2
Section I · Chapter 2
Meat and edible meat offal
Chapter Notes
1
This Chapter does not cover :
(a) products of the kinds described in headings 0201 to 0208 or 0210, unfit or unsuitable for human consumption;
(b) Edible, Non-living Insects (heading 0410)
(c) guts, bladders or stomachs of animals (heading 0504) or animal blood (heading 0511 or 3002); or
(d) animal fat, other than products of heading 0209 (Chapter 15).
Chapter Supplementary Notes
1
In this Chapter, βwild animalβ means wild animal as defined in the Wild Life (Protection) Act, 1972
(53 of 1972).
Tariff Items
| Heading | Sub Heading | Item No. | Dash | Description | Unit | BCD | BCD Effective | IGST | SWS |
|---|---|---|---|---|---|---|---|---|---|
| 0201 | MEAT OF BOVINE ANIMALS, FRESH OR CHILLED | ||||||||
| 0201 | 0201 10 | 0201 10 00 | - | Carcasses and half-carcasses | kg | 30% | |||
| 0201 | 0201 10 | 0201 20 00 | - | Other cuts with bone in | kg | 30% | |||
| 0201 | 0201 10 | 0201 30 00 | - | Boneless | kg | 30% | |||
| 0202 | MEAT OF BOVINE ANIMALS, FROZEN | ||||||||
| 0202 | 0202 10 | 0202 10 00 | - | Carcasses and half-carcasses | kg | 30% | |||
| 0202 | 0202 10 | 0202 20 00 | - | Other cuts with bone in | kg | 30% | |||
| 0202 | 0202 10 | 0202 30 00 | - | Boneless | kg | 30% | |||
| 0203 | MEAT OF SWINE, FRESH, CHILLED OR FROZEN | ||||||||
| - | Fresh or Chilled: | ||||||||
| 0203 | 0203 11 00 | -- | Carcasses and half-carcasses | kg | 30% | ||||
| 0203 | 0203 12 00 | -- | Hams, shoulders and cuts thereof, with bone in | kg | 30% | ||||
| 0203 | 0203 19 00 | -- | Other | kg | 30% | ||||
| - | Frozen: | ||||||||
| 0203 | 0203 21 00 | -- | Carcasses and half-carcasses | kg | 30% | ||||
| 0203 | 0203 22 00 | -- | Hams, shoulders and cuts thereof, with bone in | kg | 30% | ||||
| 0203 | 0203 29 00 | -- | Other | kg | 30% | ||||
| 0204 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN | ||||||||
| 0204 | 0204 10 00 | - | Carcasses and half-carcasses of lamb, fresh or chilled | kg | 30% | ||||
| - | Other meat of sheep, fresh or chilled : | ||||||||
| 0204 | 0204 21 00 | -- | Carcasses and half-carcasses | kg | 30% | ||||
| 0204 | 0204 22 00 | -- | Other cuts with bone in | kg | 30% | ||||
| 0204 | 0204 23 00 | -- | Boneless | kg | 30% | ||||
| 0204 | 0204 30 00 | - | Carcasses and half-carcasses of lamb, frozen | kg | 30% | ||||
| - | Other meat of sheep, frozen : | ||||||||
| 0204 | 0204 41 00 | -- | Carcasses and half-carcasses | kg | 30% | ||||
| 0204 | 0204 42 00 | -- | Other cuts with bone in | kg | 30% | ||||
| 0204 | 0204 43 00 | -- | Boneless | kg | 30% | ||||
| 0204 | 0204 50 00 | - | Meat of goats | kg | 30% | ||||
| 0205 | MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN | ||||||||
| 0205 | 0205 00 00 | MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN | kg. | 30% | |||||
| 0206 | EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN | ||||||||
| 0206 | 0206 10 00 | - | Of bovine animals, fresh or chilled | kg | 30% | ||||
| - | Of bovine animals, frozen : | ||||||||
| 0206 | 0206 21 00 | -- | Tongues | kg | 30% | ||||
| 0206 | 0206 22 00 | -- | Livers | kg | 30% | ||||
| 0206 | 0206 29 00 | -- | Others | kg | 30% | ||||
| 0206 | 0206 30 00 | - | Of swine, fresh or chilled | kg | 30% | ||||
| - | Of swine, frozen : | ||||||||
| 0206 | 0206 41 00 | -- | Livers | kg | 30% | ||||
| 0206 | 0206 49 00 | -- | Other | kg | 30% | ||||
| 0206 | 0206 80 | - | Other, fresh or chilled : | ||||||
| 0206 | 0206 80 | 0206 80 10 | --- | Of sheep or goats | kg | 30% | |||
| 0206 | 0206 80 | 0206 80 90 | --- | Other | kg | 30% | |||
| 0206 | 0206 90 | - | Other, frozen : | ||||||
| 0206 | 0206 90 | 0206 90 10 | --- | Of sheep or goats | kg | 30% | |||
| 0206 | 0206 90 | 0206 90 90 | --- | Other | kg | 30% | |||
| 0207 | MEAT AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN | ||||||||
| - | Of fowls of the species Gallus domesticus : | ||||||||
| 0207 | 0207 11 00 | -- | Not cut in pieces, fresh or chilled | kg | 30% | ||||
| 0207 | 0207 12 00 | -- | Not cut in pieces, frozen | kg | 30% | ||||
| 0207 | 0207 13 00 | -- | Cuts and offal, fresh or chilled | kg | 100% | ||||
| 0207 | 0207 14 00 | -- | Cuts and offal, frozen | kg | 100% | ||||
| - | Of turkeys : | ||||||||
| 0207 | 0207 24 00 | -- | Not cut in pieces, fresh or chilled | kg | 30% | ||||
| 0207 | 0207 25 00 | -- | Not cut in pieces, frozen | kg | 30% | ||||
| 0207 | 0207 26 00 | -- | Cuts and offal, fresh or chilled | kg | 30% | ||||
| 0207 | 0207 27 00 | -- | Cuts and offal, frozen | kg | 30% | ||||
| - | Of ducks: | ||||||||
| 0207 | 0207 41 00 | -- | Not cut in pieces, fresh or chilled | kg | 30% | ||||
| 0207 | 0207 42 00 | -- | Not cut in pieces, frozen | kg | 30% | ||||
| 0207 | 0207 43 00 | -- | Fatty livers, fresh or chilled | kg | 30% | ||||
| 0207 | 0207 44 00 | -- | Other, fresh or chilled | kg | 30% | ||||
| 0207 | 0207 45 00 | -- | Other, frozen | kg | 30% | ||||
| - | Of geese | ||||||||
| 0207 | 0207 51 00 | -- | Not cut in pieces, fresh or chilled | kg | 30% | ||||
| 0207 | 0207 52 00 | -- | Not cut in pieces, frozen | kg | 30% | ||||
| 0207 | 0207 53 00 | -- | Fatty livers, fresh or chilled | kg | 30% | ||||
| 0207 | 0207 54 00 | -- | Other, fresh or chilled | kg | 30% | ||||
| 0207 | 0207 55 00 | -- | Other, frozen | kg | 30% | ||||
| 0207 | 0207 60 00 | - | Of guinea fowls | kg | 30% | ||||
| 0209 | PIG FAT, FREE OF LEAN MEAT AND POUTRY FAT, NOT RENDERED OR OTHERWISE EXTRACTED, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED | ||||||||
| 0209 | 0209 10 00 | - | Of pigs | kg | 30% | ||||
| 0209 | 0209 90 00 | - | Other | kg | 30% | ||||
| 0210 | MEAT AND EDIBLE MEAT OFFAL, SALTED, IN BRINE, DRIED OR SMOKED; EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL | ||||||||
| - | Meat of swine : | ||||||||
| 0210 | 0210 11 00 | -- | Hams, shoulders and cuts thereof, with bone in | kg | 30% | ||||
| 0210 | 0210 12 00 | -- | Bellies (streaky) and cuts thereof | kg | 30% | ||||
| 0210 | 0210 19 00 | -- | Other | kg | 30% | ||||
| 0210 | 0210 20 00 | - | Meat of bovine animals | kg | 30% | ||||
| - | Other, including edible flours and meals of meat or meat offal: | ||||||||
| 0210 | 0210 91 00 | -- | Of primates | kg | 30% | ||||
| 0210 | 0210 92 00 | -- | Of whales, dolphins and porpoises (mammals of the order cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the sub-order Pinnipedia) | kg | 30% | ||||
| 0210 | 0210 93 00 | -- | Of reptiles (including snakes and turtles) | kg | 30% | ||||
| 0210 | 0210 99 00 | -- | Other | kg | 30% | ||||