| 0802 |
w.e.f. 1 May 2022- BCD against tariff item 0802 51 00, 0802 52 00 the entry substituted by 10%
[Clause 98(b) of Finance Act 2022]
|
| HS2022 Changes in this heading w.e.f. 1 Jan 2022 by Finance Act, 2021. |
| Preferential rate of Rs. 30/95 per kg.; 20%/90% applicable in this heading |
| Schedule Rate of Basic Customs Duty in headings Hiked by 48/20.06.2018: |
| 0802 11 00 – Rs. 42/kg from Rs. 35/kg |
| 0802 12 00 – Rs. 120/kg from Rs. 100/kg |
| 0802 31 00 – 120% from 100% |
| 0802 31 00 – 100% from 30% by Ntfn 45/23.05.2018 |
| 0802 32 00 – 100% from 30% by Finance Bill 2021 |
| [SNo(26) in Ntfn 50-Customs/ 2017 dated 30.06.2017; Omitted by 02/01.02.2022] |
| [SNo(28) in Ntfn 50-Customs/ 2017 dated 30.06.2017; Omitted by 02/01.02.2022] |
| Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine Nuts, fresh, whether or not shelled or peeled
[SNo(49) in Ntfn 02-IGST/28.06.2017] |
| Dried areca nuts, whether or not shelled or peeled
[SNo 28 in Sch I of Ntfn 01-IGST/28.06.2017] |
| Dried chestnuts (singhada), whether or not shelled or peeled
[SNo 29 in Sch I of Ntfn 01-IGST/28.06.2017] |
| Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Pine nuts [other than dried areca nuts]
[SNo 15 in Sch II of Ntfn 01-IGST/28.06.2017] |
| Walnuts, whether or not shelled
[SNo 29A in Sch I of Ntfn 01-IGST/28.06.2017] |
| Tariff Value: Tariff Value of US$3798/MT applicable on Areca nut in heading 0802 80 as on 02/02/2021. |
| SWS exempted on goods in tariff items 0802 12 00, 0802 31 00, 0808 32 00 [SNo. 1 of 11/02.02.2018 WTO Binding – The SWS exemption is included in the duty calculation above. |
| SWS exempted on Areca nut falling under sub-heading 0802 80. [SNo. 6 of 11/02.02.2018] |
