LIST OF CESSES LEVIABLE WITH RATE OF DUTY AND RELATED ACTS
The Spices Cess Act. 1986
(Notfn.S.O.No.975(E).dt 6/11/87 as amended by Notfn.S.O.No.l051(E)dt 8/12/98
| Sl. No |
Name of the Commodity |
Tariff Value |
Cess |
||
| Unit |
Value Rs. |
Adv. |
Specific Rs. |
||
| 1.1 |
Cardamom |
0.5% |
|||
| 1.2 |
Pepper |
0.5% |
|||
| 1.3 |
Chilly |
0.5% |
|||
| 1.4 |
Ginger |
0.5% |
|||
| 1.5 |
Turmeric |
0.5% |
|||
| 1.6 |
Coriander |
0.5% |
|||
| 1.7 |
Cumin |
0.5% |
|||
| 1.8 |
Fennel |
0.5% |
|||
| 1.9 |
Fenugreek |
0.5% |
|||
| 1.10 |
Celery |
0.5% |
|||
| 1.11 |
Aniseed |
0.5% |
|||
| 1.12 |
Bishopsweed |
0.5% |
|||
| 1.13 |
Caraway |
0.5% |
|||
| 1.14 |
Dill |
0.5% |
|||
| 1.15 |
Cinanamon |
0.5% |
|||
| 1.16 |
Cassia |
0.5% |
|||
| 1.17 |
Garlic |
0.5% |
|||
| 1.18 |
Curry leaf |
0.5% |
|||
| 1.19 |
Kokam |
0.5% |
|||
| 1.20 |
Mint |
0.5% |
|||
| 1.21 |
Mustard |
0.5% |
|||
| 1.22 |
Parsley |
0.5% |
|||
| 1.23 |
Pomegranate seed |
0.5% |
|||
| 1.24 |
Saffron |
0.5% |
|||
| 1.25 |
Vanilla |
0.5% |
|||
| 1.26 |
Tejpat |
0.5% |
|||
| 1.27 |
Pepper lone |
0.5% |
|||
| 1.28 |
Star anise |
0.5% |
|||
| 1.29 |
Sweet flag |
0.5% |
|||
| 1.30 |
Greater galanga |
0.5% |
|||
| 1.31 |
Horse raddish |
0.5% |
|||
| 1.32 |
Caper |
0.5% |
|||
| 1.33 |
Clove |
0.5% |
|||
| 1.34 |
Asafoetada |
0.5% |
|||
| 1.35 |
Cambodge |
0.5% |
|||
| 1.36 |
Hyssop |
0.5% |
|||
| 1.37 |
Juniffer berry |
0.5% |
|||
| 1.38 |
Bay leaf |
0.5% |
|||
| 1.39 |
Lovang |
0.5% |
|||
| 1.40 |
Marjoram |
0.5% |
|||
| 1.41 |
Nutmeg |
0.5% |
|||
| 1.42 |
Mace |
0.5% |
|||
| 1.43 |
Basil |
0.5% |
|||
| 1.44 |
Poppy seed |
0.5% |
|||
| 1.45 |
All spice |
0.5% |
|||
| 1.46 |
Rosemary |
0.5% |
|||
| 1.47 |
Sage |
0.5% |
|||
| 1.48 |
Savory |
0.5% |
|||
| 1.49 |
Thyme |
0.5% |
|||
| 1.50 |
Oregano |
0.5% |
|||
| 1.51 |
Tarragon |
0.5% |
|||
| 1.52 |
Tamarind |
0.5% |
|||
| 1.53 |
Spices which are in the form of Curry I Powders. Spice Products. Spice Powders. Spice Oils. Oleoresins and other mixures where spice content is predominant. |
0.5% |
|||
The Agriculture & Processed Food Products Cess Act, 1985
(S.O.915(E) dt 15/12/86)
| 2.1 |
1. Fruit, vegetables and their products |
0.5% |
|||
| 2.2 |
2. Meat & meat products |
0.5% |
|||
| 2.3 |
3. Poultry & poultry products |
0.5% |
|||
| 2.4 |
4. Dairy products |
0.5% |
|||
| 2.5 |
5. Confectionery. biscuits and bakery products |
0.5% |
|||
| 2.6 |
6. Honey, jaggery and sugar products |
0.5% |
|||
| 2.7 |
7. Cocoa and its products. chocolate of all kinds |
0.5% |
|||
| 2.8 |
8. Alcoholic and non-alcoholic beverages |
0.5% |
|||
| 2.9 |
9. Cereals products |
0.5% |
|||
| 2.10 |
10. Cashewnut, ground nut. peanut & walnut |
0.5% |
|||
| 2.11 |
11. Pickles, chutneys and pappad |
0.5% |
|||
| 2.12 |
12. Guargum |
0.5% |
|||
| 2.13 |
13. Floriculture and Floricultural products |
0.5% |
|||
| 2.14 |
14. Herbal and Medicinal plants |
0.5% |
The Agricultural Produce Cess Act, 1940
(S.O.620 (A) dt 30/6/2000)
| 3.1 |
Bones broken & crushed (including grist) grist but excluding bone meal or bone manure |
QTL |
330.00 |
0.50% |
|
| 3.2 |
Bristles (a) White Shorts & Riflings (less than 44 mm) |
Kg |
27.00 |
0.50% |
|
| 3.3 |
44 mm to 70 mm |
Kg |
65.00 |
0.50% |
|
| 3.4 |
76 mm to 9 5 mm |
Kg |
75.00 |
0.50% |
|
| 3.5 |
102 mm to 127 mm |
Kg |
105.00 |
0.50% |
|
| 3.6 |
133 mm & above |
Kg |
125.00 |
0.50% |
|
| 3.7 |
(b) Dark short & riflings (Less than 44mm) |
Kg |
22.00 |
0.50% |
|
| 3.8 |
44mm to 70 mm |
Kg |
95.00 |
0.50% |
|
| 3.9 |
76 mm to 95 mm |
Kg |
120.00 |
0.50% |
|
| 3.10 |
102 mm to 127 mm |
Kg |
130.00 |
0.50% |
|
| 3.11 |
133 mm and above |
Kg |
115.00 |
0.50% |
|
| 3.12 |
Butter |
Kg |
10.00 |
0.50% |
|
| 3.13 |
Bajra |
QTL |
415.00 |
0.50% |
|
| 3.14 |
Jowar |
QTL |
415.00 |
0.50% |
|
| 3.15 |
Barley |
QTL |
430.00 |
0.50% |
|
| 3.16 |
Maize |
QTL |
415:00 |
0.50% |
|
| 3.17 |
Fibres for brushes Palmyra Fibres |
QTL |
1280.00 |
0.50% |
|
| 3.18 |
Palmyra Stalks |
QTL |
195.00 |
0.50% |
|
| 3.19 |
Other Kinds |
QTL |
11000 |
0.50% |
|
| 3.20 |
Fruits Almonds in shell |
QTL |
1700.00 |
0.50% |
|
| 3.21 |
Almonds without shell |
QTL |
3400.00 |
0.50% |
|
| 3.23 |
Raisin all Kinds |
QTL |
2150.00 |
0.50% |
|
| 3.24 |
Tamarind |
QTL |
1000.00 |
0.50% |
|
| 3.25 |
Walnuts in Shell |
QTL |
1700.00 |
0.50% |
|
| 3.26 |
Walnuts kernel |
QTL |
2600.00 |
0.50% |
|
| 3.22 |
Coconut |
1000 Piece |
850.00 |
0.50% |
|
| 3.27 |
Ghee |
QTL |
6800.00 |
0.50% |
|
| 3.28 |
Ghee substitute (including vegetables ghee & Hydrogenated edible oil and fat mixtures) |
QTL |
1175.00 |
0.50% |
|
| 3.29 |
Hides-Raw Buffalo hides (excluding calf skins) Arsenicated |
KG |
3.00 |
0.50% |
|
| 3.29 (A) |
Cow hides( excluding calfskin) (i) Arsenicated |
Kg |
4.00 |
0.50% |
|
| 3.30 |
Hides raw baffalo hides (excluding calf skins ) (ii) Salted |
Kg |
2.50 |
0.50% |
|
| 3.30 (A) |
Cow hides (excluding calfskins) (ii) Salted |
kg |
3.50 |
0.50% |
|
| 3.31 |
Manures of animal Origin of all kinds (including prawns powder but excluding bone-meal or manure) |
QTL |
190.00 |
0.50% |
|
| 3.32 |
Bone-meal or bone Manure |
QTL |
110.00 |
0.50% |
|
| 3.33 |
Groundnut oil cakes and Meal |
MT |
2050.00 |
0.50% |
|
| 3.34 |
Linseed oil cake |
MT |
1800.00 |
0.50% |
|
| 3.35 |
Mohwa oil cake &meal |
MT |
300.00 |
0.50% |
|
| 3.36 |
Niger & Kardi Oil cake & meal |
MT |
1200.00 |
0.50% |
|
| 3.37 |
Salseed meal |
MT |
300.00 |
0.50% |
|
| 3.38 |
Oilcakes and meals other kinds |
MT |
1750.00 |
0.50% |
|
| 3.39 |
Pulses Dal (split) all kinds |
QTL |
1105.00 |
0.50% |
|
| 3.40 |
Pulses (whole) all kinds |
QTL |
1105.00 |
0.50% |
|
| 3.41 |
Seeds-Castor Seed |
QTL |
135.00 |
0.50% |
|
| 3.42 |
Cotton Seed |
QTL |
90.00 |
0.50% |
|
| 3.43 |
Groundnut, |
QTL |
1155.00 |
0.50% |
|
| 3.44 |
Linseed |
QTL |
175.00 |
0.50% |
|
| 3.45 |
Mustard & Rapeseed |
QTL |
1100.00 |
0.50% |
|
| 3.46 |
Niger Seed |
QTL |
915.00 |
0.50% |
|
| 3.47 |
Til (Sesamum) |
QTL |
1205.00 |
0.50% |
|
| 3.48 |
Tamarind seeds (incl..Dehusked seed) |
QTL |
250.00 |
0.50% |
|
| 3.49 |
Skins Raw Goat skins (excluding kid skins) |
Per piece |
20.00 |
0.50% |
|
| 3.50 |
Raw Sheep skins (excluding lamb skins) |
Do |
12.00 |
0.50% |
|
| 3.51 |
Ajwan |
QTL |
1400.00 |
0.50% |
|
| 3.52 |
Aniseed |
QTL |
2000.00 |
0.50% |
|
| 3.53 |
Celery seed |
QTL |
1500.00 |
0.50% |
|
| 3.54 |
Coriander Seed |
QTL |
1200.00 |
0.50% |
|
| 3.55 |
Cumin Seed (White) |
QTL |
3100.00 |
0.50% |
|
| 3.56 |
Cumin Seed (Black) |
QTL |
2000.00 |
0.50% |
|
| 3.57 |
Fennel seed |
QTL |
2000.00 |
0.50% |
|
| 3.58 |
Fenugreek seed |
QTL |
1000.00 |
0.50% |
|
| 3.59 |
Sawa (Dill.) seed |
QTL |
1150.00 |
0.50% |
|
| 3.60 |
Chillies dry |
QTL |
1500.00 |
0.50% |
|
| 3.61 |
Ginger dry |
QTL |
2500.00 |
0.50% |
|
| 3.62 |
Pepper Black |
QTL |
3500.00 |
0.50% |
|
| 3.63 |
Turmeric -(i) fingers |
QTL |
1500.00 |
0.50% |
|
| 3.64 |
Turmeric-(ii) gatha (bulb) |
QTL |
1000.00 |
0.50% |
|
| 3.65 |
(i) Large cardamom (Barhi elaichi) capsules |
Kg |
60.00 |
0.50% |
|
| 3.66 |
(ii) Large cardamom (barhi elaichi) seeds |
Kg |
80.00 |
0.50% |
|
| 3.67 |
(in) Small cardamom (chhoti elaichi) green or bleached capsules |
Kg |
280.00 |
0.50% |
|
| 3.68 |
(iv) Small cardamom (chhoti elaichi) seeds |
Kg |
90.00 |
0.50% |
|
| Tobacco unmanufactured Flue - cured. Virginia Class I |
Kg |
0.50% |
|||
| 3.69 |
Grades 1.2.3.c(1-4) 2c.3c.AF.AF(General) AF special.AS.AS (General ).A S (special) .AT. AT (general). AT ( special ).F( 1-4 ).S( 1-4).T(-1-4) |
Kg |
51.05 |
0.50% |
|
| 3.70 |
Class II Grades.4.LBY.LG.4 C. LBYC.LGC. FLG |
Kg |
45.75 |
0.5% |
|
| 3.71 |
Class III. Grades. ! LBY2.LMG.B.Bright -bits.Dark-Bits.MG,MGC. 1 LBY2CBCLMGC |
Kg |
3435 |
0.5% |
|
| 3.72 |
Class IV Grades. D. DG Bright-PL. Dark PL. Semi-Bright PL. PL.DBL. DDS.FS.FS2 |
Kg |
5.90 |
0.5% |
|
| 3.73 |
Stems and Stem bits Non-Flue cured (sub cured air cured. White burley and HDBRG variety) |
Kg |
70 |
0.5% |
|
| 3.74 |
Class I Grades DLBY. ODBG. |
Kg |
22.00 |
0.5% |
|
| 3.75 |
Class II Grades -WBL, WBR, WBD, VBT,VBR,VDR, CBT, CDK, CHBR, CHL CBR |
Kg |
19.80 |
0.5% |
|
| 3.76 |
Class III Grades -VB, VPL, VS, VS2, V-Bits, CP, CPL. NS2, TLI, TL2,. WBPL, WBS, WBS2, JBN, JBT |
