Chapter 47 (Chapter Notes)
|
Tariff Item |
Description of article |
Unit | Rate of duty | ||
|
|
|
Standard | Preferential Areas | Effective Rate of Duty | |
| (1) | (2) | (3) | (4) | (5) | (6) |
|
4701 00 00 |
Mechanical wood pulp |
kg. | 5% |
BCD: NIL
for specified countries IGST: 12% |
|
|
4702 00 00 |
Chemical wood pulp, dissolving grades. |
kg. | 5% | IGST: 12% | |
|
4703 |
Chemical wood pulp, soda or sulphate, other than dissolving grades |
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|
|
- Unbleached : |
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|
4703 11 00 |
- Coniferous |
Kg. | 5% | - |
BCD:
80% concession on specified countries IGST: 12% |
|
4703 19 00 |
- Non coniferous |
Kg. | 5% | - |
BCD:
80% concession on specified countries IGST: 12% |
|
|
- Semi bleached or bleached: |
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|
4703 21 00 |
- Coniferous |
Kg. | 5% | - |
BCD:
80% concession on specified countries IGST: 12% |
|
4703 29 00 |
- Non coniferous |
Kg. | 5% | - |
BCD:
80% concession on specified countries IGST: 12% |
|
4704 |
Chemical wood pulp, sulphite, other than dissolving grades |
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|
|
- Unbleached: |
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|
4704 11 00 |
- Coniferous |
Kg. | 5% | - | IGST: 12% |
|
4704 19 00 |
- Non coniferous |
Kg. | 5% | - | IGST: 12% |
|
|
- Semi bleached or bleached: |
||||
|
4704 21 00 |
- Coniferous |
Kg. | 5% | - | IGST: 12% |
|
4704 29 00 |
- Non coniferous |
Kg. | 5% | - | IGST: 12% |
|
4705 00 00 |
Wood pulp obtained by a combination of mechanical and chemical pulping processes |
Kg. | 5% | - | IGST: 12% |
|
4706 |
Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material |
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|
4706 10 00 |
- Cotton linters pulp |
Kg. | 5% | - | IGST: 12% |
|
4706 20 00 |
Pulps of fibres derived from recovered (waste and scrap) paper or paper board |
Kg. | 5% | - | IGST: 12% |
|
4706 30 00 |
-Other, of bamboo |
kg. | 5% | - |
BCD: NIL
for specified countries IGST: 12% |
|
|
- Other : |
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|
4706 91 00 |
- Mechanical |
Kg. | 5% | - | IGST: 12% |
|
4706 92 00 |
- Chemical |
Kg. | 5% | - |
BCD: NIL
for specified countries IGST: 12% |
|
4706 93 00 |
- Obtained by a combination of mechanical and chemical processes. |
kg. | 5% | - | IGST: 12% |
|
4707 |
Recovered (waste and scrap) paper or paperboard |
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|
4707 10 00 |
- Unbleached kraft paper or paperboard or corrugated paper or paperboard |
Kg. | 10% | - |
BCD:2.5%
Condition BCD: NIL for specified countries IGST: 5% |
|
4707 20 00 |
- Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass |
Kg. | 10% | - |
BCD: 2.5%
Condition BCD: NIL for specified countries IGST: 5% |
|
4707 30 00 |
- Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) |
Kg. | 10% | - |
BCD: 2.5%
Condition BCD: NIL for specified countries IGST: 5% |
|
4707 90 00 |
- Other, including unsorted waste and scrap |
Kg. | 10% | - |
BCD: 2.5%
Condition BCD: See Notifications for specified countries 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. 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)