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 headings. 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.
3. In heading 0901, "Coffee" means the seed of the coffee tree (cofea), but does not include the seed while still attached to the tree. This heading includes coffee in powder form.
4. In this Chapter, "brand name" means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.
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".
| Tariff Item | Description of goods | Unit | Rate of duty |
| (1) | (2) | (3) | (4) |
| 0901 | COFFEE, WHETHER OR NOT ROASTED OR DECAFFEINATED; COFFEE HUSKS AND SKINS; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION | ||
| - Coffee, not roasted: | |||
| 0901 11 | -- -Not decaffeinated: | ||
| -- --Arabica plantation: | |||
| 0901 11 11 | --- -A Grade | kg. | Nil |
| 0901 11 12 | --- -B Grade | kg. | Nil |
| 0901 11 13 | --- C Grade | kg. | Nil |
| 0901 11 19 | --- Other | kg. | Nil |
| -- --Arabica cherry: | |||
| 0901 11 21 | -- AB Grade | kg. | Nil |
| 0901 11 22 | --PB Grade | kg. | Nil |
| 0901 11 23 | -----C Grade | kg. | Nil |
| 0901 11 24 | -- B/B/B Grade | kg. | Nil |
| 0901 11 29 | -----Other | kg. | Nil |
| -- --Rob Parchment: | |||
| 0901 11 31 | -----AB Grade | kg. | Nil |
| 0901 11 32 | -----PB Grade | kg. | Nil |
| 0901 11 33 | -----C Grade | kg. | Nil |
| 0901 11 39 | -----Other | kg. | Nil |
| -- --Rob cherry: | |||
| 0901 11 41 | -----AB Grade | kg. | Nil |
| 0901 11 42 | ---- PB Grade | kg. | Nil |
| 0901 11 43 | --- -C Grade | kg. | Nil |
| 0901 11 44 | -- B/B/B Grade | kg. | Nil |
| 0901 11 45 | --- Bulk | kg. | Nil |
| 0901 11 49 | --- -Other | kg. | Nil |
| 0901 11 90 | -- --Other | kg. | Nil |
| 0901 12 00 | -- -Decaffeinated | kg. | Nil |
| - Coffee, roasted: | |||
| 0901 21 | -- -Not decaffeinated: | ||
| 0901 21 10 | -- --In bulk packing | kg. | Nil |
| 0901 21 90 | -- --Other | kg. | Nil |
| 0901 22 | -- -Decaffeinated: | ||
| 0901 22 10 | -- --In bulk packing | kg. | Nil |
| 0901 22 90 | -- --Other | kg. | Nil |
| 0901 90 | - Other: | ||
| 0901 90 10 | -- --Coffee husks and skins | kg. | Nil |
| 0901 90 20 | -- --Coffee substitutes containing coffee | kg. | Nil |
| 0901 90 90 | -- --Other | kg. | Nil |
| 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 25 g . | kg. | Re.1 per kg. |
| 0902 10 20 | -- --Content exceeding 25 g. but not exceeding 1 kg. | kg. | Re.1 per kg. |
| 0902 10 30 | -- --Content exceeding 1 kg. but not exceeding 3 kg. | kg. | Re. 1 per kg. |
| 0902 10 90 | -- --Other | kg. | Re. 1 per kg. |
| 0902 20 | - Other green tea (not fermented): | ||
| 0902 20 10 | -- --Green tea in packets with contents exceeding 3 kg but not exceeding 20 Kg. | kg. | Re. 1 per kg. |
| 0902 20 20 | -- --Green tea in bulk | kg. | Re. 1 per kg. |
| 0902 20 30 | -- --Green tea agglomerated in forms such as ball, brick and tablets | kg. | Re.1 per kg. |
| 0902 20 40 | -- --Green tea waste | kg. | Re.1 per kg. |
| 0902 20 90 | -- --Other | kg. | Re. 1 per kg. |
| 0902 30 | - Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg.: | ||
| 0902 30 10 | -- --Content not exceeding 25 g. | kg. | Re. 1 per kg. |
| 0902 30 20 | -- --Content exceeding 25 g. but not exceeding 1 kg. | kg. | Re. 1 per kg. |
| 0902 30 30 | -- --Content exceeding 1 kg. but not exceeding 3 kg. | kg. | Re.1 per kg. |
| 0902 30 90 | -- --Other | kg. | Re. 1 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. | Re. 1 per kg. |
| 0902 40 20 | -- --Black tea, leaf in bulk | kg. | Re. 1 per kg. |
| 0902 40 30 | -- --Black tea, dust in bulk | kg. | Re. 1 per kg. |
| 0902 40 40 | -- --Tea bags | kg. | Re. 1 per kg. |
| 09024050 | -- -Black tea, agglomerated in forms such as | kg. | Re. 1 per kg. |
| ball, brick and tablets | |||
| 0902 40 60 | -- --Black tea, waste | kg. | Re. 1 per kg. |
| 0902 40 90 | -- --Other | kg. | Re. 1 per kg. |
| 0903 00 00 | MATE | kg. | |
| 0904 | PEPPER OF THE GENUS PIPER; DRIED OR CRUSHED OR GROUND FRUITS OF THE GENUS CAPSICUM OR OF THE GENUS PIMENTA | ||
| - Pepper: | |||
| 0904 11 | -- -Neither crushed nor ground: | ||
| 0904 11 10 | -- --Pepper, long | kg. | Nil |
| 0904 11 20 | -- --Light black pepper | kg. | Nil |
| 0904 11 30 | -- --Black pepper, garbled | kg. | Nil |
| 0904 11 40 | -- --Black pepper ungarbled | kg. | Nil |
| 0904 11 50 | -- --Green pepper, dehydrated | kg. | Nil |
| 0904 11 60 | -- --Pepper pinheads | kg. | Nil |
| 0904 11 70 | -- --Green pepper, frozen or dried | kg. | Nil |
| 0904 11 80 | Pepper other than green, frozen | kg. | Nil |
| 0904 11 90 | -- --Other | kg. | Nil |
| 0904 12 00 | -- -Crushed or ground | kg. | Nil |
| 0904 20 | - Fruits of the genus capsicum or of the genus pimenta, dried or crushed or ground: | ||
| 0904 20 10 | -- --Chilly | kg. | Nil |
| 0904 20 20 | -- --Chilly powder | kg. | Nil |
| 0904 20 30 | -- --Fruits of the genus capsicum | kg. | Nil |
| 0904 20 40 | -- --Chilly seed | kg. | Nil |
| 0904 20 50 | -- --Jamaica pepper | kg. | Nil |
| 0904 20 90 | -- --Other | kg. | Nil |
| 0905 | VANILLA | ||
| 0905 00 | - Vanilla: | ||
| 0905 00 10 | -- --Bean | kg. | Nil |
| 0905 00 20 | -- --Powder | kg. | Nil |
| 0905 00 90 | -- --Other | kg. | Nil |
| 0906 | CINNAMON AND CINNAMON-TREE FLOWERS | ||
| 0906 10 | - Neither crushed nor ground: | ||
| 0906 10 10 | -- --Cassia | kg. | Nil |
| 0906 10 20 | -- --Cinnamon bark | kg. | Nil |
| 0906 10 30 | -- --Cinnamon tree flowers | kg. | Nil |
| 0906 10 90 | -- --Other | kg. | Nil |
| 0906 20 00 | - Crushed or ground | kg. | Nil |
| 0907 | CLOVES (WHOLE FRUIT, CLOVES AND STEMS) | ||
| - Cloves (whole fruit, cloves and stems): | |||
| 0907 00 10 | -- --Extracted | kg. | Nil |
| 0907 00 20 | -- --Not extracted (other than stem) | kg. | Nil |
| 0907 00 30 | -- --Stems | kg. | Nil |
| 0907 00 90 | -- --Other | kg. | Nil |
| 0908 | NUTMEG, MACE AND CARDAMOMS | ||
| 0908 10 | - Nutmeg: | ||
| 0908 10 10 | -- --In shell | kg. | Nil |
| 0908 10 20 | -- --Shelled | kg. | Nil |
| 0908 20 00 | - Mace | kg. | Nil |
| 0908 30 | - Cardamoms: | ||
| 0908 30 10 | -- --Large (amomum) | kg. | Nil |
| 0908 30 20 | -- --Small (elettaria), alleppey green | kg. | Nil |
| 0908 30 30 | -- --Small, coorg green | kg. | Nil |
| 0908 30 40 | -- --Small, bleached, half-bleached or bleachable | kg. | Nil |
| 0908 30 50 | -- --Small, seeds | kg. | Nil |
| 0908 30 60 | -- --Small (mixed) | kg. | Nil |
| 0908 30 70 | -- --Powder | kg. | Nil |
| 0908 30 90 | -- --Other | kg. | Nil |
| 0909 | SEEDS OF ANISE, BADIAN, FENNEL, CORIANDER, CUMIN OR CARAWAY; JUNIPER BERRIES | ||
| 0909 10 | - Seeds of anise or badian: | ||
| -- --Seeds of anise: | |||
| 0909 10 11 | -- -Of seed quality | kg. | Nil |
| 0909 10 19 | --- -Other | kg. | Nil |
| -- --Seeds of badian: | |||
| 0909 10 21 | -- -Of seed quality | kg. | Nil |
| 0909 10 29 | --- -Other | kg. | Nil |
| 0909 20 | - Seeds of coriander: | ||
| 0909 20 10 | -- --Of seed quality | kg. | Nil |
| 0909 20 90 | -- --Other | kg. | Nil |
| 0909 30 | - Seeds of cumin: | ||
| -- --Cumin, black: | |||
| 0909 30 11 | -- -Of seed quality | kg. | Nil |
| 0909 30 19 | --- -Other | kg. | Nil |
| -- --Cumin, other than black: | |||
| 0909 30 21 | -- -Of seed quality | kg. | Nil |
| 0909 30 29 | --- -Other | kg. | Nil |
| 0909 40 | - Seeds of caraway: | ||
| 0909 40 10 | -- --Of seed quality | kg. | Nil |
| 0909 40 90 | -- --Other | kg. | Nil |
| 0909 50 | - Seeds of fennel; juniper berries: | ||
| -- --Fennel seeds: | |||
| 0909 50 11 | -- -Of seed quality | kg. | Nil |
| 0909 50 19 | --- -Other | kg. | Nil |
| -- --Juniper berries: | |||
| 0909 50 21 | -- -Of seed quality | kg. | Nil |
| 0909 50 29 | --- -Other | kg. | Nil |
| 0910 | GINGER, SAFFRON, TURMERIC (CURCUMA), THYME, BAY LEAVES, CURRY AND OTHER SPICES | ||
| 0910 10 | - Ginger: | ||
| 0910 10 10 | -- --Fresh | kg. | Nil |
| 0910 10 20 | -- --Dried, unbleached | kg. | Nil |
| 0910 10 30 | -- --Dried, bleached | kg. | Nil |
| 0910 10 40 | -- --Powder | kg. | Nil |
| 0910 10 90 | -- --Other | kg. | Nil |
| 0910 20 | - Saffron: | ||
| 0910 20 10 | -- --Saffron stigma | kg. | Nil |
| 0910 20 20 | -- --Saffron stamen | kg. | Nil |
| 0910 20 90 | -- --Other | kg. | Nil |
| 0910 30 | - Turmeric (Curcuma): | ||
| 0910 30 10 | -- --Fresh | kg. | Nil |
| 0910 30 20 | -- --Dried | kg. | Nil |
| 0910 30 30 | -- --Powder | kg. | Nil |
| 0910 30 90 | -- --Other | kg. | Nil |
| 0910 40 | - Thyme; bay leaves: | ||
| 0910 40 10 | -- --Tejpat (leaves of cassia lignea) | kg. | Nil |
| 0910 40 20 | -- --Thymes, not elsewhere specified or included | kg. | Nil |
| 0910 40 30 | -- --Bay leaves, not elsewhere specified or included | kg. | Nil |
| 0910 50 00 | - Curry | kg. | Nil |
| - Other spices: | |||
| 0910 91 00 | -- -Mixtures referred to in Note 1(b) to this Chapter | kg. | Nil |
| 0910 99 | -- Other: | ||
| -- --Seed: | |||
| 0910 99 11 | ---- Celery | kg. | Nil |
| 0910 99 12 | ---- Fenugreek | kg. | Nil |
| 0910 99 13 | --- Dill | kg. | Nil |
| 0910 99 14 | ---- Ajwain | kg. | Nil |
| 0910 99 15 | -- Cassia torea | kg. | Nil |
| 0910 99 19 | --- -Other | kg. | Nil |
| -- --Powder: | |||
| 0910 99 21 | -- Cassia | kg. | Nil |
| 0910 99 22 | ---- Cumin | kg. | Nil |
| 0910 99 23 | -- Celery | kg. | Nil |
| 0910 99 24 | -- Fenugreek | kg. | Nil |
| 0910 99 25 | -- Dill | kg. | Nil |
| 0910 99 26 | -- Poppy | kg. | Nil |
| 0910 99 27 | -- Mustard | kg. | Nil |
| 0910 99 29 | -- Other | kg. | Nil |
| - Husk: | |||
| 0910 99 31 | ---- Cardamom | kg. | Nil |
| 0910 99 39 | --- -Other | kg. | Nil |
| 0910 99 90 | -- --Other | kg. | Nil |
For effective rates of Cess on the specified goods of this Chapter please see Appendix IV.
Additional Duty of Excise (Tea & Tea Waste)[See sections 157(1) of Finance Act 2003]
| Item No. | Description of goods | Rate of duty |
| (1) | (2) | (3) |
| 1. | Tea and tea waste | Rupee one per kg. |
Note: (1) In the case of goods specified in the Fourth Schedule, being goods manufactured in India, there shall be levied and collected for the purposes of the Union, by surcharge, an additional duty of excise, at the rate specified in the said Schedule.
(2) The additional duty of excise referred to in sub-section (1), shall be in addition to any other duties of excise chargeable on such goods under the Central Excise Act or any other law for the time being in force.
(3) The provisions of the Central Excise Act and the rules made thereunder, including those relating to refunds and exemptions from duties and imposition of penalty, shall, as far as may be, apply in relation to the levy and collection of the additional duty of excise leviable under this section in respect of the goods specified in the Fourth Schedule as they apply in relation to the levy and collection of the duties of excise on such goods under that Act or those rules, as the case may be.
EXEMPTION NOTIFICATIONSExemption to tea & tea waste from whole of the Additional duty of excise leviable under sub-section (1) of Section 157 of the Finance Act, 2003.
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with sub-section (3) of section 157 of the Finance Act, 2003 (32 of 2003), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts tea and tea waste from the whole of the additional duty of excise leviable under sub-section (1) of section 157 of the said Finance Act.
[Notfn No. 7/05-CE, dated 1.3.2005]