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Central Excise Tariff Act, 1985 Chapter 18

Title: Cocoa and Cocoa Preparations

State: Central

Year: 1985

.....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. Tariff Item Description of goods Units Rate of duty (1) (2) (3) (4) 1801 00 00 COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED kg. 16% 1802 00 00 COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE kg. 16% 1803 COCOA PASTE, WHETHER OR NOT DEFATTED 1803 10 00 - Not defatted kg. 16% 1803 20 00 - Wholly or partly defatted kg. 16% 1804 00 00 COCOA BUTTER, FAT AND OIL kg. 16% 1805 00 00 COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER kg. 16% 1806 CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA 1806 10 00 - Cocoa powder, containing added sugar or other .....

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Central Excise Tariff (Amendment) Act, 2004 Chapter XVIII

Title: Cocoa and Cocoa Preparations

State: Central

Year: 2004

.....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'. Tariff Item Description of goods Units Rate of duty (1) 1801 00 00 COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED kg. 16% 1802 00 00 COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE kg. 16% 1803 COCOA PASTE, WHETHER OR NOT DEFATTED 1803 1000 - Not defatted kg. 16% 1803 2000 - Wholly or partly defatted kg. 16% 1804 00 00 COCOA BUTTER, FAT AND OIL kg. 16% 1805 00 00 COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER kg. 16% 1806 CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA 18061000 - Cocoa powder, containing added sugar or other sweetening matter kg. 16% 18062000 - Other preparations in blocks, slabs or bars weighing more than 2 kg. or in liquid, paste, powder, granular or other bulk form in.....

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Customs Tariff Act 1975 Chapter 18

Title: Cocoa and Cocoa Preparations

State: Central

Year: 1975

CHAPTER 18 COCOA AND COCOA PREPARATIONS NOTES 1. This Chapter does not cover the preparations of headings 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004. 2. Heading 1806 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa. Tariff Item Description of goods Unit Rate of duty Std. Prefnl. Areas (1) (2) (3) (4) (5) 1801 00 00 Cocoa beans, whole or broken, raw or roasted kg. 30% - 1802 00 00 Cocoa shells, husks, skins and other cocoa waste kg. 30% - 1803 Cocoa paste, whether or not defatted: 1803 10 00 - Not defatted kg. 30% - 1803 20 00 - Wholly or partly defatted kg. 30% - 1804 00 00 Cocoa butter, fat and oil kg. 30% - 1805 00 00

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Customs Tariff (Amendment) Act, 2003 Chapter XVIII

Title: Cocoa and Cocoa Preparations

State: Central

Year: 2003

CHAPTER 18 COCOA AND COCOA PREPARATIONS NOTES 1. This Chapter does not cover the preparations of heading 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004. 2. Heading 1806 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa. Tariff Item Description of Goods Unit Rate of Duty Standard Preferential Areas (1) (2) (3) (4) (5) 1801 00 00 COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED kg. 30% - 1802 00 00 COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE kg. 30% 1803 COCOA PASTE, WHETHER OR NOT DEFATTED 1803 1000 - Not defatted kg. 30% - 1803 20 00 - Wholly or partly defatted kg. 30% - 1804 00 00 COCOA BUTTER, FAT AND OIL kg. 30% - 1805 00 00 COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER kg. 30% - 1806 CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA 1806 1000 - Cocoa powder, containing added sugar or oth

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Central Excise Tariff Act, 1985 Chapter 19

Title: Preparations of Cereals, Four, Starch or Milk; Pastrycooks Products

State: Central

Year: 1985

.....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'. Tariff Item Description of goods Unit Rate of duty (1) (2) (3) (4) 1901 MALT EXTRACT; FOOD PREPARATIONS OF FLOUR, GROATS, MEAL, STARCH OR MALT EXTRACT, NOT CONTAINING COCOA OR CONTAINING LESS THAN 40% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED; FOOD PREPARATIONS OF GOODS OF HEADINGS 0401 TO 0404, NOT CONTAINING COCOA OR CONTAINING LESS THAN 5% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED 1901 10 - Preparations for infant use, put up for retail sale: 1901 10 10 --- Malted milk (including powder) kg. Nil 1901 10 90 --- Other kg. Nil 1901 20 00 - Mixes and doughs for the preparation of bakers' wares of heading 1905 kg. .....

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Central Excise Tariff (Amendment) Act, 2004 Chapter XIX

Title: Preparations of Cereals, Flour, Starch or Milk; Pastrycooks Products

State: Central

Year: 2004

.....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'. Tariff Item Description of goods Unit Rate of duty (1) (2) (3) (4) 1901 MALT EXTRACT; FOOD PREPARATIONS OF FLOUR, GROATS, MEAL, STARCH OR MALT EXTRACT, NOT CONTAINING COCOA OR CONTAINING LESS THAN 40% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED; FOOD PREPARATIONS OF GOODS OF HEADINGS 0401 TO 0404, NOT CONTAINING COCOA OR CONTAINING LESS THAN 5% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED 190110 Preparations for infant use, put up for retail sale: 19011010 -- --Malted milk (including powder) kg. Nil 1901 1090 -- --Other kg. Nil 19012000 - Mixes and doughs for the preparation of bakers' wares of heading 1905 kg. 16% 190190 - Other: 19019010 -- -Malt extract kg. 16% 19019090 .....

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Customs Tariff Act 1975 Chapter 19

Title: Preparations of Cereals, Flour, Starch or Milk; Pastrycooks Products

State: Central

Year: 1975

..... Prefnl. Areas (1) (2) (3) (4) (5) 1901 - Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included - - - 1901 10 - Preparations for infant use, put up for retail sale: - - - 1901 10 10 --- Malted milk (including powder) kg. 50% - 1901 10 90 --- Other kg. 50% - 1901 20 00 - Mixes and doughs for the preparation of bakers' wares of heading 1905 kg. 30% - 1901 90 - Other: - - - 1901 90 10 --- .....

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CUSTOMS TARIFF (AMENDMENT) ACT, 2003 Chapter XIX

Title: PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS

State: Central

Year: 2003

..... Unit Rate of duty Standard Preferential Areas (1) (2) (3) (4) (5) 1901 MALT EXTRACT; FOOD PREPARATIONS OF FLOUR, GROATS, meAL, STARCH OR MALT EXTRACT, NOT CONTAINING COCOA OR CONTAINING LESS THAN 40% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED; FOOD PREPARATIONS OF GOODS OF HEADINGS 0401 TO 0404, NOT CONTAINING COCOA OR CONTAINING LESS THAN 5% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED 1901 10 - Preparations for infant use, put up fo retail sale: 1901 10 10 -- Malted milk (including powder) kg. 50% - 1901 1090 -- Other kg. 50% - 1901 20 00 - Mixes and doughs for the preparation of bakers' wares of heading 1905 kg. 30% - 1901 90 - Other: 1901 90 10 -- Malt extract kg. 30% - 1901 9090 -- Other ke. 30% - 1902 PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHERWISE PREPARED, SUCH AS.....

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Finance Act, 1997 Complete Act

State: Central

Year: 1997

.....actually paid and the subsequent previous year or years during which the licence, for which the fee is paid, shall be in force; (ii) 'appropriate fraction' means the fraction the numerator of which is one and the denominator of which is the total number of the relevant previous years; (iii) 'payment has actually been made' means the actual payment of expenditure irrespective of the previous year in which the liability for the expenditure was incurred according to the method of accounting regularly employed by the assessee. (2) Where the licence is transferred and the proceeds of the transfer (so far as they consist of capital sums) are less than the expenditure incurred remaining unallowed, a deduction equal to such expenditure remaining unallowed, as reduced by the proceeds of the transfer, shall be allowed in respect of the previous year in which the licence is transferred. (3) Where the whole or any part of the licence is transferred and the proceeds of the transfer (so far as they consist of capital sums) exceed the amount of the expenditure incurred remaining unallowed, so much of the excess as does not exceed the difference between the expenditure incurred to obtain the.....

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Finance Act, 1995 Complete Act

State: Central

Year: 1995

.....by virtue of holding a capital asset, being a share or any other security within the meaning of clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 (hereinafter in this clause referred to as the financial asset), the assessee" (A) becomes entitled to subscribe to any additional financial asset; or (B) is allotted any additional financial asset without any payment. then, subject to the provisions of sub-clauses (i) and (ii) of clause (b)"; (ii) after sub-clause (iii), the following sub-clause shall be inserted, namely :" '(iiia) in relation to the financial asset allotted to the assessee without any payment and on the basis of holding of any other financial asset, shall be taken to be nil in the case of such assessee"; SECTION 15: INSERTION OF NEW SECTION 80DDA After section 80DD of the Income-tax Act, the following section shall be inserted, with effect from the 1st day of April, 1996, namely :" '80DDA. Deduction in respect of deposit made for maintenance of handicapped dependant." (1) In computing the total income of an assessee who is resident in India, being an individual or a Hindu undivided family, there shall be deducted, in accordance with and.....

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