Customs Tariff

CHAPTER 26

General Exemptions Related To Chapter 26

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

Secondary & Higher Education Cess

NATIONAL CALAMITY CONTINGENT DUTY

2						Effective rate of duty	Exemption Notification related to specific heading	Exemption Notification related to Chapter-26	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.26	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	2601		Iron ores and concentrates, including roasted iron pyrites
4			- Iron ores and concentrates, other than roasted iron pyrites:
5	2601 11		-- Non-agglomerated :
6			--- Iron ore lumps (60% Fe or more)	Kg.
7		^1[2601 11 11	---- 60% Fe or more but below 62% Fe	Kg.	10%	2.5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 117	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 1/- per metric tonne
8		2601 11 12	---- 62% Fe or more but below 65% Fe	Kg.	10%	2.5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 117	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 1/- per metric tonne
9		2601 11 19	---- 65% Fe and above --- Iron ore lumps (below 60% Fe, including black iron ore containing up to 10% Mn)	Kg.	10%	2.5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 117	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 1/- per metric tonne
10		2601 11 21	---- below 55% Fe	Kg.	10%	2.5%	Notification No. 27/2011-Cus Dated 1-03-2011 Sl. No. 20A	Notification No. 27/2011-Cus Dated 1-03-2011 Sl. No. 20A	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free
11		2601 11 22	---- 55% Fe or more but below 58% Fe	Kg.	10%	2.5%	Notification No. 27/2011-Cus Dated 1-03-2011 Sl. No. 20A	Notification No. 27/2011-Cus Dated 1-03-2011 Sl. No. 20A	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 1/- per metric tonne
		2601 11 29	---- 58% Fe or more but below 60% Fe	Kg.	10%	2.5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 117	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...																	12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 1/- per metric tonne
			--  Iron ore fines (62% Fe or more)																									12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 1/- per metric tonne
12		2601 11 31	---- 62% Fe or more but below 65% Fe	Kg.	10%	2.5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 117	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions
13		2601 11 39	---- 65% Fe and above --- Iron ore Fines (below 62% Fe)	Kg.	10%	2.5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 117	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 1/- per metric tonne
14		2601 11 41	---- below 55% Fe	Kg.	10%	2.5%	Notification No. 27/2011-Cus Dated 1-03-2011 Sl. No. 20A	Notification No. 27/2011-Cus Dated 1-03-2011 Sl. No. 20A	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 1/- per metric tonne
		2601 11 42	---- 55% Fe or more but below 58% Fe	Kg.	10%	2.5%	Notification No. 27/2011-Cus Dated 1-03-2011 Sl. No. 20A	Notification No. 27/2011-Cus Dated 1-03-2011 Sl. No. 20A	Any Chapter Exemption	General exemptions
		2601 11 43	---- 58% Fe or more but below 60% Fe	Kg.	10%	2.5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 117	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions																		12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 1/- per metric tonne
		2601 11 49	---- 60% Fe or more but below 62% Fe	Kg.	10%	2.5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 117	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions																		12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 1/- per metric tonne
		2601 11 50	--- Iron ore concentrates	Kg.	10%	2.5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 117	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions																		12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 1/- per metric tonne
		2601 11 90	--- Others	Kg.	10%	2.5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 117	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions																		12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 1/- per metric tonne
	2601 12		-- Agglomerated :																									12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 1/- per metric tonne
		2601 12 10	-- Iron ore pellets	Kg.	5%	2.5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 117	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions																		12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 1/- per metric tonne
		2601 12 90	-- Other	Kg.	5%	2.5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 117	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions
15		2601 20 00	- Roasted iron pyrites	Kg.	5%	2.5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 117	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 1/- per metric tonne
16	2602		Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight																									12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 1/- per metric tonne
17	2602 00		- Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight:																									12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 1/- per metric tonne
18		2602 00 10	-- Manganese ore (46% or more)	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free
19		2602 00 20	-- Manganese ore (44% or more but below 46%)	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free
20		2602 00 30	-- Manganese ore (40% or more but below 44%)	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free
21		2602 00 40	-- Manganese ore (35% or more but below 40%)	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 4/- per metric tonne
22		2602 00 50	-- Manganese ore (30% or more but below 35%)	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 4/- per metric tonne
23		2602 00 60	-- Manganese ore (10% or more but below 30%)	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 4/- per metric tonne
24		2602 00 70	-- Manganese ore sinters, agglomerated	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 4/- per metric tonne
25		2602 00 90	-- Other	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 4/- per metric tonne
26		2603 00 00	Copper ores and concentrates	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 4/- per metric tonne
27		2604 00 00	Nickel ores and concentrates	Kg.	5%	Nil	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 118	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 4/- per metric tonne
28		2605 00 00	Cobalt ores and concentrates	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 4/- per metric tonne
29	2606		Aluminium ores and concentrates																									12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
30	2606 00		- Aluminium ores and concentrates :																									12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
31		2606 00 10	--- Bauxite (natural), not calcined	Kg.	5%	Notification No. 27/2011-Cus Dated 1/3/2011 SI No 24A		Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
32		2606 00 20	--- Bauxite (natural), calcined	Kg.	5%	Notification No. 27/2011-Cus Dated 1/3/2011 SI No 24B		Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free				Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14
33		2606 00 90	--- Other aluminium ores and concentrates	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free
34		2607 00 00	Lead ores and concentrates	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
35		2608 00 00	Zinc ores and concentrates	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
36		2609 00 00	Tin ores and concentrates	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
37	2610		Chromium ores and concentrates																									12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
38	2610 00		- Chromium ores and concentrates :																									12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
39		2610 00 10	--- Chrome ore lumps, containing 47% Cr2O3 and above	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
40		2610 00 20	--- Chrome ore lumps, containing 40% or more but less than 47% Cr2O3	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free
41		2610 00 30	--- Chrome ore lumps below 40% Cr2O3	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free
42		2610 00 40	--- Chrome ore friable and concentrates fixes containing 47% Cr2O3 and above	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 6/- per metric tonne
43		2610 00 90	--- Other	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 6/- per metric tonne
44		2611 00 00	Tungsten ores and concentrates	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 6/- per metric tonne
45	2612		Uranium or thorium ores and concentrates																									12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 6/- per metric tonne
46		2612 10 00	- Uranium ores and concentrates	Kg.	5%	Nil	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 119	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Restricted			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions	Rs. 6/- per metric tonne
47		2612 20 00	- Thorium ores and concentrates	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Restricted			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
48	2613		Molybdenum ores and concentrates
49		2613 10 00	- Roasted	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		0%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 64								Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	hapter Exemption	General Exemptions
50		2613 90 00	- Other	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
51	2614		Titanium ores and concentrates
52	2614 00		- Titanium ores and concentrates:																									12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
53		2614 00 10	--- Ilmenite, unprocessed	Kg.	5%		Notification No. 27/2011-Cus Dated 1/3/2011 SI No 24C	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
54		2614 00 20	--- Ilmenite, upgraded (beneficiated ilmenite including ilmenite ground)	Kg.	5%		Notification No. 27/2011-Cus Dated 1/3/2011 SI No 24D	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free
55			--- Rutile :
56		2614 00 31	---- Rare earth oxides including rutile sand	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
57		2614 00 39	---- Other	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
58		2614 00 90	--- Other	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free
59	2615		Niobium, tantalum, vanadium or zirconium ores and concentrates																									12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
60		2615 10 00	- Zirconium ores and concentrates	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
61	2615 90		- Other :																									12%	Nil,2% or 6%	Notification No. 12/2012, C.E dated 17/3/2012 S.No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
62		2615 90 10	--- Vanadium ores and concentrates	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free
63		2615 90 20	--- Niobium or tantalum ores and concentrates	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Restricted			12%	Nil,2% or 6%	Notification No. 12/2012-CE Dated 17.3.2012 Sl. No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
64	2616		Precious metal ores and concentrates
65		2616 10 00	- Silver ores and concentrates	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012-CE Dated 17.3.2012 Sl. No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
66	2616 90		- Other :																									12%	Nil,2% or 6%	Notification No. 12/2012-CE Dated 17.3.2012 Sl. No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
67		2616 90 10	--- Gold ores and concentrates	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		2%	Notification No. 12/2012-Cus Dated 17/3/2012 Sl. No. 116 Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 8A								Free
68		2616 90 90	--- Other	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012-CE Dated 17.3.2012 Sl. No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
69	2617		Other ores and concentrates
70		2617 10 00	- Antimony ores and concentrates	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012-CE Dated 17.3.2012 Sl. No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
71		2617 90 00	- Other	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012-CE Dated 17.3.2012 Sl. No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
72		2618 00 00	Granulated slag (slag sand) from the manufacture of iron or steel	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free
73	2619		Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel																									12%	Nil,2% or 6%	Notification No. 12/2012-CE Dated 17.3.2012 Sl. No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
74	2619 00		- Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel :																									12%	Nil,2% or 6%	Notification No. 12/2012-CE Dated 17.3.2012 Sl. No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
75		2619 00 10	--- Converted slag (scull) of blast furnance	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Restricted			12%	2% or 6%		Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
76		2619 00 90	--- Other	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Restricted
77	2620		Slag Ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds
78			- Containing mainly zinc :																									12%	Nil,2% or 6%	Notification No. 12/2012-CE Dated 17.3.2012 Sl. No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
79		2620 11 00	-- Hard zinc spelter	Kg.	10%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 120	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Restricted			12%	Nil,2% or 6%	Notification No. 12/2012-CE Dated 17.3.2012 Sl. No.56	Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
80		2620 19 00	-- Other	Kg.	10%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 120	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Restricted
81			- Containing mainly lead :
82		2620 21 00	-- Leaded gasoline sludges and leaded anti-knock compound sludges	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Restricted			12%	2% or 6%		Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
83		2620 29 00	-- Other	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Restricted			12%	2% or 6%		Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
84	2620 30		- Containing mainly copper :			5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 121
85		2620 30 10	--- Brass dross	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Restricted			12%	2% or 6%		Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
86		2620 30 90	--- Other	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Restricted			12%	2% or 6%		Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
87	2620 40		- Containing mainly aluminium :
88		2620 40 10	--- Aluminium dross		5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions															Restricted			12%	2% or 6%		Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
89		2620 40 90	--- Other		5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions															Restricted			12%	2% or 6%		Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
90		2620 60 00	- Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds.	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Restricted
91			- Other :																									12%	2% or 6%		Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
92		2620 91 00	-- Containing antimony, beryllium, cadmium, chromium or their mixtures	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Restricted			12%	2% or 6%		Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
93		2620 99 00	-- Other	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Restricted			12%	2% or 6%		Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
94	2621		Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste
95		2621 10 00	- Ash and residues from the incineration of municipal waste	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Restricted			12%	2% or 6%		Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions
96		2621 90 00	- Other	Kg.	5%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 116	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Restricted			12%	2% or 6%		Notification 1/2011 dated 01.03.2011 S.No.27 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.14	Any Chapter Exemption	General Exemptions

---

1. Refer Vide Chapter IV of the Finance Act 2012-13