| - Oil Seeds and Oleaginous Fruits; Miscellaneous Grains, Seeds and Fruit; Industrial or Medicinal Plants; Straw and Fodder in Customs Tariff Act, 1975
Oil Seeds and Oleaginous Fruits; Miscellaneous Grains, Seeds and Fruit; Industrial or Medicinal Plants; Straw and Fodder.
CHAPTER 12
OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER
NOTES
1. Heading 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 0801 or 0802 or to olives (Chapter 7 or Chapter 20).
2. Heading 1208 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 oils. It does not, however, apply to residues of headings 2304 to 2306.
3. For the purposes of heading 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as "seeds of a kind used for sowing". Heading 1209 does not, however, apply to the following even if for sowing:
(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 1201 to 1207 or 1211.
4. Heading 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood. Heading 1211 does not, however, apply to:
(a) Medicaments of Chapter 30;
(b) Perfumery, cosmetic or toilet preparations of Chapter 33; or
(c) Insecticides, fungicides, herbicides, disinfectants or similar products of heading 3808.
5. For the purposes of heading 1212, the term "seaweeds and other algae" does not include:
(a) Dead single-cell micro-organisms of heading 2102;
(b) Cultures of micro-organisms of heading 3002; or
(c) Fertilisers of heading 3101 or 3105.
SUB-HEADING NOTE
For the purposes of sub-heading 1205 10, the expression "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 of glucosinolates per gram.
| Tariff Item | Description of goods | Unit | Rate of duty | ||
| Std. | Prefnl. Areas | ||||
| (1) | - | (2) | (3) | (4) | (5) |
| 1201 | - | Soya beans, whether or not broken | - | - | - |
| 1201 00 | - | Soya beans, whether or not broken: | - | - | - |
| 1201 00 10 | --- | Of Seed quality | kg. | 30% | 20% |
| 1201 00 90 | --- | Other | kg. | 30% | 20% |
| 1202 | - | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken | - | - | - |
| 1202 10 | - | In shell: | - | - | - |
| - | --- | H.P.S: | - | - | - |
| 1202 10 11 | ---- | Of seed quality | kg. | 30% | 20% |
| 1202 10 19 | ---- | Other | kg. | 30% | 20% |
| - | --- | Other: | - | - | - |
| 1202 10 91 | ---- | Of Seed quality | kg. | 30% | 20% |
| 1202 10 99 | ---- | Other | kg. | 30% | 20% |
| 1202 20 | - | Shelled, whether or not broken: | - | - | - |
| 1202 20 10 | --- | Kernal, H.P.S. | kg. | 30% | 20% |
| 1202 20 90 | --- | Other | kg. | 30% | 20% |
| 1203 00 00 | -- | Copra | kg. | 70% | 60% |
| 1204 | -- | Linseed, whether or not broken | - | - | - |
| 1204 00 | - | Linseed, whether or not broken: | - | - | - |
| 1204 00 10 | --- | Of speed quality | kg. | 30% | 20% |
| 1204 00 90 | --- | Other | kg. | 30% | 20% |
| 1205 | -- | Rape or colza seeds, whether or not broken | - | -- | - |
| 1205 10 00 | - | Low erucic acid rape or colza seeds | kg. | 30% | 20% |
| 1205 90 00 | - | Other | kg. | 30% | 20% |
| 1206 | - | Sunflower seeds, whether or not broken | - | - | - |
| 1206 00 | - | Sunflower seeds, whether or not broken: | - | - | - |
| 1206 00 10 | --- | Of seed quality | kg. | 30% | 20% |
| 1206 00 90 | --- | Other | kg. | 30% | 20% |
| 1207 | - | Other oil seeds and oleaginous fruits, whether or not broken | - | - | - |
| 1 [***] | - | - | - | - | |
| 1207 20 | - | Cotton seeds: | - | - | - |
| 1207 20 10 | --- | Of seed quality | kg. | 30% | 20% |
| 1207 20 90 | --- | Other | kg. | 30% | 20% |
| 2 [***] | - | - | - | - | |
| 1207 40 | - | Sesamum seeds: | - | - | - |
| 1207 40 10 | --- | Of seed quality | kg. | 30% | 20% |
| 1207 40 90 | --- | Other | kg. | 30% | 20% |
| 1207 50 | - | Mustard seeds: | - | - | - |
| 1207 50 10 | - | Of seed quality | kg. | 30% | 20% |
| 1207 50 90 | - | Other | kg. | 30% | 20% |
| 3 [***] | - | - | - | - | - |
| - | - | Other: | - | - | - |
| 1207 91 00 | -- | Poppy seeds | kg. | 70% | 60% |
| 1207 99 | -- | Other: | - | - | - |
| 1207 99 10 | --- | Ajams | kg. | 30% | 20% |
| 1207 99 20 | --- | Mango kernel | kg. | 30% | 20% |
| 1207 99 30 | --- | Niger seed | kg. | 30% | 20% |
| 1207 99 40 | --- | Kokam | kg. | 30% | 20% |
| 1207 99 90 | --- | Other | kg. | 30% | 20% |
| 1208 | Flours and meals of oil seeds or oleaginous fruits, other than those of mustard | - | - | - | |
| 1208 10 00 | - | Of soya beans | kg. | 30% | - |
| 1208 90 00 | - | Other | kg. | 30% | - |
| 1209 | - | Seeds, fruit and spores, of a kind used for sowing | - | - | - |
| 1209 10 00 | - | Sugar beet seed | kg. | 30% | - |
| - | - | Seeds of forage plants: | - | - | - |
| 1209 21 00 | -- | Lucerne (alfalfa) seed | kg. | 30% | - |
| 1209 22 00 | -- | Clover (Trifolium spp.) seed | kg. | 30% | - |
| 1209 23 00 | -- | Fescue seed | kg. | 30% | - |
| 1209 24 00 | -- | Kentucky blue grass (Poa pratensis L.) seed | kg. | 30% | - |
| 1209 25 00 | -- | Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed | kg. | 30% | - |
| 4 [***] | - | - | - | - | - |
| 1209 29 | -- | Other: | - | - | - |
| 1209 29 10 | --- | Australian lupin seed | kg. | 30% | - |
| 1209 29 90 | --- | Other | kg. | 30% | - |
| 1209 30 00 | - | Seeds of herbaceous plants cultivated principally for their flowers | kg. | 30% | - |
| - | - | Other: | - | - | - |
| 1209 91 | -- | Vegetable seeds: | - | - | - |
| 1209 91 10 | --- | Of Cabage | kg. | 10% | - |
| 1209 91 20 | --- | Of Califlower | kg. | 10% | - |
| 1209 91 30 | --- | Of Onion | kg. | 10% | - |
| 1209 91 40 | --- | Of Pea | kg. | 10% | - |
| 1209 91 50 | --- | Of Radish | kg. | 10% | - |
| 1209 91 60 | --- | Of Tomato | kg. | 10% | - |
| 1209 91 90 | --- | Other | kg. | 10% | - |
| 1209 99 | -- | Other: | - | - | - |
| 1209 99 10 | --- | Fruit seeds for planting or sowing | kg. | 10% | - |
| 1209 99 90 | --- | Others | kg. | 10% | - |
| 1210 | - | 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 | kg. | 30% | - |
| 1210 20 00 | - | Hop cones, ground, powdered or in the form of pellets; lupulin | kg. | 30% | - |
| 1211 | - | 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 or dried, whether or not cut, crushed or powdered | - | - | - |
| 5 [***] | - | - | - | - | - |
| 1211 20 00 | - | Ginseng roots | kg. | 30% | - |
| 1211 30 00 | - | Coca leaf | kg. | 30% | - |
| 1211 40 00 | - | Poppy straw | kg. | 30% | - |
| 1211 90 | - | Other: | - | - | - |
| - | --- | Seeds: | - | - | - |
| 1211 90 11 | ---- | Ambrette seeds | kg. | 30% | - |
| 1211 90 12 | ---- | Nuxvomica, dried ripe seeds | kg. | 30% | - |
| 1211 90 13 | ---- | Psyllium seed (isobgul) | kg. | 30% | - |
| 1211 90 14 | ---- | Neem seed | kg. | 30% | - |
| 1211 90 15 | ---- | Jojoba seed | kg. | 30% | - |
| 1211 90 19 | ---- | Other | kg. | 30% | - |
| - | --- | Leaves, powder, flowers and pods: | - | - | - |
| 1211 90 21 | ---- | Belladona leaves | kg. | 30% | - |
| 1211 90 22 | ---- | Senna leaves and pods | kg. | 30% | - |
| 1211 90 23 | ---- | Neem leaves, powder | kg. | 30% | - |
| 1211 90 24 | ---- | Gymnema powder | kg. | 30% | - |
| 1211 90 25 | ---- | Cubeb power | kg. | 30% | - |
| 1211 90 26 | ---- | Pyrethrum | kg. | 30% | - |
| 1211 90 29 | ---- | Other | kg. | 30% | - |
| - | --- | Bark, husk and rind: | - | - | - |
| 1211 90 31 | ---- | Cascara sagrada bark | kg. | 30% | - |
| 1211 90 32 | ---- | Psyllium husk (isobgul husk) | kg. | 30% | - |
| 1211 90 33 | ---- | Camboge fruit rind | kg. | 30% | - |
| 1211 90 39 | ---- | Other | kg. | 30% | - |
| - | --- | Roots and rhizomes: | - | - | - |
| 1211 90 41 | ---- | Belladona roots | kg. | 30% | - |
| 1211 90 42 | ---- | Galangal rhizomes and roots | kg. | 30% | - |
| 1211 90 43 | ---- | Ipecac dried rhizome and roots | kg. | 30% | - |
| 1211 90 44 | ---- | Serpentina roots (rowwalfia serpentina and other species of rowwalfias) | kg. | 30% | - |
| 1211 90 45 | ---- | Zedovary roots | kg. | 30% | - |
| 1211 90 46 | ---- | Kuth root | kg. | 30% | - |
| 1211 90 47 | ---- | Sarasparilla roots | kg. | 30% | - |
| 1211 90 48 | ---- | Sweet flag rhizomes | kg. | 30% | - |
| 1211 90 49 | ---- | Other | kg. | 30% | - |
| 1211 90 50 | --- | Sandalwood chips and dust | kg. | 30% | - |
| 1211 90 60 | --- | Vinca rosea herbs | kg. | 30% | - |
| 1211 90 70 | --- | Mint including leaves (all species) | kg. | 30% | - |
| 1211 90 80 | --- | Agarwood | kg. | 30% | - |
| - | --- | Other: | - | - | - |
| 1211 90 91 | ---- | Chirata | kg. | 30% | - |
| 1211 90 92 | ---- | Tukmaria | kg. | 30% | - |
| 1211 90 93 | ---- | Unab (Indian Jujuba or chinese dates) | kg. | 30% | - |
| 1211 90 94 | ---- | Basil, hyssop, rosemary, sage and savory | kg. | 30% | - |
| 1211 90 95 | ---- | Lovage | kg. | 30% | - |
| 1211 90 96 | ---- | Gareenia | kg. | 30% | - |
| 1211 90 99 | ---- | Other | kg. | 30% | - |
| 1212 | - | 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 | - | - | - |
| 6 [***] | - | - | - | - | - |
| 1212 20 | - | Seaweeds and other algae: | - | - | - |
| 1212 20 10 | --- | Seaweeds | kg. | 30% | - |
| 1212 20 90 | --- | Other algae | kg. | 30% | - |
| 7 [***] | - | - | - | - | - |
| - | - | Other: | - | - | - |
| 1212 91 00 | -- | Sugar beet | kg. | 30% | - |
| 1212 99 | -- | Other; | |||
| 1212 99 10 | --- | Kokam (cocum) flowers | kg. | 30% | - |
| 1212 99 20 | --- | Mohua flowers | kg. | 30% | - |
| 1212 99 90 | --- | Other | kg. | 30% | - |
| 1213 00 00 | - | Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets | kg. | 30% | - |
| 1214 | - | 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 | kg. | 30% | - |
| 1214 90 00 | - | Other | kg. | 30% | - |
______________________________
1. Omitted the following by The Finance Act, 2006, w.e.f. 1.1.2007.
| "1207 10 | - | Palm nuts and kernels: | - | - | - |
| 1207 10 10 | --- | Of seed quality | kg. | 30% | 20% |
| 1207 10 90 | --- | Other | kg. | 30% | 20%" |
2. Omitted the following by The Finance Act, 2006, w.e.f. 1.1.2007..
| "1207 30 | - | Castor oil seeds: | - | - | - |
| 1207 30 10 | --- | Of seed quality | kg. | 30% | 20% |
| 1207 30 90 | - | Other | kg. | 30% | 20% |
3. Omitted the following by The Finance Act, 2006, w.e.f. 1.1.2007..
| "1207 60 | - | Safflower seeds: | - | - | - |
| 1207 60 10 | - | Of seed quantity | kg. | 30% | 20% |
| 1207 60 90 | - | Other | kg. | 30% | 20%" |
4. Omitted the following by The Finance Act, 2006, w.e.f. 1.1.2007..
| "1209 26 00 | -- | Timothy grass seed | kg. | 30% | -" |
5. Omitted the following by The Finance Act, 2006, w.e.f. 1.1.2007.
| "1211 10 00 | - | Liquorices roots | kg. | 30% | -" |
6. Omitted the following by The Finance Act, 2006, w.e.f. 1.1.2007.
| "1212 10 | - | Locust beans, including locust bean seeds: | - | - | - |
| 1212 10 10 | --- | Of seed quality | kg. | 30% | - |
| 1212 10 90 | --- | Other | kg. | 30% | -" |
7. Omitted the following by The Finance Act, 2006, w.e.f. 1.1.2007.
| "1212 30 | - | Apricot, peach (including nectarine) or plum stones and kernels: | - | - | - |
| 1212 30 10 | --- | Apricot Kernels | kg. | 30% | - |
| 1212 30 90 | --- | Other | kg. | 30% | -" |