Customs Tariff 

The Second Schedule

 

General Explanatory Note : The abbreviation '%' in any column of this Schedule, in relation to the rate of duty, indicates that duty on the goods to which the entry relates shall be charged on the basis of the value of the goods as defined in section 14 of the Customs Act, 1962 (52 of 1962), the duty being equal to such percentage of the value as is indicated in that column.

Heading No.

Chapter/Heading/Sub-heading/Tariff Item

Description of article

Rate of duty

(1)

(2)

(3)

(4)

1.

0901

Coffee

Rs.2200 per quintal

2.

0902

Tea

Rs. 5 per kilogram

3.

0904 11

Black Pepper

Rs. 5 per kilogram

4.

0908 30

Cardamom

Rs.50 per kilogram

5.

0910 30

Turmeric - in powder form

Rs.1500 per tonne

6.

0910 30

Turmeric - in any other form

Rs. 2000 per tonne

7.

1006 30 20

Basmati rice

Rs.12000 per tonne

8.

1202 10

Ground nut in shell

Rs. 1125 per tonne

9.

1202 20

Ground nut kernel

 Rs. 1500 per tonne

1[9A.

1701 Raw sugar, white or refined sugar 20%]

10.

2305

De-oiled groundnut oil cakes

Rs. 125 per tonne

11.

2305

De-oiled groundnut meal (solvent extracted variety)

Rs. 125 per tonne

12.

2306

De-oiled rice bran oil cake

15%

13. 2309 Animal feed Rs. 125 per tonne
14. 2401 Tobacco un manufactured 75 paise per kilogram or 20% whichever is lower

15.

2508 50

Sillimanite

20%

16.

2508 50

Kyanite

Rs. 40 per tonne

17.

2511 10

Barytes

Rs. 50 per tonne

18.

2516

Granite (including black granite), prophyry & basalt, all sorts

15%

19.

2525, 6814

Mica, including fabricated mica

40%

20.

2526 20 00

Steatile (Talc)

20%

21.

2601 11

Iron ores and concentrates, Non-agglomerated

30%

22.

2601 12 Iron ores and concentrates, Agglomerated 30%

23.

2602

Manganese ore

Rs. 20 per tonne

1[23A.

2606 00 10 Bauxite (natural), not calcined 30%

23B.

2606 00 20 Bauxite (natural), calcined 30%]

3[23C.

2606 00 90 Other aluminium ores and concentrates 30%]

24.

2610

Chromium Ores and concentrates, all sorts

30%

1[24A.

2614 00 10 Ilmenite, uprocessed 30%

24B.

2614 00 20 Ilmenite, upgraded (beneficiated ilmenite including ilmenite ground) 30%]

25.

2820 10 00

Manganese Dioxide

20%

26.

41, 43 Hides, skins and leathers, tanned and untanned, all sorts, but not including manufactures of leather 60%

27.

5101

Raw wool

25%

28.

5201

Raw cotton

Rs. 10000 per tonne

29.

5202

Cotton waste, all sorts

40%

30.

5308

Coir Yarn

15%

31.

Any Chapter

Jute manufactures (including manufactures of Bimlipatam Jute or of Mesta fibre) when not in actual use as covering, receptacles or bindings, for other goods not elsewhere specified

 

Rs. 150 per tonne

32.

5310, 6305

Hessian cloth & Bags-

(i) Carpet Backing

(ii) Other hessian cloth (including narrow Backing Cloth) & Bags

when not in actual use as covering, receptacles or binding for other goods

 

Rs.  700 per tonne

Rs. 1000 per tonne 

33.

5310

Jute canvas, jute webbings, jute tarpaulin cloth & manufactures thereof when not in actual use as covering, receptacles or binding for other goods

Rs. 200 per tonne

34.

5310

Sacking (cloth, bags, twist, yarn, rope and twine) when not in actual use as covering, receptacles or binding for other goods

Rs. 150 per tonne

35.

7201

Pig iron and spiegeleisen in pigs, blocks or other primary forms

20%

36.

7203

Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having minimum purity by weight of 99.94%, in lumps, pellets or similar forms

20%

37.

7204

Ferrous waste and scrap, remelting scrap ingots of iron or steel

20%

38.

7205

Granules and powders, of pig iron, spiegeleisen, iron or steel

20%

39.

7206

Iron and non-alloy steel in ingots or other primary forms

20%

40.

7207

Semi-finished products of iron or non-alloy steel

20%

41.

7208

Flat rolled products of iron or non-alloy steel, hot rolled, not clad, plated or coated

20%

42.

7209

Flat rolled products of iron or non-alloy steel, cold rolled (cold-reduced), not clad, plated or coated

20%

43.

2[7210, 7212] old[7210]

Flat rolled products of iron or non-alloy steel, plated or coated with zinc

20%

44.

7213

Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel

20%

45.

7214

Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling

20%

46.

7215

Other bars and rods of iron or non-alloy steel

20%

47.

7216

Angles, shapes and sections of iron or non-alloy steel

20%

48.

7217

Wire of iron or non-alloy steel

20%

49.

7203, 7304, 7305, 7306

Tubes and pipes, of iron or steel

20%

4['50 8545 11 00 Electrodes of a kind used for furnaces 20% ]

 

Cess on Export

Exemptions

 


 

1. Inserted Vide fourth schedule to the Finance Act 2013

2. substituted Vide Finance Act 2013

3. Inserted Vide fourth schedule to the Finance Bill 2017

4. Inserted Vide fourth schedule to the Finance Bill 2018