|
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 -24 |
Exemption Notification related to any chapter
heading
|
General Exemptions
|
|
Education Cess
|
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 No.24 |
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 |
2401 |
|
Unmanufactured tobacco; tobacco
refuse |
|
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|
Notification No.
27/2011-Cus Dated 1/3/2011; S. No. 14
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4 |
2401 10 |
|
- Tobacco, not stemmed or stripped : |
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| 5 |
|
2401 10 10 |
--- Flue cured
Virginia tobacco |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
Notification No.
16/2010-CE Dated 27/2/2010 |
50% |
Nil
|
Notification
No. 12/2012, C.E dated 17/3/2012 S.No.41
|
|
Any Chapter Exemption
|
General
Exemptions
|
Rs.
1/- per kg |
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 2 & 3
Notification
No. 20/2005-CE Dated 13/5/2005 Sl. No. 3 |
|
|
|
|
|
|
10% |
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
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|
| 6 |
|
2401 10 20 |
--- Sun cured country (natu) tobacco |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
Notification No.
16/2010-CE Dated 27/2/2010 |
50% |
Nil
|
Notification
No. 12/2012, C.E dated 17/3/2012 S.No.41
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 2 & 3
Notification
No. 20/2005-CE Dated 13/5/2005 Sl. No. 3 |
|
|
|
|
|
|
10%
|
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
|
|
|
| 7 |
|
2401 10 30 |
--- Sun cured
virginia tobacco |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
Notification No.
16/2010-CE Dated 27/2/2010 |
50% |
Nil
|
Notification
No. 12/2012, C.E dated 17/3/2012 S.No.41
|
|
Any Chapter Exemption
|
General
Exemptions
|
Rs.
1/- per kg |
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 2 & 3
Notification
No. 20/2005-CE Dated 13/5/2005 Sl. No. 3 |
|
|
|
|
|
|
10%
|
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
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|
|
| 8 |
|
2401 10 40 |
--- Burley tobacco |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
Notification No.
16/2010-CE Dated 27/2/2010 |
50% |
Nil
|
Notification
No. 12/2012, C.E dated 17/3/2012 S.No.41
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 2 & 3
Notification
No. 20/2005-CE Dated 13/5/2005 Sl. No. 3 |
|
|
|
|
|
|
10%
|
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
|
|
|
| 9 |
|
2401 10 50 |
--- Tobacco for
manufacture of bidis, not stemmed |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
Notification No.
16/2010-CE Dated 27/2/2010 |
50% |
Nil
|
Notification
No. 12/2012, C.E dated 17/3/2012 S.No.41
|
|
Any Chapter Exemption
|
General
Exemptions
|
Rs.
1/- per kg |
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 2 & 3
Notification
No. 20/2005-CE Dated 13/5/2005 Sl. No. 3 |
|
|
|
|
|
|
10%
|
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
|
|
|
| 10 |
|
2401 10 60 |
--- Tobacco for
manufacture of chewing tobacco |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
Notification No.
16/2010-CE Dated 27/2/2010 |
50% |
Nil
|
Notification
No. 12/2012, C.E dated 17/3/2012 S.No.41
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 2 & 3
Notification
No. 20/2005-CE Dated 13/5/2005 Sl. No. 3 |
|
|
|
|
|
|
10%
|
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
|
|
|
| 11 |
|
2401 10 70 |
---Tobacco for
manufacture of cigar and cheroot |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
Notification No.
16/2010-CE Dated 27/2/2010 |
50% |
Nil
|
Notification
No. 12/2012, C.E dated 17/3/2012 S.No.41
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 2 & 3
Notification
No. 20/2005-CE Dated 13/5/2005 Sl. No. 3 |
|
|
|
|
|
|
10%
|
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
|
|
|
| 12 |
|
2401 10 80 |
--- Tobacco for
manufacture of hookah tobacco |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
Notification No.
16/2010-CE Dated 27/2/2010 |
50% |
Nil
|
Notification
No. 12/2012, C.E dated 17/3/2012 S.No.41
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 2 & 3
Notification
No. 20/2005-CE Dated 13/5/2005 Sl. No. 3 |
|
|
|
|
|
|
10%
|
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
|
|
|
| 13 |
|
2401 10 90 |
--- Other |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
Notification No.
16/2010-CE Dated 27/2/2010 |
50% |
Nil
|
Notification
No. 12/2012, C.E dated 17/3/2012 S.No.41
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 2 & 3
Notification
No. 20/2005-CE Dated 13/5/2005 Sl. No. 3 |
|
|
|
|
|
|
10%
|
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
|
|
|
|
14 |
2401 20 |
|
- Tobacco, partly or wholly
stemmed/stripped : |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
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|
|
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|
| 15 |
|
2401 20 10 |
--- Flue cured
Virginia tobacco |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
Notification No.
16/2010-CE Dated 27/2/2010 |
50% |
Nil
|
Notification
No. 12/2012, C.E dated 17/3/2012 S.No.41
|
|
Any Chapter Exemption
|
General
Exemptions
|
Rs.
1/- per kg |
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 2 & 3
Notification
No. 20/2005-CE Dated 13/5/2005 Sl. No. 3 |
|
|
|
|
|
|
10%
|
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
|
|
|
| 16 |
|
2401 20 20 |
--- Sun cured country
(natu) tobaco |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
Notification No.
16/2010-CE Dated 27/2/2010 |
50% |
Nil
|
Notification
No. 12/2012, C.E dated 17/3/2012 S.No.41
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 2 & 3
Notification
No. 20/2005-CE Dated 13/5/2005 Sl. No. 3 |
|
|
|
|
|
|
10%
|
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
|
|
|
| 17 |
|
2401 20 30 |
--- Sun cured
Virginia tobacco |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
Notification No.
16/2010-CE Dated 27/2/2010 |
50% |
Nil
|
Notification
No. 12/2012, C.E dated 17/3/2012 S.No.41
|
|
Any Chapter Exemption
|
General
Exemptions
|
Rs.
1/- per kg |
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 2 & 3
Notification
No. 20/2005-CE Dated 13/5/2005 Sl. No. 3 |
|
|
|
|
|
|
10%
|
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
|
|
|
| 18 |
|
2401 20 40 |
--- Burely tobacco |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
Notification No.
16/2010-CE Dated 27/2/2010 |
50% |
Nil
|
Notification
No. 12/2012, C.E dated 17/3/2012 S.No.41
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 2 & 3
Notification
No. 20/2005-CE Dated 13/5/2005 Sl. No. 3 |
|
|
|
|
|
|
10%
|
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
|
|
|
| 19 |
|
2401 20 50 |
--- Tobacco for
manufacture of biris |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
Notification No.
16/2010-CE Dated 27/2/2010 |
50% |
Nil
|
Notification
No. 12/2012, C.E dated 17/3/2012 S.No.41
|
|
Any Chapter Exemption
|
General
Exemptions
|
Rs.
1/- per kg |
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 2 & 3
Notification
No. 20/2005-CE Dated 13/5/2005 Sl. No. 3 |
|
|
|
|
|
|
10%
|
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
|
|
|
| 20 |
|
2401 20 60 |
--- Tobacco for
manufacture of chewing tobacco |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
Notification No.
16/2010-CE Dated 27/2/2010 |
50% |
Nil
|
Notification
No. 12/2012, C.E dated 17/3/2012 S.No.41
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 2 & 3
Notification
No. 20/2005-CE Dated 13/5/2005 Sl. No. 3 |
|
|
|
|
|
|
10%
|
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
|
|
|
| 21 |
|
2401 20 70 |
--- Tobacco for
manufacture of cigar and cheroot |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
Notification No.
16/2010-CE Dated 27/2/2010 |
50% |
Nil
|
Notification
No. 12/2012, C.E dated 17/3/2012 S.No.41
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 2 & 3
Notification
No. 20/2005-CE Dated 13/5/2005 Sl. No. 3 |
|
|
|
|
|
|
10%
|
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
|
|
|
| 22 |
|
2401 20 80 |
--- Tobacco for
manufacture of hookah tobacco |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
Notification No.
16/2010-CE Dated 27/2/2010 |
50% |
Nil
|
Notification
No. 12/2012, C.E dated 17/3/2012 S.No.41
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 2 & 3
Notification
No. 20/2005-CE Dated 13/5/2005 Sl. No. 3 |
|
|
|
|
|
|
10%
|
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
|
|
|
| 23 |
|
2401 20 90 |
--- Other |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
Notification No.
16/2010-CE Dated 27/2/2010 |
50% |
Nil
|
Notification
No. 12/2012, C.E dated 17/3/2012 S.No.41
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 2 & 3
Notification
No. 20/2005-CE Dated 13/5/2005 Sl. No. 3 |
|
|
|
|
|
|
10%
|
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
|
|
|
|
24 |
|
2401 30 00 |
- Tobacco refuse |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
Notification No.
16/2010-CE Dated 27/2/2010 |
50% |
Nil
|
Notification
No. 12/2012, C.E dated 17/3/2012 S.No.41
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 2 & 3
Notification
No. 20/2005-CE Dated 13/5/2005 Sl. No. 3 |
|
|
|
|
|
|
10%
|
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
|
|
|
| 25 |
2402 |
|
Cigars, cheroots, cigarillos and
cigarettes, of tobacco or of tobacco substitutes |
|
|
|
|
|
|
|
|
|
|
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|
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|
26 |
2402 10 |
|
- Cigars, cheroots and
cigarillos, containing tobacco : |
|
|
|
|
|
|
|
|
|
|
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| 27 |
|
2402 10 10 |
--- Cigar and
cheroots |
Tu |
|
60% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
|
12% or
Rs. 1781/1000 ,whichever is higher
|
12%
|
Notification
No. 12/2012, C.E dated 17/3/2012 S.No.42
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007 |
Notification No. 6/2005-C.E. Dated
1/3/2005 Sl. No. 4A
|
|
|
|
|
|
|
10%
|
|
|
|
|
|
|
| 28 |
|
2402 10 20 |
--- Cigarillos |
Tu |
|
60% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
|
|
|
Free
|
|
|
|
12% or
Rs. 1781/1000 ,whichever is higher
|
|
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007 |
|
|
|
|
|
|
|
10%
|
|
|
|
|
|
|
|
29 |
2402 20 |
|
- Cigarettes containing
tobacco : |
|
|
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|
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|
| 30 |
|
2402 20 10 |
--- Other than filter
cigarettes, of length not exceeding 65 millimetres |
Tu |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
Rs.20
per thousand |
Notification No.
29/2008-Cus Dated 1/3/2008 |
|
Free
|
50
|
Notification
No.49/2008 CE(NT) dated 24.12.2008 S.No.26A
|
|
Rs. 509/1000 |
|
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007 |
|
|
|
|
|
|
|
Rs.70 per thousand
|
|
|
|
|
Rs.90 per Thousand
|
|
| 31 |
|
2402 20 20 |
--- Other than filter
cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres |
Tu |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
Rs.60 per thousand |
Notification No.
29/2008-Cus Dated 1/3/2008 |
|
Free
|
50
|
Notification
No.49/2008 CE(NT) dated 24.12.2008 S.No.26A
|
|
Rs.1772/1000 |
|
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007 |
|
|
|
|
|
|
|
Rs.110 per thousand
|
|
|
|
|
Rs.90 per Thousand
|
|
| 32 |
|
2402 20 30 |
--- 1
[Filter
cigarettes of length (including the
length of the filter, the length of filter being 11 millimetres or its actual
length, whichever is more) not exceeding 65 millimetres] |
Tu |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
Rs.90
per thousand |
Notification No.
29/2008-Cus Dated 1/3/2008 |
|
Free
|
50
|
Notification
No.49/2008 CE(NT) dated 24.12.2008 S.No.26A
|
|
Rs.509/1000 |
|
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007 |
|
|
|
|
|
|
|
Rs.70 per thousand
|
|
|
|
|
Rs.90 per Thousand
|
|
| 33 |
|
2402 20 40 |
--- 1Filter
cigarettes of length (including the
length of the filter, the length of filter being 11 millimetres or its actual
length, whichever is more) exceeding 65 millimetres but not exceeding
70 millimetres] |
Tu |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
Rs.145 per thousand |
Notification No.
29/2008-Cus Dated 1/3/2008 |
|
Free
|
50
|
Notification
No.49/2008 CE(NT) dated 24.12.2008 S.No.26A
|
|
Rs.1249/1000 |
|
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007 |
|
|
|
|
|
|
|
Rs.70 per thousand
|
|
|
|
|
Rs.90 per Thousand
|
|
| 34 |
|
2402 20 50 |
--- 1
[Filter cigarettes of length (including
the length of the filter, the length of filter being 11 millimetres or its
actual length, whichever is more) exceeding 70 millimetres but not
exceeding 75 millimetres] |
Tu |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
Rs.190
per thousand |
Notification No.
29/2008-Cus Dated 1/3/2008 |
|
Free
|
50
|
Notification
No.49/2008 CE(NT) dated 24.12.2008 S.No.26A
|
|
Rs.1772/1000 |
|
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007 |
|
|
|
|
|
|
|
Rs.110 per thousand
|
|
|
|
|
Rs.90 Per Thousand
|
|
| 35 |
|
2
2402 20 60 |
--- Filter cigarettes of
length (including the length of the filter, the length of filter being 11
millimetres or its actual length, whichever is more) exceeding 75 millimetres
but not exceeding 85 millimetres |
Tu |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
Rs.190
per thousand |
Notification No.
29/2008-Cus Dated 1/3/2008 |
|
Free
|
50
|
Notification
No.49/2008 CE(NT) dated 24.12.2008 S.No.26A
|
|
Rs.2390/1000 |
|
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007 |
|
|
|
|
|
|
|
Rs.145 per thousand
|
|
|
|
|
Rs.90 per Thousand
|
|
| 36 |
|
2402 20 90 |
--- Other |
Tu |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
Rs.235 per thousand |
Notification No.
29/2008-Cus Dated 1/3/2008 |
|
Free
|
50
|
Notification
No.49/2008 CE(NT) dated 24.12.2008 S.No.26A
|
|
Rs.2875/1000 |
|
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007 |
|
|
|
|
|
|
|
Rs.180 per thousand
|
|
|
|
|
Rs.90 per Thousand
|
|
|
37 |
2402 90 |
|
- Other : |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 38 |
|
2402 90 10 |
--- Cigarettes of
tobacco substitutes |
Tu |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
Rs.150 per thousand |
Notification No.
29/2008-Cus Dated 1/3/2008 |
|
Free
|
50
|
Notification
No.49/2008 CE(NT) dated 24.12.2008 S.No.26A
|
|
Rs.1511/1000 |
|
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007
|
|
|
|
|
|
|
|
|
|
|
|
|
Rs.150 per
Thousand
|
|
| 39 |
|
2402 90 20 |
--- Cigarillos of
tobacco substitutes |
Tu |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
|
|
|
Free
|
50
|
Notification
No.49/2008 CE(NT) dated 24.12.2008 S.No.26A
|
|
12% or Rs.1738/1000 whichever is higher |
|
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 40 |
|
2402 90 90 |
--- Other |
Tu |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
|
|
|
|
50
|
Notification
No.49/2008 CE(NT) dated 24.12.2008 S.No.26A
|
|
12% or Rs.1738/1000 whichever is higher |
|
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 41 |
2403 |
|
Other manufactured tobacco and
manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco;
tobacco extracts and essences |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
42 |
|
|
- Smoking tobacco, whether or
not containing tobacco substitutes in any proportion : |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2403 11 |
- Water pipe tobacco
specified in Sub-heading Note to this chapter : |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 43 |
|
2403 11 10 |
--- Hookah or gooduku
tobacco |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
10% |
Notification No.
29/2008-Cus Dated 1/3/2008 |
|
Free
|
|
|
|
60%
|
Nil or 12%
|
Notification
No. 12/2012, C.E dated 17/3/2012 S.No.43&44
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 7 & 8
Notification
No. 20/2005-CE Dated 13/5/2005 Sl. No. 4
Notification
No. 9/1996 Dated 23/07/1996
|
|
|
|
|
|
|
10% |
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
|
12% |
Notification
No. 21/2005-CE Dated 13/05/2005 |
|
|
2403 11 90 |
- Other |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
60% |
12%
|
Notification
No. 12/2012, C.E dated 17/3/2012 S.No.45
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007 |
|
|
|
|
|
|
|
10%
|
|
|
|
|
45%
|
|
|
2403 19 |
|
- Other |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 44 |
|
2403 19 10 |
--- Smoking mixtures
for pipes and cigarettes |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
45% |
Notification No.
29/2008-Cus Dated 1/3/2008 |
|
Free
|
|
|
|
360% |
|
|
|
Any Chapter Exemption
|
General
Exemptions
|
For details click
here |
The
Taxation Laws (Amendment) Act, 2007 |
Notification
No. 9/1996 Dated 23/07/1996 |
|
|
|
|
|
|
|
|
|
|
|
Rs.1 per Thousand
|
Notification
No. 26/2001-CE Dated 11/5/2001 Sl. No. 2
|
| 45 |
|
|
--- Biris : |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
46 |
|
2403 19 21 |
---- Other than paper rolled biris,
manufactured without the aid of machine |
Tu |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
Rs.1.00 per thousand |
Notification No.
29/2008-Cus Dated 1/3/2008 |
|
Free
|
|
|
|
Rs.12/1000 |
|
|
|
Any Chapter Exemption
|
General
Exemptions
|
For details click
here |
The
Taxation Laws (Amendment) Act, 2007
|
|
|
|
|
|
|
|
|
|
|
|
|
Rs.2 per Thousand
|
|
| 47 |
|
2403 19 29 |
---- Other |
Tu |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
Rs.2.00 per thousand |
Notification No.
29/2008-Cus Dated 1/3/2008 |
|
Free
|
|
|
|
Rs.30/1000 |
Nil
or 12%
|
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 9 & 10
Notification
No. 20/2005-CE Dated 13/5/2005 Sl. No. 5 |
|
|
|
|
|
|
|
|
|
|
|
12% |
Notification
No. 21/2005-CE Dated 13/05/2005 |
| 48 |
|
2403 19 90 |
--- Other |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
10% |
Notification No.
29/2008-Cus Dated 1/3/2008 |
|
Free
|
|
|
|
40% |
Nil or
Rs. 21 per thousand
|
Notification
No. 12/2012, C.E dated 17/3/2012 S.No.45&48 |
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 11 & 12
|
|
|
|
|
|
|
10%
|
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
|
12% |
Notification
No. 21/2005-CE Dated 13/05/2005 |
| 49 |
|
|
- Other: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
50 |
|
2403 91 00 |
-- "Homogenised" or "reconstituted" tobacco |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
10% |
Notification No.
29/2008-Cus Dated 1/3/2008 |
|
|
|
|
|
60% |
Nil
|
Notification
No. 12/2012, C.E dated 17/3/2012 S.No.49
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 13
Notification
No. 9/1996 Dated 23/07/1996 |
|
|
|
|
|
|
10% |
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
|
12%
|
Notification
No. 26/2001-CE Dated 11/5/2001 Sl. No. 2
|
|
51 |
2403 99 |
|
- Other : |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 52 |
|
2403 99 10 |
--- Chewing tobacco |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
10% |
Notification No.
29/2008-Cus Dated 1/3/2008 |
|
Free
|
55
Old[50]
|
Notification
No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.27
Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008]
|
Notification No.
16/2010-CE Dated 27/2/2010
|
60% |
|
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 13
Notification
No. 9/1996 Dated 23/07/1996 |
|
|
|
|
|
|
10% |
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
|
12%
|
Notification
No. 26/2001-CE Dated 11/5/2001 Sl. No. 2
|
| 53 |
|
2403 99 20 |
--- Preparations
containing chewing tobacco |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
10% |
Notification No.
29/2008-Cus Dated 1/3/2008 |
|
Free
|
55
Old[50]
|
Notification
No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.27
Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008]
|
Notification No. 3/2006-CE (NT) dated 1/3/2006 |
60% |
|
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 14
Notification
No. 9/1996 Dated 23/07/1996 |
|
|
|
|
|
|
10% |
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
|
12%
|
Notification
No. 26/2001-CE Dated 11/5/2001 Sl. No. 2
|
| 54 |
|
2403 99 30 |
--- Jarda scented
tobacco |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
10% |
Notification No.
29/2008-Cus Dated 1/3/2008 |
|
Free
|
55
Old[50]
|
Notification
No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.27
Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008]
|
Notification No. 3/2006-CE (NT) dated 1/3/2006 |
60% |
|
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 15
Notification
No. 9/1996 Dated 23/07/1996 |
|
|
|
|
|
|
10% |
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
|
12%
|
Notification
No. 26/2001-CE Dated 11/5/2001 Sl. No. 2
|
| 55 |
|
2403 99 40 |
--- Snuff |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
10% |
Notification No.
29/2008-Cus Dated 1/3/2008 |
|
Free
|
55
Old[50]
|
Notification
No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.21
Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008]
|
Notification No. 3/2006-CE (NT) dated 1/3/2006 |
60% |
|
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 16
Notification
No. 9/1996 Dated 23/07/1996 |
|
|
|
|
|
|
10% |
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
|
12%
|
Notification
No. 26/2001-CE Dated 11/5/2001 Sl. No. 2
|
| 56 |
|
2403 99 50 |
--- Preparations
containing snuff |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
10% |
Notification No.
29/2008-Cus Dated 1/3/2008 |
|
Free
|
55
Old[50]
|
Notification
No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.21
Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008]
|
Notification No. 3/2006-CE (NT) dated 1/3/2006 |
60% |
|
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 17
Notification
No. 9/1996 Dated 23/07/1996 |
|
|
|
|
|
|
10% |
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
|
12%
|
Notification
No. 26/2001-CE Dated 11/5/2001 Sl. No. 2
|
| 57 |
|
2403 99 60 |
--- Tobacco extracts
and essence |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
4% |
|
|
|
|
|
|
|
10% |
Notification No.
29/2008-Cus Dated 1/3/2008 |
|
Free
|
55
Old[50]
|
Notification
No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.21
Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008]
|
|
60% |
|
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 18 & 19
Notification
No. 9/1996 Dated 23/07/1996 |
|
|
|
|
|
|
10% |
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
|
12%
|
Notification
No. 21/2005-CE Dated 13/05/2005
Notification
No. 26/2001-CE Dated 11/5/2001 Sl. No. 2
|
| 58 |
|
2403 99 70 |
--- Cut-tobacco |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
|
|
|
Free
|
55
Old[50]
|
Notification
No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.21
Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008]
|
|
Rs.60/per kg |
|
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007 |
Notification
No. 9/1996 Dated 23/07/1996 |
|
|
|
|
|
|
Rs.
5 per kg |
|
|
|
|
|
Notification
No. 26/2001-CE Dated 11/5/2001 Sl. No. 2
|
| 59 |
|
2403 99 90 |
--- Other |
Kg. |
|
30% |
|
|
|
Any
Chapter Exemption
|
General
exemptions
|
... |
2% |
|
1% |
|
0% |
|
|
|
|
|
|
|
10% |
Notification No.
29/2008-Cus Dated 1/3/2008 |
|
Free
|
55
Old[50]
|
Notification
No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.21
Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008]
|
|
60% |
12%
|
Notification
No. 12/2012, C.E dated 17/3/2012 S.No.50
|
|
Any Chapter Exemption
|
General
Exemptions
|
|
The
Taxation Laws (Amendment) Act, 2007
|
Notification
No. 6/2005-CE Dated 1/3/2005 Sl. No. 20, 21 & 22
Notification
No. 20/2005-CE Dated 13/5/2005 Sl. No. 6
Notification
No. 9/1996 Dated 23/07/1996 |
|
|
|
|
|
|
10% |
16% |
Notification
No. 9/2006 C.E(T) dated 1/3/2006 |
|
|
12%
|
Notification
No. 21/2005-CE Dated 13/05/2005
Notification
No. 26/2001-CE Dated 11/5/2001 Sl. No. 2
|