Revised All Industry Rates(AIRs) of Duty Drawback under Customs, Chapter 32-42

Posted on 13 June 2022     Category : Customs Terms

gn="bottom" width="75">

 

 

 

 

Polyacetals,  other  polyethers  and  epoxide

 

 

 

3907

resins,  in

primary

forms;  polycarbonates,

 

1.3%

 

alkyd   resins,   polyallylesters   and   other

 

 

 

 

 

 

 

polyesters, in primary forms

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3908

Polyamides in primary forms

 

 

 

 

1.3%

 

 

 

 

 

 

 

 

 

3909

Amino-resins,

phenolic

resins

and

 

1.3%

 

polyurethanes, in primary forms

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3910

Silicones in primary forms

 

 

 

 

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

 

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 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

 

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

 

[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)           &nh="75">

 

1.3%

 

 

 

 

 

 

 

Petroleum  resins,  coumarone-indene  resins,

 

 

 

 

polyterpenes,

polysulphides,

polysulphones

 

 

 

3911

and other products specified in Note 3 to this

 

1.3%

 

 

Chapter, not elsewhere specified or included,

 

 

 

 

in primary forms

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cellulose  and  its  chemical  derivatives,  not

 

 

 

3912

elsewhere  specified  or  included,  in  primary

 

1.3%

 

 

forms

 

 

 

 

 

 

 

 

 

 

 

Natural polymers (for example, alginic acid)

 

 

 

 

and modified natural polymers (for example,

 

 

 

3913

hardened  proteins,  chemical  derivatives  of

 

1.3%

 

 

natural  rubber),  not  elsewhere  specified  or

 

 

 

 

included, in primary forms

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3914

Ion–exchangers   based

on

polymers

of

 

1.3%

 

headings 3901 to 3913, in primary forms

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3915

Waste, parings and scrap, of plastics

 

 

Nil

 

 

 

 

 

 

 

Monafilament  of  which  any  cross-sectional

 

 

 

3916

dimension

exceeds

1mm,

rods,

sticks

and

 

1.3%

 

profile shapes, whether or not surface-worked

 

 

 

 

 

 

 

but not otherwise worked, of plastics

 

 

 

 

 

 

 

 

 

 

 

 

(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="75">

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

 

Unit

cap per unit

 

 

 

Rate

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Tubes, pipes and hoses, and fittings therefor

 

 

 

3917

(for  example,  joints,  elbows,  flanges),  of

 

 

 

 

 

or  not  chemically  defined;  prepara-tions  as

 

 

 

 

specified in Note 3 to this Chapter based on

 

 

 

3204

synthetic organic colouring matter; synthetic

 

 

 

 

organic products of a kind used as fluorescent

 

 

 

 

brightening   agents   or   as   luminophores,

 

 

 

 

whether or not chemically defined

 

 

 

 

320401

AZO Black Dix (Acid Black)

 

 

Kg

3.8%

15.2

320402

Reactive dyes

 

 

 

 

Kg

3%

27.1

320403

Pigment violet

 

 

 

 

Kg

2.5%

79.9

320404

Yellow 3 (Food colouring agent, Sunset Yellow)

Kg

3.6%

10.4

320405

Sulphur black(Sulphur based colouring matter)

 

1.6%

 

320406

Solvent black (Solvent based colouring matter)

 

1.9%

 

320407

Optical brightener (Optical whitening agent)

Kg

2.6%

10.5

320499

Others

 

 

 

 

 

 

 

1.3%< 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 – 32

 

 

 

 

 

 

TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS

 

 

Tanning extracts of vegetable origin; tannins

 

 

 

3201

and  their

salts,  ethers,

esters

and  other

 

1.3%

 

 

derivatives

 

 

 

 

 

 

 

Synthetic

organic

tanning

substances;

 

 

 

 

inorganic

tanning

substances;    tanning

 

 

 

3202

preparations,  whether

or  not

containing

 

1.3%

 

 

natural

tanning

substances;

enzymatic

 

 

 

 

preparations for pre-tanning

 

 

 

plastics

 

 

 

 

 

 

 

 

391701

PVC transparent hose / rigid casing pipes / rigid

 

1.3%

 

well casing or screen pipes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

391799

Others

 

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

Floor  coverings  of  plastics,  whether  or  not

 

 

 

3918

self-adhesive, in rolls or in the form of tiles;

 

 

 

wall or ceiling coverings of plastics, as defined

 

 

 

 

 

 

 

 

in Note 9 to this Chapter

 

 

 

 

 

 

 

 

 

 

 

 

391801

Vinyl Flooring with or without backing

 

 

1.3%

 

 

 

 

 

 

 

 

 

 

 

391802

Omitted

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

391803

Mats/Rugs

made

 

of

 

LDPE/

 

1.3%

 

LLDPE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

391899

Others

 

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

 

 

 

Self-adhesive

plates,

sheets,

film, foil, tape,

 

 

 

3919

strip  and  other  flat  shapes,

of

plastics,

 

1.3%

 

 

whether or not in rolls

 

 

 

 

 

 

 

 

 

 

 

Colouring  matter  of  vegetable  or  animal

 

 

 

 

origin   (including   dyeing   extracts   but

 

 

 

3203

excluding  animal  black),  whether  or  not

 

1.3%

 

chemically defined; preparations as specified

 

 

 

 

 

 

 

in Note 3 to this Chapter based on colouring

 

 

 

 

 

3205

Colour

lakes;  preparations

as  specified  in

 

1.3%

 

Note 3 to this Chapter based on colour lakes

 

 

 

 

 

 

 

 

 

 

 

 

Other  colouring  matter;  preparations  as

 

 

 

 

specified in Note 3 to this Chapter, other than

 

 

 

3206

those

of

headings

3203,

3204

or  3205;

 

1.3%

 

inorganic   products   of   a   kind   used   as

 

 

 

 

 

 

 

luminophores,  whether  or  not  chemically

 

 

 

 

defined

 

 

 

 

 

 

 

 

 

Prepared pigments, prepared opacifiers and

 

 

 

 

prepared  colours,  vitrifiable  enamels  and

 

 

 

 

glazes,  engobes  (slips),  liquid  lustres  and

 

 

 

3207

similar preparations, of  a kind used in the

 

1.3%

/td>

 

matter of vegetable or animal origin

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

Description of goods

 th="104">

 

 

 

 

 

 

Other plates, sheets, film, foil and strip, of

 

 

 

3920

plastics,  non-cellular

and

not

reinforced,

 

 

 

laminated, supported or similarly combined

 

 

 

 

 

 

 

 

with other materials

 

 

 

 

 

 

 

 

 

 

 

 

 

 

392001

HDPE  Tapes

with  U.V.  Stabilisation

2%  by

 

1.3%

 

weight Plain/Fabricated

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

392002

BOPP film

 

 

 

 

 

 

1.3%

 

 

 

 

 

 

392003

P.P Tapes with U.V. Stabilisation 2% by weight

 

1.3%

 

Plain/Fabricated

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

392004

PVC Rigid Free Foam Board Cellular Film, Foil

 

1.3%

 

and Sheets of PVC Rigid Free Foam Board

 

 

 

 

 

 

 

 

 

 

 

 

 

392005

Laser Printer Film (Polyester Based)

 

 

 

1.3%

 

 

 

 

 

 

 

Polyester  film  (including  Biaxially  Oriented

 

 

 

392006

Polyester  Film)  or  Polyethylene

Terephthalic

 

1.3%

 

 

Film

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

392007

PVC Rigid/Flexible Film/ Sheet

 

 

 

 

1.3%

 

 

 

 

 

 

 

  

Unit

cap per unit

 

 

 

Rate

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Synthetic organic colouring matter, whether

 

 

 

 

ceramic  enamelling  or  glass  industry;  glass

 

 

 

 

frit and other glass, in the form of powder,

 

 

 

 

granules or flakes

 

 

 

 

 

 

 

 

Paints and varnishes (including enamels and

 

 

 

 

lacquers)  based  on  synthetic  polymers  or

 

 

 

3208

chemically

modified

natural

polymers,

 

1.3%

 

dispersed  or  dissolved  in  a  non-aqueous

 

 

 

 

 

 

 

medium; solutions as defined in Note 4 to this

 

 

 

 

Chapter

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Paints and varnishes (including enamels and

 

 

 

3209

lacquers)

based  on

synthetic  polymers  or

 

1.3%

 

chemically

modified

natural

polymers,

 

 

 

 

 

 

 

dispersed or dissolved in an aqueous medium

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

  

Tariff Item

Description of goods

Unit

 

 

 

 

392099

Others

 

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

lign="bottom" width="93">

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

Description of goods

 

 

 

Unit

cap per unit

 

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

cap per unit

  

Rate

  

 

 

 

in Rs. (?)

  

 

 

 

 

  

 

 

 

 

 

  

(1)

(2)

(3)

(4)

(5)

  

 

 

 

 

 

  

 

 

 

 

 

  

 

Other   paints   and   varnishes   (including

 

 

 

  

3210

enamels, lacquers and distempers); prepared

 

1.3%

 

  

water pigments of a kind used for finishing

 

 

  

 

 

 

 

  

 

leather

 

 

 

  

 

 

 

 

 

  

3211

Prepared driers

 

1.3%

 

  

 

Pigments  (including  metallic  powders  and

 

 

 

  

 

flakes)  dispersed  in  non-aqueous  media,  in

 

 

 

  

 

liquid or paste form, of a kind used in the

 

 

 

  

 

(1)

 

 

 

 

(2)

 

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3921

Other plates,

sheets,

film , foil

and

strip, of

 

 

 

plastics

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

392101

Polyester

Metallized

film

(Aluminium  coated

 

1.3%

 

film)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3212

manufacture  of  paints  (including  enamels);

 

1.3%

 

  

 

stamping  foils;  dyes  and  other  colouring

 

 

 

  

 

matter put up in forms or packings for retail

 

 

 

  

 

sale

 

 

 

  

 

Artists’,  students’  or  signboard  painters’

 

 

 

  

3213

colours, modifiying tints, amusement colours

 

1.3%

 

  

and the like, in tablets, tubes, jars, bottles,

 

 

  

 

 

 

 

  

 

pans or in similar forms or packings

 

 

 

  

 

 

 

 

 

  

 

Glaziers’ putty, grafting putty, resin cements,

 

 

 

  

 

caulking   compounds   and   other   mastics;

 

 

 

  

3214

painters’  fillings;  non-refractory  surfacing

 

1.3%

 

  

 

prepartions for facades, indoor walls, floors,

 

 

 

  

 

ceilings or the like

 

 

 

  

3215

Printing ink, writing or drawing ink and other

 

 

392199

Others

 

 

 

 

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

Baths,   shower-baths,   sinks,   wash-basins,

 

 

 

3922

bidets,

lavatory

pans,  seats

and

covers,

 

1.3%

 

flushing cisterns and similar sanitary ware, of

 

 

 

 

 

 

 

plastics

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Articles  for  the  conveyance  or  packing  of

 

 

 

3923

goods,  of  plastics;  stoppers,  lids,  caps  and

 

 

 

 

other closures, of plastics

 

 

 

 

 

 

 

 

 

 

 

 

 

HDPE Woven fabrics/ bags/ sacks, whether or

 

 

 

392301

not laminated, with or without U.V. stabilization,

1.3%

 

  

inks, whether or not concentrated or solid

 

 

  

 

 

 

 

  

 

 

 

 

 

  

 

 

CHAPTER – 33

 

 

 

ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET

 

PREPARATIONS

 

 

 

 

Essential oils (terpene-less or not), including

 

 

 

 

concretes and absolutes; resinoids; extracted

 

 

 

 

oleoresins;  concentrates  of  essential  oils  in

 

 

 

3301

fats,in fixed oils, in waxes or the like, obtained

 

0.15%

 

by  enfleurage  or  maceration;  terpenic  by-

 

 

 

 

 g 4114

 

 

 

 

 

 

 

 

 

 

 

410701

 

Finished leather of bovine animals

Sq. ft.

2.7%

 

4.7

 

 

 

 

 

 

 

 

 

 

 

 

 

53

 

 

 <75">

 

1.3%

 

 

with or without liners / fasteners

 

 

 

 

 

 

 

 

 

 

 

 

Polypropylene  Woven   fabrics/  bags/   sacks,

 

 

 

392302

whether or not laminated, with or without U.V.

 

1.3%

 

 

stabilization, with or without liners / fasteners

 

 

 

 

 

 

 

 

 

 

392303

Stoppers, lids, caps and other closures

 

 

 

1.3%

 

 

 

 

 

 

392304

Flexible Intermediate Bulk Containers (FIBC)

 

1.3%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

392399

Others

 

 

 

 

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

 

 

 

Tableware,

kitchenware,

other

household

 

 

 

3924

articles  and  hygienic  or  toilet  articles,  of

 

 

 

 

plastics

 

 

 

 

 

 

 

 

 

 

 

392401

Plastic Body Vaccum Flask in various sizes with

 

1.3%

 

silver coated Glass Refill

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

392402

Plastic  insulated

ware

(hot

pot)

with

stainless

 

1.3%

 

steel liners

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

392403

Plastic insulated ware (Tiffin) with stainless steel

 

1.3%

 

container

 

 

p> 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

Unit

cap per unit

 

 

Rate

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

410702

Lining leather of bovine animals

 

Sq. ft.

2.7%

3.2

 

 

 

 

 

 

 

 

410799

Others

 

 

 

 

1.2%

 

 

 

 

 

 

 

Leather  further  prepared  after  tanning  or<

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

392404

Other plastic insulated ware including ice pails

 

1.3%

 

and water bottles

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

392499

Others

 

 

 

 

 

 

 

 

 

1.3%

 

 

 

 

 

 

 

 

 

3925

Builders’  ware

of

plastics,  not

elsewhere

 

1.3%

 

specified or included

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

Unit

cap per unit

 

 

Rate

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

3926

Other articles of plastics and articles of other

 

 

 

materials of headings 3901 to 3914

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

392601

Articles

madeofPoly-carbonate

with

 

1.3%

 

Metallic/Non-metallic components

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

392602

Industrial

Laminates  (Paper  based/fabric

based

 

1.3%

 

electrical/ mechanical)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Belts  (with  or  without  an  extra  buckle)  and

 

 

 

392603

bandoliers whether or not in combination with

Piece

2.1%

8

 

leather and/or textile material

 

 

 

 

 

 

 

 

 

 

 

392699

Others

 

 

 

1.3%

 

 

 

 

 

 

 

 

 

CHAPTER – 40

 

 

 

 

 

RUBBER AND ARTICLES THEREOF

 

 

 

 

 

 

 

 

Natural rubber, balata, gutta-percha, guayule,

 

 

 

4001

chicle and similar natural gums, in primary

 

0.15%

 

 

forms or in plates, sheets or strip

 

 

 

 

 

 

 

 

 

 

Synthetic rubber and factice derived from

 

 

 

 

oils, in primary forms or in plates, sheets or

 

 

 

4002

strip; mixtures of any product of heading

 

 

 

 

4001 with any product of this heading, in

 

 

 

 

 

primary forms or in plates, sheets or strip

 

 

 

 

 

 

 

 

 

400201

EPDM Flocked Rubber Profile

 

 

1.3%

 

 

 

 

 

 

 

 

400299

Others

 

 

 

 

 

crusting,

including

parchment-dressed

 

 

 

4112

leather, of sheep or lamb, without wool on,

 

 

 

 

whether  or  not  split,  other  than  leather  of

 

 

 

 

heading 4114

 

 

 

 

 

411201

Finished leather of sheep/lamb

 

Sq. ft.

2.7%

4.7

 

 

 

 

 

 

411202

Lining leather of sheep/lamb

 

Sq. ft.

2.7%

3.2

 

 

 

 

 

 

 

 

411299

Others

 

 

 

 

1.2%

 

 

 

 

 

 

 

Leather  further  prepared  after  tanning  or

 

 

 

 

crusting,

including

parchment-dressed

 

 

 

4113

leather, of other animals, without wool or hair

 

 

 

 

on, whether or not split, other than leather of

 

 

&nb> 

 

1.3%

 

 

 

 

 

 

4003

Reclaimed rubber in primary forms or in

 

1.3%

 

plates, sheets or strip

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Waste, parings and scrap of rubber (other

 

 

 

4004

than hard rubber) and powders and granules

 

Nil

 

 

obtained therefrom

 

 

 

 

4005

Compounded rubber, unvulcanised, in

 

 

 

 

primary forms or in plates, sheets or strip

 

 

 

 

 

 

 

 

 

 

 

 

 

400501

Tread Rubber / Rubber Strips / Lugs Strips

 

 

1.3%

 

 

 

 

 

 

 

400502

Compounded rubber sheet/strip

 

 

1.3%

 

 

 

 

 

 

 

 

400599

Others

 

 

 

1.3%

 

 

 

 

 

 

 

Other forms (for example, rods, tubes and

 

 

 

4006

profile shapes) and articles (for example, discs

 

1.3%

 

 

and rings), of unvulcanised rubber

 

 

 

 

 

 

 

 

 

 

4007

Vulcanised rubber thread and cord

 

 

1.3%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

  

Tariff Item

Description of goods

Unit

cap per unit

  

Rate

  

 

 

 

in Rs. (?)

  

 

 

 

 

  

 

 

 

 

 

  

(1)

(2)

(3)

(4)

(5)

  

 

 

 

heading 4114

 

 

 

 

 

411301

Finished leather of goat/kid

 

 

Sq. ft.

2.7%

4.7

 

 

 

 

 

 

 

411302

Lining leather of goat/kid

 

 

Sq. ft.

2.7%

3.2

 

 

 

 

 

 

 

 

411399

Others

 

 

 

 

1.2%

 

 

 

 

 

 

 

 

 

Chamois

(including  combination

chamois)

 

 

 

4114

leather; patent leather and patent laminated

 

 

products of the deterpenation of essential oils;

 

 

 

 

aqueous distillates and aqueous solutions of

 

 

 

 

essential oils

 

 

 

 

Mixtures   of   odoriferous   substances   and

 

 

 

 

mixtures (including alcoholic solutions) with a

 

 

 

 

basis of one or more of these substances, of a

 

 

 

3302

kind used as raw materials in industry; other

 

 

 

 

preparations based on odoriferous substances,

 

 

 

 

of  a  kind  used  for  the  manufacture  of

 

 

 

 

beverages

 

 

 

330201

Synthetic Perfumery Compounds

 

1.5%

 

 

 

 

 

 

 

40

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

 

Unit

cap per unit

 

 

  

Sq. ft.

2.7%

4.7

 

leather ; metallised leather

 

 

 

 

 

 

 

 

 

 

Composition leather with a basis of leather or

 

 

 

 

leather fiber, in slabs, sheets or strip, whether

 

 

 

4115

or not in

rolls; parings

and other

waste of

 

Nil

 

leather or of composition leather, not suitable

 

 

 

 

 

 

 

for  the  manufacture  of  leather  articles;

 

 

 

 

leather dust, powder and flour

 

 

 

 

 

 

 

CHAPTER – 42

 

 

 

 

 

ARTICLES OF LEATHER; SADDLERY AND HARNESS, TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)

 

 

Saddlery   and   harness   for   any   animal

 

 

 

4201

(including traces, leads, knee pads, muzzles,

 

 

 

saddle cloths, saddle bags, dog coats and the

 

 

 

 

 

 

 

 

like), of any material

 

 

 

 

Rate

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

 

 

 

  

 

 

 

 

 

  

4008

Plates, sheets, strip, rods and profile shapes,

 

 

 

  

of vulcanised rubber other than hard rubber

 

 

 

  

 

 

 

 

  

 

 

 

 

 

  

400801

Precured Tread Rubber/Rubber Strips/Lugs

 

1.3%

 

  

Strips

 

 

  

 

 

 

 

  

400899

Others

 

1.3%

 

  

 

 

 

 

 

  

 

Tubes, pipes and hoses, of vulcanised rubber

 

 

 

  

4009

other than hard rubber, with or without their

 

 

 

  

 

fittings (for example, joints, elbows, flanges)

 

 

 

  

 

 

 

 

 

  

400901

Rubber Hose of different dimensions

 

1.3%

 

  

 

 

 

 

 

  

400999

Others

 

1.3%

 

  

 

 

 

 

 

  

4010

Conveyor or transmission belts or belting of

 

1.3%

 

  

vulcanised rubber

 

 

  

 

 

 

 

  

 

 

 

 

 

  

4011

New pneumatic tyres, of rubber

 

 

 

  

 

 

 

 

 

  

401101

Automobile tyres

Kg

3.6%

7.2

  

 

 

 

 

 

  

401102

Bicycle/cycle-rickshaw tyres

Kg

5.9%

10.4

  

 

 

 

 

 

  

401199

Others

Kg

3.6%

11

  

 

 

 

 

 

  

 

Retreaded or used pneumatic tyres of rubber,

 

 

 

  

4012

solid or cushion tyres, tyre Treads and tyre

 

1.3%

 

  

 

flaps, of rubber

 

 

 

  

 

 

 

 

 

  

4013

Inner tubes, of rubber

 

 

 

  

 

 

 

 

 

  

401301

Bicycle tubes

Kg

5.4%

12.4

  

 

 

 

 

 

  

401399

Others

Kg

3.6%

10

  

 

 

 

 

 

  

 

Hygenic or pharmaceutical articles (including

 

 

 

  

4014

teats), of vulcanised rubber other than hard

 

1.3%

 

  

rubber, with or without fittings of hard

 

 

  

 

 

 

 

  

 

rubber

 

 

 

  

 

 

 

 

 

  

 

Articles of apparel and clothing accessories

 

 

 

  

4015

(including gloves, mittens and mitts) for all

 

1.3%

 

  

purposes, of vulcanised rubber other than

 

 

  

 

 

 

 

  

 

Hard rubber

 

 

 

  

 

 

 

 

 

  

4016

Other articles of vulcanised rubber other than

 

 

 

  

hard rubber

 

 

 

  

 

 

 

 

  

 

Rubber Parts  for automobile or other machinery

 

 

 

  

401601

(Moulded /  Extruded or Metal Fitted, whether

Kg

2%

17

  

 

bonded or not, including engine mountings)

 

 

 

  

 

 

 

 

 

  

401602

Natural rubber/ synthetic rubber based Rubber

 

1.3%

 

  

compounded sheets/Rings/ Gaskets

 

 

  

 

 

 

 

  

 

 

 

 

 

 

Drawback

 

Drawback

Tariff Item

 

 

Description of goods

Unit

 

cap per unit

 

 

Rate

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

(3)

(4)

 

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

401603

 

Rubber Moulded goods in EPDM of different

 

1.3%

 

 

 

size and shape

 

 

 

 

 

 

 

 

 

 

 

401699

 

Others

 

 

 

1.3%

 

 

 

 

 

 

 

 

 

 

 

Hard rubber (for example, ebonite) in all

 

 

 

 

4017

 

forms, including waste and scrap; articles

 

1.3%

 

 

 

 

of hard rubber

 

 

 

 

 

 

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

330299

Others

 

 

 

 

 

 

0.15%

 

 

 

 

 

 

 

 

 

3303

Perfumes and toilet waters

 

 

 

 

1.3%

 

 

 

 

 

 

 

Beauty   or   make-up   prepara-tions   and

 

 

 

 

 ="95">

 

420101

Harness made of leather

 

Piece

2.8%

71

 

 

 

 

 

 

420102

Saddles made of leather

 

 

1.9%

 

 

 

 

 

 

 

420103

Harness  and  Saddlery,  made  of

non-leather

 

1.1%

 

including textiles or synthetic materials

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 41

 

 

 

 

 

RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER

 

 

 

 

 

 

 

 

 

 

Raw  hides  and  skins  of  bovine  (including

 

 

 

 

 

 

buffalo) or equine animals (fresh or salted,

 

 

 

 

4101

 

dried, limed, pickled or otherwise preserved,

 

Nil

 

 

 

 

but not tanned, parchment-dressed or further

 

 

 

 

 

 

prepared), whether or not dehaired or split

 

 

 

 

 

 

 

 

 

 

 

 

 

Raw skins of sheep or lambs (fresh, or salted,

 

 

 

 

 

 

dried, limed, pickled or otherwise preserved,

 

 

 

 

4102

 

but not tanned, parchment-dressed or further

 

Nil

 

 

 

 

prepared), whether or not with wool on or

 

 

 

 

 

 

split.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other raw hides and skins (fresh, or salted,

 

 

 

 

4103

 

dried, limed, pickled or otherwise preserved,

 

Nil

 

 

 

but not tanned, parchment-dressed or further

 

 

 

 

 

 

 

 

 

 

 

prepared), whether or not dehaired or split.

 

 

 

 

 

 

 

 

 

 

 

 

 

Tanned  or  crust  hides  and  skins  of  bovine

 

 

 

 

4104

 

(including buffalo) or equine animals, without

 

Nil

 

 

 

hair on, whether or not split, but not further

 

 

 

 

 

 

 

 

 

 

 

prepared

 

 

 

 

 

 

 

 

Tanned  or  crust  skins  of  sheep  or  lambs,

 

 

 

 

4105

 

without wool on,    whether  or not split, but

 

Nil

 

 

 

 

not further prepared

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tanned  or  crust  hides  and  skins  of  other

 

 

 

 

4106

 

animals, without wool or hair on, whether or

 

Nil

 

 

 

 

not split but not further prepared

 

 

 

 

 

 

 

 

 

 

 

 

 

Leather  further  prepared  after  tanning  or

 

 

 

 

 

 

crusting,

including

parchment-dressed

 

 

 

 

4107

 

leather,  of  bovine  (including  buffalo)  or

 

 

 

 

 

 

equine animals, without hair on, whether or

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

preparations for the care of the skin (other

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

 

Unit

cap per unit

 

 

 

Rate

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Parts/Components  of  Harness   and  Saddlery,

 

 

 

420104

made of leather or non-leather including Textiles

 

1.1%

 

 

or Synthetic materials

 

 

 

not split, other than leather of headin
th="44">

 

 

 

 

 

 

 

 

 

 

 

 

 

 

420199

Others

 

 

 

 

 

1.1%

 

 

 

 

 

 

 

Trunks,  suit-cases,  vanity-cases,  executive-

 

 

 

 

cases,  brief-cases,  school  satchels,  spectacle

 

 

 

 

cases, binocular cases, camera cases, musical

 

 

 

 

instrument  cases,  gun  cases,  holsters  and

 

 

 

 

similar containers; travelling-bags, insulated

 

 

 

 

food or beverages bags, toilet bags, rucksacks,

 

 

 

 

handbags,  shopping-bags,  wallets,  purses,

 

 

 

4202

map-cases, cigarette-cases, tobacco- pouches,

 

 

 

 

tool bags, sports bags, bottle- cases, jewellery

 

 

 

 

boxes,  powder-boxes,

cutlery

cases

and

 

 

 

 

similar   containers,   of   leather   or   of

 

 

 

 

composition leather, of sheeting of plastics, of

 

 

 

 

textile  materials,  of  vulcanized  fiber  or  of

 

 

 

 

paper-board,  or  wholly  or  mainly  covered

 

 

 

 

with such materials or with paper

 

 

 

 

 

 

Trunks,  suit-cases,  vanity-cases,  executive-

 

 

 

 

cases (including laptop bags, computer-tablet

 

 

 

420201

covers),

brief-cases,

school

satchels,

 

 

 

 

backpacks/

rucksacks,

travelling

bags/

 

 

 

 

luggages and similar containers

 

 

 

 

 

42020101

 

 

 

3304

than  medicaments),

including

sunscreen  or

 

1.3%

 

 

suntan  preparations;  manicure  or  pedicure

 

 

 

 

preparations

 

 

 

 

 

 

 

 

3305

Preparations for use on the hair

 

 

 

1.3%

 

 

 

 

 

 

 

Preparations  for  oral  or  dental  hygiene,

 

 

 

3306

including   denture

fixative

pastes

and

 

1.3%

 

powders; yarn used to clean between the teeth

 

 

 

 

 

 

 

(dental floss), in individual retail packages

 

 

 

 

Pre-shave,

shaving

or

after-shave

 

 

 

 

preparations,

personal

deodorants,

bath

 

 

 

 

prepara-tions,

depilatories

and

other

d colspan="3" valign="bottom" width="240">

Of leather, of composition leather

or of patent

Piece

3.7%

247

leather

 

 

 

 

 

 

 

 

 

 

 

 

42020102

Of PVC

 

 

 

 

Piece

3.2%

232

 

 

 

 

 

 

 

 

42020103

Of textile material

 

 

 

Piece

2.8%

35

 

 

 

 

 

 

 

 

 

42020199

Others

 

 

 

 

 

1.5%

 

 

 

 

 

 

 

Hand-bags or shopping bags, whether or not

 

 

 

420202

with shoulder strap, including those without

 

 

 

handle; organizer, file-folders, note-cases with

 

 

 

 

 

 

 

 

closing devices

 

 

 

 

 

 

42020201

 

 

 

3307

perfumery,  cosmetic  or  toilet  preparations,

 

 

 

 

not elsewhere specified or included, prepared

 

 

 

 

room deodorisers, whether or not perfumed

 

 

 

 

or having disinfectant properties

 

 

 

 

 

330701

Perfumed Agarbatti /

Incense sticks / Dhoop /

Kg

3.9%

22.3

Loban

 

 

 

 

 

 

 

 

 

 

 

 

 

 

330799

Others

 

 

 

 

 

 

1.3%

 

 

CHAPTER – 34

 

SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS,

LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING

OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING

PASTES, “DENTAL WAXES” AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER

 

 

Soap;  organic  surface-active  products  and

 

 

 

 

preparations for use as soap, in the form of

 

 

 

 

bars,  cakes,   moulded   pieces  or   shapes,

 

 

 

 

whether  or  not  containing  soap;  organic

 

 

 

3401

surface-active products and preparations for

 

1.3%

 

washing  the  skin,  in  the  form  of  liquid  or

 

 

 

 

 

 

 

cream and put up for retail sale, whether or

 

 

 

 

not containing soap; paper, wadding, felt and

 

 

 

 

nonwovens, impregnated, coated or covered

 

 

 

 

with soap or detergent

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

Description of goods

 

 

Unit

cap per unit

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

(2)

&ottom" width="240">

Leather woven/braided hand-bag

 

 

Piece

3.7%

169

 

 

 

 

 

 

42020202

Others of leather, of composition leather

or  of

Piece

3.7%

154.7

patent leather

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

42020203

Of cotton

 

 

 

 

Kg

2.8%

35

 

 

 

 

 

 

 

 

 

42020204

Of PVC

 

 

 

 

Piece

3.2%

102

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

Description of goods

 

 

Unit

cap per unit
 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Organic  surface-active  agents  (other  than

 

 

 

 

soap),  surface-active  preparations,  washing

 

 

 

3402

preparations

(including

auxiliary

washing

 

1.3%

 

preparations)

and   cleaning

preparations,

 

 

 

 

 

 

 

whether or not containing soap, other than

 

 

 

 

those of heading 3401

 

 

 

 

 

 

 

Lubricating preparations (including cutting-

 

 

 

 

oil   preparations,   bolt   or   nut   release

 

 

 

 

preparations,   anti-rust   or   anti-corrosion

 

 

 

 

preparations  and  mould  release  prepara-

 

 

 

 

tions, based on lubricants) and preparations

 

 

 

3403

 width="63">

 

 

 

 

Rate

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

42020299

Others

 

 

 

 

 

 

1.5%

 

 

 

 

 

 

 

 

 

 

420203

Articles

of  a

kind  normally

carried  in

the

 

 

 

pocket or in the handbag

 

 

 

 

 

 of a kind used for the oil or grease treatment

 

1.3%

 

 

of textile materials, leather,fur skins or other

 

 

 

 

materials,

but

excluding

preparations

 

 

 

 

containing, as basic constituents, 70% or more

 

 

 

 

by weight of petroleum oils or of oils obtained

 

 

 

 

from bituminous minerals

 

 

 

 

 

 

3404

Artificial waxes and prepared waxes

 

 

1.3%

 

 

 

 

 

 

 

 

 

 

 

Polishes

and

creams,

for

footwear,

 

 

 

 

furniture,floors,  coachwork,  glass  or  metal,

 

 

 

 

scouring  pastes  and  powders  and  similar

 

 

 

3405

preparations (whether or not in the form of

 

1.3%

 

paper,  wadding,  felt,  nonwovens,  cellular

 

 

 

 

 

 

 

plastics  or  cellular  rubber,  impregnated,

 

 

 

 

coated  or  covered  with  such  preparations),

 

 

 

 

excluding waxes of heading 3404

 

 

 

 

 

 

 

 

 

 

 

 

3406

Candles, tapers and the like

 

 

 

1.3%

 

 

 

 

 

 

 

Modelling pastes, including those put up for

 

 

 

 

children’s amusement; preparations known as

 

 

 

 

“dental  wax”  or  as  “dental  impression

 

 

 

3407

compounds”, put up in sets, in packings for

 

1.3%

 

retail  sale  or  in  plates,  horseshoe  shapes,

 

 

 

 

 

 

 

sticks or similar forms; other preparations for

 

 

 

 

use in dentistry, with a basis of plaster (of

 

 

 

 

calcined gypsum or calcium sulphate)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 35

 

ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES

 

3501

Casein,    caseinates    and

other    casein

 

0.15%

 

derivatives; casein glues

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

Description of goods

 

Unit

cap per unit

 

 

Rate

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Albumins (including concentrates of  two or

 

 

 

 

more  whey  proteins,  containing  by  weight

 

 

 

3502

more than 80% whey proteins, calculated on

 

0.15%

 

 

the  dry  matter),  albuminates  and  other

 

 

 

 

albumin derivatives

 

 

 

 

 

 

 

 

 

 

 

Gelatin  [including  gelatin  in  rectangular

 

 

 

 

(including  square)  sheets,  whether  or  not

 

 

 

3503

surface-worked  or  coloured]  and  gelatin

 

1.3%

 

 

derivatives;  isinglass;  other  glues  of  animal

 

 

 

 

origin, excluding casein glues of heading 3501

 

 

 

 

 

 

 

 

 

Peptones and their derivatives; other protein

 

 

 

3504

substances

and   their   deri-vatives,   not

 

1.3%

 

elsewhere speci-fied or included; hide powder,

 

 

 

 

 

 

 

whether or not chromed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

42020301

Of leather, of composition leather

or of patent

Piece

3%

35

leather

 

 

 

 

 

 

 

 

 

 

 

 

 

 

42020302

Of PVC

 

 

 

 

 

Piece

2.4%

18.4

 

 

 

 

 

 

 

 

 

 

42020399

Others

 

 

 

 

 

 

1.5%

 

 

 

 

 

 

 

 

 

 

420204

Other articles

 

 

 

 

 

 

 

 

 

 

 

 

 

42020401

Of leather, of composition leather

or of patent

Piece

3%

35

 

 

 

 

 

Dextrins  and  other  modified  starches  (for

 

 

 

3505

example,

pregelatinised

or

esterified

 

1.3%

 

starches);  glues  based  on  starches,  or  on

 

 

 

 

 

 

 

dextrins or other modified starches

 

 

 

 

 

 

 

 

 

 

Prepared glues and other prepared adhesives,

 

 

 

 

not elsewhere specified or included; products

 

 

 

3506

suitable for use as glues or adhesives, put up

 

1.3%

 

 

for  retail  sale  as  glues  or  adhesives,  not

 

 

 

 

exceeding a net weight of 1 Kg

 

 

 

 

 

 

 

 

 

 

 

 

 

3507

Enzymes;

prepared  enzymes

not

elsewhere

 

1.3%

 

specified or included

 

 

 

 

 

 

 

leather

 

 

 

 

 

 

 

 

 

 

 

 

 

 

42020402

Of Plastic and /or of textile material

 

 

 

1.5%

 

 

 

 

 

 

 

 

 

 

 

42020499

Others

 

 

 

 

 

 

1.5%

 

 

 

 

 

 

4203

Articles of apparel and clothing accessories, of

 

 

 

leather or of composition leather

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

420301

Articles of apparel, made of leather

 

 

Piece

4%

374

 

 

 

 

 

 

 

 

 

 

420302

Articles

of

apparel,   made

of

leather

in

Piece

4%

285

combination with other materials

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

420303

Gloves,

specially  designed  for

use  in  sports

Piece

2.9%

7.6

namely Golf Gloves made of leather

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Gloves,  specially  designed  for  use  in  sports

 

 

 

420304

namely   Golf   Gloves   made   of

leather

in

Piece

2.9%

7.6

 

combination with textile materials

 

 

 

 

 

 

Gloves for use in industry including cut resistant

 

 

 

 

gloves,  heat  resistant  gloves,  garden  gloves,

 

 

 

420305

work  gloves,  welding  gloves,  water  resistant

Pair

3.7%

10.6

 

gloves and driving gloves, made of leather  with

 

 

 

 

or without cotton/synthetic material

 

 

 

 

 

420306

Other gloves made of leather

 

 

 

Pair

2.9%

37

 

 

 

 

 

 

Belts  (with  or  without  an  extra  buckle)  and

 

 

 

420307

bandoliers  made  of  leather,  whether  or  not  in

Piece

2.4%

23.3

 

combination with synthetic material

 

 

 

 

 

 

 

 

 

 

 

 

 

420308

Aprons made of leather

 

 

 

 

1.5%

 

 

 

 

 

 

 

420309

Wrist band, tie-pin, necklace made of leather

 

 

1.2%

 

 

 

 

 

 

 

 

 

 

 

 

 

  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

Description of goods

 

 

Unit

cap per unit

 

 

 

 

Rate

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

(2)

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

420310

Belts (with or without an extra buckle) of PVC

Piece

2.1%

23.3

 

 

 

 

 

 

 

 

 

 

420399

Others

 

 

 

 

 

 

1.5%

 

 

 

 

 

 

 

 

 

 

 

4204

Omitted

 

 

 

 

 

 

 

 

 

 

 

 

 

4205

Other articles of leather or of composition

 

 

 

leather

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

420501

Leather sofa cover

 

 

 

Sq. ft.

2.7%

4.7

 

 

 

 

 

 

 

 

 

420502

Other

upholstery

including

 

automobile

Sq. ft.

2.7%

4.7

upholstery

 

 

 

 

 

 

 

 

 

 

 

 

420503

Mats/carpets of leather/ composition

leather or

 

1.2%

 

of leather in combination with other materials

 

 

 

 

 

 

 

 

 

 

 

 

 

Other articles of leather/ composition

leather or

 

 

 

 

of leather  in  combination with other materials

 

 

 

420599

(including

woven

mesh

/panels/woven

 

1.2%

 

 

belts/braids  strips/  laces/luggage  tag/ID  card

 

 

 

 

holder/ cords in rolls or cut pieces)

 

 

 

 

 

 

 

 

 

 

4206

Articles of gut (other than silk-worm gut), of

 

1.2%

 

goldbeater’s skin, of bladders or of tendons

 

 

 

 

gn="bottom" width="75">

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 36

 

 

EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS;

 

CERTAIN COMBUSTIBLE PREPARATIONS

 

 

 

 

 

 

 

 

3601

Propellant powders

 

 

1.3%

 

 

 

 

 

 

 

3602

Prepared  explosives,  other  than  propellant

 

 

1.3%

 

powders

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3603

Safety fuses; detonating fuses; percussion or

 

 

1.3%

 

detonating caps; igniters; electric detonators

 

 

 

 

 

 

 

 

3604

Fireworks, signalling flares, rain rockets, fog

 

 

1.3%

 

signals and other pyrotechnic articles

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3605

Matches,  other  than  pyrotechnic  articles  of

 

 

1.3%

 

heading 3604

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

43

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

Description of goods

 

 

 

Unit

 

cap per unit

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

 

 

 

(3)

 

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ferro-cerium and other pyrophoric alloys in

 

 

 

 

3606

all forms; articles of combustible materials as

 

 

1.3%

 

 

specified in Note 2 to this Chapter

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 37

 

 

 

PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS

 

 

 

 

 

 

 

 

Photographic  plates  and  film  in  the  flat,

 

 

 

 

 

sensitised, un-exposed, of any material other

 

 

 

 

3701

than  paper,  paperboard  or  textiles;  instant

 

 

1.3%

 

 

print-film in  the  flat,  sensitised,  unexposed,

 

 

 

 

 

whether or not in packs

 

 

 

 

 

 

 

 

 

Photographic   film   in   rolls,   sensitised,

 

 

 

 

3702

unexposed, of any material other than paper,

 

 

1.3%

 

paper-board or textiles; instant print film in

 

 

 

 

 

 

 

 

 

rolls, sensitised, unexposed

 

 

 

 

 

 

 

3703

Photographic paper, paperboard and textiles

 

 

1.3%

 

sensitised, unexposed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3704

Photographic plates, film, paper, paper board

 

 

1.3%

 

and textiles, exposed but not developed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3705

Photographic  plates

and

film,

exposed

and

 

 

1.3%

 

developed, other than cinematographic film

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cinematographic

film,

exposed

and

 

 

 

 

3706

developed,  whether  or  not  incorporating

 

 

1.3%

 

 

sound track or consisting only of sound track

 

 

 

 

 

 

 

 

 

 

 

Chemical preparations for photographic uses

 

 

 

 

 

(other  than  varnishes,  glues,  adhesives  and

 

 

 

 

3707

similar preparations); unmixed products for

 

 

1.3%

 

photographic uses, put up in

measured

 

 

 

 

 

 

 

 

 

portions or put up for retail sale in a form

 

 

 

 

 

ready for use

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CHAPTER – 38

 

 

 

MISCELLANEOUS CHEMICAL PRODUCTS

 

 

 

 

 

 

 

Artificial graphite; colloidal or semi-colloidal

 

 

 

 

3801

graphite; preparations based on graphite or

 

 

1.3%

 

other carbon in the form of pastes, blocks,

 

 

 

 

 

 

 

 

 

plates or other semi-manufactures

 

 

 

 

 

 

 

 

 

 

 

 

 

Activated carbon; activated natural mineral

 

 

 

 

3802

products;   animal   black,   including   spent

 

 

1.3%

 

 

animal black

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

Description of goods

 

Unit

cap per unit

 

Rate

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

(2)

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3803

Tall oil, whether or not refined

 

 

 

1.3%

 

 

 

 

 

 

 

Residual  lyes  for  the  manufacture  of  wood

 

 

 

 

pulp, whether or not concentrated, desugared

 

 

 

3804

or   chemically   treated,   including   lignin

 

1.3%

 

 

sulphonates, but excluding tall oil of Heading

 

 

 

 

3803

 

 

 

 

 

 

 

 

 

 

 

 

Gum, wood or sulphate turpentine and other

 

 

 

 

terpenic oils produced by the distillation or

 

 

 

3805

other treatment

of  coniferous

woods; crude

 

1.3%

 

dipentene;  sulphite  turpentine  and  other

 

 

 

 

 

 

 

crude paracymene; pine oil containing alpha-

 

 

 

 

terpineol as the main constituent

 

 

 

 

 

 

 

 

 

3806

Rosin and resin acids, and derivatives thereof;

 

1.3%

 

rosin spirit and rosin oils; run gums

 

 

 

 

 

 

 

 

 

 

 

 

Wood tar; wood tar oils; wood creosote; wood

 

 

 

3807

naphtha; vegetable pitch; brewers’ pitch and

 

1.3%

 

similar  preparations  based  on  rosin,  resin

 

 

 

 

 

 

 

acids or on vegetable pitch

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Insecticides,

rodenticides,

 

fungicides,

 

 

 

 

herbicides, anti-sprouting products and plant-

 

 

 

 

growth regulators, disinfec-tants and similar

 

 

 

3808

products,  put  up  in  forms  or  packings  for

 

 

 

 

retail sale or as preparations or articles (for

 

 

 

 

example,  sulphur-treated  bands,wicks  and

 

 

 

 

candles,and fly-papers)

 

 

 

 

 

380801

2,4-Dichloro Phenoxy Acetic Acid

 

Kg

3.3%

7.7

 

 

 

 

 

 

 

 

380899

Others

 

 

 

 

1.3%

 

 

 

 

 

 

 

Finishing agents, dye carriers to accelerate the

 

 

 

 

dyeing  or  fixing  of  dye-stuffs  and  other

 

 

 

3809

products  and

preparations

(for

example,

 

1.3%

 

dressings and mordants), of a kind used in the

 

 

 

 

 

 

 

textile, paper, leather or like industries, not

 

 

 

 

elsewhere specified or included

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

Description of goods

 

 

Unit

cap per unit

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

(2)

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

Pickling  preparations  for  metal  surfaces;

 

 

 

 

fluxes  and  other  auxiliary  preparations  for

 

 

 

 

soldering,  brazing  or  welding;  soldering,

 

 

 

3810

brazing  or  welding  powders  and  pastes

 

1.3%

 

 

consisting  of  metal  and  other  materials;

 

 

 

 

preparations  of  a  kind  used  as  cores  or

 

 

 

 

coatings for welding electrodes or rods

 

 

 

 

 

 

 

 

 

 

Anti-knock preparations, oxidation inhibitors,

 

 

 

 

gum  inhibitors,  viscosity  improvers,  anti-

 

 

 

3811

corrosive  preparations

and

other  prepared

 

1.3%

 

additives, for mineral oils (including gasoline)

 

 

 

 

 

 

 

or  for  other  liquids  used  for  the  same

 

 

 

 

purposes as mineral oils

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Prepared

rubber

accelerators;

compound

 

 

 

 

plasticisers   for   rubber   or   plastics,   not

 

 

 

3812

elsewhere specified or included; anti-oxidising

 

1.3%

 

 

preparations and other compound stabilisers

 

 

 

 

for rubber or plastics

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Preparations

and

charges

for

fire-

 

 

 

3813

extinguishers;    charged    fire-extinguishing

 

1.3%

 

 

grenades

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Organic composite solvents and thinners, not

 

 

 

3814

elsewhere  specified  or  included;  prepared

 

1.3%

 

 

paint or varnish removers

 

 

 

 

 

 

 

 

 

 

 

 

Reaction initiators, reaction accelerators and

 

 

 

3815

catalytic preparations, not elsewhere specified

 

1.3%

 

 

or included

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Refractory  cements,  mortars,  concretes  and

 

 

 

3816

similar compositions, other than products of

 

1.3%

 

 

heading 3801

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Mixed

alkylbenzenes

and

 

mixed

 

 

 

3817

alkylnaphthalenes,   other   than   those   of

 

1.3%

 

 

Heading 2707 or 2902

 

 

 

 

 

 

 

 

 

 

 

 

 

Chemical   elements   doped   for   use   in

 

 

 

3818

electronics,

in

the

form  of

discs,

wafers  or

 

1%

 

similar forms; chemical compounds doped for

 

 

 

 

 

 

 

use in electronics

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

Description of goods

 

Unit

 

cap per unit

 

 

Rate

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

 

(3)

 

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

Hydraulic  brake  fluids  and  other  prepared

 

 

 

 

 

liquids   for   hydraulic   transmission,   not

 

 

 

 

3819

containing  or  containing  less  than  70%  by

 

 

1.3%

 

 

weight of petroleum oils or oils obtained from

 

 

 

 

 

bituminous minerals

 

 

 

 

 

 

 

 

 

 

 

3820

Anti-freezing preparations and prepared de-

 

 

1.3%

 

icing fluids

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Prepared culture media for development or

 

 

 

 

3821

maintenance  of  micro-organisms

(including

 

 

1.3%

 

viruses and the like) or of plant, human or

 

 

 

 

 

 

 

 

 

animal cells

 

 

 

 

 

 

 

 

 

 

 

 

Diagnostic  or  laboratory  reagents  on  a

 

 

 

 

 

backing,  prepared  diagnostic  or  laboratory

 

 

 

 

3822

reagents whether or not on a backing, other

 

 

1.3%

 

 

than those of heading 3002 or 3006; certified

 

 

 

 

 

reference materials

 

 

 

 

 

 

 

 

 

 

 

 

3823

Industrial  monocarboxylic  fatty

acids;  acid

 

 

1.3%

 

oils from refining; industrial fatty alcohols

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Prepared  binders  for  foundry  moulds  or

 

 

 

 

 

cores; chemical products and preparations of

 

 

 

 

3824

the  chemical  or  allied  industries  (including

 

 

1.3%

 

 

those  consisting  of  mixtures  of   natural

 

 

 

 

 

products), not elsewhere specified or included

 

 

 

 

 

 

 

 

 

 

 

Residual products of the chemical or allied

 

 

 

 

 

industries,   not   elsewhere   specified   or

 

 

 

 

3825

included;  municipal  waste;  sewage  sludge;

 

 

1.3%

 

 

other  wastes  specified  in  Note  6  to  this

 

 

 

 

 

Chapter

 

 

 

 

 

 

Biodiesel and mixtures thereof, not containing

 

 

 

 

3826

or   containing  less than 70% by weight of

 

 

Nil

 

petroleum   oils   and   oils   obtained   from

 

 

 

 

 

 

 

 

 

bituminous minerals

 

 

 

 

 

 

CHAPTER – 39

 

 

 

PLASTICS AND ARTICLES THEREOF

 

 

 

 

 

 

3901

Polymers of ethylene, in primary forms

 

 

1.3%

 

 

 

 

 

 

 

3902

Polymers of propylene or of other olefins, in

 

 

1.3%

 

primary forms

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

47

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Drawback

Drawback

Tariff Item

 

 

Description of goods

 

 

 

Unit

cap per unit

 

 

 

 

 

Rate

 

 

 

 

 

 

 

 

 

 

in Rs. (?)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

 

 

 

(2)

 

 

 

 

(3)

(4)

(5)

 

 

 

 

 

 

 

 

 

 

 

 

3903

Polymers of styrene, in primary forms

 

 

1.3%

 

 

 

 

 

 

 

 

 

 

 

3904

Polymers

of

vinyl

chloride

or

of  other

 

1.3%

 

halogenated olefins, in primary forms

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Polymers of  vinyl acetate or of  other vinyl

 

 

 

3905

esters, in primary forms; other vinyl polymers

 

1.3%

 

 

in primary forms

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3906

Acrylic polymers in primary forms

 

 

 

1.3%

 

 

 


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