Chapter 93 (Chapter Notes)

Relevant Judgements

Tariff Item

Description of article

Unit Rate of duty
      Standard Preferential Areas Effective Rate of Duty
(1) (2)  (3) (4) (5) (6)
9301 Military weapons, other than revolvers, pistols and the arms of heading 9307        
9301 10 - Artillery weapons (for example, guns, howitzers and mortars) :        
9301 10 10 -- Self  propelled u 10% - BCD: NIL
IGST: 18%
9301 10 90 -- Other u 10% - BCD: NIL
IGST: 18%
9301 20 00 - Rocket launchers; flame throwers; grenade launchers; torpedo tubes and similar projectors u 10% - IGST: 18%
9301 90 00 - Others u 10% - IGST: 18%
9302 00 00 Revolvers and pistols, other than those of heading 9303 or 9304 u 10% - IGST: 28%
9303 Other  firearms and similar devices which operate by the firing of an explosive charge for example, sporting shotguns and rifles, muzzle loading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive bolt humane killers, line throwing guns)        
9303 10 00 - Muzzle loading firearms u 10% - BCD: NIL
IGST: 18%
9303 20 00 - Other sporting, hunting or target shooting shotguns, including combination shotgun rifles u 10% - BCD: NIL
IGST: 18%
9303 30 00 - Other sporting, hunting or target shooting rifles u 10% - BCD: NIL
IGST: 18%
9303 90 00 - Other u 10% - BCD: NIL
IGST: 18%
9304 00 00 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307 u 10% - IGST: 18%
9305 Parts and accessories of articles of headings 9301 to 9304        
9305 10 00 - Of revolvers or pistols Kg. 10% - IGST: 18%
9305 20 - Of shotguns or rifles of heading 9303 :        
9305 20 10 - Shotgun barrels Kg. 10% - IGST: 18%
9305 20 90 -- Other Kg. 10% - IGST: 18%
  - Other :        
9305 91 00 - Of military weapons of heading 9301 Kg. 10% - IGST: 18%
9305 99 00 - Other Kg. 10% - IGST: 18%
9306 Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads        
  - Shotgun cartridges and parts thereof; air gun pellets:        
9306 21 00 -- Cartridges Kg. 10% - BCD: NIL
BCD: NIL for specified countries
IGST:
18%
9306 29 00 -- Other Kg. 10% - BCD: NIL
IGST: 18%
9306 30 00 - Other cartridges and parts thereof u 10% - BCD: NIL
IGST: 18%
9306 90 00 - Other u 10% - BCD: NIL
IGST: 18%
9307 00 00 Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor u 10% - BCD: NIL for specified countries
IGST:
18%

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.