Custom Tariff 2022-23 -Section VII Chapter 39

Tariff Item	Description of article	Unit	Rate of duty
			Standard	Preferential Areas	Effective Rate of Duty
(1)	(2)	(3)	(4)	(5)	(6)
3901	I - PRIMARY FORMS
	Polymers of ethylene, in primary forms
3901 10	- Polyethylene having a specific gravity of less than 0.94 :
3901 10 10	--- Linear low density polyethylene (LLDPE) in which ethylene monomer unit contributes 95 % or more by weight of the total polymer content	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract BCD: Nil for specified countries IGST: 18%
3901 10 20	--- Low density polyethylene (LDPE)	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract IGST: 18%
3901 10 90	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract BCD: Nil for specified countries IGST: 18%
3901 20 00	- Polyethylene having a specific gravity of 0.94 or more	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract BCD: Nil for specified countries IGST: 18%
3901 30 00	- Ethylene-vinyl acetate copolymers	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract BCD: Nil for specified countries ADD: See Notification IGST: 18%
3901 40	- Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94:			-
3901 40 10	-- Linear low density polyethylene (LLDPE), in which ethylene monomer unit contributes less than 95 % by weight of the total polymer content	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract IGST: 18%
3901 40 90	--- Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract IGST: 18%
3901 90 00	---Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract IGST: 18%
3902	Polymers of propylene or of other olefins, in primary forms
3902 10 00	- Polypropylene	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract BCD: Nil for specified countries IGST: 18%
3902 20 00	- Poly iso butylene	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract IGST: 18%
3902 30 00	- Propylene copolymers	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract BCD: Nil for specified countries IGST: 18%
3902 90 00	-Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract BCD: Nil for specified countries IGST: 18%
3903	Polymers of styrene, in primary forms
	- Polystyrene:
3903 11 00	-- Expansible	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3903 19	-Other
3903 19 10	--Moulding powder	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: Nil for specified countries IGST: 18%
3903 19 90	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3903 20 00	- Styrene-acrylonitrile (SAN) copolymers	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3903 30 00	- Acrylonitrile-butadiene-styrene (ABS) copolymers	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
	- Other
3903 90 10	--Copolymers, solely of styrene with allyl alcohol, of any acetyl value of 175 or more	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3903 90 20	--Brominated polystyrene, containing by weight 58% or more but not more than 71% of bromine, in one of the forms mentioned in Note6(b) to this chapter	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3903 90 90	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3904	Polymers of vinyl chloride or of other halogenated olefins, in primary forms
3904 10	- Poly (vinyl chloride), not mixed with any other substances :
3904 10 10	-- Emulsion grade PVC resin/PVC Paste resin/PVC dispersion resin.	Kg.	10%	-	BCD: 7.5% ADD: See Notification IGST: 18%
3904 10 20	--Suspension grade PVC resin	Kg.	10%	-	BCD: 7.5% ADD: See Notification IGST: 18%
3904 10 90	-Other	Kg.	10%	-	BCD: 7.5% ADD: See Notification IGST: 18%
	- Other poly (Vinyl Chloride), mixed with other substances:
3904 21 00	-- Non-plasticised	Kg.	10%	-	BCD: 7.5% ADD: See Notification IGST: 18%
3904 22 00	-- Plasticised	Kg.	10%	-	BCD: 7.5% ADD: See Notification IGST: 18%
3904 30	- vinyl chloride -Vinyl acetate Copolymers:-
3904 30 10	-- Poly (Vinyl derivatives)	Kg.	10%		BCD: 7.5% ADD: See Notification IGST: 18%
3904 30 90	-Other	Kg.	10%	-	BCD: 7.5% ADD: See Notification IGST: 18%
3904 40 00	-Other Vinyl Chloride copolymers	Kg.	10%	-	BCD: 7.5% ADD: See Notification IGST: 18%
3904 50	- Vinylidene chloride polymers :
3904 50 10	Copolymer of vinylidene chloride with a crylonitrite, in the form of expansible beads of a diameter of 4 micrometers or more but not more than 20 micrometers	Kg.	10%	-	BCD: 7.5% ADD: See Notification IGST: 18%
3904 50 90	-Other	Kg.	10%	-	BCD: 7.5% ADD: See Noti IGST: 18%
	-- Fluoro-polymers:
3904 61 00	-- Polytetrafluoroethylene	Kg.	10%	-	BCD: 7.5% ADD: See Notification IGST: 18%
	-- Other:
3904 69 10	--Poly (vinyl fiuoride), in one of the forms mentioned in Note 6(b) to this Chapter	Kg.	10%	-	BCD: 7.5% ADD: See Notification IGST: 18%
3904 69 90	--Other	Kg.	10%	-	BCD: 7.5% ADD: See Notification IGST: 18%
3904 90	- Other:
3904 90 10	--- Chlorinated poly vinyl chloride (CPVC) resin	Kg.	10%		BCD: 7.5% ADD: See Notification IGST: 18%
3904 90 90	- Other	Kg.	10%	-	BCD: 7.5% ADD: See Notification IGST: 18%
3905	Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms
	Poly (vinyl acetate):
3905 12	-- In aqueous dispersion
3905 12 10	--Poly (vinyl acetate) (PVA), moulding	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3905 12 20	--Poly (vinyl acetate) resins	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3905 12 90	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3905 19	- Other :
3905 19 10	--Poly (vinyl acetate) (PVA) moulding material	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3905 19 20	--Poly (vinyl acetate) and resins	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3905 19 90	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
	- Vinyl acetate copolymers :
3905 21 00	-- In aqueous dispersion	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3905 29 00	-- Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3905 30 00	- Poly (vinyl alcohol), whether or not containing unhydrolysed acetate groups	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD : See Notifications for specified countries IGST: 18%
	- Other:
3905 91 00	-- Copolymers	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3905 99	- Other
3905 99 10	--Poly (vinyl pirolidone) (p alcohol)	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3905 99 90	-- Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3906	Acrylic polymers in primary forms
	- Poly (methyl methacrylate) :
3906 10 10	--Binders for pigments or inks	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: 5% for specified countries IGST: 18%
3906 10 90	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: 5% for specified countries IGST: 18%
3906 90	-Other
3906 90 40	--- Poly (acrylic acid)	Kg.	¹[7.5%] ^old[10%]	-	BCD: 5% upto 30/04/2022 BCD: 50% concession on specified countries IGST: 18%
3906 90 50	--- Polyacrylonitrile (PAN)	Kg.	¹[7.5%] ^old[10%]	-	BCD: 5% upto 30/04/2022 BCD: 50% concession on specified countries IGST: 18%
3906 90 60	--- Copolymers of acrylonitrile	Kg.	¹[7.5%] ^old[10%]	-	BCD: 5% upto 30/04/2022 BCD: 50% concession on specified countries IGST: 18%
3906 90 70	--- Sodium polyacrylates	Kg.	¹[5%] ^old[10%]	-	BCD: 5% upto 30/04/2022 BCD: 50% concession on specified countries IGST: 18%
3906 90 90	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: 5% ^Condition BCD: 50% concession on specified countries IGST: 18%
3907	Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms
3907 10 00	- Polyacetals	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract BCD: NIL for specified countries IGST: 18%
	- Other polyethers
3907 21 00	-- Bis(polyoxyethylene) methylphosphonate	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract IGST: 18%
3907 29	-- Other:
3907 29 10	--- Poly(ether alcohols)	Kg.	¹[7.5%] ^old[10%]	-	BCD: Nil ^Condition BCD: Nil for specified countries ADD: See Notification IGST: 18%
3907 29 90	--- Other:	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract BCD: Nil for specified countries ADD: See Notification IGST: 18%
3907 30	- Epoxide resins
3907 30 10	-Epoxy resins	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract BCD: Nil for specified countries IGST: 18%
3907 30 90	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract BCD: Nil for specified countries IGST: 18%
3907 40 00	- Polycarbonates	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract BCD: See Notifications for specified countries IGST: 18%
3907 50 00	- Alkyd resins	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract IGST: 18%
	- Poly (ethylene terephthalate) :
3907 61	-- Having a viscosity number of 78 ml/g or higher:
3907 61 10	--- PET flake (chip)	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract IGST: 18%
3907 61 90	--- Other primary form	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract ADD: See Notification IGST: 18%
3907 69	--Other:
3907 69 30	--- PET flake (chip)	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract IGST: 18%
3907 69 90	- - - Other primary form	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract ADD: See Notification IGST: 18%
3907 70 00	--Poly (lactic acid)	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract IGST: 18%
	- Other polyesters:
3907 91	-- Unsaturated :
3907 91 10	--Maleic resins	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract IGST: 18%
3907 91 20	--Polyester or contract resins	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract IGST: 18%
3907 91 30	--Fumeric resins	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract IGST: 18%
3907 91 40	--Diallyphthalate resins	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract IGST: 18%
3907 91 50	--Poly (butylene terepthalate)	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract IGST: 18%
3907 91 90	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract IGST: 18%
3907 99 00	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: See Extract BCD: Nil for specified countries IGST: 18%
3908	Polyamides in primary forms
3908 10	- Polyamide -6, -11, -12, -6,6, -6,9, -6, 10 or -6,12
	--- Polyamide -6 (Nylon-6):
3908 10 11	---- Flake (chip)	Kg.	10%	-	BCD: 5% BCD: Nil for specified countries IGST: 18%
3908 10 19	---- Other primary form	Kg.	10%	-	BCD: 5% BCD: Nil for specified countries IGST: 18%
	--- Polyamide -11 (Nylon-11):
3908 10 21	---- Flake (chip)	Kg.	10%	-	BCD: 5% BCD: Nil for specified countries IGST: 18%
3908 10 29	---- Other primary form	Kg.	10%	-	BCD: 5% BCD: Nil for specified countries IGST: 18%
	--- Polyamide -12 (Nylon-12):
3908 10 31	---- Flake (chip)	Kg.	10%	-	BCD: 5% BCD: Nil for specified countries IGST: 18%
3908 10 39	---- Other primary form	Kg.	10%	-	BCD: 5% BCD: Nil for specified countries IGST: 18%
	--- Polyamide -6,6 (Nylon-6,6):
3908 10 41	---- Flake(chip)	Kg.	10%	-	BCD: 5% BCD: Nil for specified countries IGST: 18%
3908 10 49	---- Other primary form	Kg.	10%	-	BCD: 5% BCD: Nil for specified countries IGST: 18%
	--- Polyamide -6,9 (Nylon-6,9):
3908 10 51	---- Flake (chip)	Kg.	10%	-	BCD: 5% BCD: Nil for specified countries IGST: 18%
3908 10 59	---- Other primary form	Kg.	10%	-	BCD: 5% BCD: Nil for specified countries IGST: 18%
	--- Polyamide -6,10 (Nylon-6,10):
3908 10 61	---- Flake (chip)	Kg.	10%	-	BCD: 5% BCD: Nil for specified countries IGST: 18%
3908 10 69	---- Other primary form	Kg.	10%	-	BCD: 5% BCD: Nil for specified countries IGST: 18%
	--- Polyamide -6,12 (Nylon-6,12):
3908 10 71	---- Flake (chip)	Kg.	10%	-	BCD: 5% BCD: Nil for specified countries IGST: 18%
3908 10 79	---- Other primary form	Kg.	10%	-	BCD: 5% BCD: Nil for specified countries IGST: 18%
3908 90 00	--Other	Kg.	10%	-	BCD: 5% BCD: Nil for specified countries IGST: 18%
3909	Amino-resins, phenolic resins and polyurethanes, in primary forms
3909 10	- Urea resins; thiourea resins :
3909 10 10	--Urea formaldehyde resins	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3909 10 90	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3909 20	- Melamine resins :
3909 20 10	--Melamine formaldehyde resins	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3909 20 90	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
	-- Other amino-resins:
3909 31 00	-- Poly(methylene phenyl isocyanate) (crude MDI polymeric MDI)	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3909 39	-- Other:
3909 39 10	--- Poly(phenylene oxide)	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: 80% concession on specified countries IGST: 18%
3909 39 90	-- Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3909 40	- Phenolic resins:
3909 40 10	--Cresol formaldehyde oxide	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3909 40 20	--Phenol formaldehyde resins	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3909 40 30	--Alkyl phenol-formaldehyde resins	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3909 40 40	--Ketonic resins	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3909 40 50	--Phenoxi resins	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3909 40 60	--Terpene phenolic resins	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3909 40 90	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: 5% ^Condition IGST: 18%
3909 50 00	- Polyurethanes	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: 50% concession on specified countries IGST: 18%
3910	Silicones in primary forms
3910 00	Silicones in primary forms :
3910 00 10	--Silicone resins	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3910 00 20	--Silicone oill	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3910 00 90	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3911	'Petroleum resins, coumarone, indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms
3911 10	-Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes :
3911 10 10	--Conmarone-indene resins	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: NIL for specified countries IGST: 18%
3911 10 90	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: NIL for specified countries IGST: 18%
3911 20 00	-- Poly (1,3-phenylene methylphosphonate)	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: Nil for specified countries IGST: 18%
3911 90	-Other :
3911 90 10	--Polysulphones	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: Nil for specified countries IGST: 18%
3911 90 90	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: Nil for specified countries IGST: 18%
3912	Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms
	- Cellulose acetates :
3912 11	-- Non-plasticised:
3912 11 10	--Cellulose acetate flakes	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: Nil for specified countries ADD: See Notification IGST: 18%
3912 11 20	--Cellulose acetate moulding powder	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: Nil for specified countries ADD: See Notification IGST: 18%
3912 11 30	--Cellulose acetobutyrate moulding powder	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: Nil for specified countries ADD: See Notification IGST: 18%
3912 11 40	--Cellulose nitrate, dynamic grade	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: Nil for specified countries ADD: See Notification IGST: 18%
3912 11 90	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: Nil for specified countries ADD: See Notification IGST: 18%
3912 12	-- Plasticised:
3912 12 10	--Cellulose acetate flakes	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: NIL for specified countries ADD: See Notification IGST: 18%
3912 12 20	--Cellulose acetate moulding powder	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: NIL for specified countries ADD: See Notification IGST: 18%
3912 12 30	--Cellulose acetobutyrate moulding powder	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: NIL for specified countries ADD: See Notification IGST: 18%
3912 12 90	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: NIL for specified countries ADD: See Notification IGST: 18%
3912 20	- Cellulose nitrates (including collodions) :
	--- Non-plasticised :
3912 20 11	--Mouding powders	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 ADD: See Notification IGST: 18%
3912 20 19	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 ADD: See Notification IGST: 18%
	--- Plasticised :
3912 20 21	--Moulding powders	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 ADD: See Notification IGST: 18%
3912 20 29	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 ADD: See Notification IGST: 18%
	- Cellulose ethers:
3912 31 00	-- Carboxymethyl cellulose and its salts	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 ADD: See Notification IGST: 18%
3912 39	-- Other :
	--- Non-plasticised :
3912 39 11	--Ethyl cellulose	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: NIL for specified countries ADD: See Notification IGST: 18%
3912 39 12	--Methyl cellulose	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: NIL for specified countries ADD: See Notification IGST: 18%
3912 39 19	--Other cellulose ethers	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: NIL for specified countries ADD: See Notification IGST: 18%
	--- Plasticised :
3912 39 21	--Ethyl cellulose	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: NIL for specified countries ADD: See Noti IGST: 18%
3912 39 22	--Methyl cellulose	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: NIL for specified countries ADD: See Notification IGST: 18%
3912 39 29	--Other cellulose ether	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: NIL for specified countries ADD: See Notification IGST: 18%
3912 90	-Other :
3912 90 10	--Cellulose propionate and aceto propionate, non-plasticised	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: NIL for specified countries ADD: See Notification IGST: 18%
3912 90 20	--Viscose sponge	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: NIL for specified countries ADD: See Notification IGST: 18%
3912 90 90	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: NIL for specified countries ADD: See Notification IGST: 18%
3913	Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms
3913 10	- Alginic acid, its salts and esters
3913 10 10	--Sodium alginate	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: See Notifications for specified countries IGST: 18%
3913 10 90	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: 80% concession on specified countries IGST: 18%
3913 90	- Other :
	--Chemical derivatives of natural rubber :
3913 90 11	--Chlorinated rubber	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 BCD: NIL for specified countries IGST: 18%
3913 90 19	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3913 90 20	--Hardened proteins (such as hardened casein,gelatin)	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3913 90 30	--Dextran	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3913 90 90	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3914	Ion-exchangers based on polymers of heading Nos. 3901 to 3913, in primary forms
3914 00	- Ion-exchangers based on polymers of heading Nos. 3901 to 3913, in primary forms :
3914 00 10	--Ion-exchangers of the condensation, polycondensation or polyaddition type	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3914.00 20	-Ion-exchangers of the condensation, polycondensation or polymerisation type	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3914 00 90	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
	II. - WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES
3915	Waste, parings and scrap, of plastics
3915 10 00	- Of polymers of ethylene	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3915 20 00	- Of polymers of styrene	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3915 30	- Of polymers of vinyl chloride :
3915 30 10	--Of copolymers of vinyl chloride	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3915 30 90	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3915 90	- Of other plastics :
3915 90 10	--Of polypropylene	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
	--Of polymers of vinyl acetate :			-
3915 90 21	--Of copolymers of vinyl acetate	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3915 90 29	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3915 90 30	--Of acrylic polymers and methylacrylic copolymers	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
	-Of alkyds, polyesters and epoxide resins:
3915 90 41	--Of alkyds and polyesters	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3915 90 42	--Of pet bottles	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3915 90 49	--Of epoxide resins	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3915 90 50	--Of polyamides	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 5%
	-Of amino resins; phenolic resins and polyurethanes:
3915 90 61	--Of phenoplast	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3915 90 62	--Of aminoplast	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3915 90 63	--Of polyurethanes	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
	-Of cellulose and its chemical derivatives:
3915 90 71	--Of regenerated cellulose	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3915 90 72	--Cellulose plastic waste such as cellulose nitrate film scrap non-plasticised	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3915 90 73	--Cellulose plastic waste such as cellulose nitrate film scrap plasticised	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3915 90 74	--Cellulose plastic waste such as cellulose acetate non-plasticised	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3915 90 75	--Cellulose plastic waste such as cellulose nitrate film scrap plasticised	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3915 90 90	--Other	Kg.	¹[7.5%] ^old[10%]	-	BCD: 7.5% upto 30/04/2022 IGST: 18%
3916	Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics
3916 10	- Of polymers of ethylene
3916 10 10	--Rods of polyethylene	Kg.	10%	-	IGST: 18%
3916 10 20	--Canes	Kg.	10%	-	IGST: 18%
3916 10 90	--Other	Kg.	10%	-	IGST: 18%
3916 20	- Of polymers of vinyl chloride :
	--- Of poly (vinyl chloride) copolymers :
3916 20 11	--Canes	Kg.	10%	-	IGST: 18%
3916 20 19	--Other	Kg.	10%	-	IGST: 18%
	-Other
3916 20 91	--Canes	Kg.	10%	-	IGST: 18%
3916 20 99	--Other	Kg.	10%	-	IGST: 18%
3916 90	- Of other plastics:
3916 90 10	--Canes	Kg.	10%	-	IGST: 18%
	-Of phenoplast, aminopalst, alkyds and Polyesters, polyamides, polyurethanes, epoxide-resins (including waste and scrap), polypropylene and acrylic, methacrylic and acrylomethracrylic polymers:
3916 90 21	--Of phenoplast	Kg.	10%	-	IGST: 18%
3916 90 22	--Of aminoplast	Kg.	10%	-	IGST: 18%
3916 90 23	--Of alkyds and polysters	Kg.	10%	-	IGST: 18%
3916 90 24	--Of polyamides	Kg.	10%	-	IGST: 18%
3916 90 25	--Of polyurethanes	Kg.	10%	-	IGST: 18%
3916 90 26	--Of epoxide-resins (including waste and scrap)	Kg.	10%	-	IGST: 18%
3916 90 27	--Of polypropylene	Kg.	10%	-	IGST: 18%
3916 90 28	--Of acrylicmethacrylic and acrylomethacrylic polymers	Kg.	10%	-	IGST: 18%
	-Of polymerisation and copolymerisation products of polystyrene and polymethyl methacrylate:
3916 90 31	--Of polymerisation and copolymerisation products of polystyrene	Kg.	10%	-	IGST: 18%
3916 90 32	--Of polymethyl methacrylate	Kg.	10%	-	IGST: 18%
3916 90 40	--Of regenerated cellulose	Kg.	10%	-	IGST: 18%
3916 90 50	--Of cellulose nitrate and celluloid, whether or not plasticized	Kg.	10%	-	IGST: 18%
3916 90 60	--Of vulcanized fibre	Kg.	10%	-	IGST: 18%
3916 90 70	--Of cellulose acetate and acetate butyrate, whether or not plasticized	Kg.	10%	-	IGST: 18%
3916 90 80	--Of vinyl plastic	Kg.	10%	-	IGST: 18%
3916 90 90	--Of other polymerisation and copolymerisation products	Kg.	10%	-	IGST: 18%
3917	Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics
3917 10	- Artificial guts (sausage casings) of hardened protein or of cellulosic materials :
3917 10 10	--Of hardened protein	Kg.	10%	-	IGST: 18%
3917 10 20	--Of cellulosic materials	Kg.	10%	-	IGST: 18%
	- Tubes, pipes and hoses, rigid:
3917 21	-- Of polymers of ethylene:
3917 21 10	-Tubes of polyethylene	Kg.	10%	-	BCD: 80% concession on specified countries IGST: 18%
3917 21 90	--Other	Kg.	10%	-	BCD: 80% concession on specified countries IGST: 18%
3917 22 00	-- Of polymers of propylene	Kg.	10%	-	IGST: 18%
3917 23	-- Of polymers of vinyl chloride		10%	-	IGST: 18%
3917 23 10	--Seamless tubes	Kg.	10%	-	IGST: 18%
3917 23 90	--Other	Kg.	10%	-	IGST: 18%
3917 29	-- Of other plastics
3917 29 10	-Seamless tubes of copolymers of vinyl acetate and vinyl chloride	Kg.	10%	-	IGST: 18%
3917 29 20	-Seamless tubes of polymers and copolymers of polystryene	Kg.	10%	-	IGST: 18%
3917 29 30	-Tubes of cellulose nitrate and celluloid , whether or not plasticised	Kg.	10%	-	IGST: 18%
3917 29 40	Tubes of cellulose acetate or acetate butyrate	Kg.	10%	-	IGST: 18%
3917 29 50	--Tubes of vinyl plastics	Kg.	10%		IGST: 18%
3917 29 90	--Other	Kg.	10%	-	IGST: 18%
	- Other tubes, pipes and hoses :
3917 31 00	-- Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6. MPa	Kg.	10%	-	IGST: 18%
	- Other, not reinforced or otherwise combined with other materials, without fittings			-
3917 32 10	--Of condensation or rearrangement polymerization products , whether or not chemically modified	Kg.	10%	-	BCD: 80% concession on specified countries IGST: 18%
3917 32 20	--Of addition polymerisation products	Kg.	10%	-	BCD: 80% concession on specified countries IGST: 18%
3917 32 90	--Other	Kg.	10%	-	BCD: 80% concession on specified countries IGST: 18%
3917 33 00	-- Other, not reinforced or otherwise combined with other materials, with fittings	Kg.	10%	-	IGST: 18%
3917 39	-- Other :
3917 39 10	--Of condensation or rearrangement polymerization products, whether or not chemically modified	Kg.	10%	-	BCD: Nil for specified countries IGST: 18%
3917 39 20	--Of addition polymerisation products	Kg.	10%	-	BCD: Nil for specified countries IGST: 18%
3917 39 90	--Other	Kg.	10%	-	BCD: Nil for specified countries IGST: 18%
3917 40 00	- Fittings	Kg.	10%	-	IGST: 18%
3918	Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter
3918 10	- Of polymers of vinyl chloride :
3918 10 10	--Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts	Kg.	15%	-	IGST: 18%
3918 10 90	--Other	Kg.	15%	-	IGST: 18%
3918 90	- Of other plastics:
3918 90 10	--Floor coverings of linoxyne	Kg.	15%	-	IGST: 18%
3918 90 20	--Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts	Kg.	15%	-	IGST: 18%
3918 90 90	--Other	Kg.	15%	-	IGST: 18%
3919	Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls
3919 10 00	- In rolls of a width not exceeding 20 cm	Kg.	10%	-	BCD: 5% for specified countries IGST: 18%
3919 90	- Other				IGST: 18%
3919 90 10	--Plastic stickers, whether or not printed, embossed, or impregnated	Kg.	10%	-	BCD : See Notifications for specified countries IGST: 18%
3919 90 20	--Cellulose adhesive tape	Kg.	10%	-	BCD: 5% for specified countries IGST: 18%
3919 90 90	--Other	Kg.	15%	-	BCD: 10% BCD : See Notifications for specified countries IGST: 18%
3920	Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
3920 10	- Of polymers of ethylene:
	--Sheets of polyethylene:
3920 10 11	--Rigid, plain	Kg.	10%	-	BCD: Nil BCD: 5% for specified countries ADD: See Notifications IGST: 18%
3920 10 12	--Flexible, plain	Kg.	10%	-	BCD: Nil BCD: 5% for specified countries ADD: See Notifications IGST: 18%
²[3920 10 13	--- - - - Geomembrane, conforming to IS 16352	Kg.	10%	-	BCD: Nil BCD: 5% for specified countries ADD: See Notifications IGST: 18%]
3920 10 19	--Other	Kg.	10%	-	BCD: Nil BCD: 5% for specified countries ADD: See Notifications IGST: 18%
	-Other
3920 10 91	--Rigid, plain	Kg.	10%	-	BCD: Nil BCD: 5% for specified countries ADD: See Notifications IGST: 18%
3920 10 92	--Flexible, plain	Kg.	10%	-	BCD: Nil BCD: 5% for specified countries ADD: See Notifications IGST: 18%
3920 10 99	--Other	Kg.	10%	-	BCD: 5% ^Condition BCD: 5% for specified countries ADD: See Notifications IGST: 18%
3920 20	- Of polymers of propylene :
3920 20 10	--Rigid, plain	Kg.	10%	-	BCD: Nil BCD: 5% for specified countries ADD: See Notification IGST: 18%
3920 20 20	--Flexible, plain	Kg.	10%	-	BCD: Nil BCD: 5% for specified countries ADD: See Notification IGST: 18%
3920 20 90	--Other	Kg.	10%	-	BCD: Nil BCD: 5% for specified countries ADD: See Notification IGST: 18%
3920 30	- Of polymers of styrene :
3920 30 10	--Rigid, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 30 20	--Flexible, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 30 90	--Other	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
	- Of polymers of Vinyl Chloride:
3920 43 00	--Containing by weight not less than 6% of plasticizers	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 49 00	--Other	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
	- Of acrylic polymers:
3920 51	--Of poly (methyl methacrylate):
	-Sheets :
3920 51 11	--Rigid, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 51 12	--Flexible, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 51 19	--Other	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
	-Other :
3920 51 91	--Rigid, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 51 92	--Flexible, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 51 99	--Other	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 59	- Other :
	-Polyacrylate sheets :
3920 59 11	--Rigid ,plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 59 12	--Flexible, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 59 19	--Other	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
	-Other
3920 59 91	--Rigid, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 59 92	--Flexible, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 59 99	--Other	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
	- Of polycarbonates, alkyd resins, polyallyl esters or other polyesters:
3920 61	-- Of polycarbonates :
3920 61 10	--Rigid, plain	Kg.	10%	-	BCD: Nil BCD: 5% for specified countries ADD: See Notification IGST: 18%
3920 61 20	--Flexible, plain	Kg.	10%	-	BCD: Nil BCD: 5% for specified countries ADD: See Notification IGST: 18%
3920 61 90	--Other	Kg.	10%	-	BCD: Nil BCD: 5% for specified countries ADD: See Notification IGST: 18%
3920 62	-- Of poly (ethylene terephthalate ):
3920 62 10	--Rigid, plain	Kg.	10%	-	BCD: Nil ADD: See Notifications IGST: 18%
3920 62 20	--Flexible, plain	Kg.	10%	-	BCD: Nil ADD: See Notifications IGST: 18%
3920 62 90	--Other	Kg.	10%	-	BCD: Nil ADD: See Notifications IGST: 18%
3920 63	-- Of unsaturated polyesters:
3920 63 10	--Rigid, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 63 20	--Flexible, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 63 90	--Other	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 69	- Of other polyesters :
	-Packaging film :
3920 69 11	--Rigid, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 69 12	--Flexible, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 69 19	--Other	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
	-Sun and/or dust control film :
3920 69 21	--Rigid, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 69 22	--Flexible, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 69 29	--Other	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
	-Other film :
3920 69 31	--Rigid, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 69 32	--Flexible, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 69 39	--Other	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
	-Other :
3920 69 91	--Rigid, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 69 92	--Flexible, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 69 99	--Other	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
	- Of cellulose or its chemical derivatives:
3920 71	-- Of regenerated cellulose :
	-Cello phane transparent :
3920 71 11	--Film	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 71 19	--Other	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
	-Sheets of cellulose nitrate and celluloid, whether or not plasticized :
3920 71 21	--Plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 71 29	--Other	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
	-Other
3920 71 91	--Rigid, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 71 92	--Flexible, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 71 99	--Other	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 73	-- Of cellulose acetate :
	-Sheet of cellulose acetate, non-plasticized:
3920 73 11	--Rigid, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 73 12	--Flexible, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 73 19	--Other	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
	-Sheets of cellulose acetate, plasticized:
3920 73 21	--Rigid, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 73 22	--Flexible, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 73 29	--Other	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
	-Other
3920 73 91	--Rigid, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 73 92	--Flexible, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 73 99	--Other	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 79	-- Of other cellulose derivatives :
	-Sheets of cellulose nitrate and celluloid, whether or not plasticized :
3920 79 11	--Rigid, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 79 12	--Flexible, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 79 19	--Other	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
	-Other:
3920 79 91	--Rigid, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 79 92	--Flexible, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 79 99	--Other	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
	- Of other plastics:
3920 91	- Of poly (vinyl butyral) :
3920 91 10	--- Rigid, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 91 20	--- Flexible, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 91 90	--- Other	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 92	-- Of polyamides :
	-Poly (amide fluoride) film:
3920 92 11	--Rigid, plain	Kg.	10%	-	BCD: Nil BCD: 80% concession on specified countries ADD: See Notification IGST: 18%
3920 92 12	--Flexible, plain	Kg.	10%	-	BCD: Nil BCD: 80% concession on specified countries ADD: See Notification IGST: 18%
3920 92 19	--Other	Kg.	10%	-	BCD: Nil BCD: 80% concession on specified countries ADD: See Notification IGST: 18%
	-Other
3920 92 91	--Rigid, plain	Kg.	10%	-	BCD: Nil BCD: 80% concession on specified countries ADD: See Notification IGST: 18%
3920 92 92	--Flexible, plain	Kg.	10%	-	BCD: Nil BCD: 80% concession on specified countries ADD: See Notification IGST: 18%
3920 92 99	--Other	Kg.	10%	-	BCD: Nil BCD: 80% concession on specified countries ADD: See Notification IGST: 18%
3920 93	-- Of amino-resins :
3920 93 10	--Rigid, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 93 20	--Flexible, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 93 90	--Other	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 94	-- Of phenolic resins :
3920 94 10	--Rigid, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 94 20	--Flexible, plain	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 94 90	--Other	Kg.	10%	-	BCD: Nil ADD: See Notification IGST: 18%
3920 99	-- Of other plastics :
	-Plates, sheets, film, foil and strip of poly (vinyl acetate) :
3920 99 11	--Rigid, plain	Kg.	10%	-	BCD: Nil ADD: See Notifications IGST: 18%
3920 99 12	--Flexible, plain	Kg.	10%	-	BCD: Nil ADD: See Notifications IGST: 18%
3920 99 19	--Other	Kg.	10%	-	BCD: Nil ADD: See Notifications IGST: 18%
	-Film, sheets, strip of vinyl plastics:
3920 99 21	--Rigid, plain	Kg.	10%	-	BCD: Nil ADD: See Notifications IGST: 18%
3920 99 22	--Flexible, plain	Kg.	10%	-	BCD: Nil ADD: See Notifications IGST: 18%
3920 99 29	--Other	Kg.	10%	-	BCD: Nil ADD: See Notifications IGST: 18%
	-Plates, sheets, strip, film or foil of copolymers of vinyl chloride and vinyl acetate :
3920 99 31	--Rigid, plain	Kg.	10%	-	BCD: Nil ADD: See Notifications IGST: 18%
3920 99 32	--Flexible, plain	Kg.	10%	-	BCD: Nil ADD: See Notifications IGST: 18%
3920 99 39	--Other	Kg.	10%	-	BCD: Nil ADD: See Notifications IGST: 18%
	-Sheet of poly (terafluoro-ethylene) (PTFE) :
3920 99 41	--Rigid, plain	Kg.	10%	-	BCD: Nil ADD: See Notifications IGST: 18%
3920 99 42	--Flexible, plain	Kg.	10%	-	BCD: Nil ADD: See Notifications IGST: 18%
3920 99 49	--Other	Kg.	10%	-	BCD: Nil ADD: See Notifications IGST: 18%
	-Retro reflective sheeting
3920 99 51	--Rigid, plain	Kg.	10%	-	BCD: Nil ADD: See Notifications IGST: 18%
3920 99 52	--Flexible, plain	Kg.	10%	-	BCD: Nil ADD: See Notifications IGST: 18%
3920 99 59	--Other	Kg.	10%	-	BCD: Nil ADD: See Notifications IGST: 18%
3920 99 60	--Clicking boards for leather machinery	Kg.	10%	-	BCD: Nil ADD: See Notifications IGST: 18%
	-Other:
3920 99 91	--Rigid, plain	Kg.	10%	-	BCD: Nil ADD: See Notifications IGST: 18%
3920 99 92	--Flexible, plain	Kg.	10%	-	BCD: Nil ADD: See Notifications IGST: 18%
3920 99 99	--Other	Kg.	15%	-	BCD: Nil ADD: See Notifications IGST: 18%
3921	Other plates, sheets, film, foil and strip, of plastics
	- Cellular :
3921 11 00	-- Of polymers of styrene	Kg.	10%	-	ADD: See Notification IGST: 18%
3921 12 00	-- Of polymers of vinyl chloride	Kg.	10%	-	ADD: See Notification IGST: 18%
3921 13	-- Of polyurethanes :
3921 13 10	--Flexible	Kg.	10%	-	ADD: See Notification IGST: 18%
3921 13 90	--Other	Kg.	10%	-	ADD: See Notification IGST: 18%
3921 14 00	-- Of regenerated cellulose	Kg.	10%	-	BCD: Nil for specified countries ADD: See Notification IGST: 18%
3921 19 00	-- Of other plastics	Kg.	10%	-	BCD: Nil for specified countries ADD: See Notification IGST: 18%
3921 90	- Other
3921 90 10	--Thermocol	Kg.	10%	-	ADD: See Notifications IGST: 18%
	-Of polymers of vinyl chloride :
3921 90 21	--Rigid, lacquered	Kg.	10%	-	ADD: See Notifications IGST: 18%
3921 90 22	--Flexible, lacquered	Kg.	10%	-	ADD: See Notifications IGST: 18%
3921 90 23	--Rigid, metallised	Kg.	10%	-	ADD: See Notifications IGST: 18%
3921 90 24	--Flexible, metallised	Kg.	10%	-	ADD: See Notifications IGST: 18%
3921 90 25	Rigid, laminated	Kg.	10%	-	ADD: See Notifications IGST: 18%
3921 90 26	Flexible, laminated	Kg.	10%	-	ADD: See Notifications IGST: 18%
3921 90 29	--Other	Kg.	10%	-	ADD: See Notifications IGST: 18%
	-Of regenerated cellulose :
3921 90 31	--Rigid, lacquered	Kg.	10%	-	ADD: See Notifications IGST: 18%
3921 90 32	--Flexible, lacquered	Kg.	10%	-	ADD: See Notifications IGST: 18%
3921 90 33	--Rigid, metallised	Kg.	10%	-	ADD: See Notifications IGST: 18%
3921 90 34	--Flexible, metallised	Kg.	10%	-	ADD: See Notifications IGST: 18%
3921 90 35	--Rigid, laminated	Kg.	10%	-	ADD: See Notifications IGST: 18%
3921 90 36	--Flexible, laminated	Kg.	10%	-	ADD: See Notifications IGST: 18%
3921 90 39	--Other	Kg.	10%	-	ADD: See Notifications IGST: 18%
	-Other:
3921 90 91	--Rigid, lacquered	Kg.	10%	-	ADD: See Notifications IGST: 18%
3921 90 92	--Flexible, lacquered	Kg.	10%	-	ADD: See Notifications IGST: 18%
3921 90 93	--Rigid, metallised	Kg.	10%	-	ADD: See Notifications IGST: 18%
3921 90 94	--Flexible, metallised	Kg.	10%	-	ADD: See Notifications IGST: 18%
3921 90 95	--Rigid, laminated	Kg.	10%	-	ADD: See Notifications IGST: 18%
3921 90 96	--Flexible, laminated	Kg.	10%	-	ADD: See Notifications IGST: 18%
3921 90 99	--Other	Kg.	10%	-	ADD: See Notifications IGST: 18%
3922	Baths, shower-baths, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
3922 10 00	- Baths, shower-baths and wash-basins	Kg.	15%	-	IGST: 18%
3922 20 00	- Lavatory seats and covers	Kg.	15%	-	IGST: 18%
3922 90 00	- Other	Kg.	15%	-	IGST: 18%
3923	Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics
3923 10	- Boxes, cases, crates and similar articles
3923 10 10	--Plastic containers for audio or video cassettes, cassette tapes , floppy disk and similar articles	Kg.	15%	-	IGST: 18%
3923 10 20	--Watch-box jewellery box and similar containers of plastics	Kg.	15%	-	IGST: 18%
3923 10 30	--Insulated ware	Kg.	15%	-	IGST: 18%
3923 10 40	--Packing for accommodating connectors	Kg.	15%	-	IGST: 18%
3923 10 90	--Other	Kg.	15%	-	IGST: 18%
	- Sacks and bags (including cones):
3923 21 00	-- Of polymers of ethylene	Kg.	15%	-	BCD: 5% for specified countries IGST: 18%
3923 29	-- Of other plastics :
3923 29 10	--Of poly (vinyl chloride)	Kg.	15%	-	BCD: 5% for specified countries IGST: 18%
3923 29 90	--Other	Kg.	15%	-	BCD: 5% for specified countries IGST: 18%
3923 30	-Carboys, bottles, flasks and similar articles
3923 30 10	--Insulated ware	Kg.	15%	-	IGST: 18%
3923 30 90	--Other	Kg.	15%	-	IGST: 18%
3923 40 00	- Spools, cops, bobbins and similar supports	Kg.	15%	-	IGST: 18%
3923 50	- Stoppers, lids, caps and other closures :
3923 50 10	--Caps and closures for bottles	Kg.	15%	-	BCD: 5% for specified countries IGST: 18%
3923 50 90	--Other	Kg.	15%	-	BCD: 5% for specified countries IGST: 18%
3923 90	-Other
3923 90 10	Insulated ware	Kg.	15%	-	BCD: 5% for specified countries IGST: 18%
3923 90 20	--Aseptic bags	Kg.	15%	-	BCD: 5% for specified countries IGST: 18%
3923 90 90	--Other	Kg.	15%	-	BCD: 5% for specified countries IGST: 18%
3924	Tableware, kitchenware, other household articles and Hygienic or toilet articles, of plastics
3924 10	- Tableware and kitchenware:
3924 10 10	--Insulated ware	Kg.	15%	-	IGST: 18%
3924 10 90	--Other	Kg.	15%	-	IGST: 18%
3924 90	- Other :
3924 90 10	--Toilet articles	Kg.	15%	-	IGST: 18%
3924 90 20	--Insulated ware	Kg.	15%	-	IGST: 18%
3924 90 90	--Other	Kg.	15%	-	IGST: 18%
3925	Builders' ware of plastics, not elsewhere specified or included
3925 10 00	- Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 L.	Kg.	15%	-	IGST: 18%
3925 20 00	- Doors, windows and their frames and thresholds for doors	Kg.	15%	-	IGST: 18%
3925 30 00	- Shutters, blinds (including Venetian blinds) and similar articles and parts thereof	Kg.	15%	-	IGST: 18%
3925 90	- Other :
3925 90 10	--Of polyurethane	Kg.	15%	-	IGST: 18%
3925 90 90	--Other	Kg.	15%	-	IGST: 18%
3926	Other articles of plastics and articles of other materials of heading Nos. 3901 to 3914
3926 10	- Office or school supplies :
	-Office supplies of a kind classified as stationery other than pins, clips, and writing instruments :
3926 10 11	--Of polyurethane foam	Kg.	15%	-	IGST: See Extract
3926 10 19	--Other	Kg.	15%	-	IGST: See Extract
	-Other
3926 10 91	--Of polyurethane foam	Kg.	15%	-	IGST: See Extract
3926 10 99	--Other	Kg.	15%	-	IGST: See Extract
3926 20	- Articles of apparel and clothing accessories (including gloves mittens and mitts) :
	-Gloves
3926 20 11	--Disposable	Kg.	15%	-	IGST: See Extract
3926 20 19	--Non-disposable	Kg.	15%	-	IGST: See Extract
	-Aprons :
3926 20 21	--Of polyurethane foam	Kg.	15%	-	IGST: See Extract
3926 20 29	--Other	Kg.	15%	-	IGST: See Extract
	-Plastic stickers for garments :
3926 20 31	--Of polyurethane foam	Kg.	15%	-	IGST: See Extract
3926 20 39	--Other	Kg.	15%	-	IGST: See Extract
	-Collar stays, patties, butterfly, shoulder-pads and other stays :
3926 20 41	--Of polyurethane foam	Kg.	15%	-	IGST: See Extract
3926 20 49	--Other	Kg.	15%	-	IGST: See Extract
	-Other :
3926 20 91	--Of polyurethane foam	Kg.	15%	-	IGST: See Extract
3926 20 99	--Other	Kg.	15%	-	IGST: See Extract
3926 30	- Fittings for furniture, coachwork or the like :
3926 30 10	--Of polyurethane foam	Kg.	15%	-	IGST: See Extract
3926 30 90	--Other	Kg.	15%	-	IGST: See Extract
3926 40	- Statuettes and other ornamental articles :
	--Bangles :
3926 40 11	--Of polyurethane foam	Kg.	15%	-	IGST: See Extract
3926 40 19	--Other	Kg.	15%	-	IGST: See Extract
	--Beads :
3926 40 21	--Of polyurethane foam	Kg.	15%	-	IGST: See Extract
3926 40 29	--Other	Kg.	15%	-	IGST: See Extract
	--Statuettes :
3926 40 31	--Of polyurethane foam	Kg.	15%	-	IGST: See Extract
3926 40 39	--Other	Kg.	15%	-	IGST: See Extract
	-Table and other household articles (including hotel and restaurant) for decoration :
3926 40 41	--Of polyurethane foam	Kg.	15%	-	IGST: See Extract
3926 40 49	--Other	Kg.	15%	-	IGST: See Extract
	-Decorative sheets :
3926 40 51	--Of polyurethane foam	Kg.	15%	-	IGST: See Extract
3926 40 59	--Other	Kg.	15%	-	IGST: See Extract
3926 40 60	--Sequine	Kg.	15%	-	IGST: See Extract
	--Other:
3926 40 91	--Of polyurethane foam	Kg.	15%	-	IGST: See Extract
3926 40 99	--Other	Kg.	15%	-	IGST: See Extract
3926 90	- Other :
3926 90 10	PVC belt conveyor	Kg.	15%	-	BCD : See Notifications for specified countries IGST: See Extract
	-Couplers, packing rings, O rings and the like :
3926 90 21	--Of polyurethane foam	Kg.	15%	-	BCD : See Notifications for specified countries IGST: See Extract
3926 90 29	--Other	Kg.	15%	-	BCD : See Notifications for specified countries IGST: See Extract
	Last with or without steel hinges; EVA and grape sheets for soles and heels; welts :
3926 90 31	--Of polyurethane foam	Kg.	15%	-	BCD : See Notifications for specified countries IGST: See Extract
3926 90 39	--Other	Kg.	15%	-	BCD : See Notifications for specified countries IGST: See Extract
	-Rings, buckles, tacks, washers and other decorative fittings made of plastic used as trimmings and embellishments for leather products; patterns for leather foot wear, leather garments and leather goods :
3926 90 41	--Of polyurethane foam	Kg.	15%	-	BCD : See Notifications for specified countries IGST: See Extract
3926 90 49	--Other	Kg.	15%	-	BCD : See Notifications for specified countries IGST: See Extract
	-Retroreflective sheeting of other than of heading 3920 :
3926 90 51	--Of polyurethane foam	Kg.	15%	-	BCD : See Notifications for specified countries IGST: See Extract
3926 90 59	--Other	Kg.	15%	-	BCD : See Notifications for specified countries IGST: See Extract
	-Hangers :
3926 90 61	--Of polyurethane foam	Kg.	15%	-	BCD : See Notifications for specified countries IGST: See Extract
3926 90 69	--Other	Kg.	15%	-	BCD : See Notifications for specified countries IGST: See Extract
	-Plastic or nylon tipped hammers; insulating liner of nylon , HDPE :
3926 90 71	--Of polyurethane foam	Kg.	15%	-	BCD : See Notifications for specified countries IGST: See Extract
3926 90 79	--Other	Kg.	15%	-	BCD : See Notifications for specified countries IGST: See Extract
3926 90 80	--Polypropylene articles , not elsewhere specified or included	Kg.	15%	-	BCD : See Notifications for specified countries IGST: See Extract
	-Other :
3926 90 91	--Of polyurethane foam	Kg.	15%	-	BCD : See Notifications for specified countries IGST: See Extract
3926 90 99	--Other	Kg.	15%	-	BCD : See Notifications for specified countries IGST: See Extract

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.

Conditions

1. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. (Vide:- Notification No.50/2017-Condition No- 9)
2. If , the importer at the time of import,-
(a) furnishes in all cases a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Electronics and Information Technology (MeitY) recommending the grant of the exemption and the said officer certifies that the goods are required for the specified purpose; (Vide:- Notification No.50/2017-Condition No- 22)

1 Substituted Vide Section 98(b) of Finance Act 2022 (Third Schedule) (w.e.f 01/05/2022)

2 Inserted Vide Section 98(b) of Finance Act 2022 (Third Schedule) (w.e.f 01/05/2022)