Central Excise Tariff 2006-07


CHAPTER 3

Heading
No.

Description of goods

Unit

Rate of duty

(1)

(2)

 (3)

(4)
0301 Live Fish
0301 10 00 - Ornamental fish Kg.

Nil
- Other live fish :
0301 91 00 --- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Kg.

Nil
0301 9200 -- Eels (Anguilla spp.) Kg.

Nil
0301 93 00 -- Carp Kg.

Nil
1[0301 94 00 -- Bluefin tunas (Thunnus thynnus) Kg.

Nil
0301 95 00 -- Southern bluefin tunas (Thunnus maccoyii) Kg.

Nil]
0301 99 00 --Other Kg.

Nil
0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No. 0304
- Salmonidae, excluding livers and roes :
0302 11 00 -- Trout (Salmo trutta,Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Kg.

Nil
0302 12 00 -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Kg.

Nil
0302 19 00 --Other Kg.

Nil
- Flat fish (Pleuronectidae, Bothidae, Cynoglos-sidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes :
0302 21 00 --Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) Kg.

Nil
0302 22 00 -- Plaice (Pleuronectes platessa) Kg.

Nil
0302 23 00 -- Sole (Solea spp.) Kg.

Nil
0302 29 00 --Other Kg.

Nil
- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) pelamis], excluding livers and roes:
0302 31 00 -- Albacore or longfinned tunas (Thunnus alalunga) Kg.

Nil
0302 32 00 -- Yellowfin tunas (Thunnus albacares) Kg.

Nil
0302 33 00 -- Skipjack or stripe-bellied bonito Kg.

Nil
0302 34 00 --Bigeye tunas (Thunnus obesus) Kg. Nil
0302 35 00 --Bluefin tunas (Thunnus thynnus) Kg. Nil
0302 36 00 --Southern blufin (Thunnus maccoyii) Kg. Nil
0302 39 00 --Other Kg.

Nil
0302 40 00 - Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes Kg.

Nil
0302 50 00 - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes Kg.

Nil
- Other fish, excluding livers and roes :
0302 61 00 -- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) Kg.

Nil
0302 62 00 -- Haddock (Melanogrammus aeglefinus) Kg.

Nil
0302 63 00 -- Coalfish (Pollachius virens) Kg.

Nil
0302 64 00 -- Mackerel (Scomber scombrus, Scomber austral asicus, Scomber japonicus) Kg.

Nil
0302 65 00 -- Dogfish and other sharks Kg.

Nil
0302 66 00 -- Eels (Anguilla spp.) Kg.

Nil
1[0302 67 00 -- Swordfish (Xiphias gladius) Kg. Nil
0302 68 00 -- Toothfish (Dissostichus spp.) Kg. Nil]
0302 69 --Other
0302 69 10 --- Hilsa Kg.

Nil
0302 69 20 --- Dara Kg.

Nil
0302 69 30 --- Pomfret Kg.

Nil
0302 69 90 --- Other Kg.

Nil
0302 70 00 - Livers and roes Kg.

Nil
0303 Fish, frozen, excluding fish fillets and other fish meat of heading No. 0304
- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes
0303 11 00 --Sockeye Salmon (Red Salmon) (Oncorhynchus nerka) Kg. Nil
0303 19 00 --Other Kg. Nil
- Other salmonidae, excluding livers and roes :
0303 21 00 -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Kg. Nil
0303 22 00 -- Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Kg. Nil
0303 29 00 -- Other Kg. Nil
-Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes :
0303 31 00 -- Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) Kg. Nil
0303 32 00 -- Plaice (Pleuronectes platessa) Kg. Nil
0303 33 00 -- Sole (Solea spp.) Kg. Nil
0303 39 00 -- Other Kg. Nil
- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) pelamis], excluding livers and roes:
0303 41 00 -- Albacore or longfinned tunas (Thunnus alalunga) Kg. Nil
0303 42 00 -- Yellowfin tunas (Thunnus albacares) Kg. Nil
0303 43 00 -- Skipjack or Stripe-bellied bonito Kg. Nil
0303 44 00 --Big eye tunas (thunnus obesus) Kg. Nil
0303 45 00 --Bluefin tunas (thunnus thtynnus) Kg. Nil
0303 46 00 --Southern Bluefin tunas (thunnus maccoyii) Kg. Nil
0303 49 00 -- Other Kg. Nil
1[ - Herrings (Clupea harengus, Clupea pallasii) and cod (Gadus morhua, Gadus ogas, Gadus macrocephalus) excluding livers and roes:
0303 51 00 -- Herrings (Clupea harengus, Clupea pallasii) Kg. Nil
0303 52 00 -- Cod (Gadus morhua, Gadus ogac,Gadus macrocephalus) Kg. Nil
- Swordfish (Xiphias gladius) and toothfish
(Dissostichus spp.), excluding livers and roes:
0303 61 00 -- Swordfish (Xiphias gladius) Kg. Nil
0303 62 00 -- Toothfish (Dissostichus spp.) Kg. Nil]
Old[0303 50 00 - Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes Kg. Nil
0303 60 00 - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes Kg. Nil]
- Other fish, excluding livers and roes :
0303 71 00 -- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats(Sprattus sprattus) Kg. Nil
0303 72 00 -- Haddock (Melanogrammus aeglefinus) Kg. Nil
0303 73 00 -- Coalfish (Pollachius virens) Kg. Nil
0303 74 00 -- Mackerel (Scomber scombrus Scomber australasicus, Scomber japonicus) Kg. Nil
0303 75 00 -- Dogfish and other sharks Kg. Nil
0303 76 00 -- Eels (Anguilla spp.) Kg. Nil
0303 77 00 -- Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus) Kg. Nil
0303 78 00 -- Hake (Merluccius spp., Urophycis spp.) Kg. Nil
0303 79 -- Other
0303 79 10 --- Hilsa Kg. Nil
0303 79 20 --- Dara Kg. Nil
0303 79 30 --- Ribbon Fish Kg. Nil
0303 79 40 --- Seer Kg. Nil
0303 79 50 --- Pomfret (white or silver or black) Kg. Nil
0303 79 60 --- Ghole Kg. Nil
0303 79 70 ---Threadfin Kg. Nil
0303 79 80 --- Croacker, Grouper, Hounder Kg. Nil
---Other :
0303 79 91 --- -Edible Fishmaws of wild life Kg. Nil
0303 79 92 ----Edible Shark Fins of wild life Kg. Nil
0303 79 99 --- Other Kg. Nil
0303 80 - Livers and roes:
0303 80 10 ---Egg or Egg yolk of fish including Shrimps Kg. Nil
0303 80 90 --- Other Kg. Nil
0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
1[ - Fresh or chilled:
0304 11 00 -- Swordfish (Xiphias gladius) Kg. Nil
0304 12 00 -- Toothfish (Dissostichus spp.) Kg. Nil
0304 19 00 -- Other Kg. Nil
- Frozen fillets:
0304 21 00 -- Swordfish (Xiphias gladius) Kg. Nil
0304 22 00 -- Toothfish (Dissostichus spp.) Kg. Nil
0304 29 -- Other :
0304 29 10 --- Hilsa Kg. Nil
0304 29 20 --- Shark Kg. Nil
0304 29 30 --- Seer Kg. Nil
0304 29 40 --- Tuna Kg. Nil
0304 29 50 --- Cuttlefish Kg. Nil
0304 29 90 --- Other Kg. Nil
- Other :
0304 91 00 -- Swordfish (Xiphias gladius) Kg. Nil
0304 92 00 -- Toothfish (Dissostichus spp.) Kg. Nil
0304 99 00 -- Other Kg. Nil]
Old [0304 10 00 - Fresh or chilled Kg. Nil
0304 20 - Frozen fillets
0304 20 10 --- Hilsa Kg. Nil
0304 20 20 -- -Shark Kg. Nil
0304 20 30 --- Seer Kg. Nil
0304 20 40 --- Tuna Kg. Nil
0304 20 50 --- Cuttlefish Kg. Nil
0304 20 90 --- Other Kg. Nil
0304 90 00 --- Other Kg. Nil]
0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets, of fish fit for human consumption
0305 10 00 - Flours, meals and pellets, of fish fit for human consumption Kg. Nil
0305 20 00 - Livers and roes, dried, smoked, salted or in brine Kg. Nil
0305 30 00 - Fish fillets, dried, salted or in brine, but not smoked Kg. Nil
- Smoked fish, including fillets :
0305 41 00 -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Kg. Nil
0305 42 00 -- Herrings (Clupea harengus, Clupea pallasii) Kg. Nil
0305 49 00 -- Other Kg. Nil
- Dried fish, whether or not salted but not smoked:
0305 51 00 -- Cod (Gadus morhua, Gadus ogac, Gadiis macrocephalus) Kg. Nil
0305 59 -- Other
0305 59 10 --- Mumbai Duck Kg. Nil
0305 59 20 --- Seer without head Kg. Nil
0305 59 30 --- Sprats Kg. Nil
0305 59 90 --- Other Kg. Nil
- Fish, salted but not dried or smoked and fish in brine :
0305 61 00 -- Herrings (Clupea harengus, Clupea pallasii) Kg. Nil
0305 62 00 -- Cod (Gadiis morhua, Gadus ogac, Gadiis macrocephalus) Kg. Nil
0305 63 00 -- Anchovies (Engraulis spp.) Kg. Nil
0305 69 -- Other
0305 69 10 --- Mumbai Duck Kg. Nil
0305 69 20 --- Seer without head Kg. Nil
0305 69 30 --- Sprats Kg. Nil
0305 69 90 --- Other Kg. Nil
0306 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets, of crustaceans, fit for human consumption
- Frozen:
0306 11 00 -- Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.) Kg. Nil
0306 12 -- Lobsters (Homarus spp.)
0306 12 10 --- Whole, Cooked Kg. Nil
0306 12 90 --- Other Kg. Nil
0306 13 --- Shrimps and prawns:
--- Shrimps (scampi)- macrobactium:
0306 13 11 --- AFD Shrimp Kg. Nil
0306 13 19 ---- Other Kg. Nil
0306 13 20 --- Prawns Kg. Nil
0306 14 00 --Crabs Kg. Nil
0306 19 00 -- Other, including flours, meals and pellets, of crustaceans, fit for human consumption Kg. Nil
- Not frozen:
0306 21 00 -- Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.) Kg. Nil
0306 22 00 -- Lobsters (Homarus spp.) Kg. Nil
0306 23 -- Shrimps and prawns
0306 23 10 --- Powdered Kg. Nil
0306 23 90 --- Other Kg. Nil
0306 24 00 -- Crabs Kg. Nil
0306 29 00 Other, including flours, meals and pellets, of crustaceans, fit for human consumption Kg. Nil
0307 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours,meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption
0307 10 00 - Oysters Kg. Nil
Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten :
0307 21 00 -- Live, fresh or chilled Kg. Nil
0307 2900 -- Other Kg. Nil
-Mussels (Mytilus spp., Perna spp.):
0307 31 00 -- Live, fresh or chilled Kg. Nil
0307 39 -- Other
0307 39 10 --- Clams, Clam Meat (bivalves-Victorita Spp., Mertrix Spp., and Katalysia Spp. Kg. Nil
0307 39 90 - Other Kg. Nil
- Cuttle fish (Sepia officinalis, Rossia macrosoma, Septiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.):
0307 41 -- Live, fresh or chilled
0307 41 10 --- Cuttle fish Kg. Nil
0307 41 90 --- Squid Kg. Nil
0307 49 --- Other:
0307 49 10 --- Squid Tubes, Frozen Kg. Nil
0307 49 20 --- Whole Squids, Frozen Kg. Nil
0307 49 30 ---Dried Squids Kg. Nil
0307 49 90 --- Other Kg. Nil
- Octopus (Octopus spp.):
0307 51 00 -- Live, fresh or chilled Kg. Nil
0307 59 00 -- Other Kg. Nil
0307 60 00 - Snails, other than sea snails Kg. Nil
- Other, including flours, meals and pellets, of aquatic invertebrates other than crustaceans, fit for human
consumption :
0307 91 00 -- Live, fresh or chilled Kg. Nil
0307 99 --- Other
0307 99 10 ---Sea Shell Fish Kg. Nil
0307 99 20 --- Jelly Fish (Rhopelina spp.) dried salted or frozen Kg. Nil
0307 99 90 --- Other Kg. Nil

1. Changes w.e.f. 1-Jan-2007, as per the Seventh Schedule of Finance Bill 2006.