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)

4201 00 00

Saddlery and harness for any animals (including traces, leads, knee pads, muzzles, saddle cloths, saddles bags, dog coats and the like), of any material.

 kg.

15% 

10%

... 

16%

2%

1%

2%

1%

4%

4202

Trunks, suit cases, vanity cases, executive cases, brief cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, guncases, holsters and similar containers; travelling bags,  Insulated food or beverages bags, toilet bags, rucksacks, hand bags, shopping bags, wallets, purses, mapcases, cigarette cases, tobacco pouches, tool  bags,  sports bags, bottle cases, jewellery boxes, powder boxes, cutlery cases and similar  containers, of leather or of composition leather, of sheeting  of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper.

-Trunks, suit cases, vanity cases, executive cases, brief cases, school satchels and similar containers:

4202 11

 With outer surface of leather, of composition leather or of patent leather :

4202 11 10

--Travel goods (trunks, suit-cases, sports bags and other similar items) of leather

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 11 20

--Toilet-bags and cases, of leather

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 11 30

--Satchles

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 11 40

--Brief-cases

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 11 50

--Executive-cases

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 11 60

--Vanity-cases

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 11 70

--Attache-cases

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 11 90

--Other

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 12

With outer surface of plastics or of textile materials :

4202 12 10

--Toilet-cases

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 12 20

--Plastic moulded suit-cases

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 12 30

--Plastic moulded brief-cases

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 12 40

--Satchles

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 12 50

--Other travel-goods

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 12 60

--Brief-cases

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 12 70

--Executive-cases other than plastic moulded

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 12 80

--Vanity-cases

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 12 90

--Other

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 19

Other :

4202 19 10

--Travel goods (trunks, suit-cases, sports bags, and other similar items) of leather

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 19 20

--Toilet-cases

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 19 30

--Satchles

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 19 40

--Brief-cases (other than plastic moulded)

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 19 50

--Executive-cases

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 19 60

--Vanity-cases

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 19 90

--Other

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

Handbags, whether or not with shoulder strap, including those without handle :

4202 21

 With outer surface of leather, of composition leather or of patent leather :

4202 21 10

--Hand-bags for ladies

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 21 20

--Vanity-bags

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 21 90

--Other

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 22

  With outer surface of plastic sheeting or of textile materials:

4202 22 10

--Hands-bags and shopping bags, of artificial plastic material

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 22 20

--Hand-bags and shopping bags, of cotton

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 22 30

--Hand-bags and shopping bags, of jute

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 22 40

--Vanity-bags

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 22 90

--Other

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 29

Other :

4202 29 10

--Hand bags of other materials excluding wicker-work or basket work

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 29 90

--Other

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

Articles of a kind normally carried in the pocket or in the handbag :

4202 31

With outer surface of leather, of composition leather or of patent leather :

4202 31 10

--Jewellery box

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 31 20

--Wallets and purses, of leather

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 31 90

--Other

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 32

With outer surface of plastic sheeting or of textile materials :

4202 32 10

--Jewellery box

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 32 90

--Other

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 39

 Other

4202 39 10

--Jewellery box

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 39 90

--Other

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

Other:

4202 91 00

--With outer surface of leather, of composition leather or of patent leather

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 92 00

--With outer surface of plastic sheeting or of textile materials

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4202 99 00

 --Other

u

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4203

Articles of apparel and clothing accessories, of leather or of composition leather

4203 10

Articles of apparel

4203 10 10

--Jackets and jerseys

kg

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4203 10 90

--Other

kg

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

Gloves, mittens and mitts :

4203 21

Specially designed for use in sports :

4203 21 10

--Gloves

kg

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4203 21 20

--Mittens and mitts

kg

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4203 29

 Other :

4203 29 10

--Gloves for use in industry

kg

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4203 29 20

--Other gloves

kg

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4203 29 30

--Mittens and mitts

kg

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4203 30 00

- Belts and bandoliers

kg

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4203 40

 -Other clothing accessories :

4203 40 10

--Aprons

kg

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4203 40 20

--Semi-chrome grain garments

kg

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4203 40 90

--Other

kg

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4204

Omitted

4205

Other articles of leather or of composition leather.

4205 00

Other articles of leather or of composition leather :

--Straps other than for machinery or harness :

4205 00 11

--Welt

kg

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4205 00 19

--Other

kg

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4205 00 20

--Leather sofa cover

kg

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4205 00 90

--Other

kg

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4206

ARTICLES OF GUT (OTHER THAN SILK-WORM GUT), OF OLDBEATER’S SKIN, OF BLADDERS OR OF TENDONS

4206 10 10

---For rackets

kg

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%

4206 10 90

---Other 

kg

10% * ( Old 12.5% ) 

10%

....

16%

2%

1%

2%

1%

4%