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THE CUSTOMS TARIFF ACT, 1975 (SCHEDULE)
SECTION II. VEGETABLE PRODUCTS

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

Tariff Item

Description of goods Unit Rate of duty
Standard Preferential Areas
(1) (2) (3) (4) (5)
0701 POTATOES, FRESH OR CHILLED      
0701 10 00 - Seed kg. 30% 20%
0701 90 00 - Other kg. 30% 20%
0702 00 00 TOMATOES, FRESH OR CHILLED kg. 30% 20%
0703 ONIONS, SHALLOTS, GARLIC, LEEKS AND OTHER ALLIACEOUS VEGETABLES, FRESH OR CHILLED      
0703 10 - Onions and shallots:      
  - - - Onions:      
0703 10 11 ---- Rose onion kg. 30% 20%
0703 10 19 ---- Other kg. 30% 20%
0703 10 20 --- Shallots kg. 30% 20%
0703 20 00 - Garlic kg. 100% 90%
0703 90 00 - Leeks and other alliaceous vegetables kg. 30% 20%
0704 CABBAGES, CAULIFLOWERS, KOHLRABI, KALE AND SIMILAR EDIBLE BRASSICAS, FRESH OR CHILLED      
0704 10 00 - Cauliflowers and broccoli kg. 30% 20%
0704 20 00 - Brussels sprouts kg. 30% 20%
0704 90 00 - Other kg. 30% 20%
0705 LETTUCE (LACTUCA SATIVA) AND CHICORY (CICHORIUM SPP. ), FRESH OR CHILLED      
  - Lettuce:      
0705 11 00 -- Cabbage lettuce (head lettuce) kg. 30% 20%
0705 19 00 -- Other kg. 30% 20%
  - Chicory :      
0705 21 00 -- Witloof chicory (Cichorium intybus var. foliosum) kg. 30% 20%
0705 29 00 -- Other kg. 30% 20%
0706 CARROTS, TURNIPS, SALAD BEETROOT, SALSIFY, CELERIAC, RADISHES AND SIMILAR EDIBLE ROOTS, FRESH OR CHILLED      
0706 10 00 - Carrots and turnips kg. 30% 20%
0706 90 - Other :      
0706 90 10 --- Horse radish kg. 30% 20%
0706 90 20 --- Other Radish kg. 30% 20%
0706 90 30 --- Salad beetroot kg. 30% 20%
0706 90 90 --- Other kg. 30% 20%
0707 00 00 CUCUMBERS OR GHERKINS, FRESH OR CHILLED kg. 30% 20%
0708 LEGUMINOUS VEGETABLES, SHELLED OR UNSHELLED, FRESH OR CHILLED      
0708 10 00 - Peas (Pisum sativum) kg. 30% 20%
0708 20 00 - Beans (Vigna spp., Phaseolus spp.) kg. 30% 20%
0708 90 00 - Other leguminous vegetables kg. 30% 20%
0709 OTHER VEGETABLES, FRESH OR CHILLED      
0709 20 00 - Asparagus kg. 30% 20%
0709 30 00 - Aubergines (egg-plants) kg. 30% 20%
0709 40 00 - Celery other than celeraic kg. 30% 20%
  - Mushrooms and truffles:      
0709 51 00 -- Mushrooms of the genus agaricus kg. 30% 20%
0709 52 00 -- Mushrooms of the genus Boletus kg. 30% 20%
0709 53 00 -- Mushrooms of the genus Cantharellus kg. 30% 20%
0709 54 00 -- Shiitake (Lentinus edodes) kg. 30% 20%
0709 55 00 -- Matsutake (Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens, Tricholoma caligatum) kg. 30% 20%
0709 56 00 -- Truffles (Tuber spp.) kg. 30% 20%
0709 59 00 -- Other kg. 30% 20%
0709 60 - Fruits of the genus Capsicum or of the genus Pimenta :      
0709 60 10 --- Green chilly kg. 30% 20%
0709 60 90 --- Other kg. 30% 20%
0709 70 00 - Spinach, New Zealand spinach and orache spinach (garden spinach) kg. 30% 20%
  - Other :      
0709 91 00 -- Glove artichokes kg. 30% 20%
0709 92 00 -- Olives kg. 30% 20%
0709 93 - - Pumpkins, squash and gourds (Cucurbita spp.):      
0709 93 10 - - - Pumpkins kg. 30% 20%
0709 93 20 - - - Squash kg. 30% 20%
0709 93 30 - - - Bitter gourd kg. 30% 20%
0709 93 40 - - - Bottle gourd kg. 30% 20%
0709 93 50 - - - Snake gourd kg. 30% 20%
0709 93 60 - - - Coccinia (Kundru) kg. 30% 20%
0709 93 90 - - - Other kg. 30% 20%
0709 99 -- Other :      
0709 99 10 --- Green Pepper kg. 30% 20%
0709 99 30 - - - Okra/lady finger (Bhindi) kg. 30% 20%
0709 99 90 --- Other kg. 30% 20%
0710 VEGETABLES (UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER), FROZEN      
0710 10 00 - Potatoes kg. 30% 20%
  - Leguminous vegetables, shelled or unshelled:      
0710 21 00 -- Peas (Pisum sativum) kg. 30% 20%
0710 22 00 -- Beans (Vigna spp., Phaseolus spp.) kg. 30% 20%
0710 29 00 -- Other kg. 30% 20%
0710 30 00 - Spinach, New Zealand spinach and orache spinach (garden spinach) kg. 30% 20%
0710 40 00 - Sweet corn kg. 30% 20%
0710 80 - Other vegetables      
0710 80 10 --- Terragon kg. 30% 20%
0710 80 90 --- Other kg. 30% 20%
0710 90 00 - Mixtures of vegetables kg. 30% 20%
0711 VEGETABLES PROVISIONALLY PRESERVED, BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION      
0711 20 00 - Olives kg. 30% 20%
0711 40 00 - Cucumbers and gherkins kg. 30% 20%
  - Mushrooms and truffles:      
0711 51 00 -- Mushrooms of the gensus agaricus kg. 30% 20%
0711 59 00 -- Other kg. 30% 20%
0711 90 - Other vegetables; mixtures of vegetables      
0711 90 10 --- Green pepper in brine kg. 30% 20%
0711 90 20 --- Assorted canned vegetables kg. 30% 20%
0711 90 90 --- Other kg. 30% 20%
0712 DRIED VEGETABLES, WHOLE, CUT, SLICED, BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED      
0712 20 00 - Onions kg. 30% 20%
  - Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles:      
0712 31 00 -- Mushrooms of the genus lgaricus kg. 30% 20%
0712 32 00 -- Wood ears (Auricularia spp.) kg. 30% 20%
0712 33 00 -- Jelly fungi (Tremella spp.) kg. 30% 20%
0712 34 00 -- Shiitake (Lentinus edodes) kg. 30% 20%
0712 39 00 -- Other kg. 30% 20%
0712 90 - Other vegetables; mixtures of vegetables      
0712 90 10 --- Asparagus kg. 30% 20%
0712 90 20 --- Dehydrated garlic powder kg. 30% 20%
0712 90 30 --- Dehydrated garlic flakes kg. 30% 20%
0712 90 40 --- Dried garlic kg. 30% 20%
0712 90 50 --- Marjoram, Oregano kg. 30% 20%
0712 90 60 --- Potatoes kg. 30% 20%
0712 90 90 --- Other kg. 30% 20%
0713 DRIED LEGUMINOUS VEGETABLES, SHELLED, WHETHER OR NOT SKINNED OR SPLIT      
0713 10 - Peas (Pisum sativum):      
0713 10 10 - - - Yellow peas kg. 50% 40%
0713 10 20 - - - Green peas kg. 50% 40%
0713 10 90 - - - Other kg. 50% 40%
0713 20 - Chickpeas (garbanzos):      
0713 20 10 - - - Kabuli chana kg. 70 % 20 %
0713 20 20 - - - Bengal gram (desi chana) kg. 70 % 20 %
0713 20 90 - - - Other kg. 70 % 20 %"
  - Beans (Vigna spp., Phaseolus spp.)      
0713 31 -- Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek      
0713 31 10 --- Beans of the species Vigna mungo (L.) Hepper kg. 30% 20%
0713 31 90 --- Beans of the species Vigna radiata (L.) Wilczek kg. 30% 20%
0713 32 00 -- Small red (Adzuki) beans (Phaseolus or Vigna angularis) kg. 30% 20%
0713 33 00 -- Kidney beans, including white pea beans (Phaseolus vulgaris) kg. 30% 20%
0713 34 00 -- Bambara beans (Vigna subterranea or Voandzeia subterranea) kg. 30% 20%
0713 35 00 -- Cow peas (Vigna unguiculata) kg. 30% 20%
0713 39 -- Other :      
0713 39 10 --- Guar seeds kg. 30% 20%
0713 39 90 --- Other kg. 30% 20%
0713 40 00 - Lentils kg. 50% 20%
0713 50 00 - Broad beans (Vicia faba var major) and horse beans (Vicia faba var equina, Vicia faba var minor) kg. 30% 20%
0713 60 00 - Pigeon peas (Cajanus cajan) kg. 30% 20%
0713 90 - Other :      
0713 90 10 --- Split kg. 30% 20%
0713 90 90 --- Other kg. 30% 20%
0714 MANIOC, ARROWROOT, SALEP, JERUSALEM ARTICHOKES, SWEET POTATOES AND SIMILAR ROOTS AND TUBERS WITH HIGH STARCH OR INULIN CONTENT, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT SLICED OR IN THE FORM OF PELLETS; SAGO PITH      
0714 10 00 - Manioc (cassava) kg. 30% 20%
0714 20 00 - Sweet potatoes kg. 30% 20%
0714 30 00 - Yams (Dioscorea spp.) kg. 30% 20%
0714 40 00 - Taro (Colocasia spp.) kg. 30% 20%
0714 50 00 - Yautia (Xanthosoma spp.) kg. 30% 20%
0714 90 - Other:      
0714 90 10 --- Sago pith kg. 30% 20%
0714 90 90 --- Other kg. 30% 20%

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)]