Revised All Industry Rates of Duty Drawback.

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 77/2023-CUSTOMS (N.T.) New Delhi, the 20th October, 2023 G.S.R. (E). – In exercise of the powers conferred by sub-section (2) of section 75 of the Customs Act, 1962 (52 of 1962) and sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), read with rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017 (hereinafter referred to as the said rules) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 07/2020-Customs (N.T.) dated the 28th January, 2020 published vide number G.S.R. 55(E), dated the 28th January, 2020, except as respect to things done or omitted to be done before such supersession, the Central Government hereby determines the rates of drawback as specified in the Schedule annexed hereto (hereinafter referred to as the said Schedule) subject to the following notes and conditions, namely :- Notes and conditions - (1) The tariff items and descriptions of goods in the said Schedule are aligned with the tariff items and descriptions of goods in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) at the four-digit level only. The descriptions of goods given at the six digit or eight digits in the said Schedule are in several cases not aligned with the descriptions of goods given in the First Schedule to the Customs Tariff Act, 1975. (2) The general rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 shall, mutatis mutandis, apply for classifying the export goods listed in the said Schedule. (3) Notwithstanding anything contained in the said Schedule, - (i) all art-ware or handicraft items shall be classified under the heading of art-ware or handicraft (of constituent material) as mentioned in the relevant Chapters; (ii) any identifiable ready to use machined part or component predominantly made of iron, steel or aluminium, made through casting or forging process, and not specifically mentioned at six digit level or more in Chapter 84 or 85 or 87, except those classifiable under heading 8432 or 8433 or 8436, may be classified under the relevant tariff item (depending upon material composition and making process) under heading 8487 or 8548 or 8708, as the case may be, irrespective of classification of such part or component at four digit level in Chapter 84 or 85 or 87 of the said Schedule; (iii) the sports gloves mentioned below heading 4203 or 6116 or 6216 shall be classified in that heading and all other sports gloves shall be classified under heading 9506. (4) The figures shown in column (4) in the said Schedule refer to the rate of drawback expressed as a percentage of the free on board value or the rate per unit quantity of the export goods, as the case may be. (5) The figures shown in column (5) in the said Schedule refer to the maximum amount of drawback that can be availed of per unit specified in column (3). (6) An export product accompanied with a tax invoice and forming part of project export (including turnkey export or supplies) for which no figure is shown in column (5) in the said Schedule, shall be so declared by the exporter and the maximum amount of drawback that can be availed under the said Schedule shall not exceed the amount calculated by applying ad-valorem rate of drawback shown in column (4) to one and half times the tax invoice value. (7) The rates of drawback specified against the various tariff items in the said Schedule in specific terms or on ad valorem basis, unless otherwise specifically provided, are inclusive of drawback for packing materials used, if any. (8) Drawback at the rates specified in the said Schedule shall be applicable only if the procedural requirements for claiming drawback as specified in rule 12, 13 and 14 of the said rules, unless otherwise relaxed by the competent authority, are satisfied. (9) The rates of drawback specified in the said Schedule shall not be applicable to export of a commodity or product if such commodity or product is, - (i) manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962); (ii) manufactured or exported in discharge of export obligation against an Advance Authorisation or Duty-Free Import Authorisation issued under the Duty Exemption Scheme of the relevant Foreign Trade Policy: Provided that where exports are made against Special Advance Authorisation issued under paragraph 4.04A of the Foreign Trade Policy 2015-20 or Foreign Trade Policy 2023 in discharge of export obligations in terms of Notification No. 45/2016-Customs, dated 13th August, 2016 or Notification No. 27/2023-Customs, dated 1st April, 2023, the rates of drawback specified in the said Schedule shall apply as if in the said Schedule, the entries in columns (4) and (5) against the Tariff items in the said Schedule below all Chapters, except Chapter 61 and 62, are NIL, and those in Chapters 61 and 62 are as specified in the Table annexed hereto; (iii) manufactured or exported by a unit licensed as hundred per cent Export Oriented Unit in terms of the provisions of the relevant Foreign Trade Policy; (iv) manufactured or exported by any of the units situated in Free Trade Zones or Export Processing Zones or Special Economic Zones; (v) manufactured or exported availing the benefit of the notification No. 32/1997-Customs, dated 1st April, 1997. (10) Whenever a composite article is exported for which any specific rate has not been provided in the said Schedule, the rates of drawback applicable to various constituent materials can be extended to the composite article according to net content of such materials on the basis of a self-declaration to be furnished by the exporter to this effect and in case of doubt or where there is any information contrary to the declarations, the proper officer of customs shall cause a verification of such declarations. (11) The term ‘articles of leather’ in Chapter 42 of the said Schedule shall mean any article wherein (a) 60% or more of the outer visible surface area; or (b) 60% or more of the outer and inner surface area taken together, excluding shoulder straps or handles or fur skin trimming, if any, is of leather notwithstanding that such article is made of leather and any other material. (12) The term “dyed”, wherever used in the said Schedule in relation to textile materials, shall include yarn or piece dyed or predominantly printed or coloured in the body. (13) The term “dyed” in relation to fabrics and yarn of cotton, shall include “bleached or mercerised or printed or melange”. (14) The term “dyed” in relation to textile materials in Chapters 54 and 55 shall include “printed or bleached or melange”. (15) In respect of the tariff items in Chapters 60, 61, 62 and 63 of the said Schedule, the blend containing cotton and man-made fibre shall mean that content of man-made fibre in it shall be more than 15% but less than 85% by weight and the blend containing wool and man-made fibre shall mean that content of man-made fibre in it shall be more than 15% but less than 85% by weight. The garment or made-up of cotton or wool or man-made fibre or silk shall mean that the content in it of the respective fibre is 85% or more by weight. (16) The term “shirts” in relation to Chapters 61 and 62 of the said Schedule shall include “shirts with hood”. (17) In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for adult shall comprise the following sizes, namely : - (a) French point or Paris point or Continental Size above 33; (b) English or UK adult size 1 and above; and (c) American or USA adult size 1 and above. (18) In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for children shall comprise the following sizes, namely :- (a) French point or Paris point or Continental Size upto 33; (b) English or UK children size upto 13; and (c) American or USA children size upto 13. (19) The drawback rates specified in the said Schedule against tariff items 711301, 711302 and 711401 shall apply only to goods exported by airfreight, post parcel or authorised courier through the Custom Houses as specified in para 4.71 of the Hand Book of Procedures, 2023 published vide Public Notice No. 1/2023, dated the 1st April, 2023 of the Government of India in the Ministry of Commerce and Industry, after examination by the Customs Appraiser or Superintendent to ascertain the quality of gold or silver and the quantity of net content of gold or silver in the gold jewellery or silver jewellery or silver articles. The free on board value of any consignment through authorised courier shall not exceed rupees twenty lakhs. (20) The drawback rates specified in the said Schedule against tariff items 711301, 711302 and 711401 shall not be applicable to goods manufactured or exported in discharge of export obligation against any Scheme of the relevant Foreign Trade Policy of the Government of India which provides for duty free import or replenishment or procurement from local sources of gold or silver. (21) “Vehicles” of Chapter 87 of the said Schedule shall comprise completely built unit or completely knocked down (CKD) unit or semi knocked down (SKD) unit. 2. All claims for duty drawback at the rates of drawback notified herein shall be filed with reference to the tariff items and descriptions of goods shown in columns (1) and (2) of the said Schedule respectively. Where, in respect of the export product, the rate of drawback specified in the said Schedule is Nil or is not applicable, the rate of drawback may be fixed, on an application by an individual manufacturer or exporter in accordance with the said rules. Where the claim for duty drawback is filed with reference to tariff item of the said Schedule and it is for the rate of drawback specified herein, an application, as referred under sub-rule (1) of rule 7 of the said rules shall not be admissible. 3. The amount referred in sub-rule (3) of rule 7 of the said rules, relating to provisional drawback amount as may be specified by the Central Government, shall be equivalent to the drawback rate and drawback cap shown in column (4) and (5) in the said Schedule for the tariff item corresponding to the export goods, if applicable, and determined as if it were a claim for duty drawback filed with reference to such rate and cap. 4. This notification shall come into force on the 30th day of October, 2023. Schedule Tariff Item Description of goods Unit Drawback Rate Drawback cap per unit in Rs. (₹) (1) 0101 0102 0103 0104 0105 0106 0201 0202 0203 0204 0205 0206 0207 0208 0209 0210 (2) (3) (4) (5) CHAPTER – 1 LIVE ANIMALS Live Horses, Asses, Mules and Hinnies Live bovine animals Live swine Live sheep and goats Live poultry, that is to say, fowls of the species gallus domesticus, ducks, geese, turkeys and guinea fowls Other live animals Nil Nil Nil Nil Nil Nil CHAPTER – 2 MEAT AND EDIBLE MEAT OFFAL Meat of bovine animals, fresh and chilled Meat of bovine animals, frozen Meat of swine, fresh, chilled or frozen Meat of sheep or goats, fresh, chilled or frozen Meat of horses, asses, mules or hinnies, fresh, chilled or frozen Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen Meat, and edible offal, of the poultry of heading 0105, fresh, chilled or frozen Other meat and edible meat offal, fresh, chilled or frozen Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen, salted, in brine, dried or smoked fresh, chilled, Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% CHAPTER – 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES 0301 Live fish Kg 2.9% 2.9 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 030201 030299 In chilled form Others Kg 2.9% 0.15% 24.2 0303 0304 030401 030402 030499 0305 0306 030601 030602 030603 030604 030605 030699 0307 030701 030799 0308 Fish, frozen, excluding fish fillets and other fish meat of heading 0304 Fish fillets and other fish meat fresh, (whether or not minced), chilled or frozen In chilled or frozen form Surimi fish paste Others Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process in or the brine; (AFD) smoking Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, smoked salted crustaceans, whether in shell or not, whether or not cooked before or during process; in shell, cooked by crustaceans, steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine Shrimp/prawn in frozen form other than Accelerated Freeze Dried (AFD) Accelerated Freeze Dried shrimp / prawn Lobster / Crab Pasteurised tinned chilled crab meat Others in chilled or frozen form Others Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process In chilled or frozen form Others Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process Kg 2.9% 24.2 Kg Kg Kg Kg Kg Kg Kg 2.9% 3.6% 0.15% 0.15% 3% 2.6% 2.9% 3% 2.9% 0.15% 24.2 10.6 23.6 91 43.8 79 24.2 Kg 2.9% 0.15% 24.2 030801 In chilled or frozen form Kg 030899 0309 Others Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption 030901 In chilled or frozen form Kg 030999 Others 2.9% 0.15% 2.9% 0.15% 24.2 24.2 CHAPTER – 4 DAIRY PRODUCE; BIRDS’ EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED 0401 0402 0403 0404 0405 0406 0407 0408 0409 0410 Milk and cream, not concentrated nor containing added sugar or other sweetening matter Milk and cream, concentrated or containing added sugar or other sweetening matter Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa Whey, whether or not concentrated or containing added sugar or other products sweetening matter; of consisting milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included Butter and other fats and oils derived from milk; dairy spreads natural Cheese and curd frozen Birds’ eggs, in shell, fresh, preserved or cooked Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, otherwise moulded, preserved, whether or not containing added sugar or other sweetening matter Natural honey Insects and other edible products of animal elsewhere specified or included origin, not or 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% CHAPTER – 5 PRODUCT OF ANIMAL ORIGIN NOT ELSEWHERE SPECIFIED OR INCLUDED. 0501 0502 0503 0504 0505 Human hair, unworked, whether or not washed or scoured; waste of human hair Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making Hair; waste of such bristles or hair Omitted Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not cleaned, further worked disinfected for or preservation; powder and waste of feathers or parts of feathers than treated 0.15% 0.15% 0.15% 0.15% 0506 0507 0508 0509 0510 0511 and Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised powder and waste of these products Ivory, tortoise-shell, whale-bone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products similar materials, Coral unworked or simply prepared but not otherwise worked; shells of or crustaceans molluscs, cuttle-bone, and echinoderms unworked or simply prepared but not cut to shape, powder and waste thereof Omitted Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of fresh, products, pharmaceutical chilled, otherwise or provisionally preserved Animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption frozen 0.15% 0.15% 0.15% 0.15% 0.15% CHAPTER – 6 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE 0601 0602 0603 0604 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212 Other live plants (including their roots), cuttings and slips; mushroom spawn Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared Foliage, branches and other parts of plants, without flowers or flower buds and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purpose, fresh, bleached, impregnated or otherwise prepared dried, dyed, 0.15% 0.15% 0.15% 0.15% CHAPTER – 7 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS 0701 0702 Potatoes, fresh or chilled Tomatoes, fresh or chilled 0.15% 0.15% 0703 0704 0705 0706 0707 0708 0709 0710 0711 0712 0713 071301 071399 0714 0801 0802 0803 0804 0805 0806 0807 0808 0809 0810 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled Lettuce (Lactucasativa) and Chicory (Cichorium spp.), fresh or chilled Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled Cucumbers or gherkins, fresh or chilled Leguminous vegetables, shelled or unshelled, fresh or chilled Other vegetables, fresh or chilled Vegetables (uncooked or cooked by steaming or boiling in water), frozen Vegetables provisionally preserved, but unsuitable in that state for immediate consumption Dried vegetables, whole, cut, sliced, broken, or in powder, but not further prepared Dried leguminous vegetables, shelled, whether or not skinned or split Guar Gum Refined Split Others MT sweet potatoes Manioc, arrowroot, salep, jerusalem artichokes, and similar roots and tubers with high fresh, starch or chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith inulin content, 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.1% 0.15% 0.15% 170.1 CHAPTER – 8 EDIBLE FRUITS AND NUTS, PEEL OF CITRUS FRUIT OR MELONS Coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled Other nuts, fresh or dried, whether or not shelled or peeled Bananas, including plantains, fresh or dried Dates, figs, pineapples, avocados, guavas, mangoes, and mangosteens, freshordried Citrus fruit, fresh or dried Grapes, fresh or dried Melons andpapaws (papayas), fresh Apples, pears and quinces, fresh Apricots, peaches cherries, (including nectarines), plums and soles, fresh Other fruit, fresh (including water-melons) 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% and Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter Fruit provisionally nuts preserved, but unsuitable in that state for immediate consumption Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter fruit or melons Peel of citrus fresh, (including watermelons), frozen, provisionally dried preserved in brine, in sulphur water or in other preservative solutions or 0.15% 0.15% 0.15% 0.15% CHAPTER – 9 COFFEE, TEA, MATE AND SPICES Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion Tea, whether or not flavoured in consumer packs/OTS can Tea including tea bags and Others Mate Pepper of the genus piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta Vanilla Cinnamon flowers Cloves (whole fruit, cloves and stems) Nutmeg, mace and cardamoms Seeds of anise, badian, coriander, juniper berries Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices fennel, caraway; cinnamon-tree cumin or Wheat Meslin Rye Barley Oats Maize (corn) Rice 1001 Wheat and meslin CHAPTER – 10 CEREALS 0.15% 0.7% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% Nil 0.15% 0.15% 0.15% 0.15% 0.15% Rice, packed in plastic bags including bags constructed of a laminate of plastic with paper and/or aluminium, of upto 5 Kg net weight Rice, packed in plastic bags including bags constructed of a laminate of plastic with paper and/or aluminium, of MT ₹20 MT ₹15 0811 0812 0813 0814 0901 0902 090201 090299 0903 0904 0905 0906 0907 0908 0909 0910 100101 100199 1002 1003 1004 1005 1006 100601 100602 more than 5 Kg and upto 10 Kg net weight Rice, packed in plastic bags including bags constructed of a laminate of plastic with paper and/or aluminium, of more than 10 Kg and upto 20 Kg net weight Rice, packed in plastic bags including bags constructed of a laminate of plastic with paper and/or aluminium, of more than 20 Kg net weight Others Grain sorghum Buckwheat, millet and canary seeds; other cereals 100603 100604 100699 1007 1008 MT ₹10.50 MT ₹7.50 Nil 0.15% 0.15% CHAPTER – 11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN. 1101 Wheat or meslin flour 1102 Cereal flours other than that of wheat or meslin 1103 Cereal groats, meal and pellets 1104 1105 1106 Cereal grains otherwise worked (for example, hulled, flaked, pearled, sliced, or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground rolled, Flour, meal, granules, and pellets of potatoes powder, flakes, 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 110601 Guar Meal 110699 Others MT 1107 1108 1109 Malt, whether or not roasted Starches; inulin Wheat gluten, whether or not dried 0.15% 0.15% 0.15% 0.15% 0.15% 0.10% 0.15% 0.15% 0.15% 0.15% 170.1 CHAPTER – 12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER 1201 Soya beans, whether or not broken 1202 1203 1204 1205 1206 roasted Ground-nuts, or not otherwise cooked, whether or not shelled or broken Copra Linseed, whether or not broken Rape or colza seeds, whether or not broken Sunflower seeds, whether or not broken 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 1207 1208 1209 1210 1211 1212 1213 1214 Other oil seeds oleaginous fruits, whether or not broken Flours and meals of oil seeds or oleaginous fruits, other than those of mustard Seeds, fruit and spores, of a kind used for sowing Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered Locust beans, seaweeds and other algae, sugar beet nad sugarcane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable unroasted (including products chicory roots of the variety Ci- chorium intybus sativum) of a kind used human consumption, not elsewhere specified or included Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets primarily for Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% CHAPTER – 13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS 1301 1302 130201 Lac; natural gums, resins, gum- resins and oleoresins (for example, balsams) Vegetable saps and extracts; pectic substances, pectinates and pectates; Agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products Of Guar Gum 130299 Others 0.15% MT 0.1% 0.15% 170.1 CHAPTER – 14 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS, NOT ELSEWHERE SPECIFIED OR INCLUDED. Vegetable material of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) Omitted 1401 1402 0.15% 1403 1404 Omitted Vegetable products not elsewhere specified or included 0.15% CHAPTER – 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES 7.51 1501 1502 1503 1504 Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503 Fats of bovine animals, sheep or goats, other than those of heading 1503 Lard stearin, lard oils, oleostearin, oleo-oil and tallow oil,not emulsified or mixed or otherwise prepared Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified 150401 Fish oil 150499 Others Kg 1505 1506 1507 1508 1509 1510 1511 1512 1513 1514 Wool grease and fatty substances derived therefrom (including lanolin) Other animal fats and oils and their fractions, whether or not refined, but not chemically modified Soya-bean oil and its frac-tions, whether or not refined, but not chemically modified Ground-nut oil and its fractions, whether or not refined, but not chemically modified Olive oil and its fractions, whether or not refined, but not chemically modified their Other oils and fractions obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 Palm oil and its fractions, whether or not refined, but not chemically modified Sunflower seed, safflower or cotton seed oil and their fractions thereof, whether or not refined, but not chemically modified Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified Rape, colza or mustard oil and its fractions thereof, whether or not refined, but not chemically modified 0.15% 0.15% 0.15% 2.9% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 1515 1516 1517 1518 1519 1520 1521 1522 edible mixture Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified Animal, vegetable or microbial fats and oils and their fractions, partly or wholly inter- hydrogenated, esterified, re-esterified or elaidinised, whether or not refined, but not further prepared Margarine; or preparations of animal,vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, other than edible fats and oils or their fractions of heading 1516 Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, in blown, polymerised by heat vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included Omitted Glycerol, crude; glycerol waters and glycerol lyes Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured Degras: residues resulting from the treatment of fatty substances or animal or vegetable waxes 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% CHAPTER – 16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES 1601 1602 1603 160301 160399 1604 160401 160499 Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products Other prepared or preserved meat, meat offal blood or insects Extracts and juices of meat, fish or other crustaceans, molluscs aquatic invertebrates Of fish or crustaceans in chilled or frozen form or Others Prepared or preserved fish, caviar and caviar substitutes prepared from fish eggs Surimi analogue product Others Kg Kg 0.15% 0.15% 2.9% 0.15% 3.6% 0.15% 24.2 10.6 1605 160501 160502 160503 160504 160505 160599 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved Shrimp/prawn in frozen form other than Accelerated Freeze Dried (AFD) (AFD) Accelerated Freeze Dried shrimp / prawn Lobster / Crab Pasteurised tinned chilled crab meat Others in chilled or frozen form Others Kg Kg Kg Kg Kg 3% 2.6% 2.9% 3% 2.9% 0.15% 23.6 91 43.8 79 24.2 CHAPTER – 17 SUGARS AND SUGAR CONFECTIONERY 1701 Cane or beet sugar and chemically pure sucrose, in solid form 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 Molasses from extraction or refining of sugar resulting the Sugar confectionery (including white chocolate), not containing cocoa 1702 1703 1704 170401 170402 Sugar coated pills(candy) Others 0.15% 0.15% 0.15% 1% 0.15% CHAPTER – 18 COCOA AND COCOA PREPARATIONS 1801 1802 1803 1804 1805 1806 Cocoa beans, whole or broken, raw or roasted Cocoa shells, husks, skins and other cocoa waste Cocoa paste, whether or not defatted Cocoa butter, fat and oil Cocoa powder, not containing added sugar or other sweetening matter Chocolate and preparations containing cocoa other food 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% CHAPTER – 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS 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 0.15% 1902 1903 1904 1905 or (with meat Pasta, whether or not cooked or stuffed other substances) or otherwise prepared, such as spaghettimacaroni, noodles, lasagne, ravioli, gnocchi, cannelloni;couscous, whether or not prepared therefor Tapioca and substitutes prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals [other than maize (corn) ] in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre- cooked or otherwise prepared, not elsewhere specified or included Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing communion cocoa; wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products 0.15% 0.15% 0.15% 0.15% CHAPTER – 20 PREPARATION OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTS 2001 2002 2003 2004 2005 2006 2007 2008 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid Tomatoes prepared or preserved otherwise than by vinegar or acetic acid Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid prepared prepared vegetables vegetables Other or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 Other or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of Heading 2006 Vegetables, fruits, nuts, fruit-peel and other parts of plants, preserved or (drained, sugar by crystallised) Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter Fruit, nuts and other edible parts of or plants, preserved, whether or not containing added sugar or other sweetening otherwise prepared glace 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% matter or spirit, not elsewhere specified or included 2009 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter 0.15% CHAPTER – 21 MISCELLANEOUS EDIBLE PREPARATIONS 0.7% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% tea coffee, or mate Extracts, essences and concentrates, of 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 Instant Coffee 2101 210101 210199 Others condiments Yeasts (active or inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders Sauces and preparations therefor, mixed and mixed seasonings; mustard flour and meal and prepared mustard Soups and broths and preparations therefor, homogenized composite food preparations Ice cream and other edible whether or not containing cocoa Food preparations not elsewhere specified or included ice, 2102 2103 2104 2105 2106 2201 220101 including CHAPTER – 22 BEVERAGES, SPIRITS AND VINEGAR or Waters, artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow Bottled Water natural 0.15% 220199 Others including mineral waters Waters, and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non- alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009 Beer made from malt including Wine of fresh grapes, fortified wines; grape must other than that of heading 2009 2202 2203 2204 Nil 0.15% 0.15% 0.15% 2205 2206 2207 2208 2209 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances beverages, Other (for fermented beverages example, cider, perry, mead, sake); mixtures of fermented beverages and not non-alcoholic elsewhere specified or included Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirit, liquors and other spirituous beverages Vinegar and substitutes for vinegar obtained from acetic acid 0.15% 0.15% 0.15% 0.15% 0.15% CHAPTER – 23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, aquatic molluscs invertebrates, unfit for human consumption; greaves Fish meal other or 2301 230101 230199 Others 2302 2303 2304 2305 2306 of other waste 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 Residues of starch manu-facture and similar residues, beet-pulp, bagasse and sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets Oil-cake and other solid residues whether or not ground or in the form of pellets, the resulting extraction of soyabean oil Oil-cake and other solied residues, whether or not ground or in the form of pellets, the resulting extraction of ground-nut oil Oil-cake and other solid residues, whether or not ground or in the form of pellets, the resulting extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305 from from from 2307 Wine lees; argol 3.7 Kg 2.9% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 0.15% 2308 Vegetable materials and vegetable waste, 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 animal feeding in 0.15% 0.15% CHAPTER – 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES 2401 2402 2403 2404 Unmanufactured tobacco; tobacco refuse tobacco cheroots, cigarillos Cigar, and cigarettes, of tobacco or of tobacco substitutes Other manufactured tobacco and manufactured substitute; “homogenized” or “reconstituted” tobacco; tobacco extract and essences tobacco, containing Products reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, inhalation without for intended combustion; nicotine containing products intended for the intake of nicotine into the human body other 0.15% 0.15% 0.15% 0.15% CHAPTER – 25 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT table sulphur, (including salt and Salt denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti- caking or free flowing agents; sea water Common salt (including iodised salt) in HDPE/LDPE/PP pack/ bags Others Unroasted iron pyrites Sulphur of all kinds, other than sublimed precipitated sulphur and colloidal sulphur Natural graphite Carbofoil of various grades (chemically acid treated graphite) Others Natural sands of all kinds, whether or not coloured, other than metal- bearing sands of Chapter 26 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 Kaolin and other kaolinic clays, whether or not calcined 2501 250101 250199 2502 2503 2504 250401 250499 2505 2506 2507 0.15% Nil Nil Nil 0.15% Nil Nil Nil 250701 Calcined LDPE/HDPE/PP bags kaolin packed in 250799 Others 2508 250801 250899 2509 2510 2511 2512 2513 2514 2515 2516 2517 Other clays (not including expanded clays of heading 6806), andalusipe, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths Processed Bentonite Others Chalk Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk Natural barium sulphate (barytes); natural carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816 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 Pumice natural emery; stone; corundum, natural garnet and other natural abrasives, whether or not heat-treated barium Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape 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 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated aggregates, for 0.15% Nil 0.15% Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil (including 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 square) shape; dolomite ramming mix carbonate Natural magnesium magnesia; fused (magnesite); deadburned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure Gypsum; plasters anhydrite; (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities accelerators or retarders Limestone flux; limestone and other calcareous stones, of a kind used for the manufacture of lime or cement Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825 Portland cement, aliminous, slag cement, supersulphate cement and similar hydraulic cement, whether or not coloured or in the form of clinkers Asbestos Mica, waste Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc Omitted 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 H3BO3 Calculated on the dry weight Feldspar; nepheline syenite; fluorspar Mineral substances not else-where specified or included leucite; nepheline and splittings; mica including 2518 2519 2520 2521 2522 2523 2524 2525 2526 2527 2528 2529 2530 CHAPTER – 26 ORES, SLAG AND ASH 2601 260101 260199 2602 Iron ores and concentrates, including roasted iron pyrites Iron ore Pellets Others Manganese ores and concentrates, ferruginous manganese including ores and concentrates with a manganses content of 20% or more, Nil Nil Nil Nil Nil 1% Nil Nil Nil Nil Nil Nil 1% Nil Nil 2603 2604 2605 2606 260601 260699 2607 2608 2609 2610 2611 2612 2613 2614 2615 2616 2617 2618 2619 2620 2621 calculated on the dry weight Copper ores and concentrates Nickel ores and concentrates Cobalt ores and concentrates Aluminium ores and concentrates Calcined bauxite Others Lead ores and concentrates Zinc ores and concentrates Tin ores and concentrates Chromium ores and concentrates Tungsten ores and concentrates Uranium ores and concentrates Molybdenum ores and concentrates Titanium ores and concentrates Niobium, tantalum, vanadium or zirconium ores and concentrates Preciousmetal ores and concentrates Other ores and concentrates Granulated slag (slag sand) from the manufacture of iron or steel Slag, dross (other than granulated slag), scaling and other waste from the manufacture of iron or steel Slag, ash and residues (other than from the manufacture of iron or steel), containing arsenic,metal or their compounds Other including seaweed ash (kelp); ash and residues from the incine-ration of municipal waste slag, and ash, Nil Nil Nil 0.15% Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil 1% Nil Nil Nil CHAPTER – 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES 2701 2702 2703 2704 2705 2706 Coal; Briquettes, ovoids and similar solid fuels manufactured from coal or whether Lignite, agglomerated, excluding jet Peat (including peat litter), whether or not agglomerated not Coke and semi-coke of coal, of lignite or or not agglomerated; retort carbon of peat, whether Coal gas, water gas, producer gas and than similar gases, other petroleum gases and other gaseous hydrocarbons Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or including partially reconstituted dis-tilled, Nil Nil Nil Nil Nil Nil 2707 2708 2709 2710 271001 271099 2711 2712 2713 271301 271399 2714 2715 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 Pitch and pitch coke, obtained from coal tar or from other mineral tars crude; Petroleum oils and oils obtained from bituminous minerals, crude Petroleum oils and oils obtained from bituminous minerals, other not than elsewhere included, specified or 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 preparations Industrial/automotive lubricants obtained products Others Petroleum gases and other gaseous hydrocarbons Petroleum jelly, paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar by synthesis or by other processes, whether or not coloured Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals Calcined petroleum coke Others Bitumen asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks 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) and 2716 Electrical energy Nil Nil Nil 1.2% Nil Nil Nil 2.7% Nil Nil Nil Nil MT 1071 CHAPTER – 28 INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES 2801 2802 2803 Fluorine, chlorine, bromine and iodine Sulphur, sublimed or precipitated; colloidal sulphur Carbon (carbon blacks and other forms of carbon not elsewhere specified or included) 1% 1% 1% 2804 2805 2806 2807 2808 2809 2810 2811 2812 2813 2814 2815 2816 Hydrogen, rare gases and other non- metals Alkali or alkaline-earth metals; rare- earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury Hydrogen chloride acid); chlorosulphuric acid Sulphuric acid; oleum (hydrochloric Nitric acid; sulphonitric acids Diphosphorus pentaoxide; acid; polyphosphoric phosphoric acids, whether or not chemically defined Oxides of boron; boric acids Other inorganic acids and other inorganic oxygen compounds of non- metals Halides and halide oxides of non- metals Sulphides of non-metals; commercial phosphorus trisulphide Ammonia, anhydrous or in aqueous solution Sodium hydroxide (caustic soda); (caustic potassium potash); peroxides of sodium or potassium hydroxide and of Hydroxide magnesium; oxides, hydroxides and peroxides, of strontium or barium peroxide 2817 Zinc oxide; zinc peroxide 2818 2819 2820 2821 2822 2823 2824 2825 2826 2827 Artificial corundum, whether or not chemically aluminium defined; oxide; aluminium hydroxide Chromium oxides and hydroxides Manganese oxides Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 Cobalt oxides commercial cobalt oxides Titanium oxides Lead oxides; red lead and orange lead Hydrazine and hydroxyl- amine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides and hydroxides; fluorosilicates, Fluorides; fluoroaluminates and other complex fluorine salts chloride and Chlorides, chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides oxides 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 2828 2829 2830 2831 283101 283199 2832 2833 2834 2835 2836 2837 2838 2839 2840 2841 2842 2843 2844 2845 2846 2847 Hypochlorites; commercial calcium hypochlorites; chlorites; hypobromites and perchlorates; Chlorates bromates and perbromates; iodates and periodates and oxides cyanide (sodium dithionites carbonate peroxo-carbonates commercial containing Sulphides; polysulphides, whether or not chemically defined Dithionites and sulphoxylates Sodium hydrosulphite) Others Sulphites; thiosulphates Sulphates; alums; peroxo-sulphates (persulphates) Nitrites; nitrates (hypo-phosphites), Phosphinates phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined Carbonates; (percarbonates); ammonium ammonium carbamate Cyanides, complex cyanides Deleted Silicates; commercial alkali metal silicates Borates; peroxoborates (perborates) Salts peroxometallic acids Other salts of inorganic acids or (including peroxoacids, aluminosilicates whether or not chemically defined), other than azides Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products Isotopes other than those of heading inorganic or 2844; organic, of such isotopes, whether or not chemically defined Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals compounds, oxometallic or of Hydrogen peroxide, whether or not solidified with urea 1% 1% 1% 1.4% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% 1% Nil Nil 1% 1% 1% 2848 Omitted 2849 Carbides, whether or not chemically defined Hydrides, nitrides, azides, silicides or not and borides, whether chemically defined, than compounds which are also carbides of heading 2849 Deleted other Inorganic or organic compoundsof mercury, whether or not chemically defined, excluding amalgams or not Phosphides, whether excluding defined, chemically ferrophosphorus; other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); air; amalgams, other than amalgams of precious metals compressed CHAPTER – 29 ORGANIC CHEMICALS of derivatives Acyclic hydrocarbons Cyclic hydrocarbons Halogenated hydrocarbons Pentafluoroethane Vinylidene Fluoride (VDF) Monochloro Di-Fluoro Methane 1-Chloro 1,1-Difluoroethane (R142B) Bromotrifluoromethane Others Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated 4,4- Dinitrostilbene 2,2- disulphonic acid Para Nitro Chloro Benzene Sulphonic Acid Others their Acyclic halogenated, sulphonated, nitrated or nitrosated derivatives Fatty Alcohol (Cetyl Alcohol), Fatty Alcohol (Stearyl Alcohol) Others Cyclic their halogenated, sulphonated, nitrated or nitrosated derivatives Menthol alcohols alcohols and and Others Kg Kg Kg Kg 2850 2851 2852 2853 2901 2902 2903 290301 290302 290303 290304 290305 290399 2904 290401 290402 290499 2905 290501 290599 2906 290601 290699 2907 Phenols; phenol-alcohols 290701 290702 Para Cresol Beta Naphthol 1% 1% 1% 1% 1.2% 1.2% 2.3% 1.7% 1.6% 2.2% 2.3% 1.2% 1.6% 1.3% 1.2% 2.5% 1.2% 1.3% 1.2% 1.7% 1.6% 38.4 43.4 23.1 11.1 290799 Others 2908 290801 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols Schaeffers Acid Kg 290899 Others 2909 290901 290999 2910 2911 2912 291201 291299 2913 2914 2915 291501 291502 291599 2916 2917 halogenated, halogenated, Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, acetal and hemiacetal peroxides ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives Ortho Anisidine Others Epoxides, epoxyalcohols, expoxy-ethers, epoxyphenols and with a three-membered ring, and their sulphonated, nitrated or nitrosated derivatives Acetals and hemiacetals, whether or not with other oxygen function, and their sulphonated, nitrated or nitrosated derivatives Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde Para Anisic Aldehyde Others Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 2912 Ketones and Quinones, whether or not with other oxygen function, and their sulphonated, nitrated or nitrosated derivatives Saturated acyclic mono-carboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halo-genated, sulphonated, nitrated or nitrosated derivatives Omitted halogenated, Kg R Salt Kg Others Unsaturated acyclic mono-carboxylic acids, cyclic mono-carboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives Polycarboxylic their anhydrides, halides, peroxides and peroxyacids; halogenated, their sulphonated, nitrated or nitrosated derivatives acids, 8.7 34.6 10.5 1.2% 2.6% 1.2% 1.5% 1.2% 1.2% 1.2% 4.0% 1.2% 1.2% 1.2% 4.0% 1.2% 1.2% 1.2% Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg and function lacto-phosphates; Carboxylic acids with additional oxygen their anhydrides, halides, peroxides and halogenated, their peroxyacids; sulphonated, nitrated or nitrosated derivatives Phosphoric esters and their salts, their including halogenated, sulphonated, nitrated or nitrosated derivatives Esters of other inorganic acids of (excluding esters of non-metals hydrogen halides) and their salts; their sulphonated, nitrated or nitrosated derivatives Amine- function compounds 4,4 Diamino Diphenyl Sulfone Ortho Chloro Para Nitro Aniline Meta Uriedo Aniline K Acid Bronners Acid Sulpho Tobias Acid halogenated, 2,6-Dichloro-4-(Trifluoromethyl) Aniline 2918 2919 2920 2921 292101 292102 292103 292104 292105 292106 292107 292199 Others 2922 Oxygen-function amino-compounds 292201 292202 292203 292204 292205 292299 2923 2924 2925 2926 2927 292701 292799 2928 2929 2930 293001 293099 Gamma Acid N-methyl J Acid Meta Phenylene Diamine 4- Sulphonic Acid 6-CAPS(6-Chloro Aminophenol-4- Sulphonic Acid) Omitted Others Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined Carboxyamide-function compounds; amide-function of carbonic acid Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds compounds Nitrile-function compounds Diazo-, azo- or azoxy-Compounds P-amino azobenzene-4-sulphonic Acid Kg Others Organic derivatives of hydrazine or of hydroxylamine Compounds with other nitrogen function Organo-sulphur compounds Vinyl Sulphone Ester Kg Others 1.2% 1.2% 1.2% 2.6% 2.5% 4.0% 3.7% 2.7% 4.7% 1.5% 1.2% 2.5% 2.5% 2.5% 2.3% 1.2% 1.2% 1.2% 1.2% 1.2% 2.5% 1.2% 1.2% 1.2% 1.2% 3.8% 1.2% 30.3 13.4 19.4 14.2 15 19.4 20.4 70.3 20 15.7 17.2 47.1 2931 2932 2933 2934 2935 2936 2937 2938 2939 2940 2941 2942 3001 3002 Other organo-inorganic compounds Heterocyclic compounds with oxygen hetero-atom (s) only compounds Heterocyclic nitrogen hetero-atom (s) only with Nucleic acids and their salts; whether or not chemically defined; other heterocyclic compounds Sulphonamides Provitamins 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 prostaglandins, Hormones, thromboxanes and leuko-trienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of headings 2937, 2938 or 2939 Antibiotics Other organic compounds CHAPTER – 30 PHARMACEUTICAL PRODUCTS 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; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included blood Human fortherapeutic, prepared 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 ether similar products; cell cultures, whether or not modified animal blood; 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% Nil Nil of 3002,3005 two Medicaments (excluding goods of or heading 3006) consisting or more constituents which have been mixed together or prophylactic uses, not put up in measured doses or in forms or packing for retail sale Menthol Crystals therapeutic for or for 3005 form 3002, therapeutic Others Medicaments (excluding goods of 3006) heading consisting of mixed or unmixed or products prophylactic uses, put up in measured doses (including those in the transdermal of administration systems) or in forms or packings for retail sale Wadding, gauze, bandages and example, similar dressings, plasters, adhesive poultices), impreg-nated or coated with pharma-ceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes Gauge swabs, labsponge, abdominal swabs/pads, gauge rolls Others Pharmaceutical goods specified in note 4 to this Chapter articles (for 3003 300301 300399 3004 3005 300501 300599 3006 31 FERTILIZERS CHAPTER – 31 1.3% 1.2% 1.2% 1.6% 1.2% 1.2% Nil CHAPTER – 32 TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS 3201 3202 3203 3204 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives substances; organic inorganic tanning Synthetic tanning substances; substances; tanning preparations, whether or not containing natural enzymatic tanning preparations for pre-tanning Colouring matter of vegetable or (including dyeing animal origin extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin Synthetic organic colouring matter, whether or not chemically defined; prepara-tions as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as 1.2% 1.2% 1.2% fluorescent brightening agents or as luminophores, whether or not chemically defined 320401 AZO Black Dix (Acid Black) 320402 Reactive dyes 320403 Pigment violet 320404 320405 320406 320407 320499 3205 3206 3207 3208 3209 3210 Yellow 3 (Food colouring agent, Sunset Yellow) Sulphur black(Sulphur based colouring matter) Solvent black (Solvent based colouring matter) Optical brightener (Optical whitening agent) Others lakes; Colour as specified in Note 3 to this Chapter based on colour lakes preparations and enamels Other matter; colouring 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 prepared pigments, Prepared opacifiers and prepared colours, vitrifiable glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes (including Paints and varnishes 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 (including Paints and varnishes enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium varnishes Other lacquers and (including enamels, water distempers); pigments of a kind used for finishing leather prepared paints and 3211 Prepared driers 3212 Pigments metallic (including powders and flakes) dispersed in liquid or non-aqueous media, in 16 27.1 142.3 16.9 8.2 20.4 Kg Kg Kg Kg Kg Kg 3.1% 3.5% 3.5% 3.5% 2.7% 1.3% 3.5% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale Artists’, signboard students’ or painters’ colours, modifiying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings 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 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid 3213 3214 3215 1.2% 1.2% 1.2% CHAPTER – 33 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS by enfleurage Essential oils (terpene-less or not), including concretes and absolutes; resinoids; oleoresins; extracted concentrates of essential oils in fats,in fixed oils, in waxes or the like, obtained or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils Peppermint Oil Spearmint Oil Dementholised oil Others Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials industry; other in preparations based on odoriferous substances, of a kind used for the manufacture of beverages Synthetic Perfumery Compounds (other sunscreen Others Perfumes and toilet waters Beauty or make-up prepara-tions and preparations for the care of the than medicaments), skin including suntan or preparations; manicure or pedicure preparations Preparations for use on the hair 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 3301 330101 330102 330103 330199 3302 330201 330299 3303 3304 3305 3306 1.3% 1.3% 1.3% 0.15% 1.5% 0.15% 1.2% 1.2% 1.2% 1.2% 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath prepara-tions, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified room or deodorisers, whether not perfumed or having disinfectant properties prepared included, or 330701 Perfumed Agarbatti / Incense sticks / Dhoop / Loban Kg 330799 Others 3.9% 1.2% 27.9 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 soap), organic Soap; surface-active products and 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 Organic surface-active agents (other surface-active than preparations, washing preparations washing auxiliary (including cleaning preparations) and not or preparations, whether containing soap, other than those of heading 3401 Sodium Alpha Olefine Sulphonate Others Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion and mould release prepara-tions, based on lubricants) and preparations of a kind used for the oil or grease treatment textile materials, leather,fur skins or other materials, but preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals Artificial waxes and prepared waxes Polishes and creams, for footwear, furniture,floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated preparations excluding of 3401 3402 340201 340299 3403 3404 3405 1.2% 1.5% 1.2% 1.2% 1.2% 1.2% or covered with such preparations), excluding waxes of heading 3404 3406 Candles, tapers and the like 1.2% 3407 as for children’s Modelling pastes, including those put up amusement; preparations known as “dental wax” or impression “dental in compounds”, put up packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined calcium sulphate) in sets, gypsum or 1.2% CHAPTER – 35 ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES 3501 Casein, caseinates and other casein derivatives; casein glues gelatin (including [including Albumins (including concentrates of or more whey proteins, two containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives in Gelatin rectangular square) sheets, whether or not surface- worked or coloured] and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501 Peptones and their derivatives; other protein substances and their deri- vatives, not elsewhere speci-fied or included; hide powder, whether or not chromed Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 Kg Enzymes; prepared enzymes not elsewhere specified or included 3502 3503 3504 3505 3506 3507 0.15% 0.15% 1.2% 1.2% 1.2% 1.2% 1.2% CHAPTER – 36 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS 1.2% 3601 3602 3603 Propellant powders Prepared explosives, other propellant powders Safety fuses; detonating percussion or detonating igniters; electric detonators than cords; caps; 1.2% 1.2% 3604 3605 3606 3701 3702 3703 3704 3705 3706 3707 3801 3802 3803 3804 flares, rain signals and other Fireworks, signalling rockets, fog pyrotechnic articles Matches, other articles of heading 3604 Ferro-cerium and other pyrophoric alloys forms; articles of combustible materials as specified in Note 2 to this Chapter than pyrotechnic in all 1.2% 1.2% 1.2% CHAPTER – 37 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS than other Photographic plates and film in the flat, sensitised, un-exposed, of any material paper, paperboard or textiles; instant print- film in the flat, sensitised, unexposed, whether or not in packs Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant print film in rolls, sensitised, unexposed Photographic paper, paperboard and textiles sensitised, unexposed Photographic plates, film, paper, paper board and textiles, exposed but not developed Photographic film, plates exposed and developed, other than cinematographic film and or track preparations Cinematographic film, exposed and not whether developed, incorporating or sound consisting only of sound track for Chemical than photographic uses varnishes, glues, adhesives and similar unmixed preparations); products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use (other 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% CHAPTER – 38 MISCELLANEOUS CHEMICAL PRODUCTS graphite; Artificial graphite; colloidal or semi- colloidal preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures Activated carbon; activated natural mineral products; animal black, including spent animal black Tall oil, whether or not refined Residual lyes for the manufacture of not wood concentrated, or chemically treated, including lignin pulp, whether desugared or 1.2% 1.2% 1.2% 1.2% sulphonates, but excluding tall oil of Heading 3803 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude paracymene; pine oil containing alpha-terpineol the main constituent as and Rosin and resin derivatives thereof; rosin spirit and rosin oils; run gums acids, Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers’ pitch and similar preparations based on rosin, resin acids or on vegetable pitch Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products regulators, and disinfec-tants and similar products, put up in forms or packings for retail sale or as preparations or articles sulphur-treated (for bands,wicks and candles,and fly- papers) plant-growth example, 3805 3806 3807 3808 380801 2,4-Dichloro Phenoxy Acetic Acid 380802 380899 3809 3810 3811 leather or Esters of 2,4-Dichloro Phenoxy Acetic Acid Others Finishing agents, dye carriers to accelerate the dyeing or fixing of dye- stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, like industries, not elsewhere specified or included for metal Pickling preparations surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or pastes welding consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils powders and Kg Kg 1.2% 1.2% 1.2% 3.5% 2.5% 1.2% 1.2% 1.2% 1.2% 12.9 7.7 3812 3813 3814 3815 3816 3817 3818 3819 3820 3821 3822 382201 rubber accelerators; Prepared compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics Preparations and charges for fire- fire- extinguishers; extinguishing grenades charged initiators, Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers Reaction reaction catalytic accelerators preparations, not elsewhere specified or included Refractory mortars, cements, concretes and similar compositions, including dolomite ramming mix, other than products of heading 3801 and Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of Heading 2707 or 2902 and for use preparations culture media Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped in electronics Hydraulic brake fluids and other for hydraulic prepared liquids transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals Anti-freezing prepared de-icing fluids Prepared for development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 3006; certified reference materials Diagnostic or laboratory reagents on a backing, or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, certified reference materials diagnostic prepared 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1% 1.2% 1.2% 1.2% 1.2% 382202 3823 3824 3825 3826 3827 3901 3902 3903 3904 390401 390402 390499 3905 prepared diagnostic Diagnostic or laboratory reagents on a backing, or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, for those of heading 3002; certified reference materials Industrial monocarboxylic acids; acid oils industrial fatty alcohols fatty from refining; for industries (including industries, not Prepared binders foundry moulds or cores; chemical products and preparations of the chemical or allied those consisting of mixtures of natural products), not elsewhere specified or included Residual products of the chemical or allied elsewhere included; municipal specified or waste; sewage sludge; other wastes specified in Note 6 to this Chapter Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils from bituminous minerals MIXTURES CONTAINING HALOGENATED DERIVATIVES OF METHANE, ETHANE OR PROPANE, NOT ELSEWHERE SPECIFIED OR INCLUDED obtained Nil 1.2% 1.2% 1.2% Nil 1.2% CHAPTER – 39 PLASTICS AND ARTICLES THEREOF Polymers of ethylene, in primary forms Polymers of propylene or of other olefins, in primary forms Polymers of styrene, forms Polymers of vinyl chloride or of other halogenated olefins, in primary forms Polytetrafluroethylene in primary Fluoro Elastomers Others Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms 3906 Acrylic polymers in primary forms Polyacetals, other polyethers and epoxide resins, in primary forms; alkyd resins, polycarbonates, polyallylesters and other polyesters, in primary forms Epoxy Resin Others 3907 390701 390799 3908 Polyamides in primary forms 1.2% 1.2% 1.2% 2.7% 2.6% 1.2% 1.2% 1.2% 2.5% 1.2% 1.2% Kg Kg Kg 34.7 91.8 10.4 3909 3910 3911 3912 3913 3914 3915 3916 3917 391701 391799 3918 391801 391802 391803 391804 391899 3919 3920 Amino-resins, phenolic resins and polyurethanes, in primary forms Silicones in primary forms Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms and Cellulose chemical derivatives, not elsewhere specified or included, in primary forms its Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural elsewhere rubber), not specified or included, in primary forms Ion–exchangers based on polymers of headings 3901 to 3913, in primary forms Waste, parings and scrap, of plastics Monafilament of which any cross- sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics PVC transparent hose / rigid casing pipes / rigid well casing or screen pipes Others Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter Vinyl Flooring with or without backing Omitted Vinyl Tiles other than in roll or sheet form having minimum tile thickness of 2.5 mm with protective layer having minimum thickness of 0.15 mm. Mats/Rugs made of LDPE/LLDPE Others Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% Nil 1.2% 1.2% 1.2% 1.2% Kg 5.1% 10.1 1.2% 1.2% 1.2% 392001 HDPE Tapes with U.V. Stabilisation 2% by weight Plain/Fabricated 392002 BOPP film 392003 392004 P.P Tapes with U.V. Stabilisation 2% by weight Plain/Fabricated PVC Rigid Free Foam Board Cellular Film, Foil and Sheets of PVC Rigid Free Foam Board 392005 Laser Printer Film (Polyester Based) 392006 film Polyester Oriented Polyethylene Terephthalic Film (including Biaxially or Film) Polyester 392007 PVC Rigid/Flexible Film/ Sheet 392099 Others 3921 392101 392199 3922 3923 392301 392302 392303 392304 392399 3924 392401 392402 392403 392404 392499 3925 3926 for lids, Other plates, sheets, film , foil and strip, of plastics Polyester Metallized film (Aluminium coated film) Others Baths, shower-baths, sinks, wash- basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics Articles the conveyance or packing of goods, of plastics; stoppers, caps and other closures, of plastics HDPE Woven fabrics/ bags/ sacks, whether or not laminated, with or without U.V. stabilization, with or without liners / fasteners Polypropylene Woven fabrics/ bags/ sacks, whether or not laminated, with or without U.V. stabilization, with or without liners / fasteners Stoppers, lids, caps and other closures Flexible Intermediate Bulk Containers (FIBC) Others Tableware, other household articles and hygienic or toilet articles, of plastics Plastic Body Vaccum Flask in various sizes with silver coated Glass Refill Plastic insulated ware (hot pot) with stainless steel liners Plastic insulated ware (Tiffin) with stainless steel container Other plastic insulated ware including ice pails and water bottles Others Builders’ ware of elsewhere specified or included Other articles of plastics and articles of other materials of headings 3901 to 3914 plastics, not kitchenware, 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 392601 392602 392603 392699 4001 4002 400201 400299 4003 4004 4005 400501 400502 400599 4006 4007 4008 400801 400899 4009 400901 400999 4010 (Paper electrical/ Laminates based Articles made of Poly-carbonate with Metallic/Non-metallic components Industrial based/fabric mechanical) Belts (with or without an extra buckle) and bandoliers whether or not in combination with leather and/or textile material Others 1.2% 1.2% Piece 4.0% 80.3 1.2% CHAPTER – 40 RUBBER AND ARTICLES THEREOF Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip EPDM Flocked Rubber Profile Others Reclaimed rubber in primary forms or in plates, sheets or strip Waste, parings and scrap of rubber than hard rubber) and (other powders and granules obtained therefrom Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip Tread Rubber / Rubber Strips / Lugs Strips Compounded rubber sheet/strip Others Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber Vulcanised rubber thread and cord Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber Tread Rubber/Rubber Precured Strips/Lugs Strips Others Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) Rubber Hose of different dimensions Others Conveyor or transmission belts or belting of vulcanised rubber 0.15% 1.2% 1.2% 1.2% Nil 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 1.2% 4011 401101 401102 401199 4012 4013 401301 401399 4014 4015 4016 401601 401602 401603 401699 4017 4101 4102 4103 4104 New pneumatic tyres, of rubber Automobile tyres Bicycle/cycle-rickshaw tyres Others Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre Treads and tyre flaps, of rubber Inner tubes, of rubber Bicycle tubes Others Hygenic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber Articles of apparel and clothing accessories (including gloves, mittens and mitts) for all purposes, of vulcanised rubber other than Hard rubber Other articles of vulcanised rubber other than hard rubber Rubber Parts for automobile or other machinery (Moulded / Extruded or Metal Fitted, whether bonded or not, including engine mountings) Natural rubber/ synthetic rubber based Rubber sheets/Rings/ Gaskets compounded Rubber Moulded goods in EPDM of differ

HS Codes Referenced

Acts & Provisions Referenced

• Customs Tariff Act, 1975 (51 of 1975) at the four-digit level only.
• Customs Tariff Act, 1975.

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