Chapter 23 (Chapter Notes)
|
Tariff Item |
Description of article |
Unit | Rate of duty | ||
| Standard | Preferential Areas | Effective Rate of Duty | |||
| (1) | (2) | (3) | (4) | (5) | (6) |
|
2301 |
Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves |
||||
|
2301 10 |
- Flours, meals and pellets, of meat or meat offal; greaves : |
||||
| 2301 10 10 | --- Meat meals and pellets (including tankage) | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 BCD: 50% concession on specified countries IGST: 5% |
| 2301 10 90 | --- Other (including greaves) | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 BCD: 50% concession on specified countries IGST: 5% |
|
2301 20 |
- Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates : |
||||
| --- Fish meal, unfit for human consumption: | |||||
| 2301 20 11 | ---- In powder form | Kg. |
1[15%] old[30%] |
- | BCD:
5% BCD: 15% upto 30/04/2022 BCD: See Notifications for specified countries IGST: 5% |
| 2301 20 19 | ---- Other | Kg. |
1[15%] old[30%] |
- | BCD:
5% BCD: 15% upto 30/04/2022 BCD: 50% concession on specified countries IGST: 5% |
| 2301 20 90 | -- Other | Kg. |
1[15%] old[30%] |
- | BCD:
5% BCD: 15% upto 30/04/2022 BCD: 50% concession on specified countries IGST: 5% |
|
2302 |
Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants |
||||
|
2302 10 |
- Of maize (corn) : |
||||
| 2302 10 10 | --- Maize bran | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2302 10 90 | --- Other | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
|
2302 30 00 |
- Of wheat |
Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
|
2302 40 00 |
- Of other cereals |
Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
|
2302 50 00 |
- Of leguminous plants |
Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
|
2303 |
Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets |
||||
|
2303 10 00 |
- Residues of starch manufacture and similar residues |
Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
|
2303 20 00 |
- Beet-pulp, bagasse and other waste of sugar manufacture |
Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 BCD: 50% concession on specified countries IGST: 5% |
|
2303 30 00 |
- Brewing or distilling dregs and waste |
Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
|
2304 |
Oil-cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil |
||||
| 2304 00 |
- Oil-cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil : |
||||
| 2304 00 10 | --- Oil-cake and oil-cake meal of soyabean, expeller variety | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2304 00 20 | --- Oil-cake of soyabean, solvent extracted (defatted) variety | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2304 00 30 | --- Meal of soyabean, solvent extracted (defatted) | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2304 00 90 | --- Other | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
|
2305 |
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil |
||||
| 2305 00 |
- Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil : |
||||
| 2305 00 10 | --- Oil-cake and oil-cake meal of ground-nut, expeller variety | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2305 00 20 | --- Oil-cake and oil-cake meal of ground-nut, solvent extracted variety (defatted) | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2305 00 90 | --- Other | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
|
2306 |
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading No. 2304 or 2305 |
||||
|
2306 10 |
- Of cotton seeds : |
||||
| 2306 10 10 | --- Oil-cake and oil-cake meal, decorticated expeller variety | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 10 20 | --- Oil-cake and oil-cake meal, decorticated, solvent extracted (defatted) variety | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 10 30 | --- Oil-cake and oil-cake meal, undecorticated, expeller variety | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 10 40 | --- Oil-cake and oil -cake meal, undecorticated, solvent extracted (defatted) variety | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 10 90 | --- Other | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
|
2306 20 |
- Of linseed : |
||||
| 2306 20 10 | --- Oil-cake and oil-cake meal, expeller variety | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 20 20 | --- Oil-cake and oil-cake meal, solvent extracted (defatted) variety | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 20 90 | --- Other | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
|
2306 30 |
- Of sunflower seeds : |
||||
| 2306 30 10 | --- Oil-cake and oil-cake meal, expeller variety | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 30 20 | --- Oil-cake and oil-cake meal, solvent extracted (defatted) variety | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 30 90 | --- Other | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| - Of rape or colza seeds : | |||||
| 2306 41 00 |
-- Of low erucic acid rape or colza seeds |
Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 |
| 2306 49 00 | -- Other | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
|
2306 50 |
- Of coconut or copra : |
||||
| 2306 50 10 | --- Oil-cake and oil-cake meal, expeller variety | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 50 20 | --- Oil-cake and oil-cake meal, solvent extracted (defatted) variety | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 50 90 | --- Other | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
|
2306 60 00 |
- Of palm nuts or kernels |
Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
|
2306 90 |
- Other : |
||||
| --- Oil-cake and oil-cake meal, expeller variety : | |||||
| 2306 90 11 | ---- Of mowra seeds | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 90 12 | ---- Of mustard seeds | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 90 13 | ---- Of niger seeds | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 90 14 | ---- Of seasamum seeds | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 90 15 | ---- Of mango kernel | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 90 16 | ---- Of sal (de-oiled) | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 90 17 | ---- Of castor seeds | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 90 18 | ---- Of neem seeds | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 90 19 | ---- Of other seeds | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| --- Oil-cake and oil-cake meal, solvent extracted (defatted) variety : | |||||
| 2306 90 21 | ---- Of mustard seeds | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 90 22 | ---- Of niger seeds | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 90 23 | ---- Of cardi seeds | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 90 24 | ---- Of seasamum seeds | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 90 25 | ---- Of mango kernel | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 90 26 | ---- Of sal (de-oiled) | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 90 27 | ---- Of castor seeds | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 90 28 | ---- Of neem seeds | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 90 29 | ---- Of other seeds | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 90 30 | --- Residues babool seed extraction | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2306 90 90 | --- Other | Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
| 2307 00 00 |
Wine lees; argol |
Kg. |
1[15%] old[30%] |
- | BCD:
15% upto 30/04/2022 IGST: 5% |
|
2308 00 00 |
Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included |
Kg. |
1[15%] old[30%] |
- | BCD: 15% upto 30/04/2022 |
|
2309 |
Preparations of a kind used in animal feeding |
||||
|
2309 10 00 |
- Dog or cat food, put up for retail sale |
Kg. |
1[20%] old[30%] |
- |
BCD:
20% upto 30/04/2022 BCD: 50% concession on specified countries |
|
2309 90 |
- Other : |
||||
| 2309 90 10 | --- Compounded animal feed | Kg. |
1[15%] old[30%] |
- | BCD: 5% |
| 2309 90 20 | --- Concentrates for compound animal feed | Kg. |
1[15%] old[30%] |
- | BCD: 5% |
| --- Feeds for fish (prawn, etc.) : | |||||
| 2309 90 31 | ---- Prawn and shrimps feed | Kg. |
1[15%] old[30%] |
- | BCD: 5% |
| 2309 90 32 | ----1['Fish
feed in powdered form']
old[Fish meal in powdered form] |
Kg. |
1[15%] old[30%] |
- | BCD: 5% |
| 2309 90 39 | ---- Other | Kg. |
1[15%] old[30%] |
- | BCD: 5% |
| 2309 90 90 | --- Other | Kg. |
1[15%] old[30%] |
- | BCD: 5% |
Note:-Additional Duty exempted on all goods except (Petroleum Crude, Motor spirit known as petrol; High speed diesel; AviationTurbine Fuel; Liquefied natural gas and Natural Gas) w.e.f. 01.07.2017 vide Notification No.53/2017-cus. dated 30.06.2017.
Refer Vide: Instruction No. 22/2021-Customs dt. 27.10.2021
1 Substituted Vide Section 98(b) of Finance Act 2022 (Third Schedule) (w.e.f 01/05/2022)