CHAPTER-24(Chapter Notes)
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 |
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2401 10 |
- Tobacco, not stemmed or
stripped : |
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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 : |
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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.