CHAPTER 23 (Chapter Notes)

Relevant Circulars

Relevant Judgments

 

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)
2301 FLOURS, MEALS AND PELLETS, OF MEAT OR MEAT OFFAL, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, UNFIT FOR HUMAN CONSUMPTION; GREAVES            
2301 10 - Flours, meals and pellets, of meat or meat offal; greaves :            
2301 10 10      --- Meat meals and pellets (including tankage) kg. Free 15% - IGST: 5%/NIL UAE: 8%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
2301 10 90      --- Other (including greaves) kg. Free 15% - IGST: 5%/NIL UAE: 8%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
2301 20 - Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates :            
       --- Fish meal, unfit for human consumption:            
2301 20 11           ---- In powder form kg. Free 15% - BCD: 5%1
 IGST: 5%/NIL		 UAE: 8%
Chile: 80%
Malaysia: 5%
SAFTA: 5%
Korea: 5%
Singapore: 2.5%
2301 20 19           ---- Other kg. Free 15% - BCD: 5%1
 IGST: 5%/NIL		 UAE: 8%
Malaysia: 5%
SAFTA: 5%
Korea: 5%
Singapore: 2.5%
2301 20 90      --- Other kg. Free 15% - BCD: 5%1
 IGST: 5%/NIL		 UAE: 8%
Malaysia: 5%
SAFTA: 5%
Korea: 5%
Singapore: 2.5%
2302 BRAN, SHARPS AND OTHER RESIDUES, WHETHER OR NOT IN THE FORM OF PELLETS, DERIVED FROM THE SIFTING, MILLING OR OTHER WORKING OF CEREALS OR OF LEGUMINOUS  PLANTS            
2302 10 - Of maize (corn) :            
2302 10 10      --- Maize bran kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
2302 10 90      --- Other kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
2302 30 00 - Of wheat kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
2302 40 00 - Of other cereals kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
2302 50 00 - Of leguminous plants kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 15%
2303 RESIDUES OF STARCH MANUFACTURE AND SIMILAR RESIDUES, BEET-PULP, BAGASSE AND OTHER WASTE OF SUGAR MANUFACTURE, BREWING OR DISTILLING DREGS AND WASTE, WHETHER OR NOT IN THE FORM OF PELLETS            
2303 10 00 - Residues of starch manufacture and - similar residues kg. Free 15% - IGST: 5% UAE: 8%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
2303 20 00 - Beet-pulp, bagasse and other waste of sugar manufacture kg. Free 15% - IGST: 5% UAE: 8%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 15%
2303 30 00 - Brewing or distilling dregs and waste kg. Free 15% - IGST: 5% UAE: 8%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 15%
2304 OIL-CAKE AND OTHER SOLID RESIDUES WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF SOYABEAN OIL            
2304 00 - Oil-cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil:            
2304 00 10      --- Oil-cake and oil-cake meal of soyabean, expeller variety kg. Free 15% - IGST: 5% UAE: 11%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2304 00 20      --- Oil-cake of soyabean, solvent extracted  (defatted) variety kg. Free 15% - IGST: 5% UAE: 11%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2304 00 30      --- Meal of soyabean, solvent extracted (defatted) kg. Free 15% - IGST: 5% UAE: 11%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2304 00 90      --- Other kg. Free 15% - IGST: 5% UAE: 11%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2305 OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS,RESULTING FROM THE EXTRACTION OF GROUND-NUT OIL            
2305 00 - Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil:            
2305 00 10      --- Oil-cake and oil-cake meal of ground-nut,-expeller variety kg. Free 15% - IGST: 5% UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2305 00 20      --- Oil-cake and oil-cake meal of ground-nut solvent extracted variety (defatted) kg. Free 15% - IGST: 5% UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2305 00 90      --- Other kg. Free 15% - IGST: 5% UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF  VEGETABLE OR MICROBIAL FATS OR OILS, OTHER THAN THOSE OF HEADING 2304 OR 2305            
2306 10 - Of cotton seeds :            
2306 10 10      --- Oil-cake and oil-cake meal, decorticated expeller variety kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 10 20      --- Oil-cake and oil-cake meal, decorticated, solvent extracted (defatted) variety kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 10 30      --- Oil-cake and oil-cake meal, undecorticated, expeller variety kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 10 40      --- Oil-cake and oil-cake meal, undecorticated,solvent extracted (defatted) variety kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 10 90      --- Other kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 20 - Of linseed :            
2306 20 10      --- Oil-cake and oil-cake meal, expeller variety kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 20 20      --- Oil-cake and oil-cake meal, solvent extracted(defatted) variety kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 20 90      --- Other kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 30 - Of sunflower seeds:            
2306 30 10      --- Oil-cake and oil-cake meal, expeller variety kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 30 20      --- Oil-cake and oil-cake meal, solvent extracted (defatted) variety kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 30 90      --- Other kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
  - Of rape or colza seeds:            
2306 41 00      -- Of low erucic acid rape or colza seeds kg. Free 15% - IGST: 5%/NIL UAE: 8%
SAFTA: 5%
2306 49 00      -- Other kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 50 - Of coconut or copra :            
2306 50 10           --- Oil-cake and oil-cake meal, expeller variety kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 50 20           --- Oil-cake and oil-cake meal, solvent extracted (defatted) variety kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 50 90           --- Other kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 60 00 - Of palm nuts or kernels kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 90 - Other:            
       --- Oil-cake and oil-cake meal, expeller variety :            
2306 90 11           ---- Of mowra seeds  kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 90 12           ---- Of mustard seeds kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 90 13           ---- Of niger seeds  kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 90 14           ---- Of seasamum seeds  kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 90 15           ---- Of mango kernel kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 90 16           ---- Of sal (de-oiled) kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 90 17           ---- Of castor seeds kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 90 18           ---- Of neem seeds kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 90 19           ---- Of other seeds kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
       --- Oil-cake and oil-cake meal, solvent extracted (defatted) variety :            
2306 90 21           ---- Of mustard seeds kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 90 22           ---- Of niger seeds kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 90 23           ---- Of cardi seeds kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 90 24           ---- Of seasamum seeds kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 90 25           ---- Of mango kernel kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 90 26           ---- Of sal (de-oiled) kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 90 27           ---- Of castor seeds kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 90 28           ---- Of neem seeds kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 90 29           ---- Of other seeds kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 90 30      --- Residues babool seed extraction kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2306 90 90      --- Other kg. Free 15% - IGST: 5%/NIL UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 7.50%
2307 00 00 WINE LEES; ARGOL kg. Free 15% - IGST: 5% UAE: 8%
Japan: Nil
SAFTA: 5%
Korea: 15%
2308 00 00 VEGETABLE MATERIALS AND VEGETABLE WASTE, VEGETABLE RESIDUES AND BY-PRODUCTS, WHETHER OR NOT IN THE FORM OF PELLETS, OF A KIND USED IN ANIMAL FEEDING, NOT ELSEWHERE SPECIFIED OR INCLUDED kg. Free  15% - IGST: NIL UAE: 8%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 15%
2309 PREPARATIONS OF A KIND USED IN ANIMAL FEEDING            
2309 10 00 - Dog or cat food, put up for retail sale kg. Free 20% - IGST: NIL UAE: 9%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 15%
2309 90 - Other :            
2309 90 10      --- Compounded animal feed kg. Free 15% - BCD: 5%
IGST: NIL		 UAE: 8%
SAFTA: 5%
2309 90 20      --- Concentrates for compound animal feed kg. Free 15% - BCD: 5%
IGST: NIL		 UAE: 8%
SAFTA: 5%
       --- Feeds for fish (prawn, etc.) :            
2309 90 31           ---- Prawn and shrimps feed kg. Free 15% - BCD: 5%
IGST: NIL		 UAE: 8%
SAFTA: 5%
2309 90 32           ---- Fish feed in powdered form kg. Free 15% - BCD: 5%
IGST: NIL		 UAE: 8%
SAFTA: 5%
2309 90 39           ---- Other kg. Free 15% - BCD: 5%
IGST: NIL		 UAE: 8%
SAFTA: 5%
2309 90 90           ---- Other kg. Free 15% - BCD: 5%1
IGST: NIL		 UAE: 8%
SAFTA: 5%

Refer Vide: Instruction No. 22/2021-Customs dt. 27.10.2021

Conditions

1. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules,2022. (Vide:- Notification No.50/2017-Condition No- 9)