current tariff rate and with notification number

[Guest]

dear experts,

pls. provide current tariff rate and with notification number and their sr. no. as per given below mentioned chapter number.

chapter no. tariff / duty rate tariff notification number notification sr. no.

84137010 ? ? ?

84138130 ? ? ?

85011020 ? ? ?

72044900 ? ? ?

i tried to find everywhere but i am failed to get exact details so i hope that with the help of you

i will get correct guidance.

awaiting for your prompt reply.

regards,

Manan Pandya

[Mahir S]

The effective Basic excise duty rate for chapter heading No. 84 and 85 is 10 % - Please Refer C.E. notification no. 04/2014 dated 17.02.2014.

For chapter heading no. 72 , the Basic excise duty rate is 12% i.e. Tariff Rate.

[Guest]

dear experts,

thank you for your prompt reply...

but let me clear my doubt. chapter 84 under sub heading whole chapter tariff containing 10%? because 84137010 who is availing exemption notification previously notification no.12/2012 , dated: 17/03/2012 with S.I. 235 - @6%.because under this chapter agriculture pump set is 6% duty .

So please clear it for this chapter tariff number ....as well as 84138130.

because i can not understand this notification 04/2014. for chapter heading 84. and their sub heading. (84137010 and 84138130).

awaiting for your reply...

regards,

Manan Pandya

[Mahir S]

Sir,

The rate of duty for chapter 84 is 10% as explained above.

Vide notification no. 12/2012, further exemption is granted to various items including chapter heading no. 8413 whose EFFECTIVE rate of duty is 6 %. As the chapter heading 8413 is also included in the said notification no. 12/2012, therefore it is simultaneously available for all sub heading of 8413 including chapter sub heading no. 84137010 and 84138130.

In short, the effective rate of duty for chapter sub heading no. 84137010 and 84138130 is 6% and u need not get confused with notification no. 04/2014 which prescribes tariff rate of duty as 10 %.

[Guest]

Dear Expert,

Thank you so much for your reply. now i am clear ...

thanks a lot again.

regards,

Manan Pandya

AI Summary

Excise duty rates: exemptions can lower chapter tariff rates under specific notifications, altering the effective duty payable. The document explains that the chapter-level tariff sets a baseline duty for headings 84 and 85, but a separate exemption notification lowers the effective duty for items listed under chapter heading 8413, thereby applying the reduced effective rate to its subheadings. Chapter 72 is subject to its own prescribed tariff. The correct application requires treating the chapter tariff as the default and applying any specific exemption notification that explicitly covers the subheading to determine the effective duty payable.