GST Rate Schedule For Goods

GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 18th May, 2017]

The fitment of rates of goods were discussed today during the 14th GST
Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly
approved the GST rates for goods at nil rate, 5%, 12%, 18% and 28% to be levied
on certain goods. The information is being uploaded immediately after the GST
Council’s decision and it will be subject to further vetting during which the
list may undergo some changes.

GST rates for certain goods like textile, footwear, biris, precious metals,
etc. are yet to be decided by the GST Council. The footnote below the table
gives the list of such goods.

S.No. Chapter Nil 5% 12% 18% 28%
1 1 (Live animals) All goods other than live horses [0101 Live asses, mules and hinnies
0102 Live bovine animals 0103 Live swine 0104 Live sheep and goats
0105 Live poultry, that is to say, fowls of the species Gallus
domesticus, ducks, geese, turkeys and guinea fowls. 0106 Other live
animal such as Mammals, Birds, Insects]
Live horses [01012100, 010129]
2 2 (Meat and edible meat offal) All goods other than in frozen state and put up in unit containers.
[0201 Meat of bovine animals, fresh and chilled. 0203 Meat of swine,
fresh or chilled. 0204 Meat of sheep or goats, fresh or chilled.
0205 Meat of horses, asses, mules or hinnies, fresh or chilled. 0206
Edible offal of bovine animals, swine, sheep, goats, horses, asses,
mules or hinnies, fresh or chilled. 0207 Meat and edible offal, of
the poultry of heading 0105, fresh or chilled. 0208 Other meat and
edible meat offal, fresh or chilled. 0209 Pig fat, free of lean
meat, and poultry fat, not rendered or otherwise extracted, fresh,
chilled.
1. All goods in frozen state and put up in unit containers [0202,
0203, 0204, 0205, 0206, 0207, 0208, 0209] 2. Pig fat, free of lean
meat, and poultry fat, not rendered or otherwise extracted, salted,
in brine, dried or smoked put up in unit containers [0209] 3. Meat
and edible meat offal, salted, in brine, dried or smoked; edible
flours and meals of meat or meat offal put up in unit containers
[0210]
3 3 (Fish, crustaceans, molluscs & other aquatic invertebrates) 1. Fish seeds, prawn / shrimp seeds whether or not processed, cured
or in frozen state 2. All goods, other than processed, cured or in
frozen state 1. 0301 Live fish.

2. 0302 Fish, fresh or chilled, excluding fish fillets and other
fish meat of heading 0304
3. 0304 Fish fillets and other fish meat (whether or not minced),
fresh or chilled.
4. 0306 Crustaceans, whether in shell or not, live, fresh or
chilled; crustaceans, in shell, cooked by steaming or by boiling in
water, chilled.
5. 0307 Molluscs, whether in shell or not,
live, fresh, chilled; aquatic invertebrates other than crustaceans
and molluscs, live, fresh, chilled.
6. 0308 Aquatic invertebrates other than crustaceans and molluscs,
live, fresh or chilled.

All goods (other than fish seeds, prawn / shrimp seed) processed,
cured or in frozen state 1. 0303 Fish, frozen, excluding fish
fillets and other fish meat of heading 0304 2. 0304 Fish fillets and
other fish meat (whether or not minced), frozen.
3. 0305 Fish, dried, salted or in brine; smoked fish, whether or not
cooked before or during the smoking process; flours, meals and
pellets of fish, fit for human consumption
4. 0306 Crustaceans, whether in shell or not, frozen, dried, salted
or in brine; crustaceans, in shell, cooked by steaming or by boiling
in water, frozen, dried, salted or in brine; flours, meals and
pellets of crustaceans, fit for human consumption.
5. 0307 Molluscs, whether in shell or not, frozen, dried, salted or
in brine; aquatic invertebrates other than
crustaceans and molluscs, frozen, dried, salted or in brine; flours,
meals and pellets of aquatic invertebra other than crustaceans, fit
for human consumption
6. 0308 Aquatic invertebrates other than crustaceans and molluscs,
frozen, dried, salted or in brine; smoked aquatic invertebrates
other than crustaceans and molluscs, whether or not cooked before or
during the smoking process: flours, meals and pellets of aquatic
invertebrates other than crustaceans and molluscs, fit for human
consumption
4 4 (Dairy produce; bird’s eggs; natural honey; edible products of
animal origin, not elsewhere specified)
1. Fresh milk and pasteurised milk, including separated milk, milk
and cream, not concentrated nor containing added sugar or other
sweetening matter, excluding Ultra High Temperature (UHT) milk
[0401] 2. Eggs Birds' eggs, in shell, fresh, preserved or cooked
[0407] 3. Curd [0403, 0406], 4. Lassi [0403], 5. Butter milk [0403]
6. Chena or paneer [0406],
other than put up in unit containers and bearing a registered brand
name. 7. 0409 Natural honey, other than put up in unit container and
bearing a registered brand name.
All goods not specified elsewhere. 1. Ultra High Temperature (UHT)
milk [0401] 2. 0402 Milk and cream, concentrated or containing added
sugar or other sweetening matter including skimmed milk powder, milk
food for babies, excluding condensed milk. 3. 0403 Cream, yogurt,
kephir and other fermented or acidified milk and cream, whether or
not concentrated or containing added sugar or other sweetening
matter or flavoured or containing added fruit, nuts or cocoa.
4. 0404 Whey, whether or not concentrated or containing added sugar
or other sweetening matter; products consisting of natural milk
constituents, whether or not containing added sugar or other
sweetening matter, not elsewhere specified or included. 5. Chena or
paneer put up in unit container and bearing a registered brand name
[0406]. 6. 0408 Birds' eggs, not in shell, and egg yolks, fresh,
dried, cooked by steaming or by boiling in water, moulded, frozen or
otherwise preserved,
whether or not containing added sugar or other sweetening matter. 7.
0409 Natural honey, put up in unit container and bearing a
registered brand name. 8. 0410 Edible products of animal origin, not
elsewhere specified or included.
1. Butter and other fats (ghee, butter oil, etc.) and oils derived
from milk; dairy spreads [0405] 2. Cheese [0406]
1. Condensed milk [04029110, 04029920]
5 5 (Products of animal origin, not elsewhere specified or included) 1. Human hair, unworked, whether or not washed or scoured; waste of
human hair [0501] 2. Semen including frozen semen [0511]
All goods not specified elsewhere 1. 0502 Pigs', hogs' or boars'
bristles and hair; badger hair and other brush making hair; waste of
such bristles or hair. 2. 0503 – blank in tariff 3. 0504 Guts,
bladders and stomachs of animals
(other than fish), whole and pieces thereof, fresh, chilled, frozen,
salted, in brine, dried or smoked. 4. 0505 Skins and other parts of
birds, with their feathers or down, feathers and parts of feathers
(whether or not with trimmed edges) and down, not further worked
than cleaned, disinfected or treated for preservation; powder and
waste of feathers or parts of feathers 5. 0506 Bones and horn-cores,
unworked, defatted, simply prepared (but not cut to shape), treated
with acid or gelatinised; powder
and waste of these products. 6. 0507 Ivory, tortoise-shell,
whalebone and whalebone hair, horns, antlers, hooves, nails, claws
and beaks, unworked or simply prepared but not cut to shape; powder
and waste of these products. 7. 0508 Coral and similar materials,
unworked or simply prepared but not otherwise worked; shells of
molluscs, crustaceans or echinoderms and cuttle-bone, unworked or
simply prepared but not cut to shape, powder and waste thereof. 8.
0509 – blank in tariff
9. 0510 Ambergris, castoreum, civet and musk; cantharides; bile,
whether or not dried; glands and other animal products used in the
preparation of pharmaceutical products, fresh, chilled, frozen or
otherwise provisionally preserved. 10. 0511 Animal products not
elsewhere specified or included; dead animals of Chapter 1 or 3,
unfit for human consumption, other than semen including frozen
semen.
6 6 (Live trees and other plants; bulbs, roots and the like; cut
flowers and ornamental foliage)
1. All goods
7 7 (Edible vegetables, roots and tubers) Fresh vegetables, roots and tubers other than those in frozen or
preserved state 1. 0701 Potatoes, fresh or chilled. 2. 0702
Tomatoes, fresh or chilled. 3. 0703 Onions, shallots, garlic, leeks
and other alliaceous vegetables, fresh or chilled. 4. 0704 Cabbages,
cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or
chilled. 5. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium
spp.), fresh or chilled. 6. 0706 Carrots, turnips, salad beetroot,
salsify, celeriac, radishes and similar edible roots, fresh or
chilled. 7. 0707 Cucumbers and gherkins, fresh or chilled. 8. 0708
Leguminous vegetables, shelled or unshelled, fresh or chilled. 9.
0709 Other vegetables, fresh or chilled. 10. 0712 Dried vegetables,
whole, cut, sliced, broken or in powder, but not further prepared.
11. 0713 Dried leguminous vegetables, shelled, whether or not
skinned or split. 12. 0714 Manioc, arrowroot, salep, Jerusalem
artichokes, sweet potatoes and similar roots and tubers with high
starch or inulin content, fresh or chilled; sago pith.
8 8 (Edible fruit and nuts; peel of citrus fruit or melons) Fresh fruits other than in frozen state or preserved 1. 0801
Coconuts, fresh or dried, whether or not shelled or peeled. 2. 0802
Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius
spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia
nuts, Kola nuts (Cola spp.), Areca nuts. 3. 0803 Bananas, including
plantains, fresh or dried 4. 0804 Dates, figs, pineapples, avocados,
guavas, mangoes and mangosteens, fresh. 5. 0805 Citrus fruit, such
as Oranges, Mandarins (including tangerines and satsumas);
clementines, wilkings and similar citrus hybrids, Grapefruit,
including pomelos, Lemons (Citrus limon, Citrus limonum) and limes
(Citrus aurantifolia, Citrus latifolia), fresh. 6. 0806 Grapes,
fresh 7. 0807 Melons (including watermelons) and papaws (papayas),
fresh. 8. 0808 Apples, pears and quinces, fresh. 9. 0809Apricots,
cherries, peaches (including nectarines), plums and sloes, fresh.10.
0810 Other fruit such as strawberries, raspberries, blackberries,
mulberries and loganberries, black, white or red currants and
gooseberries, cranberries, bilberries and other fruits of the genus
vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind,
Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. 11. 0814
Peel of citrus fruit or melons (including watermelons), fresh.
1. 0802 Dried areca nuts, whether or not shelled or peeled,. All
goods, other than dry fruits, in frozen state or preserved. 1. 0811
Fruit and nuts, uncooked or cooked by steaming or boiling in water,
frozen, whether or not containing added sugar or other sweetening
matter. 2. 0812 Fruit and nuts, provisionally preserved (for
example, by sulphur dioxide gas, in brine, in sulphur water or in
other preservative solutions), but unsuitable in that state for
immediate consumption. 3. 0814 Peel of citrus fruit or melons
(including watermelons), frozen, dried or provisionally preserved in
brine, in sulphur water or in other preservative solutions.
Dry fruits 2. 0801 Brazil nuts and cashew nuts, fresh or dried,
whether or not shelled or peeled. 3. 0802 Other nuts, dried, whether
or not shelled or peeled, such as Almonds, Hazelnuts or filberts
(Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios,
Macadamia nuts, Kola nuts (Cola spp.), other than areca nuts.
4. 0804 Dates, figs, pineapples, avocados, guavas, mangoes and
mangosteens, dried. 5. 0806 Grapes, dried, and raisins 6. 0813
Fruit, dried, other than that of headings 0801 to 0806; mixtures of
nuts or dried fruits of Chapter 8.
9 9 (Coffee, tea, mate and spices) Mate a bitter infusion of the
leaves of a South American shrub.
1. All goods of seed quality 2. 0901 Coffee beans, not roasted. 3.
Unprocessed green leaves of tea [0902], 4. Fresh ginger [09101110]
and fresh turmeric [09103010] other than in processed formAll goods
not specified elsewhere 1. 0901 Coffee, whether or not roasted or
decaffeinated; coffee husks and skins; coffee substitutes containing
coffee in any proportion, other than coffee beans not roasted. 2.
0902 Tea, whether or not flavoured, other than unprocessed green
leaves of tea. 3. 0903 Maté. 4. 0904 Pepper of the genus Piper;
dried or crushed or ground fruits of the genus Capsicum or
of the genus Pimenta. 5. 0905 Vanilla. 6. 0906 Cinnamon and
cinnamon-tree flowers. 7. 0907 Cloves (whole fruit, cloves and
stems). 8. 0908 Nutmeg, mace and cardamoms. 9. 0909 Seeds of anise,
badian, fennel, coriander, cumin or caraway; juniper berries, other
than of seed quality. 10. 0910 Ginger other than fresh ginger,
saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay
leaves, curry and other spices.
10 10 (Cereals) All goods [other than those put up in unit container and bearing a
registered brand name]. 1. 1001 Wheat and meslin 2. 1002 Rye 3. 1003
Barley 4. 1004 Oats 5. 1005 Maize (corn) 6. 1006 Rice 7. 1007 Grain
sorghum 8. 1008 Buckwheat, millet and canary seed; other cereals
such as Jawar, Bajra, Ragi]
11 11 (Products of milling industry; malt; starches; inulin; wheat
gluten)
1. Flour [1101, 1102, 1105, 1106] Aata, maida, besan etc. [other
than those put up in unit container and bearing a registered brand
name]. 2. 1101 Wheat or meslin flour. 3. 1102 Cereal flours other
than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. 4.
1103 Cereal groats, meal and pellets, other than those put up in
unit container and bearing a registered brand name. 5. 1105 Flour,
of potatoes. 6. 1106 Flour, of the dried leguminous vegetables of
heading 0713 (pulses), of sago or of roots or tubers of heading 0714
or of the products of Chapter 8 i.e. of tamarind, of singoda, mango
flour, etc.
All goods not specified elsewhere. 1. 1103 Cereal groats, meal and
pellets, put up in unit container and bearing a registered brand
name. 2. 1104 Cereal grains otherwise worked (for example, hulled,
rolled, flaked, pearled, sliced or kibbled), except rice of heading
1006; germ of cereals, whole, rolled, flaked or ground [i.e. of
oats, maize or other cereals] 3. 1105 Meal, powder, flakes, granules
and pellets of potatoes. 4. 1106 Meal and powder of the dried
leguminous vegetables of heading 0713 (pulses), of sago or of roots
or tubers of heading 0714 or of the products of Chapter 8 i.e. of
tamarind, of singoda, etc. 5. 1109 00 00 Wheat gluten, whether or
not dried
1. Starches; inulin [1108] 1. Malt, whether or not roasted [1107]
12 12 (Oil seeds and oleaginous fruits, miscellaneous grains, seeds and
fruit; industrial or medicinal plants; straw and fodder
All goods of seed quality 1. 1201 Soya beans, whether or not broken.
2. 1202 Groundnuts, not roasted or otherwise cooked, whether or not
shelled or broken. 3. 1204 Linseed, whether or not broken. 4. 1205
Rape or colza seeds, whether or not broken. 5. 1206 Sunflower seeds,
whether or not broken. 6. 1207 Other oil seeds and oleaginous fruits
(i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum
seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon
seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether
or not broken. 7. 1209 Seeds, fruit and spores, of a kind used for
sowing. 8. Hop cones, fresh [1210]. 9. Plants and parts of plants
(including seeds and fruits), of a kind used primarily in perfumery,
in pharmacy or for insecticidal, fungicidal or similar purpose,
fresh or chilled [1211]. 10. Locust beans, seaweeds and other algae,
sugar beet and sugar cane, fresh or chilled [1212]. 11. Cereal straw
and husks, unprepared, whether or not chopped, ground, pressed or in
the form of pellets [1213] 12. Swedes, mangolds, fodder roots, hay,
lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches
and similar forage products, whether or not in the form of pellets
1214].
13 13 (Lac; gums, resins and other vegetable saps and extracts) 1. Lac and Shellac [1301] 1. 1301 Natural gums, resins, gumresins and oleoresins (for example,
balsams), other than lac and shellac.
2. Compounded asafoetida commonly known as heeng [1301]
3. Guar meal or guar gum refined split [1302]
All goods not specified elsewhere 1. 1302 Vegetable saps and
extracts; pectic substances, pectinates and pectates; agar-agar and
other mucilages and thickeners, whether or not modified, derived
from vegetable products; other than Guar meal or guar gum refined
split.
14 14 (Vegetable plaiting materials; vegetable products, not elsewhere
specified or included)
1. Betel leaves [14049040] All goods not specified elsewhere 1. 1401 Vegetable materials of a
kind used primarily for plaiting (for example, bamboos, rattans,
reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal
straw, and lime bark). 2. 1404 Vegetable products not elsewhere
specified or included such as cotton linters, Cotton linters, Soap
nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for
carving, coconut shell, unworked, Rudraksha seeds; other than Betel
leaves and Indian katha.]
1. Indian katha [14049050]
15 15 (Animal and vegetable fats and oils and their cleavage products;
prepared edible fats; animal or vegetable waxes)
Vegetable fats and oils [1507 to 1516] 2. 1507 Soyabean oil and its
fractions, whether or not refined, but not chemically modified. 3.
1508 Groundnut oil and its fractions, whether or not refined, but
not chemically modified. 4. 1509 Olive oil and its fractions,
whether or not refined, but not chemically modified. 5. 1510 Other
oils and their fractions, obtained solely from olives, whether or
not refined, but not chemically modified, including blends of these
oils or fractions with oils or fractions of heading 1509 6. 1511
Palm oil and its fractions, whether or not refined, but not
chemically modified. 7. 1512 Sunflowerseed, safflower or cotton-seed
oil and fractions thereof, whether or not refined, but not
chemically modified. 8. 1513 Coconut (copra), palm kernel or babassu
oil and fractions thereof, whether or not refined, but not
chemically modified. 9. 1514 Rape, colza or mustard oil and
fractions thereof, whether or not refined, but not chemically
modified. 10. 1515 Other fixed vegetable fats and oils (including
jojoba oil) and their fractions, whether or not refined, but not
chemically modified. 11. 1516 Vegetable fats and oils and their
fractions, partly or wholly hydrogenated, interesterified,
reesterified or elaidinised, whether or not refined, but not further
prepared. 12. 1518 Vegetable fats and oils and their fractions,
boiled, oxidised, dehydrated, sulphurised, blown, polymerised by
heat in vacuum or in inert gas or otherwise chemically modified,
excluding those of heading 1516
Animal fats and oils [1501 to 1506] 1. 1501 Pig fat (including lard)
and poultry fat, other than that of heading 0209 or 1503. 2. 1502
Fats of bovine animals, sheep or goats, other than those of heading
1503. 3. 1503 Lard stearin, lard oil, oleo stearin, oleo-oil and
tallow oil, not emulsified or mixed or otherwise prepared. 4. 1504
Fats and oils and their fractions, of fish or marine mammals,
whether or not refined, but not chemically modified. 5. 1505 Wool
grease and fatty substances derived therefrom (including lanolin).
6. 1506 Other animal fats and oils and their fractions, whether or
not refined, but not chemically modified. 7. 1516 Animal fats and
oils and their fractions, partly or wholly hydrogenated,
interesterified, reesterified or elaidinised, whether or not
refined, but not further prepared. 8. 1518 Animal fats and oils and
their fractions, boiled, oxidised, dehydrated, sulphurised, blown,
polymerised by heat in vacuum or in inert gas or otherwise
chemically modified, excluding those of heading 1516; inedible
mixtures or preparations of Animal or vegetable fats or oils or of
fractions of different fats of oils of this chapter, not elsewhere
specified of included.]
1. Margarine, Linoxyn [solidified linseed oil]; edible mixtures or
preparations of animal or vegetable fats or oils or of
fractions of different fats or oils of this Chapter, other than
edible fats or oils or their fractions of heading 1516 [1517] 2.
Glycerol, crude; glycerol waters and glycerol lyes [1520 00 00], 3.
Vegetable waxes, etc. [1521] 4. Degras, residues resulting from the
treatment of fatty substances or animal or vegetable waxes [1522]
16 16 (Preparations of meat, of fish or of crustaceans, molluscs or
other aquatic vertebrates)
All goods 1. 1601 Sausages and similar products, of meat, meat offal
or blood; food preparations based on these products. 2. 1602 Other
prepared or preserved meat, meat offal or blood. 3. 1603 Extracts
and juices of meat, fish or crustaceans, molluscs or other aquatic
invertebrates. 4. 1604 Prepared or preserved fish; caviar and caviar
substitutes prepared from fish eggs. 5. 1605 Crustaceans, molluscs
and other aquatic invertebrates prepared or preserved.
17 17 (Sugar and sugar confectionery) 1. Cane jaggery (gur) [1701] 1. Beet sugar, cane sugar, khandsari sugar [1701]
2. Palmyra sugar [1702]
1. Refined sugar containing added flavouring or colouring matter,
sugar cubes [1701 91, 1701 99] 2. All goods falling under 1702
[lactose, maple syrup, glucose, dextrose, fructose, invert sugar,
artificial honey, etc.], other than palmyra sugar 3. Sugar
confectionery (excluding white chocolate and bubble / chewing gum)
[1704]
1. Molasses [1703] 2. Chewing gum / bubble gum and white
chocolate, not containing cocoa [1704]
18 18 (Cocoa and cocoa preparations) 1. Cocoa beans whole or broken, raw or roasted [1801] 2. Cocoa
shells, husks, skins and other cocoa waste [1802] and 3. Cocoa paste
whether or not de-fatted [1803]
1. Cocoa butter, fat and oil [1804] 2. Cocoa powder, not containing
added sugar or sweetening matter [1805] and 3. Chocolates and other
food preparations containing cocoa [1806]
19 19 (Preparations of cereals, flour, starch or milk; pastrycooks’
products)
1. Puffed rice, commonly known as Muri, flattened or beaten rice,
commonly known as Chira, parched rice, commonly known as khoi,
parched paddy or rice coated with sugar or gur, commonly known as
Murki [1904] 2. Pappad, by whatever name it is known, except when
served for consumption [1905] 3. Bread (branded or otherwise),
except when served for consumption and pizza bread [1905]
1. Mixes and doughs for the preparation of bread, pastry and other
baker's wares [1901] 2. Pizza bread [1905] 3. Seviyan (vermicelli)
[1902] 4. Tapioca and substitutes therefor prepared from starch, in
the form of flakes, grains, pearls, siftings or in similar forms.
(sabudana) [1903] 5. Rusks, toasted bread and similar toasted
products [1905 40 00].
1. Preparations for infant use, put up for retail sale [1901] 2.
Pasta, whether or not cooked or stuffed (with meat or other
substances) or otherwise prepared, such as spaghetti, macaroni,
noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or
not prepared. [1902] 3. Corn flakes, bulgar wheat, prepared foods
obtained from cereal flakes [1904] 4. Waffles and wafers other than
coated with chocolate or containing chocolate [1905 32] 5. Pastries
and cakes [1905 90 10]
1. Malt extract; food preparations of flour, groats, meal, starch or
malt extract, not containing cocoa or containing less than 40% by
weight of cocoa calculated on a totally defatted basis, not
elsewhere specified or included; food preparations of goods of
heading 0401 to 0404, not containing cocoa or containing less than
5% by weight of cocoa calculated on a totally defatted basis not
elsewhere specified or included, other than preparations for infant
use put up for retail sale and mixes and doughs for the preparation
of bakers’ wares. 2. Waffles and wafers coated with chocolate or
containing chocolate [1905 32]
20 20 (Preparations of vegetables, fruits, nuts or other parts of
plants)
1. All goods of 2009 i.e. fruit juices, vegetable juices 2009 Fruit
juices (including grape must) and vegetable juices, unfermented and
not containing added spirit, whether or not containing added sugar
or other sweetening matter.]
All goods not specified elsewhere 1. 2001 Vegetables, fruit, nuts
and other edible parts of plants, prepared or preserved by vinegar
or acetic acid. 2. 2002 Tomatoes prepared or preserved otherwise
than by vinegar or acetic acid. 3. 2003 Mushrooms and truffles,
prepared or preserved otherwise than by vinegar or acetic acid. 4.
2004 Other vegetables prepared or preserved otherwise than by
vinegar or acetic acid, frozen, other than products of heading 2006.
5. 2005 Other vegetables prepared or preserved otherwise than by
vinegar or acetic acid, not frozen, other than products of heading
2006. 6. 2006 Vegetables, fruit, nuts, fruit-peel and other parts of
plants, preserved by sugar (drained, glacé or crystallised). 7. 2007
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut
pastes, obtained by cooking, whether or not containing added sugar
or other sweetening matter. 8. 2008 Fruit, nuts and other edible
parts of plants, otherwise prepared or preserved, whether or not
containing added sugar or other sweetening matter or spirit, not
elsewhere specified or included; such as Ground-nuts, Cashew nut,
roasted, salted or roasted and salted, Other roasted nuts and seeds,
squash of Mango, Lemon, Orange, Pineapple or other fruits
21 21 (Miscellaneous edible preparations) 1. Prasadam [2106] supplied by religious places like temples,
mosques, churches, gurudwaras, dargahs, etc.
1. Sweetmeats [2106 90] 1. Roasted chicory [2101 30] 2. Roasted coffee substitutes [2101 30]
3. Extracts and essences thereof [2101 30] 4. Yeasts and prepared
baking powders [2102] 5. Texturised vegetable proteins (soya bari)
[2106].
6. 2106 90 Namkeens, bhujia, mixture, chabena and similar edible
preparations in ready for consumption form.
All goods not specified elsewhere 1. 2101 20 Extracts, essences and
concentrates of tea or mate, and preparations with a basis of these
extracts, essences or concentrates or with a basis of tea or mate
(i.e. instant tea, quick brewing black tea, tea aroma, etc.) 2. 2103
Sauces and preparations therefor. 3. 2104 Soups and broths and
preparations therefor; homogenised composite food preparations. 4.
2105 Ice cream and other edible ice, whether or not containing
cocoa. 5. 2106 All kinds of food mixes including instant food mixes,
soft drink concentrates, Sharbat, Betel nut product known as
"Supari", Sterilized or pasteurized millstone, ready to eat packaged
food and milk containing edible nuts with sugar or other
ingredients, Diabetic foods; other than Namkeens, bhujia, mixture,
chabena and similar edible preparations in ready for consumption
form.
1. Extracts, essences and concentrates of coffee, and preparations
with a basis of these extracts, essences or concentrates or with a
basis of coffee (i.e. instant coffee, coffee aroma, etc.) [2101] 2.
Mixed condiments and mixed seasonings; mustard flour and meal and
prepared mustard, other sauces and prearations therefor [2103] 3.
Food preparations not elsewhere specified or included i.e. Protein
concentrates and textured protein substances, Sugarsyrups containing
added flavouring or colouring matter, not elsewhere specified or
included; lactose syrup; glucose syrup and malto dextrine syrup,
Compound preparations for making non-alcoholic beverages, Food
flavouring material, Churna for pan, Custard powder [2106]. 4. Pan
masala [2106 90 20]
22 22 (Beverages, spirit and vinegar) 1. Water [other than aerated, mineral, purified, distilled,
medicinal, ionic, battery, de-mineralized and water sold in sealed
container] [2201] 2. Non-alcoholic Toddy, Neera [2201] 3. Tender
coconut water put up in unit container and bearing a registered
brand name [2202 90 90]
1. Ice and snow [2201 90 10] 2. Soya milk drinks [2202 90 10] 3.
Fruit pulp or fruit juice based drinks [2202 90 30] 4. Tender
coconut water put up in unit container and bearing a registered
brand name [2202 90 90] 5. Beverages containing milk [2202 90 30]
All goods not specified elsewhere 1. 2201 Waters, including natural
or artificial mineral waters and aerated waters, not containing
added sugar or other sweetening matter nor flavoured. 2. 2207 Ethyl
alcohol and other spirits, denatured, of any strength. 3. 2209
Vinegar and substitutes for vinegar obtained from acetic acid.]
1. Other non-alcoholic beverages [2202 90 90] 2. Aerated waters,
containing added sugar or other sweetening matter or flavoured [2202
10]
23 23 (Residues and waste from the food industries; prepared animal
fodder)
1. Aquatic feed, poultry feed & cattle feed, including grass, hay &
straw, supplement & husk of pulses, concentrates & additives, wheat
bran & de-oiled cake [2302, 2304, 2305, 2306, , 2309
All goods not specified elsewhere 1. 2301 Flours, meals and pellets,
of meat or meat offal, of fish or of crustaceans, molluscs or other
aquatic invertebrates, unfit for human consumption; greaves. 2. 2303
Residues of starch manufacture and similar residues, beet-pulp,
bagasse and other waste of sugar manufacture, brewing or distilling
dregs and waste, whether or not in the form of pellets. 3. 2307 Wine
lees; argol. [Lees refers to deposits of dead yeast or residual
yeast and other particles that precipitate, or are carried by the
action of "fining", to the bottom of a vat of wine after
fermentation and aging. Argol –tartar obtained from wine
fermentation]
24 24 (Tobacco and manufactured tobacco substitutes) 1. Tobacco leaves [under reverse charge] 1. All goods not specified elsewhere, other than biris.
25 25 (Salt; sulphur; earths and stone; plastering materials, lime and
cement)
1. Common salt, by whatever name it is known, including iodized and
other fortified salts, sendha namak [rock salt], kala namak [2501 00
10]
All goods not specified elsewhere 1. 2501 Salt other than common
salt. 2. 2502 Unroasted iron pyrites. 3. 2503 Sulphur of all kinds,
other than sublimed sulphur, precipitated sulphur and colloidal
sulphur
4. 2504 Natural graphite. 5. 2505 Natural sands of all kinds,
whether or not coloured, other than metal bearing sands of Chapter
26. 6. 2506 Quartz (other than natural sands); quartzite, whether or
not roughly trimmed or merely cut, by sawing or otherwise, into
blocks or slabs of a rectangular (including square) shape. 7. 2507
Kaolin and other kaolinic clays, whether or not calcined. 8. 2508
Other clays (not including expanded clays of heading 6806),
andalusite, kyanite and sillimanite,
whether or not calcined; mullite; chamotte or dinas earths. 9. 2509
Chalk. 10. 2510 Natural calcium phosphates, natural aluminium
calcium phosphates and phosphatic chalk. 11. 2511 Natural barium
sulphate (barytes); natural barium carbonate (witherite), whether or
not calcined, other than barium oxide of heading 2816. 12. 2512
Siliceous fossil meals (for example, kieselguhr, tripolite and
diatomite) and similar siliceous earths, whether or not calcined, of
an apparent specific gravity of 1 or less.
13. 2513 Pumice stone; emery; natural corundum, natural garnet and
other natural abrasives, whether or not heattreated. 14. 2514 Slate,
whether or not roughly trimmed or merely cut, by sawing or
otherwise, into blocks or slabs of a rectangular (including square)
shape. 15. 2515 Ecaussine and other calcareous monumental or
building stone; alabaster [other than marble Marble and travertine]
16. 2516 Porphyry, basalt, sandstone and other monumental or
building stone,
whether or not roughly trimmed or merely cut, by sawing or
otherwise, into blocks or slabs of a rectangular (including square)
shape. 17. 2517 Pebbles, gravel, broken or crushed stone, of a kind
commonly used for concrete aggregates, for road metalling or for
railway or other ballast, shingle and flint, whether or not
heat-treated; macadam of slag, dross or similar industrial waste,
whether or not incorporating the materials cited in the first part
of the heading; tarred macadam; grenules cheeping and
powder of stones heading 2515 or 2516 whether or not it treated. 18.
2518 Dolomite, whether or not calcined or sintered, including
dolomite roughly trimmed or merely cut, by sawing or otherwise, into
blocks or slabs of a rectangular (including square) shape; dolomite
ramming mix. 19. 2518 10 dolomite, Not calcined or sintered 20. 2519
Natural magnesium carbonate (magnesite); fused magnesia; deadburned
(sintered) magnesia, whether or not containing small quantities of
other oxides addedbefore sintering; other magnesium oxide, whether
or not pure. 21. 2520 Gypsum; anhydrite; plasters (consisting of
calcined gypsum or calcium sulphate) whether or not coloured, with
or without small quantities of accelerators or retarders. 22. 2521
Limestone flux; limestone and other calcareous stone, of a kind used
for the manufacture of lime or cement. 23. 2522 Quicklime, slaked
lime and hydraulic lime, other than calcium oxide and hydroxide of
heading 2825. 24. 2524 Asbestos.25. 2525 Mica, including splitting;
mica waste. 26. 2526 Natural steatite, whether or not roughly
trimmed or merely cut, by sawing or otherwise, into blocks or slabs
of a rectangular (including square) shape; talc. 27. 2528 Natural
borates and concentrates thereof (whether or not calcined), but not
including borates separated from natural brine; natural boric acid
containing not more than 85% of H3BO3 28. 2529 Feldspar; leucite,
nepheline and nepheline syenite; fluorspar. 29. 2530 Mineral
substances not elsewhere specified or included.
1. Marble and travertine blocks [2515 12 10] 2. Granite blocks
[2516]
1. Sulphur recovered as by-product in refining of crude oil [2503 00
10]
1. Marble and travertine, other than blocks [2515 12 20, 2515 12 90]
2. Granite, other than blocks [2516] 3. Portland cement, aluminous
cement, slag cement, super sulphate cement and similar hydraulic
cements, whether or not coloured or in the form of clinkers [2523]
26 26 (Ores, slag and ash) All ores and concentrates [2601 to 2617] 1. 2601 Iron ores and
concentrates, including roasted iron pyrites 2. 2602 Manganese ores
and concentrates, including ferruginous manganese ores and
concentrates with a manganese content of 20% or more, calculated on
the dry weight. 3. 2603 Copper ores and concentrates. 4. 2604 Nickel
ores and concentrates. 5. 2605 Cobalt ores and concentrates.
6. 2606 Aluminium ores and concentrates. 7. 2607 Lead ores and
concentrates. 8. 2608 Zinc ores and concentrates. 9. 2609 Tin ores
and concentrates. 10. 2610 Chromium ores and concentrates. 11. 2611
Tungsten ores and concentrates. 12. 2612 Uranium or thorium ores and
concentrates. 13. 2613 Molybdenum ores and concentrates. 14. 2614
Titanium ores and concentrates. 15. 2615 Niobium, tantalum, vanadium
or zirconium ores and concentrates.
16. 2616 Precious metal ores and concentrates. 17. 2617 Other ores
and concentrates 1. Granulated slag (slag sand) from the manufacture
of iron or steel [2618]
All goods not specified elsewhere, that is other slag, dross, ash
and residues [2619, 2620, 2621] 1. 2619 Slag, dross (other than
granulated slag), scalings and other waste from the manufacture of
iron or steel. 2. 2620 Slag, ash and residues (other than from the
manufacture of iron or steel) containing metals, arsenic or their
compounds. 3. 2621 Other slag and ash, including seaweed ash (kelp);
ash and residues from the incineration of municipal waste.
27 27 (Mineral fuels, mineral oils and products of their distillation;
bituminous substances; mineral waxes)
1. Coal; briquettes, ovoids and similar solid fuels manufactured
from coal [2701] 2. Lignite, whether or not agglomerated, excluding
jet. [2702] 3. Peat (including peat litter), whether or not
agglomerated [2703] 4. Coke and semi coke of coal, of lignite or of
peat, whether or not agglomerated; retort carbon [2704]
5. Tar distilled from coal, from lignite or from peat [2706] 6.
Kerosene PDS 7. Liquefied Propane and Butane mixture, Liquefied
Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for
supply to household domestic consumers or to non-domestic exempted
category (NDEC) customers by the Indian Oil Corporation Limited,
Hindustan petroleum Corporation Limited or Bharat Petroleum
Corporation Limited. 8. Coal gas, water gas, producer gas and
similar gases, other than petroleum gases and other gaseous
hydrocarbons [2705]
1. Bio-gas All goods not specified elsewhere 1. 2707 Oils and other products of
the distillation of high temperature coal tar; similar products in
which the weight of the aromatic constituents exceeds that of the
nonaromatic constituents, such as Benzole (benzene), Toluole
(toluene), Xylole (xylenes), Naphthelene 2. 2708 Pitch and pitch
coke, obtained from coal tar or from other mineral tars. 3. 2710
Petroleum oils and oils obtained from bituminous minerals, other
than crude; preparations not elsewhere specified or included,
containing by weight 70% or more of petroleum oils or of oils
obtained from bituminous minerals, these oils being the basic
constituents of the preparations; waste oils; [other than Avgas and
Kerosene PDS], such as Superior kerosene Oil (SKO), Fuel oil, Base
oil, Jute batching oil and textile oil, Lubricating oil, Waste oil
[Other than petrol, Diesel and ATF, not in GST] 9. 2711 Petroleum
gases and other gaseous hydrocarbons, such as Propane, Butanes,
Ethylene, propylene, butylene and butadiene [Other than Liquefied
Propane and Butane mixture, Liquefied Propane, Liquefied Butane and
Liquefied Petroleum Gases (LPG) for supply to household domestic
consumers or to non-domestic exempted category (NDEC) customers by
the Indian Oil Corporation Limited, Hindustan petroleum Corporation
Limited or Bharat Petroleum Corporation Limited,] 4. 2712 Petroleum
jelly; paraffin wax, micro-crystalline petroleum wax, slack wax,
ozokerite, lignite wax, peat wax, other mineral waxes, and similar
products obtained by synthesis or by other processes, whether or not
coloured. 5. 2713 Petroleum coke, petroleum bitumen and other
residues of petroleum oils or of oils obtained from bituminous
minerals. 6. 2714 Bitumen and asphalt, natural; bituminous or oil
shale and tar sands; asphaltites and asphaltic rocks. 7. 2715
Bituminous mixtures based on natural asphalt, on natural bitumen, on
petroleum bitumen, on mineral tar or on mineral tar pitch (for
example, bituminous mastics, cut-backs).
1. Avgas [2710]
28 28 (Inorganic chemicals) 1. Thorium oxalate 2. Enriched KBF4 (enriched potassium fluroborate)
3. Enriched elemental boron 4. Nuclear fuel 5. Nuclear grade sodium
[2805 11] 6. Heavy water and other nuclear fuels [2845] 7.
Compressed air [2853]
1. Medicinal grade hydrogen peroxide [2847] 2. Anaesthetics [28] 3.
Potassium Iodate [28] 4. Iodine [2801 20] 5. Micronutrients, which
are covered under serial number 1(f) of Schedule 1, Part (A) of the
Fertilizer Control Order, 1985 and are manufactured by the
manufacturers which are registered under the Fertilizer Control
Order, 1985 6. Dicalcium phosphate (DCP) of animal feed grade
conforming to IS specification No.5470 : 2002 7. Steam
All goods not specified elsewhere 1. 2801 Fluorine, chlorine,
bromine and iodine. 2. 2802 Sulphur, sublimed or precipitated;
colloidal sulphur. 3. 2803 Carbon (carbon blacks and other forms of
carbon not elsewhere specified or included). 4. 2804 Hydrogen, rare
gases and other nonmetals. 5. 2805 Alkali or alkaline-earth metals;
rare-earth metals, scandium and yttrium, whether or not intermixed
or interalloyed; mercury. 6. 2806 Hydrogen chloride (hydrochloric
acid); chloro sulphuric acid. 7. 2807 Sulphuric acid; oleum. 8. 2808
Nitric acid; sulphonitric acids. 9. 2809 Diphosphorus pentaoxide;
phosphoric acid; polyphosphoric acids, whether or not chemically
defined. 10. 2810 Oxides of boron; boric acids. 11. 2811 Other
inorganic acids and other inorganic oxygen compounds of non-metals.
12. 2812 Halides and halide oxides of non-metals.13. 2813 Sulphides
of non-metals; commercial phosphorus trisulphide. 14. 2814 Ammonia,
anhydrous or in aqueous solution. 15. 2815 Sodium hydroxide (caustic
soda); potassium hydroxide (caustic potash); peroxides of sodium or
potassium. 16. 2816 Hydroxide and peroxide of magnesium; oxides,
hydroxides and peroxides, of strontium or barium. 17. 2817 Zinc
oxide; zinc peroxide. 18. 2818 Artificial corundum, whether or not
chemically defined; aluminium oxide; aluminium hydroxide.19. 2819
Chromium oxides and hydroxides. 20. 2820 Manganese oxides. 21. 2821
Iron oxides and hydroxides; earth colours containing 70% or more by
weight of combined iron evaluated as Fe2O3. 22. 2822 Cobalt oxides
and hydroxides; commercial cobalt oxides. 23. 2823 Titanium oxides.
24. 2824 Lead oxides; red lead and orange lead. 25. 2825 Hydrazine
and hydroxylamine and their inorganic salts; other inorganic bases;
other metal oxides,hydroxides and peroxides. 26. 2826 Fluorides;
fluorosilicates, fluoroaluminates and other complex fluorine salts.
27. 2827 Chlorides, chloride oxides and chloride hydroxides;
bromides and bromide oxides; iodides and iodide oxides. 28. 2828
Hypochlorites; commercial calcium hypochlorite; chlorites;
hypobromites. 29. 2829 Chlorates and perchlorates; bromates and
perbromates; iodates and periodates. 30. 2830 Sulphides;
polysulphides, whether or not chemically defined.31. 2831
Dithionites and sulphoxylates. 32. 2832 Sulphites; thiosulphates.
33. 2833 Sulphates; alums; peroxosulphates (persulphates). 34. 2834
Nitrites; nitrates. 35. 2835 Phosphinates (hypophosphites),
phosphonates (phosphites) and phosphates; polyphosphates, whether or
not chemically defined. 36. 2836 Carbonates; peroxocarbonates
(percarbonates); commercial ammonium carbonate containing ammonium
carbamate. 37. 2837 Cyanides, cyanide oxides and complex cyanides38.
2839 Silicates; commercial alkali metal silicates. 39. 2840 Borates;
peroxoborates (perborates). 40. 2841 Salts of oxometallic or
peroxometallic acids. 41. 2842 Other salts of inorganic acids or
peroxoacids (including aluminosilicates whether or not chemically
defined), other than azides. 42. 2843 Colloidal precious metals;
inorganic or organic compounds of precious metals, whether or not
chemically defined; amalgams of precious metals. 43. 2844
Radioactive chemical elements and radioactiveisotopes (including the
fissile or fertile chemical elements and isotopes) and their
compounds; mixtures and residues containing these products. 44. 2846
Compounds, inorganic or organic, of rare-earth metals, of yttrium or
of scandium or of mixtures of these metals. 45. 2847 Hydrogen
peroxide, whether or not solidified with urea. 46. 2848 Phosphides,
whether or not chemically defined, excluding ferrophosphorus. 47.
2849 Carbides, whether or not chemically defined. 48. 2850 Hydrides,
nitrides, azides,silicides and borides, whether or not chemically
defined, other than compounds which are also carbides of heading
2849. 49. 2852 Inorganic or organic compounds of mercury ,whether or
not chemically defined, excluding amalgams
29 29 (Organic chemicals) 1. Human Blood and its components [3002]. 2. All types of
contraceptives [3006]
1. Animal or Human Blood Vaccines [3002, 3006] 2. Diagnostic kits
for detection of all types of hepatitis 3. Desferrioxamine injection
or deferiprone 4. Cyclosporin 5. Medicaments (including veterinary
medicaments) used in bio-chemic systems and not bearing a brand name
6. Oral re-hydration salts 7. Drugs or medicines including their
salts and esters and diagnostic test kits, specified in List 3 or
List 4 appended to the notification No.12/2012- Customs, dated the
17th March, 2012, dated the 17th March, 2012.8. Formulations
manufactured from the bulk drugs specified in List 1 of notification
No.12/2012-Central Excise, dated the 17th March, 2012, dated the
17th March, 2012.
All goods not specified elsewhere 1. 3001 Glands and other organs
for organo-therapeutic uses, dried, whether or not powdered;
extracts of glands or other organs or of their secretions for
organo-therapeutic uses; heparin and its salts; other human or
animal substances prepared for therapeutic or prophylactic uses, not
elsewhere specified or included 2. 3002 Animal blood prepared for
therapeutic, prophylactic or diagnostic uses; antisera and other
blood fractions and modified immunological products, whether or not
obtained by means of biotechnological processes; toxins, cultures of
microorganisms (excluding yeasts) and similar products 3. 3003
Medicaments (excluding goods of heading 30.02, 30.05 or 30.06)
consisting of two or more constituents which have been mixed
together for therapeutic or prophylactic uses, not put up in
measured doses or in forms or packings for retail sale, including
Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems
medicaments. 4. 3004 Medicaments (excluding goods of heading 30.02,
30.05or 30.06) consisting of mixed or unmixed products for
therapeutic or prophylactic uses, put up in measured doses
(including those in the form of transdermal administration systems)
or in forms or packings for retail sale, including Ayurvaedic,
Unani, homoeopathic siddha or Biochemic systems medicaments, put up
for retail sale. 5. 3005 Wadding, gauze, bandages and similar
articles (for example, dressings, adhesive plasters, poultices),
impregnated or coated with pharmaceutical substances or put up in
forms or packings for retail sale for medical, surgical, dental or
veterinary purposes. 6. 3006Pharmaceutical goods specified in Note 4
to this Chapter such as Sterile surgical catgut, similar sterile
suture materials (including sterile absorbable surgical or dental
yarns) and sterile tissue adhesives for surgical wound closure;
sterile laminaria and sterile laminaria tents; sterile absorbable
surgical or dental haemostatics; sterile surgical or denatal
adhesion barriers, whether or not absorbable, etc., Waste
pharmaceuticals [other than contraceptives].
1. Nicotine polacrilex gum
31 31 (Fertilisers) 1. Organic manure, other than put up in unit containers and bearing
a brand name.
1. Fertilisers, other than those which are clearly not to be used as
fertilizers [31]
1. All goods which are clearly not to be used as fertilisers [31]
32 32 (Tanning or dyeing extracts; tannins and their derivatives; dyes,
pigments and other colouring matter; paints and varnishes; putty and
other mastics; inks)
1. Wattle extract, quebracho extract, chestnut extract 2. Enzymatic
preparations for pretanning [3202]
1. Fountain pen ink [3215] 2. Ball pen ink [3215] All goods not specified elsewhere 1. 3201 Tanning extracts of
vegetable origin; tannins and their salts, ethers, esters and other
derivatives. 2. 3202 Synthetic organic tanning substances; inorganic
tanning substances; tanning preparations, whether or not containing
natural tanning substances. 3. 3203 Colouring matter of vegetable or
animal origin (including dyeing extracts but excluding animal
black), whether or not chemically defined; preparations as specified
in Note 3 to this Chapter based on colouring matter of vegetable or
animal origin. 4. 3204 Synthetic organic colouring matter, whether
or not chemically defined; preparations as specified in Note 3 to
this Chapter based on synthetic organic colouring matter; synthetic
organic products of a kind used as fluorescentbrightening agents or
as luminophores, whether or not cemically defined 5. 3205 Colour
lakes; preparations as specified in Note 3 to this Chapter based on
colour lakes. 6. 3206 Other colouring matter; preparations as
specified in Note 3 to this Chapter, other than those of heading
32.03, 32.04 or 32.05; inorganic products of a kind used as
luminophores, whether or not chemically defined. 7. Prepared
pigments, prepared opacifiers, prepared colours, vitrifiable
enamels, glazes, engobes (slips), liquid lustres, and other
similarpreparations of a kind used in ceramic, enamelling or glass
industry [3207] 8. 3211 Prepared driers. 9. 3212 Pigments (including
metallic powders and flakes) dispersed in nonaqueous media, in
liquid or paste form, of a kind used in the manufacture of paints
(including enamels); stamping foils; dyes and other colouring matter
put up in forms or packings for reta 10. 3215 Printing ink, writing
or drawing ink and other inks, whether or not concentrated or solid.
11. Paints and varnishes (including enamels and lacquers) based on
synthetic polymers or chemically modified natural polymers [3208,
3209] 12. Other paints and varnishes (including enamels, lacquers
and distempers); prepared water pigments of a kind used for
finishing leather [3210] 13. Artists’, students’ or signboard
painters’ colours, modifying tints, amusement colours and the like,
in tablets, tubes, jars, bottles, pans or in similar forms or
packings [3213] 14. Glaziers’ putty, grafting putty, resin cements,
caulking compounds and other mastics; painters’ fillings;
nonrefractory surfacing preparations for facades, indoor walls,
floors, ceilings or the like [3214]
33 33 (Essential oils and resinoids,perfumery, cosmetic or toilet
preparations)
1. Kumkum, Bindi, Sindur, Alta [3304] 1. Tooth powder [3306 10 10]
2. Agarbatti and other odoriferous preparations which operate by
burning [3307 41 00]
1. 3301Essential oils (terpeneless or not), including concretes and
absolutes; resinoids; extracted oleoresins; concentrates of
essential oils in fats, in fixed oils, in waxes or the like,
obtained by enfleurage or maceration; terpenic by-products of the
deterpenation of essential oils; aqueous distillates and aqueous
solutions of essential oils; such as essential oils of citrus fruit,
essential oils other than those of citrus fruit such as Eucalyptus
oil, etc., Flavouring essences all types (including those for
liquors), Attars of all kinds in fixed oil bases. 2. 3302 Mixtures
of odoriferous substances and mixtures (including alcoholic
solutions) with a basis of one or more of these substances, of a
kind used as raw materials in industry; other preparations based on
odoriferous substances, of a kind used for the manufacture of
beverages; such as Synthetic perfumery compounds [including
Fractionated / deterpenated mentha oil (DTMO), Dementholised oil
(DMO), Spearmint oil, Mentha piperita oil] 1. Hair oil [3305 9011,
3305 90 19] 2. Dentrifices – Toothpaste [3306 10 20]
All goods not specified elsewhere
1.3303 Perfumes and toilet waters. 2.3304 Beauty or makeup
preparations and preparations for the care of the skin (other than
medicaments), including sunscreen or sun tan preparations; manicure
or pedicure preparations. 3.3305 Preparations for use on the hair
such as Shampoos, Hair lacquers, Hair cream, Hair dyes (natural,
herbal or synthetic) [except Hair oil -3305 9011, 3305 90 19] 4.
3306 Preparations for oral or dental hygiene, including and powders;
yarn used to clean between the teeth (dental floss), in individual
retail packages [except dentifrices –Toothpaste – 3306 10 20]. 5.
3307 Pre-shave, shaving or after-shave preparations, personal
deodorants, bath preparations, depilatories and other perfumery,
cosmetic or toilet preparations, not elsewhere specified or
included; prepared room deodorisers, whether or not perfumed or
having disinfectant properties; such as Pre-shave, shaving or
after-shave Preparations, Shaving cream, Personal deodorants and
antiperspirants.
34 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)
1. Sulphonated castor oil, fish oil or sperm oil [3402] 3. Candles, tapers and the like [3406] 1. 3401 [except 340130] Soap; organic surfaceactive products and
preparations for use as soap, in the form of bars, cakes, moulded
pieces or shapes, whether or not containing soap; 2. 3404 –
Artificial waxes and prepared waxes [3404]
All goods not specified elsewhere 1. 340130 – Organic surface-active
products and preparations for 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 2. 3402 Organic
surfaceactive agents (other than soap); surfaceactive preparations,
washing preparations (including auxiliary washing preparations) and
cleaning preparations, whether or not containing soap, other than
those of heading 3401
3. 3403 Lubricating preparations (including cutting-oil
preparations, bolt or nut release preparations, anti-rust or
anti-corrosion preparations and mould release preparations, based on
lubricants) and preparations of a kind used for the oil or grease
treatment of textile materials, leather, furskins 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 4. 3404 Artificial waxes and
prepared waxes. 5. 3405 Polishes and creams, for footwear,
furniture, floors, coachwork, glass or metal, scouring pastes and
powders and similar preparations (whether or not in the form of
paper, wadding, felt, nonwovens, cellular plastics or cellular
rubber, impregnated, coated or covered with such preparations),
excluding waxes of heading 3404 6. 3407 Modelling pastes, including
those put up for children's amusement; preparations known as “dental
wax” or as “dental impression compounds”, put up in sets, in
packings for retail sale or in plates, horseshoe shapes, sticks or
similar forms; otherpreparations for use in dentistry, with a basis
of plaster (of calcined gypsum or calcium sulphate)
35 35 (Aluminoidal substances; modified starches; glues; enzymes) All goods 1. Casein, caseinates and other casein derivatives; casein
glues [3501] 2. Albumins (including concentrates of two or more whey
proteins, containing by weight more than 80% whey proteins,
calculated on the dry matter), albuminates and other albumin
derivatives [3502]. 3. Gelatin (including gelatin in rectangular
(including square) sheets, whether or not surface-worked or
coloured) and gelatin derivatives; isinglass other glues of animal
origin, excluding casein glues of heading 3501 [3503] 4. Peptones
and their derivatives; other protein substances and their
derivatives, not elsewhere specified or included; hide powder,
whether or not chromed; including Isolated soya protein [3504] 5.
Dextrins and other modified starches (for example, pregelatinised or
esterified starches); glues based on starches, or on dextrins or
other modified starches [3505]. 6. Prepared glues and other prepared
adhesives, not elsewhere specified or included; products suitable
for use as glues or adhesives, put up for retail sale as glues or
adhesives, not exceeding a net weight of 1 kg [3506]. 7. Enzymes,
prepared enzymes [3507]
36 36 (Explosives; pyrotechnic products; matches; pyrophoric alloys;
certain combustible preparations)
1. Handmade safety matches [3605 00 10] 1. Propellant powders [3601]. 2. Safety fuses; detonating fuses;
percussion or detonating caps; igniters; electric detonators [3603].
1. Matches [3605]
All goods not specified elsewhere 1. 3602 Prepared explosives, other
than propellant powders; such as Industrial explosives. 2. 3604
Fireworks, signalling flares, rain rockets, fog signals and other
pyrotechnic articles. 3. 3606 Ferro-cerium and other pyrophoric
alloys in all forms; articles of combustible materials as specified
in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in
containers of a kind used for filling or refilling cigarette or
similar lighters.
37 37. (Photographic or cinematographic goods) 1. 3701 Photographic plates and film for x-ray for medical use. 2.
Photographic plates and films including cinematographic film [3705,
3706]; such as Children’s films certified by the Central Board of
Film Certification to be “Children’s Film”, Documentary Shorts, and
Films certified as such by the Central Board of Film Certification,
News Reels and clippings, Advertisement Shorts, and Films, Teaching
aids including film strips of educational nature.
All goods not specified elsewhere 1. 3701 Photographic plates and
film in the flat, sensitised, unexposed, of any material other than
paper, paperboard or textiles; instant print film in the flat,
sensitised, unexposed, whether or not in packs; such as Instant
print film, Cinematographic film (other than for xray for Medical
use). 2. 3702 Photographic film in rolls, sensitised, unexposed, of
any material other than paper, paperboard or textiles; instant print
film in rolls,
sensitised, unexposed. 3. 3703 Photographic paper, paperboard and
textiles, sensitised, unexposed. 4. 3704 Photographic plates, film,
paper, paperboard and textiles, exposed but not developed. 5. 3706
Cinematographic film, exposed and developed, whether or not
incorporating sound track or consisting only of sound track. 6. 3707
Chemical preparations for photographic uses (other than varnishes,
glues, adhesives and similar preparations); unmixed products for
photographic uses, put up in measured portions or put up for retail
sale in a form ready for use.
38 38 (Miscellaneous chemical products) 1. Municipal waste, sewage sludge, clinical waste 1. Silicon wafers [3818] 1. Artificial graphite; colloidal or semicolloidal graphite;
preparations based on graphite or other carbon in the form of
pastes, blocks, plates or other semimanufactures [3801] 2. Activated
carbon; activated natural mineral products; animal black, including
spent animal black [3802] 3. Tall oil, whether or not refined
[3803]. 4. Residual lyes from the manufacture of wood pulp, whether
or not concentrated, desugared or chemically treated, including
lignin sulphonates [3804]
5. Gum, wood or sulphate turpentine and other terpenic oils produced
by the distillation or other treatment of coniferous woods; crude
dipentene; sulphite turpentine and other crude paracymene; pine oil
containing alphaterpineol as the main constituent [3805]. 6. Rosin
and resin acids, and derivatives thereof; rosin spirit and rosin
oils; run gums [3806] 7. Wood tar; wood tar oils; wood creosote;
wood naphtha; vegetable pitch; brewers' pitch and similar
preparations based on rosin, resin acids or on vegetable pitch
[3807]8. Insecticides, rodenticides, fungicides, herbicides,
antisprouting products and plant-growth regulators, disinfectants
and similar products [3808] 9. Finishing agents, dye carriers to
accelerate the dyeing or fixing of dyestuffs and other products and
preparations (for example, dressings and mordants), of a kind used
in the textile, paper, leather or like industries, not elsewhere
specified or included [3809] 10. Pickling preparations for metal
surfaces; fluxes and other auxiliary preparations for soldering,
brazing or welding; soldering, brazing or welding powders and pastes
consisting of metal and other materials; preparations of a kind used
as cores or coatings for welding electrodes or rods [3810] 11.
Prepared rubber accelerators; compound plasticisers for rubber or
plastics, not elsewhere specified or included; antioxidising
preparations and other compound stabilisers for rubber or plastics.;
such as Vulcanizing agents for rubber [3812] 12. Reaction
initiators, reaction accelerators and catalytic preparations,
notelsewhere specified or included. [3815] 13. Refractory cements,
mortars, concretes and similar compositions, other than products of
heading 3801 [3816] 14. Mixed alkylbenzenes and mixed
alkylnaphthalenes, etc. [3817] 15. Chemical elements doped for use
in electronics, in the form of discs, wafers or similar forms;
chemical compounds doped for use in electronics [3818]; other than
silicon wafers. 16. Prepared culture media for the development or
maintenance of micro-organisms (including viruses and the like) or
of plant, human or animal cells [3821]. 17. Diagnostics or
laboratory reagents, etc. [3822] 18. Industrial monobolic fatty
acids, acid oils from refining; industrial fatty alcohols [3823] 19.
Prepared binders for foundry moulds or cores; chemical products and
preparations of the chemical or allied industries (including those
consisting of mixtures of natural products), not elsewhere specified
or included; including Ready mix concrete (3824 50 10), retarders
used in printing industry (3824 90), Salts for curing or salting
(3824 90 16), Surface tension reducing agents (3824 90 17), Water
treatment chemicals (3824 90 22), Stencil correction fluid (3824 90
24), Precipitated Silica (3824 90 25) [3824]. 20. 3825 Residual
products of the chemical or allied industries, not elsewhere
specified or included; [except municipal waste; sewage sludge; other
wastes specified in Note 6 to this Chapter.] 21. Biodiesel and
mixtures thereof, not containing or containing less than 70% by
weight of petroleum oils and oils obtained from bituminous minerals
[3826].
All goods not specified elsewhere 1. 3811 Anti-knock preparations,
oxidation inhibitors, gum inhibitors, viscosity improvers,
anti-corrosive preparations and other prepared additives, for
mineral oils (including gasoline) or for other liquids used for the
same purposes as mineral oils. 2. 3813 Preparations and charges for
fireextinguishers; charged fire-extinguishing grenades. 3. 3814
Organic composite solvents and thinners, not elsewhere specified or
included; prepared paint or varnish removers. 4. 3819 Hydraulic
brake fluids and other prepared liquids for hydraulic transmission,
not containing or containing less than 70% by weight of petroleum
oils or oils obtained from bituminous minerals. 5. 3820 Antifreezing
preparations and prepared de-icing fluids.
39 39 (Plastics and articles thereof) 1. Plastic bangles 1. Feeding bottles. All goods not specified elsewhere 1. Primary polymers [all goods
falling under 3901 to 3913] 2. Ion exchangers based on primary
polymers [3914] 3. Waste, parings and scrap, of plastics [3915] 4.
All goods including canes of plastics [3916] 5. Tubes, pipes and
hoses, and fittings therefor, of plastics [3917] 6. Self-adhesive
plates, sheets, film, foil, etc. of plastics [3919] 7. Other plates,
sheets, film, foil, etc. of plastics [3920, 3921] 8. Articles for
conveyance or packing of goods, etc. of plastics [3923] 1.
Tableware, kitchenware, other household articles and Hygiene or
toilet articles, of plastics [3924] 9. Builder's wares of plastics,
not elsewhere specified (like reservoirs, vats, shutters,
containers, doors and windows and their frames, thresholds, blinds
etc.) [3925] 10. PVC Belt Conveyor (3926 90 10)]
1. Floor coverings of plastics, whether or not self-adhesive, in
rolls or in form of tiles; wall or ceiling coverings of plastics
[3918] 2. Baths, shower baths, sinks, wash basins, bidets, lavatory
pans, seats and covers, flushing cisterns and similar sanitary ware
of plastics [3922] 3. Other articles of plastics and articles of
other materials of headings 3901 to 3914 [except bangles of plastic
(3926 40 11) and PVC Belt Conveyor (3926 90 10)] [3926]
40 40 (Rubber and articles thereof) 1. Condoms and contraceptives [4014] 1. Natural rubber, balata, gutta-percha, guayule, chicle and similar
natural gums, in primary forms or in plates, sheets or strip [4001]
2. Toy balloons made of natural rubber latex [4016] 3. Pneumatic
tyres or inner tubes, of rubber, of a kind used on/in bicycles,
cycle -rickshaws and three wheeled powered cycle rickshaws [4011,
4013]
1. Latex Rubber Thread [4007] 2. Surgical rubber gloves or medical
examination rubber gloves [4015] 3. Nipples of feeding bottles
[4014]
All goods not specified elsewhere 1. 4002 Synthetic rubber and
factice derived from oils, in primary forms or in plates, sheets or
strip; mixtures of any product of heading 4001 with any product of
this heading, in primary forms or in plates, sheets or strip; such
as Latex, styrene butadiene rubber, butadiene rubber (BR),
Isobuteneisoprene (butyl) rubber (IIR), Ethylene-propylene
Non-conjugated diene rubber (EPDM) 2. 4003 Reclaimed rubber in
primary forms or in plates, sheets or strip. 3. 4004 Waste, parings
and scrap of rubber (other than hard rubber) and powders and
granules obtained therefrom. 4. 4005 Compounded rubber,
unvulcanised, in primary forms or in plates, sheets or strip. 5.
4006 Other forms (for example, rods, tubes and profile shapes) and
articles (for example, discs and rings), of unvulcanised rubber. 6.
4007 Vulcanised rubber thread and cord, other than latex rubber
thread. 7. 4008 Plates, sheets, strip, rods and profile shapes, of
vulcanised rubber other than hard rubber. 8. 4009 Tubes, pipes and
hoses, of vulcanised rubber other than hard rubber, with or without
their fittings (for example, joints, elbows, flanges). 9. 4010
Conveyor or transmission belts or belting, of vulcanised rubber. 10.
4014 Hygienic or pharmaceutical articles (including teats), of
vulcanised rubber other than hard rubber, with or without fittings
of hard rubber; such as Hot water bottles, Ice bags [other than
Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber
contraceptives, female (diaphragms), such as cervical caps]. 11.
4015 Articles of apparel and clothing accessories (including gloves,
mittens and mitts), for all purposes, of vulcanised rubber other
than hard rubber [other than Surgical gloves]. 12. Erasers [4016].
1. New pneumatic tyres, of rubber used in motor cars, buses or
lorries, aircraft, motor cycles etc [4011] [other than of a kind
used on/in bicycles, cycle -rickshaws and three wheeled powered
cycle rickshaws.]
2. Retreaded or used tyres and flaps [4012] 3. Inner tubes of rubber
[4013] [other than of a kind used on/in bicycles, cycle – rickshaws
and three wheeled powered cycle rickshaws.] 4. Other articles of
vulcanised rubber including Floor coverings and mats, rubber boats
or dock fenders, air mattress, rubber cots for textile industry,
cushions, of vulcanised rubber (other than erasers) [4016] 5. Hard
rubber and articles of Hard Rubber (including printers rollers and
textile rollers and cyclostyling rollers) [4017]
41 . 41 [Raw Hides and Skins (other than Fur skins) and Leather Raw hides, skins, tanned or crust hides and skins, not further
prepared [4101 to 4106] 1. 4101 Raw hides and skins of bovine
(including buffalo) or equine animals (fresh, or salted, dried,
limed, pickled or otherwise preserved, but not tanned,
parchmentdressed or further prepared), whether or not dehaired or
split. 2. 4102 Raw skins of sheep or lambs (fresh, or salted, dried,
limed, pickled or otherwise preserved, but not tanned, parchment
dressed or further prepared), whether or not with wool on or split.
3. 4103 Other raw hides and skins (fresh, or salted, dried, limed,
pickled or otherwise preserved, but not tanned, parchmentdressed or
further prepared), whether or not dehaired or split. 4. 4104 Tanned
or crust hides and skins of bovine (including buffalo) or equine
animals, without hair on, whether or not split, but not further
prepared. 5. 4105 Tanned or crust skins of sheep or lambs, without
wool on, whether or not split, but not further prepared. 6. 4106
Tanned or crust hides and skins of other animals, without wool or
hair on, whether or not split, but not further prepared.]
All goods, that is leather further prepared, etc. [4107 to 4115] 1.
4107 Leather further prepared after tanning or crusting, including
parchment-dressed leather, of bovine (including buffalo) or equine
animals, without hair on, whether or not split, other than leather
of heading 4114. 4107 to 4111 Blank in Tariff. 2. 4112 Leather
further prepared after tanning or crusting, including
parchment-dressed leather, of sheep or lamb, without wool on,
whether or not split, other than leather of heading 4114. 3. 4113
Leather further prepared after tanning or crusting, including
parchment-dressed leather, of other animals, without wool or hair
on, whether or not split, other than leather of heading 4114. 4.
4114 Chamois (including combination chamois) leather; patent leather
and patent laminated leather; metallised leather. 5. 4115
Composition leather with a basis of leather or leather fibre, in
slabs, sheets or strip, whether or not in rolls; parings and other
waste of leather or of composition leather, not suitable for the
manufacture of leather articles; leather dust, powder and flour
42 42 [Articles of leather; saddlery and harness; travel goods,
handbags and similar containers; articles of animal gut (other than
silk-worm gut)]
1. Gloves specially designed for use in sports [4203] All goods not specified elsewhere 1. 4201 Saddlery and harness for
any animal (including traces, leads, knee pads, muzzles, saddle
cloths, saddle bags, dog coats and the like), of any material. 2.
4202 Trunks, suitcases, vanity-cases, executive-cases, briefcases,
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,
map-cases, cigarettecases, to-baccopouches, tool bags, sports bags,
bottlecases, jewellery boxes, powder-boxes, cutlery cases and
similar containers, of leather, of sheeting of plastics, of textile
materials, of vulcanised fibre or of paperboard, or wholly or mainly
covered with such materials or with paper 3. 4203 Articles of
apparel and clothing accessories, of leather or of composition
leather. 4204 Blank in Tariff.4. 4205 Other articles of leather or
of composition leather. 5. 4206 Articles of gut (other than
silk-worm gut), of goldbeater's skin, of bladders or of tendons.
43 43 (Furskin and artificial fur; manufacturers thereof) 1. 4301 Raw furskins, including heads, tails, paws and other pieces
or cuttings, suitable for furriers' use), other than raw hides and
skins of heading 4101, 4102 or 4103; of mink, of lamb, of fox, etc.
2. 4302 Tanned or dressed furskins (including heads, tails, paws and
other pieces or cuttings), unassembled, or assembled (without the
addition of other materials) other than those of heading 4303; such
as Calf skins, with hair on, tanned or dressed, Hides or skins of
other bovine and equine animals with hair on, tanned or dressed,
etc. 3. 4304 Artificial fur; Artificial fur as trimmings and
embellishments for garments, made ups, knitwear, plastic and leather
goods.
All goods not specified elsewhere 1. 4303 Articles of apparel,
clothing accessories and other articles of furskin. 2. 4304 Articles
of artificial fur.
44 44 (Wood and articles of wood, wood charcoal) 1. Firewood or fuel wood [4401] 2. Wood charcoal (including shell or
nut charcoal), whether or not agglomerated [4402]
1. Wood in chips or particles; sawdust and wood waste and scrap,
whether or not agglomerated in logs, briquettes, pellets or similar
forms [4401]
All goods not specified elsewhere 1. 4404 Hoopwood; split poles;
piles, pickets and stakes of wood, pointed but not sawn lengthwise;
wooden sticks, roughly trimmed but not turned, bent or otherwise
workedsuitable for the manufacture of walking-sticks, umbrellas,
tool handles or the like. 2. 4405 Wood wool; wood flour. 3. 4406
Railway or tramway sleepers (cross-ties) of wood. 4. The following
goods, namely: — a. Cement Bonded Particle Board; b. Jute Particle
Board; c. Rice Husk Board; d. Glass-fibre Reinforced Gypsum Board
(GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk
Particle Boardh. Particle/fibre board manufactured from agricultural
crop residues. 5. 4415 Packing cases, boxes, crates, drums and
similar packings, of wood; cable-drums of wood; pallets, box pallets
and other load boards, of wood; pallet collars of wood. 6. 4416
Casks, barrels, vats, tubs and other coopers' products and parts
thereof, of wood, including staves. 7. 4417 Tools, tool bodies, tool
handles, broom or brush bodies and handles, of wood; boot or shoe
lasts and trees, of wood. 8. 4420 Wood marquetry and inlaid wood;
caskets and cases for jewellery or cutlery, and similar articles, of
wood; statuettes and other ornaments, of wood; wooden articles of
furniture not falling in Chapter 94. 9. 4421 Other articles of wood;
such as clothes hangers, Spools, cops, bobbins, sewing thread reels
and the like of turned wood for various textile machinery, Match
splints, Pencil slats, Parts of wood, namely oars, paddles and
rudders for ships, boats and other similar floating structures,
Parts of domestic decorative articles used astableware and
kitchenware [other than Wood paving blocks, articles of densified
wood not elsewhere included or specified, Parts of domestic
decorative articles used as tableware and kitchenware]
1. Wood in the rough [4403] 2. Wood sawn or chipped [4407] 3. All
goods [other than for match splints] [4408] 4. Wood (including
strips and friezes for parquet flooring, not assembled) continuously
shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded,
moulded, rounded or the like) along any of its edges or faces,
whether or not planed, sanded or end-jointed [4409] 5. Resin bonded
bamboo mat board, with or without veneer in between 6. Bamboo
flooring tiles 7. Tableware and Kitchenware of wood [4419]
1. Particle board, Oriented Strand Board (OSB) and similar board
(for example, wafer board) of wood or other ligneous materials,
whether or not agglomerated with resins or other organic binding
substances, other than specified boards [4410] 2. Fibre board of
wood or other ligneous materials, whether or not bonded with resins
or other organic substances, other than specified boards [4411] 3.
Plywood, veneered panels and similar laminated wood [4412] 4.
Densified wood, in blocks, plates, strips, or profile shapes [4413]
5. Wooden frames for paintings, photographs, mirrors or similar
objects [4414] 6. Builders’ joinery and carpentry of wood, including
cellular wood panels, assembled flooring panels, shingles and shakes
[4418] 7. Wood paving blocks, articles of densified wood not
elsewhere included or specified, Parts of domestic decorative
articles used as tableware and kitchenware.
45 45 (Cork and articles of cork) 1. 4501 Natural cork, raw or simply prepared. All goods not specified elsewhere 1. 4501 Waste cork; crushed,
granulated or ground cork. 2. 4502 Natural cork, debacked or roughly
squared, or in rectangular (including square) blocks, plates, sheets
or strip (including sharp-edged blanks for corks or stoppers). 3.
4503 Articles of natural cork such as Corks and Stoppers,
Shuttlecock cork bottom. 4. 4504 Agglomerated cork (with or without
a binding substance) and articles of agglomerated cork.]
46 46 (Manufactures of straw, of esparto or of other plaiting
materials; Basket-ware and wickerwork)
All goods 1. 4601 Plaits and similar products of plaiting materials,
whether or not assembled into strips; plaiting materials, plaits and
similar products of plaiting materials, bound together in parallel
strands or woven, in sheet form, whether or not being finished
articles (for example, mats matting, screens) of vegetables
materials such as of Bamboo, of rattan, of Other Vegetable
materials. 2. 4602 Basketwork, wickerwork and other articles, made
directly to shape from plaiting materials or made up from goods of
heading 4601; articles of loofah.
47 47 [Pulp of wood or of other fibrous cellulosic material; recovered
(waste and scrap) paper or paperboard]
All goods 1. 4701 Mechanical wood pulp. 2. 4702 Chemical wood pulp,
dissolving grades. 3. 4703 Chemical wood pulp, soda or sulphate,
other than dissolving grades. 4. 4704 Chemical wood pulp, sulphite,
other than dissolving grades
48 48 (Paper and paperboard; articles of paper pulp, of paper or of
paperboard)
1. Judicial, Nonjudicial stamp papers, Court fee stamps when sold by
the Government Treasuries or Vendors authorized by the Government,
Postal items, like envelope, Post card etc., sold by Government,
rupee notes when sold to the Reserve Bank of India & Cheques, lose
or in book form [4802, 4817]
1. Newsprint, in rolls or sheets [4801] 1. Uncoated paper and paperboard, uncoated kraft paper, greaseproof
paper, glassine paper, composite paper etc. [4802, 4804, 4805, 4806
20 00, 4806 40 10, 4807, 4808, 4810, 4817] 2. Aseptic packaging
paper [4811] 3. Boxes, pouches, wallets and writing compendiums, of
paper or paperboard, containing an assortment of paper stationery
including writing blocks [4817]. 4. Cartons, boxes and cases of
corrugated paper or paper board [4819] 5. Exercise book, graph book,
& laboratory note book [4820] 6. Kites [4823] 7. Paper pulp moulded
trays [4823] 8. Braille paper [4823 90 11] 9. Paper splints for
matches, whether or not waxed, Asphaltic roofing sheets
All goods not specified elsewhere 1. 4803 Toilet or facial tissue
stock, towel or napkin stock and similar paper of a kind used for
household or sanitary purposes, cellulose wadding and webs of
cellulose fibres, whether or not creped, crinkled, embossed,
perforated, surfacecoloured, surfacedecorated or printed, in rolls
or sheets. 2. 4806 Vegetable parchment, tracing papers and other
glazed transparent or translucent papers, in rolls or sheets. 3.
4809 Carbon paper, self-copy paper and other copying or transfer
papers (including coated or impregnated paper for duplicator
stencils or offset plates), whether or not printed, in rolls or
sheets. 4. 4811 Paper, paperboard, cellulose waddingand webs of
cellulose fibres, coated, impregnated, covered, surfacecoloured,
surfacedecorated or printed, in rolls or rectangular (including
square) sheets, of any size, other than goods of the kind described
in heading 4803, 4809 or 4810 [Other aseptic packaging paper and 5.
4812 Filter blocks, slabs and plates, of paper pulp. 6. 4813
Cigarette paper, whether or not cut to size or in the form of
booklets or tubes. 7. 4815 – Blank in Tariff 8. 4816 Carbon paper,
self-copy paper and other copying or transfer papers (other than
those of heading 4809), duplicator stencils and offset plates, of
paper, whether or not put up in boxes. 9. 4817 Envelopes, letter
cards, plain postcards and correspondence cards, of paper or
paperboard; [other than boxes, pouches, wallets and writing
compendiums, of paper or paperboard, containing an assortment of
paper stationery including writing blocks]. 10. 4818 Toilet paper
and similar paper, cellulose wadding or webs of cellulose fibres, of
a kind used for household or sanitary purposes, in rolls of a width
not exceeding 36 cm, or cut to size or shape; handkerchiefs,
cleansing tissues, towels, table cloths, serviettes, napkins for
babies, tampons, bed sheets and similar household, sanitary or
hospital articles, articles of apparel and clothing accessories, or
paper pulp, paper, cellulose wadding or webs of cellulose fibres.
11. 4820 Registers, account books, note books, order books, receipt
books, letter pads, memorandum pads, diaries and similar articles,
exercise books, blotting-pads, binders (loose-leaf or other),
folders, file covers, manifold business forms, interleaved carbon
sets and other articles of stationary, of paper or paperboard; and
book covers, of paper or paperboard [including Albums for samples or
for collections]. 12. 4821 Paper or paperboard labels of all kinds,
whether or not printed. 13. 4822 Bobbins, spools, cops and similar
supports of paper pulp, paper or paperboard (whether or not
perforated or hardened). 14. 4823 Other paper, paperboard, cellulose
wadding and webs of cellulose fibres, cut to size or shape; other
articles of paper pulp, paper, paperboard,cellulose wadding or webs
of cellulose fibres [other than paper pulp moulded trays]
1. Wall paper and similar wall coverings [4814]
49 49 (Printed books, newspapers, pictures and other products of the
printing industry, manuscripts, typescripts and plans)
1. Printed books, including Braille books [4901] and newspaper,
periodicals & journals [4902], maps, atlas, chart & globe [4905]
[4902 Newspapers, journals and periodicals, whether or not
illustrated or containing advertising material. 4905 Maps and
hydrographic or similar charts of all kinds, including atlases, wall
maps, topographical plans and globes, printed.]
4901 Brochures, leaflets and similar printed matter, whether or not
in single sheets
All goods not specified elsewhere 1. 4903 Children's picture,
drawing or colouring books. 2. 4904 Music, printed or in manuscript,
whether or not bound or illustrated. 3. 4906 Plans and drawings for
architectural, engineering, industrial, commercial, topographical or
similar purposes, being originals drawn by hand; hand-written texts;
photographicreproductions on sensitised paper and carbon copies of
the foregoing. 4. 4907 Unused postage, revenue or similar stamps of
current or new issue in the country in which they have, or will
have, a recognised face value; stampimpressed paper; banknotes;
cheque forms; stock, share or bond certificates and similar
documents of title. 5. Transfers (decalcomanias) [4908] 6. 4909
Printed or illustrated postcards; printed cards bearing personal
greetings, messages or announcements, whether or not illustrated,
with or without envelopes or trimmings. 7. 4910 Calendars of any
kind, printed, including calendar blocks. 8. 4911 Other printed
matter, including printed pictures and photographs; such as Trade
advertising material, Commercial catalogues and the like, printed
Posters, Commercial catalogues, Printed inlay cards, Pictures,
designs and photographs, Plan and drawings for architectural
engineering, industrial, commercial, topographical or similar
purposes reproduced with the aid of computer or any other devices.
65 65 (Headgear and parts thereof) 1. Safety headgear such as helmets [6506 10] 1. 6504 Hats and other
headgear, plaited or made by assembling strips of any material,
whether or not lined or trimmed. 2. 6505 Hats and other headgear,
knitted or crocheted, or made up from lace, felt or other textile
fabric, in the piece (but not in strips), whether or not lined or
trimmed; hair-nets of any material, whether or not lined or trimmed.
All goods not specified elsewhere [other than helmets, textile head
gears] 2. 6501 Hat-forms, hat bodies and hoods of felt, neither
blocked to shape nor with made brims; plateaux and manchons
(including slit manchons), of felt. 3. 6502 Hatshapes, plaited or
made by assembling strips of any material, neither blocked to shape,
nor with made brims, nor lined, nor trimmed. 4. 6503 – Blank in
Tariff.5. 6506 Other headgear, whether or not lined or trimmed. 6.
6507 Headbands, linings, covers, hat foundations, hat frames, peaks
and chinstraps, for headgear.
66 66 (Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips,
ridingcrops and parts thereof)
All goods 1. 6601 Umbrellas and sun umbrellas (including
walkingstick umbrellas, garden umbrellas and similar umbrellas). 2.
6602 Walkingsticks, seat-sticks, whips, riding-crops and the like.
3. 6603 Parts, trimmings and accessories of articles of heading 6601
or 6602.]
67 67 (Prepared feathers and down and articles made of feather or of
down – artificial flowers; articles of human hair)
1. Skins and other parts of birds with their feathers or down,
feathers, parts of feathers, down and articles thereof [6701 all
goods]
All goods not specified elsewhere 1. 6702 Artificial flowers,
foliage and fruit and parts thereof; articles made of artificial
flowers, foliage or fruit. 2. 6703 Human hair, dressed, thinned,
bleached or otherwise worked; wool or other animal hair or other
textile materials, prepared for use in making wigs or the like. 3.
6704 Wigs, false beards, eyebrows and eyelashes, switches and the
like, of human or animal hair or of textile materials; articles of
human hair not elsewhere specified or included.
68 68 (Articles of stone, plaster, cement, asbestos, mica or similar
material)
1. Sand lime bricks
2. Fly ash bricks.
1. 6804 Millstones, grindstones, grinding wheels and the like,
without frameworks, for grinding, sharpening, polishing, trueing or
cutting, hand sharpening or polishing stones, and parts thereof, of
natural stone, of agglomerated natural or artificial abrasives, or
of ceramics, with or without parts of other materials 2. 6805
Natural or artificial abrasive powder or grain, on a base of textile
material, of paper, of paperboard or of other materials, whether or
not cut to shape or sewn or otherwise made up; such as Abrasive
cloths, Emery or corundum coated paper, Flint coated paper, Glass or
sand coated paper. 3. 6806 Slag wool, rock wool and similar mineral
wools; exfoliated vermiculite, expanded clays, foamed slag and
similar expanded mineral materials; mixtures and articles of
heat-insulating, sound-insulating or sound-absorbing mineral
materials, other than those of heading 6811 or 6812 or chapter 69.
4. 6811 Articles of asbestos-cement, of cellulose fibrecement or the
like.
All goods not specified elsewhere 1. 6801 Setts, curbstones and
flagstones, of natural stone (except slate). 2. 6802 Worked
monumental or building stone (except slate) and articles thereof,
other than goods of heading 6801; mosaic cubes and the like, of
natural stone (including slate), whether or not on a backing;
artificially coloured granules, chippings and powder, of natural
stone (including slate); of marble, travertine and alabaster, of
Granite, of Other calcareous stone. 3. 6803 Worked slate and
articles of slate or of agglomerated slate.4. 6807 Articles of
asphalt or of similar material (for example, petroleum bitumen or
coal tar pitch). 5. 6808 Panels, boards, tiles, blocks and similar
articles of vegetable fibre, of straw or of shavings, chips,
particles, sawdust or other waste, of wood, agglomerated with
cement, plaster or other mineral binders. 6. 6809 Articles of
plaster or of compositions based on plaster; such as Boards, sheets,
panels, tiles and similar articles, not ornamented. 7. 6810 Articles
of cement, of concrete or of artificial stone, whether or not
reinforced; such asTiles, flagstones, bricks and similar articles,
Building blocks and bricks, Cement bricks, Prefabricated structural
components for Building or civil engineering, Prefabricated
structural components for building or civil engineering. 8. 6812
Fabricated asbestos fibres; mixtures with a basis of asbestos or
with a basis of asbestos and magnesium carbonate; articles of such
mixtures or of asbestos (for example, thread, woven fabric,
clothing, headgear, footwear, gaskets), whether or not reinforced,
other than goods of heading 6811 or 68139. 6813 Friction material
and articles thereof (for example, sheets, rolls, strips, segments,
discs, washers, pads), not mounted, for brakes, for clutches or the
like, with a basis of asbestos, of other mineral substances or of
cellulose, whether or not combined with textiles or other materials.
10. 6814 Worked mica and articles of mica, including agglomerated or
reconstituted mica, whether or not on a support of paper, paperboard
or other materials. 11. 6815 Articles of stone or of other mineral
substances (including carbon fibres, articles of carbon fibres and
articles of peat), not elsewhere specified or included.
69 69 (Ceramic products) 1. Earthen pot and clay lamps [6912 00 40] 1. Building bricks [6904 10 00] 2. Bricks of fossil meals or similar
siliceous earths [6901 00 10] 3. Earthen or roofing tiles [6905 10
00]
1. Refractory bricks, blocks, tiles and similar refractory ceramic
constructional goods, other than those of siliceous fossil meals or
similar siliceous earths. [all goods of 6902, 6903] 1. 6911
Tableware, kitchenware, other household articles and toilet
articles, of porcelain or china. 2. 6912 Ceramic tableware,
kitchenware, other household articles and toilet articles, other
than of porcelain or china [other than Earthen pot and clay lamps].
All goods not specified elsewhere 2. 6901 Blocks, tiles and other
ceramic goods of siliceous fossil meals (for example, kieselguhr,
tripolite or diatomite) or of similar siliceous earths. 3. 6903
Other refractory ceramic goods (for example, retorts, crucibles,
muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and
rods), other than those of siliceous fossil meals or of similar
siliceous earths. 4. 6904 Ceramic flooring blocks, support or filler
tiles and the like.5. 6905 Chimney-pots, cowls, chimney liners,
architectural ornaments and other ceramic constructional goods. 6.
6906 Ceramic pipes, conduits, guttering and pipe fittings. 7. 6907
Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes
and the like, whether or not on a backing; finishing ceramics 8.
6908 Glazed ceramic flags and paving, hearth or wall tiles; glazed
ceramic mosaic cubes and the like, whether or not on a backing. 9.
6909 Ceramic wares for laboratory, chemical or other technical uses;
ceramic troughs, tubs and similar receptacles of a kind used in
agriculture; ceramic pots, jars and similar articles of a kind used
for the conveyance or packing of goods. 10. 6910 Ceramic sinks, wash
basins, wash basin pedestals, baths, bidets, water closet pans,
flushing cisterns, urinals and similar sanitary fixtures. 11. 6913
Statuettes and other ornamental ceramic articles. 12. 6914 Other
ceramic articles.
70 70 (Glass and glassware) 1. Bangles (except those made from precious metals) [7018] 1. Globes for lamps and lanterns, Founts for kerosene wick lamps,
Glass chimneys for lamps and lanterns [7020]
1. Glasses for corrective spectacles [7015 10] 2. 7001 Cullet and
other waste and scrap of glass; glass in the mass. 3. 7002 Glass in
balls (other than microspheres of heading 70.18), rods or tubes,
unworked.
4. 7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and
other containers, of glass, of a kind used for the conveyance or
packing of goods; preserving jars of glass; stoppers, lids and other
closures, of glass. 5. 7013 Glassware of a kind used for table,
kitchen, toilet, office, indoor decoration or similar purposes
(other than that of heading 7010 or 7018). 6. 7015 Clock or watch
glasses and similar glasses, glasses for noncorrective spectacles,
curved, bent, hollowed or the like, not optically worked; hollow
glass spheres and their segments, for the manufacture of such
glasses. 7. 7017 Laboratory, hygienic or pharmaceutical glassware,
whether or not graduated or calibrated. 8. 7018 Glass beads,
imitation pearls, imitation precious or semiprecious stones and
similar glass smallwares, and articles thereof other than imitation
jewellery; glass eyes other than prosthetic articles; statuettes and
other ornaments of lamp-worked glass, other than imitaion jewelery;
glass microsphers not exceeding 1 mm in diameter :9. 7019 Glass
fibres (including glass wool) and articles thereof (for example,
yarn, woven fabrics)
All goods not specified elsewhere 1. 7003 Cast glass and rolled
glass, in sheets or profiles, whether or not having an absorbent,
reflecting or nonreflecting layer, but not otherwise worked. 2. 7004
Drawn glass and blown glass, in sheets, whether or not having an
absorbent, reflecting or non-reflecting layer, but not otherwise
worked. 3. 7005 Float glass and surface ground or polished glass, in
sheets, whether or not having an absorbent, reflecting or
nonreflecting layer, but not otherwise worked. 4. 7006 Glass of
heading 70.03, 70.04 or 70.05, bent, edgeworked, engraved, drilled,
enamelled or otherwise worked, but not framed or fitted with other
materials. 5. 7007 Safety glass, consisting of toughened (tempered)
or laminated glass.6. 7008 Multiple-walled insulating units of
glass. 7. 7009 Glass mirrors, whether or not framed, including
rear-view mirrors. 8. 7011 Glass envelopes (including bulbs and
tubes), open, and glass parts thereof, without fittings, for
electric lamps, cathode-ray tubes or the like. 9. 7012 – Blank in
Tariff. 10. 7014 Signalling glassware and optical elements of glass
(other than those of heading 7015), not optically worked. 11. 7016
Paving blocks, slabs, bricks, squares, tiles and other articles of
pressed or moulded glass, whether or not wired, of a kind used for
building or construction purposes; glass cubes and other glass
smallwares, whether or not on a backing, for mosaics or similar
decorative purposes; leaded lights and the like; multicellular or
foam glass in blocks, panels, plates, shells or similar forms 12.
7020 Other articles of glass [other than Globes for lamps and
lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps
and lanterns].
72 72 (Iron and steel) All goods 1. 7201 Pig iron and spiegeleisen in pigs, blocks or other
primary forms. 2. 7202 Ferroalloys. 3. 7203 Ferrous products
obtained by direct reduction of iron ore and other spongy ferrous
products, in lumps, pellets or similar forms; iron having a minimum
purity by weight of 99.94%, in lumps, pellets or similar forms 4.
7204 Ferrous waste and scrap; remelting scrap ingots of iron or
steel. 5. 7205 Granules and powders, of pig iron, spiegeleisen, iron
or steel. 6. 7206 Iron and non-alloy steel in ingots or other
primary forms (excluding iron of heading 7203). 7. 7207 Semifinished
products of iron or non-alloy steel. 8. 7208 Flatrolled products of
iron or non-alloy steel, of a width of 600 mm or more, hot-rolled,
not clad, plated or coated. 9. 7209 Flatrolled products of iron or
non-alloy steel, of a width of 600 mm or more, cold-rolled
(coldreduced), not clad, plated or coated. 10. 7210 Flatrolled
products of iron or non-alloy steel, of a width of 600 mm or more,
clad, plated or coated. 11. 7211 Flatrolled products of iron or
non-alloy steel, of a width of less than 600 mm, not clad, plated or
coated. 12. 7212 Flatrolled products of iron or non-alloy steel, of
a width of less than 600 mm, clad, plated or coated. 13. 7213 Bars
and rods, hot-rolled, in irregularly wound coils, of iron or
nonalloy steel. 14. 7214 Other bars and rods of iron or non-alloy
steel, not further worked than forged, hot-rolled, hot-drawn or
hotextruded, but including those twisted after rolling. 15. 7215
Other bars and rods of iron or non-alloy steel. 16. 7216 Angles,
shapes and sections of iron or non-alloy steel. GST RATE SCHEDULE
FOR GOODS [As per discussions in the GST Council Meeting held on
18th May, 2017. 7217 Wire of iron or non-alloy steel. 18. 7218
Stainless steel in ingots or other primary forms; semi-finished
products of stainless steel. 19. 7219 Flatrolled products of
stainless steel, of a width of 600 mm or more. 20. 7220 Flatrolled
products of stainless steel, of a width of less than 600 mm not
further worked than hotrolled 21. 7221 Bars and rods, hot-rolled, in
irregularly wound coils, of stainless steel. 22. 7222 Other bars and
rods of stainless steel; angles, shapesand sections of stainless
steel. 23. 7223 Wire of stainless steel. 24. 7224 Other alloy steel
in ingots or other primary forms; semi-finished products of other
alloy steel. 25. 7225 Flatrolled products of other alloy steel, of a
width of 600 mm or more of sillicon electrical steel 26. 7226
Flatrolled products of other alloy steel, of a width of less than
600 mm. 27. 7227 Bars and rods, hot-rolled, in irregularly wound
coils, of other alloy steel. 28. 7228 Other bars and rods of other
alloy steel; angles, shapes and sections, of other alloy steel;
hollow drill bars and rods, of alloy or nonalloy steel. 29. 7229
Wire of other alloy steel.
73 73 (Articles of iron or steel) 1. Mathematical boxes, geometry boxes and colour boxes, pencil
sharpeners [7310 or 7326] 2. Animal shoe nails [7317] 3. Utensils
[7323] 4. Sewing needles [7319] 5. Kerosene burners, kerosene stoves
and wood burning stoves of iron or steel [7321] 6. Table or kitchen
or other household articles of iron & steel [7323]
All goods not specified elsewhere 1. 7301 Sheet piling of iron or
steel, whether or not drilled, punched or made from assembled
elements; welded angles, shapes and sections, of iron or steel. 2.
7302 Railway or tramway track construction material of iron or
steel, the following: rails, check-rails and rack rails, switch
blades, crossing frogs, point rods and other crossing pieces,
sleepers (cross-ties), fish-plates, chairs, chair wedges, sole
plates (base plates), rail clips bedplates, ties and other material
specialized for jointing or fixing rails 3. 7303 Tubes, pipes and
hollow profiles, of cast iron. 4. 7304 Tubes, pipes and hollow
profiles, seamless, of iron (other than cast iron) or steel. 5. 7305
Other tubes and pipes (for example, welded, riveted or similarly
closed), having circular cross‑ sections, the external diameter of
which exceeds 406.4 mm, of iron or steel. 6. 7306 Other tubes, pipes
and hollow profiles (for example, open seam or welded, riveted or
similarly closed), of iron or steel. 7. 7307 Tube or pipe fittings
(for example, couplings, elbows, sleeves), of iron or steel. 8.
Structures (excluding prefabricated buildings of heading 94.06) and
parts of structures (for example, bridges and bridge‑sections,
lock‑gates, towers, lattice masts, roofs, roofing frame‑works, doors
and windows and their frames and thresholds for doors, and shutters,
balustrades, pillars, and columns), of iron or steel; plates, rods,
angles, shapes, section, tubes and the like, prepared for using
structures, of iron or steel [other than transmission towers] [7308]
9. Reservoirs, tanks, vats and similar containers for any material
(other than compressed or liquefied gas), of iron or steel, of a
capacity exceeding 300 l, whether or not lined or heat-insulated,
but not fitted with mechanical or thermal equipment [7309] 10.
Tanks, casks, drums, cans, boxes and similar containers, for any
material (other than compressed or liquefied gas), of iron or steel,
of a capacity not exceeding 300 l, whether or not lined or
heat-insulated, but not fitted with mechanical or thermal equipment
[7310] 11. Chain and parts thereof, of iron or steel falling under
7315 20, 7315 81, 7315, 82, 7315 89, 7315 90 [7315]. 12. 7311
Containers for compressed or liquefied gas, of iron or steel. 13.
7312 Stranded wire, ropes, cables, plaited bands, slings and the
like, of iron or steel, not electrically insulated. 14. 7313 Barbed
wire of iron or steel; twisted hoop or single flat wire, barbed or
not, and loosely twisted double wire, of a kind used for fencing, of
iron or steel. 15. 7314 Cloth (including endless bands), grill,
netting and fencing, of iron or steel wire; expanded metal of iron
or steel. 16. Anchors, grapnels and parts thereof, of iron or steel
[7316] 17. 7317 Nails, tacks, drawing pins, corrugated nails,
staples (other than those of heading 8305) and similar articles, of
iron or steel, whether or not with heads of other material, but
excluding such articles with heads of copper. 18. 7318 Screws,
bolts, nuts, coach screws, screw hooks, rivets, cotters,
cotterpins, washers (including spring washers) and similar articles,
of iron or steel. 19. 7319 Sewing needles, knitting needles,
bodkins, crochet hooks, embroidery stilettos and similar articles,
for use in the hand, of iron or steel; safety pins and other pins of
iron or steel, not elsewhere specified or included. 20. Springs and
leaves for springs, of iron and steel [7320] 21. LPG stoves [7321]
22. 7323 iron or steel wool; pot scourers and scouring or polishing
pads, gloves and the like, of iron or steel. 23. Other cast articles
of iron or steel; such as Grinding balls and similar articles for
mills, Rudders for ships or boats, Drain covers, Plates and frames
for sewage water or similar system [7325] 24. Other articles of iron
and steel, forged or stamped, but not further worked; such as
Grinding balls and similar articles for mills, articles for
automobiles and Earth moving implements, articles of iron or steel
Wire, Tyre bead wire rings intended for use in the manufacture of
tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt
fasteners for machinery belts, Brain covers, plates, and frames for
sewages, water or similar system, Enamelled iron ware (excluding
utensil & sign board), Manufactures of stainless steel (excluding
utensils), Articles of clad metal [7326]
74 74 (Copper and articles thereof) 1. Utensils [7418] 2. Table or kitchen or other household articles
of copper [7418]
All goods not specified elsewhere 1. 7401 Copper mattes; cement
copper (precipitated copper). 2. 7402 Unrefined copper; copper
anodes for electrolytic refining. 3. 7403 Refined copper and copper
alloys, unwrought. 4. 7404 Copper waste and scrap. 5. 7405 Master
alloys of copper. 6. 7406 Copper powders and flakes. 7. 7407 Copper
bars, rods and profiles. 8. 7408 Copper wire 9. 7409 Copper plates,
sheets and strip, of a thickness exceeding 0.12.5 mm. 10. Copper
foils [7410] 11. 7411 Copper tubes and pipes. 12. 7412 Copper tube
or pipe fittings (for example, couplings, elbows, sleeves). 13.
Stranded wires and cables [7413] 14. 7414 Blank in Tariff. 15. 7415
Nails, tacks, drawing pins, staples (other than those of heading
83.05) and similar articles, of copper or of iron or steel with
heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters,
cotter-pins, washers (including spring washers) and similar
articles, of copper. 16. 7416, 7417 Blank in Tariff]
1. All goods other than utensils i.e. sanitary ware and parts
thereof of copper [7418] 2. Other articles of copper [including
chain and parts thereof under 7419 10 and other articles under 7419
99] but not including metal castings under 7419 91 00 [7419]
75 75 (Nickel and articles thereof) All goods 1. 7501 Nickel mattes, nickel oxide sinters and other
intermediate products of nickel metallurgy. 2. 7502 Unwrought
nickel. 3. 7503 Nickel waste and scrap. 4. 7504 Nickel powders and
flakes. 5. 7505 Nickel bars, rods, profiles and wire. 6. 7506 Nickel
plates, sheets, strip and foil. 7. 7507 Nickel tubes, pipes and tube
or pipe fittings (for example, couplings, elbows, sleeves). 8. Other
articles of nickel; such as cloth, grill and netting, of nickel
Wire, Electroplating anodes of nickel, Blanks ordinarily used for
manufacturing tubes & pipes of nickel, Nickel screen, Other articles
of nickel and nickel alloy [7508]
76 76 (Aluminium and articles thereof) 1. Utensils [7615] 2. Table or kitchen or other household articles
of aluminium [7615]
All goods not specified elsewhere 1. 7601 Aluminium alloys; such as
Ingots, Billets, Wire-bars, Wire-rods 2. 7602 Aluminium waste and
scrap. 3. 7603 Aluminium powders and flakes. 4. 7604 Aluminium bars,
rods and profiles. 5. 7605 Aluminium wire. 6. 7606 Aluminium plates,
sheets and strip, of a thickness exceeding 0.2 mm. 7. 7608 Aluminium
tubes and pipes. 8. 7609 Aluminium tube or pipe fittings (for
example, couplings, elbows, sleeves). 9. 7610 Aluminium structures
(excluding prefabricated buildings of heading 94.06) and parts of
structures (for example, bridges and bridge-sections, towers,
lattice masts, roofs, roofing frameworks, balustrades, pillars and
columns); aluminium plates. rods, profiles, tubes and the like,
prepared for use in structures. 10. Aluminium reservoirs, tanks,
vats and similar containers, for any material (other than compressed
or liquefied gas), of a capacity exceeding 300 l, whether or not
lined or heatinsulated, but not fitted with mechanical or thermal
equipment [7611] 11. Aluminium casks, drums, cans, boxes, etc.
[7612]12. Aluminium containers for compressed or liquefied gas
[7613] 13. Stranded wires and cables [7614] 14. 7616 Other articles
of aluminium; such as nails, tacks, staples (other than those of
heading 83.05), screws, bolts, nuts, screw hooks, rivets, cotters,
cotter-pins, washers and similar articles, cloth, grill, netting and
fencing, of aluminium Wire.
1. Aluminium foil (whether or not printed or backed with paper,
paperboard, plastics or similar backing materials) of a thickness
(excluding any backing) not exceeding 0.2 mm. [7607] 2. Doors,
windows and their frames and thresholds for doors under 7610 10 00
[7610] 3. All goods other than utensils i.e. sanitary ware and parts
thereof [7615].
77 77 (blank in tariff)
78 78 (Lead and articles thereof) All goods 1. 7801 Unwrought lead. 2. 7802 Lead waste and scrap. 3.
7803 Blank in Tariff
4. 7804 Lead plates, sheets, strip and foil; lead powders and
flakes. 5. 7805 Blank in Tariff. 6. Other articles of lead
(including sanitary fixtures and Indian lead seals) [7806]
79 79 (Zinc and articles thereof) All goods 1. 7901 Unwrought zinc. 2. 7902 Zinc waste and scrap. 3.
7903 Zinc dust, powders and flakes. 4. 7904 Zinc bars, rods,
profiles and wire. 5. 7905 Zinc plates, sheets, strip and foil. 6.
Other articles of zinc including sanitary fixtures [7907]
80 80 (Tin and articles thereof) All goods 1. 8001Unwrought tin. 1. 8002 Tin waste and scrap. 2. 8003
Tin bars, rods, profiles and wire] 3. Other articles of tin [8007]
81 81 (Other base metals; cermets; articles thereof) All goods 1. Other base metals, such as Tungsten, Molybdenum,
Tantalum, Magnesium, Cobalt mattes, and other intermediate products
of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium,
Antimony, Manganese, Beryllium, chromium, germanium, vanadium,
gallium, hafnium, indium, niobium (columbium), rhenium and thallium,
and cermets, including their waste scrap [other than Articles of
other base metals and articles of cermets] [8101 to 8113] 2.
Articles of other base metals and articles of cermets (other than
waste and scrap) [8110 to 8113]
82 82 (Tools, implements, cutlery, spoons and forks of base metal;
parts thereof of base metal)
1. Agricultural implements manually operated or animal driven [8201]
2. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks
and rakes; axes, bill hooks and similar hewing tools; secateurs and
pruners of any kind; scythes, sickles, hay knives, hedge shears,
timber wedges and other tools of a kind used in agriculture,
horticulture or forestry [8201].
1. Pencil sharpeners and blades thereof [8214] 2. Knives with
cutting blades, serrated or not (including pruning knives), other
than knives of heading 8208, and blades therefor [8211] 3. Paper
knives [8114]
All goods not specified elsewhere 1. 8203 Files, rasps, pliers
(including cutting pliers), pincers, tweezers, metal cutting shears,
pipecutters, bolt croppers, perforating punches and similar hand
tools.
2. 8204 Handoperated spanners and wrenches (including torque meter
wrenches but not including tap wrenches); interchangeable spanner
sockets, with or without handles. 3. 8205 Hand tools (including
glaziers' diamonds), not elsewhere specified or included; blow
lamps; vices, clamps and the like, other than accessories for and
parts of, machine-tools or water-jet cutting machines; anvils;
portable forges; hand or pedal-operated grinding wheels with
frameworks 4. 8206 Tools of two or more of the headings 8202 to
8205, put up in sets for retail sale. 5. 8207Interchangeable tools
for hand tools, whether or not power-operated, or for machine-tools
(for example, for pressing, stamping, punching, tapping, threading,
drilling, boring, broaching, milling, turning or screw driving),
including dies for drawing or extruding metal, and rock drilling or
earth boring tools 6. 8208 Knives and cutting blades, for machines
or for mechanical appliances. 7. 8209 Plates, sticks, tips and the
like for tools, unmounted, of cermets.
8. 8210 Handoperated mechanical appliances, weighing 10 kg or less,
used in the preparation, conditioning or serving of food or drink.
9. 8213 Scissors, tailors' shears and similar shears, and blades
therefor. 10. 8215 Spoons, forks, ladles, skimmers, cakeservers,
fish-knives, butter-knives, sugar tongs and similar kitchen or
tableware.
1. Razors and razor blades (including razor blade blanks in strips)
[8212] 2. Other articles of cutlery (for example, hair clippers,
butchers' or kitchen cleavers, choppers and mincing knives,);
manicure or pedicure sets and instruments (including nail files);
other than paper knives, pencil sharpeners and blades thereof
[8214].
83 83 (Miscellaneous articles of base metal) 1. 8301 Padlocks and locks (key, combination or electrically
operated), of base metal; clasps and frames with clasps,
incorporating locks, of base metal; keys for any of theforegoing
articles, of base metal. 2. Bells, gongs and the like [8306] 3.
Flexible tubing of base metal [8307] 4. Stoppers, caps and lids
(including crown corks, screw caps and pouring stoppers), capsules
for bottles, threaded bungs, bung covers, seals and other packing
accessories, of base metal [8309] 5. Wire, rods, tubes, plates,
electrodes and similar products, of base metal or of metal carbides,
coated or cored with flux material, of a kind used for soldering,
brazing, welding or deposition of metal or of metal carbides; wire
and rods, of agglomerated base metal powder, used for metal spraying
[8311]
All goods not specified elsewhere 1. 8302 Base metal mountings,
fittings and similar articles suitable for furniture, doors,
staircases, windows, blinds, coachwork, saddlery,trunks, chests,
caskets or the like; base metal hat-racks, hat-pegs, brackets and
similar fixtures; castors with mountings of base metal; automatic
door closers of base metal 2. 8303 Armoured or reinforced safes,
strong-boxes and doors and safe deposit lockers for strongrooms,
cash or deed boxes and the like, of base metal. 3. 8304 Filing
cabinets, card-index cabinets, paper trays, paper rests, pen trays,
office-stamp stands and similar office or desk equipment, of base
metal, other than office furniture of heading 9403. 4. 8305 Fittings
for loose-leaf binders or files, letter clips, letter corners, paper
clips, indexing tags and similar office articles, of base metal;
staples in strips (for example, for offices, upholstery, packaging),
of base metal. 5. 8308 Clasps, frames with clasps, buckles,
buckleclasps, hooks, eyes, eyelets and the like, of base metal, of a
kind used for clothing or clothing accessories, footwear, jewellery,
wrist watches, books, awnings, leather goods, travel goods or
saddlery or for other made up articles; tubular or bifurcated
rivets, of base metal; beads and spangles, of base metal. 6. 8310
Signplates, name-plates, address-plates andsimilar plates, numbers,
letters and other symbols, of base metal, excluding those of heading
9405.]
84 84 (Nuclear reactors, boilers, machinery and mechanical appliances;
parts thereof)
1. Handloom 1. Hand pumps and parts thereof [8413, 8414 90] 2. Solar water
heater and system [8419 19] 3. Renewable energy devices & spare
parts for their manufacture a) Bio-gas plant b) Solar power based
devices c) Solar power generating system d) Wind mills and wind
operated electricity generator
e) Waste to energy plants/devices f) Solar lantern/solar lamp g)
Ocean waves/tidal waves energy devices/plants
1. Nuclear fuel elements [8401] 2. Power driven pumps primarily
designed for handling water, namely, centrifugal pumps (horizontal
and vertical), deep tube-well turbine pumps, submersible pumps,
axial flow and mixed flow vertical pumps [8413] 3. Bicycle pumps,
hand pumps etc. [8414 20 10, 8414 20 20 or 8414 90 12]. 4. Milking
machines and dairy machinery [8434] 5. Sewing machines [8452]
6. Composting Machines [8479]
All goods not specified elsewhere. 1. Nuclear reactors; fuel
elements (cartridges), non-irradiated, for nuclear reactors;
machinery and apparatus for isotopic separation [8401] 2. Steam or
other vapour generating boilers (other than central heating hot
water boilers capable also of producing low pressure steam);
super-heated water boilers [8402] 3. Central heating boilers other
than those of heading 8402 [8403]
4. Auxiliary plant for use with boilers of heading 8402 or 8403 (for
example, economisers, superheaters, soot removers, gas recoverers);
condensers for steam or other vapour power units [8404] 5. Producer
gas or water gas generators, with or without their purifiers;
acetylene gas generators and similar water process gas generators,
with or without their purifiers [8405] 6. Steam turbines and other
vapour turbines [8406] 7. Hydraulic turbines, water wheels, and
regulators therefor [8410] 8. Turbo-jets, turbopropellers and other
gas turbines – turbojets [8411] 9. Other engines and motors
(Reaction engines other than turbo jets, Hydraulic power engines and
motors, Pneumatic power engines and motors, other, parts) [other
than wind turbine or engine] [8412] 10. 8416 Furnace burners for
liquid fuel, for pulverised solid fuel or for gas; mechanical
stokers, including their mechanical grates, mechanical ash
dischargers and similar appliances. 11. 8417 Industrial or
laboratory furnaces and ovens, including incinerators, nonelectric.
12. 8420 Calendering or other rolling machines, other than for
metals or glass, and cylinders therefor 13. Centrifuges, including
centrifugal dryers; filtering or purifying machinery and apparatus,
for liquids or gases [8421] 14. 8425 Pulley tackle and hoists other
than skip hoists; winches and capstans; jacks 15. Ship’s derricks;
cranes including cable cranes; mobile lifting frames, straddle
carriers and works trucks fitted with a crane [8426] 16. 8431 Parts
suitable for use solely or principally with the machinery of
headings 8425 to 8430 17. 8435 Presses, crushers and similar
machinery used in the manufacture of wine, cider, fruit juices or
similar beverages. 18. 8438 Machinery, not specified or included
elsewhere in this Chapter, for the industrial preparation or
manufacture of food or drink, other than machinery for the
extraction or preparation of animal or fixed vegetable fats or oils.
19. 8439 Machinery for making pulp of fibrous cellulosic material or
for making or finishing paper or paperboard. 20. 8440 Bookbinding
machinery, including booksewing machines. 21. 8441 Other machinery
for making up paper pulp, paper or paperboard, including cutting
machines of all kinds. 22. 8442 Machinery, apparatus and equipment
(other than the machines of headings 8456 to 8465) for preparing or
making plates, printing components; plates, cylinders and
lithographic stones, prepared for printing purposes (for example,
planed, grained or polished). 23. 8443 Printing machinery used for
printing by means of plates, cylinders and other printing components
of heading 84.42; other printers, copying machines and facsimile
machines, whether or not combined; parts and accessories thereof.
24. 8444 Machines for extruding, drawing, texturing or cutting
man-made textile materials. 25. 8445 Machines for preparing textile
fibres; spinning, doubling or twisting machines and other machinery
for producing textile yarns; textile reeling or winding (including
weft-winding) machines and machines for preparing textile yarns for
use on the machines of heading 8446 or 8447 26. 8446 Weaving
machines (looms).
27. 8447 Knitting machines, stitchbonding machines and machines for
making gimped yarn, tulle, lace, embroidery, trimmings, braid or net
and machines for tufting. 28. 8448 Auxiliary machinery for use with
machines of heading 84.44, 84.45, 84.46 or 84.47 (for example,
dobbies, Jacquards, automatic stop motions, shuttle changing
mechanisms); parts and accessories suitable for use solely or
principally with the machines of this heading or of heading 8444,
8445,8446 or 8447 (for example, spindles and spindles flyers, card
clothing, combs, extruding nipples, shuttles, healds and heald
frames, hosiery needles) 29. 8449 Machinery for the manufacture or
finishing of felt or nonwovens in the piece or in shapes, including
machinery for making felt hats; blocks for making hats. 30. 8451
Machinery (other than machines of heading 8450) for washing,
cleaning, wringing, drying, ironing, pressing (including fusing
presses), bleaching, dyeing, dressing, finishing, coating or
impregnating textile yarns, fabrics or made up textile articles and
machines for applying the paste
to the base fabric or other support used in the manufacture of floor
covering such as linoleum; machines for reeling, unreeling, folding,
cutting or pinking textile fabrics. 31. 8453 to 8471. 32. Braille
typewriters, electric or nonelectric [8472] 33. 8473 to 8475, 8477
all goods 34. 8479 Machines and mechanical appliances having
individual functions, not specified or included elsewhere in this
Chapter [other than Passenger boarding bridges of a kind used in
airports (8479 71 00) and other (8479 79 00)]. 35. 8480 to 8482.
36. 8485 – Blank in Tariff 37. 8486 Machines and apparatus of a kind
used solely or principally for the manufacture of semiconductor
boules or wafers, semiconductor devices, electronic integrated
circuits or flat panel displays; machines and apparatus specified in
Note 9 (C) to this Chapter; parts and accessories. 38. Machinery
parts, not containing electrical connectors, insulators, coils,
contacts or other electrical features not specified or included
elsewhere in this chapter [8487]
1. Spark-ignition reciprocating or rotary internal combustion piston
engine [8407] 2. Compression-ignition internal combustion piston
engines (diesel or semi-diesel engines) [8408] 3. Parts suitable for
use solely or principally with the engines of heading 8407 or 8408
[8409] 4. Pumps for dispensing fuel or lubricants of the type used
in filling stations or garages under 8413 11(except hand pumps under
8413 11 10), Fuel, lubricating or cooling medium pumps for internal
combustion piston engines [under 8413 30], concrete pumps [8413 40
00], other rotary positive displacement pumps [under 8413 60] [8413]
5. Air or vacuum pumps, air or other gas compressors and fans;
ventilating or recycling hoods incorporating a fan, whether or not
fitted with filters [8414] 6. Air-conditioning machines, comprising
a motor-driven fan and elements for changing the temperature and
humidity, including those machines in which the humidity cannot be
separately regulated [8415] 7. Refrigerators, freezers and other
refrigerating or freezing equipment, electric or other; heat pumps
other than air conditioning machines of heading 8415 [8418] 8.
Storage water heaters, non-electric under 8419 19 (except solar
water heater and system), 8419 89 10 [Pressure vessels, reactors,
columns or towers or chemical storage tanks] , 8419 89 20 [ Glass
lined equipment], 8419 89 30 [Auto claves other than for cooking or
heating food, not elsewhere specified or included], 8419 89 40
[Cooling towers and similar plants for direct cooling (without a
separating wall) by means of recirculated water] , 8419 89 60 [
Plant growth chambers and rooms and tissue culture chambers and
rooms having temperature, humidity or light control], 8419 89 70 [
Apparatus for rapid heating of semiconductor devices , apparatus for
chemical or physical vapour deposition on semiconductor wafers;
apparatus for chemical vapour deposition on LCD substratus] [8419]
9. Dish washing machines, household [8422 11 00] and other [8422 19
00] [8422] 10. Weighing machinery (excluding balances of a
sensitivity of 5 centigrams or better), including weight operated
counting or checking machines; weighing machine weights of all kinds
[8423] 11. Fire extinguishers [8424] 12. Fork-lift trucks; other
works trucks fitted with lifting or handling equipment [8427] 13.
Other lifting, handling, loading or unloading machinery (for
example, lifts, escalators, conveyors, teleferics) [8428] 14.
Self-propelled bulldozers, angledozers, graders, levellers,
scrapers, mechanical shovels, excavators, shovel loaders, tamping
machines and road rollers [8429] 15. Other moving, grading,
levelling, scraping, excavating, tamping, compacting, extracting or
boring machinery, for earth, minerals or ores; piledrivers and
pileextractors; snowploughs and snowblowers [8430] 16. Printer,
photo copying, fax machines, ink cartridges [8443] 17. Household or
laundrytype washing machines, including machines which both wash and
dry [8450] 18. Other office machines (for example, hectograph or
stencil duplicating machines, addressing machines, automatic
banknote dispensers, coin sorting machines, coin counting or
wrapping machines, pencilsharpening machines, perforating or
stapling machines) [other than Braille typewriters, electric or
nonelectric] [8472] 19. Automatic goodsvending machines (for
example, postage stamps, cigarette, food or beverage machines),
including money changing machines [8476] 20. Machinery for preparing
or making up tobacco, not specified or included elsewhere in this
chapter [8478] 21. Passenger boarding bridges of a kind used in
airports [8479 71 00] and other [8479 79 00]. 22. Transmission
shafts (including cam shafts and crank shafts) and cranks; bearing
housings and plain shaft bearings; gears and gearing; ball or roller
screws; gear boxes and other speed changers, including torque
converters; flywheels and pulleys, including pulley blocks; clutches
and shaft couplings (including universal joints) [8483] 23. Gaskets
and similar joints of metal sheeting combined with other material or
of two or more layers of metal; sets or assortments of gaskets and
similar joints, dissimilar in composition, put up in pouches,
envelopes or similar packings; mechanical seals [8484]
85 85 (Electrical machinery and equipment and parts thereof; sound
recorders and re-producers, television image and sound recorders and
reproducers, and parts and accessories of such articles)
1. Renewable energy devices & spare parts for their manufacture a)
Bio-gas plant b) Solar power based devices c) Solar power generating
system d) Wind mills and wind operated electricity generator e)
Waste to energy plants/devices f) Solar lantern/solar lamp g) Ocean
waves/tidal waves energy devices/plants
1. Telephones for cellular networks or for other wireless networks
[8517] and parts for their manufacture.
cellular networks or for other wireless networks [8517] and parts
for their manufacture. All goods not specified elsewhere. 1.
Electric motors and generators (excluding generating sets) [8501] 2.
Electric generating sets and rotary converters [8502] 3. Parts
suitable for use solely or principally with the machines of heading
8502 [8503] 4. 8505 Electromagnets; permanent magnets and articles
intended to become permanent magnets after magnetisation;
electro-magnetic or permanent magnet chucks, clamps and similar
holding devices; electromagnetic couplings, clutches and brakes;
electro-magnetic lifting heads. 5. Industrial or laboratory electric
furnaces and ovens (including those functioning by induction or
dielectric loss); other industrial or laboratory equipment for the
heat treatment of materials by induction or dielectric loss [8514]
6. Electric (including electrically heated gas), laser or other
light or photo beam, ultrasonic, electron beam, magnetic pulse or
plasma arc soldering, brazing or welding machines and apparatus,
whether or not capable of cutting; electric machines and apparatus
for hot spraying of metals or cermets [8515] 7. 8517 Telephone sets;
other apparatus for the transmission or reception of voice, images
or other data, including apparatus for communication in a wired or
wireless network (such as a local or wide area network), other than
transmission or reception apparatus of heading 8443, 8525, 8527 or
8528 . 8. 8518 Microphones and stands therefor. 9. 8523 Discs,
tapes, solid-state nonvolatile storage devices, "smart cards" and
other media for the recording of sound or of other phenomena,
whether or not recorded, including matrices and masters for the
production ofdiscs, but excluding products of Chapter 37. 10. 8524 –
Blank in Tariff 11. 8532 Electrical capacitors 12. 8533 Electrical
resistors. 13. 8534 Printed Circuits 14. Electrical apparatus for
switching or protecting electrical circuits, or for making
connections to or in electrical circuits (for example, switches,
fuses, lightning arresters, voltage limiters, surge suppressors,
plugs and other connectors, junction boxes), for a voltage exceeding
1,000 volts [8535] 15. 8538 Parts suitable for use solely or
principally with theapparatus of heading 8535, 8536 or 8537. 16.
8540 Thermionic, cold cathode or photo-cathode valves and tubes (for
example, vacuum or vapour or gas filled valves and tubes, mercury
arc rectifying valves and tubes, cathode-ray tubes, television
camera tubes). 17. 8541 Diodes, transistors and similar
semiconductor devices; photosensitive semiconductor devices;
including photo voltaic cells, whether or not assembled in modules
or made up into panels; lightemitting diodes (led); mounted
piezoelectric crystals”;18. 8542 Electronic integrated circuits. 19.
8543 Electrical machines and apparatus, having individual functions,
not specified or included elsewhere in this Chapter. 20. 8546
Electrical insulators of any material. 21. 8548 Waste and scrap of
primary cells, primary batteries and electric accumulators; spent
primary cells, spent primary batteries and spent electric
accumulators; electrical parts of machinery or apparatus, not
specified or included elsewhere in this Chapter. radio-broadcast
receiver or sound or video recording or reproducing apparatus [8528]
20. Parts suitable for use solely or principally with the apparatus
of headings 8525 to 8528 [8529] 21. Electrical signalling, safety or
traffic control equipment for railways, tramways, roads, inland
waterways, parking facilities, port installations or airfields
(other than those of heading 8608) [8530] 22. Electric sound or
visual signalling apparatus (for example, bells, sirens, indicator
panels, burglar or fire alarms), other than those of GST RATE
SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting
held on 18th May, 201
elsewhere. 1. Electric motors and generators (excluding generating
sets) [8501] 2. Electric generating sets and rotary converters
[8502] 3. Parts suitable for use solely or principally with the
machines of heading 8502 [8503] 4. 8505 Electromagnets; permanent
magnets and articles intended to become permanent magnets after
magnetisation; electro-magnetic or permanent magnet chucks, clamps
and similar holding devices; electromagnetic couplings, clutches and
brakes; electro-magnetic lifting heads. 1. Static converters (for
example, rectifiers) and inductors [8504] 2. Primary cells and
primary batteries [8506] 3. Electric accumulators, including
separators therefor, whether or not rectangular (including square)
[8507] 4. Vacuum cleaners [8508] 5. Electro-mechanical domestic
appliances, with self-contained electric motor, other than vacuum
cleaners of heading 8508 [8509] 6. Shavers, hair clippers and
hair-removing appliances, with selfcontained electric motor [8510]
7. Electrical ignition or starting equipment of a kind used for
spark-ignition or compression-ignition internal combustion engines
(for example, ignition magnetos, magneto-dynamos, ignition coils,
sparking plugs and glow plugs, starter motors); generators (for
example, dynamos, alternators) and cut-outs of a kind used in
conjunction with such engines [8511] 8. Electrical lighting or
signalling equipment (excluding articles of heading 8539),
windscreen wipers, defrosters and demisters, of a kind used for
cycles or motor vehicles [8512] 9. Portable electric lamps designed
to function by their own source of energy (for example,
dry batteries, accumulators, magnetos), other than lighting
equipment of heading 8512 [8513] 10. Electric instantaneous or
storage water heaters and immersion heaters; electric space heating
apparatus and soil heating apparatus; electrothermic hairdressing
apparatus (for example, hair dryers, hair curlers, curling tong
heaters) and hand dryers; electric smoothing irons; other
electro-thermic appliances of a kind used for domestic purposes;
electric heating resistors, other than those of heading 8545 [8516]
11. ISDN System[8517 69 10], ISDN Terminal Adaptor [8517 69 20],X 25
Pads[8517 69 40] [8517] 12. Single loudspeakers, mounted in their
enclosures [8518 21 00], Audio-frequency electric amplifiers [8518
40 00], Electric sound amplifier sets [8518 50 00], Parts [8518 90
00] [8518] 13. Sound recording or reproducing apparatus [8519] 14.
Video recording or reproducing apparatus, whether or not
incorporating a video tuner [8521] 15. Parts and accessories
suitable for use solely or principally with the apparatus of
headings 8519 or 8521 [8522] 16. Transmission apparatus for
radiobroadcasting or television, whether or not incorporating
reception apparatus or sound recording or reproducing apparatus;
television cameras, digital cameras and video cameras recorders
[8525] 17. Radar apparatus, radio navigational aid apparatus and
radio remote control apparatus [8526] 18. Reception apparatus for
radiobroadcasting, whether or not combined, in the same housing,
with sound recording or reproducing apparatus or a clock [8527] 19.
Monitors and projectors, not incorporating television reception
apparatus; reception apparatus for television, whether or not
incorporating radio-broadcast receiver or sound or video recording
or reproducing apparatus [8528] 20. Parts suitable for use solely or
principally with the apparatus of headings 8525 to 8528 [8529] 21.
Electrical signalling, safety or traffic control equipment for
railways, tramways, roads, inland waterways, parking facilities,
port installations or airfields (other than those of heading 8608)
[8530] 22. Electric sound or visual signalling apparatus (for
example, bells, sirens, indicator panels, burglar or fire alarms),
other than those of heading 8512 or 8530 [8531] 23. Electrical
apparatus for switching or protecting electrical circuits, or for
making connections to or in electrical circuits (for example,
switches, relays, fuses, surge suppressors, plugs, sockets,
lamp-holders, and other connectors, junction boxes), for a voltage
not exceeding 1,000 volts : connectors for optical fibres optical
fibres, bundles or cables [8536] 24. Boards, panels, consoles,
desks, cabinets and other bases, equipped with two or more apparatus
of heading 8535 or 8536, for electric control or the distribution of
electricity, including those incorporating instruments or apparatus
of chapter 90, and numerical control apparatus, other than switching
apparatus of heading 8517 [8537] 25. Electric filament or discharge
lamps, including sealed beam lamp units and ultraviolet or infra-red
lamps; arclamps [8539] 26. Electrical machines and apparatus having
individual functions, not specified or included elsewhere in this
chapter [8543] 27. Insulated wire, cable All goods [8544] 28.
Brushes under 8545 20 00 and goods under 8545 (including arc lamp
carbon and battery carbon) [8545]29. Insulating fittings for
electrical machines, appliances or equipment, being fittings wholly
of insulating material apart from any minor components of metal (for
example, threaded sockets) incorporated during moulding solely for
the purposes of assembly, other than insulators of heading 8546;
electrical conduit tubing and joints therefor, of base metal lined
with insulating material [8547]
86 86 [Railway or tramway locomotives, rolling-stocks and parts
thereof; railway or tramway track fixtures and fittings and parts
thereof; mechanical (including electromechanical) traffic signalling
equipment of all kinds]
All goods not specified elsewhere, [5% with no refund of ITC
accumulation] 1. 8601 Rail locomotives powered from an external
source of electricity or by electric accumulators. 2. 8602 Other
rail locomotives; locomotive tenders; such as Dieselelectric
locomotives, Steam locomotives and tenders thereof. 3. 8603
Selfpropelled railway or tramway coaches, vans and trucks, other
than those of heading 8604. 4. 8604 Railway or tramway maintenance
or service vehicles, whether or not selfpropelled (for example,
workshops, cranes, ballast tampers, trackliners, testing coaches and
track inspection vehicles). 5. 8605 Railway or tramway passenger
coaches, not selfpropelled; luggage vans, post office coaches and
other special purpose railway or tramway coaches, not selfpropelled
(excluding those of heading 8604). 6. 8606 Railway or tramway goods
vans and wagons, not self-propelled. 7. 8607 Parts of railway or
tramway locomotives or rolling-stock; such as Bogies, bisselbogies,
axles and wheels, and parts thereof. 8. 8608 Railway or tramway
track fixtures and fittings; mechanical (including
electromechanical) signalling, safety or traffic control equipment
for railways, tramways, roads, inland waterways, parking facilities,
port installations or airfields; parts of the foregoing.
1. Refrigerated containers [8609] 2. Containers (including
containers for the transport of fluids) specially designed and
equipped for carriage by one or more modes of transport [8609]
87 87 (Vehicles other than railway or tramway rollingstocks, and parts
and accessories thereof)
1. 8713 Carriages for disabled persons, whether or not motorised or
otherwise mechanically propelled.
1. Tractors (except road tractors for semitrailers of engine
capacity more than 1800 cc) [8701] 2. Electrically operated
vehicles, including two and three wheeled electric motor vehicles.
3. Bicycles and other cycles (including delivery tricycles), not
motorised [8712], 4. Parts and accessories of bicycles and other
cycles (including delivery tricycles), not motorised, of 8712 [8714]
5. Self-loading or selfunloading trailers for agricultural purposes
[87162000] 6. Hand propelled vehicles (e.g. hand carts, rickshaws
and the like); animal drawn vehicles [8716 80]
1. Cars for physically handicapped persons [8703] 2. Refrigerated
motor vehicles [8704]
All goods not specified elsewhere. 1. 8702 Motor vehicles for the
transport of ten or more persons, including the driver. 2. 8703
Motor cars and other motor vehicles principally designed for the
transport of persons (other than those of heading 8702), including
station wagons and racing cars [other than Cars for physically
handicapped persons]. 3. 8704 Motor vehicles for the transport of
goods [other than Refrigerated motor vehicles]. 4. 8705 Special
purpose motor vehicles, other than those principally designed for
the transport of persons or goods (for example, breakdown lorries,
crane lorries, fire fighting vehicles, concrete-mixer lorries, road
sweeper lorries, spraying lorries, mobile workshops, mobile
radiological unit) 5. 8706 Chassis fitted with engines, for the
motor vehicles of headings 8701 to 8705. 6. 8707 Bodies (including
cabs), for the motor vehicles of headings 8701 to 8705. 7. 8708
Parts and accessories of the motor vehicles of headings 8701 to
8705. 8. 8709 Works trucks, self-propelled, not fitted with lifting
or handling equipment, of the type used in factories, warehouses,
dock areas or airports for short distance transport of goods;
tractors of the type used on railway station platforms; parts of the
foregoing vehicles. 9. 8710 Tanks and other armouredfighting
vehicles, motorised, whether or not fitted with weapons, and parts
of such vehicles. 10. 8711 Motorcycles (including mopeds) and cycles
fitted with an auxiliary motor, with or without sidecars; side-cars.
11. 8714 Parts and accessories of vehicles of headings 8711 and
8713. 12. 8715 Baby carriages and parts thereof. 13. 8716 Trailers
and semi-trailers; other vehicles, not mechanically propelled; parts
thereof [other than Self-loading or selfunloading trailers for
agricultural purposes, and Hand propelled vehicles (e.g. hand carts,
rickshaws and the like); animal drawn vehicles]
88 88 (Aircraft; spacecraft and parts thereof) 1. Spacecraft (including satellites) and suborbital and spacecraft
launch vehicles [8802 60 00] 2. 8803 – Parts of goods of heading
8801
1. 8802 – Other aircraft (for example, helicopters, aeroplanes),
other than those for personal use 2. 8803 – Parts of goods of
heading 8802
1. Balloons and dirigibles, gliders and other non-powered aircraft
[8801]. 2. Parachutes (including dirigible parachutes and
paragliders) and rotochutes; parts thereof and accessories thereto
and parts thereof [8804]. 3. Aircraft launching gear, deck arrestor
or similar gear; ground flying trainers and parts thereof [8805]
All goods not specified elsewhere. 1. 8802 – Aircrafts for personal
use
89 . 89 (Ships, boats and floating structures) All goods not specified elsewhere. 1. 8901 Cruise ships, excursion
boats, ferry-boats, cargo ships, barges and similar vessels for the
transport of persons or goods. 2. 8902 Fishing vessels; factory
ships and other vessels for processing or preserving fishery
products. 3. 8904 Tugs and pusher craft. 4. 8905 Lightvessels,
fire-floats, dredgers, floating cranes and other vessels the
navigability of which is subsidiary to their main function; floating
docks; floating or submersible drilling or production platforms. 5.
8906 Other vessels, including warships and lifeboats other than
rowing boats. 6. 8907 Other floating structures (for example, rafts,
tanks, coffer-dams, landing-stages, buoys and beacons). 7. Any
chapter – parts of goods of headings 8901, 8902, 8904, 8905, 8906,
8907
1. Vessels and other floating structures for breaking up [89080000] 1. Yachts and other vessels for pleasure or sports; rowing boats and
canoes [8903] including floating structure used for casinos etc.
90 90 (Optical, photographic, cinematographic, measuring, checking,
precision, medical or surgical instruments and apparatus; parts and
accessories thereof)
1. Hearing aids [9021]. 1. Coronary stents and coronary stent systems for use with cardiac
catheters. 2. Artificial kidney 3. Disposable sterilized dialyzer or
microbarrier of artificial kidney 4. Parts of the following goods,
namely:- (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv)
Tricycles; (v)Braillers; and (vi) Artificial limbs 5. Assistive
devices, rehabilitation aids and other goods for disabled, specified
in List 32 appended to notification No.12/2012- Customs, dated the
17th March, 2012 .
1. Spectacle lenses, contact lens [9001] 2. Blood glucose monitoring
system (Glucometer) and test strips. 3. Patent Ductus Arteriousus.
4. Mathematical calculating instruments and pantographs [9017]. 5.
Drawing instruments, Other drawing and marking out instruments
[9017]. 6. Instruments and appliances used in medical, surgical,
dental or veterinary sciences, including scintigraphic apparatus,
other electro-medical apparatus and sighttesting instruments [9018].
7. Mechano-therapy appliances; massage apparatus; psychological
aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol
therapy, artificial respiration or other therapeutic respiration
apparatus [9019]. 8. Other breathing appliances and gas masks,
excluding protective masks having neither mechanical parts nor
replaceable filters [9020]. 9. Orthopaedic appliances, including
crutches, surgical belts and trusses; splints and other fracture
appliances; artificial parts of the body; hearing aids and other
appliances which are worn or carried, or implanted in the body, to
compensate for a defect or disability [9021]. 10. Apparatus based on
the use of X-rays or of alpha, beta or gamma radiations, for
medical, surgical, dental or veterinary uses, including radiography
or radiotherapy apparatus, X-ray tubes and other Xray generators,
high tension generators, control panels and desks, screens,
examinations or treatment tables, chairs and the light [9022]
1. [9001] Optical fibres and optical fibre bundles; optical fibre
cables other than those of heading 8544; sheets and plates of
polarising material; prisms, mirrors and other optical elements, of
any material, unmounted, other than such elements of glass not
optically worked 2. [9002] Lenses, prisms, mirrors and other optical
elements, of any material, mounted, being parts of or fittings for
instruments or apparatus, other than such elements of glass not
optically worked. 3. [9003] Frames and mountings for spectacles,
goggles or the like, and parts thereof. 4. [9004] Spectacles, and
the like, corrective, protective or other and goggles, corrective.
5. 9024 Machines and appliances for testing the hardness, strength,
compressibility, elasticity or other mechanical properties of
materials (for example, metals, wood, textiles, paper, plastics). 6.
9025 Hydrometers and similar floating instruments, thermometers,
pyrometers, barometers, hygrometers and psychrometers, recording or
not, and any combination of these instruments. 7. 9026 Instruments
and apparatus for measuring or checking the flow, level, pressure or
other variables of liquids or gases (for example, flow meters, level
gauges, manometers, heat meters), excluding instruments and
apparatus of heading 9014, 9015, 9028 or 9032 8. 9027 Instruments
and apparatus for physical or chemical analysis (for example,
polarimeters, refractometers, spectrometers, gas or smoke analysis
apparatus); instruments and apparatus for measuring or checking
viscosity, porosity, expansion, surface tension or the like;
instruments and appratus for measuring or checking quantities of
heat, sound or light (including exposure meters); microtomes 9. 9028
Gas, liquid or electricity supply or production meters, including
calibrating meters therefor. 10. 9029 Revolution counters,
production counters, taximeters, mileometers, pedometers and the
like; speed indicators and tachometers, other than those of heading
9014 or 9015; stroboscopes. 11. 9030 Oscilloscopes, spectrum
analysers and other instruments and apparatus for measuring or
checking electrical quantities, excluding meters of heading 90.28;
instruments and apparatus for measuring or detecting alpha, beta,
gamma, X‑ray, cosmic or other ionising radiatioin 12. 9031 Measuring
or checking instruments, appliances and machines, not specified or
included elsewhere in this Chapter; profile projectors. 13. 9033
Parts and accessories (not specified or included elsewhere in this
Chapter) for machines, appliances, instruments or apparatus of
Chapter 90.
1. [9004] Goggles (other than corrective. 2. [9005] Binoculars,
monoculars, other optical telescopes, and mountings therefor; other
astronomical instruments and mountings therefor, but not including
instruments for radioastronomy. 3. [9006] Photographic (other than
cinematographic) cameras; photographic flashlight apparatus and
flashbulbs other than discharge lamps of heading 8539. 4. [9007]
Cinematographic cameras and projectors, whether or not incorporating
sound recording or reproducing apparatus. 5. [9008] Image
projectors, other than cinematographic; photographic (other than
cinematographic) enlargers and reducers. 6. 9009 – Blank in Tariff
7. [9010] Apparatus and equipment for photographic (including
cinematographic) laboratories, not specified or included elsewhere
in this Chapter; negatoscopes; projection screens. 8. [9011]
Compound optical microscopes, including those for photomicrography
cinephotomicrography or microprojection. 9. [9012] Microscopes other
than optical microscopes; diffraction apparatus. 10. [9013] Liquid
crystal devices not constituting articles provided for more
specifically in other headings; lasers, other than laser diodes;
other optical appliances and instruments, not specified or included
elsewhere in this Chapter. 11. [9014] Direction finding compasses;
other navigationalinstruments and appliances. 12. [9015] Surveying
(including photogrammetrical surveying), hydrographic,
oceanographic, hydrological, meteorological or geophysical
instruments and appliances, excluding compasses; rangefinders. 13.
[9016] Balances of a sensitivity of 5 cg or better, with or without
weights. 14. [9017] Instruments for measuring length, for use in the
hand (for example, measuring rods and tapes, micrometers, callipers),
not specified or included elsewhere in the chapter 15. 9022
Apparatus based on the use of X-rays or of alpha, beta or gamma
radiations, for other than medical, surgical, dental or veterinary
uses, including radiography or radiotherapy apparatus, X-ray tubes
and other X-ray generators, high tension generators, control panels
and desks, screens, examinations or treatment tables, chairs and the
light. 16. 9023 Instruments, apparatus and models, designed for
demonstrational purposes (for example, in education or exhibitions),
unsuitable for other uses.
91 91 (Clocks and watches and parts thereof) 1. Braille watches [9101, 9102] 1. 9103 Clocks with watch movements, excluding clocks of heading
9104. 2. 9105 Other clocks 3. 9109 Clock movements, complete and
assembled. 4. 9114 Other clock parts].
All goods not specified elsewhere. 1. 9101 Wristwatches,
pocketwatches and other watches, including stop-watches, with case
of precious metal or of metal clad with precious metal 2. 9102
Wristwatches, pocketwatches and other watches, including stop
watches, other than those of heading 9101 3. 9104 Instrument panel
clocks and clocks of a similar type for vehicles, aircraft,
spacecraft or vessels 4. 9106 Time of day recording apparatus and
apparatus for measuring, recording or otherwise indicating intervals
of time, with clock or watch movement or with synchronous motor (for
example, timeregisters, timerecorders) 5. 9107 Time switches with
clock or watch movement or with synchronous motor 6. 9108 Watch
movements, complete and assembled 7. 9110 Complete watch or clock
movements, unassembled or partly assembled (movement sets);
incomplete watch or clock movements, assembled; rough watch or clock
movements 8. 9111 Watch cases and parts thereof 9. 9112 Clock cases
and cases of a similar type for other goods of this chapter, and
parts thereof 10. 9113 Watch straps, watch bands and watch
bracelets, and parts thereof11. 9114 Other watch parts].
92 92 (Musical instruments; parts and accessories of such articles) 1. Indigenous handmade musical instruments Al goods not specified elsewhere. 1. 9201 Pianos, including
automatic pianos; harpsi-chords and other keyboard stringed
instruments 2. 9202 Other string musical instruments (for example,
guitars, violins, harps). 3. 9203, 9204 – Blank in Tariff. 4. 9205
Wind musical instruments (for example, keyboard pipe organs,
accordions, clarinets, trumpets, bagpipes), other than fairground
organs and mechanical street organs 5. 9206 Percussion musical
instruments (for example, drums, xylophones, cymbols, castanets,
maracas) 6. 9207 Musical instruments, the sound of which is
produced, or must be amplified, electrically (for example, organs,
guitars, accordions) 7. 9208 Musical boxes, fairground organs,
mechanical street organs, mechanical singing birds, musical saws and
other musical instruments not falling within any other heading of
this chapter; decoy calls of all kinds; whistles, call horns and
other mouth-blown sound signalling instruments 8. 9209 Parts (for
example, mechanisms for musical boxes) and accessories (for example,
cards, discsand rolls for mechanical instruments) of musical
instruments; metronomes, tuning forks and pitch pipes of all kinds.]
93 93 (Arms and ammunition; parts and accessories thereof) All goods not specified elsewhere 1. Military weapons other than
revolvers, pistols [9301]. 2. 9303 Other firearms and similar
devices which operate by the firing of an explosive charge (for
example, sporting shotguns and rifles, muzzleloading firearms, very
pistols and other devices designed to project only signal flares,
pistols and revolvers for firing blank ammunition, captive-bolt
humane killers, line-throwing guns) 3. 9304 Other arms (for example,
spring, air or gas guns and pistols, truncheons), excluding those of
heading 9307. 4. 9305 Parts and accessories of articles of headings
9301 to 9304. 5. 9306 Bombs, grenades, torpedoes, mines, missiles,
and similar munitions of war and parts thereof; cartridges and other
ammunition and projectiles and parts thereof, including shot and
cartridge wads. 6. 9307 Swords, cut lasses, bayonets, lances and
similar arms and parts thereof and scabbards and sheaths therefor.
1. 9302 Revolvers and pistols, other than those of heading 9303 or
9304.
94 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)
1. Kerosene pressure lantern [9405 50 31] 2. Parts of kerosene
pressure lanterns including gas mantles [9405 91 00, 9405 92 00 or
9405 99 00]
1. Hurricane lanterns, Kerosene lamp/ lantern, petromax, glass
chimney, accessories & components thereof [9405, 9405 50 31]. 2. LED
lights or fixtures including LED lamps [9405]. 3. LED (light
emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)
[9405]. 4. Coir products [except coir mattresses] [9404]. 5.
Products wholly made of quilted textile materials [9404].
1. Medical, surgical, dental or veterinary furniture (for example,
operating tables, examination tables, hospital beds with mechanical
fittings, dentists' chairs); barbers' chairs and similar chairs,
having rotating as well as both reclining and elevating movements;
parts of the foregoing articles [9402]. 2. Coir mattresses, cotton
pillows, mattress and quilts [9404]. 3. 9406 Prefabricated
buildings.
All goods not specified elsewhere. 1. 9401 Seats (other than those
of heading 9402), whether or not convertible into beds, and parts
thereof. 2. 9403 Other furniture and parts thereof 3. 9404 Mattress
supports; articles of bedding and similar furnishing (for example,
mattresses, quilts, eiderdowns, cushions, pouffes and pillows)
fitted with springs or stuffed or internally fitted with any
material or of cellular rubber or plastics, whether or not
covered.4. 9405 Lamps and lighting fittings including searchlights
and spotlights and parts thereof, not elsewhere specified or
included; illuminated signs, illuminated nameplates and the like,
having a permanently fixed light source, and parts thereof not
elsewhere specified or included.
95 95 (Toys, games and sports requisites; parts and accessories
thereof)
1. Sports goods other than articles and equipments for general
physical exercise [9506]
2. Toys like tricycles, scooters, pedal cars etc. (including parts
and accessories thereof) [other than electronic toys] [9503].
3. Fishing rods, fishing hooks, and other line fishing tackle; fish
landing nets, etc. [9507 all goods].
1. Electronic Toys like tricycles, scooters, pedal cars etc.
(including parts and accessories thereof) [9503].
e tricycles, scooters, pedal cars etc. (including parts and
accessories thereof) [9503]. All goods not specified elsewhere. 1.
9501, 9502 – Balnk in Tariff. 2. 9504 Video games consoles and
Machines 3. 9505 Festive, carnival or other entertainment articles,
including conjuring tricks and novelty jokes 4. 9506 Articles and
equipment for general physical exercise, gymnastics, athletics,
other sports (including table-tennis) or outdoor games, not
specified or included elsewhere in this chapter; swimming pools and
paddling pools 5. 9508 Roundabouts, swings, shooting galleries and
other fairground amusements; [other than travelling circuses and
travelling menageries].
96 96 (Miscellaneous manufactured articles) 1. Slate pencils [9609] and chalk sticks. 2. Slates [9610 00 00] 1. Broomsticks and Muddhas made of sarkanda, phool bahari jhadoo
(9603 10 00)]
1. Combs, hair pins [9615 all goods] 2. Pens [other than Fountain
pens, stylograph pens] [9608].
3. Pencils, crayons, pastels, drawing charcoals, writing or drawing
chalks and tailor’s chalk [9609]. 4. Sanitary towels, tampons,
sanitary napkins, clinical diapers [9619 all goods].
1. Buttons, of plastics not covered with the textile material, of
base metals, buttons of coconut shell, button blanks [9606 21 00,
9606 22 00, 9606 29, 9606 30]. 2. 9603 Brushes (including brushes
constituting parts of machines, appliances or vehicles), hand
operated mechanical floor sweepers, not motorised, mops and feather
dusters; prepared knots and tufts for broom or brush making; paint
pads and rollers; squeegees (other than roller squeegees) 3. 9604
Hand sieves and hand riddles 4. 9605 Travel sets for personal
toilet, sewing or shoe or clothes cleaning 5. 9607 Slide fasteners
and parts thereof.
6. 9608 Fountain pens, stylograph pens and other pens 7. 9610 00 00
Boards, with writing or drawing surface, whether or not framed. 8.
9612 Typewriter or similar ribbons, inked or otherwise prepared for
giving impressions, whether or not on spools or in cartridges;
ink-pads, whether or not inked, with or without boxes. 9. 9620 00 00
Monopods, bipods, tripods and similar articles.
All goods not specified elsewhere. 1. 9601 Worked ivory, bone,
tortoise-shell, horn, antlers, coral, mother-of-pearl and other
animal carving material, and articles of these materials (including
articles obtained by moulding) 2. 9602 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
modelling pastes, and other moulded or carved articles, not
elsewhere specified or included; worked, unhardened gelatin (except
gelatin of heading 3503) and articles of unhardened gelatin 3. 9611
Date, sealing or numbering stamps, and the like (including devices
for printing or embossing labels), designed for operating in the
hand; hand-operated composing sticks and hand printing sets
incorporating such composing sticks 4. 9613 Cigarette lighters and
other lighters, whether or not mechanical or electrical, and parts
thereof other than flints and wicks 5. 9614 Smoking pipes (including
pipe bowls) and cigar or cigarette holders, and parts thereof 6.
9616 Scent sprays and similar toilet sprays, and mounts and heads
therefor; powder-puffs and pads for the application of cosmetics or
toilet preparations 7. 9617 Vacuum flasks and other vacuum vessels,
complete with cases; parts thereof other than glass inners 8. 9618
Tailors' dummies and other lay figures; automata and other animated
displays, used for shop window dressing.
97 97 (Works of art, collectors' piece and antiques) All goods. 1. 9701 Paintings, drawings and pastels, executed
entirely by hand, other than drawings of heading 4906 and other than
handpainted or handdecorated manufactured articles; collages and
similar decorative plaques. 2. 9702 Original engravings, prints and
lithographs. 3. 9703 Original sculptures and statuary, in any
material. 4. 9704 Postage or revenue stamps, stamp-postmarks,
first-day covers, postal stationery (stamped paper), and the like,
used or unused, other than those of heading 4907. 5. 9705
Collections and collectors' pieces of zoological, botanical,
mineralogical, anatomical, historical, archaeological,
palaeontological, ethnographic or numismatic interest.
6. 9706 Antiques of an age exceeding one hundred years.]
98 98 (Project imports, laboratory chemicals, passengers’ baggage,
personal importation, ship stores)
9803 – Passenger baggage 1. 9804 Specified Drugs and medicines [i.e. List, 1 of notification
No.12/2012-Central Excise, dated 17.03.2012 and List 3, 4 of
notification No.12/2012- Customs, dated 17.03.2012] intended for
personal use.
1. 9804 Other Drugs and medicines intended for personal use. All goods. 1. 9801 All items of machinery including prime movers,
instruments, apparatus and appliances, control gear and transmission
equipment, auxiliary equipment (including those required for
research and development purposes, testing and quality control), as
well as all components (whether finished or not) or raw materials
for the manufacture of the aforesaid items and their components,
required for the initial setting up of a unit, or the substantial
expansion of an existing unit, of a specified: industrial plant, (2)
irrigation project, (3) power project, (4) mining project, (5)
project for the exploration for oil or other minerals, and (6) such
other projects as the Central Government may, having regard to the
economic development of the country notify in the Official Gazette
in this behalf; and spare parts, other raw materials (including
semi-finished materials of consumable stores) not exceeding 10% of
the value of the ods specified above, provided that such spare
parts, raw materials or consumable stores are essential for the
maintenance of the plant or project mentioned in (1) to (6) above.
2. 9802 – Laboratory chemicals
1. 9804 All dutiable articles intended for personal use

Note:

The rate structure for the following commodities is yet to be decided:
1. Biri wrapper leaves (tendu patta) – Ch. 14
2. Biscuits – Ch.19
3. Biris – Ch. 24
4. Textiles – Ch. 50 to 63
5. Footwear – Ch. 64
6. Natural or cultured pearls, precious or semi-precious stones, precious
metals, metals clad with precious metal, and articles thereof; imitation
jewellery; coin – Ch. 71
7. Power driven Agricultural, horticultural, forestry, poultry keeping or
bee-keeping machinery, Harvesting or threshing machinery, machines for
cleaning, sorting or grading, machinery used in milling industry and parts
thereof [8432, 8433, 8436 and 8437]