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Notes


Chapter Introduction (Excise)

This Chapter does not cover :

(a) footwear or parts of footwear of Chapter 64;

(b) headgear or parts of headgear of Chapter 65; or

(c) articles of Chapter 95 (for example, toys, games, sports requisites).
































Tariff Item Description of good Unit Rate of duty
4501


45011000

45019000
Natural cork, raw simply prepared; waste cork; crushed,
granulated or ground cork


-- Nature cork, raw or simply prepared...................

-- Other..........................


kg.

kg.


12.5%

12.5%
45020000 Natural cork, debacked or roughly squared, or in
rectangular (including square) blocks, plates, sheets or strip
(including sharp-edged blanks for corks or stoppres)
kg. 12.5%
4503


45031000

450390

45039010

45039090
Articles of natural cork

-- Corks and stoppers..............

-- Other.................

-- Shuttlecock cork bottom.................

-- Other................


kg.

kg.

kg..


12.5

12.5

12.5
4504





45041010

45041020

45041090

45049000
Agglomerated cork (with or without a binding substance) and
articles of agglomerated cork


-- Blocks, plates, sheet and strip; titles of any shape; solid
cylinders, including discs :

-- Sheets.............

-- Slabs..............

-- Others.............

-- Others.............






kg.

kg.

kg.






12.5%

12.5%

12.5%

EXEMPTION NOTIFICATIONS

SSI Exemption  for those not availing CENVAT - Exemption to goods falling under Chapter 45 on first  clearance  of Rs. one crore and fifty lakh (w.e.f. 1-4-2007) when total  clearance not exceeding rupees four crores in the preceding financial year.
 

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What is New?

Date: 30-05-2026
Notification No. 19/2026-Customs
Seeks to prescribe BCD and AIDC on Raw Cotton for a specified period.

Date: 19-05-2026
CORRIGENDUM
Corrigendum to Notification No. 14/2026-Customs dated 30.04.2026

Date: 12-05-2026
Notification No. 15/2026-Customs
Seeks to further amend notification No. 45/2025-Customs dated the 24th October, 2025, so as to notify BCD related changes.

Date: 12-05-2026
Notification No. 17/2026-Customs
Seeks to amend notification No. 57/2000-Customs dated 8th May 2000, which provides concessional rate for gold, silver and platinum imported under specified schemes.

Date: 12-05-2026
Notification No. 16/2026-Customs
Seeks to amend notification No. 11/2018-Customs and notification No. 11/2021-Customs so as to revise SWS and AIDC applicable on certain items.

Date: 06-05-2026
NOTIFICATION No. 43/2026-Customs (N.T.)
Amendment in the Notification No. 63/1994-Customs (N.T) dated 21.11.1994 in respect of Land Customs Station, Samrang

Date: 30-04-2026
Notification No. 21/2026-Central Excise
Seeks to amend Notification No. 11/2026-Central Excise dated 26.03.2026 to revise the RIC rates on exports of High speed diesel oil outside India.

Date: 30-04-2026
Notification No. 01/2026-Central Tax (Rate)
Seeks to amend Notification No 9/2025 - Central tax (Rate) to align them with changes made vide Finance Act, 2026

Date: 30-04-2026
Notification No. 01/2026-Integrated Tax (Rate)
Seeks to amend Notification No 9/2025 - Integrated tax (Rate) to align them with changes made vide Finance Act, 2026?

Date: 30-04-2026
Notification No. 01/2026-Union Territory Tax (Rate)
Seeks to amend Notification No 9/2025 - Union Territory ?tax (Rate) to align them with changes made vide Finance Act, 2026?



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