Chapter 43 (Chapter Notes)
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 |
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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 |
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Whole skins, with or without head, tail or paws, not assembled : |
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4302 11 00 |
-- Of mink |
u | 10% | - |
BCD: See Notifications for specified countries IGST: 18% |
4302 19 |
-- Other : |
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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 |
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4303 10 |
-Articles of apparel and clothing accessories : |
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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 : |
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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. |
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4304 00 |
- Artificial fur and articles thereof.: |
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- Artificial fur : |
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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.