Indian ITC-HS · Tariff Item (8-digit)

HSN Code 23099090

- Other EXEMPTION NOTIFICATIONS Exemption to castor oil cake falling under item 23 06 9017. [Notfn. No. 113/03-Cus dt. 22.7.2003 as amended by 129/03, 151/03, 169/03, 180/03,45/04, 50/04, 58/04, 87/04, 16/07, 118/07, 12/23, 07/24] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with sub-section (6) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts castor oil cake falling under item 23 06 9027 of the First Schedule to the said Customs Tariff Act, when manufactured from indigenous castor oil seeds on indigenous plant and machinery by a unit in special economic zone, which was in existence prior to the 1st day of November, 2000 and brought to domestic tariff area in accordance with the provisions of the Special Economic Zones Act, 2005 (28 of 2005) and the Special Economic Zones Rules, 2006, from the whole of the duty of customs leviable thereon under the said First Schedule and the additional duty, if any, leviable thereon under section 3 of the said Customs Tariff Act, "Provided that exemption contained in this notification shall not apply in the cases where castor oil cake falling under item 23069017 and castor de-oiled cake falling under item 230690 27 of the First Schedule to the said Customs Tariff Act are manufactured out of inputs on which duty drawback or benefit under Duty Entitlement Passbook (DEPB) schemes or any other export benefit as admissible under the Foreign Trade Policy has been availed of either by the unit in special economic zone or by the supplier of inputs, as the case may be." 2. This notification shall come into force on and from the 11th day of May, 2004. 3. Nothing contained in this notification shall have effect after the 1[31st March, 2026]. Explanation- For the purposes of this notification 'Special Economic Zone' means Special Economic Zone as notified under section 4 of the Special Economic Zones Act, 2005 (28 of 2005). For Anti-dumping duty on vitamin AD 500/100 falling under Chapter 23 or 29 originating in or 3 exported from the European Union and Singapore - see Notifn. No. 53/02-Cus. dt. 21.5.2002 under Chapter 29. For Anti-dumping duty on choline chloride falling under sub-heading 2309.90 originating in or exported from People's Republic of China and the European Union - see Notfn. No. 5/02-Cus. dt. 1 Substituted by Notification No. 38/2024, dated 23.07.2024. 14.1.2002 under Chapter 29.