CHAPTER 13 (Chapter Notes)

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)
1301

LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)

           
1301 20 00 - Gum Arabic kg. Free 30% 20% IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1301 90 - Other :            
       --- Natural gums :            
1301 90 11           ---- Asian gum kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
Mauritius: 20 per cent ad valorem
SAFTA: 8%
Korea: 5%
1301 90 12           ---- African gum kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
Mauritius: 20 per cent ad valorem
SAFTA: 8%
Korea: 5%
1301 90 13           ---- Asafoetida kg. Free 5% - IGST: 5%/NIL UAE: 9%
Afghanistan: 100%
Japan: Nil
Malaysia: Nil
Mauritius: 20 per cent ad valorem
SAFTA: 8%
Korea: 5%
1301 90 14           ---- Benjamin ras kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
Mauritius: 20 per cent ad valorem
SAFTA: 8%
Korea: 5%
1301 90 15           ---- Benjamin cowrie kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
Mauritius: 20 per cent ad valorem
SAFTA: 8%
Korea: 5%
1301 90 16           ---- Karaya gum (Indian tragacanth) hastab kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
Mauritius: 20 per cent ad valorem
SAFTA: 8%
Korea: 5%
1301 90 17           ---- Tragacanth (adraganth) kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
Mauritius: 20 per cent ad valorem
SAFTA: 8%
Korea: 5%
1301 90 18           ---- Storax kg. Free 30% - IGST: 5%/NIL Singapore: Nil
UAE: 12%
Japan: Nil
Malaysia: Nil
Mauritius: 20 per cent ad valorem
SAFTA: 8%
Korea: 5%
1301 90 19           ---- Other kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
Mauritius: 20 per cent ad valorem
SAFTA: 8%
Korea: 5%
       --- Resins :            
1301 90 21           ---- Copal kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
Mauritius: 20 per cent ad valorem
SAFTA: 8%
Korea: 5%
1301 90 22           ---- Dammar batu kg. Free 30% - IGST: 5%/NIL UAE: 9%
Japan: Nil
Malaysia: Nil
Mauritius: 20 per cent ad valorem
SAFTA: 8%
Korea: 5%
1301 90 29           ---- Other kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
Mauritius: 20 per cent ad valorem
SAFTA: 8%
Korea: 5%
       --- Gum resins :            
1301 90 31           ---- Myrrh kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
Mauritius: 20 per cent ad valorem
SAFTA: 8%
Korea: 5%
1301 90 32           ---- Oilbanum or frankincense kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
Mauritius: 20 per cent ad valorem
SAFTA: 8%
Korea: 5%
1301 90 33           ---- Mastic gum kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
Mauritius: 20 per cent ad valorem
SAFTA: 8%
Korea: 5%
1301 90 34           ---- Xanthium gum kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
Mauritius: 20 per cent ad valorem
SAFTA: 8%
Korea: 5%
1301 90 39           ---- Other kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
Mauritius: 20 per cent ad valorem
SAFTA: 8%
Korea: 5%
       --- Oleoresins :            
1301 90 41           ---- Of seeds kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
Mauritius: 20 per cent ad valorem
SAFTA: 8%
Korea: 5%
1301 90 42           ---- Of fruits kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
Mauritius: 20 per cent ad valorem
SAFTA: 8%
Korea: 5%
1301 90 43           ---- Of leaves kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
Mauritius: 20 per cent ad valorem
SAFTA: 8%
Korea: 5%
1301 90 44           ---- Of spices kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
Mauritius: 20 per cent ad valorem
SAFTA: 8%
Korea: 5%
1301 90 45           ---- Of flowers kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
Mauritius: 20 per cent ad valorem
SAFTA: 8%
Korea: 5%
1301 90 46           ---- Of roots kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
Mauritius: 20 per cent ad valorem
SAFTA: 8%
Korea: 5%
1301 90 49           ---- Other kg. Free 30% - BCD: 5%
IGST: 5%/NIL		 UAE: 12%
Japan: Nil
Malaysia: Nil
Mauritius: 20 per cent ad valorem
SAFTA: 8%
Korea: 5%
       --- Other            
1301 90 99           ---- Other kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
Mauritius: 20 per cent ad valorem
SAFTA: 8%
Korea: 5%
1302

VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES, PECTINATES AND PECTATES; AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS

            
  - Vegetable saps and extracts :            
1302 11 00      -- Opium kg Restricted 30% - IGST: 18% UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: 5%
1302 12 00      -- Of liquorice kg Free 30% - IGST: 18% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1302 13 00      -- Of hops kg Free 30% - IGST: 18% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1302 14 00      -- Of ephedra kg Free 30% - BCD: 15%
IGST: 18%		 UAE: 8%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1302 19      -- Other :            
            --- Extracts :            
1302 19 11                ---- Of belladona kg. Free 30% - BCD: 15%
 IGST: 18%		 UAE: 8%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1302 19 12                ---- Of cascara sagrada kg. Free 30% - BCD: 15%
 IGST: 18%		 UAE: 8%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1302 19 13                ---- Of nuxvomica kg. Free 30% - BCD: 15%
 IGST: 18%		 UAE: 8%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1302 19 14                ---- Of ginseng (including powder) kg. Free 30% - BCD: 15%
 IGST: 18%		 UAE: 8%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1302 19 15                ---- Of agarose kg. Free 30% - BCD: 15%
 IGST: 18%		 UAE: 8%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1302 19 16                ---- Of neem kg. Free 30% - BCD: 15%
 IGST: 18%		 UAE: 8%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1302 19 17                ---- Of gymnema kg. Free 30% - BCD: 15%
 IGST: 18%		 UAE: 8%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1302 19 18                ---- Of garcinia and gamboge kg. Free 30% - BCD: 15%
 IGST: 18%		 UAE: 8%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1302 19 19                ---- Other kg. Free 30% - BCD: 15%
 IGST: 18%		 UAE: 8%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1302 19 20           --- Cashew shell liquid (CNSL), crude kg. Free 30% - BCD: 15%
 IGST: 18%		 UAE: 8%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1302 19 30           --- Purified and distilled CNSL (Cardanol) kg. Free 30% - BCD: 15%
 IGST: 18%		 UAE: 8%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1302 19 90           --- Other kg. Free 30% - BCD: 15%
 IGST: 18%		 UAE: 8%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1302 20 00 - Pectic substances, pectinates and pectates kg. Free 30% - BCD: 15%
 IGST: 18%		 UAE: 8%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
 

- Mucilages and thickeners, whether or not modified, derived from vegetable products :

            
1302 31 00      -- Agar-agar kg. Free 30% - IGST: 18% UAE: 12%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1302 32

     -- Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds:

            
            --- Guargum            
1302 32 31                ---- Chemically treated kg. Free 30% - IGST: 18% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1302 32 39                ---- Other kg. Free 30% - IGST: 18% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1302 32 90           --- Other kg. Free 30% - IGST: 18% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1302 39      -- Other            
1302 39 10           --- Tamarind Kernel Powder kg. Free 30% - IGST: 18% UAE: 12%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1302 39 20           --- Kappa carrageenan kg. Free 30% - IGST: 18% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
1302 39 90           --- Other kg. Free 30% - IGST: 18% UAE: 12%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%