Customs Tariff (Amendment) Act, 2003 Chapter LXXXXIII - Bare Act |
| State | Central Government |
| Year | 2003 |
| Section Title | Arms and Ammunition; Parts and Accessories Thereof |
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 | |
| Standard | Preferential 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 | 30% | - |
| 9301 19 00 | -- Other | u | Q | - |
| 9301 20 00 | - Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors | u | 30% | - |
| 9301 90 00 | - Other | u | 30% | - |
| 9302 00 00 | REVOLVERS AND PISTOLS, OTHER THAN THOSE OF HEADING 9303 OR 9304 | u | 30% | - |
| 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 | 30% | - |
| 9303 20 00 | - Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles | u | 30% | - |
| 9303 30 00 | - Other sporting, hunting or target-shooting rifles | u | 30% | - |
| 9303 90 00 | - Other | u | 30% | - |
| 9304 00 00 | OTHER ARMS (FOR EXAMPLE, SPRING, AIR OR GAS GUNSAND PISTOLS, TRUNCHEONS), EXCLUDING THOSE OF HEADING 9307 | u | 30% | |
| 9305 | PARTS AND ACCESSORIES OF ARTICLES OF HEADINGS 9301 TO 9304 | |||
| 9305 10 00 | - Of revolvers or pistols | kg. | 30% | - |
| - Of shotguns or rifles of heading 9303: | ||||
| 9305 21 00 | -- Shotgun barrels | kg. | 30% | - |
| 9305 29 00 | -- Other | kg. | 30% | - |
| - Other : | ||||
| 9305 91 00 | -- Of military weapons of heading 9301 | kg. | 30% | - |
| 9305 99 00 | -- Other | kg. | 30% | - |
| 9306 | BOMBS , GRENADES, TORPHWES, MINES, MISSILES, AND SIMILAR MUNITIONS OF WAR AND PARTS THEREOF; CARTRIDGES AND OTHER AMMUNITION AND PROJECTILES AND PARTS THEREOF, INCLUDING SHOT AND CARTRIDGE WADS | |||
| 9306 10 00 | - Cartridges for riveting or similar tools or for captive-bolt humane killers and parts thereof | kg. | 30% | - |
| - Shotgun cartridges and parts thereof; air gun pellets: | ||||
| 9306 21 00 | -- Cartridges | kg. | 30% | - |
| 9306 29 00 | -- Other | kg. | 30% | - |
| 9306 30 00 | - Other cartridges and parts thereof | u | 30% | - |
| 9306 90 00 | - Other | u | 30% | - |
| 9307 00 00 | SWORDS, CUT LASSES, BAYONETS, LANCES AND SIMILARARMS AND PARTS THEREOF AND SCABBARDS AND SHEATHS THEREFOR | u | 30% |