08Edible fruit and nuts; peel of citrus fruit or melons
Section II · 101 lines
Chapter notes
Notes. 1.- This Chapter does not cover inedible nuts or fruits. 2.- Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts. 3.- Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes : (a) For additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate), (b) To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts.
| Code | Description | Unit | CID | VAT | PAL | CESS | Excise | SSCL |
|---|---|---|---|---|---|---|---|---|
| 08.01 | Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled (+). | |||||||
| Coconuts : | ||||||||
| Desiccated : | ||||||||
| 0801.11.10 | Edible ‘Copra’ | kg | 20% | 18% | Ex | 20% or Rs 165/kg | – | 2.5% |
| 0801.11.90 | OtherL required | kg | 20% | 18% | Ex | 20% or Rs 165/kg | – | 2.5% |
| 0801.12 | In the inner shell (endocarp) | kg | 20% | 18% | Ex | 20% or Rs 165/kg | – | 2.5% |
| Other : | ||||||||
| 0801.19.20 | Seed Coconut | kg & u | 20% | 18% | Ex | 20% or Rs 165/kg | – | 2.5% |
| 0801.19.30 | King coconut | kg & u | 20% | 18% | Ex | 20% or Rs 165/kg | – | 2.5% |
| 0801.19.90 | OtherL required | kg | 20% | 18% | Ex | 20% or Rs 165/kg | – | 2.5% |
| Brazil nuts : | ||||||||
| In shell : | ||||||||
| 0801.21.10 | Fresh | kg | 20% | 18% | Ex | 40% or Rs 330/kg | – | 2.5% |
| 0801.21.90 | Other | kg | 20% | 18% | Ex | 40% or Rs 330/kg | – | 2.5% |
| 0801.22 | Shelled | kg | 20% | 18% | Ex | 40% or Rs 330/kg | – | 2.5% |
| Cashew nuts : | ||||||||
| In shell : | ||||||||
| 0801.31.10 | FreshL required | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0801.31.90 | OtherL required | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0801.32 | ShelledL required | kg | 20% | 18% | Ex | 25% or Rs 180/kg | – | 2.5% |
| 08.02 | Other nuts, fresh or dried, whether or not shelled or peeled. | |||||||
| Almonds : | ||||||||
| In shell : | ||||||||
| 0802.11.10 | Fresh | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| 0802.11.90 | Other | kg | 20% | 18% | 10% | 25% or Rs 180/kg | – | 2.5% |
| 0802.12 | Shelled | kg | 20% | 18% | 10% | 25% or Rs 180/kg | – | 2.5% |
| Hazelnuts or filberts ( Corylus spp. ) : | ||||||||
| In shell : | ||||||||
| 0802.21.10 | Fresh | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0802.21.90 | Other | kg | 20% | 18% | Ex | 25% or Rs 180/kg | – | 2.5% |
| 0802.22 | Shelled | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| Walnuts : | ||||||||
| In shell : | ||||||||
| 0802.31.10 | Fresh | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0802.31.90 | Other | kg | 20% | 18% | Ex | 25% or Rs 180/kg | – | 2.5% |
| 0802.32 | Shelled | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| Chestnuts ( Castanea spp. ): | ||||||||
| 0802.41 | In shell | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0802.42 | Shelled | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| Pistachios : | ||||||||
| 0802.51 | In shell | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| 0802.52 | Shelled | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| Macadamia nuts : | ||||||||
| 0802.61 | In shell | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0802.62 | Shelled | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| 0802.70 | Kola nuts ( Cola spp .) | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| Areca nuts : | ||||||||
| 0802.80.10 | Fresh (not shelled or peeled)ICL suspended | kg | 20% | 18% | Ex | 40% or Rs 320/kg | – | 2.5% |
| 0802.80.90 | OtherICL suspended | kg | 20% | 18% | Ex | 40% or Rs 320/kg | – | 2.5% |
| 0802.90.00 | Other : | – | – | |||||
| Pine nuts, in shell : | ||||||||
| 0802.91.10 | Fresh | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0802.91.90 | Other | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0802.92 | Pine nuts, shelled | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0802.99 | Other : | – | – | |||||
| 0802.99.10 | Fresh (not shelled or peeled) | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0802.99.90 | Other | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 08.03 | Bananas, including plantains, fresh or dried. | |||||||
| 0803.10 | Plantains | – | – | |||||
| 0803.10.10 | Fresh | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| 0803.10.90 | Other | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| 0803.90 | Other | – | – | |||||
| 0803.90.10 | Fresh | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| 0803.90.90 | Other | kg | 20% | 18% | Ex | 25% or Rs 200/kg | – | 2.5% |
| 08.04 | Dates, figs, pineapples, avocados, guavas, mangoes and mangoesteens, fresh or dried. | |||||||
| Dates : | ||||||||
| 0804.10.10 | Fresh | kg | 20% or Rs 120/kg | 18% | Ex | – | – | 2.5% |
| 0804.10.20 | Dried | kg | 20% or Rs 160/kg | 18% | Ex | – | – | 2.5% |
| Figs : | ||||||||
| 0804.20.10 | Fresh | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| 0804.20.20 | Dried | kg | 20% | 18% | 10% | 40% or Rs 340/kg | – | 2.5% |
| Pineapples : | ||||||||
| 0804.30.10 | Fresh | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| 0804.30.20 | Dried | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| Avacados : | ||||||||
| 0804.40.10 | Fresh | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| 0804.40.20 | Dried | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| Guavas, mangoes and mangoesteens : | ||||||||
| 0804.50.10 | Guavas, fresh | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| 0804.50.20 | Guavas, dried | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| 0804.50.30 | Mangoes, fresh | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| 0804.50.40 | Mangoes, dried | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| 0804.50.50 | Mangoesteens, fresh | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| 0804.50.60 | Mangoesteens, dried | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| 08.05 | Citrus fruit, fresh or dried (+). | |||||||
| Oranges : | ||||||||
| 0805.10.10 | Fresh | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0805.10.20 | Dried | kg | 20% | 18% | Ex | 30% or Rs 340/kg | – | 2.5% |
| Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids : | ||||||||
| Mandarins (including tangerines and satsumas) : | ||||||||
| 0805.21.10 | Fresh | kg | 20% or Rs 200/kg | 18% | 10% | Rs 20/kg | – | 2.5% |
| 0805.21.20 | Dried | kg | 20% or Rs 120/kg | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| Clementines : | ||||||||
| 0805.22.10 | Fresh | kg | 20% | 18% | Ex | Rs 20/kg | – | 2.5% |
| 0805.22.20 | Dried | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| Other : | ||||||||
| 0805.29.10 | Fresh | kg | 20% or Rs 60/kg | 18% | Ex | Rs 20/kg | – | 2.5% |
| 0805.29.20 | Dried | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| Grapefruit and pomelos : | ||||||||
| 0805.40.10 | Fresh | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| 0805.40.20 | Dried | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| Lemons ( Citrus limon, Citrus limonum ) andlimes ( Citrus aurantifolia, Citrus Iatifolia ): | ||||||||
| 0805.50.10 | Fresh | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| 0805.50.20 | Dried | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| Other : | ||||||||
| 0805.90.10 | Fresh | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| 0805.90.20 | Dried | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| 08.06 | Grapes, fresh or dried. | |||||||
| 0806.10 | Fresh | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| 0806.20 | Dried | kg | 20% or Rs 110/kg | 18% | Ex | 10% or Rs 55/kg | – | 2.5% |
| 08.07 | Melons (including watermelons) and papaws (papayas), fresh. | |||||||
| Melons (including watermelons) : | ||||||||
| 0807.11 | Watermelons | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| 0807.19 | Other | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| 0807.20 | Papaws (papayas) | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| 08.08 | Apples, pears and quinces, fresh. | |||||||
| 0808.10 | Apples | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0808.30 | Pears | kg | 20% or Rs 110/kg | 18% | Ex | 10% or Rs 55/kg | – | 2.5% |
| 0808.40 | Quinces | kg | 20% or Rs 110/kg | 18% | Ex | 10% or Rs 55/kg | – | 2.5% |
| 08.09 | Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. | |||||||
| 0809.10 | Apricots | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| Cherries: | ||||||||
| 0809.21 | Sour cherries ( Prunus cerasus ) | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| 0809.29 | Other | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| 0809.30 | Peaches, including nectarines | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| 0809.40 | Plums and sloes | kg | 20% or Rs 110/kg | 18% | Ex | 10% or Rs 55/kg | – | 2.5% |
| 08.10 | Other fruit, fresh. | |||||||
| 0810.10 | Strawberries | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| 0810.20 | Raspberries, blackberries, mulberries and loganberries | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0810.30 | Black, white or red currants and gooseberries | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0810.40 | Cranberries, bilberries and other fruits of the genus Vaccinium | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0810.50 | Kiwifruit | kg | 20% or Rs 110/kg | 18% | Ex | 10% or Rs 55/kg | – | 2.5% |
| 0810.60 | Durians | kg | 20% | 18% | Ex | 40% or Rs 340/kg | – | 2.5% |
| 0810.70 | Persimmons | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| Other : | ||||||||
| 0810.90.10 | Cocoa nuts, raw | kg | 20% | 18% | Ex | 40% or Rs 240/kg | – | 2.5% |
| 0810.90.90 | Other | kg | 20% | 18% | 10% | 10% or Rs 55/kg | – | 2.5% |
| 08.11 | Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter. | |||||||
| 0811.10 | Strawberries | kg | 20% | 18% | 10% | 40% or Rs 240/kg | – | 2.5% |
| 0811.20 | Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries | kg | 20% | 18% | 10% | 40% or Rs 240/kg | – | 2.5% |
| 0811.90 | Other | kg | 20% | 18% | Ex | 40% or Rs 230/kg | – | 2.5% |
| 08.12 | Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption. | |||||||
| 0812.10 | Cherries | kg | 20% | 18% | Ex | 5% | – | 2.5% |
| 0812.90 | Other | kg | 20% | 18% | Ex | 20% or Rs 120/kg | – | 2.5% |
| 08.13 | Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. | |||||||
| 0813.10 | Apricots | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| 0813.20 | Prunes | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| 0813.30 | Apples | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| Other fruit : | ||||||||
| 0813.40.10 | TamarindICL suspended | kg | 20% | 18% | Ex | 25% or Rs 275/kg | – | 2.5% |
| 0813.40.90 | Other | kg | 20% | 18% | 10% | 40% or Rs 260/kg | – | 2.5% |
| 0813.50 | Mixtures of nuts or dried fruits of this Chapter | kg | 20% | 18% | 10% | 40% or Rs 210/kg | – | 2.5% |
| 08.14 | Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions. | |||||||
| 0814.00 | Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions. | kg | 20% | 18% | 10% | 20% or Rs 125/kg | – | 2.5% |