Chapter 9 (Chapter Notes)

Relevant Circulars

Relevant Judgements

 

Tariff Item.

Description of article 

Units Rate of Duty
      Standard Preferential Areas Effective rate of duty
(1)

(2)

(3) (4) (5) (6)

0901 

Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion 

       

 

- Coffee, not roasted:

       

0901 11

-- Not decaffeinated :

       

 

--- Arabica plantation :

       

0901 11 11

---- A Grade

Kg. 100% 100% less 13 paise per kg. IGST: 5%

0901 11 12

---- B Grade

Kg. 100% 100% less 13 paise per kg. IGST: 5%

0901 11 13

---- C Grade

Kg. 100% 100% less 13 paise per kg. IGST: 5%

0901 11 19

---- Other

Kg. 100% 100% less 13 paise per kg. IGST: 5%

 

--- Arabica cherry :

       

0901 11 21

---- AB Grade

Kg. 100% 100% less 13 paise per kg. IGST: 5%

0901 11 22

---- PB Grade

Kg. 100% 100% less 13 paise per kg. IGST: 5%

0901 11 23

---- C Grade

Kg. 100% 100% less 13 paise per kg. IGST: 5%

0901 11 24

---- B/B/B Grade

Kg. 100% 100% less 13 paise per kg. IGST: 5%

0901 11 29

---- Other

Kg. 100% 100% less 13 paise per kg. IGST: 5%

 

--- Rob Parchment :

       

0901 11 31

---- AB Grade

Kg. 100% 100% less 13 paise per kg. IGST: 5%

0901 11 32

---- PB Grade

Kg. 100% 100% less 13 paise per kg. IGST: 5%

0901 11 33

---- C Grade

Kg. 100% 100% less 13 paise per kg. IGST: 5%

0901 11 39

---- Other

Kg. 100% 100% less 13 paise per kg. IGST: 5%

 

--- Rob cherry :

       

0901 11 41

---- AB Grade

Kg. 100% 100% less 13 paise per kg. IGST: 5%

0901 11 42

---- PB Grade

Kg. 100% 100% less 13 paise per kg. IGST: 5%

0901 11 43

---- C Grade

Kg. 100% 100% less 13 paise per kg. IGST: 5%

0901 11 44

---- B/B/B Grade

Kg. 100% 100% less 13 paise per kg. IGST: 5%

0901 11 45

---- Bulk

Kg. 100% 100% less 13 paise per kg. IGST: 5%

0901 11 49

---- Other

Kg. 100% 100% less 13 paise per kg. IGST: 5%

0901 11 90

--- Other

Kg. 100% 100% less 13 paise per kg. IGST: 5%

0901 12 00

-- Decaffeinated 

Kg. 100% 100% less 13 paise per kg. IGST: 5%

 

- Coffee, roasted:

       

0901 21

-- Not decaffeinated : 

       

0901 21 10

--- In bulk packing

Kg. 100% 100% less 13 paise per kg. IGST: 5%

0901 21 90

--- Other

Kg. 100% 100% less 13 paise per kg. IGST: 5%

0901 22

-- Decaffeinated 

       

0901 22 10

--- In bulk packing

Kg. 100% 100% less 13 paise per kg. IGST: 5%

0901 22 90

--- Other

Kg. 100% 100% less 13 paise per kg. IGST: 5%

0901 90 

- Other :

       

0901 90 10

--- Coffee husks and skins

Kg. 100% 100% less 13 paise per kg. IGST: 5%

0901 90 20

--- Coffee substitutes containing coffee

Kg. 100% 100% less 13 paise per kg. IGST: 5%

0901 90 90

--- Other

Kg. 100% 100% less 13 paise per kg. IGST: 5%

0902

Tea, whether or not flavoured 

       

0902 10

- Green tea (not fermented) in immediate packings of a content not exceeding 3 kg. 

       

0902 10 10

--- Content not exceeding 25 g.

Kg. 100% 100% less 26 paise per kg. IGST: 5%

0902 10 20

--- Content exceeding 25 g. but not exceeding 1 kg.

Kg. 100% 100% less 26 paise per kg. IGST: 5%

0902 10 30

--- Content exceeding 1 kg. but not exceeding 3 kg.

Kg. 100% 100% less 26 paise per kg. IGST: 5%

0902 10 90

--- Other

Kg. 100% 100% less 26 paise per kg. IGST: 5%

0902 20

- Other green tea (not fermented) 

       

0902 20 10

--- Green tea in packets with contents exceeding 3 kg. but not exceeding 20 kg.

Kg. 100% 100% less 26 paise per kg. IGST: 5%

0902 20 20

--- Green tea in bulk

Kg. 100% 100% less 26 paise per kg. IGST: 5%

0902 20 30

--- Green tea agglomerated in forms such as ball, brick and tablets

Kg. 100% 100% less 26 paise per kg. IGST: 5%

0902 20 40

--- Green tea waste

Kg. 100% 100% less 26 paise per kg. IGST: 5%

0902 20 90

--- Other

Kg. 100% 100% less 26 paise per kg. IGST: 5%

0902 30

- Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg.: 

       

0902 30 10

--- Content not exceeding 25g.

Kg. 100% 100% less 26 paise per kg. IGST: 5%

0902 30 20

--- Content exceeding 25g. but not exceeding 1 kg.

Kg. 100% 100% less 26 paise per kg. IGST: 5%

0902 30 30

--- Content exceeding 1 kg. but not exceeding 3 kg.

Kg. 100% 100% less 26 paise per kg. IGST: 5%

0902 30 90

--- Other

Kg. 100% 100% less 26 paise per kg. IGST: 5%

0902 40

- Other black tea (fermented) and other partly fermented tea 

       

0902 40 10

--- Content exceeding 3 kg. but not exceeding 20 kg.

Kg. 100% 100% less 26 paise per kg. IGST: 5%

0902 40 20

--- Black tea, leaf in bulk

Kg. 100% 100% less 26 paise per kg. IGST: 5%

0902 40 30

--- Black tea, dust in bulk

Kg. 100% 100% less 26 paise per kg. IGST: 5%

0902 40 40

--- Tea bags

Kg. 100% 100% less 26 paise per kg. IGST: 5%

0902 40 50

--- Black tea, agglomerated in forms such as ball, brick and tablets

Kg. 100% 100% less 26 paise per kg. IGST: 5%

0902 40 60

--- Black tea, waste

Kg. 100% 100% less 26 paise per kg. IGST: 5%

0902 40 90

--- Other

Kg. 100% 100% less 26 paise per kg. IGST: 5%

0903 00 00

Mate 

Kg. 30% 30% less 26 paise per kg. IGST: 5%

0904

Pepper of the genus Piper, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta

       

 

- Pepper:

       

0904 11

-- Neither crushed nor ground :

       

0904 11 10

--- Pepper, long

Kg. 1[30%]

old[70%]

62.5% BCD: 30% upto 30/04/2022
IGST: 5%

0904 11 20

--- Light black pepper

Kg. 70% 62.5% IGST: 5%

0904 11 30

--- Black pepper, garbled

Kg. 70% 62.5% IGST: 5%

0904 11 40

--- Black pepper ungarbled

Kg. 70% 62.5% IGST: 5%

0904 11 50

--- Green pepper, dehydrated

Kg. 70% 62.5% IGST: 5%

0904 11 60

--- Pepper pinheads

Kg. 70% 62.5% IGST: 5%

0904 11 70

--- Green pepper, frozen or dried

Kg. 70% 62.5% IGST: 5%

0904 11 80

--- Pepper other than green, frozen

Kg. 70% 62.5% IGST: 5%

0904 11 90

--- Other

Kg. 70% 62.5% IGST: 5%

0904 12 00 

-- Crushed or ground 

Kg. 70% 62.5% IGST: 5%
  - Fruits of the genus Capsicum or of the genus Pimenta        

0904 21

-- Dried neither crushed nor ground 

       
0904 21 10 -- Of genus Capsicum Kg. 70% - IGST: 5%
0904 21 20 -- Of genus Pimenta Kg. 70% - IGST: 5%
0904 22 -- Crushed or ground  Kg. 70% - IGST: 5%
  -- Of genus Capsicum :        
0904 22 11 -- Chilly powder  Kg. 70% - IGST: 5%
0904 22 19 -- Other  Kg. 70% - IGST: 5%
  -- Of genus Pimenta        
0904 22 21 -- Powder  Kg. 70% - IGST: 5%
0904 22 29 -- Other  Kg. 70% - IGST: 5%

0905

Vanilla 

       

0905 10 00

-- Neither crushed n or ground 

Kg. 30% - IGST: 5%

0905 20 00

- Crushed or ground 

Kg. 30% - IGST: 5%

0906

Cinnamon and cinnamon-tree flowers 

       

  

Neither crushed nor ground :

       

0906 11

--Cinnamon (Cinnamomum zeylanicum Blume)

       

0906 11 10

---Cinnamon bark

Kg. 30% 22.5% IGST: 5%

0906 11 20

---Cinnamon tree flowers

Kg. 30% 22.5% IGST: 5%

0906 11 90

---Other

Kg. 30% 22.5% IGST: 5%

0906 19

- -Other:

       

0906 19 10

---cassia

Kg. 30% 22.5% IGST: 5%

0906 19 90

---other

Kg. 30% 22.5% IGST: 5%
0906 20 00 --Crushed or ground Kg. 30% 22.5% IGST: 5%

0907

Cloves (whole fruit, cloves and stems) 

       

0907 10

-- Neither crushed nor ground :

       

0907 10 10

--- Extracted

Kg. 1[35%]

old[70%]

62.5% BCD: 35% upto 30/04/2022
IGST: 5%

0907 10 20

--- Not extracted (other than stem)

Kg. 1[35%]

old[70%]

62.5% BCD: 35% upto 30/04/2022
IGST: 5%

0907 10 30

--- Stems

Kg. 1[35%]

old[70%]

62.5% BCD: 35% upto 30/04/2022
IGST: 5%

0907 10 90

--- Other

Kg. 1[35%]

old[70%]

62.5% BCD: 35% upto 30/04/2022
IGST: 5%
0907 20 00 -- Crushed or ground  Kg. 1[35%]

old[70%]

62.5% BCD: 35% upto 30/04/2022
IGST: 5%

0908

Nutmeg, mace and cardamoms 

       

 

- Nutmeg :

       
0908 11 -- Neither crushed nor ground :        

0908 11 10

--- In shell

Kg. 30% 22.5% IGST: 5%

0908 11 20

--- Shelled

Kg. 30% 22.5% IGST: 5%

0908 12 00 

- Crushed or ground

Kg. 30% 22.5%- IGST: 5%
  Mace:        
0908 21 00 -- Neither crushed nor ground Kg. 30% - BCD: 22.5 per cent ad valorem on specified countries
IGST:
5%
0908 22 00 -- Crushed or ground  Kg. 30% - IGST: 5%

 

- Cardamoms :

       
0908 31   -- Neither crushed nor ground        

0908 31 10

--- Large (amomum)

Kg. 70% 62.5% IGST: 5%

0908 31 20

--- Small (elettaria), alleppey green

Kg. 70% 62.5% IGST: 5%

0908 31 30

--- Small, coorge green

Kg. 70% 62.5% IGST: 5%

0908 31 40

--- Small, bleached, half-bleached or bleachable

Kg. 70% 62.5% IGST: 5%

0908 31 50

--- Small (mixed)

Kg. 70% 62.5% IGST: 5%
0908 31 90

--- Other

Kg. 70% 62.5% IGST: 5%
0908 32 - Crushed or ground :        
0908 32 10

--- Powder

Kg. 70% 62.5% IGST: 5%

0908 32 20

--- Small Cardamom seeds

Kg. 70% 62.5% IGST: 5%
0908 32 30 -- Cardamom husk Kg. 70% 62.5% IGST: 5%
0908 32 90 - Other Kg. 70% 62.5% IGST: 5%

0909

Seeds of anise, badian, fennel, coriander, cumin, or caraway; juniper berries

       

 

- Seeds of coriander :

       

0909 21 

-- Neither crushed nor ground :

       

0909 21 10

---- Of seed quality

Kg. 30% - IGST: 5%

0909 21 90

---- Other

Kg. 30% - IGST: 5%
0909 22 00 -- Crushed or ground  Kg. 30% - IGST: 5%

 

--- Seeds of Cumin :

       
0909 31 -- Neither crushed nor ground :        
  -- Cumin black:        

0909 31 11

---- Of seed quality

Kg. 30% - IGST: 5%

0909 31 19

---- Other

Kg. 30% - IGST: 5%
  -- Cumin other than black :        

0909 31 21

--- Of seed quality

Kg. 30% - IGST: 5%

0909 31 29

--- Other

Kg. 30% - IGST: 5%
0909 32 00 -- Crushed or ground Kg. 30% - IGST: 5%
  --- Seeds of anise, dadian, caraway or fennel, juniper berries :        

0909 61

-- Neither crushed nor ground :

       

 

--- Seeds of anise :

       

0909 61 11

---- Of seed quality

Kg. 30% - IGST: 5%

0909 61 19

---- Other

Kg. 30% - IGST: 5%

 

--- Seeds of badian  :

       

0909 61 21

---- Of seed quality

Kg. 30% - IGST: 5%

0909 61 29

---- Other

Kg. 30% - IGST: 5%

 

- Seeds of caraway or fennel :

       

0909 61 31

--- Of seed quality

Kg. 30% - IGST: 5%

0909 61 39

--- Other

Kg. 30% - IGST: 5%

 

-  Juniper berries :

       

0909 61 41

---- Of seed quality

Kg. 30% - IGST: 5%

0909 61 49

---- Other

Kg. 30% - IGST: 5%

0909 62

--- Crushed or ground :

       

0909 62 10

-- Anise

Kg. 30% - IGST: 5%

0909 62 20

-- Badian

Kg. 30% - IGST: 5%
0909 62 30 -- Caraway or fennel : Kg. 30% - IGST: 5%
0909 62 40 -- Juniper berries : Kg. 30% - IGST: 5%

0910

Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices

       

 

- Ginger :

       
0910 11 -- Neither crushed nor ground :        

0910 11 10

--- Fresh

Kg. 30% -  

0910 11 20

--- Dried, unbleached

Kg. 30% - IGST: 5%

0910 11 30

--- Dried, bleached

Kg. 30% - IGST: 5%

0910 11 90

--- Other

Kg. 30% - IGST: 5%
0910 12 --- Crushed or ground :        
0910 12 10 -- Powder Kg. 30% - IGST: 5%
0910 12 90 -- Other Kg. 30% - IGST: 5%

0910 20 

- Saffron :

       

0910 20 10

--- Saffron stigma

Kg. 30% - IGST: 5%

0910 20 20

--- Saffron stamen

Kg. 30% - IGST: 5%

0910 20 90

--- Other

Kg. 30% - IGST: 5%

0910 30

- Turmeric (curcuma) 

       

0910 30 10

--- Fresh

Kg. 30% -  

0910 30 20

--- Dried

Kg. 30% - IGST: 5%

0910 30 30

--- Powder

Kg. 30% - IGST: 5%

0910 30 90

--- Other

Kg. 30% - IGST: 5%

 

- Other spices:

       

0910 91 00 

- Mixtures referred to in Note 1(b) to this chapter

Kg. 30% - IGST: 5%

0910 99 

-- Other :

       

 

--- Seed :

       

0910 99 11

---- Celery

Kg. 30% - IGST: 5%

0910 99 12

---- Fenugreek

Kg. 30% - IGST: 5%

0910 99 13

---- Dill

Kg. 30% - IGST: 5%

0910 99 14

---- Ajwain

Kg. 30% - IGST: 5%

0910 99 15

---- Cassia torea

Kg. 30% - IGST: 5%

0910 99 19

---- Other

Kg. 30% - IGST: 5%

 

--- Powder :

       

0910 99 21

---- Cassia

Kg. 30% - IGST: 5%

0910 99 23

---- Celery

Kg. 30% - IGST: 5%

0910 99 24

---- Fenugreek

Kg. 30% - IGST: 5%

0910 99 25

---- Dill

Kg. 30% - IGST: 5%

0910 99 26

---- Poppy

Kg. 30% - IGST: 5%

0910 99 27

---- Mustard

Kg. 30% - IGST: 5%

0910 99 29

---- Other

Kg. 30% - IGST: 5%

 

--- Husk :

       

0910 99 39

---- Other

Kg. 30% - IGST: 5%

0910 99 90

--- Other

Kg. 30% - IGST: 5%

 

Exemptions

Additional Duty Exemption

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)