CHAPTER 22 (Chapter Notes)
|
Tariff Item |
Description of article |
Unit | Rate of duty | ||
| Standard | Preferential Areas | Effective Rate of Duty | |||
| (1) | (2) | (3) | (4) | (5) | (6) |
|
2201 |
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow |
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|
2201 10 |
- Mineral waters and aerated waters : |
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| 2201 10 10 | --- Mineral waters | l | 30% | - |
BCD: Nil
for specified countries IGST: See Extract |
| 2201 10 20 | --- Aerated waters | l | 30% | - |
BCD: Nil
for specified countries IGST: See Extract |
|
2201 90 |
- Other : |
||||
| 2201 90 10 | --- Ice and snow | l | 30% | - | IGST: See Extract |
| 2201 90 90 | --- Other | l | 30% | - | IGST: See Extract |
|
2202 |
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit nut or vegetable juices of heading No. 20.09 |
||||
|
2202 10 |
- Waters, including mineral waters and aerated waters containing added sugar or other sweetening matter or flavoured : |
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| 2202 10 10 | --- Aerated water | l | 30% | - |
BCD:
50% concession
on specified countries IGST: 28% |
| 2202 10 20 | --- Lemonade | l | 30% | - |
BCD:
50% concession
on specified countries IGST: 28% |
| 2202 10 90 | --- Other | l | 30% | - |
BCD:
50% concession
on specified countries IGST: 28% |
| - Other : | |||||
| 2202 91 00 | - Non -alcoholic beer | l | 30% |
BCD: See Notifications for
specified countries IGST: 18% |
|
| 2202 99 | - Other : | ||||
| 2202 99 10 | --- Soya milk drinks, whether or not sweetended or flavoured | l | 30% | - |
BCD:
10% BCD: See Notifications for specified countries IGST: 12% |
| 2202 99 20 | --- Fruit pulp or fruit juice based drinks | l | 30% | - |
BCD:
10% BCD: See Notifications for specified countries IGST: 12% |
| 2202 99 30 | --- Beverages containing milk | l | 30% | - |
BCD:
10% BCD: See Notifications for specified countries IGST: 12% |
| 2202 99 90 | --- Other | l | 30% | - |
BCD:
10% BCD: See Notifications for specified countries IGST: See Extract |
| 2203 00 00 |
Beer made from malt |
l | 100% | - | |
|
2204 |
Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 |
||||
|
2204 10 00 |
- Sparkling wine |
l | 150% | - |
BCD:
50% CESS: 100% |
|
|
- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : |
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|
2204 21 |
-- In containers holding 2 l or less: |
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| 2204 21 10 | --- Port and other red wines | l | 150% | - |
BCD:
50% CESS: 100% |
| 2204 21 20 | --- Sherry and other white wines | l | 150% | - |
BCD:
50% CESS: 100% |
| 2204 21 90 | --- Other | l | 150% | - |
BCD:
50% CESS: 100% |
|
2204 22 |
-- In containers holding more than 2 l but not more than 10 l: |
||||
| 2204 22 10 | --- Port and other red wines | l | 150% |
BCD:
50% CESS: 100% |
|
| 2204 22 20 | --- Sherry and other white wines | l | 150% |
BCD:
50% CESS: 100% |
|
| 2204 22 90 | --- Other | l | 150% |
BCD:
50% CESS: 100% |
|
|
2204 29 |
-- Other:- |
||||
| 2204 29 10 | --- Port and other red wines | l | 150% | - |
BCD:
50% CESS: 100% |
| 2204 29 20 | --- Sherry and other white wines | l | 150% | - |
BCD:
50% CESS: 100% |
| 2204 29 90 | --- Other | l | 150% | - |
BCD:
50% CESS: 100% |
|
2204 30 00 |
- Other grape must |
l | 150% | - |
BCD:
50% CESS: 100% |
|
2205 |
VERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES |
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|
2205 10 00 |
- In containers holding 2 l or less |
l | 150% | - |
BCD:
50% CESS: 100% |
|
2205 90 00 |
- Other |
l | 150% | - |
BCD:
50% CESS: 100% |
| 2206 00 00 |
Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included |
l | 150% | - |
BCD:
50% CESS: 100% |
|
2207 |
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength |
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|
2207 10 |
- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher: |
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| --- Rectified spirit : | |||||
| 2207 10 11 | --- Concentrates of alcoholic beverages | l | 150% | - | IGST: See Extract |
| 2207 10 19 | --- Other | l | 150% | - |
IGST:
See Extract |
|
2207 10 90 |
--- Other |
l | 150% | - | IGST: See Extract |
|
2207 20 00 |
-- Ethyl alcohol and other spirits, denatured, of any stength |
l |
1[5%] old[30%] |
- |
BCD: Nil BCD: 5% upto 30/04/2022 BCD: 20% concession on specified countries IGST: See Extract |
|
2208 |
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liqueurs and other spiritnous beverages | ||||
|
2208 20 |
- Spirits obtained by distilling grape wine or grape marc : |
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| --- In containers holding 2 l or less: | |||||
| 2208 20 11 | ---- Brandy | l | 150% | - |
BCD:
50% CESS: 100% |
| 2208 20 12 | Omitted | ||||
| 2208 20 19 | ---- Other | l | 150% | - |
BCD:
50% CESS: 100% |
| --- Other: | |||||
| 2208 20 91 | ---- Brandy | l | 150% | - |
BCD:
50% CESS: 100% |
| 2208 20 92 | Omitted | ||||
| 2208 20 99 | ---- Other | l | 150% | - |
BCD:
50% CESS: 100% |
|
2208 30 |
- Whiskies : |
||||
| ---In containers holding 2 l or less : | |||||
| 2208 30 11 | ---- Bourbon whiskey | l | 150% | - |
BCD:
50% CESS: 100% |
| 2208 30 12 | ---- Scotch | l | 150% | - |
BCD:
50% CESS: 100% |
| 2208 30 13 | ---- Blended | l | 150% | - |
BCD:
50% CESS: 100% |
| 2208 30 19 | ---- Other | l | 150% | - |
BCD:
50% CESS: 100% |
| --- Other: | |||||
| 2208 30 91 | ---- Bourbon whiskey | l | 150% | - |
BCD:
50% CESS: 100% |
| 2208 30 92 | ---- Scotch | l | 150% | - |
BCD:
50% CESS: 100% |
| 2208 30 93 | ---- Blended | l | 150% | - |
BCD:
50% CESS: 100% |
| 2208 30 99 | ---- Other | l | 150% | - |
BCD:
50% CESS: 100% |
| 2208 40 | -Rum and other spirits obtained by distilling fermented sugarcane products: | ||||
| ---In containers holding 2 l or less : | |||||
| 2208 40 11 | ----Rum | l | 150% | - |
BCD:
50% CESS: 100% |
| 2208 40 12 | ----Other | l | 150% | - |
BCD:
50% CESS: 100% |
| ---Other: | |||||
| 2208 40 91 | ---- Rum | l | 150% | - | |
| 2208 40 92 | ---- Other | l | 150% | - | |
| --- Other | |||||
| 2208 40 91 | ----Rum | l | 150% | - |
BCD:
50% CESS: 100% |
| 2208 40 92 | ---- Tafia | l | 150% | - |
BCD:
50% CESS: 100% |
|
2208 50 |
- Gin and Geneva : |
||||
| --- In containers holding 2 l or less : | |||||
| 2208 50 11 | ---- Gin | l | 150% | - |
BCD:
50% CESS: 100% |
| 2208 50 12 | ---- Geneva | l | 150% | - |
BCD:
50% CESS: 100% |
|
2208 50 13 |
Omitted |
||||
| --- Other : | |||||
| 2208 50 91 | ---- Gin | l | 150% | - |
BCD:
50% CESS: 100% |
| 2208 50 92 | ---- Geneva | l | 150% | - |
BCD:
50% CESS: 100% |
| 2208 60 00 | ---- Vodka | l | 150% | - | |
|
2208 70 |
- Liqueurs and cordials : |
||||
| --- In containers holding 2 l or less : | |||||
| 2208 70 11 | ---- Liqueurs | l | 150% | - |
BCD:
50% CESS: 100% |
| 2208 70 12 | ---- Cordials | l | 150% | - |
BCD:
50% CESS: 100% |
| --- Other : | |||||
| 2208 70 91 | ---- Liqueurs | l | 150% | - |
BCD:
50% CESS: 100% |
| 2208 70 92 | ---- Cordials | l | 150% | - |
BCD:
50% CESS: 100% |
|
2208 90 |
- Other : |
||||
| --- In containers holding 2 l or less : | |||||
| 2208 90 11 | ---- Tequila | l | 150% | - |
BCD:
50% CESS: 100% |
| 2208 90 12 | ---- Indenatured ethyl alcohol | l | 150% | - |
BCD:
50% CESS: 100% |
| 2208 90 19 | ---- Other | l | 150% | - |
BCD:
50% CESS: 100% |
| --- Other: | |||||
| 2208 90 91 | ---- Tequila | l | 150% | - |
BCD:
50% CESS: 100% |
| 2208 90 92 | ---- Indenatured ethyl alcohol | l | 150% | - |
BCD:
50% CESS: 100% |
| 2208 90 99 | ---- Other | l | 150% | - |
BCD:
50% CESS: 100% |
|
2209 |
Vinegar and substitutes for vinegar obtained from acetic acid |
||||
| 2209 00 | - Vinegar and substitutes for vinegar obtained from acetic acid : | ||||
| 2209 00 10 | --- Brewed vinegar | l | 30% | - | IGST: 18% |
| 2209 00 20 | --- Synthetic vinegar | l | 30% | - | IGST: 18% |
| 2209 00 90 | --- Other | l | 30% | - | IGST: 18% |
Exemptions
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)