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Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included. ...................................................................................................................................................................................2.1047
trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage. .......................................2.1057
Edible vegetables and certain roots and tubers. .................................................................................................................2.1059
Edible fruit and nuts; peel of citrus fruit or melons. ..........................................................................................................2.1064
Products of the milling industry; malt; starches; inulin; wheat gluten. ..........................................................................2.1081
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder. ....................................................................................................................................................................2.1084
Lac; gums, resins and other vegetable saps and extracts. .................................................................................................2.1089 14. Vegetable plaiting materials; vegetable products not elsewhere specified or included. .............................................2.1092
15. Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.......................................................................................................................................................................2.1094 16. Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects. ........................2.1104 17. Sugars and sugar confectionery. ...........................................................................................................................................2.1107 18. Cocoa and cocoa preparations. .............................................................................................................................................2.1110 19. Preparations of cereals, flour, starch or milk; pastrycooks’ products. ............................................................................2.1112 20. Preparations of vegetables, fruit, nuts or other parts of plants. .......................................................................................2.1115 21. Miscellaneous edible preparations. ......................................................................................................................................2.1120
22. Beverages, spirits and vinegar. .............................................................................................................................................2.1127 23. Residues and waste from the food industries; prepared animal fodder. .......................................................................2.1132 24. Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. ..............................................................................................................................................2.1136
sulphur; earths and stone; plastering materials, lime and cement..........................................................................2.1139
Ores, slag and ash. ..................................................................................................................................................................2.1147
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.....................2.1151 28. Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes. .....................................................................................................................................2.1163
32. Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks..........................................................................................................2.1227
33. Essential oils and resinoids; perfumery, cosmetic or toilet preparations. ......................................................................2.1240
34. Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster. ....................................................................................2.1246
35. Albuminoidal substances; modified starches; glues; enzymes. .......................................................................................2.1251 36. Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations. ..........................2.1254 37. Photographic or cinematographic goods. ...........................................................................................................................2.1256
Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut). ...............................................................................................................................2.1310
Furskins and artificial fur; manufactures thereof...............................................................................................................2.1314
Wood and articles of wood; wood charcoal. .......................................................................................................................2.1316
Cork and articles of cork. .......................................................................................................................................................2.1329
46. Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork. ...............................2.1331
47. Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard. ...............2.1333
48. Paper and paperboard; articles of paper pulp, of paper or of paperboard. ...................................................................2.1335
49. Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans. .............................................................................................................................................................2.1349 50.
51. Wool, fine or coarse animal hair; horsehair yarn and woven fabric. ..............................................................................2.1361 52. Cotton. ......................................................................................................................................................................................2.1368
53. Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn. ................................................................2.1387
54. Man-made filaments; strip and the like of man-made textile materials. ........................................................................2.1391
55. Man-made staple fibres. .........................................................................................................................................................2.1404
56. Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof. ....................2.1415
57. Carpets and other textile floor coverings. ...........................................................................................................................2.1419
58. Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery. ................................................2.1424
59. Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use. ....2.1430
60. Knitted or crocheted fabrics. .................................................................................................................................................2.1437
61. Articles of apparel and clothing accessories, knitted or crocheted..................................................................................2.1441
62. Articles of apparel and clothing accessories, not knitted or crocheted. ..........................................................................2.1452
63. Other made up textile articles; sets; worn clothing and worn textile articles; rags. .....................................................2.1468
64. Footwear, gaiters and the like; parts of such articles. ........................................................................................................2.1475 65. Headgear and parts thereof. ..................................................................................................................................................2.1480
66. Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof. .................................2.1482
67. Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair. ..............................................................................................................................................................................2.1484
68. Articles of stone, plaster, cement, asbestos, mica or similar materials. ..........................................................................2.1486 69. Ceramic products. ...................................................................................................................................................................2.1492
70. Glass and glassware................................................................................................................................................................2.1497
71. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin. ........................................................................................2.1505
and articles thereof. ....................................................................................................................................................2.1571
Aluminium and articles thereof. ...........................................................................................................................................2.1574 77. (Reserved for possible future use in the Harmonized System.) 78. Lead and articles thereof. .......................................................................................................................................................2.1582
Zinc and articles thereof. ........................................................................................................................................................2.1584 80. Tin and articles thereof. ..........................................................................................................................................................2.1587 81. Other base metals; cermets; articles thereof. .......................................................................................................................2.1589 82. Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal. .........................................2.1593
Miscellaneous articles of base metal. ...................................................................................................................................2.1599 84. Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. .........................................................2.1606 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.
Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds. ...............................................................................................................................................................................2.1718 87. Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof. ........................................2.1722
90. Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof. ..............................................................................................2.1745 91. Clocks and watches and parts thereof. ................................................................................................................................2.1765 92. Musical instruments; parts and accessories of such articles. ............................................................................................2.1770
Determination of Origin of Goods Rules
Rules of Determination of Origin of Goods under the (Formerly Known as Bangkok Agreement) Rules, 2006 — [Annexure 16] .............................................................................................................................5.70 Customs Tariff (Determination of Origin of the ) Rules, 1976 — [Annexure 17] ...........................5.76
Customs Tariff (Determination of Origin of Goods under the Agreement on Global System of Trade Preferences among Developing Countries) Rules, 1989 — [Annexure 18] ............................................................................................5.79
Customs Tariff (Determination of Origin of Goods under the Agreement on Preferential Trading Arrangement) Rules, 1995 — [Annexure 19] .........................................................................................................................5.83
Customs Tariff (Determination of Origin of Goods under the Free Trade Agreement Between the Democratic Socialistic Republic of and the Republic of India) Rules, 2000 — [Annexure 20] .........................................5.87
Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement Between the Transitional and Republic of India) Rules, 2003 — [Annexure 21] ...............................5.91
Thailand — Interim Rules of Origin for Preferential Tariff concessions for Trade between India and Thailand — [Annexure 22] 5.95
Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of ) Rules, 2005 — [Annexure 23] .........................................5.109
Rules of Determination of Origin of Goods under the Agreement on (SAFTA) — [Annexure 24] .............................................5.132
Rules for Determination of Origin of Goods under the Preferential Trading Agreement between the Republic of India and the Rules, 2007 — [Annexure 25] ...........................................................5.144
Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for ) Rules, 2015 — [Annexure 26] ..........................................................................................................5.163
Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of and Republic of India) Rules, 2009 — [Annexure 27] .....................5.172
Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and the ) Rules, 2009 — [Annexure 28] ...........................5.180
Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the and the Republic of India) Rules, 2009 — [Annexure 29] .........................................................................................................5.203
Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and ) Rules, 2011 — [Annexure 30] ..................................................5.237
Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and ) Rules, 2011 — [Annexure 31] .................................................5.250
Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the ) Rules, 2021 — [Annexure 31A] ............................5.283
Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and the ) Rules, 2022 — [Annexure 31B] ...........................................................5.302
Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 — [Annexure 32] ...........................5.319
Customs Tariff (Determination of Origin of Goods under the India-Australia Economic Cooperation and Trade Agreement) Rules, 2022 — [Annexure 33] ...........................................................................................................................5.326
Provisions & Notifications — [Annexure 34]
Part 6
Safeguard Measures (Quantitative Restrictions) Rules, 2012 ............................................................................................................6.5 Customs Tariff (Identification and Assessment of Safeguard Measures) Rules, 1997..........................................................6.10
India-Singapore Trade Agreement (Safeguard Measures) Rules, 2009 ..................................................................................6.15
India-ASEAN Trade in Goods Agreement (Safeguard Measures) Rules, 2016 .....................................................................6.19
India-Japan Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017.................6.24
India-Malaysia Comprehensive Economic Cooperation Agreement (Bilateral Safeguard Measures) Rules, 2017 .........6.29
India-Korea Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017 ................6.34
Notification issued under Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997 ...................6.39
Notification issued under Customs Tariff (TPS Safeguard Duty) Rules, 2002 ......................................................................6.40
Part 7
Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995 ......................................................................................................................................7.9
Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 and Notifications issued thereunder ...................................................................7.27
Refund of Anti-dumping Duty (Paid in Excess of Actual Margin of Dumping) Rules, 2012 ..............................................7.42
1. This Chapter does not cover :
(a)separate chemically defined organic compounds other than pure methane and propane which are to be classified in heading 2711;
(b) medicaments of heading 3003 or 3004; or
(c) mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805.
2. References in heading 2710 to “petroleum oils and oils obtained from bituminous minerals” include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.
However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300°C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).
3. For the purposes of heading 2710, “waste oils” means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include :
(a) such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);
(b) sludge oils from the storage tanks of petroleum oils, mainly containing such oils and high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and
(c)such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.
1. For the purposes of sub-heading 2701 11 “anthracite” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%.
2.For the purposes of sub-heading 2701 12, “bituminous coal” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg.
3.For the purposes of tariff items 2707 10 00, 2707 20 00, 2707 30 00 and 2707 40 00, the terms “benzol (benzene)”, “toluol (toluene)”, “xylol (xylenes)” and “naphthalene” apply to products which contain more than 50% by weight of benzene, toluene, xylenes or naphthalene, respectively.
4.For the purposes of sub-heading 2710 12, “light oils and preparations” are those of which 90% or more by volume (including losses) distil at 210°C according to the ISO 3405 method (equivalent to the ASTM D 86 method).
5. For the purposes of the sub-headings of heading 2710, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.
In this Chapter, reference to any standard of the Bureau of Indian Standards refers to the last published version of that standard.
Illustration : IS 1459 refers to IS 1459: 2018 and not to IS 1459: 1974.
In this Chapter, the following expressions have the meanings hereby assigned to them :
(a)“motor spirit” means any hydrocarbon oil (excluding crude mineral oil) which has its flash point below 25°C and which either by itself or in admixture with any other substance, is suitable for use as fuel in spark ignition engines. “Special boiling point spirits (tariff item Nos. 2710 12 11, 2710 12 12 and 2710 12 13)” means light oils, as defined in Sub-heading Note 4, not containing any anti-knock preparations, and with a difference of not more than 60°C between the temperatures at which 5% and 90% by volume (including losses) distil;
(b) “natural gasoline liquid (NGL)” is a low-boiling liquid petroleum product extracted from Natural Gas;
(c)“superior kerosine oil (SKO)” means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS : 1459-1974 (Reaffirmed in the year 1996);
(d)“aviation turbine fuel (ATF)” means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS : 1571:1992:2000;
(e) “high speed diesel (HSD)” means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS: 1460:2005;
(f) “light diesel oil (LDO)” means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS: 15770:2008;
(g)“fuel oil” means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS: 1593:1982 (Reaffirmed in the year 1997);
(h)“lubricating oil” means any oil, which is ordinarily used, for lubrication, excluding any hydrocarbon oil, which has its flash point below 93.3° Centigrade;
(i) “jute batching oil” and “textile oil” are hydrocarbon oils which have their flash point at or above 93.3°C, and is ordinarily used for the batching of jute or other textile fibres;
(j) the expression “petroleum jelly crude” (tariff item Nos. 2712 10 10) shall be taken to apply to petroleum jelly of a natural colour higher than 4.5 by the ASTM D 1500 method;
(k) for the purposes of these additional notes, the tests prescribed have the meaning hereby assigned to them :
(1) “Flash Point” shall be determined in accordance with the test prescribed in this behalf in the rules made under the Petroleum Act, 1934 (30 of 1934);
(2) “Smoke Point” shall be determined in the apparatus known as the Smoke Point Lamp in the manner indicated in the Indian Standards Institution specification IS: 1448 (p. 31)-1967 as for the time being in force;
(3) “Final Boiling Point” shall be determined in the manner indicated in the Indian Standards Institution specification IS:1448 (p. 18)-1967 as for the time being in force;
(4) “Carbon Residue” shall be determined in the apparatus known as Ramsbottom Carbon Residue Apparatus in the manner indicated in the Indian Standards Institution specification IS:1448 (p. 8)-1967 as for the time being in force;
(5) “Colour Comparison Test” shall be done in the following manner, namely :
(i) first prepare a five per cent weight by volume solution of Potassium Iodine (analytical reagent quality) in distilled water;
(ii) to this, add Iodine (analytical reagent quality) in requisite amount to prepare an exactly 0.04 normal Iodine solution;
(iii) thereafter, compare the colour of the mineral oil under test with the Iodine solution so prepared.
‡[(l) for the purposes of tariff item 2710 19 33, the term “Blended Aviation turbine fuel” means any Aviation turbine fuel containing by weight 70% or more of Petroleum Oils or Oils obtained from Bituminous Minerals, blended with Synthesized Hydrocarbons conforming to Indian Standards Specification of Bureau of Indian Standards IS 17081:2019.]
StandardPreferential (1)(2)(3)(4)(5)
- Coal, whether or not pulverised, but not agglomerated : 2701 11 00--Anthracite .........................kg.5%2701 12-- Bituminous coal : 2701 12 10---Coking coal ........................kg.5%2701 12 90---Other ...........................kg.5%2701 19-- Other coal :
2701 19 10---Coking coal ........................kg.5%2701 19 20---Steam coal .........................kg.5%2701 19 90---Other ...........................kg.5%2701 20- Briquettes, ovoids and similar solid fuels manufactured from coal : 2701 20 10---Anthracite agglomerated ...................kg.5%2701 20 90---Other ...........................kg.5%-
2702 10 00-Lignite, whether or not pulverised, but not agglomerated .....kg.5%2702 20 00-Agglomerated lignite ....................kg.5%-
2703 00- Peat (including peat litter), whether or not agglomerated : 2703 00 10---Peat whether or not compressed into bales, but not agglomerated .kg.5%2703 00 90---Other ...........................kg.5%-
2704 00- Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon :
2704 00 10---Retort carbon (gas carbon) ..................kg.5%2704 00 20---Coke and semi-coke of lignite or of peat ............kg.5%-
2704 00 30---Hard coke of coal ......................kg.5%-
2704 00 40---Soft coke of coal .......................kg.5%2704 00 90---Other ...........................kg.5%-
‡ Inserted (w.e.f. 1-10-2024) by s.111(b) and Fourth Schedule to the Finance (No. 2) Act, 2024 (15 of 2024).
1 For Compensation Cess - See Annexure 1 in Part 5 of this Tariff. For Integrated Goods and Services Tax (IGST) - See Part 4 in Vol. 2. For Additional duties and other levies - See Part 5 in Vol. 2. # For Safeguard duties and s - See Parts 6 & 7 in Vol. 2.
(1)(2)(3)(4)(5)
2706 00- Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars :
2706 00 10---Coal tar ..........................kg.5%-
2706 00 90---Other ...........................kg.5%-
2707 10 00-Benzol (benzene) ......................kg. 2.5%-
2707 20 00-Toluol (toluene) .......................kg. 2.5%-
2707 30 00-Xylol (xylenes) .......................kg. 2.5%-
2707 40 00-Naphthelene ........................kg. 2.5%-
2707 50 00-Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250°C by the ISO 3405 method (equivalent to the ASTM D 86 method)
- Other :
2707 91 00--Creosote oils ........................kg.
2707 99 00--Other ...........................kg.
2708 10- Pitch :
2708 10 10---Obtained by blending with creosote oil or other coal tar distillates .kg.5%2708 10 90---Other ...........................kg.5%-
2708 20 00-Pitch coke .........................kg.5%-
2709 00-- Petroleum oils and oils obtained from bituminous minerals, crude 2709 00 10 ---Petroleum crudekg.5%2709 00 90 ---Otherkg.Free- Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils
2710 12-- Light oils and preparations : Naphtha :
2710 12 21 Light naphtha .......................kg. 2.5%2710 12 22 Heavy naphtha .......................kg. 2.5%2710 12 29 Full range naphtha .....................kg. 2.5%Solvent 60/80, solvent 50/120 and solvent 145/205 (petroleum hydrocarbon solvents) as specified under standard IS 1745 :
2710 12 31 Solvent 60/80 kg.5%-
2710 12 32 Solvent 50/120 .......................kg.5%-
2710 12 39 Solvent 145/205 ......................kg.5%Motor Gasoline conforming to standard IS 2796, IS 17021, IS 17586 or IS 17076: 2710 12 41 Motor Gasoline conforming to standard IS 2796 .........kg. 2.5%-
2710 12 42 ----E 20 Fuel conforming to standard IS 17021 ...........kg. 2.5%-
2710 12 43 ----E 12 Fuel conforming to standard IS 17586 ...........kg. 2.5%-
(1)(2)(3)(4)(5) 2710 12 44 ----E 15 Fuel conforming to standard IS 17586 ...........kg. 2.5%2710 12 49 ----M 15 Fuel conforming to standard IS 17076 ...........kg. 2.5%2710 12 50---Aviation gasoline conforming to standard IS 1604 ........kg. Free2710 12 90---Other ...........................kg.5%2710 19-- Other : 2710 19 20---Solvent 125/240 (petroleum hydrocarbon solvent) as specified under standard IS 1745 kg.5%-
Kerosene intermediate and oils obtained from kerosene intermediate : 2710 19 31 Kerosene intermediate ....................kg.5%2710 19 32 Kerosene conforming to standard IS 1459 ............kg.5%1[2710 19 33 Blended Aviation turbine fuel .................kg.5%-] 2710 19 39 Aviation turbine fuels, kerosene type conforming to standard IS 1571 kg.5%Gas oil and oils obtained from gas oil :
19 41 Gas oil ..........................kg.5%-
19 42 Vacuum gas oil
2710 19 43 Light diesel oil conforming to standard IS 15770 .........kg.5%2710 19 44 Automotive diesel fuel, not containing biodiesel, conforming to standard IS 1460
Base oil and lubricating oil :
19 71 Base oil ..........................kg.5%2710 19 72 Engine oil (internal combustion engine crankcase oils) conforming to standard IS 13656 kg.5%2710 19 73 Engine oil conforming to standard IS 14234 ...........kg.5%-
19 74 Automotive gear oil conforming to standard IS 1118 .......kg.5%2710 19 75 Industrial gear oil conforming to standard IS 8406 ........kg.5%-
2710 19 76 General purpose machinery and spindle oils conforming to standard IS 493 kg.5%-
2710 19 77 Turbine lubricating oil conforming to standard IS 1012 ......kg.5%2710 19 78 Other lubricating oil, conforming to any other BIS standard ....kg.5%-
2710 19 79
2710 19 81
2710 19 82
2710 19 83
2710 19 84
2710 19 85
2710 19 86
2710 19 87
2710 19 88
2710 19 89
Other lubricating oil, not conforming to any BIS standard .....kg.5%-
Cutting oil, hydraulic oil, Industrial white oil, jute batching oil, mineral oil for cosmetic Industry, transformer oil :
Cutting oil conforming to standard IS 1115 ...........kg.5%-
Cutting oil (neat) conforming to standard IS 3065 kg.5%-
Hydraulic oil conforming to standard IS 3098 or IS 11656 .....kg.5%-
Industrial white oil conforming to standard IS 1083 .......kg.5%-
Insulating oil for transformer and circuit-breaker (transformer and circuit-breaker oils) conforming to standard IS 335 or IS 12463
kg.5%-
Mineral oil for cosmetic industry conforming to standard IS 7299 .kg.5%-
Jute batching oil conforming to standard IS 1758 .........kg.5%-
Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil conforming to any other BIS standard
Other cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil, not conforming to any BIS standard
1 Inserted (w.e.f. 1-10-2024) by s.111(b) and Fourth Schedule to the Finance (No. 2) Act, 2024 (15 of 2024).
kg.5%-
kg.5%-
StandardPreferential (1)(2)(3)(4)(5) 2710 19 90---Otherkg.5%2710 20- Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils :
2710 20 10---Automotive diesel fuel, containing biodiesel, conforming to standard IS 1460 kg.2.5%2710 20 20---Diesel fuel blend (B6 to B20) conforming to standard IS 16531 ...kg.2.5%2710 20 90---Other ...........................kg.5%- Waste oil
1[2710 91-- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs): 2710 91 10---Containing polychlorinated biphenyls (PCBs) at a concentration level of 50 mg/kg or more kg.5%2710 91 20---Other, containing polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs), whether or not also containing polychlorinated biphenyls (PCBs) at a concentration level of less than 50 mg/kg kg.5%2710 91 90---Other ...........................kg.5%-] 2710 99 00--Other ...........................kg.5%- Liquified : 2711 11 00--Natural gas ........................kg. 2.5%2711 12 00--Propane ..........................kg. 1[2.5%]2711 13 00--Butanes ..........................kg. 1[2.5%]2711 14 00--Ethylene, propylene, butylene and butadiene ..........kg.5%2711 19-- Other : 2711 19 10---LPG (for non-automotive purposes) conforming to standard IS 4576 kg. 1[5%]2711 19 20---LPG (for automotive purposes) conforming to standard IS 14861kg. 1[5%]2711 19 90---Otherkg. 1[5%]- In gaseous state: 2711 21 00--Natural gas ........................kg.5%2711 29 00--Other ...........................kg.5%2712 10- Petroleum jelly : 2712 10 10---Crude ...........................kg.5%2712 10 90---Other ...........................kg.5%2712 20 00-Paraffin wax containing by weight less than 0.75% of oil : ....kg.5%2712 90- Other : 2712 90 10---Micro-crystalline petroleum wax ...............kg.5%2712 90 20---Lignite wax ........................kg.5%2712 90 30---Slack wax .........................kg.5%2712 90 40---Paraffin wax containing by weight 0.75% or more of oil : ....kg.5%2712 90 90---Other ...........................kg.5%- Petroleum coke : 2713 11-- Not calcined : 2713 11 10---Raw petroleum coke for anode making in aluminium industry conforming to standard IS 17049 kg.10%2713 11 90---Other ...........................kg.10%2713 12-- Calcined : 2713 12 10---Calcined petroleum coke for anode making in aluminium industry conforming to standard IS 17049 kg.7.5%2713 12 90---Other ...........................kg. 7.5%2713 20 00-Petroleum bitumen .....................kg.5%-
1 Substituted (w.e.f. 1-5-2025) by s. 103(b) and Third Schedule to the Finance Act, 2025 (7 of 2025).
StandardPreferential (1)(2)(3)(4)(5)
2713 90 00-Other residues of petroleum oils or of oils obtained from bituminous minerals kg.5%-
2714 10 00-Bituminous or oil shale and tar sands .............kg.5%2714 90- Other :
2714 90 10---Asphalt, natural.......................kg.5%2714 90 20---Bitumen, natural ......................kg.5%-
2714 90 30---Gilsonete .........................kg.5%2714 90 90---Other ...........................kg.5%-
2715 00- Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut backs) :
2715 00 10---Cut backs, bituminous or asphalt ...............kg.5%2715 00 90---Other ...........................kg.5%-
1000 kWh Rs. 2000 per 1000 kwh -
GENERAL EXEMPTIONS
Defence and police related imports
Donations and gifts
Exhibitions, seminars or expeditions related imports
Export Oriented Undertakings (EOU), jobbing
Handicapped persons, charitable or social welfare related imports
Miscellaneous imports - Tourist publicity material, warranty or replacement goods, airline imports, motion pictures, gaming software, ATA carnet imports, etc.
Packaging materials, durable containers, packages and spare bags
Privileged persons, organisations, authorities and foreigners
Re-imports
Samples
Special Economic Zones (SEZ)
Sports goods, prizes, medals and trophies, etc.
Training, educational, research and testing related imports
Notification Nos. 11/2021-Cus., dated 1-2-2021 and 3/2021-Cus., dated 1-2-2021
See under G.E. Nos. 9 to 11A
See under G.E. Nos. 25 to 27
See under G.E. Nos. 18 to 23
See under G.E. Nos. 68 to 72
See under G.E. No. 24
See under G.E. Nos. 193 to 199
See under G.E. No. 34
See under G.E. Nos. 1 to 8
See under G.E. Nos. 168 to 180
See under G.E. No. 33
See under G.E. Nos. 73 to 75
See under G.E. Nos. 28 to 32
See under G.E. Nos. 12 to 17 — See
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts , falling under of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, (47 of 1974).
[Notification No. 50/97-Cus., dated 26-5-1997.]
— 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 specified in column (3) of the Table below and falling within the Chapter, heading,
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,(a) from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount (b) from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff
mentioned in the corresponding entry in column (6) of the said Table : TABLE
(1)(2)(3)(4)(5)(6)
1[1.2709 00 10Petroleum crudeRe 1 per tonne
$[1A.* ** * ****]]
$[[2.* ** * ****]
$[3.* ** * ****]
$[4.* ** * ****]
$[5.* ** * ****]
6.2711 11 00, 2711 21 00
Liquefied Natural Gas (LNG) imported for consumption in the C2-C3 Plant of M/s Oil and Natural Gas Corporation Limited located in the Dahej Special Economic Zone (hereinafter referred to as the SEZ unit) for the purposes of authorised operations in the SEZ unit.
7.2711 11 00, 2711 21 00
8.2711 11 00, 2711 21 00
9.2711 11 00, 2711 21 00
The remnant Liquefied Natural Gas (LNG) or Natural Gas (NG) cleared into the Domestic Tariff Area (DTA), after completion of the authorised operations carried out by the C2-C3 Plant of M/s Oil and Natural Gas Corporation Limited, located in the Dahej Special Economic Zone (hereinafter referred to as the SEZ unit) : that no exemption shall be available if exemption has been claimed on the quantity of LNG/NG other than the quantity which has been consumed for the authorised operation in the SEZ unit.
Liquefied natural gas (LNG)NilNil2
Liquefied natural gas (LNG) and Natural gas (NG), when imported for generation of electrical energy by a generating company as defined in clause (28) of section 2 of the Electricity Act, 2003 (36 of 2003) to supply electrical energy or to engage in the business of supplying electrical energy : that the exemption shall not be available if such liquefied natural gas (LNG) and natural gas (NG), is used for generation of electrical energy by captive generating plant as defined in clause (8) of section 2 of the Electricity Act, 2003 (36 of 2003).
1 Substituted (w.e.f. 1-4-2021) by Notification No. 24/2021-Cus., dated 31-3-2021.
$ Omitted (w.e.f. 1-5-2022) by Notification No. 6/2022-Cus., dated 1-2-2022.
(1)(2)(3)(4)(5)(6)
10.2711 11 00, 2711 21 00
Liquefied natural gas (LNG) and natural gas when imported by an importer for supply to a generating company as defined in clause (28) of section 2 of the Electricity Act, 2003 (36 of 2003) to supply electrical energy or to engage in the business of supplying electrical energy, for generation of electrical energy :
that the exemption shall not be available if such liquefied natural gas (LNG) and natural gas (NG), is used for generation of electrical energy by captive generating plant as defined in clause 8 of section 2 of the Electricity Act, 2003 (36 of 2003).
$[11.* **
Explanation. - For the purposes of this notification, -
(i) the rate specified in column (4) or column (5) of the said Table is ad valorem rate, unless otherwise specified;
(ii) “-” appearing in column (4) means basic customs duty leviable on the goods as per the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) read with any other notifications issued under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), for the time being in force;
(iii) “-” appearing in column (5) means additional duty equal to duty of excise leviable on the goods as per the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944) read with any other notifications issued under sub-section (1) of section 5A of the said Central Excise Act, for the time being in force.
ANNEXURE
1.If in respect of the LNG for which exemption is claimed, -
(a) the importer indicates in the Bill of Entry, the quantity of LNG for which the exemption is claimed; and
(b) the importer produces a certificate from the jurisdictional Specified Officer of the SEZ unit certifying that the quantity of LNG for which exemption is being claimed has actually been consumed in terms of equivalent quantity by the SEZ unit for the purposes of authorised operations during the preceding month.
2.If in respect of the Liquefied Natural Gas (LNG) for which exemption is claimed, -
(a) the importer indicates in the Bill of Entry, the quantity of LNG for which the exemption is claimed; and
(b) the importer produces a certificate from the Assistant Commissioner or Deputy Commissioner of Customs, as the case may be, having jurisdiction over the place of export certifying that the quantity of LNG for which exemption is being claimed has actually been exported in terms of equivalent quantity by Gas Authority of India Limited (GAIL) to Pakistan during the preceding month under a contract entered into by GAIL for supply of re-gasified LNG to Pakistan based on import of LNG into India.
3.If, -
(a) the importer furnishes security by way of bank guarantee of an amount equal to the difference between the duty leviable on such goods but for the exemption contained therein and the duty levied at the time of import, to the Deputy Commissioner or the Assistant Commissioner of Customs, as the case may be;
(b) the importer produces a certificate from the jurisdictional Deputy Commissioner or the Assistant Commissioner of Central Excise, as the case may be, of the generating company within a period of twelve months from the date of import, or such extended period not exceeding a further period of six months as the Commissioner of Customs may allow, to the effect that the said Liquefied natural gas (LNG) and natural gas (NG) so imported and supplied has been utilised for generating and supplying electrical energy by the said generating company;
(c) the importer furnishes an undertaking to pay, on demand, in the event of his failure to comply with any of the aforesaid conditions, an amount equal to the difference between the duty leviable on such goods but for the exemption contained therein and the duty levied at the time of import, along with the applicable interest thereon.
2. This notification shall come into force with effect from the 1st day of July, 2017.
3. 1[* * *]
[Notification No. 52/2017-Cus., dated 30-6-2017 as amended by Notifications No. 70/2018-Cus., dated 26-9-2018; No. 20/2019-Cus., dated 6-7-2019; No. 36/2019-Cus., dated 30-12-2019; No. 24/2021-Cus., dated 31-3-2021; No. 6/2022-Cus., dated 1-2-2022; No. 12/2023-Cus., dated 1-2-2023; No. 7/2024-Cus., dated 29-1-2024 and No. 38/2024-Cus., dated 23-7-2024.]
— See Notification No. 18/2019Cus., dated 6-7-2019 under Part 5.
classifiable under sub-heading 2701 12 of Customs Tariff. — Shri Hiranyakeshi Sahakari Sakkare Karkhane Niyamit v. Commissioner — 2015 (323) E.L.T. 180 (Tri.-Bang.). An appeal against this order was admitted by the Supreme Court as reported in 2015 (323) E.L.T. A39 (S.C.) See also Agarwal Coal Corpn. P Ltd. v. Commissioner — 2015 (321) E.L.T. 495 (Tri. - Bang.). An appeal against this order was admitted by the Supreme Court as reported in 2015 (321) E.L.T. A212 (S.C.). Calcination process undertaken on Anthracite Coal does not change its nature, imported products i.e. Gas Calcined Anthracite (GCA) and Electricity Calcined Anthracite (ECA) Coal, are classifiable under Tariff Item 2701 11 00 and not under Tariff Item 3824 90 90 of Customs Tariff Act, 1975. — Commissioner v. Carbon Resources Pvt. Ltd. — 2018 (363) E.L.T. 442 (Tri. - Kolkata). — Non-coking coal is classifiable under sub-heading 2701.19 of Customs Tariff. — Tamil Nadu Newsprint & Papers Ltd. v. Commissioner — 2010 (253) E.L.T. 153 (Tri. -Chennai). An appeal against this order was admitted by the Supreme Court as reported in 2017 (348) E.L.T. A168 (S.C.). is classifiable under sub-heading 2701.12 of Customs Tariff. — Coastal Energy Pvt. Ltd. v. Commissioner — 2016 (334) E.L.T. 145 (Tri. - Bang.). An appeal against this order is pending before the Supreme Court as reported in 2016 (334) E.L.T. A58 (S.C.). as certified by the manufacturer as “obtained by blending with other coal tar distillates” is classifiable under sub-heading 2708.11 of the Customs Tariff Act, 1975. — Commissioner v. Indian Aluminium Company Ltd. - 2001 (127) E.L.T. 251 (Tri. - Mum.) and Collector v. Hindalco Industries Ltd. — 2007 (217) E.L.T. 343 (Cal.). is determinable by computation of Gross Calorific Value (GCV). As per Note 2 to Chapter 27 of Customs Tariff Act, 1975, GCV to be computed on moist mineral matter free basis and should be less than 5833 Kcal/Kg for classification of coal as ‘bituminous coal’. Load port certificate and chemical examiner report produced by importer showing GCV on air dry basis. Applying this formula as prescribed by ASTM standards for converting GCV on air dry basis to moist mineral free basis, GCV found exceeding 5833 Kcal/Kg. limit in present consignments. Impugned goods classifiable as “bituminous coal’. — West Coast Paper Mills v. Commissioner — 2015 (317) E.L.T. 508 (Tri.-Mumbai). An appeal against this order is pending before the Supreme Court as reported in 2015 (325) E.L.T. A156 (S.C.). — Test reports show that product imported is mixture of hydrocarbons but does not show whether product was a result of refining of crude oil or was result of gas condensate liquid which arise when natural gas emerging from well cools down because of reduction in pressure and temperature. While test reports are inconclusive, efforts made to ensure misdeclaration of goods and efforts made to declare it as condensate by assessee, are very clear and conclusive. In absence of any conclusive evidence from test reports, only conclusion that can be reached is that product is not gas condensate. Once it is not gas condensate or crude oil, it cannot be classified under Heading 2709 of Customs Tariff Act, 1975 but merit classification under Tariff Item 2710 19 90 ibid. — Pushpal Exports Pvt. Ltd. v. Commissioner — 2013 (295) E.L.T. 424 (Tri. - Ahmd.). This order was stayed by Supreme Court as reported in 2015 (320) E.L.T. A273 (S.C.).
supplied through grid is to be considered as supply of goods and classifiable under Tariff Item 2716 00 00 of Customs Tariff Act, 1975. — In Re : Keysight Technologies International India Pvt. Ltd. — 2020 (32) G.S.T.L. 126 (A.A.R. - GSTHaryana).
is a generic term covered under Heading 2710 of Customs Tariff Act, 1975 and covers both High Speed Diesel and Light Diesel or for that matter any fuel which is required for running any of the goods specified in the list including the Rig. — Jet Drilling (S) Pvt. Ltd. v. Commissioner — 2015 (318) E.L.T. 257 (Tri.-Bang.).
Import of remnant fuels referred to in para 2(d) of Board Circular No. 37/96-Customs would not be subject to any policy condition under chapter 27 prior to 20th May 2015. As on 20th May 2015, DGFT has made special dispensation with regard to remnant fuels classifiable under heading 2710 and freed them from policy restriction vide Notification No. 07/2015-2020. — M.F. (D.R.) Circular No. 9/2018-Cus., dated 19-4-2018 — 2018 (360) E.L.T. (T71). merits classification under Tariff of Customs Tariff Act. — Commissioner of Customs v. Gaurav Lubricants Industries Pvt. Ltd. — (2024) 18 Centax 66 (S.C.) is commercial butane-propane mixture where proportion of butane is slightly more than 60%. When percentage of butane is more than 60% and less than 90% the said product is classifiable under sub-heading 2711.19 of Customs Tariff Act, 1975. Exemption under Notification No. 82/2004-Cus. [amending Notification No. 21/2002-Cus.] is available. — Commissioner v. ELF Gas India Ltd. — 2006 (206) E.L.T. 1059 (Tri. - Bang.). This order was affirmed by the Supreme Court as reported in 2015 (324) E.L.T. 644 (S.C.). is not lubricating oil and it is classifiable under Heading 2710.00 of Customs Tariff Act, 1975. — Pacific Exports v. Collector of Customs — 1990 (45) E.L.T. 651 (Tribunal). are lubricating oils classifiable under sub-heading 2710.60, of Customs Tariff Act, 1975. — Collector v. Empire Industries Ltd. — 1990 (50) E.L.T. 426 (Tribunal).
with high and low boiling ranges, in absence of any test report on their nature, is classifiable under sub-heading 2713 90 of Customs Tariff Act, 1975 as Mineral Oil and not under Heading 2901 of the said Tariff as Acyclic Hydro Carbon. — Sicpa India Ltd. v. Commissioner — 2019 (370) E.L.T. 607 (Tri. - Kolkata.). in commercially pure form with presence of certain impurities therein cannot be held to be a mixture of acrylic hydro-carbon isomers, hence classifiable under Chapter 29 of Customs Tariff Act, 1975 and not under Chapter 27 — Commissioner v. Indian Petrochemical Corpn. Ltd. — 2011 (274) E.L.T. 299 (Tri. - Ahmd.). An appeal against this order was admitted by Supreme Court as reported in 2014 (305) E.L.T. A109 (S.C.).
falls under of Customs Tariff Act, 1975. — Ahmedabad CESTAT in Neptune Tradelinks Pvt. Ltd. v. Commissioner of Customs — (2024) 21 Centax 273 (Tri.-Ahmd)
would merit classification under sub-heading 2714.90 of Customs Tariff Act, 1975. — Based on C.B.E. & C. Circular No. 68/99-Cus., dated 5-10-1999 — 1999 (113) E.L.T. (T42).
containing by weight 0.7% of mineral hydrocarbon oil is classifiable under sub-heading 2712.20 of Customs Tariff Act, 1975. — Rakesh Kumar Agarwal v. Commissioner — 2009 (234) E.L.T. 132 (Tri. - Chennai).
— Benefit of Exemption Notification No. 20/2006-Cus. availed by classifying goods under Heading 2713 of Customs Tariff Act, 1975 whereas as per Revenue, said goods classifiable under Heading 2704 ibid. Benefit of said exemption not deniable — Graphite India Ltd. v. Commissioner — 2015 (325) E.L.T. 777 (Tri.-Kolkata).
with flash point of 60°C to 100°C and not shown to be suitable as fuel in spark ignition engine is not classifiable under sub-headings 2710.11 to 2710.19 of Customs Tariff Act, 1975. — Schenectady Herdillia Ltd. v. Commissioner — 2007 (208) E.L.T. 110 (Tri. - Mumbai).
— Processes like de-calcination, de-salting, dehydration, stabilisation, elimination of very light fractions, cooling and de-pressurization etc. would not take out said product out from Heading 2709 of Customs Tariff Act, 1975. — Essar Oil Ltd. v. Commissioner — 2015 (326) E.L.T. 310 (Trib. - Ahmd.) as affirmed in (2024) 14 Centax 373 (S.C.).
qualify as crude petroleum oil under Customs Tariff Act. Processes like de-calcination, de-salting, dehydration, stabilisation, elimination of very light fractions, cooling and de-pressurization etc. for obtaining Qatar LSC would not take out said product out from Headings 2709 to 2710 of Customs Tariff as goods would remain crude petroleum oil of Heading 2709 ibid. only — Commissioner of Customs v. Nayara Energy Ltd. — (2024) 14 Centax 373 (S.C.)
is classifiable under Tariff Item 2707 of Customs Tariff Act, 1975 and at 8-digit level under as “other aromatic hydrocarbon mixtures” and not under CTH 2710 12 19 ibid. — Additional Director General (Adjudication), Directorate of Revenue Intelligence v. Reliance Industries Ltd. — (2024) 15 Centax 184 (S.C.)
would merit classification under Tariff Item 2707 50 00 of the Customs Tariff Act, 1975 and not under TI 2710 12 19 ibid. - Reliance Industries Ltd. v. Additional Director General - (2024) 15 Centax 183 (Tri. - Mumbai) as affirmed in (2024) 15 Centax 184 (SC).
containing higher percentage of aromatic contents is classifiable under Tariff Item 2707 99 00 of Customs Tariff and not under Tariff Item 2710 19 60 ibid. Exemption under Notification No. 52/2011 not available. — Kushal N. Desai v. Commissioner — 2016 (339) E.L.T. 305 (Tri. - Mumbai). Remanded in 2016 (342) ELT 31 (Bom. H.C.)
is classifiable under of Customs Tariff Act, 1975 and not under 2707 99 00 ibid. — Ahmedabad CESTAT in Rajkamal Industrial Pvt. Ltd. v. Commissioner of Customs — (2024) 16 Centax 245 (Tri.-Ahmd) is to be classified under Tariff Item 2713 90 00 and not under Heading 2707 of the Customs Tariff Act, 1975. Raw RPO to be classified under sub-heading 2713.90 of the said Act. — Sah Petroleums Ltd. v. Commissioner — 2017 (358) E.L.T. 483 (Tri. - Mumbai). This order was affirmed by the Supreme Court as reported in 2018 (360) E.L.T. A177 (S.C.). accumulated in the bank of vessel which is marketable and classifiable under Chapter 27 of Customs Tariff Act, 1975 due to the composition of their being found in the chemical examiner’s certificate as mixture of hydrocarbons. — Priya Blue Industries Ltd. v. Commissioner — 2013 (293) E.L.T. 547 (Tri.-Ahmd.). is classifiable under description ‘light oil and preparations’ under sub-heading 2710 12 of Customs Tariff Act, 1975 and not under Tariff Item 2710 19 90 of the said Tariff. — Venus Petrochemicals (Bombay) Pvt. Ltd. v. Commissioner — 2019 (366) E.L.T. 176 (Tri. – Ahmd.). An appeal against this order was admitted by the High Court as reported in 2019 (368) E.L.T. A288 (Bom.) is not a standardized oil and hence is classifiable under Tariff Item 2710 19 90 of the Customs Tariff Act, 1975 as oil, other than crude oil, and not being waste oil or biodiesel, having utility as industrial liquid fuel oil in burners and other heat applications such as reactors, boilers, etc. — In RE : Finster Black Pvt. Ltd. — 2024 VIL 12 AAR CU.
