ITC (HS), 2022
SCHEDULE 1 – IMPORT POLICY

CHAPTER 13
LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

NOTES:

3[1. Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading does not apply to:

(a) liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading 1704);

(b) malt extract (heading 1901);

(c) extracts of coffee, tea or mate (heading 2101);

(d) vegetable saps or extracts constituting alcoholic beverages (Chapter 22);

(e) camphor, glycyrrhizin or other products of heading 2914 or 2938;

(f) concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 2939);

(g) medicaments of heading 3003 or 3004 or blood - grouping reagents (heading 3822);

(h) tanning or dyeing extracts (heading 3201 or 3203);

(i) essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or

(j) natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001).]

old[1.  Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading does not apply to:

(a)    Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading 1704);

(b)   Malt extract (heading 1901);

(c)    Extracts of coffee, tea or mate (heading 2101);

(d)   Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);

(e)    Camphor, glycyrrhizin or other products of heading 2914 or 2938;

(f)    Concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 2939);

(g)   Medicaments of heading 3003 or 3004 or blood grouping reagents (heading 3006);

(h) Tanning or dyeing extracts (heading 3201 or 3203);

(i) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solution of essential oils or preparation based on odoriferous substances of a kind used for the manufacture of beverage (Chapter 33); or

(j) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001)]

Exim Code

Item Description

Policy

Policy Conditions

1301

LAC; NATURAL GUMS, RESINS,GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)

 

 

1301 20 00

Gum Arabic

Free

 

1301 90

Other:

 

 

 

Natural gums:

 

 

1301 90 11

Asian gum

Free

 

1301 90 12

African gum

Free

 

1301 90 13

Asafoetida

Free

 

1301 90 14

Benjamin ras

Free

 

1301 90 15

Benjamin cowrie

Free

 

1301 90 16

Karaya gum (Indian tragacanth) hastab

Free

 

1301 90 17 Tragacanth (adraganth) Free  
1301 90 18 Storax Free  
1301 90 19 Other Free  
  Resins:    
1301 90 21 Copal Free  
1301 90 22 Dammar batu Free  
1301 90 29 Other Free  
  Gum Resins:    
1301 90 31 Myrrh Free  
1301 90 32 Oilbanum or frankincense Free  
1301 90 33 Mastic gum Free  
1301 90 34 Xanthium gum Free  
1301 90 39 Other Free  
  Oleoresins:    
1301 90 41 Of Seeds Free  
1301 90 42 Of Fruits Free  
1301 90 43 Of Leaves Free  
1301 90 44 Of Spices Free  
1301 90 45 Of Flowers Free  
1301 90 46 Of Roots Free  
1301 90 49 Other Free  
  Other:    
1301 90 99 Other Free  
1302 VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES, PECTINATES AND PECTATES; AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS    
  Vegetable saps and extracts:    
1302 11 00 Opium Restricted  
1302 12 00 Of liquorice Free  
1302 13 00 Of hops Free  
1302 14 00 Of ephedra Free  
1302 19 Other:    
  Extracts:    
1302 19 11 Of Belladona Free  
1302 19 12 Of Cascara sagrada Free  
1302 19 13 Of nux vomica Free  
1302 19 14 Of ginseng (including powder) Free  
1302 19 15 Of agarose Free  
1302 19 16 Of neem Free  
1302 19 17 Of gymnema Free  
1302 19 18 Of garacinia and gambodge Free  
1302 19 19 Other Free  
1302 19 20 Cashew shell liquid (CNSL), crude Free  
1302 19 30 Purified and distilled CNSL (Cardanol) Free  
1302 19 90 Other Free  
1302 20 00 Pectic substances, pectinates and pectates Free  
  Mucilages and thickeners, whether or not modified, derived from vegetable products:    
1302 31 00 Agar-agar Free  
1302 32 Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds    
1deleted[1302 32 30 Guargum treated and pulverised Free]  
  2[ Guargum    
1302 32 31 Chemically treated Free  
1302 32 39 Other Free]  
1deleted[1302 32 40 Kappa carrageenan Free]  
1302 32 90 Other Free  
2[1302 39 Other]    
1deleted[1302 39 00 Other Free]  
2[1302 39 10 Tamarind Kernel Powder Free  
1302 39 20 Kappa carrageenan Free  
1302 39 90 Other Free]  

1 Deleted Vide Notification No. 08/2023 Dated 29.05.2023

2 Inserted Vide Notification No. 08/2023 Dated 29.05.2023

3. Substituted Vide  Notification No. 08/2023 Dated 29.05.2023