No.   | HS Code   | Description of Product   | Product Specific Rule (PSR)   | 
			
				1.   | Chapter 1   | Live animals.   | WO   | 
			
				2.   | Chapter 2   | Meat and edible meat offal.   | WO   | 
			
				3.   | Chapter 3   | Fish and crustaceans, molluscs and other aquatic invertebrates.   | WO   | 
			
				4.   | Chapter 4   | Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included.    | WO    | 
			
				5.   | Chapter 5   | Products of animal origin, not elsewhere specified or included.   | WO   | 
			
				6.   | Chapter 6   | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.   | WO   | 
			
				7.   | Chapter 7   | Edible vegetables and certain roots and tubers.   | WO   | 
			
				8.   | Ex Chapter 8   | Edible fruit and nuts; peel of citrus fruits or melons.   | WO   | 
			
				9.   |  080132   | -- Shelled (Cashew kernel)   | CTSH   | 
			
				10.   | Chapter 9   | Coffee, tea, maté and spices.   | CTSH + VA 40%    | 
			
				11.   | Chapter 10   | Cereals.   | WO   | 
			
				12.   | Chapter 11   | Products of the milling industry; malt; starches; insulin; wheat gluten.   | CTH + VA 40%   | 
			
				13.   | Chapter 12   | Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.  | WO   | 
			
				14.   | Ex Chapter 13   | Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)   | WO   | 
			
				15.   | 1302   | Vegetable saps and extracts   | CTH + VA 40%   | 
			
				16.   | Chapter 14   | Vegetable plaiting materials; vegetable products not elsewhere specified or included.   | WO   | 
			
				17.   | Chapter 15   | Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.   | CTSH +VA 40%   | 
			
				18.   | Chapter 16   | Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates.   | CTH+VA 40%    | 
			
				19.   | Ex Chapter 17   | Sugars and sugar confectionery.   | WO   | 
			
				20.   | 1701   | Cane or beet sugar   | CTSH + VA 40%    | 
			
				21.   | 1702   | Other sugars   | CTSH + VA 40%   | 
			
				22.   | 1704   | Sugar confectionery   | CTH + VA 40%   | 
			
				23.   | Ex Chapter 18   | Cocoa and cocoa preparations   | WO   | 
			
				24.   | 1803   | Cocoa paste, whether or not defatted.   | CTH + VA 40 %    | 
			
				25.   | 1804   | Cocoa butter, fat and oil   | CTH + VA 40 %    | 
			
				26.   | 1805   | Cocoa powder, not containing added sugar or other sweetening matter.   | CTH + VA 40%    | 
			
				27.   | 1806   | Chocolate and other food preparations containing cocoa.   | CTSH + VA 40%    | 
			
				28.   | Chapter 19   | Preparations of cereals, flour, starch or milk; pastrycooks' products.   | CTH + VA 40%   | 
			
				29.   | Ex Chapter 20   | Preparations of vegetables, fruit, nuts or other parts of plants.   | CC + VA 40 %   | 
			
				30.   | 2007-2009   | Jams, Fruit Jellies, Marmalades, fruit or nut purees/pastes, other fruit/nut preparations, fruit juices etc   | CTH +VA 40%   | 
			
				31.   | Chapter 21   | Miscellaneous edible preparations.   | CTH+ VA 40%    | 
			
				32.   | Ex Chapter 22   | Beverages, spirits and vinegar   | WO   | 
			
				33.   | 2201, 2202,  Ex2206, 2209   | Non-alcoholic beverages and vinegar   | CTH + VA 40%   | 
			
				34.   | Ex 2207, Ex 2208   | Undenatured ethyl alcohol for medical use    | CTH + VA 40%   | 
			
				35.   | Chapter 23   | Residues and waste from the food industries; prepared animal fodder.   | CC + VA 40%   | 
			
				36.   | 2308,2309   | Vegetable materials/ waste used as animal feed, preparations of a kind used in animal feeding   | CTH +VA 40%   | 
			
				37.   | Chapter 24   | Tobacco and manufactured tobacco substitutes.   | WO   | 
			
				38.   | Chapter 25   | Salt; sulphur; earths and stone; plastering materials, lime and cement.   | CTSH + VA 40%    | 
			
				39.   | Chapter 26   | Ores, slag and ash.   | CTSH + VA 40%    | 
			
				40.   | Chapter 27   | Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.   | CTSH + VA 40%    | 
			
				41.   | Chapter 28   | Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes.   | CTSH + VA 40%    | 
			
				42.   | Chapter 29   | Organic chemicals.   | CTSH + VA 40%    | 
			
				43.   | Chapter 30   | Pharmaceutical products.   | CTSH + VA 40%   | 
			
				44.   | Chapter 31   | Fertilisers.   | CTSH + VA 40%   | 
			
				45.   | Chapter 32   | Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks.   | CTSH + VA 40%   | 
			
				46.   | Chapter 33   | Essential oils and resinoids; perfumery, cosmetic or toilet preparations.   | CTSH + VA 40%    | 
			
				47.   | Chapter 34   | Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes" and dental preparations with a basis of plaster.  | CTSH + VA 40 %    | 
			
				48.   | Chapter 35   | Albuminoidal substances; modified starches; glues; enzymes.   | CTSH + VA 40%    | 
			
				49.   | Chapter 36   | Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.   | CTSH + VA 40%    | 
			
				50.   | Chapter 37   | Photographic or cinematographic goods.   | CTSH + VA 40%    | 
			
				51.   | Chapter 38   | Miscellaneous chemical products.   | CTSH + VA 40%    | 
			
				52.   | Chapter 39   | Plastics and articles thereof.   | CTSH + VA 40% VA   | 
			
				53.   | Ex Chapter 40   | Rubber and articles thereof.   | CTSH + VA 40%    | 
			
				54.   | 400110   | - Natural rubber latex, whether or not pre-vulcanised   | WO   | 
			
				55.   | 400121   | -- Smoked sheets   | WO   | 
			
				56.   | 400122   | -- Technically specified natural rubber (TSNR)   | WO   | 
			
				57.   | 400129   | Other (Natural rubber, balata, guttapercha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip, other than smoked sheets and TSNR)   | WO   | 
			
				58.   | Chapter 41   | Raw hides and skins (other than furskins) and leather.   | CTSH + VA 40%    | 
			
				59.   | Chapter 42   | Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut).  | CTH + VA 40%    | 
			
				60.   | Chapter 43   | Furskins and artificial fur; manufactures thereof.   | CTH + VA 40%    | 
			
				61.   | Chapter 44   | Wood and articles of wood; wood charcoal.   | CTSH + VA 40%    | 
			
				62.   | Chapter 45   | Cork and articles of cork.   | CTH + VA 40%    | 
			
				63.   | Chapter 46   | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork.   | CTSH + VA 40%   | 
			
				64.   | Chapter 47   | Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard.   | CTSH + VA 40%    | 
			
				65.   | Chapter 48   | Paper and paperboard; articles of paper pulp, of paper or of paperboard.   | CTSH + VA 40%    | 
			
				66.   | Chapter 49   | Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans.   | CTSH + VA 40%    | 
			
				67.   | Chapter 50   | Silk.   | CTSH + VA 40%    | 
			
				68.   | Chapter 51   | Wool, fine or coarse animal hair; horsehair yarn and woven fabric   | CTSH + VA 40%   | 
			
				69.   | Ex Chapter 52   | Cotton   | CTSH + VA 40%    | 
			
				70.   | 5201   | Cotton, not carded or combed.   | WO   | 
			
				71.   | 5202   | Cotton waste (including yarn waste and garnetted stock).   | WO   | 
			
				72.   | 5203   | Cotton, carded or combed.   | WO   | 
			
				73.   | 5204   | Cotton sewing thread, whether or not put up for retail sale.   | WO   | 
			
				74.   | Chapter 53   | Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn   | CTSH + VA 40%   | 
			
				75.   | Chapter 54   | Man-made filaments   | CTSH + VA 40%    | 
			
				76.   | Chapter 55   | Man-made staple fibres   | CTSH + VA 40%    | 
			
				77.   | Chapter 56   | Wadding, felt and non wovens; special yarns; twine; cordage, ropes and cables and articles thereof   | CTH + VA 40%   | 
			
				78.   | Chapter 57   | Carpets and other textile floor coverings   | CTH + VA 40%   | 
			
				79.   | Chapter 58   | Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery   | CTH + VA 40%   | 
			
				80.   | Chapter 59   | Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use   | CTH + VA 40%   | 
			
				81.   | Chapter 60    | Knitted or crocheted fabrics   | CTH + VA 40%   | 
			
				82.   | Chapter 61   | Articles of apparel and clothing accessories, knitted or crocheted    | CTH + VA 40%    | 
			
				83.   | Chapter 62   | Articles of apparel and clothing accessories, not knitted or crocheted    | CTH + VA 40%   | 
			
				84.   | Chapter 63   | Other made-up textile articles; sets; worn clothing and worn textile articles; rags   | CTH + VA 40%   | 
			
				85.   | Chapter 64   | Footwear, gaiters and the like; parts of such articles   | CTH + VA 40%   | 
			
				86.   | Chapter 65   | Headgear and parts thereof   | CTH + VA 40%   | 
			
				87.   | Chapter 66   | Umbrellas, sun umbrellas, walkingsticks, seat-sticks, whips, ridingcrops, and parts thereof   | CTSH + VA 40%   | 
			
				88.   | Chapter 67   | Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair   | CTSH + VA 40%   | 
			
				89.   | Chapter 68   | Articles of stone, plaster, cement, asbestos, mica or similar materials   | CTSH + VA 40%   | 
			
				90.   | Chapter 69   | Ceramic products   | CTSH + VA 40%   | 
			
				91.   | Chapter 70   | Glass and glassware   | CTSH + VA 40%   | 
			
				92.   | Ex Chapter 71   | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin    | CTSH + VA 40%   | 
			
				93.   | 7102   | Diamonds   | CTSH + VA 6%    | 
			
				100.   | Ex711311   | Silver Filigree work (plain)   | CTSH + 3.5% VA   | 
			
				101.   | Ex711311   | Silver Jewellery set with gems (studded)   | CTSH + 6%VA    | 
			
				102.   | Ex711311   | Other articles of silver jewellery (plain)   | CTSH +6% VA    | 
			
				103.   | Ex711311   | Parts of plain silver jewellery   | CTSH + 3.5%VA   | 
			
				104.   | Ex711319   | Jewellery of gold unset   | CTSH + 3.5% VA   | 
			
				105.   | Ex711319   | Jewellery of gold set with pearls   | CTSH +6% VA    | 
			
				106.   | Ex711319   | Jewellery of gold set with diamonds   | CTSH +7% VA    | 
			
				107.   | Ex711319   | Jewellery of gold set with precious and semi- precious stones other than diamonds   | CTSH + 6% VA    | 
			
				108.   | Ex711319   | Jewellery of platinum unset   | CTSH + 3.5% VA   | 
			
				109.   | Ex711319   | Parts of plain gold jewellery    | CTSH +3.5%VA   | 
			
				110.   | Ex711319   | Articles of other precious metal   | CTSH + 3.5%VA   | 
			
				111.   | Ex Chapter 72   | Iron and steel   | CTSH + VA 40%   | 
			
				112.   | 7206-7229   | Iron & Steel   |  Melt and Pour in the Parties    | 
			
				113.   | Chapter 73   | Articles of iron or steel   | CTSH + VA 40%    | 
			
				114.   | Ex Chapter 74   | Copper and articles thereof   | CTSH + VA 40%   | 
			
				115.   | 740710    | Bars, rods and profiles of refined copper   | (Melt, cast and rolled) or (CTSH + VA 40%)   | 
			
				116.   | 740811,  740819   | Wire of refined copper   | (Melt, cast and rolled) or (CTSH + VA 40%)   | 
			
				117.   | Chapter 75   | Nickel and articles thereof   | CTSH + VA 40%   | 
			
				118.   | Chapter 76   | Aluminium and articles thereof   | CTSH + VA 45%    | 
			
				119.   | Chapter 78   | Lead and articles thereof   | CTSH + VA 40%   | 
			
				120.   | Chapter 79   | Zinc and articles thereof   | CTSH + VA 40%   | 
			
				121.   | Chapter 80   | Tin and articles thereof   | CTSH + VA 40%   | 
			
				122.   | Chapter 81   | Other base metals; cermets; articles thereof   | CTSH + VA 40%   | 
			
				123.   | Chapter 82   | Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal   | CTSH + VA 40%   | 
			
				124.   | Chapter 83   | Miscellaneous articles of base metal   | CTSH + VA 40%   | 
			
				125.   | Chapter 84   | Nuclear reactors, boilers, machinery and mechanical appliances; parts  thereof except for   | CTH + VA 40%    | 
			
				126.   | Chapter 85   | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles   | CTH + VA 40%    | 
			
				127.   | Chapter 86   | Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds   | CTSH + VA 40%   | 
			
				128.   | Ex Chapter 87   | Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof   | CTH + VA 45%    | 
			
				129.   | 8716   | Trailers and Semi-Trailers   | CTSH + VA 40%   | 
			
				130.   | Chapter 88   | Aircraft, spacecraft, and parts thereof   | CTSH + VA 40%   | 
			
				131.   | Chapter 89   | Ships, boats and floating structures   | CTSH + VA 40%   | 
			
				132.   | Chapter 90   | Optical, photographic, cinematographic, measuring, checking, precision, medical or  surgical instruments and apparatus; parts and accessories thereof  | CTSH + VA 40%   | 
			
				133.   | Chapter 91   | Clocks and watches and parts thereof   |   CTSH + VA 40%   | 
			
				134.   | Chapter 92   | Musical instruments; parts and  accessories of such articles   | CTH + VA 40%   | 
			
				135.   | Chapter 93   | Arms and ammunition; parts and accessories thereof   | CTH + VA 40%   | 
			
				136.   | Chapter 94   | Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings   | CTH + VA 40%   | 
			
				137.   | Chapter 95   | Toys, games and sports requisites; parts and accessories thereof   | CTH + VA 40%   | 
			
				138.   | Chapter 96   | Miscellaneous manufactured articles   | CTSH + VA 40%   | 
			
				139.   | Chapter 97   | Works of art, collectors’ pieces and antiques   | CTSH + VA 40%   |