Customs Tariff

Chapter 88

General Exemptions Related To Chapter 88

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 -88 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. 88 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 8801    BALLOONS AND DIRIGIBLES, GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT                                                                                                    
4   8801 00 - Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft:                                                                                                    
5   8801 00 10 ---Gliders and hang gliders u   10% 10%   Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 450, 445 to 449 Any Chapter Exemption

 

 General exemptions .... 2%   1%   4%                     Restricted       6% 2% Notification 01/2011 dated 01.03.2011 S.No.108 Notification 12/2012 CE dated 17.03.2012 S.No.305 Any Chapter Exemption General Exemptions                                
6   8801 00 20 ---Balloons u   10% 10%   Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 450, 445 to 449 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Restricted       6%

2%

 Notification 01/2011 dated 01.03.2011 S.No.108 Notification 12/2012 CE dated 17.03.2012 S.No.305 Any Chapter Exemption General Exemptions                                
7   8801 00 90 ---Other u   10% 10%   Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 450, 445 to 449 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Restricted       6% 2%

 

 Notification 01/2011 dated 01.03.2011 S.No.108 Notification 12/2012 CE dated 17.03.2012 S.No.305 Any Chapter Exemption General Exemptions                                
8 8802   Other aircraft (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles                                                                                                    
9     - Helicopters :                                                                                                    
10 8802 11 00 -- Of an unladen weight not exceeding 2,000 kg u   10% Nil or 2.5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 450, 451, 452, 453 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 450, 445 to 449 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Restricted       12%  Nil Notification No. 12/2012-CE Dated 17.03.2012 Sl. No.299,300,301

 

 Notification 12/2012 CE dated 17.03.2012 S.No.305 Any Chapter Exemption General Exemptions                                
11 8802 12 00 -- Of an unladen weight exceeding 2,000 kg. u   10% Nil or 2.5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 450, 451, 452, 453 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 450, 445 to 449 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Restricted       12%  Nil Notification No. 12/2012-CE Dated 17.03.2012 Sl. No.299,300,301

 

 Notification 12/2012 CE dated 17.03.2012 S.No.305 Any Chapter Exemption General Exemptions                                
12 8802 20 00 - Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg u   3% Nil or 2.5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 450, 451, 452, 453 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 450, 445 to 449 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%                     Restricted       12%  Nil Notification No. 12/2012-CE Dated 17.03.2012 Sl. No.299,300,301

 

 Notification 12/2012 CE dated 17.03.2012 S.No.305 Any Chapter Exemption General Exemptions                                
13 8802 30 00 - Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg but not exceeding 15,000 kg u   3% Nil or 2.5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 450, 451, 452, 453 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 450, 445 to 449 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%                     Restricted       12%  Nil Notification No. 12/2012-CE Dated 17.03.2012 Sl. No.299,300,301

 

 Notification 12/2012 CE dated 17.03.2012 S.No.305 Any Chapter Exemption General Exemptions                                
14 8802 40 00 - Aeroplanes and other aircraft, of an unladen weight  exceeding 15,000 kg u   3% Nil or 2.5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 450, 451, 452, 453 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 450, 445 to 449 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%                     Restricted       12%  Nil Notification No. 12/2012-CE Dated 17.03.2012 Sl. No.299,300,301

 

 Notification 12/2012 CE dated 17.03.2012 S.No.305 Any Chapter Exemption General Exemptions                                
15 8802 60 00 - Spacecraft (including satellites) and suborbital and spacecraft launch vehicles u   10%  2.5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 451 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 450, 445 to 449 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Restricted       Nil Nil Notification No. 12/2012-CE Dated 17.03.2012 Sl. No.299,300,301 Notification 12/2012 CE dated 17.03.2012 S.No.305 Any Chapter Exemption General Exemptions                                
16 8803   Parts of goods of heading 8801 or 8802                                                                                                    
17 8803 10 00 - Propellers and rotors and parts thereof kg   3%  2.5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 457 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 450, 445 to 449 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-CE Dated 17.03.2012 Sl. No.302

 

 Notification 12/2012 CE dated 17.03.2012 S.No.305 Any Chapter Exemption General Exemptions                                
18 8803 20 00 - Under carriages and parts thereof kg   3%  2.5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 457 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 450, 445 to 449 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-CE Dated 17.03.2012 Sl. No.302

 

 Notification 12/2012 CE dated 17.03.2012 S.No.305 Any Chapter Exemption General Exemptions                                
19 8803 30 00 - Other parts of aeroplanes or helicopters kg   3%  2.5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 457 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 450, 445 to 449 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-CE Dated 17.03.2012 Sl. No.302

 

 Notification 12/2012 CE dated 17.03.2012 S.No.305 Any Chapter Exemption General Exemptions                                
20 8803 90 00 - Other kg   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 450, 445 to 449 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  Nil Notification No. 12/2012-CE Dated 17.03.2012 Sl. No.302

 

 Notification 12/2012 CE dated 17.03.2012 S.No.305 Any Chapter Exemption General Exemptions                                
21 8804   Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto                                                                                                    
22 8804 00 - Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto :                                                                                              
23 8804 00 10 -- Parachutes (including dirigible  parachutes and paragliders) and parts and accessories thereof u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 450, 445 to 449 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       6% 2% Notification 01/2011 dated 01.03.2011 S.No.109 Notification 12/2012 CE dated 17.03.2012 S.No.305 Any Chapter Exemption General Exemptions                                
24 8804 00 20 -- Rotochutes; parts and accessories thereof u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 450, 445 to 449 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       6% 2% Notification 01/2011 dated 01.03.2011 S.No.109 Notification 12/2012 CE dated 17.03.2012 S.No.305 Any Chapter Exemption General Exemptions                                
25 8805   Aircraft launching gear; deck arrestor or similar gear; ground flying trainers; parts of the foregoing articles                                                                                                    
26 8805 10   - Aircraft launching gear and parts thereof; deck arrestor or similar gear and parts thereof :                                                                                                    
27 8805 10 10 -- Aircraft launching gear u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 450, 445 to 449 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       6% 2% Notification 01/2011 dated 01.03.2011 S.No.110 Notification 12/2012 CE dated 17.03.2012 S.No.305 Any Chapter Exemption General Exemptions                                
28 8805 10 20 -- Deck arrestor or similar gear u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 450, 445 to 449 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       6%  2% Notification 01/2011 dated 01.03.2011 S.No.110 Notification 12/2012 CE dated 17.03.2012 S.No.305 Any Chapter Exemption General Exemptions                                
29 8805 10 30 -- Parts of aircraft launching gear and deck arrestor or similar gear u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 450, 445 to 449 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       6% 2% Notification 01/2011 dated 01.03.2011 S.No.110 Notification 12/2012 CE dated 17.03.2012 S.No.305 Any Chapter Exemption General Exemptions                                
30     - Ground flying trainers and parts thereof :                                                                                                    
31 8805 21 00 -- Air combat simulators and parts thereof u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 450, 445 to 449 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       6% 2% Notification 01/2011 dated 01.03.2011 S.No.110 Notification 12/2012 CE dated 17.03.2012 S.No.305 Any Chapter Exemption General Exemptions                                
32 8805 29 00 -- Other u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 450, 445 to 449 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       6% 2% Notification 01/2011 dated 01.03.2011 S.No.110 Notification 12/2012 CE dated 17.03.2012 S.No.305 Any Chapter Exemption General Exemptions