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
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    
3  1501   Pig fat (including lard) and poultry fat, other than that of heading No. 0209 or 1503                                                   
    1501 10 00 - Lard Kg.  

30% 

    Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                      
    1501 20 00 - Other pig fat Kg.  

30% 

    Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                      
    1501 90 00 - Other Kg.  

30% 

    Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                      
4 1502    Fats of bovine animals, sheep or goats, other than those of heading No. 1503                                                   
5 1502 10   -- Tallow :                                                   
6   1502 10 10 --- Mutton tallow Kg.  

15% 

    Notification No. 12/2012-Cus Dated 17-03-2012  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
7   1502 10 90 - Other Kg.  

15% 

    Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

                               
8 1502 90   - Other                                                  
    1502 90 10 - Unrendered fats Kg.  

15% 

    Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                      
    1502 90 20 --Rendered fats or solvent extraction fats Kg.  

15% 

    Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                      
9   1502 90 90 --- Other Kg.  

15% 

    Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                      
10 1503 00 00  Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared  Kg.  

30% 

    Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Prohibited
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% 

    Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Free
14     --- Other :                                                  
15   1504 10 91 ---- Squid liver oil Kg.  

30% 

    Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Free
16   1504 10 99 ---- Other Kg.  

30% 

    Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Prohibited
17 1504 20   - Fats and oils and their fractions, of fish, other than liver oils                                                   
18   1504 20 10 --- Fish body oil Kg.  

30% 

    Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Prohibited
19   1504 20 20 --- Fish lipid oil Kg.  

30% 

    Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Free
20   1504 20 30 --- Sperm oil Kg.  

30% 

    Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Prohibited
21   1504 20 90 --- Other Kg.  

30% 

    Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Prohibited
22   1504 30 00  - Fats and oils and their fractions, of marine mammals  Kg.  

30% 

    Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Prohibited
23 1505   Wool grease and fatty substances derived therefrom (including lanolin)        15% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 54                                        
24 1505 00   - Wool grease and fatty substances derived therefrom (including lanolin) :                                                
25   1505 00 10  --- Wool alcohol (including lanolin alcohol) Kg.  

30%

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     free
26   1505 00 20  --- Wool grease, crude  Kg.  

30%

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     free
27   1505 00 90  --- Other  Kg.  

30% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     free
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% 

    Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Prohibited
31   1506 00 90 --- Other Kg.  

30% 

    Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Prohibited
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. 12/2012-Cus Dated 17-03-2012 Sl. No. 55 Notification No. 12/2012-Cus Dated 17-03-2012  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
34 1507 90   - Other :                                                  
35   1507 90 10 --- Edible grade Kg.  

45% 

7.5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 56 Notification No. 12/2012-Cus Dated 17-03-2012  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
36   1507 90 90 --- Other Kg.  

45% 

    Notification No. 12/2012-Cus Dated 17-03-2012  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
37 1508   Ground-nut oil and its fractions, whether or not refined, but not chemically modified        Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 50, 51, 57, 58                                        
38   1508 10 00  - Crude oil  Kg.  

100% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 57,58 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
39 1508 90   - Other :                                                  
40   1508 90 10 --- Deodorized (Salad Oil) Kg.  

100% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 57,58 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
41     --- Other :                                                  
42   1508 90 91 ---- Edible grade Kg.  

100% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 57,58 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
43   1508 90 99 ---- Other Kg.  

100% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 57,58 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
44 1509   Olive oil and its fractions, whether or not refined, but not chemically modified          Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 50, 51, 57, 58                                        
45   1509 10 00  - Virgin  Kg.  

45% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 57,58 Notification No. 12/2012-Cus Dated 17-03-2012  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
46 1509 90   -Other :                                                  
47   1509 90 10 --- Edible grade Kg.  

40% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 57,58 Notification No. 12/2012-Cus Dated 17-03-2012  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
48   1509 90 90 --- Other Kg.  

40% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 57,58 Notification No. 12/2012-Cus Dated 17-03-2012  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
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          Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 50, 51, 57, 58                                        
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% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 57,58 Notification No. 12/2012-Cus Dated 17-03-2012  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
52     --- Other :                                                  
53   1510 00 91 ---- Edible grade Kg.  

45% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 57,58 Notification No. 12/2012-Cus Dated 17-03-2012  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
54   1510 00 99 ---- Other Kg.  

45% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 57,58 Notification No. 12/2012-Cus Dated 17-03-2012  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
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% 

85% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 50 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
57 1511 90   - Other :       7.5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 59                                        
58   1511 90 10 --- Refined bleached deodorised palm oil Kg. 476

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
59   1511 90 20 --- Refined bleached deodorised palmolein Kg. 484

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
60   1511 90 90 --- Other Kg. 462

or

483

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
61 1512   Sunflower-seed, safflower or cottonseed oil and fractions thereof, whether or not refined, but not chemically modified        Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 50, 51, 57, 58                                        
62     - Sunflower-seed or safflower oil and fractions thereof:                                                   
63 1512 11   -- Crude oil :         Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 60, 61                                        
64   1512 11 10 --- Sunflower seed oil Kg.  

100% 

Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 62 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
65   1512 11 20 --- Safflower seed oil (kardi seed oil) Kg.  

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
66 1512 19   --- Other :                                                  
67   1512 19 10 ---- Sunflower oil, edible grade Kg.  

100% 

7.5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 63 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
68   1512 19 20 ---- Sunflower oil, non-edible grade (other than crude  oil) Kg.  

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
69   1512 19 30 ---- Saffola oil, edible grade Kg.  

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
70   1512 19 40 ---- Saffola oil, non-edible grade Kg.  

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
71   1512 19 90 --- Other Kg.  

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
72     - Cotton-seed oil and its fractions :                                                  
73   1512 21 00  -- Crude oil, whether or not gossypol has been removed  Kg.  

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
74 1512 29   -- Other :                                                  
75   1512 29 10 --- Edible grade Kg.  

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
76   1512 29 90 --- Other Kg.  

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
77 1513   Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified        Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 50, 51, 57, 58                                        
78     - Coconut (copra) oil and its fractions:                                                  
79   1513 11 00  -- Crude oil  Kg.  

100% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 57,58 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   State Trading Enterprises
80   1513 19 00  -- Other  Kg.  

100% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 57,58 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   State Trading Enterprises
81     - Palm kernel or babassu oil and fractions thereof:                                                  
82 1513 21   -- Crude oil :                                                  
83   1513 21 10 --- Palm kernel oil Kg.  

100% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 57,58 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
84   1513 21 20 --- Babassu oil Kg.  

100% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 57,58 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
85 1513 29   -- Other :                                                  
86   1513 29 10 --- Palm kernel oil and its fractions Kg.  

100% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 57,58 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
87   1513 29 20 --- Babassu oil and its fractions edible grade Kg.  

100% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 57,58 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
88   1513 29 30 --- Babassu oil and its fractions, other than edible Grade Kg.  

100% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 57,58 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
89   1513 29 90 --- Other Kg.  

100% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 57,58 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
90 1514   Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified        Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 50, 51, 57, 58                                        
91     - Low erucic acid rape or colza oil and its fractions :                                                  
92 1514 11   -- Crude oil :       Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 65                                        
93   1514 11 10 --- Colza oil Kg.  

75% 

Notification No. 12/2012-Cus Dated 17-03-2012  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
94   1514 11 20 --- Rape oil Kg.  

75% 

Notification No. 12/2012-Cus Dated 17-03-2012  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
95   1514 11 90 --- Other Kg.  

75% 

Notification No. 12/2012-Cus Dated 17-03-2012  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
96 1514 19   -- Other :       45% or 7.5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 64,66                                        
97   1514 19 10 --- Refined colza oil of edible grade Kg.  

75% 

Notification No. 12/2012-Cus Dated 17-03-2012  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
98   1514 19 20 --- Refined rapeseed oil of edible grade Kg.  

75% 

Notification No. 12/2012-Cus Dated 17-03-2012  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
99   1514 19 90 --- Other Kg.  

75% 

Notification No. 12/2012-Cus Dated 17-03-2012  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
100     - Other :                                                  
101 1514 91   -- Crude oil :       Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 65                                        
102   1514 91 10 --- Colza oil Kg.  

75% 

  Notification No. 12/2012-Cus Dated 17-03-2012  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
103   1514 91 20 --- Mustard oil Kg.  

75% 

  Notification No. 12/2012-Cus Dated 17-03-2012  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
104   1514 91 90 --- Rapeseed oil Kg.  

75% 

Notification No. 12/2012-Cus Dated 17-03-2012  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
105 1514 99   -- Other :       45% or 7.5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 64,66                                        
106   1514 99 10 --- Refined colza oil of edible grade Kg.  

75% 

Notification No. 12/2012-Cus Dated 17-03-2012  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
107   1514 99 20 --- Refined mustard oil of edible grade Kg.  

75% 

Notification No. 12/2012-Cus Dated 17-03-2012  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
108   1514 99 30 --- Refined rapeseed oil of edible grade Kg.  

75% 

Notification No. 12/2012-Cus Dated 17-03-2012  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
109   1514 99 90 --- Other Kg.  

75% 

Notification No. 12/2012-Cus Dated 17-03-2012  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
110 1515   Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified        Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 50, 51, 57, 58                                        
111     - Linseed oil and its fractions :                                                  
112   1515 11 00  -- Crude oil  Kg.  

100% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.57,58 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
113 1515 19   -- Other :                                                  
114   1515 19 10 --- Edible grade Kg.  

100% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.57,58 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
115   1515 19 90 --- Other Kg.  

100% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.57,58 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
116     - Maize (corn) oil and its fractions :                                                  
117   1515 21 00  -- Crude oil  Kg.  

100% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.57,58 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
118 1515 29   --Other :                                                  
119   1515 29 10 --- Edible grade Kg.  

100% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.57,58 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
120   1515 29 90 --- Other Kg.  

100% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.57,58 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
121 1515 30   - Castor oil and its fractions :                                                  
122   1515 30 10 --- Edible grade Kg.  

100% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.57,58 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
123   1515 30 90 --- Other Kg.  

100% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.57,58 Notification No. 12/2012-Cus Dated 17-03-2012  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
124 1515 50   - Sesame oil and its fractions :                                                  
125   1515 50 10 --- Crude oil Kg.  

100% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.57,58 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
126     --- Other :                                                  
127   1515 50 91 ---- Edible grade Kg.  

100% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.57,58 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
128   1515 50 99 ---- Other Kg.  

100% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.57,58 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

90% 

2%   1%   4% Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 63                   Free
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% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.57,58 Notification No. 12/2012-Cus Dated 17-03-2012  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
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% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.57,58 Notification No. 12/2012-Cus Dated 17-03-2012  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
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% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.57,58 Notification No. 12/2012-Cus Dated 17-03-2012  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
133   1515 90 40 --- Fixed vegetable oils of edible grade namely the following : mango kernel oil, Mahua oil, rice bran oil Kg.  

100% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.57,58 Notification No. 12/2012-Cus Dated 17-03-2012  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
134     -- Other :                                                  
135   1515 90 91 ---- Edible grade Kg.  

100% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.57,58 Notification No. 12/2012-Cus Dated 17-03-2012  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
136   1515 90 99 ---- Other Kg.  

100% 

7.5% or Nil Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.57,58 Notification No. 12/2012-Cus Dated 17-03-2012  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
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. 12/2012-Cus Dated 17-03-2012 Sl. No.67 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Prohibited
139 1516 20   - Vegetable fats and oils and their fractions :       7.5% or 80%

 

Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.68,69                                        
140     --- Cotton seed oil :                                                  
141   1516 20 11 ---- Edible grade Kg.  

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Free
142   1516 20 19 ---- Other Kg.  

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Free
143     --- Groundnut oil :                                                  
144   1516 20 21 ---- Edible grade Kg.  

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Free
145   1516 20 29 ---- Other Kg.  

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Free
146     --- Hydrogenated castor oil (opal-wax) :                                                  
147   1516 20 31 ---- Edible grade Kg.  

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Free
148   1516 20 39 ---- Other Kg.  

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Free
149     --- Other :                                                  
150   1516 20 91 ---- Edible grade Kg.  

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Free
151   1516 20 99 ---- Other Kg.  

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Free
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        30% or 80% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.70,72                                        
153 1517 10   - Margarine, excluding liquid margarine :                                                  
154   1517 10 10 --- Of animal origin Kg.  

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Prohibited
155     --- Of vegetable origin :                                                  
156   1517 10 21 ---- Edible grade Kg.  

100% 

7.5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.71 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Free
157   1517 10 22 ---- Linoxyn Kg.  

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Free
158   1517 10 29 ---- Other Kg.  

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Free
159 1517 90   - Other :                                                  
160   1517 90 10 --- Sal fat (processed or refined) Kg.  

100% 

7.5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.71 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Free
161   1517 90 20 --- Peanut butter Kg.  

100% 

7.5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.71 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Free
162   1517 90 30 --- Imitation lard of animal origin Kg.  

100%

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Prohibited
163   1517 90 40 --- Imitation lard of vegetable origin Kg.  

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Free
164   1517 90 90 --- Other Kg.  

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Free
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       

 

30% or 80% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.70,72                                        
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. 12/2012-Cus Dated 17-03-2012 Sl. No.71 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Free
169   1518 00 19 ---- Other Kg.  

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Free
170     --- Castor oil, dehydrated :                                                  
171   1518 00 21 ---- Edible grade Kg.  

100% 

7.5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.71 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Free
172   1518 00 29 ---- Other Kg.  

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Free
173     --- Other Vegetable oil and its fats :                                                  
174   1518 00 31 ---- Edible grade Kg.  

100%

7.5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.71 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Free
175   1518 00 39 ---- Other Kg.  

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Free
176   1518 00 40 --- Other Kg.  

100% 

Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

... 

2%   1%   4%                     Prohibited
177   1520 00 00 Glycerol, grude; glycerol waters and glycerol lyes  Kg.  

30% 

20% or 12.5% Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.73,74 Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

.... 

2%   1%   4%                     Free
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% 

    Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

.... 

2%   1%   4%                     Free
182   1521 10 19 ---- Other Kg.  

30% 

    Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

.... 

2%   1%   4%                     Free
183   1521 10 90 --- Other Kg.  

30% 

    Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

.... 

2%   1%   4%                     Free
184 1521 90   - Other :                                                  
185   1521 90 10 --- Beewax whether or not coloured Kg.  

30% 

    Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

.... 

2%   1%   4%                     Free
186   1521 90 20 --- Shellac wax whether or not coloured Kg.  

30% 

    Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

.... 

2%   1%   4%                     Free
187   1521 90 90 --- Other Kg.  

30% 

    Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

.... 

2%   1%   4%                     Free
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% 

    Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

.... 

2%   1%   4%                     Prohibited
191   1522 00 20 --- Soap stocks Kg.  

30% 

    Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

.... 

2%   1%   4%                     Prohibited
192   1522 00 90 --- Other Kg.  

30% 

    Notification No. 12/2012-Cus Dated 17-03-2012  Any Chapter Exemption General exemptions

.... 

2%   1%   4%                     Prohibited