Customs Tariff 

Chapter 94

General Exemptions Related To Chapter 94

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 -94 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. 94 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 9401   Seats (other than those of heading  9402),whether or not convertible into beds, and parts thereof                                                                                        
4   9401 10 00 - Seats of a kind used for aircraft u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 12%      Any Chapter Exemption General Exemptions                                
5   9401 20 00 - Seats of a kind used for motor vehicles u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 12%      Any Chapter Exemption General Exemptions                                
6   9401 30 00 - Swivel seats and variable height adjustment u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 12%      Any Chapter Exemption General Exemptions                                
7   9401 40 00 - Seats other than garden seats or camping equipment, convertible into beds u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 12%      Any Chapter Exemption General Exemptions                                
8     -Seats of cane, osier, bamboo or similar materials:                                                                                         
9   9401 51 00 --Of bamboo or rattan  u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 12%      Any Chapter Exemption General Exemptions                                
10   9401 59 00 --Other u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 12%      Any Chapter Exemption General Exemptions                                
11     - Other seats, with wooden frames :                                                                                        
12   9401 61 00 -- Upholstered u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 12%      Any Chapter Exemption General Exemptions                                
13   9401 69 00 - Other u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 12%      Any Chapter Exemption General Exemptions                                
14     - Other seats, with metal frames :                                                                                        
15   9401 71 00 -- Upholstered u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 12%      Any Chapter Exemption General Exemptions                                
16   9401 79 00 -- Other u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 12%      Any Chapter Exemption General Exemptions                                
17   9401 80 00 - Other seats u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 12%      Any Chapter Exemption General Exemptions                                
18   9401 90 00 - Parts kg 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 12%      Any Chapter Exemption General Exemptions                                
19 9402   Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists  chairs); barbers chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles.                                                                                        
20 9402 10   - Dentists , barber s or similar chairs and parts thereof :                                                                                        
21 9402 10 10 -- 'Dentists' chairs and parts thereof u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12%

6%

 Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.320

 

   Any Chapter Exemption General Exemptions                                
22 9402 10 90 -- Other u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12%

6%

Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.320

 

   Any Chapter Exemption General Exemptions                                
23 9402 90   - Other :                                                                                        
24 9402 90 10 -- Hospital beds with mechanical fittings u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12%

6%

 Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.320

 

   Any Chapter Exemption General Exemptions                                
25 9402 90 20 -- Parts u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12%

6%

 Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.320   Any Chapter Exemption General Exemptions                                
26 9402 90 90 -- Other u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12%

6%

 Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.320   Any Chapter Exemption General Exemptions                                
27 9403   Other furniture and parts thereof                                                                                        
28 9403 10   - Metal furniture of a kind used in offices :                                                                                        
29 9403 10 10 -- Of steel kg 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 12%     Any Chapter Exemption General Exemptions                                
30 9403 10 90 -- Other kg 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 12%     Any Chapter Exemption General Exemptions                                
31 9403 20   - Other metal furniture :                                                                                        
32 9403 20 10 -- Of steel kg 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 12%     Any Chapter Exemption General Exemptions                                
33 9403 20 90 -- Other kg 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 12%     Any Chapter Exemption General Exemptions                                
34 9403 30   - Wooden furniture of a kind used in offices :                                                                                        
35 9403 30 10 -- Cabinetware kg 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 12%     Any Chapter Exemption General Exemptions                                
36 9403 30 90 -- Other kg 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 12%     Any Chapter Exemption General Exemptions                                
37 9403 40 00 - Wooden furniture of a kind used in the kitchen u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 12%     Any Chapter Exemption General Exemptions                                
38 9403 50   - Wooden furniture of a kind used in the bedroom :                                                                                        
39 9403 50 10 -- Bed sheet u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 12%     Any Chapter Exemption General Exemptions                                
40 9403 50 90 -- Other u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 12%     Any Chapter Exemption General Exemptions                                
41 9403 60 00 - Other wooden furniture u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 12%     Any Chapter Exemption General Exemptions                                
42 9403 70 00 - Furniture of plastics kg 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 12%     Any Chapter Exemption General Exemptions                                
43     -Furniture of other materials, including cane, osier, bamboo or similar materials :                                                                                         
44   9403 81 00 --Of bamboo or rattan  u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 12%     Any Chapter Exemption General Exemptions                                
45   9403 89 00 --Other  u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 12%     Any Chapter Exemption General Exemptions                                
46 9403 90 00 - Parts kg 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 12%     Any Chapter Exemption General Exemptions                                
47 9404   Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered                                                                                        
48 9404 10 00 - Mattress supports kg 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 2%or 6%  

Notification 01/2011 dated 01.03.2011 S.No.122 & 123

Notification 02/2011 dated 01.03.2011 S.No.72&73

   Any Chapter Exemption General Exemptions                                
49     -  Mattresses :                 2%   1%   4%                                                              
50 9404 21   -- Of cellular rubber or plastics, whether or not covered :                                                                                        
51 9404 21 10 -- Of rubber u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 2% or 6%

 

  

Notification 01/2011 dated 01.03.2011 S.No.122 & 123

Notification 02/2011 dated 01.03.2011 S.No.72&73

 

   Any Chapter Exemption General Exemptions                                
52 9404 21 90 -- Of plastic u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 2%or 6%

 

  

Notification 01/2011 dated 01.03.2011 S.No.122 & 123

Notification 02/2011 dated 01.03.2011 S.No.72&73

 

 

   Any Chapter Exemption General Exemptions                                
53 9404 29   -- Of other materials :                                                                                        
54 9404 29 10 -- Spring interior u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 2% or 6%

 

  

Notification 01/2011 dated 01.03.2011 S.No.122 & 123

Notification 02/2011 dated 01.03.2011 S.No.72&73

 

 

   Any Chapter Exemption General Exemptions                                
55 1[9404 29 20] --- Of Rubberised coir with or without combination of other materials, whether or not with metallic springs. u 10%     Any Chapter Exemption General exemptions       12% 2% or 6%

 

 Notification 01/2011 dated 01.03.2011 S.No.122 & 123

Notification 02/2011 dated 01.03.2011 S.No.72&73

 		                                      
56 9404 29 90 -- Other u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 2% or 6%

 

  

Notification 01/2011 dated 01.03.2011 S.No.122 & 123

Notification 02/2011 dated 01.03.2011 S.No.72&73

 

   Any Chapter Exemption General Exemptions                                
57 9404 30   - Sleeping bags :                                                                                        
58 9404 30 10 -- Filled with feathers or down u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 2% or 6%

 

  

Notification 01/2011 dated 01.03.2011 S.No.122 & 123

Notification 02/2011 dated 01.03.2011 S.No.72&73

 

   Any Chapter Exemption General Exemptions                                
59 9404 30 90 -- Other u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 2% or 6%

 

  

Notification 01/2011 dated 01.03.2011 S.No.122 & 123

Notification 02/2011 dated 01.03.2011 S.No.72&73

 

   Any Chapter Exemption General Exemptions                                
60 9404 90   - Other :                                                                                        
61 -- Quilts :                                                                                  
62 9404 90 11 -- Filled with feathers or down kg 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 2%or 6%

 

  

Notification 01/2011 dated 01.03.2011 S.No.122 & 123

Notification 02/2011 dated 01.03.2011 S.No.72&73

 

   Any Chapter Exemption General Exemptions                                
63 9404 90 19 -- Other kg 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 2% or 6%

 

  

Notification 01/2011 dated 01.03.2011 S.No.122 & 123

Notification 02/2011 dated 01.03.2011 S.No.72&73

 

   Any Chapter Exemption General Exemptions                                
64 -- Other :                                                                                  
65 9404 90 91 -- Filled with feathers or down kg 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 2% or 6%

 

Notification 01/2011 dated 01.03.2011 S.No.122 & 123

Notification 02/2011 dated 01.03.2011 S.No.72&73

   Any Chapter Exemption General Exemptions                                
66 9404 90 99 -- Other kg 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 2% or 6%

 

Notification 01/2011 dated 01.03.2011 S.No.122 & 123

Notification 02/2011 dated 01.03.2011 S.No.72&73

   Any Chapter Exemption General Exemptions                                
67 9405   Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name plates and the like, having a permanently fixed light source , and parts thereof not elsewhere specified or included                                                                                        
68 9405 10   - Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares :                                                                                        
69 9405 10 10 -- Hanging lamps, complete fittings u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12%   2%

Notification 01/2011 dated 01.03.2011 S.No.124

   Any Chapter Exemption General Exemptions                                
70 9405 10 20 -- Wall lamps u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12%    2%

Notification 01/2011 dated 01.03.2011 S.No.124

   Any Chapter Exemption General Exemptions                                
71 9405 10 90 -- Other u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12%    2%

Notification 01/2011 dated 01.03.2011 S.No.124

   Any Chapter Exemption General Exemptions                                
72 9405 20   Electric table, desk, bedside or floor standing lamps                                                                                        
73 9405 20 10  -- Table lamp, complete fittings u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12%   2%

Notification 01/2011 dated 01.03.2011 S.No.124

   Any Chapter Exemption General Exemptions                                
74 9405 20 90 -- Other u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12%   2%

Notification 01/2011 dated 01.03.2011 S.No.124

   Any Chapter Exemption General Exemptions                                
75 9405 30 00 - Lighting sets of a kind used for Christmas trees u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12%   2%

Notification 01/2011 dated 01.03.2011 S.No.124

   Any Chapter Exemption General Exemptions                                
76 9405 40   - Other electric lamps and lighting fittings :                                                                                        
77 9405 40 10 -- Searchlights and spotlights u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12%  2%

Notification 01/2011 dated 01.03.2011 S.No.124

   Any Chapter Exemption General Exemptions                                
78 9405 40 90 -- Other u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12%  2%

Notification 01/2011 dated 01.03.2011 S.No.124

   Any Chapter Exemption General Exemptions                                
79 9405 50   - Non electrical lamps and lighting fittings :                                                                                        
80 9405 50 10 -- Hurricane lanterns u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       6%   2%

Notification 01/2011 dated 01.03.2011 S.No.124

   Any Chapter Exemption General Exemptions                                
81 9405 50 20 -- Miner's safety lamps u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12%   2%

Notification 01/2011 dated 01.03.2011 S.No.124

   Any Chapter Exemption General Exemptions                                
82 -- Oil pressure lamps :                                                                                  
83 9405 50 31 -- Kerosene pressure lanterns u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12%   2%

Notification 01/2011 dated 01.03.2011 S.No.124

   Any Chapter Exemption General Exemptions                                
84 9405 50 39 -- Other u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12%   2%

Notification 01/2011 dated 01.03.2011 S.No.124

   Any Chapter Exemption General Exemptions                                
85 9405 50 40 -- Solar lanterns or lamps u 10%  5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 496   Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12%  2%

Notification 01/2011 dated 01.03.2011 S.No.124

   Any Chapter Exemption General Exemptions                                
86 -- Other oil lamps                                                                                  
87 9405 50 51 -- Metal u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12%   2%

Notification 01/2011 dated 01.03.2011 S.No.124

   Any Chapter Exemption General Exemptions                                
88 9405 50 59 -- Other u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12%   2%

Notification 01/2011 dated 01.03.2011 S.No.124

   Any Chapter Exemption General Exemptions                                
89 9405 60   - Illuminated signs, illuminated name plates and the like :                                                                                        
90 9405 60 10 -- Of plastic u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12%   2%

Notification 01/2011 dated 01.03.2011 S.No.124

   Any Chapter Exemption General Exemptions                                
91 9405 60 90 -- Of other materials u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% 2%

Notification 01/2011 dated 01.03.2011 S.No.124

   Any Chapter Exemption General Exemptions                                
92     - Parts :                                                                                        
93 9405 91 00 -- Of glass kg 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% Nil or 2% Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.322

 

Notification 01/2011 dated 01.03.2011 S.No.124&125

 

   Any Chapter Exemption General Exemptions                                
94 9405 92 00 -- Of plastics kg 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% Nil or 2% Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.322

Notification 01/2011 dated 01.03.2011 S.No.124&125

   Any Chapter Exemption General Exemptions                                
95 9405 99 00 -- Other kg 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12% Nil or 2% Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.322

Notification 01/2011 dated 01.03.2011 S.No.124&125

   Any Chapter Exemption General Exemptions                                
96 9406   Prefabricated buildings                                                                                        
97 9406 00 - Prefabricated buildings :                                                                                  
98 -- Green houses :                                                                                  
99 9406 00 11 -- Green house-in ready to assemble sets u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12%  12%     Any Chapter Exemption General Exemptions                                
100 9406 00 19 -- Other u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12%  12%     Any Chapter Exemption General Exemptions                                
101 -- Other :                                                                                  
102 9406 00 91 -- Prefabricated housing material u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12%  12%     Any Chapter Exemption General Exemptions                                
103 9406 00 92 -- Prefabricated construction for cold storage u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12%  12%     Any Chapter Exemption General Exemptions                                
104 9406 00 93 -- Silos for storing ensilage u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12%  12%     Any Chapter Exemption General Exemptions                                
105 9406 00 99 -- Other u 10%        Any Chapter Exemption General exemptions .... 2%   1%   4%           Free       12%  12%     Any Chapter Exemption General Exemptions                                

1. Inserted vide Notification No. 109/2008-Cus (NT) Dated 24/9/2008