CHAPTER 24 (Chapter Notes)

Relevant Circulars

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)
2401 UNMANUFACTURED TOBACCO; TOBACCO REFUSE            
2401 10 - Tobacco, not stemmed or stripped :            
2401 10 10      --- Flue cured virginia tobacco kg Free 30% - IGST: 5%/28%
CESS: 0.36R per unit		  
2401 10 20      --- Sun cured country (natu) tobacco kg Free 30% - IGST: 5%/28%
CESS: 0.36R per unit		  
2401 10 30      --- Sun cured virginia tobacco kg Free 30% - IGST: 5%/28%
CESS: 0.36R per unit		  
2401 10 40      --- Burley tobacco kg Free 30% - IGST: 5%/28%
CESS: 0.36R per unit		  
2401 10 50      --- Tobacco for manufacture of biris, not stemmed kg Free 30% - IGST: 5%/28%
CESS: 0.36R per unit		 Japan: Nil
2401 10 60      --- Tobacco for manufacture of chewing tobacco kg Free 30% - IGST: 5%/28%
CESS: 0.36R per unit		 Japan: Nil
2401 10 70      --- Tobacco for manufacture of cigar and cheroot kg Free 30% - IGST: 5%/28%
CESS: 0.36R per unit		 Japan: Nil
2401 10 80      --- Tobacco for manufacture of hookah tobacco kg Free 30% - IGST: 5%/28%
CESS: 0.36R per unit		 Japan: Nil
2401 10 90      --- Other kg Free 30% - IGST: 5%/28%
CESS: 0.36R per unit		  
2401 20 - Tobacco, partly or wholly stemmed or stripped :            
2401 20 10      --- Flue cured virginia tobacco kg Free 30% - IGST: 5%/28%
CESS: 0.36R per unit		  
2401 20 20      --- Sun cured country (natu) tobacco kg Free 30% - IGST: 5%/28%
CESS: 0.36R per unit		  
2401 20 30      --- Sun cured virginia tobacco kg Free 30% - IGST: 5%/28%
CESS: 0.36R per unit		  
2401 20 40      --- Burley tobacco kg Free 30% - IGST: 5%/28%
CESS: 0.36R per unit		  
2401 20 50      --- Tobacco for manufacture of biris kg Free 30% - IGST: 5%/28%
CESS: 0.36R per unit		 Japan: Nil
2401 20 60      --- Tobacco for manufacture of chewing tobacco kg Free 30% - IGST: 5%/28%
CESS: 0.36R per unit		 Japan: Nil
2401 20 70      --- Tobacco for manufacture of cigar and cheroot kg Free 30% - IGST: 5%/28%
CESS: 0.36R per unit		 Japan: Nil
2401 20 80      --- Tobacco for manufacture of hookah tobacco kg Free 30% - IGST: 5%/28%
CESS: 0.36R per unit		 Japan: Nil
2401 20 90      --- Other kg Free 30% - IGST: 5%/28%
CESS: 0.36R per unit		  
2401 30 00 - Tobacco refuse kg Free 30% - IGST: 5%/28%
CESS: 0.32R per unit		  
2402 CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES            
2402 10 - Cigars, cheroots and cigarillos, containing tobacco :            
2402 10 10      --- Cigar and cheroots Tu Free 60% - IGST: 28%
CESS: 21% or Rs. 4170 per thousand, whichever is higher		  
2402 10 20      --- Cigarillos Tu Free 60% - IGST: 28%
CESS: 21% or Rs. 4170 per thousand, whichever is higher		  
2402 20 - Cigarettes, containing tobacco :            
2402 20 10      --- Other than filter cigarettes, of length not exceeding 65 millimetres Tu Free 30% - IGST: 28%
CESS: 5%+ Rs. 2076 per thousand		  
2402 20 20      --- Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres Tu Free 30% - IGST: 28%
CESS: 5%+ Rs. 3668 per thousand		  
2402 20 30      --- 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 Tu Free 30% - IGST: 28%
CESS: 5%+ Rs. 2076 per thousand		  
2402 20 40      --- 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 Tu Free 30% - IGST: 28%
CESS: 5%+ Rs. 2747 per thousand		  
2402 20 50      --- 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 Free 30% - IGST: 28%
CESS: 5%+ Rs. 3668 per thousand		  
2402 20 60 Omitted            
2402 20 90      --- Other Tu Free 30% - IGST: 28%
CESS: 36%+ Rs. 4170 per thousand		  
2402 90 -Other            
2402 90 10      --- Cigarettes of tobacco substitutes Tu Free 30% - IGST: 28%
CESS: Rs.4006 per thousand		  
2402 90 20      --- Cigarillos of tobacco substitutes Tu Free 30% - IGST: 28%
 CESS: 12.5% or Rs. 4,006 per thousand whichever is higher		  
2402 90 90      --- Other Tu Free 30% - IGST: 28%
CESS: 12.5% or Rs. 4,006 per thousand whichever is higher		  
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. Free 30% - IGST: 28%
CESS: 0.12R/0.36R per unit		  
2403 11 90           --- Other kg. Free 30% - IGST: 28%
CESS: 0.08R per unit		  
2403 19      -- Other:            
2403 19 10           --- Smoking mixtures for pipes and cigarettes kg. Free 30% - IGST: 28%
CESS: 0.69R per unit		  
            --- Biris:            
2403 19 21                ---- Other than paper rolled biris, manufactured without the aid of machine Tu Free 30% - IGST: 28%  
2403 19 29                ---- Other Tu Free 30% - IGST: 28%  
2403 19 90           --- Other kg. Free 30% - IGST: 28%
CESS: 0.08R/0.28R per unit		  
  - Other :            
2403 91 00      -- “Homogenised” or “reconstituted” tobacco kg. Free 30% - IGST: 28%
 CESS: 0.36R per unit		 Japan: Nil
2403 99      -- Other :            
2403 99 10           --- Chewing tobacco kg. Free 30% - IGST: 28%
CESS: 0.56R per unit		 Japan: Nil
2403 99 20           --- Preparations containing chewing tobacco kg. Free 30% - IGST: 28%
CESS: 0.36R per unit		 Japan: Nil
2403 99 30           --- Jarda scented tobacco kg. Free 30% - IGST: 28%
CESS: 0.56R per unit		 Japan: Nil
2403 99 40           --- Snuff  kg. Free 30% - IGST: 28%
CESS: 0.36R per unit		 Japan: Nil
2403 99 50           --- Preparations containing Snuff kg. Free 30% - IGST: 28%
CESS: 0.36R per unit		 Japan: Nil
2403 99 60           --- Tobacco extracts and essence kg. Free 30% - IGST: 28%
CESS: 0.36R per unit		 Japan: Nil
2403 99 70      -- Cut-tobacco kg. Free 30% - IGST: 28%
CESS: 0.14R per unit		  
2403 99 90           --- Other kg. Free 30% - IGST: 28%
CESS: 0.43R/0.61R per unit		  
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 BOD            
  - Products intended for inhalation without combustion:            
2404 11 00      -- Containing tobacco or reconstituted tobacco kg. Prohibited  30% - IGST: 28%
CESS: 72%/89%/96%		 Japan: Nil
2404 12 00      -- Other, containing nicotine kg. Prohibited  30% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
2404 19 00      -- Other kg. Prohibited  30% - IGST: 28%
CESS: 89%/96%		 UAE: Nil
Australia: Nil
  - Other:            
2404 91 00      -- For oral application kg. Free 30% - IGST: 18% Mauritius: 120%
Singapore: 15%
Australia: 35.0%
2404 92 00      -- For transdermal application kg. Free 30% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
2404 99 00      -- Other kg. Free 30% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil