CHAPTER 17 (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)
1701 

Cane or beet sugar and chemically pure sucrose, in solid form 

        
  - Raw sugar not containing added flavouring or colouring matter:        
1701 12 00  -- Beet sugar  Kg. 100% - IGST: See Extract
1701 13 --- Cane Sugar specified in sub heading Note 2 to this chapter        
1701 13 10 --- Cane Jaggery Kg. 100% - IGST: See Extract
1701 13 20 --- Khandsari Sugar Kg. 100% - IGST: See Extract
1701 13 90 --Other Kg. 100% - IGST: See Extract
1701 14 - Other Cane Sugar:        
1701 14 10  --- Cane Jaggery Kg. 100% - IGST: See Extract
1701 14 20 --- Khandsari Sugar Kg. 100% - IGST: See Extract
1701 14 90 --Other Kg. 100% - IGST: See Extract
  --Other        
1701 91 00 --- Refined Sugar containing added flavouring or colouring matter Kg. 100% - IGST: 12%
1701 99  --Other        
1701 99 10 --Sugar Cubes Kg. 100% - IGST: 12%
1701 99 90  --Other Kg. 100% - IGST: 12%
1702

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel

        
  - Lactose and lactose syrup :        
1702 11  -- Containing by weight 99% or more lactose, expressed as anhydrous lactose calculated on the dry matter :         
1702 11 10 --- In solid form Kg. 1[25%]

old[30%]

 - BCD: 25% upto 30/04/2022
 IGST: See Extract
1702 11 90 --- Other Kg. 1[25%]

old[30%]

 - BCD: 25% upto 30/04/2022
 IGST: See Extract
1702 19 -- Other :        
1702 19 10 --- In solid form Kg. 1[25%]

old[30%]

 - BCD: 25% upto 30/04/2022
 IGST: See Extract
1702 19 90 --- Other Kg. 1[25%]

old[30%]

 - BCD: 25% upto 30/04/2022
 IGST: See Extract
1702 20 - Maple sugar and maple syrup :        
1702 20 10 --- In solid form Kg. 30% - BCD: 10% Condition
 IGST: See Extract
1702 20 90 --- Other Kg. 30% - BCD: 10% Condition
 IGST: See Extract
1702 30 - Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose         
1702 30 10 --- Glucose, liquid Kg. 30% - BCD: 10% Condition
 IGST: See Extract
1702 30 20 --- Glucose, solid Kg. 30% - BCD: 10% Condition
 IGST: See Extract
  --- Dextrose :        
1702 30 31 ---- In solid form Kg. 30% - BCD: 10% Condition
 IGST: See Extract
1702 30 39 ---- Other Kg. 30% - BCD: 10% Condition
 IGST: See Extract
1702 40 - Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose excluding invert sugar :        
1702 40 10 --- Glucose, liquid Kg. 30% - BCD: 10% Condition
 IGST: See Extract
1702 40 20 --- Glucose, solid Kg. 30% - BCD: 10% Condition
 IGST: See Extract
  --- Dextrose :        
1702 40 31 ---- In solid form Kg. 30% - BCD: 10% Condition
 IGST: See Extract
1702 40 39 ---- Other Kg. 30% - BCD: 10% Condition
 IGST: See Extract
1702 50 00  - Chemically pure fructose  Kg. 30% - BCD: 10% Condition
 IGST: See Extract
1702 60 - Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose excluding invert sugar :        
1702 60 10 --- In solid form Kg. 30% - BCD: 10% Condition
 IGST: See Extract
1702 60 90 --- Other Kg. 30% - BCD: 10% Condition
 IGST: See Extract
1702 90 - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose :        
1702 90 10 --- Palmyra sugar Kg. 30% - BCD: 10% Condition
 IGST: See Extract
1702 90 20 --- Chemically pure maltose Kg. 30% - BCD: 10% Condition
 IGST: See Extract
1702 90 30 --- Artificial honey, whether or not mixed with natural honey Kg. 30% - BCD: 10% Condition
 IGST: See Extract
1702 90 40 --- Caramel Kg. 30% - BCD: 10% Condition
 IGST: See Extract
1702 90 50 --- Insulin syrup Kg. 30% - BCD: 10% Condition
 IGST: See Extract
1702 90 90 --- Other Kg. 30% - BCD: 10% Condition
 IGST: See Extract
1703 Molasses resulting from the extraction or refining of sugar         
1703 10 00  - Cane molasses  Kg. 30% - IGST: 28%
1703 90 - Other:         
1703 90 10 --- Molasses, edible Kg. 30% - IGST: 28%
1703 90 90 --- Other Kg. 30% - IGST: 28%
1704 Sugar confectionery (including white chocolate), not containing cocoa         
1704 10 00  - Chewing gum, whether or not sugar-coated  Kg. 45% - BCD: 50% concession on specified countries
IGST: See Extract
1704 90 - Other :        
1704 90 10 --- Jelly confectionary Kg. 30% - BCD: 50% concession on specified countries
IGST: See Extract
1704 90 20 --- Boiled sweets, whether or not filled Kg. 30% - BCD: 50% concession on specified countries
IGST: See Extract
1704 90 30 --- Toffees, caramels and similar sweets Kg. 30% - BCD: 50% concession on specified countries
IGST: See Extract
1704 90 90 --- Other Kg. 30% - BCD: 50% concession on specified countries
IGST: See Extract

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.

Conditions

1. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. (Vide:- Notification No.50/2017-Condition No- 9)

 

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