ipad is attracting duty @ 14.71%. But if you are importing ipad and it is in pre-packaged conditions and retail price is already declared,then, 4 % SAD is not paid ( As per Notification 29/2010 - Customs, dated 27-02-2010 ) . Customs duty on ipad is reduced from 14.71% to 10.3%. You can visit my website www.globaltaxuru.in for duty calculation and landing cost.Global Tax Guru