See Full Document Text
ANNEXURE β I
Proposed changes in Chapter Notes as introduced in the Finance Act, 2026
1. Chapter 3:
1. in Chapter 3, in heading 0306, for tariff item 03061900 and the entries relating
thereto, the following shall be substituted, namely:β β030619 -- Other : 030619
10 --- Krill. 03061990--- Other
Supplementary Note:
1. in Chapter 3, for the entry in column (4) occurring against tariff item 0306 36
60, the entry βFreeβ shall be substituted;
2. Chapter 8:
1. in Chapter 8,
(i) in heading 0802, for tariff item 08029900 and the entries relating thereto, the
following shall be substituted, namely:β β080299 -- Other : 08029910 --- Pecan
nuts.
(ii) in heading 0810, for tariff item 081040 00 and the entries relating thereto,
the following shall be substituted, namely:β β0810 40 - Cranberries, bilberries
and other fruits of the genus Vaccinium : 081040 10 --- Cranberries .
(iii) in heading 0811, for tariff items 0811 90 10 to 081190 90 and the entries
relating thereto, the following shall be substituted, namely:β β--- Containing
added sugar : 08119011 ---- Cranberries 081190 12 ---- Blueberries. 08119019
---- Other--- Other : 08119091 ---- Cranberries. 08119092 ---- Blueberries .
08119099 ---- Other .
(iv) in heading 0813, after tariff item 0814020 and the entries relating thereto,
the following shall be inserted, namely:β β08134030 --- Cranberries . 08134040
--- Blueberries .
Supplementary Note:
1. in Chapter 8,ββ
(i) for the entry in column (4) occurring against tariff item 0802 11 00, the entry
βRs. 35 per kg.β shall be substituted;
(ii) for the entry in column (4) occurring against tariff item 0802 12 00, the entry
βRs. 100 per kg.β shall be substituted;
(iii) for the entry in column (4) occurring against tariff item 0802 31 00, the entry
β100%β shall be substituted;
3. Chapter 12:1. in Chapter 12, in heading 1207, after tariff item 12079940 and the entries
relating thereto, the following shall be inserted, namely:β β12079950 --- Shea
nuts.
Supplementary Note:
1. in Chapter 12, for the entry in column (4) occurring against tariff items 1209
10 00, 1209 21 00, 1209 22 00, 1209 23 00, 1209 24 00, 1209 25 00, 1209 29
10, 1209 29 90 and 1209 30 00, the entry β15%β shall be substituted;
4. Chapter 13:
1. in Chapter 13, in heading 1302, for tariff items 13021919 to 13021930 and
the entries relating thereto, the following shall be substituted, namely:β
β130219 21 ---- Of Withania somnifera . - 13021922 ---- Of Bacopa monnieri. -
13021923 ---- Of Berberis aristata . - 13021924 ---- Of Boswellia serrata. -
13021925 ---- Of Emblica officinalis. - 13021926 ---- Of Ocimum sanctum. -
13021927 ---- Of Capsicum annuum . - 13021928 ---- Of Phaseolus vulgaris. -
13021931 ---- Of Piper nigrum. - 13021932 ---- Of Pterocarpus marsupium. -
13021933 ---- Of Punica granatum. - 13021934 ---- Of Salacia reticulata. -
13021935 ---- Of Tagetes erecta- 13021936 ---- Of Terminalia bellirica . -
13021937 ---- Of Curcuma longa. - 1302 19 38 ---- Of Zingiber officinale . -
13021939 ---- Other. - 1302 19 50 --- Cashew shell liquid (CNSL), crude. -
13021960 --- Purified and distilled CNSL (Cardanol) . -β;
5. Chapter 20:
1. in Chapter 20, in heading 2008,ββ
(i) for tariff item 20089300 and the entries relating thereto, the following shall be
substituted, namely:β β200893 -- Cranberries (Vaccinium macrocarpon,
Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea) : 20089310 ---
Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos). - 20089390 ---
Other . -β;
(ii) after tariff item 200899 14 and the entries relating thereto, the following shall
be inserted, namely:β β20089915 ---- Blueberries. -β;
(iii) after tariff item 2008 99 94 and the entries relating thereto, the following
shall be inserted, namely:β β20089995 ---- Blueberries. -β;
Supplementary Note :
1. in Chapter 20, for the entry in column (4) occurring against tariff items 2008
19 21, 2008 19 22, 2008 19 29, 2008 19 91 and 2008 19 92, the entry β30%β
shall be substituted;
6. Chapter 21:
1. in Chapter 21, in heading 2106, for tariff item 21069050 and the entries
relating thereto, the following shall be substituted, namely:β β--- Compound
preparations for making beverages : 21069051 ---- Compound alcoholic
preparations of a kind used for the manufacture of beverages, of an alcoholicstrength by volume exceeding vol., determined at 20 β. - 21069059 ----
Other. -β;
Supplementary Notes :
1. in Chapter 21, for the entry in column (4) occurring against tariff items 2106
90 11, 2106 90 19, 2106 90 20, 2106 90 30, 2106 90 40, 2106 90 60, 2106 90
70, 2106 90 80, 2106 90 91, 2106 90 92 and 2106 90 99, the entry β50%β shall
be substituted;
7. Chapter 22:
1. in Chapter 22, in heading 2202, for tariff items 22029920 to 22029990 and
the entries relating thereto, the following shall be substituted, namely:β β---
Fruit pulp or fruit juice based drinks : 22029921 ---- Cranberry products -
220299 29 ---- Other --- Beverages containing milk : 22029931 ---- Cranberry
products - 22029939 ---- Other --- Other : 22029991 ---- Cranberry products -
22029999 ---- Other β;
8. Chapter 25:
1. in Chapter 25, in heading 2529, for tariff item 25292200 and the entries
relating thereto, the following shall be substituted, namely:β β252922 --
Containing by weight more than 97 % of calcium fluoride : 2529 22 10 --- Acid
grade. - 25292290 --- Other. β;
Supplementary Notes :
1.in Chapter 25,ββ 159
(i) for the entry in column (4) occurring against all the tariff items of heading
2504, the entry β2.5%β shall be substituted;
(ii) for the entry in column (4) occurring against all the tariff items of heading
2505, the entry βFreeβ shall be substituted;
(iii) for the entry in column (4) occurring against all the tariff items of heading
2506, the entry β2.5%β shall be substituted;
(iv) for the entry in column (4) occurring against tariff item 2530 90 91, the entry
βFreeβ shall be substituted;
9. Chapter 26:
1. in Chapter 26, in heading 2615, for tariff item 26151000 and the entries
relating thereto, the following shall be substituted, namely:β β261510 -
Zirconium ores and concentrates : 26151010 --- Hafnium. Free - 26151090 ---
Other. Free -β;
10. Chapter 28:
1. in Chapter 28, in heading 2841, for tariff item 28419000 and the entries
relating thereto, the following shall be substituted, namely:β β284190 - Other :
28419010 --- Ammonium metavanadate . - 28419090 --- Other.β;Supplementary Notes :
1. in Chapter 28,ββ
(i) for the entry in column (4) occurring against tariff item 2804 50 20, the entry
βFreeβ shall be substituted;
(ii) for the entry in column (4) occurring against tariff item 2804 61 00, the entry
βFreeβ shall be substituted;
(iii) for the entry in column (4) occurring against tariff item 2804 69 00, the entry
βFreeβ shall be substituted;
(iv) for the entry in column (4) occurring against tariff item 2804 90 00, the entry
βFreeβ shall be substituted;
(v) for the entry in column (4) occurring against tariff item 2805 30 00, the entry
βFreeβ shall be substituted;
(vi) for the entry in column (4) occurring against tariff item 2809 20 10, the entry
β5%β shall be substituted;
(vii) for the entry in column (4) occurring against tariff item 2811 22 00, the entry
β2.5%β shall be substituted; 160
(viii) for the entry in column (4) occurring against tariff item 2816 40 00, the
entry βFreeβ shall be substituted;
(ix) for the entry in column (4) occurring against all the tariff items of heading
2822, the entry βFreeβ shall be substituted;
(x) for the entry in column (4) occurring against tariff item 2825 20 00, the entry
βFreeβ shall be substituted;
(xi) for the entry in column (4) occurring against all the tariff items of sub-
heading 2825 30, the entry βFreeβ shall be substituted;
(xii) for the entry in column (4) occurring against tariff item 2825 60 10, the entry
βFreeβ shall be substituted;
(xiii) for the entry in column (4) occurring against all the tariff items of sub-
heading 2825 70, the entry βFreeβ shall be substituted;
(xiv) for the entry in column (4) occurring against tariff item 2825 80 00, the
entry βFreeβ shall be substituted;
(xv) for the entry in column (4) occurring against tariff item 2825 90 20, the entry
βFreeβ shall be substituted;
(xvi) for the entry in column (4) occurring against tariff item 2827 35 00, the
entry βFreeβ shall be substituted;
(xvii) for the entry in column (4) occurring against tariff item 2827 39 30, the
entry βFreeβ shall be substituted;(xviii) for the entry in column (4) occurring against tariff item 2833 24 00, the
entry βFreeβ shall be substituted;
(xix) for the entry in column (4) occurring against tariff item 2834 21 00, the
entry βFreeβ shall be substituted;
(xx) for the entry in column (4) occurring against tariff item 2836 91 00, the entry
βFreeβ shall be substituted;
(xxi) for the entry in column (4) occurring against tariff item 2836 92 00, the
entry βFreeβ shall be substituted;
11. Chapter 29:
1. in Chapter 29,β
(i) in heading 2905, tariff item 29051430 and the entries relating thereto shall
be omitted;
(ii) in heading 2915,ββ
(a) for tariff item 2915 9010 and the entries relating thereto, the following shall
be substituted, namely:β β--- Acetyl chloride, Propionyl chloride: 29159011 ---
- Acetyl chloride. - 29159012 ---- Propionyl chloride . β;
(b) after tariff item 2915 90 95 and the entries relating thereto, the following
shall be inserted, namely:β β291590 96 ---- Triethyl orthoformate .-β;
(iii) in heading 2916, for tariff item 291634 00 and the entries relating thereto,
the following shall be substituted, namely:β β291634 -- Phenylacetic acid and
its salts : 29163410 --- Phenylacetic acid. - 29163490 --- Other. -β;
(iv) in heading 2917,β
(a) for tariff item 29171920 and the entries relating thereto, the following shall
be substituted, namely:β β--- Malonic acid, its salts and esters : 29171921 ----
Malonic acid. - 29171922 ---- Diethyl malonate. - 29171929 ---- Other. -β;
(b) for the entry in column (2) occurring against tariff item 29171970, the entry
β--- Ethoxy methylene malonateβ shall be substituted;
(v) in heading 2918,ββ
(a) after tariff item 29183060 and the entries relating thereto, the following shall
be inserted, namely:β β29183070 --- Methyl alpha-phenylacetoacetate -β;
(b) after tariff item 29189930 and the entries relating thereto, the following shall
be inserted, namely:β β29189940 --- P-2-P methyl glycidic acid and its esters.
-β;
(vi) in heading 2922,ββ
(a) after tariff item 29221919 and the entries relating thereto, the following shall
be inserted, namely:β β29221930 --- DL-2 Aminobutanol. -β;(b) for tariff item 292243 00 and the entries relating thereto, the following shall
be substituted, namely:β β292243 -- Anthranilic acid and its salts : 29224310 -
-- Anthranilic acid. - 29224390 --- Other. -β;
(vii) in heading 2924, for tariff item 2924 29 90 and the entries relating thereto,
the following shall be substituted, namely:β β--- Other : 29242991 ---- Alpha-
phenylacetoacetamide. - 2924 2999 ---- Other. -β;
(viii) in heading 2927, after tariff item 29270010 and the entries relating thereto,
the following shall be inserted, namely:β β29270020 --- Azobisisobutyronitrile
(AIBN) -β;
(ix) in heading 2932,ββ
(a) after tariff item 29322030 and the entries relating thereto, the following shall
be inserted, namely:β β29322040 --- Gibberellic acid.- 29322050 --- Aceto
butyrolactone.-β;
(b) after tariff item 29329920 and the entries relating thereto, the following shall
be inserted, namely:β β29329930 --- Artemisinin - 2939940 --- 3,4-MDP-2-P
methyl glycidic acid. - 29329950 --- 3,4-MDP-2-P methyl glycidate. -β;
(x) in heading 2933,ββ
(a) for tariff item 29333210 and the entries relating thereto, the following shall
be substituted, namely:β β29333220 --- Piperidine .- 29333230 --- Mepiquate
chloride -β;
(b) for the entry in column (2) occurring against tariff item 29333700, the entry
β-- N-Phenethyl-4-piperidone (NPP)β shall be substituted;
(c) after tariff item 2933 39 60 and the entries relating thereto, the following shall
be inserted, namely:β β29333970 --- 4-Piperidone. - 29333980 --- 1-Boc-4-
piperidone. -β;
(d) for tariff item 2933 39 90 and the entries relating thereto, the following shall
be substituted, namely:β β--- Other : 2933 39 91 ---- Norfentanyl . - 2933 39 99
---- Other. -β;
(xi) in heading 2934, after tariff item 29349940 and the entries relating thereto,
the following shall be inserted, namely:β β29349950 --- Thymidine. -β;
(xii) in heading 2939,ββ
(a) for tariff items 29394100 to 29394200 and the entries relating thereto, the
following shall be substituted, namely:β β293941 -- Ephedrine and its salts :
29394110 --- Ephedrine. 2939 4190 --- Other. 293942 -- Pseudoephedrine
(INN) and its salts : 29394210 --- Pseudoephedrine (INN). 29394290 --- Other.
β;
(b) for tariff item 29394400 and the entries relating thereto, the following shall
be substituted, namely:β β293944 -- Norephedrine and its salts : 29394410 ---
Norephedrine. - 2939 4490 --- Other. -β;(c) for tariff item 29396300 and the entries relating thereto, the following shall
be substituted, namely:β β293963 -- Lysergic acid and its salts : 29396310 ---
Lysergic acid. - 2939 63 90 --- Other. -β;
Supplementary Notes:
1. in Chapter 29,ββ
(i) for the entry in column (4) occurring against tariff item 2910 20 00, the entry
β2.5%β, shall be substituted;
(ii) for the entry in column (4) occurring against tariff item 2918 15 30, the entry
βFreeβ shall be substituted;
12. Chapter 33:
1. in Chapter 33, in heading 3302, for tariff items 33021010 to 33021090 and
the entries relating thereto, the following shall be substituted, namely:β β---
Synthetic flavouring essences :33021011----Compound alcoholic preparations
of a kind used for the manufacture of beverages, of an alcoholic strength by
volume exceeding vol., determined at 20 β. - 33021019 ---- Other. - --- Other
: 33021091 ---- Compound alcoholic preparations of a kind used for the
manufacture of beverages, of an alcoholic strength by volume exceeding vol.,
determined at 20 β. - 33021099 ---- Other. -β;
13. Chapter 39:
1. in Chapter 39, in heading 3923, for tariff item 3923 29 90 and the entries
relating thereto, the following shall be substituted, namely:β β--- Other : 3923
29 91 ---- Biodegradable . - 3923 29 99 ---- Other . -β;
Supplementary Notes:
1. in Chapter 39, for the entry in column (4) occurring against all the tariff items
of heading 3904, the entry β7.5%β shall be substituted;
14. Chapter 41:
1. in Chapter 41,ββ
(i) in heading 4104, for tariff items 41041100 to 41041900 and the entries
relating thereto, the following shall be substituted, namely:β β410411 -- Full
grains, unsplit; grain splits : 41041110 --- Wet blues . Free - 41041190 --- Other.
- 410419 -- Other : 41041910 --- Wet blues. Free - 41041990 --- Other. -β;
(ii) in heading 4105, for tariff item 41051000 and the entries relating thereto, the
following shall be substituted, namely:β β410510 - In the wet state (including
wet-blue) : 41051010 --- Wet blues. Free - 41051090 --- Other. -β;
(iii) in heading 4106,ββ(a) for tariff item 41062100 and the entries relating thereto, the following shall
be substituted, namely:β β410621 -- In the wet state (including wet-blue) :
41062110 --- Wet blues. Free - 41042190 --- Other. -β;
(b) for tariff item 41063100 and the entries relating thereto, the following shall
be substituted, namely:β β410631 -- In the wet state (including wet-blue) :
41063110 --- Wet blues. Free - 410431 90 --- Other.-β;
(c) for tariff item 41069100 and the entries relating thereto, the following shall
be substituted, namely:β β410691 -- In the wet state (including wet-blue) : 4106
9110 --- Wet blues. Free - 41049190 --- Other. -β;
15. Chapter 47:
1. in Chapter 47, in heading 4702, for tariff item 47020000 and the entries
relating thereto, the following shall be substituted, namely:β β4702 CHEMICAL
WOOD PULP, DISSOLVING GRADES 470200 - Chemical wood pulp,
dissolving grades : 47020010 --- Rayon grade wood pulp. - 47020090 ---
Other. -β;
16. Chapter 48:
1. in Chapter 48, in heading 4823, after tariff item 48239030 and the entries
relating thereto, the following shall be inserted, namely:β β48239040 --- Kites.
-β;
Supplementary Notes :
1. in Chapter 48, for the entry in column (4) occurring against tariff item 4823
90 90, the entry β10%β shall be substituted;
17. Chapter 73:
in Chapter 73, β
(i) in heading 7305,β
(a) for tariff items 73051119 to 7305 1129 and the entries relating thereto, the
following shall be substituted, namely:β β73051119 ---- Other .- --- Non-
galvanised pipes, of iron : 730511 31 ---- Clad, plated or coated. - 73051139 --
-- Other. - --- Non-galvanised pipes, other : 73051141 ---- Clad, plated or
coated. - 73051149 ---- Other. -β;
(b) for tariff items 73051219 to 73051229 and the entries relating thereto, the
following shall be substituted, namely:β β73051219 ---- Other. - --- Non-
galvanised pipes, of iron : 73051231 ---- Clad, plated or coated. - 730512 39 -
--- Other. - --- Non-galvanised pipes, other : 73051241 ---- Clad, plated or
coated . - 73051249 ---- Other. -β;
(c) for tariff items 73051919 to 7305 1929 and the entries relating thereto, the
following shall be substituted, namely:β β73051919 ---- Other. - --- Non-
galvanised pipes, of iron : 73051931 ---- Clad, plated or coated. - 73051939 ---
- Other. - --- Non-galvanised pipes, other : 73051941 ---- Clad, plated or coated.
- 73051949 ---- Other. -β;(d) for tariff items 73053110 to 73053190 and the entries relating thereto, the
following shall be substituted, namely:β β--- Galvanised : 73053111 ---- Of
iron. - 73053119 ---- Other. - --- Non-galvanised, of iron : 73053121 ---- Clad,
plated or coated . - 73053129 ---- Other . - --- Non-galvanised, other : 73053131
---- Clad, plated or coated.- 73053139 ---- Other. -β;
(e) for tariff items 73053910 to 73053990 and the entries relating thereto, the
following shall be substituted, namely:β β--- Galvanised : 73053911 ---- Of iron.
- 73053919 ---- Other. - --- Non-galvanised, of iron : 73053921 ---- Clad, plated
or coated.- 73053929 ---- Other. - --- Non-galvanised, other : 73053931 ----
Clad, plated or coated. - 73053939 ---- Other. -β;
(ii) in heading 7306, for tariff items 73061919 to 73061929 and the entries
relating thereto, the following shall be substituted, namely:β β73061919 ----
Other. - --- Non-galvanised pipes, of iron : 73061931 ---- Clad, plated or coated.
- 73061939 ---- Other. - --- Non-galvanised pipes, other : 73061941 ---- Clad,
plated or coated. - 73061949 ---- Other -β;
18. Chapter 81:
1. in Chapter 81, in heading 8101, after tariff item 81019910 and the entries
relating thereto, the following shall be inserted, namely:β β81019920 --- Bars
and rods, other than those obtained simply by sintering, profiles, plates, sheets,
strip and foil. -β;
Supplementary Notes:
1. in Chapter 81, for the entry in column (4) occurring against tariff item 8105
20 30, the entry βFreeβ shall be substituted;
19. Chapter 84:
1. in Chapter 84,ββ
(i) in heading 8415, for tariff item 84159000 and the entries relating thereto, the
following shall be substituted, namely:β β841590 - Parts : 84159010 ---
Separately presented indoor units or outdoor units for split-system air
conditioning machines u - 84159090 --- Other. -β;
(ii) in heading 8421, for tariff item 84219900 and the entries relating thereto, the
following shall be substituted, namely:β β842199 -- Other: 84219910---
Reverse Osmosis (RO) membrane element for household type filters -
84219990 --- Other -β;
Supplementary Notes:
in Chapter 84, for the entry in column (4) occurring against tariff items 8419 89
12, 8419 89 13, 8419 89 14, 8419 89 15, 8419 89 16, 8419 89 17 and 8419 89
19, the entry β7.5%β shall be substituted
20. Chapter 85:
in Chapter 85, β(i) in heading 8507, for tariff item 85079010 and the entries relating thereto, the
following shall be substituted, namely:β β85079010 --- Accumulator cases
made of hard rubber. - 85079020 --- Battery separators -β;
(ii) in heading 8529,ββ
(a) after tariff item 85291092 and the entries relating thereto, the following shall
be inserted, namely:β β85291093 ---- Other, for apparatus of headings 8525 to
8527 -β;
(b) after tariff item 85299020 and the entries relating thereto, the following shall
be inserted, namely:β β85299030 --- Other, for apparatus of headings 8525 to
8527 -β;
21. Chapter 86:
in Chapter 86, in heading 8609, for tariff item 86090000 and the entries relating
thereto, the following shall be substituted, namely:β β8609 CONTAINERS
(INCLUDING CONTAINERS FOR THE TRANSPORT OF FLUIDS)
SPECIALLY DESIGNED AND EQUIPPED FOR CARRIAGE BY ONE OR
MORE MODES OF TRANSPORT 860900 - Containers (including containers
for the transport of fluids) specially designed and equipped for carriage by one
or more modes of transport : 86090010 --- Refrigerated containers - 86090090
---β.0 --- Other β.ANNEXURE-II
Proposed changes in HS Codes and Product Descriptions as introduced
in Finance Act, 2026
Sr. NO. ITC HS Item Description Policy Policy Condition
1. 03061900 Frozen :- -Other Free Jasus DELETED
sp.
2. 03061910 Krill FREE
3. 03061990 Other FREE
4. 08104000 Cranberries, bilberries and DELETED
other fruits of the genus
Vaccinium
5. 08119010 Containing added sugar DELETED
6. 08119090 Other DELETED
7. 08029900 Other- - Other DELETED
8. 08029910 --- Pecan nuts FREE
9. 080299 90 --- Other FREE
10. 08104010 --- Cranberries FREE
11. 08104020 --- Blueberries FREE
12. 08104090 --- Other FREE
13. 08119011 ---- Cranberries FREE
14. 08119012 ---- Blueberries FREE
15. 08119019 ---- Other FREE
16. 08119091 ---- Cranberries . FREE
17. 08119092 ---- Blueberries . FREE18. 08119099 ---- Other . FREE
19. 08134030 --- Cranberries . FREE
20. 08134040 --- Blueberries . FREE
21. 12079950 --- Shea nuts . FREE
22. 13021919 Extracts: ---- Other DELETED Subject to Policy
Extracts: --- Condition 2 &3 of the
- Other Chapter
23. 13021920 Extracts: ---- Cashew shell DELETED Subject to Policy
liquid (CNSL), crude Condition 2 &3 of the
Chapter
24. 13021930 Extracts: ---- Purified and DELETED Subject to Policy
distilled CNSL (Cardanol) Condition 2 &3 of the
Chapter
25. 13021921 ---- Of Withania somnifera . - FREE Subject to Policy
Condition 2 &3 of the
Chapter
26. 13021922 ---- Of Bacopa monnieri . - FREE Subject to Policy
Condition 2 &3 of the
Chapter
27. 13021923 ---- Of Berberis aristata . - FREE Subject to Policy
Condition 2 &3 of the
Chapter
28. 13021924 ---- Of Boswellia serrata . - FREE Subject to Policy
Condition 2 &3 of the
Chapter
29. 13021925 ---- Of Emblica officinalis . - FREE Subject to Policy
Condition 2 &3 of the
Chapter
30. 13021926 ---- Of Ocimum sanctum . - FREE Subject to Policy
Condition 2 &3 of the
Chapter
31. 13021927 ---- Of Capsicum annuum . - FREE Subject to Policy
Condition 2 &3 of the
Chapter
32. 13021928 ---- Of Phaseolus vulgaris . - FREE Subject to Policy
Condition 2 &3 of the
Chapter
33. 13021931 ---- Of Piper nigrum . - FREE Subject to Policy
Condition 2 &3 of the
Chapter
34. 13021932 ---- Of Pterocarpus FREE Subject to Policy
marsupium . - Condition 2 &3 of the
Chapter
35. 13021933 ---- Of Punica granatum . - FREE Subject to Policy
Condition 2 &3 of the
Chapter36. 13021934 ---- Of Salacia reticulata . - FREE Subject to Policy
Condition 2 &3 of the
Chapter
37. 13021935 ---- Of Tagetes erecta . - FREE Subject to Policy
Condition 2 &3 of the
Chapter
38. 13021936 ---- Of Terminalia bellirica . - FREE Subject to Policy
Condition 2 &3 of the
Chapter
39. 13021937 ---- Of Curcuma longa . - FREE Subject to Policy
Condition 2 &3 of the
Chapter
40. 13021938 ---- Of Zingiber officinale . - FREE Subject to Policy
Condition 2 &3 of the
Chapter
41. 13021939 ---- Other . - FREE Subject to Policy
Condition 2 &3 of the
Chapter
42. 13021950 --- Cashew shell liquid FREE Subject to Policy
(CNSL), crude . - Condition 2 &3 of the
Chapter
43. 13021960 --- Purified and distilled FREE Subject to Policy
CNSL (Cardanol) . - Condition 2 &3 of the
Chapter
44. 20089300 Other, including mixtures DELETED
other than those of sub-
heading 2008 19 :- -
Cranberries (Vaccinium
macrocarpon, Vaccinium
oxycoccos); lingonberries
(Vaccinium vitisidaea)
45. 20089310 --- Cranberries (Vaccinium FREE
macrocarpon, Vaccinium
oxycoccos) . -
46. 20089390 --- Other . - FREE
47. 20089915 ---- Blueberries . - FREE
48. 20089995 ---- Blueberries . - FREE
49. 21069050 Compound preparations for DELETED
making non-alcoholic
beverages
50. 21069051 ---- Compound alcoholic FREE
preparations of a kind used
for the manufacture of
beverages, of an alcoholic
strength by volume
exceeding 0.5% vol.,
determined at 20 β . 1 -
51. 21069059 ---- Other . - FREE52. 22029920 Fruit pulp or fruit juice based DELETED
drink
53. 22029930 Beverages containing milk DELETED
54. 22029990 Other DELETED
55. 22029921 ---- Cranberry products l - FREE
56. 22029929 ---- Other l - FREE
57. 22029931 ---- Cranberry products l - FREE
58. 22029939 ---- Other l - FREE
59. 22029991 ---- Cranberry products l - FREE
60. 22029999 ---- Other l - FREE
61. 25292200 Fluorspar : -- Containing by DELETED
weight more than 97 percent
of calcium fluoride
62. 25292210 --- Acid grade - FREE
63. 25292290 --- Other . - FREE
64. 26151000 Zirconium ores and DELETED Export is allowed
concentrates through Indian Rare
Earths Limited
(IREL) only
65. 26151010 --- Hafnium . Free - STE (State Export is allowed
Trading through Indian Rare
Enterprise) Earths Limited
(IREL) only
66. 26151090 --- Other . Free - STE (State Export is allowed
Trading through Indian Rare
Enterprise) Earths Limited
(IREL) only
67. 28419000 Other DELETED
68. 28419010 ---Ammonium metavanadate FREE
. -
69. 28419090 --- Other . - FREE
70. 29051430 Amino butanol DELETED
71. 29159010 Acetyl chloride DELETED
72. 29163400 Aromatic monocarboxylic DELETED However, Export of
acids, their anhydrides, Phenyl acetic acid
halides, peroxides, and its salts is Free
peroxyacids and their subject to No
derivatives : -- Phenylacetic Objection Certificate
acid and its salt from Narcotics
Commissioner of
India, Gwalior
73. 29171920 Malonic acid DELETED
74. 29224300 Anthranilic acid and its salts DELETED However, Export of
Anthranilic acid and
its salts is Free
subject to No
Objection Certificate
from NarcoticsCommissioner of
India, Gwalior
75. 29242990 Other DELETED
76. 29333210 Mepiquat chloride DELETED
77. 29333990 Derivatives of pyridine: ---- DELETED
Other
78. 29394100 Alkaloids of ephedra and DELETED However, Export of
their derivatives;salts Ephedrine and its
thereof- - Ephedrine and its salts
salt /Pseudoephedrine
and its salts is
subject to No
Objection Certificate
from Narcotics
Commissioner of
India, Gwalior
79. 29394200 Alkaloids of ephedra and DELETED However, Export of
their derivatives;salts Ephedrine and its
thereof- - Pseudoephedrine salts
(INN) and its salts /Pseudoephedrine
and its salts is
subject to No
Objection Certificate
from Narcotics
Commissioner of
India, Gwalor.
80. 29394400 Alkaloids of ephedra and DELETED However, Export of
their derivatives;salts Norephedrine
thereof- - Norephedrine and (Phenylpropanolami
its salts n e), its salts and
preparations thereof
is Free subject to No
Objection Certificate
from Narcotics
Commissioner of
India, Gwalor
81. 29396300 Alkaloids of rye ergot and DELETED However, Export of
their derivatives; salts thereof Lysergic acid and its
: -- Lysergic acid and its salts salts is Free subject
to No Objection
Certificate from
Narcotics
Commissioner of
India, Gwalior
82. 29159011 ---- Acetyl chloride . - FREE
83. 29159012 ---- Propionyl chloride . FREE
84. 29159096 ---- Triethyl orthoformate FREE
85. 29163410 --- Phenylacetic acid . FREE However, Export of
Phenyl acetic acid
and its salts is Freesubject to No
Objection Certificate
from Narcotics
Commissioner of
India, Gwalior
86. 29163490 --- Other FREE However, Export of
Phenyl acetic acid
and its salts is Free
subject to No
Objection Certificate
from Narcotics
Commissioner of
India, Gwalior
87. 29171921 ---- Malonic acid . FREE
88. 29171922 ---- Diethyl malonate . FREE
89. 29171929 ---- Other . - FREE
90. 29183070 --- Methyl alpha-FREE
phenylacetoacetate . -
91. 29189940 --- P-2-P methyl glycidic acid FREE
and its esters . -
92. 29221930 --- DL-2 Aminobutanol . FREE However, Export of
Anthranilic acid and
its salts is Free
subject to No
Objection Certificate
from Narcotics
Commissioner of
India, Gwalior
93. 29224310 --- Anthranilic acid . FREE However, Export of
Anthranilic acid and
its salts is Free
subject to No
Objection Certificate
from Narcotics
Commissioner of
India, Gwalior
94. 29224390 --- Other . FREE However, Export of
Anthranilic acid and
its salts is Free
subject to No
Objection Certificate
from Narcotics
Commissioner of
India, Gwalior
95. 29242991 ---- Alpha-FREE
phenylacetoacetamide .
96. 29242999 ---- Other . - FREE
97. 29270020 --- Azobisisobutyronitrile FREE
(AIBN) .98. 29322040 --- Gibberellic acid . FREE
99. 29322050 --- Aceto butyrolactone . FREE
100. 29329 930 --- Artemisinin . FREE
101. 29329 940 --- 3,4-MDP-2-P methyl FREE
glycidic acid .
102. 29329 950 --- 3,4-MDP-2-P methyl FREE
glycidate .
103. 29333 220 --- Piperidine . FREE
104. 29333 230 --- Mepiquate chloride . FREE
105. 29333 970 --- 4-Piperidone . - FREE
106. 29333 980 --- 1-Boc-4-piperidone . - FREE
107. 29333 991 ---- Norfentanyl . FREE
108. 29333 999 ---- Other . FREE
109. 29349 950 --- Thymidine . FREE However, Export of
"Deoxy nucleotide
triphosphates" will be
in Restricted
category and
permitted under
Restricted Export
Authorization.
110. 29394 110 --- Ephedrine . FREE However, Export of
Ephedrine and its
salts
/Pseudoephedrine
and its salts is
subject to No
Objection Certificate
from Narcotics
Commissioner of
India, Gwalior
111. 29394 190 --- Other . FREE However, Export of
Ephedrine and its
salts
/Pseudoephedrine
and its salts is
subject to No
Objection Certificate
from Narcotics
Commissioner of
India, Gwalior
112. 29394 210 --- Pseudoephedrine (INN) . FREE However, Export of
Ephedrine and its
salts
/Pseudoephedrine
and its salts is
subject to No
Objection Certificate
from NarcoticsCommissioner of
India, Gwalior
113. 29394 290 --- Other . FREE However, Export of
Ephedrine and its
salts
/Pseudoephedrine
and its salts is
subject to No
Objection Certificate
from Narcotics
Commissioner of
India, Gwalior
114. 29394 410 --- Norephedrine .- FREE However, Export of
Norephedrine
(Phenylpropanolami
n e), its salts and
preparations thereof
is Free subject to No
Objection Certificate
from Narcotics
Commissioner of
India, Gwalior
115. 29394 490 --- Other . - FREE However, Export of
Norephedrine
(Phenylpropanolami
n e), its salts and
preparations thereof
is Free subject to No
Objection Certificate
from Narcotics
Commissioner of
India, Gwalior
116. 29396 310 --- Lysergic acid . - FREE However, Export of
Lysergic acid and its
salts is Free subject
to No Objection
Certificate from
Narcotics
Commissioner of
India, Gwalior
117. 29396 390 --- Other . - FREE However, Export of
Lysergic acid and its
salts is Free subject
to No Objection
Certificate from
Narcotics
Commissioner of
India, Gwalior
118. 33021 010 Synthetic flavouring essence DELETED119. 33021 090 Other DELETED
120. 33021 011 ---- Compound alcoholic FREE
preparations of a kind used
for the manufacture of
beverages, of an alcoholic
strength by volume
exceeding 0.5 % vol.,
determined at 20 β
121. 33021 019 ---- Other . - FREE
122. 33021 091 ---- Compound alcoholic FREE
preparations of a kind used
for the manufacture of
beverages, of an alcoholic
strength by volume
exceeding 0.5 % vol.,
determined at 20 β
123. 33021 099 ---- Other . - FREE
124. 39232 990 Other DELETED
125. 39232 991 ---- Biodegradable . - FREE
126. 39232 999 ---- Other . - FREE
127. 41041 100 n the wet state (including DELETED
wet-blue) : -- Full grains,
unsplit; grain splits
128. 41041 900 In the wet state (including DELETED
wet-blue) : -- Other
129. 41051 000 In the wet state (including DELETED
wet-blue)
130. 41062 100 Of goats or kids : -- In the wet DELETED
state (including wet-blue)
131. 41063 100 Of swine : -- In the wet state DELETED
(including wet-blue
132. 41069 100 Other : -- In the wet state DELETED
(including wet-blue)
133. 41041 110 --- Wet blues . Free - FREE
134. 41041 190 --- Other . - FREE
135. 41041 910 --- Wet blues . Free - FREE
136. 41041 990 --- Other . - FREE
137. 41051 010 --- Wet blues . Free - FREE
138. 41051 090 --- Other . - FREE
139. 41062 110 --- Wet blues . Free - FREE
140. 41062 190 --- Other . - FREE
141. 41063 110 --- Wet blues . Free - FREE
142. 41043 190 --- Other . - FREE
143. 41069 110 --- Wet blues . Free - FREE
144. 41069 190 --- Other . - FREE
145. 47020 000 Chemical wood pulp, DELETED
dissolving grades.
146. 47020 010 --- Rayon grade wood pulp . PROHIBITED147. 47020 090 --- Other . PROHIBITED
148. 48239 040 --- Kites . - FREE
149. 73051 121 Non-galvanised pipes: ---- Of DELETED
iron Free
150. 73051 129 Non-galvanised pipes: ---- DELETED
Other Free
151. 73051 221 Non-galvanised pipes: ---- Of DELETED
iron
152. 73051 229 Non-galvanised pipes: ---- DELETED
Other
153. 73051 921 Non-galvanised (black) DELETED
pipes: ---- Of iron
154. 73051 929 Non-galvanised (black) DELETED
pipes: ---- Other
155. 73053 110 Of iron DELETED
156. 73053 190 Other DELETED
157. 73053 910 Of iron DELETED
158. 73053 990 Other DELETED
159. 73061 921 Non galvanised pipes: ---- Of DELETED
iron
160. 73061 929 Non galvanised pipes: ---- DELETED
Other
161. 73051 131 ---- Clad, plated or coated . - FREE
162. 73051 139 ---- Other . - FREE
163. 73051 141 ---- Clad, plated or coated . - FREE
164. 73051 149 ---- Other . - FREE
165. 73051 231 ---- Clad, plated or coated . - FREE
166. 73051 239 ---- Other . - FREE
167. 73051 241 ---- Clad, plated or coated . - FREE
168. 73051 249 ---- Other . - FREE
169. 73051 931 ---- Clad, plated or coated . - FREE
170. 73051 939 ---- Other . - FREE
171. 73051 941 ---- Clad, plated or coated . - FREE
172. 73051 949 ---- Other . - FREE
173. 73053 111 Galvanised, of iron FREE
174. 73053 119 Galvanised, other FREE
175. Non-galvanised, of iron β
73053121 FREE
clad, plated or coated
176. Non-galvanised, of iron β
73053129 FREE
other
177. Non-galvanised, other β clad,
73053131 FREE
plated or coated
178. Non-galvanised, other β
73053139 FREE
other
179. 73053 911 Of iron FREE
180. Other. - --- Non-galvanised,
73053919 FREE
of iron
181. 73053 921 ---- Clad, plated or coated FREE
182. 73053 929 Other. - --- Non-galvanised FREE183. 73061 931 ---- Clad, plated or coated . - FREE
184. 73061 939 ---- Other Non-galvanised FREE
pipes, other . -
185. 73061 941 ---- Clad, plated or coated . - FREE
186. 73061 949 ---- Other . - FREE
187. 81019 920 --- Bars and rods, other than FREE
those obtained simply
by sintering, profiles, plates,
sheets, strip and
foil
188. 84159 000 Parts DELETED
189. 84219 900 Parts : -- Other DELETED
190. 84159 010 --- Separately presented FREE
indoor units or outdoor
units for split-system air
conditioning machines
191. 84159 090 --- Other FREE
192. 84219 910 --- Reverse Osmosis (RO) FREE
membrane element
for household type filters
193. 84219 990 --- Other FREE
194. 85079 020 --- Battery separators... FREE
195. 85291 093 ---- Other, for apparatus of FREE
headings 8525 to
8527
196. 85299 030 Other, for apparatus of FREE
headings 8525 to
8527
197. 86090 000 Containers (including DELETED
containers for the transport of
fluids) specially designed and
equipped for carriage by one
or more modes of transport.
198. 86090 010 --- Refrigerated containers... FREE
199. 86090 090 --- Other... FREE
***