Customs Tariff

Chapter 42

General Exemptions Related To Chapter 42

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

 

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 -42

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. 42

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

4201 00 00

Saddlery and harness for any animals (including traces, leads, knee pads, muzzles, saddle cloths, saddles bags, dog coats and the like), of any material.

 kg.

10% 

Any Chapter Exemption

General exemptions

... 

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4

4202

Trunks, suit cases, vanity cases, executive cases, brief cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, guncases, holsters and similar containers; travelling bags,  Insulated food or beverages bags, toilet bags, rucksacks, hand bags, shopping bags, wallets, purses, mapcases, cigarette cases, tobacco pouches, tool  bags,  sports bags, bottle cases, jewellery boxes, powder boxes, cutlery cases and similar  containers, of leather or of composition leather, of sheeting  of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5

-Trunks, suit cases, vanity cases, executive cases, brief cases, school satchels and similar containers:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6

4202 11

 With outer surface of leather, of composition leather or of patent leather :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

4202 11 10

--Travel goods (trunks, suit-cases, sports bags and other similar items) of leather

u

1[15%] old[10%] 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8

4202 11 20

--Toilet-bags and cases, of leather

u

1[15%] old[10%]  

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9

4202 11 30

--Satchles

u

1[15%] old[10%]  

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10

4202 11 40

--Brief-cases

u

1[15%] old[10%]  

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11

4202 11 50

--Executive-cases

u

1[15%] old[10%] 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12

4202 11 60

--Vanity-cases

u

1[15%] old[10%] 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

13

4202 11 70

--Attache-cases

u

1[15%] old[10%] 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14

4202 11 90

--Other

u

1[15%] old[10%]  

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15

4202 12

With outer surface of plastics or of textile materials :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16

4202 12 10

--Toilet-cases

u

1[15%] old[10%]  

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17

4202 12 20

--Plastic moulded suit-cases

u

1[15%] old[10%]  

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18

4202 12 30

--Plastic moulded brief-cases

u

1[15%] old[10%] 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19

4202 12 40

--Satchles

u

1[15%] old[10%] 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

20

4202 12 50

--Other travel-goods

u

1[15%] old[10%] 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

21

4202 12 60

--Brief-cases

u

1[15%] old[10%] 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

22

4202 12 70

--Executive-cases other than plastic moulded

u

1[15%] old[10%] 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

23

4202 12 80

--Vanity-cases

u

1[15%] old[10%] 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

24

4202 12 90

--Other

u

1[15%] old[10%] 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

25

4202 19

Other :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

26

4202 19 10

--Travel goods (trunks, suit-cases, sports bags, and other similar items) of leather

u

1[15%] old[10%]  

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

27

4202 19 20

--Toilet-cases

u

1[15%] old[10%] 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

28

4202 19 30

--Satchles

u

1[15%] old[10%] 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

29

4202 19 40

--Brief-cases (other than plastic moulded)

u

1[15%] old[10%] 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

30

4202 19 50

--Executive-cases

u

1[15%] old[10%] 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

31

4202 19 60

--Vanity-cases

u

1[15%] old[10%] 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

32

4202 19 90

--Other

u

1[15%] old[10%]  

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

33

Handbags, whether or not with shoulder strap, including those without handle :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

34

4202 21

 With outer surface of leather, of composition leather or of patent leather :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

35

4202 21 10

--Hand-bags for ladies

u

1[15%] old[10%]  

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

36

4202 21 20

--Vanity-bags

u

1[15%] old[10%]  

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

37

4202 21 90

--Other

u

1[15%] old[10%] 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

38

4202 22

  With outer surface of plastic sheeting or of textile materials:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

39

4202 22 10

--Hands-bags and shopping bags, of artificial plastic material

u

1[15%] old[10%]  

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

40

4202 22 20

--Hand-bags and shopping bags, of cotton

u

1[15%] old[10%]  

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

41

4202 22 30

--Hand-bags and shopping bags, of jute

u

1[15%] old[10%]  

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

42

4202 22 40

--Vanity-bags

u

1[15%] old[10%]  

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

43

4202 22 90

--Other

u

1[15%] old[10%]  

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

44

4202 29

Other :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

45

4202 29 10

--Hand bags of other materials excluding wicker-work or basket work

u

1[15%] old[10%]  

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

46

4202 29 90

--Other

u

1[15%] old[10%]  

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

47

Articles of a kind normally carried in the pocket or in the handbag :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

48

4202 31

With outer surface of leather, of composition leather or of patent leather :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

49

4202 31 10

--Jewellery box

u

1[15%] old[10%]  

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

50

4202 31 20

--Wallets and purses, of leather

u

1[15%] old[10%]  

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

51

4202 31 90

--Other

u

1[15%] old[10%]  

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

52

4202 32

With outer surface of plastic sheeting or of textile materials :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

53

4202 32 10

--Jewellery box

u

1[15%] old[10%]  

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

54

4202 32 90

--Other

u

1[15%] old[10%]  

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

55

4202 39

 Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

56

4202 39 10

--Jewellery box

u

1[15%] old[10%]  

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

57

4202 39 90

--Other

u

1[15%] old[10%]  

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

58

Other:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

59

4202 91 00

--With outer surface of leather, of composition leather or of patent leather

u

1[15%] old[10%]  

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

60

4202 92 00

--With outer surface of plastic sheeting or of textile materials

u

1[15%] old[10%]  

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

61

4202 99 00

 --Other

u

1[15%] old[10%]  

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

62

4203

Refer

Articles of apparel and clothing accessories, of leather or of composition leather

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

63

4203 10

Articles of apparel

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

64

4203 10 10

--Jackets and jerseys

kg

10% 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

65

4203 10 90

--Other

kg

10% 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

66

Gloves, mittens and mitts :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

67

4203 21

Specially designed for use in sports :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

68

4203 21 10

--Gloves

kg

10% 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

69

4203 21 20

--Mittens and mitts

kg

10% 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

70

4203 29

 Other :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

71

4203 29 10

--Gloves for use in industry

kg

10% 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

72

4203 29 20

--Other gloves

kg

10% 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

73

4203 29 30

--Mittens and mitts

kg

10% 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

74

4203 30 00

- Belts and bandoliers

kg

10% 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

75

4203 40

 -Other clothing accessories :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

76

4203 40 10

--Aprons

kg

10% 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

77

4203 40 20

--Semi-chrome grain garments

kg

10% 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

78

4203 40 90

--Other

kg

10% 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

79

4204

Omitted

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

80

4205

Other articles of leather or of composition leather.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

81

4205 00

Other articles of leather or of composition leather :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

82

--Straps other than for machinery or harness :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

83

4205 00 11

--Welt

kg

10% 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

84

4205 00 19

--Other

kg

10% 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

85

4205 00 20

--Leather sofa cover

kg

10% 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

86

4205 00 90

--Other

kg

10% 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

87

4206

ARTICLES OF GUT (OTHER THAN SILK-WORM GUT), OF OLDBEATER’S SKIN, OF BLADDERS OR OF TENDONS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

88

4206 00 10

---For rackets

kg

10% 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

89

4206 00 90

---Other 

kg

10% 

Any Chapter Exemption

General exemptions

....

2%

1%

4%

Free

 

12%

12%

 

Any Chapter Exemption

General Exemptions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1.Substituted Vide:-Notification No. 67/2018-Custom Dated 26/09/2018