R.K. Jain’s Customs Tariff of India | Set of 2 Volumes by Taxmann

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&217(176 92/ PART 1

&867206 7$5,)) $&7 Section 1.

Page Short title, extent and commencement........................................................................................................................................23

Duties specified in the Schedules to be levied. ..........................................................................................................................23

Levy of additional duty equal to excise duty, sales tax, local taxes and other charges. ......................................................23

3A.

Omitted ................................................................................................................................................................................................

Levy of duty where standard rate and preferential rate are specified...................................................................................26

Levy of a lower rate of duty under a trade agreement.............................................................................................................26

Power of Central Government to levy protective duties in certain cases..............................................................................26

Duration of protective duties and power of Central Government to alter them. ................................................................27

Emergency power of Central Government to increase or levy export duties.......................................................................27

8A.

Emergency power of Central Government to increase import duties. ..................................................................................27

8B.

Power of Central Government to apply safeguard measures. ................................................................................................28

8C.

Countervailing duty on subsidized articles. ..............................................................................................................................29

9A.

Anti-dumping duty on dumped articles. ...................................................................................................................................31

9AA.

Refund of anti-dumping duty in certain cases. .........................................................................................................................33

9B.

No levy under section 9 or section 9A in certain cases.............................................................................................................34

9C.

Appeal..............................................................................................................................................................................................34

10.

Rules to be laid before Parliament. ..............................................................................................................................................35

11.

Power of Central Government to alter duties under certain circumstances. ........................................................................35

11A.

Power of Central Government to amend First Schedule. ........................................................................................................35

12.

Repeal and saving. .........................................................................................................................................................................36

13.

Consequential amendment of Act 52 of 1962.............................................................................................................................36 FIRST SCHEDULE — Import Tariff. ...........................................................................................................................................37 SECOND SCHEDULE — Export Tariff. .................................................................................................................................1853

PART 2

,03257 7$5,)) *(1(5$/ (;(037,216 6&+('8/( , ,03257 7$5,)) General Rules for the interpretation of Schedule I .................................................................................................................................... 37 General Exemptions - Import Tariff. ........................................................................................................................................................... 41

&217(176 2) 7+( &867206 7$5,)) 2) ,1',$

6(&7,21 , Live Animals; Animal Products 1.

Live animals. ...............................................................................................................................................................................1125

Meat and edible meat offal. ......................................................................................................................................................1128

Fish and crustaceans, molluscs and other aquatic invertebrates. .......................................................................................1131

Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included. ......................................................................................................................................................................................1142

Products of animal origin, not elsewhere specified or included.........................................................................................1147 6(&7,21 ,, 9HJHWDEOH 3URGXFWV

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage. ..........................................1151

Edible vegetables and certain roots and tubers. ....................................................................................................................1153

Edible fruit and nuts; peel of citrus fruit or melons. .............................................................................................................1158

Coffee, tea, mate and spices......................................................................................................................................................1164

10.

Cereals. ........................................................................................................................................................................................1171

11.

Products of the milling industry; malt; starches; inulin; wheat gluten. .............................................................................1174

12.

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder. .......................................................................................................................................................................1177

13.

Lac; gums, resins and other vegetable saps and extracts. ....................................................................................................1182

14.

Vegetable plaiting materials; vegetable products not elsewhere specified or included. ................................................1185 6(&7,21 ,,, $QLPDO YHJHWDEOH RU PLFURELDO IDWV DQG RLOV DQG WKHLU FOHDYDJH SURGXFWV SUHSDUHG HGLEOH IDWV DQLPDO RU YHJHWDEOH ZD[HV

15.

Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes..........................................................................................................................................................................1187 6(&7,21 ,9 3UHSDUHG IRRGVWXIIV EHYHUDJHV VSLULWV DQG YLQHJDU WREDFFR DQG PDQXIDFWXUHG WREDFFR VXEVWLWXWHV SURGXFWV ZKHWKHU RU QRW FRQWDLQLQJ QLFRWLQH LQWHQGHG IRU LQKDODWLRQ ZLWKRXW FRPEXVWLRQ other nicotine containing products intended for the intake of nicotine into the human body

16.

Preparations of meat, of fish, crustaceans, molluscs or other aquatic invertebrates, or of insects. ...............................1195

17.

Sugars and sugar confectionery. ..............................................................................................................................................1198

18.

Cocoa and cocoa preparations. ................................................................................................................................................1201

19.

Preparations of cereals, flour, starch or milk; pastrycooks’ products. ...............................................................................1203

20.

Preparations of vegetables, fruit, nuts or other parts of plants. ..........................................................................................1206

21.

Miscellaneous edible preparations. .........................................................................................................................................1211

22.

Beverages, spirits and vinegar. ................................................................................................................................................1218

23.

Residues and waste from the food industries; prepared animal fodder. ..........................................................................1223

24.

Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. .................................................................................................................................................1227

&217(176 2) 7+( &867206 7$5,)) 2) ,1',$

6(&7,21 9 Mineral Products 25.

Salt; sulphur; earths and stone; plastering materials, lime and cement.............................................................................1230

26.

Ores, slag and ash. .....................................................................................................................................................................1237

27.

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes........................1241 6(&7,21 9, Products of the Chemical or Allied Industries

28.

Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes. ........................................................................................................................................1252

29.

Organic chemicals. .....................................................................................................................................................................1265

30.

Pharmaceutical products. .........................................................................................................................................................1295

31.

Fertilisers. ....................................................................................................................................................................................1307

32.

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks.............................................................................................................1311

33.

Essential oils and resinoids; perfumery, cosmetic or toilet preparations. .........................................................................1324

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. .......................................................................................1330

35.

Albuminoidal substances; modified starches; glues; enzymes. ..........................................................................................1335

36.

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations. .............................1338

37.

Photographic or cinematographic goods. ..............................................................................................................................1340

38.

Miscellaneous chemical products. ...........................................................................................................................................1345 6(&7,21 9,, Plastics and articles thereof; rubber and articles thereof

39.

Plastics and articles thereof. .....................................................................................................................................................1358

40.

Rubber and articles thereof.......................................................................................................................................................1379 6(&7,21 9,,, 5DZ KLGHV DQG VNLQV OHDWKHU IXUVNLQV DQG DUWLFOHV WKHUHRI VDGGOHU\ DQG KDUQHVV WUDYHO JRRGV KDQGEDJV DQG VLPLODU FRQWDLQHUV DUWLFOHV RI DQLPDO JXW RWKHU WKDQ VLON ZRUP JXW

41.

Raw hides and skins (other than furskins) and leather. .......................................................................................................1389

42.

Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut). ..................................................................................................................................1393

43.

Furskins and artificial fur; manufactures thereof..................................................................................................................1397 6(&7,21 ,; :RRG DQG DUWLFOHV RI ZRRG ZRRG FKDUFRDO FRUN DQG DUWLFOHV RI FRUN PDQXIDFWXUHV RI VWUDZ of esparto or of other plaiting materials; basketware and wickerwork

44.

Wood and articles of wood; wood charcoal. ..........................................................................................................................1399

45.

Cork and articles of cork. ..........................................................................................................................................................1410

46.

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork. ..................................1412

&217(176 2) 7+( &867206 7$5,)) 2) ,1',$

6(&7,21 ; 3XOS RI ZRRG RU RI RWKHU ILEURXV FHOOXORVLF PDWHULDO UHFRYHUHG ZDVWH DQG VFUDS paper or paperboard; paper and paperboard and articles thereof 47.

Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard. ..................1414

48.

Paper and paperboard; articles of paper pulp, of paper or of paperboard. ......................................................................1416

49.

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans. ................................................................................................................................................................1429 6(&7,21 ;, 7H[WLOHV DQG WH[WLOH DUWLFOHV

50.

Silk. ...............................................................................................................................................................................................1438

51.

Wool, fine or coarse animal hair; horsehair yarn and woven fabric. .................................................................................1441

52.

Cotton. .........................................................................................................................................................................................1447

53.

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn. ...................................................................1462

54.

Man-made filaments; strip and the like of man-made textile materials. ...........................................................................1466

55.

Man-made staple fibres. ............................................................................................................................................................1476

56.

Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof. .......................1485

57.

Carpets and other textile floor coverings. ..............................................................................................................................1489

58.

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery. ...................................................1494

59.

Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use. .......1499

60.

Knitted or crocheted fabrics. ....................................................................................................................................................1505

61.

Articles of apparel and clothing accessories, knitted or crocheted.....................................................................................1508

62.

Articles of apparel and clothing accessories, not knitted or crocheted. .............................................................................1517

63.

Other made up textile articles; sets; worn clothing and worn textile articles; rags. ........................................................1531 6(&7,21 ;,, )RRWZHDU KHDGJHDU XPEUHOODV VXQ XPEUHOODV ZDONLQJ VWLFNV VHDW VWLFNV ZKLSV ULGLQJ FURSV and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair

64.

Footwear, gaiters and the like; parts of such articles. ...........................................................................................................1537

65.

Headgear and parts thereof. .....................................................................................................................................................1541

66.

Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof. ....................................1543

67.

Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles human hair. .................................................................................................................................................................................1545 6(&7,21 ;,,, $UWLFOHV RI VWRQH SODVWHU FHPHQW DVEHVWRV PLFD RU VLPLODU PDWHULDOV ceramic products; glass and glassware

68.

Articles of stone, plaster, cement, asbestos, mica or similar materials. .............................................................................1547

69.

Ceramic products. ......................................................................................................................................................................1552

70.

Glass and glassware...................................................................................................................................................................1556

&217(176 2) 7+( &867206 7$5,)) 2) ,1',$

6(&7,21 ;,9 1DWXUDO RU FXOWXUHG SHDUOV SUHFLRXV RU VHPL SUHFLRXV VWRQHV SUHFLRXV PHWDOV PHWDOV FODG ZLWK SUHFLRXV PHWDO DQG DUWLFOHV WKHUHRI LPLWDWLRQ MHZHOOHU\ FRLQ 71.

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin. ...........................................................................................1563 6(&7,21 ;9 Base metals and articles of base metal

72.

Iron and steel. .............................................................................................................................................................................1578

73.

Articles of iron or steel. .............................................................................................................................................................1597

74.

Copper and articles thereof. .....................................................................................................................................................1609

75.

Nickel and articles thereof. .......................................................................................................................................................1616

76.

Aluminium and articles thereof. ..............................................................................................................................................1619

77.

(Reserved for possible future use in the Harmonized System.)

78.

Lead and articles thereof. ..........................................................................................................................................................1626

79.

Zinc and articles thereof. ...........................................................................................................................................................1628

80.

Tin and articles thereof. .............................................................................................................................................................1631

81.

Other base metals; cermets; articles thereof. ..........................................................................................................................1633

82.

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal. ............................................1637

83.

Miscellaneous articles of base metal. ......................................................................................................................................1642 6(&7,21 ;9, Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders DQG UHSURGXFHUV WHOHYLVLRQ LPDJH DQG VRXQG UHFRUGHUV DQG UHSURGXFHUV and parts and accessories of such articles

84.

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. ............................................................1649

85.

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles. .............................................1702 6(&7,21 ;9,, 9HKLFOHV DLUFUDIW YHVVHOV DQG DVVRFLDWHG WUDQVSRUW HTXLSPHQW

86.

Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds. ..................................................................................................................................................................................1744

87.

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof. ...........................................1747

88.

Aircraft, spacecraft, and parts thereof.....................................................................................................................................1758

89.

Ships, boats and floating structures. .......................................................................................................................................1761 6(&7,21 ;9,,, 2SWLFDO SKRWRJUDSKLF FLQHPDWRJUDSKLF PHDVXULQJ FKHFNLQJ SUHFLVLRQ PHGLFDO RU VXUJLFDO instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof

90.

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof. .................................................................................................1766

91.

Clocks and watches and parts thereof. ...................................................................................................................................1784

92.

Musical instruments; parts and accessories of such articles. ...............................................................................................1788

&217(176 2) 7+( &867206 7$5,)) 2) ,1',$

6(&7,21 ;,; Arms and ammunition; parts and accessories thereof 93.

Arms and ammunition; parts and accessories thereof. ........................................................................................................1790 6(&7,21 ;; Miscellaneous manufactured articles

94.

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings. .....................................................................................................................................1793

95.

Toys, games and sports requisites; parts and accessories thereof. .....................................................................................1798

96.

Miscellaneous manufactured articles. .....................................................................................................................................1803 6(&7,21 ;;, :RUNV RI DUW FROOHFWRUV¶ SLHFHV DQG DQWLTXHV

97.

Works of art, collectors’ pieces and antiques. ........................................................................................................................1809

98.

Project Imports; laboratory chemicals; passengers’ baggage, personal importations by air or post; ship stores....................................................................................................................................................................................1812

_______

&217(176 92/ PART 3

(;3257 7$5,)) Schedule II - Export Tariff......................................................................................................................................................................... 1853 General Exemptions — Export Tariff. ..................................................................................................................................................... 1854 Exemption Notifications — Export Tariff .............................................................................................................................................. 1855

PART 4

,17(*5$7(' *22'6 6(59,&(6 7$; ,*67 (A)

Bird’s eye view of Integrated Goods and Services Tax (IGST)............................................................................................1867

(B)

Integrated Goods and Services Tax Act, 2017 ........................................................................................................................1874

(C)

Integrated Goods and Services Tax Rules, 2017 ....................................................................................................................1882

(D)

Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 ........................................................1889 NOTIFICATIONS ISSUED UNDER IGST

(E)

IGST Notifications relating to Law and Procedures .............................................................................................................1890

(F)

IGST Rates — Notifications ......................................................................................................................................................1900

(G)

Fully Exempted IGST Goods (Nil Rated) — Notifications ..................................................................................................1963

(H)

IGST Exemption Notifications .................................................................................................................................................1974

PART 5

$11(;85(6 $QQH[XUH - Compensation Cess under GST. ...................................................................................................................................... 2001 $QQH[XUH - Additional Duty of Customs (Countervailing Duty). .................................................................................................. 2010 $QQH[XUH - Additional Duty of Customs to Countervail State Taxes/VAT. ................................................................................ 2013 $QQH[XUH - Special Duty........................................................................................................................................................................ 2016 $QQH[XUH - Social Welfare Surcharge .................................................................................................................................................. 2017 $QQH[XUH - Road & Infrastructure Cess .............................................................................................................................................. 2020 $QQH[XUH $ - Health Cess ...................................................................................................................................................................... 2022 $QQH[XUH - National Calamity Contingent Duty............................................................................................................................... 2024 $QQH[XUH - Education Cess 2PLWWHG $QQH[XUH - Secondary and Higher Education Cess 2PLWWHG $QQH[XUH - Exemption Notifications issued under Section 28A. .................................................................................................. 2026 $QQH[XUH - Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. .................................................................. 2033 $QQH[XUH - Baggage Rules, 2016. ....................................................................................................................................................... 2040 $QQH[XUH - Baggage (Transit to Customs Stations) Regulations, 1967. ........................................................................................ 2044

&217(176 2) 7+( &867206 7$5,)) 2) ,1',$

$QQH[XUH - Project Imports Regulations, 1986. ................................................................................................................................ 2046 $QQH[XUH $ - Agriculture Infrastructure and Development Cess. ................................................................................................ 2050 $QQH[XUH - Customs Tariff (Determination of Origin of Other Preferential Areas) Rules, 1977 and Notification issued thereunder. ...................................................................................................................................... 2055 $QQH[XUH - Rules of Determination of Origin of Goods under the Asia-Pacific Trade Agreement (Formerly known as Bangkok Agreement) Rules, 2006. .............................................................................................................. 2057 $QQH[XUH Customs Tariff (Determination of Origin of the U.A.R. and Yugoslavia) Rules, 1976. ......................................... 2063 $QQH[XUH Customs Tariff (Determination of Origin of Goods under the Agreement on Global System of Trade Preferences among Developing Countries) Rules, 1989. ................................................................................ 2066 $QQH[XUH Customs Tariff (Determination of Origin of Goods under the Agreement on SAARC Preferential Trading Arrangement) Rules, 1995. .............................................................................................................................. 2070 $QQH[XUH Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement Between the Democratic Socialistic Republic of Sri Lanka and the Republic of India) Rules, 2000. ................................... 2074 $QQH[XUH Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement Between the Transitional Islamic State of Afghanistan and Republic of India) Rules, 2003. ............................... 2078 $QQH[XUH Thailand — Interim Rules of Origin for Preferential Tariff concessions for Trade between India and Thailand..................................................................................................................................................................... 2082 $QQH[XUH Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of Singapore) Rules, 2005. ........................................... 2096 $QQH[XUH Rules of Determination of Origin of Goods under the Agreement on South Asian Free Trade Area (SAFTA). .................................................................................................................................................................. 2118 $QQH[XUH Rules for Determination of Origin of Goods under the Preferential Trading Agreement between the Republic of India and the Republic of Chile Rules, 2007. ................................................................................... 2130 $QQH[XUH Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015. ............................................................................................................... 2149 $QQH[XUH Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of MERCOSUR Member States and Republic of India) Rules, 2009......................................... 2158 $QQH[XUH - Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between Governments of the Republic of India and the Republic of Korea) Rules, 2009 .................................................... 2166 $QQH[XUH - Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India) Rules, 2009........................................................................................................................................ 2189 $QQH[XUH - Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and Malaysia) Rules, 2011. ................................................................... 2223 $QQH[XUH - Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan) Rules, 2011. ........................................................................ 2236 $QQH[XUH $ - Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius) Rules, 2021. ................................................................................................................................................................................ 2269 $QQH[XUH % - Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the United Arab Emirates ) Rules, 2022. ............................................................. 2288 $QQH[XUH - Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995. .............................................................................................. 2305 $QQH[XUH - Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 and Notifications issued thereunder............................... 2323 $QQH[XUH - Refund of Anti-dumping Duty (Paid in Excess of Actual Margin of Dumping) Rules, 2012. ............................. 2337 $QQH[XUH $ - Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020........................................ 2338 $QQH[XUH - Validating provisions relating to Customs Tariff and Notifications thereto. ......................................................... 2345

&217(176 2) 7+( &867206 7$5,)) 2) ,1',$

PART 6

6$)(*8$5' '87< Safeguard Measures (Quantitative Restrictions) Rules, 2012 .............................................................................................................. 2365 Customs Tariff (Identification and Assessment of Safeguard Measures) Rules, 1997..................................................................... 2370 India-Singapore Trade Agreement (Safeguard Measures) Rules, 2009 ............................................................................................. 2375 India-ASEAN Trade in Goods Agreement (Safeguard Measures) Rules, 2016 ................................................................................ 2379 India-Japan Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017............................ 2384 India-Malaysia Comprehensive Economic Cooperation Agreement (Bilateral Safeguard Measures) Rules, 2017 .................... 2389 India-Korea Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017 ........................... 2394 Notification issued under Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997 .............................. 2399 Notification issued under Customs Tariff (TPS Safeguard Duty) Rules, 2002 ................................................................................. 2400 Notifications imposing Safeguard Duty ................................................................................................................................................. 2401 List of Developing Countries notified under Section 8B...................................................................................................................... 2403

PART 7

$17, '803,1* '87< $1' &2817(59$,/,1* '87< 21 '803(' $57,&/(6 Notifications imposing Anti-dumping Duty ......................................................................................................................................... 2425 Notifications imposing CVD on Dumped Articles ............................................................................................................................... 2566

PART 8

&255(/$7,21 2) &867206 7$5,)) >:,7+ 5(63(&7 72 &+$1*(6 &20,1* ,172 ())(&7 )520 $6 3(5 7+( ),1$1&( $&7 @ &RUUHODWLRQ RI &XVWRPV 7DULII Z U W FKDQJHV LQ HIIHFW IURP .............................................................................................. 2577

PART 9

0,6&(//$1(286 &RPPRGLW\ ,QGH[ ..................................................................................................................................................................................... 2583 Chronological List of Basic Notifications ............................................................................................................................................ 2693

_______

Chapter 22

Beverages, spirits and vinegar

1218

CHAPTER 22 Beverages, spirits and vinegar Notes : 1.

This Chapter does not cover :

(a)

products of this chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103); (b) sea water (heading 2501); (c) distilled or conductivity water or water of similar purity (heading 2853); (d) acetic acid of concentration exceeding 10% by weight of acetic acid (heading 2915); (e) medicaments of heading 3003 or 3004; or (f) perfumery or toilet preparations (Chapter 33). 2. For the purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20°C. 3. For the purposes of heading 2202, the term “non-alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate. Sub-heading Note : For the purposes of sub-heading 2204 10, the expression “sparkling wine” means wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 3 bars. Tariff Item

Description of goods

(1) 2201 2201 10 2201 10 10 2201 10 20 2201 90 2201 90 10 2201 90 90 2202 2202 10 2202 10 10 2202 10 20 2202 10 90 2202 91 00 2202 99 2202 99 10 2202 99 20 2202 99 30 2202 99 90 2203 00 00 2204

---------

-----------------

2204 10 00

2204 21 2204 21 10

----

1 ʌ

(2) Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow Mineral waters and aerated waters : Mineral waters . . . . . . . . . . . . . . . . . . . . . . . Aerated waters . . . . . . . . . . . . . . . . . . . . . . . Other : Ice and snow . . . . . . . . . . . . . . . . . . . . . . . . Other . . . . . . . . . . . . . . . . . . . . . . . . . . . Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured : Aerated waters . . . . . . . . . . . . . . . . . . . . . . . Lemonade . . . . . . . . . . . . . . . . . . . . . . . . . Other . . . . . . . . . . . . . . . . . . . . . . . . . . . Other : Non-alcoholic beer . . . . . . . . . . . . . . . . . . . . . Other : Soya milk drinks, whether or not sweetened or flavoured . . . . . Fruit pulp or fruit juice based drinks . . . . . . . . . . . . . . Beverages containing milk . . . . . . . . . . . . . . . . . . Other . . . . . . . . . . . . . . . . . . . . . . . . . . . Beer made from malt Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 Sparkling wine . . . . . . . . . . . . . . . . . . . . . . . Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : In containers holding 2 l or less : Port and other red wines . . . . . . . . . . . . . . . . . . .

For Compensation Cess - See Annexure 1 in Part 5 of this Tariff. For Integrated Goods and Services Tax (IGST) - See Part 4 in Vol. 2. For Additional duties and other levies - See Part 5 in Vol. 2. For Safeguard duties and Anti-dumping duties - See Parts 6 & 7 in Vol. 2. Substituted (w.e.f. 3-7-2007) for “100%” by Notification No. 81/2007-Cus., dated 3-7-2007.

Unit

Rate of dutyʌ

Standard

Preferential

(3)

(4)

(5)

l l

30% 30%

l l

30% 30%

l l l

30% 30% 30%

30%

l l l l l

30% 30% 30% 30% 100%

[150%]

Chapter 22

Beverages, spirits and vinegar

2204 21 20 2204 21 90 2204 22 2204 22 10 2204 22 20 2204 22 90 2204 29 2204 29 10 2204 29 20 2204 29 90 2204 30 00 2205

-------------------

2205 10 00 2205 90 00 2206 00 00

2207 2207 10

2207 10 11 2207 10 19 2207 10 90 2207 20 00 2208 2208 20

2208 20 11 2208 20 19 2208 20 91 2208 20 99 2208 30 2208 30 11 2208 30 12 2208 30 13 2208 30 19 2208 30 91 2208 30 92 2208 30 93 2208 30 99 2208 40 2208 40 11 2208 40 12 2208 40 91 2208 40 92 2208 50

-----------------------------------------------------------------------

Sherry and other white wines . . . . . . . . . . . . . . . . . Other . . . . . . . . . . . . . . . . . . . . . . . . . . . In containers holding more than 2 l but not more than10 l : Port and other red wines Sherry and other white wines Other Other : Port and other red wines . . . . . . . . . . . . . . . . . . . Sherry and other white wines . . . . . . . . . . . . . . . . . Other . . . . . . . . . . . . . . . . . . . . . . . . . . . Other grape must . . . . . . . . . . . . . . . . . . . . . . Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances In containers holding 2 l or less . . . . . . . . . . . . . . . . Other . . . . . . . . . . . . . . . . . . . . . . . . . . . Other fermented beverages (for example, cider, perry, mead, sake); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher : Rectified spirit : Concentrates of alcoholic beverages . . . . . . . . . . . . . . Other . . . . . . . . . . . . . . . . . . . . . . . . . . . Other . . . . . . . . . . . . . . . . . . . . . . . . . . . Ethyl alcohol and other spirits, denatured, of any strength . . . . . Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liquors and other spirituous beverages Spirits obtained by distilling grape wine or grape marc : In containers holding 2 l or less : Brandy . . . . . . . . . . . . . . . . . . . . . . . . . . Other . . . . . . . . . . . . . . . . . . . . . . . . . . . Other : Brandy . . . . . . . . . . . . . . . . . . . . . . . . . . Other . . . . . . . . . . . . . . . . . . . . . . . . . . . Whiskies : In containers holding 2 l or less : Bourbon whiskey . . . . . . . . . . . . . . . . . . . . . . Scotch . . . . . . . . . . . . . . . . . . . . . . . . . . . Blended . . . . . . . . . . . . . . . . . . . . . . . . . . Other . . . . . . . . . . . . . . . . . . . . . . . . . . . Other : Bourbon whiskey . . . . . . . . . . . . . . . . . . . . . . Scotch . . . . . . . . . . . . . . . . . . . . . . . . . . . Blended . . . . . . . . . . . . . . . . . . . . . . . . . . Other . . . . . . . . . . . . . . . . . . . . . . . . . . . Rum and other spirits obtained by distilling fermented sugarcane products : In containers holding 2 l or less : Rum . . . . . . . . . . . . . . . . . . . . . . . . . . . Other . . . . . . . . . . . . . . . . . . . . . . . . . . . Other : Rum . . . . . . . . . . . . . . . . . . . . . . . . . . . Other . . . . . . . . . . . . . . . . . . . . . . . . . . . Gin and Geneva : In containers holding 2 l or less :

Substituted (w.e.f. 3-7-2007) for “100%” by Notification No. 81/2007-Cus., dated 3-7-2007. For Rates of Additional duty on “Alcoholic Liquor” — See at the end of this Chapter.

1219 l l

[150%] [150%]

l l l

150% 150% 150%

l l l l

[150%] [150%] [150%] [150%]

l l l

[150%] [150%] [150%]

l l l l

150% 150% 150% 5%

l l

150% 150%

l l

150% 150%

l l l l

150% 150% 150% 150%

l l l l

150% 150% 150% 150%

l l

150% 150%

l l

150% 150%

Chapter 22 2208 50 11 2208 50 12 2208 50 91 2208 50 92 2208 60 00 2208 70 2208 70 11 2208 70 12 2208 70 91 2208 70 92 2208 90 2208 90 11 2208 90 12 2208 90 19 2208 90 91 2208 90 92 2208 90 99 2209 2209 00 2209 00 10 2209 00 20 2209 00 90

Beverages, spirits and vinegar ---------------------------------------------------------

Gin . . . . . . . . . . . . . . . . . . . . . . . . . . Geneva . . . . . . . . . . . . . . . . . . . . . . . . Gin . . . . . . . . . . . . . . . . . . . . . . . . . . Geneva . . . . . . . . . . . . . . . . . . . . . . . . Vodka . . . . . . . . . . . . . . . . . . . . . . . . . Liquors and cordials : In containers holding 2 l or less : Liquors . . . . . . . . . . . . . . . . . . . . . . . . Cordials . . . . . . . . . . . . . . . . . . . . . . . . Other : Liquors . . . . . . . . . . . . . . . . . . . . . . . . Cordials . . . . . . . . . . . . . . . . . . . . . . . . Other : In containers holding 2 l or less : Tequila . . . . . . . . . . . . . . . . . . . . . . . . Indenatured ethyl alcohol . . . . . . . . . . . . . . . . Other . . . . . . . . . . . . . . . . . . . . . . . . . Other : Tequila . . . . . . . . . . . . . . . . . . . . . . . . Indenatured ethyl alcohol . . . . . . . . . . . . . . . . Other . . . . . . . . . . . . . . . . . . . . . . . . . Vinegar and substitutes for vinegar obtained from acetic acid Vinegar and substitutes for vinegar obtained from acetic acid : Brewed vinegar . . . . . . . . . . . . . . . . . . . . . Synthetic vinegar . . . . . . . . . . . . . . . . . . . . Other . . . . . . . . . . . . . . . . . . . . . . . . .

1220 . . . . .

. . . . .

l l l l l

150% 150% 150% 150% 150%

. . . .

l l

150% 150%

. . . .

l l

150% 150%

. . . . . .

l l l

150% 150% 150%

. . . . . .

l l l

150% 150% 150%

. . . . . .

l l l

30% 30% 30%

RATE OF ADDITIONAL DUTY FOR ALCOHOLIC LIQUORS

In exercise of the powers conferred by the proviso to sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) and in supersession of the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue) No. 54/2001-Customs, dated the 11th May, 2001, published in the Gazette of India, vide number G.S.R. 353(E), dated the 11th May, 2001, the Central Government having regard to the excise duties for the time being leviable on like alcoholic liquors produced or manufactured in different States, or the excise duties which would be leviable for the time being in different States on the class or description of alcoholic liquor, as the case may be, hereby specifies, on goods of the description specified in column (3) of the Table below, and falling under the headings of the First Schedule to the said Customs Tariff Act as are specified in the corresponding entry in column (2) of the said Table, when imported into India, the rates of additional duty specified in the corresponding entry in column (4) of the said Table. TABLE S. No. (1) 1.

Heading (2) 2203, 2204, 2205, or 2206

Description of goods (3) All goods put up in bottles or cans or any other packing, for ultimate sale in retail and having a CIF price, (a) not exceeding USD 25 per case; (b) exceeding USD 25 but not exceeding USD 40 per case; (c) exceeding USD 40 per case

2208

All goods put up in bottles or cans or any other packing, for ultimate sale in retail and having a CIF price, (a) not exceeding USD 10 per case; (b)

exceeding USD 10 but not exceeding USD 20 per case;

(c)

exceeding USD 20 but not exceeding USD 40 per case;

(d)

exceeding USD 40 per case

Rate of additional duty (4)

75% ad valorem 50% ad valorem or USD 37 per case, whichever is higher 20% ad valorem or USD 40 per case, whichever is higher

150% ad valorem 100% ad valorem or USD 40 per case, whichever is higher 50% ad valorem or USD 53.2 per case, whichever is higher 25% ad valorem or USD 53.2 per case, whichever is higher

All goods notified hereunder exempted from Additional Customs Duty vide Notification No. 82/2007-Cus., dated 3-7-2007.

Chapter 22

Beverages, spirits and vinegar

1221

Explanation. - For the purposes of this notification, (i)

a “case” shall mean a packing containing a total volume of nine litres of liquor;

(ii)

the CIF price of any goods put up in packings of a size other than nine litres shall be determined on a pro rata basis;

(iii)

the said additional duty shall be payable in Indian currency;

(iv)

“USD” means US Dollar;

(v)

rate of exchange applicable for the purpose of calculation of the said additional duty shall be the rate which is specified in the notification of the Government of India in the Ministry of Finance and Company Affairs (Department of Revenue), issued from time to time, in exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of the said Customs Act, and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act. [Notification No. 32/2003-Cus., dated 1-3-2003.]

EXEMPTION NOTIFICATIONS GENERAL EXEMPTIONS Articles supplied free under warranty as replacement for defective goods . . . . . . . . . . Art work by Indian artist, sculptures and antiques . . . . . . . . . . . . . . . . . . . Donations, Gifts & Imports for Handicaps & Social Welfare . . . . . . . . . . . . . . . Effective rates of duty for goods of Chapters 1 to 98 . . . . . . . . . . . . . . . . . . Exhibitions, Seminars, Expeditions & National Programmes . . . . . . . . . . . . . . . Goods for specific purposes or for use in Industrial production or for setting up of plants/projects or for repairs/replacement . . . . . . . . . . . . . . . . . . . . . Government imports including for Defence/Police purposes . . . . . . . . . . . . . . . IGST Exemption to Imports . . . . . . . . . . . . . . . . . . . . . . . . . . . Import by privileged persons, Organisations, Authorities and Foreigners . . . . . . . . . . Imports against advance licence, VBAL, Target Plus, MEIS, SEIS, DFIA, EPCG, DFRC, SFIS, Deemed Export, RoDTEP & RoSCTL, etc. . . . . . . . . . . . . . . . . . . . . . Imports for Export Promotion and 100% EOU, etc. . . . . . . . . . . . . . . . . . . Imports for Training, Educational, Research & Testing purposes . . . . . . . . . . . . . Imports from specified Countries, Preferential Areas, SAARC and FTA/SAFTA . . . . . . . Imports for IT/Electronic Industry . . . . . . . . . . . . . . . . . . . . . . . . . Packaging materials and Containers . . . . . . . . . . . . . . . . . . . . . . . . Raw materials and capital goods under EPCG Scheme . . . . . . . . . . . . . . . . . Re-imports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Re-imports for repairs, re-conditioning or re-processing, etc. . . . . . . . . . . . . . . . Re-import of goods exported under drawback, rebate or bonds . . . . . . . . . . . . . . Samples . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Special Economic Zones . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sports goods, Prizes, Medals and Trophies, etc. . . . . . . . . . . . . . . . . . . . . Miscellaneous items including articles for gifts, donations, publicity material, tickets, instruction materials, free articles for warranty and replacement of defective supplies, aircraft equipments, spares and fuel in tanks of aircrafts, specimen, samples, software for movies, music & games. .

. . . . .

. . . See under G.E. No. 195 . . See under G.E. Nos. 19 & 21 . See under G.E. Nos. 22 to 25 See under G.E. Nos. 190 to 193 . See under G.E. Nos. 14 to 21

. . . .

. See under G.E. Nos. 178 to 188 & 195 . . . . . See under G.E. Nos. 9 & 10 . . See under G.E. Nos. 193B & 193C . . . . . See under G.E. Nos. 1 to 8

. . . . . . . . . . . . .

. . . . . . . . . . . .

. See under G.E. Nos. 98 to 165D . . See under G.E. Nos. 68 to 94 . . See under G.E. Nos. 11 to 13 . . See under G.E. Nos. 34 to 66B . . . . See under G.E. No. 181 . . . . . See under G.E. No. 30 . . See under G.E. Nos. 68 to 94 . . See under G.E. Nos. 166 to 177 . . See under G.E. Nos. 14 & 172 . . See under G.E. Nos. 174 to 177 . . . See under G.E. Nos. 28 & 29 . . See under G.E. Nos. 95 to 97 See under G.E. Nos. 26, 26A, 27 & 29

. . .

See under G.E. Nos. 28, 194 to 202

Exemption to alcoholic liquors from Additional Duty of Customs. — In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with sub-section (8) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) and in supersession of the notification of the Government of India in Ministry of Finance (Department of Revenue) No. 178/2003-Customs, dated 12th of December 2003, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts all the goods from the whole of the additional duty leviable under the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 32/2003-Customs, dated the 1st March, 2003, published in Gazette of India vide G.S.R. 167(E), dated the 1st March, 2003. [Notification No. 82/2007-Cus., dated 3-7-2007.]

Chapter 22

Beverages, spirits and vinegar

1222

DEPARTMENTAL CLARIFICATIONS / CASE LAW Almond Milk made by pulverizing almonds in a blender with water and then strained is classifiable under the residual entry in the Tariff Item 2202 99 90 and not under Tariff Item 2202 99 20 as fruit pulp or fruit juice. — Based on C.B.I. & C. Circular No. 113/32/2019-GST, dated 11-10-2019. — 2019 (29) G.S.T.L. C11. Beer falling under Chapter 22, sub-heading 2203.00 is a food article. — Kalyani Breweries Ltd. v. Assistant Collector - 1992 (57) E.L.T. 373 (Cal.). Beverages. - Power Energy Drink and Bulldozer Energy Drink classified under Tariff Item 2202 90 90 of Customs Tariff Act, 1975 as insisted by Department during earlier imports, the subsequent import thereof cannot be classified under Tariff Item 2202 10 10 as claimed by importer earlier. Such subsequent imports are also classifiable under Tariff Item 2202 90 90 of the said Tariff. — Jain International (Importer/Exporter) v. Commissioner — 2019 (366) E.L.T. 74 (Cal.). Carbonated beverage containing 92% water, fruit juice, preservatives and added with flavour of lemonade are classifiable under Tariff Item 2202 10 20 of Customs Tariff Act, 1975. However, products those added with other flavours i.e. Orange, Cola, Jeera, etc. are classifiable under Tariff Item 2202 10 90. — In Re : Rich Dairy Products (India) Pvt. Ltd. — 2019 (30) G.S.T.L. 496 (A.A.R. - GST). Affirmed in 2020 (36) GSTL 560 (AAAR - Tamil Nadu) Compound alcoholic preparations for manufacture of beverages is classifiable under sub-heading 2208.10 of Customs Tariff Act, 1975. — Amin Merchant v. Chairman, Central Board of Excise & Revenue — 2016 (338) E.L.T. 164 (S.C.). Fanta Fruity Orange manufactured out of orange juice concentrate is classifiable under HSN Code 2202 99 and not under HSN Code 2202 10. — In Re : Hindustan Coca-Cola Beverages Private Limited — 2019 (28) G.S.T.L. 518 (A.A.R. - GST). Affirmed in 2020 (36) GSTL 295 (AAAR - Guj.). Flavoured Milk. — See under CHAPTER 4. Fruit juice - K juice Grape manufactured by blending and heating of water, grape juice, sugar, colour and flavouring agents and thereafter carbonated at 20 degree Celsius, is classifiable under Tariff Item 2202 10 90 of Customs Tariff Act, 1975. — In Re : Kalis Sparkling Water Pvt. Ltd. — 2020 (32) G.S.T.L. 421 (A.A.R. - GST - T.N.). Affirmed in 2021 (53) GSTL 17 (AAR - Tamil Nadu) Mango Pulp based drink like Maaza and like products are classifiable under sub-heading 2202.90. — Bombay-I Collectorate Trade Notice No. 45/87, dated 6-7-1987. - 1987 (30) E.L.T. (T24). Milk. — Sweetened dairy drink made with milk, sugar, permissible colouring and artificial/natural flavouring, is classifiable under Tariff Item 2202 99 30 of Customs Tariff Act, 1975. — In Re : Sri Chakra Milk Products LLP. — 2020 (32) G.S.T.L. 206 (A.A.R. - GST - A.P.). Milk - Flavoured milk is classifiable under Tariff Item 2202 99 30 of Customs Tariff Act, 1975. — In Re : Tirumala Milk Products Pvt. Ltd. — 2020 (32) G.S.T.L. 558 (A.A.R. - GST - A.P.). Red Bull Energy Drink contains caffeine contents, glucose and vitamins, mineral water and aerated waters, etc. hence, appropriately classifiable under Tariff Item 2202 90 90 of Customs Tariff Act, 1975 and not under Tariff Item 2202 10 10 ibid. — Commissioner v. Narang Hospitality Services Pvt. Ltd. — 2014 (307) E.L.T. 801 (Tri. - Mumbai). _______

R.K. Jain’s Customs Tariﬀ of India | Set of 2 Volumes AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO NO. OF PAGES BINDING TYPE

: : : : : : :

R.K. Jain TAXMANN JUNE 2022 75th Edition 9789391055516 2512 PAPERBACK

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Description This book provides the complete text of the rate of duties as applicable on the import and export of goods with amended tariff schedules as applicable from 1-5-2022. It also incorporates basic details such as: How to use this Tariff? How to calculate the effective rate of import duty This book is divided into two volumes with the following coverage: Customs Duty Rates & Exemptions IGST, Export Tariff, Cesses, Anti-dumping, Safeguard, Additional Duties & Commodity Index The Present Publication is the 75th Edition for 2022-23, authored by R.K. Jain. This book is amended by the Finance Act 2022 & updated till 31st May 2022. ORDER NOW