APPENDIX 37B
LIST OF IMPORT ITEMS NOT ALLOWED UNDER PROMOTIONAL SCHEMES UNDER CHAPTER 3, UNLESS OTHERWISE SPECIFIED.
| Sl.No. | Name of the Product |
| 01 | Garlic, Peas and all other Vegetables with a Duty of more than 30% under Chapter 7 of ITC (HS) Classification of Export and Import items. |
| 02 | Coconut, Areca Nut, Oranges, Lemon, Fresh Grapes, Apple and Pears and all other fruits with a Duty of more than 30% under Chapter 8 of ITC (HS) Classification of Export and Import items. |
| 03 | All Spices with a Duty of more than 30% under Chapter 9 of ITC (HS) Classification of Export and Import items (except Cloves) |
| 04 | Tea, Coffee and Pepper as per Chapter 9 of ITC (HS) Classification of Export and Import items. |
| 05 | All Oil Seeds under Chapter 12 of ITC (HS) Classification of Export and Import items. |
| 06 | Natural Rubber as per Chapter 40 of ITC (HS) Classification of Export and Import items. |
| 07 | Capital Goods
(i) General-purpose agricultural tractors above 25 HP and upto 75 HP.
(ii) Stationary Diesel Engines.
(iii) Irrigation pumps.
(iv) Threshers for cereals.
(v) Combine harvesters suitable only for wheat and paddy crops.
(vi) Animal driven implements.
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