Chapter 34 (Chapter Notes)
|
Tariff Item |
Description of article |
Unit | Rate of duty | ||
| Standard | Preferential Areas | Effective Rate of Duty | |||
| (1) | (2) | (3) | (4) | (5) | (6) |
| 3401 | Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale,whether or not containing soap; paper, paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent. | ||||
| - Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent : | |||||
| 3401 11 | -- For toilet use (including medicated products): | ||||
| 3401 11 10 | -- Medicated toilet soaps | Kg. | 10% | - | IGST: 18% |
| 3401 11 20 | -- Shaving soaps other than shaving cream | Kg. | 10% | - | IGST: 18% |
| 3401 11 90 | -- Other | Kg. | 10% | - | IGST: 18% |
| 3401 19 | -- Other : | ||||
| -- Bars and blocks of not less than 500 gm in weight : | |||||
| 3401 19 11 | -- Industrial soap | Kg. | 10% | - | IGST: 18% |
| 3401 19 19 | -- Other | Kg. | 10% | - | IGST: 18% |
| 3401 19 20 | -- Flakes, chips and powder | Kg. | 10% | - | IGST: 18% |
| 3401 19 30 | -- Tablets and cakes | Kg. | 10% | - | IGST: 18% |
| -- Household and laundry soaps not elsewhere specified or included : | |||||
| 3401 19 41 | -- Household soaps | Kg. | 10% | - | IGST: 18% |
| 3401 19 42 | -- Laundry soaps | Kg. | 10% | - | IGST: 18% |
| 3401 19 90 | -- Other | Kg. | 10% | - | IGST: 18% |
| 3401 20 00 | - Soap in other forms | Kg. | 10% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 3401 30 | -- Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap : | ||||
| -- For toilet use (including medicated products) : | |||||
| 3401 30 11 | -- Medicated toilet soaps | Kg. | 10% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 3401 30 12 | -- Shaving cream and shaving gel | Kg. | 10% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 3401 30 19 | -- Other | Kg. | 10% | - | IGST: 18% |
| 3401 30 90 | -- Other | Kg. | 10% | - | IGST: 18% |
| 3402 | Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of Heading No. 3401 | ||||
| - Anionic organic surface active agents, whether or not put up for retail sale: | |||||
| 3402 31 00 | -- Linear alkylbenzene sulphonic acids and their salts | Kg. | 10% | 10% | IGST: See Extract |
| 3402 39 00 | -- Other | Kg. | 10% | 10% | IGST: See Extract |
| -- Other organic 1[surface-active agents] old[surface active agents], whether or not put up for retail sale | |||||
| 3402 41 00 | -- Cationic | Kg. | 10% | 10% |
BCD: 5%
for specified countries IGST: See Extract |
| 3402 42 00 | -- Non-ionic | Kg. | 10% | 10% |
BCD: 5%
for specified countries IGST: See Extract |
| 3402 49 00 | -- Other | Kg. | 10% | 10% |
BCD: Nil
for specified countries IGST: See Extract |
| 3402 50 00 | -- Preparations put up for retail sale | Kg. | 10% | 10% |
BCD: Nil
for specified countries IGST: See Extract |
| 3402 90 | - Other : | ||||
| -- Synthetic detergents : | |||||
| 3402 90 11 | -- Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents | Kg. | 10% | - |
BCD:
80% concession on specified countries IGST: See Extract |
| 3402 90 12 | -- Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents | Kg. | 10% | - |
BCD:
80% concession on specified countries IGST: See Extract |
| 3402 90 19 | -- Other | Kg. | 10% | - |
BCD:
80% concession on specified countries IGST: See Extract |
| 3402 90 20 | -- Sulphonated or sulphated or oxidized or chlorinated castor oil; sulphonated or sulphated or oxidized or chlorinated fish oil; sulphonated or sulphated or oxidized or chlorinated sperm oil; sulphonated or sulphated or oxidized or chlorinated neats foot oil | Kg. | 10% | - | IGST: See Extract |
| 3402 90 30 | -- Penetrators | Kg. | 10% | - | IGST: See Extract |
| -- Wetting agents : | |||||
| 3402 90 41 | -- Washing preparations including auxiliary washing preparations) and cleaning preparations, having a basis of soap of other organic surface active agents. | Kg. | 10% | - |
BCD:
80% concession on specified countries IGST: See Extract |
| 3402 90 42 | -- Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents | Kg. | 10% | - |
BCD:
80% concession on specified countries IGST: See Extract |
| 3402 90 49 | -- Other | Kg. | 10% | - |
BCD:
80% concession on specified countries IGST: See Extract |
| -- Washing preparations whether or not containing soap : | Kg. | 10% | - | IGST: See Extract | |
| 3402 90 51 | -- Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents | Kg. | 10% | - |
BCD:
80% concession on specified countries IGST: See Extract |
| 3402 90 52 | -- Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents | Kg. | 10% | - |
BCD:
80% concession on specified countries IGST: See Extract |
| 3402 90 59 | -- Other | Kg. | 10% | - |
BCD:
80% concession on specified countries IGST: See Extract |
| -- Other : | |||||
| 3402 90 91 | -- Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents. | Kg. | 10% | - |
BCD:
80% concession on specified countries IGST: See Extract |
| 3402 90 92 | -- Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents. | Kg. | 10% | - |
BCD:
80% concession on specified countries IGST: See Extract |
| 3402 90 99 | -- Other | Kg. | 10% | - |
BCD:
80% concession on specified countries IGST: See Extract |
| 3403 | Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals: | ||||
| - Containing petroleum oils or oils obtained from bituminous minerals : | |||||
| 3403 11 00 | --Preparations for the treatment of textile materials, leather, furskins or other materials | Kg. |
1[7.5%] old[10%] |
- |
BCD: 7.5%
upto 30/04/2022 IGST: 18% |
| 3403 19 00 | -- Other | Kg. |
1[7.5%] old[10%] |
- |
BCD: 7.5%
upto 30/04/2022 IGST: 18% |
| - Other: | |||||
| 3403 91 00 | -- Preparations for the treatment of textile materials, leather, furskins or other materials | Kg. |
1[7.5%] old[10%] |
- |
BCD: 7.5%
upto 30/04/2022 IGST: 18% |
| 3403 99 00 | -- Other | Kg. |
1[7.5%] old[10%] |
- |
BCD: 7.5%
upto 30/04/2022 BCD: 5% for specified countries IGST: 18% |
| 3404 | Artificial waxes and prepared waxes | ||||
| 3404 20 00 | - Of poly (oxyethylene) (polyethylene glycol) | Kg. | 10% | - | IGST: 18% |
| 3404 90 | -Other : | ||||
| 3404 90 10 | -- Sealing wax (including bottle sealing wax) in sticks, cakes or similar forms | Kg. | 10% | - |
BCD: Nil
for specified countries IGST: 18% |
| 3404 90 20 | -- Polyethylene wax | Kg. | 10% | - |
BCD: Nil
for specified countries IGST: 18% |
| -- Artificial waxes (including water soluble waxes) prepared waxes, not emulsified or containing solvents : | |||||
| 3404 90 31 | -- Poly brominated biphenyls | Kg. | 10% | - |
BCD: Nil
for specified countries IGST: 18% |
| 3404 90 32 | -- Poly chlorinated biphenyls | Kg. | 10% | - |
BCD: Nil
for specified countries IGST: 18% |
| 3404 90 33 | -- Poly chlorinated terphenyls | Kg. | 10% | - |
BCD: Nil
for specified countries IGST: 18% |
| 3404 90 39 | -- Other | Kg. | 10% | - |
BCD: Nil
for specified countries IGST: 18% |
| 3404 90 90 | -- Other | Kg. | 10% | - |
BCD: Nil
for specified countries IGST: 18% |
| 3405 | Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, non-wovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of Heading No. 3404 | ||||
| 3405 10 00 | - Polishes, creams and similar preparations for footwear or leather | Kg. | 10% | - |
BCD: 20%
concession on specified countries IGST: 18% |
| 3405 20 00 | - Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other wood work | Kg. | 10% | - | IGST: 18% |
| 3405 30 00 | - Polishes and similar preparations for coach-work, other than metal polishes | Kg. | 10% | - | IGST: 18% |
| 3405 40 00 | - Scouring pastes and powders and other scouring preparations | Kg. | 10% | - |
BCD:
50% concession on specified countries IGST: 18% |
| 3405 90 | -Other : | ||||
| 3405 90 10 | -- Polishes and compositions for application to metal including diamond polishing powder or paste | Kg. | 10% | - | IGST: 18% |
| 3405 90 90 | -- Other | Kg. | 10% | - | IGST: 18% |
| 3406 | Candles, tapers and the like | ||||
| 3406 00 | -- Candles, tapers and the like : | ||||
| 3406 00 10 | -- Candles | Kg. | 25% | - | IGST: 12% |
| 3406 00 90 | -- Other | Kg. | 25% | - | IGST: 12% |
| 3407 | Modelling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or simi-lar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) | - | |||
| 3407 00 | -- Modelling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) : | ||||
| 3407 00 10 | -- Modelling pastes, including those put up for children's amusement | Kg. | 10% | - | IGST: 18% |
| 3407 00 90 | -- Other | Kg. | 10% | - | 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.
1 Substituted Vide Section 98(b) of Finance Act 2022 (Third Schedule) (w.e.f 01/05/2022)