Chapter 68 (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)
6801 00 00 Setts, curbstones and flagstones, of natural stone (except slate) Kg. 10% - IGST: 18%
6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate)        
6802 10 00 - Tiles, cubes and similar articles, whether or not rectangular (including square), the largest face old[surface area] of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder Kg. 10% - BCD: 10%
 IGST: See Extract
  - Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface :        
6802 21 -- Marble, travertine and alabaster :        
6802 21 10 -- Marble blocks or tiles Kg. 10% - BCD: 10%
IGST: See Extract
6802 21 20 -- Marble monumental stone Kg. 10% - BCD: 10%
 IGST: See Extract
6802 21 90 -- Other Kg. 10% - BCD: 10%
 IGST: See Extract
6802 23 -- Granite :        
6802 23 10 -- Granite blocks or tiles Kg. 10% - BCD: See Extract
IGST: See Extract
6802 23 90 -- Other Kg. 10% - BCD: See Extract
 BCD: NIL for specified countries
IGST: See Extract
6802 29 00 -- Other stone Kg. 10% - BCD: See Extract
BCD: NIL for specified countries
 IGST: See Extract
  - Other:        
6802 91 00 -- Marble, travertine and alabaster Kg. 10% - BCD: 10%
 IGST: See Extract
6802 92 00 -- Other calcareous stone Kg. 10% - BCD: 10%
BCD: NIL for specified countries
 IGST: See Extract
6802 93 00 -- Granite Kg. 10% - BCD: See Extract
BCD: NIL for specified countries
IGST: See Extract
6802 99 00 -- Other stone Kg. 10% - IGST: See Extract
6803 00 00 Worked slate and articles of slate or of agglomerated slate Kg. 10% - BCD: NIL for specified countries
IGST: 18%
6804 Millstones, grindstones, grinding wheels and the like, without frame works, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials        
6804 10 00 - Millstones and grindstones for milling, grinding or pulping Kg. 10% - IGST: 18%
  - Other millstones, grindstones, grinding wheels and the like :        
6804 21 -- Of agglomerated synthetic or natural diamond :        
6804 21 10 -- Diamond impregnated wheels Kg. 10% - IGST: 18%
6804 21 90 -- Other Kg. 10% - BCD: 80% concession on specified countries
IGST: 18%
6804 22 -- Of other agglomerated abrasives or of ceramics :        
6804 22 10 -- Grinding wheels of synthetic abrasives Kg. 10% - IGST: 18%
6804 22 20 -- Grinding wheels of other materials Kg. 10% - IGST: 18%
6804 22 90 -- Other Kg. 10% - IGST: 18%
6804 23 -- Of natural stone :        
6804 23 10 -- Grinding wheels  made of natural stone Kg. 10% - IGST: 18%
6804 23 90 -- Other Kg. 10% - IGST: 18%
6804 30 - Hand sharpening or polishing stones :        
6804 30 10 -- Polishing stones Kg. 10% - IGST: 18%
6804 30 20 -- Sharpening stones Kg. 10% - IGST: 18%
6805 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up        
6805 10 - On a base of woven textile fabric only :        
6805 10 10 -- Abrasive cloth Kg. 10% - BCD: NIL for specified countries
IGST: 18%
6805 10 90 -- Other Kg. 10% - BCD: NIL for specified countries
IGST: 18%
6805 20 - On a base of paper or paperboard only :        
6805 20 10 -- Emery or corundum coated paper Kg. 10% - IGST: 18%
6805 20 20 -- Flint coated paper Kg. 10% - IGST: 18%
6805 20 30 -- Glass or sand coated paper Kg. 10% - IGST: 18%
6805 20 40 -- Other abrasive paper Kg. 10% - IGST: 18%
6805 20 90 -- Other Kg. 10% - IGST: 18%
6805 30 00 On a base of other materials Kg. 10% - IGST: 18%
6806 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat insulating, sound insulating or sound absorbing mineral materials, other than those of heading 6811 or 6812 or of Chapter 69        
6806 10 00 - Slag wool, rock wool and similar mineral wools (including intermixtures thereof), in bulk, sheets or roll Kg. 10% - IGST: 18%
6806 20 00 - Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof) Kg. 10% - BCD: NIL for specified countries
IGST: 18%
6806 90 00 - Other Kg. 10% - IGST: 18%
6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)        
6807 10 - In rolls :        
6807 10 10 -- Tarfelt roofing Kg. 10% - BCD: NIL for specified countries
IGST: 18%
6807 10 90 -- Other Kg. 10% - BCD: NIL for specified countries
IGST: 18%
6807 90 - Other :        
6807 90 10 -- Tarfelt roofing Kg. 10% - IGST: 18%
6807 90 90 -- Other Kg. 10% - IGST: 18%
6808 00 00 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders Kg. 10% - IGST: 18% 
6809
 Articles of plaster or of compositions based on plaster        
  - Boards, sheets, panels, tiles and similar articles, not ornamented :        
6809 11 00 -- Faced or reinforced with paper or paper board only Kg. 10% - BCD: 80% concession on specified countries
IGST: 18%
6809 19 00 -- Other Kg. 10% - BCD: Nil for specified countries
IGST: 18%
6809 90 00 - Other articles Kg. 10% - IGST: 18%
6810 Articles of cement, of concrete or of artificial stone, whether or not reinforced        
  - Tiles, flagstones, bricks and similar articles :        
6810 11 -- Building blocks and bricks :        
6810 11 10 -- Cement bricks Kg. 10% - IGST: 18%
6810 11 90 -- Other Kg. 10% - IGST: 18%
6810 19 -- Other :        
6810 19 10 -- Cement tiles for mosaic Kg. 10% - IGST: 18%
6810 19 90 -- Other Kg. 10% - IGST: 18%
  - Other articles :        
6810 91 00 -- Prefabricated structural components for building or civil engineering Kg. 10% - BCD: NIL for specified countries
IGST: 18%
6810 99 -- Other :        
6810 99 10 -- Concrete boulder Kg. 10% - IGST: 18%
6810 99 90 -- Other Kg. 10% - IGST: 18%
6811 Articles of asbestos cement, of cellulose fibre cement or the like        
6811 40 - Containing asbestos:        
6811 40 10 ---Asbestos - cement sheets Kg. 10% - IGST: 18%
6811 40 20 ---Asbestos - cement tiles Kg. 10% - IGST: 18%
6811 40 90 ---Other Kg. 10% - IGST: 18%
  - Not containing asbestos:        
6811 81 00 --Corrugated sheets Kg. 10% - IGST: 18%
6811 82 00 --Other sheets, panels, tiles and similar articles Kg. 10% - BCD: 80% concession on specified countries
IGST: 18%
 6811 89 --Other articles        
6811 89 10 --Tubes, pipes and tube or pipe fittings Kg. 10% - IGST: 18%
6811 89 90 -- OIther Kg. 10% - IGST: 18%
6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of headings 6811 or 6813        
6812 80 00 -Of crocidolite Kg. 10% - IGST: 18%
  -Other :        
6812 91 00 --Clothing, clothing accessories, footwear and headgear Kg. 10% - IGST: 18%
6812 92 --Paper, millboard and felt:        
  ---Millboard:        
6812 92 11 ----Asbestos Kg. 10% - IGST: 18%
6812 92 19 ----Other Kg. 10% - IGST: 18%
6812 92 90 ---Other Kg. 10% - IGST: 18%
6812 93 00 --Compressed asbestos fibre jointing, in sheets or rolls Kg. 10% - IGST: 18%
6812 99 --Other:        
  ---Lagging compounds:        
6812 99 11 ----Asbestos Kg. 10% - IGST: 18%
6812 99 19 ----Other Kg. 10% - IGST: 18%
  ----Asbestos packing joints and gaskets:        
6812 99 21 ----Packing joints Kg. 10% - IGST: 18%
6812 99 22 ----Gaskets Kg. 10% - IGST: 18%
6812 99 90 ---Other Kg. 10% - IGST: 18%
6813 Friction material and articles thereof (for example , sheets, rolls,  strips,  segments, discs, washers, pads not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials        
6813 20 -- Containing asbestos:        
6813 20 10 - - - Brake lining and pads Kg.

15%

 - BCD: 20% concession on specified countries
IGST: 18%
6813 20 90 - - - Asbestos friction materials Kg.

15%

 - BCD: 20% concession on specified countries
IGST: 18%
  - Not containing asbestos:        
6813 81 00 - - Brake linings and pads Kg.

15%

 - IGST: 18%
6813 89 00 - - Other Kg.

15%

 - IGST: 18%
6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials        
6814 10 - Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support :        
6814 10 10 -- Cut mica condenser films or plates Kg. 10% - IGST: 18%
6814 10 20 -- Sheets and strips cut to shape Kg. 10% - IGST: 18%
6814 10 30 -- Washers and discs Kg. 10% - IGST: 18%
6814 10 90 -- Other Kg. 10% - IGST: 18%
6814 90 - Other :        
6814 90 10 -- Mica stacked units Kg. 10% - BCD: NIL for specified countries
IGST: 18%
6814 90 20 -- Slivered mica,  capacitor plates or silvered mica plates Kg. 10% - BCD: NIL for specified countries
IGST: 18%
6814 90 30 -- Micanite and all sorts of built up mica Kg. 10% - BCD: NIL for specified countries
IGST: 18%
6814 90 40 -- Micapaper or reconstituted mica paper Kg. 10% - BCD: NIL for specified countries
IGST: 18%
6814 90 50 -- Moulded glass bonded or glass bonded mica Kg. 10% - BCD: NIL for specified countries
IGST: 18%
6814 90 60 -- Mica bricks Kg. 10% - BCD: NIL for specified countries
IGST: 18%
6814 90 90 -- Other Kg. 10% - BCD: 7.5% upto 01/02/2022 Condition
BCD: NIL for specified countries
 IGST: 18%
6815 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included        
Deleted [6815 10 - Non-electrical articles of graphite or other carbon :        
6815 10 10 -- Graphite filter candle Kg. 10% - IGST: See Extract
6815 10 20 -- Non-electrical articles of graphite Kg. 10% - IGST: See Extract
6815 10 90 -- Other Kg. 10% - IGST: See Extract]
  -Carbon fibres; articles of carbon fibres for nonelectrical uses; other articles of graphite or other carbon for non-electrical uses:        
6815 11 00 --Carbon fibres kg. 10% - IGST: See Extract
6815 12 00 --Fabrics of carbon fibres kg. 10% - IGST: See Extract
6815 13 00 -- Other articles of carbon fibres kg. 10% - IGST: See Extract
6815 19 00 --Other kg. 10% - IGST: See Extract
6815 20 00 -- Articles of peat Kg. 10% - IGST: See Extract
  -- Other articles :        
6815 91 00 -- Containing magnesite, magnesia in the form of periclase, dolomite including in the form of dolime, or chromite old[Containing magnesite, dolomite or chromite] Kg. 10% - BCD: 7.5%
IGST: See Extract
6815 99 -- Other :        
6815 99 10 -- Bricks and tiles of fly ash Kg. 10% - BCD: 80% concession on specified countries
IGST: See Extract
6815 99 20 -- Sanitary wares, kitchen wares and other made up articles of fly ash Kg. 10% - BCD: See Notifications for specified countries
IGST: See Extract
6815 99 90 -- Other Kg. 10% - BCD: 80% concession on specified countries
IGST: See Extract

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.

Conditions

1. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. (Vide:- Notification No.50/2017-Condition No- 9)