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Notes


Chapter Notes

1. Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.




Import Licensing Notes




Import of items of animal origin or the products intended for feeding containing animal origin materials under ITC (HS) Code 2309 'Preparations of a kind used in animal feeding' shall be subject to a sanitary  import permit to be issued by Department of Animal Husbandry, Dairying & Fisheries, Government of India., as per Section 3A of Live-stock Importation Act, 1898, as incorporated by Live Stock importation (Amendment) Act, 2001 (Act No. 28 of 2001, 29th August, 2001), or as amended from time to time. [Condition (1) inserted by 18-Ntfn(RE)/11.06.2013 and amended by 29-Ntfn(RE)/24.07.2013]





Other Notes : Year 2010


HS Classification Changes in Year 2007 - In sub-heading 230220 and 230670 and their entries omitted by finance Act, 2006.


Classification in ITC(HS) EXIM POLICY - corn, Cob, Grit classified under EXIM Code 23021002 (Reference MOC-Policy circular 28/TR/18.08.99. Additional duty - additional duty in this chapter is NIL by central excise tariff headings 2301 and 2302.


Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.


 


Other Notes : Year 2009


HS Classification Changes in Year 2007 - In sub-heading 230220 and 230670 and their entries omitted by finance Act, 2006.


Classification in ITC(HS) EXIM POLICY - corn, Cob, Grit classified under EXIM Code 23021002 (Reference MOC-Policy circular 28/TR/18.08.99. Additional duty - additional duty in this chapter is NIL by central excise tariff headings 2301 and 2302.


Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.


 


Other Notes : Year 2008


HS Classification Changes in Year 2007 - In sub-heading 230220 and 230670 and their entries omitted by finance Act, 2006.


Classification in ITC(HS) EXIM POLICY - corn, Cob, Grit classified under EXIM Code 23021002 (Reference MOC-Policy circular 28/TR/18.08.99. Additional duty - additional duty in this chapter is NIL by central excise tariff headings 2301 and 2302.


Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.


Other Notes : Year 2007


HS Classification Changes in Year 2007 - In sub-heading 230220 and 230670 and their entries omitted by finance Act, 2006.


Classification in ITC(HS) EXIM POLICY - corn, Cob, Grit classified under EXIM Code 23021002 (Reference MOC-Policy circular 28/TR/18.08.99.


Additional Duty - additional duty in this chapter is NIL by central excise tariff headings 2301 and 2302.


Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.


Other Notes : Year 2006


a. Additional Duty : in this chapter Nil by Central Excise Tariff heading 23.01 and 23.02.


b. Classification in ITC(HS) Exim Policy : Corn Cob Grift classified under Exim Code 230210 02 (Ref. MOC-Pol., cir 28(RE)/18.08.2006.


c. Education Cess : EC of 2% on the aggregate of excise and customs duties under Section 91(1) of finance Act 2004 applicable on all goods in this chapter.

 

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Date: 18-11-2024
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