Customs Tariff

Chapter 50

General Exemptions Related To Chapter 50

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
2           Effective rate of duty Exemption Notification related to specific heading Exemption Notification related to Chapter -50 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. 50 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 5001 00 00  Silk worm cocoons suitable for reeling Kg. 30%     Any Chapter Exemption General exemptions ... 2%   1%   Nil Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 64, 65         Free       Nil       Any Chapter Exemption General Exemptions Nil

 

     15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
4 5002   Raw silk (not thrown)                                                                                    
5 5002 00   - Raw silk (not thrown) :                                                                                    
6   5002 00 10 -- Mulberry raw silk Kg. 30%  15% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 276 Any Chapter Exemption General exemptions ... 2%   1%   Nil Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 64, 65  Notification No. 5/2009-Cus Dated 6/1/2009

Notification No. 1/2016-Customs(ADD) Dated 28/01/2016

       Free       Nil       Any Chapter Exemption General Exemptions Nil

 

     15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
7   5002 00 20 -- Mulberry dupion silk Kg. 30%  1 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 276 Any Chapter Exemption General exemptions ... 2%   1%   Nil Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 64, 65         Free       Nil       Any Chapter Exemption General Exemptions Nil

 

     15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
8   5002 00 30 -- Non-mulberry silk Kg. 30%   15% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 276 Any Chapter Exemption General exemptions ... 2%   1%   Nil Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 64, 65         Free       Nil       Any Chapter Exemption General Exemptions Nil

 

     15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
9 5003   Silk waste (including cacoons unsuitable for reeling, yarn waste garnetted stock)                                                                                  
10 5003 00    -Silk waste (including cocoons unsuitable for reeling, yarn waste and garneted stock):                                                                                  
11   5003 00 10  ---Mulberry silk waste  Kg. 15%   Any Chapter Exemption General exemptions ... 2%   1%   4%           Free       Nil       Any Chapter Exemption General Exemptions Nil

 

     15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
12   5003 00 20  ---Tussar silk waste  Kg. 15%   Any Chapter Exemption General exemptions ... 2%   1%   4%           Free       Nil       Any Chapter Exemption General Exemptions Nil

 

     15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
13   5003 00 30  ---Eri waste  Kg. 15%   Any Chapter Exemption General exemptions ... 2%   1%   4%           Free       Nil       Any Chapter Exemption General Exemptions Nil

 

     15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
14   5003 00 40  ---Munga waste  Kg. 15%   Any Chapter Exemption General exemptions ... 2%   1%   4%           Free       Nil       Any Chapter Exemption General Exemptions Nil

 

     15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
15   5003 00 90  ---Other  Kg. 15%   Any Chapter Exemption General exemptions ... 2%   1%   4%           Free       Nil       Any Chapter Exemption General Exemptions Nil

 

     15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
16 5004   Silk yarn (other than yarn spun from silk waste) not put up for retail sale                                                  

 

                              
17 5004 00   - Silk yarn (other than yarn spun from silk waste) not put up for retail sale :                                                                                  
18   5004 00 10 -- 100% mulberry dupion silk yarn Kg. 10%    Any Chapter Exemption General exemptions ... 2%   1%   Nil Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 64, 65         Free       12%  Nil Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1

 

   Any Chapter Exemption General Exemptions Nil

 

     15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
19   5004 00 90 -- Other Kg. 10%    Any Chapter Exemption General exemptions ... 2%   1%   Nil Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 64, 65         Free       12%  Nil Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1

 

   Any Chapter Exemption General Exemptions Nil

 

     15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
20 5005   Yarn spun from silk waste, not put up for retail sale.                                                  

 

                              
21 5005 00   - Yarn spun from silk waste, not put up for retail sale :                                                                                  
22     -- Containing 85% or more by weight of silk waste :                                                                                  
23   5005 00 11 -- Other than noil silk Kg. 10%    Any Chapter Exemption General exemptions ... 2%   1%   Nil Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 64, 65         Free       12%  Nil Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1

 

   Any Chapter Exemption General Exemptions Nil

 

     15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
24   5005 00 12 -- From noil silk Kg. 10%    Any Chapter Exemption General exemptions ... 2%   1%   Nil Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 64, 65         Free       12%  Nil Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1

 

   Any Chapter Exemption General Exemptions Nil

 

     15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
25     -- Containing less than 85% by weight of silk :                                                  

 

                              
26   5005 00 21 -- Other than noil silk Kg. 10%    Any Chapter Exemption General exemptions ... 2%   1%   Nil Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 64, 65         Free       12%  Nil Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1

 

   Any Chapter Exemption General Exemptions Nil

 

     15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
27   5005 00 22 -- From noil silk Kg. 10%    Any Chapter Exemption General exemptions ... 2%   1%   Nil Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 64, 65         Free       12%  Nil Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1

 

   Any Chapter Exemption General Exemptions Nil

 

     15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
28 5006   Silk yarn and yarn spun from silk waste, put up for retail sale; silk worm gut.                                                  

 

                              
29 5006 00   - Silk yarn and yarn spun from silk waste, put up for retail sale; silk worm gut :                                                                                  
30     -- Silk yarn :                                                                                  
31   5006 00 11 -- Silk embroidery thread Kg. 10%    Any Chapter Exemption General exemptions ... 2%   1%   Nil Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 64, 65         Free       12%  Nil Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1

 

   Any Chapter Exemption General Exemptions Nil

 

     15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
32   5006 00 19 -- Other Kg. 10%    Any Chapter Exemption General exemptions ... 2%   1%   Nil Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 64, 65         Free       12%  Nil Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1

 

   Any Chapter Exemption General Exemptions Nil

 

     15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
33     -- Yarn spun from silk waste containing 85% or more by weight of silk :                                                  

 

                              
34   5006 00 21 -- Silk embroidery thread Kg. 10%    Any Chapter Exemption General exemptions ... 2%   1%   Nil Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 64, 65         Free       12%  Nil Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1

 

   Any Chapter Exemption General Exemptions Nil

 

     15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
35   5006 00 29 -- Other Kg. 10%    Any Chapter Exemption General exemptions ... 2%   1%   Nil Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 64, 65         Free       12%  Nil Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1

 

   Any Chapter Exemption General Exemptions Nil

 

     15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
36     -- Yarn spun from silk waste containing 85% or less by weight of silk :                                                  

 

                              
37   5006 00 31 -- Spun from silk waste other than noil silk Kg. 10%    Any Chapter Exemption General exemptions ... 2%   1%   Nil Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 64, 65         Free       12%  Nil Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1

 

   Any Chapter Exemption General Exemptions Nil

 

     15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
38   5006 00 32 -- Yarn spun from noil silk Kg. 10%    Any Chapter Exemption General exemptions ... 2%   1%   Nil Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 64, 65         Free       12%  Nil Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1

 

   Any Chapter Exemption General Exemptions Nil

 

     15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
39   5006 00 33 -- Silk embroidery thread Kg. 10%    Any Chapter Exemption General exemptions ... 2%   1%   Nil Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 64, 65         Free       12%  Nil Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1

 

   Any Chapter Exemption General Exemptions Nil

 

     15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
40   5006 00 39 -- Other Kg. 10%    Any Chapter Exemption General exemptions ... 2%   1%   Nil Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 64, 65         Free       12%  Nil Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1

 

   Any Chapter Exemption General Exemptions Nil

 

     15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
41   5006 00 90 -- Other Kg. 10%    Any Chapter Exemption General exemptions ... 2%   1%   Nil Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 64, 65         Free       12%  Nil Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1

 

   Any Chapter Exemption General Exemptions Nil

 

     15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
42 5007   Woven fabrics of silk or of silk waste.                                                  

 

                              
43   5007 10 00 - Fabrics of noil silk m2 10%    Any Chapter Exemption General exemptions ... 2%   1%   4% Notification No. 121/2006-Cus Dated 26/12/2006

Notification No. 2/2012-Cus Dated 13/01/2012

       Free       12%  Nil Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1

 

   Any Chapter Exemption General Exemptions Nil

 

 Nil Notification No. 11/2006, C.E(T) dated 1/3/2006 15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
44 5007 20   - Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk :                                                                                  
45   5007 20 10 -- Sarees m2 10%    Any Chapter Exemption General exemptions ... 2%   1%   4% Notification No. 121/2006-Cus Dated 26/12/2006

Notification No. 2/2012-Cus Dated 13/01/2012

       Free       12%  Nil Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1

 

   Any Chapter Exemption General Exemptions Nil

 

 Nil Notification No. 11/2006, C.E(T) dated 1/3/2006 15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
46   5007 20 90 -- Other m2 10%    Any Chapter Exemption General exemptions ... 2%   1%   4% Notification No. 121/2006-Cus Dated 26/12/2006

Notification No. 2/2012-Cus Dated 13/01/2012

       Free       12%  Nil Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1

 

   Any Chapter Exemption General Exemptions Nil

 

 Nil Notification No. 11/2006, C.E(T) dated 1/3/2006 15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
47 1[5007 90 - Other                                                  
48 5007 90 10 --- Of Handloom woven M2 10% - Any Chapter Exemption General exemptions       12%  Nil Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1

 

   Any Chapter Exemption General Exemptions Nil

 

 Nil Notification No. 11/2006, C.E(T) dated 1/3/2006 15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      
50   Old[5007 90 00] - Other fabrics m2 10%    Any Chapter Exemption General exemptions ... 2%   1%   4% Notification No. 121/2006-Cus Dated 26/12/2006

Notification No. 2/2012-Cus Dated 13/01/2012

       Free       12%  Nil Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1

 

   Any Chapter Exemption General Exemptions Nil

 

 Nil Notification No. 11/2006, C.E(T) dated 1/3/2006 15% of the total amount of excise duty

Notification No. 31/2004-C.E Dated 9/7/2004

 

                      

1. Substituted vide Notification No. 109/2008-Cus (NT) Dated 24/9/2008