CHAPTER 83 (Chapter Notes)

Relevant Judgements

Tariff Item	Description of goods	Unit	Policy	Rate of duty                                         SWS : 10%
				Standard	Preferential Areas	Effective rate of duty	Specified countries
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
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	Free	20%	-	BCD: Nil1 IGST: 18%	Singapore: Nil UAE: 8% Australia: 8.6% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8301 20 00	- Locks of a kind used for motor vehicles	u	Free	15%	-	BCD: Nil1 IGST: 18%	UAE: 6% Japan: Nil SAFTA: 5%
8301 30 00	- Locks of a kind used for furniture	u	Free	20%	-	BCD: Nil1 IGST: 18%	Singapore: Nil UAE: 8% Australia: 8.6% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8301 40	- Other locks :
8301 40 10	--- Combination locks	u	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Australia: 8.6% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8301 40 90	--- Other	u	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Australia: 8.6% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8301 50 00	- Clasps and frames with clasps, incorporating locks	u	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Australia: 8.6% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil Singapore: Nil
8301 60 00	- Parts	u	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Australia: 8.6% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8301 70 00	- Keys presented separately	u	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Australia: 8.6% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
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.	Free	15%	-	BCD: Nil1 IGST: 18%	UAE: 6% Australia: 3% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8302 10 20	--- Of brass	kg.	Free	15%	-	BCD: Nil1 IGST: 18%	UAE: 6% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8302 10 90	--- Other	kg.	Free	15%	-	BCD: Nil1 IGST: 18%	UAE: 6% Australia: 3% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8302 20 00	- Castors	kg.	Free	15%	-	BCD: Nil1 IGST: 18%	UAE: 6% Australia: 3% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8302 30	- Other mountings, fittings and similar articles suitable for motor vehicles:
8302 30 10	--- Curve drive stakes	kg.	Free	15%	-	BCD: Nil1 IGST: 18%	UAE: 6% Japan: Nil SAFTA: 5%
8302 30 90	--- Other	kg.	Free	15%	-	BCD: Nil1 IGST: 18%	UAE: 6% Japan: Nil SAFTA: 5%
	- Other mountings, fittings and similar articles:
8302 41	-- Suitable for buildings:
8302 41 10	--- Fittings for doors and windows	kg.	Free	15%	-	BCD: Nil1 IGST: 18% ADD: N/N 27/2024  upto 26.06.2029	UAE: 6% Australia: 3% Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil
8302 41 20	--- Tower bolts	kg.	Free	15%	-	BCD: Nil1 IGST: 18%	UAE: 6% Australia: 3% Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil
8302 41 90	--- Other	kg.	Free	15%	-	BCD: Nil1 IGST: 18% ADD: N/N 27/2024  upto 26.06.2029	UAE: 6% Australia: 3% Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil
8302 42 00	-- Other, suitable for furniture	kg.	Free	15%	-	BCD: Nil1 IGST: 18% ADD: N/N 27/2024  upto 26.06.2029	UAE: 6% Chile: 80% Australia: 3% Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil
8302 49 00	-- Other	kg.	Free	15%	-	BCD: Nil1 IGST: 18% ADD: N/N 27/2024  upto 26.06.2029	UAE: 6% Australia: 3% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8302 50 00	- Hat-racks, hat-pegs, brackets and similar fixtures	kg.	Free	15%	-	BCD: Nil1 IGST: 18%	UAE: 6% Australia: 3% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8302 60 00	- Automatic door closers	kg.	Free	15%	-	BCD: Nil1 IGST: 18%	UAE: 6% Australia: 3% Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil
8303 00 00	ARMOURED OR REINFORCED SAFES, STRONG-BOXES AND DOORS AND SAFE DEPOSIT LOCKERS FOR STRONG-ROOMS, CASH OR DEED BOXES AND THE LIKE, OF BASE METAL	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
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	kg.	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Australia: 8.6% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
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
8305 10 00	- Fittings for loose-leaf binders or files	kg.	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Australia: 8.6% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8305 20 00	- Staples in strips	kg.	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Australia: 8.6% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8305 90	- Other, including parts:
8305 90 10	--- Pins (other than those of heading 7317)	kg.	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Australia: 8.6% Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil
8305 90 20	--- Clips	kg.	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Australia: 8.6% Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil
8305 90 90	--- Other	kg.	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Australia: 8.6% Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil
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
8306 10 00	- Bells, gongs and the like	kg.	Free	20%	-	BCD: Nil1 IGST: 12%	UAE: 8% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
	- Statuettes and other ornaments:
8306 21	-- Plated with precious metal:
8306 21 10	--- Statuettes	kg.	Free	20%	-	BCD: Nil1 IGST: 12%	UAE: 8% Australia: 8.6% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8306 21 20	--- Trophies	kg.	Free	20%	-	BCD: Nil1 IGST: 12%	UAE: 8% Australia: 8.6% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8306 21 90	--- Other	kg.	Free	20%	-	BCD: Nil1 IGST: 12%	UAE: 8% Australia: 8.6% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8306 29	-- Other:
8306 29 10	--- Statuettes	kg.	Free	20%	-	BCD: Nil1 IGST: 12%	UAE: 8% Australia: 8.6% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8306 29 20	--- Trophies	kg.	Free	20%	-	BCD: Nil1 IGST: 12%	UAE: 8% Australia: 8.6% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8306 29 90	--- Other	kg.	Free	20%	-	BCD: Nil1 IGST: 12%	UAE: 8% Australia: 8.6% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8306 30 00	- Photograph, picture or similar frames; mirrors	kg.	Free	20%	-	BCD: Nil1 IGST: 12%	UAE: 8% Australia: 8.6% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8307	FLEXIBLE TUBING OF BASE METAL, WITH OR WITHOUT FITTINGS
8307 10 00	- Of iron or steel	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	Singapore: Nil UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8307 90 00	- Of other base metal	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8308	CLASPS, FRAMES WITH CLASPS, BUCKLES, BUCKLECLASPS, 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.	Free	10%	-	BCD: Nil1 IGST: 18%	Singapore: Nil UAE: 4% Australia: 2% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
	--- Eyelets:
8308 10 21	---- For footwear	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	Singapore: Nil UAE: 4% Australia: 2% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8308 10 29	---- Other	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	Singapore: Nil UAE: 4% Australia: 2% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8308 20 00	- Tubular or bifurcated rivets	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	Singapore: Nil UAE: 4% Australia: 2% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8308 90	- Other, including parts:
	--- Buckles:
8308 90 11	---- For footwear	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	Singapore: Nil UAE: 4% Australia: 2% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8308 90 19	---- Other	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	Singapore: Nil UAE: 4% Australia: 2% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8308 90 20	--- Imitation zari spangles	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	Singapore: Nil UAE: 4% Australia: 2% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
	--- Beads and spangles of base metal:
8308 90 31	---- For garments, made ups, knitwear, plastic and leather goods	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	Singapore: Nil UAE: 4% Australia: 2% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8308 90 39	---- Other	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	Singapore: Nil UAE: 4% Australia: 2% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8308 90 40	--- Fittings for travel requisites and leather goods	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	Singapore: Nil UAE: 4% Australia: 2% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
	--- Other:
8308 90 91	--- For garments, made ups, knitwear, plastic and leather goods	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	Singapore: Nil UAE: 4% Australia: 2% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8308 90 99	---- Other		Free			BCD: Nil1 IGST: 18%	Singapore: Nil UAE: 4% Australia: 2% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
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%	-	BCD: Nil1 IGST: 18%	Singapore: Nil UAE: 4% Australia: 2% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8309 90	- Other:
8309 90 10	--- Pilfer proof caps for packaging, all sorts, with or without washers or other fittings, of cork, rubber, polyethylene or any other material	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	UAE: 4% Chile: 80% Australia: 2% Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil
8309 90 20	--- Aluminium caps, seals, capsules and closers	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	UAE: 4% Chile: 80% Australia: 2% Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil
8309 90 30	--- Other seals	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	UAE: 4% Chile: 80% Australia: 2% Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil
8309 90 90	--- Other	kg.	Free	10%	-	BCD: Nil1 IGST: 18% ADD: N/N 12/2024  upto 26.06.2029	UAE: 4% Chile: 80% Australia: Nil Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil
8310	SIGN-PLATES, NAME-PLATES, ADDRESS-PLATES AND SIMILAR PLATES, NUMBERS, LETTERS AND OTHER SYMBOLS, OF BASE METAL, EXCLUDING THOSE OF HEADING 9405
8310 00	- Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405:
8310 00 10	--- Enamel iron signboard	kg.	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Australia: 8.6% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8310 00 90	--- Other	kg.	Free	20%	-	BCD: Nil1 IGST: 18%	UAE: 8% Australia: 8.6% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
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 arc-welding	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	UAE: 4% Chile: 80% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8311 20 00	- Cored wire of base metal, for electric arc-welding	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8311 30	- Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame:
8311 30 10	--- Wire and rods of agglomerated base metal	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8311 30 90	--- Other	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
8311 90 00	- Other	kg.	Free	10%	-	BCD: Nil1 IGST: 18%	UAE: 4% Australia: Nil Japan: Nil Malaysia: Nil Singapore: Nil SAFTA: 5% Korea: Nil

Conditions

1. If the importer furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Health and Family Welfare certifying that the goods are to be supplied free of cost for the National Filaria Control Programme or other Centrally sponsored programme against Filariasis. (Vide:- Notification No.50/2017-Condition No- 113)