Customs Tariff 

Chapter 97

General Exemptions Related To Chapter 97

Works of art, collectors' pieces and antiques

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
2             Effective rate of duty Exemption Notification related to specific heading Exemption Notification related to Chapter -97 Exemption Notification related to any chapter heading General Exemptions   Education Cess Exemption from Customs Education Cess Secondary & Higher Education Cess Exemption from Customs Secondary & Higher Education Cess Additional Custom Duty Exemption from Additional Custom Duty Additional Duty Exemption on high speed diesel oil from additional duty. Additional Duty Additional duty on alcoholic liquors Exemption from additional duty on alcoholic liquors   NCCD Exemption from NCCD    
3 9701   Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand painted or hand decorated manufactured articles; collages and similar decorative plaques                                                  
4 9701 10   - Paintings, drawings and pastels :                                                  
5   9701 10 10 -- Madhubani paintings (on textiles) u   10%        Any Chapter Exemption General exemptions ....         4%                     Free
6   9701 10 20 -- Kalamkari paintings (on textiles) u   10%        Any Chapter Exemption General exemptions ....         4%                     Free
7   9701 10 30 -- Rajasthani paintings (on textiles) u   10%        Any Chapter Exemption General exemptions ....         4%                     Free
8   9701 10 90 -- Other u   10%        Any Chapter Exemption General exemptions ....         4%                     Free
9 9701 90   - Other :                                                  
10   9701 90 91 -- Domestic articles of wood (hand decorated) kg   10%        Any Chapter Exemption General exemptions ....         4%                     Free
11   9701 90 92 -- Restaurant decoration of plastics kg   10%        Any Chapter Exemption General exemptions ....         4%                     Free
12   9701 90 99 -- Other kg   10%        Any Chapter Exemption General exemptions ....         4%                     Free
13 9702 00 00   Original engravings, prints and lithographs u   10%        Any Chapter Exemption General exemptions ....         4%                     Free

 
14 9703   Original sculptures and statuary, in any material                                                  
15 9703 00   - Original sculptures and statuary, in any material :                                                  
16   9703 00 10 -- Original sculptures and statuary, in any metal u   10%        Any Chapter Exemption General exemptions ....         4%                     Free
17   9703 00 20 -- Original sculptures and statuary, in any stone u   10%        Any Chapter Exemption General exemptions ....         4%                     Free
18   9703 00 90 -- Original sculptures and statuary, in other materials u   10%        Any Chapter Exemption General exemptions ....         4%                     Free
19 9704   Postage or revenue stamps, stamp post marks, first day covers, postal stationery (stamped paper), and the like, used or unused, other than heading 4907                                                  
20 9704 00   - Postage or revenue stamps, stamp post marks, first day covers, postal stationery (stamped paper), and the like, used or unused, other than heading 4907 :                                                  
21   9704 00 10 -- Used postal stamp kg   Free       Any Chapter Exemption General exemptions ....         4%                     Free
22   9704 00 20 -- Used or unused first-day covers for philatelists kg   Free       Any Chapter Exemption General exemptions ....         4%                     Free
23   9704 00 90 -- Other kg   Free       Any Chapter Exemption General exemptions ....         4%                     Free
24 9705   Collections and collectors  pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeonotological, ethnographic or numismatic interest                                                  
25 9705 00   - Collections and collectors  pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeonotological, ethnographic or numismatic interest :                                                  
26   9705 00 10 -- Stuffed animals and birds (taxidermy) kg   10%        Any Chapter Exemption General exemptions ....         4%                     Restricted
27   9705 00 90  -- Other kg   10%        Any Chapter Exemption General exemptions ....         4%                     Restricted
28 9706 00 00   Antiques of an age exceeding one hundred years kg   10%        Any Chapter Exemption General exemptions ....         4%                     Free