Chapter 33 (Chapter Notes)
Tariff Item |
Description of article |
Unit | Rate of duty | ||
Standard | Preferential Areas | Effective Rate of Duty | |||
(1) | (2) | (3) | (4) | (5) | (6) |
3301 |
Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils | ||||
|
- Essential oils of citrus fruit: |
||||
3301 12 00 |
-- Of orange |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 13 00 |
-- Of lemon |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 19 |
-- Other : |
||||
3301 19 10 |
-- Citronella oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 19 90 |
-- Other |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
|
- Essential oils other than those of citrus fruit: |
||||
3301 22 | -- Of jasmin : | ||||
3301 24 00 |
-- Of peppermint (Mentha piperita) |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 25 |
-- Of other mints |
||||
3301 25 10 |
-- Spearmint oil (ex-mentha spicata) |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 25 20 |
-- Water mint-oil (ex-mentha aquatic) |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 25 30 |
-- Horsemint oil (ex-mentha sylvestries) |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 25 40 |
-- Bergament oil (ex-mentha citrate) |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 25 90 |
-- Other |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 |
--Other : |
||||
-- Anise oil; cajeput oil; cananga oil; caraway oil; cassia oil; cedarwood oil; cinnamon bark oil; cinnamon leaf oil : |
|||||
3301 29 11 |
-- Anise oil (aniseed oil) |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 12 |
-- Cajeput oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 13 |
-- Cananga oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 14 |
-- Caraway oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 15 |
-- Cassia oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 16 |
-- Cedarwood oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 17 |
-- Cinnamon bark oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 18 |
-- Cinnamon leaf oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
-- Clove leaf or stem, oil. coriander seed oil; dill oil; eucalyptus oil; fennel seed oil; ginger oil; ginger grass oil; clove bud oil: |
|||||
3301 29 21 |
-- Clove leaf or stem, oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 22 |
-- Coriander seed oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 23 |
-- Dill oil (anethum oil) |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 24 |
-- Eucalyptus oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 25 |
-- Fennel seed oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 26 |
-- Ginger oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 27 |
-- Ginger grass oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 28 |
-- Clove bud oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
-- Tuberose concentrate; nutmeg oil; palmarosa oil; patchouli oil; pepper oil; petitgrain oil; sandalwood oil; rose oil : |
|||||
3301 29 31 |
-- Tuberose concentrate |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 32 |
-- Nutmeg oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 33 |
-- Palmarosa oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 34 |
-- Patchouli oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 35 |
-- Pepper oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 36 |
-- Petitgrain oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 37 |
-- Sandalwood oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 38 |
-- Rose oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
-- Camphor oil; lemon grass oil; ylang ylang oil; davana oil; celery seed oil' garlic oil, paprika oil, turmeric oil : |
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3301 29 41 |
-- Camphor oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 42 |
-- Lemon grass oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 43 |
-- Ylang ylang oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 44 |
-- Davana oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 45 |
-- Cumin oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 46 |
-- Celery seed oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 47 |
-- Garlic oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 48 |
-- Paprika oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 49 |
-- Turmeric oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 50 |
-- Spices' oils not elsewhere specified or included |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 29 90 |
-- Other |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 30 |
- Resinoids : |
||||
3301 30 10 |
-- Agar oil |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
-- Other : |
|||||
3301 30 91 |
-- Flavouring essences, all types, including those for liquors |
Kg. | 30% | - |
BCD: 20% IGST: See Extract |
3301 30 99 |
-- Other |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 90 |
- Other: |
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-- Fenugreek, ginger, pepper, turmeric, cardamom, celery seed and nutmeg oleoresins : |
|||||
3301 90 11 |
-- Fenugreek oleoresins |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 90 12 |
-- Ginger oleoresins |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 90 13 |
-- Pepper oleoresins |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 90 14 |
-- Turmeric oleoresins |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 90 15 |
-- Cardamom oleoresins |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 90 16 |
-- Celery seed oleoresins |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 90 17 |
-- Nutmeg oleoresins |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
-- Clove, capsicum, coriander, cumin and fennel oleoresins and oleoresins of spices not elsewhere specified or included |
|||||
3301 90 21 |
-- Clove oleoresins |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 90 22 |
-- Capsicum oleoresins |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 90 23 |
-- Coriander oleoresins |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 90 24 |
-- Cumin oleoresins |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 90 25 |
-- Fennel oleoresins |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 90 29 |
-- Oleoresins of spices not elsewhere specified or included |
Kg. | 30% | - |
BCD: 20% BCD: 50% concession on specified countries IGST: See Extract |
-- Attars of all kinds in fixed oil base; mustard oil aroma essence of ambrettolide (ambrette seed oil essence) : |
|||||
3301 90 31 |
-- Attars of all kinds in fixed oil base |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 90 32 |
-- Mustard oil aroma |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 90 33 |
-- Essence of ambrettolide (ambrette seed oil assence) |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
-- Concentrates of essential oils in fats, in fixed oils or in waxes or the like, obtained by cold absorption or by maceration not elsewhere specified or included : |
|||||
3301 90 41 |
-- Flavouring essences, all types, including those for liquors |
Kg. | 30% | - |
BCD: 20% IGST: See Extract |
3301 90 49 |
-- Other |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
-- Terpenic by-products of the deterpenation of essential oils : |
|||||
3301 90 51 |
-- Flavouring essences, all types including those for liquors |
Kg. | 30% | - |
BCD: 20% IGST: See Extract |
3301 90 59 |
-- Other |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 90 60 |
-- Aqueous distillates of essential oils, not elsewhere specified or included |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
-- Aqueous solutions of essential oils : |
|||||
3301 90 71 |
-- Flavouring essences, all types, including those for liquors |
Kg. | 30% | - |
BCD: 20% IGST: See Extract |
3301 90 79 |
-- Other |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3301 90 90 |
-- Other |
Kg. | 30% | - |
BCD: 20% BCD: NIL for specified countries IGST: See Extract |
3302 |
Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages |
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3302 10 |
- Of a kind used in the food or drink industries : |
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3302 10 10 |
-- Synthetic flavouring essences |
Kg. | 100% | - |
BCD: 10% BCD: NIL for specified countries IGST: 18% |
3302 10 90 |
-- Other |
Kg. | 100% | - |
BCD: 10% BCD: NIL for specified countries IGST: 18% |
3302 90 |
- Other : |
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-- Mixtures of aromatic chemicals and essential oils as perfume base : |
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3302 90 11 |
-- Synthetic perfumery compounds |
Kg. | 10% | - |
BCD: 5%
for specified countries IGST: 18% |
3302 90 12 |
-- Synthetic essential oil |
Kg. | 10% | - |
BCD: 5%
for specified countries IGST: 18% |
3302 90 19 |
-- Other |
Kg. | 10% | - |
BCD: 5%
for specified countries IGST: 18% |
3302 90 20 |
-- Aleuritic acid |
Kg. | 10% | - |
BCD: 5%
for specified countries IGST: 18% |
3302 90 90 |
-- Other |
Kg. | 10% | - |
BCD: 5%
for specified countries IGST: 18% |
3303 |
Perfumes and toilet waters |
||||
3303 00 |
-- Perfumes and toilet waters : |
||||
3303 00 10 |
-- Eau-de-cologne |
Kg. | 20% | - | IGST: 18% |
3303 00 20 |
-- Rose water |
Kg. | 20% | - | IGST: 18% |
3303 00 30 |
-- Keora water |
Kg. | 20% | - | IGST: 18% |
3303 00 40 |
-- Perfumes and perfumery compounds not containing spirit (excluding aqueous distillates) |
Kg. | 20% | - | IGST: 18% |
3303 00 50 |
-- Perfumes containing spirit |
Kg. | 20% | - | IGST: 18% |
3303 00 60 |
-- Spirituous toilet preparations not elsewhere specified or included |
Kg. | 20% | - | IGST: 18% |
3303 00 90 |
-- Other |
Kg. | 20% | - | IGST: 18% |
3304 |
Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations |
||||
3304 10 00 |
- Lip make-up preparations |
Kg. | 20% | - | IGST: 18% |
3304 20 00 |
- Eye make-up preparations |
Kg. | 20% | - | IGST: 18% |
3304 30 00 |
- Manicure or pedicure preparations |
Kg. | 20% | - | IGST: 18% |
|
- Other: |
||||
3304 91 |
-- Powders, whether or not compressed : |
||||
3304 91 10 |
-- Face powders |
Kg. | 20% | - | IGST: 18% |
3304 91 20 |
-- Talcum powders |
Kg. | 20% | - | IGST: 18% |
3304 91 90 |
-- Other |
Kg. | 20% | - | IGST: 18% |
3304 99 |
-- Other : |
||||
3304 99 10 |
-- Face creams |
Kg. | 20% | - |
BCD:
80% concession on specified countries IGST: 18% |
3304 99 20 |
-- Nail polish or lacquers |
Kg. | 20% | - |
BCD:
80% concession on specified countries IGST: 18% |
3304 99 30 |
-- Moisturising lotion |
Kg. | 20% | - |
BCD:
80% concession on specified countries IGST: 18% |
3304 99 40 |
-- Sindur, bindi, kumkum |
Kg. | 20% | - |
BCD:
80% concession on specified countries IGST: 18% |
3304 99 50 |
-- Turmeric preprations |
Kg. | 20% | - |
BCD:
80% concession on specified countries IGST: 18% |
3304 99 90 |
-- Other |
Kg. | 20% | - |
BCD:
80% concession on specified countries IGST: 18% |
3305 |
Preparations for use on the hair |
||||
3305 10 |
- Shampoos : |
||||
3305 10 10 |
-- Containing spirit |
Kg. | 20% | - |
BCD : See Notifications for specified countries IGST: 5% |
3305 10 90 |
-- Other |
Kg. | 20% | - |
BCD:
80% concession on specified countries IGST: 5% |
3305 20 00 |
- Preparations for permanent waving or straightening |
Kg. | 20% | - | IGST: 5% |
3305 30 00 |
- Hair lacquers |
Kg. | 20% | - | IGST: 5% |
3305 90 |
-Other : |
||||
-- Hair oil : |
|||||
3305 90 11 |
-- Perfumed |
Kg. | 20% | - | IGST: 5% |
3305 90 19 |
-- Other |
Kg. | 20% | - | IGST: 5% |
3305 90 20 |
-- Brilliantines (spirituous) |
Kg. | 20% | - | IGST: 5% |
3305 90 30 |
-- Hair cream |
Kg. | 20% | - | IGST: 5% |
3305 90 40 |
-- Hair dyes (natural, herbal or synthetic) |
Kg. | 20% | - | IGST: 5% |
3305 90 50 |
-- Hair fixers |
Kg. | 20% | - |
BCD: NIL for specified countries IGST: 5% |
3305 90 90 |
-- Other |
Kg. | 20% | - |
BCD: NIL for specified countries IGST: 5% |
3306 |
Preparations for oral or dental hygiene, including denture fixative pastes and powders; yam used to clean between the teeth (dental floss), in individual retail packages |
||||
3306 10 |
- Dentifrices : |
||||
3306 10 10 |
-- In powder |
Kg. | 20% | - | IGST: 12% |
3306 10 20 |
-- In paste |
Kg. | 20% | - | IGST: 18% |
3306 10 90 |
-- Other |
Kg. | 20% | - |
BCD: NIL for specified countries IGST: 18% |
3306 20 00 |
- Yarn used to clean between the teeth (dental floss) |
Kg. | 20% | - | IGST: 18% |
3306 90 00 |
- Other |
Kg. | 20% | - | IGST: 18% |
3307 |
Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties |
||||
3307 10 |
- Pre-shave, shaving or after-shave preparations : |
||||
3307 10 10 |
-- Shaving cream |
Kg. | 20% | - | IGST: 18% |
3307 10 90 |
-- Other |
Kg. | 20% | - | IGST: 18% |
3307 20 00 |
- Personal deodorants and anti-perspirants |
Kg. | 20% | - |
BCD : See Notifications for specified countries IGST: 18% |
3307 30 |
- Perfumed bath salts and other bath preparations : |
||||
3307 30 10 |
-- Bath oil (thailam) |
Kg. | 20% | - | IGST: 18% |
3307 30 90 |
-- Other |
Kg. | 20% | - | IGST: 18% |
|
- Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites : |
||||
3307 41 00 |
-- "Agarbatti" and other odoriferous preparations which operate by burning |
Kg. | 20% | - | IGST: See Extract |
3307 49 00 |
-- Other |
Kg. | 20% | - | IGST: 18% |
3307 90 |
- Other : |
||||
3307 90 10 |
-- Depilatories |
Kg. | 20% | - |
BCD: Nil
for specified countries IGST: 18% |
3307 90 20 |
-- Sterile contact lens care solution |
Kg. | 20% | - |
BCD: Nil
for specified countries IGST: 18% |
3307 90 90 |
-- Other |
Kg. | 20% | - |
BCD: Nil
for specified countries IGST: 18% |
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.