Chapter 83  (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)
8301 Padlocks and locks  (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal        
8301 10 00 - Padlocks u 20% - BCD: NIL for specified countries
IGST:
18%
8301 20 00 - Locks of a kind used for motor vehicles u

15%

- IGST: 18%
8301 30 00 - Locks of a kind used for furniture u 20% - BCD: NIL for specified countries
IGST:
18%
8301 40 - Other locks :        
8301 40 10 -- Combination locks u 20% - IGST: 18%
8301 40 90 -- Other u 20% - IGST: 18%
8301 50 00 - Clasps and frames with clasps, incorporating locks u 20% - BCD: 50% concession on specified countries
IGST:
18%
8301 60 00 - Parts u 20% - IGST: 18%
8301 70 00 - Keys presented separately u 20% - IGST: 18%
8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, stair cases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal        
8302 10 - Hinges :        
8302 10 10 -- Of steel Kg.

15%

- BCD: 20% concession on specified countries
IGST:
18%
8302 10 20 -- Of brass Kg.

15%

- BCD: 20% concession on specified countries
IGST:
18%
8302 10 90 -- Other Kg.

15%

- BCD: 20% concession on specified countries
IGST:
18%
8302 20 00 -Castors Kg.

15%

- IGST: 18%
8302 30 - Other mountings, fittings and similar articles suitable for motor vehicles :        
8302 30 10 -- Curve drive stakes Kg.

15%

- IGST: 18%
8302 30 90 -- Other Kg.

15%

- IGST: 18%
  - Other mountings, fittings and similar articles :        
8302 41 -- Suitable for buildings :        
8302 41 10 -- Fittings for doors and windows Kg.

15%

- BCD: NIL for specified countries
IGST:
18%
8302 41 20 -- Tower bolts Kg.

15%

- BCD: NIL for specified countries
IGST:
18%
8302 41 90 -- Other Kg.

15%

- BCD: NIL for specified countries
IGST:
18%
8302 42 00 -- Other, suitable for furniture Kg.

15%

- BCD: See Notifications for Specified Countries
IGST:
18%
8302 49 00 -- Other Kg.

15%

- IGST: 18%
8302 50 00 - Hat-racks, hat pegs, brackets and similar fixtures Kg.

15%

- IGST: 18%
8302 60 00 - Automatic door closers Kg.

15%

- BCD: NIL for specified countries
IGST:
18%
8303 00 00 Armoured or reinforced safes, strong boxes and doors and safe deposit lockers for strong rooms, cash or deed boxes and the like, of base metal. Kg. 10% - IGST: 18%
8304 00 00 Filing cabinets, card index cabinets, paper trays, paper rests, pen trays, office stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403. Kg. 20% - IGST: 18%
8305 Fittings for loose leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal        
8305 10 00 -  Fittings for loose leaf binders or files Kg. 20% - IGST: 18%
8305 20 00 - Staples in strips Kg. 20% - IGST: 18%
8305 90 - Other, including parts :        
8305 90 10 -- Pins (other than those of heading 7317) Kg. 20% - BCD: NIL for specified countries
IGST:
18%
8305 90 20 -- Clips Kg. 20% - BCD: NIL for specified countries
IGST:
18%
8305 90 90 -- Other Kg. 20% - BCD: NIL for specified countries
IGST:
18%
8306 Bells, gongs and the like, non electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture similar frames, of base metal; mirrors of base metal        
8306 10 00 - Bells, gongs and the like Kg. 20% - IGST: 12%
  - Statuettes and other ornaments :        
8306 21 -- Plated with precious metal :        
8306 21 10 -- Statuettes Kg. 20% - IGST: 12%
8306 21 20 -- Trophies Kg. 20% - IGST: 12%
8306 21 90 -- Other Kg. 20% - IGST: 12%
8306 29 -- Other :        
8306 29 10 -- Statuettes Kg. 20% - IGST: 12%
8306 29 20 -- Trophies Kg. 20% - IGST: 12%
8306 29 90 -- Other Kg. 20% - IGST: 12%
8306 30 00 - Photograph, picture of similar frames; mirrors Kg. 20% - IGST: 12%
8307 Flexible tubing of base  metal, with or without fittings        
8307 10 00 - Of  iron or steel Kg. 10% - BCD: NIL for specified countries
IGST:
18%
8307 90 00 - Of other base metal Kg. 10% - IGST: 18%
8308 Clasps, frames with clasps, buckles, buckle clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal        
8308 10 - Hooks, eyes and eyelets :        
8308 10 10 -- Hooks and eyes Kg. 10% - BCD: NIL for specified countries
IGST:
18%
  -- Eyelets :        
8308 10 21 -- For footwear Kg. 10% - BCD: NIL for specified countries
IGST:
18%
8308 10 29 -- Other Kg. 10% - BCD: NIL for specified countries
IGST:
18%
8308 20 00 Tubular or bifurcated rivets Kg. 10% - BCD: NIL for specified countries
IGST:
18%
8308 90 - Other, including parts :        
  -- Buckles :        
8308 90 11 -- For footwear Kg. 10% - BCD: NIL for specified countries
IGST:
18%
8308 90 19 -- Other Kg. 10% - BCD: NIL for specified countries
IGST:
18%
8308 90 20 -- Imitation zari spangles  Kg. 10% - BCD: NIL for specified countries
IGST:
18%
  -- Beads and spangles of base metal :        
8308 90 31 -- For garments , made ups, knitwear, plastic and leather goods Kg. 10% - BCD: NIL for specified countries
IGST:
18%
8308 90 39 -- Other Kg. 10% - BCD: NIL for specified countries
IGST:
18%
8308 90 40 -- Fittings for travel requisites and leather goods Kg. 10% - BCD: NIL for specified countries
IGST:
18%
  -- Other :        
8308 90 91 -- For garments , made ups, knitwear , plastic and  leather goods Kg. 10% - BCD: NIL for specified countries
IGST:
18%
8308 90 99 -- Other Kg. 10% - BCD: NIL for specified countries
IGST:
18%
8309 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal.        
8309 10 00 - Crown corks Kg. 10% - BCD: NIL for specified countries
IGST:
18%
8309 90 - Other :        
8309 90 10 -- Pilfer proof caps for packaging, all sorts, with or without washers or other fittings, of cork, rubber, polyethylene or any other material Kg. 10% - BCD: See Notifications for specified countries
IGST:
18%
8309 90 20 -- Aluminium caps, seals, capsules and closers Kg. 10% - BCD: See Notifications for specified countries
IGST:
18%
8309 90 30 -- Other seals Kg. 10% - BCD: See Notifications for specified countries
IGST:
18%
8309 90 90 -- Other Kg. 10% - BCD: See Notifications for specified countries
IGST:
18%
8310 Sign plates, name plates, address plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405        
8310 00 - Sign plates, name plates, address plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 :        
8310 00 10 -- Enamel iron signboard Kg. 20% - BCD: 20% concession on specified countries
IGST:
18%
8310 00 90 -- Other Kg. 20% - BCD: 20% concession on specified countries
IGST:
18%
8311 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying        
8311 10 00 - Coated electrodes of base metal, for electric arc welding Kg. 10% - BCD: 80% concession on specified countries
IGST:
18%
8311 20 00 - Cored wire of base metal, for electric arc welding Kg. 10% - IGST: 18%
8311 30 - Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame :        
8311 30 10 -- Wire and rods of agglomerated base metal Kg. 10% - IGST: 18%
8311 30 90 -- Other Kg. 10% - IGST: 18%
8311 90 00 -- Other Kg. 10% - BCD: NIL for specified countries
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.