Customs Tariff

Chapter 89

General Exemptions Related To Chapter 89

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 -89 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. 89 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 8901   Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods                                        
4 8901 10   - Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry boats of all kinds :                                        
5 8901 10 10 -- Ships u 10% Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 461, 462 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.458,459,460 Any Chapter Exemption General exemptions .... 2% 1% Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 462 Free   6%

NIL

 Notification No. 12/2012-CE Dated 17.03.2012 Sl. No.306A Any Chapter Exemption General Exemptions                                
6 8901 10 20 -- Launches u 10% Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 461, 462 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.458,459,460 Any Chapter Exemption General exemptions .... 2% 1% Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 462 Free   6%

NIL 

 Notification No. 12/2012-CE Dated 17.03.2012 Sl. No.306A Any Chapter Exemption General Exemptions                                
7 8901 10 30 -- Boats u 10% Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 461, 462 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.458,459,460 Any Chapter Exemption General exemptions .... 2% 1% Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 462 Free   6%

NIL

 Notification No. 12/2012-CE Dated 17.03.2012 Sl. No.306A Any Chapter Exemption General Exemptions                                
8 8901 10 40 -- Barges u 10% Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 461, 462 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.458,459,460 Any Chapter Exemption General exemptions .... 2% 1% Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 462 Free   6%

NIL

 Notification No. 12/2012-CE Dated 17.03.2012 Sl. No.306A Any Chapter Exemption General Exemptions                                
9 8901 10 90 -- Other u 10% Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 461, 462 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.458,459,460 Any Chapter Exemption General exemptions .... 2% 1% Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 462 Free   6%

NIL

 Notification No. 12/2012-CE Dated 17.03.2012 Sl. No.306A Any Chapter Exemption General Exemptions                                
10 8901 20 00 - Tankers u 10% Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 461, 462 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.458,459,460 Any Chapter Exemption General exemptions .... 2% 1% Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 462 Free   6%

NIL

 Notification No. 12/2012-CE Dated 17.03.2012 Sl. No.306A Any Chapter Exemption General Exemptions                                
11 8901 30 00 - Refrigerated vessels, other than those of subheading 8901 20 u 10% Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 461, 462 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.458,459,460 Any Chapter Exemption General exemptions .... 2% 1% Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 462 Free   6%

NIL

 Notification No. 12/2012-CE Dated 17.03.2012 Sl. No.306A Any Chapter Exemption General Exemptions                                
12 8901 90 00 - Other vessels for the transport of goods and other vessels for the transport of both persons and goods u 10% Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 461, 462 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.458,459,460 Any Chapter Exemption General exemptions .... 2% 1% Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 462 Free   6%

NIL

 Notification No. 12/2012-CE Dated 17.03.2012 Sl. No.306A Any Chapter Exemption General Exemptions                                
13 8902   Fishing vessels; factory ships and other vessels for processing or preserving fishery products                                            
14 8902 00 - Fishing vessels; factory ships and other vessels for processing or preserving fishery products :                                      
15 8902 00 10 -- Trawlers and other fishing vessels u 10% Nil  or 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 463 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.458,459,460 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   NIL Notification No. 82/1984-C.E. Dated 31/3/1984 Any Chapter Exemption General Exemptions                                
16 8902 00 90 -- Other u 10% 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 464 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.458,459,460 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   NIL Notification No. 82/1984-C.E. Dated 31/3/1984 Any Chapter Exemption General Exemptions                                
17 8903   Yachts and other vessels for pleasure or sports; rowing boats and canoes                                            
18 8903 10 00 - Inflatable u 25%   Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.458,459,460 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   12%  

Notification No. 82/1984-C.E. Dated 31/3/1984

 Any Chapter Exemption General Exemptions                                
19     - Other :                                            
20 8903 91 00 -- Sailboats, with or without auxiliary motor u 25%   Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.458,459,460 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   12%  

Notification No. 82/1984-C.E. Dated 31/3/1984

 Any Chapter Exemption General Exemptions                                
21 8903 92 00 -- Motorboats, other than outboard motor boats u 25%   Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.458,459,460 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   12%  

Notification No. 82/1984-C.E. Dated 31/3/1984

 Any Chapter Exemption General Exemptions                                
22 8903 99   -- Other :                                            
23 8903 99 10 -- Canoes u 25%   Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.458,459,460 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   12%  

Notification No. 82/1984-C.E. Dated 31/3/1984

 Any Chapter Exemption General Exemptions                                
24 8903 99 90 -- Other u 25%   Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.458,459,460 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   12%  

Notification No. 82/1984-C.E. Dated 31/3/1984

 Any Chapter Exemption General Exemptions                                
25 8904 00 00   Tugs and pusher craft u 10% 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 464 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.458,459,460 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   6%

Nil

 Notification No. 82/1984-C.E. Dated 31/3/1984

Notification No. 12/2012-CE Dated 17.03.2012 Sl. No.306A

 

 Any Chapter Exemption General Exemptions                                
26 8905   Light vessels, fire floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms                                              
27 18905 10 00 - Dredgers u 10% Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 465 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.458,459,460 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   6%

Nil

 Notification No. 82/1984-C.E. Dated 31/3/1984

Notification No. 12/2012-CE Dated 17.03.2012 Sl. No.306A

 Any Chapter Exemption General Exemptions                                
28 8905 20 00 - Floating or submersible drilling or production platforms u 10%   Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.458,459,460 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   6%

Nil

Notification No. 12/2012-CE Dated 17.03.2012 Sl. No.306A

                                
29 8905 90   - Other :                                            
30 8905 90 10 -- Floating docks u 10% 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 464 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.458,459,460 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   6%

 Nil

 Notification No. 82/1984-C.E. Dated 31/3/1984

Notification No. 12/2012-CE Dated 17.03.2012 Sl. No.306A

 Any Chapter Exemption General Exemptions                                
31 8905 90 90 -- Other u 10% 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 464 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.458,459,460 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   6%

 Nil

 Notification No. 82/1984-C.E. Dated 31/3/1984

Notification No. 12/2012-CE Dated 17.03.2012 Sl. No.306A

 Any Chapter Exemption General Exemptions                                
32 8906   Other vessels, including warships and lifeboats other than rowing boats.                                            
33 8906 10 00 - Warships u 10% Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 466 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.458,459,460 Any Chapter Exemption General exemptions .... 2% 1% 4% Restricted   NIL Notification No. 82/1984-C.E. Dated 31/3/1984 Any Chapter Exemption General Exemptions                                
34 8906 90 00 - Other u 10% Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 466 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.458,459,460 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   6%

Nil

 Notification No. 82/1984-C.E. Dated 31/3/1984

Notification No. 12/2012-CE Dated 17.03.2012 Sl. No.306A

 Any Chapter Exemption General Exemptions                                
35 8907   Other floating structures (for example, rafts, tanks, coffer dams, landing stages, buoys and beacons)                                            
36 8907 10 00 - Inflatable rafts u 10% Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 467 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.458,459,460 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   12%    

Notification No. 82/1984-C.E. Dated 31/3/1984

 Any Chapter Exemption General Exemptions                                
37 8907 90 00 - Other u 10%   Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.458,459,460 Any Chapter Exemption General exemptions .... 2% 1% 4% Free   12%    

Notification No. 82/1984-C.E. Dated 31/3/1984

 Any Chapter Exemption General Exemptions                                
38 8908 00 00   Vessels and other floating structures for breaking up u 10% 2.5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 468 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.458,459,460 Any Chapter Exemption General exemptions .... 2% 1% 4% or Nil Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 92 Free   12%    

Notification No. 82/1984-C.E. Dated 31/3/1984

 Any Chapter Exemption General Exemptions                                

 

1. Refer to Notification No. 20/2012-Cus Dated 17/03/2012