Chapter 94 (Chapter Notes)
|
Tariff Item |
Description of article |
Unit | Rate of duty | ||
| Standard | Preferential Areas | Effective Rate of Duty | |||
| (1) | (2) | (3) | (4) | (5) | (6) |
| 9401 | Seats (other than those of heading 9402),whether or not convertible into beds, and parts thereof | ||||
| 9401 10 00 | - Seats of a kind used for aircraft | u | 25% | - |
BCD: NIL
for specified countries IGST: 5% |
| 9401 20 00 | - Seats of a kind used for motor vehicles | u | 25% | - |
BCD: NIL
for specified countries IGST: 18% |
| - Swivel seats and variable height adjustment: | |||||
| 9401 31 00 | - - Of wood | u | 25% | - |
BCD: NIL
for specified countries IGST: 18% |
| 9401 39 00 | - - Other | u | 25% | - |
BCD: NIL
for specified countries IGST: 18% |
| - Seats other than garden seats or camping equipment, convertible into beds: | |||||
| 9401 41 00 | -- Of wood | u | 25% | - |
BCD: NIL
for specified countries IGST: 18% |
| 9401 49 00 | -- Other | u | 25% | - |
BCD: NIL
for specified countries IGST: 18% |
| -Seats of cane, osier, bamboo or similar materials: | |||||
| 9401 52 00 | --Of bamboo or rattan | u | 25% | - |
BCD: NIL
for specified countries IGST: 18% |
| 9401 53 00 | --Of rattan | u | 25% | - |
BCD: NIL
for specified countries IGST: 18% |
| 9401 59 00 | --Other | u | 25% | - |
BCD: NIL
for specified countries IGST: 18% |
| 9401 61 00 | -- Upholstered | u | 25% | - |
BCD:
See Notifications for specified countries IGST: 18% |
| 9401 69 00 | - Other | u | 25% | - |
BCD:
See Notifications for specified countries IGST: 18% |
| - Other seats, with metal frames : | |||||
| 9401 71 00 | -- Upholstered | u | 25% | - |
BCD: NIL
for specified countries IGST: 18% |
| 9401 79 00 | -- Other | u | 25% | - |
BCD:
See Notifications for specified countries IGST: 18% |
| 9401 80 00 | - Other seats | u | 25% | - |
BCD:
See Notifications for specified
countries IGST: 18% |
| - Parts: | |||||
| 9401 91 00 | -- Of wood | kg. | 25% | - |
BCD:
See Notifications for specified
countries IGST: 18% |
| 9401 99 00 | -- Other | kg. | 25% | - |
BCD:
See Notifications for specified
countries IGST: 18% |
| 9402 | Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists chairs); barbers chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles. | ||||
| 9402 10 | - Dentists , barber s or similar chairs and parts thereof : | ||||
| 9402 10 10 | -- 'Dentists' chairs and parts thereof | u | 10% | - |
BCD: NIL
for specified countries IGST: 18% |
| 9402 10 90 | -- Other | u | 10% | - |
BCD: See Notifications for specified countries IGST: 18% |
| 9402 90 | - Other : | ||||
| 9402 90 10 | -- Hospital beds with mechanical fittings | u | 10% | - |
BCD:
See Notifications for specified
countries IGST: 18% |
| 9402 90 20 | -- Parts | u | 10% | - |
BCD:
See Notifications for specified
countries IGST: 18% |
| 9402 90 90 | -- Other | u | 10% | - |
BCD:
See Notifications for specified
countries IGST: 18% |
| 9403 | Other furniture and parts thereof | ||||
| 9403 10 | - Metal furniture of a kind used in offices : | ||||
| 9403 10 10 | -- Of steel | Kg. | 25% | - | IGST: See Extract |
| 9403 10 90 | -- Other | Kg. | 25% | - | IGST: See Extract |
| 9403 20 | - Other metal furniture : | ||||
| 9403 20 10 | -- Of steel | Kg. | 25% | - |
BCD: See
Notifications for specified countries IGST: See Extract |
| 9403 20 90 | -- Other | Kg. | 25% | - |
BCD:
See Notifications for specified countries IGST: See Extract |
| 9403 30 | - Wooden furniture of a kind used in offices : | ||||
| 9403 30 10 | -- Cabinetware | Kg. | 25% | - |
BCD: 5%
for specified countries IGST: See Extract |
| 9403 30 90 | -- Other | Kg. | 25% | - |
BCD: 5%
for specified countries IGST: See Extract |
| 9403 40 00 | - Wooden furniture of a kind used in the kitchen | u | 25% | - |
BCD: 20%
concession on specified countries IGST: See Extract |
| 9403 50 | - Wooden furniture of a kind used in the bed room : | ||||
| 9403 50 10 | -- Bed sheet | u | 25% | - |
BCD: See
Notifications for specified countries IGST: See Extract |
| 9403 50 90 | -- Other | u | 25% | - |
BCD: See
Notifications for specified countries IGST: See Extract |
| 9403 60 00 | - Other wooden furniture | u | 25% | - |
BCD: See
Notifications for specified countries IGST: See Extract |
| 9403 70 00 | - Furniture of plastics | Kg. | 25% | - | IGST: See Extract |
| -Furniture of other materials, including cane, osier, bamboo or similar materials : | |||||
| 9403 82 00 | --Of bamboo or rattan | u | 25% | - |
BCD: See
Notifications for specified countries IGST: See Extract |
| 9403 83 00 | --Of rattan | u | 25% | - |
BCD: NIL
for specified countries IGST: See Extract |
| 9403 89 00 | --Other | u | 25% | - |
BCD: See
Notifications for specified countries IGST: See Extract |
| - Parts: | |||||
| 9403 91 00 | -- Of wood | kg. | 25% | - |
BCD:
See
Notifications for specified countries IGST: See Extract |
| 9403 99 00 | -- Other | kg. | 25% | - |
BCD: See
Notifications for specified countries IGST: See Extract |
| 9404 | Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered | ||||
| 9404 10 00 | - Mattress supports | Kg. | 25% | - | IGST: 5% |
| - Mattresses : | |||||
| 9404 21 | -- Of cellular rubber or plastics, whether or not covered : | ||||
| 9404 21 10 | -- Of rubber | u | 25% | - | IGST: 5% |
| 9404 21 90 | -- Of plastic | u | 25% | - | IGST: See Extract |
| 9404 29 | -- Of other materials : | ||||
| 9404 29 10 | -- Spring interior | u | 25% | - |
BCD:
80%
concession on specified countries IGST: See Extract |
| 9404 29 20 | - - - Of Rubberised coir with or without combination of other materials, whether or not with metallic springs. | u | 25% | - | IGST: See Extract |
| 9404 29 90 | -- Other | u | 25% | - |
BCD:
80%
concession on specified countries IGST: See Extract |
| 9404 30 | - Sleeping bags : | ||||
| 9404 30 10 | -- Filled with feathers or down | u | 25% | - | IGST: See Extract |
| 9404 30 90 | -- Other | u | 25% | - | IGST: See Extract |
| 9404 40 | - Quilts, bedspreads, eiderdowns and duvets (comforters): | ||||
| 9404 40 10 | --- Quilts | u | 25% | - | IGST: See Extract |
| 9404 40 20 | --- Bedspreads | u | 25% | - | IGST: See Extract |
| 9404 40 30 | --- Eiderdowns | u | 25% | - | IGST: See Extract |
| 9404 40 40 | --- Duvets (comforters) | u | 25% | - | IGST: See Extract |
| 9404 90 00 | - Other | kg. | 25% | - | IGST: See Extract |
| 9405 |
Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name plates and the like, having a permanently fixed light source , and parts thereof not elsewhere specified or included |
||||
| - Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares: | |||||
| 9405 11 00 | -- Designed for use solely with light-emitting diode (LED) light sources | u | 25% | - | IGST: See Extract |
| 9405 19 00 | -- Other | u | 25% | - | IGST: See Extract |
| - Electric table, desk, bedside or floor-standing luminaires: | |||||
| 9405 21 00 | -- Designed for use solely with light-emitting diode (LED) light sources | u | 25% | IGST: See Extract | |
| 9405 29 00 | -- Other | u | 25% | IGST: See Extract | |
| - Lighting strings of a kind used for Christmas trees: | |||||
| 9405 31 00 | -- Designed for use solely with light-emitting diode (LED) light sources | u | 25% | - | IGST: See Extract |
| 9405 39 00 | -- Other | u | 25% | - | IGST: See Extract |
| - Other electric luminaires and lighting fittings | |||||
| 9405 41 00 | -- Photovoltaic, designed for use solely with lightemitting diode (LED) light sources | u | 25% | - |
BCD: NIL
for specified countries IGST: See Extract |
| 9405 42 00 | -- Other, designed for use solely with light-emitting u 25% - diode (LED) light sources |
BCD: NIL
for specified countries IGST: See Extract |
|||
| 9405 49 00 | -- Other | u | 25% | - |
BCD: NIL
for specified countries IGST: See Extract |
| 9405 50 00 | -- Non-electrical luminaires and lighting fittings | u | 25% | - |
BCD:
15% IGST: See Extract |
| - Illuminated signs, illuminated name-plates and the like: | |||||
| 9405 61 00 | -- Designed for use solely with light-emitting diode (LED) light sources | u | 25% | - | IGST: See Extract |
| 9405 69 00 | -- Other | u | 25% | - | IGST: See Extract |
| - Parts : | |||||
| 9405 91 00 | -- Of glass | Kg. | 25% | - | IGST: 5% |
| 9405 92 00 | -- Of plastics | Kg. | 25% | - | IGST: 5% |
| 9405 99 00 | -- Other | Kg. | 25% | - |
BCD: NIL
for specified countries IGST: 5% |
| 9406 | Prefabricated buildings | ||||
| - Prefabricated buildings : | |||||
| 9406 10 | -- Of wood | ||||
| 9406 10 10 | -- Green house | u | 10% | - |
BCD:
80%
concession on specified countries IGST: 18% |
| 9406 10 20 | -- For cold storage | u | 10% | - |
BCD:
80%
concession on specified countries IGST: 18% |
| 9406 10 30 | -- Silos for storing ensilage | u | 10% | - |
BCD:
80%
concession on specified countries IGST: 18% |
| 9406 10 90 | -- Other | u | 10% | - |
BCD:
80%
concession on specified countries IGST: 18% |
| 9406 20 00 | - Modular building units, of steel | u | 10% | - |
BCD:
80%
concession on specified countries IGST: 18% |
| 9406 90 | -- Other | ||||
| 9406 90 10 | -- Green house | u | 10% | - |
BCD:
80%
concession on specified countries IGST: 18% |
| 9406 90 20 | -- For cold storage | u | 10% | - |
BCD:
80%
concession on specified countries IGST: 18% |
| 9406 90 30 | -- Silos for storing ensilage | u | 10% | - |
BCD:
80%
concession on specified countries IGST: 18% |
| 9406 90 90 | -- Other | u | 10% | - |
BCD:
80%
concession on 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.