| 0801 |
w.e.f. 1 May 2022- BCD against tariff item 0801 31 00, the entry substituted by 2.5%
[Clause 98(b) of Finance Act 2022]
|
| Coconuts, fresh or dried, whether or not shelled or peeled
[SNo(47) in Ntfn 02-IGST/28.06.2017]
|
| Brazil nuts, fresh, whether or not shelled or peeled
[SNo(48) in Ntfn 02-IGST/28.06.2017]
|
| Brazil nuts, dried, whether or not shelled or peeled
[SNo 14 in Sch II of Ntfn 01-IGST/28.06.2017]
|
| Cashew nuts, whether or not shelled or peeled, desiccated coconuts
[SNo 27 in Sch I of Ntfn 01-IGST/28.06.2017]
|
| MIP on Cashew Kernel
*08013210 – Prohibited -
1. However, import is free if CIF value is above Rs. 680/- per Kg.
2. MIP conditions, however, shall not be applicable for imports by 100% Export Oriented Units (EOUs) and units in the SEZ.
3. SEZs and EoUs units shall not be allowed to sell the imported Cashew Kernels into Domestic Tariff Area (DTA).
**08013220 – Prohibited -
1. However, import is free if CIF value is above Rs. 720/- per Kg.
2. MIP conditions, however, shall not be applicable for imports by 100% Export Oriented Units (EOUs) and units in the SEZ.
3. SEZs and EoUs units shall not be allowed to sell the imported Cashew Kernels into Domestic Tariff Area (DTA).
[Amended by DGFT Notification No. 59 /2015-2020 dated 21 February, 2023]
[08-Ntfn/12.06.2019 – MIP on Cashew Kernel (Broken/Whole) Enhanced]
Minimum Value of Rs. 288/kg on Broken Cashew Kernel and Rs. 400/kg on Cashew Kernel Whole
[Ref: 53-Ntfn(RE)/02.12.2013]
|
| Trade Must Declare Complete Description of Cashew Kernels in the Bills of Entry- Ref: 63-PN/19.11.2012 [DINDEX Code 1803]. See details in www.worldtradescanner.com |
