LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS Notes : 1. Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading does not apply to : (a) Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading 1704); (b) Malt extract (heading 1901); (c ) Extracts of coffee, tea mate (heading 2101); (d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22); (a) Camphor, glycyrrhizin or other products of heading 2914 or 2938; (b) Concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 2939); (c) Medicaments of heading 3003 or 3004 or blood grouping reagents (heading 3006); (d) Tanning or dyeing extracts (heading 3201 or 3203); (e) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solution of essential oils or preparation based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or (j) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001). ______________________________________________________________________________________ | Exim Code | Item Description | Policy | Policy Conditions | ______________________________________________________________________________________ | 1301 | Lac; natural gums, resins, gum-resins and oleoresins (for example, Balsams) | 1301 10 | Lac: | | | 1301 10 10 | Shellac | Free | | 1301 10 20 | Seed lac | Free | | 1301 10 30 | Stick lac | Free | | 1301 10 40 | Dewaxed and decolourised lac | Free | | 1301 10 50 | Bleached lac | Free | | 1301 10 60 | Gasket lac | Free | | 1301 10 70 | Button lac | Free | | 1301 10 80 | Garnet lac | Free | | 1301 10 90 | Other | Free | | 1301 20 00 | Gum Arabic | Free | | | | | | 1301 90 | Other: Natural gum: | | | 1301 90 11 | Asian gum | Free | | 1301 90 12 | African gum | Free | | 1301 90 13 | Asafoetida | Free | | 1301 90 14 | Benjamin Ras | Free | | 1301 90 15 | Benjamin Cowrie | Free | | 1301 90 16 | Karaya gum (Indian Tragacanth) Hastab | Free | | 1301 90 17 | Tragacanth (adraganth) | Free | | 1301 90 18 | Storax | Free | | 1301 90 19 | Other Resins: | Free | | 1301 90 21 | Copal | Free | | 1301 90 22 | Dammar batu | Free | | 1301 90 29 | Other Gum Resins: | Free | | 1301 90 31 | Myrrh | Free | | 1301 90 32 | Oilbanum or frankincense | Free | | 1301 90 33 | Mastic gum | Free | | 1301 90 34 | Xanthium gum | Free | | 1301 90 39 | Other Oleoresins: | Free | | 1301 90 41 | Of Seeds | Free | | 1301 90 42 | Of Fruits | Free | | 1301 90 43 | Of Leaves | Free | | 1301 90 44 | Of spices | Free | | 1301 90 45 | Of Flowers | Free | | 1301 90 46 | Of Roots | Free | | 1301 90 49 | Other | Free | | ______________________________________________________________________________________ | 1302 | Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products Vegetable saps and extracts : | 1302 11 00 | Opium | Restricted | | 1302 12 00 | Of liquorice | Free | | 1302 13 00 | Of hops | Free | | 1302 14 00 | Of pyrethrum or of the roots of plants containing rotenone | Free | | 1302 19 | Other: Extracts: | | | 1302 19 11 | Of Belladona | Free | | 1302 19 12 | Of Cascara sagrada | Free | | 1302 19 13 | Of nux vomica | Free | | 1302 19 14 | Of ginseng (including powder) | Free | | 1302 19 15 | Of agarose | Free | | 1302 19 16 | Of neem | Free | | 1302 19 17 | Of gymnema | Free | | 1302 19 18 | Of garacinia or gambodge | Free | | 1302 19 19 | Other | Free | | 1302 19 20 | Cashew shell liquid (CNSL) crude | Free | | 1302 19 30 | Purified and distilled CNSL (Cardanol) | Free | | 1302 19 90 | Other | Free | | 1302 20 00 | Pectic substances, pectinates and pectates Mucilages and thickeners, whether or not modified, derived from vegetable products : | Free | | 1302 31 00 | Agar-agar | Free | | 1302 32 | Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds: | | | 1302 32 10 | Guar meal | Free | | 1302 32 20 | Guar-gum refined split | Free | | 1302 32 30 | Guargum treated and pulverised | Free | | 1302 32 40 | Kappa Carrageenan | Free | | 1302 32 90 | Other | Free | | 1302 39 00 | Other | Free | | ______________________________________________________________________________________ | |