chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Financial Act, 2024

lers of heading 84.02 or 84.03 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units.
 ८४०४.१०.०० -Auxiliary plant for use with boilers of heading 84.02 or 84.03
 ८४०४.२०.०० -Condensers for steam or other vapour power units
 ८४.०५ Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers.
 ८४०५.१०.०० -Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers
 ८४.०६ Steam turbines and other vapour turbines.
 ८४०६.१०.०० -Turbines for marine propulsion
 -Other turbines
 ८४०६.८१.०० --Of an output exceeding 40 MW
 ८४०६.८२.०० --Of an output not exceeding 40 MW
 ८४.१० Hydraulic turbines, water wheels, and regulators therefor.
 -Hydraulic turbines and water wheels:
 ८४१०.११.०० --Of a power not exceeding 1,000 kW
 ८४१०.१२.०० --Of a power exceeding 1,000 kW but not exceeding 10,000 kW
 ८४१०.१३.०० --Of a power exceeding 10,000 kW
 ८४.१३ Pumps for liquids, whether or not fitted with a measuring device; liq uid elevators.
 -Other centrifugal pumps
 Operated by mineral fuel (gasoline):
 ८४१३.७०.११ Of a capacity of 2 to 8 horsepower

 उप-शीर्षक (Sub-heading) कोड (Code) विवरण (Description)

 ८४.१६ ८४१३.७०.९९ Water drawing pumps operated by battery (D.C. pumps)
 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances.
 ८४१६.१०.०० -Furnace burners for liquid fuel
 ८४१६.२०.०० -Other furnace burners, including combination burners
 ८४१६.३०.०० -Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances
 ८४.१७ Industrial or laboratory furnaces and ovens, including incinerators, non-electric.
 ८४१७.१०.०० -Furnaces and ovens for the roasting, melting or other heat-treatment of ores, pyrites or of metals
 ८४१७.२०.०० -Bakery ovens, including biscuit ovens
 ८४१७.८०.०० -Other
 ८४.१९ Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 84.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, di
Financial Act, 2024

ts or oils.

 ८४३८.१०.०० -Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products
 ८४३८.२०.०० -Machinery for the manufacture of confectionery, cocoa or chocolate
 ८४३८.३०.०० -Machinery for sugar manufacture
 ८४३८.४०.०० -Brewery machinery
 ८४३८.५०.०० -Machinery for the preparation of meat or poultry
 ८४३८.६०.०० -Machinery for the preparation of fruits, nuts or vegetables
 -Other machinery
 ८४३८.८०.१० Tea sorting machine, CTC machine, tea fermenting machine, tea dryer machine, LTP machine
 ८४३८.८०.९० Other machinery
 ८४.३९ Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard.
 ८४३९.१०.०० -Machinery for making pulp of fibrous cellulosic materials
 ८४३९.२०.०० -Machinery for making paper or paperboard
 ८४३९.३०.०० -Machinery for finishing paper or paperboard
 ८४.४० Book-binding machinery, including book-sewing machines.
 ८४४०.१०.०० -Machinery
 ८४.४१ Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds.
 ८४४१.१०.०० -Cutting machines
 ८४४१.२०.०० -Machines for making bags, sacks or envelopes
 ८४४१.३०.०० -Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding

 ८४४१.४०.०० -Machines for moulding articles in paper pulp, paper or paperboard

 ८४४१.८०.०० -Other machinery
 ८४.४२ Machinery, apparatus and equipment (other than the machines of headings 84.56 to 84.65) for preparing or making plates, cylinders or other printing components; plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished).
 ८४४२.३०.०० -Machinery, apparatus and equipment
 ८४.४३ Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof.
 -Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42:
 ८४४३.११.०० --Offset printing machinery, reel-fed
 ८४४३.१२.०० --Offset printing machinery, sheet-fed, office type (using sheets of a size not exceeding 22 cm x 36 cm in the unfolded state)
 ८४४३.१३.०० --Other offset printing machinery
 ८४४३.१४.०० --Letterpress printing machinery, reel fed, excluding fle
Financial Act, 2024

xographic printing
 ८४४३.१५.०० --Letterpress printing machinery, other than reel fed, excluding flexographic printing
 ८४४३.१६.०० --Flexographic printing machinery
 ८४४३.१७.०० --Gravure printing machinery
 ८४४३.१९.०० --Other
 ८४.४४ ८४४४.००.०० Machines for extruding, drawing, texturing or cutting man-made textile materials.

 ८४.४५ Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 84.46 or 84.47.

 -Machines for preparing textile fibres:
 ८४४५.११.०० --Carding machines
 ८४४५.१२.०० --Combing machines
 ८४४५.१३.०० --Drawing or roving machines
 ८४४५.१९.०० --Other
 ८४४५.२०.०० -Textile spinning machines
 ८४४५.३०.०० -Textile doubling or twisting machines
 ८४४५.४०.०० -Textile reeling or winding (including weft-winding) machines
 ८४४५.५०.०० -Other
 ८४.४६ Weaving machines (looms).
 ८४४६.१०.०० -For weaving fabrics of a width not exceeding 30 cm
 -For weaving fabrics of a width exceeding 30 cm, shuttle type:
 ८४४६.२१.०० --Power looms
 ८४४६.२९.०० --Other
 ८४४६.३०.०० -For weaving fabric s of a width exceeding 30 cm, shuttleless type
 ८४.४७ Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting.
 -Circular knitting machines:

 उप-शीर्षक (Sub-heading) कोड (Code) विवरण (Description)

 ८४४७.११.०० --With cylinder diameter not exceeding 165 mm
 ८४४७.१२.०० --With cylinder diameter exceeding 165 mm
 ८४४७.२०.०० -Flat knitting machines; stitch-bonding machines
 ८४४७.९०.०० -Other
 ८४.४९ Machinery for making or finishing felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats.
 ८४४९.००.१० Face mask making machine
 ८४४९.००.२० Other machines
 ८४४९.००.९० Parts
 ८४.५१ Machinery (other than machines of heading 84.50) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made-up textile articles; machines for applying paste to base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics.
 -Drying machines:
Financial Act, 2024

3. Services provided by the Government of Nepal, Provincial or Local levels. 4. Financial service, life insurance service, accident insurance, health insurance, reinsurance service, agricultural crop insurance, fruit insurance, bee insurance, animal insurance, poultry insurance, fish insurance, micro insurance, money transfer, money exchange, SWIFT service, hire purchase transaction, deposit and loan security service, capital market business, securities business, merchant banking business, commodity futures market and securities and commodity brokerage business. 5. Parts and accessories under heading 87.08 used in electric rickshaws imported by industries registered with the objective of producing electric rickshaws in Nepal for their production purposes. 6. Goods falling under the following sub-headings, imported upon the recommendation of the Alternative Energy Promotion Centre, for generating electricity from solar power and used in the production of solar thermal energy and for equipment operating solely on solar energy:

 (a) 7410.21.00, 7607.19.00, 8403.10.00, 8403.90.00, 8412.80.00, 8419.34.00, 8516.60.11, 8516.60.12 and 8516.60.19
 (b) Lithium-ion batteries falling under sub-heading 8507.60.00, with capacity of less than 12 volts and less than 10 amperes, used in solar lanterns. 7. Spare parts imported by jute industries for the operation of their industry, upon the recommendation of the Department of Industries. 8. Woollen yarn (excluding synthetic and acrylic) used in sweaters knitted by hand domestically. 9. Goods received as grants for any calamity or charitable purpose, with approval from the Ministry of Finance, Government of Nepal. 10. Goods for personal use not attracting customs duty, imported under the rules regarding goods for personal use that passengers may bring and take. 11. Value Added Tax exemption shall be given on construction equipment, machinery, tools, and related parts and raw materials (steel sheets) necessary for hydropower generation, distribution and transmission line projects, imported by the concerned hydropower project or its contractor or promoter and supplied to the project, upon the recommendation of the Investment Board for projects operating with its approval, the Alternative Energy Promotion Centre for projects operating with its approval, and the Department of Electricity Development for other projects (including projects operated by Nepal Electricity Authority). 12. Value Added Tax exemption shall be given on construction equipment, plants, machinery, tools and related parts, explosives, penstock pipes, and steel plates imported by the promoter of the concerned project, the project, or its contractor, for reservoir and semi-reservoir hydropower projects with a capacity exceeding two hundred megawatts which have completed financial closure by the month of Chaitra of the year 2082 B.S., upon the recommendation of the Investment Board for projects approved by it, and of the Department of Electricity Development for other projects (including projects operated by Nepal Electricity Authority).
Financial Act, 2024

Provided that while making recommendations pursuant to this clause, the recommendation must be in accordance with the quantities mentioned in the detailed engineering design report of the hydropower project. 13. Value Added Tax shall not be levied when vehicles, not exceeding ten years from the initial year of manufacture, imported by diplomatic missions or donor agencies under diplomatic facility or duty facility, are transferred to a project in accordance with its approved annual work program and converted to government number plates, or when vehicles, not exceeding ten years from the initial year of manufacture, imported for a project with full or partial duty facility (except those imported on credit or bank guarantee), are, after the completion of the project, converted to government number plates with the approval of the Ministry of Finance, Government of Nepal, and transferred to a government body. 14. Value Added Tax shall not be levied on vehicles imported under duty facility by diplomatic missions, projects, individuals and other government bodies and non-governmental organizations, which are over ten years from the initial year of manufacturing, or old vehicles used by diplomatic missions and diplomatic staff that are inoperable due to accident or technical reasons, if the Ministry of Finance approves their scrapping to a non-reusable state and cancellation of registration. 15. Value Added Tax payable on vehicles imported for personal use by a Nepali citizen under Value Added Tax exemption shall be exempted upon the basis of the approval of the Department when the owner dies and the vehicle is transferred to the name of their husband or wife. 16. Value Added Tax payable on one bus with a capacity of 30 seats or more imported by a community educational institution for the purpose of transporting students, upon the recommendation of the Ministry of Education, Science and Technology, Government of Nepal, shall be exempted. The vehicle imported under this facility shall not be sold, distributed, transferred, or have its name transferred for ten years. If the name is transferred, sold, or rights are transferred in any way before ten years, the full Value Added Tax shall be levied as per prevailing law. 17.
Financial Act, 2024

The vehicle imported under this facility shall not be sold, distributed, transferred, or have its name transferred for ten years. If the name is transferred, sold, or rights are transferred in any way before ten years, the full Value Added Tax shall be levied as per prevailing law. 17. If industries not availing the facility of bonded warehouse or cash deposit (passbook) import raw materials, auxiliary raw materials, and packaging materials not produced in Nepal necessary for producing goods for export, and export the finished goods produced therefrom within a specified period according to the specified procedure, the tax levied at the customs point on importing such raw materials, auxiliary raw materials, and packaging materials shall be refunded at the customs point itself, for goods specified in a notice published in the Nepal Gazette, from the date and to the extent specified in that notice. 18. Machinery purchased by an industry for reprocessing batteries for that purpose. 19. Services for issuing certificate of origin for export purposes. Group 12: Building and Land

 Purchase, sale and rental of houses and land (excluding services provided by hotels, guest houses and apartments, or commercially operated entities providing services akin to hotels and guest houses). Group 13: Betting, Casino and Lottery
 Activities related to providing facilities for betting or gambling, lottery. Note:
(1) For goods in Groups 1 to 11 above, exemption shall only apply if both the sub-heading and the name or description of the goods under an eight-digit sub-heading within a four-digit heading match. Goods falling under the "Other" sub-heading for which a specific name or description is not mentioned shall not be barred from exemption. The Department may, after consultation with the Customs Department as necessary, amend or modify the interpretation of exempted goods and services and the Harmonized Code of goods.

(2) If the Government of Nepal deems it appropriate to grant any exemption or tax refund on taxable goods, it may do so by publishing a notice in the Nepal Gazette. Schedule-2
(Relating to Sub-section (2) of Section 7)
Goods and Services Subject to Tax at Zero Rate

1. Exported goods: Where the supply of goods is proven to have been:
 (a) Exported, or
 (b) Placed as stores on an international flight with a destination outside Nepal, or
 (c) Placed for retail sale, supply, or consumption on an international flight with a destination outside Nepal. 2.
Financial Act, 2024

Exported goods: Where the supply of goods is proven to have been:
 (a) Exported, or
 (b) Placed as stores on an international flight with a destination outside Nepal, or
 (c) Placed for retail sale, supply, or consumption on an international flight with a destination outside Nepal. 2. Services supplied to a person outside Nepal:
 (a) Services supplied by a person resident in Nepal to a person outside Nepal who has no commercial establishment, business representation, or legally recognized representation in Nepal.
 (b) Supply of goods or services by a person registered as resident in Nepal to a person resident outside Nepal. 3. Goods and services imported by a person or mission entitled to diplomatic facility, and persons employed in a diplomatic mission entitled to duty facility, upon the recommendation of the Ministry of Foreign Affairs, Government of Nepal. 4. If any previous treaty or agreement provided sales tax exemption on importation, zero-rate facility shall be provided on supplies made through local purchase from registered taxpayers for the duration of such treaty or agreement, upon the recommendation of the concerned project. 5. Raw materials and manufactured goods sold to industries operating in a Special Economic Zone established pursuant to prevailing law. 6. If machinery, tools and their parts, equipment, penstock pipes or iron sheets used to make them, which are required for hydropower projects, are manufactured by a local industry and supplied directly to the concerned project or to the project through its contractor, such industry shall be provided zero-rate facility on that transaction, as per the procedure prescribed by the Department, upon the recommendation of the Investment Board for projects operating with its approval, the Alternative Energy Promotion Centre for projects operating with its approval, and the Department of Electricity Development for other projects. 7. If sculpture, painting, architecture and other handicrafts of similar nature, produced domestically by cottage and small entrepreneurs, are exported through approved export trading houses of Nepal, the Value Added Tax paid on the raw materials used in producing such goods shall be refunded after completing the procedure prescribed by the Department. 8. Scooters specifically designed for use by persons with disabilities. 9. If machinery, equipment, and construction materials as per an approved master list, required for operating projects in Nepal pursuant to a bilateral or multilateral agreement concluded with the consent of tax exemption from the Ministry of Finance, Government of Nepal, are manufactured by a domestic industry and supplied directly to the concerned project or through its contractor, such industry shall be provided zero-rate facility on that transaction, as per the procedure prescribed by the Department. 10.
Financial Act, 2024

10. Deep cycle lead acid batteries falling under sub-heading 8507.20.00, manufactured by a domestic industry, used in electric vehicles, upon the recommendation of the Department of Environment, Ministry of Forests and Environment, Government of Nepal. 35. Amendment to the Excise Act, 2058: In the Excise Act, 2058, -
(1) In clause (ja1) of section 2, the word "Cigars" is replaced by the words "Cigars, electronic cigarettes (vape) and hookah flavours".

(2) For sub-section (4) of section 3ka, the following sub-section (4) is substituted:-
"(4) The excise duty paid on goods that remain in stock due to loss or damage caused by fire, theft, accident, destructive activities, or expiry of the usage period, may be deducted as prescribed by the Department."

(3) For clause (kha) of sub-section (2) of section 4ga, the following clause (kha) is substituted:-
"(kha) Vehicles imported under duty facility by diplomatic missions, projects, individuals and other government bodies and non-governmental organizations, which are over ten years from the initial year of manufacturing, or old vehicles used by diplomatic missions and diplomatic staff that are inoperable due to accident or technical reasons, if the Ministry approves their scrapping to a non-reusable state and cancellation of registration."

(4) In section 9, -
 (a) After the word "Goods" in the proviso clause of sub-section (1), the word "import," is inserted.
 (b) For sub-section (6ka), the following sub-section (6ka) is substituted:-
 "(6ka) If renewal is not obtained within the period mentioned in sub-section (5), a penalty of fifty percent of the renewal fee shall be payable within the first three months after such period, one hundred percent within the subsequent three months, and two hundred percent for the remaining period of that fiscal year."

(5) After the word "Test" in section 10cha, the words "from the Department's laboratory or a laboratory designated by the Department" are inserted.

(6) After section 10ja, the following section 10ja1 is inserted:-

"10ja1.
Financial Act, 2024

Use of Excise Stamps: (1) Excise stamps shall be used on excisable goods specified by the Department which are produced or imported in Nepal.

(2) The format of the excise stamp shall be as determined by the Department."

(7) At the end of section 10ta, the following explanation is added:-

"Explanation: For the purpose of this section, 'counterfeit excise stamp' means:

(1) An excise stamp not conforming to, or differing from, the security symbols, features or quality approved by the Department,
(2) An excise stamp issued for one industry or establishment used by another industry or establishment,
(3) An excise stamp issued for products of one category used on products of another category without the approval of the Department,
(4) An excise stamp that has been used once and is reused,
(5) An excise stamp that is torn, broken, or has a fake QR code."

(8) After section 10ta, the following section 10tha is inserted:-

"10tha. Power to Destroy: (1) Excise stamps that are unsuitable for use due to non-conformity with the characteristics or standards specified by the Department, kept in stock, unaccounted for, damp, mouldy, insect-eaten, torn, unsuitable due to a change in the emblem of the Government of Nepal, serial number mismatch, lack of serial number, size and shape mismatch, partially burnt due to fire, damaged due to destructive activities, or otherwise unusable, may be destroyed by a designated committee after verifying the quantity.
Financial Act, 2024

Provided that, in the case of old stamps whose quantity cannot be verified, a committee may destroy them after preparing a site inspection report as per the status quo.

(2) Tobacco products, cigarettes, beer, wine, and other excisable goods that are unfit for consumption due to the expiry of their consumption period may be destroyed as prescribed."

(9) In sub-section (4) of section 16, -
 (a) In clause (ta), the words "Self removal" are replaced by the words "Self removal by the establishment of goods produced by itself".
 (b) In clause (dha), the words "prescribed pursuant to the Excise Rules, 2059" are replaced by the word "prescribed".

(10) Wherever the words "Tobacco substances" appear, they are replaced by the words "Tobacco goods", and the word "Chulai" is replaced by the word "Distillation".

(11) For the Schedule in the Principal Act, the following Schedule is substituted:-

Schedule
(Relating to Section 3)
Excise Duty Fixation

 Heading Sub-heading Description of Goods or Services Excise Duty Rate (Percentage of value, unless otherwise specified)

 04.02 Milk and cream, concentrated or containing added sugar or other sweetening matter.
 -In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%:
 0402.10.10 Skimmed milk 5
 0402.10.90 Other 5
 -In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%:
 0402.21.00 --Not containing added sugar or other sweetening matter 5
 --Other:
 0402.29.90 Other 5
 --Other:
 0402.91.00 --Not containing added sugar or other sweetening matter 5
 0402.99.00 --Other 5

 08.01 Coconuts, Brazil nuts, cashew nuts, fresh or dried, whether or not shelled or peeled.

 -Coconuts:
 0801.110 --Desiccated 15
 0801.120 --In shell (endocarp) 15
 0801.190 --Other 15
 -Brazil nuts:
 0801.210 --In shell 15
 0801.220 --Shelled 15
 -Cashew nuts:
 0801.310 --In shell 10
 0801.320 --Shelled 15
 08.02 Other nuts, fresh or dried, whether or not shelled or peeled.
 -Almonds:
 0802.11.00 --In shell 10
 0802.12.00 --Shelled 15
 -Hazelnuts or filberts (Corylus spp.):
 0802.21.00 --In shell 15
 0802.22.00 --Shelled 15
 -Walnuts:
 0802.31.00 --In shell 15
 0802.32.00 --Shelled 15
 -Chestnuts (Castanea spp.):

 0802.41.00 --In shell 15

 0802.42.00 --Shelled 15
 -Pistachios:
 0802.51.00 --In shell 15
 0802.52.00 --Shelled 15
 -Macadamia nuts:
 0802.61.00 --In shell 15
 0802.62.00 --Shelled 15
 0802.80.00 -Areca nuts Rs. 100/- per kg
 -Other:
 0802.99.00 --Other 15
 08.03 Bananas, including plantains, fresh or dried. 0803.10.00 -Plantains 5
 0803.90.00 -Other 5
 08.04 Dates, figs, pineapples, avocados, guavas, mangoes, mangosteens, fresh or dried.
 -Dates:
 0804.10.10 Fresh 15
 0804.10.20 Dried 15
 -Figs:
 0804.20.10 Fresh 5
 0804.20.90 Other 10
 0804.30.00 -Pineapples 5
 0804.40.00 -Avocados 5
 -Guavas, mangoes and mangosteens:
 0804.50.10 Guavas 5
 0804.50.20 Mangoes 5
 0804.50.30 Mangosteens 5
 08.06 Grapes, fresh or dried. 0806.20.0 -Dried 10

 08.09 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
Financial Act, 2024

0806.20.0 -Dried 10

 08.09 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. 0809.10.00 -Apricots 10
 08.12 Fruit and nuts, provisionally preserved, but unsuitable in that state for immediate consumption. 0812.10.00 -Cherries 10
 0812.90.00 -Other 10
 08.13 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. 0813.10.00 -Apricots 10
 0813.20.00 -Prunes 10
 0813.40.00 -Other fruit 10
 0813.50.00 -Mixtures of nuts or dried fruits of this Chapter 10
 09.04 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.
 -Pepper:
 --Neither crushed nor ground:
 0904.11.1 Pipla (long pepper) 15
 0904.11.2 White pepper 15
 0904.11.3 Black pepper 15
 0904.11.4 Timur (Sichuan pepper) 15
 0904.11.9 Other 15

 --Crushed or ground:

 0904.12.10 Pepper 15
 0904.12.90 Other 15
 09.06 Cinnamon and cinnamon-tree flowers.
 - Neither crushed nor ground:
 0906.11.00 --Cinnamon (Cinnamomum zeylanicum Blume) 10
 0906.19.00 --Other 10
 0906.20.00 -Crushed or ground 10
 09.10 Ginger, saffron, turmeric (curcuma), bay leaves, curry and other spices.
 -Ginger:
 --Neither crushed nor ground:
 0910.11.10 Fresh 5
 0910.11.90 Other 5
 0910.12.0 --Crushed or ground 5
 0910.20.0 -Saffron 5
 -Turmeric (curcuma):
 0910.30.10 Fresh 5
 0910.30.20 Powder or flour 5
 0910.30.90 Other 5
 11.06 Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8. 1106.10.00 -Of the dried leguminous vegetables of heading 07.13 20
 1106.20.00 -Of sago or of roots or tubers of heading 07.14 20
 1106.30.00 -Of the products of Chapter 8 20
 12.03 1203.00.0 Copra 15
 12.07 Other oil seeds and oleaginous fruits, whether or not broken.
 -Other:
 1207.91.00 --Poppy seeds 15
 1207.99.0 --Other 15
 14.01 Vegetable materials of a kind used primarily for plaiting or tying (e.g., bamboo, rattan, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)
 1401.10.00 -Bamboos 10
 1401.20.00 -Rattans 10
 1401.90.00 -Other 10
 14.04 Vegetable products not elsewhere specified or included. 1404.20.00 -Cotton linters 5
 -Other:
 1404.90.10 Semi-finished khayerkatha (catechu resin) Rs. 17/- per kg
 1404.90.20 Khayer kath (catechu) Rs. 15/- per kg
 1404.90.30 Leaves for wrapping bidis 5
 1404.90.40 Betel leaves 10
 1404.90.50 Rudraksha seeds 10
 1404.90.70 Soapnuts (reetha) 10
 1404.90.80 Broom grass (amriso) 10
 Other:
 1404.90.99 Other 10
 15.17 Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16. 1517.90.00 -Other 10
 16.01 1601.00.00 Sausages and similar products, of meat, offal, blood or insects; food preparations based on these products.
Financial Act, 2024

1517.90.00 -Other 10
 16.01 1601.00.00 Sausages and similar products, of meat, offal, blood or insects; food preparations based on these products. 15
 16.02 Other prepared or preserved meat, offal, blood or insects.
 -Of domestic fowls of heading 01.05:
 1602.31.00 --Of turkeys 15
 1602.32.00 --Of fowls of the species Gallus domesticus 15
 1602.39.00 --Other 15
 -Of swine:
 1602.41.00 --Hams and cuts thereof 15
 1602.49.00 --Other, including mixtures 15
 16.03 1603.00.00 Extracts and juices of meat, fish, crustaceans, molluscs or other aquatic invertebrates. 15
 16.04 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.
 -Fish, whole or in pieces, but not minced:
 1604.11.00 --Salmon 15
 1604.12.00 --Herrings 15
 1604.13.00 --Sardines, sardinella and brisling or sprats 15
 1604.14.00 --Tunas, skipjack tuna and bonito (Sarda spp.) 15
 1604.15.00 --Mackerel 15
 1604.16.00 --Anchovies 15
 1604.17.00 --Eels 15
 1604.19.00 --Other 15
 1604.20.00 -Other prepared or preserved fish 15
 -Caviar and caviar substitutes:
 1604.32.00 --Caviar substitutes 15
 16.05 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. 1605.10.00 -Crab 15
 -Shrimps and prawns:
 1605.21.00 --Not in airtight containers 15
 1605.29.00 --Other 15
 1605.30.00 -Lobster 15
 -Molluscs:
 1605.52.00 --Scallops, including queen scallops 15
 1605.53.00 --Mussels 15
 1605.54.00 --Cuttle fish and squid 15
 1605.55.00 --Octopus 15
 1605.59.00 --Other 15
 -Other aquatic invertebrates:
 1605.69.00 --Other 15
 17.01 Cane or

yaml
 -Beans, (Vigna spp., Phaseolus spp.):

 2005.51.00 --Shelled beans 15
 2005.59.00 --Other 15
 2005.60.00 -Asparagus 15
 2005.70.00 -Olives 15
 2005.80.00 -Sweet corn (Zea mays var. saccharata) 15
 -Other vegetables and mixtures of vegetables:
 2005.91.00 --Bamboo shoots 15
 2005.99.00 --Other 15
 20.06 2006.00.00 Vegetables, fruits, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallized). 15
 20.07 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter.
Financial Act, 2024

15
 20.07 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. 2007.10.00 -Homogenized preparations 15
 -Other:
 2007.91.00 --Citrus fruits 15
 2007.99.00 --Other 15
 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 15
 --Other, including mixtures:

 Heading Description of Goods Rate

 2008.19.10 Roasted or roasted and salted gram 15
 2008.19.20 Roasted or roasted and salted cashew nuts 15
 2008.19.30 Roasted or roasted and salted pistachios 15
 2008.19.40 Roasted or roasted and salted ground-nuts 15
 2008.19.90 Other 15
 2008.20.00 -Pineapples 15
 2008.30.00 -Citrus fruits 15
 2008.40.00 -Pears 15
 2008.50.00 -Apricots 15
 2008.60.00 -Cherries 15
 2008.70.00 -Peaches, including nectarines 15
 2008.80.00 -Strawberries 15
 -Other, including mixtures other than those of subheading 2008.19:
 2008.91.00 --Palm hearts 15
 2008.93.00 --Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea) 15
 2008.97.00 -- Mixtures 15
 --Other:
 2008.99.90 Other 15
 20.09 Fruit juices (including grape must and coconut water) 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 Per liter Rs. 13.50
 2009.12.00 --Not frozen, of a Brix value not exceeding 20 Per liter Rs. 13.50
 2009.19.00 --Other Per liter Rs. 13.50
 -Grapefruit juice; Pomelo juice: Per liter Rs. 13.50
 2009.21.00 --Of a Brix value not exceeding 20 Per liter Rs. 13.50
 2009.29.00 --Other Per liter Rs. 13.50
 -Juice of any other single citrus fruit: Per liter Rs. 13.50
 2009.31.00 --Of a Brix value not exceeding 20 Per liter Rs. 13.50
 2009.39.00 --Other Per liter Rs. 13.50
 -Pineapple juice: Per liter Rs. 13.50
 2009.41.00 --Of a Brix value not exceeding 20 Per liter Rs. 13.50
 2009.49.00 --Other Per liter Rs. 13.50
 2009.50.00 -Tomato juice Per liter Rs. 13.50
 -Grape juice (including grape must): Per liter Rs. 13.50
 2009.61.00 --Of a Brix value not exceeding 30 Per liter Rs. 13.50
 2009.69.00 --Other Per liter Rs. 13.50
 -Apple juice: Per liter Rs. 13.50
 2009.71.00 --Of a Brix value not exceeding 20 Per liter Rs. 13.50
 2009.79.00 --Other Per liter Rs. 13.50
 -Juice of any other single fruit, nut or vegetable:
 2009.89.00 --Juice of cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); juice of lingonberries (Vaccinium vitis-idaea): Per liter Rs. 13.50
 --Other:
 2009.89.10 Mango juice Per liter Rs. 13.50
 2009.89.90 Other Per liter Rs. 13.50
 2009.90.00 -Mixtures of juices Per liter Rs.
Financial Act, 2024

13.50
 -Juice of any other single fruit, nut or vegetable:
 2009.89.00 --Juice of cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); juice of lingonberries (Vaccinium vitis-idaea): Per liter Rs. 13.50
 --Other:
 2009.89.10 Mango juice Per liter Rs. 13.50
 2009.89.90 Other Per liter Rs. 13.50
 2009.90.00 -Mixtures of juices Per liter Rs. 13.50
 21.01 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof.
 -Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
 2101.11.00 -- Extracts, essences and concentrates 10
 2101.12.00 --Preparations with a basis of extracts, essences or concentrates or with a basis of coffee 10
 2101.20.00 -Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté 10
 2101.30.00 -Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 10
 21.03 Sauces and preparations therefor; mixed condiments and seasonings; mustard flour and meal and prepared mustard. 2103.30.00 -Mustard flour and meal and prepared mustard 10
 21.05 2105.00.00 Ice cream and other edible ice, whether or not containing cocoa. 30
 21.06 Food preparations not elsewhere specified or included.
 -Other:
 2106.90.10 --Roasted and salted or spiced snacks (dal moth, mixture, bhujia, chameena) 5
 2106.90.20 Betel nut product (pan masala) not containing tobacco Per kg Rs. 875.-
 2106.90.60 Flavored areca nut not containing tobacco Per kg Rs. 375.-
 22.02 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09.
 -Other:
 2202.91.00 --Non-alcoholic beer Per liter Rs. 45.-
 --Other:
 2202.99.10 Energy drinks Per liter Rs. 52.-
 2202.99.20 Soft drinks Per liter Rs. 25.-
 2202.99.30 Flavored milk drinks Per liter Rs. 25.-
 2202.99.90 Other Per liter Rs. 25.-
 22.03 Beer made from malt:
 2203.00.10 Containing up to 5% alcohol Per liter Rs. 240.-
 2203.00.20 Containing more than 5% alcohol Per liter Rs. 240.-
 22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09
 -Sparkling wine:
 2204.10.10 Containing up to 12% alcohol Per liter Rs. 460.-
 2204.10.20 Containing more than 12% up to 17% alcohol Per liter Rs. 460.-
 2204.10.30 Containing more than 17% alcohol Per liter Rs. 535.-
 -Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
 --In containers holding 2 liters or less:
 2204.21.10 Containing up to 12% alcohol Per liter Rs.
Financial Act, 2024

460.-
 2204.10.30 Containing more than 17% alcohol Per liter Rs. 535.-
 -Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
 --In containers holding 2 liters or less:
 2204.21.10 Containing up to 12% alcohol Per liter Rs. 460.-
 2204.21.20 Containing more than 12% up to 17% alcohol Per liter Rs. 460.-
 2204.21.30 Containing more than 17% alcohol Per liter Rs. 535.-
 -- In containers holding more than 2 liters but not exceeding 10 liters:
 2204.22.10 Containing up to 12% alcohol Per liter Rs. 460.-
 2204.22.20 Containing more than 12% up to 17% alcohol Per liter Rs. 460.-
 2204.22.30 Containing more than 17% alcohol Per liter Rs. 535.-
 --Other:
 2204.29.10 Containing up to 12% alcohol Per liter Rs. 460.-

 Heading Code Description of Goods Rate

 2204.29.20 Containing more than 12% up to 17% alcohol Per liter Rs. 460.-
 2204.29.30 Containing more than 17% alcohol Per liter Rs. 535.-
 -Other grape must:
 2204.30.10 Containing up to 12% alcohol Per liter Rs. 460.-
 2204.30.20 Containing more than 12% up to 17% alcohol Per liter Rs. 460.-
 2204.30.30 Containing more than 17% alcohol Per liter Rs. 535.-
 22.05 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.
 -In containers holding 2 liters or less:
 2205.10.10 Containing up to 12% alcohol Per liter Rs. 460.-
 2205.10.20 Containing more than 12% up to 17% alcohol Per liter Rs. 460.-
 2205.10.30 Containing more than 17% alcohol Per liter Rs. 535.-
 -Other:
 2205.90.10 Containing up to 12% alcohol Per liter Rs. 460.-
 2205.90.20 Containing more than 12% up to 17% alcohol Per liter Rs. 460.-
 2205.90.30 Containing more than 17% alcohol Per liter Rs. 535.-
 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 elsewhere specified or included. Chhyang (Country beer) Per liter Rs. 48.-
 2206.00.20 Champagne, sherry, mead, perry, cider Per liter Rs. 516.-
 2206.00.30 Sake Per liter Rs. 516.-
 2206.00.40 Herb-mixed liquor, cocktails (alcoholic and alcoholic/non-alcoholic mixtures) and other fermented beverages containing more than 17% alcohol Per liter Rs. 516.-
 2206.00.90 Other Per liter Rs. 516.-
 22.07 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength.
 -Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher:
 2207.10.10 Undenatured ethyl alcohol Per liter Rs. 80.-
 2207.10.20 Rectified spirit used as raw material for liquor Per liter Rs. 80.-
 2207.10.30 E.N.A. (Extra Neutral Alcohol) Per liter Rs. 90.-
 2207.10.40 Anhydrous ethanol (containing more than 99% alcohol) Per liter Rs. 12.-
 2207.10.90 Other Per liter Rs.
Financial Act, 2024

80.-
 2207.10.20 Rectified spirit used as raw material for liquor Per liter Rs. 80.-
 2207.10.30 E.N.A. (Extra Neutral Alcohol) Per liter Rs. 90.-
 2207.10.40 Anhydrous ethanol (containing more than 99% alcohol) Per liter Rs. 12.-
 2207.10.90 Other Per liter Rs. 90.-
 -Denatured ethyl alcohol and other spirits, of any strength:

 Heading Code Description of Goods Rate

 2207.20.10 Denatured spirit (containing 80% to 99% alcohol) Per liter Rs. 35.-
 2207.20.90 Other Per liter Rs. 90.-
 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:
 2208.20.10 All types of alcoholic substances (including spirits) used as raw material for brandy Per liter Rs. 235.-
 Other:
 2208.20.91 Prepared brandy of strength 15 U.P. (containing 48.5% alcohol) Per liter Rs. 1860.- Per L.P. liter Rs. 2188.-
 2208.20.92 Prepared brandy of strength 25 U.P. (containing 42.8% alcohol) Per liter Rs. 1390.- Per L.P. liter Rs. 1853.-
 2208.20.93 Prepared brandy of strength 30 U.P. (containing 39.14% alcohol) Per liter Rs. 1290.- Per L.P. liter Rs. 1843.-
 2208.20.99 Other Per liter Rs. 1860.- Per L.P. liter Rs. 2188.-
 -Whiskies:

 Heading Code Description of Goods Rate

 2208.30.10 Alcoholic substances (including spirits) used as raw material for whisky Per liter Rs. 235.-
 Other:
 2208.30.91 Prepared whisky of strength 15 U.P. (containing 48.5% alcohol) Per liter Rs. 1860.- Per L.P. liter Rs. 2188.-
 2208.30.92 Prepared whisky of strength 25 U.P. (containing 42.8% alcohol) Per liter Rs. 1390.- Per L.P. liter Rs. 1853.-
 2208.30.93 Prepared whisky of strength 30 U.P. (containing 39.14% alcohol) Per liter Rs. 1290.- Per L.P. liter Rs. 1843.-
 2208.30.99 Other Per liter Rs. 1860.- Per L.P. liter Rs. 2188.-
 -Rum and other spirits obtained by distilling fermented sugarcane products:
 2208.40.10 Alcoholic substances (including spirits) used as raw material for rum and other spirits Per liter Rs. 235.-
 Other:
 2208.40.91 Prepared rum and other prepared spirits of strength 15 U.P. (containing 48.5% alcohol) Per liter Rs. 1860.- Per L.P. liter Rs. 2188.-

 Heading Code Description of Goods Rate

 2208.40.92 Prepared rum and other prepared spirits of strength 25 U.P. (containing 42.8% alcohol) Per liter Rs. 1390.- Per L.P. liter Rs. 1853.-
 2208.40.93 Prepared rum and other prepared spirits of strength 30 U.P. (containing 39.14% alcohol) Per liter Rs. 1290.- Per L.P. liter Rs. 1843.-
 2208.40.99 Other Per liter Rs. 1860.- Per L.P. liter Rs. 2188.-
 -Gin and Geneva:
 2208.50.10 Alcoholic substances (including spirits) used as raw material for gin and Geneva Per liter Rs. 235.-
 Other:
 2208.50.91 Prepared gin and Geneva of strength 15 U.P. (containing 48.5% alcohol) Per liter Rs. 1860.- Per L.P. liter Rs.
Financial Act, 2024

1860.- Per L.P. liter Rs. 2188.-
 -Gin and Geneva:
 2208.50.10 Alcoholic substances (including spirits) used as raw material for gin and Geneva Per liter Rs. 235.-
 Other:
 2208.50.91 Prepared gin and Geneva of strength 15 U.P. (containing 48.5% alcohol) Per liter Rs. 1860.- Per L.P. liter Rs. 2188.-
 2208.50.92 Prepared gin and Geneva of strength 25 U.P. (containing 42.8% alcohol) Per liter Rs. 1390.- Per L.P. liter Rs. 1853.-
 2208.50.93 Prepared gin and Geneva of strength 30 U.P. (containing 39.14% alcohol) Per liter Rs. 1290.- Per L.P. liter Rs. 1843.-

 Heading Code Description of Goods Rate

 2208.50.99 Other Per liter Rs. 1860.- Per L.P. liter Rs. 2188.-
 -Vodka:
 2208.60.10 Alcoholic substances (including spirits) used as raw material for vodka Per liter Rs. 235.-
 2208.60.91 Prepared vodka of strength 15 U.P. (containing 48.5% alcohol) Per liter Rs. 1860.- Per L.P. liter Rs. 2188.-
 2208.60.92 Prepared vodka of strength 25 U.P. (containing 42.8% alcohol) Per liter Rs. 1390.- Per L.P. liter Rs. 1853.-
 2208.60.93 Prepared vodka of strength 30 U.P. (containing 39.94% alcohol) Per liter Rs. 1290.- Per L.P. liter Rs. 1843.-
 2208.60.99 Other Per liter Rs. 1860.- Per L.P. liter Rs. 2188.-
 -Liqueurs and cordials:
 2208.70.10 Alcoholic substances (including spirits) used as raw material for liqueurs and cordials Per liter Rs. 235.-
 2208.70.20 Prepared beverages mixed with liquor (containing up to five percent alcohol) Per liter Rs 240.-
 Other:
 2208.70.91 Prepared liqueur and cordial of strength 15 U.P. (containing 48.5% alcohol) Per liter Rs. 1860.- Per L.P. liter Rs. 2188.-
 2208.70.92 Prepared liqueur and cordial of strength 25 U.P. (containing 42.8% alcohol) Per liter Rs. 1390.- Per L.P. liter Rs. 1853.-
 2208.70.93 Prepared liqueur and cordial of strength 30 U.P. (containing 39.94% alcohol) Per liter Rs. 1290.- Per L.P. liter Rs. 1843.-
 2208.70.99 Other Per liter Rs. 1860.- Per L.P. liter Rs. 2188.-
 -Other:
 2208.90.10 Alcoholic substances (including spirits) used as raw material for other liquor Per liter Rs. 235.-
 Other:
 2208.90.91 Of strength 15 U.P. (containing 48.5% alcohol) Per liter Rs. 1860.- Per L.P. liter Rs. 2188.-
 2208.90.92 Of strength 25 U.P. (containing 42.8% alcohol) Per liter Rs. 1390.- Per L.P. liter Rs. 1853.-
 2208.90.93 Of strength 30 U.P. (containing 39.94% alcohol) Per liter Rs. 1290.- Per L.P. liter Rs. 1843.-
 2208.90.94 Of strength 40 U.P. (containing 34.23% alcohol) Per liter Rs. 650.- Per L.P. liter Rs. 1083.-
 2208.90.95 Of strength 50 U.P. (containing 28.53% alcohol) Per liter Rs. 490.- Per L.P. liter Rs. 980.-
 2208.90.96 Of strength 70 U.P. (containing 17.12% alcohol) Per liter Rs. 60.- Per L.P. liter Rs. 200.-
 2208.90.99 Other Per liter Rs. 1860.- Per L.P. liter Rs.
Financial Act, 2024

650.- Per L.P. liter Rs. 1083.-
 2208.90.95 Of strength 50 U.P. (containing 28.53% alcohol) Per liter Rs. 490.- Per L.P. liter Rs. 980.-
 2208.90.96 Of strength 70 U.P. (containing 17.12% alcohol) Per liter Rs. 60.- Per L.P. liter Rs. 200.-
 2208.90.99 Other Per liter Rs. 1860.- Per L.P. liter Rs. 2188.-
 Note: But in case of imported liquor, if the alcoholic strength varies by up to one percent from the specified rate band, the same rate band shall apply; if the variation is more than one percent, excise duty shall be levied and collected according to the nearest higher rate band. 23.09 Preparations of a kind used in animal feeding
 2309.10.00 -Dog or cat food put up for retail sale 10
 24.01 Unmanufactured tobacco; tobacco refuse
 2401.10.00 -Tobacco not stemmed/stripped Per kg Rs. 130.-
 2401.20.00 -Tobacco partly or wholly stemmed/stripped Per kg Rs. 130.-
 2401.30.00 -Tobacco refuse Per kg Rs. 130.-
 24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. 2402.10.00 -Cigars, cheroots and cigarillos, containing tobacco Per piece Rs. 31.-
 -Cigarettes containing tobacco:
 2402.20.10 Without filter Per M Rs. 752.-
 With filter:
 2402.20.21 Of length up to 70 mm Per M Rs. 1740.-
 2402.20.22 Of length more than 70 mm up to 75 mm Per M Rs. 2370.-
 2402.20.23 Of length more than 75 mm up to 85 mm Per M Rs. 3060.-
 2402.20.24 Of length more than 85 mm Per M Rs. 4200.-
 -Other:
 2402.90.10 Prepared bidi Per M Rs. 96.-
 2402.90.20 All types of cigars Per piece Rs. 31.-
 2402.90.90 Other Per piece Rs. 31.-
 24.03 Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences.
 -Smoking tobacco, whether or not containing tobacco substitutes in any proportion:
 2403.11.00 --Water pipe tobacco as specified in Subheading Note 1 to this Chapter Per kg Rs. 2000.-
 --Other:
 2403.19.10 Pipe tobacco Per kg Rs. 2000.-
 2403.19.20 Processed tobacco for cigarettes and bids Per kg Rs. 350.-
 2403.19.90 Other Per kg Rs. 350.-
 -Other:
 2403.91.00 --“Homogenised” or “reconstituted” tobacco Per kg Rs. 500.-
 --Other:
 2403.99.10 Jarda, Khaini, Snuff, Gutkha and similar tobacco-mixed preparations Per kg Rs. 880.-
 2403.99.20 Cut tobacco not put up for retail sale; dust tobacco Per kg Rs. 480.-
 2403.99.30 Tobacco packed for retail sale for consumption with lime Per kg Rs. 520.-
 --Other:
 2403.99.91 Hookah flavour Per kg Rs. 1500.-
 2403.99.99 Other Per kg Rs. 520.-

 Heading Sub-heading Rate

 24.04 Products containing tobacco, reconstituted tobacco, nicotine, or substitutes for tobacco or nicotine, intended for inhalation without combustion; other nicotine-containing products intended for the administration of nicotine into the human body
 -Products intended for inhalation without combustion:
 2404.11.00 --Containing tobacco or reconstituted tobacco Per kg Rs.