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Customs Tariff

Chapter 44

1

Heading
No.

Sub-heading 
No.

Description of article

Unit Tariff value US $ (Per Metric Tonne) Basic Customs Duty (Standard) Exemption Notifications Basic Customs Duty (Preferential) Customs Education Cess Customs Secondary & Higher Education Cess Addl. Customs Duty/ Special CVD Additional Duty on High Speed Diesel Oil Additional Duty on Motor Spirit (Petrol) Additional duty on import of alcoholic liquors Anti-dumping Duty NATIONAL CALAMITY CONTINGENT DUTY Safeguard Duty Policy
2 Effective rate of duty Exemption Notification related to specific heading Exemption Notification related to Chapter -44 Exemption Notification related to any chapter heading General Exemptions Education Cess Exemption from Customs Education Cess Secondary & Higher Education Cess Exemption from Customs Secondary & Higher Education Cess Additional Custom Duty Exemption from Additional Custom Duty Additional Duty Exemption on high speed diesel oil from additional duty. Additional Duty Additional duty on alcoholic liquors Exemption from additional duty on alcoholic liquors NCCD Exemption from NCCD
116 4410 PARTICLE BOARD, ORIENTED STRAND BOARD (OSB) AND SIMILAR BOARD (FOR EXAMPLE, WAFERBOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES
117 -Of wood:
118 4410 11 --Particle board:                                      
119 4410 11 10  ---Plain particle boards  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
120 4410 11 20  ---Insulation board and hardboard Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
121 4410 11 30  ---Veneered particle board, not having decorative veneers on any face Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
122 4410 11 90  ---Others  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
123 4410 12  --Oriented strand board (OSB):                                        
124 4410 12 10  ---Unworked or not further worked than sanded Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
125 4410 12 90  ---Other  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
126 4410 19 00  --Other  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
127 4410 90  -Other:
128 4410 90 10  ---Plain particle board  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
129 4410 90 20  ---Insulation board and hard board Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
130 4410 90 30  ---Veneered particle board, not having decorative veneers on any face Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
1[4410 90 40 --- Of Coir Kg 10% - Any Chapter Exemption General exemptions
4410 90 50 --- Of jute fibre Kg 10% -] Any Chapter Exemption General exemptions
131 4410 90 90  ---Other  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
132 4411 FIBRE BOARD OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT BONDED WITH RESINS OR OTHER ORGANIC SUBSTANCES  
133 -Medium density fibre board (MDF):  
134 4411 12 00  --Of a thickness not exceeding 5mm Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Free
135 4411 13 00  --Of a thickness exceeding 5mm but not exceeding 9mm Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Free
136 4411 14 00  --Of a thickness exceeding 9mm Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Free
137 -Other:
138 4411 92 --Of a density exceeding 0.8 gm/cm3:                                          
139 ---Not mechanically worked or surface covered:
140 4411 92 11 ----Hardboard  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Free
141 4411 92 19 ----Other  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Free
142 ----Other:
143 4411 92 21 ----Hardboard  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Free
144 4411 92 29 ----Other  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Free
145 4411 93 

--Of a density exceeding 0.5 gm/cm3

but not exceeding 0.8 gm/cm3:

Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Free
146 ---Not mechanically worked or surface covered:
147 4411 93 11  ----Insulation board  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Free
148 4411 93 19  ----Other  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Free
149 ---Other:
150 4411 93 21 ----Insulation board  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Free
151 4411 93 29  ----Other  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Free
152 4411 94  --Of a density not exceeding 0.5 gm/cm3:                                                  
153 ---Not mechanically worked or surface covered:
154 4411 94 11  ----Insulation board  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Free
155 4411 94 19  ----Other  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Free
156 ---Other:
157 4411 94 21  ----Insulation board  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Free
1[4411 94 22 ---- Of Coir Kg 10% - Any Chapter Exemption General exemptions
4411 94 23 ---- Of jute fibre Kg 10% -] Any Chapter Exemption General exemptions
158 4411 94 29  ----Other  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Notification No. 21/2009-Cus Dated 27/2/2009

Notification No. 116/2009-Cus Dated 8/10/2009

Free
159 4412  PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED WOOD
160 4412 10 00  -Of bamboo  m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4%   Free
161 -Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness:
162 4412 31  --With at least one outer ply of tropical wood specified in Sub-heading Note 1 to this Chapter, namely:— Abura, Acajou, d’Afrique, Afrormosia, Ako, Alan, Andiroba, Aningre, Avodire, Azobe, Balau, Balsa, Bosse clair, Bosse fonce, Cativo, Cedro, Dabema, Dark red Meranti, Dibetou, Doussie, Framire, Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ipe, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibe, Koto, Light red Meranti, Limba, Louro, Macaranduba, Mahogony, Makore, Mandioqueira, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoume, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de para, Palissandre de Rio, Palissandre de Rose, Pau Amarelo, Pau Marfim, Pulai, Punah, Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Tauari,Teak, Tiama, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti :
163 4412 31 10  ---Decorative plywood  m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
164 4412 31 20  ---Tea chest panels or shooks, packed in sets m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
165 4412 31 30  ---Other tea chest panels  m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
166 4412 31 40  ---Marine and aircraft plywood  m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
167 4412 31 50  ---Cuttings and trimmings of plywood of width not exceeding 5cm m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
168 4412 31 90  ---Other  m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
169 4412 32  --Other, with at least one outer ply of non-coniferous wood:                                                  
170 4412 32 10  ---Decorative plywood  m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
171 4412 32 20 ---Tea chest panels or shooks, packed in sets m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
172 4412 32 30  ---Marine and aircraft plywood  m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
173 4412 32 40  ---Cuttings and trimmings of plywood of width not exceeding 5cm m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
174 4412 32 90  ---Other  m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
175 4412 39  --Other:                                                  
176 4412 39 10  ---Decorative plywood  m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
177 4412 39 20 ---Tea chest panels or shooks, packed in sets m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
178 4412 39 30  ---Marine and aircraft plywood m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
179 4412 39 40  ---Cuttings and trimmings of plywood of width not exceeding 5cm m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
180 4412 39 90  ---Other  m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
181 -Other:
182 4412 94 00  --Blockboard, laminboard and battenboard m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
183 4412 99  --Other:                                                  
184 4412 99 10  ---Decorative plywood  m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
185 4412 99 20  ---Tea chest panels or shooks, packed in sets m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
186 4412 99 30  ---Marine and aircraft plywood m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
187 4412 99 40  ---Cuttings and trimmings of plywood of width not exceeding 5cm m3 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
188 4412 99 90 ---Other  m3 10%  Any Chapter Exemption General exemptions ...] 2% 1% 4% Free
189 4413 00 00 Densified wood, in blocks, plates, strips, or profile shapes Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
190 4414 00 00 Wooden frames for paintings, photographs, mirrors or similar objects Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
191 4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood
192 4415 10 00 -- Cases, boxes, crates, drums and similar packings; cable-drums u 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
193 4415 20 00 -- Pallets, box pallets and other load board; pallet collars u 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
194 4416 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves :
195 4416 00 - Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves : :
196 4416 00 10 -- Casks, barrels, vats and tubs Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
197 4416 00 20 -- Other coopers' products Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
198 - Parts (of wood) :
199 4416 00 91 -- Riven or sawn staves of wood not further prepared Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
200 4416 00 99 -- Other Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
201 4417 00 00 Tools, tools bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood kg. 10%  Any Chapter Exemption General exemptions 2% 1% 4% Free
202 4418 Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes
203 4418 10 00 -- Windows, french-windows and their frames Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
204 4418 20 - Doors and their frames and thresholds :
205 4418 20 10 -- Flush doors Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
206 4418 20 20 -- Frames and thresholds of flush doors Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
207 4418 20 90 -- Other Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
208 4418 40 00 -- Shuttering for concrete constructional work Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
209 4418 50 00 -- Shingles and shakes Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
210 4418 60 00  -Posts and beams  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
211 -Assembled flooring panels :
212 4418 71 00  --For mosaic floors  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
213 4418 72 00  --Other, multilayer  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
214 4418 79 00  --Other  Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
215 4418 90 00 -- Other Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
216 4419 Tableware and kitchenware, of wood
217 4419 00 - Tableware and kitchenware, of wood :
218 4419 00 10 -- Tableware Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
219 4419 00 20 -- Kitchenware Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
220 4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in chapter 94
221 4420 10 00 -- Statuettes and other ornaments, of wood Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
222 4420 90 - Other :
223 4420 90 10 -- Wood marquetry and inlaid wood Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
224 4420 90 90 -- Other Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
225 4421 Other articles of wood
226 4421 10 00 -- Clothes hangers Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
227 4421 90 - Other :
228 - Spools, cops, bobbins, sewing thread reels and the like, of turned wood :
229 4421 90 11 -- For cotton machinery Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
230 4421 90 12 -- For jute machinery Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
231 4421 90 13 -- For silk regenerated and synthetic fibres machinery Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
232 4421 90 14 -- For other machinery Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
233 4421 90 19 -- Other Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
234 4421 90 20 -- Wood paving blocks Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
235 4421 90 30 -- Match splints Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
236 4421 90 40 -- Pencil slates Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
237 4421 90 50 -- Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
238 4421 90 60 -- Parts of domestic decorative articles used as tableware and kitchenware Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
239 4421 90 70 -- Articles of densified wood not elsewhere included or specified Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free
240 4421 90 90 -- Other Kg. 10%  Any Chapter Exemption General exemptions ... 2% 1% 4% Free

1. Inserted vide Notification No. 109/2008-Cus (NT) Dated 24/9/2008

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