CHAPTER 13 (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) (6)
1301  Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)         
1301 20 00  - Gum Arabic  Kg. 30% 20%  
1301 90  - Other :        
  --- Natural gums :        
1301 90 11 ---- Asian gum Kg. 30% - IGST: 5%
1301 90 12 ---- African gum Kg. 30% - IGST: 5%
1301 90 13 ---- Asafoetida Kg. 1[5%]

old[30%]

 - BCD: 5% upto 30/04/2022 IGST: 5%
1301 90 14 ---- Benjamin ras Kg. 30% - IGST: 5%
1301 90 15 ---- Benjamin cowrie Kg. 30% - IGST: 5%
1301 90 16 ---- Karaya gum (India tragacanth) hastab Kg. 30% - IGST: 5%
1301 90 17 ---- Tragacanth (adraganth) Kg. 30% - IGST: 5%
1301 90 18 ---- Storax Kg. 30% - BCD: NIL for specified countries
 IGST: 5%
1301 90 19 ---- Other Kg. 30% - IGST: 5%
  --- Resins :        
1301 90 21 ---- Copal Kg. 30% - IGST: 5%
1301 90 22 ---- Dammar batu Kg. 30% - IGST: 5%
1301 90 29 ---- Other Kg. 30% - IGST: 5%
  --- Gum resins :        
1301 90 31 ---- Myrrh Kg. 30% - IGST: 5%
1301 90 32 ---- Oilbanum or frankincense Kg. 30% - IGST: 5%
1301 90 33 ---- Mastic gum Kg. 30% - IGST: 5%
1301 90 34 ---- Xanthium gum Kg. 30% - IGST: 5%
1301 90 39 ---- Other Kg. 30% - IGST: 5%
  --- Oleoresins :        
1301 90 41 ---- Of seeds Kg. 30% - IGST: 5%
1301 90 42 ---- Of fruits Kg. 30% - IGST: 5%
1301 90 43 ---- Of leaves Kg. 30% - IGST: 5%
1301 90 44 ---- Of spices Kg. 30% - IGST: 5%
1301 90 45 ---- Of flowers Kg. 30% - IGST: 5%
1301 90 46 ---- Of roots Kg. 30% - IGST: 5%
1301 90 49 ---- Other Kg. 30% - BCD: 5%
 IGST: 5%
  --- Other:        
1301 90 99 --- Other Kg. 30% - IGST: 5%
1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products         
  - Vegetable saps and extracts :        
1302 11 00  --Opium Kg. 30% - IGST: 18%
1302 12 00  -- Of liquorice  Kg. 30% - IGST: 18%
1302 13 00  -- Of hops  Kg. 30% - IGST: 18%
1302 14 00  -- Of ephedra Kg. 30% - BCD: 15%
 IGST: 18%
1302 19 -- Other :         
  --- Extracts :     -  
1302 19 11 ---- Of belladona Kg. 30% - BCD: 15%
 IGST: 18%
1302 19 12 ---- Of cascara sagrada Kg. 30% - BCD: 15%
 IGST: 18%
1302 19 13 ---- Of nuxvomica Kg. 30% - BCD: 15%
 IGST: 18%
1302 19 14 ---- Of ginseng (including powder) Kg. 30% - BCD: 15%
 IGST: 18%
1302 19 15 ---- Of agarose Kg. 30% - BCD: 15%
 IGST: 18%
1302 19 16 ---- Of neem Kg. 30% - BCD: 15%
 IGST: 18%
1302 19 17 ---- Of gymnema Kg. 30% - BCD: 15%
 IGST: 18%
1302 19 18 ---- Of garacenia or cambodge Kg. 30% - BCD: 15%
 IGST: 18%
1302 19 19 ---- Other Kg. 30% - BCD: 15%
 IGST: 18%
1302 19 20 --- Cashew shell liquid (CNSL), crude Kg. 30% - BCD: 15%
 IGST: 18%
1302 19 30 --- Purified and distilled CNSL (Cardanol) Kg. 30% - BCD: 15%
 IGST: 18%
1302 19 90 --- Other Kg. 30% - BCD: 15%
 IGST: 18%
1302 20 00  - Pectic substances, pectinates and pectates  Kg. 30% - BCD: 15%
 IGST: 18%
  - Mucilages and thickeners, whether or not modified, derived from vegetable products :        
1302 31 00  -- Agar-agar  Kg. 30% - BCD: 50% concession on specified countries
IGST: 18%
1302 32 -- Mucilages and thickeners whether or not modified, derived from locust beans locust bean seeds or guar seeds :        
1302 32 10 Omitted        
1302 32 20 Omitted        
1302 32 30 --- Guar-gum treated and pulverised Kg. 30% - IGST: 18%
1302 32 40 --- Kappa carrageenan Kg. 30% - IGST: 18%
1302 32 90 --- Other Kg. 30% - IGST: 18%
1302 39 00  -- Other  Kg. 30% - BCD: 50% concession on 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.

 

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