Chapter 41 (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)
4101

Raw  hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split

       
4101 20

- Whole hides and skins, of a weight per skin not -exceeding 8 kg when simply dried,10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved :

       
4101 20 10 -- Of cow, including cow calf Kg. Free - BCD: See Notifications for specified countries
IGST:
5%
4101 20 20 -- Of buffalo, including buffalo calf Kg. Free - BCD: See Notifications for specified countries
IGST: 5%
4101 20 90 -- Other Kg. Free - BCD: See Notifications for specified countries
IGST:
5%
4101 50 - Whole hides and skins, of a weight exceeding :        
4101 50 10 -- Of cow, including cow calf Kg. Free - BCD: See Notifications for specified countries
IGST:
5%
4101 50 20 -- Of buffalo, including buffalo calf Kg. Free - BCD: See Notifications for specified countries
IGST:
5%
4101 50 90 -- Other Kg. Free - BCD: See Notifications for specified countries
IGST:
5%
4101 90 - Other, including butts, bends and bellies:        
4101 90 10 -- Of cow, including cow calf Kg. Free - BCD: See Notifications for specified countries
IGST:
5%
4101 90 20 -- Of buffalo, including baffalo calf Kg. Free - BCD: See Notifications for specified countries
IGST:
5%
4101 90 90 -- Other Kg. Free - BCD: See Notifications for specified countries
IGST:
5%
4102

Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1(c) to this Chapter.

       
4102 10 - With wool on :        
4102 10 10 -- Sheep skins Kg. Free - BCD: See Notifications for specified countries
IGST:
5%
4102 10 20 -- Pelts of baby lambs Kg. Free - BCD: See Notifications for specified countries
IGST:
5%
4102 10 30 -- Lamb skins, other than pelts Kg. Free - BCD: See Notifications for specified countries
IGST:
5%
- Without wool on:        
4102 21 -- Pickled :        
4102 21 10 -- Sheep skins Kg. Free - BCD: See Notifications for specified countries
IGST:
5%
4102 21 20 -- Lamb skins Kg. Free - BCD: See Notifications for specified countries
IGST:
5%
4102 21 30 -- Lamb pelt Kg. Free - BCD: See Notifications for specified countries
IGST:
5%
4102 29 -- Other :        
4102 29 10 -- Sheep skins Kg. Free - BCD: See Notifications for specified countries
IGST:
5%
4102 29 20 -- Lamb skins Kg. Free - BCD: See Notifications for specified countries
IGST:
5%
4103

Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1(b) or 1(c) to this Chapter

       
4103 20 00 -- Of reptiles Kg. Free - BCD: See Notifications for specified countries
IGST:
5%
4103 30 00 -- Of swine Kg. Free - BCD: See Notifications for specified countries
IGST:
5%
4103 90 00 -- Other Kg. Free - BCD: See Notifications for specified countries
IGST:
5%
4104

Tanned or Crust hides and skins of Bbvine (including buffalo)or equine animals, without hair on, whether or not split, but not further prepared

       
-- In the wet state (including wet-blue) :        
4104 11 00 -- Full grains, unsplit; grain splits Kg. 10% - BCD: See Notifications for specified countries
IGST:
5%
4104 19 00 -- Other Kg. 10% - BCD: See Notifications for specified countries
IGST:
5%
- In the dry state (crust):        
4104 41 00 -- Full grains, unsplit; grain splits Kg. 10% - BCD: See Notifications for specified countries
IGST:
5%
4104 49 00 --Other Kg. 10% - BCD: See Notifications for specified countries
IGST:
5%
4105

Tanned or Crust skins of Sheep or Lambs, without wool on,whether or not split ,but not further prepared

       
4105 10 00 - In the wet state (including wet-blue) Kg. 10% - BCD: See Notifications for specified countries
IGST:
5%
4105 30 00 - In the dry state (crust) Kg. 10% - BCD: See Notifications for specified countries
IGST:
5%
4106

Tanned or Crust skins of other animals, without wool on,whether or not split ,but not further prepared

       
- Of goats or kids:        
4106 21 00 -- In the wet state (including wet-blue) Kg. 10% - BCD: See Notifications for specified countries
IGST:
5%
4106 22 00 -- In the dry state (crust) Kg. 10% - BCD: See Notifications for specified countries
IGST:
5%
- Of swine:        
4106 31 00 -- In the wet state (including wet-blue) Kg. 10% - BCD: NIL for specified countries
IGST:
5%
4106 32 00 -- In the dry state (crust) Kg. 10% - BCD: NIL for specified countries
IGST:
5%
4106 40 00 -- Of reptiles Kg. 10% - BCD: NIL for specified countries
IGST:
5%
- Other:        
4106 91 00 -- In the wet state (including wet-blue) Kg. 10% - BCD: See Notifications for specified countries
IGST:
5%
4106 92 00 -- In the dry state (crust) Kg. 10% - BCD: NIL for specified countries
IGST:
5%
4107

Leather Further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114

       
- Whole hides and skins:        
4107 11 00 -- Full grains, unsplit Kg. 10% - BCD: See Notifications for specified countries
IGST:
5%
4107 12 00 -- Grain splits Kg. 10% - BCD: See Notifications for specified countries
IGST:
5%
4107 19 00 -- Other Kg. 10% - BCD: See Notifications for specified countries
IGST:
5%
- Other, including sides:        
4107 91 00 -- Full grains, unsplit Kg. 10% - BCD: See Notifications for specified countries
IGST:
5%
4107 92 00 -- Grain splits Kg. 10% - BCD: See Notifications for specified countries
IGST:
5%
4107 99 00 -- Other Kg. 10% - BCD: See Notifications for specified countries
IGST:
5%
4112 00 00 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 Kg. 10% - BCD: See Notifications for specified countries
IGST:
5%
4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114        
4113 10 00 -- Of goats or kids Kg. 10% - BCD: See Notifications for specified countries
IGST:
5%
4113 20 00 -- Of swine Kg. 10% - BCD: See Notifications for specified countries
IGST:
5%
4113 30 00 -- Of reptiles Kg. 10% - BCD: See Notifications for specified countries
IGST:
5%
4113 90 00 -- Other Kg. 10% - BCD: See Notifications for specified countries
IGST:
5%
4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather        
4114 10 00 - Chamois (including combination chamois) leather Kg. 10% - BCD: See Notifications for specified countries
IGST:
5%
4114 20 - Patent leather and patent laminated leather; metallised leather :        
4114 20 10 -- Patent leather and patent laminated leather Kg. 10% - BCD: See Notifications for specified countries
IGST:
5%
4114 20 20 -- Metallised leather Kg. 10% - BCD: See Notifications for specified countries
IGST:
5%
4115 Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour        
4115 10 00 -- Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls Kg. 10% - BCD: See Notifications for specified countries
IGST:
5%
4115 20 - Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour :        
4115 20 10 -- Cuttings of leather Kg. 10% - BCD: See Notifications for specified countries
IGST:
5%
4115 20 90 -- Other Kg. 10% - BCD: See Notifications for specified countries
IGST:
5%

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.