Chapter 91 (Chapter Notes)
|
Heading |
Description of article |
Unit | Rate of duty | ||
| Standard | Preferential Areas | Effective Rate of Duty | |||
| (1) | (2) | (3) | (4) | (5) | (6) |
| 9101 | Wrist-Watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal | ||||
| - Wrist-watches, electrically operated whether or not incorporating a stop-watch facility : | |||||
| 9101 11 00 | -- With mechanical display only | u | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9101 19 00 | -- Other | u | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
| -- Other wrist-watches, whether or not incorporating a stop-watch facility : | |||||
| 9101 21 00 | -- with automatic winding | u | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9101 29 00 | -- Other | u | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
| - Other : | |||||
| 9101 91 | -- Electrically operated : | ||||
| 9101 91 10 | -- Pocket watches | u | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9101 91 20 | -- Stop watches | u | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9101 91 90 | -- Other | u | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9101 99 | -- Other : | ||||
| 9101 99 10 | -- Pocket watches | u | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9101 99 20 | -- Stop watches | u | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9101 99 90 | -- Other | u | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9102 | Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101 | ||||
| - Wrist-watches, electrically, whether or not incorporating a stop-watch facility : | |||||
| 9102 11 00 | -- With mechanical display only | u | 20% | - |
BCD: NIL
for specified countries IGST: 18% |
| 9102 12 00 | - With opto-electronic display only | u | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9102 19 00 | -- Other | u | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
| - Other wrist-watches, whether or not incorporating a stop-watch facility : | |||||
| 9102 21 00 | -- with automatic winding | u | 20% | - | IGST: 18% |
| 9102 29 00 | -- Other | u | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
| - Other : | |||||
| 9102 91 | -- Electrically operated : | ||||
| 9102 91 10 | -- Pocket watches | u | 20% | - | IGST: 18% |
| 9102 91 20 | -- Stop watches | u | 20% | - | IGST: 18% |
| 9102 91 90 | -- Other | u | 20% | - | IGST: 18% |
| 9102 99 | -- Other : | ||||
| 9102 99 10 | -- Pocket watches | u | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9102 99 20 | -- Stop watches | u | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9102 99 90 | -- Other | u | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9103 | Clocks with watch movements, excluding clocks of heading 9104 | ||||
| 9103 10 00 | - Electrically operated | u | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9103 90 00 | - Other | u | 20% | - |
BCD: NIL
for specified countries IGST: 18% |
| 9104 00 00 | Instrument panel clocks and clocks of a similar type for vehicles, aircrafts, spacecraft or vessels | u | 1[15%]old[10%] | - | IGST: 18% |
| 9105 | Other clocks | ||||
| - Alarm clocks : | |||||
| 9105 11 00 | --Electrically operated | u | 20% | - | IGST: 18% |
| 9105 19 00 | -- Other | u | 20% | - |
BCD: NIL
for specified countries IGST: 18% |
| - Wall clocks : | |||||
| 9105 21 00 | -- Electrically operated | u | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9105 29 00 | -- Other | u | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
| - Other : | |||||
| 9105 91 00 | --Battery, accumulator or mains powered operated | u | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9105 99 | -- Other : | ||||
| 9105 99 10 | -- Time pieces | u | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9105 99 90 | -- Other | u | 20% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9106 | Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movements or with synchronous motor (for example, time registers, time-recorders) | ||||
| 9106 10 00 | - Time-registers; time-recorders | u | 10% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9106 90 00 | - Other | u | 10% | - | IGST: 18% |
| 9107 00 00 | Time switches with clock or watch movement or with synchronous motor | u | 10% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9108 | Watch movements, complete and assembled | ||||
| - Electrically operated : | |||||
| 9108 11 00 | -- With mechanical display only or with a device to which a mechanical display can be incorporated | u | 10% | - | BCD:
5% BCD: 50% concession on specified countries IGST: 18% |
| 9108 12 00 | -- With opto-electronic display only | u | 10% | - | BCD:
5% BCD: 50% concession on specified countries IGST: 18% |
| 9108 19 00 | -- Other | u | 10% | - | BCD:
5% BCD: 50% concession on specified countries IGST: 18% |
| 9108 20 00 | - With automatic winding | u | 10% | - | BCD:
5% BCD: 50% concession on specified countries IGST: 18% |
| 9108 90 00 | - Other | u | 10% | - | BCD:
5% BCD: 50% concession on specified countries IGST: 18% |
| 9109 | Clock movements, complete and assembled | ||||
| 9109 10 | -Electrically operated: | ||||
| 9109 10 10 | -- Of alarm clocks | u | 10% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9109 10 90 | -- Other | u | 10% | - |
BCD: NIL
for specified countries IGST: 18% |
| 9109 90 00 | - Other | u | 10% | - |
BCD: NIL
for specified countries IGST: 18% |
| 9110 | Complete watch or clock movements, unassembled or partly assembled (movements sets); incomplete watch or clock movements, assembled; rough watch or clock movements | ||||
| - Of watches : | |||||
| 9110 11 00 | -- Complete movements , unassembled or partly assembled (movements sets) | u | 10% | - | BCD:
5% BCD: NIL for specified countries IGST: 18% |
| 9110 12 00 | -- Incomplete movements, assembled | u | 10% | - | BCD:
5% BCD: 50% concession on specified countries IGST: 18% |
| 9110 19 00 | -- Rough movements | u | 10% | - | BCD:
5% BCD: 50% concession on specified countries IGST: 18% |
| 9110 90 00 | - Other | u | 10% | - | BCD:
5% IGST: 18% |
| 9111 | Watch cases and parts thereof | ||||
| 9111 10 00 | - Cases of precious metal or of metal clad with precious metal | u | 10% | - | IGST: 18% |
| 9111 20 00 | - Cases of base metal, whether or not gold-or silver-plated | u | 10% | - | IGST: 18% |
| 9111 80 00 | - Other cases | u | 10% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9111 90 00 | - Parts | Kg. | 10% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9112 | Clock cases and cases of a similar type for other goods of this chapter, and parts thereof | ||||
| 9112 20 00 | -Cases | u | 10% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9112 90 00 | - Parts | Kg. | 10% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9113 | Watch straps, watch bands and watch bracelets, and parts thereof | ||||
| 9113 10 00 | - Of precious metal or of metal clad with precious metal | u | 10% | - |
BCD: NIL
for specified countries IGST: 18% |
| 9113 20 | - Of base metal, whether or not gold-or silver-plated : | ||||
| 9113 20 10 | -- Parts | Kg. | 10% | - | IGST: 18% |
| 9113 20 90 | -- Other | Kg. | 10% | - | IGST: 18% |
| 9113 90 | - Other : | ||||
| 9113 90 10 | -- Parts | Kg. | 10% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9113 90 90 | -- Other | Kg. | 10% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9114 | Other clock or watch parts | ||||
| 9114 10 | - Spring including hair-springs : | ||||
| 9114 10 10 | -- For watches | Kg. | 10% | - | IGST: 18% |
| 9114 10 20 | -- For clocks | Kg. | 10% | - | IGST: 18% |
| 9114 30 | - Dials : | ||||
| 9114 30 10 | -- For watches | Kg. | 10% | - | BCD:
5% BCD: 50% concession on specified countries IGST: 18% |
| 9114 30 20 | -- For clocks | Kg. | 10% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9114 40 | - Plates and bridges : | ||||
| 9114 40 10 | -- For watches | Kg. | 10% | - | IGST: 18% |
| 9114 40 20 | -- For clocks | Kg. | 10% | - |
BCD: NIL
for specified countries IGST: 18% |
| 9114 90 | - Other : | ||||
| 9114 90 30 | -- Jewels | Kg. | 10% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 9114 90 40 | -- Springs, including hair-springs | Kg. | 10% | - |
BCD:
50% concession on specified countries IGST: 18% |
| -- Other : | |||||
| 9114 90 91 | -- For watches | Kg. | 10% | - |
BCD: NIL
for specified countries IGST: 18% |
| 9114 90 92 | -- For clocks | Kg. | 10% | - |
BCD: NIL
for specified countries IGST: 18% |
1. Substituted Vide: Finance Act 2021
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.