Central Excise Tariff 2006-07

 

Chapter 95

 

 

Toys, games and sports requisites; parts and accessories thereof

 

 

Heading
No.

Description of article 

Unit

Rate of duty 

       

 

(1) 

 

(2) 

(3) 

(4) 

1Omitted[9501   Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls  carriages    
9501 00 - Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls  carriages :
9501 00 10 -- Wheel toys designed to be ridden by children; dolls carriages kg 16%
9501 00 90 -- Parts kg 16%]
1Omitted[9502   Dolls representing only human beings    
9502 10   - Dolls, whether or not dressed :    
9502 10 10 -- Of wood kg 16%
9502 10 20 -- Of metal kg 16%
9502 10 30 -- Of plastics kg 16%
9502 10 90 -- Other kg 16%
    - Parts and accessories :    
9502 91 00 -- Garments and accessories therefor, foot wear and headgear kg 16%
9502 99 00 -- Other kg 16%]
1[9503   TRICYCLES, SCOOTERS, PEDAL CARS AND SIMILAR WHEELED TOYS; DOLLS’ CARRIAGES; DOLLS; OTHER TOYS; REDUCED-SIZE (“SCALE”) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS    
9503 00   - Tricycles, scooters, pedal cars and similar wheeled toys; 2[dolls’ carriages; dolls’] Old[dolls’]; other toys; reduced-size (“scale) models and similar recreational models, working or not; puzzles of all kinds :    
  9503 00 10 --- Of wood u 16%
  9503 00 20 --- Of metal u 16%
  9503 00 30 --- Of plastics u 16%
  9503 00 90 --- Other u 16%]
Old[9503   Other toys; reduced size ("scale") models and similar recreational models, work ing or not; puzzles of all kinds.    
9503 10 00 - Electric trains, including tracks, signals and other accessories therefor kg 16%
9503 20 00 - Reduced size ("scale") model assembly kits, whether or not working models, excluding those of subheading  9503.10 kg 16%
9503 30 00 - Other construction sets and constructional toys kg 16%
    - Toys representing animals or non human creatures :    
 9503 41 00 -- Stuffed u 16%
9503 49   -- Other :    
9503 49 10 --- Of wood u 16%
9503 49 20 --- Of metal u 16%
9503 49 30 --- Of plastic u 16%
9503 49 90 --- Other u 16%
9503 50   - Toy musical instruments and apparatus :    
9503 50 10 -- Instruments and apparatus u 16%
9503 50 90 -- Parts u 16%
9503 60   - Puzzles :    
9503 60 10 -- Of wood u 16%
9503 60 90 -- Other u 16%
9503 70   - Other toys, put up in sets or outfits :    
9503 70 10 -- Of plastics u 16%
9503 70 90 -- Other u 16%
9503 80   -- Other  toys and models, incorporating a motor :    
9503 80 10 --- Toys and models u 16%
9503 80 90 --- Parts u 16%
9503 90   - Other :    
9503 90 10 -- Toy weapons u 16%
9503 90 20 -- Other toys u 16%
9503 90 90 -- Parts u 16%]
9504   Articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment    
9504 10 00 - Video games of a kind used with a television receiver u 16%
  1[9504 20 00 - Articles and accessories for billiards of all kinds u 16%]
Old[9504 20 00 - Articles and accessories for billiards u 16%]
9504 30   - Other games, operated by coin, banknotes (paper currency),  disc or other similar articles, other than bowling alley equipment :    
  1[9504 30 00 - Other games, operated by coins, bank notes, bank cards, tokens or by other means of payment, other than bowling alley equipment u 16%
  9504 30 10 --- Carom board, with or without coins and strikers u 16%
  9504 30 90 --- Other u 16%]
Old[9504 30 10 -- Carom Board, with or without coins and strikes u 16%
9504 30 20 -- Automatic bowling alley equipment u 16%
9504 30 90 -- Other u 16%]
9504 40 00 - Playing cards u 16%
9504 90   - Other :    
9504 90 10 -- Chess set, all types u 16%
9504 90 90 -- Other u 16%
9505   Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes    
9505 10 00 - Articles for Christmas festivities kg 16% 
9505 90   - Other :    
9505 90 10 -- Magical equipments kg 16%
9505 90 90 -- Other kg 16%
9506   Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or out door games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools    
- Snow skis and other snow ski equipment :
9506 11 00 - Skis u 16%
9506 12 00 -- Ski fastenings (ski bindings) kg 16%
9506 19 00 - Other kg 16%
- Water skis, surf boards, sailboards and other water sport equipment:
9506 21 00 -- Sailboards u 16%
9506 29 00 -- Other u 16%
- Golf clubs and other golf equipment:
9506 31 00 -- Clubs, complete u 16%
9506 32 00 -- Balls u 16%
9506 39 00 -- Other kg 16%
9506 40 00 - Articles and equipment for table tennis u 16%
- Tennis, badminton or similar rackets whether or not strung :
9506 51 00 -- Lawn tennis rackets, whether or not strung u 16%
9506 59 -- Other :
9506 59 10 --- Squash or racketball badminton rackets, whether or not strung u 16%
9506 59 90 --- Other u 16%
- Balls, other than golf balls and table tennis balls :
9506 61 00 -- Lawn tennis balls u 16%
9506 62 -- Inflatable :
9506 62 10 --- Football u 16%
9506 62 20 --- Volley ball u 16%
9506 62 30 --- Basket ball u 16%
9506 62 90 --- Other u 16%
9506 69 -- Other :
9506 69 10 --- Hockey ball u 16%
9506 69 20 --- Cricket ball u 16%
9506 69 30 --- Golf ball u 16%
9506 69 40 --- Rugby ball u 16%
9506 69 90 --- Other u 16%
9506 70 00 - Ice skates and roller skates, including skating boots with skates attached u 16%
- Other :
9506 91 -- Articles and equipment for general physical exercise, gymnastics or athletics :
9506 91 10 --- Boxing equipment kg 16%
9506 91 90 --- Other kg 16%
9506 99 -- Other :
9506 99 10 --- Badminton shuttle cocks u 16%
9506 99 20 --- Leg pads and bats for cricket u 16%
9506 99 30 --- Shoulder pads for football u 16%
9506 99 40 --- Hockey sticks and blades u 16%
9506 99 50 --- Polo sticks including blades, shafts and heads u 16%
9506 99 60 --- Sports net u 16%
9506 99 70 --- Tennis and badminton racket pressures  u 16%
9506 99 80 --- Shin-guards and elbow or shoulders pads excluding those for football; waist, thigh and hip protective equipment u 16%
9506 99 90 -- Other u 16%
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 16%
9507 20 00 - Fish hooks, whether or not snelled kg 16%
9507 30 00 - Fishing reels u 16%
9507 90 - Other :
9507 90 10 -- Fish landing and butterfly nets u 16%
9507 90 90 -- Other u 16%
9508 Roundabouts, swings, shooting galleries and other fairground amusements; travel ling circuses, travelling menageries and travelling theatres
9508 10 00 - Travelling circuses and travelling menageries kg 16%
9508 90 00 - Other kg 16%

1. Changes w.e.f. 1-Jan-2007, as per the Seventh Schedule of Finance Bill 2006.

2. Substituted vide Notification No. 27/2006-CE (NT) Dated 29/12/2006