The Customs Tariff Act, 1975

THE CUSTOMS TARIFF ACT, 1975

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THE CUSTOMS TARIFF ACT, 1975 ____________ ARRANGEMENT OF SECTIONS Last Updated: 08-05-2023 SECTIONS 1. Short title, extent and commencement. Duties specified in the Schedules to be levied. Levy of additional duty equal to excise duty, sales tax, local taxes and other charges. Levy of duty where standard rate and preferential rate are specified. SECOND SCHEDULE-Export Tariff . *Subject to verification and confirmation by the Department.

THE CUSTOMS TARIFF ACT, 1975

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Section 1 — Short title, extent and commencement

Section 2 — Duties specified in the Schedules to be levied

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

THE CUSTOMS TARIFF ACT, 1975 ACT NO 51 OF 1975 [18th August, 1975] An Act to consolidate and amend the law relating to Customs Duties. BE it enacted by Parliament in the Twenty-sixth Year of the Republic of India as follows:— 1. Short title, extent and commencement.—(1) This Act may be called the Customs Tariff Act, 1975. (2) It extends to the whole of India. 1 (3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. 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. 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 — (i) 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 1.

(ii) any duty of customs chargeable on that article under section 12 of the Customs Act, 1962

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(ii) 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— 1 [(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; (c) the countervailing duty referred to in section 9; and (d) the anti-dumping duty referred to in section 9A: 2 [Provided that in case of an article imported into India,— 3 (a) in relation to which it is required, under the provisions of the [Legal Metrology Act, 2009 (1 of 2010)] 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 (b) 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— (i) the goods specified by notification in the Official Gazette under subsection (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 4 * * * * * 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.] 5 [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.] 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. (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 1. 57, for “Standards of Weights and Measures Act, 1976 (60 of 1976) (w.e.f. Item (ii) omitted by Act 18 of 2017, s.

additional duty representing such portion of the excise duty leviable on such raw materials, components

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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— (i) 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 (ii) 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— 1 [(a) the duty referred to in sub-sections (5), (7) and (9);] (b) the safeguard duty referred to in sections 8B and 8C; (c) the countervailing duty referred to in section 9; and (d) the anti-dumping duty referred to in section 9A. 2 [(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 3 sub-section (8) [or sub-section (8A), as the case may be]. 4, ibid., for sub-sections (7) and (8) (w.e.f.

(8) For the purposes of calculating the integrated tax under sub-section (7) on any imported article

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(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— (a) 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 (b) 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). 1 [(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,— (a) 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 (b) 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 1 imported article as determined under sub-section (10) [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— (a) 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 (b) 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 1.

the same manner as, a duty of customs, but does not include the tax referred to in

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

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). 1 [(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,— (a) 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 (b) 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): 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 (10). 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.] 3A.[Special additional duty]. Omitted by The Finance Act, 2005 (18 of 2005), s. Levy of duty where standard rate and preferential rate are specified.—(1) 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 2 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. (2)The Central Government may, by notification in the Official Gazette, make rules for determining if 3 any article is [the produce or manufacture of any preferential areas]. 4 (3) 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.

(4) Notwithstanding anything contained in sub-section (1), where the Central Government is satisfied

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

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

(4) 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. (5) 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. Levy of a lower rate of duty under a trade agreement.—(1) Whereunder 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. (2) 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. Power of Central Government to levy protective duties in certain cases.—(1) 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. (2) 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. (3) 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: 7

Provided that if the notification under sub-section (1) is issued when Parliament is in session, such a

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

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

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

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. Duration of protective duties and power of Central Government to alter them.—(1) When the duty specified in respect of any article in the First Schedule is characterised as protective in 1 [Column (5)] of that Schedule, that duty shall have effect only up to and inclusive of the date, if any, specified in that Schedule. (2) 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. (3) 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. (4) 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. Emergency power of Central Government to increase or levy export duties.—(1) 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. (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. Emergency power of Central Government to increase import duties.—(1) 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 1.

circumstances exist which render it necessary to take immediate action, it may, by notification in the

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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 subsection 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). (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.] 1 [8B.Power of Central Government to apply safefuard measures.—(1) 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. (2) 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. (3) 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. (4) 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. (5) 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: 1.

Provided further that any provisional safeguard measure shall not remain in force for more than two

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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. (6) 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 (i) it is specifically made applicable in such notification or to such undertaking or [unit; or] (ii) 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. 2 [Explanation.––For the purposes of this sub-section,— (a) 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); (b) 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).] (7) 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. (8) 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. (9) 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. (10) 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— (i) the manner in which articles liable for safeguard measures may be identified; (ii) the manner in which the causes of serious injury or causes of threat of serious injury in relation to identified article may be determined; 1. 101, ibid., for the Explanation (w.e.f.

(iii) the manner of assessment and collection of safeguard duty;

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(iii) the manner of assessment and collection of safeguard duty; (iv) the manner in which tariff-rate quota on identified article may be allocated among supplying countries; (v) the manner of implementing tariff-rate quota as a safeguard measure; (vi) any other safeguard measure and the manner of its application. (11) For the purposes of this section,— (a) “developing country” means a country notified by the Central Government in the Official Gazette; (b) “domestic industry” means the producers–– (i) as a whole of the like article or a directly competitive article in India; or (ii) 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; (c) “serious injury” means an injury causing significant overall impairment in the position of a domestic industry; (d) “threat of serious injury” means a clear and imminent danger of serious injury. (12) 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.] 8C.[Power of Central Government to impose transitional product specific safeguard duty on imports from the People’s Republic of china.]Omitted by The Finance Act, 2016 (28 of 2016), s. 1 [9.Countervailing duty on subsidized articles.—(1) 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— 2 (a) there is financial contribution by a Government, or any public body [in the exporting or producing country or territory], that is, where— 1. 2, for sections 9, 9A and 9B (w.e.f. 61, for “within the territory of the exporting or producing country” (w.e.f.

(i) a Government practice involves a direct transfer of funds (including grants, loans and

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(i) 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; (ii) Government revenue that is otherwise due is foregone or not collected (including fiscal incentives); (iii) a Government provides goods or services other than general infrastructure or purchases goods; (iv) a state 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. 1 [(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 2 the countervailing duty to such other article also [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].] 2 [(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, “obsorption of countervailing duty” is said to have taken place,— (a) 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 (b) under such other circumstances as may be provided by rules.] (2) 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,— (a) the Central Government shall, having regard to such determination and as soon as may be after such determination, reduce such countervailing duty; and (b) 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.

[(2A) Notwithstanding anything contained in sub-sections (1) and (2), a notification issued under

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1 [(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,— (i) it is specifically made applicable in such notification or to such undertaking or unit; or (ii) such articles 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 purposed of this sub-section,— (a) 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); (b) 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;] (3)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— (a) the subsidy relates to export performance; (b) the subsidy relates to the use of domestic goods over imported goods in the export article; or 2 [(c) the subsidy has been conferred on a limited number of persons engaged in the manufacture, production or export of articles;] (4) 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. (5)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. (6)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, in 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, 1.

extend the period of such imposition for a further period [up to five years] and such further period shall

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Section 9A — Anti-dumping duty on dumped articles

1 extend the period of such imposition for a further period [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. 2 [Povided also that if the said duty is revoked temporarily, the period of such revocation shall not exceed one year at a time.] (7)The amount of any such subsidy as referred to in sub-section (1) or sub-section (2) shall, from time to time, be ascertained and determined 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. 3 [(7A)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.] (8) Every notification issued under this section shall, as soon as may be after it is issued, be laid before each House of Parliament. Anti-dumping duty on dumped articles.—(1) Where [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,— (a) “margin of dumping”, in relation to an article, means the difference between its export price and its normal value; (b) “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); (c) “normal value”, in relation to an article, means— 1. 101,ibid., for “any article is exported” (w.e.f.

(i) the comparable price, in the ordinary course of trade, for the like article when [destined

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1 (i) the comparable price, in the ordinary course of trade, for the like article when [destined for consumption] in the exporting country or territory as determined in accordance with the rules made under sub-section (6); or (ii) 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— (a) comparable representative price of the like article when exported from the exporting 2 country or [territory to] an appropriate third country as determined in accordance with the rules made under sub-section (6); or (b) 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 transhipped 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. 3 [(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 in any other manner, whereby the antidumping duty so imposed is rendered ineffective, it may extend the anti-dumping duty to such article or an article originating in or exported from such country, as the case 4 may be [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].] 4 [(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 intitiation of the inquiry, as the Central Government may, by notification in the Official Gazette, specify. Explanation.—For the purposes of this sub-section, “obsorption of anti-sumping duty” is said to have taken place,— (a) 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 (b) under such other circumstances as may be provided by rules.] (2) 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 1. 62, for “meant for consumption” (w.e.f.

article, impose on the importation of such article into India an anti-dumping duty on the basis of a

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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:— (a) the Central Government shall, having regard to such determination and as soon as may be after such determination, reduce such anti-dumping duty; and (b) 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. 1 [(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,— (i) it is specifically made applicable in such notification or to such undertaking or unit; or (ii) 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,—] (a) 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 Exise Act, 1944 (1 of 1944); (b) 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);] (3) If the Central Government, in respect of the dumped article under inquiry, is of the opinion that— (i) 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 (ii) 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 undermine the remedial effect of the antidumping 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. (4) 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. (5) 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, in 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 1.

period of such imposition for a further period [up to five years] and such further period shall commence

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1 period of such imposition for a further period [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. 2 [Provided also that if the said duty is revoked temporarily, the period of such revocation shall not exceed one year at a time.] (6) The margin of dumping as referred to in sub-section (1) or sub-section (2) shall, from time to time, be ascertained and determined 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. 3 [(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.] (7) Every notification issued under this section shall, as soon as may be after it is issued, be laid before each House of Parliament. 4 [(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.] 5 6 [9AA. Refund of anti-dumping duty in certain cases.—(1) [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 same meaning respectively assigned to them in the Explanation to sub-section (1) of section 9A.

(2) the Central Government may, by notification in the Official Gazette, make rules to—

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

(2) the Central Government may, by notification in the Official Gazette, make rules to— (i) provide for the manner in which and the time within which the importer may make application for the purposes of sub-section (1); (ii) 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 (iii) provide the manner in which the excess duty referred to in sub-section (1) shall be— (A) determined by the officer referred to in clause (ii); and (B) refunded by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, after such determination.] 9B. No levy under section 9 or section 9A in certain cases.—(1) Notwithstanding anything contained in section 9 or section 9A,— (a) no article shall be subjected to both countervailing duty and anti-dumping duty to compensate for the same situation of dumping or export subsidization; (b) the Central Government shall not levy any countervailing duty or antidumping duty— (i) 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; (ii) 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 (iii) 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; (c) the Central Government may not levy— (i) 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; (ii) 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 18

question at dumped price and if the Central Government is satisfied that the injurious effect of

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Section 9C — Appeal

Section 10 — Rules to be laid before Parliament

question at dumped price and if the Central Government is satisfied that the injurious effect of dumping is eliminated by such action. (2) 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. Appeal.— [(1) An appeal against the order of 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— (i) any subsidy or dumping in relation to import of any article; or (ii) 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.] 2 [(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,— (a) in an appeal under sub-section (1), for grant of stay or for rectification of mistake or for any other purpose; or (b) 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 order 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 AppellateTribunal 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 order 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.] 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 1.

rule shall, thereafter, have effect only in such modified form or be of no effect, as the case may be; so,

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

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

Section 12 — Repeal and saving

Section 13 — Consequential amendment of Act 52 of 1962

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. Power of Central Government to alter duties under certain circumstances.—(1) 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. (2) Every notification issued under sub-section (1) shall, as soon as may be after it is issued, be laid before each House of Parliament. Power of Central Government to amend First Schedule.—(1) Where the Central Government is satisfied that it is necessary so to do in the public interest, it may, by notification in the Official Gazette, amend the First Schedule: Provided that such amendment shall 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 (52 of 1962). (2) Every notification issued under sub-section (1) shall be laid, as soon as may be after it is issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two 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.] 12. Repeal and saving.—(1) The Indian Tariff Act, 1934 (32 of 1934), and the Indian Tariff (Amendment) Act, 1949 (1 of 1949), are hereby repealed. (2) 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. 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.

THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975

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SECTION-I CHAPTER-1 THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975 SECTION I LIVE ANIMALS; ANIMAL PRODUCTS NOTES: 1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. Except where the context otherwise requires, throughout this Schedule, any reference to ―dried‖ products also covers products which have been dehydrated, evaporated or freeze-dried. CHAPTER 1 Live animals NOTE: This Chapter covers all live animals except : (a) fish and crustaceans, molluscs and other aquatic invertebrates, of heading 0301, 0306, 0307 or 0308; (b) cultures of micro-organisms and other products of heading 3002; and (c) animals of heading 9508. Tariff Item Description of goods Unit Rate of duty Standard Prefer- ential Areas (1) (2) (3) (4) (5) 0101 LIVE HORSES, ASSES, MULES AND HINNIES - Horses: 0101 21 00 -- Pure-bred breeding animals: u 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 - Cattle:

SECTION-I CHAPTER-1

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SECTION-I CHAPTER-1 (1) (2) (3) (4) (5) 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% - 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 domesticus, ducks, geese, TURKEYS AND GUINEA FOWLS - Weighing not more than 185 g: 0105 11 00 -- Fowls of the species Gallus domesticus u 30% - 0105 12 00 -- Turkeys u 30% - 0105 13 00 -- Ducks u 30% - 0105 14 00 -- Geese u 30% - 0105 15 00 -- Guinea fowls u 30% - - Other : 0105 94 00 -- Fowls of the species Gallus u 30% - domesticus 0105 99 00 -- Other u 30% - 0106 OTHER LIVE ANIMALS - Mammals: 0106 11 00 -- Primates u 30% - 0106 12 00 -- Whales, dolphins and porpoises (mammals of u 30% -

SECTION-I CHAPTER-1

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SECTION-I CHAPTER-1 (1) (2) (3) (4) (5) the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the sub-order Pinni- pedia) 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 - Reptiles (including snakes and turtles) u 30% - - Birds: 0106 31 00 -- Birds of prey u 30% - 0106 32 00 -- Psittaciformes (including parrots, parakeets, u 30% - macaws and cockatoos) 0106 33 00 -- Ostriches; emus (Dromaius novaehollandiae) u 30% 0106 39 00 -- Other u 30% - - Insects: 0106 41 -- Bees 0106 41 10 --- Pureline stock u 30% - 0106 41 90 --- Other u 30% - 0106 49 -- Other: 0106 49 10 --- Pureline stock u 30% - 0106 49 90 --- Other u 30% - 0106 90 00 - Other u 30% -

SECTION-I CHAPTER-2

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SECTION-I CHAPTER-2 CHAPTER 2 Meat and edible meat offal NOTE : This Chapter does not cover : (a) products of the kinds described in headings 0201 to 0208 or 0210, unfit or unsuitable for human consumption; (b) edible, non-living insects (heading 0410); (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 Standard Prefer- ential Areas (1) (2) (3) (4) (5) 0201 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% - 0202 MEAT OF BOVINE ANIMALS, FROZEN 0202 10 00 - Carcasses and half-carcasses kg. 30% - 0202 20 00 - Other cuts with bone in kg.

(1) (2) (3) (4) (5)

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(1) (2) (3) (4) (5) 0204 MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN 0204 10 00 - Carcasses and half-carcasses of lamb, fresh or kg. 30% - - Other meat of sheep, fresh or chilled: 0204 21 00 -- Carcasses and half-carcasses 0204 22 00 -- Other cuts with bone in 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 50 00 - Meat of goats kg.

SECTION-I CHAPTER-2

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SECTION-I CHAPTER-2 (1) (2) (3) (4) (5) 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.

SECTION-I CHAPTER-2

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SECTION-I CHAPTER-2 (1) (2) (3) (4) (5) 0210 20 00 - Meat of bovine animals kg. 30% - - Other, including edible flours and meals of meat or meat offal: 0210 91 00 -- Of primates kg. 30% - 0210 92 00 -- Of whales, dolphins and porpoises (mammals kg. 30% - of the order cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the sub-order Pinnipedia) 0210 93 00 -- Of reptiles (including snakes and turtles) kg.

SECTION-I CHAPTER-3

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SECTION-I CHAPTER-3 CHAPTER 3 Fish and crustaceans, molluscs and other aquatic invertebrates NOTES : 1. This Chapter does not cover : (a) mammals of heading 0106; (b) meat of mammals of heading 0106 ( heading 0208 or 0210); (c) fish (includinglivers, 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 2301); or (d) caviar or caviar substitutes prepared from fish eggs (heading 1604). 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. 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 Standard Prefer- ential Areas (1) (2) (3) (4) (5) 0301 LIVE FISH - Ornamental Fish 0301 11 00 -- Freshwater kg. 30% - - Other Live Fish : 0301 91 00 -- Trout (Salmo trutta, Oncorhynchus mykiss, kg.

SECTION-I CHAPTER-3

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SECTION-I CHAPTER-3 (1) (2) (3) (4) (5) 0302 FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEATOF HEADING 0304 - Salmonidae, excluding edible fish offal of sub- headings 0302 91to 0302 99: 0302 11 00 -- Trout (Salmo trutta, Oncorhyncus mykiss, Oncor- kg. 30% - hyncus clarkii, Oncorhyncus aguabonita, Oncor- hyncus gilae, Oncorhyncus apache and Oncor- hyncus chrysogaster) 0302 13 00 - - Pacific salmon (Oncorhynchus nerka, Oncorhy- kg. 30% - nchus gorbuscha, Oncorhynchus keta, Oncorhy- nchus tschawytscha,Oncorhynchus kisutch, Oncorhynchus masou andOncorhynchus rhodurus) 0302 14 00 - - Atlantic salmon (Salmo salar) and Danube salmon kg. 30% - (Hucho hucho) 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, Hippog- kg. 30% - lossus hippoglossus, Hippoglossus stenolepis) 0302 22 00 - - Plaice (Pleuronectes platessa) kg.

SECTION-I CHAPTER-3

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SECTION-I CHAPTER-3 (1) (2) (3) (4) (5) jacks, crevalles (Caranx spp.), cobia (Rachy- centron 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.), kg. 30% - sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) 0302 44 00 - - Mackerel (Scomber scombrus, Scomber austr- kg. 30% - alasicus, Scomber japonicus) 0302 45 00 - - Jack and horse mackerel (Trachurus spp.) kg. 30% - 0302 46 00 - - Cobia (Rachycentron canadum) kg.

SECTION-I CHAPTER-3

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SECTION-I CHAPTER-3 (1) (2) (3) (4) (5) Ictalurus spp.) 0302 73 00 - - Carp (Cyprinus spp., Carassius spp., Cteno- kg. 30% - pharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobar- bus hoeveni, Megalobrama spp.): 0302 74 00 - - Eels (Anguilla spp.) 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.

SECTION-I CHAPTER-3

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SECTION-I CHAPTER-3 (1) (2) (3) (4) (5) Oncorhynchus chrysogaster) 0303 19 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 0303 91 to 0303 99: 0303 23 00 - - Tilapias (Oreochromis spp.) kg. 30% - 0303 24 00 - - Catfish (Pangasius spp., Silurus spp., Clarias spp., kg. 30% - Ictalurus spp.) 0303 25 00 - - Carp (Cyprinus spp., Carassius spp., kg. 30% - Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) 0303 26 00 - - Eels (Anguilla spp.) kg. 30% - - Flat fish (Pleuronectidae, Bothidae, Cynog- lossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of sub- headings 0303 91 to 0303 99: 0303 31 00 - - Halibut (Rheinhardtius hippoglossoides, Hippog- kg.

SECTION-I CHAPTER-3

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SECTION-I CHAPTER-3 (1) (2) (3) (4) (5) anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber austr- alasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachy- centron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decap- terus 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.), kg. 30% - sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) 0303 54 00 - - Mackerel (Scomber scombrus, Scomber kg. 30% - australasicus, Scomber japonicus) 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.

SECTION-I CHAPTER-3

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SECTION-I CHAPTER-3 (1) (2) (3) (4) (5) 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 30 - - - Ribbon fish kg.

SECTION-I CHAPTER-3

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SECTION-I CHAPTER-3 (1) (2) (3) (4) (5) 0304 41 00 -- Pacific salmon (Oncorhynchus nerka, Oncorhy- kg. 30% - nchus gorbuscha, Oncorhynchus keta, Oncor- hynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 0304 42 00 -- Trout (Salmo trutta, Oncorhynchus mykiss, kg. 30% - Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 0304 43 00 -- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, kg. 30% - Soleidae, Scophthalmidae and Citharidae) 0304 44 00 -- Fish of the families Bregmacerotidae, kg. 30% - Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 0304 45 00 -- Swordfish (Xiphias gladius) kg. 30% - 0304 46 00 - - Tooth fish (Dissostichus spp.) kg.

SECTION-I CHAPTER-3

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SECTION-I CHAPTER-3 (1) (2) (3) (4) (5) 0304 59 30 - - - Seer kg. 30% - - Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus,Hypophthal- michthys 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., kg. 30% - Ictalurus spp.) 0304 63 00 - - Nile Perch (Lates niloticus) kg. 30% - - Frozen fillets of fish of Bregmacerotidae, Euclich- thyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: 0304 71 00 - - Cod (Gadus morhua, Gadus ogac, Gadus kg. 30% - macrocephalus) 0304 72 00 - - Haddock (Melanogrammus aeglefinus) kg.

SECTION-I CHAPTER-3

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SECTION-I CHAPTER-3 (1) (2) (3) (4) (5) 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% - - Other, frozen: 0304 91 00 - - Sword fish (Xiphias gladius) kg. 30% - 0304 92 00 - - Tooth fish (Dissostichus spp.) kg.

SECTION-I CHAPTER-3

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SECTION-I CHAPTER-3 (1) (2) (3) (4) (5) pharyngodon 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.) 0305 32 00 -- Fish of the familes Bregmacerotidae, kg. 30% - Euclichthyidae, Gadidae,Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 0305 39 00 -- Other kg. 30% - – Smoked fish, including fillets, other than edible fish offal: 0305 41 00 -- Pacific salmon (Oncorhynchus nerka, kg. 30% - Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo Salar) and Danube salmon (Hucho hucho) 0305 42 00 -- Herrings (Clupea harengus, Clupea pallasii) kg. 30% - 0305 43 00 -- Trout (Salmo trutta, Oncorhynchus mykiss, kg. 30% - Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 0305 44 00 -- Tilapias (Oreochromis spp.), catfish (Pangasius kg.

SECTION-I CHAPTER-3

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SECTION-I CHAPTER-3 (1) (2) (3) (4) (5) barbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 0305 53 00 - - Fish of the families Bregmacerotidae, Euclichthyidae, kg. 30% - Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macro- cephalus) 0305 54 00 - - Herrings (Clupea harengus, Clupea pallasii), kg. 30% - 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) 0305 59 -- Other : 0305 59 10 --- Mumbai duck kg. 30% - 0305 59 20 --- Seer without head 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 kg.

SECTION-I CHAPTER-3

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SECTION-I CHAPTER-3 (1) (2) (3) (4) (5) 0305 69 20 --- Seer without head 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% - CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, 0306 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 kg. 30% - (Palinurus spp., Panulirus spp., Jasus spp.) 0306 12 -- Lobsters (Homarus spp.) : 0306 12 10 --- Whole, cooked kg. 30% - 0306 15 00 -- Norway lobsters (Nephrops norvegicus) kg.

SECTION-I CHAPTER-3

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SECTION-I CHAPTER-3 0306 32 00 - - Lobsters (Homarus spp.) kg. 30% - 0306 34 00 - - Norway lobsters (Nephrops norvegicus) kg. 30% - 0306 35 00 - - Cold water shrimps and prawns (Pandalus spp., kg. 30% - Crangon crangon) 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.

SECTION-I CHAPTER-3

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SECTION-I CHAPTER-3 0307 43 20 - - - Whole squids kg. 15% - 0307 43 30 - - - Squid tubes 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.

0308 30 10 --- Live, fresh or chilled kg. 30% -

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0308 30 10 --- Live, fresh or chilled kg. 30% - 0308 30 20 --- Dried, salted or frozen kg. 30% - FLOURS, MEALS AND PELLETS OF FISH, CRUSTACEANS, 0309 MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, FIT FOR HUMAN CONSUMPTION 0309 10 - Of fish: 0309 10 10 --- Fresh or chilled kg. 30% - 0309 10 30 --- Salted, in brine, dried or smoked kg. 30% - 0309 90 - Other --- Of crustaceans, fresh or chilled: 0309 90 11 ---- Vannamei shrimp (Litopenaeus vannamei) kg. 30% - 0309 90 50 --- Of molluscs, fresh or chilled kg.

1. The expression ―m ilk‖ means full cream milk or partially or completely skimmed milk.

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The expression ―m ilk‖ means full cream milk or partially or completely skimmed milk. 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. For the purposes of heading 0405 : (a) the term ―butter‖ means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic- acid-producing bacteria; (b) the expression ―dairy spreads‖ means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 80% by weight. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 0406 provided that they have the three following characteristics : (a) a milkfat content, by weight of the dry matter, of 5 % or more; (b) a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and (c) they are moulded or capable of being moulded. For the purposes of sub-heading 0404 10, the expression ―modified whey‖ means products consisting of whey constituents, 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.

SUPPLEMENTARY NOTE :

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SECTION-I CHAPTER-4 SUPPLEMENTARY NOTE : In this Chapter, ―wild animal‖ means wild animal as defined in the Wild Life (Protection) Act, 1972 (53 of 1972). Tariff Item Description of goods Unit Rate of duty Standard Prefer- ential 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% kg. 30% - but not exceeding 6% 0401 40 00 - Of a fat content, by weight, exceeding 6% kg. 30% - but not exceeding 10% 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.

(1) (2) (3) (4) (5)

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SECTION-I CHAPTER-4 (1) (2) (3) (4) (5) 0402 99 -- Other : 0402 99 10 --- Whole milk kg. 30% - 0402 99 20 --- Condensed milk kg. 30% - YOGURT; BUTTERMILK, CURDLED MILK AND CREAM, 0403 KEPHIR AND OTHER FERMENTED OR ACIDIFIED MILK AND CREAM, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED OR CONTAINING ADDED FRUIT, NUTS OR COCOA 0403 20 00 - Yogurt kg. 30% - 0403 90 - Other : 0403 90 10 --- Butter milk kg. 30% - 0404 WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER; PRODUCTS CONSISTING OF NATURAL MILK CONSTITUENTS, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER, NOT ELSEWHERE SPECIFIED OR INCLUDED 0404 10 - Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter : 0404 10 10 --- Whey, concentrated, evaporated or kg. 40% - condensed, liquid or semi-solid 0404 10 20 --- Whey, dry, blocks and powdered kg.

(1) (2) (3) (4) (5)

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SECTION-I CHAPTER-4 (1) (2) (3) (4) (5) 0406 20 00 - Grated or powdered cheese, of all kinds kg. 30% - 0406 30 00 - Processed cheese, not grated or powdered kg. 30% - 0406 40 00 - Blue-veined cheese and other cheese containing kg. 30% - veins produced by Penicillium roqueforti 0406 90 00 - Other cheese kg. 40% - 0407 BIRDS’ EGGS, IN SHELL, FRESH, PRESERVED OR COOKED - Fertilised eggs for incubation: 0407 11 00 - - Of fowls of the species Gallus domesticus 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 domesticus u 30% - 0407 29 00 - - Other u 30% 0407 90 00 - Other u 30% - 0408 BIRDS’ EGGS, NOT IN SHELL, AND EGG YOLKS, FRESH, DRIED, COOKED BY STEAMING OR BY BOILING IN WATER, MOULDED, FROZEN OR OTHERWISE PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER - Egg yolks : 0408 11 00 -- Dried kg. 30% - - Other : 0408 91 00 -- Dried kg.

SECTION-I CHAPTER-5

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SECTION-I CHAPTER-5 CHAPTER 5 Products of animal origin, not elsewhere specified or included NOTES : 1. This Chapter does not cover: (a) edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried); (b) hides or skins (including furskins) other than goods of heading 0505 and parings and similar waste of raw hides or skins of heading 0511 (Chapter 41 or 43); (c) animal textile materials, other than horsehair and horsehair waste (Section XI); or (d) prepared knots or tufts for broom or brush making (heading 9603). 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. Throughout this Schedule, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as ―i vory‖. 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.

SECTION-I CHAPTER-5

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SECTION-I CHAPTER-5 (1) (2) (3) (4) (5) 0502 10 10 --- Pigs‗, hogs‗ or boars‗ bristles and hair kg. 30% - 0502 10 20 --- Waste of pigs‗, hogs‗ or boars‗ bristles and kg. 30% - hair 0502 90 - Other: 0502 90 10 --- Badger hair and other brush making hair kg. 30% - 0502 90 20 --- Yak tail hair kg. 30% - 0504 GUTS, BLADDERS AND STOMACHS OF ANIMALS(OTHER THAN FISH), WHOLE AND PIECES THEREOF, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED 0504 00 - Guts, bladders and stomachs of animals(other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked: 0504 00 10 --- Guts of cattle for natural food casings kg. 30% - 0504 00 20 --- Guts of sheep and goats for natural kg.

SECTION-I CHAPTER-5

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SECTION-I CHAPTER-5 (1) (2) (3) (4) (5) --- Other feather (excluding for stuffing purpose) : 0505 90 21 ---- Of wild birds kg. 30% - --- Powder and waste of feathers or parts of feathers: 0505 90 31 ---- Of wild birds kg. 30% - --- Skins and other parts : 0505 90 91 ---- Of wild birds kg. 30% - 0506 BONES AND HORN-CORES, UNWORKED, DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO SHAPE), TREATED WITH ACID OR DEGELATINISED; POWDER AND WASTE OF THESE PRODUCTS 0506 10 - Ossein and bones treated with acid : --- Bones, including horn-cores, crushed : 0506 10 11 ---- Of wild animals kg. 30% - --- Bone grist : 0506 10 21 ---- Of wild animals kg. 30% - --- Ossein : 0506 10 31 ---- Of wild animals kg.

SECTION-I CHAPTER-5

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SECTION-I CHAPTER-5 (1) (2) (3) (4) (5) 0507 10 20 --- Ivory powder and waste kg. 30% 20% 0507 90 - Other : 0507 90 10 --- Hoof meal kg. 30% - 0507 90 30 --- Hooves, claws, nails and beaks 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.

(1) (2) (3) (4) (5)

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(1) (2) (3) (4) (5) 0510 00 20 --- Ox Gallstone kg. 30% - 0510 00 30 --- Placenta, frozen kg. 30% - --- Other : 0510 00 91 ---- Of wild animals kg. 30% - 0511 ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, UNFIT FOR HUMAN CONSUMPTION 0511 10 00 - Bovine semen kg. 30% - - Other : 0511 91 -- Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3 : 0511 91 10 --- Fish nails kg. 30% - 0511 91 20 --- Fish tails kg.

SECTION-II CHAPTER-6

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SECTION-II CHAPTER-6 SECTION II VEGETABLE PRODUCTS NOTE : In this Section, the term ―pellets‖ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 (percent) by weight. CHAPTER 6 Live trees and other plants ; bulbs, roots and the like ; cut flowers and ornamental foliage NOTES : 1. Subject to the second part of heading 0601, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7. Any reference in heading 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading 9701. Tariff Item Description of goods Unit Rate of duty Standard Prefer- ential 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, kg.

SECTION-II CHAPTER-6

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SECTION-II CHAPTER-6 (1) (2) (3) (4) (5) 0602 OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN 0602 10 00 - Unrooted cuttings and slips kg. 10% - 0602 20 - Trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts : 0602 20 10 --- Edible fruit or nut trees, grafted or not kg. 10% - 0602 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 kg.

SECTION-II CHAPTER-7

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SECTION-II CHAPTER-7 CHAPTER 7 Edible vegetables and certain roots and tubers NOTES : 1. This Chapter does not cover forage products of heading 1214. In headings 0709, 0710, 0711 and 0712, the word ―vegetables‖ includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana). Heading 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than : (a) dried leguminous vegetables, shelled (heading 0713); (b) sweet corn in the forms specified in headings 1102 to 1104; (c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 1105); (d) flour, meal and powder of the dried leguminous vegetables of heading 0713 (heading 1106). However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 0904). 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.

0704 CABBAGES, CAULIFLOWERS, KOHLRABI, KALE

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0704 CABBAGES, CAULIFLOWERS, KOHLRABI, KALE AND SIMILAR EDIBLE BRASSICAS, FRESH OR CHILLED 0704 10 00 - Cauliflowers and broccoli kg. 30% 20% 0704 20 00 - Brussels sprouts kg.

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SECTION-II CHAPTER-7 (1) (2) (3) (4) (5) 0705 LETTUCE (LACTUCASATIVA) AND CHICORY (CICHORIUM SPP. ), FRESH OR CHILLED - Lettuce: 0705 11 00 -- Cabbage lettuce (head lettuce) kg. 30% 20% - Chicory : 0705 21 00 -- Witloof chicory (Cichorium intybus var. kg. 30% 20% foliosum) 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.

0709 92 00 -- Olives kg. 30% 20%

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30% 20% 0709 93 -- Pumpkins, squash and gourds (Cucurbita spp.): 0709 93 10 --- Pumpkins 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% VEGETABLES PROVISIONALLY PRESERVED, BUT 0711 UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION 0711 20 00 - Olives kg.

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

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30% 20% - Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles: 0712 31 00 -- Mushrooms of the genus lgaricus kg. 70 % 20 % - Beans (Vigna spp., Phaseolus spp.): 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 kg. 30% 20% Vigna angularis) 0713 33 00 -- Kidney beans, including white pea beans kg. 30% 20% (Phaseolus vulgaris) 0713 34 00 -- Bambara beans (Vigna subterranea or Voandzeia kg.

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SECTION-II CHAPTER-7 (1) (2) (3) (4) (5) 0713 60 00 - Pigeon peas (Cajanus cajan) kg. 30% 20% 0713 90 - Other : 0713 90 10 --- Split 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% 0714 30 00 - Yams (Dioscorea spp.) kg. 30% 20% 0714 40 00 - Taro (Colocasia spp.) kg.

SECTION-II CHAPTER-8

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SECTION-II CHAPTER-8 CHAPTER 8 Edible fruit and nuts; peel of citrus fruit or melons NOTES : 1. This Chapter does not cover inedible nuts or fruits. Chilled fruits and nuts are to be classified in the same headings as the correspon-ding fresh fruits and nuts. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes: (a) for additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate); (b) to improve or maintain their appearance (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. 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 Standard Prefer- ential 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.

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SECTION-II CHAPTER-8 (1) (2) (3) (4) (5) 0802 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED - ALMONDS: 0802 11 00 -- In shell kg. 95 per kg. per kg. - Hazelnuts or filberts (Corylus spp.): 0802 21 00 -- In shell kg. 30% 20% - Walnuts : 0802 31 00 -- In shell kg. 100% 20% - Chestnuts (Castanea spp.) 0802 41 00 -- In shell kg. 30% 20% - Pistachios : 0802 51 00 -- In shell kg. 10% 20% - Macadamia nuts: 0802 61 00 -- In shell kg.

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SECTION-II CHAPTER-8 (1) (2) (3) (4) (5) 0804 10 90 --- Other kg. 30% 20% 0804 20 - Figs : 0804 20 10 --- Fresh kg. 30% 20% 0804 30 00 - Pineapples kg. 30% 20% 0804 50 - Guavas, mangoes and mangosteens: 0804 50 10 --- Guavas, fresh or dried kg. 30% 20% --- Mangoes, fresh: 0804 50 21 ---- Alphonso (Hapus) kg. 30% 20% 0804 50 22 ---- Banganapalli kg.

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SECTION-II CHAPTER-8 (1) (2) (3) (4) (5) 0807 19 10 --- Musk melons kg. 30% 20% 0807 20 00 - Papaws (papayas) kg. 30% 20% 0808 APPLES, PEARS AND QUINCES, FRESH 0808 10 00 - Apples kg. 30% 25% 0809 APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SLOES, FRESH 0809 10 00 - Apricots kg. 30% 20% - Cherries: 0809 21 00 -- Sour cherries (Prunus cerasus) kg. 30% 20% 0809 30 00 - Peaches, including nectarine kg.

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SECTION-II CHAPTER-8 (1) (2) (3) (4) (5) 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 90 - Other : 0811 90 10 --- Containing added sugar kg. 30% 20% FRUIT AND NUTS PROVISIONALLY PRESERVED, BUT 0812 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% 0813 FRUIT, DRIED, OTHER THAN THAT OF HEADINGS 0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER 0813 10 00 - Apricots kg.

SECTION-II CHAPTER-9

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SECTION-II CHAPTER-9 CHAPTER 9 Coffee, tea, mate and spices NOTES : 1. Mixtures of the products of headings 0904 to 0910 are to be classified as follows: (a) mixtures of two or more of the products of the same heading are to be classified in that heading; (b) mixtures of two or more of the products of different headings are to be classified in heading 0910. The addition of other substances to the products of headings 0904 to 0910 [or to the mixtures referred to in paragraph (a) or (b) above] shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those heading. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 2103. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 1211. SUPPLEMENTARY NOTES : (1) Heading 0901 includes coffee in powder form. (2) ―Spice‖ means a group of vegetable products (including seeds, etc.), rich in essential oils and aromatic principles, and which, because of their characteristic taste, are mainly used as condiments.

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SECTION-II CHAPTER-9 (1) (2) (3) (4) (5) 0901 11 13 ---- C Grade kg. 100% 100% less 13 paise per kg. --- Arabica cherry : 0901 11 21 ---- AB Grade kg. 100% 100% less 13 paise per kg. --- Rob Parchment : 0901 11 31 ---- AB Grade kg. 100% 100% less 13 paise per kg. --- Rob cherry : 0901 11 41 ---- AB Grade kg. 100% 100% less13 paise per kg. - Coffee, roasted : 0901 21 -- Not decaffeinated : 0901 21 10 --- In bulk packing kg.

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SECTION-II CHAPTER-9 (1) (2) (3) (4) (5) 0901 21 90 --- Other kg. 0901 22 -- Decaffeinated : 0901 22 10 --- In bulk packing kg. 0901 90 - Other: 0901 90 10 --- Coffee husks and skins kg. 0901 90 20 --- Coffee substitutes containing coffee 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. 0902 10 20 --- Content exceeding 25 g. but not exceeding 1 kg.kg.

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SECTION-II CHAPTER-9 (1) (2) (3) (4) (5) 0902 30 90 --- Other 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. 0902 40 30 --- Black tea, dust in bulk kg. 0902 40 50 --- Black tea, agglomerated in forms such as ball, kg. 100% 100% less 26 brick and tablets paise per kg.

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SECTION-II CHAPTER-9 (1) (2) (3) (4) (5) 0904 22 19 ---- Other kg. 70% - --- Of genus Pimenta : 0904 22 21 ---- Powder kg. 70% - 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 - 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.

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SECTION-II CHAPTER-9 (1) (2) (3) (4) (5) 0908 31 40 --- Small, bleached, half bleached or bleachable kg. 70% 62.5% 0908 31 50 --- Small, mixed 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 0908 32 90 --- Other kg. 70% 62.5% 0909 SEEDS OF ANISE, BADIAN, FENNEL, CORIANDER, CUMIN OR CARAWAY; JUNIPER BERRIES - Seeds of coriander : 0909 21 -- Neither crushed nor ground : 0909 21 10 --- Of seed quality kg.

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SECTION-II CHAPTER-9 (1) (2) (3) (4) (5) 0909 62 40 --- Juniper berries kg. 30% - 0910 GINGER, SAFFRON, TURMERIC (CURCUMA), THYME, BAY LEAVES, CURRY AND OTHER SPICES - 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 12 -- Crushed or ground: 0910 12 10 --- Powder kg. 30% - 0910 20 - Saffron : 0910 20 10 --- Saffron stigma kg.

SECTION-II CHAPTER-10

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SECTION-II CHAPTER-10 CHAPTER 10 Cereals NOTES : 1. (a) The products specified in the headings of this Chapter are to be classified in those headings onlyif grains are present, whether or not in the ear or on the stalk. (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 thesaponin, but which has not undergone any other processes, remains classified in heading 1008. 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 Standard Prefer- ential Areas (1) (2) (3) (4) (5) 1001 WHEAT AND MESLIN - Durum wheat : 1001 11 00 - - Seed kg.

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SECTION-II CHAPTER-10 (1) (2) (3) (4) (5) 1005 MAIZE (CORN) 1005 10 00 - Seed kg. 50% - 1005 90 - Other: --- Dent corn (Zea mays var. indenta): 1005 90 11 ---- Yellow kg. 50% - 1005 90 20 --- Flint corn (Zea mays var. indurata) kg. 50% - 1005 90 30 --- Pop corn (Zea mays var. everta) kg. 50% - 1006 RICE 1006 10 - Rice in the husk (paddy or rough): 1006 10 10 --- Of seed quality kg. 80% - 1006 20 00 - Husked (brown) rice kg.

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SECTION-II CHAPTER-10 1008 29 50 - - - Proso (Panicum miliaceum (L.)) kg. 50% - 1008 29 60 - - - Foxtail (Setaria italica (L.)) kg. 50% - 1008 29 70 - - - Kodo (Paspalum scrobiculatum (L.)) kg. 50% - 1008 29 80 - - - Little (Panicum sumatrense (L.)) kg. 50% - - - - Other : 1008 29 91 - - - - Amaranth (Amaranthus (L.)) kg. 50% - 1008 30 - Canary seeds : 1008 30 10 - - - of seed quality kg.

SECTION-II CHAPTER-11

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SECTION-II CHAPTER-11 CHAPTER 11 Products of the milling industry; malt; starches; inulin; wheat gluten Notes: 1. This Chapter does not cover : (a) roasted malt put up as coffee substitutes (heading 0901 or 2101); (b) prepared flours, groats, meals or starches of heading 1901; (c) corn flakes or other products of heading 1904; (d) vegetables, prepared or preserved, of heading 2001, 2004 or 2005; (e) pharmaceutical products (Chapter 30); or (f) 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) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column (2); and (b) 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.

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SECTION-II CHAPTER-11 Tariff Item Description of goods Unit Rate of duty Standard Prefer- ential 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 1102 20 00 - Maize (corn) flour kg. 30% - 1102 90 - Other : 1102 90 10 - - - Rye flour kg. 30% - --- Rice flour: 1102 90 21 ---- Brown rice flour kg. 30% - 1102 90 22 ---- White rice flour kg. 30% - 1103 CEREAL GROATS, MEAL AND PELLETS - Groats and meal : 1103 11 -- Of wheat : 1103 11 10 --- Groat kg.

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SECTION-II CHAPTER-11 (1) (2) (3) (4) (5) 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 1106 10 - Of the dried leguminous vegetables of heading 0713 1106 10 10 --- Guar Meal 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.

SECTION-II CHAPTER-12

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SECTION-II CHAPTER-12 CHAPTER 12 Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder NOTES : 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). 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. 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‖.

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SECTION-II CHAPTER-12 Tariff Item Description of goods Unit Rate of duty Standard Prefer- ential Areas (1) (2) (3) (4) (5) 1201 SOYA BEANS, WHETHER OR NOT BROKEN 1201 10 00 - Seed kg. 45% 20% 1202 GROUND-NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN 1202 30 - Seed: 1202 30 10 - - - H. 30% 20% - Other: 1202 41 - - In shell: 1202 41 10 - - - H.P.S. 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. 70% 60% 1204 LINSEED, WHETHER OR NOT BROKEN 1204 00 - Linseed, whether or not broken: 1204 00 10 --- Of seed quality kg.

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SECTION-II CHAPTER-12 (1) (2) (3) (4) (5) 1207 10 90 - - - Palm kernels kg. 30% 20% - Cotton seeds : 1207 21 00 - - Seed kg. 30% 20% 1207 30 - Castor oil seeds: 1207 30 10 - - - Of seed quality kg. 30% 20% 1207 40 - Sesamum seeds: 1207 40 10 - - - Of seed quality kg. 30% 20% 1207 50 - Mustard seeds: 1207 50 10 - - - Of seed quality kg. 30% 20% 1207 60 - Safflower (Carthamus tinctorius) seeds: 1207 60 10 - - - Of seed quality kg.

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SECTION-II CHAPTER-12 (1) (2) (3) (4) (5) 1209 29 -- Other : 1209 29 10 --- Australian lupin seeds kg. 30% - 1209 30 00 - Seeds of herbaceous plants cultivated kg. 30% - principally for their flowers - Other : 1209 91 -- Vegetable seeds : 1209 91 10 --- Of Cabbage kg. 5% - 1209 91 20 --- Of Cauliflower kg. 5% - 1209 91 70 --- Of chilly of genus Capsicum kg. 5% - 1209 99 -- Other : 1209 99 10 --- Fruit seeds for planting or sowing kg.

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SECTION-II CHAPTER-12 (1) (2) (3) (4) (5) 1211 90 15 ---- Jojoba seed 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 26 ---- Pyrethrum kg. 30% - --- Bark, husk and rind : 1211 90 31 ---- Cascara sagrada bark kg.

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SECTION-II CHAPTER-12 (1) (2) (3) (4) (5) - Other : 1212 21 -- Fit for human consumption: kg. 30% - 1212 21 90 --- Other algae kg. 30% - 1212 29 90 --- Other algae kg. 30% - 1212 92 00 - - Locust beans (carob) kg. 30% - 1212 93 00 - - Sugar cane kg. 30% - 1212 94 00 - - Chicory roots kg.

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SECTION-II CHAPTER-13 CHAPTER 13 Lac; gums, resins and other vegetable saps and extracts NOTE : 1.- Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extractof aloes and opium. The heading does not apply to: (a) liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading 1704); (b) malt extract (heading 1901); (c) extracts of coffee, tea or mate (heading 2101); (d) vegetable saps or extracts constituting alcoholic beverages (Chapter 22); (e) camphor, glycyrrhizin or other products of heading 2914 or 2938; (f) concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 2939); (g) medicaments of heading 3003 or 3004 or blood - grouping reagents (heading 3822); (h) tanning or dyeing extracts (heading 3201 or 3203); (i) essential oils, concretes, absolutes, resinoids, 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 (j) natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001). Tariff Item Description of goods Unit Rate of duty Standard Prefer- ential Areas (1) (2) (3) (4) (5) 1301 LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) 1301 20 00 - Gum Arabic kg. 30% 20% 1301 90 - Other : --- Natural gums : 1301 90 11 ---- Asian gum kg. 30% - 1301 90 12 ---- African gum kg. 30% - 1301 90 13 ---- Asafoetida kg.

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SECTION-II CHAPTER-13 (1) (2) (3) (4) (5) 1301 90 19 ---- Other kg. 30% - --- Resins : 1301 90 21 ---- Copal kg. 30% - 1301 90 22 ---- Dammar batu kg. 30% - --- Gum resins : 1301 90 31 ---- Myrrh kg. 30% - 1301 90 32 ---- Oilbanum or frankincense kg. 30% - 1301 90 33 ---- Mastic gum kg.

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SECTION-II CHAPTER-13 (1) (2) (3) (4) (5) 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: --- Guargum : 1302 32 31 ---- Chemically treated kg. 30% - 1302 39 -- Other : 1302 39 10 --- Tamarind Kernel Powder kg. 30% - 1302 39 20 --- Kappa carrageenan kg.

SECTION-II CHAPTER-14

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SECTION-II CHAPTER-14 CHAPTER 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included NOTES : 1. This Chapter does not cover the following products which are to be classified in Section XI : vegetable materials or fibres 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. 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 chipwood (heading 4404). 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 Standard Prefer- ential 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.

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SECTION-II CHAPTER-14 (1) (2) (3) (4) (5) 1404 90 30 --- Hard seeds, pips, hulls and nuts, of a kind used kg. 30% - primarily for carving 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.

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SECTION-III CHAPTER-15 SECTION III ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES CHAPTER 15 Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes NOTES : 1. This Chapter does not cover : (a) pig fat or poultry fat of heading 0209; (b) cocoa butter, fat or oil (heading 1804); (c) edible preparations containing by weight more than 15% of the products of heading 0405 (generally Chapter 21); (d) greaves (heading 2301) or residues of headings 2304 to 2306; (e) fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or (f) factice derived from oils (heading 4002). Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510). 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. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 1522. For the purposes of sub-heading 1509 30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/ 100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.

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SECTION-III CHAPTER-15 Tariff Item Description of goods Unit Rate of duty Standard Prefer- ential Areas (1) (2) (3) (4) (5) 1501 PIG FATS (INCLUDING LARD) AND POULTRY FAT, OTHER THAN THAT OF HEADING 0209 OR 1503 kg. 30% - 1501 10 00 - Lard 1501 20 00 - Other pig fat kg. 30% - FATS OF BOVINE ANIMALS , SHEEP OR GOATS, 1502 OTHER THAN THOSE OFHEADING 1503 1502 10 - Tallow: 1502 10 10 --- Mutton tallow kg. 15% - 1502 90 - Other: 1502 90 10 --- Unrendered fats kg. 15% - 1502 90 20 --- Rendered fats or solvent extraction fats kg. 15% - 1503 00 00 LARD STEARIN, LARD OIL, OLEOSTEARIN, OLEO- kg.

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SECTION-III CHAPTER-15 (1) (2) (3) (4) (5) 1504 20 90 --- Other kg. 30% - 1504 30 00 - Fats and oils and their fractions, of marine kg. 30% - mammals 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% - 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% - 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.

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SECTION-III CHAPTER-15 (1) (2) (3) (4) (5) OTHER OILS AND THEIR FRACTIONS, OBTAINED 1510 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% 1511 PALM OIL AND ITS FRACTIONS, WHETHEROR 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% 1511 90 30 --- Refined bleached deodorised palm stearin kg.

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SECTION-III CHAPTER-15 (1) (2) (3) (4) (5) 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% - 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.

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SECTION-III CHAPTER-15 (1) (2) (3) (4) (5) (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% - 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 30 - Castor oil and its fractions: 1515 30 10 --- Edible grade kg. 100% 90% 1515 50 - Seasame oil and its fractions: 1515 50 10 --- Crude oil kg.

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SECTION-III CHAPTER-15 (1) (2) (3) (4) (5) 1516 10 00 - Animal fats and oils and their fractions kg. 100% - 1516 20 - Vegetable fats and oils and their fractions: --- Cotton Seed oil : 1516 20 11 ---- Edible grade kg. 100% - --- Groundnut oil : 1516 20 21 ---- Edible grade kg. 100% - --- Hydrogenated castor oil (opal-wax): 1516 20 31 ---- Edible grade kg. 100% - --- Other: 1516 20 91 ---- Edible grade kg. 100% - 1516 30 00 - Microbial fats and oils and their fractions kg.

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SECTION-III CHAPTER-15 (1) (2) (3) (4) (5) 1520 00 00 GLYCEROL, CRUDE; GLYCEROL WATERS AND kg. 30% - GLYCEROL LYES 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 kg. 30% - vegetables 1521 10 19 ---- 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% - 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 waxes : 1522 00 10 --- Degras kg.

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SECTION-IV CHAPTER-16 SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY NOTE : In this Section the term ―pellets‖ means products which have been agglomerated either directly bycompression or by the addition of a binder in a proportion not exceeding 3 % by weight. CHAPTER 16 Preparations of meat, of fish, of crustaceans, molluscsor other aquatic invertebrates or of insects NOTES : 1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading 0504. Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, insect, fish, crustaceans, molluscs or other aquatic invertebrates, or any combinationthereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103or 2104.

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SECTION-IV CHAPTER-16 (1) (2) (3) (4) (5) 1602 OTHER PREPARED OR PRESERVED MEAT, MEAT OFFAL BLOOD OR INSECTS 1602 10 00 - Homogenised preparations kg. 30% - 1602 20 00 - Of liver of any animal kg. 30% - - Of poultry of heading 0105 : 1602 31 00 -- Of turkeys kg. 30% - 1602 32 00 -- Of fowls of the species Gallus domesticus kg. 30% - - Of swine : 1602 41 00 -- Hams and cuts thereof kg. 30% - 1602 42 00 -- Shoulders and cuts thereof kg.

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SECTION-IV CHAPTER-16 (1) (2) (3) (4) (5) - Caviar and caviar substitutes : 1604 31 00 -- Caviar kg. 30% - 1604 32 00 -- Caviar substitutes kg. 30% - 1605 CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, PREPARED OR PRESERVED 1605 10 00 - Crab kg. 30% - - Shrimps and prawns : 1605 21 00 -- Not in airtight container kg. 30% - 1605 40 00 - Other crustaceans kg. 30% - - Molluscs: 1605 51 00 -- Oysters kg.

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SECTION-IV CHAPTER-17 CHAPTER 17 Sugars and sugar confectionery NOTE : This Chapter does not cover: (a) sugar confectionery containing cocoa (heading 1806); (b) chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; or (c) medicaments or other products of Chapter 30. For the purposes of sub-headings 1701 12, 1701 13 and 1701 14 ―raw sugar‖ means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5 degree. Sub-heading 1701 13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69 degree or more but less than 93 degree. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane. Tariff Item Description of goods Unit Rate of duty Standard Prefer- ential Areas (1) (2) (3) (4) (5) 1701 CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM - Raw sugar not containing added flavouring or colouring matter : 1701 12 00 -- Beet sugar kg. 100% - 1701 13 -- Cane sugar specified in Sub-heading Note 2 to this Chapter: 1701 13 10 --- Cane jaggery kg.

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SECTION-IV CHAPTER-17 (1) (2) (3) (4) (5) 1701 99 90 --- Other kg. 100% - 1702 OTHER SUGARS, INCLUDING CHEMICALLY PURE LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE, IN SOLID FORM; SUGAR SYRUPS NOT CONTAINING ADDED FLAVOURING OR COLOURING MATTER; ARTIFICIAL HONEY, WHETHER OR NOT MIXED WITH NATURAL HONEY; CARAMEL - Lactose and lactose syrup: 1702 11 -- Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter: 1702 11 10 --- In solid form kg. 25% - 1702 19 -- Other : 1702 19 10 --- In solid form kg. 25% - 1702 20 - Maple sugar and maple syrup: 1702 20 10 --- In solid form kg. 30% - 1702 30 - Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: 1702 30 10 --- Glucose, liquid kg. 30% - 1702 30 20 --- Glucose, solid kg.

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SECTION-IV CHAPTER-17 (1) (2) (3) (4) (5) 1702 90 10 --- Palmyra sugar kg. 30% - 1702 90 20 --- Chemically pure maltose kg. 30% - 1702 90 30 --- Artificial honey, whether or not mixed with kg. 30% - natural honey 1702 90 40 --- Caramel kg. 30% - 1702 90 50 --- Insulin syrup kg. 30% - 1703 MOLASSES RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR 1703 10 00 - Cane molasses kg.

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SECTION-IV CHAPTER-18 CHAPTER 18 Cocoa and cocoa preparations NOTES : 1. This Chapter does not cover: (a) food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (b) preparations of headings 0403, 1901, 1902, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.‖;. Heading 1806 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa. Tariff Item Description of goods Unit Rate of duty Standard Prefer- ential Areas (1) (2) (3) (4) (5) 1801 00 00 COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED kg. 15% - 1802 00 00 COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA kg. 30% - WASTE 1803 COCOA PASTE, WHETHER OR NOT DEFATTED 1803 10 00 - Not defatted kg.

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SECTION-IV CHAPTER-18 (1) (2) (3) (4) (5) 1806 90 10 --- Chocolate and chocolate products kg. 30% - 1806 90 20 --- Sugar confectionary containing cocoa kg. 30% - 1806 90 30 --- Spreads containing cocoa kg. 30% - 1806 90 40 --- Preparations containing cocoa for making kg. 30% - beverages 1806 90 90 --- Other kg.

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SECTION-IV CHAPTER-19 CHAPTER 19 Preparations of cereals, flour, starch or milk; pastrycooks’ products NOTES : 1. This Chapter does not cover : (a) except in the case of stuffed products of heading 1902, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insect, fish or crustaceans, molluscs or other aquaticinvertebrates, or any combination thereof (Chapter 16); (b) biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or (c) medicaments or other products of Chapter 30. For the purposes of heading 1901: (a) the term ―groats‖ means cereal groats of Chapter 11; (b) the terms ―f lour‖ and ―m eal‖ means : (1) cereal flour and meal of Chapter 11, and (2) flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 0712), of potatoes (heading 1105) or of dried leguminous vegetables (heading 1106). Heading 1904 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 1806 (heading 1806). For the purposes of heading 1904, the expression ―otherwise prepared‖ means prepared or processed to an extent beyond that provided for in the headings of, or Notes to, Chapter 10 or 11. Tariff Item Description of goods Unit Rate of duty Standard Prefer- ential Areas (1) (2) (3) (4) (5) 1901 MALT EXTRACT; FOOD PREPARATIONS OF FLOUR, GROATS, MEAL, STARCH OR MALT EXTRACT, NOT CONTAINING COCOA OR CONTAINING LESS THAN 40% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED; FOOD PREPARATIONS OF GOODS OF HEADINGS 0401 TO 0404, NOT CONTAINING COCOA OR CONTAINING LESS THAN 5% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED

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SECTION-IV CHAPTER-19 (1) (2) (3) (4) (5) 1901 10 - Preparations suitable for infants or young Children, put up for retail sale: 1901 10 10 --- Malted milk (including powder) kg. 50% - 1901 20 00 - Mixes and doughs for the preparation of kg. 30% - bakers‗ wares of heading 1905 1901 90 - Other : 1901 90 10 --- Malt extract kg. 30% - 1902 PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHERWISE PREPARED, SUCH AS SPAGHETTI, MACARONI, NOODLES, LASAGNE, GNOCCHI, RAVIOLI, CANNELLONI; COUSCOUS, WHETHER OR NOT PREPARED - Uncooked pasta, not stuffed or otherwise prepared : 1902 11 00 -- Containing eggs kg. 30% - 1902 20 - Stuffed pasta, whether or not cooked or otherwise prepared: 1902 20 10 --- Cooked kg. 30% - 1902 30 - Other Pasta : 1902 30 10 --- Dried kg.

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SECTION-IV CHAPTER-19 (1) (2) (3) (4) (5) 1904 10 10 --- Corn flakes kg. 30% - 1904 10 20 --- Paws, Mudi and the like kg. 30% - 1904 10 30 --- Bulgur wheat kg. 30% - 1904 20 - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals : 1904 20 10 --- With millet content 15% or more by weight kg. 30% - 1904 30 00 - Bulgur wheat kg. 30% - 1905 BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS’ WARES, WHETHER OR NOT CONTAINING COCOA; COMMUNION WAFERS, EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND SIMILAR PRODUCTS 1905 10 00 - Crispbread kg.

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SECTION-IV CHAPTER-20 CHAPTER 20 Preparations of vegetables, fruit, nuts or other parts of plants NOTES : 1. This Chapter does not cover : (a) vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11; (b) vegetable fats and oils (Chapter 15); (c) food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insect, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (d) bakers' wares and other products of heading 1905; or (e) homogenised composite food preparations of heading 2104. Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806). Headings 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1(a). Tomato juice, the dry weight content of which is 7% or more is to be classified in heading 2002. For the purposes of heading 2007, the expression ―obtained by cooking‖ means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.

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SECTION-IV CHAPTER-20 refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20°C or corrected for 20°C if the reading is made at a different temperature. Tariff Item Description of goods Unit Rate of duty Standard Prefer- ential Areas (1) (2) (3) (4) (5) 2001 VEGETABLES, FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS, PREPARED OR PRESERVED BY VINEGAR OR ACETIC ACID 2001 10 00 - Cucumbers and gherkins kg. 30% - 2002 TOMATOES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID 2002 10 00 - Tomatoes, whole or in pieces kg. 30% - 2003 MUSHROOMS AND TRUFFLES, PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID 2003 10 00 - Mushrooms of the genus Agaricus kg. 30% - 2003 90 - Other: 2003 90 10 --- Truffles kg. 30% - 2004 OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, FROZEN, OTHER THAN PRODUCTS OF HEADING 2006 2004 10 00 - Potatoes kg.

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SECTION-IV CHAPTER-20 (1) (2) (3) (4) (5) 2005 60 00 - Asparagus kg. 30% - 2005 80 00 - Sweet corn (Zea mays var. saccharata) kg. 30% - - Other vegetables and mixtures of vegetables: 2005 91 00 -- Bamboo shoots kg. 30% - 2006 00 00 VEGETABLES, FRUITS, NUTS, FRUIT-PEEL AND kg. 30% - OTHER PARTS OF PLANTS, PRESERVED BY SUGAR (DRAINED, GLACE OR CRYSTALLISED) 2007 JAMS, FRUIT JELLIES, MARMALADES, FRUITOR NUT PUREE AND FRUIT OR NUT PASTES, OBTAINED BY COOKING, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER 2007 10 00 - Homogenised preparations kg. 30% - - Other : 2007 91 00 -- Citrus fruit kg.

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SECTION-IV CHAPTER-20 (1) (2) (3) (4) (5) 2008 40 00 - Pears kg. 30% - 2008 70 00 - Peaches, including nectarines kg. 30% - 2008 80 00 - Strawberries kg. 30% - - Other, including mixtures other than those of sub-heading 2008 19 : 2008 91 00 -- Palm hearts kg. 30% - 2008 93 00 -- Cranberries (Vaccinium macrocarpon, Vaccinium kg. 30% - oxycoccos); lingonberries (Vaccinium vitis-idaea) 2008 97 00 -- Mixtures kg.

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SECTION-IV CHAPTER-20 (1) (2) (3) (4) (5) 2009 61 00 -- Of a Brix value not exceeding 30 kg. 50% - - Apple juice : 2009 71 00 -- Of a Brix value not exceeding 20 kg. 50% - - Juice of any other single fruit, nut or vegetable: 2009 81 00 -- Cranberries (Vaccinium macrocarpon, Vaccinium kg. 50% - oxycoccos) juice; lingonberries (Vaccinium vitis- idaea)Vaccinium vitis-idaea ) juice 2009 89 -- Other: 2009 89 10 --- Mango juice kg. 50% - 2009 90 00 - Mixtures of juices kg.

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SECTION-IV CHAPTER-21 CHAPTER 21 Miscellaneous edible preparations NOTES : 1. This Chapter does not cover: (a) mixed vegetables of heading 0712; (b) roasted coffee substitutes containing coffee in any proportion (heading 0901); (c) flavoured tea (heading 0902); (d) spices or other products of headings 0904 to 0910; (e) food preparations, other than the products described in heading 2103 or 2104, containing more than 20 % by weight of sausage, meat, meat offal, blood, insect, fish or crustaceans, molluscs or other aquaticinvertebrates, or any combination thereof (Chapter 16); (f) products of heading 2404; (g) yeast put up as a medicament or other products of heading 3003 or 3004; or (h) prepared enzymes of heading 3507. Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 2101. For the purposes of heading 2104, the expression ―homogenised composite food preparations‖ means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250g . For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

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SECTION-IV CHAPTER-21 (a) protein concentrates and textured protein substances; (b) preparations for use, either directly or after processing (such as cooking, dissolving or boiling in water, milk or other liquids), for human consumption; (c) preparations consisting wholly or partly of foodstuffs, used in the making of beverages of food preparations for human consumption; (d) powders for table creams, jellies, ice-creams and similar preparations, whether or not sweetened; (e) flavouring powders for making beverages, whether or not sweetened; (f) preparations consisting of tea or coffee and milk powder, sugar and any other added ingredients; (g) preparations (for example, tablets) consisting of saccharin and foodstuff, such as lactose, used for sweetening purposes; (h) pre-cooked rice, cooked either fully or partially and their dehydrates; and (i) preparations for lemonades or other beverages, consisting, for example, of flavoured or coloured syrups, syrup flavoured with an added concentrated extract, syrup flavoured with fruit juices and concentrated fruit juice with added ingredients. Tariff item 2106 90 99 includes sweet meats commonly known as ―Misthans‖ or ―Mithai‖ or called by any other name. They also include products commonly known as ―Namkeens‖, ―mixtures‖, ―Bhujia‖, ―Chabena‖ or called by any other name. Such products remain classified in these sub-headings irrespective of the nature of their ingredients. Tariff Item Description of goods Unit Rate of d uty Standard Prefer- ential Areas (1) (2) (3) (4) (5) 2101 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONS WITH A BASIS OF THESE PRODUCTS OR WITH A BASIS OF COFFEE, TEA OR MATE; ROASTED CHICORY AND OTHER ROASTED COFFEE SUBSTITUTES, AND EXTRACTS, ESSENCES AND CONCENTRATES THEREOF - Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee : 2101 11 -- Extracts, essences and concentrates: 2101 11 10 --- Instant coffee, flavoured kg. 30% - 2101 11 20 --- Instant coffee, not flovered kg.

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SECTION-IV CHAPTER-21 (1) (2) (3) (4) (5) 2101 20 - Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate : 2101 20 10 --- Instant tea kg. 30% - 2101 20 20 --- Quick brewing black tea kg. 30% - 2101 30 - Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof : 2101 30 10 --- Roasted chicory kg. 30% - 2101 30 20 --- Roasted coffee substitutes kg. 30% - 2102 YEASTS (ACTIVE OR INACTIVE); OTHER SINGLE CELL MICRO-ORGANISMS, DEAD (BUT NOT INCLUDING VACCINES OF HEADING 3002); PREPARED BAKING POWDERS 2102 10 - Active yeasts : 2102 10 10 --- Culture yeast kg. 30% - 2102 10 20 --- Baker‗s yeast kg.

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SECTION-IV CHAPTER-21 (1) (2) (3) (4) (5) 2104 10 10 --- Dried kg. 30% - 2104 20 00 - Homogenised composite food preparations kg. 30% - 2105 00 00 ICECREAM AND OTHER EDIBLE ICE, WHETHER kg. 30% - OR NOT CONTAINING COCOA 2106 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED 2106 10 00 - Protein concentrates and textured protein kg. 40% - substances 2106 90 - Other: --- Soft drink concentrates : 2106 90 11 ---- Sharbat kg. 150% - 2106 90 20 --- Pan masala kg.

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SECTION-IV CHAPTER-22 CHAPTER 22 Beverages, spirits and vinegar NOTES : 1. This Chapter does not cover: (a) products of this Chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103); (b) sea water (heading 2501); (c) distilled or conductivity water or water of similar purity (heading 2853); (d) acetic acid of concentration exceeding 10 % by weight of acetic acid (heading 2915); (e) medicaments of heading 3003 or 3004; or (f) perfumery or toilet preparations (Chapter 33). For the purposes of this Chapter and of Chapters 20 and 21, the ―alcoholic strength by volume‖ shall be determined at a temperature of 20° C. For the purposes of heading 2202, the term ―non-alcoholic beverages‖ means beverages of an alcoholic strength by volume not exceeding 0.5 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate. SUB-HEADING NOTE : For the purposes of sub-heading 2204 10, the expression ―sparkling wine‖ means wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 3 bars.

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SECTION-IV CHAPTER-22 (1) (2) (3) (4) (5) AND OTHER NON-ALCOHOLIC BEVERAGES, NOT INCLUDING FRUIT, NUT OR VEGETABLE JUICES OF HEADING 2009 2202 10 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured : 2202 10 10 --- Aerated waters l 30% - 2202 10 20 --- Lemonade l 30% - 2202 10 90 --- Other l 30% - - Other : 2202 91 00 -- Non alcoholic beer l 30% - 2202 99 -- Other: 2202 99 10 --- Soya milk drinks, whether or not sweetened l 30% - or flavoured 2202 99 20 --- Fruit pulp or fruit juice based drink l 30% - 2202 99 30 --- Beverages containing milk l 30% - 2202 99 90 --- Other l 30% - 2203 00 00 BEER MADE FROM MALT l 100% - 2204 WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF HEADING 2009 2204 10 00 - Sparkling wine l 150% - - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol : 2204 21 -- In containers holding 2 l or less: 2204 21 10 --- Port and other red wines l 150% - 2204 21 20 --- Sherry and other white wines l 150% - 2204 21 90 --- Other l 150% - 2204 22 -- In containers holding more than 2 l but not more than 10 l: 2204 22 10 --- Port and other red wines l 150% - 2204 22 20 --- Sherry and other white wines l 150% - 2204 22 90 --- Other l 150% - 2204 29 -- Other : 2204 29 10 --- Port and other red wines l 150% - 2204 29 20 --- Sherry and other white wines l 150% - 2204 29 90 --- Other l 150% - 2204 30 00 - Other grape must l 150% - 2205 VERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES 2205 10 00 - In containers holding 2 l or less l 150% -

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SECTION-IV CHAPTER-22 (1) (2) (3) (4) (5) 2205 90 00 - Other l 150% - 2206 00 00 OTHER FERMENTED BEVERAGES (FOR l 150% - EXAMPLE, CIDER, PERRY, MEAD SAKE); MIXTURES OF FERMENTED BEVERAGES AND MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED OR INCLUDED 2207 UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH 2207 10 - Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher: --- Rectified spirit : 2207 10 11 ---- Concentrates of alcoholic beverages l 150% - 2207 10 19 ---- Other l 150% - 2207 10 90 --- Other l 150% - 2207 20 00 - Ethyl alcohol and other spirits, denatured, of l 5% - any strength 2208 UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL.; SPIRIT, LIQUEURS AND OTHER SPIRITNOUS BEVERAGES 2208 20 - Spirits obtained by distilling grape wine or grape marc : --- In containers holding 2 l or less: 2208 20 11 ---- Brandy l 150% - 2208 20 19 ---- Other l 150% - --- Other 2208 20 91 ---- Brandy l 150% - 2208 20 99 ---- Other l 150% - 2208 30 - Whiskies : l 150% - --- In containers holding 2 l or less : 2208 30 11 ---- Bourbon whiskey l 150% - 2208 30 12 ---- Scotch l 150% - 2208 30 13 ---- Blended l 150% - 2208 30 19 ---- Other l 150% - --- Other 2208 30 91 ---- Bourbon whiskey l 150% - 2208 30 92 ---- Scotch l 150% -

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SECTION-IV CHAPTER-22 (1) (2) (3) (4) (5) 2208 30 93 ---- Blended l 150% - 2208 30 99 ---- Other l 150% - 2208 40 - Rum and other spirits obtained by distilling fermented sugarcane products: --- In containers holding 2 l or less : 2208 40 11 ---- Rum l 150% - 2208 40 12 ---- Other l 150% - --- Other: 2208 40 91 ---- Rum l 150% - 2208 40 92 ---- Other l 150% - --- Other 2208 50 - Gin and Geneva : --- In containers holding 2 l or less : 2208 5011 ---- Gin l 150% - 2208 50 12 ---- Geneva l 150% - --- Other : 2208 50 91 ---- Gin l 150% - 2208 50 92 ---- Geneva l 150% - 2208 60 00 - Vodka l 150% - 2208 70 - Liqueurs and cordials : --- In containers holding 2 l or less : 2208 70 11 ---- Liqueurs l 150% - 2208 70 12 ---- Cordials l 150% - --- Other : 2208 70 91 ---- Liqueurs l 150% - 2208 70 92 ---- Cordials l 150% - 2208 90 - Other : --- In containers holding 2 l or less : 2208 90 11 ---- Tequila l 150% - 2208 90 12 ---- Indenatured ethyl alcohol l 150% - 2208 90 19 ---- Other l 150% - --- Other 2208 90 91 ---- Tequila l 150% - 2208 90 92 ---- Indenatured ethyl alcohol l 150% - 2208 90 99 ---- Other l 150% - 2209 VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID 2209 00 - Vinegar and substitutes for vinegar obtained from acetic acid: 2209 00 10 --- Brewed vinegar l 30% - 2209 00 20 --- Synthetic vinegar l 30% - 2209 00 90 --- Other l 30% -

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SECTION-IV CHAPTER-23 CHAPTER 23 Residues and waste from the food industries; prepared animal fodder NOTE : Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing. SUB-HEADING NOTE : For the purposes of sub-heading 2306 41, the expression ―low erucic acid rape or colza seeds‖ means seeds as defined in sub-heading Note 1 to Chapter 12. Tariff Item Description of goods Unit Rate of duty Standard Prefer- ential Areas (1) (2) (3) (4) (5) 2301 FLOURS, MEALS AND PELLETS, OF MEAT OR MEAT OFFAL, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, UNFIT FOR HUMAN CONSUMPTION; GREAVES 2301 10 - Flours, meals and pellets, of meat or meat offal; greaves : 2301 10 10 --- Meat meals and pellets (including tankage) kg. 15% - 2301 10 90 --- Other (including greaves) kg. 15% - 2301 20 - Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates : --- Fish meal, unfit for human consumption: 2301 20 11 ---- In powder form kg.

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SECTION-IV CHAPTER-23 (1) (2) (3) (4) (5) 2302 BRAN, SHARPS AND OTHER RESIDUES, WHETHER OR NOT IN THE FORM OF PELLETS, DERIVED FROM THE SIFTING, MILLING OR OTHER WORKING OF CEREALS OR OF LEGUMINOUS PLANTS 2302 10 - Of maize (corn) : 2302 10 10 --- Maize bran kg. 15% - 2302 40 00 - Of other cereals kg. 15% - 2302 50 00 - Of leguminous plants kg. 15% - 2303 RESIDUES OF STARCH MANUFACTURE AND SIMILAR RESIDUES, BEET-PULP, BAGASSE AND OTHER WASTE OF SUGAR MANUFACTURE, BREWING OR DISTILLING DREGS AND WASTE, WHETHER OR NOT IN THE FORM OF PELLETS 2303 10 00 - Residues of starch manufacture and kg. 15% - similar residues 2303 20 00 - Beet-pulp, bagasse and other waste of sugar kg. 15% - manufacture 2303 30 00 - Brewing or distilling dregs and waste kg.

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SECTION-IV CHAPTER-23 (1) (2) (3) (4) (5) RESULTING FROM THE EXTRACTION OF GROUND-NUT OIL 2305 00 - Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil: 2305 00 10 --- Oil-cake and oil-cake meal of ground-nut, kg. 15% - expeller variety 2305 00 20 --- Oil-cake and oil-cake meal of ground-nut, kg. 15% - solvent extracted variety (defatted) 2305 00 90 --- Other kg. 15% - 2306 OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF VEGETABLE OR MICROBIAL FATS OR OILS, OTHER THAN THOSE OF HEADING 2304 OR 2305 2306 10 - Of cotton seeds : 2306 10 10 --- Oil-cake and oil-cake meal, decorticated kg. 15% - expeller variety 2306 10 20 --- Oil-cake and oil-cake meal, decorticated, kg. 15% - solvent extracted (defatted) variety 2306 10 30 --- Oil-cake and oil-cake meal, undecorticated, kg.

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SECTION-IV CHAPTER-23 (1) (2) (3) (4) (5) 15% 2306 30 90 --- Other kg. - - Of rape or colza seeds: 2306 41 00 -- Of low erucic acid rape or colza seeds kg. 15% - 2306 50 - Of coconut or copra : 2306 50 10 --- Oil-cake and oil-cake meal, expeller variety kg. 15% - 2306 50 20 --- Oil-cake and oil-cake meal, solvent extracted kg. 15% - (defatted) variety 2306 50 90 --- Other kg. 15% - 2306 60 00 - Of palm nuts or kernels kg. 15% - 2306 90 - Other: --- Oil-cake and oil-cake meal, expeller variety : 2306 90 11 ---- Of mowra seeds kg.

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SECTION-IV CHAPTER-23 (1) (2) (3) (4) (5) 15% 2307 00 00 WINE LEES; ARGOL kg. - 2308 00 00 VEGETABLE MATERIALS AND VEGETABLE WASTE, kg. 15% - VEGETABLE RESIDUES AND BY-PRODUCTS, WHETHER OR NOT IN THE FORM OF PELLETS, OF A KIND USED IN ANIMAL FEEDING, NOT ELSEWHERE SPECIFIED OR INCLUDED 2309 PREPARATIONS OF A KIND USED IN ANIMAL FEEDING 2309 10 00 - Dog or cat food, put up for retail sale kg. 20% - 2309 90 - Other : 2309 90 10 --- Compounded animal feed kg. 15% - 2309 90 20 --- Concentrates for compound animal feed kg. 15% - --- Feeds for fish (prawn, etc.) : 2309 90 31 ---- Prawn and shrimps feed kg. 15% - 2309 90 32 ---- Fish feed in powdered form kg.

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SECTION-IV CHAPTER-24 CHAPTER 24 Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body NOTE : (1) This Chapter does not cover medicinal cigarettes (Chapter 30). (2) Any products classifiable in heading 2404 and any other heading of the Chapter are to be classified in heading 2404. (3) For the purposes of heading 2404, the expression ―inhalation without combustion‖ means inhalation through heated delivery or other means, without combustion. SUB-HEADING Note: For the purposes of sub-heading 2403 11, the expression ―water pipe tobacco‖ means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not contain-ing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this sub-heading. SUPPLEMENTRY NOTES : For the purposes of this Chapter: (1) ―tobacco‖ means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plantwhile still attached to the earth. (2) ―cut-tobacco‖ means the prepared or processed cut-to-size tobacco which is generally blended or moisturised to a desired extent for use in the manufacture of machine - rolled cigarettes. (3) ―smoking mixtures for pipes and cigarettes‖ of sub-heading 2403 10 does not cover ― Gudaku‖. Tariff Item Description of goods Unit Rate of duty Standard Prefer- ential Areas (1) (2) (3) (4) (5) 2401 UNMANUFACTURED TOBACCO; TOBACCO REFUSE 2401 10 - Tobacco, not stemmed or stripped : 2401 10 10 --- Flue cured virginia tobacco kg. 30% - 2401 10 20 --- Sun cured country (natu) tobacco kg.

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SECTION-IV CHAPTER-24 (1) (2) (3) (4) (5) 2401 20 10 --- Flue cured virginia tobacco kg. 30% - 2401 20 20 --- Sun cured country (natu) tobacco kg. 30% - 2401 20 30 --- Sun cured virginia tobacco kg. 30% - 2401 20 40 --- Burley tobacco kg. 30% - 2401 20 50 --- Tobacco for manufacture of biris kg. 30% - 2401 20 60 --- Tobacco for manufacture of kg.

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SECTION-IV CHAPTER-24 (1) (2) (3) (4) (5) 2402 20 90 --- Other Tu 30% - 2402 90 - Other : 2402 90 10 --- Cigarettes of tobacco substitutes Tu 30% - 2402 90 20 --- Cigarillos of tobacco substitutes Tu 30% - 2402 90 90 --- Other Tu 30% - 2403 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; ―HOMOGENISED‖ OR ―RECONSTITUTED‖ TOBACCO; TOBACCO EXTRACTS AND ESSENCES - Smoking tobacco, whether or not containing tobacco substitutes in any proportion : 2403 11 -- Water pipe tobacco specified in Sub-heading Note to this Chapter: 2403 11 10 --- Hookah or gudaku tobacco kg. 30% - 2403 19 -- Other: 2403 19 10 --- Smoking mixtures for pipes and cigarettes kg. 30% - --- Biris: 2403 19 21 ---- Other than paper rolled biris, manufactured without Tu 30% - the aid of machine 2403 19 29 ---- Other Tu 30% - 2403 19 90 --- Other kg. 30% - - Other : 2403 91 00 -- ―Homogenised‖ or ―reconstituted‖ tobacco kg. 30% - 2403 99 -- Other : 2403 99 10 --- Chewing tobacco kg. 30% - 2403 99 20 --- Preparations containing chewing tobacco kg.

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SECTION-V CHAPTER-25 SECTION V MINERAL PRODUCTS CHAPTER 25 Salt; sulphur; earths and stone; plastering materials, lime and cement NOTES: 1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminatingthe impurities without changingthe structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallization), but not products that have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading. The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use. This Chapter does not cover : (a) sublimed sulphur, precipitated sulphur and colloidal sulphur (heading 2802); (b) earth colours containing 70% or more by weight of combined iron evaluated as Fe O (heading 2 3 2821); (c) medicaments and other products of Chapter 30; (d) perfumery, cosmetic or toilet preparations (Chapter 33); (e) dolomite ramming mix (heading 3816); (f) setts, curbstones and flagstones (heading 6801); mosaic cubes or the like (heading 6802); roofing, facing or damp course slates (heading 6803); (g) precious or semi-precious stones (heading 7102 or 7103); (h) cultured crystals (other than optical elements) weighing not less than 2.5g each, of sodium chloride or of magnesium oxide, of heading 3824; optical elements of sodium chloride or of magnesium oxide (heading 9001); (ij) billiard chalks (heading 9504); or (k) writing or drawing chalks and tailors‗ chalks (heading 9609). Any products classifiable in heading 2517 and any other heading of this Chapter are to be classified in heading 2517. Heading 2530 applies, inter alia, to : vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.

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SECTION-V CHAPTER-25 SUPPLEMENTARY NOTE : In heading 2523, ―sagol‖ means cement obtained by heating limestone and burnt coal in a kiln; and ―ashmoh‖ means cement obtained by fine grinding of paddy husk, ash and hydrated lime with an additive. Tariff Item Description of goods Unit Rate of duty Standard Prefer- ential Areas (1) (2) (3) (4) (5) 2501 SALT (INCLUDING TABLE SALT AND DENATURED SALT) AND PURE SODIUM CHLORIDE, WHETHER OR NOT IN AQUEOUS SOLUTION OR CONTAINING ADDED ANTI-CAKING OR FREE FLOWING AGENTS; SEA WATER 2501 00 - Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti- caking or free flowing agents;Sea water : 2501 00 10 --- Common salt (including iodised salt) kg. 5% - 2502 00 00 UNROASTED IRON PYRITES kg. 5% - 2503 SULPHUR OF ALL KINDS, OTHER THAN SUBLIMED SULPHUR, PRECIPITATED SULPHUR AND COLLODIAL SULPHUR 2503 00 - Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and collodial sulphur : 2503 00 10 --- Sulphur recovered as by-product in refining kg. 2.5% - of crude oil 2503 00 90 --- Other kg. 5% - 2504 NATURAL GRAPHITE 2504 10 - In powder or in flakes : 2504 10 10 --- Graphite, crystalline kg.

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SECTION-V CHAPTER-25 (1) (2) (3) (4) (5) 2505 NATURAL SANDS OF ALL KINDS, WHETHER OR NOT COLOURED, OTHER THAN METAL-BEARING SANDS OF CHAPTER 26 2505 10 - Silica sands and quartz sands: --- Silica sands : 2505 10 11 ---- Processed (white) kg. 5% - 2505 10 12 ---- Processed (brown) kg. 5% - 2505 10 20 --- Quartz sands kg. 5% - 2506 QUARTZ (OTHER THAN NATURAL SANDS); QUARTZITE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE 2506 10 - Quartz: 2506 10 10 --- In lumps kg. 5% - 2506 20 - Quartzite : 2506 20 10 --- In lumps kg. 5% - 2507 KAOLIN AND OTHER KAOLINIC CLAYS, WHETHER OR NOT CALCINED 2507 00 - Kaolin and other kaolinic clays, whether or not calcined : 2507 00 10 --- Crude kg.

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SECTION-V CHAPTER-25 (1) (2) (3) (4) (5) 5% 2508 30 30 --- Plastic kg. - 2508 30 90 --- Other kg. 5% - 2508 40 - Other clays : 5% 2508 40 10 --- Ball clay kg. 5% - 2508 50 - Andalusite, kyanite and sillimanite: 5% 2508 50 10 --- Andalusite kg. 5% - --- Kyanite : 2508 50 21 ---- Crude, other than calcined kg. - 2508 50 22 ---- Processed, other than calcined (washed or kg. 5% - ground or screened or beneficiated) 5% 2508 50 23 ---- Calcined kg. - --- Sillimanite : 5% 2508 50 31 ---- Lumps kg. 5% - 2508 50 32 ---- Fines (including sand) kg.

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SECTION-V CHAPTER-25 (1) (2) (3) (4) (5) 2512 - SILICEOUS FOSSIL MEALS (FOR EXAMPLE, KIESELGUHR, TRIPOLITE AND DIATOMITE) AND SIMILAR SILICEOUS EARTHS, WHETHEROR NOT CALCINED, OF AN APPARENT SPECIFICGRAVITY OF 1 OR LESS 2512 00 - Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less : 2512 00 10 --- Kieselguhr kg. 5% - 2513 PUMICE STONES; EMERY; NATURAL CORUNDUM, NTURAL GARNET AND OTHER NATRUAL ABRASIVES, WHETHER OR NOT HEAT-TREATED 2513 10 00 - Pumice stone kg. 5% - 2513 20 - Emery, natural corundum, natural garnet and other natural abrasives : 2513 20 10 --- Emery kg. 5% - 2513 20 20 --- Natural corundum kg. 5% - 2513 20 30 --- Natural garnet kg. 5% - 2514 00 00 SLATE, WHETHER OR NOT ROUGHLY TRIMMED kg.

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SECTION-V CHAPTER-25 (1) (2) (3) (4) (5) 2515 12 90 --- Other kg. 40% - 2515 20 - Ecaussine and other calcareous monumental or building stone; alabaster : 2515 20 10 --- Alabaster kg. 10% - 2516 GRANITE, PORPHYRY, BASALT, SANDSTONE AND OTHER MONUMENTAL OR BUILDING STONE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE - Granite : 2516 11 00 -- Crude or roughly trimmed kg. 40% - 2516 12 00 -- Merely cut, by sawing or otherwise, into kg. 40% - blocks or slabs of a rectangular (including square) shape 2516 20 00 - Sandstone kg. 10% - 2516 90 - Other monumental or building stone : 2516 90 10 --- Pakur stone kg.

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SECTION-V CHAPTER-25 (1) (2) (3) (4) (5) incorporating the materials cited in sub-heading 2517 10 2517 30 00 - Tarred macadam kg. 5% - - Granules, chippings and powder, of stone of heading 2515 or 2516, whether or not heat treated : 2517 41 00 -- Of marble kg. 5% - 2518 DOLOMITE, WHETHER OR NOT CALCINED OR SINTERED, INCLUDING DOLOMITE ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE; 2518 10 00 - Dolomite not calcined or sintered kg. 10% - 2518 20 00 - Calcined or sintered dolomite kg. 10% - 2519 NATURAL MAGNESIUM CARBONATE (MAGNESITE); FUSED MAGNESIA; DEAD-BURNED (SINTERED) MAGNESIA, WHETHER OR NOT CONTAINING SMALL QUANTITIES OF OTHER OXIDES ADDED BEFORE SINTERING; OTHER MAGNESIUM OXIDE, WHETHER OR NOT PURE 2519 10 00 - Natural magnesium carbonate (magnesite) kg. 5% - 2519 90 - Other: 2519 90 10 --- Fused magnesia (natural) kg.

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SECTION-V CHAPTER-25 (1) (2) (3) (4) (5) 2520 20 10 --- Calcined kg. 5% - 2521 - LIMESTONE FLUX; LIMESTONE AND OTHER CALCAREOUS STONES, OF A KIND USED FOR THE MANUFACTURE OF LIME OR CEMENT 2521 00 - Limestone flux; limestone and other calcareous stones, of a kind used for the manufacture of lime or cement: 2521 00 10 --- Limestone flux (L.D., below 1% SiO ) kg. 5% - 2522 QUICKLIME, SLAKED LIME AND HYDRAULIC LIME, OTHER THAN CALCIUM OXIDE AND HYDROXIDE OF HEADING 2825 2522 10 00 - Quicklime kg. 5% - 2522 30 00 - Hydraulic lime kg. 5% - 2523 PORTLAND CEMENT, ALUMINOUS CEMENT, SLAG CEMENT, SUPERSULPHATE CEMENT AND SIMILAR HYDRAULIC CEMENTS, WHETHER OR NOT COLOURED OR IN THE FORM OF CLINKERS 2523 10 00 - Cement clinkers kg. 10% - - Portland cement: 2523 21 00 -- White cement, whether or not artificially kg.

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SECTION-V CHAPTER-25 (1) (2) (3) (4) (5) 2524 90 12 ---- Amphibole kg. 10% - 2524 90 13 ---- Crysolite kg. 10% - --- Fibre raw, beaten or washed or graded to length : 2524 90 21 ---- Chrysotile kg. 10% - 2524 90 22 ---- Amphibole kg. 10% - 2524 90 23 ---- Crysolite kg. 10% - --- Flakes or powder: 2524 90 31 ---- Chrysotile kg.

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SECTION-V CHAPTER-25 (1) (2) (3) (4) (5) OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE; TALC 2526 10 - Not crushed, not powdered : 2526 10 10 --- Steatite (soap stone, etc.) block kg. 5% - 2526 10 20 --- Steatite (soap stone, etc.) lumps kg. 5% - 2526 20 00 - Crushed or powdered kg. 5% - 2528 NATURAL BORATES AND CONCENTRATES THEREOF (WHETHER OR NOT CALCINED), BUT NOT INCLUDING B O RAT E S S E PA R AT E D F ROM N ATUR AL B RIN E ; NATURAL BORIC ACID CONTAINING NOT MORE THAN 85% OF H BO CALCULATED ON THE DRY WEIGHT 3 3 2528 00 - Natural borates and concentrates thereof (Whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H BO calculated on the dry 3 3 weight: 2528 00 10 --- Natural sodium borates and concentrates thereof kg. 2.5% - (whether or not calcined) 2528 00 20 --- Natural boric acid containing not more than 85% kg. 2.5% - of H BO ( calculated on the dry weight ) 3 3 2528 00 30 --- Natural calcium borates and concentrates thereof kg.

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SECTION-V CHAPTER-25 (1) (2) (3) (4) (5) 5% 2530 10 20 --- Perlite kg. - 2530 10 90 --- Others (including powder) kg. 5% - 2530 20 00 - Kieserite, epsomite (natural magnesium kg. 5% - sulphates) 2530 90 - Other : 2530 90 10 --- Meerschaum (whether or not in polished kg. 5% - pieces) and amber agglomerated; meerachaum and agglomerated amber in plates, rods, etc., not worked after moulding jet 2530 90 20 --- Natural arsenic sulphides (such as orpiment) kg. 5% - 2530 90 40 --- Ores and concentrates of rare earth metals kg. 5% - 2530 90 50 --- Wollastonite kg.

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SECTION-V CHAPTER-26 CHAPTER 26 Ores, slag and ash NOTES: 1. This Chapter does not cover: (a) slag or similar industrial waste prepared as macadam (heading 2517); (b) natural magnesium carbonate (magnesite), whether or not calcined (heading 2519 ) ; (c) sludges from the storage tanks of petroleum oils, consisting mainly of such oils (2710 ) ; (d) basic slag of Chapter 31; (e) slag wool, rock wool or similar mineral wools (heading 6806); (f) waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 7112 or 8549); or (g) copper, nickel or cobalt mattes produced by any process of smelting (Section XV). For the purposes of headings 2601 to 2617, the term ―ores‖ means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 2844 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry. Heading 2620 applies only to: (a) slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incinerationof municipal waste (heading 2621); and (b) slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds. For the purposes of sub-heading 2620 21, ―leaded gasoline sludges and leaded anti- knock compound sludges‖ mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.

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SECTION-V CHAPTER-26 Tariff Item Description of goods Unit Rate of duty Standard Prefer- ential Areas (1) (2) (3) (4) (5) 2601 IRON ORES AND CONCENTRATES, INCLUDING ROASTED IRON PYRITES - Iron ores and concentrates, other than roasted iron pyrites : 2601 11 -- Non-agglomerated : --- Iron ore lumps (60% Fe or more) 2601 11 11 ---- 60% Fe or more but below 62% Fe kg. 2.5% - 2601 11 12 ---- 62% Fe or more but below 65% Fe kg. 2.5% - 2601 11 19 ---- 65% Fe and above kg. 2.5% - --- Iron ore lumps (below 60% Fe, including black iron ore containing upto 10% Mn) 2601 11 21 ---- below 55% Fe kg. 2.5% - 2601 11 22 ---- 55% Fe or more but below 58% Fe kg. 2.5% - 2601 11 29 ---- 58% Fe or more but below 60% Fe kg.

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SECTION-V CHAPTER-26 (1) (2) (3) (4) (5) 2602 00 20 --- Manganese ore (44% or more but kg. 2.5% - below 46%) 2602 00 30 --- Manganese ore (40% or more but kg. 2.5% - below 44%) 2602 00 40 --- Manganese ore (35% or more kg. 2.5% - but below 40%) 2602 00 50 --- Manganese ore (30% or more kg. 2.5% - but below 35%) 2602 00 60 --- Ferruginous (10% or more kg. 2.5% - but below 30%) 2602 00 70 --- Manganese ore sinters, agglomerated kg.

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SECTION-V CHAPTER-26 (1) (2) (3) (4) (5) 2612 10 00 - Uranium ores and concentrates kg. Free - 2612 20 00 - Thorium ores and concentrates kg. 2.5% - 2613 MOLYBDENUM ORES AND CONCENTRATES 2613 10 00 - Roasted kg. 2.5% - 2614 - TITANIUM ORES AND CONCEN TRATES 2614 00 - Titanium ores and concentrates : 2614 00 10 --- Ilmenite, unprocessed kg. 2.5% - 2614 00 20 --- Ilmenite, upgraded (beneficiated ilmenite kg. 2.5% - including ilmenite ground) --- Rutile : 2614 00 31 ---- Rare earth oxides including rutile sand kg.

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SECTION-V CHAPTER-26 (1) (2) (3) (4) (5) 2619 00 90 --- Other kg. 5 % - 2620 SLAG, ASH AND RESIDUES (OTHER THAN FROM THE MANUFACTURE OF IRON OR STEEL), CONTAINING ARSENIC, METALS OR THEIR COMPOUNDS - Containing mainly zinc : 2620 11 00 -- Hard zinc spelter kg. 5% - 2620 19 -- Other: 2620 19 10 --- Zinc dross kg. 5% - - Containing mainly lead : 2620 21 00 -- Leaded gasoline sludges and leaded kg. 5% - anti-knock compound sludges 2620 29 - - Other: 2620 29 10 --- Lead dross kg. 5% - 2620 30 - Containing mainly copper : 2620 30 10 --- Brass dross kg.

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SECTION-V CHAPTER-27 CHAPTER 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes NOTES : 1. This Chapter does not cover: (a) separate chemically defined organic compounds other than pure methane and propane which are to be classified in heading 2711; (b) medicaments of heading 3003 or 3004; or (c) mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805. References in heading 2710 to ―petroleum oils and oils obtained frombituminous minerals‖ include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by anyprocess, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents. However, the references do not include liquid synthetic polyolefins of which less than 60% by volume 0 distils at 300 C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39). For the purposes of heading 2710, ―waste oils‖ means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. Theseinclude: (a) such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils); (b) sludgeoils fromthestoragetanks of petroleumoils, mainlycontainingsuchoilsandhighconcentration of additives (for example, chemicals) used in the manufacture of the primary products ; and (c) such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tankwashings, or fromthe use of cutting oils for machining operations.

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SECTION-V CHAPTER-27 In this Chapter, reference to any standard of the Bureau of Indian Standards refers to the last published version of that standard. Illustration : IS 1459 refers to IS 1459: 2018 and not to IS 1459: 1974 (a) ―motor spirit‖ means any hydrocarbon oil (excluding crude mineral oil) which has its flash point 0 below 25 C and which either by itself or in admixture with any other substance, is suitable for use as fuel in spark ignition engines. ―Special boiling point spirits (tariff item Nos. 2710 12 11, 2710 12 12 and 2710 12 13)‖ means light oils, as defined in Sub-heading Note 4, not containing any anti-knock preparations , and 0 with a difference of not more than 60 C between the temperatures at which 5% and 90% by volume ( including losses) distil; (b) ―natural gasoline liquid (NGL)‖ is a low–boilingliquid petroleumproduct extracted from Natural Gas; (c) ―superior kerosine oil (SKO)‖ means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS : 1459-1974 (Reaffirmed in the year 1996); (d) ―aviation turbine fuel (ATF)‖ means any hydrocarbon oil conforming to the Indian Standards Specificationof Bureau of Indian Standards IS : 1571:1992:2000; (e) ―high speed diesel (HSD)‖ means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS: 1460:2005; (f) ―light dieseloil (LDO)‖ meansanyhydrocarbonoil conformingto the Indian Standards Specification of Bureau of Indian Standards IS: 15770:2008; (g) ―fuel oil‖means anyhydrocarbonoilconforming to the Indian Standards Specification of Bureau of Indian Standards IS:1593:1982 (Reaffirmed in the year 1997); (h) ―lubricatingoil‖ meansanyoil, which is ordinarilyused, for lubrication, excludinganyhydrocarbon 0 oil, which has its flash point below 93.3 Centigrade; (i) ―jute batching oil‖ and ―textile oil‖ are hydrocarbon oils which have their flash point at or above 0 93.3 C, and is ordinarily used for the batching of jute or other textile fibres; (j) the expression ―petroleum jelly crude‖ (tariff item Nos. 2712 10 10) shall be taken to apply to petroleumjelly of a natural colour higher than 4.5 by the ASTM D 1500 method; (k) for the purposes of these additional notes, the tests prescribed have the meaning hereby assigned to them: (1) ―Flash Point‖ shall be determined in accordance with the test prescribed in this behalf in the rules made under the Petroleum Act, 1934 (30 of 1934); (2) ―Smoke Point‖ shall be determined in the apparatus known as the Smoke Point Lamp in the manner indicated in the Indian Standards Institution specification IS:1448 (p. 31)-1967 as for the time beingin force; (3) ―Final Boiling Point‖ shall be determined in the manner indicated in the Indian Standards Institution specification IS:1448 (p.18)-1967 as for the time being in force; (4) ―Carbon Residue‖ shall be determined in the apparatus known as Ramsbottom Carbon Residue Apparatus in the manner indicated in the Indian Standards Institution specification IS:1448 (p.8)-1967 as for the time being in force; (5) ―Colour Comparision Test‖ shall be done in the following manner, namely: (i) first preparea five per cent. weight by volumesolution of Potassium Iodine (analytical reagent quality) in distilled water;

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SECTION-V CHAPTER-27 (ii) to this, add Iodine (analytical reagent quality) in requisite amount to prepare an exactly 0.04 normal Iodine solution; (iii) thereafter, compare the colour of the mineral oil undertest with the Iodine solution so prepared. Tariff Item Description of goods Unit Rate of duty Standard Prefer- ential Areas (1) (2) (3) (4) (5) 2701 - COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL - Coal, whether or not pulverised, but not agglomerated : 2701 11 00 -- Anthracite kg. 5% - 2701 12 -- Bituminous coal : 2701 12 10 --- Coking coal kg. 5% - 2701 19 -- Other coal: 2701 19 10 --- Coking coal kg. 5% - 2701 20 - Briquettes, ovoids and similar solid fuels manufactured from coal : 2701 20 10 --- Anthracite agglomerated kg. 5% - 2702 LIGNITE, WHETHER OR NOT AGGLOMERATED, EXCLUDING JET 2702 10 00 - Lignite, whether or not pulverised, but not kg.

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SECTION-V CHAPTER-27 (1) (2) (3) (4) (5) 5% 2704 00 20 --- Coke and semi-coke of lignite or of peat kg. - 2704 00 30 --- Hard coke of coal kg. 5% - 2704 00 40 --- Soft coke of coal kg. 5% - 2705 00 00 COAL GAS, WATER GAS, PRODUCER GAS AND kg. 5% - SIMILAR GASES, OTHER THAN PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS 2706 - TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING RECONSTITUTED TARS 2706 00 - Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars : 2706 00 10 --- Coal tar kg. 5% - 2707 OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR; SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS THAT OF THE NON-AROMATIC CONSTITUENTS 2707 10 00 - Benzol (benzene) kg. 2.5% - 2707 20 00 - Toluol (toluene) kg.

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SECTION-V CHAPTER-27 (1) (2) (3) (4) (5) * 2709 PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE 2709 00 -- ILS OBTAINED FROM PETROLEUM OILS AND O CRUDE BITUMINOUS MINERALS, --- 2709 00 10 KG. 5% - PETROLEUM CRUDE 2709 00 90 --- OTHER KG. Free - 2710 PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILS - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils: 2710 12 -- Light oils and preparations: --- Naphtha: 2710 12 21 ---- Light naphtha kg. 2.5% - 2710 12 22 ---- Heavy naphtha kg. 2.5% - 2710 12 29 ---- Full range naphtha kg. 2.5% - --- Solvent 60/80, solvent 50/120 and solvent 145/205 (petroleum hydrocarbon solvents) as specified under standard IS 1745: 2710 12 31 ---- Solvent 60/80 kg.

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SECTION-V CHAPTER-27 (1) (2) (3) (4) (5) as specified under standard IS 1745 --- Kerosene intermediate and oils obtained from kerosene intermediate: 2710 19 31 ---- Kerosene intermediate kg. 5% - 2710 19 32 ---- Kerosene conforming to standard IS 1459 kg. 5% - 2710 19 39 ---- Aviation turbine fuels, kerosene type conforming to kg. 5% - standard IS 1571 --- Gas oil and oils obtained from gas oil: 2710 19 41 ---- Gas oil kg. 5% - 2710 19 42 ---- Vacuum gas oil kg. 5% - 2710 19 43 ---- Light diesel oil conforming to standard IS 15770 kg.

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SECTION-V CHAPTER-27 (1) (2) (3) (4) (5) 5% 2710 19 84 ---- Industrial white oil conforming to standard IS 1083 kg. - 2710 19 85 ---- Insulating oil for transformer and circuit-breaker kg. 5% - (transformer and circuit-breaker oils) conforming to standard IS 335 or IS 12463 2710 19 86 ---- Mineral oil for cosmetic industry conforming to kg. 5% - standard IS 7299 2710 19 87 ---- Jute batching oil conforming to standard IS 1758 kg. 5% - 2710 19 88 ---- Other cutting oil, hydraulic oil, industrial white oil, kg. 5% - jute batching oil, mineral oil for cosmetic industry, transformer oil conforming to any other BIS standard 2710 19 89 ---- Other cutting oil, hydraulic oil, industrial white oil, kg. 5% - jute batching oil, mineral oil for cosmetic industry, transformer oil, not conforming to any BIS standard 2710 19 90 --- Other kg.

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SECTION-V CHAPTER-27 - In gaseous state : 2711 21 00 -- Natural gas kg. 5% - 2712 PETROLEUM JELLY, PARAFFIN WAX, MICROCRYSTALLINE PETROLEUM WAX, SLACK WAX, OZOKERITE, LIGNITE WAX, PEAT WAX, OTHER MINERAL WAXES, AND SIMILAR PRODUCTS OBTAINED BY SYNTHESIS OR BY OTHER PROCESSES, WHETHER OR NOT COLOURED 2712 10 - Petroleum jelly : 2712 10 10 --- Crude kg. 5% - 2712 20 00 - Paraffin wax containing by weight less kg. 5% - than 0.75 % of oil: 2712 90 - Other : 2712 90 10 --- Micro-crystalline petroleum wax kg. 5% - 2712 90 20 --- Lignite wax kg. 5% - 2712 90 40 --- Paraffin wax containing by weight less kg.

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SECTION-V CHAPTER-27 2714 90 20 --- Bitumen, natural kg. 5% - 2715 - BITUMINOUS MIXTURES BASED ON NATURAL ON NATURAL BITUMEN, ON PETROLEUM BITUMEN, ON MINERAL TAR OR ON MINERAL TAR PITCH (FOR EXAMPLE, BITUMINOUS MASTICS, CUT BACKS) 2715 00 - Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut backs) : 2715 00 10 --- Cut backs, bituminous or asphalt kg. 5% - 2716 00 00 ELECTRICAL ENERGY 1000 Rs.2000 - kWh per 1000 kwh

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SECTION-VI CHAPTER-28 SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES NOTES : 1. (A) Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of this Schedule. (B) Subject to paragraph (A) above, goods answering to a description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this Section. Subject to Note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of this Schedule. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; (b) presented together; and (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to heading 3827, then it is classifiable in a heading that references the product by name or function and not under heading 3827. CHAPTER 28 Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes NOTES : 1. Except where the context otherwise requires, the headings of this Chapter apply only to: (a) separate chemical elements and separate chemically defined compounds, whether or not containing impurities; (b) the products mentioned in (a) above dissolved in water; (c) the products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use; (d) the products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti- caking agent) necessary for their preservation or transport; (e) the products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use.

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SECTION-VI CHAPTER-28 cyanides of inorganic bases (heading 2837), fulminates, cyanates and thiocyanates, of inorganic bases (heading 2842), organic products included in headings 2843 to 2846 and 2852 carbides (heading 2849), only the following compounds of carbon are to be classified in this Chapter: (a) oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading 2811); (b) halide oxides of carbon (heading 2812); (c) carbon disulphide (heading 2813); (d) thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading 2842); (e) hydrogen peroxide, solidified with urea (heading 2847), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 2853) other than calcium cyanamide, whether or not pure (Chapter 31). Subject to the provisions of Note 1 to Section VI, this Chapter does not cover: (a) sodium chloride or magnesium oxide, whether or not pure, or other products of Section V; (b) organo-inorganic compounds other than mentioned in Note 2 above; (c) products mentioned in Note 2, 3 , 4 or 5 to Chapter 31; (d) inorganic products of a kind used as luminophores, of heading 3206; glass frit and other glass in the form of powder, granules or flakes, of heading 3207; (e) artificial graphite (heading 3801); products put up as charges for fire extinguishers or put up in fire-extinguishing grenades, of heading 3813; ink removers put up in packings for retail sale, of heading 3824; cultured crystals (other than optical elements) weighing not less than 2.5 g each, of the halides of the alkali or alkaline-earth metals, of heading 3824; (f) precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings 7102 to 7105), or precious metals or precious metal alloys of Chapter 71; (g) the metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or (h) optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 9001). Chemically defined complex acids consisting of a non-metal acid of Sub-Chapter II and a metal acid of Sub-Chapter IV are to be classified in heading 2811. Headings 2826 to 2842 apply only to metal or ammonium salts or peroxysalts. Except where the context otherwise requires, double or complex salts are to be classified in heading 2842. Heading 2844 applies only to: (a) technetium (atomic No.

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SECTION-VI CHAPTER-28 metals of Sections XIV and XV), whether or not mixed together; (c) compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together; (d) alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0.002 micro μci/g); (e) spent (irradiated) fuel elements (cartridges) of nuclear reactors; (f) radioactive residues whether or not usable. The term ―i sotopes‖, for the purposes of this Note and of the wording of headings 2844 and 2845, refers to: (g) individual nuclides, excluding, however, those existing in nature in the monoisotopic state; (ii) mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artiticially modified. Heading 2853 includes copper phosphide (phosphor copper) containing more than 15 % by weight of phosphorus. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the forms of discs, wafers or similar forms, they fall in heading 3818. SUB-HEADING NOTE: For the purposes of sub-heading 2852 10, the expression ―chemically defined‖ means all organic or inorganic compounds of mercury meeting the requirements of clauses (a) to (e) of Note 1 to Chapter 28 or clauses ( a) to (h) of Note 1 to Chapter 29.

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SECTION-VI CHAPTER-28 (1) (2) (3) (4) (5) 2802 00 - Sulphur, sublimed or precipitated; colloidal sulphur : 2802 00 10 --- Sublimed sulphur kg. 5% - 2802 00 20 --- Precipitated sulphur kg. 5% - 2802 00 30 --- Colloidal sulphur kg. 5% - 2803 CARBON (CARBON BLACKS AND OTHER FORMS OF CARBON NOT ELSEWHERE SPECIFIED OR INCLUDED) 2803 00 - Carbon (carbon blacks and other forms of carbon not elsewhere specified or included) : 2803 00 10 --- Carbon blacks kg. 7.5% - 2803 00 20 --- Acetylene black kg. 5% - 2804 HYDROGEN, RARE GASES AND OTHER NON-METALS 2804 10 00 - Hydrogen kg.

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SECTION-VI CHAPTER-28 (1) (2) (3) (4) (5) 2805 11 00 -- Sodium kg. 5% - 2805 30 00 - Rare-earth metals, scandium and yttrium, kg. 5 % - whether or not intermixed or interalloyed 2805 40 00 - Mercury kg. 5% - II.—INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS 2806 HYDROGEN CHLORIDE (HYDROCHLORIC ACID); CHLOROSULPHURIC ACID 2806 10 00 - Hydrogen chloride (hydrochloric acid) kg. 7.5% - 2806 20 00 - Chlorosulphuric acid kg. 7.5% - 2807 SULPHURIC ACID; OLEUM 2807 00 - Sulphuric acid; oleum : 2807 00 10 --- Sulphuric acid kg.

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SECTION-VI CHAPTER-28 (1) (2) (3) (4) (5) 2811 19 -- Other : 2811 19 20 --- Hypophosphorus acid (phosphinic acid) kg. 7.5% - 2811 19 30 --- Acids of arsenic kg. 7.5% - 2811 19 40 --- Sulphonic acid kg. 7.5% - - Other inorganic oxygen compounds of non-metals : 2811 21 -- Carbon dioxide : 2811 21 10 --- Dry ice kg. 7.5% - 2811 22 00 -- Silicon dioxide kg. 7.5% - 2811 29 -- Other : 2811 29 10 --- Arsenic pentaoxide kg.

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SECTION-VI CHAPTER-28 (1) (2) (3) (4) (5) IV. — INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METALS 2814 AMMONIA, ANHYDROUS OR IN AQUEOUS SOLUTION 2814 10 00 - Anhydrous ammonia kg. 5% - 2814 20 00 - Ammonia in aqueous solution kg. 5% - 2815 SODIUM HYDROXIDE (CAUSTIC SODA); POTASSIUM HYDROXIDE (CAUSTIC POTASH); PEROXIDES OF SODIUM OR POTASSIUM - Sodium hydroxide (caustic soda) : 2815 11 -- Solid : 2815 11 10 --- Flakes kg. 7.5% - 2815 12 00 -- In aqueous solution (soda lye or liquid soda) kg. 7.5% - 2815 20 00 - Potassium hydroxide (caustic potash) kg. 7.5% - 2815 30 00 - Peroxides of sodium or potassium kg.

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SECTION-VI CHAPTER-28 (1) (2) (3) (4) (5) 2820 MANGANESE OXIDES 2820 10 00 - Manganese dioxide kg. 7.5% - 2821 IRON OXIDES AND HYDROXIDES; EARTH COLOURS CONTAINING 70% OR MORE BY WEIGHT OF COMBINED IRON EVALUATED AS Fe O 2 3 2821 10 - Iron oxides and hydroxides : 2821 10 10 --- Iron oxides kg. 7.5% - 2821 10 20 --- Iron hydroxides kg. 7.5% - 2821 20 00 - Earth colours kg. 7.5% - 2822 COBALT OXIDES AND HYDROXIDES; COMMERCIAL COBALT OXIDES 2822 00 - Cobalt oxides and hydroxides; commercial cobalt oxides: 2822 00 10 --- Cobalt oxides kg. 7.5% - 2822 00 20 --- Cobalt hydroxides kg.

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SECTION-VI CHAPTER-28 (1) (2) (3) (4) (5) 2825 30 - Vanadium oxides and hydroxides : 2825 30 10 --- Vanadium pentaoxide flakes kg. 7.5% - 2825 40 00 - Nickel oxides and hydroxides kg. Free - 2825 50 00 - Copper oxides and hydroxides kg. 7.5% - 2825 60 - Germanium oxides and zirconium dioxide : 2825 60 10 --- Germanium oxides kg. 7.5% - 2825 60 20 --- Zirconium dioxide kg. 7.5% - 2825 70 - Molybdenum oxides and hydroxides : 2825 70 10 --- Molybdenum trioxide kg.

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SECTION-VI CHAPTER-28 (1) (2) (3) (4) (5) 7.5% 2827 39 30 --- Strontium chloride kg. - 2827 39 40 --- Cuprous chloride kg. 7.5% - - Chloride oxides and chloride hydroxides : 2827 41 -- Of copper : 2827 41 10 --- Copper oxychloride kg. 7.5% - - Bromides and bromide oxides : 2827 51 -- Bromides of sodium or of potassium : 2827 51 10 --- Bromides of sodium kg. 7.5% - 2827 51 20 --- Bromides of potassium kg. 7.5% - 2827 59 -- Other : 2827 59 10 --- Magnesium bromide kg. 7.5% - 2827 60 - Iodides and iodide oxides : 2827 60 10 --- Potassium iodide kg.

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SECTION-VI CHAPTER-28 (1) (2) (3) (4) (5) 2829 19 90 --- Other kg. 7.5% - 2829 90 - Other : 2829 90 10 --- Perchlorates kg. 7.5% - 2829 90 20 --- Bromates and perbromates kg. 7.5% - 2829 90 30 --- Iodates and periodates kg. 7.5% - 2830 SULPHIDES; POLYSULPHIDES, WHETHER OR NOT CHEMICALLY DEFINED 2830 10 00 - Sodium sulphides kg. 7.5% - 2830 90 - Other : 2830 90 10 --- Sulphides kg.

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SECTION-VI CHAPTER-28 (1) (2) (3) (4) (5) 2833 22 -- Of aluminium : 2833 22 10 --- Aluminium sulphate (iron free) kg. 7.5% - 2833 29 -- Other : 2833 29 10 --- Ferrous sulphate kg. 7.5% - 2833 29 30 --- Quinidine sulphate kg. 7.5% - 2833 29 40 --- Manganese sulphate kg. 7.5% - 2833 29 50 --- Strontium sulphate kg. 7.5% - 2833 30 - Alums : 2833 30 10 --- Ammonium alum kg.

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SECTION-VI CHAPTER-28 (1) (2) (3) (4) (5) 7.5% 2835 26 10 --- Calcium monobasic phosphate kg. - 2835 26 20 --- Calcium tribasic phosphate kg. 7.5% - 2835 29 -- Other : 2835 29 10 --- Magnesium phosphate, monobasic kg. 7.5% - 2835 29 20 --- Magnesium phosphate, dibasic kg. 7.5% - 2835 29 30 --- Magnesium phosphate, tribasic kg. 7.5% - 2835 29 40 --- Sodium hexametaphosphate kg. 7.5% - - Polyphosphates : 2835 31 00 -- Sodium triphosphate (sodium tripoly-phosphate) kg.

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SECTION-VI CHAPTER-28 (1) (2) (3) (4) (5) 7.5% 2837 20 40 --- Sodium ferrocyanide kg. - 2837 20 50 --- Sodium nitroprusside (sodium nitroferricyanide) kg. 7.5% - 2839 SILICATES; COMMERCIAL ALKALI METAL SILICATES - Of sodium : 2839 11 00 -- Sodium metasilicates kg. 7.5% - 2839 90 - Other : 2839 90 10 --- Magnesium trisilicate kg. 7.5% - 2840 BORATES; PEROXOBORATES (PERBORATES) - Disodium tetraborate (refined borax) : 2840 11 00 -- Anhydrous kg. 7.5% - 2840 20 - Other borates : 2840 20 10 --- Magnesium borate kg. 7.5% - 2840 30 00 - Peroxoborates (perborates) kg.

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SECTION-VI CHAPTER-28 (1) (2) (3) (4) (5) 2842 90 - Other : 2842 90 10 --- Arsenites and arsenates kg. 7.5% - 2842 90 20 --- Bichromates and dichromates kg. 7.5% - VI. — MISCELLANEOUS 2843 COLLOIDAL PRECIOUS METALS; INORGANIC OR ORGANIC COMPOUNDS OF PRECIOUS METALS, WHETHER OR NOT CHEMICALLY DEFINED; AMALGAMS OF PRECIOUS METALS 2843 10 - Colloidal precious metals : 2843 10 10 --- Of gold kg. 10% - - Silver compounds : 2843 21 00 -- Silver nitrate kg. 10% - 2843 30 00 - Gold compounds kg. 10% - 2843 90 - Other compounds; amalgams : --- Other compounds : 2843 90 11 ---- Sodium aurous thiosulphate kg.

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SECTION-VI CHAPTER-28 (1) (2) (3) (4) (5) 2844 30 10 --- Uranium depleted in U and thorium and their 235 alloys, unwrought or wrought and compounds kg. 7.5% - thereof --- Compounds of thorium or of uranium depleted in U235 : 2844 30 21 ---- Thorium oxide kg. 7.5% - 2844 30 22 ---- Thorium hydroxide kg. 7.5% - 2844 30 23 ---- Thorium nitrate kg. 7.5% - 2844 30 30 --- Waste and scrap of uranium depleted in U235 or of thorium kg. 7.5% - - Radioactive elements and isotopes and compounds other than those of sub-headings2844 10, 2844 20 or 2844 30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues: 2844 41 00 -- Tritium and its compounds; alloys, dispersions kg.

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2846 COMPOUNDS, INORGANIC OR ORGANIC, OF RARE-EARTH METALS, OF YTTRIUM OR OF SCANDIUM OR OF MIXTURES OF THESE METALS 2846 10 - Cerium compounds : 2846 10 10 --- Cerium oxides kg. 7.5% - 2846 90 - Other : 2846 90 10 --- Rare-earth oxides not elsewhere included or kg. 7.5% - specified 2846 90 20 --- Rare-earth fluorides not elsewhere included or kg. 7.5% - specified 2846 90 30 --- Rare-earth chlorides not elsewhere included or kg. 7.5% - 2850 HYDRIDES, NITRIDES, AZIDES, SILICIDES AND BORIDES, WHETHER OR NOT CHEMICALLY DEFINED, OTHER THAN COMPOUNDS WHICH ARE ALSO CARBIDES OF HEADING 2849 2850 00 - Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849: 2850 00 10 --- Hydrides kg. 7.5% - 2852 INORGANIC OR ORGANIC COMPOUNDS OF MERCURY, WHETHER OR NOT CHEMICALLY DEFINED, EXCLUDING AMALGAMS 2852 10 00 - Chemically defined kg.

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SECTION-VI CHAPTER-28 (1) (2) (3) (4) (5) 2852 90 00 - Other kg. 7.5% - 2853 PHOSPHIDES, WHETHER OR NOT CHEMICALLY DEFINED ,EXCLUDING FERROPHOSPHORUS; OTHER INOR- GANIC COMPOUNDS (INCLUDING DISTILLED OR CONDUCTIVITY WATER AND WATER OF SIMILAR PURITY); LIQUID AIR (WHETHER OR NOT RARE GASES HAVE BEEN REMOVED); COMPRESSED AIR; AMALGAMS, OTHER THAN AMALGAMS OF PRECIOUS METALS 2853 10 00 - Cyanogen chloride (chlorcyan) kg. 7.5% - 2853 90 - Other: 2853 90 10 --- Distilled or conductivity water and water of similar kg. 7.5% - purity 2853 90 20 --- Liquid air, whether or not rare gases have been kg. 7.5% - removed 2853 90 30 --- Compressed air kg. 7.5% - 2853 90 40 --- Amalgams, other than of precious metals kg.

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SECTION-VI CHAPTER-29 CHAPTER 29 Organic chemicals NOTES : 1. Except where the context otherwise requires, the headings of this Chapter apply only to : (a) separate chemically defined organic compounds, whether or not containing impurities; (b) mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27); (c) the products of headings 2936 to 2939 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 2940, or the products of heading 2941, whether or not chemically defined; (d) the products mentioned in (a), (b) or (c) above dissolved in water; (e) the products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use; (f) the products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport; (g) the products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance or an emetic added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than forgeneral use; (h) the following products, diluted to standard strengths, for the production of azo dye: diazonium salts, couplers used for these salts and diazotisable amines and their salts. This Chapter does not cover : (a) goods of heading 1504 or crude glycerol of heading 1520; (b) ethyl alcohol (heading 2207 or 2208); (c) methane or propane (heading 2711); (d) the compounds of carbon mentioned in Note 2 to Chapter 28; (e) Immunological products of heading 3002; (f) urea (heading 3102 or 3105); (g) colouring matter of vegetable or animal origin (heading 3203), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading 3204) or dyes or other colouring matter put up in forms or packings for retail sale (heading 3212); (h) enzymes (heading 3507); (ij) metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels or liquid or liquefied-gas fuels in containers of a kind 3 used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm (heading 3606);

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SECTION-VI CHAPTER-29 (k) products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 3813; ink removers put up in packing for retail sale, of heading 3824; or (l) optical elements, for example, of ethylenediamine tartrate (heading 9001). Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order. In headings 2904 to 2906, 2908 to 2911 and 2913 to 2920, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives. Nitro or nitroso groups are not to be taken as ―nitrogen-functions‖ for the purposes of heading 2929. For the purposes of headings 2911, 2912, 2914, 2918 and 2922, ―oxygen function‖, the characteristic organic oxygen-containing group of those respective headings, is restricted to the oxygen-functions referred to in headings 2905 to 2920. 5. (A) The esters of acid-function organic compounds of Sub-Chapters I to VII with organic compounds of these Sub-Chapters are to be classified with that compound which is classified in the heading which occurs last in numerical order in these Sub-Chapters. (B) Esters of ethyl alcohol with acid-function organic compounds of Sub-Chapters I to VII are to be classified in the same heading as the corresponding acid-function compounds. (C) Subject to Note 1 to Section VI and Note 2 to Chapter 28 : (1) inorganic salts of organic compounds such as acid-, phenol-or enol-function compounds or organic bases, of Sub-Chapters I to X or heading 2942, are to be classified in the heading appropriate to the organic compound; (2) salts formed between organic compounds of Sub-Chapters I to X or heading 2942 are to be classified in the heading appropriate to the base or to the acid (including phenol- or enol- function compounds) from which they are formed, whichever occurs last in numerical order in the Chapter. (3) co-ordination compounds, other than products classifiable in Sub-Chapter XI or heading 2941, are to be classified in the heading which occurs last in numerical order in Chapter 29, among those appropriate to the fragments formed by "cleaving" of all metal bonds, other than metal-carbon bonds. (D) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading 2905). (E) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.

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SECTION-VI CHAPTER-29 These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed. For the purpose of heading 2937 : (a) the term ―hormones‖ includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones); (b) the expression ―used primarily as hormones‖ applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading. Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same sub-heading as that compound (or group of compounds) provided that they are not more specially covered by any other sub-heading and that there is no residual sub-heading named ―ot her‖ in the series of sub-headings concerned. Note 3 to this Chapter shall not be applicable to the sub-heading of this Chapter. Tariff Item Description of goods Unit Rate of duty Standard Prefer- ential Areas (1) (2) (3) (4) (5) I. — HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2901 ACYCLIC HYDROCARBONS 2901 10 00 -- saturated kg. 2.5% - - Unsaturated : 2901 21 00 -- Ethylene kg.

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SECTION-VI CHAPTER-29 (1) (2) (3) (4) (5) 2.5% 2902 19 90 --- Other kg. - 2902 20 00 - Benzene kg. 2.5% - - Xylenes : 2902 41 00 -- o-Xylene kg. Free - 2902 44 00 -- Mixed xylene isomers kg. 2.5% - 2902 60 00 - Ethylbenzene kg. 2.5% - 2902 90 - Other : 2902 90 10 --- Dipentene kg. 2.5% - 2902 90 20 --- Diphenyl methane kg.

2903 44 00 -- Pentafluoroethane (HFC-125), 1,1,1- trifluoroethane kg. 7.5% -

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SECTION-VI CHAPTER-29 (1) (2) (3) (4) (5) 2903 44 00 -- Pentafluoroethane (HFC-125), 1,1,1- trifluoroethane kg. 7.5% - (HFC-143a) and 1,1,2- trifluoroethane (HFC-143) 2903 45 00 -- 1,1,1,2-Tetrafluoroethane (HFC-134a) and 1,1,2,2- kg. - 7.5% tetrafluoroethane (HFC-134) 2903 46 00 -- 1,1,1,2,3,3,3-Heptafluoropropane (HFC- 227ea), kg. 7.5% - 1,1,1,2,2,3-hexafluoropropane (HFC- 236cb), 1,1,1,2,3,3-hexafluoropropane (HFC- 236ea) and 1,1,1,3,3,3-hexafluoropropane (HFC-236fa) 2903 47 00 -- 1,1,1,3,3-Pentafluoropropane (HFC-245fa) and kg. 7.5% - 1,1,2,2,3-pentafluoropropane (HFC- 245ca) 2903 48 00 -- 1,1,1,3,3-Pentafluorobutane (HFC-365mfc) and kg. 7.5% - 1,1,1,2,2,3,4,5,5,5-decafluoropentane (HFC-43- 10mee) 2903 49 00 -- Other kg. 7.5% - - Unsaturated fluorinated derivatives of acyclic hydrocarbons: 2903 51 00 -- 2,3,3,3-Tetrafluoropropene (HFO-1234yf), 1,3,3,3- kg.

2903 77 21 ---- Chlorpentafluoroethane kg. 7.5% -

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2903 77 21 ---- Chlorpentafluoroethane kg. 7.5% - 2903 77 22 ---- 1,2- Dichlorotetrafluoroethane kg. 7.5% - 2903 77 23 ---- Trichlorotrifluoroethane kg. 7.5% - 2903 77 24 ---- Tetrachlorodifluoroethane kg. 7.5% - 2903 77 25 ---- Pentachlorofluoroethane kg. 7.5% - --- Chlorofluoropropanes: 2903 77 31 ---- Chloroheptafluoropropane kg.

salts and ethyl esters :

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salts and ethyl esters : 2904 10 10 --- Benzene sulphonic acid kg. 5% - 2904 10 20 --- 1,5 Napthelene disulphonic acid (Armstrong‗s acid) kg. 5% - 2904 10 30 --- Napthelene sulphonic acid kg. 5% - 2904 20 - Derivatives containing only nitro or only nitroso groups : 2904 20 10 --- Nitrobenzene kg. 5% - - Perfluorooctane sulphonic acid, its salts and perfluorooctane sulphonyl fluoride: 2904 31 00 -- Perfluorooctane sulphonic acid kg. 5% - 2904 35 00 -- Other salts of perfluorooctane sulphonic acid kg.

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SECTION-VI CHAPTER-29 (1) (2) (3) (4) (5) 2905 14 90 --- Other kg. 7.5% - 2905 16 -- Octanol (octyl alcohol) and isomers thereof : 2905 16 10 --- Dimethyl octanol kg. 7.5% - 2905 16 20 --- 2-ethyl hexanol kg. 7.5% - 2905 17 00 -- Dodecan-1-ol (lauryl alcohol),hexadecan-1-ol (cetyl kg. 7.5% - alcohol) and octadecan-1-ol (stearyl alcohol) 2905 19 --- Other: 2905 19 10 --- 2-Butanol, 3, 3-dimethyl- kg. 7.5% - - Unsaturated monohydric alcohols : 2905 22 -- Acyclic terpene alcohols : 2905 22 10 --- Citranellol kg.

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SECTION-VI CHAPTER-29 (1) (2) (3) (4) (5) - Cyclanic, cyclenic or cycloterpenic : 2906 11 00 -- Menthol kg. 7.5% - 2906 12 00 -- Cyclohexanol, methylcyclohexanols and kg. 7.5% - dimethylcyclohexanols 2906 13 -- Sterols and inositols : 2906 13 10 --- Cholesterol kg. 7.5% - 2906 19 -- Other : 2906 19 10 --- Borneol kg. 7.5% - - Aromatic : 7.5% 2906 21 00 -- Benzyl alcohol kg. - 2906 29 -- Other : 2906 29 10 --- Cinnamic alcohol kg. 7.5% - 2906 29 20 --- Phenylethyl alcohol kg.

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SECTION-VI CHAPTER-29 (1) (2) (3) (4) (5) 2907 22 00 -- Hydroquinone (quinol) and its salts kg. 7.5% - 2907 23 00 -- 4,4 –isopropylidenediphenol (bis-phenol A, kg. 7.5% - diphenylolpropane) and its salts 2907 29 -- Other : 2907 29 10 --- 1,5- Dihydroxy naphthalene kg. 7.5% - 2907 29 20 --- Tris (p-hydroxy phenyl) ethane kg. 7.5% - 2907 29 30 --- Tertiary butyl hydroquinone kg. 7.5% - 2908 HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF PHENOLS OR PHENOL- ALCOHOLS - Derivatives containing only halogen substituents and their salts: 2908 11 00 -- Pentachlorophenol (ISO) kg 7.5% - 2908 19 00 -- Other kg.

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SECTION-VI CHAPTER-29 (1) (2) (3) (4) (5) 2909 20 00 - Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, kg. 7.5% - sulphonated, nitrated or nitrosated derivatives 2909 30 - Aromatic ethers and their halogenated, sulphonated,nitrated or nitrosated derivatives : --- Anisole and their derivatives : 2909 30 11 ---- 4-chloro-2-nitro anisole kg. 7.5% - 2909 30 12 ---- Ortho nitro anisole kg. 7.5% - 2909 30 20 --- Diphenyl oxide kg. 7.5% - 2909 30 30 --- Musk ambrette kg. 7.5% - - Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives : 2909 41 00 -- 2,2'-Oxydiethanol (diethylene glycol, digol) kg.

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SECTION-VI CHAPTER-29 (1) (2) (3) (4) (5) 2910 40 00 - Dieldrin (ISO, INN) kg. 7.5% - 2910 50 00 - Endrin (ISO) kg. 7.5% - 2911 ACETALS AND HEMIACETALS, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2911 00 - Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives : 2911 00 10 --- Acetals and hemiacetals, whether or not with kg. 7.5% - other oxygen function 2911 00 90 --- Other kg. 7.5% - V. — ALDEHYDE-FUNCTION COMPOUNDS 2912 ALDEHYDES, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION; CYCLIC POLYMERS OF ALDEHYDES; PARAFORMALDEHYDE - Acyclic aldehydes without other oxygen function : 2912 11 00 -- Methanal (formaldehyde) kg. 7.5% - 2912 12 00 -- Ethanal (acetaldehyde) kg.

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SECTION-VI CHAPTER-29 (1) (2) (3) (4) (5) --- Other: 2912 49 91 ---- Aldehyde-alcohols Kg. 7.5% - 2912 50 00 - Cyclic polymers of aldehydes kg. 7.5% - 2912 60 00 - Paraformaldehyde kg. 7.5% - 2913 HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF PRODUCTS OF HEADING 2912 2913 00 - Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 2912 : 2913 00 10 --- Ortho-chloro-benzaldehyde kg. 7.5% - VI. — KETONE-FUNCTION COMPOUNDS AND QUINONE - FUNCTION COMPOUNDS 2914 KETONES AND QUINONES, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES - Acyclic ketones without other oxygen function : 2914 11 00 -- Acetone kg. 7.5% - 2914 12 00 -- Butanone (methyl ethyl ketone) kg.

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SECTION-VI CHAPTER-29 (1) (2) (3) (4) (5) - Aromatic ketones without other oxygen function : 2914 31 00 -- Phenylacetone (phenylpropan-2-one) kg. 7.5% - 2914 39 -- Other : 2914 39 10 --- Aceto phenone kg. 7.5% - 2914 39 20 --- Benzanthrone kg. 7.5% - 2914 39 30 --- Benzophenone kg. 7.5% - 2914 39 40 --- Dibenzanthrone (violanthrone) kg. 7.5% - 2914 40 00 - Ketone-alcohols and ketone-aldehydes kg.

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SECTION-VI CHAPTER-29 (1) (2) (3) (4) (5) - Acetic acid and its salts; acetic anhydride : 2915 21 00 -- Acetic acid kg. 5% - 2915 24 00 -- Acetic anhydride kg. 7.5% - 2915 29 -- Other : 2915 29 10 --- Calcium acetate kg. 7.5% - 2915 29 20 --- Magnesium acetate kg. 7.5% - 2915 29 30 --- Manganese acetate kg. 7.5% - - Esters of acetic acid : 2915 31 00 -- Ethyl acetate kg.

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SECTION-VI CHAPTER-29 (1) (2) (3) (4) (5) 7.5% 2915 90 40 --- Pivaloyl chloride kg. - 2915 90 50 --- N-valeryl chloride kg. 7.5% - 2915 90 60 --- N-octanoyl chloride kg. 7.5% - 2915 90 70 --- Neodecanoyl chloride kg. 7.5% - --- Other: 2915 90 91 ---- Hexoic acid (caproic acid) kg. 7.5% - 2915 90 92 ---- Octoic acid (caprylic acid) kg. 7.5% - 2915 90 93 ---- Tri fluoro acetic acid kg.

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SECTION-VI CHAPTER-29 (1) (2) (3) (4) (5) 2916 20 - Cyclanic, cyclenic or cycloterpenic monocarboxylic acids,their anhydrides, halides, peroxides, peroxyacids and their derivatives: 2916 20 10 --- D. V. acid chloride/cypermethric acid chloride kg. 7.5% - 2916 20 20 --- Bifenthrin (ISO) kg. 7.5% - - Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives : 2916 31 -- Benzoic acid, its salts and esters : 2916 31 10 --- Benzoic acid kg. 7.5% - 2916 31 20 --- Benzyl benzoate kg. 7.5% - 2916 31 30 --- Methyl benzoate kg.

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SECTION-VI CHAPTER-29 (1) (2) (3) (4) (5) 2917 19 -- Other : 2917 19 10 --- Maleic acid kg. 7.5% - 2917 19 20 --- Malonic acid kg. 7.5% - 2917 19 30 --- Succinic acid kg. 7.5% - 2917 19 40 --- Ferrous fumarate kg. 7.5% - 2917 19 50 --- Fumaric acid kg. 7.5% - 2917 19 60 --- Itaconic acid kg.

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SECTION-VI CHAPTER-29 (1) (2) (3) (4) (5) 2918 12 00 -- Tartaric acid kg. 7.5% - 2918 13 -- Salts and esters of tartaric acid : 2918 13 10 --- Potassium bitartrate kg. 7.5% - 2918 13 20 --- Metroprolol tartrate kg. 7.5% - 2918 14 00 -- Citric acid kg. 7.5% - 2918 15 -- Salts and esters of citric acid : 2918 15 10 --- Potassium citrate kg. 7.5% - 2918 15 20 --- Sodium citrate kg.

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SECTION-VI CHAPTER-29 (1) (2) (3) (4) (5) but without other oxygen function, their anhydrides, halides, peroxides,peroxyacids and their derivatives: 2918 30 10 --- Levulinic acid kg. 7.5% - 2918 30 20 --- Ethyl aceto acetate (acetoacetic ester) kg. 7.5% - 2918 30 30 --- Nalidixic acid kg. 7.5% - 2918 30 40 --- Methyl aceto acetate kg. 7.5% - 2918 30 50 --- Fluoro benzoyl butyric acid kg. 7.5% - - Other : 2918 91 00 -- 2, 4, 5-T(ISO) (2, 4, 5-trichlorophenoxyacetic acid), kg.

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SECTION-VI CHAPTER-29 (1) (2) (3) (4) (5) 2920 11 00 -- Parathion (ISO) and parathion-methyl (ISO) kg. 7.5% - (methylparathion) 2920 19 -- Other: 2920 19 20 --- Thiophosphoric ester (phosphorothioates) kg. 7.5% - and their salts, their halogenated, sulphonated, nitrated or nitrosated derivatives 2920 19 90 --- Other kg. 7.5% - - Phosphite esters and their salts; their halo- genated, sulphonated, nitrated or nitrosated v derivatives: 2920 21 00 -- Dimethyl phosphite kg. 7.5% - 2920 22 00 -- Diethyl phosphite kg. 7.5% - 2920 23 00 -- Trimethyl phosphite kg.

2921 30 - Cyclanic, cyclenic or cycloterpenic mono or

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2921 30 - Cyclanic, cyclenic or cycloterpenic mono or polyamines, and their derivatives; salts thereof : 2921 30 10 --- Cyclohexylamine kg. 7.5% - - Aromatic monoamines and their derivatives; salts thereof : 2921 41 -- Aniline and its salts : 2921 41 10 --- Aniline kg. 7.5% - 2921 41 20 --- Aniline hydrochloride kg. 7.5% - 2921 42 -- Aniline derivatives and their salts : --- Para chloroaniline, ortho chloro paranitroaniline, dichloroaniline, 2, 6-dichloro paranitroaniline, 2-4-5-trichloroaniline : 2921 42 11 ---- Para chloroaniline kg. 7.5% - 2921 42 12 ---- Ortho chloro paranitroaniline kg. 7.5% - 2921 42 13 ---- Dichloroaniline kg.

2921 44 10 --- Diphenylamine kg. 7.5% -

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7.5% - 2921 45 -- 1-Naphthylamine (alpha-naphthylamine), 2- Naphthylamine (betanaph thylamine) and their derivatives; salts thereof : --- Alpha naphthylamine, Phenyl alpha naphthylamine, Phenyl beta naphthylamine, Amino F-acid, Aminolineli-R-acid, Sodium naphthionate : 7.5% 2921 45 11 ---- Alpha naphthylamine kg. - 2921 45 12 ---- Phenyl alpha naphthylamine kg. 7.5% - 2921 45 13 ---- Phenyl beta naphthylamine kg. 7.5% - 2921 45 14 ---- Amino F-acid kg. 7.5% - 2921 45 15 ---- Aminolineli-R-acid kg. 7.5% - 2921 45 16 ---- Sodiumnaphthionate kg. 7.5% - --- Bronner’s acid (2-naphthylamine-6-sulphonic acid), cleve’s acid (1-naphthylamine-6- sulphonic acid), epsilon acid (1- naphthylamine- 3,8-disulphonic acid), koch’s acid (1- naphthylamine-3,6,8-trisulphonic acid),Laurent’s acid (1-naphthylamine-5-sulphonic acid), tobias acid (2-naphthylamine-1- sulphonic acid) : 2921 45 21 ---- Bronner‗s acid (2-naphthylamine-6-sulphonic acid) kg.

2921 51 10 --- O-phenylenediamine kg. 7.5% -

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2921 51 10 --- O-phenylenediamine kg. 7.5% - 2921 51 20 --- M-phenylenediamine (m-di aminobenzene) kg. 7.5% - 2921 51 30 --- P-phenylenediamine kg. 7.5% - 2921 51 40 --- O-diaminotoluene kg. 7.5% - 2921 51 50 --- M-diaminotoluene kg. 7.5% - 2921 51 60 --- P-diaminotoluene kg.

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SECTION-VI CHAPTER-29 (1) (2) (3) (4) (5) 2922 21 -- Aminohydroxynaphthalene sulphonic acids and their salts : 2922 21 10 --- Amino-g-acid kg. 7.5% - 2922 21 20 --- Amino-j-acid kg. 7.5% - 2922 21 30 --- 1-amino-2-naphthol-4-sulphonic acid kg. 7.5% - 2922 21 40 --- Gamma acid kg. 7.5% - 2922 21 50 --- J acid (2-amino-5-naphthol-7-sulphonic acid) kg. 7.5% - 2922 21 70 --- Ortho phenyl sulphonyl H-acid kg.

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SECTION-VI CHAPTER-29 (1) (2) (3) (4) (5) 2922 29 31 ---- N-methyl-para-aminophenol sulphate (motol) kg. 7.5% - 2922 29 32 ---- 2, 5 dimethoxy aniline kg. 7.5% - 2922 29 33 ---- Para acetyl aminophenol (paracetamol) kg. 7.5% - 2922 29 34 ---- Para cresidine kg. 7.5% - 2922 29 35 ---- Picramic acid (T-grade) kg. 7.5% - 2922 29 36 ---- Para cresidine ortho sulphonic acid kg.

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SECTION-VI CHAPTER-29 (1) (2) (3) (4) (5) 7.5% 2922 50 22 ---- Aminodial kg. - 2922 50 23 ---- N-acetyl anthranilic acid kg. 7.5% - 2922 50 24 ---- Domperidone kg. 7.5% - 2923 QUATERNARY AMMONIUM SALTS AND HYDROXIDES; LECITHINS AND OTHER PHOSPHOAMINOLIPIDS, WHETHER OR NOT CHEMICALLY DEFINED 2923 10 00 - Choline and its salts kg. 7.5% - 2923 20 - Lecithins and other phosphoaminolipids : 2923 20 10 --- Lecithins kg. 7.5% - 2923 30 00 - Tetraethylammonium perfluorooctane sulphonate kg. 7.5% - 2923 40 00 - Didecyldimethylammoniumperfluorooctane kg.

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SECTION-VI CHAPTER-29 (1) (2) (3) (4) (5) 2924 29 50 --- Phenyl acetamide kg. 7.5% - 2924 29 60 --- Pyrazinamide (pyrazine carboxamide) kg. 7.5% - 2924 29 70 --- Pretilachlor (ISO) kg. 7.5% - 2925 CARBOXYIMIDE-FUNCTION COMPOUNDS (INCLUDING SACCHARIN AND ITS SALTS) AND IMINE-FUNCTION COMPOUNDS - Imides and their derivatives; salts thereof : 2925 11 00 -- Saccharin and its salts kg. 7.5% - 2925 12 00 -- Glutethimide (INN) kg. 7.5% - - Imines and their derivatives; salts thereof: 2925 21 00 -- Chlordimeform (ISO) kg.

2930 ORGANO-SULPHUR COMPOUNDS

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SECTION-VI CHAPTER-29 (1) (2) (3) (4) (5) 2929 90 10 --- N,N-Diethylphosphoramidic dichloride kg. 7.5% - 2929 90 20 --- N,N-Diisopropylphosphoramidic dichloride kg. 7.5% - 2929 90 30 --- N,N-Dipropylphosphoramidic dichloride kg. 7.5% - X. — ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES 2930 ORGANO-SULPHUR COMPOUNDS 2930 10 00 - 2-(N,N-Dimethylamino) ethanethiol kg. 7.5% - acid)-sulphur containing amino acid 2930 90 50 --- Sulphinic acid kg. 7.5% - 2931 OTHER ORGANO-INORGANIC COMPOUNDS

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SECTION-VI CHAPTER-29 (1) (2) (3) (4) (5) 2931 10 - Tetramethyl lead and tetraethyl lead: 2931 10 10 --- Tetramethyl lead kg. 7.5% - 2931 10 90 --- Tetraethyl lead kg. 7.5% - 2931 20 00 - Tributyltin compounds kg. 7.5% - - Non-halogenated organo-phosphorous derivatives: 2931 41 00 -- Dimethyl methylphosphonate kg. 7.5% - 2931 42 00 -- Dimethyl propylphosphonate kg. 7.5% - 2931 43 00 -- Diethyl ethylphosphonate kg.

2932 19 90 --- Other Kg. 7.5% -

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7.5% - - Other : 2932 91 00 -- Isosafrole kg. 7.5% - 2932 99 -- Other: 2932 99 10 --- Cineole kg. 7.5% - 2933 19 -- Other : 2933 19 10 --- 3-carboxy (para sulpho-phenyl)-5- pyrazolone kg. 7.5% - --- Other: 2933 19 91 ---- Fluoro-3-(difluoromethyl)-1-methyl-1h-pyrazole-4- kg. 7.5% - carbonyl fluoride 2933 19 99 ---- Other kg. 7.5% - 2933 29 -- Other : 2933 29 10 --- Tinidazole kg.

2933 33 -- Alfentanil (INN), anileridine (INN), bezitramide kg. 7.5% -

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2933 33 -- Alfentanil (INN), anileridine (INN), bezitramide kg. 7.5% - (INN), bromazepam (INN), carfentanil (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN)(PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN) remifentanil (INN) and trimeperidine (INN); salts thereof: --- Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), carfentanil (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN); salts thereof: 2933 33 11 ---- Alfentanil (INN) and its salt kg. 7.5% - 2933 33 12 ---- Anileridine (INN) and its salt kg. 7.5% - 2933 33 13 ---- Bezitramide (INN) and its salt kg. 7.5% - 2933 33 14 ---- Bromazepam (INN) and its salt kg. 7.5% - 2933 33 15 ---- Carfentanil (INN) and its salt kg.

2933 39 29 ---- Other kg. 7.5% -

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7.5% - 1- azabicyclo-azabicyclo [2.2.2.] oct-3-yl ester 2933 39 90 --- Other kg. 7.5% - (INN), butalbital (INN), butobarbital (INN), cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), secbutabarbital (INN), phenobarbital (INN), ] secobarbital (INN), and vinylbital (INN); salts thereof 2933 54 00 -- Other derivatives of malonylurea (barbituric acid); kg. 7.5% - methaqualone (INN) and zipeprol (INN); salts thereof 2933 59 -- Other : 2933 59 10 --- Aminophylline(cordophylin) kg. 7.5% - 2933 69 -- Other : 2933 69 10 --- Cyanuric acid and its salts kg. 7.5% - triazine 2933 69 90 --- Other kg. 7.5% - 2933 79 -- Other lactams : 2933 79 10 --- N-methyl-2-pyrrolidone kg.

chloridiazepoxide (INN),clonazepam (INN),

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chloridiazepoxide (INN),clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrzepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), tamazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof 2933 92 00 -- Azinphos-methyl (ISO) kg. 7.5% - 2933 99 -- Other: 2933 99 10 --- Imidazo pyridine methyl amine kg. 7.5% - 2933 99 20 --- Carbendazim (ISO) kg. 7.5% - NUCLEIC ACIDS AND THEIR SALTS; WHETHER OR NOT 2934 CHEMICALLY DEFINED; OTHER HETEROCYCLIC COMPOUNDS 2934 10 00 - Compounds containing an unfused thiazole ring kg. 7.5% - phenothiazine ring-system (whether or not hydrogenated) not further fused - Other : 2934 91 00 -- Aminorex (INN), brotizolam (INN), clotiazepam kg. 7.5% - (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts thereof Other fentanyls and their derivatives kg.

2935 90 15 ---- Sulphacetamide kg. 7.5% -

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7.5% - --- Sulphamethoxypyridarine, sulphamethiazole, sulphamoxole, sulphamide: 2935 90 21 ---- Sulphamethoxypyridarine kg. 7.5% - 2935 90 22 ---- Sulphamethiazole kg. 7.5% - 2935 90 23 ---- Sulphamoxole kg. 7.5% - 2935 90 24 ---- Sulphamide kg. 7.5% - XI. —PROVITAMINS, VITAMINS AND 2936 HORMONESPROVITAMINS AND VITAMINS, NATURAL OR REPRODUCED BY SYNTHESIS (INCLUDING NATURAL CONCENTRATES), DERIVATIVES THEREOF USED PRIMARILY AS VITAMINS, AND INTERMIXTURES OF THE FOREGOING, WHETHER OR NOT IN ANY SOLVENT - Vitamins and their derivatives, unmixed : 2936 21 00 -- Vitamin A and their derivatives kg. 7.5% 10% 2936 22 -- Vitamin B and its derivatives : 2936 22 10 --- Vitamin B [Thiamine (INN), aneurine] and its salts kg.

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SECTION-VI CHAPTER-29 2937 29 00 -- Other kg. 7.5% 10% 2937 50 00 - Prostaglandins,thromboxanes, leukotrienes, their kg. 7.5% 10% derivatives and structural analogues 2937 90 - Other: --- Catecholamine hormones,their derivatives and structural analogues: 2937 90 11 ---- Epinethrine kg. 7.5% 10% 2937 90 20 --- Amino-acid derivatives kg. 7.5% 10% XII. –GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES 2938 GLYCOSIDES, NATURAL OR REPRODUCED BY SYNTHESIS AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES 2938 10 00 - Rutoside (rutin) and its derivatives kg. 7.5% - 2938 90 - Other : 2938 90 10 --- Digoxin kg.

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SECTION-VI CHAPTER-29 2939 30 00 - Caffeine and its salts kg. 7.5% 10% - Alkaloids of ephedra and their derivatives;salts thereof: 2939 41 00 -- Ephedrine and its salts kg. 7.5% 10% 2939 42 00 -- Pseudoephedrine (INN) and its salts kg. 7.5% 10% 2939 43 00 -- Cathine (INN) and its salts kg. 7.5% 10% 2939 44 00 -- Norephedrine and its salts kg. 7.5% - 2939 45 00 -- Levometamfetamine, metamfetamine (INN), kg.

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SECTION-VI CHAPTER-29 2941 10 30 --- Amoxycilline and its salts kg. 7.5% 10% 2941 10 40 --- Cioxacilline and its salts kg. 7.5% 10% 2941 20 - Streptomycins and their derivatives; salts thereof : 2941 20 10 --- Streptomycin kg. 7.5% 10% 2941 30 - Tetracyclines and their derivatives, salts thereof : 2941 30 10 --- Doxycycline and its salts kg. 7.5% 10% 2941 30 20 --- Tetracycline/oxytetra-cycline and their salts kg. 7.5% 10% 2941 40 00 - Chloramphenicol and its derivatives; salts thereof kg.

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SECTION-VI CHAPTER-29 2942 00 26 ---- Cysteanune HCl kg. 7.5% - 2942 00 27 ---- Atenolol, propronalol kg. 7.5% - --- Diloxanide furoate, cimetidine, oxyclozanide, famotidine : 2942 00 31 ---- Diloxanide furoate kg. 7.5% - 2942 00 32 ---- Cimetidine kg. 7.5% - 2942 00 33 ---- Oxyclozanide kg. 7.5% - 2942 00 34 ---- Famotidine kg.

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SECTION-VI CHAPTER-30 CHAPTER 30 Pharmaceutical products NOTES : 1. This Chapter does not cover: (a) foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV); (b) products, such as tablets, chewing gum or patches (transdermal systems), containing nicotine and intended to assist tobacco use cessation (heading 2404); (c) plasters specially calcined or finely ground for use in dentistry (heading 2520); (d) aqueous distillates or aqueous solutions of essential oil, suitable for medicinal uses (heading 3301); (e) preparations of headings 3303 to 3307, even if they have therapeutic or prophylactic properties; (f) soap or other products of heading 3401 containing added medicaments; (g) preparations with a basis of plaster for use in dentistry (heading 3407); (h) blood albumin not prepared for therapeutic or prophylactic uses (heading 3502); or (ij) diagnostic reagents of heading 3822. For the purposes of heading 3002, the expression ―immunological products‖ applies to peptides and proteins (other than goods of heading 2937) which are directly involved in the regulation of immunological processes, such as monoclonal antibodies (MAB), antibody fragments, antibody conjugates and antibody fragment conjugates, interleukins, interferons (IFN), chemokines and certain tumor necrosis factors (TNF), growth factors (GF), hematopoietins and colony stimulating factors (CSF).; 3. For the purposes of headings 3003 and 3004 and of Note 4(d) to this Chapter, the following are to be treated: (a) as unmixed products: (1) unmixed products dissolved in water; (2) all goods of Chapter 28 or 29; and (3) simple vegetable extracts of heading 1302, merelystandardised or dissolved in any solvent; (b) as products which have been mixed: (1) colloidal solutions and suspensions (other than colloidal sulphur); (2) vegetable extracts obtained by the treatment of mixture of vegetable materials; and (3) salts and concentrates obtained by evaporating natural mineral waters. Heading 3006 applies only to the following, which are to be classified in that heading and in no other heading of this Schedule— (a) sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; (b) sterile laminaria and sterile laminaria tents; (c) sterile absorbable surgical or dental haemostatics sterile surgical or dental adhesion barriers,

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SECTION-VI CHAPTER-30 whether or not absorbable; (d) opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses; (e) placebos and blinded (or double-blinded) clinical trial kits for use in recognized clinical trials, put up in measured doses, even if they might contain active medicaments; (f) dental cements and other dental fillings; bone reconstruction cements; (g) first-aid boxes and kits; (h) chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides; (i) gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments; and (j) waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf-life. (k) appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates. For the purposes of sub-headings 3002 13 and 3002 14, the following are to be treated: (a) as unmixed products, pure products, whether or not containing impurities; (b) as products which have been mixed: (1) the products mentioned in (a) above dissolved in water or in other solvents; (2) the products mentioned in (a) and (b) (1) above with an added stabiliser necessary for their preservation or transport; and (3) the products mentioned in (a), (b) (1) and (b) (2) above with any other additive. Sub-headings 3003 60 and 3004 60 cover medicaments containing artemisinin (INN) for oral ingestion combined with other pharmaceutical active ingredients, or containing any of the following active principles, whether or not combined with other pharmaceutical active ingredients: amodi aquine (INN); artelinic acid or its salts; artenimol (INN); artemotil (INN); artemether (INN); artesunate (INN); chloroquine (INN); dihydroartemisinin (INN); lumefantrine (INN);mefloquine (INN); piperaquine (INN); pyrimethamine (INN) or sulfadoxine (INN). Tariff Item Description of goods Unit Rate of duty Standard Prefer- ential Areas (1) (2) (3) (4) (5) 3001 GLANDS AND OTHER ORGANS FOR ORGANO- THERAPEUTIC USES, DRIED,WHETHER OR NOT POWDERED; EXTRACTS OF GLANDS OR OTHER ORGANS OR OF THEIR SECRETIONS FOR ORGANO- THERAPEUTIC USES; HEPARIN AND ITS SALTS;

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SECTION-VI CHAPTER-30 (1) (2) (3) (4) (5) OTHER HUMAN OR ANIMAL SUBSTANCES PREPARED FOR THERAPEUTIC OR PROPHYLACTIC USES, NOT ELSEWHERE SPECIFIED OR INCLUDED 3001 20 - Extracts of glands or other organs or of their secretions : 3001 20 10 --- Liquid extracts of liver kg. 10% 10% 3001 20 20 --- Liver extracts, dry kg. 10% 10% 3001 20 30 --- Snake venom kg. 10% 10% 3001 90 - Other : 3001 90 10 --- Of human origin kg. 10% 10% --- Other : 3001 90 91 ---- Heparin and its salts kg. 10% 10% HUMAN BLOOD; ANIMAL BLOOD PREPARED 3002 FORTHERAPEUTIC, PROPHYLACTIC OR DIAGNOSTIC USES; ANTISERA, OTHER BLOOD FRACTIONS AND IMMUNOLOGICAL PRODUCTS, WHETHER OR NOT MODIFIED OR OBTAINED BY MEANS OF BIOTECHNOLOGICAL PROCESSES; VACCINES,TOXINS, CULTURES OF MICRO-ORGANISMS (EXCLUDING YEASTS) AND OTHER SIMILAR PRODUCTS; CELL CULTURES, WHETHER OR NOT MODIFIED - Antisera, other blood fractions and products, immunological whether or not modified or obtained by biotechnologicalprocesses: 3002 12 -- Antisera and other blood fractions: 3002 12 10 --- For diphtheria kg.

- Cell cultures, whether or not modified:

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SECTION-VI CHAPTER-30 (1) (2) (3) (4) (5) kg. 10% 10% 3002 15 00 -- Immunological products, put up in measured doses or in forms or packings for retail sale - Vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products: 3002 41 -- Vaccines for human medicine: --- Single vaccines for: 3002 41 11 ---- Cholera and typhoid kg. 10% 10% 3002 41 12 ---- Hepatitis kg. 10% 10% 3002 41 13 ---- Tetanus kg. 10% 10% 3002 49 -- Other: 3002 49 10 --- Cultures of micro-organisms (excluding yeast) kg. 10% 10% - Cell cultures, whether or not modified: 3002 51 00 -- Cell therapy products kg.

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SECTION-VI CHAPTER-30 (1) (2) (3) (4) (5) 3003 20 00 - Other, containing antibiotics kg. 10% 10% - Other, containing hormones or other products of heading 2937: 3003 31 00 -- Containing insulin kg. 10% 10% - Other, containing alkaloids or derivatives thereof: 3003 41 00 -- Containing ephedrine or its salts kg. 10% 10% 3003 42 00 -- Containing pseudoephedrine (INN) or its salts kg. 10% 10% 3003 43 00 -- Containing norephedrine or its salts kg. 10% 10% 3003 60 00 - Other, containing antimalarial active principles kg.

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SECTION-VI CHAPTER-30 (1) (2) (3) (4) (5) (INCLUDING THOSE IN THE FORM OF TRANSDERMAL ADMINISTRATION SYSTEMS) OR IN FORMS OR PACKINGS FOR RETAIL SALE 3004 10 - Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives : 3004 10 10 --- Penicillins kg. 10% 10% 3004 10 20 --- Ampicillin kg. 10% 10% 3004 10 30 --- Amoxycillin kg. 10% 10% 3004 10 40 --- Becampicillin kg. 10% 10% 3004 10 50 --- Cloxacillin kg. 10% 10% 3004 10 60 --- Ampicillin and cloxacillin combinations kg.

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SECTION-VI CHAPTER-30 (1) (2) (3) (4) (5) 3004 20 95 ---- Clindamycin kg. 10% 10% 3004 20 96 ---- Vancomycin kg. 10% 10% 3004 20 97 ---- Polymyxin B and colistin kg. 10% 10% - Other, containing hormones or other products of heading 2937: 3004 31 -- Containing insulin: 3004 31 10 --- Insulin injection kg. 10% 10% 3004 32 00 -- Containing corticosteroid hormones, their kg. 10% 10% derivatives or structural analogues 3004 39 -- Other : --- Pituitary hormones; prednisolone; dexamethasone; danazol; other progestogen and oestogen group hormones : 3004 39 11 ---- Pituitary hormones kg.

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SECTION-VI CHAPTER-30 (1) (2) (3) (4) (5) 3004 50 32 ---- Of vitamin B1 and B2 and salts thereof kg. 10% 10% 3004 50 33 ---- Of vitamin B9 kg. 10% 10% 3004 50 34 ---- Of vitamin B12 kg. 10% 10% 3004 50 35 ---- Of vitamin C kg. 10% 10% 3004 50 36 ---- Of vitamin D kg. 10% 10% 3004 50 37 ---- Of vitamin E kg.

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SECTION-VI CHAPTER-30 (1) (2) (3) (4) (5) --- Anticancer drugs : 3004 90 41 ---- Cyclophosphamide kg. 10% 10% 3004 90 42 ---- Methotrexate, 5-fluorouracil(5-FU) and ftorafur kg. 10% 10% 3004 90 43 ---- Bincristine and vinblastine kg. 10% 10% 3004 90 44 ---- Paclitaxel and docetaxel kg. 10% 10% 3004 90 45 ---- Etoposide kg. 10% 10% 3004 90 46 ---- Actinomycin D Dactinomycin and doxorubicin kg.

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SECTION-VI CHAPTER-30 (1) (2) (3) (4) (5) 3004 90 76 ---- Clonidine, methyldopa kg. 10% 10% 3004 90 77 ---- Hydralazine, minoxidil and diazoxide kg. 10% 10% --- Antiepiliptic drugs; sulfa drugs not elsewhere specified or included, preparations of enzymes; veterinary medicinal preparations, not for human use, not elsewhere specified or included; oral rehydration salts; antibacterial formulationsnot elsewhere specified or included, sedatives and tranquilizers : 3004 90 81 ---- Phenobarbitone, mephobarbitone, primidone, kg. 10% 10% phenytoin, carbamazepine, ethosuccimide, valporic acid (sodium valporate), diazepam, lamotrigine, gabapentin, bigabatrin, phenacemide, trimethadione and acetazolamide 3004 90 82 ---- Other antiepileptic drugs kg. 10% 10% 3004 90 83 ---- Sulpha drugs not elsewhere specified or included kg. 10% 10% 3004 90 84 ---- Preparations of enzymes kg.

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SECTION-VI CHAPTER-30 (1) (2) (3) (4) (5) 3005 10 - Adhesive dressings and other articles having an adhesive layer : 3005 10 10 --- Adhesive guaze kg. 10% - 3005 10 20 --- Adhesive tape kg. 10% - 3005 90 - Other : 3005 90 10 --- Cotton wool, medicated kg. 10% - 3005 90 20 --- Poultice of kaolin kg. 10% - 3005 90 30 --- Lint, medicated kg. 10% - 3005 90 50 --- Burn therapy dressing soaked in protective gel kg.

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SECTION-VI CHAPTER-30 3006 60 - Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides : 3006 60 10 --- Based on hormones kg. Free - 3006 60 20 --- Based on other products of heading 2937 kg. Free - 3006 60 30 --- Based on spermicides kg. Free - 3006 70 00 - Gel preparations designed to be used in human kg. 10% - or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments - Other: 3006 91 00 -- Appliances identifiable for ostomy use kg. 10% - 3006 92 00 -- Waste pharmaceuticals kg.

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SECTION-VI CHAPTER-31 CHAPTER 31 Fertilisers NOTES : 1. This Chapter does not cover : (a) animal blood of heading 0511; (b) separate chemically defined compounds [other than those answering to the descriptions in Note 2(a), 3(a), 4(a) or 5 below]; or (c) cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g. each, of heading 3824; optical elements of potassium chloride (heading 9001). Heading 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105: (a) goods which answer to one or other of the descriptions given below: (i) sodium nitrate, whether or not pure; (ii) ammonium nitrate, whether or not pure; (iii) double salts, whether or not pure, of ammonium sulphate and ammonium nitrate; (iv) ammonium sulphate, whether or not pure; (v) double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate; (vi) double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate; (vii) calcium cyanamide, whether or not pure or treated with oil; (viii) urea, whether or not pure; (b) fertilisers consisting of any of the goods described in (A) above mixed together; (c) fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed with chalk, gypsum or other inorganic non-fertilising substances; (d) liquid fertilisers consisting of the goods of sub-paragraph (A) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution. Heading 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105: (a) goods which answer to one or other of the descriptions given below: (i) basic slag; (ii) natural phosphates of heading 2510, calcined or further heat-treated than for the removal of impurities; (iii) superphosphates (single, double or triple); (iv) calcium hydrogen orthophosphate containing not less than 0.2 per cent. by weight of fluorine calculated on the dry anhydrous product; (b) fertilisers consisting of any of the goods described in (A) above mixed together, but with no account being taken of the flourine content limit; (c) fertilisers consisting of any of the goods described in (A) or (B) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances. Heading 3104 applies only to the following goods, provided that they are not put up in the forms or

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SECTION-VI CHAPTER-31 packages described in heading 3105 : (a) goods which answer to one or other of the descriptions given below: (i) crude natural potassium salts (for example, carnallite, kainite and sylvite); (ii) potassium chloride, whether or not pure, except as provided in Note 1(C) above; (iii) potassium sulphate, whether or not pure; (iv) magnesium potassium sulphate, whether or not pure; (b) fertilisers consisting of any of the goods described in (A) above mixed together. Ammonium dihydrogen orthophosphate (monoammonium phosphate) and diammonium hydrogen orthophosphate (diammonium phosphate) whether or not pure, and intermixtures thereof, are to be classified in heading 3105. For the purposes of heading 3105, the term ―other fertilisers‖ applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium. Supplementary Note : (1) In this Chapter, reference to any standard of the Bureau of Indian Standards refers to the last published version of that standard. Illustration : IS 1459 refers to IS 1459: 2018 and not to IS 1459: 1974. Tariff Item Description of goods Unit Rate of duty Standard Prefer- ential Areas (1) (2) (3) (4) (5) 3101 ANIMAL OR VEGETABLE FERTILISERS, WHETHER OR NOT MIXED TOGETHER OR CHEMICALLY TREATED; FERTILISERS PRODUCED BY THE MIXING OR CHEMICAL TREATMENT OF ANIMAL OR VEGETABLE PRODUCTS 3101 00 - Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products : 3101 00 10 --- Guano kg.

3103 11 00 -- Containing by weight 35 % or more of kg. 7.5% -

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SECTION-VI CHAPTER-31 solution 3102 40 00 - Mixtures of ammonium nitrate with calcium kg. 7.5% - carbonate or other inorganic non-fertilising substances 3102 50 00 - Sodium nitrate kg. 7.5% - 3103 MINERAL OR CHEMICAL FERTILISERS, PHOSPHATIC - Superphosphates: - 3103 11 00 -- Containing by weight 35 % or more of kg. 7.5% - 3105 MINERAL OR CHEMICAL FERTILISERS CONTAINING TWO OR THREE OF THE FERTILISING ELEMENTS NITROGEN, PHOSPHORUS AND POTASSIUM; OTHER FERTILISERS; GOODS OF THIS CHAPTER IN TABLETS OR SIMILAR FORMS OR IN PACKAGES OF A GROSS WEIGHT NOT EXCEEDING 10 KG 3105 10 00 - Goods of this Chapter in tablets or similar kg. 7.5% - forms or in packages of a gross weight not exceeding 10 kg. 3105 20 00 - Mineral or chemical fertilisers containing kg.

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SECTION-VI CHAPTER-31 (1) (2) (3) (4) (5) - Other mineral or chemical fertilisers contai ning the two fertilising elements nitrogen and phosphorus : 3105 51 00 -- Containing nitrates and phosphates kg. 5% - 3105 60 00 - Mineral or chemical fertilisers containing the kg. 5% - two fertilising elements phosphorus and potassium 3105 90 - Other : 3105 90 10 --- Mineral or chemical fertilisers containing kg. 5% - two fertilising elements namely nitrogen and potassium 3105 90 90 --- Other kg.

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SECTION-VI CHAPTER-32 CHAPTER 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks NOTES: 1. This Chapter does not cover : (a) separate chemically defined elements or compounds [except those of heading 3203 or 3204, inorganic products of a kind used as lumino-phores (heading 3206), glass obtained from fused quartz or other fused silica in the forms provided for in heading 3207, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading 3212]; (b) tannates or other tannin derivatives of products of headings 2936 to 2939, 2941 or 3501 to 3504; or (c) mastics of asphalt or other bituminous mastics (heading 2715). Heading 3204 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes. Headings 3203, 3204, 3205 and 3206 apply also to preparations based on colouring matter (including, in the case of heading 3206, colouring pigments of heading 2530 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 3212), or to other preparations of heading 3207, 3208, 3209, 3210, 3212, 3213 or 3215. Heading 3208 includes solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 per cent. of the weight of the solution.

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SECTION-VI CHAPTER-32 (1) (2) (3) (4) (5) 3201 10 00 - Quebracho extract kg. 7.5% - 3201 20 00 - Wattle extract kg. 2.5% - 3201 90 - Other : 3201 90 10 --- Gambier extracts kg. 7.5% 5% 3201 90 20 --- Myrobalan fruit extract kg. 7.5% 5% 3201 90 30 --- Gallotannic acid (tannin, digallic acid) kg. 7.5% 5% SYNTHETIC ORGANIC TANNING SUBSTANCES; 3202 INORGANIC TANNING SUBSTANCES; TANNING PREPARATIONS, WHETHER OR NOT CONTAINING NATURAL TANNING SUBSTANCES; ENZYMATIC PREPARATIONS FOR PRE-TANNING 3202 10 00 - Synthetic organic tanning substances kg.

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SECTION-VI CHAPTER-32 (1) (2) (3) (4) (5) FLUORESCENT BRIGHTENING AGENTS OR AS LUMINOPHORES, WHETHER OR NOT CHEMICALLY DEFINED - Synthetic organic colouring matter and preparations based thereon as specified in Note 3 to this Chapter : 3204 11 -- Disperse dyes and preparations based thereon : --- Disperse yellow : 3204 11 11 ---- Disperse yellow 13 (duranol brill yellow 6 G) kg. 7.5% - --- Disperse orange : 3204 11 21 ---- Disperse orange 11 (duranol orange G) kg. 7.5% - --- Disperse red : 3204 11 31 ---- Disperse red 3 (serisol fast pink B) kg. 7.5% - 3204 11 32 ---- Disperse red 4 (celliton fast pink RF) kg. 7.5% - 3204 11 33 ---- Disperse red 9 (duranol red GN) kg. 7.5% - --- Disperse violet : 3204 11 41 ---- Disperse violet 1 (duranol violet 2R) kg.

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SECTION-VI CHAPTER-32 (1) (2) (3) (4) (5) 7.5% 3204 12 14 ---- Acid violets kg. - 3204 12 15 ---- Acid blues kg. 7.5% - 3204 12 16 ---- Acid greens kg. 7.5% - 3204 12 17 ---- Acid brown kg. 7.5% - 3204 12 18 ---- Acid blacks kg. 7.5% - --- Acid greens (non-azo) : 3204 12 21 ---- Acid green 17 (solacet fast green 2G) kg. 7.5% - 3204 12 22 ---- Acid green 27 (carbolan green G) kg.

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SECTION-VI CHAPTER-32 (1) (2) (3) (4) (5) --- Other non-azo acid dyes : 3204 12 91 ---- Acid yellows kg. 7.5% - 3204 12 92 ---- Acid oranges kg. 7.5% - 3204 12 93 ---- Acid red kg. 7.5% - 3204 12 94 ---- Acid violets kg. 7.5% - 3204 12 95 ---- Acid browns kg. 7.5% - 3204 13 -- Basic dyes and preparations based thereon : 3204 13 10 --- Basic azo dyes kg.

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SECTION-VI CHAPTER-32 (1) (2) (3) (4) (5) 3204 14 70 --- Direct blacks (azo) kg. 7.5% - --- Direct dyes (non-azo) : 3204 14 81 ---- Yellows kg. 7.5% - 3204 15 -- Vat dyes (including those usable in that state as pigments) and preparations based thereon : --- Vat yellow : 3204 15 11 ---- Vat yellow 2 (GC) kg. 7.5% - 3204 15 12 ---- Vat yellow 4 (indathrene golden yellow GK) kg. 7.5% - --- Vat orange : 3204 15 21 ---- Vat oranges 3 (brill orange RK) kg. 7.5% - 3204 15 22 ---- Vat oranges 15 (golden orange 3G) kg.

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SECTION-VI CHAPTER-32 (1) (2) (3) (4) (5) --- Vat brown : 3204 15 71 ---- Vat brown 1 (brown BR) kg. 7.5% - 3204 15 72 ---- Vat brown 3 (brown RGR) kg. 7.5% - 3204 15 73 ---- Vat brown 5 (brown RRD,G) kg. 7.5% - --- Vat black : 3204 15 81 ---- Vat black 9 (black RB) kg. 7.5% - 3204 15 82 ---- Vat black 25 (olive T) kg. 7.5% - 3204 15 83 ---- Vat back 27 (olive R) kg.

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SECTION-VI CHAPTER-32 (1) (2) (3) (4) (5) 7.5% 3204 17 70 --- Pigment browns kg. - 3204 17 80 --- Pigment blacks kg. 7.5% - 3204 18 00 -- Carotenoid colouring matters and preparations based kg. 7.5% - thereon 3204 19 -- Other, including mixtures of colouring matter of two or more of the sub-headings 3204 11 to 3204 19 : --- Azoic coupling components 2,4,5,7,8,13 : 3204 19 11 ---- Azoic coupling component 2 (naphthol AS) kg. 7.5% - 3204 19 12 ---- Azoic coupling component 4 (naphthol As-BO) kg. 7.5% - 3204 19 13 ---- Azoic coupling component 5 (naphthol ASG) kg. 7.5% - 3204 19 14 ---- Azoic coupling component 7 (naphthol ASSW) kg.

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SECTION-VI CHAPTER-32 (1) (2) (3) (4) (5) 7.5% 3204 19 52 ---- Oranges kg. - 3204 19 53 ---- Reds kg. 7.5% - --- Sulphur based colouring matters : 3204 19 61 ---- Yellows kg. 7.5% - --- Solvent based colouring matters : 3204 19 71 ---- Yellows kg. 7.5% - --- Food colouring matters : 3204 19 81 ---- Yellow 3 (sunset yellow) kg. 7.5% - 3204 19 82 ---- Yellow 4 (tartrazine) kg. 7.5% - 3204 19 83 ---- Reds 5 to 8 (poncean) kg.

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SECTION-VI CHAPTER-32 (1) (2) (3) (4) (5) 3206 OTHER COLOURING MATTER; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER, OTHER THAN THOSE OF HEADINGS 3203, 3204 OR 3205; INORGANIC PRODUCTS OF A KIND USED AS LUMINOPHORES, WHETHER OR NOT CHEMICALLY DEFINED - Pigments and preparations based on titanium dioxide : 3206 11 -- Containing 80% or more by weight of titanium dioxide calculated on the dry matter : 3206 11 10 --- Pearlsent pigment (titanium dioxide, coated kg. 10% - micananeous and lustres pearl pigment) 3206 11 90 --- Other kg. 10% - 3206 20 00 - Pigments and preparations based on chromium kg. 7.5% - compounds - Other colouring matter and other preparations : 3206 41 00 -- Utramarine and preparations based thereon kg. 7.5% - 3206 42 00 -- Lithopone and other pigments and kg. 7.5% - preparations based on zinc sulphide 3206 49 -- Other : 3206 49 10 --- Red oxide kg.

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SECTION-VI CHAPTER-32 (1) (2) (3) (4) (5) 3207 10 90 --- Other kg. 7.5% - 3207 20 - Vitrifiable enamels and glazes, engobes (slips) and similar preparations : 3207 20 10 --- Vitrifiable enamels and glazes kg. 7.5% - 3207 20 20 --- Engobes (slips) and similar preparations kg. 7.5% - 3207 30 00 - Liquid lustres and similar preparations kg. 7.5% - 3207 40 00 - Glass frit and other glass, in the form of kg. 7.5% - powder, granules or flakes 3208 PAINTS AND VARNISHES (INCLUDING ENAMELS AND LACQUERS) BASED ON SYNTHETIC POLYMERS OR CHEMICALLY MODIFIED NATURAL POLYMERS, DISPERSED OR DISSOLVED IN A NON-AQUEOUS MEDIUM; SOLUTIONS AS DEFINED IN NOTE 4 TO THIS CHAPTER 3208 10 - Based on polyesters : 3208 10 10 --- Enamels kg.

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SECTION-VI CHAPTER-32 (1) (2) (3) (4) (5) 3209 10 - Based on acrylic or vinyl polymers : 3209 10 10 --- Acrylic emulsion kg. 10% - 3209 90 - Other : 3209 90 10 --- Dispersion paints kg. 10% - 3209 90 20 --- Emulsion paints not elsewhere specified or kg. 10% - included 3209 90 90 --- Other kg. 10% - 3210 OTHER PAINTS AND VARNISHES (INCLUDING ENAMELS, LACQUERS AND DISTEMPERS); PREPARED WATER PIGMENTS OF A KIND USED FOR FINISHING LEATHER 3210 00 - Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather : --- Distempers : 3210 00 11 ---- Dry distemper, including cement based water kg. 10% - paints 3210 00 12 ---- Oil bound distemper kg.

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SECTION-VI CHAPTER-32 (1) (2) (3) (4) (5) 3212 90 30 --- Aluminium paste kg. 10% - 3213 ARTISTS’, STUDENTS’ OR SIGNBOARD PAINTERS’ COLOURS, MODIFIYING TINTS, AMUSEMENT COLOURS AND THE LIKE, IN TABLETS, TUBES, JARS, BOTTLES, PANS OR IN SIMILAR FORMS OR PACKINGS 3213 10 00 - Colours in sets kg. 10% - 3214 GLAZIERS’ PUTTY, GRAFTING PUTTY, RESIN CEMENTS, CAULKING COMPOUNDS AND OTHER MASTICS; PAINTERS’ FILLINGS; NON-REFRACTORY SURFACING PREPARTIONS FOR FACADES, INDOOR WALLS, FLOORS, CEILINGS OR THE LIKE 3214 10 00 - Glaziers‗ putty, grafting putty, resin cements, kg. 10% - caulking compounds and other mastics; painters‗ fillings 3214 90 - Other : 3214 90 10 --- Non-refractory surfacing preparations kg. 10% - 3214 90 20 --- Resin cement kg. 10% - 3215 PRINTING INK, WRITING OR DRAWING INK AND OTHER INKS, WHETHER OR NOT CONCENTRATED OR SOLID - Printing ink : 3215 11 -- Black : 3215 11 10 --- Lithographic ink and jelly kg.

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SECTION-VI CHAPTER-33 CHAPTER 33 Essential oils and resinoids, perfumery, cosmetic or toilet preparations NOTES : 1. This Chapter does not cover: (a) natural oleoresins or vegetable extracts of heading 1301 or 1302; (b) soap or other products of heading 3401; or (c) gum, wood or sulphate turpentine or other products of heading 3805. The expression ―odoriferous substances‖ in heading 3302 refers only to the substances of heading 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics. Headings 3303 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use. The expression ―perfumery, cosmetic or toilet preparations‖ in heading 3307 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solution; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations. Tariff Item Description of goods Unit Rate of duty Standard Prefer- ential Areas (1) (2) (3) (4) (5) 3301 ESSENTIAL OILS (TERPENELESS OR NOT), INCLUDING CONCRETES AND ABSOLUTES; RESINOIDS; EXTRACTED OLEORESINS; CONCENTRATES OF ESSENTIAL OILS IN FATS, IN FIXED OILS, IN WAXES OR THE LIKE, OBTAINED BY ENFLEURAGE OR MACERATION; TERPENIC BY- PRODUCTS OF THE DETERPENATION OF ESSENTIAL OILS; AQUEOUS DISTILLATES AND AQUEOUS SOLUTIONS OF ESSENTIAL OILS - Essential oils of citrus fruit : 3301 12 00 -- Of orange kg.

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SECTION-VI CHAPTER-33 (1) (2) (3) (4) (5) 3301 25 -- Of other mints : 3301 25 10 --- Spearmint oil (ex-mentha spicata) kg. 20% - 3301 25 20 --- Water mint-oil (ex-mentha aquatic) kg. 20% - 3301 25 30 --- Horsemint oil (ex-mentha sylvestries) kg. 20% - 3301 25 40 --- Bergament oil (ex-mentha citrate) kg. 20% - 3301 29 -- Other: --- Anise oil; cajeput oil; cananga oil; caraway oil; cassia oil; cedarwood oil; cinnamon bark oil; cinnamon leaf oil: 3301 29 11 ---- Anise oil (aniseed oil) kg. 20% - 3301 29 12 ---- Cajeput oil kg.

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SECTION-VI CHAPTER-33 (1) (2) (3) (4) (5) 20% 3301 29 43 ---- Ylang ylang oil kg. - 3301 29 44 ---- Davana oil kg. 20% - 3301 29 45 ---- Cumin oil kg. 20% - 3301 29 46 ---- Celery seed oil kg. 20% - 3301 29 47 ---- Garlic oil kg. 20% - 3301 29 48 ---- Paprika oil kg. 20% - 3301 29 49 ---- Turmeric oil kg.

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SECTION-VI CHAPTER-33 (1) (2) (3) (4) (5) --- Concentrates of essential oils in fats, in fixed oils or in waxes or the like, obtained by cold absorption or by maceration not elsewhere specified or included : 3301 90 41 ---- Flavouring essences, all types, including kg. 20% - those for liquors 3301 90 49 ---- Other kg. 20% - --- Terpenic by-products of the deterpenation of essential oils : 3301 90 51 ---- Flavouring essences, all types, including kg. 20% - those for liquors 3301 90 59 ---- Other kg. 20% - 3301 90 60 --- Aqueous distillates of essential oils, not kg. 20% - elsewhere specified or included --- Aqueous solutions of essential oils: 3301 90 71 ---- Flavouring essences, all types, including kg.

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SECTION-VI CHAPTER-33 (1) (2) (3) (4) (5) 3303 00 40 --- Perfumes and perfumery compounds not kg. 20% - containing spirit (excluding aqueous distillates) 3303 00 50 --- Perfumes containing spirit kg. 20% - 3303 00 60 --- Spirituous toilet preparations not elsewhere kg. 20% - specified or included 3303 00 90 --- Other kg. 20% - 3304 BEAUTY OR MAKE-UP PREPARATIONS AND PREPARATIONS FOR THE CARE OF THE SKIN (OTHER THAN MEDICAMENTS), INCLUDING SUNSCREEN OR SUNTAN PREPARATIONS; MANICURE OR PEDICURE PREPARATIONS 3304 10 00 - Lip make-up preparations kg. 20% - 3304 20 00 - Eye make-up preparations kg.

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SECTION-VI CHAPTER-33 (1) (2) (3) (4) (5) 3305 90 90 --- Other kg. 20% - 3306 PREPARATIONS FOR ORAL OR DENTAL HYGIENE, INCLUDING DENTURE FIXATIVE PASTES AND POWDERS; YARN USED TO CLEAN BETWEEN THE TEETH (DENTAL FLOSS), IN INDIVIDUAL RETAIL PACKAGES 3306 10 - Dentifrices : 3306 10 10 --- In powder kg. 20% - 3306 20 00 - Yarn used to clean between the teeth kg. 20% - (dental floss) 3306 90 00 - Other kg. 20% - 3307 PRE-SHAVE, SHAVING OR AFTER-SHAVE PREPARATIONS, PERSONAL DEODORANTS, BATH PREPARATIONS, DEPILATORIES AND OTHER PERFUMERY, COSMETIC OR TOILET PREPARATIONS, NOT ELSEWHERE SPECIFIED OR INCLUDED; PREPARED ROOM DEODORISERS, WHETHER OR NOT PERFUMED OR HAVING DISINFECTANT PROPERTIES 3307 10 - Pre-shave, shaving or after-shave preparations: 3307 10 10 --- Shaving cream kg. 20% - 3307 20 00 - Personal deodorants and anti-perspirants kg.

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SECTION-VI CHAPTER-34 CHAPTER 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster NOTES : 1. This Chapter does not cover : (a) edible mixtures or preparations of animal, vegetable or microbial fats or oils of a kind used as mould release preparations (heading 1517); (b) separate chemically defined compounds; or (c) shampoos, dentrifices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading 3305, 3306 or 3307). For the purposes of heading 3401, the expression ―soap‖ applies only to soap soluble in water. Soap and the other products of heading 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 3401 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in heading 3405 as ―scouring powders and similar preparations‖.

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SECTION-VI CHAPTER-34 Tariff Item Description of goods Unit Rate of duty Standard Prefer- ential Areas (1) (2) (3) (4) (5) SOAP; ORGANIC SURFACE-ACTIVE PRODUCTS AND 3401 PREPARATIONS FOR USE AS SOAP, IN THE FORM OF BARS, CAKES, MOULDED PIECES OR SHAPES, WHETHER OR NOT CONTAINING SOAP; ORGANIC SURFACE-ACTIVE PRODUCTS AND PREPARATIONS FOR WASHING THE SKIN, IN THE FORM OF LIQUID OR CREAM AND PUT UP FOR RETAIL SALE, WHETHER OR NOT CONTAINING SOAP; PAPER, WADDING, FELT AND NONWOVENS, IMPREGNATED, COATED OR COVERED WITH SOAP OR DETERGENT - Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wad- ding, felt and nonwovens, impregnated, coated or covered with soap or detergent : 3401 11 -- For toilet use (including medicated products): 3401 11 10 --- Medicated toilet soaps kg. 10% - 3401 11 20 --- Shaving soaps other than shaving cream kg. 10% - 3401 19 -- Other: --- Bars and blocks of not less than 500 gm in weight: 3401 19 11 ---- Industrial soap kg. 10% - 3401 19 20 --- Flakes, chips and powder kg. 10% - 3401 19 30 --- Tablets and cakes kg. 10% - --- Household and laundry soaps not elsewhere specified or included : 3401 19 41 ---- Household soaps kg.

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SECTION-VI CHAPTER-34 (1) (2) (3) (4) (5) 3401 30 19 ---- Other kg. 10% - 3402 ORGANIC SURFACE-ACTIVE AGENTS (OTHER THAN SOAP); SURFACE-ACTIVE PREPARATIONS, WASHING PREPARATIONS (INCLUDING AUXILIARY WASHING PREPARATIONS) AND CLEANING PREPARATIONS, WHETHER OR NOT CONTAINING SOAP, OTHER THAN THOSE OF HEADING 3401 - Anionic organic surface-active agents, whether or not put up for retail sale: 3402 31 00 -- Linear alkylbenzene sulphonic acids and their salts kg. 10% 10% - Other organic surface-active agents, whether or not put up for retail sale: 3402 41 00 -- Cationic kg. 10% 10% 3402 42 00 -- Non-ionic kg. 10% 10% 3402 50 00 - Preparations put up for retail sale kg. 10% - 3402 90 - Other: --- Synthetic detergents: 3402 90 11 ---- Washing preparations (including auxiliary kg.

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SECTION-VI CHAPTER-34 (1) (2) (3) (4) (5) 3402 90 41 ---- Washing preparations (including auxiliary kg. 10% - washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents 3402 90 42 ---- Cleaning or degreasing preparations not kg. 10% - having a basis of soap or other organic surface active agents 3402 90 49 ---- Other kg. 10% - --- Washing preparations whether or not containing soap : 3402 90 51 ---- Washing preparations (including auxiliary kg. 10% - washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents 3402 90 52 ---- Cleaning or degreasing preparations not kg. 10% - having a basis of soap or other organic surface active agents 3402 90 59 ---- Other kg.