Of neem seeds
Oil-cake and solid residues from neem seed extraction
HSN 2306 90 28 (oil-cake and other solid residues from the extraction of neem seed oils) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code (IEC), bill of entry, commercial invoice, packing list. Neem-derived products intended for use as agricultural inputs or biopesticides may fall under Chapter 31 or attract scrutiny from plant quarantine authorities depending on declared end-use.
Although this tariff line is free of product-specific compliance, the declared end-use of neem cake is a live classification risk: material sold or labelled as a biopesticide or soil amendment may invite re-examination and reclassification under Chapter 31, with attendant licensing consequences. Retrospective duty recovery and detention pending re-classification are the operative risks if customs examiners find the declared use inconsistent with Chapter 23. Verify that commercial invoices and packing lists accurately reflect the product as an oil-extraction residue, not a formulated agricultural product.