Customs Tariff Act 1975 [amended Upto 2023] Part 1 (section 1

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CUSTOMS TARIFF ACT 1975 [AMENDED UPTO 2023] part 1 (SECTION 1 - CHAPTER 20)

Section 1 - Short title extent and commencement

This Act may be called the Customs Tariff Act, 1975.
It extends to the whole of India.
It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

Section 2 - Duties specified in the Schedules to be levied

The rates at which duties of customs shall be levied under the Customs Act, 1962 (52 of 1962), are specified in the First and Second Schedules.

Section 3 - Levy of additional duty equal to excise duty sales tax local taxes and other charges

1[(1) Any article which is imported into India shall, in addition, be liable to a duty (hereafter in this section referred to as the additional duty) equal to the excise duty for the time being leviable on a like article if produced or manufactured in India and if such excise duty on a like article is leviable at any percentage of its value, the additional duty to which the imported article shall be so liable shall be calculated at that percentage of the value of the imported article:

Provided that in case of any alcoholic liquor for human consumption imported into India, the Central Government may, by notification in the Official Gazette, specify the rate of additional duty having regard to the excise duty for the time being leviable on a like alcoholic liquor produced or manufactured in different States or, if a like alcoholic liquor is not produced or manufactured in any State, then, having regard to the excise duty which would be leviable for the time being in different States on the class or description of alcoholic liquor to which such imported alcoholic liquor belongs.

Explanation.-- In this sub-section, the expression "the excise duty for the time being leviable on a like article if produced or manufactured in India" means the excise duty for the time being in force which would be leviable on a like article if produced or manufactured in India or, if a like article is not so produced or manufactured, which would be leviable on the class or description of articles to which the imported article belongs, and where such duty is leviable at different rates, the highest duty.

(2) For the purpose of calculating under sub-sections (1) and (3), the additional duty on any imported article, where such duty is leviable at any percentage of its value, the value of the imported article shall, notwithstanding anything contained in section 14 of the Customs Act, 1962(52 of 1962), be the aggregate of.

the value of the imported article determined under sub-section (1) of section 14 or the tariff value of such article fixed under sub-section (2) of that section, as the case may be; and
any duty of customs chargeable on that article under section 12 of the Customs Act, 1962(52 of 1962), and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but does not include--

2[(a) the duty referred to in sub-sections (1), (3), (5), (7) and (9);]

(b) the safeguard duty referred to in sections 8B and 8C;

(d) the anti-dumping duty referred to in section 9A:

3[Provided that in case of an article imported into India,--

in relation to which it is required, under the provisions of the 4[Legal Metrology Act, 2009] (60 of 1976) or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such article; and
where the like article produced or manufactured in India, or in case where such like article is not so produced or manufactured, then, the class or description of articles to which the imported article belongs, is--
1. the goods specified by notification in the Official Gazette under sub-section (1) of section 4A of the Central Excise Act, 1944(1 of 1944), the value of the imported article shall be deemed to be the retail sale price declared on the imported article less such amount of abatement, if any, from such retail sale price as the Central Government may, by notification in the Official Gazette, allow in respect of such like article under sub-section (2) of section 4A of that Act; or
2. 5[***]

Explanation. Where on any imported article more than one retail sale price is declared, the maximum of such retail sale price shall be deemed to be the retail sale price for the purposes of this section.]

6[Provided further that in the case of an article imported into India, where the Central Government has fixed a tariff value for the like article produced or manufactured in India under sub-section (2) of section 3 of the Central Excise Act, 1944 (1 of 1944), the value of the imported article shall be deemed to be such tariff value]

(3) If the Central Government is satisfied that it is necessary in the public interest to levy on any imported article [whether on such article duty is leviable under sub-section (1) or not] such additional duty as would counter-balance the excise duty leviable on any raw materials, components and ingredients of the same nature as, or similar to those, used in the production or manufacture of such article, it may, by notification in the Official Gazette, direct that such imported article shall, in addition, be liable to an additional duty representing such portion of the excise duty leviable on such raw materials, components and ingredients as, in either case, may be determined by rules made by the Central Government in this behalf.

(4) In making any rules for the purposes of sub-section (3), the Central Government shall have regard to the average quantum of the excise duty payable on the raw materials, components or ingredients used in the production or manufacture of such like article.

(5) If the Central Government is satisfied that it is necessary in the public interest to levy on any imported article [whether on such article duty is leviable under sub-section (1) or, as the case may be, sub-section (3) or not] such additional duty as would counter-balance the sales tax, value added tax, local tax or any other charges for the time being leviable on a like article on its sale, purchase or transportation in India, it may, by notification in the Official Gazette, direct that such imported article shall, in addition, be liable to an additional duty at a rate not exceeding four per cent of the value of the imported article as specified in that notification.

Explanation.--In this sub-section, the expression "sales tax, value added tax, local tax or any other charges for the time being leviable on a like article on its sale, purchase or transportation in India" means the sales tax, value added tax, local tax or other charges for the time being in force, which would be leviable on a like article if sold, purchased or transported in India or, if a like article is not so sold, purchased or transported, which would be leviable on the class or description of articles to which the imported article belongs, and where such taxes, or, as the case may be, such charges are leviable at different rates, the highest such tax or, as the case may be, such charge.

(6) For the purpose of calculating under sub-section (5), the additional duty on any imported article, the value of the imported article shall, notwithstanding anything contained in sub-section (2), or section 14 of the Customs Act, 1962(52 of 1962), be the aggregate of--

the value of the imported article determined under sub-section (1) of section 14 of the Customs Act, 1962(52 of 1962) or the tariff value of such article fixed under sub-section (2) of that section, as the case may be; and
any duty of customs chargeable on that article under section 12 of the Customs Act, 1962(52 of 1962), and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but does not include--

7[(a) the duty referred to in sub-sections (5), (7) and (9);]

(b) the safeguard duty referred to in sections 8B and 8C;

(d) the anti-dumping duty referred to in section 9A.

8[(7) Any article which is imported into India shall, in addition, be liable to integrated tax at such rate, not exceeding forty per cent. as is leviable under section 5 of the Integrated Goods and Services Tax Act, 2017 on a like article on its supply in India, on the value of the imported article as determined under sub-section (8) 9[or sub-section (8A), as the case may be].

(8) For the purposes of calculating the integrated tax under sub-section (7) on any imported article where such tax is leviable at any percentage of its value, the value of the imported article shall, notwithstanding anything contained in section 14 of the Customs Act, 1962 (52 of 1962), be the aggregate of --

the value of the imported article determined under sub-section (1) of section 14 of the Customs Act, 1962 (52 of 1962) or the tariff value of such article fixed under sub-section (2) of that section, as the case may be; and
any duty of customs chargeable on that article under section 12 of the Customs Act, 1962 (52 of 1962), and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but does not include the tax referred to in sub-section (7) or the cess referred to in sub-section (9).

10[(8A) Where the goods deposited in a warehouse under the provisions of the Customs Act, 1962 (52 of 1962) are sold to any person before clearance for home consumption or export under the said Act, the value of such goods for the purpose of calculating the integrated tax under sub-section (7) shall be,--

where the whole of the goods are sold, the value determined under sub-section (8) or the transaction value of such goods, whichever is higher; or
where any part of the goods is sold, the proportionate value of such goods as determined under sub-section (8) or the transaction value of such goods, whichever is higher:

Provided that where the whole of the warehoused goods or any part thereof are sold more than once before such clearance for home consumption or export, the transaction value of the last such transaction shall be the transaction value for the purposes of clause (a) or clause (b):

Provided further that in respect of warehoused goods which remain unsold, the value or the proportionate value, as the case may be, of such goods shall be determined in accordance with the provisions of sub-section (8).

Explanation. For the purposes of this sub-section, the expression "transaction value", in relation to warehoused goods, means the amount paid or payable as consideration for the sale of such goods.]

(9) Any article which is imported into India shall, in addition, be liable to the goods and services tax compensation cess at such rate, as is leviable under section 8 of the Goods and Services Tax (Compensation to States) Cess Act, 2017 on a like article on its supply in India, on the value of the imported article as determined under sub-section (10) 11[or sub-section (10A), as the case may be].

(10) For the purposes of calculating the goods and services tax compensation cess under sub-section (9) on any imported article where such cess is leviable at any percentage of its value, the value of the imported article shall, notwithstanding anything contained in section 14 of the Customs Act, 1962 (52 of 1962), be the aggregate of--

the value of the imported article determined under sub-section (1) of section 14 of the Customs Act, 1962 or the tariff value of such article fixed under sub-section (2) of that section, as the case may be; and
any duty of customs chargeable on that article under section 12 of the Customs Act, 1962, and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but does not include the tax referred to in sub-section (7) or the cess referred to in sub-section (9).

12[(10A) Where the goods deposited in a warehouse under the provisions of the Customs Act, 1962 (52 of 1962) are sold to any person before clearance for home consumption or export under the said Act, the value of such goods for the purpose of calculating the goods and services tax compensation cess under sub-section (9) shall be,--

where the whole of the goods are sold, the value determined under sub-section (10) or the transaction value of such goods, whichever is higher; or
where any part of the goods is sold, the proportionate value of such goods as determined under sub-section (10) or the transaction value of such goods, whichever is higher:

Provided that where the whole of the warehoused goods or any part thereof are sold more than once before such clearance for home consumption or export, the transaction value of the last of such transaction shall be the transaction value for the purposes of clause (a) or clause (b):

Explanation. For the purposes of this sub-section, the expression "transaction value", in relation to warehoused goods, means the amount paid or payable as consideration for the sale of such goods.]

(11) The duty or tax or cess, as the case may be, chargeable under this section shall be in addition to any other duty or tax or cess, as the case may be, imposed under this Act or under any other law for the time being in force.

(12) The provisions of the Customs Act, 1962 (52 of 1962) and the rules and regulations made thereunder, including those relating to drawbacks, refunds and exemption from duties shall, so far as may be, apply to the duty or tax or cess, as the case may be, chargeable under this section as they apply in relation to the duties leviable under that Act.]]

(13) 13[***]

Section 4 - Levy of duty where standard rate and preferential rate are specified

Where in respect of any article a preferential rate of revenue duty is specified in the First Schedule, or is admissible by virtue of a notification under Section 25 of the Customs Act, 1962 (52 of 1962), the duty to be levied and collected shall be at the standard rate, unless the owner of the article claims at the time of importation that it is chargeable with a preferential rate of duty, being the produce or manufacture of such preferential area as is notified under sub-section (3) and the article is determined, in accordance with the rules made under sub-section (2), to be such produce or manufacture.
The Central Government may, by notification in the Official Gazette, make rules for determining if any article is the produce or manufacture of any preferential area.
For the purposes of this section and the First Schedule, "preferential area" means any country or territory which the Central Government may, by notification in the Official Gazette, declare to be such area.
Notwithstanding anything contained in sub-section (1), where the Central Government is satisfied that, in the interests of trade including promotion of exports, it is necessary to take immediate action for discontinuing the preferential rate, or increasing the preferential rate to a rate not exceeding the standard rate, or decreasing the preferential rate, in respect of an article specified in the First Schedule, the Central Government may, by notification in the Official Gazette, direct an amendment of the said Schedule to be made so as to provide for such discontinuance of, or increase or decrease, as the case may be, in the preferential rate.
Every notification issued under sub-section (3) or sub-section (4) shall, as soon as may be after it is issued, be laid before each House of Parliament.

Section 5 - Levy of a lower rate of duty under a trade agreement

Where under a trade agreement between the Government of India and the Government of a foreign country or territory, duty at a rate lower than that specified in the First Schedule is to be charged on articles which are the produce or manufacture of such foreign country or territory, the Central Government may, by notification in the Official Gazette, make rules for determining if any article is the produce or manufacture of such foreign country or territory and for requiring the owner to make a claim at the time of importation, supported by such evidence as may be prescribed in the said rules, for assessment at the appropriate lower rate under such agreement.
If any question arises whether any trade agreement applies to any country or territory, or whether it has ceased to apply to India or any foreign country or territory, it shall be referred to the Central Government for decision and the decision of the Central Government shall be final and shall not be liable to be questioned in any court of law.

Section 6 - Power of Central Government to levy protective duties in certain cases

Where the Central Government, upon a recommendation made to it in this behalf by the Tariff Commission established under the Tariff Commission Act, 1951 (50 of 1951), is satisfied that circumstances exist which render it necessary to take immediate action to provide for the protection of the interests of any industry established in India, the Central Government may, by notification in the Official Gazette, impose on any goods imported into India in respect of which the said recommendation is made, a duty of customs of such amount, not exceeding the amount proposed in the said recommendation, as it thinks fit.
Every duty imposed on any goods under sub-section (1) shall, for the purposes of this Act, be deemed to have been specified in the First Schedule as the duty leviable in respect of such goods.
Where a notification has been issued under sub-section (1), the Central Government shall, unless the notification is in the meantime rescinded, have a Bill introduced in Parliament, as soon as may be, but in any case during the next session of Parliament following the date of the issue of the notification to give effect to the proposals in regard to the continuance of a protective duty of customs on the goods to which the notification relates, and the notification shall cease to have effect when such Bill becomes law, whether with or without modifications, but without prejudice to the validity of anything previously done thereunder :

Provided that if the notification under sub-section (1) is issued when Parliament is in session, such a Bill shall be introduced in Parliament during that session:

Provided further that where for any reason a Bill as aforesaid does not become law within six months from the date of its introduction in Parliament, the notification shall cease to have effect on the expiration of the said period of six months, but without prejudice to the validity of anything previously done thereunder.

Section 7 - Duration of protective duties and power of Central Government to alter them

When the duty specified in respect of any article in the First Schedule is characterized as protective in Column (5) of that Schedule, that duty shall have effect only up to and inclusive of the date, if any, specified in that Schedule.
Where in respect of any such article the Central Government is satisfied after such inquiry as it thinks necessary that such duty has become ineffective or excessive for the purpose of securing the protection intended to be afforded by it to a similar article manufactured in India and that circumstances exist which render it necessary to take immediate action, it may, by notification in the Official Gazette, increase or reduce such duty to such extent as it thinks necessary.
Every notification under sub-section (2), insofar as it relates to increase of such duty, shall be laid before each House of Parliament if it is sitting as soon as may be after the issue of the notification, and if it is not sitting within seven days of its re-assembly, and the Central Government shall seek the approval of Parliament to the notification by a resolution moved within a period of fifteen days beginning with the day on which the notification is so laid before the House of the People and if Parliament makes any modification in the notification or directs that the notification should cease to have effect, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, but without prejudice to the validity of anything previously done thereunder.
For the removal of doubts, it is hereby declared that any notification issued under sub-section (2), including any such notification approved or modified under sub-section (3), may be rescinded by the Central Government at any time by notification in the Official Gazette.

Section 8 - Emergency power of Central Government to increase or levy export duties

Where, in respect of any article, whether included in the Second Schedule or not, the Central Government is satisfied that the export duty leviable thereon should be increased or that an export duty should be levied, and that circumstances exist which render it necessary to take immediate action, the Central Government may, by notification in the Official Gazette, direct an amendment of the Second Schedule to be made so as to provide for an increase in the export duty leviable or, as the case may be, for the levy of an export duty, on that article.
The provisions of sub-sections (3) and (4) of Section 7 shall apply to any notification issued under sub-section (1) as they apply in relation to any notification increasing duty issued under sub-section (2) of Section 7.

Section 8A - Emergency power of Central Government to increase import duties

Where in respect of any article included in the First Schedule, the Central Government is satisfied that the import duty leviable thereon under section 12 of the Customs Act, 1962 (52 of 1962) should be increased and that circumstances exist which render it necessary to take immediate action, it may, by notification in the Official Gazette, direct an amendment of that Schedule to be made so as to provide for an increase in the import duty leviable on such article to such extent as it thinks necessary:

Provided that the Central Government shall not issue any notification under this sub-section for substituting the rate of import duty in respect of any article as specified by an earlier notification issued under this sub-section by that Government before such earlier notification has been approved with or without modifications under sub-section (2).

The provisions of sub-sections (3) and (4) of section 7 shall apply to any notification issued under sub-section (1) as they apply in relation to any notification increasing duty issued under sub-section (2) of section 7.]14

Section 8B - Power of Central Government to impose safeguard duty

If the Central Government, after conducting such enquiry as it deems fit, is satisfied that any article is imported into India in such increased quantity and under such conditions so as to cause or threaten to cause serious injury to domestic industry, it may, by notification in the Official Gazette, apply such safeguard measures on that article, as it deems appropriate.
The safeguard measures referred to in sub-section (1) shall include imposition of safeguard duty, application of tariff-rate quota or such other measure, as the Central Government may consider appropriate, to curb the increased quantity of imports of an article to prevent serious injury to domestic industry:

Provided that no such measure shall be applied on an article originating from a developing country so long as the share of imports of that article from that country does not exceed three per cent. or where the article is originating from more than one developing country, then, so long as the aggregate of the imports from each of such developing countries with less than three per cent. import share taken together, does not exceed nine per cent. of the total imports of that article into India:

Provided further that the Central Government may, by notification in the Official Gazette, exempt such quantity of any article as it may specify in the notification, when imported from any country or territory into India, from payment of the whole or part of the safeguard duty leviable thereon.

Where tariff-rate quota is used as a safeguard measure, the Central Government shall not fix such quota lower than the average level of imports in the last three representative years for which statistics are available, unless a different level is deemed necessary to prevent or remedy serious injury.
The Central Government may allocate such tariff-rate quota to supplying countries having a substantial interest in supplying the article concerned, in such manner as may be provided by rules.
The Central Government may, pending the determination under sub-section (1), apply provisional safeguard measures under this sub-section on the basis of a preliminary determination that increased imports have caused or threatened to cause serious injury to a domestic industry:

Provided that where, on final determination, the Central Government is of the opinion that increased imports have not caused or threatened to cause serious injury to a domestic industry, it shall refund the safeguard duty so collected:

Provided further that any provisional safeguard measure shall not remain in force for more than two hundred days from the date on which it was applied.

Notwithstanding anything contained in the foregoing sub-sections, a notification issued under sub-section (1) or any safeguard measures applied under sub-sections (2), (3), (4) and (5), shall not apply to articles imported by a hundred per cent. export-oriented undertaking or a unit in a special economic zone, unless.
1. it is specifically made applicable in such notification or to such undertaking or 15[unit; or]
2. such article is either cleared as such into the domestic tariff area or used in the manufacture of any goods that are cleared into the domestic tariff area, in which case, safeguard measures shall be applied on the portion of the article so cleared or used, as was applicable when it was imported into India.

16[Explanation. For the purposes of this sub-section,--

the expression “hundred per cent. export-oriented undertaking” shall have the same meaning as assigned to it in clause (i) of Explanation 2 to sub-section (1) of section 3 of the Central Excise Act, 1944 (1 of 1944);
the expression “special economic zone” shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005).]17

The safeguard duty imposed under this section shall be in addition to any other duty imposed under this Act or under any other law for the time being in force.
The safeguard measures applied under this section shall, unless revoked earlier, cease to have effect on the expiry of four years from the date of such application:

Provided that if the Central Government is of the opinion that the domestic industry has taken measures to adjust to such injury or threat thereof and it is necessary that the safeguard measures should continue to be applied, it may extend the period of such application:

Provided further that in no case the safeguard measures shall continue to be applied beyond a period of ten years from the date on which such measures were first applied.

The provisions of the Customs Act, 1962 (52 of 1962) and the rules and regulations made there under, including those relating to the date for determination of rate of duty, assessment, non-levy, short-levy, refunds, interest, appeals, offences and penalties shall, as far as may be, apply to the duty chargeable under this section as they apply in relation to duties leviable under that Act.
The Central Government may, by notification in the Official Gazette, make rules for the purposes of this section, and without prejudice to the generality of the foregoing power, such rules may provide for
1. the manner in which articles liable for safeguard measures may be identified;
2. the manner in which the causes of serious injury or causes of threat of serious injury in relation to identified article may be determined;
3. the manner of assessment and collection of safeguard duty;
4. the manner in which tariff-rate quota on identified article may be allocated among supplying countries;
5. the manner of implementing tariff-rate quota as a safeguard measure;
6. any other safeguard measure and the manner of its application.
For the purposes of this section,
1. "developing country" means a country notified by the Central Government in the Official Gazette;
2. "domestic industry" means the producers
1. as a whole of the like article or a directly competitive article in India; or
2. whose collective output of the like article or a directly competitive article in India constitutes a major share of the total production of the said article in India;
  1. "serious injury" means an injury causing significant overall impairment in the position of a domestic industry;
  2. "threat of serious injury" means a clear and imminent danger of serious injury.
Every notification issued under this section 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 8C - Power of Central Government to impose transitional product specific safeguard duty on imports from the Peoples Republic of china

18[***]

Section 9 - Countervailing duty on subsidized articles

Where any country or territory pays, bestows, directly or indirectly, any subsidy upon the manufacture or production therein or the exportation therefrom of any article including any subsidy on transportation of such article, then, upon the importation of any such article into India, whether the same is imported directly from the country of manufacture, production or otherwise, and whether it is imported in the same condition as when exported from the country of manufacture or production or has been changed in condition by manufacture, production or otherwise, the Central Government may, by notification in the Official Gazette, impose a countervailing duty not exceeding the amount of such subsidy.

Explanation. - For the purposes of this section, a subsidy shall be deemed to exist if -

there is financial contribution by a Government, or any public body 19[in the exporting or producing country or territory], that is, where -
1. a Government practice involves a direct transfer of funds (including grants, loans and equity infusion), or potential direct transfer of funds or liabilities, or both;
2. Government revenue that is otherwise due is foregone or not collected (including fiscal incentives);
3. a Government provides goods or services other than general infrastructure or purchases goods;
4. (a) Government makes payments to a funding mechanism, or entrusts or directs a private body to carry out one or more of the type of functions specified in clauses (i) to (iii) above which would normally be vested in the Government and the practice in, no real sense, differs from practices normally followed by Governments; or

(b) a Government grants or maintains any form of income or price support, which operates directly or indirectly to increase export of any article from, or to reduce import of any article into, its territory, and a benefit is thereby conferred.

20[(1A) Where the Central Government, on such inquiry as it considers necessary, is of the opinion that circumvention of countervailing duty imposed under sub-section (1) has taken place, either by altering the description or name or composition of the article on which such duty has been imposed or by import of such article in an unassembled or disassembled form or by changing the country of its origin or export or in any other manner, whereby the countervailing duty so imposed is rendered ineffective, it may extend the countervailing duty to such other article also 21[from such date, not earlier than the date of initiation of the inquiry, as the Central Government may, by notification in the Official Gazette, specify].]

22[(1B) Where the Central Government, on such inquiry as it considers necessary, is of the opinion that absorption of countervailing duty imposed under sub-section (1) has taken place whereby the countervailing duty so imposed is rendered ineffective, it may modify such duty to counter the effect of such absorption, from such date, not earlier than the date of initiation of the inquiry, as the Central Government may, by notification in the Official Gazette, specify.

Explanation. For the purposes of this sub-section, "absorption of countervailing duty" is said to have taken place,--

if there is a decrease in the export price of an article without any commensurate change in the resale price in India of such article imported from the exporting country or territory; or
under such other circumstances as may be provided by rules.]

The Central Government may, pending the determination in accordance with the provisions of this section and the rules made thereunder of the amount of subsidy, impose a countervailing duty under this sub-section not exceeding the amount of such subsidy as provisionally estimated by it and if such countervailing duty exceeds the subsidy as so determined, -
1. the Central Government shall, having regard to such determination and as soon as may be after such determination, reduce such countervailing duty; and
2. refund shall be made of so much of such countervailing duty which has been collected as is in excess of the countervailing duty as so reduced.

23[(2A) Notwithstanding anything contained in sub-sections (1) and (2), a notification issued under sub-section (1) or any countervailing duty imposed under sub-section (2) shall not apply to article imported by a hundred per cent. export-oriented undertaking or a unit in a special economic zone, unless,--

it is specifically made applicable in such notification or to such undertaking or unit; or
such article is either cleared as such into the domestic tariff area or used in the manufacture of any goods that are cleared into the domestic tariff area, in which case, countervailing duty shall be imposed on that portion of the article so cleared or used, as was applicable when it was imported into India.

Explanation. For the purposes of this sub-section,

the expression "hundred per cent. export-oriented undertaking" shall have the same meaning as assigned to it in clause (i) of Explanation 2 to sub-section (1) of section 3 of the Central Excise Act, 1944 (1 of 1944);
the expression "special economic zone" shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005).]

Subject to any rules made by the Central Government, by notification in the Official Gazette, the countervailing duty under sub-section (1) or sub-section (2) shall not be levied unless it is determined that -
1. the subsidy relates to export performance;
2. the subsidy relates to the use of domestic goods over imported goods in the export article; or

24[(c) the subsidy has been conferred on a limited number of persons engaged in the manufacture, production or export of articles;]

If the Central Government, is of the opinion that the injury to the domestic industry which is difficult to repair, is caused by massive imports in a relatively short period, of the article benefiting from subsidies paid or bestowed and where in order to preclude the recurrence of such injury, it is necessary to levy countervailing duty retrospectively, the Central Government may, by notification in the Official Gazette, levy countervailing duty from a date prior to the date of imposition of countervailing duty under sub-section (2) but not beyond ninety days from the date of notification under that sub-section and notwithstanding anything contained in any law for the time being in force, such duty shall be payable from the date as specified in the notification issued under this sub-section.
The countervailing duty chargeable under this section shall be in addition to any other duty imposed under this Act or any other law for the time being in force.
The countervailing duty imposed under this section shall, unless revoked earlier, cease to have effect on the expiry of five years from the date of such imposition:

Provided that if the Central Government, 25[on consideration of a review], is of the opinion that the cessation of such duty is likely to lead to continuation or recurrence of subsidization and injury, it may, from time to time, extend the period of such imposition for a further period 26[up to five years] and such further period shall commence from the date of order of such extension:

Provided further that where a review initiated before the expiry of the aforesaid period of five years has not come to a conclusion before such expiry, the countervailing duty may continue to remain in force pending the outcome of such a review for a further period not exceeding one year.

27[Provided also that if the said duty is revoked temporarily, the period of such revocation shall not exceed one year at a time.]

The amount of any such subsidy as referred to in sub-section (1) or sub-section (2) shall, from time to time, be ascertained 28[****] by the Central Government, after such inquiry as it may consider necessary and the Central Government may, by notification in the Official Gazette, make rules for the identification of such article and for the assessment and collection of any countervailing duty imposed upon the importation thereof under this section.

29[(7A) Unless otherwise provided, the provisions of the Customs Act, 1962(52 of 1962) and the rules and regulations made thereunder, relating to the date for determination of rate of duty, non-levy, short-levy, refunds, interest, appeals, offences and penalties shall, as far as may be, apply in relation to duties leviable under that Act.].

Every notification issued under this section shall, as soon as may be after it is issued, be laid before each House of Parliament.

Section 9A - Anti-dumping duty on dumped articles

Where 30[any article is exported by an exporter or producer] from any country or territory (hereinafter in this section referred to as the exporting country or territory) to India at less than its normal value, then, upon the importation of such article into India, the Central Government may, by notification in the Official Gazette, impose an anti-dumping duty not exceeding the margin of dumping in relation to such article.

Explanation. - For the purposes of this section, -

"margin of dumping", in relation to an article, means the difference between its export price and its normal value;
"export price", in relation to an article, means the price of the article exported from the exporting country or territory and in cases where there is no export price or where the export price is unreliable because of association or a compensatory arrangement between the exporter and the importer or a third party, the export price may be constructed on the basis of the price at which the imported articles are first resold to an independent buyer or if the article is not resold to an independent buyer, or not resold in the condition as imported, on such reasonable basis as may be determined in accordance with the rules made under sub-section (6);
"normal value", in relation to an article, means -

the comparable price, in the ordinary course of trade, for the like article when 31[destined for consumption] in the exporting country or territory as determined in accordance with the rules made under sub-section (6); or
when there are no sales of the like article in the ordinary course of trade in the domestic market of the exporting country or territory, or when because of the particular market situation or low volume of the sales in the domestic market of the exporting country or territory, such sales do not permit a proper comparison, the normal value shall be either -
1. comparable representative price of the like article when exported from the exporting country or32 [territory to] an appropriate third country as determined in accordance with the rules made under sub-section (6); or
2. the cost of production of the said article in the country of origin along with reasonable addition for administrative, selling and general costs, and for profits, as determined in accordance with the rules made under sub-section (6):

Provided that in the case of import of the article from a country other than the country of origin and where the article has been merely transshipped through the country of export or such article is not produced in the country of export or there is no comparable price in the country of export, the normal value shall be determined with reference to its price in the country of origin.

33[(1A) Where the Central Government, on such inquiry as it may consider necessary, is of the opinion that circumvention of anti-dumping duty imposed under sub-section (1) has taken place, either by altering the description or name or composition of the article subject to such anti-dumping duty or by import of such article in an unassembled or disassembled form or by changing the country of its origin or export or far any other manner, whereby the anti dumping duty so imposed is rendered ineffective, it may extend the antidumping duty to such article or an article originating in or exported from such country, as the case may be 34[from such date, not earlier than the date of initiation of the inquiry, as the Central Government may, by notification in the Official Gazette, specify].]

35[(1B) Where the Central Government, on such inquiry as it may consider necessary, is of the opinion that absorption of anti-dumping duty imposed under sub-section (1) has taken place whereby the anti-dumping duty so imposed is rendered ineffective, it may modify such duty to counter the effect of such absorption, from such date, not earlier than the date of initiation of the inquiry, as the Central Government may, by notification in the Official Gazette, specify.

Explanation. For the purposes of this sub-section, "absorption of anti-dumping duty" is said to have taken place,

if there is a decrease in the export price of an article without any commensurate change in the cost of production of such article or export price of such article to countries other than India or resale price in India of such article imported from the exporting country or territory; or
under such other circumstances as may be provided by rules.]

The Central Government may, pending the determination in accordance with the provisions of this section and the rules made thereunder of the normal value and the margin of dumping in relation to any article, impose on the importation of such article into India an anti-dumping duty on the basis of a provisional estimate of such value and margin and if such anti-dumping duty exceeds the margin as so determined: -
1. the Central Government shall, having regard to such determination and as soon as may be after such determination, reduce such anti-dumping duty; and
2. refund shall be made of so much of the anti-dumping duty which has been collected as is in excess of the anti-dumping duty as so reduced.

36[(2A) Notwithstanding anything contained in sub-section (1) and sub-section (2), a notification issued under sub-section (1) or any anti-dumping duty imposed under sub-section (2) shall not apply to articles imported by a hundred per cent. export-oriented undertaking or a unit in a special economic zone, unless,

it is specifically made applicable in such notification or to such undertaking or unit; or
such article is either cleared as such into the domestic tariff area or used in the manufacture of any goods that are cleared into the domestic tariff area, in which case, anti-dumping duty shall be imposed on that portion of the article so cleared or used, as was applicable when it was imported into India.

Explanation. For the purposes of this section,

the expression "hundred per cent. export-oriented undertaking" shall have the same meaning as assigned to it in clause (i) of Explanation 2 to sub-section (1) of section 3 of the Central Excise Act, 1944 (1 of 1944);
the expression "special economic zone" shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005).]
1. If the Central Government, in respect of the dumped article under inquiry, is of the opinion that -

there is a history of dumping which caused injury or that the importer was, or should have been, aware that the exporter practices dumping and that such dumping would cause injury; and
the injury is caused by massive dumping of an article imported in a relatively short time which in the light of the timing and the volume of imported article dumped and other circumstances is likely to seriously under-mine the remedial effect of the anti-dumping duty liable to be levied, the Central Government may, by notification in the Official Gazette, levy anti-dumping duty retrospectively from a date prior to the date of imposition of anti-dumping duty under sub-section (2) but not beyond ninety days from the date of notification under that sub-section, and notwithstanding anything contained in any law for the time being in force, such duty shall be payable at such rate and from such date as may be specified in the notification.
1. The anti-dumping duty chargeable under this section shall be in addition to any other duty imposed under this Act or any other law for the time being in force.
2. The anti-dumping duty imposed under this section shall, unless revoked earlier, cease to have effect on the expiry of five years from the date of such imposition:

Provided that if the Central Government, 37[on consideration of a review], is of the opinion that the cessation of such duty is likely to lead to continuation or recurrence of dumping and injury, it may, from time to time, extend the period of such imposition for a further period 38[up to five years] and such further period shall commence from the date of order of such extension:

Provided further that where a review initiated before the expiry of the aforesaid period of five years has not come to a conclusion before such expiry, the anti-dumping duty may continue to remain in force pending the outcome of such a review for a further period not exceeding one year.

39[Provided also that if the said duty is revoked temporarily, the period of such revocation shall not exceed one year at a time]

The margin of dumping as referred to in sub-section (1) or sub-section (2) shall, from time to time, be ascertained 40[****] by the Central Government, after such inquiry as it may consider necessary and the Central Government may, by notification in the Official Gazette, make rules for the purposes of this section, and without prejudice to the generality of the foregoing, such rules may provide for the manner in which articles liable for any anti-dumping duty under this section may be identified, and for the manner in which the export price and the normal value of, and the margin of dumping in relation to, such articles may be determined and for the assessment and collection of such anti-dumping duty.

41[(6A) The margin of dumping in relation to an article, exported by an exporter or producer, under inquiry under sub-section (6) shall be determined on the basis of records concerning normal value and export price maintained, and information provided, by such exporter or producer:

Provided that where an exporter or producer fails to provide such records or information, the margin of dumping for such exporter or producer shall be determined on the basis of facts available.]

Every notification issued under this section shall, as soon as may be after it is issued, be laid before each House of Parliament.

42[(8) The provisions of the Customs Act, 1962 (52 of 1962) and the rules and regulations made thereunder, including those relating to the date for determination of rate of duty, assessment, non-levy, short levy, refunds, interest, appeals, offences and penalties shall, as far as may be, apply to the duty chargeable under this section as they apply in relation to duties leviable under that Act.]

Section 9AA - Refund of anti-dumping duty in certain cases

43[Where upon determination by an officer authorised in this behalf by the Central Government under clause (ii) of sub-section (2), an importer proves to the satisfaction of the Central Government that he has paid anti-dumping duty imposed under sub-section (1) of section 9A on any article, in excess of the actual margin of dumping in relation to such article, the Central Government shall, as soon as may be, reduce such anti-dumping duty as is in excess of actual margin of dumping so determined, in relation to such article or such importer, and such importer shall be entitled to refund of such excess duty]:

Provided that such importer shall not be entitled to refund of so much of such excess duty under this sub-section which is refundable under sub-section (2) of section 9A.

Explanation. - For the purposes of this sub-section, the expressions, "margin of dumping", "export price" and "normal value" shall have the meanings respectively assigned to them in the Explanation to sub-section (1) of section 9A.

The Central Government may, by notification in the Official Gazette, make rules to -

provide for the manner in which and the time within which the importer may make application for the purposes of sub-section (1);
authorise the officer of the Central Government who shall dispose of such application on behalf of the Central Government within the time specified in such rules; and
provide the manner in which the excess duty referred to in sub-section (1) shall be -
1. determined by the officer referred to in clause (ii); and
2. refunded by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, after such determination.]44

Section 9B - No levy under section 9 or section 9A in certain cases

Notwithstanding anything contained in section 9 or section 9A:

no article shall be subjected to both countervailing duty and anti-dumping duty to compensate for the same situation of dumping or export subsidization;
the Central Government shall not levy any countervailing duty or anti-dumping duty -

under section 9 or section 9A by reasons of exemption of such articles from duties or taxes borne by the like article when meant for consumption in the country of origin or exportation or by reasons of refund of such duties or taxes;
under sub-section (1) of each of these sections, on the import into India of any article from a member country of the World Trade Organisation or from a country with whom Government of India has a most favoured nation agreement (hereinafter referred as a specified country), unless in accordance with the rules made under sub-section (2) of this section, a determination has been made that import of such article into India causes or threatens material injury to any established industry in India or materially retards the establishment of any industry in India; and
under sub-section (2) of each of these sections, on import into India of any article from the specified countries unless in accordance with the rules made under sub-section (2) of this section, a preliminary findings has been made of subsidy or dumping and consequent injury to domestic industry; and a further determination has also been made that a duty is necessary to prevent injury being caused during the investigation:

Provided that nothing contained in sub-clauses (ii) and (iii) of clause (b) shall apply if a countervailing duty or an anti-dumping duty has been imposed on any article to prevent injury or threat of an injury to the domestic industry of a third country exporting the like articles to India;

the Central Government may not levy -

any countervailing duty under section 9, at any time, upon receipt of satisfactory voluntary undertakings from the Government of the exporting country or territory agreeing to eliminate or limit the subsidy or take other measures concerning its effect, or the exporter agreeing to revise the price of the article and if the Central Government is satisfied that the injurious effect of the subsidy is eliminated thereby;
any anti-dumping duty under section 9A, at any time, upon receipt of satisfactory voluntary undertaking from any exporter to revise its prices or to cease exports to the area in question at dumped price and if the Central Government is satisfied that the injurious effect of dumping is eliminated by such action.
1. The Central Government may, by notification in the Official Gazette, make rules for the purposes of this section, and without prejudice to the generality of the foregoing, such rules may provide for the manner in which any investigation may be made for the purposes of this section, the factors to which regard shall be at in any such investigation and for all matters connected with such investigation.

Section 9C - Appeal

45[(1) An appeal against the 46[****] determination or review thereof shall lie to the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Appellate Tribunal), in respect of the existence, degree and effect of

any subsidy or dumping in relation to import of any article; or
import of any article into India in such increased quantities and under such condition so as to cause or threatening to cause serious injury to domestic industry requiring imposition of safeguard duty in relation to import of that article.]

47[(1A) An appeal under sub-section (1) shall be accompanied by a fee of fifteen thousand rupees.

(1B) Every application made before the Appellate Tribunal,--

in an appeal under sub-section (1), for grant of stay or for rectification of mistake or for any other purpose; or
for restoration of an appeal or an application, shall be accompanied by a fee of five hundred rupees.]

(2) Every appeal under this section shall be filed within ninety days of the date of 48[determination or review] under appeal:

Provided that the Appellate Tribunal may entertain any appeal after the expiry of the said period of ninety days, if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time.

(3) The Appellate Tribunal may, after giving the parties to the appeal, an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the 49[determination or review] appealed against.

(4) The provisions of sub-sections (1), (2), (5) and (6) of section 129C of the Customs Act, 1962 (52 of 1962) shall apply to the Appellate Tribunal in the discharge of its functions under this Act as they apply to it in the discharge of its functions under the Customs Act, 1962 (52 of 1962).

(5) Every appeal under sub-section (1) shall be heard by a Special Bench constituted by the President of the Appellate Tribunal for hearing such appeals and such Bench shall consist of the President and not less than two members and shall include one judicial member and one technical member.

50[Explanation. For the purposes of this section, "determination" or "review" means the determination or review done in such manner as may be specified in the rules made under sections 8B, 9, 9A and 9B.]

Section 10 - Rules to be laid before Parliament

Every rule made under this Act shall be laid, as soon as may be after it is made, 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 rule, or both Houses agree that the rule should not be made, the rule 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 rule.

Section 11 - Power of Central Government to alter duties under certain circumstances

Where the Central Government is satisfied that it is necessary so to do for the purpose of giving effect to any agreement entered into before the commencement of this Act with a foreign Government, it may, by notification in the Official Gazette, increase or reduce the duties referred to in section 2 to such extent as each case may require:

Provided that no notification under this sub-section increasing or reducing the duties as aforesaid shall be issued by the Central Government after the expiration of a period of one year from the commencement of this Act.

Every notification issued under sub-section (1) shall, as soon as may be after it is issued, be laid before each House of Parliament.

Section 11A - Power of Central Government to amend First Schedule

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.

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.]51

Section 12 - Repeal and saving

The Indian Tariff Act, 1934 (32 of 1934), and the Indian Tariff (Amendment) Act, 1949 (1 of 1949), are hereby repealed.
Notwithstanding the repeal of any of the Acts mentioned in sub-section (1), anything done or any action taken (including any notification published and any rules and orders made or deemed to have been made under the provisions of those Acts and in force immediately before the commencement of this Act) shall, insofar as such thing or action is not inconsistent with the provisions of this Act, be deemed to have been done or taken under the provisions of this Act and shall continue in force accordingly until superseded by anything done or any action taken under this Act.

Section 13 - Consequential amendment of Act 52 of 1962

In the Customs Act, 1962, in sub-section (1) of Section 12 and in sub-section (1) of Section 14, for the words and figures "Indian Tariff Act, 1934", the words and figures "Customs Tariff Act, 1975" shall be substituted.

Schedule I - FIRST SCHEDULE

IMPORT POLICY & CUSTOMS TARIFF

SECTION I	LIVE ANIMALS; ANIMAL PRODUCTS ‡‡ Chapter 1 ‡‡ Chapter 2 ‡‡ Chapter 3 ‡‡ Chapter 4 ‡‡ Chapter 5 ‡‡
SECTION II	VEGETABLE PRODUCTS ‡‡ Chapter 6 ‡‡ Chapter 7 ‡‡ Chapter 8 ‡‡ Chapter 9 ‡‡ Chapter 10 ‡‡ ‡‡ Chapter 11 ‡‡ Chapter 12 ‡‡ Chapter 13 ‡‡ Chapter 14 ‡‡
SECTION III	ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES ‡‡ Chapter 15 ‡‡
SECTION IV	PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES ‡‡ Chapter 16 ‡‡ Chapter 17 ‡‡ Chapter 18 ‡‡ Chapter 19 ‡‡ Chapter 20 ‡‡ Chapter 21 ‡‡ Chapter 22 ‡‡ Chapter 23 ‡‡ Chapter 24 ‡‡
SECTION V	MINERAL PRODUCTS ‡‡ Chapter 25 ‡‡ Chapter 26 ‡‡ Chapter 27 ‡‡
SECTION VI	PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES ‡‡ Chapter 28 ‡‡ Chapter 29 ‡‡ Chapter 30 ‡‡ Chapter 31 ‡‡ Chapter 32 ‡‡ Chapter 33 ‡‡ Chapter 34 ‡‡ Chapter 35 ‡‡ Chapter 36 ‡‡ Chapter 37 ‡‡ Chapter 38 ‡‡
SECTION VII	PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF ‡‡ Chapter 39 ‡‡ Chapter 40 ‡‡
SECTION VIII	RAW HIDES AND SKINS, LEATHER, FUR SKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT) ‡‡ Chapter 41 ‡‡ Chapter 42 ‡‡ Chapter 43 ‡‡
SECTION IX	WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKET WARE AND WICKER WORK ‡‡ Chapter 44 ‡‡ Chapter 45 ‡‡ Chapter 46 ‡‡
SECTION X	PULP OF WOOD OR OF OTHER CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF ‡‡ Chapter 47 ‡‡ Chapter 48 ‡‡ Chapter 49 ‡‡
SECTION XI	TEXTILES AND TEXTILE ARTICLES ‡‡ Chapter 50 ‡‡ Chapter 51 ‡‡ Chapter 52 ‡‡ Chapter 53 ‡‡ Chapter 54 ‡‡ Chapter 55 ‡‡ Chapter 56 ‡‡ Chapter 57 ‡‡ Chapter 58 ‡‡ Chapter 59 ‡ Chapter 60 ‡‡ Chapter 61 ‡‡ Chapter 62 ‡‡ Chapter 63 ‡‡
SECTION XII	FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR ‡‡ Chapter 64 ‡‡ Chapter 65 ‡‡ Chapter 66 ‡‡ Chapter 67 ‡‡
SECTION XIII	ARTICLES OF STONE, PLASTER, CURRENT, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE ‡‡ Chapter 68 ‡‡ Chapter 69 ‡‡ Chapter 70 ‡‡
SECTION XIV	NATURE OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN ‡‡ Chapter 71 ‡‡
SECTION XV	BASE METALS AND ARTICLES OF BASE METAL ‡‡ Chapter 72 ‡‡ Chapter 73 ‡‡ Chapter 74 ‡‡ Chapter 75 ‡‡ Chapter 76 ‡‡ Chapter 77 ‡‡ Chapter 78 ‡‡ Chapter 79 ‡‡ Chapter 80 ‡‡ Chapter 81 ‡‡ Chapter 82 ‡‡ Chapter 83 ‡‡
SECTION XVI	MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS; AND PARTS AND ACCESSORIES OF SUCH ARTICLES ‡‡ Chapter 84 ‡‡ Chapter 85 ‡‡
SECTION XVII	VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT ‡‡ Chapter 86 ‡‡ Chapter 87 ‡‡ Chapter 88 ‡‡ Chapter 89 ‡‡
SECTION XVIII	OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF ‡‡ Chapter 90 ‡‡ Chapter 91 ‡‡ Chapter 92 ‡‡
SECTION XIX	ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF ‡‡ Chapter 93 ‡‡
SECTION XX	MISCELLANEOUS MANUFACTURED ARTICLES ‡‡ Chapter 94 ‡‡ Chapter 95 ‡‡ Chapter 96 ‡‡
SECTION XXI	WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES ‡‡ Chapter 97 ‡‡ Chapter 98 ‡‡

CHAPTER 1 - LIVE ANIMALS

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.

NOTE

1. This Chapter covers all live animals except:

Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 52[0301, 0306, 0307 or 0308];
Cultures of micro-organisms and other products of heading 3002; and
Animals of heading 9508.

Tariff Item		Description of goods	Unit	Rate of duty
				Std.	Prefnl. Areas
(1)		(2)	(3)	(4)	(5)
0101		Live horses, asses, mules and hinnies
0101 10	-	Pure-bred breeding animals:
	53[ -	Horses:
0101 21 00	- -	Pure-bred breeding animals	u	54[Free]	-
0101 29	- -	Other:
0101 29 10	- - -	Horses for polo	u	30%	-
0101 29 90	- - -	Other	u	30%	-
0101 30	-	Asses:
0101 30 10	- - -	Pure-bred breeding animals	u	30%	-
0101 30 20	- - -	Livestock	u	30%	-
0101 30 90	- - -	Other	u	30%	-
0101 90	-	Other:
0101 90 30	- - -	Mules and hinnies as livestock	u	30%	-
0101 90 90	- - -	Other	u	30%	-]
0102		Live bovine animals
0102 10	-	Pure-bred breeding animals:
	55[-	Cattle:
0102 21	- -	Pure-bred breeding animals:
0102 21 10	- - -	Bulls	u	30%	-
0102 21 20	- - -	Cows	u	30%	-
0102 29	- -	Other:
0102 29 10	- - -	Bulls	u	30%	-
0102 29 90	- - -	Other, including calves	u	30%	-
	-	Buffalo:
0102 31 00	- -	Pure-bred breeding animals	u	30%	-
0102 39 00	- -	Other	u	30%	-
0102 90	-	Other:
0102 90 10	- - -	Pure-bred breeding animals	u	30%	-
0102 90 90	- - -	Other	u	30%	-]
0102 90 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 10 90	---	Other	u	30%	-
0104 20 00	-	Goats	u	30%	-
0105		Live poultry, that is to say, fowls of the species Gallus domestics, ducks, geese, turkeys and guinea fowls
	-	Weighing not more than 185 g:
0105 11 00	--	Fowls of the species Gallus domestics	u	30%	-
0105 12 00	--	Turkeys	u	30%	-
56[0105 13 00	- -	Ducks	u	30%	-
0105 14 00	- -	Geese	u	30%	-
0105 15 00	- -	Guinea fowls	u	30%	-]
57[0105 94 00	--	Fowls of the species Gallus domestics	u	30%	-]
0105 99 00	--	Other:	u	30%	-
0106		Other live animals
	-	Mammals:
0106 11 00	--	Primates	u	30%	-
58[0106 12 00		Whales, dolphins and porpoises (mammals of the order Cetacean); manatees and dugongs (mammals of the order Serena); seals, sea lions and walruses (mammals of the sub-order Pinnipedia)	u	30%	-
0106 13 00	- -	Camels and other camelids ( Camelidae)	u	30%	-
0106 14 00	- -	Rabbits and hares	u	30%	-]
0106 19 00	--	Other	u	30%	-
0106 20 00	--	59[-Reptiles (including snakes and turtles)]	u	30%	-
	-	Birds:
0106 31 00	--	Birds of prey	u	30%	-
0106 32 00	--	Psittaciformes (including parrots, parakeets, macaws and cockatoos	u	30%	-
60[0106 33 00	- -	Ostriches; emus (Dromaius novaehollandiae)	u	30%	-]
0106 39 00	--	Other	u	30%	-
0106 90	-	Other:
	61[-	Insects:
0106 41	- -	Bees
0106 41 10	- - -	Pure line stock	u	30%	-
0106 41 90	- - -	Other	u	30%	-
0106 49	- -	Other:
0106 49 10	- - -	Pure line stock	u	30%	-
0106 49 90	- - -	Other	u	30%	-
0106 90 00	-	Other	u	30%	-]

CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL

1. This Chapter does not cover:

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

62[(b) edible, non-living insects (heading 0410)]

63[(c) Guts, bladders or stomachs of animals (heading 0504) or animal blood (heading 0511 or 3002); or]

(d) 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
	Std.	Prefnl. Areas
(1)		(2)	(3)	(4)	(5)
0201		64[MEAT OF BOVINE ANIMALS, FRESH OR 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, chilled or frozen
0204 10 00	-	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 of horses, asses, mules or hinnies, fresh, chilled or frozen	kg.	30%	-
0206		Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, 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	--	Others	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		65[MEAT AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN]
	-	Of fowls of the species Gallus domestics:
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%	-
66[0207 27 00	- -	Cuts and offal, frozen	kg.	30%	-
	-	Of ducks:
0207 41 00	- -	Not cut in pieces, fresh or chilled	kg.	30%	-
0207 42 00	- -	Not cut in pieces, frozen	kg.	30%	-
0207 43 00	- -	Fatty livers, fresh or chilled	kg.	30%	-
0207 44 00	- -	Other, fresh or chilled	kg.	30%	-
0207 45 00	- -	Other, frozen	kg.	30%	-
	-	Of geese:
0207 51 00	- -	Not cut in pieces, fresh or chilled	kg.	30%	-
0207 52 00	- -	Not cut in pieces, frozen	kg.	30%	-
0207 53 00	- -	Fatty livers, fresh or chilled	kg.	30%	-
0207 54 00	- -	Other, fresh or chilled	kg.	30%	-
0207 55 00	- -	Other, frozen	kg.	30%	-
0207 60 00	-	Of guinea fowls	kg.	30%	-]
0208		Other meat and edible meat offal, fresh, chilled or frozen
0208 10 00	-	Of rabbits or hares	kg.	30%	-
67[***]
0208 30 00	-	Of primates	kg.	30%	-
68[ 0208 40 00	-	Of whales, dolphins and porpoises (mammals of the order Cetacean); of manatees and dugongs (mammals of the order Serena); of seals, sea lions and walruses (mammals of the sub-order Pinnipedia)	kg.	30%	-]
0208 50 00	-	Of reptiles (including snakes and turtles)s	kg.	30%	-
69[ 0208 60 00	-	Of camels and other camelids (Camelidae)	kg.	30%	-]
0208 90	-	Other:
0208 90 10	---	Of wild animals	kg.	30%	-
0208 90 90	---	Other	kg.	30%	-
70[ 0209		PIG FAT, FREE OF LEAN MEAT, AND POUTRY FAT, NOT RENDERED OR OTHERWISE EXTRACTED, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED
0209 10 00	-	Of pigs	kg.	30%	-
0209 90 00	-	Other	kg.	30%	-]
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.	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 of 71[meat or meat offal]:
0210 91 00	--	Of primates	kg.	30%	-
72[ 0210 92 00	- -	Of whales, dolphins and porpoises (mammals of the order Cetacean); of manatees and dugongs (mammals of the order Serena); of seals, sea lions and walruses (mammals of the sub-order Pinnipedia)	kg.	30%	-]
0210 93 00	---	Of reptiles (including snakes and turtles)	kg.	30%	-
0210 99 00	--	Other	kg.	30%	-

CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

1. This Chapter does not cover:

Mammals of heading 0106;
Meat of mammals of heading 0106 (heading 0208 or 0210);
Fish (including 73[livers, roes and milt] 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 23.01); or
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.

74[3. Headings 0305 to 0308 do not cover flours, meals and pellets, fit for human consumption (heading 0309).]

Tariff Item	Description of goods	Unit	Rate of duty
	Std.	Prefnl. Areas
(1)		(2)	(3)	(4)	(5)
0301		Live Fish
	75[-	Ornamental fish :
0301 11 00	- -	Freshwater	kg.	30%	-
0301 19 00	- -	Other	kg.	30%	-"
0301 91 00	--	Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster	kg.	30%	-
0301 92 00	--	Eels (Anguilla spp.)	kg.	30%	-
76[0301 93 00	--	Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)	kg.	30%	- ]
0301 94 00	- -	Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)	kg.	30%	-]
0301 95 00	--	Southern bluefin tunas (Thunnus maccoyii)	kg.	30%	-]
0301 99 00	--	Other	kg.	30%	-
77[0302		FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304
	-	Salmonidae, excluding edible fish offal of sub-headings 0302 91 to 0302 99:
0302 11 00	--	Trout (Salmo trutta, Oncorhyncus mykiss, Oncorhyncus clarkii, Oncorhyncus aguabonita, Oncorhyncus gilae, Oncorhyncus apache and Oncorhyncus chrysogaster)	kg.	30%	-
0302 13 00	--	Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)	kg.	30%	-
0302 14 00	--	Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	kg.	30%	-
0302 19 00	--	Other	kg.	30%	-
	--	Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of sub-headings 0302 91 to 0301 99:
0302 21 00	--	Halibut (Rheinhardtius hippoglossidae, Hippoglossus hippoglossus, Hippoglossus stenolepis)	kg.	30%	-
0302 22 00	--	Plaice (Pleuronectes platessa)	kg.	30%	-
0302 23 00	--	Sole (Solea spp.)	kg.	30%	-
0302 24 00	--	Turbots (Psetta maxima)	kg.	30%	-
0302 29 00	--	Other	kg.	30%	-
	-	78[Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonuspelamis), excluding edible fish offal of sub-headings 0302 91 to 0302 99:]
0302 31 00	--	Albacore or long finned tunas (Thunnus alalunga)	kg.	30%	-
0302 32 00	--	Yellowfin tunas (Thunnus albacares)	kg.	30%	-
0302 33 00	--	79[Skipjack tuna (stripe-bellied bonito) (Katsuwonuspelamis)]	kg.	30%	-
0302 34 00	--	Bigeye tunas (Thunnus obesus)	kg.	30%	-
0302 35 00	--	Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)	kg.	30%	-
0302 36 00	--	Southern bluefin tunas (Thunnus maccoyii)	kg.	30%	-
0302 39 00	--	Other	kg.	30%	-
	--	Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), Sword fish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of sub-headings 0302 91 to 0302 99:
0302 41 00	--	Herrings (Clupea harengus, Clupea pallasii)	kg.	30%	-
0302 42 00	--	Anchovies (Engraulis spp.)	kg.	30%	-
0302 43 00	--	Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)	kg.	30%	-
0302 44 00	--	Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)	kg.	30%	-
0302 45 00	--	Jack and horse mackerel (Trachurus spp.)	kg.	30%	-
0302 46 00	--	Cobia (Rachycentron canadum)	kg.	30%	-
0302 47 00	--	Sword fish (Xiphias gladius)	kg.	30%	-
0302 49 00	--	Other	kg.	30%	-
	-	Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of sub-headings 0302 91 to 0302 99:
0302 51 00	--	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	kg.	30%	-
0302 52 00	--	Haddock (Melangrammus aegllefinus)	kg.	30%	-
0302 53 00	--	Coal fish (Pollachinus virens)	kg.	30%	-
0302 54 00	--	Hake (Merluccius spp., Urophycis spp.)	kg.	30%	-
0302 55 00	--	80[Alaska Pollock (Theragrachalcogramma)]	kg.	30%	-
0302 56 00	--	Blue whittings (Micromesistius poutassou, Micromesistius australis)	kg.	30%	-
0302 59 00	--	Other	kg.	30%	-
	-	Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of sub-headings 0302 91 to 0302 99:
0302 71 00	--	Tilapias (Oreochromis spp.),	kg.	30%	-
0302 72 00	--	Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)	kg.	30%	-
0302 73 00	--	Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.):	kg.	30%	-
0302 74 00	--	Eels (Anguilla spp.)	kg.	30%	-
0302 79 00	--	Other	kg.	30%	-
	-	Other fish exculding edible fish offal of sub-headings 0302 91 to 0302 99:
0302 81 00	--	Dogfish and other sharks	kg.	30%	-
0302 82 00	--	Rays and skates (Rajidae)	kg.	30%	-
0302 83 00	--	Tooth fish (Dissostichus spp.)	kg.	30%	-
0302 84 00	--	Seabass (Dicentrarchus spp.)	kg.	30%	-
0302 85 00	--	Seabream (Sparidae)	kg.	30%	-
0302 89	--	Other:
0302 89 10	---	Hilsa (Tenualosa ilisha)	kg.	30%	-
0302 89 20	---	Dara	kg.	30%	-
0302 89 30	---	Pomfret	kg.	30%	-
0302 89 90	---	Other	kg.	30%	-
	-	Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:
0302 91	--	Livers, roes and milt:
[030291 00	---	Livers, roes and milt	kg.	30%	-]
0302 92	--	Shark fins:
[0302 92 00	---	Shark fins	kg.	30%	-]
0302 99	--	Other:
0302 99 10	---	Fish fins other than shark fins; heads, tails and maws	kg.	30%	-
0302 99 90	---	Other edible fish offal	kg.	30%	-]
[0303		FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304
	-	Salmonidae, excluding edible fish offal of sub-headings 0303 91 to 0303 99:
0303 11 00	--	Sockeye salmon (red salmon) (Oncorhynchus nerka)	kg.	30%	-
0303 12 00	--	Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)	kg.	30%	-
0303 13 00	--	Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	kg.	30%	-
0303 14 00	--	Trout (Salmo trutta, Oncorhynchus mykiss, 81[Oncorhynchus clarki], Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)	kg.	30%	-
0303 19 00	--	Other	kg.	30%	-
	-	Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), 82[carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)]., eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads, (Channa spp.), excluding edible fish offal of sub-headings 0303 91 to 0303 99:
0303 23 00	--	Tilapias (Oreochromis spp.)	kg.	30%	-
0303 24 00	--	Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)	kg.	30%	-
0303 25 00	--	Carp (83[Cyprinus spp., Carassius spp.], Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, 84[Megalobrama] spp.)	kg.	30%	-
0303 26 00	--	Eels (Anguilla spp.)	kg.	30%	-
0303 29 00	--	Other	kg.	30%	-
	-	Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of sub-headings 0303 91 to 0303 99:
0303 31 00	--	Halibut (Rheinhardtius 85[hippoglossoides], Hippoglossus hippoglossus, Hippoglossus stenolepis)	kg.	30%	-
0303 32 00	--	Plaice (Pleuronectes platessa)	kg.	30%	-
0303 33 00	--	Sole (Solea spp.)	kg.	30%	-
0303 34 00	--	Turbots (Psetta maxima)	kg.	30%	-
0303 39 00	--	Other	kg.	30%	-
		86[-Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonuspelamis), excluding edible fish offal of sub-headings 0303 91 to 0303 99:]
0303 41 00	--	Albacore or long finned tunas (Thunnus alalunga)	kg.	30%	-
0303 42 00	--	Yellow fin tunas (Thunnus albacares)	kg.	30%	-
0303 43 00	--	87[Skipjack tuna (stripe-bellied bonito) (Katsuwonuspelamis)]	kg.	30%	-
0303 44 00	--	Bigeye tunas (Thunnus obesus)	kg.	30%	-
0303 45 00	--	Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)	kg.	30%	-
0303 46 00	--	Southern bluefin tunas (Thunnus maccoyii)	kg.	30%	-
0303 49 00	--	Other	kg.	30%	-
	-	Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), 88[scads (Decapterus spp.)], capelin (Mallotus villosus), Sword fish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of sub-headings 0303 91 to 0303 99:
0303 51 00	--	Herrings (Clupea harengus, Clupea pallasii)	kg.	30%	-
0303 53 00	--	Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)	kg.	30%	-
0303 54 00	--	Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)	kg.	30%	-
0303 55 00	--	Jack and horse mackerel (Trachurus spp.)	kg.	30%	-
0303 56 00	--	Cobia (Rachycentron canadum)	kg.	30%	-
0303 57 00	--	Sword fish (Xiphias gladius)	kg.	30%	-
89[0303 59--	--	Others:	kg.	30%	-
0303 59 10---		Indian mackerels (Rastrelliger spp.)	kg.	30%	-]
0303 59 90---		Other	kg.	30%
0303 63 00	--	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	kg.	30%	-
0303 64 00	--	Haddock (Melanogrammus aeglefinus)	kg.	30%	-
0303 65 00	--	Coal fish (Pollachius virens)	kg.	30%	-
0303 66 00	--	Hake (Merluccius spp., Urophycis spp.)	kg.	30%	-
0303 67 00	--	Alaska Pollock (Theragra chalcogramma)]	kg.	30%	-
0303 68 00	--	Blue whitings (Micromesistius poutassou, Micromesistiusaustralis)	kg.	30%	-
0303 69 00	--	Other	kg.	30%	-
	-	Other fish, excluding edible fish offal of sub-headings 0303 91 to 0303 99:
0303 81	--	Dogfish and other sharks:
0303 81 10 -	---	Dogfish	kg.	30%	-
0303 81 90 -	---	Other Sharks	kg.	30%	-
0303 82 00	--	Rays and skates (Rajidae)	kg.	30%	-
0303 83 00	--	Tooth fish (Dissostichus spp.)	kg.	30%	-
0303 84 00	--	Seabass (Dicentrarchus spp.)	kg.	30%	-
0303 89	--	Other:
0303 89 10 -	---	Hilsa (Tenualosa ilisha)	kg.	30%	-
0303 89 20	---	Dara	kg.	30%	-
0303 89 30	---	Ribbon fish	kg.	30%	-
0303 89 40	---	Seer	kg.	30%	-
0303 89 50	---	Pomfret (white or silver or black)	kg.	30%	-
0303 89 60	---	Ghol	kg.	30%	-
0303 89 70	---	Threadfin	kg.	30%	-
0303 89 80	---	Croakers, groupers and flounders	kg.	30%	-
0303 89 90	---	Other	kg.	30%	-
	-	Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:
0303 91	--	Livers, roes and milt:
0303 91 10	---	Egg or egg yolk of fish	kg.	30%	-
0303 91 90	---	Other	kg.	30%	-
0303 92	--	Shark fins:
90[0303 92 00	---	Shark fins	kg.	30%	-]
0303 99	--	Other:
0303 99 10	---	Fish fins other than shark fins, heads, tails and maws	kg.	30%	-
0303 99 90	---	Other edible fish offal	kg.	30%	-]
91[0304		FISH FILLETS AND OTHER FISH MEAT (WHETHER OR NOT MINCED), FRESH, CHILLED OR FROZEN
	92[-	Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):]
0304 10 00	-	Fresh or chilled	kg.	30%
	93[-	Fresh or chilled:
0304 31 00	- -	Tilapias (Oreochromis spp.)	kg.	30%	-
0304 32 00	- -	Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)	kg.	30%	-
0304 33 00	- -	Nile Perch (Lates niloticus)	kg.	30%	-
0304 39 00	- -	Other	kg.	30%	-
	-	Fresh or chilled fillets of other fish :
0304 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%	-
0304 42 00	- -	Trout (Salmo trutta, Oncorhynchus mykiss, 94[Oncorhynchus clarki], Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)	kg.	30%	-
0304 43 00	- -	Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)	kg.	30%	-
0304 44 00	- -	Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae	kg.	30%	-
0304 45 00	- -	Swordfish (Xiphias gladius)	kg.	30%	-
95[0304 46 00	--	Tooth fish (Dissostichus spp.)	kg.	30%	-
0304 47 00	--	Dogfish and other sharks	kg.	30%	-
0304 48 00	--	Rays and skates (Rajidae)	kg.	30%	-
0304 49	--	Other:
0304 49 10	---	Hilsa (Tenualosa ilisha)	kg.	30%	-
0304 49 30	---	Seer	kg.	30%	-
0304 49 40	---	Tuna	kg.	30%	-
0304 49 90	---	Other	kg.	30%	-
	-	Other, fresh or chilled:
0304 51 00	--	Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)	kg.	30%	-
0304 52 00	--	Salmonidae	kg.	30%	-
0304 53 00	--	Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae	kg.	30%	-
0304 54 00	--	Sword fish (Xiphias gladius)	kg.	30%	-
0304 55 00	--	Tooth fish (Dissostichus spp.)	kg.	30%	-
0304 56 00	--	Dogfish and other sharks	kg.	30%	-
0304 57 00	--	Rays and skates (Rajidae)	kg.	30%	-
0304 59	--	Other:
0304 59 10	---	Hilsa (Tenualosa ilisha)	kg.	30%	-
0304 59 30	---	Seer	kg.	30%	-
0304 59 40	---	Tuna	kg.	30%	-
0304 59 90	---	Other	kg.	30%	-
	-	Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):
0304 61 00	--	Tilapias (Oreochromis spp.)	kg.	30%	-
0304 62 00	--	Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)	kg.	30%	-
0304 63 00	--	Nile Perch (Lates niloticus)	kg.	30%	-
0304 69 00	--	Other	kg.	30%	-
	-	Frozen fillets of fish of Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:
0304 71 00	--	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	kg.	30%	-
0304 72 00	--	Haddock (Melanogrammus aeglefinus)	kg.	30%	-
0304 73 00	--	Coal fish (Pollachius virens)	kg.	30%	-
0304 74 00	--	Hake (Merluccius spp., Urophycis spp.)	kg.	30%	-
0304 75 00	--	96[Alaska Pollock (Theragra chalcogramma)]	kg.	30%	-
0304 79 00	--	Other	kg.	30%	-
	-	Frozen fillets of other fish:
0304 81 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%	-
0304 82 00	--	Trout (Salmo trutta, Oncorhynchus mykiss, 97[Oncorhynchus clarki], Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)	kg.	30%	-
0304 83 00	--	Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)	kg.	30%	-
0304 84 00	--	Sword fish (Xiphias gladius)	kg.	30%	-
0304 85 00	--	Tooth fish (Dissostichus spp.)	kg.	30%	-
0304 86 00	--	Herrings (Clupea harengus, Clupea pallasii)	kg.	30%	-
0304 87 00	--	98[Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonuspelamis)]	kg.	30%	-
0304 88	--	Dogfish, other sharks Rays and skates (Rajidae):
0304 88 10	---	Dogfish	kg.	30%	-
0304 88 20	---	Other sharks	kg.	30%	-
0304 88 30	---	Rays and skates (Rajidae)	kg.	30%	-
0304 89	--	Other:
0304 89 10	---	Hilsa (Tenualosa ilisha)	kg.	30%	-
0304 89 30	---	Seer	kg.	30%	-
0304 89 40	---	Tuna	kg.	30%	-
0304 89 90	---	Other	kg.	30%	-
	-	Other, frozen:
0304 91 00	--	Sword fish (Xiphias gladius)	kg.	30%	-
0304 92 00		Tooth fish (Dissostichus spp.)	kg.	30%	-
0304 93 00	--	Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)	kg.	30%	-
0304 94 00	--	99[Alaska Pollock (Theragra chalcogramma)]	kg.	30%	-
0304 95 00	--	100[Fish of the families (Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae,) other than Alaska Pollock (Theragra chalcogramma)]	kg.	30%	-
0304 96 00	--	Dogfish and other sharks	kg.	30%	-
0304 97 00	--	Rays and skates (Rajidae)	kg.	30%	-
0304 99 00	--	Other	kg.	30%	-]
101[0305		102[FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS]
0305 10 00	-	103[***]	kg.	30%	-
104[0305 20 00	-	Livers, roes and milt of fish, dried, smoked, salted or in brine	kg.	30%	-]
105[0305 31 00	--	Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)	kg.	30%	-]
0305 32 00	- -	Fish of the families Bregmacerotidae, 106[Euclichthyidae], Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae	kg.	30%	-
0305 39 00	- -	Other	kg.	30%	-
	-	Smoked fish, including fillets, other than edible fish offal :
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 43 00	- -	Trout (Salmo trutta, Oncorhynchus mykiss, 107[Oncorhynchus clarki] Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)	kg.	30%	-
108[0305 44 00	--	Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)	kg.	30%	-]
0305 49 00	- -	Other	kg.	30%	-
	-	Dried fish, other than edible fish offal, whether or not salted but not smoked:
0305 51 00	- -	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	kg.	30%	-
109[0305 52 00	--	Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)	kg.	30%	-
0305 53 00	--	Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	kg.	30%	-
0305 54 00	--	Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), Sword fish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae)	kg.	30%	-]
0305 59	- -	Other:
0305 59 10	- - -	Mumbai duck	kg.	30%	-
0305 59 20	- - -	Seer without head	kg.	30%	-
0305 59 30	- - -	Sprats	kg.	30%	-
0305 59 90	- - -	Other	kg.	30%	-
	-	Fish, salted but not dried or smoked and fish in brine, other than edible fish offal
0305 61 00	- -	Herrings (Clupea harengus, Clupea pallasii)	kg.	30%	-
0305 62 00	- -	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	kg.	30%	-
0305 63 00	- -	Anchovies (Engraulis spp.)	kg.	30%	-
110[0305 64 00	--	Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa 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%	-
	-	Fish fins, heads, tails, maws and other edible fish offal :
0305 71 00	- -	Shark fins	kg.	30%	-
0305 72 00	- -	Fish heads, tails and maws	kg.	30%	-
0305 79 00	- -	Other	kg.	30%	-]
0306		111[CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED CRUSTACEANS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; CRUSTACEANS, IN SHELL, COOKED BY STEAMING OR BY BOILING IN WATER, WHETHER OR NOT CHILLED, FROZEN, DRIED, SALTED OR IN BRINE]
	-	Frozen:			-
0306 11 00	--	Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasusspp.)	kg.	30%	-
0306 12	--	Lobsters (Homarus spp.):
0306 12 10	--	Whole, cooked	kg.	30%	-
0306 12 90	--	Other	kg.	30%	-
112[***]
0306 14 00	---	Crabs	kg.	30%	-
113[ 0306 15 00	- -	Norway lobsters (Nephrops norvegicus)	kg.	30%	-
0306 16	- -	Cold-water shrimps and prawns (Pandalus spp., Crangon
		crangon):
0306 16 10	- - -	Accelerated Freeze Dried (AFD)	kg.	30%	-
0306 16 90	- - -	Other	kg.	30%	-
0306 17	- -	Other shrimps and prawns :
	- - -	Scampi (Macrobrachium spp.):
0306 17 11	- - - -	Accelerated Freeze Dried (AFD)	kg.	30%	-
0306 17 19	- - - -	Other	kg.	30%	-
114[0306 17 20		---Vannamei shrimp (Litopenaeus vannamei)	kg.	30%	-
0306 17 30		---Indian white shrimp (Fenneropenaeus indicus)	kg.	30%	-
0306 17 40		---Black tiger shrimp (Penaeus monodon)	kg.	30%	-
0306 17 50		---Flower shrimp (Penaeus semisulcatus)	kg.	30%	-]
0306 17 90	- - -	Other	kg.	30%	-]
115[0306 19 00	--	116[Other]	kg.	30%	-
	-	Live, fresh or chilled:
0306 31 00	--	Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.)	kg.	30%	-
0306 32 00	--	Lobsters (Homarus spp.)	kg.	30%	-
0306 33 00	--	Crabs	kg.	30%	-
0306 34 00	--	Norway lobsters (Nephrops norvegicus)	kg.	30%	-
0306 35 00	--	Cold water shrimps and prawns (Pandalus spp., Crangon crangon)	kg.	30%	-
117[0306 36	- -	Other shrimps and prawns:
0306 36 10	- - -	Scampi (Macrobachium spp.)	kg.	30%	-
0306 36 20	- - -	Vannamei shrimp (Litopenaeus vannamei)	kg.	10%	-
0306 36 30	- - -	Indian white shrimp (Fenneropenaeus indicus)	kg.	30%	-
0306 36 40	- - -	Black tiger shrimp (Penaeus monodon)	kg.	10%	-
0306 36 50	- - -	Flower shrimp (Penaeus semisulcatus)	kg.	30%	-
0306 36 60	- - -	Artemia	kg.	5%	-
0306 36 90	- - -	Other	kg.	30%	-]
0306 39 00	--	118[Other]	kg.	30%	-
	-	Other:
0306 91 00	--	Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.)	kg.	30%	-
0306 92 00	--	Lobsters (Homarus spp.)	kg.	30%	-
0306 93 00	--	Crabs	kg.	30%	-
0306 94 00	--	Norway lobsters (Nephrops norvegicus)	kg.	30%	-
0306 95 00	--	Shrimps and prawns	kg.	30%	-
0306 99 00	--	119[Other]	kg.	30%	-]
0307		120[MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED MOLLUSCS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS]			-
	121[-	Oysters :
0307 11 00	- -	Live, fresh or chilled	kg.	30%	-
122[0307 12 00	--	Frozen	kg.	30%	-]
0307 19 00	-	123[Scallops and other molluscs of the family Pectinidae]	kg.	30%	-]
0307 21 00	-	Live, fresh or chilled	kg.	30%	-
124[0307 22 00	--	Frozen	kg.	30%	-]
0307 29 00	--	Other	kg.	30%	-
	-	Mussels(Mytilus spp., Perna spp.):			-
0307 31 00	--	Live, fresh or chilled	kg.	30%	-
125[0307 32 00	--	Frozen	kg.	126[15%]	-]
0307 39	--	Other			-
0307 39 10	---	Clams, clam meat (bivalves-Victorita, spp., Mertrix spp. and Katalysiaspp.)	kg.	30%	-
127[0307 39 90	---	Other	kg.	30%	-
	-	Cuttle fish and squid:
0307 42	--	Live, fresh or chilled:
0307 42 10	---	Cuttle fish	kg.	30%	-
0307 42 20	---	Squid	kg.	30%	-
0307 43	--	Frozen:
0307 43 10	---	Cuttle fish	kg.	30%	-
0307 43 20	---	Whole squids	kg.	128[15%]	-
0307 43 30	---	Squid tubes	kg.	30%	-
129[030743 90	--	Other	kg.	30%	-]
0307 49	--	Other:
0307 49 10	---	Cuttle fish	kg.	30%	-
0307 49 20	---	Whole squids	kg.	30%	-
0307 49 30	---	Squid tubes	kg.	30%	-
0307 49 40	---	Dried squids	kg.	30%	-
0307 49 90	---	Other	kg.	30%	-]
0307 51 00	--	Live, fresh or chilled	kg.	30%	-
130[0307 52 00	--	Frozen	kg.	30%	-]
0307 59 90	--	Other	kg.	30%	-
131[0307 60 00	-	Snails, other than sea snails	kg.	30%	-
	-	Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae) :
0307 71 00	- -	Live, fresh or chilled	kg.	30%	-
132[0307 72 00	--	Frozen	kg.	30%	-]
133[0307 79 00	--	Other	kg.	30%	-
	-	Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.):
0307 81 00	--	Live, fresh or chilled abalone (Haliotis spp.)	kg.	30%	-
0307 82 00	--	Live, fresh or chilled stromboid conchs (Strombus spp.)	kg.	30%	-
0307 83 00	--	Frozen abalone (Haliotis spp.)	kg.	30%	-
0307 84 00	--	Frozen stromboid conchs (Strombus spp.)	kg.	30%	-
0307 87 00	--	Other abalone (Haliotis spp.)	kg.	30%	-
0307 88 00	-	134[Other]	kg.	30%	-]
0307 91 00	- -	Live, fresh or chilled	kg.	30%	-
135[0307 92 00	--	Frozen	kg.	30%	-]
0307 99 00	- -	Other	kg.	30%	-]
136[0308		137[AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS]
	138[-	Sea cucumbers (Stichopus japonicus, Holothuroidea):]
0308 11 00	- -	Live, fresh or chilled	kg.	30%	-
139[0308 12 00	--	Frozen	kg.	30%	-]
140[0308 19 00	--	Other	kg.	30%	-
	-	Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus):
0308 21 00	--	Live, fresh or chilled	kg.	30%	-
0308 22 00	--	Frozen	kg.	30%	-]
0308 29 00	- -	Other	kg.	30%	-
0308 30	-	Jellyfish (Rhopilema spp.):
0308 30 10	- - -	Live, fresh or chilled	kg.	30%	-
0308 30 20	- - -	Dried, salted or frozen	kg.	30%	-
141[030830 90	--	Other	kg.	30%	-]
142[0308 90 00	- -	Other	kg.	30%	-]
143[0309	-	FLOURS, MEALS AND PELLETS OF FISH, CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, FIT FOR HUMAN CONSUMPTION
0309 10	-	-Of fish:
0309 10 10		---Fresh or chilled	kg.	30%	-
0309 10 20		---Frozen	kg.	30%	-
0309 10 30		---Salted, in brine, dried or smoked	kg.	30%	-
0309 10 90		---Other	kg.	30%	-
0309 90		-Other: ---Of crustaceans, fresh or chilled:
0309 90 11		----Vannamei shrimp (Litopenaeus vannamei)	kg.	30%	-
0309 90 12		----Indian white shrimp (Fenneropenaeus indicus)	kg.	30%	-
0309 90 13		----Black tiger shrimp (Penaeus monodon)	kg.	30%	-
0309 90 14		----Flower shrimp (Penaeus semisulcatus)	kg.	30%	-
0309 90 19		----Other ---Of crustaceans, frozen:	kg.	30%	-
0309 90 21		----Vannamei shrimp (Litopenaeus vannamei)	kg.	30%	-
0309 90 22		----Indian white shrimp (Fenneropenaeus indicus)	kg.	30%	-
0309 90 23		----Black tiger shrimp (Penaeus monodon)	kg.	30%	-
0309 90 24		----Flower shrimp (Penaeus semisulcatus)	kg.	30%	-
0309 90 29		----Other ---Of crustaceans, salted, in brine, dried or smoked:	kg.	30%	-
0309 90 31		----Vannamei shrimp (Litopenaeus vannamei)	kg.	30%	-
0309 90 32		----Indian white shrimp (Fenneropenaeus indicus)	kg.	30%	-
0309 90 33		----Black tiger shrimp (Penaeus monodon)	kg.	30%	-
0309 90 34		----Flower shrimp (Penaeus semisulcatus)	kg.	30%	-
0309 90 39		----Other	kg.	30%	-
0309 90 40		---Of crustaceans, other	kg.	30%	-
0309 90 50		---Of molluscs, fresh or chilled	kg.	30%	-
0309 90 60		---Of molluscs, frozen	kg.	30%	-
0309 90 70		---Of molluscs, salted, in brine, dried or smoked	kg.	30%	-
0309 90 80		---Of molluscs, other	kg.	30%	-
0309 90 90		---Other	kg.	30%	-]

CHAPTER 4 - DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

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

144[2. For the purposes of heading 0403, yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers' wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt.]

145[3. For the purposes of heading 0405:

The term "butter' means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milk fat 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.
The expression "dairy spreads" means a spreadable emulsion of the water-in-oil type, containing milk fat as the only fat in the product, with a milk fat content of 39% or more but less than 80% by weight.

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

a milk fat content, by weight of the dry matter, of 5% or more;
a dry matter content, by weight, of at least 70% but not exceeding 85% and
they are moulded or capable of being moulded.]

146[5. This Chapter does not cover:

non-living insects, unfit for human consumption (heading 0511);
products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose, calculated on the dry matter (heading 1702);
products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 1901 or 2106); or
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 globulins (heading 3504).

6. For the purposes of heading 0410, the term "insects" means edible non-living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human consumption. However, it does not cover edible non-living insects otherwise prepared or preserved (generally Section IV).]

SUB-HEADING NOTES

1. For the purposes of sub-heading 0404 10, the expression "modified whey" means products consisting of whey constituents,1[that is] 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
Std.	Prefnl. Areas
(1)		(2)	(3)	(4)	(5)
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.	30%	-
0401 20 00	-	Of a fat content, by weight, exceeding 1% but not exceeding 6%	kg.	30%	-
147[0401 40 00	-	Of a fat content, by weight, exceeding 6% but not exceeding 10%	kg.	30%	-
0401 50 00	-	Of a fat content, by weight, exceeding 10%	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 babies	kg.	60%	-
0402 10 90	---	Other	kg.	60%	-
	-	In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%:
0402 21 00	--	Not containing added sugar or other sweetening 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 other sweetening matter:
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		148[YOGURT; BUTTERMILK, CURDLED MILK AND CREAM, 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]
149[0403 10 00	-	-Yogurt	kg.	30%	-]
0403 90	-	Other:
0403 90 10	---	Butter milk	kg.	30%	-
0403 90 90	---	Other	kg.	30%	-
0404		INSECTS AND OTHER EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
0404 10	-	-Insects:
150[0404 10 10	---	---Fresh, chilled or frozen	kg.	40%	-
0404 10 20	---		kg.	40%	-
0404 10 90	---	Other	kg.	40%	-
0404 90 10	--	Other	kg.	40%]	-
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
151[040610	--	Fresh (unripened or uncured) cheese, including whey cheese, and curd
040610 10	--	Mozzarella cheese	kg.	30%	-
040610 90		Other	kg.	30%	-]
0406 20 00	-	Grated or powdered cheese, of all kind	kg.	30%	-
0406 30 00	-	152[-Processed cheese, not grated or powdered]	kg.	30%	-
0406 40 00	-	153[Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti]	kg.	30%	-
0406 90 00	-	Other cheese	kg.	40%	-
154[0407		BIRDS' EGGS, IN SHELL, FRESH, PRESERVED OR COOKED
	-	Fertilised eggs for incubation:
0407 11 00	- -	Of fowls of the species Gallus domestics	u	30%	-
0407 19	- -	Other:
0407 19 10	- - -	Of ducks	u	30%	-
0407 19 90	- - -	Other	u	30%	-
	-	Other fresh eggs :
0407 21 00	- -	Of fowls of the species Gallus domestics	u	30%	-
0407 29 00	- -	Other	u	30%	-
0407 90 00	-	Other	u	30%	-]
0408		Birds' Eggs, Not in Shell, and Egg Yorks, 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
	-	Eggs 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.	60%155	-
156[0410		INSECTS AND OTHER EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
0410 10		-Insects:
0410 10 10		---Fresh, chilled or frozen	kg.	30%	-
0410 10 20		---Salted, in brine, dried or smoked	kg.	30%	-
0410 10 90		---Other	kg.	30%	-
0410 90		-Other:
0410 90 10		---Of wild animals	kg.	30%	-
0410 90 20		---Turtle eggs and Salanganes' nests ("birds' nests")	kg.	30%	-
0410 90 90		---Other	kg.	30%	-];

CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN NOT ELSEWHERE SPECIFIED OR INCLUDED

1. This Chapter does not cover:

Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);
Hides or skins (including fur skins) other than goods of heading 0505 and parings and similar waste of raw hides or skins of heading 0511 (Chapter 41 or 43);
Animal textile materials, other than horsehair and horsehair waste (Section XI); or
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".

157[4. Throughout the Schedule, the expression "horsehair" means hair of the manes or tails of equine or bovine animals. Heading 0511 covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.]

SUPPLEMENTARY NOTES

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
	Std.	Prefnl. Areas
(1)		(2)	(3)	(4)	(5)
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.	30%	-
0501 00 20	---	Waste of human hair	kg.	30%	-
0502		Pigs', hogs' or boars' bristles and hair; bad-ger 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.	30%	-
0502 10 20	---	Waste of pigs', hogs' or boars' bristles and hair	kg.	30%	-
0502 90	-	Other:	-	-	-
0502 90 10	---	Badger hair and other brush making hair	kg.	30%	-
0502 90 20	---	Yak tail hari	kg.	30%	-
0502 90 90	---	Other	kg.	30%	-
158[***]	-	--	-	-	-
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 natural food casings	kg.	30%	-
	---	Guts of other animals for natural food 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 stuffing purpose):	-	-	-
0505 90 21	----	Of wild birds	kg.	30%	-
0505 90 29	----	Other	kg.	30%	-
	---	Powder and waste of feathers or parts of feathers:	-	-	-
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 159[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, not crushed:	-	-	-
0506 10 41	----	Of wild animals	kg.	30%	-
0506 10 49	----	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 cattle-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 bone-bone, unworked or simply prepared but not cut to shape, powder and waste thereof:	-	-	-
0508 00 10	---	Coral	kg.	160[Free]	-
0508 00 20	---	Chunks	kg.	30%	-
0508 00 30	---	Cowries	kg.	30%	-
0508 00 40	---	Chuttlefish bones	kg.	30%	-
0508 00 50	---	Shells	kg.	30%	-
0508 00 90	---	Other	kg.	30%	-
161[***]	--		-	-	-
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.	30%	-
0510 00 20	---	Ox Gallstone	kg.	30%	-
0510 00 30	---	Placenta, frozen	kg.	30%	-
	---	Other:
0510 00 91	----	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.	162[5%]	-
	-	Other:	-	-	-
0511 91	--	Products of fish or crustaceans, molluscs or aquatic invertebrates; dead animals of Chapter 3:	-	-	-
163[0511 91 10	- -	Fish nails	kg.	30%	-
0511 91 20	- --	Fish nails	kg.	30%	-
0511 91 30	- - -	Other fish waste	kg.	30%	-
0511 91 40	- - -	Artemia cysts	kg.	5%	-
0511 91 90	- - -	Other	kg.	30%	-
0511 99	- - -	Other:			-
0511 99 10	- - -	Silkworm pupae	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

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.

CHAPTER 6 - LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE

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 and 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
	Std.	Prefnl.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, hotricultural	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 fruit 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	--	-	-
-	164[-	Fresh :	-	-	-
0603 11 00	--	Roses	kg.	60%	-
0603 12 00	--	Carnations	kg.	60%	-
0603 13 00	--	Orchids	kg.	60%	-
0603 14 00	--	Chrysanthemums	kg.	60%	-
165[0603 15 00	- -	Lilies (Lilium spp.)	kg.	60%	-]
0603 19 00	--	Other	kg.	60%	-]
0603 90 00	-	Other	kg.	60%	-
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 ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared	-	-	-
166[0604 20 00	-	Fresh	kg.	30%	-
0604 90 00	-	Other	kg.	30%	-]

CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

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 (167[Majorana hortensis] or Origanum majorana).

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

dried leguminous vegetables, shelled (heading 0713);
sweet corn in the forms specified in headings 1102 to 1104;
flour, meal, powder, flakes, granules and pellets of potatoes (heading 1105);
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).

168[5. Heading 0711 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.]

169[Supplementary Note

(a) For the purposes of this Chapter, “Rose Onion” refers to a variety of onion defined and recognised by the Geographical Indication (GI) Registry against the GI No. 212 under the Geographical Indication of Goods (Registration and Protection) Act, 1999 (48 of 1999).

(b) Produced/cultivated by a person certified/recognised and mentioned as a user in the Geographical Indication Registry against the said GI No. 212;]

Tariff Item		Description of goods	Unit	Rate of duty
	Std.	Prefnl. Areas
(1)		(2)	(3)	(4)	(5)
0701	-	Potatoes, fresh or chilled	-	-	-
0701 10 00	-	Seed	kg.	30%	20%
0701 90 00	-	Other	kg.	30%	20%
0702 00 00	-	Tomatoes, fresh or chilled	kg.	30%	20%
0703	-	Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled	-	-	-
0703 10	-	Onions and shallots:	-	-	-
	170[--	Onions
0703 10 11			kg.	30%	20%
0703 10 19			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 edible bras sic as, fresh or chilled	-	-	-
0704 10 00	-	171[-Cauliflowers and broccoli]	kg.	30%	20%
0704 20 20	-	Brussels sprouts	kg.	30%	20%
0704 90 00	-	Other	kg.	30%	20%
0705	-	Lettuce (172[LACTUCA SATIVA]) 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	-	Wit loofchicory (Cichorium intybus var. folio sum)	kg.	30%	20%
0705 29 00	-	Other	kg.	30%	20%
0706	-	Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible 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	-	-	-
173[***]	-	-	-	-	-
0709 20 00	-	Asparagus	kg.	30%	20%
0709 30 00	-	Aubergines (egg-plants)	kg.	30%	20%
0709 40 00	-	Celery other than celaraic	kg.	30%	20%
	-	Mushrooms and truffles:	-	-	-
0709 51 00	-	Mushrooms of the genus agaricus	kg.	30%	20%
174[0709 52 00		--Mushrooms of the genus Boletus	kg.	30%	20%
0709 53 00		--Mushrooms of the genus Cantharellus	kg.	30%	20%
0709 54 00		--Shiitake (Lentinus edodes)	kg.	30%	20%
0709 55 00		--Matsutake (Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens, Tricholoma caligatum)	kg.	30%	20%
0709 56 00		--Truffles (Tuber spp.)	kg.	30%	20%]
175[***]	-	-	-	-	-
0709 59 00	-	Others	kg.	30%	20%
0709 60	-	Fruits of the genus Capsicum or of the genus Pimenta:	-	-	-
0709 60 10	-	Green chilly	kg.	30%	20%
0709 60 90	-	Other	kg.	30%	20%
0709 70 00	-	Spinach, New Zealand spinach and or ache spinach (garden spinach)	kg.	30%	20%
	176[-	Other :
0709 91 00	-	Globe artichokes	kg.	30%	20%
0709 92 00	-	Olives	kg.	30%	20%
177[0709 93--	-	Pumpkins, squash and gourds (Cucurbita spp.):	kg.	30%	20%
0709 93 10---		Pumpkins	kg.	30%	20%
0709 93 20---		Squash	kg.	30%	20%
0709 93 30---		Bitter gourd	kg.	30%	20%
0709 93 40---		Bottle gourd	kg.	30%	20%
0709 93 50---		Snake gourd	kg.	30%	20%
0709 93 60---		Coccinia (Kundru)	kg.	30%	20%
0709 93 90---		Other	kg.	30%	20%]
0709 99	-	Other:
0709 99 10	-	Green Pepper	kg.	30%	20%
178[0709 99 30---	-	Okra/lady finger (Bhindi)	kg.	30%	20%]
0709 99 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 or ache spinach (garden spinach)	kg.	30%	20%
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	-	Mixture of vegetables	kg.	30%	20%
0711	-	179[VEGETABLES PROVISIONALLY PRESERVED, BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION]	-	-	-
0711 20 00	-	Olives	kg.	30%	20%
180[***]	-		-	-	-
0711 40 00	-	Cucumbers and gherkins	kg.	30%	20%
-	-	Mushrooms and truffles:	-	-	-
0711 51 00	-	Mushrooms of the gensusaAgaricus	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 (Auricularia spp.), jelly fungi (Tremella spp.) and truffles:	-	-	-
0712 31 00	-	Mushrooms of the genus Agaricus	kg.	30%	20%
0712 32 00	-	Wood ears (Auricularia spp.)	kg.	30%	20%
0712 33 00	-	Jelly fungi (Tremella spp.)	kg.	30%	20%
181[0712 34 00		--Shiitake (Lentinus edodes)	kg.	30%	20%]
0712 39 00	-	Other	kg.	30%	20%
0712 90	-	Other vegetables; mixtures of vegetables:	kg.	30%	20%
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	-	-	-
182[0713 10-	-	Peas (Pisum sativum):
0713 10 10---		Yellow peas	kg.	50%	40%
0713 10 20---		Green peas	kg.	50%	40%
0713 10 90---		Other	kg.	50%	40%]
183[0713 20	-	Chickpeas (garbanzos):
0713 20 10	-	Kabuli chana	kg.	184[70%]	20 %
0713 20 20	-	Bengal gram (desi chana)	kg.	185[70%]	20 %
0713 20 90	-	Other	kg.	186[70%]	20 %]
187[0713 31	-	Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek
0713 31 10	-	Beans of the species Vigna mungo (L.) Hepper	kg.	30%	20%
0713 31 90	-	Beans of the species Vigna radiata (L.) Wilczek	kg.	30%	20%]
0713 32 00	-	Small red (Adzuki) beans (Phaseolus or Vigna angularis)	kg.	30%	20%
0713 33 00	-	Kidney beans, including white pea beans (Phaseolus vulgaris)	kg.	30%	20%
188[0713 34 00	-	Bambara beans (Vigna subterranea or Voandzeia subterranea)	kg.	30%	20%
0713 35 00	-	Cow peas (Vigna unguiculata)	kg.	30%	20%]
0713 39	-	Other:	-	-	-
0713 39 10	-	Guar seeds	kg.	30%	20%
0713 39 90	-	Other	kg.	30%	20%
0713 40 00	-	Lentils	kg.	189[50%]	20%
0713 50 00	-	Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor)	kg.	30%	20%
190[0713 60 00	-	Pigeon peas (Cajanus cajan)	kg.	30%	20%]
0713 90	-	Other:	-	-	-
191[0713 90 10	-	Split	kg.	30%	20%
0713 90 90	-	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 10 00	-	Manioc (cassava)	kg.	30%	20%
0714 20 00	-	Sweet potatoes	kg.	30%	20%
192[0714 30 00	-	Yams (Dioscorea spp.)	kg.	30%	20%
0714 40 00	-	Taro (Colocasia spp.)	kg.	30%	20%
0714 50 00	-	Yautia (Xanthosoma spp.)	kg.	30%	20%]
0714 90	-	Other:	-	-	-
0714 90 10	-	Sago pith	kg.	30%	20%
0714 90 90	-	Other	kg.	30%	20%

CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

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:

for additional preservation or stabilisation 193[for example], by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate);
to improve or maintain their appearance 194[for example], by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts.

195[4. Heading 0812 applies to fruit and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.]

Tariff Item	-	Description of goods	Unit	Rate of duty
-	Std.	Prefnl. 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%
196[0801 12	- -	In the inner shell (endocarp):
0801 12 10	- - -	Fresh	kg.	70%	60%
0801 12 20	- - -	Dried	kg.	70%	60%
0801 12 90	- - -	Other	kg.	70%	60%]
0801 19	--	Other:	-	-	-
0801 19 10	---	Fresh	kg.	70%	60%
0801 19 20	---	Dried	kg.	70%	60%
0801 19 90	---	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.	197[2.5%]	Free
0801 32	--	shelled:	-	-	-
0801 32 10	---	Cashew kernel, broken	kg.	198[70%]	20%
0801 32 20	---	Cashew kernel, whole	kg.	199[70%]	20%
0801 32 90	---	Other	kg.	200[70%]	20%
0802	-	Other nuts, fresh or dried, whether or not shelled or peeled	-	-	-
-	-	Almonds:	-	-	-
0802 11 00	--	In shell	kg.	201[Rs.42/kg]	Rs. 30 per kg.
0802 12 00	--	Shelled	kg.	202[Rs. 120/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.	203[120%]	20%
0802 32 00	--	Shelled	kg.	204[100%]	20%
	205[-	Chestnuts (Castanea spp.) :
0802 41 00	- -	In shell	kg.	30%	20%
0802 42 00	- -	Shelled	kg.	30%	20%
	-	Pistachios :
0802 51 00	- -	In shell	kg.	206[10%]	20%
0802 52 00	- -	Shelled	kg.	207[10%]	20%
	-	Macadamia nuts :
0802 61 00	- -	In shell	kg.	30%	20%
0802 62 00	- -	Shelled	kg.	30%	20%
0802 70 00	-	Kola nuts (Cola spp.)	kg.	30%	20%
0802 80	-	Areca nuts:
0802 80 10	- - -	Whole	kg.	100%	90%
0802 80 20	- - -	Split	kg.	100%	90%
0802 80 30	- - -	Ground	kg.	100%	90%
0802 80 90	- - -	Other	kg.	100%	90%
		208[-Other:
0802 91 00		--Pine nuts, in shell	kg.	100%	90%
0802 92 00		--Pine nuts, shelled	kg.	100%	90%
0802 99 00		--Other	kg.	100%	90%]
209[0803		BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED
0803 10	-	Plantains:
0803 10 10	- - -	Curry plantain	kg.	30%	20%
0803 10 90	- - -	Other	kg.	30%	20%
0803 90	-	Other:
0803 90 10	- - -	Bananas, fresh	kg.	30%	20%
0803 90 90	- - -	Other	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.	210[20%]	20%
0804 10 30	---	Hard (chhohara or kharek)	kg.	211[20%]	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%
	212[-----	Mangoes, fresh:
0804 50 21	----	Alphonso (Hapus)	kg.	30%	20%
0804 50 22	----	Banganapalli	kg.	30%	20%
0804 50 23	----	Chausa	kg.	30%	20%
0804 50 24	----	Dasheri	kg.	30%	20%
0804 50 25	----	Langda	kg.	30%	20%
0804 50 26	----	Kesar	kg.	30%	20%
0804 50 27	----	Totapuri	kg.	30%	20%
0804 50 28	----	Mallika	kg.	30%	20%
0804 50 29	----	Other	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 10 00	--	Oranges	kg.	213[30%]	30%
0805 20 00	214[-	Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids:
0805 21 00	--	Mandarins (including tangerines and satsumas)	kg.	30%
0805 22 00	--	Clementines	kg.	30%
0805 29 00	--	Other	kg.	30%
0805 40 00	-	215[-Grapefruit and pomelos]	kg.	25%	15%
0805 50 00	-	Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)	kg.	216[30%]	30%
0805 90 00	-	Other	kg.	30%	20%
0806	-	Grapes, fresh or dried	-	-	-
0806 10 00	-	Fresh	kg.	217[30%]	30%
0806 20	-	Dried:	-	-	-
0806 20 10	---	Raisins	kg.	100%218	90%219
0806 20 90	---	Other	kg.	100%220	90%221
0807	-	Melons (including watermelons) and papaws (papayas), fresh	-	-	-
	-	Melons (including watermelons):	-	-	-
0807 11 00	--	Water melons	kg.	30%	20%
222[0807 19--	--	Other
0807 19 10---		Musk melons	kg.	30%	20%
0807 19 90---		Other	kg.	30%	20%]
0807 20 00	-	Papaws (papayas)	kg.	30%	20%
0808	-	Apples, pears and quinces, fresh	-	-	-
0808 10 00	-	Apples	kg.	223[75%]	40%
224[0808 30 00	-	Pears	kg.	225[30%]	25%
0808 40 00	-	Quinces	kg.	226[30%]	25%]
0809	-	Apricots, cherries, peaches (including nectarines), 227[PLUMS AND SLOES], fresh	-	-	-
0809 10 00	-	Apricots	kg.	30%	20%
	228[-	Cherries :
0809 21 00	- -	Sour cherries (Prunus cerasus)	kg.	30%	20%
0809 29 00	- -	Other	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 10 00	-	Strawberries	-	-	-
0810 20 00	-	Raspberries, balckberries, mulberries and loganberries	kg.	30%	20%
229[0810 30 00	-	Black, white or red currants and gooseberries	kg.	30%	20%]
230[***]	-	-	-	-	-
0810 40 00	-	Cranberries, bilberries and other fruits of the genus Vaccinium	kg.	30%	20%
0810 50 00	-	Kiwi fruit	kg.	30%	20%
0810 60 00	-	Durians	kg.	30%	20%
231[0810 70 00	-	Persimmons	kg.	30%	20%]
0810 90	-	Other:	-	-	-
0810 90 10	---	Pomegranates	kg.	30%	20%
0810 90 20	---	Tamarind, fresh	kg.	30%	20%
0810 90 30	---	Sapota (chico)	kg.	30%	20%
0810 90 40	---	Custard-apple (Ata)	kg.	30%	20%
0810 90 50	---	Bore	kg.	30%	20%
0810 90 60	---	Lichi	kg.	30%	20%
0810 90 90	---	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 10 20	---	Not containing added sugar	kg.	30%	20%
0811 10 90	---	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%
0811 20 20	---	Not containing added sugar	kg.	30%	20%
0811 20 90	---	Other	kg.	30%	20%
0811 90	-	Other:	-	-	-
0811 90 10	---	Containing added sugar	kg.	30%	20%
0811 90 90	---	Other	kg.	30%	20%
0812	-	232[FRUIT AND NUTS PROVISIONALLY PRESERVED, BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION]	-	-	-
0812 10 00	-	Cherries	kg.	30%	20%
0812 90	-	Other:	-	-	-
0812 90 10	---	Mango slices in brine	kg.	30%	20%
0812 90 90	---	Other	kg.	30%	20%
0813	-	Fruits, dried, other than that of headings mixtures of nuts or dried fruits of this Chapter	-	-	-
0813 10 00	-	Apricots	kg.	30%	20%
0813 20 00	-	Prunes	kg.	25%	15%
0813 30 00	-	Apples	kg.	30%	20%
0813 40	-	Other fruit:	-	-	-
0813 40 10	---	Tamarind, dried	kg.	30%	20%
0813 40 20	---	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:	-	-	-
0813 50 10	---	Mixtures of nuts	kg.	30%	20%
0813 50 20	---	Mixtures of dried fruits	kg.	30%	20%
0814	--	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 9 - COFFEE, TEA, MATE AND SPICES

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

Mixtures of two or more of the products of the same heading are to be classified in that heading;
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

Heading 0901 includes coffee in powder form.
"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.
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
				Std.	Prefnl. Areas
(1)		(2)	(3)	(4)	(5)
0901	-	Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion	-	-	-
-	-	Coffee, not roasted:	-	-	-
0901 11	--	Not decaffeinated:	-	-	-
-	---	Arabica plantation:	-	-	-
0901 11 11	----	A Grade	kg.	100%	100% less 13 paise per kg.
0901 11 12	----	B Grade	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 11 43	----	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 13 paise per kg.
-	-	Coffee, roasted:	-	-	-
0901 21	--	Not decaffeinated:	-	-	-
0901 21 10	---	In bulk packing	kg.	100%	100% less 13 paise per kg.
0901 21 90	---	Other	-	-	-
0901 22	--	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 25 g.	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 femented):	-	-	-
0902 20 10	---	Green tea in packets with contents exceeding 3 kg. but not exceeding 20 kg.	kg.	100%	100% less 26 paise 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 fermented 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 Pimenta	-	-	-
-	-	Pepper:	-	-	-
0904 11	--	Neither crushed nor ground:	-	-	-
0904 11 10	---	Pepper, long	kg.	233[30%]	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 11 90	---	Other	kg.	70%	62.5%
0904 12 00	--	Crushed or ground	kg.	70%	62.5%
0904 20	234[-	Fruits of the genus Capsicum or of the genus Pimenta :	-	-	-
0904 21	- -	Dried, neither crushed nor ground:
0904 21 10	- - -	Of genus Capsicum	kg.	70%	-
0904 21 20	- - -	Of genus Pimenta	kg.	70%	-
0904 22	- -	Crushed or ground:	kg.	70%	-
	- - -	Of genus Capsicum:
0904 22 11	- - - -	Chilly Powder	kg.	70%	-
235[***]
0904 22 19	- - - -	Other	kg.	70%	-
	- - -	Of genus Pimenta:
0904 22 21	- - - -	Powder	kg.	70%	-
0904 22 29	- - - -	Other	kg.	70%	-]
236[0905		VANILLA
0905 10 00	-	Neither crushed nor ground	kg.	30%	-
0905 20 00	-	Crushed or ground	kg.	30%	-]
0906	--	Cinnamon and cinnamon-tree flowers	-	-	-
-	237[-	Neither crushed nor ground :	-	-	-
0906 11	--	Cinnamon (Cinnamomum zeylanicum Blume)	-	-	-
0906 11 10	--	Cinnamon bark	kg.	30%	22.5%
0906 11 20	--	Cinnamon tree flowers	kg	30%	22.5%
0906 11 90	--	Other	kg.	30%	22.5%
0906 19	238[--	Other:]	-	-	-
0906 19 10	--	cassia	kg.	30%	22.5%
0906 19 90	--	other	kg.	30%	22.5%]
0906 20 00	-	Crushed or ground	kg.	30%	22.5%
[0907		CLOVES (WHOLE FRUIT, CLOVES AND STEMS)
0907 10239	-	Neither crushed nor ground:
0907 10 10	- - -	Extracted	kg.	240[35%]	62.5%
0907 10 20	- - -	Not Extracted (other than stem)	kg.	241[35%]	62.5%
0907 10 30	- - -	Stem	kg.	242[35%]	62.5%
0907 10 90	- - -	Other	kg.	243[35%]	62.5%
0907 20 00	-	Crushed or ground	kg.	244[35%]	62.5%]
0908	-	Nutmeg, mace and cardamoms	-	-	-
0908 10	245[-	Nutmeg :
0908 11	- -	Neither crushed nor ground:
0908 11 10	- - -	In shell	kg.	30%	22.5%
0908 11 20	- - -	Shelled	kg.	30%	22.5%
0908 12 00	- -	Crushed or ground	kg.	30%	22.5%
	-	Mace :
0908 21 00	- -	Neither crushed nor ground	kg.	30%	-
0908 22 00	- -	Crushed or ground	kg.	30%	-
	-	Cardamoms :
0908 31	- -	Neither crushed nor ground :
0908 31 10	- - -	Large (amomum)	kg.	70%	62.5%
0908 31 20	- - -	Small (ellettaria), alleppey green	kg.	70%	62.5%
0908 31 30	- - -	Small, coorg green	kg.	70%	62.5%
0908 31 40	- - -	Small, bleached, half bleached or bleachable	kg.	70%	62.5%
0908 31 50	- - -	Small, mixed	kg.	70%	62.5%
0908 31 90	- - -	Other	kg.	70%	62.5%
0908 32	- -	Crushed or ground:
0908 32 10	- - -	Powder	kg.	70%	62.5%
0908 32 20	- - -	Small cardamom seeds	kg.	70%	62.5%
0908 32 30	- - -	Cardamom husk	kg.	70%	62.5%
0908 32 90	- - -	Other	kg.	70%	62.5%]
0909	-	Seeds of anise, badian, fennel, coriander, cumin, or caraway; juniper berries	-	-	-
	246[-	Seeds of coriander :
0909 21	- -	Neither crushed nor ground :
0909 21 10	- - -	Of seed quality	kg.	30%	-
0909 21 90	- - -	Other	kg.	30%	-
0909 22 00	- -	Crushed or ground	kg.	30%	-
	-	Seeds of cumin :
0909 31	- -	Neither crushed nor ground :
	- - -	Cumin, black:
0909 31 11	- - - -	Of seed quality	kg.	30%	-
0909 31 19	- - - -	Other	kg.	30%	-
	- - -	Cumin, other than black:
0909 31 21	- - - -	Of seed quality	kg.	30%	-
0909 31 29	- - - -	Other	kg.	30%	-
0909 32 00	- -	Crushed or ground	kg.	30%	-
	-	Seeds of anise, badian, caraway or fennel; juniper berries :
0909 61	- -	Neither crushed nor ground:
	- - -	Seeds of anise:
0909 61 11	- - - -	Of seed quality	kg.	30%	-
0909 61 19	- - - -	Other	kg.	30%	-
	- - -	Seeds of badian:
0909 61 21	- - - -	Of seed quality	kg.	30%	-
0909 61 29	- - - -	Other	kg.	30%	-
	- - -	Seeds of caraway or fennel:
0909 61 31	- - - -	Of seed quality	kg.	30%	-
0909 61 39	- - - -	Other	kg.	30%	-
	- - -	Juniper berries:
0909 61 41	- - - -	Of seed quality	kg.	30%	-
0909 61 49	- - - -	Other	kg.	30%	-
0909 62	- -	Crushed or ground:
0909 62 10	- - -	Anise	kg.	30%	-
0909 62 20	- - -	Badian	kg.	30%	-
0909 62 30	- - -	Caraway or fennel	kg.	30%	-
0909 62 40	- - -	Juniper berries	kg.	30%	-]
0910	--	Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices	-	-	-
	247[-	Ginger :
0910 11	- -	Neither crushed nor ground:
0910 11 10	- - -	Fresh	kg.	30%	-
0910 11 20	- - -	Dried, unbleached	kg.	30%	-
0910 11 30	- - -	Dried, bleached	kg.	30%	-
0910 11 90	- - -	Other	kg.	30%	-
0910 12	- -	Crushed or ground:
0910 12 10	- - -	Powder	kg.	30%	-
0910 12 90	- - -	Other	kg.	30%	-]
0910 20	-	Saffron:	-	-	-
0910 20 10	---	Saffron stigma	kg.	30%	-
0910 20 20	---	Saffron stamen	kg.	30%	-
0910 20 90	---	Other	kg.	30%	-
0910 30	-	Turmeric (Curcuma):	-	-	-
0910 30 10	---	Fresh	kg.	30%	-
0910 30 20	-	Dried	kg.	30%	-
0910 30 30	---	Powder	kg.	30%	-
0910 30 90	---	Other	kg.	30%	-
248[***]		-	-	-	-
-	-	Other spices:	-	-	-
0910 91 00	-	Mixtures referred to in Note 1(b) to this Chapter	kg.	30%	-
0910 99	--	Other:	-	-	-
-	---	Seed:	-	-	-
0910 99 11	----	Celery	kg.	30%	-
0910 99 12	----	Fenugreek	kg.	30%	-
0910 99 13	----	Dill	kg.	30%	-
0910 99 14	----	Ajwain	kg.	30%	-
0910 99 15	----	Cassia torea	kg.	30%	-
0910 99 19	----	Other	kg.	30%	-
-	---	Powder:	-	-	-
0910 99 21	----	Cassia	kg.	30%	-
249[***]
0910 99 23	--	Celery	kg.	30%	-
0910 99 24	----	Fenugreek	kg.	30%	-
0910 99 25	----	Dill	kg.	30%	-
0910 99 26	----	Poppy	kg.	30%	-
0910 99 27	----	Mustard	kg.	30%	-
250[0910 99 29	----	Other	kg.	30%	-
091099 30	---	Husk	kg.	30%	-]
0910 99 90	---	Other	kg.	30%	-

CHAPTER 10 - CEREALS

1. 251[(A)] The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.

252[(B) This Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 1006. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 1008.]

2. Heading 1005 does not cover sweet corn (Chapter 7).

SUB-HEADING NOTE

The term "durum wheat" means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.

Tariff Item		Description of goods	Unit	Rate of duty
	Std.	Prefnl.Areas
(1)		(2)	(3)	(4)	(5)
1001	-	Wheat and muslin	-	-	-
1001 10	253[-	Durum wheat :
1001 11 00	- -	Seed	kg.	100%	-
1001 19 00	- -	Other	kg.	25440%]	-
	-	Other :
1001 91 00	- -	Seed	kg.	100%	-
1001 99	- -	Other:
1001 99 10	- - -	Wheat	kg.	255[40%]	-
1001 99 20	- - -	Muslin	kg.	100%	-]
256[1002		RYE
1002 10 00	-	Seed	kg.	free	-
1002 90 00	-	Other	kg.	free	-]
257[1003		BARLEY
1003 10 00	-	Seed	kg.	free	-
1003 90 00	-	Other	kg.	free	-]
258[1004		OATS
1004 10 00	-	Seed	kg.	free	-
1004 90 00	-	Other	kg.	free	-]
1005	--	Maize (corn)	--	-	-
1005 10 00	--	Seed	kg.	259[50%]	-
260[1005 90-		Other:
	---	Dent corn (Zea mays var. indenta):
1005 90 11	----	Yellow	kg.	261[50%]	-
1005 90 19	----	Other	kg.	262[50%]	-
1005 90 20	---	Flint corn (Zea mays var. indurata)	kg.	263[50%]	-
1005 90 30	---	Pop corn (Zea mays var. everta)	kg.	264[50%]	-
1005 90 90	---	Other	kg.	265[50%]	-]
1006	--	Rice	-	-	-
1006 10	--	Rice in the husk (paddy or rought):	-	-	-
1006 10 10	---	Of seed quality	kg.	80%	-
1006 10 90	---	Other	kg.	80%	-
1006 20 00	--	Husked (brown) rice	kg.	80%	-
1006 30	--	Semi-milled or wholly milled rice, whether or not polished or glazed:	-	-	-
1006 30 10	---	Rice, parboiled	kg.	70%	-
1006 30 20	---	Basmati rice	kg.	70%	-
1006 30 90	---	Other	kg.	70%	-
1006 40 00	--	Broken rice	kg.	80%	-
266[1007		GRAIN SORGHUM
1007 10 00	-	Seed	kg.	267[50%]	-
1007 90 00	-	Other	kg.	268[50%]	-]
1008	--	269[BUCKWHEAT, MILLET AND CANARY SEEDS; OTHER CEREALS]	-	-	-
1008 10	--	Buckwheat:	-	-	-
1008 10 10	---	Of seed quality	kg.	Free	-
1008 10 90	---	Other	kg.	Free	-
1008 20	270[-	Millet :
1008 21	- -	Seed:
1008 21 10	- - -	Jawar	kg.	271[50%]	-
1008 21 20	- - -	Bajra	kg.	272[50%]	-
1008 21 30	- - -	Ragi	kg.	273[50%]	-
274[100821 40		Barnyard (Echinochloa esculenta (L.))	kg.	50%
100821 50		Proso (Panicum miliaceum (L.))	kg.	50%
100821 60		Foxtail (Setaria italica (L.))	kg.	50%
100821 70		Kodo (Paspalum scrobiculatum (L.))	kg.	50%
100821 80		Little (Panicum sumatrense (L.))	kg.	50%
		Other:
100821 91		Amaranth (Amaranthus (L.))	kg.	50%
100821 99		Other	kg.	50%	]
1008 29	- -	Other:
1008 29 10	- - -	Jawar	kg.	275[50%]	-
1008 29 20	- - -	Bajra	kg.	276[50%]	-
1008 29 30	- - -	Ragi	kg.	277[50%]	-]
278[100829 40		Barnyard (Echinochloa esculenta (L.))	kg.	50%	-
100829 50		Proso (Panicum miliaceum (L.))	kg.	50%	-
100829 60		Foxtail (Setaria italica (L.))	kg.	50%	-
100829 70		Kodo (Paspalum scrobiculatum (L.))	kg.	50%	-
100829 80		Little (Panicum sumatrense (L.))	kg.	50%	-
		Other:
100829 91		Amaranth (Amaranthus (L.))	kg.	50%	-
100829 99		Other	kg.	50%	-]
279[1008 30	-	Canary seeds:]
1008 30 10	---	Of seed quality	kg.	Free	-
1008 30 90	---	Other	kg.	Free	-
280[1008 40 00	-	Fonio (Digitaria spp.)	kg.	free	-
1008 50 00	-	Quinoa (Chenopodium quinoa)	kg.	free	-
1008 60 00	-	Triticale	kg.	free	-]
1008 90	-	Other cereals:	-	-	-
1008 90 10	---	Of seed quality	kg.	Free	-
1008 90 90	---	Other	kg.	Free	-

CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INSULIN; WHEAT GLUTEN

1. This Chapter does not cover:

Roasted malt put up as coffee substitutes (heading 0901 or 2101);
Prepared flours, gloats, meals or starches of heading 1901;
Corn flakes or other products of heading 1904;
Vegetables, prepared or preserved, of heading 2001, 2004 or 2005;
Pharmaceutical products (Chapter 30); or
Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

2. (A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product:

a starch content (determined by the modified Ewers polar metric method) exceeding that indicated in Column (2); and
an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3). Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104.

(B) Products falling in this Chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned. Otherwise, they fall in heading 1103 or 1104.

			Rate of passage through a sieve with an aperture of
Cereal	Starch content	Ash content	315 micrometres (microns)	500 micrometres (microns)
(1)	(2)	(3)	(4)	(5)
Wheat and rye	45%	2.5%	80%	-
Barley	45%	3%	80%	-
Oats	45%	5%	80%	-
Maize (corn) and grain sorghum	45%	2%	-	90%
Rice	45%	1.6%	80%	-
Buckwheat	45%	4%	80%	-

3. For the purposes of heading 1103, the terms "grouts" and "meal" mean products obtained by the fragmentation of cereal grains, of which:

in the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;
in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.

Tariff Item		Description of goods	Unit	Rate of duty
				Std.	Prefnl. Areas
(1)		(2)	(3)	(4)	(5)
1101 00 00	-	Wheat or Meslin Flour	kg.	30%	-
1102	-	Cereal flours other than that of wheat or meslin	-	-	-
281[***]
1102 20 00	-	Maize (corn) flour	kg.	30%	-
282[***]	-	-	-	-	-
283[1102 90	-	Other :
1102 90 10	- - -	Rye flour	kg.	30%	-
	284[-----	Rice flour:
1102 90 21----	--	Brown rice flour	kg.	30%	-
1102 90 22----	---	White rice flour	kg.	30%	-
1102 90 29----	---	Other	kg.	30%	-]
1102 90 90	- - -	Other	kg.	30%	-]
1103		Cereal groats, meal and pellets	-	-	-
-	-	Groats and meal:	-	-	-
1103 11	-	Of wheat:	-	-	-
1103 11 10	---	Groat	kg.	30%	-
1103 11 20	-	Meal	kg.	30%	-
1103 13 00	--	Of maize (corn)	kg.	30%	-
1103 19 00	--	Of other cereals	kg.	30%	-
1103 20 00	-	Pellets	kg.	30%	-
1104	--	Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground	-	-	-
-	-	Rolled or flaked grains:	-	-	-
1104 12 00	--	Of oats	kg.	30%	-
1104 19 00	--	Of other cereals	kg.	30%	-
-	-	Other worked grains (for example, hulled, pearled, sliced or kibbled):	-	-	-
1104 22 00	-	Of oats	kg.	285[15%]	-
1104 23 00	--	Of maize (corn)	kg.	30%	-
1104 29 00	--	Of other cereals	kg.	30%	-
1104 30 00	-	Germ of cereals, whole, rolled, flaked or ground	kg.	30%	-
1105	-	Flour, meal, powder, flakes, granules and pellets of potatoes	-	-	-
1105 10 00	-	Flour, meal and powder	kg.	30%	-
1105 20 00	-	Flakes, granules and pellets	kg.	30%	-
1106	-	Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter 8	-	-	-
286[1106 10	-	- Of the dried leguminous vegetables of heading 0713
1106 10 10	-	--- Guar Meal	kg.	30%
1106 10 90	-	--- Others	kg.	30%	-]
1106 20	-	Of sago or of roots or tubers of heading 0714:	-	-	-
1106 20 10	---	Of sago	kg.	30%	-
1106 20 20	---	Of manioc (cassava)	kg.	30%	-
1106 20 90	---	Of other roots and tubers	kg.	30%	-
1106 30	-	Of the products of Chapter 8:	-	-	-
1106 30 10	---	Of tamarind	kg.	30%	-
1106 30 20	---	Of singoda	kg.	30%	-
1106 30 30	---	Mango flour	kg.	30%	-
1106 30 90	---	Other	kg.	30%	-
1107	--	Malt, whether or not roasted	-	-	-
1107 10 00	-	Not roasted	kg.	287[30%]	-
1107 20 00	-	Roasted	kg.	30%	-
1108	-	Starches; inulin	-	-	-
-	-	Starches:	-	-	-
1108 11 00	--	Wheat starch	kg.	30%	-
1108 12 00	--	Maize (corn) starch	kg.	288[30%]	-
1108 13 00	--	Potato starch	kg.	30%	-
1108 14 00	--	Manioc (cassava) starch	kg.	50%	-
1108 19	--	Other:	-	-	-
1108 19 10	---	Sago	kg.	50%	-
1108 19 90	---	Other	kg.	50%	-
1108 20 00	-	Inulin	kg.	30%	-
1109 00 00	--	Wheat gluten, whether or not dried	kg.	30%	-

CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

1. Heading 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 0801 or 0802 or to olives (Chapter 7 or Chapter 20).

2. Heading 1208 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 2304 to 2306.

3. For the purposes of heading 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as "seeds of a kind used for sowing". Heading 1209 does not, however, apply to the following even if for sowing:

Leguminous vegetables or sweet corn (Chapter 7);
Spices or other products of Chapter 9;
Cereals (Chapter 10); or
Products of headings 1201 to 1207 or 1211.

4. Heading 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood. Heading 1211 does not, however, apply to:

Medicaments of Chapter 30;
Perfumery, cosmetic or toilet preparations of Chapter 33; or
Insecticides, fungicides, herbicides, disinfectants or similar products of heading 3808.

5. For the purposes of heading 1212, the term "seaweeds and other algae" does not include:

Dead single-cell micro-organisms of heading 2102;
Cultures of micro-organisms of heading 3002; or
Fertilisers of heading 3101 or 3105.

SUB-HEADING NOTE

For the purposes of sub-heading 1205 10, the expression "low erucic acid rape or colza seeds" means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2% by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.

Tariff Item		Description of goods	Unit	Rate of duty
				Std.	Prefnl. Areas
(1)	-	(2)	(3)	(4)	(5)
1201	-	Soya beans, whether or not broken	-	-	-
289[1201		SOYA BEANS, WHETHER OR NOT BROKEN
1201 10 00	-	Seed	kg.	290[45%]	20%
1201 90 00	-	Other	kg.	291[45%]	20%]
1202	-	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken	-	-	-
292[1202 30	-	Seed:
1202 30 10	- - -	H. P. S.	kg.	30%	20%
1202 30 90	- - -	Other	kg.	30%	20%
	-	Other:
1202 41	- -	In shell:
1202 41 10	- - -	H.P.S.	kg.	30%	20%
1202 41 90	- - -	Other	kg.	30%	20%
1202 42	- -	Shelled, whether or not broken:
1202 42 10	- - -	Kernels, H.P.S.	kg.	30%	20%
1202 42 20	- - -	Kernels, other	kg.	30%	20%
1202 42 90	- - -	Other	kg.	30%	20%]
1203 00 00	--	Copra	kg.	70%	60%
1204	--	Linseed, whether or not broken	-	-	-
1204 00	-	Linseed, whether or not broken:	-	-	-
1204 00 10	---	Of speed quality	kg.	30%	20%
1204 00 90	---	Other	kg.	30%	20%
1205	--	Rape or colza seeds, whether or not broken	-	--	-
1205 10 00	-	Low erucic acid rape or colza seeds	kg.	30%	20%
1205 90 00	-	Other	kg.	30%	20%
1206	-	Sunflower seeds, whether or not broken	-	-	-
1206 00	-	Sunflower seeds, whether or not broken:	-	-	-
1206 00 10	---	Of seed quality	kg.	30%	20%
1206 00 90	---	Other	kg.	30%	20%
1207	-	Other oil seeds and oleaginous fruits, whether or not broken	-	-	-
293[***]	-		-	-	-
294[1207 10	-	Palm nuts and kernels:
1207 10 10	- - -	Palm nuts	kg.	30%	20%
1207 10 90	- - -	Palm kernels	kg.	30%	20%
	-	Cotton seeds :
1207 21 00	- -	Seed	kg.	30%	20%
1207 29 00	- -	Other	kg.	30%	20%
1207 30	-	Castor oil seeds:
1207 30 10	- - -	Of seed quality	kg.	30%	20%
1207 30 90	- - -	Other	kg.	30%	20%
1207 40	-	Sesamum seeds:
1207 40 10	- - -	Of seed quality	kg.	30%	20%
1207 40 90	- - -	Other	kg.	30%	20%
1207 50	-	Mustard seeds:
1207 50 10	- - -	Of seed quality	kg.	30%	20%
1207 50 90	- - -	Other	kg.	30%	20%
1207 60	-	Safflower (Carthamus tinctorius) seeds:
1207 60 10	- - -	Of seed quality	kg.	30%	20%
1207 60 90	- - -	Other	kg.	30%	20%
1207 70	-	Melon seeds:
1207 70 10	- - -	Of seed quality	kg.	30%	20%
1207 70 90	- - -	Other	kg.	30%	20%]
295[***]	-	-	-	-	-
-	-	Other:	-	-	-
1207 91 00	--	Poppy seeds	kg.	296[20%]	60%
1207 99	--	Other:	-	-	-
1207 99 10	---	Ajams	kg.	30%	20%
1207 99 20	---	Mango kernel	kg.	30%	20%
1207 99 30	---	Niger seed	kg.	30%	20%
1207 99 40	---	Kokam	kg.	30%	20%
1207 99 90	---	Other	kg.	30%	20%
1208		Flours and meals of oil seeds or oleaginous fruits, other than those of mustard	-	-	-
1208 10 00	-	Of soya beans	kg.	30%	-
1208 90 00	-	Other	kg.	30%	-
1209	-	Seeds, fruit and spores, of a kind used for sowing	-	-	-
297[1209 10 00	-	Sugar beet seeds	kg.	30%	-
	-	Seeds of forage plants :
1209 21 00	- -	Lucerne (alfalfa) seeds	kg.	30%	-
1209 22 00	- -	Clover (Trifolium spp.) seeds	kg.	30%	-
1209 23 00	- -	Fescue seeds	kg.	30%	-
1209 24 00	- -	Kentucky blue grass (Poa pratensis L.) seeds	kg.	30%	-
1209 25 00	- -	Rye grass (Lolium multiflorum Lam., Lolium perenne L.)	kg.	30%	-]
		seeds
298[***]	-	-	-	-	-
1209 29	--	Other:	-	-	-
1209 29 10	---	Australian lupin seed	kg.	30%	-
1209 29 90	---	Other	kg.	30%	-
1209 30 00	-	Seeds of herbaceous plants cultivated principally for their flowers	kg.	30%	-
-	-	Other:	-	-	-
1209 91	--	Vegetable seeds:	-	-	-
1209 91 10	---	Of Cabage	kg.	299[5%] 10%	-
1209 91 20	---	Of Califlower	kg.	300[5%]	-
1209 91 30	---	Of Onion	kg.	301[5%]	-
1209 91 40	---	Of Pea	kg.	302[5%]	-
1209 91 50	---	Of Radish	kg.	303[5%]	-
1209 91 60	---	Of Tomato	kg.	304[5%]	-
305[1209 91 70	---	of chilly of genus Capsicum	kg.	306[5%]	-]
1209 91 90	---	Other	kg.	307[5%]	-
1209 99	--	Other:	-	-	-
1209 99 10	---	Fruit seeds for planting or sowing	kg.	308[5%]	-
1209 99 90	---	Others	kg.	309[5%]	-
1210	-	Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin	-	-	-
1210 10 00	-	Hop cones, neither ground nor powdered nor in the form of pellets	kg.	30%	-
1210 20 00	-	Hop cones, ground, powdered or in the form of pellets; lupulin	kg.	30%	-
310[1211		PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSE, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED]
311[***]	-	-	-	-	-
1211 20 00	-	Ginseng roots	kg.	30%	-
1211 30 00	-	Coca leaf	kg.	30%	-
1211 40 00	-	Poppy straw	kg.	30%	-
312[1211 50 00	-	Ephedra	kg.]
313[1211 60 00		-Bark of African cherry (Prunus africana)	kg.	30%	-]
314[1211 90	-Other:
	---Seeds, Kernel, Aril, Fruit, Pericarp, Fruit rind, Endosperm, Mesocarp, Endocarp:
1211 90 11	----	Ambrette seeds	kg.	30%	-
1211 90 12	----	Nuxvomica, Dried ripe seeds	kg.	30%	-
1211 90 13	----	Psyllium seeds (isobgul)	kg.	30%	-
1211 90 14	----	Neem seeds	kg.	30%	-
1211 90 15	----	Jojoba seeds	kg.	30%	-
1211 90 16	-----	Garcinia	kg.	30%	-
1211 90 19	----	Other	kg.	30%	-
	---	Leaves, Leaf bud, Galls, flowers, Inflorescence, Spadix, Flower bud, Style and Stigma, Stamen and pods:
1211 90 21	----	Belladona leaves	kg.	30%	-
1211 90 22	----	Senna leaves and pods	kg.	30%	-
1211 90 23	----	Neem leaves	kg.	30%	-
1211 90 24	-----	Gymnema	kg.	30%	-
1211 90 25	-----	Cubeb	kg.	30%	-
1211 90 26	-----	Pyrethrum	kg.	30%	-
1211 90 29	---- ---	Other Bark, Husk and Rind:	kg.	30%	-
1211 90 31	----	Cascara sagrada bark	kg.	30%	-
1211 90 32	----	Psyllium husk (isobgul husk)	kg.	30%	-
1211 90 33	----	Gamboge fruit rind	kg.	30%	-
1211 90 34	-----	Ashoka (Saraca asoca.)	kg.	30%	-
1211 90 35	-----	Arjuna (Terminalia arjuna)	kg.	30%	-
1211 90 39	----	Other	kg.	30%	-
	---	Roots, Root stalk, Bulb, Corn, Tuber, Stolon and rhizome:
1211 90 41	----	Belladona roots	kg.	30%	-
1211 90 42	----	Galangal rhizomes and roots	kg.	30%	-
1211 90 43	----	Ipecac dried rhizome and roots	kg.	30%	-
1211 90 44	----	Serpentina roots (rowwalfia serpentina and other species of rowwalfias)	kg.	30%	-
1211 90 45	----	Zedovary roots	kg.	30%	-
1211 90 46	----	Kuth root	kg.	30%	-
1211 90 47	----	Sarasaparilla roots	kg.	30%	-
1211 90 48	----	Sweet flag rhizomes	kg.	30%	-
1211 90 49	----	Other	kg.	30%	-
	---	Whole Plant, Aerial Part, Stem, Shoot and Wood:
1211 90 51	----	Sandalwood chips and dust	kg.	30%	-
1211 90 52	----	Vinca rosea herbs	kg.	30%	-
1211 90 53	----	Mint	kg.	30%	-
1211 90 54	-----	Agarwood	kg.	30%	-
1211 90 55	-----	Chirata	kg.	30%	-
1211 90 56	----	Basil, hyssop, rosemary, sage and savory	kg.	30%	-
1211 90 57	-----	Ashwagandha (Withania somnifera)	kg.	30%	-
1211 90 58	-----	Giloy (Tinospora cordifolia)	kg.	30%	-
1211 90 59	----	Other	kg.	30%	-
1211 90 90	---	Other	kg.	30%	-]
1212	-	Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety 315[CICHORIUM INTYBUS SATIVUM]) of a kind used primarily for human consumption, not elsewhere specified or included	-	-	-
316[***]	-	-	-	-	-
317[	-	Seaweeds and other algae :
1212 21	- -	Fit for human consumption:
1212 21 10	- - -	Seaweeds	kg.	30%	-
1212 21 90	- - -	Other algae	kg.	30%	-
1212 29	- -	Other:
1212 29 10	- - -	Seaweeds	kg.	30%	-
1212 29 90	- - -	Other algae	kg.	30%	-]
318[***]	-	-	-	-	-
	--	Other:	-	-	-
1212 91 00	--	Sugar beet	kg.	30%	-
319[1212 92 00	- -	Locust beans (carob)	kg.	30%	-
1212 93 00	- -	Sugar cane	kg.	30%	-
1212 94 00	- -	Chicory roots	kg.	30%	-]
1212 99	--	Other;
1212 99 10	---	Kokam (cocum) flowers	kg.	30%	-
1212 99 20	---	Mohua flowers	kg.	30%	-
1212 99 90	---	Other	kg.	30%	-
1213 00 00	-	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets	kg.	30%	-
1214	-	Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets	-	-	-
1214 10 00	-	Lucerne (alfalfa) meal and pellets	kg.	30%	-
1214 90 00	-	Other	kg.	30%	-

CHAPTER 13 - LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

Heading 1302 applies, inter alia, to liquor ice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading does not apply to:

Liquor ice extract containing more than 10 per cent by weight of sucrose or put up as confectionery (heading 1704);
Malt extract (heading 1901);
Extracts of coffee, tea or mate (heading 2101);
Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);
Camphor, glycyrrhizin or other products of heading 2914 or 2938;
Concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 2939);
Medicaments of heading 3003 or 3004 or blood-grouping reagents 320[(heading 3822)];
Tanning or dyeing extracts (heading 3201 or 3203);
Essential oils, concretes, absolutes, resinous, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or
Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001).

Tariff Item		Description of goods	Unit	Rate of duty
				Std.	Prefnl. Areas
(1)		(2)	(3)	(4)	(5)
1301	--	Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)	-	-	-
321[***]	-	-	-	-	-
1301 20 00	-	Gum Arabic	kg.	30%	20%
1301 90	-	Other:	-	-	-
-	---	Natural gums:	-	-	-
1301 90 11	----	Asian gum	kg.	30%	-
1301 90 12	----	Africun gum	kg.	30%	-
1301 90 13	----	Asafoetida	kg.	322[5%]	-
1301 90 14	----	Benjamin ras	kg.	30%	-
1301 90 15	----	Benjamin cowrie	kg.	30%	-
1301 90 16	----	Karaya gum (Indian tragacath) hastab	kg.	30%	-
1301 90 17	----	Tragacanth (adraganth)	kg.	30%	-
1301 90 18	----	Storax	kg.	30%	-
1301 90 19	----	Other	kg.	30%	-
-	---	Resins:	-	-	-
1301 90 21	---	Copal	kg.	30%	-
1301 90 22	----	Dammar batu	kg.	30%	-
1301 90 29	----	Other	kg.	30%	-
-	---	Gum resins:	-	-	-
1301 90 31	----	Myrrh	kg.	30%	-
1301 90 32	----	Oilbanum or frankincense	kg.	30%	-
1301 90 33	----	Mastic gum	kg.	30%	-
1301 90 34	----	Xanthium gum	kg.	30%	-
1301 90 39	----	Other	kg.	30%	-
-	---	Oleoresins:	-	-	-
1301 90 41	----	Of Seeds	kg.	30%	-
1301 90 42	----	Of fruits	kg.	30%	-
1301 90 43	----	Of leaves	kg.	30%	-
1301 90 44	----	Of spices	kg.	30%	-
1301 90 45	----	Of flowers	kg.	30%	-
1301 90 46	----	Of roots	kg.	30%	-
1301 90 49	----	Other	kg.	30%	-
	323[-	Other:	-	-	-
1301 90 99	--	Other	kg.	30%]	-
1302	--	Vegetable saps and extracts; pectic subs tances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products	-	-	-
-	-	Vegetable saps and extracts:	-	-	-
1302 11 00	--	Opium	kg.	30%	-
1302 12 00	--	Of liquor ice	kg.	30%	-
1302 13 00	--	Of hops	kg.	30%	-
324[1302 14 00	--	Of ephedra	kg.	12.5%]
325[***]	--	-	-	-	-
1302 19	--	Other:	-	-	-
-	---	Extracts:	-	-	-
1302 19 11	----	Of belladona	kg.	30%	-
1302 19 12	----	Of cascara sagrada	kg.	30%	-
1302 19 13	----	Of nuxvomica	kg.	30%	-
1302 19 14	----	Of ginseng (including powder)	kg.	30%	-
1302 19 15	----	Of agarose	kg.	30%	-
1302 19 16	----	Of neem	kg.	30%	-
1302 19 17	----	Of gymnema	kg.	30%	-
1302 19 18	----	Of garacenia or cambodge	kg.	30%	-
1302 19 19	----	Other	kg.	30%	-
1302 19 20	----	Cashew shell liquid (CNSL), crude	kg.	30%	-
1302 19 30	----	Purified and distilled CNSL (Cardanol)	kg.	30%	-
1302 19 90	---	Other	kg.	30%	-
1302 20 00	-	Pectic substances, pectinates and pectates	kg.	30%	-
-	-	Mucilages and thickeners, whether or not modified, derived from vegetable products:	-	-	-
1302 31 00	--	Agar-agar	kg.	30%	-
1302 32	--	Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds:	-	-	-
326[***]
1302 32 20	---	Guargum refined split	kg.	30%	-
	327[---	Guargum:
1302 32 31	----	Chemically treated	kg.	30%	-
1302 32 39	----	Other	kg.	30%	-]
328[****]	---	Kappa carrageenan	kg.	30%	-
1302 32 90	--	Other	kg.	30%	-
329[1302 39	--	Other:
1302 39 10	---	Tamarind Kernel Powder	kg.	30%	-
1302 39 20	---	Kappa carrageenan	kg.	30%	-
1302 39 90	---	Other	kg.	30%	-]

CHAPTER 14 - VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

1. This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibers of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

2. Heading 1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chip wood (heading 4404).

330[3. Heading 1404 does not apply to wood wool (heading 4405) and prepared knots or tufts for broom or brush making (heading 9603).

Tariff Item		Description of goods	Unit	Rate of duty
				Std.	Prefnl. Areas
(1)		(2)	(3)	(4)	(5)
1401	--	Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)	-	-	-
1401 10 00	-	Bamboos	kg.	331[25%]	-
1401 20 00	-	Rattans	kg.	30%	-
1401 90	-	Other:	-	-	-
1401 90 10	---	Canes	kg.	30%	-
1401 90 90	---	Other	kg.	30%	-
332[***]	--	-	-	-	-
333[***]	-	-	-	-	-
1404	-	Vegetable products not elsewhere specified or included	-	-	-
334[***]	--	-	-	-	-
1404 20 00	-	Cotton linters	kg.	30%	-
1404 90	-	Other:	-	-	-
1404 90 10	---	Bidi wrapper leaves (tendu)	kg.	30%	-
-	---	Soap-nuts:	-	-	-
1404 90 21	----	Powder	kg.	30%	-
1404 90 29	----	Other	kg.	30%	-
1404 90 30	---	Hard seeds, pips, hulls and nuts, of a kind used primarily for carving	kg.	30%	-
1404 90 40	---	Betel leaves	kg.	30%	-
1404 90 50	---	Indian katha	kg.	30%	-
1404 90 60	---	Coconut shell, unworked	kg.	30%	-
1404 90 70	---	Rudraksha seeds	kg.	30%	-
1404 90 90	---	Other	kg.	30%	-

SECTION III [ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES]335

CHAPTER 15 - [ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES]

1. This Chapter does not cover:

Pig fat or poultry fat of heading 0209;
Cocoa butter, fat or oil (heading 1804);
Edible preparations containing by weight more than 15 per cent of the products of heading 0405 (generally Chapter 21);]336
Greaves (heading 2301) or residues of headings 2304 to 2306;
Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or
Factice derived from oils (heading 4002).

2. Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510).

3. Heading 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.

4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 1522.

337[Sub-heading Notes]

1. For the purposes of sub-heading 1509 30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/100g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.

2. For the purposes of sub-headings 1514 11 and 1514 19, the expression "low erucic acid rape or colza oil" means the fixed oil which has an erucic acid content of less than 2% by weight.]

SUPPLEMENTARY NOTE

1. In this Chapter, "edible grade", in respect of a good (i.e. edible oil) specified in Appendix B to the Prevention of Food Adulteration Rules, 1955, means the standard of quality specified for such goods in that Appendix.

2. In this Chapter, "fixed vegetable oil" means oils which cannot easily be distilled without decomposition, which are not volatile and which cannot be carried off by superheated steam (which decomposes and saponifies them).

Tariff Item		Description of goods	Unit	Rate of duty
				Std.	Prefnl. Areas
(1)		(2)	(3)	(4)	(5)
338[1501		PIG FAT (INCLUDING LARD) AND POULTRY FAT, OTHER THAN THAT OF HEADING 0209 OR 1503
1501 10 00	-	Lard	kg.	30%	-
1501 20 00	-	Other pig fat	kg.	30%	-
1501 90 00	-	Other	kg.	30%	-]
1502	--	Fats of bovine animals, sheep or goats, other than those of heading 1503	-	-	-
339[1502		FATS OF BOVINE ANIMALS , SHEEP OR GOATS, OTHER
		THAN THOSE OF HEADING 1503
1502 10	-	Tallow:
1502 10 10	- - -	Mutton tallow	kg.	15%	-
1502 10 90	- - -	Other	kg.	15%	-
1502 90	-	Other:
1502 90 10	- - -	Unrendered fats	kg.	15%	-
1502 90 20	- - -	Rendered fats or solvent extraction fats	kg.	15%	-
1502 90 90	- - -	Other	kg.	15%	-]
1503 00 00	--	Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared	kg.	30%	-
1504	--	Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified	-	-	-
1504 10	--	Fishliver oils and their fractions:	-	-	-
1504 10 10	---	Cod liver oil	kg.	30%	-
-	---	Other:	-	-	-
1504 10 91	----	Squid liver oil	kg.	30%	-
1504 10 99	----	Other	kg.	30%	-
1504 20	--	Fats and oils and their fractions, of fish, other than liver oils:	-	-	-
1504 20 10	---	Fish body oil	kg.	30%	-
1504 20 20	---	Fish lipid oil	kg.	30%	-
1504 20 30	---	Sperm oil	kg.	30%	-
1504 20 90	---	Other	kg.	30%	-
1504 30 00	--	Fats and oils and their fractions, of marine mammals	kg.	30%	-
1505	--	Wool grease and fatty substances derived therefrom (including lanolin)	-	-	-
1505 00	-	Wool grease and fatty substances derived therefrom (including lanolin):	-	-	-
1505 00 10	---	wool alcohol (including lanolin alcohol)	kg.	30%	-
1505 00 20	---	wool grease, crude	kg.	30%	-
1505 00 90	---	Other	kg.	30%	-
1506	-	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified	-	-	-
1506 00	-	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:	-	-	-
1506 00 10	---	Neats Foot oil and fats from bone or waste	kg.	30%	-
1506 00 90	---	Other	kg.	30%	-
1507	-	Soya-bean oil and its fractions, whether or not refined, but not chemically modified	-	-	-
1507 10 00	-	Crude oil, whether or not degummed	kg.	45%	35%
1507 90	-	Other:	-	-	-
1507 90 10	---	Edible grade	kg.	45%	35%
1507 90 90	---	Other	kg.	45%	35%
1508	-	Ground-nut oil and its fractions, whether or not refined, but not chemically modified	-	-	-
1508 10 00	-	Crude oil	kg.	100%	90%
1508 90	-	Other:	-	-	-
1508 90 10	---	Deodorized (Salad Oil)	kg.	100%	90%
-	---	Other:	-	-	-
1508 90 91	----	Edible grade	kg.	100%	90%
1508 90 99	----	Other	kg.	100%	90%
1509	--	Olive oil and its fractions, whether or not refined, but not chemically modified	-	-	-
1509 10 00	-	Virgin	kg.	45%	35%
340[1509 20 00		-Extra virgin olive oil	kg.	45%	35%
1509 30 00		-Virgin olive oil	kg.	45%	35%
1509 40 00		-Other virgin olive oils	kg.	45%	35%]
1509 90	-	Other:
1509 90 10	---	Edible grade	kg.	40%	30%
1509 90 90	---	Other	kg.	40%	30%
341[1510		OTHER OILS AND THEIR FRACTIONS, OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF THESE OILS OR FRACTIONS WITH OILS OR FRACTIONS OF HEADING 1509
1510 10 00		-Crude olive pomace oil	kg.	45%	35%
1510 90		-Other:
1510 90 10		---Refined olive pomace oil	kg.	45%	35%
1510 90 90		---Other	kg.	45%	35%]
1510	-	Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509	-	-	-
1510 00	-	Other oils and their fractions obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509:	-	-	-
1510 00 10	---	Crude oil	kg.	45%	35%
-	---	Other:
1510 00 91	----	Edible grade	kg.	45%	35%
1510 00 99	----	Other	kg.	45%	35%
1511	--	Palm oil and its fractions, whether or not refined, but not chemically modified	-	-	-
1511 10 00	-	Crude oil	kg.	100%	90%
1511 90	-	Other:	-	-	-
1511 90 10	---	Refined bleached deodorised palm oil	kg.	100%	90%
1511 90 20	---	Refined bleached deodorised palmolein	kg.	100%	90%
342[1511 90 30	--	Refined bleached deodorised palm stearin	kg.	100%	90%]
1511 90 90	---	Other	kg.	100%	90%
1512	--	Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified	-	-	-
-	-	Sunflower-seed or safflower oil and fractions thereof:	-	-	-
1512 11	--	Crude oil:	-	-	-
1512 11 10	---	Sunflower seed oil	kg.	100%	90%
1512 11 20	---	Safflower seed oil (kardi seed oil)	kg.	100%	90%
1512 19	---	Other:	-	-	-
1512 19 10	---	Sunflower oil, edible grade	kg.	100%	90%
1512 19 20	---	Sunflower oil, non-edible grade (other than crude oil)	kg.	100%	90%
1512 19 30	---	343[Safflower oil, edible grade]	kg.	100%	90%
1512 19 40	---	344[Safflower oil, non-edible grade]	kg.	100%	90%
1512 19 90	---	Other	kg.	100%	90%
-	-	Cotton-seed oil and its fractions:	-	-	-
1512 21 00	--	Crude oil, whether or not gossypol has been removed	Kg.	100%	90%
1512 29	--	Other:	-	-	-
1512 29 10	---	Edible grade	kg.	100%	90%
1512 29 90	---	Other	kg.	100%	90%
1513	--	Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified	-	-	-
-	-	Coconut (copra) oil and its fractions:	-	-	-
1513 11 00	--	Crude oil	kg.	100%	90%
1513 19 00	--	Other	kg.	100%	90%
-	-	Palm kernel or babassu oil and fractions thereof:	-	-	-
1513 21	--	Crude Oil:	-	-	-
1513 21 10	---	Palm kernel oil	kg.	100%	90%
1513 21 20	---	Babassu oil	kg.	100%	90%
1513 29	--	Other:	-	-	-
1513 29 10	---	Palm Kernel oil and its fractions	kg.	100%	90%
1513 29 20	---	Babassu oil and its fractions edible grade	kg.	100%	90%
1513 29 30	---	Babassu oil and its fractions, other than edible grade	kg.	100%	90%
1513 29 90	---	Other	kg.	100%	90%
1514	--	Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified	-	-	-
-	-	Low erucic acid rape or colza oil and its fractions:	-	-	-
1514 11	--	Crude oil:	-	-	-
1514 11 10	---	Colza oil	kg.	75%	65%
1514 11 20	---	Rape oil	kg.	75%	65%
1514 11 90	---	Other	kg.	75%	65%
1514 19	--	Other:	-	-	-
1514 19 10	---	Refined colza oil of edible grade	kg.	75%	65%
1514 19 20	---	Refined repeseed oil of edible grade	kg.	75%	65%
1514 19 90	---	Other	kg.	75%	65%
-	-	Other:	-	-	-
1514 91	--	Crude oil:	-	-	-
1514 91 10	---	Colza oil	kg.	75%	65%
1514 91 20	---	Mustard oil	kg.	75%	65%
1514 91 90	---	Rapeseed oil	kg.	75%	65%
1514 99	--	Other:	-	-	-
1514 99 10	---	Refined colza oil of edible grade	kg.	75%	65%
1514 99 20	---	Refined mustard oil of edible grade	kg.	75%	65%
1514 99 30	---	Refined rapeseed oil of edible grade	kg.	75%	65%
1514 99 90	---	Other	kg.	75%	65%
1515	--	Other fixed 345[VEGETABLE OR MICROBIAL FATS] and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified	-	-	-
-	-	Linseed oil and its fractions:	-	-	-
1515 11 00	--	Crude oil	kg.	100%	90%
1515 19	--	Other:	-	-	-
1515 19 10	---	Edible grade	kg.	100%	90%
1515 19 90	---	Other	kg.	100%	90%
-	-	Maize (corn) oil and its fractions:	-	-	-
1515 21 00	--	Crude oil	kg.	100%	90%
1515 29	--	Other:	-	-	-
1515 29 10	---	Edible grade	kg.	100%	90%
1515 29 90	---	Other	kg.	100%	90%
1515 30	-	Castor oil and its fractions:	-	-	-
1515 30 10	---	Edible grade	kg.	100%	90%
1515 30 90	---	Other	kg.	100%	90%
346[***]	-	-	-	-	-
1515 50	-	Sea same oil and its fractions:	-	-	-
1515 50 10	---	Crude oil	kg.	100%	90%
-	---	Other:	-	-	-
1515 50 91	----	Edible grade	kg.	100%	90%
1515 50 99	----	Other	kg.	100%	90%
347[1515 60 00		-Microbial fats and oils and their fractions	kg.	100%	90%]
1515 90	-	Other:	-	-	-
1515 90 10	---	Fixed vegetable oils, namely the following: chul moogra oil, mawra oil, kokam oil, tobacco seed oil, sal oil	kg.	100%	90%
1515 90 20	---	Fixed vegetable oils, namely the following: neem seed oil, karanj oil, silk cotton seed oil, khakhon oil, water melon oil, kusum oil, rubber seed oil, dhup oil, undi oil, maroti oil, pisa oil, nahar oil	kg.	100%	90%
1515 90 30	---	Fixed vegetable oil, namely the following: cardamom oil, chillies or capsicum oil, turmeric oil, ajwain seed oil, niger seed oil, garlic oil	kg.	100%	90%
1515 90 40	---	Fixed vegetable oil of edible grade namely the following: mango kernel oil, mahua oil, rice bran oil	kg.	100%	90%
-	-	Other:	-	-	-
1515 90 91	----	Edible grade	kg.	100%	90%
1515 90 99	----	Other	kg.	100%	90%
1516	--	Animal 348[VEGETABLE OR MICROBIAL FATS] and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared	-	-	-
1516 10 00	-	Animal fats and oils and their fractions	kg.	[100%]349	-
1516 20	-	Vegetable fats and oils and their fractions:	-	-	-
-	---	Cotton Seed oil:	-	-	-
1516 20 11	----	Edible grade	kg.	[100%]350	-
1516 20 19	----	Other	kg.	[100%]351	-
-	---	Groundnut oil:	-	-	-
1516 20 21	----	Edible grade	kg.	[100%]352	-
1516 20 29	----	Other	kg.	[100%]353	-
-	---	Hydrogenated castor oil (opal-wax):	-	-	-
1516 20 31	----	Edible grade	kg.	[100%]354	-
1516 20 39	----	Other	kg.	[100%]355	-
-	---	Other:	-	-	-
1516 20 91	----	Edible grade	kg.	[100%]356	-
1516 20 99	----	Other	kg.	[100%]357	-
358[1516 30 00		-Microbial fats and oils and their fractions	kg.	359[100%]	-]
1517	-	360[MARGARINE; EDIBLE MIXTURES OR PREPARATIONS OF ANIMAL, VEGETABLE OR MICROBIAL FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, OTHER THAN EDIBLE FATS AND OILS OR THEIR FRACTIONS OF HEADING 1516]	-	-	-
1517 10	-	Margarine, excluding liquid margarine:	-	-	-
1517 10 10	---	Of animal origin	kg.	361[100%]	-
-	---	Of vegetable origin:	-	-	-
1517 10 21	----	Edible grade	kg.	[100%]362	-
1517 10 22	----	Linoxyn	kg.	[100%]363	-
1517 10 29	----	Other	kg.	[100%]364	-
1517 90	-	Other:	-	-	-
1517 90 10	---	Sal fat (processed or refined)	kg.	[100%]365	-
366[***]
1517 90 30	---	lmitation lard of animal origin	kg.	[100%]367	-
1517 90 40	---	limitation lard of vegetable origin	kg.	[100%]368	-
1517 90 90	---	Other	kg.	[100%]369	-
1518	-	370[ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR FRACTIONS, BOILED, OXIDISED, DEHYDRATED, SULPHURISED, BLOWN, POLYMERISED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED, EXCLUDING THOSE OF HEADING 1516; INEDIBLE MIXTURES OR PREPARATIONS OF ANIMAL, VEGETABLE OR MICROBIAL FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED]	-	-	-
1518 00	-	371[***]	-	-	-
-	---	Lin seed oil:	-	-	-
1518 00 11	----	Edible grade	kg.	[100%]372	-
1518 00 19	----	Other	kg.	[100%]373	-
	---	Castor oil, detydrated:	-	-	-
1518 00 21	----	Edible grade	kg.	[100%]374	-
1518 00 29	----	Other	kg.	[100%]375	-
	---	Other vegetable oil and its fats:	-	-	-
1518 00 31	----	Edible grade	kg.	[100%]376	-
1518 00 39	----	Other	kg.	[100%]377	-
1518 00 40	---	Other	kg.	[100%]378	-
1520 00 00	--	Glycerol, crude; glycerol waters and glycerol lyes	kg.	30%	-
1521	-	Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured	-	--	-
1521 10	-	Vegetable waxes:	-	-	-
-	---	Carnauba Waxes:	-	-	-
1521 10 11	----	Edible wax for waxing fresh fruits and vegetables	kg.	30%	-
1521 10 19	----	Other	kg.	30%	-
1521 10 90	---	Other	kg.	30%	-
1521 90	-	Other:	-	-	-
1521 90 10	---	Beewax whether or not coloured	kg.	30%	-
1521 90 20	---	Shellac wax whether or not coloured	kg.	30%	-
1521 90 90	---	Other	kg.	30%	-
1522	--	Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes	-	-	-
1522 00	-	Degras: residues resulting from the treatment of fatty substances or animal or vegetable waxe:	-	-	-
1522 00 10	---	Degras	kg.	30%	-
1522 00 20	---	Soap stocks	kg.	30%	-
1522 00 90	---	Other	kg.	30%	-

CUSTOMS TARIFF ACT 1975 [AMENDED UPTO 2023] part 1 (SECTION 1 - CHAPTER 20)