Customs Tariff 2011-12 - Section 8 - Chapter 42 - Articles of Leather

Customs Tariff

Chapter 42

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	MRP Valuation		Tariff Valuation	Basic Excise Duty	Exemption Notifications					Excise Duties & Cess Leviable Under Miscellaneous Acts	Additional Duties of Excise (Goods of Special Importance Act)		Additional Duty on Textile & Textile Articles		Additional duty on High speed Diesel Oil	Additional duty on Motor Spirit	Special Additional duty on Motor Spirit & High speed Diesel Oil		Additional Duty on Pan Masala & Certain Tobacco Products	Special Excise Duty		Education Cess	Secondary & Higher Education Cess	NATIONAL CALAMITY CONTINGENT DUTY
2							Effective rate of duty	Exemption Notification related to specific heading	Exemption Notification related to Chapter -42	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			Abatement as a percentage of retail sale price	Notifications			Effective rate of Duty	Exemption related to Specific Heading	Exemption related to chapter. 42	Exemption related Any chapter	General Exemption		Duty	Exemption Notification	Duty	Exemption Notification			Special Additional duty on Motor Spirit & High speed Diesel Oil	Exemption from Special Additional duty on Motor Spirit & High speed Diesel Oil		Special Excise Duty	Exemption from Special Excise Duty			NCCD	Exemption from NCCD
3		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.		10%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													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.
5			-Trunks, suit cases, vanity cases, executive cases, brief cases, school satchels and similar containers:
6	4202 11		With outer surface of leather, of composition leather or of patent leather :
7		4202 11 10	--Travel goods (trunks, suit-cases, sports bags and other similar items) of leather	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
8		4202 11 20	--Toilet-bags and cases, of leather	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
9		4202 11 30	--Satchles	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
10		4202 11 40	--Brief-cases	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
11		4202 11 50	--Executive-cases	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
12		4202 11 60	--Vanity-cases	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
13		4202 11 70	--Attache-cases	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
14		4202 11 90	--Other	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
15	4202 12		With outer surface of plastics or of textile materials :
16		4202 12 10	--Toilet-cases	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
17		4202 12 20	--Plastic moulded suit-cases	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
18		4202 12 30	--Plastic moulded brief-cases	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
19		4202 12 40	--Satchles	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
20		4202 12 50	--Other travel-goods	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
21		4202 12 60	--Brief-cases	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
22		4202 12 70	--Executive-cases other than plastic moulded	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
23		4202 12 80	--Vanity-cases	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
24		4202 12 90	--Other	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
25	4202 19		Other :
26		4202 19 10	--Travel goods (trunks, suit-cases, sports bags, and other similar items) of leather	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
27		4202 19 20	--Toilet-cases	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
28		4202 19 30	--Satchles	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
29		4202 19 40	--Brief-cases (other than plastic moulded)	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
30		4202 19 50	--Executive-cases	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
31		4202 19 60	--Vanity-cases	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
32		4202 19 90	--Other	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
33			Handbags, whether or not with shoulder strap, including those without handle :
34	4202 21		With outer surface of leather, of composition leather or of patent leather :
35		4202 21 10	--Hand-bags for ladies	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
36		4202 21 20	--Vanity-bags	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
37		4202 21 90	--Other	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
38	4202 22		With outer surface of plastic sheeting or of textile materials:
39		4202 22 10	--Hands-bags and shopping bags, of artificial plastic material	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
40		4202 22 20	--Hand-bags and shopping bags, of cotton	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
41		4202 22 30	--Hand-bags and shopping bags, of jute	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
42		4202 22 40	--Vanity-bags	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
43		4202 22 90	--Other	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
44	4202 29		Other :
45		4202 29 10	--Hand bags of other materials excluding wicker-work or basket work	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
46		4202 29 90	--Other	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
47			Articles of a kind normally carried in the pocket or in the handbag :
48	4202 31		With outer surface of leather, of composition leather or of patent leather :
49		4202 31 10	--Jewellery box	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
50		4202 31 20	--Wallets and purses, of leather	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
51		4202 31 90	--Other	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
52	4202 32		With outer surface of plastic sheeting or of textile materials :
53		4202 32 10	--Jewellery box	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
54		4202 32 90	--Other	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
55	4202 39		Other
56		4202 39 10	--Jewellery box	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
57		4202 39 90	--Other	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
58			Other:
59		4202 91 00	--With outer surface of leather, of composition leather or of patent leather	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
60		4202 92 00	--With outer surface of plastic sheeting or of textile materials	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
61		4202 99 00	--Other	u		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
62	4203		Articles of apparel and clothing accessories, of leather or of composition leather
63	4203 10		Articles of apparel
64		4203 10 10	--Jackets and jerseys	kg		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
65		4203 10 90	--Other	kg		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
66			Gloves, mittens and mitts :
67	4203 21		Specially designed for use in sports :
68		4203 21 10	--Gloves	kg		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
69		4203 21 20	--Mittens and mitts	kg		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
70	4203 29		Other :
71		4203 29 10	--Gloves for use in industry	kg		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
72		4203 29 20	--Other gloves	kg		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
73		4203 29 30	--Mittens and mitts	kg		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
74		4203 30 00	- Belts and bandoliers	kg		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
75	4203 40		-Other clothing accessories :
76		4203 40 10	--Aprons	kg		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
77		4203 40 20	--Semi-chrome grain garments	kg		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
78		4203 40 90	--Other	kg		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
79	4204		Omitted
80	4205		Other articles of leather or of composition leather.
81	4205 00		Other articles of leather or of composition leather :
82			--Straps other than for machinery or harness :
83		4205 00 11	--Welt	kg		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
84		4205 00 19	--Other	kg		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
85		4205 00 20	--Leather sofa cover	kg		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
86		4205 00 90	--Other	kg		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
87	4206		ARTICLES OF GUT (OTHER THAN SILK-WORM GUT), OF OLDBEATER�S SKIN, OF BLADDERS OR OF TENDONS
88		4206 10 10	---For rackets	kg		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%
89		4206 10 90	---Other	kg		10%				Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%		Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 32	Any Chapter Exemption	General Exemptions													2%	1%