CHAPTER 9 (Chapter Notes)

Relevant Circulars

Relevant Judgements

 

Tariff Item

Description of goods

Unit Policy

Rate of duty                                         SWS : 10% 

Standard Preferential Areas Effective rate of duty Specified countries
(1) (2) (3) (4) (5) (6) (7) (8)
0901

COFFEE, WHETHER OR NOT ROASTED OR DACAFFEINATED; COFFEE HUSKS AND SKINS; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION

           
 

- Coffee, not roasted :

           
0901 11

     -- Not decaffeinated :

           
 

          --- Arabica plantation :

           
0901 11 11

               ---- A Grade

kg. Free 100% 100% less 13 paise per kg. BCD: 5%1
IGST: 5%/NIL
SWS: NIL
Malaysia: 45%
SAFTA: 5%
Korea: 50%
0901 11 12

               ---- B Grade

kg. Free 100% 100% less 13 paise per kg. BCD: 5%1
IGST: 5%/NIL
SWS: NIL
Malaysia: 45%
SAFTA: 5%
Korea: 50%
0901 11 13

               ---- C Grade

kg. Free 100% 100% less 13 paise per kg. BCD: 5%1
IGST: 5%/NIL
SWS: NIL
Malaysia: 45%
SAFTA: 5%
Korea: 50%
0901 11 19                ---- Other kg. Free 100% 100% less 13 paise per kg. BCD: 5%1
IGST: 5%/NIL
SWS: NIL
Malaysia: 45%
SAFTA: 5%
Korea: 50%
            --- Arabica cherry :            
0901 11 21                ---- AB Grade kg. Free 100% 100% less 13 paise per kg. BCD: 5%1
IGST: 5%/NIL
SWS: NIL
Malaysia: 45%
SAFTA: 5%
Korea: 50%
0901 11 22                ---- PB Grade kg. Free 100% 100% less 13 paise per kg. BCD: 5%1
IGST: 5%/NIL
SWS: NIL
Malaysia: 45%
SAFTA: 5%
Korea: 50%
0901 11 23                ---- C Grade kg. Free 100% 100% less 13 paise per kg. BCD: 5%1
IGST: 5%/NIL
SWS: NIL
Malaysia: 45%
SAFTA: 5%
Korea: 50%
0901 11 24                ---- B/B/B Grade kg. Free 100% 100% less 13 paise per kg. BCD: 5%1
IGST: 5%/NIL
SWS: NIL
Malaysia: 45%
SAFTA: 5%
Korea: 50%
0901 11 29                ---- Other kg. Free 100% 100% less 13 paise per kg. BCD: 5%1
IGST: 5%/NIL
SWS: NIL
Malaysia: 45%
SAFTA: 5%
Korea: 50%
            --- Rob Parchment :            
0901 11 31                ---- AB Grade kg. Free 100% 100% less 13 paise per kg. BCD: 5%1
IGST: 5%/NIL
SWS: NIL
Malaysia: 45%
SAFTA: 5%
Korea: 50%
0901 11 32                ---- PB Grade kg. Free 100% 100% less 13 paise per kg. BCD: 5%1
IGST: 5%/NIL
SWS: NIL
Malaysia: 45%
SAFTA: 5%
Korea: 50%
0901 11 33                ---- C Grade kg. Free 100% 100% less 13 paise per kg. BCD: 5%1
IGST: 5%/NIL
SWS: NIL
Malaysia: 45%
SAFTA: 5%
Korea: 50%
0901 11 39                ---- Other kg. Free 100% 100% less 13 paise per kg. BCD: 5%1
IGST: 5%/NIL
SWS: NIL
Malaysia: 45%
SAFTA: 5%
Korea: 50%
            --- Rob cherry :            
0901 11 41                ---- AB Grade kg. Free 100% 100% less 13 paise per kg. BCD: 5%1
IGST: 5%/NIL
SWS: NIL
Malaysia: 45%
SAFTA: 5%
Korea: 50%
0901 11 42                ---- PB Grade kg. Free 100% 100% less 13 paise per kg. BCD: 5%1
IGST: 5%/NIL
SWS: NIL
Malaysia: 45%
SAFTA: 5%
Korea: 50%
0901 11 43                ---- C Grade kg. Free 100% 100% less 13 paise per kg. BCD: 5%1
IGST: 5%/NIL
SWS: NIL
Malaysia: 45%
SAFTA: 5%
Korea: 50%
0901 11 44                ---- B/B/B Grade kg. Free 100% 100% less 13 paise per kg. BCD: 5%1
IGST: 5%/NIL
SWS: NIL
Malaysia: 45%
SAFTA: 5%
Korea: 50%
0901 11 45                ---- Bulk kg. Free 100% 100% less 13 paise per kg. BCD: 5%1
IGST: 5%/NIL
SWS: NIL
Malaysia: 45%
SAFTA: 5%
Korea: 50%
0901 11 49                ---- Other kg. Free 100% 100% less 13 paise per kg. BCD: 5%1
IGST: 5%/NIL
SWS: NIL
Malaysia: 45%
SAFTA: 5%
Korea: 50%
0901 11 90           --- Other kg. Free 100% 100% less 13 paise per kg. BCD: 5%1
IGST: 5%/NIL
SWS: NIL
Malaysia: 45%
SAFTA: 5%
Korea: 50%
0901 12 00      -- Decaffeinated kg. Free 100% 100% less13 paise per kg. BCD: 5%1
IGST: 5%/NIL
SAFTA: 5%
Korea: 50%
  - Coffee, roasted :            
0901 21      -- Not decaffeinated :            
0901 21 10           --- In bulk packing kg. Free 100% 100% less 13 paise per kg. BCD: 5%1
IGST: 5%/NIL
SAFTA: 5%
Korea: 50%
0901 21 90           --- Other kg. Free 100% 100% less 13 paise per kg. BCD: 5%1
IGST: 5%/NIL
SAFTA: 5%
Korea: 50%
0901 22      -- Decaffeinated :            
0901 22 10           --- In bulk packing kg. Free 100% 100% less 13 paise per kg. BCD: 5%1
IGST: 5%/NIL
SAFTA: 5%
Korea: 50%
0901 22 90           --- Other kg. Free 100% 100% less 13 paise per kg. BCD: 5%1
IGST: 5%/NIL
SAFTA: 5%
Korea: 50%
0901 90 - Other:            
0901 90 10      --- Coffee husks and skins kg. Free 100% 100% less 13 paise per kg. BCD: 5%1
IGST: 5%/NIL
SWS: NIL
Japan: Nil
SAFTA: 5%
Korea: 50%
0901 90 20      --- Coffee substitutes containing coffee kg. Free 100% 100% less 13 paise per kg. BCD: 5%1
IGST: 5%/NIL
Japan: Nil
SAFTA: 5%
Korea: 50%
0901 90 90      --- Other kg. Free 100% 100% less 13 paise per kg. BCD: 5%1
IGST: 5%/NIL
SAFTA: 5%
Korea: 50%
0902 TEA, WHETHER OR NOT FLAVOURED            
0902 10 - Green tea (not fermented) in immediate packings of a content not exceeding 3 kg. :            
0902 10 10      --- Content not exceeding 25 g . kg. Free 100% 100% less 26 paise per kg. BCD: 5%1
IGST: 5%/NIL
Japan: Nil
SAFTA: 8%
Korea: 50%
0902 10 20      --- Content exceeding 25 g. but not exceeding 1 kg. kg. Free 100% 100% less 26 paise per kg. BCD: 5%1
IGST: 5%/NIL
SAFTA: 8%
Korea: 50%
0902 10 30      --- Content exceeding 1 kg. but not exceeding 3 kg. kg. Free 100% 100% less 26 paise per kg. BCD: 5%1
IGST: 5%/NIL
Japan: Nil
SAFTA: 8%
Korea: 50%
0902 10 90      --- Other kg. Free 100% 100% less 26 paise per kg. BCD: 5%1
IGST: 5%/NIL
SAFTA: 8%
Korea: 50%
0902 20 - Other green tea (not fermented):            
0902 20 10      --- Green tea in packets with contents exceeding 3 kg. but not exceeding 20 kg kg. Free 100% 100% less 26 paise per kg BCD: 5%1
IGST: 5%/NIL
Japan: Nil
SAFTA: 8%
Korea: 50%
0902 20 20      --- Green tea in bulk kg. Free 100% 100% less 26 paise per kg. BCD: 5%1
IGST: 5%/NIL
Japan: Nil
SAFTA: 8%
Korea: 50%
0902 20 30      --- Green tea agglomerated in forms such as ball, brick and tablets kg. Free 100% 100% less 26 paise per kg. BCD: 5%1
IGST: 5%/NIL
Japan: Nil
SAFTA: 8%
Korea: 50%
0902 20 40      --- Green tea waste kg. Free 100% 100% less 26 paise per kg. BCD: 5%1
IGST: 5%/NIL
Japan: Nil
SAFTA: 8%
Korea: 50%
0902 20 90      --- Other kg. Free 100% 100% less 26 paise per kg. BCD: 5%1
IGST: 5%/NIL
SAFTA: 8%
Korea: 50%
0902 30 - Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg. :            
0902 30 10      --- Content not exceeding 25 g kg. Free 100% 100% less 26 paise per kg. BCD: 5%1
IGST: 5%/NIL
Japan: Nil
SAFTA: 8%
Korea: 50%
0902 30 20      --- Content exceeding 25 g. but not exceeding 1 kg. kg. Free 100% 100% less 26 paise per kg. BCD: 5%1
IGST: 5%/NIL
Japan: Nil
SAFTA: 8%
Korea: 50%
0902 30 30      --- Content exceeding 1 kg. but not exceeding 3 kg. kg. Free 100% 100% less 26 paise per kg. BCD: 5%1
IGST: 5%/NIL
Japan: Nil
SAFTA: 8%
Korea: 50%
0902 30 90      --- Other kg. Free 100% 100% less 26 paise per kg. BCD: 5%1
IGST: 5%/NIL
Japan: Nil
SAFTA: 8%
Korea: 50%
0902 40 - Other black tea (fermented) and other partly fermented tea :            
0902 40 10      --- Content exceeding 3 kg. but not exceeding 20 kg. kg. Free 100% 100% less 26 paise per kg. BCD: 5%1
IGST: 5%/NIL
Japan: Nil
Malaysia: 45%
SAFTA: 8%
Korea: 50%
0902 40 20      --- Black tea, leaf in bulk kg. Free 100% 100% less 26 paise per kg. BCD: 5%1
IGST: 5%/NIL
Japan: Nil
Malaysia: 45%
SAFTA: 8%
Korea: 50%
0902 40 30      --- Black tea, dust in bulk kg. Free 100% 100% less 26 paise per kg. BCD: 5%1
IGST: 5%/NIL
Japan: Nil
Malaysia: 45%
SAFTA: 8%
Korea: 50%
0902 40 40      --- Tea bags kg. Free 100% 100% less 26 paise per kg. BCD: 5%1
IGST: 5%/NIL
Japan: Nil
Malaysia: 45%
SAFTA: 8%
Korea: 50%
0902 40 50      --- Black tea, agglomerated in forms such as ball, brick and tablets kg. Free 100% 100% less 26 paise per kg. BCD: 5%1
IGST: 5%/NIL
Japan: Nil
Malaysia: 45%
SAFTA: 8%
Korea: 50%
0902 40 60      --- Black tea, waste kg. Free 100% 100% less 26 paise per kg BCD: 5%1
IGST: 5%/NIL
Japan: Nil
SAFTA: 8%
Korea: 50%
0902 40 90      --- Other kg. Free 100% 100% less 26 paise per kg. BCD: 5%1
IGST: 5%/NIL
SAFTA: 8%
Korea: 50%
0903 00 00 MATE kg. Free 30% 30% less 26 paise per kg. BCD: 5%1
IGST: 5%
UAE: 21%
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 15%
0904 PEPPER OF THE GENUS PIPER; DRIED OR CRUSHED OR GROUND FRUITS OF THE GENUS CAPSICUM OR OF THE GENUS PIMENTA            
  - Pepper :            
0904 11      -- Neither crushed nor ground:            
0904 11 10           --- Pepper, long kg. Free 30% 62.5% BCD: 5%1
IGST: 5%
Malaysia: 50%
SAFTA: 8%
0904 11 20           --- Light black pepper kg Prohibited  70% 62.5% BCD: 5%1
IGST: 5%
Malaysia: 50%
SAFTA: 8%
0904 11 30           --- Black pepper, garbled kg. Prohibited  70% 62.5% BCD: 5%1
IGST: 5%
Malaysia: 50%
SAFTA: 8%
0904 11 40           --- Black pepper ungarbled kg. Prohibited  70% 62.5% BCD: 5%1
IGST: 5%
Malaysia: 50%
SAFTA: 8%
0904 11 50           --- Green pepper, dehydrated kg. Prohibited  70% 62.5% BCD: 5%1
IGST: 5%
Malaysia: 50%
SAFTA: 8%
0904 11 60           --- Pepper pinheads kg. Prohibited  70% 62.5% BCD: 5%1
IGST: 5%
Malaysia: 50%
SAFTA: 8%
0904 11 70           --- Green pepper, frozen or dried kg. Prohibited  70% 62.5% BCD: 5%1
IGST: 5%
Malaysia: 50%
SAFTA: 8%
0904 11 80           --- Pepper other than green, frozen kg. Prohibited  70% 62.5% BCD: 5%1
IGST: 5%
Malaysia: 50%
SAFTA: 8%
0904 11 90           --- Other kg. Prohibited  70% 62.5% BCD: 5%1
IGST: 5%
Malaysia: 50%
SAFTA: 8%
0904 12 00      -- Crushed or ground kg. Prohibited  70% 62.5% BCD: 5%1
IGST: 5%
SAFTA: 8%
  - Fruits of the genus Capsicum or of the genus Pimenta:            
0904 21      -- Dried, neiher crushed nor ground:            
0904 21 10           --- Of genus Capsicum kg. Free 70% - BCD: 5%1
IGST: 5%
Chile: 25%
Japan:
Nil
Mauritius: 22.5 per cent ad valorem

SAFTA: 8%
0904 21 20           --- Of genus Pimenta kg. Free 70% - BCD: 5%1
IGST: 5%
Chile: 25%
Japan: Nil
Mauritius: 22.5 per cent ad valorem

SAFTA: 8%
0904 22      -- Crushed or ground : kg.   70% -    
            --- Of genus Capsicum :            
0904 22 11                ---- Chilly Power kg. Free 70% - BCD: 5%1
IGST: 5%
Chile: 25%
Japan:
Nil
SAFTA: 8%
0904 22 12 Omitted            
0904 22 19                ---- Other kg. Free 70% - BCD: 5%1
IGST: 5%
Chile: 25%
SAFTA: 8%
            --- Of genus Pimenta :            
0904 22 21                ---- Powder kg. Free 70% - BCD: 5%1
IGST: 5%
Chile: 25%
SAFTA: 8%
0904 22 29                ---- Other

kg.

Free 70%

-

BCD: 5%1
IGST: 5%
Chile: 25%
SAFTA: 8%
0905 VANILLA

 

         
0905 10 00 - Neither crushed nor ground

kg.

Free 30%

-

BCD: 5%1
IGST: 5%
SAFTA: 8%
Korea: 15%
0905 20 00

- Crushed or ground

kg.

Free 30%

-

BCD: 5%1
IGST: 5%
SAFTA: 8%
Korea: 15%
0906 CINNAMON AND CINNAMON-TREE FLOWERS            
  - Neither crushed nor ground:            
0906 11

     -- Cinnamon (Cinnamomum Zeylanicum Blume)

kg.   30%

22.5%

   
0906 11 10

          --- Cinnamon bark

kg. Free 30%

22.5%

BCD: 5%1
IGST: 5%
UAE: 21%
Japan:
Nil
Malaysia: Nil
SAFTA: 8%
0906 11 20

          --- Cinnamon tree flowers

kg. Free 30%

22.5%

BCD: 5%1
IGST: 5%
UAE: 21%
Japan:
Nil
Malaysia: Nil
SAFTA: 5%
0906 11 90

          --- Other

kg. Free 30%

22.5%

BCD: 5%1
IGST: 5%
UAE: 21%
Japan:
Nil
Malaysia: Nil
SAFTA: 5%
0906 19

     -- Other:

           
0906 19 10 - cassia kg. Free 30%

22.5%

BCD: 5%1
IGST: 5%
UAE: 21%
Japan:
Nil
Malaysia: Nil
SAFTA: 5%
0906 19 90 - other kg. Free 30%

22.5%

BCD: 5%1
IGST: 5%
UAE: 21%
Japan:
Nil
Malaysia: Nil
SAFTA: 5%
0906 20 00 - Crushed or ground kg. Free 30%

22.5%

BCD: 5%1
IGST: 5%
UAE: 21%
Japan:
Nil
Malaysia: Nil
SAFTA: 8%
0907 CLOVES (WHOLE FRUIT, CLOVES AND STEMS)            
0907 10 - Neither crushed nor ground :            
0907 10 10      --- Extracted kg. Free 35%

62.5%

BCD: 5%1
IGST: 5%
UAE: 26%
Malaysia: 5%
SAFTA: 8%
Korea: 17.50%
0907 10 20      --- Not Extracted (other than stem) kg. Free 35%

62.5%

BCD: 5%1
IGST: 5%
UAE: 26%
Malaysia: 5%
SAFTA: 8%
Korea: 17.50%
0907 10 30      --- Stem kg. Free 35%

62.5%

BCD: 5%1
IGST: 5%
UAE: 26%
Malaysia: 5%
SAFTA: 8%
Korea: 17.50%
0907 10 90      --- Other kg. Free 35%

62.5%

BCD: 5%1
IGST: 5%
UAE: 26%
Malaysia: 5%
SAFTA: 8%
Korea: 17.50%
0907 20 00 - Crushed or ground kg. Free 35%

62.5%

BCD: 5%1
IGST: 5%
UAE: 26%
Malaysia: 5%
SAFTA: 8%
Korea: 17.50%
0908 NUTMEG, MACE AND CARDAMOMS            
  - Nutmeg :            
0908 11      -- Neither crushed nor ground :            
0908 11 10           --- In shell kg. Free 30%

22.5%

BCD: 5%1
IGST: 5%
SAFTA: 8%
0908 11 20           --- Shelled kg. Free 30%

22.5%

BCD: 5%1
IGST: 5%
SAFTA: 8%
0908 12 00      -- Crushed or ground kg. Free 30% 22.5% BCD: 5%1
IGST: 5%
SAFTA: 8%
  - Mace :            
0908 21 00      -- Neither crushed nor ground kg. Free 30%

-

BCD: 5%1
IGST: 5%
UAE: 21%
Malaysia: 5%
Mauritius: 22.5 per cent ad valorem

SAFTA: 8%
0908 22 00      -- Crushed or ground kg. Free 30%

-

BCD: 5%1
IGST: 5%
UAE: 21%
Australia: 12.9%
Malaysia: 5%
SAFTA: 8%
  - Cardamoms :            
0908 31      -- Neither crushed nor ground :            
0908 31 10           --- Large (amonum) kg. Free  70%

62.5%

BCD: 5%1
IGST: 5%
SAFTA: 8%
0908 31 20           --- Small (ellettaria), alleppey green kg. Free  70%

62.5%

BCD: 5%1
IGST: 5%
SAFTA: 8%
0908 31 30           --- Small, coorge green kg. Free  70%

62.5%

BCD: 5%1
IGST: 5%
SAFTA: 8%
0908 31 40           --- Small, bleached, half bleached or bleachable kg. Free  70%

62.5%

BCD: 5%1
IGST: 5%
SAFTA: 8%
0908 31 50           --- Small, mixed kg. Free  70%

62.5%

BCD: 5%1
IGST: 5%
SAFTA: 8%
0908 31 90           --- Other kg. Free  70%

62.5%

BCD: 5%1
IGST: 5%
SAFTA: 8%
0908 32      -- Crushed or ground :            
0908 32 10           --- Powder kg. Free 70%

62.5%

BCD: 5%1
IGST: 5%
SAFTA: 8%
0908 32 20           --- Small cardamom seeds kg. Free 70%

62.5%

BCD: 5%1
IGST: 5%
SAFTA: 8%
0908 32 30           --- Cardamom husk   Free     BCD: 5%1
IGST: 5%
SAFTA: 8%
0908 32 90           --- Other kg. Free 70%

62.5%

BCD: 5%1
IGST: 5%
SAFTA: 8%
0909 SEEDS OF ANISE, BADIAN, FENNEL, CORIANDER, CUMIN OR CARAWAY; JUNIPER BERRIES             
  - Seeds of coriander :            
0909 21      -- Neither crushed nor ground :            
0909 21 10           --- Of seed quality kg. Restricted  30%

-

BCD: 5%1
IGST: 5%/NIL
SAFTA: 8%
0909 21 90           --- Other kg. Free 30%

-

BCD: 5%1
IGST: 5%/NIL
SAFTA: 8%
0909 22 00      -- Crushed or ground kg. Free 30%

-

BCD: 5%1
IGST: 5%/NIL
SAFTA: 8%
  - Seeds of cumin :            
0909 31      -- Neither crushed nor ground :

 

 

 

     
            --- Cumin, black :            
0909 31 11                ---- Of seed quality kg. Restricted  30%

-

BCD: 5%1
IGST: 5%/NIL
SAFTA: 8%
0909 31 19                ---- Other kg. Free 30%

-

BCD: 5%1
IGST: 5%/NIL
SAFTA: 8%
            --- Cumin, other than black :            
0909 31 21                ---- Of seed quality kg. Restricted  30%

-

BCD: 5%1
IGST: 5%/NIL
SAFTA: 8%
0909 31 29                ---- Other kg. Free 30%

-

BCD: 5%1
IGST: 5%/NIL
SAFTA: 8%
0909 32 00      -- Crushed or ground kg. Free

30%

-

BCD: 5%1
IGST: 5%/NIL
SAFTA: 8%
  - Seeds of anise, badian, caraway or fennel; juniper berries:            
0909 61      -- Neither crushed nor ground :

 

 

 

 

   
            --- Seeds of anise :            
0909 61 11                ---- Of seed quality kg. Restricted  30%

-

BCD: 5%1
IGST: 5%/NIL
Afghanistan: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 15%
0909 61 19                ---- Other kg Free

30%

-

BCD: 5%1
IGST: 5%/NIL
UAE: 21%
Afghanistan: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 15%
            --- Seeds of badian :            
0909 61 21                ---- Of seed quality kg. Restricted  30% - BCD: 5%1
IGST: 5%/NIL
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0909 61 29                ---- Other kg. Free 30% - BCD: 5%1
IGST: 5%/NIL
UAE: 21%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
            --- Seeds of caraway or fennel :            
0909 61 31                ---- Of seed quality kg. Restricted  30% - BCD: 5%1
IGST: 5%/NIL
Afghanistan: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
0909 61 39                ---- Other kg. Free 30% - BCD: 5%1
IGST: 5%/NIL
UAE: 21%
Afghanistan: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
            --- juniper berries:            
0909 61 41                ---- Of seed quality kg. Restricted  30%

-

BCD: 5%1
IGST: 5%/NIL
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0909 61 49                ---- Other kg. Free 30%

-

BCD: 5%1
IGST: 5%/NIL
UAE: 21%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0909 62      -- Crushed or ground :            
0909 62 10           --- Anise kg. Free 30%

-

BCD: 5%1
IGST: 5%/NIL
UAE: 21%
Afghanistan:
50%
Japan: Nil
SAFTA: 5%
Korea: 15%
0909 62 20           --- Badian kg. Free 30%

-

BCD: 5%1
IGST: 5%/NIL
UAE: 21%
Japan: Nil
SAFTA: 5%
0909 62 30           --- Caraway or fennel kg. Free 30%

-

BCD: 5%1
IGST: 5%/NIL
UAE: 21%
Afghanistan: 50%
Japan: Nil
SAFTA: 8%
0909 62 40           --- Juniper berries kg. Free 30% - BCD: 5%1
IGST: 5%/NIL
UAE: 21%
Japan: Nil
SAFTA: 5%
0910 GINGER, SAFFRON, TURMERIC (CURCUMA), THYME, BAY LEAVES, CURRY AND OTHER SPICES            
  - GINGER:            
0910 11      -- Neither crushed nor ground:            
0910 11 10           --- Fresh kg. Restricted  30%

-

BCD: 5%1
IGST: NIL
Mauritius: 22.5 per cent ad valorem
SAFTA: 5%
0910 11 20           --- Dried, unbleached kg. Free 30%

-

BCD: 5%1
IGST: 5%
Mauritius: 22.5 per cent ad valorem
SAFTA: 5%
0910 11 30           --- Dried, bleached kg. Free 30%

-

BCD: 5%1
IGST: 5%
Mauritius: 22.5 per cent ad valorem
SAFTA: 5%
0910 11 90           --- Other kg. Free 30%

-

BCD: 5%1
IGST: 5%
Mauritius: 22.5 per cent ad valorem
SAFTA: 5%
0910 12      -- Crushed or ground:            
0910 12 10           --- Powder kg. Free 30%

-

BCD: 5%1
IGST: 5%
 
0910 12 90           --- Other kg. Free 30%

-

BCD: 5%1
IGST: 5%
 
0910 20 - Saffron :            
0910 20 10      --- Saffron stigma kg. Free 30%

-

BCD: 5%1
IGST: 5%
UAE: 21%
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0910 20 20      --- Saffron stamen kg. Free 30%

-

BCD: 5%1
IGST: 5%
UAE: 21%
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0910 20 90      --- Other kg. Free 30%

-

BCD: 5%1
IGST: 5%
UAE: 21%
Australia: 12.9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
0910 30 - Turmeric (Curcuma):            
0910 30 10      --- Fresh kg. Free 30%

-

BCD: 5%1
IGST: NIL
SAFTA: 5%
0910 30 20      --- Dried kg. Free 30%

-

BCD: 5%1
IGST: 5%
SAFTA: 5%
0910 30 30      --- Powder kg. Free 30%

-

BCD: 5%1
IGST: 5%
SAFTA: 5%
0910 30 90      --- Other kg. Free 30%

-

BCD: 5%1
IGST: 5%
SAFTA: 5%
  - Other spices :            
0910 91 00      -- Mixtures referred to in Note 1(b) to this Chapter kg. Free 30%

-

BCD: 5%1
IGST: 5%
SAFTA: 8%
0910 99      -- Other :            
            --- Seed :            
0910 99 11                ---- Celery kg. Free 30%

-

BCD: 5%1
IGST: 5%
UAE: 21%
Japan: Nil
SAFTA: 8%
0910 99 12                ---- Fenugreek kg. Free 30%

-

BCD: 5%1
IGST: 5%
UAE: 21%
Japan: Nil
SAFTA: 8%
0910 99 13                ---- Dill kg. Free 30%

-

BCD: 5%1
IGST: 5%
UAE: 21%
Japan: Nil
SAFTA: 8%
0910 99 14                ---- Ajwain kg. Free 30%

-

BCD: 5%1
IGST: 5%
UAE: 21%
Japan: Nil
SAFTA: 8%
0910 99 15                ---- Cassia torea kg. Free 30%

-

BCD: 5%1
IGST: 5%
UAE: 21%
Japan: Nil
SAFTA: 8%
0910 99 19                ---- Other kg. Free 30%

-

BCD: 5%1
IGST: 5%
UAE: 21%
Japan: Nil
SAFTA: 8%
            --- Powder :            
0910 99 21                ---- Cassia kg. Free 30%

-

BCD: 5%1
IGST: 5%
UAE: 21%
Japan: Nil
SAFTA: 8%
0910 99 23                ---- Celery kg. Free 30%

-

BCD: 5%1
IGST: 5%
UAE: 21%
Japan: Nil
SAFTA: 8%
0910 99 24                ---- Fenugreek kg. Free 30%

-

BCD: 5%1
IGST: 5%
UAE: 21%
Japan: Nil
SAFTA: 8%
0910 99 25                ---- Dill kg. Free 30%

-

BCD: 5%1
IGST: 5%
UAE: 21%
Japan: Nil
SAFTA: 8%
0910 99 26                ---- Poppy kg. Restricted 30%

-

BCD: 5%1
IGST: 5%
UAE: 21%
Japan: Nil
SAFTA: 8%
0910 99 27                ---- Mustard kg. Free 30%

-

BCD: 5%1
IGST: 5%
UAE: 21%
Japan: Nil
SAFTA: 8%
0910 99 29                ---- Other kg. Free 30%

-

BCD: 5%1
IGST: 5%
UAE: 21%
Japan: Nil
SAFTA: 8%
0910 99 30           --- Husk : kg. Free 30%

-

BCD: 5%1
IGST: 5%
UAE: 21%
Japan: Nil
SAFTA: 8%
0910 99 90           --- Other kg. Free 30%

-

BCD: 5%1
IGST: 5%
UAE: 21%
Japan: Nil
SAFTA: 8%

Conditions

1. If the importer gives a declaration that such material is for the purposes of sowing or planting only. (Vide:- Notification No.50/2017-Condition No- 3)