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ITC HSN - FISH AND CRUSTCEANS, MOLLUSCS AND OTHER AQATIC INVERTEBRATES

ITC HSN - SECTION I LIVE ANIMALS; ANIMAL PRODUCTS 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. - CHAPTER 3 FISH AND CRUSTCEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES NO .....

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r or caviar 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. - 0301 - 0301 - LIVE FISH - 0301 10 00 - 03011000 - Ornamental Fish: - Freshwater - 0301 11 00 - 03011100 - Freshwater - Other - 0301 19 00 - 03011900 - Other - Other Live Fish: - 0301 91 00 - 03019100 - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhy .....

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s (Thunnus maccoyii) - 0301 99 00 - 03019900 - Other - 0302 - 0302 - FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304 - Salmonidae, excluding edible fish offal of sub–headings 030291 to 0302 99 - 0302 11 - 030211 - 0302 11 00 - 03021100 - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) - 0302 13 - 030213 - 0302 13 00 - 03021300 - Pacific Salmon (Oncorhy .....

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03022100 - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) - 0302 22 - 030222 - 0302 22 00 - 03022200 - Plaice (Pleuronectes platessa) - 0302 23 - 030223 - 0302 23 00 - 03022300 - Sole (Solea spp.) - 0302 24 - 030224 - 0302 24 00 - 03022400 - Turbots (Psetta maxima) - 0302 29 - 030229 - 0302 29 00 - 03022900 - Other - Tunas (of the genus Thunnus), skipjack or stripebellied bonito(Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of subheading .....

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0 - 03023600 - Southern Bluefin tunas (Thunnus maccoyii) - 0302 39 - 030239 - 0302 39 00 - 03023900 - Other - 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 .....

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(Engraulis spp.) - 0302 43 - 030243 - 0302 43 00 - 03024300 - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.) brisling or sprats (Sprattus sprattus) - 0302 44 - 030244 - 0302 44 00 - 03024400 - Mackerel (Scomber scombrus, Scomber austral asicus, Scomber japonicus) - 0302 45 - 030245 - 0302 45 00 - 03024500 - Jack and horse mackerel (Trachurus spp.) - 0302 46 - 030246 - 0302 46 00 - 03024600 - Cobia (Rachycentron canadum) - Fish of the families Bregmacerotidae, Euclic .....

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, Gadus ogac, Gadus macrocephalus) - 0302 52 - 030252 - 0302 52 00 - 03025200 - Haddock (Melanogrammus aeglefinus) - 0302 53 - 030253 - 0302 53 00 - 03025300 - Coalfish (Pollachius virens) - 0302 54 - 030254 - 0302 54 00 - 03025400 - Hake (Merluccius spp., Urophycis spp.) - 0302 55 - 030255 - 0302 55 00 - 03025500 - Alaska Pollack (Theragra chalcogramma) - 0302 56 - 030256 - 0302 56 00 - 03025600 - Blue whitings (Micromesistius poutassou, Micromesistius australis) - 0302 59 - 030259 - 0302 59 00 .....

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99: - 0302 71 - 030271 - 0302 71 00 - 03027100 - Tilapias (Oreochromis spp.) - 0302 72 - 030272 - 0302 72 00 - 03027200 - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) - 0302 73 - 030273 - 0302 73 00 - 03027300 - Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoev .....

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spp.) - 0302 85 - 030285 - 0302 85 00 - 03028500 - Seabream (Sparidae) - 0302 89 - 030289 - Other: - 0302 89 10 - 03028910 - Hilsa ( Tenualosa ilisha) - 0302 89 20 - 03028920 - Dara - 0302 89 30 - 03028930 - Pomfret - 0302 89 90 - 03028990 - Other - Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: - 0302 91 - 030291 - 0302 91 10 - 03029110 - Livers, roes and milt - 0302 92 - 030292 - 0302 92 10 - 03029210 - Shark fins - 0302 99 - 030299 - Other: - 0302 99 10 - 03029 .....

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wytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) - 0303 13 - 030313 - 0303 13 00 - 03031300 - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) - 0303 14 - 030314 - 0303 14 00 - 03031400 - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) - 0303 19 00 - 03031900 - Other - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias s .....

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- 030325 - 0303 25 00 - 03032500 - Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobroma spp.) - 0303 26 - 030326 - 0303 26 00 - 03032600 - Eels (Anguilla spp.) - 0303 29 - 030329 - 0303 29 00 - 03032900 - Other - 0303 31 - 030331 - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding ed .....

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ynnus (Katsuwonus) pelamis], excluding edible fish offal of sub–headings 0303 91 to 0303 99: - 0303 41 - 030341 - 0303 41 00 - 03034100 - Albacore or longfinned tunas (Thunnus alalunga) - 0303 42 - 030342 - 0303 42 00 - 03034200 - Yellow fin tunas (Thunnus albacares) - 0303 43 - 030343 - 0303 43 00 - 03034300 - Skipjack or stripe-bellied bonito - 0303 44 - 030344 - 0303 44 00 - 03034400 - Bigeye tunas (thunnus obesus) - 0303 45 - 030345 - 0303 45 00 - 03034500 - Atlantic and Pacific bluefin tuna .....

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d horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterusspp.), capelin (Mallotus villosus), Sword fish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of sub-headings 0303 91 to 0303 99: - 0303 51 - 030351 - 0303 51 00 - 03035100 - Herrings (Clupea harengus,Clupea pallasii) - 03 .....

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ius) - 0303 59 - 030359 - 0303 59 00 - 03035900 - Other - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of sub-headings 0303 91 to 0303 99 - 0303 63 - 030363 - 0303 63 00 - 03036300 - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) - 0303 64 - 030364 - 0303 64 00 - 03036400 - Haddock (Melanogrammus aeglefinus) - 0303 65 - 030365 - 0303 65 00 - 03036500 - Coalfish (Pollachius vir .....

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: - 0303 8110 - 03038110 - Dogfish - 0303 81 90 - 03038190 - Other Sharks - 0303 82 - 030382 - 0303 82 00 - 03038200 - Rays and skates (Rajidae) - 0303 83 - 030383 - 0303 83 00 - 03038300 - Toothfish (Dissostichus spp.) - 0303 84 - 030384 - 0303 84 00 - 03038400 - Seabass (Dicentrarchus spp.) - 0303 89 - 030389 - Other: - 0303 89 10 - 03038910 - Hilsa (Tenualosa ilisha) - 0303 89 20 - 03038920 - Dara - 0303 89 30 - 03038930 - Ribbon fish - 0303 89 40 - 03038940 - Seer - 0303 89 50 - 03038950 - P .....

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ls and maws - 0303 99 90 - 03039990 - Other edible fish offal - 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., 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 sp .....

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- 0304 29 90 - 03042990 - Other - 0304 31 00 - 03043100 - Tilapias (Oreochromis spp.) - 0304 32 00 - 03043200 - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) - 0304 33 00 - 03043300 - Nile Perch (Lates niloticus) - 0304 39 - 030439 - 0304 39 00 - 03043900 - Other - Fresh or chilled fillets of other fish: - 0304 41 00 - 03044100 - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus maso .....

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elanonidae, Merlucciidae, Moridae and Muraenolepididae - 0304 45 00 - 03044500 - Swordfish (Xiphias gladius) - 0304 46 00 - 03044600 - Toothfish (Dissostichus spp.) - 0304 47 - 030447 - 0304 47 00 - 03044700 - Dogfish and other sharks - 0304 48 00 - 03044800 - Rays and skates (Rajidae) - 0304 49 - 030449 - Other: - 0304 49 10 - 03044910 - Hilsa (Tenualosa ilisha) - 0304 49 30 - 03044930 - Seer - 0304 49 40 - 03044940 - Tuna - 0304 49 90 - 03044990 - Other - Other, fresh or chilled: - 0304 51 00 .....

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idae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae - 0304 54 00 - 03045400 - Swordfish (Xiphias gladius) - 0304 55 00 - 03045500 - Toothfish (Dissostichus spp.) - 0304 56 - 030456 - 0304 56 00 - 03045600 - Dogfish and other sharks - 0304 57 - 030457 - 0304 57 00 - 03045700 - Rays and skates (Rajidae) - Other: - 0304 59 10 - 03045910 - Hilsa (Tenualosa ilisha) - 0304 59 30 - 03045930 - Seer - 0304 59 40 - 03045940 - Tuna - 0304 59 90 - 03045990 - O .....

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Catfish (Pangasius spp., Silurus spp., Clarias spp.,Ictalurus spp.) - 0304 63 00 - 03046300 - Nile Perch (Lates niloticus) - Frozen fillets of fish of families Bregmacerotidae, Euclichthyid ae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: - 0304 69 - 030469 - 0304 69 00 - 03046900 - Other - Frozen fillets of fish of Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: - 0304 71 00 - 03047100 - Cod (Gadus .....

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h,Oncorhynchus masou and Oncorhynchus rhodurus),Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) - 0304 82 00 - 03048200 - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) - 0304 83 00 - 03048300 - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,Soleidae, Scophthalmidae and Citharidae) - 0304 84 00 - 03048400 - Swordfish (Xiphias gladius) - 0304 85 00 - 03048500 - Toothf .....

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9 30 - 03048930 - Seer - 0304 89 40 - 03048940 - Tuna - 0304 89 90 - 03048990 - Other - Other, frozen: - 0304 91 00 - 03049100 - Swordfish (Xiphias gladius) - 0304 92 00 - 03049200 - Toothfish (Dissostichus spp.) - 0304 93 - 030493 - 0304 93 00 - 03049300 - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Ang .....

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30499 - 0304 99 00 - 03049900 - Other - 0305 - 0305 - FISH, DRIED, SALTED OR IN 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 - 0305 20 00 - 03052000 - Livers, roes and milt of fish, dried, smoked, salted or in brine - Fish fillets, dried, salted or in brine, but not smoked - 0305 31 - 030531 - 0305 31 00 - 03053100 .....

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0 - 03053900 - Other - 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) - 0305 42 00 - 03054200 - Herrings (Clupea harengus, Clupea pallasii) - 0305 43 00 - 03054300 - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus a .....

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fish, whether or not salted but not smoked: - 0305 51 00 - 03055100 - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) - 0305 52 00 - 03055200 - 0305 52 00 - 03055200 - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurusspp., 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 .....

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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 gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailf .....

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305 64 - 030564 - 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 (Lates niloticus) and snakeheads (Channa spp.) - 0305 69 - 030569 - Other: - 0305 69 10 - 03056910 - Mumbai duc .....

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R HUMAN CONSUMPTION - 0306 11 00 - 03061100 - Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.) - 0306 12 - 030612 - Lobsters (Homarus spp.): - 0306 12 10 - 03061210 - Whole, cooked - 0306 12 90 - 03061290 - Other - 0306 14 00 - 03061400 - Crabs - 0306 15 00 - 03061500 - Norway lobsters (Nephrops norvegicus) - 0306 16 - 030616 - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon): - 0306 16 10 - 03061610 - Accelerated Freeze Dried(AFD) - 0306 16 90 - 03 .....

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arus spp.) - 0306 33 - 030633 - 0306 33 - 030633 - 0306 33 00 - 03063300 - Crabs - 0306 34 - 030634 - 0306 34 00 - 03063400 - Norway lobsters (Nephrops norvegicus) - 0306 35 - 030635 - 0306 35 00 - 03063500 - Cold water shrimps and prawns (Pandalus spp., Crangon crangon) - 0306 36 - 030636 - 0306 36 00 - 03063600 - Other shrimps and prawns - 0306 39 - 030639 - 0306 39 00 - 03063900 - Other, including flours, meals and pellets of crustaceans, fit for human consumption - Other - 0306 91 00 - 03069 .....

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R IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; FLOURS, MEALS NAD PELLETS OF AQUATIC INVERIBRATES OTHER THAN CRUSTACEANS, FIT FOR HUMAN CONSUMPTION SMOKED MOLLUSCS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; FLOURS, MEALS AND PELLETS OF MOLLUSCS, FIT FOR HUMAN CONSUMPTION - 0307 10 00 - 03071000 - Oysters: - 0307 .....

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- 03073200 - Frozen - 0307 39 - 030739 - Other: - 0307 39 10 - 03073910 - Clams, clam meat (bivalves-Victorita, spp., Mertrix spp. and Katalysia spp.) - 0307 39 90 - 03073990 - Other - Cuttle fish and Squid - 0307 42 - 030742 - Live, fresh or chilled: - 0307 42 10 - 03074210 - Cuttle fish - 0307 42 20 - 03074220 - Squid - Frozen: - 0307 43 10 - 03074310 - Cuttle fish - 0307 43 20 - 03074320 - Whole squids - 0307 43 30 - 03074330 - Squid tubes - 0307 49 - 030749 - Other : - 0307 49 10 - 03074910 .....

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e, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae): - 0307 71 00 - 03077100 - Live, fresh or chilled - 0307 72 - 030772 - 0307 72 00 - 03077200 - Frozen - 0307 79 00 - 03077900 - Other - Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): - 0307 81 00 - 03078100 - Live, fresh or chilled abalone (Haliotis spp.) - 0307 82 00 - 03078200 - Live, fresh or chilled stromboid conchs (Strombus spp.) - 0307 83 - 030783 - 0307 83 00 - 03078300 - Frozen abalone (Haliotis spp .....

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News: RBI Reference Rate for US $

Notification: Amendment in Notification No. S.O. 3118(E), dated the 3rd October, 2016

Highlight: Discount on ESOP to be allowed as business expenditure u/s 37(1), during the years of vesting on the basis of percentage of vesting during such period, subject to upward or downward adjustment at the time of exercise of option.

Notification: Central Government appoints the 20th September, 2017 as the date on which proviso to clause (87) of section 2 of the Companies Act 2013, shall come into force

Notification: Companies (Restriction on number of layers) Rules, 2017

Highlight: Penalty u/s 271(1)(c) - additional income disclosure - surrender of income post survey u/s 133A - he disclosure made by the assessee is voluntary in nature, in the revised return - no penalty

Highlight: Reopening of assessment - notice u/s 148 issued on the directions of JCIT / CIT - a perusal of reasons for initiating reassessment proceedings clearly show that they are against the sprit of provisions u/s 147

Highlight: MAT - Adjustment to book profit - computation u/clause (f) of Explanation-1 to section 115JB(2) is to be made without resorting to the computation as contemplated u/s 14A r.w.Rule 8D of I.T. Rules.

Highlight: Addition on account of alleged suppression of service value received - the addition made simply believing the Form 26AS will be an arbitrary exercise of power which cannot be sustained

Notification: Exempts intra state supply of heavy water and nuclear fuels from DAE to NPCIL

Notification: Seeks to amend notification No. 12/2017-UTT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017

Notification: Seeks to amend notification No. 11/2017- UTT(R) to reduce CGST rate on specified supplies of Works Contract Services

Highlight: Liability to pay duty on import of software - Though no authorization was given by the appellant to DHL, it is an undisputed position that the software has, in fact, been ordered by the appellant and have been delivered to them by DHL - the appellant is to be considered as the importer



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