HS Chapter 85: Electrical machinery and equipment and parts thereof
The First Schedule to the Customs Tariff Act, 1975 heads chapter 85 as “Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles”. Every tariff item in chapter 85 that this dataset carries a duty and a tax rate for, listed by heading so a code can be found by reading rather than by guessing. The rates sit on the code itself: open any item for the standard rate of basic customs duty from the First Schedule to the Customs Tariff Act, 1975, the integrated tax beside it, the surcharge and cess on top with the base each is charged on, and the part a duty-credit scrip can pay.