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CENTRAL EXCISE TARIFF (AMENDMENT) ACT, 2004

Ministry of Law and Justice

Act nº 5 of 2005


  • Schedules
    • 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 Sub-Stances; Mineral Waxes
    • Chapter XXXVIII. Miscellaneous Chemical Products
    • 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
  • Appendices
  • Act nº 5 of 2005

Preamble

THE CENTRAL EXCISE TARIFF (AMENDMENT) ACT, 2004

[Act No. 5 of 2005]

PREAMBLE

Be it enacted by Parliament in the Fifty-fifth Year of the Republic of India as follows:-

Section 1. Short title and commencement

(1) This Act may be called the Central Excise Tariff (Amendment) Act, 2004.

(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

Section 2. Insertion of new section 5

In the Central Excise Tariff Act, 1985(5 of 1986). (hereinafter referred to as the principal Act), after section 4, the following section shall be inserted, namely:-

5. Power of Central Government to amend First and Second Schedules.

(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 and the Second Schedule:

Provided that such amendment shall not alter or affect in any manner the rates specified in the First Schedule and the Second Schedule in respect of goods at which duties of excise shall be leviable on the goods under the Central Excise Act, 1944 (1 of 1944).

(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 or 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 Schedules for First Schedule and Second Schedule

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

Schedules

First Schedule

THE FIRST SCHEDULE --EXCISE 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 sub-heading Notes and, mutatis mutandis, to the above rules, on the under standing 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 column (4) 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 fixed, defined or deemed to be, as the case may be, under or in sub-section (2) read with sub-section (3) of section 3 or section 4 or section 4Aof the Central Excise Act, 1944 (1 of 1994), the duty being equal to such percentage of the value as is indicated in that column.

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 either eight-digit number and the rate of the duty of excise or eight- digit number with blank in the column of the rate of 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/k

Carats (1 metric carat = 2 x 10-4kg)

cm

Centimetre(s)

cm3

Cubic centimetre(s)

dyne/Cm

Dyne per centimeter

g

Gram(s)

g/cm3

Gram per cubic centimetre

gi F/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)

m m

Millimetre(s)

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

V

Volt(s)

Vol.

Volume

W

Watt

1000 kWh

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

(1)

(2)

(3)

(4)

0101

LIVE HORSES, ASSES, MULES AND HINNIES

0101 10

- Pure-bred breeding animals:

0101 10 10

-- Horses

u

0101 10 20

-- Asses

u

0101 10 90

-- Other

u

0101 90

- Other:

0101 90 10

Horses for Polo

u

0101 90 20

Asses, mules and hinnies as live-stock

u

0101 90 90

-- Other

u

0102

LIVE BOVINE ANIMALS

0102 10

Pure-bred breeding animals:

0102 10 10

-- Bulls, adult

u

0102 10 20

-- Cows, adult

u

0102 10 30

-- Buffaloes, adult and calves

u

0102 10 90

-- Other

u

0102 90

- Other:

0102 90 10

-- Bulls, adult

u

0102 90 20

-- Buffaloes, adult and calves

u

0102 90 90

-- Other

u

0103

LIVE SWINE

0103 10 00

- Pure-bred breeding animals

u

- Other:

0103 91 00

-- -Weighing less than 50 kg.

u

0103 92 00

--Weighing 50 kg. or more

u

0104

LIVE shEEP AND GOATS

0104 10

- Sheep:

0104 10 10

-- Sheep including lamb for breeding purpose

u

0104 10 90

-- Other

u

0104 20 00

- Goats

u

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

0105 12 00

-- Turkeys

u

0105 19 00

-- Other

u

- Other:

0105 92 00

-- Fowls of the species Gallus domesticus, weighing not more than 2000 g

u

0105 93 00

-- Fowls of the species Gallus domesticus, weighing more than 2000 g

u

0105 99 00

-- Other

u

0106

OTHER LIVE ANIMALS

- Mammals:

0106 11 00

-- Primates

u

0106 12 00

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

(mammals of the order Sirenia)

u

0106 19 00

-- Other

u

0106 20 00

-- Reptiles (including snakes and turtles)

u

- Birds:

0106 31 00

-- Birds of prey

u

0106 32 00

-- Psittaciformes (including parrots, parakeets,

macaws and cockatoos)

u

0106 39 00

-- Other

u

0106 90

- Other:

0106 90 10

-- Bees and other insects, not elsewhere included

or specified

u

0106 90 20

-- Pureline Stock

u

0106 90 90

-- Other

u

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 heading 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

(1)

(2)

(3)

(4)

0201

MEAT OF BOVINE ANIMALS, FRESH AND CHILLED

0201 10 00

- Carcasses and half-carcasses

kg.

Nil

0201 20 00

- Other cuts with bone in

kg.

Nil

0201 30 00

- Boneless

kg.

Nil

0202

MEAT OF BOVINE ANIMALS, FROZEN

0202 10 00

- Carcasses and half-carcasses

kg.

Nil

0202 20 00

- Other cuts with bone in

kg.

Nil

0202 30 00

- Boneless

kg.

Nil

0203

MEAT OF SWINE, FRESH, CHILLED OR FROZEN Fresh or chilled:

0203 11 00

-- Carcasses and half-carcasses

kg.

Nil

0203 12 00

-- Hams, shoulders and cuts thereof, with bone

in kg.

Nil

0203 19 00

- Other

kg.

Nil

Frozen:

0203 21 00

-- Carcasses and half-carcasses

kg.

Nil

0203 22 00

-- Hams, shoulders and cuts thereof, with bone

in kg.

Nil

0203 29 00

- Other

kg.

Nil

0204

MEAT OF shEEP OR GOATS, FRESH, CHILLED OR FROZEN

0204 10 00

- Carcasses and half-carcasses of lamb, fresh or chilled Other meat of sheep, fresh or chilled:

kg.

Nil

0204 21 00

-- Carcasses and half-carcasses

kg.

Nil

0204 22 00

-- Other cuts with bone in

kg.

Nil

0204 23 00

-- Boneless

kg.

Nil

0204 30 00

- Carcasses and half-carcasses of lamb, frozen other meat of sheep, frozen:

kg.

Nil

0204 41 00

-- Carcasses and half-carcasses

kg.

Nil

0204 42 00

-- Other cuts with bone in

kg.

Nil

0204 43 00

-- Boneless

kg.

Nil

0204 50 00

- Meat of goats

kg.

Nil

0205 00 00

MEAT OF HORSES, ASSES, MULES OR hiNNIES, FRESH, CHILLED OR FROZEN

kg.

Nil

0206

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

0206 10 00

- Of bovine animals, fresh or chilled

kg.

Nil

- Of bovine animals, frozen:

0206 21 00

-- -Tongues

kg.

Nil

0206 22 00

-- Livers

kg.

Nil

0206 29 00

- Other

kg.

Nil

0206 30 00

Of swine, fresh or chilled

kg.

Nil

-

Of swine, frozen:

0206 41 00 --

Livers

kg.

Nil

0206 49 00 --

Other

kg.

Nil

0206 80

Other, fresh or chilled:

0206 80 10 ---

Of sheep or goats

kg.

Nil

0206 80 90 ---

Other

kg.

Nil

0206 90

Other, frozen:

0206 90 10 ---

Of sheep or goats

kg.

Nil

0206 90 90 ---

Other

kg.

Nil

0207

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

-

Of fowls of the species Gallus domesticus:

0207 11 00 --

Not cut in pieces, fresh or chilled

kg.

Nil

0207 12 00 --

Not cut in pieces, frozen

kg.

Nil

0207 13 00 --

Cuts and offal, fresh or chilled

kg.

Nil

0207 14 00 --

Cuts and offal, frozen

kg.

Nil

-

Of turkeys:

0207 24 00 --

Not cut in pieces, fresh or chilled

kg.

Nil

0207 25 00 --

Not cut in pieces, frozen

kg.

Nil

0207 26 00 --

Cuts and offal, fresh or chilled

kg.

Nil

0207 27 00 --

Cuts and offal, frozen

kg.

Nil

-

Of ducks, geese or guinea fowls:

0207 32 00 --

Not cut in pieces, fresh or chilled

kg.

Nil

0207 33 00 --

Not cut in pieces, frozen

kg.

Nil

0207 34 00 --

Fatty livers, fresh or chilled

kg.

Nil

0207 35 00 --

Other, fresh or chilled

kg.

Nil

0207 36 00 --

Other, frozen

kg.

Nil

0208

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

0208 10 00

Of rabbits or hares

kg.

Nil

0208 20 00

Frogs' legs

kg.

Nil

0208 30 00

Of primates

kg.

Nil

0208 40 00

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

kg.

Nil

0208 50 00

Of reptiles (including snakes and turtles)

kg.

Nil

0208 90

Other:

0208 90 10 ---

Of wild animals

kg.

Nil

0208 90 90 ---

Other

kg.

Nil

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.

Nil

0210

MEAT AND EDIBLE MEAT OFFAL, SALTED, IN BRINE, DRIED OR SMOKED; EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL

-

Meat of swine:

0210 11 00 --

Hams, shoulders and cuts thereof, with bone in

kg.

Nil

0210 12 00 --

Bellies (streaky) and cuts thereof

kg.

Nil

0210 19 00 --

Other

kg.

Nil

0210 20 00

Meat of bovine animals Other, including edible flours and meals of meat and meat offal:

kg.

Nil

0210 91 00 --

Of primates

kg.

Nil

0210 92 00 --

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

kg.

Nil

0210 93 00 --

Of reptiles (including snakes and turtles)

kg.

Nil

0210 99 00 --

Other

kg.

Nil

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 offish 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

(1)

(2)

(3)

(4)

0301

LIVE FISH

0301 10 00 -

Ornamental Fish

kg.

Nil

-

Other Live Fish:

0301 91 00 --

Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

kg.

Nil

0301 92 00 --

Eels (Anguilla spp.)

kg.

Nil

0301 93 00 --

Carp

kg.

Nil

0301 99 00 --

Other

kg.

Nil

0302

-

FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304 Salmonidae, excluding livers and roes:

0302 11 00 --

Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

kg.

Nil

0302 12 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.

Nil

0302 19 00 --

Other

kg.

Nil

-

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

0302 21 00 --

Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

kg.

Nil

0302 22 00 --

Plaice (Pleuronectes platessa)

kg.

Nil

0302 23 00 --

Sole (Solea spp.)

kg.

Nil

0302 29 00 --

Other

kg.

Nil

-

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

0302 31 00 --

Albacore or longfinned tunas (Thunnus alalunga)

kg.

Nil

03023200

- -Yellowfin tunas (Thunnus albacares)

kg.

Nil

03023300

- Skipjack or stripe-bellied bonito

kg.

Nil

03023400

- Bigeye tunas (Thunnus obesus)

kg.

Nil

03023500

-- Bluefin tunas (Thunnus thynnus)

kg.

Nil

03023600

- Southern bluefin tunas (Thunnus maccoyii)

kg.

Nil

03023900

- Other

kg.

Nil

03024000

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

kg.

Nil

0302 50 00

- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes Other fish, excluding livers and roes:

kg.

Nil

0302 61 00

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

kg.

Nil

0302 62 00

Haddock (Melanogrammus aeglefinus)

kg.

Nil

0302 63 00

-- Coalfish (Pollachius virens)

kg.

Nil

0302 64 00

Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

kg.

Nil

0302 65 00

Dogfish and other sharks

kg.

Nil

0302 66 00

Eels (Anguilla spp.)

kg.

Nil

0302 69

- Other:

0302 69 10

-- Hilsa

kg.

Nil

0302 69 20

--- Dara

kg.

Nil

0302 69 30

Pomfret

kg.

Nil

0302 69 90

-- Other

kg.

Nil

0302 70 00

Livers and roes

kg.

Nil

0303

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

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

0303 11 00

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

kg.

Nil

0303 19 00

- Other

kg.

Nil

Other salmonidae, excluding livers and roes:

0303 21 00

-- -Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

kg.

Nil

0303 22 00

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

kg.

Nil

0303 29 00

- Other

kg.

Nil

- Flatfish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:

0303 31 00

Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

kg.

Nil

0303 32 00

-- Plaice (Pleuronectes platessa)

kg.

Nil

0303 33 00

-- Sole (Solea spp.)

kg.

Nil

0303 39 00

- Other

kg.

Nil

- 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.

Nil

03034200

Yellowfin tunas (Thunnus albacares)

kg.

Nil

03034300

Skipjack or stripe-bellied bonito

kg.

Nil

0303 4400

Bigeye tunas (thunnus obesus)

kg.

Nil

0303 4500

Bluefin tunas (thunnus thynnus)

kg.

Nil

0303 4600

Southern bluefin tunas (thunnus maccoyii)

kg.

Nil

0303 4900

Other

kg.

Nil

0303 5000

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

kg.

Nil

0303 60 00

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes

kg.

Nil

Other fish, excluding livers and roes:

0303 71 00

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

kg.

Nil

0303 72 00

Haddock (Melanogrammus aeglefinus)

kg.

Nil

0303 73 00

Coalfish (Pollachius virens)

kg.

Nil

0303 74 00

Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

kg.

Nil

0303 75 00

Dogfish and other sharks

kg.

Nil

0303 76 00

Eels (Anguilla spp.)

kg.

Nil

0303 77 00

Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)

kg.

Nil

0303 78 00

Hake (Merluccius spp., Urophycis spp.)

kg.

Nil

0303 79

Other:

0303 79 10-

Hilsa

kg.

Nil

0303 79 20-

Dara

kg.

Nil

0303 79 30

Ribbon fish

kg.

Nil

0303 79 40

Seer

kg.

Nil

0303 79 50

Pomfret (white or silver or black)

kg.

Nil

0303 79 60

Ghole

kg.

Nil

0303 79 70-

Threadfin

kg.

Nil

0303 79 80-

Croacker, Grouper, Hounder

kg.

Nil

Other:

0303 79 91

Edible fishmaws of wild life

kg.

Nil

0303 79 92

Edible shark fins of wild life

kg.

Nil

0303 79 99

Other

kg.

Nil

0303 80

Livers and roes:

0303 80 10

Egg or egg yolk of fish including shrimps

kg.

Nil

0303 80 90-

Other

kg.

Nil

0304

FISH FILLETS AND other FISH meAT (WHETHER OR NOT MINCED), FRESH, CHILLED OR FROZEN

0304 10 00

Fresh or chilled

kg.

Nil

0304 20

Frozen fillets:

0304 20 10

Hilsa

kg.

Nil

0304 20 20

Shark

kg.

Nil

0304 20 30

Seer

kg.

Nil

0304 20 40-

Tuna

kg.

Nil

0304 20 50-

Cuttlefish

kg.

Nil

0304 20 90-

Other

kg.

Nil

0304 90 00

Other

kg.

Nil

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 10 00

Flours, meals and pellets, of fish fit for human consumption

kg.

Nil

0305 20 00

Livers and roes of fish, dried, smoked, salted or in brine

kg.

Nil

0305 3000

Fish fillets, dried, salted or in brine, but not smoked

kg.

Nil

-

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.

Nil

0305 42 00

Herrings (Clupea harengus, Clupea pallasii)

kg.

Nil

0305 49 00

Other

kg.

Nil

Dried fish, whether or not salted but not smoked:

0305 51 00

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

kg.

Nil

0305 59

Other:

0305 59 10

Mumbai Duck

kg.

Nil

0305 59 20

Seer without head

kg.

Nil

0305 59 30

Sprats

kg.

Nil

0305 59 90

Other

kg.

Nil

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

0305 61 00

Herrings (Clupea harengus, Clupea pallasii)

kg.

Nil

0305 62 00

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

kg.

Nil

0305 63 00 --

Anchovies (Engraulis spp.)

kg.

Nil

0305 69

Other:

0305 69 10 ---

Mumbai duck

kg.

Nil

0305 69 20 ---

Seer without head

kg.

Nil

0305 69 30- --

Sprats

kg.

Nil

0305 69 90- --

Other

kg.

Nil

0306

CRUSTACEANS, WHETHER IN shELL OR NOT, LIVE, FRESH, CHILLED, 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, FIT FOR HUMAN CONSUMPTION

Frozen:

0306 11 00

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

kg.

Nil

0306 12

Lobsters (Homarus spp.):

0306 12 10

Whole, cooked

kg.

Nil

0306 12 90

Other

kg.

Nil

0306 13

Shrimps and prawns:

Shrimps (scampi)-macrobactium:

0306 13 11

AFD Shrimp

kg.

Nil

0306 13 19

Other

kg.

Nil

0306 13 20

Prawns

kg.

Nil

0306 14 00

Crabs

kg.

Nil

0306 19 00

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

kg.

Nil

-

Not frozen:

0306 21 00 --

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

kg.

Nil

0306 22 00 --

Lobsters (Homarus spp.)

kg.

Nil

0306 23

Shrimps and prawns:

03062310

Powdered

kg.

Nil

030623 90

Other

kg.

Nil

03062400

Crabs

kg.

Nil

03062900

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

kg.

Nil

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.

Nil

Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten:

0307 21 00

Live, fresh or chilled

kg.

Nil

0307 29 00

Other

kg.

Nil

Mussels (Mytilus spp., Perna spp.):

0307 31 00

Live, fresh or chilled

kg.

Nil

0307 39

Other:

0307 39 10

Clams, clam meat (bivalves-Victorita, spp., Mertrix spp. and Katalysia spp.)

kg.

Nil

0307 39 90 ---

Other

kg.

Nil

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

0307 41

Live, fresh and chilled:

0307 41 10

Cuttle fish

kg.

Nil

0307 41 20

Squid

kg.

Nil

0307 49

Other:

0307 49 10

Squid tubes, frozen

kg.

Nil

0307 49 20

Whole squids, frozen

kg.

Nil

0307 49 30

Dried squids

kg.

Nil

0307 49 90

Other

kg.

Nil

Octopus (Octopus spp.):

0307 51 00

Live, fresh or chilled

kg.

Nil

0307 59 00

Other

kg.

Nil

0307 60 00

Snails, other than sea snails

kg.

Nil

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

0307 91 00

Live, fresh or chilled

kg.

Nil

0307 99

Other:

0307 99 10- --

Sea shell flesh

kg.

Nil

0307 99 20- --

Jelly fish (Rhopelina spp.), dried, salted or frozen

kg.

Nil

0307 99 90 ---

Other

kg.

Nil

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 water-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).

5. In this Chapter, the expresion "unit container" means a container, whether large or small (for example, tin, can, box, jar, bottle, bag or carton, drum, barrel or canister), designed to hold a predetermined quantity or number.

6. In relation to products of this Chapter, labelling or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'.

7. In this Chapter, "brand name" means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.

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

(1)

(2)

(3)

(4)

0401

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

0401 10 00

Of a fat content, by weight, not exceeding 1%

kg.

Nil

0401 20 00

Of a fat content, by weight, exceeding 1% but not exceeding 6%

kg.

Nil

0401 30 00

Of a fat content, by weight, exceeding 6%

kg.

Nil

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.

Nil

0402 10 20

Milk food for babies

kg.

Nil

0402 10 90

Other

kg.

Nil



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

0402 21 00

Not containing added sugar or other sweetening matter

kg.

Nil

0402 29

Other:

0402 29 10

Whole milk

kg.

Nil

0402 29 20

Milk for babies

kg.

Nil

0402 29 90

Other

kg.

Nil

Other:

0402 91

Not containing added sugar or other sweetening matter:





0402 91 10

Condensed milk

kg.

16%

0402 91 90

Other

kg.

Nil

0402 99

Other:

0402 99 10

Whole milk

kg.

Nil

0402 99 20

Condensed milk

kg.

16%

0402 99 90

Other

kg.

Nil

0403

BUTTER MILK, 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.

Nil

0403 90

Other:

0403 90 10- --

Butter milk

kg.

Nil

0403 90 90 ---

Other

kg.

Nil

0404

WHEY, 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 condensed, liquid or semi-solid

kg.

Nil

0404 10 20 ---

Whey, dry, blocks and powdered

kg.

Nil

0404 10 90 ---

Other

kg.

Nil

0404 90 00

Other

kg.

Nil

0405

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





0405 10 00

Butter

kg.

Nil

0405 20 00

Dairy spreads

kg.

Nil

0405 90

Other:

0405 90 10 ---

Butter oil

kg.

Nil

0405 90 20- --

Ghee

kg.

Nil

0405 90 90- --

Other

kg.

Nil

0406

CHEESE AND CURD

0406 10 00

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

kg.

Nil

0406 20 00

Grated or powdered cheese, of all kinds

kg.

Nil

0406 30 00

Processed cheese not grated or powdered

kg.

Nil

0406 40 00

Blue-veined cheese

kg.

Nil

0406 90 00

Other cheese

kg.

Nil

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 and ducks for hatching

u



0407 00 20 ---

Of the species gallus and ducks other than for hatching

u



0407 00 90 ---

Other

u

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.

0408 19 00 --

Other

kg.

Other:

0408 91 00

Dried

kg.

0408 99 00

Other

kg.

0409 00 00

NATURAL HONEY

kg.

0410

EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED





0410 00

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





0410 00 10

Of wild animals

kg.

Nil

0410 00 20

Turtle eggs and Salanganes' nests

("birds' nests")

kg.

Nil

0410 00 90

Other

kg.

Nil

* The specified goods falling under this Chapter are assessable to duty w.r.t. Maximum Retail Price. For percentage of abatement - please see Appendix V.

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 (3 7) 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

(1)

(2)

(3)

(4)

0501

HUMAN HAIR, UNWORKED, WHETHER OR NOT WASHED OR SCOURED; WASTE OF HUMAN HAIR

0501 00

Human hair, unworked, whether or not washed or scoured; Waste of human hair:

0501 00 10- --

Human hair, unworked, whether or not washed or scoured

kg.

Nil

0501 00 20- --

Waste of human hair

kg.

Nil

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 and waste thereof:

0502 10 10- --

Pigs', hogs' or boars' bristles and hair

kg.

Nil

0502 10 20- --

Waste of pigs', hogs' or boars' bristles and hair

kg.

Nil

0502 90

Other:

0502 90 10 ---

Badger hair and other brush making hair

kg.

Nil

0502 90 20 ---

Yak tail hair

kg.

Nil

0502 90 90 ---

Other

kg.

Nil

0503 00 00

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

kg.

Nil

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.

Nil

0504 00 20- --

Guts of sheep and goats for natural food casings

kg.

Nil

--

Guts of other animals for natural food casings:

0504 00 31

Of wild animals

kg.

Nil

0504 00 39 ---

Other

kg.

Nil

...

Guts other than for natural food casings:

0504 00 41

Of wild animals

kg.

Nil

0504 00 49

Other

kg.

Nil

...

Bladders and stomachs:

0504 00 51 ---

Of wild animals

kg.

Nil

0504 00 59

Other

kg.

Nil

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.

Nil

0505 10 90 ---

Other

kg.

Nil

0505 90

Other:

0505 90 10 ---

Peacock tail and wing feather (trimmed or not)

kg.

Nil

--

Other feather (excluding for stuffing purpose):

0505 90 21 ---

Of wild birds

kg.

Nil

0505 90 29 ---

Other

kg.

Nil

--

Powder and waste of feathers or parts of feathers:

0505 90 31

Of wild birds

kg.

Nil

0505 90 39

Other

kg.

Nil

...

Skins and other parts:

0505 90 91 --

Of wild birds

kg.

Nil

0505 90 99

Other

kg.

Nil

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.

Nil

0506 10 19

Other

kg.

Nil

...

Bone grist:

0506 10 21

Of wild animals

kg.

Nil

0506 10 29 ---

Other

kg.

Nil

--

Ossein:

0506 10 31 ---

Of wild animals

kg.

Nil

0506 10 39 ---

Other

kg.

Nil

--

Bones, horn-cones and parts thereof, not crushed:

0506 10 41

Of wild animals

kg.

Nil

0506 10 49

Other

kg.

Nil

0506 90

Other:

...

Bone meal:

0506 90 11

Of wild animals

kg.

Nil

0506 90 19 ---

Other

kg.

Nil

--

Other:

0506 90 91 ---

Of wild animals

kg.

Nil

0506 90 99

Other

kg.

Nil

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.

Nil

0507 10 20- --

Ivory powder and waste

kg.

Nil

0507 90

Other:

0507 90 10- --

Hoof meal

kg.

Nil

0507 90 20 ---

Horn meal

kg.

Nil

0507 90 30- --

Hooves, claws, nails and beaks

kg.

Nil

0507 90 40 ---

Antlers

kg.

Nil

0507 90 50- --

Buffalo horns

kg.

Nil

0507 90 60- --

Tortoise-shell

kg.

Nil

0507 90 70 ---

Claws and waste of tortoise shell

kg.

Nil

0507 90 90- --

Other

kg.

Nil

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.

Nil

0508 00 20 ---

Chanks

kg.

Nil

0508 00 30- --

Cowries

kg.

Nil

0508 00 40 ---

Cuttlefish bones

kg.

Nil

0508 00 50- --

Shells

kg.

Nil

0508 00 90 ---

Other

kg.

Nil

0509

NATURAL SPONGES OF ANIMAL ORIGIN

0509 00

Natural sponges of animal origin:

0509 00 10- --

Of wild life

kg.

Nil

0509 00 90- --

Other

kg.

Nil

0510

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

0510 00

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:

0510 00 10 --

Bezoar, cow (goolochan)

kg.

Nil

0510 00 20 ---

Ox Gallstone

kg.

Nil

0510 00 30 ---

Placenta, frozen

kg.

Nil

--

Other:

0510 00 91

Of wild animals

kg.

Nil

0510 00 99

Other

kg.

Nil

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.

Nil

-

Other:

0511 91

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

0511 91 10 ---

Fish nails

kg.

Nil

0511 91 20 ---

Fish tails

kg.

Nil

0511 91 30 ---

Other fish waste

kg.

Nil

0511 91 90 ---

Other

kg.

Nil

0511 99

Other:

...

Silkworm pupae:

0511 99 11

Artemia

kg.

Nil

0511 99 19 ---

Other

kg.

Nil

--

Sinews and tendons:

0511 99 21

Of wild life

kg.

Nil

0511 99 29 ---

Other

kg.

Nil

--

Other:

0511 99 91

Frozen semen, other than bovine; bovine embryo

kg.

Nil

0511 99 92

Of wild life

kg.

Nil

0511 99 99

Other

kg.

Nil

Section II. Vegetable Products

SECTION II

VEGETABLE PRODUCTS

NOTES

1. 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.

2 In this Section the expression, "unit container" means a container, whether large or small (for example, tin, can, box, jar, bottle, bag or carton, drum, barrel or canister) designed to hold a predetermined quantity or number.

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

(1)

(2)

(3)

(4)

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.

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.

...

Chicory plants and roots:

0601 20 21

Plants

kg.

0601 20 22

Roots

kg.

0601 20 90 ---

Other

kg.

0602

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

0602 10 00

Unrooted cuttings and slips

kg.

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.

0602 20 20 ---

Cactus

kg.

0602 20 90 ---

Other

kg.

0602 30 00

Rhododendrons and azaleas, grafted or not

kg.

0602 40 00

Roses, grafted or not

kg.

0602 90

Other:

0602 90 10- --

Mushroom spawn

kg.

0602 90 20 ---

Flowering plants (excluding roses and rhododendrons)

kg.

0602 90 30 ---

Tissue culture plant

kg.

0602 90 90- --

Other

kg.

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.

0603 90 00

Other

kg.

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.

-

Other:

0604 91 00 --

Fresh

kg.

0604 99 00 --

Other

kg.

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 mushrooms, 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).

Tariff Item

Description of goods

Unit

Rate of duty

(1)

(2)

(3)

(4)

0701

POTATOES, FRESH OR CHILLED



0701 10 00

- Seed

kg.

Nil

0701 90 00

- Other

kg.

Nil

0702 00 00

TOMATOES, FRESH OR CHILLED

kg.

Nil

0703

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



0703 10

- Onions and shallots:



0703 10 10

-- --Onions

kg.

Nil

0703 10 20

-- --Shallots

kg.

Nil

0703 20 00

- Garlic

kg.

Nil

0703 90 00

- Leeks and other alliaceous vegetables

kg.

Nil

0704

CABBAGES, CAULIFLOWERS, KOHLRABI, KALE AND SIMILAR EDIBLE BRASSICAS, FRESH OR CHILLED



0704 10 00

- Cauliflowers and headed broccoli

kg.

Nil

0704 20 00

- Brussels sprouts

kg.

Nil

0704 90 00

- Other

kg.

Nil

0705

LETTUCE (LACTUCASATIVA) AND CHICORY (CICHORIUMSPP. ), FRESH OR CHILLED - Lettuce:



0705 11 00

-- -Cabbage lettuce (head lettuce)

kg.

Nil

0705 19 00

-- Other

kg.

Nil

- Chicory:



0705 21 00

-- Witloof chicory (Cichorium intybus var. foliosum)

kg.

Nil

0705 29 00

- -Other

kg.

Nil

0706

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



0706 10 00

- Carrots and turnips

kg.

Nil

0706 90

- Other:



0706 90 10

-- --Horse radish

kg.

Nil

0706 90 20

-- --Other radish

kg.

Nil

0706 90 30

--- Salad beetroot

kg.

Nil

0706 90 90

-- --Other

kg.

Nil

0707 00 00

CUCUMBERS OR GHERKINS, FRESH OR CHILLED

kg.

Nil

0708

LEGUMINOUS VEGETABLES, SHELLED OR UNSHELLED, FRESH OR CHILLED



0708 10 00

- Peas (Pisum sativum)

kg.

Nil

0708 20 00

- Beans (Vigna spp., Phaseolus spp.)

kg.

Nil

0708 90 00

- Other leguminous vegetables

kg.

Nil

0709

OTHER VEGETABLES, FRESH OR CHILLED



0709 10 00

- Globe artichokes

kg.

Nil

0709 20 00

- Asparagus

kg.

Nil

0709 30 00

- Aubergines (egg-plants)

kg.

Nil

0709 40 00

- Celery other than celeraic

kg.

Nil

- Mushrooms and truffles:



0709 51 00

-- Mushrooms of the genus agaricus

kg.

Nil

0709 52 00

-- Truffles

kg.

Nil

0709 59 00

-- Other

kg.

Nil

0709 60

- Fruits of the genus capsicum or of the



genus pimenta:



0709 60 10

-- --Green chilly

kg.

Nil

0709 60 90

-- --Other

kg.

Nil

0709 70 00

- Spinach, New Zealand spinach and orache spinach (garden spinach)

kg.

Nil

0709 90

- Other:



0709 90 10

-- --Olives

kg.

Nil

0709 90 20

-- --Plantain (curry banana)

kg.

Nil

0709 90 30

-- --Pumpkins

kg.

Nil

0709 90 40

--- Green pepper

kg.

Nil

0709 90 50

--- Mixed vegetables

kg.

Nil

0709 90 90

-- --Other

kg.

Nil

0710

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



0710 10 00

- Potatoes

kg.

Nil

- Leguminous vegetables, shelled or unshelled:



0710 21 00

-- -Peas (Pisum sativum)

kg.

Nil

0710 22 00

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

kg.

Nil

0710 29 00

- -Other

kg.

Nil

0710 30 00

- Spinach, New Zealand spinach and orache

kg.

Nil

spinach (garden spinach)



0710 40 00

- Sweet corn

kg.

Nil

0710 80

- Other vegetables:



0710 80 10

-- --Terragon

kg.

Nil

0710 80 90

-- --Other

kg.

Nil

0710 90 00

- Mixtures of vegetables

kg.

Nil

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.

Nil

0711 30 00

- Capers

kg.

Nil

0711 40 00

- Cucumbers and gherkins

kg.

Nil

- Mushrooms and truffles:



0711 51 00

-- -Mushrooms of the gensus agaricus

kg.

Nil

0711 59 00

- -Other

kg.

Nil

071190

- Other vegetables; mixtures of vegetables:



0711 90 10

-- --Green pepper in brine

kg.

Nil

0711 90 20

-- --Assorted canned vegetables

kg.

Nil

0711 90 90

-- --Other

kg.

Nil

0712

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



0712 20 00

- Onions

kg.

Nil

- Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles:



0712 31 00

-- -Mushrooms of the genus agaricus

kg.

Nil

0712 32 00

-- Wood ears (Auricularia spp.)

kg.

Nil

0712 33 00

-- -Jelly fungi (Tremella spp.)

kg.

Nil

0712 39 00

- -Other

kg.

Nil

0712 90

- Other vegetables; mixtures of vegetables:



0712 90 10

--- Asparagus

kg.

Nil

0712 90 20

--- Dehydrated garlic powder

kg.

Nil

0712 90 30

--- Dehydrated garlic flakes

kg.

Nil

0712 90 40

--- Dried garlic

kg.

Nil

0712 90 50

--- Marjoram, Oregano

kg.

Nil

0712 90 60

--- Potatoes

kg.

Nil

0712 90 90

-- --Other

kg.

Nil

0713

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



0713 10 00

- Peas (Pisum sativum)

kg.

Nil

0713 20 00

- Chickpeas (garbanzos)

kg.

Nil

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



0713 31 00

-- -Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek

kg.

Nil

0713 32 00

-- -Small red (Adzuki) beans (Phaseolus or Vigna angularis)

kg.

Nil

0713 33 00

-- Kidney beans, including white pea beans (Phaseolus vulgaris)

kg.

Nil

0713 39

- -Other:



0713 39 10

--- Guar seeds

kg.

Nil

0713 39 90

-- --Other

kg.

Nil

0713 40 00

- Lentils

kg.

Nil

0713 50 00

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

kg.

Nil

0713 90

- Other:



0713 90 10

-- --Tur (arhar)

kg.

Nil

-- Other:



0713 90 91

.... Split

kg.

Nil

0713 90 99

--- -Other

kg.

Nil

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 10 00

- Manioc (cassava)

kg.

Nil

0714 20 00

- Sweet potatoes

kg.

Nil

0714 90

- Other:



0714 90 10

--- Sago pith

kg.

Nil

0714 90 90

-- --Other

kg.

Nil