Customs Tariff 

Chapter 31

Heading
No.

Sub-heading 
No. 

Description of article

Unit

Basic Customs Duty (Standard)

Basic Customs Duty (Effective)

Basic Customs Duty (Preferential)

CVD

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

(l) 

(2) 

(3) 

(4) 

(5) 

(6)

(7) 

(8)

(9)

 

(10)

 

(11)

 

 

3101 

 

Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products 

 

 

 

 

 

 

 

 

 

 

 

 

3101 00

 

- Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products :

 

 

 

 

 

 

 

 

 

 

 

 

 

3101 00 10

-- Guano

Kg.

10% * Old ( 10% * Old ( 12.5%)) 

7.5%

... 

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 110

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 35

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

 

 

- Other

 

 

 

 

 

 

 

 

 

 

 

 

 

3101 00 91

-- Animal dung

Kg.

10% * Old ( 10% * Old ( 12.5%))

7.5%

... 

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 110

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 35

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

 

3101 00 92

-- Animal excreta

Kg.

10% * Old ( 10% * Old ( 12.5%))

7.5%

... 

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 110

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 35

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

 

3101 00 99

-- Other

Kg.

10% * Old ( 10% * Old ( 12.5%))

7.5%

... 

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 110

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 35

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

3102

 

Mineral or chemical fertilisers, nitrogenous 

 

 

 

 

 

 

 

 

 

 

 

 

 

3102 10 00 

- Urea, whether or not in aqueous solution 

Kg.

10% * Old ( 10% * Old ( 12.5%))

7.5%

... 

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109, 110 & 11

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

 

 

- Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate:

 

 

 

 

 

 

 

 

 

 

 

 

 

3102 21 00 

-- Ammonium sulphate 

Kg.

5% 

5%

... 

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109, 110 & 11

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

3102 29

 

-- Other : 

 

 

 

 

 

 

 

 

 

 

 

 

 

3102 29 10

-- Ammonium sulphonitrate

Kg.

10% * Old ( 10% * Old ( 12.5%)) 

7.5%

... 

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109, 110 & 11

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

 

3102 29 90

-- Other

Kg.

10% * Old ( 10% * Old ( 12.5%))

7.5%

... 

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109, 110 & 11

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

 

3102 30 00 

- Ammonium nitrate, whether or not in aqueous solution 

Kg.

10% * Old ( 10% * Old ( 12.5%))

7.5%

... 

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109, 110 & 11

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

 

3102 40 00 

- Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances 

Kg.

10% * Old ( 12.5%)

7.5%

... 

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109, 110 & 11

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

 

3102 50 00 

- Sodium nitrate 

Kg.

Free

0%

... 

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109, 110 & 11

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

 

3102 60 00 

- Double salts and mixtures of calcium nitrate and ammonium nitrate 

Kg.

10% * Old ( 12.5%)

7.5%

... 

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109, 110 & 11

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

 

3102 80 00 

- Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution 

Kg.

10% * Old ( 12.5%)

7.5%

... 

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109, 110 & 11

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

3102 90

 

- Other, including mixtures not specified in the foregoing sub-headings : 

 

 

 

 

 

 

 

 

 

 

 

 

 

3102 90 10

-- Double salts or mixtures of calcium nitrate and magnesium nitrate

Kg.

10% * Old ( 12.5%)

7.5%

... 

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109, 110 & 11

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

 

3102 90 90

-- Other

Kg.

10% * Old ( 12.5%)

7.5%

... 

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109, 110 & 11

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

3103

 

Mineral or chemical fertilisers, phosphatic

 

 

 

 

 

 

 

 

 

 

 

 

 

3103 10 00 

- Superphosphates 

Kg.

10% * Old ( 12.5%)

7.5%

... 

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

 

3103 90 00 

- Other 

Kg.

10% * Old ( 12.5%)

7.5%

... 

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

3104

 

Mineral or chemical fertilisers, potassic

 

 

 

 

 

 

 

 

 

 

 

 

 

3104 20 00 

- Potassium chloride 

Kg.

10% * Old ( 12.5%)

10%

... 

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 107

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109 & 110

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

 

3104 30 00 

- Potassium sulphate 

Kg.

5% 

5%

... 

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 107

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109 & 110

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 112

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

 

3104 90 00 

- Other 

Kg.

10% * Old ( 12.5%)

7.5%

... 

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 106

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 107

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109 & 110

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

3105

 

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg

 

 

 

 

 

 

 

 

 

 

 

 

 

3105 10 00 

- Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg 

Kg.

10% * Old ( 12.5%)

7.5%

... 

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 107 & 108

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 110

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

 

3105 20 00 

- Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium 

Kg.

5% 

5%

... 

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 107 & 108

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 110

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

 

3105 30 00 

- Diammonium hydrogen ortho phosphate (diammonium phosphate) 

Kg.

5% 

5%

... 

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 107 & 108

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 110

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 113

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

 

3105 40 00 

- Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen ortho phosphate (diammonium phosphate) 

Kg.

5% 

5%

... 

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 107 & 108

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 110

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

 

 

- Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus:

 

 

 

 

 

 

 

 

 

 

 

 

 

3105 51 00 

-- Containing nitrates and phosphates 

Kg.

5%

5%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 107 & 108

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 110

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

 

3105 59 00 

-- Other 

Kg.

5%

5%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 107 & 108

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 110

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

 

3105 60 00 

- Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium 

Kg.

5%

5%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 107 & 108

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 110

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

3105 90

 

-Other :

 

 

 

 

 

 

 

 

 

 

 

 

 

3105 90 10

-- Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium

Kg.

5%

5%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 107 & 108

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 110

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63

 

3105 90 90

-- Other

Kg.

5%

5%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 107 & 108

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 109

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 110

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 554

Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 63


* Changes w.e.f. enactment of Finance Bill, please click Second Schedule of Finance Bill 2007