Customs Tariff 

Chapter 33

Heading
No. 

Sub-heading
No. 

Description of article

 Unit

Rate of duty

Standard

Preferential 
Areas

(1) 

(2)

(3) 

(4) 

(5) 

(6) 
3301   Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils    
    - Essential oils of citrus fruit:    
  1Omitted[3301 11 00  --Of bergamot  Kg. 20%* 

( Old  30% )

 ... ]
  3301 12 00  -- Of orange  Kg. 20%* 

( Old 30% ) 

 ... 
  3301 13 00  -- Of lemon  Kg. 20%* 

( Old 30% ) 

 ... 
  1Omitted[3301 14 00  -- Of lime  Kg. 20%* 

( Old 30% ) 

 ... ]
3301 19   -- Other :
3301 19 10 -- Citronella oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 19 90 -- Other Kg. 20%* 

( Old 30% ) 

 ... 
  - Essential oils other than those of citrus fruit:    
  1Omitted[3301 21 00  -- Of geranium  Kg. 20%* 

( Old 30% ) 

 ... ]
3301 22   -- Of jasmin :
1Omitted[3301 22 10 -- Jasmin concentrate Kg. 20%* 

( Old 30% ) 

 ... 
3301 22 90 -- Other Kg. 20%* 

( Old 30% ) 

 ... ]
  1Omitted[3301 23 00  -- Of lavender or of lavandin  Kg. 20%* 

( Old 30% ) 

 ... ]
  3301 24 00  -- Of peppermint (Mentha piperita) Kg. 20%* 

( Old 30% ) 

 ... 
3301 25   -- Of other mints  ... 
3301 25 10 -- Spearmint oil (ex-mentha spicata) Kg. 20%* 

( Old 30% ) 

 ... 
3301 25 20 -- Water mint-oil (ex-mentha aquatic) Kg. 20%* 

( Old 30% ) 

 ... 
3301 25 30 -- Horsemint oil (ex-mentha sylvestries) Kg. 20%* 

( Old 30% ) 

 ... 
3301 25 40 -- Bergament oil (ex-mentha citrate) Kg. 20%* 

( Old 30% ) 

 ... 
3301 25 90 -- Other Kg. 20%* 

( Old 30% ) 

 ... 
  1Omitted[3301 26 00  -- Of vetiver  Kg. 20%* 

( Old 30% ) 

 ... ]
3301 29   --Other :
-- Anise oil; cajeput oil; cananga oil; caraway oil; cassia oil; cedarwood oil; cinnamon bark oil; cinnamon leaf oil :
3301 29 11 -- Anise oil (aniseed oil) Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 12 -- Cajeput oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 13 -- Cananga oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 14 -- Caraway oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 15 -- Cassia oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 16 -- Cedarwood oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 17 -- Cinnamon bark oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 18 -- Cinnamon leaf oil Kg. 20%* 

( Old 30% ) 

 ... 
-- Clove leaf or stem, oil. coriander seed oil; dill oil; eucalyptus oil; fennel seed oil; ginger oil; ginger grass oil; clove bud oil:
3301 29 21 -- Clove leaf or stem, oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 22 -- Coriander seed oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 23 -- Dill oil (anethum oil) Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 24 -- Eucalyptus oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 25 -- Fennel seed oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 26 -- Ginger oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 27 -- Ginger grass oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 28 -- Clove bud oil Kg. 20%* 

( Old 30% ) 

 ... 
-- Tuberose concentrate; nutmeg oil; palmarosa oil; patchouli oil; pepper oil; petitgrain oil; sandalwood oil; rose oil :
3301 29 31 -- Tuberose concentrate Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 32 -- Nutmeg oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 33 -- Palmarosa oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 34 -- Patchouli oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 35 -- Pepper oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 36 -- Petitgrain oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 37 -- Sandalwood oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 38 -- Rose oil Kg. 20%* 

( Old 30% ) 

 ... 
-- Camphor oil; lemon grass oil; ylang ylang oil; davana oil; celery seed oil' garlic oil, paprika oil, turmeric oil :
3301 29 41 -- Camphor oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 42 -- Lemon grass oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 43 -- Ylang ylang oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 44 -- Davana oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 45 -- Cumin oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 46 -- Celery seed oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 47 -- Garlic oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 48 -- Paprika oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 49 -- Turmeric oil Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 50 -- Spices' oils not elsewhere specified or included Kg. 20%* 

( Old 30% ) 

 ... 
3301 29 90 -- Other Kg. 20%* 

( Old 30% ) 

 ... 
3301 30   - Resinoids :
3301 30 10 -- Agar oil Kg. 20%* 

( Old 30% ) 

 ... 
-- Other :
3301 30 91 -- Flavouring essences, all types, including those for liquors Kg. 20%* 

( Old 30% ) 

 ... 
3301 30 99 -- Other Kg. 20%* 

( Old 30% ) 

 ... 
3301 90   - Other: 
-- Fenugreek, ginger, pepper, turmeric, cardamom, celery seed and nutmeg oleoresins :
3301 90 11 -- Fenugreek oleoresins Kg. 20%* 

( Old 30% ) 

 ... 
3301 90 12 -- Ginger oleoresins Kg. 20%* 

( Old 30% ) 

 ... 
3301 90 13 -- Pepper oleoresins Kg. 20%* 

( Old 30% ) 

 ... 
3301 90 14 -- Turmeric oleoresins Kg. 20%* 

( Old 30% ) 

 ... 
3301 90 15 -- Cardamom oleoresins Kg. 20%* 

( Old 30% ) 

 ... 
3301 90 16 -- Celery seed oleoresins Kg. 20%* 

( Old 30% ) 

 ... 
3301 90 17 -- Nutmeg oleoresins Kg. 20%* 

( Old 30% ) 

 ... 
-- Clove, capsicum, coriander, cumin and fennel oleoresins and oleoresins of spices not elsewhere specified or included
3301 90 21 -- Clove oleoresins Kg. 20%* 

( Old 30% ) 

 ... 
3301 90 22 -- Capsicum oleoresins Kg. 20%* 

( Old 30% ) 

 ... 
3301 90 23 -- Coriander oleoresins Kg. 20%* 

( Old 30% ) 

 ... 
3301 90 24 -- Cumin oleoresins Kg. 20%* 

( Old 30% ) 

 ... 
3301 90 25 -- Fennel oleoresins Kg. 20%* 

( Old 30% ) 

 ... 
3301 90 29 -- Oleoresins of spices not elsewhere specified or included Kg. 20%* 

( Old 30% ) 

 ... 
-- Attars of all kinds in fixed oil base; mustard oil aroma essence of ambrettolide (ambrette seed oil essence) :
3301 90 31 -- Attars of all kinds in fixed oil base Kg. 20%* 

( Old 30% ) 

 ... 
3301 90 32 -- Mustard oil aroma Kg. 20%* 

( Old 30% ) 

 ... 
3301 90 33 -- Essence of ambrettolide (ambrette seed oil assence) Kg. 20%* 

( Old 30% ) 

 ... 
-- Concentrates of essential oils in fats, in fixed oils or in waxes or the like, obtained by cold absorption or by maceration not elsewhere specified or included :
3301 90 41 -- Flavouring essences, all types, including those for liquors Kg. 20%* 

( Old 30% ) 

 ... 
3301 90 49 -- Other Kg. 20%* 

( Old 30% ) 

 ... 
-- Terpenic by-products of the deterpenation of essential oils :
3301 90 51 -- Flavouring essences, all types including those for liquors Kg. 20%* 

( Old 30% ) 

 ... 
3301 90 59 -- Other Kg. 20%* 

( Old 30% ) 

 ... 
3301 90 60 -- Aqueous distillates of essential oils, not elsewhere specified or included Kg. 20%* 

( Old 30% ) 

 ... 
-- Aqueous solutions of essential oils :
3301 90 71 -- Flavouring essences, all types, including those for liquors Kg. 20%* 

( Old 30% ) 

 ... 
3301 90 79 -- Other Kg. 20%* 

( Old 30% ) 

 ... 
3301 90 90 -- Other Kg. 20%* 

( Old 30% ) 

 ... 
3302   Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages    
3302 10   - Of a kind used in the food or drink industries :
3302 10 10 -- Synthetic flavouring essences Kg. 100% ... 
3302 10 90 -- Other Kg. 100%  ... 
3302 90   - Other :
-- Mixtures of aromatic chemicals and essential oils as perfume base :
3302 90 11 -- Synthetic perfumery compounds Kg. 12.5% ... 
3302 90 12 -- Synthetic essential oil Kg. 12.5% ... 
3302 90 19 -- Other Kg. 12.5% ... 
3302 90 20 -- Aleuritic acid Kg. 12.5% ... 
3302 90 90 -- Other Kg. 12.5% ... 
3303 Perfumes and toilet waters
3303 00 -- Perfumes and toilet waters :
3303 00 10 -- Eau-de-cologne Kg. 12.5% ... 
3303 00 20 -- Rose water Kg. 12.5% ... 
3303 00 30 -- Keora water Kg. 12.5% ... 
3303 00 40 -- Perfumes and perfumery compounds not containing spirit (excluding aqueous distillates) Kg. 12.5% ... 
3303 00 50 -- Perfumes containing spirit Kg. 12.5% ... 
3303 00 60 -- Spirituous toilet preparations not elsewhere specified or included Kg. 12.5% ... 
3303 00 90 -- Other Kg. 12.5% ... 
3304   Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations    
  3304 10 00  - Lip make-up preparations  Kg. 12.5% ... 
  3304 20 00  - Eye make-up preparations  Kg. 12.5% ... 
  3304 30 00  - Manicure or pedicure preparations  Kg. 12.5% ... 
    - Other:    
3304 91   -- Powders, whether or not compressed :
3304 91 10 -- Face powders Kg. 12.5% ... 
3304 91 20 -- Talcum powders Kg. 12.5% ... 
3304 91 90 -- Other Kg. 12.5% ... 
3304 99   -- Other :
3304 99 10 -- Face creams Kg. 12.5% ... 
3304 99 20 -- Nail polish or lacquers Kg. 12.5% ... 
3304 99 30 -- Moisturising lotion Kg. 12.5% ... 
3304 99 40 -- Sindur, bindi, kumkum Kg. 12.5% ... 
3304 99 50 -- Turmeric preprations Kg. 12.5% ... 
3304 99 90 -- Other Kg. 12.5% ... 
3305   Preparations for use on the hair    
3305 10   - Shampoos :
3305 10 10 -- Containing spirit Kg. 12.5% ... 
3305 10 90 -- Other Kg. 12.5% ... 
  3305 20 00  - Preparations for permanent waving or straightening  Kg. 12.5% ... 
  3305 30 00  - Hair lacquers  Kg. 12.5% ... 
3305 90   -Other :
-- Hair oil :
3305 90 11 -- Perfumed Kg. 12.5% ... 
3305 90 19 -- Other Kg. 12.5% ... 
3305 90 20 -- Brilliantines (spirituous) Kg. 12.5% ... 
3305 90 30 -- Hair cream Kg. 12.5% ... 
3305 90 40 -- Hair dyes (natural, herbal or synthetic) Kg. 12.5% ... 
3305 90 50 -- Hair fixers Kg. 12.5% ... 
3305 90 90 -- Other Kg. 12.5% ... 
3306   Preparations for oral or dental hygiene, including denture fixative pastes and powders; yam used to clean between the teeth (dental floss), in individual retail packages    
3306 10   - Dentifrices :
3306 10 10 -- In powder Kg. 12.5% ... 
3306 10 20 -- In paste Kg. 12.5% ... 
3306 10 90 -- Other Kg. 12.5% ... 
  3306 20 00  - Yarn used to clean between the teeth (dental floss)  Kg. 12.5% ... 
  3306 90 00  - Other  Kg. 12.5% ... 
3307   Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included, prepared room deodorisers, whether or not perfumed or having disinfectant properties    
3307 10   - Pre-shave, shaving or after-shave preparations :
3307 10 10 -- Shaving cream Kg. 12.5% ... 
3307 10 90 -- Other Kg. 12.5% ... 
  3307 20 00  - Personal deodorants and anti-perspirants  Kg. 12.5% ... 
3307 30   - Perfumed bath salts and other bath preparations :
3307 30 10 -- Bath oil (thailam) Kg. 12.5% ... 
3307 30 90 -- Other Kg. 12.5% ... 
    - Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites :    
  3307 41 00  -- "Agarbatti" and other odoriferous preparations which operate by burning  Kg. 12.5% ... 
  3307 49 00  -- Other  Kg. 12.5% ... 
3307 90   - Other :
3307 90 10 -- Depilatories Kg. 12.5% ... 
3307 90 20 -- Sterile contact lens care solution Kg. 12.5% ... 
3307 90 90 -- Other Kg. 12.5% ... 

* Vide Notification No. 21/2002, dated 1-3-2002

1. Changes w.e.f. from 1-Jan-2007, as per Fourth Schedule of Finance Bill 2006