Customs Tariff 

Chapter 93

Arms and Ammunition; Parts and Accessories Thereof

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.

Basic duty
Additional Duty (CVD and Cess on CVD)
Customs Education Cess
Special Additional Duty of Customs (Spl. CVD)  
Other duty
No Specific Exemption
General exemptions
Exemption from Education Cess
NCCD