Chapter 8

Edible fruit and nuts; peel of citrus fruit or melons

Notes.

1.- This Chapter does not cover inedible nuts or fruits.

2.- Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.
3.- Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes :

(a) For additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),
(b) To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syr up),
provided that they retain the character of dried fruit or dried nuts.

4.- Heading 08.12 applies to fruits and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior to use
(for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate
consumption in that state.

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08.01 Coconuts, Brazil nuts and cashew nuts, fresh

or dried, whether or not shelled or peeled
(+).

- Coconuts :
0801.11 -- Desiccated :
0801.11.10 --- Edible ‘Copra’
45% or
kg Free 15% 15% 10% Rs.370/ 2.5%
= per kg
0801.11.90 --- Other
45% or
kg TS Free 15% 15% 10% Rs.370/ 2.5% *
= per kg
0801.12 -- In the inner shell (endocarp)
45% or
kg Free 15% 15% 10% Rs.370/ 2.5%
= per kg
0801.19 -- Other :
0801.19.20 --- Seed Coconut
45% or
kg &
Free 15% 15% 10% Rs.370/ 2.5%
u
= per kg
0801.19.30 --- King coconut
45% or
kg &
Free 15% 15% 10% Rs.370/ 2.5%
u
= per kg
0801.19.90 --- Other
45% or
kg TS Free 15% 15% 10% Rs.370/ 2.5%
= per kg
- Brazil nuts :
0801.21 -- In shell :
0801.21.10 --- Fresh
45% or
kg Free 15% 15% 10% Rs.370/ 2.5%
= per kg

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0801.21.90 --- Other

45% or
kg Free 15% 15% 10% Rs.370/ 2.5%
= per kg
0801.22 -- Shelled
45% or
kg Free 15% 15% 10% Rs.370/ 2.5%
= per kg
- Cashew nuts :
0801.31 -- In shell :
0801.31.10 --- Fresh kg L Free 15% 15% 10% 15% 2.5%
0801.31.90 --- Other kg L Free 15% 15% 10% 15% 2.5%
0801.32 -- Shelled
30% or
kg TS Free 15% 15% 10% Rs.220/ 2.5%
= per kg

08.02 Other nuts, fresh or dried, whether or not

shelled or peeled.

- Almonds :
0802.11 -- In shell :
0802.11.10 --- Fresh kg Free 5% 15% 15% 10% 15% 2.5%
0802.11.90 --- Other
30% or
kg Free 5% 15% 15% 10% Rs.220/ 2.5%
= per kg
0802.12 -- Shelled
30% or
kg Free 5% 15% 15% 10% Rs.220/ 2.5%
= per kg
- Hazelnuts or filberts (Corylus spp. ) :
0802.21 -- In shell :
0802.21.10 --- Fresh kg Free 5% 15% 15% 10% 15% 2.5%
0802.21.90 --- Other 30% or
kg Free 5% 15% 15% Ex Rs.220/ 2.5%
= per kg
0802.22 -- Shelled kg Free 15% 15% Ex 15% 2.5%
- Walnuts :
0802.31 -- In shell :
0802.31.10 --- Fresh kg Free 5% 15% 15% 10% 15% 2.5%
0802.31.90 --- Other
30% or
kg Free 5% 15% 15% Ex Rs.220/ 2.5%
= per kg
0802.32 -- Shelled kg Free 15% 15% Ex 15% 2.5%
- Chestnuts (Castanea spp. ) :
0802.41 -- In shell kg Free 5% 15% 15% 10% 15% 2.5%
0802.42 -- Shelled kg Free 5% 15% 15% 10% 15% 2.5%
- Pistachios :
0802.51 -- In shell kg Free 5% 15% 15% 10% 15% 2.5%
0802.52 -- Shelled kg Free 5% 15% 15% 10% 15% 2.5%
- Macadamia nuts :
0802.61 -- In shell kg Free 5% 15% 15% 10% 15% 2.5%
0802.62 -- Shelled kg Free 5% 15% 15% 10% 15% 2.5%

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0802.70 - Kola nuts (Cola spp .) kg Free 15% 15% 10% 15% 2.5%
0802.80 - Areca nuts :
0802.80.10 --- Fresh (not shelled or peeled)
45% or
kg L/TB Free 15% 15% 10% Rs.360/ 2.5%
= per kg
0802.80.90 --- Other
45% or
kg L/TB Free 15% 15% 10% Rs.360/ 2.5%
= per kg
0802.90 - Other:
0802.90.10 --- Fresh (not shelled or peeled) kg Free 15% 15% 10% 15% 2.5%
0802.90.90 --- Other kg Free 15% 15% 10% 15% 2.5%
- Other :
0802.91 -- Pine nuts, in shell : 2.5%
0802.91.10 --- Fresh kg Free 15% 15% 10% 15% 2.5%
0802.91.90 --- Other kg Free 15% 15% 10% 15% 2.5%
0802.92 -- Pine nuts, shelled kg Free 15% 15% 10% 15% 2.5%
0802.99 -- Other : 2.5%
0802.99.10 --- Fresh (not shelled or peeled) kg Free 15% 15% 10% 15% 2.5%
0802.99.90 --- Other kg Free 15% 15% 10% 15% 2.5%

08.03 Bananas, including plantains, fresh or dried.

0803.10 - Plantains
0803.10.10 --- Fresh
45% or
kg TS 15% 15% 10% Rs.380/ 2.5%
= per kg
0803.10.90 --- Other
45% or
kg TS 15% 15% 10% Rs.380/ 2.5%
= per kg
0803.90 - Other
0803.90.10 --- Fresh
45% or
kg TS 15% 15% 10% Rs.380/ 2.5%
= per kg
0803.90.90 --- Other
45% or
kg TS 15% 15% 10% Rs.240/ 2.5%
= per kg

08.04 Dates, figs, pineapples, avocados, guavas,

mangoes and mangoesteens, fresh or dried.

0804.10 - Dates :
0804.10.10 --- Fresh

5% or 4.5% or 10% or
kg Free Free Rs.20/= Rs.20/= Rs.60/= 15% 10% 5% 2.5% *
per kg per kg per kg

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0804.10.20 --- Dried

5% or 4.5% or 10% or
kg Free Free Rs.20/= Rs.20/= Rs.80/= 15% 10% 5% 2.5% *
per kg per kg per kg

0804.20 - Figs :
0804.20.10 --- Fresh
45% or
kg Free 7.5% 5% 15% 15% 10% Rs.380/ 2.5%
= per kg
0804.20.20 --- Dried
45% or
kg Free 7.5% 5% 15% 15% 10% Rs.380/ 2.5%
= per kg
0804.30 - Pineapples :
0804.30.10 --- Fresh
45% or
kg TS 15% 15% 10% Rs.380/ 2.5%
= per kg
0804.30.20 --- Dried
45% or
kg TS 15% 15% 10% Rs.380/ 2.5%
= per kg
0804.40 - Avacados :
0804.40.10 --- Fresh
45% or
kg TS 15% 15% 10% Rs.380/ 2.5%
= per kg
0804.40.20 --- Dried
45% or
kg TS 15% 15% 10% Rs.380/ 2.5%
= per kg
0804.50 - Guavas, mangoes and mangoesteens :
0804.50.10 --- Guavas, fresh 45% or
kg TS 15% 15% 10% Rs.380/ 2.5%
= per kg
0804.50.20 --- Guavas, dried 45% or
kg TS 15% 15% 10% Rs.380/ 2.5%
= per kg
0804.50.30 --- Mangoes, fresh 45% or
kg TS 15% 15% 10% Rs.380/ 2.5%
= per kg
0804.50.40 --- Mangoes, dried 45% or
kg TS 15% 15% 10% Rs.380/ 2.5%
= per kg
0804.50.50 --- Mangoesteens, fresh 45% or
kg TS 15% 15% 10% Rs.380/ 2.5% *
= per kg
0804.50.60 --- Mangoesteens, dried
45% or
kg TS 15% 15% 10% Rs.380/ 2.5% *
= per kg

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08.05 Citrus fruit, fresh or dried (+).

0805.10 - Oranges :
0805.10.10 --- Fresh kg Free 17% 5% 5% 15% 15% 10% 15% 2.5% *
0805.10.20 --- Dried
35% or
kg Free 17% 5% 5% 15% 15% 10% Rs.380/ 2.5% *
= per kg
- Mandarins (including tangerines and satsumas);
clementines, wilkings and similar citrus hybrids :

0805.21 -- Mandarins (including tangerines and satsumas) :

0805.21.10 --- Fresh 17% or

5% or 5% or 15% or
Rs. Rs.30/=
kg Free Rs.50/- Rs.50/- Rs. 150/- 15% 10% 75% 2.5%
142/- per kg
per kg per kg per kg
per kg
0805.21.20 --- Dried 17% or 45% or
5% or 5% or 15% or
Rs. Rs.380/
kg Free Rs.30/- Rs.30/- Rs.90/- 15% 10% 2.5%
142/- = per
per kg per kg per kg
per kg kg
0805.22 -- Clementines :
0805.22.10 --- Fresh
Rs.30/=
kg Free 17% 5% 5% 15% 15% 10% 2.5% *
per kg
0805.22.20 --- Dried 45% or
kg Free 17% 5% 5% 15% 15% 10% Rs.380/ 2.5% *
= per
0805.29 -- Other :
0805.29.10 --- Fresh
Rs.30/=
kg Free 17% 5% 5% 15% 15% 10% 2.5% *
per kg
0805.29.20 --- Dried 45% or
kg Free 17% 5% 5% 15% 15% 10% Rs.380/ 2.5% *
= per
0805.40 - Grapefruit, including pomelos :
0805.40 - Grapefruit and pomelos :
0805.40.10 --- Fresh 45% or
Rs.380/
kg Free 15% 15% 10% 2.5% *
= per
kg
0805.40.20 --- Dried 45% or
Rs.380/
kg Free 15% 15% 10% 2.5% *
= per
kg
0805.50 - Lemons (Citrus limon, Citrus limonum ) and limes
(Citrus aurantifolia, Citrus Iatifolia ) :
0805.50.10 --- Fresh 45% or
kg 15% 15% 10% Rs.380/ 2.5% *
= per
0805.50.20 --- Dried 45% or
kg 15% 15% 10% Rs.380/ 2.5% *
= per
0805.90 - Other :

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0805.90.10 --- Fresh 45% or

kg Free 15% 15% 10% Rs.380/ 2.5% *
= per
0805.90.20 --- Dried 45% or
kg Free 15% 15% 10% Rs.380/ 2.5% *
= per

08.06 Grapes, fresh or dried.

0806.10 - Fresh kg 13% 17% 15% 15% 10% 15% 2.5% *

0806.20 - Dried
15% or 15% or
kg Free Rs.80/= 15% 10% Rs.80/= 2.5% *
per kg per kg

08.07 Melons (including watermelons) and papaws

(papayas), fresh.

- Melons (including watermelons) :

0807.11 -- Watermelons 45% or
Rs.380/
kg TS 15% 15% 10% 2.5%
= per
kg
0807.19 -- Other 45% or
Rs.380/
kg TS 15% 15% 10% 2.5%
= per
kg
0807.20 - Papaws (papayas) 45% or
Rs.380/
kg 15% 15% 10% 2.5%
= per
kg

08.08 Apples, pears and quinces, fresh.

0808.10 - Apples kg 13.00% Free 17% 5% Free 15% 15% 10% 15% 2.5% *
0808.30 - Pears
5% or 5% or 15% or 15% or
kg Free Rs.30/= Rs.30/= Rs.80/= 15% 10% Rs.80/= 2.5% *
per kg per kg per kg per kg

0808.40 - Quinces
5% or 5% or 15% or 15% or
kg Free Rs.30/= Rs.30/= Rs.80/= 15% 10% Rs.80/= 2.5% *
per kg per kg per kg per kg

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08.09 Apricots, cherries, peaches (including

nectarines), plums and sloes, fresh.

0809.10 - Apricots 45% or

kg Free 5% 15% 15% 10% Rs.380/ 2.5% *
= per
- Cherries:
0809.21 -- Sour cherries (Prunus cerasus ) 45% or
kg Free 5% 15% 15% 10% Rs.380/ 2.5% *
= per
0809.29 -- Other 45% or
kg Free 5% 15% 15% 10% Rs.380/ 2.5% *
= per
0809.30 - Peaches, including nectarines 45% or
kg Free 5% 15% 15% 10% Rs.380/ 2.5% *
= per
0809.40 - Plums and sloes
15% or 15% or
kg Free Rs.40/= 15% 10% Rs.80/= 2.5% *
per kg per kg

08.10 Other fruit, fresh.

0810.10 - Strawberries 45% or

Rs.380/
kg TS 15% 15% 10% 2.5%
= per
kg
0810.20 - Raspberries, blackberries, mulberries and
kg Free 15% 15% Ex 15% 2.5%
loganberries
0810.30 - Black, white or red currants and gooseberries
kg Free 15% 15% Ex 15% 2.5%
0810.40 - Cranberries, bilberries and other fruits of the genus
kg Free 7.5% 5% 15% 15% Ex 15% 2.5%
Vaccinium
0810.50 - Kiwifruit
5% or 5% or 15% or 15% or
kg Free Free Rs.30/= Rs.30/= Rs.80/= 15% Ex Rs.80/= 2.5% *
per kg per kg per kg per kg

0810.60 - Durians 45% or

Rs.380/
kg TS 15% 15% 10% 2.5%
= per
kg
0810.70 - Persimmons kg Free 15% 15% 10% 15% 2.5%
0810.90 - Other :
0810.90.10 --- Cocoa nuts, raw 45% or
kg Free 15% 15% 10% Rs.270/ 2.5%
= per

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0810.90.90 --- Other

15% or 15% or
kg Free Rs.80/= 15% 10% Rs.80/= 2.5% *
per kg per kg

08.11 Fruit and nuts, uncooked or cooked by

steaming or boiling in water, frozen, whether
or not containing added sugar or other
sweetening matter.

0811.10 - Strawberries 45% or

Rs.270/
kg TS 15% 15% 10% 2.5%
= per
kg
0811.20 - Raspberries, blackberries, mulberries, loganberries, 45% or
black, white or red currants and gooseberries Rs.270/
kg Free 15% 15% 10% 2.5%
= per
kg
0811.90 - Other 45% or
Rs.270/
kg Free 15% 15% 10% 2.5%
= per
kg

08.12 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.

08.12 Fruit and nuts provisionally preserved, but

unsuitable in that state for immediate
consumption.

0812.10 - Cherries kg Free 5% 15% 15% 10% 15% 2.5%

0812.90 - Other 45% or
kg 13.5% Free Free 5% 5% 15% 15% 10% Rs.270/ 2.5%
= per

08.13 Fruit, dried, other than that of headings

08.01 to 08.06; mixtures of nuts or dried
fruits of this Chapter.

0813.10 - Apricots kg Free 5% 15% 15% 10% 15% 2.5%

0813.20 - Prunes kg Free 5% 15% 15% 10% 15% 2.5%
0813.30 - Apples kg Free 5% 5% 15% 15% 10% 15% 2.5%
0813.40 - Other fruit :
0813.40.10 --- Tamarind
30% or
kg L/TB 15% 15% 10% Rs.330/ 2.5%
= per kg

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0813.40.90 --- Other

45% or
kg 15% 15% 10% Rs.290/ 2.5%
= per kg
0813.50 - Mixtures of nuts or dried fruits of this Chapter
45% or
kg Free 15% 15% 10% Rs.240/ 2.5%
= per kg

08.14 0814.00 Peel of citrus fruit or melons (including

watermelons), fresh, frozen, dried or 45% or
provisionally preserved in brine, in sulphur kg Free 15% 15% 10% Rs.280/ 2.5%
water or in other preservative solutions. = per kg

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