Tariff Item

Description of goods

Unit

Drawback Rate

Drawback cap per unit in Rs. (?)

(1)

(2)

(3)

(4)

(5)

CHAPTER-1

LIVE ANIMAL

0101

Live Horses, Asses, Mules and Hinnies

Nil

0102

Live bovine animals

Nil

0103

Live swine

Nil

0104

Live sheep and goats

Nil

0105

Live poultry, that is to say, fowls of the species gallusdomesticus, ducks, geese, turkeys and guinea fowls

Nil

0106

Other live animals

Nil

CHAPTER – 2

MEAT AND EDIBLE MEAT OFFAL

0201

Meat of bovine animals, fresh and chilled

0.15%

0202

Meat of bovine animals, frozen

0.15%

0203

Meat of swine, fresh, chilled or frozen

0.15%

0204

Meat of sheep or goats, fresh, chilled or frozen

0.15%

0205

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen

0.15%

0206

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen

0.15%

0207

Meat, and edible offal, of the poultry of heading 0105, fresh, chilled or frozen

0.15%

0208

Other meat and edible meat offal, fresh, chilled or frozen

0.15%

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked

0.15%

0210

Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal

0.15%

CHAPTER – 3

FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

0301

Live fish

Kg

2.4%

4

0302

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

030201

In chilled form

Kg

2.4%

19.3

030299

Others

0.15%

0303

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

Kg

2.4%

19.3

0304

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

030401

In chilled or frozen form

Kg

2.4%

19.3

030402

Surimi fish paste

Kg

3.6%

9.6

030499

Others

0.15%

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

0.15%

0306

Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not Cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets, of crustaceans, fit for human consumption

030601

Shrimp/prawn in frozen form other than Accelerated Freeze Dried (AFD)

Kg

2.7%

21

030602

Accelerated Freeze Dried (AFD) shrimp / prawn

Kg

2.5%

83.6

030603

Lobster / Crab

Kg

2.4%

30.7

030604

Pasteurised tinned chilled crab meat

Kg

2.7%

75

030605

Others in chilled or frozen form

Kg

2.4%

19.3

030699

Others

0.15%

0307

Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not Cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption

030701

In chilled or frozen form

Kg

2.40%

19.3

030799

Others

0.15%

0308

Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, 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

030801

In chilled or frozen form

Kg

2.40%

19.3

CHAPTER 4 DAIRY PRODUCE; BIRDS’ EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

0401

Milk and cream, not concentrated nor containing added sugar or other sweetening matter

0.15%

0402

Milk and cream, concentrated or containing added sugar or other sweetening matter

0.15%

0403

Buttermilk, curdled milk and 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

0.15%

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

0.15%

0405

Butter and other fats and oils derived from milk; dairy spreads

0.15%

0406

Cheese and curd

0.15%

0407

Birds’ eggs, in shell, fresh, preserved or cooked

0.15%

0408

Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter

0.15%

0409

Natural honey

0.15%

0410

Edible products of animal origin, not elsewhere specified or included

0.15%

CHAPTER 5 PRODUCT OF ANIMAL ORIGIN NOT ELSEWHERE SPECIFIED OR INCLUDED.

0501

Human hair, unworked, whether or not washed or scoured; waste of human hair

0.15%

0502

Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making Hair; waste of such bristles or hair

0.15%

0503

Omitted

0504

Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked

0.15%

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

0.15%

0506

Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised powder and waste of these products

0.15%

0507

Ivory, tortoise-shell, whale-bone 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

0.15%

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

0.15%

0509

Omitted

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

0.15%

0511

Animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption

0.15%

CHAPTER – 6 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE

0601

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212

0.15%

0602

Other live plants (including their roots), cuttings and slips; mushroom spawn

0.15%

0603

Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared

0.15%

0604

Foliage, branches and other parts of plants, without flowers or flower buds and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purpose, fresh, dried, dyed, bleached, impregnated or otherwise prepared

0.15%

CHAPTER 7 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

0701

Potatoes, fresh or chilled

0.15%

0702

Tomatoes, fresh or chilled

0.15%

0703

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled

0.15%

0704

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled

0.15%

0705

Lettuce (Lactucasativa) and Chicory (Cichorium spp.), fresh or chilled

0.15%

0706

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

0.15%

0707

Cucumbers or gherkins, fresh or chilled

0.15%

0708

Leguminous vegetables, shelled or unshelled, fresh or chilled

0.15%

0709

Other vegetables, fresh or chilled

0.15%

0710

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

0.15%

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

0.15%

0712

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

0.15%

0713

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

071301

Guar Gum Refined Split

MT

0.10%

170.1

071399

Others

0.15%

0714

Manioc, arrowroot, salep, jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith

0.15%

CHAPTER 8 EDIBLE FRUITS AND NUTS, PEEL OF CITRUS FRUIT OR MELONS

0801

Coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled

0.15%

0802

Other nuts, fresh or dried, whether or not shelled or peeled

0.15%

0803

Bananas, including plantains, fresh or dried

0.15%

0804

Dates, figs, pineapples, avocados, guavas, mangoes, and mangosteens,freshordried

0.15%

0805

Citrus fruit, fresh or dried

0.15%

0806

Grapes, fresh or dried

0.15%

0807

Melons (including water-melons) andpapaws (papayas), fresh

0.15%

0808

Apples, pears and quinces, fresh

0.15%

0809

Apricots, cherries, peaches (including nectarines), plums and soles, fresh

0.15%

0810

Other fruit, fresh

0.15%

0811

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

0.15%

0812

Fruit and nuts 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

0.15%

0813

Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter

0.15%

0814

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

0.15%

CHAPTER 9 COFFEE, TEA, MATE AND SPICES

0901

Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion

0.15%

0902

Tea, whether or not flavoured

090201

Tea in consumer packs/OTS can including tea bags

0.70%

090299

Others

0.15%

0903

Mate

0.15%

0904

Pepper of the genus piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta

0.15%

0905

Vanilla

0.15%

0906

Cinnamon and cinnamon-tree flowers

0.15%

0907

Cloves (whole fruit, cloves and stems)

0.15%

0908

Nutmeg, mace and cardamoms

0.15%

0909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries

0.15%

0910

Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices

0.15%

CHAPTER 10 CEREALS

1001

Wheat and meslin

100101

Wheat

Nil

100199

Meslin

0.15%

1002

Rye

0.15%

1003

Barley

0.15%

1004

Oats

0.15%

1005

Maize (corn)

0.15%

100601

Rice, packed in plastic bags including bags constructed of a laminate of plastic with paper and/or aluminium, of upto 5 Kg net weight

MT

2000.00%

100602

Rice, packed in plastic bags including bags constructed of a laminate of plastic with paper and/or aluminium, of more than 5 Kg and upto 10 Kg net weight

MT

1500.00%

100603

Rice, packed in plastic bags including bags constructed of a laminate of plastic with paper and/or aluminium, of more than 10 Kg and upto 20 Kg net weight

MT

1050.00%

100604

Rice, packed in plastic bags including bags constructed of a laminate of plastic with paper and/or aluminium, of more than 20 Kg net weight

MT

750.00%

100699

Others

Nil

1007

Grain sorghum

0.15%

1008

Buckwheat, millet and canary seeds; other cereals

0.15%

CHAPTER 11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN.

1101

Wheat or meslin flour

0.15%

1102

Cereal flours other than that of wheat or meslin

0.15%

1103

Cereal groats, meal and pellets

0.15%

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

0.15%

1105

Flour, meal, powder, flakes, granules, and pellets of potatoes

0.15%

1106

Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter 8

110601

Guar Meal

MT

0.10%

170.1

110699

Others

0.15%

1107

Malt, whether or not roasted

0.15%

1108

Starches; inulin

0.15%

1109

Wheat gluten, whether or not dried

0.15%

CHAPTER 12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

1201

Soya beans, whether or not broken

0.15%

1202

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken

0.15%

1203

Copra

0.15%

1204

Linseed, whether or not broken

0.15%

1205

Rape or colza seeds, whether or not broken

0.15%

1206

Sunflower seeds, whether or not broken

0.15%

1207

Other oil seeds oleaginous fruits, whether or not broken

0.15%

1208

Flours and meals of oil seeds or oleaginous fruits, other than those of mustard

0.15%

1209

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

0.15%

1210

Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin

0.15%

1211

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, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered

0.15%

1212

Locust beans, seaweeds and other algae, sugar beet nad sugarcane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Ci-choriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included

0.15%

1213

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets

0.15%

1214

Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets

0.15%

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

1301

Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)

0.15%

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

130201

Of Guar Gum

MT

0.10%

170.1

130299

Others

0.15%

CHAPTER 14 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS, NOT ELSEWHERE SPECIFIED OR INCLUDED.

1401

Vegetable material of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)

0.15%

1402

Omitted

1403

Omitted

1404

Vegetable products not elsewhere specified or included

0.15%

CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

1501

Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503

0.15%

1502

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

0.15%

1503

Lard stearin, lard oils, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared

0.15%

1504

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

150401

Fish oil

Kg

2.40%

2.7

150499

Others

0.15%

1505

Wool grease and fatty substances derived therefrom (including lanolin)

0.15%

1506

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified

0.15%

1507

Soya-bean oil and its frac-tions, whether or not refined, but not chemically modified

0.15%

1508

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

0.15%

1509

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

0.15%

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

0.15%

1511

Palm oil and its fractions, whether or not refined, but not chemically modified

0.15%

1512

Sunflower seed, safflower or cotton seed oil and their fractions thereof, whether or not refined, but not chemically modified

0.15%

1513

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

0.15%

1514

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

0.15%

1515

Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified

0.15%

1516

Animal or 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

0.15%

1517

Margarine; edible mixture or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516

0.15%

1518

Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphu-rised, 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 fats or oils of this Chapter, not elsewhere specified or included

0.15%

1519

Omitted

1520

Glycerol, crude; glycerol waters and glycerol lyes

0.15%

1521

Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured

0.15%

1522

Degras: residues resulting from the treatment of fatty substances or animal or vegetable waxes

0.15%

CHAPTER 16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES

1601

Sausages and similar products, of meat, meat offal or blood; food preparations based on these products

0.15%

1602

Other prepared or preserved meat, meat offal or blood

0.15%

1603

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

160301

Of fish or crustaceans in chilled or frozen form

Kg

2.40%

19.3

160399

Others

0.15%

1604

Prepared or preserved fish, caviar and caviar substitutes prepared from fish eggs

160401

Surimi analogue product

Kg

3.60%

9.6

160499

Others

0.15%

1605

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved

160501

Shrimp/prawn in frozen form other than Accelerated Freeze Dried (AFD)

Kg

2.70%

21

160502

Accelerated Freeze Dried (AFD) shrimp / prawn

Kg

2.50%

83.6

160503

Lobster / Crab

Kg

2.40%

30.7

160504

Pasteurised tinned chilled crab meat

Kg

2.70%

75

160505

Others in chilled or frozen form

Kg

2.40%

19.3

160599

Others

0.15%

CHAPTER 17 SUGARS AND SUGAR CONFECTIONERY

1701

Cane or beet sugar and chemically pure sucrose, in solid form

0.15%

1702

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel

0.15%

1703

Molasses resulting from the extraction or refining of sugar

0.15%

1704

Sugar confectionery (including white chocolate), not containing cocoa

0.15%

CHAPTER 18 COCOA AND COCOA PREPARATIONS

1801

Cocoa beans, whole or broken, raw or roasted

0.15%

1802

Cocoa shells, husks, skins and other cocoa waste

0.15%

1803

Cocoa paste, whether or not defatted

0.15%

1804

Cocoa butter, fat and oil

0.15%

1805

Cocoa powder, not containing added sugar or other sweetening matter

0.15%

1806

Chocolate and other food preparations containing cocoa

0.15%

CHAPTER 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS

1901

Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40%by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404,not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included

0.15%

1902

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghettimacaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared

0.15%

1903

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms

0.15%

1904

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals [other than maize (corn) ] in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included

0.15%

1905

Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

0.15%

CHAPTER 20 PREPARATION OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTS

2001

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

0.15%

2002

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

0.15%

2003

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

0.15%

2004

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006

0.15%

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of Heading 2006

0.15%

2006

Vegetables, fruits, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised)

0.15%

2007

Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter

0.15%

2008

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included

0.15%

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

0.15%

CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS

2101

Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

210101

Instant Coffee

0.70%

210199

Others

0.15%

2102

Yeasts (active or inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders

0.15%

2103

Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard

0.15%

2104

Soups and broths and preparations therefor, homogenized composite food preparations

0.15%

2105

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

0.15%

2106

Food preparations not elsewhere specified or included

0.15%

CHAPTER 22 BEVERAGES, SPIRITS AND VINEGAR

2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow

220101

Bottled Water

0.15%

220199

Others

Nil

2202

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009

0.15%

2203

Beer made from malt

0.15%

2204

Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009

0.15%

2205

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances

0.15%

2206

Other fermented beverages (for example, cider, perry, mead, sake); mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included

0.15%

2207

Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength

0.15%

2208

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirit, liquors and other spirituous beverages

0.15%

2209

Vinegar and substitutes for vinegar obtained from acetic acid

0.15%

CHAPTER 23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

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

230101

Fish meal

Kg

2.40%

2.7

230199

Others

0.15%

2302

Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants

0.15%

2303

Residues of starch manu-facture 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

0.15%

2304

Oil-cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil

0.15%

2305

Oil-cake and other solied residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil

0.15%

2306

Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305

0.15%

2307

Wine lees; argol

0.15%

2308

Vegetable materials and vegetable waste, vegetable residues and by products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included

0.15%

2309

Preparations of a kind used in animal feeding

0.15%

CHAPTER 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

2401

Unmanufactured tobacco; tobacco refuse

0.15%

2402

Cigar, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

0.15%

2403

Other manufactured tobacco and manufactured tobacco substitute; “homogenized” or “reconstituted” tobacco; tobacco extract and essences

0.15%

CHAPTER 25 SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

2501

Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free flowing agents; sea water

250101

Common salt (including iodised salt) in HDPE/LDPE/PP pack/ bags

0.15%

250199

Others

Nil

2502

Unroasted iron pyrites

Nil

2503

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

Nil

2504

Natural graphite

250401

Carbofoil of various grades (chemically acid treated graphite)

0.15%

250499

Others

Nil

2505

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

Nil

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

Nil

2507

Kaolin and other kaolinic clays, whether or not calcined

250701

Calcined kaolin packed in LDPE/HDPE/PP bags

0.15%

250799

Others

Nil

2508

Other clays (not including expanded clays of heading 6806), andalusipe, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths

250801

Processed Bentonite

0.15%

250899

Others

Nil

2509

Chalk

Nil

2510

Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk

Nil

2511

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

Nil

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

Nil

2513

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

Nil

2514

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

Nil

2515

Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

Nil

2516

Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

Nil

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; granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated

Nil

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

Nil

2519

Natural magnesium carbonate (magnesite); fused magnesia; deadburned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure

Nil

2520

Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities accelerators or retarders

Nil

2521

Limestone flux; limestone and other calcareous stones, of a kind used for the manufacture of lime or cement

Nil

2522

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

Nil

2523

Portland cement, aliminous, slag cement, supersulphate cement and similar hydraulic cement, whether or not coloured or in the form of clinkers

1.00%

2524

Asbestos

Nil

2525

Mica, including splittings; mica waste

Nil

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

Nil

2527

Omitted

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 Calculated on the dry weight

Nil

2529

Feldspar; leucite; nepheline and nephelinesyenite; fluorspar

Nil

2530

Mineral substances not else-where specified or included

Nil

CHAPTER 26 ORES, SLAG AND ASH

2601

Iron ores and concentrates, including roasted iron pyrites

260101

Iron ore Pellets

1.00%

260199

Others

Nil

2602

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

Nil

2603

Copper ores and concentrates

Nil

2604

Nickel ores and concentrates

Nil

2605

Cobalt ores and concentrates

Nil

2606

Aluminium ores and concentrates

260601

Calcined bauxite

0.15%

260699

Others

Nil

2607

Lead ores and concentrates

Nil

2608

Zinc ores and concentrates

Nil

2609

Tin ores and concentrates

Nil

2610

Chromium ores and concentrates

Nil

260101

Iron ore Pellets

1.00%

260199

Others

Nil

2602

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

Nil

2603

Copper ores and concentrates

Nil

2604

Nickel ores and concentrates

Nil

2605

Cobalt ores and concentrates

Nil

2606

Aluminium ores and concentrates

260601

Calcined bauxite

0.15%

260699

Others

Nil

2607

Lead ores and concentrates

Nil

2608

Zinc ores and concentrates

Nil

2609

Tin ores and concentrates

Nil

2610

Chromium ores and concentrates

Nil

2611

Tungsten ores and concentrates

Nil

2612

Uranium ores and concentrates

Nil

2613

Molybdenum ores and concentrates

Nil

2614

Titanium ores and concentrates

Nil

2615

Niobium, tantalum, vanadium or zirconium ores and concentrates

Nil

2616

Preciousmetal ores and concentrates

Nil

2617

Other ores and concentrates

Nil

2618

Granulated slag (slag sand) from the manufacture of iron or steel

1.00%

2619

Slag, dross (other than granulated slag), scaling and other waste from the manufacture of iron or steel

Nil

2620

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

Nil

2621

Other slag, and ash, including seaweed ash (kelp); ash and residues from the incine-ration of municipal waste

Nil

CHAPTER 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

2701

Coal; Briquettes, ovoids and similar solid fuels manufactured from coal

Nil

2702

Lignite, whether or not agglomerated, excluding jet

Nil

2703

Peat (including peat litter), whether or not agglomerated

Nil

2704

Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon

Nil

2705

Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons

Nil

2706

Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially dis-tilled, including reconstituted

Nil

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

Nil

2708

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

Nil

2709

Petroleum oils and oils obtained from bituminous minerals, crude

Nil

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

271001

Industrial/automotive lubricants

1.50%

271099

Others

Nil

2711

Petroleum gases and other gaseous hydrocarbons

Nil

2712

Petroleum jelly, paraffin wax, microcrystalline 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

Nil

2713

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

271301

Calcined petroleum coke

MT

2.70%

868.8

2714

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

Nil

2715

Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut backs)

Nil

2716

Electrical energy

Nil

CHAPTER 28 INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES

2801

Fluorine, chlorine, bromine and iodine

1.10%

2802

Sulphur, sublimed or precipitated; colloidal sulphur

1.10%

2803

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

1.10%

2804

Hydrogen, rare gases and other non-metals

1.10%

2805

Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury

1.10%

2806

Hydrogen chloride (hydrochloric acid); chlorosulphuric acid

1.10%

2807

Sulphuric acid; oleum

1.10%

2808

Nitric acid; sulphonitric acids

1.10%

2809

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

1.10%

2810

Oxides of boron; boric acids

1.10%

2811

Other inorganic acids and other inorganic oxygen compounds of non-metals

1.10%

2812

Halides and halide oxides of non-metals

1.10%

2813

Sulphides of non-metals; commercial phosphorus trisulphide

1.10%

2814

Ammonia, anhydrous or in aqueous solution

1.10%

2815

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

1.10%

2816

Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium

1.10%

2817

Zinc oxide; zinc peroxide

1.10%

2818

Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide

1.10%

2819

Chromium oxides and hydroxides

1.10%

2820

Manganese oxides

1.10%

2821

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

1.10%

2822

Cobalt oxides and hydroxides; commercial cobalt oxides

1.10%

2823

Titanium oxides

1.10%

2824

Lead oxides; red lead and orange lead

1.10%

2825

Hydrazine and hydroxyl- amine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides

1.10%

2826

Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts

1.10%

2827

Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides

1.10%

2828

Hypochlorites; commercial calcium hypochlorites; chlorites; hypobromites

1.10%

2829

Chlorates and perchlorates; bromates and perbromates; iodates and periodates

1.10%

2830

Sulphides; polysulphides, whether or not chemically defined

1.10%

2831

Dithionites and sulphoxylates

1.10%

2832

Sulphites; thiosulphates

1.10%

2833

Sulphates; alums; peroxo-sulphates (persulphates)

1.10%

2834

Nitrites; nitrates

1.10%

2835

Phosphinates (hypo-phosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined

1.10%

2836

Carbonates; peroxo-carbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate

1.10%

2837

Cyanides, cyanide oxides and complex cyanides

1.10%

2838

Deleted

2839

Silicates; commercial alkali metal silicates

1.10%

2840

Borates; peroxoborates (perborates)

1.10%

2841

Salts of oxometallic or peroxometallic acids

1.10%

2842

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

1.10%

2843

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

Nil

2844

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

Nil

2845

Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined

1.10%

2846

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

1.10%

2847

Hydrogen peroxide, whether or not solidified with urea

1.10%

2848

Omitted

2849

Carbides, whether or not chemically defined

1.10%

2850

Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849

1.10%

2851

Deleted

2852

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

1.10%

2853

Phosphides, whether or not chemically defined, excluding ferrophosphorus; other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals

1.10%

CHAPTER 29 ORGANIC CHEMICALS

2901

Acyclic hydrocarbons

1.50%

2902

Cyclic hydrocarbons

1.50%

2903

Halogenated derivatives of hydrocarbons

1.50%

2904

Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated

290499

Others

2905

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives

1.50%

2906

Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives

1.50%

2907

Phenols; phenol-alcohols

290701

Para Cresol

1.70%

290799

Others

1.50%

2908

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

1.50%

2909

Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives

1.50%

2910

Epoxides, epoxyalcohols, epoxyphenols and expoxy-ethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives

1.50%

2911

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

1.50%

2912

Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde

291201

Para Anisic Aldehyde

1.50%

291299

Others

1.50%

2913

Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 2912

1.50%

2914

Ketones and Quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives

1.50%

2915

Saturated acyclic mono-carboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halo-genated, sulphonated, nitrated or nitrosated derivatives

1.50%

2916

Unsaturated acyclic mono-carboxylic acids, cyclic mono-carboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

1.50%

2917

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

1.50%

2918

Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

1.50%

2919

Phosphoric esters and their salts, including lacto-phosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives

1.50%

2920

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

1.50%

2921

Amine- function compounds

292101

4,4 DiaminoDiphenylSulfone

Kg

3.20%

25.8

292102

Ortho Chloro Para Nitro Aniline

Kg

2.70%

6.6

92199

Others

1.50%

2922

Oxygen-function amino-compounds

1.50%

2923

Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined

1.50%

2924

Carboxyamide-function compounds; amide-function compounds of carbonic acid

1.50%

2925

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

1.50%

2926

Nitrile-function compounds

1.50%

2927

Diazo-, azo- or azoxy-Compounds

1.50%

2928

Organic derivatives of hydrazine or of hydroxylamine

1.50%

2929

Compounds with other nitrogen function

1.50%

2930

Organo-sulphur compounds

1.50%

2931

Other organo-inorganic compounds

1.50%

2932

Heterocyclic compounds with oxygen hetero-atom (s) only

1.50%

2933

Heterocyclic compounds with nitrogen hetero-atom (s) only

1.50%

2934

Nucleic acids and their salts; whether or not chemically defined; other heterocyclic compounds

1.50%

2935

Sulphonamides

1.50%

2936

Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent

1.50%

2937

Hormones, prostaglandins, thromboxanes and leuko-trienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones

1.50%

2938

Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives

1.50%

2939

Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives

1.50%

2940

Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of headings 2937, 2938 or 2939

1.50%

2941

Antibiotics

1.50%

2942

Other organic compounds

1.50%

CHAPTER 30 PHARMACEUTICAL PRODUCTS

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

Nil

3002

Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of microorganisms (excluding yeasts) and similar products

Nil

3003

Medicaments (excluding goods of heading 3002,3005 or 3006) 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 packing for retail sale

1.50%

3004

Medicaments (excluding goods of heading 3002, 3005 or 3006) 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

1.50%

3005

Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impreg-nated or coated with pharma-ceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes

300501

Gauge swabs, labsponge, abdominal swabs/pads, gauge rolls

1.60%

300599

Others

1.50%

3006

Pharmaceutical goods specified in note 4 to this Chapter

1.50%

CHAPTER – 31

31

FERTILIZERS

Nil

CHAPTER 32 TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS

3201

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

1.50%

3202

Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning

1.50%

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

1.50%

3204

Synthetic organic colouring matter, whether or not chemically defined; prepara-tions as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined

320401

AZO Black Dix (Acid Black)

1.80%

320402

Reactive dyes

Kg

2.80%

13.1

320403

Pigment violet

Kg

2.50%

73.3

320404

Yellow 3 (Food colouring agent, Sunset Yellow)

1.90%

320405

Sulphur black(Sulphur based colouring matter)

Kg

2.20%

3.4

320406

Solvent black (Solvent based colouring matter)

1.90%

320407

Optical brightener (Optical whitening agent)

Kg

2.40%

13.5

320499

Others

1.50%

3205

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

1.50%

3206

Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of headings 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined

1.50%

3207

Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes

1.50%

3208

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter

1.50%

3209

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium

1.50%

3210

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

1.50%

3211

Prepared driers

1.50%

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 retail sale

1.50%

3213

Artists’, students’ or signboard painters’ colours, modifiying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings

1.50%

3214

Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non-refractory surfacing prepartions for facades, indoor walls, floors, ceilings or the like

1.50%

3215

Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid

1.50%

CHAPTER 33 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS

3301

Essential oils (terpene-less or not), including concretes 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

0.15%

3302

Mixtures of odoriferous substances and 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

330201

Synthetic Perfumery Compounds

1.50%

330299

Others

0.15%

3303

Perfumes and toilet waters

1.50%

3304

Beauty or make-up prepara-tions and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations

1.50%

3305

Preparations for use on the hair

1.50%

3306

Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages

1.50%

3307

Pre-shave, shaving or after-shave preparations, personal deodorants, bath prepara-tions, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included, prepared room deodorisers, whether or not perfumed or having disinfectant properties

330701

Perfumed Agarbatti / Incense sticks / Dhoop / Loban

Kg

3.90%

22.3

330799

Others

1.50%

CHAPTER 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

3401

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; 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

1.50%

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

1.50%

3403

Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release prepara-tions, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather,fur skins 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

1.50%

3404

Artificial waxes and prepared waxes

1.50%

3405

Polishes and creams, for footwear, 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

1.50%

3406

Candles, tapers and the like

1.50%

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

1.50%

CHAPTER 35 ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES

3501

Casein, caseinates and other casein derivatives; casein glues

0.15%

3502

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

0.15%

3503

Gelatin [including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured] and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501

1.50%

3504

Peptones and their derivatives; other protein substances and their deri-vatives, not elsewhere speci-fied or included; hide powder, whether or not chromed

1.50%

3505

Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches

1.50%

3506

Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 Kg

1.50%

3507

Enzymes; prepared enzymes not elsewhere specified or included

1.50%

CHAPTER 36 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS

3601

Propellant powders

1.50%

3602

Prepared explosives, other than propellant powders

1.50%

3603

Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators

1.50%

3604

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

1.50%

3605

Matches, other than pyrotechnic articles of heading 3604

1.50%

3606

Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter

1.50%

CHAPTER 37 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS

3701

Photographic plates and film in the flat, sensitised, un-exposed, of any material other than paper, paperboard or textiles; instant print-film in the flat, sensitised, unexposed, whether or not in packs

1.50%

3702

Photographic film in rolls, sensitised, unexposed, of any material other than paper, paper-board or textiles; instant print film in rolls, sensitised, unexposed

1.50%

3703

Photographic paper, paperboard and textiles sensitised, unexposed

1.50%

3704

Photographic plates, film, paper, paper board and textiles, exposed but not developed

1.50%

3705

Photographic plates and film, exposed and developed, other than cinematographic film

1.50%

3706

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

1.50%

3707

Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use

1.50%

CHAPTER 38 MISCELLANEOUS CHEMICAL PRODUCTS

3801

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

1.50%

3802

Activated carbon; activated natural mineral products; animal black, including spent animal black

1.50%

3803

Tall oil, whether or not refined

1.50%

3804

Residual lyes for the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of Heading 3803

1.50%

3805

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 paracymene; pine oil containing alpha-terpineol as the main constituent

1.50%

3806

Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums

1.50%

3807

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

1.50%

3808

Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfec-tants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands,wicks and candles,and fly-papers)

380801

2,4-Dichloro Phenoxy Acetic Acid

Kg

4.20%

7.4

380899

Others

1.50%

3809

Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs 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

1.50%

3810

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

1.50%

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

1.50%

3812

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

1.50%

3813

Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades

1.50%

3814

Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers

1.50%

3815

Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included

1.50%

3816

Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801

1.50%

3817

Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of Heading 2707 or 2902

1.50%

3818

Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics

1.00%

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

1.50%

3820

Anti-freezing preparations and prepared de-icing fluids

1.50%

3821

Prepared culture media for development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells

1.50%

3822

Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials

1.50%

3823

Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols

1.50%

3824

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

1.50%

3825

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

1.50%

3826

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

Nil

CHAPTER 39 PLASTICS AND ARTICLES THEREOF

3901

Polymers of ethylene, in primary forms

1.50%

3902

Polymers of propylene or of other olefins, in primary forms

1.50%

3903

Polymers of styrene, in primary forms

1.50%

3904

Polymers of vinyl chloride or of other halogenated olefins, in primary forms

1.50%

3905

Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms

1.50%

3906

Acrylic polymers in primary forms

1.50%

3907

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms

1.50%

3908

Polyamides in primary forms

1.50%

3909

Amino-resins, phenolic resins and polyurethanes, in primary forms

1.50%

3910

Silicones in primary forms

1.50%

3911

Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms

1.50%

3912

Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms

1.50%

3913

Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms

1.50%

3914

Ion–exchangers based on polymers of headings 3901 to 3913, in primary forms

1.50%

3915

Waste, parings and scrap, of plastics

Nil

3916

Monafilament of which any cross-sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics

1.50%

3917

Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics

391701

PVC transparent hose / rigid casing pipes / rigid well casing or screen pipes

1.50%

391799

Others

1.50%

3918

Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter

391801

Vinyl Flooring with or without backing

1.50%

391802

Omitted

391803

Mats/Rugs made of LDPE/ LLDPE

1.50%

391899

Others

1.50%

3919

Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls

1.50%

3920

Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

392001

HDPE Tapes with U.V. Stabilisation 2% by weight Plain/Fabricated

1.50%

392002

BOPP film

1.50%

392003

P.P Tapes with U.V. Stabilisation 2% by weight Plain/Fabricated

1.50%

392004

PVC Rigid Free Foam Board Cellular Film, Foil and Sheets of PVC Rigid Free Foam Board

1.50%

392005

Laser Printer Film (Polyester Based)

1.50%

392006

Polyester film (including Biaxially Oriented Polyester Film) or Polyethylene Terephthalic Film

1.50%

392007

PVC Rigid/Flexible Film/ Sheet

1.50%

392099

Others