Customs Tariff

CHAPTER 98

¹[Project imports; laboratory chemicals; passengers’ baggage, personal importations by air or post; ship stores; actionable claims] ^[helldodold[Project imports; laboratory chemicals; passengers' baggage, personal importations by air or post; ship stores]^helldod]

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[*3. For the purpose of Heading 9802, “laboratory chemicals” means all chemicals, organic or inorganic, whether or not chemically defined, imported and intended only for own use (i.e. other than purposes like trading, further sale etc.) 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.]

^[helldodold[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.]^helldod]

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. 

²[8. For the purposes of heading 9807, the expressions “Online money gaming” and “specified actionable claim” shall have the same meaning as respectively assigned to them in clauses (80B) and (102A) of section 2 of the Central Goods and Service Tax Act, 2017 (12 of 2017).]

1. Substituted Vide: Notification No. 72/2023-Customs (N.T.) Dated 30/09/2023 (w.e.f. 01/10/2023)

2. Inserted Vide: Notification No. 72/2023-Customs (N.T.) Dated 30/09/2023 (w.e.f. 01/10/2023)

3. Substituted Vide: Notification No. 62/2024-Customs (N.T.) Dated 19/09/2024