Customs Tariff

Chapter - 35

General Exemptions Related To Chapter 35

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 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 -35 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. 35 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 Abatement as a percentage of retail sale price Notifications     Effective rate of Duty Exemption related to Specific Heading Exemption related to  chapter. 35 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 3501   Casein, casemates and other casein derivatives; casein glues        

 

                                                                                                                                              
4   3501 10 00  - Casein  Kg.   30% 20%

 

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 187 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
5   3501 90 00  -Other  Kg.   30%

 

 20%

 

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 187 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
6 3502   Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives        

 

                                                                                                                                              
7     - Egg albumin:                                                                                                                                                      
8   3502 11 00  -- Dried  Kg.   30%

 

 20%

 

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 187 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
9   3502 19 00 -- Other  Kg.   30%

 

 20%

 

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 187 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
10   3502 20 00  - Milk albumin, including concentrates of two or more whey proteins  Kg.   30%

 

 20%

 

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 187 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
11   3502 90 00  - Other  Kg.   30%

 

 20%

 

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 187 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
12 3503   Gelatin [including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured] and gelatin derivatives; isinglass; other glues of animal 
origin, excluding casein glues of Heading No. 3501		                                                                                                                                                      
13 3503 00   - Gelatin [including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured] and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of Heading No. 3501 :                                                                                                                                                      
14   3503 00 10 -- Isinglass Kg.   30%

 

 20%

 

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 187 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
15   3503 00 20 -- Gelatin, edible grade and not elsewhere specified or included Kg.   30%

 

 20%

 

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 187 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
16   3503 00 30 -- Glues derived from bones, hides and similar items; fish glues Kg.   30%

 

 20%

 

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 187 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
17   3503 00 90 -- Other Kg.   30%

 

 20%

 

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 187 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
18 3504    Peptones and their derivatives; other protein 
substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed .		        

 

                                                                                                                                              
19 3504 00   - Peptones and their derivatives; other protein 
substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed  : 		                                                                                                                                                     
20   3504 00 10 -- Peptones Kg.   30%

 

 20% or 10%

 

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 187,216 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
21     -- Other :                                                                                                                                                      
22   3504 00 91 -- Isolated soya protein Kg.   30%

 

 20% or 10%

 

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 187,216 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 6% Notification 12/2012 CE dated 17.03.2012 S.No.139   Any Chapter Exemption General Exemptions                         2% 1%           12% 6% Notification 12/2012 CE dated 17.03.2012 S.No.139   Any Chapter Exemption General Exemptions                                
23   3504 00 99 -- Others Kg.   30%

 

 20% or 10%

 

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 187,216 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
24 3505   Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches                                                                                                                                                      
25 3505 10   - Dextrins and other modified starches :                                                                                                                                                       
26   3505 10 10 -- Esterified Starches Kg.   50%

 

 20% 

 

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 187,216 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
27   3505 10 90 -- Other Kg.   50%

 

 20% 

 

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 187,216 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
28   3505 20 00  - Glues  Kg.   30%

 

 20% 

 

 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 187,216 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
29 3506   Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1kg.                                                                                                                                                      
30   3506 10 00  - Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1kg  Kg.   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
31     -Other:                                                                                                                                                      
32 3506 91   -- Adhesives based on polymers of headings 3901 to 3913 or on rubber :                                                                                                                                                      
33   3506 91 10 -- Based on latex, phenol formaldehyde (PF), urea formaldehyde (UF) and polyvinyl alcohol (PVA) Kg.   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
34   3506 91 90 -- Other Kg.   10%      Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
35 3506 99   -- Other :                                                                                                                                                       
36   3506 99 10 -- Synthetic glue with phenol urea or cresol (with formaldehyde) as the main component Kg.   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
37     -- Prepared glues and other prepared adhesives not elsewhere specified or included :                                                                                                                                                      
38   3506 99 91 -- Based on starch, gum, latex, PF, UFand PVA Kg.   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free 35

 

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.43   12% 12%     Any Chapter Exemption General Exemptions                         2% 1%     35

 

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.43   12% 12%     Any Chapter Exemption General Exemptions                                
39   3506 99 99 -- Other Kg.   10%      Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free 35

 

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.43   12% 12%     Any Chapter Exemption General Exemptions                         2% 1%     35

 

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.43   12% 12%     Any Chapter Exemption General Exemptions                                
40 3507   Enzymes; prepared enzymes not elsewhere specified or included                                                                                                                                                      
41 3507 10   - Rennet and concentrates thereof :                                                                                                                                                      
42     - Microbial rennet :                                                                                                                                                      
43   3507 10 11 -- Animal rennet Kg.   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Prohibited        12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
44   3507 10 19 -- Other Kg.   10%      Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Prohibited       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
45     - Other :                                                                                                                                                      
46   3507 10 91 -- Animal rennet Kg.   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Prohibited       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
47   3507 10 99 -- Other Kg.   10%      Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Prohibited       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
48 3507 90   - Other :                                                                                                                                                      
49   3507 90 10 -- Industrial enzymes (textile assistant) Kg.   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
50   3507 90 20 -- Pancretin pure (excluding medicament) Kg.   10%      Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
51   3507 90 30 -- Pepsin (excluding medicament) Kg.   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
52   3507 90 40 -- Pectin esterases pure Kg.   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12%  Nil

Notification 12/2012 CE dated 17.03.2012 S.No.140

   Any Chapter Exemption General Exemptions                         2% 1%           12%  Nil

Notification 12/2012 CE dated 17.03.2012 S.No.140

   Any Chapter Exemption General Exemptions                                
53   3507 90 50 -- Pectolytic enzyme (pectimase) Kg.   10%      Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
54     -- Other enzymes of microbial origin :           Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215                                                                                                                                          
55   3507 90 61 -- Streptokinase Kg.   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
56   3507 90 62 -- Amylases enzymes Kg.   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
57   3507 90 69 -- Other  Kg.   10%      Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
58     -- Enzymes for pharmaceutical use, other than streptokinase :                                                                                                                                                      
59   3507 90 71 -- Papain, pure, of pharmaceutical grade Kg.   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
60   3507 90 79 -- Other Kg.   10%      Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
61     -- Other :             Any Chapter Exemption General exemptions   2%   1%   4%                                                                                                                          
62   3507 90 91 -- Enzymatic preparations containing food stuffs Kg.   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                
63   3507 90 99 -- Other Kg.   10%      Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 168, 215 Any Chapter Exemption General exemptions ...  2%   1%   4%                     Free       12% 12%     Any Chapter Exemption General Exemptions                         2% 1%           12% 12%     Any Chapter Exemption General Exemptions                                

Refer : Circular No. 28/2013-Cus Dated 01/08/2013 (For chapter heading 3506)