Custom Tariff 2021-22 - Section 16 - Chapter 85(a)- Electrical Machinery and Equipment e.t.c

Tariff Item	Description of article	unit	Rate of duty
			Standard	Preferential Areas	Effective Rate of Duty
(1)	(2)	(3)	(4)	(5)	(6)
8501	Electric motors and generations (excluding generating sets)
8501 10	- Motors of an output not exceeding 37.5 W :
	-- DC motor :
8501 10 11	-- Micro motor	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: 18%
8501 10 12	-- Stepper motor	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: 18%
8501 10 13	-- Wiper motor	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: 18%
8501 10 19	-- Other	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: 18%
8501 10 20	-- AC motor	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: See Notifications for specified countries IGST: 18%
8501 20 00	- Other DC motors; DC generators, other than photovoltaic generators ^old[universal AC or DC motors of an output exceeding 37.5 W]	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: 18%
	- Other DC motors; DC generators :
8501 31	-- Of an output not exceeding 750 W :
	-- DC motors :
8501 31 11	-- Micro motor	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: 18%
8501 31 12	-- Steeper motor	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: 18%
8501 31 13	-- Wiper motor	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: 18%
8501 31 19	-- Other	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: 18%
8501 31 20	-- DC generators	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: 18%
8501 32	-- Of an output exceeding 750 W but not exceeding 75 kW :
8501 32 10	-- DC motor	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: 18%
8501 32 20	-- DC generators	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: 18%
8501 33	-- Of an output exceeding 75 kW but not exceeding 375 kW :
8501 33 10	-- DC motor	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: See Notifications for specified countries IGST: 18%
8501 33 20	-- DC generators	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: 18%
8501 34	-- Of an output exceeding 375 kW :
8501 34 10	-- Of an output exceeding 375 kW but not exceeding 1,000 kW	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: 18%
8501 34 20	-- Of an output exceeding 1,000 kW but not exceeding 2,000 kW	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: 18%
8501 34 30	-- Of an output exceeding 2,000 kW but not exceeding 5,000 kW	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: 18%
8501 34 40	-- Of an output exceeding 5,000 kW but not exceeding 10,000 kW	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: 18%
8501 34 50	-- Of an output exceeding 10,000 kW	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: 18%
8501 40	- Other AC motors, single-phase :
8501 40 10	-- Fractional horse power motor	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: 18%
8501 40 90	-- Other	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 20% concession on specified countries IGST: 18%
	- Other AC motors, multi-phase :
8501 51	-- Of an output not exceeding 750 W :
8501 51 10	-- Squirrel cage induction motor, 3 phase type	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: 18%
8501 51 20	-- Slipring motor	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: 18%
8501 51 90	-- Other	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: 18%
8501 52	-- Of an output exceeding 750 W but not exceeding 75 kW :
8501 52 10	-- Squirrel cage induction motor, 3 phase type	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: See Notifications for specified countries IGST: 18%
8501 52 20	-- Slipring motor	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: 18%
8501 52 90	-- Other	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: 18%
8501 53	-- Of an output exceeding 75 kW :
8501 53 10	-- Squirrel cage induction motor, 3 phase type	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: See Notifications for specified countries IGST: 18%
8501 53 20	-- Slipring motor	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: 18%
8501 53 30	-- Traction motor	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: 18%
8501 53 90	-- AC generators (alternators), other than photovoltaic generators ^old[Other]	u	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: 18%
	-- AC generation (alternators) :
8501 61 00	-- Of an output not exceeding 75 kVA	u	10%	-	BCD: 10% ^Condition1,2 BCD: 50% concession on specified countries IGST: 18%
8501 62 00	-- Of an output exceeding 75 kVA but not exceeding 375 kVA	u	10%	-	BCD: 10% ^Condition1,2 BCD: 50% concession on specified countries IGST: 18%
8501 63 00	-- Of an output exceeding 375 kVA but not exceeding 750 kVA	u	10%	-	BCD: 10% ^Condition1,2 BCD: 50% concession on specified countries IGST: 18%
8501 64	-- Of an output exceeding 750 kVA :
8501 64 10	-- Of an output exceeding 750 kVA but not exceeding 2,000 kVA	u	10%	-	BCD: 10% ^Condition1,2 BCD: 50% concession on specified countries IGST: 18%
8501 64 20	-- Of an output exceeding 2,000 kVA but not exceeding 5,000 kVA	u	10%	-	BCD: 10% ^Condition1,2 BCD: 50% concession on specified countries IGST: 18%
8501 64 30	-- Of an output exceeding 5,000 kVA but not exceeding 15,000 kVA	u	10%	-	BCD: 10% ^Condition1,2 BCD: 50% concession on specified countries IGST: 18%
8501 64 40	-- Of an output exceeding 15,000 kVA but not exceeding 37,500 kVA	u	10%	-	BCD: 10% ^Condition1,2 BCD: NIL for specified countries IGST: 18%
8501 64 50	-- Of an output exceeding 37,500 kVA but not exceeding 75,000 kVA	u	10%	-	BCD: 10% ^Condition1,2 BCD: 50% concession on specified countries IGST: 18%
8501 64 60	-- Of an output exceeding 75,000 kVA but not exceeding 1,37,500 kVA	u	10%	-	BCD: 10% ^Condition1,2 BCD: 50% concession on specified countries IGST: 18%
8501 64 70	-- Of an output exceeding 1,37,500 kVA but not exceeding 3,12,500 kVA	u	10%	-	BCD: 10% ^Condition1,2 BCD: 50% concession on specified countries IGST: 18%
8501 64 80	-- Of an output exceeding 3,12,500 kVA	u	10%	-	BCD: 10% ^Condition1,2 BCD: 50% concession on specified countries IGST: 18%
	- Photovoltaic DC generators:
8501 71 00	-- Of an output not exceeding 50 W	u	10%	-	BCD: See Notifications ^Condition1,2 BCD: 50% concession on specified countries IGST: 18%
8501 72 00	-- Of an output exceeding 50 W	u	10%	-	BCD: See Notifications ^Condition1,2 BCD: 50% concession on specified countries IGST: 18%
8501 80 00	- Photovoltaic AC generators	u	10%	-	BCD: 10% ^Condition1,2 BCD: 50% concession on specified countries IGST: 18%
8502	Electric generating sets and rotary converters	u	10%	-
	- Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines) :
8502 11 00	-- Of an output not exceeding 75 kVA	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8502 12 00	-- Of an output exceeding 75 kVA but not exceeding 375 kVA	u	10%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: 18%
8502 13	-- Of an output exceeding 375 kVA :
8502 13 10	-- Of an output exceeding 375 kVA but not exceeding 1,000 kVA	u	10%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: 18%
8502 13 20	-- Of an output exceeding 1,000 kVA but not exceeding 1,500 kVA	u	10%	-	BCD: See Notification BCD: 50% concession on specified countries IGST: 18%
8502 13 30	-- Of an output exceeding 1,500 kVA but not exceeding 2,000 kVA	u	10%	-	BCD: See Notification BCD: 50% concession on specified countries IGST: 18%
8502 13 40	-- Of an output exceeding 2,000 kVA but not exceeding 5,000 kVA	u	10%	-	BCD: See Notification BCD: 50% concession on specified countries IGST: 18%
8502 13 50	-- Of an output exceeding 5,000 kVA but not exceeding 10,000 kVA	u	10%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: 18%
8502 13 60	-- Of an output exceeding 10,000 kVA	u	10%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: 18%
8502 20	- Generating sets with spark-ignition internal combustion piston engines : :
8502 20 10	-- Electric portable generators of an output not exceeding 3.5 kVA	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8502 20 90	-- Other	u	10%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: 18%
	- Other generating sets :
8502 31 00	-- Wind-powered	u	10%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: 18%
8502 39	-- Other :
8502 39 10	-- Powered by steam engine	u	10%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: 18%
8502 39 20	-- Powered by water turbine	u	10%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: 18%
8502 39 90	-- Other	u	10%	-	BCD: See Notification BCD: 50% concession on specified countries IGST: 18%
8502 40 00	- Electric rotary converters	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8503	Parts suitable for use solely or principally with the machines of heading 8501 or 8502
8503 00	- Parts suitable for use solely or principally with the machines of heading 8501 or 8502 :
8503 00 10	-- Parts of generator (AC or DC)	u	10%	-	BCD: 7.5% BCD: 50% concession on specified countries ADD: See Notification IGST: 18%
	-- Parts of electric motor :
8503 00 21	-- Of DC motor	u	10%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: 18%
8503 00 29	-- Other	u	10%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: 18%
8503 00 90	-- Other	u	7.5%	-	BCD: 50% concession on specified countries ADD: See Notification IGST: 18%
8504	Electrical transformers, static converters (for example, rectifies) and inductors
8504 10	- Ballasts for discharge lamps or tubes :
8504 10 10	-- Conventional type	u	10%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: See Extract
8504 10 20	-- For compact fluorescent lamps	u	10%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: See Extract
8504 10 90	-- Other	u	10%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: See Extract
	- Liquid dielectric transformers :
8504 21 00	-- Having a power handling capacity not exceeding 650 kVA	u	10%	-	BCD: 5% ^Condition BCD: 50% concession on specified countries IGST: See Extract
8504 22 00	-- Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA	u	10%	-	BCD: 5% ^Condition BCD: 50% concession on specified countries IGST: See Extract
8504 23	-- Having a power handling capacity exceeding 10,000 kVA :
8504 23 10	-- Having a power handling capacity exceeding 10,000 kVA but not exceeding 50,000 kVA	u	10%	-	BCD: 5% ^Condition BCD: 50% concession on specified countries IGST: See Extract
8504 23 20	-- Having a power handling capacity exceeding 50,000 kVA but not exceeding 1,00,000 kVA	u	10%	-	BCD: 5% ^Condition BCD: 50% concession on specified countries IGST: See Extract
8504 23 30	-- Having a power handling capacity exceeding 1,00,000 kVA but not exceeding 2,50,000 kVA	u	10%	-	BCD: 5% ^Condition BCD: 50% concession on specified countries IGST: See Extract
8504 23 40	-- Having a power handling capacity exceeding 2,50,000 kVA	u	10%	-	BCD: 5% ^Condition BCD: 50% concession on specified countries IGST: See Extract
	- Other transformers :
8504 31 00	-- Having a power handling capacity not exceeding 1 kVA	u	10%	-	BCD: 5% ^Condition BCD: 50% concession on specified countries IGST: See Extract
8504 32 00	-- Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA	u	10%	-	BCD: 5% ^Condition BCD: 50% concession on specified countries IGST: See Extract
8504 33 00	-- Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA	u	10%	-	BCD: 5% ^Condition BCD: 50% concession on specified countries IGST: See Extract
8504 34 00	-- Having a power handling capacity exceeding 500 kVA	u	10%	-	BCD: 5% ^Condition BCD: 50% concession on specified countries IGST: See Extract
8504 40	- Static converters :
8504 40 10	-- Electric inverter	u	20%	-	BCD: 5% ^Condition BCD: See Notifications for specified countries IGST: See Extract
	-- Rectifier :
8504 40 21	-- Dip bridge rectifier	u	20%	-	BCD: 5% ^Condition BCD: See Notifications for specified countries IGST: See Extract
8504 40 29	-- Other	u	20%	-	BCD: 5% ^Condition BCD: See Notifications for specified countries IGST: See Extract
8504 40 30	-- Battery chargers	u	20%	-	BCD: 15% ^Condition BCD: See Notifications for specified countries IGST: 5%
8504 40 40	-- Voltage regulator and stabilizers (other than automatic)	u	20%	-	BCD: 5% ^Condition BCD: See Notifications for specified countries IGST: See Extract
8504 40 90	-- Other	u	20%	-	BCD: 5% ^Condition BCD: See Notifications for specified countries IGST: See Extract
8504 50	-- Other inductors :
8504 50 10	-- Choke coils (chokes)	u	7.5%	-	BCD: 5% ^Condition BCD: See Notifications for specified countries IGST: See Extract
8504 50 90	-- Other	u	7.5%	-	BCD: 5% ^Condition BCD: See Notifications for specified countries IGST: See Extract
8504 90	- Parts :
8504 90 10	-- Of transformers	Kg.	10%	-	BCD: 5% ^Condition BCD: See Notifications for specified countries IGST: See Extract
8504 90 90	-- Other	Kg.	¹[15%]^old[10%]	-	BCD: See Notification ^Condition BCD: See Notifications for specified countries IGST: See Extract
8505	Electro-magnets; permanent magnets and articles intended to become permanents after magnetisation; electro-magnetic or permanent magnet chucks, clamps, and similar holding devices; electro-magnetic couplings , clutches and brakes; electro-magnetic lifting heads
	- Permanent magnets and articles intended to become permanents after magneti-sation :
8505 11	-- Of metal :
8505 11 10	-- Ferrite cores	Kg.	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8505 11 90	-- Other	Kg.	7.5%	-	BCD: 2.5% ^Condition BCD: 50% concession on specified countries IGST: 18%
8505 19 00	-- Other	Kg.	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8505 20 00	- Electro-magnetic couplings, clutches and brakes	Kg.	7.5%	-	BCD: NIL for specified countries IGST: 18%
8505 90 00	- Other, including parts	Kg.	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8506	Primary cells and primary batteries
8506 10 00	- Manganese dioxide	u	15%	-	BCD: NIL for specified countries IGST: 18%
8506 30 00	- Mercuric oxide	u	15%	-	BCD: NIL for specified countries IGST: 18%
8506 40 00	- Silver oxide	u	15%	-	BCD: NIL for specified countries IGST: 18%
8506 50 00	- Lithium	u	15%	-	BCD: See Notification BCD: NIL for specified countries IGST: 18%
8506 60 00	- Air-zinc	u	15%	-	BCD: NIL for specified countries IGST: 18%
8506 80	- Other primary cells and primary batteries :
8506 80 10	-- Button cells	u	15%	-	BCD: NIL for specified countries IGST: 18%
8506 80 90	-- Other	u	15%	-	BCD: See Notifications for specified countries IGST: 18%
8506 90 00	- Parts	Kg.	10%	-	BCD: NIL for specified countries IGST: 18%
8507	Electric accumulators, including separators therefor, whether or not rectangular (including square)
8507 10 00	- Lead-acid of a kind used for starting piston engines	u	15%	-	BCD: See Notification IGST: See Extract
8507 20 00	- Other lead-acid accumulators	u	15%	-	BCD: See Notification BCD: 50% concession on specified countries IGST: See Extract
8507 30 00	- Nickel-cadmium	u	15%	-	BCD: See Notification BCD: 50% concession on specified countries IGST: See Extract
8507 40 00	- Nickel-iron	u	15%	-	BCD: See Notification BCD: 50% concession on specified countries IGST: See Extract
8507 50 00	- Nickel-metal hyride	u	15%	-	BCD: See Notification BCD: 50% concession on specified countries IGST: See Extract
8507 60 00	- Lithium-ion	u	20%	-	BCD: See Notification ^Condition BCD: 50% concession on specified countries IGST: 18%
8507 80 00	- Other accumulators	u	15%	-	BCD: See Notifications ^Condition BCD: 50% concession on specified countries IGST: See Extract
8507 90	- Parts :
8507 90 10	-- Accumulator cases made of hard rubber and separators	Kg.	10%	-	BCD: 5% BCD: 50% concession on specified countries IGST: See Extract
8507 90 90	-- Other	Kg.	10%	-	BCD: 5% BCD: See Notifications for specified countries IGST: See Extract
8508	Vacuum Cleaners
	- With self-contained electric motor:
8508 11 00	-- Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 l	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8508 19 00	-- Other	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8508 60 00	- Other vacuum cleaners	u	10%	-	BCD: See Notifications for specified countries IGST: 18%
8508 70 00	- Parts	Kg.	10%	-	IGST: 18%
8509	Electro-mechanical domestic appliances, with self contained electric motor, other than vacuum cleaners of heading 8508
8509 40	- Food grinders and mixers; fruit or vegetable juice extractors :
8509 40 10	-- Food grinders	u	20%		BCD: 50% concession on specified countries IGST: See Extract
8509 40 90	-- Other	u	20%		BCD: 50% concession on specified countries IGST: See Extract
8509 80 00	- Other appliances	u	20%		BCD: See Notifications for specified countries IGST: See Extract
8509 90 00	- Parts	Kg.	10%		BCD: 50% concession on specified countries IGST: See Extract
8510	Shavers, hair clippers and hair removing appliances, with self-contained electric motor
8510 10 00	-Shavers	u	20%	-	BCD: 50% concession on specified countries IGST: 18%
8510 20 00	- Hair clippers	u	20%	-	BCD: 50% concession on specified countries IGST: 18%
8510 30 00	- Hair-removing appliances	u	20%	-	BCD: 50% concession on specified countries IGST: 18%
8510 90 00	- Parts	Kg.	10%	-	BCD: 50% concession on specified countries IGST: 18%
8511	Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example , ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines
8511 10 00	- Sparking plugs	u	15%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: 28%
8511 20	- Ignition magnetos; magneto-dynamos; magnetic flywheels :	u	15%	-	BCD: 7.5% IGST: 28%
8511 20 10	-- Electronic ignition magnetos	u	15%	-	BCD: 7.5% BCD: NIL for specified countries IGST: 28%
8511 20 90	-- Other	u	15%	-	BCD: 7.5% BCD: NIL for specified countries IGST: 28%
8511 30	- Distributors; ignition coils :
8511 30 10	-- Distributors	u	15%	-	BCD: 7.5% BCD: NIL for specified countries IGST: 28%
8511 30 20	-- Ignition coils	u	15%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: 28%
8511 40 00	- Starter motors and dual purpose starter generators	u	15%	-	BCD: 7.5% IGST: 28%
8511 50 00	- Other generators	u	15%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: 28%
8511 80 00	- Other equipment	u	15%	-	BCD: 7.5% BCD: NIL for specified countries IGST: 28%
8511 90 00	- Parts	Kg.	15%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: 28%
8512	Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters, and demisters, of a kind used for cycles or motor vehicles
8512 10 00	- Lighting or visual signalling equipment of a kind used on bicycles	u	15%		IGST: 18%
8512 20	- Other lighting or visual signalling equipment
8512 20 10	-- Head lamps, tail lamps, stop lamps, side lamps and blinkers	u	15%		IGST: 18%
8512 20 20	-- Other automobile lighting equipment	u	15%		IGST: 18%
8512 20 90	-- Other	u	15%		IGST: 18%
8512 30	- Sound signalling equipment :
8512 30 10	-- Horns	u	15%		IGST: 18%
8512 30 90	-- Other	u	15%		IGST: 18%
8512 40 00	-- Windscreen wipers, defrosters and demisters	u	15%		IGST: 18%
8512 90 00	- Parts	Kg.	¹[15%]^old[10%]		IGST: 18%
8513	Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512
8513 10	- Lamps :
8513 10 10	-- Torch	u	10%		IGST: 18%
8513 10 20	-- Other flash-lights excluding those for photographic purposes	u	7.5%		IGST: 18%
8513 10 30	-- Miner's safety lamps	u	7.5%		IGST: 18%
8513 10 40	-- Magneto lamps	u	7.5%		IGST: 18%
8513 10 90	-- Other	u	7.5%		IGST: 18%
8513 90 00	- Parts	Kg.	7.5%		IGST: 18%
8514	Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss
^deleted[8514 10 00	- Resistance heated furnaces and ovens	u	7.5%		IGST: See Notification]
	- Resistance heated furnaces and ovens
8514 11 00	-- Hot isostatic presses	u	7.5%	-	BCD: See Notifications for specified countries IGST: See Notification
8514 19 00	-- Other	u	7.5%	-	BCD: NIL BCD: See Notifications for specified countries IGST: See Notification
8514 20 00	- furnaces and ovens functioning by induction or dielectric loss	u	7.5%		BCD: NIL BCD: See Notifications for specified countries IGST: See Notification
^deleted[8514 30	- Other furnaces and ovens :
8514 30 10	-- For melting	u	7.5%		IGST: See Notification
8514 30 90	-- Other	u	7.5%		IGST: See Notification]
	- Other furnaces and ovens:
8514 31 00	-- Electron beam furnaces	u	7.5%	-	BCD: NIL IGST: See Notification
8514 32 00	-- Plasma and vacuum arc furnaces	u	7.5%	-	BCD: NIL IGST: See Notification
8514 39 00	-- Other	u	7.5%	-	BCD: NIL BCD: 50% concession on specified countries IGST: See Notification
8514 40 00	- Other equipment for the heat treatment of materials by induction or dielectric loss	u	7.5%		BCD: 50% concession on specified countries IGST: See Notification
8514 90 00	- Parts	Kg.	7.5%		BCD: NIL BCD: See Notifications for specified countries IGST: See Notification
8515	Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets
	- Brazing or soldering machines and apparatus
8515 11 00	-- Soldering irons and guns	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8515 19 00	-- Other	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
	- Machines and apparatus for resistance welding of metal :
8515 21	-- Fully or partly automatic :
8515 21 10	-- Automatic spot welding machinery	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8515 21 20	-- Automatic butt welding machinery	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8515 21 90	-- Other	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8515 29 00	-- Other	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
	- Machines and apparatus for arc (including plasma arc) welding of metals :
8515 31 00	-- Fully or partly automatic	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8515 39	-- Other :
8515 39 10	-- AC arc welding machinery	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8515 39 20	-- Argon arc welding machinery	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8515 39 90	-- Other	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8515 80	- Other machines and apparatus :
8515 80 10	-- High-frequency plastic welding machine	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8515 80 90	-- Other	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8515 90 00	- Parts	Kg.	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8516	Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545
8516 10 00	- Electric instantaneous or storage water heaters and immersion heaters	u	20%	-	BCD: 5% for specified countries IGST: 18%
	- Electric space heating apparatus and soil heating apparatus
8516 21 00	-- Storage heating radiators	u	20%	-	IGST: 18%
8516 29 00	-- Other	u	20%	-	BCD: 50% concession on specified countries IGST: 18%
	- Electro-thermic hair-dressing or hand-drying apparatus :
8516 31 00	-- Hair dryers	u	20%	-	BCD: 50% concession on specified countries IGST: 18%
8516 32 00	-- Other hair-dressing apparatus	u	20%	-	BCD: 50% concession on specified countries IGST: 18%
8516 33 00	-- Hand-drying apparatus	u	20%	-	BCD: 50% concession on specified countries IGST: 18%
8516 40 00	- Electric smoothing irons	u	20%	-	BCD: 50% concession on specified countries IGST: 18%
8516 50 00	- Microware ovens	u	20%	-	BCD: 50% concession on specified countries IGST: 18%
8516 60 00	- Other ovens; cookers, cooking plates boiling rings, grillers and roasters	u	20%	-	BCD: 50% concession on specified countries IGST: 18%
	- Other electro-thermic appliances :
8516 71 00	- Coffee or tea makers	u	20%	-	BCD: 50% concession on specified countries IGST: 18%
8516 72 00	-- Toasters	u	20%	-	BCD: 50% concession on specified countries IGST: 18%
8516 79	-- Other :
8516 79 10	-- Electro-thermic fluid heaters	u	20%	-	BCD: 50% concession on specified countries IGST: 18%
8516 79 20	-- Electrical or electronic devices for repelling insects (for example, mosquitoes or other similar kind of insects)	u	20%	-	BCD: 50% concession on specified countries IGST: 18%
8516 79 90	-- Other	u	20%	-	BCD: 50% concession on specified countries IGST: 18%
8516 80 00	- Electric heating resistors	u	20%	-	BCD: 50% concession on specified countries IGST: 18%
8516 90 00	- Parts	Kg.	10%	-	BCD: See Notifications for Specified Countries IGST: 18%
8517	Telephone sets, Smartphones and Other Telephones ^old[including telephones] for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528
	- Telephone sets, including smartphones and other telephones ^old[including telephones] for cellular networks or for other wireless networks:
8517 11	-- Line telephone sets with cordless handsets:
8517 11 10	---Push button type	u	Free	-	BCD: NIL BCD: See Notifications for Specified Countries IGST: 18%
8517 11 90	---Other	u	Free	-	BCD: NIL BCD: See Notifications for Specified Countries IGST: 18%
^deleted[8517 12	-- Telephones for cellular networks or for other wireless networks:
	- - - Telephones for cellular networks:
8517 12 11	- - - - Mobile phones, other than push button type	u	20%	-	IGST: 18%
8517 12 19	- - - - Mobile phones, push button type	u	20%	-	IGST: 18%
8517 12 90	- - - - Mobile phones, push button type	u	20%	-	IGST: 18%]
8517 13 00	--Smartphones	u	20%	-	BCD: See Notifications for Specified Countries IGST: 18%
8517 14 00	--Other telephones for cellular networks or for other wireless networks	u	20%	-	BCD: See Notifications for Specified Countries IGST: 18%
8517 18	-- Other:
8517 18 10	---Push button type	u	Free	-	BCD: NIL BCD: See Notifications for Specified Countries IGST: 18%
8517 18 90	---Other	u	Free	-	BCD: NIL BCD: See Notifications for Specified Countries IGST: 18%
	- Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network):
8517 61 00	-- Base stations	u	20%	-	BCD: NIL for specified countries IGST: 18%
8517 62	-- Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus:
8517 62 10	---PLCC equipment	u	Free	-	BCD: NIL BCD: See Notifications for Specified Countries ADD: See Notification IGST: 18%
8517 62 20	---Voice frequency telegraphy	u	Free	-	BCD: NIL BCD: See Notifications for Specified Countries ADD: See Notification IGST: 18%
8517 62 30	---Modems (modulators-demodulators)	u	Free	-	BCD: NIL BCD: See Notifications for specified countries ADD: See Notification
8517 62 40	---High bit rate digital subscriber line system (HDSL)	u	Free	-	BCD: NIL BCD: See Notifications for Specified Countries ADD: See Notification IGST: 18%
8517 62 50	---Digital loop carrier system(DLC)	u	Free	-	BCD: NIL BCD: See Notifications for Specified Countries ADD: See Notification IGST: 18%
8517 62 60	---Synchronous digital hierarchy system(SDH)	u	Free	-	BCD: NIL BCD: See Notifications for Specified Countries ADD: See Notification IGST: 18%
8517 62 70	---Multiplexers, statistical multiplexers	u	Free	-	BCD: NIL BCD: See Notifications for Specified Countries ADD: See Notification IGST: 18%
8517 62 90	---Other	u	20%	-	BCD: NIL BCD: See Notifications for specified countries ADD: See Notification IGST: 18%
8517 69	-- Other:
8517 69 10	---ISDN System	u	Free	-	BCD: NIL BCD: See Notifications for specified countries IGST: 18%
8517 69 20	---ISDN terminal adaptor	u	Free	-	BCD: NIL BCD: NIL for specified countries IGST: 18%
^deleted[8517 69 30	Omitted				BCD: NIL BCD: NIL for specified countries]
8517 69 40	---X 25 Pads	u	Free	-	BCD: NIL BCD: See Notifications for specified countries IGST: 18%
8517 69 50	---Subscriber end equipment	u	Free	-	BCD: NIL BCD: See Notifications for specified countries IGST: 18%
8517 69 60	---Set top boxes for gaining access to internet	u	Free	-	BCD: NIL BCD: See Notifications for specified countries IGST: 18%
8517 69 70	---Attachments for telephones	u	Free	-	BCD: NIL BCD: See Notifications for specified countries IGST: 18%
8517 69 90	---Other	u	20%	-	BCD: See Notifications BCD: See Notifications for specified countries IGST: 18%
^deleted[8517 70	- Parts:
8517 70 10	-- Populated,loaded or stuffed printed circuit boards	u	20%	-	BCD: NIL for specified countries ADD: See Notification IGST: 18%
8517 70 90	-- Other	Kg.	15%	-	BCD: NIL for specified countries ADD: See Notification IGST: 18%]
	-- Parts:
8517 71 00	Aerials and aerial reflectors of all kinds; parts suitable for use therewith	u	20%		BCD: See Notifications BCD: See Notifications for specified countries IGST: 18%
8517 79	--Other:
8517 79 10	---Populated, loaded or stuffed printed circuit boards	u	20%		BCD: See Notifications ^Condition BCD: See Notifications for specified countries IGST: 18%
8517 79 90	---Other	u	15%		BCD: See Notifications ^Condition BCD: See Notifications for specified countries IGST: 18%
8518	Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets
8518 10 00	- Microphones and stands therefore	u	15%	-	BCD: See Notifications ^Condition BCD: See Notifications for specified countries IGST: 18%
	- Loudspeakers, whether or not mounted in their enclosures :
8518 21 00	-- Single loudspeakers, mounted in their enclosure	u	15%	-	BCD: See Notifications ^Condition BCD: NIL for specified countries IGST: 18%
8518 22 00	-- Multiple loudspeakers, mounted in the same enclosure	u	15%	-	BCD: See Notifications ^Condition BCD: See Notifications for specified countries IGST: 18%
8518 29 00	-- Other	u	15%	-	BCD: See Notifications ^Condition BCD: See Notifications for specified countries IGST: 18%
8518 30 00	- Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers	u	15%	-	BCD: See Notification ^Condition BCD: See Notifications for specified countries IGST: 18%
8518 40 00	- Audio-frequency electric amplifiers	u	15%	-	BCD: See Notification ^Condition BCD: See Notifications for specified countries IGST: 18%
8518 50 00	- Electric sound amplifiers sets	u	10%	-	BCD: See Notification ^Condition BCD: 5% for specified countries IGST: 18%
8518 90 00	- Parts	u	10%	-	BCD: See Notification ^Condition BCD: See Notifications for specified countries IGST: 18%
8519	SOUND RECORDING OR REPRODUCING APPARATUS
8519 20 00	- Apparatus operated by coins, banknotes, bank cards, tokens or by other means of payment	u	10%	-	IGST: 18%
8519 30 00	- Turntables (record-decks)	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8519 50 00	- Telephone answering machines	u	Free	-	IGST: 18%
	- Other apparatus:
8519 81 00	-- Using magnetic, optical or semiconductor media	u	10%	-	BCD: NIL BCD: See Notifications for specified countries IGST: 18%
8519 89	-- Other:
8519 89 10	---Audio Compact disc player	u	10%	-	BCD: NIL for specified countries IGST: 18%
8519 89 20	---Compact disc changer including mini disc player or laser disc player	u	10%	-	BCD: NIL for specified countries IGST: 18%
8519 89 30	---Time Code recorder	u	10%	-	BCD: NIL for specified countries IGST: 18%
8519 89 40	---MP-3 player	u	10%	-	BCD: NIL for specified countries IGST: 18%
8519 89 90	---Others	u	10%	-	BCD: See Notifications for specified countries IGST: 18%
8520	Omitted	*	*	*
8521	Video recording or reproducing apparatus, whether or not incorporating a video tuner
8521 10	- Magnetic tape-type :
	-- Cassette tape-type :
8521 10 11	-- Professional video tape recorders with ^3/4" or 1" tape	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8521 10 12	-- Video recorders betacam or betacam SP or digital betacam S-VHS or digital-S	u	10%	-	BCD: See Notifications for specified countries IGST: 18%
8521 10 19	-- Other	u	10%	-	BCD: See Notifications for specified countries IGST: 18%
	-- Spool type :
8521 10 21	-- Professional video tape recorders with ^3/4" or 1" tape	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8521 10 22	-- Video recorders betacam or betacam SP or digital betacam S-VHS or digital-S	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8521 10 29	-- Other	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
	-- Other :
8521 10 91	-- Professional video tape recorders with 3/4" or 1" tape solid state or otherwise	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8521 10 92	-- Video recorders betacam or betacam SP or digital betacam S-VHS or digital-S	u	10%	-	BCD: NIL for specified countries IGST: 18%
8521 10 99	-- Other	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8521 90	- Other :
8521 90 10	-- Video duplicating system with master and slave control	u	10%	-	BCD: See Notifications for specified countries IGST: 18%
8521 90 20	-- DVD player	u	10%	-	BCD: NIL for specified countries IGST: 18%
8521 90 90	-- Other	u	20%	-	BCD: 10% BCD: See Notifications for specified countries IGST: 18%
8522	Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521
8522 10 00	- Pick-up cartridges	Kg.	10%	-	IGST: 18%
8522 90 00	- Other	Kg.	10%	-	BCD: NIL BCD: See Notifications for specified countries IGST: 18%
8523	Discs, tapes, solid-state non-volatile storage devices," smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of chapter 37
	- Magnetic media:
8523 21 00	-- Cards incorporating a magnetic stripe	u	10%	-	BCD: See Extract BCD: See Notifications for specified countries ADD: See Notification IGST: 18%
8523 29	-- Other:
8523 29 10	---Audio cassettes	u	10%	-	BCD: See Extract BCD: See Notifications for specified countries ADD: See Notification IGST: 18%
8523 29 20	---Video cassettes	u	10%	-	BCD: See Extract BCD: See Notifications for specified countries ADD: See Notification IGST: 18%
8523 29 30	---Video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls	u	10%	-	BCD: See Extract BCD: See Notifications for specified countries ADD: See Notification IGST: 18%
8523 29 40	---�� and 1�� video cassettes	u	10%	-	BCD: See Extract BCD: See Notifications for specified countries ADD: See Notification IGST: 18%
8523 29 50	---�� video cassettes suitable to work with betacam, betacam SP/M II and VHS type VCR	u	10%	-	BCD: See Extract BCD: See Notifications for specified countries ADD: See Notification IGST: 18%
8523 29 60	---Other video cassettes and tapes �� and 1�� video cassettes	u	10%	-	BCD: See Extract BCD: See Notifications for specified countries ADD: See Notification IGST: 18%
8523 29 70	---All kinds of Magnetic discs	u	10%	-	BCD: See Extract BCD: See Notifications for specified countries ADD: See Notification IGST: 18%
8523 29 80	---Cartridge tape	u	10%	-	BCD: See Extract BCD: NIL for specified countries ADD: See Notification IGST: 18%
8523 29 90	---Other	u	10%	-	BCD: See Extract BCD: See Notifications for specified countries ADD: See Notification IGST: 18%
	- Optical media:
8523 41	-- Unrecorded
8523 41 10	-- Compact disk (Audio/video)	u	10%	-	BCD: See Extract BCD: NIL for specified countries ADD: See Notification IGST: 18%
8523 41 20	-- Blank master disks (that is, substrate) for producing stamper for compact disk	u	10%	-	BCD: See Extract ADD: See Notification IGST: 18%
8523 41 30	---Matrices for production of records; prepared record blank	u	10%	-	BCD: See Extract BCD: See Notifications for specified countries ADD: See Notification IGST: 18%
8523 41 40	---Cartridge Tape	u	10%	-	BCD: See Extract BCD: NIL for specified countries ADD: See Notification IGST: 18%
8523 41 50	---�" Video cassette suitable to work with digital VCR	u	10%	-	BCD: See Extract BCD: NIL for specified countries ADD: See Notification IGST: 18%
8523 41 60	-- DVD	u	10%	-	BCD: See Extract ADD: See Notification IGST: 18%
8523 41 90	-- Other	u	10%	-	BCD: See Extract BCD: 50% concession on specified countries ADD: See Notification IGST: 18%
8523 49	- Other :
8523 49 10	---Compact disc (Audio)	u	10%	-	BCD: See Extract ADD: See Notification IGST: 18%
8523 49 20	---Compact disc (video)	u	10%	-	BCD: See Extract BCD: NIL for specified countries ADD: See Notification IGST: 18%
8523 49 30	---Stamper for CD audio, CD video and CD-ROM	u	10%	-	BCD: See Extract ADD: See Notification IGST: 18%
8523 49 40	---DVD	u	10%	-	BCD: See Extract ADD: See Notification IGST: 18%
8523 49 50	---Matrices for production of records; prepared record blank	u	10%	-	BCD: See Extract BCD: 50% concession on specified countries ADD: See Notification IGST: 18%
8523 49 60	---Cartridge Tape	u	10%	-	BCD: See Extract BCD: NIL for specified countries ADD: See Notification IGST: 18%
8523 49 70	---�" Video cassette suitable to work with digital VCR	u	10%	-	BCD: See Extract BCD: NIL for specified countries ADD: See Notification IGST: 18%
8523 49 90	- Other	u	10%	-	BCD: See Extract BCD: 50% concession on specified countries ADD: See Notification IGST: 18%
	- Semi conductor media:
8523 51 00	-- Solid-state non-volatile storage devices	u	10%	-	BCD: See Extract ADD: See Notification IGST: 18%
8523 52	-- Smart Cards
8523 52 10	--- SIM Cards	u	Free	-	BCD: See Extract BCD: See Notifications for specified countries ADD: See Notification IGST: 18%
8523 52 20	--- Memory Cards	u	Free	-	BCD: See Extract BCD: See Notifications for specified countries ADD: See Notification IGST: 18%
8523 52 90	--- Other	u	Free	-	BCD: See Extract BCD: See Notifications for specified countries ADD: See Notification IGST: 18%
8523 59	-- Other
8523 59 10	--- Proximity cards and tags	u	Free	-	BCD: See Extract BCD: NIL for specified countries ADD: See Notification IGST: 18%
8523 59 90	--- Other	u	10%	-	BCD: See Extract BCD: NIL for specified countries ADD: See Notification IGST: 18%
8523 80	-- Other:
8523 80 10	---Gramophone records	u	10%	-	BCD: See Extract BCD: 50% concession on specified countries ADD: See Notification IGST: 18%
8523 80 20	---Information technology software	u	Free	-	BCD: See Extract BCD: See Notifications for specified countries ADD: See Notification IGST: 18%
8523 80 30	---Audio-visual news or audio visual views	u	10%	-	BCD: See Extract BCD: See Notifications for specified countries ADD: See Notification IGST: 18%
8523 80 40	---Children�s video films	u	10%	-	BCD: See Extract BCD: 50% concession on specified countries ADD: See Notification IGST: 18%
8523 80 50	---Video tapes of educational nature	u	10%	-	BCD: See Extract BCD: 50% concession on specified countries ADD: See Notification IGST: 18%
8523 80 60	---2-D/ 3D computer graphics	u	10%	-	BCD: See Extract BCD: NIL for specified countries ADD: See Notification IGST: 18%
8523 80 90	---Other	u	10%	-	BCD: See Extract BCD: See Notifications for specified countries ADD: See Notification IGST: 18%
8524	FLAT PANEL DISPLAY MODULES, WHETHER OR NOT INCORPORATING TOUCH-SENSITIVE SCREENS
	- Without drivers or control circuits:
8524 11 00	Of liquid crystals				BCD: See Notification IGST: 18%
8524 12 00	Of organic light-emitting diodes (OLED)	u	15%		IGST: 18%
8524 19 00	Other	u	15%		IGST: 18%
	Other
8524 91 00	Of liquid crystals	u	15%		BCD: See Notification IGST: 18%
8524 92 00	Of organic light-emitting diodes (OLED)	u	15%		IGST: 18%
8524 99 00	Other	u	15%		IGST: 18%
^old[8524	Omitted	*	*	*	]
8525	Transmission apparatus for radio -broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders
8525 50	- Transmission apparatus:
8525 50 10	---Radio broadcast transmitter	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8525 50 20	---TV broadcast transmitter	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8525 50 30	---Broadcast equipment sub-system	u	7.5%	-	IGST: 18%
8525 50 40	---Communication jamming equipment	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
8525 50 90	---Other	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
8525 60 00	- Transmission apparatus incorporating reception apparatus	u	Free	-	BCD: NIL BCD: See Notifications for specified countries IGST: 12%
^deleted[8525 80	- Television cameras, digital cameras and video camera recorders:
8525 80 10	---Television Cameras	u	20%	-	BCD: 10% IGST: 18%
8525 80 20	---Digital cameras	u	20%	-	BCD: Nil IGST: 18%
8525 80 30	--- video camera recorders	u	20%	-	BCD: 10% IGST: 18%
8525 80 90	-- Other	u	20%	-	BCD: 10% IGST: 18%]
	- Television cameras, digital cameras and video camera recorders:
8525 81 00	-- High-speed goods as specified in sub-heading Note 1 to this Chapter	u	20%	-	BCD: 10% IGST: 18%
8525 82 00	Other, radiation-hardened or radiation-tolerant goods as specified in sub-heading Note 2 to this Chapter	u	20%	-	BCD: 10% IGST: 18%
8525 83 00	Other, night vision goods as specified in sub-heading Note 3 to this Chapter	u	20%	-	BCD: 10% IGST: 18%
8525 89 00	Other	u	20%	-	BCD: Nil BCD: See Notifications for specified countries IGST: 18%
8526	Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
8526 10 00	- Radar apparatus	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
	- Other :
8526 91	-- Radio navigational aid apparatus :
8526 91 10	-- Direction measuring equipment	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
8526 91 20	-- Instrument landing system	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
8526 91 30	-- Direction finding equipment	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
8526 91 40	-- Non-directional beacon	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
8526 91 50	-- VHF omni range equipment	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
8526 91 90	-- Other	u	7.5%	-	BCD: NIL for specified countries IGST: 18%
8526 92 00	-- Radio remote control apparatus	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8527	Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
	-Radio- broadcast receivers capable of operating without an external source of power:
8527 12 00	- Pocket-size radio cassette -players	u	10%	-	IGST: 18%
8527 13 00	-- Other apparatus combined with sound recording or reproducing apparatus	u	10%	-	BCD: See Notifications for specified countries IGST: 18%
8527 19 00	-- Other	u	10%	-	IGST: 18%
	Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles:
8527 21 00	-- Combined with sound recording or reproducing apparatus	u	10%	-	IGST: 18%
8527 29 00	-- Other	u	10%	-	IGST: 18%
	- Other:
8527 91 00	-- Combined with sound recording or reproducing apparatus	u	10%	-	BCD: See Notifications for specified countries IGST: 18%
8527 92 00	-- Not combined with sound recording or reproducing apparatus but combined with a clock	u	10%	-	IGST: 18%
8527 99 00	- - Other:	u	10%	-	BCD: NIL BCD: See Notifications for specified countries IGST: 18%
8528	Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus
	- Cathode-ray tube monitors :
8528 42 00	-- Capable of directly connecting to end designed for use with an automatic data processing machines of heading 8471	u	10%	-	BCD: See Notifications for specified countries IGST: See Extract
8528 49 00	-- Other	u	10%	-	BCD: See Notifications for specified countries IGST: See Extract
	- Other monitors:
8528 52 00	-- Capable of directly connecting to end designed for use with an automatic data processing machines of heading 8471	u	10%	-	BCD: See Notifications for specified countries IGST: See Extract
8528 59 00	-- Other	u	10%	-	BCD: See Notifications for specified countries IGST: See Extract
	- Projectors:
8528 62 00	-- Capable of directly connecting to end designed for use with an automatic data processing machines of heading 8471	u	10%	-	BCD: NIL for specified countries IGST: See Extract
8528 69 00	-- Other	u	10%	-	BCD: See Notifications for specified countries IGST: See Extract
	- Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus:
8528 71 00	-- Not designed to incorporate a video display or screen	u	20%	-	BCD: NIL for specified countries IGST: See Extract
8528 72	-- Other, colour:
8528 72 11	----Television set of screen size upto 36 cm	u	20%	-	BCD: See Notifications for specified countries IGST: See Extract
8528 72 12	----Television set of screen size exceeding 36 cm but not exceeding 54 cm	u	20%	-	BCD: See Notifications for specified countries IGST: See Extract
8528 72 13	----Television set of screen size exceeding 54 cm but not exceeding 68 cm	u	20%	-	BCD: See Notifications for specified countries IGST: See Extract
8528 72 14	----Television set of screen size exceeding 68 cm but not exceeding 74 cm	u	20%	-	BCD: See Notifications for specified countries IGST: See Extract
8528 72 15	----Television set of screen size exceeding 74 cm but not exceeding 87 cm	u	20%	-	BCD: See Notifications for specified countries IGST: See Extract
8528 72 16	---- Television set of screen size exceeding 87 cm but not exceeding 105 cm	u	20%	-	BCD: See Notifications for specified countries IGST: See Extract
8528 72 17	----Television set of screen size exceeding 105 cm	u	20%	-	BCD: See Notifications for specified countries IGST: See Extract
8528 72 18	----Liquid crystal display television set of screen size below 63 cm	u	20%	-	BCD: See Notifications for specified countries IGST: See Extract
8528 72 19	----Other	u	20%	-	BCD: See Notifications for specified countries IGST: See Extract
8528 73	-- Other, Monochrome:
^old[8528 73	-- Other, black and white or other monochrome:]
8528 73 10	---Liquid crystal display television set of screen size below 25 cm	u	10%	-	BCD: NIL for specified countries IGST: See Extract
8528 73 90	---Other	u	10%	-	BCD: NIL for specified countries IGST: See Extract
8529	Parts suitable for use solely or principally with the apparatus of headings 8524 ^old[8525] to 8528
8529 10	- Aerials and aerial reflectors of all kinds; parts suitable for use therewith :
	-- Dish antenna :
8529 10 11	-- For communication jamming equipment	u	7.5%	-	BCD: See Extract BCD: See Notifications for specified countries IGST: 18%
8529 10 12	-- For amateur radio communications equipment	u	7.5%	-	BCD: See Extract BCD: See Notifications for specified countries IGST: 18%
8529 10 19	-- Other	u	10%	-	BCD: See Extract BCD: See Notifications for specified countries IGST: 18%
	-- Other aerials or antenna :
8529 10 21	-- For communication jamming equipment	u	7.5%	-	BCD: See Extract BCD: See Notifications for specified countries IGST: 18%
8529 10 22	-- For amateur radio communication equipment	u	7.5%	-	BCD: See Extract BCD: See Notifications for specified countries IGST: 18%
8529 10 29	-- Other	u	10%	-	BCD: See Extract BCD: See Notifications for specified countries IGST: 18%
	-- Other :
8529 10 91	-- For communication jamming equipment	u	7.5%	-	BCD: See Extract BCD: NIL for specified countries IGST: 18%
8529 10 92	-- For amateur radio communication equipment	u	7.5%	-	BCD: See Extract BCD: See Notifications for specified countries IGST: 18%
8529 10 99	-- Other	u	15%	-	BCD: See Extract BCD: See Notifications for specified countries IGST: 18%
8529 90	- Other :
8529 90 10	-- For communication jamming equipment	u	7.5%	-	BCD: See Extract BCD: See Notifications for specified countries IGST: 18%
8529 90 20	-- For amateur radio communication equipment	u	7.5%	-	BCD: See Extract BCD: See Notifications for specified countries IGST: 18%
^deleted[8529 90 30	- - - Open cell for television set	u	15%	-	BCD: See Extract BCD: NIL for specified countries IGST: 18%]
8529 90 90	-- Other	u	15%	-	BCD: See Notifications ^Condition BCD: See Notifications for specified countries IGST: 18%
8530	Electrical signalling, safety or traffic control equipment for railways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)
8530 10	- Equipment for railways or tramways :
8530 10 10	-- For railways	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8530 10 20	-- For tramways	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8530 80 00	-- Other equipment	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8530 90 00	- Parts	Kg.	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
8531	Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530
8531 10	- Burglar or fire alarms and similar apparatus :
8531 10 10	-- Burglar alarm	u	10%	-	BCD: 5% for specified countries IGST: 18%
8531 10 20	-- Fire alarm	u	10%	-	BCD: 5% for specified countries IGST: 18%
8531 10 90	-- Other	u	10%	-	BCD: 5% for specified countries IGST: 18%
8531 20 00	- Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED)	u	Free	-	BCD: NIL BCD: See Notifications for specified countries IGST: 18%
8531 80 00	- Other apparatus	u	10%	-	BCD: See Notifications for specified countries IGST: 18%
8531 90 00	- Parts	Kg.	10%	-	BCD: NIL BCD: See Notifications for specified countries IGST: 18%
8532	Electrical capacitors, fixed, variable or adjustable (pre-set)
8532 10 00	- Fixed capacitors designed for use in 50 or 60 HZ circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors)	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
	- Other fixed capacitors :
8532 21 00	-- Tantalum	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8532 22 00	-- Aluminium electrolytic	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8532 23 00	-- Ceramic dielectric, single layer	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8532 24 00	-- Ceramic dielectric of paper, multilayer	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8532 25 00	-- Dielectric of paper or plastic	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8532 29	-- Other :
8532 29 10	-- Of dielectric of mica	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8532 29 90	-- Other	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8532 30 00	- Variable or adjustable (pre-set) capacitors	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8532 90 00	-Parts	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8533	Electrical resistors (including rheostats and potentiometers), other than heating resistors
8533 10 00	- Fixed carbon resistors, composition or film types	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
	- Other fixed resistors :
8533 21	-- For a power handling capacity not exceeding 20 W :
	-- Of bare wire :
8533 21 11	-- Of nichrome	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8533 21 19	-- Other	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
	-- Of insulated wire :
8533 21 21	-- Of nichrome	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8533 21 29	-- Other	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8533 29	--other:
	--of bare wire:
8533 29 11	--of nichrome	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8533 29 19	--other	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
	--of insulated wire:
8533 29 21	--of nichrome	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8533 29 29	--other	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
	- Wire wound variable resistors, including rheostats and potentiometers :
8533 31	-- For a power handling capacity not exceeding 20 W :
8533 31 10	-- Potentiometers	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8533 31 20	-- Rheostats	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8533 31 90	-- Other	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8533 39	-- Other :
8533 39 10	-- Potentiometers	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8533 39 20	-- Rheostats	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8533 39 90	-- Other	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8533 40	- Other variable resistors, including rheostats and potentiometers :
8533 40 10	-- Potentiometers	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8533 40 20	-- Rheostats	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8533 40 30	-- Thermistors	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8533 40 90	-- Other	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8533 90 00	- Parts	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8534 00 00	Printed circuits	u	Free	-	BCD: NIL BCD: See Notifications for specified countries IGST: 18%
8535	Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example , switches, fuses, lighting arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes) for a voltage exceeding 1,000 volts
8535 10	- Fuses :
8535 10 10	-- For switches having rating upto 15 amps, rewireable	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8535 10 20	-- For switches having rating above 15 amps, high rupturing capacity or rewireable	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8535 10 30	-- Other rewireable fuses	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8535 10 40	-- Other high rupturing capacity fuses	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8535 10 50	-- Fuses gear	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8535 10 90	-- Other	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
	-- Automatic circuit breakers :
8535 21	-- For a voltage of less than 72.5 kV :
	-- SF6 circuit breakers :
8535 21 11	-- For a voltage of 11 kV	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8535 21 12	-- For a voltage of 33 kV	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8535 21 13	-- For a voltage of 66 kV	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8535 21 19	-- Other	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
	-- Vacuum circuit breakers :
8535 21 21	-- For a voltage of 11 kV	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8535 21 22	-- For a voltage of 33 kV	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8535 21 23	-- For a voltage of 66 kV	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8535 21 29	-- Other	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8535 21 90	-- Other	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8535 29	-- Other :
	-- SF6 circuits breakers :
8535 29 11	-- For a voltage of 132 kV	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8535 29 12	-- For a voltage of 220 kV	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8535 29 13	-- For a voltage of 400 kV	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8535 29 19	-- Other	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
	-- Vacuum circuit breakers :
8535 29 21	-- For a voltage of 132 kV	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8535 29 22	-- For a voltage of 220 kV	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8535 29 23	-- For a voltage of 400 kV	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8535 29 29	-- Other	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8535 29 90	-- other	u	10%		BCD: 50% concession on specified countries IGST: 18%
8535 30	- Isolating switches and make-and-break switches :
8535 30 10	-- Of plastic	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8535 30 90	-- Other	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8535 40	- Lightning arresters, voltage limiters and surge suppressors :
8535 40 10	- Lightning arresters	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8535 40 20	-- Voltage limiters	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8535 40 30	-- Surge suppressors	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8535 90	- Other :
8535 90 10	-- Motor starters for AC motors	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8535 90 20	-- Control gear and starters for DC motors	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8535 90 30	-- Other control and switchgears	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8535 90 40	-- Junction boxes	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8535 90 90	-- Other	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8536	Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, ,fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 volts; connectors for optical fibres, optical fibre bundles or cables
8536 10	- Fuses :
8536 10 10	-- For switches having rating upto 15 amps, rewireable	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8536 10 20	-- For switches having rating above 15 amps, high rupturing capacity or rewireable	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8536 10 30	-- Other rewireable fuses	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8536 10 40	-- Other high rupturing capacity fuses	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8536 10 50	-- Fuses gear	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8536 10 60	-- Electronic fuses	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8536 10 90	-- Other	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8536 20	- Automatic circuit breakers :
8536 20 10	-- Air circuit breakers	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8536 20 20	-- Moulded case circuit breakers	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8536 20 30	-- Miniature circuit breakers	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8536 20 40	-- Earth leak circuit breakers	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8536 20 90	-- Other	u	10%	-	BCD: 5% upto 01/02/2022 BCD: 50% concession on specified countries IGST: 18%
8536 30 00	- Other apparatus for protecting electrical circuits	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
	- Relays :
8536 41 00	-- For a voltage not exceeding 60 V	u	¹[15%]^old[10%]	-	BCD: 10% BCD: 50% concession on specified countries IGST: 18%
8536 49 00	-- Other	u	¹[15%]^old[10%]	-	BCD: See Notifications BCD: 50% concession on specified countries IGST: 18%
8536 50	- Other switches :
8536 50 10	-- control and switch gears	u	10%	-	BCD: See Notifications for specified countries IGST: 18%
8536 50 20	-- Other switches of plastic	u	10%	-	BCD: See Notifications for specified countries IGST: 18%
8536 50 90	-- Other	u	10%	-	BCD: See Notifications for specified countries IGST: 18%
	- Lamp-holders, plugs and sockets :
8536 61	-- Lamp-holders :
8536 61 10	-- Of plastic	u	10%	-	BCD: See Notifications for specified countries IGST: 18%
8536 61 90	-- Of other materials	u	10%	-	BCD: See Notifications for specified countries IGST: 18%
8536 69	-- Other :
8536 69 10	-- Of plastic	u	10%	-	BCD: See Notifications for specified countries IGST: 18%
8536 69 90	-- Of other materials	u	10%	-	BCD: See Notifications for specified countries IGST: 18%
8536 70 00	- Connectors for optical fibres, optical fibre bundles or cables	u	7.5%	-	IGST: 18%
8536 90	- Other apparatus :
8536 90 10	-- Motor starters for AC motors	u	10%	-	IGST: 18%
8536 90 20	-- Motor starters for DC motors	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8536 90 30	-- Junction boxes	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8536 90 90	-- Other	u	10%	-	BCD: NIL for specified countries IGST: 18%
8537	Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517
8537 10 00	- For a voltage not exceeding 1,000 V	Kg.	¹[15%]^old[10%]	-	BCD: 2.5% ^Condition BCD: See Notifications for specified countries IGST: 18%
8537 20 00	- For a voltage exceeding 1,000 V	Kg.	¹[15%]^old[10%]	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: 18%
8538	Parts suitable for use solely or principally with the apparatus of headings 8535,8536 or 8537
8538 10	- Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus :
8538 10 10	-- For industrial use	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8538 10 90	-- Other	Kg.	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8538 90 00	- Other	Kg.	15%	-	BCD: See Notification BCD: See Notifications for specified countries IGST: 18%
8539	Electric filament or discharge ;lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps; light -emitting diode (LED) Light Sources ^old[lamps]
8539 10 00	- Sealed beam lamp units	u	15%	-	IGST: See Extract
	- Other filament lamps, excluding ultra-violet or infra-red lamps :
8539 21	-- Tungsten halogen :
	-- Other :
8539 21 10	-- Miniature halogen lamps with fittings	u	10%	-	IGST: See Extract
8539 21 20	-- Other for automobiles	u	15%	-	IGST: See Extract
8539 21 90	-- Other	u	10%	-	IGST: See Extract
8539 22 00	-- Other, of a power not exceeding 200 W and for a voltage exceeding 100 V	u	10%	-	BCD: 50% concession on specified countries IGST: See Extract
8539 29	-- Other :
8539 29 10	-- Of retail sale price not exceeding rupees 20 per bulb	u	10%	-	BCD: 50% concession on specified countries IGST: See Extract
8539 29 20	-- Bulb, for torches	u	10%	-	BCD: 50% concession on specified countries IGST: See Extract
8539 29 30	-- Miniature bulbs	u	10%	-	IGST: See Extract
8539 29 40	-- Other for automobile lamps	u	15%	-	IGST: See Extract
8539 29 90	-- Other	u	10%	-	BCD: 50% concession on specified countries IGST: See Extract
	- Discharge lamps other than ultra-violet lamps :
8539 31	-- Fluorescent, hot cathode :
8539 31 10	-- Compact fluorescent lamps	u	10%	-	BCD: 50% concession on specified countries IGST: See Extract
8539 31 90	-- Other	u	10%	-	BCD: 50% concession on specified countries IGST: See Extract
8539 32	-- Mercury or sodium vapour lamps; metal halide lamps :
8539 32 10	-- Mercury vapour lamps	u	10%	-	BCD: 50% concession on specified countries IGST: See Extract
8539 32 20	-- Sodium vapour lamps	u	10%	-	BCD: 50% concession on specified countries IGST: See Extract
8539 32 30	-- Metal halide lamps	u	10%	-	BCD: 50% concession on specified countries IGST: See Extract
8539 39	-- Other :
8539 39 10	-- Energy efficient triphosphor fluorescent lamps	u	10%	-	BCD: 50% concession on specified countries IGST: See Extract
8539 39 90	-- Other	u	10%	-	BCD: 50% concession on specified countries IGST: See Extract
	- Ultra-violet or infra-red lamps; arc-lamps :			-
8539 41 00	-- Arc-lamps	u	10%	-	BCD: 50% concession on specified countries IGST: See Extract
8539 49 00	-- Other	u	10%	-	BCD: 5% upto 01/02/2022 BCD: 50% concession on specified countries IGST: See Extract
^deleted[8539 50 00	- Light-emitting diode (LED) lamps	u	20%		BCD: 50% concession on specified countries IGST: See Extract]
	- Light-emitting diode (LED) light sources:
8539 51 00	Light-emitting diode (LED) modules	u	20%	-	BCD: 50% concession on specified countries IGST: See Extract
8539 52 00	Light-emitting diode (LED) lamps	u	20%	-	BCD: 50% concession on specified countries IGST: See Extract
8539 90	- Parts :
8539 90 10	-- Parts of fluorescent tube lamps	Kg.	10%	-	BCD: 50% concession on specified countries IGST: See Extract
8539 90 20	-- Parts of arc-lamps	Kg.	10%	-	BCD: 50% concession on specified countries IGST: See Extract
8539 90 90	-- Other	Kg.	10%	-	BCD: 50% concession on specified countries IGST: See Extract
8540	Thermionic, cold cathode or photocathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes , cathode-ray tubes television camera tubes)
	- Cathode-ray television picture tubes, including video monitor cathode-ray tubes :
8540 11	-- Colour :
8540 11 10	-- Television picture tubes of 20" and 21 " size, except 21" flat and full square (F and FST) colour TV picture tubes	u	10%	-	BCD: NIL for specified countries IGST: 18%
8540 11 20	-- Video monitor cathode-ray tubes	u	10%	-	BCD: NIL for specified countries IGST: 18%
8540 11 90	-- Other	u	10%	-	BCD: NIL for specified countries IGST: 18%
8540 12 00	--Monochrome	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8540 20 00	- Television camera tubes; image converters and intensifiers; other photocathode tubes	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8540 40	- Data or graphic display tubes, colour with a phosphor dot screen pitch smaller than 0.4 mm
8540 40 10	- Data or graphic display tubes, monochrome	u	10%	-	BCD: See Notifications for specified countries IGST: 18%
8540 40 20	- Data or graphic display tubes, colour with a phosphor dot screen pitch smaller than 0.4 mm	u	free	-	BCD: See Notifications for specified countries IGST: 18%
8540 60 00	- Other cathode-ray tubes	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
	- Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes , carcinotrons), excluding grid-controlled tubes :
8540 71 00	-- Magnetrons	u	10%	-	BCD: Nil ^Condition BCD: 50% concession on specified countries IGST: 18%
8540 79 00	-- Other	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
	- Other valves and tubes :
8540 81 00	- Receiver or amplifier valves and tubes	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
8540 89 00	-- Other	u	10%	-	BCD: 50% concession on specified countries IGST: 18%
	- Parts :
8540 91 00	-- Of cathode-ray tubes	Kg.	10%	-	BCD: NIL for specified countries IGST: 18%
8540 99 00	-- Other	Kg.	10%	-	BCD: NIL for specified countries IGST: 18%
8541	SEMICONDUCTOR DEVICES (FOR EXAMPLE, DIODES, TRANSISTORS, SEMICONDUCTOR BASED TRANSDUCERS); PHOTOSENSITIVE SEMICONDUCTOR, DEVICES, INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT-EMITTING DIODES (LED), WHETHER OR NOT ASSEMBLED WITH OTHER LIGHT-EMITTING DIODES (LED); MOUNTED PIEZO-ELECTRIC CRYSTALS ^Old[Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes, mounted piezo-electric crystals]
8541 10 00	- Diodes, other than photosensitive or light emitting diodes	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
	- Transistors, other than photosensitive transistors :
8541 21 00	-- With a dissipation rate of less than 1 W	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8541 29 00	-- Other	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8541 30	- Thyristors, diacs and triacs, other than photosensitive devices :
8541 30 10	-- Thyristors	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8541 30 90	-- Other	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
^old[8541 40	- Photosensitive semi-conductor devices, including photo voltaic cells whether or not assembled in modules or made up into panels; light emitting diode :
	-- Photocells :
8541 40 12	- - - - Solar cells, assembled in modules or made up into panels	u	20%	-	BCD: NIL for specified countries SG: See Notification IGST: 18%
8541 40 11	- - - - Solar cells, not assembled	u	20%	-	BCD: NIL for specified countries SG: See Notification IGST: 18%
8541 40 19	-- Other	u	Free	-	BCD: NIL for specified countries IGST: 18%
8541 40 20	-- Light emitting diodes (electro-luminescent)	u	Free	-	BCD: NIL for specified countries IGST: 18%
8541 40 90	-- Other	u	Free	-	BCD: NIL for specified countries IGST: 18%]
	- Photosensitive semi-conductor devices, including photo voltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED):
8541 41 00	--Light-emitting diodes (LED)	u	free	-	BCD: See Notifications for specified countries IGST: 18%
8541 42 00	--Photovoltaic cells not assembled in modules or made up into panels	u	20%	-	BCD: See Notifications for specified countries IGST: 18%
8541 43 00	--Photovoltaic cells assembled in modules or made up into panels	u	20%	-	BCD: See Notifications for specified countries IGST: 18%
8541 49 00	--Other	u	20%	-	BCD: See Notifications for specified countries IGST: 18%
^old[8541 50 00	- Other semi-conductors devices	u	Free	-	BCD: NIL for specified countries IGST: 18%]
	-Other semiconductor devices:	u	20%	-
8541 51 00	--Semiconductor-based transducers	u	20%	-	BCD: See Notifications for specified countries IGST: 18%
8541 59 00	--Other	u	20%	-	BCD: See Notifications for specified countries IGST: 18%
8541 60 00	- Mounted piezo-electric crystals	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8541 90 00	- Parts	Kg.	Free	-	BCD: See Notifications for specified countries IGST: 18%
8542	Electronic integrated circuits
	- Electronic integrated circuits:
8542 31 00	-- Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8542 32 00	-- Memories	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8542 33 00	-- Amplifiers	u	Free	-	BCD: See Notifications for specified countries IGST: 18%
8542 39	-- Other:
8542 39 00	-- Other:	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
8542 90 00	-- Parts	kg.	Free	-	BCD: See Notifications for specified countries IGST: 18%
8543	Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter
8543 10	- Particle accelerators:
8543 10 10	---Ion implanters for doping semi conductor material	u	Free	-	BCD: See Notification BCD: See Notifications for specified countries IGST: 18%
8543 10 20	---Vane graff, cock-croft, Walton accelerators	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8543 10 30	---Synchrocyclotrons, synchrotrons	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8543 10 90	---Other including cyclotrons	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8543 20	- Signal generators :
8543 20 10	-- Sweep generators	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8543 20 20	-- Impulse generators	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8543 20 30	-- Tacho generations	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8543 20 90	-- Other	u	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8543 30 00	- Machines and apparatus for electroplating, electrolysis or electrophoresis	u	7.5%	-	BCD: NIL BCD: See Notifications for specified countries IGST: 18%
8543 40 00	Electronic cigarettes and similar personal electric vaporising devices	u	7.5%	-	BCD: NIL IGST: 18%
8543 70	- Other machines and apparatus:
8543 70 11	- Proximity card and tags	u	Free		BCD: NIL BCD: See Notifications for specified countries IGST: 18%
8543 70 12	----Metal detector	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
8543 70 13	----Mine detector	u	7.5%	-	BCD: NIL BCD: See Notifications for specified countries IGST: 18%
8543 70 19	----Other	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
	---Audio special effect equipment:
8543 70 21	----Digital reverberators	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
8543 70 22	----Mixing system or consoles	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
8543 70 29	-----Other	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
	---Video special effect equipments:
8543 70 31	----Video mixing system or consoles	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
8543 70 32	----Video effect system	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
8543 70 33	----Digital layering machine	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
8543 70 34	---Paint box	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
8543 70 35	----Video typewriter	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
8543 70 36	----Video matting machine	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
8543 70 39	----Other	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
	---Edit control Unit:
8543 70 41	----Computerised editing system controlling more than three video editing machines	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
8543 70 42	----Other video control unit	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
8543 70 49	----Other	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
8543 70 50	----Colour corrector	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
	---Amplifier:
8543 70 61	----Broadcast amplifier	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
8543 70 62	----Limiting amplifier, video distribution amplifier and stabilizing amplifiers	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
8543 70 69	----Other	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
	---Graphic equalizer and synthesized receivers:
8543 70 71	----Graphic equalizer	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
8543 70 72	----Synthesised receivers	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
	---Other:
8543 70 91	----RF(radio frequency) power amplifer and noise generators for communication jamming equipment, static and mobile or man-portable	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
8543 70 92	----Equipment gadgets based on solar energy	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
8543 70 93	----Professional beauty care equipment	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
8543 70 94	----Audio visual stereo encoders	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
8543 70 95	----Time code generator	u	7.5%	-	BCD: See Notifications for specified countries IGST: 18%
8543 70 99	----Other	u	7.5%	-	BCD: NIL BCD: See Notifications for specified countries IGST: 18%
8543 90 00	- Parts	Kg.	7.5%	-	BCD: See Notifications BCD: See Notifications for specified countries IGST: 18%
8544	Insulated (including enamelled or anodised) wire , cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors
	-Winding wire :
8544 11	-- Of copper :
8544 11 10	-- Enamelled	m	10%	-	BCD: See Notifications ^Condition BCD: 5% for specified countries IGST: 18%
8544 11 90	-- Other	m	10%	-	BCD: See Notifications ^Condition BCD: 5% for specified countries IGST: 18%
8544 19	-- Other :
8544 19 10	-- Asbestos covered	m	15%	-	BCD: See Notifications ^Condition BCD: 5% for specified countries IGST: 18%
8544 19 20	-- Plastic insulated	m	15%	-	BCD: See Notifications ^Condition BCD: 5% for specified countries IGST: 18%
8544 19 30	-- Rubber insulated	m	15%	-	BCD: See Notifications ^Condition BCD: 5% for specified countries IGST: 18%
8544 19 90	-- Other	m	15%	-	BCD: See Notifications ^Condition BCD: 5% for specified countries IGST: 18%
8544 20	- Co-axial cable and other co-axial electric conductors :
8544 20 10	-- Co-axial cable	m	10%	-	BCD: See Notifications ^Condition IGST: 18%
8544 20 90	-- Other	m	10%	-	BCD: See Notifications ^Condition IGST: 18%
8544 30 00	- Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships	m	¹[15%]^old[10%]	-	BCD: See Notifications ^Condition IGST: 18%
	- Other electric conductors, for a voltage not exceeding 1,000 V :
8544 42	-- Fitted with connectors:
8544 42 10	---Paper insulated	m	15%	-	BCD: See Notifications ^Condition BCD: See Notifications for specified countries IGST: 18%
8544 42 20	---Plastic insulated	m	15%	-	BCD: See Notifications ^Condition BCD: See Notifications for specified countries IGST: 18%
8544 42 30	---Rubber insulated	m	15%	-	BCD: See Notifications ^Condition BCD: See Notifications for specified countries IGST: 18%
8544 42 90	--- Other	m	15%	-	BCD: See Notifications ^Condition BCD: NIL for specified countries IGST: 18%
	-- Other :
8544 42 91	---- Paper insulated, of a kind used in telecommunication	m	15%	-	BCD: See Notifications ^Condition BCD: See Notifications for specified countries IGST: 18%
8544 42 92	---- Plastic insulated, of a kind used in telecommunication	m	15%	-	BCD: See Notifications ^Condition BCD: See Notifications for specified countries IGST: 18%
8544 42 93	---- Rubber insulated, of a kind used in telecommunication	m	15%	-	BCD: See Notifications ^Condition BCD: See Notifications for specified countries IGST: 18%
8544 42 99	---- Other	m	15%	-	BCD: See Notifications ^Condition BCD: See Notifications for specified countries IGST: 18%
8544 49	---- Other :
8544 49 10	---Paper insulated	m	15%	-	BCD: See Notifications ^Condition IGST: 18%
8544 49 20	---Plastic insulated	m	15%	-	BCD: See Notifications ^Condition BCD: NIL for specified countries IGST: 18%
8544 49 30	---Rubber insulated	m	15%	-	BCD: See Notifications ^Condition BCD: NIL for specified countries IGST: 18%
	---Other :
8544 49 91	---- Paper insulated, of a kind used in telecommunication	m	15%	-	BCD: See Notifications ^Condition BCD: See Notifications for specified countries IGST: 18%
8544 49 92	---- Plastic insulated, of a kind used in telecommunication	m	15%	-	BCD: See Notifications ^Condition BCD: 80% concession on specified countries IGST: 18%
8544 49 93	---- Rubber insulated, of a kind used in telecommunication	m	15%	-	BCD: See Notifications ^Condition BCD: 80% concession on specified countries IGST: 18%
8544 49 99	---- Other	m	15%	-	BCD: See Notifications ^Condition BCD: See Notifications for specified countries IGST: 18%
8544 60	- Other electric conductors, for a voltage exceeding 1000 V :
8544 60 10	-- Paper insulated	m	10%	-	BCD: See Notifications ^Condition BCD: 80% concession on specified countries IGST: 18%
8544 60 20	-- Plastic insulated	m	10%	-	BCD: See Notifications ^Condition BCD: 80% concession on specified countries IGST: 18%
8544 60 30	-- Rubber insulated	m	10%	-	BCD: See Notifications ^Condition BCD: See Notifications for specified countries IGST: 18%
8544 60 90	-- Other	m	10%	-	BCD: See Notifications ^Condition BCD: 80% concession on specified countries IGST: 18%
8544 70	- Optical fibre cables :
8544 70 10	-- Lead alloy sheathed cables for lighting purposes	m	free	-	BCD: See Extract ^Condition BCD: See Notifications for specified countries IGST: 18%
8544 70 90	-- Other	m	free	-	BCD: See Extract ^Condition BCD: See Notifications for specified countries IGST: 18%
8545	Carbon electrodes, carbon brushes lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes
	- Electrodes :
8545 11 00	-- Of a kind used for furnaces	Kg.	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8545 19 00	-- Other	Kg.	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8545 20 00	- Brushes	Kg.	7.5%	-	BCD: NIL for specified countries IGST: 18%
8545 90	- Other :
8545 90 10	-- Arc-lamp carbons	Kg.	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8545 90 20	-- Battery carbon	Kg.	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8545 90 90	-- Other	Kg.	7.5%	-	BCD: 50% concession on specified countries IGST: 18%
8546	Electrical insulators of any material
8546 10 00	- Of glass	Kg.	10%	-	BCD: 7.5% BCD: 50% concession on specified countries ADD: See Notification IGST: 18%
8546 20	- Of ceramics :
	-- Porcelain discs and strings :
8546 20 11	-- Porcelain below 6.6 kV	Kg.	10%	-	BCD: 7.5% BCD: 50% concession on specified countries ADD: See Notification IGST: 18%
8546 20 19	-- Other	Kg.	10%	-	BCD: 7.5% BCD: 50% concession on specified countries ADD: See Notification IGST: 18%
	-- Porcelain post insulators :
8546 20 21	--below 6.6 kV	Kg.	10%	-	BCD: 7.5% BCD: 50% concession on specified countries ADD: See Notification IGST: 18%
8546 20 22	-- 6.6 kV or above but upto 11 kV	Kg.	10%	-	BCD: 7.5% BCD: 50% concession on specified countries ADD: See Notification IGST: 18%
8546 20 23	-- Above 11 kV but upto 66 kV	Kg.	10%	-	BCD: 7.5% BCD: 50% concession on specified countries ADD: See Notification IGST: 18%
8546 20 24	-- Above 66 kV but upto 132 kV	Kg.	10%	-	BCD: 7.5% BCD: 50% concession on specified countries ADD: See Notification IGST: 18%
8546 20 29	-- Above 132 kV	Kg.	10%	-	BCD: 7.5% BCD: 50% concession on specified countries ADD: See Notification IGST: 18%
	-- Porcelain pin insulators :
8546 20 31	-- Below 6.6 kV	Kg.	10%	-	BCD: 7.5% BCD: 50% concession on specified countries ADD: See Notification IGST: 18%
8546 20 32	-- 6.6 kV or above but upto 11 kV	Kg.	10%	-	BCD: 7.5% BCD: 50% concession on specified countries ADD: See Notification IGST: 18%
8546 20 33	-- Above 11 kV but upto 66 kV	Kg.	10%	-	BCD: 7.5% BCD: 50% concession on specified countries ADD: See Notification IGST: 18%
8546 20 39	-- Above 66 kV	Kg.	10%	-	BCD: 7.5% BCD: 50% concession on specified countries ADD: See Notification IGST: 18%
8546 20 40	-- Other high tension porcelain solid core insulators	Kg.	10%	-	BCD: 7.5% BCD: 50% concession on specified countries ADD: See Notification IGST: 18%
8546 20 50	-- Other low tension porcelain insulators including telegraph and telephone insulators	Kg.	10%	-	BCD: 7.5% BCD: 50% concession on specified countries ADD: See Notification IGST: 18%
8546 20 90	--other	Kg.	10%	-	BCD: 7.5% BCD: 50% concession on specified countries ADD: See Notification IGST: 18%
8546 90	- Other :
8546 90 10	-- Heat shrinkable components	Kg.	10%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: 18%
8546 90 90	-- Other	Kg.	10%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: 18%
8547	Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material
8547 10	-Insulating fittings of ceramics :
8547 10 10	-- Porcelain bushings below 6.6 kV	Kg.	10%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: 18%
8547 10 20	-- Porcelain bushings for voltage 6.6 kV or above but below 11 kV	Kg.	10%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: 18%
8547 10 30	-- Porcelain bushings for voltage 11 kV or above but upto 66 kV	Kg.	10%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: 18%
8547 10 40	-- Porcelain bushings for voltage 66 kV or above	Kg.	10%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: 18%
8547 10 90	-- Other	Kg.	10%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: 18%
8547 20 00	-- Insulating fittings of plastics	Kg.	10%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: 18%
8547 90	-- Other :
8547 90 10	-- Electrical insulating fittings of glass	Kg.	10%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: 18%
8547 90 20	-- Electrical conduit tubing and joints thereof of base metal lined with insulating material	Kg.	10%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: 18%
8547 90 90	-- Other	Kg.	10%	-	BCD: 7.5% BCD: 50% concession on specified countries IGST: 18%
8548 00 00	ELECTRICAL PARTS OF MACHINERY OR APPARATUS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER	u	10%	-	BCD: NIL for specified countries IGST: 18%
^deleted[8548	Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter
8548 10	- Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators :
8548 10 10	-- Battery scrap , namely the following : lead battery plates covered by ISRI code word Rails; battery lugs covered by ISRI code word Rakes.	Kg.	10%	-	BCD: 5% IGST: 18%
8548 10 20	-- Battery waste namely the following : Scrap drained or dry while intact lead batteries covered by ISRI code word Rains scrap wet whole intact lead batteries covered by ISRI code word Rink scrap industrial intact lead cells covered by ISRI code word Rono scrap whole intact industrial lead batteries covered by ISRI code word Roper edison batteries covered by ISRI code word Vaunt	Kg.	10%	-	BCD: 5% IGST: 18%
8548 10 90	-- Other waste and scrap	Kg.	10%	-	IGST: 18%
8548 90 00	- Other	Kg.	10%	-	IGST: 18%]
8549	- ELECTRICAL AND ELECTRONIC WASTE AND SCRAP
	waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators;
8549 11 00	-- Waste and scrap of lead-acid accumulators; spent lead-acid accumulators	kg.	10%	-	BCD: 5% BCD: 80% concession on specified countries IGST: 18%
8549 12 00	-- Other, containing lead, cadmium or mercury	kg	10%	-	BCD: 5% BCD: 80% concession on specified countries IGST: 18%
8549 13 00	-- Sorted by chemical type and not containing lead,cadmium or mercury	kg.	10%	-	BCD: 5% BCD: 80% concession on specified countries IGST: 18%
8549 14 00	-- Unsorted and not containing lead, cadmium or Mercury	kg.	10%	-	BCD: 5% BCD: 80% concession on specified countries IGST: 18%
8549 19 00	-- Other	kg.	10%	-	BCD: 5% BCD: 80% concession on specified countries IGST: 18%
	- Of a kind used principally for the recovery of precious metal:	kg.	10%	-
8549 21 00	-- Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)	kg.	10%	-	BCD: 5% IGST: 18%
8549 29 00	-- Other	kg.	10%	-	BCD: 5% IGST: 18%
	- Other electrical and electronic assemblies and printed circuit boards:	kg.	10%	-
8549 31 00	-- Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)	kg.	10%	-	BCD: 5% IGST: 18%
8549 39 00	-- Other	kg.	10%	-	BCD: 5% IGST: 18%
8549 91 00	--Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)�	kg.	10%	-	BCD: 5% IGST: 18%
8549 99 00	-- Other	kg.	10%	-	IGST: 18%

Refer Vide: Instruction No. 17/2021-Customs dt. 11.08.2021

1. Substituted Vide: Finance Act 2021

Exemption:- Notification No. 19/2019-Customs Dated 06/07/2019

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)
2. If the importer, at the time of import, is registered with the Indian Renewable Energy Development Agency or any State Nodal Agency notified for the purpose by the Ministry of New and Renewable Energy (MNRE), Government of India, for Central Financial Assistance. (Vide:- Notification No.50/2017-Condition No- 72)
3. If the importer at the time of importation,-
(a) furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of New and Renewable Energy (MNRE) recommending the grant of this exemption and the said officer certifies that the goods are required for the specified purpose; (Vide:- Notification No.50/2017-Condition No- 24)
^01omit[4. If the importer, at the time and place of clearance,-
(a) produces a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Human Resource Development, Department of Education, to the effect that the imported recorded magnetic tapes and floppy diskettes are recorded with educational or scientific material for use in computers and are required by Institutes or Research Centers duly approved by the University Grants Commission;
(b) gives an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that such imported goods shall not be-
(i) used for any other purpose and shall not be subsequently recorded with any other material; and
(ii) sold or parted with, without the prior permission of the Commissioner of Customs of the port of importation. (Vide:- Notification No.50/2017-Condition No- 73)]
5. If the importer follows the procedure specified in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. (Vide:- Notification No. 11/2022-Condition No- 1)
6. Valid from 1st April, 2022 onwards. (Vide:- Notification No. 11/2022-Condition No- 2)
7. Valid from 1st April, 2022 upto 31st March, 2023. (Vide:- Notification No. 11/2022-Condition No- 3)
8. Valid from 1st April, 2023 upto 31st March, 2024. (Vide:- Notification No. 11/2022-Condition No- 4)
9. Valid from 1st April, 2024 upto 31st March, 2025. (Vide:- Notification No. 11/2022-Condition No- 5)
10. Valid from 1st April, 2025 onwards. (Vide:- Notification No. 11/2022-Condition No- 6)
11. If the importer follows the procedure specified in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. (Vide:- Notification No. 12/2022-Condition No- 1)
12. Valid from 1st April, 2022 upto 31st March, 2023. (Vide:- Notification No. 12/2022-Condition No- 4)
13. Valid from 1st April, 2023 upto 31st March, 2024. (Vide:- Notification No. 12/2022-Condition No- 5)
14. Valid from 1st April, 2024 upto 31st March, 2025. (Vide:- Notification No. 12/2022-Condition No- 6)
15. Valid from 1st April, 2025 onwards. (Vide:- Notification No. 12/2022-Condition No- 7)
16. Valid upto 31st March, 2022. (Vide:- Notification No. 12/2022-Condition No- 2)
17. Valid from 1st April, 2022 onwards. (Vide:- Notification No. 12/2022-Condition No- 3)

01.Omitted Vide:-Notification No. 02/2022-Cus dated 01.02.2022 [ w.e.f 02.02.2022]