Customs Tariff
General
Explanatory Note : The abbreviation '%' in any column of this Schedule, in
relation to the rate of duty, indicates that duty on the goods to which the
entry relates shall be charged on the basis of the value of the goods as defined
in section 14 of the Customs Act, 1962 (52 of 1962), the duty being equal to
such percentage of the value as is indicated in that column.
|
Heading
No. |
Description
of article |
Rate of duty |
|
(1) |
(2) |
(3) |
|
1. |
Coffee |
Rs.2200
per quintal |
|
2. |
Black
Pepper |
Rs.
5 per kilogram |
|
3. |
De-oiled
groundnut oil cakes |
Rs.
125 per tonne |
|
4. |
De-oiled
groundnut meal (solvent extracted variety) |
Rs.
125 per tonne |
|
5. |
Tobacco
un manufactured |
75
paise per kilogram or 20% whichever is lower |
|
6. |
Sillimanite |
20% |
|
7. |
Kyanite |
Rs.
40 per tonne |
|
8. |
Mica,
including fabricated mica |
40% |
|
9. |
Steatile
(Talc) |
20% |
|
10. |
Manganese
ore |
Rs.
20 per tonne |
|
11. |
Iron
ores and concentrates, all sorts |
1[20%] Old[Rs.
300 per tonne |
|
12. |
Chromium
Ores and concentrates, all sorts |
Rs. 3000 per tonne |
|
13. |
Manganese
Dioxide |
20%
|
|
14. |
1
Hides, skins and leathers, tanned and untanned, all sorts, but not
including manufactures of leather |
2[60%]
|
|
15. |
Raw
wool |
25%
|
|
16. |
3
Raw cotton |
Rs.
2500 per tonne |
|
17. |
Cotton
waste, all sorts |
40%
|
|
18. |
Jute
manufactures (including manufactures of Bimlipatam Jute or of Mesta fibre)
when not in actual use as covering, receptacles or bindings, for other
goods- (1) Not else where
specified |
Rs. 150 per tonne
|
|
|
(2)
Hessian cloth & Bags- (i) Carpet Backing |
Rs. 700 per tonne
|
|
|
4(ii) Other hessian cloth (including
narrow Backing Cloth) & Bags |
Rs.
1000 per tonne |
|
|
(3)
Jute canvas, jute webbings, jute tarpaulin cloth & manufactures
thereof |
Rs.
200 per tonne |
|
|
(4)
Sacking (cloth, bags, twist, yarn, rope and twine) |
Rs.
150 per tonne |
|
19. |
Coir
Yarn |
15%
|
|
20. |
5Groundnut-
(i) Groundnut kernel |
Rs. 1500 per tonne
|
|
|
(ii) Ground nut in shell |
Rs.
1125 per tonne |
|
21. |
6Animal
feed |
Rs.
125 per tonne |
|
22. |
7
Cardamom |
Rs.
50 per Kg. |
|
23. |
8
Tea |
Rs.
5 per Kg. |
|
24. |
9
Barytes |
Rs.
50 per tonne |
|
25. |
10
Turmeric -
(i) in powder form |
Rs. 1500 per tonne
|
|
|
(ii) in any other form |
Rs.
2000 per tonne |
|
1126. |
Granite
(including black granite), prophyry & basalt, all sorts |
15%
|
|
12[27. |
Pig iron and
spiegeleisen in pigs, blocks or other primary forms |
20% |
|
28. |
Ferrous products
obtained by direct reduction of iron ore and other spongy ferrous
products, in lumps, pellets or similar forms; iron having minimum purity
by weight of 99.94%, in lumps, pellets or similar forms |
20% |
|
29. |
Ferrous waste and scrap,
remelting scrap ingots of iron or steel |
20% |
|
30. |
Granules and powders, of
pig iron, spiegeleisen, iron or steel |
20% |
|
31. |
Iron and non-alloy steel
in ingots or other primary forms |
20% |
|
32. |
Semi-finished products
of iron or non-alloy steel |
20% |
|
33. |
Flat rolled products of
iron or non-alloy steel, hot rolled, not clad, plated or coated |
20% |
|
34. |
Flat rolled products of
iron or non-alloy steel, cold rolled (cold-reduced), not clad, plated or
coated |
20% |
|
35. |
Flat rolled products of
iron or non-alloy steel, plated or coated with zinc |
20% |
|
36. |
Bars and rods,
hot-rolled, in irregularly wound coils, of iron or non-alloy steel |
20% |
|
37. |
Other bars and rods of
iron or non-alloy steel, not further worked than forged, hot-rolled,
hot-drawn or hot-extruded, but including those twisted after rolling |
20% |
|
38. |
Other bars and rods of
iron or non-alloy steel |
20% |
|
39. |
Angles, shapes and
sections of iron or non-alloy steel |
20% |
|
40. |
Wire of iron or
non-alloy steel |
20% |
|
41. |
Tubes and pipes, of iron
or steel |
20% |
|
42. |
Basmati rice |
Rs.12000 per
tonne |
1 Notification No. 397-Cus., dated 2-8-1976
2 Substituted for the figures & words"60%" by M.F.(D.R.) Notification No. 132/200 -Cus., dated 17-10-2000
3 Notification No. 11-Cus., dated 9-1-1979
4 Notification No 15 -Cus., dated 18-2-1980
5 Notification No 230 -Cus., dated 20-10-1981
6 Notification No 400 - Cus., dated 2-8-1976
7 Notification No 9 -Cus., dated 12-1-1977
8 Notification No 48 - Cus., dated 9-4-1977
9 Notification No 171 -Cus., dated 2-9-1978
10 Notification No 16 - Cus., dated 20-1-1979 & Notification No. 33 - Cus., dated 14-02-1979
11 Inserted by Second Schedule to Finance Act, 1992.
12. Inserted vide Third Schedule to the Finance Act 2008
| Cess on Export |
| Exemptions |
1. Substituted vide Notification No. 78/2008-Cus Dated 13/6/2008