CHAPTER 23

 NOTE

1.  Heading No. 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included,
obtained by processing vegetable or animal materials to such an extent that they have lost the essential
characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such
processing.

HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

23.01

Flours, etc, of meat, fish, etc, unfit for human cosumption; greaves

2301.1000.00

Flours, meals and pellets, of meat or meat offal; greaves

10

5

2301.2000.00

Flours, meals and pellets, of fish, crustaceans, molluscs or other aquatic
invertebrates

10

5

23.02

Brans, sharps and other residues, derived from working of ceareals, etc

2302.1000.00

Bran, sharps and other residues of maize (corn)

10

5

2302.3000.00

Bran, sharps and other residues of wheat

10

5

2302.4000.00

Bran, sharps and other residues of other cereals

10

5

2302.5000.00

Bran, sharps and other residues of leguminous plants

10

5

23.03

Residues of starch manufacture, beet-pulp, etc, brewing dregs and
waste

2303.1000.00

Residues of starch manufacture and similar residues

10

5

2303.2000.00

Beetpulp, bagasse and other waste of sugar manufacture

10

5

2303.3000.00

Brewing or distilling dregs and waste

10

5

23.04

Oil-cake and other solid residues, of soya-bean

2304.0000.00

.

10

5

23.05

Oil-cake and other solid residues, of ground-nut

2305.0000.00

.

10

5

23.06

Oil-cake and other solid residues, of vegetable fats

2306.1000.00

Oilcake and other solid residues, resulting from the extraction of oil from
cotton seeds

10

5

2306.2000.00

Oilcake and other solid residues, resulting from the extraction of oil from
linseed

10

5

2306.3000.00

Oilcake and solid residues, resulting from the extraction of oil from
sunflower seeds

10

5

2306.4100.00

Oilcake and residues, from the extraction of oil from low erucic acid
rape/colza seeds

10

5

2306.4900.00

Oilcake and residues, from the extraction of oil from other erucic acid
rape/colza seed

10

5

2306.5000.00

Oilcake and residues, from the extraction of oil from of coconut or copra

10

5

2306.6000.00

Oilcake and residues, from the extraction of oil from of palm nuts or
kernels

10

5

2306.9000.00

Other oil cakes & residues, resulting from extraction of other vegetable
fats and oils

10

5

23.07

Wine lees; argol

2307.0000.00

.

10

5

23.08

Vegetable materials, waste, residues, etc, used in animal feeding

2308.0000.00

.. used in animal feeding, not specified.

10

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

23.09

Preparations of a kind used in animal feeding

2309.1000.00

Dog or cat food, put up for retail sale

20

5

2309.9010.00

Preparations containing added vitamins

5

5

2309.9090.00

.

10

5