CHAPTER-24(Chapter Notes)

Relevant Judgements

Tariff Item

Description of article

Unit Rate of duty

 

 

  Standard Preferential Areas Effective Rate of Duty
(1) (2)  (3) (4) (5) (6)

2401

Unmanufactured tobacco; tobacco refuse

       

2401 10

- Tobacco, not stemmed  or stripped :

       

2401 10 10

--- Flue cured Virginia tobacco

Kg. 30% - IGST: See Extract

2401 10 20

--- Sun cured country (natu) tobacco

Kg. 30% - IGST: See Extract

2401 10 30

--- Sun cured virginia tobacco

Kg. 30% - IGST: See Extract

2401 10 40

--- Burley tobacco

Kg. 30% - IGST: See Extract

2401 10 50

--- Tobacco for manufacture of bidis, not stemmed

Kg. 30% - IGST: See Extract

2401 10 60

--- Tobacco for manufacture of chewing tobacco

Kg. 30% - IGST: See Extract

2401 10 70

---Tobacco for manufacture of cigar and cheroot

Kg. 30% - IGST: See Extract

2401 10 80

--- Tobacco for manufacture of hookah tobacco

Kg. 30% - IGST: See Extract

2401 10 90

--- Other

Kg. 30% - IGST: See Extract

2401 20

- Tobacco, partly or wholly stemmed/stripped :

       

2401 20 10

--- Flue cured Virginia tobacco

Kg. 30% - IGST: See Extract

2401 20 20

--- Sun cured country (natu) tobaco

Kg. 30% - IGST: See Extract

2401 20 30

--- Sun cured Virginia tobacco

Kg. 30% - IGST: See Extract

2401 20 40

--- Burely tobacco

Kg. 30% - IGST: See Extract

2401 20 50

--- Tobacco for manufacture of biris

Kg. 30% - IGST: See Extract

2401 20 60

--- Tobacco for manufacture of chewing tobacco

Kg. 30% - IGST: See Extract

2401 20 70

--- Tobacco for manufacture of cigar and cheroot

Kg. 30% - IGST: See Extract

2401 20 80

--- Tobacco for manufacture of hookah tobacco

Kg. 30% - IGST: See Extract

2401 20 90

--- Other

Kg. 30% - IGST: See Extract

2401 30 00 

- Tobacco refuse 

Kg. 30% - IGST: See Extract

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

       

2402 10

- Cigars, cheroots and cigarillos, containing tobacco :

       

2402 10 10

--- Cigar and cheroots

Tu 60% - IGST: 28%

2402 10 20

--- Cigarillos

Tu 60% - IGST: 28%

2402 20

- Cigarettes containing tobacco :

       

2402 20 10

--- Other than filter cigarettes, of length not exceeding 65 millimetres

Tu 30% - IGST: 28%

2402 20 20

--- Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres

Tu 30% - IGST: 28%

2402 20 30

---Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres

Tu 30% - IGST: 28%

2402 20 40

---Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres”

Tu 30% - IGST: 28%

2402 20 50

---Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres

Tu 30% - IGST: 28%

2402 20 90

--- Other

Tu 30% - IGST: 28%

2402 90

- Other :

       

2402 90 10

--- Cigarettes of tobacco substitutes

Tu 30% - IGST: 28%

2402 90 20

--- Cigarillos of tobacco substitutes

Tu 30% - IGST: 28%

2402 90 90

--- Other

Tu 30% - IGST: 28%

2403

Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences

       

 

- Smoking tobacco, whether or not containing tobacco substitutes in any proportion :

       

2403 11

-- Water pipe tobacco specified in Sub-heading Note to this chapter

       

2403 11 10

--- Hookah or gooduku tobacco

Kg. 30% - IGST: 28%

2403 11 90

--- Other

Kg. 30% - IGST: 28%

2403 19

--- Other :

       

2403 19 10

---- Smoking mixtures for pipes and cigarettes

Kg. 30% - IGST: 28%

 

--Biris :

       

2403 19 21

---- Other than Paper rolled biris, manufactured without the aid of machines

Tu 30% - IGST: 28%

2403 19 29

--- Other

Tu 30% - IGST: 28%

2403 19 90 

-- Other 

Kg. 30% - IGST: 28%

 

--Other

       

2403 91 00

"Homogenised" or "reconstituted" tobacco

Kg. 30% - IGST: 28%

2403 99

- Other :

       

2403 99 10

--- Chewing tobacco

Kg. 30% - IGST: 28%

2403 99 20

--- Preparations containing chewing tobacco

Kg. 30% - IGST: 28%

2403 99 30

--- Jarda scented tobacco

Kg. 30% - IGST: 28%

2403 99 40

--- Snuff

Kg. 30% - IGST: 28%

2403 99 50

--- Preparations containing snuff

Kg. 30% - IGST: 28%

2403 99 60

--- Tobacco extracts and essence

Kg. 30% - IGST: 28%

2403 99 70

--- Cut-tobacco

Kg. 30% - IGST: 28%

2403 99 90

--- Other

Kg. 30% - IGST: 28%
2404

PRODUCTS CONTAINING TOBACCO, RECONSTITUTED TOBACCO, NICOTINE, OR TOBACCO OR NICOTINE SUBSTITUTES, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY

       
  - Products intended for inhalation without combustion:        
2404 11 00 -- Containing tobacco or reconstituted tobacco kg. 30% - IGST: 28%
2404 12 00 -- Other, containing nicotine kg. 30% - IGST: 18%
2404 19 00 -- Other kg. 30% - IGST: 28%
  - Other:        
2404 91 00 -- For oral application kg. 30% - IGST: 18%
2404 92 00 -- For transdermal application kg. 30% - IGST: 18%
2404 99 00 -- Other kg. 30% - IGST: 18%

 

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.