CHAPTER 18 (Chapter Notes)
|
Tariff Item. |
Description of article |
Units | Rate of Duty | ||
| Standard | Preferential Areas | Effective rate of duty | |||
| (1) |
(2) |
(3) | (4) | (5) | (6) |
| 1801 00 00 | Cocoa beans, whole or broken, raw or roasted | Kg. |
1[15%] old[30%] |
- |
BCD: 15% upto 30/04/2022 IGST: 5% |
| 1802 00 00 | Cocoa shells, husks, skins and other cocoa waste | Kg. | 30% | - | IGST: 5% |
| 1803 | Cocoa paste, whether or not defatted | ||||
| 1803 10 00 | - Not defatted | Kg. | 30% | - | IGST: 5% |
| 1803 20 00 | - Wholly or partly defatted | Kg. | 30% | - | IGST: 5% |
| 1804 00 00 | Cocoa butter, fat and oil | Kg. | 30% | - |
BCD: NIL
for specified countries IGST: 18% |
| 1805 00 00 | Cocoa powder, not containing added sugar or other sweetening matter | Kg. | 30% | - |
BCD: NIL
for specified countries IGST: 18% |
| 1806 | Chocolate and other food preparations containing cocoa | ||||
| 1806 10 00 | - Cocoa powder, containing added sugar or other sweetening matter | Kg. | 30% | - |
BCD: Nil
for specified countries IGST: 18% |
| 1806 20 00 | - Other preparations in blocks, slabs or bars weighing more than 2 kg. or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg. | Kg. | 30% | - |
BCD: Nil
for specified countries IGST: 18% |
| - Other, in blocks, slabs or bars : | |||||
| 1806 31 00 | -- Filled | Kg. | 30% | - |
BCD :
See Notifications for specified countries IGST: 18% |
| 1806 32 00 | -- Not filled | Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 18% |
| 1806 90 | - Other : | ||||
| 1806 90 10 | --- Chocolate and chocolate products | Kg. | 30% | - | IGST: 18% |
| 1806 90 20 | --- Sugar confectionery containing cocoa | Kg. | 30% | - | IGST: 18% |
| 1806 90 30 | --- Spreads containing cocoa | Kg. | 30% | - | IGST: 18% |
| 1806 90 40 | --- Preparations containing coca for making beverages | Kg. | 30% | - | IGST: 18% |
| 1806 90 90 | --- Other | Kg. | 30% | - | 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)