Customs Tariff

Chapter 78

General Exemptions Related To Chapter 78

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 -78 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. 78 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 7801   Unwrought lead                                      
4   7801 10 00 - Refined lead kg 5% Any Chapter Exemption General exemptions .... 2% 1% 4% Free   12%     Any Chapter Exemption General Exemptions                              
5     - Other :                                      
6   7801 91 00 -- Containing by weight antimony as the principal other element kg 5% Any Chapter Exemption General exemptions .... 2% 1% 4% Free   12%     Any Chapter Exemption General Exemptions                              
7 7801 99   -- Other :                                      
8   7801 99 10 -- Pig lead kg 5% Any Chapter Exemption General exemptions .... 2% 1% 4% Free   12%     Any Chapter Exemption General Exemptions                              
9   7801 99 20 -- Unrefined lead kg 5% Any Chapter Exemption General exemptions .... 2% 1% 4% Free   12%     Any Chapter Exemption General Exemptions                              
10   7801 99 30  -- Unrefined lead alloys kg 5% Any Chapter Exemption General exemptions .... 2% 1% 4% Free   12%     Any Chapter Exemption General Exemptions                              
11   7801 99 90 -- Other kg 5% Any Chapter Exemption General exemptions .... 2% 1% 4% Free   12%     Any Chapter Exemption General Exemptions                              
12 7802   Lead waste and scrap                                      
13 7802 00   - Lead waste and scrap :                                      
14   7802 00 10 -- Lead scrap, namely the following :

scrap lead-soft covered by ISRI code word ' Racks';

mixed hard or soft scrap lead covered by ISRI code word 'Radio';

lead covered copper cable covered by ISRI code word 'Relay';

wheel weights covered by ISRI code word 'Ropes';

mixed common babbit covered by 1[ISRI code word ‘Roses’;

Lead battery plates whether automotive, industrial or mixed covered by ISRI cods word ‘Rails’;

Battery lugs free of scrap lead, wheel weights, battery plates, rubber or plastic case material and other foreign material covered by ISRI code word ‘Rakes’;

Lead covered copper cable free of armoured covered cable and foreign material covered by ISRI code word ‘Relay’;

Lead dross covered by ISRI code word ‘Rents’]

old[ISRI code word' Roses';

Lead battery plates whether automotive, industrial or mixed covered by ISRI code word 'Rails';

Scrap drained/dry whole intact lead covered by ISRI code word 'Rains';

attery lugs free of scrap lead, wheel weights, battery plates, rubber or plastic case material and other foreign material covered by ISRI code word 'Rakes';

Lead covered copper cable free of armoured covered cable and foreign material covered by ISRI code word 'Relay';

Lead dross covered by ISRI code word 'Rents'];

Scrap wet whole intact lead batteries consisting of SLI (starting, lighting and ignition), automotive, truck, 8-D and
commercial golf cart and marine type batteries covered by ISRI code word 'Rink';

Scrap industrial intact lead cells consisting of plates enclosed by some form of complete plastic case covered by ISRI code word 'Rono';

Scrap whole Intact Industrial Lead Batteries Consisting of bus, diesel, locomotive, telephone or steel cased batteries covered by ISRI code word 'Roper'

kg 5% Any Chapter Exemption General exemptions .... 2% 1% 4% Free   12%     Any Chapter Exemption General Exemptions                              
15    7802 00 90 -- Other kg 5% Any Chapter Exemption General exemptions .... 2% 1% 4% Restricted   12%     Any Chapter Exemption General Exemptions                              
16 7803   Omitted                                      
17 7804   Lead plates, sheets, strip and foil; lead powders and flakes                                      
18     - Plates, sheets, strip and foil :                                      
19 7804 11   -- Sheets, strip and foil of a thickness (excluding any backing) not exceeding 0.2mm :                                      
20   7804 11 10 -- Sheets and strip kg 5% Any Chapter Exemption General exemptions .... 2% 1% 4% Free   12%     Any Chapter Exemption General Exemptions                              
21   7804 11 20 -- Foil kg 5% Any Chapter Exemption General exemptions .... 2% 1% 4% Free   12%     Any Chapter Exemption General Exemptions                              
22 7804 19   -- Other :                                      
23   7804 19 10 -- Plates kg 5% Any Chapter Exemption General exemptions .... 2% 1% 4% Free   12%     Any Chapter Exemption General Exemptions                              
24   7804 19 90 -- Other kg 5% Any Chapter Exemption General exemptions .... 2% 1% 4% Free   12%     Any Chapter Exemption General Exemptions                              
25   7804 20 00 - Powders and flakes kg 5% Any Chapter Exemption General exemptions .... 2% 1% 4% Free   12%     Any Chapter Exemption General Exemptions                              
26 7805   Omitted                                      
27 7806   Other articles of lead                                      
28 7806 00   - Other articles of lead :                                                                                                    
29   7806 00 10 -- Sanitary fixtures kg 10% 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 340 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   12%     Any Chapter Exemption General Exemptions                              
30   7806 00  20 -- Indian lead seals kg 10% 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 340 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   12%     Any Chapter Exemption General Exemptions                              
31   7806 00  30 -- Blanks kg 10% 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 340 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   12%     Any Chapter Exemption General Exemptions                              
32   7806 00  90 -- Other kg 10% 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 340 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   12%     Any Chapter Exemption General Exemptions                              

 


1. Substituted Vide Chapter IV of the Finance Act 2012-13