CHAPTER 12 (Chapter Notes)
|
Tariff Item. |
Description of article |
Units | Rate of Duty | ||
| Standard | Preferential Areas | Effective rate of duty | |||
| (1) |
(2) |
(3) | (4) | (5) | (6) |
| 1201 | Soya beans, whether or not broken | ||||
| 1201 10 00 | --- Seed | Kg. | 45% | 20% | IGST: 5% |
| 1201 90 00 | --- Other | Kg. | 45% | 20% | IGST: 5% |
| 1202 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken | ||||
| 1202 30 | - seed : | ||||
| 1202 30 10 | --- H.P.S. | Kg. | 30% | 20% | IGST: 5% |
| 1202 30 90 | ---- Other | Kg. | 30% | 20% | IGST: 5% |
| --- Other: | |||||
| 1202 41 | -- In shell : | ||||
| 1202 41 10 | --- H.P.S. | Kg. | 30% | 20% | IGST: 5% |
| 1202 41 90 | ---- Other | Kg. | 30% | 20% | IGST: 5% |
| 1202 42 | - Shelled, whether or not broken : | ||||
| 1202 42 10 | --- Kernels, H.P.S. | Kg. | 30% | 20% | IGST: 5% |
| 1202 42 20 | --- Kernels, other | Kg. | 30% | 20% | IGST: 5% |
| 1202 42 90 | --- Other | Kg. | 30% | 20% | IGST: 5% |
| 1203 00 00 | Copra | Kg. | 70% | 60% | IGST: 5% |
| 1204 | Linseed, whether or not broken | ||||
| 1204 00 | - Linseed, whether or not broken: | ||||
| 1204 00 10 | --- Of seed quality | Kg. | 30% | 20% | IGST: 5% |
| 1204 00 90 | --- Other | Kg. | 30% | 20% | IGST: 5% |
| 1205 | Rape or colza seeds, whether or not broken | ||||
| 1205 10 00 | - Low erucic acid rape or colza seeds | Kg. | 30% | 20% | IGST: 5% |
| 1205 90 00 | - Other | Kg. | 30% | 20% | IGST: 5% |
| 1206 | Sunflower seeds, whether or not broken | ||||
| 1206 00 | - Sunflower seeds, whether or not broken: | ||||
| 1206 00 10 | --- Of seed quality | Kg. | 30% | 20% | IGST: 5% |
| 1206 00 90 | --- Other | Kg. | 30% | 20% | IGST: 5% |
| 1207 | Other oil seeds and oleaginous fruits, whether or not broken | ||||
| 1207 10 | - Palm nuts and kernels : | ||||
| 1207 10 10 | - Palm nuts | Kg. | 30% | 20% | IGST: 5% |
| 1207 10 90 | - Palm kernels | Kg. | 30% | 20% | IGST: 5% |
| - Cotton seeds : | |||||
| 1207 21 00 | --- Seed | Kg. | 30% | 20% | IGST: 5% |
| 1207 29 00 | --- Other | Kg. | 30% | 20% | IGST: 5% |
| 1207 30 | --Castor oil seeds | ||||
| 1207 30 10 | --- Of seed quality | Kg. | 30% | 20% | IGST: 5% |
| 1207 30 90 | --- Other | Kg. | 30% | 20% | IGST: 5% |
| 1207 40 | - Sesamum seeds : | ||||
| 1207 40 10 | --- Of seed quality | Kg. | 30% | 20% | IGST: 5% |
| 1207 40 90 | --- Other | Kg. | 30% | 20% | IGST: 5% |
| 1207 50 | - Mustard seeds : | ||||
| 1207 50 10 | --- Of seed quality | Kg. | 30% | 20% | IGST: 5% |
| 1207 50 90 | --- Other | Kg. | 30% | 20% | IGST: 5% |
| 1207 60 | - Safflower (Carthamus tinctorius) seeds: | ||||
| 1207 60 10 | --- Of seed quality | Kg. | 30% | 20% | IGST: 5% |
| 1207 60 90 | --- Other | Kg. | 30% | 20% | IGST: 5% |
| 1207 70 | - Melon seeds: | ||||
| 1207 70 10 | --- Of seed quality | Kg. | 30% | 20% | IGST: 5% |
| 1207 70 90 | --- Other | Kg. | 30% | 20% | IGST: 5% |
| -Other: | |||||
| 1207 91 00 | -- Poppy seeds | Kg. | 70% | 60% |
BCD:
20% IGST: 5% |
| 1207 99 | -- Other : | ||||
| 1207 99 10 | --- Ajams | Kg. | 30% | 20% | IGST: 5% |
| 1207 99 20 | --- Mango kernel | Kg. | 30% | 20% | IGST: 5% |
| 1207 99 30 | --- Niger seed | Kg. | 30% | 20% | IGST: 5% |
| 1207 99 40 | --- Kokam | Kg. | 30% | 20% | IGST: 5% |
| 1207 99 90 | --- Other | Kg. | 30% | 20% | IGST: 5% |
| 1208 | Flours and meals of oil seeds or oleaginous fruits, other than those of mustard | ||||
| 1208 10 00 | - Of soya beans | Kg. | 30% | - | IGST: 5% |
| 1208 90 00 | - Others | Kg. | 30% | - | IGST: 5% |
| 1209 | Seeds, fruit and spores, of a kind used for sowing | ||||
| 1209 10 00 | - Sugar beet seed | Kg. | 30% | - |
BCD: 15% IGST: 5% |
| - Seeds of forage plants : | |||||
| 1209 21 00 | -- Lucerne (alfalfa) seed | Kg. | 30% | - |
BCD: 15% IGST: 5% |
| 1209 22 00 | -- Clover (Trifolium spp.) seeds | Kg. | 30% | - |
BCD: 15% BCD: 50% concession on specified countries IGST: 5% |
| 1209 23 00 | -- Fescue seed | Kg. | 30% | - |
BCD: 15% IGST: 5% |
| 1209 24 00 | -- Kentucky blue grass (Poa pratensis L.) seed | Kg. | 30% | - |
BCD: 15% IGST: 5% |
| 1209 25 00 | -- Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds | Kg. | 30% | - |
BCD: 15% IGST: 5% |
| 1209 29 | -- Other : | ||||
| 1209 29 10 | --- Australian lupin seeds | Kg. | 30% | - |
BCD: 15% IGST: 5% |
| 1209 29 90 | --- Other | Kg. | 30% | - |
BCD: 15% IGST: 5% |
| 1209 30 00 | - Seeds of herbaceous plants cultivated principally for their flowers | Kg. | 30% | - |
BCD: 15% BCD: 50% concession on specified countries IGST: 5% |
| - Other: | |||||
| 1209 91 | -- Vegetable seeds : | ||||
| 1209 91 10 | --- Of Cabbage | Kg. | 10% | - |
BCD: 5% BCD: 50% concession on specified countries IGST: 5% |
| 1209 91 20 | --- Of Cauliflower | Kg. | 10% | - |
BCD: 5% BCD: 50% concession on specified countries IGST: 5% |
| 1209 91 30 | --- Of Onion | Kg. | 10% | - |
BCD: 5% BCD: 50% concession on specified countries IGST: 5% |
| 1209 91 40 | --- Of Pea | Kg. | 10% | - |
BCD: 5% BCD: 50% concession on specified countries IGST: 5% |
| 1209 91 50 | -- Of Radish | Kg. | 10% | - |
BCD: 5% BCD: 50% concession on specified countries IGST: 5% |
| 1209 91 60 | --- Of Tomato | Kg. | 10% | - |
BCD: 5% BCD: 80% concession on specified countries IGST: 5% |
| 1209 91 70 | --of chilly of genus Capsicum | Kg. | 10% | - |
BCD: 5% IGST: 5% |
| 1209 91 90 |
--- Other | Kg. | 10% | - |
BCD: 5% BCD: 50% concession on specified countries IGST: 5% |
| 1209 99 | -- Other : | ||||
| 1209 99 10 | --- Fruit seeds for planting or sowing | Kg. | 10% | - |
BCD: 5% BCD: 50% concession on specified countries IGST: 5% |
| 1209 99 90 | --- Others | Kg. | 10% | - |
BCD: 5% BCD: 50% concession on specified countries IGST: 5% |
| 1210 | Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin | ||||
| 1210 10 00 | - Hop cones, neither ground nor powdered nor in the form of pellets | Kg. | 30% | - | |
| 1210 20 00 | - Hop cones, ground, powdered or in the form of pellets; lupulin | Kg. | 30% | - | IGST: 5% |
| 1211 | Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered | ||||
| 1211 20 00 | - Ginseng roots | Kg. | 30% | - | |
| 1211 30 00 | -Coca leaf | Kg. | 30% | - |
BCD:
15% IGST: 5% |
| 1211 40 00 | -Poppy straw | Kg. | 30% | - |
BCD:
15% IGST: 5% |
| 1211 50 00 | ---Ephedra | Kg. | 30% | - |
BCD:
15% IGST: 5% |
| 1211 60 00 | - Bark of African cherry (Prunus africana) | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 | - Other : | ||||
| --- Seeds : | |||||
| 1211 90 11 | ---- Ambrette seeds | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 12 | ---- Nuxvomica, dried ripe seeds | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 13 | ---- Psyllium seed (isobgul) | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 14 | ---- Neem seed | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 15 | ---- Jojoba seed | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 19 | ---- Other | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| --- Leaves, powder, flowers and pods : | |||||
| 1211 90 21 | ---- Belladona leaves | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 22 | ---- Senna leaves and pods | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 23 | ---- Neem leaves, powder | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 24 | ---- Gymnema powder | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 25 | ---- Cubeb powder | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 26 | ---- Pyrethrum | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 29 | ---- Other | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| --- Bark, husk and rind : | |||||
| 1211 90 31 | ---- Cascara sagrada bark | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 32 | ---- Psyllium husk (isobgul husk) | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 33 | ---- Camboge fruit rind | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 39 | ---- Other | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| --- Roots and rhizomes : | |||||
| 1211 90 41 | ---- Belladona roots | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 42 | ---- Galangal rhizomes and roots | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 43 | ---- Ipecac dried rhizome and roots | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 44 | ---- Serpentina roots (rowwalfia serpentina and other species of rowwalfias) | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 45 | ---- Zedovary roots | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 46 | ---- Kuth root | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 47 | ---- Sarasaparilla roots | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 48 | ---- Sweet flag rhizomes | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 49 | ---- Other | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 50 | --- Sandalwood chips and dust | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 60 | --- Vinca rosea herbs | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 70 | --- Mint including leaves (all species) | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 80 | --- Agarwood | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| --- Other : | |||||
| 1211 90 91 | ---- Chirata | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 92 | ---- Tukmaria | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 93 | ---- Unab (Indian Jujuba or Chinese dates) | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 94 | ---- Basil, hyssop, rosemary, sage and savory | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 95 | ---- Lovage | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 96 | ---- Gareenia | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1211 90 99 | ---- Other | Kg. | 30% | - |
BCD:
15% BCD: 50% concession on specified countries IGST: 5% |
| 1212 | Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included | ||||
| - Seaweeds and other algae : | |||||
| 1212 21 | - Fit for human consumption : | ||||
| 1212 21 10 | --- Seaweeds | Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 5% |
| 1212 21 90 | --- Other algae | Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 5% |
| 1212 29 | -- Other : | ||||
| 1212 29 10 | --- Seaweeds | Kg. | 30% | - | IGST: 5% |
| 1212 29 90 | --- Other algae | Kg. | 30% | - | IGST: 5% |
| 1212 91 00 | -- Sugar beet | Kg. | 30% | - | IGST: 5% |
| 1212 92 00 | - Locust beans (carob) | Kg. | 30% | - | IGST: 5% |
| 1212 93 00 | - Sugar cane | Kg. | 30% | - | IGST: 5% |
| 1212 94 00 | - Chicory roots | Kg. | 30% | - | IGST: 5% |
| 1212 99 | -- Other : | ||||
| 1212 99 10 | --- Kokam (cocum) flowers | Kg. | 30% | - | IGST: 5% |
| 1212 99 20 | --- Mohua flowers | Kg. | 30% | - | IGST: 5% |
| 1212 99 90 | --- Other | Kg. | 30% | - | IGST: 5% |
| 1213 00 00 | Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets | Kg. | 30% | - | |
| 1214 | Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets | ||||
| 1214 10 00 | - Lucerne (alfalfa) meal and pellets | Kg. | 30% | - | |
| 1214 90 00 | - Other | Kg. | 30% | - | BCD: 50% concession on specified countries |
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.