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1 Skip to main content Home About Us Customs Central Excise Service Tax GST Tenders/Auctions News & Media Contact us News Flash Revised All Industry s of Duty notified. See in ' Schedule' under "Customs" drop down. Visit CBEC Pavil View all Taxpayer Assistance Departmental Officers Government Initiatives Public Information Related Sites Legal Affairs AAR/ D.G. Audit Quick Links Exchange Notifications 2015 Notifications of Customs Home Customs Circulars/ Instructions Circulars 2015 F. No. 609/98/2015 DBK Government of India Ministry of Finance, Department of Revenue Central Board of Excise & Customs To Principal Chief Commissioners / Chief Commissioners (All under CBEC) Principal Directors General / Directors General (All under CBEC) Principal Commissioners/Commissioners (All under CBEC) Subject: All Industry s of Duty and other Duty related changes reg. Circular No. 29/2015 Customs New Delhi, dated 16 th November, 2015 Notifications of Central Excise Notifications of Service Tax Madam/Sir, The revised All Industry s (AIR) of Duty has been notified vide Notification No. 110/2015 Customs (N.T.), dated which comes into force on These AIRs broadly take into account certain broad average parameters including, inter alia, prevailing prices of inputs, input output norms, share of imports in input consumption, the rates of central excise and customs duties, the factoring of incidence of service tax paid on taxable services which are used as input services in the manufacturing or processing of export goods, factoring incidence of duty on HSD/furnace oil, value of export goods, etc. 2. The notification may be downloaded from Board s website and carefully perused for details of the changes. However, some of the changes are highlighted below (a) The composite rates have been increased in many cases like frozen shrimps/ prawns (chp 3, 16), perfumed agarbatti (chp 33), finished/ lining leather (chp 41), leather hand bags/ wallet/ belts (chp 42), industrial gloves (chp 42), certain MMF yarn/ fabric (chp 54, 55), readymade garment made of cotton, wool & cotton with lycra (chp 61, 62), made ups of cotton/ MMF (chp 63), hand tools (chp 82), etc. (b)separate entries have been provided in the Schedule for Accelerated Freeze Dried (AFD) shrimps, lobster/crab, pasteurized tinned chilled crab meat (chp 3, 16), fish oil (chp 15), fish meal (chp 23), potassium chlorate (chp 28), leather carpets (chp 42), polypropylene mats (chp 46), cotton yarn of 100 or more counts (chp 52), belting fabrics (chp 54), filtration fabric made of polyester filament yarn/ polypropylene filament yarn/ polybutylene terephthalate (chp 54), suits, jackets & trousers (chp 61 & chp 62) by trifurcating existing single entry, protective industrial wear made of aramid fibre/ modacrylic fibre/ cotton fibre (chp 62), glass art ware/ handicrafts with silver coating (chp 70), aluminium conductor steel reinforced (chp 76), turbo charger (chp 84), tractor parts (chp 87), self loading or self unloading trailers and semi trailers of a type used for agricultural purposes (chp 87), leg guards (chp 95). (c) has been provided for granulated slag (chp 26) and the description under heading 6802 has been reworded with respect to constituent material for tiles, handicrafts, etc. (d) Certain products earlier having only customs rates, have been provided with composite rates. These include bicycle tyres (chp 40), bicycle tubes (chp 40), woven fabrics of other vegetable textile fibres/ woven fabrics of paper yarn (chp 53), headgear (chp 65), umbrellas/walking sticks etc. (chp 66), artificial flowers etc. (chp 67), acrylic blankets (chp 63). (e) Iron and steel (chp 72 from heading 7207 onwards), articles of iron and steel (chp 73), tools and parts of base metal (chp 82), miscellaneous articles made from steel (chp 83), machinery and appliances (chp 84), electrical machinery (chp 85), rolling stock (chp 86) and ships (chp 89) have been provided with increased customs rate of 2%, with certain exceptions. (f) Composite rates for wooden art ware (chp 44), papier mache (chp 48), yarn/ fabric/ garment of silk (chp 50, 61, 62), certain MMF yarn/ fabric (chp 54, 55), carpets (chp 57), brass artware/ articles (chp 74), certain sports goods (chp 95) etc. see a reduction. (g) AIR has been fixed as Rs /gm for gold jewellery /parts and Rs. 2790/kg for silver jewellery /articles. (h) s on remaining of the erstwhile DEPB items are being aligned with residuary rates, except where higher rates were due. (i) caps, wherever meaningfully possible, have been provided normally in entries with rates higher than 1.9% (the highest residuary rate). It may be noted that the drawback cap of the nature provided for certain project exports applies when the conditions specified in the relevant Notes and conditions are met and it does not apply to other cases. 2. The Customs, Central Excise and Service Tax Rules, 1995 have also been amended vide Notification No. 109/2015 Customs (N.T.) dated effective from This notification may also be perused. The first of these amendments enables exporters of wheat to function under the brand rate mechanism. The second change relates to payment of provisional drawback in certain cases of export under claim for brand rate. Presently, after export, a complete application for determination of brand under rule 7 of these Rules has to be filed at the Central Excise office to enable issuance of provisional drawback letter. The sub rule (3) of Rule 7 has been amended so

2 that Central Government may specify an amount for payment as provisional drawback by proper officer of Customs. Notification No. 110/2015 Customs (N.T.), dated (paragraph 3) specifies this amount as equivalent to the Customs component of AIR corresponding to the export goods, if applicable, and subject to the same conditions as applicable to a claim for the B column in the Schedule. The modified procedure for export under claim for brand rate under rule 7 of Rules 1995 is at Annexure 1. The amount paid as provisional drawback under the above dispensation shall be taken into account by the Central Excise to authorize further provisional drawback, where necessary. The brand rate facilitation in terms of Para s 5A 5C of Instruction No. 603/01/2011 DBK dated would continue and there should be no delay by Central Excise formations in finalizing applications for fixation of brand rate. 3. The Commissioners are expected to ensure due diligence to prevent any misuse. The shipping bills with parameters considered to be sensitive should be handled with adequate care at the time of export itself. Further, in case of claim of the composite (higher) rate of AIR, the processing should specifically ensure availability of Non availment of Cenvat certificate etc. at the export stage itself. There is also need for continued scrutiny for preventing any excess drawback arising from mismatch of declarations made in the Item Details and the Details in a shipping bill. It may continue to be ensured that exporters do not avail of the refund of service tax paid on taxable services which are used as input services in the manufacturing or processing of export goods through any other mechanism while claiming AIR. 4. Suitable public notice and standing order should be issued for guidance of the trade and officers. Any inconsistency, error or difficulty faced should be intimated to the Board. Details may be informed in case of any specific product on which the new Schedule has resulted in removal of drawback cap which is accompanied by an increase in the relative drawback amount per unit of product. Enclosure: Annexure 1 (Rajiv Talwar) Joint Secretary to the Government of India Annexure 1 Procedure for export under claim for brand rate under Rule 7 of Rules 1. The exporters opting for claim of brand rate under rule 6 the Customs, Central Excise Duties and Service Tax Rules, 1995 shall continue to declare the figure 9801 as an identifier under the details in the shipping bills filed. 2. For shipping bills filed on or after , the exporters opting for claim of brand rate under rule 7 of Rules, 1995 shall declare the figure 9807 (instead of 9801 ) as an identifier in the shipping bill under the details. Immediately after the said identifier, the tariff item number of goods as shown in column (1) of the Schedule shall be declared followed by the character B. For example, if Tractors (other than tractors of heading 8709) are exported under claim for brand rate under rule 7 and the related Tariff Item number for such tractors in the AIR Schedule is 8701, the declaration on the shipping bill would be B. Similarly, for Bicycle pump the related Tariff Item number in the AIR Schedule is and the declaration on the shipping bill would be B. Such a shipping bill is to be processed by the Customs for payment of provisional drawback amount equivalent to the Customs component ( B column of AIR Schedule consisting of rate and cap) for the said declared TI of AIR Schedule. This processing is subject to same conditions as applicable to AIR drawback wherein there is claim for only Customs component. Suitable change in EDI is being implemented by DG (Systems). 3.1 After goods are exported, the exporter may apply to the relevant Central Excise office for fixation of brand rate under rule 7. In case of a timely filed complete application for fixation of brand rate under rule 7, subsequent drawback payments may arise against such shipping bill on account of provisional brand rate letter issued by Central Excise in terms of para 5A 5B of Instruction No.603/01/2011 DBK dated and/or the final brand rate letter and here the above said provisional drawback amount already paid shall also be taken into account. 3.2 However, in case of a timely filed complete application for fixation of brand rate under rule 7, if the brand rate request is denied after verification, the rejection letter issued by Central Excise and endorsed to the Customs formation should carry the information about the details of the eligibility for the rate and cap specified in A column of AIR Schedule in terms of all the Notes and Conditions with the Schedule and on this basis the Customs shall update the record and after taking into account the payments already made, finalise the claim in terms of the AIR provisions. 3.3 It may be noted that only the first drawback amount processed through the EDI system is electronically validated with respect to Rule 8A of Rules, Therefore, wherever there is any subsequent EDI processing on basis of the AIR, this validation must be enforced by the Customs officer for the total drawback amount against relevant tariff item. 4. For shipping bills filed before , the exporters opting for claim of brand rate under rule 7 of the Rules, 1995 would, as before, have declared the figure 9801 as an identifier in the shipping bill under the details. In such cases, if the Let Export Order date is to be on or after , the exporter shall be facilitated to amend, prior to the actual LEO, the identifier along the lines mentioned in item 2 above. However, even if the LEO occurs on or after without such amendment, the exporter may provide the information to the Asst/Dy. Commissioner of Customs at the port of export that the option for claim of brand rate reflected in the shipping bill was intended to be under rule 7 of the Rules, 1995 and also indicate the Tariff Item number (as shown in column (1) of the AIR Schedule) corresponding to the export goods (exported in the shipping bill) and seek provisional drawback amount equivalent to the Customs component. The Customs shall enter this information in its records along with details of the calculation of the amount. The payment of the provisional drawback amount shall be processed with conditions as applicable to AIR drawback wherein there is claim for only the Customs component. *** Follow Us Exchange Notifications 2015 Notifications of Customs Notifications of Central Excise Sitemap Website Policies Help Last Updated on: 17 Nov 2015 Best Viewed in 1024 X 768 resolution, Chrome 40 This is the official website of Central Board of Excise and Customs (CBEC), Department of Revenue, Ministry of Finance, Government of India.

3 Skip to main content Home About Us Customs Central Excise Service Tax GST Tenders/Auctions News & Media Contact us News Flash Revised All Industry s of Duty notified. See in ' Schedule' under "Customs" drop down. Visit CBEC P View all Taxpayer Assistance Departmental Officers Government Initiatives Public Information Related Sites Legal Affairs AAR/ D.G. Audit Quick Links Exchange Notifications 2015 Notifications of Customs Notifications of Central Excise Notifications of Service Tax Home Customs Notifications Non Tariff Notifications of Customs in year 2015 [TO BE PUBLISHED IN THE GAZETTE OF INDIA,EXTRAORDINARY, PART II, SECTION 3, SUB SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 109/2015 CUSTOMS (N. T.) New Delhi, the 16 th November, 2015 G.S.R. (E). In exercise of the powers conferred by section 75 of the Customs Act, 1962 (52 of 1962), section 37 of the Central Excise Act, 1944 (1 of 1944) and section 93A read with section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Customs, Central Excise Duties and Service Tax Rules, 1995, namely: 1. (1) These rules may be called the Customs, Central Excise Duties and Service Tax (Second Amendment) Rules, (2) They shall come into force on 23 rd November, In the Customs, Central Excise Duties and Service Tax Rules, 1995, (i) in rule 3, in sub rule (1), in the second proviso, clause (v) shall be omitted; (ii) in rule 6, sub rule (4) shall be omitted; (iii) in rule 7, (a) in sub rule (3), (A) for the words Where the manufacturer or exporter desires that he may be granted drawback provisionally, the words Provisional drawback amount, as may be specified by the Central Government, shall be paid by the proper officer of Customs and where the manufacturer or exporter desires that he may be granted further drawback provisionally shall be substituted, (B) for the words applications made under that rule and the grant of provisional drawback, the words applications made under that rule along with details of provisional drawback already paid and the grant of further provisional drawback shall be substituted; (b) sub rule (5) shall be omitted. [F. No. 609/94/2015 DBK] (Theodore Tigga) Under Secretary to the Government of India Note. The principal rules were published vide notification number 39/1995 Customs (N.T.), dated 26 th May, 1995, in the Gazette of India, Extraordinary, Part II, Section 3, Sub Section (i), vide number G.S.R. 441 (E), dated the 26 th May, 1995, and was last amended by notification number 20/2015 Custom (N.T.), dated the 10 th February, 2015 vide number G.S.R. 81 (E), dated the 10 th February, Follow Us Exchange Notifications 2015 Notifications of Customs Notifications of Central Excise Sitemap Website Policies Help Last Updated on: 17 Nov 2015 Best Viewed in 1024 X 768 resolution, Chrome 40 This is the official website of Central Board of Excise and Customs (CBEC), Department of Revenue, Ministry of Finance, Government of India.

4 Skip to main content Home About Us Customs Central Excise Service Tax GST Tenders/Auctions News & Media Contact us News Flash Revised All Industry s of Duty notified. See in ' Schedule' under "Customs" drop d View all Taxpayer Assistance Departmental Officers Government Initiatives Public Information Related Sites Home Customs Notifications Non Tariff Notifications of Customs in year 2015 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Legal Affairs AAR/ D.G. Audit Quick Links Exchange Notifications 2015 Notifications of Customs Notifications of Central Excise Notifications of Service Tax Notification No. 110/2015 CUSTOMS (N.T.) New Delhi, the 16 th November, 2015 G.S.R. (E). In exercise of the powers conferred by sub section (2) of section 75 of the Customs Act, 1962 (52 of 1962), sub section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), and section 93A and sub section (2) of section 94 of the Finance Act, 1994 (32 of 1994), read with rules 3 and 4 of the Customs, Central Excise Duties and Service Tax Rules, 1995 (hereinafter referred to as the said rules) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.110/2014 CUSTOMS (N.T.), dated the 17 th November, 2014, published vide number G.S.R. 814 (E), dated the 17 th November, 2014, except as respects things done or omitted to be done before such supersession, the Central Government hereby determines the rates of drawback as specified in the Schedule annexed hereto (hereinafter referred to as the said Schedule) subject to the following notes and conditions, namely: Notes and conditions: (1) The tariff items and descriptions of goods in the said Schedule are aligned with the tariff items and descriptions of goods in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) at the four digit level only. The descriptions of goods given at the six digit or eight digit or modified six or eight digits in the said Schedule are in several cases not aligned with the descriptions of goods given in the said First Schedule to the Customs Tariff Act, (2) The general rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 shall, mutatis mutandis, apply for classifying the export goods listed in the said Schedule. (3) Notwithstanding anything contained in the said Schedule, (i) all artware or handicraft items shall be classified under the heading of artware or handicraft (of constituent material) as mentioned in the relevant Chapters; (ii) any identifiable ready to use machined part or component predominantly made of iron, steel or aluminium, made through casting or forging process, and not specifically mentioned at six digit level or more in Chapter 84 or 85 or 87, may be classified under the relevant tariff item (depending upon material composition and making process) under heading 8487 or 8548 or 8708, as the case may be, irrespective of classification of such part or component at four digit level in Chapter 84 or 85 or 87 of the said Schedule; (iii) the sports gloves mentioned below heading 4203 or 6116 or 6216 shall be classified in that heading and all other sports gloves shall be classified under heading (4) The figures shown in columns (4) and (6) in the said Schedule refer to the rate of drawback expressed as a percentage of the free on board value or the rate per unit quantity of the export goods, as the case may be. (5) The figures shown in columns (5) and (7) in the said Schedule refer to the maximum amount of drawback that can be availed of per unit specified in column (3). (6) An export product accompanied with application for removal of excisable goods for export (ARE 1) and forming part of project export (including turnkey export or supplies) for which no figure is shown in column (5) and (7) in the said Schedule, shall be so declared by the exporter and the maximum amount of drawback that can be availed under the said Schedule shall not exceed the amount calculated by applying ad valorem rate of drawback shown in column (4) or (6) to one and half times the ARE 1 value. (7) The figures shown in the said Schedule under the drawback rate and drawback cap appearing below the column heading when Cenvat refer to the total drawback (Customs, Central Excise and Service Tax component put together) allowable and those appearing under the column heading when Cenvat refer to the drawback allowable under the Customs component. The difference between the two columns refers to the Central Excise and Service Tax component of drawback. If the rate indicated is the same in both the columns, it shall mean that the same pertains to only Customs component and is available irrespective of whether the exporter has availed of Cenvat facility or not. (8) The rates of drawback specified against the various tariff items in the said Schedule in specific terms or on ad valorem basis, unless otherwise specifically provided, are inclusive of drawback for packing materials used, if any.

5 (9) at the rates specified in the said Schedule shall be applicable only if the procedural requirements for claiming drawback as specified in rules 11, 12 and 13 of the said rules, unless otherwise relaxed by the competent authority, are satisfied. (10) The rates of drawback specified in the said Schedule shall not be applicable to export of a commodity or product if such commodity or product is (a) manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962); (b) manufactured or exported in discharge of export obligation against an Advance Licence or Advance Authorisation or Duty Free Import Authorisation issued under the Duty Exemption Scheme of the relevant Export and Import Policy or the Foreign Trade Policy; (c) manufactured or exported by a unit licensed as hundred per cent. Export Oriented Unit in terms of the provisions of the relevant Export and Import Policy or the Foreign Trade Policy; (d) manufactured or exported by any of the units situated in Free Trade Zones or Export Processing Zones or Special Economic Zones; (e) manufactured or exported availing the benefit of the notification No. 32/1997 Customs, dated 01 st April, (11) The rates and caps of drawback specified in columns (4) and (5) of the said Schedule shall not be applicable to export of a commodity or product if such commodity or product is (a) manufactured or exported by availing the rebate of duty paid on materials used in the manufacture or processing of such commodity or product in terms of rule 18 of the Central Excise Rules, 2002; (b) manufactured or exported in terms of sub rule (2) of rule 19 of the said Central Excise Rules, (12) Wherever specific rates have been provided against tariff item in the said Schedule, the drawback shall be payable only if the amount is one per cent. or more of free on board value, except where the amount of drawback per shipment exceeds five hundred rupees. (13) The expression when Cenvat, used in the said Schedule, shall mean that the exporter shall satisfy the following conditions, namely: (a) the exporter shall declare, and if necessary, establish to the satisfaction of the Assistant Commissioner of Customs or Assistant Commissioner of Central Excise or Deputy Commissioner of Customs or Deputy Commissioner of Central Excise, as the case may be, that no Cenvat for any of the inputs or input services used in the manufacture of the export product; (b) if the goods are exported under bond or claim for rebate of duty of central excise, a certificate from the Superintendent of Customs or Superintendent of Central Excise in charge of the factory of production, to the effect that no Cenvat for any of the inputs or input services used in the manufacture of the export product, is produced: Provided that the certificate regarding non availment of Cenvat facility shall not be required in the case of exports of handloom products or handicrafts (including handicrafts of brass artware) or finished leather and other export products which are unconditionally exempt from the duty of central excise. (14) Whenever a composite article is exported for which any specific rate has not been provided in the said Schedule, the rates of drawback applicable to various constituent materials can be extended to the composite article according to net content of such materials on the basis of a self declaration to be furnished by the exporter to this effect and in case of doubt or where there is any information contrary to the declarations, the proper officer of customs shall cause a verification of such declarations. (15) The term article of leather in Chapter 42 of the said Schedule shall mean any article wherein 60% or more of the outer visible surface area (excluding shoulder straps or handles or fur skin trimming, if any) is of leather notwithstanding that such article is made of leather and any other material. (16) The term dyed, wherever used in the said Schedule in relation to textile materials, shall include yarn or piece dyed or predominantly printed or coloured in the body. (17) The term dyed in relation to fabrics and yarn of cotton, shall include bleached or mercerised or printed or mélange. (18) The term dyed in relation to textile materials in Chapters 54 and 55 shall include printed or bleached. (19) In respect of the tariff items in Chapters 60, 61, 62 and 63 of the said Schedule, the blend containing cotton and man made fibre shall mean that content of man made fibre in it shall be more than 15% but less than 85% by weight and the blend containing wool and manmade fibre shall mean that content of man made fibre in it shall be more than 15% but less than 85% by weight. The garment or made up of cotton or wool or man made fibre or silk shall mean that the content in it of the respective fibre is 85% or more by weight. (20) The term shirts in relation to Chapters 61 and 62 of the said Schedule shall include shirts with hood. (21) In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for adult shall comprise the following sizes, namely: (a) French point or Paris point or Continental Size above 33; (b) English or UK adult size 1 and above; and (c) American or USA adult size 1 and above. (22) In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots or half boots for children shall comprise the following sizes, namely: (a) French point or Paris point or Continental Size upto 33;

6 (b) English or UK children size upto 13; and (c) American or USA children size upto 13. (23) The drawback rates specified in the said Schedule against tariff items , and shall apply only to goods exported by airfreight, post parcel or authorised courier through the Custom Houses as specified in para 4.72 of the Hand Book of Procedures, published vide Public Notice No.1/ , dated the 1 st April, 2015 of the Government of India in the Ministry of Commerce and Industry, after examination by the Customs Appraiser or Superintendent to ascertain the quality of gold or silver and the quantity of net content of gold or silver in the gold jewellery or silver jewellery or silver articles. The free on board value of any consignment through authorised courier shall not exceed rupees twenty lakhs. (24) The drawback rates specified in the said Schedule against tariff items , and shall not be applicable to goods manufactured or exported in discharge of export obligation against any Scheme of the relevant Export and Import Policy or the Foreign Trade Policy of the Government of India which provides for duty free import or replenishment or procurement from local sources of gold or silver. (25) Vehicles of Chapter 87 of the said Schedule shall comprise completely built unit or completely knocked down (CKD) unit or semi knocked down (SKD) unit. 2. All claims for duty drawback at the rates of drawback notified herein shall be filed with reference to the tariff items and descriptions of goods shown in columns (1) and (2) of the said Schedule respectively. Where, in respect of the export product, the rate of drawback specified in the said Schedule is or is not applicable, the rate of drawback may be fixed, on an application by an individual manufacturer or exporter in accordance with the said rules. Where the claim for duty drawback is filed with reference to tariff item of the said Schedule and it is for the rate of drawback specified herein, an application, as referred under sub rule (1) of rule 7 of the said rules shall not be admissible. 3. The amount referred in sub rule (3) of rule 7 of the said rules, relating to provisional drawback amount as may be specified by the Central Government, shall be equivalent to the Customs component, as provided by the drawback rate and drawback cap shown in column (6) and (7) in the said Schedule for the tariff item corresponding to the export goods, if applicable, and determined as if it were a claim for duty drawback filed with reference to such rate and cap. 4. This notification shall come into force on the 23 rd day of November, Follow Us Exchange Notifications 2015 Notifications of Customs Notifications of Central Excise Sitemap Website Policies Help Last Updated on: 17 Nov 2015 Best Viewed in 1024 X 768 resolution, Chrome 40 This is the official website of Central Board of Excise and Customs (CBEC), Department of Revenue, Ministry of Finance, Government of India.

7 SCHEDULE A when Cenvat B when Cenvat CHAPTER 1 LIVE ANIMALS 0101 Live Horses, 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 animals CHAPTER 2 MEAT AND EDIBLE MEAT OFFAL 0201 Meat of bovine animals, fresh and chilled 0202 Meat of bovine animals, frozen 0203 Meat of swine, fresh, chilled or frozen 0204 Meat of sheep or goats, fresh, chilled or frozen 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen Edible offal of bovine animals, swine, sheep, goats, 0206 horses, asses, mules or hinnies, fresh, chilled or frozen Meat, and edible offal, of the 0207 poultry of heading 0105, fresh, chilled or frozen 0208 Other meat and edible meat offal, fresh, chilled or frozen Pig fat, free of lean meat, and poultry fat, not rendered or 0209 otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal CHAPTER 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES 0301 Live fish Fish, fresh or chilled, 0302 excluding fish fillets and other fish meat of heading In chilled form Kg 2.6% % 2

8 when Cenvat when Cenvat Others 0303 Fish, frozen, excluding fish fillets and other fish meat of Kg 2.6% % 2 heading Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen In chilled or frozen form Kg 2.6% % Others 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 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not Cooked before or during the smoking 0306 process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets, of crustaceans, fit for human consumption Shrimp/prawn in frozen form other than Accelerated Freeze Kg 3.8% % 5.9 Dried (AFD) Accelerated Freeze Dried (AFD) shrimp / prawn Kg 2.7% % Lobster / Crab Kg 2.6% % Pasteurised tinned chilled crab meat Kg 3.8% % Others in chilled or frozen form Kg 2.6% % Others 0307 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not Cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption In chilled or frozen form Kg 2.6% % Others 2

9 when Cenvat when Cenvat Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than 0308 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 In chilled or frozen form Kg 2.6% % Others CHAPTER 4 DAIRY PRODUCE; BIRDS EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED Milk and cream, not 0401 concentrated nor containing added sugar or other sweetening matter Milk and cream, 0402 concentrated or containing added sugar or other sweetening matter Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or 0403 not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa Whey, whether or not concentrated or containing added sugar or other 0404 sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included Butter and other fats and 0405 oils derived from milk; dairy spreads 0406 Cheese and curd 0407 Birds eggs, in shell, fresh, preserved or cooked 3

10 when Cenvat when Cenvat 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 0409 Natural honey Edible products of animal 0410 origin, not elsewhere specified or included CHAPTER 5 PRODUCT OF ANIMAL ORIGIN NOT ELSEWHERE SPECIFIED OR INCLUDED. Human hair, unworked, 0501 whether or not washed or scoured; waste of human hair 0502 Pigs, hogs or boars bristles and hair; badger hair and other brush making Hair; waste of such bristles or hair 0503 Omitted Guts, bladders and stomachs of animals (other than fish), 0504 whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked 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 Bones and horn-cores, unworked, defatted, simply 0506 prepared (but not cut to shape), treated with acid or degelatinised powder and waste of these products Ossein Others 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 0508 Coral and similar materials, 4

11 when Cenvat when Cenvat 0509 Omitted unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttlebone, unworked or simply prepared but not cut to shape, powder and waste thereof 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 Animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption 5 CHAPTER 6 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212 Other live plants (including their roots), cuttings and slips; mushroom spawn Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared Foliage, branches and other parts of plants, without flowers or flower buds and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purpose, fresh, dried, dyed, bleached, impregnated or otherwise prepared CHAPTER 7 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

12 when Cenvat when Cenvat 0701 Potatoes, fresh or chilled 0702 Tomatoes, fresh or chilled Onions, shallots, garlic, leeks 0703 and other alliaceous vegetables, fresh or chilled Cabbages, cauliflowers, 0704 kohlrabi, kale and similar edible brassicas, fresh or chilled Lettuce (Lactucasativa) and 0705 Chicory (Cichorium spp.), fresh or chilled Carrots, turnips, salad 0706 beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled 0707 Cucumbers or gherkins, fresh or chilled Leguminous vegetables, 0708 shelled or unshelled, fresh or chilled 0709 Other vegetables, fresh or chilled Vegetables (uncooked or 0710 cooked by steaming or boiling in water), frozen Vegetables provisionally 0711 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 0712 Dried vegetables, whole, cut, sliced, broken, or in powder, but not further prepared Dried leguminous vegetables, 0713 shelled, whether or not skinned or split Manioc, arrowroot, salep, 0714 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 CHAPTER 8 EDIBLE FRUITS AND NUTS, PEEL OF CITRUS FRUIT OR MELONS Coconuts, brazil nuts and 0801 cashew nuts, fresh or dried, whether or not shelled or 6

13 when Cenvat when Cenvat peeled 0802 Other nuts, fresh or dried, whether or not shelled or peeled 0803 Bananas, including plantains, fresh or dried Dates, figs, pineapples, 0804 avocados, guavas, mangoes, and mangosteens,freshordried 0805 Citrus fruit, fresh or dried 0806 Grapes, fresh or dried Melons (including watermelons) 0807 andpapaws (papayas), fresh 0808 Apples,pears and quinces, fresh Apricots,cherries, peaches 0809 (including nectarines), plums and soles, fresh 0810 Other fruit, fresh 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 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 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter Peel of citrus fruit or melons (including watermelons), 0814 fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions CHAPTER 9 COFFEE, TEA, MATE AND SPICES Coffee, whether or not roasted or decaffeinated; 0901 coffee husks and skins; coffee substitutes containing coffee in any proportion 0902 Tea, whether or not flavoured Tea in consumer packs/ots can including tea bags Kg 3% 16 1% 5.3 7

14 when Cenvat when Cenvat Others 0903 Mate 0904 Pepper of the genus piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta 0905 Vanilla 0906 Cinnamon and cinnamon-tree flowers 0907 Cloves (whole fruit, cloves and stems) 0908 Nutmeg, mace and cardamoms 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries Ginger, saffron, turmeric 0910 (curcuma), thyme, bay leaves, curry and other spices CHAPTER 10 CEREALS 1001 Wheat and meslin Wheat Meslin 1002 Rye 1003 Barley 1004 Oats 1005 Maize (corn) 1006 Rice 1007 Grain sorghum 1008 Buckwheat, millet and canary seeds; other cereals 8 CHAPTER 11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN Wheat or meslin flour Cereal flours other than that of wheat or meslin Cereal groats, meal and 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 Flour, meal, powder, flakes, granules, and pellets of potatoes Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of

15 when Cenvat when Cenvat roots or tubers of heading 0714 or of the products of Chapter Malt, whether or not roasted 1108 Starches; inulin Wheat gluten, whether or not dried 9 CHAPTER 12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER Soya beans, whether or not broken Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken 1203 Copra 1204 Linseed, whether or not broken 1205 Rape or colza seeds, whether or not broken 1206 Sunflower seeds, whether or not broken 1207 Other oil seeds oleaginous fruits, whether or not broken Flours and meals of oil seeds or oleaginous fruits, other than those of mustard Seeds, fruit and spores, of a kind used for sowing Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin 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 Locust beans, seaweeds and other algae, sugar beet nad sugarcane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Ci-chorium intybus sativum) of a kind used primarily for

16 when Cenvat when Cenvat human consumption, not elsewhere specified or included Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets 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 CHAPTER 13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) Vegetable saps and extracts; pectic substances, pectinates and pectates; Agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products Guar Gum in any form MT 0.75% 1, % Others MT 1% % CHAPTER 14 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS, NOT ELSEWHERE SPECIFIED OR INCLUDED Omitted 1403 Omitted 1404 Vegetable material of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) Vegetable products not elsewhere specified or included CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES Pig fat (including lard) and 1501 poultry fat, other than that of heading 0209 or 1503 Fats of bovine animals, sheep 1502 or goats, other than those of heading Lard stearin, lard oils, 10

17 when Cenvat when Cenvat oleostearin, oleo-oil and tallow oil,not emulsified or mixed or otherwise prepared Fats and oils and their fractions, of fish or marine 1504 mammals, whether or not refined, but not chemically modified Fish oil Kg 2.6% % Others Wool grease and fatty 1505 substances derived therefrom (including lanolin) 1506 Other animal fats and oils and their fractions,whether or not refined, but not chemically modified 1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified Ground-nut oil and its 1508 fractions, whether or not refined, but not chemically modified 1509 Olive oil and its fractions, whether or not refined, but not chemically modified Other oils and their fractions obtained solely from olives, whether or not refined, but 1510 not chemically modified, including blends of these oils or fractions with oils or fractions of heading Palm oil and its fractions, whether or not refined, but not chemically modified 1512 Sunflower seed, safflower or cotton seed oil and their fractions thereof,whether or not refined, but not chemically modified Coconut (copra), palm kernel or babassu oil and fractions 1513 thereof, whether or not refined, but not chemically modified 1514 Rape, colza or mustard oil and its fractions thereof, whether or not refined, but not chemically modified 1515 Other fixed vegetable fats and 11

18 when Cenvat when Cenvat oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified Animal or vegetable fats and oils and their fractions, partly or wholly 1516 hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared Margarine; edible mixture or preparations of animal or vegetable fats or oils or of 1517 fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphu-rised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically 1518 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 1519 Omitted 1520 Glycerol, crude; glycerol waters and glycerol lyes Vegetable waxes (other than triglycerides),beeswax, other 1521 insect waxes and spermaceti, whether or not refined or coloured Degras: residues resulting from the treatment of fatty substances or animal or vegetable waxes 12 CHAPTER 16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES Sausages and similar products, of meat, meat offal or blood; food preparations based on these products

19 when Cenvat when Cenvat 1602 Other prepared or preserved meat, meat offal or blood 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates Of fish or crustaceans in chilled or frozen form Kg 2.6% % Others 1604 Prepared or preserved fish, caviar and caviar substitutes prepared from fish eggs Crustaceans, molluscs and 1605 other aquatic invertebrates, prepared or preserved Shrimp/prawn in frozen form other than Accelerated Freeze Kg 3.8% % 5.9 Dried (AFD) Accelerated Freeze Dried (AFD) shrimp / prawn Kg 2.7% % Lobster / Crab Kg 2.6% % Pasteurised tinned chilled crab meat Kg 3.8% % Others in chilled or frozen form Kg 2.6% % Others CHAPTER 17 SUGARS AND SUGAR CONFECTIONERY Cane or beet sugar and 1701 chemically pure sucrose, in solid form White sugar 1% 1% Raw sugar 1% 1% Others Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups 1702 not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel 1703 Molasses resulting from the extraction or refining of sugar Sugar confectionery 1704 (including white chocolate), not containing cocoa CHAPTER 18 COCOA AND COCOA PREPARATIONS 1801 Cocoa beans, whole or broken, raw or roasted 1802 Cocoa shells, husks, skins and 13

20 when Cenvat when Cenvat other cocoa waste 1803 Cocoa paste, whether or not defatted 1804 Cocoa butter, fat and oil Cocoa powder, not containing 1805 added sugar or other sweetening matter 1806 Chocolate and other food preparations containing cocoa CHAPTER 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or 1901 containing less than 40%by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404,not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise 1902 prepared, such as spaghettimacaroni, noodles, lasagne, gnocchi, ravioli, cannelloni;couscous, whether or not prepared Tapioca and substitutes therefor prepared from 1903 starch, in the form of flakes, grains, pearls, siftings or in similar forms 1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals [other than maize (corn) ] in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included 14

21 when Cenvat when Cenvat Bread, pastry, cakes, biscuits and other bakers wares, whether or not containing 1905 cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products Biscuits 1% 1% Others CHAPTER 20 PREPARATION OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTS Vegetables, fruit, nuts and 2001 other edible parts of plants, prepared or preserved by vinegar or acetic acid Tomatoes prepared or 2002 preserved otherwise than by vinegar or acetic acid Mushrooms and truffles, 2003 prepared or preserved otherwise than by vinegar or acetic acid 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of Heading Vegetables, fruits, nuts, fruitpeel and other parts of plants, preserved by sugar (drained, glace or crystallised) Jams, fruit jellies, marmalades, fruit or nut 2007 puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter 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 2009 Fruit juices (including grape 15