Heading 
No.

Sub-heading 
No. 

Description of goods 

Rate of duty

Basic

Additional

(1)

(2)

(3)

(4)

(5)

17.01

Cane or beet sugar and chemically pure sucrose, in solid form 

1701.10

-Sugar, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power 

Nil

1701.20

- Khandsari sugar 

Nil 

- Sugar, other than Khandsari sugar :

1701.31

-- Required by the Central Government to be sold under clause (f) of sub-section (2) of section 3 of the Essential Commodities Act, 1955 (10 of 1955)

Rs.l7per quintal

Rs. 21 per quintal

1701.39

-- Other

Rs.34per quintal 

Rs.37per quintal

1701.90

-Other

16% 

17.02

Other sugars, including chemically pure lactose, maltose, glucose and fructose in any form and preparations thereof; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel 

-Other sugars, including chemically pure lactose, maltose, glucose and fructose in any form:

1702.11 

-- Palmyra sugar 

Nil 

Nil 

1702.19

-- Other 

16%

-Preparations of other sugars :

1702.21

--In which the reducing sugars expressed as anhydrous dextrose amount to more than 80% by weight 

16%

1702.29

-- Other 

16%

1702.30

-Sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel 

16% 

17.03

Molasses, resulting from the extraction or refining of sugar

1703.10

-Molasses produced in the manufacture of sugar by the vacuum pan process 

Rs.500per tonne 

1703.90

-Other

Rs.500per tonne 

17.04

Sugar confectionery (including white chocolate), not containing cocoa

1704.10

-Gums, whether or not sugar coated (including chewing gum, bubblegum and the like)

16% 

1704.90

-Other

16%