Customs Tariff 2013-14 - Section 2 - Chapter 13 - Lac; gums, resins and other vegetable saps and extracts

Customs Tariff

CHAPTER 13

General Exemptions Related To Chapter 13

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/ 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 -13	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.13	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	1301		Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
4		1301 20 00	- Gum Arabic	Kg.	30%				Any Chapter Exemption	General exemptions	20%	2%		1%		4%									Free			12%			Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
5	1301 90		- Other :
6			--- Natural gums :
7		1301 90 11	---- Asian gum	Kg.	30%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 44		Any Chapter Exemption	General exemptions	-	2%		1%		4%									Free			12%			Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
8		1301 90 12	---- African gum	Kg.	30%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 44		Any Chapter Exemption	General exemptions	-	2%		1%		4%									Free			12%			Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
9		1301 90 13	---- Asafoetida	Kg.	30%	5% or 20%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 44,45		Any Chapter Exemption	General exemptions	-	2%		1%		4%									Free			12%	Nil	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 4	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
10		1301 90 14	---- Benjamin ras	Kg.	30%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 44		Any Chapter Exemption	General exemptions	-	2%		1%		4%									Free			12%			Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
11		1301 90 15	---- Benjamin cowrie	Kg.	30%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 44		Any Chapter Exemption	General exemptions	-	2%		1%		4%									Free			12%			Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
12		1301 90 16	---- Karaya gum (India tragacanth) hastab	Kg.	30%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 44		Any Chapter Exemption	General exemptions	-	2%		1%		4%									Free			12%			Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
13		1301 90 17	---- Tragacanth (adraganth)	Kg.	30%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 44		Any Chapter Exemption	General exemptions	-	2%		1%		4%									Free			12%			Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
14		1301 90 18	---- Storax	Kg.	30%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 44		Any Chapter Exemption	General exemptions	-	2%		1%		4%									Free			12%			Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
15		1301 90 19	---- Other	Kg.	30%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 44		Any Chapter Exemption	General exemptions	-	2%		1%		4%									Free			12%			Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
16			--- Resins :
17		1301 90 21	---- Copal	Kg.	30%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 44		Any Chapter Exemption	General exemptions	-	2%		1%		4%									Free			12%			Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
18		1301 90 22	---- Dammar batu	Kg.	30%	5% or 20%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No.44,46		Any Chapter Exemption	General exemptions	-	2%		1%		4%									Free			12%			Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
19		1301 90 29	---- Other	Kg.	30%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 44		Any Chapter Exemption	General exemptions	-	2%		1%		4%									Free			12%			Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
20			--- Gum resins :
21		1301 90 31	---- Myrrh	Kg.	30%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 44		Any Chapter Exemption	General exemptions	-	2%		1%		4%									Free			12%			Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
22		1301 90 32	---- Oilbanum or frankincense	Kg.	30%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 44		Any Chapter Exemption	General exemptions	-	2%		1%		4%									Free			12%			Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
23		1301 90 33	---- Mastic gum	Kg.	30%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 44		Any Chapter Exemption	General exemptions	-	2%		1%		4%									Free			12%			Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
24		1301 90 34	---- Xanthium gum	Kg.	30%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 44		Any Chapter Exemption	General exemptions	-	2%		1%		4%									Free			12%			Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
25		1301 90 39	---- Other	Kg.	30%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 44		Any Chapter Exemption	General exemptions	-	2%		1%		4%									Free			12%			Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
26			--- Oleoresins :
27		1301 90 41	---- Of seeds	Kg.	30%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 44		Any Chapter Exemption	General exemptions	-	2%		1%		4%									Free			12%			Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
28		1301 90 42	---- Of fruits	Kg.	30%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 44		Any Chapter Exemption	General exemptions	-	2%		1%		4%									Free			12%			Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
29		1301 90 43	---- Of leaves	Kg.	30%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 44		Any Chapter Exemption	General exemptions	-	2%		1%		4%									Free			12%			Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
30		1301 90 44	---- Of spices	Kg.	30%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 44		Any Chapter Exemption	General exemptions	-	2%		1%		4%									Free			12%			Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
31		1301 90 45	---- Of flowers	Kg.	30%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 44		Any Chapter Exemption	General exemptions	-	2%		1%		4%									Free			12%			Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
32		1301 90 46	---- Of roots	Kg.	30%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 44		Any Chapter Exemption	General exemptions	-	2%		1%		4%									Free			12%			Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
33		1301 90 49	---- Other	Kg.	30%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 44,47		Any Chapter Exemption	General exemptions	-	2%		1%		4%									Free			12%			Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
34			--- Other:
35		1301 90 99	--- Other	Kg.	30%	5%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 44		Any Chapter Exemption	General exemptions	-	2%		1%		4%									Free			12%	Nil	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 5	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions	Lac - Rs. 2.30 per quintal Refuse lac - Rs. 1.70 per quintal
36
37	1302		Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products
38			- Vegetable saps and extracts :
39		1302 11 00	-- Opium	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%									Restricted			Nil	Nil	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 7	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
40		1302 12 00	-- Of liquorice	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 7	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
41		1302 13 00	-- Of hops	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 7	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
		1302 14 00	--of ephedra	kg.	30%
42	1302 19		-- Other :									2%		1%		4%									Free
43			--- Extracts :																						Free
44		1302 19 11	---- Of belladona	Kg.	30%	15%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 48		Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 7	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
45		1302 19 12	---- Of cascara sagrada	Kg.	30%	15%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 48		Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 7	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
46		1302 19 13	---- Of nuxvomica	Kg.	30%	15%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 48		Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 7	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
47		1302 19 14	---- Of ginseng (including powder)	Kg.	30%	15%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 48		Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 7	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
48		1302 19 15	---- Of agarose	Kg.	30%	15%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 48		Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 7	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
49		1302 19 16	---- Of neem	Kg.	30%	15%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 48		Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 7	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
50		1302 19 17	---- Of gymnema	Kg.	30%	15%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 48		Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 7	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
51		1302 19 18	---- Of garacenia or cambodge	Kg.	30%	15%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 48		Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 7	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
52		1302 19 19	---- Other	Kg.	30%	15%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 48		Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 7	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
53		1302 19 20	--- Cashew shell liquid (CNSL), crude	Kg.	30%	15%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 48		Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 7	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
54		1302 19 30	--- Purified and distilled CNSL (Cardanol)	Kg.	30%	15%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 48		Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil,2% or 6%	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 7	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
55		1302 19 90	--- Other	Kg.	30%	15%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 48		Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 7	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
56		1302 20 00	- Pectic substances, pectinates and pectates	Kg.	30%	15%	Notification No. 12/2012-Cus Dated 17-03-2012 Sl. No. 48		Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No.6& 7	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
57			- Mucilages and thickeners, whether or not modified, derived from vegetable products :
58		1302 31 00	-- Agar-agar	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 7	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
59	1302 32		-- Mucilages and thickeners whether or not modified, derived from locust beans locust bean seeds or guar seeds :
60		1302 32 30	--- Guar-gum treated and pulverised	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 7	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
61		1302 32 40	--- Kappa carrageenan	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 7	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
62		1302 32 90	--- Other	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 7	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions
63		1302 39 00	-- Other	Kg.	30%				Any Chapter Exemption	General exemptions	...	2%		1%		4%									Free			12%	Nil	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 7	Notification No. 12/2012-CE Dated 17/3/2012 Sl. No. 8	Any Chapter Exemption	General Exemptions