Chapter 96 (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)
9601 Worked ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl and other animal carving material, and articles of these materials (including articles obtained by moulding)        
9601 10 00 - Worked ivory and articles of ivory Kg. 10% - IGST: See Extract
9601 90 - Other :        
9601 90 10 -- Worked tortoise-shell and articles thereof Kg. 10% - IGST: See Extract
9601 90 20 -- Worked mother-of-pearl and articles thereof Kg. 10% - IGST: See Extract
9601 90 30 -- Worked bone (excluding whale bone) and articles there of Kg. 10% - IGST: See Extract
9601 90 40 -- Worked horn, coral and other animal carving material and articles thereof Kg. 10% - IGST: See Extract
9601 90 90 -- Other Kg. 10% - IGST: See Extract
9602 Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading  3503) and articles of unhardened gelatin        
9602 00 - Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not else where specified or included; worked, unhardened gelatin (except gelatin of heading  3503) and articles of unhardened gelatin :        
9602 00 10 -- Worked vegetable carving material and articles thererof Kg. 10% - IGST: 18%
9602 00 20 -- Moulded or carved articles of wax, stearin, natural gums and resins and other moulded or carved articles Kg. 10% - IGST: 18%
9602 00 30 -- Gelatin capsules, empty Kg. 10% - IGST: 18%
9602 00 40 -- Other articles of unhardened gelatin Kg. 10% - IGST: 18%
9602 00 90 -- Other Kg. 10% - IGST: 18%
9603 Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tuffs for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees )        
9603 10 00 - Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles u 20% -  
  - Tooth brushes, shaving brushes, hairbrushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances :        
9603 21 00 -- Tooth brushes, including dental plate brushes u 20% - IGST: See Extract
9603 29 00 -- Other u 20% - IGST: See Extract
9603 30 - Artists  brushes, writing brushes and similar brushes for the application of cosmetics :        
9603 30 10 -- Artist brushes u 20% - IGST: See Extract
9603 30 20 -- Brushes for the application of cosmetics u 20% - IGST: See Extract
9603 30 90 -- Other u 20% - IGST: See Extract
9603 40 - Paints, distemper, varnish or similar brushes (other than brushes of subheading 9603 30) paint  pads and rollers :        
9603 40 10 -- Paint distemper, varnish or similar brushes (other than brushes of subheading 9603 30) u 20% - IGST: See Extract
9603 40 20 -- Paint pads and rollers u 20% - IGST: See Extract
9603 50 00 - Other brushes constituting parts of machines, appliances or vehicles u 20% - IGST: See Extract
9603 90 00 - Other u 20% - IGST: See Extract
9604 00 00 Hand sieves and hand riddles u 20%   IGST: 18%
9605 Travel sets for personal toilet, sewing or shoe or clothes cleaning        
9605 00 - Travel sets for personal toilet, sewing or shoe or clothes cleaning :        
9605 00 10 -- For personal toilet u 10% - IGST: 18%
9605 00 90 -- Other 

u 10% - IGST: 18%
9606 Buttons, press fasteners, snap fasteners and press studs, button moulds and other parts of these articles; button blanks         
9606 10 - Press fasteners, snap fasteners and press studs, and parts thereof        
9606 10 10 -- Press-fasteners,  snap-fasteners and press-studs Kg. 10% - BCD: NIL for specified countries
9606 10 20 -- Parts Kg. 10% - BCD: NIL for specified countries
  - Buttons :        
9606 21 00 -- Of plastics, not covered with textile materials Kg. 10% - IGST: 18%
9606 22 00 -- Of base metal, not covered with textile material Kg. 10% - IGST: 18%
9606 29 -- Other :        
9606 29 10 -- Button of coconut shell or wood Kg. 10% - BCD: NIL for specified countries
IGST:
18%
9606 29 90 -- Other Kg. 10% - BCD: NIL for specified countries
IGST:
18%
9606 30 - Button moulds and other parts of buttons; button blanks :        
9606 30 10 -- Button blanks Kg. 10% - IGST: 18%
9606 30 90 -- Other Kg. 10% - IGST: 18%
9607 Slide fasteners and parts thereof        
  - Slide fasteners :        
9607 11 -- Fitted with chain scoops of base metal :        
9607 11 10 -- Zip fasteners Kg. 10% - BCD: NIL for specified countries
IGST:
12%
9607 11 90 -- Other Kg. 10% - BCD: NIL for specified countries
IGST:
12%
9607 19 -- Other :        
9607 19 10 -- Zip fasteners Kg. 10% - BCD: NIL for specified countries
IGST:
12%
9607 19 90 -- Other Kg. 10% - BCD: NIL for specified countries
IGST:
12%
9607 20 00 -- Parts Kg. 10% - BCD: NIL for specified countries
IGST:
12%
9608 Ball point pens; felt tipped and other porous tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading  9609        
9608 10 - Ball point pens :        
-- With liquid ink (for rolling ball pen)        
9608 10 11 -- High value ball point pens
   (US $ 100 and above c.i.f. per unit)
u 10% - BCD: 5%
IGST: See Extract
9608 10 12 -- Ball point pens with body or cap of precious metal or rolled precious metal u 10% - BCD: 5%
IGST: See Extract
9608 10 19 -- Other u 10% - BCD: 5%
IGST: See Extract
  -- Other :        
9608 10 91 -- High value ball point pens  (US $ 100 and above c.i.f. per unit) u 10% - BCD: 5%
IGST: See Extract
9608 10 92 -- Ball point pens with body or cap of precious metal or rolled precious metal u 10% - BCD: 5%
IGST: See Extract
9608 10 99 -- Other u 10% - BCD: 5%
IGST: See Extract
9608 20 00 - Felt tipped and other porous tipped pens and markers u 10% - BCD: 5%
IGST: See Extract
9608 30 - Fountain pens, stylograph pens and other pens :        
  -- Fountain pens :        
9608 30 11 -- High value Fountain pens  (US $ 100 and above c.i.f. per unit) u 10% - BCD: 5%
IGST: See Extract
9608 30 12 -- with body or cap of precious metal or rolled precious metal u 10% - BCD: 5%
IGST: See Extract
9608 30 19 -- Other u 10% - BCD: 5%
IGST: See Extract
  -- Stylograph pens        
9608 30 21 -- High value pens  (US $ 100 and above c.i.f. per unit) u 10% - BCD: 5%
IGST: See Extract
9608 30 22 -- With body or cap of precious metal or rolled precious metal u 10% - BCD: 5%
IGST: See Extract
9608 30 29 -- Other u 10% - BCD: 5%
IGST: See Extract
-- Other :        
9608 30 91 -- High value pens  (US $ 100 and above c.i.f. per unit) u 10% - BCD: 5%
IGST: See Extract
9608 30 92 -- With body or cap of precious metal or rolled precious metal u 10% - BCD: 5%
IGST: See Extract
9608 30 99 -- Other u 10% - BCD: 5%
IGST: See Extract
9608 40 00 - Propelling or sliding pencils u 10% - BCD: 5%
IGST: See Extract
9608 50 00 - Sets of articles from two or more of the foregoing subheadings u 10% - BCD: 5%
IGST: See Extract
9608 60 - Refills for ball point pens, comprising the ball point and ink reservoir :        
9608 60 10 -- With liquid ink (for rolling ball-pen) u 10% - BCD: 5%
IGST: See Extract
9608 60 90 -- Other u 10% - BCD: 5%
IGST: See Extract
  - Other :        
9608 91 -- Pen nibs and nib points :        
9608 91 10 -- Nib points for pen u 10% - BCD: 5%
IGST: See Extract
9608 91 20 -- Nibs of wool felt or plastic for use in the manufacture of porous tip pen or markers u 10% - BCD: 5%
IGST: See Extract
9608 91 30 -- Other pen nibs u 10% - BCD: 5%
BCD: NIL for specified countries

IGST: See Extract
-- Other :        
9608 91 91 -- Of metal u 10% - BCD: 5%
BCD: NIL for specified countries

IGST: See Extract
9608 91 99 -- Other u 10% - BCD: 5%
BCD: NIL for specified countries

IGST: See Extract
9608 99 -- Other :        
9608 99 10 -- Pen holders , pencil holders and similar holders Kg. 10% - BCD: 5%
BCD: NIL for specified countries

IGST: See Extract
9608 99 90 -- Other Kg. 10% - BCD: 5%
BCD: NIL for specified countries

IGST: See Extract
9609 Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels drawing charcoals, writing or drawing chalks and tailors  chalks.        
9609 10 00 - Pencils and crayons, with leads encased in a sheath old[Pencils and crayons, with leads encased in a rigid sheath] Kg. 10% - IGST: 12%
9609 20 00 - Pencil leads, black or colored Kg. 10% - IGST: 12%
9609 90 -- Other :        
9609 90 10 -- Slate pencils Kg. 10% - BCD: NIL for specified countries
IGST:
12%
9609 90 20 -- Other pencils Kg. 10% - BCD: NIL for specified countries
IGST:
12%
9609 90 30 -- Pastels, drawing charcoals and writing or drawing chalks and tailors chalks Kg. 10% - IGST: 12%
9609 90 90 -- Other Kg. 10% - IGST: 12%
9610 00 00 Slates and boards, with writing or drawing surfaces, whether or not framed Kg. 10% - IGST: 18%
9611 00 00 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand;  hand operated composing sticks and hand printing sets incorporating such composing sticks. Kg. 20% - IGST: 18%
9612 Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink pads, whether or not inked, with or without boxes.        
9612 10 - Ribbons :        
9612 10 10 -- Computer printer ribbon u 10% - BCD: NIL for specified countries
IGST:
18%
9612 10 20 -- Ribbon for type writers, other than electronic and similar machines u 10% - BCD: NIL for specified countries
IGST:
18%
9612 10 30 -- Ribbon for electronic typewriter u 10% - BCD: NIL for specified countries
IGST: 18%
9612 10 90 -- Other u 10% - BCD: NIL for specified countries
IGST:
18%
9612 20 00 - Ink pads u 10% - IGST: 18%
9613 Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks.        
9613 10 00 - Pocket lighters, gas fuelled, non refillable u 20% - IGST: 18%
9613 20 00 - Pocket lighters, gas fuelled, refillable u 20% - IGST: 18%
9613 80 - Other lighters :        
9613 80 10 -- Electronic u 20% - IGST: 18%
9613 80 90 -- Other u 20% - IGST: 18%
9613 90 00 - Parts u 20% - IGST: 18%
9614 00 00 Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof u 10%    IGST: 28%
9615 Combs, hair slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading  8516, and parts thereof        
  - Combs, hair slides and the like :        
9615 11 00 -- Of hard rubber or plastics Kg. 20% - IGST: 12%
9615 19 00 -- Other Kg. 20% - IGST: 12%
9615 90 00 - Other Kg. 20% - IGST: 12%
9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder puffs and pads for the application of cosmetics or toilet preparations        
9616 10 - Scent sprays and similar toilet sprays, and mounts and heads therefor :        
9616 10 10 -- Scent sprays and similar toilets sprays Kg. 20% - BCD: NIL for specified countries
IGST:
18%
9616 10 20 -- Mounts and heads Kg. 20% - BCD: NIL for specified countries
IGST:
18%
9616 20 00 - Powder puffs and pads for the application of cosmetics or toilet preparations Kg. 20% - BCD: NIL for specified countries
IGST:
18%
9617

Vacuum flasks and other vacuum vessels, complete; parts thereof other than glass inners

       
9617 00 - Vacuum flasks and other vacuum vessels, complete; parts thereof other than glass inners:        
-- Vacuum flasks and other vacuum vessels, complete:        
9617 00 11 -- Vacuum flasks having a capacity not exceeding 0.75 l Kg. 20% - IGST: 18%
old[9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners        
9617 00 - Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners :        
-- Vacuum flasks and other vacuum vessels, complete with case :        
9617 00 11 -- Vacuum flasks having a capacity not exceeding 0.75 l Kg. 20% - IGST: 18%]
9617 00 12 -- Vacuum flasks having a capacity exceeding 0.75 l Kg. 20% - IGST: 18%
9617 00 13 -- Casserol and other vacuum containers Kg. 20% - IGST: 18%
9617 00 19 -- Other Kg. 20% - IGST: 18%
9617 00 90 -- Parts (other than glass inners) Kg. 20% - IGST: 18%
9618 00 00 Tailors  dummies and other lay figures; automata and other animated displays used for shop window dressing Kg. 10% - BCD: NIL for specified countries
IGST:
18%
9619

Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles,of any material

       
9619 00 -- Sanitary towels (pads) and tampons, napkins
(diapers), napkin liners and similar articles, of any material:
       
old[9619 Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material        
9619 00 -- Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material       ]
9619 00 10 -- Sanitary towels (pads) or sanitary  napkins Kg. 10% - BCD: See Notifications for Specified Countries
9619 00 20 --Tampons Kg. 10% - BCD: 80% concession on specified countries
9619 00 30 -- Napkins and napkin liners for babies Kg. 10% - BCD: 80% concession on specified countries
IGST:
12%
9619 00 40 - Clinical diapers Kg. 10% - BCD: 80% concession on specified countries
IGST:
12%
9619 00 90 --Other Kg. 10% - BCD: 80% concession on specified countries
IGST:
12%
9620 00 00 --Monopods, bipods, tripods, and similar articles u 10% - BCD: See Notifications for Specified Countries
IGST:
18%

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.