Indian ITC-HS · Section XVI
Chapter 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
49 Headings294 Subheadings611 Tariff Items
Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2024, CBIC)
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
Showing each item's best available FTA rate beside its MFN baseline.
Headings, subheadings & tariff items
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85011011- Micro motorMFN 15%→0%85011012- Stepper motorMFN 15%→0%85011013- Wiper motorMFN 15%→0%85011019- OtherMFN 15%→0%85011020AC motorMFN 15%→0%85012000Universal AC or DC motors of an output exceeding 37.5 W photovoltaic generators:MFN 15%→0%85013111- Micro motorMFN 15%→0%85013112- Stepper motorMFN 15%→0%85013113- Wiper motorMFN 15%→0%85013119- OtherMFN 15%→0%85013120DC generatorsMFN 15%→0%85013210DC motorMFN 15%→0%85013220DC generatorsMFN 15%→0%85013310DC motorsMFN 15%→0%85013320DC generatorsMFN 15%→0%85013410Of an output exceeding 375 kW but not exceeding 1,000 kWMFN 15%→0%85013420Of an output exceeding 1,000 kW but not exceeding 2,000 kWMFN 15%→0%85013430Of an output exceeding 2,000 kW but not exceeding 5,000 kWMFN 15%→0%85013440Of an output exceeding 5,000 kW but not exceeding 10,000 kWMFN 15%→0%85013450Of an output exceeding 10,000 kWMFN 15%→0%85014010Fractional horse power motorMFN 15%→0%85014090OtherMFN 15%→0%85015110Squirrel cage induction motor, 3 phase typeMFN 15%→0%85015120Slipring motorMFN 15%→0%85015190OtherMFN 15%→0%85015210Squirrel cage induction motor, 3 phase typeMFN 15%→0%85015220Slipring motorMFN 15%→0%85015290OtherMFN 15%→0%85015310Squirrel cage induction motor, 3 phase typeMFN 15%→0%85015320Slipring motorMFN 15%→0%85015330Traction motorMFN 15%→0%85015390Other photovoltaic generators:MFN 15%→0%85016100Of an output not exceeding 75 kVAMFN 10%→0%85016200Of an output exceeding 75 kVA but not exceeding 375 kVAMFN 10%→0%85016300Of an output exceeding 375 kVA but not exceeding 750 kVAMFN 10%→0%85016410Of an output exceeding 750 kVA but not exceeding 2,000 kVAMFN 10%→0%85016420Of an output exceeding 2,000 kVA but not exceeding 5,000 kVAMFN 10%→0%85016430Of an output exceeding 5,000 kVA but not exceeding 15,000 kVAMFN 10%→0%85016440Of an output exceeding 15,000 kVA but notexceeding 37,500 kVAMFN 10%→0%85016450Of an output exceeding 37,500 kVA but not exceeding 75,000 kVAMFN 10%→0%85016460Of an output exceeding 75,000 kVA but notexceeding 1,37,500 kVAMFN 10%→0%85016470Of an output exceeding 1,37,500 kVA but not exceeding 3,12,500 kVAMFN 10%→0%85016480Of an output exceeding 3,12,500 kVAMFN 10%→0%85017100Of an output not exceeding 50 WMFN 10%→0%85017200Of an output exceeding 50 WMFN 10%→0%85018000Photovoltaic AC generatorsMFN 10%→0%
85021100Of an output not exceeding 75 kVAMFN 10%→0%85021200Of an output exceeding 75 kVA but not exceeding 375 kVAMFN 7.5%→0%85021310Of an output exceeding 375 kVA but not exceeding 1,000 kVAMFN 7.5%→0%85021320Of an output exceeding 1,000 kVA but not exceeding 1,500 kVAMFN 7.5%→0%85021330Of an output exceeding 1,500 kVA but not exceeding 2,000 kVAMFN 7.5%→0%85021340Of an output exceeding 2,000 kVA but not exceeding 5,000 kVAMFN 7.5%→0%85021350Of an output exceeding 5,000 kVA but not exceeding 10,000 kVAMFN 7.5%→0%85021360Of an output exceeding 10,000 kVAMFN 7.5%→0%85022010Electric portable generators of an output not exceeding 3.5 kVAMFN 10%→0%85022090- OtherMFN 7.5%→0%85023100Wind-poweredMFN 7.5%→0%85023910Powered by steam engineMFN 7.5%→0%85023920Powered by water turbineMFN 7.5%→0%85023990OtherMFN 7.5%→0%85024000Electric rotary convertersMFN 7.5%→0%
85041010Conventional typeMFN 7.5%→0%85041020For compact fluorescent lampsMFN 7.5%→0%85041090OtherMFN 7.5%→0%85042100Having a power handling capacity notexceeding 650 kVAMFN 10%→0%85042200Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVAMFN 10%→0%85042310Having a power handling capacity exceeding 10,000 kVA but not exceeding 50,000 kVAMFN 10%→0%85042320Having a power handling capacity exceeding 50,000 kVA but not exceeding 1,00,000 kVAMFN 10%→0%85042330Having a power handling capacity exceeding 1,00,000 kVA but not exceeding 2,50,000 kVAMFN 10%→0%85042340Having a power handling capacity exceeding 2,50,000 kVAMFN 10%→0%85043100Having a power handling capacity not exceeding 1 kVAMFN 10%→0%85043200Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVAMFN 10%→0%85043300Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVAMFN 10%→0%85043400Having a power handling capacity exceeding 500 kVAMFN 10%→0%85044010Electric inverterMFN 20%→0%85044021- Dip bridge rectifierMFN 20%→0%85044029- OtherMFN 20%→0%85044030Battery chargersMFN 20%→0%85044040Voltage regulator and stabilizers (other than automatic)MFN 20%→0%85044090OtherMFN 20%→0%85045010Choke coils (chokes)MFN 7.5%→0%85045090OtherMFN 7.5%→0%85049010Of transformersMFN 10%→0%85049090OtherMFN 15%→0%
85071000Lead-acid, of a kind used for starting piston enginesMFN 10%→0%85072000Other lead-acid accumulatorsMFN 10%→0%85073000Nickel-cadmiumMFN 10%→0%85074000Omitted85075000Nickel-metal hydrideMFN 10%→0%85076000Lithium-ionMFN 15%→0%85078000Other accumulatorsMFN 10%→0%85078000wearable devices (commonly known as 10% 1 and 5 smart watches). 15% 1 and 6 4. Any Chapter Inputs or parts or sub-parts for use in Nil 1 and 2 manufacture of items mentioned at S. No. 3. 5. 8517 79 10 Printed Circuit Board Assembly (PCBA) for Nil 1 and 3 use in manufacture of wrist wearable devices 10% 1 and 4 (commonly known as smart watches). 15% 1 and 5 15% 1 and 6 6. Any Chapter Inputs or parts or sub-parts for use in Nil 1 and 2 manufacture of items mentioned at S. No. 5. 7. 39, 40, 42, Display assembly for use in manufacture of Nil 1 and 3 73, 74, 85 wrist wearable devices (commonly known as Nil 1 and 4 smart watches). 5% 1 and 5 10% 1 and 6 8. Any Chapter Inputs or parts or sub-parts for use in Nil 1 and 2 manufacture of items mentioned at S. No. 7. 9. 85 Charging cable for wrist wearable devices Nil 1 and 3 (commonly known as smart watches) 5% 1 and 4 Explanation - For the purposes of this entry, 10% 1 and 5 charging cable for wrist wearable devices 15% 1 and 6 means a USB cable containing magnetic connector or wireless charging cable containing static converter and coil exclusively used for charging of wrist wearable devices. 10. Any Chapter Inputs or parts or sub-parts for use in Nil 1 and 2 manufacture of items mentioned at S. No. 9. 11. 39, 73, 85 The following parts, components and Nil 1 and 3 accessories of wrist wearable devices 5% 1 and 4 (commonly known as smart watches), 10% 1 and 5 namely: - 15% 1 and 6 (i) Watch dial front panel (ii) Watch dial back panel (iii) Key (housing part) (iv) Key lock (housing part) (v) Strap long side (silicone or other material(s) adjustable strap) (vi) Strap short side (silicone or other material(s) locking strap) (vii) Strap keeper (viii) Locking hook (ix) Buckle (x) Link rod for buckle (xi) Link rod for strap (xii) Black clothing tape (xiii) Conductive tape (xiv) Double sided foam tape for bio sensor (xv) Screws. 12. Any Chapter Inputs or parts or sub-parts for use in manufacture of items mentioned at S. No. 11. Nil 1 and 2 Provided that the rate of duty specified in Column (4) against the respective description of goods mentioned in Column (3) of the Table above shall apply even when such goods are presented together in a manner so as to attract the provision of rule 2(a) of the General Rules of Interpretation of the First Schedule of the Customs Tariff Act, 1975, subject to the respective conditions specified in column (5). ANNEXURE Condition No. Conditions 1. If the importer follows the procedure specified in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. 2. Valid from 1st April, 2022 onwards. 3. Valid from 1st April, 2022 upto 31st March, 2023. 4. Valid from 1st April, 2023 upto 31st March, 2024. 5. Valid from 1st April, 2024 upto 31st March, 2025. 6. Valid from 1st April, 2025 onwards. 2. This notification shall come into force on the 2nd day of February, 2022. Exemption to the goods of the description as specified in column (3) of the Table below [Notifn. No. 12/2022-Cus., dt. 1.02.2022 as amended by 33/23] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description as specified in column (3) of the Table below and falling within the Chapter or heading or sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the standard rate as specified in the corresponding entry in column (4) of the said Table, subject to any of the conditions as specified in the Annexure to this notification, the Condition No. of which is mentioned in the corresponding entries in column (5) of the said Table. Table S.No. Chapter or Description of Goods Standard Condition heading or rate No. sub-heading or tariff items 1. 8507 60 00/ Battery for use in manufacture of hearable devices. Nil 1 and 4MFN 10%→0%850780005% 1 and 5 10% 1 and 6 15% 1 and 7 2. Any Chapter Inputs or parts or sub-parts for use in manufacture of Nil 1 and 3 items mentioned at S. No. 1. 3. 8518 90 00 Printed Circuit Board Assembly (PCBA) for use in Nil 1 and 4 manufacture of hearable devices. 10% 1 and 5 15% 1 and 6 15% 1 and 7 4. Any Chapter Inputs or parts or sub-parts for use in manufacture of Nil 1 and 3 items mentioned at S. No. 3. 5. 8518 90 00 Speaker assembly for use in manufacture of hearable Nil 1 and 4 devices Nil 1 and 5 Explanation - For the purposes of this entry, speaker 5% 1 and 6 assembly means a preassembled speaker driver with 10% 1 and 7 protective mesh, but not including Printed Circuit Board Assembly (PCBA) or battery. 6. Any Chapter Inputs or parts or sub-parts for use in manufacture of Nil 1 and 3 items mentioned at S. No. 5. 7. 73, 74, 85 The following parts, components and accessories of Nil 1 and 4 hearable devices, namely: - 5% 1 and 5 (i) Rubber parts 10% 1 and 6 (ii) Plastic parts 15% 1 and 7 (iii) Screws 15% 1 and 7 (iv) Magnets (v) Connect parts (vi) Earlaps (vii) Mic Gaskets (viii) Mic Membrane (ix) Ear hooks (x) Rotary Pin (xi) Wires (xii) Earbud Button Housing (xiii) Speaker Cavities (xiv) Silicone fins (xv) Earmuffs (xvi) Ear shell (xvii) Outer and inner moulds (xviii)Right earbud upper housing (xix) Earcup/ Ear-Cushions (xx) Ear-gel (xxi) Neckband and Headband (wired and moulded) (xxii) Charging case housing (xxiii) Right earbud driver sealing (xxiv) Earbud board masking EVA (xxv) Earbud bottom housing (xxvi) Revolving Shaft (Metal and plastic) (xxvii) Metal ear shells (xxviii) Copper foil. 8. Any Chapter Inputs or parts or sub-parts for use in manufacture of items Nil 1 and 3 mentioned at S. No. 7. 9. 8518 21 00, All goods 15% 2 8518 22 00, 8518 29 00 or 8518 30 00 10. 8518 21, All goods, other than hearable devices. 15% 3 8518 22,MFN 10%→0%85079010Accumulator cases made of hard rubber and separatorsMFN 10%→0%85079090OtherMFN 10%→0%
85111000Sparking plugsMFN 15%→0%85112010Electronic ignition magnetosMFN 15%→0%85112090OtherMFN 15%→0%85113010DistributorsMFN 15%→0%85113020Ignition coilsMFN 15%→0%85114000Starter motors and dual purpose starter-generatorsMFN 15%→0%85115000Other generatorsMFN 15%→0%85118000Other equipmentMFN 15%→0%85119000PartsMFN 15%→0%
85121000Lighting or visual signalling equipment of a kind used on bicyclesMFN 15%→0%85122010Head lamps, tail lamps, stop lamps, side lamps and blinkersMFN 15%→0%85122020Other automobile lighting equipmentMFN 15%→0%85122090OtherMFN 15%→0%85123010HornsMFN 15%→0%85123090OtherMFN 15%→0%85124000Windscreen wipers, defrosters and demistersMFN 15%→0%85129000PartsMFN 15%→0%
85141100Hot isostatic pressesMFN 7.5%→0%85141900OtherMFN 7.5%→0%85142000Furnaces and ovens functioning by induction or dielectric lossMFN 7.5%→0%85143010For melting85143090Other85143100Electron beam furnacesMFN 7.5%→0%85143200Plasma and vacuum arc furnacesMFN 7.5%→0%85143900OtherMFN 7.5%→0%85144000Other equipment for the heat treatment of materials by induction or dielectric lossMFN 7.5%→0%85149000PartsMFN 7.5%→0%
85151100Soldering irons and gunsMFN 10%→0%85151900Other of metal :MFN 10%→0%85152110Automatic spot welding machineryMFN 10%→0%85152120Automatic butt welding machineryMFN 10%→0%85152190OtherMFN 10%→0%85152900Other plasma arc) welding of metals :MFN 10%→0%85153100Fully or partly automaticMFN 10%→0%85153910AC arc welding machineryMFN 10%→0%85153920Argon arc welding machineryMFN 10%→0%85153990OtherMFN 10%→0%85158010High-frequency plastic welding machineMFN 10%→0%85158090OtherMFN 10%→0%85159000Parts amended by Notfn. No- 74/18MFN 7.5%→0%
85161000Electric instantaneous or storage water heaters and immersion heaters soil heating apparatus :MFN 20%→0%85162100Storage heating radiatorsMFN 20%→0%85162900Other drying apparatus :MFN 20%→0%85163100Hair dryersMFN 20%→0%85163200Other hair-dressing apparatusMFN 20%→0%85163300Hand-drying apparatusMFN 20%→0%85164000Electric smoothing ironsMFN 20%→0%85165000Microwave ovensMFN 20%→0%85166000Other ovens; cookers, cooking plates, boiling rings, grillers and roastersMFN 20%→0%85167100Coffee or tea makersMFN 20%→0%85167200ToastersMFN 20%→0%85167910Electro-thermic fluid heatersMFN 20%→0%85167920Electrical or electronic devices for repelling insects (for example, mosquitoes or other similar kind of inscets)MFN 20%→0%85167990OtherMFN 20%→0%85168000Electric heating resistorsMFN 20%→0%85169000PartsMFN 10%→0%
85171110Push button typeMFN 0%85171190OtherMFN 0%85171300SmartphonesMFN 20%→0%85171400Other telephones for cellular networks or for other wireless networksMFN 20%→0%85171810Push button typeMFN 0%85171890Other voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network):MFN 0%85176100Base stationsMFN 20%→0%85176210PLCC equipmentMFN 0%85176220Voice frequency telegraphy 8517 62 30 --- Modems (modulators-demodulators) for u Free - xDSL based Wireline Telephony omittedMFN 0%85176250Digital loop carrier system(DLC)MFN 0%85176260Synchronous digital hierarchy system(SDH)MFN 0%85176270Multiplexers, statistical multiplexers for PDH based Wireline TelephonyMFN 0%85176290OtherMFN 20%→0%85176910ISDN SystemMFN 0%85176920ISDN terminal adaptorMFN 0%85176940X 25 Pads omittedMFN 0%85176960Set top boxes for gaining access to internet for Wireline TelephonyMFN 0%85176970Attachments for telephonesMFN 0%85176990OtherMFN 20%→0%85177100Aerials and aerial reflectors of all kinds; parts suitable for use therewithMFN 20%→0%85177910Populated, loaded or stuffed printed circuit boardsMFN 20%→0%85177990OtherMFN 15%→0%
No tariff items indexed for this heading.
85181000Microphones and stands therefor in their enclosures :MFN 15%→0%85182110WirelessMFN 20%→0%85182190OtherMFN 20%→0%85182210WirelessMFN 20%→0%85182290- - OtherMFN 20%→0%85182910- - WirelessMFN 20%→0%85182990- - OtherMFN 20%→0%85183090- - OtherMFN 20%→0%85184000Audio-frequency electric amplifiersMFN 15%→0%85185000Electric sound amplifier setsMFN 10%→0%85189000PartsMFN 15%→0%
No tariff items indexed for this heading.
85192000Apparatus operated by coins, banknotes, bank cards, tokens or by other means of paymentMFN 10%→0%85193000Turntables (record-decks)MFN 10%→0%85195000Omitted85198100Using magnetic, optical or semiconductor mediaMFN 10%→0%85198910Audio Compact disc playerMFN 10%→0%85198920Compact disc changer including mini disc player or laser disc playerMFN 10%→0%85198930Time Code recorderMFN 10%→0%85198940MP-3 playerMFN 10%→0%85198990OthersMFN 10%→0%
No tariff items indexed for this heading.
85211011- Professional video tape recorders with ¾"MFN 10%→0%85211012- Video recorders betacam or betacam SP or digital betacam S-VHS or digital-SMFN 10%→0%85211019- OtherMFN 10%→0%85211021- Professional video tape recorders with ¾"MFN 10%→0%85211022- Video recorders betacam or betacam SP or digital betacam S-VHS or digital-SMFN 10%→0%85211029- OtherMFN 10%→0%85211091- Professional video tape recorders with ¾"MFN 10%→0%85211092- Video recorders betacam or betacam SP or digital betacam S-VHS or digital-SMFN 10%→0%85211099OtherMFN 10%→0%85219010Video duplicating system with master and slave controlMFN 10%→0%85219020DVD playerMFN 10%→0%85219090OtherMFN 10%→0%
85232100Cards incorporating a magnetic stripeMFN 10%→0%85232910Audio cassettesMFN 10%→0%85232920Video cassettesMFN 10%→0%85232930Video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rollsMFN 10%→0%85232940¾" and 1" video cassettesMFN 10%→0%85232950½" video cassettes suitable to work with betacam, betacam SP/M II and VHS type VCRMFN 10%→0%85232960Other video cassettes and tapes ¾" and 1" video cassettesMFN 10%→0%85232970All kinds of Magnetic discsMFN 10%→0%85232980Cartridge tapeMFN 10%→0%85232990OtherMFN 10%→0%85234110- - Compact disc (Audio/video)MFN 10%→0%85234120- - Blank master discs (that is, substrate) for producing stamper for compact discMFN 10%→0%85234130- - Matrices for production of records; prepared record blank u 10% -MFN 10%→0%85234140- - Cartridge tapeMFN 10%→0%85234150- - 1/2" Videocassette suitable to work with digital VCRMFN 10%→0%85234160- - DVDMFN 10%→0%85234190-- OtherMFN 10%→0%85234910- - Compact disc (Audio)MFN 10%→0%85234920- - Compact disc (video)MFN 10%→0%85234930- - Stamper for CD audio, CD video and CD-ROMMFN 10%→0%85234940- - DVDMFN 10%→0%85234950- - Matrices for production of records; prepared record blank u 10% -MFN 10%→0%85234960- - Cartridge tapeMFN 10%→0%85234970- - 1/2" Videocassette suitable to work with digital VCRMFN 10%→0%85234990-- OtherMFN 10%→0%85235100Solid-state non-volatile storage devicesMFN 10%→0%85235210SIM cardsMFN 0%85235220Memory CardsMFN 0%85235290OtherMFN 0%85235910Proximity cards and tagsMFN 0%85235990OtherMFN 10%→0%85238010Gramophone recordsMFN 10%→0%85238020Information technology softwareMFN 0%85238030Audio-visual news or audio visual viewsMFN 10%→0%85238040Children's video filmsMFN 10%→0%85238050Video tapes of educational natureMFN 10%→0%852380602-D/ 3D computer graphicsMFN 10%→0%85238090OtherMFN 10%→0%
No tariff items indexed for this heading.
85255010Radio broadcast transmitterMFN 7.5%→0%85255020TV broadcast transmitterMFN 7.5%→0%85255030Broadcast equipment sub-systemMFN 7.5%→0%85255040Communication jamming equipmentMFN 7.5%→0%85255090OtherMFN 7.5%→0%85256000Transmission apparatus incorporating reception apparatus and video camera recorders:MFN 0%85258100High-speed goods as specified in sub-heading Note 1 to this ChapterMFN 20%→0%85258200Other, radiation-hardened or radiation-tolerant goods as specified in sub-heading Note 2 to this ChapterMFN 20%→0%85258300Other, night vision goods as specified in sub-heading Note 3 to this ChapterMFN 20%→0%85258900OtherMFN 20%→0%
85261000Radar apparatusMFN 7.5%→0%85269110Direction measuring equipmentMFN 7.5%→0%85269120Instrument landing systemMFN 7.5%→0%85269130Direction finding equipmentMFN 7.5%→0%85269140Non-directional beaconMFN 7.5%→0%85269150VHF omni range equipmentMFN 7.5%→0%85269190OtherMFN 7.5%→0%85269200Radio remote control apparatusMFN 7.5%→0%
85271200Pocket-size radio cassette-playersMFN 10%→0%85271300Other apparatus combined with sound recording or reproducing apparatusMFN 10%→0%85271900Other without an external source of power, of a kind used in motor vehicles:MFN 10%→0%85272100Combined with sound recording or reproducing apparatusMFN 10%→0%85272900OtherMFN 10%→0%85279100Combined with sound recording or reproducing apparatusMFN 10%→0%85279200Not combined with sound recording or reproducing apparatus but combined with a clockMFN 10%→0%85279900OtherMFN 10%→0%
85284200Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471MFN 10%→0%85284900OtherMFN 10%→0%85285200Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471MFN 10%→0%85285900OtherMFN 20%→0%85286200Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471MFN 10%→0%85286900Other or not incorporating radio-broadcast receiv- ers or sound or video recording or repro- ducing apparatus:MFN 10%→0%85287100- Not designed to incorporate a video display or screenMFN 20%→0%85287211- Television set of screen size upto 36 cmMFN 20%→0%85287212- Television set of screen size exceeding 36 cm but not exceeding 54 cmMFN 20%→0%85287213- Television set of screen size exceeding 54 cm but not exceeding 68 cmMFN 20%→0%85287214- Television set of screen size exceeding 68 cm but not exceeding 74 cmMFN 20%→0%85287215- Television set of screen size exceeding 74 cm but not exceeding 87 cmMFN 20%→0%85287216- Television set of screen size exceeding 87 cm but not exceeding 105 cmMFN 20%→0%85287217- Television set of screen size exceeding 105 cmMFN 20%→0%85287218- Liquid crystal display television set of screen size below 63 cmMFN 20%→0%85287219- OtherMFN 20%→0%85287310Liquid crystal display television set of screen size below 25 cmMFN 10%→0%85287390OtherMFN 10%→0%
85291011- For communication jamming equipmentMFN 7.5%→0%85291012- For amateur radio communication equipmentMFN 7.5%→0%85291019- OtherMFN 10%→0%85291021- For communication jamming equipmentMFN 7.5%→0%85291022- For amateur radio communication equipmentMFN 7.5%→0%85291029- OtherMFN 10%→0%85291091- For communication jamming equipmentMFN 7.5%→0%85291092- For amateur radio communication equipmentMFN 7.5%→0%85291099- OtherMFN 15%→0%85299010For communication jamming equipmentMFN 7.5%→0%85299020For amateur radio communication equipmentMFN 7.5%→0%85299030Omitted85299090OtherMFN 15%→0%
85321000Fixed capacitors designed for use in 50 or 60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors)MFN 0%85322100TantalumMFN 0%85322200Aluminium electrolyticMFN 0%85322300Ceramic dielectric, single layerMFN 0%85322400Ceramic dielectric, multilayerMFN 0%85322500Dielectric of paper or plasticsMFN 0%85322910Of dielectric of micaMFN 0%85322990OtherMFN 0%85323000Variable or adjustable (pre-set) capacitorsMFN 0%85329000PartsMFN 0%
85331000Fixed carbon resistors, composition or film typesMFN 0%85332111- Of nichromeMFN 0%85332119- OtherMFN 0%85332121- Of nichromeMFN 0%85332129- OtherMFN 0%85332911- Of nichromeMFN 0%85332919- OtherMFN 0%85332921- Of nichromeMFN 0%85332929- Other rheostats and potentiometers :MFN 0%85333110PotentiometersMFN 0%85333120RheostatsMFN 0%85333190OtherMFN 0%85333910PotentiometersMFN 0%85333920RheostatsMFN 0%85333990OtherMFN 0%85334010PotentiometersMFN 0%85334020RheostatsMFN 0%85334030ThermistorsMFN 0%85334090OtherMFN 0%85339000PartsMFN 0%
85351010For switches having rating upto 15 amps, rewireableMFN 10%→0%85351020For switches having rating above 15 amps, high rupturing capacity or rewireableMFN 10%→0%85351030Other rewireable fusesMFN 10%→0%85351040Other high rupturing capacity fusesMFN 10%→0%85351050Fuses gearMFN 10%→0%85351090OtherMFN 10%→0%85352111- For a voltage of 11 kVMFN 10%→0%85352112- For a voltage of 33 kVMFN 10%→0%85352113- For a voltage of 66 kVMFN 10%→0%85352119- OtherMFN 10%→0%85352121- For a voltage of 11 kVMFN 10%→0%85352122- For a voltage of 33 kVMFN 10%→0%85352123- For a voltage of 66 kVMFN 10%→0%85352129- OtherMFN 10%→0%85352190OtherMFN 10%→0%85352911- For a voltage of 132 kVMFN 10%→0%85352912- For a voltage of 220 kVMFN 10%→0%85352913- For a voltage of 400 kVMFN 10%→0%85352919- OtherMFN 10%→0%85352921- For a voltage of 132 kVMFN 10%→0%85352922- For a voltage of 220 kVMFN 10%→0%85352923- For a voltage of 400 kVMFN 10%→0%85352929- OtherMFN 10%→0%85352990OtherMFN 10%→0%85353010Of plasticMFN 10%→0%85353090OtherMFN 10%→0%85354010Lightning arrestersMFN 7.5%→0%85354020Voltage limitersMFN 7.5%→0%85354030Surge suppressorsMFN 7.5%→0%85359010Motor starters for AC motorsMFN 7.5%→0%85359020Control gear and starters for DC motorsMFN 7.5%→0%85359030Other control and switchgearsMFN 7.5%→0%85359040Junction boxesMFN 7.5%→0%85359090OtherMFN 7.5%→0%
85361010For switches having rating upto 15 amps, rewireableMFN 10%→0%85361020For switches having rating above 15 amps, high rupturing capacity or rewireableMFN 10%→0%85361030Other rewireable fusesMFN 10%→0%85361040Other high rupturing capacity fusesMFN 10%→0%85361050Fuses gearMFN 10%→0%85361060Electronic fusesMFN 10%→0%85361090OtherMFN 10%→0%85362010Air circuit breakersMFN 10%→0%85362020Moulded case circuit breakersMFN 10%→0%85362030Miniature circuit breakersMFN 10%→0%85362040Earth leak circuit breakersMFN 10%→0%85362090OtherMFN 10%→0%85363000Other apparatus for protecting electrical circuitsMFN 10%→0%85364100For a voltage not exceeding 60 VMFN 15%→0%85364900OtherMFN 15%→0%85365010Control and switch gearsMFN 10%→0%85365020Other switches of plasticMFN 10%→0%85365090OtherMFN 10%→0%85366110Of plasticMFN 10%→0%85366190Of other materialsMFN 10%→0%85366990Of other materialsMFN 10%→0%85367000Connectors for optical fibres, optical fibre bundles or cablesMFN 7.5%→0%85369010Motor starters for AC motorsMFN 10%→0%85369020Motor starters for DC motorsMFN 10%→0%85369030Junction boxesMFN 10%→0%85369090OtherMFN 10%→0%
85391000Sealed beam lamp units or infra-red lamps :MFN 15%→0%85392110- Miniature halogen lamps with fittingsMFN 10%→0%85392120- Other for automobilesMFN 15%→0%85392190- OtherMFN 10%→0%85392200Other, of a power not exceeding 200 W and for a voltage exceeding 100 VMFN 10%→0%85392910Of retail sale price not exceeding rupees 20 per bulbMFN 10%→0%85392920Bulb, for torchesMFN 10%→0%85392930Miniature bulbsMFN 10%→0%85392940Other for automobile lampsMFN 15%→0%85392990OtherMFN 10%→0%85393110Compact fluorescent lampsMFN 10%→0%85393190OtherMFN 10%→0%85393210Mercury vapour lampsMFN 10%→0%85393220Sodium vapour lampsMFN 10%→0%85393230Metal halide lampsMFN 10%→0%85393910Energy efficient triphosphor fluorescent lampsMFN 10%→0%85393990OtherMFN 10%→0%85394100Arc-lampsMFN 10%→0%85394900OtherMFN 10%→0%85395100Light-emitting diode (LED) modulesMFN 20%→0%85395200Light-emitting diode (LED) lampsMFN 20%→0%85399010Parts of fluorescent tube lampsMFN 10%→0%85399020Parts of arc-lampsMFN 10%→0%85399090OtherMFN 10%→0%
85401110Television picture tubes of 20" and 21" size, except 21" flat and full square (F and FST) colour TV picture tubesMFN 10%→0%85401120Video monitor cathode-ray tubesMFN 10%→0%85401190OtherMFN 10%→0%85401200MonochromeMFN 10%→0%85402000Television camera tubes; image converters and intensifiers; other photos-cathode tubesMFN 10%→0%85404010- - Data or graphic display tubes, monochromeMFN 10%→0%85404020- - Data or graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm u free -MFN 0%85406000Other cathode-ray tubes klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes :MFN 10%→0%85407100MagnetronsMFN 10%→0%85407900OtherMFN 10%→0%85408100Receiver or amplifier valves and tubesMFN 10%→0%85408900OtherMFN 10%→0%85409100Of cathode-ray tubesMFN 10%→0%85409900OtherMFN 10%→0%
85411000Diodes, other than photosensitive or light- emitting diodes (LED) transistors :MFN 0%85412100With a dissipation rate of less than 1 WMFN 0%85412900OtherMFN 0%85413010ThyristorsMFN 0%85413090Other including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED):MFN 0%85414100Light-emitting diodes (LED)MFN 0%85414200Photovoltaic cells not assembled in modules or made up into panelsMFN 20%→0%85414300Photovoltaic cells assembled in modules or made up into panelsMFN 20%→0%85414900OtherMFN 20%→0%85415100Semiconductor-based transducersMFN 20%→0%85415900OtherMFN 20%→0%85416000Mounted piezo-electric crystalsMFN 0%85419000PartsMFN 0%
85431010Ion implanters for doping semi conductor materialMFN 0%85431020Vane graff, cock-croft, Walton acceleratorsMFN 7.5%→0%85431030Synchrocyclotrons, synchrotronsMFN 7.5%→0%85431090Other including cyclotronsMFN 7.5%→0%85432010Sweep generatorsMFN 7.5%→0%85432020Impulse generatorsMFN 7.5%→0%85432030Tacho generatorsMFN 7.5%→0%85432090OtherMFN 7.5%→0%85433000Machines and apparatus for electroplating, electrolysis or electrophoresisMFN 7.5%→0%85434000Electronic cigarettes and similar personal electric vaporising devicesMFN 7.5%→0%85437011- Proximity card and tagsMFN 0%85437012- Metal detectorMFN 7.5%→0%85437013- Mine detectorMFN 7.5%→0%85437019- OtherMFN 7.5%→0%85437021- Digital reverberatorsMFN 7.5%→0%85437022- Mixing system or consolesMFN 7.5%→0%85437029- OtherMFN 7.5%→0%85437031- Video mixing system or consolesMFN 7.5%→0%85437032- Video effect systemMFN 7.5%→0%85437033- Digital layering machineMFN 7.5%→0%85437034- Paint boxMFN 7.5%→0%85437035- Video typewriterMFN 7.5%→0%85437036- Video matting machineMFN 7.5%→0%85437039- OtherMFN 7.5%→0%85437041- Computerised editing system controlling more than three video editing machinesMFN 7.5%→0%85437042- Other video control unitMFN 7.5%→0%85437049- OtherMFN 7.5%→0%85437050Colour correctorMFN 7.5%→0%85437061- Broadcast amplifierMFN 7.5%→0%85437062- Limiting amplifier, video distribution amplifier and stabilizing amplifiersMFN 7.5%→0%85437069- OtherMFN 7.5%→0%85437071- Graphic equalizerMFN 7.5%→0%85437072- Synthesised receiversMFN 7.5%→0%85437091- RF(radio frequency) power amplifer and noise generators for communication jamming equipment, static and mobile or man-portableMFN 7.5%→0%85437092- Equipment gadgets based on solar energyMFN 7.5%→0%85437093- Professional beauty care equipmentMFN 7.5%→0%85437094- Audio visual stereo encodersMFN 7.5%→0%85437095- Time code generatorMFN 7.5%→0%85437099- OtherMFN 7.5%→0%85439000PartsMFN 7.5%→0%
85441110EnamelledMFN 10%→0%85441190OtherMFN 10%→0%85441910Asbestos coveredMFN 10%→0%85441920Plastic insulatedMFN 10%→0%85441930Rubber insulatedMFN 10%→0%85441990OtherMFN 10%→0%85442010Co-axial cableMFN 10%→0%85442090OtherMFN 10%→0%85443000Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships exceeding 1,000V:MFN 15%→0%85444210Paper insulatedMFN 10%→0%85444220Plastic insulatedMFN 10%→0%85444230Rubber insulatedMFN 10%→0%85444290Other85444291- Paper insulated, of a kind used in telecommunicationMFN 10%→0%85444292- Plastic insulated, of a kind used in telecommunicationMFN 10%→0%85444293- Rubber insulated, of a kind used in telecommunicationMFN 10%→0%85444299- OtherMFN 10%→0%85444910paper insulatedMFN 10%→0%85444920Plastic insulatedMFN 10%→0%85444930Rubber insulatedMFN 10%→0%85444991- Paper insulated, of a kind used in telecommunicationMFN 10%→0%85444992- Plastic insulated, of a kind used in telecommunicationMFN 10%→0%85444993- Rubber insulated, of a kind used in telecommunicationMFN 10%→0%85444999- OtherMFN 10%→0%85446010Paper insulatedMFN 10%→0%85446020Plastic insulatedMFN 10%→0%85446030Rubber insulatedMFN 10%→0%85446090OtherMFN 10%→0%85447010Lead alloy sheathed cables for lighting purposesMFN 0%85447090OtherMFN 0%
85461000Of glassMFN 7.5%→0%85462011- Porcelain below 6.6 kVMFN 7.5%→0%85462019- OtherMFN 7.5%→0%85462021- Below 6.6 kVMFN 7.5%→0%85462022- 6.6 kV or above but upto 11 kVMFN 7.5%→0%85462023- Above 11 kV but upto 66 kVMFN 7.5%→0%85462024- Above 66 kV but upto 132 kVMFN 7.5%→0%85462029- Above 132 kVMFN 7.5%→0%85462031- Below 6.6 kVMFN 7.5%→0%85462032- 6.6 kV or above but up to 11 kVMFN 7.5%→0%85462033- Above 11 kV but upto 66 kVMFN 7.5%→0%85462039- Above 66 kVMFN 7.5%→0%85462040Other high tension procelain solid core insulatorsMFN 7.5%→0%85462050Other low tension procelain insulators including telegraph and telephone insulatorsMFN 7.5%→0%85462090OtherMFN 7.5%→0%85469010Heat shrinkable componentsMFN 7.5%→0%85469090OtherMFN 7.5%→0%
85471010Porcelain bushing below 6.6 kVMFN 7.5%→0%85471020Porcelain bushings for voltage 6.6 kV or above but below 11 kVMFN 7.5%→0%85471030Porcelain bushings for voltage 11 kV or above but upto 66 kVMFN 7.5%→0%85471040Porcelain bushings for voltage 66 kV or aboveMFN 7.5%→0%85471090OtherMFN 7.5%→0%85472000Insulating fittings of plasticsMFN 7.5%→0%85479010Electrical insulating fittings of glassMFN 7.5%→0%85479020Electrical conduit tubing and joints therefor, of base metal lined with insulating materialMFN 7.5%→0%85479090OtherMFN 7.5%→0%
85491100Waste and scrap of lead-acid accumulators; spent lead-acid accumulatorsMFN 5%→0%85491200Other, containing lead, cadmium or mercuryMFN 5%→0%85491300Sorted by chemical type and not containing lead, cadmium or mercuryMFN 5%→0%85491400Unsorted and not containing lead, cadmium or mercuryMFN 5%→0%85491900Other recovery of precious metal:MFN 5%→0%85492100Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)MFN 5%→0%85492900Other printed circuit boards:MFN 5%→0%85493100Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode -ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)MFN 5%→0%85493900OtherMFN 5%→0%85499100Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)MFN 5%→0%85499900Other EXEMPTION NOTIFICATIONS ADDITIONAL DUTY Additional Duties of Customs (T.V. Sets): [Notfn. No. 219/92-Cus. dt. 19.6.92]. 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 (3) of section 44 of the Finance Act, 1985 (32 of 1985), the Central government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods specified in the fifth schedule to the second mentioned Act from the whole of the additional duty of customs leviable thereon under sub-section (1) of section 44 of the said second Act. Exempts packaged software or canned software: [Notifn No. 80/09-Cus., dt. 7.7. 2009.] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts packaged software or canned software, falling under Chapter 85 of the First Schedule of the Customs Tariff Act, 1975 (51 of 1975), from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is equivalent to the duty payable on the portion of the value of such goods determined under section 14 of the said Customs Act, or the rules made thereunder, read with sub-section (2) of section 3 of the said Customs Tariff Act, which represents the consideration paid or payable for transfer of the right to use such goods: Provided that the transfer of the right to use shall be for commercial exploitation including the right to reproduce, distribute and sell such software and right to use the software components for the creation of and inclusion in other information technology software products: Provided further that the importer shall make a declaration to the Assistant Commissioner of Cus- toms or the Deputy Commissioner of Customs, as the case may be, in respect of such transfer of the right to use for commercial exploitation: Provided also that the importer shall be registered under section 69 of the Finance Act, 1994 read with rule 4 of the Service Tax Rules, 1994. Explanation. - For the purposes of this exemption, "packaged software or canned software" means software developed to meet the needs of variety of users, and which is intended for sale or capable of being sold off the shelf. Exemption to media with recorded Information Technology Software under the provisions of the Legal Metrology Act, 2009 [Notifn. No. 11/2016-Cus., dt. 1.03.2016.] As rescinded by 05/01.02.2022 Safeguard Duty on Electrical Insulators. Notifn. No. 5/2012-Cus., (SG), dt. 20.12.2012. WHEREAS, in the matter of import of electrical insulators, falling under tariff heading 8546 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Act), the Director General (Safeguard), in its final findings published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide notification number G.S.R. 729 (E), dated the 27th September, 2012, had come to the conclusion that: (a) increased imports of electrical insulators from the People's Republic of China have caused and threatened to cause market disruption to the domestic industry and producers of electrical insulators; (b) a causal link exists between the increased imports and market disruption and threat of market disrup- tion; and (c) it will be in the public interest to impose Safeguard duty on import of electrical insulators from People's Republic of China; AND WHEREAS, the Director General (Safeguard) in its final findings has recommended that the safeguard duty be imposed on imports of electrical insulators imported from the People's Republic of China for a period of two years; NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 8C of the Customs Tariff Act, 1975 (51 of 1975) read with the rules 12 and 14 of the Customs Tariff (Transitional Product Specific Safeguard Duty) Rules, 2002, the Central Government, after considering the aforesaid findings of the Director General (Safeguard), hereby imposes on the goods of description specified in column (3) of the Table below, falling under sub-heading of the First Schedule to the said Customs Tariff Act as specified in the corresponding entry in column (2), when imported into India from the People's Republic of China, a safeguard duty at the rate indicated in the corresponding entry in column (4) ad valorem. Table S. No. Sub-heading Description Rate of Safeguard Duty 1st year 2nd year 1. 8546 10 Electrical insulators of Glass 35% 25% 2. 8546 20 Electrical insulators of Ceramics or Porcelain excluding 35% 25% telephone or telegraph insulators, other electrical or electronic appliances/ device insulators, electrical insulators of voltage rating up to 1 kV and compo- site insulators 3. Items at S. No. 1 or 2, if cleared under any other 35% 25% Customs Tariff Heading including Project Imports. Explanation.- In the Table, 1st year means the time period with effect from the date of issue of this notifica- tion till the completion of one year and 2nd year means time period after the completion of the said one year, till 31st day of December, 2013. Safeguard Duty on Solar Cells whether or not Assembled in modules or panels [Notifn. No. 01/2018(SG)-Cus., dt. 30.07.2018.] Whereas, in the matter of import of "Solar Cells whether or not assembled in modules or panels" (hereinafter referred to as the subject goods), falling under heading 8541 or tariff item 8541 40 11 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), the Directorate General of Trade Remedies vide final findings F.No.22/1/2018-DGTR, dated the 16th July, 2018, published in the Gazette of India, Extraordinary, Part I, Section 1, on 16th July, 2018, has recommended the imposition of safeguard duty on subject goods falling under heading 8541 or tariff item 8541 40 11 of the First Schedule to the Customs Tariff Act for a period of two years at the rate specified here in below. Now, Therefore, in exercise of the powers conferred by sub-section (1) of section 8B of the Cus- toms Tariff Act, read with rules 12, 14 and 17 of the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997, after considering the said findings of the Directorate General of Trade Rem- edies and subject to the provisions of paragraph 2, hereby imposes on subject goods falling under heading 8541 or tariff item 8541 40 11 of the First Schedule to the Customs Tariff Act, when imported into India, a safeguard duty at the following rate, namely:- (a) twenty five per cent. ad valorem minus anti-dumping duty payable, if any, when imported during the period from 30th July, 2018 to 29th July, 2019 (both days inclusive); (b) twenty per cent. ad valorem minus anti-dumping duty payable, if any, when imported during the period from 30th July, 2019 to 29th January, 2020 (both days inclusive); and (c) fifteen per cent. ad valorem minus anti-dumping duty payable, if any, when imported during the period from 30th January, 2020 to 29th July, 2020 (both days inclusive). Nothing contained in this notification shall apply to imports of subject goods from countries notified as developing countries vide notification No. 19/2016-Customs (N.T.) dated 5th February, 2016, except China PR, and Malaysia. Safeguard Duty on Solar Cells whether or not Assembled in modules or panels [Notifn. No. 02/2020(SG)-Cus., dt. 29.07.2020] Whereas, the designated authority, vide notification No. 22/1/2020-DGTR, dated the 3rd March 2020, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 4th March, 2020, had initiated a review, in the matter of continuation of safeguard duty on imports of "Solar Cells whether or not assembled in modules or panels" (hereinafter referred to as the subject goods) falling under tariff items 8541 40 11 or 8541 40 12 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), (hereinafter referred to as the Customs Tariff Act) , imposed vide notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 01/2018- Customs (SG) dated the 30th July, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 717 (E), dated the 30th July, 2018; And whereas, in the matter of review of safeguard duty on imports of the subject goods, the designated authority in its final findings, published vide notification No. 22/1/2020 - DGTR, dated the 18th July, 2020, in the Gazette of India, Extraordinary, Part I, Section 1, dated the 18th July, 2020 has recommended continued imposition of the safeguard duty on imports of the subject goods, in order to remove injury to the domestic industry. Now, therefore, in exercise of the powers conferred by sub-sections (1) and (4) of section 8B of the Customs Tariff Act read with rules 12, 14, 17 and 18 of the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997, after considering the said findings of the designated authority and subject to the provisions of paragraph 2, hereby imposes on subject goods falling under tariff items 8541 40 11 or 8541 40 12 of the First Schedule to the Customs Tariff Act, when imported into India, a safeguard duty at the following rate, namely:- (a) fourteen point nine per cent. ad valorem minus anti-dumping duty payable, if any, when imported during the period from 30th July, 2020 to 29th January, 2021 (both days inclusive); and (b) fourteen point five per cent. ad valorem minus anti-dumping duty payable, if any, when imported during the period from 30th January, 2021 to 29th July, 2021 (both days inclusive). 2. Nothing contained in this notification shall apply to imports of subject goods from countries notified as developing countries vide notification No. 19/2016-Customs (N.T.), dated the 5th February, 2016, except People's Republic of China, Thailand and Vietnam. Exemption to the goods of the description as specified in column (3) of the Table below [Notifn. No. 11/2022-Cus., dt. 1.02.2022 as amended by 33/23, 34/23, 55/23] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description as specified in column (3) of the Table below and falling within the Chapter or heading or sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the standard rate as specified in the corresponding entry in column (4) of the said Table, subject to any of the conditions as specified in the Annexure to this notification, the Condition No. of which is mentioned in the corresponding entries in column (5) of the said Table. Table S.No. Chapter or Description of Goods Standard Condition heading or rate No. sub-heading or tariff items 1. 8501 Vibrator motor for use in manufacture of wrist wearable 10% 1 and 2 devices (commonly known as smart watches). 2. Any Chapter Inputs or parts or sub-parts for use in manufacture of Nil 1 and 2 items mentioned at S. No. 1. 3. 8507 60 00/ Battery for use in manufacture of wrist Nil 1 and 3 5% 1 and 4MFN 10%→0%
All tariff codes in Chapter 85
Flat index of every 8-digit tariff item in this chapter, grouped by 4-digit heading.
8501ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS)
- 85011011- Micro motor
- 85011012- Stepper motor
- 85011013- Wiper motor
- 85011019- Other
- 85011020AC motor
- 85012000Universal AC or DC motors of an output exceeding 37.5 W photovoltaic generators:
- 85013111- Micro motor
- 85013112- Stepper motor
- 85013113- Wiper motor
- 85013119- Other
- 85013120DC generators
- 85013210DC motor
- 85013220DC generators
- 85013310DC motors
- 85013320DC generators
- 85013410Of an output exceeding 375 kW but not exceeding 1,000 kW
- 85013420Of an output exceeding 1,000 kW but not exceeding 2,000 kW
- 85013430Of an output exceeding 2,000 kW but not exceeding 5,000 kW
- 85013440Of an output exceeding 5,000 kW but not exceeding 10,000 kW
- 85013450Of an output exceeding 10,000 kW
- 85014010Fractional horse power motor
- 85014090Other
- 85015110Squirrel cage induction motor, 3 phase type
- 85015120Slipring motor
- 85015190Other
- 85015210Squirrel cage induction motor, 3 phase type
- 85015220Slipring motor
- 85015290Other
- 85015310Squirrel cage induction motor, 3 phase type
- 85015320Slipring motor
- 85015330Traction motor
- 85015390Other photovoltaic generators:
- 85016100Of an output not exceeding 75 kVA
- 85016200Of an output exceeding 75 kVA but not exceeding 375 kVA
- 85016300Of an output exceeding 375 kVA but not exceeding 750 kVA
- 85016410Of an output exceeding 750 kVA but not exceeding 2,000 kVA
- 85016420Of an output exceeding 2,000 kVA but not exceeding 5,000 kVA
- 85016430Of an output exceeding 5,000 kVA but not exceeding 15,000 kVA
- 85016440Of an output exceeding 15,000 kVA but notexceeding 37,500 kVA
- 85016450Of an output exceeding 37,500 kVA but not exceeding 75,000 kVA
- 85016460Of an output exceeding 75,000 kVA but notexceeding 1,37,500 kVA
- 85016470Of an output exceeding 1,37,500 kVA but not exceeding 3,12,500 kVA
- 85016480Of an output exceeding 3,12,500 kVA
- 85017100Of an output not exceeding 50 W
- 85017200Of an output exceeding 50 W
- 85018000Photovoltaic AC generators
8502ELECTRIC GENERATING SETS AND ROTARY CONVERTERS internal combustion piston engines (diesel or semi-diesel engines):
- 85021100Of an output not exceeding 75 kVA
- 85021200Of an output exceeding 75 kVA but not exceeding 375 kVA
- 85021310Of an output exceeding 375 kVA but not exceeding 1,000 kVA
- 85021320Of an output exceeding 1,000 kVA but not exceeding 1,500 kVA
- 85021330Of an output exceeding 1,500 kVA but not exceeding 2,000 kVA
- 85021340Of an output exceeding 2,000 kVA but not exceeding 5,000 kVA
- 85021350Of an output exceeding 5,000 kVA but not exceeding 10,000 kVA
- 85021360Of an output exceeding 10,000 kVA
- 85022010Electric portable generators of an output not exceeding 3.5 kVA
- 85022090- Other
- 85023100Wind-powered
- 85023910Powered by steam engine
- 85023920Powered by water turbine
- 85023990Other
- 85024000Electric rotary converters
8503PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE MACHINES OF HEADING 8501 OR 8502
8504ELECTRICAL TRANSFORMERS, STATIC CONVERTERS (FOR EXAMPLE, RECTIFIERS) AND INDUCTORS
- 85041010Conventional type
- 85041020For compact fluorescent lamps
- 85041090Other
- 85042100Having a power handling capacity notexceeding 650 kVA
- 85042200Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA
- 85042310Having a power handling capacity exceeding 10,000 kVA but not exceeding 50,000 kVA
- 85042320Having a power handling capacity exceeding 50,000 kVA but not exceeding 1,00,000 kVA
- 85042330Having a power handling capacity exceeding 1,00,000 kVA but not exceeding 2,50,000 kVA
- 85042340Having a power handling capacity exceeding 2,50,000 kVA
- 85043100Having a power handling capacity not exceeding 1 kVA
- 85043200Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA
- 85043300Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA
- 85043400Having a power handling capacity exceeding 500 kVA
- 85044010Electric inverter
- 85044021- Dip bridge rectifier
- 85044029- Other
- 85044030Battery chargers
- 85044040Voltage regulator and stabilizers (other than automatic)
- 85044090Other
- 85045010Choke coils (chokes)
- 85045090Other
- 85049010Of transformers
- 85049090Other
8505ELECTRO-MAGNETS; PERMANENT MAGNETS AND ARTICLES INTENDED TO BECOME PERMANENT MAGNETS AFTER MAGNETISATION; ELECTRO-MAGNETIC OR PERMANENT MAGNET CHUCKS, CLAMPS AND SIMILAR HOLDING DEVICES; ELECTRO-MAGNETIC COUPLINGS, CLUTCHES AND BRAKES; ELECTRO- MAGNETIC LIFTING HEADS become permanent magnets after magneti-sation:
8506PRIMARY CELLS AND PRIMARY BATTERIES
8507ELECTRIC ACCUMULATORS, INCLUDING SEPARATORS THEREFOR, WHETHER OR NOT RECTANGULAR (INCLUDING SQUARE)
- 85071000Lead-acid, of a kind used for starting piston engines
- 85072000Other lead-acid accumulators
- 85073000Nickel-cadmium
- 85074000Omitted
- 85075000Nickel-metal hydride
- 85076000Lithium-ion
- 85078000Other accumulators
- 85078000wearable devices (commonly known as 10% 1 and 5 smart watches). 15% 1 and 6 4. Any Chapter Inputs or parts or sub-parts for use in Nil 1 and 2 manufacture of items mentioned at S. No. 3. 5. 8517 79 10 Printed Circuit Board Assembly (PCBA) for Nil 1 and 3 use in manufacture of wrist wearable devices 10% 1 and 4 (commonly known as smart watches). 15% 1 and 5 15% 1 and 6 6. Any Chapter Inputs or parts or sub-parts for use in Nil 1 and 2 manufacture of items mentioned at S. No. 5. 7. 39, 40, 42, Display assembly for use in manufacture of Nil 1 and 3 73, 74, 85 wrist wearable devices (commonly known as Nil 1 and 4 smart watches). 5% 1 and 5 10% 1 and 6 8. Any Chapter Inputs or parts or sub-parts for use in Nil 1 and 2 manufacture of items mentioned at S. No. 7. 9. 85 Charging cable for wrist wearable devices Nil 1 and 3 (commonly known as smart watches) 5% 1 and 4 Explanation - For the purposes of this entry, 10% 1 and 5 charging cable for wrist wearable devices 15% 1 and 6 means a USB cable containing magnetic connector or wireless charging cable containing static converter and coil exclusively used for charging of wrist wearable devices. 10. Any Chapter Inputs or parts or sub-parts for use in Nil 1 and 2 manufacture of items mentioned at S. No. 9. 11. 39, 73, 85 The following parts, components and Nil 1 and 3 accessories of wrist wearable devices 5% 1 and 4 (commonly known as smart watches), 10% 1 and 5 namely: - 15% 1 and 6 (i) Watch dial front panel (ii) Watch dial back panel (iii) Key (housing part) (iv) Key lock (housing part) (v) Strap long side (silicone or other material(s) adjustable strap) (vi) Strap short side (silicone or other material(s) locking strap) (vii) Strap keeper (viii) Locking hook (ix) Buckle (x) Link rod for buckle (xi) Link rod for strap (xii) Black clothing tape (xiii) Conductive tape (xiv) Double sided foam tape for bio sensor (xv) Screws. 12. Any Chapter Inputs or parts or sub-parts for use in manufacture of items mentioned at S. No. 11. Nil 1 and 2 Provided that the rate of duty specified in Column (4) against the respective description of goods mentioned in Column (3) of the Table above shall apply even when such goods are presented together in a manner so as to attract the provision of rule 2(a) of the General Rules of Interpretation of the First Schedule of the Customs Tariff Act, 1975, subject to the respective conditions specified in column (5). ANNEXURE Condition No. Conditions 1. If the importer follows the procedure specified in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. 2. Valid from 1st April, 2022 onwards. 3. Valid from 1st April, 2022 upto 31st March, 2023. 4. Valid from 1st April, 2023 upto 31st March, 2024. 5. Valid from 1st April, 2024 upto 31st March, 2025. 6. Valid from 1st April, 2025 onwards. 2. This notification shall come into force on the 2nd day of February, 2022. Exemption to the goods of the description as specified in column (3) of the Table below [Notifn. No. 12/2022-Cus., dt. 1.02.2022 as amended by 33/23] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description as specified in column (3) of the Table below and falling within the Chapter or heading or sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the standard rate as specified in the corresponding entry in column (4) of the said Table, subject to any of the conditions as specified in the Annexure to this notification, the Condition No. of which is mentioned in the corresponding entries in column (5) of the said Table. Table S.No. Chapter or Description of Goods Standard Condition heading or rate No. sub-heading or tariff items 1. 8507 60 00/ Battery for use in manufacture of hearable devices. Nil 1 and 4
- 850780005% 1 and 5 10% 1 and 6 15% 1 and 7 2. Any Chapter Inputs or parts or sub-parts for use in manufacture of Nil 1 and 3 items mentioned at S. No. 1. 3. 8518 90 00 Printed Circuit Board Assembly (PCBA) for use in Nil 1 and 4 manufacture of hearable devices. 10% 1 and 5 15% 1 and 6 15% 1 and 7 4. Any Chapter Inputs or parts or sub-parts for use in manufacture of Nil 1 and 3 items mentioned at S. No. 3. 5. 8518 90 00 Speaker assembly for use in manufacture of hearable Nil 1 and 4 devices Nil 1 and 5 Explanation - For the purposes of this entry, speaker 5% 1 and 6 assembly means a preassembled speaker driver with 10% 1 and 7 protective mesh, but not including Printed Circuit Board Assembly (PCBA) or battery. 6. Any Chapter Inputs or parts or sub-parts for use in manufacture of Nil 1 and 3 items mentioned at S. No. 5. 7. 73, 74, 85 The following parts, components and accessories of Nil 1 and 4 hearable devices, namely: - 5% 1 and 5 (i) Rubber parts 10% 1 and 6 (ii) Plastic parts 15% 1 and 7 (iii) Screws 15% 1 and 7 (iv) Magnets (v) Connect parts (vi) Earlaps (vii) Mic Gaskets (viii) Mic Membrane (ix) Ear hooks (x) Rotary Pin (xi) Wires (xii) Earbud Button Housing (xiii) Speaker Cavities (xiv) Silicone fins (xv) Earmuffs (xvi) Ear shell (xvii) Outer and inner moulds (xviii)Right earbud upper housing (xix) Earcup/ Ear-Cushions (xx) Ear-gel (xxi) Neckband and Headband (wired and moulded) (xxii) Charging case housing (xxiii) Right earbud driver sealing (xxiv) Earbud board masking EVA (xxv) Earbud bottom housing (xxvi) Revolving Shaft (Metal and plastic) (xxvii) Metal ear shells (xxviii) Copper foil. 8. Any Chapter Inputs or parts or sub-parts for use in manufacture of items Nil 1 and 3 mentioned at S. No. 7. 9. 8518 21 00, All goods 15% 2 8518 22 00, 8518 29 00 or 8518 30 00 10. 8518 21, All goods, other than hearable devices. 15% 3 8518 22,
- 85079010Accumulator cases made of hard rubber and separators
- 85079090Other
8508VACUUM CLEANERS
8509ELECTRO-MECHANICAL DOMESTIC APPLIANCES, WITH SELF CONTAINED ELECTRIC MOTOR, OTHER THAN VACUUM CLEANERS OF HEADING 8508.
8510SHAVERS, HAIR CLIPPERS AND HAIR-REMOVING APPLIANCES, WITH SELF-CONTAINED ELECTRIC MOTOR
8511ELECTRICAL IGNITION OR STARTING EQUIPMENT OF A KIND USED FOR SPARK-IGNITION OR COMPRESSION- IGNITION INTERNAL COMBUSTION ENGINES (FOR EXAMPLE, IGNITION MAGNETOS, MAGNETO-DYNAMOS, IGNITION COILS, SPARKING PLUGS AND GLOW PLUGS, STARTER MOTORS); GENERATORS (FOR EXAMPLE, DYNAMOS, ALTERNATORS) AND CUT- OUTS OF A KIND USED IN CONJUNCTION WITH SUCH ENGINES
8512ELECTRICAL LIGHTING OR SIGNALLING EQUIPMENT (EXCLUDING ARTICLES OF HEADING 8539), WINDSCREEN WIPERS, DEFROSTERS AND DEMISTERS, OF A KIND USED FOR CYCLES OR MOTOR VEHICLES
8513PORTABLE ELECTRIC LAMPS DESIGNED TO FUNCTION BY THEIR OWN SOURCE OF ENERGY (FOR EXAMPLE, DRY BATTERIES, ACCUMULATORS, MAGNETOS), OTHER THAN LIGHTING EQUIPMENT OF HEADING 8512
8514INDUSTRIAL OR LABORATORY ELECTRIC FURNACES AND OVENS (INCLUDING THOSE FUNCTIONING BY INDUCTION OR DIELECTRIC LOSS); OTHER INDUSTRIAL OR LABORATORY EQUIPMENT FOR THE HEAT TREATMENT OF MATERIALS BY INDUCTION OR DIELECTRIC LOSS
- 85141100Hot isostatic presses
- 85141900Other
- 85142000Furnaces and ovens functioning by induction or dielectric loss
- 85143010For melting
- 85143090Other
- 85143100Electron beam furnaces
- 85143200Plasma and vacuum arc furnaces
- 85143900Other
- 85144000Other equipment for the heat treatment of materials by induction or dielectric loss
- 85149000Parts
8515ELECTRIC (INCLUDING ELECTRICALLY HEATED GAS), LASER OR OTHER LIGHT OR PHOTO BEAM, ULTRASONIC, ELECTRON BEAM, MAGNETIC PULSE OR PLASMA ARC SOLDERING, BRAZING OR WELDING MACHINES AND APPARATUS, WHETHER OR NOT CAPABLE OF CUTTING; ELECTRIC MACHINES AND APPARATUS FOR HOT SPRAYING OF METALS OR CERMETS
- 85151100Soldering irons and guns
- 85151900Other of metal :
- 85152110Automatic spot welding machinery
- 85152120Automatic butt welding machinery
- 85152190Other
- 85152900Other plasma arc) welding of metals :
- 85153100Fully or partly automatic
- 85153910AC arc welding machinery
- 85153920Argon arc welding machinery
- 85153990Other
- 85158010High-frequency plastic welding machine
- 85158090Other
- 85159000Parts amended by Notfn. No- 74/18
8516ELECTRIC INSTANTANEOUS OR STORAGE WATER HEATERS AND IMMERSION HEATERS; ELECTRIC SPACE HEATING APPARATUS AND SOIL HEATING APPARATUS; ELECTRO-THERMIC HAIR-DRESSING APPARATUS (FOR EXAMPLE, HAIR DRYERS, HAIR CURLERS, CURLING TONG HEATERS) AND HAND DRYERS; ELECTRIC SMOOTHING IRONS; OTHER ELECTRO-THERMIC APPLIANCES OF A KIND USED FOR DOMESTIC PURPOSES; ELECTRIC HEATING RESISTORS, OTHER THAN THOSE OF HEADING 8545
- 85161000Electric instantaneous or storage water heaters and immersion heaters soil heating apparatus :
- 85162100Storage heating radiators
- 85162900Other drying apparatus :
- 85163100Hair dryers
- 85163200Other hair-dressing apparatus
- 85163300Hand-drying apparatus
- 85164000Electric smoothing irons
- 85165000Microwave ovens
- 85166000Other ovens; cookers, cooking plates, boiling rings, grillers and roasters
- 85167100Coffee or tea makers
- 85167200Toasters
- 85167910Electro-thermic fluid heaters
- 85167920Electrical or electronic devices for repelling insects (for example, mosquitoes or other similar kind of inscets)
- 85167990Other
- 85168000Electric heating resistors
- 85169000Parts
8517TELEPHONE SETS, SMARTPHONES AND OTHER TELEPHONES FOR CELLULAR NETWORKS OR FOR OTHER WIRELESS NETWORKS: OTHER APPARATUS FOR THE TRANSMISSION OR RECEPTION OF VICE, IMAGES OR OTHER DATA, INCLUDING APPARATUS FOR COMMUNICATION IN A WIRED OR WIRELESS NETWORK (SUCH AS A LOCAL OR WIDE AREA NETWORK), OTHER THAN TRANSMISSION OR RECEPTION APPARATUS OF HEADING 8443, 8525, 8527 OR 8528 telephones for cellular networks or for other wireless networks:
- 85171110Push button type
- 85171190Other
- 85171300Smartphones
- 85171400Other telephones for cellular networks or for other wireless networks
- 85171810Push button type
- 85171890Other voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network):
- 85176100Base stations
- 85176210PLCC equipment
- 85176220Voice frequency telegraphy 8517 62 30 --- Modems (modulators-demodulators) for u Free - xDSL based Wireline Telephony omitted
- 85176250Digital loop carrier system(DLC)
- 85176260Synchronous digital hierarchy system(SDH)
- 85176270Multiplexers, statistical multiplexers for PDH based Wireline Telephony
- 85176290Other
- 85176910ISDN System
- 85176920ISDN terminal adaptor
- 85176940X 25 Pads omitted
- 85176960Set top boxes for gaining access to internet for Wireline Telephony
- 85176970Attachments for telephones
- 85176990Other
- 85177100Aerials and aerial reflectors of all kinds; parts suitable for use therewith
- 85177910Populated, loaded or stuffed printed circuit boards
- 85177990Other
8519OR 8521
- 85192000Apparatus operated by coins, banknotes, bank cards, tokens or by other means of payment
- 85193000Turntables (record-decks)
- 85195000Omitted
- 85198100Using magnetic, optical or semiconductor media
- 85198910Audio Compact disc player
- 85198920Compact disc changer including mini disc player or laser disc player
- 85198930Time Code recorder
- 85198940MP-3 player
- 85198990Others
8521VIDEO RECORDING OR REPRODUCING APPARATUS, WHETHER OR NOT INCORPORATING A VIDEO TUNER
- 85211011- Professional video tape recorders with ¾"
- 85211012- Video recorders betacam or betacam SP or digital betacam S-VHS or digital-S
- 85211019- Other
- 85211021- Professional video tape recorders with ¾"
- 85211022- Video recorders betacam or betacam SP or digital betacam S-VHS or digital-S
- 85211029- Other
- 85211091- Professional video tape recorders with ¾"
- 85211092- Video recorders betacam or betacam SP or digital betacam S-VHS or digital-S
- 85211099Other
- 85219010Video duplicating system with master and slave control
- 85219020DVD player
- 85219090Other
8522PARTS AND ACCESSORIES SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE APPARATUS OF HEADINGS
8523DISCS, TAPES, SOLID-STATE NON-VOLATILE STORAGE DEVICES, "SMART CARDS" AND OTHER MEDIA FOR THE RECORDING OF SOUND OR OF OTHER PHENOMENA, WHETHER OR NOT RECORDED, INCLUDING MATRICES AND MASTERS FOR THE PRODUCTION OF DISCS, BUT EXCLUDING PRODUCTS OF CHAPTER 37
- 85232100Cards incorporating a magnetic stripe
- 85232910Audio cassettes
- 85232920Video cassettes
- 85232930Video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls
- 85232940¾" and 1" video cassettes
- 85232950½" video cassettes suitable to work with betacam, betacam SP/M II and VHS type VCR
- 85232960Other video cassettes and tapes ¾" and 1" video cassettes
- 85232970All kinds of Magnetic discs
- 85232980Cartridge tape
- 85232990Other
- 85234110- - Compact disc (Audio/video)
- 85234120- - Blank master discs (that is, substrate) for producing stamper for compact disc
- 85234130- - Matrices for production of records; prepared record blank u 10% -
- 85234140- - Cartridge tape
- 85234150- - 1/2" Videocassette suitable to work with digital VCR
- 85234160- - DVD
- 85234190-- Other
- 85234910- - Compact disc (Audio)
- 85234920- - Compact disc (video)
- 85234930- - Stamper for CD audio, CD video and CD-ROM
- 85234940- - DVD
- 85234950- - Matrices for production of records; prepared record blank u 10% -
- 85234960- - Cartridge tape
- 85234970- - 1/2" Videocassette suitable to work with digital VCR
- 85234990-- Other
- 85235100Solid-state non-volatile storage devices
- 85235210SIM cards
- 85235220Memory Cards
- 85235290Other
- 85235910Proximity cards and tags
- 85235990Other
- 85238010Gramophone records
- 85238020Information technology software
- 85238030Audio-visual news or audio visual views
- 85238040Children's video films
- 85238050Video tapes of educational nature
- 852380602-D/ 3D computer graphics
- 85238090Other
8525TRANSMISSION APPARATUS FOR RADIO-BROADCASTING OR TELEVISION, WHETHER OR NOT INCORPORATION RECEPTION APPARATUS OR SOUND RECORDING OR REPRODUCING APPARATUS; TELEVISION CAMERAS, DIGITAL CAMERAS AND VIDEO CAMERA RECORDERS
- 85255010Radio broadcast transmitter
- 85255020TV broadcast transmitter
- 85255030Broadcast equipment sub-system
- 85255040Communication jamming equipment
- 85255090Other
- 85256000Transmission apparatus incorporating reception apparatus and video camera recorders:
- 85258100High-speed goods as specified in sub-heading Note 1 to this Chapter
- 85258200Other, radiation-hardened or radiation-tolerant goods as specified in sub-heading Note 2 to this Chapter
- 85258300Other, night vision goods as specified in sub-heading Note 3 to this Chapter
- 85258900Other
8526RADAR APPARATUS, RADIO NAVIGATIONAL AID APPARATUS AND RADIO REMOTE CONTROL APPARATUS
8527RECEPTION APPARATUS FOR RADIO-BROADCASTING WHETHER OR NOT COMBINED, IN THE SAME HOUSING, WITH SOUND RECORDING OR REPRODUCING APPARATUS OR A CLOCK without an external source of power:
- 85271200Pocket-size radio cassette-players
- 85271300Other apparatus combined with sound recording or reproducing apparatus
- 85271900Other without an external source of power, of a kind used in motor vehicles:
- 85272100Combined with sound recording or reproducing apparatus
- 85272900Other
- 85279100Combined with sound recording or reproducing apparatus
- 85279200Not combined with sound recording or reproducing apparatus but combined with a clock
- 85279900Other
8528MONITORS AND PROJECTORS, NOT INCORPORATING TELEVISION RECEPTION APPARATUS, RECEPTION APPARATUS FOR TELEVISION, WHETHER OR NOT INCORPORATING RADIO-BROADCASTRECEIVERS OR SOUND OR VIDEO RECORDING OR REPRODUCING APPARATUS
- 85284200Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471
- 85284900Other
- 85285200Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471
- 85285900Other
- 85286200Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471
- 85286900Other or not incorporating radio-broadcast receiv- ers or sound or video recording or repro- ducing apparatus:
- 85287100- Not designed to incorporate a video display or screen
- 85287211- Television set of screen size upto 36 cm
- 85287212- Television set of screen size exceeding 36 cm but not exceeding 54 cm
- 85287213- Television set of screen size exceeding 54 cm but not exceeding 68 cm
- 85287214- Television set of screen size exceeding 68 cm but not exceeding 74 cm
- 85287215- Television set of screen size exceeding 74 cm but not exceeding 87 cm
- 85287216- Television set of screen size exceeding 87 cm but not exceeding 105 cm
- 85287217- Television set of screen size exceeding 105 cm
- 85287218- Liquid crystal display television set of screen size below 63 cm
- 85287219- Other
- 85287310Liquid crystal display television set of screen size below 25 cm
- 85287390Other
8529PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE APPARATUS OF HEADINGS 8524 TO 8528
- 85291011- For communication jamming equipment
- 85291012- For amateur radio communication equipment
- 85291019- Other
- 85291021- For communication jamming equipment
- 85291022- For amateur radio communication equipment
- 85291029- Other
- 85291091- For communication jamming equipment
- 85291092- For amateur radio communication equipment
- 85291099- Other
- 85299010For communication jamming equipment
- 85299020For amateur radio communication equipment
- 85299030Omitted
- 85299090Other
8530ELECTRICAL SIGNALLING, SAFETY OR TRAFFIC CONTROL EQUIPMENT FOR RAILWAYS, TRAMWAYS, ROADS, INLAND WATERWAYS, PARKING FACILITIES, PORT INSTALLATIONS OR AIRFIELDS (OTHER THAN THOSE OF HEADING 8608)
8531ELECTRIC SOUND OR VISUAL SIGNALLING APPARATUS (FOR EXAMPLE, BELLS, SIRENS, INDICATOR PANELS, BURGLAR OR FIRE ALARMS), OTHER THAN THOSE OF HEADING 8512 OR 8530
8532ELECTRICAL CAPACITORS, FIXED, VARIABLE OR ADJUSTABLE (PRE-SET)
- 85321000Fixed capacitors designed for use in 50 or 60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors)
- 85322100Tantalum
- 85322200Aluminium electrolytic
- 85322300Ceramic dielectric, single layer
- 85322400Ceramic dielectric, multilayer
- 85322500Dielectric of paper or plastics
- 85322910Of dielectric of mica
- 85322990Other
- 85323000Variable or adjustable (pre-set) capacitors
- 85329000Parts
8533ELECTRICAL RESISTORS (INCLUDING RHEOSTATS AND POTENTIOMETERS), OTHER THAN HEATING RESISTORS
- 85331000Fixed carbon resistors, composition or film types
- 85332111- Of nichrome
- 85332119- Other
- 85332121- Of nichrome
- 85332129- Other
- 85332911- Of nichrome
- 85332919- Other
- 85332921- Of nichrome
- 85332929- Other rheostats and potentiometers :
- 85333110Potentiometers
- 85333120Rheostats
- 85333190Other
- 85333910Potentiometers
- 85333920Rheostats
- 85333990Other
- 85334010Potentiometers
- 85334020Rheostats
- 85334030Thermistors
- 85334090Other
- 85339000Parts
8535ELECTRICAL APPARATUS FOR SWITCHING OR PROTECTING ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS (FOR EXAMPLE, SWITCHES, FUSES, LIGHTNING ARRESTERS, VOLTAGE LIMITERS, SURGE SUPPRESSORS, PLUGS AND OTHER CONNECTORS, JUNCTION BOXES), FOR A VOLTAGE EXCEEDING 1,000 VOLTS
- 85351010For switches having rating upto 15 amps, rewireable
- 85351020For switches having rating above 15 amps, high rupturing capacity or rewireable
- 85351030Other rewireable fuses
- 85351040Other high rupturing capacity fuses
- 85351050Fuses gear
- 85351090Other
- 85352111- For a voltage of 11 kV
- 85352112- For a voltage of 33 kV
- 85352113- For a voltage of 66 kV
- 85352119- Other
- 85352121- For a voltage of 11 kV
- 85352122- For a voltage of 33 kV
- 85352123- For a voltage of 66 kV
- 85352129- Other
- 85352190Other
- 85352911- For a voltage of 132 kV
- 85352912- For a voltage of 220 kV
- 85352913- For a voltage of 400 kV
- 85352919- Other
- 85352921- For a voltage of 132 kV
- 85352922- For a voltage of 220 kV
- 85352923- For a voltage of 400 kV
- 85352929- Other
- 85352990Other
- 85353010Of plastic
- 85353090Other
- 85354010Lightning arresters
- 85354020Voltage limiters
- 85354030Surge suppressors
- 85359010Motor starters for AC motors
- 85359020Control gear and starters for DC motors
- 85359030Other control and switchgears
- 85359040Junction boxes
- 85359090Other
8536ELECTRICAL APPARATUS FOR SWITCHING OR PROTECTING ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS (FOR EXAMPLE, SWITCHES, RELAYS, FUSES, SURGE SUPPRESSORS, PLUGS, SOCKETS, LAMP-HOLDERS AND OTHER CONNECTORS, JUNCTION BOXES), FOR A VOLTAGE NOT EXCEEDING 1,000 VOLTS: CONNECTORS FOR OPTICAL FIBRES, OPTICAL FIBER BUNDLES OR CABLES.
- 85361010For switches having rating upto 15 amps, rewireable
- 85361020For switches having rating above 15 amps, high rupturing capacity or rewireable
- 85361030Other rewireable fuses
- 85361040Other high rupturing capacity fuses
- 85361050Fuses gear
- 85361060Electronic fuses
- 85361090Other
- 85362010Air circuit breakers
- 85362020Moulded case circuit breakers
- 85362030Miniature circuit breakers
- 85362040Earth leak circuit breakers
- 85362090Other
- 85363000Other apparatus for protecting electrical circuits
- 85364100For a voltage not exceeding 60 V
- 85364900Other
- 85365010Control and switch gears
- 85365020Other switches of plastic
- 85365090Other
- 85366110Of plastic
- 85366190Of other materials
- 85366990Of other materials
- 85367000Connectors for optical fibres, optical fibre bundles or cables
- 85369010Motor starters for AC motors
- 85369020Motor starters for DC motors
- 85369030Junction boxes
- 85369090Other
8537BOARDS, PANELS, CONSOLES, DESKS, CABINETS AND OTHER BASES, EQUIPPED WITH TWO OR MORE APPARATUS OF HEADING 8535 OR 8536, FOR ELECTRIC CONTROL OR THE DISTRIBUTION OF ELECTRICITY, INCLUDING THOSE INCORPORATING INSTRUMENTS OR APPARATUS OF CHAPTER 90, AND NUMERICAL CONTROL APPARATUS, OTHER THAN SWITCHING APPARATUS OF HEADING 8517
8538PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE APPARATUS OF HEADINGS 8535, 8536 OR 8537
8539ELECTRIC FILAMENT OR DISCHARGE LAMPS INCLUDING SEALED BEAM LAMP UNITS AND ULTRA-VIOLET OR INFRA-RED LAMPS, ARC-LAMPS; LIGHT-EMITTING DIODE (LED) LIGHT SOURCES
- 85391000Sealed beam lamp units or infra-red lamps :
- 85392110- Miniature halogen lamps with fittings
- 85392120- Other for automobiles
- 85392190- Other
- 85392200Other, of a power not exceeding 200 W and for a voltage exceeding 100 V
- 85392910Of retail sale price not exceeding rupees 20 per bulb
- 85392920Bulb, for torches
- 85392930Miniature bulbs
- 85392940Other for automobile lamps
- 85392990Other
- 85393110Compact fluorescent lamps
- 85393190Other
- 85393210Mercury vapour lamps
- 85393220Sodium vapour lamps
- 85393230Metal halide lamps
- 85393910Energy efficient triphosphor fluorescent lamps
- 85393990Other
- 85394100Arc-lamps
- 85394900Other
- 85395100Light-emitting diode (LED) modules
- 85395200Light-emitting diode (LED) lamps
- 85399010Parts of fluorescent tube lamps
- 85399020Parts of arc-lamps
- 85399090Other
8540THERMIONIC, COLD CATHODE OR PHOTO-CATHODE VALVES AND TUBES (FOR EXAMPLE, VACUUM OR VAPOUR OR GAS FILLED VALVES AND TUBES, MERCURY ARC RECTIFYING VALVES AND TUBES, CATHODE-RAY TUBES, TELEVISION CAMERA TUBES) video monitor cathode-ray tubes :
- 85401110Television picture tubes of 20" and 21" size, except 21" flat and full square (F and FST) colour TV picture tubes
- 85401120Video monitor cathode-ray tubes
- 85401190Other
- 85401200Monochrome
- 85402000Television camera tubes; image converters and intensifiers; other photos-cathode tubes
- 85404010- - Data or graphic display tubes, monochrome
- 85404020- - Data or graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm u free -
- 85406000Other cathode-ray tubes klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes :
- 85407100Magnetrons
- 85407900Other
- 85408100Receiver or amplifier valves and tubes
- 85408900Other
- 85409100Of cathode-ray tubes
- 85409900Other
8541SEMICONDUCTOR DEVICES (FOR EXAMPLE, DIODES, TRANSISTORS, SEMICONDUCTOR-BASED TRANS- DUCERS); PHOTOSENSITIVE SEMICON- DUCTOR DEVICES, INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHT- EMITTING DIODES (LED), WHETHER OR NOT ASSEMBLED WITH OTHER LIGHT- EMITTING DIODES (LED); MOUNTED PIEZO-ELECTRIC CRYSTALS
- 85411000Diodes, other than photosensitive or light- emitting diodes (LED) transistors :
- 85412100With a dissipation rate of less than 1 W
- 85412900Other
- 85413010Thyristors
- 85413090Other including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED):
- 85414100Light-emitting diodes (LED)
- 85414200Photovoltaic cells not assembled in modules or made up into panels
- 85414300Photovoltaic cells assembled in modules or made up into panels
- 85414900Other
- 85415100Semiconductor-based transducers
- 85415900Other
- 85416000Mounted piezo-electric crystals
- 85419000Parts
8542ELECTRONIC INTEGRATED CIRCUITS
8543ELECTRICAL MACHINES AND APPARATUS HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDING ELSEWHERE IN THIS CHAPTER
- 85431010Ion implanters for doping semi conductor material
- 85431020Vane graff, cock-croft, Walton accelerators
- 85431030Synchrocyclotrons, synchrotrons
- 85431090Other including cyclotrons
- 85432010Sweep generators
- 85432020Impulse generators
- 85432030Tacho generators
- 85432090Other
- 85433000Machines and apparatus for electroplating, electrolysis or electrophoresis
- 85434000Electronic cigarettes and similar personal electric vaporising devices
- 85437011- Proximity card and tags
- 85437012- Metal detector
- 85437013- Mine detector
- 85437019- Other
- 85437021- Digital reverberators
- 85437022- Mixing system or consoles
- 85437029- Other
- 85437031- Video mixing system or consoles
- 85437032- Video effect system
- 85437033- Digital layering machine
- 85437034- Paint box
- 85437035- Video typewriter
- 85437036- Video matting machine
- 85437039- Other
- 85437041- Computerised editing system controlling more than three video editing machines
- 85437042- Other video control unit
- 85437049- Other
- 85437050Colour corrector
- 85437061- Broadcast amplifier
- 85437062- Limiting amplifier, video distribution amplifier and stabilizing amplifiers
- 85437069- Other
- 85437071- Graphic equalizer
- 85437072- Synthesised receivers
- 85437091- RF(radio frequency) power amplifer and noise generators for communication jamming equipment, static and mobile or man-portable
- 85437092- Equipment gadgets based on solar energy
- 85437093- Professional beauty care equipment
- 85437094- Audio visual stereo encoders
- 85437095- Time code generator
- 85437099- Other
- 85439000Parts
8544INSULATED (INCLUDING ENAMELLED OR ANODISED) WIRE, CABLE (INCLUDING CO-AXIAL CABLE) AND OTHER INSULATED ELECTRIC CONDUCTORS, WHETHER OR NOT FITTED WITH CONNECTORS; OPTICAL FIBRE CABLES, MADE UP OF INDIVIDUALLY SHEATHED FIBRES, WHETHER OR NOT ASSEMBLED WITH ELECTRIC CONDUCTORS OR FITTED WITH CONNECTORS
- 85441110Enamelled
- 85441190Other
- 85441910Asbestos covered
- 85441920Plastic insulated
- 85441930Rubber insulated
- 85441990Other
- 85442010Co-axial cable
- 85442090Other
- 85443000Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships exceeding 1,000V:
- 85444210Paper insulated
- 85444220Plastic insulated
- 85444230Rubber insulated
- 85444290Other
- 85444291- Paper insulated, of a kind used in telecommunication
- 85444292- Plastic insulated, of a kind used in telecommunication
- 85444293- Rubber insulated, of a kind used in telecommunication
- 85444299- Other
- 85444910paper insulated
- 85444920Plastic insulated
- 85444930Rubber insulated
- 85444991- Paper insulated, of a kind used in telecommunication
- 85444992- Plastic insulated, of a kind used in telecommunication
- 85444993- Rubber insulated, of a kind used in telecommunication
- 85444999- Other
- 85446010Paper insulated
- 85446020Plastic insulated
- 85446030Rubber insulated
- 85446090Other
- 85447010Lead alloy sheathed cables for lighting purposes
- 85447090Other
8545CARBON ELECTRODES, CARBON BRUSHES, LAMP CARBONS, BATTERY CARBONS AND OTHER ARTICLES OF GRAPHITE OR OTHER CARBON, WITH OR WITHOUT METAL, OF A KIND USED FOR ELECTRICAL PURPOSES
8546ELECTRICAL INSULATORS OF ANY MATERIAL
- 85461000Of glass
- 85462011- Porcelain below 6.6 kV
- 85462019- Other
- 85462021- Below 6.6 kV
- 85462022- 6.6 kV or above but upto 11 kV
- 85462023- Above 11 kV but upto 66 kV
- 85462024- Above 66 kV but upto 132 kV
- 85462029- Above 132 kV
- 85462031- Below 6.6 kV
- 85462032- 6.6 kV or above but up to 11 kV
- 85462033- Above 11 kV but upto 66 kV
- 85462039- Above 66 kV
- 85462040Other high tension procelain solid core insulators
- 85462050Other low tension procelain insulators including telegraph and telephone insulators
- 85462090Other
- 85469010Heat shrinkable components
- 85469090Other
8547INSULATING FITTINGS FOR ELECTRICAL MACHINES, APPLIANCES OR EQUIPMENT, BEING FITTINGS WHOLLY OF INSULATING MATERIAL APART FROM ANY MINOR COMPONENTS OF METAL (FOR EXAMPLE, THREADED SOCKETS) INCORPORATED DURING MOULDING SOLELY FOR THE PURPOSES OF ASSEMBLY, OTHER THAN INSULATORS OF HEADING 8546; ELECTRICAL CONDUIT TUBING AND JOINTS THEREFOR, OF BASE METAL LINED WITH INSULATING MATERIAL
- 85471010Porcelain bushing below 6.6 kV
- 85471020Porcelain bushings for voltage 6.6 kV or above but below 11 kV
- 85471030Porcelain bushings for voltage 11 kV or above but upto 66 kV
- 85471040Porcelain bushings for voltage 66 kV or above
- 85471090Other
- 85472000Insulating fittings of plastics
- 85479010Electrical insulating fittings of glass
- 85479020Electrical conduit tubing and joints therefor, of base metal lined with insulating material
- 85479090Other
8549ELECTRICAL AND ELECTRONIC WASTE AND SCRAP batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators:
- 85491100Waste and scrap of lead-acid accumulators; spent lead-acid accumulators
- 85491200Other, containing lead, cadmium or mercury
- 85491300Sorted by chemical type and not containing lead, cadmium or mercury
- 85491400Unsorted and not containing lead, cadmium or mercury
- 85491900Other recovery of precious metal:
- 85492100Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)
- 85492900Other printed circuit boards:
- 85493100Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode -ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)
- 85493900Other
- 85499100Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)
- 85499900Other EXEMPTION NOTIFICATIONS ADDITIONAL DUTY Additional Duties of Customs (T.V. Sets): [Notfn. No. 219/92-Cus. dt. 19.6.92]. 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 (3) of section 44 of the Finance Act, 1985 (32 of 1985), the Central government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods specified in the fifth schedule to the second mentioned Act from the whole of the additional duty of customs leviable thereon under sub-section (1) of section 44 of the said second Act. Exempts packaged software or canned software: [Notifn No. 80/09-Cus., dt. 7.7. 2009.] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts packaged software or canned software, falling under Chapter 85 of the First Schedule of the Customs Tariff Act, 1975 (51 of 1975), from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is equivalent to the duty payable on the portion of the value of such goods determined under section 14 of the said Customs Act, or the rules made thereunder, read with sub-section (2) of section 3 of the said Customs Tariff Act, which represents the consideration paid or payable for transfer of the right to use such goods: Provided that the transfer of the right to use shall be for commercial exploitation including the right to reproduce, distribute and sell such software and right to use the software components for the creation of and inclusion in other information technology software products: Provided further that the importer shall make a declaration to the Assistant Commissioner of Cus- toms or the Deputy Commissioner of Customs, as the case may be, in respect of such transfer of the right to use for commercial exploitation: Provided also that the importer shall be registered under section 69 of the Finance Act, 1994 read with rule 4 of the Service Tax Rules, 1994. Explanation. - For the purposes of this exemption, "packaged software or canned software" means software developed to meet the needs of variety of users, and which is intended for sale or capable of being sold off the shelf. Exemption to media with recorded Information Technology Software under the provisions of the Legal Metrology Act, 2009 [Notifn. No. 11/2016-Cus., dt. 1.03.2016.] As rescinded by 05/01.02.2022 Safeguard Duty on Electrical Insulators. Notifn. No. 5/2012-Cus., (SG), dt. 20.12.2012. WHEREAS, in the matter of import of electrical insulators, falling under tariff heading 8546 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Act), the Director General (Safeguard), in its final findings published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide notification number G.S.R. 729 (E), dated the 27th September, 2012, had come to the conclusion that: (a) increased imports of electrical insulators from the People's Republic of China have caused and threatened to cause market disruption to the domestic industry and producers of electrical insulators; (b) a causal link exists between the increased imports and market disruption and threat of market disrup- tion; and (c) it will be in the public interest to impose Safeguard duty on import of electrical insulators from People's Republic of China; AND WHEREAS, the Director General (Safeguard) in its final findings has recommended that the safeguard duty be imposed on imports of electrical insulators imported from the People's Republic of China for a period of two years; NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 8C of the Customs Tariff Act, 1975 (51 of 1975) read with the rules 12 and 14 of the Customs Tariff (Transitional Product Specific Safeguard Duty) Rules, 2002, the Central Government, after considering the aforesaid findings of the Director General (Safeguard), hereby imposes on the goods of description specified in column (3) of the Table below, falling under sub-heading of the First Schedule to the said Customs Tariff Act as specified in the corresponding entry in column (2), when imported into India from the People's Republic of China, a safeguard duty at the rate indicated in the corresponding entry in column (4) ad valorem. Table S. No. Sub-heading Description Rate of Safeguard Duty 1st year 2nd year 1. 8546 10 Electrical insulators of Glass 35% 25% 2. 8546 20 Electrical insulators of Ceramics or Porcelain excluding 35% 25% telephone or telegraph insulators, other electrical or electronic appliances/ device insulators, electrical insulators of voltage rating up to 1 kV and compo- site insulators 3. Items at S. No. 1 or 2, if cleared under any other 35% 25% Customs Tariff Heading including Project Imports. Explanation.- In the Table, 1st year means the time period with effect from the date of issue of this notifica- tion till the completion of one year and 2nd year means time period after the completion of the said one year, till 31st day of December, 2013. Safeguard Duty on Solar Cells whether or not Assembled in modules or panels [Notifn. No. 01/2018(SG)-Cus., dt. 30.07.2018.] Whereas, in the matter of import of "Solar Cells whether or not assembled in modules or panels" (hereinafter referred to as the subject goods), falling under heading 8541 or tariff item 8541 40 11 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), the Directorate General of Trade Remedies vide final findings F.No.22/1/2018-DGTR, dated the 16th July, 2018, published in the Gazette of India, Extraordinary, Part I, Section 1, on 16th July, 2018, has recommended the imposition of safeguard duty on subject goods falling under heading 8541 or tariff item 8541 40 11 of the First Schedule to the Customs Tariff Act for a period of two years at the rate specified here in below. Now, Therefore, in exercise of the powers conferred by sub-section (1) of section 8B of the Cus- toms Tariff Act, read with rules 12, 14 and 17 of the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997, after considering the said findings of the Directorate General of Trade Rem- edies and subject to the provisions of paragraph 2, hereby imposes on subject goods falling under heading 8541 or tariff item 8541 40 11 of the First Schedule to the Customs Tariff Act, when imported into India, a safeguard duty at the following rate, namely:- (a) twenty five per cent. ad valorem minus anti-dumping duty payable, if any, when imported during the period from 30th July, 2018 to 29th July, 2019 (both days inclusive); (b) twenty per cent. ad valorem minus anti-dumping duty payable, if any, when imported during the period from 30th July, 2019 to 29th January, 2020 (both days inclusive); and (c) fifteen per cent. ad valorem minus anti-dumping duty payable, if any, when imported during the period from 30th January, 2020 to 29th July, 2020 (both days inclusive). Nothing contained in this notification shall apply to imports of subject goods from countries notified as developing countries vide notification No. 19/2016-Customs (N.T.) dated 5th February, 2016, except China PR, and Malaysia. Safeguard Duty on Solar Cells whether or not Assembled in modules or panels [Notifn. No. 02/2020(SG)-Cus., dt. 29.07.2020] Whereas, the designated authority, vide notification No. 22/1/2020-DGTR, dated the 3rd March 2020, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 4th March, 2020, had initiated a review, in the matter of continuation of safeguard duty on imports of "Solar Cells whether or not assembled in modules or panels" (hereinafter referred to as the subject goods) falling under tariff items 8541 40 11 or 8541 40 12 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), (hereinafter referred to as the Customs Tariff Act) , imposed vide notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 01/2018- Customs (SG) dated the 30th July, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 717 (E), dated the 30th July, 2018; And whereas, in the matter of review of safeguard duty on imports of the subject goods, the designated authority in its final findings, published vide notification No. 22/1/2020 - DGTR, dated the 18th July, 2020, in the Gazette of India, Extraordinary, Part I, Section 1, dated the 18th July, 2020 has recommended continued imposition of the safeguard duty on imports of the subject goods, in order to remove injury to the domestic industry. Now, therefore, in exercise of the powers conferred by sub-sections (1) and (4) of section 8B of the Customs Tariff Act read with rules 12, 14, 17 and 18 of the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997, after considering the said findings of the designated authority and subject to the provisions of paragraph 2, hereby imposes on subject goods falling under tariff items 8541 40 11 or 8541 40 12 of the First Schedule to the Customs Tariff Act, when imported into India, a safeguard duty at the following rate, namely:- (a) fourteen point nine per cent. ad valorem minus anti-dumping duty payable, if any, when imported during the period from 30th July, 2020 to 29th January, 2021 (both days inclusive); and (b) fourteen point five per cent. ad valorem minus anti-dumping duty payable, if any, when imported during the period from 30th January, 2021 to 29th July, 2021 (both days inclusive). 2. Nothing contained in this notification shall apply to imports of subject goods from countries notified as developing countries vide notification No. 19/2016-Customs (N.T.), dated the 5th February, 2016, except People's Republic of China, Thailand and Vietnam. Exemption to the goods of the description as specified in column (3) of the Table below [Notifn. No. 11/2022-Cus., dt. 1.02.2022 as amended by 33/23, 34/23, 55/23] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description as specified in column (3) of the Table below and falling within the Chapter or heading or sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the standard rate as specified in the corresponding entry in column (4) of the said Table, subject to any of the conditions as specified in the Annexure to this notification, the Condition No. of which is mentioned in the corresponding entries in column (5) of the said Table. Table S.No. Chapter or Description of Goods Standard Condition heading or rate No. sub-heading or tariff items 1. 8501 Vibrator motor for use in manufacture of wrist wearable 10% 1 and 2 devices (commonly known as smart watches). 2. Any Chapter Inputs or parts or sub-parts for use in manufacture of Nil 1 and 2 items mentioned at S. No. 1. 3. 8507 60 00/ Battery for use in manufacture of wrist Nil 1 and 3 5% 1 and 4
Using HSN codes from Chapter 85
- Expand a heading to see every 6-digit subheading and 8-digit tariff item underneath. Unit of measure and standard duty are shown once per 4-digit heading.
- The standard duty shown is the Most-Favoured-Nation (MFN) rate from the Indian Customs Tariff.
- For GST filings, the 4-digit heading is usually sufficient; for customs declarations, the full 8-digit tariff item is required.
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