CHAPTER 14 (Chapter Notes)
|
Tariff Item. |
Description of article |
Units | Rate of Duty | ||
| Standard | Preferential Areas | Effective rate of duty | |||
| (1) |
(2) |
(3) | (4) | (5) | (6) |
| 1401 | Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffiac, cleaned, bleached or dyed cereal straw, and lime bark) | ||||
| 1401 10 00 | - Bamboos | Kg. |
1[25%] old[30%] |
- |
BCD: 25% upto 30/04/2022 IGST: 5% |
| 1401 20 00 | - Rattans | Kg. | 30% | - | IGST: 5% |
| 1401 90 | - Other : | ||||
| 1401 90 10 | --- Canes | Kg. | 30% | - |
BCD: Nil
for specified countries IGST: 5% |
| 1401 90 90 | --- Other | Kg. | 30% | - | IGST: 5% |
| 1402 00 00 | Omitted | * | * | * | |
| 1403 | Omitted | * | * | * | |
| 1404 | Vegetable products not elsewhere specified or included | ||||
| 1404 20 00 | - Cotton linters | Kg. | 30% | - | IGST: 5% |
| 1404 90 | - Other : | ||||
| 1404 90 10 | --- Bidi wrapper leaves (tendu) | Kg. | 30% | - | IGST: 18% |
| --- Soap-nuts : | |||||
| 1404 90 21 | --- Powder | Kg. | 30% | - | IGST: 5% |
| 1404 90 29 | ---- Other | Kg. | 30% | - | IGST: 5% |
| 1404 90 30 | --- Hard seeds, pips, hulls and nuts, of a kind used primarily for carving | Kg. | 30% | - | IGST: 5% |
| 1404 90 40 | --- Betel leaves | Kg. | 30% | - | |
| 1404 90 50 | --- Indian katha | Kg. | 30% | - | IGST: 18% |
| 1404 90 60 | --- Coconut shell, unworked | Kg. | 30% | - | |
| 1404 90 70 | --- Rudraksha seeds | Kg. | 30% | - | IGST: 5% |
| 1404 90 90 | --- Other | Kg. | 30% | - | IGST: 5% |
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.
1 Substituted Vide Section 98(b) of Finance Act 2022 (Third Schedule) (w.e.f 01/05/2022)