Customs Tariff

CHAPTER 22

General Exemptions Related To Chapter 22

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 Higher & Secondary 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  Higher & Secondary Education Cess  NATIONAL CALAMITY CONTINGENT DUTY
2 Effective rate of duty Exemption Notification related to specific heading Exemption Notification related to Chapter -22 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.22 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

2201

 

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow

  

 

 

                    
4

2201 10

 

- Mineral waters and aerated waters :

                  
5   2201 10 10 --- Mineral waters L

30% 

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% 1% 4% Free 45

 

 

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.24 12%     Any Chapter Exemption General Exemptions            
6   2201 10 20 --- Aerated waters L

30% 

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% 1% 4% Free 40

 

 

 

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.25 12%     Any Chapter Exemption General Exemptions   8% Notification No. 9/2006 C.E(T) dated 1/3/2006      
7

2201 90

 

- Other :

                  
8   2201 90 10 --- Ice and snow L

30% 

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% 1% 4% Free    

Nil

 Any Chapter Exemption General Exemptions            
9   2201 90 90 --- Other L

30% 

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 43 Free     12% Nil Notification No. 12/2012, C.E dated 17/3/2012 S.No.39

 

Any Chapter Exemption General Exemptions            
10

2202

 

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No. 20.09

  

 

 

                    
11

2202 10

 

- Waters, including mineral waters and aerated waters containing added sugar or other sweetening matter or flavoured :

                  
12   2202 10 10 --- Aerated water L

30% 

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% 1% 4% Free 40

 

 

 

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.25 12% Nil

Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 3

Any Chapter Exemption General Exemptions   8% Notification No. 9/2006 C.E(T) dated 1/3/2006      
13   2202 10 20 --- Lemonade L

30% 

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% 1% 4% Free     12%  

Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 3

Any Chapter Exemption General Exemptions            
14   2202 10 90 --- Other L

30% 

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% 1% 4% Free     12%  

Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 3

Any Chapter Exemption General Exemptions            
15

2202 90 

 

- Other :

                  
16   2202 90 10 --- Soya milk drinks, whether or not sweetended or flavoured L

30% 

 10% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 89 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% 1% 4% Free 35

 

 

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.121

6%

 Nil or 2% Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 3

Notification 1/2011 dated 01.03.2011 S.No.23

Any Chapter Exemption General Exemptions            
17   2202 90 20 --- Fruit pulp or fruit juice based drinks L

30% 

 10% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 89 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% 1% 4% Free 35

 

 

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.121 12% Nil or 2%

Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 3

Notification 1/2011 dated 01.03.2011 S.No.24

 

 Any Chapter Exemption General Exemptions            
18   2202 90 30 --- Beverages containing milk L

30% 

 10% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 89 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% 1% 4% Free 35

 

 

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.121 12% Nil,2% or 6%

 

Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 3

Notification 1/2011 dated 01.03.2011 S.No.25

Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.12

Any Chapter Exemption General Exemptions            
19   2202 90 90 --- Other L

30% 

 10% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 89 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% 1% 4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 43 Free 35

 

 

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.121 12% Nil,2% or 6%

Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 3

Notification 1/2011 dated 01.03.2011 S.No.26

Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.13

 Any Chapter Exemption General Exemptions            
20

2203 00 00 

Beer made from malt

 L

100% 

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% 1% 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 1 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
21

2204

 

Wine of fresh grapes, including fortified wines; grape must other than that of heading No. 2009

  

 

 

                    
22

 

2204 10 00 

- Sparkling wine 

 L

150%

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% 69/2004-Cus Dated 9/7/2004 Sl. No. 53 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 1 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
23

 

 

- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:

  

 

 

                    
24

2204 21

 

-- In containers holding 2 L or less :

                  
25   2204 21 10 --- Port and other red wines L

150%

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% 69/2004-Cus Dated 9/7/2004 Sl. No. 53 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 1 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
26   2204 21 20 --- Sherry and other white wines L

150%

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% 69/2004-Cus Dated 9/7/2004 Sl. No. 53 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 1 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
27   2204 21 90 --- Other L

150%

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% 69/2004-Cus Dated 9/7/2004 Sl. No. 53 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 1 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
28

2204 29

 

-- Other :

                  
29   2204 29 10 --- Port and other red wines L

150%

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% 69/2004-Cus Dated 9/7/2004 Sl. No. 53 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 1 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
30   2204 29 20 --- Sherry and other white wines L

150%

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% 69/2004-Cus Dated 9/7/2004 Sl. No. 53 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 1 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
31   2204 29 90 --- Other L

150%

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% 69/2004-Cus Dated 9/7/2004 Sl. No. 53 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 1 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
32

 

2204 30 00 

- Other grape must 

 L

150%

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% 69/2004-Cus Dated 9/7/2004 Sl. No. 53 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 1 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
33

2205

 

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances

  

 

 

              
34

 

2205 10 00 

- In containers holding 2 L or less . 

 L

150%

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% 69/2004-Cus Dated 9/7/2004 Sl. No. 53 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 1 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
35

 

2205 90 00 

- Other 

 L

150%

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% 69/2004-Cus Dated 9/7/2004 Sl. No. 53 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 1 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
36

 

 2206 00 00

Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures, of fermented beverages and non-alcoholic beverages, not elsewhere specified or included 

 L

150%

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

...

 2% 69/2004-Cus Dated 9/7/2004 Sl. No. 53 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 1 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
37

2207

 

Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength

  

 

  

 

                    
38

2207 10

 

- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher :

                  
39     --- Rectified spirit :                    
40   2207 10 11 --- Concentrates of alcoholic beverages L

150%

- Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 95 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

...

 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 Nil Free   Any Chapter Exemption General Exemptions            
41   2207 10 19 --- Other L

150%

- Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 95 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

...

 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 Nil Free   Any Chapter Exemption General Exemptions            
42

 

2207 10 90

--- Other

 L

150%

- Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 95 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

...

 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 Nil Free   Any Chapter Exemption General Exemptions            
43

 

2207 20 00

-- Ethyl alcohol and other spirits, denatured, of any stength

 L

30% 

 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 96 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

...

 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Free 12%  Nil Notification No. 12/2012, C.E dated 17/3/2012 S.No.40

 

Any Chapter Exemption General Exemptions            
44

2208

 

 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spirituous beverages  

 

            
45

2208 20

 

- Spirits obtained by distilling grape wine or grape marc:

      5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97              
46     --- In containers holding 2 L or less :      5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97              
47   2208 20 11 ---- Brandy L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
48   2208 20 12 ---- Liquors L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
49   2208 20 19 ---- Other L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
50     --- Other:                      
51   2208 20 91 ---- Brandy L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

...

 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
52   2208 20 92 ---- Liquors L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

...

 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
53   2208 20 99 ---- Other L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

...

 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
54

2208 30

 

- Whiskies :

                    
55     --- In containers holding 2 L or less :                    
56   2208 30 11 ---- Bourbon whiskey L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
57   2208 30 12 ---- Scotch L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
58   2208 30 13 ---- Blended L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
59   2208 30 19 ---- Other L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
60     --- Other:                      
61   2208 30 91 ---- Bourbon whiskey L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

...

 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
62   2208 30 92 ---- Scotch L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions ... 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
63   2208 30 93 ---- Blended L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions ... 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
64   2208 30 99 ---- Other L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions ... 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
65 2208 40   -Rum and other spirits obtained by distilling fermented sugarcane products                    
66     ---In containers holding 2 / or less:                    
67   2208 40 11 ----Rum L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions - 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
68   2208 40 12 ----Other L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions - 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
69     ---Other:                  
70   2208 40 91 ----Rum L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions - 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
71   2208 40 92 ----Other L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions - 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
72

2208 50

 

- Gin and Geneva: 

     5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97              
73     --- In containers holding 2 L or less :                    
74   2208 50 11 ---- Gin L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
75   2208 50 12 ---- Geneva L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
76

 

2208 50 13 

---- Vodka 

 L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
77     --- Other                
78   2208 50 91 ---- Gin L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions ... 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
79   2208 50 92 ---- Geneva L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions ... 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
80   2208 60 93 ---- Vodka  L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions ... 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
81

2208 70

 

- Liqueurs and cordials :--

                    
82     --- In containers holding 2 L or less :                    
83   2208 70 11 ---- Liquors L

150%

 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
84   2208 70 12 ---- Cordials L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
85     --- Other:                    
86   2208 70 91 ---- Liquors L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions ... 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
87   2208 70 92 ---- Cordials L

150%

 

 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions ... 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
88

2208 90

 

- Other :

                    
89     --- In containers holding 2 L or less :                    
90   2208 90 11 ---- Tequila L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
91   2208 90 12 ---- Indenatured ethyl alcohol L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
92   2208 90 19 ---- Other L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
93     --- Other:                      
94   2208 90 91 ---- Tequila L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions ... 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
95   2208 90 92 ---- Indenatured ethyl alcohol L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions ... 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
96   2208 90 99 ---- Other L

150%

5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions ... 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2 Notification No. 82/2007-Cus Dated 3/7/2007 Free Any Chapter Exemption General Exemptions            
97

2209

  

Vinegar and substitutes for vinegar obtained from acetic acid

                    
98 2209 00   - Vinegar and substitutes for vinegar obtained from acetic acid :                  
99   2209 00 10 --- Brewed vinegar L

30% 

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Free 35

 

 

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.26 12%     Any Chapter Exemption General Exemptions            
100   2209 00 20 --- Synthetic vinegar L

30% 

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Free 35

 

 

 

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.26 12%     Any Chapter Exemption General Exemptions            
101   2209 00 90 --- Other L

30% 

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94 Any Chapter Exemption General exemptions

... 

 2% Notification No. 69/2004-Cus Dated 9/7/2004 Sl. No. 1 1% Notification No. 28/2007-Cus Dated 1/3/2007 4% Free 35

 

 

 

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.26 12%     Any Chapter Exemption General Exemptions