Customs Tariff 

Chapter 41

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

(1)

   (2)

(3) 

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

4101

 

RAW HIDES AND SKINS OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS (FRESH OR SALTED, DRIED, LIMED, PICKLED OR OTHERWISE PRESERVED, BUT NOT TANNED, PARCHMENT- DRESSED OR FURTHER PREPARED), WHETHER OR NOT DEHAIRED OR SPLIT

 

 

 

 

 

 

 

 

 

 

 

 

4101 20

 

- Whole hides and skins, of a weight per skin not -exceeding 8 kg when simply dried,10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved :

 

 

 

 

 

 

 

 

 

 

 

 

 

4101 20 10

-- Of cow, including cow calf

Kg.

Free

0%

...

0%

2%

1%

2%

1%

0%

 

 

 

4101 20 20

-- Of buffalo, including buffalo calf

Kg.

Free

0%

...

0%

2%

1%

2%

1%

0%

 

 

 

4101 20 90

-- Other

Kg.

Free

0%

...

0%

2%

1%

2%

1%

0%

 

 

4101 50

 

- Whole hides and skins, of a weight exceeding :

 

 

 

 

 

 

 

 

 

 

 

 

 

4101 50 10

-- Of cow, including cow calf

Kg.

Free

0%

...

0%

2%

1%

2%

1%

0%

 

 

 

4101 50 20

-- Of buffalo, including buffalo calf

Kg.

Free

0%

...

0%

2%

1%

2%

1%

0%

 

 

 

4101 50 90

-- Other

Kg.

Free

0%

...

0%

2%

1%

2%

1%

0%

 

 

4101 90

 

- Other, including butts, bends and bellies:

 

 

 

 

0%

2%

1%

2%

1%

0%

 

 

 

4101 90 10

-- Of cow, including cow calf

Kg.

Free

0%

...

0%

2%

1%

2%

1%

0%

 

 

 

4101 90 20

-- Of buffalo, including baffalo calf

Kg.

Free

0%

...

0%

2%

1%

2%

1%

0%

 

 

 

4101 90 90

-- Other

Kg.

Free

0%

...

0%

2%

1%

2%

1%

0%

 

 

4102

 

Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1(c) to this Chapter.

 

 

 

 

 

 

 

 

 

 

 

 

4102 10

 

- With wool on :

 

 

 

 

 

 

 

 

 

 

 

 

 

4102 10 10

-- Sheep skins

u

Free

0%

...

0%

2%

1%

2%

1%

0%

 

 

 

4102 10 20

-- Pelts of baby lambs

u

Free

0%

...

0%

2%

1%

2%

1%

0%

 

 

 

4102 10 30

-- Lamb skins, other than pelts

u

Free

0%

...

0%

2%

1%

2%

1%

0%

 

 

 

 

- Without wool on:

 

 

 

 

0%

2%

1%

2%

1%

0%

 

 

4102 21

 

-- Pickled :

 

 

 

 

0%

2%

1%

2%

1%

0%

 

 

 

4102 21 10

-- Sheep skins

u

Free

0%

...

0%

2%

1%

2%

1%

0%

 

 

 

4102 21 20

-- Lamb skins

u

Free

0%

...

0%

2%

1%

2%

1%

0%

 

 

 

4102 21 30

-- Lamb pelt

u

Free

0%

...

0%

2%

1%

2%

1%

0%

 

 

4102 29

 

-- Other :

 

 

 

 

0%

2%

1%

2%

1%

0%

 

 

 

4102 29 10

-- Sheep skins

u

Free

0%

...

0%

2%

1%

2%

1%

0%

 

 

 

4102 29 20

-- Lamb skins

u

Free

0%

...

0%

2%

1%

2%

1%

0%

 

 

4103

 

Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1(b) or 1(c) to this Chapter

 

 

 

 

 

 

 

 

 

 

 

 

4103 10

 

- Of goats or kids :

 

 

 

 

 

 

 

 

 

 

 

 

 

4103 20 00

-- Of reptiles

Kg.

Free

0%

...

0%

2%

1%

2%

1%

0%

 

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 86

 

4103 30 00

-- Of swine

Kg.

Free

0%

...

0%

2%

1%

2%

1%

0%

 

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 86

 

4103 90 00

-- Other

Kg.

Free

0%

...

0%

2%

1%

2%

1%

0%

 

Notification No. 4/2006-CE Dated 1/3/2006 Sl. No. 86

4104

 

TANNED OR CRUST HIDES AND SKINS OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS, WITHOUT HAIR ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED

 

 

 

 

 

 

 

 

 

 

 

 

 

 

-- In the wet state (including wet-blue) :

 

 

 

 

 

 

 

 

 

 

 

 

 

4104 11 00

-- Full grains, unsplit; grain splits

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

 

4104 19 00

-- Other

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

 

 

- In the dry state (crust):

 

 

 

 

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

 

4104 41 00

-- Full grains, unsplit; grain splits

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

 

4104 49 00

--Other

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

4105

 

TANNED OR CRUST SKINS OF SHEEP OR LAMBS, WITHOUT WOOL ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED

 

 

 

 

 

 

 

 

 

 

 

 

 

4105 10 00

- In the wet state (including wet-blue)

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

 

4105 30 00

- In the dry state (crust)

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

4106

 

TANNED OR CRUST HIDES AND SKINS OF OTHER ANIMALS, WITHOUT WOOL OR HAIR ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED

 

 

 

 

 

 

 

 

 

 

 

 

 

 

- Of goats or kids:

 

 

 

 

 

 

 

 

 

 

 

 

 

4106 21 00

-- In the wet state (including wet-blue)

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

 

4106 22 00

-- In the dry state (crust)

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

 

 

- Of swine:

 

 

 

 

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

 

4106 31 00

-- In the wet state (including wet-blue)

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

 

4106 32 00

-- In the dry state (crust)

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

 

4106 40 00

-- Of reptiles

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

 

 

- Other:

 

 

 

 

 

 

 

 

 

 

 

 

 

4106 91 00

-- In the wet state (including wet-blue)

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

 

4106 92 00

-- In the dry state (crust)

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

4107

 

LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING, INCLUDING PARCHMENT-DRESSED LEATHER, OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS, WITHOUT HAIR ON, WHETHER OR NOT SPLIT, OTHER THAN LEATHER OF HEADING 4114

 

 

 

 

 

 

 

 

 

 

 

 

 

 

- Whole hides and skins:

 

 

 

 

 

 

 

 

 

 

 

 

 

4107 11 00

-- Full grains, unsplit

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

 

4107 12 00

-- Grain splits

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

 

4107 19 00

-- Other

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

 

 

- Other, including sides:

 

 

 

 

 

 

 

 

 

 

 

 

 

4107 91 00

-- Full grains, unsplit

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

 

4107 92 00

-- Grain splits

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

 

4107 99 00

-- Other

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

 

4112 00 00

Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114

kg.

10% * ( Old 12.5% ) 

 

 

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

4113

 

Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114

 

 

 

 

 

 

 

 

 

 

 

 

 

4113 10 00

-- Of goats or kids

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

 

4113 20 00

-- Of swine

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

 

4113 30 00

-- Of reptiles

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

 

4113 90 00

-- Other

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

4114

 

Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather

 

 

 

 

 

 

 

 

 

 

 

 

 

4114 10 00

- Chamois (including combination chamois) leather

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

4114 20

 

- Patent leather and patent laminated leather; metallised leather :

 

 

 

 

 

 

 

 

 

 

 

 

 

4114 20 10

-- Patent leather and patent laminated leather

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 455

 

 

4114 20 20

-- Metallised leather

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

4115

 

Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

 

 

 

 

 

 

 

 

 

 

 

 

 

4115 10 00

-- Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

4115 20

 

- Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour :

 

 

 

 

 

 

 

 

 

 

 

 

 

4115 20 10

-- Cuttings of leather

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

 

4115 20 90

-- Other

Kg.

10% * ( Old 12.5% ) 

10%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 149

 

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