Notification No. 25/2021-Customs Dated 31/03/2021

Seeks to notify implementation of India-Mauritius Comprehensive Economic Cooperation and Partnership Agreement (CECPA).-

G.S.R..…(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts, -

(i) goods of the description as specified in column (3) of the TABLE 1 appended hereto and falling under the Tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said TABLE, from so much of the duty of customs leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said TABLE;

(ii) goods of the description as specified in column (3) of the TABLE 2 appended hereto and falling under the Tariff Item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in the corresponding entry in column (2) of the said TABLE, from so much of that portion of the applied rate of duty of customs leviable thereon as is specified in the corresponding entry in column (4) of the said TABLE;

Explanation. - For the purposes of this notification, "applied rate of duty" means the sum of the standard rate of duty specified in the First Schedule to the Customs Tariff Act, 1975 and Agriculture Infrastructure and Development Cess leviable under section 124 of the Finance Act, 2021 (13 of 2021) in respect of the goods specified in the said TABLE, read with any other notification for the time being in force, issued in respect of such goods under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962);

(iii) all goods falling under the Tariff item of the First Schedule to the Customs Tariff Act, 1975, as are specified in the corresponding entry in column (2) of the TABLE 3, from the whole of the duty of Customs, to a quantity of imports, hereinafter referred to as Tariff Rate Quota, not exceeding a total of 7.5 million pieces, for all goods combined in the said TABLE, in a year, subject to any of the conditions, specified in the Annexure to this notification, the condition number of which is mentioned in the corresponding entry in column (3) of the said TABLE;

(iv)goods of the description specified in column (3) of the TABLE 4 below, and falling within the Tariff item of the First Schedule to the Customs Tariff Act, 1975, as are specified in the corresponding entry in column (2) of the said TABLE in such quantity of total imports of such goods in a year, as specified in column (4) of the said TABLE (hereinafter referred to as the ‘tariff rate quota (TRQ) quantity’), from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said TABLE (hereinafter referred to as the ‘In-quota tariff rate’) and from so much of the Agriculture Infrastructure and Development Cess (AIDC) leviable under section 124 of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (6) of the said TABLE (hereinafter referred to as the ‘In-quota AIDC rate’) , subject to any of the conditions, specified in the Annexure to this notification, the condition number of which is mentioned in the corresponding entry in column (7) of the said TABLE,

when imported into Republic of India from Republic of Mauritius:

Provided that the exemption shall be available only if importer proves to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, that the goods in respect of which the benefit of this exemption is claimed are of the origin of Republic of Mauritius, in terms of rules as may be notified in this regard by the Central Government by publication in the official Gazette read with Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020;

Provided further that nothing contained in this notification shall apply to the goods in respect of which the Automatic Trigger Safeguard Mechanism (ATSM) is invoked in accordance with the Side Letter to the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and Republic of Mauritius, as issued by Republic of India, on or after the date of such invocation.

2. This notification shall come into force with effect from the 1st day of April, 2021.

11[“TABLE 1

S. No.

Tariff item digit

Description of goods

Rate in % (unless otherwise specified)

(1)

(2)

(3)

(4)

1

3023900

All goods

6.00%

2

3028990

All goods

10.00%

3

3034300

All goods

12.90%

4

3034400

All goods

6.00%

5

3034600

All goods

6.00%

6

3035700

All goods

6.00%

7

3038300

All goods

6.00%

8

3038990

All goods

12.90%

9

3049900

All goods

18.00%

10

3054900

All goods

0.00%

11

3056990

All goods

12.90%

12

6031100

All goods

36.00%

13

6031200

All goods

36.00%

14

6031300

All goods

36.00%

15

6031400

All goods

36.00%

16

6031500

All goods

36.00%

17

15041010

All goods

18.00%

18

15041091

All goods

18.00%

19

15041099

All goods

18.00%

20

15042010

Fish Body Oil (Crude)

18.00%

21

15042020

Fish Body Oil (Refined) having following quality parameters: (i) Free Fatty Acids < 0.10% (as Oleic Acid); (ii)Moisture < 0.5%; (iii) Perozide value (PV) <10 milli equivalent/kg of oil; (iv) Eicosapentaenoic Acid EPA + Docosaphexaenoic Acid DHA 515%

18.00%

22

15042090

All goods

18.00%

23

17031000

All goods

18.00%

24

19019010

All goods

0.00%

25

19019090

All goods

0.00%

26

19021100

All goods

0.00%

27

19021900

All goods

18.00%

28

19022010

All goods

0.00%

29

19022090

All goods

0.00%

30

19023010

All goods

0.00%

31

19023090

All goods

0.00%

32

19053100

All goods

27.00%

33

19053211

All goods

27.00%

[helldod12omit[34

19053219

All goods

27.00%]helldod]

35

19053290

All goods

27.00%

36

19059010

All goods

12.90%

37

19059020

All goods

12.90%

38

19059030

All goods

12.90%

39

19059040

All goods

12.90%

13[39A

1905 90 51

All goods

27.00%

39B

1905 90 59

All goods

27.00%]

40

19059090

All goods

12.90%

41

20019000

All goods

0.00%

42

20071000

All goods

0.00%

43

20079910

All goods

6.00%

44

20079920

All goods

6.00%

45

20079930

All goods

6.00%

46

20079940

All goods

6.00%

47

20079990

All goods

6.00%

48

20082000

All goods

6.00%

49

20089911

All goods

15.70%

50

20089912

All goods

15.70%

51

20089913

All goods

15.70%

52

20089914

All goods

15.70%

53

20089919

All goods

15.70%

54

20089991

All goods

15.70%

55

20089992

All goods

15.70%

56

20089993

All goods

15.70%

57

20089994

All goods

15.70%

58

20089999

All goods

15.70%

59

21069011

All goods

110.00%

60

21069019

All goods

110.00%

61

21069040

All goods

110.00%

62

21069050

All goods

110.00%

63

21069060

All goods

110.00%

64

21069070

All goods

110.00%

65

21069080

All goods

110.00%

66

21069091

All goods

110.00%

67

21069092

All goods

110.00%

68

21069099

All goods

110.00%

69

22021010

All goods

6.00%

70

22021020

All goods

6.00%

71

22021090

All goods

6.00%

72

22072000

All goods

6.00%

73

22090010

All goods

0.00%

74

22090020

All goods

0.00%

75

22090090

All goods

0.00%

76

24049100

All goods

110.0%

77

30049011

All goods

6.00%

78

30049012

All goods

6.00%

79

30049013

All goods

6.00%

80

30049014

All goods

6.00%

81

30049015

All goods

6.00%

82

30049021

All goods

6.00%

83

30049022

All goods

6.00%

84

30049023

All goods

6.00%

85

30049024

All goods

6.00%

86

30049025

All goods

6.00%

87

30049026

All goods

6.00%

88

30049027

All goods

6.00%

89

30049029

All goods

6.00%

90

30049031

All goods

6.00%

91

30049032

All goods

6.00%

92

30049033

All goods

6.00%

93

30049034

All goods

6.00%

94

30049035

All goods

6.00%

95

30049036

All goods

6.00%

96

30049039

All goods

6.00%

97

30049041

All goods

6.00%

98

30049042

All goods

6.00%

99

30049043

All goods

6.00%

100

30049044

All goods

6.00%

101

30049045

All goods

6.00%

102

30049046

All goods

6.00%

103

30049047

All goods

6.00%

104

30049048

All goods

6.00%

105

30049049

All goods

6.00%

106

30049051

All goods

6.00%

107

30049052

All goods

6.00%

108

30049053

All goods

6.00%

109

30049054

All goods

6.00%

110

30049055

All goods

6.00%

111

30049056

All goods

6.00%

112

30049057

All goods

6.00%

113

30049058

All goods

6.00%

114

30049059

All goods

6.00%

115

30049061

All goods

6.00%

116

30049062

All goods

6.00%

117

30049063

All goods

6.00%

118

30049064

All goods

6.00%

119

30049065

All goods

6.00%

120

30049066

All goods

6.00%

121

30049067

All goods

6.00%

122

30049069

All goods

6.00%

123

30049071

All goods

6.00%

124

30049072

All goods

6.00%

125

30049073

All goods

6.00%

126

30049074

All goods

6.00%

127

30049075

All goods

6.00%

128

30049076

All goods

6.00%

129

30049077

All goods

6.00%

130

30049079

All goods

6.00%

131

30049081

All goods

6.00%

132

30049082

All goods

6.00%

133

30049083

All goods

6.00%

134

30049084

All goods

6.00%

135

30049085

All goods

6.00%

136

30049086

All goods

6.00%

137

30049087

All goods

6.00%

138

30049088

All goods

6.00%

139

30049089

All goods

6.00%

140

30049091

All goods

6.00%

141

30049092

All goods

6.00%

142

30049093

All goods

6.00%

143

30049094

All goods

6.00%

144

30049095

All goods

6.00%

145

30049096

All goods

6.00%

146

30049099

All goods

6.00%

147

30051010

All goods

0.00%

148

30051090

All goods

0.00%

149

30059010

All goods

0.00%

150

30059020

All goods

0.00%

151

30059030

All goods

0.00%

152

30059040

All goods

0.00%

153

30059050

All goods

0.00%

154

30059060

All goods

0.00%

155

30059070

All goods

0.00%

156

30059090

All goods

0.00%

157

30064000

All goods

0.00%

158

32081010

All goods

0.00%

159

32081020

All goods

0.00%

160

32081030

All goods

0.00%

161

32081090

All goods

0.00%

162

32082010

All goods

2.00%

163

32082020

All goods

0.00%

164

32082030

All goods

2.00%

165

32082090

All goods

2.00%

166

32089011

All goods

2.00%

167

32089019

All goods

2.00%

168

32089021

All goods

0.00%

169

32089022

All goods

2.00%

170

32089029

All goods

2.00%

171

32089030

All goods

2.00%

172

32089041

All goods

2.00%

173

32089049

All goods

2.00%

174

32089050

All goods

0.00%

175

32089090

All goods

2.00%

176

32091010

All goods

2.00%

177

32091090

All goods

0.00%

178

32099010

All goods

0.00%

179

32099020

All goods

0.00%

180

32099090

All goods

0.00%

181

34011110

All goods

0.00%

182

34011120

All goods

0.00%

183

34011190

All goods

0.00%

184

34011911

All goods

6.00%

185

34011919

All goods

6.00%

186

34011920

All goods

6.00%

187

34011930

All goods

6.00%

188

34011941

All goods

6.00%

189

34011942

All goods

6.00%

190

34011990

All goods

6.00%

191

34012000

All goods

6.00%

192

34013011

All goods

0.00%

193

34013012

All goods

0.00%

194

34013019

All goods

0.00%

195

34013090

All goods

0.00%

196

34024900

All goods

0.00%

197

34025000

All goods

0.00%

198

34029011

All goods

6.00%

199

34029012

All goods

6.00%

200

34029019

All goods

6.00%

201

34029020

All goods

0.00%

202

34029030

All goods

6.00%

203

34029041

All goods

0.00%

204

34029042

All goods

0.00%

205

34029049

All goods

6.00%

206

34029051

All goods

0.00%

207

34029052

All goods

6.00%

208

34029059

All goods

6.00%

209

34029091

All goods

6.00%

210

34029092

All goods

0.00%

211

34029099

All goods

6.00%

212

39172110

All goods

0.00%

213

39172190

All goods

0.00%

214

39172200

All goods

0.00%

215

39172310

All goods

0.00%

216

39172390

All goods

0.00%

217

39172910

All goods

0.00%

218

39172920

All goods

0.00%

219

39172930

All goods

0.00%

220

39172940

All goods

0.00%

221

39172950

All goods

0.00%

222

39172990

All goods

0.00%

223

39173910

All goods

0.00%

224

39173920

All goods

0.00%

225

39173990

All goods

0.00%

226

39174000

All goods

6.00%

227

39191000

All goods

6.00%

228

39199010

All goods

6.00%

229

39199020

All goods

8.00%

230

39199090

All goods

11.00%

231

39201011

All goods

8.00%

232

39201012

All goods

8.00%

232A

39201013

All goods

8.00%

233

39201019

All goods

8.00%

234

39201091

All goods

6.00%

235

39201092

All goods

6.00%

13[235A

3920 10 93

All goods

6.00%]

236

39201099

All goods

6.00%

237

39211100

All goods

6.00%

238

39211900

All goods

0.00%

239

39231010

All goods

7.00%

240

39231020

All goods

7.00%

241

39231030

All goods

7.00%

242

39231040

All goods

7.00%

243

39231090

All goods

7.00%

244

39232100

All goods

9.00%

245

39232990

All goods

11.00%

246

39233010

All goods

11.00%

247

39233090

All goods

7.00%

248

39235010

All goods

7.00%

249

39235090

All goods

7.00%

250

39239010

All goods

7.00%

251

39239020

All goods

7.00%

252

39239090

All goods

7.00%

253

39269010

All goods

7.00%

254

39269021

All goods

7.00%

255

39269029

All goods

7.00%

256

39269031

All goods

7.00%

257

39269039

All goods

7.00%

258

39269041

All goods

7.00%

259

39269049

All goods

7.00%

260

39269051

All goods

7.00%

261

39269059

All goods

7.00%

262

39269061

All goods

7.00%

263

39269069

All goods

7.00%

264

39269071

All goods

7.00%

265

39269079

All goods

7.00%

266

39269080

All goods

7.00%

267

39269091

All goods

7.00%

268

39269099

All goods

7.00%

269

42021910

All goods

9.00%

270

42021920

All goods

7.00%

271

42021930

All goods

7.00%

272

42021940

All goods

7.00%

273

42021950

All goods

7.00%

274

42021960

All goods

7.00%

275

42021990

All goods

7.00%

276

42022110

All goods

7.00%

277

42022120

All goods

7.00%

278

42022190

All goods

7.00%

279

42022910

All goods

7.00%

280

42022990

All goods

7.00%

281

42023110

All goods

7.00%

282

42023120

All goods

7.00%

283

42023190

All goods

7.00%

284

42029100

All goods

7.00%

285

42029200

All goods

7.00%

286

42029900

All goods

7.00%

287

42031010

All goods

6.00%

288

42031090

All goods

6.00%

289

42050011

All goods

8.00%

290

42050019

All goods

8.00%

291

42050020

All goods

8.00%

292

42050090

All goods

8.00%

293

44209010

All goods

6.00%

294

44209090

All goods

6.00%

295

48192010

All goods

4.30%

296

48192020

All goods

4.30%

297

48192090

All goods

4.30%

298

48196000

All goods

4.30%

299

48219010

All goods

6.00%

300

48219090

All goods

6.00%

301

49019900

All goods

6.00%

302

49119910

All goods

0.00%

303

49119920

All goods

0.00%

304

49119990

All goods

0.00%

305

52051110

All goods

12.00%

306

52054410

All goods

12.00%

307

52081230

All goods

9.00%

308

52081990

All goods

15.00%

309

52082990

All goods

17.00%

310

52083990

All goods

17.00%

311

52084230

All goods

17.00%

312

52084929

All goods

15.00%

313

52085990

All goods

9.00%

314

52102990

All goods

17.00%

315

52111110

All goods

5.00%

316

52111900

All goods

15.00%

317

52112010

All goods

17.00%

318

52113990

All goods

17.00%

319

52114130

All goods

17.00%

320

52114200

All goods

17.00%

321

52114330

All goods

17.00%

322

52114990

All goods

17.00%

323

52115110

All goods

17.00%

324

52115220

All goods

17.00%

325

52115990

All goods

17.00%

326

54083300

All goods

17.00%

327

55161200

All goods

17.00%

328

60024000

All goods

5.00%

329

60029000

All goods

5.00%

330

60032000

All goods

5.00%

331

60041000

All goods (of artificial fibres)

10.70%

332

60062200

All goods

10.70%

333

60063200

All goods

10.70%

334

63021010

All goods

15.00%

335

63021090

All goods

15.00%

336

63022110

All goods

9.00%

337

63022190

All goods

17.00%

338

63022200

All goods

9.00%

339

63022900

All goods

15.00%

340

63024010

All goods

15.00%

341

63024020

All goods

15.00%

342

63024030

All goods

15.00%

343

63024040

All goods

15.00%

344

63024090

All goods

15.00%

345

63025110

All goods

15.00%

346

63025190

All goods

15.00%

347

63041100

All goods

15.00%

348

63041910

All goods

15.00%

349

63041920

All goods

5.00%

350

63041930

All goods

17.00%

351

63041940

All goods

15.00%

352

63041990

All goods

17.00%

353

63049110

All goods

0.00%

354

63049120

All goods

15.00%

355

63049190

All goods

15.00%

356

63049211

All goods

15.00%

357

63049219

All goods

15.00%

358

63049221

All goods

15.00%

359

63049229

All goods

15.00%

360

63049231

All goods

15.00%

361

63049239

All goods

15.00%

362

63049241

All goods

15.00%

363

63049249

All goods

15.00%

364

63049250

All goods

15.00%

365

63049260

All goods

15.00%

366

63049270

All goods

15.00%

367

63049281

All goods

15.00%

368

63049289

All goods

15.00%

369

63049291

All goods

15.00%

370

63049299

All goods

15.00%

371

63049300

All goods

9.00%

372

63049910

All goods

15.00%

373

63049991

All goods

15.00%

374

63049992

All goods

15.00%

375

63049999

All goods

15.00%

376

65050090

All goods

0.00%

377

70159010

All goods

6.00%

378

70159020

All goods

6.00%

379

70159090

All goods

6.00%

380

71023910

All goods

6.00%

381

71023990

All goods

6.00%

382

71049900

All goods

0.00%

383

71131921

All goods

14.00%

384

71131960

All goods

14.00%

385

71141110

All goods

14.00%

386

71141120

All goods

14.00%

387

71141920

All goods

14.00%

388

71141930

All goods

14.00%

389

71142020

All goods

14.00%

390

71142030

All goods

14.00%

391

71159010

All goods

6.00%

392

71159090

All goods

6.00%

393

71161000

All goods

6.00%

394

71162000

All goods

6.00%

395

71171910

All goods

14.00%

396

71171920

All goods

14.00%

397

71171990

All goods

14.00%

398

71179010

All goods

14.00%

399

71179090

All goods

14.00%

400

73069011

All goods

3.00%

401

73069019

All goods

3.00%

402

73069090

All goods

3.00%

403

76101000

All goods

2.00%

404

85340000

All goods

0.00%

405

85365010

All goods

6.00%

406

85365020

All goods

6.00%

407

85365090

All goods

6.00%

408

85369010

All goods

6.00%

409

85369020

All goods

6.00%

410

85369030

All goods

6.00%

411

85369090

All goods

6.00%

412

88040010

All goods

0.00%

413

88040020

All goods

0.00%

414

90014010

All goods

0.00%

415

90014090

All goods

0.00%

416

90015000

All goods

0.00%

417

90031100

All goods

0.00%

418

90031900

All goods

0.00%

419

90039000

All goods

0.00%

420

90041000

All goods

0.00%

421

90049010

All goods

0.00%

422

90049020

All goods

0.00%

423

90049090

All goods

0.00%

424

90182000

All goods

0.00%

425

90183100

All goods

0.00%

426

90183210

All goods

0.00%

427

90183220

All goods

0.00%

428

90183230

All goods

0.00%

429

90183290

All goods

0.00%

430

90183910

All goods

0.00%

431

90183920

All goods

0.00%

432

90183930

All goods

0.00%

433

90183990

All goods

0.00%

434

90185010

All goods

0.00%

435

90185020

All goods

0.00%

436

90185030

All goods

0.00%

437

90185090

All goods

0.00%

438

90189011

All goods

4.50%

439

90189012

All goods

4.50%

440

90189019

All goods

4.50%

441

90189021

All goods

4.50%

442

90189022

All goods

4.50%

443

90189023

All goods

4.50%

444

90189024

All goods

4.50%

445

90189025

All goods

4.50%

446

90189029

All goods

4.50%

447

90189031

All goods

4.50%

448

90189032

All goods

4.50%

449

90189041

All goods

4.50%

450

90189042

All goods

4.50%

451

90189043

All goods

4.50%

452

90189044

All goods

4.50%

453

90189091

All goods

4.50%

454

90189092

All goods

4.50%

455

90189093

All goods

4.50%

456

90189094

All goods

4.50%

457

90189095

All goods

4.50%

458

90189096

All goods

4.50%

459

90189097

All goods

4.50%

460

90189098

All goods

4.50%

461

90189099

All goods

4.50%

462

90212900

All goods

1.50%

463

91031000

All goods

4.00%

464

91052900

All goods

10.70%

465

91081100

All goods

0.00%

466

91081900

All goods

0.00%

467

91089000

All goods

0.00%

468

91091010

All goods

4.30%

469

91091090

All goods

4.30%

470

91099000

All goods

4.30%

471

91118000

All goods

0.00%

472

91131000

All goods

0.00%

473

91132010

All goods

0.00%

474

91132090

All goods

0.00%

475

91139010

All goods

6.00%

476

91139090

All goods

6.00%

477

91149040

All goods

0.00%

478

91143010

All goods

6.00%

479

91143020

All goods

6.00%

480

91149030

All goods

0.00%

481

91149091

All goods

0.00%

482

91149092

All goods

0.00%

483

95030010

All goods

12.00%

484

95030020

All goods

12.00%

485

95030091

All goods

12.00%

486

95030099

All goods

12.00%

487

96033010

All goods

2.00%

488

96033020

All goods

2.00%

489

96033090

All goods

2.00%

490

96180000

All goods

2.00%”;

]

[helldodold[9[TABLE 1

S.No. Tariff Item Description Rate in % (unless otherwise specified)
(1) (2) (3) (4)
1. 3023900 All goods 12.00%
2. 3028990 All goods 15.00%
3. 3034300 All goods 17.10%
4. 3034400 All goods 12.00%
5. 3034600 All goods 12.00%
6. 3035700 All goods 12.00%
7. 3038300 All goods 12.00%
8. 3038990 All goods 17.10%
9. 3049900 All goods 21.00%
10. 3054900 All goods 0.00%
11. 3056990 All goods 17.10%
12. 6031100 All goods 42.00%
13. 6031200 All goods 42.00%
14. 6031300 All goods 42.00%
15. 6031400 All goods 42.00%
16. 6031500 All goods 42.00%
17. 15041010 All goods 21.00%
18. 15041091 All goods 21.00%
19. 15041099 All goods 21.00%
20. 15042010 Fish Body Oil (Crude) 21.00%
21. 15042020

Fish Body Oil (Refined) having following quality parameters: (i) Free Fatty Acids < 0.10% (as Oleic Acid); (ii)Moisture < 0.5%; (iii) Perozide value (PV) <10 milli equivalent/kg of oil; (iv) Eicosapentaenoic Acid EPA + Docosaphexaenoic Acid DHA 5-15% 

21.00%
22. 15042090 All goods 21.00%
23. 17031000 All goods 21.00%
24. 19019010 All goods 0.00%
25. 19019090 All goods 0.00%
26. 19021100 All goods 0.00%
27. 19021900 All goods 21.00%
28. 19022010 All goods 0.00%
29. 19022090 All goods 0.00%
30. 19023010 All goods 0.00%
31. 19023090 All goods 0.00%
32. 19053100 All goods 31.50%
33. 19053211 All goods 31.50%
34. 19053219 All goods 31.50%
35. 19053290 All goods 31.50%
36. 19059010 All goods 17.10%
37. 19059020 All goods 17.10%
38. 19059030 All goods 17.10%
39. 19059040 All goods 17.10%
40. 19059090 All goods 17.10%
41. 20019000 All goods 0.00%
42. 20071000 All goods 0.00%
43. 20079910 All goods 12.00%
44. 20079920 All goods 12.00%
45. 20079930 All goods 12.00%
46. 20079940 All goods 12.00%
47. 20079990 All goods 12.00%
48. 20082000 All goods 12.00%
49. 20089911 All goods 19.30%
50. 20089912 All goods 19.30%
51. 20089913 All goods 19.30%
52. 20089914 All goods 19.30%
53. 20089919 All goods 19.30%
54. 20089991 All goods 19.30%
55. 20089992 All goods 19.30%
56. 20089993 All goods 19.30%
57. 20089994 All goods 19.30%
58. 20089999 All goods 19.30%
59. 21069011 All goods 120.00%
60. 21069019 All goods 120.00%
61. 21069040 All goods 120.00%
62. 21069050 All goods 120.00%
63. 21069060 All goods 120.00%
64. 21069070 All goods 120.00%
65. 21069080 All goods 120.00%
66. 21069091 All goods 120.00%
67. 21069092 All goods 120.00%
68. 21069099 All goods 120.00%
69. 22021010 All goods 12.00%
70. 22021020 All goods 12.00%
71. 22021090 All goods 12.00%
72. 22072000 All goods 12.00%
73. 22090010 All goods 0.00%
74. 22090020 All goods 0.00%
75. 22090090 All goods 0.00%
76. 24049100 All goods 120.00%
77. 30049011 All goods 7.00%
78. 30049012 All goods 7.00%
79. 30049013 All goods 7.00%
80. 30049014 All goods 7.00%
81. 30049015 All goods 7.00%
82. 30049021 All goods 7.00%
83. 30049022 All goods 7.00%
84. 30049023 All goods 7.00%
85. 30049024 All goods 7.00%
86. 30049025 All goods 7.00%
87. 30049026 All goods 7.00%
88. 30049027 All goods 7.00%
89. 30049029 All goods 7.00%
90. 30049031 All goods 7.00%
91. 30049032 All goods 7.00%
92. 30049033 All goods 7.00%
93. 30049034 All goods 7.00%
94. 30049035 All goods 7.00%
95. 30049036 All goods 7.00%
96. 30049039 All goods 7.00%
97. 30049041 All goods 7.00%
98. 30049042 All goods 7.00%
99. 30049043 All goods 7.00%
100. 30049044 All goods 7.00%
101. 30049045 All goods 7.00%
102. 30049046 All goods 7.00%
103. 30049047 All goods 7.00%
104. 30049048 All goods 7.00%
105. 30049049 All goods 7.00%
106. 30049051 All goods 7.00%
107. 30049052 All goods 7.00%
108. 30049053 All goods 7.00%
109. 30049054 All goods 7.00%
110. 30049055 All goods 7.00%
111. 30049056 All goods 7.00%
112. 30049057 All goods 7.00%
113. 30049058 All goods 7.00%
114. 30049059 All goods 7.00%
115. 30049061 All goods 7.00%
116. 30049062 All goods 7.00%
117. 30049063 All goods 7.00%
118. 30049064 All goods 7.00%
119. 30049065 All goods 7.00%
120. 30049066 All goods 7.00%
121. 30049067 All goods 7.00%
122. 30049069 All goods 7.00%
123. 30049071 All goods 7.00%
124. 30049072 All goods 7.00%
125. 30049073 All goods 7.00%
126. 30049074 All goods 7.00%
127. 30049075 All goods 7.00%
128. 30049076 All goods 7.00%
129. 30049077 All goods 7.00%
130. 30049079 All goods 7.00%
131. 30049081 All goods 7.00%
132. 30049082 All goods 7.00%
133. 30049083 All goods 7.00%
134. 30049084 All goods 7.00%
135. 30049085 All goods 7.00%
136. 30049086 All goods 7.00%
137. 30049087 All goods 7.00%
138. 30049088 All goods 7.00%
139. 30049089 All goods 7.00%
140. 30049091 All goods 7.00%
141. 30049092 All goods 7.00%
142. 30049093 All goods 7.00%
143. 30049094 All goods 7.00%
144. 30049095 All goods 7.00%
145. 30049096 All goods 7.00%
146. 30049099 All goods 7.00%
147. 30051010 All goods 0.00%
148. 30051090 All goods 0.00%
149. 30059010 All goods 0.00%
150. 30059020 All goods 0.00%
151. 30059030 All goods 0.00%
152. 30059040 All goods 0.00%
153. 30059050 All goods 0.00%
154. 30059060 All goods 0.00%
155. 30059070 All goods 0.00%
156. 30059090 All goods 0.00%
157. 30064000 All goods 0.00%
158. 32081010 All goods 0.00%
159. 32081020 All goods 0.00%
160. 32081030 All goods 0.00%
161. 32081090 All goods 0.00%
162. 32082010 All goods 4.00%
163. 32082020 All goods 0.00%
164. 32082030 All goods 4.00%
165. 32082090 All goods 4.00%
166. 32089011 All goods 4.00%
167. 32089019 All goods 4.00%
168. 32089021 All goods 0.00%
169. 32089022 All goods 4.00%
170. 32089029 All goods 4.00%
171. 32089030 All goods 4.00%
172. 32089041 All goods 4.00%
173. 32089049 All goods 4.00%
174. 32089050 All goods 0.00%
175. 32089090 All goods 4.00%
176. 32091010 All goods 4.00%
177. 32091090 All goods 0.00%
178. 32099010 All goods 0.00%
179. 32099020 All goods 0.00%
180. 32099090 All goods 0.00%
181. 34011110 All goods 0.00%
182. 34011120 All goods 0.00%
183. 34011190 All goods 0.00%
184. 34011911 All goods 7.00%
185. 34011919 All goods 7.00%
186. 34011920 All goods 7.00%
187. 34011930 All goods 7.00%
188. 34011941 All goods 7.00%
189. 34011942 All goods 7.00%
190. 34011990 All goods 7.00%
191. 34012000 All goods 7.00%
192. 34013011 All goods 0.00%
193. 34013012 All goods 0.00%
194. 34013019 All goods 0.00%
195. 34013090 All goods 0.00%
196. 34024900 All goods 0.00%
197. 34025000 All goods 0.00%
198. 34029011 All goods 7.00%
199. 34029012 All goods 7.00%
200. 34029019 All goods 7.00%
201. 34029020 All goods 0.00%
202. 34029030 All goods 7.00%
203. 34029041 All goods 0.00%
204. 34029042 All goods 0.00%
205. 34029049 All goods 7.00%
206. 34029051 All goods 0.00%
207. 34029052 All goods 7.00%
208. 34029059 All goods 7.00%
209. 34029091 All goods 7.00%
210. 34029092 All goods 0.00%
211. 34029099 All goods 7.00%
212. 39172110 All goods 0.00%
213. 39172190 All goods 0.00%
214. 39172200 All goods 0.00%
215. 39172310 All goods 0.00%
216. 39172390 All goods 0.00%
217. 39172910 All goods 0.00%
218. 39172920 All goods 0.00%
219. 39172930 All goods 0.00%
220. 39172940 All goods 0.00%
221. 39172950 All goods 0.00%
222. 39172990 All goods 0.00%
223. 39173910 All goods 0.00%
224. 39173920 All goods 0.00%
225. 39173990 All goods 0.00%
226. 39174000 All goods 7.00%
227. 39191000 All goods 7.00%
228. 39199010 All goods 7.00%
229. 39199020 All goods 8.50%
230. 39199090 All goods 12.00%
231. 39201011 All goods 8.50%
232. 39201012 All goods 8.50%
233. 39201019 All goods 8.50%
234. 39201091 All goods 7.00%
235. 39201092 All goods 7.00%
236. 39201099 All goods 7.00%
237. 39211100 All goods 7.00%
238. 39211900 All goods 0.00%
239. 39231010 All goods 9.00%
240. 39231020 All goods 9.00%
241. 39231030 All goods 9.00%
242. 39231040 All goods 9.00%
243. 39231090 All goods 9.00%
244. 39232100 All goods 10.50%
245. 39232990 All goods 12.00%
246. 39233010 All goods 12.00%
247. 39233090 All goods 9.00%
248. 39235010 All goods 9.00%
249. 39235090 All goods 9.00%
250. 39239010 All goods 9.00%
251. 39239020 All goods 9.00%
252. 39239090 All goods 9.00%
253. 39269010 All goods 9.00%
254. 39269021 All goods 9.00%
255. 39269029 All goods 9.00%
256. 39269031 All goods 9.00%
257. 39269039 All goods 9.00%
258. 39269041 All goods 9.00%
259. 39269049 All goods 9.00%
260. 39269051 All goods 9.00%
261. 39269059 All goods 9.00%
262. 39269061 All goods 9.00%
263. 39269069 All goods 9.00%
264. 39269071 All goods 9.00%
265. 39269079 All goods 9.00%
266. 39269080 All goods 9.00%
267. 39269091 All goods 9.00%
268. 39269099 All goods 9.00%
269. 42021910 All goods 10.50%
270. 42021920 All goods 9.00%
271. 42021930 All goods 9.00%
272. 42021940 All goods 9.00%
273. 42021950 All goods 9.00%
274. 42021960 All goods 9.00%
275. 42021990 All goods 9.00%
276. 42022110 All goods 9.00%
277. 42022120 All goods 9.00%
278. 42022190 All goods 9.00%
279. 42022910 All goods 9.00%
280. 42022990 All goods 9.00%
281. 42023110 All goods 9.00%
282. 42023120 All goods 9.00%
283. 42023190 All goods 9.00%
284. 42029100 All goods 9.00%
285. 42029200 All goods 9.00%
286. 42029900 All goods 9.00%
287. 42031010 All goods 7.00%
288. 42031090 All goods 7.00%
289. 42050011 All goods 8.50%
290. 42050019 All goods 8.50%
291. 42050020 All goods 8.50%
292. 42050090 All goods 8.50%
293. 44209010 All goods 7.00%
294. 44209090 All goods 7.00%
295. 48192010 All goods 5.70%
296. 48192020 All goods 5.70%
297. 48192090 All goods 5.70%
298. 48196000 All goods 5.70%
299. 48219010 All goods 7.00%
300. 48219090 All goods 7.00%
301. 49019900 All goods 7.00%
302. 49119910 All goods 0.00%
303. 49119920 All goods 0.00%
304. 49119990 All goods 0.00%
305. 52051110 All goods 14.00%
306. 52054410 All goods 14.00%
307. 52081230 All goods 13.00%
308. 52081990 All goods 17.50%
309. 52082990 All goods 19.00%
310. 52083990 All goods 19.00%
311. 52084230 All goods 19.00%
312. 52084929 All goods 17.50%
313. 52085990 All goods 13.00%
314. 52102990 All goods 19.00%
315. 52111110 All goods 10.00%
316. 52111900 All goods 17.50%
317. 52112010 All goods 19.00%
318. 52113990 All goods 19.00%
319. 52114130 All goods 19.00%
320. 52114200 All goods 19.00%
321. 52114330 All goods 19.00%
322. 52114990 All goods 19.00%
323. 52115110 All goods 19.00%
324. 52115220 All goods 19.00%
325. 52115990 All goods 19.00%
326. 54083300 All goods 19.00%
327. 55161200 All goods 19.00%
328. 60024000 All goods 10.00%
329. 60029000 All goods 10.00%
330. 60032000 All goods 10.00%
331. 60041000 All goods (of artificial fibres) 14.30%
332. 60062200 All goods 14.30%
333. 60063200 All goods 14.30%
334. 63021010 All goods 17.50%
335. 63021090 All goods 17.50%
336. 63022110 All goods 13.00%
337. 63022190 All goods 19.00%
338. 63022200 All goods 13.00%
339. 63022900 All goods 17.50%
340. 63024010 All goods 17.50%
341. 63024020 All goods 17.50%
342. 63024030 All goods 17.50%
343. 63024040 All goods 17.50%
344. 63024090 All goods 17.50%
345. 63025110 All goods 17.50%
346. 63025190 All goods 17.50%
347. 63041100 All goods 17.50%
348. 63041910 All goods 17.50%
349. 63041920 All goods 10.00%
350. 63041930 All goods 19.00%
351. 63041940 All goods 17.50%
352. 63041990 All goods 19.00%
353. 63049110 All goods 0.00%
354. 63049120 All goods 17.50%
355. 63049190 All goods 17.50%
356. 63049211 All goods 17.50%
357. 63049219 All goods 17.50%
358. 63049221 All goods 17.50%
359. 63049229 All goods 17.50%
360. 63049231 All goods 17.50%
361. 63049239 All goods 17.50%
362. 63049241 All goods 17.50%
363. 63049249 All goods 17.50%
364. 63049250 All goods 17.50%
365. 63049260 All goods 17.50%
366. 63049270 All goods 17.50%
367. 63049281 All goods 17.50%
368. 63049289 All goods 17.50%
369. 63049291 All goods 17.50%
370. 63049299 All goods 17.50%
371. 63049300 All goods 13.00%
372. 63049910 All goods 17.50%
373. 63049991 All goods 17.50%
374. 63049992 All goods 17.50%
375. 63049999 All goods 17.50%
376. 65050090 All goods 0.00%
377. 70159010 All goods 7.00%
378. 70159020 All goods 7.00%
379. 70159090 All goods 7.00%
380. 71023910 All goods 7.00%
381. 71023990 All goods 7.00%
382. 71049900 All goods 0.00%
383. 10[71131921]old[71131950] All goods 15.50%
384. 71131960 All goods 15.50%
385. 71141110 All goods 15.50%
386. 71141120 All goods 15.50%
387. 71141920 All goods 15.50%
388. 71141930 All goods 15.50%
389. 71142020 All goods 15.50%
390. 71142030 All goods 15.50%
391. 71159010 All goods 7.00%
392. 71159090 All goods 7.00%
393. 71161000 All goods 7.00%
394. 71162000 All goods 7.00%
395. 71171910 All goods 15.50%
396. 71171920 All goods 15.50%
397. 71171990 All goods 15.50%
398. 71179010 All goods 15.50%
399. 71179090 All goods 15.50%
400. 73069011 All goods 6.00%
401. 73069019 All goods 6.00%
402. 73069090 All goods 6.00%
403. 76101000 All goods 4.00%
404. 85340000 All goods 0.00%
405. 85365010 All goods 7.00%
406. 85365020 All goods 7.00%
407. 85365090 All goods 7.00%
408. 85369010 All goods 7.00%
409. 85369020 All goods 7.00%
410. 85369030 All goods 7.00%
411. 85369090 All goods 7.00%
412. 88040010 All goods 0.00%
413. 88040020 All goods 0.00%
414. 90014010 All goods 0.00%
415. 90014090 All goods 0.00%
416. 90015000 All goods 0.00%
417. 90031100 All goods 0.00%
418. 90031900 All goods 0.00%
419. 90039000 All goods 0.00%
420. 90041000 All goods 0.00%
421. 90049010 All goods 0.00%
422. 90049020 All goods 0.00%
423. 90049090 All goods 0.00%
424. 90182000 All goods 0.00%
425. 90183100 All goods 0.00%
426. 90183210 All goods 0.00%
427. 90183220 All goods 0.00%
428. 90183230 All goods 0.00%
429. 90183290 All goods 0.00%
430. 90183910 All goods 0.00%
431. 90183920 All goods 0.00%
432. 90183930 All goods 0.00%
433. 90183990 All goods 0.00%
434. 90185010 All goods 0.00%
435. 90185020 All goods 0.00%
436. 90185030 All goods 0.00%
437. 90185090 All goods 0.00%
438. 90189011 All goods 5.30%
439. 90189012 All goods 5.30%
440. 90189019 All goods 5.30%
441. 90189021 All goods 5.30%
442. 90189022 All goods 5.30%
443. 90189023 All goods 5.30%
444. 90189024 All goods 5.30%
445. 90189025 All goods 5.30%
446. 90189029 All goods 5.30%
447. 90189031 All goods 5.30%
448. 90189032 All goods 5.30%
449. 90189041 All goods 5.30%
450. 90189042 All goods 5.30%
451. 90189043 All goods 5.30%
452. 90189044 All goods 5.30%
453. 90189091 All goods 5.30%
454. 90189092 All goods 5.30%
455. 90189093 All goods 5.30%
456. 90189094 All goods 5.30%
457. 90189095 All goods 5.30%

458.

 90189096 All goods 5.30%
459. 90189097 All goods 5.30%
460. 90189098 All goods 5.30%
461. 90189099 All goods 5.30%
462. 90212900 All goods 3.00%
463. 91031000 All goods 8.00%
464. 91052900 All goods 14.30%
465. 91081100 All goods 0.00%
466. 91081900 All goods 0.00%
467. 91089000 All goods 0.00%
468. 91091010 All goods 5.70%
469. 91091090 All goods 5.70%
470. 91099000 All goods 5.70%
471. 91118000 All goods 0.00%
472. 91131000 All goods 0.00%
473. 91132010 All goods 0.00%
474. 91132090 All goods 0.00%
475. 91139010 All goods 7.00%
476. 91139090 All goods 7.00%
477. 91149040 All goods 0.00%
478. 91143010 All goods 7.00%
479. 91143020 All goods 7.00%
480. 91149030 All goods 0.00%
481. 91149091 All goods 0.00%
482. 91149092 All goods 0.00%
483. 95030010 All goods 14.00%
484. 95030020 All goods 14.00%
485. 95030030 All goods 14.00%
486. 95030090 All goods 14.00%
487. 96033010 All goods 4.00%
488. 96033020 All goods 4.00%
489. 96033090 All goods 4.00%
490. 96180000 All goods 4.00%”;

]

[helldodold[5[TABLE 1

S.No Tariff Item Description Rate in % (unless otherwise specified)`
(1) (2) (3) (4)
1. 3023900 All goods 18.00%
2 3028990 All goods 20.00%
3. 3034300 All goods 21.40%
4. 3034400 All goods 18.00%
5. 3034600 All goods 18.00%
6. 3035700 All goods 18.00%
7. 3038300 All goods 18.00%
8. 3038990 All goods 21.40%
9. 3049900 All goods 24.00%
10. 3054900 All goods 0.00%
11 3056990 All goods 21.40%
12 6031100 All goods 48.00%
13. 6031200 All goods 48.00%
14. 6031300 All goods 48.00%
15. 6031400 All goods 48.00%
16. 6031500 All goods 48.00%
18. 15041091 All goods 24.00%
19. 15041099 All goods 24.00%
20. 15042010 Fish Body Oil (Crude) 24.00%
21. 15042020 Fish Body Oil (Refined) having following quality parameters: (i) Free Fatty Acids < 0.10% (as Oleic Acid); (ii)Moisture < 0.5%; (iii) Perozide value (PV) <10 milli equivalent/kg of oil; (iv) Eicosapentaenoic Acid EPA + Docosaphexaenoic Acid DHA 5-15% 24.00%
22. 15042090 All goods 24.00%
23. 17031000 All goods 24.00%
24. 19019010 All goods 0.00%
25. 19019090 All goods 0.00%
26. 19021100 All goods 0.00%
27 19021900 All goods 24.00%
28. 19022010 All goods 0.00%
29. 19022090 All goods 0.00%
30. 19023010 All goods 0.00%
31. 19023090 All goods 0.00%
32. 19053100 All goods 36.00%
33. 19053211 All goods 36.00%
34. 19053219 All goods 36.00%
35. 19053290 All goods 36.00%
36. 19059010 All goods 21.40%
37. 19059020 All goods 21.40%
38. 19059030 All goods 21.40%
39. 19059040 All goods 21.40%
40. 19059090 All goods 21.40%
41. 20019000 All goods 0.00%
42. 20071000 All goods 0.00%
43. 20079910 All goods 18.00%
44. 20079920 All goods 18.00%
45. 20079930 All goods 18.00%
46. 20079940 All goods 18.00%
47. 20079990 All goods 18.00%
48 20082000 All goods 18.00%
49. 20089911 All goods 22.90%
50. 20089912 All goods 22.90%
51. 20089913 All goods 22.90%
52. 20089914 All goods 22.90%
53. 20089919 All goods 22.90%
54. 20089991 All goods 22.90%
55. 20089992 All goods 22.90%
56. 20089993 All goods 22.90%
57 20089994 All goods 22.90%
58. 20089999 All goods 22.90%
59. 21069011 All goods 130.00%
60. 21069019 All goods 130.00%
61. 21069040 All goods 130.00%
62. 21069050 All goods 130.00%
63. 21069060 All goods 130.00%
64. 21069070 All goods 130.00%
65. 21069080 All goods 130.00%
66. 21069092 All goods 130.00%
67. 21069092 All goods 130.00%
68. 21069099 All goods 130.00%
69. 22021010 All goods 18.00%
70. 22021020 All goods 18.00%
71. 22021090 All goods 18.00%
72. 22072000 All goods 18.00%
73. 22090010 All goods 0.00%
74 22090020 All goods 0.00%
75 22090090 All goods 0.00%
76. 24049100 All goods 130.0%
77. 30049011 All goods 8.00%
78. 30049012 All goods 8.00%
79. 30049013 All goods 8.00%
80. 30049014 All goods 8.00%
81. 30049015 All goods 8.00%
82. 30049021 All goods 8.00%
83. 30049022 All goods 8.00%
84. 30049023 All goods 8.00%
85. 30049024 All goods 8.00%
86. 30049025 All goods 8.00%
87. 30049026 All goods 8.00%
88. 30049027 All goods 8.00%
89. 30049029 All goods 8.00%
90. 30049031 All goods 8.00%
91. 30049032 All goods 8.00%
92. 30049033 All goods 8.00%
93. 30049034 All goods 8.00%
94. 30049035 All goods 8.00%
95. 30049036 All goods 8.00%
96. 30049039 All goods 8.00%
97. 30049041 All goods 8.00%
98. 30049042 All goods 8.00%
99. 30049043 All goods 8.00%
100. 30049044 All goods 8.00%
101. 30049045 All goods 8.00%
102. 30049046 All goods 8.00%
103. 30049047 All goods 8.00%
104. 30049048 All goods 8.00%
105. 30049049 All goods 8.00%
106. 30049051 All goods 8.00%
107. 30049052 All goods 8.00%
108. 30049053 All goods 8.00%
109. 30049054 All goods 8.00%
110. 30049055 All goods 8.00%
111. 30049056 All goods 8.00%
112. 30049057 All goods 8.00%
113. 30049058 All goods 8.00%
114. 30049059 All goods 8.00%
115. 30049061 All goods 8.00%
116. 30049062 All goods 8.00%
117. 30049063 All goods 8.00%
118. 30049064 All goods 8.00%
119. 30049065 All goods 8.00%
120. 30049066 All goods 8.00%
121. 30049067 All goods 8.00%
122. 30049069 All goods 8.00%
123. 30049071 All goods 8.00%
124. 30049072 All goods 8.00%
125. 30049073 All goods 8.00%
126. 30049074 All goods 8.00%
127. 30049075 All goods 8.00%
128. 30049076 All goods 8.00%
129. 30049077 All goods 8.00%
130. 30049079 All goods 8.00%
131. 30049081 All goods 8.00%
132. 30049082 All goods 8.00%
133 30049083 All goods 8.00%
134. 30049084 All goods 8.00%
135. 30049085 All goods 8.00%
136. 30049086 All goods 8.00%
137. 30049087 All goods 8.00%
138. 30049088 All goods 8.00%
139. 30049089 All goods 8.00%
140. 30049091 All goods 8.00%
141. 30049092 All goods 8.00%
142. 30049093 All goods 8.00%
143. 30049094 All goods 8.00%
144. 30049095 All goods 8.00%
145. 30049096 All goods 8.00%
146. 30049099 All goods 8.00%
147. 30051010 All goods 0.00%
148. 30051090 All goods 0.00%
149. 30059010 All goods 0.00%
150. 30059020 All goods 0.00%
151. 30059030 All goods 0.00%
152. 30059040 All goods 0.00%
153. 30059050 All goods 0.00%
154. 30059060 All goods 0.00%
155. 30059070 All goods 0.00%
156. 30059090 All goods 0.00%
157. 30064000 All goods 0.00%
158. 32081010 All goods 0.00%
159. 32081020 All goods 0.00%
160. 32081030 All goods 0.00%
161. 32081090 All goods 0.00%
162 32082010 All goods 6.00%
163. 32082020 All goods 0.00%
164 32082030 All goods 6.00%
165. 32082090 All goods 6.00%
166 32089011 All goods 6.00%
167. 32089019 All goods 6.00%
168. 32089021 All goods 0.00%
169. 32089022 All goods 6.00%
170. 32089029 All goods 6.00%
172. 32089041 All goods 6.00%
173. 32089049 All goods 6.00%
174. 32089050 All goods 0.00%
175. 32089090 All goods 6.00%
176. 32091010 All goods 6.00%
177. 32091090 All goods 0.00%
178. 32099010 All goods 0.00%
179. 32099020 All goods 0.00%
180. 32099090 All goods 0.00%
181. 34011110 All goods 0.00%
182. 34011120 All goods 0.00%
183. 34011190 All goods 0.00%
184. 34011911 All goods 8.00%
185. 34011919 All goods 8.00%
186. 34011920 All goods 8.00%
187. 34011930 All goods 8.00%
188. 34011941 All goods 8.00%
189. 34011942 All goods 8.00%
190. 34011990 All goods 8.00%
191. 34012000 All goods 8.00%
192. 34013011 All goods 3.30%
193. 34013012 All goods 3.30%
194. 34013019 All goods 3.30%
195. 34013090 All goods 3.30%
196. 34024900 All goods 3.30%
197. 34025000 All goods 3.30%
198. 34029011 All goods 8.00%
199. 34029012 All goods 8.00%
200. 34029019 All goods 8.00%
201. 34029020 All goods 3.30%
202. 34029030 All goods 8.00%
203. 34029041 All goods 3.30%
204. 34029042 All goods 3.30%
205. 34029049 All goods 8.00%
206. 34029051 All goods 3.30%
207. 34029052 All goods 8.00%
208. 34029059 All goods 8.00%
209. 34029091 All goods 8.00%
210. 34029092 All goods 3.30%
211. 34029099 All goods 8.00%
212. 39172110 All goods 3.30%
213. 39172190 All goods 3.30%
214. 39172200 All goods 3.30%
215. 39172310 All goods 3.30%
216. 39172390 All goods 3.30%
217. 39172910 All goods 3.30%
218. 39172920 All goods 3.30%
219. 39172930 All goods 3.30%
220. 39172940 All goods 3.30%
221. 39172950 All goods 3.30%
222. 39172990 All goods 3.30%
223. 39173910 All goods 3.30%
224. 39173920 All goods 3.30%
225. 39173990 All goods 3.30%
226. 39174000 All goods 8.00%
227. 39191000 All goods 8.00%
228. 39199010 All goods 8.00%
229. 39199020 All goods 9.00%
230. 39199090 All goods 13.00%
231. 39201011 All goods 9.00%
232. 39201012 All goods 9.00%
6[232A. 3920 10 13 All goods 9.5%]
233. 39201019 All goods 9.00%
234. 39201091 All goods 8.00%
235. 39201092 All goods 8.00%
236. 39201099 All goods 8.00%
237. 39211100 All goods 8.00%
238. 39211900 All goods 3.30%
239. 39231010 All goods 11.00%
240. 39231020 All goods 11.00%
241. 39231030 All goods 11.00%
242. 39231040 All goods 11.00%
243. 39231090 All goods 11.00%
244 39232100 All goods 12.00%
245. 39232990 All goods 13.00%
246 39233010 All goods 13.00%
247. 39233090 All goods 11.00%
248. 39235010 All goods 11.00%
249. 39235090 All goods 11.00%
250. 39239010 All goods 11.00%
251. 39239020 All goods 11.00%
252. 39239090 All goods 11.00%
253. 39269010 All goods 11.00%
254. 39269021 All goods 11.00%
255. 39269029 All goods 11.00%
256. 39269031 All goods 11.00%
257 39269039 All goods 11.00%
258. 39269041 All goods 11.00%
259. 39269049 All goods 11.00%
260. 39269051 All goods 11.00%
261 39269059 All goods 11.00%
262 39269061 All goods 11.00%
263 39269069 All goods 11.00%
264 39269071 All goods 11.00%
265 39269079 All goods 11.00%
266 39269080 All goods 11.00%
267 39269091 All goods 11.00%
268 39269099 All goods 11.00%
269 42021910 All goods 12.00%
270 42021920 All goods 11.00%
271 42021930 All goods 11.00%
272 42021940 All goods 11.00%
273 42021950 All goods 11.00%
274 42021960 All goods 11.00%
275 42021990 All goods 11.00%
276 42022110 All goods 11.00%
277 42022120 All goods 11.00%
278 42022190 All goods 11.00%
279 42022910 All goods 11.00%
280 42022990 All goods 11.00%
281 42023110 All goods 11.00%
282 42023120 All goods 11.00%
283 42023190 All goods 11.00%
284 42029100 All goods 11.00%
285 42029200 All goods 11.00%
286 42029900 All goods 11.00%
287 42031010 All goods 8.00%
288 42031090 All goods 8.00%
289 42050011 All goods 9.00%
290 42050019 All goods 9.00%
291 42050020 All goods 9.00%
292 42050090 All goods 9.00%
293 44209010 All goods 8.00%
294 44209090 All goods 8.00%
295 48192010 All goods 7.10%
296 48192020 All goods 7.10%
297 48192090 All goods 7.10%
298 48196000 All goods 7.10%
299 48219010 All goods 8.00%
300 48219090 All goods 8.00%
301 49019900 All goods 8.00%
302 49119910 All goods 3.30%
303 49119920 All goods 3.30%
304 49119990 All goods 3.30%
305 52051110 All goods 16.00%
306 52054410 All goods 16.00%
307 52081230 All goods 17.00%
308 52081990 All goods 20.00%
309 52082990 All goods 21.00%
310 52083990 All goods 21.00%
311 52084230 All goods 21.00%
312 52084929 All goods 20.00%
313 52085990 All goods 17.00%
314 52102990 All goods 21.00%
315 52111110 All goods 15.00%
316 52111900 All goods 20.00%
317 52112010 All goods 21.00%
318 52113990 All goods 21.00%
319 52114130 All goods 21.00%
320 52114200 All goods 21.00%
321 52114330 All goods 21.00%
322 52114990 All goods 21.00%
323 52115110 All goods 21.00%
324 52115220 All goods 21.00%
325 52115990 All goods 21.00%
326 54083300 All goods 21.00%
327 55161200 All goods 21.00%
328 60024000 All goods 15.00%
329 60029000 All goods 15.00%
330 60032000 All goods 15.00%
331 60041000 All goods (of artificial fibres) 17.90%
332 60062200 All goods 17.90%
333 60063200 All goods 17.90%
334 63021010 All goods 20.00%
335 63021090 All goods 20.00%
336 63022110 All goods 17.00%
337 63022190 All goods 21.00%
338 63022200 All goods 17.00%
339 63022900 All goods 20.00%
340 63024010 All goods 20.00%
341 63024020 All goods 20.00%
342 63024030 All goods 20.00%
343 63024040 All goods 20.00%
344 63024090 All goods 20.00%
345 63025110 All goods 20.00%
346 63025190 All goods 20.00%
347 63041100 All goods 20.00%
348 63041910 All goods 20.00%
349 63041920 All goods 15.00%
350 63041930 All goods 21.00%
351 63041940 All goods 20.00%
352 63041990 All goods 21.00%
353 63049110 All goods 8.30%
354 63049120 All goods 20.00%
355 63049190 All goods 20.00%
356 63049211 All goods 20.00%
357 63049219 All goods 20.00%
358 63049221 All goods 20.00%
359 63049229 All goods 20.00%
360 63049231 All goods 20.00%
361 63049239 All goods 20.00%
362 63049241 All goods 20.00%
363 63049249 All goods 20.00%
364 63049250 All goods 20.00%
365 63049260 All goods 20.00%
366 63049270 All goods 20.00%
367 63049281 All goods 20.00%
368 63049289 All goods 20.00%
369 63049291 All goods 20.00%
370 63049299 All goods 20.00%
371 63049300 All goods 17.00%
372 63049910 All goods 20.00%
373 63049991 All goods 20.00%
374 63049992 All goods 20.00%
375 63049999 All goods 20.00%
376 65050090 All goods 3.30%
377 70159010 All goods 8.00%
378 70159020 All goods 8.00%
379 70159090 All goods 8.00%
380 71023910 All goods 8.00%
381 71023990 All goods 8.00%
382 71049900 All goods 3.30%
383 71131950 All goods 17.00%
384 71131960 All goods 17.00%
385 71141110 All goods 17.00%
386 71141120 All goods 17.00%
387 71141920 All goods 17.00%
388 71141930 All goods 17.00%
389 71142020 All goods 17.00%
390 71142030 All goods 17.00%
391 71159010 All goods 8.00%
392 71159090 All goods 8.00%
393 71161000 All goods 8.00%
394 71162000 All goods 8.00%
395 71171910 All goods 17.00%
396 71171920 All goods 17.00%
397 71171990 All goods 17.00%
398 71179010 All goods 17.00%
399 71179090 All goods 17.00%
400 73069011 All goods 9.00%
401 73069019 All goods 9.00%
402 73069090 All goods 9.00%
403 76101000 All goods 6.00%
404 85340000 All goods 0.00%
405 85365010 All goods 8.00%
406 85365020 All goods 8.00%
407 85365090 All goods 8.00%
408 85369010 All goods 8.00%
409 85369020 All goods 8.00%
410 85369030 All goods 8.00%
411 85369090 All goods 8.00%
412 88040010 All goods 3.30%
413 88040020 All goods 3.30%
414 90014010 All goods 3.30%
415 90014090 All goods 3.30%
416 90015000 All goods 3.30%
417 90031100 All goods 3.30%
418 90031900 All goods 3.30%
419 90039000 All goods 3.30%
420 90041000 All goods 6.70%
421 90049010 All goods 3.30%
422 90049020 All goods 3.30%
423 90049090 All goods 3.30%
424 90182000 All goods 2.50%
225 90183100 All goods 2.50%
426 90183210 All goods 2.50%
427 90183220 All goods 2.50%
428 90183230 All goods 2.50%
429 90183290 All goods 2.50%
430 90183910 All goods 2.50%
431 90183920 All goods 2.50%
432 90183930 All goods 2.50%
433 90183990 All goods 2.50%
434 90185010 All goods 2.50%
435 90185020 All goods 2.50%
436 90185030 All goods 2.50%
437 90185090 All goods 2.50%
438 90189011 All goods 6.00%
439 90189012 All goods 6.00%
440 90189019 All goods 6.00%
441 90189021 All goods 6.00%
442 90189022 All goods 6.00%
443 90189023 All goods 6.00%
444 90189024 All goods 6.00%
445 90189025 All goods 6.00%
446 90189029 All goods 6.00%
447 90189031 All goods 6.00%
448 90189032 All goods 6.00%
449 90189041 All goods 6.00%
450 90189042 All goods 6.00%
451 90189043 All goods 6.00%
452 90189044 All goods 6.00%
453 90189091 All goods 6.00%
454 90189092 All goods 6.00%
455 90189093 All goods 6.00%
456 90189094 All goods 6.00%
457 90189095 All goods 6.00%
458 90189096 All goods 6.00%
459 90189097 All goods 6.00%
460 90189098 All goods 6.00%
461 90189099 All goods 6.00%
462 90212900 All goods 4.50%
463 91031000 All goods 12.00%
464 91052900 All goods 17.90%
465 91081100 All goods 3.30%
466 91081900 All goods 3.30%
467 91089000 All goods 3.30%
468 91091010 All goods 7.10%
469 91091090 All goods 7.10%
470 91099000 All goods 7.10%
471 91118000 All goods 3.30%
472 91131000 All goods 3.30%
473 91132010 All goods 3.30%
474 91132090 All goods 3.30%
475 91139010 All goods 8.00%
476 91139090 All goods 8.00%
477 91149040 All goods 3.30%
478 91143010 All goods 8.00%
479 91143020 All goods 8.00%
480 91149030 All goods 3.30%
481 91149091 All goods 3.30%
482 91149092 All goods 3.30%
483 95030010 All goods 16.00%
484 95030020 All goods 16.00%
7[485. 9503 00 91 All goods 16.00%
486 9503 00 99 All goods 16.00%]
old[485 95030030 All goods 16.00%
486 95030090 All goods 16.00%]
487 96033010 All goods 6.00%
488 96033020 All goods 6.00%
489 96033090 All goods 6.00%
490 96180000 All goods 6.00%

]]helldod]

old[TABLE 1

S. No.

Tariff Item

Description

Rate in % (unless otherwise specified)
(1) (2) (3) (3)
1 03023900 All goods 24.0%
2 03028990 All goods 25.0%
3 03034300 All goods 25.7%
4 03034400 All goods 24.0%
5 03034600 All goods 24.0%
6 03035700 All goods 24.0%
7 03038300 All goods 24.0%
8 03038990 All goods 25.7%
9 03049900 All goods 27.0%
10 03054900 All goods 0.0%
11 03056990 All goods 25.7%
12 06031100 All goods 54.0%
13 06031200 All goods 54.0%
14 06031300 All goods 54.0%
15 06031400 All goods 54.0%
16 06031500 All goods 54.0%
17 15041010 All goods 27.0%
18 15041091 All goods 27.0%
19 15041099 All goods 27.0%
20 15042010 Fish Body Oil (Crude) 27.0%
21 15042020 Fish Body Oil (Refined) having following quality parameters: (i) Free Fatty Acids < 0.10% (as Oleic Acid); Moisture < 0.5%; (iii) Perozide value (PV) <10 milli equivalent/kg of oil; (iv) Eicosapentaenoic Acid EPA + Docosaphexaenoic Acid DHA 5-15% 27.0%
22 15042090 All goods 27.0%
23 17031000 All goods 27.0%
24 19019010 All goods 0.0%
25 19019090 All goods 0.0%
26 19021100 All goods 0.0%
27 19021900 All goods 27.0%
28 19022010 All goods 0.0%
29 19022090 All goods 0.0%
30 19023010 All goods 0.0%
31 19023090 All goods 0.0%
32 19053100 All goods 40.5%
33 19053211 All goods 40.5%
34 19053219 All goods 40.5%
35 19053290 All goods 40.5%
36 19059010 All goods 25.7%
37 19059020 All goods 25.7%
38 19059030 All goods 25.7%
39 19059040 All goods 25.7%
40 19059090 All goods 25.7%
41 20019000 All goods 0.0%
42 20071000 All goods 0.0%
43 20079910 All goods 24.0%
44 20079920 All goods 24.0%
45 20079930 All goods 24.0%
46 20079940 All goods 24.0%
47 20079990 All goods 24.0%
48 20082000 All goods 24.0%
49 20089911 All goods 26.4%
50 20089912 All goods 26.4%
51 20089913 All goods 26.4%
52 20089914 All goods 26.4%
53 20089919 All goods 26.4%
54 20089991 All goods 26.4%
55 20089992 All goods 26.4%
56 20089993 All goods 26.4%
57 20089994 All goods 26.4%
58 20089999 All goods 26.4%
59 21069011 All goods 140.0%
60 21069019 All goods 140.0%
61 21069040 All goods 140.0%
62 21069050 All goods 140.0%
63 21069060 All goods 140.0%
64 21069070 All goods 140.0%
65 21069080 All goods 140.0%
66 21069091 All goods 140.0%
67 21069092 All goods 140.0%
68 21069099 All goods 140.0%
69 22021010 All goods 24.0%
70 22021020 All goods 24.0%
71 22021090 All goods 24.0%
72 22072000 All goods 24.0%
73 22090010 All goods 0.0%
74 22090020 All goods 0.0%
75 22090090 All goods 0.0%
3[75A 2404 9110 All goods 140.0%]
76 30049011 All goods 9.0%
77 30049012 All goods 9.0%
78 30049013 All goods 9.0%
79 30049014 All goods 9.0%
80 30049015 All goods 9.0%
81 30049021 All goods 9.0%
82 30049022 All goods 9.0%
83 30049023 All goods 9.0%
84 30049024 All goods 9.0%
85 30049025 All goods 9.0%
86 30049026 All goods 9.0%
87 30049027 All goods 9.0%
88 30049029 All goods 9.0%
89 30049031 All goods 9.0%
90 30049032 All goods 9.0%
91 30049033 All goods 9.0%
92 30049034 All goods 9.0%
93 30049035 All goods 9.0%
94 30049036 All goods 9.0%
95 30049039 All goods 9.0%
96 30049041 All goods 9.0%
97 30049042 All goods 9.0%
98 30049043 All goods 9.0%
99 30049044 All goods 9.0%
100 30049045 All goods 9.0%
101 30049046 All goods 9.0%
102 30049047 All goods 9.0%
103 30049048 All goods 9.0%
104 30049049 All goods 9.0%
105 30049051 All goods 9.0%
106 30049052 All goods 9.0%
107 30049053 All goods 9.0%
108 30049054 All goods 9.0%
109 30049055 All goods 9.0%
110 30049056 All goods 9.0%
111 30049057 All goods 9.0%
112 30049058 All goods 9.0%
113 30049059 All goods 9.0%
114 30049061 All goods 9.0%
115 30049062 All goods 9.0%
116 30049063 All goods 9.0%
117 30049064 All goods 9.0%
118 30049065 All goods 9.0%
119 30049066 All goods 9.0%
120 30049067 All goods 9.0%
121 30049069 All goods 9.0%
122 30049071 All goods 9.0%
123 30049072 All goods 9.0%
124 30049073 All goods 9.0%
125 30049074 All goods 9.0%
126 30049075 All goods 9.0%
127 30049076 All goods 9.0%
128 30049077 All goods 9.0%
129 30049079 All goods 9.0%
130 30049081 All goods 9.0%
131 30049082 All goods 9.0%
132 30049083 All goods 9.0%
133 30049084 All goods 9.0%
134 30049085 All goods 9.0%
135 30049086 All goods 9.0%
136 30049087 All goods 9.0%
137 30049088 All goods 9.0%
138 30049089 All goods 9.0%
139 30049091 All goods 9.0%
140 30049092 All goods 9.0%
141 30049093 All goods 9.0%
142 30049094 All goods 9.0%
143 30049095 All goods 9.0%
144 30049096 All goods 9.0%
145 30049099 All goods 9.0%
146 30051010 All goods 0.0%
147 30051090 All goods 0.0%
148 30059010 All goods 0.0%
149 30059020 All goods 0.0%
150 30059030 All goods 0.0%
151 30059040 All goods 0.0%
152 30059050 All goods 0.0%
153 30059060 All goods 0.0%
154 30059070 All goods 0.0%
155 30059090 All goods 0.0%
156 30064000 All goods 0.0%
157 32081010 All goods 0.0%
158 32081020 All goods 0.0%
159 32081030 All goods 0.0%
160 32081090 All goods 0.0%
161 32082010 All goods 8.0%
162 32082020 All goods 0.0%
163 32082030 All goods 8.0%
164 32082090 All goods 8.0%
165 32089011 All goods 8.0%
166 32089019 All goods 8.0%
167 32089021 All goods 0.0%
168 32089022 All goods 8.0%
169 32089029 All goods 8.0%
170 32089030 All goods 8.0%
171 32089041 All goods 8.0%
172 32089049 All goods 8.0%
173 32089050 All goods 0.0%
174 32089090 All goods 8.0%
175 32091010 All goods 8.0%
176 32091090 All goods 0.0%
177 32099010 All goods 0.0%
178 32099020 All goods 0.0%
179 32099090 All goods 0.0%
180 34011110 All goods 0.0%
181 34011120 All goods 0.0%
182 34011190 All goods 0.0%
183 34011911 All goods 9.0%
184 34011919 All goods 9.0%
185 34011920 All goods 9.0%
186 34011930 All goods 9.0%
187 34011941 All goods 9.0%
188 34011942 All goods 9.0%
189 34011990 All goods 9.0%
190 34012000 All goods 9.0%
191 34013011 All goods 6.6%
192 34013012 All goods 6.6%
193 34013019 All goods 6.6%
194 34013090 All goods 6.6%
195 2[34024900] old[34021900] All goods 6.6%
196 2[34025000] old[34022010] All goods 6.6%
4omitted[197 34022020 All goods 6.6%]
4omitted[198 34022090 All goods 6.6%]
199 34029011 All goods 9.0%
200 34029012 All goods 9.0%
201 34029019 All goods 9.0%
202 34029020 All goods 6.6%
203 34029030 All goods 9.0%
204 34029041 All goods 6.6%
205 34029042 All goods 6.6%
206 34029049 All goods 9.0%
207 34029051 All goods 6.6%
208 34029052 All goods 9.0%
209 34029059 All goods 9.0%
210 34029091 All goods 9.0%
211 34029092 All goods 6.6%
212 34029099 All goods 9.0%
213 39172110 All goods 6.6%
214 39172190 All goods 6.6%
215 39172200 All goods 6.6%
216 39172310 All goods 6.6%
217 39172390 All goods 6.6%
218 39172910 All goods 6.6%
219 39172920 All goods 6.6%
220 39172930 All goods 6.6%
221 39172940 All goods 6.6%
222 39172950 All goods 6.6%
223 39172990 All goods 6.6%
224 39173910 All goods 6.6%
225 39173920 All goods 6.6%
226 39173990 All goods 6.6%
227 39174000 All goods 9.0%
228 39191000 All goods 9.0%
229 39199010 All goods 9.0%
230 39199020 All goods 9.5%
231 39199090 All goods 14.0%
232 39201011 All goods 9.5%
233 39201012 All goods 9.5%
234 39201019 All goods 9.5%
235 39201091 All goods 9.0%
236 39201092 All goods 9.0%
237 39201099 All goods 9.0%
238 39211100 All goods 9.0%
239 39211900 All goods 6.6%
240 39231010 All goods 13.0%
241 39231020 All goods 13.0%
242 39231030 All goods 13.0%
243 39231040 All goods 13.0%
244 39231090 All goods 13.0%
245 39232100 All goods 13.5%
246 39232990 All goods 14.0%
247 39233010 All goods 14.0%
248 39233090 All goods 13.0%
249 39235010 All goods 13.0%
250 39235090 All goods 13.0%
251 39239010 All goods 13.0%
252 39239020 All goods 13.0%
253 39239090 All goods 13.0%
254 39269010 All goods 13.0%
255 39269021 All goods 13.0%
256 39269029 All goods 13.0%
257 39269031 All goods 13.0%
258 39269039 All goods 13.0%
259 39269041 All goods 13.0%
260 39269049 All goods 13.0%
261 39269051 All goods 13.0%
262 39269059 All goods 13.0%
263 39269061 All goods 13.0%
264 39269069 All goods 13.0%
265 39269071 All goods 13.0%
266 39269079 All goods 13.0%
267 39269080 All goods 13.0%
268 39269091 All goods 13.0%
269 39269099 All goods 13.0%
270 42021910 All goods 13.5%
271 42021920 All goods 13.0%
272 42021930 All goods 13.0%
273 42021940 All goods 13.0%
274 42021950 All goods 13.0%
275 42021960 All goods 13.0%
276 42021990 All goods 13.0%
277 42022110 All goods 13.0%
278 42022120 All goods 13.0%
279 42022190 All goods 13.0%
280 42022910 All goods 13.0%
281 42022990 All goods 13.0%
282 42023110 All goods 13.0%
283 42023120 All goods 13.0%
284 42023190 All goods 13.0%
285 42029100 All goods 13.0%
286 42029200 All goods 13.0%
287 42029900 All goods 13.0%
288 42031010 All goods 9.0%
289 42031090 All goods 9.0%
290 42050011 All goods 9.5%
291 42050019 All goods 9.5%
292 42050020 All goods 9.5%
293 42050090 All goods 9.5%
294 44209010 All goods 9.0%
295 44209090 All goods 9.0%
296 48192010 All goods 8.6%
297 48192020 All goods 8.6%
298 48192090 All goods 8.6%
299 48196000 All goods 8.6%
300 48219010 All goods 9.0%
301 48219090 All goods 9.0%
302 49019900 All goods 9.0%
303 49119910 All goods 6.6%
304 49119920 All goods 6.6%
305 49119990 All goods 6.6%
306 52051110 All goods 18.0%
307 52054410 All goods 18.0%
308 52081230 All goods 21.0%
309 52081990 All goods 22.5%
310 52082990 All goods 23.0%
311 52083990 All goods 23.0%
312 52084230 All goods 23.0%
313 52084929 All goods 22.5%
314 52085990 All goods 21.0%
315 52102990 All goods 23.0%
316 52111110 All goods 20.0%
317 52111900 All goods 22.5%
318 52112010 All goods 23.0%
319 52113990 All goods 23.0%
320 52114130 All goods 23.0%
321 52114200 All goods 23.0%
322 52114330 All goods 23.0%
323 52114990 All goods 23.0%
324 52115110 All goods 23.0%
325 52115220 All goods 23.0%
326 52115990 All goods 23.0%
327 54083300 All goods 23.0%
328 55161200 All goods 23.0%
329 60024000 All goods 20.0%
330 60029000 All goods 20.0%
331 60032000 All goods 20.0%
332 60041000 All goods (of artificial fibres) 21.4%
333 60062200 All goods 21.4%
334 60063200 All goods 21.4%
335 63021010 All goods 22.5%
336 63021090 All goods 22.5%
337 63022110 All goods 21.0%
338 63022190 All goods 23.0%
339 63022200 All goods 21.0%
340 63022900 All goods 22.5%
341 63024010 All goods 22.5%
342 63024020 All goods 22.5%
343 63024030 All goods 22.5%
344 63024040 All goods 22.5%
345 63024090 All goods 22.5%
346 63025110 All goods 22.5%
347 63025190 All goods 22.5%
348 63041100 All goods 22.5%
349 63041910 All goods 22.5%
350 63041920 All goods 20.0%
351 63041930 All goods 23.0%
352 63041940 All goods 22.5%
353 63041990 All goods 23.0%
354 63049110 All goods 16.7%
355 63049120 All goods 22.5%
356 63049190 All goods 22.5%
357 63049211 All goods 22.5%
358 63049219 All goods 22.5%
359 63049221 All goods 22.5%
360 63049229 All goods 22.5%
361 63049231 All goods 22.5%
362 63049239 All goods 22.5%
363 63049241 All goods 22.5%
364 63049249 All goods 22.5%
365 63049250 All goods 22.5%
366 63049260 All goods 22.5%
367 63049270 All goods 22.5%
368 63049281 All goods 22.5%
369 63049289 All goods 22.5%
370 63049291 All goods 22.5%
371 63049299 All goods 22.5%
372 63049300 All goods 21.0%
373 63049910 All goods 22.5%
374 63049991 All goods 22.5%
375 63049992 All goods 22.5%
376 63049999 All goods 22.5%
377 65050090 All goods 6.6%
378 70159010 All goods 9.0%
379 70159020 All goods 9.0%
380 70159090 All goods 9.0%
381 71023910 All goods 9.0%
382 71023990 All goods 9.0%
383 2[71049900] old[71049090] All goods 6.6%
384 71131950 All goods 18.5%
385 71131960 All goods 18.5%
386 71141110 All goods 18.5%
387 71141120 All goods 18.5%
388 71141920 All goods 18.5%
389 71141930 All goods 18.5%
390 71142020 All goods 18.5%
391 71142030 All goods 18.5%
392 71159010 All goods 9.0%
393 71159090 All goods 9.0%
394 71161000 All goods 9.0%
395 71162000 All goods 9.0%
396 71171910 All goods 18.5%
397 71171920 All goods 18.5%
398 71171990 All goods 18.5%
399 71179010 All goods 18.5%
400 71179090 All goods 18.5%
401 73069011 All goods 12.0%
402 73069019 All goods 12.0%
403 73069090 All goods 12.0%
404 76101000 All goods 8.0%
405 85340000 All goods 0.0%
406 85365010 All goods 9.0%
407 85365020 All goods 9.0%
408 85365090 All goods 9.0%
409 85369010 All goods 9.0%
410 85369020 All goods 9.0%
411 85369030 All goods 9.0%
412 85369090 All goods 9.0%
413 88040010 All goods 6.6%
414 88040020 All goods 6.6%
415 90014010 All goods 6.6%
416 90014090 All goods 6.6%
417 90015000 All goods 6.6%
418 90031100 All goods 6.6%
419 90031900 All goods 6.6%
420 90039000 All goods 6.6%
421 90041000 All goods 13.3%
422 90049010 All goods 6.6%
423 90049020 All goods 6.6%
424 90049090 All goods 6.6%
425 90182000 All goods 5.0%
426 90183100 All goods 5.0%
427 90183210 All goods 5.0%
428 90183220 All goods 5.0%
429 90183230 All goods 5.0%
430 90183290 All goods 5.0%
431 90183910 All goods 5.0%
432 90183920 All goods 5.0%
433 90183930 All goods 5.0%
434 90183990 All goods 5.0%
435 90185010 All goods 5.0%
436 90185020 All goods 5.0%
437 90185030 All goods 5.0%
438 90185090 All goods 5.0%
439 90189011 All goods 6.8%
440 90189012 All goods 6.8%
441 90189019 All goods 6.8%
442 90189021 All goods 6.8%
443 90189022 All goods 6.8%
444 90189023 All goods 6.8%
445 90189024 All goods 6.8%
446 90189025 All goods 6.8%
447 90189029 All goods 6.8%
448 90189031 All goods 6.8%
449 90189032 All goods 6.8%
450 90189041 All goods 6.8%
451 90189042 All goods 6.8%
452 90189043 All goods 6.8%
453 90189044 All goods 6.8%
454 90189091 All goods 6.8%
455 90189092 All goods 6.8%
456 90189093 All goods 6.8%
457 90189094 All goods 6.8%
458 90189095 All goods 6.8%
459 90189096 All goods 6.8%
460 90189097 All goods 6.8%
461 90189098 All goods 6.8%
462 90189099 All goods 6.8%
463 90212900 All goods 6.0%
464 91031000 All goods 16.0%
465 91052900 All goods 21.4%
466 91081100 All goods 6.6%
467 91081900 All goods 6.6%
468 91089000 All goods 6.6%
469 91091010 All goods 8.6%
470 91091090 All goods 8.6%
471 91099000 All goods 8.6%
472 91118000 All goods 6.6%
473 91131000 All goods 6.6%
474 91132010 All goods 6.6%
475 91132090 All goods 6.6%
476 91139010 All goods 9.0%
477 91139090 All goods 9.0%
3[477A 9114 90 40 All goods 6.6%]
4omitted[478 91141010 All goods 6.6%]
4omitted[479 91141020 All goods 6.6%]
480 91143010 All goods 9.0%
481 91143020 All goods 9.0%
482 91149030 All goods 6.6%
483 91149091 All goods 6.6%
484 91149092 All goods 6.6%
485 95030010 All goods 18.0%
486 95030020 All goods 18.0%
487 95030030 All goods 18.0%
488 95030090 All goods 18.0%
489 96033010 All goods 8.0%
490 96033020 All goods 8.0%
491 96033090 All goods 8.0%
492 96180000 All goods 8.0%

]helldod]

11[“TABLE 2

S. No.

Tariff item

Description of goods

Extent of tariff concessions (percentage of the applied rate of duty)

(1)

(2)

(3)

(4)

1.  

22087011

All goods

40%

2.  

22087012

All goods

40%

3.  

22087091

All goods

40%

4.  

22087092

All goods

40%

5.  

22089011

All goods

40%

6.  

22089012

All goods

40%

7.  

22089019

All goods

40%

8.  

22089091

All goods

40%

9.  

22089092

All goods

40%

10.  

22089099

All goods

40%”.

]

[helldodold[9[TABLE 2

S. No HS 8 digit Description

Extent of tariff concessions (percentage of the applied rate of duty)

(1) (2) (3) (4)
1. 22087011 All goods 30%
2. 22087012 All goods 30%
3. 22087091 All goods 30%
4. 22087092 All goods 30%
5. 22089011 All goods 30%
6. 22089012 All goods 30%
7. 22089019 All goods 30%
8. 22089091 All goods 30%
9. 22089092 All goods 30%
10. 22089099 All goods 30%”

]

old[5[TABLE 2

S. No HS 8 digit Description Extent of tariff concessions (percentage of the applied rate of duty)
(1) (2) (3) (4)
3 22087091 All goods 20%
4 22087092 All goods 20%
5 22089011 All goods 20%
6 22089012 All goods 20%
7 22089019 All goods 20%
8 22089091 All goods 20%
9 22089092 All goods 20%
10 22089099 All goods 20%

]]

old[TABLE 2

S. No HS 8 digit Description Extent of tariff concessions (percentage of the applied rate of duty)
(1) (2) (3) (4)
1 22087011 All goods 10%
2 22087012 All goods 10%
3 22087091 All goods 10%
4 22087092 All goods 10%
5 22089011 All goods 10%
6 22089012 All goods 10%
7 22089019 All goods 10%
8 22089091 All goods 10%
9 22089092 All goods 10%
10 22089099 All goods 10%

]helldod]

TABLE 3

S. No HS 8 digit Condition
(1) (2) (3)
1 61021000 1 and 2
2 61022000 1 and 2
3 61029010 1 and 2
4 61029090 1 and 2
5 61033200 1 and 2
6 61033300 1 and 2
7 61034300 1 and 2
8 61034910 1 and 2
9 61034920 1 and 2
10 61034990 1 and 2
11 61044300 1 and 2
12 61045910 1 and 2
13 61045920 1 and 2
14 61045990 1 and 2
15 61051010 1 and 2
16 61051020 1 and 2
17 61051090 1 and 2
18 61052010 1 and 2
19 61052020 1 and 2
20 61059010 1 and 2
21 61059090 1 and 2
22 61061000 1 and 2
23 61062010 1 and 2
24 61062020 1 and 2
25 61069010 1 and 2
26 61069020 1 and 2
27 61069090 1 and 2
28 61091000 1 and 2
29 61099010 1 and 2
30 61099020 1 and 2
31 61099030 1 and 2
32 61099040 1 and 2
33 61099090 1 and 2
34 61101110 1 and 2
35 61101120 1 and 2
36 61101190 1 and 2
37 61101200 1 and 2
38 61101900 1 and 2
39 61109000 1 and 2
40 61112000 1 and 2
41 61113000 1 and 2
42 61119010 1 and 2
43 61119020 1 and 2
44 61119090 1 and 2
45 61123100 1 and 2
46 61123910 1 and 2
47 61123920 1 and 2
48 61123990 1 and 2
49 61124100 1 and 2
50 61124910 1 and 2
51 61124920 1 and 2
52 61124990 1 and 2
53 62031100 1 and 2
54 62031200 1 and 2
55 62031910 1 and 2
56 62031990 1 and 2
57 62032200 1 and 2
58 62033190 1 and 2
59 62033200 1 and 2
60 62033300 1 and 2
61 62033911 1 and 2
62 62033990 1 and 2
63 62034100 1 and 2
64 62034210 1 and 2
65 62034300 1 and 2
66 62034910 1 and 2
67 62034990 1 and 2
68 62042912 1 and 2
69 62042919 1 and 2
70 7[6204 29 91, 6204 29 99] old[62042990] 1 and 2
71 62043190 1 and 2
72 7[6204 32 10, 6204 32 90] old[62043200] 1 and 2
73 7[6204 33 10, 6204 33 90] old[62043300] 1 and 2
74 62043911 1 and 2
75 62043919 1 and 2
76 7[6204 39 91, 6204 39 99] old[62043990] 1 and 2
77 62044110 1 and 2
78 62044120 1 and 2
79 62044190 1 and 2
80 62044210 1 and 2
81 62044220 1 and 2
82 62044290 1 and 2
83 62044310 1 and 2
84 62044390 1 and 2
85 7[6204 44 10, 6204 44 90] old[62044400] 1 and 2
86 62045100 1 and 2
87 7[6204 52 10, 6204 52 90] old[62045200] 1 and 2
88 7[6204 53 10, 6204 53 90] old[62045300] 1 and 2
89 7[6204 59 11, 6204 59 19] old[62045910] 1 and 2
90 7[6204 59 91, 6204 59 99] old[62045990] 1 and 2
91 62046110 1 and 2
92 62046190 1 and 2
93 62046290 1 and 2
94 62046300 1 and 2
95 62046911 1 and 2
96 62046919 1 and 2
97 62046990 1 and 2

1[TABLE 4

S. No

HS 8 digit

Description

Tariff Rate Quota Quantity

In-quota Tariff rate

In-quota AIDC rate

Condition
(1) (2) (3) (4) (5) (6) (7)
1. 06031900 All goods 15 tons 30% - 1
2. 08043000 All goods 1000 tons 10% - 1
3. 08109060 All goods 250 tons 10% - 1
4. 09051000 All goods 15 tons 10% - 1
5. 09052000 All goods 1 ton 10% - 1
6. 16041410,
16041490,
16042000		 All goods 7000 tons combined for all goods 0% - 1
7. 17011490 Specialty Sugar 9[40,000 tons] old[8[30,000 tons]] old[15000 tons] 10% - 1
8. 22030000 All goods 2,000,000 litres 25% - 1
9. 22060000 Fruit Wine 5000 litres 0% 50% 1
10. 22084011,
22084012,
22084091,
22084092		 All goods 1.50 million litres combined for all goods 0%

50%

 1

]

old[TABLE 4

S.No HS 8 digit Description Tariff Rate Quota Quantity In-quota Tariff rate In-quota AIDC rate Condition
(1) (2) (3) (4) (5) (6) (7)
1 06031900 All goods 15 tons 30% - 1
2 08043000 All goods 1000 tons 10% - 1
3 08109060 All goods 250 tons 10% - 1
4 09051000 All goods 15 tons 10% - 1
5 09052000 All goods 1 ton 10% - 1
6 16041410 All goods 7000 tons 0% - 1
7 16041490 All goods 7000 tons 0% - 1
8 16042000 All goods 7000 tons 0% - 1
9 17011490 Specialty Sugar 15000 tons 10% - 1
10 22030000 All goods 2,000,000 litres 25% - 1
11 22060000 Fruit Wine 5000 litres 0% 50% 1
12 22084011 All goods 1.50 million litres 0% 50% 1
13 22084012 All goods 1.50 million litres 0% 50% 1
14 22084091 All goods 1.50 million litres 0% 50% 1
15 22084092 All goods 1.50 million litres 0% 50% 1

]

ANNEXURE

Condition No. Condition
1 (a) The TRQ is allotted to the importer by the Directorate General of Foreign Trade, in accordance with the relevant procedure as specified in the Hand Book of Procedure 2015- 20.
(b) The TRQ authorisation shall contain name and address of the importer, Importer -Exporter Code (IEC), Customs notification number, tariff item as applicable, quantity and validity period of certificate.
(c) The TRQ authorisation shall be issued electronically by the Directorate General of Foreign Trade and transmitted to Indian Customs EDI System (ICES).
(d) Imports made against the TRQ shall be allowed only upon debiting electronically in the ICES system.
2 Out of total quota of 7.5 million pieces, at least 5 million pieces of aggregate of all such items have been manufactured from yarn/fabric sourced from India.

[F. No. 354/111/2005–TRU (Pt-III)]

(Gaurav Singh)
Deputy Secretary to the Government of India

1. Substituted vide:- Notification No. 51/2021-Cus dated 22.10.2021

2. Substituted vide Notification No. 60/2021-Customs dt.30.12.2021 (w.e.f 01.01.2022)

3. Inserted vide Notification No. 60/2021-Customs dt.30.12.2021 (w.e.f 01.01.2022)

4. Omitted vide Notification No. 60/2021-Customs dt.30.12.2021 (w.e.f 01.01.2022)

5. Substituted vide Notification No. 17/2022-Customs dt.31.03.2022

6. Inserted vide:- Notification No. 23/2022-Cus dated 30.04.2022 [w.e.f 01.05.2022]

7. Substituted vide:- Notification No. 23/2022-Cus dated 30.04.2022 [w.e.f 01.05.2022]

8. Substituted vide:- Notification No. 51/2022-Cus dated 28.09.2022

9. Substituted vide:- Notification No. 19/2023-Cus dated 31.03.2023 [w.e.f 01.04.2023]

10 Substituted vide Notification No. 36/2023-Customs Dated 29/04/2023 [w.e.f 01.05.2023]

11 Substituted vide Notification No. 18/2024-Customs Dated 14/03/2024 [w.e.f 01.04.2024]

12. Omitted vide:- Notification No. 45/2024-Customs Dated 30/09/2024 [w.e.f 01.10.2024]

13. Inserted vide:- Notification No. 45/2024-Customs Dated 30/09/2024 [w.e.f 01.10.2024]