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TypeBare Act JurisdictionCentral Government

Customs Tariff (Amendment) Act, 2003 Chapter XXX

Pharmaceutical Products

~9 min read
https://sooperkanoon.com/act/31226

Bare act section · Research

About this section

Customs Tariff (Amendment) Act, 2003 Chapter XXX is part of Customs Tariff (Amendment) Act, 2003 - Pharmaceutical Products. 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 30

PHARMACEUTICAL PRODUCTS

NOTES

1. This Chapter does not cover:

(a) foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV);

(b) plasters specially calcined or finely, ground for use in dentistry (heading 2520);

(c) aqueous distillates or aqueous solutions of essential oil, suitable for medicinal uses (heading 3301);

(d) preparations of headings 3303 to 3307, even if they have therapeutic or prophylactic properties;

(e) soap or other products of heading 3401 containing added medicaments;

(f) preparations with a basis of plaster for use in dentistry (heading 3407); or

(g) blood albumin not prepared for therapeutic or prophylactic uses (heading 3502).

2. For the purposes of heading 3002, the expression "modified immunological products" applies only to monoclonal antibodies (MABs), antibody fragments, antibody conjugates and antibody fragment conjugates.

3. For the purposes of headings 3003 and 3004 and of Note 4(d) to this Chapter, the following are to be treated:

(a) as unmixed products:

(1) unmixed products dissolved in water;

(2) all goods of Chapter 28 or 29; and

(3) simple vegetable extracts of heading 1302, merely standardised or dissolved in any solvent;

(b) as products which have been mixed:

(1) colloidal solutions and suspensions (other than colloidal sulphur);

(2) vegetable extracts obtained by the treatment of mixture of vegetable materials; and

(3) salts and concentrates obtained by evaporating natural mineral waters.

4. Heading 3006 applies only to the following, which are to be classified in that heading and in no other heading of this Schedule----

(a) sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure;

(b) sterile laminaria and sterile laminaria tents;

(c) sterile absorbable surgical or dental haemostatics;

(d) opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses;

(e) blood-grouping reagents;

(f) dental cements and other dental fillings; bone reconstruction cements;

(g) first-aid boxes and kits;

(h) chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides;

(i) gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments ; and

(j) waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf-life.

Tariff Item

Description of goods

Unit

Rate of duty

Standard

Preferential Areas

(1)

(2)

(3)

(4)

(5)

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

300110

Glands and other organs, dried, whether or not powdered :

30011010

--- Pancreatin and dried powder of pancreas

kg.

30%

20%

--- Other :

30011091

---- Powdered

kg.

30%

20%

30011099

---- Other

kg.

30%

20%

300120

- Extracts of glands or other organs or of their secretions :

30012010

--- Liquid extracts of liver

kg.

30%

20%

30012020

--- Liver extracts, dry

kg.

30%

20%

30012030

--- Snake venom

kg.

30%

20%

30012090

--- Other

kg.

30%

20%

300190

- Other :

30019010

---- Of human origin

kg.

30%

20%

--- Other :

30019091

---- Heparin and its salts

kg.

30%

20%

30019099

--- Other

kg.

30%

20%

3002

human blood; 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; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products

300210

- Antisera and other blood fractions and modified imMUnological products, whether or not obtained by means of biotechnological processes :

--- Antisera :

30021011

---- For diptheria

kg.

30%

20%

30021012

---- For tetanus

kg.

30%

20%

30021013

---- For rabies

kg.

30%

20%

30021014

---- For snake venom

kg.

30%

20%

30021019

---- Other

kg.

30%

20%

30021020

--- Hemoglobin blood globulins and serum globulins

kg.

30%

20%

--- Other :

30021091

---- Of human origin

kg.

30%

20%

30021099

---- Other

Kg.

30%

20%

300220

- Vaccines for human medicine :

--- Single vaccines :

30022011

---- For cholera and typhoid

kg.

30%

20%

30022012

---- For hepatitis

kg.

30%

20%

30022013

---- For tetanus

kg.

30%

20%

30022014

---- For polio

kg.

30%

20%

30022015

---- For tuberculosis

kg.

30%

20%

30022016

---- For rabies

kg.

30%

20%

30022017

---- For Japanese encephalitis

kg.

30%

20%

30022018

---- For whopping cough (pertusis)

kg.

30%

20%

30022019

---- Other

kg.

30%

20%

--- Mixed vaccines :

30022021

---- For diphtheria, pertusis and tetanus (DPT)

kg.

30%

20%

30022022

---- For diphtheria and tetanus (DT)

kg.

30%

20%

30022023

---- For measles, mumps and rubella (MMR)

kg.

30%

20%

30022024

---- For typhoid-paratyphoid (TAB) or typhoid-paratyphoid-cholera (TABC)

kg.

30%

20%

30022029

---- Other

kg.

30%

20%

30023000

- Vaccines for veterinary medicine

kg.

30%

20%

300290

- Other :

30029010

--- Human blood

kg.

30%

20%

30029020

--- Animal blood prepared for therapeutic, prophylactic or diagnostic uses

kg.

30%

20%

30029030

--- Cultures of micro-organisms (excluding yeast)

kg.

30%

20%

30029040

--- Toxins

kg.

30%

20%

30029090

--- Other

kg.

30%

20%

3003

medicaments (excluding goods of heading 3002, 3005 or 3006) 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

30031000

- Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives

kg.

30%

20%

30032000

- Containing other antibiotics

kg.

30%

20%

- Containing hormones or other products of heading 2937 but not containing antibiotics :

30033100

-- Containing insulin

kg.

30%

20%

30033900

-- Other

kg.

30%

20%

30034000

- Containing alkaloids or derivatives thereof but not containing hormones or other products of heading 2937 or antibiotics

kg.

30%

20%

300390

- Other :

---- Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems medicaments :

30039011

---- Of Ayurvedic system

kg.

30%

20%

30039012

---- Of Unani system

kg.

30%

20%

30039013

---- Of Siddha system

kg

30%

20%

30039014

---- Of Homoeopathic system

kg.

30%

20%

30039015

---- Of Bio-chemic system

kg.

30%

20%

---- Menthol crystals and milk of magnesia :

30039021

---- Menthol crystals

kg.

30%

20%

30039022

---- Milk of magnesia

kg.

30%

20%

--- Bovine albumin and drugs of animal origin, merbromine national formulary XII (mercurochrome). calcium sennoside, anaesthetic agents used in human or veterinary medicine or surgery, aluminium hydroxide gel :

30039031

---- Bovine albumin and drugs of animal origin

kg.

30%

20%

30039032

---- Merbromine national formulary XII (mercurochrome)

kg.

30%

20%

30039033

---- Calcium sennoside

kg.

30%

20%

30039034

---- Anaesthetic agents used in human or veterinary medicine or surgery

kg.

30%

20%

30039035

---- Aluminium hydroxide gel

kg.

30%

20%

30039090

--- Other

kg.

30%

20%

3004

medicaments (excluding goods of heading 3002, 3005 or 3006) 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

300410

- Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives :

30041010

--- Penicillins

kg.

30%

20%

30041020

--- Ampicillin

kg.

30%

20%

30041030

--- Amoxycillin

kg.

30%

20%

30041040

--- Becampicillin

kg.

30%

20%

30041050

--- Cloxacillin

kg.

30%

20%

30041060

--- Ampicillin and cloxacillin combinations

kg.

30%

20%

30041070

--- Streptomycin

kg.

30%

20%

30041090

--- Other

kg.

30%

20%

300420

- Containing other antibiotics :

--- Cephalosporins and their derivatives :

30042011

---- Cefazolin

kg.

30%

20%

30042012

---- Cephalexin

kg.

30%

20%

30042013

---- Ciprofloxacin

kg.

30%

20%

30042014

---- Cefoxitin

kg.

30%

20%

30042019

---- Other

kg.

30%

20%

30042020

--- Sulfonamides and cotrimoxazole

kg.

30%

20%

--- Fluoroquinolanes :

30042031

---- Norfloxacin

kg.

30%

20%

30042032

---- Nalidixic acid

kg.

30%

20%

30042033

---- Ciprofloxacin

kg.

30%

20%

30042034

---- Ofloxacin

kg.

30%

20%

30042039

----- Other

kg.

30%

20%

--- Tetracyclines :

30042041

---- Chlortetracycline

kg.

30%

20%

30042042

---- Oxytetracycline

kg.

30%

20%

30042049

---- Other

kg.

30%

20%

30042050

--- Chloramphenicol

kg.

30%

20%

--- Macralide :

30042061

---- Erythromycin

kg.

30%

20%

30042062

---- Roxithromycin

kg.

30%

20%

30042063

---- Clarithromycin

kg.

30%

20%

30042064

---- Azithromycin

kg.

30%

20%

30042069

---- Other

kg.

30%

20%.

30042070

---- Cefadroxil

kg.

30%

20%

--- Other :

30042091

---- Isoniazid

kg.

30%

20%

30042092

---- Rifampicin

kg.

30%

20%

30042093

---- Pyraz in amide

kg.

30%

20%

30042094

---- Ethambutol

kg.

30%

20%

30042095

---- Clindamycin

kg.

30%

20%

30042096

---- Vancomycin

kg.

30%

20%

30042097

---- Polymyxin B and colistin

kg.

30%

20%

30042099

---- Other

kg.

30%

20%

- Containing hormones or other products of heading 2937 but not containing antibiotics :

300431

-- Containing insulin :

30043l 10

--- Insulin injection

kg.

30%

20%

30043190

--- Other

kg.

30%

20%

30043200

-- Containing corticosteroid hormones, their derivatives and structural analogues

kg.

30%

20%

300439

-- Other :

--- Pituitary hormones; prednisolone; dexamethasone; danazol; other progestogen and oestogen group hormones:

30043911

---- Pituitary hormones

kg.

30%

20%

30043912

---- Prednisolone

kg.

30%

20%

30043913

---- Dexamethasone

kg.

30%

20%

30043914

---- Danazol

kg.

30%

20%

30043919

---- Other progestogen and oestogen group hormones

kg.

30%

20%

--- Gonadotrophins and luteinising hormone :

30043921

---- Gonadotrophins

kg.

30%

20%

30043922

---- Luteinising hormone

kg.

30%

20%

30043990

--- Other

kg.

30%

20%

300440

- Containing alkaloids or derivatives thereof but not containing hormones, other products of heading 2937 or antibiotics :

30044010

--- Atropin and salts thereof

kg.

30%

20%

30044020

--- Caffein and salts thereof

kg.

30%

20%

30044030

--- Codeine and its derivatives, with or without ephedrine hydrochloride

kg.

30%

20%

30044040

--- Ergot preperations, ergotamine and salts thereof

kg.

30%

20%

30044050

--- Papaverine hydrochloride

kg.

30%

20%

30044060

--- Bromohexin and solbutamol

kg.

30%

20%

30044070

--- Theophylline and ephedrine

kg.

30%

20%

30044090

--- Other

kg.

30%

20%

300450

- Other medicaments containing vitamins or other products of heading 2936 :

30045010

--- Heamatinics and erythropoietin preparations

kg.

30%

20%

30045020

--- Preparations of minerals and their supplements

kg.

30%

20%

--- Preparations of vitamins :

30045031

---- of vitamin A

kg.

30%

20%

30045032

---- Of vitamin B1 and B2 and salts thereof

kg.

30%

20%

30045033

---- Of vitamin B9

kg.

30%

20%

30045034

---- Of vitamin B12

kg.

30%

20%

30045035

---- Of vitamin C

kg.

30%

20%

30045036

---- Of vitamin D

kg.

30%

20%

30045037

---- Of vitamin E

kg.

30%

20%

30045039

---- Other

kg.

30%

20%

30045090

--- Other

kg.

30%

20%

300490

- Other :

--- Ayurvedic, Unani, Homoeopathic, Siddha or Bio-chemic systems medicaments, put up for retail sale :

30049011

---- Of Ayurvedic system

kg.

30%

20%

30049012

---- Of Unani system

kg.

30%

20%

30049013

---- Of Siddha system

kg.

30%

20%

30049014

---- Of Homoeopathic system

kg.

30%

20%

30049015

---- Of Bio-chemic system

kg.

30%

20%

--- Anthelmintics drugs; antiamoebic and other antiprotozal drugs; antifungal drugs :

30049021

---- Anthelmintics and preparations thereof

kg.

30%

20%

30049022

---- Metronidazole

kg.

30%

20%

30049023

---- Tinidazole

kg.

30%

20%

30049024

---- Secnidazole

kg.

30%

20%

30049025

---- Diluxamide furoate

kg.

30%

20%

30049026

---- Sodium stibogluconate

kg.

30%

20%

30049027

---- Pentamidine

kg.

30%

20%

30049029

---- Other

kg.

30%

20%

--- Antihistaminics drugs; antacids preparations; antiulcer drugs; antlemitics and other gastrointestinal drugs :

30049031

---- Promethazine, chlorphcniramine, astemizole and ceteirizine

kg.

30%

20%

30049032

---- Sodium bicarbonate, magnesium hydroxide (milk of magnesia), magnesium carbonate, magnesium trisilicate, aluminium hydroxide gel, magaldarate and combinations thereof

kg.

30%

20%

30049033

---- Cimetidine, rantidine, nizatidine and roxatidine

kg.

30%

20%

30049034

---- Omeprazole and lansoprazole

kg.

30%

20%

30049035

---- DicycEomine, metoclopramide and dexame thasone and ondansetron

kg.

30%

20%

30049036

---- Chenodiol and ursodiol

kg.

30%

20%

30049039

---- Other

kg.

30%

20%

--- Anticancer drugs :

30049041

---- Cyclophosphamide

kg.

30%

20%

30049042

---- Methotrexate, 5-fluorouracil(5-FU) and ftorafur

kg.

30%

20%

30049043

---- Bincristine and vinblastine

kg.

30%

20%

30049044

---- Paclitaxel and docetaxel

kg.

30%

20%

30049045

---- Etoposide

kg.

30%

20%

30049046

---- Actjnomycin D Dactinomycin and doxorubicin

kg.

30%

20%

30049047

---- L-Asparaginase, 9isplatin and carboplatin

kg.

30%

20%

30049048

---- Tamoxifen

kg.

30%

20%

30049049

---- Other

kg.

30%

20%

--- Antitubercular drugs; antiieprotic drugs; antimalarial drugs :

30049051

----- Isoniazid

kg.

30%

20%

30049052

---- Rifampicin

kg.

30%

20%

30049053

---- Pyrazinamide and ethambutol

kg.

30%

20%

30049054

---- Streptomycin

kg.

30%

20%

30049055

---- Dapsone (DDS), acedapsone (DADDS), solopsone and clofazimine

kg.

30%

20%

30049056

---- Chloroquine, amodiaquine, mefloquine, quinine, chloroguamide, pyrimethamine

kg.

30%

20%

30049057

---- Other antitubercular drugs

kg.

30%

20%

30049058

---- Other antiieprotic drugs

kg.

30%

20%

30049059

---- Other antimalarial drugs

kg.

30%

20%

--- Nonsteroidal antiinflammatory, analgesics and antipyratic drugs ;

30049061

---- Analgin with or without other compounds such as paracetamol

kg.

30%

20%

30049062

---- Acetyl salicylic acid (aspirin) and formulations thereof

kg.

30%

20%

30049063

---- Ibuprofen with or without paracetamol or other compounds

kg.

30%

20%

30049064

---- Oxyphen butazone, phenyl butazone and formulations thereof

kg.

30%

20%

30049065

---- Indomethacin

kg.

30%

20%

30049066

---- Mepnenamic acid, dactofenac sodium, piroxicam, tenoxicam and meloxicam

kg.

30%

20%

30049067

---- Ketorolac, nimesulide, nabumetone and nefopam

kg.

30%

20%

30049069

---- Other

kg.

30%

20%

--- Antihyperlensive drugs :

30049071

---- Captopril, enalapril, lisinopril, perindopril and ramipril

kg.

30%

20%

30049072

---- Verapamil, nifedipine, amlodipine and lacidipine

kg.

30%

20%

30049073

---- Losartan

kg.

30%

20%

30049074

---- Propranolol, metoprolol, atenolol and labetalol

kg.

30%

20%

30049075

---- Prazosin, terazosin, phentolamine and phenoxybenzamine

kg.

30%

20%

30049076

---- Clondine, methyldopa

kg.

30%

20%

30049077

---- Hydralazine, minoxidil and diazoxide

kg.

30%

20%

30049079

---- Other

kg.

30%

20%

--- Antiepiliptic drugs; sulfa drugs not elsewhere specified or included, preparations of enzymes; veterinary medicinal preparations, not for human use, not elsewhere specified or included; oral rehydration salts; antibacterial formulations not elsewhere specified or included, sedatives and tranquilizers :

30049081

---- Phenobarbitone, mephobarbitone, primidone, phenytoin, carbamazepine, ethosuccimide, valporic acid (sodium valporate), diazepam, lamotrigine, gabapentin, bigabatrin, phenacemide, trimethadione and acetazolamide

kg.

30%

20%

30049082

---- Other antiepileptic drugs

kg.

30%

20%

30049083

---- Sulpha drugs not elsewhere specified or included

kg.

30%

20%

30049084

---- Preparations of enzymes

kg.

30%

20%

30049085

---- Veterinary medicinal preparations, not for human use, not elsewhere specified or included

kg,

30%

20%

30049086

---- Oral rehydration salts

kg.

30%

20%

30049087

---- Antibacterial formulations, not elsewhere specified or included

kg.

30%

20%

30049088

---- Sedatives

kg.

30%

20%

30049089

---- Tranquilizers

kg.

30%

20%

--- Other :

30049091

---- Salbutamol, terbutaline, ephedrine, salmeterol and methyl xanthimes

kg.

30%

20%

30049092

---- Plasma expanders

kg.

30%

20%

30049093

---- Chloropheniramine maleate, with or without other compounds (excluding steriods and alkaloids)

kg.

30%

20%

30049094

---- Theophylline, aminophylline and other broncho dilators

kg.

30%

20%

30049095

---- Carcino-chemotherapeutic drugs not elsewhere specified or included

kg.

30%

20%

30049099

----- Other

kg.

30%

20%

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

300510

- Adhesive dressings and other articles having an adhesive layer :

30051010

--- Adhesive guaze

kg.

30%

-

30051020

--- Adhesive tape

kg.

30%

-

30051090

--- Other

kg.

30%

-

300590

- Other :

30059010

--- Cotton wool, medicated

kg.

30%

-

30059020

--- Poultice of kaolin

kg.

30%

-

30059030

--- Lint, medicated

kg.

30%

-

30059040

--- Bandages

kg.

30%

-

30059050

--- Burn therapy dressing soaked in protective gel

kg.

30%

-

30059060

--- Micro pores surgical tapes

kg.

30%

-

30059070

--- Corn removers and callous removers

kg.

30%

-

30059090

--- Other

kg.

30%

-

3006

pharmaceutical goods specified in note 4to this chapter

300610

- Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics:

30061010

--- Sterile, surgical catgut and similar sterile suture materials and sterile tissue adhesives for surgical wound closure

kg.

30%

30061020

--- Sterile laminaria and sterile laminaria tents and sterile absorbable surgical or dental haemostatics

kg.

30%

-

30062000

- Blood grouping reagents

kg.

30%

-

30063000

- Opacifying preprations for X-ray examinations; diagnostic reagents designed to be administered to the patient

kg.

30%

30064000

- Dental cements and other dental fillings; bone reconstruction cements

kg.

30%

-

30065000

- First-aid boxes and kits

kg.

30%

-

300660

- Chemical contraceptive preparations based on hormones, or other products of heading 2937 or on spermicides :

30066010

--- Based on hormones

kg.

Free

-

30066020

--- Based on other products of heading 2937

kg.

Free

-

30066030

--- Based on spermicides

kg.

Free

-

30067000

- Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments

kg.

30%

30068000

- Waste pharmaceuticals

kg.

30%

Frequently asked questions

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

Section Chapter XXX of the Customs Tariff (Amendment) Act, 2003 (Pharmaceutical Products) 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 XXX?

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

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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