{"product_id":"r-k-jains-customs-tariff-of-india-set-of-2-volumes-books-by-centax-publications","title":"R.K. Jain's Customs Tariff of India (Set of 2 Volumes) - Books By Centax Publications","description":"\u003cp\u003e\u003cstrong\u003eR.K. Jain's Customs Tariff of India (Set of 2 Volumes)- Books By Centax Publications\u003c\/strong\u003e\u003cbr\u003e\u003cbr\u003e\u003cstrong\u003eEdition :\u003c\/strong\u003e 85th (2026 - 2027)\u003c\/p\u003e\n\u003cp\u003eR.K. Jain's Customs Tariff of India is the authoritative, single-source compilation of the law, rates and exemptions governing the import and export of goods into and out of India. Across two volumes, it brings together the complete Customs Tariff Act 1975, the full Import Tariff (First Schedule) and Export Tariff (Second Schedule), the IGST levy on imports, and every parallel impost that attaches at the border—cesses, surcharges, additional and special duties, and the trade-remedy duties (anti-dumping, countervailing and safeguard). The defining strength of the work is integration: against each tariff heading, the reader finds not only the statutory rate but the effective rate after exemptions, the applicable trade-remedy duties, and the relevant departmental clarifications and case law, so that landed-cost and duty-liability questions can be settled within a single Chapter. This Edition incorporates the newly enacted Health Security se National Security Cess (HSNS Cess) regime and the recast Baggage Rules 2026. In continuous publication since 1979, it remains the standard working tariff of the Indian customs and trade-tax community.\u003c\/p\u003e\n\u003cp\u003eThis publication is indispensable for stakeholders who require classification certainty, effective-rate accuracy, exemption defensibility, and audit- or litigation-grade traceability, including:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003eCustoms And Indirect-Tax Practitioners, Advocates and Chartered Accountants \u003c\/strong\u003eadvising on classification, valuation, exemption eligibility and duty computation\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eImporters, Exporters, Customs Brokers (CHAs) and EXIM\/Foreign-Trade Functions\u003c\/strong\u003e determining landed cost, effective duty and FTA preference\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eCustoms and CBIC Field Officers\u003c\/strong\u003e—appraising, assessment, audit, SVB and origin-verification groups\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eCorporate Indirect-Tax, Supply-Chain, Sourcing and Treasury Teams \u003c\/strong\u003emanaging tariff and trade-remedy exposure\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eIn-House Counsel and Compliance Teams\u003c\/strong\u003e handling anti-dumping, countervailing and safeguard proceedings and refunds\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eAcademic Institutions, Law and Commerce Libraries\u003c\/strong\u003e, and candidates in indirect-tax and international-trade examinations\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe Present Publication is the 85\u003csup\u003eth\u003c\/sup\u003e Edition | 2026-27, amended by Finance Act 2026 and updated till 15\u003csup\u003eth\u003c\/sup\u003e May 2026. This book is edited by Centax's Editorial Board with the following noteworthy features:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e[\u003cstrong\u003eLaw, Rates and Effective Duty in One Place\u003c\/strong\u003e] Statutory text, the tariff schedules and every linked levy are consolidated so the effective rate of duty can be derived without consulting separate publications\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003ePer-Chapter Integrated Treatment\u003c\/strong\u003e] For each tariff Chapter, the basic rate is followed, in a fixed order, by tariff values (where prescribed), anti-dumping and countervailing duties, safeguard duties, exemption notifications, and departmental clarifications and case law\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eJumbo Exemption Notification\u003c\/strong\u003e] The consolidated exemption and effective-rate notification covering specified goods of Chapters 1 to 98 (read with section 25(4A) of the Customs Act 1962), the principal reference point for concessional and effective rates, is included\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eUpdated \u0026amp; Amended\u003c\/strong\u003e] Fully reconciled with the Finance Act 2026 and all subordinate legislation up to the cut-off date; omitted and superseded provisions (e.g. Education Cess, Secondary \u0026amp; Higher Education Cess) are retained as marked entries for continuity\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eHealth Security se National Security Cess (HSNS Cess)\u003c\/strong\u003e] The HSNS Cess Act 2025 and HSNS Cess Rules 2026 with departmental FAQs, together with the allied Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines (Capacity Determination and Collection of Duty) Rules 2026 are included\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eNew Baggage Framework\u003c\/strong\u003e] The recast Baggage Rules 2026 and the Customs Baggage (Declaration and Processing) Regulations 2026 are included\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eLatest Trade-Agreement and Assessment Rules\u003c\/strong\u003e] The India–EFTA (TEPA) Rules 2025 and the Customs (Finalisation of Provisional Assessment) Regulations 2025 are included\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eBuilt-In Computation Guidance\u003c\/strong\u003e] A 'How to use this Tariff?' guide and a worked 'How to calculate the effective rate of import duty' illustration that sets out the order in which BCD, Social Welfare Surcharge, cesses and IGST are calculated\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe coverage of the book is as follows:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003eCustoms Tariff Act 1975\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe complete bare-Act text, including the charging provision, preferential and trade-agreement rates, protective-duty powers, emergency powers, and the substantive trade-remedy sections (9, 9A, 9AA, 9B, 8B)\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eImport Tariff (First Schedule)\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe full Harmonised System classification: 98 Chapters arranged in 21 Sections, with Section Notes, Chapter Notes, Sub-Chapter divisions, the General Rules for Interpretation and the General Explanatory and Additional Notes. The schedule runs the entire commodity spectrum—from live animals, vegetable products and mineral fuels, through chemicals, plastics and textiles, to base metals, machinery, electrical equipment, vehicles, precision instruments, arms, works of art, and the special provisions of Chapter 98 (project imports, laboratory chemicals, passengers' baggage and personal importation by air or post)\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eGeneral Exemptions for Import\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eOrganised into thematic families covering, among others, imports by privileged persons, organisations and foreigners; training, educational, research and testing imports; oil-exploration and national-programme imports; donations and gifts; sports goods and trophies; imports from specified countries and preferential areas; export-promotion schemes, EOUs and temporary imports; Special Economic Zones; advance authorisation, DFIA, EPCG and replenishment-licence schemes; re-imports; imports for industrial production; and chapter-wise effective rates\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eExport Tariff (Second Schedule)\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eCommodities liable to export duty, the corresponding export exemptions (re-export of confiscated goods, samples and gifts, specified agricultural and leather goods, etc.), and departmental clarifications and case law\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eIGST on Imports\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eA bird's-eye introduction to IGST, extracts of the IGST Act 2017, the IGST Rules, and the rate, exemption and law-and-procedure notifications, supported by commentary on the charge, levy on import of goods, place of supply, reverse charge, apportionment of tax, and the application of CGST provisions to IGST\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eCesses, Additional Duties and Other Levies (Annexures 1–35)\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eSocial Welfare Surcharge, Road \u0026amp; Infrastructure Cess, Health Cess on imported medical devices, National Calamity Contingent Duty, Agriculture Infrastructure and Development Cess, the GST Compensation Cess position (not leviable from 1\u003csup\u003est\u003c\/sup\u003e February 2026), CVD and Special Duty, the IGCR (Concessional Rate) Rules 2022, Project Imports Regulations 1986, and the HSNS Cess regime, together with the validating provisions relating to the Customs Tariff\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eTrade-Remedy Law\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe rules and rate notifications for anti-dumping duty, countervailing duty on subsidised articles, and the refund of anti-dumping duty paid in excess of the actual margin of dumping, alongside the safeguard-duty and safeguard-measures (quantitative restrictions) framework and the agreement-specific bilateral safeguard rules (India–Singapore, ASEAN, Japan, Korea, Malaysia)\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eRules of Origin\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe determination-of-origin rules for India's preferential and comprehensive economic agreements—APTA, SAFTA, ASEAN, Japan, Korea, Singapore, Mauritius, UAE, Australia, Chile, MERCOSUR, the DFTP scheme for LDCs, and the new India–EFTA arrangement—and the Customs (Administration of Rules of Origin under Trade Agreements) Rules 2020\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eFinding Tools\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eA consolidated Commodity Index and a Chronological List of Basic Notifications\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe work is organised into nine Parts across two volumes:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003eVolume 1 — Custom Duty Rates \u0026amp; Exemptions\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003ePart 1 — Customs Tariff Act, 1975 (text)\u003c\/li\u003e\n\u003cli\u003ePart 2 — Import Tariff (First Schedule)\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eVolume 2 — IGST, Export Tariff, Cesses, Trade-Remedy Duties, Baggage Rules \u0026amp; Index\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003ePart 3 — Export Tariff (Second Schedule)\u003c\/li\u003e\n\u003cli\u003ePart 4 — IGST\u003c\/li\u003e\n\u003cli\u003ePart 5 — Annexures 1–35 (Cesses, Additional Duties \u0026amp; Other Levies, including the HSNS Cess)\u003c\/li\u003e\n\u003cli\u003ePart 6 — Safeguard Duty\u003c\/li\u003e\n\u003cli\u003ePart 7 — Anti-dumping \u0026amp; Countervailing Duty; Part 8 — Miscellaneous (Commodity Index and Chronological List of Basic Notifications)\u003c\/li\u003e\n\u003cli\u003eWithin Part 2, every Chapter follows the same internal sequence—Rules for Interpretation and General Exemptions at the front of the Part, then, Chapter by Chapter, the Section and Chapter Notes followed in fixed order by tariff values, anti-dumping and countervailing duties, safeguard duties, exemption notifications, and departmental clarifications and case law\u003c\/li\u003e\n\u003cli\u003eThis recurring architecture allows the reader to move from a tariff heading to its fully-loaded effective rate within one Chapter, with cross-references pointing to the Annexures in Volume 2 for the levies that stack on top of basic customs duty\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e","brand":"centax law publications","offers":[{"title":"Default Title","offer_id":40803359293521,"sku":"9789349247710","price":3147.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/1_1181cbb7-cc44-4954-8793-7788d7ec316e.jpg?v=1779964726","url":"https:\/\/buytestseries.in\/products\/r-k-jains-customs-tariff-of-india-set-of-2-volumes-books-by-centax-publications","provider":"BuyTestSeries.in","version":"1.0","type":"link"}