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............................................................................................................................. Contents Part 1 - The Customs Tariff Act, 1975 1. Short title, extent and commencement 2. Duties specified in the Schedules to be levied 3. Levy of additional duty equal to excise duty, sales tax, local taxes and other charges 3A. Omitted 4. Levy of duty where standard rate and preferential rate are specified 5. Levy of a lower rate of duty under a trade agreement 6. Power of Central Government to levy protective duties in certain cases 7. Duration of protective duties and power of Central Government to alter them 8. Emergency power of Central Government to increase or levy export duties 8A. Emergency power of Central Government to increase import duties 8B. Power of Central Government to impose safeguard duty 8C. Power of Central Government to impose transitional product specific safeguard duty on imports from the People's Republic of China 9. Countervailing duty on subsidized articles 9A. Anti-dumping duty on dumped articles 9AA.Refund of anti-dumping duty in certain cases 9B. No levy under section 9 or section 9A in certain cases 9C. Appeal 10. Rules to be laid before Parliament 11. Power of Central Government to alter duties under certain circumstances 11 A.Power of Central Government to amend First Schedule 12. Repeal and saving 13. Consequential amendment of Act 52 of 1962 First Schedule - Import Tariff Second Schedule - Export Tariff Part 2 - Import Tariff & General Exemptions Schedule I -Import Tariff General Rules for the interpretation of Schedule I General Exemptions - Import Tariff Section I - Live Animals; Animal Products 1. Live animals 2. Meat and edible meat offal 3. Fish and crustaceans, molluscs and other aquatic invertebrates 4. Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included 5. Products of animal origin, not elsewhere specified or included Section II - Vegetable Products 6. Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 7. Edible vegetables and certain roots and tubers 8. Edible fruit and nuts; peel of citrus fruit or melons 9. Coffee, tea, mate and spices 10. Cereals 11. Products of the milling industry; malt; starches; inulin; wheat gluten 12. Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder 13. Lac; gums, resins and other vegetable saps and extracts 14. Vegetable plaiting materials; vegetable products not elsewhere specified or included Section III - Animal or Vegetable Fats and Oils and their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes 15. Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes Section IV - Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes 16. Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates 17. Sugars and sugar confectionery 18. Cocoa and cocoa preparations 19. Preparations of cereals, flour, starch or milk; pastrycooks' products 20. Preparations of vegetables, fruit, nuts or other parts of plants 21. Miscellaneous edible preparations 22. Beverages, spirits and vinegar 23. Residues and waste from the food industries; prepared animal fodder 24. Tobacco and manufactured tobacco substitutes Section V - Mineral Products 25. Salt; sulphur; earths and stone; plastering materials, lime and cement 26. Ores, slag and ash 27. Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes Section VI - 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 29. Organic chemicals 30. Pharmaceutical Products 31. Fertilisers 32. Tanning or dyeing extracts, tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes;Putty and other mastics;inks 33. Essential oils and resinoids, Perfumery, cosmetic or toilet preparations 34. Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring prepartions, candles and similar articles, modeling pastes, “dental waxes” and dental preparations with a basis of plaster 35. Albuminoidal substances; moidified starches; glues, enzymes 36. Explosives, pyrotechnic products; maches; pyrophoric alloys; certain combustible preparations 37. Photographics or cinematographic goods 38. Miscellaneous chemical products Section VII - Plastics and articles thereof; rubber and articles thereof 39. Plastics and articles thereof 40. Rubber and articles thereof Section VIII - Raw hides and Skins, leather, furskins and articles thereof; suddlery and harness; travel goods, handbags and similar containers; articles of animals gut (other than silk-worm gut) 41. Raw hides and skins (other than furskins) and leather 42. Articles of leather; Saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) 43. Furskins and artificial fur; manufactures thereof. Section IX - Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork 44. Wood and articles of wood; wood charcoal 45. Cork and articles of cork 46. Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork Section X - Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) 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 paper-board. 48. Paper and paperboard; articles of paper pulp, of paper or of paperboard. 49. Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans. Section XI - Textiles and textile articles 50. Silk 51. Wool, fine or coarse animal hair; horsehair yarn and woven fabric 52. Cotton 53. Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn 54. Man-made filaments; strip and the like of man-made textile materials 55. Man-made staple fibres 56. Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof 57. Carpets and other textile floor coverings 58. Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery 59. Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use 60. Knitted or crocheted fabrics 61. Articles of apparel and clothing accessories, knitted or crocheted 62. Articles of apparel and clothing accessories, not knitted or crocheted. 63. Other made up textile articles; sets; worn clothing and worn textile articles; rags. Section XII - Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and part$-thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair 64. Footwear, gaiters and the like; parts of such articles 65. Headgear and parts thereof 66. Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof 67. Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair Section III - Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware 68. Articles of stone, plaster, cement, asbestos, mica or similar Materials 69. Ceramic Products 70. Glass and glassware Section XIV - Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin 71. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin. Section XV - Base metals and articles of base metal 72. Iron and steel 73. Articles of iron or steel 74. Copper and articles thereof 75. Nickel and articles thereof 76. Aluminium and articles thereof 77. (Reserved for possible future use in the Harmonized System) 78. Lead and articles thereof 79. Zinc and articles thereof 80. Tin and articles thereof 81. Other base metals; cermets; articles thereof 82. Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal 83. Miscellaneous articles of base metal Section XVI - Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers; and parts and accessories of such articles 84. Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 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 Section XVII - Vehicles, aircraft, vessels and associated transport equipment 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 87. Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof. 88. Aircraft, spacecraft, and parts thereof 89. Ships, boats and floating structures. Section XVIII - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical 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 91. Clocks and watches and parts thereof 92. Musical instruments; parts and accessories of such articles Section XIX - Arms and ammunition; parts and accessories thereof 93. Arms and ammunition; parts and accessories thereof. Section XX - Miscellaneous manufactured articles 94. Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings 95. Toys, games and sports requisites; parts and accessories thereof 96. Miscellaneous manufactured articles. Section XXI - Works of art, collectors' pieces and antiques 97. Works of art, collectors' pieces and antiques 98. Project Imports; laboratory chemicals; passengers' baggage, personal importations by air or post; ship stores Part 3 - Export Tariff Schedule II - Export Tariff General Exemptions - Export Tariff Exemption Notifications Part 4 - Annexures • Annexure I - Additional duty • Annexure IA - Additional Duty of Customs to countervail State Taxes/VAT • Annexure II - Special duty • Annexure III - Additional duty on High Speed Diesel oil • Annexure IV - Additional duty on Motor Spirit (Petrol) • Annexure IVA - Omitted • Annexure IVB - Omitted • Annexure V - Omitted • Annexure VA - National Calamity Contingent Duty • Annexure VB - Education Cess • Annexure VC - Secondary & Higher Education Cess • Annexure VI - Exemption notifications issued under Section 28A. • Annexure VII - Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. • Annexure VIII - Baggage Rules, 1998. • Annexure IX - Baggage (Transit to Customs Stations) Regulations, 1967 • Annexure X - Project Imports Regulations, 1986. • Annexure XI - Customs Tariff (Determination of Origin of Other Preferential Areas) Rules, 1977 and Notification issued thereunder. • Annexure XII - Rules of Determination of Origin of goods under the Asia-pacific Trade Agreement (Formerly known as Bangkok Agreement) Rules, 2006 • Annexure XIII - Customs Tariff (Determination of Origin of the U.A.R. and Yugoslavia) Rules, 1976. • Annexure XIV - Customs Tariff (Determination of Origin of Goods under the Agreement on Global System of Trade Preferences Among Developing Countries) Rules, 1989. • Annexure XV - Customs Tariff (Determination of Origin of Goods under the Agreement on SAARC Preferential Trading Arrangement) Rules, 1995. • Annexure XVI - Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement between the Democratic Socialistic Republic of Sri Lanka and Republic of India) Rules, 2000. • Annexure XVII - Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between Transitional Islamic State of Afghanistan and Republic of India) Rules, 2003 • Annexure XVIII - Interim Rules of origin for Preferential Tariff Concession for trade between India and Thailand • Annexure XIX - Rules for Determining the "Origin of Products" eligible for the Preferential Tariff Concessions for trade between India and Singapore • Annexure XX - Rules of Determination of Origin of goods under the Agreement on South Asian Free Trade Area (SAFTA) • Annexure XXI - Rules for Determination of origin of goods under the Preferential Trading Agreement between the Republic of India and the Republic of Chile Rules, 2007 • Annexure XXII - Validating provisions relating to Customs Tariff and Notifications thereto Part 5 - Safeguard Duties • Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997 • Customs Tariff (Transitional Product Specific Safeguard Duty) Rules, 2002 • Notifications imposing Safeguard Duty • List of Developing Countries notified under Section 8B Part 6 - Anti-Dumping Duty • Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidised Articles and for Determination of Injury) Rules, 1995 • Notifications issued under and for the Purposes of Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995 • Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 • Notifications issued under and for the Purposes of Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 Notifications imposing Anti-dumping Duty Part 7 - Miscellaneous • List of Customs Notifications (Tariff) Rescinded/Superseded during 1-1-1998 to 7-7-2009 • Commodity Index • Chronological List of Basic Notifications ............................................................................................................................. Author Details R.K. Jain, M.Com., LLB. Excise, Customs and Service Tax Consultant, Editor of Excise Law Times & Service Tax Review
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