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[ As updated till 1st February 2024 ] First Edition
1979
Price : ` 3995/-
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1986
(for a set of two vols.)
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1994
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2000
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2013
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2015
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2019 (Sept.)
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ISBN : 978-93-91055-97-4
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&217(176 92/ 3$57
&867206 7$5,)) $&7 Section
Page
1.
Short title, extent and commencement........................................................................................................................................17
2.
Duties specified in the Schedules to be levied. ..........................................................................................................................17
3.
Levy of additional duty equal to excise duty, sales tax, local taxes and other charges. ......................................................17
3A.
Omitted ................................................................................................................................................................................................
4.
Levy of duty where standard rate and preferential rate are specified...................................................................................20
5.
Levy of a lower rate of duty under a trade agreement. ............................................................................................................20
6.
Power of Central Government to levy protective duties in certain cases..............................................................................20
7.
Duration of protective duties and power of Central Government to alter them. ................................................................21
8.
Emergency power of Central Government to increase or levy export duties.......................................................................21
8A.
Emergency power of Central Government to increase import duties. ..................................................................................21
8B.
Power of Central Government to apply safeguard measures. ................................................................................................22
8C.
Omitted ................................................................................................................................................................................................
9.
Countervailing duty on subsidized articles. ..............................................................................................................................23
9A.
Anti-dumping duty on dumped articles. ...................................................................................................................................25
9AA.
Refund of anti-dumping duty in certain cases. .........................................................................................................................27
9B.
No levy under section 9 or section 9A in certain cases.............................................................................................................28
9C.
Appeal..............................................................................................................................................................................................28
10.
Rules to be laid before Parliament. ..............................................................................................................................................29
11.
Power of Central Government to alter duties under certain circumstances. ........................................................................29
11A.
Power of Central Government to amend First Schedule. ........................................................................................................29
12.
Repeal and saving. .........................................................................................................................................................................30
13.
Consequential amendment of Act 52 of 1962.............................................................................................................................30 FIRST SCHEDULE — Import Tariff. ...........................................................................................................................................31 SECOND SCHEDULE — Export Tariff. .................................................................................................................................1911
3$57
,03257 7$5,)) *(1(5$/ (;(037,216 6&+('8/( , ,03257 7$5,)) General Rules for the interpretation of Schedule I .................................................................................................................................... 31 General Exemptions - Import Tariff. ........................................................................................................................................................... 35
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6(&7,21 , /LYH $QLPDOV $QLPDO 3URGXFWV 1.
Live animals. ...............................................................................................................................................................................1125
2.
Meat and edible meat offal. ......................................................................................................................................................1128
3.
Fish and crustaceans, molluscs and other aquatic invertebrates. .......................................................................................1131
4.
Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included. ......................................................................................................................................................................................1143
5.
Products of animal origin, not elsewhere specified or included.........................................................................................1148 6(&7,21 ,, 9HJHWDEOH 3URGXFWV
6.
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage. ..........................................1153
7.
Edible vegetables and certain roots and tubers. ....................................................................................................................1155
8.
Edible fruit and nuts; peel of citrus fruit or melons. .............................................................................................................1160
9.
Coffee, tea, mate and spices......................................................................................................................................................1166
10.
Cereals. ........................................................................................................................................................................................1173
11.
Products of the milling industry; malt; starches; inulin; wheat gluten. .............................................................................1177
12.
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder. .......................................................................................................................................................................1180
13.
Lac; gums, resins and other vegetable saps and extracts. ....................................................................................................1185
14.
Vegetable plaiting materials; vegetable products not elsewhere specified or included. ................................................1188 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..........................................................................................................................................................................1190 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 RWKHU QLFRWLQH FRQWDLQLQJ SURGXFWV LQWHQGHG IRU WKH LQWDNH RI QLFRWLQH LQWR WKH KXPDQ ERG\
16.
Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects. ...........................1198
17.
Sugars and sugar confectionery. ..............................................................................................................................................1201
18.
Cocoa and cocoa preparations. ................................................................................................................................................1204
19.
Preparations of cereals, flour, starch or milk; pastrycooks’ products. ...............................................................................1206
20.
Preparations of vegetables, fruit, nuts or other parts of plants. ..........................................................................................1209
21.
Miscellaneous edible preparations. .........................................................................................................................................1214
22.
Beverages, spirits and vinegar. ................................................................................................................................................1221
23.
Residues and waste from the food industries; prepared animal fodder. ..........................................................................1226
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. .................................................................................................................................................1230
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6(&7,21 9 0LQHUDO 3URGXFWV 25.
Salt; sulphur; earths and stone; plastering materials, lime and cement.............................................................................1233
26.
Ores, slag and ash. .....................................................................................................................................................................1241
27.
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes........................1245 6(&7,21 9, 3URGXFWV RI WKH &KHPLFDO RU $OOLHG ,QGXVWULHV
28.
Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes. ........................................................................................................................................1257
29.
Organic chemicals. .....................................................................................................................................................................1270
30.
Pharmaceutical products. .........................................................................................................................................................1304
31.
Fertilisers. ....................................................................................................................................................................................1317
32.
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks.............................................................................................................1321
33.
Essential oils and resinoids; perfumery, cosmetic or toilet preparations. .........................................................................1334
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. .......................................................................................1340
35.
Albuminoidal substances; modified starches; glues; enzymes. ..........................................................................................1345
36.
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations. .............................1348
37.
Photographic or cinematographic goods. ..............................................................................................................................1350
38.
Miscellaneous chemical products. ...........................................................................................................................................1355 6(&7,21 9,, 3ODVWLFV DQG DUWLFOHV WKHUHRI UXEEHU DQG DUWLFOHV WKHUHRI
39.
Plastics and articles thereof. .....................................................................................................................................................1368
40.
Rubber and articles thereof.......................................................................................................................................................1389 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. .......................................................................................................1400
42.
Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut). ..................................................................................................................................1404
43.
Furskins and artificial fur; manufactures thereof..................................................................................................................1408 6(&7,21 ,; :RRG DQG DUWLFOHV RI ZRRG ZRRG FKDUFRDO FRUN DQG DUWLFOHV RI FRUN PDQXIDFWXUHV RI VWUDZ RI HVSDUWR RU RI RWKHU SODLWLQJ PDWHULDOV EDVNHWZDUH DQG ZLFNHUZRUN
44.
Wood and articles of wood; wood charcoal. ..........................................................................................................................1410
45.
Cork and articles of cork. ..........................................................................................................................................................1423
46.
Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork. ..................................1425
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6(&7,21 ; 3XOS RI ZRRG RU RI RWKHU ILEURXV FHOOXORVLF PDWHULDO UHFRYHUHG ZDVWH DQG VFUDS SDSHU RU SDSHUERDUG SDSHU DQG SDSHUERDUG DQG DUWLFOHV WKHUHRI 47.
Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard. ..................1427
48.
Paper and paperboard; articles of paper pulp, of paper or of paperboard. ......................................................................1429
49.
Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans. ................................................................................................................................................................1443 6(&7,21 ;, 7H[WLOHV DQG WH[WLOH DUWLFOHV
50.
Silk. ...............................................................................................................................................................................................1452
51.
Wool, fine or coarse animal hair; horsehair yarn and woven fabric. .................................................................................1455
52.
Cotton. .........................................................................................................................................................................................1462
53.
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn. ...................................................................1481
54.
Man-made filaments; strip and the like of man-made textile materials. ...........................................................................1485
55.
Man-made staple fibres. ............................................................................................................................................................1498
56.
Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof. .......................1509
57.
Carpets and other textile floor coverings. ..............................................................................................................................1513
58.
Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery. ...................................................1518
59.
Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use. .......1524
60.
Knitted or crocheted fabrics. ....................................................................................................................................................1531
61.
Articles of apparel and clothing accessories, knitted or crocheted.....................................................................................1535
62.
Articles of apparel and clothing accessories, not knitted or crocheted. .............................................................................1546
63.
Other made up textile articles; sets; worn clothing and worn textile articles; rags. ........................................................1562 6(&7,21 ;,, )RRWZHDU KHDGJHDU XPEUHOODV VXQ XPEUHOODV ZDONLQJ VWLFNV VHDW VWLFNV ZKLSV ULGLQJ FURSV DQG SDUWV WKHUHRI SUHSDUHG IHDWKHUV DQG DUWLFOHV PDGH WKHUHZLWK DUWLILFLDO IORZHUV DUWLFOHV RI KXPDQ KDLU
64.
Footwear, gaiters and the like; parts of such articles. ...........................................................................................................1569
65.
Headgear and parts thereof. .....................................................................................................................................................1574
66.
Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof. ....................................1576
67.
Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair. .................................................................................................................................................................................1578 6(&7,21 ;,,, $UWLFOHV RI VWRQH SODVWHU FHPHQW DVEHVWRV PLFD RU VLPLODU PDWHULDOV FHUDPLF SURGXFWV JODVV DQG JODVVZDUH
68.
Articles of stone, plaster, cement, asbestos, mica or similar materials. .............................................................................1580
69.
Ceramic products. ......................................................................................................................................................................1586
70.
Glass and glassware...................................................................................................................................................................1591
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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. ...........................................................................................1599 6(&7,21 ;9 %DVH PHWDOV DQG DUWLFOHV RI EDVH PHWDO
72.
Iron and steel. .............................................................................................................................................................................1616
73.
Articles of iron or steel. .............................................................................................................................................................1640
74.
Copper and articles thereof. .....................................................................................................................................................1655
75.
Nickel and articles thereof. .......................................................................................................................................................1663
76.
Aluminium and articles thereof. ..............................................................................................................................................1666
77.
(Reserved for possible future use in the Harmonized System.)
78.
Lead and articles thereof. ..........................................................................................................................................................1674
79.
Zinc and articles thereof. ...........................................................................................................................................................1676
80.
Tin and articles thereof. .............................................................................................................................................................1679
81.
Other base metals; cermets; articles thereof. ..........................................................................................................................1681
82.
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal. ............................................1685
83.
Miscellaneous articles of base metal. ......................................................................................................................................1691 6(&7,21 ;9, 0DFKLQHU\ DQG PHFKDQLFDO DSSOLDQFHV HOHFWULFDO HTXLSPHQW SDUWV WKHUHRI VRXQG UHFRUGHUV DQG UHSURGXFHUV WHOHYLVLRQ LPDJH DQG VRXQG UHFRUGHUV DQG UHSURGXFHUV DQG SDUWV DQG DFFHVVRULHV RI VXFK DUWLFOHV
84.
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. ............................................................1698
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. .............................................1762 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. ..................................................................................................................................................................................1810
87.
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof. ...........................................1814
88.
Aircraft, spacecraft, and parts thereof.....................................................................................................................................1828
89.
Ships, boats and floating structures. .......................................................................................................................................1832 6(&7,21 ;9,,, 2SWLFDO SKRWRJUDSKLF FLQHPDWRJUDSKLF PHDVXULQJ FKHFNLQJ SUHFLVLRQ PHGLFDO RU VXUJLFDO LQVWUXPHQWV DQG DSSDUDWXV FORFNV DQG ZDWFKHV PXVLFDO LQVWUXPHQWV SDUWV DQG DFFHVVRULHV WKHUHRI
90.
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof. .................................................................................................1837
91.
Clocks and watches and parts thereof. ...................................................................................................................................1857
92.
Musical instruments; parts and accessories of such articles. ...............................................................................................1862
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3KDUPDFHXWLFDO 3URGXFWV
CHAPTER 30 3KDUPDFHXWLFDO SURGXFWV 1RWHV : 1. This Chapter does not cover : (a)
foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV); (b) products, such as tablets, chewing gum or patches (transdermal systems), containing nicotine and intended to assist tobacco use cessation (heading 2404); (c) plasters specially calcined or finely ground for use in dentistry (heading 2520); (d) aqueous distillates or aqueous solutions of essential oil, suitable for medicinal uses (heading 3301); (e) preparations of headings 3303 to 3307, even if they have therapeutic or prophylactic properties; (f) soap or other products of heading 3401 containing added medicaments; (g) preparations with a basis of plaster for use in dentistry (heading 3407); (h) blood albumin not prepared for therapeutic or prophylactic uses (heading 3502); or (ij) diagnostic reagents of heading 3822. 2. For the purposes of heading 3002, the expression “immunological products” applies to peptides and proteins (other than goods of heading 2937) which are directly involved in the regulation of immunological processes, such as monoclonal antibodies (MAB), antibody fragments, antibody conjugates and antibody fragment conjugates, interleukins, interferons (IFN), chemokines and certain tumor necrosis factors (TNF), growth factors (GF), hematopoietins and colony stimulating factors (CSF). 3. For the purposes of headings 3003 and 3004 and of Note 4(d) to this Chapter, the following are to be treated : (a)
as unmixed products :
(b)
unmixed products dissolved in water; (1) (2) all goods of Chapter 28 or 29; and (3) simple vegetable extracts of heading 1302, merely standardised or dissolved in any solvent; as products which have been mixed :
(1) colloidal solutions and suspensions (other than colloidal sulphur); (2) vegetable extracts obtained by the treatment of mixture of vegetable materials; and (3) salts and concentrates obtained by evaporating natural mineral waters. 4. Heading 3006 applies only to the following, which are to be classified in that heading and in no other heading of this Schedule — sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns and sterile tissue adhesives for surgical wound closure; (b) sterile laminaria and sterile laminaria tents; (c) sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable; (d) opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses; (e) placebos and blinded (or double-blinded) clinical trial kits for use in recognised clinical trials, put up in measured doses, even if they might contain active medicaments; (f) dental cements and other dental fillings; bone reconstruction cements; (g) first-aid boxes and kits; (h) chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides; (i) gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments; (j) waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf-life; and (k) appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates. 6XE KHDGLQJ 1RWHV 1. For the purposes of sub-headings 3002 13 and 3002 14, the following are to be treated : (a)
(a) (b)
as unmixed products, pure products, whether or not containing impurities; as products which have been mixed : the products mentioned in (a) above dissolved in water or in other solvents; (1) (2) the products mentioned in (a) and (b) (1) above with an added stabiliser necessary for their preservation or transport; and (3) the products mentioned in (a), (b) (1) and (b) (2) above with any other additive. 2. Sub-headings 3003 60 and 3004 60 cover medicaments containing artemisinin (INN) for oral ingestion combined with other pharmaceutical active ingredients, or containing any of the following active principles, whether or not combined with other pharmaceutical active ingredients : amodiaquine (INN); artelinic acid or its salts; artenimol (INN); artemotil (INN);
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artemether (INN); artesunate (INN); chloroquine (INN); dihydroartemisinin (INN); lumefantrine (INN); mefloquine (INN); piperaquine (INN); pyrimethamine (INN) or sulfadoxine (INN). 5DWH RI GXW\S
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(1)
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3001 20 10
--- Liquid extracts of liver . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3001 20 20
--- Liver extracts, dry . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3001 20 30
--- Snake venom . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3001 20 90
--- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
kg.
10%
10%
3001 90 3001 90 10
- Other : --- Of human origin . . . . . . . . . . . . . . . . . . . . . . --- Other :
3001 90 91
---- Heparin and its salts . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3001 90 99
---- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
+XPDQ EORRG DQLPDO EORRG SUHSDUHG IRU WKHUDSHXWLF SURSK\ODFWLF RU GLDJQRVWLF XVHV DQWLVHUD RWKHU EORRG IUDFWLRQV DQG LPPXQRORJLFDO SURG XFWV ZKHWKHU RU QRW PRGLILHG RU REWDLQHG E\ PHDQV RI ELRWHFKQRORJL FDO SURFHVVHV YDFFLQHV WR[LQV FXOWXUHV RI PLFUR RUJDQLVPV H[FOXGLQJ \HDVWV DQG RWKHU VLPLODU SURGXFWV FHOO FXOWXUHV ZKHWKHU RU QRW PRGLILHG - Antisera, other blood fractions and immunological products, whether or not modified or obtained by biotechnological processes :
3002 12
-- Antisera and other blood fractions :
3002 12 10
--- For diphtheria . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3002 12 20
--- For tetanus . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3002 12 30
--- For rabies . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3002 12 40
--- For snake venom . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3002 12 90
--- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3002 13 00
-- Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale . . . . . . . . . . . . . . . .
kg.
10%
10%
3002 14 00
-- Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3002 15 00
-- Immunological products, put up in measured doses or in forms or packings for retail sale . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
- Vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products : 3002 41
-- Vaccines for human medicine :
3002 41 11
---- Cholera and typhoid . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3002 41 12
---- Hepatitis . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3002 41 13
---- Tetanus . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
--- Single vaccines for :
S
#
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.
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(3)
(4)
(5)
3002 41 14
---- Polio . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3002 41 15
---- Tuberculosis . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3002 41 16
---- Rabies . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3002 41 17
---- Japanese encephalitis . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3002 41 18
---- Whopping cough (pertussis) . . . . . . . . . . . . . . . . .
kg.
10%
10%
3002 41 19
---- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
--- Mixed vaccines for : 3002 41 21
---- Diphtheria, pertussis and tetanus (DPT)
kg.
10%
10%
3002 41 22
---- Diphtheria and tetanus (DT) . . . . . . . . . . . . . . . . .
kg.
10%
10%
3002 41 23
---- Measles, mumps and rubella (MMR) . . . . . . . . . . . . . .
kg.
10%
10%
3002 41 24
---- Typhoid-paratyphoid (TAB) . . . . . . . . . . . . . . . . .
kg.
10%
10%
3002 41 25
---- Typhoid-paratyphoid-cholera (TABC) . . . . . . . . . . . . .
kg.
10%
10%
3002 41 29
---- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3002 42 00
-- Vaccines for veterinary medicine . . . . . . . . . . . . . . .
kg.
10%
10%
3002 49
-- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
3002 49 10
--- Cultures of micro-organisms (excluding yeast). . . . . . . . . . .
kg.
10%
10%
3002 49 20
--- Toxins . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3002 49 90
--- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
- %GNN EWNVWTGU YJGVJGT QT PQV OQFKſGF 3002 51 00
-- Cell therapy products . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3002 59 00
-- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3002 90
- Other:
3002 90 10
--- Human blood . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3002 90 20
--- Animal blood prepared for therapeutic, prophylactic or diagnostic uses. .
kg.
10%
10%
3002 90 90
--- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
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3003 10 00
- Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives
kg.
10%
10%
3003 20 00
- Other, containing antibiotics . . . . . . . . . . . . . . . . .
kg.
10%
10%
- Other, containing hormones or other products of heading 2937 : 3003 31 00
-- Containing insulin . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3003 39 00
-- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
- Other, containing alkaloids or derivatives thereof : 3003 41 00
-- Containing ephedrine or its salts . . . . . . . . . . . . . . .
kg.
10%
10%
3003 42 00
-- Containing pseudoephedrine (INN) or its salts . . . . . . . . .
kg.
10%
10%
3003 43 00
-- Containing norephedrine or its salts . . . . . . . . . . . . . .
kg.
10%
10%
3003 49 00
-- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3003 60 00
- Other, containing antimalarial active principles described in Sub-heading Note 2 to this Chapter . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3003 90
- Other : --- Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems medicaments :
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Preferential
(3)
(4)
(5)
3003 90 11
---- Of Ayurvedic system . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3003 90 12
---- Of Unani system . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3003 90 13
---- Of Siddha system . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3003 90 14
---- Of Homoeopathic system. . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3003 90 15
---- Of Bio-chemic system . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
--- Menthol crystals and milk of magnesia : 3003 90 21
---- Menthol crystals . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3003 90 22
---- Milk of magnesia . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
--- Bovine albumin and drugs of animal origin, merbromine national formulary XII (mercurochrome), calcium sennoside, anaesthetic agents used in human or veterinary medicine or surgery, aluminium hydroxide gel : 3003 90 31
---- Bovine albumin and drugs of animal origin . . . . . . . . . . .
kg.
10%
10%
3003 90 32
---- Merbromine national formulary XII (mercurochrome) . . . . . .
kg.
10%
10%
3003 90 33
---- Calcium sennoside . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3003 90 34
---- Anaesthetic agents used in human or veterinary medicine or surgery
kg.
10%
10%
3003 90 35
---- Aluminium hydroxide gel . . . . . . . . . . . . . . . . . .
kg.
10%
10%
1
[3003 90 36
---- Ketamine . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
@
[10%
10%]]
3003 90 90
--- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 10
0HGLFDPHQWV H[FOXGLQJ JRRGV RI KHDGLQJ RU FRQVLVWLQJ RI PL[HG RU XQPL[HG SURGXFWV IRU WKHUDSHXWLF RU SURSK\ODFWLF XVHV SXW XS LQ PHDVXUHG GRVHV LQFOXGLQJ WKRVH LQ WKH IRUP RI WUDQVGHUPDO DG PLQLVWUDWLRQ V\VWHPV RU LQ IRUPV RU SDFNLQJV IRU UHWDLO VDOH - Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives :
3004 10 10
--- Penicillins . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 10 20
--- Ampicillin . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 10 30
--- Amoxycillin . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 10 40
--- Becampicillin . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 10 50
--- Cloxacillin . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 10 60
--- Ampicillin and cloxacillin combinations . . . . . . . . . . . .
kg.
10%
10%
3004 10 70
--- Streptomycin . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 10 90
--- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
kg.
10%
10%
3004 20
-- Other, containing antibiotics : --- Cephalosporins and their derivatives :
3004 20 11
---- Cefazolin . . . . . . . . . . . . . . . . . . . . . . . . .
3004 20 12
---- Cephalexin . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 20 13
---- Ciprofloxacin . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 20 14
---- Cefoxitin . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 20 19
---- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 20 20
--- Sulfonamides and cotrimoxazole . . . . . . . . . . . . . . .
kg.
10%
10%
--- Fluoroquinolones :
1 @
Substituted by Notification No. 15/2007-Cus. (N.T.), dated 22-2-2007. Substituted (w.e.f. 11-5-2007) by s. 114(i) and second schedule to the Finance Act, 2007 (22 of 2007) read with clause 105(i) and second schedule to the Finance Bill, 2007 (22 of 2007).
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Preferential
(4)
(5)
3004 20 31
---- Norfloxacin . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 20 32
---- Nalidixic acid. . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10% 10%
3004 20 33
---- Ciprofloxacin . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
3004 20 34
---- Ofloxacin . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 20 39
---- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
--- Tetracyclines : 3004 20 41
---- Chlortetracycline . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 20 42
---- Oxytetracycline . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 20 49
---- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 20 50
--- Chloramphenicol . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 20 61
---- Erythromycin. . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 20 62
---- Roxithromycin . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 20 63
---- Clarithromycin . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 20 64
---- Azithromycin
. . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 20 69
---- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 20 70
---- Cefadroxil . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
--- Macrolide :
--- Other : 3004 20 91
---- Isoniazid. . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 20 92
---- Rifampicin . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 20 93
---- Pyrazinamide . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 20 94
---- Ethambutol . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 20 95
---- Clindamycin . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 20 96
---- Vancomycin . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 20 97
---- Polymyxin B and colistin . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 20 99
---- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
kg.
10%
10%
- Other, containing hormones or other products of heading 2937 : 3004 31
-- Containing insulin :
3004 31 10
--- Insulin injection . . . . . . . . . . . . . . . . . . . . . . .
3004 31 90
--- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 32 00
-- Containing corticosteroid hormones, their derivatives or structural analogues
kg.
10%
10%
3004 39
-- Other : --- Pituitary hormones; prednisolone; dexamethasone; danazol; other progestogen and oestogen group hormones :
3004 39 11
---- Pituitary hormones . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 39 12
---- Prednisolone . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 39 13
---- Dexamethasone . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 39 14
---- Danazol . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 39 19
---- Other progestogen and oestogen group hormones . . . . . . . .
kg.
10%
10%
--- Gonadotrophins and luteinising hormone : 3004 39 21
---- Gonadotrophins . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 39 22
---- Luteinising hormone . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
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(2) --- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
8QLW
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Preferential
(3)
(4)
(5)
kg.
10%
10%
- Other, containing alkaloids or derivatives thereof : 3004 41 00
-- Containing ephedrine or its salts . . . . . . . . . . . . . . .
kg.
10%
10%
3004 42 00
-- Containing pseudoephedrine (INN) or its salts . . . . . . . . .
kg.
10%
10%
3004 43 00
-- Containing norephedrine or its salts . . . . . . . . . . . . . .
kg.
10%
10%
3004 49
-- Other :
3004 49 10
--- Atropin and salts thereof . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 49 20
--- Caffein and salts thereof . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 49 30
--- Codeine and derivatives, with or without ephidrine hydrochloride .
kg.
10%
10%
3004 49 40
--- Ergot preparations, ergotamine and salts thereof . . . . . . . . .
kg.
10%
10%
3004 49 50
--- Papavarine hydrochloride . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 49 60
--- Bromohexin and solbutamol . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 49 70
--- Theophylline and salts thereof . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 49 90
--- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 50
- Other, containing vitamins or other products of heading 2936 :
3004 50 10
--- Heamatinics and erythropoietin preparations . . . . . . . . . .
kg.
10%
10%
3004 50 20
--- Preparations of minerals and their supplements . . . . . . . . .
kg.
10%
10%
--- Preparations of vitamins : 3004 50 31
---- Of vitamin A . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 50 32
---- Of vitamin B1 and B2 and salts thereof . . . . . . . . . . . . .
kg.
10%
10%
3004 50 33
---- Of vitamin B9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 50 34
---- Of vitamin B12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 50 35
---- Of vitamin C . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 50 36
---- Of vitamin D . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 50 37
---- Of vitamin E . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 50 39
---- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 50 90
--- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
kg.
10%
10%
3004 60 00
- Other, containing antimalarial active principles described in Sub-heading Note 2 to this Chapter . . . . . . . . . . . . . . . . . . . .
3004 90
- Other : --- Ayurvedic, Unani, Homoeopathic, Siddha or Bio-chemic systems medicaments, put up for retail sale :
3004 90 11
---- Of Ayurvedic system . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 12
---- Of Unani system . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 13
---- Of Siddha system . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 14
---- Of Homoeopathic system. . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 15
---- Of Bio-chemic system . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
--- Anthelmintics drugs: antiamoebic and other antiprotozal drugs; antifungal drugs : 3004 90 21
---- Anthelmintics and preparations thereof . . . . . . . . . . . .
kg.
10%
10%
3004 90 22
---- Metronidazole . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 23
---- Tinidazole . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 24
---- Secnidazole . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
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Preferential
(3)
(4)
(5)
3004 90 25
---- Diluxamide furoate . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 26
---- Sodium stibogluconate . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 27
---- Pentamidine . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 29
---- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
--- Antihistaminics drugs; antacids preparations; antiulcer drugs; antiemitics and other gastrointestinal drugs : 3004 90 31
---- Promethazine, chlorpheniramine, astemizole and ceteirizine . . . .
kg.
10%
10%
3004 90 32
---- Sodium bicarbonate, magnesium hydroxide (milk of magnesia), magnesium carbonate, magnesium trisilicate, aluminium hydroxide gel, magaldarate and combinations thereof
kg.
10%
10%
3004 90 33
---- Cimetidine, rantidine, nizatidine and roxatidine . . . . . . . . .
kg.
10%
10%
3004 90 34
---- Omeprazole and lunsoprazole . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 35
---- Dicyclomine, metoclopramide and dexame thasone and ondansetron
kg.
10%
10%
3004 90 36
---- Chenodiol and ursodiol . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 39
---- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
--- Anticancer drugs : 3004 90 41
---- Cyclophosphamide . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 42
---- Methotrexate, 5-fluorouracil (5-FU) and ftorafur . . . . . . . . .
kg.
10%
10%
3004 90 43
---- Bincristine and vinblastine . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 44
---- Paclitaxel and docetaxel . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 45
---- Etoposide . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 46
---- Actinomycin D Dactinomycin and doxorubicin . . . . . . . . .
kg.
10%
10%
3004 90 47
---- L-Asparaginase, cisplatin and carboplatin . . . . . . . . . . . .
kg.
10%
10%
3004 90 48
---- Tamoxifen . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 49
---- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
--- Antitubercular drugs; antileprotic drugs; antimalarial drugs : 3004 90 51
---- Isoniazid. . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 52
---- Rifampicin . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 53
---- Pyrazinamide and ethambutol . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 54
---- Streptomycin . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 55
---- Dapsone (DDS), acedapsone (DADDS), solopsone and clofazimine .
kg.
10%
10%
3004 90 56
---- Chloroquine, amodiaquine, mefloquine, quinine, chloroguamide, pyrimethamine
kg.
10%
10%
3004 90 57
---- Other antitubercular drugs . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 58
---- Other antileprotic drugs . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 59
---- Other antimalarial drugs . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
--- Nonsteroidal antiinflammatory, analgesics and antipyratic drugs : 3004 90 61
---- Analgin with or without other compounds such as paracetamol . .
kg.
10%
10%
3004 90 62
---- Acetyl salicylic acid (aspirin) and formulations thereof . . . . . .
kg.
10%
10%
3004 90 63
---- Ibuprofen with or without paracetamol or other compounds . . . .
kg.
10%
10%
3004 90 64
---- Oxyphen butazone, phenyl butazone and formulations thereof . . .
kg.
10%
10%
3004 90 65
---- Indomethacin. . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 66
---- Mephenamic acid, dactofenac sodium, piroxicam, tenoxicam and meloxicam
kg.
10%
10%
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Preferential
(3)
(4)
(5)
3004 90 67
---- Ketorolac, nimesulide, nabumetone and nefopam . . . . . . . .
kg.
10%
10%
3004 90 69
---- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 71
---- Captopril, enalapril, lisinopril, perindopril and ramipril . . . . . .
kg.
10%
10%
3004 90 72
---- Verapamil, nifedipine, amlodipine and lacidipine . . . . . . . .
kg.
10%
10%
3004 90 73
---- Losartan . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 74
---- Propranolol, metoprolol, atenolol and labetalol . . . . . . . . .
kg.
10%
10%
3004 90 75
---- Prazosin, terazosin, phentolamine and phenoxybenzamine . . . .
kg.
10%
10%
3004 90 76
---- Clonidine, methyldopa. . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 77
---- Hydralazine, minoxidil and diazoxide . . . . . . . . . . . . .
kg.
10%
10%
3004 90 79
---- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
kg.
10%
10%
--- Antihypertensive drugs :
--- Antiepiliptic drugs; sulfa drugs not elsewhere specified or included, preparations of enzymes; veterinary medicinal preparations, not for human use, not elsewhere specified or included; oral rehydration salts; antibacterial formulations not elsewhere specified or included, sedatives and tranquilizers : 3004 90 81
---- Phenobarbitone, mephobarbitone, primidone, phenytoin, carbamazepine, ethosuccimide, valporic acid (sodium valporate), diazepam, lamotrigine, gabapentin, bigabatrin, phenacemide, trimethadione and acetazolamide
3004 90 82
---- Other antiepileptic drugs . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 83
---- Sulpha drugs not elsewhere specified or included . . . . . . . .
kg.
10%
10%
3004 90 84
---- Preparations of enzymes . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 85
---- Veterinary medicinal preparations, not for human use, not elsewhere specified or included
kg.
10%
10% 10%
3004 90 86
---- Oral rehydration salts . . . . . . . . . . . . . . . . . . . .
kg.
10%
3004 90 87
---- Antibacterial formulations, not elsewhere specified or included . .
kg.
10%
10%
3004 90 88
---- Sedatives . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 89
---- Tranquilizers . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
--- Other : 3004 90 91
---- Salbutamol, terbutaline, ephedrine, salmeterol and methyl xanthimes
kg.
10%
10%
3004 90 92
---- Plasma expanders . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3004 90 93
---- Chloropheniramine maleate, with or without other compounds (excluding steriods and alkaloids)
kg.
10%
10%
3004 90 94
---- Theophylline, aminophylline and other broncho dilators . . . . .
kg.
10%
10%
3004 90 95
---- Carcino-chemotherapeutic drugs not elsewhere specified or included
kg.
10%
10%
1
[3004 90 96
---- Ketamine
kg.
@
[10%
10%]]
3004 90 99
---- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
10%
3005 10
:DGGLQJ JDX]H EDQGDJHV DQG VLPLODU DUWLFOHV IRU H[DPSOH GUHVVLQJV DGKHVLYH SODVWHUV SRXOWLFHV LPSUHJQDWHG RU FRDWHG ZLWK SKDUPDFHXWL FDO VXEVWDQFHV RU SXW XS LQ IRUPV RU SDFNLQJV IRU UHWDLO VDOH IRU PHGLFDO VXUJLFDO GHQWDO RU YHWHULQDU\ SXUSRVHV - Adhesive dressings and other articles having an adhesive layer :
3005 10 10
--- Adhesive guaze . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
-
3005 10 20
--- Adhesive tape . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
-
1 @
Substituted by Notification No. 15/2007-Cus. (N.T.), dated 22-2-2007. Substituted (w.e.f. 11-5-2007) by s. 114(i) and second schedule to the Finance Act, 2007 (22 of 2007) read with clause 105(i) and second schedule to the Finance Bill, 2007 (22 of 2007).
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(3)
(4)
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-
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3005 90 10
--- Cotton wool, medicated . . . . . . . . . . . . . . . . . . .
kg.
10%
-
3005 90 20
--- Poultice of kaolin . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
-
3005 90 30
--- Lint, medicated . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
-
3005 90 40
--- Bandages . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
-
3005 90 50
--- Burn therapy dressing soaked in protective gel . . . . . . . . .
kg.
10%
-
3005 90 60
--- Micro pores surgical tapes . . . . . . . . . . . . . . . . . .
kg.
10%
-
3005 90 70
--- Corn removers and callous removers . . . . . . . . . . . . . .
kg.
10%
-
3005 90 90
--- Other . . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
-
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- 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 dental adhesion barriers, whether or not absorbable :
3006 10 10
--- Sterile, surgical catgut and similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for wound closure . . . . . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
-
3006 10 20
--- Sterile laminaria and sterile laminaria tents, sterile absorbable surgical or dental haemostatics, sterile surgical or dental adhesion barriers, whether or not absorbable . . . . . . . . . . . . . . . . . . . . . .
kg.
10%
-
3006 30 00
- Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient . . . . . . . . . . . .
kg.
10%
-
3006 40 00
- Dental cements and other dental fillings; bone reconstruction cements . .
kg.
10%
-
3006 50 00
- First-aid boxes and kits
kg
10%
-
3006 60
- Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides : -
. . . . . . . . . . . . . . . . . . .
3006 60 10
--- Based on hormones . . . . . . . . . . . . . . . . . . . . .
kg.
Free
3006 60 20
--- Based on other products of heading 2937 . . . . . . . . . . . .
kg.
Free
-
3006 60 30
-- Based on spermicides . . . . . . . . . . . . . . . . . . . .
kg.
Free
-
3006 70 00
- Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments. .
kg.
10%
-
- Other : 3006 91 00
-- Appliances identifiable for ostomy use . . . . . . . . . . . . .
kg.
10%
-
3006 92 00
-- Waste pharmaceuticals. . . . . . . . . . . . . . . . . . . .
kg.
10%
-
3006 93 00
-- Placebos and blinded (or double-blinded) clinical trial kits for a recognised clinical trial, put up in measured doses . . . . . . . . . . . . .
kg.
10%
-
(;(037,21 127,),&$7,216 GENERAL EXEMPTIONS $GYDQFH DXWKRUL]DWLRQ 5R'7(3 5R6&7/ (3&* GHHPHG H[SRUWV '),$ VWDWXV KROGHUV HWF 6HH XQGHU * ( 1RV WR , Defence and police related imports . . . . . . . . . . . . . . . . . . . . . . . . . See under G.E. Nos. 9 to 11 Donations and gifts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . See under G.E. Nos. 25 to 27
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. . . .
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. . . . . . . .
. . . . . . . .
. . . . . . . .
See under G.E. Nos. 193 to 199 . . . . See under G.E. No. 34 . . See under G.E. Nos. 1 to 8 See under G.E. Nos. 168 to 180 . . . . See under G.E. No. 33 . See under G.E. Nos. 73 to 75 6HH XQGHU * ( 1RV WR . See under G.E. Nos. 28 to 32 . See under G.E. Nos. 12 to 17
([HPSWLRQ WR VSHFLILHG GUXJV DQG PHGLFLQHV VXSSOLHG IUHH RI FRVW WR SDWLHQWV XQGHU 3DWLHQW $VVLVWDQFH 3URJUDPPH RI VSHFLILHG SKDUPDFHXWLFDO FRPSDQ\ ² In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods, falling under Chapter 30 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), of the description specified in column (2) of the Table below, for supply under Patient Assistance Programmes specified in the corresponding entry in column (3) of the said Table, run by the pharmaceutical companies specified in the corresponding entry in column (4) of the said Table, when imported into India, from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the said Customs Tariff Act, subject to the following conditions, namely :(a)
the drugs and medicines are supplied free of cost to the patients under the Patient Assistance Programme of the specified pharmaceutical company;
(b)
the said pharmaceutical company furnishes an undertaking to the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, having jurisdiction, to the effect that (i)
it shall maintain the following records :-
(ii) (c)
(A)
name, age, gender, residence and contact details of the patient;
(B)
copies of valid identity proof and residence proof of the patient and the caregiver, if any, as the case may be;
(C)
the disease diagnosed and the prescribed dosage of drugs and medicines;
(D)
the drugs and medicines imported or received and consumed under the said programme;
the goods shall be used for the specified purpose only;
The said pharmaceutical company also furnishes an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, having jurisdiction, to pay, in the event of failure to comply with any of the aforesaid conditions, an amount equal to the duty leviable on such goods but for the exemption contained in this notification, along with the applicable interest thereon. TABLE
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(2)
(3)
(4)
1.
Xtandi (Enzulatamide)
Xtandi Patient Assistance Programme
Astellas Pharma India Pvt. Ltd.
2.
Dasatinib (Sprycel)
Sprycel Assistance Program
Bristol Myers Squibb India Pvt. Ltd.
3.
Nivolumab (Opdyta)
OASIS
Bristol Myers Squibb India Pvt. Ltd.
4.
Halaven (Eribulin medylate) - Hope to Her – Eisai Pharmaceuticals India Pvt. Ltd. Metastatic Breast cancer, Soft 2 to 3 cycles purchased and balanced free upto Tissue Sarcoma disease progression HELP - All cycles free for below poverty line Eisai Pharmaceuticals India Pvt. Ltd. patients
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(1)
1
(2)
(3)
(4)
5.
Zonegran (Zonisamide) - for Livefree - 33% Support to patients for extend- Eisai Pharmaceuticals India Pvt. Ltd. Epilespy ing duration of treatment as this is a chronic therapy
6.
Imbruvica
1+1 PAP
7.
Zytiga
3+1 PAP
Janssen India, Johnson & Johnson Pvt. Ltd.
8.
Velcade 1mg
3+1 PAP
Janssen India, Johnson & Johnson Pvt. Ltd.
Janssen India, Johnson & Johnson Pvt. Ltd.
9.
Velcade 3.5 mg
1+1 PAP
Janssen India, Johnson & Johnson Pvt. Ltd.
10.
Caelax
1+1 PAP
Janssen India, Johnson & Johnson Pvt. Ltd.
11.
Dacogen
1+1 PAP
Janssen India, Johnson & Johnson Pvt. Ltd.
12.
Yondelis
1+1 PAP
Janssen India, Johnson & Johnson Pvt. Ltd.
13.
Simponi
1 vial free on 1st purchase
Janssen India, Johnson & Johnson Pvt. Ltd.
14.
Remicade
5+4 on 3 dose therapy, 6+6 on 4 dose therapy
Janssen India, Johnson & Johnson Pvt. Ltd.
15.
Invega all SKUs
1+1 PAP (Maintenance dosage)
Janssen India, Johnson & Johnson Pvt. Ltd.
16.
Imatinib (Glivec)
Glivec NOA Program/ Glivec International Novartis India Ltd. PAP
17.
Nilotinib (Tasigna)
$
[Win for Patients-Cancer Care/Umaang
Novartis Healthcare Private Limited]
18.
Ruxolitinib (Jakavi)
$
[Win for Patients-Cancer Care/Umaang
Novartis Healthcare Private Limited]
19.
Everolimus (Afinitor)
$
[Win for Patients-Cancer Care/Umaang
Novartis Healthcare Private Limited]
20.
Ceritinib (Spexib)
$
[Win for Patients-Cancer Care/Umaang
Sandoz India Private Limited]
21.
Pazopanib (Votrient)
$
[Win for Patients-Cancer Care/Umaang
Novartis Healthcare Private Limited]
22.
Eltrombopag (Revolade)
$
[Win for Patients-Cancer Care/Umaang
Novartis Healthcare Private Limited]
23.
Indicaterol (Sequadra)
Win for Patients - COPD
Novartis India Ltd.
24.
Secukinumab (Scapho)
Win for Patients - Skincare
Novartis India Ltd.
25.
Omalizumab (Xolair CSU)
Win for Patients – Skin care
Novartis India Ltd.
26.
Ranibizumab (Accentrix)
Win for Patients - Visioncare
Novartis India Ltd.
27.
RITUXIMAB
SPARSH - The Touch
Dr. Reddy’s Laboratories Ltd.
[28.
Erlotinib (Tarceva)
The Blue Tree
Roche Products (India) Private Limited
29.
Trastuzumab (Herclon)
The Blue Tree
Roche Products (India) Private Limited
30.
Pertuzumab (Perjeta)
The Blue Tree
Roche Products (India) Private Limited
31.
Transtuzumab
The Blue Tree
Roche Products (India) Private Limited
The Blue Tree
Roche Products (India) Private Limited
Roche Products (India) Private Limited
Emtansine (Kadcyla) 32.
Obinutuzumab (Gazyva)
33.
Bevacizumab (Avastin)
The Blue Tree
34.
Tocilizumab (Actemra)
Care for Joints
Roche Products (India) Private Limited
35.
Mycophenolate
Aarambh
Roche Products (India) Private Limited
Reach
UCB India Private Limited
Mofetil (CellCept) 36.
Avonex (Interferon Beta 1A)
37.
Tysabri (Monoclonal Antibody) Reach
UCB India Private Limited
38.
Tecfidera (Di-methyl
Reach
UCB India Private Limited
Plegridy (Peggylated Interferon Reach Beta 1A)
UCB India Private Limited
Fumarate) 39.
$ 1
Substituted by Notification No. 41/2020-Cus., dated 29-10-2020. Inserted by Notification No. 83/2017-Cus., dated 31-10-2017.
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(1)
(2)
(3)
(4)
40.
Sorafenib (Nexavar)
NexCSP (Nexavar Cancer Survivorship Program)
41.
Sirturo (Bedaquiline)
Bedaquiline Compassionate Use Program
Janssen India, Johnson & Johnson Private Limited
42.
Darzalex (Daratumumab)
Daratumumab Patient Assistance Program
Janssen India, Johnson & Johnson Private Limited
43.
SUTENT
$
Pfizer Products India Private Limited]
44.
CRIZALK
$
45.
INLYTA
$
46.
PALBACE
$
[Palbace PRERNA
47.
ENBREL
$
[Enbrel Patient Assistance Programme
Pfizer Limited]
48.
XELJANZ
$
Pfizer Limited]
49.
GENPTROPIN
$
[Genotropin Patient Assistance Programme
Pfizer Products India Private Limited]
50.
Atgam
$
Pfizer Products India Private Limited]
51.
Aromasin
$
[Aromasin Patient Assistance Programme
Pfizer Products India Private Limited]
52.
Campto
$
Pfizer Products India Private Limited]]
[Sutent Patient Assistance Programme-STAR
Bayer Zydus Pharma Private Limited
[Crizalk Patient Assistance Programme-STAR Pfizer Products India Private Limited] [Inlyta Patient Assistance Programme-STAR Patient
Assistance
Pfizer Products India Private Limited]
Programme- Pfizer Products India Private Limited]
[Xeljanz Patient Assistance Programme [Atgam Patient Assistance Programme [Campto Patient Assistance Programme
Explanation. — 1[* * *] 2
[2.
Nothing contained in this notification shall have effect after the 3[30th September, 2024].] [Notification No. 16/2017-Cus., dated 20-4-2017 as amended by Notifications No. 83/2017-Cus., dated 31-10-2017; No. 41/2020-Cus., dated 29-10-2020; No. 9/2022-Cus., dated 1-2-2022; No. 12/2023-Cus., dated 1-2-2023 and No. 7/2024-Cus., dated 29-1-2024.]
'(3$570(17$/ &/$5,),&$7,216 &$6( /$: $JJOXWLQDWLQJ 6HUD — Pregnancy detection and diagnostic kit ‘Pregcolor’ is classifiable as ‘agglutinating sera’ under sub-heading 3002.10 of Customs Tariff Act, 1975. — Inter Care Ltd. v. Collector - 1997 (89) E.L.T. 545 (Tribunal). $QLPDO )HHG 6XSSOHPHQWV — See under CHAPTER 23. $QWL WXEHUFXORVLV GUXJV — A combination of drugs containing Rifampicin, Isoniazid, Pyrazinamide and Pyridoxine Hydrochloride, are appropriately classifiable under Tariff Item 3004 90 52 of Customs Tariff Act, 1975 and not under Tariff Item 3004 90 57 of the said Tariff. — Commissioner v. Globe Trollers Pvt. Ltd. — 2019 (370) E.L.T. 1299 (Tri. - Kolkata). %DQGDJHV 2UWKRSHGLF 6\QWKHWLF &DVWLQJV DQG 3RS %DQGDJHV used for treating orthopedic injuries, are classifiable under Heading 3005 of Customs Tariff Act, 1975 and not under Tariff Item 9021 10 00 of the said Tariff as orthopedic appliances. — Elder Pharmaceuticals v. Commissioner — 2019 (370) E.L.T. 1380 (Tri. - Mumbai) & 7DQEOH WHQWV /DPLQDULD 7HQWV used as contraceptives are classifiable under sub-heading 3006.10 of Customs Tariff Act, 1975, if sterile and under sub-heading 1212.99 if non-sterile. — C. Natwarlal & Co. v. Commissioner — 2005 (186) E.L.T. 284 (Tri. - Mumbai). 'LHWDU\ DQG +HDOWK VXSSOHPHQW — See under CHAPTER 21. )DFH ZDVK %RG\ ZDVK %RG\ WDOF DQG 6NLQ RLO — See under CHAPTER 33. )OXGHR[\JOXFRVH )'* — See under CHAPTER 28. +HUEDO 0HGLFDPHQWV Preparation of essential oils containing mint oil (menthol), peppermint oil, cinnamon oil, clove oil, mineral oil and camphor oil in set percentage as per product formula, having medicinal use and proposed to be imported in retail pack is classifiable under Tariff Item 3004 90 11 of the Customs Tariff Act, 1975. - Inspiration Idea & Innovations & Productions Pvt. Ltd. - 2021 (378) E.L.T. 686 (A.A.R. - Cus. - Del.). +XPDQ (PEU\R is placed under the category of animal embryos. Accordingly ‘human embryo’ will be classified under 0511 99 99 of Customs Tariff. Import Policy Norms finalized by DGFT for ‘Human Embryos’ vide Notification No. 52 (RE2013)/2009-2014, dated 2nd December, 2013 as restricted and the import will be allowed subject to a NOC from ICMR. — M.F. (D.R.) Circular No. 1/2014-Cus., dated 9-1-2014 — 2014 (299) E.L.T. (T24). 1 2 3
5WDUVKVWVGF D[ 0QVKſECVKQP 0Q %WU FCVGF Omitted (w.e.f. 2-2-2023) by Notification No. 12/2023-Cus., dated 1-2-2023. Inserted (w.e.f. 2-2-2023) by Notification No. 12/2023-Cus., dated 1-2-2023. Substituted by Notification No. 7/2024-Cus., dated 29-1-2024.
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,QFD ,QFKL 2LO — See under CHAPTER 15. /R]HQJHV — See under CHAPTER 38. 0HGLFDO HTXLSPHQW — SYNVISC HYLAN G-F 20, a medical device in sterile solution form for treatment of Osteoarthritis known and used as implantable medical devices by doctors is classifiable under Heading 9021 of Customs Tariff Act, 1975 as an implantable medical device and not under Heading 3006 of the said Tariff. — Commissioner v. Sandor Medicaids Pvt. Ltd. — 2019 (367) E.L.T. 486 (Tri. - Hyd.). Afirmed in 2019 (367) ELT A 318 (SC). 0HGLFLQHV RU GUXJV ,PSRUW SHUPLVVLEOH RQO\ WKURXJK VSHFLILHG SRUWV — See C.B.E. & C. Letter F. No. 450/8/2007-Cus. IV, dated 22-1-2007 — 2007 (208) E.L.T. (T7) and further classified by 8/2010-Cus., dated 26-3-2010 in 2010 (252) E.L.T. (T22). 0LIHSULVWRQH See under CHAPTER 29. 3RO\HVWHU FDVWLQJ WDSH used for used for orthopaedic purposes, is classifiable under sub-heading 3005.90 of Customs Tariff Act, 1975. — Dr. Sabharwal’s Bulk Drugs Ltd. v. Commissioner — 2000 (119) E.L.T. 634 (Tribunal). 3URDFWLY 5HILQLQJ 0DVN containing 6% Sulphur as active ingredient having primary use in treatment of acne in mild form is classifiable under Tariff Item 3004 90 99 of Customs Tariff Act, 1975. — In Re : Guthy Renker Marketing Pvt. Ltd. — 2009 (248) E.L.T. 932 (A.A.R.). 3URWHLQ 3RZGHU with Vitamins and Minerals manufactured under valid drug license with dosage prescribed on the label is classifiable under HS Code 3004 as medicament. — In Re : Newtramax Healthcare — 2020 (32) G.S.T.L. 578 (A.A.R. - GST - H.P.). 5HYLWDOL]LQJ WRQHU used for cleansing skin as prelude to application of other products, fall under Tariff Item 3304 99 90 of Customs Tariff Act, 1975. — In Re : Guthy Renker Marketing Pvt. Ltd. — 2009 (248) E.L.T. 932 (A.A.R.). 5HSDLULQJ /RWLRQ DQG 5HQHZLQJ &OHDQVHU containing Benzoyl Peroxide having therapeutic effect in acne treatment are classifiable under Tariff Item 3004 90 99 of Customs Tariff Act, 1975. — In Re : Guthy Renker Marketing Pvt. Ltd. — 2009 (248) E.L.T. 932 (A.A.R.). 6NLQ FUHDP — Rupam (Pimple pack) and Pailab (Anti-crack cream) manufactured under valid drug license following the formula prescribed in the authoritative textbooks of Ayurveda and known in common parlance as Ayurvedic medicament as evident from prescriptions by the medical practitioners, advertisement of product as medicaments and labels on the product showing their use as medicament, are classifiable as Aurvedic Medicaments under Heading 3004 of Customs Tariff when these are sold to customers for treatment or for prevention of specific skin disorders and also purchased by the said customers under the same belief. — In Re : Akaansha Hair & Skin Care Herbal Unit Pvt. Ltd. — 2018 (12) G.S.T.L. 214 (A.A.R. - GST). This order was reversed by Appellate Authority for Advance Ruling as reported in 2018 (16) G.S.T.L. 227 (App. A.A.R. - GST). 7DSH &DVWLQJ 7DSH 'HOWDOLWH &DVWLQJ 7DSHV are polyester cotton material coated with polyurethane resin meant for controlled rigidity to provide greater strength to fractured limb - They are classifiable under sub-heading 3005.10 of Customs Tariff Act, 1975 as adhesive dressing. — Johnson & Johnson Ltd. v. Collector — 1999 (105) E.L.T. 177 (Tribunal). 7DSHV 0LFURSRURXV VXUJLFDO WDSHV are classifiable under Tariff item 3005 90 60 of Customs Tariff and not under Chapter 90. — Hemand Surgical Indus. Ltd. v. Commissioner — 2015 (328) E.L.T. 671 (Tri.-Mumbai). :LSHV :HW PHGLFDWHG ZLSHV — See under CHAPTER 33. :RXQG FORVXUH VWULSV are classifiable under sub-heading 3006.10 of Customs Tariff Act, 1975. — Commissioner v. Babul Technologies Pvt. Ltd. — 2006 (196) E.L.T. 115 (Tri. - Mumbai). _______
R.K. Jain’s
Customs Tariff of India | 2024-25 AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO NO. OF PAGES BINDING TYPE
: : : : : : :
R.K. JAIN TAXMANN FEBRUARY 2024 79TH EDITION 9789391055974 2720 PAPERBACK
Rs. 3995 | USD 53
Description This book covers the following: Customs Tariff Act Import Tariff Export Tariff Integrated Goods & Services Tax (IGST) Annexures Safeguard Duty Anti-dumping Duty & Countervailing Duty Miscellaneous It also incorporates basic details such as: How to use this Tariff? How to calculate the effective rate of import duty The Present Publication is the 79th Edition | 2024-24, amended by the Finance Bill 2024 and updated till 1st February 2024. It is divided into eight parts: Part 1 – Customs Tariff Act, 1975 Contains revised and up-to-date annotated text of the Customs Tariff Act, 1975 Part 2 – Import Tariff Rules for the Interpretation of Import Tariff General Exemptions for Import Chapters 1 to 98 of Customs Tariff Act, 1975 (First Schedule) Part 3 – Export Tariff Export Tariff Second Schedule – Export Tariff Exemption Notifications Part 4 – Integrated Goods & Services Tax (IGST) Bird’s eye view of IGST IGST Notifications Relating to Law & Procedures IGST Rates – Notification Fully Exempted IGST Goods (Nil Rated) – Notification IGST Exemption Notifications Part 5 – Annexures Cesses, Additional Duties & Other Levies, etc. Determination of Origin of Goods Rules Validating Provisions & Notifications Part 6 – Safeguard Duty Rules and Notifications Part 7 – Anti-dumping Duty and Countervailing Duty Rules for Anti-Dumping Duty, Countervailing Duty Notifications Imposing Anti-Dumping Duty Notifications Imposing CVD Part 8 – Miscellaneous Commodity Index Chronological List of Basic Notifications
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