HS Code Note
Reference by Customs Tariff Notification No : 21/01.03.2002 (S.No.38)
White Sugar
Falling under sunheading 17019100 or 17019990
Basic Customs Duty : Nil
Note 1 : Additional duty-Sugar Rs. 71 per quintal, Levy sugar-Rs 38 per quintal
(Reference . Central Excise tariff notification No. 03-CE/20.02.2005, s.No. 4)
Additional duty of excise : Nil under additional duties of Excise (Goods of Special Importance) Act, 1957 (Central Excise Tariff Notification no. 20-CE/13.05.2005), S.No. 1)
Sugar also attracts a Cess of Rs. 14 per quintal under the Sugar Cess act, 1982 (3 of 1982).
Cane Jaggery - Nil(GSI)
Sucrose - 16%, Khandsari sugar - Nil
Add 2%+1% on above for Education Cess.