Customs Tariff

CHAPTER 6

General Exemptions Related To Chapter 6

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 -6

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 No.6

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

0601 

 

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of Heading No. 1212 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4

 

0601 10 00

- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant 

Kg.

 

10% 

5%

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 18

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 17

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

 

 

 

0

 

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

0%

0%

 

 

5

0601 20

 

- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6

 

0601 20 10

--- Bulbs, horticultural

Kg.

 

10% 

5%

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 18

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 17

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

 

 

 

0

 

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

0%

0%

 

 

7

 

 

--- Chicory plants and roots :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8

 

0601 20 21

---- Plants

Kg.

 

10% 

5%

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 18

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 17

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

 

 

 

 

0

 

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

0%

0%

 

 

9

 

0601 20 22

---- Roots

Kg.

 

10% 

5%

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 18

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 17

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

 

 

 

 

0

 

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

0%

0%

 

 

10

 

0601 20 90

--- Other

Kg.

 

10% 

5%

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 18

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 17

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Resticted

 

 

 

0

 

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

0%

0%

 

 

11

0602

 

Other live plants (including their roots), cuttings and slips; mushroom spawn 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12

 

0602 10 00 

- Unrooted cuttings and slips 

Kg.

 

10% 

5%

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 18

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 17

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 27

 

 

 

 

 

 

 

 

 

Free

 

 

 

 

0

 

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

0%

0%

 

 

13

0602 20

 

- Trees shrubs and bushes, grafted or not, of kinds which bear edible fruits or nuts 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14

 

0602 20 10

--- Edible fruit or nut trees, grafted or not

Kg.

 

10% 

5%

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 18

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 17

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 27

 

 

 

 

 

 

 

 

 

Free

 

 

 

 

0

 

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

0%

0%

 

 

15

 

0602 20 20

--- Cactus

Kg.

 

10% 

5%

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 18

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 17

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 27

 

 

 

 

 

 

 

 

 

Restricted

 

 

 

0

 

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

0%

0%

 

 

16

 

0602 20 90

--- Other

Kg.

 

10% 

5%

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 18

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 17

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 27

 

 

 

 

 

 

 

 

 

Free

 

 

 

 

0

 

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

0%

0%

 

 

17

 

0602 30 00 

- Rhododendrons and azaleas, grafted or not 

Kg.

 

10% 

5%

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 18

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 17

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 27

 

 

 

 

 

 

 

 

 

Free

 

 

 

 

0

 

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

0%

0%

 

 

18

 

0602 40 00 

- Roses, grafted or not 

Kg.

 

10% 

5%

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 18

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 17

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 27

 

 

 

 

 

 

 

 

 

Free

 

 

 

 

0

 

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

0%

0%

 

 

19

0602 90

 

- Other :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

20

 

0602 90 10

--- Mushroom spawn

Kg.

 

10% 

5%

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 18

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 17

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 27

 

 

 

 

 

 

 

 

 

Free

 

 

 

 

0

 

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

0%

0%

 

 

21

 

0602 90 20

--- Flowering plants (excluding roses and rhododendrons)

Kg.

 

10% 

5%

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 18

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 17

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 27

 

 

 

 

 

 

 

 

 

Free

 

 

 

 

0

 

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

0%

0%

 

 

22

 

0602 90 30

--- Tissue culture plant

Kg.

 

10% 

5%

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 18

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 17

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 27

 

 

 

 

 

 

 

 

 

Free

 

 

 

 

0

 

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

0%

0%

 

 

23

 

0602 90 90

--- Other

Kg.

 

10% 

5%

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 18

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 17

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 27

 

 

 

 

 

 

 

 

 

Free

 

 

 

 

0

 

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

0%

0%

 

 

24

0603 

 

Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

25

 

 

-Fresh :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

26

 

0603 11 00

--Roses

Kg.

 

60% 

 

 

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 17

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 27

 

 

 

 

 

 

 

 

 

Free

 

 

 

 

0

 

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

0%

0%

 

 

27

 

0603 12 00

--Carnations

Kg.

 

60% 

 

 

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 17

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 27

 

 

 

 

 

 

 

 

 

Free

 

 

 

 

0

 

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

0%

0%

 

 

28

 

0603 13 00

--Orchids

Kg.

 

60% 

 

 

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 17

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 27

 

 

 

 

 

 

 

 

 

Free

 

 

 

 

0

 

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

0%

0%

 

 

29

 

0603 14 00

--Chrysanthemums

Kg.

 

60% 

 

 

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 17

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 27

 

 

 

 

 

 

 

 

 

Free

 

 

 

 

0

 

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

0%

0%

 

 

0603 15 00

--Lilies (Lilium spp.)

Kg.

 

60% 

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 17

Any Chapter Exemption

General exemptions

 

 

 

0

 

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

0%

0%

 

 

30

 

0603 19 00

--Other

Kg.

 

60% 

 

 

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 17

Any Chapter Exemption

General exemptions

...

2%

 

1%

 

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 27

 

 

 

 

 

 

 

 

 

Free

 

 

 

 

0

 

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

0%

0%

 

 

31

 

0603 90 00 

- Other 

Kg.

 

60% 

 

 

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 17

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 27

 

 

 

 

 

 

 

 

 

Free

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

32

0604 

 

Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0

 

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

0%

0%

 

 

0604 20 00

--Fresh

Kg.

 

30% 

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 17

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 27

 

 

 

 

 

 

 

 

 

Free

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0604 90 00

--Other

Kg.

 

30% 

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 17

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

Notification No. 20/2006-Cus Dated 01-03-2006 Sl. No. 27

 

 

 

 

 

 

 

 

 

Free

 

 

 

0

 

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

0%

0%