Customs Tariff

CHAPTER 22

General Exemptions Related To Chapter 22

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 Higher & Secondary 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

Higher & Secondary Education Cess

NATIONAL CALAMITY CONTINGENT DUTY

2						Effective rate of duty	Exemption Notification related to specific heading	Exemption Notification related to Chapter -22	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.22	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	2201		Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
4	2201 10		- Mineral waters and aerated waters :
5		2201 10 10	--- Mineral waters	L	30%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free	45	Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.24	12%				Any Chapter Exemption	General Exemptions
6		2201 10 20	--- Aerated waters	L	30%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free	40	Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.25	12%				Any Chapter Exemption	General Exemptions							8%	Notification No. 9/2006 C.E(T) dated 1/3/2006
7	2201 90		- Other :
8		2201 90 10	--- Ice and snow	L	30%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			Nil				Any Chapter Exemption	General Exemptions
9		2201 90 90	--- Other	L	30%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	Any Chapter Exemption	General exemptions	...	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 43								Free			12%	Nil	Notification No. 12/2012, C.E dated 17/3/2012 S.No.39		Any Chapter Exemption	General Exemptions
10	2202		Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No. 2009
11	2202 10		- Waters, including mineral waters and aerated waters containing added sugar or other sweetening matter or flavoured :
12		2202 10 10	--- Aerated water	L	30%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free	40	Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.25	12%	Nil	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 3		Any Chapter Exemption	General Exemptions							8%	Notification No. 9/2006 C.E(T) dated 1/3/2006
13		2202 10 20	--- Lemonade	L	30%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%		Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 3		Any Chapter Exemption	General Exemptions
14		2202 10 90	--- Other	L	30%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%		Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 3		Any Chapter Exemption	General Exemptions
			-other:
		2202 91 00	--Non-alcoholic beer	L	30%
15	2202 99		- Other :
16		2202 99 10	--- Soya milk drinks, whether or not sweetended or flavoured	L	30%	10%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 89	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free	35	Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.121	6%	Nil or 2%	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 3 Notification 1/2011 dated 01.03.2011 S.No.23		Any Chapter Exemption	General Exemptions
17		2202 99 20	--- Fruit pulp or fruit juice based drinks	L	30%	10%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 89	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free	35	Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.121	12%	Nil or 2%	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 3 Notification 1/2011 dated 01.03.2011 S.No.24		Any Chapter Exemption	General Exemptions
18		2202 99 30	--- Beverages containing milk	L	30%	10%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 89	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free	35	Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.121	12%	Nil,2% or 6%	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 3 Notification 1/2011 dated 01.03.2011 S.No.25 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.12		Any Chapter Exemption	General Exemptions
19		2202 99 90	--- Other	L	30%	10%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 89	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	Any Chapter Exemption	General exemptions	...	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 43								Free	35	Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.121	12%	Nil,2% or 6%	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 3 Notification 1/2011 dated 01.03.2011 S.No.26 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.13		Any Chapter Exemption	General Exemptions
20		2203 00 00	Beer made from malt	L	100%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	Any Chapter Exemption	General exemptions	...	2%		1%		4%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 1	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
21	2204		Wine of fresh grapes, including fortified wines; grape must other than that of heading No. 2009
22		2204 10 00	- Sparkling wine	L	150%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	Any Chapter Exemption	General exemptions	...	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 53	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 1	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
23			- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
24	2204 21		-- In containers holding 2 L or less :
25		2204 21 10	--- Port and other red wines	L	150%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	Any Chapter Exemption	General exemptions	...	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 53	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 1	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
26		2204 21 20	--- Sherry and other white wines	L	150%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	Any Chapter Exemption	General exemptions	...	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 53	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 1	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
27		2204 21 90	--- Other	L	150%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	Any Chapter Exemption	General exemptions	...	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 53	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 1	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
	2204 22		--In containers holding more than 2 L but not more than 10L
		2204 22 10	Port and other red wines	L	150%
		2204 22 20	Sherry and other white wines	L	150%
		2204 22 90	other	L	150%
28	2204 29		-- Other :
29		2204 29 10	--- Port and other red wines	L	150%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	Any Chapter Exemption	General exemptions	...	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 53	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 1	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
30		2204 29 20	--- Sherry and other white wines	L	150%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	Any Chapter Exemption	General exemptions	...	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 53	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 1	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
31		2204 29 90	--- Other	L	150%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	Any Chapter Exemption	General exemptions	...	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 53	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 1	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
32		2204 30 00	- Other grape must	L	150%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	Any Chapter Exemption	General exemptions	...	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 53	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 1	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
33	2205		Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
34		2205 10 00	- In containers holding 2 L or less .	L	150%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	Any Chapter Exemption	General exemptions	...	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 53	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 1	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
35		2205 90 00	- Other	L	150%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	Any Chapter Exemption	General exemptions	...	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 53	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 1	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
36		2206 00 00	Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures, of fermented beverages and non-alcoholic beverages, not elsewhere specified or included	L	150%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	Any Chapter Exemption	General exemptions	...	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 53	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 1	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
37	2207		Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength
38	2207 10		- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher :
39			--- Rectified spirit :
40		2207 10 11	--- Concentrates of alcoholic beverages	L	150%	-	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 95	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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	Nil									Free							Any Chapter Exemption	General Exemptions
41		2207 10 19	--- Other	L	150%	-	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 95	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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	Nil									Free							Any Chapter Exemption	General Exemptions
42		2207 10 90	--- Other	L	150%	-	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 95	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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	Nil									Free							Any Chapter Exemption	General Exemptions
43		2207 20 00	-- Ethyl alcohol and other spirits, denatured, of any stength	L	30%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 96	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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, C.E dated 17/3/2012 S.No.40		Any Chapter Exemption	General Exemptions
44	2208		Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spirituous beverages
45	2208 20		- Spirits obtained by distilling grape wine or grape marc:			5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97
46			--- In containers holding 2 L or less :			5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97
47		2208 20 11	---- Brandy	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
48		2208 20 12	---- Liquors	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
49		2208 20 19	---- Other	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
50			--- Other:
51		2208 20 91	---- Brandy	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
52		2208 20 92	---- Liquors	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
53		2208 20 99	---- Other	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
54	2208 30		- Whiskies :
55			--- In containers holding 2 L or less :
56		2208 30 11	---- Bourbon whiskey	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
57		2208 30 12	---- Scotch	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
58		2208 30 13	---- Blended	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
59		2208 30 19	---- Other	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
60			--- Other:
61		2208 30 91	---- Bourbon whiskey	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
62		2208 30 92	---- Scotch	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
63		2208 30 93	---- Blended	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
64		2208 30 99	---- Other	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
65	2208 40		-Rum and other spirits obtained by distilling fermented sugarcane products
66			---In containers holding 2 / or less:
67		2208 40 11	----Rum	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
68		2208 40 12	----Other	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
69			---Other:
70		2208 40 91	----Rum	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
71		2208 40 92	----Other	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
72	2208 50		- Gin and Geneva:			5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97
73			--- In containers holding 2 L or less :
74		2208 50 11	---- Gin	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
75		2208 50 12	---- Geneva	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
76		2208 50 13	---- Vodka	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
77			--- Other
78		2208 50 91	---- Gin	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
79		2208 50 92	---- Geneva	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
80		2208 60 93	---- Vodka	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
81	2208 70		- Liqueurs and cordials :--
82			--- In containers holding 2 L or less :
83		2208 70 11	---- Liquors	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
84		2208 70 12	---- Cordials	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
85			--- Other:
86		2208 70 91	---- Liquors	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
87		2208 70 92	---- Cordials	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
88	2208 90		- Other :
89			--- In containers holding 2 L or less :
90		2208 90 11	---- Tequila	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
91		2208 90 12	---- Indenatured ethyl alcohol	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
92		2208 90 19	---- Other	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
93			--- Other:
94		2208 90 91	---- Tequila	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
95		2208 90 92	---- Indenatured ethyl alcohol	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
96		2208 90 99	---- Other	L	150%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 97	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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%					Notification No. 32/2003-Cus Dated 1/3/2003 Sl. No. 2	Notification No. 82/2007-Cus Dated 3/7/2007			Free							Any Chapter Exemption	General Exemptions
97	2209		Vinegar and substitutes for vinegar obtained from acetic acid
98	2209 00		- Vinegar and substitutes for vinegar obtained from acetic acid :
99		2209 00 10	--- Brewed vinegar	L	30%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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	35	Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.26	12%				Any Chapter Exemption	General Exemptions
100		2209 00 20	--- Synthetic vinegar	L	30%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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	35	Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.26	12%				Any Chapter Exemption	General Exemptions
101		2209 00 90	--- Other	L	30%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 94	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	35	Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.26	12%				Any Chapter Exemption	General Exemptions