Chapter 23 (Chapter Notes)

Relevant Judgements

Tariff Item

Description of article

 Unit Rate of duty
      Standard Preferential Areas Effective Rate of Duty
(1) (2)  (3) (4) (5) (6)

2301

Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves

        

2301 10

- Flours, meals and pellets, of meat or meat offal; greaves :

        
2301 10 10 --- Meat meals and pellets (including tankage) Kg. 30% - BCD: 15%
BCD: 50% concession on specified countries
IGST: 5%
2301 10 90 --- Other (including greaves) Kg. 30% - BCD: 15%
BCD: 50% concession on specified countries
IGST: 5%

2301 20

- Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates :

        
  --- Fish meal, unfit for human consumption:        
2301 20 11 ---- In powder form Kg. 30% - BCD: 15%
BCD: See Notifications for specified countries
IGST: 5%
2301 20 19 ---- Other Kg. 30% - BCD: 15%
BCD: 50% concession on specified countries
IGST: 5%
2301 20 90 -- Other Kg. 30% - BCD: 15%
BCD: 50% concession on specified countries
IGST: 5%

2302

Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants

        

2302 10

- Of maize (corn) :

        
2302 10 10 --- Maize bran Kg. 30% - BCD: 15%
IGST: 5%
2302 10 90 --- Other Kg. 30% - BCD: 15%
IGST: 5%

2302 30 00 

- Of wheat 

 Kg. 30% - BCD: 15%
IGST: 5%

2302 40 00 

- Of other cereals 

 Kg. 30% - BCD: 15%
IGST: 5%

2302 50 00 

- Of leguminous plants 

 Kg. 30% - BCD: 15%
IGST: 5%

2303

Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets

        

2303 10 00 

- Residues of starch manufacture and similar sugar manufacture residues 

 Kg. 30% - BCD: 15%
IGST: 5%

2303 20 00 

- Beet-pulp, bagasse and other waste of sugar manufacture 

 Kg. 30% - BCD: 15%
BCD: 50% concession on specified countries
IGST: 5%

2303 30 00 

- Brewing or distilling dregs and waste 

 Kg. 30% - BCD: 15%
IGST: 5%

2304

Oil-cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil

        
2304 00

- Oil-cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil :

        
2304 00 10 --- Oil-cake and oil-cake meal of soyabean, expeller variety Kg. 30% - BCD: 15%
IGST: 5%
2304 00 20 --- Oil-cake of soyabean, solvent extracted (defatted) variety Kg. 30% - BCD: 15%
IGST: 5%
2304 00 30 --- Meal of soyabean, solvent extracted (defatted) Kg. 30% - BCD: 15%
IGST: 5%
2304 00 90 --- Other Kg. 30% - BCD: 15%
IGST: 5%

2305

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil

        
2305 00

- Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil :

        
2305 00 10 --- Oil-cake and oil-cake meal of ground-nut, expeller variety Kg. 30% - BCD: 15%
IGST: 5%
2305 00 20 --- Oil-cake and oil-cake meal of ground-nut, solvent extracted variety (defatted) Kg. 30% - BCD: 15%
IGST: 5%
2305 00 90 --- Other Kg. 30% - BCD: 15%
IGST: 5%

2306

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats old[vegetable fats] or oils, other than those of heading No. 2304 or 2305

        

2306 10 

- Of cotton seeds :

        
2306 10 10 --- Oil-cake and oil-cake meal, decorticated expeller variety Kg. 30% - BCD: 15%
IGST: 5%
2306 10 20 --- Oil-cake and oil-cake meal, decorticated, solvent extracted (defatted) variety Kg. 30% - BCD: 15%
IGST: 5%
2306 10 30 --- Oil-cake and oil-cake meal, undecorticated, expeller variety Kg. 30% - BCD: 15%
IGST: 5%
2306 10 40 --- Oil-cake and oil -cake meal, undecorticated, solvent extracted (defatted) variety Kg. 30% - BCD: 15%
IGST: 5%
2306 10 90 --- Other Kg. 30% - BCD: 15%
IGST: 5%

2306 20

- Of linseed :

        
2306 20 10 --- Oil-cake and oil-cake meal, expeller variety Kg. 30% - BCD: 15%
IGST: 5%
2306 20 20 --- Oil-cake and oil-cake meal, solvent extracted (defatted) variety Kg. 30% - BCD: 15%
IGST: 5%
2306 20 90 --- Other Kg. 30% - BCD: 15%
IGST: 5%

2306 30

- Of sunflower seeds :

        
2306 30 10 --- Oil-cake and oil-cake meal, expeller variety Kg. 30% - BCD: 15%
IGST: 5%
2306 30 20 --- Oil-cake and oil-cake meal, solvent extracted (defatted) variety Kg. 30% - BCD: 15%
IGST: 5%
2306 30 90 --- Other Kg. 30% - BCD: 15%
IGST: 5%
  - Of rape or colza seeds :        
2306 41 00

-- Of low erucic acid rape or colza seeds

 Kg. 30% - BCD: 15%
 
2306 49 00 -- Other Kg. 30% - BCD: 15%
IGST: 5%

2306 50

- Of coconut or copra :

        
2306 50 10 --- Oil-cake and oil-cake meal, expeller variety Kg. 30% - BCD: 15%
IGST: 5%
2306 50 20 --- Oil-cake and oil-cake meal, solvent extracted (defatted) variety Kg. 30% - BCD: 15%
IGST: 5%
2306 50 90 --- Other Kg. 30% - BCD: 15%
IGST: 5%

2306 60 00 

- Of palm nuts or kernels 

 Kg. 30% - BCD: 15%
IGST: 5%

2306 90

- Other :

        
  --- Oil-cake and oil-cake meal, expeller variety :        
2306 90 11 ---- Of mowra seeds Kg. 30% - BCD: 15%
IGST: 5%
2306 90 12 ---- Of mustard seeds Kg. 30% - BCD: 15%
IGST: 5%
2306 90 13 ---- Of niger seeds Kg. 30% - BCD: 15%
IGST: 5%
2306 90 14 ---- Of seasamum seeds Kg. 30% - BCD: 15%
IGST: 5%
2306 90 15 ---- Of mango kernel Kg. 30% - BCD: 15%
IGST: 5%
2306 90 16 ---- Of sal (de-oiled) Kg. 30% - BCD: 15%
IGST: 5%
2306 90 17 ---- Of castor seeds Kg. 30% - BCD: 15%
IGST: 5%
2306 90 18 ---- Of neem seeds Kg. 30% - BCD: 15%
IGST: 5%
2306 90 19 ---- Of other seeds Kg. 30% - BCD: 15%
IGST: 5%
  --- Oil-cake and oil-cake meal, solvent extracted (defatted) variety :        
2306 90 21 ---- Of mustard seeds Kg. 30% - BCD: 15%
IGST: 5%
2306 90 22 ---- Of niger seeds Kg. 30% - BCD: 15%
IGST: 5%
2306 90 23 ---- Of cardi seeds Kg. 30% - BCD: 15%
IGST: 5%
2306 90 24 ---- Of seasamum seeds Kg. 30% - BCD: 15%
IGST: 5%
2306 90 25 ---- Of mango kernel Kg. 30% - BCD: 15%
IGST: 5%
2306 90 26 ---- Of sal (de-oiled) Kg. 30% - BCD: 15%
IGST: 5%
2306 90 27 ---- Of castor seeds Kg. 30% - BCD: 15%
IGST: 5%
2306 90 28 ---- Of neem seeds Kg. 30% - BCD: 15%
IGST: 5%
2306 90 29 ---- Of other seeds Kg. 30% - BCD: 15%
IGST: 5%
2306 90 30 --- Residues babool seed extraction Kg. 30% - BCD: 15%
IGST: 5%
2306 90 90 --- Other Kg. 30% - BCD: 15%
IGST: 5%
2307 00 00 

Wine lees; argol

 Kg. 30% - BCD: 15%
IGST: 5%

2308 00 00 

Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included

 Kg. 30% - BCD: 15%

2309

Preparations of a kind used in animal feeding

        

2309 10 00 

- Dog or cat food, put up for retail sale 

 Kg. 30% - BCD: 50% concession on specified countries
BCD: 20%

2309 90

- Other :

        
2309 90 10 --- Compounded animal feed Kg. 30% - BCD: 5%
2309 90 20 --- Concentrates for compound animal feed Kg. 30% - BCD: 5%
  --- Feeds for fish (prawn, etc.) :        
2309 90 31 ---- Prawn and shrimps feed Kg. 30% - BCD: 5%
2309 90 32 ---- Fish meal in powdered form Kg. 30% - BCD: 5%
2309 90 39 ---- Other Kg. 30% - BCD: 5%
2309 90 90 --- Other Kg. 30% - BCD: 5%

Note:-Additional Duty exempted on all goods except (Petroleum Crude, Motor spirit known as petrol; High speed diesel; AviationTurbine Fuel; Liquefied natural gas and Natural Gas) w.e.f. 01.07.2017 vide Notification No.53/2017-cus. dated 30.06.2017.

1. Refer Vide: Instruction No. 22/2021-Customs dt. 27.10.2021