Chapter 91 

Heading
No. 

Description of article

 Unit Rate of duty
      Standard Preferential Areas
(1) (2)  (3) (4) (5)
9101 Wrist-Watches,  pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal      
  - Wrist-watches, electrically operated whether or not incorporating a stop-watch facility :      
9101 11 00 -- With mechanical display only u 1[20%]
old[10%]		 -
9101 19 00 -- Other u 1[20%]
old[10%]		 -
  -- Other wrist-watches, whether or not incorporating a stop-watch facility :      
9101 21 00 -- with automatic winding u 1[20%]
old[10%]		 -
9101 29 00 -- Other u 1[20%]
old[10%]		 -
  - Other :      
9101 91 -- Electrically operated :      
9101 91 10 -- Pocket watches u 1[20%]
old[10%]		 -
9101 91 20 -- Stop watches u 1[20%]
old[10%]		 -
9101 91 90 -- Other u 1[20%]
old[10%]		 -
9101 99 -- Other :      
9101 99 10 -- Pocket watches u 1[20%]
old[10%]		 -
9101 99 20 -- Stop watches u 1[20%]
old[10%]		 -
9101 99 90 -- Other u 1[20%]
old[10%]		 -
9102 Wrist-watches,  pocket-watches and other watches, including stop watches, other than those of heading 9101      
  - Wrist-watches, electrically, whether or not incorporating a stop-watch facility :      
9102 11 00 -- With mechanical display only u 1[20%]
old[10%]		 -
9102 12 00 - With opto-electronic display only u 1[20%]
old[10%]		 -
9102 19 00 -- Other u 1[20%]
old[10%]		 -
  - Other wrist-watches, whether or not incorporating a stop-watch facility :      
9102 21 00 -- with automatic winding u 1[20%]
old[10%]		 -
9102 29 00 -- Other u 1[20%]
old[10%]		 -
  - Other :      
9102 91 -- Electrically operated :      
9102 91 10 -- Pocket watches u 1[20%]
old[10%]		 -
9102 91 20 -- Stop watches u 1[20%]
old[10%]		 -
9102 91 90 -- Other u 1[20%]
old[10%]		 -
9102 99 -- Other :      
9102 99 10 -- Pocket watches u 1[20%]
old[10%]		 -
9102 99 20 -- Stop watches u 1[20%]
old[10%]		 -
9102 99 90 -- Other u 1[20%]
old[10%]		 -
9103 Clocks with watch movements, excluding clocks of heading 9104      
9103 10 00 - Electrically operated u 1[20%]
old[10%]		 -
9103 90 00 - Other u 1[20%]
old[10%]		 -
9104 00 00 Instrument panel clocks and clocks of a similar type for vehicles, aircrafts, spacecraft or vessels u 10% -
9105 Other clocks      
  - Alarm clocks :      
9105 11 00 --Electrically operated u 1[20%]
old[10%]		 -
9105 19 00 -- Other u 1[20%]
old[10%]		 -
  - Wall clocks :      
9105 21 00 -- Electrically operated u 1[20%]
old[10%]		 -
9105 29 00 -- Other u 1[20%]
old[10%]		 -
  - Other :      
9105 91 00 --Battery, accumulator or mains powered operated u 1[20%]
old[10%]		 -
9105 99 -- Other :      
9105 99 10 -- Time pieces u 10%1[20%]
old[10%]		 -
9105 99 90 -- Other u 1[20%]
old[10%]		 -
9106 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movements or with synchronous motor (for example, time registers, time-recorders)      
9106 10 00 - Time-registers; time-recorders u 10% -
9106 90 00 - Other u 10% -
9107 00 00 Time switches with clock or watch movement or with synchronous motor u 10% -
9108 Watch movements, complete and assembled      
  - Electrically operated :      
9108 11 00 -- With mechanical display only or with a device to which a mechanical display can be incorporated u 10% -
9108 12 00 -- With opto-electronic display only u 10% -
9108 19 00 -- Other u 10% -
9108 20 00  - With automatic winding u 10% -
9108 90 00 - Other u 10% -
9109 Clock movements, complete and assembled      
9109 10 -Electrically operated:      
9109 10 10 -- Of alarm clocks u 10% -
9109 10 90 -- Other u 10% -
9109 90 00 - Other u 10% -
9110 Complete watch or clock movements, unassembled or partly assembled (movements sets); incomplete watch or clock movements, assembled; rough watch or clock movements      
  - Of watches :      
9110 11 00 -- Complete movements , unassembled or partly assembled (movements sets) u 10% -
9110 12 00 -- Incomplete movements, assembled u 10% -
9110 19 00 -- Rough movements u 10% -
9110 90 00 - Other u 10% -
9111 Watch cases and parts thereof      
9111 10 00 - Cases of precious metal or of metal clad with precious metal u 10% -
9111 20 00 - Cases of base metal, whether or not gold-or silver-plated u 10% -
9111 80 00 - Other cases u 10% -
9111 90 00 - Parts Kg. 10% -
9112 Clock cases and cases of a similar type for other goods of this chapter, and parts thereof      
9112 20 00 -Cases u 10% -
9112 90 00 - Parts Kg. 10% -
9113 Watch straps, watch bands and watch bracelets, and parts thereof      
9113 10 00 - Of precious metal or of metal clad with precious metal u 10% -
9113 20 - Of base metal, whether or not gold-or silver-plated :      
9113 20 10 -- Parts Kg. 10% -
9113 20 90 -- Other Kg. 10% -
9113 90 - Other :      
9113 90 10 -- Parts Kg. 10% -
9113 90 90 -- Other Kg. 10% -
9114 Other clock or watch parts      
9114 10 - Spring including hair-springs :      
9114 10 10 -- For watches Kg. 10% -
9114 10 20 -- For clocks Kg. 10% -
9114 30 - Dials :      
9114 30 10 -- For watches Kg. 10% -
9114 30 20 -- For clocks Kg. 10% -
9114 40 - Plates and bridges :      
9114 40 10 -- For watches Kg. 10% -
9114 40 20 -- For clocks Kg. 10% -
9114 90 - Other :      
9114 90 30 -- Jewels Kg. 10% -
  -- Other :      
9114 90 91 -- For watches Kg. 10% -
9114 90 92 -- For clocks Kg. 10% -

1 Substituted Vide:- Finance Bill 2018

Duties

Effective Rate of Duty

Exemptions

General Exemption

Note:-Additional Duty exempted on all goods except (Petroleum Crude, Motor spirit known as petrol; High speed diesel; Aviation

Turbine Fuel; Liquefied natural gas and Natural Gas) w.e.f. 01.07.2017 vide Notification No.53/2017-cus. dated 30.06.2017.