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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
(b)Anti-dumping Duties
(c)Safeguard Duties
(d)Exemption Notifications
(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PART 7 contains, List of Rescinded/Superseded/Expired Notifications, Commodity Index and Chronologie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.
How to use this Tariff ?
Highlights of the Budget 2010
PART 1
CUSTOMS TARIFF ACT
Amendments proposed in the Customs Tariff Act, 1975 by the Finance Bill, 2010
Customs Tariff Act, 1975
PART 2
IMPORT TARIFF
Rules for the interpretation of Import Tariff
"General Exemptions" - Import Tariff
Import Tariff
PART 3
EXPORT TARIFF
Export Tariff
Second Schedule - Export Tariff
Exemptions - Export Tariff
PART 4
ANNEXURES
Additional Duties - Annexure
Additional Duty of Customs to countervail State Taxes/VAT - Annexure IA
Special Duty - Annexure II
Additional Duty on High Speed Diesel Oil - Annexure ill
Additional Duty on Motor Spirit (Petrol) - Annexure IV
National Calamity Contingent Duty _ Annexure VA
Education Cess - Annexure VB
Secondary and Higher Education Cess - Annexure VC
Exemption notifications issued under Section 28A - Annexure VI
Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996
Annexure VII
Baggage Rules - Annexure VIII & IX
Project Imports Regulations, 1986 - Annexure X
Customs Tariff Determination of Origin, Rules and Notifications issued thereunder
- Annexures XI to XXV
Validating provisions relating to Customs Tariff and Notifications thereto –exure XXVI
PART 5
SAFEGUARD DUTY
Safeguard Duty
PART 6
ANTI-DUMPING DUTY
Anti-dumping Duty
PART 7
MISCELLANEOUS
List of Customs Notifications (Tariff) Rescinded/Superseded/Expired during 1-1-1998 to 1-3-2010 1661
Commodity Index
Chronological List of Basic Notifications
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