Customs Tariff 

  CHAPTER 13

Heading No. 

Sub-heading No. 

Description of article

Unit

Basic Customs Duty (Standard)

Basic Customs Duty Effective

Basic Customs Duty (Preferential)

CVD

Excise Duties & Cess Leviable Under Miscellaneous Acts

Education Cess on CVD

Secondary & Higher Education Cess on CVD

Customs Education Cess

Customs Secondary & Higher Education Cess

Addl. Customs Duty/ Special CVD

Customs Exemptions

Central Excise Exemptions

(1) 

(2) 

(3) 

(4) 

(5) 

(6)

(7) 

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)

1301 

 

Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1301 20 00 

- Gum Arabic 

Kg.

30% 

30%

20% 

16%

 

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 417

 

1301 90 

 

- Other :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

--- Natural gums :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1301 90 11

---- Asian gum

Kg.

30% 

30%

-

16%

 

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 417

 

 

1301 90 12

---- African gum

Kg.

30% 

30%

-

16%

 

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 417

 

 

1301 90 13

---- Asafoetida

Kg.

30% 

30%

-

16%

 

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 417

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 5

 

1301 90 14

---- Benjamin ras

Kg.

30% 

30%

-

16%

 

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 417

 

 

1301 90 15

---- Benjamin cowrie

Kg.

30% 

30%

-

16%

 

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 417

 

 

1301 90 16

---- Karaya gum (India tragacanth) hastab

Kg.

30% 

30%

-

16%

 

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 417

 

 

1301 90 17

---- Tragacanth (adraganth)

Kg.

30% 

30%

-

16%

 

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 417

 

 

1301 90 18

---- Storax

Kg.

30% 

30%

-

16%

 

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 417

 

 

1301 90 19

---- Other

Kg.

30% 

30%

-

16%

 

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 417

 

 

 

--- Resins :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1301 90 21

---- Copal

Kg.

30% 

30%

-

16%

 

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 417

 

 

1301 90 22

---- Dammar batu

Kg.

30% 

20%

-

16%

 

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 417

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 548

 

 

1301 90 29

---- Other

Kg.

30% 

30%

-

16%

 

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 417

 

 

 

--- Gum resins :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1301 90 31

---- Myrrh

Kg.

30% 

30%

-

16%

 

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 417

 

 

1301 90 32

---- Oilbanum or frankincense

Kg.

30% 

30%

-

16%

 

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 417

 

 

1301 90 33

---- Mastic gum

Kg.

30% 

30%

-

16%

 

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 417

 

 

1301 90 34

---- Xanthium gum

Kg.

30% 

30%

-

16%

 

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 417

 

 

1301 90 39

---- Other

Kg.

30% 

30%

-

16%

 

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 417

 

 

 

--- Oleoresins :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1301 90 41

---- Of seeds

Kg.

30% 

30%

-

16%

 

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 417

 

 

1301 90 42

---- Of fruits

Kg.

30% 

30%

-

16%

 

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 417

 

 

1301 90 43

---- Of leaves

Kg.

30% 

30%

-

16%

 

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 417

 

 

1301 90 44

---- Of spices

Kg.

30% 

30%

-

16%

 

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 417

 

 

1301 90 45

---- Of flowers

Kg.

30% 

30%

-

16%

 

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 417

 

 

1301 90 46

---- Of roots

Kg.

30% 

30%

-

16%

 

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 417

 

 

1301 90 49

---- Other

Kg.

30% 

30%

-

16%

 

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 417

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 27

 

 

 

--- Other:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1301 90 99

--- Other

Kg.

30% 

30%

-

 

Lac - Rs. 2.30 per quintal

Refuse lac - Rs. 1.70 per quintal

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 417

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 4

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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.

30% 

30%

... 

16%

 

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 8

 

1302 12 00 

-- Of liquorice 

Kg.

30% 

30%

... 

16%

 

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 8

 

1302 13 00 

-- Of hops 

Kg.

30% 

30%

... 

16%

 

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 8

1302 19

 

-- Other : 

 

 

 

 

16%

 

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 8

 

 

--- Extracts :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1302 19 11

---- Of belladona

Kg.

30% 

15%

... 

16%

 

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 8

 

1302 19 12

---- Of cascara sagrada

Kg.

30% 

15%

... 

16%

 

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 8

 

1302 19 13

---- Of nuxvomica

Kg.

30% 

15%

... 

16%

 

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 8

 

1302 19 14

---- Of ginseng (including powder)

Kg.

30% 

15%

... 

16%

 

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 8

 

1302 19 15

---- Of agarose

Kg.

30% 

15%

... 

16%

 

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 8

 

1302 19 16

---- Of neem

Kg.

30% 

15%

... 

16%

 

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 8

 

1302 19 17

---- Of gymnema

Kg.

30% 

15%

... 

16%

 

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 8

 

1302 19 18

---- Of garacenia or cambodge

Kg.

30% 

15%

... 

16%

 

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 8

 

1302 19 19

---- Other

Kg.

30% 

15%

... 

16%

 

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 8

 

1302 19 20

--- Cashew shell liquid (CNSL), crude

Kg.

30% 

15%

... 

16%

 

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 6

 

1302 19 30

--- Purified and distilled CNSL (Cardanol)

Kg.

30% 

15%

... 

16%

 

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 6

 

1302 19 90

--- Other

Kg.

30% 

15%

... 

16%

 

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 28

 

 

1302 20 00 

- Pectic substances, pectinates and pectates 

Kg.

30% 

15%

... 

0%

 

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 28

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 7

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1302 31 00 

-- Agar-agar 

Kg.

30% 

30%

... 

16%

 

2%

1%

2%

1%

4%

 

 

1302 32

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1302 32 10

--- Guar meal

Kg.

30% 

30%

... 

16%

 

2%

1%

2%

1%

4%

 

Notification No. 3/2005-CE Dated 24/2/2005 Sl. No. 75

 

1302 32 20

--- Guar-gum refined split

Kg.

30% 

30%

... 

16%

 

2%

1%

2%

1%

4%

 

Notification No. 3/2005-CE Dated 24/2/2005 Sl. No. 75

 

1302 32 30

--- Guar-gum treated and pulverised

Kg.

30% 

30%

... 

16%

 

2%

1%

2%

1%

4%

 

 

 

1302 32 40

--- Kappa carrageenan

Kg.

30% 

30%

... 

16%

 

2%

1%

2%

1%

4%

 

 

 

1302 32 90

--- Other

Kg.

30% 

30%

... 

16%

 

2%

1%

2%

1%

4%

 

 

 

1302 39 00 

-- Other 

Kg.

30% 

30%

... 

16%

 

2%

1%

2%

1%

4%