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 1/1B — PRIMARY PRODUCTS
National Assessment Centre for Primary Products
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. 1 (CTH CHAPTER 01-15) Live Animals; Animal Products, Vegetable Products, Animal, Vegetable Or Microbial Fats And Oils And Their Cleavage Products; Prepared Edible Fats; Animal Or Vegetable Waxes
Gr. 1B (CTH CHAPTER 16-26) Prepared Foodstuffs; Beverages, Spirits And Vinegar; Tobacco And Manufactured Tobacco Substitutes; Products, Whether Or Not Containing Nicotine, Intended For Inhalation Without Combustion; Other Nicotine Containing Products Intended For The Intake Of Nicotine Into The Human Body, - Salt; Sulphur; Earths And Stone; Plastering Materials, Lime And Cement, Ores, Slag And Ash