भारत सरकार
Government of India
वित्त मंत्रालय
Ministry of Finance
राजस्व विभाग
Department of Revenue
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National Assessment Centre (NAC)

Central Board of Indirect Taxes & Customs

Department of Revenue, Ministry of Finance, Government of India

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🚀 Welcome to the National Assessment Centre Portal. Access Legal Decisions, Advisories, and MOM Repositories.
🧭 NAC 1 — Primary Products
National Assessment Centre for Primary Products under CBIC
Leadership

Convenor:
Pr. Chief Commissioner of Customs / Chief Commissioner of Customs, Kolkata

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Description of Goods Covered

Facilitates assessment for agricultural produce, live animals, food products, and essential mineral ores (Chapters 01–26).

CTH / HSN Details
Gr. 1A (CTH Chapter 01–05)Live animals; meat; fish; dairy produce; animal products.
Gr. 1B (CTH Chapter 06–14)Live plants; vegetables; fruits; cereals; oil seeds.
Gr. 1C (CTH Chapter 15)Animal or vegetable fats and oils.
Gr. 1D (CTH Chapter 16–21)Prepared foodstuffs (meat, fish, sugar, cocoa, etc.).
Gr. 1E (CTH Chapter 22)Beverages, spirits and vinegar.
Gr. 1F (CTH Chapter 23)Food industry residues and animal fodder.
Gr. 1G (CTH Chapter 24)Tobacco and manufactured tobacco substitutes.
Gr. 1H (CTH Chapter 25)Salt; sulphur; earths and stone; lime and cement.
Gr. 1I (CTH Chapter 26)Ores, slag and ash.