CHAPTER – 13

LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

1301

Lac;  natural  gums,  resins,  gum-resins  and

0.15%

oleoresins

(for example, balsams)

Vegetable

saps

and

extracts;

pectic

substances,  pectinates  and  pectates;  Agar-

1302

agar  and  other  mucilages  and  thickeners,

whether  or  not  modified,  derived  from

vegetable products

130201

Of Guar Gum

MT

0.1%

170.1

130299

Others

0.15%

CHAPTER – 14

VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS,

NOT ELSEWHERE SPECIFIED OR INCLUDED.

Vegetable material of a kind used primarily

1401

for plaiting (for

example, bamboos, rattans,

0.15%

reeds, rushes, osier, raffia, cleaned, bleached

or dyed cereal straw, and lime bark)

1402

Omitted

1403

Omitted

1404

Vegetable products not elsewhere specified or

0.15%

included

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(2)

(3)

(4)

(5)

1501

Pig fat (including lard) and poultry fat, other

0.15%

than that of heading 0209 or 1503

1502

Fats of bovine animals, sheep or goats, other

0.15%

than those of heading 1503

Lard  stearin,  lard  oils,  oleostearin,  oleo-oil

1503

and  tallow  oil,not  emulsified  or  mixed

or

0.15%

otherwise prepared

Fats and oils and their fractions, of fish or

1504

marine mammals, whether or not refined, but

not chemically modified

150401

Fish oil

Kg

2.9%

3.4

150499

Others

0.15%

1505

Wool  grease  and  fatty  substances  derived

0.15%

therefrom (including lanolin)

Other   animal   fats   and   oils   and   their

1506

fractions,whether  or  not  refined,  but

not

0.15%

chemically modified

1507

Soya-bean oil and its fractions, whether or not

0.15%

refined, but not chemically modified

1508

Ground-nut oil and its fractions, whether or

0.15%

not refined, but not chemically modified

1509

Olive  oil  and  its  fractions,  whether  or

not

0.15%

refined, but not chemically modified

Other oils and their fractions obtained solely

from olives, whether or not refined, but not

1510

chemically modified, including blends of these

0.15%

oils  or  fractions  with  oils  or  fractions  of

heading 1509

1511

Palm  oil  and  its  fractions,  whether  or

not

0.15%

refined, but not chemically modified

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(5)

Sunflower seed, safflower or cotton seed oil

1512

and  their  fractions  thereof,whether  or  not

0.15%

refined, but not chemically modified

Coconut (copra), palm kernel or babassu oil

1513

and fractions thereof, whether or not refined,

0.15%

but not chemically modified

Rape, colza or mustard oil and its fractions

1514

thereof,  whether  or  not  refined,  but  not

0.15%

chemically modified

Other fixed vegetable fats and oils (including

1515

jojoba oil) and their fractions, whether or not

0.15%

refined, but not chemically modified

Animal or vegetable fats and oils and  their

fractions,  partly  or  wholly  hydrogenated,

1516

inter-esterified,  re-esterified  or  elaidinised,

0.15%

whether  or  not  refined,  but  not  further

prepared

Margarine; edible mixture or preparations of

animal or vegetable fats or oils or of fractions

1517

of different fats or oils of this Chapter, other

0.15%

than edible fats or oils or their fractions of

heading 1516

Animal or vegetable fats and oils and their

fractions,

boiled,

oxidised,

dehydrated,

sulphu-rised, blown, polymerised by heat in

vacuum   or   in   inert   gas   or   otherwise

1518

chemically

modified,

excluding   those

of

0.15%

heading

1516;inedible

mixtures

or

preparations of animal or vegetable fats or

oils or of fractions of different fats or oils of

this  Chapter,  not  elsewhere  specified  or

included

1519

Omitted

1520

Glycerol, crude; glycerol waters and glycerol

0.15%

lyes

Vegetable waxes (other than triglycerides),

1521

Beeswax, other insect waxes and spermaceti,

0.15%

whether or not refined or coloured

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(5)

Degras: residues resulting from the treatment

1522

of  fatty  substances  or  animal  or  vegetable

0.15%

waxes

CHAPTER – 16

PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS,

MOLLUSCS OR OTHER AQUATIC INVERTEBRATES

Sausages and similar products, of meat, meat

1601

offal  or  blood;  food  preparations  based  on

0.15%

these products

1602

Other prepared or preserved meat, meat offal

0.15%

or blood

Extracts   and   juices   of   meat,   fish   or

1603

crustaceans,   molluscs   or   other   aquatic

invertebrates

160301

Of fish or crustaceans in chilled or frozen form

Kg

2.9%

24.2

160399

Others

0.15%

1604

Prepared or preserved fish, caviar and caviar

substitutes prepared from fish eggs

160401

Surimi analogue product

Kg

3.6%

10.6

160499

Others

0.15%

1605

Crustaceans,

molluscs  and  other  aquatic

invertebrates, prepared or preserved

160501

Shrimp/prawn

in   frozen

form   other

than

Kg

3%

23.6

Accelerated Freeze Dried (AFD)

160502

Accelerated Freeze Dried (AFD) shrimp / prawn

Kg

2.6%

91

160503

Lobster / Crab

Kg

2.9%

43.8

160504

Pasteurised tinned chilled crab meat

Kg

3%

79

160505

Others in chilled or frozen form

Kg

2.9%

24.2

160599

Others

0.15%

CHAPTER – 17

SUGARS AND SUGAR CONFECTIONERY

1701

Cane  or  beet

sugar  and

chemically

pure

0.15%

sucrose, in solid form

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(5)

Other  sugars,  including  chemically  pure

lactose, maltose, glucose and fructose, in solid

1702

form;

sugar  syrups  not

containing

added

0.15%

flavouring  or  colouring  matter;  artificial

honey,  whether  or  not  mixed  with  natural

honey; caramel

1703

Molasses

resulting  from

the

extraction  or

0.15%

refining of sugar

1704

Sugar

confectionery

(including

white

0.15%

chocolate), not containing cocoa

CHAPTER – 18

COCOA AND COCOA PREPARATIONS

1801

Cocoa beans, whole or broken, raw or roasted

0.15%

1802

Cocoa

shells,  husks,  skins  and  other

cocoa

0.15%

waste

1803

Cocoa paste, whether or not defatted

0.15%

1804

Cocoa butter, fat and oil

0.15%

1805

Cocoa powder, not containing added sugar or

0.15%

other sweetening matter

1806

Chocolate

and   other

food

preparations

0.15%

containing cocoa

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

1901

defatted  basis,  not  elsewhere  specified  or

0.15%

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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(4)

(5)

Pasta, whether or not cooked or stuffed (with

meat  or  other  substances)  or  otherwise

1902

prepared,   such   as   spaghetti,   macaroni,

0.15%

noodles,

lasagne,

gnocchi,

ravioli,

cannelloni;couscous, whether or not prepared

Tapioca  and  substitutes  therefor  prepared

1903

from  starch,  in  the  form  of  flakes,  grains,

0.15%

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

1904

maize (corn) ] in grain form or in the form of

0.15%

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

1905

cocoa; communion wafers, empty cachets of a

0.15%

kind suitable for pharmaceutical use, sealing

wafers, rice paper and similar products

CHAPTER – 20

PREPARATION OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTS

Vegetables, fruit, nuts and other edible parts

2001

of plants, prepared or preserved by vinegar or

0.15%

acetic acid

2002

Tomatoes

prepared  or

preserved

otherwise

0.15%

than by vinegar or acetic acid

Mushrooms   and   truffles,   prepared   or

2003

preserved otherwise than by vinegar or acetic

0.15%

acid

Other  vegetables  prepared  or  preserved

2004

otherwise  than  by  vinegar  or  acetic  acid,

0.15%

frozen, other than products of heading 2006

Other  vegetables  prepared  or  preserved

2005

otherwise than by vinegar or acetic acid, not

0.15%

frozen, other than products of Heading 2006

Vegetables, fruits, nuts, fruit-peel and other

2006

parts of plants, preserved by sugar (drained,

0.15%

glace or crystallised)

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(3)

(4)

(5)

Jams, fruit jellies, marmalades, fruit or nut

2007

puree  and  fruit

or  nut

pastes,  obtained

by

0.15%

cooking,  whether  or  not  containing  added

sugar or other sweetening matter

Fruit, nuts and other edible parts of plants,

otherwise prepared or preserved, whether or

2008

not   containing   added   sugar   or   other

0.15%

sweetening  matter  or  spirit,  not  elsewhere

specified or included

Fruit  juices  (including  grape  must)  and

vegetable   juices,   unfermented   and   not

2009

containing  added  spirit,  whether  or  not

0.15%

containing added sugar or other sweetening

matter

CHAPTER – 21

MISCELLANEOUS EDIBLE PREPARATIONS

Extracts, essences and concentrates, of coffee,

tea or mate and preparations with a basis of

2101

these products or with a basis of coffee, tea or

mate;  roasted  chicory  and  other  roasted

coffee substitutes, and extracts, essences and

concentrates thereof

210101

Instant Coffee

0.7%

210199

Others

0.15%

Yeasts (active or inactive); other single cell

2102

micro-organisms,

dead

(but  not  including

0.15%

vaccines of heading 3002); prepared baking

powders

Sauces  and  preparations  therefor,  mixed

2103

condiments  and  mixed  seasonings;  mustard

0.15%

flour and meal and prepared mustard

2104

Soups and broths and preparations therefor,

0.15%

homogenized composite food preparations

2105

Ice cream and other edible ice, whether or not

0.15%

containing cocoa

2106

Food preparations not elsewhere specified or

0.15%

included

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(5)

CHAPTER – 22

BEVERAGES, SPIRITS AND VINEGAR

Waters, including natural or artificial mineral

2201

waters

and  aerated  waters,  not  containing

added sugar or other sweetening matter nor

flavoured; ice and snow

220101

Bottled Water

0.15%

220199

Others

Nil

Waters, including mineral waters and aerated

waters,  containing  added  sugar  or  other

2202

sweetening  matter  or  flavoured,  and  other

0.15%

non-alcoholic beverages, not including fruit or

vegetable juices of heading 2009

2203

Beer made from malt

0.15%

Wine  of  fresh  grapes,  including  fortified

2204

wines; grape must other than that of heading

0.15%

2009

2205

Vermouth  and  other

wine  of

fresh

grapes

0.15%

flavoured with plants or aromatic substances

Other  fermented  beverages  (for  example,

2206

cider,

perry,

mead,

sake);

mixtures

of

0.15%

fermented   beverages   and   non-alcoholic

beverages, not elsewhere specified or included

Undenatured  ethyl  alcohol  of  an  alcoholic

2207

strength by volume of 80% vol. or

higher;

0.15%

ethyl alcohol and other spirits, denatured, of

any strength

Undenatured  ethyl  alcohol  of  an  alcoholic

2208

strength  by  volume  of  less  than  80%  vol;

0.15%

spirit, liquors and other spirituous beverages

2209

Vinegar and substitutes for vinegar obtained

0.15%

from acetic acid

CHAPTER – 23

RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

Flours,  meals  and  pellets,  of  meat  or  meat

2301

offal, of fish

or of crustaceans,

molluscs

or

other aquatic invertebrates, unfit for human

consumption; greaves

230101

Fish meal

Kg

2.9%

3.4

22

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(2)

(3)

(4)

(5)

230199

Others

0.15%

Bran, sharps and other residues, whether or

2302

not in the form of pellets, derived from the

0.15%

sifting, milling or other working of cereals or

of leguminous plants

Residues of starch manu-facture and similar

residues, beet-pulp, bagasse and other waste

2303

of  sugar  manufacture,  brewing  or  distilling

0.15%

dregs and waste, whether or not in the form of

pellets

Oil-cake and other solid residues whether or

2304

not ground or in the form of pellets, resulting

0.15%

from the extraction of soyabean oil

Oil-cake and other solied residues, whether or

2305

not ground or in the form of pellets, resulting

0.15%

from the extraction of ground-nut oil

Oil-cake and other solid residues, whether or

2306

not ground or in the form of pellets, resulting

0.15%

from the extraction of vegetable fats or oils,

other than those of heading 2304 or 2305

2307

Wine lees; argol

0.15%

Vegetable  materials  and  vegetable  waste,

vegetable residues and by products, whether

2308

or not in the form of pellets, of a kind used in

0.15%

animal  feeding,  not  elsewhere  specified  or

included

2309

Preparations of a kind used in animal feeding

0.15%

CHAPTER – 24

TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

2401

Unmanufactured tobacco; tobacco refuse

0.15%

2402

Cigar, cheroots, cigarillos and cigarettes, of

0.15%

tobacco or of tobacco substitutes

Other

manufactured

tobacco

and

2403

manufactured

tobacco

substitute;

0.15%

“homogenized”  or

“reconstituted”

tobacco;

tobacco extract and essences

23