Chapter 96 - Taxinq

Chapter Notes

This Chapter does not cover :

(a) pencils for cosmetic or toilet uses (Chapter 33);

(b) articles of Chapter 66 (for example, parts of umbrellas or walking-sticks);

(d) parts of general use, as defined in Note 2 of Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(e) cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials; heading 9601 or 9602 applies, however, to separately presented handles or other parts of such articles;

(f) articles of Chapter 90, for example, spectacle frames (heading 9003), mathematical drawing pens (heading 9017), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (heading 9018);

(g) articles of Chapter 91 (for example, clock or watch cases);

(h) musical instruments or parts or accessories thereof (Chapter 92);

(ij) articles of Chapter 93 (arms and parts thereof);

(k) articles of Chapter 94 (for example, furniture, ~~lamps~~ luminaires and lighting fittings);

(l) articles of Chapter 95 (toys, games, sports requisites);

(m) works of art, collectors' pieces or antiques (Chapter 97).

In heading 9602, the expression "vegetable or mineral carving material" means :

(a) hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom);

(b) amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet.

In heading 9603, the expression "prepared knots and tufts for broom or brush making" applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as trimming to shap at the top, to render them ready for such incorporation

Articles of this Chapter, other than those of headings 9601 to 9606 or 9615, remain classified in the Chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed). However, headings 9601 to 9606 and 9615 include articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.

BASIC DUTY EXEMPTION - [02/1.02.2021 - S.No. 229 and the entries relating thereto shall be omitted with effect from the 1st Day of April, 2021]

Tariff Items

Heading	Sub Heading	Item No.	Dash	Description	Unit	BCD
9601				WORKED IVORY, BONE, TORTOISE-SHELL, HORN, ANTLERS, CORAL, MOTHER-OF-PEARL AND OTHER ANIMAL CARVING MATERIAL, AND ARTICLES OF THESE MATERIALS (INCLUDING ARTICLES OBTAINED BY MOULDING)
9601		9601 10 00	-	Worked ivory and articles of ivory	kg.	10%
9601	9601 90		-	Other :
9601	9601 90	9601 90 10	---	Worked tortoise-shell and articles thereof	kg.	10%
9601	9601 90	9601 90 20	---	Worked mother-of-pearl and articles thereof	kg.	10%
9601	9601 90	9601 90 30	---	Worked bone (excluding whale bone) and articles thereof	kg.	10%
9601	9601 90	9601 90 40	---	Worked horn, coral and other animal carving material and articles thereof	kg.	10%
9601	9601 90	9601 90 90	---	Other	kg.	10%
9602				WORKED VEGETABLE OR MINERAL CARVING MATERIAL AND ARTICLES OF THESE MATERIALS MOULDED OR CARVED ARTICLES OF WAX, OF STEARIN, OF NATURAL GUMS OR NATURAL RESINS OR OF MODELLING PASTES, AND OTHER MOULDED OR CARVED ARTICLES, NOT ELSEWHERE SPECIFIED OR INCLUDED; WORKED, UNHARDENED GELATIN (EXCEPT GELATIN OF HEADING 3503) AND ARTICLES OF UNHARDENED GELATIN
9602	9602 00		-	Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin:
9602	9602 00	9602 00 10	---	Worked vegetable carving material and articles thereof	kg.	10%
9602	9602 00	9602 00 20	---	Moulded or carved articles of wax, stearin, natural gums and resins and other moulded or carved articles	kg.	10%
9602	9602 00	9602 00 30	---	Gelatin capsules, empty	kg.	10%
9602	9602 00	9602 00 40	---	Other articles of unhardened gelatin	kg.	10%
9602	9602 00	9602 00 90	---	Other	kg.	10%
9603				BROOMS, BRUSHES (INCLUDING BRUSHES CONSTITUTING PARTS OF MACHINES, APPLIANCES OR VEHICLES), HAND-OPERATED MECHANICAL FLOOR SWEEPERS, NOT MOTORISED, MOPS AND FEATHER DUSTERS; PREPARED KNOTS AND TUFTS FOR BROOM OR BRUSH MAKING; PAINT PADS AND ROLLERS; SQUEEGEES (OTHER THAN ROLLER SQUEEGEES)
9603		9603 10 00	-	Brooms and brushes, consisting of twigs or other vegetable materials, bound together, with or without handles	u	20%
9603		9603 21 00	--	Tooth brushes including dental-plate brushes	u	20%
9603		9603 29 00	--	Other	u	20%
9603	9603 30		-	Artists' brushes, writing brushes and similar brushes for the application of cosmetics :
9603	9603 30	9603 30 10	---	Artist brushes	u	20%
9603	9603 30	9603 30 20	---	Brushes for the application of cosmetics	u	20%
9603	9603 30	9603 30 90	---	Other	u	20%
9603	9603 40		-	Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30); paint pads and rollers :
9603	9603 40	9603 40 10	---	Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30);	u	20%
9603	9603 40	9603 40 20	---	Paint pads and rollers	u	20%
9603		9603 50 00	-	Other brushes constituting parts of machines, appliances or vehicles	u	20%
9603		9603 90 00	-	Other	u	20%
9604				HAND SIEVES AND HAND RIDDLES
9604		9604 00 00		HAND SIEVES AND HAND RIDDLES	u	20%
9605				TRAVEL SETS FOR PERSONAL TOILET, SEWING OR SHOE OR CLOTHES CLEANING
9605	9605 00		-	Travel sets for personal toilet, sewing or shoe or clothes cleaning :
9605	9605 00	9605 00 10	---	For personal toilet	u	10%
9605	9605 00	9605 00 90	---	Other	u	10%
9606				BUTTONS, PRESS-FASTENERS, SNAP-FASTENERS AND PRESS-STUDS, BUTTON MOULDS AND OTHER PARTS OF THESE ARTICLES; BUTTON BLANKS
9606	9606 10		-	Press-fasteners, snap-fasteners and press-studs and parts thereof :
9606	9606 10	9606 10 10	---	Press-fasteners, snap-fasteners and press-studs	kg.	10%
9606	9606 10	9606 10 20	---	Parts	kg.	10%
9606		9606 21 00	--	Of plastics, not covered with textile material	kg.	10%
9606		9606 22 00	--	Of base metals, not covered with textile material	kg.	10%
9606	9606 29		--	Other :
9606	9606 29	9606 29 10	---	Button of coconut shell or wood	kg.	10%
9606	9606 29	9606 29 90	---	Other	kg.	10%
9606	9606 30		-	Button moulds and other parts of buttons; button blanks :
9606	9606 30	9606 30 10	---	Button blanks	kg.	10%
9606	9606 30	9606 30 90	---	Other	kg.	10%
9607				SLIDE FASTENERS AND PARTS THEREOF
9607	9607 11		--	Fitted with chain scoops of base metal :
9607	9607 11	9607 11 10	---	Zip fasteners	kg.	10%
9607	9607 11	9607 11 90	---	Other	kg.	10%
9607	9607 19		--	Other :
9607	9607 19	9607 19 10	---	Zip fasteners	kg.	10%
9607	9607 19	9607 19 90	---	Other	kg.	10%
9607		9607 20 00	-	Parts	kg.	10%
9608				BALL POINT PENS; FELT TIPPED AND OTHER POROUS-TIPPED PENS AND MARKERS ; FOUNTAIN PENS; STYLOGRAPH PENS AND OTHER PENS; DUPLICATING STYLOS; PROPELLING OR SLIDING PENCILS; PEN HOLDERS, PENCIL HOLDERS AND SIMILAR HOLDERS; PARTS (INCLUDING CAPS AND CLIPS) OF THE FOREGOING ARTICLES, OTHER THAN THOSE OF HEADING 9609
9608	9608 10		-	Ball point pens :
9608	9608 10	9608 10 11	----	High value ball point pens (US $ 100 and above c.i.f. per unit)	u	10%
9608	9608 10	9608 10 12	----	Ball point pens with body or cap of precious metal or rolled precious metal	u	10%
9608	9608 10	9608 10 19	----	Other	u	10%
9608	9608 10	9608 10 91	----	High value ball point pens (US $ 100 and above c.i.f. per unit)	u	10%
9608	9608 10	9608 10 92	----	Ball point pens with body or cap of precious metal or rolled precious metal	u	10%
9608	9608 10	9608 10 99	----	Other	u	10%
9608		9608 20 00	-	Felt tipped and other porous-tipped pens and markers	u	10%
9608	9608 30		-	Fountain pens, stylograph pens and other pens:
9608	9608 30	9608 30 11	----	High value fountain pens (US $ 100 and above c.i.f. per unit)	u	10%
9608	9608 30	9608 30 12	----	With body or cap of precious metal or rolled precious metal	u	10%
9608	9608 30	9608 30 19	----	Other	u	10%
9608	9608 30	9608 30 21	----	High value pens (US $ 100 and above c.i.f. per unit)	u	10%
9608	9608 30	9608 30 22	----	With body or cap of precious metal or rolled precious metal	u	10%
9608	9608 30	9608 30 29	----	Other	u	10%
9608	9608 30	9608 30 91	----	High value pens (US $ 100 and above c.i.f. per unit)	u	10%
9608	9608 30	9608 30 92	----	With body or cap of precious metal or rolled precious metal	u	10%
9608	9608 30	9608 30 99	----	Other	u	10%
9608		9608 40 00	-	Propelling or sliding pencils	u	10%
9608		9608 50 00	-	Sets of articles from two or more of the foregoing sub-headings	u	10%
9608	9608 60		-	Refills for ball point pens, comprising the ball point and ink-reservoir :
9608	9608 60	9608 60 10	---	With liquid ink (for rolling ball-pen)	u	10%
9608	9608 60	9608 60 90	---	Other	u	10%
9608	9608 91		--	Pen nibs and nib points :
9608	9608 91	9608 91 10	---	Nib points for pen	u	10%
9608	9608 91	9608 91 20	---	Nibs of wool felt or plastics for use in the manufacture of porous tip pen or markers	u	10%
9608	9608 91	9608 91 30	---	Other pen nibs	u	10%
9608	9608 91	9608 91 91	----	Of metal	u	10%
9608	9608 91	9608 91 99	----	Other	u	10%
9608	9608 99		--	Other :
9608	9608 99	9608 99 10	---	Pen holders, pencil holders and similar holders	kg.	10%
9608	9608 99	9608 99 90	---	Other	kg.	10%
9609				PENCILS (OTHER THAN PENCILS OF HEADING 9608), CRAYONS, PENCIL LEADS, PASTELS, DRAWING CHARCOALS, WRITING OR DRAWING CHALKS AND TAILORS' CHALKS
9609		9609 10 00	-	Pencils and crayons, with leads encased in a sheath	kg.	10%
9609		9609 20 00	-	Pencil leads, black or coloured	kg.	10%
9609	9609 90		-	Other :
9609	9609 90	9609 90 10	---	Slate pencils	kg.	10%
9609	9609 90	9609 90 20	---	Other pencils	kg.	10%
9609	9609 90	9609 90 30	---	Pastels, drawing charcoals and writing or drawing chalks and tailors chalks	kg.	10%
9609	9609 90	9609 90 90	---	Other	kg.	10%
9610				SLATES AND BOARDS, WITH WRITING OR DRAWING SURFACES, WHETHER OR NOT FRAMED
9610		9610 00 00		SLATES AND BOARDS, WITH WRITING OR DRAWING SURFACES, WHETHER OR NOT FRAMED	kg.	10%
9611				DATE, SEALING OR NUMBERING STAMPS, AND THE LIKE (INCLUDING DEVICES FOR PRINTING OR EMBOSSING LABELS), DESIGNED FOR OPERATING IN THE HAND; HAND-OPERATED COMPOSING STICKS AND HAND PRINTING SETS INCORPORATING SUCH COMPOSING STICKS
9611		9611 00 00		DATE, SEALING OR NUMBERING STAMPS, AND THE LIKE (INCLUDING DEVICES FOR PRINTING OR EMBOSSING LABELS), DESIGNED FOR OPERATING IN THE HAND; HAND-OPERATED COMPOSING STICKS AND HAND PRINTING SETS INCORPORATING SUCH COMPOSING STICKS	kg.	20%
9612				TYPEWRITER OR SIMILAR RIBBONS, INKED OR OTHERWISE PREPARED FOR GIVING IMPRESSIONS, WHETHER OR NOT ON SPOOLS OR IN CARTRIDGES; INK-PADS, WHETHER OR NOT INKED, WITH OR WITHOUT BOXES
9612	9612 10		-	Ribbons :
9612	9612 10	9612 10 10	---	Computer printer ribbon	u	10%
9612	9612 10	9612 10 20	---	Ribbon for typewriters, other than electronic and similar machines	u	10%
9612	9612 10	9612 10 30	---	Ribbon for electronic typewriter	u	10%
9612	9612 10	9612 10 90	---	Other	u	10%
9612		9612 20 00	-	Ink-pads	u	10%
9613				CIGARETTE LIGHTERS AND OTHER LIGHTERS, WHETHER OR NOT MECHANICAL OR ELECTRICAL, AND PARTS THEREOF OTHER THAN FLINTS AND WICKS
9613		9613 10 00	-	Pocket lighters, gas fuelled, non-refillable	u	20%
9613		9613 20 00	-	Pocket lighters, gas fuelled, refillable	u	20%
9613	9613 80		-	Other lighters :
9613	9613 80	9613 80 10	---	Electronic	u	20%
9613	9613 80	9613 80 90	---	Other	u	20%
9613		9613 90 00	-	Parts	u	20%
9614				SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS AND PARTS THEREOF
9614		9614 00 00		SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS AND PARTS THEREOF	U	10%
9615				COMBS, HAIR-SLIDES AND THE LIKE, HAIRPINS, CURLING PINS, CURLING GRIPS, HAIR-CURLERS AND THE LIKE, OTHER THAN THOSE OF HEADING 8516, AND PARTS THEREOF
9615		9615 11 00	--	Of hard rubber or plastics	kg.	20%
9615		9615 19 00	--	Other	kg.	20%
9615		9615 90 00	-	Other	kg.	20%
9616				SCENT SPRAYS AND SIMILAR TOILET SPRAYS, AND MOUNTS AND HEADS THEREFOR; POWDER-PUFFS AND PADS FOR THE APPLICATION OF COSMETICS OR TOILET PREPARATIONS
9616	9616 10		-	Scent sprays and similar toilet sprays, and mounts and heads therefor :
9616	9616 10	9616 10 10	---	Scent sprays and similar toilet sprays	kg.	20%
9616	9616 10	9616 10 20	---	Mounts and heads	kg.	20%
9616		9616 20 00	-	Powder-puffs and pads for the application of cosmetics or toilet preparations	kg.	20%
9617				VACUUM FLASKS AND OTHER VACUUM VESSELS, COMPLETE; PARTS THEREOF OTHER THAN GLASS INNERS
9617	9617 00		-	Vacuum flasks and other vacuum vessels, complete; parts thereof other than glass inners:
9617	9617 00	9617 00 11	----	Vacuum flasks having a capacity not exceeding 0.75 l	kg.	20%
9617	9617 00	9617 00 12	----	Vacuum flasks having a capacity exceeding 0.75 l	kg.	20%
9617	9617 00	9617 00 13	----	Casserol and other vacuum containers	kg.	20%
9617	9617 00	9617 00 19	----	Other	kg.	20%
9617	9617 00	9617 00 90	---	Parts (other than glass inners)	kg.	20%
9619				SANITARY TOWELS (PADS) AND TAMPONS, NAPKINS (DIAPERS), NAPKIN LINERS AND SIMILAR ARTICLES,OF ANY MATERIAL
9619	9619 00		-	Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material:
9619	9619 00	9619 00 10	---	Sanitary towels (pads) or sanitary napkins	kg.	10%
9619	9619 00	9619 00 20	---	Tampons	kg.	10%
9619	9619 00	9619 00 30	---	Napkins and napkin liners for babies	kg.	10%
9619	9619 00	9619 00 40	---	Clinical diapers	kg.	10%
9619	9619 00	9619 00 90	---	Other	kg.	10%
9620				MONOPODS, BIPODS, TRIPODS AND SIMILAR ARTICLES
9620		9620 00 00	-	MONOPODS, BIPODS, TRIPODS AND SIMILAR ARTICLES	u	10%

Miscellaneous manufactured articles

Chapter Notes

Tariff Items