CHAPTER 20 (Chapter Notes)
|
Tariff Item. |
Description of article |
Units | Rate of Duty | ||
| Standard | Preferential Areas | Effective Rate of Duty | |||
| (1) |
(2) |
(3) | (4) | (5) | (6) |
| 2001 | Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid | ||||
| 2001 10 00 | - Cucumbers and gherkins | Kg. | 30% | - | IGST: 12% |
| 2001 90 00 | - Other | Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 12% |
| 2002 | Tomatoes prepared or preserved otherwise than by vinegar or acetic acid | ||||
| 2002 10 00 | - Tomatoes, whole or in pieces | Kg. | 30% | - | IGST: 12% |
| 2002 90 00 | - Other | Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 12% |
| 2003 | Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid | ||||
| 2003 10 00 | - Mushrooms of the genus Agaricus | Kg. | 30% | - | IGST: 12% |
| 2003 90 | --Other | ||||
| 2003 90 10 | -- Truffles | Kg. | 30% | - | IGST: 12% |
| 2003 90 90 | -- Other | Kg. | 30% | - | IGST: 12% |
| 2004 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading No. 2006 | ||||
| 2004 10 00 | - Potatoes | Kg. | 35% | - | IGST: 12% |
| 2004 90 00 | - Other vegetables and mixtures of vegetables | Kg. | 30% | - | IGST: 12% |
| 2005 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 | ||||
| 2005 10 00 | - Homogenised vegetables | Kg. | 30% | - | IGST: 12% |
| 2005 20 00 | - Potatoes | Kg. | 30% | - | IGST: 12% |
| 2005 40 00 | - Peas (Pisum sativum) | Kg. | 30% | - | IGST: 12% |
| - Beans (Vigna spp., Phaseolus spp.): | |||||
| 2005 51 00 | -- Beans, shelled | Kg. | 30% | - | IGST: 12% |
| 2005 59 00 | -- Other | Kg. | 30% | - | IGST: 12% |
| 2005 60 00 | - Asparagus | Kg. | 30% | - | IGST: 12% |
| 2005 70 00 | - Olives | Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 12% |
| 2005 80 00 | - Sweet corn (Zea mays var. saccharata) | Kg. | 30% | - | IGST: 12% |
| Other vegetables and mixtures of vegetables : | |||||
| 2005 91 00 | --Bamboo shoots | Kg. | 30% | - | IGST: 12% |
| 2005 99 00 | --Other | Kg. | 30% | - | IGST: 12% |
| 2006 00 00 | Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised) | Kg. | 30% | - | IGST: 12% |
| 2007 | Jams, Fruit Jellies, Marmalades, Fruit Or Nut Puree And Fruit Or Nut Pastes, Obtained By Cooking, Whether Or Not Containing Added Sugar Or Other Sweetening Matter | ||||
| 2007 10 00 | - Homogenised preparations | Kg. | 30% | - | IGST: 12% |
| - Other: | |||||
| 2007 91 00 | -- Citrus fruit | Kg. | 30% | - | IGST: 12% |
| 2007 99 | -- Other | ||||
| 2007 99 10 | --- Mango | Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 12% |
| 2007 99 20 | --- Guava | Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 12% |
| 2007 99 30 | --- Pine apple | Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 12% |
| 2007 99 40 | --- Apple | Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 12% |
| 2007 99 90 | --- Other | Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 12% |
| 2008 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included | ||||
| - Nuts, ground-nuts and other seeds, whether or not mixed together: | |||||
| 2008 11 00 | -- Ground-nuts | Kg. | 30% | - | IGST: 12% |
| 2008 19 | -- Other, including mixtures : | ||||
| 2008 19 10 | --- Cashew nut, roasted, salted or roasted and salted | Kg. | 45% | - |
BCD:
50% concession
on specified countries IGST: 12% |
| 2008 19 20 | --- Other roasted nuts and seeds | Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 12% |
| 2008 19 30 | --- Other nuts, otherwise prepared or preserved | Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 12% |
| 2008 19 40 | --- Other roasted and fried vegetable products | Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 12% |
| 2008 19 90 | --- Other | Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 12% |
| 2008 20 00 | - Pineapples | Kg. | 30% | - | IGST: 12% |
| 2008 30 | - Citrus fruit : | ||||
| 2008 30 10 | --- Orange | Kg. | 30% | - | IGST: 12% |
| 2008 30 90 | --- Other | Kg. | 30% | - | IGST: 12% |
| 2008 40 00 | - Pears | Kg. | 30% | - | IGST: 12% |
| 2008 50 00 | - Apricots | Kg. | 30% | - | IGST: 12% |
| 2008 60 00 | - Cherries | Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 12% |
| 2008 70 00 | - Peaches, including nectarines | Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 12% |
| 2008 80 00 | - Strawberries | Kg. | 30% | - | IGST: 12% |
| - Other, including mixtures other than those of sub-heading No. 2008.19: | |||||
| 2008 91 00 | -- Palm hearts | Kg. | 30% | - | IGST: 12% |
| 2008 93 00 |
-- Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea) |
Kg. | 30% | - |
BCD:
10% IGST: 12% |
| 2008 97 00 | --Mixtures | Kg. | 30% | - |
BCD:
50% concession
on specified countries IGST: 12% |
| 2008 99 | -- Other : | ||||
| --- Squash : | |||||
| 2008 99 11 | ---- Mango | Kg. | 30% | - | IGST: 12% |
| 2008 99 12 | ---- Lemon | Kg. | 30% | - | IGST: 12% |
| 2008 99 13 | ---- Orange | Kg. | 30% | - | IGST: 12% |
| 2008 99 14 | ---- Pineapple | Kg. | 30% | - | IGST: 12% |
| 2008 99 19 | ---- Other | Kg. | 30% | - | IGST: 12% |
| --- Other : | |||||
| 2008 99 91 | ---- Fruit cocktail | Kg. | 30% | - | IGST: 12% |
| 2008 99 92 | ---- Grapes | Kg. | 30% | - | IGST: 12% |
| 2008 99 93 | ---- Apples | Kg. | 30% | - | IGST: 12% |
| 2008 99 94 | ---- Guava | Kg. | 30% | - | IGST: 12% |
| 2008 99 99 | ---- Other | Kg. | 30% | - | IGST: 12% |
| 2009 |
Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter |
||||
| - Orange juice: | |||||
| 2009 11 00 | -- Frozen | Kg. | 35% | - | IGST: 12% |
| 2009 12 00 | -- Not frozen, of a Brix value not exceeding 20 | Kg. | 35% | - | IGST: 12% |
| 2009 19 00 | -- Other | Kg. | 35% | - | IGST: 12% |
| - Grapefruit juice; pomelo juice: | |||||
| 2009 21 00 | -- Of a Brix value not exceeding 20 | Kg. | 50% | - | IGST: 12% |
| 2009 29 00 | -- Other | Kg. | 50% | - | IGST: 12% |
| - Juice of any other single citrus fruit : | |||||
| 2009 31 00 | -- Of a Brix value not exceeding 20 | Kg. | 50% | - | IGST: 12% |
| 2009 39 00 | -- Other | Kg. | 50% | - | IGST: 12% |
| - Pineapple juice : | |||||
| 2009 41 00 | -- Of a Brix value not exceeding 20 | Kg. | 50% | - | IGST: 12% |
| 2009 49 00 | -- Other | Kg. | 50% | - | IGST: 12% |
| 2009 50 00 | - Tomato juice | Kg. | 50% | - | IGST: 12% |
| - Grape juice (including grape must) : | |||||
| 2009 61 00 | -- Of a Brix value not exceeding 30 | Kg. | 50% | - |
BCD:
50% concession
on specified countries IGST: 12% |
| 2009 69 00 | -- Other | Kg. | 50% | - |
BCD:
50% concession
on specified countries IGST: 12% |
| - Apple juice : | |||||
| 2009 71 00 | -- Of a Brix value not exceeding 20 | Kg. | 50% | - | IGST: 12% |
| 2009 79 00 | -- Other | Kg. | 50% | - |
BCD:
50% concession
on specified countries IGST: 12% |
| - Juice of any other single fruit, nut or vegetable: | |||||
| 2009 81 00 |
-- Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos) juice; lingonberries (Vaccinium vitisidaea) juice |
Kg. | 50% | - | IGST: 12% |
| 2009 89 | --Other | ||||
| 2009 89 10 | --- Mango juice | Kg. | 50% | - |
BCD:
50% concession
on specified countries IGST: 12% |
| 2009 89 90 | --- Other | Kg. | 50% | - |
BCD:
50% concession
on specified countries IGST: 12% |
| 2009 90 00 | - Mixtures of juices | Kg. | 50% | - | IGST: 12% |
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.