Section Text
1. This Chapter does not cover:
(a) sugar confectionery containing cocoa (heading 1806);
(b) chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; or
(c) medicaments or other products of Chapter 30.
2. For the purposes of this Chapter,--
(a) "khandsari sugar" means sugar in the manufacture of which neither a vacuum pan nor a vacuum evaporator is employed;
(b) "palmyra sugar" means sugar manufactured from the juice of the palmyra palm or from jaggery obtained by boiling the juice of the palmyra palm.
3. In relation to products of heading 1702, labelling or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'.
SUB-HEADING NOTES1. For the purposes of sub-headings 1701 11 and 1701 12, "raw sugar" means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5 degree.
2. For the purposes of sub-heading 1701 11 or 1701 12 or 1701 91, "sugar" means any form of sugar in which the sucrose content, if expressed as a percentage of the material dried to constant weight at 105 C would be more than 90.
| Tariff Item | Description of goods | Unit | Rate of duty |
| (1) | (2) | (3) | (4) |
| 1701 | CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM | ||
| Raw sugar not containing added flavouring or colouring matter: | |||
| 170111 | -- -Cane sugar: | ||
| 17011110 | -- --Cane jaggery | kg. | 16% |
| 17011120 | -- --Khandasari sugar | kg. | Nil |
| 17011190 | -- --Other | kg. | 16% |
| 1701 1200 | - -Beet sugar | kg. | 16% |
| - Other: | |||
| 17019100 | - Refined sugar containing added flavouring or colouring matter | kg. | 16% |
| 170199 | - -Other: | ||
| 17019910 | -- --Sugar cubes | kg. | 16% |
| 17019990 | -- --Other | kg. | 16% |
| 1702 | OTHER SUGARS, INCLUDING CHEMICALLY PURE LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE, IN SOLID FORM; SUGAR SYRUPS NOT CONTAINING ADDED FLAVOURING OR COLOURING MATTER; | ||
| ARTIFICIAL HONEY, WHETHER OR NOT MIXED WITH NATURAL HONEY; CARAMEL | |||
| - Lactose and lactose syrup: | |||
| 170211 | -- -Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter: | ||
| 17021110 | -- -In solid form | kg. | 16% |
| 17021190 | -- -Other | kg. | 16% |
| 170219 | - Other: | ||
| 1702 1910 | -- -In solid form | kg. | 16% |
| 17021990 | -- -Other | kg. | 16% |
| 170220 | - Maple sugar and maple syrup: | ||
| 17022010 | -- -In solid form | kg. | 16% |
| 17022090 | -- -Other | kg. | 16% |
| 170230 | Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose: | ||
| 1702 3010 | -- -Glucose, liquid | kg. | 16% |
| 1702 3020 | -- -Glucose, solid | kg. | 16% |
| -- Dextrose: | |||
| 1702 3031 | -- -In solid form | kg. | 16% |
| 1702 3039 | -- Other | kg. | 16% |
| 170240 | Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar: | ||
| 17024010 | -- -Glucose, liquid | kg. | 16% |
| 17024020 | -- -Glucose, solid | kg. | 16% |
| -- Dextrose: | |||
| 17024031 | -- -In solid form | kg. | 16% |
| 17024039 | -- Other | kg. | 16% |
| 1702 5000 | - Chemically pure fructose | kg. | 16% |
| 170260 | - Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar: | ||
| 1702 6010 | -- -In solid form | kg. | 16% |
| 1702 6090 | -- -Other | kg. | 16% |
| 170290 | - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose: | ||
| 1702 9010 | -- -Palmyra sugar | kg. | Nil |
| 1702 9020 | -- -Chemically pure maltose | kg. | 16% |
| 1702 9030 | -- -Artificial honey, whether or not mixed with natural honey | kg. | 16% |
| 1702 9040 | -- -Caramel | kg. | 16% |
| 1702 9050 | -- -Insulin syrup | kg. | 16% |
| 1702 9090 | -- -Other | kg. | 16% |
| 1703 | MOLASSES RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR | ||
| 1703 1000 | - Cane molasses | kg. | Rs. 1000 per tonne |
| 1703 90 | - Other: | ||
| 1703 9010 | -- -Molasses, edible | kg. | Rs. 1000 per tonne |
| 1703 9090 | -- -Other | kg. | Rs. 1000 per tonne |
| 1704 | SUGAR CONFECTIONERY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA | ||
| 17041000 | - Chewing gum, whether or not sugar coated | kg. | 16% |
| 170490 | - Other: | ||
| 1704 9010 | -- -Jelly confectionery | kg. | 16% |
| 1704 9020 | -- -Boiled sweets, whether or not filled | kg. | 16% |
| 1704 9030 | -- -Toffees, caramels and similar sweets | kg. | 16% |
| 1704 9090 | -- -Other | kg. | 16% |
For rates of additional duties of excise under Additional Duties of Excise (Goods of Special Importance) Act, 1957 on specified goods of this Chapter - please see Appendix I.
For effective rates of Cess on the specified goods of this Chapter please see Appendix IV.
The specified goods falling under this Chapter are assessable to duty w.r.t. Maximum Retail Price. For percentage of abatement please see Appendix V.