8
Section II · Chapter 8
Edible fruit and nuts; peel of citrus fruit or melons
Chapter 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 correspon-ding 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.
4
Heading 0812 applies to fruit and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.
[Note 4 inserted by finance act, 2021 w.e.f. 1 jan 2022.]
Tariff Items
| Heading | Sub Heading | Item No. | Dash | Description | Unit | BCD | BCD Effective | IGST | SWS |
|---|---|---|---|---|---|---|---|---|---|
| 0801 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED | ||||||||
| - | Coconuts : | ||||||||
| 0801 | 0801 11 00 |
-- |
Desiccated | Kg | 70% | 60% | |||
| 0801 | 0801 12 | -- | In the inner shell (endocarp) : | ||||||
| 0801 | 0801 12 | 0801 12 10 | --- | Fresh | kg. | 70% | 60% | ||
| 0801 | 0801 12 | 0801 12 20 | --- | Dried | kg. | 70% | 60% | ||
| 0801 | 0801 12 | 0801 12 90 | --- | Other | kg. | 70% | 60% | ||
| 0801 | 0801 19 | -- | Other: | ||||||
| 0801 | 0801 19 | 0801 19 10 | --- | Fresh | kg. | 70% | 60% | ||
| 0801 | 0801 19 | 0801 19 20 | --- | Dried | kg. | 70% | 60% | ||
| 0801 | 0801 19 | 0801 19 90 | --- | Other | kg. | 70% | 60% | ||
| 0801 | 0801 21 00 |
-- |
In shell | Kg | 30% | 20% | |||
| 0801 | 0801 22 00 |
-- |
Shelled | Kg | 30% | 20% | |||
| - | Cashew nuts: | ||||||||
| 0801 | 0801 31 00 |
-- |
In shell | Kg | 2.5% | Free | |||
| 0801 | 0801 32 | -- | Shelled : | ||||||
| 0801 | 0801 32 | 0801 32 10 | --- | Cashew kernel, broken | kg. | 30% | 20% | ||
| 0801 | 0801 32 | 0801 32 20 | --- | Cashew kernel, whole | kg. | 30% | 20% | ||
| 0801 | 0801 32 | 0801 32 90 | --- | Other | kg. | 30% | 20% | ||
| 0802 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED | ||||||||
| - | ALMONDS: | ||||||||
| 0802 | 0802 11 00 | In shell | Kg | Rs. 42 per kg. | Rs. 30 per kg. | ||||
| 0802 | 0802 12 00 | Shelled | Kg | Rs. 120 per kg. | Rs. 95 per kg. | ||||
| - | Hazelnuts or filberts (Corylus spp.): | ||||||||
| 0802 | 0802 21 00 | In shell | Kg | 30% | 20% | ||||
| 0802 | 0802 22 00 | Shelled | Kg | 30% | 20% | ||||
| - | Walnuts : | ||||||||
| 0802 | 0802 31 00 | In shell | Kg | 120% | 20% | ||||
| 0802 | 0802 32 00 | Shelled | Kg | 100% | 20% | ||||
| - | Chestnuts (Castanea spp.) | ||||||||
| 0802 | 0802 41 00 | In shell | Kg | 30% | 20% | ||||
| 0802 | 0802 42 00 | Shelled | Kg | 30% | 20% | ||||
| - | Pistachios : | ||||||||
| 0802 | 0802 51 00 | In shell | Kg | 10% | 20% | ||||
| 0802 | 0802 52 00 | Shelled | Kg | 10% | 20% | ||||
| - | Macadamia nuts: | ||||||||
| 0802 | 0802 61 00 | In shell | Kg | 30% | 20% | ||||
| 0802 | 0802 62 00 | Shelled | Kg | 30% | 20% | ||||
| 0802 | 0802 70 00 | Kola nuts (Cola Spp.) | Kg | 30% | 20% | ||||
| 0802 | 0802 80 | - | Areca nuts : | ||||||
| 0802 | 0802 80 | 0802 80 10 | --- | Whole | kg. | 100% | 90% | ||
| 0802 | 0802 80 | 0802 80 20 | --- | Split | kg. | 100% | 90% | ||
| 0802 | 0802 80 | 0802 80 30 | --- | Ground | kg. | 100% | 90% | ||
| 0802 | 0802 80 | 0802 80 90 | --- | Other | kg. | 100% | 90% | ||
| - | Other: | ||||||||
| 0802 | 0802 91 00 |
-- |
Pine nuts, in shell | Kg | 100% | 90% | |||
| 0802 | 0802 92 00 |
-- |
Pine nuts, shelled | Kg | 100% | 90% | |||
| 0802 | 0802 99 00 |
-- |
Other | Kg | 100% | 90% | |||
| 0803 | BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED | ||||||||
| 0803 | 0803 10 | - | Plantains | ||||||
| 0803 | 0803 10 | 0803 10 10 | --- | Curry plantain | kg. | 30% | 20% | ||
| 0803 | 0803 10 | 0803 10 90 | --- | Other | kg. | 30% | 20% | ||
| 0803 | 0803 90 | - | Other : | ||||||
| 0803 | 0803 90 | 0803 90 10 | --- | Bananas, Fresh | kg. | 30% | 20% | ||
| 0803 | 0803 90 | 0803 90 90 | --- | Other | kg. | 30% | 20% | ||
| 0804 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES, AND MANGOSTEENS, FRESH OR DRIED | ||||||||
| 0804 | 0804 10 | - | DATES | ||||||
| 0804 | 0804 10 | 0804 10 10 | --- | Fresh (excluding wet dates) | kg. | 30% | 20% | ||
| 0804 | 0804 10 | 0804 10 20 | --- | Soft (khayzur or wet dates) | kg. | 30% | 20% | ||
| 0804 | 0804 10 | 0804 10 30 | --- | Hard (chhohara or kharek) | kg. | 30% | 20% | ||
| 0804 | 0804 10 | 0804 10 90 | --- | Other | kg. | 30% | 20% | ||
| 0804 | 0804 20 | - | Figs : | ||||||
| 0804 | 0804 20 | 0804 20 10 | --- | Fresh | kg. | 30% | 20% | ||
| 0804 | 0804 20 | 0804 20 90 | --- | Other | kg. | 30% | 20% | ||
| 0804 | 0804 30 00 | Pineapples | Kg | 30% | 20% | ||||
| 0804 | 0804 40 00 | Avocados | Kg | 30% | 20% | ||||
| 0804 | 0804 50 | - | Guavas, mangoes and mangosteens: | ||||||
| 0804 | 0804 50 | 0804 50 10 | --- | Guavas, fresh or dried kg. | kg. | 30% | 20% | ||
| --- | Mangoes, fresh: | ||||||||
| 0804 | 0804 50 | 0804 50 21 | ---- | Alphonso (Hapus) kg. | kg. | 30% | 20% | ||
| 0804 | 0804 50 | 0804 50 22 | ---- | Banganapalli kg. | kg. | 30% | 20% | ||
| 0804 | 0804 50 | 0804 50 23 | ---- | Chausa kg. | kg. | 30% | 20% | ||
| 0804 | 0804 50 | 0804 50 24 | ---- | Dasheri kg. | kg. | 30% | 20% | ||
| 0804 | 0804 50 | 0804 50 25 | ---- | Langda kg. | kg. | 30% | 20% | ||
| 0804 | 0804 50 | 0804 50 26 | ---- | Kesar kg. | kg. | 30% | 20% | ||
| 0804 | 0804 50 | 0804 50 27 | ---- | Totapuri kg. | kg. | 30% | 20% | ||
| 0804 | 0804 50 | 0804 50 28 | ---- | Mallika kg. | kg. | 30% | 20% | ||
| 0804 | 0804 50 | 0804 50 29 | ---- | Other kg. | kg. | 30% | 20% | ||
| 0804 | 0804 50 | 0804 50 30 | --- | Mangoes, sliced dried kg. | kg. | 30% | 20% | ||
| 0804 | 0804 50 | 0804 50 40 | --- | Mango pulp kg. | kg. | 30% | 20% | ||
| 0804 | 0804 50 | 0804 50 90 | --- | Other kg. | kg. | 30% | 20% | ||
| 0805 | Citrus fruit, fresh or dried | ||||||||
| 0805 | 0805 10 00 |
- |
Oranges | kg | 30% | 30% | |||
| - | Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: | ||||||||
| 0805 | 0805 21 00 |
-- |
Mandarins (including tangerines and satsumas) | kg | 30% | 0% | |||
| 0805 | 0805 22 00 |
-- |
Clementines | kg | 30% | 0% | |||
| 0805 | 0805 29 00 |
-- |
Other | kg | 30% | 0% | |||
| 0805 | 0805 40 00 |
- |
Grapefruit and pomelos | kg | 25% | 15% | |||
| 0805 | 0805 50 00 |
- |
Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) | kg | 30% | 30% | |||
| 0805 | 0805 90 00 |
- |
Other | kg | 30% | 20% | |||
| 0806 | Grapes,freshordried | ||||||||
| 0806 | 0806 10 00 |
- |
Fresh | kg | 30% | 30% | |||
| 0806 | 0806 20 | - | Dried : | ||||||
| 0806 | 0806 20 | 0806 20 10 | --- | Raisins | kg. | 105% | 95% | ||
| 0806 | 0806 20 | 0806 20 90 | --- | Other | kg. | 105% | 95% | ||
| 0807 | MELONS (INCLUDING WATERMELONS) AND PAPAWS (PAPAYAS), FRESH | ||||||||
| - | Melons (including watermelons) : | ||||||||
| 0807 | 0807 11 00 |
-- |
Water melons | kg | 30% | 20% | |||
| 0807 | 0807 19 | -- | Other: | ||||||
| 0807 | 0807 19 | 0807 19 10 | --- | Musk melons | kg. | 30% | 20% | ||
| 0807 | 0807 19 | 0807 19 90 | --- | Other | kg. | 30% | 20% | ||
| 0807 | 0807 20 00 |
- |
Papaws (papayas) | kg | 30% | 20% | |||
| 0808 | APPLES, PEARS AND QUINCES, FRESH | ||||||||
| 0808 | 0808 10 00 |
- |
Apples | kg | 50% | 40% | |||
| 0808 | 0808 30 00 |
- |
Pears | kg | 30% | 25% | |||
| 0808 | 0808 40 00 |
- |
Quinces | kg | 30% | 25% | |||
| 0809 | APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SLOES, FRESH | ||||||||
| 0809 | 0809 10 00 |
- |
Apricots | kg | 30% | 20% | |||
| - | Cherries | ||||||||
| 0809 | 0809 21 00 |
-- |
Sour cherries (Prunus cerasus) | kg | 30% | 20% | |||
| 0809 | 0809 29 00 |
-- |
Other | kg | 30% | 20% | |||
| 0809 | 0809 30 00 |
- |
Peaches, including nectarine | kg | 30% | 20% | |||
| 0809 | 0809 40 00 |
- |
Plums and sloes | kg | 25% | 15% | |||
| 0810 | OTHER FRUIT, FRESH | ||||||||
| 0810 | 0810 10 00 |
- |
Strawberries | kg | 30% | 20% | |||
| 0810 | 0810 20 00 |
- |
Raspberries, blackberries, mulberries and loganberries | kg | 30% | 20% | |||
| 0810 | 0810 30 00 |
- |
Black, white or red currants and gooseberries | kg | 30% | 20% | |||
| 0810 | 0810 40 00 |
- |
Cranberries, bilberries and other fruits of the genus Vaccinium | kg | 30% | 20% | |||
| 0810 | 0810 50 00 |
- |
Kiwi fruit | kg | 30% | 20% | |||
| 0810 | 0810 60 00 |
- |
Durians | kg | 30% | 20% | |||
| 0810 | 0810 70 00 |
- |
Persimmons | kg | 30% | 20% | |||
| 0810 | 0810 90 | - | Other : | ||||||
| 0810 | 0810 90 | 0810 90 10 | --- | Pomegranates | kg. | 30% | 20% | ||
| 0810 | 0810 90 | 0810 90 20 | --- | Tamarind, fresh | kg. | 30% | 20% | ||
| 0810 | 0810 90 | 0810 90 30 | --- | Sapota (chico) | kg. | 30% | 20% | ||
| 0810 | 0810 90 | 0810 90 40 | --- | Custard-apple (Ata) | kg. | 30% | 20% | ||
| 0810 | 0810 90 | 0810 90 50 | --- | Bore | kg. | 30% | 20% | ||
| 0810 | 0810 90 | 0810 90 60 | --- | Lichi | kg. | 30% | 20% | ||
| 0810 | 0810 90 | 0810 90 90 | --- | Other | kg. | 30% | 20% | ||
| 0811 | FRUIT AND NUTS, UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER, FROZEN, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER | ||||||||
| 0811 | 0811 10 | - | Strawberries : | ||||||
| 0811 | 0811 10 | 0811 10 10 | --- | Containing added sugar | kg. | 30% | 20% | ||
| 0811 | 0811 10 | 0811 10 20 | --- | Not containing added sugar | kg. | 30% | 20% | ||
| 0811 | 0811 10 | 0811 10 90 | --- | Other | kg. | 30% | 20% | ||
| 0811 | 0811 20 | - | Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries : | ||||||
| 0811 | 0811 20 | 0811 20 10 | --- | Containing added sugar | kg. | 30% | 20% | ||
| 0811 | 0811 20 | 0811 20 20 | --- | Not containing added sugar | kg. | 30% | 20% | ||
| 0811 | 0811 20 | 0811 20 90 | --- | Other | kg. | 30% | 20% | ||
| 0811 | 0811 90 | - | Other : | ||||||
| 0811 | 0811 90 | 0811 90 10 | --- | Containing added sugar | kg. | 30% | 20% | ||
| 0811 | 0811 90 | 0811 90 90 | --- | Other | kg. | 30% | 20% | ||
| 0812 | FRUIT AND NUTS PROVISIONALLY PRESERVED (FOR EXAMPLE, BY SULPHUR DIOXIDE GAS, IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS), BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION | ||||||||
| 0812 | 0812 10 00 |
- |
Cherries | kg | 30% | 20% | |||
| 0812 | 0812 90 | - | Other : | ||||||
| 0812 | 0812 90 | 0812 90 10 | --- | Mango slices in brine | kg. | 30% | 20% | ||
| 0812 | 0812 90 | 0812 90 90 | --- | Other | kg. | 30% | 20% | ||
| 0813 | FRUIT, DRIED, OTHER THAN THAT OF HEADINGS 0801 TO 0806; MIXTURES OF NUTS OR DRIEDFRUITS OF THIS CHAPTER | ||||||||
| 0813 | 0813 10 00 |
- |
Apricots | kg | 30% | 20% | |||
| 0813 | 0813 20 00 |
- |
Prunes | kg | 25% | 15% | |||
| 0813 | 0813 30 00 |
- |
Apples | kg | 30% | 20% | |||
| 0813 | 0813 40 | - | Other fruit: | ||||||
| 0813 | 0813 40 | 0813 40 10 | --- | Tamarind, dried | kg. | 30% | 20% | ||
| 0813 | 0813 40 | 0813 40 20 | --- | Singoda whole (water nut) | kg. | 30% | 20% | ||
| 0813 | 0813 40 | 0813 40 90 | --- | Other | kg. | 30% | 20% | ||
| 0813 | 0813 50 | - | Mixtures of nuts or dried fruits of this Chapter: | ||||||
| 0813 | 0813 50 | 0813 50 10 | --- | Mixtures of nuts | kg. | 30% | 20% | ||
| 0813 | 0813 50 | 0813 50 20 | --- | Mixtures of dried fruits | kg. | 30% | 20% | ||
| 0814 | 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 | 0814 00 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 | 30% | 20% | ||||