Customs Tariff

Chapter 91

General Exemptions Related To Chapter 91

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 -91 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. 91 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 9101   Wrist-Watches,  pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal                                                                                                    
4     - Wrist-watches, electrically operated whether or not incorporating a stop-watch facility :                                                                                                    
5   9101 11 00 -- With mechanical display only u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4% Notification No. 29/2010-Cus Dated 27/2/2010 Sl. No. 4

Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 98

                   Free 30

 

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.103

 

   12% Nil

Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.319

  Any Chapter Exemption General Exemptions                                
6   9101 19 00 -- Other u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4% Notification No. 29/2010-Cus Dated 27/2/2010 Sl. No. 4

Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 98

                   Free 30

 

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.103

 

   12%  Nil

Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.319

  Any Chapter Exemption General Exemptions                                
7     -- Other wrist-watches, whether or not incorporating a stop-watch facility :                                                                                                    
8   9101 21 00 -- with automatic winding u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4% Notification No. 29/2010-Cus Dated 27/2/2010 Sl. No. 4

Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 98

                   Free 30

 

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.103

 

   12% Nil Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.319   Any Chapter Exemption General Exemptions                                
9   9101 29 00 -- Other u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4% Notification No. 29/2010-Cus Dated 27/2/2010 Sl. No. 4

Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 98

                   Free 30

 

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.103

 

   12%  Nil

Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.319

  Any Chapter Exemption General Exemptions                                
10     - Other :                                                                                                    
11 9101 91   -- Electrically operated :                                                                                                    
12   9101 91 10 -- Pocket watches u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4% Notification No. 29/2010-Cus Dated 27/2/2010 Sl. No. 4

Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 98

                   Free 30

 

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.103

 

   12%  Nil

Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.319

  Any Chapter Exemption General Exemptions                                
13   9101 91 20 -- Stop watches u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4% Notification No. 29/2010-Cus Dated 27/2/2010 Sl. No. 4

Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 98

                   Free 30

 

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.103

 

   12%  Nil

Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.319

  Any Chapter Exemption General Exemptions                                
14   9101 91 90 -- Other u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions   2%   1%   4% Notification No. 29/2010-Cus Dated 27/2/2010 Sl. No. 4

Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 98

                   Free 30

 

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.103

 

   12%  Nil

Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.319

  Any Chapter Exemption General Exemptions                                
15 9101 99   -- Other :                                                                                                    
16   9101 99 10 -- Pocket watches u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4% Notification No. 29/2010-Cus Dated 27/2/2010 Sl. No. 4

Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 98

                   Free 30

 

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.103

 

   12%  Nil Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.319   Any Chapter Exemption General Exemptions                                
17   9101 99 20 -- Stop watches u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4% Notification No. 29/2010-Cus Dated 27/2/2010 Sl. No. 4

Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 98

                   Free 30

 

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.103

 

   12%  Nil

Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.319

  Any Chapter Exemption General Exemptions                                
18   9101 99 90 -- Other u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4% Notification No. 29/2010-Cus Dated 27/2/2010 Sl. No. 4

Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 98

                   Free 30

 

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.103

 

   12%  Nil

Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.319

  Any Chapter Exemption General Exemptions                                
19 9102   Wrist-watches,  pocket-watches and other watches, including stop watches, other than those of heading 9101                                                                                                    
20     - Wrist-watches, electrically, whether or not incorporating a stop-watch facility :                                                                                                    
21   9102 11 00 -- With mechanical display only u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4% Notification No. 29/2010-Cus Dated 27/2/2010 Sl. No. 4

Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 98

                   Free 30

 

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.103

 

   12% Nil Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.319   Any Chapter Exemption General Exemptions                                
22   9102 12 00 - With opto-electronic display only u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4% Notification No. 29/2010-Cus Dated 27/2/2010 Sl. No. 4

Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 98

                   Free 30

 

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.103

 

   12%  Nil

Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.319

  Any Chapter Exemption General Exemptions                                
23   9102 19 00 -- Other u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4% Notification No. 29/2010-Cus Dated 27/2/2010 Sl. No. 4

Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 98

                   Free 30

 

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.103

 

   12%  Nil

Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.319

  Any Chapter Exemption General Exemptions                                
24     - Other wrist-watches, whether or not incorporating a stop-watch facility :                                                                                                    
25   9102 21 00 -- with automatic winding u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4% Notification No. 29/2010-Cus Dated 27/2/2010 Sl. No. 4

Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 98

                   Free 30

 

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.103

 

   12%  Nil

Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.319

  Any Chapter Exemption General Exemptions                                
26   9102 29 00 -- Other u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4% Notification No. 29/2010-Cus Dated 27/2/2010 Sl. No. 4

Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 98

                   Free 30

 

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.103

 

   12%  Nil

Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.319

  Any Chapter Exemption General Exemptions                                
27     - Other :                                                                                                    
28 9102 91   -- Electrically operated :

                                                                                                   
29   9102 91 10 -- Pocket watches u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4% Notification No. 29/2010-Cus Dated 27/2/2010 Sl. No. 4

Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 98

                   Free 30

 

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.103

 

   12%  Nil Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.319   Any Chapter Exemption General Exemptions                                
30   9102 91 20 -- Stop watches u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4% Notification No. 29/2010-Cus Dated 27/2/2010 Sl. No. 4

Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 98

                   Free 30

 

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.103

 

   12%  Nil

Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.319

  Any Chapter Exemption General Exemptions                                
31   9102 91 90 -- Other u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4% Notification No. 29/2010-Cus Dated 27/2/2010 Sl. No. 4

Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 98

                   Free 30

 

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.103

 

   12%  Nil

Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.319

  Any Chapter Exemption General Exemptions                                
32 9102 99   -- Other :                                                                                                    
33   9102 99 10 -- Pocket watches u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4% Notification No. 29/2010-Cus Dated 27/2/2010 Sl. No. 4

Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 98

                   Free 30

 

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.103

 

   12%  Nil

Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.319

  Any Chapter Exemption General Exemptions                                
34   9102 99 20 -- Stop watches u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4% Notification No. 29/2010-Cus Dated 27/2/2010 Sl. No. 4

Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 98

                   Free 30

 

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.103

 

   12%  Nil

Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.319

  Any Chapter Exemption General Exemptions                                
35   9102 99 90 -- Other u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4% Notification No. 29/2010-Cus Dated 27/2/2010 Sl. No. 4

Notification No. 21/2012-Cus Dated 17/03/2012 S. No. 98

                   Free 30

 

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.103

 

   12%  Nil

Notification No. 12/2012 CE Dated 17.03.2012 Sl.No.319

  Any Chapter Exemption General Exemptions                                
36 9103   Clocks with watch movements, excluding clocks of heading 9104                                                                                                    
37   9103 10 00 - Electrically operated u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free 40

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.104   12%  12%     Any Chapter Exemption General Exemptions                                
38   9103 90 00 - Other u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free 40

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.104   12%  12%     Any Chapter Exemption General Exemptions                                
39 9104 00 00   Instrument panel clocks and clocks of a similar type for vehicles, aircrafts, spacecraft or vessels u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492     .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
40 9105   Other clocks                                                                                                    
41     - Alarm clocks :                                                                                                    
42   9105 11 00 --Electrically operated u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free 40

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.104   12%  12%     Any Chapter Exemption General Exemptions                                
43   9105 19 00 -- Other u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free 40

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.104   12%  12%     Any Chapter Exemption General Exemptions                                
44     - Wall clocks :                                                                                                    
45   9105 21 00 -- Electrically operated u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free 40

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.104   12%  12%     Any Chapter Exemption General Exemptions                                
46   9105 29 00 -- Other u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free 40

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.104   12%  12%     Any Chapter Exemption General Exemptions                                
47     - Other :                                                                                                    
48   9105 91 00 -- 1[Battery, accumulator or mains powered] u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free 40

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.104   12%  12%     Any Chapter Exemption General Exemptions                                
49 9105 99   -- Other :                                                                                                    
50   9105 99 10 -- Time pieces u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free 40

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.104   12%  12%     Any Chapter Exemption General Exemptions                                
51   9105 99 90 -- Other u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free 40

 

 

 Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.104   12%  12%     Any Chapter Exemption General Exemptions                                
52 9106   Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movements or with synchronous motor (for example, time registers, time-recorders)                                                                                                    
53   9106 10 00 - Time-registers; time-recorders u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
54   9106 90 00 - Other u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
55 9107 00 00   Time switches with clock or watch movement or with synchronous motor u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
56 9108   Watch movements, complete and assembled                                                                                                    
57     - Electrically operated :                                                                                                    
58   9108 11 00 -- With mechanical display only or with a device to which a mechanical display can be incorporated u   10% 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 493 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
59   9108 12 00 -- With opto-electronic display only u   10% 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 493 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
60   9108 19 00 -- Other u   10% 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 493 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
61   9108 20 00  - With automatic winding u   10% 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 493 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
62   9108 90 00 - Other u   10% 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 493 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
63 9109   Clock movements, complete and assembled                                                                                                    
64 9109 10   -Electrically operated :                                                                                                    
65   9109 10 10 -- Of alarm clocks u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
66   9109 10 90 -- Other u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
67   9109 90 00 - Other u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
68 9110   Complete watch or clock movements, unassembled or partly assembled (movements sets); incomplete watch or clock movements, assembled; rough watch or clock movements                                                                                                    
69     - Of watches :                                                                                                    
70   9110 11 00 -- Complete movements , unassembled or partly assembled (movements sets) u   10% 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 493 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
71   9110 12 00 -- Incomplete movements, assembled kg   10% 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 493 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
72   9110 19 00 -- Rough movements kg   10% 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 493 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
73   9110 90 00 - Other kg   10% 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 493 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
74 9111   Watch cases and parts thereof                                                                                                    
75   9111 10 00 - Cases of precious metal or of metal clad with precious metal u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
76   9111 20 00 - Cases of base metal, whether or not gold-or silver-plated u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
77   9111 80 00 - Other cases u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
78   9111 90 00 - Parts kg    10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
79 9112   Clock cases and cases of a similar type for other goods of this chapter, and parts thereof                                                                                                    
80   9112 20 00 -Cases u   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
81   9112 90 00 - Parts kg    10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
82 9113   Watch straps, watch bands and watch bracelets, and parts thereof                                                                                                    
83   9113 10 00 - Of precious metal or of metal clad with precious metal kg    10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
84 9113 20   - Of base metal, whether or not gold-or silver-plated :                                                                                                    
85   9113 20 10 -- Parts kg    10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
86   9113 20 90 -- Other kg    10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
87 9113 90   - Other :                                                                                                    
88   9113 90 10 -- Parts kg    10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
89   9113 90 90 -- Other kg    10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
90 9114   Other clock or watch parts                                                                                                    
91 9114 10   - Spring including hair-springs :                                                                                                    
92   9114 10 10 -- For watches kg   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
93   9114 10 20 -- For clocks kg   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
94   9114  20 00 - Jewels kg   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
95 9114 30   - Dials :                                                                                                    
96   9114 30 10 -- For watches kg   10% 5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 493 Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
97   9114 30 20 -- For clocks kg   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
98 9114 40   - Plates and bridges :                                                                                                    
99   9114 40 10 -- For watches kg   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
100   9114 40 20 -- For clocks kg   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
101 9114 90   - Other :                                                                                                    
    9114 90 30 - Jewels kg   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
      - Other :                                                                                                    
102   9114 90 91 -- For watches kg   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions                                
103   9114 90 92 -- For clocks kg   10%     Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 491,492 Any Chapter Exemption General exemptions .... 2%   1%   4%                     Free       12%  12%     Any Chapter Exemption General Exemptions