Customs Tariff 

Chapter 94

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

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(2) 

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(7) 

 (8) (9) (10) (11) (12) (13) (14) (15)
9401   Seats (other than those of heading  9402),whether or not convertible into beds, and parts thereof                        
  9401 10 00 - Seats of a kind used for aircraft u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
  9401 20 00 - Seats of a kind used for motor vehicles u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
  9401 30 00 - Swivel seats and variable height adjustment u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
  9401 40 00 - Seats other than garden seats or camping equipment, convertible into beds u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
    -Seats of cane, osier, bamboo or similar materials:                         
  9401 51 00 --Of bamboo or rattan  u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
  9401 59 00 --Other u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
    - Other seats, with wooden frames :                        
  9401 61 00 -- Upholstered u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
  9401 69 00 - Other u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
    - Other seats, with metal frames :                        
  9401 71 00 -- Upholstered u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
  9401 79 00 -- Other u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
  9401 80 00 - Other seats u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
  9401 90 00 - Parts kg 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
9402   Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists  chairs); barbers chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles.                        
9402 10   - Dentists , barber s or similar chairs and parts thereof :                        
9402 10 10 -- 'Dentists' chairs and parts thereof u 10% * ( Old 12.5% ) 10% .... 8% 2% 1% 2% 1% 4%   Notification No. 6/2006-CE Dated 1/3/2006 Sl. No. 70
9402 10 90 -- Other u 10% * ( Old 12.5% ) 10% .... 8% 2% 1% 2% 1% 4%   Notification No. 6/2006-CE Dated 1/3/2006 Sl. No. 70
9402 90   - Other :                        
9402 90 10 -- Hospital beds with mechanical fittings u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%   Notification No. 6/2006-CE Dated 1/3/2006 Sl. No. 70
9402 90 20 -- Parts u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%   Notification No. 6/2006-CE Dated 1/3/2006 Sl. No. 70
9402 90 90 -- Other u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%   Notification No. 6/2006-CE Dated 1/3/2006 Sl. No. 70
9403   Other furniture and parts thereof                        
9403 10   - Metal furniture of a kind used in offices :                        
9403 10 10 -- Of steel kg 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
9403 10 90 -- Other kg 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
9403 20   - Other metal furniture :                        
9403 20 10 -- Of steel kg 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
9403 20 90 -- Other kg 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
9403 30   - Wooden furniture of a kind used in offices :                        
9403 30 10 -- Cabinetware kg 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
9403 30 90 -- Other kg 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
9403 40 00 - Wooden furniture of a kind used in the kitchen u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
9403 50   - Wooden furniture of a kind used in the bedroom :                        
9403 50 10 -- Bed sheet u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
9403 50 90 -- Other u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
9403 60 00 - Other wooden furniture u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
9403 70 00 - Furniture of plastics kg 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
    -Furniture of other materials, including cane, osier, bamboo or similar materials :                         
  9403 81 00 --Of bamboo or rattan  u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
  9403 89 00 --Other  u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
9403 90 00 - Parts kg 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
9404   Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered                        
9404 10 00 - Mattress supports kg 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%   Notification No. 6/2006-CE Dated 1/3/2006 Sl. No. 71
    -  Mattresses :         16% 2% 1% 2% 1% 4%   Notification No. 6/2006-CE Dated 1/3/2006 Sl. No. 71
9404 21   -- Of cellular rubber or plastics, whether or not covered :                        
9404 21 10 -- Of rubber u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%   Notification No. 6/2006-CE Dated 1/3/2006 Sl. No. 71
9404 21 90 -- Of plastic u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%   Notification No. 6/2006-CE Dated 1/3/2006 Sl. No. 71
9404 29   -- Of other materials :                        
9404 29 10 -- Spring interior u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%   Notification No. 6/2006-CE Dated 1/3/2006 Sl. No. 71
9404 29 90 -- Other u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%   Notification No. 6/2006-CE Dated 1/3/2006 Sl. No. 71
9404 30   - Sleeping bags :                        
9404 30 10 -- Filled with feathers or down u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%   Notification No. 6/2006-CE Dated 1/3/2006 Sl. No. 71
9404 30 90 -- Other u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%   Notification No. 6/2006-CE Dated 1/3/2006 Sl. No. 71
9404 90   - Other :                        
-- Quilts :                  
9404 90 11 -- Filled with feathers or down kg 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%   Notification No. 6/2006-CE Dated 1/3/2006 Sl. No. 71
9404 90 19 -- Other kg 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%   Notification No. 6/2006-CE Dated 1/3/2006 Sl. No. 71
-- Other :                  
9404 90 91 -- Filled with feathers or down kg 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%   Notification No. 6/2006-CE Dated 1/3/2006 Sl. No. 71
9404 90 99 -- Other kg 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%   Notification No. 6/2006-CE Dated 1/3/2006 Sl. No. 71
9405   Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name plates and the like, having a permanently fixed light source , and parts thereof not elsewhere specified or included                        
9405 10   - Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares :                        
9405 10 10 -- Hanging lamps, complete fittings u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 390  
9405 10 20 -- Wall lamps u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 390  
9405 10 90 -- Other u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 390  
9405 20   Electric table, desk, bedside or floor standing lamps                        
9405 20 10  -- Table lamp, complete fittings u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 390  
9405 20 90 -- Other u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 390  
9405 30 00 - Lighting sets of a kind used for Christmas trees u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 390  
9405 40   - Other electric lamps and lighting fittings :                        
9405 40 10 -- Searchlights and spotlights u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 390  
9405 40 90 -- Other u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 390  
9405 50   - Non electrical lamps and lighting fittings :                        
9405 50 10 -- Hurricane lanterns u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 390  
9405 50 20 -- Miner's safety lamps u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 390  
-- Oil pressure lamps :                  
9405 50 31 -- Kerosene pressure lanterns u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 390 Notification No. 10/2006-CE Dated 1/3/2006 Sl. No. 31
9405 50 39 -- Other u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 390  
9405 50 40 -- Solar lanterns or lamps u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 390  
-- Other oil lamps                  
9405 50 51 -- Metal u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 390  
9405 50 59 -- Other u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 390  
9405 60   - Illuminated signs, illuminated name plates and the like :                        
9405 60 10 -- Of plastic u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 390  
9405 60 90 -- Of other materials u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 390  
    - Parts :                        
9405 91 00 -- Of glass kg 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 390 Notification No. 6/2006-CE Dated 1/3/2006 Sl. No. 72
9405 92 00 -- Of plastics kg 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 390 Notification No. 6/2006-CE Dated 1/3/2006 Sl. No. 72
9405 99 00 -- Other kg 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 390 Notification No. 6/2006-CE Dated 1/3/2006 Sl. No. 72
9406   Prefabricated buildings                        
9406 00 - Prefabricated buildings :                  
-- Green houses :                  
9406 00 11 -- Green house-in ready to assemble sets u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
9406 00 19 -- Other u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
-- Other :                  
9406 00 91 -- Prefabricated housing material u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
9406 00 92 -- Prefabricated construction for cold storage u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
9406 00 93 -- Silos for storing ensilage u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    
9406 00 99 -- Other u 10% * ( Old 12.5% ) 10% .... 16% 2% 1% 2% 1% 4%    

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