S. No. 

Chapter / Heading / Sub-heading / Tariff item 

Description 

From 

To 

01012100, 010129 

Live horses 

12% 

5% 

0401 

Ultra-High Temperature (UHT) milk 

5% 

Nil 

0402 91 10, 0402 99 20 

Condensed milk 

12% 

5% 

0405 

Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads 

12% 

5% 

0406 

Cheese 

12% 

5% 

0406 

Chena or paneer, pre-packaged and labelled 

5% 

Nil 

0801 

Brazil nuts, dried, whether or not Shelled or Peeled 

12% 

5% 

0802 

Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts 

12% 

5% 

0804 

Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes (other than mangoes sliced, dried) and mangosteens, dried 

12% 

5% 

0805 

Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried 

12% 

5% 

0813 

Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or  dried fruits of Chapter 8 (other than dried tamarind) 

12% 

5% 

1107 

Malt, whether or not roasted 

18% 

5% 

1108 

Starches; inulin 

12% 

5% 

1302 

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products 

18% 

5% 

1404 90 10 

Bidi wrapper leaves (tendu) 

18% 

5% 

1404 90 50 

Indian katha 

18% 

5% 

1501 

Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 

12% 

5% 

1502 

Fats of bovine animals, sheep or goats, other than those of heading 1503 

12% 

5% 

1503    

Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared 

12% 

5% 

1504 

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified 

12% 

5% 

1505 

Wool grease and fatty substances derived therefrom (including lanolin) 

12% 

5% 

1506 

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified 

12% 

5% 

1516 

Animal or microbial fats  and animal   or   microbial oils   and   their   fractions, partly   or   wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared 

12% 

5% 

1517 

Edible  mixtures  or preparations of animal fats or microbial fats or animal oils or microbial oils or of  fractions  of  different  animal  fats or  microbial  fats or  animal  oils or microbial oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 

12% 

5% 

1517 10 

All goods i.e. Margarine, Linoxyn 

18% 

5% 

1518 

Animal or microbial fats and   animal or   microbial oils   and   their   fractions,   boiled,   oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or  otherwise  chemically  modified,  excluding  those  of  heading  1516;  inedible mixtures  or  preparations  of  animal, vegetable or  microbial fats  or  oils  or  of fractions  of  different  fats  or  oils  of  this  chapter,  not  elsewhere  specified  of included 

12% 

5% 

1520 00 00 

Glycerol, crude; glycerol waters and glycerol lyes 

18% 

5% 

1521 

Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured 

18% 

5% 

1522 

Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes 

18% 

5% 

1601 

Sausages and similar products,  of  meat,  meat  offal,  blood  or  insects;  food  preparations  based  on these products 

12% 

5% 

1602 

Other prepared or preserved meat, meat offal, blood or insects 

12% 

5% 

1603 

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 

12% 

5% 

1604 

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs 

12% 

5%