Chapter 27 (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)
2701 - Coal; briquettes, ovoids and similar solid fuels manufactured from coal        
- Coal, whether or not pulverised, but not agglomerated :        
2701 11 00 -- Anthracite Kg. 10% - BCD: 1%
 BCD: NIL for specified countries
IGST: 5%
 CESS: 1.5%
2701 12 00  -- Bituminous coal Kg. 10% - BCD: 1%
 IGST: 5%
 CESS: 1.5%
2701 19 -- Other coal :        
2701 19 10 --- Coking Coal Kg. 10% - BCD: 1%
 IGST: 5%
 CESS: 1.5%
2701 19 20 --- Steam coal Kg. 10% - BCD: 1%
 IGST: 5%
 CESS: 1.5%
2701 19 90 --- Other Kg. 10% - BCD: 1%
 IGST: 5%
 CESS: 1.5%
2701 20 - Briquettes, ovoids and similar solid fuels manufactured from coal :        
2701 20 10 --- Anthracite agglomerated Kg. 10% - BCD: 1%
 IGST: 5%
 CESS: 1.5%
2701 20 90 --- Other Kg. 10% - BCD: 1%
 IGST: 5%
 CESS: 1.5%
2702 Lignite, whether or not agglomerated, excluding jet        
2702 10 00  - Lignite, whether or not pulverised, but not agglomerated  Kg. 10% - BCD: 1%
 IGST: 5%
 CESS: 1.5%
2702 20 00  - Agglomerated lignite  Kg. 10% - BCD: 1%
 IGST: 5%
 CESS: 1.5%
2703 Peat (including peat litter), whether or not agglomerated        
2703 00 - Peat (including peat litter), whether or not agglomerated :        
2703 00 10 - Peat whether or not compressed into bales, but not agglomerated Kg. 10% - BCD: 1%
 IGST: 5%
 CESS: 1.5%
2703 00 90 -- Other Kg. 10% - BCD: 1%
 IGST: 5%
 CESS: 1.5%
2704 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon        
2704 00 - Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon :        
2704 00 10 --- Retort carbon (gas carbon) Kg. 10% - BCD: 5%
 ADD: See Notification
IGST: 5%
2704 00 20 --- Coke and semi-coke of lignite or of peat Kg. 10% - BCD: 5%
 ADD: See Notification
 IGST: 5%
2704 00 30 --- Hard coke of coal Kg. 10% - BCD: 5%
 ADD: See Notification
 IGST: 5%
2704 00 40 --- Soft coke of coal Kg. 10% - BCD: 5%
 ADD: See Notification
 IGST: 5%
2704 00 90 --- Other Kg. 10% - BCD: 5%
 ADD: See Notification
 IGST: 5%
2705 00 00 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons  Kg. 10% - BCD: 5%
 IGST: 5%
2706 Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars        
2706 00 - Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars:        
2706 00 10 --- Coal tar Kg. 10% - BCD: 5%
 IGST: See Extract
2706 00 90 --- Other Kg. 10% - BCD: 5%
 IGST: See Extract
2707 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents        
2707 10 00  - Benzole (benzene) Kg. 10% - BCD: 2.5%
 IGST: 18%
2707 20 00  - Toluole (toluene) Kg. 10% - BCD: 2.5%
 IGST: 18%
2707 30 00  - Xylol (xylenes) Kg. 10% - BCD: 2.5%
 IGST: 18%
2707 40 00  - Naphthalene  Kg. 10% - BCD: 2.5%
 IGST: 18%
2707 50 00  - Other aromatic hydrocarbon mixtures of which 66% or more by volume (including  losses) distils at 250°C by the ASTM D 86 method  Kg. 10% - BCD: 2.5%
 BCD: Nil for specified countries
 IGST: 18%
- Other :        
2707 91 00  -- Creosote oils  Kg. 10% - BCD: 2.5%
 IGST: 18%
2707 99 00  -- Other  Kg. 10% - BCD: 2.5%
 BCD: Nil for specified countries
IGST: 18%
2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars        
2708 10 - Pitch :        
2708 10 10 --- Obtained by blending with creosote oil or other coal tar distillates Kg. 10% - BCD: 2.5%
 IGST: 18%
2708 10 90 --- Other Kg. 10% - BCD: 2.5%
 IGST: 18%
2708 20 00  - Pitch coke  Kg. 10% - BCD: 2.5%
 IGST: 18%
1[2709 PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE        
2709 00 --Petroleum oils and oils obtained from bituminous minerals, crude        
2709 00 10 --- Petroleum crude kg. 5% --- BCD: NIL
2709 00 90 --- Other kg. 5% --- BCD: NIL]
old[2709 00 00 Petroleum oils and oils obtained from bituminous minerals, crude Kg. 5% -]  
2710  Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations ; waste oils        
- Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing bio-diesel and other than waste oils.        
2710 12 -- Light Oils and preparations :        
    - - - Naphtha:        
2710 12 21   - - - - Light naphtha    Kg. 10% - BCD: See Notification
 IGST: See Extract
2710 12 22  - - - - Heavy naphtha  Kg. 10% - BCD: See Notification
 IGST: See Extract
2710 12 29   - - - - Full range naphtha Kg. 10% - BCD: See Notification
 IGST: See Extract
   - - - Solvent 60/80, solvent 50/120 and solvent 145/205 (petroleum hydrocarbon solvents) as specified under standard IS 1745:        
2710 12 31  - - - - Solvent 60/80  Kg. 10% - BCD: See Notification
 IGST: See Extract
2710 12 32  - - - - Solvent 50/120 Kg. 10% - BCD: See Notification
 IGST: See Extract
2710 12 39 - - - - Solvent 145/205  Kg. 10% - BCD: See Notification
 IGST: See Extract
  - - - Motor gasoline conforming to standard IS 2796, IS 17021 or IS 17076:        
2710 12 41    - - - - Motor gasoline conforming to standard IS 2796  Kg. 10% - BCD: See Notification
 IGST: See Extract
2710 12 42 - - - - E 20 fuel conforming to standard IS 17021                            Kg. 10% - BCD: See Notification
 IGST: See Extract
2710 12 49 - - - - M15 fuel conforming to standard IS 17076  Kg. 10% - BCD: See Notification
 IGST: See Extract
2710 12 50   - - - Aviation gasoline conforming to standard IS 1604 Kg. 10% - BCD: See Notification
 IGST: See Extract
2710 12 90  - - - Other     Kg. 10% - BCD: See Notification
 IGST: See Extract
2710 19 - - Other:        
2710 19 20  - - - Solvent 125/240 (petroleum hydrocarbon solvent) as specified under standard IS 1745 Kg. 10% - BCD: See Extract
IGST: See Extract
  - - - Kerosene intermediate and oils obtained from kerosene intermediate:        
2710 19 31 - - - - Kerosene intermediate  Kg. 10% - BCD: See Extract
IGST: See Extract
2710 19 32  - - - - Kerosene conforming to standard IS 1459 Kg. 10% - BCD: See Extract
IGST: See Extract
2710 19 39   - - - - Aviation turbine fuels, kerosene type conforming to standard IS 1571 Kg. 10% - BCD: See Extract
IGST: See Extract
   - - - Gas oil and oils obtained from gas oil:        
2710 19 41   - - - - Gas oil  Kg. 10% - BCD: See Extract
IGST: See Extract
2710 19 42 - - - - Vacuum gas oil Kg. 10% - BCD: See Extract
IGST: See Extract
2710 19 43 - - - - Light diesel oil conforming to standard IS 15770  Kg. 10% - BCD: See Extract
IGST: See Extract
2710 19 44 - - - - Automotive diesel fuel, not containing biodiesel, conforming to standard IS 1460 Kg. 10% - BCD: See Extract
IGST: See Extract
2710 19 49 - - - - High flash high speed diesel fuel conforming to standard IS 16861 Kg. 10% - BCD: See Extract
IGST: See Extract
  - - - Fuel oils conforming to standard IS 1593:        
2710 19 51 - - - - Grade LV   Kg. 10% - BCD: See Extract
IGST: See Extract
2710 19 52 - - - - Grade MV1 Kg. 10% - BCD: See Extract
IGST: See Extract
2710 19 53 - - - - Grade MV2 Kg. 10% - BCD: See Extract
IGST: See Extract
2710 19 59 - - - - Grade HV Kg. 10% - BCD: See Extract
IGST: See Extract
  - - - Fuels (Class F) or marine fuels conforming to standard IS 16731:        
2710 19 61 - - - - Distillate oil  Kg. 10% - BCD: See Extract
IGST: See Extract
2710 19 69 - - - - Residual oil  Kg. 10% - BCD: See Extract
IGST: See Extract
  - - - Base oil and lubricating oil:        
2710 19 71 - - - - Base oil Kg. 10% - BCD: See Extract
IGST: See Extract
2710 19 72 - - - - Engine oil (internal combustion engine crankcase oils) conforming to standard IS 13656 Kg. 10% - BCD: See Extract
IGST: See Extract
2710 19 73   - - - - Engine oil conforming to standard IS 14234  Kg. 10% - BCD: See Extract
IGST: See Extract
2710 19 74 - - - - Automotive gear oil conforming to standard IS 1118 Kg. 10% - BCD: See Extract
IGST: See Extract
2710 19 75 - - - - Industrial gear oil conforming to standard IS 8406 Kg. 10% - BCD: See Extract
IGST: See Extract
2710 19 76 - - - - General purpose machinery and spindle oils conforming to standard IS 493 Kg. 10% - BCD: See Extract
IGST: See Extract
2710 19 77   - - - - Turbine lubricating oil conforming to standard IS 1012  Kg. 10% - BCD: See Extract
IGST: See Extract
2710 19 78 - - - - Other lubricating oil, conforming to any other BIS standard Kg. 10% - BCD: See Extract
IGST: See Extract
2710 19 79  - - - - Other lubricating oil, not conforming to any BIS standard Kg. 10% - BCD: See Extract
IGST: See Extract
  - - - Cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil:        
2710 19 81 - - - - Cutting oil conforming to standard IS 1115 Kg. 10% - BCD: See Extract
IGST: See Extract
2710 19 82  - - - - Cutting oil (neat) conforming to standard IS 3065 Kg. 10% - BCD: See Extract
IGST: See Extract
2710 19 83   - - - - Hydraulic oil conforming to standard IS 3098 or IS 11656 Kg. 10% - BCD: See Extract
IGST: See Extract
2710 19 84 - - - - Industrial white oil conforming to standard IS 1083 Kg. 10% - BCD: See Extract
IGST: See Extract
2710 19 85 - - - - Insulating oil for transformer and circuit-breaker (transformer and circuit-breaker oils) conforming to standard IS 335 or IS 12463 Kg. 10% - BCD: See Extract
IGST: See Extract
2710 19 86  - - - - Mineral oil for cosmetic industry conforming to  standard IS 7299 Kg. 10% - BCD: See Extract
IGST: See Extract
2710 19 87  - - - - Jute batching oil conforming to standard IS 1758 Kg. 10% - BCD: See Extract
IGST: See Extract
2710 19 88

- - - - Other cutting oil, hydraulic oil, industrial white oil,   jute batching oil, mineral oil for cosmetic industry, transformer oil conforming to any other BIS standard

 Kg. 10% - BCD: See Extract
IGST: See Extract
2710 19 89  - - - - Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil, not conforming to any BIS standard Kg. 10% - BCD: See Extract
IGST: See Extract
2710 19 90 - - - Other Kg. 10% - BCD: See Extract
IGST: See Extract
2710 20  - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils:        
2710 20 10  - - - Automotive diesel fuel, containing biodiesel,  conforming to standard IS 1460 Kg. 10% - BCD: See Notification
IGST: See Extract
2710 20 20 - - - Diesel fuel blend (B6 to B20) conforming to standard IS 16531 Kg. 10% - BCD: See Notification
IGST: See Extract
2710 20 90 - - - Other  Kg. 10% - BCD: See Notification
IGST: See Extract
  - Waste oil :        
2710 91 00 - Containing polychlorinated biphenyls PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) Kg. 10% - BCD: See Notification
 IGST: See Extract
2710 99 00 - - Other : Kg. 10% - BCD: See Notification
 IGST: See Extract
2711 Petroleum gases and other gaseous hydrocarbons        
- Liquified:        
2711 11 00  -- Natural gas  Kg. 10% - BCD: See Notification
 IGST: 18%
2711 12 00  -- Propane  Kg. 10% - BCD: 2.5%
 IGST: 5%
2711 13 00 -- Butanes  Kg. 10% - BCD: 2.5%
BCD: See Notifications for specified countries
 IGST: 5%
2711 14 00  -- Ethylene, propylene, butylene and butadiene  Kg. 10% - BCD: See Extract
 IGST: 18%
2711 19 - -Other:        
2711 19 10 -- LPG (for non-automotive purposes) conforming to standard IS 4576 Kg. 10% - BCD: See Extract
2711 19 20 -- LPG (for automotive purposes) conforming to standard IS 14861 Kg. 10% - BCD: See Extract
2711 19 90 -- Other Kg. 10% - BCD: See Extract
- In gaseous state :        
2711 21 00  -- Natural gas  Kg. 10% - BCD: See Notification
 IGST: 18%
2711 29 00  -- Other  Kg. 10% - BCD: See Extract
 IGST: 18%
2712 Petroleum jelly, paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured        
2712 10 - Petroleum jelly :        
2712 10 10 --- Crude Kg. 10% - BCD: 5%
 IGST: 18%
2712 10 90 --- Other Kg. 10% - BCD: 5%
 IGST: 18%
2712 20 00 - Paraffin wax containing by weight less than 0.75% of oil  Kg. 10% - BCD: 5%
 IGST: 18%
2712 90 - Other :        
2712 90 10 --- Micro-crystalline petroleum wax Kg. 10% - BCD: 5%
 IGST: 18%
2712 90 20 --- Lignite wax Kg. 10% - BCD: 5%
 IGST: 18%
2712 90 30 --- Slack wax Kg. 10% - BCD: 5%
 IGST: 18%
2712 90 40 - Paraffin wax containing by weight 0.75% or more of oil  Kg. 10% - BCD: 5%
 IGST: 18%
2712 90 90 --- Other Kg. 10% - BCD: 5%
 IGST: 18%
2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals        
- Petroleum coke:        
2713 11 -- Not calcined: Kg. 10% -  
2713 11 10 Raw petroleum coke for anode making in aluminium industry conforming to standard IS 17049 Kg. 10% - BCD: NIL for specified countries
IGST: 18%
2713 11 90 - - -Other Kg. 10% - BCD: NIL for specified countries
IGST: 18%
2713 12 -- Calcined         
2713 12 10 - - - Calcined petroleum coke for anode making in aluminium industry conforming to standard IS 17049 Kg. 10% - BCD: 7.5%
IGST: 18%
2713 12 90 - - - Other Kg. 10% - BCD: 7.5%
IGST: 18%
2713 20 00  - Petroleum bitumen  Kg. 10% - BCD: 5%
 IGST: 18%
2713 90 00  - Other residues of petroleum oils or of oils obtained from bituminous minerals  Kg. 10% - BCD: 5%
 IGST: 18%
2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks        
2714 10 00  - Bituminous or oil shale and tar sands  Kg. 10% - BCD: 5%
 IGST: 18%
2714 90 - Other :        
2714 90 10 --- Asphalt, natural Kg. 10% - BCD: Nil Condition
BCD: NIL for specified countries
 IGST: 18%
2714 90 20 --- Bitumen, natural Kg. 10% - BCD: Nil Condition
 BCD: NIL for specified countries
IGST: 18%
2714 90 30 --- Gilsonete Kg. 10% - BCD: Nil Condition
 BCD: NIL for specified countries
IGST: 18%
2714 90 90 --- Other Kg. 10% - BCD: Nil Condition
BCD: NIL for specified countries
 IGST: 18%
2715 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)        
2715 00 - Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) :        
2715 00 10 --- Cut backs, bituminous or asphalt Kg. 10% - BCD: 5%
BCD: 80% concession on specified countries
IGST: 18%
2715 00 90 --- Other Kg. 10% - BCD: 5%
 BCD: 80% concession on specified countries
IGST: 18%
2716 00 00 Electrical energy  1000 KWH Rs. 2000 per 1000 Kwh - BCD: See Extract
BCD: See Notifications for specified countries

1. Substituted Vide:  Finance Act 2021

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.

Conditions

1. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. (Vide:- Notification No.50/2017-Condition No- 9)