Custom Tariff 2021-22-Section IV Chapter 21 Miscellaneous edible preparations

Tariff Item	Description of article	Unit	Rate of duty
			Standard	Preferential Areas	Effective Rate of Duty
(1)	(2)	(3)	(4)	(5)	(6)
2101	Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
	- Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
2101 11	-- Extracts, essences and concentrates :
2101 11 10	--- Instant coffee, flavoured	Kg.	30%	-	IGST: 18%
2101 11 20	--- Instant coffee, not flavoured	Kg.	30%	-	IGST: 18%
2101 11 30	--- Coffee aroma	Kg.	30%	-	IGST: 18%
2101 11 90	--- Other	Kg.	30%	-	IGST: 18%
2101 12 00	-- Preparations with basis of extracts, essences or concentrates or with a basis of coffee	Kg.	30%	-	IGST: 18%
2101 20	- Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate :
2101 20 10	--- Instant tea	Kg.	30%	-	IGST: 18%
2101 20 20	--- Quick brewing black tea	Kg.	30%	-	IGST: 18%
2101 20 30	--- Tea aroma	Kg.	30%	-	IGST: 18%
2101 20 90	--- Other	Kg.	30%	-	IGST: 18%
2101 30	- Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof :
2101 30 10	--- Roasted chicory	Kg.	30%	-	IGST: 12%
2101 30 20	--- Roasted coffee substitutes	Kg.	30%	-	IGST: 12%
2101 30 90	--- Other	Kg.	30%	-	IGST: 12%
2102	Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No. 3002); prepared baking powders
2102 10	- Active yeasts :
2102 10 10	--- Culture yeast	Kg.	30%	-	BCD: 50% concession on specified countries IGST: 12%
2102 10 20	--- Baker's yeast	Kg.	30%	-	BCD: 50% concession on specified countries IGST: 12%
2102 10 90	--- Other	Kg.	30%	-	BCD: 50% concession on specified countries IGST: 12%
2102 20 00	- Inactive yeasts, other single-cell micro-organisms, dead	Kg.	30%	-	IGST: 12%
2102 30 00	- Prepared baking powders	Kg.	30%	-	BCD: 50% concession on specified countries IGST: 12%
2103	Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard
2103 10 00	- Soya sauce	Kg.	30%	-	BCD: 50% concession on specified countries IGST: 12%
2103 20 00	- Tomato ketchup and other tomato sauces	Kg.	30%	-	BCD: 50% concession on specified countries IGST: 12%
2103 30 00	- Mustard flour and meal and prepared mustard	Kg.	30%	-	IGST: 12%
2103 90	- Other :
2103 90 10	--- Curry paste	Kg.	30%	-	BCD: NIL for specified countries IGST: 12%
2103 90 20	--- Chilli sauce	Kg.	30%	-	BCD: NIL for specified countries IGST: 12%
2103 90 30	--- Majonnaise and salad dressings	Kg.	30%	-	BCD: 50% concession on specified countries IGST: 12%
2103 90 40	--- Mixed, condiments and mixed seasoning	Kg.	30%	-	BCD: NIL for specified countries IGST: 12%
2103 90 90	--- Other	Kg.	30%	-	BCD: NIL for specified countries IGST: 12%
2104	Soups and broths and preparations therefor; homogenised composite food preparations
2104 10	- Soups and broths and preparations therefor:
2104 10 10	--- Dried	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 18%
2104 10 90	--- Other	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 18%
2104 20 00	- Homogenised composite food preparations	Kg.	30%	-	BCD: NIL for specified countries IGST: 18%
2105 00 00	Ice cream and other edible ice, whether or not containing cocoa	Kg.	30%	-	BCD: See Notifications for specified countries IGST: 18%
2106	Food preparations not elsewhere specified or included
2106 10 00	- Protein concentrates and textured protein substances	Kg.	40%	-	BCD: NIL for specified countries IGST: See Extract
2106 90	- Other :
	--- Soft drink concentrates
2106 90 11	---- Sharbat	Kg.	150%	-	BCD: 50% BCD: 50% concession on specified countries IGST: See Extract
2106 90 19	---- Other	Kg.	150%	-	BCD: 50% BCD: 50% concession on specified countries IGST: See Extract
2106 90 20	--- Pan masala	Kg.	150%	-	BCD: 50% BCD: 50% concession on specified countries IGST: 28%
2106 90 30	--- Betel nut powder known as "Supari"	Kg.	150%	-	BCD: 50% BCD: 50% concession on specified countries IGST: See Extract
2106 90 40	--- Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup	Kg.	150%	-	BCD: 50% BCD: 50% concession on specified countries IGST: See Extract
2106 90 50	--- Compound preparations for making non-alcoholic beverages	Kg.	150%	-	BCD: 50% IGST: See Extract
2106 90 60	--- Food flavouring material	Kg.	150%	-	BCD: 50% IGST: See Extract
2106 90 70	--- Churna for pan	Kg.	150%	-	BCD: 50% BCD: 50% concession on specified countries IGST: See Extract
2106 90 80	--- Custard powder	Kg.	150%	-	BCD: 50% BCD: 50% concession on specified countries IGST: See Extract
	--- Other :
2106 90 91	---- Diabetic foods	Kg.	150%	-	BCD: 50% BCD: 50% concession on specified countries IGST: 12%
2106 90 92	---- Sterilized or pasteurized millstone	Kg.	150%	-	BCD: 50% BCD: 50% concession on specified countries IGST: See Extract
2106 90 99	---- Other	Kg.	150%	-	BCD: 50% BCD: 50% concession on 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.