Customs Tariff
General
Explanatory Note : The abbreviation '%' in any column of this Schedule, in
relation to the rate of duty, indicates that duty on the goods to which the
entry relates shall be charged on the basis of the value of the goods as defined
in section 14 of the Customs Act, 1962 (52 of 1962), the duty being equal to
such percentage of the value as is indicated in that column.
Heading No. | Description of article |
Rate of duty |
(1) | (2) | (3) |
1. | Coffee | Rs.2200 per quintal |
2. | Black Pepper | Rs. 5 per kilogram |
3. | De-oiled groundnut oil cakes | Rs. 125 per tonne |
4. | De-oiled groundnut meal (solvent extracted variety) | Rs. 125 per tonne |
5. | Tobacco un manufactured | 75 paise per kilogram or 20% whichever is lower |
6. | Sillimanite | 20% |
7. | Kyanite | Rs. 40 per tonne |
8. | Mica, including fabricated mica | 40% |
9. | Steatile (Talc) | 20% |
10. | Manganese ore | Rs. 20 per tonne |
11. | Iron ore, all sorts | 10% plus Rs. 50 per tonne |
12. | The
following chromite ore and concentrates, namely :-
(i) High grade fines and concentrates with Cr2O3 content 47% and above |
10% |
(ii) Medium grade fines and concentrates with Cr2O3 content 35% and above but below 47% | 10% | |
(iii) Lumpy ore with Cr2O3 content 35% and above but below 42% | 10% | |
(iv) Low grade lumpy ore or fines or concentrates with Cr2O3 content below 35% and FeO content above 23% | 10% | |
13. | Manganese Dioxide | 20% |
14. | 1 Hides, skins and leathers, tanned and untanned, all sorts, but not including manufactures of leather | 2[60%] |
15. | Raw wool | 25% |
16. | 3 Raw cotton | Rs. 2500 per tonne |
17. | Cotton waste, all sorts | 40% |
18. | Jute manufactures
(including manufactures of Bimlipatam Jute or of Mesta fibre) when not in
actual use as covering, receptacles or bindings, for other goods-
(1) Not else where specified |
Rs. 150 per tonne |
(2) Hessian cloth &
Bags-
(i) Carpet Backing |
Rs. 700 per tonne | |
4(ii) Other hessian cloth (including narrow Backing Cloth) & Bags | Rs. 1000 per tonne | |
(3) Jute canvas, jute webbings, jute tarpaulin cloth & manufactures thereof | Rs. 200 per tonne | |
(4) Sacking (cloth, bags, twist, yarn, rope and twine) | Rs. 150 per tonne | |
19. | Coir Yarn | 15% |
20. | 5Groundnut-
(i) Groundnut kernel |
Rs. 1500 per tonne |
(ii) Ground nut in shell | Rs. 1125 per tonne | |
21. | 6Animal feed | Rs. 125 per tonne |
22. | 7 Cardamom | Rs. 50 per Kg. |
23. | 8 Tea | Rs. 5 per Kg. |
24. | 9 Barytes | Rs. 50 per tonne |
25. | 10 Turmeric -
(i) in powder form |
Rs. 1500 per tonne |
(ii) in any other form | Rs. 2000 per tonne | |
1126. | Granite (including black granite), prophyry & basalt, all sorts | 15% |
1 Notification No. 397-Cus., dated 2-8-1976
2 Substituted for the figures & words"60%" by M.F.(D.R.) Notification No. 132/200 -Cus., dated 17-10-2000
3 Notification No. 11-Cus., dated 9-1-1979
4 Notification No 15 -Cus., dated 18-2-1980
5 Notification No 230 -Cus., dated 20-10-1981
6 Notification No 400 - Cus., dated 2-8-1976
7 Notification No 9 -Cus., dated 12-1-1977
8 Notification No 48 - Cus., dated 9-4-1977
9 Notification No 171 -Cus., dated 2-9-1978
10 Notification No 16 - Cus., dated 20-1-1979 & Notification No. 33 - Cus., dated 14-02-1979
11 Inserted by Second Schedule to Finance Act, 1992.
Cess on Export |
Exemptions |