SCHEDULE IV: LIST OF GOODS AT 5% RATE

S.        Chapter/Heading/  Description of Goods
No.       Sub-heading/ Tariff item
1. 0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304
2. 0304 Fish fillets and other fish meat (whether or not minced), frozen
3. 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
4. 0306 Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crusta- ceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption
5. 0307 Molluscs, whether in shell or not, fro- zen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in
brine; flours, meals and pellets of aquat- ic invertebra other than crustaceans, fit for human consumption
6. 0308 Aquatic invertebrates other than crus- taceans and molluscs, frozen, dried, salted or in brine; smoked aquatic inver- tebrates other than
crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption
7. 0401 Ultra High Temperature (UHT) milk
8. 0402 Milk and cream, concentrated or con- taining added sugar or other sweet- ening matter, including skimmed milk powder, milk food for babies [other than condensed milk]
9. 0403 Cream, yogurt, kephir and other fer- mented or acidified milk and cream, whether or not concentrated or contain- ing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
10. 0404 Whey, whether or not concentrated or containing added sugar or other sweet- ening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweet- ening matter, not elsewhere specified or included
11. 0406 Chena or paneer put up in unit contain- er and bearing a registered brand name
12. 0408 Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or
by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweet- ening matter.
13. 0409 Natural honey, put up in unit container
and bearing a registered brand name
14. 0410 Edible products of animal origin, not elsewhere specified or included
15. 0502 Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.

 



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