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Customs Tariff (Amendment) Act, 2003 Chapter VIII - Bare Act

StateCentral Government
Year
Section TitleEdible Fruit and Nuts; Peel of Citrus Fruit or Melons
Act Info:

CHAPTER 8

EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

NOTES

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

2. Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.

3. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes:

(a) for additional preservation or stabilisation (e.g., by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate);

(b) to improve or maintain their appearance (e.g., by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts.

Tariff Item

Description of goods

Unit

Rate of duty

Standard

Preferential Areas

(1)

(2)

(3)

(4)

(5)

0801

COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED

- Coconuts:

0801 11 00

-- Desiccated

kg.

70%

60%

0801 19

-- Other:

0801 19 10

-- Fresh

kg.

70%

60%

0801 1920

-- Dried

kg.

70%

60%

0801 1990

-- Other

kg.

70%

60%

- Brazil nuts:

0801 21 00

- In shell

kg.

30%

20%

0801 22 00

-- Shelled

kg.

30%

20%

- Cashew nuts:

0801 31 00

-- In shell

kg.

30%

Free

0801 32

-- Shelled:

0801 32 10

-- Cashew kernel, broken

kg.

30%

20%

0801 32 20

-- Cashew kernel, whole

kg.

30%

20%

0801 3290

-- Other

kg.

30%

20%

0802

OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELBD

- Almonds:

0802 1 1 00

- In shell

kg.

Rs. 35 per kg.

Rs. 30 per kg.

0802 12 00

- Shelled

kg.

Rs. 100 per kg.

Rs. 95 per kg.

- Hazelnuts or filberts (Corylus spp.):

0802 21 00

- In shell

kg.

30%

20%

0802 22 00

-- Shelled

kg.

30%

20%

- Walnuts :

0802 31 00

- In shell

kg.

30%

20%

0802 32 00

-- Shelled

kg.

30%

20%

0802 40 00

- Chestnuts (Castanea spp.)

kg.

30%

20%

0802 50 00

- Pistachios

kg.

30%

20%

0802 90

- Other:

-- Betel nuts:

0802 90 1 1

-- Whole

kg.

100%

90%

0802 90 12

--- Split

kg

100%

90%

0802 90 13

-- - Ground

kg.

100%

90%

080290 19

---- Other

kg.

100%

90%

0802 90 90

-- Other

kg.

100%

90%

0803 00 00

BANANAS, INCLUDING PLAINTAINS, FRESHOR DRIED

kg.

30%

20%

0804

DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES, AND MANGOSTEENS, FRESH OR DRIED

0804 10

- Dates:

0804 10 10

-- Fresh (excluding wet dates)

kg.

30%

20%

0804 10 20

-- Soft (khayzur or wet dates)

kg.

30%

20%

0804 10 30

-- Hard (chhohara or kharek)

kg.

30%

20%

0804 10 90

-- Other

kg.

30%

20%

0804 20

- Figs:

0804 20 10

-- Fresh

kg.

30%

20%

0804 20 90

-- Other

kg.

30%

20%

0804 30 00

- Pineapples

kg.

30%

20%

0804 40 00

- Avocados

kg.

30%

20%

0804 50

- Guavas, mangoes and mangosteens:

0804 50 10

-- Guavas, fresh or dried

kg.

30%

20%

0804 50 20

-- Mangoes, fresh

kg.

30%

20%

0804 50 30

-- Mangoes, sliced dried

kg.

30%

20%

0804 50 40

-- Mango pulp

kg.

30%

20%

0804 50 90

-- Other

kg.

30%

20%

0805

CITRUS FRUIT, FRESH OR DRIED

0805 1000

- Oranges

kg.

40%

30%

0805 20 00

- Mandarins (including tangerines and satsumas); Clementines, wilkings and similar citrus hybrids

kg.

30%

20%

0805 40 00

- Grape fruit

kg.

, 25%

15%

0805 50 00

- Lemon (Citrus limon. Citrus limonum) and times (Citrus aurantifolia, Citrus latifolia)

kg.

40%

30%

0805 90 00

- Other

kg.

30%

20%

0806

GRAPES, FRESH OR DRIED

0806 10 00

- Fresh

kg.

40%

30%

0806 20

- Dried:

0806 20 10

-- Raisins

kg.

105%

95%

0806 20 90

-- Other

kg.

105%

95%

0807

MELONS (INCLUDING WATERMELONS) AND PAPAWS (PAPAYAS), FRESH

- Melons (including watermelons) :

0807 1 1 00

- Water melons

kg

30%

20%

0807 19 00

-- Other

kg.

30%

20%

0807 20 00

- Papaws (papayas)

kg,

30%

20%

0808

APPLES, PEARS AND QUINCES, FRESH

0808 10 00

- Apples

kg

50%

40%

0808 20 00

- Pears and quinces

kg.

35%

25%

0809

APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SOLES, FRESH

0809 10 00

- Apricots

kg.

30%

20%

0809 20 00

- Cherries

kg.

30%

20%

0809 30 00

- Peaches, including nectarine

kg.

30%

20%

0809 40 00

- Plums and sloes

kg.

25%

15%

0810

OTHER FRUIT, FRESH

0810 1000

- Strawberries

kg.

30%

20%

08102000

- Raspberries, blackberries, mulberries and loganberries

kg.

30%

20%

08103000

- Black, white or red currants and gooseberries

kg.

30%

20%

08104000

- Cranberries, bilberries and other fruits of the genus Vacciniuum

kg.

30%

20%

08105000

- Kiwi fruit

kg.

30%

20%

08106000

- Durians

kg.

30%

20%

081090

- Other:

081090 10

-- Pomegranates

kg.

30%

20%

08109020

-- Tamarind, fresh

kg.

30%

20%

08109030

-- Sapota (chico)

kg.

30%

20%

08109040

--- Custard-apple (Ata)

kg.

30%

20%

08109050

-- Bore

kg.

30%

20%

08109060

-- Lichi

kg.

30%

20%

08109090

-- Other

kg.

30%

20%

0811

FRUIT AND NUTS, UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER, FROZEN, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER

0811 10

- Strawberries:

0811 10 10

-- Containing added sugar

kg.

30%

20%

0811 1020

-- Not containing added sugar

kg.

30%

20%

0811 1090

--- Other

kg.

30%

20%

0811 20

- Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries:

0811 20 10

-- Containing added sugar

kg.

30%

20%

08112020

-- Not containing added sugar

kg,

30%

20%

08112090

-- Other

kg.

30%

20%

0811 90

- Other:

0811 90 10

-- Containing added sugar

kg.

30%

20%

0811 9090

-- Other

kg.

30%

20%

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

08121000

- Cherries

kg.

30%

20%

081290

- Other:

08129010

-- Mango slices in brine

kg.

30%

20%

08129090

-- Other

kg.

30%

20%

0813

FRUIT, DRIED, OTHER THAN THAT OF HEADINGS 0801 TO 0806; MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER

0813 1000

- Apricots

kg.

30%

20%

0813 20 00

- Prunes

kg.

25%

15%

08133000

- Apples

kg.

30%

20%

081340

- Other fruit:

0813 40 10

-- Tamarind, dried

kg.

30%

20%

08134020

-- Singoda whole (water nut)

kg.

30%

20%

0813 40 90

-- Other

kg.

30%

20%

0813 50

- Mixtures of nuts or dried fruits of this Chapter:

081350 10

--- Mixtures of nuts

kg.

30%

20%

0813 5020

-- Mixtures of dried fruits

kg.

30%

20%

08140000

PEEL OF CITRUS FRUIT OR meLONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS

kg.

30%

20%




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