This Tariff has been divided into following seven parts:
Part 1 - Customs Tariff Act, 1975 Part 2 - Import Tariff - First Schedule Part 3 - Export Tariff - Second Schedule
Part 4 - Annexures (including Additional Duty, Special Duty & Baggage Rules) Part 5 - Safeguard Duty
Part 6 - Anti-dumping Duty
Part 7 - Miscellaneous (Indexes)
The general scheme of presentation and contents of each of these Parts is as follows:
PART 1 contains the text of Customs Tariff Act, 1975.
PART 2 contains Import Tariff [First Schedule to Customs Tariff Act, 1975] comprising 98 Chapters in 21 Sections. The arrangement of this Part is as under:
(i)Rules for Interpretation
(ii) General Exemptions
(iii) Sections with Section Notes
(iv) Chapters with Chapter Notes, which are followed by :-
(a) Tariff Values, if any
(e)Departmental Clarifications/Case law
PART 3 contains Export Tariff [Second Schedule to Customs Tariff Act, 1975] listing various commodities subject to Export duty. The arrangement of this Part is as under:
(i) Export Schedule
(ii) General Exemptions- (iii) Exemption Notifications
PART 4 contains ANNEXURES I TO XXVI providing Additional Duty, Special Duty, Baggage Rules, Proje Import Rules, Customs Tariff (Determination of Origin of Goods) Rules, other Rules & Notifications and Validatia provisions relating to Customs tariff.
PART 5 contains, Rules for Safeguard Duty and Notifications imposing Safeguard Duty.
PART 6 contains, Rules for Anti-dumping Duty, Notifications imposing Anti-dumping Duty and exemptio from Anti-dumping Duty.
PART 7 contains, List of Rescinded/Superseded/Expired Notifications, Commodity Index and Chronologie List of Basic Notifications.