Section Text
SECTION XIX
Arms and Ammunition; Parts and Accessories Thereof
CHAPTER 93
Arms and Ammunition; Parts and Accessories Thereof
NOTES
1. This Chapter does not cover:
(a) Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);
(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(c) Armoured fighting vehicles (heading 8710);
(d) Telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90);
(e) Bows, arrows, fencing foils or toys (Chapter 95); or
(f) Collectors' pieces or antiques (heading 9705 or 9706).
2. In heading 9306, the reference to "parts thereof" does not include radio or radar apparatus of heading 8526.
| Tariff Item |
| Description of goods | Unit | Rate of duty | |
| Std. | Prefnl. Areas | ||||
| (1) |
| (2) | (3) | (4) | (5) |
| 9301 |
| Military weapons, other than revolvers, pistols and the arms of heading 9307 |
|
|
|
|
| - | Artillery weapons (for example, guns, howitzers and mortars): |
|
|
|
| 9301 11 00 | -- | Self-propelled | u | [10%]3 | - |
| 9301 19 00 | -- | Other | u | [10%]3 | - |
| 9301 20 00 | - | Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors | u | [10%]3 | - |
| 9301 90 00 | - | Other | u | [10%]3 | - |
| 9302 00 00 |
| Revolvers and pistols, other than those of heading 9303 or 9304 | u | [10%]3 | - |
| 9303 |
| Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns) |
|
|
|
| 9303 10 00 | - | Muzzle-loading firearms | u | [10%]3 | - |
| 9303 20 00 | - | Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles | u | [10%]3 | - |
| 9303 30 00 | - | Other sporting, hunting or target-shooting rifles | u | [10%]3 | - |
| 9303 90 00 | - | Other | u | [10%]3 | - |
| 9304 00 00 |
| Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307 | u | [10%]3 | - |
| 9305 |
| Parts and accessories of articles of headings 9301 to 9304 |
|
|
|
| 9305 10 00 | - | Of revolvers or pistols | kg. | [10%]3 | - |
|
| - | Of shotguns or rifles of heading 9303: |
|
|
|
| 9305 21 00 | -- | Shotgun barrels | kg. | [10%]3 | - |
| 9305 29 00 | -- | Other | kg. | [10%]3 | - |
|
| - | Other : |
|
|
|
| 9305 91 00 | -- | Of military weapons of heading 9301 | kg. | [10%]3 | - |
| 9305 99 00 | -- | Other | kg. | [10%]3 | - |
| 9306 |
| Bombs , grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads |
|
|
|
| 2[***] |
|
|
|
|
|
|
| - | Shotgun cartridges and parts thereof; air gun pellets: |
|
|
|
| 9306 21 00 | -- | Cartridges | kg. | [10%]3 | - |
| 9306 29 00 | -- | Other | kg. | [10%]3 | - |
| 9306 30 00 | - | Other cartridges and parts thereof | u | [10%]3 | - |
| 9306 90 00 | - | Other | u | [10%]3 | - |
| 9307 00 00 |
| Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor | u | [10%]3 | - |
________________________________________________________________
1. Substituted By The Third Schedule of Finance Act, 2006 w.e.f. 18.04.2006.
2. Omitted by The Finance Act, 2006, w.e.f. 1.7.2007. Prior to omission, it read as under:-
| "9306 10 00 | - | Cartridges for riveting or similar tools or for captive-bolt humane killers and parts thereof | kg. | 12.5%1 | -" |
3. Substituted by the Finance Act, 2007.