Incom & Sales Tax Department

Tariff heading as published in the Gazette on February 28,2002	Description	No.
Chapter 1	Live animals.	1
Chapter 2	Meat and edible meat offal.	2
03.01 to 03.05	Fish or fish fillets and other fish meat, other than crustaceans, mollusks and other aquatic invertebrates.	3
Chapter4 excluding 04.10	Dairy produce , Birds’ eggs, natural honey.	4
06.01, 06.02	Live trees and other plants, bulbs, roots and the like.	5
Of chapter 7	Edible vegetables and certain roots and tubers, other than frozen or dried, such as canned legumes.	6
Of chapter 8	Edible fruit and nuts, fresh or chilled, other than frozen or dried .	7
9.02	Tea, green or black .	8
Chapter 10	Cereals, Including rice.	9
910.4	Thyme .	10
Chapter 11, other than headings (11.01), (11.09), (11.08)	Products of the milling industry, excluding starches, inulin and wheat gluten.	11
12.09	Seeds, fruit and spores, of a kind used for sowing, whether or not preserved or canned.	12
12.11	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.	13
12.13	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.	14
12.14	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.	15
15.07 to 15.17, excluding 15.09	Vegetable fats and oils, other than olive oil.	16
16.01, 16.02 and some items under 16.04	Preparations of meat, of fish, other than Prepared or preserved caviar and caviar substitutes.	17
17.01	Cane or beet sugar and chemically pure sucrose, in solid form.	18
1703.1	Molasses for yeast production.	19
Some items of heading 1902.10	Uncooked pasta, not stuffed or otherwise prepared (such as macaroni, vermicelli).	20
20.01	Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid.	21
Of heading 2002.90	Tomato paste.	22
2005.7	Olives preserved otherwise than by vinegar or acetic acid.	23
Of heading 21.02	Inactive yeasts.	24
Of headings 1704.90, 2103.09	Sweetened sesame seed meal (Halawa), Unsweetened sesame seed meal.	25
Of heading 2501	Table salt.	26
Of headings 19.05 and 2106	Kenafa, Hareesa, Awamma, Barasiq and (pies other than pizza), uncombined with catering service.	27
Chapter 23	Residues and waste from the food industries; prepared animal fodder.	28
25.21, of heading 25.17	Pebbles, gravel, broken or crushed stone, of the kind commonly used for concrete aggregates, for road metalling. Limestone flux; Limestone and other calcareous stone, of a kind used for the manufacture of lime or cement other than crude sandstone.	29
25.1	Natural Phosphates.	30
27.11, 27.09 and of heading 27.10	Petroleum oils and oils obtained from bituminous minerals, crude; other than crude; petroleum gases and other gaseous hydrocarbons.(excluding lubricants and other lubricating materials and preparations. containing by weight 70% or more of petroleum oils or of oils obtained from bituminous materials.	31
2805.19	Potash.	32
28.44	Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.	33
2836.3	Sodium hydrogen carbonate (sodium bicarbonate).	34
Chapter 30	Pharmaceutical products.	35
Chapter 31	Fertilizers.	36
38.22	Diagnostic or laboratory reagents.	37
3808.409	Sterilizers .	38
3824.90959	Acidic salts.	39
3926.901	disposable bags for patient's use.	40
Of headings 39.23 and 48.23	Egg holders.	41
4014.1	Sheath contraceptives.	42
4001.291, 4005.101 and 4005.911	Plates, sheets and strips used for retreading rubber tyres.	43
4016.993	Other articles of vulcanized rubber other than hard rubber, Imported by retreaders.	44
4006.1	Camel-back strips for retreading rubber tyres.	45
4006.901	Unvulcanised rubber thread and cord used for retreading rubber tyers.	46
Of heading 40.11	New pneumatic tyres of rubber of a kind used on buses or lorries, of inner diameter 17-24 inch.	47
of headings 40.16 and 3926	Erasers.	48
Of headings 84.72 and 82.14	Pencil sharpeners.	49
Of headings 96.08 and 96.09	Ball point pens, pencils and pastels.	50
Of heading 42.02	school satchels.	51
Of heading 48.20	School copybooks and university lectures books.	52
Of heading 90.17	Drawing sets, slide rules.	53
Of headings 27.03 and 3824.902	Agricultural fertilizers, peat.	54
Of heading 38.08	Pesticides, insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant growth regulators; disinfectants.	55
Of headings 56.08,39.20,3917 and 84.24	Foils of plastic for agricultural use, pars of drip irrigation systems.	56
Of heading 39.26	Seedling trays used in agriculture.	57
Of headings 39.23 44.15, 48.19, and 63.05	Containers prepared for packing of agricultural fresh products.	58
Of heading 73.21	Kerosene or gas fuel operated stoves.	59
Of heading 73.08	Structures of agricultural plastic shelters.	60
Of heading 68.10	Bricks other than bricks of heat insulating materials.	61
Of heading 87.01	Agricultural tractors.	62
Of heading 82.01	Hand tools, the following : spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.	63
Of headings 84.32, 84.34 and 84.36	Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers, poultry-keeping or bee-keeping machinery or Milking machines.	64
84.33	Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading No. 84.37. grounds of Tariff Tables.	65
Of heading 63.06	Tents and accessories thereof.	66
Of headings 84.24, 85.31 and 84.21	Firefighting equipment, alarms, and air and liquid purification equipment used for environment protection.	67
Of heading 87.03	Ambulances and hearses.	68
Of heading 90.01	Medical lenses, including medical contact lenses.	69
8421.291	Filters of artificial kidneys.	70
9018.9	Balloons to aid heart muscles.	71
9018.9	Device to aid heart muscles.	72
9018.9	Various medical catheters.	73
9018.9	Various medical joints.	74
9018.9	Rubber pipes for blood dioxides.	75
9018.9	Blood dioxides.	76
9018.901	Heart veins widening nets.	77
9018.901	Artificial heart valves.	78
9019.2	Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus	79
9020	Breathing appliances and gas masks.	80
9018.31	Syringes, with or without needles.	81
9018.32	Tubular metal needles and needles for sutures.	82
90.21	Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect.	83
	School uniform and fabrics thereof.	84
3305.101	Shampoos for treatment of nits, lice and fugal diseases.	85
1207.4	Sesamum seeds, whether or not broken.	86
	Dry leguminous legumes.	87
	Cakes containing by weight 50% or more of cocoa flour or other food preparations.	88
	Materials used as fertilizers, namely, (Potassium nitrite, Magnesium nitrite, Calcium nitrite, Copper Sulphate, Zinc Sulphate, Manganese Sulphate,Iron Sulphate, Magnesium Sulphate, Monocalcium Phosphite).	89
	Used tires imported by retreaders as row materials to be incorporated in the reatreading process.	90
	Canned legumes.	91

Tariff heading as published in the Gazette on February 28,2002

Description

No.