SCHEDULE A Discription Of Goods Liable Payment Of Local Boby Tax SECTION I LIVE ANIMALS; ANIMAL PRODUCTS 1. Any reference in this section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. 2. Except where the context otherwise requires, throughout this Schedule, any reference to dried products also covers products which have been dehydrated, evaporated or freezedried. CHAPTER 1 Live animals Note: This Chapter covers all live animals except: (a) fish and crustaceans, molluscs and other acquatic invertebrates, of heading 0301, 0306 or 0307; (b) cultures of micro-organisms and other products of heading 3002; and (c) animals of heading 9508. Tariff Item (1) 0101 0101 10 0101 10 10 0101 10 20 0101 19 90 0101 90 0101 90 10 0101 90 20 0101 90 90 0102 0102 10 0102 10 10 0102 10 20 0102 10 30 0102 10 90 0102 90 0102 90 10 0102 90 20 0102 90 90 0103 0103 10 00 Description of Goods (2) Live Horses, Asses, Mules and Hinnies Pure-bred breeding animals: Horses Asses Other Other: Horses for Polo Asses, mules and hinnies as livestock Other Live Bovine animals. Pure bred breeding animals: Bulls, adult Cows, adult Buffaloes, adult and calves Other Other: Bulls, adult Buffaloes, adult and calves Other Live Swine Pure-bred breeding animals Other: 0103 91 00 0103 92 00 Weighing less than 50 kg. Weighing 50 kg. or more Rate of local body tax (3)

0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.25 0.25 0.25 0.25 0.25

1

0104 0104 10 0104 10 10 0104 10 90 0104 20 00 0105

Live sheep and goats Sheep : Sheep including lamb for breeding purpose Other Goats Live poultry, that is to say, fowls of the species gallus domesticus, ducks, geese, turkeys and guinea fowls Weighing not more than 185 g :

0.25 0.25 0.25 0.25 0.25 0.25 0.40 0.40 0.40 0.40 0.40 0.40 0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.20 0.20

0105 11 00 0105 12 00 0105 19 00

Fowls of the species Gallus domesticus Turkeys Other Other :

0105 92 00 0105 93 00 0105 99 00 0106

Fowls of the species Gallus domesticus, weighing not more than 2000 g. Fowls of the species Gallus domesticus, weighing more than 2000 g. Other Other live animals Mammals :

0106 11 00 0106 12 00

Primates Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia) Other Reptiles (including snakes and turtles) Birds :

0106 19 00 0106 20 00

0106 31 00 0106 32 00 0106 39 00 0106 90 0106 90 10 0106 90 20 0106 90 90

Birds of prey Psittaciformes (including parrots, parakeets, macaws and cockatoos) Other Other : Bees and other insects, not elsewhere included or specified Pureline Stock Other

2

3 CHAPTER 2

Meat and edible meat offalNote : This Chapter does not cover : (a) (b) (c) Products of the kinds described in headings 0201 to 0208 or 0210, unfit or unsuitable for human consumption; guts, bladders or stomachs of animals (heading 0504) or animal blood (heading 0511 or 3002); or animal fat, other than products of heading 0209 (Chapter 15).

Supplementary Note : Tariff Item (1) 0201 0201 10 00 0201 20 00 0201 30 00 0202 0202 10 00 0202 20 00 0202 30 00 0203 Description of Goods (2) Meat of bovine animals, fresh and chilled Carcasses and half-carcasses Other cuts with bone in Boneless Meat of bovine animals, fresh Carcasses and half-carcasses Other cuts with bone in Boneless Meat of swine, fresh, chilled or frozen Fresh or chilled: 0203 11 00 0203 12 00 0203 19 00 Carcasses and half-carcasses Hams, shoulders and cuts thereof, with bone in Other Frozen: 0203 21 00 0203 22 00 0203 29 00 0204 0204 10 00 Carcasses and half-carcasses Hams, shoulders and cuts thereof, with bone in Other Meat of sheep or goats, fresh, chilled or frozen Carcasses and half-carcasses of lamb, fresh or chilled Other meat of sheep, fresh or chilled: 0204 21 00 0204 22 00 0204 23 00 0204 30 00 Carcasses and half-carcasses Other cuts with bone in Boneless Carcasses and half-carcasses of lamb, frozen Rate of local body tax (3)

0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10

In this Chapter, wild animal means wild animal as defined in the Wild Life (Protection) Act, 1972 (53 of 1972).

3

4 (1) Other meat of sheep, frozen: 0204 41 00 0204 42 00 0204 43 00 0204 50 00 0205 00 00 0206 0206 10 00 Carcasses and half-carcasses Other cuts with bone in Boneless Meat of goats Meat of horses, asses, mules or hinnies, fresh, chilled or frozen. Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen. Of bovine animals, fresh or chilled Of bovine animals, frozen: 0206 21 00 0206 22 00 0206 29 00 0206 30 00 Tongues Livers Other Of swine, fresh or chilled Of swine, frozen: 0206 41 00 0206 49 00 0206 80 0206 80 10 0206 80 90 0206 90 0206 90 10 0206 90 90 0207 Livers Other Other, fresh or chilled: Of sheep or goats, Other Other, frozen: Of sheep or goats Other Meat, and edible offal, of the poultry of heading 0105, fresh, chilled or frozen. Of fowls of the species Gallus domesticus: 0207 11 00 0207 12 00 0207 13 00 0207 14 00 Not cut in pieces, fresh or chilled. Not cut in pieces, frozen Cuts and offal, fresh or chilled Cuts and offal, frozen Of turkeys: 0207 24 00 0207 25 00 0207 26 00 0207 27 00 Not cut in pieces, fresh or chilled Not cut in pieces, frozen Cuts and offal, fresh or chilled Cuts and offal, frozen Of ducks, geese or guinea fowls: 5 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 (2) (3)

4

(1) 0207 32 00 0207 33 00 0207 34 00 0207 35 00 0207 36 00 0208 0208 10 00 0208 20 00 0208 30 00 0208 40 00

(2) Not cut in pieces, fresh or chilled Not cut in pieces, frozen Fatty livers, fresh or chilled Other, fresh or chilled Other, frozen Other meat and edible meat offal, fresh, chilled or frozen Of rabbits or hares Frogs legs Of primates Of whales, dolphins and porpoises (mammals of the other catacea); of manatees and dugongs (mammals of the order sirenia) Of reptiles (including snakes and turtles) Other: Of wild animals Other Pig fat, free of lean meat and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked. Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal Meat of swine:

(3) 0.10 0.10 0.10 0.10 0.10

0.10 0.10 0.10 0.10

0208 50 00 0208 90 0208 90 10 0208 90 90 0209 00 00

0.10

0.10 0.10 0.10

0210

0210 11 00 0210 12 00 0210 19 00 0210 20 00

Hams, shoulders and cuts thereof, with bone in Bellies (streaky) and cuts thereof. Other Meat of bovine animals Other, including edible flours and meals of Meat and meat offal;

0.10 0.10 0.10 0.10

0210 91 00 0210 92 00

Of primates Of whales, dolphins and porpoises (mammals of the order catecea); of manatees and dugongs (mammals of the order sirenia) Of reptiles (including snakes and turtles) Other CHAPTER 3 Fish and crustaceans, mollusks and other aquatic invertebrates

0.10 0.10

0210 93 00 0210 99 00

0.10 0.10

Notes : 1. This Chapter does not cover : (a) (b) (c) mammals of heading 0106; meat of mammals of heading 0106 (heading 0208 or 0210); 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

5

(d)

(heading 2301); or caviar or caviar substitutes prepared from fish eggs (heading 1604).

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. Tariff Item (1) 0301 0301 10 00 Live fish Ornamental Fish Other Live Fish : 0301 91 00 Trout (salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae. Oncorhynchus apache and Onchorhynchus chrysogaster) Eels (Anguilla spp.) Carp Other Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 Salmonidae, excluding livers and roes : 0302 11 00 Trout (Salmo trutta, Oncorhynchus mykiss. Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae. Oncorhynchus apache and Oncorhynchus chrysogaster) Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus ehodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Other Flat fish (Pleutronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes : 0.10 0.10 0.10 Description of Goods (2) Rate of local body tax (3)

0301 92 00 0301 93 00 0301 99 00 0302

0.10 0.10 0.10

0302 12 00

0.10

0302 19 00

0.10

0302 21 00 0302 22 00 0302 23 00 0302 29 00

Halibut (Reinhardtius hippoglossoides, hippoglossus, Hippoglossus stenolepis) Plaice (Pleuronectes platessa) Sole (Solea spp.) Other

Hippoglossus

0.10 0.10 0.10 0.10

6

(1)

(2) Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus pelamis], excluding livers and roes :

(3)

0302 31 00 0302 32 00 0302 33 00 0302 34 00 0302 35 00 0302 36 00 0302 39 00 0302 40 00 0302 50 00

Albacore or longfinned tunas Thunnus alalunga) Yellowfin tunas (Thunnus albacares) Skipjack or stripe-belied bonito Bigeye tunas (Thunnus obesus) Bluefin tunas (Thunnus thynnus) Southern bluefin tunas (Thunnus naccoyii) Other Herrings (Clupea harengus, Clupea pallasii) excluding livers and roes Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes: Other fish, excluding livers and roes:

0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10

0302 61 00 0302 62 00 0302 63 00 0302 64 00 0302 65 00 0302 66 00 0302 69 0302 69 10 0302 69 20 0302 69 30 0302 69 90 0302 70 00

Sardines (Sardina pilchardus, sardinops spp.) (Sardinella spp.) brisling or sprats (Sprattus sprattus) Haddock (Melanogrammus aeglefinus) Coalfish (Pollachius virens)

Sardinella

0.10 0.10 0.10 0.10 0.10 0.10

Mackerel (Scomber Scmbrus, Scomber australasicus, Scomber japonicus) Dogfish and other sharks Eels(Anguilla spp. Other: Hilsa Dara Pomfret Other Livers and roes

0.100.10 0.10 0.10 0.10 0.10

0303

Fish, frozen, excluding fish fillets and other fish meat of heading 0304 Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytsscha. Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Excluding livers and roes:

0303 11 00 0303 19 00

Sockeye salmon (red-salmon) (oncorhynchus nerka) Other Other Salmonidae, excluding livers and roes:

0.10 0.10

0303 21 00

Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhychus clarki, Oncorhynchus aguabonita, Oncorhynchuschrysogaster)

0.10

7

(1) 0303 22 00 0303 29 00 0303 31 00 0303 32 00 0303 33 00 0303 39 00

(2) Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: Halibut (Reinhardtius hippoglossides, hippoglossus, Hippoglossus stenolepis) Plaice (Pleuronectes platessa) Sole (Solea spp.) Other Tunas (of the genus Thunnus), Skipjack or stripe-bellied bonito [ Euthynnus (Katsuwonus) pelamis], excluding livers and roes: Hippoglossus

(3) 0.10

0.10 0.10 0.10 0.10

0303 41 00 0303 42 00 0303 43 00 0303 44 00 0303 45 00 0303 46 00 0303 49 00 0303 50 00

Albacore or longfinned tunas (Thunnus alaunga) Yellowfin tunas (Thunnus albacares) Skipjack or Stripe-belied bonito Bigeye tunas (thunnus obesus) Bluefin tunas (thunnus thynnus) Southern bluefin tunas (thunnus maccoyii) Other Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes

0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10

0303 60 00

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes Other fish, excluding livers and roes: sardines (Sardina pilchardus, Sardinops xpp.) (Sardinella spp.), brisling or sprats (Sprattus sprattus) Haddock (Melanogrammus aeglefinus) Coalfish (Pollachius virens) Mackerel (scomber scombrus, Scomber australasicus, Scomber japonicus) Dogfish and other sharks Eels(Anguilla spp.) Sea bass (Dicentrarchus labrax. Dicentrarchus punctatus) Hake (Merluccius spp., Urophycis spp.) Other: Hilsa Dara Ribbon fish Seer Pomfret (white or silver or black) sardinella

0.10

0303 71 00 0303 72 00 0303 73 00 0303 74 00 0303 75 00 0303 76 00 0303 77 00 0303 78 00 030379 0303 79 10 0303 79 20 0303 79 30 0303 79 40 0303 79 50 0303 79 60 0303 79 70

0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10

0.10 0.10 0.10 0.10 0.10

Ghole Threadfin

0.10 0.10

8

(1) 0303 79 80 Croacker, Grouper, Hounder Other: 0303 79 91 0303 79 92 0303 79 99 0303 80 0303 80 10 0303 80 90 0304 0304 10 00 0304 20 0304 20 10 0304 20 20 0304 20 30 0304 20 40 0304 20 50 0304 20 90 0304 90 00 0305 Edible fishmaws of wild life Edible fishmaws of wild life Other Livers and roes:

(2)

(3) 0.10

0.10 0.10 0.10

Egg or egg yolk of fish including shrimps Other Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen Fresh or chilled Frozen fillets: Hilsa Shark Seer Tuna Cuttlefish Other Other 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 Flours, meals and pellets, of fish fit for human consumption Livers and roes of fish, dried, smoked, salted or in brine Fish fillets, dried, salted or in brine, but not smoked Smoked fish, including fillets:

0.10 0.10

0.10

0.10 0.10 0.10 0.10 0.10 0.10 0.10

0305 10 00 0305 20 00 0305 30 00

0.10 0.10 0.10

0305 41 00

Pacific salmon (Oncorhynchus nerka. Oncorhynchus gor Oncorhynchus kisutch, Oncorhynchus rnasou and Oncorhynchus rhodurus), Atlantic salmon (Salmo Salar) and Danube Salmon (Hucho hucho) Herrings (Clupea harengus,Clupea pallasii) Other Dried fish, whether or not suited but not smoked:

0.10

0305 42 00 0305 49 00

0.10 0.10

0305 51 00

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) Other:

0.10

0305 59 10 0305 59 20 0305 59 30 0305 59 90

Mumbai Duck Seer without head Sprats Other Fish, salted but not dried or smoked and fish in brine:

0.10 0.10 0.10 0.10 0.10

9

(1) 0305 61 00 0305 62 00 0305 63 00 0305 69 0305 69 10 0305 69 20 0305 69 30 0305 69 90 0306

(2) Herrings (Clupea harengus, Clupea pallasii) Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) Anchovies (Engraulis spp.) Other: Mumbai duck Seer without head Sprats Other 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:

(3) 0.10 0.10 0.10 0.10 0.10 0.10 0.10

0306 11 00

Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.):

0.10

0306 12 0306 12 10 0306 12 90 0306 13

Lobsters (Homarus spp.): Whole, cooked Other Shrimps and prowns: Shrimps (Scampi)-macrobactium: 0.10

0306 13 11 0306 13 19 0306 13 20 0306 14 00 0306 19 00

AFD Shrimp Other Prawns Crabs Other, including flours, meals and pellets, of crustaceans, fit for human consumption Not Frozen:

0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10

0306 21 00 0306 22 00 0306 23 0306 23 10 0306 23 90 0306 24 00 0306 29 00 0307

Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., jasus spp.) Lobsters (Homarus spp.) Shrimps and prawns: Powdered Other Crabs Other, including flours, meals and pellets, of crustaceans, fit for human consumption 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

0.10 0.10 0.10 0.10

10

(1) consumption 0307 10 00 Oysters

(2)

(3) 0.10

Scalllps, including queen scallops, of the genera Pecten, Chlamys or Palcopecten: 0307 21 00 0307 29 00 Live, fresh or chilled Other Mussels (Mytilus spp., Perna spp.): 0307 31 00 0307 39 0307 39 10 0307 39 0307 39 10 0307 39 90 Live, fresh or chilled Other: Clams, clam meat (bivalves-Victorita, spp., Mertrix spp. and katalysia spp.) Other: Clams, calms meat (bivalves-Victorita, spp., Mertrix spp. and katalysia spp.) Other Cuttle fish (Sepia Officinalis,Rossia macrosoma, Septiola spp.) and squid (Ornrnastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.): 0307 41 0307 41 10 0307 41 20 0307 49 0307 49 10 0307 49 20 0307 49 30 0307 49 90 Live, fresh and chilled: Cuttle fish Squid Other: Squid tubes, frozen Whole squids, frozen Dried squids Other Octopus (Octopus spp.): 0307 51 00 0307 59 00 0307 60 00 Live, fresh or chilled Other Snails, other than sea snails Other, including flours, meals and pellets, of aquatic invertebrates other than crustaceans, fit for human consumption: 0307 91 00 0307 99 0307 99 10 0307 99 20 0307 99 90 Live, fresh or chilled Other: Sea shell flash Jelly fish (Rhopelina spp.), dried salted or frozen Other 0.10 0.10 1 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10

11

CHAPTER 4.

Notes : milk. Dairy produce; birds eggs; natural honey; edible products of animal origin, not elsewhere specified or included 1. The expression milk means full cream milk or partially or completely skimmed 2. For the purposes of heading 0405: (a) 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, neutralizing salts and cultures of harmless lactic-acidproducing bacteria; the expression dairy spreads means a spreadable emulsion of the waterin-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.

(b)

3.

Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 0406 provided that they have the three following characteristics : (a) a milkfat content, by weight of the dry matter, of 5% or more; (b) a dry matter content, by weight, of at least 70% but not exceeding 85%; and (c) they are moulded or capable of being moulded.

4. This Chapter does not cover : (a) products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (heading 1702); or (b) albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading 3502) or globulin (heading 3504). Sub-heading Notes : For the purposes of sub-heading 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 0405 10, the term butter does not include dehydrated butter or ghee (sub-heading 0405 90). Supplementary Note : In this Chapter, wild animal means wild animal as defined in the W ild Life (Protection) Act, 1972 (53 of 1972). Tariff Item (1) 0401 0401 10 00 0401 20 00 0401 30 00 Description of Goods (2) Milk and cream, not concentrated nor containing added sugar or other sweetening matter Of a fat content, by weight, not exceeding 1% Of a fat content, by weight, exceeding 1% but not exceeding 6% Of a fat content, by weight, not exceeding 6% 0 0 0 Rate of local body tax (3) 1.

12

0402 (1)

Milk and cream, concentrated or containing added sugar or (2) other sweetening matter In powder, granules or other solid forms of a fat content, by weight, exceeding 1.5%: Skimmed Milk Milk food for babies Other In powder, granules or other solid forms, of a fat content, by weight exceeding1.5%: (3) 6 0 6 6

0402 10 0402 10 10 0402 10 20 0402 10 90

0402 21 00 0402 29 0402 29 10 0402 29 20

Not containing added sugar or other sweetening matter Other: Whole milk Milk for babies Other: Not containing added sugar or other sweetening matter:

6

0 0

0402 91 0402 91 10 0402 91 90 0402 99 0402 99 10 0402 99 20 0402 99 90 0403

Condensed milk Other Other: Whole milk Condensed milk Other 0 6 6 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 fruits, nuts or cocoa Yogurt Other: Butter milk Other 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 Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter: Whey, concentrated, evaporated or condensed, liquid or semisolid Whey, dry, blocks and powdered Other Other Butter and other fats and oils derived from milk; dairy spreads 6 6 6 6 6 6 6 5 6 6

0403 10 00 0403 90 0403 90 10 0403 90 90 0404

0404 10 0404 10 10 0404 10 20 0404 10 90 0404 90 00 0405

13

(1) 0405 10 00 0405 20 00 0405 90 0405 90 10 0405 90 20 0405 90 90 0406 Butter Dairy spreads Other: Butter oil Ghee Other Cheese and curd

(2)

(3) 6 6

6 6 6 6

0406 10 00

Fresh (unripened or uncured) cheese, including whey cheese

6

0406 10 00 A 0406 20 00 0406 30 00 0406 40 00 0406 90 00 0407 0407 00 0407 00 10 0407 00 20 0407 00 90 0408

Curd Grated or powdered cheese, of all kinds Processed cheese not grated or powdered Blue-veined cheese Other cheese Birds eggs, in shell, fresh, preserved or cooked Birds eggs, in shell, fresh, preserved or cooked: Of the species gallus domesticus and ducks for hatching Of the species gallus domesticus and ducks for hatching Other 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:

6 6 6 6 6 0.15

0.15 0.15 0.15 0.15

0.15 0.15 0.15

0408 11 00 0408 19 00

Dried Other Other:

0408 9100 0408 99 00 0409 00 00 0410 0410 00 0410 00 10 0410 00 20 0410 00 90

Dried Other Natural honey Edible products of animal origin, not elsewhere specified or included Edible products of animal origin, not elsewhere specified or included: Of wild animals Turtle eggs and Salanganes nests ( birds nests ) Other

0.15 0.15 6

0.070 0 0

14

CHAPTER 5 Products of animal origin, not elsewhere specified or included Notes : 1. This chapter does not cover : (a) edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried); (b) hides or skins(including furskins) other than goods of heading 0505 and parings and similar waste of raw hides or skins of heading 0511(Chapter41 or 43); (c) animal textile materials, other than horsehair and horsehair waste (Section XI); or (d) prepared knots or tufts for broom or brush making (heading 9603).

2. For the purpose of heading 0501,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, hippopotamus, 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 means or tails of equine or bovine animals. Supplementary Note: In this Chapter, the expressions wild animal and wild life have the meanings respectively assigned to them in clauses (36) and (37) of section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972); and the expression W ild bird means any bird specified in Schedules to that Act. Tariff Item (1) 0510 0501 00 0501 00 10 0510 00 20 0502 0502 10 0502 10 10 0502 10 20 0502 90 0502 90 10 0502 90 20 0502 90 90 0503 00 00 0504 Description of Goods (2) Human hair, unworked, whether or not washed or scoured; waste of human hair Human hair, unworked, whether or not washed or scoured: Human hair, unworked, whether or not washed or scoured Waste of human hair Pigs, hogs or boars bristles and hair, badger hair and other brush making hair; waste of such bristles or hair Pigs, hogs or boars bristles and hair and waste thereof: Pigs, hogs or boars bristles and hair Waste of pigs, hogs or boars bristles and hair Other: Badger hair and other brush making hair Yak tail hair Other Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked 5 5 5 5 5 5 5 5 5 Rate of local body tax (Advalorem) (3)

15

(1) 0504 00

(2) Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked: Guts of cattle for natural food casings. Guts of sheep and goals for natural food casings. Guts of other animals for natural food casings:

(3)

0504 00 10 0504 00 20

5 5

0504 00 31 0504 00 39

Of wild animals Other Guts other than for natural food castings:

5 5

0504 00 41 0504 00 49

Of wild animals Other Bladders and stomachs:

5 5

0504 00 51 0504 00 59 0505

Of wild animals Other 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. Feathers of kind used for stuffing; down: Of wild birds Other Other: Peacock tail and wing feather (trimmed or not) Other feather (excluding for stuffing purpose):

5 5

0505 10 0505 10 10 0505 10 90 0505 90 0505 90 10

5 5

5

0505 90 21 0505 90 29

Of wild birds Other Powder and waste of feather or parts of feathers:

5 5

0505 90 31 0505 90 39

Of wild birds Other Skins and other parts

5 5

0505 90 91 0505 90 99 0506

Of wild birds Other Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised powder and waste of these products. Ossein and bones treated with acid: Bones, including horn-cores, crushed:

5 5

0506 10

1.5 1.5

0506 10 11 0506 10 19

Of wild animals Other Bone grist:

1.5

16

(1) 0506 10 21 0506 10 29 Of wild animals Other Ossein: 0506 10 31 0506 10 39 Of wild animals Other

(2)

(3)

1.51.5

1.5 1.5

Bones, horn-cones and parts thereof, not crushed: 0506 10 41 0506 10 49 0506 90 Of wild animals Other Other: Bone meal: 0506 90 11 0506 90 19 Of wild animals Other Other: 0506 90 91 0506 90 99 0507 Of wild animals Other 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. Ivory; ivory powder and waste: Ivory Ivory powder and waste Other: Hoof meal Horn meal Hooves, claws, nails and beaks Antlers Buffalo horns Tortoise-shell Claws and waste of tortoise shell Other 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 bu not cut to shape, powder and waste thereof 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: Coral Chanks 5 5 5 5 5 5 5 5 5 5 5 5 1.5 1.5 1.5 1.5 1.5 1.5

0507 10 0507 10 10 0507 10 20 0507 90 0507 90 10 0507 90 20 0507 90 30 0507 90 40 0507 90 50 0507 90 60 0507 90 70 0507 90 90 0508

0508 00

0508 00 10 0508 00 20

17

(1) 0508 00 30 0508 00 40 0508 00 50 0508 00 90 0509 0509 00 0509 00 10 0509 00 90 0510 Chowries Cuttlefish bones Shells Other

(2)

(3) 5 5 5 5

Natural sponges of animal origin Natural sponges of animal origin: Of wild life Other 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 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: Bezoar, cow (goolochan) Ox Gallstone Placenta, frozen Other: 5 5 5 5 5

0510 00

0510 00 10 0510 00 20 0510 00 30

0510 00 91 0510 00 99 0511 0511 10 00

Of wild animals Other Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption Bovine semen Other:

5 5

5

0511 91 0511 91 10 0511 91 20 0511 91 30 0511 91 90 0511 99

Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3: Fish nails Fish tails Other fish waste Other Other: Silkworm Pupae: 5 5 5 5 5 5 5

0511 99 11 0511 99 19

Artemia Other Sinews and tendons:

0511 99 21 0511 99 29

Of wild life Other Other:

5 5

0511 99 91

Frozen semen, other than bovine; bovine embryo

5

18

(1) 0511 99 92 0511 99 99 Of wild life Other

(2)

(3) 5 5

Note: SECTION II VEGETABLE PRODUCTS In this Section, the term pellets means products which have been agglomerated either directly by compression or by the addition of binder in a proportion not exceeding 3 percent, by weight. CHAPTER 6 Live trees and other plants; bulbs; roots and the like; cut flowers and ornamental foliage Note: 1. Subject to the second part of heading 0601, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; never the less it does not include potatoes, onions, shallots, garlic or other products of Chapter 7. 2. Any reference in hearing 0603 of 0604 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. Howev3er, these headings do not include collages or similar decorative plaques of heading 9701.

Tariff Item

Description of Goods

Rate of local body tax (3)

(1) 0601

(2) Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant. Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots:. Bulbs horticultural Chicory plants and roots:

0601 10 00 0601 20 0601 20 10

0.07

0.07

0601 20 21 0601 20 22 0601 20 90

Plants Roots Other

0.07 0.07 0.07

19

0602 0602 10 00 0602 20 0602 20 10 0602 20 20 0602 20 90 0602 30 00 0602 40 00 0602 90 (1) 0602 90 10 0602 90 20 0602 90 30 0602 90 90 0603

Other live plants (including their roots), cuttings and slips; mushroom spawn Unrooted cuttings and slips Trees, shrubs and bushes, grafted or not, of kinds, which bear edible fruits or nuts; Edible fruit or nut trees, grafted or not Cactus Other Rhododendrons and azaleas, grafted or not Roses, grafted or not Other: (2) Mushroom spawn Flowering plants (excluding roses and rhododendrons) Tissues culture plant Other Cut flowers and flower buds of a kind suitable for bouquets or for ornaments purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared Fresh Other 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 purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared Mosses and lichens Other: 0.07 (3) 0.07 0.07 0.07 0.07 0.07 0.07 0.07 0.07 0.07 0.07

0.07 0.07

0603 10 00 0603 90 00 0604

0604 10 00

0604 91 00 0604 99 00

Fresh Other CHAPTER 7 Edible vegetables and certain roots and tubers

0.07 0.07

Notes: 1. This Chapter does not cover forage products of heading 1214.

2. In headings 0709, 0710, and 0712, the word vegetables includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. sancharata) fruits of the genus Capsicum or of the genus Pimenta, feneel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hartensis or Origanum majorana). 3. Heading 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than: (a) (b) dried leguminous vegetables, shelled (heading 0713); sweet corn in the forms specified in hearings 1102 to 1104;

20

(c)

flour, meal, powder, flakes, granules and pellets of potatoes (heading 1105); (d)

flour, meal and powder of the dried leguminous vegetables of heading 0713 (heading 1106). 4. However, dried or crushed or ground fruits of the genus (Capsicum or of the genus Pimenta are excluded from this Chapter (heading 0904)

Tariff Item (1) 0701 0701 10 00 0701 90 00 0702 00 00 0703 0703 10 0703 10 10 0703 10 20 0703 20 00 0703 90 00 0704 0704 10 00 0704 20 00 0704 90 00 0705 (1) Lettuce: 0705 11 00 0705 19 00

Description of Goods (2) Potatoes, fresh or chilled Seed Other Tomatoes, fresh or chilled Onions, shallots, garlic, leeks vegetables, fresh or chilled Onions and shallots: Onions Shallots Garlic Leeks and other alliaceous vegetables Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled Cauliflowers and headed broccoli Brussels sprouts Other Lettuce (Lactucasativa) and chicory (cichorium spp.), fresh or chilled (2) and other alliaceous

Rate of local body tax (Advalorem) (3)

0.25 0.25 0.02

0.02 0.02 0.02 0.02

0.02 0.02 0.02

(3)

Cabbage lettuce (head lettuce) Other Chicory:

0.02 0.02

0705 21 00 0705 29 00 0706 0706 100 0706 90 0706 90 10 0706 90 20 0706 90 30 0706 90 90 0707 00 00

Witloof chicory (Cichorium intybus var. Foliosum) Other Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled Carrots and turnips Other: Horse radish Other Radish Salad beetroot Other Cucumbers or gherkins, fresh or chilled

0.02 0.02

0.02

0.02 0.02 0.02 0.02 0.02

21

0708 0708 10 00 0708 20 00 0708 90 00 0709 0709 10 00 0709 20 00 0709 30 00 0709 40 00

Leguminous Vegetables, shelled or unshelled, fresh or chilled Peas (Pisum sativum) Beans (Vigna spp., Phaseolus spp.) Other leguminous vegetables Other vegetables, fresh or chilled Globe artichokes Asparagus Aubergines (egg-plants)1 Celery other than celeriac Mushrooms and truffles: 0.02 0.02 0.02 0.02 0.02 0.02 0.02

0709 51 00 0709 52 00 0709 59 00 0709 60 0709 60 10 0709 60 90 0709 70 00 0709 0 0709 90 10 0709 90 20 0709 90 30 0709 90 40 (1) 0709 90 50 0709 90 90 0710 0710 10 00

Mushrooms of the genus agaricus Truffles Other Fruits of the genus Capsicum or of the genus pimenta: Green chilly Other Spinach, New Zealand spinach and orache spinach (garden spinach) Other: Olives Plantain (curry banana) Pumpkins Green pepper (2) Mixed vegetables Other Vegetables (uncooked or cooked by steaming or boiling in water), frozen Potatoes Leguminous vegetables, shelled or unshelled:

0.02 0.02 0.02

0 0.02 0.02

0.02 0.02 0.02 0.02 (3) 0.02 0.02

0.02

0710 21 00 0710 22 00 0710 29 00 0710 30 00 0710 40 00 0710 80 0710 80 10 0710 80 90 0710 90 00

Peas (Pisum sativum) Beans (Vigna spp., Phaseolus spp.) Other Spinach, New Zealand spinach and orache spinach (garden spinach) Sweet corn Other vegetables: Terragon Other Mixtures of vegetables

0.02 0.02 0.02 0.02 0.02

0.02 0.02 0.02

22

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. Olives Capers Cucumbers and gherkins Mushrooms and truffles: 0.02 0.02 0.02

0711 20 00 0711 30 00 0711 40 00

0711 51 00 0711 59 00 0711 90 0711 90 10 0711 90 20 0711 90 30 0712 0712 20 00

Mushrooms of the gensus agaricus Other Other vegetables; mixtures of vegetables: Green pepper in brine Assorted canned vegetables Other Dried vegetables whole, cut, sliced, broken or in powder, but not further prepared Onions Mushrooms, wood ears (Auricularia spp.) Jelly fungi (Tremella spp.) and truffles:

0.02 0.02

0.02 0.02 0.02

0.02

0712 31 00 0712 32 00 0712 33 00 0712 39 00 0712 90 0712 90 10 (1) 0712 90 20 0712 90 30 0712 90 40 0712 90 50 0712 90 60 0712 90 90

Mushrooms of the genus lgaricus Wood ears (Auricularia spp.) Jelly fungi (Tremella spp.) Other Other vegetables; mixtures of vegetables: Asparagus (2) Dehydrated garlic powder Dehydrated garlic flakes Dried garlic Marjoram, Oregano Potatoes Other

0.02 0.02 0.02 0.02

0.02 (3) 0.02 0.02 0.02 0.02 0.02 0.02

23

0713 0713 10 00 0713 20 00

Dried leguminous skinned or split

vegetables,

shelled, whether or not 0.02 0.02

Peas (Pisum sativum) Chickpeas (garbanzos) Beans (Vigna spp. Phaseolus spp.):

0713 31 00 0713 32 00 0713 33 00 0713 39 0713 39 10 0713 39 90 0713 40 00 0713 50 00 0713 90 0713 90 10

Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek Small red (Adzuki) beans (Phaseolus or Vigna angularis) Kidney beans, including white pea beans (Phaseolus vulgaris) Other: Guar seeds Other Lentils Broad beans (Vicia faba var major) and horse beans (Vicia faba var equina, Vicia faba var minor) Other: Tur (arhar) Other:

0.02 0.02 0.02

0.02 0.02 0.02 0.02

0.02 0.02 0.02 0.02

0713 90 91 0713 90 99 0714

Split Other 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 Manioc (cassava) Sweet potatoes Other: Sago pith Other CHAPTER 8 Edible fruit and nuts; peel of citrus fruit or melons

0714 10 00 0714 20 00 0714 90 0714 90 10 0714 90 90

0.02 0.02

0.02 0.02

Notes: 1. This Chapter does not cover inedible nuts or fruits.

2. Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts. 3. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes: (a) for additional preservation or stabilization (e.g., by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate); to improve or maintain their appearance (e.g.,by the addition of vegetable oil or small quantities of glucose syrup),provided that they retain the character of dried fruit or dried nuts.

(b)

24

Tariff Item (1) 0801

Description of Goods (2) Coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled. Coconuts:

Rate of local body tax (Advalorem) (3) 0.60

0801 11 00 0801 19 0801 19 10 0801 19 20 0801 19 90

Desiccated Other: Fresh Dried Other Brazil nuts: In

6

6 6 6

0801 21 00 0801 22 00

shell Shelled Cashew nuts: In shell

6 6

0801 31 00 0801 32 0801 32 10 0801 32 20 0801 32 90 0802

Shelled: Cashew kernel, broken Cashew Kernel, whole Other

6

6 6 6

Other nuts, fresh or dried, whether or not shelled or peeled. Almonds:

0802 11 00 (1) 0802 1200

In shell (2) Shelled Hazelnuts or filberts (Corylusspp.)

6 (3) 6

0802 21 00 0802 22 00

In shell Shelled Walnuts:

6 6

0802 31 00 0802 32 00 0802 40 00 0802 50 00 0802 90

In shell Shelled Chestnuts (Castanea spp.) Pistachios Other: Betel nuts:

6 6 6 6 6 3 3 3 3 3

0802 90 11 0802 90 12 0802 90 13 0802 90 19 0802 90 90

Whole Split Ground Other Other

25

0803 00 00 0804 0804 10 0804 10 10 0804 10 20 0804 10 30 0804 10 90 0804 20 0804 20 10 0804 20 90 0804 30 00 0804 40 00 0804 50 0804 50 10 0804 50 20 0804 50 30 0804 50 40 0804 50 90 0805 0805 10 00 0805 20 00 (1) 0805 40 00 0805 50 00 0805 90 00 0806 0806 10 00 0806 20 0806 20 10 0806 20 90 0807

Bananas, including plaintains, fresh or dried Dates, figs, pineapples, avocados, guavas, mangoes, and mangosteens, fresh or dried Dates: Fresh (excluding wet dates) Soft (Khayzur or wet dates) Hard (Chhohara or Kharek) Other Figs: Fresh Other Pineapples Avocados Guavas, mangoes and mangosteens: Guavas, fresh or dried Mangoes, fresh Mangoes, sliced dried Mango pulp Other Citrus fruit, fresh or dried Oranges Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids) (2) Grape fruit Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) Other Grapes, fresh or dried Fresh Dried: Raisins Other Melons (including watermelons) and papaws (papayas), fresh Melons (including watermelons): 6 6 6

3

2 2 2 2

6 0.07 0.07

0.07 0.07 6 6 6

0.07 0.07 (3) 0.07 0.07 0.07

0.07

0807 11 00 0807 19 00 0807 20 00 0808 0808 10 00 0808 20 00

Water melons Other Papaws (papayas) Apples, pears and quinces, fresh Apples Pears and quinces

0.07 0.07 0.07

0.07 0.07

26

0809 0809 10 00 0809 20 00 0809 30 00 0809 40 00 0810 0810 10 00 0810 20 00 0810 30 00 0810 40 00 0810 50 00 0810 60 00 0810 90 0810 90 10 0810 90 20 0810 90 30 0810 90 40 0810 90 50 0810 90 60 0810 90 90 (1) 0811

Apricots, cherries, peaches (including nectarines), plums and soles, fresh Apricots Cherries Peaches, including nectarine Plums and sloes Other fruit, fresh Strawberries Raspberries, blackberries, mulberries and loganberries Black, white or red currants and gooseberries Cranberries, bilberries and other fruits of the genus Vaccinium Kiwi fruit Durians Other: Pomegranates Tamarind, fresh Sapota (chico) Custard-apple (Ata) Bore Lichi Other (2) Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter. Strawberries: Containing added sugar Mot containing added sugar Other Raspberries, blackberries, mulberries, logan-berries, black, white or red currants and gooseberries: Containing added sugar Not containing added sugar Other Other: Containing added sugar Other 0.07 6 6 6 6 6 6 6 6 6 6 0.07 0.07 0.07 0.07 0.07 0.07 0.07 0.07 0.07 0.07 0.07 0.07 0.07 0.07 (3) 0.07 0.07 0.07 0.07

0811 10 0811 10 10 0811 10 20 0811 1090 0811 20 0811 20 10 0811 20 20 0811 20 90 0811 90 0811 90 10 0811 90 90

27

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. Cherries Other: Mango slices in brine Other Fruit, dried, other than that of headings mixtures of nuts or dried fruits of this Chapter Apricots Prunes Apples Other fruit: Tamarind, dried Singoda whole (water nut) Other Mixtures of nuts of dried fruits of this Chapter: Mixtures of nuts Mixtures of dried fruits Peel of citrus fruit or melons (including watermelons) fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions. CHAPTER 9 Coffee, tea, mater and spices 6 6 6 0.02 6 6 6 6 0.07 6 6 6 6

0812 10 00 0812 90 0812 90 10 0812 90 90 0813 0813 10 00 0813 20 00 0813 30 00 0813 40 0813 40 10 0813 40 20 0813 40 90 0813 50 0813 50 10 0813 50 20 0814 00 00

Notes: 1. Mixtures of the products of headings 0904 to 0910 are to be classified as follows: (a) mixtures of two or more of the products of the same heading are to be classified in that heading; mixtures of two or more of the products of different headings are to be classified in heading 0910.

(b)

The addition of other substances to the products of headings 0904 to 0910 or to the mixtures referred to in paragraph (a) or (b) above) shall not affected their classification provided the resulting mixtures retain the essential character of the goods of those heading. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 2103. 2. 1211. This Chapter does not cover cubed pepper (Piper cubeba) or other products of heading

Supplementary Notes: (1) Heading 0901 includes coffee in powder form.

(2) Spice means a group of vegetable products (including seeds, etc.) rich in essential oils and aromatic principles, and which, because of their characteristic taste, are mainly used as condiments.

28

These products may be whole or in crushed or powdered form. (3) The addition of other substances to spices shall not affect their inclusion in spices provided the resulting mixtures retain the essential character of spices and spices also include products commonly known as masalas. (4)

Tariff Item

Description of Goods

Rate of local body tax

(1) 0901

(2) Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion. Coffee, not roasted:

(3)

3% 3%

0901 11

Not decaffeinated: Arabica plantation:

0901 11 11 0901 11 12 0901 11 13 0901 11 19

A Grade B Grade C Grade Other Arabica Cherry:

3% 3% 3% 3%

(1)

(2)

(3)

29

0901 11 21 0901 11 22 0901 11 23 0901 11 24 0901 11 29

AB Grade PB Grade C Grade B/B/B Grade Other Rob Parchment:

3% 3% 3% 3% 3%

0901 11 31 0901 11 32 0901 11 33 0901 11 39

AB Grade PB Grade C Grade Other Rob Cherry:

3% 3% 3% 3%

0901 11 41 0901 11 42 0901 11 43 0901 11 44 0901 11 45 0901 11 49 0901 11 90 0901 12 00

AB Grade PB Grade C Grade B/B/B Grade Bulk Other Other Decaffeinated Coffee, roasted:

3% 3% 3% 3% 3% 3% 3% 3%

0901 21 0901 21 10 0901 21 90 0901 22 0901 22 10 0901 22 90 0901 90 0901 90 10 0901 90 20 0901 90 90 0902 0902 10 0902 10 10 0902 10 20 0902 10 30 0902 10 90 0902 20 0902 20 10

Not decaffeinated: In bulk packing Other Decaffeinated: In bulk packing Other Other: Coffee husks and skins Coffee substitutes containing coffee Other Tea, Whether or not flavoured Green tea (not fermented) in immediate packings of a content not exceeding 3 kg: Content not exceeding 25g. Content exceeding 25 g. but not exceeding 1 Kg. Content exceeding 1 Kg. But not exceeding 3 Kg. Other Other green tea (not fermented) ; Green tea in packets with contents exceeding kg. But not 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3%

30

(1) exceeding 20 kg. 0902 20 20 0902 20 30 0902 20 40 0902 20 90 0902 30 0902 30 10 0902 30 20 0902 30 30 0902 30 90 0902 40 0902 40 10 0902 40 20 0902 40 30 0902 40 40 0902 40 50 0902 40 60 0902 40 90 0903 00 00 0904 Green tea in bulk

(2)

(3) 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3%

Green tea agglomerated in forms such as ball, brick and tablets Green tea waste Other Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg.: Content not exceeding 25 g. Content exceeding 25g. but not exceeding 1 kg. Content exceeding 1 kg. But not exceeding 3 kg. Other Other black tea (fermented) and other partly fermented tea: Content exceeding 3 kg. But not exceeding 20 kg. Black tea, leaf in bulk Black tea, dust in bulk Tea bags Black tea, agglomerated in forms such as ball, brick and tablets Black tea, waste Other Mate Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta Pepper:

0904 11 0904 11 10 0904 11 20 0904 11 30 0904 11 40 0904 11 50 0904 11 60 0904 11 70 0904 11 80 0904 11 90 0904 12 00 0904 20 0904 20 10 0904 20 20 0904 20 30 0904 20 40

Neither crushed nor ground: Pepper, long Light black pepper Black pepper, garbled Black pepper, garbled Black pepper, ungarbled Pepper pinheads Green pepper, frozen or dried Pepper other than green, frozen Other Crushed or ground Fruits of the genus Capsicum or of the genus Pimento, dried or crushed or ground: Chilly Chilly powder Fruits of the genus capsicum Chilly seed

3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 3% 0.05 3 3% 0.05

31

(1) 0904 20 50 0904 20 90 0905 0905 00 0905 00 10 0905 00 20 0905 00 90 0906 0906 10 0906 10 10 0906 10 20 0906 10 30 0906 10 90 0906 20 00 0907 Jamaica pepper Other Vanilla Vanilla: Bean Powder Other

(2)

(3) 3% 3% 6 6 6 6 6 6 6 6 6 6

Cinnamon and Cinnamon-tree flowers Neither crushed nor ground: Cassia Cinnamon bark Cinnamon tree flowers Other Crushed or ground

Cloves (whole fruit, cloves and stems) Cloves (whole fruit, cloves and stems)

0907 00 10 0907 00 20 0907 00 30 0907 00 90 0908 0908 10 0908 10 10 0908 10 20 0908 20 00 0908 30 0908 30 10 0908 30 20 0908 30 30 0908 30 40 0908 30 50 0908 30 60 0908 30 70 0908 30 90 0909 0909 10

Extracted Not extracted (other than stem) Stems Other Nutmeg mace and Cardamoms Nutmeg: In shell Shelled Mace Cardamoms: Large (amomum) Small (elettaria), alleppey green) Small, coorg green Small, bleached, half-bleached or bleachable Small, seeds Small (mixed) Powder Other Seeds of anise, badian, fennel, coriander, cumin Seeds of anise or badian: Seeds of anise:

6 6 6 6

6 6 6

66 6 6 6 6 6 6 6

6 6

0909 10 11

Of seed quality

32

(1) 0909 10 19 Other Seeds of badian: 0909 10 21 0909 10 29 0909 20 0909 20 10 0909 20 90 0909 30 Of seed quality Other Seeds of coriander Of seed quality Other Seeds of cumin: Cumin, black: 0909 30 11 0909 30 19 Of seed quality Other Cumin, other than black: 0909 30 21 0909 30 29 0909 40 0909 40 10 0909 40 90 0909 50 Of seed quality Other Seeds Caraway Of seed quality Other

(2)

(3) 6

6 6

6 6 6 6 6

6 6

66 6

Seeds of fennel; juniper berries: Fennel seeds: 6 6 6

0909 50 11 0909 50 19

Of seed quality Other Juniper berries

0909 50 21 0909 50 29 0910 0910 10 0910 10 10 0910 10 20 0910 10 30 0910 10 40 0910 10 90 0910 20 0910 20 10 0910 20 20 0910 20 90 0910 30 0910 30 10 0910 30 20

Of seed quality Other Ginger, Saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices Ginger: Fresh Dried, unbleached Dried, bleached Powder Other Saffron: Saffron stigma Saffron stamen Other Turmeric (Curcuma): Fresh Dried

6 6

51 6 6 6 6 6 6 6 6

61 3

33

(1) 0910 30 30 0910 30 90 0910 40 0910 40 10 0910 40 20 0910 40 30 0910 50 00 Powder Other Thyme; bay leaves;

(2)

(3) 3 3

Tejpat (leaves of cassia lignea) Thymes, not elsewhere specified or included Bay leaves, not elsewhere specified or included Curry Other spices:

6 6 6 6

0910 91 00 0910 99

Mixtures referred to in Note 1(b) to this Chapter Other: Seed:

6 6 6 6 6 6 6 6

0910 99 11 0910 99 12 0910 99 13 0910 99 14 0910 99 15 0910 99 19

Celery Fenugreek Dill Ajwain Cassia torea Other Powder:

0910 99 21 0910 99 22 0910 99 23 0910 99 24 0910 99 25 0910 99 26 0910 99 27 0910 99 29

6 6 6 6 6 6 6 6 6 6 6 6 CHAPTER 10 Cereals

Cassia Cumin Celery Fenugreek Dill Poppy Mustard Other Husk:

0910 99 31 0910 99 39 0910 99 90

Cardamom Other Other

Notes: 1(a). The products specified in the headings of this Chapter are to be classified in those hedings only if grains are present, whether or not in the earor on the stalk. (b) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 1006 2. Heading 1005 does not cover sweet corn (Chapter 7).

Sub-heading Note:

34

The term Durum wheat means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.

Tariff Item (1) 1001 1001 10 1001 10 10 1001 10 90 1001 90 1001 90 10 1001 90 20 Wheat and meslin Durum wheat: Of seed quality Other Other: Wheat of seed quality Other W heat Meslin: 1001 90 31 1001 90 39 1002 1002 00 1002 00 10 1002 00 90 1003 1003 00 1003 00 10 1003 00 90 1004 1004 00 1004 00 10 (1) 1004 00 90 1005 1005 10 00 1005 90 00 Other Maize (Corn) Seed Other Of seed quality Other Rye Rye: Of seed quality Other Barley Barley Of seed quality Other Oats Oats: Of seed quality

Description of Goods (2)

Rate of local body tax (3)

0.10 0.10

0.10 0.10

0.10 0.10

0.10 0.10

0.10 0.10

0.10 (2) (3) 0.10

0.10 0.10

35

1006 1006 10 1006 10 10 1006 10 90 1006 20 00 1006 30 1006 30 10 1006 30 20 1006 30 90 1006 40 00 1007 1007 00 1007 00 10 1007 00 90 1008 1008 10 1008 10 10 1008 10 90 1008 20

Rice Rice in the husk (paddy or rough): Of seed quality Other Husked (brown) rice Semi-milled or wholly-milled rice, whether or not polished or glazed: Rice, parboiled Basmati rice Other Broken rice Grain sorghum Grain Sorghum: Of seed quality Other Buckwheat, millet and canary seed; other cereals Buckwheat: Of seed quality Other Millet: Jawar: 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10

1008 20 11 1008 20 19

Of seed quality Other Bajra:

1008 20 21 1008 20 29

Of seed quality Other Ragi (finger millet)

1008 20 31 1008 20 39 1008 30 1008 30 10 1008 30 90 1008 90 1008 90 10

Of seed quality Other Canary seed: Of seed quality Other Other cereals: Of seed quality

0.10 0.10

0.10

36

(1) 1008 90 90 Other

(2)

(3) 0.10

CHAPTER 11 Products of the milling industry; malt; starches; inulin; wheat gluten Notes: 1. This Chapter does not cover: (a) roasted malt put up as coffee substitutes (heading 0901 or 2101); (b)

prepared flours, groats, meals or starches of heading 1901; (c) (d) corn flakes or other products of heading 1904; vegetables, prepared or preserved, of heading 2001, 2004 or 2005; (e)

pharmaceutical products(Chapter 30); or (f) starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

2. (A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product: (a) A starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column (2); and An ash content (after deduction of any added minerals) not exceeding that indicated in column (3).

(b)

Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104. (B) Products falling in this Chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column (4) or (5) is not less, by weight, than that shown against the cereal concerned. Otherwise, they fall in heading 1103 or 1104. Cereal Starch content Ash content Rate of passage through a sieve with an aperture of 315 500 micrometres micrometres (microns) (microns) (4) 80% 80% 80% 80% 80% 80% (5) 90% -

(1) Wheat and rye Barley Oats Maize (corn) and grain soghum Rice Buckwheat

(2) 45% 45% 45% 45% 45% 45%

(3) 2.5% 3% 5% 2% 1.6% 4%

3. For the purposes ofheading 1103, the terms groats and meal mean products obtained by the fragmentation of cereal grains, of which:

37

(a)

in the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm; in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.

(b)

Tariff Item (1) 1101 00 00 1102 1102 10 00 1102 20 00 1102 30 00 1102 90 00 1103

Description of Goods (2) Wheat or meslin flour Cereal flour other than that of wheat or meslin Rye flour Maize (corn) flour Rice flour Other Cereal groats, me and pallets Groats and meal

Rate of local body tax (3) 0.10

0.10 0.10 0.10 0.10

1103 11 1103 11 10 1103 11 20 1103 13 00 1103 19 00 1103 20 00 1104

Of wheat: Groat Meal Of maize (corn) Of other cereals Pellets 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 Rolled or flaked grains: 0.10 0.10 0.10 0.10 0.10

1104 12 00 1104 19 00

Of oats Of other cereals Other worked grains (for example, hulled, pearled, sliced or kibbled):

0.10 0.10

1104 22 00 1104 23 00 1104 29 00 1104 30 00 1105 1105 10 00 1105 20 00 1106 (1)

Of oats Of maize (corn) Of other cereals Germ of cereals, whole, rolled, flaked or ground Flour, meal, powder, potatoes Flour, meal and powder Flakes, granules and pellets Flour, meal and powder of the dried leguminous flakes, granules and pellets of

0.10 0.10 0.10 0.10

0.10 0.10

(2) vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter 8

(3)

38

1106 10 00 1106 20 1106 20 10 1106 20 20 1106 20 90 1106 30 1106 30 10 1106 30 20 1106 30 30 1106 30 90 1107 1107 10 00 1107 20 00 1108

Of the dried leguminous vegetables of heading 0713 Of sago or of roots or tubers of heading 0714: Of Sago Of manioc (cassava) Of other roots and tubers Of the products of Chapter 8: Of tamarind Of singoda Mango flour Other Malt, whether or not roasted Not roasted Roasted Starches; insulin Starches:

0.10 0.10 0.10 0.10 0.10

0.10 0.10 0.10 0.10

6 6

1108 11 00 1108 12 00 1108 13 00 1108 14 00 1108 19 1108 19 10 1108 19 90 1108 20 00 1109 00 00

Wheat starch Maize (corn) starch Potato starch Manioc (Cassava) starch Other: Sago Other Insulin Wheat gluten, whether or not dried CHAPTER 12

3 3 3 3

33 3 3 3%

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder Notes: 1. Heading 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karate nuts). It does not apply to products of heading 0801 or 0802 or to olives (Chapter 7 orchapte 20). 2. Heading 1208 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 2304 to 2306. 3. For the purposes of heading 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as seeds of a kind used for sowing. Heading 1209 does not, however, apply to the following even if for sowing: (a) leguminous vegetables or sweet corn (Chapter 7); (b) spices or other products of Chapter 9; (c)

cereals (Chapter 10); or (d) products of headings 1201 to 1207 or 1211.

4. Heading 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood. Heading 1211 does not, however, apply to: (a)

39

Medicaments of Chapter 30; (b) (c) 5. perfumery, cosmetic or toilet preparations of Chapter 33; or insecticides, fungicides, herbicides, disinfectants or similar products of heading 3808.

For the purposes of heading 1212, the term seaweeds and other algae does not include: (a) dead single-cell micro-organisms of heading 2102; (b)

cultures of micro-organisms of heading 3002; or (c) fertilizers of heading 3101 or 3105.

Sub-heading Note: For the purposes of sub-heading 1205 10, the expression low erucic acid rape or colza seeds means rape or colza seeds yielding a fixedoild which has an erucic acid content of less than 2% by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.

Tariff Item (1) 1201 1201 00 1201 00 10 1201 00 90 (1) 1202 1202 10

Description of Goods (2) Soya beans, whether or not broken Soya beans, whether or not broken: Of seed quality Other (2) Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken In shell: H.P.S.:

Rate of local body tax (3)

0.10 0.10 (3)

1202 10 11 1202 10 19

Of seed quality Other Other:

0.10 0.10 0.10 0.10 0.10

1202 10 91 1202 10 99 1202 20 1202 20 10 1202 20 90 1203 00 00 1204 1204 00 1204 00 10 1204 00 90 1205 1205 10 00 1205 9000

Of seed quality Other Shelled, whether or not broken: Kernels, H.P.S. Other Copra Linseed, whether or not broken Linseed, whether or not broken Of seed quality Other Rape or colza seeds, whether or not broken Low erucic acid rape or colza seeds Other

0.10 0.10 6

0.10 0.10

0.10 0.10

40

1206 1206 00 1206 00 10 1206 00 90 1207 1207 10 1207 10 10 1207 10 90 1207 20 1207 20 10 1207 20 90 1207 30 1207 30 10 1207 30 90 1207 40 1207 40 10 1207 40 90 1207 50 (1) 1207 50 10 1207 50 90 1207 60 1207 60 10 1207 60 90

Sunflower seeds, whether or not broken Sunflower seeds, whether or not broken: Of seed quality Other Other oil seeds and oleaginous fruits, whether or not broken Palm nuts and kernels: Of seed quality Other Cotton seeds: Of seed quality Other Castor oil seeds: Of seed quality Other Sesamum seeds: Of seed quality Other Mustard seeds: (2) Of seed quality Other Safflower seeds: Of seed quality Other Other: 0.10 0.10 (3) 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10 0.10

0.100.10 0.10

1207 91 00 1207 99 1207 99 10 1207 99 20 1207 99 30 1207 99 40 1207 99 90 1208 1208 10 00 1208 90 00

Poppy seeds Other: Ajams Mango kernel Niger seeds Kokam Other Flours and meals of oil seeds or oleaginous fruits, other than those of mustard Of soya beans Other

0.10

0.10 0.10 0.10 0.10 0.10

0.10 0.10

41

1209 1209 10 00

Seeds, fruit and spores, of a kind used for sowing Sugar beet seed Seeds of forage plants: 1 1 1 1 1 1 1 1

1209 21 00 1209 22 00 1209 23 00 1209 24 00 1209 25 00 1209 26 00 1209 29 1209 29 10 1209 29 90 1209 30 00

Lucerne (alfalfa) seed Clover (Trifolium spp.) seed Fescue seed Kentucky blue grass (Poa pratensis .) seed Rye grass (lolium mulotiflorum Lam, Lolium perenne L.) seed Timothy grass seed Other: Australian lupin seeds Other Seeds of herbaceous plants cultivated principally for their flowers Other:

1 1 1

1209 91 1209 91 10 1209 91 20 1209 91 30 1209 91 40 1209 91 50 1209 91 60 (1) 1209 91 90 1209 99 1209 99 10 1209 99 90 1210 1210 10 00 1210 20 00

Vegetable seeds: Of Cabbage Of Cauliflower Of Onion Of Pea Of Radish Of Tomato (2) Other Other: Fruit seeds for planting or sowing Other Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin Hop cones, neither groud nor powdered nor in the form of pellets Hop cones, ground, powdered or in the form of pellets; lupulin 1 1 1 1 1 1 1 1 1 1 (3) 1

42

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 or dried, whether or not cut, crushed or powdered Liquorice roots Ginseng roots Coca leaf Poppy straw Other: Seeds: 1 1 1 1 1 1 1 1 1 1 1

1211 10 00 1211 20 00 1211 30 00 1211 40 00 1211 90

1211 90 11 1211 90 12 1211 90 13 1211 90 14 1211 90 15 1211 90 19

Ambrette seeds Nuxvomica, dried ripe seeds Psyllium seed (isobgul) Neem seed Jojoba seed Other Leaves, powder, flowers and pods:

1211 90 21 1211 90 22 1211 90 23 1211 90 24 1211 90 25 1211 90 26 1211 90 29

Belladona leaves Senna leaves and pods Neem leaves powder Gymnema powder Cubeb powder Pyrethrum Other Bark, husk and rind::

1 1 1 3 3 3 3

1211 90 31 1211 90 32 1211 90 33 1211 90 39

Cascara sagrada bark Psyllium husk (isobgul husk) Gamboge fruit rind Other Roots and rhizomes:

3 3 3 3

(1) 1211 90 41 1211 90 42 1211 90 43 Belladona roots Galangal rhizomes and roots

(2)

(3) 3 3 3

Ipecac dried rhizome and roots

43

1211 90 44 1211 90 45 1211 90 46 1211 90 47 1211 90 48 1211 90 49 1211 90 50 1211 90 60 1211 90 70 1211 90 80

Sepentina roots (rowwalfia serpentina and other species of rowwalfias) Zedovary roots Kuth root Sarasaparilla roots Sweet flag rhizomes Other Sandalwood chips and dust Vinca rosea herbs Mint including leaves (all species) Agarwood Other: Chirata

3 3 3 3 3 3 3 3 3

3 3 3 3 3 3 3

1211 90 91 1211 90 92 1211 90 93 1211 90 94 1211 90 95 1211 90 96 1211 90 99 1212

Tukmaria Unab (Indian Jujuba or Chinese dates) Basil, hyssop, rosemary, sage and savory Lovage Carcenia Other

Locust beans, seaweeds and other algae, sugar beet and 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-chorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included Locust beans, including locust bean seeds: Of seed quality Other Seaweeds and other algae: Seaweeds Other algae Apricot, peach (including nectarine) or plum stones and kernels: Apricot kernels Other Other: 5 5 5

1212 10 1212 10 10 1212 10 90 1212 20 1212 20 10 1212 20 90 1212 30 1212 30 10 1212 30 90

55 5 5 5 5

1212 91 00 (1) 1212 99 1212 99 10 1212 99 20 1212 99 90

Sugar beet (2) Other: Kokam (cocum) flowers Mohua flowers Other

5 (3)

5 5 5

44

1213 00 00 1214

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets. Swedes, mango ids, fodder roots, hay, Lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. Lucerne (alfalfa) meal and pellets Other

5

1214 10 00 1214 90 00

1 1

Notes: CHAPTER 13 Lac; gums, resins, and other vegetable saps and extracts

Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading does not apply to: (a) (b) (c) (d) liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading 1704); malt extract (heading 1704); extracts of coffee, tea or male (heading 2101); vegetable saps or extracts constituting alcoholic beverages (Chapter 22); (e)

camphor, glycyrrhizin or other products of heading 2914 or 2938; (f) (g) (h) (i) concentrates of poppy straw containing not less than 505 by weight of alkaloids heading 2939); Medicaments of heading 3003 or 3004 or blood grouping reagents (heading 3006); tanning or dyeing extracts (heading 3201 or 3203); essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or natural rubber, balata, gutta-percha, gauyule, chicle or similar natural gums (heading 4001).

(j)

45

Tariff Item (1) 1301 1301 10 1301 10 10 1301 10 20 1301 10 30 1301 10 40 1301 10 50 1301 10 60 1301 10 70 1301 10 80 1301 10 90 1301 20 00 1301 90

Description of Goods (2) Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) Lac: Shellac Seed lac Stick lac Dewaxed and decolourised lac Bleached lac Gasket lac Button lac Garnet lac Other Gum Arabic Other: Natural gums:

Rate of local body tax (3)

3 3 3 3 3 3 3 3 3 3 3 3 3 (2) (3) 5

1301 90 11 (1) 1301 90 12

Asian gum

African gum

46

1301 90 13 1301 90 14 1301 90 15 1301 90 16 1301 90 17 1301 90 18 1301 90 19

Asafoetida Benjamin ras Benjamin cowrie Karaya gum (Indian tragacanth) hastab ragacanth (adraganth) Storax Other Resins:

5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5

1301 90 21 1301 90 22 1301 90 29

Copal Dammar batu Other Gum resins:

1301 90 31 1301 90 32 1301 90 33 1301 90 34 1301 90 39

Myrrh Oilbanum or frankincense Mastic gum Xanthium gum Other Oleoresins:

1301 90 41 1301 90 42 1301 90 43 1301 90 44 1301 90 45 1301 90 46 1301 90 49 1302

Of seeds Of fruits Of leaves Of spices Of flowers Of roots Other Vegetables saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products Vegetable saps and extracts:

5 5 5 5 5 5 5

1302 11 00 1302 12 00 1302 13 00 1302 14 00 1302 19

Opium Of liquorice O hops Of pyrethrum or of the roots of plants containing rotenone Other: Extracts:

7 7 7 7 7 7 7 (2) (3) 7 7

1302 19 11 1302 19 12 (1) 1302 19 13 1302 19 14

Of belladonna Of cascara segrada

Of nuxvomica Of ginseng (including powder)

47

1302 19 15 1302 19 16 1302 19 17 1302 19 18 1302 19 19 1302 19 20 1302 19 30 1302 19 90 1302 20 00

Of agarose Of neem Of gymnema Of garacenia or cambodge Other Cashew shell liquid (CNSL), Crude Purified and distilled CNSL) Cardonol) Other Pectic substances, pectinates and pectates Mucilages and thickeners, whether or not modified, derived from vegetable products:

7 7 7 7 7 7 7 7 7

1302 31 00 1302 32 1302 32 10 1302 32 20 1302 32 30 1302 32 40 1302 32 90 1302 39 00

Agar-agar Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds: Guar meal Guargum refined split Guargum treated and pulverized Kappa carrageenan Other Other CHAPTER 14

7 7 5 5 5 5 5 5

Vegetable plaiting materials; vegetable products not elsewhere specified or included Notes: 1. This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufcture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials. 2. Heading 1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cutto length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 4404). 3. Heading 1402 does not apply to wood wool (heading 4405).

4. Heading 1403 does not apply to prepared knots or tufts for broom or brush making (heading 9603).

48

Tariff Item (1) 1401

Description of Goods (2) Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and time bark). Bamboos Rattans Other: Canes Other Vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eelgrass) whether or not put up as a layer with or without supporting material. Vegetable material of a kind used primarily in brooms or in brushes (for example, broom-corn, piassava, couchgrass and istle), whether or not in hanks or bundles Vegetable material of a kind used primarily in brooms or in brushes (for example, broom-corn, piassava, couch-grass and istle), whether or not in hanks or bundles: Palm fibres for brushes Other Vegetable products not elsewhere specified or included Raw vegetable materials of a kind used primarily in dyeing or tanning: Henna:

Rate of local body tax (Advalorem) (3)

1401 10 00 1401 20 00 1401 90 1401 90 10 1401 90 90 1402

5 5

55 5 5

1403

1403 00

5

1403 10 10 1403 00 90 1404 1404 10

5 5

5

1404 10 11 1404 10 19

Henna leaves Henna Powder

5 5

49

(1) 1404 10 20 1404 10 30 1404 10 40 1404 10 50 Red Sandalwood powder

(2)

(3) 5 7 5 5 5 5 5 5 5 5

Safflower (including bastard saffron) Dyeing substances, excluding turmeric Gallnuts Myrobalans:

1404 10 61 1404 10 69 1404 10 70 1404 10 90 1404 20 00 1404 90 1404 90 10

Amla (embelica linn) Other Wattle bark (mimosa bark) Other tanning substances Cotton linters Other: Bidi wrapper leaves (tendu) Soap-nuts:

2

1404 90 21 1404 90 29 1404 90 30 1404 90 40 1404 90 50 1404 90 60 1404 90 70 1404 90 90

Powder Other Hard seeds, pips, hulls and nuts, of a kind used primarily for carving Betel leaves Indian Katha Coconut shell, unworked Rudraksha seeds Other SECTION III

5 5 5 2 5 5 5 5

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS, PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES CHAPTER 15 Animal or vegetable fats and oils and their cleavage products: prepared edible fats; animal or vegetable waxes Notes: 1. This Chapter does not cover: (a) pig fat or poultry fat of heading 0209; (b)

cocoa butter, fat or oil (heading 1804); (c) (d) (e) (f) edible preparations containing by weight more than 15% of the products of heading 0405 (generally Chapter 21); greaves (heading 2301) or residues of headings 2304 to 2306; fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section vI; or factice derived from oils (heading 4002)

2. Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510). 3. Heading 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions. 4. Soap-stocks, oil foots and dregs, sterin pitch, glycerol pitch and wool grease residues fall in

50

heading 1522. Sub-heading Note: For the purpose of sub-headings 1514 11 and 1514 19, the expression low erucic acid rape or colza oil means the fixed oil which has an erucic acid content of less than 2% by weight. Supplementary Notes: 1. In this Chapter, edible grade, in respect of a goods (i.e. edible oil) specified in Appendix B to the Prevention of Food Adulteration Rules, 1955, means the standard of quality specified for such goods in that Appendix. 2. In this Chapter, fixed vegetable oil means oils which cannot easily be distilled with out decomposition, which are not volatile and which cannot be carried off by superheated steam (which decomposes and saponifies them).

Tariff Item (1) 1501 00 00 1502 1502 00 1502 00 10 1502 00 20 (1) 1502 00 30 1502 00 90 1503 00 00 1504

Description of Goods (2) Pig fats (including lard) and poultry fat, other than than of heading 0209 or 1503 Fats of bovine animals, sheep or goats, other than those of heading 1503 Fats of Bovine animals, Sheep or Goats, other than those of heading 1503: Mutton tallow Fats, unrendered (excluding mutton tallow) (2) Rendered or solvent extraction fats Other Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified Fish liver oils and their fractions: Cod liver oil Other:

Rate of local body tax (Advalorem) (3) 6

6

66 (3) 6 6 6

1504 10 1504 10 10

3%

1504 10 91 1504 10 99 1504 20 1504 20 10 1504 20 20 1504 20 30 1504 20 90 1504 30 00 1504 30 00

Squid liver oil Other Fats and oils and their fractions of fish, other than liver oils: Fish body oil Fish lipid oil Sperm oil Other Fats and their fractions, of marine mammals. Oils and their fractions, of marine mammals.

3% 3%

3% 3% 3 3 3 3%

51

1505 1505 00 1505 00 10 1505 00 20 1505 00 90 1506 1506 00 1506 00 10 1506 00 10 1506 00 90 1507 1507 10 00 1507 90 1507 90 10 1507 90 90 1508 1508 10 00 (1) 1508 90 1508 90 10

Wool grease and fatty substances derived (including lanolin)

therefrom

5 55 5 5

Wool grease and fatty substances derived therefrom (including lanolin)

Wool alcohol (including lanolin alcohol) Wool grease, crude Other Other animal fats and oils and their fractions, whether or not refined, but not chemically modified Other animal fats and oils and their fractions, whether or not refined, but not chemically modified: Neats Foot oil fats from bone or waste OtherSoya bean oil & its fractions, whether or not refined, but not chemically modified

5 5 5 5

Crude oil, whether or not degummed Other: Edible grade Other Ground-nut oil and its fractions, whether or not refined, but not chemically modified Crude oil (2) Other: Deodorized (Salad Oil) Other:

2

22 2

2 (3)

3

1508 90 91 1508 90 99 1509 1509 10 00 1509 90 1509 90 10 1509 90 90 1510

Edible grade Other Olive oil and its fractions, whether or not refined, but not chemically modified Virgin Other: Edible grade Other 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 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: Crude oil Other:

3 3

3

33 3

1510 00

3

1510 00 10

3

1510 00 91 1510 00 99

Edible grade Other

3 3

52

1511 1511 10 00 1511 90 1511 90 10 1511 90 20 1511 90 90 1512

Palm oil and its fractions, whether or not refined, but not chemically modified Crude oil Other: Refined bleached deodorized palm oil Refined bleached deodorized palmolein Other Sunflower seed, safflower or cotton seed oil and their fractions thereof, whether or not refined, but not chemically modified Sunflower seed or safflower oil and fractions thereof: 2 2 2 2 2 2 2 2

1512 11 1512 11 10 1512 11 20 1512 19 1512 19 10 1512 19 20 1512 19 30 1512 19 40 (1) 1512 19 90

Crude oil: Sunflower seed oil Safflower seed oil (Kardi seed oil) Other: Sunflower oil, edible grade Sunflower oil, non-edible grade (other than crude oil) Saffola oil, edible grade Saffola oil, non-edible grade (2) Other Cotton-seed oil and its fractions:

2 2 2 2 (3) 2

1512 21 00 1512 29 1512 29 10 1512 29 90 1513

Crude oil, whether or not gossypol has been removed Other: Edible grade Other Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified Coconut (copra) oil and Its fractions:

2

22 2

1513 11 00 1513 19 00

Crude oil Other Palm kernel or babassu oil and fractions thereof:

2 2 2 2 2

1513 21 1513 21 10 1513 21 20 1513 29 1513 29 10 1513 29 20 1513 29 30 1513 29 90

Crude Oil: Palm kernel oil Babassu oil Other: Palm kernel oil and its fractions Babassu oil and its fractions edible grade Babassu oil and its fractions, other than edible Grade Other

22 2 2 2

53

1514

Rape, colza or mustard oil and its fractions thereof, whether or not refined, but not chemically modified Law erueic acid rape or colza oil and its fractions: 2 2 2 2 2 2 2 2

1514 11 1514 11 10 1514 11 20 1514 11 90 1514 19 1514 19 10 1514 19 20 1514 19 90

Crude oil: Colza oil Rape oil Other Other: Refined colza oil of edible grade Refined rapeseed oil of edible grade Other Other: Crude

1514 91 1514 91 10 1514 91 20 1514 91 90 1514 99 1514 99 10 (1) 1514 99 20 1514 99 30 1514 99 90 1515

Oil: Colza oil Mustard oil Rapessed oil Other: Refined colza oil of edible grade

2 2 2 2 2

(2) Refined mustard oil of edible grade Refined repeseed oil of edible grade Other Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified

(3) 2 2 2

54

1515 11 00 1515 19 1515 19 10 1515 19 90

Linseed oil and its fractions: Crude oil Other: Edible grade Other 2 2 2

1515 21 00 1515 29 1515 29 10 1515 29 90 1515 30 1515 30 10 1515 30 90 1515 40 00 1515 50 1515 50 10

Maize (Corn) oil and its fractions: Crude oil Other: Edible grade Other Castor oil and its fractions: Edible grade Other Tung oil and its fractions Seasame oil and its fractions Crude oil 2 2 2 2 2 2 2

1515 50 91 1515 50 99 1515 90 1515 90 10 1515 90 20

Other: Edible grade Other Other: Fixed vegetable oils, namely the following: chul moogra oil, mawra oil, kokam oil, tobacco seed oil, sal oil. Fixed vegetable oils, namely the following: neem seed oil, karnj oil, silk cotton seed oil, khakhon oil, water melon oil, kusum oil, rubber seed oil, dhup oil, undi oil, maroti oil, pisa oil, nahar oil Fixed vegetable oils,namely the following: cardamom oil, chillies or capsicum oil,turmeric oil, ajwain seed oil, niger seed oil, garlic oil. Fixed vegetable oils of edible grade namely the following: mango kernel oil, Mahua oil, rice bran oil 2 2 2 2

1515 90 30

2

1515 90 40

2

1515 90 91 1515 90 99 1516

Other: Edible grade Other Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, reesterified or elaidinised, whether or not refined, but not further 2 2

(1) prepared 1516 10 00 1516 10 00 1516 20 Animal fats and their fractions Animal oils and their fractions

(2)

(3) 2 2 2 2

Vegetable fats and oils and their fractions Cotton seed oil:

1516 20 11

Edible grade

55

1516 20 19

Other Groundnut oil:

2

1516 20 21 1516 20 29

Edible grade Other Hydrogenatedcastor oil (opal-wax):

2 2

1516 20 31 1516 20 39

Edible grade Other Other:

2 2

1516 20 91 1516 20 99 1517

Edible grade OtherMargarine; 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

2 2

1517 10 1517 10 10

Margarine, excluding liquid margarine: Of animal origin Of vegetable origin:

5 5

1517 10 21 1517 10 22 1517 10 29 1517 90 1517 90 10 1517 90 20 1517 90 30 1517 90 40 1517 90 90 1518

Edible grade Linoxyn Other Other: Sal fat (processed or refined) Peanut butter Imitation lard of animal origin Imitation lard of vegetable origin Other Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphurised, blown, polymerized by heat in vaccum 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 Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphurised, blown, polymerized by heat in vaccum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or (2) preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included Lin seed oil:

5 5 5 5 5 5 5 5 5

1518 00

(1)

(3)

1518 00 11 1518 00 19

Edible grade Other Castor oil, dehydrated:

5 5

56

1518 00 21 1518 00 29

Edible grade Other Other Vegetable oil and its fats:

5 5

1518 00 31 1518 00 39 1518 00 40 1520 00 00 1521

Edible grade Other Other Glycerol, crude; glycerol waters and glycerol lyes Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured Vegetable Waxes: Carnauba Waxes:

5 5 5 5

1521 10

33 3 3 3

1521 10 11 1521 10 19 1521 10 90 1521 90 1521 90 10 1521 90 20 1521 90 90 1522 1522 00 1522 00 10 1522 00 20 1522 00 90

Edible wax for waxing fresh fruits and vegetables Other Other Other: Beewax whether or not coloured Shellac wax whether or not coloured Other Degras: residues resulting from the treatment substances or animal or vegetable waxes of fatty

3 3 3

Degras: residues resulting from the treatment of fatty substances or animal or vegetable waxes: Degras Soap stocks Other SECTION IV

5 5 5 5

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES Note:

In this Section the term pellets means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. CHAPTER 16 Preparations of meat, of fish or of crustaceans, molluscs or other acquatic invertebrates Notes: 1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 0504. 2. Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103 or 2104. Sub-heading notes:

57

1. For the purposes of sub-heading 1602 10, the expression homogenized preparations means preparations of meat, meat offal or blood, finely homogenized, put up for retail sale as infant food or for dietetic purposes, in containers of net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This sub- heading takes precedence over all other subheadings of heading 1602. 2. The fish and crustaceans specified in the sub-headings of heading 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name. Tariff Item (1) 1601 00 00 1602 1602 10 00 1602 20 00 Description of Goods (2) Sausages and similar products, of meat, meat offal or blood; food preparations based on these products Other prepared or preserved meat, meat offal or blood Homogenised preparations Of liver of any animal Of poultry of heading 0150: 1602 31 00 1602 32 00 1602 39 00 Of turkeys Of fowls of the species Gallus domesticus Other Of Swine: 1602 41 00 1602 42 00 1602 43 00 (1) 1602 50 00 1602 90 00 1603 1603 00 1603 00 10 1603 00 20 1603 00 90 Of bovine animals Other, including preparations of blood of any animal Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates: Extracts and juices of meat Extracts of fish Other 0.10 0.10 0.10 Hams and cuts thereof Shoulders and cuts thereof Other, including mixtures (2) 6 6 6 (7) 6 6 6 6 6 6 6 Rate of local body tax (Advalorem) (7) 6

58

1604

Prepared or preserved fish; caviar substitutes prepared from fish eggs Fish, whole or in pieces, but not minced:

and

caviar

1604