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TypeBare Act JurisdictionCentral Government

Customs Tariff (Amendment) Act, 2003 Chapter XII

Oil Seeds and Oleaginous Fruits, Miscellaneous Grains, Seeds and Fruit; Industrial or Medicinal Plants; Straw and Fodder

~6 min read
https://sooperkanoon.com/act/31206

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About this section

Customs Tariff (Amendment) Act, 2003 Chapter XII is part of Customs Tariff (Amendment) Act, 2003 - Oil Seeds and Oleaginous Fruits, Miscellaneous Grains, Seeds and Fruit; Industrial or Medicinal Plants; Straw and Fodder. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Section Text

CHAPTER 12

OIL SEEDS AND OLEAGINOUS FRUITS, MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

NOTES

1. Heading 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 0801 or 0802 or to olives (Chapter 7 or Chapter 20).

2. Heading 1208 applies not only to non-defatted flours and meats but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 2304 to 2306.

3. For the purposes of heading 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seedr, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as "seeds of a kind used for sowing".

Heading 1209 does not, however, apply to the following even if for sowing :

(a) leguminous vegetables or sweet corn (Chapter 7);

(b) spices or other products of Chapter 9;

(c) cereals (Chapter 10); or

(d) products of headings 1201 to 1207 or 1211.

4. Heading 1211 applies, inter alia,, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.

Heading 1211 does not, however, apply to :

(a) medicaments of Chapter 30;

(b) perfumery, cosmetic or toilet preparations of Chapter 33; or

(c) insecticides, fungicides, herbicides, disinfectants or similar products of heading 3 808.

5. For the purposes of heading 1212, the term "seaweeds and other algae" does not include:

(a) dead single-cell micro-organisms of heading 2102;

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

SUB-HEADING NOTE

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

Tariff Item

Description of goods

Units

Rate of duty

Standard

Preferential Areas

(1)

(2)

(3)

(4)

(5)

1201

SOYA BEANS, WHETHER OR NOT BROKEN

1201 00

- Soya beans, whether or not broken:

1201 00 10

-- Of seed quality

kg.

30%

20%

1201 00 90

-- Other

kg.

30%

20%

1202

GROUND-NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN

1202 10

- In shell:

-- H.P.S:

1202 10 11

-- Of seed quality

kg.

30%

20%

1202 10 19

--- Other

kg.

30%

20%

-- Other:

1202 1091

-- Of seed quality

kg.

30%

20%

1202 1099

--- Other

kg.

30%

20%

1202 20

- Shelled, whether or not broken:

120220 10

-- Kernels, H.P.S.

kg.

30%

20%

12022090

-- Other

kg.

30%

20%

1203 00 00

COPRA

kg.

70%

60%

1204

LINSEED, WHETHER OR NOT BROKEN

1204 00

- Linseed, whether or not broken:

120400 10

-- Of seed quality

kg.

30%

20%

12040090

-- Other

kg.

30%

20%

1205

RAPE OR COLZA SEEDS, WHETHER OR NOT BROKEN

1205 1000

- Low erucic acid rape or colza seeds

kg.

30%

20%

1205 90 00

- Other

kg.

30%

20%

1206

SUNFLOWER SEEDS, WHETHER OR NOT BROKEN

1206 00

- Sunflower seeds, whether or not broken:

1206 00 10

-- Of seed quality

kg.

30%

20%

1206 00 90

-- Other

kg.

30%

20%

1207

OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN

1207 10

- Palm nuts and kernels:

1207 10 10

-- Of seed quality

kg.

30%

20%

1207 10 90

-- Other

kg.

30%

20%

120720

- Cotton seeds:

120720 10

-- Of seed quality

kg.

30%

20%

1207 20 90

-- Other

kg.

30%

20%

1207 30

- Castor oil seeds:

1207 30 10

-- Of seed quality

kg.

30%

20%

1207 30 90

-- Other

kg.

30%

20%

1207 40

- Sesamum seeds:

120740 10

--- Of seed quality

kg.

30%

20%

12074090

-- Other

kg.

30%

20%

1207 50

- Mustard seeds:

120750 10

-- Of seed quality

kg.

30%

20%

12075090

-- Other

kg.

30%

20%

1207 60

- Safflower seeds:

120760 10

-- Of seed quality

kg.

30%

20%

1207 60 90

-- Other

kg.

30%

20%

- Other :

120791 00

-- Poppy seeds

kg.

70%

60%

1207 99

- Other

120799 10

-- Ajams

kg.

30%

20%

1207 99 20

-- Mango kernel

kg.

30%

20%

1207 99 30

-- Niger seed

kg.

30%

20%

12079940

-- Kokam

kg.

30%

20%

1207 99 90

-- Other

kg.

30%

20%

1208

FLOURS AND MEALS OF OIL SEEDS OR OLEAGINOUS FRUITS, OTHER THAN THOSE OF MUSTARD

1208 1000

- Of soya beans

kg.

30%

-

1208 90 00

- Other

kg.

30%

-

1209

SEEDS, FRUIT AND SPORES, OF A KIND USED FOR SOWING

1209 10 00

- Sugar beet seed - Seeds of forage plants:

kg.

30%

120921 00

-- Lucerne (alfalfa) seed

kg.

30%

-

1209 22 00

-- Clover (Trifolium spp.) seed

kg.

30%

-

12092300

-- Fescue seed

kg.

30%

-

12092400

-- Kentucky blue grass (Poa pratensis L.) seed

kg.

30%

-

1209 25 00

-- Rye grass (Loliutn multiflorum Lam., Lolium perenne L.) seed

kg.

30%

"

1209 26 00

-- Timothy grass seed

kg.

30%

-

1209 29

- Other:

120929 10

-- Australian lupin seeds

kg.

30%

-

1209 29 90

-- Other

kg.

30%

-

1209 30 00

- Seeds of herbaceous plants cultivated principally for their flowers

kg.

30%

"

- Other:

120991

-- Vegetable seeds:

120991 10

-- Of Cabbage

kg.

10%

-

120991 20

-- Of Cauliflower

kg.

10%

-

120991 30

-- Of Onion

kg.

10%

-

120991 40

-- Of Pea

kg.

10%

-

1209 91 50

... Of Radish

kg.

10%

-

1209 91 60

-- Of Tomato

kg.

10%

-

120991 90

-- Other

kg.

10%

-

1209 99

-- Other:

1209 99 10

--- Fruit seeds for planting or sowing

kg.

10%

-

1209 99 90

-- Other

kg.

10%

-

1210

HOP CONES, FRESH OR DRIED, WHETHER OR NOT GROUND, POWDERED OR IN THE FORM OF PELLETS; LUPULIN

1210 1000

- Hop cones, neither ground nor powdered nor in the form of pellets

kg.

30%

-

12102000

- Hop cones, ground, powdered or in the form of pellets; lupulin

kg.

30%

-

1211

PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGIC1DAL OR SIMILAR PURPOSE, FRESH OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED

1211 1000

- Liquorice roots

kg.

30%

-

1211 2000

- Ginseng roots

kg.

30%

-

1211 3000

- Coca leaf

kg.

30%

-

1211 4000

- Poppy straw

kg.

30%

-

1211 90

- Other:

-- Seeds:

1211 90 11

--- Ambrette seeds

kg.

30%

-

1211 90 12

-- Nuxvomica, dried ripe seeds

kg.

30%

-

1211 90 13

-- Psy Ilium seed (isobgul)

kg.

30%

-

1211 90 14

--- Neem seed

kg.

30%

-

1211 90 15

-- Jojoba seed

kg.

30%

-

1211 90 19

-- Other

kg.

30%

-

-- Leaves, powder, flowers and pods:

1211 9021

.... Belladona leaves

kg.

30%

-

12119022

-- Senna leaves and pods

kg.

30%

-

1211 9023

-- Ncem leaves, powder

kg.

30%

-

1211 9024

-- Gymnema powder

kg.

30%

-

1211 9025

-- Cubeb powder

kg.

30%

-

1211 9026

-- Pyrethrum

kg.

30%

-

1211 9029

-- Other

kg.

30%

-

-- Bark, husk and rind:

1211 9031

-- Cascara sagrada bark

kg.

30%

-

12119032

-- Psyllium husk (isobgul husk)

kg.

30%

-

1211 9033

---- Gamboge fruit rind

kg.

30%

-

1211 9039

.... other

kg.

30%

-

-- Roots and rhizomes:

12119041

--- Belladona roots

kg.

30%

-

12119042

-- Gaiangal rhizomes and roots

kg.

30%

-

1211 9043

-- - Ipecac dried rhizome and roots

kg.

30%

-

1211 9044

-- Serpentina roots (rowwalfia serpentina and other species of rowwalfias)

kg.

30%

"

1211 9045

--- Zedovary roots

kg.

30%

-

1211 9046

-- Kuth root

kg.

30%

-

1211 9047

-- Sarasaparilla roots

kg.

30%

-

1211 9048

-- Sweet flag rhizomes

kg.

30%

-

1211 9049

-- - Other

kg.

30%

-

1211 9050

-- Sandalwood chips and dust

kg.

30%

-

1211 9060

-- Vinca rosea herbs

kg.

30%

-

1211 9070

-- Mint including leaves (all species)

kg.

30%

-

1211 9080

-- Agarwood

kg.

30%

-

-- Other:

1211 9091

---- Cliirata

kg.

30%

-

1211 9092

---- Tukmaria

kg.

30%

-

1211 9093

--- Unab (Indian Jujuba or Chinese dates)

kg.

30%

-

1211 9094

---- Basil, hyssop, rosemary, sage and savory

kg.

30%

-

1211 9095

-- Lovage

kg.

30%

-

1211 9096

-- Gardenia

kg.

30%

-

1211 9099

.... other

kg.

30%

-

1212

LOCUST BEANS, SEAWEEDS AND OTHER ALGAE, SUGAR BEET AND SUGARCANE, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT GROUND; FRUIT STONES AND KERNELS AND OTHER VEGETABLE PRODUCTS (INCLUDING UNROASTED CHICORY ROOTS OF THE VARIETY Ci-chorium intybus sativum)OF A KIND USED PRIMARILY FORHUMAN CONSUMPTION, NOT ELSEWHERE SPECIFIED OR INCLUDED

1212 10

- Locust beans, including locust bean seeds:

1212 10 10

-- Of seed quality

kg.

30%

-

1212 1090

-- Other

kg.

30%

121220

- Seaweeds and other algae:

121220 10

-- Seaweeds

kg.

30%

-

12122090

-- Other algae

kg.

30%

-

121230

- Apricot, peach (including nectarine) or plum stones and kernels:

12123010

-- Apricot kernels

kg.

30%

-

12123090

-- Other

kg.

30%

-

- Other:

121291 00

-- Sugar beet

kg.

30%

-

121299

-- Other:

121299 10

-- Kokam (cocum) flowers

kg.

30%

-

12129920

-- Mohua flowers

kg.

30%

-

12129990

-- Other

kg.

30%

-

12130060

CEREAL STRAW AND HUSKS, UNPREPARED, WHETHER OR NOT CHOPPED, GROUND, PRESSED OR IN THE FORM OF PELLETS

kg.

30%

1214

SWEDES, MANGO LDS, FODDER ROOTS, HAY, LUCERNE (alfalfa), CLOVER, SAINFOIN, FORAGEKALE, LUPINES, VETCHES AND SIMILAR FORAGE PRODUCTS, WHETHER OR NOT IN THE FORM OF PELLETS

1214 1000

- Lucerne (alfalfa) meal and pellets

kg.

30%

-

12149000

- Other

kg.

30%

-

Frequently asked questions

What does Customs Tariff (Amendment) Act, 2003 Chapter XII provide?

Section Chapter XII of the Customs Tariff (Amendment) Act, 2003 (Oil Seeds and Oleaginous Fruits, Miscellaneous Grains, Seeds and Fruit; Industrial or Medicinal Plants; Straw and Fodder) is reproduced on this page as part of the Customs Tariff (Amendment) Act, 2003. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Customs Tariff (Amendment) Act, 2003 Chapter XII?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Customs Tariff (Amendment) Act, 2003 Chapter XII. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

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