Chapter 7 (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)  

*0701 

Potatoes, fresh or chilled

        

0701 10 00 

- Seed 

Kg. 30% 20%  

0701 90 00 

- Other 

Kg. 30% 20%  

0702 00 00 

Tomatoes, fresh or chilled 

Kg. 30% 20%  

0703 

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled 

       

0703 10

- Onions and shallots :

       
1[ ' - - - Onions:        
0703 10 11 - - - - Rose onion Kg. 30% 20% BCD: Nil
BCD: 100% concession on specified countries
0703 10 19 - - - - Other Kg. 30% 20% BCD: Nil
BCD: 100% concession on specified countries]

old[0703 10 10

--- Onions

Kg. 30% 20% BCD: Nil
BCD: 100% concession on specified countries]

0703 10 20

--- Shallots

Kg. 30% 20% BCD: Nil
BCD: 100% concession on specified countries

0703 20 00 

- Garlic 

Kg. 100% 90% BCD: 25% concession on specified countries

0703 90 00 

- Leeks and other alliaceous vegetables 

Kg. 30% 20%  

0704 

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled 

       

0704 10 00 

- Cauliflowers and broccoli

 Kg. 30% 20%  

0704 20 00 

- Brussels sprouts 

Kg. 30% 20%  

0704 90 00 

- Other 

Kg. 30% 20%  

0705

Lettuce (Lactuca sativa) and chicory (Chichorium spp.), fresh or chilled 

       

 

- Lettuce:

       

0705 11 00 

-- Cabbage lettuce (head lettuce) 

Kg. 30% 20%  

0705 19 00 

-- Other 

Kg. 30% 20%  

 

- Chicory : 

       

0705 21 00 

-- Witloof chicory (Cichorium intybus var. Foliosum)

Kg. 30% 20%  

0705 29 00 

-- Other 

Kg. 30% 20%  

0706 

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled 

       

0706 10 00 

- Carrots and turnips 

Kg. 30% 20%  

0706 90 

- Other :

       

0706 90 10

--- Horse radish

Kg. 30% 20%  

0706 90 20

--- Other Radish

Kg. 30% 20%  

0706 90 30

--- Salad beetroot

Kg. 30% 20%  

0706 90 90

--- Other

Kg. 30% 20%  

0707 00 00

Cucumbers and gherkins, fresh or chilled 

Kg. 30% 20%  

0708 

Leguminous vegetables, shelled or un-shelled, fresh or chilled 

       

0708 10 00 

- Peas (Pisum sativum)

Kg. 30% 20%  

0708 20 00 

- Beans (Vigna spp., Phaseolus spp.)

Kg. 30% 20%  

0708 90 00 

- Other leguminous vegetables 

Kg. 30% 20%  

0709 

Other vegetables, fresh or chilled 

       

0709 20 00 

- Asparagus 

Kg. 30% 20%  

0709 30 00 

- Aubergines (egg plants) 

Kg. 30% 20%  

0709 40 00 

- Celery other than celeriac 

Kg. 30% 20%  

 

- Mushrooms and truffles :

       

0709 51 00 

-- Mushrooms of the genus agaricus 

Kg. 30% 20%  
0709 52 00 -- Mushrooms of the genus Boletus kg. 30% 20%  
0709 53 00 -- Mushrooms of the genus Cantharellus kg. 30% 20%  
0709 54 00 -- Shiitake (Lentinus edodes) kg. 30% 20%  
0709 55 00

-- Matsutake (Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens, Tricholoma caligatum)

kg. 30% 20%  
0709 56 00 -- Truffles (Tuber spp.) kg. 30% 20%  

0709 59 00

-- Other

Kg. 30% 20%  

0709 60

- Fruits of the genus Capsicum or of the genus Pimenta

       

0709 60 10

--- Green chilly

Kg. 30% 20%  

0709 60 90

--- Other

Kg. 30% 20%  

0709 70 00 

- Spinach , New Zealand spinach and orache spinach (garden spinach) 

Kg. 30% 20%  

 

- Other :

       

0709 91 00

--- Globe artichokes

Kg. 30% 20%  

0709 92 00

--- Olives

Kg. 30% 20%  

0709 93

--- Pumpkins, squash and gourds ( Cucurbita spp.)

Kg. 30% 20%  
0709 93 10 --- Pumpkins Kg. 30% 20%  
0709 93 20 --- Squash Kg. 30% 20%  
0709 93 30 --- Bitter gourd Kg. 30% 20%  
0709 93 40 --- Bottle gourd Kg. 30% 20%  
0709 93 50 --- Snake gourd Kg. 30% 20%  
0709 93 60 --- Coccinia (Kundru) Kg. 30% 20%  
0709 93 90 --- Other Kg. 30% 20%  

0709 99 

--- Other:

       
0709 99 10 --Green Pepper Kg. 30% 20%  

0709 99 20

--- Mixed vegetables

Kg. 30% 20%  
0709 99 30 --- Okra/lady finger (Bhindi) Kg. 30% 20%  

0709 99 90

--- Other

Kg. 30% 20%  

0710 

Vegetables (uncooked or cooked by steaming or boiling in water), frozen 

       

0710 10 00 

- Potatoes 

Kg. 30% 20%  

 

- Leguminous vegetables shelled or unshelled :

       

0710 21 00

-- Peas (Pisum sativum)

Kg. 30% 20% BCD: 100% concession on specified countries

0710 22 00 

-- Beans (Vigna spp., Phaseolus spp.)

Kg. 30% 20%  

0710 29 00 

-- Other 

Kg. 30% 20%  

0710 30 00 

- Spinach , New Zealand spinach and orache spinach (garden spinach) 

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

0710 40 00 

- Sweet corn 

Kg. 30% 20%  

0710 80

- Other vegetables 

       

0710 80 10

--- Terragon

Kg. 30% 20% BCD: 100% concession on specified countries

0710 80 90

--- Other

Kg. 30% 20% BCD: 100% concession on specified countries

0710 90 00 

- Mixtures of vegetables 

Kg. 30% 20% BCD: 25% concession on specified countries

0711 

Vegetables provisionally preserved, but unsuitable in that state for immediate consumption

        

0711 20 00 

- Olives

Kg. 30% 20%  

0711 40 00

- Cucumbers and gherkins 

Kg. 30% 20%  

 

- Mushrooms and truffles :

       

0711 51 00

-- Mushrooms of the gensus agaricus

Kg. 30% 20%  

0711 59 00

-- Other

Kg. 30% 20%  

0711 90

- Other vegetables; mixtures of vegetables 

       

0711 90 10

--- Green pepper in brine

Kg. 30% 20%  

0711 90 20

--- Assorted canned vegetables

Kg. 30% 20%  

0711 90 90

--- Other

Kg. 30% 20%  

0712 

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared 

       

0712 20 00 

- Onions 

Kg. 30% 20%  

 

- Mushrooms, wood ears (Auricularia spp.), Jelly fungi (Tremella spp.) and truffles :

       

0712 31 00 

-- Mushrooms of the genus Igaricus

Kg. 30% 20%  

0712 32 00

-- Wood ears (Auricularia spp.)

Kg. 30% 20%  

0712 33 00

-- Jelly fungi (Tremella spp.)

Kg. 30% 20%  
0712 34 00 -- Shiitake (Lentinus edodes) kg. 30% 20%  

0712 39 00

-- Other

Kg. 30% 20%  

0712 90 

- Other vegetables; mixtures of vegetables 

       

0712 90 10

--- Asparagus

Kg. 30% 20% BCD: 25% concession on specified countries

0712 90 20

--- Dehydrated garlic powder

Kg. 30% 20%  

0712 90 30

--- Dehydrated garlic flakes

Kg. 30% 20%  

0712 90 40

--- Dried garlic

Kg. 30% 20%  

0712 90 50

--- Marjoram, Oregano

Kg. 30% 20% BCD: 25% concession on specified countries

0712 90 60

--- Potatoes

Kg. 30% 20%  

0712 90 90

--- Other

Kg. 30% 20%  

0713 

Dried leguminous vegetables, shelled, whether or not skinned or split 

       

0713 10 

- Peas (Pisum sativum)

       
0713 10 10 --- Yellow peas Kg. 50% 40% BCD: 10%
 IGST: 5%
 CESS: 40%
0713 10 20 --- Green peas Kg. 50% 40% BCD: 10%
 IGST: 5%
 CESS: 40%
0713 10 90 --- Other Kg. 50% 40% BCD: 10%
 IGST: 5%
 CESS: 40%
0713 20 Chickpeas (garbanzos):        
0713 20 10 Kabuli chana Kg. 70% 20% BCD: 10%
 IGST: 5%
 CESS: 30%
0713 20 20 Bengal gram (desi chana) Kg. 70% 20% BCD: 10%
 IGST: 5%
 CESS: 50%
0713 20 90 Other Kg. 70% 20% BCD: 10%
 IGST: 5%
 CESS: 50%

 

- Beans (Vigna spp., Phaseolus spp.):

       
0713 31 --Beans of the species vigna munga (L) Hepper or vigna radiate (L.) Wilcek        
0713 31 10 --Beans of the species Vigna Munga (L.) Hepper Kg. 30% 20% BCD: Nil
 IGST: 5%
0713 31 90 --Beans of the species Vigna radiata (L.) Wilczek Kg. 30% 20% BCD: Nil
 IGST: 5%

0713 32 00 

-- Small red (Adzuki) beans (Phaseolus or Vigna angularis)

Kg. 30% 20% BCD: Nil
 IGST: 5%

0713 33 00

-- Kidney beans, including white pea beans (Phaseolus vulgaris)

Kg. 30% 20% BCD: Nil
BCD: 50% concession on specified countries
 IGST: 5%
0713 34 00 --Bambara beans (Vigna subterranea or Voandzeia subterranea) Kg. 30% 20% BCD: Nil
 IGST: 5%
0713 35 00 --Cow peas (Vigna unguiculata) Kg. 30% 20% BCD: Nil
 IGST: 5%

0713 39

-- Other :

       

0713 39 10

--- Guar seeds

Kg. 30% 20% BCD: Nil
 IGST: 5%

0713 39 90

--- Other

Kg. 30% 20% BCD: Nil
 IGST: 5%

0713 40 00

- Lentils 

Kg. 50% 20% BCD: See Extract
BCD: 50% concession on specified countries
IGST: 5%
 CESS: 10%

0713 50 00 

- Broad beans (Vicia faba var major) and horse beans (Vicia faba var equina, Vicia faba var minor)

Kg. 30% 20% BCD: Nil
 IGST: 5%
0713 60 00 --Pigeon peas ( Cajanus cajan ) Kg. 30% 20% BCD: See Extract
 IGST: 5%

0713 90 

- Other :

       

0713 90 10

---Split

Kg. 30% 20% BCD: Nil
 IGST: 5%

0713 90 90

---- Other

Kg. 30% 20% BCD: Nil
 IGST: 5%

0714 

Manioc, Arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith         

0714 10 00 

- Manioc (cassava) 

Kg. 30% 20% IGST: 5%

0714 20 00 

- Sweet potatoes 

Kg. 30% 20% IGST: 5%
0714 30 00  --Yams (Dioscorea spp.) Kg. 30% 20% IGST: 5%
0714 40 00  --Taro (Colocasia spp .) Kg. 30% 20% IGST: 5%
0714 50 00  --Yautia (Xanthosoma spp .) Kg. 30% 20% IGST: 5%

0714 90

- Other 

       

0714 90 10

--- Sago pith

Kg. 30% 20% IGST: 5%

0714 90 90

--- Other

Kg. 30% 20% IGST: 5%

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.

 

1 Substituted Vide Section 98(b) of Finance Act 2022 (Third Schedule) (w.e.f 01/05/2022)