1. This Chapter covers all live animals except:
(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading
No. 0301, 0306, 0307 or 0308
(b) Cultures of micro-organisms and other products of heading No. 3002; and
(c) Animals of heading No. 9508
2. Other Notes : 2010
HS Classification Changes in Year 2008 - customs Tariff Item
Code-01059200 and
0109300 are substituted by finance Act, 2006.
Additional duty : Goods of in this chapter central excise tariff has
been
dropped and customs additional duty is NIL.
Education Cess :In this chapter Education cess (EC) applicable as 2%+1%
on the
aggregate of excise and customs duties applicable on all goods.
2. Other Notes : 2009
HS Classification Changes in Year 2008 - customs Tariff Item Code-01059200 and
0109300 are substituted by finance Act, 2006.
Additional duty : Goods of in this chapter central excise tariff has been
dropped and customs additional duty is NIL.
Education Cess :In this chapter Education cess (EC) applicable as 2%+1% on the
aggregate of excise and customs duties applicable on all goods.
2. Other Notes : 2008
HS Classification Changes in Year 2008 - customs Tariff Item Code-01059200 and
0109300 are substituted by finance Act, 2006.
Additional duty : Goods of in this chapter central excise tariff has been
dropped and customs additional duty is NIL.
Education Cess :In this chapter Education cess (EC) applicable as 2%+1% on the
aggregate of excise and customs duties applicable on all goods.
2. Other Notes : 2007
HS Classification Changes in Year 2007 - customs Tariff Item Code-01059200 and
0109300 are substituted by finance Act, 2006.
Additional duty : Goods of in this chapter central excise tariff has been
dropped and customs additional duty is NIL.
Education Cess :In this chapter Education cess (EC) applicable as 2%+1% on the
aggregate of excise and customs duties applicable on all goods.
2. Other Notes : 2006
a) Additional Duty : The good in this chapter are not excisable as the
corresponding chapter in the Central Excise Tariff has been dropped. The
additional duty of customs is therefore Nil in the chapter.
B) Education Cess.(EC) : EC of 2% on the aggregate of excise and customs duties
under section 91(1) of Finance Act 2004 applicable on all goods in this chapter.
Impact on EC included in Additional duty and total duty with EC column.]