CHAPTER 8
EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS
NOTES
5[1. This Chapter does not cover:
(a) inedible nuts or fruits; or
(b) betel nut product known as "Supari" of tariff item 2106 90 30.]
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 ulverizedon (1 [for example], by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate);
(b) to improve or maintain their appearance (1 [for example], 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 | |
| (1) | (2) | (3) | (4) | |
| 0801 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED | |||
| - | Coconuts: | |||
| 0801 11 00 | -- | Desiccated | kg. | Nil |
| 0801 19 | -- | Other: | ||
| 0801 19 10 | --- | Fresh | kg. | Nil |
| 0801 19 20 | --- | Dried | kg. | Nil |
| 0801 19 90 | --- | Other | kg. | Nil |
| - | Brazil nuts: | |||
| 0801 21 00 | -- | In shell | kg. | Nil |
| 0801 22 00 | -- | Shelled | kg. | Nil |
| - | Cashew nuts: | |||
| 0801 31 00 | -- | In shell | kg. | Nil |
| 0801 32 | -- | Shelled: | ||
| 0801 32 10 | --- | Cashew kernel, broken | kg. | Nil |
| 0801 32 20 | --- | Cashew kernel, whole | kg. | Nil |
| 0801 32 90 | --- | Other | kg. | Nil |
| 0802 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED | |||
| - | Almonds: | |||
| 0802 11 00 | -- | In shell | kg. | Nil |
| 0802 12 00 | -- | Shelled | kg. | Nil |
| - | Hazelnuts or filberts (Corylus spp.): | |||
| 0802 21 00 | -- | In shell | kg. | Nil |
| 0802 22 00 | -- | Shelled | kg. | Nil |
| - | Walnuts : | |||
| 0802 31 00 | -- | In shell | kg. | Nil |
| 0802 32 00 | -- | Shelled | kg. | Nil |
| 0802 40 00 | - | Chestnuts (Castanea spp.) | kg. | Nil |
| 0802 50 00 | - | Pistachios | kg. | Nil |
| 2 [0802 60 00 | - | Macadamia nuts | kg. | Nil] |
| 0802 90 | - | Other: | ||
| --- | Betel nuts: | |||
| 0802 90 11 | ---- | Whole | kg. | Nil |
| 0802 90 12 | ---- | Split | kg. | Nil |
| 0802 90 13 | ---- | Ground | kg. | Nil |
| 0802 90 19 | ---- | Other | kg. | Nil |
| 0802 90 90 | --- | Other | kg. | Nil |
| 0803 00 00 | BANANAS, INCLUDING PLAINTAINS, FRESH OR DRIED | kg. | Nil | |
| 0804 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES, AND MANGOSTEENS, FRESH OR DRIED | |||
| 0804 10 | - | Dates: | ||
| 0804 10 10 | --- | Fresh (excluding wet dates) | kg. | Nil |
| 0804 10 20 | --- | Soft (khayzur or wet dates) | kg. | Nil |
| 0804 10 30 | --- | Hard (chhohara or kharek) | kg. | Nil |
| 0804 10 90 | --- | Other | kg. | Nil |
| 0804 20 | - | Figs: | ||
| 0804 20 10 | --- | Fresh | kg. | Nil |
| 0804 20 90 | --- | Other | kg. | Nil |
| 0804 30 00 | - | Pineapples | kg. | Nil |
| 0804 40 00 | - | Avocados | kg. | Nil |
| 0804 50 | - | Guavas, mangoes and mangosteens: | ||
| 0804 50 10 | --- | Guavas, fresh or dried | kg. | Nil |
| 0804 50 20 | --- | Mangoes, fresh | kg. | Nil |
| 0804 50 30 | --- | Mangoes, sliced dried | kg. | Nil |
| 0804 50 40 | --- | Mango pulp | kg. | Nil |
| 0804 50 90 | --- | Other | kg. | Nil |
| 0805 | CITRUS FRUIT, FRESH OR DRIED | |||
| 0805 10 00 | - | Oranges | kg. | Nil |
| 0805 20 00 | - | Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids | kg. | Nil |
| 0805 40 00 | 3 [- | Grapefruit, including pomelos] | kg. | Nil |
| 0805 50 00 | - | Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) | kg. | Nil |
| 0805 90 00 | - | Other | kg. | Nil |
| 0806 | - | GRAPES, FRESH OR DRIED | ||
| 0806 10 00 | - | Fresh | kg. | Nil |
| 0806 20 | - | Dried: | ||
| 0806 20 10 | --- | Raisins | kg. | Nil |
| 0806 20 90 | --- | Other | kg. | Nil |
| 0807 | MELONS (INCLUDING WATERMELONS) AND PAPAWS (PAPAYAS), FRESH | |||
| - | Melons (including watermelons) : | |||
| 0807 11 00 | -- | Water melons | kg. | Nil |
| 0807 19 00 | -- | Other | kg. | Nil |
| 0807 20 00 | - | Papaws (papayas) | kg. | Nil |
| 0808 | APPLES, PEARS AND QUINCES, FRESH | |||
| 0808 10 00 | - | Apples | kg. | Nil |
| 0808 20 00 | - | Pears and quinces | kg. | Nil |
| 0809 | APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SOLES, FRESH | |||
| 0809 10 00 | - | Apricots | kg. | Nil |
| 0809 20 00 | - | Cherries | kg. | Nil |
| 0809 30 00 | - | Peaches, including nectarine | kg. | Nil |
| 0809 40 00 | - | Plums and sloes | kg. | Nil |
| 0810 | OTHER FRUIT, FRESH | |||
| 0810 10 00 | - | Strawberries | kg. | Nil |
| 0810 20 00 | - | Raspberries, blackberries, mulberries and loganberries | kg. | Nil |
| 4 [***] | ||||
| 0810 40 00 | - | Cranberries, bilberries and other fruits of the genus Vaccinium | kg. | Nil |
| 0810 50 00 | - | Kiwi fruit | kg. | Nil |
| 0810 60 00 | - | Durians | kg. | Nil |
| 0810 90 | - | Other: | ||
| 0810 90 10 | --- | Pomegranates | kg. | Nil |
| 0810 90 20 | --- | Tamarind, fresh | kg. | Nil |
| 0810 90 30 | --- | Sapota (chico) | kg. | Nil |
| 0810 90 40 | --- | Custard-apple (Ata) | kg. | Nil |
| 0810 90 50 | --- | Bore | kg. | Nil |
| 0810 90 60 | --- | Lichi | kg. | Nil |
| 0810 90 90 | --- | Other | kg. | Nil |
| 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. | Nil |
| 0811 10 20 | --- | Not containing added sugar | kg. | Nil |
| 0811 10 90 | --- | Other | kg. | Nil |
| 0811 20 | - | Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries: | ||
| 0811 20 10 | --- | Containing added sugar | kg. | Nil |
| 0811 20 20 | --- | Not containing added sugar | kg. | Nil |
| 0811 20 90 | --- | Other | kg. | Nil |
| 0811 90 | - | Other: | ||
| 0811 90 10 | --- | Containing added sugar | kg. | Nil |
| 0811 90 90 | --- | Other | kg. | Nil |
| 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 | |||
| 0812 10 00 | - | Cherries | kg. | Nil |
| 0812 90 | - | Other: | ||
| 0812 90 10 | --- | Mango slices in brine | kg. | Nil |
| 0812 90 90 | --- | Other | kg. | Nil |
| 0813 | FRUIT, DRIED, OTHER THAN THAT OF HEADINGS 0801 TO 0806; MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER | |||
| 0813 10 00 | - | Apricots | kg. | Nil |
| 0813 20 00 | - | Prunes | kg. | Nil |
| 0813 30 00 | - | Apples | kg. | Nil |
| 0813 40 | - | Other fruit: | ||
| 0813 40 10 | --- | Tamarind, dried | kg. | Nil |
| 0813 40 20 | --- | Singoda whole (water nut) | kg. | Nil |
| 0813 40 90 | --- | Other | kg. | Nil |
| 0813 50 | - | Mixtures of nuts or dried fruits of this Chapter: | ||
| 0813 50 10 | --- | Mixtures of nuts | kg. | Nil |
| 0813 50 20 | --- | Mixtures of dried fruits | kg. | Nil |
| 0814 00 00 | 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. | Nil |
________________________
1. Substituted for the words "e.g." by the seventh schedule of Finance Act, 2006, w.e.f. 01.01.2007.
2. Inserted by the seventh schedule of Finance Act, 2006, w.e.f. 01.01.2007.
3. Substituted for the following by the seventh schedule of Finance Act, 2006, w.e.f. 01.01.2007.
| "- | Grape fruit] |
4. Omitted by the seventh schedule of Finance Act, 2006, w.e.f. 01.01.2007. Prior to omission the provision read as follows:-
| " 0810 30 00 | - | Black, white or red currants and gooseberries | kg. | Nil" |
5. Substituted by the Finance (No. 2) Act, 2009 for the follwoing: -
"1. This Chapter does not cover inedible nuts or fruits."