I.

Public Health

A.

Tobacco and Tobacco Products

Cigar and cheroots

12.5% or Rs.3755 per thousand, whichever is higher

12.5% or Rs.4006 per thousand, whichever is higher

Cigarillos

12.5% or Rs.3755 per thousand, whichever is higher

12.5% or Rs.4006 per thousand, whichever is higher

Cigarettes of tobacco substitutes

Rs.3755 per thousand

Rs.4006 per thousand

Cigarillos of tobacco substitutes

12.5% or Rs.3755 per thousand, whichever is higher

12.5% or Rs.4006 per thousand, whichever is higher

Others of tobacco substitutes

12.5% or Rs.3755 per thousand, whichever is higher

12.5% or Rs.4006 per thousand, whichever is higher

Paper rolled biris – handmade

Rs.21 per thousand

Rs.28 per thousand

Paper rolled biris – machine made

Rs.21 per thousand

Rs.78 per thousand

II.

Incentivizing domestic value addition, ‘Make in India’

A.

Renewable Energy

All items of machinery required for balance of systems operating on biogas/ bio-methane/ by-product hydrogen

12.5%

6%

B.

Miscellaneous

Membrane Sheet and Tricot/Spacer for use in the manufacture of RO membrane element for household type filters, subject to actual user condition

12.5%

6%

All parts for use in the manufacture of LED lights or fixtures, including LED lamps, subject to actual user condition

Applicable duty

6%

1.  
   1. Waste and scrap of precious metals or metals clad with precious metals arising in course of manufacture of goods failing in Chapter 71
   2. Strips, wires, sheets, plates and foils of silver
   3. Articles of silver jewellery, other than those studded with diamond, ruby, emerald or sapphire
   4. Silver coin of purity 99.9% and above, bearing a brand name when manufactured from silver on which appropriate duty of customs or excise has been paid

Nil

Nil, subject to the condition that no credit of duty paid on inputs or input services or capital goods has been availed by manufacturer of such goods

III.

Promotion of cashless transactions and promote domestic manufacturing of devices used therefor

a)        Miniaturized POS card reader for m-POS (not including mobile phones or tablet computers),

b)       micro ATM as per standards version 1.5.1,

c)        Finger Print Reader / Scanner, and

d)       Iris Scanner

Applicable duty

Nil

Parts and components for manufacture of:

a)        Miniaturized POS card reader for m-POS (not including mobile phones or tablet computers),

b)       Micro ATM as per standards version 1.5.1,

c)        Finger Print Reader / Scanner, and

d)       Iris Scanner

Applicable duty

Nil

A.

Pan Masala

Pan Masala

6%

9%

B.

Tobacco and Tobacco Products

Unmanufactured tobacco

4.2%

8.3%

Non-filter Cigarettes of length not exceeding 65mm

Rs.215 per thousand

Rs.311 per thousand

Non-filter Cigarettes of length exceeding 65mm but not exceeding 70mm

Rs.370 per thousand

Rs.541 per thousand

Filter Cigarettes of length not exceeding 65mm

Rs.215 per thousand

Rs.311 per thousand

Filter Cigarettes of length exceeding 65mm but not exceeding 70mm

Rs.260 per thousand

Rs.386 per thousand

Filter Cigarettes of length exceeding 70mm but not exceeding 75mm

Rs.370 per thousand

Rs.541 per thousand

Other Cigarettes

Rs.560 per thousand

Rs.811 per thousand

Chewing tobacco (including filter khaini)

6%

12%

Jarda scented tobacco

6%

12%

Pan Masala containing Tobacco (Gutkha)

6%

12%