Customs Tariff
CHAPTER 19
General Exemptions Related To Chapter 19
| 1 |
Heading |
Sub-heading |
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-19 | 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.19 | 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 | 1901 | Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading Nos. 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 4 | 1901 10 | - Preparations for infant use, put up for retail sale : | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 5 | 1901 10 10 | --- Malted milk (including powder) | Kg. | 50% |
30% | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 85 | Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Free | 35 | Notification 49/2008 CE(NT) dated 24.12.2008 S.No.111 | 6% | 2% or Nil | Notification 1/2011 dated 01.03.2011 S.No.10 | Notification 12/2012 dated 17.03.2012 S.No.12 | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||
| 6 | 1901 10 90 | --- Other | Kg. | 50% |
30% | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 85 | Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Free | 35 | Notification 49/2008 CE(NT) dated 24.12.2008 S.No.111 | 6% | 2% or Nil | Notification 1/2011 dated 01.03.2011 S.No.10 | Notification 12/2012 dated 17.03.2012 S.No.12 | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||
| 7 | 1901 20 00 | - Mixes and doughs for the preparation of bakers' wares of heading No. 19.05 | Kg. | 30% |
Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Free | 30
Old[31.5] |
Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.9 | 12% | Nil | Notification No. 12/2012, C.E dated 17/3/2012 S.No.21&22 | Notification 12/2012 dated 17.03.2012 S.No.12 | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||
| 8 | 1901 90 | - Other : | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 9 | 1901 90 10 | --- Malt extract | Kg. | 30% |
Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Free | 30
Old[31.5] |
Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.9 | 12% | Nil | Notification No. 12/2012, C.E dated 17/3/2012 S.No.21 | Notification 12/2012 dated 17.03.2012 S.No.12 | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||
| 10 | 1901 90 90 | --- Other | Kg. | 30% |
Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Free | 30
Old[31.5] |
Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.9 | 12% | Nil | Notification No. 12/2012, C.E dated 17/3/2012 S.No.21&23 | Notification 12/2012 dated 17.03.2012 S.No.12 | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||
| 11 | 1902 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 12 | - Uncooked pasta, not stuffed or otherwise prepared : | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| 13 | 1902 11 00 | -- Containing eggs | Kg. | 30% |
Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Free | 35 | Notification 49/2008 CE(NT) dated 24.12.2008 S.No.112 | 6% | Nil or 2% | Notification 12/2012 dated 17.03.2012 S.No.12 | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||
| 14 | 1902 19 00 | -- Other | Kg. | 30% |
Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Free | 35 | Notification 49/2008 CE(NT) dated 24.12.2008 S.No.112 | 6% | Nil or 2% | Notification 12/2012 dated 17.03.2012 S.No.12 | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||
| 15 | 1902 20 | - Stuffed pasta, whether or not cooked or otherwise prepared : | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 16 | 1902 20 10 | --- Cooked | Kg. | 30% |
Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Free | 35 | Notification 49/2008 CE(NT) dated 24.12.2008 S.No.112 | 6% | Nil or 2% | Notification 12/2012 dated 17.03.2012 S.No.12 | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||
| 17 | 1902 20 90 | --- Other | Kg. | 30% |
Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Free | 35 | Notification 49/2008 CE(NT) dated 24.12.2008 S.No.112 | 6% | Nil or 2% | Notification 12/2012 dated 17.03.2012 S.No.12 | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||
| 18 | 1902 30 | - Other pasta : | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 19 | 1902 30 10 | --- Dried | Kg. | 30% |
Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Free | 35 | Notification 49/2008 CE(NT) dated 24.12.2008 S.No.112 | 6% | Nil or 2% | Notification 12/2012 dated 17.03.2012 S.No.12 | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||
| 20 | 1902 30 90 | --- Other | Kg. | 30% |
Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Free | 35 | Notification 49/2008 CE(NT) dated 24.12.2008 S.No.112 | 6% | Nil or 2% | Notification 12/2012 dated 17.03.2012 S.No.12 | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||
| 21 | 1902 40 | - Couscous : | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 22 | 1902 40 10 | --- Unprepared | Kg. | 30% |
Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Free | 12% | Nil | Notification 12/2012 dated 17.03.2012 S.No.12 | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||||
| 23 | 1902 40 90 | --- Other | Kg. | 30% |
Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Free | 12% | Nil | Notification 12/2012 dated 17.03.2012 S.No.12 | Any Chapter Exemption | General Exemptions | |||||||||||||||||||||||||||||||||||||
| 24 | 1903 00 00 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms | Kg. | 50% |
30% | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 86 | Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Free | 6% | 2% or Nil | Notification 1/2011 dated 01.03.2011 S.No.12 | Notification 12/2012 dated 17.03.2012 S.No.12 | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||
| 25 | 1904 | Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals [other than maize (corn)] in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 26 | 1904 10 | - Prepared food obtained by the swelling or roasting of cereals or cereal products : | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 27 | 1904 10 10 | --- Corn flakes | Kg. | 30% |
Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Free | 30
Old[33] |
Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.10 | 12% | Nil or 6% | Notification No. 12/2012, C.E dated 17/3/2012 S.No.25&26 | Notification 12/2012 dated 17.03.2012 S.No.12 | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||
| 28 | 1904 10 20 | --- Paws, Mudi and the like | Kg. | 30% |
Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Free | 30
Old[33] |
Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.10 | 12% | Nil ,2%or
6%
|
Notification No. 12/2012, C.E dated 17/3/2012 S.No.25 | Notification 12/2012 dated 17.03.2012 S.No.12 | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||
| 29 | 1904 10 30 | --- Bulgur wheat | Kg. | 30% |
Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Free | 30
Old[33] |
Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.10 | 12% | Nil or 6% | Notification No. 12/2012, C.E dated 17/3/2012 S.No.25&26 | Notification 12/2012 dated 17.03.2012 S.No.12 | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||
| 30 | 1904 10 90 | --- Other | Kg. | 30% |
Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Free | 30
Old[33] |
Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.10 | 12% | Nil or 6% | Notification No. 12/2012, C.E dated 17/3/2012 S.No.25&26 | Notification 12/2012 dated 17.03.2012 S.No.12 | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||
| 31 | 1904 20 00 | - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals | Kg. | 30% |
Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Free | 30
Old[35] |
Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.11 | 12% | Notification 12/2012 dated 17.03.2012 S.No.12 | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||||
| 32 | 1904 30 00 | -- Bulgur wheat | Kg. | 30% |
Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Free | 30
Old[35] |
Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.10 | 12% | Nil or 6% | Notification No. 12/2012, C.E dated 17/3/2012 S.No.25&26 | Notification 12/2012 dated 17.03.2012 S.No.12 | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||
| 33 | 1904 90 00 | - Other | Kg. | 30% |
Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Free | 30
Old[35] |
Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.10 | 12% | Nil or 6% | Notification No. 12/2012, C.E dated 17/3/2012 S.No.25&26 | Notification 12/2012 dated 17.03.2012 S.No.12 | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||
| 34 | 1905 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 35 | 1905 10 00 | - Crispbread : | Kg. | 30% |
Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Notification No. 20/2006-Cus Dated 1/3/2006 Sl.No.41 | Free | 0% | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||||||
| 36 | 1905 20 00 | - Gingerbread and the like | Kg. | 30% |
Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 41 | Free | 0% | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||||||
| 37 | - Sweet biscuits; waffles and wafers : | 2% | 1% | 4% | Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 41 | s | |||||||||||||||||||||||||||||||||||||||||||||||
| 38 | 1905 31 00 | -- Sweet biscuits | Kg. | 45% |
30% | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 87 | Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 41 | Free | 30
Old[35] |
Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.12 | 6% | Nil | Notification No. 12/2012, C.E dated 17/3/2012 S.No.27 | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||
| 39 | 1905 32 | -- Waffles and wafers : | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 40 | --- Communion wafers : | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| 41 | 1905 32 11 | ---- Coated with chocolate or containing chocolate | Kg. | 45% |
30% | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 87 | Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 41 | Free | 30
Old[33] |
Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.13 | 12% | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||
| 42 | 1905 32 19 | ---- Other | Kg. | 45% |
30% | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 87 | Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 41 | Free | 30
Old[33] |
Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.15 | 12% | 6% | Notification No. 12/2012, C.E dated 17/3/2012 S.No.28 | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||
| 43 | 1905 32 90 | --- Other | Kg. | 45% |
30% | Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 87 | Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 41 | Free | 30
Old[33] |
Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.13, 14 & 15 | 12% | 6% | Notification No. 12/2012, C.E dated 17/3/2012 S.No.28 | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||
| 44 | 1905 40 00 | - Rusks, toasted bread and similar toasted products | Kg. | 30% |
Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 41 | Free | 0% | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||||||
| 45 | 1905 90 | - Other : | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 46 | 1905 90 10 | --- Pastries and cakes | Kg. | 30% |
Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 41 | Free | 6% | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||||||
| 47 | 1905 90 20 | --- Biscuits not elsewhere specified or included | Kg. | 30% |
Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 41 | Free | 30
Old[35] |
Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.12 | 6% | Nil | Notification No. 12/2012, C.E dated 17/3/2012 S.No.27 | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||
| 48 | 1905 90 30 | --- Extruded or expanded products, savoury or salted | Kg. | 30% | Any Chapter Exemption | General exemptions | ... | 2% | 1% | 4% | Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 41 | Free | 0% | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||||||
| 49 | 1905 90 40 | --- Papad | Kg. | 30% |
Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 41 | Free | 0% | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||||||
| 50 | 1905 90 90 | --- Other | Kg. | 30% |
Any Chapter Exemption | General exemptions | ... |
2% | 1% | 4% | Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 41 | Free | 0% | Any Chapter Exemption | General Exemptions | ||||||||||||||||||||||||||||||||||||||