Notes:

Heading No. 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

The heading does not apply to :

(a) Liquorice extract containing more than 10 per cent by weight of sucrose or put up as confectionery (Heading No. 17.04);

(b) Malt extract (Heading No. 19.01);

(c) Extracts of coffee, tea or mate (Heading No. 21.01);

(d) Vegetable saps or extracts constituting alcoholic beverages (Ch. 22);

(e) Camphor, glycrrhizin or other products of Heading No. 29.14 or 29.38;

(f) Concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 2939);

(g) Medicaments of Heading No. 30.03 or 30.04 or blood-grouping reagents (Heading No. 30.06);

(h) Tanning or dyeing extracts (Heading No. 32.01 or 32.03);

(i) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or

(j) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (Heading No. 40.01).

 

Duty Structure

Education Cess

Higher & Secondary Education Cess