Relevant Circulars

Relevant Judgements

Tariff Item

Description of article

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[20%]

^old[30%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

3811 

Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils 

- Anti-knock preparations:

3811 11 00 

--Based on lead compounds 

Kg.

10%

-

BCD: NIL for specified countries
IGST: 18%

3811 19 00 

--Other 

Kg.

10%

-

- Additives for lubricating oils:

3811 21 00 

--Containing petroleum oils or oils obtained from bituminous minerals 

Kg.

10%

-

3811 29 00 

--Other 

Kg.

10%

-

3811 90 00

-Other 

Kg.

10%

-

3812 

Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics 

3812 10 00 

- Prepared rubber accelerators 

Kg.

¹[7.5%]

^old[10%]

10%

3812 20

- Compound plasticisers for rubber or plastics :

3812 20 10

-- Phthalate plasticisers

Kg.

¹[7.5%]

^old[10%]

-

3812 20 90

-- Other

Kg.

¹[7.5%]

^old[10%]

-

- Anti-oxidising preparations and other compound stabilisers for rubber or plastics :

3812 31 00

-- Mixtures of oligomers of 2,2,4- trimethyl-1,2-dihydroquinoline (TMQ)

Kg.

¹[7.5%]

^old[10%]

-

3812 39

--Other

3812 39 10

-- Anti-oxidants for rubber

Kg.

¹[7.5%]

^old[10%]

-

3812 39 20

-- Softeners for rubber

Kg.

¹[7.5%]

^old[10%]

-

3812 39 30

-- Vulcansing agents for rubber

Kg.

¹[7.5%]

^old[10%]

-

3812 39 90

-- Other

Kg.

¹[7.5%]

^old[10%]

-

3813 00 00

Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades 

Kg.

10%

-

IGST: 18%

3814 

Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers 

3814 00

- Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers  :

3814 00 10

-- Organic composite solvents and thinners, not elsewhere specified or included

Kg.

10%

-

3814 00 20

-- Prepared paint or varnish removers

Kg.

10%

-

3815 

Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included 

- Supported catalysts:

3815 11 00 

--With nickel or nickel compounds as the active substance 

Kg.

¹[7.5%]

^old[10%]

10%

BCD: See Extract
BCD: NIL for specified countries
IGST: 18%

3815 12

-- With precious metal or precious metal compounds as the active substance :

3815 12 10

-- Platinum or palladium catalysts with a base of activated carbon

Kg.

¹[7.5%]

^old[10%]

10%

BCD: See Extract
BCD: NIL for specified countries
IGST: 18%

3815 12 90

-- Other

Kg.

¹[7.5%]

^old[10%]

10%

BCD: See Extract
BCD: NIL for specified countries
IGST: 18%

3815 19 00 

-- Other 

Kg.

¹[7.5%]

^old[10%]

-

BCD: See Extract
BCD: NIL for specified countries
IGST: 18%

3815 90 00 

-Other 

Kg.

¹[7.5%]

^old[10%]

-

BCD: 5% ^Condition
BCD: NIL for specified countries
IGST: 18%

3816 00 00  

Refractory cements, mortars, concretes and  similar compositions, including dolomite  ramming mix, other than products of heading 3801

Kg.

¹[7.5%]

^old[10%]

-

BCD: 7.5% upto 30/04/2022
BCD: 50% concession on specified countries
IGST: See Extract

3817 

Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of Heading No. 2707 or 2902 

3817 00

- Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of Heading No. 2707 or 2902 :

- Mixed alkylbenzenes :

3817 00 11

-- Linear alkylbenzenes

Kg.

¹[7.5%]

^old[10%]

-

BCD: 7.5% upto 30/04/2022
BCD: 5% for specified countries
ADD: See Notification
IGST: 18%

3817 00 19

- Other

Kg.

¹[7.5%]

^old[10%]

-

BCD: 7.5% upto 30/04/2022
BCD: 5% for specified countries
IGST: 18%

3817 00 20 

-Mixed alkylnaphthalenes 

Kg.

¹[7.5%]

^old[10%]

-

BCD: 7.5% upto 30/04/2022
IGST: 18%

3818 

Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics 

3818 00

- Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics :

3818 00 10

-- Undefused silicon wafers

Kg.

Free

-

3818 00 90

-- Other

Kg.

Free

-

BCD: See Notifications for specified countries
IGST: See Extract

3819 

Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 

3819 00 10

-- Hydraulic brake fluids

Kg.

10%

-

3819 00 90

-- Other

Kg.

10%

-

3820 00 00

Anti-freezing preparations and prepared de-icing fluids 

Kg.

10%

-

3821 00 00

PREPARED CULTURE MEDIA FOR DEVELOPMENT OR MAINTENANCE OF MICRO- ORGANISMS (INCLUDING VIRUSES AND THE LIKE) OR OF PLANT, HUMAN OR ANIMAL CELLS

Kg.

¹[7.5%]

^old[10%]

-

BCD: 7.5% upto 30/04/2022
IGST: 18%

3822 

Diagnostic or laboratory reagents on a backing ,prepared diagnostic or laboratory reagents whether or not on a backing whether or not put up in the from of kits other than those of heading 3006, certified reference materials

- Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits:

3822 11 00

-- For malaria

Kg.

10%

-

3822 12 00

-- For Zika and other diseases transmitted by . mosquitoes of the genus Aedes

Kg.

10%

-

3822 13 00

-- For blood-grouping

Kg.

10%

-

3822 19

-- Other

-

3822 19 10

--- Pregnancy test kit

Kg.

10%

-

3822 19 90

--- Other

Kg.

10%

-

3822 90

--- Other

-

3822 90 10

--- Certified reference materials

Kg.

30%

-

3822 90 90

--- Other

Kg.

30%

-

3823 

Industrial Monocarboxylic fatty acids; Acid oils from refining; industrial fatty alcohols

- Industrial monocarboxylic fatty acids; acid oils from refining: 

3823 11 00

--Stearic acid 

Kg.

¹[7.5%]

^old[30%]

BCD: 7.5% upto 30/04/2022
IGST: 18%

3823 12 00 

--Oleic acid 

Kg.

¹[7.5%]

^old[30%]

-

BCD: 7.5% upto 30/04/2022
BCD: Nil for specified countries
IGST: 18%

3823 13 00 

--Tall oil fatty acids 

Kg.

¹[7.5%]

^old[30%]

-

BCD: 7.5% upto 30/04/2022
IGST: 18%

3823 19 00 

--Other 

Kg.

¹[7.5%]

^old[30%]

-

BCD: 7.5% upto 30/04/2022
IGST: 18%

3823 70

- Industrial fatty alcohols :

3823 70 10

-- Cetyl alcohol

Kg.

¹[7.5%]

^old[50%]

-

3823 70 20

-- Lauryl alcohol

Kg.

¹[7.5%]

^old[50%]

-

3823 70 30

-- Oleyl alcohol

Kg.

¹[7.5%]

^old[50%]

-

3823 70 40

-- Stearyl alcohol

Kg.

¹[7.5%]

^old[50%]

-

3823 70 90

-- Other

Kg.

¹[7.5%]

^old[50%]

-

3824 

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included;

3824 10 00 

- Prepared binders for foundry moulds or cores 

Kg.

¹[7.5%]

^old[10%]

-

BCD: 7.5% upto 30/04/2022
BCD: NIL for specified countries
IGST: 18%

3824 30 00 

- Non-agglomerated metal carbides mixed together or with metallic binders 

Kg.

¹[7.5%]

^old[10%]

-

BCD: 7.5% upto 30/04/2022
IGST: 18%

3824 40

- Prepared additives for cements, mortars or concretes :

3824 40 10

-- Damp proof or water proof compounds

Kg.

¹[7.5%]

^old[10%]

-

3824 40 90

-- Other

Kg.

¹[7.5%]

^old[10%]

-

3824 50

- Non-refractory mortars and concretes :

3824 50 10

-- Concretes ready to use known as "Ready-mix Concrete (RMC)"

Kg.

¹[7.5%]

^old[10%]

-

3824 50 90

-- Other

Kg.

¹[7.5%]

^old[10%]

-

3824 60

- Sorbitol other than that of sub-heading No. 2905 44 :

3824 60 10

-- In aqueous solution

Kg.

30%

-

3824 60 90

-- Other

Kg.

30%

-

- Mixtures containing halogenated derivatives of methane, ethane or propane:

 3824 71 00

--Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluoro-carbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons(HFCs)

Kg.

10%

-

3824 72 00

-- Containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoro-ethanes

Kg.

10%

-

3824 73 00

-- Containing hydrobromofluorocarbons(HBFCs)

Kg.

10%

-

 3824 74 00

--Containing hydrochlorofluorocarbons(HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons(CFCs)

Kg.

10%

-

3824 75 00

-- Containing carbon tetrachloride

Kg.

10%

-

3824 76 00

-- Containing 1,1,1-trichloroethane (methyl chloroform)

Kg.

10%

-

3824 77 00

-- Containing bromomethane (methyl bromide) or bromochloromethane

Kg.

10%

-

3824 78 00

-- Containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs)

Kg.

10%

-

3824 79 00

--Other 

Kg.

10%

-

-Goods specified in Sub-heading Note 3 to this Chapter:

3824 81 00

--Containing oxirane (ethylene oxide)

Kg.

¹[7.5%]

^old[10%]

-

3824 82 00 

--Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

Kg.

¹[7.5%]

^old[10%]

-

3824 83 00

--Containing tris) (2,3-dibromopropyl phosphate

Kg.

¹[7.5%]

^old[10%]

-

3824 84 00

Containing aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1, 1, 1- trichloro-2, 2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO) or mirex (ISO)

Kg.

¹[7.5%]

^old[10%]

3824 85 00

-- Containing 1, 2, 3, 4, 5, 6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN)       

     Kg.

¹[7.5%]

^old[10%]

-

3824 86 00

-- Containing pentachlorobenzene (ISO) or hexach-lorobenzene (ISO)

Kg.

¹[7.5%]

^old[10%]

-

3824 87 00

-- Containing perfluorooctane sulphonic acid, its salts perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoride

Kg.

¹[7.5%]

^old[10%]

-

3824 88 00

-- Containing tetra-, penta-,, hexa-, hepta- or octabromo diphenyl ethers

Kg.

¹[7.5%]

^old[10%]

-

3824 89 00

-- Containing short-chain chlorinated paraffins

Kg.

¹[7.5%]

^old[10%]

-

3824 91 00

-- Mixtures and preparations consisting mainly of (5-ethyl-2-methyl-2-oxido-1, 3, 2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate and bis[(5-ethyl-2-methyl-2-oxido-1, 3, 2- dioxaphosphinan-5-yl) methyl] methylphosphonate:

Kg.

¹[7.5%]

^old[10%]

-

3824 92 00

Polyglycol esters of methylphosphonic acid

 kg.

¹[7.5%]

^old[10%]

 -

3824 99 00

-- Other:

 kg.

17.5% 

3825

Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in Note 6 to this chapter

3825 10 00

-- Municipal waste

Kg.

10%

-

3825 20 00

-- Sewage sludge

Kg.

10%

-

3825 30 00

-- Clinical waste

Kg.

10%

-

- Waste organic solvents :

3825 41 00

-- Halogenated

Kg.

10%

-

3825 49 00

-- Other

Kg.

10%

-

3825 50 00

-- Wastes of metal pickling liquors, hydraulic fluids, brake fluids and antifreeze fluids

Kg.

- Other wastes from chemical or allied industries :

3825 61 00

-- Mainly containing organic constituents

Kg.

10%

-

3825 69 00

-- Other

Kg.

10%

-

3825 90 00

-- Other

Kg.

10%

-

3826 00 00

--Biodiesel and mixture thereof, not containing or containing less than 70% by weight of petroleums oils or oils obtained from Bituminous Minerals

Kg.

10%

-

BCD: NIL for specified countries
IGST: See Extract

- Containing chlorofluorocarbons (CFCs), whether or  not containing hydrochlorofluorocarbons (HCFCs),  perfluorocarbons (PFCs) or hydrofluorocarbons  (HFCs); containing hydrobromofluorocarbons  (HBFCs);  containing carbon tetrachloride;  containing  1,1,1-trichloroethane (methyl  chloroform):

--Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs)

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

- Containing bromochlorodifluoromethane (Halon -1211), bromotrifluoromethane (Halon-1301) or dibromotetrafluoroethanes (Halon- 2402)

- Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs):

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

- Containing trifluoromethane (HFC-23) or perfluorocarbons (PFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs ) :

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]

¹[7.5%]

^old[10%]