CHAPTER 35 (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)
3501

- CASEIN  , CASEINATES AND OTHER CASEIN DERIVATIVES; CASEIN GLUES

            
3501 10 00 - Casein kg. Free 20% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: 17%
Malaysia: 5%
SAFTA: 5%
Korea: 5%
3501 90 00 - Other kg. Free 20% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: 17%
Malaysia: 5%
SAFTA: 5%
Korea: 5%
3502

ALBUMINS  (INCLUDING  CONCENTRATES OF TWO OR MORE WHEY PROTEINS, CONTAINING BY WEIGHT  MORE THAN 80% WHEY PROTEINS, CALCULATED   ON   THE   DRY   MATTER), ALBUMINATES   AND   OTHER   ALBUMIN DERIVATIVES

            
  - Egg albumin :            
3502 11 00      -- Dried kg. Free 20% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: 9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
3502 19 00      -- Other kg. Free 20% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: 9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
3502 20 00

- Milk albumin, including concentrates of two or more whey proteins

kg. Free 20% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: 9%
Malaysia: Nil
SAFTA: 5%
Korea: 5%
3502 90 00 - Other kg. Free 20% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: 9%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
3503

GELATIN   [INCLUDING  GELATIN   IN RECTANGULAR (INCLUDING SQUARE) SHEETS, WHETHER OR NOTSURFACE-WORKED OR COLOURED] AND GELATIN   DERIVATIVES; ISINGLASS;  OTHER GLUES OF ANIMAL ORIGIN, EXCLUDING CASEIN GLUES OF HEADING 3501

            
3503 00

- Gelatin [including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured] and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501:

            
3503 00 10      --- Isinglass kg. Free  20% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: 9%
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
3503 00 20      --- Gelatin, edible grade and not elsewhere specified or included kg. Free  20% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: 9%
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
3503 00 30      --- Glues derived  from bones, hides and similar kg. Free  20% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: 9%
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
3503 00 90      --- items; fish glues Other kg. Free  20% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: 9%
Australia: 11.4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
3504

PEPTONES  AND   THEIR   DERIVATIVES; OTHER PROTEIN  SUBSTANCES AND   THEIR   DERIVATIVES, NOT ELSEWHERE SPECIFIED OR INCLUDED; HIDE POWDER, WHETHER OR NOT CHROMED

            
3504 00

Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed:

            
3504 00 10      --- Peptones kg. Free 20% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: 17%
Malaysia: 5%
SAFTA: 5%
Korea: 5%
       --- Other :            
3504 00 91      --- Isolated soya protein kg. Free 20% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: 17%
Malaysia: 5%
SAFTA: 5%
Korea: 5%
3504 00 99      --- Others kg. Free 20% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: 17%
Malaysia: 5%
SAFTA: 5%
Korea: 5%
3505

DEXTRINS   AND   OTHER   MODIFIED  STARCHES (FOR EXAMPLE, PREGELATINISED OR ESTERIFIED STARCHES); GLUES BASED ON STARCHES, OR ON DEXTRINS   OR   OTHER   MODIFIED  STARCHES

            
3505 10 - Dextrins and other modified starches:            
3505 10 10      --- Esterified starches kg. Free 20% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: 17%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: 10%
3505 10 90      --- Other kg. Free 20% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: 17%
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: 10%
3505 20 00 - Glues kg. Free 20% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: 17%
Malaysia: 5%
SAFTA: 5%
Korea: 5%
3506

- PREPARED   GLUES   AND   OTHER   PREPARED ADHESIVES, NOT ELSEWHERE SPECIFIED OR INCLUDED; PRODUCTS SUITABLE FOR USE AS GLUES OR   ADHESIVES, PUT UP   FOR   RETAIL   SALE AS GLUES OR ADHESIVES, NOT EXCEEDING A NET WEIGHT OF 1 KG

            
3506 10 00 - Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of kg. Free 10% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: Nil
  -  Other :            
3506 91      --  Adhesives based on polymers of headings 3901 to 3913 or on rubber:            
3506 91 10           --- Based on latex, phenol formaldehyde (PF), urea formaldehyde (UF) and polyvinyl alcohol (PVA) kg. Free 10% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: Nil
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3506 91 90           --- Other kg. Free 10% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
3506 99      -- Other :            
3506 99 10           --- Synthetic glue with phenol urea or cresol (with formaldehyde) as the main component kg. Free 10% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
            --- Prepared glues and other prepared adhesives not elsewhere specified or included:            
3506 99 91                ---- Based on starch, gum, latex, PF, UF and PVA kg. Free 10% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3506 99 99                ---- Other kg. Free 10% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3507 ENZYMES; PREPARED   ENZYMES   NOT ELSEWHERE SPECIFIED  OR   INCLUDED            
3507 10 - Rennet and concentrates thereof:            
       --- Microbial rennet:            
3507 10 11           ---- Animal rennet kg. Prohibited 10% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3507 10 19           ---- Other kg. Prohibited 10% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Other :            
3507 10 91           ---- Animal rennet kg. Prohibited 10% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3507 10 99           ---- Other kg. Prohibited 10% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3507 90 - Other :            
3507 90 10      --- Industrial enzymes (textile assistant) kg. Free 10% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3507 90 20      --- Pancretin pure (excluding medicament) kg. Free 10% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3507 90 30      --- Pepsin (excluding medicament) kg. Free 10% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3507 90 40      --- Pectin esterases pure kg. Free 10% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3507 90 50      --- Pectolytic enzyme (pectimase) kg. Free 10% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Other enzymes of microbial origin:            
3507 90 61           ---- Streptokinase kg. Free 10% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3507 90 62           ---- Amylases enzymes kg. Free 10% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3507 90 69           ---- Other kg. Free 10% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Enzymes for pharmaceutical use, other than streptokinase :            
3507 90 71           ----  Papain, pure, of pharmaceutical grade kg. Free 10% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3507 90 79           ---- Other kg. Free 10% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Other:            
3507 90 91           ---- Enzymatic preparations containing food stuffs kg. Free 10% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3507 90 99           ---- Other kg. Free 10% - BCD: 5%1
 IGST: 18%
ADD:
N/N 74/2021  upto 20.12.2026
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil

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)