48.

1209 91 or

All goods

5%

-

-

1209 99

49.

1211 30 00,

All goods, fresh or dried, other than liquorice

15%

-

-

1211 40 00,

roots

1211 50 or

1211 90

50.

1301 90

Seed lac

5%

-

-

51.

1301 90 13

Asafoetida

20%

-

-

52.

1301 90 22

All goods

20%

-

-

53.

1301 90 49

Oleopine resin

5%

-

-

54.

1302 14,

All  goods  (other  than  vegetable  seeds  and

15%

-

-

1302 19 or

extracts of pyrethrum or of the roots of plants

1302 20 00

containing rotenone)

55.

1401 10 00

Bamboo for use in the manufacture of Agarbatti

10%

-

-

56.

15

Edible oils falling under headings 1508, 1512,

85%

-

-

1513, 1514,1515 or sub-heading 1511 10

57.

15

I.  The  following  goods,  other  than  of  edible

grade, namely:-

(A) Crude palm stearin having Free Fatty Acid

Nil

-

9

(FFA)  20  percent  or  more  and  falling  under

heading  1511,  imported  for  manufacture  of

soaps,  fatty  acids  and  fatty  alcohols  by  a

manufacturer  having  plant  for  splitting  up  of

such oils into fatty acids and glycerols

(B) All goods (except crude palm oil and crude

Nil

-

9

palm stearin) having Free Fatty Acid (FFA) 20

percent or more and falling under heading 1507,

1508,

1509,

1510,

1511,

1512,

1513,

1514

or

1515,  imported  for  the  manufacture  of  soaps,

industrial  fatty  acids  and  fatty  alcohol  by  a

manufacturer  having  plant  for  splitting  up  of

such oils into fatty acids and glycerols.

(C) All goods (except crude palm oil), having

Nil

-

9

Free Fatty Acid (FFA) 20 percent or more, and

falling under heading 1507, 1508, 1509, 1510,

1511,  1512,  1513,  1514  or  1515  for  the

manufacture of soaps, industrial fatty acids, and

fatty alcohol.

(D) All goods (except crude palm oil), having

65%

-

-

Free Fatty Acid (FFA) 20 percent or more and

falling under heading 1507, 1508, 1509, 1510,

1511, 1512, 1513, 1514 or 1515

II.  The  following  goods,  of  edible  grade

namely,-

(A) Crude palm oil falling under heading 1511,

7.5%

-

9

having  an  acid  value  of  4  or  more  and  total

carotenoid (as beta carotene) in the range of 250

mg/kg. to 2500 mg/kg., in loose or bulk form for

manufacture  of  refined  oil,  refined  palmolein,

vanaspati, bakery shortening or inter-esterified

fats

(B) Crude Palmolein falling under heading 1511,

7.5%

-

9

having  an  acid  value  of  4  or  more  and  total

carotenoid (as beta carotene) in the range of 500

mg/kg. to 2500 mg/kg., in loose or bulk form for

manufacture  of  refined  oil,  refined  palmolein,

vanaspati, bakery shortening or inter-esterified

fats

(C) Fractions of crude palm oil (other than crude

7.5%

-

-

palmolein) falling under heading 1511, having

an acid value of 2 or more and total carotenoid

(as beta carotene) in the range of 500 mg/kg. to

2500 mg/kg., in loose or bulk form

Explanation.-For  the  purposes  of  this  entry,

“Crude  palm  oil”  means  fixed  vegetable  oils,

fluid or solid, obtained by pressure, if they have

undergone no processing other than decantation,

centrifugation  or  filtration,  provided  that,  in

order  to separate the oils from solid particles

only mechanical force, such as gravity, pressure

or   centrifugal   force,   has   been   employed,

excluding  any  absorption  filtering  process,

fractionalization   or   any   other   physical   or

chemical process. If obtained by extraction an

oil shall continue to be considered as “crude”,

provided it has undergone no change in colour,

odour    or    taste    when    compared    with

corresponding oil obtained by pressure

58.

15

Refined vegetable oils of edible grade, in loose

85%

-

-

or  bulk  form  (other  than  those  falling  under

heading 1511)

59.

15

Vegetable oils of edible grade, in loose or bulk

75%

-

8 and 9

form (other than those specified against S. No.

58  and  those  falling  under  heading  1511),

imported for the manufacture of oil commonly

known   as   “Vanaspati”   or   for   refining.

Explanation.-The  expression  “Vegetable  oil”

means-

(a)  in  the  case  of  cottonseed  oil,  oil

having a free fatty acid content of at least

0.2%; and

(b) in the case of any other vegetable oil,

oil with free fatty acid content of at least

0.5%.

60.

1505

All goods

15%

-

-

61.

1507 10 00

All goods

12.5%

-

-

62.

1507 90 10

All goods

20%

-

-

63.

1508,

All goods, crude and edible grade

12.5%

-

-

1509,

1510,

1512,

1513,

1514, or

1515

64.

1508,

All goods, refined and edible grade

20%

-

-

1509,

1510,

1512,

1513,

1514 or 1515

65.

1511 90

All goods

15%

-

-

66.

1511

Palm  stearin,  whether  crude,  RBD  or  other,

7.5%

-

-

having free fatty acid (FFA) 20% or more

67.

1511

Palm  stearin,  whether  crude,  RBD  or  other,

Nil

-

9

having free fatty acid (FFA) 20% or more for

the manufacture of oleochemicals.

68.

1512 11

Crude sunflower seed or safflower oil upto an

50%

-

1

aggregate of one lakh and fifty thousand metric

tonnes  of  total  imports  of  such  goods  in  a

financial year.

69.

1512 11

All goods other than those specified against S.

75%

-

-

No. 68

70.

1512 11 10

All goods

12.5%

-

-

71.

1512 19 10

All goods

20%

-

-

72.

1514 19 or

Refined  rape,  colza  or  mustard  oil  upto  an

45%

-

1

1514 99

aggregate of one lakh and fifty thousand metric

tonnes  of  total  imports  of  such  goods  in  a

financial year.

73.

1514 11 or

All goods, edible grade

12.5%

-

-

1514 91

74.

1514 19 or

All goods, edible grade

20%

-

-

1514 99

75.

1516 10

All goods

30%

-

-

76.

1516 20

All goods

80%

-

-

77.

1516 20

All goods of edible grade

20%

-

-

78.

1517 or

All goods of edible grade

80%

-

-

1518

79.

1517 10 21,

All goods of edible grade

20%

-

-

1517 90 10,

1518 00 11,

1518 00 21 or

1518 00 31

80.

1517 or 1518

All goods other than edible grade

30%

-

-

81.

1520 00 00

Crude glycerin

7.5%

-

-

82.

1520 00 00

Crude  glycerin  for  use  in the  manufacture  of

Nil

-

9

soaps

83.

1520 00 00

All goods

20%

-

-

84.

1701

All goods

60%

-

-

85.

1701

Raw Sugar

40%

-

4