Chapter 43 (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)

4301

Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable forurriers'  use), other  than raw hides and skins of heading 4101, 4102 or 4103

       

4301 10 00

- Of mink, whole, with or without head, tail or paws

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

4301 30 00

- Of lamb, the following: Astrakhan, Broadtail, Free Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws

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

4301 60 00

- Of fox, whole, with or without head, tail or paws

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

4301 80 00

- Other furskins, whole, with or without head, tail or paws

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

4301 90 00

- Heads, tails, paws and other pieces or cuttings, suitable for furriers use

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

4302

Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading No. 4303

       

Whole skins, with or without head, tail or paws, not assembled :

       
4302 11 00

-- Of mink

u 10% - BCD: See Notifications for specified countries
IGST:
18%
4302 19

-- Other :

       

4302 19 10

--Calf skins, with hair on, tanned or dressed

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

4302 19 20

--Hides or skins of other bovine and equine

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

4302 19 30

--Goat (common) and kid skins with hair on, tanned or dressed

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

4302 19 40

--Tiger-cat skins

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

4302 19 90

--Hides and skins of other animals with hair on, tanned or dressed

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

4302 20 00

-- Heads, tails, paws and other pieces or cuttings, not assembled

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

4302 30 00

-- Whole skins and pieces or cuttings thereof, assembled

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

4303

Articles of apparel, clothing accessories and other articles of furskin

       

4303 10

-Articles of apparel and clothing accessories :

       

4303 10 10

--Of wild animals covered under the Wild Life (Protection) Act, 1972

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

4303 10 20

--Of animals covered under convention on international Trade of Endangered Species (CITES), other than those of Tariff Item 4303 10 10

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

4303 10 90

--Other

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

4303 90

Other :

       

4303 90 10

--Of wild animals covered under the Wild Life (Protection) Act, 1972

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

4303 90 20

-Of animals covered under convention on international Trade of Endangered Species (CITES), other than those of Tariff Item 4303 90 10

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

4303 90 90

--Other

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

4304

Artificial fur and articles thereof.

       

4304 00

- Artificial fur and articles thereof.:

       

- Artificial fur :

       

4304 00 11

--Artificial fur as trimmings and embellishments for garments, made ups, knit-wear, plastic and leather goods

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

4304 00 19

--Other

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

4304 00 20

--Articles of artificial fur

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.