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Central Excise - Fish and crustaceans molluscs and other aquatic invertebrates

Central Excise - SECTION I LIVEANIMALS; ANIMAL PRODUCTS (CHAPTER 1 to CHAPTER 5) NOTES: 1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. 2. Except where the context otherwise requires, throughout this Schedule, any reference to dried products also covers products which have been dehydrated, evaporated or freeze-dried. - NOTES: 1. This Chapter does not cover : (a .....

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aviar substitutes prepared from fish eggs (heading 1604). 2. In this Chapter, the term pellets means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder. *************** AMENDMENT NOTES: 1. Substituted vide 8th schedule of FINANCE ACT, 2016 in the clause (c) of Note 1 before it was read as livers and roes - 0301 - 0301 - LIVE FISH - Ornamental Fish: - 0301 11 00 - 03011100 - Freshwater - Kg. - 0301 19 00 - 03011900 - Other - .....

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ma spp.) - kg. - 0301 94 00 - 03019400 - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) - kg. - 0301 95 00 - 03019500 - Southern bluefin tunas (Thunnus maccoyii) - kg. - 0301 99 00 - 03019900 - Other - kg. - 0302 - 0302 - FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304 - Salmonidae, excluding edible fish offal of sub-headings 0302 91 to 0302 99: - 0302 11 00 - 03021100 - Trout (Salmo trutta, Oncorhyncus mykiss, Oncorhyncus clarki .....

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e, Scophthalmidae and Citharidae), excluding edible fish offal of sub-headings 0302 91 to 0301 99: - 0302 21 00 - 03022100 - Halibut (Rheinhardtius hippoglossidae, Hippoglossus hippoglossus Hippoglossus stenolepis) , - kg. - 0302 22 00 - 03022200 - Plaice (Pleuronectes platessa) - kg. - 0302 23 00 - 03022300 - Sole (Solea spp.) - kg. - 0302 24 00 - 03022400 - Turbots (Psetta maxima) - Kg. - 0302 29 00 - 03022900 - Other - kg. - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Eut .....

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3600 - Southern bluefin tunas (Thunnus maccoyii) - kg. - 0302 39 00 - 03023900 - Other - kg. - Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx .....

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024300 - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) - kg. - 0302 44 00 - 03024400 - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) - kg. - 0302 45 00 - 03024500 - Jack and horse mackerel (Trachurus spp.) - kg. - 0302 46 00 - 03024600 - Cobia (Rachycentron canadum) - kg. - 0302 47 00 - 03024700 - Sword fish (Xiphias gladius) - kg. - 0302 49 00 - 03024900 - Other - kg. - Fish of the families Bregmacerot .....

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chalcogramma) - kg. - 0302 56 00 - 03025600 - Blue whittings (Micromesistius poutassou, Micromesistius australis) - kg. - 0302 59 00 - 03025900 - Other - kg. - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nil .....

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ni, Megalobrama spp.): - kg. - 0302 74 00 - 03027400 - Eels (Anguilla spp.) - Kg. - 0302 79 00 - 03027900 - Other - Kg. - Other fish exculding edible fish offal of sub-headings 0302 91 to 0302 99: - 0302 81 00 - 03028100 - Dogfish and other sharks - Kg. - 0302 82 00 - 03028200 - Rays and skates (Rajidae) - Kg. - 0302 83 00 - 03028300 - Tooth fish (Dissostichus spp.) - kg. - 0302 84 00 - 03028400 - Seabass (Dicentrarchus spp.) - Kg. - 0302 85 00 - 03028500 - Seabream (Sparidae) - Kg. - 0302 89 - .....

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ish fins other than shark fins; heads, tails and maws - Kg. - 0302 99 90 - 03029990 - Other edible fish offal - Kg. - 0303 - 0303 - FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304 - Salmonidae, excluding edible fish offal of sub-headings 0303 91 to 0303 99: - 0303 11 00 - 03031100 - Sockeye salmon (red salmon) (Oncorhynchus nerka) - Kg - 0303 12 00 - 03031200 - Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutc .....

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o, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobroma spp., eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads, (Channa spp.), excluding edible fish offal of sub-headings 0303 91 to 0303 99: - 0303 23 00 - 03032300 - Tilapias (Oreochromis spp.) - kg. - 0303 24 00 - 03032400 - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp. .....

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o 0303 99: - 0303 31 00 - 03033100 - Halibut (Rheinhardtius hippoglossidae, Hippoglossus hippoglossus, Hippoglossus stenolepis) - kg. - 0303 32 00 - 03033200 - Plaice (Pleuronectes platessa) - kg. - 0303 33 00 - 03033300 - Sole (Solea spp.) - kg. - 0303 34 00 - 03033400 - Turbots (Psetta maxima) - kg. - 0303 39 00 - 03033900 - Other - kg. - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of sub-headings 0303 91 to 0303 .....

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Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), .....

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rel (Scomber scombrus, Scomber australasicus, Scomber japonicus) - kg. - 0303 55 00 - 03035500 - Jack and horse mackerel (Trachurus spp.) - kg. - 0303 56 00 - 03035600 - Cobia (Rachycentron canadum) - kg. - 0303 57 00 - 03035700 - Sword fish (Xiphias gladius) - kg. - 0303 59 00 - 03035900 - Other - kg. - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fishoffal of sub-headings 0303 91 to 0303 99 .....

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fish, excluding edible fishoffal of sub-headings 0303 91 to 0303 99: - 0303 81 - 030381 - Dogfish and other sharks: - 0303 81 10 - 03038110 - Dogfish - Kg. - 0303 81 90 - 03038190 - Other Sharks - Kg. - 0303 82 00 - 03038200 - Rays and skates (Rajidae) - Kg. - 0303 83 00 - 03038300 - Tooth fish (Dissostichus spp.) - Kg. - 0303 84 00 - 03038400 - Seabass (Dicentrarchus spp.) - Kg. - 0303 89 - 030389 - Other: - 0303 89 10 - 03038910 - Hilsa (Tenualosa ilisha) - kg. - 0303 89 20 - 03038920 - Dara .....

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Egg or egg yolk of fish - kg. - 0303 91 90 - 03039190 - Other - kg. - 0303 92 - 030392 - Shark fins: - 0303 92 10 - 03039210 - Shark fins - kg. - 0303 99 - 030399 - Other: - 0303 99 10 - 03039910 - Fish fins other than shark fins, heads, tails and maws - kg. - 0303 99 90 - 03039990 - Other edible fish offal - kg. - 0304 - 0304 - FISH FILLETS AND OTHER FISH MEAT (WHETHER OR NOT MINCED), FRESH, CHILLED OR FROZEN - Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., S .....

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0304 33 00 - 03043300 - Nile Perch (Lates niloticus) - kg. - 0304 39 00 - 03043900 - Other - Kg - Fresh or chilled fillets of other fish : - 0304 41 00 - 03044100 - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha,Oncorhynchus kisutch,Oncorhynchus masou and Oncorhynchus rhodurus) Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) - kg. - 0304 42 00 - 03044200 - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Onco .....

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p.) - kg. - 0304 47 00 - 03044700 - Dogfish and other sharks - kg. - 0304 48 00 - 03044800 - Rays and skates (Rajidae) - kg. - 0304 49 - 030449 - Other: - 0304 49 10 - 03044910 - Hilsa (Tenualosa ilisha) - kg. - 0304 49 30 - 03044930 - Seer - kg. - 0304 49 40 - 03044940 - Tuna - kg. - 0304 49 90 - 03044990 - Other - kg. - Other, fresh or chilled : - 0304 51 00 - 03045100 - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Cara .....

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045400 - Sword fish (Xiphias gladius) - Kg. - 0304 55 00 - 03045500 - Tooth fish (Dissostichus spp.) - Kg. - 0304 56 00 - 03045600 - Dogfish and other sharks - kg. - 0304 57 00 - 03045700 - Rays and skates (Rajidae) - kg. - 0304 59 - 030459 - Other : - 0304 59 10 - 03045910 - Hilsa (Tenualosa ilisha) - Kg. - 0304 59 30 - 03045930 - Seer - Kg. - 0304 59 40 - 03045940 - Tuna - Kg. - 0304 59 90 - 03045990 - Other - Kg. - Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Siluru .....

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00 - 03046300 - Nile Perch (Lates niloticus) - Kg. - 0304 69 00 - 03046900 - Other - Kg. - Frozen fillets of fish of Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: - 0304 71 00 - 03047100 - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) - Kg. - 0304 72 00 - 03047200 - Haddock (Melanogrammus aeglefinus) - Kg. - 0304 73 00 - 03047300 - Coal fish (Pollachius virens) - Kg. - 0304 74 00 - 03047400 - Hake (Merluccius spp, Urophycis .....

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us clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) - Kg. - 0304 83 00 - 03048300 - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) - Kg. - 0304 84 00 - 03048400 - Sword fish (Xiphias gladius) - Kg. - 0304 85 00 - 03048500 - Tooth fish (Dissostichus spp.) - Kg. - 0304 86 00 - 03048600 - Herrings (Clupea harengus, Clupea pallasii) - Kg. - 0304 87 00 - 03048700 - Tunas (of the genus Thunnus), skipj .....

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- 0304 91 00 - 03049100 - Sword fish (Xiphias gladius) - Kg. - 0304 92 00 - 03049200 - Tooth fish (Dissostichus spp.) - Kg. - 0304 93 00 - 03049300 - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (L .....

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BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; FLOURS, MEALS AND PELLETS, OF FISH FIT FOR HUMAN CONSUMPTION - 0305 10 00 - 03051000 - Flours, meals and pellets, of fish fit for human consumption - kg. - 0305 20 00 - 03052000 - Livers, roes and milt of fish, dried, smoked, salted or in brine - kg. - Fish fillets, dried, salted or in brine, but not smoked: - 0305 31 00 - 03053100 - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ic .....

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0 - Other - kg. - Smoked fish, including fillets, other than edible fish offal: - 0305 41 00 - 03054100 - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha,Oncorhynchus kisutch,Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) - kg. - 0305 42 00 - 03054200 - Herrings (Clupea harengus,Clupea pallasii) - Kg. - 0305 43 00 - 03054300 - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynch .....

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cus) and snakeheads (Channa spp.) - Kg. - 0305 49 00 - 03054900 - Other - Kg. - Dried fish, other than edible fish offal, whether or not salted but not smoked: - 0305 51 00 - 03055100 - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) - Kg. - 0305 52 00 - 03055200 - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Cat .....

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rdines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), Sword fish (Xiphias g .....

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056200 - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) - kg. - 0305 63 00 - 03056300 - Anchovies (Engraulis spp.) - kg. - 0305 64 00 - 03056400 - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch ( .....

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NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED CRUSTACEANS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; CRUSTACEANS, IN SHELL, COOKED BY STEAMING OR BY BOILING IN WATER, WHETHER OR NOT CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; FLOURS, MEALS AND PELLETS OF CRUSTACEANS, FIT FOR HUMAN CONSUMPTION - Frozen: - 0306 11 00 - 03061100 - Rock lobster and other sea craw fish(Palinurus spp., Panulirus spp., Jasus spp.) - kg. - 0306 12 - .....

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1 - 03061711 - Accelerated Freeze Dried(AFD) - Kg. - 0306 17 19 - 03061719 - Other - Kg. - 0306 17 90 - 03061790 - Other - Kg. - 0306 19 00 - 03061900 - Other, including flours, meals and pellets, of crustaceans, fit for human consumption - kg. - Live, fresh or chilled: - 0306 31 00 - 03063100 - Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.) - kg. - 0306 32 00 - 03063200 - Lobsters (Homarus spp.) - kg. - 0306 33 00 - 03063300 - Crabs - kg. - 0306 34 00 - 03063400 - .....

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bs - kg. - 0306 94 00 - 03069400 - Norway lobsters (Nephrops norvegicus) - kg. - 0306 95 00 - 03069500 - Shrimps and prawns - kg. - 0306 99 00 - 03069900 - Other, including flours, meals and pellets of crustaceans, fit for human consumption - kg. - 0307 - 0307 - MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED MOLLUSCS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; FLOURS, MEALS AND PELLETS OF MOLLUSCS, FIT .....

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rozen - kg. - 0307 39 - 030739 - Other : - 0307 39 10 - 03073910 - Clams, clam meat (bivalves-Victorita, spp. Mertrix spp. and Katalysia spp.) - kg. - 0307 39 90 - 03073990 - Other - kg. - Cuttle fish and squid: - 0307 42 - 030742 - Live, fresh and chilled : - 0307 42 10 - 03074210 - Cuttle fish - kg. - 0307 42 20 - 03074220 - Squid - kg. - 0307 43 - 030743 - Frozen: - 0307 43 10 - 03074310 - Cuttle fish - kg. - 0307 43 20 - 03074320 - Whole squids - kg. - 0307 43 30 - 03074330 - Squid tub .....

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shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae) : - 0307 71 00 - 03077100 - Live, fresh or chilled - kg. - 0307 72 00 - 03077200 - Frozen - kg. - 0307 79 00 - 03077900 - Other - Kg - Abalone (Haliotis Spp.)and stromboid conchs (Strombus spp.): - 0307 81 00 - 03078100 - Live, fresh or chilled abalone (Haliotis spp.) - kg. - 0307 82 00 - 03078200 - Live, fresh or chilled strom .....

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