FINAL RATES

(As per discussions in the GST Council Meeting held on 18th May, 2017)

Chapter Nil 5% 12% 18% 28%
1
(Live animals)
All goods other
than live horses
[0101 Live asses,
mules and hinnies
0102 Live
bovine animals
0103 Live swine
0104 Live sheep
and goats
0105 Live
poultry, that is to
say, fowls of the
species Gallus
domesticus, ducks,
geese, turkeys and
guinea fowls.
0106 Other live
animal such as
Mammals, Birds,
Insects]
Live horses [01012100,
010129]
2
(Meat and edible
meat offal)
All goods other
than in frozen state
and put up in unit
containers.

[0201 Meat of
bovine animals,
fresh and chilled.
0203 Meat of
swine, fresh or
chilled.
0204 Meat of
sheep or goats,
fresh or chilled.
0205 Meat of
horses, asses,
mules or hinnies,
fresh or chilled.
0206 Edible
offal of bovine
animals, swine,
sheep, goats,
horses, asses,
mules or hinnies,
fresh or chilled.
0207 Meat and
edible offal, of the
poultry of heading
0105, fresh or
chilled.
0208 Other meat
and edible meat
offal, fresh or
chilled.
0209 Pig fat, free
of lean meat, and
poultry fat, not
rendered or
otherwise
extracted, fresh,
chilled.

  1. All goods in frozen
    state and put up in
    unit containers
    [0202, 0203, 0204,
    0205, 0206, 0207,
    0208, 0209]
  2. Pig fat, free of lean
    meat, and poultry fat,
    not rendered or
    otherwise extracted,
    salted, in brine, dried
    or smoked put up in
    unit containers
    [0209]
  3. Meat and edible
    meat offal, salted, in
    brine, dried or
    smoked; edible
    flours and meals of
    meat or meat offal
    put up in unit
    containers [0210]
3
(Fish,
crustaceans,
molluscs & other
aquatic
invertebrates)
  1. Fish seeds,
    prawn / shrimp
    seeds whether
    or not
    processed,
    cured or in
    frozen state
  2. All goods,
    other than
    processed,
    cured or in
    frozen state
    1. 0301
    Live fish
    2. 0302
    Fish, fresh or chilled,
    excluding fish
    fillets and
    other fish meat
    of heading
    0304
  3. 0304
    Fish fillets
    and other fish
    meat (whether
    or not minced),
    fresh or
    chilled.
  4. 0306
    Crustaceans,
    whether in
    shell or not,
    live, fresh or
    chilled;
    crustaceans, in
    shell, cooked
    by steaming or
    by boiling in
    water, chilled.
  5. 0307 Molluscs,
    whether in
    shell or not,
    live, fresh,
    chilled; aquatic
    invertebrates
    other than
    crustaceans
    and molluscs,
    live, fresh,
    chilled.
  6. 0308 Aquatic
    invertebrates
    other than
    crustaceans
    and molluscs,
    live, fresh or
    chilled.
All goods (other than
fish seeds, prawn /
shrimp seed) processed,
cured or in frozen state

  1. 0303 Fish,
    frozen, excluding
    fish fillets and other
    fish meat of heading
    0304
  2. 0304 Fish
    fillets and other fish
    meat (whether or not
    minced), frozen.
  3. 0305 Fish,
    dried, salted or in
    brine; smoked fish,
    whether or not
    cooked before or
    during the smoking
    process; flours,
    meals and pellets of
    fish, fit for human
    consumption
  4. 0306 Crustaceans,
    whether in shell or
    not, frozen, dried,
    salted or in brine;
    crustaceans, in shell,
    cooked by steaming
    or by boiling in
    water, frozen, dried,
    salted or in brine;
    flours, meals and
    pellets of
    crustaceans, fit for
    human consumption.
  5. 0307 Molluscs,
    whether in shell or
    not, frozen, dried,
    salted or in brine;
    aquatic invertebrates
    other than
    crustaceans and
    molluscs, frozen,
    dried, salted or in
    brine; flours, meals
    and pellets of aquatic
    invertebra other than
    crustaceans, fit for
    human consumption
  6. 0308 Aquatic
    invertebrates other
    than crustaceans and
    molluscs, frozen,
    dried, salted or in
    brine; smoked
    aquatic invertebrates
    other than
    crustaceans and
    molluscs, whether or
    not cooked before or
    during the smoking
    process: flours,
    meals and pellets of
    aquatic invertebrates
    other than
    crustaceans and
    molluscs, fit for human consumption.
4
(Dairy produce;
bird’s eggs;
natural honey;
edible products of
animal origin, not
elsewhere
specified)
  1. Fresh milk and
    pasteurised
    milk, including
    separated milk,
    milk and
    cream, not
    concentrated
    nor containing
    added sugar or
    other
    sweetening
    matter,
    excluding
    Ultra High
    Temperature
    (UHT) milk

    [0401]
  2. Eggs Birds’
    eggs, in shell,
    fresh,
    preserved or
    cooked [0407]
  3. Curd [0403,
    0406],
  4. Lassi [0403],
  5. Butter milk
    [0403]
  6. Chena or
    paneer [0406],
    other than put
    up in unit
    containers and
    bearing a
    registered
    brand name.
  7. 0409 Natural
    honey, other
    than put up in
    unit container
    and bearing a
    registered
    brand name
All goods not specified
elsewhere.

  1. Ultra High
    Temperature (UHT)
    milk [0401]
  2. 0402 Milk and
    cream, concentrated
    or containing added
    sugar or other
    sweetening matter
    including skimmed
    milk powder
    , milk
    food for babies,
    excluding
    condensed milk.
  3. 0403 Cream,
    yogurt, kephir and
    other fermented or
    acidified milk and
    cream, whether or
    not concentrated or
    containing added
    sugar or other
    sweetening matter or
    flavoured or
    containing added
    fruit, nuts or cocoa.
  4. 0404 Whey,
    whether or not
    concentrated or
    containing added
    sugar or other
    sweetening matter;
    products consisting
    of natural milk
    constituents,
    whether or not
    containing added
    sugar or other
    sweetening matter,
    not elsewhere
    specified or
    included.
  5. Chena or paneer put
    up in unit container
    and bearing a
    registered brand
    name [0406].
  6. 0408 Birds’
    eggs, not in shell,
    and egg yolks, fresh,
    dried, cooked by
    steaming or by
    boiling in water,
    moulded, frozen or
    otherwise preserved,
    whether or not
    containing added
    sugar or other
    sweetening matter.
  7. 0409 Natural
    honey, put up in unit
    container and
    bearing a registered
    brand name.
  8. 0410 Edible
    products of animal
    origin, not elsewhere
    specified or
    included.
  1. Butter and other
    fats
    (ghee, butter oil,
    etc.) and oils derived
    from milk; dairy
    spreads [0405]
  2. Cheese [0406]
  1. Condensed milk
    [04029110,
    04029920]
5
(Products of
animal origin, not
elsewhere
specified or
included)
  1. Human hair,
    unworked,
    whether or not
    washed or
    scoured; waste
    of human hair
    [0501]
  2. Semen
    including
    frozen semen
    [0511]
All goods not specified
elsewhere

  1. 0502 Pigs’,
    hogs’ or boars’
    bristles and hair;

    badger hair and other
    brush making hair;
    waste of such
    bristles or hair.
  2. 0503 – blank in tariff
  3. 0504 Guts,
    bladders
    and
    stomachs of animals
    (other than fish),
    whole and pieces
    thereof, fresh,
    chilled, frozen,
    salted, in brine, dried
    or smoked.
  4. 0505 Skins
    and other parts of
    birds
    , with their
    feathers or down,
    feathers and parts of
    feathers (whether or
    not with trimmed
    edges) and down,
    not further worked
    than cleaned,
    disinfected or treated
    for preservation;
    powder and waste of
    feathers or parts of
    feathers
  5. 0506 Bones
    and horn-cores
    ,
    unworked, defatted,
    simply prepared (but
    not cut to shape),
    treated with acid or
    gelatinised; powder
    and waste of these
    products.
  6. 0507 Ivory,
    tortoise-shell,
    whalebone and
    whalebone hair,
    horns, antlers,
    hooves, nails, claws
    and beaks,
    unworked or
    simply prepared

    but not cut to shape;
    powder and waste of
    these products.
  7. 0508 Coral
    and similar
    materials
    ,
    unworked or simply
    prepared but not
    otherwise worked;
    shells of molluscs,
    crustaceans or
    echinoderms and
    cuttle-bone,
    unworked or simply
    prepared but not cut
    to shape, powder and
    waste thereof.
  8. 0509 – blank in tariff
  9. 0510 Ambergris,
    castoreum, civet

    and musk;
    cantharides; bile,
    whether or not dried;
    glands and other
    animal products

    used in the
    preparation of
    pharmaceutical
    products, fresh,
    chilled, frozen or
    otherwise
    provisionally
    preserved.
  10. 0511 Animal
    products not
    elsewhere specified
    or included; dead
    animals of Chapter 1
    or 3, unfit for human
    consumption, other
    than semen
    including frozen
    semen.
6
(Live trees and
other plants;
bulbs, roots and
the like; cut
flowers and
ornamental
foliage)
  1. All goods
7
(Edible
vegetables, roots
and tubers)
Fresh vegetables,
roots and tubers
other than those in
frozen or
preserved state

  1. 1. 0701 Potatoes,
    fresh or
    chilled.
  2. 0702
    Tomatoes,
    fresh or
    chilled.
  3. 0703 Onions,
    shallots, garlic,
    leeks and other
    alliaceous
    vegetables,
    fresh or
    chilled.
  4. 0704
    Cabbages,
    cauliflowers,
    kohlrabi, kale
    and similar
    edible
    brassicas, fresh
    or chilled.
  5. 0705 Lettuce
    (Lactuca
    sativa) and
    chicory
    (Cichorium
    spp.), fresh or
    chilled.
  6. 0706 Carrots,
    turnips, salad
    beetroot,
    salsify,
    celeriac,
    radishes and
    similar edible
    roots, fresh or
    chilled.
  7. 0707
    Cucumbers
    and gherkins,
    fresh or
    chilled.
  8. 0708
    Leguminous
    vegetables,
    shelled or
    unshelled,
    fresh or
    chilled.
  9. 0709 Other
    vegetables,
    fresh or
    chilled.
  10. 0712
    Dried
    vegetables,
    whole, cut,
    sliced, broken
    or in powder,
    but not further
    prepared.
  11. 0713
    Dried
    leguminous
    vegetables,
    shelled,

    whether or not
    skinned or
    split.
  12. 0714 Manioc,
    arrowroot,
    salep,
    Jerusalem
    artichokes,
    sweet potatoes
    and similar
    roots and
    tubers with
    high starch or
    inulin content,
    fresh or
    chilled; sago
    pith.
  1. Herb, bark, dry
    plant, dry root,
    commonly known as
    jari booti and dry
    flower;
  2. 0710 Vegetables
    (uncooked or cooked
    by steaming or
    boiling in water),
    frozen.
  3. 0711 Vegetables
    provisionally
    preserved
    (for
    example, by sulphur
    dioxide gas, in brine,
    in sulphur water or
    in other preservative
    solutions), but
    unsuitable in that
    state for immediate
    consumption.
  4. 0714 Manioc,
    arrowroot, salep,
    Jerusalem
    artichokes, sweet
    potatoes and similar
    roots and tubers with
    high starch or inulin
    content, frozen or
    dried,
    whether or
    not sliced or in the
    form of pellets.
8
(Edible fruit and
nuts; peel of
citrus fruit or
melons)
Fresh fruits other
than in frozen state
or preserved

  1. 0801
    Coconuts,
    fresh or dried,

    whether or not
    shelled or
    peeled.
  2. 0802 Other
    nuts, fresh such
    as Almonds,
    Hazelnuts or
    filberts
    (Coryius spp.),
    walnuts,
    Chestnuts
    (Castanea
    spp.),
    Pistachios,
    Macadamia
    nuts, Kola nuts
    (Cola spp.),
    Areca nuts.
  3. 0803 Bananas,
    including
    plantains,
    fresh or dried
  4. 0804
    Dates, figs,
    pineapples,
    avocados,
    guavas,
    mangoes and
    mangosteens,
    fresh.
  5. 0805 Citrus
    fruit, such as
    Oranges,
    Mandarins
    (including
    tangerines and
    satsumas);
    clementines,
    wilkings and
    similar citrus
    hybrids,
    Grapefruit,
    including
    pomelos,
    Lemons
    (Citrus limon,
    Citrus
    limonum) and
    limes (Citrus
    aurantifolia,
    Citrus
    latifolia),
    fresh.
  6. 0806 Grapes,
    fresh
  7. 0807 Melons
    (including
    watermelons)
    and papaws
    (papayas),
    fresh.
  8. 0808 Apples,
    pears and
    quinces, fresh.
  9. 0809Apricots,
    cherries,
    peaches
    (including
    nectarines),
    plums and
    sloes, fresh.
  10. 0810 Other
    fruit such as
    strawberries,
    raspberries,
    blackberries,
    mulberries and
    loganberries,
    black, white or
    red currants
    and
    gooseberries,
    cranberries,
    bilberries and
    other fruits of
    the genus
    vaccinium,
    Kiwi fruit,
    Durians,
    Persimmons,
    Pomegranates,
    Tamarind,
    Sapota (chico),
    Custard-apple
    (ata), Bore,
    Lichi, fresh.
  11. 0814 Peel of
    citrus fruit or
    melons
    (including
    watermelons),
    fresh.
  1. 0802 Dried
    areca nuts, whether
    or not shelled or
    peeled,.

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

  1. 0811 Fruit and
    nuts, uncooked or
    cooked by steaming
    or boiling in water,
    frozen, whether or
    not containing added
    sugar or other
    sweetening matter.
  2. 0812 Fruit and
    nuts, provisionally
    preserved (for
    example, by sulphur
    dioxide gas, in brine,
    in sulphur water or
    in other preservative
    solutions), but
    unsuitable in that
    state for immediate
    consumption.
  3. 0814 Peel of
    citrus fruit or melons
    (including
    watermelons),
    frozen, dried or
    provisionally
    preserved in brine, in
    sulphur water or in
    other preservative
    solutions.
Dry fruits

  1. 0801 Brazil
    nuts and cashew
    nuts
    , fresh or dried,
    whether or not
    shelled or peeled.
  2. 0802 Other
    nuts, dried, whether
    or not shelled or
    peeled, such as
    Almonds, Hazelnuts
    or filberts (Coryius
    spp.), walnuts,
    Chestnuts (Castanea
    spp.), Pistachios,
    Macadamia nuts,
    Kola nuts (Cola
    spp.), other than
    areca nuts.
  3. 0804 Dates,
    figs, pineapples,
    avocados, guavas,
    mangoes and
    mangosteens, dried.
  4. 0806 Grapes,
    dried, and raisins
  5. 0813 Fruit,
    dried, other than that
    of headings 0801 to
    0806; mixtures of
    nuts or dried fruits of
    Chapter 8.
9
(Coffee, tea, mate
and spices)
Mate a bitter
infusion of the
leaves of a South
American shrub.
Fresh fruits other
than in frozen state
or preserved

  1. All goods of
    seed quality
  2. 0901 Coffee
    beans, not
    roasted.
  3. Unprocessed
    green leaves of
    tea [0902],
  4. Fresh ginger
    [09101110]
    and fresh
    turmeric
    [09103010]
    other than in
    processed form
All goods not specified
elsewhere

  1. 0901 Coffee,
    whether or not
    roasted or
    decaffeinated;
    coffee husks and
    skins; coffee
    substitutes
    containing coffee in
    any proportion, other
    than coffee beans not
    roasted.
  2. 0902 Tea,
    whether or not
    flavoured, other than
    unprocessed green
    leaves of tea.
  3. 0903 Maté.
  4. 0904 Pepper of
    the genus Piper;
    dried or crushed or
    ground fruits of the
    genus Capsicum or
    of the genus
    Pimenta.
  5. 0905 Vanilla.
  6. 0906
    Cinnamon and
    cinnamon-tree
    flowers.
  7. 0907 Cloves
    (whole fruit, cloves
    and stems).
  8. 0908 Nutmeg,
    mace and
    cardamoms.
  9. 0909 Seeds of
    anise, badian, fennel,
    coriander, cumin or
    caraway; juniper
    berries, other than of
    seed quality.
  10. 0910 Ginger
    other than fresh
    ginger, saffron,
    turmeric (curcuma)
    other than fresh
    turmeric, thyme, bay
    leaves, curry and
    other spices.
10
(Cereals)
All goods [other
than those put up
in unit container
and bearing a
registered brand
name].

  1. 1001
    Wheat and
    meslin
  2. 1002 Rye
  3. 1003 Barley
  4. 1004 Oats
  5. 1005
    Maize
    (corn)
  6. 1006
    Rice
  7. 1007
    Grain
    sorghum
  8. 1008
    Buckwheat,
    millet and
    canary seed;
    other cereals
    such as Jawar,
    Bajra, Ragi]
11
(Products of
milling industry;
malt; starches;
inulin; wheat
gluten)
  1. Flour [1101,
    1102, 1105,
    1106] Aata,
    maida, besan
    etc. [other than
    those put up in
    unit container
    and bearing a
    registered
    brand name].
  2. 1101 Wheat or
    meslin flour.
  3. 1102 Cereal
    flours other
    than of wheat
    or meslin i.e.
    maize (corn)
    flour, Rye
    flour, etc.
  4. 1103 Cereal
    groats, meal
    and pellets,
    other than
    those put up in
    unit container
    and bearing a
    registered
    brand name.
  5. 1105 Flour, of
    potatoes.
  6. 1106 Flour, of
    the dried
    leguminous
    vegetables of
    heading 0713
    (pulses)
    , of
    sago or of roots
    or tubers of
    heading 0714
    or of the
    products of
    Chapter 8 i.e.
    of tamarind, of
    singoda,
    mango flour,
    etc.
All goods not specified
elsewhere.

  1. 1103 Cereal
    groats, meal and
    pellets, put up in unit
    container and
    bearing a registered
    brand name.
  2. 1104 Cereal
    grains otherwise
    worked (for
    example, hulled,
    rolled, flaked,
    pearled, sliced or
    kibbled), except rice
    of heading 1006;
    germ of cereals,
    whole, rolled, flaked
    or ground [i.e. of
    oats, maize or other
    cereals]
  3. 1105 Meal,
    powder, flakes,
    granules and pellets
    of potatoes.
  4. 1106 Meal and
    powder of the dried
    leguminous
    vegetables of
    heading 0713
    (pulses), of sago or
    of roots or tubers of
    heading 0714 or of
    the products of
    Chapter 8 i.e. of
    tamarind, of
    singoda, etc.
  5. 1109 00 00 Wheat
    gluten, whether or
    not dried
  1. Starches; inulin
    [1108]
  1. Malt, whether or not
    roasted [1107]
12
(Oil seeds and
oleaginous fruits,
miscellaneous
grains, seeds and
fruit; industrial or
medicinal plants;
straw and fodder
All goods of seed
quality

  1. 1201 Soya
    beans, whether
    or not broken.
  2. 1202 Groundnuts,
    not
    roasted or
    otherwise
    cooked,
    whether or not
    shelled or
    broken.
  3. 1204 Linseed,
    whether or not
    broken.
  4. 1205 Rape or
    colza seeds,
    whether or not
    broken.
  5. 1206
    Sunflower
    seeds, whether
    or not broken.
  6. 1207 Other oil
    seeds and
    oleaginous
    fruits (i.e. Palm
    nuts and
    kernels, cotton
    seeds, Castor
    oil seeds,
    Sesamum
    seeds, Mustard
    seeds,
    Saffower
    (Carthamus
    tinctorius)
    seeds, Melon
    seeds, Poppy
    seeds, Ajams,
    Mango kernel,
    Niger seed,
    Kokam)
    whether or not
    broken.
  7. 1209
    Seeds, fruit
    and spores, of a
    kind used for
    sowing.
  8. Hop cones,
    fresh [1210].
    9. Plants and
    parts of plants
    (including
    seeds and
    fruits), of a
    kind used
    primarily in
    perfumery, in
    pharmacy or
    for
    insecticidal,
    fungicidal or
    similar
    purpose, fresh
    or chilled
    [1211].
  9. Locust beans,
    seaweeds and
    other algae,
    sugar beet and
    sugar cane,
    fresh or chilled
    [1212].
  10. Cereal straw
    and husks,
    unprepared,
    whether or not
    chopped,
    ground,
    pressed or in
    the form of
    pellets [1213]
  11. Swedes,
    mangolds,
    fodder roots,
    hay, lucerne
    (alfalfa),
    clover,
    sainfoin,
    forage kale,
    lupines,
    vetches and
    similar forage
    products,
    whether or not
    in the form of
    pellets 1214].
whether or not
shelled or broken.

  1. 1203 Copra
  2. 1204 Linseed,
    whether or not
    broken.
  3. 1205 Rape or
    colza seeds, whether
    or not broken.
  4. 1206 Sunflower
    seeds, whether or not
    broken.
  5. 1207 Other oil
    seeds and oleaginous
    fruits (i.e. Palm nuts
    and kernels, cotton
    seeds, Castor oil
    seeds, Sesamum
    seeds, Mustard
    seeds, Saffower
    (Carthamus
    tinctorius) seeds,
    Melon seeds, Poppy
    seeds, Ajams,
    Mango kernel, Niger
    seed, Kokam)
    whether or not
    broken.
  6. Flour and meals of
    oil seeds or
    oleaginous fruits,
    other than those of
    mustard [1208]
  7. Hop cones, dried,
    whether or not
    ground, powdered or
    in the form of
    pellets; lupulin
    [1210].
  8. Plants and parts of
    plants (including
    seeds and fruits), of a
    kind used primarily
    in perfumery, in
    pharmacy or for
    insecticidal,
    fungicidal or similar
    purpose, frozen or
    dried, whether or not
    cut, crushed or
    powdered [1211].
  9. Locust beans,
    seaweeds and other
    algae, sugar beet and
    sugar cane, frozen or
    dried, whether or not
    ground; fruit stones
    and kernels and
    other vegetable
    products (including
    unroasted chicory
    roots of the variety
    Cichorium intybus
    sativum) of a kind
    used primarily for
    human consumption,
    not elsewhere
    specified or included
    [1212].
13
(Lac; gums,
resins and other
vegetable saps
and extracts)
  1. Lac and
    Shellac [1301]
  1. 1301 Natural
    gums, resins, gumresins
    and oleoresins
    (for example,
    balsams), other than
    lac and shellac.
  2. Compounded
    asafoetida
    commonly known as
    heeng [1301]
  3. Guar meal or guar
    gum refined split
    [1302]
All goods not specified
elsewhere

  1. 1302 Vegetable
    saps and extracts;
    pectic substances,
    pectinates and
    pectates; agar-agar
    and other mucilages
    and thickeners,
    whether or not
    modified, derived
    from vegetable
    products; other than
    Guar meal or guar
    gum refined split
    .
14
(Vegetable
plaiting
materials;
vegetable
products, not
elsewhere specified or
included)
  1. Betel leaves
    [14049040]
All goods not specified
elsewhere

  1. 1401 Vegetable
    materials of a kind
    used primarily for
    plaiting (for
    example, bamboos,
    rattans, reeds,
    rushes, osier, raffia,
    cleaned, bleached or
    dyed cereal straw,
    and lime bark).
  2. 1404 Vegetable
    products not
    elsewhere specified
    or included such as
    cotton linters,
    Cotton linters, Soap
    nuts, Hard seeds,
    pips, hulls and nuts,
    of a kind used
    primarily for
    carving, coconut
    shell, unworked,
    Rudraksha seeds;
    other than Betel
    leaves and Indian
    katha.]
  1. Indian katha
    [14049050]
14
(Vegetable
plaiting
materials;
vegetable
products, not
elsewhere specified or
included)
  1. Betel leaves
    [14049040]
All goods not specified
elsewhere

  1. 1401 Vegetable
    materials of a kind
    used primarily for
    plaiting (for
    example, bamboos,
    rattans, reeds,
    rushes, osier, raffia,
    cleaned, bleached or
    dyed cereal straw,
    and lime bark).
  2. 1404 Vegetable
    products not
    elsewhere specified
    or included such as
    cotton linters,
    Cotton linters, Soap
    nuts, Hard seeds,
    pips, hulls and nuts,
    of a kind used
    primarily for
    carving, coconut
    shell, unworked,
    Rudraksha seeds;
    other than Betel
    leaves and Indian
    katha.]
  1. Indian katha
    [14049050]
15
(Animal and
vegetable fats and
oils and their
cleavage
products;
prepared edible
fats; animal or
vegetable waxes)
Vegetable fats and oils
[1507 to 1516]

  1. 1507 Soyabean
    oil and its
    fractions, whether or not refined, but not
    chemically
    modified.
  2. 1508 Groundnut
    oil and its
    fractions, whether or
    not refined, but not
    chemically
    modified.
  3. 1509 Olive oil
    and its fractions,
    whether or not
    refined, but not
    chemically
    modified.
  4. 1510 Other
    oils and their
    fractions, obtained
    solely from olives,
    whether or not
    refined, but not
    chemically
    modified, including
    blends of these oils
    or fractions with oils
    or fractions of
    heading 1509
  5. 1511 Palm oil
    and its fractions,
    whether or not
    refined, but not
    chemically
    modified.
  6. 1512 Sunflowerseed,
    safflower or
    cotton-seed oil and
    fractions thereof,
    whether or not
    refined, but not
    chemically
    modified.
  7. 1513 Coconut
    (copra), palm kernel
    or babassu oil and
    fractions thereof,
    whether or not
    refined, but not
    chemically
    modified.
  8. 1514 Rape,
    colza or mustard oil
    and fractions
    thereof, whether or
    not refined, but not
    chemically
    modified.
  9. 1515 Other
    fixed vegetable fats
    and oils (including
    jojoba oil) and their
    fractions, whether or
    not refined, but not
    chemically
    modified.
  10. 1516 Vegetable fats
    and oils and their
    fractions, partly or
    wholly
    hydrogenated, interesterified,
    reesterified
    or
    elaidinised, whether
    or not refined, but
    not further prepared.
  11. 1518 Vegetable fats
    and oils and their
    fractions, boiled,
    oxidised,
    dehydrated,
    sulphurised, blown,
    polymerised by heat
    in vacuum or in inert
    gas or otherwise
    chemically
    modified, excluding
    those of heading
    1516
Animal fats and oils
[1501 to 1506]

  1. 1501 Pig fat
    (including lard) and
    poultry fat, other than that of heading
    0209 or 1503.
  2. 1502 Fats of
    bovine animals,
    sheep or goats, other
    than those of heading
    1503.
  3. 1503 Lard stearin,
    lard oil, oleo stearin,
    oleo-oil and tallow
    oil, not emulsified or
    mixed or otherwise
    prepared.
  4. 1504 Fats and
    oils and their
    fractions, of fish or
    marine mammals,
    whether or not
    refined, but not
    chemically modified.
  5. 1505 Wool
    grease and fatty
    substances derived
    therefrom (including
    lanolin).
  6. 1506 Other
    animal fats and oils
    and their fractions,
    whether or not
    refined, but not
    chemically modified.
  7. 1516 Animal
    fats and oils and their
    fractions, partly or
    wholly
    hydrogenated, interesterified,
    reesterified
    or
    elaidinised, whether
    or not refined, but
    not further prepared.
  8. 1518 Animal
    fats and oils and their
    fractions, boiled,
    oxidised,
    dehydrated,
    sulphurised, blown,
    polymerised by heat
    in vacuum or in inert
    gas or otherwise
    chemically modified,
    excluding those of
    heading 1516;
    inedible mixtures or
    preparations of
    Animal or vegetable
    fats or oils or of
    fractions of different
    fats of oils of this
    chapter, not
    elsewhere specified
    of included.]
  1. Margarine, Linoxyn
    [solidified linseed
    oil]; edible mixtures
    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 [1517]
  2. Glycerol, crude;
    glycerol waters and
    glycerol lyes [1520
    00 00],
  3. Vegetable waxes, etc.
    [1521]
  4. Degras, residues
    resulting from the
    treatment of fatty
    substances or animal
    or vegetable waxes
    [1522]
16
(Preparations of
meat, of fish or of
crustaceans,
molluscs or other
aquatic
vertebrates)
All goods

    1. 1601 Sausages and
      similar products, of
      meat, meat offal or
      blood; food
      preparations based on
      these products.
    2. 1602 Other
      prepared or preserved
      meat, meat offal or
      blood.
    3. 1603 Extracts
      and juices of meat,
      fish or crustaceans,
      molluscs or other

aquatic invertebrates.

  1. 1604 Prepared or
    preserved fish; caviar
    and caviar substitutes
    prepared from fish
    eggs.
  2. 1605 Crustaceans,
    molluscs and other
    aquatic invertebrates
    prepared or preserved.
17
(Sugar and sugar
confectionery)
  1. Cane jaggery
    (gur) [1701]
  1. Beet sugar, cane
    sugar, khandsari
    sugar [1701]
  2. Palmyra sugar
    [1702]
  1. Refined sugar
    containing added
    flavouring or colouring matter,

    sugar cubes [1701 91,
    1701 99]
  2. All goods falling
    under 1702 [lactose,
    maple syrup,
    glucose, dextrose,
    fructose, invert
    sugar
    , artificial
    honey, etc.], other
    than palmyra sugar
  3. Sugar confectionery
    (excluding white
    chocolate and bubble
    / chewing gum)
    [1704]
  1. Molasses [1703]
  2. Chewing gum / bubble
    gum and white chocolate, not
    containing cocoa
    [1704]
18
(Cocoa and cocoa
preparations)
  1. Cocoa beans whole
    or broken, raw or
    roasted [1801]
  2. Cocoa shells, husks,
    skins and other
    cocoa waste [1802]
    and
  3. Cocoa paste whether
    or not de-fatted
    [1803]
  1. Cocoa butter, fat and
    oil [1804]
  2. Cocoa powder, not
    containing added
    sugar or sweetening
    matter [1805] and
  3. Chocolates and other
    food preparations
    containing cocoa
    [1806]
19
(Preparations of
cereals, flour,
starch or milk;
pastrycooks’
products)
  1. Puffed rice,
    commonly
    known as
    Muri, flattened
    or beaten rice,
    commonly
    known as
    Chira, parched
    rice,
    commonly
    known as khoi,
    parched paddy
    or rice coated
    with sugar or
    gur, commonly
    known as
    Murki [1904]
  2. Pappad, by
    whatever name
    it is known,
    except when
    served for
    consumption
    [1905]
  3. Bread
    (branded or
    otherwise),
    except when
    served for
    consumption
    and pizza
    bread [1905]
  1. Mixes and doughs
    for the preparation of
    bread, pastry and
    other baker’s wares
    [1901]
  2. Pizza bread [1905]
  3. Seviyan (vermicelli)
    [1902]
  4. Tapioca and
    substitutes therefor
    prepared from
    starch, in the form of
    flakes, grains, pearls,
    siftings or in similar
    forms. (sabudana)
    [1903]
  5. Rusks, toasted bread
    and similar toasted
    products [1905 40
    00].
  1. Preparations for
    infant use, put up for
    retail sale [1901]
  2. Pasta, whether or not
    cooked or stuffed
    (with meat or other
    substances) or
    otherwise prepared,
    such as spaghetti,
    macaroni, noodles,
    lasagne, gnocchi,
    ravioli, cannelloni;
    couscous, whether or
    not prepared. [1902]
  3. Corn flakes, bulgar
    wheat, prepared
    foods obtained from
    cereal flakes [1904]
  4. Waffles and wafers
    other than coated
    with chocolate or
    containing chocolate
    [1905 32]
  5. Pastries and cakes
    [1905 90 10]
  1. Malt extract; food
    preparations of flour,
    groats, meal, starch or
    malt extract, not
    containing cocoa or
    containing less than
    40% by weight of
    cocoa calculated on a
    totally defatted basis,
    not elsewhere
    specified or included;
    food preparations of
    goods of heading 0401
    to 0404, not
    containing cocoa or
    containing less than
    5% by weight of cocoa
    calculated on a totally
    defatted basis not
    elsewhere specified or
    included, other than
    preparations for infant
    use put up for retail
    sale and mixes and
    doughs for the
    preparation of bakers’
    wares.
  2. Waffles and wafers
    coated with chocolate
    or containing
    chocolate
    [1905 32]
20
(Preparations of
vegetables, fruits,
nuts or other parts
of plants)
  1. All goods of 2009
    i.e. fruit juices,
    vegetable juices

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

All goods not specified
elsewhere

  1. 2001 Vegetables,
    fruit, nuts and other
    edible parts of plants,
    prepared or preserved
    by vinegar or acetic
    acid.
  2. 2002 Tomatoes
    prepared or preserved
    otherwise than by
    vinegar or acetic acid.
  3. 2003 Mushrooms and
    truffles, prepared or
    preserved otherwise
    than by vinegar or
    acetic acid.
  4. 2004 Other
    vegetables prepared
    or preserved
    otherwise than by
    vinegar or acetic acid,
    frozen, other than
    products of heading
    2006.
  5. 2005 Other
    vegetables prepared
    or preserved
    otherwise than by
    vinegar or acetic acid,
    not frozen, other than
    products of heading
    2006.
  6. 2006 Vegetables,
    fruit, nuts, fruit-peel
    and other parts of
    plants, preserved by
    sugar (drained, glacé
    or crystallised).
  7. 2007 Jams,
    fruit jellies,
    marmalades, fruit
    or nut purée and
    fruit or nut pastes,

    obtained by cooking,
    whether or not
    containing added
    sugar or other
    sweetening matter.
  8. 2008 Fruit,
    nuts and other
    edible parts of
    plants, otherwise
    prepared or
    preserved
    , whether
    or not containing
    added sugar or other
    sweetening matter or
    spirit, not elsewhere
    specified or included;
    such as Ground-nuts,
    Cashew nut, roasted,
    salted or roasted and
    salted, Other roasted
    nuts and seeds,
    squash of Mango,
    Lemon, Orange,
    Pineapple or other
    fruits
21
(Miscellaneous
edible
preparations)
  1. Prasadam
    [2106]
    supplied by
    religious
    places like
    temples,
    mosques,
    churches,
    gurudwaras,
    dargahs, etc.
  1. Sweetmeats [2106
    90]
  1. Roasted chicory
    [2101 30]
  2. Roasted coffee
    substitutes [2101 30]
  3. Extracts and
    essences thereof
    [2101 30]
  4. Yeasts and prepared
    baking powders
    [2102]
  5. Texturised vegetable
    proteins (soya bari)
    [2106].
  6. 2106 90 Namkeens,
    bhujia, mixture,
    chabena and similar
    edible preparations
    in ready for
    consumption form.
All goods not specified
elsewhere

  1. 2101 20 Extracts,
    essences and
    concentrates of tea
    or mate
    , and
    preparations with a
    basis of these
    extracts, essences or
    concentrates or with a
    basis of tea or mate
    (i.e. instant tea, quick brewing black tea, tea
    aroma, etc.)
  2. 2103 Sauces
    and preparations
    therefor.
  3. 2104 Soups
    and broths
    and
    preparations therefor;
    homogenised
    composite food
    preparations.
  4. 2105 Ice cream
    and other edible ice
    ,
    whether or not
    containing cocoa.
  5. 2106 All kinds
    of food mixes
    including instant
    food mixes
    , soft
    drink concentrates,
    Sharbat, Betel nut
    product known as
    Supari“, Sterilized
    or pasteurized
    millstone, ready to
    eat packaged food
    and milk containing
    edible nuts with sugar
    or other ingredients,
    Diabetic foods; other
    than Namkeens,
    bhujia, mixture,
    chabena and similar
    edible preparations in
    ready for
    consumption form.
  1. Extracts, essences
    and concentrates of
    coffee, and
    preparations with a
    basis of these
    extracts, essences or
    concentrates or with
    a basis of coffee (i.e.
    instant coffee, coffee
    aroma, etc.) [2101]
  2. Mixed condiments and
    mixed seasonings;
    mustard flour and
    meal and prepared
    mustard, other sauces
    and prearations
    therefor [2103]
  3. Food preparations not
    elsewhere specified or
    included i.e. Protein
    concentrates and
    textured protein
    substances, Sugarsyrups
    containing
    added flavouring or
    colouring matter, not
    elsewhere specified or
    included; lactose
    syrup; glucose syrup
    and malto dextrine
    syrup, Compound
    preparations for
    making non-alcoholic
    beverages, Food
    flavouring material,
    Churna for pan,
    Custard powder
    [2106]
    .
  4. Pan masala [2106 90
    20]
22
(Beverages, spirit
and vinegar)
  1. Water [other
    than aerated,
    mineral,
    purified,
    distilled,
    medicinal,
    ionic, battery,
    de-mineralized
    and water sold
    in sealed
    container]
    [2201]
  2. Non-alcoholic
    Toddy, Neera
    [2201]
  3. Tender
    coconut water
    put up in unit
    container and
    bearing a
    registered
  1. 1. Ice and snow [2201
    90 10]
  2. Soya milk drinks
    [2202 90 10]
  3. Fruit pulp or fruit
    juice based drinks

    [2202 90 30]
  4. Tender coconut
    water
    put up in unit
    container and
    bearing a registered
    brand name [2202 90
    90]
  5. Beverages
    containing milk
    [2202 90 30]
All goods not specified
elsewhere

  1. 2201 Waters,
    including natural or
    artificial mineral
    waters and aerated
    waters, not
    containing added
    sugar or other
    sweetening matter
    nor flavoured.
  2. 2207 Ethyl alcohol
    and other spirits,
    denatured, of any
    strength.
  3. 2209 Vinegar and
    substitutes for
    vinegar obtained
    from acetic acid.]
  1. Other non-alcoholic
    beverages [2202 90
    90]
  2. Aerated waters,
    containing added
    sugar or other
    sweetening matter or
    flavoured [2202 10]
23
(Residues and
waste from the
food industries;
prepared animal
fodder)
  1. Aquatic feed,
    poultry feed &
    cattle feed,
    including
    grass, hay &
    straw,
    supplement &
    husk of pulses,
    concentrates &
    additives,
    wheat bran &
    de-oiled cake
    [2302, 2304,
    2305, 2306, ,
    2309]
All goods not specified
elsewhere

  1. 2301 Flours,
    meals and pellets,
    of meat or meat
    offal
    , of fish or of
    crustaceans,
    molluscs or other
    aquatic
    invertebrates, unfit
    for human
    consumption;
    greaves.
  2. 2303 Residues
    of starch
    manufacture and
    similar residues,
    beet-pulp
    , bagasse
    and other waste of
    sugar manufacture,
    brewing or distilling
    dregs and waste,
    whether or not in the
    form of pellets.
  3. 2307 Wine
    lees; argol. [Lees
    refers to deposits of
    dead yeast or residual
    yeast and other
    particles that
    precipitate, or are
    carried by the action of
    “fining”, to the bottom
    of a vat of wine after
    fermentation and
    aging. Argol –tartar
    obtained from wine
    fermentation]
24
(Tobacco and
manufactured
tobacco
substitutes)
  1. Tobacco leaves
    [under reverse
    charge]
  1. All goods not
    specified elsewhere,
    other than biris.
25
(Salt; sulphur;
earths and stone;
plastering
materials, lime
and cement)
  1. Common salt,
    by whatever
    name it is
    known,
    including
    iodized and
    other fortified
    salts, sendha
    namak [rock
    salt], kala
    namak [2501
    00 10]
All goods not specified
elsewhere

  1. 2501 Salt other
    than common salt.
  2. 2502 Unroasted iron
    pyrites.
  3. 2503 Sulphur
    of all kinds, other
    than sublimed
    sulphur, precipitated
    sulphur and colloidal
    sulphur.
    2504 Natural
    graphite.
  4. 2505 Natural
    sands
    of all kinds,
    whether or not
    coloured, other than
    metal bearing sands
    of Chapter 26.
  5. 2506 Quartz
    (other than natural
    sands); quartzite,
    whether or not
    roughly trimmed or
    merely cut, by
    sawing or otherwise,
    into blocks or slabs
    of a rectangular
    (including square)
    shape.
  6. 2507 Kaolin
    and other kaolinic
    clays, whether or not
    calcined.
  7. 2508 Other
    clays (not including
    expanded clays of
    heading 6806),
    andalusite, kyanite
    and sillimanite,
    whether or not
    calcined; mullite;
    chamotte or dinas
    earths.
  8. 2509 Chalk.
  9. 2510 Natural
    calcium phosphates,
    natural aluminium
    calcium phosphates
    and phosphatic
    chalk.
  10. 2511 Natural
    barium sulphate
    (barytes); natural
    barium carbonate
    (witherite), whether
    or not calcined, other
    than barium oxide of
    heading 2816.
  11. 2512 Siliceous
    fossil meals (for
    example, kieselguhr,
    tripolite and
    diatomite) and
    similar siliceous
    earths, whether or
    not calcined, of an
    apparent specific
    gravity of 1 or less.
  12. 2513 Pumice
    stone; emery; natural
    corundum, natural
    garnet and other
    natural abrasives,
    whether or not heattreated.
  13. 2514 Slate,
    whether or not
    roughly trimmed or
    merely cut, by
    sawing or otherwise,
    into blocks or slabs
    of a rectangular
    (including square)
    shape.
  14. 2515 Ecaussine and
    other calcareous
    monumental or
    building stone;
    alabaster [other
    than marble
    Marble and
    travertine]
  15. 2516 Porphyry,
    basalt, sandstone
    and other
    monumental or
    building stone
    ,
    whether or not
    roughly trimmed or
    merely cut, by
    sawing or otherwise,
    into blocks or slabs
    of a rectangular
    (including square)
    shape.
  16. 2517 Pebbles,
    gravel, broken or
    crushed stone,
    of a
    kind commonly used
    for concrete
    aggregates, for road
    metalling or for
    railway or other
    ballast, shingle and
    flint, whether or not
    heat-treated;
    macadam of slag,
    dross or similar
    industrial waste,
    whether or not
    incorporating the
    materials cited in the
    first part of the
    heading; tarred
    macadam; grenules
    cheeping and
    powder of stones
    heading 2515 or
    2516 whether or not
    it treated.
  17. 2518 Dolomite,
    whether or not
    calcined or sintered,
    including dolomite
    roughly trimmed or
    merely cut, by
    sawing or otherwise,
    into blocks or slabs
    of a rectangular
    (including square)
    shape; dolomite
    ramming mix.
  18. 2518 10 dolomite,
    Not calcined or
    sintered
  19. 2519 Natural
    magnesium
    carbonate
    (magnesite); fused
    magnesia; deadburned
    (sintered)
    magnesia, whether
    or not containing
    small quantities of
    other oxides added
    before sintering;
    other magnesium
    oxide, whether or
    not pure.
  20. 2520 Gypsum;
    anhydrite;
    plasters
    (consisting of
    calcined gypsum or
    calcium sulphate)
    whether or not
    coloured, with or
    without small
    quantities of
    accelerators or
    retarders.
  21. 2521 Limestone
    flux; limestone and
    other calcareous
    stone, of a kind used
    for the manufacture
    of lime or cement.
  22. 2522 Quicklime,
    slaked lime
    and
    hydraulic lime, other
    than calcium oxide
    and hydroxide of
    heading 2825.
  23. 2524 Asbestos.
  24. 2525 Mica,
    including splitting;
    mica waste.
  25. 2526 Natural
    steatite, whether or
    not roughly trimmed
    or merely cut, by
    sawing or otherwise,
    into blocks or slabs
    of a rectangular
    (including square)
    shape; talc.
  26. 2528 Natural
    borates and
    concentrates thereof
    (whether or not
    calcined), but not
    including borates
    separated from
    natural brine; natural
    boric acid containing
    not more than 85%
    of H3BO3
  27. 2529 Feldspar;
    leucite, nepheline
    and nepheline
    syenite; fluorspar.
  28. 2530 Mineral
    substances not
    elsewhere specified
    or included.
  1. Marble and
    travertine blocks
    [2515 12 10]
  2. Granite blocks
    [2516].
  1. Sulphur recovered as
    by-product in
    refining of crude oil
    [2503 00 10]
  1. Marble and travertine,
    other than blocks
    [2515 12 20, 2515 12
    90]
  2. Granite, other than
    blocks [2516]
  3. Portland cement,
    aluminous cement,
    slag cement, super
    sulphate cement and
    similar hydraulic
    cements, whether or
    not coloured or in the form of clinkers
    [2523]
26
(Ores, slag and
ash)
All ores and
concentrates [2601 to
2617]

  1. 2601 Iron ores
    and concentrates,
    including roasted
    iron pyrites
  2. 2602 Manganese
    ores and
    concentrates,
    including
    ferruginous
    manganese ores and
    concentrates with a
    manganese content
    of 20% or more,
    calculated on the dry
    weight.
  3. 2603 Copper
    ores and
    concentrates.
  4. 2604 Nickel
    ores and
    concentrates.
  5. 2605 Cobalt
    ores and
    concentrates.
  6. 2606 Aluminium
    ores and
    concentrates.
  7. 2607 Lead
    ores and
    concentrates.
  8. 2608 Zinc ores
    and concentrates.
  9. 2609 Tin ores
    and concentrates.
  10. 2610 Chromium
    ores and
    concentrates.
  11. 2611 Tungsten
    ores and
    concentrates.
  12. 2612 Uranium
    or thorium ores and
    concentrates.
  13. 2613 Molybdenum
    ores and
    concentrates.
  14. 2614 Titanium
    ores and
    concentrates.
  15. 2615 Niobium,
    tantalum, vanadium
    or zirconium ores
    and concentrates.
  16. 2616 Precious
    metal ores and
    concentrates.
  17. 2617 Other
    ores and
    concentrates
  1. Granulated slag
    (slag sand) from the
    manufacture of iron
    or steel [2618]
All goods not specified
elsewhere, that is other
slag, dross, ash and
residues
[2619, 2620,
2621]

  1. 2619 Slag, dross
    (other than
    granulated slag),
    scalings and other
    waste from the
    manufacture of iron
    or steel.
  2. 2620 Slag, ash and
    residues (other than
    from the manufacture
    of iron or steel)
    containing metals,
    arsenic or their
    compounds.
  3. 2621 Other slag and
    ash, including
    seaweed ash (kelp);
    ash and residues from
    the incineration of
    municipal waste.
27
(Mineral fuels,
mineral oils and
products of their
distillation;
bituminous
substances;
mineral waxes)
  1. Coal; briquettes,
    ovoids and similar
    solid fuels
    manufactured from
    coal [2701]
  2. Lignite, whether or
    not agglomerated,
    excluding jet. [2702]
  3. Peat (including peat
    litter), whether or
    not agglomerated
    [2703]
  4. Coke and semi coke
    of coal, of lignite or
    of peat, whether or
    not agglomerated;
    retort carbon [2704]
    Tar distilled from
    coal, from lignite or
    from peat [2706]
  5. Kerosene PDS
  6. Liquefied Propane
    and Butane mixture,
    Liquefied Propane,
    Liquefied Butane
    and Liquefied
    Petroleum Gases
    (LPG) for supply to
    household domestic
    consumers
    or to
    non-domestic
    exempted category
    (NDEC) customers
    by the Indian Oil
    Corporation
    Limited, Hindustan
    petroleum
    Corporation Limited
    or Bharat Petroleum
    Corporation
    Limited.
  7. Coal gas, water gas,
    producer gas and
    similar gases, other
    than petroleum gases
    and other gaseous
    hydrocarbons [2705]
1. Bio-gas All goods not specified
elsewhere

  1. 2707 Oils and
    other products of the
    distillation of high
    temperature coal tar;
    similar products in
    which the weight of
    the aromatic
    constituents exceeds
    that of the nonaromatic
    constituents, such as
    Benzole (benzene),
    Toluole (toluene),
    Xylole (xylenes),
    Naphthelene
  2. 2708 Pitch and
    pitch coke, obtained
    from coal tar or from
    other mineral tars.
  3. 2710 Petroleum
    oils and oils obtained
    from bituminous
    minerals, other than
    crude; preparations
    not elsewhere
    specified or included,
    containing by weight
    70% or more of
    petroleum oils or of
    oils obtained from
    bituminous minerals,
    these oils being the
    basic constituents of
    the preparations;
    waste oils; [other
    than Avgas and
    Kerosene PDS
    ],
    such as Superior
    kerosene Oil (SKO),
    Fuel oil, Base oil,
    Jute batching oil and
    textile oil,
    Lubricating oil,
    Waste oil [Other
    than petrol, Diesel
    and ATF, not in
    GST
    ]
  4. 2711 Petroleum
    gases and other
    gaseous
    hydrocarbons, such
    as Propane, Butanes,
    Ethylene, propylene,
    butylene and
    butadiene [Other than
    Liquefied Propane
    and Butane mixture,
    Liquefied Propane,
    Liquefied Butane and
    Liquefied Petroleum
    Gases (LPG) for
    supply to household
    domestic consumers
    or to non-domestic
    exempted category
    (NDEC) customers
    by the Indian Oil
    Corporation Limited,
    Hindustan petroleum
    Corporation Limited
    or Bharat Petroleum
    Corporation
    Limited,]
  5. 2712 Petroleum
    jelly; paraffin wax,
    micro-crystalline
    petroleum wax, slack
    wax, ozokerite,
    lignite wax, peat wax,
    other mineral waxes,
    and similar products
    obtained by synthesis
    or by other processes,
    whether or not
    coloured.
  6. 2713 Petroleum
    coke, petroleum
    bitumen and other
    residues of petroleum
    oils or of oils
    obtained from
    bituminous minerals.
  7. 2714 Bitumen
    and asphalt, natural;
    bituminous or oil
    shale and tar sands;
    asphaltites and
    asphaltic rocks.
  8. 2715 Bituminous
    mixtures based on
    natural asphalt, on
    natural bitumen, on
    petroleum bitumen,
    on mineral tar or on
    mineral tar pitch (for
    example, bituminous
    mastics, cut-backs).
1. Avgas [2710]
28
(Inorganic
chemicals)
  1. Thorium oxalate
  2. Enriched KBF4
    (enriched potassium
    fluroborate)
  3. Enriched elemental
    boron
  4. Nuclear fuel
  5. Nuclear grade
    sodium [2805 11]
  6. Heavy water and
    other nuclear fuels
    [2845]
  7. Compressed air
    [2853]
    1. Medicinal grade
      hydrogen peroxide
      [2847]
    2. Anaesthetics [28]
    3. Potassium Iodate
      [28]
    4. Iodine [2801 20]
    5. Micronutrients,

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

  • Dicalcium phosphate
    (DCP) of animal
    feed grade
    conforming to IS
    specification
    No.5470 : 2002
  • Steam
All goods not specified
elsewhere

    1. 2801 Fluorine,
      chlorine, bromine
      and iodine.
    2. 2802 Sulphur,
      sublimed or
      precipitated;
      colloidal sulphur.
    3. 2803 Carbon
      (carbon blacks and
      other forms of carbon
      not elsewhere
      specified or
      included).
    4. 2804
      Hydrogen, rare
      gases and other nonmetals.
    5. 2805 Alkali or
      alkaline-earth metals;
      rare-earth metals,
      scandium and
      yttrium, whether or
      not intermixed or
      interalloyed;
      mercury.
    6. 2806 Hydrogen
      chloride
      (hydrochloric acid);
      chloro sulphuric acid.
    7. 2807 Sulphuric
      acid; oleum.
    8. 2808 Nitric
      acid; sulphonitric
      acids.
    9. 2809 Diphosphorus
      pentaoxide;
      phosphoric acid;
      polyphosphoric
      acids, whether or not
      chemically defined.
    10. 2810 Oxides of
      boron; boric acids.
    11. 2811 Other
      inorganic acids and
      other inorganic
      oxygen compounds
      of non-metals.
    12. 2812 Halides
      and halide oxides of
      non-metals.
    13. 2813 Sulphides of
      non-metals;
      commercial
      phosphorus
      trisulphide.
    14. 2814 Ammonia,
      anhydrous or in
      aqueous solution.
    15. 2815 Sodium
      hydroxide (caustic
      soda); potassium
      hydroxide (caustic
      potash); peroxides of
      sodium or potassium.
    16. 2816 Hydroxide and
      peroxide of
      magnesium; oxides,
      hydroxides and
      peroxides, of
      strontium or barium.
    17. 2817 Zinc

oxide; zinc peroxide.

  1. 2818 Artificial
    corundum, whether
    or not chemically
    defined; aluminium
    oxide; aluminium
    hydroxide.
  2. 2819 Chromium
    oxides and
    hydroxides.
  3. 2820 Manganese
    oxides.
  4. 2821 Iron
    oxides and
    hydroxides; earth
    colours containing
    70% or more by
    weight of combined
    iron evaluated as
    Fe2O3.
  5. 2822 Cobalt
    oxides and
    hydroxides;
    commercial cobalt
    oxides.
  6. 2823 Titanium
    oxides.
  7. 2824 Lead
    oxides; red lead and
    orange lead.
  8. 2825 Hydrazine and
    hydroxylamine and
    their inorganic salts;
    other inorganic bases;
    other metal oxides,
29
(Organic
chemicals)
1. Gibberellic acid All goods not specified
elsewhere

  1. 2901 Acyclic
    hydrocarbons
  2. 2902 Cyclic
    hydrocarbons
  3. 2903 Halogenated
    derivatives of
    hydrocarbons.
  4. 2904 Sulphonated,
    nitrated or nitrosated
    derivatives of
    hydrocarbons,
    whether or not
    halogenated.
  5. 2905 Acyclic
    alcohols and their
    halogenated,
    sulphonated, nitrated
    or nitrosated
    derivatives.
  6. 2906 Cyclic
    alcohols and their
    halogenated,
    sulphonated, nitrated
    or nitrosated
    derivatives.
  7. 2907 Phenols;
    phenol‑alcohols.
  8. 2908 Halogenated,
    sulphonated, nitrated
    or nitrosated
    derivatives of
    phenols or phenolalcohols.
  9. 2909 Ethers,
    ether‑alcohols, ether
    ‑phenols, etheralcohol-
    phenols,
    alcohol peroxides,
    ether peroxides,
    ketone peroxides
    (whether or not
    chemically defined),
    and their
    halogenated,
    sulphonated, nitrated
    or nitrosated
    derivatives.
  10. 2910 Epoxides,
    epoxyalcohols,
    epoxyphenols and
    epoxyethers, with a
    three-membered ring,
    and their
    halogenated,
    sulphonated, nitrated
    or nitrosated
    derivatives.
  11. 2911 Acetals
    and hemiacetals,
    whether or not with
    other oxygen
    function, and their
    halogenated,
    sulphonated, nitrated
    or nitrosated
    derivatives.
  12. 2912
    Aldehydes,
    whether or not with
    other oxygen
    function; cyclic
    polymers of
    aldehydes;
    paraformaldehyde.
  13. 2913 Halogenated,
    sulphonated, nitrated
    or nitrosated
    derivatives of
    products of heading
    2912.
  14. 2914 Ketones
    and quinones,
    whether or not with
    other oxygen
    function, and their
    halogenated,
    sulphonated, nitrated
    or nitrosated
    derivatives.
  15. 2915 Saturated
    acyclic
    monocarboxylic
    acids and their
    anhydrides, halides,
    peroxides and
    peroxyacids; their
    halogenated,
    sulphonated, nitrated
    or nitrosated
    derivatives.
  16. 2916
    Unsaturated
    acyclic
    monocarboxylic
    acids, cyclic
    monocarboxylic
    acids, their
    anhydrides, halides,
    peroxides and
    peroxyacids; their
    halogenated,
    sulphonated, nitrated
    or nitrosated
    derivatives.
  17. 2917 Polycarboxylic
    acids, their
    anhydrides, halides,
    peroxides and
    peroxyacids; their
    halogenated,
    sulphonated, nitrated
    or nitrosated
    derivatives.
  18. 2918
    Carboxylic acids
    with additional
    oxygen function and
    their anhydrides,
    halides, peroxides
    and peroxyacids;
    their halogenated,
    sulphonated, nitrated
    or nitrosated
    derivatives.
  19. 2919
    Phosphoric esters
    and their salts,
    including
    lactophosphates;
    their halogenated,
    sulphonated, nitrated
    or nitrosated
    derivatives.
  20. 2920 Esters of
    other inorganic acids
    of non-metals
    (excluding esters of
    hydrogen halides)
    and their salts; their
    halogenated,
    sulphonated, nitrated
    or nitrosated
    derivatives.
  21. 2921 Aminefunction
    compounds.
  22. 2922 Oxygenfunction
    aminocompounds.
  23. 2923
    Quaternary
    ammonium salts and
    hydroxides; lecithins
    and other
    phosphoaminolipids,
    whether or not
    chemically defined.
  24. 2924 Carboxyamidefunction
    compounds;
    amide-function
    compounds of
    carbonic acid.
    26. 2925 Carboxyimidefunction
    compounds
    (including saccharin
    and its salts) and
    imine-function
    compounds.
  25. 2926 Nitrilefunction
    compounds.
  26. 2927 Diazo-,
    azo- or azoxycompounds.
  27. 2928 Organic
    derivatives of
    hydrazine or of
    hydroxylamine.
  28. 2929 Compounds
    with other nitrogen
    function.
  29. 2930 Organosulphur
    compounds.
  30. 2931 Other
    organo-inorganic
    compounds.
  31. 2932 Heterocyclic
    compounds with
    oxygen heteroatom(
    s) only.
  32. 2933 Heterocyclic
    compounds with
    nitrogen heteroatom(
    s) only.
  33. 2934 Nucleic
    acids and their salts,
    whether or not
    chemically defined;
    other heterocyclic
    compounds.
  34. 2935 Sulphonamides
  35. 2936 Provitamins and
    vitamins, natural or
    reproduced by
    synthesis (including
    natural concentrates),
    derivatives thereof
    used primarily as
    vitamins, and
    intermixtures of the
    foregoing, whether or
    not in any solvent.
  36. 2937 Hormones,
    prostaglandins,
    thromboxanes and
    leukotrienes, natural
    or reproduced by
    synthesis; derivatives
    and structural
    analogues thereof,
    including chain
    modified
    polypeptides, used
    primarily as
    hormones.
  37. 2938 Glycosides,
    natural or reproduced
    by synthesis, and
    their salts, ethers,
    esters and other
    derivatives.
30
(Pharmaceutical
products)
  1. Human Blood
    and its
    components
    [3002].
  2. All types of
    contraceptives
    [3006]
  1. Animal or Human
    Blood Vaccines
    [3002, 3006]
  2. Diagnostic kits for
    detection of all types
    of hepatitis
  3. Desferrioxamine
    injection or
    deferiprone
  4. Cyclosporin
  5. Medicaments
    (including
    veterinary
    medicaments) used
    in bio-chemic
    systems and not
    bearing a brand
    name
  6. Oral re-hydration
    salts
  7. Drugs or medicines
    including their salts
    and esters and
    diagnostic test kits,
    specified in List 3 or
    List 4 ap
    pended to
    the notification
    No.12/2012-
    Customs, dated the
    17th March, 2012,
    dated the 17th
    March, 2012.
  8. Formulations
    manufactured
    from the bulk
    drugs specified in
    List 1
    of notification
    No.12/2012-Central
    Excise, dated the
    17th March, 2012,
    dated the 17th
    March, 2012.
All goods not specified
elsewhere

  1. 3001 Glands
    and other organs for
    organo-therapeutic
    uses,
    dried, whether
    or not powdered;
    extracts of glands or
    other organs or of
    their secretions for
    organo-therapeutic
    uses; heparin and its
    salts; other human or
    animal substances
    prepared for
    therapeutic or
    prophylactic uses,
    not elsewhere
    specified or included
  2. 3002 Animal
    blood prepared for
    therapeutic,
    prophylactic or
    diagnostic uses;

    antisera and other
    blood fractions and
    modified
    immunological
    products, whether or
    not obtained by
    means of
    biotechnological
    processes; toxins,
    cultures of microorganisms
    (excluding yeasts)
    and similar products
  3. 3003 Medicaments
    (excluding goods of
    heading 30.02, 30.05
    or 30.06) consisting
    of two or more
    constituents which
    have been mixed
    together for
    therapeutic or
    prophylactic uses,
    not put up in
    measured doses or in
    forms or packings
    for retail sale,
    including
    Ayurvaedic, Unani,
    Siddha,
    homoeopathic or
    Bio-chemic systems
    medicaments.
  4. 3004 Medicaments
    (excluding goods of
    heading 30.02, 30.05
    or 30.06) consisting
    of mixed or unmixed
    products for
    therapeutic or
    prophylactic uses,
    put up in measured
    doses (including
    those in the form of
    transdermal
    administration
    systems) or in forms
    or packings for retail
    sale, including
    Ayurvaedic, Unani,
    homoeopathic
    siddha or Biochemic
    systems
    medicaments, put
    up for retail sale.
  5. 3005 Wadding,
    gauze, bandages and
    similar articles (for
    example, dressings,
    adhesive plasters,
    poultices),
    impregnated or
    coated with
    pharmaceutical
    substances or put up
    in forms or packings
    for retail sale for
    medical, surgical,
    dental or veterinary
    purposes.
  6. 3006Pharmaceutical
    goods specified in
    Note 4 to this
    Chapter such as
    Sterile surgical
    catgut, similar
    sterile suture
    materials
    (including sterile
    absorbable surgical
    or dental yarns)
    and sterile tissue
    adhesives for
    surgical wound
    closure; sterile
    laminaria and
    sterile laminaria
    tents; sterile
    absorbable surgical
    or dental
    haemostatics;
    sterile
    surgical or denatal
    adhesion barriers,
    whether or not
    absorbable, etc.,
    Waste
    pharmaceuticals
    [other than
    contraceptives].
1. Nicotine polacrilex
gum
31
(Fertilisers)
  1. Organic
    manure, other
    than put up in
    unit containers
    and bearing a
    brand name.
  1. Fertilisers, other than
    those which are
    clearly not to be used
    as fertilizers [31]
  1. All goods which are
    clearly not to be used
    as fertilisers [31]
32
(Tanning or
dyeing extracts;
tannins and their
derivatives; dyes,
pigments and
other colouring
matter; paints and
varnishes; putty
and other
mastics; inks)
  1. Wattle extract,
    quebracho extract,
    chestnut extract
  2. Enzymatic
    preparations for
    pretanning [3202]
  1. Fountain pen ink
    [3215]
  2. Ball pen ink [3215]
All goods not specified
elsewhere

  1. 3201 Tanning
    extracts of vegetable
    origin;
    tannins and
    their salts, ethers,
    esters and other
    derivatives.
  2. 3202 Synthetic
    organic tanning
    substances;

    inorganic tanning
    substances; tanning
    preparations, whether
    or not containing
    natural tanning
    substances.
  3. 3203
    Colouring
    matter of vegetable
    or animal origin

    (including dyeing
    extracts but
    excluding animal
    black), whether or not
    chemically defined;
    preparations as
    specified in Note 3 to
    this Chapter based on
    colouring matter of
    vegetable or animal
    origin.
  4. 3204 Synthetic
    organic colouring
    matter,
    whether or
    not chemically
    defined; preparations
    as specified in Note 3
    to this Chapter based
    on synthetic organic
    colouring matter;
    synthetic organic
    products of a kind
    used as fluorescent
    brightening agents or
    as luminophores,
    whether or not
    cemically defined
  5. 3205 Colour
    lakes;
    preparations as
    specified in Note 3 to
    this Chapter based on
    colour lakes.
  6. 3206 Other
    colouring matter;

    preparations as
    specified in Note 3 to
    this Chapter, other
    than those of heading
    32.03, 32.04 or
    32.05; inorganic
    products of a kind
    used as
    luminophores,
    whether or not
    chemically defined.
  7. Prepared pigments,
    prepared opacifiers,
    prepared colours,
    vitrifiable enamels,
    glazes, engobes
    (slips), liquid lustres,
    and other similar
    preparations of a kind
    used in ceramic,
    enamelling or glass
    industry [3207]
  8. 3211 Prepared
    driers.
  9. 3212 Pigments
    (including metallic
    powders and flakes)

    dispersed in nonaqueous
    media, in
    liquid or paste form,
    of a kind used in the
    manufacture of paints
    (including enamels);
    stamping foils; dyes
    and other colouring
    matter put up in
    forms or packings for
    reta
  10. 3215 Printing
    ink, writing or
    drawing ink
    and
    other inks, whether or
    not concentrated or
    solid.
  1. Paints and varnishes
    (including enamels
    and lacquers) based on
    synthetic polymers or
    chemically modified
    natural polymers
    [3208, 3209]
  2. Other paints and
    varnishes
    (including
    enamels, lacquers and
    distempers); prepared
    water pigments of a
    kind used for finishing
    leather [3210]
  3. Artists’, students’ or
    signboard painters’
    colours, modifying
    tints
    , amusement
    colours and the like, in
    tablets, tubes, jars,
    bottles, pans or in
    similar forms or
    packings [3213]
  4. Glaziers’ putty,
    grafting putty, resin
    cements, caulking
    compounds and other
    mastics; painters’
    fillings; nonrefractory
    surfacing
    preparations for
    facades, indoor walls,
    floors, ceilings or the
    like [3214]
33
(Essential oils
and resinoids,
perfumery,
cosmetic or toilet
preparations)
  1. Kumkum,
    Bindi, Sindur,
    Alta [3304]
  1. Tooth powder [3306
    10 10]
  2. Agarbatti and other
    odoriferous
    preparations which
    operate by burning
    [3307 41 00]
  1. 3301Essential oils
    (terpeneless or not),
    including concretes
    and absolutes;
    resinoids; extracted
    oleoresins;
    concentrates of
    essential oils in fats,
    in fixed oils, in waxes
    or the like, obtained
    by enfleurage or
    maceration; terpenic
    by-products of the
    deterpenation of
    essential oils;
    aqueous distillates
    and aqueous
    solutions of essential
    oils; such as essential
    oils of citrus fruit,
    essential oils other
    than those of citrus
    fruit such as
    Eucalyptus oil, etc.,
    Flavouring essences
    all types (including
    those for liquors),
    Attars of all kinds in
    fixed oil bases.
  2. 3302 Mixtures of
    odoriferous
    substances and
    mixtures (including
    alcoholic solutions)
    with a basis of one or
    more of these
    substances, of a kind
    used as raw materials
    in industry; other
    preparations based on
    odoriferous
    substances, of a kind
    used for the
    manufacture of
    beverages; such as
    Synthetic perfumery
    compounds
    [including
    Fractionated / deterpenated
    mentha oil
    (DTMO), Dementholised
    oil
    (DMO), Spearmint
    oil, Mentha piperita
    oil]
  1. Hair oil [3305 9011,
    3305 90 19]
  2. Dentrifices –
    Toothpaste [3306 10
    20]
All goods not specified
elsewhere

  1. 3303 Perfumes and
    toilet waters.
  2. 3304 Beauty or makeup
    preparations and
    preparations for the care
    of the skin (other than
    medicaments),
    including sunscreen or
    sun tan preparations;
    manicure or pedicure
    preparations.
  3. 3305 Preparations for
    use on the hair such as
    Shampoos, Hair
    lacquers, Hair cream,
    Hair dyes (natural,
    herbal or synthetic)
    [except Hair oil -3305
    9011, 3305 90 19]
  4. 3306 Preparations for
    oral or dental hygiene,
    including and powders;
    yarn used to clean
    between the teeth
    (dental floss), in
    individual retail
    packages [except
    dentifrices –
    Toothpaste – 3306 10
    20].
  5. 3307 Pre-shave,
    shaving or after-shave
    preparations, personal
    deodorants, bath
    preparations,
    depilatories and other
    perfumery, cosmetic or
    toilet preparations, not
    elsewhere specified or
    included; prepared
    room deodorisers,
    whether or not
    perfumed or having
    disinfectant properties;
    such as Pre-shave,
    shaving or after-shave
    Preparations, Shaving
    cream, Personal
    deodorants and
    antiperspirants.
34
(Soap, organic
surface-active
agents, washing
preparations,
lubricating
preparations,
artificial waxes,
prepared waxes,
polishing or
scouring
preparations,
candles and
similar articles,
modelling pastes,
dental waxes and
dental
preparations with
a basis of plaster)
  1. Sulphonated castor
    oil, fish oil or sperm
    oil [3402]
  1. Candles, tapers and
    the like [3406]
  1. 3401 [except
    340130] Soap;
    organic surfaceactive
    products and
    preparations for use
    as soap, in the form
    of bars, cakes,
    moulded pieces or
    shapes
    , whether or
    not containing soap;
  2. 3404 – Artificial
    waxes and prepared
    waxes [3404]
All goods not specified
elsewhere

  1. 340130 – Organic
    surface-active
    products and
    preparations for
    washing the skin, in
    the form of liquid or
    cream and put up for
    retail sale, whether or
    not containing soap;
    paper, wadding, felt
    and nonwovens,
    impregnated, coated
    or covered with soap
    or detergent
  2. 3402 Organic surfaceactive
    agents (other
    than soap); surfaceactive
    preparations,
    washing preparations
    (including auxiliary
    washing preparations)
    and cleaning
    preparations, whether
    or not containing
    soap, other than those
    of heading 3401.
  3. 3403 Lubricating
    preparations
    (including cutting-oil
    preparations, bolt or
    nut release
    preparations, anti-rust
    or anti-corrosion
    preparations and
    mould release
    preparations, based on
    lubricants) and
    preparations of a kind
    used for the oil or
    grease treatment of
    textile materials,
    leather, furskins or
    other materials, but
    excluding
    preparations
    containing, as basic
    constituents, 70% or
    more by weight of
    petroleum oils or of
    oils obtained from
    bituminous minerals
  4. 3404 Artificial waxes
    and prepared waxes.
  5. 3405 Polishes and
    creams, for footwear,
    furniture, floors,
    coachwork, glass or
    metal, scouring pastes
    and powders and
    similar preparations
    (whether or not in the
    form of paper,
    wadding, felt,
    nonwovens, cellular
    plastics or cellular
    rubber, impregnated,
    coated or covered
    with such
    preparations),
    excluding waxes of
    heading 3404
  6. 3407 Modelling
    pastes, including
    those put up for
    children’s amusement;
    preparations known as
    “dental wax” or as
    “dental impression
    compounds”, put up
    in sets, in packings for
    retail sale or in plates,
    horseshoe shapes,
    sticks or similar
    forms; other
    preparations for use in
    dentistry, with a basis
    of plaster (of calcined
    gypsum or calcium
    sulphate)
35
(Aluminoidal
substances;
modified
starches; glues;
enzymes)
All goods

  1. Casein, caseinates
    and other casein
    derivatives; casein
    glues [3501]
  2. Albumins (including
    concentrates of two
    or more whey
    proteins, containing
    by weight more than
    80% whey proteins,
    calculated on the dry
    matter), albuminates
    and other albumin
    derivatives [3502].
  3. Gelatin (including
    gelatin in rectangular
    (including square)
    sheets, whether or not
    surface-worked or
    coloured) and gelatin
    derivatives; isinglass;
    other glues of animal
    origin, excluding
    casein glues of
    heading 3501 [3503]
  4. Peptones and their
    derivatives; other
    protein substances
    and their derivatives,
    not elsewhere
    specified or included;
    hide powder, whether
    or not chromed;
    including Isolated
    soya protein [3504]
  5. Dextrins and other
    modified starches
    (for example,
    pregelatinised or
    esterified starches);
    glues based on
    starches, or on
    dextrins or other
    modified starches
    [3505].
  6. Prepared glues and
    other prepared
    adhesives, not
    elsewhere specified
    or included; products
    suitable for use as
    glues or adhesives,
    put up for retail sale
    as glues or adhesives,
    not exceeding a net
    weight of 1 kg
    [3506].
  7. Enzymes, prepared
    enzymes [3507]
36
(Explosives;
pyrotechnic
products;
matches;
pyrophoric
alloys; certain
combustible
preparations)
  1. Handmade safety
    matches [3605 00
    10]
  1. Propellant powders
    [3601]
    .
  2. Safety fuses;
    detonating fuses;
    percussion or
    detonating caps;
    igniters; electric
    detonators [3603].
  1. Matches [3605]
All goods not specified
elsewhere

  1. 3602 Prepared
    explosives
    , other than
    propellant powders;
    such as Industrial
    explosives.
  2. 3604 Fireworks,
    signalling flares
    , rain
    rockets, fog signals and
    other pyrotechnic
    articles.
  3. 3606 Ferro-cerium and
    other pyrophoric alloys
    in all forms; articles of
    combustible materials
    as specified in Note 2 to
    this Chapter; such as
    liquid or liquefied-gas
    fuels in containers of a
    kind used for filling or
    refilling cigarette or
    similar lighters
    .
37
(Photographic or
cinematographic
goods)
  1. 3701 Photographic
    plates and film
    for
    x-ray for medical
    use.
  2. Photographic plates
    and films including
    cinematographic
    film [3705, 3706];
    such as Children’s
    films certified by the
    Central Board of
    Film Certification to
    be “Children’s
    Film”, Documentary
    Shorts, and Films
    certified as such by
    the Central Board of
    Film Certification,
    News Reels and
    clippings,
    Advertisement
    Shorts, and Films,
    Teaching aids
    including film strips
    of educational
    nature.
All goods not specified
elsewhere

  1. 3701 Photographic
    plates and film in
    the flat,
    sensitised,
    unexposed, of any
    material other than
    paper, paperboard or
    textiles; instant print
    film in the flat,
    sensitised,
    unexposed, whether
    or not in packs; such
    as Instant print film,
    Cinematographic
    film (other than for xray
    for Medical use).
  2. 3702 Photographic
    film in rolls,

    sensitised,
    unexposed, of any
    material other than
    paper, paperboard or
    textiles; instant print
    film in rolls,
    sensitised,
    unexposed.
  3. 3703 Photographic
    paper, paperboard

    and textiles,
    sensitised,
    unexposed.
  4. 3704 Photographic
    plates, film, paper,
    paperboard and
    textiles,
    exposed but
    not developed.
  5. 3706
    Cinematographic
    film, exposed and
    developed, whether
    or not incorporating
    sound track or
    consisting only of
    sound track.
  6. 3707 Chemical
    preparations for
    photographic uses

    (other than varnishes,
    glues, adhesives and
    similar preparations);
    unmixed products for
    photographic uses,
    put up in measured
    portions or put up for
    retail sale in a form
    ready for use.
38
(Miscellaneous
chemical
products)
  1. Municipal
    waste, sewage
    sludge, clinical
    waste
  1. Silicon wafers
    [3818]
  1. Artificial graphite;
    colloidal or semicolloidal
    graphite;
    preparations based on
    graphite or other
    carbon in the form of
    pastes, blocks, plates
    or other semimanufactures
    [3801]
  2. Activated carbon;
    activated natural
    mineral products;
    animal black,
    including spent
    animal black [3802]
  3. Tall oil, whether or
    not refined [3803].
  4. Residual lyes from
    the manufacture of
    wood pulp, whether
    or not concentrated,
    desugared or
    chemically treated,
    including lignin
    sulphonates [3804]
  5. Gum, wood or
    sulphate turpentine
    and other terpenic
    oils produced by the
    distillation or other
    treatment of
    coniferous woods;
    crude dipentene;
    sulphite turpentine
    and other crude paracymene;
    pine oil
    containing alphaterpineol
    as the main
    constituent [3805].
  6. Rosin and resin acids,
    and derivatives
    thereof; rosin spirit
    and rosin oils; run
    gums [3806]
  7. Wood tar; wood tar
    oils; wood creosote;
    wood naphtha;
    vegetable pitch;
    brewers’ pitch and
    similar preparations
    based on rosin, resin
    acids or on vegetable
    pitch [3807]
  8. Insecticides,
    rodenticides,
    fungicides,
    herbicides, antisprouting
    products
    and plant-growth
    regulators,
    disinfectants and
    similar products

    [3808]
  9. Finishing agents, dye
    carriers to accelerate
    the dyeing or fixing
    of dyestuffs and other
    products and
    preparations (for
    example, dressings
    and mordants), of a
    kind used in the
    textile, paper, leather
    or like industries, not
    elsewhere specified
    or included [3809]
  10. Pickling preparations
    for metal surfaces;
    fluxes and other
    auxiliary
    preparations for
    soldering, brazing or
    welding; soldering,
    brazing or welding
    powders and pastes
    consisting of metal
    and other materials;
    preparations of a kind
    used as cores or
    coatings for welding
    electrodes or rods
    [3810]
  11. Prepared rubber
    accelerators;
    compound
    plasticisers for rubber
    or plastics, not
    elsewhere specified
    or included; antioxidising
    preparations and
    other compound
    stabilisers for rubber
    or plastics.; such as
    Vulcanizing agents
    for rubber [3812]
  12. Reaction initiators,
    reaction accelerators
    and catalytic
    preparations, not
    elsewhere specified
    or included. [3815]
  13. Refractory cements,
    mortars, concretes
    and similar
    compositions, other
    than products of
    heading 3801 [3816]
  14. Mixed alkylbenzenes
    and mixed
    alkylnaphthalenes,
    etc. [3817]
  15. Chemical elements
    doped for use in
    electronics, in the
    form of discs, wafers
    or similar forms;
    chemical compounds
    doped for use in
    electronics [3818];
    other than silicon
    wafers.
  16. Prepared culture
    media for the
    development or
    maintenance of
    micro-organisms
    (including viruses
    and the like) or of
    plant, human or
    animal cells [3821].
  17. Diagnostics or
    laboratory reagents,
    etc. [3822]
  18. Industrial monobolic
    fatty acids, acid oils
    from refining;
    industrial fatty
    alcohols [3823]
  19. Prepared binders for
    foundry moulds or
    cores; chemical
    products and
    preparations of the
    chemical or allied
    industries (including
    those consisting of
    mixtures of natural
    products), not
    elsewhere specified
    or included;
    including Ready mix
    concrete (3824 50
    10), retarders used in
    printing industry
    (3824 90), Salts for
    curing or salting
    (3824 90 16), Surface
    tension reducing
    agents (3824 90 17),
    Water treatment
    chemicals (3824 90
    22), Stencil
    correction fluid (3824
    90 24), Precipitated
    Silica (3824 90 25)
    [3824].
  20. 3825 Residual
    products of the
    chemical or allied
    industries, not
    elsewhere specified
    or included; [except
    municipal waste;
    sewage sludge; other
    wastes specified in
    Note 6 to this
    Chapter.]
  21. Biodiesel and
    mixtures thereof, not
    containing or
    containing less than
    70% by weight of
    petroleum oils and
    oils obtained from
    bituminous minerals
    [3826].
All goods not specified
elsewhere

  1. 3811 Anti-knock
    preparations,
    oxidation inhibitors,
    gum inhibitors,
    viscosity improvers,
    anti-corrosive
    preparations and other
    prepared additives, for
    mineral oils (including
    gasoline) or for other
    liquids used for the
    same purposes as
    mineral oils.
  2. 3813 Preparations and
    charges for fireextinguishers;
    charged
    fire-extinguishing
    grenades.
  3. 3814 Organic
    composite solvents
    and thinners, not
    elsewhere specified or
    included; prepared
    paint or varnish
    removers.
  4. 3819 Hydraulic brake
    fluids and other
    prepared liquids for
    hydraulic
    transmission, not
    containing or
    containing less than
    70% by weight of
    petroleum oils or oils
    obtained from
    bituminous minerals.
  5. 3820 Antifreezing
    preparations
    and prepared de-icing
    fluids.
39
(Plastics and
articles thereof)
  1. Plastic bangles
  1. Feeding bottles.
All goods not specified
elsewhere

  1. 1. Primary polymers [all
    goods falling under
    3901 to 3913]
  2. Ion exchangers based
    on primary polymers
    [3914]
  3. Waste, parings and
    scrap, of plastics
    [3915]
  4. All goods including
    canes of plastics
    [3916]
  5. Tubes, pipes and
    hoses, and fittings
    therefor, of plastics
    [3917]
  6. Self-adhesive plates,
    sheets, film, foil, etc.
    of plastics [3919]
  7. Other plates, sheets,
    film, foil, etc. of
    plastics [3920, 3921]
  8. Articles for
    conveyance or
    packing of goods, etc.
    of plastics [3923]
    Tableware,
    kitchenware, other
    household articles
    and Hygiene or toilet
    articles, of plastics
    [3924]
  9. Builder’s wares of
    plastics, not
    elsewhere specified
    (like reservoirs, vats,
    shutters, containers,
    doors and windows
    and their frames,
    thresholds, blinds
    etc.) [3925]
  10. PVC Belt Conveyor
    (3926 90 10)]
  1. Floor coverings of
    plastics, whether or
    not self-adhesive, in
    rolls or in form of tiles;
    wall or ceiling
    coverings of plastics
    [3918]
  2. Baths, shower baths,
    sinks, wash basins,
    bidets, lavatory pans,
    seats and covers,
    flushing cisterns and
    similar sanitary ware
    of plastics [3922]
  3. Other articles of
    plastics and articles of
    other materials of
    headings 3901 to 3914
    [except bangles of
    plastic (3926 40 11)
    and PVC Belt
    Conveyor (3926 90
    10)] [3926]
40
(Rubber and
articles thereof)
  1. Condoms and
    contraceptives
    [4014]
  1. Natural rubber,
    balata, gutta-percha,
    guayule, chicle and
    similar natural gums,
    in primary forms or
    in plates, sheets or
    strip [4001]
  2. Toy balloons made
    of natural rubber
    latex [4016]
  3. Pneumatic tyres or
    inner tubes, of
    rubber, of a kind
    used on/in bicycles,
    cycle -rickshaws
    and three wheeled
    powered cycle
    rickshaws
    [4011,
    4013]
  1. Latex Rubber Thread
    [4007]
  2. Surgical rubber
    gloves or medical
    examination rubber
    gloves [4015]
  3. Nipples of feeding
    bottles [4014]
All goods not specified
elsewhere

  1. 4002 Synthetic
    rubber and factice
    derived from oils
    , in
    primary forms or in
    plates, sheets or strip;
    mixtures of any
    product of heading
    4001 with any
    product of this
    heading, in primary
    forms or in plates,
    sheets or strip; such
    as Latex, styrene
    butadiene rubber,
    butadiene rubber
    (BR), Isobuteneisoprene
    (butyl)
    rubber (IIR),
    Ethylene-propylene-
    Non-conjugated
    diene rubber (EPDM)
  2. 4003
    Reclaimed
    rubber
    in primary
    forms or in plates,
    sheets or strip.
  3. 4004 Waste,
    parings and scrap of
    rubber
    (other than
    hard rubber) and
    powders and granules
    obtained therefrom.
  4. 4005 Compounded
    rubber,

    unvulcanised, in
    primary forms or in
    plates, sheets or strip.
  5. 4006 Other
    forms
    (for example,
    rods, tubes and
    profile shapes) and
    articles (for example,
    discs and rings), of
    unvulcanised
    rubber.
  6. 4007 Vulcanised
    rubber thread
    and
    cord, other than latex
    rubber thread.
  7. 4008 Plates,
    sheets, strip,
    rods
    and profile shapes, of
    vulcanised rubber
    other than hard
    rubber.
  8. 4009 Tubes,
    pipes and hoses, of
    vulcanised rubber

    other than hard
    rubber, with or
    without their fittings
    (for example, joints,
    elbows, flanges).
  9. 4010
    Conveyor or
    transmission belts
    or
    belting, of vulcanised
    rubber.
  10. 4014 Hygienic
    or pharmaceutical
    articles
    (including
    teats), of vulcanised
    rubber other than
    hard rubber, with or
    without fittings of
    hard rubber; such as
    Hot water bottles,
    Ice bags
    [other than
    Sheath
    contraceptives,
    Rubber
    contraceptives, male
    (condoms), Rubber
    contraceptives,
    female (diaphragms),
    such as cervical
    caps].
  11. 4015 Articles
    of apparel and
    clothing accessories

    (including gloves,
    mittens and mitts),
    for all purposes, of
    vulcanised rubber
    other than hard
    rubber [other than
    Surgical gloves].
  12. Erasers [4016].
  1. New pneumatic
    tyres, of rubber used

    in motor cars, buses or
    lorries, aircraft, motor
    cycles etc [4011]
    [other than of a kind
    used on/in bicycles,
    cycle -rickshaws and
    three wheeled
    powered cycle
    rickshaws.]
  2. Retreaded or used
    tyres and flaps [4012]
  3. Inner tubes of rubber
    [4013] [other than of
    a kind used on/in
    bicycles, cycle –
    rickshaws and three
    wheeled powered
    cycle rickshaws.
    ]
  4. Other articles of
    vulcanised rubber
    including Floor
    coverings and mats,
    rubber boats or dock
    fenders, air mattress,

    rubber cots for textile
    industry, cushions, of
    vulcanised rubber
    (other than erasers)
    [4016]
  5. Hard rubber and
    articles of Hard
    Rubber (including
    printers rollers and
    textile rollers and
    cyclostyling rollers)
    [4017]