HSN code · Customs Tariff of India · No longer a tariff item
38140010 is no longer a tariff item in the Customs Tariff of India. The Finance Act 2025, Third Schedule, replaced tariff item 3814 00 10 (“Organic composite solvents and thinners, not elsewhere specified or included”) with effect from 1 May 2025; 8 lines under sub-heading 3814 00 now take its place. The lines, and how to choose between them, are below.
Status of this code
Not a tariff item in the current Customs Tariff of India
The change
The Finance Act schedule that replaced the line, with its date, and what is in force now.
In the CBIC edition as on 30 June 2024 of the Customs Tariff of India, tariff item 3814 00 10 read Organic composite solvents and thinners, not elsewhere specified or included
, under heading 3814 (“Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers”).
The Act substituted the tariff lines (“in heading 3814, for tariff items 3814 00 10 and 3814 00 20 and the entries relating thereto, the following shall be substituted”). 3814 00 10 is not among the lines it inserted, so the code stopped being a tariff item on 1 May 2025.
The 8 lines listed below share the goods. Each has its own GST rate entries, shown on its page.
Where the goods went
8 tariff items of the Customs Tariff of India share the goods of 38140010. Grouped as the tariff prints them. All sit under sub-heading 3814 00 (“Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers”) of heading 3814.
3814 00 113814 00 123814 00 133814 00 193814 00 213814 00 223814 00 233814 00 29Each line is quoted from the Customs Tariff of India as printed. These lines are listed by code and wording only.
Choosing a line
Match your goods to the official wording. Only the Customs Tariff's own words are used below; nothing is added to them.
Containing methane, ethane or propane chlorofluorocarbons (CFCs), whether containing hydrochlorofluorocarbons (HCFCs)→
3814 00 11Containing methane, ethane or propane hydrochlorofluorocarbons (HCFCs), but not containing chlorofluorocarbons (CFCs)→
3814 00 12Containing carbon tetrachloride, bromochloromethane or 1,1,1-trichloroethane (methyl chloroform)→
3814 00 13Other(goods of this group not named in another line) →
3814 00 19Containing methane, ethane or propane chlorofluorocarbons (CFCs), whether containing hydrochlorofluorocarbons (HCFCs)→
3814 00 21Containing methane, ethane or propane hydrochlorofluorocarbons (HCFCs), but not containing chlorofluorocarbons (CFCs)→
3814 00 22Containing carbon tetrachloride, bromochloromethane or 1,1,1-trichloroethane (methyl chloroform)→
3814 00 23Other(goods of this group not named in another line) →
3814 00 29Start with the group: the tariff divides these lines into 2 groups, each headed by its own wording. Pick the group that describes your goods, then the line within it.
A line reading “Other” takes the goods of its group that no other line in the group names. Specific lines come before “Other”.
The group headed “Organic composite solvents and thinners, not elsewhere specified or included” carries the wording of the old line 3814 00 10; goods that matched the old line fall in one of its lines.
GST rates are not repeated here: each current code's page shows its own GST rate entries.
About this page
The old line and its wording are taken from the CBIC edition as on 30 June 2024. The change is the Finance Act 2025, Third Schedule, with effect from 1 May 2025. The current lines are taken from the Customs Tariff with the Finance Act changes applied.
This is reference information on a code that is no longer a tariff item. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff re-opens this page for an update.
Still see 38140010 on an old invoice, or not sure which current line to use? Use the WhatsApp button on this page or call +91 945 945 6700 and tell us which goods you are looking at.