chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Provisional Tax Collection Act, 1955

gmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 9 10
 0304.45.00 --Of swordfish (Xiphias gladius) 9 10
 0304.46.00 --Of toothfish (Dissostichus spp.) 9 10
 0304.47.00 --Of dogfish and other sharks 9 10
 0304.48.00 --Of rays and skates (Rajidae) 9 10
 0304.49.00 --Other 9 10
 -Other, fresh or chilled:

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 0304.51.00 --Of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 9 10
 0304.52.00 --Of Salmonidae 9 10
 0304.53.00 --Of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 9 10
 0304.54.00 --Of swordfish (Xiphias gladius) 9 10
 0304.55.00 --Of toothfish (Dissostichus spp.) 9 10
 0 304.56.00 --Of dogfish and other sharks 9 10

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 0304.57.00 --Of rays and skates (Rajidae) 9 10
 0304.59.00 --Other 9 10
 -Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):
 0304.61.00 --Of tilapias (Oreochromis spp.) 9 10
 0304.62.00 --Of catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 9 10
 0304.63.00 --Of Nile perch (Lates niloticus) 9 10
 0304.69.00 --Other 9 10

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 -Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:
 0304.71.00 --Of cod (Gadus morhua,
Provisional Tax Collection Act, 1955

Gadus ogac, Gadus macrocephalus) 9 10
 0304.72.00 --Of haddock (Melanogrammus aeglefinus) 9 10
 0304.73.00 --Of coalfish (Pollachius virens) 9 10
 0304.74.00 --Of hake (Merluccius spp., Urophycis spp.) 9 10
 0304.75.00 --Of Alaska pollock (Theragra chalcogramma) 9 10
 0304.79.00 --Other 9 10
 -Frozen fillets of other fish:
 0304.81.00 --Of Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tshawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 9 10

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 0304.82.00 --Of trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 9 10
 0304.83.00 --Of flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) 9 10
 0304.84.00 --Of swordfish (Xiphias gladius) 9 10
 0304.85.00 --Of toothfish (Dissostichus spp.) 9 10
 0304.86.00 --Of herrings (Clupea harengus, Clupea pallasii) 9 10
 0304.87.00 --Of tun as (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) 9 10
 0304.88.00 --Of dogfish, other sharks, rays and skates (Rajidae) 9 10
 0304.89.00 --Other 9 10
 -Other frozen:
 0304.91.00 --Swordfish (Xiphias gladius) 9 10

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 0304.92.00 --Toothfish (Dissostichus spp.) 9 10
 0304.93.00 --Of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 9 10
 0304.94.00 --Alaska pollock (Theragra chalcogramma) 9 10
 0304.95.00 --Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska pollock (Theragra chalcogramma) 9 10
 0304.96.00 --Dogfish and other sharks 9 10
 0304.97.00 --Rays and skates (Rajidae) 9 10

 Hea ding Subheading Description of goods Import duty rate

 From SAARCcountries From othercountries
 1 2 3 4 5
 03.05 0304.99.00 --OtherFish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process.
Provisional Tax Collection Act, 1955

ding Subheading Description of goods Import duty rate

 From SAARCcountries From othercountries
 1 2 3 4 5
 03.05 0304.99.00 --OtherFish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process. 9 10
 0305.20.00 -Fish liver, roe and milt, dried, smoked, salted or in brine 9 10
 -Fish fillets, dried, salted or in brine, but not smoked:
 0305.31.00 --Of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp

(क) निर्जीव कीराहरू मानवीय उपभोगको लागि अनुपयुक्त (शीर्षक ०५.११);

(ख) सुक्खा पदार्थमा गणना गर्दा निर्जल (एनहाइड्रस) शर्करा (ल्याक्टोज) को रूपमा अभिव्यक्त, तौलको हिसाबले १५ प्रतिशतभन्दा बढी शर्करा (ल्याक्टोज) भएको हे (दूध दही फाटेर निस्केको पानी) बाट उपलब्ध उत्पादनहरू (शीर्षक १७.०२);

(ग) एक वा सोभन्दा बढी प्राकृतिक अवयवहरू (जस्तै, ब्युटाइरिक स्नेहहरू) लाई अर्को पदार्थ (जस्तै, ओलेइक स्नेहहरू) ले विस्थापन गरेर दूधबाट उपलब्ध उत्पादनहरू (शीर्षक १९.०१ वा २१.०६); वा

(घ) अल्बुमिनहरू (सुक्खा पदार्थमा गर्दा, तौलको हिसाबले ८० प्रतिशतभन्दा बढी हे प्रोटिन भएको, दुई वा सोभन्दा बढी हे प्रोटिनहरूको सान्द्र (कन्सेन्ट्रेट) हरू समेत (शीर्षक ३५.०२) वा ग्लोबुलिनहरू (शीर्षक ३५.०४) । ६. शीर्षक ०४.१० को प्रयोजनको लागि "कीराहरू" भन्ने शब्दले मानवीय उपभोगका लागि उपयुक्त कीराका मैदा र पिठोका साथै ताजा, चिसो पारिएका, हिमीकृत, सुकाइएका, धूमित गरिएका, नुनिलो पारिएका वा नुनपानीमा हालिएका खान योग्य पूर्ण वा अङ्गको रूपमा भ एका निर्जीव कीराहरूलाई जनाउँछ । तर यसले अन्य तरिकाले तयार गरिएका वा सुरक्षित गरिएका खान योग्य निर्जीव कीराहरूलाई समेट्दैन । (सामान्यतः परिच्छेद ४)

उपशीर्षक द्रष्टव्यहरू:

१. उपशीर्षक ०४०४.१० को प्रयोजनहरूको लागि "परिवर्तित हे (मोडिफाइड हे)" भन्ने उक्तिले हेका अवयव (कन्स्टिच्यूएन्ट) हरू भएका उत्पादनहरू, अर्थात सम्पूर्ण वा आंशिक रूपमा शर्करा (ल्याक्टोज), प्रोटिन वा खनिज (मिनरल) हरू हटाइएको हे, प्राकृतिक हेका अवयवहरू थपिएको हे, प्राकृतिक हेको अवयवहरू मिसाई प्राप्त हुन आएको उत्पादनलाई जनाउँछ । २. उपशीर्षक ०४०५.१० को प्रयोजनहरूको लागि "नौनी (बटर)" शब्दले निर्जलीकृत नौनी (डिहाइड्रेटेड बटर) वा घिउलाई समावेश गर्दैन (उपशीर्षक ०४०५.९०) । शीर्षक उपशीर्षक वस्तुको विवरण पैठारी महसुल दर पैठारी महसुल दर

 सार्क मुलुकबाट अन्य मुलुकबाट
 १ २ ३ ४ ५
 ०४.०१ दूध र तर (क्रिम), गाढा (कन्सन्ट्रेटेड) नपारिएको, चिनी वा अन्य गुलियो पदार्थ नहालिएको । ०४०१.१०.०० -तौलमा दुग्धस्नेह (फ्याट) को मात्रा १ प्रतिशतभन्दा बढी नभएको ९ १०
 ०४०१.२०.०० -तौलमा दुग्धस्नेह (फ्याट) को मात्रा १ प्रतिशतभन्दा बढी तर ६ प्रतिशतभन्दा बढी नभएको ९ १०
 ०४०१.४०.०० -तौलमा दुग्धस्नेह (फ्याट) को मात्रा ६ प्रतिशतभन्दा बढी भएको तर १० प्रतिशतभन्दा बढी नभएको ९ १०
 ०४०१.५०.०० -तौलमा दुग्धस्नेह (फ्याट) को मात्रा १० प्रतिशतभन्दा बढी भएको ९ १०
 ०४.
Provisional Tax Collection Act, 1955

०२ गाढा (कन्सन्ट्रेटेड) पारिएको वा चिनी वा अन्य गुलियो पदार्थ हालिएको दूध र तर (क्रिम) । -तौलमा दुग्धस्नेह (फ्याट) को मात्रा १.५ प्रतिशतभन्दा बढी नभएको धुलो (पाउडर), दाना (ग्रेन्युल) वा अन्य ठोस रूपमा:
 ०४०२.१०.१० चिल्लो हटाइएको दूध (स्कीम्ड मिल्क) ४० ४०
 ०४०२.१०.२० बच्चाहरूलाई खानाको रूपमा खुवाउन मिल्ने दूध २० २०
 ०४०२.१०.९० अन्य ४० ४०
 -तौलमा दुग्धस्नेह (फ्याट) को मात्रा १.५ प्रतिशतभन्दा बढी भएको धुलो (पाउडर), दाना (ग्रेन्युल) वा अन्य ठोस रूपमा:
 ०४०२.२१.०० --चिनी वा अन्य गुलियो पदार्थ नहालिएको ४० ४०
 --अन्य:
 ०४०२.२९.१० बच्चाहरूलाई खानाको रूपमा खुवाउन मिल्ने दूध २० २०
 ०४०२.२९.९० अन्य ४० ४०
 -अन्य:
 ०४०२.९१.०० --चिनी वा अन्य गुलियो पदार्थ नहालिएको ४० ४०
 ०४०२.९९.०० --अन्य ४० ४०
 ०४.०३ दही (योगर्ट); मही (बटर मिल्क), दही (कर्डल्ड मिल्क) र तर (क्रिम), केफिर र अन्य कुहाएर (फर्मेन्टेड) वा अम्लीकरण (एसिडीफाइड) गरिएको दूध र तर (क्रिम), जमाएको वा नजमाएको वा चिनी वा अन्य गुलियो पदार्थ हालिएको वा नहालिएको वा स्वादिष्ट पारिएको वा नपारिएको वा फल, सुक्खा फल वा कोको सहित वा रहित । ०४०३.२०.०० -दही (योगर्ट) १४ १५
 ०४०३.९०.०० -अन्य १४ १५
 ०४.०४ हे (दूध दही फाटेर निस्केको पानी) जमाएको वा नजमाएको वा चिनी हालेको वा नहालेको वा गुलियो पारेको वा नपारेको; प्राकृतिक दुग्ध अवयवयुक्त उत्पादनहरू, चिनी हाले को वा नहालेको वा गुलियो पारेको वा नपारेको, अन्यत्र उल्लेख वा समावेश नभएका । ०४०४.१०.०० -हे र परिवर्तित हे जमाएको वा नजमाएको, चिनी हालेको वा नहालेको, गुलियो पारेको वा नपारेको १४ १५
 ०४०४.९०.०० -अन्य १४ १५
 ०४.०५ दूधबाट निकालिएका नौनी (बटर) तथा अन्य स्नेह (फ्याट वा चिल्लो पदार्थहरू) र तेलहरू (आयल्स); दुग्ध विस्तरण (डेरी स्प्रेड्स) । ०४०५.१०.०० -नौनी (बटर) ४० ४०
 ०४०५.२०.०० -दुग्ध विस्तरण (डेरी स्प्रेड्स) ४० ४०
 -अन्य:
 ०४०५.९०.१० घिउ ४० ४०
 ०४०५.९०.९० अन्य ४० ४०
 ०४.०६ चिज (पनीर) र दही (कर्ड) । ०४०६.१०.०० -ताजा (अर्धजमेको दही वा पूरै जमेको दही) चिज हे चिज समेत र दही (कर्ड) १४ १५
 ०४०६.२०.०० -भुजुरी (ग्रेटेड) पारेको वा धुलो (पाउडर) पारेको सबै प्रकारको चिज १४ १५
 ०४०६.३०.०० -प्रशोधित (प्रोसेस्ड), भुजुरी वा धुलो नपारेको चिज १४ १५
 ०४०६.४०.०० -ब्ल्यू-भेइण्ड चिज र पेनीसिलियम रोकफोटी द्वारा उत्पादित भेइन्स भएको अन्य चिज १४ १५
 -अन्य चिज:
 ०४०६.९०.१० छुर्पी १४ १५
 ०४०६.९०.९० अन्य १४ १५
 ०४.०७ ताजा, सुरक्षित (प्रिजर्भ्ड) वा पकाएको, चराचुरुङ्गीको नफुटाएका फुलहरू (अण्डाहरू) । -चल्ला कोरल्नका लागि निषेधित (फर्टिलाइज्ड) फुलहरू:
 ०४०७.११.०० --ग्यालुस डोमेस्टिकस प्रजातिका चराहरूको ९ १०
 ०४०७.१९.०० --अन्य ९ १०
 -अन्य ताजा फुलहरू:
 ०४०७.२१.०० --ग्यालुस डोमेस्टिकस प्रजातिका चराहरूको ९ १०
 ०४०७.२९.००
Provisional Tax Collection Act, 1955

--अन्य ९ १०
 ०४०७.९०.०० -अन्य ९ १०

 शीर्षक उपशीर्षक वस्तुको विवरण पैठारी महसुल दर पैठारी महसुल दर

 सार्क मुलुकबाट अन्य मुलुकबाट
 १ २ ३ ४ ५
 ०४.०८ चराचुरुङ्गीका फुटाएका फुलहरू (अण्डा) र फुलहरूको पहेलो भाग (अण्डाको पहेंलो), ताजा, सुकाएको, उमालेर वा बाफबाट पकाएको, ढुसी पारेको (मोल्डेड), हिमीकृत वा अन्य तरिकाबाट सुरक्षित गरिएको, चिनी हालेको वा नहालेको, गुलियो पारेको वा नपारेको । ०४०८.११.०० --सुकाएको ६ १०
 ०४०८.१९.०० --अन्य ६ १०
 -अन्य:
 ०४०८.११.०० --सुकाएको ६ १०
 ०४०८.१९.०० --अन्य ६ १०
 ०४.०९ प्राकृतिक मह । ०४०९.००.१ अप्रशोधित (अनप्रोसेस्ड) ९ १०
 ०४०९.००.९० अन्य ९ १०
 ०४.१० अन्यत्र उल्लेख वा समावेश नभएका कीराहरू र अरू जीवजन्तु उत्पत्तिका खान योग्य उत्पादनहरू । ०४१०.१०.०० -कीराहरू ६ १०
 ०४१०.९०.०० -अन्य ६ १०

भाग ५

जीवजन्तुजन्य उत्पादनहरू, अन्यत्र उल्लेख वा समावेश नभएका

द्रष्टव्यहरू:
१. यस भागमा नपर्ने:
(क) खान हुने उत्पादनहरू (जीवजन्तुको आन्द्रा, थैलीहरू र भुँडीहरू, सिधै वा तिनका केही अंश र जीवजन्तुको रगत, तरल वा सुकाएको बाहेक);
(ख) शीर्षक ०५.०५ का वस्तुहरू बाहेकका छाला (हाइड र स्किन) हरू (भुवादार छाला समेत) र शीर्षक ०५.११ का छालाका टुक्राटाकी र त्यस्तै काँचो छाला (हाइड र स्किन) को रद्दी (भाग ४१ वा ४३);
(ग) कपडा बनाउने जीवजन्तुका पदार्थहरू, (घोडाको रौं र घोडाको रौंको रद्दी बाहेक) ( परिच्छेद ११) वा;
(घ) कुचो वा ब्रसको लागि तयार गरिएको मुठ्ठा (शीर्षक ९६.०३) । २. शीर्षक ०५.०१ को प्रयोजनको लागि लम्बाइको हिसाबले छानिएको (तर फेद र टुप्पो सँगसँगै नपारिएको) रौंलाई प्रशोधित (वर्किङ्ग) भएको मानिने छैन । ३. यस अनुसूचीभरि हात्ती, जलगैंडा (हिपोपोटामस), समुद्री हात्ती (वालरस), नरहाल, र बँदेलको दाहा (दाँत) तथा गैंडाको सिङ्ग (खाग) र अन्य सबै जीवजन्तुको दाहा र दाँतलाई "हस्तिहाड (आइभोरी)" मानिनेछ । ४. यस अनुसूचीभरि “घोडाको रौं (हर्सहियर)” भन्ने उक्तिले घोडा वा गाईभैंसी जातिको याल, जगर वा पुच्छरको रौंलाई जनाउँछ । शीर्षक ०५.११ ले अन्य कुराका साथै सहयोगी सामग्री साथमा राखी वा नराखी तह तह पारी राखिएको वा नराखिएको घोडाको रौं र त्यस्तो रौंको रद्दी (वेष्ट) लाई समेट्दछ । शीर्षक उपशीर्षक वस्तुको विवरण पैठारी महसुल दर पैठारी महसुल दर

 सार्क मुलुकबाट अन्य मुलुकबाट
 १ २ ३ ४ ५

 शीर्षक उपशीर्षक वस्तुको विवरण पैठारी महसुल दर पैठारी महसुल दर

 सार्क मुलुकबाट अन्य मुलुकबाट
 १ २ ३ ४ ५
 ०५.०१ ०५०१.००.०० मानिसको रौं, अप्रशोधित (अनवर्क्ड), धोएको वा नधोएको वा कोरेको (कम्ब्ड) वा नकोरेको; मानिसको रौंको रद्दी (वेष्ट) । ६ १०
 ०५.०२ सुँगुर वा बँदेलको जगर र रौं; ब्याजर (एक प्रकारको जनावर) को रौं र अन्य ब्रस बनाउने रौं, यस्ता रौं वा जगरको रद्दी (वेष्ट) । ०५०२.१०.०० -सुँगुर वा बँदेलको जगर, रौं र त्यसको अ
Provisional Tax Collection Act, 1955

वशेष ६ १०
 ०५०२.९०.०० -अन्य ६ १०
 [०५.०३]
 ०५.०४ ०५०४.००.०० जीवजन्तु (माछा बाहेक) का आन्द्रा, थैली र भुँडीहरू (ब्ल्याडर), सिधै वा तिनका टुक्राहरू, ताजा, चिस्याइएका (चिल्ड), हिमीकृत, नुनिलो पारेका वा नुनपानीमा राखेका, सुकाएका वा धूमित (स्मोक्ड) । ६ १०
 ०५.०५ चराचुरुङ्गीको प्वाँख वा भुवा सहित, छाला (स्किन) र अन्य भागहरू, प्वाँख र प्वाँखका भागहरू (किनारा मिलाएर काटिएका (कट टु सेप) वा नकाटिएका) र भुवा, धोएको, विसङ्क्रमित (डिसइन्फेक्टेड) वा सुरक्षणको लागि उपचार गरेको बाहेक बढी काम नगरेको; प्वाँख वा प्वाँखका भागको धुलो र रद्दी (वेष्ट) । ०५०५.१०.०० -कुनै वस्तुमा भर्दा (स्टफिङ गर्दा) प्रयोग हुने प्वाँखहरू; भुवा ५ ५
 ०५०५.९०.०० -अन्य ५ ५

 शीर्षक उपशीर्षक वस्तुको विवरण पैठारी महसुल दर पैठारी महसुल दर

 सार्क मुलुकबाट अन्य मुलुकबाट
 १ २ ३ ४ ५
 ०५.०६ हाडहरू र सिङ्गभित्रका हाडहरू (कर्न हाड), काम नगरिएका (अनवर्क्ड), बोसो हटाइएका (डिग्रिज्ड), साधारण रूपले तयारी गरिएका (तर आकार मिलाई नकाटिएका), अम्ल (एसिड) द्वारा उपचारित वा चिटचिटेपन हटाइएका (डिजिटिनाइज्ड); यी उत्पादनहरूको धुलो र रद्दी (वेष्ट) । ०५०६.१०.०० -एसिडबाट प्रशोधित ओसिन (हाडको कार्बनिक आधार) र हाडहरू ६ १०
 ०५०६.९०.०० -अन्य ६ १०
 ०५.०७ हस्तिहाड (आइभोरी), कछुवाको खबटा (टर्टोइज सेल), हेलबोन (हेलको मुखभित्र हुने फिल्टर-फिडिङ्ग प्रणाली), हेलब ोनका रौं (व्हेलबोन हेयर), सिङ्गहरू, जरायोका सिङ्गहरू (एन्टलर्स), खुरहरू, नङहरू, पञ्जाहरू, ठूँडहरू (बेक्स), काम नगरिएका (अनवर्क्ड) वा सामान्य तयारी मात्र गरिएका तर आकारमा नकाटिएका; यी उत्पादनहरूको धुलो र रद्दी (वेष्ट) । ०५०७.१०.०० -हस्तिहाड (आइभोरी); हस्तिहाडको धुलो र रद्दी ५ ५
 ०५०७.९०.०० -अन्य ५ ५

 शीर्षक उपशीर्षक वस्तुको विवरण पैठारी महसुल दर पैठारी महसुल दर

 सार्क मुलुकबाट अन्य मुलुकबाट
 १ २ ३ ४ ५
 ०५.०८ ०५०८.००.०० मुगा (कोरल) र यस्तै पदार्थहरू, काम नगरिएका (अनवर्क्ड) वा सामान्य रूपमा तयार गरिएका तर त्योभन्दा बढी काम नगरिएका; बाहिरी खबटा हुने जीवहरू (स्याल्स), झिंगेमाछा जातिका जीवहरू (क्रस्टेसियन्स) वा ढाडमा हाड नहुने समुद्री जीव (इकाइनोडर्म) हरूका खबटा र कटलको हाड, काम नगरिएका (अनवर्क्ड) वा सामान्य रूपले तयार पारिएका तर कुनै आकारमा नबनाइएका, तिनीहरूको धुलो र रद्दी (वेष्ट) । ५ ५
 [०५.०९]
 ०५.१० ०५१०.००.०० अम्बरग्रिस (हेलबाट प्राप्त हुने सुगन्धित पदार्थ), कष्टोरियम (ओतको पेट र तिघ्राको बीचको भागबाट निस्कने सुगन्धित खोटो), सिभेट (एक किसिमको बिरालोबाट प्राप्त हुने कस्तुरी जस्तो पदार्थ) कस्तुरी (मस्क); क्यानथराइड्स (एक प्रकारको कीराबाट बनेको पदार्थ); पित्त (पित्त), सुकेको वा नसुकेको; ग्रन्थीहरू र औषधि बनाउने काममा प्रयोग हुने अन्य जीवजन्तुजन्य उत्पादनहरू, ताजा, चिसो पारेको (चिल्ड)
Provisional Tax Collection Act, 1955

, हिमीकृत वा अस्थायी रूपले सुरक्षित गरेको । ६ १०
 ०५.११ अन्यत्र उल्लेख वा समावेश नभएका जीवजन्तुजन्य उत्पादनहरू; भाग १ वा ३ का मरेका जनावरहरू, मानिसले खान अनुपयुक्त । शीर्षक उपशीर्षक वस्तुको विवरण पैठारी महसुल दर पैठारी महसुल दर

 सार्क मुलुकबाट अन्य मुलुकबाट
 १ २ ३ ४ ५
 ०५११.१०.०० -चौपाया (बोवाइन जातिको) वीर्य (सेमेन) ६ १०
 -अन्य:
 ०५११.९१.०० --माछा वा झिंगेमाछा जातिका जीवहरू (क्रस्टेसियन्स), बाहिरी खबटा हुने जीवहरू (स्याल्स), वा अन्य ढाडमा हाड नहुने जलचरहरूको उत्पादनहरू; भाग ३ का मरेका जीवजन्तुहरू । ६ १०
 --अन्य:
 ०५११.९९.१० रेशम कीराको फुल (अण्डा) माफी (फ्रि) माफी (फ्रि)
 ०५११.९९.९० अन्य ६ १०

परिच्छेद २

वनस्पति उत्पादनहरू

द्रष्टव्यः
यस परिच्छेदमा "गुटिका (पेलेट) हरू" भन्नाले सोझै थिचेर वा अनुपातमा तौलको हिसाबले ३ प्रतिशतभन्दा बढी नहुने गरी संयोजक पदार्थ (बाइन्डर) द्वारा एकत्रित गरिएका उत्पादनहरूलाई जनाउँछ । भाग ६

जीवित रुख र अन्य बिरुवाहरू; गानो (बल्ब), जरा र यस्तै वस्तुहरू;
टिपिका फूलहरू र सजावटका पातहरू (फोलिएज)

द्रष्टव्यहरू:
१. शीर्षक ०६.०१ को दोस्रो खण्डको अधीनमा रही यस भागमा सामान्यतः नर्सरीका बगैँचेले वा मालीले रोप्नको लागि वा आलङ्कारिक प्रयोगको लागि आपूर्ति गर्ने प्रकारका जीवित रुख र मालवस्तुहरू (वनस्पतिका बिरुवा समेत) पर्दछन्; यद्यपि भाग ७ का आलु, प्याज, लसुन, छ्यापी वा अन्य उत्पादन यस भागमा पर्दैनन् । २. शीर्षक ०६.०३ वा ०६.०४ मा भएको कुनै पनि किसिमको वस्तुको सन्दर्भले पुष्पगुच्छा (बुके), फूल सजाएको डाली (फ्लोरलबस्केट), पुष्पहार (रेथ) र यस्तै पूर्णतः वा अंशतः यस्तै वस्तुबाट बनेका सामानलाई जनाउने अर्थमा लिइन्छ, जसमा अन्य सहायक पदार्थहरूको गणना गरिने छ

1. Classification of mixtures of products of headings 09.04 to 09.10 shall be as follows:

(a) Mixtures of two or more products of the same heading shall be classified under that heading.

(b) Mixtures of two or more products of different headings shall be classified under heading 09.10. The addition of other substances to the products of headings 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification, provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise, such mixtures are not classified in this Chapter; mixtures that are mixed condiments or seasonings shall be classified in heading 21.03. 2. Cubeb pepper (Piper cubeba) or other products of heading 12.11 are not covered in this Chapter. Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 09.01 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion.- Coffee, not roasted:
 09.01.11.00 -- Not decaffeinated 40 40
 09.01.12.00 -- Decaffeinated 40 40
 - Coffee, roasted:
 09.01.21.00 -- Not decaffeinated 40 40
 09.01.22.00 -- Decaffeinated 40 40
 09.01.90.00 - Other 40 40
 09.02 Tea, whether or not flavoured.
Provisional Tax Collection Act, 1955

09.02.10.00 - Green tea (not fermented) in immediate packings of a content not exceeding 3 kg 40 40
 09.02.20.00 - Other green tea (not fermented) 40 40
 09.02.30.00 - Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg 40 40
 09.02.40.00 - Other black tea (fermented) and other partly fermented tea 40 40
 09.03 09.03.00.00 Maté 9.5 30
 09.04 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.
 - Pepper:
 -- Neither crushed nor ground:
 09.04.11.10 Long pepper 5 20
 09.04.11.20 White pepper 5 20
 09.04.11.30 Black pepper 5 20
 09.04.11.40 Timut pepper (Sichuan pepper) 5 20
 09.04.11.90 Other 5 20
 -- Crushed or ground:
 09.04.12.10 Pepper 5 20
 09.04.12.90 Other 5 20
 - Fruits of the genus Capsicum or Pimenta:
 09.04.21.00 -- Dried, neither crushed nor ground 6 10
 09.04.22.00 -- Crushed or ground 6 10
 09.05 Vanilla. 09.05.10.00 - Neither crushed nor ground 6 10
 09.05.20.00 - Crushed or ground 6 10
 09.06 Cinnamon and cinnamon-tree flowers.
 - Neither crushed nor ground:
 09.06.11.00 -- Cinnamon (Cinnamomum zeylanicum Blume) 6 10
 09.06.19.00 -- Other 6 10
 09.06.20.00 - Crushed or ground 6 10
 09.07 Cloves (whole fruit, cloves and stems).
Provisional Tax Collection Act, 1955

09.07.10.00 - Neither crushed nor ground 6 10
 09.07.20.00 - Crushed or ground 6 10
 09.08 Nutmeg, mace, cardamoms and anise berries.
 - Nutmeg:
 09.08.11.00 -- Neither crushed nor ground 6 10
 09.08.12.00 -- Crushed or ground 6 10
 - Mace:
 09.08.21.00 -- Neither crushed nor ground 6 10
 09.08.22.00 -- Crushed or ground 6 10
 - Cardamoms and anise berries:
 -- Neither crushed nor ground
 09.08.31.10 Cardamoms 20 20
 09.08.31.20 Anise berries 20 20
 -- Crushed or ground
 09.08.32.10 Cardamoms 20 20
 09.08.32.20 Anise berries 20 20
 09.09 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries.
 - Coriander seeds:
 09.09.21.00 -- Neither crushed nor ground 5 5
 09.09.22.00 -- Crushed or ground 5 5
 - Cumin seeds:
 09.09.31.00 -- Neither crushed nor ground 5 5
 09.09.32.00 -- Crushed or ground 5 5
 - Seeds of anise, badian, caraway or fennel; juniper berries:
 09.09.61.00 -- Neither crushed nor ground 5 5
 09.09.62.00 -- Crushed or ground 5 5
 09.10 Ginger, saffron, turmeric (curcuma), bay leaves, curry and other spices.
 - Ginger:
 -- Neither crushed nor ground
 09.10.11.10 Fresh 9 10
 09.10.11.90 Other 9 10
 09.10.12.00 -- Crushed or ground 9 10
 09.10.20.00 - Saffron 6 10
 - Turmeric (curcuma):
 09.10.30.10 -- Fresh 9 10
 09.10.30.20 -- Powder or flour 9 10
 09.10.30.90 -- Other 9 10
 - Other spices:
 09.10.91.00 -- Mixtures referred to in Note 1(b) to this Chapter 30 30
 -- Other:
 09.10.99.10 Fenugreek 5 5
 09.10.99.90 Other 10 10

Chapter 10
Cereals

Notes:

1. (a) Products specified in the headings of this Chapter shall be classified under those headings even if they are in ears or on the stalk, whether or not the grain is attached.

(b) This Chapter does not cover husked or otherwise processed grains. However, rice which has been husked, milled, polished, glazed, parboiled or converted (broken rice) remains classified in heading 10.06. Similarly, quinoa from which the pericarp has been wholly or partly removed to separate the saponin, but which has undergone no other process, remains classified in heading 10.08. 2. Sweet corn is not covered by heading 10.05 (Chapter 7). Subheading Note:

1. "Durum wheat" means wheat of the species Triticum durum and hybrids derived from the interspecific crossing of Triticum wheat which have the same chromosome number (28) as that species. Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 10.01 Wheat and meslin.- Durum wheat:
 1001.11.00 -- Seed 6 10
 1001.19.00 -- Other 6 10
 - Other:
 1001.91.00 -- Seed 9 10
 1001.99.00 -- Other 9 10
 10.02 Rye. 1002.10.00 - Seed 6 10
 1002.90.00 - Other 6 10
 10.03 Barley.
Provisional Tax Collection Act, 1955

1002.10.00 - Seed 6 10
 1002.90.00 - Other 6 10
 10.03 Barley. 1003.10.00 - Seed 6 10
 1003.90.00 - Other 6 10
 10.04 Oats. 1004.10.00 - Seed 6 10
 1004.90.00 - Other 6 10
 10.05 Maize (corn). 1005.10.00 - Seed 9 10
 1005.90.00 - Other 9 10
 10.06 Rice.
 - Paddy rice:
 1006.10.10 Seed 9 10
 1006.10.90 Other 9 10
 1006.20.00 - Husked (brown) rice 9 10
 - Semi-milled or wholly milled rice, whether or not polished or glazed:
 1006.30.10 Basmati rice 9 10
 1006.30.90 Other 9 10
 1006.40.00 - Broken rice 9 10
 10.07 Grain sorghum. 1007.10.00 - Seed 6 10
 1007.90.00 - Other 6 10
 10.08 Buckwheat, millet, canary seeds; other cereals. 1008.10.00 - Buckwheat 6 10
 - Millet:
 1008.21.00 -- Seed 6 10
 1008.29.00 -- Other 6 10
 1008.30.00 - Canary seeds 6 10
 1008.40.00 - Fonio (Digitaria spp.) 6 10
 1008.50.00 - Quinoa (Chenopodium quinoa) 6 10
 1008.60.00 - Triticale 6 10
 1008.90.00 - Other cereals 6 10

Chapter 11
Products of the milling industry; malt; starches; inulin; wheat gluten

Notes:

1. This Chapter does not cover:
 (a) Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);
 (b) Prepared flours, groats, meals or starches of heading 19.01;
 (c) Corn flakes or other products of heading 19.04;
 (d) Prepared or preserved vegetables of heading 20.01, 20.04 or 20.05;
 (e) Pharmaceutical products of Chapter 30; or
 (f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33). 2. (a) Milled cereals fall within this Chapter if the dry product contains, by weight, the following:
 (i) a starch content (determined by a modified Ewers polarimetric method) exceeding the level indicated in column (2); and
 (ii) an ash content (after deduction of any added mineral substances) not exceeding the level indicated in column (3);
 otherwise, they fall within heading 23.02. However, cereal germs, whole, rolled, flaked or ground, are always classified in heading 11.04.

 (b) Subject to the provisions above, products of this Chapter are classified in heading 11.01 or 11.02 if they pass through a woven metal wire cloth sieve with the aperture size indicated in column (4) or (5) at a rate not less, by weight, than the percentage shown for the relevant cereal. Otherwise, they fall within heading 11.03 or 11.04.
Provisional Tax Collection Act, 1955

Otherwise, they fall within heading 11.03 or 11.04. Cereal Starch content Ash content Passing through sieve with aperture of 315 micrometres (microns) Passing through sieve with aperture of 500 micrometres (microns)

 1 2 3 4 5
 Wheat and rye 45% 2.5% 80% -
 Barley 45% 3% 80% -
 Oats 45% 5% 80% -
 Maize and grain sorghum 45% 2% - 90%
 Rice (paddy) 45% 1.6% 80% -
 Buckwheat 45% 4% 80% -

3. "Groats" and "meal" of heading 11.03 mean products obtained by fragmenting cereal grains (by crushing or grinding), which:
 (a) in the case of maize products, must pass through a woven metal wire cloth sieve with an aperture of 2 mm to the extent of 95% or more;
 (b) in the case of other cereal products, must pass through a woven metal wire cloth sieve with an aperture of 1.25 mm to the extent of 95% or more. Heading Subheading Description of goods Import duty rate

 From SAARC From other
 countries countries
 1 2 3 4 5
 11.01 1101.00.00 Wheat or meslin flour. 9 10
 11.02 Cereal flours other than of wheat or meslin. 1102.20.00 - Maize (corn) flour 9 10
 1102.90.00 - Other 9 10
 11.03 Cereal groats, meal and pellets.
 - Groats and meal:
 -- Of wheat:
 1103.11.10 Semolina 9 10
 1103.11.90 Other 9 10
 1103.13.00 -- Of maize (corn) 9 10
 1103.19.00 -- Of other cereals 9 10
 1103.20.00 - Pellets 9 10
 11.04 Cereals otherwise worked (for example, husked, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; cereal germs, whole, rolled, flaked or ground.
 - Rolled or flaked grains:
 1104.12.00 -- Of oats 9 10
 1104.19.00 -- Of other cereals 9 10
 - Other worked grains (for example, husked, pearled, sliced or kibbled):
 1104.22.00 -- Of oats 9 10
 1104.23.00 -- Of maize (corn) 9 10
 1104.29.00 -- Of other cereals 9 10
 1104.30.00 - Cereal germs, whole, rolled, flaked or ground 9 10
 11.05 Flour, meal, powder, flakes, granules and pellets of potatoes. 1105.10.00 - Flour, meal and powder 9 10
 1105.20.00 - Flakes, granules and pellets 9 10
 11.06 Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of products of Chapter 8. 1106.10.00 - Of the dried leguminous vegetables of heading 07.13 5 5
 1106.20.00 - Of sago or of roots or tubers of heading 07.14 5 5
 1106.30.00 - Of products of Chapter 8 5 5
 11.07 Malt, whether or not roasted.
Provisional Tax Collection Act, 1955

1106.10.00 - Of the dried leguminous vegetables of heading 07.13 5 5
 1106.20.00 - Of sago or of roots or tubers of heading 07.14 5 5
 1106.30.00 - Of products of Chapter 8 5 5
 11.07 Malt, whether or not roasted. 1107.10.00 - Not roasted 15 15
 1107.20.00 - Roasted 15 15
 11.08 Starches; inulin.
 - Starches:
 1108.11.00 -- Wheat starch 6 10
 1108.12.00 -- Maize (corn) starch 6 10
 1108.13.00 -- Potato starch 6 10
 1108.14.00 -- Manioc (cassava) starch 6 10
 1108.19.00 -- Other starches 6 10
 1108.20.00 - Inulin 6 10
 11.09 1109.00.00 Wheat gluten, whether or not dried. 5 5

Chapter 12

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

Notes:

1. Heading 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesame seeds, mustard seeds, safflower seeds, poppy seeds and shea (karite) nuts. It does not apply to products of heading 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20). 2. Heading 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original fats. It does not, however, apply to residues of headings 23.04 to 23.06. 3. For the purposes of heading 12.09, beet seed, grass and other herbage seeds, ornamental flower seeds, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or lupine seed are to be regarded as "seeds for sowing". However, the following seeds, even if for sowing, are not covered by heading 12.09:
 (a) Leguminous vegetables or sweet corn (Chapter 7);
 (b) Spices or other products of Chapter 9;
 (c) Cereals (Chapter 10); or
 (d) Products of headings 12.01 to 12.07 or 12.11. 4. Heading 12.11 applies, inter alia, to the following plants and parts thereof: basil, borage, ginseng, hyssop, liquorice, all kinds of mint, rosemary, rue, sage and wormwood. However, heading 12.11 does not apply to:
 (a) Medicaments of Chapter 30;
 (b) Perfumery, cosmetic or toilet preparations of Chapter 33; or
 (c) Insecticides, fungicides, herbicides or disinfectants or similar products of heading 38.08. 5. For the purposes of heading 12.12, "seaweeds and other algae" do not include:
 (a) Dead single-celled micro-organisms of heading 21.02;
 (b) Cultures of micro-organisms of heading 30.02; or
 (c) Fertilisers of heading 31.01 or 31.05. Subheading Note:

1.
Provisional Tax Collection Act, 1955

5. For the purposes of heading 12.12, "seaweeds and other algae" do not include:
 (a) Dead single-celled micro-organisms of heading 21.02;
 (b) Cultures of micro-organisms of heading 30.02; or
 (c) Fertilisers of heading 31.01 or 31.05. Subheading Note:

1. For the purposes of subheading 1205.10, "low erucic acid rape or colza seeds" means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2% by weight and yielding a solid component which contains less than 30 micromoles per gram of glucosinolates. Heading Subheading Description of goods Import duty rate

 From SAARC From other
 countries countries
 1 2 3 4 5
 12.01 Soya beans, whether or not broken. 1201.10.00 - Seed 9 10
 1201.90.00 - Other 9 10
 12.02 Ground-nuts (peanuts), not roasted or otherwise cooked, whether or not shelled or broken. 1202.30.00 - Seed 9 10
 - Other:
 1202.41.00 -- In shell 9 10

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 1202.42.00 -- Shelled, whether or not broken 9 15
 12.03 1203.00.00 Copra (dried coconut kernel, unfit for human consumption). 6 10
 12.04 1204.00.00 Linseed, whether or not broken. 9 10
 12.05 Rape or colza seeds, whether or not broken. 1205.10.00 - Low erucic acid rape or colza seeds 9 10
 1205.90.00 - Other 9 10
 12.06 1206.00.00 Sunflower seeds, whether or not broken. 9 10
 12.07 Other oil seeds and oleaginous fruits, whether or not broken. 1207.10.00 - Palm nuts and kernels 9 10
 - Cotton seeds:
 1207.21.00 -- Seed 6 10
 1207.29.00 -- Other 6 10
 1207.30.00 - Castor oil seeds 9 10
 1207.40.00 - Sesame seeds 9 10
 1207.50.00 - Mustard seeds 9 10
 1207.60.00 - Safflower seeds (Carthamus tinctorius) 9 10
 1207.70.00 - Melon seeds 9 10
 - Other:
 1207.91.00 -- Poppy seeds 6 30
 1207.99.00 -- Other 9 10
 12.08 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard. 1208.10.00 - Of soya beans 6 10
 1208.90.00 - Other 6 10
 12.09 Seeds, fruit and spores, of a kind used for sowing.
Provisional Tax Collection Act, 1955

1208.10.00 - Of soya beans 6 10
 1208.90.00 - Other 6 10
 12.09 Seeds, fruit and spores, of a kind used for sowing. 1209.10.00 - Beet seed 6 10
 - Seeds of forage plants:
 1209.21.00 -- Lucerne (alfalfa) seed 6 10
 1209.22.00 -- Clover (Trifolium spp.) seed 6 10
 1209.23.00 -- Fescue seed 6 10
 1209.24.00 -- Kentucky blue grass (Poa pratensis L.) seed 6 10
 1209.25.00 -- Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed 6 10
 1209.29.00 -- Other 6 10
 1209.30.00 - Seeds of herbaceous plants cultivated principally for their flowers 6 10
 - Other:
 -- Vegetable seeds:
 1209.91.10 Cauliflower seed 6 10
 1209.91.20 Cabbage seed 6 10
 1209.91.30 Onion seed 6 10
 1209.91.40 Radish seed 6 10
 1209.91.50 Tomato seed 6 10
 1209.91.90 Other 6 10
 1209.99.00 -- Other 6 10
 12.10 Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin. 1210.10.00 - Hop cones, neither ground nor powdered nor in the form of pellets 6 10
 1210.20.00 - Hop cones, ground, powdered or in the form of pellets; lupulin 6 10
 12.11 Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered. 1211.20.00 - Ginseng roots 6 10
 1211.30.00 - Coca leaf 6 10
 1211.40.00 - Poppy straw 6 10
 1211.50.00 - Ephedra 6 10
 1211.60.00 - Bark of African cherry (Prunus africana) 6 10
 - Other:
 1211.90.10 Yarchagumba 6 10
 1211.90.90 Other 6 10
 12.12 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included.
 - Seaweeds and other algae:
 1212.21.00 -- Fit for human consumption 6 10
 1212.29.00 -- Other 6 10
 - Other:
 1212.91.00 -- Sugar beet 9 10
 1212.92.00 -- Locust beans (carob) 9 10
 1212.93.00 -- Sugar cane 9 10
 1212.94.00 -- Chicory roots 9 10
 1212.99.00 -- Other 9 10
 12.13 1213.00.00 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets. 6 10
 12.14 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. 1214.10.00 - Lucerne (alfalfa) meal and pellets 6 10
 1214.90.00 - Other 6 10

Chapter 13

Lac; gums, resins and other vegetable saps and extracts

Notes:

1.
Provisional Tax Collection Act, 1955

1214.10.00 - Lucerne (alfalfa) meal and pellets 6 10
 1214.90.00 - Other 6 10

Chapter 13

Lac; gums, resins and other vegetable saps and extracts

Notes:

1. Heading 13.02 applies, inter alia, to liquorice extract, extract of Chrysanthemum cinerariifolium or pyrethrum, hop extract, aloe extract and opium extract. This heading does not apply to:
 (a) Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading 17.04);
 (b) Malt extract (heading 19.01);
 (c) Extracts of coffee, tea or maté (heading 21.01);
 (d) Vegetable saps or extracts of a kind used for the manufacture of alcoholic beverages (Chapter 22);
 (e) Camphor, glycyrrhizin or other products of heading 29.14 or 29.38;
 (f) Concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 29.39);
 (g) Medicaments of heading 30.03 or 30.04 or blood-grouping reagents (heading 38.22);
 (h) Tanning or dyeing extracts (heading 32.01 or 32.03);
 (i) Volatile oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of volatile oils or preparations based on odoriferous substances, of a kind used for the manufacture of beverages (Chapter 33); or
 (j) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 40.01). Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 13.01 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams). 1301.20.00 - Gum arabic 6 10
 1301.90.00 - Other 6 10
 13.02 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.
 - Vegetable saps and extracts:
 1302.11.00 -- Opium 6 10
 1302.12.00 -- Liquorice 6 10
 1302.13.00 -- Hops 6 10
 1302.14.00 -- Ephedra 6 10
 1302.19.00 -- Other 6 10
 1302.20.00 - Pectic substances, pectinates and pectates, whether or not modified, mucilages and thickeners derived from vegetable products: 6 10

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 1302.31.00 -- Agar-agar 6 10
 1302.32.00 -- Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds 6 10
 1302.39.00 -- Other 6 10

Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included

Notes:

1. The following products, which are classified in Section 11, are not covered by this Chapter:-
 Vegetable materials or fibres of a kind used primarily for the manufacture of textiles, or other vegetable materials treated so as to be capable of use only as textile materials, whatever the process of preparation. 2.
Provisional Tax Collection Act, 1955

1510.10.00 -Crude olive-pomace oil 6 10
 1510.90.00 -Other 6 10
 15.11 Palm oil and its fractions, whether or not refined, but not chemically modified. Title Subtitle Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 1511.10.00 -Crude oil 5 10
 -Other:
 1511.90.10 Refined, bleached, deodorized palm oil 15 15
 1511.90.20 Refined, bleached, deodorized palm olein 15 15
 1511.90.30 Refined, bleached, deodorized palm stearin 15 15
 1511.90.90 Other 15 15
 15.12 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
 -Sunflower-seed or safflower oil and fractions thereof:
 1512.11.00 --Crude oil 5 10
 1512.19.00 --Other 15 15
 -Cotton-seed oil and its fractions:
 1512.21.00 --Crude oil, whether or not gossypol has been removed 9 10
 1512.29.00 --Other 9 10

 Title Subtitle Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 15.13 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
 -Coconut (copra) oil and its fractions:
 1513.11.00 --Crude oil 6 10
 1513.19.00 --Other 7.25 15
 -Palm kernel or babassu oil and fractions thereof:
 1513.21.00 --Crude oil 5 5
 1513.29.00 --Other 7.25 10
 15.14 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
 -Low erucic acid rape or colza oil and its fractions:
 1514.11.00 --Crude oil 10 10
 1514.19.00 --Other 15 15
 -Other:
 1514.91.10 Of canola (rapeseed) 10 10
 1514.91.90 Other 10 10

 Title Subtitle Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 1514.99.10 Of canola (rapeseed) 15 15
 1514.99.90 Other 15 15
 15.15 Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.
 -Linseed oil and its fractions:
 1515.11.00 --Crude oil 6 10
 1515.19.00 --Other 7.25 15
 -Maize (corn) oil and its fractions:
 1515.21.00 --Crude oil 5 10
 1515.29.00 --Other 15 15
 1515.30.00 -Castor oil and its fractions 6 10
 1515.50.00 -Sesame oil and its fractions 9 10
 1515.60.00 -Microbial fats and oils and their fractions 9 10
 1515.90.00 -Other 9 10

 Title Subtitle Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 15.16 Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
Provisional Tax Collection Act, 1955

1516.10.00 -Animal fats and oils and their fractions 6 10
 1516.20.00 -Vegetable fats and oils and their fractions 15 15
 1516.30.00 -Microbial fats and oils and their fractions 10 10
 15.17 Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16. 1517.10.00 -Margarine, excluding liquid margarine 15 15
 1517.90.00 -Other 7.25 15

 Title Subtitle Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 15.18 1518.00.00 Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurized, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included. 7.25 15
 [15.19]
 15.20 1520.00.00 Glycerol, crude; glycerol waters and glycerol lyes. 6 10

 Title Subtitle Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 15.21 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured. 1521.10.00 -Vegetable waxes 6 10
 1521.90.00 -Other 6 10
 15.22 1522.00.00 Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes. 6 10

Chapter 4

Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; products intended for inhalation without combustion, whether or not containing nicotine; other nicotine containing products intended for the introduction of nicotine into the human body

Note:
In this Chapter, "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. Section 16

Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects

Notes:
1. This Section does not cover insects, as well as meat, offal, fish, crustaceans or molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Section 2 or 3, Note 6 to Section 4 or heading 05.04. 2. Only food preparations containing more than 20% by weight of sausage, meat, offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates or any combination thereof, fall within this Section. Where a food preparation contains two or more of the products mentioned above, it shall be classified under the heading of Section 16 appropriate to the component or components which predominate by weight.
Provisional Tax Collection Act, 1955

Where a food preparation contains two or more of the products mentioned above, it shall be classified under the heading of Section 16 appropriate to the component or components which predominate by weight. These provisions do not apply to stuffed food preparations of heading 19.02 or to preparations of heading 21.03 or 21.04. Subheading Notes:
1. For the purposes of subheading 1602.10.00, "homogenised preparations" means preparations of meat, offal, blood or insects, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account shall be taken of small quantities of any other ingredients which may have been added to the preparation for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of meat, offal or insects. This subheading takes precedence over all other subheadings of heading 16.02. 2. The fish, crustaceans, molluscs and other types of aquatic invertebrates referred to in the subheadings of heading 16.04 or 16.05 only by their common names, are of the same species as those referred to in Section 3 by the same name. Title Subtitle Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 16.01 1601.00.00 Sausages and similar products, of meat, offal, blood or insects; food preparations based on these products. 7.25 15
 16.02 Other prepared or preserved meat, offal, blood or insects. 1602.10.00 -Homogenised preparations 7.25 15
 1602.20.00 -Of liver of any animal 7.25 15
 -Of poultry of heading 01.05:
 1602.31.00 --Of turkeys 7.25 15
 1602.32.00 --Of fowls of the species Gallus domesticus 7.25 15
 1602.39.00 --Other 7.25 15
 -Of swine:
 1602.41.00 --Hams and cuts thereof 7.25 15
 1602.42.00 --Shoulders and cuts thereof 7.25 15
 1602.49.00 --Other, including mixtures 7.25 15
 1602.50.00 -Of bovine animals 7.25 15
 1602.90.00 -Other, including preparations of blood of any animal 7.25 15

 Title Subtitle Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 16.03 1603.00.00 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates.
Provisional Tax Collection Act, 1955

7.25 15
 16.04 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.
 -Fish, whole or in pieces, but not minced:
 1604.11.00 --Salmon 7.25 15
 1604.12.00 --Herrings 7.25 15
 1604.13.00 --Sardines, sardinella and brisling or sprats 7.25 15
 1604.14.00 --Tunas, skipjack tuna and bonito (Sarda spp.) 7.25 15
 1604.15.00 --Mackerel 7.25 15
 1604.16.00 --Anchovies 7.25 15
 1604.17.00 --Eels 7.25 15
 1604.18.00 --Shark fins 7.25 15
 1604.19.00 --Other 7.25 15
 1604.20.00 -Other prepared or preserved fish 7.25 15
 -Caviar and caviar substitutes:
 1604.31.00 --Caviar 7.25 15
 1604.32.00 --Caviar substitutes 7.25 15

 Title Subtitle Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 16.05 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. 1605.10.00 -Crab 11.25 15
 -Shrimps and prawns:
 1605.21.00 --Not in airtight containers 7.25 15
 1605.29.00 --Other 7.25 15
 1605.30.00 -Lobster 7.25 15
 1605.40.00 -Other crustaceans 7.25 15
 -Molluscs:
 1605.51.00 --Oysters 7.25 15
 1605.52.00 --Scallops, including queen scallops 7.25 15
 1605.53.00 --Mussels 7.25 15
 1605.54.00 --Cuttle fish and squid 7.25 15
 1605.55.00 --Octopus 7.25 15
 1605.56.00 --Clams, cockles and arkshells 7.25 15
 1605.57.00 --Abalone 7.25 15
 1605.58.00 --Snails, other than sea snails 7.25 15
 1605.59.00 --Other 7.25 15
 -Other aquatic invertebrates:
 1605.61.00 --Sea cucumbers 7.25 15

 Title Subtitle Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 1605.62.00 --Sea urchins 7.25 15
 1605.63.00 --Jellyfish 7.25 15
 1605.69.00 --Other 7.25 15

Section 17
Sugars and sugar confectionery

Notes:

1. This Section does not cover:

 (a) Sugar confectionery containing cocoa (heading 18.06);

 (b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or

 (c) Medicaments or other products of Section 30. Subheading Notes:

1. For the purposes of subheadings 1701.12, 1701.13 and 1701.14, "raw sugar" means sugar in which the content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5°. 2. Subheading 1701.13.00 covers only cane sugar obtained without centrifugal processing, in which the content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, surrounded by residues of molasses and other constituents of the cane. Title Subtitle Description of Goods Import Duty Rate Import Duty Rate

 From SAARC Countries From Other Countries
 1 2 3 4 5
 17.01 Cane or beet sugar and chemically pure sucrose, in solid form.