Chapter 97
Works of art, collectors' pieces and antiques
|
Heading |
Description of article |
Unit | Rate of duty | |
| Standard | Preferential Areas | |||
| (1) | (2) | (3) | (4) | (5) |
| 9701 | Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand painted or hand decorated manufactured articles; collages and similar decorative plaques | |||
| 9701 10 | - Paintings, drawings and pastels : | |||
| 9701 10 10 | -- Madhubani paintings (on textiles) | u | 10% | - |
| 9701 10 20 | -- Kalamkari paintings (on textiles) | u | 10% | - |
| 9701 10 30 | -- Rajasthani paintings (on textiles) | u | 10% | - |
| 9701 10 90 | -- Other | u | 10% | - |
| 9701 90 | - Other : | |||
| 9701 90 91 | -- Domestic articles of wood (hand decorated) | Kg. | 10% | - |
| 9701 90 92 | -- Restaurant decoration of plastics | Kg. | 10% | - |
| 9701 90 99 | -- Other | Kg. | 10% | - |
| 9702 00 00 | Original engravings, prints and lithographs | u | 10% | - |
| 9703 | Original sculptures and statuary, in any material | |||
| 9703 00 | - Original sculptures and statuary, in any material : | |||
| 9703 00 10 | -- Original sculptures and statuary, in any metal | u | 10% | - |
| 9703 00 20 | -- Original sculptures and statuary, in any stone | u | 10% | - |
| 9703 00 90 | -- Original sculptures and statuary, in other materials | u | 10% | - |
| 9704 | Postage or revenue stamps, stamp post marks, first day covers, postal stationery (stamped paper), and the like, used or unused, other than heading 4907 | |||
| 9704 00 | - Postage or revenue stamps, stamp post marks, first day covers, postal stationery (stamped paper), and the like, used or unused, other than heading 4907 : | |||
| 9704 00 10 | -- Used postal stamp | Kg. | Free | - |
| 9704 00 20 | -- Used or unused first-day covers for philatelists | Kg. | Free | - |
| 9704 00 90 | -- Other | Kg. | Free | - |
| 9705 | Collections and collectors pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeonotological, ethnographic or numismatic interest | |||
| 9705 00 | - Collections and collectors pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeonotological, ethnographic or numismatic interest : | |||
| 9705 00 10 | -- Stuffed animals and birds (taxidermy) | Kg. | 10% | - |
| 9705 00 90 | -- Other | Kg. | 10% | - |
| 9706 00 00 | Antiques of an age exceeding one hundred years | Kg. | 10% | - |
Exemptions
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.