Customs Tariff

Chapter 34

General Exemptions Related To Chapter 34

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 -34

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. 34

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

3401

 

Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4

 

 

- Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5

3401 11

 

-- For toilet use (including medicated products): 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6

 

3401 11 10

-- Medicated toilet soaps

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

...

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[31.5]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.40

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.40]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

 

3401 11 20

-- Shaving soaps other than shaving cream

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

...

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[31.5]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.40

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.40]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8

 

3401 11 90

-- Other

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

...

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

31.5

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.40

Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.40

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9

3401 19

 

-- Other : 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10

 

 

-- Bars and blocks of not less than 500 gm in weight :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11

 

3401 19 11

-- Industrial soap

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

...

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[33]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.39

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.39]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12

 

3401 19 19

-- Other

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

...

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[33]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.39

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.39]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

13

 

3401 19 20

-- Flakes, chips and powder

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

...

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[33]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.39

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.39]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14

 

3401 19 30

-- Tablets and cakes

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

...

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[33]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.39

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.39]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15

 

 

-- Household and laundry soaps not elsewhere specified or included :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16

 

3401 19 41

-- Household soaps

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

...

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[33]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.39

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.39]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17

 

3401 19 42

-- Laundry soaps

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

...

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[33]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.39

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.39]

 

12%

Nil

Notification 12/2012 CE dated 17.03.2012 S.No.137

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18

 

3401 19 90

-- Other

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

...

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[33]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.39

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.39]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19

 

3401 20 00 

- Soap in other forms 

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

...

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[33]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.39

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.39]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

20

3401 30

 

-- Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and pt up for retail sale, whether or not containing soap :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

21

 

 

-- For toilet use (including medicated products) :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

22

 

3401 30 11

-- Medicated toilet soaps

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

...

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

 

 

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

23

 

3401 30 12

-- Shaving cream and shaving gel

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

...

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

 

 

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

24

 

3401 30 19

-- Other

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

...

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

 

 

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

25

 

3401 30 90

-- Other

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

...

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

 

 

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

26

3402

 

Organic surface-active agents (other than soap), surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of Heading No. 3401

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

27

 

 

- Organic surface-active agents, whether or not put up for  retail sale :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

28

3402 11

 

-- Anionic: 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

29

 

3402 11 10

-- Silicon surfactant

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

10%

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[31.5]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.40

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.40]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

30

 

3402 11 90

-- Other

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

10%

 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[31.5]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.40

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.40]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

31

 

3402 12 00 

-- Cationinc 

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

10%

 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[31.5]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.40

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.40]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

32

 

3402 13 00 

-- Non-ionic 

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

10%

 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[31.5]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.40

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.40]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

33

 

3402 19 00 

-- Other 

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

10%

 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[31.5]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.40

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.40]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

34

3402 20

 

- Preparations put up for retail sale :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

35

 

3402 20 10

-- Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[31.5]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.40

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.40]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

36

 

3402 20 20

-- Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[31.5]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.40

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.40]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

37

 

3402 20 90

-- Other

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[31.5]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.40

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.40]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

38

3402 90

 

- Other :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

39

 

 

-- Synthetic detergents :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

40

 

3402 90 11

-- Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[31.5]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.40

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.40]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

41

 

3402 90 12

-- Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[31.5]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.40

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.40]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

42

 

3402 90 19

-- Other

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[31.5]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.40

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.40]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

43

 

3402 90 20

-- Sulphonated or sulphated or oxidized or chlorinated castor oil; sulphonated or sulphated or oxidized or chlorinated fish oil; sulphonated or sulphated or oxidized or chlorinated sperm oil; sulphonated or sulphated or oxidized or chlorinated neats foot oil

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

 

 

 

12%

Nil

Notification 12/2012 CE dated 17.03.2012 S.No.138

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

44

 

3402 90 30

-- Penetrators

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[31.5]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.40

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.40]

 

12%

 

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

45

 

 

-- Wetting agents :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

46

 

3402 90 41

-- Washing preparations including auxiliary washing preparations) and cleaning preparations, having a basis of soap of other organic surface active agents.

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[31.5]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.40

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.40]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

47

 

3402 90 42

-- Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[31.5]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.40

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.40]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

48

 

3402 90 49

-- Other

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[31.5]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.40

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.40]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

49

 

 

-- Washing preparations whether or not containing soap :

 

 

 

 

 

 

Any Chapter Exemption

General exemptions

 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

50

 

3402 90 51

-- Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[31.5]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.40

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.40]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

51

 

3402 90 52

-- Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[31.5]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.40

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.40]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

52

 

3402 90 59

-- Other

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[31.5]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.40

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.40]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

53

 

 

-- Other :

 

 

 

 

 

 

Any Chapter Exemption

General exemptions

 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

54

 

3402 90 91

-- Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents.

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[31.5]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.40

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.40]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

55

 

3402 90 92

-- Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents.

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[31.5]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.40

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.40]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

56

 

3402 90 99

-- Other

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[31.5]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.40

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.40]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

57

3403

 

Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 per cent or more by weight of petroleum oils or of oils obtained from bituminous minerals:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

58

 

 

- Containing petroleum oils or oils obtained from bituminous minerals :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

59

 

3403 11 00 

--Preparations for the treatment of textile materials, leather, furskins or other materials 

Kg.

 

10% 

7.5%

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 214

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[33]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.41

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.41]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

60

 

3403 19 00 

-- Other 

Kg.

 

10% 

7.5%

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 214

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[33]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.41

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.41]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

61

 

 

- Other:

 

 

 

 

 

 

 

 

 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

62

 

3403 91 00 

-- Preparations for the treatment of textile materials, leather, furskins or other materials 

Kg.

 

10% 

7.5%

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 214

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[33]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.41

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.41]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

63

 

3403 99 00 

-- Other 

Kg.

 

10% 

7.5%

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 214

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[33]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.41

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.41]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

64

3404

 

Artificial waxes and prepared waxes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

65

 

3404 20 00 

- Of poly(oxyethylene) polyethylene glycol 

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

 

 

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

66

3404 90

 

-Other  :

 

 

 

 

 

 

Any Chapter Exemption

General exemptions

 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

67

 

3404 90 10

-- Sealing wax (including bottle sealing wax) in sticks, cakes or similar forms

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

 

 

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

68

 

3404 90 20

-- Polyethylene wax

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

 

 

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

69

 

 

-- Artificial waxes (including water soluble waxes) prepared waxes, not emulsified or containing solvents :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

70

 

3404 90 31

-- Poly brominated biphenyls

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Restricted

 

 

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

71

 

3404 90 32

-- Poly chlorinated biphenyls

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Restricted

 

 

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

72

 

3404 90 33

-- Poly chlorinated terphenyls

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Restricted

 

 

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

73

 

3404 90 39

-- Other

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

 

 

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

74

 

3404 90 90

-- Other

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

 

 

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

75

3405

 

Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, non-wovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of Heading No. 3404

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

76

 

3405 10 00 

- Polishes, creams and similar preparations for footwear or leather 

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[33]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.42

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.42]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

77

 

3405 20 00 

- Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other wood work 

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[33]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.42

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.42]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

78

 

3405 30 00 

- Polishes and similar preparations for coach-work, other than metal polishes 

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[33]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.42

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.42]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

79

 

3405 40 00 

- Scouring pastes and powders and other scouring preparations 

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[33]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.42

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.42]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

80

3405 90

 

-Other :

 

 

 

 

 

 

Any Chapter Exemption

General exemptions

 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

81

 

3405 90 10

-- Polishes and compositions for application to metal including diamond polishing powder or paste

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[33]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.42

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.42]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

82

 

3405 90 90

-- Other

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

30

 

 

Old[33]

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.42

Old[Notification No. 14/2008-CE (NT) Dated 1/3/2008 S.No.42]

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

83

3406

 

Candles, tapers and the like 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

84

3406 00

 

-- Candles, tapers and the like :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

85

 

3406 00 10

-- Candles

Kg.

 

1[25%]old[10%] 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

35

Notification No. 49/2008-CE (NT) Dated 24/12/2008 Sl.No.132

 

 

12%

12%,2% or 6%

Notification 1/2011 dated 01.03.2011 S.No.45

Notification No. 2/2011-CE Dated 1/3/2011 Sl. No. 24

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

86

 

3406 00 90

-- Other

Kg.

 

1[25%]old[10%] 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

 

 

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

87

3407

 

Modelling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or simi-lar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

88

3407 00

 

-- Modelling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

89

 

3407 00 10

-- Modelling pastes, including those put up for children's amusement

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

 

 

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

90

 

3407 00 90

-- Other

Kg.

 

10% 

 

 

 

Any Chapter Exemption

General exemptions

... 

2%

 

1%

 

4%

 

 

 

 

 

 

 

 

 

 

Free

 

 

 

12%

12%

 

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1 Substituted Vide Finance Bill 2018