THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975
SECTION II
VEGETABLE PRODUCTS
NOTE :
In this Section, the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 (percent) by weight.
CHAPTER 7
Edible vegetables and certain roots and tubers
NOTES :
1. This Chapter does not cover forage products of heading 1214.
2. In headings 0709, 0710, 0711 and 0712, the word "vegetables" includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).
3. Heading 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than :-
(a) dried leguminous vegetables, shelled (heading 0713);
(b) sweet corn in the forms specified in headings 1102 to 1104;
(c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 1105);
(d) flour, meal and powder of the dried leguminous vegetables of heading 0713 (heading 1106).
4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 0904).
5. Heading 0711 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.
Supplementary Note:
(1) (a) For the purposes of this Chapter, "Rose Onion" refers to a variety of onion defined and recognised by the Geographical Indication (GI) Registry against the GI no. 212 under the Geographical Indication of Goods (Registration and Protection) Act, 1999 (48 of 1999).
(b) Produced/cultivated by a person certified/recognised and mentioned as a user in the Geographical Indication Registry against the said GI no.212
Fresh garlic falling under tariff item 0703 20 00 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) when imported by the National Consumer Co-operative Federation and the Madhya Pradesh State Co-operative marketing Federation under an import licence issued by the Central Government and cleared after the 15th day of January, 2003 is exempted from so much of the duty of Customs as is in excess of thirty per cent. ad valorem.
[vide sec. 56 read with Third Schedule to the Finance Act, 2011 (8 of 2011)]