Excise Duty Act, 2058 (2002: An Act Made To Amend and Codify The Laws Relating To Excise Duty

(Unofficial Translation)
Excise Duty Act, 2058 (2002)
Date of Royal Seal and Publication
2058/10/17 (30 January 2002)
Amendment: Date of Authentication and Publication:
1. Republic Strengthening and Some Nepal Laws 2066/10/07 (21 January 2010)
Amendment Act, 2066 (2010)1
2. Some Nepal Laws Amendment Act, 2072 (2016) 2072/11/13 (25 February 2016)
3. Some Nepal Laws Amendment, Unification, 2074/06/30 (16 October 2017)

Codification and Repeal Act, 2074 (2017) 
4. The Financial Act, 2075 (2018) 2075/03/32 (16 July 2018)
5. The Financial Act, 2076 (2019) 2076/03/30 (15 July 2019)
6. The Financial Act, 2077(2020) 2077/03/15 (29 June 2020)
Act Number 17 of the year 2058 (2002)
⬌………………
An Act made to amend and codify the laws relating to excise duty
1
This Act came into force on 15 Jesth, 2065 (28 May 2008).

This Act came into force on 1 Bhadra, 2075 (17 August 2018).
⬌ Removed by Republic Strengthening and Some Nepal Laws Amendment Act, 2066 (2010).
1
Preamble: Whereas, it is expedient to amend and codify and make extant the laws provisioned
for the imposition and recovery of the excise duty on the products manufactured in or imported
into, or the services delivered in, ⬌………….. Nepal in order to mobilize revenue by making
effective the process of collecting revenue needed for economic development of the country;
Now, therefore, Parliament has enacted this Act in the first year of reign of His Majesty
the King Gyanendra Bir Bikram Shah Dev.
1. Short Title and Commencement: (1) This Act may be called as the “Excise Duty Act,
2058 (2002)”.
(2) This Act shall come into force immediately.
2. Definition: Unless the subject or the context otherwise requires, in this Act:
(a) “Excisable Goods or Services” means goods or services on which excise duty is
levied pursuant to this Act or other prevailing laws.
2
(a1) “Excise stamp” means the ticket indicating securities mark in the format
prescribed by the Department to be used in the excisable goods and this term also
includes securities mark provided through electronic medium or any other mark
as prescribed by the Department.
(b) “Goods” means both moveable and immoveable property.
(c) “Services” means anything other than goods.
(d) “Enterprise” means any firm, company or organization incorporated under the
prevailing laws with the objective of production, import, storage or sale
distribution of excisable goods, or for providing excisable services.
(e) “License” means the license granted pursuant to Section 9.
2
Added by Financial Act 2077(2020)
2
(f) “Excise Duty Officer” means the officer designated by the Government of Nepal
for the purpose of this Act.
◉ (g) “Production” means the act of constructing, processing, manufacturing or

preparing goods subject to excise duty.
(h) “Producer” means person, firm, company or organization having obtained the
license to produce excisable goods and this term also includes person, firm,
company or organization providing the excisable services.
♦
(h1) “Tobacco Products” means pan masala, gutkha, chewing tobacco or other similar
products containing mixture of tobacco or tobacco products for smoking or for
consumption by chewing or to be put in mouth and this term also includes
cigarette, quid of tobacco (bidi), cigar.
(i) “Person” means any person, enterprise, association, partnership firm, cooperative,
joint venture, director of a trust or fund, proprietor and chief representative or
agent, and this term also includes any entity, or branch or sub-branch of such an
entity or similar place of transaction that, with or without profit motive,
manufactures or imports excisable goods or services and sells and distributes such
excisable goods or services in wholesale or retail or any manner.
◉
(j) “Factory Price” means the price of excisable goods determined by summing up
only the cost of production of such goods and the profit of the enterprise without
adding the excise duty or other taxes.
(k) “Price” means:
(1) The factory price in the context of goods produced,
(2) The price as per the invoice in the context of services provided,
◉
Amended by the Financial Act 2075 (2018).
♦
Added by the Financial Act 2075(2018).
◉
3
◉
(3) The price determined as per Sub-section (2) of Section 7 in the context of
imported goods.
(l) “Import” means the act of bringing excisable goods from a foreign country into
Nepal⬌ ………… as per the prevailing laws.
(m) “Invoice” means the bills, receipt or voucher issued as per this Act by stating the
price.
(n) “Department” means the department designated by Government of Nepal for the
purpose of this Act.
(o) “Director General” means the Director General of the Department.
♦
(o1) “Liquor” means any alcoholic substance with more than 0.5 percent alcohol,
prepared by fermenting any grains, fruits or any other stratchful substance or by
other method, and this term also includes alcoholic beverages, spirit, chyang,
whiskey, rum, gin, brandy, vodka, beer, wine, sherry, champagne, cider, perry,
mid, malt, industrial alcohol, rectified spirit, malt spirit, silent spirit, denatured
spirit, E.N.A., heads spirit.
(o2) “Ready-made liquor” means all kinds of alcoholic beverages prepared from
mixtures with alcoholic strength by volume of less than 57.06 percent.
(o3) “L.P.” means the strength of pure ethanol in London Proof.
(o4) “L.P. liter” means the content of pure ethanol in a liter is 57.06 percent.
(o5) “U.P.” means the strength less than London Proof.
(o6) “O.P.” means the strength more than London Proof.
♦
4
♦
(o7) “Physical Control System” means the system of production, removal, import and
export of excisable goods under the control of the Excise Duty Officer or any
other employee designated by such Officer.
(o8) “Self-Removal System” means the system of production, removal, import and
export of excisable goods or services other than those based in physical control
system.
♦
(o9) “Determination of Excise Duty” means the determination of excise duty made
pursuant to this Act.
(o10) “Claimed Amount” means the total amount fixed by adding the price of
goods or services subject to excise duty under this Act and the excise duty
charged on such goods or services.
(o11) “Electronic Medium” means medium like computer, internet, e-mail, fax,
electronic cash machine, fiscal printer and this term also includes electronic
payment gateways and such other approved mediums as prescribed by the
Department.
(p) “Prescribed” or “as prescribed” means prescribed or as prescribed in the Rules

framed under this Act.
◉
3. To levy excise duty: Excise duty as set forth in Schedule shall be levied if an enterprise
by producing goods removes, imports goods and sells services.
3A. Assessment and recovery of excise duty: (1) The liability to asses and recover excise
duty levied pursuant to this Act shall be upon the producer producing excisable goods
and services.
♦
◉
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However, in case of imported goods, the concerned Customs Office shall assess and
recover the excise duty.
(2) If excise duty is applicable at the time of sales or distribution apart from the time
of production or import, the liability to asses and recover the applicable excise duty shall
be upon the importer or the seller.
(3) The excise duty paid for raw materials consumed in the course of production of
excisable goods may be deducted against the excise duty paid upon removal of the final
goods.
Provided that, other than tobacco industry under the self-removal system, excise duty
paid while purchasing or importing raw materials by an industry may be deducted against
excise duty paid while selling the final good.
(4) Any excise duty paid for goods incurring loss due to fire, theft, accident,
destructive incident or expiry of the date of utility of the good, may be deducted as
prescribed by the Department.
(5) While deducting excise duty pursuant to this Section, excise duty paid on import
of auxiliary raw materials, packaging materials, and raw materials and machinery parts
having customs duty exemption shall not be allowed to be deducted.
♦
3B. Excise duty not to be levied: (1) No excise duty shall be levied on the excisable goods
and services pursuant to Section 3, under the following circumstances:
(a) If any goods or services are exported outside Nepal or any goods other than
liquors or cigarettes are sold to a licensed duty-free shop (bonded warehouse
and duty-free shops),
(b) If a licensed bonded warehouse sells cigarettes or alcohol to a person or entity
having diplomatic and tariff privilege as per the recommendation of Ministry
of Foreign Affairs, Government of Nepal.
♦
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Provided that,
(1) Bonded Warehouse shall not be restricted from selling or distributing goods,
other than cigarette or alcohol, without levying excise duty on it.
(2) While importing excisable goods to be sold from a bonded warehouse, cash
deposit or bank guarantee equivalent to excise duty applicable on such goods
shall be furnished.
(2) The procedure to release or refund cash deposits or bank guarantee pursuant to
Clause (b) of Sub-section (1) shall be as prescribed by the Department.
(3) If any goods exported upon production or preparation in Nepal is to be re-

imported due to rejection by the concerned party or some other reason, and such goods
are to be exported within three months of such import upon return, excise duty applicable
during such return of goods shall be kept as security and such security shall be refunded
by the concerned Customs Office upon re-export of the goods.
(4) Industry producing and exporting excisable goods to foreign countries, shall
be allowed to deduct excise duty paid on purchase or import of raw materials used for
producing the excisable goods, to the extent of quantity of export, against the excise duty
to be paid during removal of goods pursuant to Sub-section (3) of Section 3A.
(5) Claims may be submitted before the Excise Duty Officer for refund of excise
duty that could not be adjusted upon deducting pursuant to Sub-section (4).
(6) If the Excise Duty Officer, upon investigation and examination finds the
claims for refund of excise duty amount pursuant to Sub-section (5) to be reasonable,
shall refund the amount within sixty days of making such claim.
(7) In order to claim for refund of excise duty pursuant to Sub-section (5), there
should be a value addition of at least fifteen percent (15%) during the export of tobacco
and alcoholic products and beetle (pan masala) products.
(8) While claiming for refund pursuant to Sub-section (5), if the claims are not
made within one year of the expiry of the period to submit details and if the value
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addition pursuant to Sub-section (7) has not occurred, the excise duty shall not be
refunded.
◉
4. Recovery of excise duty: (1) Except as otherwise provided in this Act, excise duty shall be
recovered from the goods and services subject to excise duty under this Act, in the
following circumstances:
(a) In case of goods produced by industry under Physical Control System, at the
time of removal for sale after production from the enterprise,
(b) In case of goods or services under the self-removal system, at the time of
issuing the invoice,
(c) In case of imported goods, at the customs point at the time of entry inside the
territory of Nepal,
(d) In case of import of service, as prescribed by the Department.
(2) Notwithstanding anything contained in Sub-section (1), in case of certain goods

or services, the Department may prescribe to recover excise duty at the time of
production of such goods or rendering of such services.
♦
4A. Liability to pay excise duty: The following person shall be liable to pay excise duty
pursuant to this Act:
(a) In case of goods and services produced within Nepal, the producer,
(b) In case of imported goods, the person mentioned in the bill of lading, airway
bill, invoice or application for clearance for receiving such goods,
(c) In case of auction of excisable goods, the person acquiring such goods,
(d) In cases where goods other than alcohol or tobacco bought from a duty-free
shop is resold or used for other purpose, the person reselling it or re-using it,
◉
♦
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(e) In cases where the status of goods or service exempted from excise duty is
converted into excisable, the person having ownership over such good,
(f) In circumstances other than that set forth from Clause (a) to (e), any other
person as prescribed by the Department
♦
4B. Time limit to deposit excise duty: (1) The excise duty collected pursuant to this Act
shall be deposited as follows:
(a) In case of goods based on Physical Control System, at the time of removal of
such goods,
(b) In case of goods or services produced, sold and distributed under Self
Removal System, within twenty-fifth day of the month following the issuance
of the invoice,
(c) In case of imported goods, at the time in which such goods enter into Nepal,
(d) In case of imported services, as prescribed by the Department.
(3) If the excise duty is not paid within the time limit prescribed under Clause (b) of Sub-
section (1), a delay fee at the rate of 0.05 percent per day shall be charged on the
amount of excise duty remaining due.
♦
4C. Exemption from excise duty: (1) Goods imported on the recommendation of Ministry of
Foreign Affairs by a person or entity enjoying diplomatic facility shall be exempted from
excise duty.
(2) Notwithstanding anything contained in Sub-section (1), excise duty shall also
be exempted in the following circumstances:
(a) If diplomatic mission or donor agency transfers the motor vehicles, not older
than ten years since the year of its first production, that they imported with
diplomatic facility or tariff facility to any project as per the approved annual
program of such project and converts the number plate into governmental
♦
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plates; or if the motor vehicle, not older than ten years since the year of its
first production, imported in the name of any project under full or partial tariff
facility (except those imported on inventory or bank guarantee) is transferred
to local body, community school, community hospital or governmental body
with the approval of Ministry of Finance, Government of Nepal upon the
completion of the project, the excise duty shall not be levied on such transfer;
⟎
(b) If any diplomatic agency, project, person and other body (governmental or
non-governmental organization) intends to scrap and cancel the registration of
any motor vehicle imported by them under tariff facility, which is older than
fifteen years from the year of its production, with the approval of Ministry of
Finance such that it cannot be re-used, the excise duty shall not be levied on
such motor vehicle.
(c) If the owner of a motor vehicle imported for personal use with the enjoyment
of partial customs tariff facility dies and the motor vehicle has to be
transferred to the husband or wife of such owner of motor vehicle, the excise
duty shall not be levied on such transfer.
(d) Armored personal carrier, motor vehicles, arms ammunitions and all other
kinds of goods taken by mentioning in the record for use by the battalions of
Nepal Army, Armed Police Force and Nepal Police deployed as peacekeepers
on the request of United Nations.
(3) An industry producing goods by using ninety percent or more of local scrap
(Jhutra or Patru) goods shall be exempted from excise duty levied on such products.
♦
4D. Control on sale and distribution: (1) The Government of Nepal may control the sale
and distribution of excisable goods that it deems necessary to control and manage sale
and distribution of such goods as prescribed.
⟎
Added by Financial Act 2076 (2019).
♦
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(2) A businessperson, other than hotel and restaurants, carrying out transaction of
liquor shall only transact liquors and tobacco.
(3) A person licensed to carry out transaction of tobacco shall carry out such
transaction through a separate place.
(4) Notwithstanding anything contained in Sub-section (2) and (3), a departmental

store shall carry out transaction of liquors and tobacco by maintaining a separate sales
section.
♦
4E. Provision relating to gifts and cash discounts: The liquor, beer or cigarette industry or
importers or sellers of such products shall not operate any type of gift schemes or provide
any discounts 3…………while selling such products to any other distributor. If such an
act is carried it shall be deemed a breach of the condition of the license.
5. Power to appoint or designate Excise Duty Officer: Government of Nepal may, for the
purposes of this Act, appoint Excise Duty Officer in the required number, and in cases
where Government of Nepal deems it necessary, may designate any other officer of
Government of Nepal to act as the Excise Duty Officer.
6. Jurisdiction of Excise Duty Officer: The jurisdiction of excise duty officer shall be as
prescribed by the Government of Nepal.
◉7. Price determination of excisable goods or services: (1) In cases where the excise duty
on any product or service, produced inside Nepal, is to be levied according to value (ad
valorem), the excise duty shall be levied taking the following price as the basis:
(a) The factory price determined by a producer at the time of selling an excisable
goods;
(b) In case of service, the price of the service at the time of selling it; or
♦
3
Deleted by Financial Act 2077(2020)
◉
11
(c) The price specified by the Department on the basis of cost of production or
other reasonable basis.
(2) In case of goods to be imported into Nepal, the excise duty shall be levied on the
price determined after adding the customs duty on such goods to the price determined for
the purpose of levying customs duty on them.
(3) In case of services, the excise duty shall be collected from the price determined
on the basis of the invoice.
(4) For the purpose of collecting excise duty, the Department may re-determine the
price or determine additional price, as required.
8. License to be obtained: (1) No one shall manufacture, import, sell or store an excisable
goods or provide excisable services to any other person, without obtaining a license
pursuant to this Act.
(2) A person, firm, company or organization that intends to obtain the license as
referred to in Sub-section (1) shall file an application to the Excise Duty Officer for the
license, in such format and accompanied by such fee as prescribed.
◉9. Provision on license: (1) No one shall manufacture, import, sell or store an excisable
goods or provide excisable services to any other person, without obtaining a license
pursuant to this Act or the Rules framed under this Act.
However, no excise duty license shall be required to import excisable goods under the
diplomatic facility on the recommendation of the Ministry of Foreign Affair, Government
of Nepal and to sell or store goods under self-removal system.
(2) A person, firm, company or organization that intends to obtain the license referred
to in Sub-section (1) shall file an application to the Excise Duty Officer for the license, in
such format and accompanied by such fee as prescribed.
◉
12
(3) In cases where an application is filed to the Excise Duty Officer for the license
pursuant to Sub-section (2), the Department or the Excise Duty Officer designated by the
Department shall, if it appears appropriate to issue license upon making necessary
examination on such an application, issue the license in the prescribed format.
(4) The term of the license issued pursuant to Sub-section (3) shall remain valid for
one fiscal year.
(5) A licensee who intends to renew the license shall renew the license within the
month of Shrawan after the expiration of the period specified pursuant to Sub-section (4)
by paying the fees as prescribed.
Provided that,
(a) If a licensee so intends, license may be renewed for a period of three fiscal
years by paying renewal fees at once.
(b) A licensee producing quids of tobacco (bidi) tobacco (surti), readymade

tobacco (khaini), panmasala, gutkha, raw sugar (khadsary) industry or
importer of molasses (khudo) and jaggery (gud) shall renew the license by
depositing the prescribed renewal fees.
4
(c) A license obtained for production of excisable goods under self-removal
system, except tobacco products shall not be required to be renewed.
(6) A licensee, except the ones producing or importing, who fails to obtain the
renewal within the period as referred to in Sub-section (5) shall pay a fine of twenty five
percent of the renewal fees for obtaining the renewal within the first three months of the
expiration of such a period; a fine of fifty percent of the renewal fees for obtaining the
renewal within three months thereafter; a fine of seventy five percent of the renewal fees
for obtaining the renewal within next three months thereafter and a fine of hundred
percent of the renewal fees for the period till the end of Ashadh.
4
Amended by Financial Act 2077(2020)
13
⟎
(6A) The licensed producers and importers failing to renew the license within the
time limit set forth in Sub-section (5), shall, for renewal of license, deposit the fine
equivalent of fifty percent of the renewal fees in the first three months after the expiry of
time limit and a fine of hundred percent of renewal fees in the next three months. Put the
amendment mark)
However, the producers and importers obtaining license pursuant to Sub-section (3) if
fails to renew the license within the time limit as set forth in Sub-section (5), may renew
their license within 14 Jan 2020 (end of Poush 2076), if intended, by depositing the
renewal fees payable for each year and fine equivalent to hundred per cent of such fees.
(7) If any person carries out transaction without obtaining the license as referred to in
Sub-section (1), the person shall not be exempted from the fees chargeable for the license
and for its renewal.

9A. Power to hold license: (1) If a licensee stops carrying out transaction of excisable goods
or services, the licensee shall file an application to the Excise Duty Officer for holding
the license along with reason for such action within 15 days.
(2) If an application is received pursuant to Sub-section (1), the Excise Duty Officer
shall make decision to hold or not to hold the license of that licensee, and if it appears
necessary to hold the license, shall hold it and notify the licensee within fifteen days after
the receipt of the application.
(3) The licensee whose has been kept on hold pursuant to Sub-section (2) shall not be
required to file returns as referred in Section 10A since the next month of the such hold.
(4) The licensee shall not be required to renew the license pursuant to Section 9
during the period of hold pursuant to Sub-section (2).
(5) The licensee shall file an application to the Excise Duty Officer, in case they
intend to resume the transaction of goods or services from the license kept in hold
⟎
Added by Financial Act 2076 (2019).

14
pursuant to Sub-section (2) and the Excise Duty Officer shall permit the transaction to be
carried out after receiving such application.
9B. Power to suspend license: If the licensee producing excisable goods like alcohol,
cigarettes or tobacco products, produces, removes or sells and distributes such goods
produced by them without sticking excise duty stickers or using fake stickers or re-using
old stickers; or if it is found through preliminary investigation that the excise duty has
been evaded by producing and storing such goods without recording the raw materials
required for production, then the Excise Duty Officer may suspend the license of such
licensee for up to three months.
(2) The licensee shall not produce, sell or remove the goods produced by them during
the period of suspension as per Sub-section (1).
(3) If any person is found to carry out the act under this Section, it shall be deemed as
the offence under this Act.
10. Power to cancel license: The Department may cancel the license issued pursuant to Sub-
section (1) of Section (9) in the following circumstances:
(a) in case of breach of terms and conditions set forth in the license,
(b) appears contrary to public interest,

(c) in case of failure to pay excise duty,
 (d) in case of dissolution of licensed entity or if the licensee files an application

for cancellation of their license,
 (e) in case of failure to renew license pursuant to Section (9).
10A. To file excise duty returns: A person who has liability to assess and recover the excise
duty pursuant to Section 3A shall file the returns of excisable transaction for each month,
as prescribed, to the Excise Duty Officer or as provisioned in Sub-section (3) of Section

15
10C or by registered post within twenty-five days from the end of such month. Such
returns have to be filed irrespective of whether excisable transaction has been carried on
or not in that month.
10B. To maintain accounts: (1) A person who has obligation to file the excise duty returns
pursuant to Section 10A shall maintain updated accounts with the prescribed details of
the production and sale of excisable goods or services, purchase, consumption of raw
materials, auxiliary raw materials etc. required for production of such goods or services,
and final stock reflecting the price and quantity and shall provide such details as and
when the Excise Duty Officer so demands.
(2) The books of purchase, production, removal, sale and stock as per Sub-section (1)
shall be used for the purpose of maintaining accounts upon certifying by the concerned
Excise Duty Officer.
(3) The licensee has to retain the accounts of transaction safely for six years.
(4) For the implementation of this Act, the Excise Duty Officer may, by giving a
notice in writing, seek information as to the transaction of excisable goods or services.

10C. Records processed by computer to be used as evidence: (1) Notwithstanding anything
contained in the prevailing laws, the records relating to excise duty of any person
processed by the computer installed at the Department or offices thereunder or offices
designated to administer excise duty shall be eligible as evidence for purposes of excise
duty, except as otherwise proved.
(2) It may so provisioned that the data relating to the excisable goods or services may
be retrieved automatically by the Department or the office designated by the Department.
(3) The Department may make necessary arrangements concerning filing of excise
duty returns and payment of excise duty through electronic medium.

16
10D. Power of Excise Duty Officer to assess excise duty: (1) The Excise Duty Officer may
assess the excise duty in any of the following circumstances:
(a) If the excise duty returns is not filed within the time limit,
(b) If an incomplete or erroneous excise duty returns is filed,
(c) If a false excise duty returns is filed,
(d) If the Excise Duty Officer has a reasonable ground to believe that the
amount of excise duty is understated or otherwise incorrect,
(e) If the Excise Duty Officer has ground and reason to believe that the selling
price has been under-invoiced and it is necessary to re-determine the price
or to determine additional price pursuant to Sub-section (4) of Section 7,
(f) If the output recovery of production (pratilabdi) of goods or services
subject to excise duty pursuant to or under this Act is prescribed, and such
output recovery (pratilabdi) is not met,
(g) If the difference between the alcohol content in liquors removed from the
factory and in the materials sent for processing for production of liquor is
more than one percent,
(h) In the event of evasion of excise duty,
(i) If any person does transaction of excisable goods without obtaining the
license.
(2) In assessing the excise duty pursuant to Sub-section (1), the Excise Duty Officer
shall give a time-limit of fifteen days to the concerned person to submit his/her
clarification for defense.
(3) The Department may monitor excise duty assessed pursuant to Sub-section (1). If
any error is found upon monitoring, the Director General may order the for re-assessment
of excise duty.
(4) The Excise Duty Officer shall have the following powers for the purposes of
assessment of excise duty pursuant to Sub-section (1) or examination of the excise duty
returns filed pursuant to Section 10A.:
17
(a) To examine the goods, places, documents, accounts and records related
with the liability of excise duty,
(b) To search or seal the place of transaction of any person or other places
where evidences related with the acts deemed offence under this Act can be
found,
(c) To seek information from the persons who prepare any records, books,
accounts and documents or fill up details therein in the course of discharge
of their duty,
(d) To take possession of or take elsewhere any documents, books and records
situated in the place of transaction of excisable goods and services or other
places related thereto,
(e) To audit excise duty in the place of transaction or office or other
appropriate places,
(f) The Excise Duty Officer may seek information of any matter from a bank
or financial institution or any person in relation to the transaction of
excisable goods or services.
(5) It shall be the duty of such a bank and financial institution or person to give
information as sought by the Excise Duty Officer pursuant to this Section.

10E. Power to have expert's service: The Department may obtain the service of liquor expert,
brewing expert, chemical expert and other experts, as required, for the effective
implementation of this Act.
10F Power to prescribe output recovery of production (pratilabdi) of excisable goods and
services: (1) The rate of output recovery of production (pratilabdi) of ethanol, spirit or
E.N.A. to be obtained from grains, molasses or Khudo used by an industry producing
anhydrous ethanol, rectified spirit or E.N.A. shall be as prescribed.
(2) If it appears that the production is less than the rate of output recovery prescribed
pursuant to Sub-section (1), it shall be deemed that the highest quality of liquors has been
produced by the industry from the ethanol, spirit or E.N.A. in such different quantity.

18
(3) The Department may prescribe the rate of output recovery of production
(pratilabdi) of other excisable goods and services.
10G. To examine the alcohol content: The Excise Duty Officer may at any time examine the
content or quality of alcohol in the liquors removed from the factory with approval and in
the substances sent for processing for production of liquor. The alcohol content shall not
differ more than one percent or the quality shall not be substantially different.

10H. Recovery of due excise duty: If any person does not pay the excise duty to be paid within
the time limit as referred to in this Act, the concerned Excise Duty Officer may recover
the same by adopting any or all of the following measures:
(a) Deducting from the amount, if any, refundable to such a person,

(b) By causing to deduct such amount from the amount payable to such a
person by the Government of Nepal or by any corporate body owned by
the Government of Nepal or by the state level government or by any
corporate body owned by the state level government or by local body,
(c) By causing to deduct such amount from the benefits of such a person in a
bank, financial institution or other institution,
Explanation: For the purposes of this Clause, the term “benefits”

includes deposits and investments held in a bank, financial or other
institution.
(d) By freezing the sale, export, import and other business by and of such a
person,
(e) By seizing the movable and immovable property of such a person,
(f) By auction selling any or all of the movable and immovable properties of
such person at one time or at different times as prescribed.
♦10I. Delay Fee: In the event of failure of a person to pay the excise duty within the time limit
as referred to in this Act due to the determination of the excise duty except in the

19
circumstance as referred in Clause (a) of Sub-section (1) of Section 4 or for any other
reason, except a circumstance as referred to in Clause (a) of Sub-section (1) of Section 4,
a delay fee at the rate of 0.05% per day shall be charged on the amount of excise duty
remaining due.
♦10J. Provision against excise duty evasion plan: Notwithstanding anything contained
elsewhere in this Act, it shall be deemed that an evasion of excise duty has been incited if
any taxpayer commits any of the following activities with intention of benefitting from
excise duty, and the Director General may order Excise Duty Officer to recover the tax
upon assessment of tax from such tax payer:
(a) Reducing excise duty liabilities by carrying out a plan or activity with an
intention of evading excise duty by misusing the provision under this Act,
(b) Doing any activity with intention of reducing excise duty liabilities or
concluding a contract with such an intention.
♦
10K. Examination of the excise duty sticker: Excise Duty Officer shall examine the
originality of excise duty sticker used in production or import of liquor, beer or cigarette
and other excisable goods.
11. Investigation to be carried if substantial basis found: If there is substantial reason to

suspect that the attempt is being done to evade the excise duty by ◉removing the
excisable goods from the enterprise or the excisable goods are being taken away by
importing them from a foreign country, then the Excise Duty Officer or the employee
deployed by such Officer can stop any person or vehicle and demand the proof of
payment of excise duty. If the proof of payment of the excise duty cannot be furnished, it
shall be deemed that the payment of excise duty has been evaded.
12. Power to search, seize or arrest: (1) If any person, firm, company, or organization is
found to be engaged in the production, import, sale or storage of excisable goods or has
◉
♦
◉
20
been providing excisable services without taking a license or if information regarding the
evasion of excise duty as per Section 11 is obtained by the Excise Duty Officer or the
employee deployed by such Officer, then the Officer or such employee may search the
enterprise, building, land, vehicles, or places where such activities are being done.
(2) While carrying out a search as per Sub-section (1) if it is found that a business
is conducting acts of producing, selling, importing, storing or transferring excisable
goods or delivering excisable services in contrary of this Act, then the Officer or the
employee conducting the search shall issue an warrant and arrest such person engaged in
the act, and seize the goods recovered there by executing a memorandum (muchulka).
(3) If any offence under this Act is being committed in any enterprise, building,
land, vehicle or place and if it is foreseen that there is the possibility of the accused
absconding or the evidence of the offence being wiped out if immediate action is not
taken, then the Excise Duty Officer or the employee deployed by such an Officer may by
executing a memorandum (parcha) carry out or cause any of his/her subordinate
employee to carry out the following acts at any time:
(a) to enter into such an enterprise, building, land, vehicle or place,
(b) if there is any obstruction and objection in entering into such place, to give
a reasonable opportunity for any person staying in that place to leave the
place, and enter into by breaking any window or door,
◉
(c) to seize the excisable goods related to the offence and such other goods as
may be ancillary to prove the offence and to seal such place,
(d) to suspend the license, and
♦Provided that, such suspension shall not exceed the period of

seven days and decision shall be made within sixty days of such
suspension.
◉
♦
21
(e) to arrest the person who is suspected to have committed the offence.
∆
(3a) Any person arrested under Clause (e) of Sub-section (3) shall be presented
to Excise Duty Officer for approval of the arrest.
◉
(4) In entering into any enterprise, building, land, motor vehicle or place or
carrying out a search pursuant to this Section, such entry or search shall be conducted in
witness of representative of concerned metropolitan city, sub-metropolitan city,
municipality or rural municipality.
(5) If someone has been arrested or any enterprise, building, land, motor vehicle
or place has been searched out or excisable goods or other goods have been seized under
this Act, the Excise Duty Officer who has so arrested, searched out or seized has to send,
through faster means, a report thereof to the Director General of the Department within
twenty-four hours of such arrest, search or seizure of goods. In cases where any other
employee subordinate to the Excise Duty Officer has carried out such act, such employee
shall send a report thereof to the Excise Duty Officer or the Department within twenty-
four hours of carrying out such act.
(6) In respect of the investigation of offence under this Act, the Excise Duty
Officer shall have the same rights as that of police under the prevailing law.
(7) If the Excise Duty Officer requests the local administration or the police for
assistance in search, arrest or seizure, the local administration or the police shall render
such assistance immediately.
13. Duty to give information of offence: ◉ (1) If any person comes to know that any act
contrary to this Act is about to be committed, is being committed or has already been
committed, such a person may give such information verbally or in writing to the Inland
Revenue Office, Taxpayers’ Service Office or nearby police station. Written information
∆
Added by Act to Amend, Unify, Settle and Repeal Some Nepal Laws 2074 (2017).
◉
22
so received or information received verbally upon made in writing shall be sent to

concerned Inland Revenue Office or Taxpayers’ Service Office.
(2) In cases where the informant intends to keep his/her name secret, he/she may
give his/her identity in code language.
(3) The person providing information shall not be compelled to disclose the
source of his/her information.
♦ (4) Any informant providing information of offence under this Act may be
awarded informant incentive (suraki kharcha) of up to ten thousand rupees immediately
on the basis of the truthfulness of the information in accordance with the procedure
prescribed by the Department, by the Director General or concerned Officer prescribed in
such procedure.
14. Rewards: ◉(1) Upon final settlement of the case filed based on the information or clue
that an act contrary to this Act is about to be committed, is being committed or has
already been committed, the government employee or any other person providing such
information or clue shall be awarded from the concerned Inland Revenue Office or
Taxpayers’ Service Office with a reward in a sum to be set as follows from the proceeds
recovered from the accused other than the excise duty on the excisable goods seized from
the accused:-
(a) Ten per cent of the claimed amount to the informant,
(b) Twenty per cent of the claimed amount to one who seizes and hands over
goods only;
(c) Thirty per cent of the claimed amount to one who arrests and hands over
the person, along with the goods.
♦
◉
23
Provided that, in cases where the informant who gives information or clue are
more than one person, the reward shall be divided between them on pro rata basis.
(2) In cases where any employee or police arrests a person, along with the goods
seized, upon having a clue, twenty-five percent of the claimed amount shall be awarded
to such employee or police.
Provided that, in cases where only goods are seized, twenty-five percent of the
value of the goods seized shall be given as reward. In cases where the reward to be so
given exceeds fifteen thousand Rupees per person at a time, it shall be given not in excess
of that figure.
15. Penalty to the person who does not give information or render assistance: In cases
where any person who has the duty to give information that any act contrary to this Act is
about to be committed, is being committed or has already been committed, upon knowing
such matter, or to render assistance as and when sought by the ◉Inland Revenue Office or
Taxpayers’ Service Office, does not knowingly give such information or render such
assistance as the case may be, such a person shall be punished with imprisonment for a
term not exceeding Three months or with a fine of up to Ten Thousand Rupees or with
both punishments, based on the nature of the offence.
◉
16. Penalties: (1) In cases where any person commits the following offence, such a person
shall be punished with a fine in a sum equivalent to the claimed amount or imprisonment
for a term not exceeding one year or with both punishments for such offence, and the
claimed amount shall also be seized: -
(a) Conceal, hide or evade the excise duty required to be paid under this
Act,
(b) Produce or import excisable goods without obtaining the license,
(c) If any person commits any offence contrary to this Act by preparing
false account or forged document,
◉
24
5
(d) Production, bottling , sale and distribution of liquor contrary to the Acts
and Regulations or the terms and conditions set forth by the Department,
(e) Making fake excise duty sticker, used in production or import of liquor,
beer, cigarettes or tobacco products and other excisable goods, and using
such fake excise duty sticker to produce or import liquor, beer, cigarette
or tobacco products or other excisable goods, producing or transporting
or storing.
(2) In case licensee producing or importing liquor, beer, cigarette or tobacco

products commits the following offence to conceal, hide or evade excise duty, such a
person shall be punished with a fine in a sum equivalent to two hundred percent of the
claimed amount or One Lakh Rupees, whichever is higher or with imprisonment for a
term not exceeding one year or with both punishments for such offence and the claimed
amount shall also be seized:-
(a) Conceal, hide or evade the excise duty,
(b) Produce, remove, sell distribute, store or import liquor, cigarette and
tobacco products using fake excise duty sticker,
(c) Produce and remove goods in brands for which approval has not been
obtained,
(d) If an enterprise producing liquors as rum, gin, brandy, vodka, whiskey

produces such liquors in the strength other than 25 U.P. and 30 U.P.
strength.
(3) The claimed amount pursuant to Clause (e) of Sub-section (1) and Sub-section
(2) shall be fixed by adding the value of the excisable goods determined based on the
strength, quantity and shape of goods wherein the excise duty sticker has been used or
may be used, and the excise duty charged on such excisable goods. If the goods and
5
25
services whose claimed amount is to be fixed has already been sold, their claimed amount
shall be fixed based on the selling price of such goods and services.
(4) Where any person commits any of the following offences, the Excise Duty
Officer may punish such a person with a fine as follows:
(a) In the event of re-determination of the price or determination of additional

price pursuant to Sub-section (4) of Section 7, cent percent amount of the
amount of excise duty to be added,
(b) In the event of sale or storage of excisable goods or services without

obtaining the excise duty license, from Five Thousand Rupees to Fifteen
Thousand Rupees,
(c) In the event of breach of the provision of Section 10A., the amount of 0.05
percent of the excise duty leviable per day or One Thousand Rupees for
each return, whichever is the higher,
(d) In the event of failure to maintain updated accounts as referred to Sub-

section (1) of Section 10B., Ten Thousand Rupees, and Five Thousand
Rupees for each instance in the event of not allowing the accounts of
transactions to be inspected,
(e) In the event of breach of Sub-section (2) of Section 10B., Five Thousand
Rupees,
(f) In the event of breach of Sub-section (3) of Section 10B., Ten Thousand
Rupees,
(g) In the event of obstruction in the act of inspection as referred to in Sub-

section (3) of Section 10D., Five Thousand Rupees for each instance,
(h) If, upon examination pursuant to Section 10G., the difference of the
alcoholic content is more than one percent, cent percent of the amount of
revenue leaked,
26
(i) If the output recovery (pratilabdi) of production of excisable goods or

services is prescribed and such prescribed output recovery (pratilabdi) is
not met, cent percent of the amount of excise duty to be added,
(j) In the event of breach of Sub-Section (1) of Section 4D., Ten Thousand
Rupees for each instance,
(k) If excise duty is not recovered or recovered less during sale of goods and
services under Self-Removal System, upon recovering the excise duty
leviable, fine of cent percent of the excise duty not recovered or less
recovered,
(l) If the excise duty credit is claimed in breach of Sub-section (3) of Section
3A, cent percent of the amount of excise duty claimed as credit,
(m) In the event of breach of the Sub-section (2) of Section 4D, Ten Thousand
Rupees for first instance and Twenty Thousand Rupees for every next
time,
(n) If the licensee does not disclose, maximum retail price, manufacture date
and batch number in alcohol, cigarette and tobacco products, such goods
shall be confiscated and fine of amount equivalent to claimed amount or
One Lakh Rupees, whichever is higher shall be imposed.
(o) If transparent plastic cover (shrink cap) required to protect the excise duty
sticker in bottles of liquor (except beer, wine, cider) is not used, then such
goods shall be confiscated and fine of amount equivalent to claimed
amount or One Lakh Rupees, whichever is higher shall be imposed.
(p) If alcohol, cigarette and tobacco products are produced, removed or sold
and distributed without approval or by copying others’ brand, then such
goods shall be confiscated and fine of amount equivalent to claimed
amount or One Lakh Rupees, whichever is higher shall be imposed.
(q) ………
27
(r) If enterprise producing wine does not ferment the product in patent steal
tank or wooden container (Vyat), One Lakh Rupees for each instance.
(s) While examining the stock of a licensee producing liquors, cigarettes,

tobacco products, molasses, spirit used as raw material for liquor and other
substances subject to excise duty, if the stock is found to be more than the
goods mentioned in the purchase book or stock book as prescribed in
Excise Duty Rules, 2059 (2002), the Excise Duty Officer may, upon
adding the income of such goods and valuating such additional goods at
the market value, impose a fine of cent percent of such value of the
additional goods.
6
(s1) If it is found that the spirit or ethanol has been used contrary to the
approval granted under this Act or Rules framed thereunder, fine
equivalent to the highest rate of excise duty that can be levied on the
liquor that can be prepared from such spirit or ethanol.
(t) Except those mentioned in this Section, in the event of breach of this Act
or the Rules framed under this Act, One Thousand Rupees for each
instance.
(5) The utensils used directly or indirectly with the offence, tools machines,
equipment and motor vehicle used to manufacture or make a product or service shall also
be seized.
Provided that, in cases where the person who commits such offence had used such
a motor vehicle in such act without permission of the owner of the vehicle, such vehicle
shall not be seized, but the owner of the vehicle shall be punished with a fine of Twenty-
Five Thousand Rupees and the driver shall be punished with a fine up to Fifteen
Thousand Rupees or imprisonment for a term not exceeding Three months or with both
punishments, based on the nature of the offence.
6
Inserted by Financial Act 2077(2020)
28
(6) Notwithstanding anything contained in Sub-section (4), in cases where a

motor vehicle is registered as on hire and used by its owner himself/herself, such vehicle
shall be seized.
(7) In addition to the penalties and fine stated in Sub-section (1), Excise Duty
Officer may suspend the license issued pursuant to Section 9 for a term not exceeding
ninety days.
(8) In cases where anyone attempts or abets to commit the offence referred to in
Sub-section (1) and (2), he/she shall be punished with half of the punishment than the
main offender.
(9) In addition to the penalties stated in 7Sub-section (2), Excise Duty Officer
may suspend the license issued pursuant to Section 9 for a term not exceeding Six months
or cancel the license pursuant to Section 10 and write to the concerned authority to cancel
the registration of such industry or enterprise.
17. To freeze and auction property: (1) In cases where the Excise Duty Officer has a
reasonable ground for seizing the property belonging to any person pursuant to this Act
or the Rules framed under this Act, the Excise Duty Officer may freeze the property so
that the transfer of right or ownership of such property to anyone else cannot be done.
(2) In cases where it appears that the property so frozen can be perished, decayed
or destroyed or its value can be diminished, the Excise Duty Officer shall immediately
auction such goods and credit the proceeds from the auction sale. In cases where the
concerned person is subsequently held entitled to have the frozen property returned to
him/her, only the proceeds from the auction sale shall be refunded to him/her. The
concerned person shall not be entitled to claim for the return of the goods itself.
♦ (3) If the goods seized are found useful upon examination, proceeds from the
auction shale shall be deposited as revenue.
7
29
However, if such goods are found not useful, it shall be destroyed as prescribed
by the Department.
♦17A. Provision on payment in installment: Where any taxpayer makes a request in writing
for payment of any due excise duty in installment, permission may be given to pay the
same in installments within One year.
18. Jurisdiction equivalent to that of the Court: (1) For the purpose of this Act, Excise
Duty Officer shall have the power to issue summons, record statements, receive evidence
and cause to submit documents from the concerned person, hold such person in detention
or release on bail in the same manner as vested in a court.
(2) In taking action under this Act, the Excise Duty Officer shall follow the
procedures referred to in the Summary Procedure Act, 2028 (1971).
◉
19. Provisions relating to administrative review and appeal: (1) A person who is not
satisfied with decision of the Excise Duty Officer regarding assessment of excise duty
and recovery thereof may make an application for administrative review to the Director
General against the decision, within thirty days of the date of receipt of a notice of that
decision.
Provided that a person may make an appeal, within thirty-five days, in the
Revenue Tribunal against the decision of punishment of imprisonment for any offences
as referred to in Sub- sections (1), (2), (3) and (4) of Section 16.
(2) In cases where the time limit for making application pursuant to Sub-section
(1) expires, an application explaining the reason for such expiration may be made to the
Director General for the extension of time limit within seven days from the date of
expiration of the time limit; and if the reason for the extension of time limit appears to be
reasonable, the Director General may extend the time limit for a period not exceeding
thirty days from the date of expiration of the time limit.
♦
◉
30
(3) If the claim of the taxpayer appears to be true while examining the application
made by the applicant pursuant to Sub-section (1), the Director General may, by
executing a memorandum setting out the clear reasons, void that excise duty assessment
order and may order concerned Excise Duty Officer or any other Officers for re-
assessment of excise duty.
(4) The Director General shall make decision on the application for administrative
review within sixty days of receiving the application pursuant to Sub-section (1).
(5) The person submitting an application pursuant to Sub-section (1) shall pay
entire of the undisputed amount of excise duty and fine amount, out of the amount of
excise duty assessed, and deposit ◣one fourth of the amount of the disputed amount of
excise duty and fine.
(6) The concerned person may file an appeal to the Revenue Tribunal if the
Director General does not give decision within the time limit referred in Sub-section (4),
upon the expiry of such time limit or if is not satisfied with the decision, within thirty-
five days of the date of receipt of notice of such decision.
(7) A person who makes an application for administrative review or an appeal

pursuant to this Section shall register a copy of the application or appeal with the
concerned Office no later than fifteen days.
(8) The implementation of the decision under Sub-section (1) of Section 16 shall
not be deemed to have been affected by the reason of making an application for
administrative review or appeal pursuant to Sub- section (1).
20. Power that cannot be delegated: The power conferred on the Excise Duty Officer
pursuant to Sections 15 and 16 shall not be delegated.
21. Circumstances where proceedings for seizure are suspended: In cases where the
Excise Duty Officer has made a decision to seize the property of any person pursuant to
this Act or the Rules framed under this Act and an appeal has been made against the
◣
31
decision, the appeal hearing authority may issue an order to the Excise Duty Officer to
suspend the proceedings to seize the property pending the settlement of the appeal.
Provided that, the provision of this Section shall not apply in the cases referred to
in Sub-section (2) of Section 17.
22. Recovery of dues as governmental dues: If a person does not pay any amount due and
payable to Government of Nepal pursuant to this Act and the Rules framed under this
Act, the Excise Duty Officer shall recover such amount from such person as a
governmental due.
♦22A. To be deemed as excise duty: Fee, delay fee or fine applicable under this Act shall be
deemed as excise duty.
◉
23. Department to be responsible: The Department shall be responsible for the
implementation and administration of this Act.
♦23A. Advance ruling: (1) If any person makes an application in writing to the Department for
the removal of any confusion regarding the application of this Act, the Department may
issue its opinion to such person in writing by advance ruling.
(2) In the matters where the advance ruling has been issued, it shall be applicable
only with regard to the provisions and applications after the advance ruling is effective.
(3) Advance ruling issued upon application in matter sub judice in court or which
has already been interpreted and decided by the court shall be ipso-facto be ineffective.
◉
24. This Act to prevail on excise duty provision: Notwithstanding anything
contained in the prevailing laws, except in cases where the Finance Act to be enforced
every year amends this Act and provides for imposition, assessment, increase, decrease,
♦
◉
♦
◉
32
exemption, or remission of excise duty, no other Act may make any amendment to, or
alter tax provisions referred to in this Act or make other excise duty related provisions.
25. Power to frame Rules: Government of Nepal may frame Rules necessary to implement
the objectives of this Act.
♦25A. Power to frame manual: The Department may frame necessary Manuals, subject to this
Act and the Rules framed under this Act.
26. Repeal and saving: (1) The Excise Duty Act, 2015 (1959) is, hereby, repealed.
(2) All the acts done, and actions taken under the Excise Duty Act, 2015 (1959)
shall be deemed to have been done or taken pursuant to this Act.
Note: - Words modified by Some Nepal Laws Amendment Act, 2063 (2006): -
“Government of Nepal” in case of “His Majesty Government”.
33
◣Schedule
(Relating to Section 3)
Rate of Excise Duty
Heading Sub-Heading Details of Goods or Services Rate of Excise Duty
02.01 Meat of bovine animals, fresh or
chilled.
0201.10.00 -Carcasses and half-carcasses Value Percent 5
0201.20.00 -Other cuts with bone in Value Percent 5
0201.30.00 -Boneless Value Percent 5
02.02 Meat of bovine animals, frozen.
0202.10.00 -Carcasses and half-carcasses Value Percent 5
0202.20.00 -Other cuts with bone in Value Percent 5
0202.30.00 -Boneless Value Percent 5
02.03 Meat of swine, fresh, chilled or frozen
-Fresh or chilled:
0203.11.00 --Carcasses and half-carcasses Value Percent 5
0203.12.00 --Shoulders and cuts thereof, with Value Percent 5
bone in
0203.19.00 --Other Value Percent 5
- Frozen:
0203.22.00 --Shoulders and cuts thereof, with Value Percent 5
bone in
02.04 Meat of sheep or lamb, fresh, chilled
or frozen.
0204.10.00 -Carcasses and half-carcasses of lamb, Value Percent 5
fresh or chilled
◣
Updated up to the Financial Act 2077 (2020).
34
-Other meat of sheep, fresh or chilled:

0204.22.00 --Other cuts with bone in Value Percent 5
0204.23.00 --Boneless Value Percent 5
0204.30.00 -Carcassess and half-carcassess of Value Percent 5
lamb, frozen
- Other meat of sheep, frozen:
0204.41.00 --Carcassess and half- carcassess Value Percent 5
0204.42.00 --Other cuts with bone in Value Percent 5
0204.43.00 --Boneless Value Percent 5
0204.50.00 -Meat of goats Value Percent 5
02.05 0205.00.00 Meat of horses, asses, mules or Value Percent 5
hinnies, fresh, chilled or frozen.
02.06 Edible offal of bovine animals, swine,
sheep, goats, horses, asses, mules or
hinnies, fresh, chilled or frozen.
0206.10.00 -Of bovine animals, fresh or chilled Value Percent 5
-Of bovine animals, frozen:
0206.21.00 --Tongues Value Percent 5
0206.22.00 --Livers Value Percent 5
0206.30.00 -Of swine, fresh or chilled Value Percent 5
-Of swine, frozen :
0206.41.00 --Livers Value Percent 5
0206.80.00 -Other, fresh or chilled Value Percent 5
0206.90.00 -Other, frozen Value Percent 5
02.07 Meat and Edible Offal, of the poultry
of Heading 01.05, fresh, Chilled or
frozen.
35
-Of fowls of the species Gallus

domesticus:
0207.11.00 --Not cut in pieces, fresh or chilled Value Percent 5
0207.12.00 --Not cut in pieces, frozen Value Percent 5
0207.13.00 --Cuts and offal, fresh or chilled Value Percent 5
0207.14.00 --Cuts and offal, frozen Value Percent 5
-Of turkeys :
0207.26.00 --Cuts and offal, fresh or chilled Value Percent 5
0207.27.00 --Cuts and offal, frozen Value Percent 5
-Of ducks:
0207.43.00 --Fatty livers, fresh or chilled Value Percent 5
0207.44.00 -- Other, fresh or chilled Value Percent 5
0207.45.00 -- Other, frozen Value Percent 5
- Of geese :
0207.53.00 --Fatty livers, fresh or chilled Value Percent 5
0207.54.00 --Other, fresh or chilled Value Percent 5
0207.55.00 --Other, frozen Value Percent 5
0207.60.00 -Of guinea fowls Value Percent 5
02.08 Other meat and edible meat offal,
fresh, chilled or frozen.
0208.10.00 -Of rabbits or hares Value Percent 5
0208.30.00 -Of primates Value Percent 5
0208.40.00 -Of whales, dolphins and porpoises Value Percent 5
(mammals of the order Cetacea); of
36
manatees and dugongs (mammals of

the order Sirenia); of seals, sea lions
and walruses (mammals of the
suborder Pinnipedia)
0208.50.00 -Of reptiles (including snakes and Value Percent 5
turtles)
0208.60.00 -Of camels and other camelids Value Percent 5
(Camelidae)
0208.90.00 -Other Value Percent 5
02.09 Pig fat, free of lean meat, and poultry
fat, not rendered or otherwise
extracted, fresh, chilled, frozen, salted,
in brine, dried or smoked.
0209.10.00 -Of pigs Value Percent 5
02.10 Meat and edible meat offal, salted, in
brine, dried or smoked; edible flours
and meals of meat or meat offal.
- Meat of swine:
0210.11.00 Shoulders and cuts thereof, with bone Value Percent 5
in
0210.12.00 --Bellies (streaky) and cuts thereof Value Percent 5
0210.20.00 - Meat of bovine animals Value Percent 5
- Other, including edible flours and
meals of meat or meat offal:
0210.91.00 --Of primates Value Percent 5
0210.92.00 --Of whales, dolphins and porpoises Value Percent 5
(mammals of the order Cetacea); of
manatees and dugongs (mammals of
37
the order Sirenia); of seals, sea lions

and walruses (mammals of the
suborder Pinnipedia)
0210.93.00 --Of reptiles (including snakes and Value Percent 5
turtles)
03.04 Fish fillets and other fish meat
(whether or not minced), fresh, chilled
or frozen.
- Fresh or chilled fillets of tilapias
(Oreochromis spp.), catfish (Pangasius
spp., Silurus spp., Clarias spp.,
Ictalurus spp.), carp (Cyprinus spp.,
Carassius spp., Ctenopharyngodon
idellus, Hypophthalmichthys spp.,
Cirrhinus spp., Mylopharyngodon
piceus, Catla catla, Labeo spp.,
Osteochilus hasselti, Leptobarbus
hoeveni, Megalobrama spp.), eels
(Anguilla spp.), Nile perch (Lates
niloticus) and snakeheads (Channa
spp.) :
0304.31.00 -- Tilapias (Oreochromis spp.) Value Percent 5
0304.32.00 --Catfish (Pangasius spp., Silurus spp., Value Percent 5
Clarias spp., Ictalurus spp.)
0304.33.00 -- Nile Perch (Lates niloticus) Value Percent 5
- Fresh or chilled fillets of other fish :
0304.41.00 --Pacific salmon (Oncorhynchus Value Percent 5
nerka, Oncorhynchus gorbuscha,
Oncorhynchus keta, Oncorhynchus
38
tschawytscha, Oncorhynchus kisutch,

Oncorhynchus masouand
Oncorhynchus rhodurus), Atlantic
salmon (Salmo salar) and Danube
salmon (Hucho hucho)
0304.42.00 --Trout (Salmo trutta, Oncorhynchus Value Percent 5
mykiss, Oncorhynchus clarki,
Oncorhynchus aguabonita,
Oncorhynchus gilae, Oncorhynchus
apache and Oncorhynchus
chrysogaster)
0304.43.00 --Flat fish (Pleuronectidae, Bothidae, Value Percent 5
Cynoglossidae, Soleidae,
Scophthalmidae andCitharidae)
0304.44.00 --Fish of the families Value Percent 5
Bregmacerotidae, Euclichthyidae,
Gadidae, Macrouridae, Melanonidae,
Merlucciidae, Moridae and
Muraenolepididae
0304.45.00 -- Swordfish (Xiphias gladius) Value Percent 5
0304.46.00 -- Toothfish (Dissostichus spp.) Value Percent 5
0304.47.00 -- Dogfish and other sharks Value Percent 5
0304.48.00 -- Rays and skates (Rajidae) Value Percent 5
- Other, fresh or chilled:
0304.51.00 --Tilapias (Oreochromis spp.), catfish Value Percent 5
(Pangasius spp., Silurus spp., Clarias
spp., Ictalurus spp.), carp (Cyprinus
spp., Carassius spp.,
Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus
39
spp., Mylopharyngodon piceus, Catla

catla, Labeo spp., Osteochilus hasselti,
Leptobarbus hoeveni, Megalobrama
spp.), eels (Anguilla spp.), Nile perch
(Lates niloticus) and snakeheads
(Channa spp.)
0304.52.00 -- Salmonidae Value Percent 5
Muraenolepididae
-Frozen fillets of tilapias
(Oreochromis spp.), catfish (Pangasius
spp., Silurus spp., Clarias spp.,
Ictalurus spp.), carp (Cyprinus spp.,
Carassius spp., Ctenopharyngodon
idellus, Hypophthalmichthys spp.,
Cirrhinus spp., Mylopharyngodon
piceus, Catla catla, Labeo spp.,
Osteochilus hasselti, Leptobarbus
hoeveni, Megalobrama spp.), eels
(Anguilla spp.), Nile perch (Lates
niloticus) and snakeheads (Channa
spp.) :
0304.61.00 --Tilapias (Oreochromis spp.) Value Percent 5
40
0304.62.00 --Catfish (Pangasius spp., Silurus spp., Value Percent 5

Clarias spp., Ictalurus spp.)
0304.63.00 -- Nile Perch (Lates niloticus) Value Percent 5
-Frozen fillets of fish of the families
Muraenolepididae :
0304.71.00 --Cod (Gadus morhua, Gadus ogac, Value Percent 5
Gadus macrocephalus)
0304.72.00 --Haddock (Melanogrammus Value Percent 5
aeglefinus)
0304.73.00 --Coalfish (Pollachius virens) Value Percent 5
0304.74.00 --Hake (Merluccius spp., Urophycis Value Percent 5
spp.)
0304.75.00 --Alaska Pollack (Theragra Value Percent 5
chalcogramma)
-Frozen fillets of other fish:
salmon (Hucho hucho)
41
chrysogaster)
0304.83.00 --Flat fish (Pleuronectidae, Bothidae, Value Percent 5
Cynoglossidae, Soleidae,
Scophthalmidae andCith aridae)
0304.86.00 -- Herrings (Clupea harengus, Clupea Value Percent 5
pallasii)
0304.87.00 -- Tunas (of the genus Thunnus), Value Percent 5
skipjack or stripe-bellied bonito
(Euthynnus (Katsuwonus) pelamis)
0304.88.00 -- Dogfish, other sharks, rays and Value Percent 5
skates (Rajidae)
-Other frozen:
0304.91.00 --Swordfish (Xiphias gladius) Value Percent 5
0304.92.00 --Toothfish (Dissostichus spp.) Value Percent 5
0304.93.00 -- Tilapias (Oreochromis spp.), catfish Value Percent 5
42

(Channa spp.)
0304.94.00 -- Alaska Pollack (Theragra Value Percent 5
chalcogramma)
Merlucciidae, Moridae and Muraenol
epididae, other than Alaska Pollack
(Theragra chalcogramma)
0304.99.00 -- Other Value Percent 5
03.05 Fish, dried, salted or in brine: smoked
fish, whether or not cooked before or
during the smoking process; flours,
meals and pellets of fish, fit for human
consumption.
0305.10.00 -Flours, meals and pellets of fish, fit Value Percent 5
for human consumption
0305.20.00 - Livers, roes and milt of fish, dried, Value Percent 5
smoked, salted or in brine
-Fish fillets, dried, salted or in brine,
but not smoked :
43

(Channa spp.)
Gadidae, Macrouridae,Melanonidae,
Merlucciida, Moridae and
Muraenolepididae
- Smoked fish, including fillets, other
than edible fish offal :
salmon(Hucho hucho)
0305.42.00 -- Herrings Value Percent 5
chrysogaster)
44

(Channa spp.)
-Dried fish, other than edible fish
offal, whether or not salted but not
smoked:
0305.51.00 --Cod Value Percent 5
(Channa spp.)
0305.53.00 -- Fish of the families Value Percent 5
Muraenolepididae, other than cod
45
(Gadus morhua, Gadus ogac, Gadus

macrocephalus)
0305.54.00 -- Herrings (Clupea harengus, Clupea Value Percent 5
pallasii), anchovies (Engraulis spp.),
sardines (Sardina pilchardus,
Sardinops spp.), sardinella (Sardinella
spp.), brisling or sprats (Sprattus
sprattus), mackerel (Scomber
scombrus, Scomber australasicus,
Scomber japonicus), Indian mackerels
(Rastrelliger spp.), seerfishes
(Scomberomorus spp.), jack and horse
mackerel (Trachurus spp.), jacks,
crevalles (Caranx spp.), cobia
(Rachycentron canadum), silver
pomfrets (Pampus spp.), Pacific saury
(Cololabis saira), scads (Decapterus
spp.), capelin (Mallotus villosus),
swordfish (Xiphias gladius),
Kawakawa (Euthynnus affinis),
bonitos (Sarda spp.), marlins,
sailfishes, spearfish (Istiophoridae)
- Fish, salted but not dried or smoked
and fish in brine, other than edible fish
offal:
0305.61.00 --Herrings (clupea harengue, Clupea Value Percent 5
pallasii)
0305.62.00 --Cod Value Percent 5
0305.63.00 --Anchovies Value Percent 5
46

(Channa spp.)
-Fish fins, heads, tails, maws and other
edible fish offal :
0305.71.00 --Shark fins Value Percent 5
0305.72.00 --Fish heads, tails and maws Value Percent 5
03.06 Crustaceans, whether in shell or not,
live, fresh, chilled, frozen, dried,
salted or in brine; smoked crustaceans,
whether in shell or not, whether or not
cooked before or during the smoking
process; crustaceans, in shell, cooked
by steaming or by boiling in water,
whether or not chilled, frozen, dried,
salted or in brine; flours, meals and
pellets of crustaceans, fit for human
consumption.
-Frozen:
0306.11.00 --Rock lobster and other sea craw fish Value Percent 5
(Palinurus spp.,Panulirus spp., Jasus
47
spp.)
0306.12.00 --Lobsters Value Percent 5
0306.14.00 --Crabs Value Percent 5
0306.15.00 -- Norway lobsters (Nephrops Value Percent 5
norvegicus)
0306.16.00 --Cold-water shrimps and prawns Value Percent 5
(Pandalus spp., Crangon crangon)
0306.17.00 --Other shrimps and prawns Value Percent 5
0306.19.00 --Other, including flours, meals and Value Percent 5
consumption
- Live, fresh or chilled :
0306.31.00 -- Rock lobster and other sea crawfish Value Percent 5
(Palinurus spp., Panulirus spp., Jasus
spp.)
0306.32.00 -- Lobsters (Homarus spp.) Value Percent 5
0306.33.00 -- Crabs Value Percent 5
norvegicus)
0306.35.00 -- Cold-water shrimps and prawns Value Percent 5
(Pandalus spp., Crangon crangon)
0306.36.00 -- Other shrimps and prawns Value Percent 5
0306.39.00 -- Other, including flours, meals and Value Percent 5
consumption
- Other :
0306.91.00 -- Rock lobster and other sea crawfish Value Percent 5
(Palinurus spp., Panulirus spp., Jasus
spp.)
0306.92.00 -- Lobsters (Homarus spp.) Value Percent 5
48
0306.93.00 -- Crabs Value Percent 5

norvegicus)
0306.95.00 -- Shrimps and prawns Value Percent 5
0306.99.00 -- Other, including flours, meals and Value Percent 5
consumption
03.07 Molluscs, whether in shell or not, live,
fresh, chilled, frozen, dried, salted or
in brine; smoked molluscs, whether in
shell or not, whether or not cooked
before or during the smoking process;
flours, meals and pellets of molluscs,
fit for human consumption.
-Oysters:
0307.11.00 --Live, fresh or chilled Value Percent 5
0307.12.00 -- Frozen Value Percent 5
-Scallops, including queen scallops, of
the genera pecten Chlamys or
Placopecten:
-Mussels
- Cuttle fish and squid:
0307.42.00 -- Live, fresh or chilled Value Percent 5
49

Octopus (Octopus spp.):
0307.60.00 -Snails, other than sea snails Value Percent 5
-Clams, cockles and ark shells
(families Arcidae, Arcticidae,
Cardiidae, Donacidae, Hiatellidae,
Mactridae, Mesodesmatidae, Myidae,
Semelidae, Solecurtidae, Solenidae,
Tridacnidae and Veneridae):
0307.71.00 --Live, fresh chilled Value Percent 5
-Abalone (Haliotis spp.) and
stromboid conchs (Strombus spp.) :
0307.81.00 -- Live, fresh or chilled abalone Value Percent 5
(Haliotis spp.)
0307.82.00 -- Live, fresh or chilled stromboid Value Percent 5
conchs (Strombus spp.)
0307.83.00 -- Frozen abalone (Haliotis spp.) Value Percent 5
0307.84.00 -- Frozen stromboid conchs (Strombus Value Percent 5
spp.)
0307.87.00 -- Other abalone (Haliotis spp.) Value Percent 5
0307.88.00 -- Other stromboid conchs (Strombus Value Percent 5
spp.)
-Other, including flours, meals and
pellets, fit for human consumption:
50

03.08 Aquatic invertebrates other than
crustaceans and molluscs, live, fresh,
chilled, frozen, dried, salted or in
brine; smoked aquatic invertebrates
other than crustaceans and molluscs,
whether or not cooked before or
during the smoking process; flours,
meals and pellets of aquatic
invertebrates other than crustaceans
and molluscs, fit for human
consumption.
-Sea cucumbers (Stichopus japonicus,
Holothuroidea):
-Sea urchins (Strongylocentrotus spp.,
Paracentrotus lividus, Loxechinus
albus, Echinus esculentus) :
0308.30.00 - Jellyfish (Rhopilema spp.) Value Percent 5
08.01 Coconuts, Brazil nuts and cashewnuts,
fresh or dried, whether or not shelled
or peeled.
51
-Coconuts:
0801.11.00 -Desiccated Value Percent 5
08.02 Other nuts, fresh or dried, whether or
not shelled or peeled.
- -Almonds:
0802.11.00 --In shell Value Percent 5
08.02.12.00 --Shelled Value Percent 5
-Hazelnuts or filberts :
0802.22.00 --Shelled Value Percent 5
-Walnuts:
-Chestnuts (Castanea spp.):
-Pistachios:
-Macadamia nuts:
0802.70.00 -Kola nuts (Cola spp.) Value Percent 5
0802.80.00 -Areca nuts Value Percent 5
08.04 Dates, figs, pineapples, avocados,
guavas, mangoes and mangosteens,
fresh or dried.
0804.10.00 -Dates Value Percent 5
-Figs:
52

08.06 Grapes, fresh or dried.
0806.20.00 -Dried Value Percent 5
08.09 Apricots, cherries, peaches (including
nectarines), plums and sloes, fresh.
0809.10.00 -Apricots Value Percent 5
08.12 Fruit and nuts, provisionally preserved
(for example, by sulphur dioxide gas,
in brine, in sulphur water or in other
preservative solutions), but unsuitable
in that state for immediate
consumption.
0812.10.00 -Cherries Value Percent 5
08.13 Fruit, dried, other than that of
Headings 08.01 to 08.06; Mixtures of
nuts or dried fruits of this Chapter.
0813.20.00 -Prunes Value Percent 5
0813.40.00 -Other fruit Value Percent 5
0813.50.00 -Mixtures of nuts or dried fruits of this Value Percent 5
Chapter
09.06 Cinnamon and cinnamon-tree flowers.
-Neither crushed nor ground:
0906.11.00 -- Cinnamon Value Percent 5
0906.20.00 -Crushed or ground Value Percent 5
14.04 Vegetable products not
elsewhere specified or included.
-Other:
53
1404.90.10 -- Semi-processed Catechu of Rs 17 per KG

acacia (liquid Kattha)
1404.90.20 --Catechu of acacia (Kathas) Rs 155 per KG
1404.90.30 - -Tobacco rapping leaf (Leafs to roll Value Percent 5
beedies)
16.01 1601.00.00 Sausages and similar products, of Value Percent 10
meat, meat offal or blood; food
preparations based on these products.
16.02 Other prepared or preserved meat,
meat offal or blood.
1602.10.00 -Homogenized preparations Value Percent 10
1602.20.00 -Of liver of any animal Value Percent 10
-Of poultry of Heading 01.05:
1602.31.00 --Of turkeys Value Percent 10
1602.32.00 --Of fowls of the species Gallus Value Percent 10
domesticus
-Of swine:
1602.41.00 --Hams and cuts thereof Value Percent 10
1602.42.00 --Shoulders and cuts thereof Value Percent 10
1602.49.00 --Other, including mixtures Value Percent 10
1602.50.00 -Of bovine animals Value Percent 10
1602.90.00 -Other, including preparations of Value Percent 10
blood of any animal
16.03 1603.00.00 Extracts and juices of meat, fish or Value Percent 10
crustaceans, molluscs or other aquatic
invertebrates.
16.04 Prepared or preserved fish; caviar and
caviar substitutes prepared from fish
eggs.
54
-Fish, whole or in pieces, but not

minced:
1604.11.00 --Salmon Value Percent 10
1604.12.00 --Herrings Value Percent 10
1604.13.00 --Sardines, sardinella and brisling or Value Percent 10
sprats
1604.14.00 --Tunas, skipjack and bonito (Sarda Value Percent 10
spp.)
1604.15.00 --Mackerel Value Percent 10
1604.16.00 --Anchovies Value Percent 10
1604.17.00 --Eels Value Percent 10
1604.18.00 -- Shark fins Value Percent 10
1604.20.00 -Other prepared or preserved fish Value Percent 10
-Caviar and caviar substitutes:
1604.31.00 --Caviar Value Percent 10
1604.32.00 --Caviar substitutes Value Percent 10
16.05 Crustaceans, molluscs and other
aquatic invertebrates, prepared or
preserved.
1605.10.00 -Crab Value Percent 10
-Shrimps and prawns:
1605.21.00 --Not in airtight container Value Percent 10
1605.30.00 -Lobster Value Percent 10
1605.40.00 -Other crustaceans Value Percent 10
-Molluscs:
1605.51.00 --Oysters Value Percent 10
1605.52.00 --Scallops, including queen Value Percent 10
scallops
55
1605.53.00 --Mussels Value Percent 10

1605.54.00 --Cuttle fish and squid Value Percent 10
1605.55.00 --Clams, cockles and arkshells Value Percent 10
1605.56.00 --Clams, cockles and arkshells Value Percent 10
1605.57.00 --Abalone Value Percent 10
1605.58.00 --Snails, other than sea snails Value Percent 10
-Other aquatic invertebrates:
1605.61.00 --Sea cucumbers Value Percent 10
1605.62.00 --Sea urchins Value Percent 10
1605.63.00 --Jellyfish Value Percent 10
17.01 Cane or beet sugar and chemically
pure sucrose, in solid form.
-Raw sugar not containing added
flavoring or coloring matter:
--Cane sugar specified in Subheading
Note 2 to this Chapter:
1701.13.10 ---Sakhhar (Gud) Rs 125 per KG
--Other cane sugar:
1701.14.10 ---Sakhhar (Gud) Rs 125 per KG
17.03 Molasses resulting from the extraction
or refining of sugar.
1703.10.00 -Cane molasses Rs 80 per Quintal
1703.90.00 -Other Rs 80 per Quintal
17.04 Sugar confectionery (including white
chocolate), not containing cocoa.
1704.10.00 -Chewing gum, whether or not sugar- Value Percent 10
coated
56
18.05 1805.00.00 Cocoa powder, not containing added Value Percent 5

sugar or other sweetening matter.
18.06 Chocolate and other food preparations
containing cocoa.
1806.10.00 -Cocoa powder, containing added Value Percent 5
sugar or other sweetening matter
1806.20.00 -Other preparations in blocks, slabs or Value Percent 5
bars weighing more than 2 kg or in
liquid, paste, powder, granular or
other bulk form in containers or
immediate packings, of a content
exceeding 2 kg
-Other, in blocks, slabs or bars:
1806.31.00 --Filled Value Percent 5
1806.32.00 --Not filled Value Percent 5
1806.90.10 More than 6 percent coco or even if Value Percent 5
less than 6 percent coco full coated
chocolate under HS 19.04
19.02 Pasta, whether or not cooked or
stuffed (with meat or other
Substances) or otherwise prepared,
such as spaghetti, macaroni, noodles,
lasagne, gnocchi, ravioli, cannelloni;
couscous, whether or not prepared.
-Uncooked pasta, not stuffed or
otherwise prepared:
1902.11.00 --Containing eggs Rs 17 per KG
1902.19.00 --Other Rs 17 per KG
1902.20.00 -Stuffed pasta, whether or not cooked Rs 17 per KG
57
or otherwise prepared
1902.30.00 -Other pasta Rs 17 per KG
1902.40.00 -Couscous Rs 17 per KG
19.05 Bread, pastry, cakes, biscuits and
other bakers' wares, whether or not
containing cocoa; communion wafers,
empty cachets of a kind suitable for
pharmaceutical use, sealing wafers,
rice paper and similar products.
-Other:
1905.90.20 --- Kurkure, Kurmure, Laze, cheejabal Rs 17 per KG
1905.90.30 ---Papad Value Percent 5
--- Kurmure, species types others
crisp savory food products
1905.90.81 --- Fried Rs 17 per KG
1905.90.89 --- other Rs 17 per KG
20.01 Vegetables, fruit, nuts and other

edible parts of plants, prepared or
preserved by vinegar or acetic acid.
2001.10.00 -Cucumbers and gherkins Value Percent 10
2001.90.00 -Others Value Percent 10
20.02 Tomatoes prepared or preserved
otherwise than by vinegar or acetic
acid.
2002.10.00 -Tomatoes, whole or in pieces Value Percent 10
20.03 Mushrooms and truffles, prepared or
preserved otherwise than by vinegar
or acetic acid.
58
2003.10.00 -Mushrooms of the genus Agaricus Value Percent 10

20.04 Other vegetables prepared or
or acetic acid, frozen, other than
products of Heading 20.06.
-Potatoes
2004.10.10 --- French Fry Value Percent 10
2004.10.90 --- other Value Percent 10
2004.90.00 -Other vegetables and mixtures of Value Percent 10
vegetables
20.05 Other vegetables prepared or
or acetic acid, not frozen, other than
products of Heading 20.06.
2005.10.00 -Homogenized vegetables Value Percent 10
-Potatoes:
2005.20.10 -- French fries Rs 17 per KG
2005.40.00 -Peas Value Percent 10
-Beans
2005.51.00 --Beans, shelled Value Percent 10
2005.60.00 -Asparagus Value Percent 10
2005.70.00 -Olives Value Percent 10
2005.80.00 -Sweet corn Value Percent 10
-Other vegetables and mixtures of
vegetables:
2005.91.00 --Bamboo shoots Value Percent 10
59
20.06 2006.00.00 Vegetables, fruit, nuts, fruit-peel and Value Percent 10

other parts of plants, preserved by
sugar (drained, glace or crystallized).
20.07 Jams, fruit jellies, marmalades, fruit
or nut puree and fruit or nut pastes,
obtained by cooking whether or not
containing added sugar or other
sweetening matter.
2007.10.00 -Homogenized preparations Value Percent 10
-Other:
2007.91.00 --Citrus fruit Value Percent 10
20.08 Fruit, nuts and other edible parts of
plants, otherwise prepared or
preserved, whether or not containing
added sugar or other sweetening
matter or spirit, not elsewhere
specified or included.
-Nuts, ground-nuts and other seeds,
whether or not mixed together:
2008.11.00 --Ground-nuts Value Percent 5
--Other, including mixtures
2008.19.10 -- Fried or fried salt mixed chickpeas Value Percent 5
(chana)
2008.19.20 Fried or fried salt mixed Cashew nuts Value Percent 5
2008.19.90 Fried or fried salt mixed pista Value Percent 5
2008.20.00 Fried or fried salt mixed peanuts Value Percent 5
2008.30.00 -Citrus fruit Value Percent 5
2008.40.00 -Pears Value Percent 5
60
2008.60.00 -Cherries Value Percent 5

2008.70.00 -Peaches, including nectarines Value Percent 5
2008.80.00 -Strawberries Value Percent 5
-Other, including mixtures other than
those of Sub-Heading 2008.19:
2008.91.00 --Palm hearts Value Percent 5
2008.93.00 --Cranberries (Vaccinium Value Percent 5
macrocarpon, Vaccinium oxycoccos,
Vaccinium vitis-idaea)
2008.97.00 --Mixtures Value Percent 5
--Other:
2008.99.90 ---Other Value Percent 5
20.09 Fruit juices (including grape must)
and vegetable juices, unfermented
and not containing added spirit,
whether or not containing added
sugar or other sweetening matter.
-Orange juice:
2009.11.00 --Frozen Rs 11 per Liter
2009.12.00 --Not frozen, of a Brix value not Rs 11 per Liter
exceeding 20
2009.19.00 --Other Rs 11 per Liter
-Grapefruit (including pomelo) juice
2009.21.00 --Of a Brix value not exceeding 20 Rs 11 per Liter
-Juice of any other single citrus fruit :
-Pineapple juice :
61

2009.50.00 -Tomato juice Rs 11 per Liter
-Grape juice (including grape must) :
-Apple juice :
-Juice of any other single fruit or
vegetable:
2009.81.00 --Cranberry (Vaccinium Rs 11 per Liter
macrocarpon, Vaccinium oxycoccos,
Vaccinium vitis-idaea) juice
--Other
2009.89.10 --- Mango juice Rs 11 per Liter
2009.89.90 ---Other Rs 11 per Liter
2009.90.00 -Mixer of Juice Rs 11 per Liter
21.01 Extracts, essences and concentrates,
of coffee, tea or mate and
preparations with a basis of these
products or with a basis of coffee, tea
or mate; roasted chicory and other
roasted coffee Substitutes, and
extracts, essences and concentrates
thereof.
2101.11.00 --Extracts, essences and concentrates Value Percent 10
2101.12.00 --Preparations with a basis of Value Percent 10
extracts, essences or concentrates or
with a basis of coffee
2101.20.00 -Extracts, essences and concentrates, Value Percent 10
62
of tea or mate, and preparations with

a basis of these extracts, essences or
concentrates or with a basis of tea or
mate
2101.30.00 -Roasted chicory and other roasted Value Percent 10
coffee Substitutes, and extracts,
essences and concentrates thereof
21.05 2105.00.00 Ice cream and other edible ice, Value Percent 10
whether or not containing cocoa.
21.06 Food preparations not elsewhere
specified or included.
-Other:
2106.90.10 --Dalmott, Papad, Salted, Bhujyia and Value Percent 5
Chamena (titbits)
2106.90.20 --Pan Masala without Tobacco Rs 650 per KG
2106.90.60 --Scented areca nuts without Tobacco Rs 225 per KG

22.02 Waters, including mineral waters and
aerated waters, containing added
sugar or other sweetening matter or
flavored, and other non-alcoholic
beverages, not including fruit or
vegetable juices of Heading 20.09.
-Other:
2202.91.00 -- Non-alcoholic beer Rs 17 per Liter
--Other:
2202.99.10 ---Energy Drinks Rs 30 per Liter
2202.99.90 ---Other Rs 11 per Liter
22.03 2203.00.00 Beer made from malt. Rs 165 per Liter
22.04 Wine of fresh grapes, including
63
fortified wines; grape must other than

that of Heading 20.09.
-Sparkling wine
2204.10.10 -- Alcohol up to 12% Rs 370 per Liter
2204.10.20 -- Alcohol above 12% and below Rs 370 per Liter
17%
2204.10.20 -- Alcohol above 17% Rs 430 per Liter
-Other wine; grape must with
fermentation prevented or arrested by
the addition of alcohol:
--In containers holding 2 L or less
2204.21.10 --- Alcohol up to 12% (Only on Rs 370 per Liter
import)
2204.21.20 --- Alcohol above 12% and below Rs 370 per Liter
17%
2204.21.30 --- Above 17% Rs 430 per Liter
--- In container holding above 2 liter
and below 10 liter
2204.22.10 --- Alcohol up to 12% Rs 370 per Liter
17%
2204.22.30 --- Alcohol above 17% Rs 430 per Liter
--Other:
2204.29.10 --- Alcohol up to 12% Rs 370 per Liter
17%
-Other grape must
2204.30.10 -- Alcohol up to 12% (Only on Rs 370 per Liter
import)
64
17%
22.05 Vermouth and other wine of fresh
grapes flavored with plants or
aromatic substances.
-In containers holding 2 L or less
import)
17%
-Other
import)
17%
22.06 Other fermented beverages (for
example, cider, Perry, mead, sake);
mixtures of fermented beverages and
mixtures of fermented beverages and
non-alcoholic beverages, not
2206.00.10 -Chhayang (Country Beer) Rs 35 per Liter
2206.00.20 --Champagne, sherry, mid, Perry, Rs 430 per Liter
cider
2206.00.40 --Liquor, cocktail (mixture of Rs 430 per Liter

alcoholic/alcoholic/non-alcoholic)
and other fermented liquors having
65
mixture of herbs with alcoholic

content more than 17%
2206.00.40 - Other Rs 430 per Liter
22.07 Un-denatured ethyl alcohol of an
alcoholic strength by volume of 80%
vol. or higher; ethyl alcohol and other
spirits, denatured, of any strength.
2207.10.10 -- Undenatured ethyl alcohol of an Rs 60 per Liter

alcoholic strength by volume of 80%
vol. or higher
2207.10.20 -- Rectified spirit used as raw Rs 60 per Liter
material of liquor having 80% or
more alcoholic content by volume
2207.10.30 -- E.N.A. (Extra Neutral Alcohol) Rs 65 per Liter
2207.10.40 -- Anhydrous Ethanol (having more Rs 7 per Liter
than 99% alcohol)
2207.10.90 ---Others Rs 65 per Liter
Denature Ethyl Alcohol and Other
Sprite (any alcohol percentages)
2207.20.10 ---Denature Sprite (80-99% alcohol) Rs 17 per Liter
2207.20.90 ---Others Rs 65 per Liter
2207.20.00 -Denatured spirits (Alcohol from 80% Rs 17 per Liter
to 99%)
22.08 Undenatured ethyl alcohol of an
alcoholic strength by volume of less
than 80% vol; spirits, liqueurs and
other spirituous beverages.
-Spirits obtained by distilling grape
wine or grape marc:
66
2208.20.10 --All kinds of alcoholic fluids Rs 165 per Liter

including spirits used as raw material
of wine or brandy
--Other
2208.20.91 --- Prepared alcohol of strength 15 Rs 1325 per Liter
U.P. (having alcoholic content of Rs 1560 per L.P.
48.5%) Liter
42.8%) Liter
39.94%) Liter
-Whiskies
2208.30.10 --Alcoholic fluids including spirits Rs 165 per Liter
used as raw materials of whisky
--Other:
48.5%) Liter
42.8%) Liter
39.94%) Liter
2208.30.99 ---- Other Rs 1315 Per Liter
Rs 1560 per L.P.
Liter
Rum and other spirits obtained by
67
distilling fermented sugar-cane

products:
2208.40.10 -- Alcoholic fluids including spirits Rs 165 per Liter
used as raw materials of Rum and
other spirits obtained by distilling
fermented sugar-cane products
-- Other:
48.5%) Liter
42.8%) Liter
39.94%) Liter
2208.40.99 ----Others Rs 1325 per Liter
Rs 1560 per L.P.
Liter
-Gin and Geneva :
used as raw materials of Gin and
Geneva
--Other:
48.5%) Liter
42.8%) Liter
68

39.94%) Liter
22089.50.99 ----Other Rs 1325 per Liter
Rs 1560 per L.P.
Liter
-Vodka
used as raw materials of Vodka
--Other:
48.5%) Liter
42.8%) Liter
39.94%) Liter
Rs 1560 per L.P.
Liter
-Liqueurs and cordials
used as raw materials of Liqueurs and
cordials
--Other:
48.5%) Liter
69

42.8%) Liter
39.94%) Liter
Rs 1560 per L.P.
Liter
-Other :
used as raw materials of liquor
--Other:
48.5%) Liter
42.8%) Liter
39.94%) Liter
34.23%) Liter
28.53%) Liter
70
17.12%) Liter
Rs 1560 per L.P.
Liter
Note However, with regard to imported
liquors, if the alcoholic content
differs from the alcoholic content in
the above mentioned duty rate by up
to 1%, the excise duty shall be levied
in that duty rate; and if the alcoholic
content differs by more than 1%, then
the excise duty shall be levied and
recovered at the highest rate of
closest rate.
24.01 Unmanufactured tobacco; tobacco
refuse.
2401.10.00 -Tobacco, not stemmed/stripped Rs 95 per KG
2401.20.00 -Tobacco, partly or wholly Rs 95 per KG
stemmed/stripped
2401.30.00 -Tobacco refuse Rs 95 per KG
24.02 Cigars, cheroots, cigarillos and
cigarettes, of tobacco or of tobacco
substitutes.
2402.10.00 -Cigars, cheroots and cigarillos, Rs17 per Loosie
containing tobacco
-Cigarettes containing tobacco:
2402.20.10 --- Without filter Rs 495 per M8
--- With Filter:
2402.20.21 --- Up to 70 mm length Rs 1135 per M
8
For cigarettes, as per standard unit of measurement, 1M is equals to 1000 loosie.
71
2402.20.22 --- above 70 mm and up to 75 mm Rs 1475 per M

length
2402.20.23 --- above 75 mm and up to 85 mm Rs 1920 per M
length
2402.20.24 --- above 85 mm length Rs 2715 per M
-Other:
2402.90.10 -- Prepared quid of tobacco (Bidi) Rs 90 per M
2402.90.20 -- All kinds of Cigars Rs 17 per Loosie
2402.90.90 ---Other Rs 17 Per stick
24.03 Other manufactured tobacco and
manufactured tobacco substitutes;
“homogenized” or “reconstituted”
tobacco; tobacco extracts and
essences
-Smoking tobacco, whether or not
containing tobacco substitutes in any
proportion:
2403.11.00 -- Water pipe tobacco specified in Rs 1335 per KG
Subheading Note 1 to this Chapter
--Other:
2403.19.10 --- Pipe Tobacco Rs 1335 per KG
2403.19.20 ---Processed Tobacco for Cigarette Rs 275 per KG
and Beedies
2403.19.90 ---Other Rs 275 per KG
-Other :
2403.91.00 -- “Homogenized ” or “ reconstituted Rs 335 per KG
” tobacco
-- Other:
2403.99.10 --- Jarda, Khaini, Snuff, Ghutka and Rs 650 per KG
similar preparations containing
72
chewing tobacco
2403.99.20 --- Packed chewing tobacco, to be Rs 335 per KG
mixed in lime, put up for retail sale
2403.99.30 ---Cut tobacco, dust tobacco not for Rs 335 per KG
retail sale
--Other
---Other Rs 335 per KG
2403.99.91 ----Hukka Flavor Rs 1000 per KG
2403.99.99 ----Other Rs 335 per KG

25.15 Marble, travertine, ecaussine and
other Calcareous monumental or
building stone of an apparent specific
gravity of 2.5 or more, and alabaster,
whether or not roughly trimmed or
merely cut, by sawing or otherwise,
into blocks or slabs of a rectangular
(including square) shape.
-Marble and travertine:
2515.12.00 --Merely cut, by sawing or otherwise,
(including square) shape
2515.20.00 -Ecaussine and other calcareous Value Percent 5
monumental or building stone;
alabaster
25.16 Granite, porphyry, basalt, sandstone
and other monumental or building
stone, whether or not roughly
trimmed or merely cut, by sawing or
otherwise, into blocks or slabs of a
rectangular (including square) shape.
73
-Granite:
2516.12.00 --Merely cut, by sawing or otherwise, Value Percent 15
(including square) shape
-Sandstone
2516.20.10 Bolder broken or non broken pebbles Value Percent 15
up to 2.5 inches
2516.20.20 Stone broken or non broken more Value Percent 15
than 2.5 inches
2516.20.30 Stone broken or non broken sand Value Percent 15
mixed gravel
2516.90.00 -Other monumental or building stone Value Percent 15
-Portland cement:
Portland cement, aluminous cement,
25.23 slag cement, supersulphate cement
and similar hydraulic cements,
whether or not coloured or in the
form of clinkers.
2523.21.00 --White cement, whether or not Rs 220 per Metric
artificially colored Ton
2523.29.00 --Other (Portland cement Brown) Rs 220 per Metric
Ton
2523.30.00 -Aluminous cement Rs 220 per Metric
Ton
2523.90.00 -Other hydraulic cements Rs 220 per Metric
Ton
32.08 Paints and varnishes (including
enamels and lacquers) based on
synthetic polymers chemically
modified or synthetic polymers
74
dispersed or dissolved in a non-

aqueous medium; solutions as defined
in Note to this Chapter.
3208.10.00 -Based on polyesters Value Percent 7
3208.20.00 -Based on acrylic or vinyl polymers Value Percent 7
32.09 Paints and varnishes (including
enamels and lacquers) based on
synthetic polymers or chemically
modified natural polymers, dispersed
or dissolved in an aqueous medium.
3209.10.00 -Based on acrylic or vinyl polymers Value Percent 7
3209.10.90 --- Other Value Percent 7
32.10 Other paints and varnishes
(including enamels, lacquers and
distempers); prepared water
pigments of a kind used for
finishing leather.
3210.00.10 Thermoplastic road marking Value Percent 7
materials
3210.00.90 --- Others Value Percent 7
32.14 Glaziers' putty, grafting putty, resin
cements, caulking compounds and
other mastics; painters' fillings; non-
refractory surfacing preparation for
facades, indoor walls, floors, ceilings
or the like.
3214.10.00 -Glaziers' putty, grafting putty, resin Value Percent 5
cements, caulking compounds and
75
other mastics; painters' fillings

33.02 Mixtures of odoriferous substances
and mixtures (including alcoholic
solutions) with a basis of one or more
of these substances, of a kind used as
raw materials in industry; other
preparations based on odoriferous
substances, of a kind used for the
manufacture of beverages
-Of a kind used in the food or drink
industries
3302.10.10 odoriferous substances used in Value Percent 5
alcoholic solutions
33.03 3303.00.00 Perfumes and toilet waters. Value Percent 7
33.04 Beauty or make-up preparations and
preparations for the care of the skin
(other than medicaments), including
sunscreen or sun tan preparations;
manicure or pedicure preparations.
3304.10.00 -Lip make-up preparations Value Percent 5
3304.20.00 -Eye make-up preparations Value Percent 5
3304.30.00 -Manicure or pedicure preparations Value Percent 5
3304.91.00 --Powders, whether or not Value Percent 5
compressed
--Other
3304.99.10 ---Face cream Value Percent 5
3304.99.20 --- Nail police Value Percent 5
3304.99.30 --- Body lotion Value Percent 5
76
33.05 Preparations for use on the hair.

3305.10.00 -Shampoos Value Percent 5
3305.20.00 -Preparations for permanent waving Value Percent 5
or straightening
3305.30.00 -Hair lacquers Value Percent 5
-Other
3305.90.00 --- Hair Oil Value Percent 10
3305.90.00 ---Hair Color Value Percent 10
3305.90.00 --- Hair cream Value Percent 10
3305.90.00 --- Hair conditioner Value Percent 10

33.06 Preparations for oral or dental
hygiene, including denture fixative
pastes and powders; yarn used to
clean between the teeth (dental floss),
in individual retail packages.
3306.10.00 -Dentifrices Value Percent 5
3306.20.00 -Yarn used to clean between the teeth Value Percent 5
(dental floss)
33.07 Pre-shave, shaving or after-shave
reparations, personal deodorants, bath
preparations, depilatories and other
perfumery, cosmetic or toilet
preparations, not elsewhere specified
or included; prepared room
deodorizers, whether or not perfumed
or having disinfectant properties.
3307.10.00 -Pre-save, saving or after-save Value Percent 5
77
preparations
3307.20.00 -Personal deodorants and Value Percent 10
antiperspirants
3307.30.00 -Perfumed bath salts and other bath Value Percent 5
preparations
3307.49.00 Other Value Percent 10
34.01 Soap; organic surface-active products
and preparations for use as soap, in
the form of bars, cakes, moulded
pieces or shapes, whether or not
containing soap; organic surface-
active products and preparations for
washing the skin, in the form of
liquid or cream and put up for retail
sale, whether or not containing soap;
paper, wadding, felt and non-wovens,
impregnated, coated or covered with
soap or detergent.
3401.11.00 --For toilet use (including medicated Value Percent 5
products)
- Soap in other forms
3401.20.10 --- Soap noodles Value Percent 5
3401.30.00 -Organic surface-active products and Value Percent 5
preparations for washing the skin, in
the form of liquid or cream and put
up for retail sale, whether or not
containing soap
78
34.02 Organic surface-active agents (other

than soap); surface-active
preparations, washing preparations
(including auxiliary washing
preparations) and cleaning
preparations, whether or not
containing soap, other than those of
Heading 34.01.
-Organic surface-active agents,
whether or not put up for retail sale:
3402.11.00 --Anionic Value Percent 5
3402.12.00 --Cationic Value Percent 5
3402.13.00 --Non-ionic Value Percent 5
Preparations put up for retail sale
3402.20.10 ---Detergent Power Value Percent 5
-Other:
38.14 3814.00.00 Organic composite solvents and Rs 22 per Liter
thinners, not elsewhere specified or
included; prepared paint or varnish
removers.
39.20 Other plates, sheets, film, foil and
strip, of plastics, non-cellular and not
reinforced, laminated, supported or
similarly combined with other
materials.
-Of polymers of ethylene
3920.10.10 --- Printed Value Percent 5
79

Of Propylene polymers
Of Shrine polymers
Of Vinyl chloride polymers
--Containing by weight not less than
6% of plasticisers
Other
-Of Acrylic polymers
--Poly( of Methyl Mithacrilate)
--Other
-Of polycarbonates, alkyd resins,
polyallyl esters or other polyesters:
--Of polycarbonates
--Of poly(ethylene terephthalate)
80

--Of unsaturated polyesters Value Percent 5
3920.63.90 --- Other
--Of other polyesters

-Of cellulose or its chemical
derivatives:
--Of regenerated cellulose
--Of cellulose acetate
--Of other cellulose derivatives
-Of other plastics:
--Of poly(vinyl butyral)
--Of polyamides
--Of amino-resins
81
--Of phenolic resins

--Of other plastics:
3920.99.10 ---Printed Value Percent 5
39.21 Other plates, sheets, film, foil and
strip, of plastics.
-Cellular:
--Of polymers of styrene
--Of polymers of vinyl chloride

--Of polyurethanes
--Of regenerated cellulose
--Of other plastics
-Other:
--Other:
3921.90.91 ---- Tharmacol Value Percent 5
82
3921.90.99 ---- Other Value Percent 5

39.22 Baths, shower-baths, sinks, wash-
basins, bidets, lavatory pans, seats
and covers, flushing cisterns and
similar sanitary ware, of plastics.
3922.10.00 -Baths, shower-baths, sinks and Value Percent 5
wash-basins
3922.20.00 -Lavatory seats and covers Value Percent 5
39.23 Articles for the conveyance or
packing of goods, of plastics;
stoppers, lids, caps and other
closures, of plastics
-Boxes, cases, crates and similar
articles:
3923.10.10 --Packing tubes of plastic Value Percent 5
3923.10.20 -- eggs crates
-Sacks and bags (including cones):
3923.21.00 --Of polymers of ethylene Value Percent 5
3923.29.00 --Of other plastics Value Percent 5
-Carboys, bottles, flasks and similar
articles:
3923.30.10 --Pet bottle (bottle pre-form) Value Percent 5
3923.50.00 -Stoppers, lids, caps and other Value Percent 5
closures
-Other
3923.90.10 --- composit LPG Gas Cylinder Value Percent 5
83
39.24 Tableware, kitchenware, other

household articles and hygienic or
toilet articles, of plastics.
-Tableware and kitchenware:
3924.10.10 --Infant feeding bottles Value Percent 5
3924.10.20 --Melamine ware Value Percent 5
39.25 Builders' wares of plastics, not
3925.10.00 -Reservoirs, tanks, vats and similar Value Percent 5
containers, of a capacity exceeding
300 L.
3925.20.00 -Doors, windows and their frames Value Percent 5
and thresholds for doors
3925.30.00 -Shutters, blinds (including venetian Value Percent 5
blinds) and similar articles and parts
thereof
-Other
3925.90.20 --- Puff Sandwich wall and roof Value Percent 5
panel

39.26 Other articles of plastics and articles
of other materials of Headings 39.01
to 39.14.
3926.10.00 -Office or school supplies Value Percent 5
Clothing accessories Gloves mitten,
and meets
--- Gloves
84
--- Gown
--- Apron

3926.30.00 -Fittings for furniture, coachwork or Value Percent 5
the like
3926.40.00 Statuettes Value Percent 5
-Other:
3926.90.91 ---- Tarpaulin and Tents Value Percent 5
3926.90.92 ---- label and tags Value Percent 5
3926.90.94 ---- Cloth stand Value Percent 5
6305 Sacks and bags, of a kind used for the
packing of goods.
-Of man-made textile materials
6305.33.00 --Other, of polyethylene or Value Percent 5
polypropylene strip or the like
67.02 Artificial flowers, foliage and fruit

and parts thereof; articles made of
artificial flowers, foliage or fruit.
6702.10.00 -Of plastics Value Percent 10
6702.90.00 -Of other materials Value Percent 10
68.02 Worked monumental or building
stone (except slate) and articles
thereof, other than goods of Heading
68.01; mosaic cubes and the like, of
natural stone (including slate),
85
whether or not on a backing;

artificially colored granules,
chippings and powder, of natural
stone (including slate).
-Other monumental or
building stone and articles thereof,
simply cut or sawn, with a flat or
even surface:
6802.21.00 --Marble, travertine and alabaster Value Percent 5
6802.23.00 --Granite Value Percent 15
6802.29.00 --Other stone Value Percent 5
-Other:
6802.91.00 --Marble, travertine and alabaster Value Percent 5
6802.92.00 --Other calcareous stone Value Percent 5
6802.93.00 --Granite Value Percent 15
6802.99.00 --Other stone Value Percent 5
68.13 Friction material and articles thereof
(for example, sheets, rolls, strips,
segments, discs, washers, pads), not
mounted, for brakes, for clutches or
the like, with a basis of asbestos, of
other mineral substances or of
cellulose, whether or not combined
with textile or other materials.
6813.20.00 - Containing asbestos Value Percent 5
Not containing asbestos:
6813.81.00 -- Brake linings and pads Value Percent 5
69.07 Ceramic flags and paving, hearth or
wall tiles; ceramic mosaic cubes and
86
the like, whether or not on a backing;

finishing ceramics.
-Flags and paving, hearth or wall
tiles, other than those of subheadings
6907.30 and 6907.40 :
6907.21.00 --Of a water absorption coefficient by Value Percent 5
weight not exceeding 0.5 %
weight exceeding 0.5 % but not
exceeding 10 %
weight exceeding 10 %
6907.30.00 -Mosaic cubes and the like, other than Value Percent 5
those of subheading 6907.40
6907.40.00 -Finishing ceramics Value Percent 5
70.03 Cast glass and rolled glass, in sheets
or profiles, whether or not having an
absorbent, reflecting or non-reflecting
layer, but not otherwise worked.
Non-wired sheets:
7003.12.00 --Coloured throughout the mass Value Percent 5
(body tinted), opacified, flashed or
having an absorbent, reflecting or
non-reflecting layer
7003.20.00 -Wired sheets Value Percent 5
7003.30.00 -Profiles Value Percent 5
70.04 Drawn glass and blown glass, in
sheets, whether or not having an
87
layer, but not otherwise worked.

7004.20.00 -Glass, coloured throughout the mass Value Percent 5
having an absorbent, reflecting or
non-reflecting layer
70.05 Float glass and surface ground or
polished glass, in sheets, whether or
not having an absorbent, reflecting or
nonreflecting layer, but not otherwise
worked.
7005.10.00 -Non-wired glass, having an Value Percent 5
layer
-Other non-wired glass:
7005.21.00 --Coloured throughout the mass Value Percent 5
merely surface ground
7005.30.00 -Wired glass Value Percent 5
70.06 7006.00.00 Glass of Heading 70.03, 70.04 or Value Percent 5
70.05, bent, edge-worked, engraved,
drilled, enameled or otherwise
worked, but not framed or fitted with
other materials.
70.07 Safety glass, consisting of toughened
(tempered) or laminated glass.
-Toughened (tempered) safety glass:
7007.11.00 --Of size and shape suitable for Value Percent 5
incorporation in vehicles, aircraft,
88
spacecraft or vessels
-Laminated safety glass:
7007.21.00 --Of size and shape suitable for Value Percent 5
incorporation in vehicles, aircraft,
spacecraft or vessels
70.08 7008.00.00 Multiple-walled insulating units of Value Percent 5
glass.
70.09 Glass mirrors, whether or not framed,
including rear-view mirrors.
7009.10.00 -Rear-view mirrors for vehicles Value Percent 5
-Other:
7009.91.00 --Unframed Value Percent 5
7009.92.00 -- Framed Value Percent 5
72.13 Bars and rods, hot-rolled, in
irregularly wound coils, of iron or
non-alloy steel.
7213.10.00 -Containing indentations, ribs, Rs 1650 per
grooves or other deformations Metric Ton
produced during the rolling process
7213.20.00 -Other, of free-cutting steel Rs 1650 per
Metric Ton
--Of circular cross-Section measuring
less than 1 mm in diameter :
7213.91.10 ---Not more than 8 mm Rs 1650 per
Metric Ton
7213.91.90 ---Other Rs 1650 per
Metric Ton
7213.99.00 --Other Rs 1650 per
89
Metric Ton
72.14 Other bars and rods of iron or non-
alloy steel, not further worked than
forged, hot-rolled, hot-drawn or hot-
extruded, but including those twisted
after rolling.
7214.10.00 -Forged Rs 1650 per
Metric Ton
7214.20.00 -Containing indentations, ribs, Rs 1650 per
grooves or other deformations Metric Ton
produced during the rolling process
or twisted after rolling
7214.30.00 -Other, of free-cutting steel Rs 1650 per
Metric Ton
-Other : Rs 1650 per
Metric Ton
7214.91.00 --Of rectangular (other than square) Rs 1650 per
cross Section Metric Ton
--Other:
7214.99.10 ---Re-rollable Bar & Rod( maximum Rs 1650 per
length 1800 mm width 600 mm & Metric Ton
thickness 5 mm or more)
7214.99.90 ---Other Rs 1650 per
Metric Ton
72.15 Other bars and rods of iron or non-
alloy steel.
7215.10.00 -Of free-cutting steel, not further Rs 1650 per
worked than cold-formed or cold- Metric Ton
finished
7215.50.00 -Other, not further worked than cold- Rs 1650 per
90
formed or cold-finished, Metric Ton

7215.90.00 -Other Rs 1650 per
Metric Ton
72.16 Angles, shapes and Sections of iron
or non-alloy steel.
7216.10.00 -U, l or H Section, not further worked Rs 1650 per
than hot rolled, hot-drawn or Metric Ton
extruded, of a height of less than 80
mm
-L or T Sections, not further worked
than hot rolled, hot-drawn or
extruded, of a height of less than 80
mm:
7216.21.00 --L Sections Rs 1650 per
Metric Ton
7216.22.00 --T Sections Rs 1650 per
Metric Ton
-U, l or H Sections, not further
worked than hot rolled, hot-drawn or
extruded of a height of 80 mm or
more:
7216.31.00 --U Sections Rs 1650 per
Metric Ton
7216.32.00 --I Sections Rs 1650 per
Metric Ton
7216.33.00 --H Sections Rs 1650 per
Metric Ton
7216.40.00 -L or T Sections, not further worked Rs 1650 per
than hot rolled, hot-drawn or Metric Ton
extruded, of a height of 80 mm or
91
more
7216.50.00 -Other angles, shapes and Sections, Rs 1650 per
not further worked than hot-rolled, Metric Ton
hot-drawn or extruded
-Angles, shapes, and Sections, not
further worked than cold-formed or
cold- finished :
7216.61.00 --Obtained from flat-rolled products Rs 1650 per
Metric Ton
7216.69.00 --Other Rs 1650 per
Metric Ton
-Other :
7216.91.00 --Cold-formed or cold-finished from Rs 1650 per
flat-rolled products Metric Ton
7216.99.00 --Other Rs 1650 per
Metric Ton
72.17 Wire of iron or non-alloy steel
7217.10.00 -Not plated or coated, whether or not Rs 1650 per
polished Metric Ton
7217.20.00 -Plated or coated with zinc Rs 1650 per
Metric Ton
7217.30.00 -Plated or coated with other base Rs 1650 per
metals Metric Ton
7217.90.00 Other Rs 1650 per
Metric Ton
73.07 -Cast fittings:
7307.11.00 --Of non-malleable cast iron Rs 1650 per
Metric Ton
7307.19.00 --Other Rs 1650 per
Metric Ton
92
-Other of stainless steel:

7307.21.00 --Flanges Rs 1650 per
Metric Ton
7307.22.00 --Threaded elbows, bends and sleeves Rs 1650 per
Metric Ton
7307.23.00 --Butt welding fittings Rs 1650 per
Metric Ton
7307.29.00 --Other Rs 1650 per
Metric Ton
-Other:
7307.91.00 --Flanges Rs 1650 per
Metric Ton
7307.92.00 --Threaded elbows, bends and sleeves Rs 1650 per
Metric Ton
7307.93.00 --Butt welding fittings Rs 1650 per
Metric Ton
7307.99.00 --Other Rs 1650 per
Metric Ton
73.08 Structures (excluding prefabricated
buildings of Heading 94.06) and parts
of structures (for example, bridges
and bridge-Sections, lock gates,
towers, lattice masts, roofs, roofing
frameworks, doors and windows and
their frames and thresholds for doors,
shutters, balustrades, pillars and
columns),of iron or steel; plates, rods,
angles, shapes, Section, tubes and the
like, prepared for use in structures, of
iron or steel.
93
7308.10.00 -Bridges and bridge-Sections Rs 1650 per

Metric Ton
7308.20.00 -Towers and lattice masts Rs 1650 per
Metric Ton
7308.30.00 -Doors, windows and their frames Rs 1650 per
and thresholds for doors Metric Ton
7308.40.00 -Equipment for scaffolding, Rs 1650 per
shuttering, propping or pit-propping Metric Ton
7308.90.00 -Other Rs 1650 per
Metric Ton
73.09 7309.00.00 Reservoirs, tanks, vats and similar Rs 1650 per
containers for any material (other Metric Ton
than compressed or liquefied gas), of
iron or steel, of a capacity exceeding
300 l, whether or not lined or heat
insulated, but not fitted with
mechanical or thermal equipment.
73.11 7311.00.00 Containers for compressed or Value Percent 5
liquefied gas, of iron or steel.
73.12 Stranded wire, ropes, cables, plaited
bands, slings and the like, of iron or
steel, not electrically insulated.
7312.10.00 -Stranded wire, ropes and cables Rs 1650 per
Metric Ton
7312.90.00 -Other Rs 1650 per
Metric Ton
73.15 Chain and parts thereof, of iron or Rs 1650 per
steel. Metric Ton
-Articulated link chain and parts
thereof:
94
7315.11.00 --Roller chain Rs 1650 per

Metric Ton
7315.12.00 --Other chain Rs 1650 per
Metric Ton
7315.19.00 --Parts Rs 1650 per
Metric Ton
7315.20.00 - Skid chain Rs 1650 per
Metric Ton
-Other chain:
7315.81.00 --Stud link Rs 1650 per
Metric Ton
7315.82.00 --Other, welded link Rs 1650 per
Metric Ton
7315.89.00 --Other Rs 1650 per
Metric Ton
7315.90.00 -Other parts Rs 1650 per
Metric Ton
73.20 Springs and leaves for springs, of iron
or steel.
-Leaf-springs and leaves therefor:
73.24 Sanitary ware and parts thereof, of
iron or steel.
7324.10.00 -Sinks and wash basins, of stainless Value Percent 5
steel
-Baths:
7324.21.00 --Of cast iron, whether or not Value Percent 5
enameled
- Including Other parts
95
7324.90.10 --- Parts Value Percent 5

83.01 Padlocks and locks (key, combination
or electrically operated), of base
metal; clasps and frames with clasps,
incorporating locks, of base metal;
keys for any of the foregoing articles,
of base metal.
8301.20.00 -Locks of a kind used for motor Value Percent 5
vehicles
83.02 Base metal mountings, fittings and
similar articles suitable for furniture,
doors, staircases, windows, blinds,
coachwork, saddlery, trunks, chests,
caskets or the like; base metal
hatracks, hat-pegs, brackets and
similar fixtures; castors with
mountings of base metal; automatic
door closers of base metal.
8302.30.00 -Other mountings, fittings and similar Value Percent 5
articles suitable for motor vehicles
84.09 Parts suitable for use solely or
principally with the engines of
Heading 84.07 or 84.08.
-Other:
--Suitable for use solely or principally
with spark ignition internal
combustion piston engines:
8409.91.10 --- Of Motor Vehicle Value Percent 5
-Other:
96
8409.99.10 --- Of Motor Vehicle Value Percent 5

84.13 Pumps for liquids, whether or not
fitted with a measuring device; liquid
elevators.
8413.30.00 -Fuel, lubricating or cooling medium Value Percent 5
pumps for internal combustion piston
engines
84.18 Refrigerators, freezers and other
refrigerating or freezing equipment,
electric or other; heat pumps other
than air conditioning machines of
Heading 84.15.
8418.10.00 -Combined refrigerator-freezers, Value Percent 5
fitted with separate external doors
8418.21.00 --Compression-type Value Percent 5
8418.30.00 -Freezers of the chest type, not Value Percent 5
exceeding 800 l capacity
8418.40.00 -Freezers of the upright type, not Value Percent 5
exceeding 900 l capacity
8418.50.00 - Other furniture (chests, cabinets, Value Percent 5
display counters, show-cases and the
like) for storage and display,
incorporating refrigerating or freezing
equipment.
84.21 Centrifuges, including centrifugal
dryers; filtering or purifying
machinery and apparatus, for liquids
or gases.
Filtering or purifying machinery and
97
apparatus for liquids:

8421.23.00 --Oil or petrol-filters for internal Value Percent 5
combustion engines
-Filtering or purifying machinery and
apparatus for gases:
8421.31.00 --Intake air filters for internal Value Percent 5
combustion engines
84.72 Other office machines (for example,
hectograph or stencil duplicating
machines, addressing machines,
automatic banknote dispensers, coin-
sorting machines, coin counting or
wrapping machines, pencil
sharpening machines, perforating or
stapling machines).
84.77 Machinery for working rubber or
plastics or for the manufacture of
products from these materials, not
specified or included elsewhere in
this Chapter.
8477.10.00 -Injection-moulding machines Value Percent 5
84.79 Machines and mechanical appliances
having individual functions, not
this Chapter.
--Other:
84.80 Moulding boxes for metal foundry;
mould bases; moulding patterns;
98
moulds for metal (other than ingot

moulds), metal carbides, glass,
mineral materials, rubber or plastics.
-Moulds for rubber or plastics:
8480.71.00 -- Injection or compression types Value Percent 5
84.81 Taps, cocks, valves and similar
appliances for pipes, boiler shells,
tanks, vats or the like, including
pressure-reducing valves and
thermostatically controlled valves.
8481.10.00 -Pressure-reducing valves Value Percent 5
8481.20.00 -Valves for oleo hydraulic or Value Percent 5
pneumatic transmissions
8481.30.00 -Check (nonreturn) valves Value Percent 5
8481.40.00 -Safety or relief valves Value Percent 5
-Other appliances:
85.07 Electric accumulators, including
separators therefor, whether or not
rectangular (including square).
8507.10.00 -Lead-acid, of a kind used for starting Value Percent 10
piston engines
8507.20.00 -Other lead-acid accumulators Value Percent 10
8507.30.00 -Nickel-cadmium Value Percent 5
8507.40.00 -Nickel iron Value Percent 5
8507.50.00 -Nickel-metal hydride Value Percent 5
Other accumulators
8507.80.10 ---Power Bank (Battery pack) Value Percent 10
-
99
85.08 Vacuum cleaners.

-With self-contained eclectic motor:
8508.11.00 --Of a power not exceeding 1,500 W Value Percent 5
and having a dust bag or other
receptacle capacity not exceeding 20 l
8508.60.00 -Other vacuum cleaners Value Percent 5
8508.70.00 -Parts Value Percent 5
85.09 Electro-mechanical domestic
appliances, with self-contained
electric motor, other than vacuum
cleaners of heading 85.08.
8509.40.00 -Food grinders and mixers; fruit or Value Percent 5
vegetable juice extractors
8509.80.00 -Other appliances Value Percent 5
85.11 Electrical ignition or starting
equipment of a kind used for spark-
ignition or compression ignition
internal combustion engines (for
example, ignition magnetos, magneto
dynamos, ignition coils, sparking
plugs and glow plugs, starter motors);
generators (for example, dynamos,
alternators) and cut-outs of a kind
used in conjunction with such
engines.
8511.10.00 -Sparking plugs Value Percent 5
8511.30.00 -Distributors; ignition coils Value Percent 5
8511.40.00 -Starter motors and dual purpose Value Percent 5
100
starter generators
8511.50.00 -Other generators Value Percent 5
8511.80.00 -Other equipment Value Percent 5
85.12 Electrical lighting or signaling
equipment (excluding articles of
Heading 85.39), windscreen wipers,
defrosters and demisters, of a kind
used for cycles or motor vehicles.
8512.10.00 -Lighting or visual signaling Value Percent 5
equipment of a kind used on bicycles
8512.20.00 -Other lighting or visual signaling Value Percent 5
equipment
8512.30.00 -Sound signaling equipment Value Percent 5
8512.40.00 -Windscreen wipers, defrosters and Value Percent 5
demisters
85.13 Portable electric lamps designed to
function by their own source of
energy (for example, dry batteries,
accumulators, magnetos), other than
lighting equipment of Heading 85.12.
8513.10.00 -Lamps Value Percent 5
85.17 Telephone sets, including telephones
for cellular networks or for other
wireless networks; other apparatus for
the transmission or reception of
voice, images or other data, including
apparatus for communication in a
wired or wireless network (such as a
local or wide area network), other
101
than transmission or reception

apparatus of heading 84.43, 85.25,
85.27 or 85.28.
-Telephone sets, including telephones
for cellular networks or for other
wireless networks:
8517.12.00 --Telephones for cellular networks or Value Percent 2.5
for other wireless networks
-Other apparatus for transmission or
reception of voice, images or other
data, including apparatus for
communication in a wired or wireless
network (such as a local or wide area
network):
8517.61.00 --Base stations Value Percent 5
--Machines for the reception,
conversion and transmission or
regeneration of voice, images or other
data, including switching and routing
apparatus
8517.62.10 --- Smart watch Value Percent 15

8517.62.20 --- Networking Switch Value Percent 5
8517.62.30 --- Router Value Percent 5
85.18 Microphones and stands therefor;
loudspeakers, whether or not
mounted in their enclosures;
102
headphones and earphones, whether

or not combined with a microphone,
and sets consisting of a microphone
and one or more loudspeakers; audio-
frequency electric amplifiers; electric
sound amplifier sets.
8518.10.00 -Microphones and stands therefor; Value Percent 10
-Loudspeakers, whether or not
mounted in their enclosures:
8518.21.00 --Single loudspeakers, mounted in Value Percent 10
their enclosures
8518.22.00 --Multiple loudspeakers, mounted in Value Percent 10
the same enclosures
8518.30.00 -Headphones and earphones, whether Value Percent 10
or not combined with a microphone,
and sets consisting of a microphone
and one or more loudspeakers
8518.40.00 -Audio-frequency electric amplifiers Value Percent 10
8518.50.00 -Electric sound amplifier sets Value Percent 10
85.23 Discs, tapes, solid-state non-volatile
storage devices, "smart cards" and
other media for the recording of
sound or of other phenomena,
whether or not recorded, including
matrices and masters for the
production of discs, but excluding
products of Chapter 37.
-Magnetic media:
103
-Optical media:
8523.41.00 --Unrecorded Value Percent 5
-Semiconductor media:
8523.51.00 --Solid-state non-volatile storage Value Percent 5
devices
--Smart cards
8523.52.10 --- Sim cards Value Percent 5
8523.52.20 --- Memory Cards Value Percent 5
- Other:
85.25 Transmission apparatus for
radiobroadcasting or television,
whether or not incorporating
reception apparatus or sound
recording or reproducing apparatus;
television cameras, digital cameras
and video camera recorders.
8525.60.00 -Transmission apparatus Value Percent 5
incorporating reception apparatus
8525.80.00 -Television cameras, digital cameras Value Percent 5
and video camera recorders
85.28 Monitors and projectors, not
incorporating television reception
apparatus; reception apparatus for
television, whether or not
incorporating radio-broadcast
receivers or sound or video recording
104
or reproducing apparatus.
-Projectors :
8528.62.00 --Capable of directly connecting to Value Percent 10
and designed for use with an
automatic data processing machine of
heading 84.71
-Reception apparatus for television,
whether or not incorporating radio-
broadcast receivers or sound or video
recording or reproducing apparatus:
--Other, colour
8528.72.10 --- Unassembled Value Percent 10
85.29 Parts suitable for use solely or
principally with the apparatus of
headings 85.25 to 85.28.
-Other:
8529.90.10 --Of television receiver Value Percent 10
85.31 Electric sound or visual signaling
apparatus (for example, bells, sirens,
indicator panels, burglar or fire
alarms), other than those of Heading
85.12 or 85.30.
8531.20.00 -Indicator panels incorporating liquid Value Percent 10
crystal devices (LCD) or light-
emitting diodes (LED)
85.32 Electrical capacitors, fixed variable or
adjustable (pre-set).
8532.10.00 -Fixed capacitors designed for use in Value Percent 10
105
50/60 Hz circuits and having a

reactive power handling capacity of
not less than 0.5 kvar (power
capacitors)
-Other fixed capacitors:
8532.21.00 --Tantalum Value Percent 10
8532.22.00 --Aluminum electrolytic Value Percent 10
8532.23.00 --Ceramic dielectric, single layer Value Percent 10
8532.24.00 --Ceramic dielectric, multilayer Value Percent 10
8532.25.00 --Dielectric of paper or plastics Value Percent 10
8532.30.00 -Variable or adjustable (pre-set) Value Percent 10
capacitors
85.33 Electrical resistors (including
rheostats and potentiometers), other
than heating resistors.
8533.10.00 -Fixed carbon resistors, composition Value Percent 10
or film types
-Other fixed resistors:
8533.21.00 --For a power handling capacity not Value Percent 10
exceeding 20 W
-Wire wound variable resistors,
including rheostats and
potentiometers:
8533.31.00 --For a power handling capacity not Value Percent 10
exceeding 20 W
8533.40.00 -Other variable resistors, including Value Percent 10
106
rheostats and potentiometers

85.34 8534.00.00 Printed circuits. Value Percent 10
85.36 Electrical apparatus for switching or
protecting electrical circuits, or for
making connections to or in electrical
circuits (for example, switches,
relays, fuses, surge suppressors,
plugs, sockets, lamp-holders and
other connectors, junction boxes), for
a voltage not exceeding 1,000 volts;
connectors for optical fibers, optical
fiber bundles or cables.
8536.50.00 -Other switches Value Percent 15
-Lamp-holders, plugs and sockets:
8536.90.00 -Other apparatus Value Percent 15
85.40 Thermionic, cold cathode or
photocathode valves and tubes (for
example, vacuum or vapor or gas
filled valves and tubes, mercury arc
rectifying valves and tubes, cathode-
ray tubes, television camera tubes).
-Cathode-ray television picture tubes,
including video monitor cathode-ray
tubes:
85.43 Electrical machines and apparatus,
having individual functions, not
this Chapter.
107
8543.70.10 Electric Cigarette Value Percent 30

8540.11.00 --Colour Value Percent 5
85.44 Insulated (including enameled or
anodized) wire, cable (including co-
axial cable) and other insulated
electric conductors, whether or not
fitted with connectors; optical fiber
cables, made up of individually
sheathed fibers, whether or not
assembled with electric conductors or
fitted with connectors.
-Other electric conductors, for a
voltage not exceeding 1000 V:
8544.42.00 --Fitted with connectors Value Percent 15
8544.70.00 -Optical fiber cables Value Percent 10
87.02 Motor vehicles for the transport of ten
or more persons, including the driver.
-With only compression-ignition
internal combustion piston engine
(diesel or semi-diesel):
8702.10.10 --Buses (with a capacity more than 25 Value Percent 5
seats)
8702.10.20 --Minibuses (with a capacity 15-25 Value Percent 35
seats)
--Microbuses (with a capacity 11-14 Value Percent 55
seats)
---Jeep, Car and Van
8702.10.41 ---Unassembled Value Percent 60
108
-With both compression-ignition

(diesel or semi-diesel) and electric
motor as motors for propulsion:
seats)
seats)
8702.20.30 --Microbuses (with a capacity 11-14 Value Percent 55
seats)
--Jeep, Car and Van
8702.20.41 ---Unassambled Value Percent 60
-With both spark-ignition internal
combustion reciprocating piston
engine and electric motor as motors
for propulsion:
seats)
seats)
seats)
--Jeep, Car and Van
With Only Electric Motor
---Jeep, Car, van
8702.40.41 ----Unassembled Value Percent 40
8702.40.49 ----Other Value Percent 40
109

seats):
seats)
seats)
--Jeep, Car and Van
87.03 Motor cars and other motor vehicles
principally designed for the transports
of persons (other than those of
Heading 87.02), including station
wagons and racing cars.
-Vehicles specially designed for
travelling on snow; golf cars and
similar vehicles:
8703.10.10 --Vehicles specially designed for Value Percent 60
snow
-Other vehicles, with only spark-
ignition internal combustion
reciprocating piston engine :
--Of a cylinder capacity not
exceeding 1000 cc:
---Three wheeler vehicles (auto-
Rickshaws)
110
---Other
--Of a cylinder capacity exceeding

1000 cc but not exceeding 1500 cc
3000 cc
-Other vehicles, with only
compression-ignition internal
combustion piston engine (diesel or
semidiesel) :
111
--Of a cylinder capacity not

exceeding 1500 cc
8703.32.10 Value Percent 70
2500 cc
-Other vehicles, with both spark-
reciprocating piston engine and
electric motor as motors for
propulsion, other than those capable
of being charged by plugging to
external source of electric power
-Other vehicles, with both
112

semi-diesel) and electric motor as
motors for propulsion, other than
those capable of being charged by
plugging to external source of electric
power
-Other vehicles, with both spark-
reciprocating piston engine and
electric motor as motors for
propulsion, capable of being charged
by plugging to external source of
electric power
-Other vehicles, with both
semi-diesel) and electric motor as
motors for propulsion, capable of
being charged by plugging to external
source of electric power
-Other vehicles with electric motor:
--- three wheeler vehicle:
113
---Car, Jeep, Van with pickup power

up to 50 KW:
50 -100 KW:
100 -150 KW:
150 -200 KW:
200 -300 KW:

more than 300 KW:
---Other
-Other
114

87.04 Motor vehicles for the transport of
goods.
8704.10.00 -Dumpers designed for off-highway Value Percent 5
use
-Other, with compression-ignition
(diesel or semi-diesel):
--g.v.w. not exceeding 5 tons:
8704.21.10 ---Double-cab pick-up principally Value Percent 60
designed for the transport of goods
and having more than 2 seats
including driver for the transportation
of persons
---
8704.21.20. ----Single cab pick-up vehicle having Value Percent 50
2 seats including driver
8704.21.30 ---- Delivery Van Value Percent 30
8704.21.40 ---Three wheeler Vehicle Value Percent 5
--g.v.w. Exceeding 5 tons but not
exceeding 20 tons:
8704.22.10 ---Double-cab pick-up principally Value Percent 60
designed for the transport of goods
and having more than 2 seats
including driver for the transportation
of persons
---Other:
8704.22.91 ---- Tanker fitted with chassis, Value Percent 5
specially designed for transporting
115
milk
8704.22.92 ----closed truck fitted with chassis Value Percent 5
8704.22.93 ---- Bullet tank fitted with chassis, Value Percent 5
specially designed for transporting
liquid petroleum gas
8704.22.94 ----Garbage Compactor attached in Value Percent 5
truck Chassis for Garbage collection
and transportation
8704.22.95 ----Cement Bulker Value Percent 5
8704.23.00 --g.v.w. Exceeding 20 tons Value Percent 5
-Other, with spark-ignition internal
combustion piston engine:
--g.v.w. not exceeding 5 ton
8704.31.10 --- Three wheeler Vehicle Value Percent 30
8704.31.20 -- Delivery Van Value Percent 30

8704.32.00 --g.v.w. exceeding 5 tons Value Percent 5
-Other:
8704.90.10 -- Equipped with refrigerating system Value Percent 5
8704.90.20 --- Three wheeler vehicle with only Value Percent 5
electric motor
8704.90.30 --- Four wheeler vehicle with only Value Percent 5
electric motor
87.06 Chassis fitted with engines, for the
motor vehicles of Headings 87.01 to
87.05.
8706.00.20 -Of Minibuses (with a capacity 15-25 Value Percent 35
116
seats)
8706.00.30 -Of Microbuses (with a capacity 11- Value Percent 55
14 seats)
8706.00.40 -Of Jeep, Car and Vans Value Percent 60
8706.00.50 -Of three wheeler vehicles (auto- Value Percent 55
Rickshaws)
-Of Pick-up Vehicles
8706.00.60.10 -- Double-cab pick-up Vehicles Value Percent 60
8706.00.60.20 -- Single-cab pick-up Vehicles Value Percent 50
8706.00.60.30 -- Delivery Van Value Percent 30
8706.00.70 -Of Dumpers designed for off- Value Percent 5
highway use
8706.00.80 -Of Bus, Trucks Value Percent 5
87.07 Bodies (including cabs), for the motor
vehicles of Headings 87.01 to 87.05.
8707.10.00 -For the vehicles of Heading 87.03 Value Percent 5
87.11 Motorcycles (including mopeds) and
cycles fitted with an auxiliary motor
with or without side-cars; side-cars.
8711.10.00 -With reciprocating internal Value Percent 40
combustion piston engine of a
cylinder capacity not exceeding 50 cc
-With reciprocating internal
cylinder capacity exceeding 50 cc but
not exceeding 250 cc:
--Of unassembled condition
8711.20.11 ---Exceeding 50 cc but not exceeding Value Percent 40
117
150 cc
8711.20.19 ---Exceeding 150 cc but not Value Percent 40
exceeding 250 cc
-- Other
8711.20.91 ---Exceeding 50 cc but not exceeding Value Percent 40
150 cc
8711.20.99 ---Exceeding 150 cc but not Value Percent 50
exceeding 250 cc
-With reciprocating internal
cylinder capacity exceeding 250 cc
but not exceeding 500 cc:
8711.30.10 -- Of unassembled condition Value Percent 40
but not exceeding 800 cc
8711.90.00 -Other: Value Percent 40
90.10 Apparatus and equipment for
photographic (including
cinematographic) laboratories not
this Chapter; negatoscopes;
projection screens.
9010.90.00 -Parts and accessories Value Percent 10
90.11 Compound optical microscopes,
118
including those for

photomicrography,
cinephotomicrography or
microprojection.
9011.10.00 -Stereoscopic microscopes Value Percent 5
9011.20.00 -Other microscopes, for Value Percent 5
photomicrography,
cinephotomicrography or micro
projection
90.12 Microscopes other than optical
microscopes; diffraction apparatus.
9012.10.00 -Microscopes other than optical Value Percent 5
microscopes; diffraction apparatus
90.17 Drawing, marking-out or
mathematical calculating instruments
(for example, drafting machines,
pantographs, protractors, drawing
sets, slide rules, disc calculators);
instruments for measuring length, for
use in the hand (for example,
measuring rods and tapes,
micrometers, calipers),not specified
or included elsewhere in this Chapter.
9017.20.00 -Other drawing, marking-out or Value Percent 5
mathematical calculating instruments
90.26 Instruments and apparatus for
measuring or checking the flow,
level, pressure or other variables of
119
liquids or gases (for example, flow

meters, level gauges, manometers,
heat meters), excluding instruments
and apparatus of Heading 90.14,
90.15, 90.28 or 90.32.
9026.10.00 - For measuring or checking the flow Value Percent 5
or level of liquids
9026.20.00 -For measuring or checking pressure Value Percent 5
9026.80.00 -Other instruments or apparatus Value Percent 5
90.30 Oscilloscopes, spectrum analyzers
and other instruments and apparatus
for measuring or checking electrical
quantities, excluding meters of
Heading 90.28; instruments and
apparatus for measuring or detecting
alpha, beta, gamma, X-ray, cosmic or
other ionizing radiations.
9030.40.00 -Other instruments and apparatus, Value Percent 5
specially designed for
telecommunications (for example,
cross-talk meters, gain measuring
instruments, distortion factor meters,
psophometers)
94.01 Seats (other than those of Heading
94.02), whether or not convertible
into beds, and parts thereof
9401.10.00 Seats of a kind used for aircraft Value Percent 10
9401.20.00 Seats of a kind used for motor Value Percent 10
120
vehicles
9401.30.00 Swivel seats with variable height Value Percent 10
adjustment
9401.40.00 Seats other than garden seats or Value Percent 10
camping equipment, convertible into
beds
Seats of cane, osier, bamboo or
similar materials:
9401.52.00 --Of bamboo Value Percent 10
9401.53.00 -- Of rattan Value Percent 10
-Other seats, with wooden frames:
9401.61.00 --Upholstered Value Percent 10
-Other seats, with metal frames:
Value Percent 10
9401.71.00 --Upholstered 9 Value Percent 10
9401.80.00 -Other seats Value Percent 10

94.03 Other furniture and parts thereof.
9403.10.00 Metal furniture of a kind used in Value Percent 10

offices
9403.20.90 ---Other metal furniture Value Percent 10
9403.30.00 --Wooden furniture of a kind used in Value Percent 10

offices
121
9403.40.00 -Wooden furniture of a kind used in Value Percent 10

the kitchen
9403.50.00 -Wooden furniture of a kind used in Value Percent 10
the bedroom
9403.60.00 -Other wooden furniture Value Percent 10
Furniture of plastics
9403.70.20 --- Baby Walker Value Percent 10
-Furniture of other materials,

including cane, osier, bamboo or
similar materials:
9403.82.00 --Of bamboo Value Percent 10
9403.83.00 --Of rattan Value Percent 10
9403.89.00 Other Value Percent 10
94.06 Prefabricated buildings.
-Of wood
-Other
95.03 9503.00.00 Tricycles, scooters, pedal cars and Value Percent 5
similar wheeled toys; dolls' carriages;
dolls; Other toys; reduced-size
("scale") models and similar
recreational models, working or not;
puzzles of all kinds.
95.04 Video game consoles and machines,
articles for funfair, table or parlour
122
games, including pintables, billiards,

special tables for casino games and
automatic bowling alley equipment
9504.20.00 -Articles and accessories for billiards Value Percent 5
of all kinds
9504.30.00 -Other games, operated by coins, Value Percent 5
banknotes, bank cards, tokens or by
any other means of payment, other
than automatic bowling alley
equipment
9504.40.00 -Playing cards Value Percent 5
9504.50.00 -Video game consoles and machines, Value Percent 5
other than those of subheading
9504.30
9505.10.00 -Chrisms calibration goods Value Percent 5
9505.90.00 -Goods Value Percent 5
Note:
(1) Excise duty on liquor shall be calculated and recovered on the basis of per L.P liter
or per liter, whichever is higher.
(2) For cocktail of any liquors, the rate pursuant to sub-heading 2206.00.40 shall be
applicable
(3) Excise duty shall not be levied on ambulances, corpse carrying vehicles, scooter
made for the use of disabled person and chassis of tempos operating on battery.The
excise duty paid on the import or local purchase of scooters used by persons with
disabilities shall, if such scooters are registered in their name in the Office of
Transport Management, be refunded on the recommendation of the Women,
Children and Social Welfare or the Chief District Officer of the concerned district,
123
from the concerned Customs Office in case of the excise duty paid on import and
from the Inland Revenue Department in case of excise duty paid on local purchase.
(4) Excise duty shall not be levied on domestic technology based noodles (not ready to
eat- sinkea chauchau ) produced by noodles industry using hand machine.
(5) Excise duty shall not be levied on goods of personal use imported enjoying the
custom duty exemption facility under the notice regarding allowing passenger to
carry and bring goods and product for personal use
(6) Excise duty shall be exempted on import of prepared bus and its chassis, if imported
by cooperative or organization and company registered for the purpose of operating
public vehicle with at least five buses having a capacity of 40 seat and more. The
motor vehicle imported through such means shall not be sold, distributed,
transferred or transfer rights to it in any manner for the period of ten years from the
date of import. The entire of excise duty pursuant to the applicable laws shall be
levied in case of transfer, sell or transfer through any manner before ten years.
(7) Excise duty shall be exempted on import of one bus having capacity of 30 seat or
more for the purpose of transportation of students by community school on the
recommendation of Ministry of Science, Education and Technology, Government
of Nepal. The motor vehicle imported through such facilities shall not be sold,
distributed, transferred for the period of ten years. The entire of excise duty
pursuant to the applicable laws shall be levied in case of transfer, sell or transfer
through any manner before ten years.
(8) Eighty percent exemption on excise duty shall be granted to production of brandy
and wine produced by industry based on local fruits, established in least developed
area mentioned in Schedule-10 of Industrial Enterprises Act, 2076(2019)..
(9) Thirty Five percent excise duty exemption shall be provided to domestically
produce wine falling under heading 22.02 and 22.05 and Forty percent excise duty
exemption shall be provided to Cider falling under heading 22.06.
(10) For industries producing vehicles by assembling while importing vehicle in
unassembled stage under heading 87.02, 87.03 and 87.11 and during sale of
prepared vehicle produced by such industry shall be granted twenty-five percent
124
exemption on excise duty payable in case of falling heading 87.11, and 50 percent
exemption on excise duty payable in case of falling heading 87.02 and 87.03.
(11) Excise duty shall not be levied on domestic products falling under following
heading and subheading:
Heading: 02.01, 02.02, 02.03, 02.04, 02.05, 02.06, 02.07, 02.08, 02.09, 02.10,
03.04, 03.05, 03.06, 03.07, 03.08, 08.01, 08.02, 08.04, 08.06, 08.09, 08.12, 08.13,
09.06, 16.02, 16.03, 16.04, 16.05, 20.01, 20.02, 20.03, 20.04, 20.05, 20.06, 20.07,
20.08,21.05, 24.01, 25.15, 25.16, 68.02, 94.01, 94.03, and 94.06
Sub- Heading: 1701.13.10, 1701.14.10, 1704.10.00, 1704.90.00, 2005.10.00,
2005.20.90, 2005.40.00, 2005.51.00, 2005.59.00, 2005.60.00, 2005.70.00,
2005.80.00, 2005.91.00, 2005.99.00, 2101.11.00, 2101.12.00, 2101.20.00,
2101.30.00, 8507.10.00 and 8507.20.00
(12) Excise duty shall be levied on total weight per KG products sub heading
2106.90.60 of heading21.06 and sub heading 2403.99.10, 2403.99.20 and
2403.99.30 of heading 24.03.
(13) Licensee importing liquor, beer and cigarette or its licensed seller shall publicly
publish a notice to inform the retail price at the beginning of the fiscal year and if
the price is changed, immediately upon such changes.
(14) The Director General may, for statistical purposes, add digits to the eight-digit sub-
heading determined for the purposes of the rate of excise duty.
(15) The Department may, as required and in consultation with the Customs Department,
interpret and specify the harmonized codes of the excisable goods.
125

Excise Duty Act, 2058 (2002: An Act Made To Amend and Codify The Laws Relating To Excise Duty

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Excise Duty Act, 2058 (2002: An Act Made To Amend and Codify The Laws Relating To Excise Duty

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(Unofficial Translation)

Excise Duty Act, 2058 (2002)

Date of Royal Seal and Publication

2058/10/17 (30 January 2002)

Amendment: Date of Authentication and Publication:

3. Some Nepal Laws Amendment, Unification, 2074/06/30 (16 October 2017)

4. The Financial Act, 2075 (2018) 2075/03/32 (16 July 2018)

5. The Financial Act, 2076 (2019) 2076/03/30 (15 July 2019)

6. The Financial Act, 2077(2020) 2077/03/15 (29 June 2020)

Act Number 17 of the year 2058 (2002)

(b) “Goods” means both moveable and immoveable property.

(c) “Services” means anything other than goods.

(e) “License” means the license granted pursuant to Section 9.

◉ (g) “Production” means the act of constructing, processing, manufacturing or

(1) The factory price in the context of goods produced,

(o3) “L.P.” means the strength of pure ethanol in London Proof.

(o5) “U.P.” means the strength less than London Proof.

(o6) “O.P.” means the strength more than London Proof.

(p) “Prescribed” or “as prescribed” means prescribed or as prescribed in the Rules

(3) If any goods exported upon production or preparation in Nepal is to be re-

(d) In case of import of service, as prescribed by the Department.

(2) Notwithstanding anything contained in Sub-section (1), in case of certain goods

(4) Notwithstanding anything contained in Sub-section (2) and (3), a departmental

(b) A licensee producing quids of tobacco (bidi) tobacco (surti), readymade

(b) appears contrary to public interest,

 (d) in case of dissolution of licensed entity or if the licensee files an application

 (e) in case of failure to renew license pursuant to Section (9).

(a) Deducting from the amount, if any, refundable to such a person,

Explanation: For the purposes of this Clause, the term “benefits”

11. Investigation to be carried if substantial basis found: If there is substantial reason to

(a) to enter into such an enterprise, building, land, vehicle or place,

(d) to suspend the license, and

♦Provided that, such suspension shall not exceed the period of

so received or information received verbally upon made in writing shall be sent to

(a) Ten per cent of the claimed amount to the informant,

(2) In case licensee producing or importing liquor, beer, cigarette or tobacco

(a) Conceal, hide or evade the excise duty,

(d) If an enterprise producing liquors as rum, gin, brandy, vodka, whiskey

(a) In the event of re-determination of the price or determination of additional

(b) In the event of sale or storage of excisable goods or services without

(d) In the event of failure to maintain updated accounts as referred to Sub-

(g) In the event of obstruction in the act of inspection as referred to in Sub-

(i) If the output recovery (pratilabdi) of production of excisable goods or

(s) While examining the stock of a licensee producing liquors, cigarettes,

(6) Notwithstanding anything contained in Sub-section (4), in cases where a

(7) A person who makes an application for administrative review or an appeal

-Other meat of sheep, fresh or chilled:

-Of fowls of the species Gallus

manatees and dugongs (mammals of

the order Sirenia); of seals, sea lions

tschawytscha, Oncorhynchus kisutch,

spp., Mylopharyngodon piceus, Catla

0304.62.00 --Catfish (Pangasius spp., Silurus spp., Value Percent 5

(Lates niloticus) and snakeheads

catla, Labeo spp., Osteochilus hasselti,

spp., Carassius spp.,

(Gadus morhua, Gadus ogac, Gadus

(Pangasius spp., Silurus spp., Clarias