Chapter 9 (Chapter Notes)
Tariff Item. |
Description of article |
Units | Rate of Duty | ||
Standard | Preferential Areas | Effective rate of duty | |||
(1) |
(2) |
(3) | (4) | (5) | (6) |
0901 |
Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion |
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- Coffee, not roasted: |
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0901 11 |
-- Not decaffeinated : |
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|
--- Arabica plantation : |
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0901 11 11 |
---- A Grade |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
0901 11 12 |
---- B Grade |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
0901 11 13 |
---- C Grade |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
0901 11 19 |
---- Other |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
|
--- Arabica cherry : |
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0901 11 21 |
---- AB Grade |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
0901 11 22 |
---- PB Grade |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
0901 11 23 |
---- C Grade |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
0901 11 24 |
---- B/B/B Grade |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
0901 11 29 |
---- Other |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
|
--- Rob Parchment : |
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0901 11 31 |
---- AB Grade |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
0901 11 32 |
---- PB Grade |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
0901 11 33 |
---- C Grade |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
0901 11 39 |
---- Other |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
|
--- Rob cherry : |
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0901 11 41 |
---- AB Grade |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
0901 11 42 |
---- PB Grade |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
0901 11 43 |
---- C Grade |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
0901 11 44 |
---- B/B/B Grade |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
0901 11 45 |
---- Bulk |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
0901 11 49 |
---- Other |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
0901 11 90 |
--- Other |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
0901 12 00 |
-- Decaffeinated |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
|
- Coffee, roasted: |
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0901 21 |
-- Not decaffeinated : |
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0901 21 10 |
--- In bulk packing |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
0901 21 90 |
--- Other |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
0901 22 |
-- Decaffeinated |
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0901 22 10 |
--- In bulk packing |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
0901 22 90 |
--- Other |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
0901 90 |
- Other : |
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0901 90 10 |
--- Coffee husks and skins |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
0901 90 20 |
--- Coffee substitutes containing coffee |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
0901 90 90 |
--- Other |
Kg. | 100% | 100% less 13 paise per kg. | IGST: 5% |
0902 |
Tea, whether or not flavoured |
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0902 10 |
- Green tea (not fermented) in immediate packings of a content not exceeding 3 kg. |
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0902 10 10 |
--- Content not exceeding 25 g. |
Kg. | 100% | 100% less 26 paise per kg. | IGST: 5% |
0902 10 20 |
--- Content exceeding 25 g. but not exceeding 1 kg. |
Kg. | 100% | 100% less 26 paise per kg. | IGST: 5% |
0902 10 30 |
--- Content exceeding 1 kg. but not exceeding 3 kg. |
Kg. | 100% | 100% less 26 paise per kg. | IGST: 5% |
0902 10 90 |
--- Other |
Kg. | 100% | 100% less 26 paise per kg. | IGST: 5% |
0902 20 |
- Other green tea (not fermented) |
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0902 20 10 |
--- Green tea in packets with contents exceeding 3 kg. but not exceeding 20 kg. |
Kg. | 100% | 100% less 26 paise per kg. | IGST: 5% |
0902 20 20 |
--- Green tea in bulk |
Kg. | 100% | 100% less 26 paise per kg. | IGST: 5% |
0902 20 30 |
--- Green tea agglomerated in forms such as ball, brick and tablets |
Kg. | 100% | 100% less 26 paise per kg. | IGST: 5% |
0902 20 40 |
--- Green tea waste |
Kg. | 100% | 100% less 26 paise per kg. | IGST: 5% |
0902 20 90 |
--- Other |
Kg. | 100% | 100% less 26 paise per kg. | IGST: 5% |
0902 30 |
- Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg.: |
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0902 30 10 |
--- Content not exceeding 25g. |
Kg. | 100% | 100% less 26 paise per kg. | IGST: 5% |
0902 30 20 |
--- Content exceeding 25g. but not exceeding 1 kg. |
Kg. | 100% | 100% less 26 paise per kg. | IGST: 5% |
0902 30 30 |
--- Content exceeding 1 kg. but not exceeding 3 kg. |
Kg. | 100% | 100% less 26 paise per kg. | IGST: 5% |
0902 30 90 |
--- Other |
Kg. | 100% | 100% less 26 paise per kg. | IGST: 5% |
0902 40 |
- Other black tea (fermented) and other partly fermented tea |
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0902 40 10 |
--- Content exceeding 3 kg. but not exceeding 20 kg. |
Kg. | 100% | 100% less 26 paise per kg. | IGST: 5% |
0902 40 20 |
--- Black tea, leaf in bulk |
Kg. | 100% | 100% less 26 paise per kg. | IGST: 5% |
0902 40 30 |
--- Black tea, dust in bulk |
Kg. | 100% | 100% less 26 paise per kg. | IGST: 5% |
0902 40 40 |
--- Tea bags |
Kg. | 100% | 100% less 26 paise per kg. | IGST: 5% |
0902 40 50 |
--- Black tea, agglomerated in forms such as ball, brick and tablets |
Kg. | 100% | 100% less 26 paise per kg. | IGST: 5% |
0902 40 60 |
--- Black tea, waste |
Kg. | 100% | 100% less 26 paise per kg. | IGST: 5% |
0902 40 90 |
--- Other |
Kg. | 100% | 100% less 26 paise per kg. | IGST: 5% |
0903 00 00 |
Mate |
Kg. | 30% | 30% less 26 paise per kg. | IGST: 5% |
0904 |
Pepper of the genus Piper, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta |
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- Pepper: |
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0904 11 |
-- Neither crushed nor ground : |
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0904 11 10 |
--- Pepper, long |
Kg. | 70% | 62.5% |
BCD:
30% IGST: 5% |
0904 11 20 |
--- Light black pepper |
Kg. | 70% | 62.5% | IGST: 5% |
0904 11 30 |
--- Black pepper, garbled |
Kg. | 70% | 62.5% | IGST: 5% |
0904 11 40 |
--- Black pepper ungarbled |
Kg. | 70% | 62.5% | IGST: 5% |
0904 11 50 |
--- Green pepper, dehydrated |
Kg. | 70% | 62.5% | IGST: 5% |
0904 11 60 |
--- Pepper pinheads |
Kg. | 70% | 62.5% | IGST: 5% |
0904 11 70 |
--- Green pepper, frozen or dried |
Kg. | 70% | 62.5% | IGST: 5% |
0904 11 80 |
--- Pepper other than green, frozen |
Kg. | 70% | 62.5% | IGST: 5% |
0904 11 90 |
--- Other |
Kg. | 70% | 62.5% | IGST: 5% |
0904 12 00 |
-- Crushed or ground |
Kg. | 70% | 62.5% | IGST: 5% |
- Fruits of the genus Capsicum or of the genus Pimenta | |||||
0904 21 |
-- Dried neither crushed nor ground |
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0904 21 10 | -- Of genus Capsicum | Kg. | 70% | - | IGST: 5% |
0904 21 20 | -- Of genus Pimenta | Kg. | 70% | - | IGST: 5% |
0904 22 | -- Crushed or ground | Kg. | 70% | - | IGST: 5% |
-- Of genus Capsicum : | |||||
0904 22 11 | -- Chilly powder | Kg. | 70% | - | IGST: 5% |
0904 22 19 | -- Other | Kg. | 70% | - | IGST: 5% |
-- Of genus Pimenta | |||||
0904 22 21 | -- Powder | Kg. | 70% | - | IGST: 5% |
0904 22 29 | -- Other | Kg. | 70% | - | IGST: 5% |
0905 |
Vanilla |
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0905 10 00 |
-- Neither crushed n or ground |
Kg. | 30% | - | IGST: 5% |
0905 20 00 |
- Crushed or ground |
Kg. | 30% | - | IGST: 5% |
0906 |
Cinnamon and cinnamon-tree flowers |
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Neither crushed nor ground : |
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0906 11 |
--Cinnamon (Cinnamomum zeylanicum Blume) |
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0906 11 10 |
---Cinnamon bark |
Kg. | 30% | 22.5% | IGST: 5% |
0906 11 20 |
---Cinnamon tree flowers |
Kg. | 30% | 22.5% | IGST: 5% |
0906 11 90 |
---Other |
Kg. | 30% | 22.5% | IGST: 5% |
0906 19 |
- -Other: |
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0906 19 10 |
---cassia |
Kg. | 30% | 22.5% | IGST: 5% |
0906 19 90 |
---other |
Kg. | 30% | 22.5% | IGST: 5% |
0906 20 00 | --Crushed or ground | Kg. | 30% | 22.5% | IGST: 5% |
0907 |
Cloves (whole fruit, cloves and stems) |
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0907 10 |
-- Neither crushed nor ground : |
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0907 10 10 |
--- Extracted |
Kg. | 70% | 62.5% |
BCD: 35% IGST: 5% |
0907 10 20 |
--- Not extracted (other than stem) |
Kg. | 70% | 62.5% |
BCD: 35% IGST: 5% |
0907 10 30 |
--- Stems |
Kg. | 70% | 62.5% |
BCD: 35% IGST: 5% |
0907 10 90 |
--- Other |
Kg. | 70% | 62.5% |
BCD: 35% IGST: 5% |
0907 20 00 | -- Crushed or ground | Kg. | 70% | 62.5% |
BCD: 35% IGST: 5% |
0908 |
Nutmeg, mace and cardamoms |
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- Nutmeg : |
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0908 11 | -- Neither crushed nor ground : | ||||
0908 11 10 |
--- In shell |
Kg. | 30% | 22.5% | IGST: 5% |
0908 11 20 |
--- Shelled |
Kg. | 30% | 22.5% | IGST: 5% |
0908 12 00 |
- Crushed or ground |
Kg. | 30% | 22.5%- | IGST: 5% |
Mace: | |||||
0908 21 00 | -- Neither crushed nor ground | Kg. | 30% | - |
BCD:
22.5 per
cent ad valorem on specified countries IGST: 5% |
0908 22 00 | -- Crushed or ground | Kg. | 30% | - | IGST: 5% |
|
- Cardamoms : |
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0908 31 | -- Neither crushed nor ground | ||||
0908 31 10 |
--- Large (amomum) |
Kg. | 70% | 62.5% | IGST: 5% |
0908 31 20 |
--- Small (elettaria), alleppey green |
Kg. | 70% | 62.5% | IGST: 5% |
0908 31 30 |
--- Small, coorg green |
Kg. | 70% | 62.5% | IGST: 5% |
0908 31 40 |
--- Small, bleached, half-bleached or bleachable |
Kg. | 70% | 62.5% | IGST: 5% |
0908 31 50 |
--- Small (mixed) |
Kg. | 70% | 62.5% | IGST: 5% |
0908 31 90 |
--- Other |
Kg. | 70% | 62.5% | IGST: 5% |
0908 32 | - Crushed or ground : | ||||
0908 32 10 |
--- Powder |
Kg. | 70% | 62.5% | IGST: 5% |
0908 32 20 |
--- Small Cardamom seeds |
Kg. | 70% | 62.5% | IGST: 5% |
0908 32 30 | -- Cardamom husk | Kg. | 70% | 62.5% | IGST: 5% |
0908 32 90 | - Other | Kg. | 70% | 62.5% | IGST: 5% |
0909 |
Seeds of anise, badian, fennel, coriander, cumin, or caraway; juniper berries |
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- Seeds of coriander : |
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0909 21 |
-- Neither crushed nor ground : |
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0909 21 10 |
---- Of seed quality |
Kg. | 30% | - | IGST: 5% |
0909 21 90 |
---- Other |
Kg. | 30% | - | IGST: 5% |
0909 22 00 | -- Crushed or ground | Kg. | 30% | - | IGST: 5% |
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--- Seeds of Cumin : |
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0909 31 | -- Neither crushed nor ground : | ||||
-- Cumin black: | |||||
0909 31 11 |
---- Of seed quality |
Kg. | 30% | - | IGST: 5% |
0909 31 19 |
---- Other |
Kg. | 30% | - | IGST: 5% |
-- Cumin other than black : | |||||
0909 31 21 |
--- Of seed quality |
Kg. | 30% | - | IGST: 5% |
0909 31 29 |
--- Other |
Kg. | 30% | - | IGST: 5% |
0909 32 00 | -- Crushed or ground | Kg. | 30% | - | IGST: 5% |
--- Seeds of anise, dadian, caraway or fennel, juniper berries : | |||||
0909 61 |
-- Neither crushed nor ground : |
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|
--- Seeds of anise : |
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0909 61 11 |
---- Of seed quality |
Kg. | 30% | - | IGST: 5% |
0909 61 19 |
---- Other |
Kg. | 30% | - | IGST: 5% |
|
--- Seeds of badian : |
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0909 61 21 |
---- Of seed quality |
Kg. | 30% | - | IGST: 5% |
0909 61 29 |
---- Other |
Kg. | 30% | - | IGST: 5% |
|
- Seeds of caraway or fennel : |
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0909 61 31 |
--- Of seed quality |
Kg. | 30% | - | IGST: 5% |
0909 61 39 |
--- Other |
Kg. | 30% | - | IGST: 5% |
|
- Juniper berries : |
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0909 61 41 |
---- Of seed quality |
Kg. | 30% | - | IGST: 5% |
0909 61 49 |
---- Other |
Kg. | 30% | - | IGST: 5% |
0909 62 |
--- Crushed or ground : |
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0909 62 10 |
-- Anise |
Kg. | 30% | - | IGST: 5% |
0909 62 20 |
-- Badian |
Kg. | 30% | - | IGST: 5% |
0909 62 30 | -- Caraway or fennel : | Kg. | 30% | - | IGST: 5% |
0909 62 40 | -- Juniper berries : | Kg. | 30% | - | IGST: 5% |
0910 |
Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices |
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|
- Ginger : |
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0910 11 | -- Neither crushed nor ground : | ||||
0910 11 10 |
--- Fresh |
Kg. | 30% | - | |
0910 11 20 |
--- Dried, unbleached |
Kg. | 30% | - | IGST: 5% |
0910 11 30 |
--- Dried, bleached |
Kg. | 30% | - | IGST: 5% |
0910 11 90 |
--- Other |
Kg. | 30% | - | IGST: 5% |
0910 12 | --- Crushed or ground : | ||||
0910 12 10 | -- Powder | Kg. | 30% | - | IGST: 5% |
0910 12 90 | -- Other | Kg. | 30% | - | IGST: 5% |
0910 20 |
- Saffron : |
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0910 20 10 |
--- Saffron stigma |
Kg. | 30% | - | IGST: 5% |
0910 20 20 |
--- Saffron stamen |
Kg. | 30% | - | IGST: 5% |
0910 20 90 |
--- Other |
Kg. | 30% | - | IGST: 5% |
0910 30 |
- Turmeric (curcuma) |
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0910 30 10 |
--- Fresh |
Kg. | 30% | - | |
0910 30 20 |
--- Dried |
Kg. | 30% | - | IGST: 5% |
0910 30 30 |
--- Powder |
Kg. | 30% | - | IGST: 5% |
0910 30 90 |
--- Other |
Kg. | 30% | - | IGST: 5% |
|
- Other spices: |
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0910 91 00 |
- Mixtures referred to in Note 1(b) to this chapter |
Kg. | 30% | - | IGST: 5% |
0910 99 |
-- Other : |
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|
--- Seed : |
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0910 99 11 |
---- Celery |
Kg. | 30% | - | IGST: 5% |
0910 99 12 |
---- Fenugreek |
Kg. | 30% | - | IGST: 5% |
0910 99 13 |
---- Dill |
Kg. | 30% | - | IGST: 5% |
0910 99 14 |
---- Ajwain |
Kg. | 30% | - | IGST: 5% |
0910 99 15 |
---- Cassia torea |
Kg. | 30% | - | IGST: 5% |
0910 99 19 |
---- Other |
Kg. | 30% | - | IGST: 5% |
|
--- Powder : |
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0910 99 21 |
---- Cassia |
Kg. | 30% | - | IGST: 5% |
0910 99 23 |
---- Celery |
Kg. | 30% | - | IGST: 5% |
0910 99 24 |
---- Fenugreek |
Kg. | 30% | - | IGST: 5% |
0910 99 25 |
---- Dill |
Kg. | 30% | - | IGST: 5% |
0910 99 26 |
---- Poppy |
Kg. | 30% | - | IGST: 5% |
0910 99 27 |
---- Mustard |
Kg. | 30% | - | IGST: 5% |
0910 99 29 |
---- Other |
Kg. | 30% | - | IGST: 5% |
|
--- Husk : |
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0910 99 39 |
---- Other |
Kg. | 30% | - | IGST: 5% |
0910 99 90 |
--- Other |
Kg. | 30% | - | IGST: 5% |
Exemptions
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.