CUSTOM TARIFF

Cess on Export of Spices

The following rates were prescribed for levy of Cess on Spices with Ministry of Commerce Notification S.O. No. 16-11-1987 amended by Notification S.O. No. 1051 (E), dated 8-12-1998.

TABLE

S.No. Name  of Spice Rate of Cess ad valorem
1 Cardamom

0.5 Percent
2 Chilly

0.5 Percent
3 Turmeric

0.5 Percent
4 Fenugreeck

0.5 Percent
5 Aniseed 0.5 Percent
6 Caraway 0.5 Percent
7 Cinnamon 0.5 Percent
8 Garlic 0.5 Percent
9 Kokam 0.5 Percent
10 Mustard 0.5 Percent
11 Pomegrannate 0.5 Percent
12 Vanilla 0.5 Percent
13 Pepper Long 0.5 Percent
14 Sweet Glag 0.5 Percent
15 Horse Raddish 0.5 Percent
16 Clove 0.5 Percent
17 Cambedge 0.5 Percent
18 Juniper Berry 0.5 Percent
19 Lovage 0.5 Percent
20 Nugmeg 0.5 Percent
21 Basil 0.5 Percent
22

Pepper

 0.5 Percent
23

Coriander

 0.5 Percent
24

Fennel

 0.5 Percent
25

Celery

 0.5 Percent
26

Bishopsweed

 0.5 Percent
27

Dill

 0.5 Percent
28

Cassia

 0.5 Percent
29 Cumin 0.5 Percent
30 
Curry Leaf
 0.5 Percent
31

Mint

 0.5 Percent
32

Parsley

 0.5 Percent
33

Saffron

 0.5 Percent
34

Tejpat

 0.5 Percent
35

Star Anise

 0.5 Percent
36

Greater Galanga

 0.5 Percent
37

Caper

 0.5 Percent
38

Asafoetida

 0.5 Percent
39

Hyssop

 0.5 Percent
40

Bay Leaf

 0.5 Percent
41

Marjoram

 0.5 Percent
42 
Mace
 0.5 Percent
43

Poppy Seed

 0.5 Percent
44

Rosemarry

 0.5 Percent
45 Ginger 0.5 Percent
46 All Spices 0.5 Percent
47 Sage 0.5 Percent
48 Savory 0.5 Percent
49 Thyme 0.5 Percent
50 Oregano 0.5 Percent
51 Terragon 0.5 Percent
52 Tamarind 0.5 Percent

 All

The rate of Cess on Species which are in the form of curry powders, spice products, spice powders, spice oil, oleoresins and other mixtures where spice content is predominant shall be 0.5 per cent ad valorem.

 

These rates are effective from 8-12-1998.

 

Cashew Kernel — Tariff values for Cess. — Whereas the Central Government is satisfied that it is necessary to fix tariff value of cashew kernel for the period commencing on and from the 1st day of July, 2005 to the 30th day of June, 2006;

             Now, therefore, in exercise of the powers conferred by sub-section (1) of Section 3 of the Produce C (15 of 1966) read with sub-section (2) of Section 14 of the Customs Act, 1962 (52 of 1962), the Central hereby fixes, for the purposes of collection of cess, the tariff value in respect of cashew kernel at one thousand six hundred rupees per quintal for the said period.                                                                                                 

[Ministry of Agriculture, Notification No. S.O. 868 (E), dated 22-6-2005.]