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ARTICLE · 08 JANUARY 2025

Laboratory Chemicals: Challenges Posed By This Unique Entry In Indian Tariff

Lakshmikumaran & Sridharan
Lakshmikumaran & Sridharan
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Lakshmikumaran & Sridharan

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Custom Duty applicable on goods imported into India is determined based on the classification of the goods, under the First Schedule to the Customs Tariff Act, 1975 (‘Customs Tariff').

IndiaEnergy and Natural Resources
Ratan Jain
Ratan Jain
Srinidhi Ganeshan
Srinidhi Ganeshan
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Custom Duty applicable on goods imported into India is determined based on the classification of the goods, under the First Schedule to the Customs Tariff Act, 1975 ('Customs Tariff'). The Customs Tariff up to 6 digit is aligned with the HSN Explanatory Notes issued by World Customs Organisation. However, while the HSN Explanatory Notes have only 97 Chapters, Indian Customs Tariff has an additional Chapter 98.

Chapter 98 is unique and has been created to cater to specific categories of imports, which are not covered by Chapter 1-97. Chapter 98 covers: Project Imports (Heading 9801), Laboratory Chemicals (Heading 9802), Baggage (Heading 9803), Imports for Personal Use (Heading 9804), Stores (Heading 9805).

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