Customs Tariff 2011-12 - Section 3 - Chapter 15 - Animal or vegetable fats and oils and their cleavage products; prepared edible fats; Animal or vegetable waxes

Customs Tariff

CHAPTER 15

1	Heading No.	Sub-heading No.	Description of article	Unit	Tariff value US $ (Per Metric Tonne)	Basic Customs Duty (Standard)	Exemption Notifications					Basic Customs Duty (Preferential)	Customs Education Cess		Customs Secondary & Higher Education Cess		Addl. Customs Duty/ Specl. CVD		Additional Duty on High Speed Diesel Oil		Additional Duty on Motor Spirit (Petrol)	Additional duty on import of alcoholic liquors		Anti-dumping Duty	NATIONAL CALAMITY CONTINGENT DUTY		Safeguard Duty	Policy	MRP Valuation		Tariff Valuation	Basic Excise Duty	Exemption Notifications					Excise Duties & Cess Leviable Under Miscellaneous Acts	Additional Duties of Excise (Goods of Special Importance Act)		Additional Duty on Textile & Textile Articles		Additional duty on High speed Diesel Oil	Additional duty on Motor Spirit	Special Additional duty on Motor Spirit & High speed Diesel Oil		Additional Duty on Pan Masala & Certain Tobacco Products	Special Excise Duty		Education Cess	Secondary & Higher Education Cess	NATIONAL CALAMITY CONTINGENT DUTY
2							Effective rate of duty	Exemption Notification related to specific heading	Exemption Notification related to Chapter -15	Exemption Notification related to any chapter heading	General Exemptions		Education Cess	Exemption from Customs Education Cess	Secondary & Higher Education Cess	Exemption from Customs Secondary & Higher Education Cess	Additional Custom Duty	Exemption from Additional Custom Duty	Additional Duty	Exemption on high speed diesel oil from additional duty.	Additional Duty	Additional duty on alcoholic liquors	Exemption from additional duty on alcoholic liquors		NCCD	Exemption from NCCD			Abatement as a percentage of retail sale price	Notifications			Effective rate of Duty	Exemption related to Specific Heading	Exemption related to chapter No.15	Exemption related Any chapter	General Exemption		Duty	Exemption Notification	Duty	Exemption Notification			Special Additional duty on Motor Spirit & High speed Diesel Oil	Exemption from Special Additional duty on Motor Spirit & High speed Diesel Oil		Special Excise Duty	Exemption from Special Excise Duty			NCCD	Exemption from NCCD
3		1501 00 00	Pig fat (including lard) and poultry fat, other than that of heading No. 0209 or 1503	Kg.		30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Prohibited				5%	1%	Notification 1/2011 dated 03.01.2011 S.No.3	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
4	1502		Fats of bovine animals, sheep or goats, other than those of heading No. 15.03
5	1502 00		-- Fats of bovine animals, sheep or goats, other than those of heading No. 1503 :
6		1502 00 10	--- Mutton tallow	Kg.		15%				Any Chapter Exemption	General exemptions	...	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 1	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%											Prohibited				5%	1%	Notification 1/2011 dated 03.01.2011 S.No.4	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
7		1502 00 20	--- Fats, unrendered (excluding mutton tallow)	Kg.		15%				Any Chapter Exemption	General exemptions	...	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 1	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%											Prohibited				5%	1%	Notification 1/2011 dated 03.01.2011 S.No.4	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
8		1502 00 30	--- Rendered or solvent extraction fats	Kg.		15%				Any Chapter Exemption	General exemptions	...	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 1	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%											Prohibited				5%	1%	Notification 1/2011 dated 03.01.2011 S.No.4	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
9		1502 00 90	--- Other	Kg.		15%				Any Chapter Exemption	General exemptions	...	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 1	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%											Prohibited				5%	1%	Notification 1/2011 dated 03.01.2011 S.No.4	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
10		1503 00 00	Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared	Kg.		30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Prohibited				5%	1%	Notification 1/2011 dated 03.01.2011 S.No.5	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
11	1504		Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
12	1504 10		- Fish-liver oils and their fractions :
13		1504 10 10	--- Cod liver oil	Kg.		30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				5%	1%	Notification 1/2011 dated 03.01.2011 S.No.6	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
14			--- Other :
15		1504 10 91	---- Squid liver oil	Kg.		30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				5%	1%	Notification 1/2011 dated 03.01.2011 S.No.6	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
16		1504 10 99	---- Other	Kg.		30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Prohibited				5%	1%	Notification 1/2011 dated 03.01.2011 S.No.6	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
17	1504 20		- Fats and oils and their fractions, of fish, other than liver oils
18		1504 20 10	--- Fish body oil	Kg.		30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Prohibited				5%	1%	Notification 1/2011 dated 03.01.2011 S.No.6	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
19		1504 20 20	--- Fish lipid oil	Kg.		30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				5%	1%	Notification 1/2011 dated 03.01.2011 S.No.6	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
20		1504 20 30	--- Sperm oil	Kg.		30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Prohibited				5%	1%	Notification 1/2011 dated 03.01.2011 S.No.6	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
21		1504 20 90	--- Other	Kg.		30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Prohibited				5%	1%	Notification 1/2011 dated 03.01.2011 S.No.6	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
22		1504 30 00	- Fats and oils and their fractions, of marine mammals	Kg.		30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Prohibited				5%	1%	Notification 1/2011 dated 03.01.2011 S.No.6	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
23	1505		Wool grease and fatty substances derived therefrom (including lanolin)
24	1505 00		- Wool grease and fatty substances derived therefrom (including lanolin) :
25		1505 00 10	--- Wool alcohol (including lanolin alcohol)	Kg.		30%	15%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl.No.33		Any Chapter Exemption	General exemptions	...	2%		1%		4%											free				5%	1%	Notification 1/2011 dated 03.01.2011 S.No.6	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
26		1505 00 20	--- Wool grease, crude	Kg.		30%	15%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33		Any Chapter Exemption	General exemptions	...	2%		1%		4%											free				5%	1%	Notification 1/2011 dated 03.01.2011 S.No.6	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
27		1505 00 90	--- Other	Kg.		30%	15%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33		Any Chapter Exemption	General exemptions	...	2%		1%		4%											free				5%	1%	Notification 1/2011 dated 03.01.2011 S.No.6	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
28	1506		Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
29	1506 00		- Other animal fats and oils and their fractions, whether or not refined, but not chemically modified :
30		1506 00 10	--- Neats Foot oil and fats from bone or waste	Kg.		30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Prohibited				5%	Nil 1%	Notification No. 3/2006-CE Dated 1/3/2006 Notification 1/2011 dated 03.01.2011 S.No.6	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
31		1506 00 90	--- Other	Kg.		30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Prohibited				5%	Nil 1%	Notification No. 3/2006-CE Dated 1/3/2006 Notification 1/2011 dated 03.01.2011 S.No.6	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
32	1507		- Soya-bean oil and its fractions, whether or not refined, but not chemically modified
33		1507 10 00	- Crude oil, whether or not degummed	Kg.	580	45%	Nil	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29A	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 30	Any Chapter Exemption	General exemptions	35%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 6	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
34	1507 90		- Other :
35		1507 90 10	--- Edible grade	Kg.		45%	7.5%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29B		Any Chapter Exemption	General exemptions	35%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 6	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%											Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
36		1507 90 90	--- Other	Kg.		45%				Any Chapter Exemption	General exemptions	35%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 6	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%											Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
37	1508		Ground-nut oil and its fractions, whether or not refined, but not chemically modified
38		1508 10 00	- Crude oil	Kg.		100%		Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 30	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
39	1508 90		- Other :
40		1508 90 10	--- Deodorized (Salad Oil)	Kg.		100%		Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 30	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
41			--- Other :
42		1508 90 91	---- Edible grade	Kg.		100%		Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 30	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
43		1508 90 99	---- Other	Kg.		100%		Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 30	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
44	1509		Olive oil and its fractions, whether or not refined, but not chemically modified
45		1509 10 00	- Virgin	Kg.		45%		Notification No. 21/2002-Cus Dated 1/3/2002 Sl.No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 30, 31 & 32	Any Chapter Exemption	General exemptions	35%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 6	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
46	1509 90		-Other :
47		1509 90 10	--- Edible grade	Kg.		40%		Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 30, 31 & 32	Any Chapter Exemption	General exemptions	30%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 6	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
48		1509 90 90	--- Other	Kg.		40%		Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 30, 31 & 32	Any Chapter Exemption	General exemptions	30%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 6	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
49	1510		Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading No. 1509
50	1510 00		--Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading No. 1509 :
51		1510 00 10	--- Crude oil	Kg.		45%		Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 30, 31 & 32	Any Chapter Exemption	General exemptions	35%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 6	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
52			--- Other :
53		1510 00 91	---- Edible grade	Kg.		45%		Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 30, 31 & 32	Any Chapter Exemption	General exemptions	35%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 6	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
54		1510 00 99	---- Other	Kg.		45%		Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 30, 31 & 32	Any Chapter Exemption	General exemptions	35%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 6	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
55	1511		Palm oil and its fractions, whether or not refined, but not chemically modified
56		1511 10 00	- Crude oil	Kg.	447 or 481	100%		Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 34	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
57	1511 90		- Other :
58		1511 90 10	--- Refined bleached deodorised palm oil	Kg.	476	100%	7.5%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. & 434 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 34	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
59		1511 90 20	--- Refined bleached deodorised palmolein	Kg.	484	100%	7.5%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. & 434 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 34	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29 & 30	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
60		1511 90 90	--- Other	Kg.	462 or 483	100%	7.5%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. & 434 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 34	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
61	1512		Sunflower-seed, safflower or cottonseed oil and fractions thereof, whether or not refined, but not chemically modified
62			- Sunflower-seed or safflower oil and fractions thereof:
63	1512 11		-- Crude oil :
64		1512 11 10	--- Sunflower seed oil	Kg.		100%	Nil	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.36A	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
65		1512 11 20	--- Safflower seed oil (kardi seed oil)	Kg.		100%		Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B Notification No. 21/2002-Cus Dated 1/3/2002 Sl.No.35 & 36	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
66	1512 19		--- Other :
67		1512 19 10	---- Sunflower oil, edible grade	Kg.		100%	7.5%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.36B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
68		1512 19 20	---- Sunflower oil, non-edible grade (other than crude oil)	Kg.		100%		Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
69		1512 19 30	---- Saffola oil, edible grade	Kg.		100%		Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
70		1512 19 40	---- Saffola oil, non-edible grade	Kg.		100%		Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
71		1512 19 90	--- Other	Kg.		100%		Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
72			- Cotton-seed oil and its fractions :
73		1512 21 00	-- Crude oil, whether or not gossypol has been removed	Kg.		100%		Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
74	1512 29		-- Other :
75		1512 29 10	--- Edible grade	Kg.		100%		Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
76		1512 29 90	--- Other	Kg.		100%		Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
77	1513		Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified
78			- Coconut (copra) oil and its fractions:
79		1513 11 00	-- Crude oil	Kg.		100%	100%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29 & 30	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										State Trading Enterprises				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
80		1513 19 00	-- Other	Kg.		100%	100%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29 & 30	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										State Trading Enterprises				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
81			- Palm kernel or babassu oil and fractions thereof:
82	1513 21		-- Crude oil :
83		1513 21 10	--- Palm kernel oil	Kg.		100%	100%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29 & 30	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	5%	Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
84		1513 21 20	--- Babassu oil	Kg.		100%	100%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29 & 30	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	5%	Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
85	1513 29		-- Other :
86		1513 29 10	--- Palm kernel oil and its fractions	Kg.		100%	100%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29 & 30	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
87		1513 29 20	--- Babassu oil and its fractions edible grade	Kg.		100%	100%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29 & 30	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
88		1513 29 30	--- Babassu oil and its fractions, other than edible Grade	Kg.		100%	100%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29 & 30	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
89		1513 29 90	--- Other	Kg.		100%	100%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29 & 30	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
90	1514		Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified
91			- Low erucic acid rape or colza oil and its fractions :
92	1514 11		-- Crude oil :
93		1514 11 10	--- Colza oil	Kg.		75%	Nil	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.37A Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29 & 30	Any Chapter Exemption	General exemptions	65%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 7	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
94		1514 11 20	--- Rape oil	Kg.		75%	Nil	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.37A Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29 & 30	Any Chapter Exemption	General exemptions	65%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 7	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
95		1514 11 90	--- Other	Kg.		75%	Nil	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.37A Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29 & 30	Any Chapter Exemption	General exemptions	65%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 7	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
96	1514 19		-- Other :
97		1514 19 10	--- Refined colza oil of edible grade	Kg.		75%	7.5% or 45%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.37B Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.37 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29 & 30	Any Chapter Exemption	General exemptions	65%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 7	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
98		1514 19 20	--- Refined rapeseed oil of edible grade	Kg.		75%	7.5% or 45%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.37B Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.37 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29 & 30	Any Chapter Exemption	General exemptions	65%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 7	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
99		1514 19 90	--- Other	Kg.		75%	7.5% or 45%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.37B Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.37 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29 & 30	Any Chapter Exemption	General exemptions	65%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 7	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
100			- Other :
101	1514 91		-- Crude oil :
102		1514 91 10	--- Colza oil	Kg.		75%	Nil	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.37A Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29 & 30	Any Chapter Exemption	General exemptions	65%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 7	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
103		1514 91 20	--- Mustard oil	Kg.		75%	Nil	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.37A Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29 & 30	Any Chapter Exemption	General exemptions	65%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 7	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
104		1514 91 90	--- Rapeseed oil	Kg.		75%	Nil	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.37A Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29 & 30	Any Chapter Exemption	General exemptions	65%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 7	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
105	1514 99		-- Other :
106		1514 99 10	--- Refined colza oil of edible grade	Kg.		75%	7.5% or 45%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.37B Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.37 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29 & 30	Any Chapter Exemption	General exemptions	65%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 7	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
107		1514 99 20	--- Refined mustard oil of edible grade	Kg.		75%	7.5% or 45%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.37B Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.37 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29 & 30	Any Chapter Exemption	General exemptions	65%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 7	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
108		1514 99 30	--- Refined rapeseed oil of edible grade	Kg.		75%	7.5% or 45%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.37B Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.37 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29 & 30	Any Chapter Exemption	General exemptions	65%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 7	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
109		1514 99 90	--- Other	Kg.		75%	7.5% or 45%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.37B Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.37 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29 & 30	Any Chapter Exemption	General exemptions	65%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 7	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
110	1515		Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified
111			- Linseed oil and its fractions :
112		1515 11 00	-- Crude oil	Kg.		100%	100%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29, 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
113	1515 19		-- Other :
114		1515 19 10	--- Edible grade	Kg.		100%	100%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29, 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
115		1515 19 90	--- Other	Kg.		100%	100%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29, 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
116			- Maize (corn) oil and its fractions :
117		1515 21 00	-- Crude oil	Kg.		100%	100%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29, 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
118	1515 29		--Other :
119		1515 29 10	--- Edible grade	Kg.		100%	100%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29, 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
120		1515 29 90	--- Other	Kg.		100%	100%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29, 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
121	1515 30		- Castor oil and its fractions :
122		1515 30 10	--- Edible grade	Kg.		100%	100%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29, 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
123		1515 30 90	--- Other	Kg.		100%	100%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29, 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 1	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
124	1515 50		- Sesame oil and its fractions :
125		1515 50 10	--- Crude oil	Kg.		100%	100%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29, 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
126			--- Other :
127		1515 50 91	---- Edible grade	Kg.		100%	100%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29, 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
128		1515 50 99	---- Other	Kg.		100%	100%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29, 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
129	1515 90		- Other :
130		1515 90 10	--- Fixed vegetable oils, namely the following : chul moogra oil, mawra oil, kokam oil, tobacco seed oil, sal oil.	Kg.		100%	100%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29, 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 8	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
131		1515 90 20	--- Fixed vegetable oils, namely the following : neem seed oil, karanj oil, silk cotton seed oil, khakhon oil, water melon oil, kusum oil, rubber seed oil, dhup oil, undi oil, maroti oil, pisa oil, nahar oil	Kg.		100%	100%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29, 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 8	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
132		1515 90 30	--- Fixed vegetable oils, namely the following : cardamom oil, chillies or capsicum oil, turmeric oil, ajwain seed oil, niger seed oil, garlic oil	Kg.		100%	100%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29, 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 8	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
133		1515 90 40	--- Fixed vegetable oils of edible grade namely the following : mango kernel oil, Mahua oil, rice bran oil	Kg.		100%	100%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29, 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 8	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
134			-- Other :
135		1515 90 91	---- Edible grade	Kg.		100%	100%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29, 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 8	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
136		1515 90 99	---- Other	Kg.		100%	100%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No.33A & 33B	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 29, 30, 31 & 32	Any Chapter Exemption	General exemptions	90%	2%	69/2004-Cus Dated 9/7/2004 Sl. No. 8	1%	Notification No. 28/2007-Cus Dated 1/3/2007	4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63										Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 9 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
137	1516		Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
138		1516 10 00	- Animal fats and oils and their fractions	Kg.		100%	30%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 512	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 31 & 32	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Prohibited				5%	Nil 1%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No.10 Notification 1/2011 dated 03.01.2011 S.No.7	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
139	1516 20		- Vegetable fats and oils and their fractions :
140			--- Cotton seed oil :
141		1516 20 11	---- Edible grade	Kg.		100%	7.5%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 513A	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 31 & 32	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No.10 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
142		1516 20 19	---- Other	Kg.		100%	80%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 513	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 31 & 32	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No.10 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
143			--- Groundnut oil :
144		1516 20 21	---- Edible grade	Kg.		100%	7.5%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 513A	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 31 & 32	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No.10 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
145		1516 20 29	---- Other	Kg.		100%	80%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 513	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 31 & 32	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No.10 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
146			--- Hydrogenated castor oil (opal-wax) :
147		1516 20 31	---- Edible grade	Kg.		100%	7.5%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 513A	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 31 & 32	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No.10 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
148		1516 20 39	---- Other	Kg.		100%	80%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 513	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 31 & 32	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No.10 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
149			--- Other :
150		1516 20 91	---- Edible grade	Kg.		100%	7.5%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 513A	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 31 & 32	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No.10 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
151		1516 20 99	---- Other	Kg.		100%	80%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 513	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 31 & 32	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No.10 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
152	1517		Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No. 1516
153	1517 10		- Margarine, excluding liquid margarine :
154		1517 10 10	--- Of animal origin	Kg.		100%	30%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 515	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 31 & 32	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Prohibited				10%	1% 5% 5%	Notification 1/2011 dated 03.01.2011 S.No.8 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.2 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
155			--- Of vegetable origin :
156		1517 10 21	---- Edible grade	Kg.		100%	7.5%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 514A	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 31 & 32	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				10%	1% 5% 5%	Notification 1/2011 dated 03.01.2011 S.No.8 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.2 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
157		1517 10 22	---- Linoxyn	Kg.		100%	30%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 515	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 31 & 32	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				10%	10% 1% 5%	Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 4 Notification 1/2011 dated 03.01.2011 S.No.8 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.2		Any Chapter Exemption	General Exemptions													2%	1%
158		1517 10 29	---- Other	Kg.		100%	30%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 515	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 31 & 32	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				10%	1% 5% 5%	Notification 1/2011 dated 03.01.2011 S.No.8 Notification No. 02/2011-CE Dated 01.03.2011 Sl. No.2 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
159	1517 90		- Other :
160		1517 90 10	--- Sal fat (processed or refined)	Kg.		100%	7.5%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 514A	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 31 & 32	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 11 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
161		1517 90 20	--- Peanut butter	Kg.		100%	7.5%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 514A	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 31 & 32	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 11 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
162		1517 90 30	--- Imitation lard of animal origin	Kg.		100%	30%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 515	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 31 & 32	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Prohibited				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 11 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
163		1517 90 40	--- Imitation lard of vegetable origin	Kg.		100%	30%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 515	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 31 & 32	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 11 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
164		1517 90 90	--- Other	Kg.		100%	30%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 515	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 31 & 32	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 11 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions													2%	1%
165	1518		Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of Heading No 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included
166	1518 00		-- Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of Heading No 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included :
167			--- Lin seed oil :
168		1518 00 11	---- Edible grade	Kg.		100%	7.5%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 514A	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 31 & 32	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 11 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
169		1518 00 19	---- Other	Kg.		100%	30%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 515	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 31 & 32	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 11 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
170			--- Castor oil, dehydrated :
171		1518 00 21	---- Edible grade	Kg.		100%	7.5%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 514A	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 31 & 32	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 11 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
172		1518 00 29	---- Other	Kg.		100%	30%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 515	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 31 & 32	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 11 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
173			--- Other Vegetable oil and its fats :
174		1518 00 31	---- Edible grade	Kg.		100%	7.5%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 514A	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 31 & 32	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 11 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
175		1518 00 39	---- Other	Kg.		100%	30%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 514 & 515	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 31 & 32	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 11 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
176		1518 00 40	--- Other	Kg.		100%	30%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 514 & 515	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 31 & 32	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Prohibited				10%	Nil or 5%	Notification No. 3/2006-CE Dated 1/3/2006 Sl. No. 11 Notification No. 59/2008-CE Dated 7/12/2008 Sl. No.1	Notification No. 10/1996-CE Dated 23/7/1996 Sl. No. 1	Any Chapter Exemption	General Exemptions	Rs. 5/- per quintal												2%	1%
177		1520 00 00	Glycerol, grude; glycerol waters and glycerol lyes	Kg.		30%	20% or 12.5%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 549 Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 516		Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%	Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 4		Any Chapter Exemption	General Exemptions													2%	1%
178	1521		Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured
179	1521 10		- Vegetable waxes :
180			--- Carnauba Waxes :
181		1521 10 11	---- Edible wax for waxing fresh fruits and vegetables	Kg.		30%	30%			Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%	Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 4		Any Chapter Exemption	General Exemptions													2%	1%
182		1521 10 19	---- Other	Kg.		30%	30%			Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%	Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 4		Any Chapter Exemption	General Exemptions													2%	1%
183		1521 10 90	--- Other	Kg.		30%	30%			Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%	Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 4		Any Chapter Exemption	General Exemptions													2%	1%
184	1521 90		- Other :
185		1521 90 10	--- Beewax whether or not coloured	Kg.		30%	30%			Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%	Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 4		Any Chapter Exemption	General Exemptions													2%	1%
186		1521 90 20	--- Shellac wax whether or not coloured	Kg.		30%	30%			Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%	Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 4		Any Chapter Exemption	General Exemptions													2%	1%
187		1521 90 90	--- Other	Kg.		30%	30%			Any Chapter Exemption	General exemptions	....	2%		1%		4%											Free				10%	10%	Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 4		Any Chapter Exemption	General Exemptions													2%	1%
188	1522		Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes
189	1522 00		- Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes:
190		1522 00 10	--- Degras	Kg.		30%	30%			Any Chapter Exemption	General exemptions	....	2%		1%		4%											Prohibited				10%	10%	Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 4		Any Chapter Exemption	General Exemptions													2%	1%
191		1522 00 20	--- Soap stocks	Kg.		30%	30%			Any Chapter Exemption	General exemptions	....	2%		1%		4%											Prohibited				10%	10%	Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 4		Any Chapter Exemption	General Exemptions													2%	1%
192		1522 00 90	--- Other	Kg.		30%	30%			Any Chapter Exemption	General exemptions	....	2%		1%		4%											Prohibited				10%	10%	Notification No. 2/2008-CE Dated 1/3/2008 Sl. No. 4		Any Chapter Exemption	General Exemptions													2%	1%