Customs Tariff 

Chapter 97

Works of art, collectors' pieces and antiques

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 -97 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. 97 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 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                                                                                                    
4 9701 10   - Paintings, drawings and pastels :                                                                                                    
5   9701 10 10 -- Madhubani paintings (on textiles) u   10%      Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 397 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       0%       Any Chapter Exemption General Exemptions                         2% 1%    
6   9701 10 20 -- Kalamkari paintings (on textiles) u   10%      Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 397 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       0%       Any Chapter Exemption General Exemptions                         2% 1%    
7   9701 10 30 -- Rajasthani paintings (on textiles) u   10%      Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 397 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       0%       Any Chapter Exemption General Exemptions                         2% 1%    
8   9701 10 90 -- Other u   10%      Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 397 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       0%       Any Chapter Exemption General Exemptions                         2% 1%    
9 9701 90   - Other :                                                                                                    
10   9701 90 91 -- Domestic articles of wood (hand decorated) kg   10%      Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 397 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       0%       Any Chapter Exemption General Exemptions                         2% 1%    
11   9701 90 92 -- Restaurant decoration of plastics kg   10%      Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 397 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       0%       Any Chapter Exemption General Exemptions                         2% 1%    
12   9701 90 99 -- Other kg   10%      Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 397 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       0%       Any Chapter Exemption General Exemptions                         2% 1%    
13 9702 00 00   Original engravings, prints and lithographs u   10%        Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free

 

       0%       Any Chapter Exemption General Exemptions                         2% 1%    
14 9703   Original sculptures and statuary, in any material                                                                                                    
15 9703 00   - Original sculptures and statuary, in any material :                                                                                                    
16   9703 00 10 -- Original sculptures and statuary, in any metal u   10%        Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       0%       Any Chapter Exemption General Exemptions                         2% 1%    
17   9703 00 20 -- Original sculptures and statuary, in any stone u   10%        Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       0%       Any Chapter Exemption General Exemptions                         2% 1%    
18   9703 00 90 -- Original sculptures and statuary, in other materials u   10%        Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       0%       Any Chapter Exemption General Exemptions                         2% 1%    
19 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                                                                                                    
20 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 :                                                                                                    
21   9704 00 10 -- Used postal stamp kg   Free       Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       0%       Any Chapter Exemption General Exemptions                         2% 1%    
22   9704 00 20 -- Used or unused first-day covers for philatelists kg   Free       Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       0%       Any Chapter Exemption General Exemptions                         2% 1%    
23   9704 00 90 -- Other kg   Free       Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       0%       Any Chapter Exemption General Exemptions                         2% 1%    
24 9705   Collections and collectors  pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeonotological, ethnographic or numismatic interest                                                                                                    
25 9705 00   - Collections and collectors  pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeonotological, ethnographic or numismatic interest :                                                                                                    
26   9705 00 10 -- Stuffed animals and birds (taxidermy) kg   10%        Any Chapter Exemption General exemptions .... 2%   1%   4%                     Restricted       0%       Any Chapter Exemption General Exemptions                         2% 1%    
27   9705 00 90  -- Other kg   10%        Any Chapter Exemption General exemptions .... 2%   1%   4%                     Restricted       0%       Any Chapter Exemption General Exemptions                         2% 1%    
28 9706 00 00   Antiques of an age exceeding one hundred years kg   10%    Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 398   Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       0%       Any Chapter Exemption General Exemptions                         2% 1%