| Concessional Rate of Duty on Imports of specified goods from Sri Lanka
under Indo-Sri Lanka Free Trade Agreement Notification
No. 26 dated 1st March 2000  (As
amended by notification no. 59/2000, Notification No. 20 dated 1st
March 2001, Notification No. 135 dated 31st December 2001,
Notification No. 24 dated 1st March 2002) In
exercise of the powers conferred by sub-section
(1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central
Government, being satisfied that it is necessary in the public interest so to
do, hereby exempts goods of the description specified in column (3) of the Table
hereto annexed and falling under the Chapter, heading No. or sub-heading No. of
the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975), specified in the corresponding entry in
column (2) of the said Table, from so much of that portion of the applied rate
of duty of customs as is specified in the corresponding entry in column (4) of
the said Table, subject to the following conditions, namely:- (1)   
the importer proves to the satisfaction of the Deputy Commissioner of
Customs or the Assistant Commissioner of Customs, as the case may be, in
accordance with the Customs Tariff (Determination of Origin Under the Free Trade
Agreement between the Democratic Socialist Republic of Sri Lanka and the
Republic of India) Rules, 2000 published with the notification of the Government
of India in the Ministry of Finance (Department of Revenue) No. 19/2000-Customs
(N.T), dated the 1st March, 2000 that the goods in respect of which
the benefit of this exemption is claimed are of the origin of Sri Lanka; (2)   
in respect of articles of apparel and clothing accessories specified in List
3 of the Table,- (i)      
the exemption shall apply to a quantity of imports, hereinafter referred
to as Tariff Rate Quota, not exceeding 8 million pieces computed from the 1st
day of January, in a calendar year, out of which a minimum of 6 million pieces
shall be manufactured from fabrics of Indian origin exported from Sri Lanka to
India. Provided
that for the period from the 1st day of March, 2000 to the 31st
day of December, 2000, the Tariff Rate Quota shall not exceed 6.67 million
pieces out of which a minimum of 5 million pieces shall be manufactured from
fabrics of Indian origin exported to Sri Lanka from India. Provided
further that the quantity of imports shall not exceed 1.5 million pieces in
respect of each category of goods, as may be specified by the Government of
India within the said Tariff Rate Quota. (ii)     
the imports shall be made only through the ports of Mumbai and Chennai. (3)   
Omitted (4)   
the importer follows the procedure as may be specified by the Government
of India from time to time. 
  Explanation: 
  
   For
  the purposes of this notification, - (A)     
  �applied rate of duty� means the standard rate of duty specified in
  the First Schedule to the Customs
  Tariff Act, 1975(51 of 1975), with respect to the goods specified in
  the said Table, read with any other notification for the time being in force,
  issued in respect of such goods under sub-section
  (1) of section 25 of the Customs Act, 1962 (52 of 1962), but not
  including the notifications of the Government of India in the Ministry of
  Finance (Department of Revenue) Nos. 236/89-Customs dated the 1st
  September, 1989, 26/95-Customs dated the 16th March, 1995 and
  105/99-Customs dated the 10th August, 1999. (B)     
  �calendar year� means the period starting from the 1st
  day of January and ending on the 31st day of December of the same
  year.  
 
  
    
      | S.No.
         | Chapter,
        Heading No or Sub-heading No.
         | Description
        of goods | Portion
        of the applied duty
         |  
      | (1)
         | (2)
         | (3)
         | (4)
         |  
      | 1. | 2.03,
        2.04, 02.05, 0206.30, 0206.41, 0206.49, 0206.80, 0206.90,02.07, 0208.10,
        0210.11, 0210.12, 0210.19, 06.03, 06.04, 07.02, 0703.90, 07.04, 07.05,
        07.06, 07.07, 07.08, 07.09, 07.10, 07.11, 07.12, 07.14, 14.01, 14.02,
        14.03, 1404.10, 1404.20, 25.01, 25.02, 25.03, 25.04, 25.05, 25.06,
        25.07, 25.08, 25.09, 25.11, 25.12, 2513.11, 2517.10, 2517.20, 2517.30,
        25.18, 25.19, 25.20, 25.21, 25.22, 25.23, 25.24, 25.25, 25.26, 25.27,
        25.28, 25.29, 25.30, 26.01, 26.02, 26.03, 26.04, 26.05, 26.06, 26.07,
        26.08, 26.09, 26.10, 26.11, 26.13, 26.15, 2617.10, 26.18, 27.01, 27.02,
        27.03, 27.04, 27.05, 27.06, 27.07,27.08, 27.09, 27.10, 27.11, 27.12,
        27.13, 27.14, 27.15, 28.01, 28.02, 28.03, 28.04, 2805.12, 2805.19,
        2805.30, 2805.40, 28.06, 28.07, 28.09, 28.10, 28.11, 28.12, 28.13,
        28.15, 28.16, 28.17, 28.18, 28.19, 28.20, 28.21, 28.22, 28.23, 28.24,
        28.25, 28.26, 28.27, 28.28, 28.29, 28.30, 28.31, 28.32, 28.33, 28.34,
        28.35, 28.36, 28.37, 28.38, 28.39, 28.40, 28.41, 28.42, 28.47, 28.48,
        28.49, 28.50, 28.51, 29.01, 29.02, 2903.11, 2903.12, 2903.15, 2903.19,
        2903.21, 2903.22,2903.23, 2903.29, 2903.30, 2903.51, 2903.59, 2903.61,
        2903.69, 29.04, 2905.11, 2905.12, 2905.13, 2905.14, 2905.15, 2905.16,
        2905.17, 2905.19, 2905.22, 2905.29, 2905.31, 2905.32, 2905.39, 2905.41,
        2905.42, 2905.43, 2905.44, 2905.49, 2905.51, 2905.59, 29.06, 29.07,
        29.08, 29.09, 29.10, 29.11, 29.12, 29.13, 29.14, 2915.11, 2915.12,
        2915.13, 2915.21, 2915.22, 2915.23, 2915.29, 2915.31, 2915.32, 2915.33,
        2915.34, 2915.35, 2915.39, 2915.40, 2915.50, 2915.60, 29.16, 29.17,
        29.18, 29.19, 2920.10, 29.21, 29.22, 29.23, 29.24, 29.25, 29.26, 29.27,
        29.29, 2930.10, 2930.20, 2930.30, 2930.40, 29.31, 29.32, 29.34, 29.37,
        29.38, 29.40, 3102.10, 3102.80, 31.03, 3104.10, 3104.30,
        3104.90,3105.10, 3105.30, 3105.40, 44.04, 44.05, 44.06, 44.07, 44.08,
        44.09, 44.10, 44.11, 44.12, 44.13, 44.14, 44.15, 44.16, 44.17, 44.18,
        44.19, 44.20, 44.21, 47.01, 47.02, 47.03, 47.04, 47.05, 47.06, 47.07,
        4802.10, 4802.20, 4802.30, 4802.40, 4802.54, 48.04, 48.05, 48.06, 48.07,
        4808.20, 4808.30, 4808.90, 4809.20, 4809.90, 48.10, 4811.51, 4811.59,
        4811.60, 4811.90, 48.12, 48.13, 48.14, 48.15, 48.16, 48.18, 48.19,
        48.20, 48.22, 4823.12, 4823.19, 4823.20, 4823.40, 4823.70, 4823.90,
        49.01, 49.03, 49.08, 49.09, 49.10, 49.11, 84.02, 84.03, 84.04, 84.05,
        84.06, 8407.21, 8407.29, 8407.31, 8407.32, 8407.33, 8407.34, 8407.90,
        84.08, 84.09, 84.10, 84.11, 84.12, 84.13, 84.14, 84.15, 84.16, 84.17,
        84.18, 84.19, 84.20, 84.21, 84.22, 84.23, 84.24, 84.25, 84.26, 84.27,
        84.28, 84.29, 84.30, 84.31, 84.32, 84.33, 84.34, 84.35, 84.36, 84.37,
        84.38, 84.39, 84.40, 84.41, 84.42, 84.43, 84.44, 84.45, 84.46, 84.47,
        84.48, 84.49, 84.50, 84.51, 84.52, 84.53, 84.54, 84.55, 84.56, 84.57,
        84.58, 84.59, 84.60, 84.61, 84.62, 84.63, 84.64, 84.65, 84.66, 84.67,
        84.68, 84.69, 8470.21, 8470.29, 8470.30, 8470.40, 8470.50, 8470.90,
        84.71, 84.72, 84.73, 84.74, 84.75, 84.76, 84.77, 84.78, 84.79, 84.80,
        84.81, 84.82, 84.83, 84.84, 84.85, 92.01, 92.02, 92.03, 92.04, 92.05,
        92.06, 92.07, 92.08, 9209.10, 9209.20, 9209.30, 9209.91, 9209.92,
        9209.93, 9209.94, 9209.99 | All
        goods | 100% |  Omitted  
 
  
    
      | 1 | 61 | Articles
        of apparels and clothing accessories, knitted or crocheted | 50% |  
      | 2 | 62 | Articles
        of apparels and clothing accessories not knitted or crocheted | 50% |  Omitted  
  
 ANNEXURE
 
 
  
    
      | S.No
         | Heading
        No/ Sub-heading No
         | Description
        of goods
         |  
      | (1)
         | (2)
         | (3)
         |  
      | 1
         | 0801.11,
        0801.19, 12.03, 1513.11, 22.03, 22.04, 22.05,22.06, 22.07, 22.08, 39.15,
        39.16, 39.17, 39.18, 39.19, 39.20, 39.21, 39.22, 39.23, 39.24, 39.25,
        39.26, 40.01, 40.03, 40.04, 40.05, 40.06, 40.07, 40.08, 40.12, 40.16,
        40.17, 46.01, 46.02, 48.03,4808.10, 4809.10, 4811.10, 4811.41, 4811.49,
        48.17, 48.21, 4823.60, 50.01, 50.02, 50.03, 50.04, 50.06, 50.07,
        5305.11, 5305.19, 5308.10, 53.11, 5402.10, 5402.20, 5402.31, 5402.32,
        5402.33, 5402.41, 5402.42, 5402.43, 5402.51, 5402.52, 5402.61, 5402.62,
        54.04, 5501.20, 5501.30, 5503.20, 5503.30, 5505.10, 5506.20, 5506.30,
        5607.90, 56.09, 57.01, 57.02, 57.03, 57.04, , 57.05, 61.01, 61.02,
        61.03, 61.04, 61.05, 61.06, 61.07, 61.08, 61.09, 61.10, 61.11, 61.12,
        61.13, 61.14, 61.15, 61.16, 61.17, 62.01, 62.02, 62.03, 62.04, 62.05,
        62.06, 62.07, 62.08, 62.09, 62.10, 62.11, 62.12, 62.13, 62.14, 62.15,
        62.16, 62.17
         | All
        goods
         |   
 
  
    
      | S.No
         | Heading
        No/ Sub-heading No
         | Description
        of goods
         |  
      | (1)
         | (2)
         | (3)
         |  
      | 1.
        
         | 1.01,
        1.02, 1.03 
         | All
        goods
         |  
      | 2.
        
         | 01.04
        
         | Live
        sheep & lamb for breeding purposes
         |  
      | 3.
        
         | 01.04
        
         | Live
        sheep & lamb for other than breeding purpose
         |  
      | 4.
         | 01.04
        
         | Live
        goats
         |  
      | 5.
        
         | 01.05
        
         | Live
        fowls of the species Gallus domesticus, weighing not more than 185 g.
        other than grand parent stock.
         |  
      | 6.
        
         | 01.05
        
         | Live
        turkeys, weighting not more than 185 g., other than grand parent stock.
         |  
      | 7.
        
         | 01.05
        
         | Live
        poultry, weighing not more than 185 g., other, other than grand parent
        stock.
         |  
      | 8.
        
         | 01.05
        
         | Live
        fowls of the species Gallus domesticus, weighing not more than 185 g.,
        but not more than 2,000 g., other than grant parent stock.
         |  
      | 9.
        
         | 01.05
        
         | Live
        fowls of the species Gallus domesticus, weighing more than 2,000 g.
        other than grand parent stock.
         |  
      | 10.
        
         | 01.05
        
         | Other
        live poultry, weighing 185 g., or more, other than grand parent stock.
         |  
      | 11.
        
         | 01.06,
        2.01, 2.02, 0206.10, 0206.21, 0206.22, 0206.29, and 0208.00
         | All
        goods
         |  
      | 12.
         | 02.08
        
         | Other
        meat or edible meat offal, fresh, chilled or frozen of protected
        species.
         |  
      | 13.
        
         | 2.09
        
         | All
        goods
         |  
      | 14.
        
         | 02.10
        
         | Meat
        of bovine animals, salted, in brine, dried or smoked.
         |  
      | 15.
        
         | 02.10
        
         | Other
        meat and edible meat offal, salted, in brine, dried or smoked, edible
        flours and meals of meat or meat offal, of protected species.
         |  
      | 16.
        
         | 3.01,
        4.09, 4.10 
         | All
        goods
         |  
      | 17.
        
         | 05.02
        
         | Pigs,
        hogs, boars� bristles and hair and waste thereof, of protected
        species.
         |  
      | 18.
        
         | 05.02
        
         | Wastes
        of bristles and hair of pigs, hogs, boars
         |  
      | 19.
        
         | 05.02
        
         | Badger
        hair and other brush making hair
         |  
      | 20.
        
         | 05.02
        
         | Yak
        tail
         |  
      | 21.
        
         | 05.02
        
         | Waste
        of badger hair and other brush making hair
         |  
      | 22.
        
         | 05.04
        
         | Guts
        of cattle for natural food casings.
         |  
      | 23.
        
         | 05.04
        
         | Guts
        of sheep & goats for natural food casings
         |  
      | 24.
        
         | 05.04
        
         | Guts
        of other animals for natural foods casings
         |  
      | 25.
        
         | 05.04
        
         | Guts,
        other than for natural food casings
         |  
      | 26.
        
         | 05.04
        
         | Bladers
        and stomachs of animals, other than fish.
         |  
      | 27.
        
         | 05.05
        
         | Feathers,
        skins, or other parts of protected birds, of a kind used for stuffing,
        down.
         |  
      | 28.
        
         | 05.05
        
         | Peacock
        tail and wing feather
         |  
      | 29.
        
         | 05.05
        
         | Feather,
        skin, or other parts of protected birds, other than for stuffing purpose
         |  
      | 30.
        
         | 05.05
        
         | Powder
        and waste of feathers and parts of feathers, of protected birds
         |  
      | 31.
        
         | 05.05
        
         | Skins
        and other parts of birds, protected species
         |  
      | 32.
        
         | 05.06
        
         | Bones,
        including horn-cores, crushed, treated with acid, of protected species.
         |  
      | 33.
        
         | 05.06
        
         | Bones,
        grist, treated with acid, of protected species
         |  
      | 34.
        
         | 05.06
        
         | Ossein,
        treated with acid, of protected species
         |  
      | 35.
        
         | 05.06
        
         | Bones,
        horn-cores and parts thereof, not crushed, of protected species
         |  
      | 36.
        
         | 05.06
        
         | Bone
        meal, of protected species
         |  
      | 37.
        
         | 05.06
        
         | De-geletinised
        bones and horn -cores; powder and waste of bones and horn-cores, of
        protected species
         |  
      | 38.
        
         | 05.07
        
         | Ivory
        unworked or simply prepared
         |  
      | 39.
        
         | 05.07
        
         | Powder
        and waste of ivory
         |  
      | 40.
        
         | 05.07
        
         | Hoof
        meal, of protected species
         |  
      | 41.
        
         | 05.07
        
         | Horn
        meal, of protected species
         |  
      | 42.
        
         | 05.07
        
         | Hooves,
        claws, nails & beaks, of protected species
         |  
      | 43.
        
         | 05.07
        
         | Antlers,
        of protected species
         |  
      | 44.
        
         | 05.07
        
         | Buffalo
        horns, of protected species.
         |  
      | 45.
        
         | 05.07
        
         | Tortoise-shell,
        unworked or simply prepared, pf protected species
         |  
      | 46.
        
         | 05.07
        
         | Claws
        and waste of tortoise shell, of protected species
         |  
      | 47.
        
         | 05.07
        
         | Other
        parts of animals or birds, including hair and waste of protected species
         |  
      | 48.
        
         | 05.08
        
         | Coral
        unworked or simply prepared but not otherwise worked of protected
        species
         |  
      | 49.
        
         | 05.08
        
         | Chanks,
        of protected species
         |  
      | 50.
        
         | 05.08
        
         | Cowries,
        of protected species
         |  
      | 51.
        
         | 05.08
        
         | Cuttlefish
        fish bones, of protected species
         |  
      | 52.
        
         | 05.08
        
         | Shells
        of molluses, crustaceans echinoderms of protected species.
         |  
      | 53.
        
         | 05.08
        
         | Others
        corals and similar materials, including powder and waste thereof, of
        protected species.
         |  
      | 54.
        
         | 05.09
        
         | Natural
        sponges of animal origin, of protected species
         |  
      | 55.
         | 05.10
        
         | Bezoar
        cow (goolochan), of protected species.
         |  
      | 56.
        
         | 05.10
        
         | Ox
        gallstone, of protected species.
         |  
      | 57.
        
         | 05.10
        
         | Placenta,
        frozen, of protected species.
         |  
      | 58.
        
         | 05.10
        
         | Other
        animal products used in the preparation of pharmaceuticals products, of
        protected species.
         |  
      | 59.
        
         | 05.11
        
         | Bovine
        semen
         |  
      | 60.
        
         | 05.11
        
         | Fish
        maws edible
         |  
      | 61.
        
         | 05.11
        
         | Shark
        fins, edible
         |  
      | 62.
        
         | 05.11
        
         | Fish
        nail
         |  
      | 63.
        
         | 05.11
        
         | Of
        Wild life as specified in Wild Life Protection Act, 1972
         |  
      | 64.
        
         | 05.11
        
         | Fish
        waste, not elsewhere specified.
         |  
      | 65.
        
         | 05.11
        
         | Silkworm
        pupae, other than artemia cysts in dry and inactivated state in airtight
        tins or in polythene vacuum packs.
         |  
      | 66.
        
         | 05.11
        
         | Senews
        and tendons
         |  
      | 67.
        
         | 05.11
        
         | Other
        animal products not elsewhere specified or included, unfit for human
        consumption.
         |  
      | 68.
        
         | 6.01
        , 6.02, 7.01 
         | All
        goods
         |  
      | 69.
        
         | 07.03
        
         | Onions,
        fresh or chilled
         |  
      | 70.
        
         | 07.03
        
         | Garlic,
        fresh or chilled
         |  
      | 71.
        
         | 07.13
        
         | Australian
        lupin seeds
         |  
      | 72.
        
         | 07.13
        
         | Other
        dried leguminous vegetables (toxic pulses such as Blache Fleur or Vicia
        Sativa), shelled.
         |  
      | 73.
        
         | 09.08
        
         | All
        goods
         |  
      | 74.
        
         | 09.09
        
         | Aniseed,
        for sowing and planting
         |  
      | 75.
        
         | 09.09
        
         | Badiyan
        seed, for sowing and planting
         |  
      | 76.
        
         | 09.09
        
         | Corriander
        seed, for sowing and planting
         |  
      | 77.
        
         | 09.09
        
         | Cumin
        black
         |  
      | 78.
        
         | 09.09
        
         | Cumin,
        other than black, of sowing and planting
         |  
      | 79.
        
         | 09.09
        
         | Seeds
        of caraway, for sowing and planting
         |  
      | 80.
        
         | 09.09
        
         | Fennel
        seed, for sowing and planting
         |  
      | 81.
        
         | 09.09
        
         | Juniper
        seed, for sowing and planting
         |  
      | 82.
        
         | 09.10
        
         | Ginger
        fresh
         |  
      | 83.
        
         | 09.10
        
         | Turmeric,
        fresh
         |  
      | 84.
        
         | 09.10
        
         | Celery
        seed
         |  
      | 85.
        
         | 09.10
        
         | Fenugreek
        seed
         |  
      | 86.
        
         | 09.10
        
         | Dill
        seed
         |  
      | 87.
        
         | 09.10
        
         | Ajwan
        seed
         |  
      | 88.
        
         | 09.10
        
         | Cassia
        torea seed
         |  
      | 89.
        
         | 09.10
        
         | Poppy
        powder
         |  
      | 90.
        
         | 10.01
        
         | Durum
        wheat, seed quality
         |  
      | 91.
        
         | 10.01
        
         | Wheat
        seed
         |  
      | 92.
        
         | 10.01
        
         | Messin
        seed quality
         |  
      | 93.
        
         | 10.02
        
         | Rye,
        seed quality
         |  
      | 94.
        
         | 10.03
        
         | Barley,
        seed quality
         |  
      | 95.
        
         | 10.04
        
         | Oats,
        seed quality
         |  
      | 96.
        
         | 10.05
        
         | Maize
        seed
         |  
      | 97.
        
         | 10.05
        
         | Maize,
        other, feed grade for poultry and animals.
         |  
      | 98.
        
         | 10.06
        
         | Rice
        in the husk, seed quality
         |  
      | 99.
        
         | 10.07
        
         | Grains
        sorgum, seed, seed quality
         |  
      | 100.
        
         | 10.08
        
         | Buckwheat,
        seed quality
         |  
      | 101.
        
         | 10.08
        
         | Jawar,
        seed quality
         |  
      | 102.
        
         | 10.08
        
         | Bajra,
        seed quality
         |  
      | 103.
        
         | 10.08
        
         | Ragi,
        seed quality
         |  
      | 104.
        
         | 10.08
        
         | Canary
        seed
         |  
      | 105.
        
         | 10.08
        
         | Other
        cereals, seed quality
         |  
      | 106.
        
         | 12.01
        
         | Soya
        beans, whether or not broken, seed quality.
         |  
      | 107.
        
         | 12.02
        
         | Ground
        nuts, not roasted or otherwise cooked, in shell, H.P.S. seed quality
         |  
      | 108.
        
         | 12.02
        
         | Ground
        nuts, not roasted or otherwise cooked, in shell, not elsewhere
        specified, seed quality
         |  
      | 109.
        
         | 12.04
        
         | Linseed,
        whether or not broken, seed quality.
         |  
      | 110.
        
         | 12.05
        
         | Rape
        or Colza seeds, whether or not broken, seed quality
         |  
      | 111.
        
         | 12.06
        
         | Sunflower
        seeds whether or not broken, seed quality
         |  
      | 112.
        
         | 12.07
        
         | Oil
        palm seed, seed quality
         |  
      | 113.
        
         | 12.06
        
         | Nut
        and kernels of other palm, seed quality
         |  
      | 114.
        
         | 12.07
        
         | Poppy
        seeds
         |  
      | 115.
        
         | 12.06
        
         | Cotton
        seeds, seed quality
         |  
      | 116.
        
         | 12.07
        
         | Castor
        oil seeds, seed quality
         |  
      | 117.
        
         | 12.07
        
         | Sesame
        seeds, seed quality
         |  
      | 118.
        
         | 12.07
        
         | Mustard
        seeds, seed quality
         |  
      | 119.
        
         | 12.07
        
         | Safflower
        seeds, seed quality
         |  
      | 120.
        
         | 12.09
        
         | Beet
        seeds of a kind used for sowing
         |  
      | 121.
        
         | 12.09
        
         | Seeds
        of forage plants, other than beet seed
         |  
      | 122.
        
         | 12.09
        
         | Seeds
        of herbaceous plants cultivated principally for their flowers.
         |  
      | 123.
        
         | 12.09
        
         | Cabbage
        seeds
         |  
      | 124.
        
         | 12.09
        
         | Cauliflower
        seeds
         |  
      | 125.
        
         | 12.09
        
         | Onion
        seeds
         |  
      | 126.
        
         | 12.09
        
         | Pea
        seeds
         |  
      | 127.
        
         | 12.09
        
         | Radish
        seeds
         |  
      | 128.
        
         | 12.09
        
         | Pomegranate
        seeds (anar dana)
         |  
      | 129.
        
         | 12.09
        
         | Tomato
        seeds
         |  
      | 130.
        
         | 12.09
        
         | Tamarind
        seeds
         |  
      | 131.
        
         | 12.09
        
         | Vegetable
        seeds for sowing not elsewhere specified
         |  
      | 132.
        
         | 12.09
        
         | Fruit
        seeds for sowing
         |  
      | 133.
        
         | 12.09
        
         | Other
        seeds etc. for sowing not elsewhere specified
         |  
      | 134.
        
         | 12.11
        
         | Poppy,
        flowers & unripe heads of dried poppy
         |  
      | 135.
        
         | 12.11
        
         | Psyllium
        husk
         |  
      | 136.
        
         | 12.11
        
         | Psyllium
        seed
         |  
      | 137.
        
         | 12.11
        
         | Ayurvedic
        and Unani herbs, not elsewhere specified
         |  
      | 138.
        
         | 12.11
        
         | Poppy
        husk
         |  
      | 139.
        
         | 12.11
        
         | Vinca
        rosea
         |  
      | 140.
        
         | 12.11
        
         | Mint,
        including leaves
         |  
      | 141.
        
         | 12.11
        
         | Jojoba
        Seed
         |  
      | 142.
        
         | 12.12
        
         | Locust
        beans, including locust beans seeds, seed quality
         |  
      | 143.
        
         | 12.12
         | Sugar
        cane
         |  
      | 144.
        
         | 12.12
        
         | Sugar
        beet
         |  
      | 145.
        
         | 13.01
        
         | Other
        balsam and oleoresins, crude drugs
         |  
      | 146.
        
         | 13.02
        
         | Opium
         |  
      | 147.
        
         | 14.04
        
         | Other
        crude vegetable materials, inedible, not elsewhere specified crude
        drugs.
         |  
      | 148.
        
         | 15.01
        
         | Lard;
        other pig fat and poultry fat rendered, whether or not pressed or
        solvent extracted
         |  
      | 149.
        
         | 15.02
        
         | Mutton
        tallow
         |  
      | 150.
        
         | 15.02
        
         | Other
        fats of bovine animals, sheep or goats, unrendered
         |  
      | 151.
        
         | 15.02
        
         | Rendered
        or solvent extracted fats of bovine animals, sheep or goats
         |  
      | 152.
        
         | 15.03
        
         | Lard
        stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified
        or mixed or otherwise prepared.
         |  
      | 153.
        
         | 15.04
        
         | Fish
        liver oils and their fractions, commercial quality, other than cod or
        squid liver oils, or mixtures thereof, containing eicospentaenoic Acid
        and Decosahexacnoic Acid
         |  
      | 154.
        
         | 15.04
        
         | Fish
        body oil, other than that containing Eicopentaenoic Acid and
        Decosahexaenoic Acid.
         |  
      | 155.
        
         | 15.04
        
         | Sperm
        oil
         |  
      | 156.
        
         | 15.04
        
         | Other
        fats and oils and their fractions, of fish, other than those containing
        Eicospentaenoic Acid and Decosahexaenoic Acid.
         |  
      | 157.
        
         | 15.16
        
         | Animal
        fats & oils and their fractions
         |  
      | 158.
        
         | 15.17
        
         | Margarine,
        excluding liquid margarine, of animal origin
         |  
      | 159.
        
         | 15.17
        
         | Imitation
        lard and other prepared edible fats, not elsewhere specified., of animal
        origin.
         |  
      | 160.
        
         | 15.18
        
         | Animals
        oils and fats
         |  
      | 161.
        
         | 15.22
        
         | All
        goods
         |  
      | 162.
        
         | 16.02
        
         | Preparations
        based on bovine animals.
         |  
      | 163.
        
         | 23.01
        
         | Meat
        meals and pellets (including tankage), unfit for human consumption
         |  
      | 164.
        
         | 23.01
        
         | Other
        flours, meals and pellets of meat or meat offal (including greaves).
         |  
      | 165.
        
         | 23.01
        
         | Fish
        meal unfit for human consumption
         |  
      | 166.
        
         | 23.01
        
         | Other
        flours, meals and pellets, of crustaceans, molluses, or other aquatic
        invertebrates
         |  
      | 167.
        
         | 23.08
        
         | Acorns
        and horse-chestnuts
         |  
      | 168.
        
         | 25.13
        
         | Other
        pumice stone
         |  
      | 169.
        
         | 25.13
        
         | Emery,
        crude or in irregular pieces
         |  
      | 170.
        
         | 25.13
        
         | Natural
        corundum, crude or in irregular prices
         |  
      | 171.
        
         | 25.13
        
         | Natural
        garnet crude or in irregular pieces
         |  
      | 172.
        
         | 25.13
        
         | Emery
        powder
         |  
      | 173.
        
         | 25.13
        
         | Corundum
        powder
         |  
      | 174.
        
         | 25.13
        
         | Powder
        of other natural abrasives, grains, etc.
         |  
      | 175.
        
         | 25.14
        
         | Slate,
        whether or not roughly trimmed or merely cut, by sawing or otherwise,
        into blocks or slabs of a rectangular shape.
         |  
      | 176.
        
         | 25.15
        
         | Marble
        and travertine, crude or roughly trimmed.
         |  
      | 177.
        
         | 25.15
        
         | Marble
        cut or dressed
         |  
      | 178.
        
         | 25.15
        
         | Other
        marble & travertine, cut or dressed, into blocks or slabs of a
        rectangular shape.
         |  
      | 179.
        
         | 25.15
        
         | Alabaster
         |  
      | 180.
        
         | 25.15
        
         | Ecaussine
        and other calcareous monumental or building stone of an apparent
        specific gravity of 2.5 or more, whether or not roughly trimmed or
        merely cut, into blocks or slabs of rectangular shape
         |  
      | 181.
        
         | 25.16,
        2517.41, 2612.10, 2612.20
         | All
        goods
         |  
      | 182.
        
         | 26.14
        
         | Rutile
         |  
      | 183.
        
         | 26.16
        
         | Silver
        ores and concentrates
         |  
      | 184.
        
         | 26.16
        
         | Other
        ores and concentrates of precious metals (gold ores and concentrates)
         |  
      | 185.
        
         | 26.17
        
         | Other
        ores and concentrates(crude drugs)
         |  
      | 186.
        
         | 26.19
        
         | Converted
        slag of blast furnace
         |  
      | 187.
        
         | 26.19
        
         | Dross,
        scalings and other wastes from the manufacture of iron or steel
         |  
      | 188.
        
         | 26.20
        
         | Ash
        and residues containing mainly zinc
         |  
      | 189.
        
         | 26.20
        
         | Other
        ash and residues containing mainly other zinc compounds.
         |  
      | 190.
        
         | 26.20
        
         | Lead
        slag
         |  
      | 191.
        
         | 26.20
        
         | Lead
        residues
         |  
      | 192.
        
         | 26.20
        
         | Lead
        dross
         |  
      | 193.
        
         | 26.20
        
         | Other
        ash and residues containing mainly lead
         |  
      | 194.
        
         | 26.20
        
         | Brass
        dross
         |  
      | 195.
        
         | 26.20
        
         | Other
        ash and residues, containing mainly copper
         |  
      | 196.
        
         | 26.20
        
         | Aluminium
        dross
         |  
      | 197.
        
         | 26.20
        
         | Other
        ash and residues, containing mainly aluminium
         |  
      | 198.
        
         | 26.20
        
         | Ash
        and residues containing containing mainly vanadium
         |  
      | 199.
        
         | 26.20
        
         | Other
        ash and residues containing metals or metallic compounds.
         |  
      | 200.
        
         | 26.21
        
         | All
        goods
         |  
      | 201.
        
         | 28.05
        
         | Sodium
        metal
         |  
      | 202.
        
         | 28.43
        
         | Colloidal
        precious metals.
         |  
      | 203.
        
         | 28.43
        
         | Silver
        nitrate
         |  
      | 204.
        
         | 28.43
        
         | Other
        silver compounds
         |  
      | 205.
        
         | 28.43
        
         | Gold
        compounds
         |  
      | 206.
        
         | 28.43
        
         | Other
        compounds of precious metals; amalgams of precious metals, other than
        Sodium Aurous Thiosulphate and noble metal solutions of platinum,
        rhodium and palladium.
         |  
      | 207.
        
         | 28.44
        
         | Uranium
        enriched in U235 and its compounds; Alloys, dispersions, ceramic
        products and mixtures containing natural uranium or natural uranium
        compounds.
         |  
      | 208.
        
         | 28.44
        
         | Uranium
        depleted in U-235 & thorium & their alloys thereof, not
        elsewhere specified
         |  
      | 209.
        
         | 28.44
        
         | Compounds,
        inorganic or organic, of thorium or of Uranium depleted in U235
         |  
      | 210.
        
         | 28.44
        
         | Waste
        & scrap of uranium depleted in U235 and of thorium
         |  
      | 211.
        
         | 28.44
        
         | Radioactive
        elements and isotopes and compounds other than those of sub-heading No.
        2844.10, 2844.20 or 2844.30; alloys, dispersions, ceramic products and
        mixtures containing these elements, isotopes, or compounds; radioactive
        residues.
         |  
      | 212.
        
         | 28.44
        
         | Spent
        fuel elements of nuclear reactors
         |  
      | 213.
        
         | 28.44
        
         | Natural
        uranium and its compounds, alloys, dispersions ceramic products and
        mixtures containing natural uranium or natural uranium products
         |  
      | 214.
        
         | 28.45
        
         | Heavy
        water (deuterium oxide)
         |  
      | 215.
        
         | 28.45
        
         | Other
        isotopes, other than those of heading No. 28.44; compounds inorganic or
        organic, of such isotopes.
         |  
      | 216.
        
         | 28.46
        
         | Cerium
        compounds
         |  
      | 217.
        
         | 28.46
        
         | Other
        compounds, inorganic or organic, of rare earth metals, of Yttrium, or of
        Scandium or of mixtures of these metals.
         |  
      | 218.
        
         | 29.03
        
         | 1,1,1-trichloroethane
        (methyl chloroform)
         |  
      | 219.
        
         | 29.03
        
         | Carbon
        tetrachloride; tetrachloromethane
         |  
      | 220.
        
         | 29.03
        
         | 1,1,2-Trichloro
        1,2,2-trifluoro ethanes
         |  
      | 221.
        
         | 29.03
        
         | Other
        perhalogenated derivatives of acyclic hydrocarbons containing two or
        more different halogens.
         |  
      | 222.
        
         | 29.03
        
         | Trichloro-fluro-methane
         |  
      | 223.
        
         | 29.03
        
         | Dichloro-difluro-methane
         |  
      | 224.
        
         | 29.03
        
         | Dichloro-
        tetrafluoroethanes and chloro pentafluoroethane
         |  
      | 225.
        
         | 29.03
        
         | Other
        derivatives per halogenated only with fluorine and chlorine
         |  
      | 226.
        
         | 29.03
        
         | Bromo-chloro-difluoro-methane,
        bromo- trifluoromethate and dibromo-tetrafluoro-ethanes
         |  
      | 227.
        
         | 29.03
        
         | Other
        halogenated derivatives of acyclic hydrocarbons containing two or more
        different halogens (ozone depleting substances).
         |  
      | 228.
        
         | 29.03
        
         | DDT-Technical
        75 Wdp
         |  
      | 229.
        
         | 2915.24
        
         | Acetic
        anyhydride
         |  
      | 230.
        
         | 29.20
        
         | Tris
        (2,3 di-Bromopropyl) phosphate and crocidolite
         |  
      | 231.
        
         | 29.30
        
         | Allyl
        Isothiocyanate
         |  
      | 232.
         | 29.33
        
         | 1-Amino-4
        Methyl Piperazine
         |  
      | 233.
        
         | 29.36
        
         | Vitamin
        B1 and its salts
         |  
      | 234.
        
         | 29.36
        
         | Vitamin
        B2 and its salts
         |  
      | 235.
        
         | 29.36
        
         | Vitamin
        B12
         |  
      | 236.
        
         | 29.36
        
         | Nicotinic
        acid and nicotinamide
         |  
      | 237.
        
         | 29.39
        
         | Papaverine,
        their salts and derivatives
         |  
      | 238.
        
         | 29.39
        
         | Noscapine
        (narcotine) and their derivatives
         |  
      | 239.
        
         | 29.39
        
         | Morphine
         |  
      | 240.
        
         | 29.39
        
         | Other
        alkaloids of opium and their derivatives and salts thereof
         |  
      | 241.
        
         | 29.39
        
         | Ephedrine
        and its salts
         |  
      | 242.
        
         | 29.39
        
         | Pseudoephedrine(INN)
        and its salts
         |  
      | 243.
        
         | 29.41
        
         | Penicillin
        & its salts.
         |  
      | 244.
        
         | 29.41
        
         | Ampicilline
        & its salts
         |  
      | 245.
        
         | 29.41
        
         | Amoxycilline
        & its salts
         |  
      | 246.
        
         | 29.41
        
         | Cloxacilline
        & its salts
         |  
      | 247.
        
         | 29.41
        
         | 6-APA
        and other pencillines and their derivatives
         |  
      | 248.
        
         | 29.41
        
         | Streptomycin
         |  
      | 249.
        
         | 29.41
        
         | Tetracycline,
        Oxytetracycline and their salts
         |  
      | 250.
        
         | 29.41
        
         | Rifampicin,
        3 formyl Rifa S.V., Rifa S/Rifa S sodium, and 1-amino-4-methyl
        piperazine
         |  
      | 251.
        
         | 30.03
        
         | Medicaments
        containing penicillins or derivatives thereof, with a penicillanic acid
        structure, or streptomycins or their derivatives, not put in measured
        doses or in forms or packaging for retail sale.
         |  
      | 252.
        
         | 30.04
        
         | Streptomycin
        & its salts in capsules, injections etc.
         |  
      | 253.
        
         | 30.04
        
         | Penicillin
        in capsules, injections etc.
         |  
      | 254.
        
         | 30.04
        
         | Ampicilline
        in capsules, injections etc.
         |  
      | 255.
        
         | 30.04
        
         | Amoxycyllin
        in capsules, injections etc.
         |  
      | 256.
        
         | 30.04
        
         | Cloxacillin
        in capsules, injections etc.
         |  
      | 257.
        
         | 30.04
        
         | Ampicilline
        and Cloaxicilline (Amolox) in capsules injections etc.
         |  
      | 258.
        
         | 30.04
        
         | Other
        antibiotics with pencilline acid structure or of streptomycinor their
        derivatives, not elsewhere specified. in capsules injections etc.
         |  
      | 259.
        
         | 30.04
        
         | Tetracycline
        and their salts
         |  
      | 260.
        
         | 30.04
        
         | Other
        formulations containing tetracycline in capsules, injections, etc.
         |  
      | 261.
        
         | 30.04
        
         | Chloramphenicol
        and streptomycin �formulations thereof, in capsules etc.
         |  
      | 262.
        
         | 30.04
        
         | Rifampicin
        � formulations, in capsules etc.
         |  
      | 263.
        
         | 30.04
        
         | Vitamin
        B1 and B2 and their salts
         |  
      | 264.
        
         | 30.05
        
         | Adhesive
        gauze bandage
         |  
      | 265.
        
         | 30.05
        
         | Adhesive
        tape (medical)
         |  
      | 266.
        
         | 30.05
        
         | Plaster
        of paris (surgical)
         |  
      | 267.
        
         | 30.05
        
         | Other
        bandages
         |  
      | 268.
        
         | 30.05
        
         | Cotton
        wool medicated
         |  
      | 269.
        
         | 30.05
        
         | Poultice
        of kaolin
         |  
      | 270.
        
         | 30.05
        
         | Medicated
        lint
         |  
      | 271.
        
         | 30.05
        
         | Bandages
        without adhesive layer
         |  
      | 272.
        
         | 30.05
        
         | Other
        wadding, gauze, bandages and similar articles, other than burn therapy
        dressing soaked in protective gel, micro pores surgical tapes, and corn
        and callous removers.
         |  
      | 273.
        
         | 30.06
        
         | First
        aid boxes and kits
         |  
      | 274.
        
         | 31.01
        
         | Guano
         |  
      | 275.
        
         | 31.01
        
         | Other
        natural animal and vegetable fertilizers
         |  
      | 276.
        
         | 31.02
        
         | Ammonium
        sulpho nitrate
         |  
      | 277.
        
         | 31.02
        
         | Other
        salts and mixtures of ammonium sulphate and ammonium nitrate.
         |  
      | 278.
        
         | 31.02
        
         | Double
        salts and mixtures of calcium nitrate and magnesium nitrate
         |  
      | 279.
        
         | 31.02
        
         | Ammonium
        nitrate, whether or not in aqueous solution.
         |  
      | 280.
        
         | 31.02
        
         | Calcium
        cynamide
         |  
      | 281.
        
         | 31.02
        
         | Mixtures
        of ammonium nitrate with calcium carbonate or other inorganic non
        fertilizing substances
         |  
      | 282.
        
         | 31.02
        
         | Sodium
        nitrate
         |  
      | 283.
        
         | 31.04
        
         | Potassium
        chloride, pure
         |  
      | 284.
        
         | 34.04
        
         | Poly
        chlorinated or poly brominated biphenyls or polychlorinated terphenyls.
         |  
      | 285.
        
         | 35.07
        
         | Microboil
        rennet
         |  
      | 286.
        
         | 35.07
        
         | Other
        rennets and concentrates thereof
         |  
      | 287.
        
         | 36.01
        
         | Blasting
        powder
         |  
      | 288.
        
         | 36.01
        
         | Gun
        powder
         |  
      | 289.
        
         | 36.01
        
         | Propellant
        powders, not elsewhere specified
         |  
      | 290.
        
         | 36.02
        
         | Industrial
        explosives permitted types
         |  
      | 291.
        
         | 36.02
        
         | Other
        prepared explosives
         |  
      | 292.
        
         | 36.03
        
         | Detonating
        fuses
         |  
      | 293.
        
         | 36.03
        
         | Safety
        fuses
         |  
      | 294.
        
         | 36.03
        
         | Other
        mining blasting safety fuses
         |  
      | 295.
        
         | 36.03
        
         | Detonators
        containing and explosives electrically ignited non-ordnance
         |  
      | 296.
        
         | 36.03
        
         | Detonators,
        plain non-ordnance
         |  
      | 297.
        
         | 36.03
        
         | Percussion
        & detonating caps non-ordnance
         |  
      | 298.
        
         | 36.03
        
         | Igniters,
        non-ordnance
         |  
      | 299.
        
         | 36.04
        
         | Fireworks
         |  
      | 300.
        
         | 36.04
        
         | Ship
        signals very flare
         |  
      | 301.
        
         | 36.04
        
         | Sparklers
         |  
      | 302.
        
         | 36.04
        
         | Other
        signaling flares, rain rockets, fog signals and other pyrotechnic
        articles.
         |  
      | 303.
        
         | 36.05
        
         | Safety
        matches
         |  
      | 304.
        
         | 36.06
        
         | Combustible
        preparations
         |  
      | 305.
        
         | 36.06
        
         | Other
        ferro-cerium and other pyrophoric alloys
         |  
      | 306.
        
         | 37.06
        
         | Cinematograph
        feature films and video films.
         |  
      | 307.
        
         | 37.06
        
         | Other
        films of a width of 35 mm or more, other than certified children�s
        films, teaching aids and audio visual news.
         |  
      | 308.
        
         | 37.06
        
         | Documentary
        films
         |  
      | 309.
        
         | 37.06
        
         | Advertisement
        films
         |  
      | 310.
        
         | 37.06
        
         | Children
        films, other than those so certified.
         |  
      | 311.
        
         | 37.06
        
         | Other
        cinematographic film, exposed and developed.
         |  
      | 312.
        
         | 38.08
        
         | Aldrin
         |  
      | 313.
        
         | 38.08
        
         | Aluminium
        phosphide
         |  
      | 314.
        
         | 38.08
        
         | Calcium
        cyanide
         |  
      | 315.
        
         | 38.08
        
         | Chlordane
         |  
      | 316.
        
         | 38.08
        
         | Chlorobenzilate
         |  
      | 317.
        
         | 38.08
        
         | Dimethyl
        dichloro vinyl-phosphate
         |  
      | 318.
         | 38.08
        
         | Diaginal
         |  
      | 319.
        
         | 38.08
        
         | Heptachlor
         |  
      | 320.
        
         | 38.08
        
         | Lindane
         |  
      | 321.
        
         | 38.08
        
         | Methyl
        bromide
         |  
      | 322.
        
         | 38.08
        
         | Parathion
        methyl
         |  
      | 323.
        
         | 38.08
        
         | Dimethoate
        technical
         |  
      | 324.
        
         | 38.08
        
         | Melathion
         |  
      | 325.
        
         | 38.08
        
         | Endosulphan
        technical
         |  
      | 326.
        
         | 38.08
        
         | Quinalphos
         |  
      | 327.
        
         | 38.08
        
         | Isoproturon
         |  
      | 328.
        
         | 38.08
        
         | Fenthion
         |  
      | 329.
        
         | 38.08
        
         | Cipermethrin
        technical
         |  
      | 330.
        
         | 38.08
        
         | Allethrin
         |  
      | 331.
        
         | 38.08
        
         | Synthetic
        pyrethrum
         |  
      | 332.
        
         | 38.08
        
         | Other
        insecticides
         |  
      | 333.
        
         | 38.08
        
         | Maneb
         |  
      | 334.
        
         | 38.08
        
         | Sodium
        Pentachlorophenate
         |  
      | 335.
        
         | 38.08
        
         | Tetramethyl
        thirum disulphide
         |  
      | 336.
         | 38.08
        
         | Zineb
         |  
      | 337.
        
         | 38.08
        
         | Other
        fungicides
         |  
      | 338.
        
         | 38.08
        
         | Chloromethyl
        phenoxy acetic acid
         |  
      | 339.
        
         | 38.08
        
         | 2-4
        dichloro phenoxy acetic acid & its esters
         |  
      | 340.
        
         | 38.08
        
         | Gibberellic
        acid
         |  
      | 341.
        
         | 38.08
        
         | Other
        weedicides & weed killing agents
         |  
      | 342.
        
         | 38.08
        
         | Disinfectants
         |  
      | 343.
        
         | 38.08
        
         | Repellant
        for insects in the form of tablets, cake, coils, etc.
         |  
      | 344.
        
         | 38.08
        
         | Other
        rodenticides and similar products, put up for retail sale or as
        preparations or articles.
         |  
      | 345.
        
         | 38.24
        
         | Containing
        acyclic hydrocarbons perhalogenated only with fluorine and chlorine,
        ozone depleting substances
         |  
      | 346.
        
         | 38.24
        
         | Other
        mixtures containing per halogenated derivatives of acyclic hydrocarbons
        containing two or more different halogens, ozone depleting substances.
         |  
      | 347.
        
         | 38.24
        
         | Other
        chemical products and preparations of the chemical or allied industries,
        not elsewhere specified., ozone depleting substances.
         |  
      | 348.
        
         | 39.15
        
         | Waste
        and scrap of phenoplast
         |  
      | 349.
        
         | 39.15
        
         | Waste
        and scrap of aminoplast
         |  
      | 350.
        
         | 39.15
        
         | Waste
        and scrap of alkyds and polyesters in other form, other than
        polyethylene, terephthalate bottle waste and scrap.
         |  
      | 351.
        
         | 39.15
        
         | Waste
        & scrap of polymides
         |  
      | 352.
        
         | 39.15
        
         | Waste
        & scrap of polyurethanes
         |  
      | 353.
        
         | 39.15
        
         | Waste
        & scrap of epoxide resins
         |  
      | 354.
        
         | 39.15
        
         | Waste
        & scrap of polypropylene
         |  
      | 355.
        
         | 39.15
        
         | Vinyl
        chloride & acetate copolymers waste & scrap.
         |  
      | 356.
        
         | 39.15
        
         | Waste
        and scrape of acrylicpolymers, methacrylic copolymers in other forms
         |  
      | 357.
        
         | 39.15
        
         | Waste
        and scrap of regenerated cellulose
         |  
      | 358.
        
         | 39.15
        
         | Cellulose
        plastic waste, non plasticized
         |  
      | 359.
        
         | 39.15
        
         | Cellulose
        plastic waste, plasticized
         |  
      | 360.
        
         | 39.15
        
         | Cellulose
        plastic film scrap non-plasticized
         |  
      | 361.
        
         | 39.15
        
         | Cellulose
        plastic waste (cellulose acetate film scrap) plasticized
         |  
      | 362.
        
         | 39.15
        
         | Waste
        and scrap of polyvinyl acetate
         |  
      | 363.
        
         | 39.15
        
         | Waste
        and scrap of other polymerization and copolymerization products in other
        forms
         |  
      | 364.
        
         | 39.15
        
         | Waste
        parings and scrap, polymers of ethylene
         |  
      | 365.
        
         | 39.15
        
         | Waste
        parings and scrap, polymers of styrene
         |  
      | 366.
        
         | 39.15
        
         | Waste
        parings and scrap, polymers of vinyl chloride
         |  
      | 367.
        
         | 43.02
        
         | Tiger-cat
        skins
         |  
      | 368.
        
         | 40.04
        
         | Used
        rubber tyres without cut in bead wire, and other used rubber tyres
        (other than those with one cut or cut in two pieces).
         |  
      | 369.
        
         | 43.03
        
         | Articles
        of apparels and clothing accessories of furskin, of protected species.
         |  
      | 370.
        
         | 43.03
        
         | Other
        articles of furskin of protected species
         |  
      | 371.
        
         | 48.01
        
         | Glazed
        newsprint
         |  
      | 372.
        
         | 48.01
        
         | Other
        newsprint
         |  
      | 373.
        
         | 48.02
        
         | Bank
        bond & cheque paper, in rolls and sheets, weighing 40g./ Sq.m. or
        more but not more than 150 g./ Sq.m.
         |  
      | 374.
        
         | 48.02
        
         | Currency
        note paper in rolls and sheets, weighing 40 g./ Sq.m. or more but not
        more than 150 g./Sq.m.
         |  
      | 375.
        
         | 48.02
        
         | Other
        paper and paper board, in rolls and sheets, weighing 40 g./Sq.m. or more
        but not more than 150 g./Sq.m. for security printing, currency paper,
        stamp paper and other special types of paper
         |  
      | 376.
        
         | 48.02
        
         | Bank
        bond & cheque paper, in rolls and sheets, weighing more than 150 g./Sq.m.
         |  
      | 377.
        
         | 48.02
        
         | Other
        paper, in roll and sheets, weighing more than 150g./ sqm., for security
        printing, currency paper, stamp paper and other special types of paper.
         |  
      | 378.
        
         | 48.02
        
         | Printing
        paper and writing paper, not elsewhere specified. of which more than 10%
        by weight of the total fibre consists of fibres obtained by a mechanical
        process, for security printing, currency and stamp paper and other
        special types of paper.
         |  
      | 379.
        
         | 49.07
        
         | All
        goods
         |  
      | 380.
        
         | 55.05
        
         | Waste
        of synthetic fibres (acrylic fibres, tow and top).
         |  
      | 381.
        
         | 56.05
        
         | Yarn,
        combined with metal in the form of thread, strip or powder or covered
        with metal (Real zari thread: gold and silver thread combined with
        textile thread).
         |  
      | 382.
        
         | 63.10
        
         | Cotton
        rags, new or used, sorted, other than in a completely mutilated form
         |  
      | 383.
        
         | 63.10
        
         | Woollen
        rags, sorted
         |  
      | 384.
        
         | 63.10
        
         | Gunny
        cuttings, sorted
         |  
      | 385.
        
         | 63.10
        
         | Others
        rags sorted
         |  
      | 386.
        
         | 63.10
        
         | Cotton
        rags, new or used, not sorted.
         |  
      | 387.
        
         | 63.10
        
         | Woollen
        rags, not sorted, other than in a completely mutilated form.
         |  
      | 388.
        
         | 63.10
        
         | Other
        used or new rags, scrap, twine, cordage, rope and cables and worn out
        articles of twine, cordage, rope or cables, of textile materials, not
        sorted, other than in a completely mutilated form.
         |  
      | 389.
        
         | 71.06
        
         | Silver
        powder
         |  
      | 390.
        
         | 71.06
        
         | Silver
        unworked
         |  
      | 391.
        
         | 71.06
        
         | Silver
        sheets plates, strips tubes & pipes
         |  
      | 392.
        
         | 71.06
        
         | Silver
        semi manufactured, other
         |  
      | 393.
        
         | 71.08
        
         | Gold
        powder
         |  
      | 394.
        
         | 71.08
        
         | Gold,
        other unwrought forms
         |  
      | 395.
        
         | 71.08
        
         | Gold,
        other semi-manufactured forms
         |  
      | 396.
        
         | 71.08
        
         | Gold
        monetary
         |  
      | 397.
        
         | 71.09
        
         | Base
        metals or silver, clad with gold, not further worked than
        semi-manufactured.
         |  
      | 398.
        
         | 71.11
        
         | Base
        metals, silver or gold, clad with platinum, not further worked than semi
        manufactured
         |  
      | 399.
        
         | 71.12
        
         | Waste
        and scrap of gold, including metal clad with gold but excluding
        sweepings containing other precious metals
         |  
      | 400.
        
         | 71.12
        
         | Waste
        and scrap of silver, including metal clad with silver.
         |  
      | 401.
        
         | 71.13
        
         | Silver
        filigree work
         |  
      | 402.
        
         | 71.13
        
         | Silver
        jewellery unset
         |  
      | 403.
        
         | 71.13
        
         | Silver
        jewellery set with gems
         |  
      | 404.
        
         | 71.13
        
         | Parts
        of silver jewellery
         |  
      | 405.
        
         | 71.13
        
         | Jewellery
        of gold unset
         |  
      | 406.
         | 71.13
        
         | Jewellery
        of gold set with pearls
         |  
      | 407.
        
         | 71.13
        
         | Jewellery
        of gold set with diamond
         |  
      | 408.
        
         | 71.13
        
         | Jewellery
        of gold set with precious and semi precious stones
         |  
      | 409.
        
         | 71.13
        
         | Gold
        findings
         |  
      | 410.
        
         | 71.14
        
         | Manufactures
        of silver
         |  
      | 411.
        
         | 71.14
        
         | Parts
        of manufactures of silver
         |  
      | 412.
         | 71.14
        
         | Manufactures
        of gold
         |  
      | 413.
        
         | 71.14
        
         | Parts,
        of manufactures of silver or gold.
         |  
      | 414.
        
         | 71.15
        
         | Spinnerettes
        made mainly of gold
         |  
      | 415.
        
         | 71.18
        
         | Silver
        or gold coins, not being legal tender.
         |  
      | 416.
         | 71.18
        
         | Other
        coins
         |  
      | 417.
        
         | 72..04
        
         | Empty
        or discharged cartridges (waste and scrap), of stainless steel
         |  
      | 418.
        
         | 72.04
        
         | Empty
        or discharged cartridges of all bores and sizes of alloy steel with a
        Public Notice issued in this behalf.
         |  
      | 419.
        
         | 72.04
        
         | Empty
        or discharged cartridges (waste and scrap) of high-speed steel.
         |  
      | 420.
        
         | 74.04
        
         | Waste
        and scrap of copper, other than specified products.
         |  
      | 421.
        
         | 74.04
        
         | Waste
        and scrap of copper alloys, other than specified products
         |  
      | 422.
         | 75.03
        
         | Nickel
        waste and scrap, other than specified products.
         |  
      | 423.
        
         | 76.02
        
         | Aluminium
        waste and scrap, other than specified products.
         |  
      | 424.
        
         | 78.02
        
         | Lead
        waste and scrap, other than specified products
         |  
      | 425.
         | 79.02
        
         | Zinc
        waste and scrap, other than specified products
         |  
      | 426.
         | 80.02
        
         | Tin
        waste and scrap, other than specified products
         |  
      | 427.
        
         | 81.01
        
         | Waste
        and scrap of tungsten and alloys
         |  
      | 428.
        
         | 81.02
        
         | Waste
        & scrap of molybdenum & molybdenum alloys
         |  
      | 429.
        
         | 81.03
        
         | Tantalum
        waste & scrap, including powder
         |  
      | 430.
        
         | 81.04
        
         | Waste
        and scrap of magnesium, other than specified products
         |  
      | 431.
        
         | 81.05
        
         | Waste
        & scrap of cobalt and cobalt alloys (including cobalt powder)
         |  
      | 432.
        
         | 81.06
        
         | Waste
        and scrap of bismuth and bismuth alloys, including bismuth powder
         |  
      | 433.
        
         | 81.07
        
         | Waste
        and scrap of cadmium and its alloys including powder
         |  
      | 434.
        
         | 81.08
        
         | Waste
        and scrap of titanium and its alloys including powders.
         |  
      | 435.
        
         | 81.09
        
         | Waste
        & scrap of zirconium, including powder
         |  
      | 436.
        
         | 81.10
        
         | Waste
        and scrap of antimony and its alloys including powder
         |  
      | 437.
        
         | 81.11
        
         | Waste
        and scrap of manganese & manganese base alloys
         |  
      | 438.
        
         | 81.12
        
         | Waste
        & scrap of beryllium & beryllium alloys
         |  
      | 439.
        
         | 81.12
        
         | Waste
        & scrap of chromium & chromium base alloys
         |  
      | 440.
        
         | 81.12
        
         | Germanium
        waste and scrap
         |  
      | 441.
        
         | 81.12
        
         | Vanadium
        waste and scrap
         |  
      | 442.
        
         | 81.12
        
         | Waste
        & scrap of Hafnium, Indium, Niobium, Rhenium, Thallium & other
        base metals & alloys not elsewhere specified. Including powders.
         |  
      | 443.
        
         | 81.13
        
         | Waste
        & scrap of cermets
         |  
      | 444.
        
         | 84.01
        
         | Nuclear
        Reactor
         |  
      | 445.
        
         | 84.01
        
         | Machinery
        and apparatus for isotopic separation and parts thereof
         |  
      | 446.
        
         | 84.01
        
         | Fuel
        elements non irradiated
         |  
      | 447.
        
         | 84.01
        
         | Parts
        of nuclear reactors
         |  
      | 448.
        
         | 84.07
        
         | Aircraft
        engines, second hand or reconditioned units.
         |  
      | 449.
        
         | 85.24
        
         | Magnetic
        tapes, of a width not exceeding 4 mm., other than computer software,
        audio cassettes or video tapes or discs of educational nature, learning
        aids, audio visual news or views, and certified children�s video film.
         |  
      | 450.
        
         | 85.24
        
         | Magnetic
        tapes, of a width exceeding 4 mm. but not exceeding 6.5 mm., other than
        computer software, audio cassettes or video tapes or discs of
        educational nature, learning aids, audio visual news or views, and
        certified children�s video film.
         |  
      | 451.
        
         | 85.24
        
         | Magnetic
        tapes, of a width exceeding 6.5 mm., other than computer software, audio
        cassettes or video tapes or discs of educational nature, learning aids,
        audio visual news or views, and certified children�s video film.
         |  
      | 452.
        
         | 85.24
        
         | Recorded
        video-cassettes, other than audio-visual news or views.
         |  
      | 453.
        
         | 85.24
        
         | Other
        recorded media for sound or similar phenomenon, other than media
        incorporating audio visual news or views.
         |  
      | 454.
        
         | 85.25
        
         | Two
        way radio communication equipment, other than walkie-talkie sets,
        cordless telephones, car telephones and transportable telephones
         |  
      | 455.
        
         | 85.25
        
         | Satellite
        communication equipment, other than VSAT terminals
         |  
      | 456.
        
         | 85.25
        
         | Radio
        broadcast transmitter
         |  
      | 457.
        
         | 85.25
        
         | TV
        broadcast transmitter
         |  
      | 458.
        
         | 85.25
        
         | Other
        transmission apparatus
         |  
      | 459.
        
         | 85.25
        
         | Marine
        radio communication equipment
         |  
      | 460.
        
         | 85.25
        
         | Other
        radio communication equipment including VHF, UHF and microwave
        communication equipment.
         |  
      | 461.
        
         | 85.25
        
         | Other
        transmission apparatus incorporating reception apparatus
         |  
      | 462.
        
         | 85.26
        
         | Radar
        apparatus
         |  
      | 463.
        
         | 85.26
        
         | Direction
        measuring equipment
         |  
      | 464.
        
         | 85.26
        
         | Direction
        finding equipment
         |  
      | 465.
        
         | 85.26
        
         | Non
        directional beacon
         |  
      | 466.
        
         | 85.26
        
         | VHF
        omni range equipment
         |  
      | 467.
         | 85.26
        
         | Other
        radio navigational aid apparatus
         |  
      | 468.
        
         | 85.26
        
         | Radio
        remote control apparatus
         |  
      | 469.
        
         | 85.29
        
         | Aerial/antennae
        for communication jamming equipment.
         |  
      | 470.
        
         | 85.29
        
         | Dish
        antennae for communication jamming equipment.
         |  
      | 471.
        
         | 85.29
        
         | Other
        aerials and aerial reflectors for communication jamming equipment.
         |  
      | 472.
        
         | 85.29
        
         | Other
        parts suitable for use solely or principally with the apparatus of
        heading Nos. 85.25 to 85.28 for communication equipment.
         |  
      | 473.
        
         | 85.43
        
         | Radio
        Frequency power amplifiers and noise generators for communication
        jamming equipment
         |  
      | 474.
        
         | 85.48
        
         | Specified
        waste and scrap of primary cells, primary batteries, and electric
        accumulators; spent primary cells, spent primary batteries, and spent
        electric accumulators.
         |  
      | 475.
        
         | 87.10
        
         | Tanks
        and other armoured fighting vehicles, motorized whether or not fitted
        with weapons and parts thereof
         |  
      | 476.
        
         | 88.01
        
         | Gliders
        and hang gliders, other than sports goods or equipment.
         |  
      | 477.
        
         | 88.01
        
         | Balloons
        other than sport goods and equipment.
         |  
      | 478.
        
         | 88.01
        
         | Other
        dirigibles and other non-powered aircraft, other than sports goods or
        equipment.
         |  
      | 479.
        
         | 88.02
        
         | Helicopters,
        of an unladen weight not exceeding 2,000 kg.
         |  
      | 480.
        
         | 88.02
        
         | Helicopters,
        of an unladen weight exceeding 2,000 kg.
         |  
      | 481.
        
         | 88.02
        
         | Aeroplanes
        and other aircraft, of an unladen weight not exceeding 2,000 kg.
         |  
      | 482.
        
         | 88.02
        
         | Aeroplanes
        and other aircraft, of an unladen weight exceeding 2,000 kg. but not
        exceeding 15,000 kg.
         |  
      | 483.
        
         | 8802.40,
        8802.60 
         | All
        goods
         |  
      | 484.
        
         | 88.03
        
         | Propellers
        and rotors and parts thereof, reconditioned or second hand as aircraft
        spares.
         |  
      | 485.
        
         | 88.03
        
         | Undercarriages
        of goods of heading Nos. 88.01 or 88.02 and parts thereof, reconditioned
        or second hand parts as aircraft spares.
         |  
      | 486.
        
         | 88.03
        
         | Other
        parts of aeroplanes or helicopters, reconditioned or second hand parts
        as aircraft spares.
         |  
      | 487.
        
         | 88.03
        
         | Other
        parts of goods of heading No. 88.01 or 88.02, reconditioned or second
        hand parts as aircraft spares
         |  
      | 488.
        
         | 89.06
        
         | Warships
        of all kinds
         |  
      | 489.
        
         | 90.04
        
         | Passive
        night vision goggles
         |  
      | 490.
        
         | 90.13
        
         | Telescopic
        sights for fitting to arms
         |  
      | 491.
        
         | 91.11
        
         | Watch
        cases of silver or gold or of metal clad with silver or gold.
         |  
      | 492.
        
         | 91.11
        
         | Watch
        cases of base metal, gold or silver plated.
         |  
      | 493.
        
         | 93.01,
        93.02 
         | All
        goods
         |  
      | 494.
        
         | 93.03
        
         | Muzzle
        loading fire arms
         |  
      | 495.
        
         | 93.03
        
         | Other
        sporting hunting or target shooting shotguns, including combination
        shotgun rifles
         |  
      | 496.
        
         | 93.03
        
         | Other
        sporting hunting or target shooting rifles
         |  
      | 497.
        
         | 93.03
        
         | Other
        firearms and similar devices which operate by the firing of an explosive
        charge
         |  
      | 498.
        
         | 93.04
        
         | Other
        arms such as spring, air or gas guns or pistols, truncheons, excluding
        those of heading No. 93.07
         |  
      | 499.
        
         | 93.05
        
         | Parts
        & accessories of revolvers or pistols
         |  
      | 500.
        
         | 93.05
        
         | Shotgun
        barrels
         |  
      | 501.
        
         | 93.05
        
         | Other
        parts and accessories of shotgun
         |  
      | 502.
        
         | 93.05
        
         | Other
        parts and accessories of other articles of heading No. 93.01 to 93.04
         |  
      | 503.
        
         | 93.06
        
         | Cartridges
        for riveting or similar tolls or for captive-bolt humane killers and
        parts thereof
         |  
      | 504.
        
         | 93.06
        
         | Airgun
        cartridges
         |  
      | 505.
        
         | 93.06
        
         | Other
        airgun pellets
         |  
      | 506.
        
         | 93.06
        
         | Other
        cartridges and parts thereof
         |  
      | 507.
        
         | 93.06
        
         | Bombs,
        grenades, torpedoes, mines, missiles and similar munitions of war and
        parts thereof
         |  
      | 508.
        
         | 93.07
        
         | All
        goods
         |  
      | 509.
        
         | 96.01
        
         | Worked
        ivory and articles of ivory
         |  
      | 510.
        
         | 96.01
        
         | Worked
        tortoise-shell and articles thereof
         |  
      | 511.
        
         | 96.01
        
         | Worked
        mother of pearl and articles thereof
         |  
      | 512.
        
         | 96.01
        
         | Worked
        bone and articles thereof
         |  
      | 513.
        
         | 96.01
        
         | Worked
        horn, coral and other animal carving material & articles.
         |  
      | 514.
         | 96.02
        
         | Other
        articles of unhardened gelatin of animal origin.
         |  
      | 515.
        
         | 96.16
        
         | Scent
        sprays and similar toilet sprays, and mounts and heads therefore, ozone
        depleting substances.
         |  
      | 516.
        
         | 97.05
        
         | Stuffed
        animals & birds, taxidermy.
         |  
      | 517.
        
         | 97.05
        
         | Other
        collections and collectors� pieces of zoological, botanical,
        mineralogical, anatomical, historical, archaeological, palaeontological,
        ethnographic or numismatic interest.
         |  
      | 518.
        
         | 98.04
        
         | Drugs
        and Medicines, intended for personal use, imported by post or air.
         |  
      | 519.
        
         | 98.04
        
         | Other
        dutiable articles, intended for personal use, imported by post or air.
         |  
      | 520.
        
         | 98.05
        
         | Articles
        of stores on board a vessel or aircraft on which duty is leviable under
        the Customs Act, 1962.
         |  
      | 521.
        
         | 98.05
        
         | Works
        of art:
         (i)
        Statues and pictures to be put up for public benefit in the public place
        
         (ii)
        Memorials of a public character intended to be put up in a public place.
         |  
      | 522.
        
         | 99.06,
        99.07, 99.08, 99.10, 99.11, 99.12,
         | All
        goods
         |  
      | 523.
        
         | 99
        
         | Ivory
        manufactures as artware
         |  |