Customs Tariff Classification | How to use various Customs Tariff?

Checkout CENTAX R.K. Jain’s Customs Tariff of India | Set of 2 Volumes which provides the complete text of the rate of duties as applicable on import and export of goods with amended tariff schedules w.r.t. to changes coming to effect from 1-5-2022 as per the Finance Act 2022. The book's coverage includes Customs Duty Rates & Exemptions, IGST, Export Tariff, Cesses, Anti-dumping, Safeguard, Additional Duties & Commodity Index.

R.K. Jain’s Customs Tariff of India has been divided into following nine parts comprising in Two Volumes:

Part 1 – Customs Tariff Act, 1975 (Text) [Vol. 1]

Part 2 – Import Tariff – First Schedule [Vol. 1]

Part 3 – Export Tariff – Second Schedule [Vol. 2]

Part 4 – IGST – Integrated Goods and Services Tax [Vol. 2]

Part 5 – Annexures (containing Compensation Cess, Road and Infrastructure Cess, Social Welfare Surcharge, NCCD, Health and Other Cess, Additional Duty, Special Duty & Baggage Rules) [Vol. 2]

Part 6 – Safeguard Duty [Vol. 2]

Part 7 – Anti-dumping Duty & Countervailing Duty on Dumped Articles [Vol. 2]

Part 8 – Correlation of Customs Tariff between 2021 and 2022 [Vol. 2]

Part 9 – Miscellaneous (Indexes) [Vol. 2]

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 IGST – Integrated Goods and Services Tax Act (Extracts), IGST Rules, IGST Rates & Exemptions, Notifications and Introduction to IGST.

PART 5 contains ANNEXURES 1 TO 35 providing Compensation Cess, Additional Duty, Anti-dumping Duty Rules, Special Duty, Health Cess, Baggage Rules, Project Import Rules, Customs Tariff (Determination of Origin of Goods) Rules, other Rules & Notifications and Validating provisions relating to Customs Tariff.

PART 6 contains, Rules for Safeguard Duty and Notifications imposing Safeguard Duty.

PART 7 contains, Notifications imposing Anti-dumping Duty and exemption from Anti-dumping Duty & CVD on Dumped Articles.

PART 8 Correlation of Customs Tariff between 2021 and 2022.

PART 9 contains, List of Rescinded/Superseded/Expired Notifications, Commodity Index and Chronological List of Basic Notifications.