CHAPTER 19 (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)
1901 

Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included

        
1901 10 - Preparations suitable for infants or young children , put up for retail sale :        
1901 10 10 --- Malted milk (including powder) Kg. 50% - BCD : See Notifications for specified countries
IGST: 18%
1901 10 90 --- Other Kg. 50% - BCD : See Notifications for specified countries
IGST: 18%
1901 20 00 - Mixes and doughs for the preparation of bakers' wares of heading No. 1905  Kg. 30% - BCD: Nil for specified countries
IGST: 5%
1901 90 - Other :        
1901 90 10 --- Malt extract Kg. 30% - BCD: 50% concession on specified countries
IGST: 18%
1901 90 90 --- Other Kg. 30% - BCD: 50% concession on specified countries
IGST: 18%
1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared         
  - Uncooked pasta, not stuffed or otherwise prepared :        
1902 11 00  -- Containing eggs  Kg. 30% - IGST: See Extract
1902 19 00 -- Other Kg. 30% - BCD : See Notifications for specified countries
IGST: See Extract
1902 20 - Stuffed pasta, whether or not cooked or otherwise prepared :        
1902 20 10 --- Cooked Kg. 30% - BCD: NIL for specified countries
IGST: See Extract
1902 20 90 --- Other Kg. 30% - BCD: NIL for specified countries
IGST: See Extract
1902 30 - Other pasta :        
1902 30 10 --- Dried Kg. 30% - BCD: NIL for specified countries
IGST: See Extract
1902 30 90 --- Other Kg. 30% - BCD: NIL for specified countries
IGST: See Extract
1902 40 - Couscous :        
1902 40 10 --- Unprepared Kg. 30% - BCD: NIL for specified countries
IGST: See Extract
1902 40 90 --- Other Kg. 30% - BCD: NIL for specified countries
IGST: See Extract
1903 00 00  Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms  Kg. 50% - BCD: 30% upto 01/02/2022
BCD: NIL for specified countries
IGST: 5%
1904

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals [other than maize (corn)] in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included 

        
1904 10 - Prepared food obtained by the swelling or roasting of cereals or cereal products :        
1904 10 10 --- Corn flakes Kg. 30% - BCD : See Notifications for specified countries
IGST: 18%
1904 10 20 --- Paws, Mudi and the like Kg. 30% - BCD : See Notifications for specified countries
1904 10 30 --- Bulgur wheat Kg. 30% - BCD : See Notifications for specified countries
IGST: 18%
1904 10 90 --- Other Kg. 30% - BCD : See Notifications for specified countries
IGST: 18%
1904 20 00 

- Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals 

 Kg. 30% - IGST: 18%
1904 30 00  -- Bulgur wheat Kg. 30% - IGST: 18%
1904 90 00  - Other  Kg. 30% - IGST: 18%
1905

Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products 

        
1905 10 00  - Crispbread : Kg. 30% - IGST: See Extract
1905 20 00  - Gingerbread and the like  Kg. 30% - IGST: See Extract
  - Sweet biscuits; waffles and wafers :        
1905 31 00  -- Sweet biscuits Kg. 45% - BCD: 30%
BCD: See Notifications for specified countries
IGST: See Extract
1905 32 -- Waffles and wafers :        
  --- Communion wafers :        
1905 32 11 ---- Coated with chocolate or containing chocolate Kg. 45% - BCD: 30%
BCD: 50% concession on specified countries
IGST: See Extract
1905 32 19 ---- Other Kg. 45% - BCD: 30%
BCD: 50% concession on specified countries
IGST: See Extract
1905 32 90 --- Other Kg. 45% - BCD: 30%
BCD: 50% concession on specified countries
IGST: See Extract
1905 40 00  - Rusks, toasted bread and similar toasted products  Kg. 30% - IGST: 5%
1905 90  - Other :        
1905 90  10 --- Pastries and cakes Kg. 30% - BCD: Nil for specified countries
IGST: See Extract
1905 90  20 --- Biscuits not elsewhere specified or included Kg. 30% - BCD: Nil for specified countries
IGST: See Extract
1905 90  30 --- Extruded or expanded products, savoury or salted Kg. 30% - BCD: Nil for specified countries
IGST: See Extract
1905 90  40 --- Papad Kg. 30% - BCD: Nil for specified countries
IGST: See Extract
1905 90  90 --- Other Kg. 30% - BCD: Nil for specified countries
IGST: See Extract

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.