| 0904 |
w.e.f. 1 May 2022- BCD against tariff item 0904 11 10, the entry substituted by 30%
[Clause 98(b) of Finance Act 2022]
|
| Preferential rate of 62.5% applicable in this heading |
| [HS Code 0904 22 12 omitted by Section 101(b) of Finance Bill 2018] |
| IGST on All goods in this heading by SNo 38 in Sch I of Ntfn 01-IGST/28.06.2017 |
| *However, import is free if CIF value is above Rs. 500/- per kg. |
| MIP conditions, however, will not be applicable for imports under Advance Authorisation Scheme, imports by 100% Export Oriented Units (EOUs) and units in the SEZ. |
| [Minimum Import Price (MIP) of Below Rs. 500 per kg for Pepper Imports Prohibited – CIF of Above Rs. 500 per kg for Pepper Imports Free – 53-Ntfn/21.03.2018 (DINDEX Code 8691); |
| Minimum Import Price (MIP) of Rs.500/Kg for Pepper Imports – 42-Ntfn-06.12.2017 (DINDEX Code 8347); 21-Ntfn/25.07.2018 - Pepper Policy Liberalised for Export Production of Oleoresin (DINDEX Code 9131)] |
| Long Pepper (0904 11 10) Import below Rs. 500 per kg Shifted to Free from Prohibited List – 33-Ntfn/17.09.2018 (DINDEX Code 9309) |
| **However, import is free if CIF value is above Rs.500/ per kg. |
| MIP conditions, however, will not be applicable for imports under Advance Authorisation Scheme, imports by 100% Export Oriented Units (EOUs) and units in the SEZ. |
| Further, imports under Advance Authorisation Scheme is 'Free' and are exempted from the MIP condition when import is for extraction of oleoresin, for re-export, by the manufacturer exporters only, subject to Policy Condition No.3 of the Chapter. |
| [Minimum Import Price (MIP) of Below Rs. 500 per kg for Pepper Imports Prohibited – CIF of Above Rs. 500 per kg for Pepper Imports Free – No MIP in Re-export Cases of Pepper Imports under Advance Authorisation Scheme (AAS) – 53-Ntfn/21.03.2018 (DINDEX Code 8691); Policy Condition amended by DGFT 50-Ntfn/05.02.2018; Pepper Policy Liberalised for Export Production of Oleoresin (DINDEX Code 9131)] |
