Chapter 42 (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)

4201 00 00

Saddlery and harness for any animals (including traces, leads, knee pads, muzzles, saddle cloths, saddles bags, dog coats and the like), of any material.

Kg. 10% - BCD: NIL for specified countries
IGST:
18%

4202

Trunks, suit cases, vanity cases, executive cases, brief cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, guncases, holsters and similar containers; travelling bags,  Insulated food or beverages bags, toilet bags, rucksacks, hand bags, shopping bags, wallets, purses, mapcases, cigarette cases, tobacco pouches, tool  bags,  sports bags, bottle cases, jewellery boxes, powder boxes, cutlery cases and similar  containers, of leather or of composition leather, of sheeting  of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper.

       

-Trunks, suit cases, vanity cases, executive cases, brief cases, school satchels and similar containers:

       

4202 11

 With outer surface of leather, of composition leather:

       

4202 11 10

--Travel goods (trunks, suit-cases, sports bags and other similar items) of leather

u 15% - BCD: See Notifications for specified countries
IGST:
18%

4202 11 20

--Toilet-bags and cases, of leather

u 15% - BCD: See Notifications for specified countries
IGST:
18%

4202 11 30

--Satchles

u 15% - BCD: See Notifications for specified countries
IGST:
18%

4202 11 40

--Brief-cases

u 15% - BCD: See Notifications for specified countries
IGST:
18%

4202 11 50

--Executive-cases

u 15% - BCD: See Notifications for specified countries
IGST:
18%

4202 11 60

--Vanity-cases

u 15% - BCD: 50% concession on specified countries
IGST:
18%

4202 11 70

--Attache-cases

u 15% - BCD: See Notifications for specified countries
IGST:
18%

4202 11 90

--Other

u 15% - BCD: See Notifications for specified countries
IGST:
18%

4202 12

With outer surface of plastics or of textile materials :

       

4202 12 10

--Toilet-cases

u 15% - BCD: 50% concession on specified countries

4202 12 20

--Plastic moulded suit-cases

u 15% - BCD: 50% concession on specified countries
IGST:
18%

4202 12 30

--Plastic moulded brief-cases

u 15% - BCD: 50% concession on specified countries
IGST:
18%

4202 12 40

--Satchles

u 15% - BCD: 50% concession on specified countries
IGST:
18%

4202 12 50

--Other travel-goods

u 15% - BCD: 50% concession on specified countries
IGST:
18%

4202 12 60

--Brief-cases

u 15% - BCD: 50% concession on specified countries
IGST:
18%

4202 12 70

--Executive-cases other than plastic moulded

u 15% - BCD: 50% concession on specified countries
IGST:
18%

4202 12 80

--Vanity-cases

u 15% - BCD: 50% concession on specified countries
IGST:
18%

4202 12 90

--Other

u 15%   BCD: 50% concession on specified countries
IGST:
18%

4202 19

Other :

       

4202 19 10

--Travel goods (trunks, suit-cases, sports bags, and other similar items) of leather

u 15% - BCD: 50% concession on specified countries
IGST:
18%

4202 19 20

--Toilet-cases

u 15% - BCD: 50% concession on specified countries
IGST:
18%

4202 19 30

--Satchles

u 15% - BCD: 50% concession on specified countries
IGST:
18%

4202 19 40

--Brief-cases (other than plastic moulded)

u 15% - BCD: 50% concession on specified countries
IGST:
18%

4202 19 50

--Executive-cases

u 15% - BCD: 50% concession on specified countries
IGST:
18%

4202 19 60

--Vanity-cases

u 15% - BCD: 50% concession on specified countries
IGST:
18%

4202 19 90

--Other

u 15% - BCD: 50% concession on specified countries
IGST:
18%

Handbags, whether or not with shoulder strap, including those without handle :

       

4202 21

 With outer surface of leather, of composition leather or of patent leather :

       

4202 21 10

--Hand-bags for ladies

u 15% - BCD: 50% concession on specified countries
IGST:
18%

4202 21 20

--Vanity-bags

u 15% - BCD: 50% concession on specified countries
IGST:
18%

4202 21 90

--Other

u 15% - BCD: 50% concession on specified countries
IGST:
18%

4202 22

  With outer surface of plastic sheeting or of textile materials:

       

4202 22 10

--Hands-bags and shopping bags, of artificial plastic material

u 15% - BCD: NIL for specified countries

4202 22 20

--Hand-bags and shopping bags, of cotton

u 15% - BCD: NIL for specified countries
IGST:
12%

4202 22 30

--Hand-bags and shopping bags, of jute

u 15% - BCD: NIL for specified countries
IGST:
12%

4202 22 40

--Vanity-bags

u 15% - BCD: NIL for specified countries

4202 22 90

--Other

u 15% - BCD: NIL for specified countries
IGST:
18%

4202 29

Other :

       

4202 29 10

--Hand bags of other materials excluding wicker-work or basket work

u 15% - BCD: 50% concession on specified countries

4202 29 90

--Other

u 15% - BCD: 50% concession on specified countries
IGST:
18%

- Articles of a kind normally carried in the pocket or in the handbag :

       

4202 31

- With outer surface of leather, of composition leather :

       

4202 31 10

--Jewellery box

u 15% - BCD: NIL for specified countries
IGST:
18%

4202 31 20

--Wallets and purses, of leather

u 15% - BCD: NIL for specified countries
IGST:
18%

4202 31 90

--Other

u 15% - BCD: NIL for specified countries
IGST:
18%

4202 32

With outer surface of plastic sheeting or of textile materials :

       

4202 32 10

--Jewellery box

u 15% - BCD: NIL for specified countries
IGST:
18%

4202 32 90

--Other

u 15% - BCD: NIL for specified countries
IGST:
18%

4202 39

 Other

       

4202 39 10

--Jewellery box

u 15% - BCD: NIL for specified countries
IGST:
18%

4202 39 90

--Other

u 15% - BCD: NIL for specified countries
IGST:
18%

Other:

       

4202 91 00

--With outer surface of leather, of composition leather or of patent leather

u 15% - BCD: 50% concession on specified countries
IGST:
18%

4202 92 00

--With outer surface of plastic sheeting or of textile materials

u 15% - BCD: 50% concession on specified countries
IGST:
18%

4202 99 00

 --Other

u 15% - BCD: 50% concession on specified countries
IGST:
18%

4203

Articles of apparel and clothing accessories, of leather or of composition leather

       

4203 10

Articles of apparel

       

4203 10 10

--Jackets and jerseys

Kg. 10% - BCD: See Notifications for specified countries
IGST:
See Extract

4203 10 90

--Other

Kg. 10% - BCD: NIL for specified countries
IGST:
See Extract

Gloves, mittens and mitts :

       

4203 21

Specially designed for use in sports :

       

4203 21 10

--Gloves

Kg. 10% - BCD: 50% concession on specified countries
IGST:
See Extract

4203 21 20

--Mittens and mitts

Kg. 10% - BCD: 50% concession on specified countries
IGST:
See Extract

4203 29

 Other :

       

4203 29 10

--Gloves for use in industry

Kg. 10%                   - BCD: 50% concession on specified countries
IGST:
See Extract

4203 29 20

--Other gloves

Kg. 10%                   - BCD: 50% concession on specified countries
IGST:
See Extract

4203 29 30

--Mittens and mitts

Kg. 10%                   - BCD: 50% concession on specified countries
IGST:
See Extract

4203 30 00

- Belts and bandoliers

Kg. 10%                   - BCD: 50% concession on specified countries
IGST:
See Extract

4203 40

 -Other clothing accessories :

       

4203 40 10

--Aprons

Kg. 10% - BCD: 50% concession on specified countries
IGST:
See Extract

4203 40 20

--Semi-chrome grain garments

Kg. 10% - BCD: 50% concession on specified countries
IGST:
See Extract

4203 40 90

--Other

Kg. 10% - BCD: 50% concession on specified countries
IGST:
See Extract
4204 Omitted * * *  

4205

Other articles of leather or of composition leather.

       

4205 00

Other articles of leather or of composition leather :

       

--Straps other than for machinery or harness :

       

4205 00 11

--Welt

Kg. 10% - BCD: 50% concession on specified countries
IGST:
18%

4205 00 19

--Other

Kg. 10% - BCD: 50% concession on specified countries
IGST:
18%

4205 00 20

--Leather sofa cover

Kg. 10% - BCD: See Notifications for specified countries
IGST:
18%

4205 00 90

--Other

Kg. 10% - BCD: See Notifications for specified countries
IGST:
18%
4206 ARrticles of gut (other than silk worm gut), of goldbeater's skin, of bladders or of tendons        

4206 00 10

---For rackets Kg. 10% - BCD: NIL for specified countries
IGST:
18%

4206 00 90

---Other  Kg. 10% - BCD: NIL for specified countries
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.