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
87.10);
(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
97.05
or
97.06).
2.
In
heading
93.06,
the
reference
to
"parts
thereof"
does
not
include
radio
or
radar
apparatus
of
heading
85.26.
| Basic duty |
| Additional Duty |
| Education Cess |
| Secondary & Higher Education Cess |
| Special Additional
Duty of Customs (Spl. CVD) |
| Other duty |
| No Specific Exemption |
| General exemptions |
| Exemption from Education Cess |
| NCCD |