Customs Tariff
Chapter 98
| 1 |
Heading |
Sub-heading |
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 -98 | 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 | ||||||||||
| 3 | 9801 | All
items of machinery including prime
movers,
instruments, apparatus and appliances,
control gear and transmission
equipment,
auxiliary equipment (including
those required for research and development
purposes, testing and quality
control),
as well as all components
(whether
finished or not) or raw materials
for
the manufacture of the aforesaid items
and
their components, required for the
initial
setting up of a unit, or the substantial
expansion of an existing unit, of a
specified:
(1) Industrial plant, (2) Irrigation project, (3) Power project, (4) Mining project, (5) Project for the exploration for oil or other minerals, and (6) Such other projects as the Central Government may having regards to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi finished material) or consumable stores not exceeding 10% of the value of the goods specified above provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above |
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| 4 | 9801 00 | -
All
items of machinery including prime movers,
instruments, apparatus and appliances,
control gear and transmission
equipment,
auxiliary equipment (including
those required for research and development
purposes, testing and quality
control),
as well as all components
(whether
finished or not) or raw materials
for
the manufacture of the aforesaid items
and
their components, required for the initial
setting up of a unit, or the substantial
expansion of an existing unit, of a
specified:
(1) Industrial plant, (2) Irrigation project, (3) Power project, (4) Mining project, (5) Project for the exploration for oil or other minerals, and (6) Such other projects as the Central Government may having regards to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi finished material) or consumable stores not exceeding 10% of the value of the goods specified above provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in ( 1) to ( 6) above |
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| 5 | -- Machinery : | |||||||||||||||||||||||||||
| 6 | 9801 00 11 | -- For industrial plant project | kg | 10% | 5% | Notification
No. 21/2002-Cus Dated 1/3/2002 Sl. No. 400A
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 441 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 399 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 433 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 510 Notification No. 21/2002-Cus Dated 01-03-2002 Sr. No.602 |
Any Chapter Exemption | General exemptions | .... | 4% | Free | |||||||||||||||||
| 7 | 9801 00 12 | -- For irrigation plant | kg | 10% | 5% | Notification
No. 21/2002-Cus Dated 1/3/2002 Sl. No. 400A
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 441 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 399 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 433 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 510 Notification No. 21/2002-Cus Dated 01-03-2002 Sr. No.602 |
Any Chapter Exemption | General exemptions | .... | 4% | Free | |||||||||||||||||
| 8 | 9801 00 13 | -- For power project | kg | 10% | 5% | Notification
No. 21/2002-Cus Dated 1/3/2002 Sl. No. 400A
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 441 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 399 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 400 & 401 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 510 Notification No. 21/2002-Cus Dated 01-03-2002 Sr. No.602 |
Any Chapter Exemption | General exemptions | .... | 4% | Free | |||||||||||||||||
| 9 | 9801 00 14 | -- For mining project | kg | 10% | 5% | Notification
No. 21/2002-Cus Dated 1/3/2002 Sl. No. 400A
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 441 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 399 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 510 Notification No. 21/2002-Cus Dated 01-03-2002 Sr. No.602 |
Any Chapter Exemption | General exemptions | .... | 4% | Free | |||||||||||||||||
| 10 | 9801 00 15 | -- Project for exploration of oil or other minerals | kg | 10% | 5% | Notification
No. 21/2002-Cus Dated 1/3/2002 Sl. No. 400A
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 441 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 399 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 510 Notification No. 21/2002-Cus Dated 01-03-2002 Sr. No.602 |
Any Chapter Exemption | General exemptions | .... | 4% | Free | |||||||||||||||||
| 11 | 9801 00 19 | -- For other projects | kg | 10% | 5% | Notification
No. 21/2002-Cus Dated 1/3/2002 Sl. No. 400A
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 441 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 399 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 401A Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 433 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 510 Notification No. 21/2002-Cus Dated 01-03-2002 Sr. No.602 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 545 |
Any Chapter Exemption | General exemptions | .... | 4% | Free | |||||||||||||||||
| 12 | 9801 00 20 | -- Components (whether or not finished or not) or raw materials for the manufacture of aforesaid items required for the initial setting up of a unit or the substantial expansion of a unit | kg | 10% | 5% | Notification
No. 21/2002-Cus Dated 1/3/2002 Sl. No. 400A
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 441 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 399 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 400 & 401 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 510 Notification No. 21/2002-Cus Dated 01-03-2002 Sr. No.602 |
Any Chapter Exemption | General exemptions | .... | 4% | Free | |||||||||||||||||
| 13 | 9801 00 30 | -- Spare parts and other raw materials (including semi-finished materials or consumable stores for the maintenance of plant or project | kg | 10% | 5% | Notification
No. 21/2002-Cus Dated 1/3/2002 Sl. No. 400A
Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 441 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 399 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 510 Notification No. 21/2002-Cus Dated 01-03-2002 Sr. No.602 |
Any Chapter Exemption | General exemptions | .... | 4% | Free | |||||||||||||||||
| 14 | 9802 00 00 | Laboratory chemicals | kg | 10% | Any Chapter Exemption | General exemptions | .... | 2% | 1% | 4% | Notification No. 1/2006-Cus Dated 10/1/2006 | Free | ||||||||||||||||
| 15 | 9803 00 00 | All dutiable articles imported by a passenger or a member of a crew in his baggage | kg | 100% | Any Chapter Exemption | General exemptions | .... | 2% | 1% | 4% | Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 3 | Restricted | ||||||||||||||||
| 16 | 9804 | All dutiable articles, intended for personal use, imported by post or air, and exempted from any prohibition in respect of the imports thereof under the Foreign Trade (Development and Regulation Act, 1992 (22 of 1992) but excluding articles falling under heading 9803. | ||||||||||||||||||||||||||
| 17 | 9804 10 00 | - Drugs and medicines | kg | 10% | Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 403 | Any Chapter Exemption | General exemptions | .... | 2% | 1% | 4% | Restricted | ||||||||||||||||
| 18 | 9804 90 00 | - Other | kg | 10% | Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 403 | Any Chapter Exemption | General exemptions | .... | 2% | 1% | 4% | Restricted | ||||||||||||||||
| 19 | 9805 | The following articles of stores on board a vessel or aircraft on which duty is leviable under the Customs Act, 1962 (52 of 1962) namely: | ||||||||||||||||||||||||||
| 20 | 9805 10 00 | - Prepared or preserved meat, fish and vegetables; dairy products; soup; lard; fresh fruits | kg | 10% | Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 404 | Any Chapter Exemption | General exemptions | .... | 2% | 1% | 4% | Restricted | ||||||||||||||||
| 21 | 9805 90 00 | - All other consumable stores excluding fuel, lubricating oils, alcoholic drinks and tobacco products | kg | 10% | Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 404 | Any Chapter Exemption | General exemptions | .... | 2% | 1% | 4% | Restricted | ||||||||||||||||