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Notes


Chapter Notes

For the purposes of heading 4702, the expression “chemical wood pulp, dissolving grades” means chemical wood pulp having by weight and insoluble fraction of 92% or more of soda or sulphate wood pulp or of 88% or more for sulphite wood pulp after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 20oC, and for sulphite wood pulp an also content that does not exceed 0.15% by weight .


Other Notes : Year 2010


a. Basic Customs Duty : BCD 5% , ref. customs tariff no.
01.03.2002.

a. Additional duty - Sub Heading 4701 to 4706 of Central Excise Tariff Schedule.


b. Education Cess - 2%+1% on the aggregate of excise and Customs duties
applicable on all goods in this chapter.


Other Notes : Year 2009


a. Basic Customs Duty : BCD 5% , ref. customs tariff no. 01.03.2002.

a. Additional duty - Sub Heading 4701 to 4706 of Central Excise Tariff Schedule.

b. Education Cess - 2%+1% on the aggregate of excise and Customs duties
applicable on all goods in this chapter.


Other Notes : Year 2008


a. Additional duty - Sub Heading 4701 to 4706 of Central Excise Tariff Schedule.


b. Education Cess - 2%+1% on the aggregate of excise and Customs duties applicable on all goods in this chapter.


Other Notes : Year 2007


a. Additional duty - Sub Heading 4701 to 4706 of Central Excise Tariff Schedule.

b. Education Cess - 2%+1% on the aggregate of excise and Customs duties applicable on all goods in this chapter.


Other Notes :  Year 2006


a. Additional duty by heading 47.01 to 47.06 of Central Excise Tariff Schedule.


b. Education Cess (EC) -- of 2% on the aggregate of excise and customs duties
under Section 81(1) of Finance Bill 2004 applicable on all goods in this chapter. Impact of EC included in additional duty and total duty with EC column.]



 

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What is New?

Date: 21-04-2026
NOTIFICATION No. 01/2026 – Central Tax
Seeks to extends the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 till the twenty-first day of April, 2026

Date: 11-04-2026
Notification No. 14/2026-Central Excise
Seeks to amend the Eighth Schedule to the Finance Act, 2002 to increase the tariff rate of Special Additional Excise Duty applicable to High Speed Diesel oil

Date: 11-04-2026
Notification No. 16/2026-Central Excise
Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026 to increase the SAED on exports of High speed diesel oil outside India.

Date: 11-04-2026
Notification No. 15/2026-Central Excise
Seeks to amend the Sixth Schedule to the Finance Act, 2018 to increase the tariff rate of Road and Infrastructure Cess applicable to High Speed Diesel oil

Date: 01-04-2026
Notification No. 12/2026–Customs
Seeks to exempt BCD on certain commodities

Date: 01-04-2026
Notification No. 13/2026–Customs
Seeks to exempt AIDC on certain commodities

Date: 30-03-2026
Notification No. 08/2026-Customs
Seeks to further amend notification 45/2017-Customs dated 30.06.2017

Date: 27-03-2026
Notification No. 05/2026-Central Excise
Corrigendum to Notification No. 06/2026-Central Excise dated 26.03.2026

Date: 27-03-2026
Corrigendum
Corrigendum to Notification No. 11/2026-Central Excise dated 26.03.2026

Date: 26-03-2026
Notification No. 11/2026-Central Excise
Seeks to prescribe rates of Road and Infrastructure Cess for petrol and diesel, when cleared for exports



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