Chapter 46 (Chapter Notes)

Tariff Item Description of article Unit Rate of duty
      Standard Preferential Areas Effective Rate of Duty
(1) (2)  (3) (4) (5) (6)
4601 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens).        
  - Mats, matting and screens of vegetable materials :        
4601 21 00 --Of bamboo  Kg. 10% - IGST: 5%
4601 22 00  --Of rattan  Kg. 10% - IGST: 5%
4601 29 00  --Other  Kg. 10% - IGST: 5%
  - Other        
4601 92 00  --Of bamboo  Kg. 10% - IGST: 5%
4601 93 00  --Of rattan  Kg. 10% - IGST: 5%
4601 94 00 --Of other vegetable materials  Kg. 10% - IGST: 5%
4601 99 00 --Other Kg. 10% - IGST: 5%
4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah.        
  - Of vegetable materials :        
4602 11 00  --Of bamboo  Kg. 10% - IGST: 5%
4602 12 00  --Of rattan  Kg. 10% - IGST: 5%
4602 19  --Other:        
  ---Of palm leaves:        
4602 19 11  ----Baskets  Kg. 10% - IGST: 5%
4602 19 19  ----Other  Kg. 10% - IGST: 5%
4602 19 90  ---Other  Kg. 10% - IGST: 5%
4602 90 00  ---Other  Kg. 10% - 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.