Customs Tariff

 CHAPTER 10

General Exemptions Related To Chapter 10

1

Heading No.

Sub-heading No.

Description of article

Unit

Tariff value US $ (Per Metric Tonne)

Basic Customs Duty (Standard)

Exemption Notification

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 -10	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.10	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	1001		Wheat and meslin
4			- Durum wheat :
5		1001 11 10	--- Seed	Kg.	100%	50%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 33		Any Chapter Exemption	General exemptions	-	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 49								Restricted						Any Chapter Exemption	General Exemptions
6		1001 19 00	--- Other	Kg.	100%	Nil or 25%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 34.33		Any Chapter Exemption	General exemptions	-	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 49								State Trading Enterprises						Any Chapter Exemption	General Exemptions
7			- Other :
		1001 91 00	--- Seed	Kg.	100%	50%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 33		Any Chapter Exemption	General exemptions	-	2%		1%		4%															Any Chapter Exemption	General Exemptions
	1001 99		--Other:
		1001 99 10	- Wheat	Kg.	100%	Nil or 25%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 34.33		Any Chapter Exemption	General exemptions	-	2%		1%		4%
		1001 99 20	- Meslin	Kg.	100%	Nil or 50%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 35		Any Chapter Exemption	General exemptions	-	2%		1%		4%															Any Chapter Exemption	General Exemptions
13	1002		Rye																												Any Chapter Exemption	General Exemptions
15		1002 10 00	--- Seed	Kg.	Free				Any Chapter Exemption	General exemptions	-	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 19								Restricted
16		1002 90 00	--- Other	Kg.	Free				Any Chapter Exemption	General exemptions	-	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 19								State Trading Enterprises
17	1003		Barley																												Any Chapter Exemption	General Exemptions
19		1003 10 00	--- Seed	Kg.	Free				Any Chapter Exemption	General exemptions	-	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 19								Restricted						Any Chapter Exemption	General Exemptions
20		1003 90 00	--- Other	Kg.	Free				Any Chapter Exemption	General exemptions	-	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 19								Free
21	1004		Oats
23		1004 10 00	--- Seed	Kg.	Free				Any Chapter Exemption	General exemptions	-	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 19								Restricted						Any Chapter Exemption	General Exemptions
24		1004 90 00	--- Other	Kg.	Free				Any Chapter Exemption	General exemptions	-	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 19								State Trading Enterprises						Any Chapter Exemption	General Exemptions
25	1005		Maize (corn)
26		1005 10 00	- Seed	Kg.	70%	50%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 36		Any Chapter Exemption	General exemptions	...	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 19								Restricted
27		1005 90 00	- Other	Kg.	60%	50% or Nil	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 37,38		Any Chapter Exemption	General exemptions	...	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 5	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 19								State Trading Enterprises						Any Chapter Exemption	General Exemptions
28	1006		Rice																												Any Chapter Exemption	General Exemptions
29	1006 10		- Rice in the husk (paddy or rough) :
30		1006 10 10	--- Of seed quality	Kg.	80%				Any Chapter Exemption	General exemptions	-	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 1	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 49								Restricted						Any Chapter Exemption	General Exemptions
31		1006 10 90	--- Other	Kg.	80%				Any Chapter Exemption	General exemptions	-	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 1	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 49								State Trading Enterprises						Any Chapter Exemption	General Exemptions
32		1006 20 00	- Husked (brown) rice	Kg.	80%				Any Chapter Exemption	General exemptions	-	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 1	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 49								State Trading Enterprises
33	1006 30		- Semi-milled or wholly-milled rice, whether or not polished or glazed
34		1006 30 10	--- Rice, parboiled	Kg.	70%				Any Chapter Exemption	General exemptions	-	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 1	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 49								State Trading Enterprises						Any Chapter Exemption	General Exemptions
35		1006 30 20	--- Basmati rice	Kg.	70%				Any Chapter Exemption	General exemptions	-	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 1	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 49								State Trading Enterprises						Any Chapter Exemption	General Exemptions
36		1006 30 90	--- Other	Kg.	70%				Any Chapter Exemption	General exemptions	-	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 1	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 49								State Trading Enterprises						Any Chapter Exemption	General Exemptions
37		1006 40 00	- Broken rice	Kg.	80%				Any Chapter Exemption	General exemptions	-	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 1	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 49								State Trading Enterprises
38	1007		Grain sorghum																												Any Chapter Exemption	General Exemptions
40		1007 10 00	--- Seed	Kg.	80%	50%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 36		Any Chapter Exemption	General exemptions	-	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 19								Restricted						Any Chapter Exemption	General Exemptions
41		1007 90 00	--- Other	Kg.	80%	50%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 36		Any Chapter Exemption	General exemptions	-	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 19								State Trading Enterprises						Any Chapter Exemption	General Exemptions
42	1008		Buckwheat, millet and canary seed; other cereals																												Any Chapter Exemption	General Exemptions
43	1008 10		- Buckwheat
44		1008 10 10	--- Of seed quality	Kg.	Free				Any Chapter Exemption	General exemptions	-	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 19								Restricted
45		1008 10 90	--- Other	Kg.	Free				Any Chapter Exemption	General exemptions	-	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 19								State Trading Enterprises						Any Chapter Exemption	General Exemptions
46			- Millet																												Any Chapter Exemption	General Exemptions
	1008 21		- Seed
47		1008 21 10	--- Jawar :	Kg.	70%	50%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 36
48		1008 21 20	---Bajra	Kg.	70%	50%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 36		Any Chapter Exemption	General exemptions	-	2%		1%		4%															Any Chapter Exemption	General Exemptions
49		1008 21 30	---- Ragi	Kg.	70%	50%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 36		Any Chapter Exemption	General exemptions	-	2%		1%		4%															Any Chapter Exemption	General Exemptions
50	1008 29		--- Other :
51		1008 29 10	--- Jawar :	Kg.	70%	50%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 36
52		1008 29 20	--- Bajra	Kg.	70%	50%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 36		Any Chapter Exemption	General exemptions	-	2%		1%		4%															Any Chapter Exemption	General Exemptions
53		1008 29 30	---- Ragi	Kg.	70%	50%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 36		Any Chapter Exemption	General exemptions	-	2%		1%		4%															Any Chapter Exemption	General Exemptions
56	1008 30		- Canary seed  :
57		1008 30 10	--- Of seed quality	Kg.	Free				Any Chapter Exemption	General exemptions	-	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 19								Restricted						Any Chapter Exemption	General Exemptions
58		1008 30 90	--- Other	Kg.	Free				Any Chapter Exemption	General exemptions	-	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 19								State Trading Enterprises						Any Chapter Exemption	General Exemptions
		1008 40 00	--- Fonio (Digitaria spp.)	Kg.	Free
		1008 50 00	--- Quinoa (Chenopodium quinoa)	Kg.	Free																										Any Chapter Exemption	General Exemptions
		1008 60 00	--- Triticale	Kg.	Free																										Any Chapter Exemption	General Exemptions
59	1008 90		- Other cereals :
60		1008 90 10	--- Of seed quality	Kg.	Free				Any Chapter Exemption	General exemptions	-	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 19								Restricted						Any Chapter Exemption	General Exemptions
61		1008 90 90	--- Other	Kg.	Free				Any Chapter Exemption	General exemptions	-	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 19								State Trading Enterprises						Any Chapter Exemption	General Exemptions