Customs Tariff 2013-14 - Section 4 - Chapter 16 - Prepared Foodstuffs; Beverages, Spirits And Vinegar; Tobacco And Manufactured Tobacco Substitutes

Customs Tariff

CHAPTER 16

General Exemptions Related To Chapter 16

1	Heading No.	Sub-heading No.	Description of article	Unit	Basic Customs Duty (Standard)	Exemption Notifications					Basic Customs Duty (Preferential)	Customs Education Cess		Customs Secondary & Higher Education Cess		Addl. Customs Duty/ Special 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 -16	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.16	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		1601 00 00	Sausages and similar products, of meat, meat offal or blood; food preparations based on these products	Kg.	100%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
4	1602		Other prepared or preserved meat, meat offal or blood
5		1602 10 00	- Homogenised preparations	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
6		1602 20 00	- Of liver of any animal	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
7			- Of poultry of heading No. 0105 :
8		1602 31 00	-- Of turkeys	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
9		1602 32 00	-- Of fowls of the species Gallus domesticus	Kg.	100%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
10		1602 39 00	-- Other	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
11			- Of swine :
12		1602 41 00	-- Hams and cuts thereof	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
13		1602 42 00	-- Shoulders and cuts thereof	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
14		1602 49 00	-- Other, including mixtures	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
15		1602 50 00	- Of bovine animals	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Restricted	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
16		1602 90 00	- Other, including preparations of blood of any animal	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
17	1603		Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
18	1603 00		- Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates:
19		1603 00 10	--- Extracts and juices of meat	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
20		1603 00 20	--- Extracts of fish	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
21		1603 00 90	---- Other	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
22	1604		Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
23			- Fish, whole or in pieces, but not minced :
24		1604 11 00	-- Salmon	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
25	1604 12		-- Herrings :
26		1604 12 10	--- Pickled	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
27		1604 12 90	--- Other	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
28	1604 13		-- Sardines, sardinella and brisling or sprats :
29		1604 13 10	--- Sardines, sardinella and brisling	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
30		1604 13 20	--- Sprats	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
31	1604 14		-- Tunas, skipjack and bonito (Sarda spp.)
32		1604 14 10	--- Tunas	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
33		1604 14 90	--- Other	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
34		1604 15 00	-- Mackerel	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
35		1604 16 00	-- Anchovies	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
		1604 17 00	-- Eels	Kg.	30%				Any Chapter Exemption	General exemptions	...																	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
36		1604 19 00	-- Other	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
37		1604 20 00	- Other prepared or preserved fish	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
38		1604 31 00	- Caviar	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free
		1604 32 00	--Caviar substitutes	Kg.	30%				Any Chapter Exemption	General exemptions	...																	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
39	1605		Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved																									35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
40		1605 10 00	- Crab	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free
41			- Shrimps and prawns																									35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
		1605 21 00	--Not in airtight container	Kg.	30%				Any Chapter Exemption	General exemptions	...
		1605 29 00	--Other	Kg.	30%				Any Chapter Exemption	General exemptions	...																	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
42		1605 30 00	- Lobster	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
43		1605 40 00	- Other crustaceans	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
44			- Molluscs :																									35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
45		1605 51 00	- Oysters	Kg.	30%				Any Chapter Exemption	General exemptions	...
46		1605 52 00	-Scallops, including queen scallops	Kg.	30%				Any Chapter Exemption	General exemptions	...																	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
47		1605 53 00	-- Mussels	Kg.	30%				Any Chapter Exemption	General exemptions	...																	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
44		1605 54 00	- Cuttle fish and arkshells																									35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
45		1605 55 00	--Octopus	Kg.	30%				Any Chapter Exemption	General exemptions	...																	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
46		1605 56 00	-Clams, cockles and arkshells	Kg.	30%				Any Chapter Exemption	General exemptions	...																	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
47		1605 57 00	--Abalone	Kg.	30%				Any Chapter Exemption	General exemptions	...																	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
48		1605 58 00	-Snails, other than sea snails	Kg.	30%				Any Chapter Exemption	General exemptions	...																	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
44		1605 59 00	- Other:																									35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
45			-Other aquatic invertebrates :	Kg.	30%				Any Chapter Exemption	General exemptions	...																	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
46		1605 61 00	-Sea cucumbers	Kg.	30%				Any Chapter Exemption	General exemptions	...
47		1605 62 00	-Sea urchins	Kg.	30%				Any Chapter Exemption	General exemptions	...																	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
48		1605 63 00	-Jellyfish	Kg.	30%				Any Chapter Exemption	General exemptions	...																	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions
48		1605 69 00	-Other	Kg.	30%				Any Chapter Exemption	General exemptions	...																	35	Notification 49/2008 CE(NT) dated 24.12.2008 S.No.110		6%	2%		Notification 1/2011 dated 01.03.2011 S.No.9 Notification 12/2012 dated 17.03.2012 S.No.12	Any Chapter Exemption	General Exemptions