Customs Tariff

Chapter 41

General Exemptions Related To Chapter 41

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 41	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. 41	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	4101		RAW HIDES AND SKINS OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS (FRESH OR SALTED, DRIED, LIMED, PICKLED OR OTHERWISE PRESERVED, BUT NOT TANNED, PARCHMENT- DRESSED OR FURTHER PREPARED), WHETHER OR NOT DEHAIRED OR SPLIT
4	4101 20		- Whole hides and skins, of a weight per skin not -exceeding 8 kg when simply dried,10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved :
5		4101 20 10	-- Of cow, including cow calf	Kg.	Free			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		0%									Free			0%				Any Chapter Exemption	General Exemptions
6		4101 20 20	-- Of buffalo, including buffalo calf	Kg.	Free			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		0%									Free			0%				Any Chapter Exemption	General Exemptions
7		4101 20 90	-- Other	Kg.	Free			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		0%									Free			0%				Any Chapter Exemption	General Exemptions
8	4101 50		- Whole hides and skins, of a weight exceeding 16kg :
9		4101 50 10	-- Of cow, including cow calf	Kg.	Free			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		0%									Free			0%				Any Chapter Exemption	General Exemptions
10		4101 50 20	-- Of buffalo, including buffalo calf	Kg.	Free			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		0%									Free			0%				Any Chapter Exemption	General Exemptions
11		4101 50 90	-- Other	Kg.	Free			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		0%									Free			0%				Any Chapter Exemption	General Exemptions
12	4101 90		- Other, including butts, bends and bellies:									2%		1%		0%
13		4101 90 10	-- Of cow, including cow calf	Kg.	Free			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		0%									Free			0%				Any Chapter Exemption	General Exemptions
14		4101 90 20	-- Of buffalo, including baffalo calf	Kg.	Free			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		0%									Free			0%				Any Chapter Exemption	General Exemptions
15		4101 90 90	-- Other	Kg.	Free			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		0%									Free			0%				Any Chapter Exemption	General Exemptions
16	4102		Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1(c) to this Chapter.
17	4102 10		- With wool on :
18		4102 10 10	-- Sheep skins	u	Free			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		0%									Free			0%				Any Chapter Exemption	General Exemptions
19		4102 10 20	-- Pelts of baby lambs	u	Free			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		0%									Free			0%				Any Chapter Exemption	General Exemptions
20		4102 10 30	-- Lamb skins, other than pelts	u	Free			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		0%									Free			0%				Any Chapter Exemption	General Exemptions
21			- Without wool on:									2%		1%		0%
22	4102 21		-- Pickled :
23		4102 21 10	-- Sheep skins	u	Free			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		0%									Free			0%				Any Chapter Exemption	General Exemptions
24		4102 21 20	-- Lamb skins	u	Free			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		0%									Free			0%				Any Chapter Exemption	General Exemptions
25		4102 21 30	-- Lamb pelt	u	Free			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		0%									Free			0%				Any Chapter Exemption	General Exemptions
26	4102 29		-- Other :									2%		1%		0%
27		4102 29 10	-- Sheep skins	u	Free			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		0%									Free			0%				Any Chapter Exemption	General Exemptions
28		4102 29 20	-- Lamb skins	u	Free			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		0%									Free			0%				Any Chapter Exemption	General Exemptions
29	4103		Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1(b) or 1(c) to this Chapter
31		4103 20 00	-- Of reptiles	Kg.	Free			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		0%									Free
32		4103 30 00	-- Of swine	Kg.	Free			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		0%									Free			0%				Any Chapter Exemption	General Exemptions
33		4103 90 00	-- Other	Kg.	Free			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		0%									Free			0%				Any Chapter Exemption	General Exemptions
34	4104		TANNED OR CRUST HIDES AND SKINS OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS, WITHOUT HAIR ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED																									0%				Any Chapter Exemption	General Exemptions
35			-- In the wet state (including wet-blue) :
36		4104 11 00	-- Full grains, unsplit; grain splits	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free
37		4104 19 00	-- Other	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			0%				Any Chapter Exemption	General Exemptions
38			- In the dry state (crust):						Any Chapter Exemption	General exemptions		2%		1%		4%												0%				Any Chapter Exemption	General Exemptions
39		4104 41 00	-- Full grains, unsplit; grain splits	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free
40		4104 49 00	--Other	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			0%				Any Chapter Exemption	General Exemptions
41	4105		TANNED OR CRUST SKINS OF SHEEP OR LAMBS, WITHOUT WOOL ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED																									0%				Any Chapter Exemption	General Exemptions
42		4105 10 00	- In the wet state (including wet-blue)	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free
43		4105 30 00	- In the dry state (crust)	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			0%				Any Chapter Exemption	General Exemptions
44	4106		TANNED OR CRUST HIDES AND SKINS OF OTHER ANIMALS, WITHOUT WOOL OR HAIR ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED																									0%				Any Chapter Exemption	General Exemptions
45			- Of goats or kids:
46		4106 21 00	-- In the wet state (including wet-blue)	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free
47		4106 22 00	-- In the dry state (crust)	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			0%				Any Chapter Exemption	General Exemptions
48			- Of swine:					Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions		2%		1%		4%												0%				Any Chapter Exemption	General Exemptions
49		4106 31 00	-- In the wet state (including wet-blue)	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free
50		4106 32 00	-- In the dry state (crust)	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			0%				Any Chapter Exemption	General Exemptions
51		4106 40 00	-- Of reptiles	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			0%				Any Chapter Exemption	General Exemptions
52			- Other:																									0%				Any Chapter Exemption	General Exemptions
53		4106 91 00	-- In the wet state (including wet-blue)	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free
54		4106 92 00	-- In the dry state (crust)	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			0%				Any Chapter Exemption	General Exemptions
55	4107		LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING, INCLUDING PARCHMENT-DRESSED LEATHER, OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS, WITHOUT HAIR ON, WHETHER OR NOT SPLIT, OTHER THAN LEATHER OF HEADING 4114																									0%				Any Chapter Exemption	General Exemptions
56			- Whole hides and skins:
57		4107 11 00	-- Full grains, unsplit	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free
58		4107 12 00	-- Grain splits	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			0%				Any Chapter Exemption	General Exemptions
59		4107 19 00	-- Other	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			0%				Any Chapter Exemption	General Exemptions
60			- Other, including sides:																									0%				Any Chapter Exemption	General Exemptions
61		4107 91 00	-- Full grains, unsplit	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free
62		4107 92 00	-- Grain splits	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			0%				Any Chapter Exemption	General Exemptions
63		4107 99 00	-- Other	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			0%				Any Chapter Exemption	General Exemptions
64		4112 00 00	Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114	kg.	10%				Any Chapter Exemption	General exemptions		2%		1%		4%									Free			0%				Any Chapter Exemption	General Exemptions
65	4113		Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114																									0%				Any Chapter Exemption	General Exemptions
66		4113 10 00	-- Of goats or kids	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free
67		4113 20 00	-- Of swine	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			0%				Any Chapter Exemption	General Exemptions
68		4113 30 00	-- Of reptiles	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			0%				Any Chapter Exemption	General Exemptions
69		4113 90 00	-- Other	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			0%				Any Chapter Exemption	General Exemptions
70	4114		Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather																									0%				Any Chapter Exemption	General Exemptions
71		4114 10 00	- Chamois (including combination chamois) leather	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free
72	4114 20		- Patent leather and patent laminated leather; metallised leather :																									0%				Any Chapter Exemption	General Exemptions
73		4114 20 10	-- Patent leather and patent laminated leather	Kg.	10%	Nil	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 256	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free
74		4114 20 20	-- Metallised leather	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			0%				Any Chapter Exemption	General Exemptions
75	4115		Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour																									0%				Any Chapter Exemption	General Exemptions
76		4115 10 00	-- Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free
77	4115 20		- Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour :																									0%				Any Chapter Exemption	General Exemptions
78		4115 20 10	-- Cuttings of leather	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free
79		4115 20 90	-- Other	Kg.	10%			Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 255	Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			0%				Any Chapter Exemption	General Exemptions