Customs Tariff

Chapter 42

General Exemptions Related To 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   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   12% 12%   Any Chapter Exemption General Exemptions                              
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   12% 12%   Any Chapter Exemption General Exemptions                              
8

4202 11 20

--Toilet-bags and cases, of leather

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
9

4202 11 30

--Satchles

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
10

4202 11 40

--Brief-cases

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
11

4202 11 50

--Executive-cases

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
12

4202 11 60

--Vanity-cases

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
13

4202 11 70

--Attache-cases

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
14

4202 11 90

--Other

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
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   12% 12%   Any Chapter Exemption General Exemptions                              
17

4202 12 20

--Plastic moulded suit-cases

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
18

4202 12 30

--Plastic moulded brief-cases

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
19

4202 12 40

--Satchles

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
20

4202 12 50

--Other travel-goods

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
21

4202 12 60

--Brief-cases

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
22

4202 12 70

--Executive-cases other than plastic moulded

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
23

4202 12 80

--Vanity-cases

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
24

4202 12 90

--Other

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
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   12% 12%   Any Chapter Exemption General Exemptions                              
27

4202 19 20

--Toilet-cases

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
28

4202 19 30

--Satchles

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
29

4202 19 40

--Brief-cases (other than plastic moulded)

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
30

4202 19 50

--Executive-cases

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
31

4202 19 60

--Vanity-cases

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
32

4202 19 90

--Other

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
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   12% 12%   Any Chapter Exemption General Exemptions                              
36

4202 21 20

--Vanity-bags

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
37

4202 21 90

--Other

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
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   12% 12%   Any Chapter Exemption General Exemptions                              
40

4202 22 20

--Hand-bags and shopping bags, of cotton

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
41

4202 22 30

--Hand-bags and shopping bags, of jute

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
42

4202 22 40

--Vanity-bags

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
43

4202 22 90

--Other

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
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   12% 12%   Any Chapter Exemption General Exemptions                              
46

4202 29 90

--Other

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
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   12% 12%   Any Chapter Exemption General Exemptions                              
50

4202 31 20

--Wallets and purses, of leather

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
51

4202 31 90

--Other

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
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   12% 12%   Any Chapter Exemption General Exemptions                              
54

4202 32 90

--Other

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
55

4202 39

 Other

                               
56

4202 39 10

--Jewellery box

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
57

4202 39 90

--Other

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
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   12% 12%   Any Chapter Exemption General Exemptions                              
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   12% 12%   Any Chapter Exemption General Exemptions                              
61

4202 99 00

 --Other

u

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
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   12% 12%   Any Chapter Exemption General Exemptions                              
65

4203 10 90

--Other

kg

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
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   12% 12%   Any Chapter Exemption General Exemptions                              
69

4203 21 20

--Mittens and mitts

kg

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
70

4203 29

 Other :

                               
71

4203 29 10

--Gloves for use in industry

kg

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
72

4203 29 20

--Other gloves

kg

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
73

4203 29 30

--Mittens and mitts

kg

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
74

4203 30 00

- Belts and bandoliers

kg

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
75

4203 40

 -Other clothing accessories :

                               
76

4203 40 10

--Aprons

kg

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
77

4203 40 20

--Semi-chrome grain garments

kg

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
78

4203 40 90

--Other

kg

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
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   12% 12%   Any Chapter Exemption General Exemptions                              
84

4205 00 19

--Other

kg

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
85

4205 00 20

--Leather sofa cover

kg

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
86

4205 00 90

--Other

kg

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions                              
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   12% 12%   Any Chapter Exemption General Exemptions                              
89

4206 10 90

---Other 

kg

10% 

Any Chapter Exemption General exemptions

....

2% 1% 4% Free   12% 12%   Any Chapter Exemption General Exemptions