| No.  | HS Code  | Description of Product  | Product Specific Rule (PSR)  | 
			
				| 1.  | Chapter 1  | Live animals.  | WO  | 
			
				| 2.  | Chapter 2  | Meat and edible meat offal.  | WO  | 
			
				| 3.  | Chapter 3  | Fish and crustaceans, molluscs and other aquatic invertebrates.  | WO  | 
			
				| 4.  | Chapter 4  | Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included.   | WO   | 
			
				| 5.  | Chapter 5  | Products of animal origin, not elsewhere specified or included.  | WO  | 
			
				| 6.  | Chapter 6  | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.  | WO  | 
			
				| 7.  | Chapter 7  | Edible vegetables and certain roots and tubers.  | WO  | 
			
				| 8.  | Ex Chapter 8  | Edible fruit and nuts; peel of citrus fruits or melons.  | WO  | 
			
				| 9.  |  080132  | -- Shelled (Cashew kernel)  | CTSH  | 
			
				| 10.  | Chapter 9  | Coffee, tea, maté and spices.  | CTSH + VA 40%   | 
			
				| 11.  | Chapter 10  | Cereals.  | WO  | 
			
				| 12.  | Chapter 11  | Products of the milling industry; malt; starches; insulin; wheat gluten.  | CTH + VA 40%  | 
			
				| 13.  | Chapter 12  | Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder. | WO  | 
			
				| 14.  | Ex Chapter 13  | Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)  | WO  | 
			
				| 15.  | 1302  | Vegetable saps and extracts  | CTH + VA 40%  | 
			
				| 16.  | Chapter 14  | Vegetable plaiting materials; vegetable products not elsewhere specified or included.  | WO  | 
			
				| 17.  | Chapter 15  | Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.  | CTSH +VA 40%  | 
			
				| 18.  | Chapter 16  | Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates.  | CTH+VA 40%   | 
			
				| 19.  | Ex Chapter 17  | Sugars and sugar confectionery.  | WO  | 
			
				| 20.  | 1701  | Cane or beet sugar  | CTSH + VA 40%   | 
			
				| 21.  | 1702  | Other sugars  | CTSH + VA 40%  | 
			
				| 22.  | 1704  | Sugar confectionery  | CTH + VA 40%  | 
			
				| 23.  | Ex Chapter 18  | Cocoa and cocoa preparations  | WO  | 
			
				| 24.  | 1803  | Cocoa paste, whether or not defatted.  | CTH + VA 40 %   | 
			
				| 25.  | 1804  | Cocoa butter, fat and oil  | CTH + VA 40 %   | 
			
				| 26.  | 1805  | Cocoa powder, not containing added sugar or other sweetening matter.  | CTH + VA 40%   | 
			
				| 27.  | 1806  | Chocolate and other food preparations containing cocoa.  | CTSH + VA 40%   | 
			
				| 28.  | Chapter 19  | Preparations of cereals, flour, starch or milk; pastrycooks' products.  | CTH + VA 40%  | 
			
				| 29.  | Ex Chapter 20  | Preparations of vegetables, fruit, nuts or other parts of plants.  | CC + VA 40 %  | 
			
				| 30.  | 2007-2009  | Jams, Fruit Jellies, Marmalades, fruit or nut purees/pastes, other fruit/nut preparations, fruit juices etc  | CTH +VA 40%  | 
			
				| 31.  | Chapter 21  | Miscellaneous edible preparations.  | CTH+ VA 40%   | 
			
				| 32.  | Ex Chapter 22  | Beverages, spirits and vinegar  | WO  | 
			
				| 33.  | 2201, 2202,  Ex2206, 2209  | Non-alcoholic beverages and vinegar  | CTH + VA 40%  | 
			
				| 34.  | Ex 2207, Ex 2208  | Undenatured ethyl alcohol for medical use   | CTH + VA 40%  | 
			
				| 35.  | Chapter 23  | Residues and waste from the food industries; prepared animal fodder.  | CC + VA 40%  | 
			
				| 36.  | 2308,2309  | Vegetable materials/ waste used as animal feed, preparations of a kind used in animal feeding  | CTH +VA 40%  | 
			
				| 37.  | Chapter 24  | Tobacco and manufactured tobacco substitutes.  | WO  | 
			
				| 38.  | Chapter 25  | Salt; sulphur; earths and stone; plastering materials, lime and cement.  | CTSH + VA 40%   | 
			
				| 39.  | Chapter 26  | Ores, slag and ash.  | CTSH + VA 40%   | 
			
				| 40.  | Chapter 27  | Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.  | CTSH + VA 40%   | 
			
				| 41.  | Chapter 28  | Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes.  | CTSH + VA 40%   | 
			
				| 42.  | Chapter 29  | Organic chemicals.  | CTSH + VA 40%   | 
			
				| 43.  | Chapter 30  | Pharmaceutical products.  | CTSH + VA 40%  | 
			
				| 44.  | Chapter 31  | Fertilisers.  | CTSH + VA 40%  | 
			
				| 45.  | Chapter 32  | Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks.  | CTSH + VA 40%  | 
			
				| 46.  | Chapter 33  | Essential oils and resinoids; perfumery, cosmetic or toilet preparations.  | CTSH + VA 40%   | 
			
				| 47.  | Chapter 34  | Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes" and dental preparations with a basis of plaster. | CTSH + VA 40 %   | 
			
				| 48.  | Chapter 35  | Albuminoidal substances; modified starches; glues; enzymes.  | CTSH + VA 40%   | 
			
				| 49.  | Chapter 36  | Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.  | CTSH + VA 40%   | 
			
				| 50.  | Chapter 37  | Photographic or cinematographic goods.  | CTSH + VA 40%   | 
			
				| 51.  | Chapter 38  | Miscellaneous chemical products.  | CTSH + VA 40%   | 
			
				| 52.  | Chapter 39  | Plastics and articles thereof.  | CTSH + VA 40% VA  | 
			
				| 53.  | Ex Chapter 40  | Rubber and articles thereof.  | CTSH + VA 40%   | 
			
				| 54.  | 400110  | - Natural rubber latex, whether or not pre-vulcanised  | WO  | 
			
				| 55.  | 400121  | -- Smoked sheets  | WO  | 
			
				| 56.  | 400122  | -- Technically specified natural rubber (TSNR)  | WO  | 
			
				| 57.  | 400129  | Other (Natural rubber, balata, guttapercha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip, other than smoked sheets and TSNR)  | WO  | 
			
				| 58.  | Chapter 41  | Raw hides and skins (other than furskins) and leather.  | CTSH + VA 40%   | 
			
				| 59.  | Chapter 42  | Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut). | CTH + VA 40%   | 
			
				| 60.  | Chapter 43  | Furskins and artificial fur; manufactures thereof.  | CTH + VA 40%   | 
			
				| 61.  | Chapter 44  | Wood and articles of wood; wood charcoal.  | CTSH + VA 40%   | 
			
				| 62.  | Chapter 45  | Cork and articles of cork.  | CTH + VA 40%   | 
			
				| 63.  | Chapter 46  | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork.  | CTSH + VA 40%  | 
			
				| 64.  | Chapter 47  | Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard.  | CTSH + VA 40%   | 
			
				| 65.  | Chapter 48  | Paper and paperboard; articles of paper pulp, of paper or of paperboard.  | CTSH + VA 40%   | 
			
				| 66.  | Chapter 49  | Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans.  | CTSH + VA 40%   | 
			
				| 67.  | Chapter 50  | Silk.  | CTSH + VA 40%   | 
			
				| 68.  | Chapter 51  | Wool, fine or coarse animal hair; horsehair yarn and woven fabric  | CTSH + VA 40%  | 
			
				| 69.  | Ex Chapter 52  | Cotton  | CTSH + VA 40%   | 
			
				| 70.  | 5201  | Cotton, not carded or combed.  | WO  | 
			
				| 71.  | 5202  | Cotton waste (including yarn waste and garnetted stock).  | WO  | 
			
				| 72.  | 5203  | Cotton, carded or combed.  | WO  | 
			
				| 73.  | 5204  | Cotton sewing thread, whether or not put up for retail sale.  | WO  | 
			
				| 74.  | Chapter 53  | Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn  | CTSH + VA 40%  | 
			
				| 75.  | Chapter 54  | Man-made filaments  | CTSH + VA 40%   | 
			
				| 76.  | Chapter 55  | Man-made staple fibres  | CTSH + VA 40%   | 
			
				| 77.  | Chapter 56  | Wadding, felt and non wovens; special yarns; twine; cordage, ropes and cables and articles thereof  | CTH + VA 40%  | 
			
				| 78.  | Chapter 57  | Carpets and other textile floor coverings  | CTH + VA 40%  | 
			
				| 79.  | Chapter 58  | Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery  | CTH + VA 40%  | 
			
				| 80.  | Chapter 59  | Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use  | CTH + VA 40%  | 
			
				| 81.  | Chapter 60   | Knitted or crocheted fabrics  | CTH + VA 40%  | 
			
				| 82.  | Chapter 61  | Articles of apparel and clothing accessories, knitted or crocheted   | CTH + VA 40%   | 
			
				| 83.  | Chapter 62  | Articles of apparel and clothing accessories, not knitted or crocheted   | CTH + VA 40%  | 
			
				| 84.  | Chapter 63  | Other made-up textile articles; sets; worn clothing and worn textile articles; rags  | CTH + VA 40%  | 
			
				| 85.  | Chapter 64  | Footwear, gaiters and the like; parts of such articles  | CTH + VA 40%  | 
			
				| 86.  | Chapter 65  | Headgear and parts thereof  | CTH + VA 40%  | 
			
				| 87.  | Chapter 66  | Umbrellas, sun umbrellas, walkingsticks, seat-sticks, whips, ridingcrops, and parts thereof  | CTSH + VA 40%  | 
			
				| 88.  | Chapter 67  | Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair  | CTSH + VA 40%  | 
			
				| 89.  | Chapter 68  | Articles of stone, plaster, cement, asbestos, mica or similar materials  | CTSH + VA 40%  | 
			
				| 90.  | Chapter 69  | Ceramic products  | CTSH + VA 40%  | 
			
				| 91.  | Chapter 70  | Glass and glassware  | CTSH + VA 40%  | 
			
				| 92.  | Ex Chapter 71  | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin   | CTSH + VA 40%  | 
			
				| 93.  | 7102  | Diamonds  | CTSH + VA 6%   | 
			
				| 100.  | Ex711311  | Silver Filigree work (plain)  | CTSH + 3.5% VA  | 
			
				| 101.  | Ex711311  | Silver Jewellery set with gems (studded)  | CTSH + 6%VA   | 
			
				| 102.  | Ex711311  | Other articles of silver jewellery (plain)  | CTSH +6% VA   | 
			
				| 103.  | Ex711311  | Parts of plain silver jewellery  | CTSH + 3.5%VA  | 
			
				| 104.  | Ex711319  | Jewellery of gold unset  | CTSH + 3.5% VA  | 
			
				| 105.  | Ex711319  | Jewellery of gold set with pearls  | CTSH +6% VA   | 
			
				| 106.  | Ex711319  | Jewellery of gold set with diamonds  | CTSH +7% VA   | 
			
				| 107.  | Ex711319  | Jewellery of gold set with precious and semi- precious stones other than diamonds  | CTSH + 6% VA   | 
			
				| 108.  | Ex711319  | Jewellery of platinum unset  | CTSH + 3.5% VA  | 
			
				| 109.  | Ex711319  | Parts of plain gold jewellery   | CTSH +3.5%VA  | 
			
				| 110.  | Ex711319  | Articles of other precious metal  | CTSH + 3.5%VA  | 
			
				| 111.  | Ex Chapter 72  | Iron and steel  | CTSH + VA 40%  | 
			
				| 112.  | 7206-7229  | Iron & Steel  |  Melt and Pour in the Parties   | 
			
				| 113.  | Chapter 73  | Articles of iron or steel  | CTSH + VA 40%   | 
			
				| 114.  | Ex Chapter 74  | Copper and articles thereof  | CTSH + VA 40%  | 
			
				| 115.  | 740710   | Bars, rods and profiles of refined copper  | (Melt, cast and rolled) or (CTSH + VA 40%)  | 
			
				| 116.  | 740811,  740819  | Wire of refined copper  | (Melt, cast and rolled) or (CTSH + VA 40%)  | 
			
				| 117.  | Chapter 75  | Nickel and articles thereof  | CTSH + VA 40%  | 
			
				| 118.  | Chapter 76  | Aluminium and articles thereof  | CTSH + VA 45%   | 
			
				| 119.  | Chapter 78  | Lead and articles thereof  | CTSH + VA 40%  | 
			
				| 120.  | Chapter 79  | Zinc and articles thereof  | CTSH + VA 40%  | 
			
				| 121.  | Chapter 80  | Tin and articles thereof  | CTSH + VA 40%  | 
			
				| 122.  | Chapter 81  | Other base metals; cermets; articles thereof  | CTSH + VA 40%  | 
			
				| 123.  | Chapter 82  | Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal  | CTSH + VA 40%  | 
			
				| 124.  | Chapter 83  | Miscellaneous articles of base metal  | CTSH + VA 40%  | 
			
				| 125.  | Chapter 84  | Nuclear reactors, boilers, machinery and mechanical appliances; parts  thereof except for  | CTH + VA 40%   | 
			
				| 126.  | Chapter 85  | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles  | CTH + VA 40%   | 
			
				| 127.  | Chapter 86  | Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds  | CTSH + VA 40%  | 
			
				| 128.  | Ex Chapter 87  | Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof  | CTH + VA 45%   | 
			
				| 129.  | 8716  | Trailers and Semi-Trailers  | CTSH + VA 40%  | 
			
				| 130.  | Chapter 88  | Aircraft, spacecraft, and parts thereof  | CTSH + VA 40%  | 
			
				| 131.  | Chapter 89  | Ships, boats and floating structures  | CTSH + VA 40%  | 
			
				| 132.  | Chapter 90  | Optical, photographic, cinematographic, measuring, checking, precision, medical or  surgical instruments and apparatus; parts and accessories thereof | CTSH + VA 40%  | 
			
				| 133.  | Chapter 91  | Clocks and watches and parts thereof  |   CTSH + VA 40%  | 
			
				| 134.  | Chapter 92  | Musical instruments; parts and  accessories of such articles  | CTH + VA 40%  | 
			
				| 135.  | Chapter 93  | Arms and ammunition; parts and accessories thereof  | CTH + VA 40%  | 
			
				| 136.  | Chapter 94  | Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings  | CTH + VA 40%  | 
			
				| 137.  | Chapter 95  | Toys, games and sports requisites; parts and accessories thereof  | CTH + VA 40%  | 
			
				| 138.  | Chapter 96  | Miscellaneous manufactured articles  | CTSH + VA 40%  | 
			
				| 139.  | Chapter 97  | Works of art, collectors’ pieces and antiques  | CTSH + VA 40%  |