Customs Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 90-97

Revised All Industry Rates(AIRs) of Duty Drawback  under Customs, Chapter 90-97

 

CUSTOMS (N.T.) Notification No. 07 of 2020 dated 28th January, 2020

Notification no 07/2020 Customs(Non Tariff) date on 28th  January, 2020  

Revised All Industry Rates(AIRs) of Duty Drawback notified.

The extract of CUSTOMS (N.T.) Notification No. 07/2020- CUSTOMS is given below:

 Notification No. 07/2020-CUSTOMS(Non Tariff Notification)

 

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback ,Chapter 01-05

 

 Click here Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 06-12

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 13-24

 

Click here  Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 25-31

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 32-42

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 43-59

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 60-69

 

Click here  Revised All Industry Rates(AIRs) of Duty Drawback , Chapter 70-79

 

Click here Revised All Industry Rates(AIRs) of Duty Drawback, Chapter 80-89

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,

SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

 

Notification No. 07/2020-CUSTOMS (N.T.)

 

New Delhi, the 28th January, 2020

 

G.S.R.        (E). – In exercise of the powers conferred by sub-section (2) of section 75 of the

 

Customs Act, 1962 (52 of 1962) and sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), read with rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017 (hereinafter referred to as the said rules) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 95/2018-Customs (N.T.), dated the 6th December, 2018 published videnumber G.S.R. 1180(E), dated the 6th December, 2018, except as respect to things done or omitted to be done before such supersession, the Central Government hereby determines the rates of drawback as specified in the Schedule given below (hereinafter referred to as the said Schedule) subject to the following notes and conditions, namely :-

 

Notes and conditions.-(1) The tariff items and descriptions of goods in the said Schedule are aligned with the tariff items and descriptions of goods in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) at the four-digit level only. The descriptions of goods given at the six digit or eight digit in the said Schedule are in several cases not aligned with the descriptions of goods given in the First Schedule to the Customs Tariff Act, 1975.

 

(2)               The general rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 shall, mutatis mutandis, apply for classifying the export goods listed in the said Schedule.

 

(3)               Notwithstanding anything contained in the said Schedule, -

 

(i)                 all art-ware or handicraft items shall be classified under the heading of art-ware or handicraft (of constituent material) as mentioned in the relevant Chapters;

 

(ii)               any identifiable ready to use machined part or component predominantly made of iron, steel or aluminium, made through casting or forging process, and not specifically mentioned at six digit level or more in Chapter 84 or 85 or 87, except those classifiable under heading 8432 or 8433 or 8436, may be classified under the relevant tariff item (depending upon material composition and making process) under heading 8487 or 8548 or 8708, as the case may be, irrespective of classification of such part or component at four digit level in Chapter 84 or 85 or 87 of the said Schedule;

 

(iii)             the sports gloves mentioned below heading 4203 or 6116 or 6216 shall be classified in that heading and all other sports gloves shall be classified under heading 9506.

 

(4)               The figures shown in column (4) in the said Schedule refer to the rate of drawback expressed as a percentage of the free on board value or the rate per unit quantity of the export goods, as the case may be.

 

 

(5)               The figures shown in column (5) in the said Schedule refer to the maximum amount of drawback that can be availed of per unit specified in column (3).

 

(6)               An export product accompanied with a tax invoice and forming part of project export (including turnkey export or supplies) for which no figure is shown in column (5) in the said Schedule, shall be so declared by the exporter and the maximum amount of drawback that can be availed under the said Schedule shall not exceed the amount calculated by applying ad-valoremrate of drawback shown in column (4) to one and half times the tax invoice value.

 

(7)               The rates of drawback specified against the various tariff items in the said Schedule in specific terms or on ad valorem basis, unless otherwise specifically provided, are inclusive of drawback for packing materials used, if any.

 

(8)               Drawback at the rates specified in the said Schedule shall be applicable only if the procedural requirements for claiming drawback as specified in rule 12, 13 and 14of the said rules, unless otherwise relaxed by the competent authority, are satisfied.

 

(9)               The rates of drawback specified in the said Schedule shall not be applicable to export of a commodity or product if such commodity or product is, -

 

(i)                 manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962);

 

(ii)               manufactured or exported in discharge of export obligation against an Advance Authorisation or Duty Free Import Authorisation issued under the Duty Exemption Scheme of the relevant Foreign Trade Policy :

 

Provided that where exports are made against Special Advance Authorisation issued under paragraph 4.04A of the Foreign Trade Policy 2015-20 in discharge of export obligations in terms of Notification No. 45/2016-Customs, dated the 13th August, 2016, the rates of drawback specified in the said Schedule shall apply as if in the said Schedule, the entries in columns (4)and (5) against the Tariff items in the said Schedule below all Chapters, except Chapter 61 and 62, are NIL, and those in Chapters 61 and 62 are as specified in the Table given below;

 

(iii)             manufactured or exported by a unit licensed as hundred per cent Export Oriented Unit in terms of the provisions of the relevant Foreign Trade Policy;

 

(iv)             manufactured or exported by any of the units situated in Free Trade Zones or Export Processing Zones or Special Economic Zones;

 

(v)               manufactured or exported availing the benefit of the notification No. 32/1997-Customs, dated the 1st April, 1997.

 

(10)           Whenever a composite article is exported for which any specific rate has not been provided in the said Schedule, the rates of drawback applicable to various constituent materials can be extended to the composite article according to net content of such materials on the basis of a self-declaration to be furnished by the exporter to this effect and in case of doubt or where there is any information contrary to the declarations, the proper officer of customs shall cause a verification of such declarations.

  

(11)           The term “articles of leather” in Chapter 42 of the said Schedule shall mean any article wherein (a) 60% or more of the outer visible surface area or (b) 60% or more of the outer and inner surface area taken together, excluding shoulder straps or handles or fur skin trimming, if any, is of leather notwithstanding that such article is made of leather and any other material.

 

(12)           The term “dyed”, wherever used in the said Schedule in relation to textile materials, shall include yarn or piece dyed or predominantly printed or coloured in the body.

 

(13)           The term “dyed” in relation to fabrics and yarn of cotton, shall include “bleached or mercerised or printed or melange”.

 

(14)           The term “dyed” in relation to textile materials in Chapters 54 and 55 shall include “printed or bleached or melange”.

 

(15)           In respect of the tariff items in Chapters 60, 61, 62 and 63 of the said Schedule, the blend containing cotton and man-made fibre shall mean that content of man-made fibre in it shall be more than 15% but less than 85% by weight and the blend containing wool and man-made fibre shall mean that content of man-made fibre in it shall be more than 15% but less than 85% by weight. The garment or made-up of cotton or wool or man-made fibre or silk shall mean that the content in it of the respective fibre is 85% or more by weight.

 

(16)           The term “shirts” in relation to Chapters 61 and 62 of the said Schedule shall include “shirts with hood”.

 

(17)           In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for adult shall comprise the following sizes, namely : -

 

(i)                 French point or Paris point or Continental Size above 33;

 

(ii)               English or UK adult size 1 and above; and

 

(ii)               American or USA adult size 1 and above.

 

(18)           In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for children shall comprise the following sizes, namely :-

 

(i)                 French point or Paris point or Continental Size upto 33;

 

(ii)               English or UK children size upto 13; and

 

(iii)             American or USA children size upto 13.

 

(19)           The drawback rates specified in the said Schedule against tariff items 711301, 711302 and 711401 shall apply only to goods exported by airfreight, post parcel or authorised courier through the Custom Houses as specified in para 4.71 of the Hand Book of Procedures, 2015-2020 published videPublic Notice No. 1/2015-2020, dated the 1st April, 2015 of the Government of India in the Ministry of Commerce and Industry, after examination by the Customs Appraiser or Superintendent to ascertain the quality of gold or silver and the quantity of net content of gold or silver in the gold jewellery or silver jewellery or silver articles. The free on board value of any consignment through authorised courier shall not exceed rupees twenty lakhs.

 

(20)           The drawback rates specified in the said Schedule against tariff items 711301, 711302 and 711401 shall not be applicable to goods manufactured or exported in discharge of export obligation against any Scheme of the relevant Foreign Trade Policy of the Government of India which provides for duty free import or replenishment or procurement from local sources of gold or silver.

 

(21)           “Vehicles” of Chapter 87 of the said Schedule shall comprise completely built unit or completely knocked down (CKD) unit or semi knocked down (SKD) unit.

 

  1. All claims for duty drawback at the rates of drawback notified herein shall be filed with reference to the tariff items and descriptions of goods shown in columns (1) and (2) of the said Schedule respectively. Where, in respect of the export product, the rate of drawback specified in the said Schedule is Nil or is not applicable, the rate of drawback may be fixed, on an application by an individual manufacturer or exporter in accordance with the said rules. Where the claim for duty drawback is filed with reference to tariff item of the said Schedule and it is for the rate of drawback specified herein, an application, as referred under sub-rule (1) of rule 7 of the said rules shall not be admissible.

 

  1. The amount referred in sub-rule (3) of rule 7 of the said rules, relating to provisional drawback amount as may be specified by the Central Government, shall be equivalent to the drawback rate and drawback cap shown in column (4) and (5) in the said Schedule for the tariff item corresponding to the export goods, if applicable, and determined as if it were a claim for duty drawback filed with reference to such rate and cap.

 

  1. This notification shall come into force on the 4th day of February, 2020.

 

 

 

 

CHAPTER – 90

 

 

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING,

 

 

 

PRECISION,

 

 

 

 

 

 

MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES

 

 

 

 

THEREOF

 

 

 

 

 

 

 

Optical  fibres  and  optical  fibre  bundles;

 

 

 

 

 

optical  fibre  cables  other  than  those  of

 

 

 

 

 

heading 8544; sheets and plates of polarising

 

 

 

 

9001

material;  lenses  (including  contact  lenses),

 

 

 

 

 

prisms, mirrors and other optical elements, of

 

 

 

 

 

any  material,  unmounted,  other  than  such

 

 

 

 

 

elements of glass not optically worked

 

 

 

 

 

 

900101

Optical fibres and optical fibre bundles; optical

 

 

1%

 

fibre cables other than those of heading 8544

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

                       

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

 

Description of goods

 

 

 

Unit

cap per unit

 

 

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

 

 

(2)

 

 

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

900199

Others

 

 

 

 

 

 

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

Lenses,  prisms,  mirrors  and  other  optical

 

 

 

 

elements,  of  any  material,  mounted,  being

 

 

 

9002

parts  of  or  fittings  for  instruments  or

 

1.3%

 

 

apparatus, other than such elements of glass

 

 

 

 

not optically worked

 

 

 

 

 

 

 

 

 

9003

Frames and mountings for spectacles, goggles

 

1.3%

 

or the like, and parts thereof

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9004

Spectacles,

goggles  and

the

like,

corrective,

 

1.3%

 

protective or other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Binoculars,

monoculars,

other

optical

 

 

 

 

telescopes,  and  mountings  therefor;  other

 

 

 

9005

astronomical

instruments

and

mountings

 

1.3%

 

 

therefor,  but  not  including  instruments  for

 

 

 

 

radio-astronomy

 

 

 

 

 

 

 

 

 

 

 

Photographic

(other

than  cinematographic)

 

 

 

9006

cameras;

photographic

flashlight

apparatus

 

1.3%

 

and flash bulbs other than discharge lamps of

 

 

 

 

 

 

 

heading 8539

 

 

 

 

 

 

 

 

 

 

 

 

Cinematographic

cameras

and

projectors

 

 

 

9007

whether or not incorporating sound recording

 

1.3%

 

 

or reproducing apparatus

 

 

 

 

 

 

 

 

Image

 

projectors,

 

other

 

 

than

 

 

 

9008

cinematographic;

photographic  (other

than

 

1.3%

 

 

cinematographic) enlargers and reducers

 

 

 

 

9009

Omitted

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Apparatus and equipment for photographic

 

 

 

9010

(including cinematographic) laboratories, not

 

1.3%

 

specified

or

included

elsewhere

in

this

 

 

 

 

 

 

 

chapter; negatoscopes; projection screens

 

 

 

 

 

 

 

 

 

 

 

 

 

Compound

optical

microscopes,

including

 

 

 

9011

those

for

 

photomicrography,

 

cine-

 

1.3%

 

 

photomicrography or microprojection

 

 

 

 

 

 

 

 

 

 

9012

Microscopes other than optical microscopes;

 

1.3%

 

diffraction apparatus

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Liquid crystal devices not constituting articles

 

 

 

 

provided  for  more  specifically  in  other

 

 

 

9013

headings;

 

lasers,

other

than  laser

diodes;

 

1%

 

other optical appliances and instruments, not

 

 

 

 

 

 

 

specified   or   included   elsewhere   in   this

 

 

 

 

Chapter

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

Description of goods

 

 

 

Unit

cap per unit

 

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

(2)

 

 

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9014

Direction

 

finding

compasses;

 

other

 

1.3%

 

navigational instruments and appliances

 

 

 

 

 

 

 

 

 

 

 

 

Surveying   (including   photo-grammetrical

 

 

 

 

surveying),

 

hydrographic,

oceanographic,

 

 

 

9015

hydrological,

meterological

or

geo-physcial

 

1.3%

 

 

instruments

and

 

appliances,

 

excluding

 

 

 

 

compasses; rangefinders

 

 

 

 

 

 

 

 

9016

Balances of a sensitivity of 5cg or better, with

 

1.3%

 

or without weights

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawing,   marking-out   or   mathematical

 

 

 

 

calculating instruments (for example, drafting

 

 

 

 

machines, pantographs, protractors, drawing

 

 

 

9017

sets, slide rules, disc calculators); instruments

 

1.3%

 

for measuring length, for use in the hand (for

 

 

 

 

 

 

 

example,    measuring    rods    and    tapes,

 

 

 

 

micrometers,   callipers),   not   specified   or

 

 

 

 

included elsewhere in this chapter

 

 

 

 

 

 

 

Instruments and appliances used in medical,

 

 

 

 

surgical,

dental

or

veterinary

sciences,

 

 

 

9018

including

scientigraphic

apparatus,

other

 

1.3%

 

 

electro-medical  apparatus  and  sight-testing

 

 

 

 

instruments

 

 

 

 

 

 

 

 

 

 

 

 

Mechano-therapy

 

appliances;

 

massage

 

 

 

 

apparatus;   psychological   aptitude-testing

 

 

 

9019

apparatus;

ozone

therapy,

oxygen

therapy,

 

1.3%

 

 

aerosol therapy, artificial respiration or other

 

 

 

 

therapeutic respiration apparatus

 

 

 

 

 

 

 

Other  breathing  appliances  and  gas  masks,

 

 

 

9020

excluding

protective

masks  having

neither

 

1.3%

 

 

mechanical parts nor replaceable filters

 

 

 

 

 

 

 

 

 

 

 

 

Orthopaedic

appliances,

including

crutches,

 

 

 

 

surgical belts and trusses; splints and other

 

 

 

 

fracture  appliances;  artificial  parts  of  the

 

 

 

9021

body;  hearing  aids

and

other

appliances

 

1.3%

 

 

which are worn or carried, or implanted in

 

 

 

 

the  body,  to  compensate  for  a  defect  or

 

 

 

 

disability

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

 

 

Unit

cap per unit

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Apparatus based on the use of X-rays or of

 

 

 

 

alpha, beta or gamma radiations, whether or

 

 

 

 

not for medical, surgical, dental or veterinary

 

 

 

9022

uses, including radiography or radiotherapy

 

1.3%

 

apparatus,  X-ray  tubes  and  other  X-ray

 

 

 

 

 

 

 

generators,  high  tension  generators,  control

 

 

 

 

panels  and  desks,  screens,  examination  or

 

 

 

 

treatment tables, chairs and the like

 

 

 

 

 

 

 

 

 

 

 

Instruments, apparatus and models, designed

 

 

 

9023

for demonstrational purposes (for example, in

 

1.3%

 

education or exhibitions), unsuitable for other

 

 

 

 

 

 

 

uses

 

 

 

 

 

 

 

 

 

 

Machines  and  appliances  for  testing  the

 

 

 

 

hardness,

strength, compressibility,

elasticity

 

 

 

9024

or other mechanical properties of

materials

 

1.3%

 

 

(for  example,  metals,  wood,  textiles,  paper,

 

 

 

 

plastics)

 

 

 

 

 

 

 

 

 

 

Hydrometers

and

similar

floating

 

 

 

 

instruments,

thermometers,

pyrometers,

 

 

 

9025

barometers, hygrometers and psychrometers,

 

1.3%

 

 

recording  or  not,  and  any  combination  of

 

 

 

 

these instruments

 

 

 

 

 

 

 

 

Instruments and apparatus for measuring or

 

 

 

 

checking  the  flow,  level,  pressure  or  other

 

 

 

9026

variables of liquids or gases (for example, flow

 

1%

 

meters,   level   gauges,   manometers,   heat

 

 

 

 

 

 

 

meters), excluding instruments and apparatus

 

 

 

 

of heading 9014, 9015, 9028 or 9032)

 

 

 

 

 

 

Instrments  and  apparatus  for  physical  or

 

 

 

 

chemical analysis (for example, polarimeters,

 

 

 

 

refractometers, spectrometers, gas or smoke

 

 

 

 

analysis

apparatus);

instruments

and

 

 

 

9027

apparatus

for

measuring

or

checking

 

1%

 

viscosity, porosity, expansion,

surfacetension

 

 

 

 

 

 

 

or  the  like;  instruments  and  apparatus  for

 

 

 

 

measuring

or checking quantities of heat,

 

 

 

 

sound or  light  (including  exposure  meters);

 

 

 

 

microtomes

 

 

 

 

 

 

 

 

9028

Gas, liquid or electricity supply or production

 

1.3%

 

meters, including calibrating meters therefor

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

Description of goods

 

 

 

Unit

cap per unit

 

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

(2)

 

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Revolution

counters,

production

counters,

 

 

 

 

taximeters, mileometers, pedometers and the

 

 

 

9029

like; speed indicators and tacho meters, other

 

1.3%

 

 

than   those   of   heading   9014   or   9015;

 

 

 

 

stroboscopes

 

 

 

 

 

 

 

 

 

 

Oscilloscopes, spectrum analysers and other

 

 

 

 

instruments and apparatus for measuring or

 

 

 

 

checking

electrical

quantities,

excluding

 

 

 

9030

meters  of  heading  9028;  instruments  and

 

1%

 

 

apparatus for measuring or detecting alpha,

 

 

 

 

beta, gamma, X-ray, cosmic or other ionising

 

 

 

 

radiations

 

 

 

 

 

 

 

 

 

 

 

Measuring

or

checking

instruments,

 

 

 

9031

appliances

and

machines,  not

specified

or

 

1%

 

included  elsewhere  in  this  chapter;  profile

 

 

 

 

 

 

 

projectors

 

 

 

 

 

 

 

 

 

 

9032

Automatic

regulating

or

controlliing

 

1.3%

 

instruments and apparatus

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Parts   and   accessories   (not   specified   or

 

 

 

9033

included

elsewhere

in

this

chapter)

for

 

1.3%

 

machines,    appliances,    instru-ments    or

 

 

 

 

 

 

 

apparatus of chapter 90

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 91

 

 

 

 

 

CLOCKS AND WATCHES AND PARTS THEREOF

 

 

 

 

 

 

 

Wrist-watches,   pocket-watches   and   other

 

 

 

9101

watches, including stop-watches, with case of

 

Nil

 

precious metal or of metal clad with precious

 

 

 

 

 

 

 

metal

 

 

 

 

 

 

 

 

 

 

 

 

Wrist-watches,   pocket-watches   and   other

 

 

 

9102

watches, including stop watches, other than

 

1.3%

 

 

those of heading 9101

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9103

Clocks

with  watch

movements,

excluding

 

1.3%

 

clocks of heading 9104

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Instrument  panel  clocks  and  clocks  of  a

 

 

 

9104

similar type for vehicles, aircraft, spacecraft

 

1.3%

 

 

or vessels

 

 

 

 

 

 

 

 

 

 

9105

Other clocks

 

 

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

Unit

cap per unit

 

 

Rate

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Time   of   day   recording   apparatus   and

 

 

 

 

apparatus   for   measuring,   recording   or

 

 

 

9106

otherwise  indicating  intervals

of  time,  with

 

1.3%

 

clock   or   watch   movement   or   with

 

 

 

 

 

 

 

synchronous   motor   (for   example,   time-

 

 

 

 

registers, time-recorders)

 

 

 

 

9107

Time switches with clock or watch movement

 

1.3%

 

or with synchronous motor

 

 

 

 

 

 

 

 

 

 

 

 

 

9108

Watch movements, complete and assembled

 

1.3%

 

 

 

 

 

 

9109

Clock movements, complete and assembled

 

1.3%

 

 

 

 

 

 

 

Complete   watch   or   clock   movements,

 

 

 

9110

unassembled or partly assembled (movement

 

1.3%

 

sets); incomplete watch or clock movements,

 

 

 

 

 

 

 

assembled; rough watch or clock movements

 

 

 

 

 

 

 

 

 

9111

Watch cases and parts thereof

 

 

 

 

 

 

 

 

 

 

911101

Cases of precious metal

or of metal clad with

 

Nil

 

precious metals

 

 

 

 

 

 

 

 

 

 

 

 

911199

Others

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

 

9112

Clock

cases and

cases of a similar type for

 

 

 

other goods of this chapter, and parts thereof

 

 

 

 

 

 

 

 

 

 

 

 

 

911201

Cases of precious metal

or of metal clad with

 

Nil

 

precious metals

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

911299

Others

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

 

 

 

9113

Watch

straps,

watch

bands

and   watch

 

 

 

bracelets, and parts thereof

 

 

 

 

 

 

 

 

 

 

 

 

 

 

911301

Of precious metal or of metal clad with precious

 

Nil

 

metals

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

911399

Others

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

9114

Other clock or watch parts

 

 

1.3%

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 92

 

MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES

 

 

Pianos,  including  automatic  pianos;  harpsi-

 

 

 

9201

chords   and   other   keyboard   stringed

 

1.3%

 

 

instruments

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

Description of goods

 

 

Unit

cap per unit

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

(2)

 

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9202

 

Other   string

musical

instruments

(for

 

1.3%

 

 

example, guitars, violins, harps)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9203

 

Omitted

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9204

 

Omitted

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Wind  musical  instruments  (for  example,

 

 

 

9205

 

keyboard

pipe

organs,

accordions,

clarinets,

 

1.3%

 

 

trumpets,  bagpipes)  other  than  fairground

 

 

 

 

 

 

 

 

 

organs and mechanical street organs

 

 

 

 

 

 

 

 

 

 

 

 

 

Percussion musical instruments (for example,

 

 

 

9206

 

drums,

xylophones,

cymbals,

castanets,

 

1.3%

 

 

 

maracas)

 

 

 

 

 

 

 

 

 

 

 

Musical instruments, the sound of which is

 

 

 

9207

 

produced, or must be amplified, electrically

 

1.3%

 

 

 

(for example, organs, guitars, accordions)

 

 

 

 

 

 

 

 

 

 

 

 

Musical boxes, fairground organs, mechanical

 

 

 

 

 

street   organs,   mechanical   singing   birds,

 

 

 

 

 

musical saws and other musical instruments

 

 

 

9208

 

not falling within any other heading of this

 

1.3%

 

 

 

Chapter; decoy calls of all kinds; whistles, call

 

 

 

 

 

horns   and   other   mouth-blown   sound

 

 

 

 

 

signalling instruments

 

 

 

 

 

 

 

 

 

Parts (for example, mechanisms for musical

 

 

 

 

 

boxes)  and  accessories  (for  example,  cards,

 

 

 

9209

 

discs and rolls for mechanical instruments) of

 

1.3%

 

 

 

musical

instruments;

metronomes,  tuning

 

 

 

 

 

forks and pitch pipes of all kinds

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 93

 

 

 

ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

 

 

 

 

 

 

 

 

 

9301

 

Military

weapons,   other

than

revolvers,

 

Nil

 

 

pistols and the arms of heading 9307

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9302

 

Revolvers

and

pistols,

other  than

those  of

 

Nil

 

 

heading 9303 or 9304

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other  firearms  and  similar  devices  which

 

 

 

 

 

operate by the firing of an explosive charge

 

 

 

 

 

(for  example,  sporting  shotguns  and  rifles,

 

 

 

9303

 

muzzle-loading

firearms,

Very  pistols

and

 

Nil

 

 

other devices designed to project only signal

 

 

 

 

 

 

 

 

 

flares, pistols and revolvers for firing blank

 

 

 

 

 

ammunition, captive-bolt humane killers, line-

 

 

 

 

 

throwing guns)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

Description of goods

 

Unit

cap per unit

 

Rate

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Other arms (for example, spring, air or gas

 

 

 

9304

guns  and  pistols,  truncheons),  exclu-ding

 

Nil

 

 

those of heading 9307

 

 

 

 

 

 

 

 

 

9305

Parts and accessories of articles of headings

 

Nil

 

9301 to 9304

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Bombs , grenades, torpedoes, mines, missiles,

 

 

 

 

and  similar  munitions  of  war  and  parts

 

 

 

9306

thereof; cartridges and other ammunition and

 

Nil

 

 

projectiles and parts thereof, including shot

 

 

 

 

and cartridge wads

 

 

 

 

 

Swords,    cut  lasses,  bayonets,  lances

and

 

 

 

9307

similar arms and parts thereof and scabbards

 

Nil

 

 

and sheaths therefor

 

 

 

 

 

CHAPTER – 94

 

 

 

 

FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE; PREFABRICATED BUILDINGS

 

 

Seats  (other  than  those  of  heading  9402),

 

 

 

 

9401

whether  or  not  convertible  into  beds,  and

 

1.3%

 

 

 

parts thereof

 

 

 

 

 

Medical,   surgical,   dental   or   veterinary

 

 

 

 

 

furniture  (for  example,  operating  tables,

 

 

 

 

 

examination   tables,   hospital   beds   with

 

 

 

 

9402

mechanical fittings, dentists' chairs); barbers'

 

1.3%

 

 

 

chairs and similar chairs, having rotating as

 

 

 

 

 

well   as   both   reclining   and   elevating

 

 

 

 

 

movements; parts of the foregoing articles

 

 

 

 

9403

Other furniture and parts thereof

 

1.3%

 

 

 

 

 

 

 

 

 

Mattress   supports; articles of bedding and

 

 

 

 

 

similar  furnishing  (for  example,  mattresses,

 

 

 

 

 

quilts,  eiderdowns,  cushions,  pouffes  and

 

 

 

 

9404

pillows)  fitted  with  springs  or  stuffed  or

 

 

 

 

 

internally  fitted  with  any  material  or  of

 

 

 

 

 

cellular  rubber  or  plastics,  whether  or  not

 

 

 

 

 

covered

 

 

 

 

940401

Pillow/Cushions/Quilts/Pouffles made of cotton

Kg

2.8%

35

 

fabric filled with poly-fil

 

 

 

 

 

 

 

 

 

 

 

 

940402

Pillow/Cushions/Quilts/Pouffles  made  of  man

Kg

2.3%

23

 

made textile fabric filled with poly-fil

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

Description of goods

 

Unit

cap per unit

 

Rate

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

940403

Other Pillow/Cushions/Quilts/ Pouffles filled

Kg

2.5%

29

with poly-fil

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

940499

Others

 

 

 

1.3%

 

 

 

 

 

 

 

 

 

Lamps   and

lighting   fittings

including

 

 

 

 

searchlights and spotlights and parts thereof,

 

 

 

 

not    elsewhere

specified    or

included;

 

 

 

9405

illuminated  signs,  illuminated  name-plates

 

 

 

 

and the like, having a permanently fixed light

 

 

 

 

source,  and  parts  thereof  not  elsewhere

 

 

 

 

specified or included

 

 

 

 

 

 

 

 

 

 

 

940501

Of Brass

 

 

Kg

2.2%

39.5

 

 

 

 

 

 

 

940502

Of Copper

 

 

Kg

2.2%

49

 

 

 

 

 

 

 

940503

Of Wrought iron

 

 

 

1.6%

 

 

 

 

 

 

 

 

940504

Of Aluminium

 

 

 

1.5%

 

 

 

 

 

 

 

 

940505

Of Glass

 

 

Kg

4%

29.6

 

 

 

 

 

 

 

940599

Others

 

 

 

1.3%

 

 

 

 

 

 

 

9406

Prefabricated buildings

 

 

1.3%

 

 

 

 

 

 

 

 

 

CHAPTER – 95

 

TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF

 

9501

Deleted

 

 

 

 

 

 

 

 

9502

Deleted

 

 

 

 

 

 

 

 

 

Tricycles,  scooter,  pedal  cars  and  similar

 

 

 

 

wheeled  toys,  dolls’  carriages,  dolls;  other

 

 

 

9503

toys;   reduced-size   (“scale”)   models   and

 

 

 

 

similar recreational models, working or not;

 

 

 

 

puzzles of all kinds

 

 

 

950301

Cricket bats made of plastic

 

1.5%

 

 

 

 

 

 

950302

Plastic rounder bat

 

1.5%

 

 

 

 

 

 

 

Cricket set   made of plastic consisting of two

 

 

 

950303

bats, two balls, two bases and six stumps in a

 

1.5%

 

 

nylon carrying bag

 

 

 

 

 

 

 

 

950304

Soft toys made of textile fabrics with or without

 

1.5%

 

polyfill stuffing

 

 

 

 

 

 

 

 

 

 

 

950399

Other

 

1.5%

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

Description of goods

 

Unit

cap per unit

 

Rate

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Video game consoles and machines, articles of

 

 

 

9504

funfair,  table  or  parlour

games,

including

 

 

 

pintables, billiards, special tables for casino

 

 

 

 

 

 

 

 

games and automatic bowling alley equipment

 

 

 

 

 

 

 

 

950401

Carrom Board, with or without coins and strikers

 

1.5%

 

 

 

 

 

 

 

 

950499

Others

 

 

 

1.5%

 

 

 

 

 

 

 

Festive,  carnival   or   other  entertainment

 

 

 

9505

articles,   including   conjuring   tricks   and

 

1.3%

 

 

novelty jokes

 

 

 

 

 

 

Articles and equipment for general physical

 

 

 

 

exercise,  gymnastics,  athletics,  other  sports

 

 

 

9506

(including  table-tennis)  or  out-door  games,

 

 

 

 

not  specified  or  included  elsewhere  in  this

 

 

 

 

Chapter; swimming pools and paddling pools

 

 

 

 

 

 

 

 

 

 

950601

Table tennis bat

 

 

Piece

4.9%

40.6

 

 

 

 

 

 

 

950602

Table tennis table

 

 

Piece

3.4%

745

 

 

 

 

 

 

 

950603

Lawn-tennis balls

 

 

Piece

2.2%

2.3

 

 

 

 

 

950604

Inflatable balls made predominantly of synthetic

 

1.7%

 

material, other than polyurethane

 

 

 

 

 

 

 

 

 

 

 

 

 

 

950605

Inflatable balls made of  Polyurethane

 

Piece

4.3%

26

 

 

 

 

 

950606

Cricket balls with outer covering of leather

 

1.5%

 

 

 

 

 

 

 

 

950607

Cricket,  Hockey,  Boxing,

Football

and  other

 

1.5%

 

Sports Gloves

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

950608

Cricket bat made of English willow

 

Piece

7.3%

800

 

 

 

 

 

950609

Cricket bat made of other than English willow

Piece

6.3%

83

 

 

 

 

 

 

 

950610

Made-up sports nets of nylon

 

 

Kg

3%

25.5

 

 

 

 

 

950611

Made-up sports nets of other  man made textile

Kg

3.2%

19

material

 

 

 

 

 

 

 

 

 

 

 

 

 

 

950612

Swimming pools and paddling pools

 

 

1.5%

 

 

 

 

 

 

 

 

950613

Rubber bladders

 

 

 

1.5%

 

 

 

 

 

 

 

Protective  sports  gear  (excluding  leg  guards)

 

 

 

950614

whether  padded  or  not,

including

shoulder

 

1.7%

 

 

guards and shin guards

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

Description of goods

 

Unit

cap per unit

 

 

 

Rate

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

(2)

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

950615

Rounders bat made of wood

 

 

1.5%

 

 

 

 

 

 

 

 

 

950616

Leg guards

 

 

 

Pair

2.7%

56

 

 

 

 

 

 

 

 

 

950699

Others

 

 

 

 

 

1.5%

 

 

 

 

 

 

 

Fishing rods, fish-hooks and other line fishing

 

 

 

 

tackle; fish landing nets, butterfly nets and

 

 

 

9507

similar nets; decoy “birds” (other than those

 

1.5%

 

 

of heading 9208 or 9705) and similar hunting

 

 

 

 

or shooting requisites

 

 

 

 

 

 

Roundabouts, swings, shooting galleries and

 

 

 

9508

other

fairground

amusements;

traveling

 

1.5%

 

circuses, traveling  menageries and traveling

 

 

 

 

 

 

 

theatres

 

 

 

 

 

 

 

 

 

 

CHAPTER – 96

 

 

 

 

MISCELLANEOUS MANUFACTURED ARTICLES

 

 

 

 

 

 

Worked  ivory,  bone,  tortoise-shell,  horn,

 

 

 

 

antlers,  coral,  mother-of-pearl  and  other

 

 

 

9601

animal carving material, and articles of these

 

Nil

 

 

materials  (including  articles  obtained  by

 

 

 

 

moulding)

 

 

 

 

 

 

 

Worked   vegetable   or   mineral   carving

 

 

 

 

material  and  articles  of  these  materials

 

 

 

 

moulded or carved articles of wax, of stearin,

 

 

 

 

of  natural  gums  or  natural  resins  or  of

 

 

 

9602

modelling  pastes,  and  other  moulded  or

 

1.3%

 

 

carved  articles,  not  elsewhere  specified  or

 

 

 

 

included; worked, unhardened gelatin (except

 

 

 

 

gelatin

of

heading

3503)  and

articles  of

 

 

 

 

unhardened gelatin

 

 

 

 

 

 

Brooms,

brushes

(including

brushes

 

 

 

 

constituting parts of machines, appliances or

 

 

 

 

vehicles),  hand-operated  mechanical  floor

 

 

 

9603

sweepers,  not  motorised,  mops  and  feather

 

1.3%

 

 

dusters; prepared knots and tufts for broom

 

 

 

 

or  brush  making;  paint  pads  and  rollers;

 

 

 

 

squeegees (other than roller squeegees)

 

 

 

 

 

 

 

 

 

9604

Hand sieves and hand riddles

 

 

1.3%

 

 

 

 

 

 

9605

Travel sets for personal toilet, sewing or shoe

 

1.3%

 

or clothes cleaning

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

Unit

cap per unit

 

 

Rate

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Buttons,  press-fasteners,  snap-fasteners  and

 

 

 

9606

press-studs, button moulds and other parts of

 

1.3%

 

 

these articles; button blanks

 

 

 

 

 

 

 

 

 

 

 

9607

Slide fasteners and parts thereof

 

 

1.3%

 

 

 

 

 

 

 

Ball point pens; felt tipped and other porous-

 

 

 

 

tipped  pens  and  markers;  fountain  pens;

 

 

 

 

stylograph pens and other pens; duplicating

 

 

 

9608

stylos;  propelling

or  sliding

pencils;  pen

 

 

 

holders, pencil holders and similar holders;

 

 

 

 

 

 

 

 

parts  (including  caps  and  clips)  of  the

 

 

 

 

foregoing articles, other than those of heading

 

 

 

 

9609

 

 

 

 

 

 

 

 

960801

Ball point pens

 

 

 

 

1000 Pcs

4.2%

269

960802

Felt  tipped

and  other  porous

tipped

pens  and

1000 Pcs

4.4%

633

markers

 

 

 

 

 

 

 

 

 

 

 

 

 

 

960803

Fountain pens; stylograph pens and other pens

1000 Pcs

4.2%

269

 

 

 

 

 

 

 

960804

Propelling or sliding pencils

 

 

1000 Pcs

2.2%

260

 

 

 

 

 

 

 

 

960899

Others including parts

 

 

 

 

1.5%

 

 

 

 

 

 

 

Pencils (other than pencils of heading 9608),

 

 

 

9609

crayons,

pencil

leads,

pastels,

drawing

 

1.3%

 

charcoals,  writing  or  drawing  chalks  and

 

 

 

 

 

 

 

tailors' chalks

 

 

 

 

 

 

 

9610

Slates and boards, with

writing or drawing

 

1.3%

 

surfaces, whether or not framed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Date, sealing or numbering stamps, and the

 

 

 

 

like   (including   devices   for   printing   or

 

 

 

9611

embossing labels), designed for operating in

 

1.3%

 

the  hand;  hand-operated  composing  sticks

 

 

 

 

 

 

 

and  hand  printing  sets  incorporating  such

 

 

 

 

composing sticks

 

 

 

 

 

 

 

 

Typewriter  or  similar  ribbons,  inked  or

 

 

 

 

otherwise  prepared  for  giving  impressions,

 

 

 

9612

whether or not on spools or in cartridges; ink-

 

1.3%

 

 

pads, whether or not inked, with or without

 

 

 

 

boxes

 

 

 

 

 

 

 

 

 

Cigarette lighters and other lighters, whether

 

 

 

9613

or  not  mechanical  or  electrical,  and  parts

 

1.3%

 

 

thereof other than flints and wicks

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

Description of goods

 

 

 

Unit

cap per unit

 

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

 

(2)

 

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9614

Smoking

pipes

(including

pipe

bowls)

and

 

1.3%

 

cigar or cigarette holders, and parts thereof

 

 

 

 

 

 

 

 

 

 

 

 

Combs,  hair-slides  and  the  like,  hairpins,

 

 

 

9615

curling pins,

curling

grips, hair-curlers

and

 

 

 

the like, other than those of heading  8516,

 

 

 

 

 

 

 

 

and parts thereof

 

 

 

 

 

 

 

 

961501

Combs, made of plastics/metal

 

 

 

 

1.3%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

961599

Others

 

 

 

 

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

Scent  sprays  and  similar  toilet  sprays,  and

 

 

 

9616

mounts and heads therefor; powder-puffs and

 

1.3%

 

pads for the application of cosmetics or toilet

 

 

 

 

 

 

 

preparations

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Vacuum  flasks  and  other  vacuum  vessels,

 

 

 

9617

complete with cases; parts thereof other than

 

1.3%

 

 

glass inners

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tailors'  dummies  and  other  lay  figures;

 

 

 

9618

automata and other animated displays, used

 

1.3%

 

 

for shop window dressing

 

 

 

 

 

 

 

 

 

 

 

 

 

Sanitary towels (pads) and tampons, napkins

 

 

 

9619

and  napkin  liners  for  babies  and  similar

 

1.3%

 

 

articles, of any material

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9620

Monopods,

bipods,

tripods

and

similar

 

1.3%

 

articles

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 97

 

 

 

WORKS OF ART, COLLECTOR’S' PIECES AND ANTIQUES

 

 

 

 

 

 

 

Paintings,  drawings  and  pastels,  executed

 

 

 

 

entirely  by  hand,  other  than  drawings  of

 

 

 

9701

heading

4906 and other than hand-painted or

 

Nil

 

 

hand-decorated

manufactured

articles;

 

 

 

 

collages and similar decorative plaques

 

 

 

 

 

 

 

 

 

9702

Original engravings, prints and lithographs

 

Nil

 

 

 

 

 

 

 

 

 

 

 

9703

Original

sculptures

and

statuary,

in

any

 

Nil

 

material

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

Unit

cap per unit

 

 

Rate

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Postage or revenue stamps, stamp-post marks,

 

 

 

9704

first-day  covers,  postal  stationery  (stamped

 

Nil

 

paper), and the like, used or unused , other

 

 

 

 

 

 

 

than those of heading 4907

 

 

 

 

 

 

 

 

 

 

Collections and collectors' pieces of zoological,

 

 

 

9705

botanical,

mineralogical,

anatomical,

 

Nil

 

historical,

archaeological,   paleontological,

 

 

 

 

 

 

 

ethnographic or numismatic interest

 

 

 

 

 

 

 

 

9706

Antiques of an age exceeding one hundred

 

Nil

 

 

years

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers