Other:_

5404 19 10 --- Catgut imitation of synthetic yarn, kg. 5% 
non-sterile

5404 19 20 --- Strip and the like of synthetic fibre kg. 5% 
material

5404 19 90 --- Other kg. 5% 
5404 90 **-** _Other :_

5404 90 10 **---** Catgut imitation of synthetic yarn, kg. 5%

non-sterile             
5404 90 20 **---** Strip and the like of synthetic fibre kg. 5%

materials             
5404 90 90 **---** Other kg. 5% 

**5405 00 00**


**ARTIFICIAL MONOFILAMENT OF** **67** **DECITEX**

**OR MORE AND OF WHICH NO CROSS-SECTIONAL** kg. 5% 
**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 00** **_-_** **MAN-MADE FILAMENT YARN (OTHER THAN**

**SEWING THREAD), PUT UP FOR RETAIL SALE**

5406 00 10 --- Synthetic filament yarn kg. 5% 
5406 00 20 --- Artificial filament yarn kg. 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_ **_:_**


-----

**SECTION-XI** **CHAPTER-54**

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

--- _Unbleached_ **_:_**

5407 10 11 **----** Parachute fabrics m[2 ] 20% or Rs. 115 per kg., 
whichever is higher

5407 10 12 **----** Tent fabrics m[2 ] 20% or Rs. 115 per kg., 
whichever is higher

5407 10 13 **----** Nylon furnishing fabrics m[2 ] 20% or Rs. 115 per kg., 
whichever is higher

5407 10 14 **----** Umbrella cloth panel fabrics m[2 ] 20% or Rs. 115 per kg., 
whichever is higher

5407 10 15 **----** Other nylon and polyamide fabrics

(filament) 20% or Rs. 115 per kg.,             m[2 ]

whichever is higher

5407 10 16 **----** Polyester suitings m[2 ] 20% or Rs. 115 per kg., 
whichever is higher

5407 10 19 **----** Other polyester fabrics m[2 ] 20% or Rs. 115 per kg., 
whichever is higher

--- _Bleached_ **_:_**

5407 10 21 **----** Parachute fabrics m[2 ] 10% or Rs. 115 per kg., 
whichever is higher

5407 10 22 **----** Tent fabrics m[2 ] 20% or Rs. 115 per kg., 
whichever is higher

5407 10 23 **----** Nylon furnishing fabrics m[2 ] 20% or Rs. 115 per kg., 
whichever is higher

5407 10 24 **----** Umbrella cloth panel fabrics m[2 ] 20% or Rs. 115 per kg., 
whichever is higher

5407 10 25 **----** Other nylon and polyamide fabrics of m[2 ] 20% or Rs. 115 per kg., 
filament yarn whichever is higher

5407 10 26 **----** Polyester suitings m[2 ] 10% or Rs. 115 per kg., 
whichever is higher

5407 10 29 **----** Other m[2 ] 20% or Rs. 115 per kg., 
whichever is higher

--- _Dyed :_

5407 10 31 **----** Parachute fabrics m[2 ] 20% or Rs. 115 per kg., 
whichever is higher

5407 10 32 **----** Tent fabrics m[2 ] 10% or Rs. 115 per kg., 
whichever is higher

5407 10 33 **----** Nylon furnishing fabrics m[2 ] 20% or Rs. 115 per kg., 
whichever is higher

5407 10 34 **----** Umbrella cloth panel fabrics m[2 ] 20% or Rs. 115 per kg., 
whichever is higher

5407 10 35 **----** Other nylon and polyamide fabrics m[2 ] 20% or Rs. 115 per kg., 
(filament) whichever is higher

5407 10 36 **----** Polyester suitings m[2 ] 20% or Rs. 115 per kg., 
whichever is higher


-----

**SECTION-XI** **CHAPTER-54**

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

5407 10 39 **----** Other m[2 ] 20% or Rs. 115 per kg., 

10% or Rs. 115 per kg.,


m[2 ]


5407 10 41


--
**----**


_Printed_ **_:_**
Parachute fabrics





5407 10 42 **----** Tent fabrics m[2 ] 10% or Rs. 115 per kg., 
5407 10 43 **----** Nylon furnishing fabrics m[2 ] 20% or Rs. 115 per kg., 
5407 10 44 **----** Umbrella cloth panel fabrics m[2 ] 20% or Rs. 115 per kg., 

5407 10 45 **----** Other nylon and polyamide fabrics

(filament)


m[2 ] 20% or Rs. 115 per kg.,
whichever is higher





5407 10 46 **----** Polyester suitings m[2 ] 20% or Rs. 115 per kg., 
5407 10 49 **----** Other m[2 ] 20% or Rs. 115 per kg., 

m[2 ]


_Other :_
Parachute fabrics


5407 10 91


**---**

**----**


whichever is higher

20% or Rs. 115 per kg.,





5407 10 92 **----** Tent fabrics m[2 ]

5407 10 93 **----** Nylon furnishing fabrics m[2 ]

5407 10 94 **----** Umbrella cloth panel fabrics m[2 ]

5407 10 95 **----** Other nylon and polyamide fabrics of
m[2 ]

filament yarn

5407 10 96 **----** Polyester suitings m[2 ]


whichever is higher
20% or Rs. 115 per kg., 
whichever is higher
20% or Rs. 115 per kg., 
whichever is higher
20% or Rs. 115 per kg., 
whichever is higher
20% or Rs. 115 per kg., 

whichever is higher
20% or Rs. 115 per kg.,





5407 10 99 **----** Other m[2 ]


whichever is higher
20% or Rs. 115 per kg., 

whichever is higher
5407 20 - _Woven fabrics obtained from strip_


_or the like_ **_:_**

5407 20 10 **---** Unbleached m[2 ] 20% 
5407 20 20 **---** Bleached m[2 ] 20% 
5407 20 30 **---** Dyed m[2 ] 20% 
5407 20 40 **---** Printed m[2 ] 20% 
5407 20 90 **---** Other m[2 ] 20% 
5407 30 - _Fabrics specified in Note 9 to Section XI_ **_:_**

5407 30 10 **---** Unbleached m[2 ] 20% 
5407 30 20 **---** Bleached m[2 ] 20% 
5407 30 30 **---** Dyed m[2 ] 20% 

-----

**SECTION-XI** **CHAPTER-54**

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

5407 30 40 **---** Printed m[2 ] 20% 
5407 30 90 **---** Other m[2 ] 20% 
              - _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 m[2 ] 20% or Rs.30 per sq. m. 
whichever is higher

5407 41 12 **----** Nylon georgette m[2 ] 10% or Rs.30 per sq. m. whichever is higher

5407 41 13 **----** Nylon tafetta m[2 ] 20% or Rs.30 per sq. m. whichever is higher

5407 41 14 **----** [Nylon sarees ] m[2 ] 10% or Rs.30 per sq. m. whichever is higher

5407 41 19 **----** Other m[2 ] 20% or Rs.30 per sq. m. whichever is higher


**_---_** _Bleached_ **_:_**

5407 41 21 **----** Nylon brasso m[2 ] 10% or Rs.30 per sq. m. 
whichever is higher

5407 41 22 **----** Nylon georgette m[2 ] 10% or Rs.30 per sq. m. whichever is higher

5407 41 23 **----** [Nylon tafetta ] m[2 ] 20% or Rs.30 per sq. m. whichever is higher

5407 41 24 **----** [Nylon sarees ] m[2 ] 10% or Rs.30 per sq. m. whichever is higher

5407 41 29 **----** Other m[2 ] 20% or Rs.30 per sq. m. whichever is higher

5407 42 -- _Dyed :_

5407 42 10 **---** Nylon brasso m[2 ] 20% or Rs.36 per sq. m. whichever is higher

5407 42 20 **---** Nylon georgette m[2 ] 20% or Rs.36 per sq. m. 
whichever is higher

5407 42 30 **---** [Nylon tafetta ] m[2 ] 20% or Rs.36 per sq. m. 
whichever is higher

5407 42 40 **---** [Nylon sarees ] m[2 ] 20% or Rs.36 per sq. m. 
whichever is higher

5407 42 90 **---** Other m[2 ] 20% or Rs.36 per sq. m. whichever is higher

5407 43 00 **--** [Of yarn of different colours ] m[2 ] 20% or Rs.40 per sq. m. 
whichever is higher

5407 44 -- _Printed_ **_:_**

5407 44 10 **---** Nylon brasso m[2 ] 20% or Rs.35 per sq. m. whichever is higher

5407 44 20 **---** Nylon georgette m[2 ] 10% or Rs.35 per sq. m. 

-----

**SECTION-XI** **CHAPTER-54**

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

whichever is higher


5407 44 30 **---** Nylon tafetta

5407 44 40 **---** Nylon sarees,

5407 44 90 **---** Other


m[2 ] 20% or Rs.35 per sq. m. whichever is higher

m[2 ] 20% or Rs.35 per sq. m. whichever is higher

m[2 ] 20% or Rs.35 per sq. m.. whichever is higher



             - _Other woven fabrics, containing_

_85% or more by weight of textured_
_polyester filaments :_

5407 51 -- _Unbleached or bleached_ **_:_**

**_---_** _Unbleached_ **_:_**

5407 51 11 **----** Polyester shirtings

5407 51 19 **----** Other


m[2 ]

m[2 ]

m[2 ]

m[2 ]

m[2 ]

m[2 ]

m[2 ]

m[2 ]

m[2 ]

m[2 ]


20% or Rs.11 per sq.m.
whichever is higher

20% or Rs.11 per sq.m.
whichever is higher


5407 51



 
-

whichever is higher
20% or Rs.23 per sq.m.

whichever is higher
20% or Rs.23 per sq.m.

whichever is higher
20% or Rs.23 per sq.m.

whichever is higher
20% or Rs.23 per sq.m.

whichever is higher
20% or Rs.30 per sq.m.

whichever is higher






_Bleached_ **_:_**
Polyester shirtings


5407 51 21


**_---_**

**----**


20% or Rs.11 per sq.m. 

5407 51 29 **----** Other

5407 52 **--** _Dyed :_

5407 52 10 **---** Polyester shirtings

5407 52 20 **---** Polyester suitings

5407 52 30 **---** Terylene and dacron sarees

5407 52 40 **---** Polyester sarees

5407 52 90 **---** Other

5407 53 00 **--** Of yarns of different colours

5407 54 **_--_** _Printed_ **_:_**

5407 54 10 **---** Terylene and dacron sarees

5407 54 20 **---** Polyester shirtings

5407 54 30 **---** Polyester sarees

5407 54 90 **---** Other


m[2 ] 20% or Rs. 20 per sq. m. whichever is higher

m[2 ] 20% or Rs. 20 per sq. m. whichever is higher

m[2 ] 20% or Rs. 20 per sq. m. whichever is higher

m[2 ] 20% or Rs. 20 per sq. m. whichever is higher


whichever is higher
20% or Rs.11 per sq.m.

whichever is higher





20% or Rs.23 per sq.m. 








-----

**SECTION-XI** **CHAPTER-54**

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

**_-_** _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 m[2 ] 20% or Rs.150 per kg., 
whichever is higher

5407 61 20 **---** Polyester suitings m[2 ] 20% or Rs.150 per kg., 
whichever is higher

5407 61 90 **---** Other m[2 ] 20% or Rs.150 per kg., 
whichever is higher

5407 69 00 **--** Other m[2 ] 20% or Rs.36 per kg., 
whichever is higher

**_-_** _Other woven fabrics, containing 85% or_

_more by weight of synthetic filaments_ **_:_**

5407 71 -- _Unbleached or bleached :_

5407 71 10 **---** Unbleached m[2 ] 20% or Rs. 10 per sq.m. 
whichever is higher

5407 71 20 **---** Bleached m[2 ] 20% or Rs. 10 per sq.m. 
whichever is higher

5407 72 00 **--** Dyed m[2 ] 20% or Rs. 24 per sq.m. 
whichever is higher

5407 73 00 **--** Of yarns of different colours m[2 ] 20% or Rs. 36 per sq.m. 
whichever is higher

5407 74 00 **--** Printed m[2 ] 20% or Rs. 23 per sq.m. 
whichever is higher

**_-_** _Other woven fabrics, containing less_

_than 85% by weight of synthetic filaments,_


_mixed mainly or solely with cotton_ **_:_**

5407 81 **_--_** _Unbleached or bleached_ **_:_**

**_---_** _Unbleached :_

5407 81 11 **----** Nylon georgette

5407 81 12 **----** Nylon sarees

5407 81 13 **----** Polyester shirtings

5407 81 14 **----** Polyester suitings

5407 81 15 **----** Terylene and dacron sarees

5407 81 16 **----** Polyester dhoti

5407 81 19 **----** Other


m[2 ]

m[2 ]

m[2 ]

m[2 ]

m[2 ]

m[2 ]

m[2 ]


20% or Rs.10 per sq.m. 
whichever is higher

20% or Rs.10 per sq.m. 
whichever is higher

20% or Rs.10 per sq.m. 
whichever is higher

10% or Rs.10 per sq.m. 
whichever is higher

10% or Rs.10 per sq.m. 
whichever is higher

20% or Rs.10 per sq.m. 

20% or Rs.10 per sq.m.
whichever is higher





-----

**SECTION-XI** **CHAPTER-54**

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

whichever is higher


**---**

**----**


_Bleached_ **_:_**
Nylon georgette


5407 81 21 **----** Nylon georgette m[2 ] 10% or Rs.10 per sq.m. 
whichever is higher

5407 81 22 **----** Nylon sarees m[2 ] 20% or Rs.10 per sq.m. 
whichever is higher

5407 81 23 **----** Polyester shirtings m[2 ] 20% or Rs.10 per sq.m. 
whichever is higher

5407 81 24 **----** Polyester suitings m[2 ] 10% or Rs.10 per sq.m. 
whichever is higher

5407 81 25 **----** Terylene and dacron sarees 10% or Rs.10 per sq.m. 
m[2 ]

whichever is higher

5407 81 26 **----** Polyester dhoti m[2 ] 10% or Rs.10 per sq.m. 
whichever is higher

5407 81 29 **----** Other m[2 ] 20% or Rs.10 per sq.m. 
whichever is higher

5407 82 -- _Dyed :_

5407 82 10 **---** Nylon georgette m[2 ] 20% or Rs.25 per sq.m. 
whichever is higher

5407 82 20 **---** Nylon sarees m[2 ] 20% or Rs.25 per sq.m. 
whichever is higher

5407 82 30 **---** Polyester shirtings m[2 ] 20% or Rs.25 per sq.m. 
whichever is higher

5407 82 40 **---** Polyester suitings m[2 ] 20% or Rs.25 per sq.m. 
whichever is higher

5407 82 50 **---** Terylene and dacron sarees 10% or Rs.25 per sq.m. 
m[2 ]

whichever is higher


5407 82 60 **---** Lungies 20% or Rs.25 per sq.m. m[2 ]

whichever is higher

5407 82 90 **---** Other m[2 ] 20% or Rs.25 per sq.m. 
whichever is higher

5407 83 00 **--** Of yarns of different colours m[2 ] 20% or Rs.40 per sq.m. 
whichever is higher

5407 84 -- _Printed_ **_:_**

5407 84 10 **---** Nylon georgette m[2 ] 20% or Rs.23 per sq.m. 
whichever is higher

5407 84 20 **---** Nylon sarees m[2 ] 20% or Rs.23 per sq.m. 
whichever is higher

5407 84 30 **---** Polyester shirtings m[2 ] 20% or Rs.23 per sq.m. 
whichever is higher

5407 84 40 **---** Polyester suitings m[2 ] 20% or Rs.23 per sq.m. 
whichever is higher

5407 84 50 **---** Terylene and dacron sarees m[2 ] 10% or Rs.23 per sq.m. 

-----

**SECTION-XI** **CHAPTER-54**

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

whichever is higher

5407 84 60 **---** Lungies m[2 ] 20% or Rs.23 per sq.m. 
whichever is higher

5407 84 70 **---** Polyester sarees m[2 ] 20% or Rs.23 per sq.m. 
whichever is higher

5407 84 90 **---** Other m[2 ] 20% or Rs.23 per sq.m. 
whichever is higher

**_-_** _Other woven fabrics_ **_:_**

5407 91 -- _Unbleached or bleached_ **_:_**

5407 91 10 **---** Unbleached m[2 ] 20% or Rs.15 per sq.m. 
whichever is higher

5407 91 20 **---** Bleached m[2 ] 20% or Rs.15 per sq.m. 
whichever is higher

5407 92 00 **--** Dyed m[2 ] 20% or Rs.40 per sq.m. 
whichever is higher

5407 93 00 **--** [Of yarns of different colours ] m[2 ] 20% or Rs.27 per sq.m. 
whichever is higher

5407 94 00 **--** Printed m[2 ] 20% or Rs.40 per sq.m. 
whichever is higher

**5408** **WOVEN** **FABRICS** **OF** **ARTIFICIAL** **FILAMENT**

**YARN,INCLUDING WOVEN FABRICS OBTAINED**

**FROM MATERIALS OF HEADING** **5405**

5408 10 00 **-** Woven fabrics obtained from high tenacity [m][2 ] 20% 
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 m[2 ] 20% 
5408 21 20 **---** Bleached m[2 ] 20% 
5408 22 **_--_** _Dyed_ **_:_**

**_---_** _Fabrics of rayon_ **_:_**

5408 22 11 **----** Rayon crepe fabrics m[2 ] 20% or Rs.27 per sq.m. whichever is higher

5408 22 12 **----** Rayon jacquards m[2 ] 20% or Rs.27 per sq.m. 
whichever is higher

5408 22 13 **----** Rayon brocades m[2 ] 20% or Rs.27 per sq.m. 
whichever is higher

5408 22 14 **----** Rayon georgette m[2 ] 20% or Rs.27 per sq.m. 
whichever is higher

5408 22 15 **----** Rayon tafetta m[2 ] 20% or Rs.27 per sq.m. 

5408 22 16 **----** Rayon suitings


whichever is higher

m[2 ] 20% or Rs.27 per sq.m. 

-----

**SECTION-XI** **CHAPTER-54**

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

whichever is higher

5408 22 17 **----** Rayon shirtings m[2 ] 20% or Rs.27 per sq.m. 
whichever is higher

5408 22 18 **----** Rayon sarees m[2 ] 20% or Rs.27 per sq.m. 
whichever is higher

5408 22 19 **----** Other m[2 ] 20% or Rs.27 per sq.m. 
whichever is higher

5408 22 20 **---** Fabrics of continuous filament, other m[2 ] 20% or Rs.27 per sq.m. 
than rayon whichever is higher

5408 22 90 **---** Other m[2 ] 20% or Rs.27 per sq.m. 
whichever is higher

5408 23 00 **--** Of yarns of different colours m[2 ] 20% or Rs.28 per sq.m. 
whichever is higher

5408 24 **--** _Printed :_

**---** _Of rayon :_

5408 24 11 **----** Rayon crepe fabrics m[2 ] 20% or Rs.52 per sq.m. 
whichever is higher

5408 24 12 **----** Rayon jacquards m[2 ] 10% or Rs.52 per sq.m. 
whichever is higher

5408 24 13 **----** Rayon brocades m[2 ] 10% or Rs.52 per sq.m. 
whichever is higher

5408 24 14 **----** Rayon georgette m[2 ] 20% or Rs.52 per sq.m. 
whichever is higher

5408 24 15 **----** Rayon tafetta m[2 ] 10% or Rs.52 per sq.m. 
whichever is higher

5408 24 16 **----** Rayon suitings m[2 ] 20% or Rs.52 per sq.m. 
whichever is higher

5408 24 17 **----** Rayon shirtings m[2 ] 20% or Rs.52 per sq.m. 
whichever is higher

5408 24 18 **----** Rayon sarees m[2 ] 10% or Rs.52 per sq.m. 
whichever is higher

5408 24 19 **----** Other m[2 ] 20% or Rs.52 per sq.m. 
whichever is higher

5408 24 90 **---** Other m[2 ] 20% or Rs.52 per sq.m. 
whichever is higher

**_-_** _Other woven fabrics_ **_:_**

5408 31 -- _Unbleached or bleached_ **_:_**

5408 31 10 **---** Unbleached m[2 ] 20% or Rs.25 per sq.m. 
whichever is higher

5408 31 20 **---** Bleached m[2 ] 20% or Rs.25 per sq.m. 
whichever is higher

5408 32 **_--_** _Dyed :_

**_---_** _Fabrics of rayon_ **_:_**

5408 32 11 ---- Rayon brocades m[2 ] 20% or Rs.44 per sq.m. 

-----

**SECTION-XI** **CHAPTER-54**


**(1)** **(2)** **(3)** **(4)**

whichever is higher


**(5)**


5408 32 12 **----** Rayon georgette m[2 ] 20% or Rs.44 per sq.m 
whichever is higher

5408 32 13 **----** Rayon tafetta m[2 ] 20% or Rs.44 per sq.m 
whichever is higher

5408 32 14 **----** Rayon suitings m[2 ] 20% or Rs.44 per sq.m 
whichever is higher

5408 32 15 **----** Rayon shirtings m[2 ] 20% or Rs.44 per sq.m 
whichever is higher

5408 32 19 **----** Other m[2 ] 20% or Rs.44 per sq.m 
whichever is higher

5408 32 90 **---** Other m[2 ] 20% or Rs.44 per sq.m 
whichever is higher

5408 33 00 **--** Of yarns of different colours m[2 ] 20% or Rs.10 per sq.m. 
whichever is higher

5408 34 **--** _Printed :_

**---** _Fabric of rayon :_

5408 34 11 **----** Rayon crepe fabrics m[2 ] 20% or Rs.11 per sq.m. 
whichever is higher

5408 34 12 **----** Rayon jacquards m[2 ] 20% or Rs.11 per sq.m. 
whichever is higher

5408 34 13 **----** Rayon brocades m[2 ] 20% or Rs.11 per sq.m. 
whichever is higher

5408 34 14 **----** Rayon georgette m[2 ] 20% or Rs.11 per sq.m. 
whichever is higher

5408 34 15 **----** Rayon tafetta m[2 ] 20% or Rs.11 per sq.m. 
whichever is higher

5408 34 16 **----** Rayon suitings m[2 ] 20% or Rs.11 per sq.m. 
whichever is higher

5408 34 17 **----** Rayon shirtings m[2 ] 20% or Rs.11 per sq.m. 
whichever is higher

5408 34 18 **----** Rayon sarees m[2 ] 20% or Rs.11 per sq.m. 
whichever is higher

5408 34 19 **----** Other m[2 ] 20% or Rs.11 per sq.m. 
whichever is higher

5408 34 20 **---** Fabrics of continuous filament, other m[2 ] 20% or Rs.11 per sq.m. 
than rayon whichever is higher

5408 34 90 **---** Other m[2 ] 20% or Rs.11 per sq.m. 
whichever is higher


-----

**SECTION-XI** **CHAPTER-55**

**CHAPTER** **55**

**_Man-made staple fibres_**

**NOTE** **:**

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 metre;

(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.

**Supplementary Note:**

For the purposes of this Chapter, inherent Fire Retardant (FR) fibres, as specified in IS 11871, IS

13501, IS 15742, IS 15742 A, are those in which the FR properties are naturally part of the polymer backbone
and can never be worn away or washed out.


**Tariff Item** **Description of goods** **Un**

**it**


**Rate of**

**duty**

**Standard** **Prefer-**

**ential**

**Areas**


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

**5501** **SYNTHETIC** **FILAMENT** **TOW**



_-_ _Of nylon or other polyamides:_

5501 11 00 **--** Of aramides kg. 5%
5501 19 00 **--** Other kg. 5% 
5501 20 00 **-** Of polyesters kg. 5%

5501 30 00 **-** Acrylic or modacrylic kg. 5% 
5501 40 00 **-** Of polypropylene kg. 5% 
5501 90 **-** _Other :_

5501 90 10 **---** Of polypropylene kg. 5% 
5501 90 90 **---** Other kg. 5% 
**5502** **ARTIFICIAL FILAMENT** **TOW**

5502 10 - Of cellulose acetate:

5502 10 10 --- Viscose rayon tow kg. 5% 
5502 10 90 --- Other kg. 5% 
5502 90 - Other:

5502 90 10 --- Viscose rayon tow kg. 5% 
5502 90 90 --- Other kg. 5% 
**5503** **SYNTHETIC STAPLE FIBRES, NOT CARDED, COMBED**





-----

**SECTION-XI** **CHAPTER-55**

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

**-** Of nylon or other polyamides

5503 11 **--** _Of aramids:_
5503 11 10 **---** Aramid Flame Retardant Fibre kg. 2.5% 5503 11 20 **---** Para-aramid Fibre kg. 2.5% 5503 11 90 **---** Other kg. 5% 
5503 19 **--** _Other:_
5503 19 10 **---** Nylon Staple Fibre kg. 2.5% 5503 19 20 **---** Nylon Anti Static Staple Fibre kg. 2.5% 5503 19 30 **---** Nylon 66 fibre conforming to IS 13464 kg. 2.5% 5503 19 90 **---** Other kg. 5% 
5503 20 00 **-** Of polyesters kg. 5% 

5503 30 **-** _Acrylic or modacrylic:_
5503 30 10 **---** Pre Oxidised Fibre, conforming to IS 17308 kg. 2.5% 5503 30 90 **---** kg. 5% 
Other

5503 40 00 **-** Of polypropylene kg. 5% 
5503 90 **-** _Other :_

5503 90 10 **---** Polyvinyl staple fibre kg. 5% 

5503 90 20 **---** Polyvinyl chloride staple fibre kg. 5% 5503 90 30 **---** Ultra high molecular weight poly ethylene kg. 5% 
staple fibre conforming to ASTM F2848

5503 90 90 **---** Other kg. 5% 
**5504** **ARTIFICIAL** **STAPLE** **FIBRES,** **NOT** **CARDED,**

**COMBED OR OTHERWISE PROCESSED** **FOR** **SPINNING**

5504 10 - _Of viscose rayon:_

--- _Obtained from wood other than bamboo:_

5504 10 11 ---- Flame retaradant Viscose Rayon fibre kg. 2.5% 5504 10 19 ---- Other kg. 5% 
--- _Obtained from bamboo:_

5504 10 21 ---- Flame retaradant Viscose Rayon fibre kg. 2.5% 5504 10 29 ---- Other kg. 5% 
5504 10 90 --- Other kg. 5% 
5504 90 **-** _Other :_

5504 90 10 **---** Acetate rayon staple fibre kg. 5% 
5504 90 20 **---** Polynosic staple fibre kg. 5% 
5504 90 30 **---** High wet modulus staple fibre kg. 5% 
5504 90 90 **---** Other kg. 5% 
**5505** **WASTE** **(INCLUDING** **NOILS,** **YARN WASTE AND**
**GARNETTED** **STOCK)** **OF MAN-MADE FIBRES**

5505 10 _- Of synthetic fibers_ **_:_**

5505 10 10 **---** Of acrylic kg. 5% 
5505 10 90 **---** Other kg. 5% 
5505 20 00 **-** Of artificial fibres kg. 5% 
**5506** **SYNTHETIC** **STAPLE** **FIBRES,** **CARDED COMBED** **OR**
**OTHERWISE PROCESSED FOR SPINNING**

5506 10 00 **-** Of nylon or other polyamides kg. 5% 
5506 20 00 **-** Of polyesters kg. 5% 
5506 30 00 **-** Acrylic or modacrylic kg. 5% 

-----

5506 90 10 **---** Polypropylene tops kg. 5% 
5506 90 90 **---** Other kg. 5% 
**5507** **ARTIFICIAL STAPLE** **FIBRES, CARDED,**
**COMBED OR OTHERWISE PROCESSED FOR**
**SPINNING**

5507 00 _-_ _Artificial_ _staple_ _fibres,_ _carded,_

_combed or otherwise processedfor_
_spinning_ **_:_**

5507 00 10 **---** Acetate rayon tops kg. 5% 
5507 00 20 **---** Viscose tops kg. 5% 
5507 00 30 **---** Polynosic tops kg. 5% 
5507 00 40 **---** High wet modulus tops kg. 5% 
5507 00 90 **---** Other kg. 5% 
**5508** **SEWING** **THREAD OF MAN-MADE** **STAPLE**

**FIBRES,** **WHETHER OR NOT**

**PUT UP FOR RETAIL SALE**

5508 10 00 **-** Of synthetic staple fibres kg. 5% 
5508 20 00 **-** Of artificial staple fibres kg. 5% 
**5509** **YARN** **(OTHER** **THAN** **SEWING** **THREAD)** **OF**

**SYNTHETIC STAPLE FIBRES,** **NOT PUT UP**
**FOR RETAIL SALE**


_Containing_ 85% or more by weight
_of staple fibres of nylon or other_
_polyamides_ **_:_**
Single yarn

Multiple (folded) or cabled yarn
_Containing 85% or more by weight of_
_polyester staple fibres:_
Single yarn

Multiple (folded) or cabled yarn
_Containing_ 85% or more by weight
_of_ _acrylic or modacrylic staple_

_fibres:_
Single yarn

Multiple (folded) or cabled yarn
_Other yarn, containing_ 85% or
_more by weight of synthetic_
_staple fibres_ **_:_**


kg.

kg.

kg.

kg.

kg.


5509 11 00

5509 12 00

5509 21 00

5509 22 00

5509 31 00



**_-_**

**--**

**--**

**_-_**

**--**

**--**

**_-_**

**--**


5%

5%

5%

5%

5%









5509 32 00 **--**

**_-_**


kg. 5% 

-----

**SECTION-XI** **CHAPTER-55**

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

5509 41 **_--_** _Single yarn_ **_:_**

5509 41 10 **---** Polypropylene spun yarn kg. 5% 
5509 41 20 **---** Polyvinyl acetate spun yarn kg. 5% 
5509 41 30 **---** Polyvinyl chloride spun yarn kg. 5% 
5509 41 90 **---** Other kg. 5% 
5509 42 **_--_** _Multiple (folded) or cabled yarn_ **_:_**

5509 42 10 **---** Polypropylene spun yarn kg. 5% 





5509 42 20
5509 42 30


**---**
**---**


5%
5%


Polyvinyl acetate (PVA) spun yarn
Polyvinyl chloride (PVC) spun yarn


kg.
kg.


5509 42 90 **---** Other kg. 5% 

_Other yarn, of polyester staple_
_fibres_ **_:_**
Mixed mainly or solely with

artificial staple fibres
Mixed mainly or solely with

wool or fine animal hair
Mixed mainly or solely with

cotton
Other

_Other yarn, of acrylic or_
_modacrylic staple fibres :_
Mixed mainly or solely with

wool or fine animal hair
Mixed mainly or solely with

cotton
Other

_Other yarn_ **_:_**
Mixed mainly or solely with

wool or fine animal hair
Mixed mainly or solely with

cotton
_Other:_
Yarn made of 100% inherent FR
synthetic fibre
Other















5509 51 00

5509 52 00

5509 53 00

5509 59 00

5509 61 00

5509 62 00

5509 69 00

5509 91 00

5509 92 00

5509 99
5509 99 10

5509 99 90



**_-_**

**--**

**--**

**--**

**--**

**_-_**

**--**

**--**

**--**

**_-_**

**--**

**--**

**--**

**---**

**---**


kg.

kg.

kg.

kg.

kg.

kg.

kg.

kg.

kg.

kg.

kg.


5%

5%

5%

5%

5%

5%

5%

5%

5%

5%

5%


**5510** **YARN** **(OTHER** **THAN** **SEWING**

**THREAD)** **OF** **ARTIFICIAL** **STAPLE**

**FIBRES,** **NOT PUT UP FOR RETAIL SALE**

**_-_** _Containing 85% or more by weight_

_of artificial staple fibres:_

5510 11 **_--_** _Single yarn_ **_:_**

5510 11 10 **---** Viscose rayon spun yarn kg. 20% 
5510 11 20 **---** Acetate rayon spun yarn kg. 20% 

-----

**SECTION-XI** **CHAPTER-55**

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

5510 11 90 **---** Other kg. 5% 
5510 12 **_--_** _Multiple (folded) or cabled_

_yarn:_

5510 12 10 **---** Viscose rayon spun yarn kg. 5% 
5510 12 20 **---** Acetate rayon spun yarn kg. 5% 
5510 12 90 **---** Other kg. 5% 
5510 20 **_-_** _Other yarn, mixed_ _mainly or_

_solely with wool or fine animal_

_hair_ **_:_**

5510 20 10 **---** Viscose rayon spun yarn kg. 5% 
5510 20 20 **---** Acetate rayon spun yarn kg. 5% 
5510 20 90 **---** Other kg. 5% 
5510 30 **_-_** _Other_ _yarn, mixed mainly or_

_solely with cotton_ **_:_**

5510 30 10 **---** Viscose rayon spun yarn kg. 5% 
5510 30 20 **---** Acetate rayon spun yarn kg. 5% 
5510 30 90 **---** Other kg. 5% 
5510 90 **_-_** _Other yarn_ **_:_**

5510 90 10 **---** Viscose rayon spun yarn kg. 5% 
5510 90 20 **---** Acetate rayon spun yarn kg. 5% 
5510 90 30 **---** Yarn made of 100% inherent FR kg. 5% 
artificial fibre

5510 90 90 **---** Other kg. 5% 
**5511** **YARN** **(OTHER** **THAN** **SEWING**

**THREAD)** **OF MAN-MADE STAPLE**

**FIBRES,** **PUT UP FOR RETAIL SALE**

5511 10 00 **-** Of synthetic staple fibres, kg. 10% 
containing 85% or more by

weight of such fibres

5511 20 00 **-** Of synthetic staple fibres, kg. 10% 
containing less than 85% by
weight of such fibres

5511 30 **_-_** _Of artificial staple fibres_ **_:_**

5511 30 10 **---** Containing more than 85% by kg. 10% 
weight of staple fibre

5511 30 90 **---** Other kg. 10% 
**5512** **WOVEN FABRICS OF SYNTHETIC**
**STAPLE FIBRES, CONTAINING 85%**
**OR** **MORE** **BY** **WEIGHT** **OF**

**SYNTHETIC STAPLE FIBRES**



**_-_** _[Containing ]_ 85% or _more_ _by_

_weight of polyester staple fibres:_


-----

**SECTION-XI** **CHAPTER-55**

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

5512 11 **_--_** _Unbleached or bleached_ **_:_**

5512 11 10 **---** Unbleached m[2 ] 20% 
5512 11 20 **---** Bleached m[2 ] 20% 
5512 19 **--** _Other_ _:_

5512 19 10 **---** Dyed m[2 ] 20% or Rs.25 per sq. 
metre, whichever is higher

5512 19 20 **---** Printed m[2 ] 20% or Rs.25 per sq. 
metre, whichever is higher

5512 19 90 **---** Other m[2 ] 20% or Rs.25 per sq. 
metre, whichever is higher

**_-_** _Containing_ 85% _or more_ _by_

_weight of acrylic or modacrylic_
_staple fibres:_

5512 21 **_--_** _Unbleached or bleached_ **_:_**

5512 21 10 **---** Unbleached m[2 ] 20% 
5512 21 20 **---** Bleached m[2 ] 20% 
5512 29 **--** _Other_ _:_

5512 29 10 **---** Dyed m[2 ] 20% or Rs.28 per sq. 
metre, whichever is higher

5512 29 20 **---** Printed m[2 ] 20% or Rs.28 per sq. 
metre, whichever is higher

5512 29 90 **---** Other m[2 ] 20% or Rs.28 per sq. 
metre, whichever is higher

**-** _Other :_

5512 91 **_--_** _Unbleached or_ _bleached_ **_:_**

5512 91 10 **---** Unbleached m[2 ] 20% 
5512 91 20 **---** Bleached m[2 ] 20% 
5512 99 **--** _Other_ _:_

5512 99 10 **---** Dyed m[2 ] 20% or Rs. 54 per kg., 
whichever is higher

5512 99 20 **---** Printed m[2 ] 20% or Rs. 54 per kg., 
whichever is higher

5512 99 90 **---** Other m[2 ] 20% or Rs. 54 per kg., 
whichever is higher

**5513** **WOVEN** **FABRICS** **OF** **SYNTHETIC**

**STAPLE FIBRES,** **CONTAINING** **LESS**

**THAN** **85%** **BY WEIGHT OF SUCH**

**FIBRES,** **MIXED MAINLY OR SOLELY**

**WITH COTTON,** **OF A WEIGHT NOT**

**EXCEEDING 170 G/M[2]**

**_-_** _Unbleached or bleached_ **_:_**


-----

**SECTION-XI** **CHAPTER-55**

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

5513 11 **_--_** _Of polyester staple fibres, plain_

_weave_ **_:_**

5513 11 10 **---** Unbleached m[2 ] 20% 
5513 11 20 **---** Bleached m[2 ] 20% 
5513 12 **_--_** 3-thread _or_ 4-thread _twill,_

_including cross twill, of polyester_
_staple fibres_ **_:_**

5513 12 10 **---** Unbleached m[2 ] 20% 
5513 12 20 **---** Bleached m[2 ] 20% 
5513 13 **_--_** _Other woven fabrics of polyester_


_staple fibres_ **_:_**

5513 13 10 **---** Unbleached m[2 ] 20% 
5513 13 20 **---** Bleached m[2 ] 20% 
5513 19 **_--_** _Other woven fabrics_ **_:_**

5513 19 10 **---** Unbleached m[2 ] 20% 
5513 19 20 **---** Bleached m[2 ] 20% 
**_-_** _Dyed_ **_:_**


5513 21 00 **--** Of polyester staple fibres,

plain weave

5513 23 00 **--** Other woven fabrics of

polyester staple fibres











5513 29 00 **--**

**-**


Other woven fabrics

_Of yarns of different colours_ **_:_**


m[2 ] 20% or Rs.107 per kg.,
whichever is higher

m[2 ] 20% or Rs. 125 per kg.
or Rs. 25 per sq mtr.,
whichever is highest

m[2 ] 20% or Rs.185 per kg.,
whichever is higher

m[2 ] 20% or Rs. 21 per sq.
metre whichever is higher

m[2 ] 20% or Rs. 125 per kg.
or Rs. 30 per sq mtr.,
whichever is highest

m[2 ] 20% or Rs.15 per sq.
metre, whichever is higher


5513 31 00 **--** Of polyester staple fibres,

plain weave

5513 39 00 **--** Other woven fabrics

**_-_** _Printed_ **_:_**

5513 41 00 **--** Of polyester staple fibres,

plain weave


5513 49 00 **--** Other woven fabrics m[2 ] 20% or Rs. 185 per kg.,
whichever is higher

**5514** **WOVEN FABRICS OF SYNTHETIC**

**STAPLE FIBRES, CONTAINING LESS**

**THAN** **85% BY WEIGHT OF SUCH**

**FIBRES, MIXED MAINLY OR SOLELY**

**WITH** **COTTON,** **OF** **A** **WEIGHT**

**EXCEEDING 170** **G/M[2]**


-----

**SECTION-XI** **CHAPTER-55**

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



**_-_** _Unbleached or bleached_ **_:_**

5514 11 **_--_** _Of polyester staple fibres, plain_

_weave_ **_:_**

5514 11 10 **---** Unbleached m[2 ] 20% 
5514 11 20 **---** Bleached m[2 ] 20% 
5514 12 **_--_** 3-thread or 4-thread twill,

_including cross twill, of_
_polyester staple fibres_ **_:_**

5514 12 10 **---** Unbleached m[2 ] 20% 
5514 12 20 **---** Bleached m[2 ] 20% 
5514 19 **--** _Other :_

5514 19 10 **---** Unbleached m[2 ] 20% 
5514 19 20 **---** Bleached m[2 ] 20% 
**_-_** _Dyed_ **_:_**

5514 21 00 **--** Of polyester staple fibres, m[2 ] 20% or Rs. 100 per kg. 
plain weave or Rs. 30 per sq metre,

whichever is highest

5514 22 00 **--** 3-thread or 4-thread twill, m[2 ] 20% or Rs. 100 per kg., 
including cross twill, of whichever is higher
polyester staple fibres

5514 23 00 **--** Other woven fabrics of m[2 ] 20% or Rs.114 per kg. 
polyester staple fibres whichever is higher

5514 29 00 **--** Other woven fabrics m[2 ] 20% or Rs.121 per kg. 
whichever is higher

5514 30 **_-_** _Of yarns of different colours_ **_:_**

5514 30 11 **----** Of polyester staple fibres, m[2 ] 20% or Rs. 45 per sq .

plain weave metre, whichever is higher

5514 30 12 **----** 3-thread or 4-thread twill, m[2 ] 20% or Rs. 26 per sq. 
including cross twill, of metre, whichever is higher
polyester staple fibres

5514 30 13 **----** Other woven fabrics of m[2 ] 20% or Rs. 180 per kg., 
polyester staple fibres whichever is higher

5514 30 19 **----** Other woven fabrics m[2 ] 20% or Rs.31 per sq. 
metre, whichever is higher

**_-_** _Printed_ **_:_**

5514 41 00 **--** Of polyester staple fibres, m[2 ] 20% or Rs.26 per sq. 
plain weave metre,whichever is higher

5514 42 00 **--** 3-thread or 4-thread twill, m[2 ] 20% or Rs. 140 per kg., 
including cross twill, of whichever is higher

polyester staple fibres

5514 43 00 **--** Other woven fabrics of m[2 ] 20% or Rs. 31per sq. 
polyester staple fibres metre, whichever is higher


-----

**SECTION-XI** **CHAPTER-55**

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

5514 49 00 **--**
Other woven fabrics m[2 ] 20% or Rs.114 per kg.,           
whichever is higher


**5515**

5515 11

5515 11 10



**_-_**

**_--_**

**---**


5515 11 20 **---**

5515 11 30 **---**

5515 11 40 **---**

5515 11 90 **---**

5515 12 **_--_**


5515 12 10


**---**


**OTHER** **WOVEN** **FABRICS** **OF**

**SYNTHETIC STAPLE FIBRES**

_Of polyester staple fibres_ **_:_**
_Mixed mainly or solely with_

_viscos rayon staple fibres_ **_:_**
Unbleached m[2 ] 20% or Rs.40 per sq. 
metre, whichever is higher

Bleached m[2 ] 20% or Rs.40 per sq. 
metre, whichever is higher

Dyed m[2 ] 20% or Rs.40 per sq. 
metre, whichever is higher

Printed m[2 ] 20% or Rs.40 per sq. 
metre, whichever is higher

Other m[2 ] 20% or Rs.40 per sq. 
metre, whichever is higher

_Mixed mainly or solely with_

_man-made filaments_ **_:_**
Unbleached m[2 ] 20% or Rs. 95 per kg., 

whichever is higher

5515 12 20 **---** Bleached m[2 ] 20% or Rs. 95 per kg., 
whichever is higher

5515 12 30 **---** Dyed m[2 ] 20% or Rs. 95 per kg., 
whichever is higher

5515 12 40 **---** Printed m[2 ] 20% or Rs. 95 per kg., 
whichever is higher

5515 12 90 **---** Other m[2 ] 20% or Rs. 95 per kg., 
whichever is higher

5515 13 **_--_** _Mixed mainly or solely with_

_wool or fine animal hair_ **_:_**

5515 13 10 **---** Unbleached m[2 ] 20% or Rs.75 per sq. 
metre., whicheveris higher

5515 13 20 **---** Bleached m[2 ] 20% or Rs.75 per sq. 
metre., whicheveris higher

5515 13 30 **---** Dyed m[2 ] 20% or Rs.75 per sq. 
metre., whicheveris higher

5515 13 40 **---** [Printed ] m[2 ] 20% or Rs.75 per sq. 
metre., whicheveris higher

5515 13 90 **---** [Other ] m[2 ] 20% or Rs.75 per sq. 
metre., whicheveris higher

5515 19 -- _Other:_

5515 19 10 **---** Unbleached m[2 ] 20% or Rs.45 per sq. 

-----

**SECTION-XI** **CHAPTER-55**

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

metre., whichever is higher


5515 19 20 **---** Bleached

5515 19 30 **---** Dyed

5515 19 40 **---** Printed

5515 19 90 **---** Other


m[2 ] 20% or Rs.45 per sq. 
metre., whicheveris higher

m[2 ] 20% or Rs.45 per sq. 
metre., whicheveris higher

m[2 ] 20% or Rs.45 per sq. 
metre., whicheveris higher

m[2 ] 20% or Rs.45 per sq. 
metre., whicheveris higher


m[2]

m[2 ]

m[2 ]

m[2 ]

m[2 ]

m[2 ]

m[2 ]

m[2 ]

m[2 ]

m[2 ]

m[2 ]

m[2 ]

m[2 ]

m[2 ]


20% or Rs.55 per sq. 
metre.,whicheveris higher

20% or Rs.55 per sq. 
metre., whichever is higher

20% or Rs.55 per sq. 
metre., whichever is higher

20% or Rs.55 per sq. 
metre., whichever is higher

10% or Rs.140 per kg., 
whichever is higher
10% or Rs.140 per kg., 
whichever is higher
20% or Rs.140 per kg., 
whichever is higher
10% or Rs.140 per kg., 
whichever is higher
20% or Rs.140 per kg., 
whichever is higher

10% or Rs.30 per sq. 
metre, whichever is higher

10% or Rs.30 per sq. 
metre, whichever is higher

20% or Rs.30 per sq. 
metre, whichever is higher

20% or Rs.30 per sq. 

_Of acrylic or modacrylic staple_
_fibres_ **_:_**
_Mixed mainly or solely with_

_man-made filaments_ **_:_**
Unbleached

Bleached


5515 21

5515 21 10

5515 21 20



**_-_**

**_--_**

**---**

**---**


20% or Rs.55 per sq.
metre., whicheveris higher





5515 21 30 **---** Dyed

5515 21 40 **---** Printed

5515 21 90 **---** Other

5515 22 **_--_** _Mixed mainly or solely with_


5515 22 10


**---**


_wool or fine animal hair_ **_:_**
Unbleached


5515 22 20 **---** Bleached

5515 22 30 **---** Dyed

5515 22 40 **---** Printed

5515 22 90 **---** Other

5515 29 **--** _Other :_

5515 29 10 **---** Unbleached

5515 29 20 **---** Bleached

5515 29 30 **---** Dyed

5515 29 40 **---** Printed


-----

**SECTION-XI** **CHAPTER-55**

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

metre, whichever is higher

5515 29 90 **---** Other m[2 ] 20% or Rs.30 per sq. 
metre, whichever is higher

**_-_** _Other woven fabrics_ **_:_**

5515 91 **_--_** _Mixed mainly or solely with_

_man-made filaments_ **_:_**

5515 91 10 **---** Unbleached m[2] 20% or Rs.40 per sq. 
metre, whichever is higher

5515 91 20 **---** Bleached m[2] 20% or Rs.40 per sq. 
metre, whichever is higher

5515 91 30 **---** Dyed m[2] 20% or Rs.40 per sq. 
metre, whichever is higher

5515 91 40 **---** Printed m[2] 20% or Rs.40 per sq. 
metre, whichever is higher

5515 91 90 **---** Other m[2] 20% or Rs.40 per sq. 
metre, whichever is higher

5515 99 **--** _Other_ _:_

5515 99 10 **---** Unbleached m[2] 20% or Rs.35 per sq. 
metre, whichever is higher

5515 99 20 **---** Bleached m[2] 20% or Rs.35 per sq. 
metre, whichever is higher

5515 99 30 **---** Dyed m[2] 20% or Rs.35 per sq. 
metre, whichever is higher

5515 99 40 **---** Printed m[2] 20% or Rs.35 per sq. 
metre, whichever is higher

5515 99 50 --- Fabrics made of 100% inherent FR m[2] 20% or Rs.35 per sq. metre, 
synthetic fibre whichever is higher

5515 99 90 **---** Other m[2] 20% or Rs.35 per sq. 
metre, whichever is higher

**5516** **WOVEN FABRICS OF** **ARTIFICIAL**

**STAPLE FIBRES**

**_-_** _Containing 85% or more by weight_

_of artificial staple fibres:_

5516 11 **_--_** _Unbleached or bleached_ **_:_**

5516 11 10 **---** Unbleached m[2] 20% 
5516 11 20 **---** Bleached m[2] 20% 
5516 12 00 **--** Dyed m[2] 20% or Rs.35 per sq. 
metre, whichever is higher

5516 13 00 **--** Of yarns of different colours m[2 ] 20% or Rs.40 per sq. 
metre, whichever is higher

5516 14 **_-- Printed_** **_:_**

5516 14 10 **---** Spun rayon printed shantung m[2] 20% or Rs.12 per sq. 
metre, whichever is higher

5516 14 20 **---** Spun rayon printed linen m[2] 20% or Rs.12 per sq. metre, 
which ever is higher


-----

**SECTION-XI** **CHAPTER-55**

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


5516 14 90 **---** Other m[2 ] 20% or Rs.12 per sq. which
ever is higher

**_-_** _Containing less than_ 85% by

_weight of artificial staple fibres,_
_mixed mainly or solely with_
_man-made filaments_ **_:_**

**_--_** _Unbleached or bleached_ **_:_**

5516 21





5516 21 10 **---** Unbleached m[2 ] 20% 
5516 21 20 **---** Bleached m[2 ] 20% 
5516 22 00 **_--_** Dyed m 20% or Rs.150 per kg., which _-_
ever is higher

5516 23 00 **--** Of yarns of different colours m[2 ] 20% or Rs.150 per kg., which ever is higher

5516 24 00 **--** Printed m[2 ] 20% or Rs.12 per sq. metre, which ever is higher

**_-_** _Containing less than_ 85% by

_weight of artificial staple fibres,_
_mixed mainly or solely with_
_wool or fine animal hair_ **_:_**

**_--_** _Unbleached or bleached_ **_:_**

5516 31

5516 31 10 **---** Unbleached m[2 ] 20% 
5516 31 20 **---** Bleached m[2 ] 10% 
5516 32 00 **--** Dyed m[2 ] 20% 
5516 33 00 **--** Of yarns of different colours m[2 ] 20% 
5516 34 00 **--** Printed m[2 ] 20% 
**_-_** _Containing less than_ 85% by

_weight of artificial staple fibres,_

_mixed mainly or solely with_

_cotton:_

5516 41 **_--_** _Unbleached or bleached_ **_:_**

5516 41 10 **---** Unbleached m[2 ] 20% 
5516 41 20 **---** Bleached m[2 ] 20% 
5516 42 00 **--** Dyed m[2 ] 20% 
5516 43 00 **--** Of yarns of different colours m[2 ] 20% or Rs.12 per sq. metre, which ever is higher

5516 44 00 **--** Printed m[2] 20% or Rs.12 per sq. which ever is higher

**-** _Other :_

5516 91 **_--_** _Unbleached or bleached_ **_:_**

5516 91 10 **---** Unbleached m[2 ] 20% 
5516 91 20 **---** Bleached m[2 ] 20% 
5516 92 00 **--** Dyed m[2 ] 20% 
5516 93 00 **--** Of yarns of different colours m[2 ] 20% or Rs.21 per sq. 
metre, whichever is higher


-----

**SECTION-XI** **CHAPTER-55**

5516 94 00 **--** Printed m[2 ] 20% or Rs.40 per sq. 
metre, whichever is higher


-----

**SECTION-XI** **CHAPTER-56**

**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 (e.g., 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);

(e) metal foil on a backing of felt or nonwovens (generally Section XIV or XV).;

(f) Sanitary towels (pads) and tampons, napkins and napkin liners and similar articles of

heading 9619.

2. The term ―felt‖ includes needleloom felt and fabrics consisting of a web of textile fibres

the cohesion of which has been enhanced by a stitch-bonding process using fibres 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).


-----

**SECTION-XI** **CHAPTER-56**

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.

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**
**Areas**

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

**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 :

5601 21 10 **---** Absorbent cotton wool kg. 10% 
5601 21 90 **---** Other kg. 10% 
5601 22 00 **--** Of man-made fibres kg. 10% 
5601 29 00 **--** Other kg. 10% 
5601 30 00 - Textile flock and dust and mill neps kg. 20% 
**5602** **FELT,** **WHETHER** **OR** **NOT** **IMPREGNATED,** **COATED,**

**COVERED OR LAMINATED**

5602 10 00 - [Needleloom felt and stitch-bonded] [fibre fabrics ] kg. 10% 
              - _Other felt, not impregnated,_ _coated,_ _covered_

_or laminated :_

5602 21 00 **--** Of wool or fine animal hair kg. 10% 
5602 29 **--** _Of other_ _textile_ _materials_ _:_

5602 29 10 **---** For machines other than cotton machinery kg. 10% 
5602 29 20 **---** Of jute (including blended or union jute), kg. 10% 
other than for machinery

5602 29 90 **---** Other kg. 10% 
5602 90 - Other

5602 90 10 **---** Of Rubberised coir, needled felt kg. 10% 
5602 90 90 **---** Other kg. 10% 
**5603** **NONWOVENS,** **WHETHER** **OR** **NOT** **IMPREGNATED,**

**COATED,** **COVERED OR LAMINATED**

              - _Of man-made filaments :_

5603 11 **--** _Weighing not more than 25 g/m[2]:_

5603 11 10 **---** Crop covers, conforming to IS 16718 kg. 20% 
5603 11 90 **---** Other kg. 20% 
5603 12 00 **--** Weighing more than 25 g/m[2 ] but not more kg. 20% 

-----

**SECTION-XI** **CHAPTER-56**

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


kg.

kg.


5603 13 00

5603 14 00


10%

20%






**--**


than 70 g/m[2]
Weighing more than 70 g/m[2]


but not more than 150 g/m[2 ]

5603 14 00 **--** Weighing more than 150 g/m[2] kg. 20% 
             - _Other_ _:_

5603 91 00 **--** Weighing not more than 25 g/m[2] kg. 10% 
5603 92 00 **--** Weighing more than 25 g/m[2] kg. 20% 
but not more than 70 g/m[2 ]

5603 93 **--** _Weighing more than 70 g/m[2 ]_

_but not more than 150 g/m[2]_

5603 93 10 **---** Mulch Mats, conforming to IS 17355 kg. 10% 5603 93 90 **---** Other kg. 10% 
5603 94 **--** _Weighing more than 150 g/m[2]:_

5603 94 10 **---** Non-woven Geotextile and articles thereof, kg. 20% 
Conforming to IS 16391, IS 16392

5603 94 20 **---** Mulch Mats, conforming to IS 17355 kg. 20% 
5603 94 90 **---** Other kg. 20% 
**5604** **RUBBER THREAD AND CORD, TEXTILE COVERED;**

**TEXTILE YARN, AND STRIP AND THE LIKE OF**

**HEADING 5404** **OR 5405,** **IMPREGNATED, COATED,**

**COVERED** **OR** **SHEATHED** **WITH** **RUBBER** **OR**
**PLASTICS**

5604 10 00 - Rubber thread and cord, textile covered kg. 10% 
5604 90 00 - Other kg. 10% 
**5605** **METALLISED YARN, WHETHER OR NOT GIMPED,**

**BEING TEXTILE YARN, OR STRIP OR THE LIKE OF**

**HEADING** **5404** **OR** **5405,** **COMBINED WITHMETAL**

**IN** **THE** **FORM** **OF** **THREAD,** **STRIP** **OR** **POWDER** **OR**
**COVERED WITH METAL**

5605 00 - _Metallised 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 thread kg. 10% 

5603 93

5603 93 10
5603 93 90


**--**

**---**
**---**


combined with textile thread

5605 00 20 **---** Imitation zari thread kg. 10% 
5605 00 90 **---** Other kg. 10% 

5605 00 20


**---**


**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**

**CHENILLE YARN);** **LOOP WALE-YARN**

5606 00 - _[Gimped yarn, and strip and the like of heading ]_

_5404 or 5405, gimped (other than those of_
_h_ _di_ _5605_ _d_ _i_ _d h_ _h i_ _)_


-----

**SECTION-XI** **CHAPTER-56**

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

5606 00 10 **---** Trimmings, of cotton kg. 10% 
5606 00 20 **---** Trimmings, of man-made fibres kg. 10% 
5606 00 30 **---** Trimmings, of zari kg. 10% 
5606 00 90 --- Other kg. 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**

              - _Of sisal or other textile_ _fibres of the genus_

_Agave :_

5607 21 00 **--** Binder or baler twine kg. 10% 
5607 29 00 **--** Other kg. 10% 
              - _Of polyethylene or polypropylene:_

5607 41 00 **--** Binder or baler twine kg. 10% 
5607 49 00 **--** Other kg. 10% 
5607 50 - _Of_ _other_ _synthetic_ _fibres_ _:_

5607 50 10 **---** Nylon fish net twine kg. 10% 
5607 50 20 **---** Nylon tyre cord kg. 10% 
5607 50 30 **---** Viscose tyre cord kg. 10% 
5607 50 40 **---** Nylon rope kg. 10% 
5607 50 90 **---** Other kg. 10% 
5607 90 - _Other :_


5607 90 10
5607 90 20


**---**
**---**


10%
10%






Coir, cordage and ropes, other than of cotton
Cordage, cable, ropes and twine, of cotton


kg.
kg.


5607 90 90 **---** Other kg. 10% 
**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 nets of nylon kg. 10% 
5608 11 90 **---** Other kg. 10% 
5608 19 00 **--** Other kg. 10% 
5608 90 - _Other :_

5608 90 10 **---** Of cotton kg. 10% 
5608 90 20 **---** Of jute kg. 10% 
5608 90 90 **---** Other kg. 10% 
**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. 10% 
5609 00 20 **---** Articles made up of cotton yarn kg. 10% 
5609 00 30 **---** Articles made up of jute kg. 10% 

-----

**SECTION-XI** **CHAPTER-57**

**CHAPTER** **57**

**_Carpets and 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**

**Standard** **Prefer-**
**ential**
**Areas**

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

**5701** **CARPETS** **AND OTHER TEXTILE FLOOR** **COVERINGS,**

**KNOTTED, WHETHER** **OR NOT MADE UP**

5701 10 - _Of wool or fine animal hair:_

5701 10 10 --- Hand-made m[2 ] [20% ] 
5701 10 90 --- Other m[2 ] [20% ] 
5701 90 - _Of other textile materials:_

--- _Of cotton:_

5701 90 11 ---- Hand-made m[2 ] [20% ] 
5701 90 19 ---- Other m[2 ] [20% ] 
5701 90 20 --- Of coir including geo textile m[2 ] 20% 
--- _Of silk:_

5701 90 31 ---- Hand-made m[2 ] [20% ] 
5701 90 39 ---- Other m[2 ] [20% ] 
5701 90 90 --- Other m[2 ] [20% ] 

**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**

5702 10 00 **-** ―Kelem‖, ―Schumacks‖, ―Karamanie‖ m[2 ] 20% and similar hand-woven rugs

5702 20 **-** _Floor coverings of coconut fibres (coir):_

5702 20 10 **---** Coir matting, woven m[2 ] [20% ] 
5702 20 20 **---** Coir carpets and other rugs m[2 ] [20% ] 
5702 20 90 **---** Other m[2 ] [20% ] 

-----

**SECTION-XI** **CHAPTER-57**

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

**-** _Other, of pile construction,_ _not made up:_

5702 31 **--** _Of wool or fine animal hair :_

5702 31 10 **---** Carpets m[2] 20% 
5702 31 20 **---** Druggets m[2] 20% 
5702 31 30 **---** Mats and matting m[2 ] 20% 
5702 31 40 **---** Carpeting, floor rugs and the like m[2 ] 20% 
5702 31 90 **---** Other m[2 ] 20% 
5702 32 **--** _Of_ _man-made_ _textile_ _material :_

5702 32 10 **---** Carpets, carpeting and rugs and

the like m[2] 20% or Rs.105 per sq.              
metre, whichever
is higher

5702 32 20 **---** Mats and matting m[2] 20% or Rs.105 per sq. 
metre, whichever
is higher

5702 32 90 **---** Other m[2] 20% or Rs.105 per sq. 
metre, whichever
is higher

5702 39 **--** _Of other_ _textile_ _materials:_

5702 39 10 **---** Carpets and other floor coverings m[2 ] 20% 
other than durries of cotton

5702 39 20 **---** Carpets and other floor coverings, of silk m[2 ] 20% 5702 39 90 **---** Other m[2 ] 20%                  
**-** _Other,_ _of_ _pile construction, made up_ _:_

5702 41 **--** _Of wool or fine animal hair :_

5702 41 10 **---** Carpets m[2 ] 20% 
5702 41 20 **---** Druggets m[2 ] 20% 
5702 41 30 **---** Mats and matting m[2 ] 20% 
5702 41 90 **---** Other m[2 ] 20% 
5702 42 **--** _Of man made textile_ _materials :_

5702 42 10 **---** Carpets, carpeting and rugs m[2] 20% or Rs. 80 per sq. 
metre, whichever
is higher

5702 42 20 **---** Mats and mattings m[2] 20% or Rs. 80 per sq. 
metre, whichever
is higher

5702 42 30 **---** Carpets, rugs and mats of Handloom m[2] 20%or Rs. 80 per sq. 
metre, whichever
is higher

5702 42 90 **---** Other m[2] 20% or Rs. 80 per sq. 
metre, whichever
is higher

5702 49 **--** _Of other_ _textile_ _materials_ _:_


-----

**SECTION-XI** **CHAPTER-57**

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

5702 49 10 **---** Carpets and other floor coverings other m[2] 20% 
5702 49 20 --- Carpets and other floor coverings, of silk m[2] 20% 
5702 49 90 --- Other m[2] 20% 

5702 50 _- Other, not of pile construction,_ m[2]

_not made up:_


20% _-_


Of man-made textile materials:
Carpets, Carpeting and rugs m[2]

Mats and matting m[2]

Other m[2]


20% or Rs. 105 per sq.
metre, whichever
is higher
20% or Rs. 105 per sq.

metre, whicheveris
higher
20% or Rs. 105 per sq.

metre, whichever
is higher


5702 50 21

5702 50 22

5702 50 29


--
---
---
---






5702 50 31 ---- Carpets and other floor coverings, m[2] 20% 

20%


5702 50 32


---

of cotton other than durries
Carpets and other floor m[2]





5702 50 33 ---- Place mat and other similar goods m[2] 20% 
5702 50 39 ---- Other m[2 ] 20% 
**-** _Other, not of pile_ _construction,_ _made up:_

5702 91 **--** _Of wool or fine animal hair :_
5702 91 10 **---** Carpets m[2] 20% 
5702 91 20 **---** Druggets m[2] 10% 
5702 91 30 **---** Mats and matting m[2] 20% 
5702 91 90 **---** Other m[2] 20% 
5702 92 10 **---** Carpets, carpeting and rugs m[2] 20% or Rs.110 per sq. 
metre, whichever

is higher

5702 92 20 **---** Mats and mattings m[2] 20% or Rs.110 per sq. 
metre, whichever
is higher

5702 92 90 **---** Other m[2] 20% or Rs.110 per sq. 
metre, whichever
is higher

5702 99 **--** _Of_ _other_ _textile_ _materials_ _:_

5702 99 10 **---** Carpets and other floor coverings,

of cotton m[2] 20%            
other than durries

5702 99 20 **---** Carpets and other floor coverings, m[2 ] [20% ] 
of silk


-----

**SECTION-XI** **CHAPTER-57**

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

5702 99 90 **---** Other m[2 ] 20% 
5703 **CARPETS** **AND OTHER** **TEXTILE FLOOR**

**COVERINGS,** **(INCLUDING TURF), TUFTED,**
**WHETHER OR NOT MADE UP**

5703 10 **-** _Of wool or fine animal hair :_

5703 10 10 **---** Carpets m[2 ] [20% ] 
5703 10 20 **---** Mats and matting m[2 ] [20% ] 
5703 10 90 **---** Other m[2 ] [20% ] 
**-** _Of_ _nylon_ _or other_ _polyamides_ _:_

5703 21 00 **--** Turf m[2 ] 20% or Rs.70 per sq. 
metre, whichever
is higher

5703 29 **--** _Other_

5703 29 10 **---** Carpets, carpeting and rugs m[2 ] 20% or Rs.70 per sq. 
metre,whichever is

higher

5703 29 20 **---** 100% polyamide tufted velour, cut pile m[2 ] 20% or Rs.70 per sq. 
or loop pile carpet mats with jute, metre, whichever

rubber latex or PU foam backing is higher

5703 29 90 **---** Other m[2 ] 20% or Rs.70 per sq. 
metre, whichever
is higher

**-** _Of other_ _man-made_ _textile_ _materials:_

5703 31 00 **--** Turf m[2] 20% or Rs.55 per sq. 
metre, whichever
is higher

5703 39 **--** _Other:_ 
5703 39 10 **---** Carpets, carpeting and rugs m[2] 20% or Rs.55 per sq.

metre, whichever

is higher

5703 39 20 **---** 100% polypropylene carpet mats m[2] 20% or Rs.55 per sq. 
with jute, rubber, latex or PU foam metre, whichever
backing is higher

5703 39 90 **---** Other m[2] 20% or Rs.55 per sq. 
metre, whicheveris
higher

5703 90 **-** _Of other textile_ _materials:_

5703 90 10 **---** Carpets and other floor coverings, m[2 ]

20%                               
of cotton, other than durries

5703 90 20 **---** Carpets and floor coverings of Coir m[2 ] 20% 
5703 90 90 **---** Other m[2] 20% 
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 m[2 ] 20% 
area of 0.3 m[2]


-----

**SECTION-XI** **CHAPTER-57**

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

5704 20 **-** _Tiles, having a maximum surface area_

_exceeding 0.3 m[2 ]_ _but not exceeding 1m:[2]_

5704 20 10 **---** Cotton m[2 ] [20% ] 
5704 20 20 **---** Woollen, other than artware m[2 ] [10% ] 
5704 20 90 **---** Other m[2 ] [20% ] 
5704 90 **-** _Other :_

5704 90 10 **---** Cotton m[2 ] [20% or Rs.35 per sq. ] 
metre, whichever

is higher


5704 90 20 **---** woollen, other than artware m[2 ] [20% or Rs.35 per sq. ] 
metre, whichever

is higher

5704 90 90 **---** Other m[2 ] [20% or Rs.35 per sq. ] 
metre, whichever
is higher

**5705** **OTHER** **CARPETS** **AND** **OTHER** **TEXTILE** **FLOOR**

**COVERINGS,** **WHETHER** **OR NOT** **MADE** **UP**

5705 00 - Other carpets and other textile floor

coverings, _whether_ _or not_ _made_ _up:_

**---** _Carpets_ _:_

5705 00 11 **----** Of silk m[2 ] 20% 
5705 00 19 **----** Other m[2 ] 20% 
--- _Durries :_

5705 00 21 **---- Durries cotton** m 2 20% 
5705 00 22 **----** Durries of man-made fibres m 2 20% 
5705 00 23 **----** Durries of wool m 2 20% 
5705 00 24 **----** Cotton Durries of handloom (including m 2 20% 
Chindi Durries, Cotton Chenille Durries,

Rag Rug Durrie, Printed Durries,

Druggets)

5705 00 29 **----** Other m 2 20% 
**---** _Of jute :_

5705 00 31 **----** Of blended jute m 2 20% 
5705 00 32 **----** Of coir jute m 2 20% 
5705 00 39 **----** Other m 2 20% 
**---** _Carpets, carpeting, rugs, mats and_

_mattings:_

5705 00 41 **----** knitted m 2 20% 
5705 00 42 **----** Mats and mattings including Bath Mats, [20% ] 
m[2]

where cotton predominates by weight,
of Handloom, Cotton Rugs of Handloom

5705 00 49 **----** Other m [2 ] [20% ] 
5705 00 90 **---** Other m [2 ] 20% 

-----

**SECTION-XI** **CHAPTER-58**

**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 ornamental 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 includes articles made of metal thread

and of a kind used in apparel, as furnishing fabrics or for similar purposes.

**Supplementary note:**
1. (a) For the purpose of this chapter, ―Lucknow Chikan craft‖ refers to a type of embroidery defined and
recognized by the Geographical Indication (GI) Registry against the GI no. 119 under the Geographical
Indication of Goods (Registration and Protection) Act, 1999.

(b) Produced/Manufactured by a person certified/recognized and mentioned as a user in the Geographical
Indication Registry against the said GI no. 119.

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**
**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 m[2 ] 10% or Rs.210 per sq.metre,  
whichever is higher

_Of cotton :_


-----

**SECTION-XI** **CHAPTER-58**

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

5801 22 **--** _Cut corduroy_ _:_

5801 22 10 **---** Solely of cotton m[2 ] 10% or Rs.70 per sq.metre, 
whichever is higher

5801 22 90 **---** Other m[2 ] 10% or Rs.70 per sq.metre, 
5801 23 00 **--** Other weft pile fabrics m[2 ] 10% or Rs.80 per sq.metre, 
5801 26 00 **--** Chenille fabrics m[2 ] 10% or Rs.180 per sq.metre, 
5801 27 -- _Warp pile fabrics :_

5801 27 10 --- _Warp pile fabrics,'epingle', (uncut)_ m2 10% or Rs. 135 per sq. metre 
whichever is higher

5801 27 20 --- _Warp pile fabrics, cut_ m2 10% or Rs.120 per sq.metre, 
whichever is higher

5801 27 90 --- Other m[2] 10% or Rs.135 per sq.metre, whichever is higher

**-** _Of man-made fibres :_

5801 31 00 **--** Uncut weft pile fabrics m2 20% or Rs.75 per sq.metre, 
whichever is higher

5801 32 00 **--** Cut corduroy m[2] 20% or Rs.180 per sq.metre, 
whichever is higher

5801 33 00 **--** Other weft pile fabrics m[2] 20% or Rs.150 per sq.metre, whichever is higher

5801 36 **--** _Chenille fabrics_ _:_

5801 36 10 **---** Carduroys m2 20% or Rs.130 per sq.metre, 
whichever is higher

5801 36 90 **---** Other m[2] 20% or Rs.130 per sq.metre, 
whichever is higher


5801 37 -- _Warp pile fabrics :_

5801 37 10 --- _Warp pile fabrics, uncut_ m[2] 20% or Rs. 140 per sq.
metre whichever is higher






5801 37 20 --- _Warp pile fabrics, cut_ m[2] 20% or Rs. 68 per sq. metre 
whichever is higher

5801 37 90 --- Other 20% or Rs. 140 per sq. metre 
m[2]

whichever is higher

5801 90 **--** _Of_ _other textile_ _materials :_

5801 90 10 **---** Pile fabrics and chenille fabrics m[2 ] 10% or Rs. 35 per sq. metre 
of silk containing more than whichever is higher
50% by weight of silk, but not

containing wool or hair

5801 90 90 **---** Pile fabrics and chenille fabrics m[2 ] 10% or Rs. 35 per sq. metre, 
whichever is higher

not elsewhere specified or
included


-----

**SECTION-XI** **CHAPTER-58**

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

**5802** **TERRY** **TOWELLING** **AND** **SIMILAR**

**WOVEN** **TERRY** **FABRICS,** **OTHER** **THAN**

**ARROW** **FABRICS** **OF** **HEADING** **5806**

**TUFTED** **TEXTILE FABRICS, OTHER THAN**

**PRODUCTS** **OF HEADING 5703**

5802 10 **-** _Terry towelling and similarwoven_


_terry fabrics,of cotton:_

5802 10 10 **---** Unbleached m[2 ] 10%

5802 10 20 **---** Bleached m[2] 10% or Rs. 60 per sq. metre,

whichever is higher





 



5802 10 30 **---** Piece dyed m[2] 10% or Rs. 60 per sq. metre,

whichever is higher                                
5802 10 40 **---** Yarn dyed m[2 ] 10% or Rs. 60 per sq. metre,

whichever is higher                                
5802 10 50 **---** Printed m[2] 10% or Rs. 60 per sq. metre,

whichever is higher                                
5802 10 60 **---** Of Handloom m[2 ] 10% or Rs. 60 per sq. metre, 
whichever is higher

5802 10 90 **---** Other m[2 ] 10% or Rs. 60 per sq. metre, 
whichever is higher

5802 20 00 **-** Terry towelling and similar m[2 ] 10% 
of other

woven terry fabrics,

textile materials

5802 30 00 **-** m[2] 10% or Rs. 150 per kg., 
Tufted textile fabrics

whichever is higher

**5803** **GAUZE,** **OTHER** **THAN** **N ARROWFABRICS**

**OF HEADING** **5806**

**---** _Of cotton :_

                                                                      
5803 00 11 **----** Unbleached m[2 ] 10%

5803 00 12 **----** Bleached m[2 ] 10% 
5803 00 13 **----** Piece dyed m[2 ] 10% 
5803 00 14 **----** Yarn dyed m[2 ] 10% 
5803 00 15 **----** Printed m[2 ] 10% 
5803 00 19 **----** m[2 ] 10% **---** _Of other textile[Other ]_ _mat erials :_


5803 00 91 **----** Of silk or silk waste m[2 ] 10% 
5803 00 92 **----** Of synthetic fiber m[2 ] 10% 
5803 00 93 **----** Of artificial fibre m[2 ] 10% 
5803 00 99 **----** Other m[2] 10% 

-----

**SECTION-XI** **CHAPTER-58**

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

**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 :_


5804 10 10

5804 10 90


**---**

**---**


kg.

kg.


10% or Rs. 200 per
whichever is higher
10% or Rs. 200 per


kg.,

kg.,






Of cotton

Other


whichever is higher

**-** _Mechanically_ _made lace :_

5804 21 00 **--** Of man-made fibres kg. 20% or Rs. 200 per kg., 
whichever is higher

5804 29 **--** _Of other textile materials :_


5804 29 10

5804 29 90

5804 30 00


**---**

**---**

**-**


kg.

kg.

kg.


10% or Rs. 200 per kg.,
whichever is higher
10% or Rs. 200 per kg.,

whichever is higher
10% or Rs. 200 per kg.,

whichever is higher







Of cotton

Other

Hand-made lace


**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**

5805 00 - _Hand-woven tapestries of the_

_type_ _gobelins,_ _flanders,_

_aubusson,_ _beauvais_ _and_ _the_

_like,_ _and_ _needle-worked_

_tapestries_ _(for example,_ _petit_

_point, cross stitch),_ _whether_ _or_

_not made up :_

5805 00 10 **---** Tapestries hand made or needle kg. 10% 
worked by hand, of cotton kg. 10%           
5805 00 20 **---** Tapestries of jute kg. 10% 
5805 00 90 **---** Other kg. 10% 

-----

**SECTION-XI** **CHAPTER-58**

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

**NARROW WOVEN FABRICS OTHER THAN**
**5806**
**GOODS OF HEADING** **5807; NARROW**
**FABRICS CONSISTING** **OF WARP**

**WITHOUT** **WEFT** **ASSEMBLED** **BY**

**MEANS OF AN ADHESIVE** **(BOLDUCS)**

5806 10 00 **-** Woven pile fabrics (including kg. 10% 
terry toweling and similar terry
fabrics) andchenille fabrics

5806 20 00 **-** Other woven fabrics, containing kg. 10% 
by weight 5% or more of

elastomeric yarnor rubber thread

**-** _Other woven fabrics :_

5806 31 **--** _Of cotton :_

5806 31 10 **---** Typewriter ribbon cloth kg. 10% 
5806 31 20 **---** Newar cotton kg. 10% 
5806 31 90 **---** Other kg. 10% 
5806 32 00 **--** Of man-made fibres kg. 20% 
5806 39 **--** _Of other textile_ _materials_ _:_

5806 39 10 **---** Goat hair puttis tape kg. 10% 
5806 39 20 **---** Jute webbing kg. 10% 
5806 39 30 **---** Other narrow fabrics of jute kg. 10% 
5806 39 90 **---** Other kg. 10% 

5806 40 00 **-** Fabrics consisting of warp

without weft assembled by
means of an adhesive (bolducs)


kg. 10% 

**5807** **LABELS, BADGES AND SIMILAR**

**ARTICLES OF TEXTILE MATERIALS,**

**IN THE PIECE, IN STRIPS OR CUT TO**

**SHAPE** **OR** **SIZE, NOT** **EMBROIDERED**

5807 10 **-** _Woven :_

5807 10 10 **---** Of cotton kg. 10% 
5807 10 20 **---** Of man-made fibre kg. 10% 
5807 10 90 **---** Other kg. 10% 
5807 90 **-** _Other :_

5807 90 10 **---** Felt or non-woven kg. 10% 
5807 90 90 **---** Other kg. 10% 
**5808** **BRAIDS IN THE PIECE; ORNAMENTAL**

**TRIMMINGS IN THE PIECE, WITHOUT**

**EMBROIDERY, OTHER THAN KNITTED**

**OR** **CROCHETED;** **TASSELS,** **POMPONS**

**AND SIMILAR ARTICLES**


-----

**SECTION-XI** **CHAPTER-58**

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

5808 10 **-** _Braids, in the piece :_

5808 10 10 **---** Of cotton kg. 10% 
5808 10 90 **---** Other kg. 10% 
5808 90 **-** _Other :_

5808 90 10 **---** Tapes, ornamental or cotton kg. 10% 
5808 90 20 **---** Hair band of narrow fabrics kg. 10% 
5808 90 30 **---** Other braids kg. 10% 

5808 90 40

5808 90 50

5808 90 60

5808 90 90


**---**

**---**

**---**

**---**


kg.

kg.

kg.

kg.

kg.


10%

10%

10%

10%

10%









Ribbons of rayon with
ornamental trimmings
Saree falls, borders (other

than zari), frings of cotton
Saree falls, borders (other

than zari), frings of man-made
fibre
Other


**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_ _:_

5809 00 10 **---** Zari border kg. 10% 
5809 00 90 **---** Other kg. 10% 
**5810** **EMBROIDERY** **IN** **THE** **PIECE,** **IN**

**STRIPS** **OR IN MOTIFS**

5810 10 00 **-** Embroidery without visible kg. 10% or Rs. 200 per kg., 
ground whic hever is higher

**-** _Other embroidery :_

5810 91 **--** _Of cotton:_
5810 91 10 **---** Embroidered with Lucknow kg. 10% 
Chikan Craft

5810 91 90 **---** Other kg. 10% 
5810 92 **--** _Of man-made_ _fibres_ _:_

5810 92 10 **---** Embroidered badges, motifs kg. 10% 
and the like

5810 92 20 **---** Embroidered with Lucknow

Chikan Craft

5810 92 90 **---** Other kg. 10% 

-----

**SECTION-XI** **CHAPTER-58**

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


5810 99
5810 99 10

5810 99 90


**--**

**---**

**---**


kg.

kg.


_Of other textile materials:_

Embroidered with Lucknow
Chikan Craft

Other


10% 
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:_

5811 00 10 **---** Kantha (multilayer stitched m[2] 10% 
textile fabrics in piece used
for bedding, mattress pads or
clothing)

5811 00 20 **---** Quilted wadding m[2 ] 10% 
5811 00 90 **---** Other m[2 ] 10% 

-----

**SECTION-XI** **CHAPTER-59**

**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 metre 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 15[o]C and 30[o]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 strip 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 5903, ―textile fabrics laminated with plastics‖ means products

made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which
are combined by any process that bonds the layers together, whether or not the sheets or film of plastics
are visible to the naked eye in the cross-section.

4. 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).

5. 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/m[2]; or

(ii) weighing more than 1,500 g/m[2 ] and containing more than 50% by weight of textile
i l


-----

**SECTION-XI** **CHAPTER-59**

(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.

6. Heading 5907 does not apply to:

(a) fabrics in which 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 (generally Section XIV or XV).

7. 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).

8. 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) filtering or 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;


-----

**SECTION-XI** **CHAPTER-59**

(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**

**Standard** **Prefer-**

**ential**

**Areas**

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

**5901** **TEXTILE** **FABRICS COATED WITH GUM** **OR**

**AMYLACEOUS SUBSTANCES, OF A KIND USED FORTHE**
**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 :_ 10%             
5901 10 10 **---** Of cotton m[2 ] 10% 
5901 10 20 **---** Prepared painting canvas m[2 ] 10% 
5901 10 90 **---** Other m[2 ]

5901 90 **-** _Other :_ 10% 
5901 90 10 **---** Tracing cloth of cotton m[2 ] 10% 
5901 90 20 **---** Varnished cambric fabrics (Empire fabrics) m[2 ]

tapes

10%                                    
5901 90 90 **---** Other m[2 ]

**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 m[2 ] 20% 
5902 10 90 **---** Other m[2 ] 20% 
5902 20 **-** _Of polyesters :_

5902 20 10 **---** Impregnated with rubber m[2 ] 20% 
5902 20 90 **---** Other m[2 ] 20% 
5902 90 **-** _Other :_

5902 90 10 **---** Impregnated with rubber m[2 ] 20% 
5902 90 90 **---** Other m[2 ] 20% 

-----

**SECTION-XI** **CHAPTER-59**

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


**5903** **TEXTILE** **FABRICS, IMPREGNATED, COATED, COVERED**

**OR LAMINATED WITH** **PLASTICS, OTHER THAN THOSE OF**
**HEADING 5902**

5903 10 **-** _With polyvinyl chloride_ :

5903 10 10 **_---_** _Imitation leather fabrics of cotton_ _m[2 ]_ 20% _-_

5903 10 90 **---** Other m[2 ] 20% 
5903 20 **-** _With polyurethane :_

5903 20 10 **---** Imitation leather fabrics, of cotton m[2 ] 20% 
5903 20 90 **---** Other m[2 ] 20% 
5903 90 **-** _Other:_

5903 90 10 **---** Of cotton m[2 ] 20% 
5903 90 20 **---** Polyethylene laminated jute fabrics m[2 ] 20% 
5903 90 90 **---** Other m[2 ] 20% 
**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

5904 90 **-** _Other :_

5904 90 10 **---** Floor coverings with jute base

5904 90 90 **---** Other

**5905** **TEXTILE** **WALL** **COVERINGS**

5905 00 - _Textile wall coverings :_


m[2 ]

m[2 ]
m[2 ]


10% 
10% 
10% 

5905 00 10 **---** Fixed on the backing of any material kg. 10% 
5905 00 90 **---** Other kg. 10% 
**5906** **RUBBERISED** **TEXTILE** **FABRICS,** **OTHER** **THAN**

**THOSE OF HEADING** **5902**

5906 10 00 **-** Adhesive tape of a width not exceeding kg. 10% 
20 cm

**-** _Other :_

5906 91 **--** _Knitted or crocheted :_

5906 91 10 **---** Of cotton kg. 10% 
5906 91 90 **---** Of other textile materials kg. 10% 
5906 99 **--** _Other :_

5906 99 10 **---** Insulating tape, electrical of cotton kg. 10% 
5906 99 20 **---** Rubberised cotton fabrics, other than kg. 10% 
knitted or crocheted

5906 99 90 **---** Other kg. 10% 

-----

**SECTION-XI** **CHAPTER-59**

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

**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 :_

**---** _Fabrics covered partially_ _or fully with_

_textile flocks, or with preparation containing_

_textile flocks :_

5907 00 11 **----** On the base fabrics of cotton m[2] 10% 
5907 00 12 **----** On the base fabrics of man-made textile m[2] 10% 
material

5907 00 19 **----** On base fabrics of other textile materials m[2] 10% 
**---** _Other :_

5907 00 91 **----** Cotton fabrics coated or impregnated with m[2] 10% 
oil or preparations with basis of drying oil

5907 00 92 **----** Other textile fabrics coated or impregnated m[2] 10% 
with oil or oil preparations

5907 00 93 **----** Jute fabrics otherwise impregnated or coated m[2] 10% 
5907 00 99 **----** Other m[2] 10% 
**5908** **TEXTILE** **WICKS,** **WOVEN,** **PLAITED** **OR** **KNITTED,**

**FOR LAMPS,** **STOVES,** **LIGHTERS,** **CANDLES OR**

**THE** **LIKE;** **INCANDESCENT GAS MANTLES AND**

**TUBULAR** **KNITTED GAS MANTLE** **FABRIC**

**THEREFOR,** **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 therefor, whether or not_

_impregnated :_

5908 00 10 **---** Wicks and gas mantle fabrics, of cotton kg. 10% 
5908 00 20 **---** Gas mantles of rayon kg. 10% 
5908 00 90 **---** Other kg. 10% 
**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% 

-----

**SECTION-XI** **CHAPTER-59**

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

5909 00 20 **---** Of man-made fibre kg. 10% 
5909 00 90 **---** Of other textile materials kg. 10% 
**5910** **TRANSMISSION** **OR CONVEYOR BELTS OR BELTING, OF**

**TEXTILE MATERIAL, WHETHER** **OR NOT IMPREGNATED,**

**COATED, COVERED OR LAMINATEDWITH PLASTICS, OR**

**REINFORCED** **WITH** **METAL** **OR OTHER** **MATERIAL**


5910 00

5910 00 10


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. 20% 
5910 00 20 **---** Rubberised cotton belting kg. 20% 
5910 00 30 **---** Other transmission, conveyer or elevator kg. 20% 
belts or belting of cotton

5910 00 40 **---** Hair belting kg. 20% 
5910 00 50 **---** Flax canvas ply belting kg. 20% 
5910 00 60 **---** Fibre belt conveyor kg. 20% 
5910 00 90 **---** Other kg. 20% 
**5911** **TEXTILE** **PRODUCTS** **AND** **ARTICLES,** **FOR** **TECHNICAL**

**USES,** **SPECIFIED** **IN** **NOTE** **8** **TO** **THIS** **CHAPTER**

5911 10 00 **-** Textile fabrics, felt and felt-lined woven kg. 10% 
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 not made up m 10% 
**-** _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) :_

5911 31 **--** _Weighing less than 650 g/m[2 ]_ _:_

5911 31 10 **---** Felt for cotton textile industries, woven kg. 10% 

5910 00 40


5911 31 20

5911 31 30

5911 31 40


**---**

**---**

**---**


kg.

kg.

kg.


10%

10%

10%







Woven textiles felt, whether or not
impregnated or coated, of a kind commonly
used in other machines
Cotton fabrics and articles used in

machinery and plant
Jute fabrics and articles used in machinery

or plant


-----

**SECTION-XI** **CHAPTER-59**

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

5911 31 50 **---** Textile fabrics of metalised yarn of a kind kg. 10% 
commonly used in paper making or other

machinery

5911 31 90 **---** Other kg. 10% 
5911 32 **--** _Weighing_ _650_ _g/m[2 ]_ _or_ _more:_

5911 32 10 **---** Felt for cotton textile industries, woven kg. 10% 
5911 32 20 **---** Woven textiles felt, whether or not kg. 10% 
impregnated or coated, of a kind commonly

used in other machines

5911 32 30 **---** Cotton fabrics and articles used in kg. 10% 
machinery and plant

5911 32 40 **---** Jute fabrics and articles used in machinery kg. 10% 
or plant

5911 32 50 **---** Textile fabrics of metalised yarn of a kind kg. 10% 
commonly used in paper making or other

machinery

5911 32 90 **---** Other kg. 10% 
5911 40 00 **-** Filtering or Straining cloth of a kind used in kg. 10% 
oil presses or the like, including that of human

hair

5911 90 **-** _Other :_

5911 90 10 **---** Paper maker‗s felt, woven kg. 10% 
5911 90 20 **---** Gaskets, washers, polishing discs and other kg. 10% 
machinery parts of textile articles

**---** _Knitted or wovenGeo-technical textile:_

5911 90 31 **----** Geogrid conforming to IS 17373 kg. 10% 5911 90 32 **----** Geotextile conforming to IS 16391, IS 16392 kg. 10% 5911 90 39 **----** Other kg. 10% 5911 90 40 **---** Mulch mats, conforming to IS 16202 kg. 10% 
5911 90 90 **---** Other kg. 10% 

-----

**SECTION-XI** **CHAPTER-60**

**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.

**Sub-heading Note:**

Sub-heading 6005 35 covers fabrics of polyethylene monofilament or of polyester multifilament,

weighing not less than 30 g/m[2 ] and not more than 55 g/m[2], having a mesh size of not less than 20 holes/
cm[2 ] and not more than 100 holes/cm[2], and impregnated or coated with alpha-cypermethrin (ISO),
chlorfenapyr (ISO), deltamethrin (INN, ISO), lambdacyhalothrin (ISO), permethrin (ISO) or pirimiphosmethyl (ISO).

**Supplementary Note:**

Tariff items 6001 91 00, 6001 92 00 and sub-heading 6001 99 includes cut-pile fabrics produced

through shearing of loops during or after the production of fabric.

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**
**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% 
6001 10 20 **---** Of man-made fibres kg. 10% 
6001 10 90 **---** Of other textile materials kg. 10% 
**-** _Looped pile fabrics :_

6001 21 00 **--** Of cotton kg. 10% 
6001 22 00 **--** Of man-made fibres kg. 20% 

-----

**SECTION-XI** **CHAPTER-60**

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

6001 29 00 **--** Of other textile materials kg. 10% 
**-** _Other :_

6001 91 00 **--** Of cotton kg. 10% 
6001 92 00 **--** Of man-made fibres kg. 20% 
6001 99 **--** _Of other_ _textile_ _materials_ _:_

6001 99 10 **---** Of wool or fine animal hair kg. 10% 
6001 99 90 **---** Other kg. 10% 
**6002** **KNITTED** **OR** **CROCHETED** **FABRICS** **OF** **A** **WIDTH**

**NOT EXCEEDING** **30** **CM,** **CONTAINING BY WEIGHT**

**5%** **OR MORE OF ELASTOMERIC YARN OR**

**RUBBER** **THREAD,** **OTHER** **THAN** **THOSE** **OF**

**HEADING** **6001**

6002 40 00 **-** Containing by weight 5% or more of kg. 10% 
elastomeric yarn but not containing rubber

thread

6002 90 00 **-** Other kg. 10% 
**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% 
6003 20 00 **-** Of cotton kg. 10% 
6003 30 00 **-** Of synthetic fibres kg. 20% 
6003 40 00 **-** Of artificial fibres kg. 20% 
6003 90 00 **-** Other kg. 10% 
**6004** **KNITTED** **OR** **CROCHETED** **FABRICS** **OF** **A** **WIDTH**

**EXCEEDING** **30** **CM,** **CONTAINING BY WEIGHT** **5%** **OR**

**MORE** **OF** **ELASTOMERIC** **YARN** **OR** **RUBBER** **THREAD,**

**OTHER THAN THOSE OF HEADING** **6001**

6004 10 00 **-** Containing by weight 5% or more of kg. 20% 
elastomeric yarn but not containing rubber

thread

6004 90 00 **-** Other kg. 20% 
**6005** **WARP** **KNIT** **FABRICS** **(INCLUDING** **THOSE** **MADE**

**ON** **GALLOON KNITTING MACHINES),** **OTHER** **THAN**

**THOSE OF HEADINGS** **6001** **TO** **6004**

**-** _Of cotton :_

6005 21 00 **--** Unbleached or bleached kg. 25% 

-----

**SECTION-XI** **CHAPTER-60**

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

6005 22 00 **--** Dyed kg. 25% 
6005 23 00 **--** Of yarns of different colours kg. 25% 
6005 24 00 **--** Printed kg. 25% 
**-** _Of synthetic_ _fibres_ _:_

6005 35 00 -- Fabrics specified in Sub-heading Note 1 to kg. 20% 
this Chapter

6005 36 00 -- Other, unbleached or bleached kg. 20% 
6005 37 -- _Other, dyed:_
6005 37 10 --- Shade Nets, conforming to IS 16008 kg. 20% 
6005 37 90 --- Other kg. 20% 
6005 38 00 -- Other, of yarns of different colours kg. 20% 
6005 39 00 -- Other, printed kg. 20% 
**-** _Of artificial fibres:_

6005 41 00 **--** Unbleached or bleached kg. 20% 
6005 42 00 **--** Dyed kg. 20% 
6005 43 00 **--** Of yarns of different colours kg. 20% 
6005 44 00 **--** Printed kg. 20% 
6005 90 00 **-** Other kg. 10% 
**6006** **OTHER** **KNITTED** **OR** **CROCHETED** **FABRICS**

6006 10 00 **-** Of wool or fine animal hair kg. 10% 
**-** _Of Cotton_ _:_

6006 21 00 **--** Unbleached or bleached kg. 10% 
6006 22 00 **--** Dyed kg. 10% 
6006 23 00 **--** Of yarns of different colours kg. 10% 
6006 24 00 **--** Printed kg. 10% 
**-** _Of synthetic_ _fibres_ _:_

6006 31 00 **--** Unbleached or bleached kg. 20% 
6006 32 00 **--** Dyed kg. 20% 
6006 33 00 **--** Of yarns of different colours kg. 20% 
6006 34 00 **--** Printed kg. 20% 
**-** _Of artificial_ _fibres_ _:_

6006 41 00 **--** Unbleached or bleached kg. 20% 
6006 42 00 **--** Dyed kg. 20% 
6006 43 00 **--** Of yarns of different colours kg. 20% 
6006 44 00 **--** Printed kg. 20% 
6006 90 00 **-** Other kg. 10% 

-----

**SECTION-XI** **CHAPTER-61**

**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) orthopaedic 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 or 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 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 followingsets of garments, whether or not theyfulfil all the above conditions:

(A)morning dress, comprising a plain jacket (cutaway) with rounded tailshangingwell 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 6107,

6108 or 6109), composed of several pieces made up in identical fabric, put up for retails sale, and
comprising:

(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


-----

**SECTION-XI** **CHAPTER-61**

(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 swimwear), 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
tract 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 centimetre in each direction counted on an area measuring at least 10 cm ×
10 cm. Heading 6105 does not cover sleeveless garments.

―Shirts‖ and ―shirt-blouses‖ are garments designed to cover the upper part of the body, having long

or short sleeves and a full or partial opening starting at the neckline. ―Blouses‖ are loose-fitting garments
also designed to cover the upper part of the body but may be sleeveless and with or without an opening at
the neckline. ―Shirts‖, ―shirt-blouses‖ and ―blouses‖ may also have a collar.

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 purpose of heading 6111:

(a) the expression ―babies‗ garments and clothing accessories‖ means articles for young children

of a body height not exceeding 86 cm;

(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 prinicipally 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 footstraps; 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.

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


-----

**SECTION-XI** **CHAPTER-61**

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**

**Standard** **Prefer-**
**ential**
**Areas**

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

**6101** **MEN’S OR BOYS’ OVERCOATS,**

**CARCOATS,** **CAPES,** **CLOAKS,**

**ANORAKS** **(INCLUDING** **SKI-**

**JACKETS), WIND-CHEATERS, WIND-**

**JACKETS AND SIMILAR ARTICLES,**

**KNITTED OR CROCHETED, OTHER**

**THAN** **THOSE** **OF** **HEADING** **6103**

6101 20 00 **-** Of cotton u 20% 
6101 30 **-** _Of man-made fibres :_

6101 30 10 **---** Of synthetic fibres u 20% 
6101 30 20 **---** Of artificial fibres u 20% 
6101 90 **-** _Other :_

6101 90 10 **---** Of silk u 20% 
6101 90 90 **---** Other u 20% 
**6102** **WOMEN’S** **OR** **GIRLS’** **OVERCOATS,**

**CAR-COATS,** **CAPES,** **CLOAKS,**

**ANORAKS** **(INCLUDING** **SKI-**

**JACKETS),** **WIND-CHEATERS,** **WIND-**

**JACKETS** **AND** **SIMILAR ARTICLES,**

**KNITTED OR CROCHETED,** **OTHER**

**THAN THOSE OF HEADING 6104**

6102 10 00 **-** Of wool or fine animal hair u 20% 
6102 20 00 **-** Of cotton u 20% 
6102 30 **-** Of man-made fibres :

6102 30 10 **---** Of synthetic fibres u 20% 
6102 30 20 **---** Of artificial fibres u 20% 
6102 90 **-** _Other :_


-----

**SECTION-XI** **CHAPTER-61**

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

6102 90 10 **---** Of silk u 20% 
6102 90 90 **---** Other u 20% 
**6103** **MEN'S** **OR** **BOYS'** **SUITS, ENSEMBLES,**

**JACKETS,** **BLAZERS,** **TROUSERS,**

**BIBAND** **BRACE** **OVERALLS,** **BREECHES**

**AND** **SHORTS** **(OTHER** **THAN** **SWIM**

**WEAR), KNITTED OR CROCHETED**

6103 10 **-** _Suits :_

6103 10 10 **---** Of silk u 20% 
6103 10 20 **---** Of cotton u 20% 
6103 10 30 **---** Of artificial fibres u 20% 

6103 10 90 **---** Other u 20% 
**-** Ensembles:

6103 22 00 **--** Of cotton u 20% 
6103 23 00 **--** Of synthetic fibres u 20% 
6103 29 **--** _Of other textile materials :_

6103 29 10 **---** Of silk u 20% 
6103 29 20 **---** Of artificial fibres u 20% 

6103 29 90 **---** Other u 20% 
**-** _Jackets and blazers :_

6103 31 00 **--** Of wool or fine animal hair u 20% 
6103 32 00 **--** Of cotton u 20% 
6103 33 00 **--** Of synthetic fibres u 20% 
6103 39 **--** _Of other textile materials :_

6103 39 10 **---** Of silk u 20% 
6103 39 20 **---** Of artificial fibres u 20% 

6103 39 90

6103 41 00


u

u


20%

20%






**---**

**-**

**--**


Other
_Trousers,_ _bib_ _and_ _brace_

_overalls, breeches and shorts:_
Of wool or fine animal hair


6103 42 00 **--** Of cotton u 20% 
6103 43 00 **--** Of synthetic fibres u 20% 
6103 49 **--** _Of other textile materials :_

6103 49 10 **---** Of silk u 20% 
6103 49 20 **---** Of artificial fibres u 20% 
6103 49 90 **---** Other u 20% 
**6104** **WOMEN’S** **OR** **GIRLS’** **SUITS,**

**ENSEMBLES, JACKETS, BLAZERS,**

**DRESSES, SKIRTS, DIVIDED SKIRTS,**

**TROUSERS,** **BIB** **AND** **BRACE**

**OVERALLS, BREECHES AND SHORTS**
**(OTHER** **THAN** **SWIM** **WEAR),**

**KNITTED OR CROCHETED**


-----

**SECTION-XI** **CHAPTER-61**

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



**-** _Suits :_

6104 13 00 **--** Of synthetic fibres u 20% 
6104 19 **--** _Of other textile materials :_

6104 19 10 **---** Of silk u 20% 
6104 19 20 **---** Of artificial fibres u 20% 
6104 19 90 **---** Other u 20% 
**-** _Ensembles:_

6104 22 00 **--** Of cotton u 20% 
6104 23 00 **--** Of synthetic fibres u 20% 
6104 29 **--** _Of other textile materials :_

6104 29 10 **---** Of silk u 20% 
6104 29 20 **---** Of artificial fibres u 20% 

6104 29 90 **---** Other u 20% 
**-** _Jackets and blazers :_

6104 31 00 **--** Of wool or fine animal hair u 20% 
6104 32 00 **--** Of cotton u 20% 
6104 33 00 **--** Of synthetic fibres u 20% 
6104 39 **--** _Of other textile materials :_

6104 39 10 **---** Of silk u 20% 
6104 39 20 **---** Of artificial fibres u 20% 

6104 39 90

6104 41 00


**---**

**-**

**--**


u

u


20%

20% or Rs. 255 per piece,

whichever is higher






Other
_Dresses:_
Of wool or fine animal hair


6104 42 00 **--** Of cotton u 20% 
6104 43 00 **--** Of synthetic fibres u 20% or Rs. 255 per piece, 
whichever is higher

6104 44 00 **--** Of artificial fibres u 20% or Rs. 255 per piece, 
which ever is higher

6104 49 **--** _Of other textile materials :_

6104 49 10 **---** Of silk u 20% or Rs. 220 per piece, 
whichever is higher

6104 49 90 **---** Of other fibres u 20% or Rs. 220 per piece, 
whichever is higher

**-** _Skirts and divided skirts :_

6104 51 00 **--** Of wool or fine animal hair u 20% or Rs. 110 per piece, 
whichever is higher

6104 52 00 **--** Of cotton u 20% or Rs. 110 per piece, 
whichever is higher


-----

**SECTION-XI** **CHAPTER-61**

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

6104 53 00 **--** Of synthetic fibres u 20% or Rs. 110 per piece, 
whichever is higher

6104 59 **--** _Of other textile materials :_

6104 59 10 **---** Of silk u 20% or Rs. 110 per piece, 






6104 59 20

6104 59 90

6104 61 00


u

u

u


whichever is higher
20% or Rs. 110 per piece,

whichever is higher
20% or Rs. 110 per piece,

whichever is higher

20%


**---**

**---**


Of artificial fibres

Of other fibres



**-** _Trousers, bib and brace overalls,_

_breeches_ _and_ _shorts:_

6104 61 00 **--** Of wool or fine animal hair u 20% 
6104 62 00 **--** Of cotton u 20% 
6104 63 00 **--** Of synthetic fibres u 20% 
6104 69 **--** _Of other textile materials :_

6104 69 10 **---** Of silk u 20% 
6104 69 20 **---** Of artificial fibres u 20% 
6104 69 90 **---** Other u 20% 
**6105** **MEN’S** **OR** **BOYS’** **SHIRTS,** **KNITTED** **OR**

**CROCHETED**

6105 10 **-** _Of cotton :_

6105 10 10 **---** Shirts, hand crocheted u 20% or Rs. 83 per piece, 
whichever is higher

6105 10 20 **---** Knit shirts (other than T-shirts) u 20% or Rs. 83 per piece, 
and sweat shirts, other than whichever is higher
hand crocheted

6105 10 90 **---** Other u 20% or Rs. 83 per piece, 
whichever is higher

6105 20 **-** _Of man-made fibres :_

6105 20 10 **---** Of synthetic fibres u 20% or Rs. 83 per piece, 
whichever is higher

6105 20 20 **---** Of artificial fibres u 20% or Rs. 83 per piece, 
whichever is higher

6105 90 **-** _Of other textile materials :_

6105 90 10 **---** Of silk u 20% or Rs. 90 per piece, 

6105 90 90


**---**


u


whichever is higher
20% or Rs. 90 per piece,

whichever is higher





Other


**6106** **WOMEN’S** **OR** **GIRLS’** **BLOUSES,**

**SHIRTS AND SHIRT-BLOUSES, KNITTED**

**OR CROCHETED**


-----

**SECTION-XI** **CHAPTER-61**

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

6106 10 00 **-** Of cotton u 20% or Rs. 90 per piece, 
whichever is higher

6106 20 **_-_** _Of man-made fibres :_

6106 20 10 **---** Of synthetic fibres u 20% or Rs. 25 per piece, 
whichever is higher

6106 20 20 **---** Of artificial fibres u 20% or Rs. 25 per piece, 
whichever is higher

6106 90 **-** _Of other textile materials :_

6106 90 10 **---** Of silk u 20% or Rs. 135 per piece, 

6106 90 20

6106 90 90


**---**

**---**


whichever is higher
20% or Rs. 135 per piece,

whichever is higher
20% or Rs. 135 per piece,

whichever is higher

20% or Rs. 24 per piece,

whichever is higher







Of wool or fine animal hair

Other


**6107** **MEN’S OR BOYS’ UNDERPANTS,**

**BRIEFS, NIGHTSHIRTS, PYJAMAS,**

**BATHROBES, DRESSING GOWNS AND**

**SIMILAR** **ARTICLES,** **KNITTED** **OR**

**CROCHETED**


u

u

u


_Underpants and briefs :_
Of cotton


6107 11 00



**-**

**--**


6107 12 **_--_** _Of man-made fibres :_

6107 12 10 **---** Of synthetic fibres u 20% or Rs. 30 per piece, 

6107 12 20


**---**


u


whichever is higher
20% or Rs. 30 per piece,

whichever is higher





Of artificial fibres


6107 19 **--** _Of other textile materials :_

6107 19 10 **---** Of silk u 20% 

6107 19 90 **---** Other u 20% 
**-** _Night shirts and pyjamas :_

6107 21 00 **--** Of cotton u 20% 
6107 22 **--** _Of man-made fibres :_

6107 22 10 **---** Of synthetic fibres u 20% 
6107 22 20 **---** Of artificial fibres u 20% 
6107 29 **--** _Of other textile materials :_

6107 29 10 **---** Of silk u 20% 
6107 29 20 **---** Of wool or fine animal hair u 20% 
6107 29 90 **---** Other u 20% 
**-** _Other :_

6107 91 **--** _Of cotton :_


6107 91 10 **---** Gengis (Vests), other than hand

crocheted


u 20% 

-----

**SECTION-XI** **CHAPTER-61**

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

6107 91 90 **---** Other u 20% 
6107 99 **--** _Of other textile materials :_

6107 99 10 **---** Of silk u 20% 
6107 99 20 **---** Of wool or fine animal hair u 20% 
6107 99 90 **---** Other u 20% 
**6108** **WOMEN’S** **OR** **GIRLS’** **SLIPS,**

**PETTICOATS,** **BRIEFS,** **PANTIES, NIGHT**
**DRESSES, PYJAMAS, NEGLIGEES,**
**BATHROBES, DRESSING** **GOWNS AND**
**SIMILAR** **ARTICLES,** **KNITTED** **OR**
**CROCHETED**



**-** _Slips and petticoats :_

6108 11 **--** _Of man-made fibres :_

6108 11 10 **---** Of synthetic fibres u 20% 
6108 11 20 **---** Of artificial fibres u 20% 
6108 19 **--** _Of other textile materials :_

6108 19 10 **---** Of silk u 20% 
6108 19 20 **---** Of cotton u 20% 

6108 19 90

6108 21 00


**---**

**-**

**--**


20% 
20% or Rs. 25 per piece, 
whichever is higher

20% or Rs. 25 per piece, 
whichever is higher
20% or Rs. 25 per piece, 
whichever is higher


Of other fibres
_Briefs and panties :_
Of cotton


6108 22 **--** _Of man-made fibres :_


u

u

u

u


6108 22 10

6108 22 20


**---**

**---**


Of synthetic fibres

Of artificial fibres


6108 29 **--** _Of other textile materials :_

6108 29 10 **---** Of silk u 20% 

6108 29 90

6108 31 00


Other
_Night dresses and pyjamas :_
Of cotton


u

u


20%

20%






6108 29 90 **---** Other u 20% 
**-** _Night dresses and pyjamas :_ 20%

6108 31 00 **--** Of cotton u 
6108 32 **--** _Of man-made fibres :_

6108 32 10 **---** Of synthetic fibres u 20% 
6108 32 20 **---** Of artificial fibres u 20% 
6108 39 **--** _Of other textile materials :_

6108 39 10 **---** Of silk u 10% 

6108 39 90

6108 91 00


**---**

**-**

**--**


20%

20% or Rs. 65


u

u


per piece,


Other
_Other :_
Of cotton






whichever is higher

6108 92 **--** _Of man-made fibres :_

6108 92 10 **---** Of synthetic fibres u 20% or Rs. 60 per piece, 

-----

**SECTION-XI** **CHAPTER-61**

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

whichever is higher

6108 92 20 **---** Of artificial fibres u 20% or Rs. 60 per piece, 
whichever is higher

6108 99 **--** _Of other textile materials :_

6108 99 10 **---** Of silk u 20% 
6108 99 20 **---** Of wool or fine animal hair u 10% 
6108 99 90 **---** Of other textile materials u 20% 
**6109** **T-SHIRTS,** **SINGLETS AND** **OTHER**

**VESTS,** **KNITTED OR CROCHETED**

6109 10 00 **-** Of cotton u 20% or Rs. 45 per piece, 
whichever is higher

6109 90 **-** _Of other textile materials :_

6109 90 10 **---** Of synthetic fibres u 20% or Rs. 50 per piece, 
whichever is higher

6109 90 20 **---** Of artificial fibres u 20% or Rs. 50 per piece, 
whichever is higher

6109 90 30 **---** Of silk u 20% or Rs. 50 per piece, 
whichever is higher

6109 90 40 **---** Of wool or fine animal hair u 20% or Rs. 50 per piece, 
whichever is higher

6109 90 90 **---** Other u 20% 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 :_

6110 11 10 **---** Jerseys u 20% or Rs. 275 per piece, 
whichever is higher

6110 11 20 **---** Sweaters and cardigans u 20% or Rs. 275 per piece, 
whichever is higher

6110 11 90 **---** Other u 20% or Rs. 275 per piece, 
whichever is higher

6110 12 00 **--** Of Kashmir (cashmere) goats u 20% or Rs. 275 per piece, 
whichever is higher

6110 19 00 **--** Other u 20% or Rs. 275 per piece, 
whichever is higher

6110 20 00 **-** Of cotton u 20% or Rs. 85 per piece, 
whichever is higher

6110 30 **-** _Of man-made fibres :_

6110 30 10 **---** Of synthetic fibres u 20% or Rs. 110 per piece, 
whichever is higher


-----

**SECTION-XI** **CHAPTER-61**

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

6110 30 20 **---** Of artificial fibres u 20% or Rs. 110 per piece, 

6110 90 00



**-**


u


whichever is higher
20% or Rs. 105 per piece,

whichever is higher





Of other textile materials


**6111** **BABIES’ GARMENTS AND CLOTHING**
**ACCESSORIES,** **KNITTED** **OR**

**CROCHETED**

6111 20 00 **-** Of cotton kg. 20% 
6111 30 00 **-** Of synthetic fibres kg. 20% 
6111 90 **-** _Of other textile materials :_

6111 90 10 **---** Of silk kg. 20% 
6111 90 20 **---** Of artificial fibres kg. 20% 
6111 90 90 **---** Other kg. 20% 
**6112** **TRACK** **SUITS,** **SKI** **SUITS** **AND**

**SWIMWEAR,** **KNITTED** **OR CROCHETED**

**-** _Track suits :_

6112 11 00 **--** Of cotton u 20% 
6112 12 00 **--** Of synthetic fibres u 20% 
6112 19 **--** _Of other textile materials :_

6112 19 10 **---** Of silk u 10% 
6112 19 20 **---** Of wool or fine animal hair u 20% 
6112 19 30 **---** Of artificial fibres u 20% 
6112 19 90 **---** Other u 20% 
6112 20 **-** _Ski suits :_

6112 20 10 **---** Of silk kg. 10% 
6112 20 20 **---** Of wool or fine animal hair kg. 20% 
6112 20 30 **---** Of cotton kg. 20% 
6112 20 40 **---** Of synthetic fibres kg. 20% 
6112 20 50 **---** Of artificial fibres kg. 20% 

6112 20 90 **---** Other kg. 20% 
**-** _Men’s or boys’ swimwear :_

6112 31 00 **--** Of synthetic fibres u 20% 
6112 39 **--** _Of other textile materials :_

6112 39 10 **---** Of silk u 20% 
6112 39 20 **---** Of artificial fibres u 20% 

6112 39 90 **---** Other u 20% 
**-** _Women’s or girls’ swimwear :_

6112 41 00 **--** Of synthetic fibre u 20% 
6112 49 **--** _Of other textile materials :_

6112 49 10 **---** Of silk u 10% 
6112 49 20 **---** Of artificial fibres u 20% 

-----

**SECTION-XI** **CHAPTER-61**

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

6112 49 90 **---** Other u 20% 
**6113 00 00** **GARMENTS,** **MADE** **UP** **OF** **KNITTED** **OR** kg. 20% 
**CROCHETED FABRICS OF HEADING**

**5903, 5906** **OR** **5907**

**6114** **OTHER** **GARMENTS,** **KNITTED** **OR**

**CROCHETED**

6114 20 00 **-** Of cotton kg. 20% 
6114 30 **-** _Of man-made fibres :_

6114 30 10 **---** Of synthetic fibres kg. 20% 
6114 30 20 **---** Of artificial fibres kg. 20% 
6114 90 **-** _Of other textile materials :_

6114 90 10 **---** Of silk kg. 20% 
6114 90 90 **---** Other kg. 20% 
**6115** **PANTYHOSE,** **TIGHTS,** **STOCKINGS,**

**SOCKS** **AND** **OTHER** **HOSIERY,**

**INCLUDING GRADUATED COMPRE SSION**

**HOSIERY** **(FOR EXAMPLE,** **STOCKINGS**

**FOR VARICOSE VEINS)** **AND** **FOOTWEAR**

**WITHOUT APPLIED SOLES,** **KNITTED OR**
**CROCHETED**

6115 10 00 **-** graduated compression hosiery for u 20% 
example, (stockings for varicose
veins)

6115 21 **-** _Other panty hose and tights :_

6115 21 00 **--** Of synthetic fibres, measuring per u 20% 
single yarn less than 67 decitex

6115 22 00 **--** Of synthetic fibres, measuring per u 20% 
single yarn 67 decitex or more

6115 29 **--** Of other textile materials:

6115 29 10 **---** Of silk u 20% 
6115 29 20 **---** Of wool or fine animal hair u 20% 
6115 29 30 **---** Of artificial fibres u 20% 
6115 29 90 **---** Other u 20% 

6115 30 00 **-** Other women's full-length or knee
length hosiery, measuring per

single yarn less than 67 decitex


u 20% 

-----

**SECTION-XI** **CHAPTER-61**

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

**-**
_Other:_

6115 94 00 **--** Of wool or fine animal hair pa 20% 
6115 95 00 **--** Of cotton pa 20% 
6115 96 00 **--** Of synthetic fibres pa 20% 
6115 99 **--** _Of other textile materials :_

6115 99 10 **---** Of artificial fibres pa 20% 
6115 99 90 **---** Other pa 20% 
**6116** **GLOVES,** **MITTENS** **AND** **MITTS,**

**KNITTED OR CROCHETED**

6116 10 00 **-** Impregnated, coated, covered or pa 20% 
laminated with plastics or rubber

**-** _Other :_

6116 91 00 **--** Of wool or fine animal hair pa 20% 
6116 92 00 **--** Of cotton pa 20% 
6116 93 00 **--** Of synthetic fibres pa 20% 
6116 99 **--** _Of other textile materials :_

6116 99 10 **---** Of artificial fibres pa 20% 
6116 99 90 **---** Other pa 20% 
**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:_

6117 10 10 **---** Of silk u 20% 
6117 10 20 **---** Of wool u 20% 
6117 10 30 **---** Of cotton u 20% 
6117 10 40 **---** Of man-made fibres u 20% 
6117 10 90 **---** Other u 20% 
6117 80 **_-_** _Other accessories :_

6117 80 10 **---** Of silk u 20% 
6117 80 20 **---** Of wool u 20% 
6117 80 30 **---** Of cotton u 20% 
6117 80 40 **---** Of man-made fibres u 20% 
6117 80 90 **---** Other u 20% 
6117 90 00 **-** Parts kg. 20% 

-----

**SECTION-XI** **CHAPTER-62**

**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 (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,

breaches 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 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 set of garments, whether or not they fulfil 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


-----

**SECTION-XI** **CHAPTER-62**

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), 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 and ski suits, of heading 6211.

4. Headings 6205 and 6206 do not cover garments with pockets below the waist, with a ribbed

waistband or other means of tightening at the bottom of the garment. Heading 6205 does not
cover sleeveless garments.

―Shirts‖ and ―shirt-blouses‖ are garments designed to cover the upper part of the body, having

long or short sleeves and a full or partial opening starting at the neckline. ―Blouses‖ are loose-fitting
garments also designed to cover the upper part of the body but may be sleeveless and with or
without an opening at the neckline. ―Shirts‖, ―shirt-blouses‖ and ―blouses‖ may also have a collar.

5. 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;

(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.

6. 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.

7. 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 footstraps; 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 waistlevel, 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.

8. 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.

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


-----

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.

**Supplementary Note:**

1. 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

(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).

2. For the purpose of this chapter, inherent Fire Retardant (FR) fibres, as specified in IS 11871, IS
13501, IS 15742, IS 15742 A, are those in which the FR properties are naturally part of the polymer
backbone and can never be worn away or washed out.

3. (a) For the purpose of this chapter, ―Lucknow Chikan craft‖ refers to a type of embroidery defined
and recognized by the Geographical Indication (GI) Registry against the GI no. 119 under the
Geographical Indication of Goods (Registration and Protection) Act, 1999.

(b) Produced/Manufactured by a person certified/recognized and mentioned as a user in the

Geographical Indication Registry against the said GI no. 119.

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**
**Areas**

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

**MEN’S OR BOYS’ OVERCOATS, CAR-**
**6201**
**COATS,** **CLOAKS,** **ANORAKS**

**(INCLUDING SKI-JACKETS), WIND-**
**CHEATERS, WIND-JACKETS AND**
**SIMILAR** **ARTICLES** **OTHER** **THAN**

**THOSE OF HEADING** **6203**

6201 20 **-** Of wool and fine animal hair
6201 20 10 **---** Overcoats, raincoats, car- coats, u 20% or Rs. 385 per piece, 
capes, cloaks and similar articles whichever is higher

u 20% or Rs. 220 per piece,                                    
6201 20 90 **---** Other

whichever is higher

6201 30 **-** _Of cotton :_

6201 30 10 **---** Overcoats, raincoats, car-coats, u 20% 
capes, cloaks and similar articles

6201 30 90 **---** Other u 20% 
6201 40 **-** _Of man-made fibres :_


6201 40 10 **---** Overcoats, raincoats, car-coats,

capes, cloaks and similar articles


u 20%
20%





6201 40 90 **---** Other u 
6201 90 **-** _Of other textile materials :_

6201 90 10 **---** Overcoats, raincoats, car-coats, u 20% 
capes, cloaks and similar articles


-----

**SECTION-XI** **CHAPTER-62**

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

**6202** **WOMEN’S** **OR** **GIRLS’** **OVERCOATS,**

**CAR-COATS, CAPES, CLOAKS, ANORAKS**

**(INCLUDING SKI-** **JACKETS),** **WIND-**

**CHEATERS,WIND-JACKETS AND SIMILAR**

**ARTICLES,** **OTHER THAN THOSE OF**

**HEADING 6204**


_Of wool or fine animal hair:_


6202 20



**-**


u
6202 20 10 **---** Overcoats, raincoats, car- coats, 20% or Rs.385 per piece, 
capes, cloaks and similar articles
whichever is higher

6202 20 90 **---** Other u 20% or Rs.220 per piece, 
whichever is higher

6202 30 **-** _Of cotton:_


6202 30 10 **---** Overcoats, raincoats, car-coats,

capes, cloaks and similar articles

6202 30 90 **---** Other

6202 40 **-** _Of man-made fibres:_

6202 40 10 **---** Overcoats, raincoats, car-coats,

capes, cloaks and similar articles

6202 40 90 **---** Other

6202 90 **-** _Of other textile materials :_


20%

20%

20%

20%

20%

20%










6202 90 10

6202 90 90


**---**

**---**


u

u

u

u

u

u


Overcoats, raincoats, car-coats,
capes, cloaks and similar articles
Other


**6203** **MEN’S** **OR** **BOYS’** **SUITS,** **ENSEMBLES,**

**JACKETS,** **BLAZERS, TROUSERS,** **BIB AND**

**BRACE OVEB RALLS,** **BREECHES AND**



**-**


**SHORTS (OTHER THAN SWIMWEAR)**
_Suits :_


6203 11 00 **--** Of wool or fine animal hair u 20% 
6203 12 00 **--** Of synthetic fibres u 20% 
6203 19 **--** _Of other textile materials :_

6203 19 10 --- Of cotton u 20% 
6203 19 90 --- Other u 20% 
             - _Ensembles:_

6203 22 00 -- Of cotton u 20% or Rs.145 per piece, 
whichever is higher

6203 23 00 -- Of synthetic fibres u 20% or Rs.145 per piece, 
whichever is higher

6203 29 -- Of other textile materials:

--- Of silk:

6203 29 11 ---- Khadi u 20% or Rs. 145 per piece, 
whichever is higher

6203 29 19 ---- Other u 20% or Rs. 145 per piece, 
whichever is higher

6203 29 90 O h 20% R 145 i


-----

whichever is higher


_Jackets and blazers:_
Of wool or fine animal hair:


6203 31



 
-

6203 31 10 --- Khadi u 20% 
6203 31 90 --- Other u 20% 
6203 32 00 -- Of cotton u 20% 
6203 33 00 -- Of synthetic fibres u 20% 
6203 39 **--** _Of other textile materials :_

--- Of silk:

6203 39 11 ---- Khadi u 20% 
6203 39 19 ---- Other u 20% 
6203 39 90 --- Other u 20% 


**-**

**--**


_Trousers, bib and brace overalls,_
_breeches and shorts:_
Of wool or fine animal hair u


6203 41 00 **--** Of wool or fine animal hair u 20% or Rs.285per piece, 
whichever is higher

6203 42 -- Of cotton:

6203 42 10 --- Handloom u 20% or Rs. 135 per piece, 
whichever is higher

6203 42 90 --- Other u 20% or Rs. 135 per piece, 
whichever is higher

6203 43 00 **--** Of synthetic fibres u 20% 
6203 49 **--** _Of other textile materials :_

6203 49 10 --- Of silk u 20% 
6203 49 90 --- Other u 20% 
**6204** **WOMEN’S** **OR** **GIRLS’** **SUITS,**

**ENSEMBLES,** **JACKETS,** **BLAZERS,**

**DRESSES,** **SKIRTS,** **DIVIDED** **SKIRTS,**

**TROUSERS,** **BIB AND BRACE OVERALLS,**

**BREECHES AND SHORTS** **(OTHER THAN**

**SWIMWEAR)**

**-** _Suits :_

6204 11 00 **--** Of wool of fine animal hair u 20% 
6204 12 **--** _Of cotton:_

6204 12 10 **---** Embroidered with Lucknow Chikan u 20% 
Craft

6204 12 90 **---** Other u 20% 
6204 13 **--** _Of synthetic fibres:_

6204 13 10 **---** Embroidered with Lucknow Chikan u 20% 
Craft

6204 13 90 **---** Other u 20% 
6204 19 _-- Of other textile materials:_

_--- Of silk:_

6204 19 11 ---- Sequinned or beaded with chattons u 20% 
or embroidered

6204 19 12 ---- Embroidered with Lucknow Chikan u 20% 
Craft

6204 19 19 ---- Other u 20% 
--- _Of all other fibres:_

6204 19 91 ---- Embroidered with Lucknow Chikan u 20% 
Craft

6204 19 99 ---- Other u 20% 
            - _Ensembles :_


-----

6204 22 10 --- Blouses combined with skirts, trousers u 20% 
or shorts

6204 22 20 --- Embroidered with Lucknow Chikan u 20% 
Craft

6204 22 90 --- Other u 20% 
6204 23 -- of Synthetic fibres

6204 23 10 --- embroidered with Lucknow Chikan Craft u 20% 
6204 23 90 --- Other u 20% 
6204 29 -- _Of other textile materials:_

--- _Of silk_

6204 29 12 ---- Khadi u 20% 
6204 29 13 ---- embroidered with Lucknow Chikan Craft u 20% 

6204 29 19

6204 29 91


---------

Other
Other
Embroidered with Lucknow Chikan Craft

Other
_Jackets and blazers :_


u

u


20%

20%



 
 

6204 29 99 ---
             

u 20% 

6204 31 -- _Of wool or fine animal hair:_

6204 31 10 --- Khadi u 20% 
6204 31 90 --- Other u 20% 
6204 32 -- _Of cotton:_

6204 32 10 --- embroidered with Lucknow Chikan Craft u 20% 
6204 32 90 --- Other u 20% 
6204 33 -- _Of synthetic fibre:_

6204 33 10 --- embroidered with Lucknow Chikan Craft u 20% 
6204 33 90 --- Other u 20% 
6204 39 -- _Of other textile materials :_

--- _Of silk:_

6204 39 12 ---- Khadi u 20% 
6204 39 13 ---- embroidered with Lucknow Chikan Craft u 20% 

6204 39 19

6204 39 91


---
--
---

Other
_Other:_
embroidered with Lucknow Chikan Craft

Other
_Dresses :_


u

u


20%

20%



 


6204 39 99 ---
            

u 20% 

6204 41 -- _Of wool or fine animal hair :_

6204 41 10 --- House coats and like dresses u 20% or Rs.145 
per piece,
whichever is
higher

6204 41 20 --- Blazers u 20% or Rs.145 
per piece,

whichever is

higher

6204 41 90 --- Other u 20% or Rs.145 
per piece,

whichever is

higher

6204 42 -- _Of cotton :_

6204 42 10 --- House coats and like dresses u 20% or Rs.116 
per piece,

whichever is

higher


-----

whichever is

higher

6204 42 30 --- Embroidered with Lucknow Chikan Craft u 20% or Rs.116 
per piece,

whichever is

higher

6204 42 90 --- Other u 20% or Rs.116 
per piece,

whichever is

higher

6204 43 -- _Of synthetic fibres :_

6204 43 10 --- House coats and like dresses u 20% or Rs.145 
per piece,

whichever is

higher

6204 43 20 --- Embroidered with Lucknow Chikan Craft u 20% or Rs.145 
per piece,

whichever is

higher

6204 43 90 --- Other u 20% or Rs.145 
per piece,

whichever is

higher

6204 44 -- _Of artificial fibres :_

6204 44 10 --- Embroidered with Lucknow Chikan Craft u 20% or Rs.145 
per piece,

whichever is

higher

6204 44 90 --- Other u 20% or Rs.145 
per piece,

whichever is

higher

6204 49 -- _Of other textile materials:_

--- _Of silk :_

6204 49 11 ---- House coats and like dresses u 20% or Rs.145 
per piece,

whichever is

higher her

6204 49 12 ---- Embroidered with Lucknow Chikan Craft u 20% or Rs.145 
per piece,

whichever is

higher

6204 49 19 ---- Other u 20% or Rs.145 
per piece,

whichever is

higher

--- _Other:_

6204 49 91 ---- Embroidered with Lucknow Chikan Craft u 20% or Rs.145 
per piece,

whichever is

higher

6204 49 99 ---- Other u 20% or Rs.145 
per piece,

hi h i


-----

6204 51 00 -- Of wool or fine animal hair u 20% or Rs.145 
per piece,

whichever is

higher

6204 52 -- _Of cotton :_

6204 52 10 --- Embroidered with Lucknow Chikan Craft u 20% 
6204 52 90 --- Other u 20% 
6204 53 -- _Of synthetic fibre :_

6204 53 10 --- embroidered with Lucknow Chikan Craft u 20% 
6204 53 90 --- Other u 20% 
6204 59 -- Of other textile materials

--- _Of silk :_

6204 59 11 ---- Embroidered with Lucknow Chikan Craft u 20% 
6204 59 19 ---- Other u 20% 
--- _Other:_

6204 59 91 ---- Embroidered with Lucknow Chikan Craft u 20% 
6204 59 99 ---- Other u 20% 

u

u


_Trouser, bib and brace overalls,_
_breeches and shorts:_
_Of wool or fine animal hair:_
Trousers and shorts

Other


6204 61
6204 61 10

6204 61 90



  
-
-- 
-- 

6204 61 10 -- - Trousers and shorts u 20% or Rs.285 per piece, 
whichever is higher

6204 61 90 -- - Other u 20% or Rs.285 per piece, 
whichever is higher

6204 62 -- Of cotton:

6204 62 10 --- Handloom u 20% or Rs. 135 per piece, 






6204 62 90

6204 63 00

6204 69

6204 69 11


--
  - 
-
--
---

Other

Of synthetic fibres

_Of other textile materials :_
_Of silk :_
Sequinned or beaded or

embroidered


u

u

u


whichever is higher
20% or Rs. 135 per piece,

whichever is higher
20%

20%


-----

**SECTION-XI** **CHAPTER-62**

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

6204 69 19 ---- Other u 20% 
6204 69 90 --- Other u 20% 
**6205** **MEN’S** **OR** **BOYS’** **SHIRTS**

6205 20 - Of cotton:

6205 20 10 --- Handloom u 20% or Rs. 85 per piece, 

whichever is higher

6205 20 20 --- Embroidered with Lucknow u 20% or Rs. 85 per piece, 
Chikan Craft whichever is higher

6205 20 90 --- Other u 20% or Rs. 85 per piece, 
whichever is higher


6205 30
6205 30 10



 
--

u 20% or Rs.120 per piece,

whichever is higher


6205 30 - _Of man-made fibres:_ u 20% or Rs.120 per piece,
6205 30 10 --- Embroidered with Lucknow whichever is higher

Chikan Craft

6205 30 90 --- Other u 20% or Rs.120 per piece,

whichever is higher

6205 90 - _Of other textile materials :_

--- Of silk:






6205 90 11 ---- Khadi u 20% or Rs. 95 per piece, 

6205 90 12


---

whichever is higher
20% or Rs. 95 per piece,
whichever is higher



 

Embroidered with Lucknow
Chikan Craft


u


6205 90 19 ---- Other u 20% or Rs. 95 per piece, 
whichever is higher

6205 90 90 --- Other u 20% or Rs.95 per piece, 
whichever is higher

**6206** **WOMEN’S** **OR** **GIRLS’** **BLOUSES,**

**SHIRTS AND SHIRT-BLOUSES**

6206 10 **-** _Of silk or silk waste :_

6206 10 10 --- Of silk u 20% **-**

6206 10 90 --- Other u 20% **-**

6206 20 00 **-** Of wool or fine animal hair u 20% or Rs.135 per piece, 
whichever is higher

6206 30 - Of cotton:

6206 30 10 --- Handloom u 20% or Rs. 95 per piece, 
whichever is higher

6206 30 90 --- Other u 20% or Rs. 95 per piece, 
whichever is higher

6206 40 00 **-** Of man-made fibres u 20% or Rs.120per piece, 
whichever is higher

6206 90 00 **-** Of other textile materials u 20% **-**

**6207** **MEN’S OR** **BOYS’** **SINGLETS** **AND**
**OTHER** **VESTS,** **UNDERPANTS, BRIEFS,**
**NIGHTSHIRTS,** **PYJAMAS, BATHROBES,**
**DRESSING** **GOWNS AND** **SIMILAR**
**ARTICLES**


-----

**SECTION-XI** **CHAPTER-62**

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

              - _Underpants and brifs :_

6207 11 00 -- Of cotton u 20% or Rs.28 per piece, 
whichever is higher

6207 19 -- _Of other textile materials :_

6207 19 10 --- Of synthetic fibres u 20% or Rs.30 per piece, 
whichever is higher

6207 19 20 --- Of wool u 20% or Rs.30 per piece, 
whichever is higher

6207 19 30 --- Of silk u 10% or Rs.30 per piece, 
whichever is higher

6207 19 90 --- Other u 20% or Rs.30 per piece, 
whichever is higher

              - _Night shirts and pyjamas:_

6207 21 -- _Of cotton:_

6207 21 10 --- Handloom u 20% 
6207 21 90 --- Other u 20% 
6207 22 00 -- Of man-made fibres u 20% 
6207 29 00 -- Of other textile materials u 20% 
              - _Other :_

6207 91 -- _Of cotton_ _:_

6207 91 10 --- Dressing gowns and bathrobes u 20% 
6207 91 20 --- Under shirts other than hand u 20% 

6207 91 90

6207 99

6207 99 11

6207 99 19


--
-
--
---
---
--

printed
Other

_Of other textile materials :_
_Of silk :_
Dressing gowns and bathrobes

Other

_Of wool :_


u

u

u


20%

20% or Rs.70 per piece,

whichever is higher
20% or Rs.70 per piece,

whichever is higher







6207 99 21 ---- Dressing gowns and bathrobes u 20% or Rs.70 per piece, 
whichever is higher

6207 99 29 ---- Other u 20% or Rs.70 per piece, 
whichever is higher

6207 99 90 --- Other u 20% or Rs.70 per piece, 
whichever is higher

**6208** **WOMEN’S** **OR** **GIRLS’** **SINGLETS**

**AND** **OTHER** **VESTS,** **SLIPS,**

**PETTICOATS,** **BRIEFS,** **PANTIES,**

**NIGHTDRESSES,** **PYJAMAS,**

**NEGLIGES,** **BATHROBES,**

**DRESSING GOWNS AND SIMILAR**
**ARTICLES**


-----

**SECTION-XI** **CHAPTER-62**

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

              - _Slips and petticoats :_

6208 11 00 -- Of man-made fibres u 20% or Rs.80 per piece, 
whichever is higher

6208 19 -- _Of other textile materials :_

6208 19 10 --- Of cotton other than hand printed u 20% or Rs.60 per piece, 
whichever is higher

6208 19 90 --- Other u 20% or Rs.60per piece, 
whichever is higher

              - _Nightdresses and pyjamas :_

6208 21 -- Of cotton:

6208 21 10 --- Handloom u 20% 
6208 21 90 --- Other u 20% 
6208 22 00 -- Of man-made fibres u 20% **-**

6208 29 -- _Of_ _other_ _textile_ _materials_ _:_

6208 29 10 --- Of silk u 20% 
6208 29 20 --- Of wool u 20% 
6208 29 90 --- Other u 20% 
              - _Other :_

6208 91 -- _Of cotton :_

6208 91 10 --- Dressing gowns and bathrobes u 20% or Rs .95 per piece, 
whichever is higher

6208 91 90 --- Other u 20% or Rs .95 per piece, 
whichever is higher

6208 92 -- _Of man-made fibres :_

6208 92 10 --- Dressing gowns and bathrobes u 20% or Rs .65 per piece, 
whichever is higher

6208 92 90 --- Other u 20% or Rs .65 per piece, 
whichever is higher

6208 99 -- _Of other_ _textile_ _materials_ _:_

6208 99 10 --- Dressing gowns and bathrobes u 20% 
of wool

6208 99 20 --- Dressing gowns and bathrobes u 20% 
of silk

6208 99 90 --- Other u 20% 
**6209** **BABIES’** **GARMENTS** **AND** **CLOTHING**

**ACCESSORIES**

6209 20 - Of cotton:

6209 20 10 --- Handloom u 20% 
6209 20 90 --- Other u 20% 
6209 30 00 - Of synthetic fibres u 20% **-**

6209 90 - _Of other_ _textile_ _materials_ _:_

6209 90 10 --- Of silk u 20% **-**

6209 90 90 --- Other u 20% **-**


-----

**SECTION-XI** **CHAPTER-62**

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


**6210** **GARMENTS,** **MADE** **UP** **OF** **FABRICS** **OF**

**HEADING** **5602, 5603, 5903,**

**5906** **OR** **5907**

6210 10 - _Of fabrics of heading 5602 or_

_5603:_

6210 10 10 --- Personal protective garments for u 20% 
surgical/medical use (felt or non
woven) conforming to IS 17423

6210 10 20 --- Surgical gowns and drapes u 20% 

conforming to IS 17334
Other u


6210 10 90


--












6210 20 - _Other garments, of the type_

_described in sub-headings6201:_


6210 20 10

6210 20 20

6210 20 30

6210 20 90


--
--
--
--

Outer garments, of rubberised
textile fabrics
Outer garments, of fabrics

impregnated, coated, covered or
laminated with preparations of
cellulose derivatives and other
artificial plastic materials

Outer garments, of fabrics
otherwise impregnated or coated
Other


u

u

u

u

u

u

u

u


20%

20% or Rs.365 per piece,
whichever is higher
20% or Rs.365 per piece,

whichever is higher

20% or Rs.365 per piece,
whichever is higher
20%or Rs.365 per piece,

whichever is higher

20% or Rs.305 per piece,

whichever is higher

20% or Rs.305 per piece,
whichever is higher
20% or Rs. 305 per piece,

whichever is higher
20%% or Rs.305 per piece,

whichever is higher


6210 30 - _Other garments, of the type_


6210 30


10


--
--
--
--

_described in sub-headings6202:_
Outer garments, of textiles

impregnated, coated, covered
or laminated with preparations
of cellulose derivatives and
other artificial plastic materials

Outer garments, of rubberised
textile fabrics
Outer garments, of fabrics

otherwise impregnated
Other


6210 30 20

6210 30 30

6210 30 90


6210 40 - _Other men’s or boys’ garments :_

6210 40 10 --- Bullet proof jacket, bomb disposal

jacket and the like


u 20% or Rs. 65 per piece, 
whichever is higher


6210 40 20 --- NBC Warfare suits and the like u 20% or Rs. 65 per 
(conforming to IS 17377) piece,whichever is higher

6210 40 30 --- High Visibility Warning Clothes and u 20% or Rs. 65 per 
the like ( Conforming to IS 15809) piece,whichever is higher

6210 40 40 --- High Altitude Clothes (Conforming u 20% or Rs. 65 per 
to IS 5866) piece,whichever is higher

6210 40 50 --- Fighter Aircraft Clothing (Conforming u 20% or Rs. 65 per 
to IS 11871) piece whichever is higher


-----

conforming to IS 17423

6210 40 70 --- Surgical gowns and drapes conforming to IS u 20% or Rs. 65 per 
17334 piece,whichever is

higher

6210 40 80 --- Clothing for special use such as FR, chemical u 20% or Rs. 65 per 

6210 40 90


--

(IS 15071,15758), electrical (IS 11871, IS
16655) and industrial protection (IS 17466)

Other


u


piece,whichever is

higher

20% or Rs.65 per 
piece,whichever is

higher

20% or Rs.65 per 
piece, whichever is

higher


6210 50 00 - Other women‗s or girls‗ garments u

**6211** **TRACK SUITS, SKI SUITS AND SWIMWEAR;**
**OTHER GARMENTS**

             - _Swimwear :_


6211 11 00 -- Men‗s or boys‗ u 20% 
6211 12 00 -- Women‗s or girls‗ u 20% 
6211 20 00 - Ski suits u 20% 
             - _Other garments,_ _men’s_ _or boys’ :_

6211 32 00 -- Of cotton u 20% or Rs.135 per 
piece,whichever is higher

6211 33 00 -- Of man-made fibres u 20% or Rs.135 per 
piece,whichever is higher

6211 39 -- Of other textile materials:

--- Of silk:

6211 39 11 ---- Handloom u 20% 
6211 39 19 ---- Other u 20% 

6211 39 90 --
             

6211 39 90 --- Other u 20% 
             - _Other garments, women’s orgirls’:_

6211 42 -- _Of cotton:_

--- _Kurta or Salwar with or without Dupatta:_

6211 42 11 ---- Embroidered with Lucknow Chikan Craft u 20% or Rs. 135 per 
piece, whichever is higher

6211 42 19 ---- Other u 20% or Rs. 135 per 
piece, whichever is higher

--- _Other:_

6211 42 91 ---- Embroidered with Lucknow Chikan Craft u 20% or Rs. 135 per 
piece, whichever is higher

6211 42 99 ---- Other u 20% or Rs. 135 per 
piece, whichever is higher

6211 43 -- _Of man made fibre:_

6211 43 10 --- Embroidered with Lucknow Chikan Craft u 20% or Rs. 135 per 
piece, whichever is higher

6211 43 90 --- Other u 20% or Rs. 135 per 
piece, whichever is higher

6211 49 -- _Of other textile materials:_

6211 49 10 --- Of wool or fine animal hair u 20% 
--- _of silk:_

6211 49 21 ---- Khadi u 20% 
6211 49 22 ---- Embroidered with Lucknow Chikan Craft u 20% 

u 20% 

6211 49 29 ---- Other
_Other:_


u 20% 

-----

**6212** **BRASSIERES, GIRDLES, CORSETS, BRACES,**

**SUSPENDERS, GARTERS AND SIMILAR ARTICLES**

**AND** **PARTS** **THEREOF,** **WHETHER** **OR** **NOT**
**KNITTED OR CROCHETED**

6212 10 00 - Brassieres u 20% or Rs.30 per piece, 

6212 20 00

6212 30 00






Girdles and panty-girdles u

Corselettes u


whichever is higher
20% or Rs.30 per piece, 
whichever is higher
20% or Rs.30 per piece, 
whichever is higher


6212 90 - _Other :_

6212 90 10 --- Suspender belts, braces, suspender u 20% or Rs.30 per piece, 
garters whichever is higher

6212 90 90 --- Other u 20%% or Rs.30 per piece, 
whichever is higher

**6213** **HANDKERCHIEFS**

6213 20 00 - Of cotton u 20% **-**

6213 90 - _Of other textile materials :_

6213 90 10 --- Of man-made fibres u 20% **-**

6213 90 90 --- Other u 20% **-**

**6214** **SHAWLS,** **SCARVES,** **MUFFLERS,**

**MANTILLAS,** **VEILS AND THE LIKE**

6214 10 - _Of silk or silk waste :_

6214 10 10 --- Scarves of silk measuring 60 cms u 20% or Rs.390 per piece, 
or less whichever is higher

6214 10 20 --- Shawls, scarves (exceeding 60 cms)

and the like u 20% or Rs.390 per piece,             
whichever is higher


6214 10 30

6214 10 40


6214 10 30 --- Of Handoom u 10% or Rs.390 per piece, 
whichever is higher

6214 10 40 --- Embroidered with Lucknow Chikan u 20% or Rs.390 per piece, 
Craft whichever is higher

6214 10 90 --- Other u 20% or Rs.390 per piece, 
whichever is higher

6214 20 - _Of wool or fine animal hair :_

6214 20 10 --- Shawls u 20% or Rs.180 per piece, 
whichever is higher

--- Scarves:

6214 20 21 ---- Khadi u 20% or Rs. 180 per piece, 
whichever is higher

6214 20 29 ---- Other u 20% or Rs. 180 per piece, 
whichever is higher

--- Mufflers:

6214 20 31 ---- Khadi u 20% or Rs. 180 per piece, 
whichever is higher

6214 20 39 ---- Other u 20% or Rs. 180 per piece, 
whichever is higher

6214 20 90 --- Other u 20% or Rs.180 per piece, 
whichever is higher

6214 30 - Of synthetic fibres


--
--

-----

6214 30 90 --- Other u 20% 
6214 40 - _Of artificial fibres_
6214 40 10 --- Embroidered with Lucknow Chikan u 20% 
Craft

6214 40 90 --- Other u 20% 
6214 90 - _Of other textile materials :_

6214 90 10 --- Abrabroomal, cotton u 20% or Rs.75 per piece, 

--- _Chadars, cotton_ _:_


whichever is higher


6214 90 21 ---- Grey u 10% or Rs.75 per piece, 
whichever is higher

6214 90 22 ---- White bleached u 10% or Rs.75 per piece, 
whichever is higher

6214 90 29 ---- Other u 20% or Rs.75 per piece, 
whichever is higher

--- _Odhani, cotton :_

6214 90 31 ---- Grey u 10% or Rs.75 per piece, 
whichever is higher

6214 90 32 ---- White bleached u 10% or Rs.75 per piece, 
whichever is higher

6214 90 39 ---- Other u 20% or Rs.75 per piece, 
whichever is higher

--- _Scarves, cotton:_

6214 90 41 _----_ Embroidered with Lucknow Chikan Craft u 20% or Rs.75 per piece, 
whichever is higher

6214 90 49 _----_ Other u 20% or Rs.75 per piece, 
whichever is higher

--- _Shawls, mufflers and the like,_

_of cotton:_

6214 90 51 ---- Embroidered with Lucknow Chikan Craft u 20% or Rs.75 per piece, 
whichever is higher

6214 90 59 ---- Other u 25% or Rs.75 per piece, 
whichever is higher

--- _Shawls, mufflers and the like of_

_man-made fibres:_

6214 90 61 ---- Embroidered with Lucknow Chikan Craft u 20% or Rs.75 per piece, 
whichever is higher

6214 90 69 ---- Other u 20% or Rs.75 per piece, 
whichever is higher

--- _Other:_

6214 90 91 ---- Embroidered with Lucknow Chikan Craft u 20% or Rs.75 per piece, 
whichever is higher

6214 90 99 ---- Other u 20% or Rs.75 per piece, 
whichever is higher


-----

**6215** **TIES,** **BOW TIES** **AND** **CRAVATS**

6215 10 - Of silk or silk waste:

6215 10 10 --- Khadi u 20% or Rs. 55 per piece, 
whichever is higher

6215 10 90 --- Other u 20% or Rs. 55 per piece, 
whichever is higher

6215 20 00 **-** Of man-made fibres u 20% or Rs.55 per piece, 
whichever is higher

6215 90 **-** _Of other textile materials :_

6215 90 10 --- Of cotton u 20% or Rs.55 per piece, 
whichever is higher

6215 90 90 --- Other u 20% or Rs.55 per piece, 
whichever is higher

**6216** **GLOVES,** **MITTENS** **AND** **MITTS**

6216 00 **-** _Gloves, mittens and mitts :_

6216 00 10 --- Of cotton pa 20% **-**

6216 00 20 --- Of Handloom pa 20% **-**

6216 00 90 --- Other pa 20% **-**

**6217** **OTHER** **MADE** **UP** **CLOTHING**

**ACCESSORIES;** **PARTS** **OF** **GARMENTS**

**OR** **OF** **CLOTHING** **ACCESSORIES,**

**OTHER THAN THOSE** **OF** **HEADING**

**6212**

6217 10 **-** _Accessories_ _:_

6217 10 10 --- For articles of apparel, of cotton kg. 20% 
6217 10 20 --- For articles of apparel, of synthetic kg. 20% 
fibres

6217 10 30 --- For articles of apparel, of wool kg. 20% 
6217 10 40 --- For articles of apparel, of silk kg. 20% 
6217 10 50 --- For articles of apparel, of kg. 20% 
regenerated fibre

6217 10 60 --- For articles of apparel, of other kg. 20% 
fibres

6217 10 70 --- Stockings, socks, sockettes and kg. 20% 
the like, of cotton

6217 10 90 --- Other kg. 20% 
6217 90 - _Parts :_

6217 90 10 --- Collar cuffs and the like of cotton kg. 20% 
6217 90 20 --- Of silk kg. 20% 
6217 90 30 --- Of wool kg. 20% 
6217 90 40 --- Separately presented removable kg. 20% 
linings for raincoats and other

6217 90 90 --- Other kg. 20% 

-----

**SECTION-XI** **CHAPTER-63**

**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 head
ing 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.

**Sub-heading Note:**

Sub-heading 6304 20 covers articles made from warp knit fabrics, impregnated or coated with alpha
cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin
(ISO) or pirimiphosmethyl (ISO).

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**
**Areas**

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

**I.—OTHER MADE UP TEXTILE ARTICLES**

**6301** **BLANKETS** **AND** **TRAVELLING** **RUGS**

6301 10 00 **-** Electric blankets u 10% 

6301 20 00

6301 30 00


**-** Blankets (other than electric blankets) and

travelling rugs, of wool or of fine animal hair

**-** Blankets (other than electric blankets) and


u

u


10% or
Rs. 275

per piece,

whichever
is higher

10%






-----

**SECTION-XI** **CHAPTER-63**

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


6301 40 00


travelling rugs, of cotton
Blankets (other than electric blankets) and

travelling rugs, of synthetic fibres
_Other blankets and travelling rugs :_


u


20%





6301 40 00 **-** Blankets (other than electric blankets) and u 20% 
travelling rugs, of synthetic fibres

6301 90 **-** _Other blankets and travelling rugs :_

6301 90 10 **---** Jute blankets including blankets of blended jute u 20% 
6301 90 90 **---** Other u 20% 
**6302** **BED** **LINEN,** **TABLE** **LINEN,** **TOILET** **LINEN** **AND**

**KITCHEN LINEN**

6302 10 **-** _Bed linen, knitted or crocheted :_

6302 10 10 **---** Of cotton kg. 10% 
6302 10 90 **---** Other kg. 10% 
**-** _Other bed linen, printed :_

6302 21 **--** Of cotton


6301


90


6302 21 10 **---** Handloom kg. 10% or
Rs. 108

per kg.,

whichever

is higher


6302 21 10 **---** Handloom kg. 10% or Rs. 108

per kg.,

whichever

is higher

6302 21 90 **---** Other kg. 10% or 
Rs. 108
per kg.,

whichever

is higher

6302 22 00 **--** Of man-made fibres kg. 10% 
6302 29 00 **--** Of other textile materials kg. 10% 
**-** _Other bed linen :_

6302 31 00 **--** Of cotton kg. 10% or 
Rs. 96

per kg.,

whichever

is higher

6302 32 00 **--** Of man-made fibres kg. 10% 
6302 39 00 **--** Of other textile materials kg. 10% 
6302 40 **-** _Table linen, knitted or crocheted :_

6302 40 10 **---** Of silk kg. 10% 
6302 40 20 **---** Of wool or fine animal hair kg. 10% 
6302 40 30 **---** Of cotton kg. 10% 
6302 40 40 **---** Of man-made fibres kg. 10% 
6302 40 90 **---** Other kg. 10% 
**-** _Other table linen :_

6302 51 **--** Of cotton

6302 51 10 **--** Handloom kg. 10% 
6302 51 90 **--** Other kg. 10% 
6302 53 00 **--** Of man-made fibres kg. 10% 

6302 21 90

6302 22 00

6302 29 00

6302 31 00

6302 32 00


-----

**SECTION-XI** **CHAPTER-63**

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

6302 59 00 **--** Of other textile materials kg. 10% 
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% 
**-** _Other :_

6302 91 **--** Of cotton

6302 91 10 **---** Handloom kg. 10% 
6302 91 90 **---** Other kg. 10% 
6302 93 00 **--** Of man-made fibres kg. 10% 
6302 99 00 **--** Of other textile materials kg. 10% 
**6303** **CURTAINS** **(INCLUDING** **DRAPES)** **AND** **INTERIOR**

**BLINDS;** **CURTAIN OR BED VALANCES**

**-** _Knitted or crocheted :_

6303 12 00 **--** Of synthetic fibres kg. 10% 
6303 19 00 **--** Of other textile materials kg. 10% 
**-** _Other :_

6303 91 00 **--** Of cotton kg. 10% 
6303 92 00 **--** Of synthetic fibres kg. 10% 
6303 99 **--** _Of other textile materials :_

6303 99 10 **---** Silk shower curtains kg. 10% 
6303 99 90 **---** Other kg. 10% 
**6304** **OTHER** **FURNISHING** **ARTICLES,** **EXCLUDING**

**THOSE OF HEADING** **9404**

**-** _Bedspreads :_

6304 11 00 **--** Knitted or crocheted u 10% 
6304 19 **--** _other :_

6304 19 10 **---** Bedsheets and bedcovers, of cotton u 10% 
6304 19 20 **---** Bedspreads of silk u 10% 
6304 19 30 **---** Bedsheets and bedcovers of man-made fibres u 10% 
6304 19 40 **---** Bed sheets and Bed covers of cotton, Handloom u 10% 
6304 19 90 **---** Other u 10% 
6304 20 00 - Bed nets, specified in Sub- heading Note 1 to this u 10% 
Chapter

**-** _Other :_

6304 91 **--** _Knitted or crocheted :_

6304 91 10 **---** Silk belt u 10% 
6304 91 20 **---** Woollen cushion cover u 10% 
6304 91 90 **---** Other u 10% 
6304 92 **--** _Not knitted or crocheted, of cotton :_

**---** Counterpanes

6304 92 11 **----** Of Handloom u 10% 

-----

**SECTION-XI** **CHAPTER-63**

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


6304 92 19 **----** Other u 10% 
**---** Napkins

6304 92 21 **----** Of Handloom u 10% 
6304 92 29 **----** Other u 10% 
--- Pillow cases and pillow slips

6304 92 31 **----** Of Handloom u 10% 
6304 92 39 **----** Other u 10% 
--- Table cloth and Table Covers

6304 92 41 **----** of Handloom u 10% 
6304 92 49 **----** Other u 10% 
6304 92 50 **---** Terry towel u 10% 
6304 92 60 **---** Towels, other than terry towel u 10% 

6304 92 70

6304 92 81

6304 92 89

6304 92 91


6304 92 70 **---** Mosquito nets u 10% 
**---** Cushion covers

6304 92 81 **----** Of Handloom u 10% 
6304 92 89 **----** Other u 10% 
--- Other furnishing articles

6304 92 91 **----** Of Handloom u 10% 
6304 92 99 **----** Other u 10% 
6304 93 00 **--** Not knitted or crocheted, of synthetic fibres u 10% 
6304 99 **--** _Not knitted or crocheted, of other_

_textile material :_

6304 99 10 **---** Silk cushion covers u 10% 
**---** 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_

_fibres of heading 5303 :_

6305 10 10 **---** Jute bagging for raw cotton kg. 10% 
6305 10 20 **---** Jute corn (grains) sacks kg. 10% 
6305 10 30 **---** Jute hessian bags kg. 10% 
6305 10 40 **---** Jute sacking bags kg. 10% 
6305 10 50 **---** Jute wool sacks kg. 10% 
6305 10 60 **---** Plastic coated or paper cum polythene lined kg. 10% 
jute bags and sacks

6305 10 70 **---** Paper laminated hessian jute kg. 10% 
6305 10 80 **---** Jute soil savers kg. 10% 
6305 10 90 **---** Other kg. 10% 
6305 20 00 **-** Of cotton kg. 10% 

6305 10 70


kg.


_Of man-made textile materials :_
Flexible intermediate bulk containers


6305 32 00



**-**

**--**


10%





-----

**SECTION-XI** **CHAPTER-63**

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

6305 33 00 **--** Other, of polyethylene or polypropylene kg. 10% 

6305 39 00


**--**


10%





strip or the like
Other


kg.


6305 90 00 **-** Of other textile materials kg. 10% 
**6306** **TARPAULINS, AWNINGS AND SUNBLINDS; TENTS**
**(INCLUDING TEMPORARY CANOPIES AND SIMILAR**

**ARTICLES);** **SAILS** **FOR** **BOATS,** **SAILBOARDS** **OR**

**LANDCRAFT; CAMPING GOODS**

**-** _Tarpaulins,_ _awnings_ _and sunblinds :_

6306 12 00 **--** Of synthetic fibres kg. 10% 
6306 19 **--** _Of other textile materials :_

6306 19 10 **---** Jute tarpaulins (including DW tarpaulin) kg. 10% 
6306 19 20 **---** Blinds or awnings of coir kg. 10% 
6306 19 30 **---** Venetian or Austrian blinds kg. 10% 
6306 19 90 **---** Other kg. 10% 
**-** Tents (including temporary canopies and similar

articles):

6306 22 00 **--** Of synthetic fibres kg. 10% 
6306 29 **--** _Of other textile materials :_

6306 29 10 **---** Of jute kg. 10% 
6306 29 90 **---** Other kg. 10% 
6306 30 00 **-** Sails kg. 10% 
6306 40 00 **-** Pneumatic mattresses u 10% 
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 :_

6307 10 10 **---** Of cotton kg. 10% 
6307 10 20 **---** Of man-made fibres kg. 10% 
6307 10 30 **---** Of Cotton, Handloom kg. 10% 
6307 10 90 **---** Other kg. 10% 
6307 20 **-** _Life-jackets_ _and_ _life-belts_ _:_

6307 20 10 **---** Of cotton kg. 10% 
6307 20 90 **---** Other kg. 10% 
6307 90 **-** _Other :_

**---** _Dress materials hand printed :_

6307 90 11 **----** Of cotton kg. 10% 
6307 90 12 **----** Of silk kg. 10% 
6307 90 13 **----** Of man-made fibres kg. 10% 
6307 90 19 **----** Other kg. 10% 
6307 90 20 **---** Made up articles of cotton kg. 10% 
**---** _Other:_

6307 90 91 **----** Textile face masks, without a replaceable filter or u 10% 
mechanical parts, including surgical mask and


-----

**SECTION-XI** **CHAPTER-63**

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

**II.—SETS**


**6308 00 00** **SETS CONSISTING** **OF** **WOVEN FABRIC**
**AND YARN, WHETHER**

**OR NOT WITH ACCESSORIES,** **FOR MAKING UP**

**INTO RUGS,** **TAPESTRIES, EMBROIDERED**

**TABLE CLOTHS OR SERVIETTES, OR SIMILAR TEXTILE**

**ARTICLES,** **PUT UP IN PACKINGSFOR RETAIL SALE**

**III.—WORN CLOTHING AND**

**WORN TEXTILE ARTICLES; RAGS**


kg.


10%





**6309 00 00** **WORN** **CLOTHING** **AND** **OTHER** **WORN** **ARTICLES** kg. 10% -
**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 :_

6310 10 10 **---** Woollen rags kg. 20% 
6310 10 20 **---** Cotton rags kg. 20% 
6310 10 30 **---** Gunny cuttings kg. 20% 
6310 10 90 **---** Other kg. 20% 
63 10 90 **-** _Other :_

6310 90 10 **---** Woolen rags kg. 20% 
6310 90 20 **---** Cotton rags kg. 20% 
6310 90 30 **---** Gunny cuttings kg. 20% 
6310 90 40 **---** Synthetic rags kg. 20% 
6310 90 90 **---** Other kg. 20% 

-----

**SECTION-XII** **CHAPTER-64**

SECTION XII

**FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING- STICKS, SEAT-**

**STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND**
**ARTICLES MADE THEREWITH; ARTIFICIALFLOWERS; 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 of 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.


-----

**SECTION-XII** **CHAPTER-64**

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**
**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,**


pa


6401 10

6401 10 10



 
--

**SCREWING,** **PLUGGING OR SIMILAR PROCESSES**
_Footwear incorporating a protective_

_metal toe-cap :_
Of rubber


35%





6401 10 90 --- Other pa 35% 
             - _Other footwear :_

6401 92 -- _Covering the ankle but not covering the knee :_

6401 92 10 --- Of rubber pa 35% 
6401 92 90 --- Other pa 35% 
6401 99 -- _Other :_

6401 99 10 --- Of rubber pa 35% 
6401 99 90 --- Other pa 35% 
**6402** **OTHER** **FOOTWEAR** **WITH** **OUTER** **SOLES** **AND**

**UPPERS OF RUBBER OR PLASTICS**


pa


6402 12

6402 12 10



 
-
--

_Sports footwear :_
_Ski-boots, cross-country ski footwear and_

_snowboard boots :_
Of rubber


35%





6402 12 90 --- Other pa 35% 
6402 19 -- _Other :_

6402 19 10 --- Of rubber pa 35% 
6402 19 90 --- Other pa 35% 
6402 20 - _Footwear with upper straps or thongs_

_assembled to the sole by means of plugs :_

6402 20 10 --- Of rubber pa 35% 
6402 20 90 --- Other pa 35% 
             - _Other footwear :_

6402 91 -- _Covering the ankle :_

6402 91 10 --- Of rubber pa 35% 
6402 91 90 --- Other pa 35% 
6402 99 -- _Other_

6402 99 10 --- Of rubber pa 35% 
6402 99 90 --- Other pa 35% 

-----

**SECTION-XII** **CHAPTER-64**

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

**6403** **FOOTWEAR** **WITH** **OUTER** **SOLES** **OF** **RUBBER,**

**PLASTICS,** **LEATHER OR COMPOSITION**

**LEATHER AND UPPERS OF LEATHER**


6403 12 00

6403 19



 
-
-

_Sports footwear :_
Ski-boots, cross-country ski footwear and

snowboard boots
_Other :_


pa


35%





6403 19 10 --- With outer soles of leather pa 35% 
6403 19 20 --- With outer soles of rubber pa 35% 
6403 19 90 --- Other pa 35% 

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 35% 
6403 20 12 ---- For women pa 35% 
6403 20 13 ---- For children pa 35% 

6403 20 19

6403 20 21


---
--
---

Other
_All leather, open toe :_
For men


pa

pa


35%

35%






6403 20 22 ---- For women pa 35% 
6403 20 23 ---- For children pa 35% 
6403 20 29 ---- Others pa 35% 
6403 20 30 --- Of leather soles with embroidered uppers pa 35% 
6403 20 40 --- Kolapuri chappals and similar footwear pa 35% 
6403 20 90 --- Other pa 35% 
6403 40 00 - Other footwear, incorporating a protective

metal toe-cap pa 35%           
             - _Other footwear, with outer soles of leather :_

6403 51 -- _Covering the ankle :_

--- _All leather shoes :_

6403 51 11 ---- For men pa 35% 
6403 51 12 ---- For women pa 35% 
6403 51 13 ---- For children pa 35% 
6403 51 19 ---- Other pa 35% 
6403 51 90 --- Other pa 35% 
6403 59 -- _Other :_

6403 59 10 --- For men pa 35% 
6403 59 20 --- For women pa 35% 
6403 59 30 --- For children pa 35% 
6403 59 90 --- Other pa 35% 
             - _Other footwear :_

6403 91 -- _Covering the ankle :_

6403 91 10 --- Leather boots and other footwear with pa 35% 

-----

**SECTION-XII** **CHAPTER-64**

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


pa


6403 91 20


--

rubber sole
Leather footwear with plastic and synthetic sole


35%





6403 91 90 --- Other pa 35% 
6403 99 -- _Other :_

6403 99 10 --- Leather sandals with rubber sole pa 35% 
6403 99 20 --- Leather sandals with plastic or synthetic sole pa 35% 
6403 99 90 --- Other pa 35% 
**6404** **FOOTWEAR** **WITH** **OUTER** **SOLES** **OF** **RUBBER,** **PLASTICS,**

**LEATHER OR COMPOSITION LEATHER AND UPPERS OF**

**TEXTILE MATERIALS**


pa


6404 11

6404 11 10



  
-
--

_Footwear with outer soles of rubber or plastics :_
_Sports footwear; tennis shoes, basketball shoes,_

_gym shoes, training shoes and the like :_
Of rubber sole with canvas upper


35%





6404 11 20 --- Of rubber sole with leather cloth uppers pa 35% 
6404 11 90 --- Other pa 35% 
6404 19 -- _Other :_

6404 19 10 --- Of rubber sole with canvas upper pa 35% 
6404 19 20 --- Of rubber sole with leather cloth uppers pa 35% 
6404 19 90 --- Other pa 35% 
6404 20 00 - Footwear with outer soles of leather or pa 35% 
composition leather

**6405** **OTHER** **FOOTWEAR**

6405 10 00 - With uppers of leather or composition leather pa 35% 
6405 20 00 - With uppers of textile materials pa 35% 
6405 90 00 - Other pa 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

6406 10 10



  
--

_Uppers and parts thereof, other_
_than stiffeners :_
Embroidered uppers of textile materials


kg.


20%





6406 10 20 --- Leather uppers (prepared) kg. 20% 
6406 10 30 --- Goat lining kg. 20% 
6406 10 40 --- Sheep lining kg. 20% 
6406 10 90 --- Other kg. 20% 
6406 20 00 - Outer soles and heels,of rubber or plastics kg. 20% 
6406 90 - _Other:_

6406 90 10 --- Of wood kg. 20% 

-----

**SECTION-XII** **CHAPTER-64**

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

6406 90 20 --- Leather parts other than soles and prepared uppers kg. 20% 
6406 90 30 --- Leather soles kg. 20% 
6406 90 40 --- Gaiters,leggings and similar articles kg. 20% 
6406 90 50 --- Parts of gaiters,leggings and similar articles kg. 20% 
6406 90 90 --- Other kg. 20% 

-----

**SECTION-XII** **CHAPTER-65**

**CHAPTER** **65**

**_Headgear and parts thereof_**

**NOTES** **:**

1. 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** **Prefer-**
**ential**
**Areas**

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

**HAT-FORMS, HAT BODIES AND HOODS OF**
**6501** **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_


Of cotton
Of wool and fur felt
Other


65010010
65010020
65010090


------

10%
10%
10%

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_


kg.
kg.
kg.

kg.


6502 00 10


--

_strips of any material, neither blocked to shape,_
_nor with made brims, nor lined, nor trimmed:_
Of cotton


6502 00 20 --- Of wool kg. 10% 
6502 00 90 --- Other kg. 10% 

-----

**SECTION-XII** **CHAPTER-65**

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

**6504 00 00** **HATS** **AND** **OTHER** **HEADGEAR,** **PLAITED** **OR MADE** **BY**

**ASSEMBLING** **STRIPS** **OF** **ANY** **MATERIAL,** **WHETHER** kg. 10%           
**ORNOT 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**

6505 00 - _Hats and other headgear, knitted or crocheted,_


6505 00 10


--

_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_
Hair nets


kg.


10%





6505 00 90 --- Other kg. 10% 
**6506** **OTHER** **HEADGEAR,** **WHETHER** **OR** **NOT** **LINED**

**OR TRIMMED**

6506 10 - _Safety headgear:_

6506 10 10 --- Speed glass welding helmets or other helmets u 10% 

meant for industrial use

6506 10 90 --- Other u 10% 
             - _Other:_

6506 91 00 -- Of rubber or of plastics kg. 10% 
6506 99 00 -- Of other materials kg. 10% 

6506 10 90


--

**6507 00 00** **HEAD-BANDS,** **LININGS,** **COVERS,** **HAT** **FOUNDATIONS,**

**HAT FRAMES,** **PEAKS** **AND** **CHINSTRAPS,** **FOR** **HEADGEAR**


kg. 10% 

-----

**SECTION-XII** **CHAPTER-66**

**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** **Prefer-**
**ential**
**Areas**

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

**6601** **UMBRELLAS** **AND** **SUN** **UMBRELLAS** **(INCLUDING**

**WALKING-STICK** **UMBRELLAS,** **GARDEN UMBRELLAS**

**AND SIMILAR UMBRELLAS)**

6601 10 00 - Garden or similar umbrellas u 20% 
              - _Other:_

6601 91 00 -- Having a telescopic shaft u 20% 
6601 99 00 -- Other u 20% 
**6602 00 00** **WALKING-STICKS,** **SEAT-STICKS,** **WHIPS,** **RIDING**
**CROPS AND** **THE** **LIKE** u 10%          
**6603** **PARTS,** **TRIMMINGS** **AND** **ACCESSORIES** **OF**

**ARTICLES OF HEADING 6601 TO 6602**

6603 20 00 - Umbrella frames, including frames kg. 10% 
mounted on shafts (sticks)

6603 90 - _Other:_

6603 90 10 --- Umbrella ribs kg. 10% 
6603 90 90 --- Other kg. 10% 

-----

**SECTION-XII** **CHAPTER-67**

**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) filtering or 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 or 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; or

(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** **Prefer-**

**ential**

**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)**

6701 00 - _Skins and other parts of birds with their feathers_

_or down, feathers, parts of feathers, down and_


-----

**SECTION-XII** **CHAPTER-67**

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

_articles thereof (other than goods of_
_heading 0505 and worked quills and_
_scapes):_

6701 00 10 --- Feather dusters kg. 10% 
6701 00 90 --- Other kg. 10% 

**6702**

6702 10





**ARTIFICIAL FLOWERS, FOLIAGE AND FRUIT AND**

**PARTS THEREOF; ARTICLES MADE OF ARTIFICIAL**

**FLOWERS, FOLIAGE** **OR** **FRUIT**
_Of plastics :_


6702 10 10 **--- Decorative plants** kg. 20% 
6702 10 90 --- Other kg. 20% 
6702 90 - _Of other materials :_

6702 90 10 --- Of jute kg. 20% 
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

6703 00 10

6703 00 20



 
--
--

_Human hair, dressed, thinned, bleached or_
_otherwise worked; wool or other animal hair or_
_other textile materials, prepared for use in_
_making wigs or the like :_
Human hair, dressed, thinned, bleached or

otherwise worked
Wool or other animal hair or other textile

materials, prepared for use in making wigs
or the like


kg.

kg.

kg.


10%

10%

10%







**6704** **WIGS, FALSE BEARDS, EYEBROWS AND EYELASHES,**

**SWITCHES AND THE LIKE, OF HUMAN OR ANIMAL**

**HAIR OR** **OF** **TEXTILE MATERIALS;** **ARTICLES** **OF HUMAN**

**H AIR NOT ELSEW HERE SPECIF IED O R INCLUDED**


_Of synthetic textile materials :_
Complete wigs


6704 11 00



 
-

6704 19 -- _Other :_

6704 19 10 --- Hair nets kg. 10% 
6704 19 90 --- Other kg. 10% 
6704 20 - _Of human hair :_

6704 20 10 --- Wigs kg. 10% 
6704 20 20 --- Hair nets kg. 10% 
6704 20 90 --- Other kg. 10% 
6704 90 00 - Of other materials kg. 10% 

-----

**SECTION-XIII** **CHAPTER-68**

**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,

paper and paperboard coated with mica powder or graphite, bituminised or asphalted paper and
paperboard) ;

(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, luminaires and lighting fittings,

prefabricated buildings) ;

(l) articles of Chapter 95 (for example, toys, games and sports requisites) ;
(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 2512.5 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.

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard Prefer-**

**ential**

**Areas**

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

**6801** **00** **00** **SETTS,** **CURBSTONES** **AND** **FLAGSTONES,**

**OF NATURAL STONE** **(EXCEPT SLATE)** kg. 10%            

-----

**SECTION-XIII** **CHAPTER-68**

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


**6802**

6802 10 00

6802 21



 
 
-

**WORKED MONUMENTAL OR BUILDING STONE**
**(EXCEPT SLATE) AND ARTICLES THEREOF, OTHER**
**THAN GOODS OF HEADING 6801;** **MOSAICCUBES** **AND**

**THE LIKE, OF NATURAL STONE (INCLUDING** **SLATE),**
**WHETHER OR NOT ON A BACKING; ARTIFICIALLY**

**COLOURED GRANULES, CHIPPINGS AND POWDER, OF**
**NATURAL** **STONE (INCLUDING** **SLATE)**
Tiles, cubes and similar articles, whether or not

rectangular (including square), the largest face of
which is capable of being enclosed in a square
the side of which is less than 7 cm; artificially
coloured granules,chippings and powder
_Other monumental or building stone and_
_articles thereof, simply cut or sawn, with a flat_
_or even surface :_
_Marble, travertine and alabaster :_


kg.


40%





6802 2110 --- Marble blocks or tiles kg. 40% 
6802 21 20 --- Marble monumental stone kg. 40% 
6802 21 90 --- Other kg. 40% 
6802 23 -- _Granite :_

6802 23 10 --- Granite blocks or tiles kg. 40% 
6802 23 90 --- Other kg. 40% 

6802 29 00

6802 91 00


-
 
-

Other stone
_Other :_
Marble, travertine and alabaster


kg.

kg.


40%

40%






6802 92 00 -- Other calcareous stone kg. 40% 
6802 93 00 -- Granite kg. 40% 
6802 99 00 -- Other stone kg. 10% 
**6803 00 00** **WORKED SLATE** **AND** **ARTICLES** **OF** **SLATE** **OR** **OF** kg. 10% 
**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**

6804 10 00 - Millstones and grindstones for milling, grinding or kg. 10% 
pulping


-----

**SECTION-XIII** **CHAPTER-68**

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


_Other millstones, grindstones, grinding wheels_
_and the like :_
_Of agglomerated synthetic or natural diamond:_


6804


21



 
-

6804 21 10 --- Diamond impregnated wheels kg. 10% 
6804 21 90 --- Other kg. 10% 
6804 22 -- _Of other agglomerated abrasives or of ceramics :_

6804 22 10 --- Grinding wheels of synthetic abrasives kg. 10% 
6804 22 20 --- Grinding wheels of other materials kg. 10% 
6804 22 90 --- Other kg. 10% 
6804 23 -- _Of natural stone :_

6804 23 10 --- Grinding wheels made of natural stone kg. 10% 
6804 23 90 --- Other kg. 10% 
6804 30 - _Hand sharpening or polishing stones:_

6804 30 10 --- Polishing stones kg. 10% 
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 :_

6805 10 10 --- Abrasive cloth kg. 10% 
6805 10 90 --- Other kg. 10% 
6805 20 - _On a base of paper or paperboard only :_

6805 20 10 --- Emery or corundum coated paper kg. 10% 
6805 20 20 --- Flint coated paper kg. 10% 
6805 20 30 --- Glass or sand coated paper kg. 10% 
6805 20 40 --- Other abrasive paper kg. 10% 
6805 20 90 --- Other kg. 10% 
6805 30 00 - On a base of other materials kg. 10% 
**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**

6806 10 00 - Slag wool, rock wool and similar mineral wools kg. 10% 
(including intermixtures thereof), in bulk,
sheets or rolls

6806 20 00 - Exfoliated vermiculite, expanded clays, foamed kg. 10% 
slag and similar expanded mineral materials
(including intermixtures thereof)


-----

**SECTION-XIII** **CHAPTER-68**

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

6806 90 00 - Other kg. 10% 
**6807** **ARTICLES** **OF** **ASPHALT** **OR** **OF** **SIMILAR** **MATERIAL** **(FOR**

**EXAMPLE, PETROLEUM BITUMEN ORCOAL TAR PITCH)**

6807 10 - _In-rolls :_

6807 10 10 --- Tarfelt roofing kg. 10% 
6807 10 90 --- Other kg. 10% 
6807 90 - _Other:_

6807 90 10 --- Tarfelt roofing kg. 10% 
6807 90 90 --- Other kg. 10% 
**6808 00 00** **PANELS, BOARDS, TILES,** **BLOCKS AND SIMILAR** kg. 10% 
**ARTICLES OF VEGETABLE FIBRE,** **OF STRAW OR OF**

**SHAVINGS, CHIPS, PARTICLES, SAWDUST OR OTHER**

**WASTE,** **OF WOOD,** **AGGLOMERATED WITH CEMENT,**

**PLASTER OR OTHER MINERAL BINDERS**

**6809** **ARTICLES** **OF** **PLASTER** **OR** **OF** **COMPOSITIONS** **BASED**

**ON PLASTER**

             - _Boards, sheets, panels, tiles and similar_

_articles, not ornamented :_

6809 11 00 -- Faced or reinforced with paper or

paperboard only kg. 10%            
6809 19 00 -- Other kg. 10% 
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_ :

6810 11 10 --- Cement bricks kg. 10% 
6810 11 90 --- Other kg. 10% 
6810 19 -- _Other :_

6810 19 10 --- Cement tiles for mosaic kg. 10% 
6810 19 90 --- Other kg. 10% 
             - _Other articles :_

6810 91 00 -- Prefabricated structural components for kg. 10% 
building or civil engineering

6810 99 -- _Other :_

6810 99 10 --- Concrete boulder kg. 10% 
6810 99 90 --- Other kg. 10% 

**6811**


**ARTICLES OF ASBESTOS-CEMENT, OF CELLULOSE**
**FIBRE-CEMENT** **OR** **THE** **LIKE**


-----

**SECTION-XIII** **CHAPTER-68**

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

6811 40 - _Containing asbestos:_

6811 40 10 --- Asbestos - cement sheets kg. 10% 
681140 20 --- Asbestos - cement tiles kg. 10% 

6811 40 90

6811 81 00


--
 
-

Other
_Not containing asbestos:_
Corrugated sheets


kg.

kg.


10%

10%






6811 82 00 -- Other sheets, panels, tiles and similar articles kg. 10% 
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 FIBRES; 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** **NOTREINFORCED,** **OTHER** **THAN**

**GOODS OF HEADING** **6811OR 6813**

6812 80 00 - Of crocidolite kg. 10% 

_Other :_
Clothing, clothing accessories, footwear and
headgear

_Lagging compounds:_
Asbestos

Other
Asbestos packing joints and gaskets:
Packing joints


6812 91 00

6812 99 11

6812 99 19

6812 99 21



  
-
--
---
---
--
---

kg.

kg.

kg.

kg.


10%

10%

10%

10%







6812 99 22 ---- Gaskets kg. 10% 
6812 99 90 --- Other kg. 10% 
**6813** **FRICTION** **MATERIAL** **AND** **ARTICLES** **THEREOF** **(FOR**

**EXAMPLE,** **SHEETS,** **ROLLS,** **STRIPS,** **SEGMENTS,** **DISCS,**

**WASHERS,** **PADS),** **NOT MOUNTED,** **FOR BRAKES,** **FOR**

**CLUTCHES OR THE LIKE,** **WITH A BASIS OF ASBESTOS,**

**OF OTHER MINERAL SUBSTANCES OR OF CELLULOSE,**

**WHETHER OR NOT COMBINED WITH TEXTILE OR**
**OTHER MATERIALS**


-----

**SECTION-XIII** **CHAPTER-68**

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

6813 20 - Containing asbestos:

6813 20 10 --- Brake lining and pads kg. 15% 

6813 20 90

6813 81 00


--
 
-

Asbestos friction materials
Not containing asbestos:
Brake linings and pads


kg.

kg.


15%

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:_

6814 10 10 --- Cut mica condenser films or plates kg. 10% 
6814 10 20 --- Sheets and strips cut to shape kg. 10% 
6814 10 30 --- Washers and discs kg. 10% 
6814 10 90 --- Other kg. 10% 
6814 90 - _Other :_

6814 90 10 --- Mica stacked units kg. 10% 
6814 90 20 --- Silvered mica, capacitor plates or silvered mica plates kg. 10% 
6814 90 30 --- Micanite and all sorts of built up mica kg. 10% 
6814 90 40 --- Micapaper or reconstituted mica paper kg. 10% 
6814 90 50 --- Moulded glass bonded or glass bonded mica kg. 10% 
6814 90 60 --- Mica bricks kg. 10% 
6814 90 90 --- Other kg. 10% 
**6815** **ARTICLES OF STONE OR OF OTHER MINERAL**

**SUBSTANCES (INCLUDING CARBON FIBRES, ARTICLES**

**OF CARBON** **FIBRES** **AND** **ARTICLES OF PEAT),** **NOT**

**ELSEWHERE SPECIFIED OR INCLUDED**

             - _Carbon fibres; articles of carbon fibres for non-_

_electrical uses; other articles of graphite or_
_other carbon for non-electrical uses:_

6815 11 00 -- Carbon fibres kg. 10% 
6815 12 00 -- Fabrics of carbon fibres kg. 10% 
6815 13 00 -- Other articles of carbon fibres kg. 10% 
6815 19 00 -- Other kg. 10% 

6815 20 00

6815 91 00


6815 20 00 - Articles of peat kg. 10% 
             - _Other articles :_

6815 91 00 -- Containing magnesite, magnesia in the form of kg. 7.5% 
periclase, dolomite including in the form of
dolime, or chromite

6815 99 -- _Other :_

6815 99 10 --- Bricks and tiles of fly ash kg. 10% 
6815 99 20 --- Sanitary wares, kitchen wares and other made kg. 10% 
up articles of fly ash

6815 99 30 --- Basalt fibre, filament and articles thereof conforming kg. 10% 
to ASTM D3039, C1185

6815 99 90 Oth kg 10%



 
 
-

-----

**SECTION-XIII** **CHAPTER-69**

**CHAPTER** **69**

**Ceramic products**

**NOTES:**

1. This Chapter applies only to ceramic products which have been fired after shaping :

(a) headings 6904 to 6914 apply only to such products other than those classifiable in headings 6901
to 6903;

(b) articles heated to temperatures less than 800°C for purposes such as curing of resins, accelerating
hydration reactions, or for the removal of water or other volatile components, are not considered to
be fired. Such articles are excluded from Chapter 69; and

(c) Ceramic articles are obtained by firing inorganic, non-metallic materials which have been
prepared and shaped previously at, in general, room temperature. Raw materials comprise, inter alia,
clays, siliceous materials including fused silica, materials with a high melting point, such as oxides,
carbides, nitrides, graphite or other carbon, and in some cases binders such as refractory clays or
phosphates.

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 of 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, luminaires and lighting fittings, prefabricated 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**

**Standard** **Prefer-**
**ential**
**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,**
**TRIPOLITE OR DIATOMITE) OR OF SIMILAR** **SILICEOUS**

**EARTHS**


6901 00 

Bricks, blocks, tiles and other ceramic goods of

siliceous fossil meals (for example, kieselguhr,

tripolite or diatomite) or of similar siliceous earths :


6901 00 10 --- Bricks mt 7.5% 
6901 00 20 --- Blocks mt 7.5% 
6901 00 30 --- Tiles mt 7.5% 
6901 00 90 --- Other mt 7.5% 
**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

50% of the elements Mg, Ca or Cr, expressed as
MgO, CaO or Cr2O3 :

6902 10 10 --- Magnesite bricks and shapes mt 10% 
6902 10 20 --- Chrome magnesite bricks mt 10% 
6902 10 30 --- Magnesite chrome bricks and shapes mt 10% 
6902 10 40 --- Magnesia carbon bricks and shapes mt 10% 
6902 10 50 --- Direct bonded basic bricks and shapes mt 10% 
6902 10 90 --- Other mt 10% 
6902 20 - Containing by weight more than 50% of alumina

(Al2O3), of silica (SiO2) or of a mixture or compound

6902 20 10 --- Silica bricks and shapes mt 10% 
6902 20 20 --- High alumina bricks and shapes mt 10% 
6902 20 30 --- Alumina carbon bricks and shapes mt 10% 
6902 20 40 --- Silicon Carbide bricks and shapes mt 10% 
6902 20 50 --- Mullite bricks mt 10% 
6902 20 90 --- Other mt 10% 
6902 90 - Other:

6902 90 10 --- Fire clay bricks and shapes mt 10% 
6902 90 20 --- Graphite bricks and shapes mt 10% 
6902 90 30 --- Vermiculite insulation bricks mt 10% 
6902 90 40 --- Clay graphite stopper heads mt 10% 
6902 90 90 --- Other mt 10% 
**6903** **OTHER REFRACTORY CERAMIC GOODS (FOR EXAMPLE,**
**RETORTS, CRUCIBLES, MUFFLES, NOZZLES, PLUGS,**
**SUPPORTS, CUPELS, TUBES, PIPES, SHEATHS,** **RODS AND**
**SLIDING** **GATES),** **OTHER** **THAN** **THOSE** **OF** **SILICEOUS**

**FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS**


6903 10 00 - Containing by weight more than 50% of free

carbon

6903 20 - Containing by weight more than 50% of alumina

(Al2O3) or of a mixture or compound of alumina

and of silica (SiO2) :


mt 7.5% 

-----

**SECTION-XIII** **CHAPTER-69**

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

6903 20 10 --- Silicon carbide crucibles mt 7.5% 
6903 20 90 --- Other mt 7.5% 
6903 90 - Other :

6903 90 10 --- Zircon or zircon-mullite refractories mt 7.5% 
6903 90 20 --- Basalt tiles mt 7.5% 
6903 90 30 --- Ceramic fibres mt 7.5% 
6903 90 40 --- Monolithics or castables (fire-clay, basic, silica, mt 7.5% 

6903 90 90


--

high alumina, insulating)
Other

**II.—OTHER** **CERAMIC** **PRODUCTS**


mt


7.5%





**6904** **CERAMIC** **BUILDING** **BRICKS,** **FLOORING** **BLOCKS,**

**SUPPORT OR FILLER TILES AND THE LIKE**

6904 10 00 - Building bricks Tu 10% 
6904 90 00 - Other mt 10% 

**6905**

6905 10 00


**ROOFING** **TILES,** **CHIMNEY-POTS,** **COWLS,**

**CHIMNEY LINERS,** **ARCHITECTURAL ORNAMENTS**

**AND OTHER CERAMIC CONSTRUCTIONAL GOODS**

- Roofing tiles


mt


6905 10 00 - Roofing tiles mt 15% 
6905 90 00 - Other mt 15% 

**6906 00 00** **CERAMIC** **PIPES,** **CONDUITS,** **GUTTERING** **AND PIPE**

**FITTINGS**

**6907** **CERAMIC FLAGS AND PAVING, HEARTH OR WALL**

**TILES; CERAMIC MOSAIC CUBES AND THE LIKE,**
**WHETHER OR NOT ON A BACKING;** **FINISHING**
**CERAMICS**

           - _Flags and paving, hearth or wall tiles, other_

_than those of sub-headings 6907 30 and 6907 40:_


mt 10% 

6907 21 00


-- Of a water absorption coefficient by weight not

exceeding 0.5%


m[2 ]


15%





6907 22 00 -- Of a water absorption coefficient by weight m[2 ]
15%                                    
exceeding 0.5% but not exceeding 10%

6907 23 00 -- Of a water absorption coefficient by weight m[2 ] 15% 
exceeding 10%

6907 30 00 - Mosaic cubes and the like, other than those of

m[2 ] 15%                                                                     
sub-heading 6907 40

6907 40 00 --- Finishing ceramics

m[2 ] 15%                                                                     

-----

**SECTION-XIII** **CHAPTER-69**

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

**6909** **CERAMIC WARES FOR LABORATORY,** **CHEMICAL OR**

**OTHER** **TECHNICAL** **USES;** **CERAMIC** **TROUGHS,** **TUBS**

**AND SIMILAR RECEPTACLES OF A KIND USED IN**

**AGRICULTURE;** **CERAMIC POTS,** **JARS AND SIMILAR**

**ARTICLES OF A KIND USED FOR THE CONVEYANCE**

**OR PACKING OF GOODS**


Ceramic wares for laboratory, chemical or other
technical uses :
Of porcelain or china

Articles having a hardness equivalent to 9 or
more on the Mohs scale
Other :


6909 11 00

6909 12 00

6909 19



 
-
-
-

kg.


10%





kg. 10% 

6909 19 10 --- Ceramic filter candle kg. 10% 
6909 19 90 --- Other kg. 10% 
6909 90 00 - Other kg. 10% 
**6910** **CERAMIC SINKS,** **WASH** **BASINS,** **WASH** **BASIN**

**PEDESTALS, BATHS, BIDETS, WATER CLOSET PANS,**

**FLUSHING CISTERNS,**

**URINALS AND SIMILAR SANITARY FIXTURES**

6910 10 00 - Of porcelain or china kg. 10% 
6910 90 00 - Other kg. 10% 
**6911** **TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD**

**ARTICLES AND TOILET ARTICLES,** **OF PORCELAIN**

**OR CHINA**


6911 10

6911 10 11

6911 10 19

6911 10 21



  
--
---
---
--
---

Tableware and kitchenware:
Tableware :
Of bone china and soft porcelain

Other
Kitchenware:
Of Bone china and soft porcelain


kg.

kg.

kg.


20%

20%

20%







6911 10 29 ---- Other kg. 20% 
6911 90 - Other :

6911 90 10 --- Toilet articles kg. 10% 
6911 90 20 --- Water filters of a capacity not exceeding 40 litres kg. 20% 
6911 90 90 --- Other kg. 20% 
**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


-----

**SECTION-XIII** **CHAPTER-69**

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

porcelain or china :

6912 00 10 --- Tableware kg. 20% 
6912 00 20 --- Kitchenware kg. 20% 
6912 00 30 --- Toilet articles kg. 10% 
6912 00 40 --- Clay articles kg. 20% 
6912 00 90 --- Other kg. 20% 
**6913** **STATUETTES** **AND** **OTHER** **ORNAMENTAL** **CERAMIC**

**ARTICLES**

6913 10 00 - Of porcelain or china kg. 10% 
6913 90 00 - Other kg. 10% 
**6914** **OTHER** **CERAMIC** **ARTICLES**

6914 10 00 - Of porcelain or china kg. 10% 
6914 90 00 - Other kg. 10% 

-----

**SECTION-XIII** **CHAPTER-70**

**CHAPTER** **70**
**_Glass and glassware_**

**NOTES** **:**

1. This Chapter does not cover :

(a) goods of heading 3207 (for example, vitrifiable 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 fibre cables of heading 8544, electrical insulators (heading 8546) or fittings of insulating

material of heading 8547 ;

(d) front windscreens (windshields), rear windows and other windows, framed, for vehicles of

Chapters 86 to 88;

(e) front windscreens (windshields), rear windows and other windows, whether or not framed,

incorporating heating devices or other electrical or electronic devices, for vehicles of Chapters 86 to
88;

(f) optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, ther
mometers, barometers, hydrometers or other articles of Chapter 90 ;

(g) luminaires and lighting fittings, illuminated signs, illuminated name-plates and the like,

having apermanently fixed light source, or parts thereof of heading 9405;

(h) toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (ex
cluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or

(ij) 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% by weight ;
(b) mineral wools with a silica (SiO2) content less than 60% but with an alkaline oxide (K2O or

Na2O) content exceeding 5% 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.

**SUB-HEADING** **NOTE** :

For the purposes of tariff items 7013 22 00, 7013 33 00, 7013 41 00 and 7013 91 00, the expression

―lead crystal‖ means only glass having a minimum lead monoxide (PbO) content by weight of 24%.


-----

**SECTION-XIII** **CHAPTER-70**

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**
**Areas**

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

**CULLET AND OTHER WASTE AND SCRAP OF GLASS,**
**7001** **EXCLUDING GLASS FROM CATHODE-RAY TUBES OR**

**OTHER ACTIVATED GLASS OF HEADING 8549; GLASS IN**

**THE MASS**

7001 00 - _Cullet and_ _other waste and scrap_ _of_ _glass;_

_excluding glass from cathode ray tubes or other_

_activated glass of heading 8549; glass in the_

_mass:_

7001 00 10 --- Cullet and other waste and scrap of glass kg. 5% 
7001 00 20 --- Enamel glass in the mass kg. 10% 
7001 00 90 --- Other kg. 10% 
**7002** **GLASS** **IN** **BALLS** **(OTHER** **THAN** **MICROSPHERES**

**OF HEADING 7018),** **RODS OR TUBES,** **UNWORKED**

7002 10 00 - Balls kg. 10% 
7002 20 - _Rods :_

7002 20 10 --- Enamel glass rods kg. 10% 

7002 20 90

7002 31 00

7002 32 00

7002 39 00


--
 
-
-
-

Other
_Tubes:_
Of fused quartz or other fused silica

Of other glass having a linear coefficient of
expansion not exceeding 5 x 10[-6 ] per Kelvin
within a temperature range of 0[0]C to 300[0]C
Other


kg.

kg.

kg.

kg.


10%

10%

10%

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 :_
_Coloured throughout the mass (body-tinted),_

_opacified, flashed or having an absorbent,_
_reflecting or non-reflecting layer :_


7003 12



 
-

7003 12 10 --- Tinted m[2 ] 10% 
7003 12 90 --- Other m[2 ] 10% 
7003 19 -- _Other :_

7003 19 10 --- Tinted m[2 ] 10% 
7003 19 90 --- Other m[2 ] 10% 
7003 20 - _Wired sheets :_

7003 20 10 --- Tinted m[2 ] 10% 
7003 20 90 --- Other m[2 ] 10% 
7003 30 - _Profiles :_

7003 30 10 --- Tinted m[2 ] 10% 
7003 30 90 --- Other m[2 ] 10% 

-----

**SECTION-XIII** **CHAPTER-70**

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

**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_


_layer :_


--

_absorbent, reflecting or non-reflecting_
_Window glass (sheet glass) :_


7004 20 11 ---- Tinted

7004 20 19 ---- Other


10% 
10% 
10% 
10% 
10% 
10% 
10% 
10% 
10% 
10% 
10% 

_Other :_
Tinted


7004 20 91


--
---

7004 20 99 ---- Other

7004 90 - _Other glass :_


10% 
10% 
10% 
10% 

_Window glass (sheet glass) :_
Tinted


m[2 ]
m[2 ]

m[2 ]
m[2 ]

m[2 ]
m[2 ]

m[2 ]
m[2 ]


10%


7004 90 11


--
---




7004 90 19 ---- Other

--- _Other:_

7004 90 91 ---- Tinted

7004 90 99 ---- Other


**7005**

7005 10 
7005 10 10 --

7005 10 90

7005 21

7005 21 10


--
 
-
--

**FLOAT** **GLASS** **AND** **SURFACE** **GROUND** **OR** **POLISHED**

**GLASS,** **IN SHEETS,** **WHETHER OR NOT HAVING AN**

**ABSORBENT,** **REFLECTING** **OR** **NON-REFLECTING**

**LAYER, BUT NOT OTHERWISE WORKED**
_Non-wired glass, having an absorbent,_
_reflecting or non-reflecting layer :_
Tinted m[2]

Other m[2]

_Other non-wired glass :_
_Coloured throughout the mass (body tinted),_

_opacified, flashed or merely surface ground :_
Tinted m[2]


7005 21 90 --- Other m[2]

7005 29 -- _Other :_

7005 29 10 --- Tinted m[2]

7005 29 90 --- Other m[2]

7005 30 - _Wired glass :_

7005 30 10 --- Tinted m[2]

7005 30 90 --- Other m[2]


**7006 00 00** **Glass of heading 7003, 7004 or 7005, bent, edge-** kg. 10% 
**worked, engraved, drilled, enameled or otherwise**
**worked, but not framed or fitted with other**

**materials**


-----

**SECTION-XIII** **CHAPTER-70**

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

**7007** **SAFETY** **GLASS,** **CONSISTING** **OF** **TOUGHENED**

**(TEMPERED)** **OR LAMINATED GLASS**

              - _Toughened (tempered) safety glass :_

7007 11 00 -- Of size and shape suitable for incorporation kg. 15% 
in vehicles, aircraft, spacecraft or vessels

7007 19 00 -- Other m[2 ] 15% 


             - _Laminated safety glass :_

7007 21 -- _Of size and shape suitable for incorporation in_

_vehicles, aircraft, spacecraft or vessels :_

7007 21 10 --- Bullet proof glass kg. 15% 
7007 21 90 --- Other kg. 15% 
7007 29 00 -- Other m[2 ] 15% 
**7008** **MULTIPLE-WALLED** **INSULATING** **UNITS** **OF** **GLASS**

7008 00 - _Multiple-walled insulating units of glass :_

7008 00 10 --- Glazed glass, double walled kg. 10% 
7008 00 20 --- Glazed glass, multiple walled kg. 10% 
7008 00 90 --- Other kg. 10% 

**7009**

7009 10



 

**GLASS** **MIRRORS,** **WHETHER OR** **NOT FRAMED,**

**INCLUDING** **REAR-VIEW MIRRORS**
_Rear-view mirrors for vehicles :_


7009 10 10 --- Prismatic rear-view mirror for vehicles kg. 15% 

7009 10 90

7009 91 00


--
 
-

Other
_Other :_
Unframed


kg.

kg.


15%

15%






7009 92 00 -- Framed kg. 15% 
**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,**


kg.


7010 10 00



 

**LIDS AND OTHER CLOSURES, OF GLASS**
Ampoules


10%





7010 20 00 - Stoppers, lids and other closures kg. 10% 
7010 90 00 - Other kg. 10% 
**7011** **GLASS ENVELOPES (INCLUDING BULBS AND TUBES),**

**OPEN, AND GLASS PARTS** **THEREOF, WITHOUT FITTINGS,**

**FOR** **ELECTRIC** **LAMPS AND LIGHT SOURCES,** **CATHODE-**
**RAY TUBES OR THE LIKE**

7011 10 - _For electric lighting :_

7011 10 10 --- Glass envelopes for fluorescent lamps kg. 10% 
7011 10 20 --- Glass envelopes for filament lamps kg. 10% 
7011 10 90 --- Other kg. 10% 

-----

**SECTION-XIII** **CHAPTER-70**

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

7011 20 00 - For cathode-ray tubes kg. 10% 
7011 90 - _Other :_

7011 90 10 --- Glass envelopes for electronic valves kg. 10% 
7011 90 90 --- Other kg. 10% 
**7013** **GLASSWARE** **OF** **A** **KIND** **USED** **FOR** **TABLE,** **KITCHEN,**

**TOILET, OFFICE, INDOOR DECORATION OR SIMILAR**

**PURPOSES** **(OTHER THAN THAT OF HEADING** **7010**

**OR** **7018)**

7013 10 00 - Of glass-ceramics kg. 20% 

kg.

kg.

kg.

kg.

kg.

kg.

kg.


7013 22 00

7013 28 00

7013 33 00

7013 37 00

7013 41 00

7013 42 00

7013 49 00



 
-
-
 
-
-
 
-
-
-

_Stemware drinking glasses, other than_
_of glass-ceramics :_
Of lead crystal

Other
_Other drinking glasses, other than of glass-_
_ceramics :_
Of lead crystal

Other
_Glassware of a kind used for table (other than_
_drinking glasses) or kitchen purposes, other than_
_of glass-ceramics :_
Of lead crystal

Of glass having a linear coefficient of expansion
not exceeding 5 x 10 -6 per Kelvin within a
temperature range of 0 °C to 300 °C,
Other


20%

20%

20%

20%

20%

20%

20%



 








             - _Other glassware :_

7013 91 00 -- Of lead crystal kg. 20% 
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 :_

7014 00 10 --- Signalling glassware kg. 10% 
7014 00 20 --- Optical elements kg. 10% 
**7015** **CLOCK OR WATCH GLASSES** **AND SIMILAR GLASSES,**

**GLASSES FOR NON-CORRECTIVE OR CORRECTIVE**

**SPECTACLES,** **CURVED,** **BENT,** **HOLLOWED** **OR**

**THE LIKE;** **NOT OPTICALLY WORKED;** **HOLLOW**


-----

**SECTION-XIII** **CHAPTER-70**

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

**GLASS SPHERES AND THEIR SEGMENTS,**

**FOR THE MANUFACTURE OF SUCH GLASSES**

7015 10 - _Glasses for corrective spectacles :_

7015 10 10 --- Ophthalmic rough blanks kg. 5% 
7015 10 20 --- Flint button kg. 10% 
7015 10 90 --- Other kg. 10% 
7015 90 - _Other :_


7015 90 10

7015 90 20


--
--

Clock and watch glasses and similar glasses,
curved, bent, hollowed and the like, glass
spheres and segments of spheres for the
manufacture of such glasses
Glass for sun glasses


kg.

kg.


10%

10%






7015 90 90 --- Other kg. 10% 
**7016** **PAVING** **BLOCKS, SLABS, BRICKS, SQUARES, TILES AND**
**OTHER ARTICLES OF PRESSED OR MOULDEDGLASS,**

**WHETHER OR NOT WIRED,** **OF A KIND USEDFOR** **BUILDING**

**OR** **CONSTRUCTION** **PURPOSES; GLASS CUBES AND OTHER**

**GLASS SMALL WARES, 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**


7016 10 00

7016 90 00






Glass cubes and other glass smallwares, whether
or not on a backing, for mosaics or similar
decorative purposes
Other


kg.

kg.


10%

10%






**7017** **LABORATORY,** **HYGIENIC OR PHARMACEUTICAL**

**GLASSWARE,** **WHETHER** **OR** **NOT** **GRADUATED** **OR**

**CALIBRATED**

7017 10 00 - Of fused quartz or other fused silica kg. 10% 

7017 20 00

7017 90






Of other glass having a linear coefficient
of expansion not exceeding 5 x 10[-6 ]per
Kelvin within a temperature range of
0[0]C to 300[0]C
_Other :_


kg. 10% 

7017 90 10 --- Graduated or calibrated laboratory glassware kg. 10% 
7017 90 20 --- Pharmaceutical glassware kg. 10% 
7017 90 30 --- Hygienic glassware kg. 10% 
7017 90 90 --- Other kg. 10% 

-----

**SECTION-XIII** **CHAPTER-70**

**(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** **JEWELLERY;** **GLASS** **EYES**

**OTHER** **THAN** **PROSTHETIC** **ARTICLES;** **STATUETTES**

**AND** **OTHER** **ORNAMENTS** **OF** **LAMP-WORKED** **GLASS,**

**OTHER** **THAN** **IMITATION** **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 :_

7018 10 10 --- Bangles kg. 10% 
7018 10 20 --- Beads kg. 20% 
7018 10 90 --- Other kg. 10% 
7018 20 00 - Glass microspheres not exceeding 1 mm in kg. 10% 
diameter

7018 90 - _Other :_

7018 90 10 --- Glass statues kg. 10% 
7018 90 90 --- Other kg. 10% 

**7019** **GLASS** **FIBRES** **(INCLUDING** **GLASS** **WOOL)** **AND**

**ARTICLES THEREOF** **(FOR EXAMPLE,** **YARN, ROVINGS,**

**WOVEN FABRICS)**

             - _Slivers, rovings, yarn and chopped strands and_

_mats thereof:_

7019 11 00 -- Chopped strands, of a length of not more than kg. 10% 
50 mm

7019 12 00 -- Rovings kg. 10% 
7019 13 00 -- Other yarn, slivers kg. 10% 
7019 14 00 -- Mechanically bonded mats kg. 10% 
7019 15 00 -- Chemically bonded mats kg. 10% 
7019 19 00 -- Other kg. 10% 
             - _Mechanically bonded fabrics:_

7019 61 00 -- Closed woven fabrics of rovings kg. 10% 
7019 62 00 -- Other closed fabrics of rovings kg. 10% 7019 63 00 -- Closed woven fabrics, plain weave, of yarns, not kg. 10% 
coated or laminated

7019 64 00 -- Closed woven fabrics, plain weave, of yarns, coated kg. 10% 
or laminated

7019 65 00 -- Open woven fabrics of a width not exceeding 30cm kg. 10% 
7019 66 00 -- Open woven fabrics of a width exceeding 30 cm kg. 10% **-**

7019 69 00 -- Other kg. 10% 
             - _Chemically bonded fabrics:_

7019 71 00 -- Veils (thin sheets) kg. 10% 
7019 72 00 -- Other closed fabrics kg. 10% 
7019 73 00 -- Other open fabrics kg. 10% 
7019 80 00 - Glass wool and articles of glass wool kg. 10% 
7019 90 00 - Other kg 10% 

-----

**SECTION-XIII** **CHAPTER-70**

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

**7020** **OTHER** **ARTICLES** **OF** **GLASS**

7020 00 _Other articles of glass:_

--- _Glass shells, glass globes and glass founts :_

7020 00 11 ---- Globes for lamps and lanterns kg. 10% 
7020 00 12 ---- Founts for kerosene wick lamps kg. 10% 
7020 00 19 ---- Other kg. 10% 
--- _Glass chimneys :_

7020 00 21 ---- For lamps and lanterns kg. 10% 
7020 00 29 ---- Other kg. 10% 
7020 00 90 --- Other kg. 10% 

-----

**SECTION-XIV** **CHAPTER-71**

**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 of 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. (A) Headings 7113, 7114 and 7112.5 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.

(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 3812.5);

_(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;

(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);


-----

**SECTION-XIV** **CHAPTER-71**

(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 statutory (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. (A) The expression ―precious metal‖ means silver, gold and platinum.

(B) The expression ―platinum‖ means platinum, iridium, osmium, palladium, rhodium and ruthenium.

(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, anyalloy(includinga 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 not 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
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, hotrolling 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.

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, motherof-pearl, ivory, natural or reconstituted amber, jet or coral.

10. For the purposes of heading 7114, the expression "articles of goldsmiths' or silversmiths' wares"


-----

**SECTION-XIV** **CHAPTER-71**

includes such articles as ornaments, table-ware, 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 hairpins, of heading 9612.5), 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, 7110 31 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.

2. Notwithstanding the provisions of Chapter Note 4(B), for the purposes of sub-headings 7110 11 and

7110 19, the expression ―platinum‖ does not include iridium, osmium, palladium, rhodium or rutheniu

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.

**Supplementary Note:**

For the purposes of heading 7104, ―Diamonds‖ means
(a) chemically produced stones which have essentially the same chemical composition and

crystal structure as a particular natural diamond and are produced using various methods
including High Pressure High Temperature method (HPHT) and Chemical Vapour Deposition
method (CVD); or

(b) stones obtained artificially by various means, e.g., agglomerating, pressing or fusing

together (usually with the aid of a blow pipe) fragments of natural diamonds which have
generally been reduced to a powder.

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**
**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 :_

7101 10 10 --- Unworked kg. 5% 

7101 10 20

7101 21 00


--
 
-

Worked
_Cultured pearls :_
Unworked


kg.

kg.


10%

5%






7101 22 00 W k d k 10%


-----

**SECTION-XIV** **CHAPTER-71**

7102 10 00 - Unsorted c/k 10% 
              - _Industrial :_

7102 21 -- _Unworked or simply sawn, cleaved or bruted:_

7102 21 10 --- Sorted c/k 10% 
7102 21 20 --- Unsorted c/k 10% 
7102 29 -- _Other :_

7102 29 10 --- Crushed c/k 10% 

7102 29 90

7102 31 00


--
 
-

Other
_Non-industrial_ _:_

Unworked or simply sawn, cleaved or bruted


c/k

c/k


10%

10%






7102 39 -- _Others :_

7102 39 10 --- Diamond, cut or otherwise worked but not c/k 10% 

c/k


7102 39 90


--

mounted or set
Other


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**

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 eye) kg. 10% 
7103 10 34 ---- Alexandrite (including alexandrite cat‗s eye) kg. 10% 

7103 10 39

7103 10 41


---
--
---

Other
Precious or semi-precious stones of ―Corundum‖
and ―Feldspar‖ mineralogical species:
Ruby


kg.

kg.


10%

10%






7103 10 42 ---- Sapphire kg. 10% 
7103 10 43 ---- Moonstone kg. 10% 

7103 10 49

7103 10 51


---
--
---

Other
Precious or semi-precious stones of ―Garnet‖
and ―Lazurite‖ mineralogical species:
Garnet


kg.

kg.


10%

10%






7103 10 52 ---- Lapis-lazuli kg. 10% 

7103 10 59

7103 10 61


---
--
---

Other
Precious or semi-precious stones of ―Prehnite‖
and ―Quartz‖ mineralogical species:
Prehnite


kg.

kg.


10%

10%






7103 10 62 ---- Agate kg. 10% 
7103 10 63 ---- Aventurine kg. 10% 
7103 10 64 ---- Chalcedony kg. 10% 

7103 10 69 ---
--

Other
Precious or semi-precious stones of ―Tourmaline‖
and ―Zoisite‖ mineralogical species:


kg. 10% 

-----

**SECTION-XIV** **CHAPTER-71**

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

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% 
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 eye) c/k 10% 
7103 99 13 ---- Alexandrite (including alexandrite cat‗s eye) c/k 10% 
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% 
**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**


-----

**SECTION-XIV** **CHAPTER-71**

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

7104 10 00 - Piezo-electric quartz kg. 10% 


             - _Other, unworked or simply sawn or roughly_

_shaped:_

7104 21 -- _Diamonds :_
7104 21 10 --- Industrial c/k 10% 7104 21 20 --- Non-industrial c/k 10% 
7104 29 00 -- Other kg. 10% 
             - _Other:_


7104 91
7104 91 10
7104 91 20


-
--
--

_Diamonds :_
Industrial
Non-industrial


c/k
c/k


10%
10%






7104 99 00 -- Other kg. 15% 
**7105** **DUST AND POWDER** **OF NATURAL OR** **SYNTHETIC**

**PRECIOUS** **OR** **SEMI-PRECIOUS** **STONES**

7105 10 - _Of diamonds :_
7105 10 10 --- Of heading 7102 c/k 10% 7105 10 20 --- Of heading 7104 c/k 10% 
7105 90 00 - Other c/k 10% 
**II.—PRECIOUS METALS AND METALS CLAD**
**WITH PRECIOUS METAL**


**7106**

7106 10 00

7106 91



 
 
-

**SILVER** **(INCLUDING SILVER PLATED WITH GOLD OR**

**PLATINUM), UNWROUGHT OR IN SEMI-MANUFACTURED**

**FORMS, OR IN POWDER FORM**
Powder kg.

_Other :_
Unwrought:


10%





7106 91 10 --- Grains kg. 10% 
7106 91 90 --- Other kg. 10% 
7106 92 -- _Semi-manufactured_ _:_

7106 92 10 --- Sheets, plates, strips, tubes and pipes kg. 10% 
7106 92 20 --- Bar kg. 10% 
7106 92 90 --- Other kg. 10% 

**7107 00 00** **BASE** **METALS** **CLAD** **WITH** **SILVER,** **NOT** **FURTHER** kg.

**WORKED THAN SEMI-MANUFACTURED**

**7108** **GOLD (INCLUDING GOLD PLATED WITH PLATINUM)**

**UNWROUGHT OR IN SEMI-MANUFACTURED FORMS,** **OR**

**IN POWDER** **FORM**


10% 

_Non-monetary_ _:_
Powder kg.


7108 11 00



 
-

10%





7108 12 00 -- Other unwrought forms kg. 10% 
7108 13 00 -- Other semi-manufactured forms kg. 10% 
7108 20 00 - Monetary kg. 10% 

-----

**SECTION-XIV** **CHAPTER-71**

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

**7110** **PLATINUM,** **UNWROUGHT OR IN SEMI-MANUFACTURED**
**FORM, OR IN POWDER FORM**

             - _Platinum :_

7110 11 -- _Unwrought or in powder form:_

7110 11 10 --- Unwrought form kg. 10% 
7110 11 20 --- In powder form kg. 10% 
7110 19 00 -- Other kg. 10%

              - _Palladium:_

7110 21 00 -- Unwrought or in powder form kg. 10% 
7110 29 00 -- Other kg. 10% 
              - _Rhodium :_

7110 31 00 -- Unwrought or in powder from kg. 2.5% 
7110 39 00 -- Other kg. 2.5% 
              - _Iridium, osmium and ruthenium :_

7110 41 00 -- Unwrought or in powder from kg. 10% 
7110 49 00 -- Other kg. 10% 
**7111 00 00** **BASE** **METALS,** **SILVER** **OR** **GOLD,** **CLAD** **WITH** kg. 10% 
**PLATINUM,** **NOT** **FURTHER** **WORKED** **THAN**

**SEMI-** **MANUFACTURED**

**7112** **WASTE** **AND** **SCRAP** **OF** **PRECIOUS** **METAL** **OR OF**

**METAL CLAD** **WITH** **PRECIOUS METAL;** **OTHER**

**WASTE AND SCRAP CONTAINING PRECIOUS METAL**

**OR PRECIOUS** **METAL** **COMPOUNDS,** **OF A** **KIND**

**USED PRINCIPALLY** **FOR THE** **RECOVERY** **OF**

**PRECIOUS METAL OTHER THAN GOODS OF HEADING**

**8549**

7112 30 00 - Ash containing precious metal or precious kg. 10% 
metal compounds

              - _Other :_

7112 91 00 -- Of gold, including metal clad with gold but kg. 10% 
excluding sweepings containing other

precious metals

7112 92 00 -- Of platinum, including metal clad with kg. 10% 
platinum but excluding sweepings containing

other precious metals

7112 99 -- _Other :_

7112 99 10 --- Of silver, including metal clad with silver but kg. 10% 
excluding sweepings containing other precious
metals

7112 99 20 --- Sweepings containing gold or silver kg. 10% 
7112 99 90 --- Other kg. 10% 

-----

**SECTION-XIV** **CHAPTER-71**

**(1)** **(2)** **(3)** **(4)** **(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. 25% 
--- _Other Jewellery :_

7113 11 41 ---- Unstudded kg. 25% 7113 11 42 ---- Studded with pearls kg. 25% 7113 11 43 ---- Studded with diamonds of heading 7102 kg. 25% 7113 11 44 ---- Studded with diamonds of heading 7104 kg. 25% 7113 11 45 ---- Studded with other precious and semi-precious kg. 25% 
stones

7113 11 49 ---- Other kg. 25% 
7113 11 90 --- Parts kg. 25% 
7113 19 -- _Of other precious metal, whether or not plated_

_or clad with precious metal :_

--- _Of gold :_

7113 19 11 ---- Unstudded kg. 25% 
7113 19 12 ---- Studded with pearls kg. 25% 
7113 19 13 ---- Studded with diamonds of heading 7102 kg. 25% 

kg.
kg.

kg.

kg.
kg.
kg.
kg.
kg.

kg.


7113 19 14
7113 19 15

7113 19 19

7113 19 21
7113 19 22
7113 19 23
7113 19 24
7113 19 25

7113 19 29


---
---
---
**_---_**

---------------
---

Studded with diamonds of heading 7104
Studded with other precious and semi-precious
stones
Other

_Of platinum :_
Unstudded
Studded with pearls
Studded with diamonds of heading 7102
Studded with diamonds of heading 7104
Studded with other precious and semi-precious
stones
Other


25%
25%

25%

25%
25%
25%
25%
25%

25%













7113 19 60 --- Parts kg. 25% 
7113 19 90 --- Other kg. 25% 
7113 20 00 - Of base metal clad with precious metal kg. 25% 
**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 with_

_precious metal :_


7114 11



 
-

-----

**SECTION-XIV** **CHAPTER-71**

7114 19 -- _Of other precious metal, whether or not plated_ _or_

_clad with precious metal :_

7114 19 10 --- Articles of gold kg. 25% 
7114 19 20 --- Articles of platinum kg. 25% 
7114 19 30 --- Parts kg. 25% 
7114 20 - _Of base metal clad with precious metal :_

7114 20 10 --- Articles clad with gold kg. 25% 
7114 20 20 --- Other articles kg. 25% 
7114 20 30 --- Parts kg. 25% 
**7115** **OTHER** **ARTICLES** **OF** **PRECIOUS** **METAL** **OR** **OF**

**METAL CLAD WITH PRECIOUS METAL**


7115 10 00

7115 90






Catalysts in the from of wire cloth or grill,
of platinum
_Other:_


kg. 10% 

7115 90 10 --- Laboratory and industrial articles of kg. 10% 

kg.


7115 90 20


--

precious metal
Spinneret‗s made mainly of gold


10%





7115 90 90 --- Other kg. 10% 

**7116**

7116 10 00





kg.


**ARTICLES** **OF** **NATURAL** **OR** **CULTURED** **PEARLS,**

**PRECIOUS OR SEMI-PRECIOUS STONES(NATURAL,**

**SYNTHETIC OR RECONSTRUCTED)**
Of natural or cultured pearls


10%





7116 20 00 - Of precious or semi-precious stones (natural,

synthetic or reconstructed)


kg. 10% 

**7117**

7117 11 00



 
-

**IMITATION** **JEWELLERY**
_Of base metal, whether or not plated with_
_precious metal :_
Cuff-links and studs


7117 11 00 -- Cuff-links and studs kg. 25% or Rs.

600 per kg.
whichever is

higher

7117 19 -- _Other :_

7117 19 10 --- Bangles kg. 25% or Rs.
600 per kg.
whichever is

higher

7117 19 20 --- German silver jewellery kg. 25% or Rs.
600 per kg.
whichever is

higher

7117 19 90 --- Other kg. 25% or Rs.
600 per kg.
whichever is

higher

7117 90 - _Other :_


kg.


7117 90 10 --- Jewellery studded with imitation pearls or kg. 25% or Rs.

imitation or synthetic stones 600 per kg.

whichever is

higher

7117 90 90 --- Other kg. 25% or Rs.
600 per kg.










-----

**SECTION-XIV** **CHAPTER-71**

**7118** **COIN**

7118 10 00 - Coin (other than gold coin), not being legal kg. 10% 
tender

7118 90 00 - Other kg. 10% 

-----

**SECTION-XV** **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, luminaires 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, monopods, bipods, tripods and similar articles 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, other

than articles specially designed for use exclusively in implants in medical, surgical, dental or
veterinary sciences (heading 9021);

(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.

3. Throughout this Schedule, the expression ―base metals‖ means :

iron and steel, copper, nickel, aluminium, 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 heterogenous

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;


-----

**SECTION-XV** **CHAPTER-72**

(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 otherwise require, articles of base metal (including articles of mixed materials
treated as articles of base metal under the General Interpretive Rules) containing two or more base
metals areto 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:

(i) all metal waste and scrap;

(ii) 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.

9. For the purposes of Chapters 74 to 76 and 78 to 81, the following expressions shall 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 descaling), provided that they have not thereby assumed the character of articles or products of other headings.

Wire-bars and billets of Chapter 74 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. This provision applies mutatis mutandis to the
products of Chapter 81.

(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


-----

(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), 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.

Headings for plates, sheets, strip, and foil 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.‗;

**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.

( ) F ll


-----

**SECTION-XV** **CHAPTER-72**

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 30% 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:

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 aluminum

- 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


-----

**SECTION-XV** **CHAPTER-72**

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 sections, which have not been further worked than subjected to
primaryhot-rolling or roughlyshaped by forging, includingblanksforangles, shapes or sections.

These products are not presented in coils.

(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 if of a thickness less than 4.75 mm, are of 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 and 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 uniformsolid cross- section alongtheir 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). The 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:


-----

**SECTION-XV** **CHAPTER-72**

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.

(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 meanings hereby assigned to them:

(a) Alloy pig iron:

Pigironcontaining, byweight, one or more of thefollowingelements in the specifiedproportions:
          - 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


-----

**SECTION-XV** **CHAPTER-72**

          - 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.

2. For the classification of ferro-alloys in the sub-headings of heading 7202, 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** **Prefer-**
**ential**
**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**

7201 10 00 - Non-alloy pig iron containing by weight 0.5% kg. 5% 

7201 20 00

7201 50



 
_-_


or less of phosphorus
Non-alloy pig iron containing by weight more

than 0.5% of phosphorus
_Alloy pig iron; spiegeleisen :_


kg.


5%





7201 50 10 --- Cast iron kg. 5% 
7201 50 90 --- Other kg. 5% 

**7202**



_-_


**FERRO-ALLOYS**
_Ferro-manganese :_


7202 11 00 -- Containing by weight more than 2% of carbon kg. 5% 
7202 19 00 -- Other kg. 5% 

_Ferro-silicon :_
Containing by weight more than 55% of silicon


kg.


7202 21 00



_-_

-

5%





-----

**SECTION-XV** **CHAPTER-72**

7202 29 00 -- Other kg. 5% 

7202 30 00

7202 41 00



 
_-_

-

Ferro-silico-manganese
_Ferro-chromium :_
Containing by weight more than 4% of carbon


kg.

kg.


5%

5%






7202 49 00 -- Other kg. 5% 
7202 50 00 - Ferro-silico-chromium kg. 5% 
7202 60 00 - Ferro-nickel kg. 2.5% 
7202 70 00 - Ferro-molybdenum kg. 5% 

7202 80 00

7202 91 00



 
_-_

-

Ferro tungsten and ferro-silico-tungsten
_Other :_
Ferro-titaniumand Ferro-silico-titanium


kg.

kg.


5%

5%






7202 92 00 -- Ferro-vanadium kg. 5% 
7202 93 00 -- Ferro-niobium kg. 5% 

7202 99

7202 99 11


_--_

_---_

---

_Other :_
_Ferro-phosphorus, Ferro-selenium, Ferro-_
_cobalt,Ferro-columbium, Ferro-zirconium,_
_Ferro-tantalum :_
Ferro-phosphorus


kg.


5%





7202 99 12 ---- Ferro-selenium kg. 5% 
7202 99 13 ---- Ferro-cobalt kg. 5% 
7202 99 14 ---- Ferro-columbium kg. 5% 
7202 99 15 ---- Ferro-zirconium kg. 5% 

7202 99 16

7202 99 21

7202 99 22

7202 99 31


---
_---_

---
---
_---_

---

Ferro-tantalum
_Ferro-silico-zirconium, Ferro-silico-magnesium :_
Ferro-silico-zirconium

Ferro-silico-magnesium
_Ferro-boron, charge-chrome :_
Ferro-boron


kg.

kg.

kg.

kg.


5%

5%

5%

5%








7202 99 32 ---- Charge-chrome kg. 5% 
7202 99 90 --- Other kg. 5% 

**7203**

7203 10 00

7203 90 00



 
 

5%

5%


**FERROUS PRODUCTS** **OBTAINED BY DIRECT** **REDUCTION OF** **IRON ORE**

**AND OTHER SPONGY FERROUS PRODUCTS,** **IN LUMPS, PELLETS OR**

**SIMILAR FORMS;** **IRON HAVING MINIMUM PURITY BY WEIGHT OF**
**99.94%, IN LUMPS, PELLETS OR SIMILAR FORMS**
Ferrous products obtained by direct reduction of kg.

iron ore
Other kg.





**7204** **FERROUS WASTE AND SCRAP; REMELTING** **SCRAP INGOTS**

**OF IRON OR STEEL**


7204 10 00

7204 21


7204 10 00 - Waste and scrap of cast iron kg. 5% 
_-_ _Waste and scrap of alloy steel :_

7204 21 _--_ _Of stainless steel :_

7204 21 10 --- Empty or discharged cartridges of all bores and sizes kg. 5% 
7204 21 90 --- Other kg. 5% 
7204 29 _-- Other :_

7204 29 10 --- Empty or discharged cartridges of all bores and sizes kg. 5% 


 
_-_

_--_


-----

**SECTION-XV** **CHAPTER-72**

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

7204 29 20 --- Of high speed steel kg. 5% 
7204 29 90 --- Other kg. 5% 
7204 30 00 - Waste and scrap of tinned iron or steel kg. 5% 
_- Other waste and scrap :_

7204 41 00 -- Turnings, shavings, chips, millingwaste, saw dust, kg. 5% 
fillings, trimmingsandstampings, whether or not in bundles

7204 49 00 -- Other kg. 5% 
7204 50 00 - Remelting scrap ingots kg. 5% 
**7205** **GRANULES** **AND** **POWDERS,** **OF** **PIG** **IRON,** **SPIEGELEISEN,** **IRON** **OR** **STEEL**

7205 10 - _Granules :_

_--- Of iron :_

7205 10 11 ---- Shot and angular grit kg. 5% 
7205 10 12 ---- Wire pellets kg. 5% 
7205 10 19 ---- Other kg. 5% 
_--- Of alloy steel :_

7205 10 21 ---- Shot and angular grit kg. 5% 
7205 10 22 ---- Wire pellets kg. 5% 
7205 10 29 ---- Other kg. 5% 
7205 10 90 _---_ Other _kg._ 5% _-_

_- Powders :_

7205 21 00 -- Of alloy steel kg. 5% 
7205 29 _-- Other :_

7205 29 10 --- Of iron kg. 5% 
7205 29 90 --- Other kg. 5% 
**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 :_

7206 10 10 --- Of iron kg. 15% 
7206 10 20 --- Of high carbon steel kg. 15% 
7206 10 90 --- Other kg. 15% 
7206 90 _- Other :_

_--- Of iron :_

7206 90 11 ---- Puddled bars and pilings kg. 15% 
7206 90 12 ---- Blocks, lumps and similar forms kg. 15% 
7206 90 19 ---- Other kg. 15% 
_--- Other :_

7206 90 91 ---- Puddled bars and pilings kg. 15% 
7206 90 92 ---- Blocks, lumps and similar forms kg. 15% 
7206 90 99 ---- Other kg. 15% 

-----

**SECTION-XV** **CHAPTER-72**

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

**7207** **SEMI-FINISHED** **PRODUCTS** **OF** **IRON** **OR** **NON-ALLOY** **STEEL**

_- Containing by weight less than_ 0.20% of carbon :

7207 11 _-- Of rectangular (including square) cross-_

_section, the width measuring less than twice the_

_thickness :_

7207 11 10 --- Electrical quality kg. 15% 
7207 11 20 --- Forgingquality kg. 15% 
7207 11 30 --- Seamless steel tube quality kg. 15% 
7207 11 90 --- Other kg. 15% 
7207 12 _-- Other, of rectangular (other than square)_

_cross-section :_

7207 12 10 --- Electrical quality kg. 15% 
7207 12 20 --- Forgingquality kg. 15% 
7207 12 30 --- Seamless steel tube quality kg. 15% 
7207 12 90 --- Other kg. 15% 
7207 19 _-- Other :_

7207 19 10 --- Forged blanks of non-alloy steel kg. 15% 
7207 19 20 --- Mild steel billets kg. 15% 
7207 19 90 --- Other kg. 15% 
7207 20 _- Containing by weight_ 0.25% or more of carbon :

7207 20 10 --- Forgingquality kg. 15% 
7207 20 20 --- Spring steel quality kg. 15% 
7207 20 30 --- Seamless steel tube quality kg. 15% 
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**

7208 10 00 - In coils, not further worked than hot-rolled, with kg. 15% 
patterns in relief

_- Other, in coils, not further worked than hot-_

_rolled, pickled :_

7208 25 _-- Of a thickness of 4.75 mm or more :_

7208 25 10 --- Plates kg. 15% 
7208 25 20 --- Universal plates kg. 15% 
7208 25 30 --- Sheets kg. 15% 
7208 25 40 --- Strip kg. 15% 
7208 25 90 --- Other kg. 15% 
7208 26 _-- Of a thickness of 3 mm or more but less than 4.75_

_mm :_

7208 26 10 --- Plates kg. 15% 
7208 26 20 --- Universal plates kg. 15% 
7208 26 30 --- Sheets kg. 15% 
7208 26 40 --- Strip kg. 15% 
7208 26 90 --- Other kg. 15% 
7208 27 _-- Of a thickness of less than 3 mm :_


-----

**SECTION-XV** **CHAPTER-72**

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

7208 27 10 --- Plates kg. 15% 
7208 27 20 --- Universal plates kg. 15% 
7208 27 30 --- Sheets kg. 15% 
7208 27 40 --- Strip kg. 15% 
7208 27 90 --- Other kg. 15% 
_- Other, in coils, not further worked than hot-rolled:_

7208 36 _-- Of a thickness exceeding_ 10 mm :

7208 36 10 --- Plates kg. 15% 
7208 36 20 --- Universal plates kg. 15% 
7208 36 30 --- Sheets kg. 15% 
7208 36 40 --- Strip kg. 15% 
7208 36 90 --- Other kg. 15% 
7208 37 _-- Of a thickness of 4.75 mm or more but not_

_exceeding 10 mm :_

7208 37 10 --- Plates kg. 15% 
7208 37 20 --- Universal plates kg. 15% 
7208 37 30 --- Sheets kg. 15% 
7208 37 40 --- Strip kg. 15% 
7208 37 90 --- Other kg. 15% 
7208 38 _-- Of a thickness of_ 3 mm or more but less than

4.75 mm :

7208 38 10 --- Plates kg. 15% 
7208 38 20 --- Universal plates kg. 15% 
7208 38 30 --- Sheets kg. 15% 
7208 38 40 --- Strip kg. 15% 
7208 38 90 --- Other kg. 15% 
7208 39 _-- Of a thickness of less than 3 mm :_

7208 39 10 --- Plates kg. 15% 
7208 39 20 --- Universal plates kg. 15% 
7208 39 30 --- Sheets kg. 15% 
7208 39 40 --- Strip kg. 15% 
7208 39 90 --- Other kg. 15% 
7208 40 _- Not in coils, not further worked than hot-rolled, with_

_patterns in relief :_

7208 40 10 --- Plates kg. 15% 
7208 40 20 --- Universal plates kg. 15% 
7208 40 30 --- Sheets kg. 15% 
7208 40 40 --- Strip kg. 15% 
7208 40 90 --- Other kg. 15% 
_- Other, not in coils, not further worked than_

_hot-rolled :_

7208 51 _-- Of a thickness exceeding_ 10 mm :

7208 51 10 --- Plates kg. 15% 
7208 51 20 --- Universal plates kg. 15% 
7208 51 30 --- Sheets kg. 15% 
7208 51 40 --- Strip kg. 15% 

-----

**SECTION-XV** **CHAPTER-72**

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

7208 51 90 --- Other kg. 15% 

7208 52

7208 52 10


_--_

--

kg.


_Of a thickness of 4.75 mm or more but not_
_exceeding 10 mm :_
Plates


15%





7208 52 20 --- Universal plates kg. 15% 
7208 52 30 --- Sheets kg. 15% 
7208 52 40 --- Strip kg. 15% 
7208 52 90 --- Other kg. 15% 

7208 53

7208 53 10


_--_

--

_Of a thickness of_ 3 mm or more but less than
4.75 mm :
Plates


kg.


15%





7208 53 20 --- Universal plates kg. 15% 
7208 53 30 --- Sheets kg. 15% 
7208 53 40 --- Strip kg. 15% 
7208 53 90 --- Other kg. 15% 
7208 54 _-- Of a thickness of less than 3 mm :_

7208 54 10 --- Plates kg. 15% 
7208 54 20 --- Universal plates kg. 15% 
7208 54 30 --- Sheets kg. 15% 
7208 54 40 --- Strip kg. 15% 
7208 54 90 --- Other kg. 15% 
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) :_
_Of a thickness of 3 mm or more :_


7209 15



_-_

_--_


7209 15 10 --- Plates kg. 15% 
7209 15 20 --- Sheets kg. 15% 
7209 15 30 --- Strip kg. 15% 
7209 15 90 --- Other kg. 15% 
7209 16 _-- Of a thickness exceeding 1 mm but less than 3 mm :_

7209 16 10 --- Plates kg. 15% 
7209 16 20 --- Sheets kg. 15% 
7209 16 30 --- Strip kg. 15% 
7209 16 90 --- Other kg. 15% 

7209 17

7209 17 10


_--_

--

_Of a thickness of 0.5 mm or more but not_
_exceeding 1 mm :_
Plates


kg.


15%





7209 17 20 --- Sheets kg. 15% 
7209 17 30 --- Strip kg. 15% 
7209 17 90 --- Other kg. 15% 

-----

**SECTION-XV** **CHAPTER-72**

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

7209 18 _-- Of a thickness of less than 0.5 mm :_

7209 18 10 --- Plates kg. 15% 
7209 18 20 --- Sheets kg. 15% 
7209 18 30 --- Strip kg. 15% 
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 :_

7209 25 10 --- Plates kg. 15% 
7209 25 20 --- Sheets kg. 15% 
7209 25 30 --- Strip kg. 15% 
7209 25 90 --- Other kg. 15% 
7209 26 -- _Of a thickness exceeding 1mm but less than 3 mm:_

7209 26 10 --- Plates kg. 15% 
7209 26 20 --- Sheets kg. 15% 
7209 26 30 --- Strip kg. 15% 
7209 26 90 --- Other kg. 15% 
7209 27 _-- Of a thickness of 0.5 mm or more but not_

_exceeding 1 mm :_

7209 27 10 --- Plates kg. 15% 
7209 27 20 --- Sheets kg. 15% 
7209 27 30 --- Strip kg. 15% 
7209 27 90 --- Other kg. 15% 
7209 28 -- _Of a thickness of less than 0.5 mm :_

7209 28 10 --- Plates kg. 15% 
7209 28 20 --- Sheets kg. 15% 
7209 28 30 --- Strip kg. 15% 
7209 28 90 --- Other kg. 15% 
7209 90 00 - Other kg. 15% 
**7210** **FLAT-ROLLED PRODUCTS** **OF** **IRON** **OR NON-ALLOY STEEL, OF**

**WIDTH** **OF** **600 MM** **OR** **MORE, CLAD, PLATED OR COATED**


_Plated or coated with tin :_
_Of a thickness of 0.5 mm or more :_


7210 11



_-_

_--_


7210 11 10 --- OTS/MR Type kg. 15% 
7210 11 90 --- Other kg. 15% 
7210 12 -- _Of a thickness of less than 0.5 mm:_

7210 12 10 --- OTS/MR Type kg. *27.5% 
7210 12 90 --- Other kg. *27.5% 
7210 20 00 - Plated or coated with lead, including terne-plate kg. 15% 
7210 30 _- Electrolytically plated or coated with zinc :_

7210 30 10 --- Corrugated kg. 15% 

--- _Other:_

7210 30 91 ---- Galvannealed
7210 30 99 ---- Other

             - _Otherwise plated or coated with zinc :_

7210 41 00 -- Corrugated

7210 49 -- Other:


kg.
kg.

kg.


15%
15%

15%







-----

**SECTION-XV** **CHAPTER-72**

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

7210 50 00 - Plated or coated with chromium oxides or with kg. 15% 
chromium and chromium oxides

_- Plated or coated with aluminium :_

7210 61 00 -- Plated or coated with aluminium-zinc alloys kg. 15% 
7210 69 00 -- Other kg. 15% 
7210 70 00 - Painted, varnished or coated with plastics kg. 15% 
7210 90 _- Other :_

7210 90 10 --- Lacquered kg. 15% 
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 :_

7211 13 00 -- Rolled on four faces or in a closed box pass, of kg. 15% 
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 :_

7211 14 10 --- Flats kg. 15% 
7211 14 20 --- Universal plates kg. 15% 
7211 14 30 --- Hoops kg. 15% 
7211 14 40 --- Sheets kg. 15% 
7211 14 50 --- Strip kg. 15% 
7211 14 60 --- Skelp kg. 15% 
7211 14 90 --- Other kg. 15% 
7211 19 -- _Other :_

7211 19 10 --- Flats kg. 15% 
7211 19 20 --- Universal plates kg. 15% 
7211 19 30 --- Hoops kg. 15% 
7211 19 40 --- Sheets kg. 15% 
7211 19 50 --- Strip kg. 15% 
7211 19 60 --- Skelp kg. 15% 
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:_

7211 23 10 --- Flats kg. 15% 
7211 23 20 --- Universal plates kg. 15% 
7211 23 30 --- Hoops kg. 15% 
7211 23 40 --- Sheets kg. 15% 
7211 23 50 --- Strip kg. 15% 
7211 23 90 --- Other kg. 15% 
7211 29 _-- Other :_

7211 29 10 --- Flats kg. 15% 
7211 29 20 --- Universal plates kg. 15% 

-----

**SECTION-XV** **CHAPTER-72**

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

7211 29 30 --- Hoops kg. 15% 
7211 29 40 --- Sheets kg. 15% 
7211 29 50 --- Strip kg. 15% 
7211 29 60 --- Skelp kg. 15% 
7211 29 90 --- Other kg. 15% 
7211 90 _- Other :_

_--- Universal plates :_

7211 90 11 ---- Of boiler quality kg. 15% 
7211 90 12 ---- Of high tensile quality kg. 15% 
7211 90 13 ---- Of ship buildingquality kg. 15% 
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 :_

7212 10 10 --- OTS or MR type kg. 15% 
7212 10 90 --- Other kg. 15% 
7212 20 _- Electrolytically plated or coated with zinc :_

7212 20 10 --- Corrugated kg. 15% 
--- _Other:_

7212 20 91 ---- Galvannealed kg. 15% 
7512 20 99 ---- Other kg. 15% 
7212 30 - _Otherwise plated or coated with zinc :_

7212 30 10 --- Corrugated kg. 15% 
--- _Other:_

7212 30 91 ---- Galvannealed kg. 15% 
7212 30 99 ---- Other kg. 15% 
7212 40 00 - Painted, varnished or coated with plastics kg. 15% 
7212 50 - _Otherwise plated or coated :_

7212 50 10 --- Plated or coated with lead kg. 15% 
7212 50 20 --- Lacquered kg. 15% 
7212 50 30 --- plated or coated with aluminium kg. 15% 
7212 50 40 --- plated or coated with aluminium-zinc alloys kg. 15% 
7212 50 90 --- Other kg. 15% 
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_


kg.


7213 10 10


--

_deformations produced during the rolling process :_
Of free cutting steel


15%





7213 10 90 --- Other kg. 15% 
7213 20 - _Other, of free-cutting steel :_

7213 20 10 --- Electrode quality kg. 15% 
7213 20 20 --- Cold heading quality kg. 15% 
7213 20 90 --- Other kg. 15% 
             - _Other :_

7213 91 -- _Of circular cross-section measuring less than_


-----

**SECTION-XV** **CHAPTER-72**

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

7213 91 20 --- Cold heading quality kg. 15% 
7213 91 90 --- Other kg. 15% 
7213 99 -- _Other :_

7213 99 10 --- Electrode quality kg. 15% 
7213 99 20 --- Cold heading quality kg. 15% 
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-DRAWN OR** **HOT-EXTRUDED, BUT**

**INCLUDING THOSE TWISTED AFTER ROLLING**

7214 10 _- Forged :_

7214 10 10 --- Spring steel quality kg. 15% 
7214 10 90 --- Other kg. 15% 
7214 20 _- Containing indentations, ribs, grooves or other_

_deformations_

_produced during the rolling process or twisted_

_after rolling :_

7214 20 10 --- Spring steel quality kg. 15% 
7214 20 90 --- Other kg. 15% 
7214 30 00 - Other, of free cutting steel kg. 15% 
_- Other :_

7214 91 _-- Of rectangular (other than square) cross-section :_

7214 91 10 --- Mild steel bright bar kg. 15% 
7214 91 90 --- Other kg. 15% 
7214 99 _-- Other :_

7214 99 10 --- Of spring steel quality kg. 15% 
7214 99 90 --- Other kg. 15% 
**7215** OTHER BARS AND RODS OF IRON OR NON-ALLOY STEEL

7215 10 00 - Of free-cutting steel, not further worked than kg. 15% 
cold-formed or cold-finished

7215 50 _- Other, not further worked than cold-formed or_


7215 50 10


--

_cold-finished :_
Mild steel bright bar


kg.


15%





7215 50 90 --- Other kg. 15% 
7215 90 - _Other :_

7215 90 10 --- Plated or coated with zinc kg. 15% 
7215 90 20 --- Plated or coated with other base metals kg. 15% 
7215 90 90 --- Other kg. 15% 
**7216** **ANGLES,** **SHAPES** **AND** **SECTIONS** **OF** **IRON** **OR** **NON-**

**ALLOY STEEL**


7216 10 00 - U, I or H sections, not further worked than hot
rolled,hot-drawn or extruded, of a height of less


kg. 15% 

-----

**SECTION-XV** **CHAPTER-72**

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

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 :_

7216 21 00 -- L sections kg. 15% 
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 :_

7216 31 00 -- U sections kg. 15% 
7216 32 00 -- I sections kg. 15% 
7216 33 00 -- H sections kg. 15% 
7216 40 00 - L or T sections, not further worked than kg. 15% 
hot-rolled, hot-drawn or extruded, of a height

of 80 mm or more

7216 50 00 - Other angles, shapes and sections, not further kg. 15% 
worked than hot-rolled, hot-drawn or extruded

_- Angles, shapes and sections, not further_

_worked than cold-formed or cold-finished :_

7216 61 00 -- Obtained from flat-rolled products kg. 15% 
7216 69 00 -- Other kg. 15% 
_- Other:_

7216 91 00 -- Cold-formed or cold-finished from flat rolled kg. 15% 
products

7216 99 _-- Other :_

7216 99 10 --- Plated or coated with zinc kg. 15% 
7216 99 20 --- Plated or coated with base metals other than zinc kg. 15% 
7216 99 30 --- Slotted angles and slotted channels kg. 15% 
7216 99 40 --- Forged kg. 15% 
7216 99 90 --- Other kg. 15% 
**7217** **WIRE** **OF** **IRON** **OR** **NON-ALLOY** **STEEL**

7217 10 _- Not plated or coated, whether or not polished :_

7217 10 10 --- Of a thickness of 18 SWG and below kg. 15% 
7217 10 20 --- Of a thickness above 18 SWG but up to 26 SWG kg. 15% 
7217 10 30 --- Of a thickness above 26 SWG kg. 15% 
7217 20 _- Plated or coated with zinc :_

7217 20 10 --- Of a thickness of 18 SWG and below kg. 15% 
7217 20 20 --- Of a thickness above 18 SWG but up to 26 SWG kg. 15% 
7217 20 30 --- Of a thickness above 26 SWG kg. 15% 
7217 30 _- Plated or coated with other base metals :_

7217 30 10 --- Of a thickness of 18 SWG and below kg. 15% 
7217 30 20 --- Of a thickness above 18 SWG but up to 26 SWG kg. 15% 
7217 30 30 --- Of a thickness above 26 SWG kg. 15% 
7217 90 _- Other :_


-----

**SECTION-XV** **CHAPTER-72**

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

_--- Shaped and profiled wire :_

7217 90 11 ---- Of cross section – half round kg. 15% 
7217 90 12 ---- Of cross section – flat and rectangular kg. 15% 
7217 90 13 ---- Of cross section – ‗z‗ shaped kg. 15% 
7217 90 19 ---- Of cross section – other shapes kg. 15% 
_--- Other :_

7217 90 91 ---- High tensile quality kg. 15% 
7217 90 92 ---- Electrode quality kg. 15% 
7217 90 93 ---- Electric resistance wire (includingelectric resistance kg. 15% 
heating wire)

7217 90 99 ---- Other kg. 15% 
**III.—STAINLESS STEEL**

**7218** **STAINLESS** **STEEL** **IN** **INGOTS** **OR** **OTHER** **PRIMARY**

**FORMS; SEMI-FINISHED PRODUCTS OF STAINLESS**

**STEEL**

7218 10 00 - Ingots and other primary forms kg. 15% 
_- Other :_

7218 91 00 -- Of rectangular (other than square) cross-section kg. 15% 
7218 99 _-- Other :_

7218 99 10 --- Billets kg. 15% 
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 :_

7219 11 11 ---- Not exceeding 14 mm kg. 15% 
7219 11 12 ---- Exceeding 14 mm kg. 15% 
7219 11 90 --- Other kg. 15% 
7219 12 00 -- Of a thickness of 4.75 mm or more but not kg. *22.5% 
exceeding 10 mm

7219 13 00 -- Of a thickness of 3 mm or more but less than kg. *22.5% 
4.75 mm

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 :_

7219 21 11 ---- Not exceeding 14 mm kg. 15% 

7219 21 12 ---- Exceeding 14 mm kg. 15% 
_--- Universal plates of stainless steel heat resisting_

_steel, nickel chromium austenitic type:_

*Amended by Notn. No. 48/18


-----

**SECTION-XV** **CHAPTER-72**

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

7219 21 21 ---- Not exceeding 14 mm kg. 15% 

7219 21 22

7219 21 31

7219 21 32

7219 21 41


---
_---_

---
---
_---_

---

Exceeding 14 mm
_Other chromium type :_
Not exceeding 14 mm

Exceeding 14 mm
_Other nickel chromium austenitic type :_
Not exceeding 14 mm


kg.

kg.

kg.

kg.


15%

15%

15%

15%








7219 21 42 ---- Exceeding 14 mm kg. 15% 
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 :_

7219 22 11 ---- Chromium type kg. 15% 
7219 22 12 ---- Nickel chromium austenitic type kg. 15% 

7219 22 19

7219 22 91


---
_---_

---

Other
_Other :_
Chromium type


kg.

kg.


15%

15%






7219 22 92 ---- Nickel chromium austenitic type kg. 15% 
7219 22 99 ---- Other kg. 15% 
7219 23 _-- Of a thickness of_ 3 mm or more but less than

4.75 mm :

7219 23 10 --- Chromium type kg. 15% 
7219 23 20 --- Nickel chromium austenitic type kg. 15% 
7219 23 90 --- Other kg. 15% 
7219 24 _-- Of a thickness of less than 3 mm :_

_--- Chromium type, of a thickness :_

7219 24 11 ---- Below 0.35 mm kg. 15% 
7219 24 12 ---- 0.35 mm and above but below 0.56 mm kg. 15% 
7219 24 13 ---- 0.56 mm and above but below 0.90 mm kg. 15% 

7219 24 19

7219 24 21


---
_---_

---

Other
_Nickel chromium austenitic type, of a thickness :_
Below 0.35 mm


kg.

kg.


15%

15%






7219 24 22 ---- 0.35 mm and above but below 0.56 mm kg. 15% 
7219 24 23 ---- 0.56 mm and above but below 0.90 mm kg. 15% 
7219 24 29 ---- Other kg. 15% 
7219 24 90 --- Other kg. 15% 

_Not further worked than cold-rolled (cold reduced) :_
_Of a thickness of 4.75 mm or more :_


7219 31



_-_

_--_


_--- Chromium type :_

7219 31 11 ---- Not exceeding 14 mm kg. 15% 
7219 31 12 ---- Exceeding 14 mm kg. 15% 
_---_ _Nickel chromium austenitic type :_

7219 31 21 ---- Not exceeding 14 mm kg. 15% 
7219 31 22 ---- Exceeding 14 mm kg. 15% 
*Amended by Notn. No. 48/18


-----

**SECTION-XV** **CHAPTER-72**

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

7219 31 90 --- Other kg. 15% 
7219 32 _-- Of a thickness of 3 mm or more but less than 4.75_

_mm :_

7219 32 10 --- Chromium type kg. 15% 
7219 32 20 --- Nickel chromium austenitic type kg. 15% 
7219 32 90 --- Other kg. 15% 
7219 33 _-- Of a thickness exceeding_ 1 mm but less than 3 mm :

_7219 33 10_ _--- Chromium type_ _kg._ 15% _-_

7219 33 20 --- Nickel chromium austenitic type kg. 15% 
7219 33 90 --- Other kg. 15% 
7219 34 _-- Of a thickness of 0.5 mm or more but not_

_exceeding 1 mm :_

7219 34 10 --- Chromium type kg. 15% 
7219 34 20 --- Nickel chromium austenitic type kg. 15% 
7219 34 90 --- Other kg. 15% 
7219 35 _-- Of a thickness of less than 0.5 mm :_

7219 35 10 --- Chromium type kg. 15% 
7219 35 20 --- Nickel chromium austenitic type kg. 15% 
7219 35 90 --- Other kg. 15% 
7219 90 - _Other :_

--- _Sheets and plates :_

7219 90 11 ---- Thickness more than 4.75 mm kg. 15% 
7219 90 12 ---- Thickness 3 mm to 4.75 mm kg. 15% 
7219 90 13 ---- Thickness less than 3 mm kg. 15% 
7219 90 90 --- Other kg. *22.5% 
**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 :_

7220 11 10 --- Skelp for pipes and tubes kg. 15% 
_--- Strips for pipes and tubes (other than skelp) :_

7220 11 21 ---- Chromium type kg. 15% 
7220 11 22 ---- Nickel chromium austenitic type kg. 15% 
7220 11 29 ---- Other kg. 15% 
7220 11 90 --- Other kg. 15% 
7220 12 _-- Of a thickness of less than 4.75 mm :_

7220 12 10 --- Skelp for pipes and tubes kg. 15% 
_--- Strips for pipes and tubes (other than skelp) :_

7220 12 21 ---- Chromium type kg. 15% 
7220 12 22 ---- Nickel chromium austenitic type kg. 15% 
7220 12 29 ---- Other kg. 15% 
7220 12 90 --- Other kg. 15% 
7220 20 _-_ _Not further worked than cold-rolled (cold- reduced) :_

7220 20 10 --- Skelp for pipes and tubes kg. 15% 

-----

**SECTION-XV** **CHAPTER-72**

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

--- _Strips for pipes and tubes (other than skelp) :_

7220 20 21 ---- Chromium type kg. 15% 
7220 20 22 ---- Nickel chromium austenitic type kg. 15% 
7220 20 29 ---- Other kg. 15% 
7220 20 90 --- Other kg. 15% 
7220 90 _- Other :_

7220 90 10 --- Skelp (strips for pipes and tubes) kg. 15% 
_--- Strips for pipes and tubes (other than skelp) :_

7220 90 21 ---- Chromium type kg. 15% 
7220 90 22 ---- Nickel chromium austenitic type kg. 15% 
7220 90 29 ---- Other kg. 15% 
7220 90 90 --- Other kg. 15% 
**7221** **BARS AND RODS,HOT-ROLLED,IN IRREGULARLYWOUND**

**COILS, OF STAINLESS STEEL**

722100 _- Bars and rods, hot-rolled, in irregularly wound coils,_

_of stainless steel :_

_--- Bright bars :_

7221 00 11 ---- Chromium type kg. 15% 
7221 00 12 ---- Nickel chromium austenitic type kg. 15% 
7221 00 19 ---- Other kg. 15% 
7221 00 90 --- Other kg. 15% 
**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 :_

7222 11 11 ---- Chromium type kg. 15% 
7222 11 12 ---- Nickel chromium austenitic type kg. 15% 
7222 11 19 ---- Other kg. 15% 
_--- Other :_

7222 11 91 ---- Chromium type kg. 15% 
7222 11 92 ---- Nickel chromium austenitic type kg. 15% 
7222 11 99 ---- Other kg. 15% 
7222 19 _-- Other :_

_--- Bright bars :_

7222 19 11 ---- Chromium type kg. 15% 
7222 19 12 ---- Nickel chromium austenitic type kg. 15% 
7222 19 19 ---- Other kg. 15% 
_--- Other :_

7222 19 91 ---- Chromium type kg. 15% 
7222 19 92 ---- Nickel chromium austenitic type kg. 15% 
7222 19 99 ---- Other kg. 15% 

-----

**SECTION-XV** **CHAPTER-72**

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


7222 20 _-_

_---_


_Bars and rods, not further worked than cold-formed_
_or cold-finished :_
_Bright bars :_


7222 20 11 ---- Chromium type kg. 15% 
7222 20 12 ---- Nickel chromium austenitic type kg. 15% 

7222 20 19

7222 20 91


---
--
---

Other
Other :
Chromium type


kg.

kg.


15%

15%






7222 20 92 ---- Nickel chromium austenitic type kg. 15% 
7222 20 99 ---- Other kg. 15% 

7222 30

7222 30 11



_-_

_---_

---

_Other bars and rods :_
_Bright bars :_
Chromium type


kg.


15%





7222 30 12 ---- Nickel chromium austenitic type kg. 15% 

7222 30 19

7222 30 91


---
_---_

---

Other
_Other :_
Chromium type


kg.

kg.


15%

15%






7222 30 92 ---- Nickel chromium austenitic type kg. 15% 
7222 30 99 ---- Other kg. 15% 
7222 40 _- Angles, shapes and sections :_

7222 40 10 --- Of thickness of 80 mm and above kg. 15% 
7222 40 20 --- Of below 80 mm kg. 15% 
**7223** WIRE OF STAINLESS STEEL

7223 00 _- Wire of stainless steel :_


7223 00 10

7223 00 91


--_---_

---

Electrode quality
_Other :_
Of thickness of above 1.5 mm


kg.

kg.


15%

15%






7223 00 92 ---- Of thickness of 0.46 mm and above but not kg. 15% 

7223 00 99

**7224**


---

exceeding 1.5 mm
Of thickness of below 0.46 mm

**IV.—OTHER ALLOY STEEL; HOLLOW**
**DRILL BARS AND RODS, OF ALLOY OR**
**NON-ALLOY STEEL**
**OTHER** **ALLOY** **STEEL** **IN** **INGOTS** **OR** **OTHER** **PRIMARY**

**FORMS; SEMI-FINISHED PRODUCTS OF OTHER ALLOY**

**STEEL**


kg.


15%





7224 10 00 - Ingots and other primary forms kg. 15% 
7224 90 - _Other :_

7224 90 10 --- Of tool steel quality kg. 15% 
7224 90 20 --- Of die steel quality kg. 15% 
7224 90 30 --- Of cobalt bearing high speed steel quality kg. 15% 

7224 90 40 ----

Forged blanks of alloy steel
_Other :_


kg. 15% 

-----

**SECTION-XV** **CHAPTER-72**

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

7224 90 91 ---- Billets kg. 15% 
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 :_

7225 11 00 -- Grain-oriented kg. *20% 
7225 19 -- Other

7225 19 10 --- Hot rolled kg. 15% 
7225 19 20 --- Cold rolled kg. 15% 
7225 19 90 --- Other kg. 15% 
7225 30 _- Other, not further worked than hot-rolled, in coils :_

7225 30 10 --- Of spring steel quality kg. 15% 
7225 30 90 --- Other kg. 15% 
7225 40 _- Other, not further worked than hot-rolled, not in coils :_

_--- Of a thickness of above_ 4.75 mm :

7225 40 11 ---- Boiler quality kg. 15% 
7225 40 12 ---- Pressure vessel quality kg. 15% 
7225 40 13 ---- High tensile quality kg. 15% 
7225 40 19 ---- Other kg. 15% 
7225 40 20 --- Of a thickness of 3 mm and above but not exceeding kg. 15% 
4.75 mm

7225 40 30 --- Of a thickness of below 3 mm kg. 15% 
7225 50 _- Other, not further worked than cold-rolled_

_(cold-reduced) :_

7225 50 10 --- Of a thickness of less than 3 mm kg. 15% 
7225 50 20 --- Of a thickness of 3 mm to 4.75 mm kg. 15% 
7225 50 30 --- Of a thickness of above 4.75 mm kg. 15% 
             - _Other :_

7225 91 -- _Electrolytically plated or coated with zinc:_

7225 91 10 --- Galvannealed kg. 15% 
7225 91 90 --- Other kg. 15% 
7225 92 -- _Otherwise plated or coated with zinc:_

7225 92 10 --- Galvannealed kg. 15% 
7225 92 90 --- Other kg. 15% 
7225 99 -- _Other:_

7225 99 10 --- plated or coated with aluminium kg. 15% 
7225 99 20 --- plated or coated with aluminium-zinc alloys kg. 15% 
7225 99 30 --- painted, coloured or coated with plastics kg. 15% 
7225 99 90 --- Other kg. 15% 
**7226** **FLAT-ROLLED** **PRODUCTS** **OF** **OTHER** **ALLOY** **STEEL,** **OF** **A**

**WIDTH OF LESS THAN** **600 MM**

_- Of silicon-electrical steel :_

7226 11 00 -- Grain-oriented kg. 15% 
7226 19 -- Other

7226 19 10 --- Hot rolled kg. 15% 
7226 19 20 --- Cold rolled kg. 15% 
7226 19 90 --- Other kg. 15% 
7226 20 _- Of high speed steel :_

_--- Hot-rolled :_


-----

**SECTION-XV** **CHAPTER-72**

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

--- _Cold-rolled :_

7226 20 21 ---- In coils kg. 15% 
7226 20 22 ---- Other kg. 15% 

7226 20 30

7226 91


--
 
_--_


Hoops and strips
_Other:_
_Not further worked than hot-rolled :_


kg. 15% 

7226 91 10 --- Of a thickness of below 3 mm kg. 15% 
7226 91 20 --- Of a thickness of 3 mm and above but not kg. 15% 
exceeding 4.75 mm

7226 91 30 --- High tensile quality of a thickness of above kg. 15% 
4.75 mm

7226 91 90 --- Other kg. 15% 
7226 92 _-- Not further worked than cold-rolled (cold- reduced) :_

7226 92 10 --- Of a thickness of below 3 mm kg. 15% 

7226 91 30

7226 91 90


--
--

7226 92 20

7226 92 30


--
--

Of a thickness of 3 mm and above but not exceeding kg.
4.75 mm
Of a thickness of above 4.75 mm kg.


15%

15%






7226 99 _-- Other :_

7226 99 10 --- Of a thickness of above 4.75 mm kg. 15% 

7226 99 20

7226 99 30

7226 99 40

7226 99 51


--
--
--_---_

---

Of a thickness of above 3 mm and but not exceeding kg.
4.75 mm
Of a thickness of below 3 mm kg.

Skelp (strips for pipes and tubes) kg.

_Hoops and strips :_
Hot rolled kg.


15%

15%

15%

15%








7226 99 52 ---- Cold rolled kg. 15% 
7226 99 53 ---- Of spring steel, other than skelp kg. 15% 

7226 99 60

7226 99 71
7226 99 72
7226 99 73
7226 99 79

7226 99 81
7226 99 82
7226 99 83
7226 99 89


----
------------
--
------------












Skelps and strips for razor blades and saw blades kg.

_plated or coated with zinc:_

plain and corrugated kg.

electrolytically, plain and corrugated kg.

Galvannealed kg.

Other kg.

_Otherwise coated or plated:_

with aluminium kg.

with aluminium-zinc alloys kg.

painted, coloured or coated with plastics kg.

Other kg.


15%

15%
15%
15%
15%

15%
15%
15%
15%


7226 99 90 --- Other kg. 15% 

**7227**

7227 10 00





15%


**BARS AND RODS, HOT-ROLLED, IN IRREGULARLY**

**WOUND COILS, OF** **OTHER ALLOY STEEL**
Of high speed steel kg.





7227 20 00 - Of silico-manganese steel kg. 15% 
7227 90 - _Other :_

7227 90 10 --- Valve spring steel quality kg. 15% 
7227 90 20 --- Other spring steel quality kg. 15% 
7227 90 30 --- Ball bearing quality kg. 15% 
7227 90 40 --- Cold heading quality kg. 15% 
7227 90 50 --- Lead-free cutting quality kg 15% 

-----

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 :_

7228 10 10 --- Bright bars kg. 15% 
7228 10 90 --- Other kg. 15% 
7228 20 00 - Bars and rods, of silico-manganese steel kg. 15% 
7228 30 _- Other bars and rods, not further worked than_

_hot-rolled, hot-drawn or extruded :_

_--- Bright bars :_

7228 30 11 ---- Of alloy tool steel kg. 15% 
7228 30 19 ---- Other kg. 15% 
--- _Other :_

7228 30 21 ---- Lead bearing steel kg. 15% 
7228 30 22 ---- Spring steel kg. 15% 
7228 30 23 ---- Sulphur bearing steel kg. 15% 
7228 30 24 ---- Tool and die steel kg. 15% 
7228 30 29 ---- Other kg. 15% 
7228 40 00 - Other bars and rods, not further worked than forged kg. 15% 
7228 50 _- Other bars and rods, not further worked than_

_cold-formed or cold-finished :_

7228 50 10 --- Of engine valves and cold heading steel kg. 15% 
7228 50 90 --- Other kg. 15% 
7228 60 _- Other bars and rods :_

_--- Bright bars :_

7228 60 11 ---- Of alloy tool steel kg. 15% 
7228 60 12 ---- Other kg. 15% 
_--- Other :_

7228 60 91 ---- Lead bearing steel kg. 15% 
7228 60 92 ---- Spring steel kg. 15% 
7228 60 93 ---- Sulphur bearing steel kg. 15% 
7228 60 94 ---- Tool and die steel kg. 15% 
7228 60 99 ---- Other kg. 15% 
7228 70 _- Angles, shapes and sections :_

_--- Not further worked than hot-rolled, hot-drawn_

_or extruded :_

7228 70 11 ---- Of 80 mm or more kg. 15% 
7228 70 12 ---- Of less than 80 mm kg. 15% 
_--- Not further worked than cold-formed or cold-_

_finished :_

7228 70 21 ---- Of 80 mm or more kg. 15% 
7228 70 22 ---- Of less than 80 mm kg. 15% 
7228 80 - _Hollow drill bars and rods :_

7228 80 10 --- Of alloy steel kg. 15% 
7228 80 20 --- Of non alloy steel, forged kg. 15% 
7228 80 90 --- Other kg. 15% 

-----

**SECTION-XV** **CHAPTER-72**

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

**7229** **WIRE** **OF** **OTHER** **ALLOY** **STEEL**

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 :_

7229 90 11 ---- Tinned wire kg. 15% _-_

7229 90 12 ---- Bronze coated wire kg. 15% 
7229 90 13 ---- Trapezoidal wire kg. 15% 
7229 90 14 ---- Half round wire kg. 15% 
7229 90 15 ---- Crimped wire kg. 15% 
7229 90 16 ---- Copper coated wire kg. 15% 
_--- Electrode quality, wire rope quality and ACSR_

_quality not insulated :_

7229 90 21 ---- Electrode quality kg. 15% 
7229 90 22 ---- Wire rope quality kg. 15% 
7229 90 23 ---- ACSR quality kg. 15% 
_--- Wire (excluding wire type lead), spring, high_

_tensile, hardened and tempered wires, not_

_insulated :_

7229 90 31 ---- Wire (excluding wire type lead) kg. 15% 
7229 90 32 ---- Spring wire kg. 15% 
7229 90 33 ---- High tensile wire kg. 15% 
7229 90 34 ---- Hardened and tempered wire kg. 15% 
7229 90 40 --- Other wire kg. 15% 
--- Shaped and profiled wires of cross-section :

7229 90 51 ---- Half round kg. 15% 
7229 90 52 ---- Flat and rectangular kg. 15% 
7229 90 53 ---- ‗L‗ shape kg. 15% 
7229 90 54 ---- ‗Z‗ shape kg. 15% 
7229 90 59 ---- Other kg. 15% 
7229 90 60 --- Electric resistance wire (includingelectric resistance kg. 15% 
heatingwire)

7229 90 70 --- Crimped wire kg. 15% 
7229 90 90 --- Other kg. 15% 

-----

**SECTION-XV** **CHAPTER-73**

**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**

**Standard** **Prefer-**
**ential**
**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**

7301 10 00 - Sheet piling kg. 15% 
7301 20 _- Angles, shapes and sections :_

7301 20 10 --- Steel slotted angles kg. 15% 
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** **SPECIALIZED** **FOR** **JOINTING** **OR**
**FIXING RAILS**

7302 10 _- Rails :_

--- _For railways:_

7302 10 11 ---- Head hardened rails kg. 15% 
7302 10 12 ---- Asymmetric rails with end forging kg. 15% 
7302 10 13 ---- Asymmetric rails without end forging kg. 15% 
7302 10 14 ---- Other than asymmetric rails and head hardened rails kg. 15% 
7302 10 19 ---- Other kg. 15% 
7302 10 20 --- For tramways kg. 15% 
7302 10 90 --- Other kg. 15% 
7302 30 00 - Switch blades, crossing frogs, point rods and kg. 15% 

kg.


7302 40 00





other crossing pieces
Fish-plates and sole plates


15%





7302 90 _- Other :_

7302 90 10 --- Material for jointing or fixing rails kg. 15% 
7302 90 90 --- Other kg. 15% 

-----

**SECTION-XV** **CHAPTER-73**

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

**7303** **TUBES,** **PIPES** **AND** **HOLLOW** **PROFILES,** **OF** **CAST** **IRON**

7303 00 _- Tubes, pipes and hollow profiles, of cast iron:_

7303 00 10 --- Rain water pipe kg. 15% 
7303 00 20 --- Soilpipe kg. 15% 
7303 00 30 --- Spun pipe kg. 15% 
7303 00 90 --- Other kg. 15% 
**7304** **TUBES,** **PIPES** **AND** **HOLLOW** **PROFILES,** **SEAMLESS,** **OF** **IRON**

**(OTHER THAN CAST IRON) OR STEEL**

_- Line pipe of a kind used for_ oil and gas pipelines:

7304 11 -- Of stainless steel:

7304 11 10 --- Tubes and pipes kg. 15% 
7304 11 20 --- Blanks for tubes and pipes kg. 15% 
7304 11 90 --- Other kg. 15% 
7304 19 -- Other:

7304 19 10 --- Tubes and pipes kg. 15% 
7304 19 20 --- Blanks for tubes and pipes kg. 15% 
7304 19 90 --- Other kg. 15% 
           - Casing, tubing and drill pipe, of a kind used in

drilling for oil or gas:

7304 22 00 -- Drill pipe of stainless steel kg. 15% 
7304 23 -- Other drill pipe:

7304 23 10 --- Of iron kg. 15% 
7304 23 90 --- Other kg. 15% 
7304 24 00 -- Other, of stainless steel kg. 15% 
7304 29 -- Other:

7304 29 10 --- Of iron kg. 15% 
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 31 11 ---- Of iron kg. 15% 
7304 31 19 ---- Other kg. 15% 
--- _Above 114.3 mm but up to 219.1 mm outer_

_diameter_

7304 31 21 --- Of iron kg. 15% 
730431 29 --- Other kg. 15% 
--- Above 219.1 mm diameter:

7304 31 31 ---- Of iron kg. 15% 
7304 31 39 ---- Other kg. 15% 
7304 39 -- _Other:_

--- _Up to 114.3 mm outer diameter:_

7304 39 11 ---- Of iron kg. 15% 
7304 39 19 ---- Other kg. 15% 

-----

**SECTION-XV** **CHAPTER-73**

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

--- Above 114.3 mm but up to 219.1 mm outer

diameters:

7304 39 21 ---- Of iron kg. 15% 
7304 39 29 ---- Other kg. 15% 
--- Above 219.1 mm diameter:

7304 39 31 ---- Of iron kg. 15% 
7304 39 39 ---- Other kg. 15% 
           - Other, of circular cross section, of stainless steel:

7304 41 00 -- Cold-drawn or cold-rolled (cold-reduced) kg. 15% 
7304 49 00 -- Other kg. 15% 
           - Other, of circular cross section, of alloy steel:

7304 51 --- Cold-drawn or cold rolled (cold-reduced):

7304 51 10 --- Up to 114.3 mm diameter kg. 15% 
7304 51 20 --- Above 114.3 mm but up to 219.1 mm outer kg. 15% 
diameter

7304 51 30 --- Above 219.1 mm outer diameter kg. 15% 
7304 59 -- Other:

7304 59 10 --- Up to 114.3 mm diameter kg. 15% 
7304 59 20 --- Above 114.3 mm but up to 219.1 mm outer kg. 15% 
diameter

7304 59 30 --- Above 219.1 mm outer diameter kg. 15% 
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 :_

7305 11 11 ---- Of iron kg. 15% 
7305 11 19 ---- Other kg. 15% 
_--- Non-galvanised pipes :_

7305 11 21 ---- Of iron kg. 15% 
7305 11 29 ---- Other kg. 15% 
7305 12 _-- Other, longitudinally welded :_

_--- Galvanised pipes :_

7305 12 11 ---- Of iron kg. 15% 
7305 12 19 ---- Other kg. 15% 
_--- Non-galvanised pipes :_

7305 12 21 ---- Of iron kg. 15% 
7305 12 29 ---- Other kg. 15% 
7305 19 _-- Other:_

_--- Galvanised pipes :_

7305 19 11 ---- Of iron kg. 15% 

-----

**SECTION-XV** **CHAPTER-73**

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

7305 19 19 ---- Other kg. 15% 
_--- Non-galvanised (black) pipes :_

7305 19 21 ---- Of iron kg. 15% 
7305 19 29 ---- Other kg. 15% 
7305 20 _- Casing of a kind used in drilling for oil or gas :_

7305 20 10 --- Of iron kg. 15% 
7305 20 90 --- Other kg. 15% 
_- Other, welded :_

7305 31 _-- Longitudinally welded:_

7305 31 10 --- Of iron kg. 15% 
7305 31 90 --- Other kg. 15% 
7305 39 _-- Other :_

7305 39 10 --- Of iron kg. 15% 
7305 39 90 --- Other kg. 15% 
7305 90 _- Other :_

7305 90 10 --- High pressure hydroelectric conduits of steel kg. 15% 
_--- ERW precision tubes :_

7305 90 21 ---- Of iron kg. 15% 
7305 90 29 ---- Other kg. 15% 
_--- Other :_

7305 90 91 ---- Of iron kg. 15% 
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**

              - _Line pipe of a kind used for_ oil or gas pipelines:

7306 11 00 -- Welded,of stainless steel kg. 15% 
7306 19 -- _Other:_

--- Galvanised pipes:

7306 19 11 ---- Of iron kg. 15% 
7306 19 19 ---- Other kg. 15% 
--- Non galvanised pipes:

7306 19 21 ---- Of iron kg. 15% 
7306 19 29 ---- Other kg. 15% 
           - Casing and tubing of a kind used in drilling for

oil or gas:

7306 21 00 -- Welded, of stainless steel kg. 15% 
7306 29 -- _Other:_

7306 29 11 ---- Of iron kg. 15% 
7306 29 19 ---- Other kg. 15% 
7306 30 - _Other, welded, of circular_ cross-section, of

iron or non-alloy steel:

7306 30 10 ---- Of iron kg. 15% 
7306 30 90 ---- Other kg. 15% 

-----

**SECTION-XV** **CHAPTER-73**

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

7306 40 00 - Other, welded, of circular kg. 15% 
cross- section, of stainless steel

7306 50 00 - Other, welded, of circular kg. 15% 
cross- section, of other alloy steel

              - _Other, welded, of non-circular_ cross-section:

7306 61 00 -- Of square or rectangular- kg. 15% 
cross- section

7306 69 00 -- Of other non-circular kg. 15% 
cross- section

7306 90 - _Other:_

-- _ERW precision tubes:_

7306 90 11 ---- Of iron kg. 15% 
7306 90 19 ---- Other kg. 15% 
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 :_

7307 11 10 --- Sponge iron cast fittings kg. 15% 
7307 11 20 --- SG iron cast fittings kg. 15% 
7307 11 90 --- Other kg. 15% 
7307 19 00 -- Other kg. 15% 
_- Other, of stainless steel :_

7307 21 00 -- Flanges kg. 15% 
7307 22 00 -- Threaded elbows, bends and sleeves kg. 15% 
7307 23 00 -- Butt welding fittings kg. 15% 
7307 29 00 -- Other kg. *25% 
_- Other :_

7307 91 _-- Flanges :_

7307 91 10 --- Galvanised kg. 15% 
7307 91 90 --- Other kg. 15% 
7307 92 _-- Threaded elbows, bends and sleeves :_

7307 92 10 --- Galvanised kg. 15% 
7307 92 90 --- Other kg. 15% 
7307 93 _-- Butt welding fittings :_

7307 93 10 --- Galvanised kg. 15% 
7307 93 90 --- Other kg. 15% 
7307 99 _-- Other :_

7307 99 10 --- Galvanised kg. 15% 
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-**


-----

**SECTION-XV** **CHAPTER-73**

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

**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**

7308 10 00 - Bridges and bridge-sections u 15% 

7308 20

7308 20 11



_-_

_---_

---

_Towers and lattice masts :_
_Towers, whether or not assembled :_
For transmission line


u


15%





7308 20 19 ---- Other u 15% 
7308 20 20 --- Lattice masts u 15% 
7308 30 00 - Doors, windows and their frames and thresholds u 15% 

7308 40 00

7308 90




_-_


for doors
Equipment for scaffolding, shuttering, propping

or pit-propping
_Other :_


u


15%





7308 90 10 --- Beams, channels, pillars and girders prepared for u 15% 
use in structures

7308 90 20 --- Drop rods u 15% 
7308 90 30 --- Hatchway, rails and bulkheads for ships or boats u 15% 

7308 90 20


--

and parts of hull

7308 90 40 --- Galvanised tension bars u 15% 
7308 90 50 --- Structures and super structures for mining u 15% 
7308 90 60 --- Truss rods u 15% 
7308 90 70 --- Tubular steel poles for electric transmission and u 15% 

7308 90 40


--

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 :_

7309 00 10 --- Galvanized iron tanks kg. 15% 
7309 00 20 --- Galvanized iron barrels and drums kg. 15% 
*Amended by Notn. No. 48/18


7308 90 90


--

distribution lines
Other


-----

**SECTION-XV** **CHAPTER-73**

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

7309 00 30 --- Pressed steel tanks kg. 15% 
7309 00 40 --- Pressure vessels kg. 15% 
7309 00 90 --- Other kg. 15% 
**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 :_

7310 10 10 --- Tin plate containers kg. 15% 
7310 10 20 --- Trunks and cases kg. 15% 
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_


7310 21 10


--

_crimping :_
Tin plate containers


kg.


15%





7310 21 90 --- Other kg. 15% 
7310 29 _-- Other :_

7310 29 10 --- Tin plate containers kg. 15% 
7310 29 20 --- Trunks and cases kg. 15% 
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 :_

7311 00 10 --- Liquefied petroleum gas (LPG) cylinder kg. 15% 
7311 00 20 --- Low pressure cylinder (working pressure kg. 15% 

kg.

kg.


7311 00 30

7311 00 90


--
--

up to 35.2 kg/sq.cm other than LPG)
High pressure cylinder (working pressure

exceeding 35.2 kg/sq.cm)
Other


15%

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 :_

7312 10 10 --- Wire ropes, black kg. 15% 
7312 10 20 --- Wire ropes, galvanised kg. 15% 
7312 10 30 --- Stranded wire kg. 15% 
7312 10 90 --- Other kg. 15% 
7312 90 00 - Other kg. 15% 

-----

**SECTION-XV** **CHAPTER-73**

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


**7313**

7313 00

7313 00 10



 
--

kg.


**BARBED WIRE OF IRON OR STEEL; TWISTED HOOP OR**

**SINGLE FLAT WIRE, BARBED OR NOT,** **AND LOOSELY**

**TWISTED** **DOUBLE** **WIRE, OF** **A KIND** **USED FOR**

**FENCING, OF IRON OR STEEL**
_Barbed wire of iron or steel; twisted hoop or_

_single flat wire, barbed or not, and loosely_
_twisted double wire, of a kind used for fencing,_
_of iron or steel :_
Barbed wire


15%





7313 00 20 --- Twisted hoop or single flat wire, barbed or 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**


kg. 15% 

_Woven cloth :_
Endless bands for machinery, of stainless steel


kg.


7314 12 00



_-_

-

15%





7314 14 _-- Other woven cloth, of stainless steel :_

7314 14 10 --- Wire gauze (wire cloth, wire mesh) kg. 15% 
7314 14 90 --- Other kg. 15% 
7314 19 _-- Other :_

7314 19 10 --- Wire gauze (wire cloth, wire mesh) kg. 15% 
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. 15% 
7314 20 90 --- Other kg. 15% 
_- Other grill, netting and fencing, welded at the_

_intersection :_

7314 31 00 -- Plated or coated with zinc kg. 15% 
7314 39 00 -- Other kg. 15% 
_- Other cloth, grill, netting and fencing :_

7314 41 _-- Plated or coated with zinc :_

7314 41 10 --- Wire netting kg. 15% 
7314 41 90 --- Other kg. 15% 
7314 42 _-- Coated with plastics :_

7314 42 10 --- Wire netting kg. 15% 
7314 42 90 --- Other kg. 15% 
7314 49 _-- Other :_

7314 49 10 --- Wire netting kg. 15% 
7314 49 90 --- Other kg. 15% 
7314 50 00 - Expanded metal kg. 15% 

-----

**SECTION-XV** **CHAPTER-73**

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

**7315** **CHAIN** **AND** **PARTS** **THEREOF,** **OF** **IRON** **OR** **STEEL**

_- Articulated link chain and parts thereof :_

7315 11 00 -- Roller chain kg. 15% 
7315 12 _-- Other chain :_

7315 12 10 --- Lifting and hoisting chain kg. 15% 
7315 12 20 --- Ship chain kg. 15% 
7315 12 90 --- Other kg. 15% 
7315 19 00 -- Parts kg. 15% 
7315 20 00 - Skid chain kg. 15% 
_- Other chain :_

7315 81 00 -- Stud-link kg. 15% 
7315 82 00 -- Other, welded link kg. 15% 
7315 89 00 -- Other kg. 15% 
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 :_

7316 00 10 --- Anchors and grapnels kg. 15% 
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 :_

7317 00 11 ---- For animal shoes kg. 15% 
7317 00 12 ---- For fixing heel strips and toe plates kg. 15% 
7317 00 13 ---- Wire nails kg. 15% 
7317 00 19 ---- Other kg. 15% 
_--- Spikes :_

7317 00 21 ---- Dog spikes kg. 15% 
7317 00 29 ---- Other kg. 15% 
7317 00 30 --- Tacks kg. 15% 
_--- Other :_

7317 00 91 ---- Staples other than in strips, and drawing pins kg. 15% 

-----

**SECTION-XV** **CHAPTER-73**

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

7317 00 99 ---- Other kg. 15% 
**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 :_

7318 11 10 --- Machine screws kg. 15% 
7318 11 90 --- Other kg. 15% 
7318 12 00 -- Other wood screws kg. 15% 
7318 13 00 -- Screw hooks and screw rings kg. 15% 
7318 14 00 -- Self-tapping screws kg. 15% 
7318 15 00 -- Other screws and bolts, whether or not with their kg. *25% 1


kg.

kg.

kg.


7318 16 00

7318 19 00

7318 21 00


-
-
_-_

-

nuts or washers
Nuts

Other
_Non-threaded articles :_
Spring washers and other lock washers


*25%

15%

15%







7318 22 00 -- Other washers kg. 15% 
7318 23 00 -- Rivets kg. 15% 
7318 24 00 -- Cotters and cotter-pins kg. 15% 
7318 29 _-- Other :_

7318 29 10 --- Circlips kg. 15% 
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**

7319 40 - Safety _pins_ and other _pins:_

7319 40 10 - - - Safety pins kg. 15% 
7319 40 90 - - - Other pins kg. 15% 
7319 90 00 - Other kg. 15% 
**7320** **SPRINGS** **AND** **LEAVES** **FOR** **SPRINGS,** **OF** **IRON** **OR** **STEEL**

7320 10 - _Leaf-springs and leaves therefor :_

_--- Leaf-springs :_

7320 10 11 ---- For motor vehicles kg. 15% 
7320 10 12 ---- For railways and tramways kg. 15% 
7320 10 19 ---- Other kg. 15% 
7320 10 20 --- Leaves for springs kg. 15% 
7320 20 00 - Helical springs kg. 15% 
*Amended by Notn. No. 48/18


-----

**SECTION-XV** **CHAPTER-73**

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

7320 90 _- Other :_

7320 90 10 --- Coil spring for railways, tramways kg. 15% 
7320 90 20 --- Springpins kg. 15% 
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 :_

7321 11 10 --- Cookers and kitchen stoves u 15% 
7321 11 20 --- Other stoves u 15% 
7321 11 90 --- Other u 15% 
7321 12 _-- For liquid fuel:_

7321 12 10 --- Cookers and kitchen stoves u 15% 
7321 12 20 --- Other stoves u 15% 
7321 12 90 --- Other u 15% 
7321 19 _-- Other, including appliances for solid fuel:_

7321 19 10 --- Cookers and kitchen stoves u 15% 

7321 19 90

7321 81 00


--
_-_

-

Other stoves and appliances
_Other appliances :_
For gas fuel or for both gas and other fuels


u 15% 

7321 82 00 -- Forliquid fuel

7321 89 -- Other, including appliances for solid fuel:

7321 89 10 --- Clay tandoor (oven with iron or steel body and kg. 15% 

7321 89 90


--

earthen grates)
Other


kg.


15%





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 :_

7322 11 00 -- Of cast iron kg. 15% 
7322 19 00 -- Other kg. 15% 
7322 90 _- Other :_

7322 90 10 --- Air heaters and hot air distributors kg. 15% 
7322 90 90 --- Parts of air heaters and hot air distributors kg. 15% 

-----

**SECTION-XV** **CHAPTER-73**

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

**7323** **TABLE,** **KITCHEN OR OTHER HOUSEHOLD ARTICLES**

**AND PARTS THEREOF, OF IRON OR STEEL; IRON OR**

**STEEL WOOL;** **POT SCOURERS AND SCOURING OR**

**POLISHING PADS, GLOVES AND THE LIKE, OF IRON OR**

**STEEL**


7323 10 00 
_-_


Iron or steel wool; pot scourers and scouring or
polishing pads, gloves and the like
_Other :_


u 20% 

7323 91 _-- Of cast iron, not enamelled :_

7323 91 10 --- Pans u 20% 
7323 91 90 --- Other u 20% 
7323 92 00 _--_ Of cast iron, enamelled u 20% _-_

7323 93 _-- Of stainless steel :_

7323 93 10 --- Pressure cookers u 20% 
7323 93 90 --- Other u 20% 
7323 94 _-- Of iron (other than cast iron) or steel, enamelled :_

7323 94 10 --- Ghamellas u 20% 
7323 94 20 --- Utensils u 20% 
7323 94 90 --- Other u 20% 
7323 99 _-- Other :_

7323 99 10 --- Utensils of galvanised iron u 20% 
7323 99 20 --- Other utensils u 20% 
7323 99 90 --- Other u 20% 
**7324** **SANITARY WARE** **AND PARTS** **THEREOF, OF** **IRON OR** **STEEL**


7324 10 00

7324 21 00



 
_-_

-

Sinks and wash basins, of stainless steel
_Baths :_
Of cast iron, whether or not enamelled


u

u


15%

15%






7324 29 00 -- Other u 15% 
7324 90 00 - Other, including parts u 15% 
**7325** **OTHER** **CAST** **ARTICLES** **OF** **IRON** **OR** **STEEL**


7325 10 00

7325 91 00



 
_-_

-

Of non-malleable cast iron
_Other :_
Grinding balls and similar articles for mills


kg.

kg.


15%

15%






7325 99 _-- Other :_

7325 99 10 --- Of iron kg. 15% 
7325 99 20 --- Of alloy steel kg. 15% 

7325 99 30

7325 99 91


--_---_

---

Of stainless steel
_Other :_
Rudders for ships or boats


kg.

kg.


15%

15%






7325 99 92 ---- Drain covers kg. 15% 
7325 99 93 ---- Plates and frames for sewage water or similar system kg. 15% 
7325 99 99 ---- Other kg. *25% 
*Amended by Notn. No. 48/18


-----

**SECTION-XV** 673 **CHAPTER-73**

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

**7326** **OTHER** **ARTICLES** **OF** **IRON** **OR** **STEEL**

_- Forged or stamped, but not further worked :_

7326 11 00 -- Grinding balls and similar articles for mills kg. 15% 
7326 19 _-- Other :_

7326 19 10 --- For automobiles and earth moving equipments kg. 15% 
7326 19 90 --- Other kg. *25% 
7326 20 _- Articles of iron or steel wire :_

7326 20 10 --- Tyre bead wire rings intended for use in the kg. 15% 
manufacture of tyres for cycles and cycle
rickshaws

7326 20 90 --- Other kg. 15% 
7326 90 _- Other :_

7326 90 10 --- Belt lacing of steel kg. 15% 
7326 90 20 --- Belt fasteners for machinery belts kg. 15% 
7326 90 30 --- Drain covers, plates, and frames for sewages, kg. 15% 
water or similar system

7326 90 40 --- Enamelled iron ware kg. 15% 
7326 90 50 --- Grinding media balls and cylpebs kg. 15% 
7326 90 60 --- Manufactures of stainless steel kg. 15% 
7326 90 70 --- Articles of clad metal kg. 15% 
7326 90 80 --- Parts of ships, floating structure and vessels kg. 15% 
(excluding hull, propellers and paddle-wheels)

_--- Other :_

7326 90 91 ---- Shanks kg. 15% 
7326 90 99 ---- Other kg. *25% 

-----

**SECTION-XV** **CHAPTER-74**

**CHAPTER** **74**

**_Copper and articles thereof_**

**NOTE** **:**

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 % 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

0.3


Other elemen ts *, each



   - 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.

_(c)_ _Master alloys_

Alloys containing with other elements more than 10 per cent by weight, of copper not use
fully malleable and commonly used as an additive in the manufacture of other alloys or as
deoxidants, de-sulphuring agents or for similar uses in the metallurgy of non-ferrous metals.


-----

**SECTION-XV** **CHAPTER-74**

However, copper phosphide (phosphor copper) containing more than 15% by weight of phosphorous falls in heading 2853.

**SUB-HEADING** **NOTE** **:**

In this Chapter the following expressions have the meanings hereby assigned 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%. [see copper-nickel-zinc alloys (nickel silvers)];

and

(iii) any tin content by weight is less than 3%. [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% or more the zinc content by weight may exceed that of tin but must be less than 10%.

_(c)_ _Copper-nickel-zinc base alloys (nickel silvers)_

Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5%

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% 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**

**Standard Prefer-**

**ential**

**Areas**

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

**7401** **COPPER** **MATTES;** **CEMENT** **COPPER** **(PRECIPITATED**

**COPPER)**

7401 00 - Copper mattes; Cement copper (precipitated

copper):

7401 00 10 --- Copper mattes Kg. 5% 
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 :_

7402 00 10 --- Blister copper kg. 5% 
7402 00 90 --- Other kg. 5% 

-----

_- Refined copper :_

7403 11 00 -- Cathodes and sections of cathodes kg. 5% 
7403 12 00 -- Wire-bars kg. 5% 
7403 13 00 -- Billets kg. 5% 
7403 19 00 -- Other kg. 5% 
_- Copper alloys :_

7403 21 00 -- Copper-zinc base alloys (brass) kg. 5% 
7403 22 _-- Copper-tin base alloys (bronze) :_

7403 22 10 --- Phosphor bronze kg. 5% 
7403 22 90 --- Other kg. 5% 
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 :_

7404 00 11 ---- Empty or discharged cartridges of all bores and sizes kg. 2.5% 
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 ISRI code word
Palms;
Miscellaneous copper-containing skimming,

grindings, ashes, irony brass and copper, residues
and slags covered by ISRI code word 'Drove';
Copper wire scrap with various types of insultation
covered by ISRI code word 'Druid'


-----

**SECTION-XV** **CHAPTER-74**

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

7404 00 19 ---- Other kg. 2.5% 
_--- Of copper alloys_ **_:_**


7404 00 21 ---- 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‗


kg. 2.5% 

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 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 Nomad;
mixed unsweated auto radiators covered by ISRI
code word Ocean; a dmiralty brass condenser
tubes covered by ISRI code word Pales;
aluminium brass condenser tubes covered by ISRI
code word Pallu;


-----

**SECTION-XV** **CHAPTER-74**

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

7404 00 24 ---- Bronze scrap, including the following:manganese kg. 2.5% 
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. 2.5% 
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‗;

7404 00 29 ---- Other kg. 2.5% 
**7405** **00** **00** **MASTER** **ALLOYS** **OF** **COPPER** kg. 5% 
**7406** **COPPER** **POWDERS** **AND** **FLAKES**

7406 10 00 - Powders of non-lamellar structure kg. 5% 
7406 20 00 - Powders of lamellar structure; flakes kg. 5% 
**7407** **COPPER** **BARS,** **RODS** **AND** **PROFILES**

7407 10 _- Of refined copper_ **_:_**

7407 10 10 --- Electrolytic copper rods or black copper rods kg. 5% 
7407 10 20 --- Other copper rods kg. 5% 
7407 10 30 --- Copper bars (excluding hollow bars) kg. 5% 
7407 10 40 --- Hollow bars of copper kg. 5% 
_--- Profiles_ **_:_**

7407 10 51 ---- Hollow profiles kg. 5% 
7407 10 59 ---- Other kg. 5% 
7407 10 90 --- Other kg. 5% 
_- Of copper alloys_ **_:_**

7407 21 _--_ _Of copper-zinc base alloys (brass)_ **_:_**

7407 21 10 --- Bars kg. 5% 
7407 21 20 --- Rods kg. 5% 
7407 21 30 --- Hollow bars kg. 5% 
7407 21 90 --- Other kg. 5% 
7407 29 _-- Other :_

7407 29 10 --- Rods of bronze and similar alloys kg. 5% 
_--- Profiles_ **_:_**

7407 29 21 ---- Hollow kg. 5% 

-----

**SECTION-XV** **CHAPTER-74**

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

7407 29 29 ---- Other kg. 5% 
7407 29 90 --- Other kg. 5% 
**7408** **COPPER** **WIRE**

_- Of refined copper_ **_:_**

7408 11 _-- Of which the maximum cross-sectional dimension_

_exceeds 6 mm :_

7408 11 10 --- Copper weld wire kg. 5% 
7408 11 90 --- Other kg. 5% 
7408 19 _-- Other :_

7408 19 10 --- Copper weld wire kg. 5% 
7408 19 20 --- Welding wire kg. 5% 
7408 19 90 --- Other kg. 5% 


_-_ _Of copper alloys_ **_:_**

7408 21 _--_ _Of copper-zinc base alloys (brass) :_

7408 21 10 --- Of which the maximum cross-sectional kg. 5% 

7408 21



_-_

_--_


dimension exceeds 6 mm

7408 21 90 --- Other

7408 22 _-- Of copper-nickel base alloys (cupro-nickel) or_


7408 21 90


--

5%

5%






kg.

kg.


7408 22 10


--

_copper-nickel-zinc base alloys (nickel silver) :_
Silver plated flattened wire of copper (lametta)


7408 22 20 --- Other of which the maximum cross-sectional kg. 5% 
dimension exceeds 6 mm

7408 22 90 --- Other kg. 5% 
7408 29 _-- Other :_

7408 29 10 --- Wire of bronze and similar alloys kg. 5% 
7408 29 90 --- Other kg. 5% 
**7409** **COPPER** **PLATES,** **SHEETS** **AND** **STRIP,** **OF** **A** **THICKNESS**


**EXCEEDING 0.12.5 MM**

_-_ _Of refined copper :_

7409 11 00 -- In coils kg. 5% 
7409 19 00 -- Other kg. 5% 

_Of copper-zinc base alloys (brass) :_
In coils


kg.


7409 21 00



_-_

-

5%





7409 29 00 -- Other kg. 5% 

_Of copper-tin base alloys (bronze) :_
In coils


kg.


7409 31 00



_-_

-

5%





7409 39 00 -- Other kg. 5% 
7409 40 00 - Of copper-nickel base alloys (cupro-nickel) or kg. 5% 

7409 90 00





copper-nickel-zinc base alloys (nickel silver)
Of other copper alloys


kg.


5%





**7410** **COPPER** **FOIL** **(WHETHER** **OR** **NOT** **PRINTED** **OR** **BACKED**


-----

**SECTION-XV** **CHAPTER-74**

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

**WITH PAPER, PAPERBOARD, PLASTICS OR SIMILAR**

**BACKING MATERIALS) OF A THICKNESS (EXCLUDING**

**ANY BACKING) NOT EXCEEDING** **0.12.5 MM**

_- Not backed_ **_:_**

7410 11 00 -- Of refined copper kg. 5% 
7410 12 00 -- Of copper alloys kg. 5% 
_- Backed :_

7410 21 00 -- Of refined copper kg. 5% 
7410 22 00 -- Of copper alloys kg. 5% 
**7411** **COPPER** **TUBES** **AND** **PIPES**

7411 10 00 - Of refined copper kg. 7.5% 
_- Of copper alloys :_

7411 21 00 -- Of copper-zinc base alloys (brass) kg. 7.5% 
7411 22 00 -- Of copper-nickel base alloys (cupro-nickel) or kg. 7.5% 
copper-nickel-zinc base alloys (nickel silver)

7411 29 00 -- Other kg. 7.5% 
**7412** **COPPER** **TUBE** **OR** **PIPE** **FITTINGS** **(FOR** **EXAMPLE,**


kg.


7412 10 00





**COUPLINGS, ELBOWS, SLEEVES)**
Of refined copper


7.5%





7412 20 _- Of copper alloys :_

_---_ _Brass :_

7412 20 11 ---- Tube-well strainer kg. 7.5% 
7412 20 12 ---- Hose connectors kg. 7.5% 
7412 20 19 ---- Other kg. 7.5% 
7412 20 90 --- Fittings of bronze or other alloys of copper kg. 7.5% 

**7413 00 00** **STRANDED** **WIRE, CABLES, PLATED BANDS** **AND THE** kg. 10% 
**LIKE, OF** **COPPER, NOT** **ELECTRICALLY** **INSULATED**

**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**

7415 10 00 - Nails and tacks, drawing pins, staples and kg. 10% 
similar articles

_- Other articles, not threaded_ **_:_**

7415 21 00 -- Washers (including spring washers) kg. 10% 
7415 29 00 -- Other kg. 10% 

-----

**SECTION-XV** **CHAPTER-74**

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

_- Other threaded articles_ **_:_**

7415 33 _-- Screws; bolts and nuts_ **_:_**

7415 33 10 --- Screws for wood kg. 10% 
7415 33 90 --- Other kg. 10% 
7415 39 _--_ _Other :_

7415 39 10 --- Rivets (excluding tubular or bifurcated) kg. 10% 
7415 39 90 --- Other kg. 10% 

**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**

7418 10 _- Table, kitchen or other household articles and_

_parts thereof; Pot scourers and scouring or_
_polishing pads, gloves and the like:_

_7418 10 10_ _- - -_ Pot scourers and scouring or polishing pads, gloves _kg._ _20 %_ _-_

and the like

            - - - Utensils:

7418 10 21 - - - - Of Brass kg. 20% 
7418 10 22 - - - - Of Copper kg. 20% 
7418 10 23 - - - - Of other copper alloys kg. 20% 

7418 10 24

7418 10 31



- - - 
 - - 
- - - 

E.P.N.S. Ware

Other:

Of E.P.N.S


kg.

kg.


20%

20%



 
 

7418 10 39 - - -- Other kg. 20% 
7418 10 90 - - - Parts kg. 20% 
7418 20 _- Sanitary ware and parts thereof_ **_:_**

7418 20 10 --- Sanitary ware kg. 10% 
7418 20 20 --- Parts of sanitary ware kg. 10% 
**7419** **OTHER** **ARTICLES** **OF** **COPPER**

7419 20 00 - Cast, moulded, stamped or forged, but not further kg. 10% 
worked

7419 80 - _Other :_

7419 80 10 --- Reservoirs, tanks, vats and similar containers kg. 10% 
7419 80 20 --- Articles of copper alloys electro-plated with nickel- kg. 10% 
silver

7419 80 30 -- Articles of brass kg. 10% 

7419 80 40

7419 80 50

74198090


------

Copper worked articles
Copper chain
Other articles of copper


10%
10%
10%
10%



 




kg.
kg.
kg.
kg.


-----

**SECTION-XV** **CHAPTER-75**

**CHAPTER** **75**

**_Nickel and articles thereof_**

**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 Note 9(c) to section XV, 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**

**Standard Prefer-**

**ential**

**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. Free 
7501 20 00 - Nickel oxide sinters and other intermediate kg. Free 
products of nickel metallurgy


-----

**SECTION-XV** **CHAPTER-75**

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

**7502** **UNWROUGHT** **NICKEL**

7502 10 00 - Nickel, not alloyed kg. Free 
7502 20 _- Nickel alloys :_

7502 20 10 --- Cupro-nickel containing more than 40% kg. Free 
by weight of nickel

7502 20 20 --- Monel metal including ‗K‗ monel kg. Free 
7502 20 30 --- Nickel alloys containing more than 40% by kg. Free 
weight of nickel

7502 20 40 --- Nickel alloys containing more than 10 % but not kg. Free 
more than 40 % by weight of nickel

7502 20 90 --- Other kg. Free 
**7503** **NICKEL** **WASTE** **AND** **SCRAP**

7503 00 _- Nickel waste and scrap :_

_7503 00 10_ _---_ Nickel scrap, namely the following : kg. Free 
New nickel scrap covered by ISRI code word

‗Aroma‗; old nickel scrap covered by ISRI code

word ‗Burly‗; 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 cov
ered 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 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. Free 
**7504 00 00** **NICKEL** **POWDERS** **AND** **FLAKES** kg. Free 
**7505** **NICKEL** **BARS,** **RODS,** **PROFILES** **AND** **WIRE**

_- Bars, rods and profiles_ **_:_**

7505 11 _-- Of nickel, not alloyed_ **_:_**

7505 11 10 --- Hollow bars kg. Free 
7505 11 20 --- Other bars; rods and profiles kg. Free 
7505 12 _-- Of nickel alloys_ **_:_**

7505 12 10 --- Hollow bars kg. Free 
7505 12 20 --- Other bars; rods and profiles kg. Free 
_- Wire :_


-----

**SECTION-XV** **CHAPTER-75**

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

7505 21 00 -- Of nickel, not alloyed kg. Free 
7505 22 00 -- Of nickel alloys kg. Free 
**7506** **NICKEL** **PLATES,** **SHEETS,** **STRIP** **AND** **FOIL**

7506 10 00 - Of nickel, not alloyed kg. Free 
7506 20 00 - Of nickel alloys kg. Free 
**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. Free 
7507 12 00 -- Of nickel alloys kg. Free 
7507 20 00 - Tube or pipe fittings kg. Free 
**7508** **OTHER** **ARTICLES** **OF** **NICKEL**

7508 10 00 - Cloth, grill and netting, of nickel wire kg. Free 
7508 90 _- Other :_

7508 90 10 --- Electroplating anodes of nickel kg. Free 
7508 90 20 --- Blanks ordinarily used for manufacturing kg. Free 
tubes and pipes of nickel

7508 90 30 --- Nickel screen kg. Free 
7508 90 90 --- Other articles of nickel and nickel alloy kg. Free 

-----

**SECTION-XV** **CHAPTER-76**

**CHAPTER** **76**

**_Aluminium and articles thereof_**

**SUB-HEADING** **NOTES** **:**

1. In this Chapter, the following expressions have the meanings hereby assigned to them:

_(a)_ _Aluminium, not alloyed_

Metal containing by weight at least 99% of aluminium, 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%

_(b)_ _Aluminium alloys_

Metallic substances in which aluminium 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 Note 9(c) to Section XV, for the purposes of sub-heading 7616

91, theterm ―wire‖ applies only to products, whether or not in coils, of any cross-sectional shape, of which
no cross-sectional dimension exceeds 6 mm.


-----

**SECTION-XV** **CHAPTER-76**

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**
**Areas**

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

**7601** **UNWROUGHT** **ALUMINIUM**

7601 10 **_-_** Aluminium, not alloyed :

7601 10 10 --- Ingots kg. 7.5% 
7601 10 20 --- Billets kg. 7.5% 
7601 10 30 --- Wire bars kg. 7.5% 
7601 10 40 --- Wire rods kg. 7.5% 
7601 10 90 --- Other kg. 7.5% 
7601 20 - _Aluminium alloys :_

7601 20 10 --- Ingots kg. 7.5% 
7601 20 20 --- Billets kg. 7.5% 
7601 20 30 --- Wire bars kg. 7.5% 
7601 20 40 --- Wire rods kg. 7.5% 
7601 20 90 --- Other kg. 7.5% 
**7602** **ALUMINIUM** **WASTE** **AND** **SCRAP**

7602 00 - Aluminium waste and scrap :

7602 00 10 _---_ Aluminiumscrap, namely the following : kg. 2.5% 
clean aluminium lithographic sheets covered by ISRI

code word ‗Tablet‗;

new, clean aluminium lithographic sheets covered by

ISRI code word ‗Tabloid‗;

mixed low copper aluminium clippings and solids

covered by ISRI code word ‗Taboo‗;

clean mixed old alloy sheet aluminium covered by

ISRI code word ‗Taint‗/‗Tabor‗;

new aluminiumcan stockcovered by ISRIcode word

‗Take‗;

old can stock covered by ISRI code word ‗Talc‗;

shredded aluminium used beverages can (U) scrap

covered by ISRI code word ‗Talcred‗;

densified aluminiumusedbeverages can (UBC) scrap

covered by ISRI code word ‗Taldack‗;

baled aluminium used beverage can (UBC) scrap

covered by ISRI code word ‗Taldon‗;

briquetted aluminiumusedbeverage 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‗;

aluminiumscrap radiators covered by ISRIcodeword

‗Talk‗;


-----

**SECTION-XV** 695 **CHAPTER-76**

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

E.C. aluminium nodules covered by ISRI code word
‗Tall‗;
new pure aluminium wire and cable covered by ISRI
code word ‗Talon‗;
new mixedaluminiumwire and cable covered by ISRI
code word ‗Tann‗;
Old pure aluminium wire and cable covered by ISRI
code word ‗Taste‗;
old mixed aluminium wire and cable covered by ISRI
code word ‗Tassel‗;
aluminiumpistons covered by ISRIcode word‗Tarry‗;
segregated aluminium borings and turnings covered
by ISRI code word ‗Teens‗;
mixed aluminiumcastingscovered by ISRIcode word
‗Telic‗;
mixed aluminiumcastingscovered by ISRIcode word
‗Tense‗;
wrecked airplane sheet aluminium covered by ISRI
code word ‗Tepid‗;
new aluminium foil covered by ISRI code word
‗Terse‗;
Newaluminiumfoil covered by ISRIcodeword 'Tetra';
Old aluminiumfoil covered by ISRIcode word 'Tesla;
aluminium grindings covered by ISRI code word
‗Thigh‗;
segregated new aluminium alloy clippings and solids
covered by ISRI code word ‗Tooth‗;
mixed new aluminium alloy clippings and solids
covered by ISRI code word ‗Tough‗;
segregated new aluminium castings, forgings and
extrusions covered by ISRI code word ‗Tread‗;
aluminium auto castings covered by ISRI code word
‗Trump‗;
insulated aluminiumwire scrapcovered by ISRIcode
word ‗Twang‗;
aluminium airplane castings covered by ISRI code
word ‗Twist‗;
fragmentizer aluminium scrap (from automobile
shredder) covered by ISRI code word ‗Twitch‗;
Aluminiumauto or truckwheelscovered by ISRIcode
word 'Troma' ;
Fragmentizer aluminium scrap from automobile
shredders covered by ISRI code word 'Tweak';
Burnt Fragmentizeraluminiumscrap(fromautomobile
shredders) covered by ISRI code word 'Twire';


-----

**SECTION-XV** **CHAPTER-76**

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

Shreddednon-ferrousscrap(predominantlyaluminium)

covered by ISRI code word 'Zorba';

Newproductionaluminiumextrusionscovered byISRI

code word 'Tata';

Allaluminiumradiatorsfromautomobiles covered by

ISRI code word 'Tally';

Aluminium extrusions '10/10 covered by ISRI code

word 'Toto';

Aluminium extrusions dealer grade covered by the

word 'Tutu';

7602 00 90 --- Other waste and scrap kg. 2.5% 
**7603** **ALUMINIUM** **POWDERS** **AND** **FLAKES**

7603 10 _- Powders of non-lamellar structure :_

7603 10 10 --- Aluminium powder for thermit process kg. 7.5% 
7603 10 90 --- Other kg. 7.5% 
7603 20 00 - Powders of lamellar structure; flakes kg. 7.5% 
**7604** **ALUMINIUM** **BARS,** **RODS** **AND** **PROFILES**

7604 10 _- Of aluminium, not alloyed :_

7604 10 10 --- Wire rods kg. 7.5% 
7604 10 20 --- Bars and rods, other than wire rods kg. 7.5% 
_--- Profiles :_

7604 10 31 ---- Hollow kg. 7.5% 
7604 10 39 ---- Other kg. 7.5% 
_- Of aluminium alloys :_

7604 21 00 -- Hollow profiles kg. 7.5% 
7604 29 _-- Other :_

7604 29 10 --- Hard drawn bare aluminium conductors steel kg. 7.5% 
re-inforced (A.C.S.R.)

7604 29 20 --- Wire rods kg. 7.5% 
7604 29 30 --- Bars and rods, other than wire rods kg. 7.5% 
7604 29 90 --- Other kg. 7.5% 
**7605** **ALUMINIUM** **WIRE**

_- Of aluminium, not alloyed :_

7605 11 00 -- Of which the maximum cross-sectional kg. 7.5% 
dimension exceeds 7 mm

7605 19 _-- Other :_

7605 19 10 --- Of which the maximum cross-sectional kg. 7.5% 
dimension exceeds 6 mm but does not

exceed 7 mm

_--- Other :_

7605 19 91 ---- Hard drawn bare-solid kg. 7.5% 
7605 19 99 ---- Other kg. 7.5% 

-----

**SECTION-XV** **CHAPTER-76**

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

_- Of aluminium alloys :_

7605 21 00 -- Of which the maximum cross-sectional dimension kg. 7.5% 
exceeds 7 mm

7605 29 _-- Other :_

7605 29 10 --- Of which the maximum cross-sectional dimension kg. 7.5% 
exceeds 6 mm but does not exceed 7 mm

7605 29 90 --- Other kg. 7.5% 
**7606** **ALUMINIUM** **PLATES,** **SHEETS** **AND** **STRIP,** **OF** **A** **THICKNESS**

**EXCEEDING 0.2 MM**

              - _Rectangular (including square) :_

7606 11 _-- Of aluminium, not alloyed :_

7606 11 10 --- Electrolytic plates or sheets kg. 7.5% 
7606 11 90 --- Other kg. 7.5% 
7606 12 00 -- Of aluminium alloys kg. 7.5% 
_- Other :_

7606 91 _-- Of aluminium, not alloyed :_

7606 91 10 --- Circles kg. 7.5% 
7606 91 20 --- Electrolytic plates or sheets kg. 7.5% 
7606 91 90 --- Other kg. 7.5% 
7606 92 _-- Of aluminium alloys :_

7606 92 10 --- Circles kg. 7.5% 
7606 92 90 --- Other kg. 7.5% 
**7607** **ALUMINIUM** **FOIL** **(WHETHER** **OR** **NOT** **PRINTED** **OR**

**BACKED WITH PAPER, PAPERBOARD, PLASTICS OR**

**SIMILAR BACKING MATERIALS) OF A THICKNESS**

**(EXCLUDING ANY BACKING) NOT EXCEEDING 0.2 MM**

_- Not backed :_

7607 11 _-- Rolled but not further worked :_

7607 11 10 --- Ordinarily used for tea chest lining kg. 7.5% 
7607 11 90 --- Other kg. 7.5% 
7607 19 _-- Other :_

7607 19 10 --- Ordinarily used for tea chest lining kg. 7.5% 
--- _Other :_

7607 19 91 ---- Plain kg. 7.5% 
7607 19 92 ---- Embossed kg. 7.5% 
7607 19 93 ---- Perforated or cut-to-shape kg. 7.5% 
7607 19 94 ---- Coated kg. 7.5% 
7607 19 95 ---- Printed kg. 7.5% 
7607 19 99 ---- Other kg. 7.5% 
7607 20 _- Backed :_

7607 20 10 --- Ordinarily used for tea chest lining kg. 7.5% 
7607 20 90 --- Other kg. 7.5% 

-----

**SECTION-XV** **CHAPTER-76**

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

**7608** **ALUMINIUM** **TUBES** **AND PIPES**

7608 10 00 - Of aluminium, not alloyed kg. 10% 
7608 20 00 - Of aluminium alloys kg. 10% 

**7609 00 00** **ALUMINIUM** **TUBE** **OR** **PIPE** **FITTINGS** **(FOR** **EXAMPLE,** kg. 10% 
**COUPLINGS, ELBOWS, SLEEVES)**

**7610** **ALUMINIUM** **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);** **ALUMINIUM**

**PLATES,** **RODS,** **PROFILES,** **TUBES AND THE LIKE,**
**PREPARED FOR USE IN STRUCTURES**

7610 10 00 - Doors, windows and their frames and thresholds kg. 10% 
for doors

7610 90 _-_ _Other :_

7610 90 10 --- Structures kg. 10% 
7610 90 20 --- Parts of structures, not elsewhere specified kg. 10% 
7610 90 30 --- Aluminium plates, rods, profiles, tubes and the kg. 10% 

kg.


7610 90 90


--

like, prepared for use in structure
Other


10%





**7611 00 00** **ALUMINIUM RESERVOIRS, TANKS, VATS AND SIMILAR** kg. 10% 
**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** **ALUMINIUM** **CASKS,** **DRUMS,** **CANS,** **BOXES** **AND**

**SIMILAR** **CONTAINERS** **(INCLUDING** **RIGID** **OR**

**COLLAPSIBLE** **TUBULAR** **CONTAINERS),** **FOR** **ANY**

**MATERIAL** **(OTHER THAN COMPRESSED OR LIQUEFIED**

**GAS),** **OF A CAPACITY NOT EXCEEDING** **300 l,**

**WHETHER OR NOT LINED OR HEAT-INSULATED, BUT**

**NOT FITTED WITH MECHANICAL OR THERMAL**

**EQUIPMENT**

7612 10 - _Collapsible tubular containers :_

7612 10 10 --- Plain kg. 10% 
7612 10 20 --- Lacquered kg. 10% 
7612 10 30 --- Printed kg. 10% 
7612 10 90 --- Other kg. 10% 

-----

**SECTION-XV** **CHAPTER-76**

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

7612 90 _- Other :_

7612 90 10 --- Plain kg. 10% 
7612 90 20 --- Lacquered kg. 10% 
7612 90 30 --- Printed kg. 10% 
7612 90 90 --- Other kg. 10% 
**7613** **ALUMINIUM** **CONTAINERS** **FOR** **COMPRESSED** **OR**

**LIQUEFIED GAS**


7613 00 _-_

_---_


_Aluminium containers for compressed or liquefied_
_gas :_
_Low pressure cylinders :_


7613 00 11 ---- Plain kg. 10% 
7613 00 12 ---- Lacquered kg. 10% 
7613 00 13 ---- Printed kg. 10% 

7613 00 19

7613 00 21


---
_---_

---

Other
_High pressure cylinders :_
Plain


kg.

kg.


10%

10%






7613 00 22 ---- Lacquered kg. 10% 
7613 00 23 ---- Printed kg. 10% 

7613 00 29

7613 00 91


---
_---_

---

Other
_Other :_
Plain


kg.

kg.


10%

10%






7613 00 92 ---- Lacquered kg. 10% 
7613 00 93 ---- Printed kg. 10% 
7613 00 99 ---- Other kg. 10% 
**7614** **STRANDED** **WIRE,** **CABLES,** **PLAITED** **BANDS** **AND** **THE**

**LIKE, OF ALUMINIUM, NOT ELECTRICALLY INSULATED**

7614 10 00 - With steel core kg. 10% 
7614 90 00 - Other kg. 10% 
**7615** **TABLE,** **KITCHEN** **OR** **OTHER** **HOUSEHOLD** **ARTICLES**

**AND PARTS THEREOF,** **OF ALUMINIUM;** **POT SCOURERS**

**AND SCOURING OR POLISHING PADS, GLOVES AND THE**

**LIKE,** **OF ALUMINIUM;** **SANITARY WARE AND PARTS**

**THEREOF, OF ALUMINIUM**

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:_


7615 10 11 - - - - Pressure cookers kg. 20% 
7615 10 12 - - - Solar collectors kg. 20% 
            - - - _Utensils:_

7615 10 21 - - - - Non-stick kg. 20% 
7615 10 29 - - -- Other kg. 20% 

-----

**SECTION-XV** **CHAPTER-76**

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

7615 10 30 - - - Other table, kitchen or household articles kg. 20% 
7615 10 40 - - - Pot scourers and scouring or polishing pads, gloves kg. 20% 
and the like

7615 10 90 - - - Parts kg. 20% 
7615 20 - _Sanitary ware and parts thereof :_

7615 20 10 --- Sanitary ware of aluminium and aluminium alloys kg. 10% 
for indoor use

7615 20 20 --- Parts kg. 10% 
7615 20 90 --- Other kg. 10% 
**7616** **OTHER** **ARTICLES** **OF** **ALUMINIUM**

7616 10 00 - Nails, tacks, staples (other than those of heading kg. 10% 
8305), screws, bolts, nuts, screw hooks, rivets,
cotters, cotter-pins, washers and similar articles

_- Other :_

7616 91 00 -- Cloth, grill, netting and fencing, of aluminium wire kg. 10% 
7616 99 _-- Other :_

7616 99 10 --- Expanded metal of aluminium and aluminium alloys kg. 10% 
7616 99 20 --- Chains kg. 10% 
7616 99 30 --- Bobbins kg. 10% 
7616 99 90 --- Other kg. 10% 

-----

**SECTION-XV** **CHAPTER-77**

**CHAPTER** **77**

**_(Reserved for possible future use)_**


-----

**CHAPTER** **78**

**_Lead and articles thereof_**

**SUB** **HEADING** **NOTE** **:**

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
As
Bi
Ca
Cd
Cu
Fe
S
Sb
Sn
Zn
Other (for

each


Silver 0.02

Arsenic 0.005

Bismuth 0.05

Calcium 0.002

Cadmium 0.002

Copper 0.08

Iron 0.002

Sulphur 0.002

Antimony 0.005

Tin 0.005

Zinc 0.002

example Te), 0.001


**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**
**Areas**

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

**7801** **UNWROUGHT** **LEAD**

7801 10 00 - Refined lead kg. 5% 
              - _Other :_


7801 91 00 -- Containing by weight antimony as the principal

other element

7801 99 _-- Other :_


kg. 5% 

7801 99 10 --- Pig lead kg. 5% 
7801 99 20 --- Unrefined lead kg. 5% 
7801 99 30 --- Unrefined lead alloys kg. 5% 
7801 99 90 **---** Other kg. 5% **-**

**7802** **LEAD** **WASTE** **AND** **SCRAP**

7802 00 - _Lead waste and scrap:_

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

d d R di ‗ h l i h d b


-----

mixed common babbit covered by ISRI code word
‗Roses‗; Scrap wet whole intact lead batteries
consisting of SLI (starting, lighting an ignition),
automotive, truck, 8-D and commercial golf cart
and marine type batteries covered by ISRI code
word 'Rink';

Scrap industrial intact lead cells consisting of
plates enclosed by some form of complete plastic
case covered by ISRI code wordn 'Rono';

Scrap whole Intact Industrial Lead Batteries
Consisting of bus, diesel, locomotive, telephone
or steel cased batteries covered by ISRI code
word 'Roper';

7802 00 90 --- Other kg. 5% 
**7804** **LEAD PLATES, SHEETS, STRIP AND FOIL; LEAD POWDERS**
**AND FLAKES**

_- Plates, sheets, strip and foil :_

7804 11 _-- Sheets, strip and foil of a thickness (excluding_

_any backing) not exceeding 0.2 mm :_

7804 11 10 --- Sheets and strip kg. 5% 
7804 11 20 --- Foil kg. 5% 
7804 19 _-- Other :_

7804 19 10 --- Plates kg. 5% 
7804 19 90 --- Other kg. 5% 
7804 20 00 - Powders and flakes kg. 5% 
**7806** **OTHER** **ARTICLES** **OF** **LEAD**

7806 00 **-** _Other articles of lead_

7806 00 10 --- Sanitary fixtures kg. 10% 
7806 00 20 --- Indian lead seals kg. 10% 
7806 00 30 --- Blanks kg. 10% 
7806 00 90 --- Other kg. 10% 

-----

**SECTION-XV** **CHAPTER-79**

**CHAPTER** **79**

**_Zinc and articles thereof_**

**SUB-HEADING** **NOTE** **:**

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**

**Standard** **Prefer-**
**ential**
**Areas**

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


**7901**


**UNWROUGHT** **ZINC**

**_-_** _Zinc, not alloyed :_


7901 11 00 **--** Containing by weight 99.99% or more of zinc kg. 5% 
7901 12 00 **--** Containing by weight less than 99.99% of zinc kg. 5% 
7901 20 **_-_** _Zinc alloys :_


7901 20 10 **---** Mozak or alloys of zinc and aluminium

containing not less than 94% by weight

of zinc


kg. 7.5% 

7901 20 90 --- Other kg. 7.5% 
**7902** **ZINC WASTE AND SCRAP**

7902 00 - _Zinc waste and scrap :_

7902 00 10 --- Zinc scrap, namely the following : kg. 5% 
old zinc die cast scrap covered by ISRI code word
‗Saves‗; 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
automotivegrills covered by ISRIcode word ‗Scoot‗;

Old scrap zinc covered by ISRI code word ‗Score‗;

New zinc clippings covered by ISRI code word
‗Screen‗; crushed clean sorted fragmentizers die
cast scrap, as produced from automobile
fragmentizers covered by ISRI code word

Scribe‗;


-----

zinc-bearing scrap covered by ISRI code word

'Scroll'

7902 00 90 **---** OTHER kg. 5% 
**7903** **ZINC DUST, POWDERS** **AND FLAKES**

7903 10 00 - Zinc dust kg. 5% 
7903 90 00 - Other kg. 5% 
**7904** **ZINC** **BARS,** **RODS,** **PROFILES** **AND** **WIRE**

7904 00 - _Zinc bars, rods, profiles and wire :_

**_---_** _Bars and rods :_

7904 00 11 ---- Hollow bars kg. 5% 
7904 00 12 ---- Rods, including wire rods kg. 5% 
7904 00 19 ---- Other kg. 5% 
--- _Profiles_ _:_

7904 00 21 ---- Hollow kg. 5% 
7904 00 22 ---- Angles, shapes and sections kg. 5% 
7904 00 29 ---- Other kg. 5% 
7904 00 30 --- Wire kg. 5% 
**7905** **ZINC** **PLATES,** **SHEETS,** **STRIP** **AND** **FOIL**

7905 00 - _Zinc plates, sheets, strip and foil :_

7905 00 10 --- Calots kg. 5% 
7905 00 20 --- Plates kg. 5% 
7905 00 30 --- Sheets, strip and circles kg. 5% 
7905 00 40 --- Foil kg. 5% 
**7907** **OTHER** **ARTICLES** **OF** **ZINC**

7907 00 - _Other articles of zinc :_

7907 00 10 --- Sanitary fixtures kg. 10% 
7907 00 90 --- Other kg. 10% 

-----

**SECTION-XV** **CHAPTER-80**

**CHAPTER** **80**

**_Tin and articles thereof_**

**SUB-HEADING** **NOTE** **:**

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**

**Standard** **Prefer-**
**ential**
**Areas**

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

**8001** **UNWROUGHT** **TIN**

8001 10 _- Tin, not alloyed :_

8001 10 10 --- Blocks kg. 5% 
8001 10 90 --- Ingots, pigs, slabs and other primary forms of tin kg. 5% 
8001 20 00 - Tin alloys kg. 5% 
**8002** **TIN** **WASTE** **AND** **SCRAP**

8002 00 - _Tin waste and scrap :_

8002 00 10 _--- Tin scrap, namely the following_ **_:_** kg. 5% _-_

block tin covered by ISRI code word ‗Ranch‗;
high tin base babbit covered by ISRI code word
‗Raves‗; pewter covered by ISRI code word
‗Ranks‗

8002 00 90 --- Other kg. 5% 
**8003** **TIN** **BARS,** **RODS,** **PROFILES** **AND** **WIRE**

8003 00 - _Tin bars, rods, profiles and wire :_

8003 00 10 --- Hollow bars kg. 5% 
8003 00 20 B h h h ll b d k 5%


-----

8003 00 40 --- Wire kg. 5% 
**8007** **OTHER** **ARTICLES** **OF** **TIN**

8007 00 - _Other articles of tin :_

8007 00 10 --- Blanks kg. 10% 
8007 00 90 --- Other kg. 10% 

-----

**SECTION-XV** **CHAPTER-81**

**CHAPTER** **81**

**_Other base metals; cermets; articles thereof_**

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**
**Areas**

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

**8101** **TUNGSTEN** **(WOLFRAM)** **AND** **ARTICLES** **THEREOF,**

**INCLUDING WASTE AND SCRAP**


8101 10 00

8101 94 00

8101 96 00


8101 10 00 - Powders kg. 5% 
             - _Other :_

8101 94 00 -- Unwrought tungsten, including bars and rods kg. 5% 
obtained simply by sintering

8101 96 00 -- Wire kg. 5% 
8101 97 00 -- Waste and scrap kg. 5% 
8101 99 -- _Other :_

8101 99 10 --- Tungsten filament kg. 10%

8101 99 90 --- Other kg. 10% 
**8102** **MOLYBDENUM** **AND** **ARTICLES** **THEREOF, INCLUDING**

**WASTE AND SCRAP**



 
 
-
-

8102 10 00

8102 94 00

8102 95

8102 95 10



 
 
-
-
--

Powders
_Other :_
Unwrought molybdenum, including bars and

rods obtained simply by sintering
_Bars and rods, other than those obtained_

_simply by sintering, profiles, plates, sheets,_
_strip and foil :_
Hollow bars


kg.

kg.

kg.


5%

5%

5%







8102 95 90 --- Other kg. 5% 
8102 96 00 -- Wire kg. 5% 
8102 97 00 -- Waste and scrap kg. 5% 
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 :_


-----

**SECTION-XV** **CHAPTER-81**

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

8103 20 10 --- Hollow bars kg. 5% 
8103 20 90 --- Other kg. 5% 

8103 30 00

8103 91 00



 
 
-

Waste and scrap
_Other:_
Crucibles


kg.

kg.


5%

10%






8103 99 00 -- Other kg. 10% 
**8104** **MAGNESIUM AND ARTICLES THEREOF, INCLUDING**

**WASTE AND SCRAP**



             - _Unwrought magnesium :_

8104 11 00 -- Containing at least 99.8% by weight of

magnesium

8104 19 00 -- Other

8104 20 - _Waste and scrap :_


8104 11 00

8104 19 00



 
-
-

5%

5%

5%

5%








8104 20 10 --- Magnesium scrap, namely the 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‗

8104 20 90 --- Other

8104 30 - _Raspings,_ _turnings_ _and_ _granules,_ _graded_

_according to size; powders :_

8104 30 10 --- Raspings, turnings and granules, graded according to

size


kg.

kg.

kg.

kg.


kg. 5% 

8104 30 20 --- Powders kg. 5% 
8104 90 - _Other :_

8104 90 10 --- Other magnesium and magnesium base alloys, kg. 5% 
wrought

8104 90 20 --- Flakes kg. 5% 
8104 90 30 --- Wire kg. 5% 
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_


8104 90 20


--

_of cobalt metallurgy; unwrought cobalt;_
_powders :_

8105 20 10 --- Cobalt mattes and other intermediate products kg. 2.5% 
of cobalt metallurgy

8105 20 20 --- Cobalt unwrought kg. 5% 
8105 20 30 --- Powders kg. 5% 

-----

**SECTION-XV** **CHAPTER-81**

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

8105 30 00 - Waste and scrap kg. 5% 
8105 90 00 - Other kg. 10% 
**8106** **BISMUTH** **AND** **ARTICLES** **THEREOF,** **INCLUDING** **WASTE**

**AND SCRAP**

8106 10 **- Containing more than 99.99 % of bismuth, by**

_weight:_

8106 10 10 --- Bismuth, unwrought kg. 5% 
8106 10 20 --- Articles of bismuth kg. 5% 
8106 10 90 --- Other kg. 10% 8106 90 - _Other:_

8106 90 10 --- Waste and scrap of bismuth and bismuth alloys kg. 5% 
8106 90 90 --- Other kg. 10% 
**8108** **TITANIUM** **AND** **ARTICLES** **THEREOF,** **INCLUDING**

**WASTE AND SCRAP**

8108 20 00 - Unwrought titanium; powders kg. 5% 
8108 30 00 - Waste and scrap kg. 5% 
8108 90 - _Other :_

8108 90 10 --- Titanium, wrought kg. 5% 
8108 90 90 --- Other kg. 10% 
**8109** **ZIRCONIUM** **AND** **ARTICLES** **THEREOF,** **INCLUDING**

**WASTE AND SCRAP**

                - _Unwrought zirconium; powders:_

8109 21 00 -- Containing less than 1 part hafnium to 500 parts kg. 10% 
zirconium by weight

8109 29 00 -- Other kg. 10% 
            - _Waste and scrap:_

8109 31 00 -- Containing less than 1 part hafnium to 500 parts kg. 10% 
zirconium by weight

8109 39 00 -- Other kg. 10% 
            - _Other:_

8109 91 00 -- Containing less than 1 part hafnium to 500 parts kg. 10% 
zirconium by weight

8109 99 00 -- Other kg. 10% 

**8110** **ANTIMONY** **AND** **ARTICLES** **THEREOF,** **INCLUDING**

**WASTE AND SCRAP**

8110 10 00 - Unwrought antimony; powders kg. 2.5% 
8110 20 00 - Waste and scrap kg. 2.5% 
8110 90 00 - Other kg. 10% 
**8111** **MANGANESE** **AND** **ARTICLES** **THEREOF,** **INCLUDING**

**WASTE**

**AND SCRAP**

8111 00 **-** _Manganese and articles thereof, including waste and scrap_

8111 00 10 --- Unwrought manganese and manganese base alloys kg. 5% 

-----

**SECTION-XV** **CHAPTER-81**

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

8111 00 20 --- Waste and scrap of manganese base alloys kg. 5% 
8111 00 30 --- Wrought manganese kg. 5% 
8111 00 90 --- Other kg. 10% 
**8112** **BERYLLIUM,** **CHROMIUM,** **HAFNIUM,** **RHENIUM,**

**THALLIUM, CADMIUM, GERMANIUM, VANADIUM,**
**GALLIUM,** **INDIUM** **AND** **NIOBIUM** **(COLUMBIUM** **AND)**
**AND ARTICLES OF THESE METALS, INCLUDING WASTE**
**AND SCRAP;**

**-** _Beryllium :_

8112 12 00 -- Unwrought; powders kg. 5% 
8112 13 00 -- Waste and scrap kg. 5% 

8112 19 00

8112 21 00


-
 
-

Other
_Chromium :_
Unwrought; powders


kg.

kg.


10%

5%






8112 22 00 -- Waste and scrap kg. 5% 
8112 29 00 -- Other kg. 10% 
             - _Hafnium:_

8112 31 -- Unwrought; waste and scrap; powders:

8112 31 10 --- Unwrought kg. 10% 
8112 31 20 --- Waste and scrap kg. 10% 
8112 31 30 --- Powders kg. 10% 
8112 39 00 -- Other kg. 10% 
             - _Rhenium:_

8112 41 -- Unwrought; waste and scrap; powders:

8112 41 10 --- Unwrought kg 10% 
8112 41 20 --- Waste and scrap kg. 10% 
8112 41 30 --- Powders kg. 10% 
8112 49 00 -- Other kg. 10% 

_Thallium :_
Unwrought; powders


kg.


8112 51 00



 
-

5%





8112 52 00 -- Waste and scrap kg. 5% 
8112 59 00 -- Other kg. 10% 
             - _Cadmium:_

8112 61 00 -- Waste and scrap kg. 5% 
8112 69 -- _Other:_

8112 69 10 --- Cadmium, unwrought; Powders kg. 5% 
8112 69 20 --- Cadmium, wrought kg. 5% 
8112 69 90 --- Other kg. 10% 

_Other:_
Unwrought; waste and scrap; powders
Other


8112 92 00
8112 99 00



 
--

kg.
kg.





5%

10%


**8113** **CERMETS** **AND** **ARTICLES** **THEREOF, INCLUDING** **WASTE**

**AND SCRAP**

8113 00 **-** _Cermets and articles thereof, including waste_

_andscrap :_

8113 00 10 --- Unwrought cermets kg. 10% 
8113 00 20 --- Waste and scrap of cermets kg. 10% 
8113 00 30 A ti l f t k 10%


-----

**SECTION-XV** **CHAPTER-82**

**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 8212.5 are to be classified in heading 8212.5.

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard Prefer-**

**ential**

**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**

**TOO LS O F A KIND USED IN AGRICULTURE, HORTICULTURE**

**OR FORESTRY.**

8201 10 00 - Spades and shovels kg. 10% 
8201 30 00 - Mattocks, picks, hoes and rakes kg. 10% 
8201 40 00 - Axes, bill hooks and similar hewing tools kg. 10% 
8201 50 00 - Secateurs and similar one-handed pruners and kg. 10% 
shears (including poultry shears)

8201 60 00 - Hedge shears, two-handed pruning shears and kg. 10% 
similar two-handed shears


-----

**SECTION-XV** **CHAPTER-82**

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

8201 90 00 - Other hand tools of a kind used in agriculture, kg. 10% 
horticulture or forestry

**8202** **HAND** **SAWS;** **BLADES** **FOR** **SAWS** **OF** **ALL** **KINDS**

**(INCLUDING SLITTING,** **SLOTTING OR TOOTHLESS SAW**

**BLADES)**

8202 10 - _Hand saws :_

8202 10 10 --- Metal working hand saws kg. 10% 
8202 10 20 --- Wood working and similar hand saws kg. 10% 
8202 10 90 --- Other kg. 10% 
8202 20 00 - Band saw blades kg. 10% 
             - _Circular saw blades (including slitting or slotting_

_saw blades):_

8202 31 00 -- With working part of steel kg. 10% 
8202 39 00 -- Other, including parts kg. 10% 
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. 10% 
8202 91 20 --- Hand operated kg. 10% 
8202 99 -- _Other:_

8202 99 10 --- Hacksaw frames kg. 10% 
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**


8203 10 00 - Files, rasps and similar tools kg. 10% 
8203 20 00 - Pliers (including cutting pliers), pincers, kg. 10% 
tweezers and similar tools

8203 30 00 - Metal cutting shears and similar tools kg. 10% 
8203 40 - _Pipe-cutters, bolt croppers, perforating punches_

_and similar tools :_

8203 40 10 --- Perforating punches and pipe cutters kg. 10% 
8203 40 90 --- Other kg. 10% 
**8204** **HA ND-O** **P E RAT E D** **S PA NN E RS** **A ND** **W RENC** **HE S**

**(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 :_

8204 11 10 --- Spanners kg. 10% 

-----

**SECTION-XV** **CHAPTER-82**

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

8204 11 20 --- Wrenches kg. 10% 
8204 12 -- _Adjustable :_

8204 12 10 --- Spanners kg. 10% 
8204 12 20 --- Wrenches kg. 10% 

8204 20 00 - Interchangeable spanner sockets, with or

without handles

**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**

**O R WAT ER-J ET CU TTING M A CHIN E S;** **A NVI LS ;**

**PORTABLE FORGES;** **HAND-OR PEDAL-OPERATED**

**GRINDING WHEELS WITH FRAMEWORKS**


kg. 10% 

8205 10 00 - Drilling, threading or tapping tools u 10% 
8205 20 00 - Hammers and sledge hammers u 10% 
8205 30 00 - Planes, chisels, gouges and similar cutting u 10% 
tools for working wood

8205 40 00 - Screwdrivers u 10% 
              - _Other hand tools (including glaziers’ diamonds) :_

8205 51 -- _Household tools :_

8205 51 10 --- Can or cork openers u 10% 
8205 51 90 --- Other u 10% 
8205 59 -- _Other:_

8205 59 10 --- Grease guns (excluding compressed air type) u 10% 
8205 59 20 --- Metal working hand tools u 10% 

8205 40 00

8205 51



 
 
-

8205 59 30

8205 59 40


--
- - 

Hand tools for specified uses, such as watch
making tools, goldsmith tools
Forks other than those of headings 8201 and 8215


u

u


10%

10%





8205 59 90 --- Other u 10% 
8205 60 00 - Blow lamps u 10% 
8205 70 00 - Vices, clamps and the like u 10% 

8205 90

8205 90 10



  
- - 

_Other, including sets of articles of two or more_
_sub-headings of this heading:_
Anvils and portable forges


u


10%





8205 90 20 - - - Grinding wheels with frame, hand or pedal-operated u 10% 
8205 90 30 - - - Sets of articles of two or more of the foregoing u 10% 
sub-headings

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 :_


-----

**SECTION-XV** **CHAPTER-82**

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

8206 00 10 --- Garage tools in sets kg. 10% 
8206 00 90 --- Other kg. 10% 
**8207** **INTERCHANGEABLE** **TOOLS F OR HAND TOOLS,**

**WHETHER OR NOT P OWER-OPERATED,** **OR FOR**

**MACHINE-TOOLS** **(FOR** **EXAMPLE,** **FOR** **PRESSING,**

**STAMPING, PUNCHING, TAPPING, THREADING, DRILLING,**

**BORING,** **BROACHING,** **MILLING,** **TURNING OR SCREW**

**DRIVING),** **INCLUDING** **DIES F OR DRAWING OR**

**EXTRUDING METAL,** **AND ROCK DRILLING OR EARTH**

**BORING TOOLS**

              - _Rock drilling or earth boring tools :_

8207 13 00 -- With working part of cermets kg. 10% 
8207 19 00 -- Other, including parts kg. 10% 
8207 20 00 - Dies for drawing or extruding metal kg. 10% 
8207 30 00 - Tools for pressing, stamping or punching kg. 10% 
8207 40  - _Tools for tapping or threading :_

8207 40 10 --- Chasers kg. 10% 
8207 40 90 --- Other kg. 10% 
8207 50 00 - Tools for drilling, other than for rock drilling kg. 10% 
8207 60  - _Tools for boring or broaching:_

8207 60 10 --- Reamers kg. 10% 
8207 60 90 --- Other kg. 10% 
8207 70  - _Tools for milling :_

8207 70 10 --- Cutters kg. 10% 
8207 70 90 --- Other kg. 10% 
8207 80 00 - Tools for turning kg. 10% 
8207 90  - _Other interchangeable tools:_

8207 90 10 --- For metal working hand tools kg. 10% 
8207 90 20 --- For wood working hand tools kg. 10% 
8207 90 30 --- Lathe tools and tool belts kg. 10% 
8207 90 90 --- Other kg. 10% 
**8208** **KNIVES** **AND** **CUTTING** **BLADES,** **FOR** **MACHINES** **OR**

**FOR MECHANICAL APPLIANCES**

8208 10 00 - For metal working u 10% 
8208 20 00 - For wood working u 10% 

8208 30 00

8208 40 00


8208 30 00 - For kitchen appliances or for machines used u 10% 
by the food industry

8208 40 00 - For agricultural, horticultural or forestry machines u 10% 
8208 90  - _Other :_

8208 90 10 --- Knives and cutting blades for paper cutting u 10% 
machines

8208 90 20 --- Bell skiving knives u 10% 
8208 90 30 --- Band knives for splitting machine u 10% 





For kitchen appliances or for machines used
by the food industry
For agricultural, horticultural or forestry machines


-----

**SECTION-XV** **CHAPTER-82**

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

8208 90 40 --- Cutting and clicking dies u. 10% 
8208 90 90 --- Other u 10% 

**8209**

8209 00

8209 00


**PLATES,** **STICKS,** **TIPS** **AND** **THE** **LIKE** **FOR** **TOOLS,**

**UNMOUNTED, OF** **CERMETS**

         - _Plates, sticks, tips and the like for tools, unmounted,_

_of cermets:_

10 --- Tungsten carbide tips


kg.


10%





8209 00 90 --- Other kg. 10% 

**8210 00** **00** **HAND-OPERATED** **MECHANICAL** **APPLIANCES, WEIGHING**
**10** **KG.** **OR LESS,** **USED** **IN THE PREPARATION,**
**CONDITIONING OR SERVING OF FOOD OR DRINK**


kg. 10% 

**8211**

8211 10 00





kg.


**KNIVES WITH CUTTING BLADES, SERRATED OR NOT**
**(INCLUDING PRUNING** **KNIVES), OTHER** **THAN KNIVES**
**OF** **HEADING** **8208,** **AND** **BLADES** **THEREFOR**
Sets of assorted articles


10%






              - _Other :_

8211 91 00 -- Table knives having fixed blades kg. 10% 
8211 92 00 -- Other knives having fixed blades kg. 10% 
8211 93 -- _Knives having other than fixed blades:_

8211 93 10 --- Pocket knives kg. 10% 
8211 93 90 --- Other kg. 10% 
8211 94 00 -- Blades kg. 10% 
8211 95 00 -- Handles of base metal kg. 10% 

**8212**

8212 10





**RAZORS AND RAZOR BLADES (INCLUDING RAZORBLADE**

**BLANKS** **IN STRIPS)**
_Razors :_


8212 10 10 --- Twin type shaving kg. 10% 
8212 10 90 --- Other kg. 10% 

8212 20 
--

_Safety razor blades, including razor blade blanks_
_in strips:_
_Safety razor blades :_


8212 20 11 ---- Disposable catridge blades kg. 10% 
8212 20 19 ---- Other kg. 10% 
8212 20 20 --- Safety razor blade blanks, in strips kg. 10% 
8212 90 00 - Other parts kg. 10% 

**8213 00 00** **SCISSORS,** **TAILORS’** **SHEARS** **AND** **SIMILAR** **SHEARS,**

**AND** **BLADES** **THEREFOR**

**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)**


kg. 10% 

-----

**SECTION-XV** **CHAPTER-82**

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

8214 10 - _Paper knives, letter openers, erasing knives,_

_pencil sharpeners and blades therefor:_

8214 10 10 --- Paper knives, letter openers, erasing knives, pencil kg. 10% 

8214 10 90


--

sharpeners
Blades


kg.


10%





8214 20 - _Manicure or pedicure sets and instruments (including_

_nail files):_

8214 20 10 --- Nail cutters kg. 10% 
8214 20 90 --- Other kg. 10% 
8214 90 - _Other :_

8214 90 10 --- Handles of cutlery of base metal kg. 10% 
8214 90 90 --- Other kg. 10% 
**8215** **SPOONS,** **FORKS,** **LADLES,** **SKIMMERS,** **CAKE-SERVERS,**

**FISH-KNIVES,** **BUTTER-KNIVES, SUGAR TONGS AND**

**SIMILAR KITCHEN OR TABLEWARE**

8215 10 00 - Sets of assorted articles containing at least kg. 10% 

one article plated with precious metal

8215 20 00 - Other sets of assorted articles kg. 10% 
              - _Other :_

8215 91 00 -- Plated with precious metal kg. 10% 
8215 99 00 -- Other kg. 10% 

8215 20 00





-----

**SECTION-XV** **CHAPTER-83**

**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 headings 7312, 7312.5, 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**

**Standard Prefer-**

**ential**

**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**

8301 10 00 - Padlocks u 20% 
8301 20 00 - Locks of a kind used for motor vehicles u 15% 
8301 30 00 - Locks of a kind used for furniture u 20% 
8301 40 - _Other locks :_

8301 40 10 --- Combination locks u 20% 
8301 40 90 --- Other u 20% 
8301 50 00 - Clasps and frames with clasps, incorporating u 20% 
locks

8301 60 00 - Parts u 20% 
8301 70 00 - Keys presented separately u 20% 
**8302** **BASE METAL MOUNTINGS, FITTINGS AND SIMILAR**

**ARTICLES SUITABLE FOR FURNITURE, DOORS,**

**STAIRCASES, WINDOWS, BLINDS, COACHWORK,**

**SADDLERY, TRUNKS, CHESTS, CASKETS OR THE**

**LIKE; BASE METAL HAT-RACKS, HAT-PEGS,**

**BRACKETS AND SIMILAR FIXTURES; CASTORS WITH**

**MOUNTINGS OF BASE METAL;** **AUTOMATIC DOOR**

**CLOSERS OF BASE METAL**

8302 10 - _Hinges:_

8302 10 10 --- Of steel kg. 15% 
8302 10 20 --- Of brass kg. 15% 

-----

**SECTION-XV** **CHAPTER-83**

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

8302 10 90 --- Other kg. 15% 
8302 20 00 - Castors kg. 15% 
8302 30 - _Other mountings, fittings and similar articles_

_suitable for motor vehicles:_

8302 30 10 --- Curve drive stakes kg. 15% 
8302 30 90 --- Other kg. 15% 
              - _Other mountings, fittings and similar articles:_

8302 41 -- _Suitable for buildings:_

8302 41 10 --- Fittings for doors and windows kg. 15% 
8302 41 20 --- Tower bolts kg. 15% 
8302 41 90 --- Other kg. 15% 
8302 42 00 -- Other, suitable for furniture kg. 15% 
8302 49 00 -- Other kg. 15% 
8302 50 00 - Hat-racks, hat-pegs, brackets and similar fixtures kg. 15% 
8302 60 00 - Automatic door closers kg. 15% 
**8303 00 00** **ARMOURED** **OR** **REINFORCED** **SAFES,** **STRONG-BOXES** kg. 10% 
**AND DOORS AND SAFE DEPOSIT LOCKERS FOR**

**STRONG-ROOMS,** **CASH OR DEED BOXES AND**

**THE LIKE, OF BASE METAL**


**8304 00 00** **FILING, CABINETS, CARD-INDEX CABINETS, PAPER**

**TRAYS, PAPER RESTS, PEN TRAYS, OFFICE-STAMP**

**STANDS AND SIMILAR OFFICE OR** **DESK** **EQUIPMENT,**

**OF BASE METAL, OTHER THAN OFFICE FURNITURE**

**OF HEADING 9403**

**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**


kg. 20% 

8305 10 00 - Fittings for loose-leaf binders or files kg. 20% 
8305 20 00 - Staples in strips kg. 20% 
8305 90 - _Other, including_ _parts:_

8305 90 10 --- Pins (other than those of heading 7317) kg. 20% 
8305 90 20 --- Clips kg. 20%  
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**


-----

**SECTION-XV** **CHAPTER-83**

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


8306 10 00 - Bells, gongs and the like kg. 20% 
             - _Statuettes and other ornaments:_

8306 21 -- _Plated with precious metal:_

8306 21 10 --- Statuettes kg. 20% 
8306 21 20 --- Trophies kg. 20% 
8306 21 90 --- Other kg. 20% 
8306 29 -- _Other:_

8306 29 10 --- Statuettes kg. 20% 
8306 29 20 --- Trophies kg. 20% 
8306 29 90 --- Other kg. 20% 
8306 30 00 - Photograph, picture or similar frames; mirrors kg. 20% 
**8307** **FLEXIBLE** **TUBING** **OF** **BASE** **METAL,** **WITH** **OR** **WITHOUT**

**FITTINGS**

8307 10 00 - Of iron or steel kg. 10% 
8307 90 00 - Of other base metal kg. 10% 
**8308** **CLASPS,** **FRAMES** **WITH** **CLASPS,** **BUCKLES,** **BUCKLE-**

**CLASPS,** **HOOKS,** **EYES,** **EYELETS AND THE LIKE,** **OF**

**BASE METAL,** **OF A KIND USED FOR CLOTHING OR**

**CLOTHING ACCESSORIES,** **FOOTWEAR,** **JEWELLERY,**

**WRIST** **WATCHES,** **BOOKS,** **AWNINGS,** **LEATHER**

**GOODS,** **TRAVEL** **GOODS OR** **SADDLERY OR** **FOR**

**OTHER** **MADE** **UP** **ARTICLES;** **TUBULAR** **OR**

**BIFURCATED RIVETS,** **OF BASE METAL;** **BEADS AND**

**SPANGLES, OF BASE METALS**

8308 10 - _Hooks, eyes_ _and eyelets:_

8308 10 10 --- Hooks and eyes kg. 10% 
--- _Eyelets:_

8308 10 21 ---- For footwear kg. 10% 

8306 10 00

8306 21



 
 
-

8308 10 29 ---- Other kg. 10% 
8308 20 00 - Tubular or bifurcated rivets kg. 10% 
8308 90 - _Other, including parts:_

--- _Buckles:_

8308 90 11 ---- For footwear kg. 10% 
8308 90 19 ---- Other kg. 10% 

8308 90 20

8308 90 31

8308 90 39

8308 90 40

8308 90 91


----
---
---
----
---

Imitation zari spangles
_Beads and spangles of base metal:_
For garments, made ups, knitwear, plastic

and leather goods
Other

Fittings for travel requisites and leather goods
_Other:_
For garments, made ups, knitwear, plastic and

leather goods


kg.

kg.

kg.

kg.

kg.


10%

10%

10%

10%

10%









-----

**SECTION-XV** **CHAPTER-83**

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

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**

8309 10 00 - Crown corks kg. 10% 
8309 90 - _Other:_


8309 90 10

8309 90 20


--
--

Pilfer proof caps for packaging, all sorts, with or
without washers or other fittings, of cork,
rubber, polyethylene or any other material
Aluminium caps, seals, capsules and closers


kg.

kg.


10%

10%






8309 90 30 --- Other seals kg. 10% 
8309 90 90 --- Other kg. 10% 

**8310**

8310 00

8310 00 10



 
--

kg.


**SIGN-PLATES, NAME-PLATES, ADDRESS-PLATES AND**

**SIMILAR PLATES, NUMBERS, LETTERS AND OTHER**

**SYMBOLS, OF BASE METAL, EXCLUDING THOSE OF**

**HEADING 9405**
_Sign-plates, name-plates, address-plates and_

_similar plates, numbers, letters and other_
_symbols, of base metal, excluding those of_
_heading 9405:_
Enamel iron signboard


20%





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**

8311 10 00 - Coated electrodes of base metal, for electric kg. 10% 

kg.

kg.


8311 20 00

8311 30

8311 30 10



 
 
--

arc-welding
Cored wire of base metal, for electric arc
welding
_Coated rods and cored wire, of base metal, for_

_soldering, brazing or welding by flame:_
Wire and rods of agglomerated base metal


10%

10%






8311 30 90 --- Other kg. 10% 
8311 90 00 - Other kg. 10% 

-----

**SECTION-XVI** **CHAPTER-84**

**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

(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 (heading 4016);

(b) articles of leather or of composition leather (heading 4205) or of furskin (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


-----

**SECTION-XVI** **CHAPTER-84**

to their constituent material, or in heading 9612 if inked or otherwise prepared for giving impressions),
or monopods, bipods, tripods and similar articles, of heading 9620.

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
followingrules :

(a) parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings

8409, 8431, 8448, 8466, 8473, 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 heading 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, and parts which are suitable for
use solely or principally with the goods of heading 8524 are to be classified in heading 8529;

(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 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 Chapter
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.

6. (a) Throughout the Nomenclature, the expression ―electrical and electronic waste and scrap‖

means electrical and electronic assemblies, printed circuit boards and electrical or electronic articles
that—

(i) have been rendered unusable for their original purposes by breakage, cutting-up or

other processes or are economically unsuitable for repair, refurbishment or renovation to render
them fit for their original purposes; and

(ii) are packaged or shipped in a manner not intended to protect individual articles from

damage during transportation, loading and unloading operations;

(b) mixed consignments of ―electrical and electronic waste and scrap‖ and other waste and scrap

are to be classified in heading 8549;

(c) this Section does not cover municipal waste as defined in Note 4 to Chapter 38.


-----

**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);

(e) vacuum cleaners of headiang 8508:

(f) electro-mechanical domestic appliances of heading 8509; digital cameras of heading 8525;

(g) radiators for the articles of Section XVII; or

(h) hand-operated mechnical floor sweepers, not motorised (Heading 9603).

2. Subject to the operation of Note 3 to Section XVI and subject to Note 11 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 more of the headings 8425 to 8480 is to be
classified under the appropriate heading of the former group or under heading 8486, as the case may be,
and not the latter group.

(a) heading 8419 does not, however, cover:

(i) germination plant, incubators or brooders (heading 8436);

(ii) grain dampening machines (heading 8437);

(iii) diffusing apparatus for sugar juice extraction (heading 8438);

(iv) machinery for the heat-treatment of textile yarns, fabrics or made up textile articles

(heading 8451); or

(v) Machinery, plant or laboratory equipment, designed for a mechanical operation, in which a

change of temperature, even if necessary, is subsidiary

(b) heading 8422 does not cover:

(i) sewing machines for closing bags or similar containers (heading 8452); or

(ii) office machinery of heading 8472.

(c) heading 8424 does not cover:

(d) ink-jet printing machines (heading 8443); or

(ii) water-jet cutting machines (heading 8456).

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 froma magazine or the like in conformity with a machiningprogramme

(machining centers),

(b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed

position workpiece (unit construction machines, single station), or

(c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer

machines).
5. For the purposes of heading 8462, a ―slitting line‖ for flat products is a processing line composed

of an uncoiler, a coil flattener, a slitter and a recoiler. A ―cut-to-length line‖ for flat products is a
processing line composed of an uncoiler, a coil flattener and a shear.;

6.(A) For the purposes of heading 8471, the expression ―automatic data processing machine‖ means
machine capable of :

_(i)_ storing the processing programme or programmes and at least the data immediately necessary

for the execution of the programme;

_(ii)_ being freely programmed in accordance with the requirements of the user;
_(iii)_ performing arithmetical computations specified by the user; and

_(iv)_ executing, without human intervention, a processing programme which requires them to modify

their execution, by logical decision during the processing run.

_(B)_ Automatic data processing machines may be in the form of systems consisting of a variable

number of separate units.

_(C)_ Subject to paragraphs (D) and (E), a unit is to be regarded as being part of an automatic data

processing system if it meets all of the following conditions :

(i) it is of a kind solely or principally used in an automatic data processing system;
(ii) it is connectable to the central processing unit either directly or through one or more other

units; and

(iii) it is able to accept or deliver data in a form (codes or signals) which can be used by the

system.

Separately presented units of an automatic data processing machine are to be classified in heading

8471.

However, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the

conditions of (ii) and (iii) above, are in all cases to be classified as units of heading 8471.

_(D)_ Heading 8471 does not cover the following when presented separately, even if they meet all

of the conditions set forth in paragraph (C):

_(i)_ printers, copying machines, facsimile machines, whether or not combined;
_(ii)_ apparatus for the transmission or reception of voice, images or other data, including apparatus

for communication in a wired or wireless network (such as a local or wide area network);

_(iii)_ loudspeakers and microphones;
_(iv)_ television cameras, digital cameras and video camera recorders;
_(v)_ monitors and projectors, not incorporating television reception apparatus.
_(E)_ Machines incorporating or working in conjunction with an automatic data processing machine

and performing a specific function other than data processing are to be classified in the headings
appropriate to their respective functions or, failing that, in residual headings


-----

**7.** 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 per cent. or by more than 0.05 mm,
whichever is less. Other steel balls are to be classified in heading 7326.

**8.** 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.

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.

**9.** 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.

**10.** For the purposes of heading 8485, the expression ―additive manufacturing‖ (also referred to as
3D printing) means the formation of physical objects, based on a digital model, by the successive
addition and layering, and consolidation and solidification, of material (for example, metal, plastics
or ceramics).
Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines answering to the description
in heading 8485 are to be classified in that heading and in no other heading of the Nomenclature.

**11.** _(A)_ Notes 12 (a) and 12 (b) to Chapter 85 also apply with respect to the expressions
"semiconductor devices" and "electronic integrated circuits", respectively, as used in this Note and in
heading 8486. However, for the purposes of this Note and of heading 8486, the expression
"semiconductor devices" also covers photosensitive semiconductor devices and lightemitting diodes
(LED).

_(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;
_(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** **:**

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.

2. For the purposes of sub-heading 8471 49, the term ―systems‖ means automatic data processing


-----

**SECTION-XVI** **CHAPTER-84**

machines whose units satisfy the conditions laid down in Note 6(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. 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.

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 goods** **Unit** **Rate of duty**


**Stand**

**ard**


**Prefer-**
**ential**
**Areas**


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


**NUCLEAR** **REACTORS;** **FUEL** **ELEMENTS** **(CARTRIDGES),**
**8401**

**NON-IRRADIATED, FOR NUCLEAR REACTORS; MACHINERY**
**AND APPARATUS FOR ISOTOPIC SEPARATION**

8401 10 00 - Nuclear reactors kg. 7.5% 
8401 20 00 - Machinery and apparatus for isotopic kg. 7.5% 
separation, and parts thereof

8401 30 00 - Fuel elements (cartridges), non-irradiated gi F/S 7.5% 
8401 40 00 - Parts of nuclear reactors kg. 7.5% 
**8402** **STEAM OR OTHER VAPOUR GENERATING BOILERS**
**(OTHER THAN CENTRAL HEATING HOT WATER**

**B OI LE RS** **C APABLE** **AL S O** **OF** **P RO DUC IN G** **LO W**

**PRESSURE STEAM);** **SUPER-HEATED WATER BOILERS**

             - _Steam or other_ _vapour generating_ _boilers:_

8402 11 00 -- Watertube boilers with a steam production kg. 10% 
exceeding 45 t per hour

8402 12 00 -- Water tube boilers with a steam production not kg. 10% 
exceeding 45 t per hour

8402 19 -- _Other_ _vapour_ _generating_ _boilers,_ _including_

8402 19 10 --- Fire tube horizontal (lancashire) boilers kg. 10% 
8402 19 20 --- Fire tube boilers vertical kg. 10% 
8402 19 90 --- Other kg. 10% 
8402 20 00 - Super-heated water boilers kg. 10% 
8402 90 - _Parts:_

8402 90 10 --- Parts of fire tube boilers kg. 10% 
8402 90 20 --- Parts of watertube boilers kg. 10% 
8402 90 90 --- Other kg. 10% 

8402 12 00

8402 19


-
-

**8403**

8403 10 00





**CENTRAL** **HEATING** **BOILERS** **OTHER** **THAN** **THOSEOF**

**HEADING 8402**
Boilers


u


7.5%





-----

**SECTION-XVI** **CHAPTER-84**

**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**

8404 10 00 - Auxiliary plants for use with boilers of heading kg. 10% 

kg.

kg.


8404 20 00

8404 90 00






8402 or 8403
Condensers for steam or other vapour power

units
Parts


10%

10%






**8405** **PRODUCER GAS OR WATER** **GAS GENERATORS,** **WITH OR**
**WITHOUT** **THEIR** **PURIFIERS;** **ACETYLENE** **GAS**

**GENERATORS** **AND** **SIMILAR** **WATER** **PROCESS** **GAS**

**GENERATORS,** **WITH OR WITHOUT THEIR PURIFIERS**

8405 10 - _Producer gas or water gas generators, with_

_or without their purifiers; acetylene gas_
_generators_ _and_ _similar_ _water_ _process_ _gas_
_generators, with or without their purifiers :_

8405 10 10 --- Producer gas or water gas generators u 7.5% 
8405 10 20 --- Acetylene gas generators u 7.5% 
8405 10 90 --- Other u 7.5% 
8405 90 00 - Parts u 7.5% 
**8406** **STEAM TURBINES AND OTHER VAPOUR TURBINES**

8406 10 00 - Turbines for marine propulsion u 7.5% 
          - Other turbines:

8406 81 00 -- Of an output exceeding 40 MW u 10% 
8406 82 00 -- Of an output not exceeding 40 MW u 10% 
8406 90 00 - Parts kg. 10% 
**8407** **SPARK-IGNITION** **RECIPROCATING** **OR** **ROTARY** **INTERNAL**

**COMBUSTION PISTON ENGINES**

8407 10 00 - Aircraft engines u 15% 
             - _Marine propulsion engines:_

8407 21 00 -- Outboard motors u 5% 
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 :_

8407 31 10 --- For motor cycles u 15% 
8407 31 90 --- Other u 15% 
8407 32 -- _Of a cylinder_ _capacity exceeding_ _50 cc but_

_not exceeding 250 cc:_

8407 32 10 --- For motor cycles u 15% 
8407 32 90 --- Other u 15% 
8407 33 -- _Of a cylinder capacity exceeding 250 cc but_

_not exceeding 1,000 cc :_

8407 33 10 --- For motor cars u 15% 
8407 33 20 --- For motor cycles u 15% 
8407 33 90 --- Other u 15% 
8407 34 -- _Of a cylinder capacity exceeding 1,000 cc:_

8407 34 10 F 15%


-----

**SECTION-XVI** **CHAPTER-84**

8407 90 - _Other_ _engines:_

8407 90 10 --- Petrol engines u 15% 
8407 90 20 --- Kerosene engines u 15% 
8407 90 90 --- Other u 15% 
**8408** **COMPRESSION-IGNITION** **INTERNAL** **COMBUSTION**

**PISTON ENGINES** **(DIESEL OR SEMI-DIESEL ENGINES)**

8408 10 - _Marine propulsion engines:_

8408 10 10 --- Outboard engines u 15% 
--- _Other_ :

8408 10 91 ---- Of a cylinder capacity not exceeding 100 cc u 15% 
8408 10 92 ---- Of a cylinder capacity exceeding 100 cc but u 15% 
not exceeding 250 cc

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:_

8408 20 10 --- Of cylinder capacity not exceeding 250 cc u 15% 
8408 20 20 --- Engines of cylinder capacity exceeding 250 cc u 15% 
8408 90 - _Other_ _engines:_

8408 90 10 --- Stationary engines of cylinder capacity u 15% 
exceeding 50 cc

8408 90 90 --- Other u 15% 
**8409** **PARTS** **SUITABLE** **FOR** **USE** **SOLELY** **OR** **P RINCIPALLY**

**WITH THE ENGINES OF HEADING** **8407** **OR 8408**

8409 10 00 - For aircraft engines kg. 15% 

_Other :_
_Suitable_ _for use_ _solely_ _or principally_ _with_

_spark- ignition internal combustion piston_
_engines:_
_Valves, inlet and exhaust, piston, piston_
_rings, piston assemblies :_
Valves, inlet and exhaust


kg.


8409 91

8409 91 11



  
-
--
---

15%





8409 91 12 ---- Pistons kg. 15% 
8409 91 13 ---- Piston rings kg. 15% 
8409 91 14 ---- Piston assemblies kg. 15% 

8409 91 20 --
--

Fuel injection equipment excluding injection
pumps
_Other :_


kg. 15% 

8409 91 91 ---- Of petrol engines for motor vehicles kg. 15% 
8409 91 92 ---- Of other petrol engines kg. 15% 
8409 91 93 ---- Of kerosene engines kg. 15% 
8409 91 94 ---- Of gas engines kg. 15% 
8409 91 99 ---- Other kg. 15% 
8409 99 -- _Other :_

--- _Valves, inlet and exhaust, piston, piston rings,_

_piston assemblies :_

8409 99 11 ---- Valve, inlet and exhaust kg. 15% 
8409 99 12 ---- Pistons kg. 15% 
8409 99 13 ---- Piston rings kg. 15% 
8409 99 14 ---- Piston assemblies kg. 15% 

-----

**SECTION-XVI** **CHAPTER-84**

8409 99 30 --- Fuel injection equipment excluding injection kg. 15% 
pumps

--- _Other parts of diesel engine:_

8409 99 41 ---- Of diesel engines for motor vehicles kg. 15% 
8409 99 42 ---- Of outboard engine kg. 15% 
8409 99 49 ---- Other kg. 15% 
8409 99 90 --- Other kg. 15% 
**8410** **HYDRAULIC** **TURBINES,** **WATER** **WHEELS,** **AND**

**REGULATORS THEREFOR**


_Hydraulic turbines and water wheels :_
Of a power not exceeding 1,000 kW

_Of a power exceeding 1,000 kW but not_
_exceeding 10,000 kW:_
Of power exceeding 1,000 kW but not exceeding

5,000 kW
Of power exceeding 5,000 kW but not exceeding

10,000 kW
_Of a power exceeding 10,000 kW:_


8410 11 00

8410 12

8410 12 10

8410 12 20

8410 13



  
-
-
--
--
-

u

u

u


10%

10%

10%







8410 13 10 --- Of power exceeding 10,000 kW but not exceeding u 10% 

u

u


8410 13 20

8410 13 90


--
--

30,000 kW
Of power exceeding 30,000 kW but not exceeding

80,000 kW
Of power exceeding 80,000 kW


10%

10%






8410 90 00 - Parts, including regulators kg. 10% 
**8411** **TURBO-JETS,** **TURBO-PROPELLERS** **AND** **OTHER** **GAS**

**TURBINES**

             - _Turbo-jets :_

8411 11 00 -- Of a thrust not exceeding 25kN u 7.5% 

8411 12 00

8411 21 00

8411 22 00

8411 81 00


-
 
-
-
 
-

Of a thrust exceeding 25 kN
_Turbo-propellers:_
Of a power not exceeding 1,100 kW

Of a power exceeding 1,100 kW
_Other gas turbines:_
Of a power not exceeding 5,000 kW


u

u

u

u


7.5%

7.5%

7.5%

10%








8411 82 -- _Of a power exceeding 5,000 kW:_

8411 82 10 --- Of power exceeding 5,000 kW but not exceeding u 10% 

u

u

u

u

u


8411 82 20

8411 82 30

8411 82 40

8411 82 50

8411 82 60


--
--
--
--
--

15,000 kW
Of power exceeding 15,000 kW but not exceeding

30,000 kW
Of power exceeding 30,000 kW but not exceeding

60,000 kW
Of power exceeding 60,000 kW but not exceeding

90,000 kW
Of power exceeding 90,000 kW but not exceeding

1,15,000 kW
Of power exceeding 1,15,000 kW


10%

10%

10%

10%

10%










             - _Parts :_

8411 91 00 -- Of turbo-jets or turbo-propellers kg. 7.5% 
8411 99 00 -- Other kg. 10% 

-----

**SECTION-XVI** **CHAPTER-84**

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


u

u


8412 10 00

8412 21 00



 
 
-

Reaction engines other than turbo-jets
_Hydraulic power engines and motors:_
Linear acting (cylinders)


7.5%

7.5%






8412 29 -- _Other :_

8412 29 10 --- Hydrojet (hydraulic jet engines) u 7.5% 

8412 29 90

8412 31 00


--
 
-

Other
_Pneumatic power_ _engines and_ _motors:_
Linear acting (cylinders)


u

u


7.5%

7.5%






8412 39 00 -- Other u 7.5% 

8412 80

8412 80 11



  
--
---

_Other_ :
_Steam or other vapour power :_
Stationary


u


7.5%





8412 80 19 ---- Other u 10% 
8412 80 20 --- Motors, spring operated excluding clock and u 10% 
watch movements

8412 80 30 --- Wind turbine or engine u 10% 
8412 80 90 --- Other u 10% 
8412 90 - _Parts :_

8412 90 10 --- Of steam engines incorporating boilers kg. 7.5% 
8412 90 20 --- Of other steam engines and other vapour power kg. 7.5% 

8412 80 30


--

units not incorporating boilers

8412 90 30 --- Of hydraulic engines and motors kg. 7.5% 
8412 90 90 --- Other kg. 7.5% 
**8413** **PUMPS FOR LIQUIDS,** **WHETHER** **OR** **NOT** **FITTED** **WITH A**

**MEASURING DEVICE; LIQUID** **ELEVATORS**


8412 90 30


--


             - _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:_

8413 11 10 --- Hand pumps u 10% 
--- _Other :_

8413 11 91 ---- Pumps for dispensing fuel u 7.5% 
8413 11 99 ---- Other u 7.5% 
8413 19 -- _Other_ :

8413 19 10 --- Hand pumps u 10% 
8413 19 90 --- Other u 7.5% 
8413 20 00 - Hand pumps, other than those of sub-heading 8413 11 u 10% 
or 8413 19

8413 30 - _Fuel, lubricating or cooling medium pumps for_

_internal_ _combustion_ _piston_ _engines:_

8413 30 10 --- Injection pumps for diesel engines u 7.5% 
8413 30 20 --- Oil pump u 7.5% 

-----

**SECTION-XVI** **CHAPTER-84**

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

8413 30 30 --- Water pump u 7.5% 
8413 30 90 --- Other u 7.5% 
8413 40 00 - Concrete pumps u 7.5% 
8413 50 - _Other_ _reciprocating_ _positive_ _displacement_ _pumps :_

8413 50 10 --- Metering and dosing pumps u 7.5% 
--- _Primarily designed for handling water :_

8413 50 21 ---- Deep tube well turbine pump u 7.5% 
8413 50 29 ---- Other u 7.5% 
8413 50 90 --- Other u 7.5% 
8413 60 - _Other_ _rotary positive_ _displacement_ _pumps:_

8413 60 10 --- Gear type pumps u 7.5% 
8413 60 20 --- Screw type pumps u 7.5% 
8413 60 90 --- Other u 7.5% 
8413 70 - _Other_ _centrifugal_ _pumps:_

8413 70 10 --- Primarily designed to handle water u 7.5% 
--- _Other_ :

8413 70 91 ---- Single and multistage chemical process pumps u 7.5% 
8413 70 92 ---- Horizontal split casing pumps u 7.5% 
8413 70 93 ---- Horizontal self priming pumps u 7.5% 
8413 70 94 ---- Vertical turbine driven pumps u 7.5% 
8413 70 95 ---- Boiler feed pumps u 7.5% 
8413 70 96 ---- Slurry pumps u 7.5% 
8413 70 97 ---- Dredger pumps u 7.5% 
8413 70 99 ---- Other u 7.5% 
              - _Other_ _pumps-liquid elevators:_

8413 81 -- _Pumps :_

8413 81 10 --- Gas pumps u 7.5% 
8413 81 20 --- Hydraulic ram u 7.5% 
8413 81 30 --- Axial flow and mixed flow vertical pump u 7.5% 
designed primarily for handling water

8413 81 90 --- Other u 7.5% 
8413 82 00 -- Liquid elevators u 7.5% 
              - _Parts :_

8413 91 -- _Of pumps :_

8413 91 10 --- Of reciprocating pumps kg. 7.5% 
8413 91 20 --- Of centrifugal pumps kg. 7.5% 
8413 91 30 --- Of deep well turbine pumps and of other kg. 7.5% 
rotary pumps

8413 91 40 --- Of hand pump for handling water kg. 10% 
8413 91 90 --- Other kg. 7.5% 
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;** **GAS-TIGHT** **BIOLOGICAL**

**SAFETY CABINETS, WHETHER OR NOT FITTED** **WITH**
**FILTERS**


-----

**SECTION-XVI** **CHAPTER-84**

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

8414 10 - _Vacuum pumps :_
8414 10 10 --- with maximum flow-rate greater than 5 m³/h u 7.5% 
(under standard temperature (273 K (0 °C)) and
pressure (101.3 kPa) conditions)

8414 10 90 --- Other u 7.5% 
8414 20 - _Hand or foot-operated air pumps :_

8414 20 10 --- Bicycle pumps u 10% 
8414 20 20 --- Other hand pumps u 10% 
8414 20 90 --- Other u 7.5% 
8414 30 00 - Compressors of a kind used in refrigerating u 15% 
equipment

8414 40 - _Air compressors mounted on a wheeled_


u


8414 40 10


--

_chassis for towing :_
Reciprocating air compressors


15%





8414 40 20 --- Centrifugal air compressors u 15% 
8414 40 30 --- Screw air compressors u 15% 
8414 40 90 --- Other u 15% 
             - _Fans :_

8414 51 -- _Table, floor, wall, window, ceiling or roof fans,_


u


8414 51 10


--

_with a self-contained electric motor of an_
_output not exceeding 125 W:_
Table fans


20%





8414 51 20 --- Ceiling fans u 20% 
8414 51 30 --- Pedestal fans u 20% 
8414 51 40 --- Railway carriage fans u 10% 
8414 51 50 --- Wall fans u 20% 
8414 51 90 --- Other u 20% 
8414 59 -- _Other_ :

8414 59 10 --- Air circulator u 10% 
8414 59 20 --- Blowers, portable u 20% 
8414 59 30 --- Industrial fans and blowers u 10% 
8414 59 90 --- Other u 10% 
8414 60 00 - Hoods having a maximum horizontal side not u 15% 
exceeding 120 cm

8414 70 00 - Gas-tight biological safety cabinets u 7.5% 8414 80 - _Other_ :

--- _Gas_ _compressors:_

8414 80 11 ---- Of a kind used in air-conditioning equipment u 15% 
8414 80 19 ---- Other u 15% 
8414 80 20 --- Free-piston generators for gas turbine u 15% 
8414 80 30 --- Turbo charger u 15% 
8414 80 90 --- Other u 15% 
8414 90 - _Parts :_

--- _Of air or vacuum pumps and compressors:_

8414 90 11 ---- Of gas compressors of a kind used in refrigerating kg. 7.5% 
and air conditioning appliances and machinery

8414 90 12 ---- Of bicycle pumps kg. 10% 
8414 90 19 ---- Other kg. 7.5% 
8414 90 20 Of f i t t k 7 5%


8414 90 12


---

-----

**SECTION-XVI** **CHAPTER-84**

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

8414 90 30 --- Of electric fans kg. 10% 
8414 90 40 --- Of Industrial fans, blowers kg. 7.5% 
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**

8415 10 - _Of a kind designed to be fixed to a window, wall,_

_ceiling or floor, self-contained or "split-system";_

8415 10 10 --- Split system u 20% 
8415 10 90 --- Other u 20% 
8415 20 - _Of a kind used for persons in motor vehicles :_

8415 20 10 --- For buses u 20% 
8415 20 90 --- Other u 20% 
              - _Other_ :

8415 81 -- _Incorporating a refrigerating unit and a valve_


u


8415 81 10


--

_for reversal of the cooling or heat cycle_
_(reversible heat pumps):_
Split air-conditioner two tonnes and above


20%





8415 81 90 --- Other u 20% 
8415 82 -- _Other, incorporating_ _a_ _refrigerating_ _unit:_

8415 82 10 --- Split air-conditioner two tonnes and above u 20% 
8415 82 90 --- Other u 20% 
8415 83 -- _Not incorporating a refrigerating unit :_

8415 83 10 --- Split air-conditioner two tonnes and above u 20% 
8415 83 90 --- Other u 20% 
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**

8416 10 00 - Furnace burners for liquid fuel kg. 7.5% 
8416 20 00 - Other furnace burners, including combination kg. 7.5% 

kg.

kg.


8416 30 00

8416 90 00






burners
Mechanical stokers, mechanical grates,

mechanical ash dischargers and similar appliances
Parts


7.5%

7.5%





**8417** **INDUSTRIAL** **OR** **LABORATORY** **FURNACES** **AND** **OVENS,**

**INCLUDING INCINERATORS, NON-ELECTRIC**


-----

**SECTION-XVI** **CHAPTER-84**

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


8417 10 00

8417 20 00


8417 10 00 - Furnaces and ovens for the roasting, melting or u 7.5% 
other heat-treatment of ores, pyrites or of metals

8417 20 00 - Bakery ovens, including biscuit ovens u 7.5% 
8417 80 - _Other :_

8417 80 10 --- For cement industry u 7.5% 
8417 80 90 --- Other u 7.5% 
8417 90 00 - Parts kg. 7.5% 
**8418** **RE F RI GE R ATO RS,** **F R E EZE RS** **A ND** **O T HE R**

**REFRIGERATING OR FREEZING EQUIPMENT,** **ELECTRIC**

**OR** **OTHER;** **HEAT** **PUMPS** **OTHER** **THAN** **AIR**

**CONDITIONING MACHINES OF HEADING 8412.5**

8418 10 - _Combined_ _refrigerator-freezers,_ _fitted_ _with_

_separate_ _external_ _doors_ _or_ _drawers,_ _or_

_combinations thereof :_

8418 10 10 --- Commercial type u 15% 





8418 10 90 --
             

Other
_Refrigerators, household type:_


u 20% 

8418 21 00 -- Compression-type u 20% 
8418 29 00 -- Other u 20% 
8418 30 - _Freezers of the chest type, not exceeding 800l_

_capacity :_

8418 30 10 --- Commercial type electrical u 15% 
8418 30 90 --- Other u 15% 
8418 40 - _Freezers of the upright type, not exceeding 900l_

_capacity :_

8418 40 10 --- Electrical u 15% 
8418 40 90 --- Other u 15% 

8418 50 00

8418 61 00

8418 69



 
 
-
-

Other furniture (chests, cabinets, display counters,
show-cases and the like) for storage and display,
incorporating or freezing equipment
_Other refrigerating or freezing equipment;_
_heat pumps :_
Heat pumps other than air-conditioning machines

of heading 8415
_Other_ :


u

u


15%

15%






8418 69 10 --- Ice making machinery u 15% 
8418 69 20 --- Water cooler u 15% 

8418 69 30

8418 69 40

8418 69 50


--
--
--

Vending machine, other than automatic vending
machine
Refrigeration equipment or devices specially used

in leather industries for manufacturing of leather
articles
Refrigerated farm tanks, industrial ice

cream freezer


u

u.

u


15%

15%

15%







-----

**SECTION-XVI** **CHAPTER-84**

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


8418 69 90

8418 91 00
8418 99 00


--
 
--

Other
_Parts:_
Furniture designed to receive refrigerating or freezing equipment
Other


u

kg.
kg.


15%

7.5%
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,** **COOKING,** **ROASTING,** **DISTILLING,**

**RECTIFYING, STERILISING, PASTEURISING,** **STEAMING,** **DRYING,**

**EVAPORATING, VAPORISING, CONDENSING OR** **COOLING, OTHER**

**THAN MACHINERY OR PLANT OF A KIND USED FOR DOMESTIC**

**PURPOSES; INSTANTANEOUS** **OR STORAGE** **WATER** **HEATERS,** **NON-**
**ELECTRIC**


_Instantaneous or storage water heaters,non- electric :_
_Instantaneous gas_ _water heaters :_


8419 11



 
-

8419 11 10 --- Domestic type u 10% 

7.5%

10%


8419 11 90
8419 12 00


--
-

Other
Solar water heaters


u
u






8419 19 -- _Other_ :

8419 19 10 --- Domestic type u 10% 
8419 19 20 --- Other u 7.5% 
8419 20 - _Medical, surgical or laboratory_ _sterilisers:_

8419 20 10 --- Auto claves u 7.5% 

8419 20 90

8419 33 00

8419 34 00
8419 35 00


--
 
-
--

Other
_Dryers :_
Lyophilisation apparatus, freeze drying units and spray dryers

Other, for agricultural products
Other, for wood, paper pulp, paper or paperboard


u

u

u
u


7.5%

7.5%

7.5%
7.5%








8419 39 00 -- Other u 7.5% 
8419 40 - _Distilling or rectifying plant:_

8419 40 10 --- For petroleum refining u 7.5% 
8419 40 20 --- Other distilling equipment u 7.5% 
8419 40 90 --- Other u 7.5% 
8419 50 - _Heat_ _exchange_ _units:_

--- _with a heat transfer surface area of greater than 0.15 m², and_

_less than 20 m² :_

8419 50 11 --- Shell and tube type u 7.5% 
8419 50 12 --- Plate type u 7.5% 
8419 50 13 --- Spiral type u 7.5% 

8419 50 19

8419 50 91
8419 50 92
8419 50 93
8419 50 99

8419 60 00

8419 81


--
--
------------
  
  

Other
_Other :_
Shell and tube type
Plate type
Spiral type
Other

Machinery for liquefying air or other gases
_Other machinery, plant and equipment:_
_F_ _ki_ _h_ _d i k_ _f_ _ki_ _h_ _i_ _f_ _d_


u 7.5%  
u 7.5% u 7.5% u 7.5% u 7.5% 
u 7.5%  

-----

**SECTION-XVI** **CHAPTER-84**

8419 81 20 --- Other kitchen machines u 10% 
8419 81 90 --- Other u 10% 
8419 89 -- _Other_ :

--- _Pressure vessels, reactors, columns or towers or_

_chemical storage tanks :_

8419 89 11 ---- Pressure vessels u 10% 8419 89 12 ---- Reactors with total internal (geometric) volume u 10% 
greater than 0.1 m³ (100 _l) and less than 20 m³_
(20000 l)

8419 89 13 ---- Other reactors u 10% 8419 89 14 ---- Distillation or absorption columns of internal u 10% 
diameter greater than 0.1 m

8419 89 15 ---- Other distillation or absorption columns u 10% 8419 89 16 ---- Chemical storage tanks with a total internal u 10% 
(geometric) volume greater than 0.1 m³ (100 l)

8419 89 17 ---- Other chemical storage tanks u 10% 8419 89 19 ---- Other u 10% 
8419 89 20 --- Glass lined equipment u 7.5% 
8419 89 30 --- Auto claves other than for cooking or heating food, u 7.5% 

u

u

u

u

u


8419 89 40

8419 89 50

8419 89 60

8419 89 70

8419 89 80


--
--
--
--
--

not elsewhere specified or included
Cooling towers and similar plants for direct cooling

(without a separating wall) by means of

recirculated water
Pasteurizers

Plant growth chambers and rooms and tissue culture
chambers and rooms having temperature, humidity
or light control
Apparatus for rapid heating of semi-conductor

devices; apparatus for chemical or physical
vapour deposition on semi-conductor wafers;
apparatus for chemical vapour deposition on LCD
substratus
Vacuum-vapour plant for deposition of metals


7.5%

7.5%

7.5%

7.5%

7.5%









8419 89 90 --- Other u 7.5% 
8419 90 - _Parts :_

8419 90 10 --- Parts of instantaneous or storage water kg. 10% 

kg.

u


8419 90 90

**8420**

8420 10 00


--
  

heaters (domestic type)
Other

**CALENDERING OR OTHER ROLLING MACHINES, OTHER**

**THAN FOR METALS OR GLASS, AND** **CYLINDERS THEREFOR**
Calendering or other rolling machines


7.5%

7.5%







             - _Parts :_

8420 91 00 -- Cylinders kg. 7.5% 
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:_

8421 11 00 -- Cream separators u 7.5% 
8421 12 00 -- Clothes-dryers u 7.5% 
8421 19 -- _Other_ :

8421 19 10 B l t if 7 5%


-----

**SECTION-XVI** **CHAPTER-84**

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

8421 19 40 --- Self cleaning centrifuges u 7.5% 
8421 19 50 --- Decanter centrifuges horizontal bowl u 7.5% 
8421 19 60 --- Screw conveyor centrifuges u 7.5% 
--- _Other :_

8421 19 91 ---- For chemical industries u 7.5% 
8421 19 99 ---- Other u 7.5% 
              - _Filtering_ _or_ _purifying_ _machinery_ _and_

_apparatus_ _for_ _liquids:_

8421 21 -- _For filtering or purifying water :_

8421 21 10 --- Ion exchanger plant or apparatus u 7.5% 
8421 21 20 --- Household type filters u 10% 
8421 21 90 --- Other u 7.5% 
8421 22 00 -- For filtering or purifying beverages other than u 7.5% 
water

8421 23 00 -- Oil or petrol-filters for internal combustion u 10% 
engines

8421 29 00 -- Other u 7.5% 
              - _Filtering_ _or_ _purifying_ _machinery_ _and_

_apparatus_ _for_ _gases:_

8421 31 00 -- Intake air filters for internal combustion engines u 10% 
8421 32 00 -- Catalytic converters or particulate filters, whether u 15% 
or not combined, for purifying or filtering exhaust

gases from internal combustion engines

8421 39 -- _Other_ :

8421 39 10 --- Air separators to be employed in the processing, u 7.5% 
smelting or refining of minerals, ores or metals;

air strippers

8421 39 20 --- Air purifiers or cleaners u 7.5% 
8421 39 90 --- Other u 7.5% 
              - _Parts :_

8421 91 00 -- Of centrifuges, including centrifugal dryers u 7.5% 
8421 99 00 -- Other u. 10% 
**8422** **DI S H** **WAS H I NG** **M A CH IN ES ;** **M AC HI N ERY** **F O R**

**C LE A NIN G O R DR YI NG B O TT L ES O R O T HE R**

**CONTAINERS;** **MACHINERY FOR FILLING,** **CLOSING,**

**SEALING OR LABELLING BOTTLES,** **CANS,** **BOXES,**

**BAGS OR OTHER CONTAINERS;** **MACHINERY FOR**

**CAPSULING BOTTLES,** **JARS,** **TUBES AND SIMILAR**

**C ONTAI NERS ;** **O TH E R PACK ING O R W RAP P ING**

**MACHINERY** **(INCLUDING HEAT-SHRINK WRAPPING**

**MACHINERY); MACHINERY FOR AERATING BEVERAGES**

              - _Dish washing machines :_

8422 11 00 -- Of the household type u 10% 
8422 19 00 -- Other u 7.5% 
8422 20 00 - Machinery for cleaning or drying bottles or other u 7.5% 
containers

8422 30 00 - Machineryfor filling, closing, sealing or labelling kg. 7.5% 

-----

**SECTION-XVI** **CHAPTER-84**

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


8422 40 00

8422 90






machinery for capsuling bottles, jars, tubes and
similar containers; machinery for aerating
beverages
Other packing or wrapping machinery (including

heat-shrink wrapping machinery)
_Parts:_


kg.


7.5%





8422 90 10 --- Of machinery for cleaning or drying bottles kg. 7.5% 

kg.


8422 90 20


--

or other containers
Of dish washing machines of household type


10%





8422 90 90 --- Of other machinery kg. 7.5% 
**8423** **WEIGHING** **MACHINERY** **(EXCLUDING** **BALANCES** **OF** **A**

**SENSITIVITY** **OF** **5** **CENTI GRAM S** **OR BETTE R),**

**IN CLUDIN G W EIG HT OP E RAT ED COU NTI NG OR**

**CHECKING MACHINES;** **WEIGHING MACHINE WEIGHTS**

**OF ALL KINDS**

8423 10 00 - Personal weighing machines, including baby scales; u 10% 

8423 20 00





household scales
Scales for continuous weighing of goods on

conveyors


u


7.5%





8423 30 00 - Constant weight scales and scales for discharging a u

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 :_


7.5% 

8423 81 10 --- Beam scale u 7.5% 
8423 81 90 --- Other u 7.5% 
8423 82 -- _Having_ _a maximum_ _weighing_ _capacity_

_exceeding 30 kg but not exceeding 5,000 kg :_

8423 82 10 --- Beam scale u 7.5% 
8423 82 90 --- Other u 7.5% 
8423 89 00 -- Other u 7.5% 

8423 90

8423 90 10



  
--

_Weighing machine weights of all kinds; parts of_
_weighing machinery :_
Weighing machine weights of all kinds


8423 90 10 --- Weighing machine weights of all kinds kg. 10% 
8423 90 20 --- Parts of weighing machinery kg. 7.5% 
**8424** **MECHANICAL APPLIANCES (WHETHER OR NOT** **HAND-**

**OP ERATED) F OR** **P ROJECTING, DISPERSING** **OR**

**S P R AY IN G** **L IQUI DS** **O R** **P O W DE R S ;** **F I RE**

**EXTINGUISHERS,** **WHETHER OR NOT CHARGED;** **SPRAY**

**GUNS AND SIMILAR APPLIANCES;** **STEAM OR SAND**

**BLASTING MACHINES AND SIMILAR JET PROJECTING**

**MACHINES**


-----

**SECTION-XVI** **CHAPTER-84**

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

8424 10 00 - Fire extinguishers, whether or not charged u 7.5% 
8424 20 00 - Spray guns and similar appliances u 7.5% 

8424 30 00 
             

Steam or sand blasting machines and similar jet
projecting machines
_Agricultural or horticultural sprayers:_


u 7.5% 

8424 41 00 -- Portable sprayers u 7.5% 

8424 49 00

8424 82 00


-
 
-

Other
_Other appliances :_
Agricultural or horticultural


u

u


7.5%

7.5%






8424 89 -- _Other_ :

8424 89 10 --- Painting equipment, including electrostatic u 7.5% 
phosphating and powder coating equipment

8424 89 20 --- Industrial bellows u 7.5% 
8424 89 90 --- Other u 7.5% 
8424 90 00 - Parts kg. 7.5% 

8424 89 20


--

**8425**

8425 11



 
-

**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:_

8425 11 10 --- Hoists u 7.5% 
8425 11 20 --- Pulley tackle u 7.5% 
8425 19 -- _Other :_

8425 19 10 --- Hoists machine u 7.5% 

8425 19 20

8425 31 00

8425 39 00

8425 41 00


--
_

-
-
  
-

Pulley tackle
_Winches; capstans:_
Powered by electric motor

Other
_Jacks; hoists of a kind used for raising vehicles_
Built-in jacking system of a type used in garages


u

u

u

_:_

u


7.5%

7.5%

7.5%

7.5%








8425 42 00 -- Other jacks and hoists, hydraulic u 7.5% 
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 :_

8426 11 00 -- Overhead travelling cranes on fixed support u 7.5%

8426 12 00 -- Mobile lifting frames on tyres and straddle carriers u 7.5% 
8426 19 00 -- Other u 7.5% 

-----

**SECTION-XVI** **CHAPTER-84**

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

8426 20 00 - Tower cranes u 7.5% 

8426 30 00

8426 41 00

8426 49 00

8426 91 00



 
 
-
-
 
-

Portal or pedestal jib cranes
_Other_ _machinery, self-propelled_ _:_
On tyres

Other
_Other machinery :_
Designed for mounting on road vehicles


u

u

u

u


7.5%

7.5%

7.5%

7.5%








8426 99 -- _Other_ :

8426 99 10 --- Ropeway and telphers u 7.5% 
8426 99 90 --- Other u 7.5% 
**8427** **FORK-LIFT** **TRUCKS;** **OTHER** **WORKS** **TRUCKS** **FITTED**

**WITH LIFTING OR HANDLING EQUIPMENT**

8427 10 00 - Self-propelled trucks powered by an electric motor u 7.5% 
8427 20 00 - Other self-propelled trucks u 7.5% 
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 :_

8428 10 11 ---- Lifts of a kind used in buildings u 7.5% 
8428 10 19 ---- Other u 7.5% 
8428 10 20 --- Skip hoists u 7.5% 
8428 20 - _Pneumatic elevators and conveyors:_

--- _Conveyors :_

8428 20 11 ---- Belt conveyors u 7.5% 
8428 20 19 ---- Other u 7.5% 

8428 20 20

8428 31 00


--
 
-

Pneumatic elevators
_Other_ _continuous- action_ _elevators_ _and_

_conveyors, for goods or materials :_
Specially designed for underground use


u

u


7.5%

7.5%






8428 32 00 -- Other, bucket type u 7.5% 
8428 33 00 -- Other, belt type u 7.5% 
8428 39 00 -- Other u 7.5% 
8428 40 00 - Escalators and moving walkways u 7.5% 
8428 60 00 - Teleferics, chair-lifts, ski-rag lines, traction u 7.5% 
mechanisms for funiculars


8428 70 00
8428 90


u 7.5% 

8428 70 00 - Industrial robots u 7.5% 8428 90 - _Other machinery :_

8428 90 10 --- For coal handling u 7.5% 
8428 90 20 --- For ash handling u 7.5% 
8428 90 90 --- Other u 7.5% 
**8429** **SELF-PROPELLED** **BULLDOZERS,** **ANGLEDOZERS,**


-----

**SECTION-XVI** **CHAPTER-84**

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

**GRADERS,** **LEVELLERS,** **SCRAPERS,** **MECHANICAL**

**SHOVELS,** **EXCAVATORS,** **SHOVEL LOADERS,**

**TAMPING MACHINES AND ROAD ROLLERS**

              - _Bulldozers_ _and_ _angledozers_ _:_

8429 11 -- _Track laying :_

8429 11 10 --- Angledozers u 7.5% 
8429 11 20 --- Bulldozers u 7.5% 
8429 19 -- _Other_ :

8429 19 10 --- Angledozers u 7.5% 
8429 19 20 --- Bulldozers u 7.5% 
8429 20 00 - Graders and levellers u 7.5% 
8429 30 00 - Scrappers u 7.5% 
8429 40 - _Tamping machines and road rollers :_

8429 40 10 --- Road rollers upto 5 tons capacity u 7.5% 
8429 40 20 --- Road rollers above 5 tons capacity u 7.5% 
8429 40 30 --- Tamping machines u 7.5% 
                - _Mechanical shovels, excavators and shovel_

_loaders :_

8429 51 00 -- Front-end shovel loaders u 7.5% 
8429 52 00 -- Machinery with a 360 degrees revolving u 7.5% 
superstructure

8429 59 00 -- Other u 7.5% 
**8430** **OTHER** **MOVING,** **GRADING,** **LEVELLING,** **SCRAPING,**

**EXCAVATING, TAMPING, COMPACTING, EXTRACTING OR**

**BORING MACHINERY, FOR EARTH, MINERALS OR ORES;**

**P ILE-DRIVERS AND P ILE-EXTRACTORS;** **SNOW-**

**PLOUGHS AND SNOW-BLOWERS**

8430 10 - _Pile-drivers_ _and_ _pile-extractors_ _:_

8430 10 10 --- Pile-drivers u 7.5% 
8430 10 20 --- Pile-extractors u 7.5% 
8430 20 00 - Snow-ploughs and snow-blowers u 7.5% 
              - _Coal or rock cutters and tunneling machinery:_

8430 31 -- _Self-propelled:_

8430 31 10 --- Coal cutters u 7.5% 
8430 31 20 --- Tunneling machinery u 7.5% 
8430 31 90 --- Other u 7.5% 
8430 39 00 -- Other u 7.5% 
              - _Other boring or sinking_ _machinery:_

8430 41 -- _Self-propelled_ _:_

8430 41 10 --- Tube well drilling and core drilling machinery u 7.5% 
8430 41 20 --- Petroleum and gas well drilling machinery u 7.5% 
8430 41 30 --- Rock drilling machinery u 7.5% 
8430 41 90 --- Other u 7.5% 
8430 49 00 -- Other u 7.5% 

-----

**SECTION-XVI** **CHAPTER-84**

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

8430 50 - _Other_ _machinery, self-propelled_ _:_

8430 50 10 --- Mining machinery (excluding coal mining) u 7.5% 

8430 50 90

8430 61 00


--
 
-

Other
_Other_ _machinery,_ _not_ _self-propelled:_
Tamping or compacting machinery


u

u


7.5%

7.5%






8430 69 00 -- Other u 7.5% 
**8431** **PARTS** **SUITABLE** **FOR** **USE** **SOLELY** **OR** **PRINCIPALLY**

**WITH THE MACHINERY OF HEADINGS 8425 TO 8430**

8431 10 - _Of machinery of heading_ _8425 :_

8431 10 10 --- Of pulley tackle and hoists, other than ship hoists, kg. 7.5% 
winches or capstans

8431 10 90 --- Other kg. 7.5% 
8431 20 - _Of machinery of heading_ _8427 :_

8431 20 10 --- Of fork lift trucks kg. 7.5% 

8431 20 90

8431 31 00


--
 
-

Other
_Of machinery_ _of heading 8428:_
Of lifts, skip hoists or escalators


kg.

kg.


7.5%

7.5%






8431 39 -- _Other :_

8431 39 10 --- Of elevators, conveyors and moving equipments kg. 7.5% 

8431 39 90

8431 41 00


--
 
-

Other
_Of machinery of heading_ _8426, 8429 or 8430 :_

Buckets, shovels, grabs and grips


kg.

kg.


7.5%

7.5%






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 :_

8431 43 10 --- Of boring or sinking machinery, self-propelled kg. 7.5% 
8431 43 90 --- Other kg. 7.5% 
8431 49 -- _Other :_

8431 49 10 --- Of road rollers, mechanically propelled kg. 7.5% 
8431 49 20 --- Of ships derricks and cranes kg. 7.5% 
8431 49 30 --- Of other excavating, levelling, tamping or excavating kg. 7.5% 

kg.


8431 49 40


--

machinery for earth, mineral or ores
Of pile driver, snow plough, not self-propelled


7.5%





8431 49 90 --- Other kg. 7.5% 
**8432** **AGRICULTURAL,** **HORTICULTURAL** **OR** **FORESTRY**

**MACHINERY FOR SOIL PREPARATION OR CULTIVATION;**

**LAWN OR SPORTS- GROUND ROLLERS**

8432 10 - _Ploughs:_

8432 10 10 --- Disc ploughs u 7.5% 
8432 10 20 --- Other tractor ploughs u 7.5% 

8432 10 90 --
             

Other
_Harrows, scarifiers, cultivators, weeders andhoes:_


u 7.5% 

-----

**SECTION-XVI** **CHAPTER-84**

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

8432 21 00 -- Disc harrows u 7.5% 
8432 29 -- _Other_ :

8432 29 10 --- Rotary hoes u 7.5% 
8432 29 90 --- Other u 7.5% 
              - _Seeders,_ _planters and transplanters:_

8432 31 00 -- No-till direct seeders, planters and transplanters u 7.5% 
8432 39 00 -- Other u 7.5% 
              - _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 :_

8432 80 10 --- Lawn or sports ground rollers u 7.5% 
8432 80 20 --- Rotary tiller u 7.5% 
8432 80 90 --- Other u 7.5% 
8432 90 - _Parts :_

8432 90 10 --- Parts of agricultural machinery falling within headings u 7.5% 
8432 10, 8432 21, 8432 29, 8432 30 and 8432 40

8432 90 90 --- Other u 7.5% 
**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:_

8433 11 10 --- Powered with 3 HP or more u 7.5% 
8433 11 90 --- Other u 10%

8433 19 -- _Other_ :

8433 19 10 --- Non-powered mowers, having width of 75 cm u 7.5% 
or more

8433 19 90 --- Other u 10% 
8433 20 00 - Other mowers, including cutter bars for tractor u 7.5% 
mounting

8433 30 00 - Other haymaking machinery u 7.5% 
8433 40 00 - Straw or fodder balers, including pick-up balers u 7.5% 
              - _Other_ _harvesting machinery;_ _threshing_ _machinery_ _:_

8433 51 00 -- Combine harvester-threshers u 7.5% 
8433 52 00 -- Other threshing machinery u 7.5% 
8433 53 00 -- Root or tuber harvesting machines u 7.5% 
8433 59 00 -- Other u 7.5% 
8433 60 - _Machines_ _for cleaning, sorting_ _or grading_

_eggs, fruit or other agricultural produce :_

8433 60 10 --- Machines for cleaning u 7.5% 
8433 60 20 --- Machines for sorting or grading u 7.5% 

-----

**SECTION-XVI** **CHAPTER-84**

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

8433 90 00 - Parts kg. 7.5% 
**8434** **MILKING** **MACHINES** **AND** **DAIRY** **MACHINERY**

8434 10 00 - Milking machines u 7.5% 
8434 20 00 - Dairy machinery u 7.5% 
8434 90 - _Parts :_

8434 90 10 --- Of milking machinery kg. 7.5% 
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**

8435 10 00 - Machinery u 7.5% 
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**


8436 10 00

8436 21 00



 
 
-

Machinery for preparing animal feeding stuffs
_Poultry- keeping_ _machinery;_ _poultry_

_incubators and brooders :_
Poultry incubators and brooders


u

u


7.5%

7.5%






8436 29 00 -- Other u 7.5% 
8436 80 - _Other_ _machinery:_

8436 80 10 --- Germination plant fitted with mechanical and u 7.5% 

u

kg.

kg.


8436 80 90

8436 91 00

8436 99 00


--
 
-
-

thermal equipment
Other

_Parts :_
Of poultry-keeping machinery or poultry

incubators and brooders
Other


7.5%

7.5%

7.5%







**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**

8437 10 00 - Machines for cleaning, sorting or grading seed,

grain or dried leguminous vegetables

8437 80 - _Other machinery :_


u 7.5% 

8437 80 10 --- Flour mill machinery u 7.5% 
8437 80 20 --- Rice mill machinery u 7.5% 
8437 80 90 --- Other u 7.5% 
8437 90 - _Parts :_


-----

**SECTION-XVI** **CHAPTER-84**

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

8437 90 10 --- Of flour mill machinery kg. 7.5% 
8437 90 20 --- Of rice mill machinery kg. 7.5% 
8437 90 90 --- Other kg. 7.5% 
**8438** **MA** **CHI** **NE RY,** **N OT** **S P EC IF IE D** **O R I NC LU DE D**

**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 OR**
**MICROBIAL FATS OR OILS**

8438 10 - _Bakery_ _machinery_ _and_ _machinery_ _for_ _the_

_manufacture of macaroni, spaghetti or similar_

_products :_

8438 10 10 --- Bakery machinery u 7.5% 

8438 10 20

8438 20 00


8438 10 20 --- Machinery for manufacture of macaroni or spaghetti u 7.5% 
or similar products

8438 20 00 - Machinery for the manufacture of confectionery, u 7.5% 
cocoa or chocolate

8438 30 - _Machinery for sugar manufacture :_

8438 30 10 --- Sugar cane crushers u 7.5% 
8438 30 90 --- Other u 7.5% 
8438 40 00 - Brewery machinery u 7.5% 
8438 50 00 - Machinery for the preparation of meat or poultry u 7.5% 
8438 60 00 - Machinery for the preparation of fruits, nuts or u 7.5% 
vegetables

8438 80 - _Other machinery :_

8438 80 10 --- Auxiliary equipment for extrusion cooking plant u 7.5% 

--
 

8438 80 20

8438 80 30


--
--

For production of soya milk or other soya
products (other than soya oil)
Diffusing machines (diffusers)


u

u


7.5%

7.5%






8438 80 40 --- Tea leaf rolling or cutting machine u 7.5% 
8438 80 90 --- Other u 7.5% 
8438 90 - _Parts :_

8438 90 10 --- Of sugar manufacturing machinery kg. 7.5% 
8438 90 90 --- Of other machinery kg. 7.5% 
**8439** **MA CHI NE R Y** **F OR** **M AKIN G** **P U L P** **O F** **F I BR OU S**

**CELLULOSIC MATERIAL OR FOR MAKING OR FINISHING**

**PAPER OR PAPERBOARD**

8439 10 00 - Machinery for making pulp of fibrous u 7.5% 
cellulosic material

8439 20 00 - Machinery for making paper or paperboard u 7.5% 
8439 30 - _Machinery_ _for_ _finishing_ _paper_ _or_ _paperboard:_

8439 30 10 --- Paper laminating machine u 7.5% 
8439 30 90 --- Other u 7.5% 

-----

**SECTION-XVI** **CHAPTER-84**

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


kg.

kg.


8439 91 00

8439 99 00



 
-
-

_Parts :_
Of machinery for making pulp of fibrous

cellulosic material
Other


7.5%

7.5%






**8440** **BOOK-BINDING** **MACHINERY,** **INCLUDING** **BOOK-**

**SEWING MACHINES**

8440 10 - _Machinery_ _:_

8440 10 10 --- Wire stitching machinery, single headed u 7.5% 
8440 10 90 --- Other u 7.5% 
8440 90 00 - Parts kg. 7.5% 
**8441** **OTHER** **MACHINERY** **FOR** **MAKING** **UP** **PAPER** **PULP,**

**PAPER** **OR** **PAPRBOARD,** **I N C L U D I N G CUTTING**

**MACHINES OF ALL KINDS**

8441 10 - _Cutting machines :_


8441 10 10

8441 10 90


--
--

Paper cutting machines, excluding machines with
devices such as automatic programme cutting or
three knife trimmers
Other


u

u


7.5%

7.5%






8441 20 00 - Machines for making bags, sacks or envelopes u 7.5% 

8441 30 00

8441 40 00

8441 80 00


8441 30 00 - Machines for making cartons, boxes, cases, u 7.5% 
tubes, drums or similar containers, other
than by moulding

8441 40 00 - Machines for moulding articles in paper pulp, u 7.5% 
paper or paperboard

8441 80 00 - Other machinery u 7.5% 
8441 90 00 - Parts kg. 7.5% 
**8442** **MACHINERY,** **APPARATUS AND** **EQUIPMENT** **(OTHER**

**THEN THE MACHINES OF HEADINGS 8456 TO 8465)**

**FOR** **PREPARING** **OR** **MAKING** **PLATES,** **PRINTING**
**C OMPONENTS ;** **PLATES,** **CYLINDERS** **AND**

**LITHOGRAPHIC STONES,** **PREPARED FOR PRINTING**

**PURPOSES** **(FOR EXAMPLE,** **PLANED,** **GRAINED OR**

**POLISHED)**

8442 30 - _machinery,_ _apparatus_ _and_ _equipment:_

8442 30 10 --- Brass rules u 7.5% 
8442 30 20 --- Chases u 7.5% 
8442 30 90 --- Other u 7.5% 
8442 40 00 - Parts of the foregoing machinery, apparatus or kg. 7.5% 
equipment



 
 
 

8442 50 - _Plates, cylinders and other printing components;_

_plates,_ _cylinders_ _and_ _lithographic_ _stones,_

_prepared for printing purposes (for example,_
_planed, grained or polished):_


-----

**SECTION-XVI** **CHAPTER-84**

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

8442 50 10 -- Plates and cylinders kg. 7.5% 

8442 50 20 -
--

kg. 7.5% 

8442 50 20 -- Lithographic plates kg. 7.5% 
--- _Plate, cylinder and lithographic_ _stones_

_prepared for printing purposes:_

8442 50 31 ---- Plate and cylinder for textile printing machine kg. 7.5% 8442 50 39 ---- Other kg. 7.5% 
8442 50 40 --- Highly polished copper sheets for making blocks kg. 7.5% 

8442 50 50

8442 50 90


--
--

Highly polished zinc sheets for making
process blocks
Other


7.5%

7.5%

7.5%

7.5%

7.5%

7.5%

7.5%

7.5%












**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,**

**W H ETHER O R NOT** **COMBINED;** **PARTS** **AND**

**ACCESSORIES** **THEREOF**


kg.

kg.

u

u

u

u

u

u



             - _Printing machinery used for printing by means_

_of plates, cylinders and other printing_
_components of heading 8442_ :

8443 11 00 -- Off set printing machinery, reel fed u 7.5% 
8443 12 00 -- Offset printing machinery, sheet- fed, office type u 7.5% 
(using sheets With one side not exceeding22 cm
and the other side not exceeding 36 cm in the
unfolded state)

8443 13 00 -- Other offset printing machinery u 7.5% 
8443 14 00 -- Letterpress printing machinery, reel fed, excluding u 7.5% 
flexography printing

8443 15 00 -- Letterpress printing machinery, other than reel fed, u 7.5% 
excluding flexographic printing

8443 16 00 -- Flexographic printing machinery u 7.5% 
8443 17 00 -- Gravure printing machinery u 7.5% 
8443 19 -- _Other:_

8443 19 10 --- Flat bed prianting presses u 7.5% 
8443 19 20 --- Platen printing presses u 7.5% 

8443 11 00

8443 12 00

8443 13 00

8443 14 00

8443 15 00

8443 16 00



 
-
-
-
-
-
-

8443 19 30

8443 19 41


----
---

Proof presses
Machinery for printing repetitive word or design
or colour:
On cotton textile


u

u


7.5%

7.5%






8443 19 49 ---- Other u 7.5% 

8443 19 90

8443 31 00


--
-
-

Other
_Other printers, copying machines and facsimile_
_machines, whether or not combined :_
Machines which perform two or more of the


u

u


7.5%

7.5%






-----

**SECTION-XVI** **CHAPTER-84**

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

functions of printing, copying or facsimile

transmission, capable of connecting to an automatic
data processing machine or to a network

8443 32 -- _Other, capable of connecting to an automatic data_

_processing machine or to a network:_

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 10% 8443 39 -- _Other:_

8443 39 10 --- Ink-jet printing machine u 7.5% 
8443 39 20 --- Electrostatic photocopying apparatus operated by u 7.5% 
reproducing the original image directly onto the

copy (direct process)

8443 39 30 --- Electrostatic photocopying apparatus operated by u 7.5% 
reproducing the original image via and interme
diate onto the copy (indirect process)

8443 39 40 --- Other photocopying apparatus incorporating an u 7.5% 
optical system

8443 39 50 --- Other photocopying apparatus of contact type

8443 39 60 --- Thermo-copying apparatus u 7.5% 
8443 39 70 --- Facsimile machine not capable of getting connected u 7.5% 
to automatic data processing machine

8443 39 90 --- Other u 7.5% 
-- _Parts and accessories_ :

8443 91 00 -- Parts and accessories of printing machinery used kg. 7.5% 
for printing by means of plates, cylinders and other

printing components of heading 8442

8443 99 -- _Other:_ u Free 
8443 99 10 --- Automatic documents feeders of copying machines u Free 
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 
--- _Parts and accessories of goods of sub-heading_ u Free              
_8443 31, 8443 32:_

8443 99 51 --- Ink cartridges, with print head assembly u 10% 
8443 99 52 ---- Ink cartridges, without print head assembly u 10% 
8443 99 53 --- Ink spray nozzle u 10% 
8443 99 59 ---- Other u Free 
8443 99 60 --- Parts and accessories of goods of sub-heading u 7.5% 
8443 39

8443 99 90 --- Other u 7.5% 

-----

**SECTION-XVI** **CHAPTER-84**

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

**8444** **MACHINES** **FOR** **EXTRUDING,** **DRAWING,** **TEXTURING** **OR**

**CUTTING MAN-MADE TEXTILE MATERIALS**

8444 00 - _Machines_ _for_ _extruding,_ _drawing,_ _texturing_

_or cutting man-made textile materials :_

8444 00 10 --- Machines for extruding man-made textile materials u 12.5% 
8444 00 90 --- Other u 7.5% 
**8445** **MA CHINES F OR** **P REPARING T EXTILE F IBRE S;**

**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**

              - _Machines for preparing textile fibres :_

8445 11 -- _Carding machines :_

8445 11 10 --- Cotton carding machines u 7.5% 
8445 11 90 --- Other u 7.5% 
8445 12 -- _Combing machines:_

8445 12 10 --- Cotton combing machines u 7.5% 
8445 12 90 --- Other u 7.5% 
8445 13 00 -- Drawing or roving machines u 7.5% 
8445 19 -- _Other_ :

8445 19 10 --- Cottonprocessingmachines (includingcottonginning u 7.5% 
machine)

8445 19 20 --- Jute fibre processing machines u 7.5% 
8445 19 30 --- Regenerated fibres and synthetic fibres processing u 7.5% 
machines

8445 19 40 --- Silk processing machines u 7.5% 
8445 19 50 --- Wool processing machines u 7.5% 
8445 19 60 --- Blowroom machines u 7.5% 
8445 19 90 --- Other u 7.5% 
8445 20 - _Textile spinning machines :_

--- _Cotton spinning machines :_

8445 20 11 ---- Drawing frames u 7.5% 
8445 20 12 ---- Intermediate frames u 7.5% 
8445 20 13 ---- Ring frames u 7.5% 
8445 20 14 ---- Roving frames u 7.5% 
8445 20 19 ---- Other u 7.5% 
8445 20 20 --- Jute fibres spinning machines u 7.5% 
8445 20 30 --- Regenerated fibres and synthetic fibres spinning u 7.5% 
machines

8445 20 40 --- Silk fibres spinning machines u 7.5% 
8445 20 50 --- Wool spinning machines u 7.5% 
8445 20 90 --- Other u 7.5% 

-----

**SECTION-XVI** **CHAPTER-84**

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

8445 30 - _Textile doubling or twisting machines :_

--- _Cotton fibre doubling or twisting machines :_

8445 30 11 ---- Doubling frames u 7.5% 
8445 30 19 ---- Other u 7.5% 
8445 30 20 --- Jute fibre doubling or twisting machines u 7.5% 
8445 30 30 --- Regenerated fibre and synthetic fibre yarn u 7.5% 
doubling or twisting machines

8445 30 40 --- Silk fibre doubling or twisting machines u 7.5% 
8445 30 50 --- Wool fibre doubling or twisting machines u 7.5% 
8445 30 90 --- Other fibre doubling or twisting machines u 7.5% 
8445 40 - _Textile winding (including weft-winding) or_

_reeling machines :_

8445 40 10 --- Cotton fibre winding (including weft-winding) u 7.5% 
or reeling machines, automatic or otherwise

8445 40 20 --- Jute fibre reeling (including weft-winding) u 7.5% 
machines

8445 40 30 --- Regenerated fibres yarn and synthetic fibres u 7.5% 
yarn reeling (including weft-winding) machines

8445 40 40 --- Silk fibre reeling (including weft-winding) u 7.5% 
machines

8445 40 50 --- Wool fibre reeling (including weft-winding) u 7.5% 
machines

8445 40 90 --- Other u 7.5% 
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 :_

8446 10 11 ---- Automatic, powerloom u 7.5% 
8446 10 12 ---- Plain, powerloom u 7.5% 
8446 10 19 ---- Other u 7.5% 
8446 10 90 --- Other u 7.5% 
              - _For weaving fabrics of a width not exceeding_

_30 cm, shuttle type:_

8446 21 -- _Power looms:_

8446 21 10 --- Cotton weaving machines, automatic u 7.5% 
8446 21 90 --- Other u 7.5% 
8446 29 -- _Other :_

8446 29 10 --- Cotton weaving machines u 7.5% 
8446 29 90 --- Other u 7.5% 
8446 30 - _For_ _weaving_ _fabrics_ _of_ _a_ _width_ _exceeding 30_

_cm, shuttleless type:_

--- _Cotton weaving machines :_

8446 30 11 ---- Automatic, powerloom u 7.5% 
8446 30 12 ---- Plain, powerloom u 7.5% 
8446 30 19 ---- Other u 7.5% 

-----

**SECTION-XVI** **CHAPTER-84**

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

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 :_
_With cylinder diameter not exceeding 165 mm:_


8447 11



 
-

_--- Wool knitting machines :_

8447 11 11 ---- Hand knitting machines u 7.5% 
8447 11 19 ---- Other u 7.5% 
8447 11 20 --- Cotton hosiery machines u 7.5% 
8447 11 90 --- Other u 7.5% 
8447 12 -- _With cylinder diameter exceeding 165 mm:_

--- _Wool knitting machines:_

8447 12 11 ---- Hand knitting machines u 7.5% 
8447 12 19 ---- Other u 7.5% 
8447 12 20 --- Cotton hosiery machines u 7.5% 
8447 12 90 --- Other u 7.5% 
8447 20 - _Flat_ _kniting machines;_ _stitch-bonding_ _machines:_

8447 20 10 --- Hand knitting machines for wool u 7.5% 
8447 20 20 --- Other knitting machines for wool u 7.5% 
8447 20 30 --- Cotton hosiery machines u 7.5% 
8447 20 90 --- Other u 7.5% 
8447 90 - _Other_ :

8447 90 10 --- Machines for making of tulle and lace u 7.5% 
8447 90 20 --- Machines for making embroidery u 7.5% 
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:_

8448 11 -- _Dobbies and jacquards; card reducing,_


8448 11 10


--

_copying, punching or assembling machines_
_for use therewith :_
Jacquards and harness liner cards for cotton textile
machinery


kg.


7.5%





-----

**SECTION-XVI** **CHAPTER-84**

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

8448 11 90 --- Other kg. 7.5% 
8448 19 00 -- Other kg. 7.5% 
8448 20 00 - Parts and accessories of machines of heading kg. 7.5% 
8444 or of their auxiliary machinery

             - _Parts and accessories of machines of heading_

_8445 or of their auxiliary machinery_ _:_

8448 31 00 -- Card clothing kg. 7.5% 
8448 32 -- _Of machines for preparing textile fibres, other_

_than card_ _clothing:_

8448 32 10 --- For cotton processing machines kg. 7.5% 
8448 32 20 --- For jute processing machines kg. 7.5% 
8448 32 30 --- For silk and manmade (regenerated and kg. 7.5% 
synthetic fibres processing machines)

8448 32 40 --- For wool processing machines kg. 7.5% 
8448 32 90 --- Other kg. 7.5% 
8448 33 -- _Spindles, spindle flyers, spinning rings and ring_

_travellers :_

8448 33 10 --- For cotton spinning machines kg. 7.5% 
8448 33 20 --- For jute spinning machines kg. 7.5% 
8448 33 30 --- For silk and man-made (regenerated and kg. 7.5% 
synthetic) fibre spinning machines

8448 33 40 --- For wool spinning machines kg. 7.5% 
8448 33 90 --- For other textile fibre spinning machines kg. 7.5% 
8448 39 -- _Other_ :

8448 39 10 --- Combs for cotton textile machinery kg. 7.5% 
8448 39 20 --- Gills for gill boxes kg. 7.5% 
8448 39 90 --- Other kg. 7.5% 
              - _Parts_ _and_ _accessories_ _of_ _weaving_ _machines_

_(looms) or of their auxiliary machinery :_

8448 42 -- _Reeds for looms, healds and heald-frames:_

8448 42 10 --- Healds (excluding wire healds) and reeds for cotton kg. 7.5% 
machinery

8448 42 20 --- Healds, wire kg. 7.5% 
8448 42 90 --- Other kg. 7.5% 
8448 49 -- _Other_ :

8448 49 10 --- Parts of cotton weaving machinery kg. 7.5% 
8448 49 20 --- Parts of jute weaving machinery kg. 7.5% 
8448 49 30 --- Parts of silk and man-made fibres weaving kg. 7.5% 
machinery

8448 49 40 --- Parts of wool weaving machinery kg. 7.5% 
8448 49 50 --- Parts of other textile weaving machinery kg. 7.5% 
8448 49 90 --- Other kg. 7.5% 
             - _Parts and accessories of machines of heading_

_8447 or of their auxiliary machinery :_


-----

**SECTION-XVI** **CHAPTER-84**

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

8448 51 -- _Sinkers, needles and other articles used in_

_forming stitches :_

8448 51 10 --- Of cotton hosiery machine kg. 7.5% 
8448 51 20 --- Of wool knitting machines kg. 7.5% 
8448 51 30 --- Of machines for tulle, lace kg. 7.5% 
8448 51 90 --- Other kg. 7.5% 
8448 59 00 -- Other kg. 7.5% 
**8449** **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**

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 :_

8449 00 10 --- Machinery for manufacture or finishing of felt kg. 7.5% 
in piece or inshapes (including felt hat-making


8449 00 90


--

machines and hat making blocks)
Other


7.5%

20%






**8450** **HOUSEHOLD** **OR** **LAUNDRY-TYPE** **WASHING** **MACHINES,**

**INCLUDING MACHINES WHICH BOTH WASH AND DRY**


kg.

u


_Machines, each of a dry linen capacity not_
_exceeding 10 kg:_
Fully-automatic machines


8450 11 00



 
-

8450 12 00 -- Other machines, with built-in centrifugal drier u 20% 
8450 19 00 -- Other u 20% 
8450 20 00 - Machines, each of a dry linen capacity exceeding u 7.5% 
10 kg

8450 90 - _Parts:_

8450 90 10 --- Parts of household type machines kg. 10% 
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 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**


-----

**SECTION-XVI** **CHAPTER-84**

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

8451 10 - _Dry-cleaning_ _machines_ _:_

8451 10 10 --- Dry cleaning machines for cotton textile u 7.5% 
8451 10 90 --- Other u 7.5% 
              - _Drying_ _machines:_

8451 21 00 -- Each of a dry linen capacity not exceeding 10 kg u 10% 
8451 29 00 -- Other u 7.5% 
8451 30 - _Ironing_ _machines_ _and_ _presses_ _(including_

_fusing_ _presses):_

8451 30 10 --- Hand ironing press u 10% 
8451 30 90 --- Other u 7.5% 
8451 40 - _Washing,_ _bleaching_ _or_ _dyeing_ _machines:_

--- _Bleaching machine :_

8451 40 11 ---- For cotton textile u 7.5% 
8451 40 19 ---- Other u 7.5% 
--- _Dyeing_ _machines:_

8451 40 21 ---- For cotton textile u 7.5% 
8451 40 29 ---- For other textile u 7.5% 
--- _Other_ :

8451 40 91 ---- For washing and cleaning for woollen textile u 7.5% 
8451 40 99 ---- Other u 7.5% 
8451 50 00 - Machinesforreeling, unreeling,folding, cuttingor u 7.5% 
pinkingtextile fabrics

8451 80 - _Other machinery :_

--- _Sizing_ _and_ _dressing_ _machines:_

8451 80 11 ---- For cotton textile u 7.5% 
8451 80 19 ---- Other u 7.5% 
--- _Finishing machines :_

8451 80 21 ---- For coating or impregnating yarn or fabrics u 7.5% 
8451 80 22 ---- Other finishing processes for cotton textile u 7.5% 
8451 80 29 ---- Other u 7.5% 
8451 80 90 --- Other u 7.5% 
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:_

8452 10 11 ---- With electronic controls or electric motors u 10% 
8452 10 12 ---- Hand operated u 10% 
8452 10 19 ---- Other u 10% 
--- _Without stand or table (heads):_

8452 10 21 ---- With electronic controls or electric motors u 10% 
8452 10 22 ---- Hand operated u 10% 
8452 10 29 ---- Other u 10% 

-----

**SECTION-XVI** **CHAPTER-84**

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


u

u


_Other sewing machines:_
_Automatic units :_

Industrial sewing machines having a motor of
12.50 watts capacity and above and having a
speed of 1,500 stitches per minute or more
Other with electronic controls or electric motors


8452 21

8452 21 10

8452 21 20



  
-
--
--

7.5%

7.5%






8452 21 90 --- Other u 7.5% 
8452 29 00 -- Other u 7.5% 
8452 30 - _Sewing machine needles :_

8452 30 10 --- For household type sewing machines kg. 10% 
8452 30 90 --- Other kg. 7.5% 
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 sewing
machines
Other parts of sewing machines:


kg 7.5% 

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**

8453 10 00 - Machinery for preparing, tanning or working u 7.5% 
hides, skins or leather

8453 20 00 - Machinery for making or repairing footwear u 7.5% 
8453 80 00 - Other machinery u 7.5% 
8453 90 - _Parts :_

8453 90 10 --- Of boot and shoe manufacturing machinery kg. 7.5% 
8453 90 90 --- Other kg. 7.5% 
**8454** **CONVERTERS,** **LADLES,** **INGOT MOULDS AND CASTING**

**MACHINES,** **OF** **A KIND USED IN METALLURGY OR IN**

**METAL** **FOUNDRIES**

8454 10 00 - Converters u 7.5% 
8454 20 - _Ingot moulds and ladles :_

8454 20 10 --- Ladles u 7.5% 
8454 20 20 --- Ingot moulds u 7.5% 
8454 30 - _Casting machines:_

8454 30 10 --- Die-casting machines u 7.5% 
8454 30 20 --- Continuous casting machines u 7.5% 

-----

**SECTION-XV I** **CHAP TER-84**

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

8454 30 90 --- Other u 7.5% 
8454 90 00 - Parts kg. 7.5% 
**8455** **METAL-ROLLING** **MILLS** **AND** **ROLLS** **THEREFOR**


8455 10 00

8455 21



 
 
-

Tube mills
_Other rolling mills:_
_Hot or combination hot and cold:_


u 7.5% 

8455 21 10 --- Hot u 7.5% 
8455 21 20 --- Combination hot and cold u 7.5% 
8455 22 00 -- Cold u 7.5% 
8455 30 00 - Rolls for rolling mills u 7.5% 
8455 90 00 - Other parts kg. 7.5% 
**8456** **MACHINE-TOOLS FOR WORKING ANY MATERIAL BY**

**REMOVAL OF MATERIAL, BY LASER OR OTHER LIGHT**

**O R P HO TO N BE A M,** **U LT R A- S O NIC,** **E L E CT R O -**

**DISCHARGE, ELECTRO-CHEMICAL, ELECTRON BEAM,**

**IONIC-BEAM OR PLASMA ARC PROCESSES;** **WATER- JET**

**CUTTING MACHINES**


u


8456 11 00



 
-

_Operated by laser or other light or photon beam_
_processes:_
Operated by laser


7.5%





8456 12 00 -- Operated by other light or photon beam u 7.5% 

u


8456 20 00





processes
Operated by ultrasonic processes


7.5%





8456 30 00 - Operated by electro-discharge processes u 7.5% 
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 patterns on semi-conductor u Free 

u


8456 90 20


-

materials
Electro-chemical machines


7.5%





8456 90 90 --- Other u 7.5% 
**8457** **MA CHI** **NI N G** **CE NT R E S,** **U NI T** **CO NS T R UCT I ON**

**MACHINES** **(SINGLE** **STATION)** **AND** **MULTI-STATION**

**TRANSFER MACHINES FOR WORKING METAL**

8457 10 - _Machining_ _centres:_

8457 10 10 --- Horizontal u 7.5% 
8457 10 20 --- Vertical u 7.5% 
8457 20 - _Unit_ _construction_ _machines_ _(single_ _station):_

8457 20 10 --- Unit head boring u 7.5% 
8457 20 20 --- Unit head drilling u 7.5% 
8457 20 90 --- Other u 7.5% 
8457 30 - _Multi-station transfer machines:_

8457 30 10 --- Rotary type u 7.5% 

-----

**SECTION-XVI** **CHAPTER-84**

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

8457 30 20 --- In-line type u 7.5% 
8457 30 90 --- Other u 7.5% 
**8458** **LATHES** **(INCLUDING** **T URNING** **C** **ENTR ES)** **F OR**

**REMOVING METAL**

              - _Horizontal lathes :_

8458 11 00 -- Numerically controlled u 7.5% 
8458 19 -- _Other_ :

--- _Automatic,_ _single_ _spindle:_

8458 19 11 ---- Horizontal bar, swiss type u 7.5% 
8458 19 12 ---- Base sliding head type u 7.5% 
8458 19 13 ---- Horizontal chucking u 7.5% 
8458 19 19 ---- Other u 7.5% 
8458 19 90 --- Other u 7.5% 
              - _Other lathes :_

8458 91 00 -- Numerically controlled u 7.5% 
8458 99 -- _Other_ :

8458 99 10 --- Automatic, multi-spindle bar u 7.5% 
8458 99 20 --- Automatic, multi-spindle chucking u 7.5% 
--- _Capstans,_ _turrets,_ _capstan_ _and_ _turret_

_combination,_ _coping,_ _multi_ _tool_ _and_

_production lathes :_

8458 99 31 ---- Capstans lathes u 7.5% 
8458 99 32 ---- Turrets lathes u 7.5% 
8458 99 33 ---- Capstan and turret combination lathes u 7.5% 
8458 99 34 ---- Copying lathes u 7.5% 
8458 99 35 ---- Multi-tool and production lathes u 7.5% 
--- _Crankshaft, relieving, wheel and axle lathes :_

8458 99 41 ---- Crankshaft lathes u 7.5% 
8458 99 42 ---- Relieving lathes u 7.5% 
8458 99 43 ---- Wheel and axle lathes u 7.5% 
--- _Centre lathes:_

8458 99 51 ---- Tool-room type u 7.5% 
8458 99 59 ---- Other u 7.5% 
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** **CENTRES)** **OF**

**HEADING** **8458**

8459 10 00 - Way-type unit head machines u 7.5% 
              - _Other drilling machines :_

8459 21 00 -- Numerically controlled u 7.5% 
8459 29 -- _Other_ :

8459 29 10 --- Bench and pillar u 7.5% 

-----

**SECTION-XVI** **CHAPTER-84**

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

8459 29 20 --- Pillar or columns, multi-spindle u 7.5% 
8459 29 30 --- Radial u 7.5% 
8459 29 40 --- Deep hole u 7.5% 
8459 29 50 --- Multi head drilling machines u 7.5% 
8459 29 90 --- Other u 7.5% 
              - _Other_ _boring-milling_ _machines:_

8459 31 00 -- Numerically controlled u 7.5% 
8459 39 -- _Other_ :

8459 39 10 --- Vertical turning or boring u 7.5% 
8459 39 90 --- Other u 7.5% 
              - _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% 
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:_

8459 51 10 --- Horizontal u 7.5% 
8459 51 20 --- Vertical u 7.5% 
8459 51 30 --- Universal u 7.5% 
8459 51 90 --- Other u 7.5% 
8459 59 -- _Other_ :

8459 59 10 --- Horizontal u 7.5% 
8459 59 20 --- Vertical u 7.5% 
8459 59 30 --- Universal u 7.5% 
8459 59 40 --- Ram type u 7.5% 
8459 59 50 --- Die-sinking or pantograph u 7.5% 
8459 59 90 --- Other u 7.5% 
              - _Other milling machines:_

8459 61 -- _Numerically controlled:_

8459 61 10 --- Piano milling u 7.5% 
8459 61 90 --- Other u 7.5% 
8459 69 -- _Other_ :

8459 69 10 --- Bed type, horizontal u 7.5% 
8459 69 20 --- Bed type, vertical u 7.5% 
8459 69 30 --- Piano milling, single column u 7.5% 
8459 69 40 --- Piano milling, double column u 7.5% 
8459 69 90 --- Other u 7.5% 
8459 70 - _Other threading or tapping machines :_

8459 70 10 --- Threading machines u 7.5% 

-----

**SECTION-XVI** **CHAPTER-84**

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

8459 70 20 --- Tapping machines u 7.5% 
**8460** **MACHINE-TOOLS** **FOR** **DEBURRING,** **SHARPENING,**

**G RIN DI NG,** **HO N ING,** **LA P P IN G,** **P OL IS H IN G O R**

**OTHERWISE FINISHING** **METAL,** **OR** **CERMETS BY**

**M EA NS OF GR IND IN G S TON ES** **,** **A BRA SI VES O R**

**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

8460 22 00


-
 
-

Other
_Other_ _grinding_ _machines:_
Centreless grinding machines, numerically controlled


u

u


7.5%

7.5%






8460 23 00 -- Other cylindrical grinding machines, numerically u 7.5% 

u


8460 24 00


-

controlled
Other, numerically controlled


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

8460 31 00


--
 
-

Other
_Sharpening_ _(tool_ _or_ _cutter_ _grinding) machines_ _:_
Numerically controlled


u

u


7.5%

7.5%






8460 39 -- _Other_ :

8460 39 10 --- Grinder, tool or cutter u 7.5% 
8460 39 90 --- Other u 7.5% 

8460 40

8460 40 11



  
--
---

_Honing or lapping machines :_
_Honing machines :_
Vertical, single spindle


u


7.5%





8460 40 12 ---- Vertical, multi-spindle u 7.5% 
8460 40 13 ---- Horizontal u 7.5% 
8460 40 19 ---- Other u 7.5% 
8460 40 20 --- Lapping machines u 7.5% 
8460 90 - _Other_ :

8460 90 10 --- Polishing and buffing machines u 7.5% 
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**


-----

**SECTION-XVI** **CHAPTER-84**

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

8461 20 - _Shaping or slotting machines :_

--- _Shaping machines_ _:_

8461 20 11 ---- Die and punch shaping machines u 7.5% 
8461 20 19 ---- Other u 7.5% 
8461 20 20 --- Slotting machines u 7.5% 
8461 30 - _Broaching machines :_

8461 30 10 --- Vertical u 7.5% 
8461 30 20 --- Horizontal u 7.5% 
8461 30 90 --- Other u 7.5% 
8461 40 - _Gear cutting, gear grinding or gear finishing_

_machines :_

--- _Gear cutting machines :_

8461 40 11 ---- Bevel gear cutting u 7.5% 
8461 40 12 ---- Gear cutting spiral bevel and /or hypoid u 7.5% 
8461 40 13 ---- Gear slotter or planar formed cutter type u 7.5% 
8461 40 14 ---- Gear milling formed disc cutter type u 7.5% 
8461 40 19 ---- Other u 7.5% 
--- _Gear grinding or gear finishing machines :_

8461 40 21 ---- Single or double wheel disc type gear grinder u 7.5% 
8461 40 22 ---- Formed wheel gear grinder u 7.5% 
8461 40 23 ---- Gear shaver u 7.5% 
8461 40 24 ---- Gear tooth, rounding, chamfering or burring u 7.5% 
8461 40 25 ---- Gear shaper, spur and helical u 7.5% 
8461 40 26 ---- Gear hobber, spur and helical u 7.5% 
8461 40 29 ---- Other u 7.5% 
8461 50 - _Sawing or cutting-off machines :_

--- _Sawing machines :_

8461 50 11 ---- Band saw, horizontal u 7.5% 
8461 50 12 ---- Band saw, vertical u 7.5% 
8461 50 13 ---- Circular saw, cold u 7.5% 
8461 50 14 ---- Circular saw, hot u 7.5% 
8461 50 15 ---- Hack saw u 7.5% 
8461 50 19 ---- Other u 7.5% 
--- _Cutting-off_ _machines_ _:_

8461 50 21 ---- Abrasive wheel cutting-off machines u 7.5% 
8461 50 29 ---- Other u 7.5% 
8461 90 00 - Other u 7.5% 
**8462** **MACHINE-TOOLS (INCLUDING PRESSES) FOR WORKING**
**METAL BY FORGING, HAMMERING OR DIE FORGING**
**(EXCLUDING** **ROLLING** **MILLS);** **MACHINE-TOOLS**

**(INCLUDING PRESSES, SLITTING LINES AND CUT-TO**
**LENGTH LINES) FOR WORKING METAL BY BENDING,**
**FOLDING,** **STRAIGHTENING,** **FLATTENING,** **SHEARING,**

**PUNCHING, NOTCHING OR NIBBLING (EXCLUDING DRAW-**
**BENCHES); PRESSES FOR WORKING METAL OR METAL**
**CARBIDES, NOT SPECIFIED ABOVE**


-----

**SECTION-XVI** **CHAPTER-84**

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

            - _Hot forming machines for forging, die forging_

(including presses) and hot hammers:

8462 11 00 -- Closed die forging machines u 7.5% 
8462 19 00 -- Other u 7.5% 
              - _Bending,_ _folding,_ _straightening_ _or_ _flattening_

_machines (including press brakes) for flat products:_

8462 22 00 -- Profile forming machines u 7.5% 
8462 23 00 -- Numerically controlled press brakes u 7.5% 
8462 24 00 -- Numerically controlled panel benders u 7.5% 
8462 25 00 -- Numerically controlled roll forming machines u 7.5% 
8462 26 00 -- Other numerically controlled bending, folding, u 7.5% 
straightening or flattening machines

8462 29 00 -- Other u 7.5% 
              - _Slitting lines, cut-to-length lines and other shearing_

_machines (excluding presses) for flat products, other_
_than combined punching and shearing machines:_

8462 32 00 -- Slitting lines and cut-to-length lines u 7.5% 
8462 33 00 -- Numerically controlled shearing machines u 7.5% 
8462 39 00 -- _Other_ u 7.5% 
              - _Punching, notching or nibbling machines (excluding_

_presses)_ _for flat products including combined_
_punching and shearing machines:_

8462 42 00 -- Numerically controlled u 7.5% 
8462 49 00 -- Other u 7.5% 
              - _Machines for working tube, pipe, hollow section and_

_bar (excluding presses):_

8462 51 00 -- Numerically controlled u 7.5% 
8462 59 00 -- Other u 7.5% 
              - _Cold metal working presses:_

8462 61 00 -- Hydraulic presses u 7.5% 
8462 62 00 -- Mechanical presses u 7.5% 
8462 63 00 -- Servo-presses u 7.5% 
8462 69 00 -- Other u 7.5% 
8462 90 00 - 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_


u


8463 10 10


--

_or the like:_
Wire and metal ribbon drawing machines


7.5%





8463 10 20 --- Other wire making machines u 7.5% 
8463 10 30 --- Tube drawing machine u 7.5% 
8463 10 90 --- Other u 7.5% 
8463 20 00 - Thread rolling machines u 7.5% 
8463 30 - _Machines for working wire:_

8463 30 10 --- Wire grill or Knitting machine u 7.5% 
8463 30 20 --- Spring coiling u 7.5% 
8463 30 30 --- Chain making u 7.5% 
8463 30 40 --- Nail-making machine u 7.5% 
8463 90 - _Other:_

8463 90 10 --- Riveting machines (excluding portable hand u 7.5% 
d hi )


-----

8463 90 30 --- Seaming machine for example for cans u 7.5% 
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:_

8464 10 10 --- Granite cutting machines or equipment u 7.5% 
8464 10 90 --- Other u 7.5% 
8464 20 00 - Grinding or polishing machines u 7.5% 
8464 90 00 - Other u 7.5% 
**8465** **MACH INE-TOOLS** **(INCL UDING** **M ACHINES** **F OR**

**NAILING,** **STAPLING,** **GLUEING** **OR** **OTHERWISE**

**ASSEMBLING)** **FOR WORKING WOOD,** **CORK,** **BONE,**

**HARD** **RUBBER,** **HARD** **PLASTICS** **OR** **SIMILAR**

**HARD MATERIALS**

8465 10 00 - Machines which can carry out different types of u 7.5% 
machining operations without tool change
between such operations

8465 20 00 - Machining centres u 7.5% 
             - _Other :_

8465 91 00 -- Sawing machines u 7.5% 
8465 92 00 -- Planing, milling or moulding (by cutting) machines u 7.5% 
8465 93 00 -- Grinding, sanding or polishing machines u 7.5% 
8465 94 00 -- Bending or assembling machines u 7.5% 
8465 95 00 -- Drilling or morticing machines u 7.5% 
8465 96 00 -- Splitting, slicing or paring machines u 7.5% 
8465 99 -- _Other_ :

8465 99 10 --- Lathes u 7.5% 
8465 99 90 --- Other u 7.5% 
**8466** **PARTS AND ACCESSORIES SUITABLE FOR USE SOLELY OR**

**PRINCIPALLY WITH THE MACHINES OF HEADINGS8456**
**TO 8465 INCLUDING WORK OR TOOL HOLDERS, SELF-**

**OPENING DIEHEADS,** **DIVIDING HEADS AND OTHER SPECIAL**

**ATTACHM** **ENTS** **FOR** **THE** **MACHINES;** **TOOL** **HOLDERS** **FOR**

**ANY TYPE OF TOOL, FOR WORKING IN THE HAND**

8466 10 - _Tool holders_ _and self-opening dieheads:_

8466 10 10 --- Tool holders u 7.5% 
8466 10 20 --- Self-opening dieheads u 7.5% 
8466 20 00 - Work holders u 7.5% 

8466 30

8466 30 10



 
--

_Dividing heads and other special attachments_
_for machines :_
Chucks


u


7.5%





8466 30 20 --- Jigs and fixtures u 7.5% 
8466 30 90 --- Other u 7.5% 
             - _Other_ :

8466 91 00 -- For machines of heading 8464 u 7.5% 
8466 92 00 -- For machines of heading 8465 u 7.5% 
8466 93 -- _For machines of headings 8456 to 8461:_

8466 93 10 --- Parts and accessories of machine tools, for u 7.5% 

-----

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**

            - _Pneumatic :_

8467 11 -- _Rotary type (including combined rotary percussion) :_

8467 11 10 --- Drills u 7.5% 
8467 11 20 --- Hammers u 7.5% 
8467 11 90 --- Other u 7.5% 

8467 19 00

8467 21 00


-
 
-

Other
_With_ _self-contained_ _electric_ _motor:_
Drills of all kinds


u

u


7.5%

7.5%






8467 22 00 -- Saws u 7.5% 

8467 29 00

8467 81 00


-
 
-

Other
_Other tools :_
Chain saws


7.5%

7.5%

7.5%

7.5%

7.5%

7.5%










8467 89 -- _Other_ :


8467 89 10

8467 89 20

8467 89 90

8467 91 00


--
--
--
  
-

Compressed air grease guns, lubricators and
similar appliances
Vibrators

Other
_Parts :_
Of chain saws


u

u

u

u

u

kg.


8467 92 00 -- Of pneumatic tools kg. 7.5% 
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 8512.5;**

**GAS-** **OPERATED SURFACE TEMPERING MACHINES AND**

**APPLIANCES**

8468 10 00 - Hand-held blow pipes u 7.5% 
8468 20 - _Other_ _gas-operated_ _machinery_ _and_ _apparatus:_

8468 20 10 --- Welding or cutting machines u 7.5% 
8468 20 90 --- Other u 7.5% 
8468 80 00 - Other machinery and apparatus u 7.5% 
8468 90 00 - Parts kg. 7.5% 
**8470** **CALCULATING MACHINES AND POCKET-SIZE DATA**

**R EC OR DI NG, R EP RO DUC I NG** **A ND** **D IS P L AYI NG**

**M A CHI N ES W IT H** **C AL CUL AT IN G** **F U NC T ION S ;**

**A CCO** **UNT** **I** **NG** **M** **AC HI** **NE S,** **P** **O STA** **GE - F** **RA NK IN G**

**MACHINES,** **TICKET-ISSUING MACHINES AND SIMILAR**


-----

**SECTION-XVI** **CHAPTER-84**

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

**MACHINES,** **INCORPORATING A CALCULATING DEVICE;**

**CASH REGISTERS**

8470 10 00 - Electronic calculators capable of operation without u Free 
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 
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**

**T H ERE O F ;** **M AG NE T I C O R O P T ICA L R EA DE RS,**

**MACHINES FOR TRANSCRIBING DATA ON TO DATA MEDIA**

**IN CODED FORM AND MACHINES FOR PROCESSING SUCH**

**DATA,** **NOT ELSEWHERE SPECIFIED OR INCLUDED**

8471 30 - _Portable 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 automatic data processing machines :_

8471 41 -- _Comprising_ _in the same_ _housing_ _at least a_

_central_ _processingunit_ _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 -- Presented in the form of systems u Free 
8471 50 00 - Processing units other than those of sub-headings u Free 
8471 41or 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 output units u Free 
--- _Printer:_

8471 60 24 ---- Graphic printer u Free 

-----

**SECTION-XVI** **CHAPTER-84**

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

8471 60 25 ---- Plotter u Free 
8471 60 29 ---- Other u Free 
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 machines u Free 
8471 90 00 - Other u Free 
**8472** **OTH ER** **OFFICE MACHINES** **( FOR EXAMPLE, HECTOGRAPH**
**OR STENCIL DUPLICATING MACHINES, ADDRESSING**
**MACHINES, AUTOMATIC BANKNOTE DISPENSERS,** **COIN**
**SORTING MACHINES, COIN COUNTING OR WRAPPING**
**MACHINES,** **PENCIL** **SHARPENING** **MACHINES,**

**PERFORATING OR STAPLING MACHINES)**

8472 10 00 - Duplicating machines u 7.5% 
8472 30 00 - Machines for sorting or folding mail or for u 7.5% 
inserting mail in envelopes or bands, machines for

opening, closing or sealing mail and machines for

affixing or cancelling postage stamps

8472 90 - _Other_ :

8472 90 10 --- Stapling machines (staplers) u 10% 
8472 90 20 --- Digital duplicator u 7.5% 
8472 90 30 --- Automatic bank note dispensers u 7.5% 
8472 90 40 --- Coin sorting machines, coin-counting or wrapping u 7.5% 
machines

--- _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-electric u 10% 
8472 90 99 ---- Other u 7.5% 
**8473** **PARTS** **AND** **ACCESSORIES** **(OTHER** **THAN** **COVERS,**

**CARRYING CASES AND THE LIKE)** **SUITABLE FOR USE**

**SOLELY** **O R P RINCIPAL LY WI TH MAC HINES OF**

**HEADINGS** **8470** **TO** **8472**


-----

**SECTION-XVI** **CHAPTER-84**

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


_Parts and accessories of the machines_
_of heading 8470:_
Of the electronic calculating machines of

sub-heading 8470 10, 8470 21 or 8471 29
Other

_Parts and accessories of the machines_
_of heading 8471:_
Microprocessors


kg.

kg.

u


8473 21 00

8473 29 00

8473 30

8473 30 10



  
-
-
  
--

Free

Free

Free







8473 30 20 --- Motherboards u Free 
8473 30 30 --- Other mounted printed circuit boards u Free 

8473 30 40 --- Head stack u Free 
--- _Other :_

8473 30 91 ---- Network access controllers u Free 
8473 30 92 ---- Graphic and intelligence based script technology u Free 
(GIST) cards for multilingual computers

8473 30 99 ---- Other u Free 
8473 40 - _Parts and accessories of the machines_

_of heading 8472:_

8473 40 10 --- Parts of duplicating, hectograph or stencil u 7.5% 
machines

8473 40 90 --- Other u 7.5% 
8473 50 00 - Parts and accessories equally suitable for use with u Free 
machines of two or more of the headings 8470 to
8472

**8474** **MACHINERY FOR SORTING, SCREENING, SEPARATING,**

**WASHING, CRUSHING, GRINDING, MIXING OR KNEADING**

**E AR T H,** **S T O NE,** **O RE S** **O R O T HE R** **M IN ER A L**

**SUBSTANCES, IN SOLID (INCLUDING POWDER OR PASTE)**

**FORM; MACHINERY FOR AGGLOMERATING,** **SHAPING**

**OR MOULDING SOLID MINERAL FUELS, CERAMIC**

**PA S TE, U NH ARD E NE D C EM E N T S, P L A ST ERI NG**

**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 :_

8474 10 10 --- For coal u 7.5% 
8474 10 90 --- Other u 7.5% 
8474 20 - _Crushing or grinding machines:_


8473 30 40

8473 30 91

8473 30 92

8473 30 99

8473 40

8473 40 10

8473 40 90


----
---
---
---
  
--
--

8474 20 10 --- For stone and mineral u 7.5% 
8474 20 20 --- For coal u 7.5% 
8474 20 90 --- Other u 7.5% 

-----

**SECTION-XVI** **CHAPTER-84**

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

              - _Mixing_ _or_ _kneading_ _machines:_

8474 31 -- _Concrete or mortar mixers :_

8474 31 10 --- Concrete mixers u 7.5% 
8474 31 20 --- Mortar mixers u 7.5% 
8474 32 00 -- Machines for mixing mineral substances with u 7.5% 
bitumen

8474 39 00 -- Other u 7.5% 
8474 80 - _Other_ _machinery:_

8474 80 10 --- Brick and tile making machinery u 7.5% 
8474 80 20 --- Ceramic and clay making machinery u 7.5% 
8474 80 30 --- Machinery for forming foundry moulds of sand u 7.5% 
8474 80 90 --- Other u 7.5% 
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** **ORGLASSWARE**

8475 10 00 - Machines for assembling electric or electronic lamps, u 7.5% 
tubes or valves or flash-bulbs, in glass envelopes

              - _Machines_ _for_ _manufacturing_ _or_ _hot_ _working_

_glass or glassware:_

8475 21 00 -- Machines for making optical fibres and preforms u 7.5% 
thereof

8475 29 00 -- Other u 7.5% 
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:_

8476 21 10 --- Incorporating refrigerating devices u 7.5% 
8476 21 20 --- Incorporating heating devices u 7.5% 
8476 29 00 -- Other u 7.5% 
             - _Other machines_ _:_

8476 81 -- _Incorporating_ _heating or_ _refrigerating_ _devices:_

8476 81 10 --- Incorporating refrigerating devices u 7.5% 
8476 81 20 --- Incorporating heating devices u 7.5% 
8476 89 -- _Other_ :

8476 89 10 --- Money changing machines u 7.5% 
8476 89 20 --- Postage stamps vending machines u 7.5% 
8476 89 30 --- Cigarette vending machines u 7.5% 
8476 89 90 --- Other u 7.5% 

-----

**SECTION-XVI** **CHAPTER-84**

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

8476 90 - _Parts :_

8476 90 10 --- Of machines of Sub-heading 8476 21 kg. 7.5% 
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**

8477 10 00 - Injection-moulding machines u 7.5% 
8477 20 00 - Extruders u 7.5% 
8477 30 00 - Blow moulding machines u 7.5% 
8477 40 00 - Vacuummouldingmachinesand other thermoforming u 7.5% 
machines

            - _Other machinery for moulding or otherwise forming:_

8477 51 00 -- For moulding or retreading pneumatic tyres or for u 7.5% 
moulding or otherwise forming inner tubes

8477 59 00 -- Other u 7.5% 
8477 80 - _Other machinery :_

8477 80 10 --- Machinery for making rubber goods u 7.5% 
8477 80 90 --- Other u 7.5% 
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_ _:_

8478 10 10 --- Cigar making machinery u 7.5% 
8478 10 20 --- Cigarette making machinery u 7.5% 
8478 10 90 --- Other u 7.5% 
8478 90 00 - Parts kg. 7.5% 
**8479** **MACHINES** **AND** **MECHANICAL** **APPLIANCES** **HAVING**

**INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED**

**ELSEWHERE** **IN** **THIS** **CHAPTER**

8479 10 00 - Machineryforpublicworks, building or the like u 7.5% 
8479 20 - _Machinery for the extraction or preparation of_

_animal or fixed vegetable or microbial fats or oils:_

8479 20 10 --- Oil-seed crushing or grinding machinery including u 7.5% 
purifying tanks

8479 20 90 --- Other u 7.5% 
8479 30 00 - Presses for the manufacture of particle board or u 7.5% 
fibre building board of wood or other ligneous
materials and other machinery for treating wood or
cork

8479 40 00 - Rope or cable-making machines u 7.5% 

-----

**SECTION-XVI** **CHAPTER-84**

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

8479 50 00 - Industrial robots, not elsewhere specified or u 7.5% 
included

8479 60 00 - Evaporative air coolers u 7.5% 
              - _Passanger_ _boarding_ _bridges_ _:_

8479 71 00 -- Of a kind used in airports u 7.5% 
8479 79 00 -- Other u 7.5% 
              - _Other_ _machines_ _and_ _mechanical_ _appliances:_

8479 81 00 -- For treating metal, including electric wire u 7.5% 
coil-winders


8479 82 00 -- Mixing, kneading, crushing, grinding, screening, u 7.5% 
sifting, homogenising, emulsifying or stirring
machines

8479 83 00 -- Cold isostatic presses u 7.5% 
8479 89 -- _Other_ :

8479 89 10 --- Soap cutting or moulding machinery u 7.5% 
8479 89 20 --- Air humidifiers or dehumidifiers (other than those u 7.5% 
falling under heading 8412.5 or 8424)

8479 89 30 --- Mechanical shifting machines u 7.5% 
8479 89 40 --- Ultrasonic transducers u 7.5% 
8479 89 50 --- Car washing machines and related appliances u 7.5% 
8479 89 60 --- Coke oven plants u 7.5% 
8479 89 70 --- Machinery for the manufacture of chemical and u 7.5% 
pharmaceuticals goods

--- _Other :_

8479 89 92 ---- Briquetting plant and machinery intended for u 7.5% 
Manufacture of briquettes from agricultural and

municipal waste

8479 89 99 ---- Other u 7.5% 
8479 90 - _Parts :_

8479 90 10 --- Of machines for public works, building or the like kg. 7.5% 
8479 90 20 --- Of machines for the extraction of animal or fruit kg. 7.5% 
and vegetable fats or oil

8479 90 30 --- Of machines and mechanical appliances for kg. 7.5% 
treating wood

8479 90 40 --- Of machinery used for manufacture of chemicals kg. 7.5% 
and pharmaceuticals

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**

8480 10 00 - Moulding boxes for metal foundry

8480 20 00 - Mould bases kg. 7.5% 
8480 30 00 - Moulding patterns kg. 7.5% 
              - _Moulds for metal or metal carbides :_ kg. 7.5%              
8480 41 00 -- Injection or compression types

kg. 7.5%                                            

-----

**SECTION-XVI** **CHAPTER-84**

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

8480 49 00 -- Other kg. 7.5% 
8480 50 00 - Moulds for glass kg. 7.5% 

8480 60 00

8480 71 00



 
 
-

Moulds for mineral materials
_Moulds for rubber or plastics :_
Injection or compression types


kg.

kg.


7.5%

7.5%






8480 79 00 -- Other kg. 7.5% 
**8481** **TAPS,** **COCKS,** **VALVES** **AND** **SIMILAR** **APPLIANCES** **FOR**

**PIPES,** **BOILER** **SHELLS,** **TANKS,** **VATS** **OR** **THE** **LIKE,**

**INCLUDING** **PRESSURE-REDUCING** **VALVES** **AND**

**THERMOSTATICALLY CONTROLLED VALVES**

8481 10 00 - Pressure-reducing valves kg. 7.5% 
8481 20 00 - Valves for oleohydraulic or pneumatic kg. 7.5% 

8481 30 00





transmissions
Check (non-return) valves


kg.


7.5%





8481 40 00 - Safety or relief valves kg. 7.5% 
8481 80 - _Other appliances :_

8481 80 10 --- Taps, cocks and similar appliances of iron or steel kg. 7.5% 
8481 80 20 --- Taps, cocks and similar appliances of non- ferrous kg. 7.5% 

8481 80 30


--
--

metal
Industrial valves (excluding pressure-reducing

valves, and thermostatically controlled valves)
_Inner tube valves :_


kg.


7.5%





8481 80 41 ---- For bicycles kg. 7.5% 
8481 80 49 ---- Other kg. 7.5% 

8481 80 50

8481 80 90


--
--

Expansion valves and solenoid valves for
refrigerating and air conditioning appliances and
machinery
Other


kg.

kg.


7.5%

7.5%






8481 90 - _Parts :_

8481 90 10 --- Bicycles valves kg. 7.5% 
8481 90 90 --- Other kg. 7.5% 
**8482** **BALL OR** **ROLLER** **BEARINGS**

8482 10 - _Ball bearings :_

--- _Adapter ball bearings (radial type) :_

8482 10 11 ---- Not exceeding 50mm of bore diameter u 7.5% 
8482 10 12 ---- Of bore diameter exceeding 50 mm but not u 7.5% 
exceeding 100 mm

8482 10 13 ---- Of bore diameter exceeding 100 mm u 7.5% 
8482 10 20 --- Other ball bearing (radial type) of bore diameter not u 7.5% 
exceeding 50 mm

8482 10 30 --- Other ball bearing (radial type) of bore diameter u 7.5% 
exceeding 50 mm but not exceeding100 mm

8482 10 40 --- Of bore diameter exceeding 100 mm u 7.5% 

-----

**SECTION-XVI** **CHAPTER-84**

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

--- _Thrust ball bearings :_

8482 10 51 ---- Of bore diameter not exceeding 50 mm u 7.5% 
8482 10 52 ---- Of bore diameter exceeding 50 mm but not u 7.5% 
exceeding 100 mm

8482 10 53 ---- Of bore diameter exceeding 100 mm u 7.5% 
8482 10 90 --- Other u 7.5% 
8482 20 - _Tapered_ _roller_ _bearings,_ _including_ _cone_ _and_

_tapered roller assemblies :_

--- _Tapered roller bearings (radial type) :_

8482 20 11 ---- Of bore diameter not exceeding 50 mm u 7.5% 
8482 20 12 ---- Of bore diameter exceeding 50 mm but not exceeding u 7.5% 
100 mm

8482 20 13 ---- Of bore diameter exceeding 100 mm u 7.5% 
8482 20 90 --- Other u 7.5% 
8482 30 00 - Spherical roller bearings u 7.5% 
8482 40 00 - Needle roller bearings, including cage and needle u 7.5% 
roller assemblies

8482 50 00 - Other cylindrical roller bearings, including cage and u 7.5% 
roller assemblies

--- _Radial type :_

8482 80 00 - Other, including combined ball or roller bearings u 7.5% 
              - _Parts:_

8482 91 -- _Balls, needles and rollers :_

--- _Balls :_

8482 91 11 ---- Of nickel alloys kg. 7.5% 
8482 91 12 ---- Of tungsten carbide kg. 7.5% 
8482 91 13 ---- Of special stainless steel kg. 7.5% 
8482 91 14 ---- Of high speed steel kg. 7.5% 
8482 91 19 ---- Other kg. 7.5% 
8482 91 20 --- Needles kg. 7.5% 
8482 91 30 --- Rollers kg. 7.5% 
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)**


-----

**SECTION-XVI** **CHAPTER-84**

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

8483 10 - _Transmission shafts (including cam shafts and_

_crank shafts) and cranks :_

8483 10 10 --- Crank shafts for sewing machines u 7.5% 
--- _Other :_

8483 10 91 ---- Crank shaft for engines of heading 8407 u 15% 
8483 10 92 ---- Crank shaft for engines of heading 8408 u 15% 
8483 10 99 ---- Other u 7.5% 
8483 20 00 - Bearing housings, incorporating ball or roller u 7.5% 
bearings

8483 30 00 - Bearing housings, not incorporating ball or roller u 7.5% 
bearings; plain shaft bearings

8483 40 00 - Gears and gearing, other than toothed wheels, chain u 7.5% 
spro ckets and other transmission elements
presented separately; ball or roller screws; gear
boxes and other speed changers, including torque
converters

8483 50 - _Flywheels_ _and_ _pulleys,_ _including_ _pulley_ _blocks:_

8483 50 10 --- Pulleys, power transmission u 7.5% 
8483 50 90 --- Other u 7.5% 
8483 60 - _Clutches_ _and_ _shaft_ _couplings_ _(including_

_universal joints):_

8483 60 10 --- Flexible coupling u 7.5% 
8483 60 20 --- Fluid coupling u 7.5% 
8483 60 90 --- Other u 7.5% 
8483 90 00 - Toothed wheels, chain sprockets and other u 7.5% 
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 :_

8484 10 10 --- Asbestos metallic packings and gaskets (excluding kg. 7.5% 
gaskets of asbestos board reinforced with metal
gauze or wire)

8484 10 90 --- Other kg. 7.5% 
8484 20 00 - Mechanical seals kg. 7.5% 
8484 90 00 - Other kg. 7.5% 

**8485** **MACHINES FOR ADDITIVE MANUFACTURING**
8485 10 00 - By metal deposit u 7.5% 8485 20 00 - By plastics or rubber deposit u 7.5% 
8485 30 00 - By plaster, cement, ceramics or glass deposit u 7.5% 
8485 80 00 - Other u 7.5% 8485 90 00 - Parts u 7.5% 

-----

**SECTION-XVI** **CHAPTER-84**

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


**8486** **MACHINES AND APPARATUS OF A KIND USED SOLELY**

**OR PRICIPALLY FOR THE MANUFACTURE OF**

**SEMICONDUCTOR** **BOULES** **OR** **WAFERS,**

**SEMICONDUCTOR DEVICES, ELECTRONIC INTEGRATED**

**CIRCUITS OR FLAT PANEL DISPLAYS;** **MACHINES AND**

**APPARATUS SPECIFIED IN NOTE** **11(C) TO THIS**

**CHAPTER; PARTS AND ACCESSORIES**

8486 10 00

           - Machines and apparatus for the manufacture of
boules or wafers

8486 20 00 - Machines and apparatus for the manufacture of

semi-conductor devices or of electronic

integrated circuits

8486 30 00 - Machines and apparatus for the manufacture of
flat panel displays

8486 40 00 - Machines and apparatus specified in Note 11(c)
to this Chapter


u


7.5%





u 7.5% 
u 7.5% 
u 7.5% 

8486 90 00 - Parts and accessories kg. 7.5% 
**8487** **MACHINES PARTS, NOT CONTAINING ELECTRICAL**

**CONNECTORS, INSULATORS, COILS, CONTACTS OR**

**OTHER ELECTRICAL FEATURES, NOT SPECIFIED OR**

**INCLUDED** **ELSEWHERE** **IN** **THIS** **CHAPTER**

8487 10 00 --- Ships‗ or boats‗ propellers and blades therefore u 7.5% 
8487 90 00 --- Other kg. 7.5% 

-----

**SECTION-XVI** **CHAPTER-85**

**CHAPTER** **85**

**_Electrical machinery and equipment and parts thereof; sound recorders andreproducers, television_**

**_image and sound recorders and reproducers, and parts and accessories of such articles_**

**NOTES:**

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;

(c) machines and apparatus of heading 8486;

(d) vacuum apparatus of a kind used in medical, surgical, dental or veterinary ―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.

3. For the purposes of heading 8507, the expression "electric accumulators" includes those pre
sented with ancillary components which contribute to the accumulator's function of storing and supply-ing
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 protectivehousing of the
goods in which they are to be used.

4. Heading 8509 covers only the following electro-mechanical machines of the kind commonly

used for domestic purposes :

(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 afan,

whether or not fitted with filters (heading 8414), centrifugal cloths-dryers (heading 8421), dishwashing
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 electrothermic appliances (heading 8516).

**5.** For the purposes of heading 8517, the term "smartphones‖ means telephones for cellular

networks, equipped with a mobile operating system designed to perform the functions of an automatic data
processing machine such as downloading and running multiple applications simultaneously, including thirdparty applications, and whether or not integrating other features such as digital cameras and navigational aid
systems.‗;

**6.For the purposes of heading 8523 :**

(a) Solid-state non-volatile storage devices‖ (for example, ―flash memory cards‖ or ―flash elec
tronic 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 circuits mounted on a
printed circuit board. They may include a controller in the form of an integrated circuitand 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


-----

**7.** For the purposes of heading 8524, ―flat panel display modules‖ refer to devices or apparatus for

the display of information, equipped at a minimum with a display screen, which are designed to be
incorporated into articles of other headings prior to use. Display screens for flat panel display modules
include, but are not limited to, those which are flat, curved, flexible, foldable or stretchable in form. Flat panel
display modules may incorporate additional elements, including those necessary for receiving video signals
and the allocation of those signals to pixels on the display. However, heading 8524 does not include display
modules which are equipped with components for converting video signals (e.g., a scaler IC, decoder IC or
application processer) or have otherwise assumed the character of goods of other headings.

For the classification of flat panel display modules defined in this Note, heading 8524 shall take

precedence over any other heading in the Nomenclature.

**8.** 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 ―filmcircuit‖
technique, conductor elements, contacts or other printed components (for example, induc- tances, 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-con-ductor 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.

**9.** For the purpose of heading 8536, ―connectors for optical fibres, optical fibre bundles or cables‖

means connectors that simply mechanically align optical fibres end to end in a digital line system. They
perform no other function, such as the amplification, regeneration or modification of a signal.

**10.** Heading 8537 does not include cordless infrared devices for the remote control of television

receivers or other electrical equipment (heading 8543).

**11.** For the purposes of heading 8539, the expression ―light-emitting diode (LED) light sources‖

covers––

(a) ―Light-emitting diode (LED) modules‖ which are electrical light sources based

on light-emitting diodes (LED) arranged in electrical circuits and containing further elements like electrical,
mechanical, thermal or optical elements. They also contain discrete active elements, discrete passive elements,
or articles of heading 8536 or 8542 for the purposes of providing power supply or power control. Lightemitting diode (LED) modules do not have a cap designed to allow easy installation or replacement in a
luminaire and ensure mechanical and electrical contact.

(b) ―Light-emitting diode (LED) lamps‖ which are electrical light sources containing one or more LED

modules containing further elements like electrical,mechanical, thermal or optical elements. The distinction
between light-emitting diode (LED) modules and light-emitting diode (LED) lamps is that lamps have a cap
designed to allow easy installation or replacement in a luminaire and ensure mechanical and electrical contact.

**12.** For the purposes of headings 8541 and 8542 :

_(a)_ (i) ―Semiconductor devices‖ are semiconductor devices, the operation of which depends on

variations in resistivity on the application of an electric field or semiconductor-based transducers.

Semiconductor devices may also include assembly of plural elements, whether or not equipped with

active and passive device ancillary functions.


-----

―Semiconductor-based transducers‖ are, for the purposes of this definition, semiconductor based

sensors, semiconductor-based actuators, semiconductor-based resonators and semiconductor based
oscillators, which are types of discrete semiconductor-based devices, which perform an intrinsic function,
which are able to convert any kind of physical or chemical phenomena or an action into an electrical signal
or an electrical signal into any type of physical phenomenon or an action.

All the elements in semiconductor-based transducers are indivisibly combined, and may also

include necessary materials indivisibly attached, that enable their construction or function.

The following expressions mean,––

(1) ―Semiconductor-based‖ means built or manufactured on a semiconductor substrate or made

of semiconductor materials, manufactured by semiconductor technology, in which the
semiconductor substrate or material plays a critical and unreplaceable role of transducer
function and performance, and the operation of which is based on Semiconductor properties
including physical, electrical, chemical and optical properties.

(2) Physical or chemical phenomena‖ relate to phenomena, such as pressure, acoustic

waves,acceleration, vibration, movement, orientation, strain, magnetic field strength, electric
field strength,light, radioactivity, humidity, flow, chemicals concentration, etc.

(3) ―Semiconductor-based sensor‖ is a type of semiconductor device, which consists 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
converting these into electric signals caused by resulting variations in electric properties or
displacement of a mechanical structure.

(4) ―Semiconductor-based actuator‖ is a type of semiconductor device, which consists of

microelectronic or mechanical structures that are created in the mass or on the surface of a
semiconductor and that have the function of converting electric signals into physical
movement.

(5) ―Semiconductor-based resonator‖ is a type of semiconductor device, which consists 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 in
response to an external input.

(6) ―Semiconductor-based oscillator‖ is a type of semiconductor device, which consists 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.

(ii ) ―Light-emitting diodes (LED)‖ are semiconductor devices based on semiconductor

materials which onvert electrical energy into visible, infra-red or ultra-violet rays, whether or not
electrically connected among each other and whether or not combined with protective diodes. Light Light
diodes (LED) of heading 85.41 do not incorporate elements for the purposes of providing power supply or
power control;‗';

_(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

f f i d d i d i l (f l d d ili


-----

_(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 inte
grated circuits combined to all intents and purposes indivisibly, whether or not on one or more
insulating substrates, with or without leadframes, but with no other active or passive circuit elements.

_(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: siliconbased sensors, actuators, oscillators, resonators or combinations thereof, or components performing the functions of articles classifiable under heading 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 phenomena and transducing these into electric signals, caused
by resulting variations in electric properties or displacement of a mechanical structure.

―Physical or chemical phenomena‖ relates to 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

structuresthat 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 prece
dence 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.

**13 For the purposes of heading 8548** spent primary cells spent primary batteries and spent electric


-----

**SUB-HEADING** **NOTE** **:**

1. Sub-heading 8525 81 covers only high-speed television cameras, digital cameras and video

camera recorders having one or more of the following characteristics:––

        - writing speed exceeding 0.5 mm per microsecond;

        - time resolution 50 nanoseconds or less;

        - frame rate exceeding 225,000 frames per second.

2. In respect of sub-heading 8525 82, radiation-hardened or radiation-tolerant television

cameras, digital cameras and video camera recorders are designed or shielded to enable
operation in a high-radiation environment. These cameras are designed to withstand a total
radiation dose of at least 50 × 103 Gy(silicon) (5 × 106 RAD (silicon)), without operational
degradation.

3. Sub-heading 8525 83 covers night vision television cameras, digital cameras and video

camera recorders which use a photocathode to convert available light to electrons, which can
be amplified and converted to yield a visible image. This sub-heading excludes thermal
imaging cameras (generally sub-heading 8525 89).

4. 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 x 100 mm x 45 mm.

5. For the purposes of sub-headings 8549 11 to 8549 19, ―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.

**SUPPLEMENTARY** **NOTE** **:**

For the purposes of heading 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**

**Standard** **Prefer-**

**ential**

**Areas**

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

**8501** **ELECTRIC** **MOTORS** **AND** **GENERATORS (EXCLUDING**


8501 10


**GENERATING SETS)**

**-** _Motors of an output not exceeding 37.5 W :_


-----

**SECTION-XVI** **CHAPTER-85**

**---** _DC motor :_

8501 10 11 **----** Micro motor u 15% 
8501 10 12 **----** Stepper motor u 15% 
8501 10 13 **----** Wiper motor u 15% 
8501 10 19 **----** Other u 15% 
8501 10 20 **---** AC motor u 15% 
8501 20 00 **-** Universal AC or DC motors of an output u 15% 
exceeding 37.5W

              - _Other DC motors; DC generators, other than_

_photovoltaic generators;_

8501 31 **--** _Of an output not exceeding 750 W:_

**---** _DC motors :_

8501 31 11 **----** Micro motor u 15% 
8501 31 12 **----** Stepper motor u 15% 
8501 31 13 **----** Wiper motor u 15% 
8501 31 19 **----** Other u 15% 
8501 31 20 **---** DC generators u 15% 
8501 32 **--** _Of an output exceeding 750 W but_

_not exceeding 75 kW :_

8501 32 10 **---** DC motor u 15% 
8501 32 20 **---** DC generators u 15% 
8501 33 **--** _Of an output exceeding 75 kW but_

_not exceeding 375 kW :_

8501 33 10 **---** DC motors u 15% 
8501 33 20 **---** DC generators u 15% 
8501 34 **--** _Of an output exceeding 375 kW:_

8501 34 10 **---** Of an output exceeding 375 kW but not u 15% 
exceeding 1,000 kW

8501 34 20 **---** Of an output exceeding 1,000 kW but not u 15% 
exceeding 2,000 kW

8501 34 30 --- Of an output exceeding 2,000 kW but not u 15% 
exceeding 5,000 kW

8501 34 40 --- Of an output exceeding 5,000 kW but not u 15% 
exceeding 10,000 kW

8501 34 50 --- Of an output exceeding 10,000 kW u 15% 
8501 40 **-** _Other_ _AC motors, single-phase:_

8501 40 10 **---** Fractional horse power motor u 15% 
8501 40 90 **---** Other u 15% 
**-** _Other AC motors, multi-phase:_

8501 51 **--** _Of an output not exceeding 750 W :_

8501 51 10 **---** Squirrel cage induction motor, 3 phase type u 15% 
8501 51 20 **---** Slipring motor u 15% 
8501 51 90 **---** Other u 15% 
8501 52 **--** _Of an_ _output_ _exceeding_ _750_ _W_ _but not_

_exceeding 75 kW:_

8501 52 10 **---** Squirrel cage induction motor, 3 phase type u 15% 

-----

**SECTION-XVI** **CHAPTER-85**

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

8501 52 20 **---** Slipring motor u 15% 
8501 52 90 **---** Other u 15% 
8501 53 -- _Of an output exceeding 75 kW :_

8501 53 10 --- Squirrel cage induction motor, u 15% 

3 phase type

8501 53 20 --- Slipring motor u 15% 
8501 53 30 --- Traction motor u 15% 

8501 53 20


--

8501 53 90 --- Other u 15% 
             - _AC generators (alternators), other than_

_photovoltaic generators;_ u 10%            
8501 61 00 -- Of an output not exceeding 75 kVA

8501 62 00 -- Of an output exceeding 75 kVA u 10% 

8501 63 00

8501 64


-
-

but not exceeding 375 kVA
Of an output exceeding 375 kVA

but not exceeding 750 kVA
_Of an output exceeding 750 kVA:_


u


10%





8501 64 10 --- Of an output exceeding 750 kVA u 10% 

8501 64 20

8501 64 30

8501 64 40

8501 64 50

8501 64 60

8501 64 70

8501 64 80

8501 71 00
8501 72 00
8501 80 00


--
--
--
--
--
--
--
 
--
 

but not exceeding 2,000 kVA
Of an output exceeding 2,000 kVA

but not exceeding 5,000 kVA
Of an output exceeding 5,000 kVA

but not exceeding 15,000 kVA
Of an output exceeding 15,000 kVA

but not exceeding 37,500 kVA
Of an output exceeding 37,500 kVA

but not exceeding 75,000 kVA
Of an output exceeding 75,000 kVA

but not exceeding 1,37,500 kVA
Of an output exceeding 1,37,500 kVA

but not exceeding 3,12,500 kVA
Of an output exceeding 3,12,500 kVA
_Photovoltaic DC generators:_
Of an output not exceeding 50 W
Of an output exceeding 50 W
Photovoltaic AC generators


10%

10%

10%

10%

10%

10%

10%

10%
10%
10%

10%















**8502** **ELECTRIC** **GENERATING** **SETS** **AND** **ROTARY CONVERTERS**


u

u

u

u

u

u

u

u
u
u

u


_Generating_ _sets_ _with_ _compression-ignition_

_internal combustion piston engines (diesel or_
_semi-diesel engines):_
Of an output not exceeding 75 kVA

Of an output exceeding 75 kVA but not exceeding
375 kVA
_Of an output exceeding 375 kVA :_


8502 11 00

8502 12 00

8502 13



 
-
-
-

8502 13 10 --- Of an output exceeding 375 kVA but not

exceeding 1,000 kVA

8502 13 20 --- Of an output exceeding 1,000 kVA but not

exceeding 1,500 kVA


u 7.5% 
u 7.5% 
u 7.5% 

-----

**SECTION-XVI** **CHAPTER-85**

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

8502 13 40 --- Of an output exceeding 2,000 kVA u 7.5% 

u

u

u

u

u


8502 13 50

8502 13 60

8502 20

8502 20 10

8502 20 90

8502 31 00


--
--
  
--
--
  
-

but not exceeding 5,000 kVA
Of an output exceeding 5,000 kVA

but not exceeding 10,000 kVA
Of an output exceeding 10,000 kVA

_Generating_ _sets_ _with_ _spark-ignition_

_internal combustion piston engines:_
Electric portable generators of an output

not exceeding 3.5 kVA
Other

_Other generating sets :_
Wind-powered


7.5%

7.5%

10%

7.5%

7.5%









8502 39 -- _Other_ :

8502 39 10 --- Powered by steam engine u 7.5% 
8502 39 20 --- Powered by water turbine u 7.5% 
8502 39 90 --- Other u 7.5% 
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 ofheading 8501 or 8502:_

8503 00 10 --- Parts of generator (AC or DC) u 7.5% 
--- _Parts of electric motor :_

8503 00 21 ---- Of DC motor u 7.5% 
8503 00 29 ---- Other u 7.5% 
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 :_

8504 10 10 --- Conventional type u 7.5% 
8504 10 20 --- For compact fluorescent lamps u 7.5% 

8504 10 90

8504 21 00

8504 22 00

8504 23


--
  
-
-
-

Other
_Liquid_ _dielectric transformers:_
Having a power handling capacity

not exceeding 650 kVA
Having a power handling capacity exceeding

650 kVA but not exceeding 10,000 kVA
_Having a_ _power handling capacity_

_exceeding 10,000 kVA:_


u

u

u


7.5%

10%

10%







-----

**SECTION-XVI** **CHAPTER-85**

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

8504 23 10 --- Having a power handling capacity exceeding u 10% 

8504 23 20

8504 23 30

8504 23 40


--
--
--
 

10,000 kVA but not exceeding 50,000 kVA
Having a power handling capacity exceeding

50,000 kVA but not exceeding 1,00,000 kVA
Having a power handling capacity exceeding

1,00,000 kVA but not exceeding 2,50,000 kVA
Having a power handling capacity exceeding

2,50,000 kVA
_Other transformers:_


u

u

u


10%

10%

10%







8504 31 00 -- Having a power handling capacity not exceeding u 10% 
1 kVA

8504 32 00 -- Having a power handling capacity exceeding u 10% 

u

u

u

u


8504 33 00

8504 34 00

8504 40

8504 40 10

8504 40 21


-
-
  
----
---

1 kVA but not exceeding 16 kVA
Having a power handling capacity exceeding

16 kVA but not exceeding 500 kVA
Having a power handling capacity exceeding

500 kVA
_Static converters:_

Electric inverter
_Rectifier :_
Dip bridge rectifier


10%

10%

20%

20%








8504 40 29 ---- Other u 20% 
8504 40 30 --- Battery chargers u 20% 
8504 40 40 --- Voltage regulator and stabilizers (other than u 20% 
automatic)

8504 40 90 --- Other u 20% 
8504 50 - _Other_ _inductors:_

8504 50 10 --- Choke coils (chokes) u 7.5% 
8504 50 90 --- Other u 7.5% 
8504 90 - _Parts :_

8504 90 10 --- Of transformers kg. 10% 
8504 90 90 --- Other kg. 15% 
**8505** **ELECTRO-MAGNETIC; 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 magnetisation:_

8505 11 -- _Of metal :_

8505 11 10 --- Ferrite cores kg. 7.5% 

-----

**SECTION-XVI** **CHAPTER-85**

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

8505 11 90 --- Other kg. 7.5% 
8505 19 00 -- Other kg. 7.5% 
8505 20 00 - Electro-magnetic couplings, clutches and brakes kg. 7.5% 
8505 90 00 - Other, including parts kg. 7.5% 
**8506** **PRIMARY** **CELLS** **AND** **PRIMARY** **BATTERIES**

8506 10 00 - Manganese dioxide u 15% 
8506 30 00 - Mercuric oxide u 15% 
8506 40 00 - Silver oxide u 15% 
8506 50 00 - Lithium u 15% 
8506 60 00 - Air-zinc u 15% 
8506 80 - _Other primary cells and primary batteries:_

8506 80 10 --- Button Cells u 15% 
8506 80 90 --- Other u 15% 
8506 90 00 - Parts kg. 10% 
**8507** **ELECTRIC** **ACCUMULATORS,** **INCLUDING** **SEPARATORS**

**THEREFOR,** **WHETHER OR NOT RECTANGULAR**

**(INCLUDING SQUARE)**

8507 10 00 - Lead-acid, of a kind used for starting u 15% 
piston engines

8507 20 00 - Other lead-acid accumulators u 15% 
8507 30 00 - Nickel-cadmium u 15% 
8507 50 00 - Nickel-metal hydride u 15% 
8507 60 00 - Lithium-ion u 20% 
8507 80 00 - Other accumulators u 15% 
8507 90 - _Parts :_

8507 90 10 --- Accumulator cases made of hard rubber kg. 10% 
and separators

8507 90 90 --- Other kg. 10% 
**8508** **VACUUM** **CLEANERS**

              - _With_ _self-contained_ _electric_ _motor:_

8508 11 00 -- Of a power not exceeding 1,500 W and having a u 10% 
dust bag or other receptacle capacity not

exceeding 20 _l_

8508 19 00 -- Other u 10% 
8508 60 00 - Other vacuum cleaners u 10% 
8508 70 00 - Parts kg. 10% 
**8509** **ELECTRO-MECHANICAL DOMESTIC APPLIANCES,** **WITH**

**SELF CONTAINED ELECTRIC MOTOR,** **OTHER THAN**

**VACUUM CLEANERS OF HEADING** **8508.**


-----

**SECTION-XVI** **CHAPTER-85**

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

8509 40 - _Food grinders and mixers; fruit or vegetable_

_juice extractors :_

8509 40 10 --- Food grinders u 20% 
8509 40 90 --- Other u 20% 
8509 80 00 - Other appliances u 20% 
8509 90 00 - Parts kg. 10% 
**8510** **SHAVERS, HAIR CLIPPERS AND HAIR-REMOVING**

**APPLIANCES, WITH SELF-CONTAINED**

**ELECTRIC MOTOR**

8510 10 00 - Shavers u 20% 
8510 20 00 - Hair clippers u 20% 
8510 30 00 - Hair-removing appliances u 20% 
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**

8511 10 00 - Sparking plugs u 15% 
8511 20 - _Ignition magnetos; magneto-dynamos;_

_magnetic flywheels :_

8511 20 10 --- Electronic ignition magnetos u 15% 
8511 20 90 --- Other u 15% 
8511 30 - _Distributors; ignition coils :_

8511 30 10 --- Distributors u 15% 
8511 30 20 --- Ignition coils u 15% 
8511 40 00 - Starter motors and dual purpose starter-generators u 15% 
8511 50 00 - Other generators u 15% 
8511 80 00 - Other equipment u 15% 
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**

8512 10 00 - Lighting or visual signalling equipment u 15% 
of a kind used on bicycles

8512 20 - _Other lighting or visual signalling equipment :_


8512 20 10 --- Head lamps, tail lamps, stop lamps, side

lamps and blinkers


u 15% 

-----

**SECTION-XVI** **CHAPTER-85**

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

8512 20 20 --- Other automobile lighting equipment u 15% 
8512 20 90 --- Other u 15% 
8512 30 - _Sound_ _signalling_ _equipment:_

8512 30 10 --- Horns u 15% 
8512 30 90 --- Other u 15% 
8512 40 00 - Windscreen wipers, defrosters and demisters u 15% 
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 :_

8513 10 10 --- Torch u 10% 
8513 10 20 --- Other flash-lights excluding those for u 7.5% 

photographic purposes

8513 10 30 --- Miners‗ safety lamps u 7.5% 
8513 10 40 --- Magneto lamps u 7.5% 
8513 10 90 --- Other u 7.5% 
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**

             - _Resistance heated furnaces and ovens:_

8514 11 00 -- Hot isostatic presses u 7.5% 
8514 19 00 -- Other u 7.5% 
8514 20 00 - Furnaces and ovens functioning by induction u 7.5% 
or dielectric loss

             - _Other_ _furnaces_ _and_ _ovens:_

8514 31 00 -- Electron beam furnaces u 7.5% 
8514 32 00 -- Plasma and vacuum arc furnaces u 7.5% 
8514 39 00 -- Other u 7.5% 
8514 40 00 - Other equipment for the heat treatment of u 7.5% 

8513 10 30


--

kg.


8514 90 00





materials by induction or dielectric loss
Parts


7.5%





**8515** **ELECTRIC** **(INCLUDING ELECTRICALLY HEATED GAS),**

**L AS E R** **O R** **O T HER** **L IG H T** **OR** **P H O T O** **B E AM,**

**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:_


-----

**SECTION-XVI** **CHAPTER-85**

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

8515 11 00 -- Soldering irons and guns u 10% 

8515 19 00 -- Other u 10% 
             - _Machines and apparatus_ _for_ _resistance_ _welding_

_of metal :_

8515 21 -- _Fully or partly automatic:_

8515 21 10 --- Automatic spot welding machinery u 10% 
8515 21 20 --- Automatic butt welding machinery u 10% 
8515 21 90 --- Other u 10% 
8515 29 00 -- Other u 10% 
             - _Machines and apparatus for arc (including_


u


8515 31 00


-

_plasma arc) welding of metals :_
Fully or partly automatic


10%





8515 39 -- _Other_ :

8515 39 10 --- AC arc welding machinery u 10% 
8515 39 20 --- Argon arc welding machinery u 10% 
8515 39 90 --- Other u 10% 
8515 80 - _Other_ _machines_ _and_ _apparatus:_

8515 80 10 --- High-frequency plastic welding machine u 10% 
8515 80 90 --- Other u 10% 
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**

8516 10 00 - _Electric space heating apparatus_ _and electric soil_ u 20% 
_heating apparatus :_           
8516 21 00 -- Storage heating radiators u 20%

8516 29 00 -- Other u 20% 
             - _Electro-thermic_ _hair-dressing_ _or_ _hand-drying_

_apparatus :_

8516 31 00 -- Hair dryers u 20% 
8516 32 00 -- Other hair-dressing apparatus u 20% 
8516 33 00 -- Hand-drying apparatus u 20% 
8516 40 00 - Electric smoothing irons u 20% 
8516 50 00 - Microwave ovens u 20% 
8516 60 00 - Other ovens; cookers, cooking plates, boiling rings, u 20% 
grillers and roasters


-----

**SECTION-XVI** **CHAPTER-85**

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

              - _Other electro-thermic appliances:_

8516 71 00 -- Coffee or tea makers u 20% 
8516 72 00 -- Toasters u 20% 
8516 79 -- _Other_ :

8516 79 10 --- Electro-thermic fluid heaters u 20% 
8516 79 20 --- Electrical or electronic devices for repelling insects u 20% 
(for example, mosquitoes or other similar kind of
insects)

8516 79 90 --- Other u 20% 
8516 80 00 - Electric heating resistors u 20% 
8516 90 00 - Parts kg. 10% 
**8517** **TELEPHONE SETS, INCLUDING SMARTPHONES AND OTHER**
**TELEPHONES FOR CELLULAR NETWORKS OR FOR OTHER**

**WIRELESS N ET WORKS :**

**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_ smartphones and other

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 13 00 -- Smartphones u 20% 
8517 14 00 -- Other telephones for cellular networks or for other u 20% 
wireless 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):_

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:_


-----

**SECTION-XVI** **CHAPTER-85**

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

8517 62 10 --- PLCC equipment u Free 
8517 62 20 --- Voice frequency telegraphy u Free 

8517 62 30 --- Modems (modulators-demodulators) for xDSL based u Free 
Wireline Telephony

8517 62 50 --- Digital loop carrier system(DLC) u Free 
8517 62 60 --- Synchronous digital hierarchy system(SDH) u Free 
8517 62 70 --- Multiplexers, statistical multiplexers for PDH based u Free 
Wireline Telephony

8517 62 90 --- Other u 20% 
8517 69 -- _Other:_

8517 69 10 --- ISDN System u Free 
8517 69 20 --- ISDN terminal adaptor u Free 
8517 69 40 --- X 25 Pads u Free 
8517 69 60 --- Set top boxes for gaining access to internet for u Free 
Wireline Telephony

8517 69 70 --- Attachments for telephones u Free 
8517 69 90 --- Other u *20% 
_-_ _Parts:_

8517 71 00 -- Aerials and aerial reflectors of all kinds; parts u 20% 
suitable for use therewith

8517 79 -- Other:

8517 79 10 --- Populated, loaded or stuffed printed circuit boards u 20% 
8517 79 90 --- Other u 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**

8518 10 00 - Microphones and stands therefor _Loudspeakers,_ u 15% 
             - _whether or_ _not_ _mounted in their enclosures :_

8518 21 -- _Single loudspeakers, mounted in their enclosures:_

8518 21 10 --- Wireless kg. 20% 8518 21 90 --- Other kg. 20% 
8518 22 -- _Multiple loudspeakers, mounted in the same_

_Enclosure:_

8518 22 10 --- Wireless kg. 20% 
8518 22 90 --- Other kg. 20% 
8518 29 -- _Other:_

8518 29 10 --- Wireless kg. 20% 8518 29 90 --- Other kg. 20% 
8518 30 - _Headphones and earphones, whether or not_

_combined with a microphone, and sets consisting_

_of a microphone and one or more loudspeakers:_

8518 30 11 ---- True Wireless Stereo [TWS] Sound channel not kg. 20% 
connected by wire]

8518 30 19 ---- Other kg. 20% 

-----

8518 30 90 --- Other kg. 20% 8518 40 00 - Audio-frequency electric amplifiers u 15% 
8518 50 00 - Electric sound amplifier sets u 10% 
8518 90 00 - Parts u 15% 

**8519** **SOUND RECORDING OR REPRODUCING APPARATUS**

8519 20 00 - Apparatus operated by coins, banknotes, bank cards, u

tokens or by other means of payment


10% 

8519 30 00 - Turntables (record-decks) u 10% 

_Other apparatus:_
Using magnetic, optical or semiconductor media


u


8519 81 00



 
-

10%





8519 89 -- _Other:_

8519 89 10 --- Audio Compact disc player u 10% 
8519 89 20 --- Compact disc changer including mini disc player u 10% 
or laser disc player

8519 89 30 --- Time Code recorder u 10% 
8519 89 40 --- MP-3 player u 10% 
8519 89 90 --- Others u 10% 
**8521** **VIDEO** **RECORDING** **OR** **REPRODUCING** **APPARATUS,**

**WHETHER OR NOT INCORPORATING A VIDEO TUNER**

8521 10 - _Magnetic_ _tape-type_ _:_

--- _Cassette tape-type_ _:_

8521 10 11 ---- Professional video tape recorders with ¾‖ u 10% 
or 1‖ tape

8521 10 12 ---- Video recorders betacam or betacam SP or u 10% 
digital betacam S-VHS or digital-S

8521 10 19 ---- Other u 10% 
--- _Spool type :_

8521 10 21 ---- Professional video tape recorders with ¾‖ u 10% 
or 1‖ tape

8521 10 22 ---- Video recorders betacam or betacam SP or u 10% 
digital betacam S-VHS or digital-S

8521 10 29 ---- Other u 10% 
--- _Other_ :

8521 10 91 ---- Professional video tape recorders with ¾‖ u 10% 
or 1‖ tape solid state or otherwise

8521 10 92 ---- Video recorders betacam or betacam SP u 10% 
or digital betacam S-VHS or digital-S

8521 10 99 --- Other u 10% 
8521 90 - _Other_ :

8521 90 10 --- Video duplicating system with master u 10% 

8519 89 30


--

and slave control

8521 90 20 --- DVD player u 10% 
8521 90 90 --- Other u 20% 

-----

**SECTION-XVI** **CHAPTER-85**

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

**8522** **PARTS** **AND** **ACCESSORIES** **SUITABLE** **FOR** **USE** **SOLELY**

**OR PRINCIPALLY WITH THE APPARATUS OF HEADINGS**


kg.


8522 10 00





**8519 OR 8521**
Pick-up cartridges


10%





8522 90 00 - Other kg. 10% 
**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:_

8523 21 00 -- Cards incorporating a magnetic stripe u 10% 
8523 29 -- _Other:_

8523 29 10 --- Audio cassettes u 10% 
8523 29 20 --- Video cassettes u 10% 
8523 29 30 --- Video magnetic tape including those in hubs and u 10% 

8523 29 40

8523 29 50

8523 29 60


--
--
-

reels, rolls, pancakes and jumbo rolls
¾‖ and 1‖ video cassettes

½‖ video cassettes suitable to work with betacam,
betacam SP/M II and VHS typeVCR
Other video cassettes and tapes ¾‖ and 1‖ video
cassettes


u

u

u


10%

10%

10%







8523 29 70 --- All kinds of Magnetic discs u 10% 
8523 29 80 --- Cartridge tape u 10% 
8523 29 90 --- Other u 10% 
         - Optical media:

8523 41 - - Unrecorded:

8523 41 10 - - - Compact disc (Audio/video) u 10% 
8523 41 20 - - - Blank master discs (that is, substrate) for producing u 10% 
stamper for compact disc

8523 41 30 - - - Matrices for production of records; prepared record

blank u 10%            
8523 41 40 - - - Cartridge tape u 10% 
8523 41 50 - - - 1/2" Videocassette suitable to work with digital VCR u 10% 
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 and CD-ROM u 10% 
8523 49 40 - - - DVD u 10% 
8523 49 50 - - - Matrices for production of records; prepared record

blank

8523 49 60 - - - Cartridge tape u 10% 
8523 49 70 - - - 1/2" Videocassette suitable to work with digital VCR u 10% 
8523 49 90 - -- Other u 10% 
         - Semi-conductor media:


-----

**SECTION-XVI** **CHAPTER-85**

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

8523 52 -- _Smart cards:_

8523 52 10 --- SIM cards u Free 
8523 52 20 --- Memory Cards u Free 
8523 52 90 --- Other u Free 
8523 59 -- Other

8523 59 10 --- Proximity cards and tags u Free 
8523 59 90 --- Other u 10%

8523 80 --- _Other:_

8523 80 10 --- Gramophone records u 10% 
8523 80 20 --- Information technology software u 10% 
8523 80 30 --- Audio-visual news or audio visual views u 10% 
8523 80 40 --- Children‗s video films u 10% 
8523 80 50 --- Video tapes of educational nature u 10% 
8523 80 60 --- 2-D/ 3D computer graphics u 10% 
8523 80 90 --- Other u 10% 
**8524** **FLAT PANEL DISPLAY MODULES, WHETHER OR NOT**
**INCORPORATING TOUCH-SENSITIVE SCREENS**

            - _Without drivers or control circuits:_


8524 11
8524 11 10
8524 11 20
8524 11 30
8524 11 90
8524 12
8524 12 10
8524 12 20
8524 12 30
8524 12 90
8524 19
8524 19 10
8524 19 20
8524 19 30
8524 19 90

8524 91
8524 91 10
8524 91 20
8524 91 30
8524 91 90
8524 92
8524 92 10
8524 92 20
8524 92 30
8524 92 90
8524 99
8524 99 10
8524 99 20
8524 99 30
8524 99 90


-- _Of liquid crystals :_
--- For the goods of sub-heading 8471 30 or 8471 41
--- For the goods of sub-heading 8517 13 or 8517 14
--- For the goods of sub-heading 8528 72 or 8528 73
--- Other
-- _Of organic light-emitting diodes (OLED) :_
--- For the goods of sub-heading 8471 30 or 8471 41
--- For the goods of sub-heading 8517 13 or 8517 14
--- For the goods of sub-heading 8528 72 or 8528 73
---   Other
-- _Other :_
--- For the goods of sub-heading 8471 30 or 8471 41
--- For the goods of sub-heading 8517 13 or 8517 14
--- For the goods of sub-heading 8528 72 or 8528 73
--- Other
- _Other:_

-- _Of liquid crystals :_
--- For the goods of sub-heading 8471 30 or 8471 41
--- For the goods of sub-heading 8517 13 or 8517 14
--- For the goods of sub-heading 8528 72 or 8528 73
--- Other
-- _Of organic light-emitting diodes (OLED) :_
--- For the goods of sub-heading 8471 30 or 8471 41
--- For the goods of sub-heading 8517 13 or 8517 14
--- For the goods of sub-heading 8528 72 or 8528 73
---   Other
-- _Other :_
--- For the goods of sub-heading 8471 30 or 8471 41
--- For the goods of sub-heading 8517 13 or 8517 14
--- For the goods of sub-heading 8528 72 or 8528 73
--- Other



    
    
    
    
    
    
    

    
    
    

    
    
    
    
    
    
    

    
    
    


u
u
u
u

u
u
u
u

u
u
u
u

u
u
u
u

u
u
u
u

u
u
u
u


15%

15%
15%
15%

15%

15%
15%

15%

15%

15%
15%

15%

15%

15%
15%
15%

15%

15%
15%

15%

15%

15%
15%

15%


**8525** **TRANSMISSION APPARATUS FOR RADIO BROADCASTING**


-----

**SECTION-XVI** **CHAPTER-85**

**REPRODUCING APPARATUS;** **TELEVISION CAMERAS,**

**DIGITAL CAMERAS AND VIDEO CAMERA RECORDERS**

8525 50 - _Transmission apparatus:_

8525 50 10 --- Radio broadcast transmitter u 7.5% 
8525 50 20 --- TV broadcast transmitter u 7.5% 
8525 50 30 --- Broadcast equipment sub-system u 7.5% 
8525 50 40 --- Communication jamming equipment u 7.5% 
8525 50 90 --- Other u 7.5% 
8525 60 00 - Transmission apparatus incorporating reception u Free 
apparatus

              - _Television_ _cameras, digital_ _cameras and video_

_camera_ _recorders:_

8525 81 00 -- High-speed goods as specified in sub-heading Note 1 u 20% 
to this Chapter

8525 82 00 -- Other, radiation-hardened or radiation-tolerant goods u 20% 
as specified in sub-heading Note 2 to this Chapter

8525 83 00 -- Other, night vision goods as specified in sub-heading u 20% 
Note 3 to this Chapter

8525 89 00 -- Other u 20% 
**8526** **RADAR** **APPARATUS, RADIO** **NAVIGATIONAL** **AID APPARATUS**
**AND RADIO REMOTE CONTROL APPARATUS**

8526 10 00 - Radar apparatus u 7.5% 
              - _Other_ :

8526 91 -- _Radio_ _navigational_ _aid_ _apparatus:_

8526 91 10 --- Direction measuring equipment u 7.5% 
8526 91 20 --- Instrument landing system u 7.5% 
8526 91 30 --- Direction finding equipment u 7.5% 
8526 91 40 --- Non-directional beacon u 7.5% 
8526 91 50 --- VHF omni range equipment u 7.5% 
8526 91 90 --- Other u 7.5% 
8526 92 00 -- Radio remote control apparatus u 7.5% 
**8527** **RECEPTION** **APPARATUS** **FOR** **RADIO-BROADCASTING**

**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-players u 10% 
8527 13 00 -- Other apparatus combined with sound recording or u 10% 

8527 19 00


-

reproducing apparatus
Other


u


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 reproducing

apparatus


u 10% 

8527 29 00

8527 91 00

8527 92 00


-
 
-
-

Other
_Other:_
Combined with sound recording or reproducing

apparatus
Not combined with sound recording or reproducing


u

u

u


10%

10%

10%







-----

**SECTION-XVI** **CHAPTER-85**

**8528** **MONITORS AND PROJECTORS, NOT INCORPORATING**

**TELEVISION** **RECEPTION** **APPARATUS,** **RECEPTION**

**APPARATUS FOR TELEVISION, WHETHER OR NOT**

**INCORPORATING** **RADIO-BROADCASTRECEIVERS** **OR** **SOUND**
**OR VIDEO RECORDING OR REPRODUCING APPARATUS**

_-_ _Cathode-ray_ _tube_ _monitors:_

8528 42 00 -- Capable of directly connecting to and designed for u 10% 
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 and designed for u 10% 
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 and designed for u 10% 
use with an automatic data processing machine of

heading 8471

8528 69 00 -- Other u 10% 
              - _Reception_ _apparatus_ _for_ _television,_ _whether or_

_not_ _incorporating_ _radio-broadcast_ _receivers or_

_sound or video recording or reproducing_

_apparatus:_

8528 71 00 -- Not designed to incorporate a video display or u 20% 
screen

8528 72 -- _Other, colour:_

8528 72 11 ---- Television set of screen size upto 36 cm u 20% 
8528 72 12 ---- Television set of screen size exceeding 36 cm but u 20% 
not exceeding 54 cm

8528 72 13 ---- Television set of screen size exceeding 54 cm u 20% 
but not exceeding 68 cm

8528 72 14 ---- Television set of screen size exceeding 68 cm u 20% 
but not exceeding 74 cm

8528 72 15 ---- Television set of screen size exceeding 74 cm u 20% 
but not exceeding 87 cm

8528 72 16 ---- Television set of screen u 20% 
size exceeding 87 cm but not exceeding 105 cm

8528 72 17 ---- Television set of screen size exceeding 105 cm u 20% 
8528 72 18 ---- Liquid crystal display television set of screen u 20% 
size below 63 cm

8528 72 19 ---- Other u 20% 
8528 73 -- _Other,_ _Monochrome:_

8528 73 10 --- Liquid crystal display television set of screen size u 10% 
below 25 cm

8528 73 90 --- Other u 10% 
**8529** **PARTS** **SUITABLE** **FOR** **USE** **SOLELY** **OR** **PRINCIPALLY**

**WITH THE APPARATUS OF HEADINGS 8524** **TO 8528**

8529 10 - _Aerials and aerial reflectors of all kinds;_

_parts suitable for use therewith:_


-----

**SECTION-XVI** **CHAPTER-85**

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

--- _Dish antenna :_

8529 10 11 ---- For communication jamming equipment u. 7.5% 
8529 10 12 ---- For amateur radio communication equipment u 7.5% 
8529 10 19 ---- Other u 10% 
--- _Other aerials or antenna :_

8529 10 21 ---- For communication jamming equipment u 7.5% 
8529 10 22 ---- For amateur radio communication equipment u 7.5% 
8529 10 29 ---- Other u 10% 
--- _Other_ :

8529 10 91 ---- For communication jamming equipment u 7.5% 
8529 10 92 ---- For amateur radio communication equipment u 7.5% 
8529 10 99 ---- Other u 15% 
8529 90 - _Other_ :

8529 90 10 --- For communication jamming equipment u 7.5% 
8529 90 20 --- For amateur radio communication equipment u 7.5% 
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:_

8530 10 10 --- For railways u 7.5% 
8530 10 20 --- For tramways u 7.5% 
8530 80 00 - Other equipment u 7.5% 
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 :_

8531 10 10 --- Burglar alarm u 10% 
8531 10 20 --- Fire alarm u 10% 
8531 10 90 --- Other u 10% 
8531 20 00 - Indicator panels incorporating liquid crystal u Free 
devices (LCD) or light-emitting diodes (LED)

8531 80 00 - Other apparatus u 10% 
8531 90 00 - Parts kg. 10% 
**8532** **ELECTRICAL** **CAPACITORS,** **FIXED,** **VARIABLE** **OR**

**ADJUSTABLE** **(PRE-SET)**

8532 10 00 - Fixed capacitors designed for use in 50 or 60 Hz u Free 
circuits and having a reactive power handling
capacity of not less than 0.5 kvar (power
capacitors)


-----

**SECTION-XVI** **CHAPTER-85**

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

            - _Other fixed capacitors :_

8532 21 00 -- Tantalum u Free 
8532 22 00 -- Aluminium electrolytic u Free 
8532 23 00 -- Ceramic dielectric, single layer u Free 
8532 24 00 -- Ceramic dielectric, multilayer u Free 
8532 25 00 -- Dielectric of paper or plastics u Free 
8532 29 -- _Other_ :

8532 29 10 --- Of dielectric of mica u Free 
8532 29 90 --- Other u Free 
8532 30 00 - Variable or adjustable (pre-set) capacitors u Free 
8532 90 00 - Parts u Free 
**8533** **ELECTRICAL** **RESISTORS** **(INCLUDING** **RHEOSTATS** **AND**

**POTENTIOMETERS),** **OTHER THAN HEATING RESISTORS**

8533 10 00 - Fixed carbon resistors, composition or film types u Free 
_-_ _Other fixed resistors :_

8533 21 -- _For a power handling capacity not exceeding 20 W :_

--- _Of bare wire :_

8533 21 11 ---- Of nichrome u Free 
8533 21 19 ---- Other u Free 
--- _Of insulated wire :_

8533 21 21 ---- Of nichrome u Free 
8533 21 29 ---- Other u Free 
8533 29 -- _Other_ :

--- _Of bare wire:_

8533 29 11 ---- Of nichrome u Free 
8533 29 19 ---- Other u Free 
--- _Of insulated wire :_

8533 29 21 ---- Of nichrome u Free 
8533 29 29 ---- Other u Free 
            - _Wirewound_ _variable resistors, including rheostats_

_and potentiometers_ _:_

8533 31 -- _For a power handling capacity not exceeding_

_20 W:_

8533 31 10 --- Potentiometers u Free 
8533 31 20 --- Rheostats u Free 
8533 31 90 --- Other u Free 
8533 39 -- _Other_ :

8533 39 10 --- Potentiometers u Free 
8533 39 20 --- Rheostats u Free 
8533 39 90 --- Other u Free 
8533 40 - _Other variable resistors, including rheostats and_

_potentiometers:_

8533 40 10 --- Potentiometers u Free 

-----

**SECTION-XVI** **CHAPTER-85**

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

8533 40 20 --- Rheostats u Free 
8533 40 30 --- Thermistors u Free 
8533 40 90 --- Other u Free 
8533 90 00 - Parts u Free 
**8534 00 00** **PRINTED** **CIRCUITS** u Free 
**8535** **ELE** **CT RICAL** **AP PAR AT US** **F OR S WI T CH I NG O R**

**PROTECTING ELECTRICAL CIRCUITS,** **OR FOR MAKING**

**CONNECTIONS TO OR IN ELECTRICAL CIRCUITS** **(FOR**

**EXAMPLE,** **SWITCHES,** **FUSES,** **LIGHTNING ARRESTERS,**

**VOLTAGE LIMITERS, SURGE SUPPRESSORS, PLUGS AND**


**OTHER CONNECTORS,** **JUNCTION BOXES),** **FOR**

**VOLTAGE EXCEEDING** **1,000** **VOLTS**

8535 10 - _Fuses :_


**A**


8535 10 10 --- For switches having rating upto 15 amps, u 10% 
rewireable

8535 10 20 --- For switches having rating above 15 amps, u 10% 
high rupturing capacity or rewireable

8535 10 30 --- Other rewireable fuses u 10% 
8535 10 40 --- Other high rupturing capacity fuses u 10% 
8535 10 50 --- Fuses gear u 10% 
8535 10 90 --- Other u 10% 
             - _Automatic circuit breakers :_

8535 21 -- _For a voltage of less than 72.5 kV:_

--- _SF6 circuit breakers :_

8535 21 11 ---- For a voltage of 11 kV u 10% 
8535 21 12 ---- For a voltage of 33 kV u 10% 
8535 21 13 ---- For a voltage of 66 kV u 10% 
8535 21 19 ---- Other u 10% 
--- _Vacuum circuit breakers :_

8535 21 21 ---- For a voltage of 11 kV u 10% 
8535 21 22 ---- For a voltage of 33 kV u 10% 
8535 21 23 ---- For a voltage of 66 kV u 10% 
8535 21 29 ---- Other u 10% 
8535 21 90 --- Other u 10% 
8535 29 -- _Other :_

--- _SF6 circuits breakers :_

8535 29 11 ---- For a voltage of 132 kV u 10% 
8535 29 12 ---- For a voltage of 220 kV u 10% 
8535 29 13 ---- For a voltage of 400 kV u 10% 
8535 29 19 ---- Other u 10% 
--- _Vacuum circuit breakers :_

8535 29 21 ---- For a voltage of 132 kV u 10% 

-----

**SECTION-XVI** **CHAPTER-85**

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

8535 29 22 ---- For a voltage of 220 kV u 10% 
8535 29 23 ---- For a voltage of 400 kV u 10% 
8535 29 29 ---- Other u 10% 
8535 29 90 --- Other u 10% 
8535 30 - _Isolating switches_ _and make-and-break switches:_

8535 30 10 --- Of plastic u 10% 
8535 30 90 --- Other u 10% 
8535 40 - _Lightning arresters,_ _voltage limiters_ _and surge_

_suppressors :_

8535 40 10 --- Lightning arresters u 7.5% 
8535 40 20 --- Voltage limiters u 7.5% 
8535 40 30 --- Surge suppressors u. 7.5% 
8535 90 - _Other :_

8535 90 10 --- Motor starters for AC motors u 7.5% 
8535 90 20 --- Control gear and starters for DC motors u 7.5% 
8535 90 30 --- Other control and switchgears u 7.5% 
8535 90 40 --- Junction boxes u. 7.5% 
8535 90 90 --- Other u 7.5% 
**8536** **ELE CT RICAL** **AP PAR AT US** **F OR** **S WI T CH I NG** **O R**

**PROTECTING ELECTRICAL CIRCUITS,** **OR FOR MAKING**

**CONNECTIONS TO OR IN ELECTRICAL CIRCUITS** **(FOR**

**EXAM P LE,** **S WIT CH ES,** **RE LAYS,** **F USES,** **SUR GE**

**SUPPRESSORS,** **PLUGS,** **SOCKETS,** **LAMP-HOLDERS AND**

**OTHER CONNECTORS,** **JUNCTION BOXES),** **FOR** **A**

**VO LTAG E** **N OT** **EXC E ED I NG** **1, 000** **VO LTS :**

**CONNECTORS FOR OPTICAL FIBRES,** **OPTICAL FIBER**

**BUNDLES OR CABLES.**

8536 10 - _Fuses :_

8536 10 10 --- For switches having rating upto 15 amps, u 10% 
rewireable

8536 10 20 --- For switches having rating above 15 amps, u 10% 
high rupturing capacity or rewireable

8536 10 30 --- Other rewireable fuses u 10% 
8536 10 40 --- Other high rupturing capacity fuses u 10% 
8536 10 50 --- Fuses gear u 10% 
8536 10 60 --- Electronic fuses u 10% 
8536 10 90 --- Other u 10% 
8536 20 - _Automatic circuit breakers :_

8536 20 10 --- Air circuit breakers u 10% 
8536 20 20 --- Moulded case circuit breakers u 10% 
8536 20 30 --- Miniature circuit breakers u 10% 
8536 20 40 --- Earth leak circuit breakers u 10% 
8536 20 90 --- Other u 10% 

-----

**SECTION-XVI** **CHAPTER-85**

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

8536 30 00 - Other apparatus for protecting electrical circuits u 10%             - _Relays:_

8536 41 00 -- For a voltage not exceeding 60 V u 15% 
8536 49 00 -- Other u 15% 
8536 50 - _Other switches :_

8536 50 10 --- Control and switch gears u 10% 
8536 50 20 --- Other switches of plastic u 10% 
8536 50 90 --- Other u 10% 
            - _Lamp-holders,_ _plugs and_ _sockets:_

8536 61 -- _Lamp-holders :_

8536 61 10 --- Of plastic u 10% 
8536 61 90 --- Of other materials u 10% 
8536 69 -- _Other_ :

8536 69 10 --- Of plastic u 10% 
8536 69 90 --- Of other materials u 10% 
8536 70 00 - Connectors for optical fibres, optical fibre bundles u. 7.5% 
or cables

8536 90 - _Other apparatus :_

8536 90 10 --- Motor starters for AC motors u 10% 
8536 90 20 --- Motor starters for DC motors u 10% 
8536 90 30 --- Junction boxes u 10% 
8536 90 90 --- Other u 10% 
**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**

8537 10 00 - For a voltage not exceeding 1,000 V kg. 15% 
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_


8538 10 10


--

_other bases for the goods of heading 8537,not_
_equipped with their apparatus:_
For industrial use


u


7.5%





8538 10 90 --- Other kg. 7.5% 
8538 90 00 - Other kg. 15% 
**8539** **EL E CTR I C F IL A M EN T** **O R** **D IS CH AR G E** **LA M P S**

**INCLUDING SEALED BEAM LAMP UNITS AND ULTRA-**

**VIOLET OR INFRA-RED LAMPS,** **ARC-LAMPS;** **LIGHT-**
**EMITTING** **DIODE** **(LED)** **LIGHT** **SOURCES**


-----

**SECTION-XVI** **CHAPTER-85**

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

8539 10 00 - Sealed beam lamp units u 15% 
              - _Other_ _filament_ _lamps,_ _excluding_ _ultra-violet_

_or infra-red lamps :_

8539 21 -- _Tungsten halogen :_

--- _Other_ :

8539 21 10 ---- Miniature halogen lamps with fittings u 10% 
8539 21 20 ---- Other for automobiles u 15% 
8539 21 90 ---- Other u 10% 
8539 22 00 -- Other, of a power not exceeding 200 W and for u 10% 
a voltage exceeding 100 V

8539 29 -- _Other_ :

8539 29 10 --- Of retail sale price not exceeding rupees u 10% 
20 per bulb

8539 29 20 --- Bulb, for torches u 10% 
8539 29 30 --- Miniature bulbs u 10% 
8539 29 40 --- Other for automobile lamps u 15% 
8539 29 90 --- Other u 10% 
              - _Discharge lamps, other than ultra-violet lamps:_

8539 31 -- _Fluorescent, hot cathode :_

8539 31 10 --- Compact fluorescent lamps u 10% 
8539 31 90 --- Other u 10% 
8539 32 -- _Mercury or sodium vapour lamps; metal halide_

_lamps:_

8539 32 10 --- Mercury vapour lamps u 10% 
8539 32 20 --- Sodium vapour lamps u 10% 
8539 32 30 --- Metal halide lamps u 10% 
8539 39 -- _Other_ :

8539 39 10 --- Energy efficient triphosphor fluorescent lamps u 10% 
8539 39 90 --- Other u 10% 
              - _Ultra-violet or infra-red lamps; arc-lamps :_

8539 41 00 -- Arc-lamps u 10% 
8539 49 00 -- Other u 10% 

_Light-emitting diode (LED) light sources:_
Light-emitting diode (LED) modules
Light-emitting diode (LED) lamps


u
u


8539 51 00
8539 52 00



 
--





20%
20%


8539 90 - _Parts :_

8539 90 10 --- Parts of fluorescent tube lamps kg. 10% 
8539 90 20 --- Parts of arc-lamps kg. 10% 
8539 90 90 --- Other kg. 10% 
**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)**


-----

**SECTION-XVI** **CHAPTER-85**

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


_Cathode-ray television picture tubes, including_
_video monitor cathode-ray tubes :_
_Colour :_

Television picture tubes of 20‖ and 21‖
size, except 21‖ flat and full square
(F and FST) colour TV picture tubes
Video monitor cathode-ray tubes


u

u


8540 11

8540 11 10

8540 11 20



  
-
--
--

10%

10%






8540 11 90 --- Other u 10% 
8540 12 00 -- Monochrome u 10% 

8540 20 00

8540 40

8540 40 10



  
  
- - 

Television camera tubes; image converters
and intensifiers; other photos-cathode tubes
Data or graphic display tubes, monochrome;

data or graphic display tubes, colour, with a

phosphor dot screen pitch smaller than 0.4 mm:
Data or graphic display tubes, monochrome


u 10% 

u


10%





8540 40 20 - - - Data or graphic display tubes, colour, with a

phosphor dot screen pitch smaller than 0.4 mm


u free 

8540 60 00

8540 71 00

8540 79 00

8540 81 00

8540 89 00

8540 91 00



 
 
-
-
 
-
-
 
-

Other cathode-ray tubes
_Microwave tubes (for example, magnetrons,_
_klystrons, travelling wave tubes, carcinotrons),_
_excluding grid-controlled tubes :_
Magnetrons

Other
_Other valves and tubes:_
Receiver or amplifier valves and tubes

Other
_Parts :_
Of cathode-ray tubes


u

u

u

u

u

kg.


10%

10%

10%

10%

10%

10%










8540 99 00 -- Other kg. 10% 

**8541** **SEMICONDUCTOR DEVICES (FOR EXAMPLE, DIODES,**

**TRANSISTORS, SEMICONDUCTOR-BASED TRANSDUCERS);**

**PHOTOSENSITIVE** **SEMICONDUCTOR,** **DEVICES,**

**INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT**

**ASSEMBLED IN MODULES OR MADE UP INTO PANELS;**

**LIGHT-EMITTING DIODES (LED), WHETHER OR NOT**

**ASSEMBLED WITH OTHER LIGHT-EMITTING DIODES**

**(LED); MOUNTED PIEZO-ELECTRIC CRYSTALS**

8541 10 00 - Diodes, other than photosensitive or light- emitting u Free 
diodes (LED)

             - _Transistors,_ _other_ _than_ _photosensitive_

_transistors :_

8541 21 00 -- With a dissipation rate of less than 1 W u Free 
8541 29 00 -- Other u Free 
8541 30 - _Thyristors, diacs and triacs, other than_

_photosensitive devices :_


-----

8541 30 10 --- Thyristors u Free 
8541 30 90 --- Other u Free 
### - Photosensitive semi-conductor devices, including

_photo voltaic cells whether or not assembled_ _in_

_modules_ _or_ _made_ _up_ _into panels;_ _light-emitting_

_diodes (LED):_

8541 41 00 -- Light-emitting diodes (LED) u free 
8541 42 00 -- Photovoltaic cells not assembled in modules or made u 25% 
up into panels

8541 43 00 -- Photovoltaic cells assembled in modules or made up u 40% 
into panels

8541 49 00 -- Other u 40% 
             - _Other semiconductor devices:_

8541 51 00 -- Semiconductor-based transducers u 20% 
8541 59 00 -- Other u 20% 
8541 60 00 - Mounted piezo-electric crystals u Free 
8541 90 00 - Parts kg. Free 

8541 42 00

8541 43 00


-
-

**8542** **ELECTRONIC** **INTEGRATED** **CIRCUITS**

             - _Electronic_ _integrated_ _circuits:_

8542 31 00 -- Processors and controllers, whether or not u Free 
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 00 -- Other u 7.5% 
8542 90 00 - Parts kg. Free 
**8543** **ELECTRICAL** **MACHINES** **AND** **APPARATUS** **HAVING**

**INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDING**

**ELSEWHERE IN THIS CHAPTER**

8543 10 - _Particle accelerators:_

8543 10 10 --- Ion implanters for doping semi-conductor material u Free 
8543 10 20 --- Vane graff, cock-croft, Walton accelerators u 7.5% 
8543 10 30 --- Synchrocyclotrons, synchrotrons u 7.5% 
8543 10 90 --- Other including cyclotrons u 7.5% 
8543 20 - _Signal_ _generators :_

8543 20 10 --- Sweep generators u 7.5% 
8543 20 20 --- Impulse generators u 7.5% 
8543 20 30 --- Tacho generators u 7.5% 
8543 20 90 --- Other u 7.5% 
8543 30 00 --- Machines and apparatus for electroplating, u 7.5% 
electrolysis or electrophoresis

8543 40 00 - Electronic cigarettes and similar personal electric u 7.5% 
vaporising devices

8543 70 - _Other_ _machines_ _and_ _apparatus:_

8543 70 11 ---- Proximity card and tags u Free 
8543 70 12 ---- Metal detector u 7.5% 
8543 70 13 ---- Mine detector u 7.5% 
8543 70 19 ---- Other u 7.5% 
--- _Audio_ _special_ _effect_ _equipment:_

8543 70 21 ---- Digital reverberators u 7.5% 

-----

g y g

8543 70 34 ---- Paint box u 7.5% 
8543 70 35 ---- Video typewriter u 7.5% 
8543 70 36 ---- Video matting machine u 7.5% 
8543 70 39 ---- Other u 7.5% 
--- _Edit control Unit:_

8543 70 41 ---- Computerised editing system controlling more than u 7.5% 
three video editing machines

8543 70 42 ---- Other video control unit u 7.5% 
8543 70 49 ---- Other u 7.5% 
8543 70 50 --- Colour corrector u 7.5% 
--- _Amplifier:_

8543 70 61 ---- Broadcast amplifier u 7.5% 
8543 70 62 ---- Limiting amplifier, video distribution amplifier and u 7.5% 
stabilizing amplifiers

8543 70 69 ---- Other u 7.5% 
--- _Graphic_ _equalizer_ _and_ _synthesized_ _receivers:_

8543 70 71 ---- Graphic equalizer u 7.5% 
8543 70 72 ---- Synthesised receivers u 7.5% 
--- _Other:_

8543 70 91 ---- RF(radio frequency) power amplifier and noise u 7.5% 
generators for communication jamming equipment,

static and mobile or man-portable

8543 70 92 ---- Equipment gadgets based on solar energy u 7.5% 
8543 70 93 ---- Professional beauty care equipment u 7.5% 
8543 70 94 ---- Audio visual stereo encoders u 7.5% 
8543 70 95 ---- Time code generator u 7.5% 
8543 70 99 ---- Other u 7.5% 
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 FIBRE**

**CABLES,** **MADE UP OF INDIVIDUALLY SHEATHED**

**F IBRES,** **WHE TH ER O R N OT A SS EMB LED** **WI TH**

**ELECTRIC CONDUCTORS OR FITTED WITH CONNECTORS**

             - _Winding wire :_

8544 11 -- _Of_ _copper:_

8544 11 10 --- Enamelled m 10% 
8544 11 90 --- Other m 10% 
8544 19 -- _Other_ :

8544 19 10 --- Asbestos covered m 15% 
8544 19 20 --- Plastic insulated m 15% 
8544 19 30 --- Rubber insulated m 15% 
8544 19 90 --- Other m 15% 
8544 20 - _Co-axial cable and other co-axial electric_

_conductors_ _:_

8544 20 10 --- Co-axial cable m 10% 
8544 20 90 --- Other m 10% 
8544 30 00 - Ignition wiring sets and other wiring sets of a m 15% 
kind used in vehicles, aircraft or ships

-- _Other electric conductors, for a voltage not_

_exceeding_ _1,000V:_


-----

8544 42 91 ---- Paper insulated, of a kind used in m 15% 
telecommunication

8544 42 92 ---- Plastic insulated, of a kind used in m 15% 
telecommunication

8544 42 93 ---- Rubber insulated, of a kind used in m 15% 
telecommunication

8544 42 99 ---- Other m 15% 
8544 49 -- _Other:_

8544 49 10 --- Paper insulated m 15% 
8544 49 20 --- Plastic insulated m 15% 
8544 49 30 --- Rubber insulated m 15% 
--- _Other:_ m 15%             
8544 49 91 ---- Paper insulated, of a kind used in m 15% 
telecommunication

8544 49 92 ---- Plastic insulated, of a kind used in m 15% 
telecommunication

8544 49 93 ---- Rubber insulated, of a kind used in m 15% 
telecommunication

8544 49 99 ---- Other m 15% 
8544 60 - _Other electric conductors, for a voltage_

_exceeding 1000 V :_

8544 60 10 --- Paper insulated m 10% 
8544 60 20 --- Plastic insulated m 10% 
8544 60 30 --- Rubber insulated m 10% 
8544 60 90 --- Other m 10% 
8544 70 - _Optical fibre cables :_

8544 70 10 --- Lead alloy sheathed cables for lighting purposes m Free 
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 :_

8545 11 00 -- Of a kind used for furnaces kg. 7.5% 
8545 19 00 -- Other kg. 7.5% 
8545 20 00 - Brushes kg. 7.5% 
8545 90 - _Other :_

8545 90 10 --- Arc-lamp carbon kg. 7.5% 
8545 90 20 --- Battery carbon kg. 7.5% 
8545 90 90 --- Other kg. 7.5% 
**8546** **ELECTRICAL** **INSULATORS** **OF** **ANY** **MATERIAL**

8546 10 00 - Of glass kg. 7.5% 
8546 20 - _Of ceramics :_

--- _Porcelain discs and strings :_

8546 20 11 ---- Porcelain below 6.6 kV kg. 7.5% 
8546 20 19 ---- Other kg. 7.5% 
--- _Porcelain post insulators :_

8546 20 21 ---- Below 6.6 kV kg. 7.5% 
8546 20 22 ---- 6.6 kV or above but upto 11 kV kg. 7.5% 
8546 20 23 ---- Above 11 kV but upto 66 kV kg. 7.5% 
8546 20 24 ---- Above 66 kV but upto 132 kV kg. 7.5% 
8546 20 29 Ab 132 kV k 7 5%


-----

8546 20 40 --- Other high tension procelain solid core insulators kg. 7.5% 
8546 20 50 --- Other low tension procelain insulators including kg. 7.5% 
telegraph and telephone insulators

8546 20 90 --- Other kg. 7.5% 
8546 90 - _Other_ :

8546 90 10 --- Heat shrinkable components kg. 7.5% 
8546 90 90 --- Other kg. 7.5% 
**8547** **INSULATING FITTINGS FOR ELECTRICAL MACHINES,**
**APPLIANCES OR EQUIPMENT, BEING FITTINGS WHOLLY OF**
**INSULATING** **MATERIAL** **APART** **FROM** **ANY**

**MINORCOMPONENTS OF METAL (FOR EXAMPLE, THREADED**
**SOCKETS) INCORPORATED DURING MOULDING SOLELY FOR**

**THE PURPOSES OF ASSEMBLY, OTHER THAN INSULATORS** **OF**
**HEADING** **8546; ELECTRICAL CONDUIT TUBING AND**

**JOINTS** **THEREFOR,** **OF** **BASE METAL** **LINED** **WITH** **INSULATING**
**MATERIAL**

8547 10 - Insulating fittings of ceramics :

8547 10 10 --- Porcelain bushing below 6.6 kV                   kg.        7.5% 
8547 10 20 --- Porcelain bushings for voltage 6.6 kV or above        kg. 7.5% 
but below 11 kV

8547 10 30 --- Porcelain bushings for voltage 11 kV or above         kg. 7.5% 
but below 66 kV

8547 10 40 --- Porcelain bushings for voltage 66 kV or above        kg.        7.5% 
8547 10 90 --- Other kg.        7.5% 
8547 20 00 - Insulating fittings of Plastics kg. 7.5% 
8547 90 - Other :

8547 90 10 --- Electrical insulating fittings of glass                 kg.         7.5%       
8547 90 20 --- Electrical conduit tubing and joints therefore, of    kg.         7.5% 
base metal lined with insulating material

8547 90 90 ---  Other

**8548 00 00** **ELECTRICAL PARTS OF MACHINERY OR APPARATUS, NOT** u 10% **SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER**

**8549** **ELECTRICAL AND ELECTRONIC WASTE AND SCRAP**

### - Waste and scrap of primary cells, primary batteries and
electric accumulators; spent primary cells, spent

primary batteries and spent electric accumulators;


8549 11 00 -- Waste and scrap of lead-acid accumulators; spent leadacid accumulators

### -- Other, containing lead, cadmium or mercury

8549 12 00
8549 13 00 -- Sorted by chemical type and not containing lead,

cadmium or mercury

8549 14 00 -- Unsorted and not containing lead, cadmium or Mercury
8549 19 00 -- Other

### - Of a kind used principally for the recovery of

_precious metal:_

8549 21 00  -- Containing primary cells, primary batteries, electric
accumulators, mercury-switches, glass from cathoderay tubes or other activated glass, or electrical or
electronic components containing cadmium, mercury,
lead or polychlorinated biphenyls (PCBs)

8549 29 00 -- Other

           - _Other electrical and electronic assemblies and printed_

_circuit boards:_


kg. 10% 

kg.
kg.

kg.
kg.


10%
10%

10%
10%








kg. 10% 
kg. 10% 

-----

kg.

kg.

kg.



 
 


10%

10%

10%


8549 39 00

8549 91 00

8549 99 00


-
 
-
-

p g y

lead or polychlorinated biphenyls (PCBs)
Other
_Other:_
Containing primary cells, primary batteries, electric
accumulators, mercury-switches, glass from cathoderay tubes or other activated glass, or electrical or
electronic components containing cadmium, mercury,
lead or polychlorinated biphenyls (PCBs)‗
Other


-----

**SECTION-XVII** **CHAPTER-86**

**SECTION XVII**

**VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED**

**TRANSPORT EQUIPMENT**

**NOTES** **:**

1. This Section does not cover articles of heading 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;
(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) luminaries and lighting fittings and parts thereof 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 of 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.

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 (hovertrains);

(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.


-----

**SECTION-XVII** **CHAPTER-86**

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.

Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and

signalling, safety or traffic control equipment for hovertrain 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

hovertrains (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.

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard Prefer-**

**ential**

**Areas**

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

**RAIL LOCOMOTIVES POWERED FROM AN EXTERNAL**

**8601** **SOURCE** **OF** **ELECTRICITY** **OR** **BY** **ELECTRIC**

**ACCUMULATORS**

8601 10 00 - Powered from an external source of electricity u 10% 

-----

**SECTION-XVII** **CHAPTER-86**

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

8601 20 00 - Powered by electric accumulators u 10% 
**8602** **OTHER** **RAIL** **LOCOMOTIVES;** **LOCOMOTIVE** **TENDERS**

8602 10 00 - Diesel-electric locomotives u 10% 
8602 90 - _Other :_

8602 90 10 --- Steam locomotives and tenders thereof u 10% 
8602 90 90 --- Other u 10% 
**8603** **SELF-PROPELLED** **RAILWAY** **OR** **TRAMWAY** **COACHES,**

**VANS AND TRUCKS,** **OTHER THAN THOSE OF HEADING**

**8604**

8603 10 00 - Powered from an external source of u 10% 

u


8603 90 00





electricity
Other


10%





**8604 00 00** **RAILWAY OR TRAMWAY MAINTENANCE OR SERVICE**

**VEHICLES WHETHER OR NOT SELF-PROPELLED (FOR**

**EXAMPLE, WORKSHOPS, CRANES, BALLAST TAMPERS,**

**TRACK-LINERS,TESTING COACHES ANDTRACK INSPECTION**

**VEHICLES)**

**8605 00 00** **RAILWAY OR TRAMWAY PASSENGER COACHES,** **NOT SELF-**
**PROPELLED; LUGGAGE VANS, POST OFFICE COACHES**
**AND OTHER SPECIAL PURPOSE RAILWAY OR TRAMWAY**

**COACHES,** **NOT** **SELF-PROPELLED** **(EXCLUDING** **THOSE**

**OF HEADING** **8604)**

**8606** **RAILWAY OR TRAMWAY GOODS VANS AND WAGONS,** **NOT**

**SELF-PROPELLED**

8606 10 - _Tank wagons and the like :_

8606 10 10 --- Four wheeler tank wagons of pay-load exceeding

23 tonnes

8606 10 20 --- Eight wheeler tank wagons of pay-load not

exceeding 60 tonnes


u 10% 
u 10% 
u 10% 
u 10% 

8606 10 90 --- Other u 10% 
8606 30 00 - Self-discharging vans and wagons, other than u 10% 
those of sub-heading 8606 10

              - _Other :_

8606 91 -- _Covered and closed :_

8606 91 10 --- Meter guage eight wheeler covered wagons of u 10% 

8606 91 20

8606 91 90


--
--

pay-load not exceeding 38 tonnes
Broad guage eight wheeler covered wagons of

pay-load not exceeding 60 tonnes
Other


u

u


10%

10%






-----

**SECTION-XVII** **CHAPTER-86**

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

8606 92 -- _Open_ _with_ _non-removable_ _sides_ _of_ _a height_

_exceeding 60 cms :_

8606 92 10 --- Bogie eight wheeler wagons of pay-load not u 10% 

u

u


8606 92 20

8606 92 90


--
--

exceeding 60 tonnes
Broad guage bogie eight wheeler wagons of

pay-load exceeding 60 tonnes but not

exceeding 67 tonnes
Other


10%

10%






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 :_

8607 11 00 -- Driving bogies and bissel-bogies kg. 10% 
8607 12 00 -- Other bogies and bissel-bogies kg. 10% 
8607 19 -- _Other including parts :_

8607 19 10 --- Axles, wheels for coaches, van and wagons kg. 10% 

8607 19 20


--

(rolling-stock)
Axles and wheels for locomotives


kg.


10%





8607 19 30 --- Axle boxes (lubricating or grease box) kg. 10% 

8607 19 90

8607 21 00


--
 
-

Other parts of axles and wheels
_Brakes and parts thereof :_
Air brakes and parts thereof


kg.

kg.


10%

10%






8607 29 00 -- Other kg. 10% 
8607 30 - _Hooks and other coupling devices, buffers_

_and parts thereof :_

8607 30 10 --- Buffers and coupling devices kg. 10% 

8607 30 90

8607 91 00


--
 
-

Other
_Other :_
Of locomotives


kg.

kg.


10%

10%






8607 99 -- _Other :_

8607 99 10 --- Parts of coach work of railway running stock kg. 10% 
8607 99 20 --- Parts of tramway, locomotives and running kg. 10% 

kg.


8607 99 30


--

stock
Hydraulic shock absorbers for railway bogies


10%





8607 99 90 --- Other kg. 10% 
**8608** **RAILWAY OR TRAMWAY TRACK FIXTURES AND**

**FITTINGS; MECHANICAL** **(INCLUDING ELECTO-**

**MECHANICAL) SIGNALLING, SAFETY OR TRAFFIC**

**CONTROL EQUIPMENT FOR RAILWAY, TRAMWAYS,**

**ROADS, INLAND WATERWAYS, PARKING FACILITIES,**

**PORT** **INSTALLATION** **OR** **AIR-FIELDS;** **PARTS** **OF** **THE**
**FOREGOING**


-----

**SECTION-XVII** **CHAPTER-86**

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


8608 00

8608 00 10



  
--

_Railway or tramway track fixtures and fittings;_
_mechanical_ _(including_ _electo-mechanical)_

_signalling, safety or traffic control equipment_
_for_ _railway,_ _tramways,_ _roads,_ _inland_

_waterways, parking facilities, port installation_
_or air-fields;  parts  of  the foregoing :_
Railway and tramway track fixtures and fittings


kg.


10%





8608 00 20 --- Mechanical equipment, not electrically

powered for signalling to, or controlling, road
rail or other vehicles, ships or aircraft


kg. 10% 

8608 00 30 --- Other traffic control equipment for railways kg. 10% 

8608 00 40

8608 00 90


--
--

Other traffic control equipment for roads or
inland waterways including automatic traffic
control equipment for use at ports and airports
Other


kg.

kg


10%

10%






**8609 00 00** **CONTAINERS** **(INCLUDING CONTAINERS FOR THE**

**TRANSPORT OF FLUIDS) SPECIALLY DESIGNED AND**

**EQUIPPED FOR CARRIAGE BY ONE OR MORE MODES OF**

**TRANSPORT**


u 10% 

-----

**SECTION-XVII** **CHAPTER-87**

**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 constructed 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, fertilizers or other goods.

Machines and working tools designed for fitting to tractors of heading 8701 as interchangeable equipment

remain classified in their respective headings even if presented with the tractor, and whether or not mountedon
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 9503.

**Sub Heading Note:**

1. Sub-heading 8708 22 covers :

(a) front windscreens (windshields), rear windows and other windows, framed; and
(b) front windscreens (windshields), rear windows and other windows, whether or not framed,

incorporating heating devices or other electrical or electronic devices, when suitable for use solely or
principally with the motor vehicles of headings 8701 to 8705.

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard Prefer-**

**ential**

**Areas**

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

**8701** **TRACTORS** **(OTHER** **THAN** **TRACTORS** **OF HEADING 8709)**

8701 10 00  - Single axle tractors u 10%  
8701 21 00  - _Road tractors for semi-trailers :_

-- With only compression-ignition internal combustion u 10%                
piston engine (diesel or semi-diesel)

8701 22 00 --- With both compression-ignition internal combustion u 10%  
piston engine (diesel or semi-diesel) and electric
motor as motors for propulsion

8701 23 00 -- With both spark-ignition internal combustion piston u 10%  
engine and electric motor as motors for propulsion

8701 24 00 -- With only electric motor for propulsion u 10%  8701 29 00  - Other u 10%  
8701 30  - _Track-laying_ _tractors :_

--- _Garden tractors :_

8701 30 11 ---- Of engine capacity not exceeding 1,800 cc u 10%  
8701 30 19 ---- Other u 10%  
--- _Other :_

8701 30 91 ---- Of engine capacity not exceeding 1,800 cc u 10%  
8701 30 99 ---- Other u 10%  
          - Other of an engine power:


-----

8701 93 00 -- Exceeding 37 kW but not exceeding 75 kW u 10% 
8701 94 00 -- Exceeding 75 kW but not exceeding 130 kW u 10% 
8701 95 00 -- Exceeding 130 kW u 10% 
**8702** **MOTOR** **VEHICLES** **FOR** **THE** **TRANSPORT** **OF** **TEN** **OR**

**MORE PERSONS,** **INCLUDING THE DRIVER**

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 vehicle, air-conditioned u 40% 
8702 10 12 ---- Integrated monocoque vehicle, non air-conditioned u 40% 
8702 10 18 ---- Other, air-conditioned u 40% 
8702 10 19 ---- Other, non air-conditioned u 40% 
--- _Other:_

8702 10 21 ---- Integrated monocoque vehicle, air-conditioned u 40% 
8702 10 22 ---- Integrated monocoque vehicle, non air-conditioned u 40% 
8702 10 28 ---- Other, air-conditioned u 40% 
8702 10 29 ---- Other, non air-conditioned u 40% 
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 vehicle, air-conditioned u 40% 
8702 20 12 ---- Integrated monocoque vehicle, non air-conditioned u 40% 
8702 20 18 ---- Other, air-conditioned u 40% 
8702 20 19 ---- Other, non air-conditioned u 40% 
--- _Other:_

8702 20 21 ---- Integrated monocoque vehicle, air-conditioned u 40% 
8702 20 22 ---- Integrated monocoque vehicle, non air-conditioned u 40% 
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_

_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 vehicle, air-conditioned u 40% 
8702 30 12 ---- Integrated monocoque vehicle, non air-conditioned u 40% 
8702 30 18 ---- Other, air-conditioned u 40% 
8702 30 19 ---- Other, non air-conditioned u 40% 
--- _Other:_

8702 30 21 ---- Integrated monocoque vehicle, air-conditioned u 40% 
8702 30 22 ---- Integrated monocoque vehicle, non air-conditioned u 40% 
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 13persons,_


u


8702 40 11


---

_including the driver:_
Integrated monocoque vehicle, air-conditioned


40%





8702 40 12 I d hi l i di i d 40%


-----

8702 40 19

8702 40 21


---
--
---

Other, non air-conditioned
_Other:_
Integrated monocoque vehicle, air-conditioned


u

u


40%

40%






8702 40 22 ---- Integrated monocoque vehicle, non air-conditioned u 40% 
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 vehicle, air-conditioned u 40% 
8702 90 12 ---- Integrated monocoque vehicle, non air-conditioned u 40% 
8702 90 18 ---- Other, air-conditioned u 40% 

8702 90 19

8702 90 21


---
--
---

Other, non air-conditioned
_Other:_
Integrated monocoque vehicle, air-conditioned


u

u


40%

40%






8702 90 22 ---- Integrated monocoque vehicle, non air-conditioned u 40% 
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 :_

8703 10 10 --- Electrically operated u 125% 
8703 10 90 --- Other u 125% 
             - _Other vehicles, with only spark-ignition internal_

_combustion piston engine :_

8703 21 -- _Of a cylinder capacity not exceeding 1,000 cc :_

8703 21 10 --- Vehicles principally designed for the transport of u 125% 
more than seven persons, including the driver

8703 21 20 --- Three-wheeled vehicles u 125% 
--- _Other :_

8703 21 91 ---- Motor cars u 125% 

8703 21 20


--

8703 21 92 ---- Specialised transport vehicles such as ambulances, u 125% 
prison vans and the like

8703 21 99 ---- Other u 125% 
8703 22 -- _Of a cylinder capacity exceeding_ _1,000 cc but not_

_exceeding 1,500 cc :_

8703 22 10 --- Vehicles principally designed for the transport of u 125% 
more than seven persons, including the driver

8703 22 20 --- Specialised transport vehicles such as u 125% 
ambulances, prison vans and the like

8703 22 30 --- Three-wheeled vehicles u 125% 
--- _Other :_

8703 22 91 ---- Motor cars u 125% 
8703 22 99 ---- Other u 125% 
8703 23 -- _Of a cylinder capacity exceeding 1,500 cc_

_but not exceeding 3,000 cc :_

8703 23 10 --- Vehicles principally designed for the transport u 125% 
of more than seven persons including the driver


-----

8703 23 91 ---- Motor cars u 125% 
8703 23 92 ---- Specialised transport vehicles such as u 125% 
ambulances, prison vans and the like

8703 23 99 ---- Other u 125% 
8703 24 -- _Of a cylinder capacity exceeding 3,000 cc :_

8703 24 10 --- Vehicles principally designed for the transport u 125% 
of more than seven persons, including the driver

8703 24 20 --- Three-wheeled vehicles u 125% 
--- _Other :_

8703 24 91 ---- Motor cars u 125% 
8703 24 92 ---- Specialised transport vehicles such as u 125% 
ambulances, prison vans and the like

8703 24 99 ---- Other u 125% 
             - _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 :_

8703 31 10 --- Vehicles principally designed for the transport u 125% 
of more than seven persons, including the driver

8703 31 91 ---- Motor cars u 125% 
8703 31 92 ---- Specialised transport vehicles such as u 125% 
ambulances, prison vans and the like

8703 31 99 ---- Other u 125% 
8703 32 -- _Of a cylinder capacity exceeding 1,500 cc_

_but not exceeding 2,500 cc :_

8703 32 10 --- Vehicles principally designed for the transport u 125% 
of more than seven persons, including the driver

--- _Other :_

8703 32 91 ---- Motor cars u 125% 
8703 32 92 ---- Specialized transport vehicles such as u 125% 
ambulances, prison vans and the like

8703 32 99 ---- Other u 125% 
8703 33 -- _Of a cylinder capacity exceeding 2,500 cc :_

8703 33 10 --- Vehicles principally designed for the transport u 125% 
of more than seven persons, including the driver

8703 33 20 --- Three-wheeled vehicles u 125% 
--- _Other :_

8703 33 91 ---- Motor cars u 125% 
8703 33 92 ---- Specialised transport vehicles such as u 125% 
ambulances, prison vans and the like

8703 33 99 ---- Other u 125% 
8703 40 - _Other vehicles, with both spark-ignition internal_

_combustion piston engine and electric motor as_

_motors for propulsion, other than those capable_

_of being charged by plugging to external source of_

_electric power:_

8703 40 10 --- Vehicles principally designed for transport of more u 125% 
than seven persons, including driver

8703 40 20 --- Specialised transport vehicles such as ambulances, u 125% 
prison vans and the like

8703 40 30 --- Motor cars u 125% 
h h l d hi l 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:_

8703 50 10 --- Vehicles principally designed for transport of more u 125% 
than seven persons, including driver

8703 50 20 --- Specialised transport vehicles such as ambulances, u 125% 
prison vans and the like

8703 50 30 --- Motor cars u 125% 
8703 50 40 --- Three-wheeled vehicles u 125% 
8703 50 90 --- Other u 125% 
8703 60 - _Other vehicles, with both spark-ignition internal_

_combustion piston engine and electric motor as_

_motors for propulsion, capable of being charged_

_by plugging to external source of electric power:_

8703 60 10 --- Vehicles principally designed for transport of more u 125% 
than seven persons, including driver

8703 60 20 --- Specialised transport vehicles such as ambulances, u 125% 
prison vans and the like

8703 60 30 --- Motor cars u 125% 
8703 60 40 --- Three-wheeled vehicles u 125% 
8703 60 90 --- Other u 125% 
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 for transport of more u 125% 
than seven persons, including driver

8703 70 20 --- Specialised transport vehicles such as ambulances, u 125% 
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 for transport of more u 125% 
than seven persons, including driver

8703 80 20 --- Specialised transport vehicles such as ambulances, u 125% 
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% 
8703 90 00 - Other u 125% 
**8704** **MOTOR** **VEHICLES** **FOR** **THE** **TRANSPORT** **OF** **GOODS**

8704 10 - _Dumpers designed for off-highway use :_


8704 10 10

8704 10 90


--
--

40%

40%






With net weight (excluding pay-load) exceeding
8 tonnes and maximum pay-load capacity not
less than 10 tonnes
Other


u

u


-----

8704 21 00 -- g.v.w. not exceeding 5 tonnes u 40% 
8704 22 00 -- g.v.w. exceeding 5 tonnes but not exceeding u 40% 
20 tonnes:

8704 23 00 -- g.v.w. exceeding 20 tonnes u 40% 
_-_ _Other, with only spark-ignition internal combustion_

_piston engine:_

8704 31 00 -- g.v.w. not exceeding 5 tonnes u 40% 

8704 32 00 -
             

u 40% 

8704 32 00 -- g.v.w. exceeding 5 tonnes u 40% 
             - _Other, with both compression-ignition internal_

_combustion piston engine_ (diesel or semi-diesel)
_and electric motor as motors for propulsion_

8704 41 00 -- g.v.w. not exceeding 5 tonnes u 40% 
8704 42 00 -- g.v.w. exceeding 5 tonnes but not exceeding u 40% 
20 tonnes

8704 43 00 -- g.v.w. exceeding 20 tonnes u 40% 
             - _Other, with both spark-ignition internal combustion_

_piston_ _engine_ _and_ _electric_ _motor_ _as_ _motors_ _for_
_propulsion:_

8704 51 00 -- g.v.w.not exceeding 5 tonnes u 40% 
8704 52 00 -- g.v.w. exceeding 5 tonnes u 40% 
8704 60 00 - Other with only electric motor for propulsion u 40% 
8704 90 - _Other :_

--- _Lorries_ _and_ _trucks:_

8704 90 11 ---- Refrigerated u 40% 
8704 90 12 ---- Electrically operated u 40% 
8704 90 19 ---- Other u 40% 
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,**


u


8705 10 00





**MOBILE WORKSHOPS,** **MOBILE RADIOLOGICAL UNITS)**
Crane lorries


10%





8705 20 00 - Mobile drilling derricks u 10% 
8705 30 00 - Fire fighting vehicles u 10% 
8705 40 00 - Concrete-mixer lorries u 10% 
8705 90 00 - Other u 10% 
**8706** **CHASSIS** **FITTED** **WITH** **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 1,800 cc u 15% 

8706 00 19

8706 00 21

8706 00 29


---
--
---
---

Other
_For the vehicles of heading 8702:_
For transport of not more than thirteen

persons, including the driver
Other

_F_ _th_ _t_ _hi l_ _f h_ _di_ _8703_


u

u

u


15%

15%

15%







-----

8706 00 39

8706 00 41


---
--
---

Other
_For the motor vehicles of heading 8704:_
For three-wheeled motor vehicle


u

u


15%

15%






8706 00 42 ---- For vehicles, other than petrol driven u 15% 
8706 00 43 ---- For dumpers covered in the heading 8704 u 15% 
8706 00 49 ---- Other u 15% 
8706 00 50 --- For the motor vehicles of heading 8705 u 15% 
**8707** **BODIES (INCLUDING CABS), FOR THE MOTOR**

**VEHICLES OF HEADINGS 8701** **TO** **8705**

8707 10 00 - For the vehicles of heading 8703 u 15% 
8707 90 00 - Other u 15% 
**8708** **PARTS** **AND ACCESSORIES OF** **THE** **MOTORVEHICLES**

**OF HEADINGS 8701** **TO 8705**

8708 10 - Bumpers and parts thereof :

8708 10 10 --- For tractors kg. 15% 

8708 10 90 --- Other kg.

         - Other parts and accessories of bodies

(including cabs) :


15% 

8708 21 00 -- Safety seat belts u 15% 8708 22 00 -- Front windscreens (windshields), rear windows and kg. 15% 
other windows specified in Sub-heading Note 1 to
this Chapter

8708 29 00 -- Other kg. 15% 
8708 30 00 - Brakes and servo-brakes; parts thereof kg. 15% 
8708 40 00 - Gear boxes and parts thereof kg. 15% 

8708 50 00

8708 70 00



 
 

Drive-axles with differential, whether or not
provided with other transmission components,
non-driving axles; parts thereof
Road wheels and parts and accessories thereof


kg.

kg.


15%

15%






8708 80 00 - Suspension systems and parts thereof (including kg. 15% 
shock absorbers)

         - Other parts and accessories:

8708 91 00 -- Radiators and parts thereof kg. 15% 
8708 92 00 -- Silencers (mufflers) and exhaust pipes; parts kg. 15% 

kg.


8708 93 00


-

thereof
Clutches and parts thereof


15%





8708 94 00 -- Steering wheels, steering columns and kg. 15% 

kg.


8708 95 00


-

steering boxes; parts thereof
Safety airbags with inflater system; parts thereof


15%





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 :_

8709 11 00 -- Electrical u 10% 
8709 19 00 Other u 10%


-----

**8710 00 00** **TANKS** **AND** **OTHER** **ARMOURED** **FIGHTING** **VEHICLES,**

**MOTO** **RISED,** **WHETH** **ER** **OR** **NOT** **F** **ITTED** **W** **ITH**

**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 internal combustion piston engine of a_

_cylinder capacity not exceeding 50 cc:_


kg. Free 

8711 10 10 --- Mopeds u 100% 
8711 10 20 --- Motorised cycles u 100% 
8711 10 90 --- Other u 100% 
8711 20 - _With_ _internal_ _combustion piston engine of a_

_cylinder capacity exceeding 50 cc but not_
_exceeding 250 cc :_

--- _Scooters :_

8711 20 11 ---- Of cylinder capacity not exceeding 75 cc u 100% 
8711 20 19 ---- Other u 100% 
--- _Motor cycles :_

8711 20 21 ---- Of cylinder capacity not exceeding 75 cc u 100% 
8711 20 29 ---- Other u 100% 
--- _Mopeds :_

8711 20 31 ---- Of cylinder capacity not exceeding 75 cc u 100% 
8711 20 39 ---- Other u 100% 
--- _Other :_

8711 20 91 ---- Of cylinder capacity not exceeding 75 cc u 100% 
8711 20 99 ---- Other u 100% 
8711 30 - _With 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 internal combustion piston engine of a_

_cylinder_ _capacity_ _exceeding500_ _cc_ _but_ _not_

_exceeding 800 cc :_

8711 40 10 --- Motor-cycles u 100% 
8711 40 90 --- Other u 100% 

8711 50 00 - With internal combustion piston engine of a

cylinder capacity exceeding 800 cc

8711 60 - _With electric motor for propulsion:_


u 100% 

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% 
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 10 --- Bicycles u 35% 
8712 00 90 --- Other u 10% 
**CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT**
**8713**
**MOTORISED** **OR** **OTHERWISE** **MECHANICALLY**

**PROPELLED**

8713 10 - _Not mechanically propelled :_

8713 10 10 --- Wheel chairs for invalid u 10% 
8713 10 90 --- Other u 10% 
8713 90 _- Other :_

8713 90 10 --- Wheel chairs for invalid u 10% 
8713 90 90 --- Other u 10% 
**8714** **PARTS** **AND** **ACCESSORIES** **OF** **VEHICLES** **OF** **HEADINGS**
**8711** **TO** **8713**

_8714 10_ _- Of_ _motorcycles_ _(including_ _mopeds):_

8714 10 10 - - - Saddles kg. 15% 
8714 10 90 - -- Other kg. 15% 
8714 20 - _Of carriages for disabled persons :_

8714 20 10 --- Mechanically propelled kg. 10% 
8714 20 20 --- Non-mechanically propelled kg. 10% 
8714 20 90 --- Other kg. 10% 
_- Other :_

8714 91 00 -- Frames and forks, and parts thereof u 20% 
8714 92 -- _Wheel rims and spokes :_

8714 92 10 --- Bicycle rims u 20% 
8714 92 20 --- Bicycle spokes u 20% 
8714 92 90 --- Other u 20% 
8714 93 -- _Hubs, other than coaster braking hubs and_

_hub_ _brakes,_ _and_ _free-wheel_ _sprocket-wheels_ _:_

8714 93 10 --- Bicycle hubs kg. 20% 
8714 93 20 --- Bicycle free-wheels kg. 20% 
8714 93 90 --- Other kg. 20% 
8714 94 00 -- Brakes, including coaster braking hubs kg. 20% 
and hub brakes, and parts thereof

8714 95 -- _Saddles :_

8714 95 10 --- Bicycle saddles kg. 20% 
8714 95 90 --- Other kg. 20% 
8714 96 00 -- Pedals and crank-gear, and parts thereof kg. 20% 
8714 99 -- _Other :_

8714 99 10 --- Bicycle chains kg. 20% 
8714 99 20 --- Bicycle wheels kg. 20% 
8714 99 90 --- Other kg. 20% 
**8715** **BABY** **CARRIAGES** **AND** **PARTS** **THEREOF**

8715 00 _- Baby carriages and parts thereof :_

8715 00 10 --- Baby carriages u 10% 

-----

**8716** **TRAILERS** **AND** **SEMI-TRAILERS;** **OTHER** **VEHICLES,**


u

u

u


8716 10 00

8716 20 00

8716 31 00



 
 
 
-

**NOT MECHANICALLY PROPELLED;** **PARTS THEREOF**
Trailers and semi-trailers of the caravan

type, for housing or camping
Self-loading or self-unloading trailers

and semi-trailers for agricultural purposes
_Other trailers and semi-trailers for the_
_transport of goods :_
Tanker trailers and tanker semi-trailers


10%

10%

10%







8716 39 00 -- Other u 10% 
8716 40 00 - Other trailers and semi-trailers u 10% 
8716 80 - _Other vehicles :_

8716 80 10 --- Hand propelled vehicles (e.g. hand carts, u 10% 

u


8716 80 20


--

rickshaws and the like)
Animal drawn vehicles


10%





8716 80 90 --- Other u 10% 
8716 90 - _Parts :_

8716 90 10 --- Parts and accessories of trailers kg. 10% 
8716 90 90 --- Other kg. 10% 

-----

**SECTION-XVII** **CHAPTER-88**

**CHAPTER 88**

**_Aircraft, spacecraft, and parts thereof_**

**Note:**

1. For the purposes of this Chapter, the expression ―unmanned aircraft‖ means any aircraft, other than those

of heading 8801, designed to be flown without a pilot on board. They may be designed to carry a payload or
equipped with permanently integrated digital cameras or other equipment which would enable them to
perform utilitarian functions during their flight.

The expression ―unmanned aircraft‖, however, does not cover flying toys, designed solely for amusement
purposes (heading 9503).

**Sub-heading Notes:**

1. 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.

2. For the purposes of sub-headings 8806 21 to 8806 24 and 8806 91 to 8806 94, the expression

"maximum take-off weight" means the maximum weight of the machine in normal flying order, at take-off,
including the weight of payload, equipment and fuel.

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**
**Areas**

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


**8801**

8801 00

8801 00 10



_-_

_---_


**8801** **BALLOONS** **AND** **DIRIGIBLES,** **GLIDERS,** **HAND**

**GLIDERS AND OTHER NON-POWERED AIRCRAFT**

8801 00 _-_ Balloons and dirigibles; gliders, hang gliders and

other non-powered aircraft:

8801 00 10 _---_ Gliders and hang gliders u 10% 
8801 00 20 _---_ Balloons u 10% 
8801 00 90 _---_ Other u 10% 
**8802** **OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS,**
**AEROPLANES), EXCEPT UNMANNED AIRCRAFT OF**
**HEADING 88.06**

_- Helicopters :_

8802 11 00 -- Of an unladen weight not exceeding 2,000 kg. u 2.5% 
8802 12 00 -- Of an unladen weight exceeding 2,000 kg. u 2.5% 
8802 20 00 - Aeroplanes and other aircraft, of an unladen u 2.5% 

8802 30 00





weight not exceeding 2,000 kg.
Aeroplanes and other aircraft, of an unladen

weight exceeding 2,000 kg. but not exceeding
15,000 kg.


u


2.5%





-----

8802 60 00 - Spacecraft (including satellites) and suborbital and

spacecraft launch vehicles

**8804** **PARACHUTES** **(INCLUDING DIRIGIBLE** **PARACHUTES** **AND**

**PARAGLIDERS)** **AND** **ROTOCHUTES;** **PARTS** **THEREOF** **AND**

**ACCESSORIES THERETO**


u 10% 

8804 00

8804 00 10

8804 00 20



_-_

--
--

_Parachutes (including_ _dirigible_ _parachutes_

_and paragliders) and rotochutes; parts thereof_
_and accessories thereto :_
Parachutes (including dirigible parachutes and

paragliders) and parts and accessories thereof
Rotochutes; parts and accessories thereof


8804 00 10 --- Parachutes (including dirigible parachutes and u 10% 
paragliders) and parts and accessories thereof

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_

8805 10 10 --- Aircraft launching gear u 10% 
8805 10 20 --- Deck arrestor or similar gear u 10% 
8805 10 30 --- Part of aircraft launching gear and deck arrestor or u 10% 
similar gear

_-_ _Ground flying trainers and parts thereof :_

8805 21 00 -- Air combat simulators and parts thereof u 10% 

8805 29 00

### 8806
8806 10 00

8806 21 00

8806 22 00

8806 23 00

8806 24 00

8806 29 00

8806 91 00
8806 92 00

8806 93 00

8806 94 00

8806 99 00

### 8807

8807 10 00 
8807 20 00 
8807 30 00 

-
 
 
-
-
-
-
-
 
--
-
-
-

Other

**UNMANNED AIRCRAFT**

Designed for the carriage of passengers
_Other, for remote-controlled flight only:_
With maximum take-off weight not more than
250 g
With maximum take-off weight more than 250 g
but not more than 7 kg

With maximum take-off weight more than 7 kg but
not more than 25 kg
With maximum take-off weight more than 25 kg but
not more than 150 kg
Other

_Other:_
With maximum take-off weight not more than 250 g
With maximum take-off weight more than 250 g but
not more than 7 kg
With maximum take-off weight more than 7 kg but
not more than 25 kg
With maximum take-off weight more than 25 kg but
not more than 150 kg
Other

**PARTS OF GOODS OF HEADING 8801, 8802 OR** **8806**

Propellers and rotors and parts thereof
Under-carriages and parts thereof
Other parts of aeroplanes, helicopters or unmanned
aircraft


u

u

u

u

u

u

u

u
u

u

u

u

kg.
kg.
kg.


10%

10%

10%

10%

10%

10%

10%

10%
10%

10%

10%

10%

2.5%
2.5%
2.5%



















-----

**SECTION-XVII** **CHAPTER-89**

**CHAPTER** **89**

**_Ships, boats and floating structures_**

**NOTE** **:**

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**

**Standard** **Prefer-**
**ential**
**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 the transport of persons;_
_ferry-boats of all kinds :_

8901 10 10 --- Ships u 10% 
8901 10 20 --- Launches u 10% 
8901 10 30 --- Boats u 10% 
8901 10 40 --- Barges u 10% 
8901 10 90 --- Other u 10% 
8901 20 00 - Tankers u 10% 

8901 30 00 - Refrigerated vessels, other than those of Sub
heading 8901 20

8901 90 00 - Other vessels for transport of the goods and other

vessels for the transport of bothpersons and goods

**8902** **FISHING VESSELS; FACTORY SHIPS** **AND OTHER** **VESSELS**

**FOR PROCESSING OR PRESERVING FISHERY PRODUCTS**

8902 00 _- Fishing vessels; factory ships and other vessels for_

_processing or preserving fishery products :_


u 10% 
u 10% 

8902 00 10 --- Trawlers and other fishing vessels u Free 
8902 00 90 --- Other u 10% 
**8903** **YACHTS** **AND** **OTHER** **VESSELS** **FOR** **PLEASURE** **OR** **SPORTS;**

**ROWING BOATS AND CANOES**


-----

**SECTION-XVII** **CHAPTER-89**

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


_Inflatable (including rigid hull inflatable) boats:_

Fitted or designed to be fitted with a motor, unladen
(net) weight (excluding the motor) not exceeding
100 kg


u


8903 11 00



 
-

25%





8903 12 00 -- Not designed for use with a motor and unladen (net)

weight not exceeding 100 kg


u 25% 
u 25% 

8903 19 00 -
             

Other
_Sailboats, other than inflatable, with or without_
_auxiliary motor:_


8903 21 00 -- Of a length not exceeding 7.5 m u 25% 
8903 22 00 -- Of a length exceeding 7.5 m but not exceeding 24m u 25% 
8903 23 00 -- Of a length exceeding 24 m

            - _Motorboats,_ _other_ _than_ _inflatable,_ _not_ _including_

_outboard motorboats_

8903 31 00 -- Of a length not exceeding 7.5 m u 25% 
8903 32 00 -- Of a length exceeding 7.5 m but not exceeding 24 m u 25% 8903 33 00 -- Of a length exceeding 24 m u 25% 
            - _Other:_

8903 93 00 -- Of a length not exceeding 7.5 m u 25% 8903 99 00 -- Other u 25% 
**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**

8905 10 00 - Dredgers u Free 

8905 20 00 - Floating or submersible drilling or production

platforms

8905 90 _- Other :_


u 10% 

8905 90 10 --- Floating docks u 10% 
8905 90 90 --- Other u 10% 
**8906** **OTHER** **VESSELS,** **INCLUDING** **WARSHIPS** **AND** **LIFEBOATS**

**OTHER THAN ROWING BOATS**

8906 10 00 - Warships u 10% 
8906 90 00 - Other u 10% 
**8907** **OTHER** **FLOATING** **STRUCTURES** **(** **FOR** **EXAMPLE,** **RAFTS,**

**TANKS,** **COFFER-DAMS,** **LANDING-STAGES,** **BUOYS AND**

**BEACONS)**

8907 10 00 - Inflatable rafts u Free 
8907 90 00 - Other u 10% 
**8908 00 00** **VESSELS** **AND** **OTHER** **FLOATING** **STRUCTURES** **FOR** u 2.5% 
**BREAKING UP**


-----

**SECTION-XVIII** **CHAPTER-90**

**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 (heading 4205) or
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); however, articles specially designed for use exclusively in
implants in medical, surgical, dental or veterinary sciences are to be classified in heading 9021;

(g) pumps incorporating measuring devices, of heading 8413; weight-operated counting or 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 machine-tools 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 appliance of heading 8481; machines and apparatus (including
apparatus for the projection or drawing of circuit patterns on sensitised semi-conductor materials) of
heading 8486;

(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 fibres, optical fibre bundles or cables (heading 8536);
numerical control apparatus of heading 8537; sealed beam lamp units of heading 8539; optical fibre
cables of heading 8544;

(ij) searchlights or spotlights of heading 9405;

(k) articles of Chapter 95;


-----

**SECTION-XVIII** **CHAPTER-90**

(l) monopods, bipods, tripods and similar articles, of heading 9620;

(m) capacity measures, which are to be classified according to their constituent material; or

(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 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.

3. The provisions of Notes 3 and 4 to Section XVI apply also to this Chapter.

4. Heading 9005 does not apply to telescopic sight 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 purpose 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. Orthopedic

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 bringthis factor to, and maintain it at, a desired value, stabilized 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, stabilized against disturbances, by constantly or periodically measuring its actual
value.


-----

**SECTION-XVIII** **CHAPTER-90**

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**

**ential**

**Areas**

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

**9001** **OPTICAL FIBRES AND OPTICAL FIBRE BUNDLES;**

**OPTICAL** **FIBRE** **CABLES** **OTHER** **THAN** **THOSE** **OF**

**HEADING** **8544;** **SHEETS AND PLATES OF POLARISING**

**MATERIAL;** **LENSES** **(INCLUDING CONTACT LENSES),**

**PRISMS,** **MIRRORS AND OTHER OPTICAL** **ELEMENTS,**

**OF ANY MATERIAL, UNMOUNTED,** **OTHER THAN SUCH**

**ELEMENTS OF GLASS NOT OPTICALLY WORKED**

9001 10 00 - Optical fibres, optical fibres bundles and


cables


kg. 15% 

9001 20 00 - Sheets and plates of polarising material kg. 10% 
9001 30 00 - Contact lenses u 10% 
9001 40 _- Spectacle lenses of glass :_

9001 40 10 --- Polarised glass u 10% 
9001 40 90 --- Other u 10% 
9001 50 00 - Spectacle lenses of other materials u 10% 
9001 90 _- Other :_

9001 90 10 --- Optical calcite crystal kg. 10% 
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 :_

9002 11 00 -- For cameras, projectors or photographic u 10% 
enlargers or reducers

9002 19 00 -- Other u 10% 
9002 20 00 - Filters u 10% 
9002 90 00 - Other u 10% 
**9003** **FRAMES** **AND** **MOUNTINGS** **FOR** **SPECTACLES,**



_-_


**GOGGLES OR THE LIKE, AND PARTS THEREOF**
_Frames and mountings :_


9003 11 00 -- Of plastics u 10% 
9003 19 00 -- Of other materials u 10% 
9003 90 00 - Parts kg. 10% 
**9004** **SPECTACLES,** **GOGGLES** **AND** **THE** **LIKE,** **CORRECTIVE,**

**PROTECTIVE OR OTHER**


-----

**SECTION-XVIII** **CHAPTER-90**

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

9004 10 00 - Sunglasses u 20% 
9004 90 _- Other :_

9004 90 10 --- Passive night vision goggles u 10% 
9004 90 20 --- Prismatic eyeglasses for reading u 10% 
9004 90 90 --- Other u 10% 
**9005** **BINOCU LARS,** **MONOCULARS,** **OTHER** **OP TICAL**

**TELESCOPES,** **AND MOUNTINGS THEREFOR;** **OTHER**

**ASTRONOMICAL INSTRUMENTS AND MOUNTINGS**

**THEREFOR,** **BUT NOT INCLUDING INSTRUMENTS FOR**

**RADIO-ASTRONOMY**

9005 10 00 - Binoculars u 10% 
9005 80 _- Other instruments :_

9005 80 10 --- Monocular and refracting telescopes u 10% 
9005 80 20 --- Astronomical instruments u 10% 
9005 80 90 --- Other u 10% 
9005 90 _- Parts and accessories (including mountings):_

9005 90 10 --- Of binocular or telescopes of heading 9005, kg. 10% 
other than mountings

9005 90 20 --- Mountings for astronomical instruments kg. 10% 
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**

9006 30 00 - Cameras specially designed for underwater use, u 10% 
for aerial survey or for medical or surgical
examination of internal organs; comparison

cameras for forensic or criminological purposes

9006 40 00 - Instant print cameras u 10% 
_- Other cameras :_

9006 53 -- _for roll film of a width of 35 mm:_

9006 53 10 --- Fixed focus 35 mm cameras u 10% 
9006 53 90 --- Other u 10% 
9006 59 _-- Other :_

9006 59 10 --- Fixed focus 110 mm cameras u 10% 
9006 59 90 --- Other u 10% 

-----

**SECTION-XVIII** **CHAPTER-90**

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


_Photographic_ _flashlight_ _apparatus_ _and_

_flashbulbs:_
Discharge lamp ("electronic") flashlight

apparatus u 10% 

Other
_Parts and accessories:_
For cameras


9006 61 00

9006 69 00

9006 91 00



_-_

-
-
_-_

-

u

kg.


10%

10%






9006 99 00 -- Other kg. 10% 
**9007** **CINEMATOGRAPHIC** **CAMERAS** **AND** **PROJECTORS,**

**WHETHER OR NOT INCORPORATING SOUND RECORDING**

**OR REPRODUCING APPARATUS**

9007 10 - _Cameras :_

9007 10 10 --- For film of less than 16 mm width or for double – u 10% 
8mm film

9007 10 90 --- Other u 10% 
9007 20 _- Projectors :_

9007 20 10 --- For film of less than 16 mm width u 10% 

9007 20 90

9007 91 00


--
_-_

-

Other
_Parts and accessories :_
For cameras


u

kg.


10%

10%






9007 92 00 -- For projectors kg. 10% 
**9008** **IMAGE** **PROJECTORS,** **OTHER** **THAN**

**CINEMATOGRAPHIC;** **PHOTOGRAPHIC** **(OTHER** **THAN**

**CINEMATOGRAPHIC) ENLARGERS AND REDUCERS**

9008 50 _- Projectors,_ _enlargers_ _and_ _reducers:_

9008 50 10 - - - Slide projectors u 10% 
9008 50 20 - - - Microfilm, microfiche or other microform readers,

whether or not capable of producing copies u 10%            
9008 50 30 - - - Other image projectors u 10% 
9008 50 40 - - - Photographic (other than Cinematographic) u 10% 

9008 90 00





enlargers and reducers
Parts and accessories


10%

7.5%






**9010** **APPARATUS** **AND** **EQUIPMENT** **FOR** **PHOTOGRAPHIC**
**(INCLUDING CINEMATOGRAPHIC) LABORATORIES**

**NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS**

**CHAPTER; NEGATOSCOPES; PROJECTION SCREENS**

9010 10 00 
Apparatus and equipment for automatically
developing photographic _(including_

cinematographic) film or paper in rolls or for
automatically exposing developed film torolls of
photographic paper


kg.

u


-----

**SECTION-XVIII** **CHAPTER-90**

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


9010 50 00 - Other apparatus and equipment for photographic

(including cinematographic) laboratories;

negatoscopes


u 7.5% 

9010 60 00 - Projection screens u 10% 
9010 90 00 - Parts and accessories kg. 7.5% 
**9011** **COMPOUND** **OPTICAL** **MICROSCOPES, INCLUDINGTHOSE**

**FOR PHOTOMICRO-GRAPHY, CINEPHOTOMICROGRAPHY**
**OR MICROPROJECTION**

9011 10 00 - Stereoscopic microscopes u 7.5% 
9011 20 00 - Other microscopes, for photomicrography, u 7.5% 

9011 80 00





cinephotomicrography or microprojection
Other microscopes


u


7.5%





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:_

9012 10 10 --- Electron microscopes fitted with equipment u 7.5% 

9012 10 90


--

specifically designed for the handling and
transport of semiconductor wafers or reticles
Other


u


7.5%





9012 90 00 - Parts and accessories kg. 7.5% 
**9013** **LASERS, OTHER THAN LASER DIODES; OTHER OPTICAL**

**APPLIANCES AND INSTRUMENTS, NOT SPECIFIED OR**

**INCLUDED ELSEWHERE 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 :_

9013 10 10 --- Telescopic sights for fitting to arms u 10% 
9013 10 20 --- Periscopes u 7.5% 
9013 10 90 --- Other u 7.5% 
9013 20 00 - Lasers, other than laser diodes u 7.5% 
9013 80 00 - Other devices, appliances and instruments u 7.5% 
9013 90 00 - Parts and accessories u 7.5% 

-----

**SECTION-XVIII** **CHAPTER-90**

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

**9014** **DIRECTION FINDING COMPASSES; OTHER NAVIGATIONAL**

**INSTRUMENTS AND APPLIANCES**

9014 10 00 - Direction finding compasses u 7.5% 
9014 20 00 - Instruments and appliances for aeronautical u 7.5% 
or space navigation (other than compasses)

9014 80 _- Other instruments and appliances :_

9014 80 10 --- Echo sounding instrument u 7.5% 
9014 80 20 --- Sextants u 7.5% 
9014 80 90 --- Other u 7.5% 
9014 90 00 - Parts and accessories kg. 7.5% 
**9015** **SURVEYING** **(INCLUDING** **PHOTOGRAMMETRICAL**

**SURVEYING),** **HYDROGRAPHIC,** **OCEANOGRAPHIC,**

**HYDROLOGICAL, METEOROLOGICAL OR GEOPHYSICAL**

**INSTRUMENTS** **AND** **APPLIANCES, EXCLUDING** **COMPASSES;**

**RANGEFINDERS**

9015 10 00 - Rangefinders u 7.5% 
9015 20 00 - Theodolities and tachymeters (tacheometers) u 7.5% 
9015 30 _- Levels :_


u

u


9015 30 10

9015 30 90


--
--

Dumpy levels or engineer's levels or builder‗s
levels (not automatic) and quick set levels with
or without horizontal circles
Other


7.5%

7.5%






9015 40 00 - Photogrammetrical surveying instruments u 7.5% 
and appliances

9015 80 _- Other_ _instruments_ _and_ _appliances:_

9015 80 10 --- Hydrographic instruments u 7.5% 
9015 80 20 --- Meteorological instruments u 7.5% 
9015 80 30 --- Geophysical instruments u 7.5% 
9015 80 90 --- Other u 7.5% 
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 ][5][cg or better, with or ]_

_without weights :_

9016 00 10 --- Electric balances u 10% 
9016 00 20 --- Other balances u 10% 
9016 00 90 --- Parts kg. 10% 

-----

**SECTION-XVIII** **CHAPTER-90**

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

**9017** **DRAWING,** **MARKING-OUT** **OR MATHEMATICAL**

**CALCULATING INSTRUMENTS (FOR EXAMPLE, DRAFTING**

**MACHINES,** **PANTOGRAPHS,** **PROTRACTORS,** **DRAWING**

**SETS, SLIDE RULES, DISC CALCULATORS); INSTRUMENTS**

**FOR MEASURING LENGTH,** **FOR USE IN THE HAND** **(FOR**

**EXAMPLE, MEASURING RODS AND TAPES, MICROMETERS,**

**CALLIPERS), NOT SPECIFIED OR INCLUDED ELSEWHERE**

**IN THIS CHAPTER**


9017 10 00

9017 20

9017 20 10



 
_-_

--

Drafting tables and machines, whether or not
automatic
_Other drawing, marking-out or mathematical_

_calculating instruments_ **_:_**
Drawing and marking-out instruments


u 10% 

u


10%





9017 20 20 --- Mathematical calculating instruments u 10% 
9017 20 30 --- Pantograph u 10% 
9017 20 90 --- Other u 10% 
9017 30 _- Micrometers, calipers and gauges :_


9017 30 10

9017 30 21


----
---

Micro-meters and calipers
_Gauges :_
Plug


u

u


10%

10%






9017 30 22 ---- Ring u 10% 
9017 30 23 ---- Slip u 10% 
9017 30 29 ---- Other u 10% 
9017 80 _- Other instruments :_

9017 80 10 --- Measuring rods and tapes and divided scales u 10% 
9017 80 90 --- Other u 10% 
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) :_

9018 11 00 -- Electro-cardiographs u 7.5% 
9018 12 _-- Ultrasonic scanning apparatus :_

9018 12 10 --- Linear ultrasound scanner u 7.5% 
9018 12 90 --- Other u 7.5% 
9018 13 00 -- Magnetic resonance imaging apparatus u 7.5% 
9018 14 00 -- Scientigraphic apparatus u 7.5% 
9018 19 _-- Other :_

9018 19 10 --- Electro encephalographs u 7.5% 
9018 19 20 --- Echo cardiograph u 7.5% 

-----

**SECTION-XVIII** **CHAPTER-90**

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

9018 19 90 --- Other u 7.5% 
9018 20 00 - Ultra-violet or infra-red ray apparatus u 7.5% 
_-_ _Syringes, needles, catheters, cannulae and the like:_

9018 31 00 -- Syringes, with or without needles u 7.5% 
9018 32 _-- Tubular metal needles and needles for sutures :_

9018 32 10 --- Needles for suture kg. 7.5% 
9018 32 20 --- Hollow needles for injection, aspiration, kg. 7.5% 
biopsy and transfusion

9018 32 30 --- Hilerio venus fistula needles kg. 5% 
9018 32 90 --- Other kg. 7.5% 
9018 39 _-- Other :_

9018 39 10 --- Catheters (for urine, stool) u 7.5% 
9018 39 20 --- Cardiac catheters u 7.5% 
9018 39 30 --- Cannulae u 7.5% 
9018 39 90 --- Other u 7.5% 
_- Other instruments and appliances, used in dental_

_sciences :_

9018 41 00 -- Dental drill engines, whether or not combined u 7.5% 
on a single base with other dental equipment

9018 49 00 -- Other u 7.5% 
9018 50 _- Other ophthalmic instruments and appliances :_

9018 50 10 --- Ophthalmoscopes u 7.5% 
9018 50 20 --- Tonometers u 5% 
9018 50 30 --- Ophthalmic lasers u 7.5% 
9018 50 90 --- Other u 7.5% 
9018 90 _- Other instruments and appliances :_

_--- Diagnostic instruments and apparatus_ **_:_**

9018 90 11 ---- Instrument and apparatus for measuring blood u 7.5% 
pressure

9018 90 12 ---- Stethoscopes u 7.5% 
9018 90 19 ---- Other u 7.5% 
_--- Surgical tools_ **_:_**

9018 90 21 ---- Bone saws, drills and trephines u 5% 
9018 90 22 ---- Knives, scissors and blades u 7.5% 
9018 90 23 ---- Forceps, forcep clamps, clips, needle holders, u 7.5% 
introducers, cephalotribe bone holding and

other holding instruments

9018 90 24 ---- Chisel, gauges, elevators, raspatones, u 5% 
osteotome, craniotome, bone cutters

9018 90 25 ---- Retractors, spatulaprobes, hooks dialators, u 7.5% 
sounds, mallets

9018 90 29 ---- Other u 7.5% 
--- Artificial kidney (dialysis) apparatus, blood

transfusion apparatus:

9018 90 31 ---- Artificial kidney (dialysis) apparatus u 7.5% 

-----

**SECTION-XVIII** **CHAPTER-90**

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

9018 90 32 ---- Blood transfusion apparatus u 7.5% 

_Anesthetic apparatus and instruments, ENT precision_
_instruments, acupuncture apparatus, and endoscopes :_
Anesthetic apparatus and instruments u


7.5%


9018 90 41


_---_

---




9018 90 42 ---- ENT precision instruments u 7.5% 
9018 90 43 ---- Acupuncture apparatus u 5% 

9018 90 44

9018 90 91


---
_---_

---

Endoscopes u

_Other :_
Hilerial or venous shunts u


7.5%

7.5%






9018 90 92 ---- Baby incubators u 7.5% 
9018 90 93 ---- Heart-lung machines u 7.5% 
9018 90 94 ---- Defibrillators u 7.5% 
9018 90 95 ---- Fibrescopes u 5% 
9018 90 96 ---- Laproscopes u 5% 
9018 90 97 ---- Vetrasonic lithotripsy instruments u 5% 
9018 90 98 ---- Apparatus for nerve stimulation u 5% 
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

9019 10 10



_-_

--

_Mechano-therapy appliances; massage apparatus;_
_psychological aptitude-testing apparatus :_
Mechano-therapy appliances u


7.5%





9019 10 20 --- Massage apparatus u 10% 
9019 10 90 --- Other u 7.5% 

9019 20

9019 20 10



_-_

--

_Ozone therapy, oxygen therapy, aerosol, therapy_
_artificial respiration or other therapeutic respiration_
_apparatus_ **_:_**
Oxygen therapy apparatus u


7.5%





9019 20 90 --- Other u 7.5% 
**9020 00 00** **OTHER BREATHING** **APPLIANCES** **AND GAS** **MASKS,** u 7.5% 
**EXCLUDING PROTECTIVE MASKS HAVING NEITHER**

**MECHANICAL PARTS NOR REPLACEABLE FILTERS**

**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**

9021 10 00 - Orthopeaedic or fracture appliances u 7.5% 

-----

**SECTION-XVIII** **CHAPTER-90**

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

_- Artificial teeth and dental fittings :_

9021 21 00 -- Artificial teeth u 7.5% 

9021 29 00

9021 31 00


-
 
-

Other
_Other artificial parts of the body_ **_:_**
Artificial joints


u

u


7.5%

7.5%






9021 39 00 -- Other u 7.5% 
9021 40 _- Hearing aids, excluding parts and accessories:_

9021 40 10 --- Frequency modulated hearing aid system used for u 7.5% 

9021 40 90

9021 50 00

9021 90


--
 
_-_


hearing by handicapped persons in group situation
Other

Pacemakers for stimulating heart muscles,
excluding parts and accessories
_Other :_


u


7.5%





u 7.5% 

9021 90 10 --- Parts and accessories of hearing aids kg. 7.5% 
9021 90 90 --- Other kg. 7.5% 
**9022** **APPARATUS BASED ON THE USE OF** **X-RAYS** **OR OF** **ALPHA,**

**BETA** **GAMMA OR OTHER IONISING 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**


_Apparatus based on the use of X-rays, whether_
_or_ _not_ _for_ _medical,_ _surgical,_ _dental_ _or_

_veterinary_ _uses,_ _including_ _radiography_ _or_

_radiotherapy apparatus_ **_:_**

Computed tomography apparatus


9022 12 00



_-_

-

u


10%





9022 13 00 -- Other, for dental uses u 10% 
9022 14 _-- Other, for medical, surgical or veterinary uses :_

9022 14 10 --- X-ray generators and apparatus (non-portable) u 15% 
9022 14 20 --- Portable X-ray machine u 15% 
9022 14 90 --- Other u 15% 
9022 19 00 -- For other uses u 10% 
_-_ _Apparatus based on the use of alpha, beta or,_

_gamma or other ionising Radiations whether or_
_not for medical, surgical, dental or veterinary_
_uses, including radiography or radiotherapy_
_apparatus :_

9022 21 00 -- For medical, surgical, dental or veterinary uses u 10% 
9022 29 00 -- For other uses u 10% 
9022 30 00 - X-ray tubes u 10% 
9022 90 - _Other, including parts and accessories :_

9022 90 10 --- X-ray valves u 10% 

-----

**SECTION-XVIII** **CHAPTER-90**

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

9022 90 30 --- Radiation beam delivery units u 10% 
9022 90 40 --- X-ray examination or treatment table, u 10% 

kg.


9022 90 90


--

chairs and the like
Other


10%





**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:_

9023 00 10 --- Teaching aids u 10% 
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)**

9024 10 00 - Machines and appliances for testing metals u 7.5% 
9024 80 _- Other machines and appliances :_


9024 80 10

9024 80 91


--
_---_

---

For testing textiles, paper and paperboard
_Other_ **_:_**
For testing hardness


u

u


7.5%

7.5%






9024 80 99 ---- Other u 7.5% 
9024 90 00 - Parts and accessories kg. 7.5% 
**9025** **HYDROMETERS** **AND** **SIMILAR** **FLOATING** **INSTRUMENTS,**

**THERMOMETERS,** **PYROMETERS,** **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 :_

9025 11 10 --- Clinical thermometers u 10% 
9025 11 90 --- Other u 7.5% 
9025 19 _-- Other :_

9025 19 10 --- Digital thermometers u 10% 
9025 19 20 --- Pyrometers u 7.5% 
9025 19 90 --- Other u 7.5% 
9025 80 _- Other instruments :_

9025 80 10 --- Hydrometers and similar floating instruments u 7.5% 
9025 80 20 --- Barometers, not combined with other instruments u 7.5% 
9025 80 30 --- Lactometer u 7.5% 

-----

**SECTION-XVIII** **CHAPTER-90**

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

9025 80 90 --- Other u 7.5% 
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 
9026 80 90 --- Other u Free 
9026 90 00 - Parts and accessories u Free 
**9027** **INSTRUMENTS** **AND** **APPARATUS** **FOR** **PHYSICAL** **OR**

**CHEMICAL ANALYSIS** **(FOR EXAMPLE,** **POLARIMETERS,**

**REFRACTOMETERS,** **SPECTROMETERS,** **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**

9027 10 00 - Gas or smoke analysis apparatus u 10% 
9027 20 00 - Chromatographs and electrophoresis instruments u Free 
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 
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 
_- Other instruments and apparatus:_

9027 81 00 -- Mass spectrometeres u Free 
9027 89 -- _Other:_ u Free 
9027 89 10 --- Viscometers u Free 

-----

**SECTION-XVIII** **CHAPTER-90**

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

9027 89 20 --- Calorimeters u Free 
9027 89 30 --- Instruments and apparatus for measuring the u Free 
surface or interfocial tension of liquids

9027 89 90 --- Other u Free 
9027 90 - _Microtomes: parts and accessories:_

9027 90 10 --- Microtomes, including parts and accessories thereof kg. 7.5% 
9027 90 20 --- Printed circuit assemblies for te goods of sub- kg. 7.5% 
heading 9027 80

9027 90 90 --- Other kg. 7.5% 

**9028** **GAS,** **LIQUID** **OR** **ELECTRICITY** **SUPPLY** **OR** **PRODUCTION**

**METERS, INCLUDING CALIBRATING METERS THEREFOR**

9028 10 00 - Gas meters u 7.5% 
9028 20 00 - Liquid meters u 7.5% 
9028 30 _- Electricity meters :_

9028 30 10 --- For alternating current u 25% 
9028 30 90 --- Other u 15% 
9028 90 - _Parts and accessories:_

9028 90 10 --- For electricity meters kg. 20% 
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 thelike :_

9029 10 10 --- Taximeters u 10% 
9029 10 90 --- Other u 7.5% 
9029 20 _- Speed indicators and tachometers; stroboscopes :_

9029 20 10 --- Tachometers, non-electrical u 7.5% 
9029 20 20 --- Speedometers, non-electrical u 7.5% 
9029 20 30 --- Stroboscopes u 7.5% 
9029 20 90 --- Other u 7.5% 
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**


-----

**SECTION-XVIII** **CHAPTER-90**

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

9030 10 00 - Instruments and apparatus for measuring u 7.5% 
or detecting ionising radiations

9030 20 00 - Oscilloscopes and oscillographs u 7.5% 
              - _Other instruments and apparatus, for measuring_

_or checking voltage, current, resistance or power_
_(other than those for measuring or checking_
_semiconductor wafers or devices):_

9030 31 00 -- Multimeters without a recording device u 7.5% 
9030 32 00 -- Multimeters with a recording device u 7.5% 
9030 33 -- Other, without a recording device:

9030 33 10 --- Ammeters, volt meters and watt meters u 7.5% 
9030 33 20 --- Spectrum resistance meters u 7.5% 
9030 33 30 --- Capacitance meter u 7.5% 
9030 33 40 --- Frequency measuring apparatus u 7.5% 
9030 33 50 --- Megar meters u 7.5% 
9030 33 90 --- Other u 7.5% 
9030 39 00 -- Other, with a recording device u 7.5% 
9030 40 00 - Other instruments and apparatus, specially u Free 
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 wafer u Free 
or devices (including integrated circuits)

9030 84 00 -- Other, with a recording device u 7.5% 
9030 89 _-- Other :_

9030 89 10 --- Scintillator counters u 7.5% 
9030 89 20 --- Vectroscope u 7.5% 
9030 89 90 --- Other u 7.5% 
9030 90 _- Parts and accessories :_

9030 90 10 --- Of meters and counters kg. 7.5% 
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**

9031 10 00 - Machines for balancing mechanical parts u 7.5% 
9031 20 00 - Test benches u 7.5% 
_- Other optical instruments and appliances :_

9031 41 00 -- For inspecting semiconductor wafers or devices u Free 
(including integrated circuits) or for inspecting
photomasks or reticles used in manufacturing
semiconductor devices (including integrated circuits)

9031 49 00 -- Other u 15% 
9031 80 00 - Other instruments, appliances and machines u 15% 
9031 90 00 - Parts and accessories u 15% 
**9032** **AUTOMATIC** **REGULATING** **OR** **CONTROLLING**


-----

**SECTION-XVIII** **CHAPTER-90**

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

9032 10 _- Thermostats :_

9032 10 10 --- For refrigerating and air-conditioning u 7.5% 

appliances and machinery

9032 10 90 --- Other u 7.5% 
9032 20 _- Manostats :_

9032 20 10 --- For refrigerating and air-conditioning u 7.5% 

9032 10 90


--

9032 20 90

9032 81 00


--
_-_

-

appliances and machinery
Other

_Other instruments and apparatus :_
Hydraulic or pneumatic


u

u


7.5%

7.5%






9032 89 _-- Other :_

9032 89 10 --- Electronic automatic regulators u 15% 
9032 89 90 --- Other u 15% 
9032 90 00 - Parts and accessories kg. 15% 

**9033 00 00** **PARTS AND ACCESSORIES (NOT SPECIFIED OR INCLUDED**

**ELSEWHERE IN THIS CHAPTER) FOR MACHINES,**

**APPLIANCES, INSTRUMENTS OR APPARATUS OF CHAPTER**
**90**


kg. 7.5% 

-----

**SECTION-XVIII** **CHAPTER-91**

**CHAPTER** **91**

**_Clocks and watches and parts thereof_**

**NOTES** **:**

1. This Chapter does not cover :

(a) clock or watch glasses or weights (classified according to their constituent material);

(b) watch chains (heading 7131 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 heading 8482, as the case may be);

(e) articles of heading 8412 constructed to work without an escapement;

(f) ball bearings (heading 8482);

(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 hairspring, 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 movements 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**

**Standard Prefer-**

**ential**

**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 :_


-----

**SECTION-XVIII** **CHAPTER-91**

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

9101 11 00 -- With mechanical display only u 20% 
9101 19 00 -- Other u 20% 
_- Other_ _wrist-watches,_ _whether_ _or_ _not_

_incorporating a stop-watch facility :_

9101 21 00 -- With automatic winding u 20% 
9101 29 00 _--_ Other u 20% 
_- Other :_

9101 91 _-- Electrically operated :_

9101 91 10 --- Pocket watches u 20% 
9101 91 20 --- Stop watches u 20% 
9101 91 90 --- Other u 20% 
9101 99 _-- Other :_

9101 99 10 --- Pocket watches u 20% 
9101 99 20 --- Stop watches u 20% 
9101 99 90 --- Other u 20% 
**9102** **WRIST-WATCHES, POCKET-WATCHES** **AND OTHER WATCHES,**

**INCLUDING** **STOP** **WATCHES, OTHER THAN THOSE** **OF** **HEADING**

            - _wrist-watches, electrically operated, whether or not_

_incorporating a stop-watch facility :_

9102 11 00 -- With mechanical display only u 20% 
9102 12 00 -- With opto-electronic display only u 20% 

9102 19 00

9102 21 00


-
_-_

-

Other
_Other wrist-watches, whether or not incorporating_
_a stop-watch facility :_
With automatic winding


u

u


20%

20%






9102 29 00 -- Other u 20% 
_- Other :_

9102 91 _-- Electrically operated :_

9102 91 10 --- Pocket watches u 20% 
9102 91 20 --- Stop watches u 20% 
9102 91 90 --- Other u 20% 
9102 99 _-- Other :_

9102 99 10 --- Pocket watches u 20% 
9102 99 20 --- Stop watches u 20% 
9102 99 90 --- Other u 20% 
**9103** **CLOCKS** **WITH** **WATCH** **MOVEMENTS,** **EXCLUDING** **CLOCKS** **OF**

**HEADING 9104**

9103 10 00 - Electrically operated u 20% 
9103 90 00 - Other u 20% 

**9104 00 00** **INSTRUMENT PANEL CLOCKS AND CLOCKS OF A SIMILAR**

**TYPE FOR VEHICLES, AIRCRAFT, SPACECRAFT** **OR VESSELS**


u 15% 

-----

**SECTION-XVIII** **CHAPTER-91**

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

**9105** **OTHER** **CLOCKS**

_- Alarm clocks :_

9105 11 00 -- Electrically operated u 20% 
9105 19 00 -- Other u 20% 
_- Wall clocks :_

9105 21 00 -- Electrically operated u 20% 
9105 29 00 -- Other u 20% 
_- Other :_

9105 91 00 -- Battery, accumulator or mains powered u 20% 
9105 99 _-- Other :_

9105 99 10 --- Time pieces u 20% 
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)**

9106 10 00 - Time-registers; time-recorders u 10% 
9106 90 00 - Other u 10% 
**9107 00 00** **TIME** **SWITCHES** **WITH** **CLOCK** **OR** **WATCH** **MOVEMENT OR** u 10% 
**WITH SYNCHRONOUS MOTOR**

**9108** **WATCH** **MOVEMENTS,** **COMPLETE** **AND** **ASSEMBLED**

_- Electrically operated :_

9108 11 00 -- With mechanical display only or with a deviceto u 5% 
which a mechanical display can be incorporated

9108 12 00 -- With opto-electronic display only u 5% 
9108 19 00 -- Other u 5% 
9108 20 00 - With automatic winding u 5% 
9108 90 00 - Other u 5% 
**9109** **CLOCK** **MOVEMENTS,** **COMPLETE** **AND** **ASSEMBLED**

9109 10 - _Electrically operated:_

9109 10 10 --- Of alarm clocks u 10% 
9109 10 90 --- Other u 10% 
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 :_


-----

**SECTION-XVIII** **CHAPTER-91**

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

9110 11 00 -- Complete movements, unassembled or u 5% 
partly assembled (movement sets)

9110 12 00 -- Incomplete movements, assembled u 5% 
9110 19 00 -- Rough movements u 5% 
9110 90 00 - Other u 10% 
**9111** **WATCH** **CASES** **AND** **PARTS** **THEREOF**

9111 10 00 - Cases of precious metal or of metal clad u 10% 
with precious metal

9111 20 00 - Cases of base metal, whether or not gold- or u 10% 
silver-plated

9111 80 00 - Other cases u 10% 
9111 90 00 - Parts kg. 10% 
**9112** **CLOCK** **CASES** **AND** **CASES** **OF** **A** **SIMILAR** **TYPE** **FOR** **OTHER**

**GOODS** **OF** **THIS** **CHAPTER,** **AND** **PARTS** **THEREOF**

9112 20 00 - Cases u 10% 
9112 90 00 - Parts kg. 10% 
**9113** **WATCH STRAPS, WATCH BANDS** **AND WATCH BRACELETS,**

**AND PARTS THEREOF**

9113 10 00 - Of precious metal or of metal clad with precious u 10% 
metal

9113 20 _- Of base metal, whether or not gold- or silver-plated:_

9113 20 10 --- Parts kg. 10% 
9113 20 90 --- Other kg. 10% 
9113 90 _- Other :_

9113 90 10 --- Parts kg. 10% 
9113 90 90 --- Other kg. 10% 
**9114** **OTHER** **CLOCK** **OR** **WATCH** **PARTS**

9114 30 _- Dials :_

9114 30 10 --- For watches kg. 5% 
9114 30 20 --- For clocks kg. 10% 
9114 40 _- Plates and bridges :_

9114 40 10 --- For watches kg. 10% 
9114 40 20 --- For clocks kg. 10% 
9114 90 _- Other :_


9114 90 30
9114 90 40


----

Jewels
Springs, including hair-springs


kg.
kg.


10%
10%






--- Other:

9114 90 91 ---- For watches kg. 10% 
9114 90 92 ---- For clocks kg. 10% 

-----

**SECTION-XVIII** **CHAPTER-92**

**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);

(d) brushes for cleaning musical instruments (heading 9603), or monopods, bipods, tripods and similar

articles (heading 9620); or

(e) collectors‗ pieces or antiques (heading 9705 or 9706)

2. Bows and sticks and similar devices used in playing the musical instruments of heading 9202 or 9206

presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be
classified in the same heading as the relative instruments.

Cards, discs and rolls of heading 9209 presented with an instrument are to be treated as separate

articles and not as forming a part of such instrument.

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**
**Areas**

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

**9201** **PIANOS, INCLUDING** **AUTOMATIC** **PIANOS;** **HARPSI-CHORDS**

**AND OTHER KEYBOARD STRINGED INSTRUMENTS**

9201 10 00 - Upright pianos u 10% 
9201 20 00 - Grand pianos u 10% 
9201 90 00 - Other u 10% 

**9202**

9202 10 00


**OTHER** **STRING** **MUSICAL** **INSTRUMENTS** **(FOR** **EXAMPLE,**

**GUITARS, VIOLINS, HARPS)**

- Played with a bow


u


10%





9202 90 00 - Other u 10% 

-----

**SECTION-XVIII** **CHAPTER-92**

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


**9205**

9205 10 00





u


**WIND** **MUSICAL** **INSTRUMENTS** **(FOR** **EXAMPLE,**
**KEYBOARD** **PIPE** **ORGANS,** **ACCORDIONS,** **CLARINETS,**
**TRUMPETS,** **BAGPIPES)** **OTHER THAN FAIRGROUND**
**ORGANS AND |MECHANICAL STREET ORGANS**
Brass-wind instruments


10%





9205 90 _- Other :_

9205 90 10 --- Flutes u 10% 
9205 90 20 --- Clarinets u 10% 
9205 90 90 --- Other u 10% 

**9206 00 00** **PERCUSSION MUSICAL INSTRUMENTS (FOR EXAMPLE,** u 10% 
**DRUMS,** **XYLOPHONES,** **CYMBOLS,** **CASTANETS,**

**MARACAS)**

**9207** **MUSICAL** **INSTRUMENTS,** **THE** **SOUND** **OF** **WHICH** **IS**

**PRODUCED,** **OR MUST BE AMPLIFIED,** **ELECTRICALLY**

**(FOR EXAMPLE, ORGANS, GUITARS, ACCORDIONS)**

9207 10 00 - Keyboard instruments, other than accordions u 10% 
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**

9208 10 00 - Musical boxes u 10% 
9208 90 00 - Other u 10% 
**9209** **PARTS** **(FOR EXAMPLE, MECHANISMS FOR MUSICAL**

**BOXES) AND ACCESSORIES (FOR EXAMPLE, CARDS,**

**DISCS AND ROLLS FOR MECHANICAL INSTRUMENTS)**

**OF MUSICAL** **INSTRUMENTS;** **METRONOMES,** **TUNING**

**FORKS AND PITCH PIPES OF ALL KINDS**


9209 30 00

9209 91 00



 
_-_

-

Musical instrument strings
_Other :_
Parts and accessories for pianos


kg.

kg.


10%

10%






9209 92 00 -- Parts and accessories for the musical kg. 10% 

kg.

kg.


9209 94 00

9209 99 00


-
-

instruments of heading 9202
Parts and accessories for the musical

instruments of heading 9207
Other


10%

10%






-----

**SECTION-XIX** **CHAPTER-93**

**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**

**Standard** **Prefer-**
**ential**
**Areas**

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

**9301** **MILITARY** **WEAPONS,** **OTHER** **THAN** **REVOLVERS,** **PISTOLS**

**AND THE ARMS OF HEADING**


9301 10

9301 10 10



 
--

Artillery weapons (for example, guns, howitzers
and mortars):
Self propelled


u


10%





9301 10 90 --- Other u 10% 
9301 20 00 - Rocket launchers; flame- throwers; grenade u 10% 

u


9301 90 00





launchers; torpedo tubes and similar projectors
Other


10%





**9302 00 00** **REVOLVERS** **AND PISTOLS, OTHER THAN THOSE OF**
**HEADING 9303 OR 9304**


u 10% 

-----

**SECTION-XIX** **CHAPTER-93**

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

**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)**

9303 10 00 - Muzzle-loading firearms u 10% 
9303 20 00 - Other sporting, hunting or target-shooting u 10% 
shotguns, including combination shotgun-rifles

9303 30 00 - Other sporting, hunting or target-shooting u 10% 
rifles


u


9303 90 00



- Other


10%





**9304 00 00** **OTHER ARMS** **(FOR EXAMPLE, SPRING, AIR OR GAS GUNS** u 10% 
**AND PISTOLS, TRUNCHEONS), EXCLUDING THOSE OF**

**HEADING 9307**

**9305** **PARTS** **AND** **ACCESSORIES** **OF** **ARTICLES** **OF** **HEADINGS**

**9301 TO 9304**

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

9305 91 00


--
 
-

Other
_Other :_
Of military weapons of heading 9301


kg.

kg.


10%

10%






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**

_-_ _Shotgun cartridges and parts thereof; air gun_

_pellets :_

9306 21 00 -- Cartridges kg. 10% 
9306 29 00 -- Other kg. 10% 
9306 30 00 - Other cartridges and parts thereof u 10% 
9306 90 00 - Other u 10% 
**9307 00 00** **SWORDS,** **CUT** **LASSES, BAYONETS,** **LANCES** **AND** **SIMILAR** u 10% 
**ARMS AND PARTS THEREOF AND SCABBARDS AND SHEATHS**

**THEREFOF**


9306 21 00



_-_

-

-----

**SECTION-XX** **CHAPTER-94**

**SECTION XX**

**MISCELLANEOUS MANUFACTURED ARTICLES**

**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_**

**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 light sources and parts thereof Chapter 85;

(g) furniture specially designed as parts of apparatus of heading 8518 (heading 8518), of

headings 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);

(l) toy furniture or toy, luminaires and lighting fittings (heading 9503), billiard tables or other

furniture specially constructed for games (heading 9504), furniture for conjuring tricks or
decorations (other than lightings strings) such as Chinese lanterns (heading 9505) or.

(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:

(a) Cupboards, bookcases, other shelved furniture (including single shelves

presented with supports for fixing them to the wall) and unit furniture;

(b) seats and beds.

3. (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),


-----

**SECTION-XX** **CHAPTER-94**

marble or other stone or of any other material referred to in Chapter 68 or 69.

(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 worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.

Prefabricated buildings include "modular building units" of steel, normally presented in the size and

shape of a standard shipping container, but substantially or completely pre-fitted internally. Such modular
building units are normally designed to be assembled together to form permanent buildings.

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**
**Areas**

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

**9401** **SEATS** **(OTHER** **THAN** **THOSE** **OF** **HEADING** **9402),**

**WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS**
**THEREOF**

9401 10 00 - Seats of a kind used for aircraft u 25% 
9401 20 00 - Seats of a kind used for motor vehicles u 25% 
              - _Swivel seats with variable height adjustment:_

9401 31 00 -- Of wood u 25% 
9401 39 00 -- Other u 25% 
              - _Seats other than garden seats or camping_

_equipment, convertible into beds:_

9401 41 00 -- Of wood u 25% 9401 49 00 -- Other u 25% 
              - Seats of cane, osier, bamboo or similar

materials:

9401 52 00 -- Of bamboo u 25% 
9401 53 00 -- Of rattan u 25% 

9401 59 00

9401 61 00

9401 69 00

9401 71 00


-
_-_

-
-
_-_

-

Other
_Other seats, with wooden frames :_
Upholstered

Other
_Other seats, with metal frames :_
Upholstered


u

u

u

u


25%

25%

25%

25%








9401 79 00 -- Other u 25% 
9401 80 00 - Other seats u 25% 
             - _Parts:_

9401 91 00 -- Of wood kg. 25% 
9401 99 00 -- Other 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 :_

9402 10 10 --- Dentists' chairs and parts thereof u 10% 
9402 10 90 --- Other u 10% 
9402 90 - _Other :_

9402 90 10 --- Hospital beds with mechanical fittings u 10% 
9402 90 20 --- Parts u 10% 
9402 90 90 --- Other u 10% 
**9403** **OTHER** **FURNITURE** **AND** **PARTS** **THEREOF**

9403 10 _- Metal furniture of a kind used in offices :_

9403 10 10 --- Of steel kg. 25% 
9403 10 90 --- Other kg. 25% 
9403 20 - _Other metal furniture :_

9403 20 10 --- Of steel kg. 25% 
9403 20 90 --- Other kg. 25% 
9403 30 - _Wooden furniture of a kind used in offices :_

9403 30 10 --- Cabinetware kg. 25% 
9403 30 90 --- Other kg. 25% 
9403 40 00 - Wooden furniture of a kind used in the kitchen u 25% 
9403 50 - _Wooden furniture of a kind used in the bed room :_

9403 50 10 --- Bed stead u 25% 
9403 50 90 --- Other u 25% 
9403 60 00 - Other wooden furniture u 25% 

9403 70 00

9403 82 00



 
 
-

Furniture of plastics
_Furniture of other materials, including cane, osier,_
_bamboo or similar materials :_
Of bamboo


kg.

u


25%

25%






9403 83 00 -- Of rattan u 25% 
9403 89 00 -- Other u 25% 
             - _Parts:_

9403 91 00 -- Of wood kg. 25% 
9403 99 00 -- Other kg. 25% 
**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**

9404 10 00 - Mattress supports kg. 25% 
_- Mattresses :_

9404 21 -- _Of cellular rubber or plastics, whether or not_

_covered :_


-----

9404 29 10 --- Spring interior u 25% 
9404 29 20 --- Of Rubberised coir with or without combination of u 25% 
other materials, whether or not with metallicsprings.

9404 29 90 --- other u 25% 
9404 30 - _Sleeping bags_ **_:_**

9404 30 10 --- Filled with feathers or down u 25% 

9404 30 90
9404 40

9404 40 10
9404 40 20
9404 40 30
9404 40 40


--
  
--------

Other
_Quilts,_ _bedspreads,_ _eiderdowns_ _and_ _duvets_

(comforters):
Quilts
Bedspreads
Eiderdowns
Duvets (comforters)


u

u
u
u
u


25%

25%
25%
25%
25%









9404 90 00 - Other kg. 25% 
**9405** **LUMINAIRES** **AND** **LIGHTING** **FITTINGS** **INCLUDING**

**SEARCHLIGHTS AND SPOTLIGHTS AND PARTS THEREOF,**

**NOT** **ELSEWHERE** **SPECIFIED** **OR** **INCLUDED;**

**ILLUMINATED SIGNS,** **ILLUMINATED NAME-PLATES AND**

**THE LIKE,** **HAVING A PERMANENTLY FIXED LIGHT**

**SOURCE,** **AND PARTS THEREOF NOT ELSEWHERE**
**SPECIFIED OR INCLUDED**



             - _Chandeliers and other electric ceiling or wall_

_lighting fittings, excluding those of a kind used for_
_lighting public open spaces or thoroughfares:_

9405 11 00 -- Designed for use solely with light-emitting diode u 25% 
(LED) light sources

9405 19 00 -- Other u 25% 
             - _Electric table, desk, bedside or floor-standing_

_luminaires:_

9405 21 00 -- Designed for use solely with light-emitting diode u 25% 
(LED) light sources

9405 29 00 -- Other u 25% 
             - _Lighting strings of a kind used for Christmas trees:_

9405 31 00 -- Designed for use solely with light-emitting diode u 25% 
(LED) light sources

9405 39 00 -- Other u 25% 
             - _Other electric luminaires and lighting fittings:_

9405 41 00 -- [Photovoltaic, designed for use solely with light- ] u 25% 
emitting diode (LED) light sources

9405 42 00 -- Other, designed for use solely with light-emitting u 25% 
diode (LED) light sources

9405 49 00 -- Other u 25% 

u 25% 
u 25% 

9405 50 00 
             

Non-electrical luminaires and lighting fittings
_Illuminated signs, illuminated name-plates and the_
_like:_


9405 61 00 -- Designed for use solely with light-emitting diode

(LED) light sources

9405 69 00 -- Other

             - _Parts:_

9405 91 00 -- Of glass
9405 92 00 -- Of plastics
9405 99 00 -- Other


u

kg.
kg.
kg.


25%

25%
25%
25%








-----

**9406** **PREFABRICATED** **BUILDINGS**

9406 10 - _Of wood:_

9406 10 10 --- Green-houses u 10% 
9406 10 20 --- For cold storage u 10% 
9406 10 30 --- Silos for storing ensilage u 10% 
9406 10 90 --- Other u 10% 9406 20 00 - Modular building units, of steel 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% 

-----

**SECTION-XX** **CHAPTER-95**

**CHAPTER** **95**

**_Toys, games and sports requisites; parts and accessories thereof_**

**NOTES** **:**

1. This Chapter does not cover :

(a) Candles (heading 3406);

(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;

(e) fancy dress of textiles, of Chapter 61 or 62; sports clothing and special articles of apparel

of textiles, of Chapter 61or 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;

(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), 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);

(n) sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;

(o) children‗s bicycles (heading 8712);

(p) unmanned aircraft (heading 8806);

(q) sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter

44 for such articles made of wood);

(r) spectacles, goggles or the like, for sports or outdoor games (heading 9004);

(s) decoy calls or whistles (heading 9208);

(t) arms or other articles of Chapter 93;


-----

**SECTION-XX** **CHAPTER-95**

(u) Lighting strings of all kinds (heading 9405);

(v) monopods, bipods, tripods and similar articles (heading 9620);

(w) racket strings, tents or other camping goods, or gloves, mittens and mitts (Classified

according to the constituent material); or

(x) Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel,

bed linen, table lines, 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.

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
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 appro-priate heading).

6. For the purposes of heading 9508:

(a) The expression ―amusement park rides‖ means a device or combination of devices or

equipment that carry, convey, or direct a person or persons over or through a fixed or
restricted course, including watercourses, or within a defined area for the primary purposes of
amusement or entertainment. Such rides may be combined within an amusement park, theme
park, water park or fairground. These amusement park rides do not include equipment of a
kind commonly installed in residences or playgrounds;

(b) The expression ―water park amusements‖ means a device or combination of devices or

equipment that are characterised by a defined area involving water, with no purposes built
path. Water park amusements only include equipment designed specifically for water parks;
and

(c) The expression ―fairground amusements‖ means games of chance, strength or skill, which

commonly employ an operator or attendant and may be installed in permanent buildings or
independent concession stalls. Fairground amusements do not include equipment of heading
9504.

This heading does not include equipment more specifically classified elsewhere in the Nomenclature.

**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


-----

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**
**Areas**

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

**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 ALLKINDS**

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:_

9503 00 10 --- Electronic u 70% 
9503 00 20 --- Non electronic u 70% --- _Parts:_

9503 00 91 ---- Of electronic toys u 70% 
9503 00 99 ---- Other u 70% 
**9504** **VIDEO GAME CONSOLES AND MACHINES, TABLE OR**
**PARLOUR** **GAMES,** **INCLUDING** **PINTABLES,**

**BILLIARDS, SPECIAL TABLES FOR CASINO GAMES**
**AND** **AUTOMATIC** **BOWLING** **EQUIPMENT,**

**AMUSEMENT** **MACHINES** **OPERATED** **BY** **COINS,**

**BANKNOTES, BANK CARDS, TOKENS OR BY ANY**
**OTHER MEANS OF PAYMENT**

9504 20 00 - Articles and accessories for billiards of all kinds u 20% 

9504 30 00

9504 40 00

9504 50 00

9504 90








Other games, operated by coins, banknotes, bank
cards, tokens or by any other means of payment,
other than automatic bowling alley equipment
Playing cards

Video game consoles and machines, other than
those of sub-heading 9504 30
_Other :_


u

u


20%

20%






u 20% 

9504 90 10 --- Chess set, all types u 20% 
9504 90 20 --- Carrom board, with or without coins and strikers u 20% 
9504 90 90 --- Other u 20% 
**9505** **FESTIVE,** **CARNIVAL** **OR** **OTHER** **ENTERTAINMENT**

**ARTICLES, INCLUDING CONJURING TRICKS AND NOVELTY**
**JOKES**

9505 10 00 - Articles for Christmas festivities kg. 20% 
9505 90 - _Other :_

9505 90 10 --- Magical equipments kg. 20% 
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**


-----

9506 11 00 -- Skis u 20% 
9506 12 00 -- Ski-fastenings (ski-bindings) kg. 20% 
9506 19 00 -- Other kg. 20% 
             - _Water-skis, surf-boards, sailboards and other_

_water-sport equipment :_

9506 21 00 -- Sailboards u 20% 
9506 29 00 -- Other u 20% 
             - _Golf clubs and other golf equipment :_

9506 31 00 -- Clubs, complete u 20% 
9506 32 00 -- Balls u 20% 
9506 39 00 -- Other kg. 20% 
9506 40 00 - Articles and equipment for table-tennis u 20% 
_- Tennis, badminton or similar rackets, whether or_

_not strung :_

9506 51 00 -- Lawn-tennis rackets, whether or not strung u 20% 
9506 59 -- _Other :_

9506 59 10 --- Squash or racketball badminton rackets, u 20% 
whether or not strung

9506 59 90 --- Other u 20% 
_- Balls, other than golf balls and table-tennis balls_ **_:_**

9506 61 00 -- Lawn-tennis balls u 20% 
9506 62 -- _Inflatable_ **_:_**

9506 62 10 --- Football u 20% 
9506 62 20 --- Volley ball u 20%
9506 62 30 --- Basket ball u 20% 
9506 62 90 --- Other u 20% 
9506 69 -- _Other :_

9506 69 10 --- Hockey ball u 20% 
9506 69 20 --- Cricket ball u 20% 
9506 69 30 --- Golf ball u 20% 
9506 69 40 --- Rugby ball u 20% 
9506 69 90 --- Other u 20% 
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 :_

9506 91 10 --- Boxing equipment kg. 10% 
9506 91 90 --- Other kg. 10% 
9506 99 -- _Other :_

9506 99 10 --- Badminton shuttle cocks u 20% 
9506 99 20 --- Leg pads and bats for cricket u 20% 
9506 99 30 --- Shoulder pads for football u 20% 
9506 99 40 --- Hockey sticks and blades u 20% 
9506 99 50 --- Polo sticks including blades, shafts and heads u 20% 
9506 99 60 --- Sports net u 20% 

-----

**SECTION-XX** **CHAPTER-95**

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

9506 99 70 --- Tennis and badminton racket pressures u 20% 

9506 99 80

9506 99 90


--
--

Shin-guards and elbow or shoulders pads
excluding those for football; waist, thigh and
hip protective equipment
Other


u

u


20%

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**

9507 10 00 - Fishing rods u 20% 
9507 20 00 - Fish-hooks, whether or not snelled kg. 20% 
9507 30 00 - Fishing reels u 20% 
9507 90 - _Other :_

9507 90 10 --- Fish landing and butterfly nets u 20% 
9507 90 90 --- Other u 20% 

**9508** **TRAVELLING** **CIRCUSES** **AND** **TRAVELLING**

**MENAGERIES; AMUSEMENT PARK RIDES AND WATER**
**PARK** **AMUSEMENTS;** **FAIRGROUND** **AMUSEMENTS,**

**INCLUDING SHOOTING GALLERIES; TRAVELLING**
**THEATRES**

9508 10 00 - Travelling circuses and travelling menageries

          - _Amusement park rides and water park amusements:_


kg. 20% 

20%

20%

20%

20%

20%

20%

20%

20%

20%


9508 21 00

9508 22 00

9508 23 00

9508 24 00

9508 25 00

9508 26 00

9508 29 00

9508 30 00

9508 40 00


 - - Roller coasters

 - - Carousels, swings and roundabouts

- - Dodge‗em cars

-- Motion simulators and moving theatres

-- Water rides

-- Water park amusements

-- Other

 - Fairground amusements

 - Travelling theatres


u

u

u

u

u

u

u

u

u













-----

**SECTION-XX** **CHAPTER-96**

**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 of 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, luminaires and lighting fittings);
(l) articles of Chapter 95 (toys, games, sports requisites);
(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 fibre 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 shap 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.


-----

**SECTION-XX** **CHAPTER-96**

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard** **Prefer-**
**ential**
**Areas**

**(1)** **(2)** **(3)** **(4P)** **(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)**

9601 10 00 - Worked ivory and articles of ivory kg. 10% 
9601 90 - _Other :_

9601 90 10 --- Worked tortoise-shell and articles thereof kg. 10% 
9601 90 20 --- Worked mother-of-pearl and articles thereof kg. 10% 
9601 90 30 --- Worked bone (excluding whale bone) and kg. 10% 

9601 90 40

9601 90 90


9601 90 40 --- Worked horn, coral and other animal carving kg. 10% 
material and articles thereof

9601 90 90 --- Other kg. 10% 
**9602** **WO RK ED** **V EG E TAB L E** **O R** **M IN ER A L** **C ARVI N G**

**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**

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:_

9602 00 10 --- Worked vegetable carving material and articles kg. 10% 
thereof

9602 00 20 --- Moulded or carved articles of wax, stearin, kg. 10% 
natural gums and resins and other moulded or
carved articles

9602 00 30 --- Gelatin capsules, empty kg. 10% 
9602 00 40 --- Other articles of unhardened gelatin kg. 10% 
9602 00 90 --- Other kg. 10% 

--
--

articles thereof
Worked horn, coral and other animal carving

material and articles thereof
Other


-----

**SECTION-XX** **CHAPTER-96**

**(1)** **(2)** **(3)** **(4P)** **(5)**

**9603** **BROOMS,** **BRUSHES** **(INCLUDING** **BRUSHES** **CONSTITUTING**

**PARTS OF MACHINES, APPLIANCES OR VEHICLES), HAND-**

**OPERATED MECHANICAL 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)**

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 :_

9603 21 00 -- Tooth brushes including dental-plate brushes u 20% 
9603 29 00 -- Other u 20% 
9603 30 - _Artists' brushes, writing brushes and similar brushes_

_for the application of cosmetics :_

9603 30 10 --- Artist brushes u 20% 
9603 30 20 --- Brushes for the application of cosmetics u 20% 
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 :_

9603 40 10 --- Paint, distemper, varnish or similar brushes u 20% 
(other than brushes of sub-heading 9603 30);

9603 40 20 --- Paint pads and rollers u 20% 
9603 50 00 - Other brushes constituting parts of machines, u 20% 
appliances or vehicles

9603 90 00 - Other u 20% 
**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 :_

9605 00 10 --- For personal toilet u 10% 
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**


-----

**SECTION-XX** **CHAPTER-96**

**(1)** **(2)** **(3)** **(4P)** **(5)**

9606 10 - _Press-fasteners, snap-fasteners and press-studs_

_and parts thereof :_

9606 10 10 --- Press-fasteners, snap-fasteners and press-studs kg. 10% 
9606 10 20 --- Parts kg. 10% 
_- Buttons :_

9606 21 00 -- Of plastics, not covered with textile material kg. 10% 
9606 22 00 -- Of base metals, not covered with textile kg. 10% 
material

9606 29 -- _Other :_

9606 29 10 --- Button of coconut shell or wood kg. 10% 
9606 29 90 --- Other kg. 10% 
9606 30 - _Button moulds and other parts of buttons;_

_button blanks :_

9606 30 10 --- Button blanks kg. 10% 
9606 30 90 --- Other kg. 10% 
**9607** **SLIDE** **FASTENERS** **AND** **PARTS** **THEREOF**

_- Slide fasteners :_

9607 11 _-- Fitted with chain scoops of base metal :_

9607 11 10 --- Zip fasteners kg. 10% 
9607 11 90 --- Other kg. 10% 
9607 19 -- _Other :_

9607 19 10 --- Zip fasteners kg. 10% 
9607 19 90 --- Other kg. 10% 
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 :_

--- _With liquid ink (for rolling ball pen):_

9608 10 11 ---- High value ball point pens u 10% 
(US $ 100 and above c.i.f. per unit)

9608 10 12 ---- Ball point pens with body or cap of precious metal or u 10% 
rolled precious metal

9608 10 19 ---- Other u 10%

--- _Other:_

9608 10 91 ---- High value ball point pens u 10% 
(US $ 100 and above c.i.f. per unit)

9608 10 92 ---- Ball point pens with body or cap of precious metal u 10% 
or rolled precious metal


-----

**SECTION-XX** **CHAPTER-96**

**(1)** **(2)** **(3)** **(4P)** **(5)**

9608 10 99 ---- Other u 10% 
9608 20 00 - Felt tipped and other porous-tipped pens and u 10% 
markers

9608 30 - _Fountain pens, stylograph pens and other pens:_

--- _Fountain pens_

9608 30 11 ---- High value fountain pens (US $ 100 and above u 10% 
c.i.f. per unit)

9608 30 12 ---- With body or cap of precious metal or rolled precious u 10% 
metal

9608 30 19 ---- Other u 10% 
--- Stylograph pens :

9608 30 21 ---- High value pens u 10% 
(US $ 100 and above c.i.f. per unit)

9608 30 22 ---- With body or cap of precious metal or rolled u 10% 
precious metal

9608 30 29 ---- Other u 10% 
--- _Other :_

9608 30 91 ---- High value pens u 10% 
(US $ 100 and above c.i.f. per unit)

9608 30 92 ---- With body or cap of precious metal or rolled precious u 10% 
metal

9608 30 99 ---- Other u 10% 
9608 40 00 _- Propelling or sliding pencils_ _u_ _10%_ _-_

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_


u


9608 60 10


--

_point and ink-reservoir :_
With liquid ink (for rolling ball-pen)


10%





9608 60 90 --- Other u 10% 
             - _Other :_

9608 91 -- _Pen nibs and nib points :_

9608 91 10 --- Nib points for pen u 10% 
9608 91 20 --- Nibs of wool felt or plastics for use in the u 10% 
manufacture of porous tip pen or markers

9608 91 30 --- Other pen nibs u 10% 
_--- Other :_

9608 91 91 ---- Of metal u 10% 
9608 91 99 ---- Other u 10% 
9608 99 -- _Other :_

9608 99 10 --- Pen holders, pencil holders and similar holders kg. 10% 
9608 99 90 --- Other kg. 10% 

9608 91 30


--

-----

**SECTION-XX** **CHAPTER-96**

**(1)** **(2)** **(3)** **(4P)** **(5)**

**9609** **PENCILS** **(OTHER** **THAN** **PENCILS** **OF** **HEADING** **9608),**

**CRAYONS,** **PENCIL LEADS,** **PASTELS,** **DRAWING**

**CHARCOALS,** **WRITING OR DRAWING CHALKS AND**

**TAILORS' CHALKS**

9609 10 00 - Pencils and crayons, with leads encased in a kg. 10% 
sheath

9609 20 00 - Pencil leads, black or coloured kg. 10% 
9609 90 - _Other :_

9609 90 10 --- Slate pencils kg. 10% 
9609 90 20 --- Other pencils kg. 10% 
9609 90 30 --- Pastels, drawing charcoals and writing or kg. 10% 

kg.


9609 90 90


--

drawing chalks and tailors chalks
Other


10%





**9610 00 00** **SLATES** **AND** **BOARDS,** **WITH** **WRITING** **OR** **DRAWING** kg. 10% 
**SURFACES, WHETHER OR NOT FRAMED**

**9611 00 00** **DATE, SEALING OR NUMBERING STAMPS, AND THE LIKE** kg. 20% **(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 :_

9612 10 10 --- Computer printer ribbon u 10% 
9612 10 20 --- Ribbon for typewriters, other than electronic u 10% 

u


9612 10 30


--

and similar machines
Ribbon for electronic typewriter


10%





9612 10 90 --- Other u 10% 
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**

9613 10 00 - Pocket lighters, gas fuelled, non-refillable u 20% 
9613 20 00 - Pocket lighters, gas fuelled, refillable u 20% 
9613 80 - _Other lighters_ **_:_**

9613 80 10 --- Electronic u 20% 
9613 80 90 --- Other u 20% 
9613 90 00 - Parts u 20% 

-----

**SECTION-XX** **CHAPTER-96**

**(1)** **(2)** **(3)** **(4P)** **(5)**

**9614 00 00** **SMOKING** **PIPES** **(INCLUDING** **PIPE** **BOWLS)** **AND** **CIGAR** U 10% 
**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:_

9615 11 00 -- Of hard rubber or plastics kg. 20% 
9615 19 00 -- Other kg. 20% 
9615 90 00 - Other kg. 20% 
**9616** **SCENT SPRAYS AND SIMILAR TOILET SPRAYS, AND**

**MOUNTS AND HEADS THEREFOR; POWDER-PUFFS AND**

**PADS** **FOR** **THE** **APPLICATION** **OF** **COSMETICS** **OR**
**TOILET PREPARATIONS**

9616 10 - _Scent sprays and similar toilet sprays, and mounts_

_and heads therefor :_

9616 10 10 --- Scent sprays and similar toilet sprays kg. 20% 
9616 10 20 --- Mounts and heads kg. 20% 

9616 20 00 - Powder-puffs and pads for the application of

cosmetics or toilet preparations

**9617** **VACUUM** **FLASKS** **AND** **OTHER** **VACUUM** **VESSELS,**
**COMPLETE; PARTS THEREOF OTHER THAN GLASS**
**INNERS**


kg. 20% 

9617 00 - _Vacuum flasks and other vacuum vessels, complete;_

_parts thereof other than glass inners:_

--- _Vacuum flasks and other vacuum vessels, complete:_

9617 00 11 ---- Vacuum flasks having a capacity not exceeding 0.75 l kg. 20% 
9617 00 12 ---- Vacuum flasks having a capacity exceeding 0.75 l kg. 20% 
9617 00 13 ---- Casserol and other vacuum containers kg. 20% 
9617 00 19 ---- Other kg. 20% 
9617 00 90 --- Parts (other than glass inners) kg. 20% 

**9618 00 00** **TAILORS'** **DUMMIES** **AND** **OTHER** **LAY** **FIGURES;** kg. 10% 
**AUTOMATA AND OTHER ANIMATED DISPLAYS, USED FOR**
**SHOP WINDOW DRESSING**

**SANITARY TOWELS (PADS) AND TAMPONS, NAPKINS**
**9619** **(DIAPERS), NAPKIN LINERS AND SIMILAR ARTICLES,OF**
**ANY MATERIAL**

9619 00 - _Sanitary towels_ (pads) _and tampons, napkins_
(diapers), napkin liners 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% 
**9620 00 00** **-** **MONOPODS,** **BIPODS,** **TRIPODS** **AND** **SIMILAR** **ARTICLES** u 10% 

-----

**SECTION-XXI** **CHAPTER-97**

**SECTION XXI**

**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 and 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. Heading 9701 does not apply to mosaics that are mass-produced reproductions, casts or works of

conventional craftsmanship of a commercial character, even if these articles are designed or created by
artists.

3. 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.

4. 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.

5. (A) Subject to Notes 1 to 4 above, articles of this Chapter are to be classified in this Chapter

and not in any other Chapter of this Schedule.

(B) Heading 9706 does not apply to articles of the preceding headings of this Chapter.

6. Frames around paintings, drawings, pastels, collages or similarly 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 kind or of a value normal to the
articles referred to in this Note are to be classified separately.

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard Prefer-**

**ential**

**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, MOSAICS AND SIMILAR DECORATIVE**

**PLAQUES**

                - _Of an age exceeding 100 years:_

9701 21 00 - - Paintings, drawings and pastels u 10% 
9701 22 00 - - Mosaics u 10% 

-----

             - _Other:_

9701 91 00 - - Paintings, drawings and pastels u 10% 
9701 92 00 - - Mosaics u 10% 
9701 99 00 - - Other u 10% 

**9702**
9702 10 00
9702 90 00




**ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS**
Of an age exceeding 100 years
Other


9702 10 00 - Of an age exceeding 100 years u 10% 9702 90 00 - Other u 10% 
**9703** **ORIGINAL** **SCULPTURES** **AND** **STATUARY,** **IN** **ANY**

**MATERIAL**

9703 10 - _Of an age exceeding 100 years:_
9703 10 10 --- Of metal u 10% 
9703 10 20 --- Of stone u 10% 

9703 10 90
9703 90
9703 90 10
9703 90 20
9703 90 90

**9704**

9704 00

9704 00 10


--
  
- - 
- - 
- - 
  
--

Other
_Other:_
Of metal
Of stone
Other

**POSTAGE OR REVENUE STAMPS, STAMP-POST**

**MARKS, FIRST-DAY COVERS, POSTAL STATIONERY**
**(STAMPED PAPER), AND THE LIKE,** **USED OR UNUSED,**

**OTHER THAN** **THOSE** **OF** **HEADING** **4907**
_Postage or revenue stamps, stamp-post marks,_

_first-day covers, postal stationery (stamped_
_paper), and the like, used or unused, other than_
_those of heading 4907 :_
Used postal stamp


u

u
u
u

kg.


10%

10%
10%
10%

Free









9704 00 20 --- Used or unused first-day covers for philatelists kg. Free 
9704 00 90 --- Other kg. Free 
**9705** **COLLECTIONS AND COLLECTORS’ PIECES OF**
**ARCHAEOLOGICAL,** **ETHNOGRAPHIC,**

**HISTORICAL,** **ZOOLOGICAL,** **BOTANICAL,**

**MINERALOGICAL,** **ANATOMICAL,**

**PALEONTOLOGICAL OR NUMISMATIC INTEREST**


10%

10%

10%
10%

10%
10%

10%
10%












u

u

u
u

u
u

u
u


9705 10 00

9705 21 00

9705 22 00
9705 29 00

9705 31 00
9705 39 00

**9706**

9706 10 00
9706 90 00



_-_

_-_

-
--
 
--
 
 

Collections and collectors' pieces of archaeological,
ethnographic or historical interest
_Collections and collectors' pieces of zoological,_
_botanical,_ _mineralogical,_ _anatomical_ _or_

_paleontological interest:_
Human specimens and parts thereof

Extinct or endangered species and parts thereof
Other
_Collections and collectors' pieces of numismatic_
_interest:_
Of an age exceeding 100 years
Other

**ANTIQUES OF AN AGE EXCEEDING 100 YEARS**

Of an age exceeding 250 years
Other


-----

**SECTION-XXI** **CHAPTER-98**

**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 millilitres 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;

(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.

7. Heading 9804 is to be taken not to apply to printed books.

**Tariff Item** **Description of goods** **Unit** **Rate of duty**

**Standard Prefer-**

**ential**

**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 :**


-----

**SECTION-XXI** **CHAPTER-98**

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

**(1)** **INDUSTRIAL PLANT,**
**(2)** **IRRIGATION PROJECT,**
**(3)** **POWER PROJECT, OTHER THAN SOLAR POWER PLANT**

**OR SOLAR POWER PROJECT,**
**(4)** **MINING PROJECT,**
**(5)** **PROJECT FOR THE EXPLORATION FOR OIL OR OTHER**

**MINERALS, AND**
**(6)** **SUCH** **OTHER** **PROJECTS,** **OTHER** **THAN** **SOLAR**
**POWER PLANT OR SOLAR POWER PROJECT,**

**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, other than solar power plant or_
_solar power project,_
_(4)_ _mining project,_
_(5)_ _project for the exploration for oil or other_
_minerals, and_
_(6)_ _such_ _other_ _projects,_ _other than solar_
_power plant or solar power project,_ _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_


-----

**SECTION-XXI** **CHAPTER-98**

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

_essential for the maintenance of the plant or_
_project_ _mentioned_ _in_ _(1)_ _to (6)_ _above :_

_---_ _Machinery :_

9801 00 11 ---- For industrial plant project kg. 7.5% 
9801 00 12 ---- For irrigation plant kg. 7.5% 
9801 00 13 ---- For power project, other than solar power plant or kg. 7.5% 
solar power project

9801 00 14 ---- For mining project kg. 7.5% 
9801 00 15 ---- Project for exploration of oil or other minerals kg. 7.5% 

9801 00 19 ---- For other projects, other than solar power plant or

solar power project

9801 00 20 --- Components (whether or not finished or not) or

raw materials for the manufacture of aforesaid
items required for the initial setting up of a unit
or the substantial expansion of a unit

9801 00 30 --- Spare parts and other raw materials(including

semi-finished materials or consumable stores for
the maintenanceof plant or project


kg. 7.5% 

kg.

kg.


7.5%

7.5%




 

**9802 00 00** **LABORATORY** **CHEMICALS** kg. 10% 
**9803 00 00** **ALL** **DUTIABLE** **ARTICLES, IMPORTED** **BY** **A** **PASSENGER** kg. 100% 
**OR A MEMBER OF A CREW IN HIS BAGGAGE**

**9804** **ALL** **DUTIABLE** **GOODS** **IMPORTED** **FOR** **PERSONAL** **USE**

9804 10 00 - Drugs and medicines kg. 35% 
9804 90 00 - Other 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 vegetables; kg. 10% 
dairy products; soup; lard; fresh fruits

9805 90 00 - All other consumable stores excluding fuel, kg. 10% 
lubricating oil, alcoholic drinks and tobacco products


**9806 00 00** - **ALL GOODS ORIGINATING IN OR EXPORTED FROM THE** - 200% 
**ISLAMIC REPUBLIC OF PAKISTAN**


-----

1130

*** THE SECOND SCHEDULE - EXPORT TARIFF**

Notes:

1. In this Schedule, "Chapter", "heading", and "tariff item" mean a Chapter, heading, sub-heading and
tariff item respectively of the First Schedule to the Customs Tariff Art.

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. Chapter/Heading/ Description of article Rate of duty

No. Sub-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 tonne

6. 0910 30 Turmeric, in other than powder form Rs. 2,000 per tonne

6A. 1006 10 Rice in the husk (paddy or rough) 20%

6B. 1006 20 Husked (brown) rice 20%

7. 1006 30 20 Basmati rice Rs. 12,000 per tonne

7A. 1006 30 90 Semi-milled or wholly-milled rice, whether 20%

or not polished or glazed(other than
Parboiled rice and Basmati rice)

8. 1202 10 Groundnut in shell Rs. 1,125 per tonne

9. 1202 20 Groundnut kernel Rs. 1,500 per tonne

9A. 1701 Raw sugar, white or refined sugar 20%

10. 2305 De-oiled ground nut oil cakes Rs. 125 per tonne

11. 2305 De-oiled ground nut meal (solvent extracted variety) Rs. 125 per tonne

12. 2306 De-oiled rice bran oil cake Rs. 15%

13. 2309 Animal feed Rs. 125 per tonne

14. 2401 Tobacco unmanufactured 75 paise per kilogram or
20% whichever is lower

15. 2508 50 Sillimanite 20%

16. 2508 50 Kyanite Rs. 40 per tonne

17. 2511 10 Barytes Rs. 50 per tonne

18. 2516 Granite (including black granite) porphyry and basalt, 15%

all sorts

*** Substituted vide Finance Bill, 2011 w.e.f. 01.03.2011**
** amended vide notfn. no. 28/22 dated 21.05.2022


-----

1131

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

19. 2525, 6814 Mica including fabricated mica 40%

20. 2526 20 00 Steatite (Talc) 20%

21. 2601 11 Iron ore and concentrates, Non-agglomerated 50%**

22. 2601 12 Iron ore and concentrates, Agglomerated 50%**

23. 2602 Manganese ore Rs. 20 per tonne

23A. 2606 00 10 Bauxite (natural), not calcined 30%

23B. 2606 00 20 Bauxite (natural), calcined 30%

23C 2606 00 90 Other aluminium ores and concentrates 30%

24. 2610 Chromium ores and concentrates, all sorts 30%

24A. 2614 00 10 Ilmenite, unprocessed 30%

24B. 2614 00 20 Ilmenite, upgraded (beneficiated ilmenite 30%

including ilmenite ground)

25. 2820 10 00 Manganese dioxide 20%

26. 41, 43 Hides, skins and leathers, tanned and untanned, 60%

all sorts but not including manufactures of leather

27. 5101 Raw wool 25%

28. 5201 Raw cotton Rs. 10,000 per tonne

29. 5202 Cotton waste, all sorts 40%

30. 5308 Coir yarn 15%

31. Any Chapter Jute manufactures (including manufactures of Rs. 150 per tonne

Bimplipatam jute or of mesta fibre) 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 tonne

(ii) Other hessian cloth (including narrow backing Rs. 1,000 per tonne

cloth) and bags,
when not in actual use as covering, receptacles or
binding for other goods

33. 5310 Jute canvas, jute webbing, jute tarpaulin cloth and Rs. 200 per tonne

manufactures thereof when not in actual use as
covering, receptacles or binding for other goods

34. 5310 Sacking (cloth, bags, twist, yarn, rope and twine) Rs. 150 per tonne

when not in actual use as covering, receptacles or
binding for other goods

35. 7201 Pig iron and spiegeleisen in pigs, blocks or other primary 20%

forms

36. 7203 Ferrous products obtained by direct reduction of 20%

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 form

37. 7204 Ferrous waste and scrap, remelting scrap ingots of iron 20%

or steel

38. 7205 Granules and powders, of pig iron, spiegeleisen, 20%


-----

1132

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

iron or steel

39. 7206 Iron and non-alloy steel in ingots or other 20%

primary forms

40. 7207 Semi-finished products of iron or non-alloy steel 20%

41. 7208 Flat rolled products of iron or non-alloy steel, 20%

hot rolled, not clad, plated or coated

42. 7209 Flat rolled products of iron or non-alloy steel, 20%

cold rolled (cold-reduced), not clad, plated or
coated

*43. 7210, 7212 ** Flat rolled products of iron or non-alloy steel, 20%

clad, plated or coated

_* Substituted (w.e.f. 1.3.2011) by s. 87(a), of the Finance Act, 2013._
44. 7213 Bars and rods, hot-rolled, in irregularly wound coils, 20%

of iron or non-alloy steel

45. 7214 Other bars and rods of iron or non-alloy steel, not further 20%

worked than forged, hot-rolled, hot-drawn or hotextruded, but including those twisted after rolling

46. 7215 Other bars and rods of iron or non-alloy steel 20%

47. 7216 Angles, shapes and sections of iron or non-alloy 20%

steel

48. 7217 Wire of iron or non-alloy steel 20%

**48A. 7219 Flat-rolled products of stainless steel, of a width of 15%

600 mm or more

**48B. 7222 Other bars and rods of stainless steel; angles, shapes 15%

and sections of stainless steel

**48C. 7227 Bars and rods, hot-rolled, in irregularly wound coils, 15%

of other alloy steel

49. 7303, 7304 Tubes and pipes, of iron or steel 20%

50. 8545 11 00 Electrodes of a kind used for furnaces 20%

______________________________________________________________________________________________________________________________________________________

4.   In respect of all other goods which are not covered under column (2) of this Schedule, the rate of duty
shall be ‘Nil’.

**EXEMPTIONS**

**Notfn. 132/00**

Export duty leviable on heading No. 14 amended as 60%.

**GENERAL: 4-Cus.,8.1.62:The following goods are exempt from the payment of the export duty leviable**
thereon 
**Goods imported but not allowed clearance on the ground of non-fulfilment of the requirements of**

Import Trade Control Regulations, confiscated by an order under section 182 of the Sea Customs Act, 1878
and allowed to be exported in lieu of confiscation, on payment of fine or otherwise.

**GENERAL: 16-Cus., 23.1.65 ( as amended by 12/23)**

**Goods produced or manufactured in India when exported for display in the showrooms of the**

** amended vide notfn. no. 28/22 dated 21.05.2022


-----

1133

Government of India in foreign countries or in the exhibitions or fairs held in foreign countries are exempt from
the whole of the duty of customs leviable thereon.

Provided that such goods are not sold or otherwise disposed of abroad:

Provided further that, in the case of goods exported for display in the exhibitions or fairs held in foreign

countries, it is certified by a duly authorised officer of the Ministry of Commerce that the Government of India
have agreed to participate in such exhibitions or fairs.

Provided also that nothing contained in this notification shall apply after the 31st March, 2024.

**GENERAL: 325-Cus., 2.8.76 In exercise of the powers conferred by sub-section (1) of section 25 of the**
Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public
interest so to do, hereby exempts 
**(i)** **Every consignment of samples or gifts of mica, and of skins of reptiles and wild**
**animals, the value of which does not exceed forty rupees; and**

**(ii)** **All goods (other than mica and skins of reptiles and wild animals), the value of which does**
not exceed three hundred rupees:

when exported by post, from the whole of the duty of customs leviable thereon under the Second

Schedule to the Customs Tariff Act, 1975 (51 of 1975).

**GENERAL: 326-Cus., 2.8.76  In exercise of the powers conferred by sub-section (1) of section 25 of the**
Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest

so to do, hereby exempts 
**Gifts or free samples:**

(i) of all goods (other than block mica, skins of reptiles and wild animals); and

(ii) **of block mica and of skins of reptiles and wild animals the value of which does not exceed**
fifty rupees.

when exported by air out of India, from the whole of the duty of customs leviable thereon under the

Second Schedule to the Customs Tariff Act, 1975 (51 of 1975).

**59/2010-Cus., dt. 10.5.10** In exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public
interest so to do, hereby exempts Raw cotton falling under Heading No. 16 of the Second Schedule to the
Customs Tariff Act, 1975 (51 of 1975), when exported out of India, from so much of the duty of customs
leviable thereon which is specified in the said Second Schedule as is in excess of the amount calculated at the
rate of Rs 2500 per tone.

**88/2010-Cus., dt, 1.9.10 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs**
Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest
so to do, hereby exempts imported raw hides and skins and semi-processed leathers falling under Heading No.
14 of the Second Schedule to the Customs Tariff Act, 1975 (51 of 1975), when exported out of India from
a bonded warehouse where it has been kept after importation, from the whole of duty of customs leviable
thereon which is specified in the said Second Schedule.


-----

1134

**GENERAL: Notifn. No. 27/11-Cus., 1.3.2011 as amended by 117/11, 10/12, 15/13, 3/14, 15/14,**
**8/15, 30/15, 50/15, 1/16, 15/16, 35/16, 37/16, 41/16, 43/16, 3/17, 23/18, 30/18, 51/18, 27/19, 29/22]**

In exercise of the powers conferred by sub-section (1) of section 25 of the CustomsAct, 1962 (52 of

1962) and in supersession of notifications of the Government of India in theMinistry of Finance (Department
of Revenue) issued vide notification No.100/89-Customs, dated the1st March,1989[ G.S.R 315 (E), dated the
1st March,1989], No. 135/1994-Customs, dated the 24thJune,1994 [ G.S.R 528 (E),dated the 24th June,1994],
No.133/2000-Customs, the 17th October, 2000 [G.S.R 794 (E),; dated the 17th October,2000], No.66/2008 –
Customs, dated the 10th May, 2008 [ G.S.R359 (E), dated the 10th May, 2008], No.79/2008-Customs,dated
the 13th June,2008[ G.S.R 458 (E)dated the 13th June,2008] and No.146/2009-Customs, dated the 24th
December,2009 [ G.S.R 925(E),dated the 24th December,2009], except as respects things done or omitted to
be done before suchsupersession, the Central Government, on being satisfied that it is necessary in the public
interest so todo, hereby exempts the goods specified in column (3) of the Table annexed hereto and falling
underChapter or heading or sub-heading or tariff item of the Second Schedule to the Customs Tariff Act,1975
(51 of 1975), specified in the corresponding entry in column (2) of the said Table, when exportedout of India,
from so much of the duty of customs leviable thereon under the said Second Schedule asis in excess of the
amount calculated at the rate specified in the corresponding entry in column (4) of the said Table:

**S.** **Chapter or heading** **Description of goods** **No.Rate of duty**

**sub-heading or**

**tariff item**

**(1)** **(2)** **(3)** **(4)**

1. 0901 Coffee Nil

2. 0902 Tea Nil

3. 0904 11 Black pepper Nil

4. 0908 31, 0908 32 Cardamom Nil

5. 0910 30 Turmeric, in powder form Nil

6. 0910 30 Turmeric, in any other form Nil

7. 1006 30 20 Basmati rice Nil

8. 1202 30, 1202 41 Groundnut in shell Nil

9. 1202 42 Ground nut kernel Nil

9A Omitted

10. 2305 De-oiled ground nut oil cakes Nil

11. 2305 De-oiled ground nut meal Nil

(solvent extracted variety) Nil

12. 2306 De-oiled Rice bran oil cake Nil

13. 2309 Animal feed Nil

14. 2401 Tobacco unmanufactured Nil

15. 2508 50 Sillimanite Nil

16. 2508 50 Kyanite Nil

17. 2511 10 Barytes Nil

18. 2516 Granite (including black granite) porphyry and Nil

basalt, all sorts


-----

1135

**(1)** **(2)** **(3)** **(4)**

19. 2525, 6814 Mica including fabricated mica Nil

20. 2526 20 00 Steatite (talc) Nil

20A. 2601 11 21, All Goods Nil

2601 11 22,
2601 11 41,
2601 11 42

20B Omitted

20C 2601 11 All Goods other than goods mentioned in S.no. 20A 30%

20D 2601 12 All Goods other than iron ore pellets 30%

21 Omitted

22. Omitted

23 2601 12 10 Iron ore pellets Nil

24. 2602 Manganese ore Nil

24A 2606 00 10 Bauxite (natural), not calcined 15%

24B 260600 20 Bauxite (natural), calcined 15%

24BA Omitted

24C 2614 00 10 Ilmenite, unprocessed 10%

24D 2614 00 20 Ilmenite, upgraded (beneficiated ilmenite 2.5%

including ilmenite ground)

24E. 2606 00 90 Other aluminium ores including laterite 15%

24F. 2606 00 90 All goods, other than goods mentioned at serial Nil

number 24E

25. 2820 10 00 Manganese dioxide Nil

26. 41 E.I. tanned leather *[Nil]

27. 41 Snake skin 10%

28. 41 Finished leather of goat, sheep and bovine Nil

animals and of their young ones

29. 41 Clothing leather fur suede/ hair, hair-on suede/ Nil

shearing suede leathers (as per ISI norms 8170)

30 41 Fur leathers Nil

31. 41 Cuttings and fleshing of hides and skins used Nil

as raw materials for manufacturing animal glue
gelatin

32. 41 Luggage leather- case hide or side/suit 25%

case/ hand bag luggage/ cash bag leather

33. 41 Industrial leathers, namely:(i) Cycle saddle leathers 15%

(ii) Hydraulic/ packing/ belting/ washer leathers 15%

(iii) Industrial harness leather 25%

34. 41 Picking band leathers 15%

35. 41 Strap/ combing leathers 15%

36. 41 Miscellaneous leathers, namely:(i) Book binding leathers Nil

(ii) Skiver leathers Nil

(iii) Transistor case/ camera case leathers 25%

- Substituted by Notifn. No. 27/2019-Customs, dt. 6.7.2019.


-----

1136

**(1)** **(2)** **(3)** **(4)**

37. 41 Fur of domestic animals, excluding lamb fur skin Nil

38. 41 Shoe upper leathers, namely:(i) Bunwar leather Nil

(ii) Kattai/ slipper/ sandal leather Nil

(iii) Chrome tanned sole leather Nil

*[38A. 41 Hides, skins and leathers, tanned and untanned, all sorts 40]

38B. 4101 Raw hides and skins of buffalo 30%

39. 4301 Raw fur lamb skins 10%

40. 5101 Raw wool Nil

41. 5201 Raw cotton Nil

42. 5202 Cotton waste, all sorts Nil

43. 5308 Coir yarn Nil

44. Any Chapter Jute manufacturers (including manufactures of Nil

Bimplipatam jute or of mesta fibre) Not elsewhere
specified when not in actual use as covering,
receptacles or binding for other goods

45. 5310, 6305 Hessian cloth and bags- Nil

(a) Carpet backing
(b) Other hessian cloth (including
narrow backing cloth) and bags
when not in actual use as covering, receptacles or
binding for other goods

46. 5310 Jute canvas, jute webbings, jute tarpaulin Nil

cloth and manufactures thereof when not in
actual use as covering, receptacles or
binding for other goods

47. 5310 Sacking (cloth, bags, twist, yarn, rope, Nil

and twine) when not in actual use as covering,
receptacles or
binding for other goods

48. 7201 Pig iron and spiegeleisen in pigs, blocks or Nil

other primary forms

49. 7203 Ferrous products obtained by direct reduction Nil

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

50. 7204 Ferrous waste and scrap, remelting scrap ingots 15%

of iron or steel

51. 7205 Granules and powders, of pig iron, spiegeleisen, Nil

iron or steel

52. 7206 Iron and non-alloy steel in ingots or other Nil

*Inserted by Notifn. No. 27/2019-Customs, dt. 6.7.2019.


-----

1137

primary forms

53. 7207 Semi-finished products of iron or non-alloy Nil

54. 7208 steel Flat rolled products of iron or non-alloy Nil

steel, hot
rolled, not clad, plated or coated

55. 7209 Flat rolled products of iron or non-alloy steel, Nil

cold rolled (cold-reduced), not clad, plated
or coated

56. 7210 Flat-rolled products of iron or non-alloy steel, Nil

of a width of 600mm or more, clad, plated or
coated

56A. 7212 Flat rolled products of iron or non-alloy steel, Nil

clad, plated or coated

57. 7213 Bars and rods, hot-rolled, in irregularly wound Nil

coils, of iron or non-alloy steel

58. 7214 Other bars and rods of iron or non-alloy steel, not Nil

further worked than forged, hot-rolled, hot-drawn
or hot-extruded, but including those twisted aft rolling

59. 7215 Other bars and rods of iron or non-alloy steel Nil

60. 7216 Angles, shapes and sections of iron or non-alloy Nil

steel

61. 7217 Wire of iron or non-alloy steel Nil

61A. 7219 Flat-rolled products of stainless steel, of a Nil

width of 600 mm or more

61B. 7222 Other bars and rods of stainless steel; Nil

angles, shapes and sections of stainless steel

61C. 7227 Bars and rods, hot-rolled, in irregularly Nil

wound coils, of other alloy steel

62. 7303, 7304, 7305, Tubes and pipes, of iron or steel Nil

7306

62A. 8545 11 00 Electrodes of a kind used for furnaces Nil

63 Omitted

64 Omitted

65. 1701 Raw sugar, white or refined sugar Nil

**____________________________________________________________________________________________**

_Explanation.- For the purpose of this notification, “finished leather of goat, sheep and bovine animals and of_
their young ones” means the leather which complies with the terms and conditions specified in the Public Notice

of the Government of India in the Ministry of Commerce No. 21/2009-14, dated the 1st December, 2009, as
amended from time to time issued, under the provisions of the Foreign Trade (Development and Regulation)
Act, 1992(22 of 1992).

**[Notfn. No.116/2008-Cus., dt. 31.10.2008 as amended by 121/08.]**

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of

1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby
exempts iron ore fines falling under Heading No. 11 of the Second Schedule to the Customs Tariff Act, 1975
(51 of 1975), when exported out of India, from so much of the duty of customs leviable thereon which is specified


-----

1138

in the said Second Schedule, as is in excess of the amount calculated at the rate of 8% ad valorem.

**APPENDIX - I**

**CESS**

**CESSES LEVIABLE ON CERTAIN ARTICLES ON EXPORT UNDER VARIOUS**
**ENACTMENTS OF THE GOVERNMENT AND EXEMPTION NOTIFICATIONS THERETO.**

**CESS ON SPICES**

As per Govt. of India, Ministry of Commerce, Notfn. S.O. 1051 (E) dated 8.12.1998 exports of all

scheduled Spices (Schedule given below), in any form, including curry powder, spice oils, oleoresins, and other
mixtures where spice content is predominant are subject to Spices Board Cess @0.5% ad valorem. This is
in addition to cess under the Agriculture Produce Cess Act.

**‘TABLE’**

(S.O. 975(E), dated 6.11.1987 as amended by S.O. 1051(E) dated 8.12.1998)

Sl.No. Name of Spice Rate of cess
ad valorem

(1) (2) (3)

1. Cardamom 0.5%

2. Pepper 0.5%

3. Chilly 0.5%

4. Ginger 0.5%

5. Turmeric 0.5%

6. Coriander 0.5%

7. Cumin 0.5%

8. Fennel 0.5%

9. Fenugreek 0.5%

10. Celery 0.5%

11. Aniseed 0.5%

12. Bishopsweed 0.5%

13. Caraway 0.5%

14. Dill 0.5%

15. Cinnamom 0.5%

16. Cassia 0.5%

17. Garlic 0.5%

18. Curry Leaf 0.5%

19. Kokam 0.5%

20. Mint 0.5%

21. Mustard 0.5%

22. Parsley 0.5%

23. Pomegranate seed 0.5%


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1139

Sl.No. Name of Spice Rate of cess
ad valorem

(1) (2) (3)

24. Saffron 0.5%

25. Vanilla 0.5%

26. Tejpat 0.5%

27. Pepper long 0.5%

28. Star Anise 0.5%

29. Sweet flag 0.5%

30. Greater Galanga 0.5%

31. Horse-raddish 0.5%

32. Caper 0.5%

33. Clove 0.5%

34. Asafoetida 0.5%

35. Cambodge 0.5%

36. Hyssop 0.5%

37. Juniper berry 0.5%

38. Bay leaf 0.5%

39. Lovage 0.5%

40. Marjoram 0.5%

41. Nugmeg 0.5%

42. Mace 0.5%

43. Basil 0.5%

44. Poppy See 0.5%

45. All-Spice 0.5%

46. Rosemery 0.5%

47. Sage 0.5%

48. Savory 0.5%

49. Thyme 0.5%

50. Oregano 0.5%

51. Terragon 0.5%

52. Tamarind 0.5%

**EOUs, Units in EPZs and SEZs:  Cess on all scheduled spices including curry powder, spice oil,**

oleoresin and other mixtures where spice content is predominant, when exported by the Export Oriented Units
and units in the Export Processing Zones and Special Economic Zones, is zero percent.

**[S.O. 819(E) dated 23.08.2001 of Ministry of Commerce and Industry.]**

**CESS ON SHELLAC AND LAC BASED PRODUCTS.**

The Cess rates as applicable in case of Shellac and Lac based products is Rs. 2.30 per Quintal at

the time of Exports.


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1140

**[Shellac Export Promotion Council, Kolkata, Ministry of Commerce]**

**CESS ON TOBACCO**

(1) Tobacco Board Cess under the Tobacco Cess Act, 1975 is **@ 0.5% ad valorem on all**
Tobacco (unmanufactured tobacco only), which is exported.

(2) Under the Agriculture Produce Cess Act, 1940, Cess is collected as Customs duty @ 0.5%
**of tariff value of tobacco exported. The Ministry of Agriculture notifies tariff values.**

**[Tobacco Board, Guntur, A.P. Ministry of Commerce]**

**CESS ON MANGANESE ORE**

Under the Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act,

1976 the Central Government has fixed the rate of rupees four per metric tonne as the rate at which the
**duty of excise and duty of customs on all manganese ore produced in any mine, shall be levied and**
collected as cess.

**[Minisrty of Labour Notification G.S.R. 654(E), dated 11.09.2001]**

**CESS ON CHROME ORE**

Under the Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act,

1976 the Central Government has fixed the rate of rupees six per metric tonne as the rate at which the duty
**of excise and duty of customs on all chrome ore produced in any mine, shall be levied and collected as**
cess.

**[Minisrty of Labour Notification G.S.R. 655(E) dated 11.09.2001]**

**CESS ON MICA**

Cess on export of Mica products: **3.5%**

(HS Code 25.25 & 68.14)

**[EEPC, Kolkata, Ministry of Commerce]**

**CESS ON IRON ORE**

Under the Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act,

1976 the Central Government has fixed the rate of rupees one per metric tonne as the rate at which the
**duty of excise and duty of customs on all Iron ore produced in any mine, shall be levied and collected**
as cess.

**[Minisrty of Labour Notification G.S.R. 680 (E) dated 1.08.1990]**

**____________________________________________________**

**NOTE:-** The above information regarding levy of cess is as supplied by different Ministries/

Administrative bodies. For the latest information on levy of cess on different commodities, readers are advised
to contact the concerned Ministry/ Board/ Export Promotion Councils/ Administrative body. The following


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