Customs Tariff
CHAPTER 24
|
Heading No. |
Sub-heading No. |
Description of article |
Unit |
Basic Customs Duty (Standard) |
Basic Customs Duty (Effective) |
Basic Customs Duty (Preferential) |
CVD |
Excise Duties & Cess Leviable Under Miscellaneous Acts |
Additional Duty on Pan Masala & Certain Tobacco Products |
National Calamity Contingent Duty |
Education Cess on CVD |
Secondary & Higher Education Cess on CVD |
Customs Education Cess |
Customs Secondary & Higher Education Cess |
Addl. Customs Duty/ Special CVD |
Customs Exemptions |
Central Excise Exemptions |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
(11) |
(12) |
(13) |
(14) |
(15) |
(16) |
(17) |
(18) |
|
2401 |
|
Unmanufactured tobacco; tobacco refuse |
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2401 10 |
|
- Tobacco, not stemmed or stripped : |
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|
2401 10 10 |
--- Flue
cured |
Kg. |
30% |
30% |
... |
42% |
10% |
|
2% |
1% |
2% |
1% |
0% |
|
Notification No. 3/2005-CE Dated 24/2/2005 Sl. No. 15 |
|
|
|
2401 10 20 |
--- Sun cured country (natu) tobacco |
Kg. |
30% |
30% |
... |
42% |
|
10% |
|
2% |
1% |
2% |
1% |
0% |
|
Notification No. 3/2005-CE Dated 24/2/2005 Sl. No. 15 |
|
|
2401 10 30 |
--- Sun
cured |
Kg. |
30% |
30% |
... |
42% |
10% |
|
2% |
1% |
2% |
1% |
0% |
|
Notification No. 3/2005-CE Dated 24/2/2005 Sl. No. 15 |
|
|
|
2401 10 40 |
--- Burley tobacco |
Kg. |
30% |
30% |
... |
42% |
|
10% |
|
2% |
1% |
2% |
1% |
0% |
|
Notification No. 3/2005-CE Dated 24/2/2005 Sl. No. 15 |
|
|
2401 10 50 |
--- Tobacco for manufacture of bidis, not stemmed |
Kg. |
30% |
30% |
... |
42% |
10% |
|
2% |
1% |
2% |
1% |
0% |
|
Notification No. 3/2005-CE Dated 24/2/2005 Sl. No. 15 |
|
|
|
2401 10 60 |
--- Tobacco for manufacture of chewing tobacco |
Kg. |
30% |
30% |
... |
42% |
|
10% |
|
2% |
1% |
2% |
1% |
0% |
|
Notification No. 3/2005-CE Dated 24/2/2005 Sl. No. 15 |
|
|
2401 10 70 |
---Tobacco for manufacture of cigar and cheroot |
Kg. |
30% |
30% |
... |
42% |
|
10% |
|
2% |
1% |
2% |
1% |
0% |
|
Notification No. 3/2005-CE Dated 24/2/2005 Sl. No. 15 |
|
|
2401 10 80 |
--- Tobacco for manufacture of hookah tobacco |
Kg. |
30% |
30% |
... |
42% |
|
10% |
|
2% |
1% |
2% |
1% |
0% |
|
Notification No. 3/2005-CE Dated 24/2/2005 Sl. No. 15 |
|
|
2401 10 90 |
--- Other |
Kg. |
30% |
30% |
... |
42% |
|
10% |
|
2% |
1% |
2% |
1% |
0% |
|
Notification No. 3/2005-CE Dated 24/2/2005 Sl. No. 15 |
|
2401 20 |
|
- Tobacco, partly or wholly stemmed/stripped : |
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2401 20 10 |
--- Flue
cured |
Kg. |
30% |
30% |
... |
42% |
10% |
|
2% |
1% |
2% |
1% |
0% |
|
Notification No. 3/2005-CE Dated 24/2/2005 Sl. No. 15 |
|
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|
2401 20 20 |
--- Sun cured country (natu) tobaco |
Kg. |
30% |
30% |
... |
42% |
|
10% |
|
2% |
1% |
2% |
1% |
0% |
|
Notification No. 3/2005-CE Dated 24/2/2005 Sl. No. 15 |
|
|
2401 20 30 |
--- Sun
cured |
Kg. |
30% |
30% |
... |
42% |
10% |
|
2% |
1% |
2% |
1% |
0% |
|
Notification No. 3/2005-CE Dated 24/2/2005 Sl. No. 15 |
|
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|
2401 20 40 |
--- Burely tobacco |
Kg. |
30% |
30% |
... |
42% |
|
10% |
|
2% |
1% |
2% |
1% |
0% |
|
Notification No. 3/2005-CE Dated 24/2/2005 Sl. No. 15 |
|
|
2401 20 50 |
--- Tobacco for manufacture of biris |
Kg. |
30% |
30% |
... |
42% |
10% |
|
2% |
1% |
2% |
1% |
0% |
|
Notification No. 3/2005-CE Dated 24/2/2005 Sl. No. 15 |
|
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|
2401 20 60 |
--- Tobacco for manufacture of chewing tobacco |
Kg. |
30% |
30% |
... |
42% |
|
10% |
|
2% |
1% |
2% |
1% |
0% |
|
Notification No. 3/2005-CE Dated 24/2/2005 Sl. No. 15 |
|
|
2401 20 70 |
--- Tobacco for manufacture of cigar and cheroot |
Kg. |
30% |
30% |
... |
42% |
|
10% |
|
2% |
1% |
2% |
1% |
0% |
|
Notification No. 3/2005-CE Dated 24/2/2005 Sl. No. 15 |
|
|
2401 20 80 |
--- Tobacco for manufacture of hookah tobacco |
Kg. |
30% |
30% |
... |
42% |
|
10% |
|
2% |
1% |
2% |
1% |
0% |
|
Notification No. 3/2005-CE Dated 24/2/2005 Sl. No. 15 |
|
|
2401 20 90 |
--- Other |
Kg. |
30% |
30% |
... |
42% |
|
10% |
|
2% |
1% |
2% |
1% |
0% |
|
Notification No. 3/2005-CE Dated 24/2/2005 Sl. No. 15 |
|
|
2401 30 00 |
- Tobacco refuse |
Kg. |
30% |
30% |
... |
42% |
|
10% |
|
2% |
1% |
2% |
1% |
0% |
|
Notification No. 3/2005-CE Dated 24/2/2005 Sl. No. 15 |
|
2402 |
|
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes |
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2402 10 |
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- Cigars, cheroots and cigarillos, containing tobacco : |
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2402 10 10 |
--- Cigar and cheroots |
Tu |
30% |
30% |
... |
16% |
|
10% |
|
2% |
1% |
2% |
1% |
0% |
|
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|
2402 10 20 |
--- Cigarillos |
Tu |
30% |
30% |
... |
16% |
|
10% |
|
2% |
1% |
2% |
1% |
0% |
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2402 20 |
|
- Cigarettes containing tobacco : |
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2402 20 10 |
--- Other than filter cigarettes, of length not exceeding 60 millimetres |
Tu |
30% |
30% |
... |
133/2000 |
|
15/1000 |
20/1000 |
2% |
1% |
2% |
1% |
0% |
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|
2402 20 20 |
--- Other than filter cigarettes, of length exceeding 60 millimetres but not exceeding 70 millimetres |
Tu |
30% |
30% |
... |
441/1000 |
|
45/1000 |
60/1000 |
2% |
1% |
2% |
1% |
0% |
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|
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 70 millimetres |
Tu |
30% |
30% |
... |
659/1000 |
|
70/1000 |
90/1000 |
2% |
1% |
2% |
1% |
0% |
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|
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 70 millimetres but not exceeding 75 millimetres |
Tu |
30% |
30% |
... |
1068/1000 |
|
110/1000 |
145/1000 |
2% |
1% |
2% |
1% |
0% |
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|
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 75 millimetres but not exceeding 85 millimetres |
Tu |
30% |
30% |
... |
1424/1000 |
|
145/1000 |
190/1000 |
2% |
1% |
2% |
1% |
0% |
|
|
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|
2402 20 90 |
--- Other |
Tu |
30% |
30% |
... |
1748/1000 |
|
180/1000 |
235/1000 |
2% |
1% |
2% |
1% |
0% |
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|
2402 90 |
|
- Other : |
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2402 90 10 |
--- Cigarettes of tobacco substitutes |
Tu |
30% |
30% |
... |
1058/1000 |
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|
150/1000 |
2% |
1% |
2% |
1% |
4% |
|
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|
2402 90 20 |
--- Cigarillos of tobacco substitutes |
Tu |
30% |
30% |
... |
16% |
|
|
|
2% |
1% |
2% |
1% |
4% |
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2402 90 90 |
--- Other |
Tu |
30% |
30% |
... |
16% |
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|
2% |
1% |
2% |
1% |
0% |
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2403 |
|
Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences |
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2403 10 |
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- Smoking tobacco, whether or not containing tobacco substitutes in any proportion : |
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2403 10 10 |
--- Hookah or gooduku tobacco |
Kg. |
30% |
30% |
... |
50% |
|
10% |
10% |
2% |
1% |
2% |
1% |
0% |
|
Notification No. 26/2001-CE Dated 11/5/2001 Sl. No. 4 Notification No. 3/2005-CE Dated 24/2/2005 Sl. No. 77 Notification No. 6/2005-CE Dated 1/3/2005 Sl. No. 7 & 8 Notification No. 20/2005-CE Dated 13/5/2005 Sl. No. 4 |
|
|
2403 10 20 |
--- Smoking mixtures for pipes and cigarettes |
Kg. |
30% |
30% |
... |
310% |
|
10% |
45% |
2% |
1% |
2% |
1% |
0% |
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--- Biris : |
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2403 10 31 |
---- Other than paper rolled biris, manufactured without the aid of machine |
Tu |
30% |
30% |
... |
10/1000 |
For details click here |
|
1/1000 |
2% |
1% |
2% |
1% |
0% |
|
Notification No. 26/2001-CE Dated 11/5/2001 Sl. No. 2 |
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2403 10 39 |
---- Other |
Tu |
30% |
30% |
... |
22/1000 |
For details click here |
|
2/1000 |
2% |
1% |
2% |
1% |
0% |
|
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|
2403 10 90 |
--- Other |
Kg. |
30% |
30% |
... |
40% |
|
10% |
10% |
2% |
1% |
2% |
1% |
0% |
|
Notification No. 6/2005-CE Dated 1/3/2005 Sl. No. 9 & 10 Notification No. 20/2005-CE Dated 13/5/2005 Sl. No. 5 |
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|
- Other: |
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2403 91 00 |
-- "Homogenised" or "reconstituted" tobacco |
Kg. |
30% |
30% |
... |
50% |
|
10% |
10% |
2% |
1% |
2% |
1% |
4% |
|
Notification No. 6/2005-CE Dated 1/3/2005 Sl. No. 11 & 12 |
|
2403 99 |
|
- Other : |
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2403 99 10 |
--- Chewing tobacco |
Kg. |
30% |
30% |
... |
50% |
|
10% |
|
2% |
1% |
2% |
1% |
0% |
|
Notification No. 26/2001-CE Dated 11/5/2001 Sl. No. 3 Notification No. 6/2005-CE Dated 1/3/2005 Sl. No. 13 |
|
|
2403 99 20 |
--- Preparations containing chewing tobacco |
Kg. |
30% |
30% |
... |
50% |
|
10% |
10% |
2% |
1% |
2% |
1% |
0% |
|
Notification No. 26/2001-CE Dated 11/5/2001 Sl. No. 3 Notification No. 6/2005-CE Dated 1/3/2005 Sl. No. 14 |
|
|
2403 99 30 |
--- Jarda scented tobacco |
Kg. |
30% |
30% |
... |
50% |
|
10% |
10% |
2% |
1% |
2% |
1% |
0% |
|
Notification No. 26/2001-CE Dated 11/5/2001 Sl. No. 3 Notification No. 6/2005-CE Dated 1/3/2005 Sl. No. 15 |
|
|
2403 99 40 |
--- Snuff |
Kg. |
30% |
30% |
... |
50% |
|
10% |
10% |
2% |
1% |
2% |
1% |
0% |
|
Notification No. 26/2001-CE Dated 11/5/2001 Sl. No. 3 |
|
|
2403 99 50 |
--- Preparations containing snuff |
Kg. |
30% |
30% |
... |
50% |
|
10% |
10% |
2% |
1% |
2% |
1% |
0% |
|
Notification No. 26/2001-CE Dated 11/5/2001 Sl. No. 3 |
|
|
2403 99 60 |
--- Tobacco extracts and essence |
Kg. |
30% |
30% |
... |
50% |
|
10% |
10% |
2% |
1% |
2% |
1% |
4% |
|
Notification No. 26/2001-CE Dated 11/5/2001 Sl. No. 3 |
|
|
2403 99 70 |
--- Cut-tobacco |
Kg. |
30% |
30% |
... |
55/per kg |
|
Rs. 5/kg |
|
2% |
1% |
2% |
1% |
0% |
|
|
|
|
2403 99 90 |
--- Other |
Kg. |
30% |
30% |
... |
90% |
|
10% |
10% |
2% |
1% |
2% |
1% |
0% |
|
Notification No. 26/2001-CE Dated 11/5/2001 Sl. No. 3 Notification No. 6/2005-CE Dated 1/3/2005 Sl. No. 20, 21 & 22 Notification No. 20/2005-CE Dated 13/5/2005 Sl. No. 6 |