CHAPTER 19 (Chapter Notes)
|
Tariff Item. |
Description of article |
Units | Rate of Duty | ||
| Standard | Preferential Areas | Effective Rate of Duty | |||
| (1) |
(2) |
(3) | (4) | (5) | (6) |
| 1901 |
Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included |
||||
| 1901 10 | - Preparations suitable for infants or young children , put up for retail sale : | ||||
| 1901 10 10 | --- Malted milk (including powder) | Kg. | 50% | - |
BCD :
See Notifications for specified countries IGST: 18% |
| 1901 10 90 | --- Other | Kg. | 50% | - |
BCD :
See Notifications for specified countries IGST: 18% |
| 1901 20 00 | - Mixes and doughs for the preparation of bakers' wares of heading No. 1905 | Kg. | 30% | - |
BCD: Nil
for specified countries IGST: 5% |
| 1901 90 | - Other : | ||||
| 1901 90 10 | --- Malt extract | Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 18% |
| 1901 90 90 | --- Other | Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 18% |
| 1902 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared | ||||
| - Uncooked pasta, not stuffed or otherwise prepared : | |||||
| 1902 11 00 | -- Containing eggs | Kg. | 30% | - | IGST: See Extract |
| 1902 19 00 | -- Other | Kg. | 30% | - |
BCD :
See Notifications for specified countries IGST: See Extract |
| 1902 20 | - Stuffed pasta, whether or not cooked or otherwise prepared : | ||||
| 1902 20 10 | --- Cooked | Kg. | 30% | - |
BCD: NIL
for specified countries IGST: See Extract |
| 1902 20 90 | --- Other | Kg. | 30% | - |
BCD: NIL
for specified countries IGST: See Extract |
| 1902 30 | - Other pasta : | ||||
| 1902 30 10 | --- Dried | Kg. | 30% | - |
BCD: NIL
for specified countries IGST: See Extract |
| 1902 30 90 | --- Other | Kg. | 30% | - |
BCD: NIL
for specified countries IGST: See Extract |
| 1902 40 | - Couscous : | ||||
| 1902 40 10 | --- Unprepared | Kg. | 30% | - |
BCD: NIL
for specified countries IGST: See Extract |
| 1902 40 90 | --- Other | Kg. | 30% | - |
BCD: NIL
for specified countries IGST: See Extract |
| 1903 00 00 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms | Kg. | 50% | - |
BCD: NIL
for specified countries IGST: 5% |
| 1904 |
Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals [other than maize (corn)] in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included |
||||
| 1904 10 | - Prepared food obtained by the swelling or roasting of cereals or cereal products : | ||||
| 1904 10 10 | --- Corn flakes | Kg. | 30% | - |
BCD :
See Notifications for specified countries IGST: See Extract |
| 1904 10 20 | --- Paws, Mudi and the like | Kg. | 30% | - |
BCD :
See Notifications for specified countries IGST: 5% |
| 1904 10 30 | --- Bulgur wheat | Kg. | 30% | - |
BCD :
See Notifications for specified countries IGST: See Extract |
| 1904 10 90 | --- Other | Kg. | 30% | - |
BCD :
See Notifications for specified countries IGST: See Extract |
| 1904 20 00 |
- Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals |
Kg. | 30% | - | IGST: See Extract |
| 1904 30 00 | -- Bulgur wheat | Kg. | 30% | - | IGST: See Extract |
| 1904 90 00 | - Other | Kg. | 30% | - | IGST: See Extract |
| 1905 |
Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products |
||||
| 1905 10 00 | - Crispbread : | Kg. | 30% | - | IGST: See Extract |
| 1905 20 00 | - Gingerbread and the like | Kg. | 30% | - | IGST: See Extract |
| - Sweet biscuits; waffles and wafers : | |||||
| 1905 31 00 | -- Sweet biscuits | Kg. |
1[30%] old[45%] |
- |
BCD: 30% upto 30/04/2022 BCD: See Notifications for specified countries IGST: See Extract |
| 1905 32 | -- Waffles and wafers : | ||||
| --- Communion wafers : | |||||
| 1905 32 11 | ---- Coated with chocolate or containing chocolate | Kg. |
1[30%] old[45%] |
- |
BCD: 30% upto 30/04/2022 BCD: 50% concession on specified countries IGST: See Extract |
| 1905 32 19 | ---- Other | Kg. |
1[30%] old[45%] |
- |
BCD: 30% upto 30/04/2022 BCD: 50% concession on specified countries IGST: See Extract |
| 1905 32 90 | --- Other | Kg. |
1[30%] old[45%] |
- |
BCD: 30% upto 30/04/2022 BCD: 50% concession on specified countries IGST: See Extract |
| 1905 40 00 | - Rusks, toasted bread and similar toasted products | Kg. | 30% | - | IGST: 5% |
| 1905 90 | - Other : | ||||
| 1905 90 10 | --- Pastries and cakes | Kg. | 30% | - |
BCD: Nil
for specified countries IGST: See Extract |
| 1905 90 20 | --- Biscuits not elsewhere specified or included | Kg. | 30% | - |
BCD: Nil
for specified countries IGST: See Extract |
| 1905 90 30 | --- Extruded or expanded products, savoury or salted | Kg. | 30% | - |
BCD: Nil
for specified countries IGST: See Extract |
| 1905 90 40 | --- Papad | Kg. | 30% | - |
BCD: Nil
for specified countries IGST: See Extract |
| 1905 90 90 | --- Other | Kg. | 30% | - |
BCD: Nil
for 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.
1 Substituted Vide Section 98(b) of Finance Act 2022 (Third Schedule) (w.e.f 01/05/2022)