¡Disfruta de SmartLeges Premium!

Suscríbete a SmartLeges Premium y disfruta de estas ventajas:

  • Consulta tantas leyes como necesites, gratuitas o de pago, sin coste adicional
  • Consulta casi cualquier ley en varios países gracias al nuevo buscador avanzado. ¡Toda la legislación a tu alcance!
  • Disfruta de todas las características de SmartLeges sin restricciones
Ver los planes

Una aplicación imprescindible y gratuita para profesionales y estudiantes del sector jurídico

Leer más
 

¡Regístrate gratis!

¿Quieres consultar esta y otras leyes completas?

Regístrate gratis y podrás consultar las leyes en tu móvil o tablet, además de subrayar textos, añadir notas...

¡Regístrate gratis!

Compartir esta ley Otras leyes de India
Email Facebook Twitter Google Linkedin Tumblr

CUSTOMS TARIFF (AMENDMENT) ACT, 2003

Ministry of Law and Justice

Act nº 25 of 2003


  • Chapter V. Products of Animal Origin, Not Elsewhere Specified Or Included
  • Chapter XV. Animal Or Vegetable Fats and Oils and their Cleavage Products; Prepared Edible Fats; Animal Or Vegetable Waxes
  • Chapter XXVII. Mineral Fuels, Mineral Oils and Products of their Distillation; Bituminous Substances; Mineral Waxes
  • Chapter XXXVIII. Miscellaneous Chemical Products
  • Chapter XLII. Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other Than Silk-Worm Gut)
  • Chapter XLIX. Printed Books, Newspapers, Pictures and Other Products of the Printing Industry; Manuscripts, Typescripts and Plans
  • Chapter LXXI. Natural Or Cultured Pearls, Precious Or Semi-Precious Stones, Precious Metals, Metals Clad with Precious Metal, and Articles Thereof; Imitation Jewellery; Coin
  • Chapter LXXXIII. Miscellaneous Articles of Base Metal
  • Chapter LXXXV. 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
  • Chapter LXXXXVIII. Project Imports; Laboratory Chemicals; Passengers' Baggage, Personal Importations by Air Or Post; Ship Stores
  • Act nº 25 of 2003

Preamble

THE CUSTOMS TARIFF (AMENDMENT) ACT, 2003

[Act, No. 25 of 2003]

[27th March, 2003]

PREAMBLE

An Act further to amend the Customs Tariff Act, 1975.

BE it enacted by Parliament in the Fifty-fourth Year of the Republic of India as follows:--

Section 1. Short title and commencement

(1) This Act may be called the Customs Tariff (Amendment) Act, 2003.

(2) It shall be deemed to have come into force on the 1st day of February, 2003.

Section 2. Insertion of new section 11A

In the Customs Tariff Act, 1975 (hereinafter referred to as the principal Act), after section 11, the following section shall be inserted, namely:--

"11A. Power of Central Government to amend First Schedule.-- (1) Where the Central Government is satisfied that it is necessary so to do in the public interest, it may, by notification in the Official Gazette, amend the First Schedule:

Provided that such amendment\all not alter or affect in any manner the rates specified in that Schedule in respect of goods at which duties of customs shall be leviable on the goods under the Customs Act, 1962.

(2) Every notification issued under sub-section (1) shall be laid, as soon as may be after it is issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two of more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the notification or both Houses agree that the notification should not be issued, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that notification.".

Section 3. Substitution of new Schedule of First Schedule

For the First Schedule to the principal Act, the following Schedule shall be substituted, namely:--

"THE FIRST SCHEDULE-IMPORT TARIFF

(See section 2)

General rules for the interpretation of this Schedule

Classification of goods in this Schedule shall be governed by the following principles:

1. The titles of Sections, Chapters and Sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions.

2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.

(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

3. When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(c) when goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

4. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

5. In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

(a) camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;

(b) subject to the provisions of (a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision does not apply when such packing materials or packing containers are clearly suitable for repetitive use.

6. For legal purposes, the classification of goods in the sub-headings of a heading shall be determined according to the terms of those sub-headings and any related subheading Notes and, mutatis mutandis, to the above rules, on the understanding that only sub-headings at the same level are comparable. For the purposes of this rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.

General Explanatory Notes

1. Where in column (2) of this Schedule, the description of an article or group of articles under a heading is preceded by "-", the said article or group of articles shall be taken to be a sub-classification of the article or group of articles covered by the said heading. Where, however, the description of an article or group of articles is preceded by "--", the said article or group of articles shall be taken to be a sub-classification of the immediately preceding description of the article or group of articles which has "-". Where the description of an article or group of articles is preceded by "--" or "--", the said article or group of articles shall be taken to be a sub-classification of the immediately preceding description of the article or group of articles which has "-" or "--".

2. The abbreviation "%" in any column of this Schedule in relation to the rate of duty indicates that duty on the goods to which the entry relates shall be charged on the basis of the value of the goods as defined in section 14 of the Customs Act, 1962 (52 of 1962), the duty being equal to such percentage of the value as is indicated in that column.

3. In any entry, if no rate of duty is shown in column (5), the rate shown under column (4) shall be applicable.

Additional Notes

In this Schedule,--

(1) (a) "heading", in respect of goods, means a description in list of tariff provisions accompanied by a four-digit number and includes all sub-headings of tariff items the first four-digits of which correspond to that number;

(b) "sub-heading", in respect of goods, means a description in the list of tariff provisions accompanied by a six-digit number and includes all tariff items the first six-digits of which correspond to that number;

(c) "tariff item" means a description of goods in the list of tariff provisions accompanying eight-digit number and the rate of customs duty;

(2) the list of tariff provisions is divided into Sections, Chapters and Sub-Chapters;

(3) in column (3), the standard unit of quantity is specified for each tariff item to facilitate the collection, comparison and analysis of trade statistics.

LIST OF ABBREVIATIONS USED

Abbreviations

For

Amps ................................

Ampere(s)

Bq/g ..................................

Beequeral per gram

cc ....................................

Cubic centimetre

cg ...................................

Centigram(s)

Ci/g ..................................

Curie per gram

C.I.F. ..................................

Cost, Insurance and Freight

c/k ...................................

Carats (1 metric carat =2x10-4kg)

cm ...................................

Centimetre(s)

cm3..................................

Cubic centimetre(s)

dyne/Cm ..............................

Dyne per centimetre

g ....................................

Gram(s)

g/cm3................................

Gram per cubic centimetre

giF/S ................................

Gram of fissile isotopes

g/m2.................................

Gram per square metre

g.v.w. .................................

Gross vehicle weight

HP ...................................

Horse Power

K cal/Kg ..............................

Kilocalorie per Kilogram

kg ...................................

Kilogram (s)

kPa ..................................

Kilo Pascal

kPa m2/g ..............................

Kilo Pascal square metre per gram

kN/m .................................

Kilo Newton/Metre

kVA ..................................

Kilovolt Ampere(s)

kvar .................................

Kilovolt ampere reactive(s)

kW ...................................

Kilo Watt

l ....................................

Litre(s)

m .....................................

Metre(s)

m2.................................

Square metre(s)

m3...................................

Cubic metre(s)

mm ..................................

Millimetres)

mN ..................................

Milli Newton

MPa .................................

Milli pascal

mt ....................................

Metric tonne

MW .................................

Mega Watt

N/m ..................................

Newton per metre

pa ...................................

Number of pairs

Rs. ..................................

Rupees

sq. ...................................

Square

SWG .................................

Standard Wire Gauge

t ....................................

Tonne(s)

Tu ...................................

Thousand in number

u ....................................

Number

US$ ..................................

US Dollar

v .....................................

Volt(s)

Vol ..................................

Volume

w ...................................

Watt

1000kWh .............................

1000 kilowatt hours

Section I. Live Animals; Animal Products

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

NOTES

1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.

2. Except where the context otherwise requires, throughout this Schedule, any reference to "dried" products also covers products which have been dehydrated, evaporated or freeze-dried.

Chapter I
Live Animals

CHAPTER 1

LIVE ANIMALS

NOTE

This Chapter covers all live animals except:

(a) fish and crustaceans, molluscs and other aquatic invertebrates, of heading 0301, 0306 or 0307;

(b) cultures of micro-organisms and other products of heading 3002; and

(c) animals of heading 9508.

Tariff Item



Description of goods

Unit

Rate of duty



Standard

Preferential Areas

(1)



(2)

(3)

(4)

(5)

0101



LIVE HORSES, ASSES, MULES AND HINNIES







0101 10

-

Pure-bred breeding animals:







0101 10 10

--

Horses

u

30%

-

0101 1020

---

Asses

u

30%

-

0101 1090

--

Other

u

30%

-

0101 90

-

Other:







0101 90 10

--

Horses for Polo

u

30%

-

0101 9020

--

Asses, mules and hinnies as livestock

u

30%

-

0101 90 90

---

Other

u

30%

-

0102



LIVE BOVINE ANIMALS







0102 10

-

Pure-bred breeding animals:







0102 10 10

--

Bulls, adult

u

30%

-

0102 10 20

--

Cows, adult

u

30%

-

0102 10 30

--

Buffaloes, adult and calves

u

30%

-

0102 10 90

--

Other

u

30%

-

0102 90

-

Other







010290 10

--

Bulls, adult

u

30%

-

0102 90 20

--

Buffaloes, adult and calves

u

30%

-

0102 90 90

--

Other

u

30%

-

0103



LIVE SWINE







0103 10 00

-

Pure-bred breeding animals

u

30%

-



-

Other:







0103 91 00

-

Weighing less than 50 kg.

u

30%

-

0103 92 00

--

Weighing 50 kg. or more

u

30%

-

0104



LIVE SHEEP AND GOATS







0104 10

-

Sheep:







0104 10 10

--

Sheep including lamb for breeding purpose

u

30%

-

0104 1090

--

Other

u

30%

-

0104 20 00

-

Goats

u

30%

-

0105



LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES GALLUS DOMESTICUS, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS











Weighing not more than 185 g:







0105 11 00

--

Fowls of the species Gallus domesticus

u

30%

-

0105 12 00

-

Turkeys

u

30%

-

0105 19 00

--

Other

u

30%

-



-

Other :





-

0105 92 00

--

Fowls of the species Callus domesticus.weighing not more than 2000 g

u

30%

--

0105 93 00

-

Fowls of the species Gallus domesticus,

u

30%

-





weighing more than 2000 g





-

0105 99 00

-

Other

u

30%

-

0106



OTHER LIVE ANIMALS





-



-

Mammals:





--

0106 11 00

-

Primates

u

30%

-

0106 12 00

--

Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia)

u

30%

-

0106 1900

-

Other

u

30%

-

0106 20 00

--

Reptiles (including snakes and turtles)

u

30%

-



-

Birds:





-

01063100

-

Birds of prey

u

30%

-

0106 32 00

-

Psittaciformes (including parrots, parakeets,macaws and cockatoos)

u

30%

-

0106 39 00

-

Other

u

30%

-

010690

-

Other:







01069010

--

Bees and other insects, not elsewhere included or specified

u

30%

-

01069020

--

Pureline Stock

u

30%

-

0106 90 90

--

Other

U

30%

-

Chapter II
Meat and Edible Meat Offal

CHAPTER 2

MEAT AND EDIBLE MEAT OFFAL

NOTE

This Chapter does not cover :

(a) products of the kinds described in headings 0201 to 0208 or 0210, unfit or unsuitable for human consumption;

(b) guts, bladders or stomachs of animals (heading 0504) or animal blood (heading 0511 or 3002); or

(c) animal fat, other than products of heading 0209 (Chapter 15).

SUPPLEMENTARY NOTE

In this Chapter, "wild animal" means wild animal as defined in the Wild Life (Protection) Act, 1972(53 of 1972).

Tariff Item

Description of goods

Unit

Rate of duty

Standard

Preferential Areas

(1)

(2)

(3)

(4)

(5)

0201

MEAT OF BOVINE ANIMALS, FRESH AND CHILLED







0201 10 00

- Carcasses and half-carcasses

kg.

30%

-

0201 20 00

- Other cuts with bone in

kg.

30%

-

0201 30 00

- Boneless

kg.

30%

-

0202

MEAT OF BOVINE ANIMALS, FROZEN







0202 10 00

- Carcasses and half-carcasses

kg.

30%

-

0202 20 00

- Other cuts with bone in

kg.

30%

-

0202 30 00

- Boneless

kg.

30%

-

0203

MEAT OF SWINE, FRESH, CHILLED OR FROZEN









- fresh or chilled:







0203 11 00

-- Carcasses and half-carcasses

kg.

30%

-

0203 12 00

-- Hams, shoulders and cuts thereof, with bone in

kg.

30%

-

0203 19 00

- Other

kg.

30%

-



- Frozen :







0203 21 00

-- Carcasses and half-carcasses

kg.

30%

-

0203 22 00

-- Hams, shoulders and cuts thereof, with bone in

kg.

30%

-

0203 29 00

- Other

kg.

30%

-

0204

MEAT OF SHEEP OR GOATS, FRESH, CHILLEDOR FROZEN







0204 1000

- Carcasses and half-carcasses of lamb,fresh or chilled

kg.

30%

-



- Other meat of sheep, fresh or chilled :







0204 21 00

-- Carcasses and half-carcasses

kg.

30%

-

0204 22 00

- Other cuts with bone in

kg.

30%

-

0204 23 00

-- Boneless

kg.

30%

-

0204 30 00

- Carcasses and half-carcasses of lamb, frozen

kg.

30%

-



- Other meat of sheep, frozen :







0204 41 00

-- Carcasses and half-carcasses

kg.

30%

-

0204 42 00

-- Other cuts with bone in

kg.

30%

-

0204 43 00

-- Boneless

kg.

30%

-

0204 50 00

- Meat of goats

kg.

30%

-

0205 00 00

MEAT OP HORSES, ASSES, MULES OR HINNIES,FRESH, CHILLED OR FROZEN

kg.

30%

-

0206

EDIBLE OFFAL OF BOVINE ANIMALS, SWINE,SHEEP, GOATS, HORSES, ASSES, MULES ORHINNIES, FRESH, CHILLED OR FROZEN







0206 10 00

- Of bovine animals, fresh or chilled

kg.

30%

-



- Of bovine animals, frozen :







0206 21 00

-- Tongues

kg.

30%

-

0206 22 00

-- Livers

kg.

30%

-

0206 29 00

- Other

kg.

30%

-

0206 30 00

- Of swine, fresh or chilled

kg.

30%

-



- Of swine, frozen :







. 0206 41 00

-- Livers

kg.

30%

-

0206 49 00

- Other

kg.

30%

-

0206 80

- Other, fresh or chilled:







0206 80 10

-- Of sheep or goats

kg.

30%

-

0206 80 90

-- Other

kg.

30%

-

0206 90

- Other, frozen:







0206 90 10

-- Of sheep or goats

kg.

30%

-

0206 90 90

-- Other

kg.

30%

-

0207

MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN









- Of fowls of the species Galius domesticus :







0207 11 00

-- Not cut in pieces, fresh or chilled

kg.

30%

-

0207 12 00

-- Not cut in pieces, frozen

kg.

30%

-

0207 13 00

-- Cuts and offal, fresh or chilled

kg.

100%

-

0207 14 00

-- Cuts and offal, frozen

kg.

100%

-



- Of turkeys :







0207 24 00

- Not cut in pieces, fresh or chilled

kg.

30%

-

0207 25 00

-- Not cut in pieces, frozen

kg.

30%

-

0207 26 00

-- Cuts and offal, fresh or chilled

kg.

30%

-

0207 27 00

-- Cuts and offal, frozen

kg.

30%

-



- Of ducks, geese or guinea fowls :





-

0207 32 00

-- Not cut in pieces, fresh or chilled

kg.

30%

-

0207 33 00

-- Not cut in pieces, frozen

kg.

30%

-

0207 34 00

-- Fatty livers, fresh or chilled

kg.

30%

-

0207 35 00

-- Other, fresh or chilled

kg.

30%

-

0207 36 00

-- Other, frozen

kg.

30%

-

0208

OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH,CHILLED OR FROZEN





-

0208 10 00

- Of rabbits or hares

kg.

30%

-

0208 20 00

- Frogs' legs

kg.

30%

-

0208 30 00

- Of primates

kg.

30%

-

0208 40 00

- Of whales, dolphines and porpoises (mammalsof the order catacea); of manatees and dugongs(mammals of the order sirenia)

kg.

30%

-

0208 50 00

- Of reptiles (including snakes and turtles)

kg.

30%

-

0208 90

- Other.





-

0208 90 10

-- Of wild animals

kg.

30%

-

0208 90 90

-- Other

kg.

30%

-

0209 00 00

PIG FAT, FREE OF LEAN MEAT AND POULTRY FAT,NOT RENDERED OR OTHERWISE EXTRACTED,FRESH, CHILLED, FROZEN, SALTED, IN BRINE,DRIED OR SMOKED

kg.

30%

--

0210

MEAT AND EDIBLE MEAT OFFAL, SALTED, INBRINE, DRIED OR SMOKED; EDIBLE FLOURS ANDMEALS OF MEAT OR MEAT OFFAL





-



- Meat of swine :





-

0210 11 00

-- Hams, shoulders and cuts thereof, with bone in

kg.

30%

-

0210 12 00

-- Bellies (streaky) and cuts thereof

kg.

30%

-

0210 19 00

- Other

kg.

30%

-

0210 20 00

- Meat of bovine animals

kg.

30%

-



- Other, including edible flours and meals ofmeat and meat offal:





-

0210 91 00

-- Of primates

kg.

10%

-

0210 92 00

- Of whales, dolphins and porpoises (mammalsof the order catecea); of manatees and dugongs(mammals of the order sirenia)

kg.

30%

-

0210 93 00

-- Of reptiles (including snakes and turtles)

kg.

30%

-

0210 99 00

- Other

kg.

30%

-

Chapter III
Fish and Crustaceans, Molluscs and Other Aquatic Invertebrates

CHAPTER 3

FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

NOTES

1. This Chapter does not cover :

(a) mammals of heading 0106;

(b) meat of mammals of heading 0106 (heading 0208 or 0210);

(c) fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 2301); or

(d) caviar or caviar substitutes prepared from fish eggs (heading 1604),

2. In this Chapter, the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

Tariff Item

Description of goods

Unit

Rate of duty

Standard

Preferential Areas

(1)

(2)

(3)

(4)

(5)

0301

LIVE FISH







0301 1000

- Ornamental Fish

kg.

30%

-



- Other Live Fish :







0301 91 00

-- Trout (Salmo trutta, Oncorhynchus mykiss,Oncorhynchus clarki, Oncorhynchusaguabonita, Oncorhynchus gilae,Oncorhynchus apache and Oncorhynchuschrysogaster)

kg.

30%

-

0301 92 00

-- Eels (Anguilla spp.)

kg.

30%

-

0301 93 00

-- Carp

kg.

30%

-

0301 99 00

-- Other

kg.

30%

-

0302

FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304









- Salmonidae, excluding livers and roes:







0302 11 00

-- Trout (Salmo trutta, Oncorhynchus mykiss,Oncorhynchus clarki, Oncorhynchusaguabonita, Oncorhynchus gilae.Oncorhynchus apache and Oncorhynchuschrysogaster)

kg.

30%

-

0302 12 00

-- Pacific salmon (Oncorhynchus nerka,Oncorhynchus gorbuscha, Oncorhynchusketa, Oncorhynchus tschawytscha,Oncorhynchus kisutch, Oncorhynchusmasou and Oncorhynchus rhodurus),Atlantic salmon (Salmo salar) andDanube salmon (Hucho hucho)

kg.

30%

-

0302 19 00

-- Other

kg.

30%

-



- Flat fish (Pleutronectidae, Bothidae,Cynoglossidae, Soleidae, Scophthalmidaeand Citharidae), excluding livers and roes:







0302 21 00

-- Halibut (Reinhardtius hippoglossoides,Hippoglossus hippoglossus, Hippoglossusstenolepis)

kg.

30%

-

0302 22 00

-- Plaice (Pleuronectes platessa)

kg.

30%

-

0302 23 00

- Sole (Solea spp.)

kg.

30%

-

0302 29 00

-- Other

kg.

30%

-



- Tunas (of the genus Thunnus), skipjack orstripe-bellied bonito [Euthynnus (Katsuwonus)pelamis], excluding livers and roes:







0302 31 00

-- Albacore or longfinned tunas(Thunnus alalunga)

kg.

30%

-

0302 32 00

-- Yellowfin tunas (Thunnus albacares)

kg.

30%

-

0302 33 00

-- Skipjack or stripe-bellied bonito

kg.

30%

-

0302 34 00

-- Bigeye tunas (Thunnus obesus)

kg.

30%

-

0302 35 00

-- Bluefin tunas (Thunnus thynnus)

kg.

30%

-

0302 36 00

-- Southern bluefin tunas (Thunnus maccoyii)

kg.

30%

-

0302 39 00

- Other

kg.

30%

-

0302 40 00

- Herrings (Clupea harengus, Clupea pallasii)excluding livers and roes

kg.

30%

-

0302 50 00

- Cod (Gadus morhua, Gadus ogac, Gadttsmacrocephalus), excluding livers and roes

kg.

30%

-



- Other fish, excluding livers and roes:







0302 61 00

-- Sardines (Sardina pilchardus, Sardinops spp.),Sardinella (Sardinella spp.) brisling or sprats(Sprattus sprattus)

kg.

30%

-

0302 62 00

-- Haddock (Melanogrammus aeglefinus)

kg.

30%

-

0302 63 00

-- Coalfish (Pollachius virens)

kg.

30%

-

0302 64 00

-- Mackerel (Scomber scombrus, Scomberausiralasicus, Scomber japonicus)

kg.

30%

-

0302 65 00

-- Dogfish and other sharks

kg.

30%

-

0302 66 00

-- Eels (Anguilla spp.)

kg.

30%

-

0302 69

- Other:





-

0302 69 10

-- Hilsa

kg.

30%

-

0302 69 20

-- Dara

kg.

30%

-

0302 69 30

-- Pomfret

kg.

30%

-

0302 69 90

-- Other

kg.

30%

-

0302 70 00

- Livers and roes

kg.

30%

-

0303

FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304





-



- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus (schawytsaha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes:





-

0303 11 00

- Sockeye salmon (red-salmon)(oncorhynchus nerka)

kg.

30%

--

0303 19 00

-- Other

kg.

30%

-



- Other salmonidae, excluding livers and roes;







0303 21 00

-- Trout (Salmo trulla, Oncorhynchus mykiss,Oncorhynchus clarki, Oncorhynchus aguabonita,Oncorhynchus gilae, Oncorhynchus apache andOncorhynchus chrysogaster)

kg.

30%

-

0303 22 00

-- Atlantic salmon (Salmo salar) and Danubesalmon (Hucho hucho)

kg.

30%

-

0303 29 00

- Other

kg.

30%

-



- Flat fish (Pleuronectidae, Bothidae,Cynoglossidae, Soleidae, Scophthalmidaeand Citharidae), excluding livers and roes :





-

0303 31 00

- Halibut (Reinhardtius hippoglossoides,Hippoglossus hippoglossus, ftippoglossusstenolepis)

kg.

30%

-

0303 32 00

-- Plaice (Pleuronectes platessa)

kg.

30%

-

0303 33 00

- Sole (Solea spp.)

kg.

30%

-

0303 39 00

- Other

kg.

30%

-



- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) pelamis], excluding livers and roes :





-

0303 41 00

- Albacore or longfinned tunas (Thunnus alalunga)

kg.

30%

-

0303 42 00

-- Yellowfin tunas (Thunnus albacares)

kg

30%

-

0303 43 00

- Skipjack or stripe-bellied bonito

kg.

30%

-

0303 44 00

- Bigeye tunas (thunnus obesus)

kg.

30%

-

0303 45 00

-- Bluefin tunas (thunnus thynnus)

kg.

30%

-

0303 46 00

-- Southern bluefin tunas (thunnus maccoyii)

kg.

30%

-

0303 49 00

- Other

kg.

30%

-

0303 50 00

- Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes

kg.

30%

-

0303 60 00

- God (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes

kg.

30%

-



- Other fish, excluding livers and roes :





-

0303 71 00

-- Sardines (Sordino pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling of sprats (Sprattus sprattus)

kg.

30%

-

0303 72 00

-- Haddock (Melanogrammus aeglefinus)

kg.

30%

-

0303 73 00

-- Coal fish (Pollachius virens)

kg.

30%

-

0303 74 00

-- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

kg.

30%

-

0303 75 00

-- Dogfish and other sharks

kg.

30%

-

0303 76 00

-- Eels (Anguilla spp.)

kg.

30%

-

0303 77 00

-- Sea bass (Dicentrarchus labrax.Dicentrarchus punctatus)

kg.

30%

- -

0303 78 00

-- Hake (Merluccius spp., Urophycis spp.)

kg.

30%

-

0303 79

- Other:







0303 79 10

-- Hilsa

kg.

30%

-

0303 79 20

-- Dara

kg.

30%

-

0303 79 30

-- Ribbon fish

kg.

30%

-

0303 79 40

-- Seer

kg.

30%

-

0303 79 50

-- Pomfret (white or silver or black)

kg.

30%

-

0303 79 60

-- Ghoie

kg.

30%

-

0303 79 70

-- Threadfin

kg.

30%

-

0303 79 80

-- Croacker, Grouper, Hounder

kg.

30%

-



-- Other:







0303 79 91

--- Edible fishmaws of wild life

kg.

30%

-

0303 79 92

-- Edible shark fins of wild life

kg.

30%

-

0303 79 99

--- Other

kg.

30%

-

0303 80

- Livers and roes :







0303 80 10

-- Egg or egg yolk of fish including shrimps

kg.

30%

-

0303 80 90

-- Other

kg.

30%

-

0304

FISH FILLETS AND OTHER FISH MEAT (WHETHER OR NOT MINCED), FRESH, CHILLED OR FROZEN







0304 10 00

- Fresh or chilled

kg.

30%

-

0304 20

- Frozen fillets:







030420 10

-- Hilsa

kg.

30%

-

0304 20 20

-- Shark

kg.

30%

-

0304 20 30

-- Seer

kg.

30%

-

0304 20 40

-- Tuna

kg.

30%

-

0304 20 50

-- Cuttlefish

kg.

30%

-

0304 20 90

-- Other

kg.

30% '

-

0304 90 00

- Other

kg.

30%

'

0305

FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; FLOURS, MEALS AND PELLETS, OF FISH FIT FOR HUMAN CONSUMPTION







0305 1000

- Flours, meals and pellets, of fish fit for

kg.

30%

-



human consumption







0305 20 00

- Livers and roes of fish, dried, smoked,

kg.

30%

-



salted or in brine







0305 30 00

- Fish fillets, dried, salted or in brine,

kg.

30%

-



but not smoked









- Smoked fish, including fillets :







0305 41 00

-- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo Salar) and Danube salmon (Hucho hucho)

kg.

30%



0305 42 00

-- Herrings (Clupea harengus, Clupea pallasii)

kg.

30%



0305 49 00

- Other

kg.

30%

-



- Dried fish, whether or not salted but notsmoked :







0305 51 00

-- Cod (Gadus morhua, Gadus ogac, Gadus macracephalus)

kg.

30%



0305 59

-- Other:







0305 59 10

-- Mumbai Duck

kg.

30%

-

0305 59 20

-- Seer without head

kg.

30%

-

0305 59 3.0

-- Sprats

kg.

30%

-

0305 59 99

-- Other

kg.

30%

-



- Fish, sailed but not dried or smoked and fish in brine :





-

0305 61 06

- Herrings (Clupea harengus, Clupea pallasii)

kg.

30%

-

0305 62 00

-- Cod (Gadus morhua, Gadus ogac, Gadus

kg.

30%

-



macrocephalas)





-

0305 63 00

-- Anchovies (Engraulis spp. )

kg.

30%

-

0305 69

- Other:





-

0305 69 10

-- Mumbai duck

kg.

30%

-

0305 69 20

-- Seer without head

kg.

30%

-

0305 69 30

-- Sprats

kg.

30%

-

0305 69 90

-- Other

kg.

30%

-

0306

CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CH1LLBD, FROZEN, DRIED, SALTED OR IN BRINE; CRUSTACEANS, IN SHELL, COOKED BY STEAMING OR BY BOILING IN WATER, WHETHER OR NOT CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; FLOURS, meALS AND PELLETS, OF CRUSTACEANS, PIT FOR HUMAN CONSUMPTION





-



- Frozen :





-

0306 11 00

-- Rock lobster and other sea craw fish(Palinurus spp., Panulirus spp., Jasus spp.)

kg.

30%

-

0306 12

-- Lobsters (Homarus spp.) :





-

0306 12 10

-- Whole, cooked

kg.

30%

-

0306 1290

-- Other

kg.

30%

-

0306 13

-- Shrimps and prawns :





-



-- Shrimps (scampi)-macrabaciium:





-

0306 13 11

--- AFD Shrimp

kg.

30%

-

0306 13 19

--- Other

kg.

30%

-

0306 13 20

-- Prawns

kg.

30%

-

0306 14 00

-- Crabs

kg.

30%

-

0306 19 00

-- Other, including flours, meals and pellets,of crustaceans, fit for human consumption

kg.

30%

-



- Not frozen :





-

0306 21 00

-- Rock lobster and other sea craw fish

kg.

30%

-



(Palinurus spp., Panulirus spp., Jasus spp.)





-

0306 22 00

-- Lobsters (Homarus spp.)

kg.

30%

-

0306 23

-- Shrimps and prawns.





-

0306 23 10

-- Powdered

kg.

30%

-

0306 23 90

-- Other

kg.

30%

-

0306 24 00

-- Crabs

kg.

30%

-

0306 29 00

-- Other, including flours, meals and pellets, of crustaceans, fit for human consumption

kg.

30%

-

0307

MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; FLOURS, MEALS AND PELLETS OF AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS, FIT FOR HUMAN CONSUMPTION





-

0307 10 00

- Oysters

kg.

30%

-



- Scallops, including queen scallops, of thegenera Pecten, Chlamys or Placopecten :





-

0307 21 00

-- Live, fresh or chilled

kg.

30%

-

0307 29 00

-- Other

kg.

30%

_



- Mussels (Mytilus spp., Perna spp.) :







030731 00

-- Live, fresh or chilled

kg.

30%

-

0307 39

-- Other :







0307 39 10

-- Clams, clam meat (bivalves-Victorita, spp.,

kg.

30%

-



Mertrix spp. and Katalysia spp.)







0307 39 90

-- Other

kg.

30%

-



- Cuttlefish (Sepia officitialis, Rossia macrosoma, Septiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) :







030741

-- Live, fresh and chilled :







0307 4110

-- Cuttle fish

kg.

30%

-

0307 41 20

-- Squid

kg.

30%

-

0307 49

-- Other:







0307 49 10

-- Squid tubes, frozen

kg.

30%

-

0307 49 20

-- Whole squids, frozen

kg.

30%

-

0307 49 30

-- Dried squids

kg.

30%

-

0307 49 90

-- Other

kg.

30%

-



- Octopus (Octopus spp.) :







0307 51 00

-- Live, fresh or chilled

kg.

30%

-

0307 59 00

-- Other

kg.

30%

-

0307 60 00

- Snails, other than sea snails

kg.

30%

-



- Other, including flours, meals and pellets, of aquatic invertebrates other than crustaceans, fit for human consumption :







0307 91 00

-- Live, fresh or chilled

kg.

30%

-

0307 99

-- Other:







0307 99 10

-- Sea shell flesh

kg.

30%

-

0307 99 20

-- Jelly fish (Rhopelina spp.),

kg.

30%

-



dried salted or frozen







0307 99 90

-- Other

kg.

30%

-

Chapter IV
Dairy Produce; Birds' Eggs; Natural Honey; Edible Products of Animal Origin, Not Elsewhere Specified Or Included

CHAPTER 4

DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

NOTES

1. The expression "milk" means full cream milk or partially or completely skimmed milk.

2. For the purposes of heading 0405 :

(a) the term "butter" means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria;

(b) the expression "dairy spreads" means a spreadable emulsion of the wa-ter-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 80% by weight.

3. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 0406 provided that they have the three following characteristics :

(a) a milkfat content, by weight of the dry matter, of 5 % or more;

(b) a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and

(c) they are moulded or capable of being moulded.

4. This Chapter does not cover :

(a) products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (heading 1702); or

(b) albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading 3502) or globulin (heading 3504).

SUB-HEADING NOTES

1. For the purposes of sub-heading 0404 10, the expression "modified whey" means products consisting of whey constituents, i.e., whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.

2. For the purposes of sub-heading 0405 10, the term "butter" does not include dehydrated butter or ghee (sub-heading 0405 90).

SUPPLEMENTARY NOTE

In this Chapter, "wild animal" means wild animal as defined in the Wild Life (Protection) Act, 1972 (53 of 1972).

Tariff Item

Description of goods

Unit

Rate of duty

Standard

Preferential Areas

(1)

(2)

(3)

(4)

(5)

0401

MlLK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER







0401 1000

- Of a fat content, bykg.

30%

-





weight, not exceeding 1%







0401 20 00

- Of a fat content, by weight, exceeding 1%

kg.

30%

-



but not exceeding 6%







0401 30 00

- Of a fat content, by weight, exceeding 6%

kg.

30%

-

0402

MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER







0402 10

- In powder, granules or other solid forms, of a fat content, by weight not exceeding 1.5% :







0402 10 10

-- Skimmed Milk

kg.

60%

-

0402 10 20

-- Milk food for babieskg.

60%

-



0402 10 90

-- Other

kg.

60%

-



- In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5%:







0402 21 00

-- Not containing added sugar or othersweetening matter

kg.

60%

-

0402 29

-- Other:







0402 29 10

-- Whole milk

kg.

30%

-

0402 29 20

-- Milk for babies

kg.

30%

-

0402 29 90

-- Other

kg.

30%

-



- Other:







0402 91

-- Not containing added sugar or othersweetening mailer:







0402 91 10

-- Condensed milk

kg.

30%

-

0402 91 90

-- Other

kg.

30%

-

0402 99

-- Other:







0402 99 10

-- Whole milk

kg.

30%

-

0402 99 20

-- Condensed milk

kg.

30%

-

0402 99 90

-- Other

kg.

30%

-

0403

BUTTERMILK, CURDLED MILK AND CREAM, YOGURT, KEPHIR AND OTHER FERMENTED OR ACIDIFIED MILK AND CREAM, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED OR CONTAINING ADDED FRUIT, NUTS OR COCOA







0403 10 00

- Yogurt

kg.

30%

-

0403 90

- Other :







0403 90 10

-- Butter milk

kg.

30%

-

0403 90 90

-- Other

kg.

30%

-

0404

WHEN WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER; PRODUCTS CONSISTING OF NATURAL MILK CONSTITUENTS, WHETHER-OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER, NOT ELSEWHERE SPECIFIED OR INCLUDED







0404 10

Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter :







0404 10 10

-- Whey, concentrated, evaporated or

kg.

30%

-



condensed, liquid or semi-solid







0404 10 20

-- Whey, dry, blocks and powdered

kg.

30%

-

0404 10 90

-- Other

kg.

30%

-

0404 90 00

- Other

kg.

30%

-

0405

BUTTER AND other FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS







0405 10 00

- Butter

kg.

40%

-

0405 20 00

- Dairy spreads

kg.

40%

-

0405 90

- Other;







0405 90 10

-- Butter oil

kg.

40%

-

0405 90 20

-- Ghee

kg.

40%

-

0405 90 90

-- Other

kg.

40%

-

0406

CHEESE AND CURD







0406 10 00

- Fresh (unripened or uncured) cheese, including whey cheese and curd

kg.

30%

-

0406 20 00

- Grated or powdered cheese, of all kinds

kg.

30%

-

0406 30 30

- Processed cheese not grated or powdered

kg.

30%

-

0406 40 00

- Blue-veined cheese

kg.

30%

-

0406 90 00

- Other cheese

kg.

40%

-

0407

BIRDS EGGS, IN SHELL, FRESH, PRESERVED OR COOKED







0407 00

- Birds ' eggs, in shell fresh, preserved or cooked :







0407 00 10

-- Of the species gallus domesticus andducks for hatching

u

30%

-

0407 00 20

-- Of the species gallus and ducksother than for hatching

u

30%

-

0407 00 90

-- Other

u

30%

-

0408

BIRDS' EGGS, NOT IN SHELL, AND EGG YOLKS, FRESH, DRIED, COOKED BY STEAMING OR BY BOILING IN WATER, MOULDED, FROZEN OR OTHERWISE PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER





-



- Egg yolks:





-

0408 11 00

- Dried

kg.

30%

-

0408 19 00

-- Other

kg.

30%

-



- Other:





-

0408 91 00

-- Dried

kg.

30%

-

0408 99 00

-- Other

kg.

30%

-

0409 00 00

NATURAL HONEY

kg.

30%



0410

- EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED





-

0410 00

- Edible products of animal origin, not elsewhere specified or included:





-

041000 10

-- Of wild animals

kg.

30%

-

0410 00 20

-- Turtle eggs and Salanganes' nests ("birds' nests")

kg.

30%

-

0410 00 90

-- Other

kg.

30%

-

Chapter V
Products of Animal Origin, Not Elsewhere Specified Or Included

CHAPTER 5

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

NOTES

1. This Chapter does not cover:

(a) edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);

(b) hides or skins (including furskins) other than goods of heading 0505 and parings and similar waste of raw hides or skins of heading 0511 (Chapter 41 or 43);

(c) animal textile materials, other than horsehair and horsehair waste (Section XI); or

(d) prepared knots or tufts for broom or brush making (heading 9603).

2. For the purposes of heading 0501, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.

3. Throughout this Schedule, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as "ivory".

4. Throughout this Schedule, the expression "horsehair" means hair of the manes or tails of equine or bovine animals.

SUPPLEMENTARY NOTE

In this Chapter, the expressions "wild animal" and "wild life" have the meanings respectively assigned to them in clauses (36) and (37) of section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972); and the expression "wild bird" means any bird specified in Schedules to that Act.

Tariff Item

Description of goods

Unit

Rate of duty

Standard

Preferential Areas

(1)

(2)

(3)

(4)

(5)

0501

- HUMAN HAIR, UNWORKED, WHETHER ORNOT WASHED OR SCOURED; WASTE OFHUMAN HAIR







0501 00

- Human hair, unworked, whether or notwashed or scoured; Waste of human hair :







0501 00 10

-- Human hair, unworked, whether or notwashed or scoured

kg.

30%

-

0501 00 20

-- Waste of human hair

kg.

30%

-

0502

PIGS', HOGS' OR BOARS' BRISTLES AND HAIR; BADGER HAIR AND OTHER BRUSH MAKING HAIR; WASTE OF SUCH BRISTLES OR HAIR





-

0502 10

- Pigs', hogs' or boars' bristles and hair andwaste thereof.





-

0502 10 10

-- Pigs', hogs' or boars' bristles and hair

kg.

30%

-

0502 10 20

--- Waste of pigs', hogs' or boars' bristles andhair

kg.

30%

-

0502 90

- Other:







05029010

-- Badger hair and other brush making hair

kg.

30%

-

0502 90 20

-- Yak tail hair

kg.

30%

-

0502 90 90

-- Other

kg.

30%

-

0503 00 00

HORSEHAIR AND HORSEHAIR WASTE, WHETHER - OR NOT PUT UP AS A LAYER WITH OR WITHOUT SUPPORTING MATERIAL

kg.

30%



0504

GUTS, BLADDERS AND STOMACHS OF ANIMALS (OTHER THAN FISH), WHOLE AND PIECES THEREOF, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED







0504 00

- Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof fresh, chilled, frozen, salted, in brine, dried or smoked:







0504 00 10

-- Guts of cattle for natural food casings

kg.

30%

-

0504 00 20

-- Guts of sheep and goats for naturalfood casings

kg.

30%

-



-- Guts of other animals for naturalfood casings:







0504 00 31

-- Of wild animals

kg.

30%

-

0504 00 39

-- - Other

kg.

30%

-



-- Guts other than for natural food casings :







0504 00 41

---- Of wild animals

kg.

30%

-

0504 00 49

-- Other

kg.

30%

-



-- Bladders and stomachs :







0504 00 51

-- Of wild animals

kg.

30%

-

0504 00 59

---- Other

kg.

30%

-

0505

SKINS AND OTHER PARTS OF BIRDS, WITH THEIR FEATHERS OR DOWN, FEATHERS AND PARTS OF FEATHERS (WHETHER OR NOT WITH TRIMMED EDGES) AND DOWN, NOT FURTHER WORKED THAN CLEANED, DISINFECTED OR TREATED FOR PRESERVATION; POWDER AND WASTE OF FEATHERS OR PARTS OF FEATHERS







0505 10

- Feathers of a kind used for stuffing; down :







0505 10 10

-- Of wild birds

kg.

30%

-

0505 10 90

-- Other

kg.

30%

-

0505 90

- Other:







0505 90 10

-- Peacock tail and wing feather(trimmed or not)

kg.

30%

-



-- Other feather (excluding for stuffingpurpose) :







0505 90 21

--- Of wild birds

kg.

30%

_

0505 90 29

--- Other

kg.

30%

-



-- Powder and waste of feathers or parts offeathers:







0505 90 31

--- Of wild birds

kg.

30%

-

0505 90 39

--- Other

kg.

30%

-



-- Skins and other parts :







0505 90 91

-- Of wild birds

kg.

30%

-

0505 90 99

--- Other

kg.

30%

. -

0506

BONES AND HORN-CORES, UNWORKED, DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO SHAPE), TREATED WITH ACID OR DEGELATINISED POWDER AND WASTE OF THESE PRODUCTS







0506 10

- Ossein and bones treated with acid :









-- Bones, including horn-cores, crushed :







0506 10 11

--- Of wild animals

kg.

30%

-

0506 10 19

--- Other

kg.

30%

-



-- Bone grist :







0506 10 21

--- Of wild animals

kg.

30%

-

0506 10 29

---- Other

kg.

30%

-



-- Ossein :





-

0506 10 31

-- Of wild animals

kg.

30%

-

0506 10 39

-- - Other

kg.

30%

-



-- Bones, horn-cones and parts thereof, notcrushed :





-

0506 10 41

--- Of wild animals

kg.

30%

-

0506 1049

--- Other

kg.

30%

-

0506 90

- Other :









-- Bone meal :







0506 90 11

-- Of wild animals

kg.

30%

-

0506 90 19

--- Other

kg.

30%

-



-- Other :







0506 90 91

--- Of wild animals

kg.

30%

-

0506 90 99

--- Other

kg.

30%

-

0507

IVORY, TORTOISE-SHELL, WHALEBONE AND WHALEBONE HAIR, HORNS, ANTLERS, HOOVES, NAILS, CLAWS AND BEAKS, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE; POWDER AND WASTE OF THESE PRODUCTS







0507 10

- Ivory; ivory powder and waste :







0507 10 10

-- Ivory

kg.

30%

20%

0507 10 20

-- Ivory powder and waste

kg.

30%

20%

0507 90

- Other :







0507 90 10

-- Hoof meal

kg.

30%

-

0507 90 20

-- Horn meal

kg.

30%

-

0507 90 30

-- Hooves, claws, nails and beaks

kg.

30%

-

0507 90 40

-- Antlers

kg.

30%

-

0507 90 50

-- Buffalo horns

kg.

30%

-

0507 90 60

-- Tortoise-shell

kg.

30%

-

0507 90 70

-- Claws and waste of tortoise shell

kg.

30%

-

0507 90 90

-- Other

kg.

30%

-

0508

CORAL AND SIMILAR MATERIALS, UNWORKED OR SIMPLY PREPARED BUT NOT OTHERWISE WORKED; SHELLS OF MOLLUSCS, CRUSTACEANS OR ECHINODERMS AND CUTTLE-BONE, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE, POWDER AND WASTE THEREOF







0508 00

- Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof:







0508 00 10

-- Coral

kg.

30%

-

0508 00 20

-- Chanks

kg.

30%

-

0508 00 30

-- Cowries

kg.

30%

-

0508 00 40

-- Cuttlefish bones

kg.

30%

-

0508 00 50

-- Shells

kg.

30%

-

0508 00 90

-- Other

kg.

30%

-

0509

NATURAL SPONGES OF ANIMAL ORIGIN







0509 00

- Natural sponges of animal origin :







0509 00 10

-- Of wild life

kg.

30%

-

0509 00 90

-- Other

kg.

30%

-

0510

AMBERGRIS, CASTORBUM, CIVET AND MUSK; CANTHARIDES; BILE, WHETHER OR NOT DRIED; GLANDS AND OTHER ANIMAL PRODUCTS USED IN THE PREPARATION OF PHARMACEUTICAL PRODUCTS, FRESH, CHILLED, FROZEN OR OTHER WISE PROVISIONALLY PRESERVED







051000

- Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved :





-

051000 10

--- Bezoar, cow (goolochan)

kg.

30%

-

0510 00 20

-- Ox Gallstone

kg.

30%

-

0510 00 30

-- Placenta, frozen

kg.

30%

-



-- Other :





-

05100091

---- Of wild animals

kg.

30%

-

0510 00 99

--- Other

kg.

30%

-

0511

ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, UNFIT FOR HUMAN CONSUMPTION





-

0511 10 00

- Bovine semen

kg.

30%

-



- Other :





-

0511 91

- Products offish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3 :





-

0511 91 10

-- Fish nails

kg.

30%

-

0511 91 20

-- Fish tails

kg.

30%

-

0511 91 30

-- Other fish waste

kg.

30%

-

0511 91 90

-- Other

kg.

30%

-

0511 99

-- Other :





-



-- Silkworm pupae :





-

05119911

--- Artemia

kg.

30%

-

0511 99 19

--- Other

kg.

30%

-



-- Sinews and tendons :





-

0511 99 21

-- Of wild life

kg.

30%

-

0511 99 29

--- Other

kg.

30%

-



-- Other :





-

0511 99 91

--- Frozen semen, other than bovine;bovine embryo

kg.

30%

-

0511 99 92

---- Of wild life

kg.

30%

-

0511 99 99

---- Other

kg.

30%

-

Section II. Vegetable Products

SECTION II

VEGETABLE PRODUCTS

NOTE

In this Section, the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 per cent. by weight.

Chapter VI
Live Trees and Other Plants; Bulbs, Roots and the Like; Cut Flowers and Ornamental Foliage

CHAPTER 6

LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE

NOTES

1. Subject to the second part of heading 0601, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.

2. Any reference in heading 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading 9701.

Tariff Item

Description of goods

Unit

Rate of duty

Standard

Preferential Areas

(1)

(2)

(3)

(4)

(5)

0601

BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, DORMANT, IN GROWTH OR IN FLOWER; CHICORY PLANTS AND ROOTS OTHER THAN ROOTS OF HEADING 1212

0601 10 00

- Bulbs, tubers, tuberous roots, corms,crowns and rhizomes, dormant

kg.

10%

-

0601 20

- Bulbs, tubers, tuberous roots, corms. crowns and rhizomes, in growth or in flower; chicory plants and roots:

0601 20 10

-- Bulbs, horticultural

kg.

10%

-

-- Chicory plants and roots :

0601 20 21

--- Plants

kg.

10% .

-

0601 20 22

-- Roots

kg.

10%

-

0601 20 90

-- Other

kg.

10%

-

0602

OTHER LIVE PLANTS (INCLUDING THEIR ROOTS;, CUTTINGS AND SLIPS; MUSHROOM SPAWN

0602 10 00

- Unrooted cuttings and slips

kg.

10%

-

0602 20

- Trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts '.

0602 20 10

-- Edible fruit or nut trees, grafted or not

kg.

10%

-

0602 20 20

-- Cactus

kg.

10%

-

0602 20 90

-- Other

kg.

10%

-

0602 30 00

- Rhododendrons and azaleas, grafted or not

kg.

10%

-

0602 40 00

- Roses, grafted or not

kg.

10%

-

0602 90

- Other:

0602 90 10

-- Mushroom spawn

kg.

10%

-

0602 90 20

-- Flowering plants (excluding roses and rhododendrons)

kg.

10%

-

0602 90 30

-- Tissue culture plant

kg.

10%

-

0602 90 90

--- Other

kg.

10%

-

0603

CUT FLOWERS AND FLOWER BUDS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED

-

0603 10 00

- Fresh

kg.

30%

-

0603 90 00

- Other

kg.

30%

-

0604

FOLIAGE, BRANCHES AND OTHER PARTS OF PLANTS, WITHOUT FLOWERS OR FLOWER BUDS, AND GRASSES, MOSSES AND LICHENS, BEING GOODS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED

-

0604 10 00

- Mosses and lichens

kg.

30%

-

- Other:

-

060491 00

-- Fresh

kg.

30%

-

0604 99 00

-- Other

kg.

30%

-

Chapter VII
Edible Vegetables and Certain Roots and Tubers

CHAPTER 7

EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

NOTES

1. This Chapter does not cover forage products of heading 1214.

2. In headings 0709, 0710, 0711 and 0712, the word "vegetables" includes edible mushroomms,1 truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hartensis or Origanum majorana).

3. Heading 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than:

(a) dried leguminous vegetables, shelled (heading 0713);

(b) sweet corn in the forms specified in headings 1102 to 1104;

(c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 1105);

(d) flour, meal and powder of the dried leguminous vegetables of heading 0713 (heading 1106).

4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 0904).

Tar iff Item

Description of goods

Units

Rate of duty

Standard

Preferential Areas

(1)

(2)

(3)

(4)

(5)

0701

POTATOES, FRESH OR CHILLED

0701 1000 0701 90 00 0702 00 00

- Seed -

Other

TOMATOES, FRESH OR CHILLED

kg.

kg

kg.

30%

30%

30%

20%

20%

20%

0703

ONIONS, SHALLOTS, GARLIC, LEEKS AND OTHER ALLIACEOUS VEGETABLES, FRESH OR CHILLED

0703 10

- Onions and shallots:

0703 10 10

--- Onions

kg.

30%

20%

0703 10 20

-- Shallots

kg.

30%

20%

0703 20 00

- Garlic

kg.

100%

90%

0703 90 00

- Leeks and other alliaceous vegetables

kg.

30%

20%

0704

CABBAGES, CAULIFLOWERS, KOHLRABI, KALE AND SIMILAR BDIBLE BRASSICAS, FRESH ORCHILLED

0704 10 00

- Cauliflowers and headed broccoli

kg.

30%

20%

0704 20 00

- Brussels sprouts

kg.

30%

20%

0704 90 00

- Other

kg.

30%

20%

0705

LETTUCE (LACTUCASATIVA) AND CHICORY (CICHORIUM SPP. ), FRESH OR CHILLED

- Lettuce:

0705 11 00

-- Cabbage lettuce (head lettuce)

kg.

30%

20%

0705 19 00

-- Other

kg.

30%

20%

- Chicory:

0705 21 00

-- Witloof chicory (Cichorium intybus var. foliosum)

kg.

30%

20%

0705 29 00

- Other

kg.

30%

20%

0706

CARROTS, TURNIPS, SALAD BEETROOT, SALSIFY, CELERIAC, RADISHES AND SIMILAR BDIBLE ROOTS, FRESH OR CHILLED

0706 10 00

- Carrots and turnips

kg.

30%

20%

0706 90

- Other:

0706 90 10

-- Horse radish

kg.

30%

20%

0706 90 20

--- Other Radish

kg.

30%

20%

0706 90 30

-- Salad beetroot

kg.

30%

20%

0706 90 90

-- Other

kg.

30%

20%

0707 00 00

CUCUMBERS OR GHERKINS, FRESH OR CHILLED

kg.

30%

20%

0708

LEGUMINOUS VEGETABLES, SHELLED OR UNSHELLED, FRESH OR CHILLED

0708 10 00

- Peas (Pisum sativum)

kg.

30%

20%

0708 20 00

- Beans (Vigna spp., Phaseolus spp.)

kg.

30%

20%

0708 90 00

- Other leguminous vegetables

kg.

30%

20%

0709

OTHER VEGETABLES, FRESH OR CHILLED

0709 10 00

- Globe artichokes

kg.

30%

20%

0709 20 00

- Asparagus

kg.

30%

20%

0709 30 00

- Aubergines (egg-plants)

kg.

30%

20%

0709 40 00

- Celery other than celeraic

kg.

30%

20%

- Mushrooms and truffles:

0709 51 00

-- Mushrooms of the genus agaricus

kg.

30%

20%

0709 52 00

- Truffles

kg.

30%

20%

0709 59 00

-- Other

kg.

30%

20%

0709 60

- Fruits of the genus Capsicum or of the

genus pimento :

0709 60 10

-- Green chilly

kg.

30%

20%

0709 60 90

--- Other

kg.

30%

20%

0709 70 00

- Spinach, New Zealand spinach and orache

kg.

30%

20%

spinach (garden spinach)

0709 90

- Other:

0709 90 10

-- Olives

kg.

30%

20%

0709 90 20

-- Plantain (curry banana)

kg.

30%

20%

070990 30

--- Pumpkins

kg.

30%

20%

0709 90 40

-- Green pepper

kg,

30%

20%

0709 90 50

-- Mixed vegetables

kg.

30%

20%

0709 90 90

-- Other

kg.

30%

20%

0710

VEGETABLES (UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER), FROZEN

0710 10 00

- Potatoes

kg.

30%

20%

- Leguminous vegetables, shelled or unshelled:

0710 21 00

-- Peas (Pisum sativum)

kg.

30%

20%

0710 22 00

-- Beans (Vigna spp., Phaseolus spp.)

kg.

30%

20%

0710 29 00

- Other

kg.

30%

20%

0710 30 00

- Spinach, New Zealand spinach and orache

kg.

30%

20%

spinach (garden spinach)

0710 40 00

- Sweet corn

kg.

30%

20%

0710 80

- Other vegetables:

0710 80 10

-- Terragon

kg.

30%

20%

0710 80 90

-- Other

kg.

30%

20%

0710 90 00

- Mixtures of vegetables

kg.

30%

20%

0711

VEGETABLES PROVISIONALLY PRESERVED (FOR EXAMPLE, BY SULPHUR DIOXIDE GAS, IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS), BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION

0711 20 00

- Olives

kg.

30%

20%

0711 30 00

- Capers

kg.

30%

20%

0711 40 00

- Cucumbers and gherkins

kg.

30%

20%

- Mushrooms and truffles:

0711 51 00

-- Mushrooms of the gensus agaricus

kg.

30%

20%

0711 59 00

-- Other

kg.

30%

20%

0711 90

- Other vegetables; mixtures of vegetables:

0711 90 10

-- Green pepper in brine

kg.

30%

20%

0711 90 20

-- Assorted canned vegetables

kg.

30%

20%

0711 90 90

-- Other

kg.

30%

20%

0712

DRIED VEGETABLES, WHOLE, CUT, SLICED, BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED

0712 20 00

- Onions

kg.

30%

20%

- Mushrooms, wood ears (Auricalaria spp.),

jelly fungi (Tremella spp.) and truffles:

071231 00

- Mushrooms of the genus Igaricus

kg.

30%

20%

0712 32 00

-- Wood ears (Auricularia spp.)

kg.

30%

20%

0712 33 00

-- Jelly fungi (Tremella spp.)

kg.

30%

20%

0712 39 00

- Other

kg.

30%

20%

0712 90

- Other vegetables; mixtures of vegetables:

0712 90 10

-- Asparagus

kg.

30%

20%

0712 90 20

-- Dehydrated garlic powder

kg.

30%

20%

0712 90 30

-- Dehydrated garlic flakes

kg.

30%

20%

0712 90 40

-- Dried garlic

kg.

30%

20%

0712 90 50

-- Marjoram, Oregano

kg.

30%

20%

0712 90 60

-- Potatoes

kg.

30%

20%

0712 90 90

-- Other

kg.

30%

20%

0713

DRIED LEGUMINOUS VEGETABLES, SHELLED, WHETHER OR NOT SKINNED OR SPLIT

0713 10 00

- Peas (Pisum sativum)

kg.

50%

40%

07132 000

- Chickpeas (garbanzos)

kg.

30%

20%

- Beans (Vigna spp., Phaseolus spp.);

0713 31 00

- Beans of the species Vigna mungo (L.)

kg,

30%

20%

Hepper or Vigna radiata (L.) Wilczek

0713 32 00

-- Small red (Adzuki) beans (Phaseolus or

kg.

30%

20%

Vigna angularis)

0713 33 00

- Kidney beans, including white pea beans

kg.

30%

20%

(Phaseolus vulgaris)

0713 39

-- Other:

0713 39 10

-- Guar seeds

kg.

30%

20%

0713 39 90

-- Other

kg.

30%

20%

0713 40 00

- Lentils

kg.

30%

20%

0713 5000

- Broad beans (Vida faba var major) and horse beans (Vidafaba var equina, Vidafaba var minor)

kg.

30%

20%

0713 90

- Other:

0713 90 10

-- Tur (arhar)

kg.

30%

20%

-- Other:

07139091

--- Split

kg.

30%

20%

07139099

--- Other

kg.

30%

20%

0714

MANIOC, ARROWROOT, SALEP, JERUSALEM ARTICHOKES, SWEET POTATOES AND SIMILAR ROOTS AND TUBERS WITH HIGH STARCH OR INULIN CONTENT, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT SLICED OR IN THE FORM OF PELLETS; SAGO PITH

0714 1000

- Manioc (cassava)

kg.

30%

20%

07142000

- Sweet potatoes

kg.

30%

20%

071490

- Other:

071490 10

--- Sago pith

kg.

30%

20%

0714 90 90

-- Other

kg.

30%

20%

Chapter VIII
Edible Fruit and Nuts; Peel of Citrus Fruit Or Melons

CHAPTER 8

EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

NOTES

1. This Chapter does not cover inedible nuts or fruits.

2. Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.

3. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes:

(a) for additional preservation or stabilisation (e.g., by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate);

(b) to improve or maintain their appearance (e.g., by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts.

Tariff Item

Description of goods

Unit

Rate of duty

Standard

Preferential Areas

(1)

(2)

(3)

(4)

(5)

0801

COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED

- Coconuts:

0801 11 00

-- Desiccated

kg.

70%

60%

0801 19

-- Other:

0801 19 10

-- Fresh

kg.

70%

60%

0801 1920

-- Dried

kg.

70%

60%

0801 1990

-- Other

kg.

70%

60%

- Brazil nuts:

0801 21 00

- In shell

kg.

30%

20%

0801 22 00

-- Shelled

kg.

30%

20%

- Cashew nuts:

0801 31 00

-- In shell

kg.

30%

Free

0801 32

-- Shelled:

0801 32 10

-- Cashew kernel, broken

kg.

30%

20%

0801 32 20

-- Cashew kernel, whole

kg.

30%

20%

0801 3290

-- Other

kg.

30%

20%

0802

OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELBD

- Almonds:

0802 1 1 00

- In shell

kg.

Rs. 35 per kg.

Rs. 30 per kg.

0802 12 00

- Shelled

kg.

Rs. 100 per kg.

Rs. 95 per kg.

- Hazelnuts or filberts (Corylus spp.):

0802 21 00

- In shell

kg.

30%

20%

0802 22 00

-- Shelled

kg.

30%

20%

- Walnuts :

0802 31 00

- In shell

kg.

30%

20%

0802 32 00

-- Shelled

kg.

30%

20%

0802 40 00

- Chestnuts (Castanea spp.)

kg.

30%

20%

0802 50 00

- Pistachios

kg.

30%

20%

0802 90

- Other:

-- Betel nuts:

0802 90 1 1

-- Whole

kg.

100%

90%

0802 90 12

--- Split

kg

100%

90%

0802 90 13

-- - Ground

kg.

100%

90%

080290 19

---- Other

kg.

100%

90%

0802 90 90

-- Other

kg.

100%

90%

0803 00 00

BANANAS, INCLUDING PLAINTAINS, FRESHOR DRIED

kg.

30%

20%

0804

DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES, AND MANGOSTEENS, FRESH OR DRIED

0804 10

- Dates:

0804 10 10

-- Fresh (excluding wet dates)

kg.

30%

20%

0804 10 20

-- Soft (khayzur or wet dates)

kg.

30%

20%

0804 10 30

-- Hard (chhohara or kharek)

kg.

30%

20%

0804 10 90

-- Other

kg.

30%

20%

0804 20

- Figs:

0804 20 10

-- Fresh

kg.

30%

20%

0804 20 90

-- Other

kg.

30%

20%

0804 30 00

- Pineapples

kg.

30%

20%

0804 40 00

- Avocados

kg.

30%

20%

0804 50

- Guavas, mangoes and mangosteens:

0804 50 10

-- Guavas, fresh or dried

kg.

30%

20%

0804 50 20

-- Mangoes, fresh

kg.

30%

20%

0804 50 30

-- Mangoes, sliced dried

kg.

30%

20%

0804 50 40

-- Mango pulp

kg.

30%

20%

0804 50 90

-- Other

kg.

30%

20%

0805

CITRUS FRUIT, FRESH OR DRIED

0805 1000

- Oranges

kg.

40%

30%

0805 20 00

- Mandarins (including tangerines and satsumas); Clementines, wilkings and similar citrus hybrids

kg.

30%

20%

0805 40 00

- Grape fruit

kg.

, 25%

15%

0805 50 00

- Lemon (Citrus limon. Citrus limonum) and times (Citrus aurantifolia, Citrus latifolia)

kg.

40%

30%

0805 90 00

- Other

kg.

30%

20%

0806

GRAPES, FRESH OR DRIED

0806 10 00

- Fresh

kg.

40%

30%

0806 20

- Dried:

0806 20 10

-- Raisins

kg.

105%

95%

0806 20 90

-- Other

kg.

105%

95%

0807

MELONS (INCLUDING WATERMELONS) AND PAPAWS (PAPAYAS), FRESH

- Melons (including watermelons) :

0807 1 1 00

- Water melons

kg

30%

20%

0807 19 00

-- Other

kg.

30%

20%

0807 20 00

- Papaws (papayas)

kg,

30%

20%

0808

APPLES, PEARS AND QUINCES, FRESH

0808 10 00

- Apples

kg

50%

40%

0808 20 00

- Pears and quinces

kg.

35%

25%

0809

APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SOLES, FRESH

0809 10 00

- Apricots

kg.

30%

20%

0809 20 00

- Cherries

kg.

30%

20%

0809 30 00

- Peaches, including nectarine

kg.

30%

20%

0809 40 00

- Plums and sloes

kg.

25%

15%

0810

OTHER FRUIT, FRESH

0810 1000

- Strawberries

kg.

30%

20%

08102000

- Raspberries, blackberries, mulberries and loganberries

kg.

30%

20%

08103000

- Black, white or red currants and gooseberries

kg.

30%

20%

08104000

- Cranberries, bilberries and other fruits of the genus Vacciniuum

kg.

30%

20%

08105000

- Kiwi fruit

kg.

30%

20%

08106000

- Durians

kg.

30%

20%

081090

- Other:

081090 10

-- Pomegranates

kg.

30%

20%

08109020

-- Tamarind, fresh

kg.

30%

20%

08109030

-- Sapota (chico)

kg.

30%

20%

08109040

--- Custard-apple (Ata)

kg.

30%

20%

08109050

-- Bore

kg.

30%

20%

08109060

-- Lichi

kg.

30%

20%

08109090

-- Other

kg.

30%

20%

0811

FRUIT AND NUTS, UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER, FROZEN, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER

0811 10

- Strawberries:

0811 10 10

-- Containing added sugar

kg.

30%

20%

0811 1020

-- Not containing added sugar

kg.

30%

20%

0811 1090

--- Other

kg.

30%

20%

0811 20

- Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries:

0811 20 10

-- Containing added sugar

kg.

30%

20%

08112020

-- Not containing added sugar

kg,

30%

20%

08112090

-- Other

kg.

30%

20%

0811 90

- Other:

0811 90 10

-- Containing added sugar

kg.

30%

20%

0811 9090

-- Other

kg.

30%

20%

0812

FRUIT AND NUTS PROVISIONALLY PRESERVED (FOR EXAMPLE, BY SULPHUR DIOXIDE GAS, IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS), BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION

08121000

- Cherries

kg.

30%

20%

081290

- Other:

08129010

-- Mango slices in brine

kg.

30%

20%

08129090

-- Other

kg.

30%

20%

0813

FRUIT, DRIED, OTHER THAN THAT OF HEADINGS 0801 TO 0806; MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER

0813 1000

- Apricots

kg.

30%

20%

0813 20 00

- Prunes

kg.

25%

15%

08133000

- Apples

kg.

30%

20%

081340

- Other fruit:

0813 40 10

-- Tamarind, dried

kg.

30%

20%

08134020

-- Singoda whole (water nut)

kg.

30%

20%

0813 40 90

-- Other

kg.

30%

20%

0813 50

- Mixtures of nuts or dried fruits of this Chapter:

081350 10

--- Mixtures of nuts

kg.

30%

20%

0813 5020

-- Mixtures of dried fruits

kg.

30%

20%

08140000

PEEL OF CITRUS FRUIT OR meLONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS

kg.

30%

20%

Chapter IX
Coffee, Tea, Mate and Spices

CHAPTER 9

COFFEE, TEA, MATE AND SPICES

NOTES

1. Mixtures of the products of headings 0904 to 0910 are to be classified as follows:

(a) mixtures of two or more of the products of the same heading are to be classified in that heading;

(b) mixtures of two or more of the products of different headings are to be classified in heading 0910.

The addition of other substances to the products of headings 0904 to 0910 [or to the mixtures referred to in paragraph (a) or (b) above] shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those heading. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 2103.

2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 1211.

SUPPLEMENTARY NOTES

(1)Heading 0901 includes coffee in powder form.

(2) "Spice" means a group of vegetable products (including seeds, etc.), rich in essential oils and aromatic principles, and which, because of their characteristic taste, are mainly used as condiments. These products may be whole or in crushed or powdered form.

(3)The addition of other substances to spices shall not affect their inclusion in spices provided the resulting mixtures retain the essential character of spices and spices also include products commonly known as "masalas".

Tariff Item

Description of goods

Unit

Rate of duty

Standard

Preferential Areas

(1)

(2)

(3)

(4)

(5)

0901

COFFEE, WHETHER OR NOT ROASTED OR DACAFFEINATBD; COFFEE HUSKS AND SKINS; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION

- Coffee, not roasted:

0901 11

-- Not decaffeinated:

-- Arabica plantation:

0901 1111

--- A Grade

kg.

100%

100% less 13 paise per kg.

0901 11 12

-- - BGrade

kg.

100%

100% less 13 paise per kg.

0901 11 13

-- - C Grade

kg.

100%

100% less 13 paise per kg.

0901 11 19

-- - Other

kg.

100%

100% less 13 paise per kg.

-- Arabica cherry:

0901 11 21

-- - AB Grade

kg.

100%

100% less 13 paise per kg.

0901 11 22

--- PB Grade

kg.

100%

100% less 13 paise per kg.

0901 11 23

-- C Grade

kg.

100%

100% less 13 paise per kg.

0901 11 24

-- - B/B/B Grade

kg.

100%

100% less 13 paise per kg.

0901 11 29

-- - Other

kg.

100%

100% less 13 paise per kg.

-- Rob Parchment :

0901 11 31

-- - AB Grade

kg.

100%

100% less 13 paise per kg.

0901 11 32

-- PB Grade

kg.

100%

100% less 13 paise per kg.

0901 11 33

-- -. C Grade

kg.

100%

100% less 13 paise per kg,

0901 11 39

-- - Other

kg.

100%

100% less 13 paise per kg.

-- Rob cherry:

0901 11 41

-- - AB Grade

kg.

100%

100% less 13 paise per kg.

0901 11 42

-- PB Grade

kg.

100%

100% less 13 paise per kg.

0901 1143

-- - C Grade

kg.

100%

100% less 13 paise per kg.

0901 11 44

-- - B/B/B Grade

kg.

100%

100% less 13 paise per kg.

0901 11 45

--- Bulk

kg.

100%

100% less 13 paise per kg.

0901 11 49

--- Other

kg.

100%

100% less 13 paise per kg.

0901 11 90

-- Other

kg.

100%

100% less 13 paise per kg.

0901 12 00

- Decaffeinated

kg.

100%

100% less l3 paise per kg.

- Coffee, roasted:

0901 21

- No decaffeinated:

0901 21 10

-- In bulk packing

kg.

100%

100% less 13 paise per kg.

0901 21 90

-- Other

kg.

100%

100% less 13 paise per kg.

0901 22

- Decaffeinated:

Decaffeinated:

0901 22 10

-- In bulk packing

kg.

100%

100% less 13 paise per kg.

0901 22 90

-- Other

kg.

100%

100% less 13 paise per kg.

0901 90

- Other:

0901 90 10

-- Coffee husks and skins

kg.

100%

100% less 13 paise per kg.

0901 90 20

-- Coffee substitutes containing coffee

kg.

100%

100% less 13 paise per kg.

0901 90 90

-- Other

kg.

100%

100% less 13 paise per kg.

0902

TEA, WHETHER OR NOT FLAVOURED

0902 10

- Green tea (not fermented) in immediate packings of a content not exceeding 3 kg :

0902 10 10

-- Content not exceeding 2kg .

kg.

100%

100% less 26 paise per kg.

0902 10 20

-- Content exceeding 25 g. but not exceeding 1 kg.

kg.

100%

100% less 26 paise per kg.

0902 10 30

-- Content exceeding 1 kg. but not exceeding 3 kg,

kg.

100%

100% less 26 paise per kg.

0902 10 90

-- Other

kg.

100%

100% less 26 paise per kg.

0902 20

- Other green tea (not fermented):

0902 20 10

-- Green tea in packets with contents exceeding3 kg. but not exceeding 20 kg.

kg.

100%

100% less 26paise per kg.

0902 20 20

-- Green tea in bulk

kg.

100%

100% less 26 paise per kg.

0902 20 30

-- Green tea agglomerated in forms such as ball, brick and tablets

kg.

100%

100% less 26 paise per kg.

0902 20 40

-- Green tea waste

kg.

100%

100% less 26 paise per kg.

0902 20 90

-- Other

kg,

100%

100% less 26 paise per kg.

0902 30

- Black tea (fermented) and partly fermentea tea in immediate packings of a content not exceeding 3 kg.

0902 30 10

-- Content not exceeding 25 g.

kg.

100%

100% less 26 paise per kg.

0902 30 20

-- Content exceeding 25 g. but not exceeding 1 kg.

kg.

100%

100% less 26 paise per kg.

0902 30 30

-- Content exceeding 1 kg. but not exceeding 3 kg.

kg.

100%

100% less 26 paise per kg.

0902 30 90

-- Other

kg.

100%

100% less 26 paise per kg.

0902 40

- Other black tea (fermented) and other partly fermented tea:

0902 40 10

-- Content exceeding 3 kg. but not exceeding 20 kg.

kg.

100%

100% less 26 paise per kg.

0902 40 20

-- Black tea, leaf in bulk

kg.

100%

100% less 26 paise per kg.

0902 40 30

-- Black tea, dust in bulk

kg.

100%

100% less 26 paise per kg.

0902 40 40

-- Tea bags

kg.

100%

100% less 26 paise per kg.

.0902 40 50

-- Black tea, agglomerated in forms such as ball, brick and tablets

kg.

100%

100% less 26 paise per kg.

0902 40 60

-- Black tea, waste

kg.

100%

100% less 26 paise per kg.

0902 40 90

-- Other

kg,

100%

100% less 26 paise per kg.

0903 00 00

MATE

kg.

30%

30% less 26 paise per kg.

0904

PEPPER OF THE GENUS PIPER; DRIED OR CRUSHED OR GROUND FRUITS OF THE GENUS CAPSICUM OR OF THE GENUS PLMENTA

- Pepper :

090411

- Neither crushed nor ground:

0904 11 10

-- Pepper, long

kg.

70%

62.5%

0904 11 20

-- Light black pepper

kg.

70%

62,5%

0904 11 30

-- Black pepper, garbled

kg.

70%

62.5%

0904 11 40

-- Black pepper ungarbled

kg.

70%

62.5%

0904 11 50

-- Green pepper, dehydrated

kg.

70%

62.5%

0904 11 60

--- Pepper pinheads

kg.

70%

62.5%

0904 11 70

-- Green pepper, frozen or dried

kg.

70%

62.5%

0904 11 80

-- Pepper other than green, frozen

kg.

70%

62.5%

0904 1 1 90

-- Other

kg.

70%

62.5%

0904 12 00

-- Crushed or ground

kg.

70%

62.5%

0904 20

- Fruits of the genus Capsicum or of the genus Pimento, dried or crushed or ground:

0904 20 10

... Chilly

kg.

70%

-

0904 20 20

-- Chilly powder

kg.

70%

-

0904 20 30

-- Fruits of the genus capsicum

kg.

70%

,

0904 20 40

--- Chilly seed

kg.

70%

-

0904 20 50

-- Jamaica pepper

kg.

70%

-

0904 20 90

-- Other

kg.

70%

-

0905

VANILLA

090500

- Vanilla:

0905 00 10

-- Bean

kg.

30%

-

0905 00 20

-- Powder

kg.

30%

-

09050090

-- Other

kg.

30%

-

0906

CINNAMON AND CINNAMON-TREE FLOWERS

090610

- Neither crushed nor ground:

0906 10 10

-- Cassia

kg.

30%

22.5%

0906 10 20

-- Cinnamon bark

kg.

30%

22.5%

0906 10 30

-- Cinnamon tree flowers

kg.

30%

22.5%

0906 10 90

-- Other

kg.

30%

22.5%

09062000

- Crushed or ground

kg.

30%

22.5%

0907

CLOVES (WHOLE FRUIT, CLOVES AND STEMS)

- Cloves (whole fruit, cloves and stems):

09070010

-- Extracted

kg.

70%

62.5%

0907 00 20

-- Not extracted (other than stem)

kg.

70%

62.5%

0907 00 30

-- Stems

kg.

70%

62.5%

0907 00 90

-- Other

kg.

70%

62.5%

0908

NUTMEG, MACE AND CARDAMOMS

090810

- Nutmeg:

0908 10 10

-- In shell

kg.

30%

22.5%

09081020

-- Shelled

kg.

30%

22.5%

0908 20 00

- Mace

kg.

30%

-

090830

- Cardamoms:

0908 30 10

-- Large (amomum)

kg.

70%

62.5%

0908 30 20

--- Small (elettaria), alleppey green

kg.

70%

62.5%

0908 30 30

-- Small, coorg green

kg.

70%

62.5%

0908 30 40

-- Small, bleached, half-bleached or bleachable

kg.

70%

62.5%

0908 30 50

-- Small, seeds

kg.

70%

62.5%

0908 30 60

-- Small (mixed)

kg.

70%

62.5%

0908 30 70

-- Powder

kg.

70%

62.5%

0908 30 90

-- Other

kg.

70%

62.5%

0909

SEEDS OF ANISE, BADIAN, FENNEL, CORIANDER, CUMIN OR CARAWAY; JUNIPER BERRIES

090910

- Seeds of anise or badian;

-- Seeds of anise:

0909 10 1 1

--- Of seed quality

kg.

30%

-

0909 10 19

-- Other

kg.

30%

-

-- Seeds of badian:

09091021

---- Of seed quality

kg.

30%

-

0909 10 29

--- Other

kg.

30%

-

0909 20

- Seeds of coriander:

090920 10

-- Of seed quality

kg.

30%

-

0909 20 90

-- Other

kg.

30%

-

0909 30

- Seeds of cumin:

-- Cumin, black :

0909 30 1 1

.... Of seed quality

kg.

30%

-

0909 30 19

---- Other

kg.

30%

-

-- Cumin, other than black:

0909 30 21

-- - Of seed quality

kg.

30%

-

0909 30 29

-- Other

kg.

30%

-

090940

- Seeds of caraway:

09094010

-- Of seed quality

kg.

30%

-

0909 40 90

-- Other

kg.

30%

-

090950

- Seeds of fennel; Juniper berries:

-- Fennel seeds:

0909 50 1 1

--- Of seed quality

kg.

30%

-

0909 50 19

-- - Other

kg.

30%

-

-- Juniper berries:

09095021

--- Of seed quality

kg.

30%

-

0909 50 29

-- - Other

kg.

30%

-

0910

GINGER, SAFFRON; TURMERIC (CURCUMA),THYME, BAY LEAVES, CURRY AND OTHER SPICES

0910 10

- Ginger:

0910 10 10

-- Fresh

kg.

30%

-

0910 1020

-- Dried, unbleached

kg.

30%

-

0910 1030

-- Dried, bleached

kg.

30%

-

0910 1040

-- Powder

kg.

30%

-

0910 1090

-- Other

kg.

30%

-

091020

- Saffron :

091020 10

-- Saffron stigma

kg.

30%

-

09102020

-- Saffron stamen

kg.

30%

-

09102090

-- Other

kg.

30%

-

091030

- Turmeric (Curcuma):

091030 10

-- Fresh

kg.

30%

-

09103020

-- Dried

kg.

30%

-

0910 30 30

-- Powder

kg.

30%

-

09103090

-- Oilier

kg.

30%

-

091040

- Thyme; bay leaves:

091040 10

-- Tejpat (leaves of cassia lignea)

kg.

30%

-

09104020

-- Thymes, not elsewhere specified or included

kg.

30%

-

09104030

-- Bay leaves, not elsewhere specified or included

kg.

30%

-

09105000

- Curry

kg.

30%

-

- Other spices:

091091 00

- Mixtures referred to in Note 1 (b) to this Chapter

kg.

30%

-

091099

- Other:

-- Seed:

091099 11

-- Cercry

kg.

30%

-

091099 12

-- Fenugreek

kg.

30%

-

091099 13

--- Dill

kg.

30%

-

09109914

-- Ajwain

kg.

30%

-

091099 15

-- Cassia torea

kg.

30%

-

09109919

-- - Other

kg.

30%

-

-- Powder:

09109921

---- Cassia

kg.

30%

-

09109922

-- Cumin

kg.

30%

-

09109923

-- - Celery

kg.

30%

-

09109924

-- Fenugreek

kg.

30%

-

09109925

-- - Dill

kg.

30%

-

09109926

-- Poppy

kg.

30%

-

09109927

-- Mustard

kg.

30%

-

09109929

-- - Other

kg.

30%

-- Husk:

09109931

--- Cardamom

kg.

30%

-

09109939

-- Other

kg.

30%

-

09109990

-- Other

kg.

30%

"