| S. No. | Chapter or Heading or sub - heading | Description of goods | Standard rate | Additional duty rate | Condition No. |
|---|
| (1) | (2) | (3) | (4) | (5) | (6) |
| 1 | 01 | Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock | 5% | - | - |
| 2 | 01 | Grand parent poultry stock and Donkey stallions | 25% | - | - |
| 3 | 040210 or 04022100 | Goods upto an aggregate of ten thousand metric tonnes of total imports of such goods in a financial year.
Explanation.- For the purposes of this exemption, quantity of goods imported under S.No. 3A shall be included for calculating the total quantity of imports during the financial year 2007-08. | 5% [OLD15%] | - | 1 |
| 3A | 0402 21 00 | All goods upto an aggregate of ten thousand metric tonnes of total imports of such goods | 5% | - | 1 |
| 3AA | 0405 | Butter, ghee and butter oil [OLDButter and ghee] | 30% | - | - |
| 4 | 04069000 | All goods | 30% | - | - |
| 5 | 05 | Pancreas | 5% | - | - |
| 6 | 051191 | Artemia cyst, including wet artemia cyst | 5% | - | - |
| 7 | 05 or any other Chapter | The following goods, namely:-
(1) Frozen semen;
(2) Frozen semen equipment, namely:-
(a) flasks, refrigerators, vessels, jars or dewars, and their accessories;
(b) Plastic insemination sheath and insemination guns; and
(c) Weaton Ampoules and straws for freezing semen
| 5% | - | - |
| 8 | 06, 07, 08, 09 or 12 | Planting materials, namely, oil seeds, seeds of vegetables, flowers and ornamental plants, tubers and bulbs of flowers, cuttings or saplings of flower plants, seeds or plants of fruits and seeds of pulses | 5% | - | 2 |
| 9 | 0601 or 0602 | All goods | 5% | - | - |
| 10 | 0703 10 10 | Onions | 5% | - | - |
| 11 | 0713 | Pulses | 10% | - | - |
| 11A | 0713 | Pulses | Nil | - | - |
| 12 | 08 | Cashew nuts in shell | Nil | - | - |
| 13 | OMITTED | | | | |
| 14 | 0802 12 00 | All goods | Rs. 65/- per kg. | - | - |
| 15 | 0802 60 00 or 0802 90 | All goods other than Areca nuts | 30% | - | - |
| 16 | 0805 10 00, 0805 50 00, 0806 10 00 or 0808 20 00 | All goods | 30% | - | - |
| 17 | 0810 60 00 or 0810 90 | All goods, other than black, white or red currants and gooseberries | 15% | - | - |
| 18 | 1001 | All goods other than Meslin | 50% | - | - |
| 18AA | 1001 10 90 or 1001 90 20 | Wheat | Nil | - | - |
| 18A | OMITTED | | | | |
| 19 | 1001 | Meslin | Nil | - | - |
| 20 | 1005 10 00, 1007 or 1008 20 | All goods | 50% | - | - |
| 21 | 1005 90 00 | Goods upto an aggregate of-
a) four lakh metric tonnes of total imports of such goods in the financial year 2001-2002
b) four lakh and fifty thousand metric tonnes of total imports of such goods in the financial year 2002-2003
c) Five lakh metric tones of total imports of such goods in a financial year
| Nil [OLD 15%] | - | 1 |
| 22 | 1005 90 00 | All goods other than those specified against S. No. 21 above | 50% | - | - |
| 22A | 10059000 | All goods | Nil | - | - |
| 22AA. | 11010000 | Wheat flour | Nil | - | - |
| 22AB. | 100630 | All goods | Nil | - | - |
| 23 | 11071000 | All goods | 30% | - | - |
| 23A. | 1207 91 00 | All goods | 40% | - | - |
| 24 | 1209 | All goods (other than those falling under sub-headings 1209.91 and 1209.99) | 15% | - | - |
| 25 | 120991 or 120999 | All goods | 5% | - | - |
| 26 | 1211 30 00, 1211 40 00 or 1211 90 | All goods (other than liquorice roots) | 15% | - | - |
| 27 | 1301 90 49 | Oleopine resin | 5% | - | - |
| 28 | 1302 19 or 1302 20 00 | All goods (other than vegetable seeds and extracts of pyrethrum or of the roots of plants containing rotenone) | 15% | - | - |
| 29 | 15 | Edible oils falling under headings 1508, 1512, 1513, 1514 or 1515 or sub-heading 1511 10 | 85% | - | - |
| 29A | 1507 10 00 | All goods | 20% [OLDNil] | - | - |
| 29B | 1507 90 10 | All goods | 7.5% | - | - |
| [OLD29A | 1507 10 00 or 1507 90 10 | All goods | 40% | - | -] |
| 30 | 15 | I. The following goods, other than of edible grade, namely:- |
| (A) Crude palm stearin having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1511, imported for manufacture of soaps, fatty acids and fatty alcohols by a manufacturer having plant for splitting up of such oils into fatty acids and glycerols | 10% | -- | 5 |
| (B) All goods (except crude palm oil and crude palm stearin) having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515, imported for the manufacture of soaps, industrial fatty acids and fatty alcohol by a manufacturer having plant for splitting up of such oils into fatty acids and glycerols | 12.5% | -- | 5 |
| (C) All goods (except crude palm oil), having Free Fatty Acid (FFA) 20 percent or more, and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515 for the manufacture of soaps, industrial fatty acids, and fatty alcohol | 20% | -- | 5 |
| (D) All goods (except crude palm oil), having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515 | 65% | -- | -- |
| II. The following goods, of edible grade namely,- |
| (A) Crude palm oil falling under heading 1511, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 250 mg/kg. to 2500 mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats | Nil [OLD20%][OLD45%] | -- | 5 |
| (B) Crude Palmolein falling under heading 1511, having an acid value of 4 or more and total carotenoid (as beta carotene) in the range of 500 mg/kg. to 2500 mg/kg., in loose or bulk form for manufacture of refined oil, refined palmolein, vanaspati, bakery shortening or inter-esterified fats | Nil [OLD20%] [OLD45%] | -- | 5 |
(C) Fractions of crude palm oil (other than crude palmolein) falling under heading 1511, having an acid value of 2 or more and total carotenoid (as beta carotene) in the range of 500 mg/kg. to 2500 mg/kg., in loose or bulk form
Explanation.-For the purposes of this exemption, “Crude palm oil” means fixed vegetable oils, fluid or solid, obtained by pressure, if they have undergone no processing other than decantation, centrifugation or filtration, provided that, in order to separate the oils from solid particles only mechanical force, such as gravity, pressure or centrifugal force, has been employed, excluding any absorption filtering process, fractionalization or any other physical or chemical process. If obtained by extraction an oil shall continue to be considered as “crude”, provided it has undergone no change in colour, odour or taste when compared with corresponding oil obtained by pressure | Nil [OLD20%] [OLD45%] | -- | - |
| 31 | 15 | Refined vegetable oils of edible grade, in loose or bulk form (other than those falling under heading 1511) | 85% | - | - |
| 32 | 15 | Vegetable oils of edible grade, in loose or bulk form (other than those specified against S. No. 31 above and those falling under heading 1511), imported for the manufacture of oil commonly known as “Vanaspati” or for refining
Explanation.-The expression “Vegetable oil” means-
(a) in the case of cottonseed oil, oil having a free fatty acid content of at least 0.2%; and
(b) in the case of any other vegetable oil, oil with free fatty acid content of at least 0.5%. | 75% | - | 4 and 5 |
| 33 | 1505 | All goods | 15% | - | - |
| 33A | 1508, 1509, 1510, 1512, 1513, 1514, or 1515 | All goods, crude and edible grade | Nil | - | - |
| 33B | 1508, 1509, 1510, 1512, 1513, 1514 or 1515 | All goods, refined and edible grade | 7.5% | - | - |
| 34 | OMITTED | | | | |
| 35 | 151211 | Crude sunflower seed or safflower oil upto an aggregate of one lakh and fifty thousand metric tonnes of total imports of such goods in a financial year | 50% | - | 1 |
| 36 | 151211 | All goods other than those specified against S.No. 35 above | 75% | - | - |
| 36A | 15121110 | All goods | Nil [OLD20%] [OLD45%] | - | - |
| 36B | 15121910 | All goods | 7.5% [OLD27.5%] [OLD50%] | - | - |
| 37 | 151419 or 151499 | Refined rape, colza or mustard oil upto an aggregate of one lakh and fifty thousand metric tonnes of total imports of such goods in a financial year | 45% | - | 1 |
| 37A. | 1514 11 or 1514 91 | All goods, edible grade | Nil [OLD20%] | - | - |
| 37B. | 1514 19 or 15 14 99 | All goods, edible grade | 7.5% [OLD27.5%] | - | - |
| 38 | 1701 | All goods | 60% | - | - |
| 38A | 17019100, 17019990 | White sugar | Nil | - | - |
| 39 | 170211 or 170219 | All goods | 25% | - | - |
| 40 | 1703 | All goods | 10% | - | - |
| 41 | 1704 10 00 | All goods | 30% | - | - |
| 41A | 1806 90 | Food preparations, for infant use and put up for retail sale, of–
(i) goods of headings 0401 to 0404, containing cocoa calculated on a totally defatted basis, in a proportion by weight of 5% or more but less than 10%; or
(ii) flour, meal, starch or malt extract containing cocoa calculated on a totally defatted basis, in a proportion by weight of 40% or more but less than 50%. | 17.5% | - | - |
| 42 | OMITTED | | | | |
| 43 | 190110 | Preparations for infant use, put up for retail sale | 30% | - | - |
| 44 | 1905 31 00 or 1905 32 | All goods | 30% | - | - |
| 45 | 2004 10 00 | All goods | 30% | - | - |
| 46 | 2009 11 00, 2009 12 00 or 2009 19 00 | Orange juice | 30% | - | - |
| 47 | 210690 | All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 per cent. by volume, determined at a temperature of 20 volume, determined at a temperature of 20 degrees centigrade) | 30% | - | - |
| 48 | 22 | Wine, for use as sacramental wine | 30% | Nil | 6 |
| 49 | 220710 | All goods | - | Nil | - |
| 50 | 2207 20 00 | All goods | 7.5% | - | - |