CHAPTER 4 (Chapter Notes)

Relevant Judgements

Tariff Item.

Description of goods 

Units Rate of Duty
      Standard Preferential Areas Effective Rate of duty
(1)

(2)

 (3) (4) (5) (6)

0401

Milk and cream, not concentrated nor containing added sugar or other sweetening matter 

       

040110 00 

- Of a fat content, by weight, not exceeding 1%. 

Kg. 30% - IGST: 5%

040120 00 

- Of a fat content, by weight, exceeding 1% but not exceeding 6% 

Kg. 30% - IGST: 5%
0401 40 00 --Of a fat content, by weight, exceeding 6% but not exceeding 10% Kg. 30% - IGST: 5%

0401 50 00 

- Of a fat content, by weight, exceeding 10% 

Kg. 30% - IGST: 5%

0402 

Milk and cream, concentrated or containing added sugar or other sweetening matter 

       

0402 10

- In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5% 

       

0402 10 10

---Skimmed Milk

Kg. 60% - BCD: 15%
IGST: 5%

0402 10 20

--- Milk food for babies

Kg. 60% - BCD: 15%IGST: 5%

0402 10 90

--- Other

Kg. 60% - BCD: 15%
IGST: 5%

 

- In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5% 

       

0402 21 00 

-- Not containing added sugar or other sweetening matter 

Kg. 60% - BCD: 15%
IGST: 5%

0402 29

-- Other 

       

0402 29 10

---Whole Milk

Kg. 30% - IGST: 5%

0402 29 20

--- Milk for babies

Kg. 30% - IGST: 5%

0402 29 90

---Other

Kg. 30% - IGST: 5%

 

-  Other: 

       

0402 91

-- Not containing added sugar or other sweetening matter 

    -  

0402 91 10

--- Condensed Milk

Kg. 30% - IGST: 12%

0402 91 90

--- Other

Kg. 30% - IGST: 5%

0402 99 

-- Other 

       

0402 99 10

--- Whole Milk

Kg. 30% - IGST: 5%

0402 99 20

--- Condensed Milk

Kg. 30% - IGST: 12%

0402 99 90

--- Other

Kg. 30% - IGST: 5%

0403

YOGURT; BUTTERMILK, CURDLED MILK AND CREAM, KEPHIR AND OTHER FERMENTED OR ACIDIFIED MILK AND CREAM, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED OR CONTAINING ADDED FRUIT, NUTS OR COCOA

old[Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit nuts or cocoa]

        

deleted[0403 10 00 

- Yogurt 

Kg. 30% - IGST: 5%]

0403 20 00 

- Yogurt 

Kg. 30% - IGST: 5%

0403 90

- Other 

       

0403 90 10

--- Butter Milk

Kg. 30% - IGST: 5%

0403 90 90

--- Other

Kg. 30% - IGST: 5%

0404

Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included 

       

0404 10

- Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter :

       

0404 10 10

--- Whey, concentrated, evaporated or condensed, liquid or semi-solid

Kg. 40% - IGST: 5%

0404 10 20

--- Whey, dry, blocks and powdered

Kg. 40% - IGST: 5%

0404 10 90

--- Other

Kg. 40% - IGST: 5%

0404 90 00 

- Other 

Kg. 40% - IGST: 5%

0405

Butter and other fats and oils derived from milk; dairy spreads 

       

0405 10 00 

- Butter 

Kg. 40% - IGST: 12%

0405 20 00 

- Dairy spreads 

Kg. 40% - IGST: 12%

0405 90

- Other :

       

0405 90 10

--- Butter Oil

Kg. 40% - IGST: 12%

0405 90 20

--- Ghee

Kg. 40% - IGST: 12%

0405 90 90

--- Other

Kg. 40% - IGST: 12%

0406 

Cheese and curd 

       

0406 10 00 

- Fresh (unripened or uncured) cheese, including whey cheese, and curd

 Kg. 30% - BCD: See Extract

0406 20 00 

- Grated or powdered cheese, of all kind 

Kg. 30% - BCD: See Extract

0406 30 00 

- Processed cheese, not grated or powdered'

 Kg. 30% - BCD: See Extract

0406 40 00 

- Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti

Kg. 30% - BCD: See Extract

0406 90 00 

Other cheese

Kg. 40% - BCD: See Extract

0407

Birds' eggs, in shell, fresh, preserved or cooked 

       
  --Fertilised eggs for incubation:        

0407 11 00

--Of fowls of the species Gallus domesticus

u 30% -  
0407 19 --Other:        

0407 19 10

--- Of ducks

u 30% -  

0407 19 90

--- Other

u 30% -  
  --Other fresh eggs :        
0407 21 00 --Of fowls of the species Gallus domesticus u 30% -  
0407 29 00 --- Other u 30% -  

0407 90 00

--- Other

u 30% -  

0408

Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter 

       

 

- Egg yolks:

       

0408 11 00 

-- Dried 

Kg. 30% - IGST: 5%

0408 19 00 

-- Other 

Kg. 30% - IGST: 5%

 

- Other:

       

0408 91 00 

-- Dried 

Kg. 30% - IGST: 5%

0408 99 00 

-- Other 

Kg. 30% - IGST: 5%

0409 00 00

Natural honey 

Kg. 60% - IGST: 5%

old[0410

Edible products of animal origin, not elsewhere specified or included 

       

0410 00 

Edible products of animal origin, not elsewhere specified or included: 

       

0410 00 10

--- Of wild animals

Kg. 30% - IGST: 5%

0410 00 20

--- Turtle eggs and Salanganes nests ("birds nests")

Kg. 30% - IGST: 5%

0410 00 90

--- Other

Kg. 30% - IGST: 5%]
0410

- INSECTS AND OTHER EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

        
0410 10 -  Insects:        
0410 10 10 --- Fresh, chilled or frozen kg. 30% - IGST: 5%
0410 10 20 --- Salted, in brine, dried or smoked kg. 30% - IGST: 5%
0410 10 90 --- Other kg. 30% - IGST: 5%
0410 90 - Other:        
0410 90 10 --- Of wild animals kg. 30% - IGST: 5%
0410 90 20 --- Turtle eggs and Salanganes‘ nests (―birds‘ nests‖) kg. 30% - IGST: 5%
0410 90 90 --- Other kg. 30% - IGST: 5%

Note:-Additional Duty exempted on all goods except (Petroleum Crude, Motor spirit known as petrol; High speed diesel; Aviation Turbine Fuel; Liquefied natural gas and Natural Gas) w.e.f. 01.07.2017 vide Notification No.53/2017-cus. dated 30.06.2017.