Skip to content


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

StateCentral Government
Year
Section TitleCoffee, Tea, Mate and Spices
Act Info:

CHAPTER 9

COFFEE, TEA, MATE AND SPICES

NOTES

1. Mixtures of the products of headings 0904 to 0910 are to be classified as follows:

(a) mixtures of two or more of the products of the same heading are to be classified in that heading;

(b) mixtures of two or more of the products of different headings are to be classified in heading 0910.

The addition of other substances to the products of headings 0904 to 0910 [or to the mixtures referred to in paragraph (a) or (b) above] shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those heading. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 2103.

2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 1211.

SUPPLEMENTARY NOTES

(1)Heading 0901 includes coffee in powder form.

(2) "Spice" means a group of vegetable products (including seeds, etc.), rich in essential oils and aromatic principles, and which, because of their characteristic taste, are mainly used as condiments. These products may be whole or in crushed or powdered form.

(3)The addition of other substances to spices shall not affect their inclusion in spices provided the resulting mixtures retain the essential character of spices and spices also include products commonly known as "masalas".

Decaffeinated:

Tariff Item

Description of goods

Unit

Rate of duty

Standard

Preferential Areas

(1)

(2)

(3)

(4)

(5)

0901

COFFEE, WHETHER OR NOT ROASTED OR DACAFFEINATBD; COFFEE HUSKS AND SKINS; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION

- Coffee, not roasted:

0901 11

-- Not decaffeinated:

-- Arabica plantation:

0901 1111

--- A Grade

kg.

100%

100% less 13 paise per kg.

0901 11 12

-- - B Grade

kg.

100%

100% less 13 paise per kg.

0901 11 13

-- - C Grade

kg.

100%

100% less 13 paise per kg.

0901 11 19

-- - Other

kg.

100%

100% less 13 paise per kg.

-- Arabica cherry:

0901 11 21

-- - AB Grade

kg.

100%

100% less 13 paise per kg.

0901 11 22

--- PB Grade

kg.

100%

100% less 13 paise per kg.

0901 11 23

-- C Grade

kg.

100%

100% less 13 paise per kg.

0901 11 24

-- - B/B/B Grade

kg.

100%

100% less 13 paise per kg.

0901 11 29

-- - Other

kg.

100%

100% less 13 paise per kg.

-- Rob Parchment :

0901 11 31

-- - AB Grade

kg.

100%

100% less 13 paise per kg.

0901 11 32

-- PB Grade

kg.

100%

100% less 13 paise per kg.

0901 11 33

-- -. C Grade

kg.

100%

100% less 13 paise per kg,

0901 11 39

-- - Other

kg.

100%

100% less 13 paise per kg.

-- Rob cherry:

0901 11 41

-- - AB Grade

kg.

100%

100% less 13 paise per kg.

0901 11 42

-- PB Grade

kg.

100%

100% less 13 paise per kg.

0901 1143

-- - C Grade

kg.

100%

100% less 13 paise per kg.

0901 11 44

-- - B/B/B Grade

kg.

100%

100% less 13 paise per kg.

0901 11 45

--- Bulk

kg.

100%

100% less 13 paise per kg.

0901 11 49

--- Other

kg.

100%

100% less 13 paise per kg.

0901 11 90

-- Other

kg.

100%

100% less 13 paise per kg.

0901 12 00

- Decaffeinated

kg.

100%

100% less l3 paise per kg.

- Coffee, roasted:

0901 21

- No decaffeinated:

0901 21 10

-- In bulk packing

kg.

100%

100% less 13 paise per kg.

0901 21 90

-- Other

kg.

100%

100% less 13 paise per kg.

0901 22

- Decaffeinated:

0901 22 10

-- In bulk packing

kg.

100%

100% less 13 paise per kg.

0901 22 90

-- Other

kg.

100%

100% less 13 paise per kg.

0901 90

- Other:

0901 90 10

-- Coffee husks and skins

kg.

100%

100% less 13 paise per kg.

0901 90 20

-- Coffee substitutes containing coffee

kg.

100%

100% less 13 paise per kg.

0901 90 90

-- Other

kg.

100%

100% less 13 paise per kg.

0902

TEA, WHETHER OR NOT FLAVOURED

0902 10

- Green tea (not fermented) in immediate packings of a content not exceeding 3 kg :

0902 10 10

-- Content not exceeding 2kg .

kg.

100%

100% less 26 paise per kg.

0902 10 20

-- Content exceeding 25 g. but not exceeding 1 kg.

kg.

100%

100% less 26 paise per kg.

0902 10 30

-- Content exceeding 1 kg. but not exceeding 3 kg,

kg.

100%

100% less 26 paise per kg.

0902 10 90

-- Other

kg.

100%

100% less 26 paise per kg.

0902 20

- Other green tea (not fermented):

0902 20 10

-- Green tea in packets with contents exceeding3 kg. but not exceeding 20 kg.

kg.

100%

100% less 26paise per kg.

0902 20 20

-- Green tea in bulk

kg.

100%

100% less 26 paise per kg.

0902 20 30

-- Green tea agglomerated in forms such as ball, brick and tablets

kg.

100%

100% less 26 paise per kg.

0902 20 40

-- Green tea waste

kg.

100%

100% less 26 paise per kg.

0902 20 90

-- Other

kg,

100%

100% less 26 paise per kg.

0902 30

- Black tea (fermented) and partly fermentea tea in immediate packings of a content not exceeding 3 kg.

0902 30 10

-- Content not exceeding 25 g.

kg.

100%

100% less 26 paise per kg.

0902 30 20

-- Content exceeding 25 g. but not exceeding 1 kg.

kg.

100%

100% less 26 paise per kg.

0902 30 30

-- Content exceeding 1 kg. but not exceeding 3 kg.

kg.

100%

100% less 26 paise per kg.

0902 30 90

-- Other

kg.

100%

100% less 26 paise per kg.

0902 40

- Other black tea (fermented) and other partly fermented tea:

0902 40 10

-- Content exceeding 3 kg. but not exceeding 20 kg.

kg.

100%

100% less 26 paise per kg.

0902 40 20

-- Black tea, leaf in bulk

kg.

100%

100% less 26 paise per kg.

0902 40 30

-- Black tea, dust in bulk

kg.

100%

100% less 26 paise per kg.

0902 40 40

-- Tea bags

kg.

100%

100% less 26 paise per kg.

.0902 40 50

-- Black tea, agglomerated in forms such as ball, brick and tablets

kg.

100%

100% less 26 paise per kg.

0902 40 60

-- Black tea, waste

kg.

100%

100% less 26 paise per kg.

0902 40 90

-- Other

kg,

100%

100% less 26 paise per kg.

0903 00 00

MATE

kg.

30%

30% less 26 paise per kg.

0904

PEPPER OF THE GENUS PIPER; DRIED OR CRUSHED OR GROUND FRUITS OF THE GENUS CAPSICUM OR OF THE GENUS PLMENTA

- Pepper :

090411

- Neither crushed nor ground:

0904 11 10

-- Pepper, long

kg.

70%

62.5%

0904 11 20

-- Light black pepper

kg.

70%

62,5%

0904 11 30

-- Black pepper, garbled

kg.

70%

62.5%

0904 11 40

-- Black pepper ungarbled

kg.

70%

62.5%

0904 11 50

-- Green pepper, dehydrated

kg.

70%

62.5%

0904 11 60

--- Pepper pinheads

kg.

70%

62.5%

0904 11 70

-- Green pepper, frozen or dried

kg.

70%

62.5%

0904 11 80

-- Pepper other than green, frozen

kg.

70%

62.5%

0904 1 1 90

-- Other

kg.

70%

62.5%

0904 12 00

-- Crushed or ground

kg.

70%

62.5%

0904 20

- Fruits of the genus Capsicum or of the genus Pimento, dried or crushed or ground:

0904 20 10

... Chilly

kg.

70%

-

0904 20 20

-- Chilly powder

kg.

70%

-

0904 20 30

-- Fruits of the genus capsicum

kg.

70%

,

0904 20 40

--- Chilly seed

kg.

70%

-

0904 20 50

-- Jamaica pepper

kg.

70%

-

0904 20 90

-- Other

kg.

70%

-

0905

VANILLA

090500

- Vanilla:

0905 00 10

-- Bean

kg.

30%

-

0905 00 20

-- Powder

kg.

30%

-

09050090

-- Other

kg.

30%

-

0906

CINNAMON AND CINNAMON-TREE FLOWERS

090610

- Neither crushed nor ground:

0906 10 10

-- Cassia

kg.

30%

22.5%

0906 10 20

-- Cinnamon bark

kg.

30%

22.5%

0906 10 30

-- Cinnamon tree flowers

kg.

30%

22.5%

0906 10 90

-- Other

kg.

30%

22.5%

09062000

- Crushed or ground

kg.

30%

22.5%

0907

CLOVES (WHOLE FRUIT, CLOVES AND STEMS)

- Cloves (whole fruit, cloves and stems):

09070010

-- Extracted

kg.

70%

62.5%

0907 00 20

-- Not extracted (other than stem)

kg.

70%

62.5%

0907 00 30

-- Stems

kg.

70%

62.5%

0907 00 90

-- Other

kg.

70%

62.5%

0908

NUTMEG, MACE AND CARDAMOMS

090810

- Nutmeg:

0908 10 10

-- In shell

kg.

30%

22.5%

09081020

-- Shelled

kg.

30%

22.5%

0908 20 00

- Mace

kg.

30%

-

090830

- Cardamoms:

0908 30 10

-- Large (amomum)

kg.

70%

62.5%

0908 30 20

--- Small (elettaria), alleppey green

kg.

70%

62.5%

0908 30 30

-- Small, coorg green

kg.

70%

62.5%

0908 30 40

-- Small, bleached, half-bleached or bleachable

kg.

70%

62.5%

0908 30 50

-- Small, seeds

kg.

70%

62.5%

0908 30 60

-- Small (mixed)

kg.

70%

62.5%

0908 30 70

-- Powder

kg.

70%

62.5%

0908 30 90

-- Other

kg.

70%

62.5%

0909

SEEDS OF ANISE, BADIAN, FENNEL, CORIANDER, CUMIN OR CARAWAY; JUNIPER BERRIES

090910

- Seeds of anise or badian;

-- Seeds of anise:

0909 10 1 1

--- Of seed quality

kg.

30%

-

0909 10 19

-- Other

kg.

30%

-

-- Seeds of badian:

09091021

---- Of seed quality

kg.

30%

-

0909 10 29

--- Other

kg.

30%

-

0909 20

- Seeds of coriander:

090920 10

-- Of seed quality

kg.

30%

-

0909 20 90

-- Other

kg.

30%

-

0909 30

- Seeds of cumin:

-- Cumin, black :

0909 30 1 1

.... Of seed quality

kg.

30%

-

0909 30 19

---- Other

kg.

30%

-

-- Cumin, other than black:

0909 30 21

-- - Of seed quality

kg.

30%

-

0909 30 29

-- Other

kg.

30%

-

090940

- Seeds of caraway:

09094010

-- Of seed quality

kg.

30%

-

0909 40 90

-- Other

kg.

30%

-

090950

- Seeds of fennel; Juniper berries:

-- Fennel seeds:

0909 50 1 1

--- Of seed quality

kg.

30%

-

0909 50 19

-- - Other

kg.

30%

-

-- Juniper berries:

09095021

--- Of seed quality

kg.

30%

-

0909 50 29

-- - Other

kg.

30%

-

0910

GINGER, SAFFRON; TURMERIC (CURCUMA),THYME, BAY LEAVES, CURRY AND OTHER SPICES

0910 10

- Ginger:

0910 10 10

-- Fresh

kg.

30%

-

0910 1020

-- Dried, unbleached

kg.

30%

-

0910 1030

-- Dried, bleached

kg.

30%

-

0910 1040

-- Powder

kg.

30%

-

0910 1090

-- Other

kg.

30%

-

091020

- Saffron :

091020 10

-- Saffron stigma

kg.

30%

-

09102020

-- Saffron stamen

kg.

30%

-

09102090

-- Other

kg.

30%

-

091030

- Turmeric (Curcuma):

091030 10

-- Fresh

kg.

30%

-

09103020

-- Dried

kg.

30%

-

0910 30 30

-- Powder

kg.

30%

-

09103090

-- Oilier

kg.

30%

-

091040

- Thyme; bay leaves:

091040 10

-- Tejpat (leaves of cassia lignea)

kg.

30%

-

09104020

-- Thymes, not elsewhere specified or included

kg.

30%

-

09104030

-- Bay leaves, not elsewhere specified or included

kg.

30%

-

09105000

- Curry

kg.

30%

-

- Other spices:

091091 00

- Mixtures referred to in Note 1 (b) to this Chapter

kg.

30%

-

091099

- Other:

-- Seed:

091099 11

-- Cercry

kg.

30%

-

091099 12

-- Fenugreek

kg.

30%

-

091099 13

--- Dill

kg.

30%

-

09109914

-- Ajwain

kg.

30%

-

091099 15

-- Cassia torea

kg.

30%

-

09109919

-- - Other

kg.

30%

-

-- Powder:

09109921

---- Cassia

kg.

30%

-

09109922

-- Cumin

kg.

30%

-

09109923

-- - Celery

kg.

30%

-

09109924

-- Fenugreek

kg.

30%

-

09109925

-- - Dill

kg.

30%

-

09109926

-- Poppy

kg.

30%

-

09109927

-- Mustard

kg.

30%

-

09109929

-- - Other

kg.

30%

-- Husk:

09109931

--- Cardamom

kg.

30%

-

09109939

-- Other

kg.

30%

-

09109990

-- Other

kg.

30%

"




Save Judgments// Add Notes // Store Search Result sets // Organize Client Files //