Customs Tariff 

Chapter 97

Works of art, collectors' pieces and antiques

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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 (8) (9) (10) (11) (12) (13) (14) (15)
9701   Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand painted or hand decorated manufactured articles; collages and similar decorative plaques                        
9701 10   - Paintings, drawings and pastels :                        
  9701 10 10 -- Madhubani paintings (on textiles) u 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 397  
  9701 10 20 -- Kalamkari paintings (on textiles) u 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 397  
  9701 10 30 -- Rajasthani paintings (on textiles) u 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 397  
  9701 10 90 -- Other u 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 397  
9701 90   - Other :                        
  9701 90 91 -- Domestic articles of wood (hand decorated) kg 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 397  
  9701 90 92 -- Restaurant decoration of plastics kg 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 397  
  9701 90 99 -- Other kg 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 397  
9702 00 00   Original engravings, prints and lithographs u 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4%    
9703   Original sculptures and statuary, in any material                        
9703 00   - Original sculptures and statuary, in any material :                        
  9703 00 10 -- Original sculptures and statuary, in any metal u 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4%    
  9703 00 20 -- Original sculptures and statuary, in any stone u 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4%    
  9703 00 90 -- Original sculptures and statuary, in other materials u 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4%    
9704   Postage or revenue stamps, stamp post marks, first day covers, postal stationery (stamped paper), and the like, used or unused, other than heading 4907                        
9704 00   - Postage or revenue stamps, stamp post marks, first day covers, postal stationery (stamped paper), and the like, used or unused, other than heading 4907 :                        
  9704 00 10 -- Used postal stamp kg Free 0% .... 0% 2% 1% 2% 1% 0%    
  9704 00 20 -- Used or unused first-day covers for philatelists kg Free 0% .... 0% 2% 1% 2% 1% 0%    
  9704 00 90 -- Other kg Free 0% .... 0% 2% 1% 2% 1% 0%    
9705   Collections and collectors  pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeonotological, ethnographic or numismatic interest                        
9705 00   - Collections and collectors  pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeonotological, ethnographic or numismatic interest :                        
  9705 00 10 -- Stuffed animals and birds (taxidermy) kg 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4%    
  9705 00 90  -- Other kg 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4%    
9706 00 00   Antiques of an age exceeding one hundred years kg 10% * ( Old 12.5% ) 10% .... 0% 2% 1% 2% 1% 4% Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 398  

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