Chapter 82  (Chapter Notes)

Relevant Judgements

Tariff Item

Description of article

Unit Rate of duty
      Standard Preferential Areas Effective Rate of Duty
(1) (2)  (3) (4) (5) (6)

8201

Hand tools, the following spades, shovels, mattocks, picks, hoes, forks and rakes: axes, bill hooks and similar hewing tools; secateur and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry

       

8201 10 00

- Spades and shovels

Kg. 10% - BCD: NIL for specified countries

8201 30 00

- Mattocks, picks, hoes and rakes

Kg. 10% - BCD: NIL for specified countries

8201 40 00

-Axes, bill hooks and similar hewing tools

Kg. 10% - BCD: NIL for specified countries

8201 50 00

--Secateurs and similar one handed pruners and shears (including poultry shears)

Kg. 10% - BCD: NIL for specified countries

8201 60 00

- Hedge shears, two handed pruning shears and similar two handed shears

Kg. 10% - BCD: NIL for specified countries

8201 90 00

- Other hand tools of a kind used in agriculture, horticulture or forestry

Kg. 10% - BCD: NIL for specified countries
8202 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)        

8202 10

- Hand saws :

       

8202 10 10

-- Metal working handsaws

Kg. 10% - BCD: NIL for specified countries
IGST:
18%

8202 10 20

-- Wood working and similar handsaws

Kg. 10% - BCD: NIL for specified countries
IGST:
18%

8202 10 90

-- Other

Kg. 10% - BCD: NIL for specified countries
IGST:
18%

8202 20 00

- Band saw blades

Kg. 10% - BCD: NIL for specified countries
IGST:
18%

 

- Circular saw blades (including slitting or slotting saw blades) :

       

8202 31 00

-- With working part of steel

Kg. 10% - BCD: See Notifications for specified countries
IGST: 18%

8202 39 00

-- Other, including parts

Kg. 10% - BCD: NIL for specified countries
IGST:
18%

8202 40 00

- Chain saw blades :

Kg. 10% - IGST: 18%

 

other saw blades:-

       

8202 91

-- Straight saw blades for working metal :

       

8202 91 10

-- Machine operated

Kg. 10% - BCD: NIL for specified countries
IGST:
18%

8202 91 20

-- Hand-operated

Kg. 10% - BCD: NIL for specified countries
IGST:
18%

8202 99

-- Other :

       

8202 99 10

-- Hacksaw frames

Kg. 10% - BCD: NIL for specified countries
IGST:
18%

8202 99 90

-- Other

Kg. 10% - BCD: NIL for specified countries
IGST:
18%

8203

Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt croppers, perforating punches and similar hand tools

       

8203 10 00

- Files, rasps and similar tools

Kg. 10% - BCD: NIL for specified countries
IGST:
18%

8203 20 00

- Pliers (including cutting pliers), pincers, tweezers and similar tools

Kg. 10% - IGST: 18%

8203 30 00

- Metal cutting shears and similar tools

Kg. 10% - BCD: NIL for specified countries
IGST:
18%

8203 40

- Pipe-cutters, bolt croppers, perforating punches and similar tools :

       

8203 40 10

-- Perforating punches and pipe cutters

Kg. 10% - IGST: 18%

8203 40 90

-- Other

Kg. 10% - IGST: 18%

8204

Hand operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles

       

 

- Hand operated spanners and wrenches :

       

8204 11

-- Non adjustable :

       

8204 11 10

-- Spanners

Kg. 10% - IGST: 18%

8204 11 20

-- Wrenches

Kg. 10% - IGST: 18%

8204 12

-- Adjustable :

       

8204 12 10

-- Spanners

Kg. 10% - IGST: 18%

8204 12 20

-- Wrenches

Kg. 10% - IGST: 18%

8204 20 00

- Interchangeable spanner sockets, with or without handles

Kg. 10% - BCD: 50% concession on specified countries
IGST:
18%

8205

Hand tools (including glaziers  diamonds), not elsewhere specified or included; blowlamps; vices, clamps and the like, other than accessories for and parts of, machine tools; anvils; portable forges; hand or pedal operated grinding wheels with frameworks

       

8205 10 00

- Drilling, threading or tapping tools

u 10% - IGST: 18%

8205 20 00

- Hammers and sledge hammers

u 10% - IGST: 18%

8205 30 00

- Planes, chisels, gouges and similar cutting tools for working wood

u 10% - IGST: 18%

8205 40 00

- Screw drivers

u 10% - IGST: 18%

 

- Other hand tools (including glaziers  diamonds) :

       
8205 51

-- Household tools :

       

8205 51 10

-- Can or cork openers

u 10% - IGST: 18%

8205 51 90

-- Other

u 10% - IGST: 18%

8205 59

-- Other :

       

8205 59 10

-- Grease guns (excluding compressed air type)

u 10% - IGST: 18%

8205 59 20

-- Metal working hand tools

u 10% - IGST: 18%

8205 59 30

-- Hand tools for specified uses, such as watch making tools, goldsmith tools

u 10% - IGST: 18%

8205 59 40

-- Forks other than those of heading 8201 and 8215

u 10% - IGST: 18%

8205 59 90

-- Other

u 10% - IGST: 18%

8205 60 00

- Blow lamps

u 10% - IGST: 18%

8205 70 00

- Vices, clamps and the like

u 10% - IGST: 18%

8205 90

- Other including sets of articles of two or more sub-headings of this heading :

       

8205 90 10

-- Anvils and portable forges

u 10% - IGST: 18%

8205 90 20

-- Grinding wheels with frame, hand-or pedal-operated

u 10% - IGST: 18%

8205 90 30

- Sets of articles of two or more of the foregoing subheadings

u 10% - IGST: 18%

8205 90 90

-- Other

u 10% - IGST: 18%
8206

Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale

       

8206 00

- Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale :

       

8206 00 10

-- Garage tools in sets

Kg. 10% - IGST: 18%

8206 00 90

-- Other

Kg. 10% - IGST: 18%

8207

Interchangeable tools for hand tools, whether or not power operated, or for machine tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools

       

 

- Rock drilling or earth boring tools:

       

8207 13 00

-- With working part of cermets

Kg. 10% - BCD: See Notifications for Specified Countries
IGST:
18%

8207 19 00

-- Other, including parts

Kg. 10% - BCD: See Notifications for specified countries
IGST: 18%

8207 20 00

- Dies for drawing or extruding metal

Kg. 10% - IGST: 18%

8207 30 00

- Tools for pressing, stamping or punching

Kg. 10% - BCD: NIL for specified countries
IGST:
18%

8207 40

- Tools for tapping or threading :

       

8207 40 10

--Chasers

Kg. 10% - BCD: NIL for specified countries
IGST:
18%

8207 40 90

-- Other

Kg. 10% - BCD: NIL for specified countries
IGST:
18%

8207 50 00

- Tools for drilling, other than for rock drilling

Kg. 10% - BCD: NIL for specified countries
IGST:
18%

8207 60

- Tools for boring or broaching :

       

8207 60 10

-- Reamers 

Kg. 10% - IGST: 18%

8207 60 90

-- Other

Kg. 10% - IGST: 18%

8207 70

- Tools for milling :

       

8207 70 10

-- Cutters

Kg. 10% - BCD: 50% concession on specified countries
IGST:
18%

8207 70 90

-- Other

Kg. 10% - BCD: 50% concession on specified countries
IGST:
18%

8207 80 00

- Tools for turning

Kg. 10% - BCD: 50% concession on specified countries
IGST:
18%

8207 90

- Other interchangeable tools :

       

8207 90 10

-- For metal working hand tools

Kg. 10% - BCD: NIL for specified countries
IGST:
18%

8207 90 20

-- For wood working  hand tools

Kg. 10% - BCD: NIL for specified countries
IGST:
18%

8207 90 30

-- Lathe wood working hand tools

Kg. 10% - BCD: NIL for specified countries
IGST:
18%

8207 90 90

-- Other

Kg. 10% - BCD: NIL for specified countries
IGST:
18%

8208

Knives and cutting blades, for machines or for mechanical appliances

       

8208 10 00

 - For metal working

u 10% - IGST: 18%

8208 20 00

- For wood working

u 10% - IGST: 18%

8208 30 00

- For kitchen appliances or for machines used by the food industry

u 10% - BCD: NIL for specified countries
IGST:
18%

8208 40 00

- For agricultural, horticultural or forestry machines

u 10% - BCD: NIL for specified countries
IGST:
18%

8208 90

- Other :

       

8208 90 10

-- Knives and cutting blades for paper cutting machines

u 10% - IGST: 18%

8208 90 20

-- Bell skiving  knives 

u 10% - IGST: 18%

8208 90 30

--Band knives for splitting machine

u 10% - IGST: 18%

8208 90 40

-- Cutting and clicking dies

u 10% - IGST: 18%

8208 90 90

 -- Other

u 10% - IGST: 18%
8209

Plates, sticks, tips and the like for tools, unmounted, of  cermets

       

8209 00

-Plates , sticks, tips and the like for tools, unmounted, of cermets :

       

8209 00 10

-- Tungsten carbide tips

Kg. 10% - BCD: NIL for specified countries
IGST:
18%

8209 00 90

-- Other

Kg. 10% - BCD: See Notifications for specified countries
IGST: 18%
8210 00 00

Hand operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink

Kg. 10% - IGST: 18%

8211

Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading  8208, and blades therefor

       

8211 10 00

- Sets of assorted articles

Kg. 10% - IGST: 18% w.e.f 18/07/2022 12% upto 17/07/2022

 

- Other :

       

8211 91 00

-- Table knives having fixed blades

Kg. 10% - BCD: 20% concession on specified countries
IGST: 18% w.e.f 18/07/2022 12% upto 17/07/2022

8211 92 00

-- Other knives having fixed blades

Kg. 10% - BCD: 20% concession on specified countries
IGST: 18% w.e.f 18/07/2022 12% upto 17/07/2022

8211 93

-- Knives having other than fixed blades :

       

8211 93 10

-- Pocket knives

Kg. 10% - IGST: 18% w.e.f 18/07/2022 12% upto 17/07/2022

8211 93 90

-- Other

Kg. 10% - BCD: 80% concession on specified countries
IGST: 18% w.e.f 18/07/2022 12% upto 17/07/2022

8211 94 00

-- Blades 

Kg. 10% - IGST: 18% w.e.f 18/07/2022 12% upto 17/07/2022

8211 95 00

-- Handles of base metal

Kg. 10% - IGST: 18% w.e.f 18/07/2022 12% upto 17/07/2022

8212

Razors and razor blades (including razorblade blanks in strips)

       

8212 10

- Razors :

       

8212 10 10

-- Twin type shaving

Kg. 10%   BCD: 50% concession on specified countries
IGST:
18%

8212 10 90

-- Other

Kg. 10%   BCD: NIL for specified countries
IGST:
18%

8212 20 

-- Safety razor blades, including razor blade blanks in strips :

       

 

-- Safety razor blades :

       

8212 20 11

-- Disposable catridge blades

Kg. 10% - BCD: 50% concession on specified countries
IGST:
18%

8212 20 19

-- Other

Kg. 10% - IGST: 18%

8212 20 20

-- Safety razor blade blanks, in strips

Kg. 10% - BCD: 50% concession on specified countries
IGST:
18%

8212 90 00

Other part

Kg. 10% - BCD: 50% concession on specified countries
IGST:
18%

8213 00 00

Scissors, tailors shears and similar shears, and blades therefor

Kg. 10% - BCD: 20% concession on specified countries
IGST:
18%

8214

Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers , choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)

       

8214 10

- Paper knives , letter openers, erasing knives, pencil sharpeners and blades therefor :

       

8214 10 10

-- Paper knives, letter openers, erasing  knives , pencil sharpeners

Kg. 10% - IGST: See Extract

8214 10 90

-- Blades

Kg. 10% - IGST: See Extract

8214 20

- Manicure or pedicure sets and instruments (including nail files) :

       

8214 20 10

-- Nail cutters

Kg. 10% - IGST: See Extract

8214 20 90

-- Other

Kg. 10% - IGST: See Extract

8214 90

- Other :

       

8214 90 10

-- Handles of cutlery of base metal

Kg. 10% - IGST: See Extract

8214 90 90

-- Other

Kg. 10% - IGST: See Extract

8215

Spoons, forks, ladles, skimmers, cake-servers, fish-knives,  sugar tongs and similar kitchen or tableware

       

8215 10 00

-Sets of assorted articles containing at least one article plated with precious metal

Kg. 10% - IGST: 18% w.e.f 18/07/2022 12% upto 17/07/2022

8215 20 00

- Other sets of assorted articles

Kg. 10% - IGST: 18% w.e.f 18/07/2022 12% upto 17/07/2022

 

-- Other :

       

8215 91 00

-- Plated with precious metal

Kg. 10% - IGST: 18% w.e.f 18/07/2022 12% upto 17/07/2022

8215 99 00

-- Other

Kg. 10% - IGST: 18% w.e.f 18/07/2022 12% upto 17/07/2022

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.