CHAPTER 15 (Chapter Notes)

Relevant Judgements

Tariff Item.

Description of article

Units

Rate of Duty

 

 

 

Standard

Preferential Areas

Effective rate of duty

(1)

(2)

(3)

(4)

(5)

(6)

1501 

Pig fat (including lard) and poultry fat, other than that of heading No. 0209 or 1503 

 

 

 

 

1501 10 00 

-- Lard

Kg,

30%

-

IGST: 12%

1501 20 00

-- Other Pig Fat

Kg,

30%

-

IGST: 12%

1501 90 00

-- Other

Kg,

30%

-

IGST: 12%

1502 

Fats of bovine animals, sheep or goats, other than those of heading No. 1503 

 

 

 

 

1502 10

-- Tallow : 

 

 

 

 

1502 10 10

--- Mutton tallow

Kg,

15%

-

IGST: 12%

1502 10 90

--- other

Kg,

15%

-

IGST: 12%

1502 90

--- Other

 

 

 

 

1502 90 10

-- Unrendered Fats

Kg,

15%

-

IGST: 12%

1502 90 20

-- Rendered Fats or Solvent extraction Fats

Kg,

15%

-

IGST: 12%

1502 90 90

-- Other

Kg,

15%

-

IGST: 12%

1503 00 00 

Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared 

Kg,

30%

-

IGST: 12%

1504

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified 

 

 

 

 

1504 10

- Fish-liver oils and their fractions :

 

 

 

 

1504 10 10

--- Cod liver oil

Kg,

30%

-

BCD: 50% concession on specified countries
IGST:
12%

 

--- Other :

 

 

 

 

1504 10 91

---- Squid liver oil

Kg,

30%

-

IGST: 12%

1504 10 99

---- Other

Kg,

30%

-

IGST: 12%

1504 20

- Fats and oils and their fractions, of fish, other than liver oils 

 

 

 

 

1504 20 10

--- Fish body oil

Kg,

30%

-

BCD: 50% concession on specified countries
IGST:
12%

1504 20 20

--- Fish lipid oil

Kg,

30%

-

BCD: 50% concession on specified countries
IGST:
12%

1504 20 30

--- Sperm oil

Kg,

30%

-

IGST: 12%

1504 20 90

--- Other

Kg,

30%

-

IGST: 12%

1504 30 00 

- Fats and oils and their fractions, of marine mammals 

Kg,

30%

-

IGST: 12%

1505

Wool grease and fatty substances derived therefrom (including lanolin) 

 

 

 

 

1505 00

- Wool grease and fatty substances derived therefrom (including lanolin) :

 

 

 

 

1505 00 10 

--- Wool alcohol (including lanolin alcohol)

Kg,

30%

-

BCD: 15%
BCD: 10% concession on specified countries
IGST: 12%

1505 00 20 

--- Wool grease, crude 

Kg,

30%

-

BCD: 15%
IGST: 12%

1505 00 90 

--- Other 

Kg,

30%

-

BCD: 15%
IGST: 12%

1506

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified 

 

 

 

 

1506 00

- Other animal fats and oils and their fractions, whether or not refined, but not chemically modified :

 

 

 

 

1506 00 10

--- Neats Foot oil and fats from bone or waste

Kg,

30%

-

IGST: 12%

1506 00 90

--- Other

Kg,

30%

-

IGST: 12%

1507

- Soya-bean oil and its fractions, whether or not refined, but not chemically modified 

 

 

 

 

1 1507 10 00 

- Crude oil, whether or not degummed 

Kg,

3[Nil]

old[45%]

35%

BCD:

2[2.5%]

old[15%]
BCD:
10% concession on specified countries
IGST: 5%

CESS: See Extract

1507 90

- Other :

 

 

 

 

1507 90 10

--- Edible grade

Kg,

3[17.5%]

old[45%]

35%

BCD:

2[32.5%]

old[45%]
IGST: 5%

1507 90 90

--- Other

Kg,

45%

35%

IGST: 5%

1508

Ground-nut oil and its fractions, whether or not refined, but not chemically modified 

 

 

 

 

1508 10 00 

- Crude oil 

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1508 90

- Other :

 

 

 

 

1508 90 10

--- Deodorized (Salad Oil)

Kg,

100%

90%

BCD: See Extract
IGST: 5%

 

--- Other :

 

 

 

 

1508 90 91

---- Edible grade

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1508 90 99

---- Other

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1509

Olive oil and its fractions, whether or not refined, but not chemically modified 

 

 

 

 

deleted[1509 10 00 

- Virgin 

Kg,

45%

35%

BCD: See Extract
IGST: 5%]
1509 20 00 - Extra virgin olive oil Kg,

45%

35% BCD: See Extract
IGST: 5%
1509 30 00 - Virgin olive oil Kg,

45%

35% BCD: See Extract
IGST: 5%
1509 40 00 - Other virgin olive oil Kg,

45%

35% BCD: See Extract
IGST: 5%

1509 90

-Other :

 

 

 

 

1509 90 10

--- Edible grade

Kg,

40%

30%

BCD: See Extract
BCD:
10% concession on specified countries
IGST: 5%

1509 90 90

--- Other

Kg,

40%

30%

BCD: See Extract
BCD:
10% concession on specified countries
IGST: 5%

deleted[1510

Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading  1509 

 

 

 

 

1510 00

--Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 :

 

 

 

 

1510 00 10

--- Crude oil

Kg,

45%

35%

BCD: See Extract
IGST: 5%

 

--- Other :

 

 

 

 

1510 00 91

---- Edible grade

Kg,

45%

35%

BCD: See Extract
 

1510 00 99

---- Other

Kg,

45%

35%

BCD: See Extract
IGST: 5%]]

1510

OTHER OILS AND THEIR FRACTIONS, OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF THESE OILS OR FRACTIONS WITH OILS OR FRACTIONS OF HEADING 1509

       
1510 10 00 -  Crude olive pomace oil kg 45% 35% BCD: See Extract
IGST: 5%
1510 90 - Other:        
1510 90 10 --- Refined olive pomace oil kg 45% 35% BCD: See Extract
IGST: 5%
1510 90 90 --- Other kg 45% 35% BCD: See Extract
IGST: 5%

1511

Palm oil and its fractions, whether or not refined, but not chemically modified 

 

 

 

 

1 1511 10 00 

- Crude oil 

Kg,

3[Nil]

old[100%]

90%

BCD: 2[2.5%]

old[15%]
IGST: 5%

CESS: See Extract

1511 90

- Other :

 

 

 

 

1 1511 90 10

--- Refined bleached deodorised palm oil

Kg,

3[17.5%]

old[100%]

90%

BCD:

2[32.5%]

old[54%]
IGST: 5%

1 1511 90 20

--- Refined bleached deodorised palmolein

Kg,

3[17.5%]

old[100%]

90%

BCD:

2[32.5%]

old[54%]
IGST: 5%

1511 90 30

--- Refined bleached deodorised palm stearin

Kg,

3[17.5%]

old[100%]

90%

BCD:

2[32.5%]

old[54%]
IGST: 5%

1 1511 90 90

--- Other

Kg,

3[17.5%]

old[100%]

90%

BCD:

2[32.5%]

old[54%]
IGST: 5%

1512

Sunflower-seed, safflower or cottonseed oil and fractions thereof, whether or not refined, but not chemically modified 

 

 

 

 

 

- Sunflower-seed or safflower oil and fractions thereof: 

 

 

 

 

1512 11

-- Crude oil :

 

 

 

 

1512 11 10

-- Sunflower seed oil

Kg,

3[Nil]

old[100%]

90%

BCD:

2[2.5%]

old[15%
IGST: 5%

CESS:
See Extract

1512 11 20

-- Safflower seed oil (kardi seed oil)

Kg,

100%

90%

BCD: See Notification
IGST: 5%

1512 19

-- Other :

 

 

 

 

1512 19 10

-- Sunflower oil, edible grade

Kg,

3[17.5%]

old[100%]

90%

BCD:

2[32.5%]

old[45%]
IGST: 5%

1512 19 20

-- Sunflower oil, non-edible grade (other than crude  oil)

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1512 19 30

---- Safflower oil, edible grade

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1512 19 40

- - - Safflower oil, non-edible grade

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1512 19 90

---  Other

Kg,

100%

90%

BCD: See Extract
IGST: 5%

 

- Cotton-seed oil and its fractions :

 

 

 

 

1512 21 00 

-- Crude oil, whether or not gossypol has been removed 

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1512 29

-- Other :

 

 

 

 

1512 29 10

--- Edible grade

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1512 29 90

--- Other

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1513

Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified 

 

 

 

 

 

- Coconut (copra) oil and its fractions:

 

 

 

 

1513 11 00 

-- Crude oil 

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1513 19 00 

-- Other 

Kg,

100%

90%

BCD: See Extract
IGST: 5%

 

- Palm kernel or babassu oil and fractions thereof:

 

 

 

 

1513 21

-- Crude oil :

 

 

 

 

1513 21 10

--- Palm kernel oil

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1513 21 20

--- Babassu oil

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1513 29

-- Other :

 

 

 

 

1513 29 10

--- Palm kernel oil and its fractions

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1513 29 20

--- Babassu oil and its fractions edible grade

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1513 29 30

--- Babassu oil and its fractions, other than edible grade

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1513 29 90

--- Other

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1514

Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified 

 

 

 

 

 

- Low erucic acid rape or colza oil and its fractions :

 

 

 

 

1514 11

--  Crude oil :

 

 

 

 

1514 11 10

--- Colza oil

Kg,

75%

65%

BCD: 35%
IGST: 5%

1514 11 20

--- Rape oil

Kg,

75%

65%

BCD: 35%
IGST: 5%

1514 11 90

--- Other

Kg,

75%

65%

BCD: 35%
IGST: 5%

1514 19

-- Other :

 

 

 

 

1514 19 10

--- Refined colza oil of edible grade

Kg,

75%

65%

BCD: See Notification
IGST:
5%

1514 19 20

--- Refined rapeseed oil of edible grade

Kg,

75%

65%

BCD: See Notification
IGST:
5%

1514 19 90

--- Other

Kg,

75%

65%

BCD: See Notification
IGST:
5%

 

- Other :

 

 

 

 

1514 91

-- Crude oil :

 

 

 

 

1514 91 10

--- Colza oil

Kg,

75%

65%

BCD: 35%
IGST: 5%

1514 91 20

--- Mustard oil

Kg,

75%

65%

BCD: 35%
IGST: 5%

1514 91 90

--- Rapeseed oil

Kg,

75%

65%

BCD: 35%
IGST: 5%

1514 99

-- Other :

 

 

 

 

1514 99 10

--- Refined colza oil of edible grade

Kg,

75%

65%

BCD: See Notification
IGST:
5%

1514 99 20

--- Refined mustard oil of edible grade

Kg,

75%

65%

BCD: See Notification
IGST:
5%

1514 99 30

--- Refined rapeseed oil of edible grade

Kg,

75%

65%

BCD: See Notification
IGST:
5%

1514 99 90

--- Other

Kg,

75%

65%

BCD: See Notification
IGST:
5%

1515

Other fixed vegetable or microbial fats old[vegetable fats] and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified 

 

 

 

 

 

- Linseed oil and its fractions :

 

 

 

 

1515 11 00 

-- Crude oil 

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1515 19

-- Other :

 

 

 

 

1515 19 10

--- Edible grade

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1515 19 90

--- Other

Kg,

100%

90%

BCD: See Extract
IGST: 5%

 

- Maize (corn) oil and its fractions :

 

 

 

 

1515 21 00 

-- Crude oil 

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1515 29

--Other :

 

 

 

 

1515 29 10

--- Edible grade

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1515 29 90

--- Other

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1515 30

- Castor oil and its fractions :

 

 

 

 

1515 30 10

--- Edible grade

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1515 30 90

--- Other

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1515 50

- Sesame oil and its fractions :

 

 

 

 

1515 50 10

--- Crude oil

Kg,

100%

90%

BCD: See Extract
IGST: 5%

 

--- Other :

 

 

 

 

1515 50 91

---- Edible grade

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1515 50 99

---- Other

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1515 60 00 - Microbial fats and oils and their fractions kg. 100% 90% BCD: See Extract
IGST: 5%

1515 90

- Other :

 

 

 

 

1515 90 10

--- Fixed vegetable oils, namely the following : chul moogra oil, mawra oil, kokam oil, tobacco seed oil, sal oil.

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1515 90 20

--- Fixed vegetable oils, namely the following : neem seed oil, karanj oil, silk cotton seed oil, khakhon oil, water melon oil, kusum oil, rubber seed oil, dhup oil, undi oil, maroti oil, pisa oil, nahar oil

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1515 90 30

--- Fixed vegetable oils, namely the following : cardamom oil, chillies or capsicum oil, turmeric oil, ajwain seed oil, niger seed oil, garlic oil

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1515 90 40

--- Fixed vegetable oils of edible grade namely the following : mango kernel oil, Mahua oil, rice bran oil

Kg,

100%

90%

BCD: See Extract
IGST: 5%

 

-- Other :

 

 

 

 

1515 90 91

---- Edible grade

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1515 90 99

---- Other

Kg,

100%

90%

BCD: See Extract
IGST: 5%

1516

Animal or vegetable or microbial fats old[vegetable fats] and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared 

 

 

 

 

1516 10 00 

- Animal fats and oils and their fractions 

Kg,

100%

-

BCD: 30%
IGST: See Extract

1516 20

- Vegetable fats and oils and their fractions :

 

 

 

 

 

--- Cotton seed oil :

 

 

 

 

1516 20 11

---- Edible grade

Kg,

100%

-

BCD: See Extract
IGST: See Extract

1516 20 19

---- Other

Kg,

100%

-

BCD: See Extract
IGST: See Extract

 

--- Groundnut oil :

 

 

 

 

1516 20 21

---- Edible grade

Kg,

100%

-

BCD: See Extract
IGST: See Extract

1516 20 29

---- Other

Kg,

100%

-

BCD: See Extract
IGST: See Extract

 

--- Hydrogenated castor oil (opal-wax) :

 

 

 

 

1516 20 31

---- Edible grade

Kg,

100%

-

BCD: See Extract
IGST: See Extract

1516 20 39

---- Other

Kg,

100%

-

BCD: See Extract
IGST: See Extract

 

--- Other :

 

 

 

 

1516 20 91

---- Edible grade

Kg,

100%

-

BCD: See Extract
IGST: See Extract

1516 20 99

---- Other

Kg,

100%

-

BCD: See Extract
IGST: See Extract
1516 30 00 -  Microbial fats and oils and their fractions

kg.

30%

-

BCD: See Extract
IGST: See Extract

1517

MARGARINE; EDIBLE MIXTURE OR PREPARATIONS OF ANIMAL, VEGETABLE O R M I C R O B I A L FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, OTHER THAN EDIBLE FATS AND O I L S OR THEIR FRACTIONS OF HEADING 1516

old[Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No. 1516]

 

 

 

 

1517 10

- Margarine, excluding liquid margarine :

 

 

 

 

1517 10 10

--- Of animal origin

Kg,

100%

-

BCD: 30%
IGST: See Extract

 

--- Of vegetable origin :

 

 

 

 

1517 10 21

---- Edible grade

Kg,

100%

-

BCD: 45%
IGST: See Extract

1517 10 22

---- Linoxyn

Kg,

100%

-

BCD: 30%
IGST: See Extract

1517 10 29

---- Other

Kg,

100%

-

BCD: 30%
IGST: See Extract

1517 90

- Other :

 

 

 

 

1517 90 10

--- Sal fat (processed or refined)

Kg,

100%

-

BCD: 45%
IGST: See Extract

1517 90 20

--Omitted

 *

 *

*

1517 90 30

--- Imitation lard of animal origin

Kg,

100%

-

BCD: 30%
IGST: See Extract

1517 90 40

--- Imitation lard of vegetable origin

Kg.

100%

-

BCD: 30%
IGST: See Extract

1517 90 90

--- Other

Kg.

100%

-

BCD: 30%
IGST: See Extract

1518

ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR FRACTIONS, BOILED, OXIDISED, DEHYDRATED, SULPHURISED, BLOWN, POLYMERISED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED, EXCLUDING THOSE OF HEADING 1516; INEDIBLE MIXTURES OR PREPARATIONS OF ANIMAL, VEGETABLE OR MICROBIAL FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED

old[Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of Heading No 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included ]

 

 

 

 

1518 00

-- Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of Heading No 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included :

 

 

 

 
           

 

--- Linseed oil :

 

 

 

 

1518 00 11

---- Edible grade

Kg.

100%

-

BCD: 45%
IGST: See Extract

1518 00 19

---- Other

Kg.

100%

-

BCD: See Extract
IGST:
See Extract

 

--- Castor oil, dehydrated :

 

 

 

 

1518 00 21

---- Edible grade

Kg.

100%

-

BCD: 45%IGST: See Extract

1518 00 29

---- Other

Kg.

100%

-

BCD: See Extract
IGST: See Extract

 

--- Other Vegetable oil and its fats :

 

 

 

 

1518 00 31

---- Edible grade

Kg.

100%

-

BCD: 45%
BCD: Nil for specified countries
IGST: See Extract

1518 00 39

---- Other

Kg.

100%

-

BCD: See Extract
BCD: Nil for specified countries
IGST:
See Extract

1518 00 40

--- Other

Kg.

100%

-

BCD: See Extract
BCD: Nil for specified countries
IGST: See Extract

1520 00 00

Glycerol, grude; glycerol waters and glycerol lyes 

Kg.

30%

-

BCD: NIL upto 01/02/2022 / 7.5%
IGST: 18%

1521

Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured 

 

 

 

 

1521 10

- Vegetable waxes :

 

 

 

 

 

--- Carnauba Waxes :

 

 

 

 

1521 10 11

---- Edible wax for waxing fresh fruits and vegetables

Kg.

30%

-

IGST: 18%

1521 10 19

---- Other

Kg.

30%

-

IGST: 18%

1521 10 90

--- Other

Kg.

30%

-

IGST: 18%

1521 90

- Other :

 

 

 

 

1521 90 10

--- Beewax whether or not coloured

Kg.

30%

-

IGST: 18%

1521 90 20

--- Shellac wax whether or not coloured

Kg.

30%

-

IGST: 18%

1521 90 90

--- Other

Kg.

30%

-

IGST: 18%

1522

Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes

 

 

 

 

1522 00

- Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes:

 

 

 

 

1522 00 10

--- Degras

Kg.

30%

-

IGST: 18%

1522 00 20

--- Soap stocks

Kg.

30%

-

IGST: 18%

1522 00 90

--- Other

Kg.

30%

-

IGST: 18%

1. Tariff Value

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.

Conditions

1. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.. (Vide:- Notification No.50/2017-Condition No- 9)

 

2.Substituted Vide:-Notification No. 42/2021-Cus dated 10.09.2021

3.Substituted (wef 14.10.2021 upto 31.03.2022) Vide:-Notification No. 48/2021-Cus dated 13.10.2021