Customs Tariff 

 CHAPTER 20

Heading No.

Sub-heading
No.

Description of article

Unit

Standard 

Effective

Preferential Areas 

CVD

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)

2001

 

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid 

 

 

 

 

 

 

 

 

 

 

 

 

 

2001 10 00 

- Cucumbers and gherkins 

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2001 90 00 

- Other 

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

2002

 

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid 

 

 

 

 

 

 

 

 

 

 

 

 

 

2002 10 00 

- Tomatoes, whole or in pieces 

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2002 90 00 

- Other 

Kg.

30% 

30%

... 

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

2003

 

Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 

 

 

 

 

 

 

 

 

 

 

 

 

 

2003 10 00 

- Mushrooms of the genus Agaricus

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2003 20 00 

- Truffles 

Kg.

30% 

30%

... 

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2003 90 00

- Other

Kg.

30% 

30%

... 

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

2004

 

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading No. 2006 

 

 

 

 

 

 

 

 

 

 

 

 

 

2004 10 00 

- Potatoes 

Kg.

35% 

30%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 45

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2004 90 00 

- Other vegetables and mixtures of vegetables 

Kg.

30% 

30%

... 

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

2005

 

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No. 2006 

 

 

 

 

 

 

 

 

 

 

 

 

 

2005 10 00 

- Homogenised vegetables 

Kg.

30% 

30%

... 

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2005 20 00 

- Potatoes 

Kg.

30% 

30%

... 

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2005 40 00 

- Peas (Pisum sativum)

Kg.

30% 

30%

... 

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

 

- Beans (Vigna spp., Phaseolus spp.):

 

 

 

 

 

 

 

 

 

 

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2005 51 00 

-- Beans, shelled 

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2005 59 00 

-- Other 

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2005 60 00 

- Asparagus 

Kg.

30% 

30%

... 

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2005 70 00 

- Olives 

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2005 80 00 

- Sweet corn (Zea mays var. saccharata)

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2005 90 00 

- Other vegetables and mixtures of vegetables 

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

 

Other vegetables and mixtures of vegetables :

 

 

 

 

 

 

 

 

 

 

 

 

 

2005 91 00

--Bamboo shoots

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2005 99 00

--Other

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2006 00 00 

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised) 

Kg.

30% 

30%

... 

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

2007

 

Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter 

 

 

 

 

 

 

 

 

 

 

 

 

 

2007 10 00 

- Homogenised preparations 

Kg.

30% 

30%

... 

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

 

- Other:

 

 

 

 

 

 

 

 

 

 

 

 

 

2007 91 00 

-- Citrus fruit 

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

2007 99

 

-- Other 

 

 

 

 

 

 

 

 

 

 

 

 

 

2007 99 10

--- Mango

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2007 99 20

--- Guava

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2007 99 30

--- Pine apple

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2007 99 40

--- Apple

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2007 99 90

--- Other

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

2008

 

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

- Nuts, ground-nuts and other seeds, whether or not mixed together:

 

 

 

 

 

 

 

 

 

 

 

 

 

2008 11 00 

-- Ground-nuts 

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

2008 19

 

-- Other, including mixtures :

 

 

 

 

 

 

 

 

 

 

 

 

 

2008 19 10

--- Cashew nut, roasted, salted or roasted and salted

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2008 19 20

--- Other roasted nuts and seeds

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2008 19 30

--- Other nuts, otherwise prepared or preserved

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2008 19 40

--- Other roasted and fried vegetable products

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2008 19 90

--- Other

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2008 20 00 

- Pineapples 

Kg.

30% 

30%

... 

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

2008 30

 

- Citrus fruit :

 

 

 

 

 

 

 

 

 

 

 

 

 

2008 30 10

--- Orange

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2008 30 90

--- Other

Kg.

30% 

30%

... 

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2008 40 00 

- Pears 

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2008 50 00 

- Apricots 

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2008 60 00 

- Cherries 

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2008 70 00 

- Peaches, including nectarines 

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2008 80 00 

- Strawberries 

Kg.

30% 

30%

... 

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

 

- Other, including mixtures other than those of sub-heading No. 2008.19:

 

 

 

 

 

 

 

 

 

 

 

 

 

2008 91 00 

-- Palm hearts 

Kg.

30% 

30%

... 

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2008 92 00 

-- Mixtures 

Kg.

30% 

30%

... 

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

2008 99

 

-- Other :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

--- Squash :

 

 

 

 

 

 

 

 

 

 

 

 

 

2008 99 11

---- Mango

Kg.

30% 

30%

... 

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2008 99 12

---- Lemon

Kg.

30% 

30%

... 

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2008 99 13

---- Orange

Kg.

30% 

30%

... 

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2008 99 14

---- Pineapple

Kg.

30% 

30%

... 

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2008 99 19

---- Other

Kg.

30% 

30%

... 

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

 

--- Other :

 

 

 

 

 

 

 

 

 

 

 

 

 

2008 99 91

---- Fruit cocktail

Kg.

30% 

30%

... 

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2008 99 92

---- Grapes

Kg.

30% 

30%

... 

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2008 99 93

---- Apples

Kg.

30% 

30%

... 

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2008 99 94

---- Guava

Kg.

30% 

30%

... 

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2008 99 99

---- Other

Kg.

30% 

30%

... 

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

2009

 

Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

- Orange juice:

 

 

 

 

 

 

 

 

 

 

 

 

 

2009 11 00 

-- Frozen 

Kg.

35% 

35%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 46

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2009 12 00

-- Not frozen, of a Brix value not exceeding 20

Kg.

35% 

35%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 46

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2009 19 00 

-- Other 

Kg.

35% 

35%

...

0%

2%

1%

2%

1%

4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 46

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

 

- Grapefruit (including pomelo) juice:

 

 

 

 

 

 

 

 

 

 

 

 

 

2009 21 00

-- Of a Brix value not exceeding 20

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2009 29 00

-- Other

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

 

- Juice of any other single citrus fruit :

 

 

 

 

 

 

 

 

 

 

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2009 31 00

-- Of a Brix value not exceeding 20

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2009 39 00

-- Other

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

 

- Pineapple juice :

 

 

 

 

 

 

 

 

 

 

 

 

 

2009 41 00

-- Of a Brix value not exceeding 20

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2009 49 00

-- Other

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2009 50 00 

- Tomato juice 

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

 

- Grape juice (including grape must) :

 

 

 

 

 

 

 

 

 

 

 

 

 

2009 61 00

-- Of a Brix value not exceeding 30

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2009 69 00

-- Other

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

 

- Apple juice :

 

 

 

 

 

 

 

 

 

 

 

 

 

2009 71 00

-- Of a Brix value not exceeding 20

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2009 79 00

-- Other

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

2009 80

 

- Juice of any other single fruit or vegetable :

 

 

 

 

 

 

 

 

 

 

 

 

 

2009 80 10

--- Mango juice

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2009 80 90

--- Other

Kg.

30% 

30%

...

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22

 

2009 90 00 

- Mixtures of juices 

Kg.

30% 

30%

... 

0%

2%

1%

2%

1%

4%

 

Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 22