| 1 | I | 0202, 0203,
0204, 0205,
0206, 0207,
0208, 0209,
0210 | All goods [other than fresh or chilled] pre-packaged and labelled. | 0.025 | | 0.025 | | 0.05 | |
| 2 | I | 0303, 0304,0305, 0306,
0307, 0308,
0309 | All goods [other than fresh or chilled] pre-packaged and labelled. | 0.025 | | 0.025 | | 0.05 | |
| 3 | I | | [Omitted] | | | | | | |
| 4 | I | | [Omitted] | | | | | | |
| 5 | I | | [Omitted | | | | | | |
| 6 | I | | [Omitted] | | | | | | |
| 7 | I | 401 | Ultra High Temperature (UHT) milk | 0.025 | | 0.025 | | 0.05 | |
| 8 | I | 402 | Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk
powder, milk food for babies [other than condensed milk] | 0.025 | | 0.025 | | 0.05 | |
| 9 | I | 403 | Yoghurt; Cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing
added fruit, nuts or cocoa | 0.025 | | 0.025 | | 0.05 | |
| 9A | I | 403 | Curd, Lassi, Butter milk, pre-packaged and labelled | 0.025 | | 0.025 | | 0.05 | |
| 10 | I | 404 | Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included | 0.025 | | 0.025 | | 0.05 | |
| 11 | I | 406 | Chena or paneer pre-packaged and labelled | 0.025 | | 0.025 | | 0.05 | |
| 12 | I | 408 | Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing
added sugar or other sweetening matter. | 0.025 | | 0.025 | | 0.05 | |
| 13 | I | 409 | Natural honey pre-packaged and labelled | 0.025 | | 0.025 | | 0.05 | |
| 14 | I | 410 | Insects and other edible products of animal origin, not
elsewhere specified or included | 0.025 | | 0.025 | | 0.05 | |
| 15 | I | 502 | Pigs', hogs' or boars' bristles and hair; badger hair and
other brush making hair; waste of such bristles or hair. | 0.025 | | 0.025 | | 0.05 | |
| 16 | I | 504 | All goods [other than fresh or chilled] pre-packaged and labelled. | 0.025 | | 0.025 | | 0.05 | |
| 17 | I | 505 | Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder
| 0.025 | | 0.025 | | 0.05 | |
| 18 | I | 0507
[Except 050790] | Ivory, tortoise-shell, whalebone and whalebone hair,
horns, unworked or simply prepared but not cut to shape; powder and waste of these products. | 0.025 | | 0.025 | | 0.05 | |
| 19 | I | 508 | Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply
prepared but not cut to shape, powder and waste thereof. | 0.025 | | 0.025 | | 0.05 | |
| 20 | I | 510 | Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh,
chilled, frozen or otherwise provisionally preserved. | 0.025 | | 0.025 | | 0.05 | |
| 21 | I | 511 | Animal products not elsewhere specified or included; dead
animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen. | 0.025 | | 0.025 | | 0.05 | |
| 22 | I | 7 | Herb, bark, dry plant, dry root, commonly known as
jaribooti and dry flower | 0.025 | | 0.025 | | 0.05 | |
| 23 | I | | [Omitted] | | | | | | |
| 24 | I | | [Omitted] | | | | | | |
| 25 | I | 713 | Dried leguminous vegetables, shelled, whether or not skinned or split pre-packaged and labelled. | 0.025 | | 0.025 | | 0.05 | |
| 26 | I | 714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets pre-packaged and labelled. | 0.025 | | 0.025 | | 0.05 | |
| 27 | I | 801 | Cashew nuts, whether or not shelled or peeled,
desiccated coconuts | 0.025 | | 0.025 | | 0.05 | |
| 28 | I | 802 | Dried areca nuts, whether or not shelled or peeled | 0.025 | | 0.025 | | 0.05 | |
| 29 | I | 0802,
0813 | Dried chestnuts (singhada), whether or not shelled or peeled | 0.025 | | 0.025 | | 0.05 | |
| 29A | I | 802 | Walnuts, whether or not shelled | 0.025 | | 0.025 | | 0.05 | |
| 30 | I | 8 | Dried makhana, whether or not shelled or peeled pre-packaged and labelled. | 0.025 | | 0.025 | | 0.05 | |
| 30A | I | 804 | Mangoes sliced, dried | 0.025 | | 0.025 | | 0.05 | |
| 31 | I | 806 | Grapes, dried, and raisins | 0.025 | | 0.025 | | 0.05 | |
| 32 | I | 811 | Fruit and nuts, uncooked or cooked by steaming or boiling
in water, frozen, whether or not containing added sugar or other sweetening matter | 0.025 | | 0.025 | | 0.05 | |
| 33 | I | 812 | 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 | 0.025 | | 0.025 | | 0.05 | |
| 33A | I | | [Omitted] | | | | | | |
| 34 | I | 814 | Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in
sulphur water or in other preservative solutions | 0.025 | | 0.025 | | 0.05 | |
| 35 | I | 901 | Coffee roasted, whether or not decaffeinated coffee
husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] | 0.025 | | 0.025 | | 0.05 | |
| 36 | I | 902 | Tea, whether or not flavoured [other than unprocessed
green leaves of tea | 0.025 | | 0.025 | | 0.05 | |
| 37 | I | 903 | Maté | 0.025 | | 0.025 | | 0.05 | |
| 38 | I | 904 | Pepper of the genus Piper; dried or crushed or ground
fruits of the genus Capsicum or of the genus Pimenta | 0.025 | | 0.025 | | 0.05 | |
| 39 | I | 905 | Vanilla | 0.025 | | 0.025 | | 0.05 | |
| 40 | I | 906 | Cinnamon and cinnamon-tree flowers | 0.025 | | 0.025 | | 0.05 | |
| 41 | I | 907 | Cloves (whole fruit, cloves and stems) | 0.025 | | 0.025 | | 0.05 | |
| 42 | I | 908 | Nutmeg, mace and cardamoms | 0.025 | | 0.025 | | 0.05 | |
| 43 | I | 909 | Seeds of anise, badian, fennel, coriander, cumin or
caraway; juniper berries [other than of seed quality] | 0.025 | | 0.025 | | 0.05 | |
| 44 | I | 0910 [other
than 0910 11
10, 0910 30
10] | Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices | 0.025 | | 0.025 | | 0.05 | |
| 45 | I | 10 | All goods i.e. cereals pre-packaged and labelled. | 0.025 | | 0.025 | | 0.05 | |
| 46 | I | 1001 | Wheat and meslin pre-packaged and labelled. | 0.025 | | 0.025 | | 0.05 | |