Become a Certified GST Practitioner with CA Arun Chhajer. Register Now!

"Customs traffic In India"

(Guest)

Chapter 1 Section - 1 : Live Animals; Animal Products
Note:

This Chapter covers all live anianimals except:
(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading No. 03.01, 03.06, or 03.07;

(b) Cultures of micro-organisms and other products of heading No. 30.02; and

(c) Animals of heading No. 95.08.

Heading No.	Sub-heading No.	Descriptttttion of article	Rate of duty
			Standard	Preferential Areas
(1)	(2)	(3)	(4)	(5)
01.01		Live horses, asses, mules and hinnies
		- Horses:
	0101.11	--Pure-bred breeding animals	35%
	0101.19	--Other	35%
	0101.20	- Asses, mules and hinnies	35%
01.02		Live bovine animals
	0102.10	- Pure-bred breeding animals	35%
	0102.90	- Other	35%
01.03		Live swine
	0103.10	-Pure-bred breeding animals	35%
		- Other
	0103.91	--Weighing laess than 50 kg.	35%
	0103.92	--Weighing 50 kg. or more	35%
01.04		Live sheep and qoats
	0104.10	-Sheep	35%
	0104.20	-Goats	35%
01.05		Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geesee, turkeys and guinea fowls
		- Weighing not more than 185 g:
	0105.11	--Fowls of the species Gallus domesticus	35%
	0105.12	--Turkeys	35%
	0105.19	--Other	35%
		- Other:
	0105.92	--Fowls of the species Gallus domesticus, weighing not more than 2,000 g	35%
	0105.93	--Fowls of the species Gallus domesticus, weighing more than 2,000 g	35%
	0105.99	--Other	35%
01.06	0106.00	Other live animals	35%

Reply
Follow
Share

6 Replies

(Guest)

hapter 2
Note:

This Chapter does not cover :
(a) Products of the kinds described in headings Nos. 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;

(b) Guts bladders or stomachs of animals (heading No. 05.04) or animal blood (heading No. 05.11 or 30.02); or

(c) Animal fat, other than products of heading No. 02.09 (Chapter 15).

Heading No.	Sub-heading No.	Descripttion of article	Rate of duty
			Standard	Preferential Areas
(1)	(2)	(3)	(4)	(5)
02.01
	0201.10	- Carcasses and half-carcasses	35%
	0201.20	- Other cuts with bone in	35%
	0201.30	- Boneless	35%
02.02		meat of bovine animals, frozen
	0202.10	- Carcasses and half-carcasses	35%
	0202.20	- Other cuts with bone in	35%
	0202.30	- Boneless	35%
02.03		Meat of swine, fresh, chilled or frozen
		- Fresh or chilled :
	0203.11	-- Carcasses and half-carcasses	35%
	0203.12	-- Hams, shoulders and cuts thereof, with bone in	35%
	0203.19	-- Other	35%
		- Frozen :
	0203.21	-- Carcasses and half-carcasses	35%
	0203.22	-- Hams, shoulders and cuts thereof, with bone in	35%
	0203.29	-- Other	35%
02.04		Meat of sheep or goats, fresh, chilled or frozen
	0204.10	- Carcasses and half-carcasses of lamb, fresh or chilled	35%
		- Other meat of sheep, fresh or chilled:
	0204.21	-- Carcasses and half-carcasses.	35%
	0204.22	-- Other cuts with bone in	35%
	0204.23	-- Boneless	35%
	0204.30	- Carcasses and half-carcasses of lamb, frozen	35%
		- Other meat of sheep, frozen :
	0204.41	-- Carcasses and half-carcasses	35%
	0204.42	-- Other cuts with bone in	35%
	0204.43	-- Boneless	35%
	0204.50	- Meat of goats	35%
02.05	0205.00	Meat of horses, asses, mules or hinnies, fresh, chilled or frozen	35%
02.06		Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen
	0206.10	- Of bovine animals, fresh or chilled	35%
		- Of bovine animals, frozen :
	0206.21	-- Tongues	35%
	0206.22	--Livers	35%
	0206.29	-- Other	35%
	0206.30	- Of swine, fresh or chilled	35%
		- Of swine, frozen :
	0206.41	-- Livers	35%
	0206.49	-- Other	35%
	0206.80	- Other, fresh or chilled	35%
	0206.90	- Other, frozen	35%
02.07		Meat, and edible offal, of the poultry of heading No. 01.05, fresh, chilled or frozen
		- Of fowls of the species Gallus domesticus :
	0207.11	-- Not cut in pieces, fresh or chilled	35%
	0207.12	-- Not cut in pieces, frozen	35%
	0207.13	--Cuts and offal, fresh or chilled	100%
	0207.14	-- Cuts and offal, frozen	100%
		- Of Turkeys:
	0207.24	-- Not cut in pieces, fresh or chilled	35%
	0207.25	-- Not cut in pieces, frozen	35%
	0207.26	-- Cuts and offal, fresh or chilled	100%
	0207.27	-- Cuts and offal, frozen	100%
		-Of ducks, geese or guinea fowls:
	0207 32	-- Not cut in pieces, fresh or chilled	35%
	0207.33	-- Not cut in pieces, frozen	35%
	0207.34	-- Fatty livers, fresh or chilled	35%
	0207.35	-- Other, fresh or chilled	35%
	0207.36	-- Other, frozen	35%
02.08		Other meat and edible meat offal, fresh chilled or frozen
	0208.10	- Of rabbits or hares	35%
	0208.20	- Frogs' legs	35%
	0208.90	- Other	35%
02.09	0209.00	Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked	35%
02.10		Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal
		- Meat of swine :
	0210.11	-- Hams, shoulders and cuts there of with bone in	35%
	0210.12	-- Bellies (streaky) and cuts thereof	35%
	0210.19	-- Other	35%
	0210.20	- Meat of bovine animals	35%
	0210.90	- Other, including edible flours and meals of meat or meat offal	35%

Upgrade to CAclubindia Pro. Subscribe Now!

(Guest)

Chapter 3
Notes:

1.This Chapter does not cover :

(a) Marine mammals (heading No. 01.06) or meal thereof (heading No. 02.08 or 02.10);

(b) Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading No. 23.01); or

(c) Caviar or caviar substitutes prepared from fish eggs (heading No. 16.04).

2. In this Chapter, the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

Heading No.	Sub-heading No.	Descripttion of article	Rate of duty
			Standard	Preferential Areas
(1)	(2)	(3)	(4)	(5)
03.01		Live Fish
	0301.10	- Ornamental fish	35%
		- Other live fish :
	0301.91	-- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)	35%
	0301.92	-- Eels (anquilla spp.)	35%
	0301.93	-- Carp	35%
	0301.99	--Other	35%
03.02		Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No. 03.04
		- Salmonidae, excluding livers and roes :
	0302.11	-- Trout (Salmo trutta,Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)	35%
	0302.12	-- Pacific salmon(Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	35%
	0302.19	--Other	35%
		- Flat fish (Pleuronectidae, Bothidae, Cynoglos-sidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes :
	0302.21	--Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)	35%
	0302.22	-- Plaice (Pleuronectes platessa)	35%
	0302.23	-- Sole (Solea spp.)	35%
	0302.29	--Other	35%
		- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) pelamis], excluding livers and roes:
	0302.31	-- Albacore or longfinned tunas (Thunnus alalunga)	35%
	0302.32	-- Yellowfin tunas (Thunnus albacares)	35%
	0302.33	-- Skipjack or stripe-bellied bonito	35%
	0302.39	--Other	35%
	0302.40	- Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes	35%
	0302.50	- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes	35%
		- Other fish, excluding livers and roes :
	0302.61	-- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)	35%
	0302.62	-- Haddock (Melanogrammus aeglefinus)	35%
	0302.63	-- Coalfish (Pollachius virens)	35%
	0302.64	-- Mackerel (Scomber scombrus, Scomber austral asicus, Scomber japonicus)	35%
	0302.65	-- Dogfish and other sharks	35%
	0302.66	-- Eels (Anguilla spp.)	35%
	0302.69	--Other	35%
	0302.70	- Livers and roes	35%
03.03		Fish, frozen, excluding fish fillets and other fish meat of heading No. 03.04
	0303.10	- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes	35%
		- Other salmonidae, excluding livers and roes :
	0303.21	-- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)	35%
	0303.22	-- Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	35%
	0303.29	-- Other	35%
		-Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes :
	0303.31	-- Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)	35%
	0303.32	-- Plaice (Pleuronectes platessa)	35%
	0303.33	-- Sole (Solea spp.)	35%
	0303.39	-- Other	35%
		- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) pelamis], excluding livers and roes:
	0303.41	-- Albacore or longfinned tunas (Thunnus alalunga)	35%
	0303.42	-- Yellowfin tunas (Thunnus albacares)	35%
	0303.43	-- Skipjack or Stripe-bellied bonito	35%
	0303.49	-- Other	35%
	0303.50	- Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes	5%
	0303.60	- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes	35%
		- Other fish, excluding livers and roes :
	0303.71	-- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats(Sprattus sprattus)	35%
	0303.72	-- Haddock (Melanogrammus aeglefinus)	35%
	0303.73	-- Coalfish (Pollachius virens)	35%
	0303.74	-- Mackerel (Scomber scombrus Scomber australasicus, Scomber japonicus)	35%
	0303.75	-- Dogfish and other sharks	35%
	0303.76	-- Eels (Anguilla spp.)	35%
	0303.77	-- Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)	35%
	0303.78	-- Hake (Merluccius spp., Urophycis spp.)	35%
	0303.79	-- Other	35%
	0303.80	- Livers and roes	35%
03.04		Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
	0304.10	- Fresh or chilled	35%
	0304.20	- Frozen fillets	35%
	0304.90	-Other	35%
03.05		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
	0305.10	- Flours, meals and pellets, of fish fit for human consumption	35%
	0305.20	- Livers and roes, dried, smoked, salted or in brine	35%
	0305.30	- Fish fillets, dried, salted or in brine, but not smoked	35%
		- Smoked fish, including fillets :
	0305.41	-- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	35%
	0305.42	-- Herrings (Clupea harengus, Clupea pallasii)	35%
	0305.49	-- Other	35%
		- Dried fish, whether or not salted but not smoked:
	0305.51	-- Cod (Gadus morhua, Gadus ogac, Gadiis macrocephalus)	35%
	0305.59	-- Other	35%
		- Fish, salted but not dried or smoked and fish in brine :
	0305.61	-- Herrings (Clupea harengus, Clupea pallasii)	35%
	0305.62	-- Cod (Gadiis morhua, Gadus ogac, Gadiis macrocephalus)	35%
	0305.63	-- Anchovies (Engraulis spp.)	35%
	0305.69	-- Other	35%
03.06		Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; 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
		- Frozen:
	0306.11	-- Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.)	35%
	0306.12	-- Lobsters (Homarus spp.)	35%
	0306.13	-- Shrimps and prawns	35%
	0306.14	--Crabs	35%
	0306.19	-- Other, including flours, meals and pellets, of crustaceans, fit for human consumption	35%
		- Not frozen:
	0306.21	-- Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.)	35%
	0306.22	-- Lobsters (Homarus spp.)	35%
	0306.23	-- Shrimps and prawns	35%
	0306.24	-- Crabs	35%
	0306.29	-- Other, including flours, meals and pellets, of crustaceans, fit for human consumption	35%
03.07		Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours,meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption
	0307.10	- Oysters	35%
		- Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten :
	0307.21	-- Live, fresh or chilled	35%
	0307.29	-- Other	35%
		-Mussels (Mytilus spp., Perna spp.):
	0307.31	-- Live, fresh or chilled	35%
	0307.39	-- Other	35%
		- Cuttlefish (Sepia officinalis, Rossia macrosoma, Septiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.):
	0307.41	-- Live, fresh or chilled	35%
	0307.49	-- Other	35%
		- Octopus (Octopus spp.):
	0307.51	-- Live, fresh or chilled	35%
	0307.59	-- Other	35%
	0307.60	- Snails, other than sea snails	35%
		- Other, including flours, meals and pellets, of aquatic invertebrates other than crustaceans, fit for human consumption :
	0307.91	-- Live, fresh or chilled	35%
	0307.99	-- Other	35%

(Guest)

Chapter 4
Notes:

1. The expression "milk" means full cream milk or partially or completely skimmed milk.

2. For the purposes of heading No. 04.05 :

The term "butter" means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food
colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.
The expression "dairy spreads" means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 80% by weight.

3. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading No. 04.06 provided that they have the three following characteristics :

a milkfat content, by weight of the dry matter, of 5 per cent or more;
(b) a dry matter content, by weight, of at least 70 per cent but not exceeding 85 per cent; and
(c) they are moulded or capable of being moulded.

4. This Chapter does not cover :

products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (heading No. 17.02); or
albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading No. 35.02) or globulins (heading No. 35.04).

Sub-heading Notes:

1. For the purposes of sub-heading No. 0404.10, the expression "modified whey" means products consisting of whey constituents, i.e. whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.

2. For the purposes of sub-heading No. 0405.10, the term "butter" does not include dehydrated butter or

ghee (sub-heading No. 0405.90)

Heading No.	Sub-heading No.	Descripttion of article	Rate of duty
			Standard	Preferential Areas
(1)	(2)	(3)	(4)	(5)
04.01		Milk and cream, not concentrated nor containing added sugar or other sweetening matter
	0401.10	- Of a fat content, by weight, not exceeding 1%.	35%
	0401.20	- Of a fat content, by weight, exceeding 1% but not exceeding 6%	35%
	0401.30	- Of a fat content, by weight, exceeding 6%	35%
04.02		Milk and cream, concentrated or containing added sugar or other sweetening matter
	0402.10	- In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%	60%
		- In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%
	0402.21	-- Not containing added sugar or other sweetening matter	60%
	0402.29	-- Other	35%
		- Other:
	0402.91	-- Not containing added sugar or other sweetening matter	35%
	0402.99	-- Other	35%
04.03		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
	0403.10	- Yogurt	35%
	0403.90	- Other	35%
04.04		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
	0404.10	- Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter	35%
	0404.90	- Other	35%
04.05		Butter and other fats and oils derived from milk; dairy spreads
	0405.10	- Butter	40%
	0405.20	- Dairy spreads	35%
	0405.90	- Other	35%
04.06		Cheese and curd
	0406.10	- Fresh (unripened or uncured) cheese, including whey cheese and curd	35%
	0406.20	- Grated or powdered cheese, of all kinds	35%
	0406.30	- Processed cheese, not grated or powdered	35%
	0406.40	- Blue-veined cheese	35%
	0406.90	- Other cheese	40%
04.07	0407.00	Birds' eggs, in shell, fresh, preserved or cooked	35%
04.08		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
		-Egg yolks:
	0408.11	-- Dried	35%
	0408.19	-- Other	35%
		- Other:
	0408.91	-- Dried	35%
	0408.99	-- Other	35%
04.09	0409.00	Natural honey	35%
04.10	0410.00	Edible products of animal origin, not elsewhere specified or included	35%

(Guest)

Notes:
1. 1. This Chapter does not cover :

Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);
Hides or skins (including furskins) other than goods of heading No. 05.05 and parings and similar waste of raw hides or skins of heading No. 05.11 (Chapter 41 or 43);
Animal textile materials, other than horsehair and horsehair waste (Section XI); or
Prepared knots or tufts for broom or brush making (heading No. 96.03).

2. For the purposes of heading No. 05.01, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.

3. Throughout this Schedule, elephant, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as "ivory".

4. Throughout this Schedule, the expression "horsehair" means hair of the manes or tails of equine or bovine animals.

Heading No.	Sub-heading No.	Descripttion of article	Rate of duty
			Standard	Preferential Areas
(1)	(2)	(3)	(4)	(5)
05.01	0501.00	Human hair, unworked, whether or not washed or scoured; waste of human hair	35%
05.02		Pigs', hogs' or boars' bristles and hair; badger hair and other brush-making hair; waste of such bristles or hair
	0502.10	- Pigs', hogs' or boars' bristles and hair and waste thereof	35%
	0502.90	- Other	35%
05.03	0503.00	Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material	35%
05.04	0504.00	Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked	35%
05.05		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
	0505.10	- Feathers of a kind used for stuffing; down	35%
	0505.90	- Other	35%
05.06		and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products
	0506.10	- Ossein and bones treated with acid	35%
	0506.90	- Other	35%
05.07		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
	0507.10	- Ivory; ivory powder and waste	35%	15%
	0507.90	- Other	35%
05.08	0508.00	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	35%
05.09	0509.00	Natural sponges of animal origin	35%
05.10	0510.00	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	35%
05.11		Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption
	0511.10	- Bovine semen	35%
		- Others :
	0511.91	-- Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3	35%
	0511.99	-- Other	35%

(Guest)

Notes:
1. Subject to the second part of Heading No. 06.01, this Chapter covers only live trees and goods (including seedling vegetables

) of a kind commonly supplied by nurnursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes onions, shallots, garlic and other products of Chapter 7.

2. Any reference in Heading No. 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of Heading No. 97.01.

Heading No.	Sub-heading No.	Descripttion of article	Rate of duty
			Standard	Preferential Areas
(1)	(2)	(3)	(4)	(5)
06.01		Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of Heading No. 12.12
	0601.10	- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant	10%
	0601.20	- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots	10%
06.02		Other live plants (including their roots), cuttings and slips;mushroom spawn
	0602.10	- Unrooted cuttings and slips	10%
	0602.20	- Trees shrubs and bushes, grafted or not, of kinds which bear edible fruits or nuts	10%
	0602.30	- Rhododendrons and azaleas, grafted or not	10%
	0602.40	- Roses, grafted or not	10%
	0602.90	- Other	10%
06.03		Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared
	0603.10	- Fresh	35%
	0603.90	- Other	35%
06.04		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 ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared
	0604.10	- Mosses and lichens	35%
		- Other
	0604.91	-- Fresh	35%
	0604.99	-- Other	35%

Upgrade to CAclubindia Pro. Subscribe Now!

(Guest)

Notes:
1. This Chapter does not cover forage products of Heading No. 12.14.

2. In Headings Nos. 07.09, 07.10, 07.11 and 07.12 the word "vegetables " includes edible mushrooms, truffles, olivers, capers, marrows, pumpkins, aubergines, sweets corn (Zea mays var, saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).

3. Heading No. 07.12 covers all dried vegetables of the kinds falling in Headings Nos. 07.01 to 07.11, other than:

(a) dried leguminous vegetables, shelled (Heading No. 07.13);
(b) sweet corn in the forms specified in Headings Nos. 11.02 to 11.04;
(c) flour, meal, powder, flakes, granules and pellets of potatoes (heading No. 11.05);
(d) flour, meal and powder of the dried leguminous vegetables of heading No. 07.13 (heading No. 11.06).

4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (Heading No. 09.04).

Heading No	Sub-Heading. No.	Descripttttion of article	Rate of duty
			Standard	Preferential Areas
(1)	(2)	(3)	(4)	(5)
07.01		Potatoes, fresh or chilled
	0701.10	-Seed	35%	15%
	0701.90	-Other	35%	15%
07.02	0702.00	Tomatoes, fresh or chilled	35%	15%
07.03		Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled
	0703.10	- Onions and shallots	35%	15%
	0703.20	- Garlic	35%	15%
	0703.90	- Leeks and other alliaceous vegetables	35%	15%
07.04		Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled
	0704.10	- Cauliflowers and headed broccoli	35%	15%
	0704.20	- Brussels sprouts	35%	15%
	0704.90	-Other	35%	15%
07.05		Lettuce (Lactucasativa) and chicory (Chichorium spp.), fresh or chilled
		- Lettuce:
	0705.11	-- Cabbage lettuce (head lettuce)	35%	15%
	0705.19	-- Other	35%	15%
		- Chicory :.
	0705.21	-- Witloof chicory (Cichorium intybus var. foliosum)	35%	15%
	0705.29	-- Other	35%	15%
07.06		Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled
	0706.10	- Carrots and turnips	35%	15%
	0706.90	- Other	35%	15%
07.07	0707.00	Cucumbers and gherkins, fresh or chilled	35%	15%
07.08		Leguminous vegetables, shelled or un-shelled, fresh or chilled
	0708.10	- Peas (Pisum sativum)	35%	15%
	0708.20	- Beans (Vigna spp., Phaseolus spp.)	35%	15%
	0708.90	- Other leguminous vegetables	35%	15%
07.09		Other vegetables, fresh or chilled
	0709.10	- Globe artichokes	35%	15%
	0709.20	- Asparagus	35%	15%
	0709.30	- Aubergines (egg plants)	35%	15%
	0709.40	- Celery other than celeriac	35%	15%
		- and truffles :
	0709.51	-- Mushrooms	35%	15%
	0709.52	-- Truffles	35%	15%
	0709.60	- Fruits of the genus Capsicum or of the genus Pimenta	35%	15%
	0709.70	- Spinach, New Zealand spinach and orache spinach (garden spinach)	35%	15%
	0709.90	- Other	35%	15%
07.10		Vegetables (uncooked or cooked by steaming or boiling in water), frozen
	0710.10	- Potatoes	35%	15%
		- Leguminous vegetables shelled or unshelled :
	0710.21	-- Peas (Pisum sativum)	35%	15%
	0710.22	-- Beans (Vigna spp., Phaseolus spp.)	35%	15%
	0710.29	-- Other	35%	15%
	0710.30	- Spinach, New Zealand spinach and orache spinach (garden spinach)	35%	15%
	0710.40	- Sweet corn	35%	15%
	0710.80	- Other vegetables	35%	15%
	0710.90	- Mixtures of vegetables	35%	15%
07.11		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
	0711.10	- Onions	35%	15%
	0711.20	- Olives	35%	15%
	0711.30	- Capers	35%	15%
	0711.40	- Cucumbers and gherkins	35%	15%
	0711.90	- Other vegetables; mixtures of vegetables	35%	15%
07.12		Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared
	0712.20	- Onions	35%	15%
	0712.30	- Mushrooms and truffles	35%	15%
	0712.90	- Other vegetables; mixtures of vegetables	35%	15%
07.13		Dried leguminous vegetables, shelled, whether or not skinned or split
	0713.10	- Peas (Pisum sativum)	50%	5%
	0713.20	- Chickpeas (garbanzos)	35%	5%
		- Beans (Vigna spp., phaseolus spp.):
	0713.31	-- Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek	35%	5%
	0713.32	-- Small red (Adzuki) beans (Phaseolus or Vigna angularis)	35%	5%
	0713.33	-- Kidney beans, including white pea beans (Phaseolus vulgaris)	35%	5%
	0713.39	-- Other	35%	5%
	0713.40	- Lentils	35%	5%
	0713.50	- Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina. Vicia faba var. minor)	35%	5%
	0713.90	-Other	35%	5%
07.14		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
	0714.10	- Manioc (cassava)	35%	15%
	0714.20	- Sweet potatoes	35%	15%
	0714.90	-Other	35%	15%