1. Heading 1302 applies, inter alia, to liquorice extract and extract of
pyrethrum, extract of hops, extract of aloes and opium. The heading does not
apply to :
(a) Liquorice extract containing more than 10% by weight of sucrose or
put up as confectionery (heading 1704);
(b) Malt extract (heading 1901);
(c ) Extracts of coffee, tea mate (heading 2101);
(d) Vegetable saps or extracts constituting alcoholic beverages (Chapter
22);
(e) Camphor, glycyrrhizin or other products of heading 2914 or 2938;
(f) Concentrates of poppy straw containing not less than 50% by weight of
alkaloids (heading 2939);
(g) Medicaments of heading 3003 or 3004 or blood grouping reagents (heading
3006);
(h) Tanning or dyeing extracts (heading 3201 or 3203);
(i) Essential oils, concretes, absolutes, resinoids, extracted oleoresins,
aqueous distillates or aqueous solution of essential oils or preparation based
on odoriferous substances of a kind used for the manufacture of beverages
(Chapter 33); or
(j) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural
gums (heading 4001).
Other Notes : Year 2010
HS Classification Changes in Year 2007 - In sub-Heading 130110, 130214 and
their entries omitted, a new tariff line 13019099 inserted by Finance act, 2006.
Additional Duty - Additional duty on lac, compounded asafoetida commodity
known as 'heeng' - NIL. The other manufactured with the aid of power - 16% other
in the heading - NIL
Additional duty on katha (Catechu) excluding Gambeies - NIL.
Education Cess - 2%+1% on the aggregate of excise and customs duties
applicable on all goods in this chapter.
Other Notes : Year 2009
HS Classification Changes in Year 2007 - In sub-Heading 130110, 130214 and
their entries omitted, a new tariff line 13019099 inserted by Finance act, 2006.
Additional Duty - Additional duty on lac, compounded asafoetida commodity
known as 'heeng' - NIL. The other manufactured with the aid of power - 16% other
in the heading - NIL
Additional duty on katha (Catechu) excluding Gambeies - NIL.
Education Cess - 2%+1% on the aggregate of excise and customs duties
applicable on all goods in this chapter.
Other Notes : Year 2008
HS Classification Changes in Year 2007 - In sub-Heading 130110, 130214 and
their entries omitted, a new tariff line 13019099 inserted by Finance act, 2006.
Additional Duty - Additional duty on lac, compounded asafoetida commodity
known as 'heeng' - NIL. The other manufactured with the aid of power - 16% other
in the heading - NIL
Additional duty on katha (Catechu) excluding Gambeies - NIL.
Education Cess - 2%+1% on the aggregate of excise and customs duties
applicable on all goods in this chapter.
Other Notes : Year 2007
HS Classification Changes in Year 2007 - In sub-Heading 130110, 130214 and
their entries omitted, a new tariff line 13019099 inserted by Finance act, 2006.
Additional Duty - Additional duty on lac, compounded asafoetida commodity
known as 'heeng' - NIL. The other manufactured with the aid of power - 16% other
in the heading - NIL Additional duty on katha (Catechu) excluding Gambeies -
NIL.
Education Cess - 2%+1% on the aggregate of excise and customs duties
applicable on all goods in this chapter.
Other Notes : Year 2006
a. Additional duty : on lac compounded asafoetida commonly known as "heeng"-Nil
by SlNo. 4 and 5 of 3-CE/01.03.2006). Other manufactured with the aid of power -
16% other in the heading - Nil. (Ref. Central Excise Tariff Schedule heading
13.01).
b. Additional Duty : On katha (Catechu) including Gambiea - Nil by
Notification Ce-76/10.02.86 as amended by notification CE-16/01.03.2003. The
presumption is that imported goods are manufactured with the aid of power. In
case where no process is carried on with the aid of power the additional duty
will be - Nil. Compounded Asafoetida classification under chapter heading 13.01
or 21.03 or 09.03 of the Central Excise Tariff Act, 1985 clarification (Extracts
from CBEC Circular No. 427/30.10.98). Under customs Tariff, asafoetia is
specifically mentioned in the HSN Explanatory Note under vegetable gum resins.
There is no disputes regarding the customs classification of asafoetia imported
into India. The compounded asafoetisa is the product after the admixture of
blending of asafoetia with wheat flour and edible gum. The flour and gum work
aas fillers and do not change the essential character of asafoetia. Applying
interpretation rules, the mixture 'compounded asafoetia' should be classified as
if they consist of the material which gives them their essential character.
Therefore, the classification of compounded asafoetia would most appropriately
fall under heading 13.01.
Excucation Cess ; EC of 2% percent on the aggregate of excise and customs
duties under Section 91(1) of Finance Act 2004 applicable on all goods in this
Chapter.
BIS Licence : Only required for Agar , food grade in 130231.]