Customs Tariff

Chapter 31

General Exemptions Related To Chapter 31

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 -31 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 No.31 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 3101  Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products                                         
4 3101 00 - Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products :                                        
5 3101 00 10 -- Guano Kg. 10% 

Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202

 Any Chapter Exemption General exemptions ...  2% 1% 4%

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 35

 

 Free   Nil

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
6 - Other                                          
7 3101 00 91 -- Animal dung Kg. 10%  Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202 Any Chapter Exemption General exemptions ...  2% 1% 4%

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 35

 

 Restricted   Nil

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
8 3101 00 92 -- Animal excreta Kg. 10% 

Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202

 Any Chapter Exemption General exemptions ...  2% 1% 4%

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 35

 

 Restricted   Nil

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
9 3101 00 99 -- Other Kg. 10% 

Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202

 Any Chapter Exemption General exemptions ...  2% 1% 4%

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 35

 

 Free   Nil

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
10 3102   Mineral or chemical fertilisers, nitrogenous                                             
11   3102 10 00  - Urea, whether or not in aqueous solution  Kg. 10%  5% Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 203

Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202

 Any Chapter Exemption General exemptions ...  2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4 State Trading Enterprises   12%  

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
12     - Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate:                                            
13   3102 21 00  -- Ammonium sulphate  Kg. 5% 

Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202

 Any Chapter Exemption General exemptions ...  2% 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4 Free   12%  

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
14 3102 29   -- Other :                                       
15 3102 29 10 -- Ammonium sulphonitrate Kg. 10% 

Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202

 Any Chapter Exemption General exemptions ...  2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4 Free   12%  

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
16 3102 29 90 -- Other Kg. 10% 

Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202

 Any Chapter Exemption General exemptions ...  2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4 Free   12%  

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
17   3102 30 00  - Ammonium nitrate, whether or not in aqueous solution  Kg. 10% 

Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202

 

 Any Chapter Exemption General exemptions ...  2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4 Free   12%  

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
18   3102 40 00  - Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances  Kg. 10% 

Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202

 Any Chapter Exemption General exemptions ...  2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4 Free   12%  

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
19   3102 50 00  - Sodium nitrate  Kg. Free

 

 

 Any Chapter Exemption General exemptions ...  2% 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4 Notification No. 03/2015-Customs (ADD) Dated 10/02/2015 Free   12%  

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
20   3102 60 00  - Double salts and mixtures of calcium nitrate and ammonium nitrate  Kg. 10% 

Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202

 Any Chapter Exemption General exemptions ...  2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4 Free   12%  

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
21   3102 80 00  - Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution  Kg. 10% 

Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202

 

 Any Chapter Exemption General exemptions ...  2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4 Free   12%  

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
22 3102 90   - Other, including mixtures not specified in the foregoing sub-headings :                                         
23 3102 90 10 -- Double salts or mixtures of calcium nitrate and magnesium nitrate Kg. 10% 

Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202

 Any Chapter Exemption General exemptions ...  2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4 Free   12%  

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
24 3102 90 90 -- Other Kg. 10% 

Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202

 

 Any Chapter Exemption General exemptions ...  2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4 Free   12%  

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
25 3103   Mineral or chemical fertilisers, phosphatic                                            
26   3103 10 00  - Superphosphates  Kg. 10% 

Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202

 Any Chapter Exemption General exemptions ...  2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4 Free   12%  

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
27   3103 90 00  - Other  Kg. 10% 

Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202

 

 Any Chapter Exemption General exemptions ...  2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4 Free   12%  

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
28 3104   Mineral or chemical fertilisers, potassic                                            
29   3104 20 00  - Potassium chloride  Kg. 10% 

Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202

 Any Chapter Exemption General exemptions ...  2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4 Free   12%  

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
30   3104 30 00  - Potassium sulphate  Kg. 5%  5% or 7.5% Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 204

Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202

 Any Chapter Exemption General exemptions ...  2% 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4 Free   12%  

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
31   3104 90 00  - Other  Kg. 10% 

Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202

 

Any Chapter Exemption General exemptions ...  2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4 Free   12%  

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
32 3105   Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg                                        
33   3105 10 00  - Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg  Kg. 10% 

Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202

 

Any Chapter Exemption General exemptions ...  2% 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4 Free   12%  

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
34   3105 20 00  - Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium  Kg. 5%  7.5% Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 205

Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202

 Any Chapter Exemption General exemptions ...  2% 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4 Free   12%  

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
35   3105 30 00  - Diammonium hydrogen ortho phosphate (diammonium phosphate)  Kg. 5%  5% or 7.5% Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 205

Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202

 Any Chapter Exemption General exemptions ...  2% 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4 Free   12%  

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
36   3105 40 00  - Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen ortho phosphate (diammonium phosphate)  Kg. 5%  7.5% Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 205

Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202

 Any Chapter Exemption General exemptions ...  2% 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4 Free   12%  

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
37     - Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus:                                              
38   3105 51 00  -- Containing nitrates and phosphates  Kg. 5% 7.5% Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 205

Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202

 Any Chapter Exemption General exemptions ... 2% 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4 Free   12%  

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
39   3105 59 00  -- Other  Kg. 5% 7.5% Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 205

Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202

 Any Chapter Exemption General exemptions ... 2% 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4 Free   12%  

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
40   3105 60 00  - Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium  Kg. 5% 7.5% Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 205

Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202

 

 Any Chapter Exemption General exemptions ... 2% 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4 Free   12%  

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
41 3105 90 -Other :                                        
42 3105 90 10 -- Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium Kg. 5% 7.5% Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196

Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202

 

 Any Chapter Exemption General exemptions ... 2% 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4 Free   12%  

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions                          
43 3105 90 90 -- Other Kg. 5% 7.5% Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 196 to 202 Any Chapter Exemption General exemptions ... 2% 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 4 Free   12%  

Notification No.02/2011 CE Dated 01.03.2011 S.No.21

 Notification No. 12/2012-CE Dated 17/03/2012 S. No.127,128

Notification No. 10/1996-CE Dated 23/7/1996 S. No. 8

 Any Chapter Exemption General Exemptions