CHAPTER 16 (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)
1601 00 00 

SAUSAGES AND SIMILAR PRODUCTS, OF MEAT, MEAT OFFAL, BLOOD OR INSECTS; FOOD PREPARATIONS BASED ON THESE PRODUCTS

old[Sausages and similar products, of meat, meat offal or blood; food preparations based on these products]

Kg. 100% - BCD: 15% concession on specified countries
IGST:
12%
1602

OTHER PREPARED OR PRESERVED MEAT, MEAT OFFAL BLOOD OR INSECTS

old[Other prepared or preserved meat, meat offal or blood ]

       
1602 10 00  - Homogenised preparations  Kg. 30% - BCD: 15% concession on specified countries
IGST:
12%
1602 20 00  - Of liver of any animal  Kg. 30% - IGST: 12%
  - Of poultry of heading No. 0105 :        
1602 31 00  -- Of turkeys  Kg. 30% - BCD: 15% concession on specified countries
IGST:
12%
1602 32 00  -- Of fowls of the species Gallus domesticus Kg. 100% - BCD: 15% concession on specified countries
IGST:
12%
1602 39 00  -- Other  Kg. 30% - BCD: 50% concession on specified countries
IGST:
12%
  - Of swine :        
1602 41 00 -- Hams and cuts thereof  Kg. 30% - BCD: See Notifications for specified countries
IGST:
12%
1602 42 00  -- Shoulders and cuts thereof  Kg. 30% - BCD: 50% concession on specified countries
IGST:
12%
1602 49 00  -- Other, including mixtures  Kg. 30% - BCD: See Notifications for specified countries
IGST:
12%
1602 50 00  - Of bovine animals  Kg. 30% - BCD: 50% concession on specified countries
IGST:
12%
1602 90 00  - Other, including preparations of blood of any animal  Kg. 30% - IGST: 12%
1603  Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates        
1603 00 - Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates:        
1603 00 10 --- Extracts and juices of meat Kg. 30% - IGST: 12%
1603 00 20 --- Extracts of fish Kg. 30% - BCD: NIL for specified countries
IGST:
12%
1603 00 90 ---- Other Kg. 30%

 

 

 

- BCD: NIL for specified countries
IGST:
12%
1604  Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs         
  - Fish, whole or in pieces, but not minced :        
1604 11 00 -- Salmon Kg. 30% - BCD: See Notifications for specified countries
IGST:
12%
1604 12 -- Herrings :        
1604 12 10 --- Pickled Kg. 30% - BCD: NIL for specified countries
IGST:
12%
1604 12 90 --- Other Kg. 30% - BCD: NIL for specified countries
IGST:
12%
1604 13 -- Sardines, sardinella and brisling or sprats :        
1604 13 10 --- Sardines, sardinella and brisling Kg. 30% - BCD: See Notifications for specified countries
IGST:
12%
1604 13 20 --- Sprats Kg. 30% - BCD: See Notifications for specified countries
IGST:
12%
1604 14 -- Tunas, skipjack tuna and bonito (Sarda spp.):

old[-- Tunas, skipjack and bonito (Sarda spp.)]

       
1604 14 10 --- Tunas Kg. 30% - BCD: NIL for specified countries
IGST:
12%
1604 14 90 --- Other Kg. 30% - BCD: NIL for specified countries
IGST:
12%
1604 15 00 -- Mackerel Kg. 30% - BCD: See Notifications for specified countries
IGST:
12%
1604 16 00 -- Anchovies Kg. 30% - BCD: See Notifications for specified countries
IGST:
12%
1604 17 00 -- Eels Kg. 30% - BCD: NIL for specified countries
IGST:
12%
1604 18 00 --Shark fins Kg. 30% - BCD: NIL for specified countries
IGST:
12%
1604 19 00  -- Other  Kg. 30% - BCD: See Notifications for specified countries
IGST:
12%
1604 20 00  - Other prepared or preserved fish  Kg. 30% - BCD: 50% concession on specified countries
IGST:
12%
  -- Caviar and caviar substitutes        
1604 31 00  -- Caviar  Kg. 30% - BCD: NIL for specified countries
IGST:
12%
1604 32 00 -- caviar substitutes Kg. 30% - BCD: NIL for specified countries
IGST:
12%
1605 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved         
1605 10 00  - Crab  Kg. 30% - BCD: See Notifications for specified countries
IGST:
12%
  - Shrimps and prawns         
1605 21 00  - Not in airtight container  Kg. 30% - BCD: 20% concession on specified countries
IGST:
12%
1605 29 00  - Other Kg. 30% - BCD: 20% concession on specified countries
IGST:
12%
1605 30 00 - Lobster  Kg. 30% - BCD: 50% concession on specified countries
IGST:
12%
1605 40 00 --- Other crustaceans Kg. 30% - BCD: 50% concession on specified countries
IGST:
12%
  --Molluscs        
1605 51 00 -- Oysters Kg. 30% - BCD: 50% concession on specified countries
IGST:
12%
1605 52 00 --- Scallops, including queen scallops Kg. 30% - BCD: NIL for specified countries
IGST:
12%
1605 53 00  --- Mussels Kg. 30% - BCD: NIL for specified countries
IGST:
12%
1605 54 00 --- Cuttle fish and squid Kg. 30% - BCD: See Notifications for specified countries
IGST:
12%
1605 55 00 -- Octopus Kg. 30% - BCD: See Notifications for specified countries
IGST:
12%
1605 56 00 -- Clams, cockles and arkshells Kg. 30% - BCD: See Notifications for specified countries
IGST:
12%
1605 57 00 --Abalone Kg. 30% - BCD: NIL for specified countries
IGST:
12%
1605 58 00 --Snails, Other than Sea snails Kg. 30% - BCD: NIL for specified countries
IGST:
12%
1605 59 00 --Other Kg. 30% - BCD: See Notifications for specified countries
IGST:
12%
  -- Other aquatic invertebrates :        
1605 61 00 --Sea Cucumbers Kg. 30% - BCD: NIL for specified countries
IGST:
12%
1605 62 00 --Sea Urchins Kg. 30% - BCD: NIL for specified countries
IGST:
12%
1605 63 00 --Jellyfish Kg. 30% - BCD: NIL for specified countries
IGST:
12%
1605 69 00 --Other Kg. 30% - BCD: NIL for specified countries
IGST:
12%

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.