Heading No.	H.S. Code	Description	CD	CBT	IC	Remarks	SUQ
23.01		Flour, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves.
	2301.10	- Flours, meals and pellets, of meat or meat offal; greaves	Nil	5	13		Kg
	2301.20	- Flour, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates	Nil	5	13		Kg
23.02		Bran, sharps and other resideues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants.
	2302.10	- Of maize (corn)	Nil	5	13		Kg
	2302.20	- Of rice	Nil	5	13		Kg
	2302.30	- Of wheat	Nil	5	13		Kg
	2302.40	- Of other cereals	Nil	5	13		Kg
	2302.50	- Of leguminous plants	Nil	5	13		Kg
23.03		Residues of starch manufacture and similar residues, beetpulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the from of pellets.
	2303.10	- Residues of starch manufacture and similar residues	Nil	5	13		Kg
	2303.20	- Beet-pulp, bagasse and other waste of sugar manufacture	Nil	5	13		Kg
	2303.30	- Brewing or distilling dregs and waste	Nil	5	13		Kg
23.04	2304.00	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil.	Nil	5	13		Kg
23.05	2305.00	Oil- cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil.	Nil	5	13		kg

Heading No.	H.S. Code	Description	CD	CBT	IC	Remarks	SUQ
23.06		Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading No. 23.04 or 23.05.
	2306.10	- Of cotton seeds	Nil	5	13		Kg
	2306.20	- Of linseed	Nil	5	13		Kg
	2306.30	- Of sunflower seeds	Nil	5	13		Kg
	2306.40	- Of rape or colza seeds	Nil	5	13		Kg
	2306.50	- Of coconut or copra	Nil	5	13		Kg
	2306.60	- Of palm nuts or kernels	Nil	5	13		Kg
	2306.70	- Of maize (corn) germ	Nil	5	13		Kg
	2306.90	- Other	Nil	5	13		Kg
23.07	2307.00	Wine less; argol.	30	90	0		Kg
23.08		Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included.
	2308.10	- Acorns and horse-chestnuts	10	5	13		Kg
	2308.90	- Other	10	5	13		Kg
23.09		Preparations of a kind used in animal feeding.
	2309.10	- Dog or cat food, put up for retail sale	Nil	5	13		Kg
	2309.90	- Other	Nil	5	13		kg