All Tools

S No.

Chapter

Nil

5%

12%

18%

28%

0105, fresh or chilled.

0208 Other meat and edible meat offal, fresh or chilled.

0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled.

3.

3

(Fish, crustaceans, molluscs & other aquatic invertebrates)

1. Fish seeds, prawn / shrimp seeds whether or not

processed, cured or in frozen state

2. All goods,

other than processed, cured or in frozen state

1. 0301

Live fish.

All goods (other than fish seeds, prawn / shrimp seed) processed, cured or in frozen state

1. 0303 Fish,

frozen, excluding fish fillets and other fish meat of heading 0304

2. 0304 Fish fillets and other fish meat (whether or not minced), frozen.

-

-

-

S No.

Chapter

Nil

5%

12%

18%

28%

2. 0302

Fish, fresh

or chilled, excluding fish fillets and other fish meat of heading 0304

3. 0304

Fish fillets and other fish meat (whether or not minced), fresh or chilled.

4. 0306

Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water, chilled.

5. 0307 Molluscs, whether in shell or not,

3. 0305 Fish,

dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption

4. 0306 Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of

crustaceans, fit for human consumption.

5. 0307 Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than

S No.

Chapter

Nil

5%

12%

18%

28%

live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled.

6. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.

crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption

6. 0308 Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than

crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than

crustaceans and molluscs, fit for human consumption.

S No.

Chapter

Nil

5%

12%

18%

28%

4.

4

(Dairy produce; bird’s eggs;

natural honey; edible products of animal origin, not elsewhere specified)

1. Fresh milk and pasteurised milk, including separated milk, milk and

cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk [0401]

2. Eggs Birds' eggs, in shell, fresh, preserved or cooked [0407]

3. Curd [0403,

0406],

4. Lassi [0403],

5. Butter milk [0403]

6. Chena or paneer [0406],

All goods not specified elsewhere.

1. Ultra High Temperature (UHT) milk [0401]

2. 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter including skimmed milk powder, milk food for babies, excluding condensed milk.

3. 0403 Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or

containing added fruit, nuts or cocoa.

1. Butter and other fats (ghee, butter oil, etc.) and oils derived from milk; dairy spreads [0405]

2. Cheese [0406]

1. Condensed milk [04029110, 04029920]

-

S No.

Chapter

Nil

5%

12%

18%

28%

other than put up in unit containers and bearing a registered brand name.

7. 0409 Natural honey, other than put up in unit container and bearing a registered brand name.

4. 0404 Whey,

whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included.

5. Chena or paneer put up in unit container and bearing a registered brand name [0406].

6. 0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water,

moulded, frozen or otherwise preserved,

S No.

Chapter

Nil

5%

12%

18%

28%

whether or not containing added sugar or other sweetening matter.

7. 0409 Natural honey, put up in unit container and bearing a registered brand name.

8. 0410 Edible products of animal origin, not elsewhere specified or included.

5.

5

(Products of animal origin, not elsewhere specified or included)

1. Human hair, unworked, whether or not washed or scoured; waste of human hair [0501]

2. Semen

including frozen semen [0511]

All goods not specified elsewhere

1. 0502 Pigs',

hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.

2. 0503 – blank in tariff 3. 0504 Guts,

bladders and stomachs of animals

-

-

-

S No.

Chapter

Nil

5%

12%

18%

28%

(other than fish), whole and pieces thereof, fresh,

chilled, frozen, salted, in brine, dried or smoked.

4. 0505 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers

5. 0506 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape),

treated with acid or gelatinised; powder

S No.

Chapter

Nil

5%

12%

18%

28%

and waste of these products.

6. 0507 Ivory, tortoise-shell, whalebone and

whalebone hair, horns, antlers, hooves, nails, claws and beaks,

unworked or simply prepared but not cut to shape; powder and waste of these products.

7. 0508 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or

echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.

8. 0509 – blank in tariff

S No.

Chapter

Nil

5%

12%

18%

28%

9. 0510 Ambergris, castoreum, civet and musk;

cantharides; bile, whether or not dried; glands and other animal products used in the

preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.

10. 0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen

including frozen semen.

6.

6

(Live trees and other plants;

1. All goods

-

-

-

-

S No.

Chapter

Nil

5%

12%

18%

28%

bulbs, roots and the like; cut

flowers and ornamental foliage)

7.

7

(Edible vegetables, roots and tubers)

Fresh vegetables, roots and tubers other than those in frozen or

preserved state

1. 0701 Potatoes, fresh or

chilled.

2. 0702

Tomatoes, fresh or

chilled.

3. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or

chilled.

4. 0704

Cabbages, cauliflowers, kohlrabi, kale

1. Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower;

2. 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.

3. 0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.

4. 0714 Manioc, arrowroot, salep, Jerusalem

-

-

-

S No.

Chapter

Nil

5%

12%

18%

28%

and similar edible brassicas, fresh or chilled.

5. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.

6. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.

7. 0707

Cucumbers and gherkins, fresh or

chilled.

8. 0708

Leguminous vegetables, shelled or

artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets.

S No.

Chapter

Nil

5%

12%

18%

28%

unshelled, fresh or

chilled.

9. 0709 Other vegetables, fresh or

chilled.

10. 0712

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.

11. 0713

Dried leguminous vegetables, shelled, whether or not skinned or split.

12. 0714 Manioc, arrowroot, salep, Jerusalem

artichokes, sweet potatoes

S No.

Chapter

Nil

5%

12%

18%

28%

and similar

roots and

tubers with high starch or inulin content, fresh or

chilled; sago pith.

8.

8

(Edible fruit and nuts; peel of citrus fruit or melons)

Fresh fruits other than in frozen state or preserved

1. 0801

Coconuts, fresh or dried, whether or not shelled or peeled.

2. 0802 Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea

spp.),

1. 0802 Dried areca nuts, whether or not shelled or peeled,.

All goods, other than dry fruits, in frozen state or preserved.

1. 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.

2. 0812 Fruit and nuts, provisionally preserved (for

Dry fruits

2. 0801 Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.

3. 0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), other than

areca nuts.

-

-

S No.

Chapter

Nil

5%

12%

18%

28%

Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts.

3. 0803 Bananas, including plantains, fresh or dried

4. 0804

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.

5. 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus

hybrids, Grapefruit,

example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.

3. 0814 Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.

4. 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried.

5. 0806 Grapes,

dried, and raisins

6. 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8.

S No.

Chapter

Nil

5%

12%

18%

28%

including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.

6. 0806 Grapes,

fresh

7. 0807 Melons (including watermelons) and papaws (papayas), fresh.

8. 0808 Apples, pears and quinces, fresh.

9. 0809Apricots, cherries, peaches (including nectarines),

plums and sloes, fresh.

S No.

Chapter

Nil

5%

12%

18%

28%

10. 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.

11. 0814 Peel of citrus fruit or melons (including

S No.

Chapter

Nil

5%

12%

18%

28%

watermelons),

fresh.

9.

9

(Coffee, tea, mate and spices)

Mate a bitter infusion of the leaves of a South American shrub.

1. All goods of seed quality

2. 0901 Coffee beans, not roasted.

3. Unprocessed green leaves of tea [0902],

4. Fresh ginger [09101110] and fresh turmeric [09103010] other than in processed form

All goods not specified elsewhere

1. 0901 Coffee, whether or not roasted or

decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion, other than coffee beans not roasted.

2. 0902 Tea,

whether or not flavoured, other than unprocessed green leaves of tea.

3. 0903 Maté.

4. 0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or

-

-

-

S No.

Chapter

Nil

5%

12%

18%

28%

of the genus Pimenta.

5. 0905 Vanilla. 6. 0906

Cinnamon and cinnamon-tree flowers.

7. 0907 Cloves (whole fruit, cloves and stems).

8. 0908 Nutmeg,

mace and

cardamoms.

9. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries, other than of seed quality.

10. 0910 Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices.

S No.

Chapter

Nil

5%

12%

18%

28%

10.

10

(Cereals)

All goods [other than those put up in unit container and bearing a registered brand name].

1. 1001

Wheat and meslin

2. 1002 Rye

3. 1003 Barley

4. 1004 Oats 5. 1005

Maize (corn)

6. 1006

Rice

7. 1007

Grain sorghum

8. 1008

Buckwheat, millet and

canary seed;

other cereals such as Jawar, Bajra, Ragi]

-

-

-

-

S No.

Chapter

Nil

5%

12%

18%

28%

11.

11

(Products of milling industry; malt; starches;

inulin; wheat gluten)

1. Flour [1101,

1102, 1105,

1106] Aata, maida, besan etc. [other than those put up in unit container and bearing a registered brand name].

2. 1101 Wheat or meslin flour.

3. 1102 Cereal

flours other than of wheat or meslin i.e. maize (corn)

flour, Rye flour, etc.

4. 1103 Cereal groats, meal and pellets,

other than those put up in unit container and bearing a

All goods not specified elsewhere.

1. 1103 Cereal groats, meal and pellets, put up in unit container and bearing a registered brand name.

2. 1104 Cereal grains otherwise

worked (for

example, hulled,

rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [i.e. of oats, maize or other cereals]

3. 1105 Meal,

powder, flakes, granules and pellets of potatoes.

4. 1106 Meal and powder of the dried leguminous

1. Starches; inulin [1108]

1. Malt, whether or not roasted [1107]

-

S No.

Chapter

Nil

5%

12%

18%

28%

registered brand name.

5. 1105 Flour, of potatoes.

6. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses), of sago or of roots or tubers of heading 0714 or of the

products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc.

vegetables of heading 0713

(pulses), of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, etc.

5. 1109 00 00 Wheat

gluten, whether or not dried

12.

12

(Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

All goods of seed quality

1. 1201 Soya beans, whether or not broken.

2. 1202 Ground- nuts, not

roasted or

All goods other than of seed quality

1. 1201 Soya beans, whether or not broken.

2. 1202 Ground-nuts, not roasted or otherwise cooked,

-

-

-

S No.

Chapter

Nil

5%

12%

18%

28%

otherwise cooked, whether or not shelled or broken.

3. 1204 Linseed, whether or not broken.

4. 1205 Rape or colza seeds, whether or not broken.

5. 1206

Sunflower seeds, whether or not broken.

6. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds,

Saffower (Carthamus

whether or not shelled or broken.

3. 1203 Copra

4. 1204 Linseed, whether or not broken.

5. 1205 Rape or colza seeds, whether or not broken.

6. 1206 Sunflower seeds, whether or not broken.

7. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum

seeds, Mustard

seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken.

S No.

Chapter

Nil

5%

12%

18%

28%

tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken.

7. 1209

Seeds, fruit and spores, of a kind used for sowing.

8. Hop cones, fresh [1210].

9. Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal,

fungicidal or similar

8. Flour and meals of oil seeds or oleaginous fruits, other than those of mustard [1208]

9. Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin [1210].

10. Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered [1211].

11. Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones

S No.

Chapter

Nil

5%

12%

18%

28%

purpose, fresh or chilled [1211].

10. Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled [1212].

11. Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets [1213]

12. Swedes,

mangolds, fodder roots,

hay, lucerne (alfalfa), clover, sainfoin, forage kale,

lupines, vetches and

and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included [1212].

S No.

Chapter

Nil

5%

12%

18%

28%

similar forage products, whether or not in the form of pellets 1214].

13.

13

(Lac; gums, resins and other vegetable saps and extracts)

1. Lac and Shellac [1301]

1. 1301 Natural gums, resins, gum- resins and oleoresins (for example, balsams), other than lac and shellac.

2. Compounded asafoetida commonly known as heeng [1301]

3. Guar meal or guar gum refined split [1302]

-

All goods not specified elsewhere

1. 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; other than

Guar meal or guar gum refined split.

-

14.

14

(Vegetable plaiting materials; vegetable products, not elsewhere

1. Betel leaves [14049040]

All goods not specified elsewhere

1. 1401 Vegetable materials of a kind used primarily for plaiting (for

-

1. Indian katha [14049050]

-

S No.

Chapter

Nil

5%

12%

18%

28%

specified or included)

example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark).

2. 1404 Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for

carving, coconut shell, unworked, Rudraksha seeds; other than Betel leaves and Indian katha.]

15.

15

(Animal and vegetable fats and oils and their cleavage products;

-

Vegetable fats and oils [1507 to 1516]

2. 1507 Soya-

bean oil and its fractions, whether or

Animal fats and oils [1501 to 1506]

1. 1501 Pig fat (including lard) and poultry fat, other

1. Margarine, Linoxyn [solidified linseed oil]; edible mixtures or preparations of animal or vegetable

fats or oils or of

-

S No.

Chapter

Nil

5%

12%

18%

28%

prepared edible fats; animal or vegetable waxes)

not refined, but not chemically modified.

3. 1508 Ground- nut oil and its fractions, whether or not refined, but not chemically modified.

4. 1509 Olive oil and its fractions, whether or not refined, but not chemically modified.

5. 1510 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509

6. 1511 Palm oil and its fractions,

than that of heading 0209 or 1503.

2. 1502 Fats of

bovine animals, sheep or goats, other than those of heading 1503.

3. 1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared.

4. 1504 Fats and

oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified.

5. 1505 Wool grease and fatty substances derived therefrom (including lanolin).

6. 1506 Other animal fats and oils and their fractions, whether or not

fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 [1517]

2. Glycerol, crude; glycerol waters and glycerol lyes [1520 00 00],

3. Vegetable waxes, etc. [1521]

4. Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes [1522]

S No.

Chapter

Nil

5%

12%

18%

28%

whether or not refined, but not chemically modified.

7. 1512 Sunflower- seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.

8. 1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.

9. 1514 Rape,

colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.

10. 1515 Other fixed vegetable fats

refined, but not chemically modified.

7. 1516 Animal fats and oils and their fractions, partly or wholly hydrogenated, inter- esterified, re-

esterified or elaidinised, whether or not refined, but not further prepared.

8. 1518 Animal fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of Animal or vegetable fats or oils or of

fractions of different

S No.

Chapter

Nil

5%

12%

18%

28%

and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.

11. 1516 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter- esterified, re-

esterified or elaidinised, whether or not refined, but not further prepared.

12. 1518 Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding

those of heading 1516

fats of oils of this chapter, not elsewhere specified of included.]

S No.

Chapter

Nil

5%

12%

18%

28%

16.

16

(Preparations of meat, of fish or of crustaceans, molluscs or other aquatic vertebrates)

-

-

All goods

1. 1601 Sausages and similar products, of meat, meat offal or blood; food

preparations based on these products.

2. 1602 Other prepared or preserved meat, meat offal or blood.

3. 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates.

4. 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.

5. 1605 Crustaceans, molluscs and other

aquatic invertebrates prepared or preserved.

-

-

17.

17

(Sugar and sugar confectionery)

1. Cane jaggery (gur) [1701]

1. Beet sugar, cane sugar, khandsari

sugar [1701]

-

1. Refined sugar

containing added flavouring or

1. Molasses [1703]

2. Chewing gum / bubble gum and white

S No.

Chapter

Nil

5%

12%

18%

28%

2. Palmyra sugar [1702]

colouring matter, sugar cubes [1701 91,

1701 99]

2. All goods falling under 1702 [lactose, maple syrup, glucose, dextrose, fructose, invert

sugar, artificial honey, etc.], other than palmyra sugar

3. Sugar confectionery (excluding white chocolate and bubble

/ chewing gum) [1704]

chocolate, not

containing cocoa [1704]

18.

18

(Cocoa and cocoa preparations)

-

1. Cocoa beans whole or broken, raw or roasted [1801]

2. Cocoa shells, husks, skins and other cocoa waste [1802] and

3. Cocoa paste whether or not de-fatted [1803]

-

-

1. Cocoa butter, fat and oil [1804]

2. Cocoa powder, not containing added sugar or sweetening matter [1805] and

3. Chocolates and other food preparations containing cocoa [1806]

S No.

Chapter

Nil

5%

12%

18%

28%

19.

19

(Preparations of cereals, flour, starch or milk; pastrycooks’ products)

1. Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki [1904]

2. Pappad, by whatever name it is known, except when

served for consumption [1905]

3. Bread

(branded or otherwise), except when

served for

1. Mixes and doughs for the preparation of bread, pastry and other baker's wares [1901]

2. Pizza bread [1905]

3. Seviyan (vermicelli) [1902]

4. Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) [1903]

5. Rusks, toasted bread and similar toasted products [1905 40 00].

-

1. Preparations for infant use, put up for retail sale [1901]

2. 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. [1902]

3. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [1904]

4. Waffles and wafers other than coated with chocolate or containing chocolate [1905 32]

5. Pastries and cakes [1905 90 10]

1. 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 heading 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, other than preparations for infant use put up for retail sale and mixes and doughs for the preparation of bakers’ wares.

2. Waffles and wafers

coated with chocolate

S No.

Chapter

Nil

5%

12%

18%

28%

consumption and pizza

bread [1905]

or containing chocolate [1905 32]

20.

20

(Preparations of vegetables, fruits, nuts or other parts of plants)

-

-

1. All goods of 2009

i.e. fruit juices, vegetable juices

2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.]

All goods not specified elsewhere

1. 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid.

2. 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid.

3. 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid.

4. 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading

2006.

-

S No.

Chapter

Nil

5%

12%

18%

28%

5. 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006.

6. 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised).

7. 2007 Jams,

fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added

sugar or other sweetening matter.

8. 2008 Fruit, nuts and other edible parts of plants, otherwise

prepared or

S No.

Chapter

Nil

5%

12%

18%

28%

preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits

21.

21

(Miscellaneous edible preparations)

1. Prasadam [2106] supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.

1. Sweetmeats [2106 90]

1. Roasted chicory [2101 30]

2. Roasted coffee substitutes [2101 30]

3. Extracts and

essences thereof [2101 30]

4. Yeasts and prepared baking powders [2102]

5. Texturised vegetable proteins (soya bari) [2106].

All goods not specified elsewhere

1. 2101 20 Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a

basis of tea or mate (i.e. instant tea, quick

1. Extracts, essences and concentrates of coffee, and

preparations with a basis of these extracts, essences or concentrates or with a basis of coffee (i.e. instant coffee, coffee aroma, etc.) [2101]

2. Mixed condiments and mixed seasonings;

mustard flour and

S No.

Chapter

Nil

5%

12%

18%

28%

6. 2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form.

brewing black tea, tea aroma, etc.)

2. 2103 Sauces and preparations therefor.

3. 2104 Soups and broths and preparations therefor; homogenised composite food preparations.

4. 2105 Ice cream and other edible ice, whether or not containing cocoa.

5. 2106 All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as "Supari", Sterilized or pasteurized millstone, ready to eat packaged food and milk containing

edible nuts with sugar or other ingredients,

meal and prepared mustard, other sauces and prearations therefor [2103]

3. Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein

substances, Sugar- syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard powder [2106].

4. Pan masala [2106 90 20]

S No.

Chapter

Nil

5%

12%

18%

28%

Diabetic foods; other than Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for

consumption form.

22.

22

(Beverages, spirit and vinegar)

1. Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] [2201]

2. Non-alcoholic Toddy, Neera [2201]

3. Tender

coconut water put up in unit container and bearing a

registered

-

1. Ice and snow [2201 90 10]

2. Soya milk drinks

[2202 90 10]

3. Fruit pulp or fruit juice based drinks [2202 90 30]

4. Tender coconut water put up in unit container and bearing a registered brand name [2202 90 90]

5. Beverages containing milk [2202 90 30]

All goods not specified elsewhere

1. 2201 Waters, including natural or artificial mineral waters and aerated waters, not

containing added sugar or other sweetening matter nor flavoured.

2. 2207 Ethyl alcohol and other spirits, denatured, of any strength.

3. 2209 Vinegar and substitutes for vinegar obtained from acetic acid.]

1. Other non-alcoholic beverages [2202 90 90]

2. Aerated waters, containing added sugar or other sweetening matter or flavoured [2202 10]

S No.

Chapter

Nil

5%

12%

18%

28%

brand name

[2202 90 90]

23.

23

(Residues and waste from the food industries; prepared animal fodder)

1. Aquatic feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [2302, 2304, 2305, 2306, , 2309]

All goods not specified elsewhere

1. 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.

2. 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.

3. 2307 Wine

lees; argol. [Lees

-

-

-

S No.

Chapter

Nil

5%

12%

18%

28%

refers to deposits of dead yeast or residual yeast and other particles that precipitate, or are carried by the action of "fining", to the bottom of a vat of wine after fermentation and aging. Argol –tartar obtained from wine

fermentation]

24.

24

(Tobacco and manufactured

tobacco substitutes)

-

1. Tobacco leaves

[under reverse charge]

-

-

1. All goods not specified elsewhere, other than biris.

25,

25

(Salt; sulphur; earths and stone; plastering materials, lime and cement)

1. Common salt, by whatever name it is known, including iodized and other fortified salts, sendha

namak [rock

salt], kala namak [2501

00 10]

All goods not specified elsewhere

1. 2501 Salt other than common salt.

2. 2502 Unroasted iron pyrites.

3. 2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur.

1. Marble and travertine blocks [2515 12 10]

2. Granite blocks [2516].

1. Sulphur recovered as by-product in refining of crude oil [2503 00 10]

1. Marble and travertine, other than blocks [2515 12 20, 2515 12 90]

2. Granite, other than blocks [2516]

3. Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic

cements, whether or not coloured or in the

S No.

Chapter

Nil

5%

12%

18%

28%

4. 2504 Natural graphite.

5. 2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.

6. 2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

7. 2507 Kaolin and other kaolinic clays, whether or not calcined.

8. 2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite,

form of clinkers [2523]

S No.

Chapter

Nil

5%

12%

18%

28%

whether or not calcined; mullite; chamotte or dinas earths.

9. 2509 Chalk.

10. 2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.

11. 2511 Natural barium sulphate

(barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.

12. 2512 Siliceous fossil meals (for example, kieselguhr, tripolite and

diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.

S No.

Chapter

Nil

5%

12%

18%

28%

13. 2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat- treated.

14. 2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

15. 2515 Ecaussine and other calcareous monumental or building stone;

alabaster [other

than marble Marble and travertine]

16. 2516 Porphyry, basalt, sandstone and other

monumental or building stone,

S No.

Chapter

Nil

5%

12%

18%

28%

whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

17. 2517 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred

macadam; grenules cheeping and

S No.

Chapter

Nil

5%

12%

18%

28%

powder of stones heading 2515 or 2516 whether or not it treated.

18. 2518 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.

19. 2518 10 dolomite, Not calcined or sintered

20. 2519 Natural magnesium carbonate (magnesite); fused magnesia; dead- burned (sintered) magnesia, whether or not containing small quantities of

other oxides added

S No.

Chapter

Nil

5%

12%

18%

28%

before sintering;

other magnesium oxide, whether or not pure.

21. 2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small

quantities of

accelerators or retarders.

22. 2521 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.

23. 2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.

24. 2524 Asbestos.

S No.

Chapter

Nil

5%

12%

18%

28%

25. 2525 Mica, including splitting; mica waste.

26. 2526 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.

27. 2528 Natural borates and concentrates thereof (whether or not calcined), but not including borates

separated from natural brine; natural boric acid containing not more than 85% of H3BO3

28. 2529 Feldspar; leucite, nepheline and nepheline syenite; fluorspar.

29. 2530 Mineral substances not

S No.

Chapter

Nil

5%

12%

18%

28%

elsewhere specified

or included.

26.

26

(Ores, slag and ash)

-

All ores and concentrates [2601 to

2617]

1. 2601 Iron ores and concentrates, including roasted iron pyrites

2. 2602 Manganese ores and

concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.

3. 2603 Copper ores and

concentrates.

4. 2604 Nickel ores and

concentrates.

5. 2605 Cobalt ores and

concentrates.

-

All goods not specified elsewhere, that is other slag, dross, ash and residues [2619, 2620,

2621]

1. 2619 Slag, dross (other than

granulated slag), scalings and other waste from the manufacture of iron or steel.

2. 2620 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds.

3. 2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste.

-

S No.

Chapter

Nil

5%

12%

18%

28%

6. 2606 Aluminium ores and

concentrates.

7. 2607 Lead ores and

concentrates.

8. 2608 Zinc ores and concentrates.

9. 2609 Tin ores and concentrates.

10. 2610 Chromium

ores and

concentrates.

11. 2611 Tungsten

ores and

concentrates.

12. 2612 Uranium or thorium ores and concentrates.

13. 2613 Molybdenum ores and

concentrates.

14. 2614 Titanium

ores and

concentrates.

15. 2615 Niobium, tantalum, vanadium or zirconium ores and concentrates.

S No.

Chapter

Nil

5%

12%

18%

28%

16. 2616 Precious metal ores and concentrates.

17. 2617 Other ores and

concentrates

1. Granulated slag (slag sand) from the manufacture of iron or steel [2618]

27.

27

(Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes)

-

1. Coal; briquettes, ovoids and similar solid fuels

manufactured from coal [2701]

2. Lignite, whether or not agglomerated, excluding jet. [2702]

3. Peat (including peat litter), whether or not agglomerated [2703]

4. Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon [2704]

1. Bio-gas

All goods not specified elsewhere

1. 2707 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non- aromatic constituents, such as Benzole (benzene), Toluole (toluene),

Xylole (xylenes), Naphthelene

1. Avgas [2710]

S No.

Chapter

Nil

5%

12%

18%

28%

5. Tar distilled from coal, from lignite or from peat [2706]

6. Kerosene PDS

7. Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.

8. Coal gas, water gas, producer gas and similar gases, other than petroleum gases

2. 2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars.

3. 2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; [other than Avgas and Kerosene PDS], such as Superior kerosene Oil (SKO), Fuel oil, Base oil, Jute batching oil and textile oil,

Lubricating oil, Waste oil [Other

S No.

Chapter

Nil

5%

12%

18%

28%

and other gaseous hydrocarbons [2705]

than petrol, Diesel and ATF, not in GST]

9. 2711 Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation

Limited,]

S No.

Chapter

Nil

5%

12%

18%

28%

4. 2712 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured.

5. 2713 Petroleum

coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.

6. 2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.

7. 2715 Bituminous mixtures based on natural asphalt, on natural bitumen, on

S No.

Chapter

Nil

5%

12%

18%

28%

petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous

mastics, cut-backs).

28.

28

(Inorganic chemicals)

-

1. Thorium oxalate

2. Enriched KBF4 (enriched potassium fluroborate)

3. Enriched elemental boron

4. Nuclear fuel

5. Nuclear grade sodium [2805 11]

6. Heavy water and other nuclear fuels [2845]

7. Compressed air [2853]

1. Medicinal grade hydrogen peroxide [2847]

2. Anaesthetics [28]

3. Potassium Iodate [28]

4. Iodine [2801 20]

5. Micronutrients, which are covered under serial number 1(f) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985

6. Dicalcium phosphate (DCP) of animal feed grade

conforming to IS

All goods not specified elsewhere

1. 2801 Fluorine, chlorine, bromine and iodine.

2. 2802 Sulphur, sublimed or precipitated; colloidal sulphur.

3. 2803 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included).

4. 2804

Hydrogen, rare gases and other non- metals.

5. 2805 Alkali or alkaline-earth metals; rare-earth metals,

scandium and

-

S No.

Chapter

Nil

5%

12%

18%

28%

specification No.5470 : 2002

7. Steam

yttrium, whether or not intermixed or interalloyed; mercury.

6. 2806 Hydrogen chloride (hydrochloric acid); chloro sulphuric acid.

7. 2807 Sulphuric acid; oleum.

8. 2808 Nitric acid; sulphonitric acids.

9. 2809 Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined.

10. 2810 Oxides of boron; boric acids.

11. 2811 Other inorganic acids and other inorganic oxygen compounds of non-metals.

12. 2812 Halides and halide oxides of non-metals.

S No.

Chapter

Nil

5%

12%

18%

28%

13. 2813 Sulphides of non-metals; commercial phosphorus trisulphide.

14. 2814 Ammonia, anhydrous or in aqueous solution.

15. 2815 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium.

16. 2816 Hydroxide and peroxide of magnesium; oxides, hydroxides and

peroxides, of strontium or barium.

17. 2817 Zinc oxide; zinc peroxide.

18. 2818 Artificial corundum, whether or not chemically defined; aluminium

oxide; aluminium hydroxide.

S No.

Chapter

Nil

5%

12%

18%

28%

19. 2819 Chromium

oxides and

hydroxides.

20. 2820 Manganese oxides.

21. 2821 Iron oxides and

hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3.

22. 2822 Cobalt oxides and

hydroxides; commercial cobalt oxides.

23. 2823 Titanium oxides.

24. 2824 Lead oxides; red lead and orange lead.

25. 2825 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides,

S No.

Chapter

Nil

5%

12%

18%

28%

hydroxides and peroxides.

26. 2826 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts.

27. 2827 Chlorides, chloride oxides and chloride hydroxides; bromides and

bromide oxides; iodides and iodide oxides.

28. 2828 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites.

29. 2829 Chlorates

and perchlorates; bromates and perbromates; iodates and periodates.

30. 2830 Sulphides; polysulphides, whether or not chemically defined.

S No.

Chapter

Nil

5%

12%

18%

28%

31. 2831 Dithionites and sulphoxylates.

32. 2832 Sulphites; thiosulphates.

33. 2833 Sulphates; alums; peroxosulphates (persulphates).

34. 2834 Nitrites; nitrates.

35. 2835 Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined.

36. 2836 Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate.

37. 2837 Cyanides, cyanide oxides and complex cyanides.

S No.

Chapter

Nil

5%

12%

18%

28%

38. 2839 Silicates; commercial alkali metal silicates.

39. 2840 Borates; peroxoborates (perborates).

40. 2841 Salts of oxometallic or peroxometallic acids.

41. 2842 Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides.

42. 2843 Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals.

43. 2844 Radioactive chemical elements and radioactive

S No.

Chapter

Nil

5%

12%

18%

28%

isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.

44. 2846 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals.

45. 2847 Hydrogen peroxide, whether or not solidified with urea.

46. 2848 Phosphides, whether or not chemically defined, excluding ferrophosphorus.

47. 2849 Carbides, whether or not chemically defined.

48. 2850 Hydrides, nitrides, azides,

S No.

Chapter

Nil

5%

12%

18%

28%

silicides and borides, whether or not chemically defined, other than

compounds which are also carbides of heading 2849.

49. 2852 Inorganic or organic

compounds of mercury ,whether or not chemically defined, excluding amalgams

29.

29

(Organic chemicals)

-

-

1. Gibberellic acid

All goods not specified elsewhere

2. 2901 Acyclic hydrocarbons

3. 2902 Cyclic hydrocarbons

4. 2903 Halogenated derivatives of hydrocarbons.

5. 2904 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons,

-

S No.

Chapter

Nil

5%

12%

18%

28%

whether or not halogenated.

6. 2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.

7. 2906 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.

8. 2907 Phenols; phenol‑alcohols.

9. 2908 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol- alcohols.

10. 2909 Ethers, ether‑alcohols, ether

‑phenols, ether- alcohol-phenols, alcohol peroxides, ether peroxides,

ketone peroxides

S No.

Chapter

Nil

5%

12%

18%

28%

(whether or not chemically defined), and their

halogenated, sulphonated, nitrated or nitrosated derivatives.

11. 2910 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their

halogenated, sulphonated, nitrated or nitrosated derivatives.

12. 2911 Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.

13. 2912

Aldehydes, whether or not with

S No.

Chapter

Nil

5%

12%

18%

28%

other oxygen

function; cyclic

polymers of aldehydes; paraformaldehyde.

14. 2913 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 2912.

15. 2914 Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.

16. 2915 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their

halogenated, sulphonated, nitrated

S No.

Chapter

Nil

5%

12%

18%

28%

or nitrosated derivatives.

17. 2916

Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their

anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

18. 2917 Polycarboxylic acids, their

anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

19. 2918

Carboxylic acids with additional oxygen function and

S No.

Chapter

Nil

5%

12%

18%

28%

their anhydrides, halides, peroxides and peroxyacids;

their halogenated, sulphonated, nitrated or nitrosated derivatives.

20. 2919

Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives.

21. 2920 Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives.

22. 2921 Amine- function compounds.

S No.

Chapter

Nil

5%

12%

18%

28%

23. 2922 Oxygen- function amino- compounds.

24. 2923

Quaternary ammonium salts and hydroxides; lecithins and other

phosphoaminolipids, whether or not chemically defined.

25. 2924 Carboxyamide- function compounds; amide-function compounds of carbonic acid.

26. 2925 Carboxyimide- function compounds (including saccharin and its salts) and imine-function compounds.

27. 2926 Nitrile- function compounds.

28. 2927 Diazo-, azo- or azoxy- compounds.

29. 2928 Organic derivatives of

S No.

Chapter

Nil

5%

12%

18%

28%

hydrazine or of hydroxylamine.

30. 2929 Compounds with other nitrogen function.

31. 2930 Organo- sulphur compounds.

32. 2931 Other organo-inorganic compounds.

33. 2932 Heterocyclic compounds with oxygen hetero- atom(s) only.

34. 2933 Heterocyclic compounds with nitrogen hetero- atom(s) only.

35. 2934 Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds.

36. 2935 Sulphonamides

37. 2936 Provitamins and vitamins, natural or reproduced by synthesis (including

S No.

Chapter

Nil

5%

12%

18%

28%

natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent.

38. 2937 Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones.

39. 2938 Glycosides, natural or reproduced by synthesis, and their salts, ethers,

esters and other derivatives.

30.

30

(Pharmaceutical products)

1. Human Blood and its

1. Animal or Human Blood Vaccines

[3002, 3006]

All goods not specified elsewhere

1. Nicotine polacrilex gum

-

S No.

Chapter

Nil

5%

12%

18%

28%

components [3002].

2. All types of contraceptives [3006]

2. Diagnostic kits for detection of all types of hepatitis

3. Desferrioxamine injection or deferiprone

4. Cyclosporin

5. Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name

6. Oral re-hydration salts

7. Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 3 or List 4 appended to the notification No.12/2012- Customs, dated the 17th March, 2012,

dated the 17th March, 2012.

1. 3001 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for

therapeutic or prophylactic uses, not elsewhere specified or included

2. 3002 Animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or

not obtained by means of

S No.

Chapter

Nil

5%

12%

18%

28%

8. Formulations manufactured from the bulk drugs specified in List 1 of notification No.12/2012-Central Excise, dated the 17th March, 2012, dated the 17th March, 2012.

biotechnological processes; toxins, cultures of micro- organisms (excluding yeasts) and similar products

3. 3003 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for

therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments.

4. 3004 Medicaments (excluding goods of heading 30.02, 30.05

S No.

Chapter

Nil

5%

12%

18%

28%

or 30.06) consisting of mixed or unmixed products for

therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio- chemic systems medicaments, put up for retail sale.

5. 3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical

substances or put up

S No.

Chapter

Nil

5%

12%

18%

28%

in forms or packings for retail sale for medical, surgical, dental or veterinary purposes.

6. 3006Pharmaceutical goods specified in Note 4 to this Chapter such as Sterile surgical

catgut, similar

sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for

surgical wound

closure; sterile

laminaria and sterile laminaria tents; sterile absorbable surgical or dental

haemostatics; sterile surgical or denatal adhesion barriers,

whether or not

S No.

Chapter

Nil

5%

12%

18%

28%

absorbable, etc., Waste pharmaceuticals [other than

contraceptives].

31.

31

(Fertilisers)

1. Organic

manure, other than put up in unit containers and bearing a brand name.

-

1. Fertilisers, other than those which are clearly not to be used as fertilizers [31]

1. All goods which are clearly not to be used as fertilisers [31]

-

32.

32

(Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other

mastics; inks)

-

1. Wattle extract, quebracho extract, chestnut extract

2. Enzymatic preparations for pretanning [3202]

1. Fountain pen ink [3215]

2. Ball pen ink [3215]

All goods not specified elsewhere

1. 3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives.

2. 3202 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing

11. Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers [3208, 3209]

12. Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather [3210]

13. Artists’, students’ or signboard painters’ colours, modifying

S No.

Chapter

Nil

5%

12%

18%

28%

natural tanning substances.

3. 3203

Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin.

4. 3204 Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter;

synthetic organic products of a kind used as fluorescent

tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings [3213]

14. Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’

fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like [3214]

S No.

Chapter

Nil

5%

12%

18%

28%

brightening agents or as luminophores, whether or not cemically defined

5. 3205 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes.

6. 3206 Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as

luminophores, whether or not chemically defined.

7. Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres,

and other similar

S No.

Chapter

Nil

5%

12%

18%

28%

preparations of a kind used in ceramic, enamelling or glass industry [3207]

8. 3211 Prepared driers.

9. 3212 Pigments (including metallic powders and flakes) dispersed in non- aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for reta

10. 3215 Printing ink, writing or drawing ink and other inks, whether or

not concentrated or solid.

33.

33

(Essential oils and resinoids,

1. Kumkum,

Bindi, Sindur, Alta [3304]

-

1. Tooth powder [3306

10 10]

1. 3301Essential oils

(terpeneless or not), including concretes

All goods not specified

elsewhere

S No.

Chapter

Nil

5%

12%

18%

28%

perfumery, cosmetic or toilet preparations)

2. Agarbatti and other odoriferous preparations which operate by burning [3307 41 00]

and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases.

2. 3302 Mixtures of odoriferous substances and

1. 3303 Perfumes and toilet waters.

2. 3304 Beauty or make- up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations.

3. 3305 Preparations for use on the hair such as Shampoos, Hair lacquers, Hair cream, Hair dyes (natural, herbal or synthetic) [except Hair oil -3305 9011, 3305 90 19]

4. 3306 Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail

packages [except

dentifrices –

S No.

Chapter

Nil

5%

12%

18%

28%

mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the

manufacture of beverages; such as Synthetic perfumery compounds [including Fractionated / de- terpenated mentha oil (DTMO), De-

mentholised oil (DMO), Spearmint oil, Mentha piperita oil]

1. Hair oil [3305 9011,

3305 90 19]

2. Dentrifices - Toothpaste [3306 10 20]

Toothpaste - 3306 10

20].

5. 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers,

whether or not perfumed or having disinfectant properties; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants.

S No.

Chapter

Nil

5%

12%

18%

28%

34.

34

(Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster)

-

1. Sulphonated castor oil, fish oil or sperm oil [3402]

3. Candles, tapers and the like [3406]

1. 3401 [except 340130] Soap;

organic surface- active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap;

2. 3404 - Artificial waxes and prepared waxes [3404]

All goods not specified elsewhere

1. 340130 - Organic surface-active products and

preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent

2. 3402 Organic surface- active agents (other than soap); surface- active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing

soap, other than those of heading 3401.

S No.

Chapter

Nil

5%

12%

18%

28%

3. 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release

preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals

4. 3404 Artificial waxes and prepared waxes.

5. 3405 Polishes and creams, for footwear,

S No.

Chapter

Nil

5%

12%

18%

28%

furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such

preparations), excluding waxes of heading 3404

6. 3407 Modelling

pastes, including those put up for children's amusement; preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes,

sticks or similar forms; other

S No.

Chapter

Nil

5%

12%

18%

28%

preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)

35.

35

(Aluminoidal substances; modified starches; glues; enzymes)

-

-

-

All goods

1. Casein, caseinates and other casein derivatives; casein glues [3501]

2. Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives [3502].

3. Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or

coloured) and gelatin derivatives; isinglass;

-

S No.

Chapter

Nil

5%

12%

18%

28%

other glues of animal origin, excluding casein glues of heading 3501 [3503]

4. Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein [3504]

5. Dextrins and other modified starches

(for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches [3505].

6. Prepared glues and other prepared adhesives, not elsewhere specified or included; products

S No.

Chapter

Nil

5%

12%

18%

28%

suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg [3506].

7. Enzymes, prepared enzymes [3507]

36.

36

(Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations)

-

1. Handmade safety matches [3605 00 10]

-

1. Propellant powders [3601].

2. Safety fuses;

detonating fuses;

percussion or

detonating caps; igniters; electric detonators [3603].

1. Matches [3605]

All goods not specified elsewhere

1. 3602 Prepared explosives, other than propellant powders; such as Industrial explosives.

2. 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles.

3. 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas

fuels in containers of a

S No.

Chapter

Nil

5%

12%

18%

28%

kind used for filling or

refilling cigarette or similar lighters.

37.

37.

(Photographic or cinematographic goods)

-

-

1. 3701 Photographic plates and film for x-ray for medical use.

2. Photographic plates and films including cinematographic film [3705, 3706]; such as Children’s films certified by the Central Board of Film Certification to be “Children’s Film”, Documentary Shorts, and Films certified as such by the Central Board of Film Certification, News Reels and clippings, Advertisement Shorts, and Films, Teaching aids including film strips

of educational nature.

All goods not specified elsewhere

1. 3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x- ray for Medical use).

2. 3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print

film in rolls,

S No.

Chapter

Nil

5%

12%

18%

28%

sensitised, unexposed.

3. 3703 Photographic paper, paperboard and textiles, sensitised, unexposed.

4. 3704 Photographic plates, film, paper, paperboard and textiles, exposed but not developed.

5. 3706

Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track.

6. 3707 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for

photographic uses, put up in measured

S No.

Chapter

Nil

5%

12%

18%

28%

portions or put up for retail sale in a form ready for use.

38.

38

(Miscellaneous chemical products)

1. Municipal waste, sewage sludge, clinical waste

-

1. Silicon wafers [3818]

1. Artificial graphite; colloidal or semi- colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi- manufactures [3801]

2. Activated carbon; activated natural

mineral products;

animal black,

including spent animal black [3802]

3. Tall oil, whether or not refined [3803].

4. Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin

sulphonates [3804]

All goods not specified elsewhere

1. 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils.

2. 3813 Preparations and charges for fire- extinguishers; charged fire-extinguishing grenades.

3. 3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared

S No.

Chapter

Nil

5%

12%

18%

28%

5. Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para- cymene; pine oil containing alpha- terpineol as the main constituent [3805].

6. Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums [3806]

7. Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin

acids or on vegetable pitch [3807]

paint or varnish removers.

4. 3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not

containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals.

5. 3820 Anti-

freezing preparations and prepared de-icing fluids.

S No.

Chapter

Nil

5%

12%

18%

28%

8. Insecticides, rodenticides, fungicides, herbicides, anti- sprouting products and plant-growth regulators, disinfectants and similar products [3808]

9. Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and

preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included [3809]

10. Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or

S No.

Chapter

Nil

5%

12%

18%

28%

welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods [3810]

11. Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti- oxidising preparations and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber [3812]

12. Reaction initiators, reaction accelerators and catalytic preparations, not

S No.

Chapter

Nil

5%

12%

18%

28%

elsewhere specified or included. [3815]

13. Refractory cements, mortars, concretes and similar

compositions, other than products of heading 3801 [3816]

14. Mixed alkylbenzenes and mixed

alkylnaphthalenes, etc. [3817]

15. Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [3818]; other than silicon wafers.

16. Prepared culture media for the

development or

maintenance of micro-organisms (including viruses and the like) or of

S No.

Chapter

Nil

5%

12%

18%

28%

plant, human or animal cells [3821].

17. Diagnostics or laboratory reagents, etc. [3822]

18. Industrial monobolic fatty acids, acid oils from refining; industrial fatty alcohols [3823]

19. Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; including Ready mix concrete (3824 50 10), retarders used in printing industry (3824 90), Salts for curing or salting

(3824 90 16), Surface

S No.

Chapter

Nil

5%

12%

18%

28%

tension reducing agents (3824 90 17), Water treatment chemicals (3824 90

22), Stencil

correction fluid (3824

90 24), Precipitated Silica (3824 90 25) [3824].

20. 3825 Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.]

21. Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from

bituminous minerals [3826].

S No.

Chapter

Nil

5%

12%

18%

28%

39.

39

(Plastics and articles thereof)

1. Plastic bangles

-

1. Feeding bottles.

All goods not specified elsewhere

1. Primary polymers [all goods falling under 3901 to 3913]

2. Ion exchangers based on primary polymers [3914]

3. Waste, parings and scrap, of plastics [3915]

4. All goods including canes of plastics [3916]

5. Tubes, pipes and hoses, and fittings therefor, of plastics [3917]

6. Self-adhesive plates, sheets, film, foil, etc. of plastics [3919]

7. Other plates, sheets, film, foil, etc. of plastics [3920, 3921]

8. Articles for conveyance or packing of goods, etc. of plastics [3923]

1. Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics [3918]

2. Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics [3922]

3. Other articles of plastics and articles of other materials of headings 3901 to 3914 [except bangles of plastic (3926 40 11) and PVC Belt Conveyor (3926 90 10)] [3926]

S No.

Chapter

Nil

5%

12%

18%

28%

1. Tableware, kitchenware, other household articles and Hygiene or toilet articles, of plastics [3924]

9. Builder's wares of plastics, not elsewhere specified (like reservoirs, vats, shutters, containers, doors and windows and their frames, thresholds, blinds etc.) [3925]

10. PVC Belt Conveyor (3926 90 10)]

40.

40

(Rubber and articles thereof)

1. Condoms and contraceptives [4014]

1. Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip [4001]

2. Toy balloons made of natural rubber latex [4016]

3. Pneumatic tyres or inner tubes, of

1. Latex Rubber Thread [4007]

2. Surgical rubber gloves or medical examination rubber gloves [4015]

3. Nipples of feeding bottles [4014]

All goods not specified elsewhere

1. 4002 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading

4001 with any product of this

1. New pneumatic tyres, of rubber used in motor cars, buses or lorries, aircraft, motor cycles etc [4011] [other than of a kind used on/in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws.]

S No.

Chapter

Nil

5%

12%

18%

28%

rubber, of a kind used on/in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws [4011,

4013]

heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber,

butadiene rubber (BR), Isobutene- isoprene (butyl)

rubber (IIR), Ethylene-propylene- Non-conjugated diene rubber (EPDM)

2. 4003

Reclaimed rubber in primary forms or in plates, sheets or strip.

3. 4004 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom.

4. 4005 Compounded rubber, unvulcanised, in

primary forms or in plates, sheets or strip.

2. Retreaded or used tyres and flaps [4012]

3. Inner tubes of rubber [4013] [other than of a kind used on/in bicycles, cycle - rickshaws and three wheeled powered cycle rickshaws.]

4. Other articles of vulcanised rubber

including Floor coverings and mats, rubber boats or dock fenders, air mattress, rubber cots for textile industry, cushions, of vulcanised rubber (other than erasers) [4016]

5. Hard rubber and articles of Hard Rubber (including printers rollers and textile rollers and cyclostyling rollers) [4017]

S No.

Chapter

Nil

5%

12%

18%

28%

5. 4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber.

6. 4007 Vulcanised rubber thread and cord, other than latex rubber thread.

7. 4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber.

8. 4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges).

9. 4010

Conveyor or transmission belts or

S No.

Chapter

Nil

5%

12%

18%

28%

belting, of vulcanised rubber.

10. 4014 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, female (diaphragms), such as cervical caps].

11. 4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of

vulcanised rubber other than hard

S No.

Chapter

Nil

5%

12%

18%

28%

rubber [other than Surgical gloves].

12. Erasers [4016].

41.

41

[Raw Hides and Skins (other than Fur skins) and Leather]

-

Raw hides, skins, tanned or crust hides and skins, not further prepared [4101 to 4106]

1. 4101 Raw

hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not dehaired or split.

2. 4102 Raw

skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-

All goods, that is leather further prepared, etc. [4107 to 4115]

1. 4107 Leather further prepared after tanning or crusting, including

parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114.

4107 to 4111 Blank in Tariff.

2. 4112 Leather further prepared after tanning or crusting, including

parchment-dressed leather, of sheep or lamb, without wool on, whether or not

-

-

S No.

Chapter

Nil

5%

12%

18%

28%

dressed or further prepared), whether or not with wool on or split.

3. 4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not dehaired or split.

4. 4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared.

5. 4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split,

split, other than leather of heading 4114.

3. 4113 Leather further prepared after tanning or crusting, including

parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114.

4. 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather.

5. 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or

not in rolls; parings and other waste of

S No.

Chapter

Nil

5%

12%

18%

28%

but not further prepared.

6. 4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further

prepared.]

leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

42.

42

[Articles of leather; saddlery and harness;

travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)]

-

-

1. Gloves specially designed for use in sports [4203]

-

All goods not specified elsewhere

1. 4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material.

2. 4202 Trunks, suit- cases, vanity-cases, executive-cases, brief- cases, school satchels, spectacle cases,

binocular cases, camera cases, musical instrument cases, gun

S No.

Chapter

Nil

5%

12%

18%

28%

cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette- cases, to-bacco- pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper

3. 4203 Articles of apparel and clothing accessories, of leather or of composition leather.

4204 Blank in Tariff.

S No.

Chapter

Nil

5%

12%

18%

28%

4. 4205 Other articles of leather or of composition leather.

5. 4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons.

43.

43

(Furskin and

artificial fur; manufacturers thereof)

-

-

-

1. 4301 Raw

furskins, including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103;

of mink, of lamb, of fox, etc.

2. 4302 Tanned or dressed furskins

(including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without

the addition of other materials) other than

All goods not specified elsewhere

1. 4303 Articles of apparel, clothing accessories and other articles of furskin.

2. 4304 Articles of artificial fur.

S No.

Chapter

Nil

5%

12%

18%

28%

those of heading 4303; such as Calf skins, with hair on, tanned or dressed, Hides or skins of other bovine and equine animals with hair on, tanned or dressed, etc.

3. 4304 Artificial fur; Artificial fur as trimmings and embellishments for garments, made ups, knitwear, plastic and leather goods.

44.

44

(Wood and articles of wood, wood charcoal)

1. Firewood or fuel wood [4401]

2. Wood charcoal (including shell or nut charcoal), whether or not agglomerated [4402]

1. Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms [4401]

All goods not specified elsewhere

1. 4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or

otherwise worked,

1. Wood in the rough [4403]

2. Wood sawn or chipped [4407]

3. All goods [other than for match splints] [4408]

4. Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped

1. Particle board,

Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not

agglomerated with resins or other organic

binding substances,

S No.

Chapter

Nil

5%

12%

18%

28%

suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like.

2. 4405 Wood wool; wood flour.

3. 4406 Railway or tramway sleepers (cross-ties) of wood.

4. The following goods, namely: —

a. Cement Bonded Particle Board;

b. Jute Particle Board;

c. Rice Husk Board;

d. Glass-fibre Reinforced Gypsum Board (GRG)

e. Sisal-fibre Boards;

f. Bagasse Board; and

g. Cotton Stalk Particle Board

(tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed [4409]

5. Resin bonded bamboo mat board, with or without veneer in between

6. Bamboo flooring tiles

7. Tableware and Kitchenware of wood [4419]

other than specified boards [4410]

2. Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards [4411]

3. Plywood, veneered panels and similar laminated wood [4412]

4. Densified wood, in blocks, plates, strips, or profile shapes [4413]

5. Wooden frames for paintings, photographs, mirrors or similar objects [4414]

6. Builders’ joinery and carpentry of wood, including cellular

wood panels, assembled flooring

S No.

Chapter

Nil

5%

12%

18%

28%

h. Particle/fibre board manufactured from agricultural crop residues.

5. 4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood.

6. 4416 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves.

7. 4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood;

boot or shoe lasts and trees, of wood.

panels, shingles and shakes [4418]

7. Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware.

S No.

Chapter

Nil

5%

12%

18%

28%

8. 4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94.

9. 4421 Other articles of wood; such as clothes hangers, Spools,

cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of

domestic decorative articles used as

S No.

Chapter

Nil

5%

12%

18%

28%

tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and

kitchenware]

45.

45

(Cork and articles of cork)

-

-

1. 4501 Natural cork, raw or simply prepared.

All goods not specified elsewhere

1. 4501 Waste cork; crushed, granulated or ground cork.

2. 4502 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers).

3. 4503 Articles of natural cork such

-

S No.

Chapter

Nil

5%

12%

18%

28%

as Corks and Stoppers, Shuttlecock cork bottom.

4. 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork.]

46.

46

(Manufactures of straw, of esparto or of other plaiting materials;

Basket-ware and wickerwork)

-

-

All goods

1. 4601 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of

vegetables materials

-

-

S No.

Chapter

Nil

5%

12%

18%

28%

such as of Bamboo, of rattan, of Other Vegetable materials.

2. 4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah.

47.

47

[Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard]

-

-

All goods

1. 4701

Mechanical wood pulp.

2. 4702 Chemical

wood pulp, dissolving grades.

3. 4703 Chemical wood pulp, soda or sulphate, other than dissolving grades.

4. 4704 Chemical wood pulp, sulphite, other than dissolving grades.

-

-

S No.

Chapter

Nil

5%

12%

18%

28%

5. 4705 Wood pulp obtained by a combination of

mechanical and chemical pulping processes.

6. 4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material.

7. 4707 Recovered (waste and scrap) paper or

paperboard.]

48.

48

(Paper and paperboard; articles of paper pulp, of paper or of paperboard)

1. Judicial, Non- judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the

1. Newsprint, in rolls or sheets [4801]

1. Uncoated paper and paperboard, uncoated kraft paper,

greaseproof paper, glassine paper, composite paper etc. [4802, 4804, 4805,

4806 20 00, 4806 40

10, 4807, 4808, 4810,

4817]

2. Aseptic packaging paper [4811]

All goods not specified elsewhere

1. 4803 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding

1. Wall paper and similar wall coverings [4814]

S No.

Chapter

Nil

5%

12%

18%

28%

Government, Postal items, like envelope, Post card etc., sold by

Government, rupee notes when sold to the Reserve Bank of India & Cheques, lose or in book form [4802,

4817]

3. Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks [4817].

4. Cartons, boxes and cases of corrugated paper or paper board [4819]

5. Exercise book, graph book, & laboratory note book [4820]

6. Kites [4823]

7. Paper pulp moulded trays [4823]

8. Braille paper [4823 90 11]

9. Paper splints for matches, whether or not waxed, Asphaltic roofing sheets

and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface- coloured, surface- decorated or printed, in rolls or sheets.

2. 4806 Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets.

3. 4809 Carbon paper, self-copy paper and other copying or transfer papers (including

coated or

impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets.

4. 4811 Paper,

paperboard, cellulose wadding

S No.

Chapter

Nil

5%

12%

18%

28%

and webs of cellulose fibres, coated, impregnated, covered, surface- coloured, surface- decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809

or 4810 [Other aseptic packaging paper and

5. 4812 Filter blocks, slabs and plates, of paper pulp.

6. 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes.

7. 4815 – Blank in Tariff

8. 4816 Carbon paper, self-copy paper and other

copying or transfer

S No.

Chapter

Nil

5%

12%

18%

28%

papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes.

9. 4817 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks].

10. 4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for

household or sanitary purposes, in rolls of a

S No.

Chapter

Nil

5%

12%

18%

28%

width not exceeding 36 cm, or cut to size or shape;

handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres.

11. 4820 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles,

exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business

S No.

Chapter

Nil

5%

12%

18%

28%

forms, interleaved carbon sets and other articles of stationary, of paper or

paperboard; and book covers, of paper or paperboard [including Albums for samples or for collections].

12. 4821 Paper or paperboard labels of all kinds, whether or not printed.

13. 4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened).

14. 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other

articles of paper pulp, paper, paperboard,

S No.

Chapter

Nil

5%

12%

18%

28%

cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays]

49.

49

(Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plans)

1. Printed

books, including Braille books [4901] and newspaper, periodicals & journals [4902], maps, atlas, chart & globe [4905]

[4902

Newspapers, journals and periodicals, whether or not illustrated or containing advertising material.

4905 Maps and hydrographic or

4901 Brochures, leaflets and similar printed matter, whether or not in single sheets

All goods not specified elsewhere

1. 4903 Children's picture, drawing or colouring books.

2. 4904 Music, printed or in manuscript, whether or not bound or illustrated.

3. 4906 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes,

being originals drawn by hand; hand-written texts; photographic

-

-

S No.

Chapter

Nil

5%

12%

18%

28%

similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed.]

reproductions on sensitised paper and carbon copies of the foregoing.

4. 4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-

impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title.

5. Transfers (decalcomanias) [4908]

6. 4909 Printed or illustrated postcards; printed cards bearing personal greetings,

messages or announcements,

S No.

Chapter

Nil

5%

12%

18%

28%

whether or not illustrated, with or without envelopes or trimmings.

7. 4910 Calendars of any kind, printed, including calendar blocks.

8. 4911 Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial,

commercial, topographical or

S No.

Chapter

Nil

5%

12%

18%

28%

similar purposes reproduced with the aid of computer or any other devices.

65.

65

(Headgear and parts thereof)

-

-

-

1. Safety headgear such as helmets [6506 10]

1. 6504 Hats and

other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed.

2. 6505 Hats and

other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed.

All goods not specified elsewhere [other than helmets, textile head gears]

2. 6501 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt.

3. 6502 Hat-

shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed.

4. 6503 – Blank in Tariff.

S No.

Chapter

Nil

5%

12%

18%

28%

5. 6506 Other headgear, whether or not lined or trimmed.

6. 6507 Head-

bands, linings, covers, hat foundations, hat frames, peaks and

chinstraps, for headgear.

66.

66

(Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding- crops and parts thereof)

-

-

All goods

1. 6601 Umbrellas and sun umbrellas (including walking- stick umbrellas,

garden umbrellas and similar umbrellas).

2. 6602 Walking- sticks, seat-sticks, whips, riding-crops and the like.

3. 6603 Parts, trimmings and

accessories of articles of heading 6601 or 6602.]

-

-

S No.

Chapter

Nil

5%

12%

18%

28%

67.

67

(Prepared feathers and down and articles made of feather or of down - artificial flowers; articles of human hair)

-

-

1. Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof [6701 all goods]

-

All goods not specified elsewhere

1. 6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit.

2. 6703 Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like.

3. 6704 Wigs, false beards, eyebrows

and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included.

S No.

Chapter

Nil

5%

12%

18%

28%

68.

68

(Articles of stone, plaster, cement, asbestos, mica or similar material)

-

-

1. Sand lime bricks

2. Fly ash bricks.

1. 6804 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials

2. 6805 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up;

such as Abrasive cloths, Emery or

All goods not specified elsewhere

1. 6801 Setts, curbstones and flagstones, of natural stone (except slate).

2. 6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, of Other calcareous stone.

3. 6803 Worked slate and articles of slate or of agglomerated slate.

S No.

Chapter

Nil

5%

12%

18%

28%

corundum coated paper, Flint coated paper, Glass or sand coated paper.

3. 6806 Slag wool, rock wool and similar mineral

wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812

or chapter 69.

4. 6811 Articles of asbestos-cement, of cellulose fibre- cement or the like.

4. 6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch).

5. 6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders.

6. 6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not

ornamented.

7. 6810 Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as

S No.

Chapter

Nil

5%

12%

18%

28%

Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering.

8. 6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than

goods of heading 6811 or 6813

S No.

Chapter

Nil

5%

12%

18%

28%

9. 6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials.

10. 6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials.

11. 6815 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not

S No.

Chapter

Nil

5%

12%

18%

28%

elsewhere specified or

included.

69.

69

(Ceramic products)

1. Earthen pot and clay lamps [6912 00 40]

1. Building bricks [6904 10 00]

2. Bricks of fossil meals or similar siliceous earths [6901 00 10]

3. Earthen or roofing tiles [6905 10 00]

-

1. Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths. [all goods of 6902, 6903]

1. 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china.

2. 6912 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps].

All goods not specified elsewhere

2. 6901 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths.

3. 6903 Other refractory ceramic goods (for example, retorts, crucibles,

muffles, nozzles,

plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths.

4. 6904 Ceramic flooring blocks, support or filler tiles and the like.