HS Code Note
Reference:- Notification No. 25/01.03.2005 (S.No. 14)
Zero duty for ITA goods
Portable receivers for calling, alerting or paging in 852799.
See text of notification at Part H along with application of CVD of Sales Tax under Section 3(5) of CTA, 1975.
Additional duty on portable receivers for callling, alerting or paging -8% (Ref: S.No. 29 of CE-06/01.03.2006)
MRP Based Assessment: Valuation for the purpose of additional duty in this heading is based on M.R.P (Maximum Retail Price) declaration on the package. For details on the method and scope, please see notification and coverage at the beginning of this book.
Basic Customs Duty : 0
Additional duty (CVD) : 0
Special Additional Duty : 0