Customs Tariff

Chapter 47

General Exemptions Related To Chapter 47

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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 47 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. 47 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 4701 00 00  Mechanical wood pulp Kg.   5%     Any Chapter Exemption General exemptions ... 2%   1%   Nil Notification No. 21/2012-Cus Dated 17/03/2012 Sl. No. 57                   Free       6% 2% Notification No. 01/2011-CE Dated 1/3/2011 Sl. No. 56   Any Chapter Exemption General Exemptions                            
4   4702 00 00  Chemical wood pulp, dissolving grades. Kg.   5%  2.5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 261  Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 260 Any Chapter Exemption General exemptions ... 2%   1%   4%

                  Free       6% 2% Notification No. 01/2011-CE Dated 1/3/2011 Sl. No. 57   Any Chapter Exemption General Exemptions                            
5 4703   Chemical wood pulp, soda or sulphate, other than dissolving grades                                                                                              
6     - Unbleached :                                                                                              
7   4703 11 00 - Coniferous Kg.   5%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 260 Any Chapter Exemption General exemptions ... 2%   1%   4%

                  Free       6% 2%

 

Notification No. 01/2011-CE Dated 1/3/2011 Sl. No. 58

 

  Any Chapter Exemption General Exemptions                            
8   4703 19 00 - Non coniferous Kg.   5%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 260 Any Chapter Exemption General exemptions ... 2%   1%   4%

                  Free       6% 2%

 

Notification No. 01/2011-CE Dated 1/3/2011 Sl. No. 58   Any Chapter Exemption General Exemptions                            
9     - Semi bleached or bleached:                                                                                              
10   4703 21 00 - Coniferous Kg.   5%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 260 Any Chapter Exemption General exemptions ... 2%   1%   4%

                  Free       6% 2%

 

Notification No. 01/2011-CE Dated 1/3/2011 Sl. No. 58

 

  Any Chapter Exemption General Exemptions                            
11   4703 29 00 - Non coniferous Kg.   5%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 260 Any Chapter Exemption General exemptions ... 2%   1%   4%

                  Free       6% 2%

 

Notification No. 01/2011-CE Dated 1/3/2011 Sl. No. 58   Any Chapter Exemption General Exemptions                            
12 4704   Chemical wood pulp, sulphite, other than dissolving grades                                                                                              
13     - Unbleached:                                                                                              
14   4704 11 00 - Coniferous Kg.   5%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 260 Any Chapter Exemption General exemptions ... 2%   1%   4%

                  Free       6% 2%

 

Notification No. 01/2011-CE Dated 1/3/2011 Sl. No. 59

 

  Any Chapter Exemption General Exemptions                            
15   4704 19 00 - Non coniferous Kg.   5%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 260 Any Chapter Exemption General exemptions ... 2%   1%   4%

                  Free       6% 2%

 

Notification No. 01/2011-CE Dated 1/3/2011 Sl. No. 59   Any Chapter Exemption General Exemptions                            
16     - Semi bleached or bleached:                                                                                              
17   4704 21 00 - Coniferous Kg.   5%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 260 Any Chapter Exemption General exemptions ... 2%   1%   4%

                  Free       6% 2%

 

Notification No. 01/2011-CE Dated 1/3/2011 Sl. No. 59

 

  Any Chapter Exemption General Exemptions                            
18   4704 29 00 - Non coniferous Kg.   5%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 260 Any Chapter Exemption General exemptions ... 2%   1%   4%

                  Free       6% 2%

 

Notification No. 01/2011-CE Dated 1/3/2011 Sl. No. 59   Any Chapter Exemption General Exemptions                            
19   4705 00 00  Wood pulp obtained by a combination of mechanical and chemical pulping processes Kg.   5%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 260 Any Chapter Exemption General exemptions ... 2%   1%   4%

                  Free       6% 2%

 

Notification No. 01/2011-CE Dated 1/3/2011 Sl. No. 60   Any Chapter Exemption General Exemptions                            
20 4706   Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other  fibrous cellulosic material                                                                                            
21   4706 10 00 - Cotton linters pulp Kg.   5%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 260 Any Chapter Exemption General exemptions ... 2%   1%   Nil

Notification No. 21/2012-Cus Dated 17/03/2012 Sl. No. 57

                  Free       6% 2%

 

Notification No. 01/2011-CE Dated 1/3/2011 Sl. No. 61   Any Chapter Exemption General Exemptions                            
22   4706 20 00 Pulps of fibres derived from recovered (waste and scrap) paper or paper board Kg.   5%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 260 Any Chapter Exemption General exemptions ... 2%   1%   Nil

Notification No. 21/2012-Cus Dated 17/03/2012 Sl. No. 57

                  Free       6% 2%

 

Notification No. 01/2011-CE Dated 1/3/2011 Sl. No. 61   Any Chapter Exemption General Exemptions                            
23   4706 30 00  -Other, of bamboo  Kg.   5%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 260

 

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

Notification No. 21/2012-Cus Dated 17/03/2012 Sl. No. 57

                  Free       6% 2%

 

Notification No. 01/2011-CE Dated 1/3/2011 Sl. No. 61   Any Chapter Exemption General Exemptions                            
24     - Other :           Any Chapter Exemption General exemptions   2%   1%   Nil

Notification No. 21/2012-Cus Dated 17/03/2012 Sl. No. 57

                  Free                                            
25   4706 91 00 - Mechanical Kg.   5%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 260 Any Chapter Exemption General exemptions ... 2%   1%   Nil

Notification No. 21/2012-Cus Dated 17/03/2012 Sl. No. 57

                  Free       6% 2%

 

Notification No. 01/2011-CE Dated 1/3/2011 Sl. No. 61   Any Chapter Exemption General Exemptions                            
26   4706 92 00 - Chemical Kg.   5%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 260 Any Chapter Exemption General exemptions ... 2%   1%   Nil

Notification No. 21/2012-Cus Dated 17/03/2012 Sl. No. 57

                  Free       6% 2%

 

Notification No. 01/2011-CE Dated 1/3/2011 Sl. No. 61   Any Chapter Exemption General Exemptions                            
27   4706 93 00 - Semi chemical Kg.   5%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 260 Any Chapter Exemption General exemptions ... 2%   1%   Nil

Notification No. 21/2012-Cus Dated 17/03/2012 Sl. No. 57

                  Free       6% 2%

 

Notification No. 01/2011-CE Dated 1/3/2011 Sl. No. 61   Any Chapter Exemption General Exemptions                            
28 4707   Recovered (waste and scrap) paper or paperboard                                                      

 

                                   
29   4707 10 00 - Unbleached kraft paper or paperboard or 1 5 %of corrugated paper or paperboard Kg.   10% Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 262 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 260 Any Chapter Exemption General exemptions ... 2%   1%   Nil

Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 262 & Notification No. 21/2012-Cus Dated 17/03/2012 Sl. No. 58

                  Free       12% 6% or Nil Notification No. 12/2012-CE Dated 17/3/2012 Sl. No.160,161   Any Chapter Exemption General Exemptions                            
30   4707 20 00 - Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass Kg.   10% Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 262 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 260 Any Chapter Exemption General exemptions ... 2%   1%   Nil Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 262 & Notification No. 21/2012-Cus Dated 17/03/2012 Sl. No. 58                   Free       12% 6% or Nil Notification No. 12/2012-CE Dated 17/3/2012 Sl. No.160,161   Any Chapter Exemption General Exemptions                            
31   4707 30 00 - Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) Kg.   10%  Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 262 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 260 Any Chapter Exemption General exemptions ... 2%   1%   Nil Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 262 & Notification No. 21/2012-Cus Dated 17/03/2012 Sl. No. 58                   Free       12% 6% or Nil Notification No. 12/2012-CE Dated 17/3/2012 Sl. No.160,161   Any Chapter Exemption General Exemptions                            
32   4707 90 00 - Other, including unsorted waste and scrap Kg.   10% Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 262 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 260 Any Chapter Exemption General exemptions ... 2%   1%   Nil Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 262 & Notification No. 21/2012-Cus Dated 17/03/2012 Sl. No. 59                   Free       12% 6% or Nil Notification No. 12/2012-CE Dated 17/3/2012 Sl. No.160,161   Any Chapter Exemption General Exemptions