Title : Coffee, Tea, Mate and Spices
State : Central
Year : 2003
CHAPTER 9 COFFEE, TEA, MATE AND SPICES NOTES 1. Mixtures of the products of headings 0904 to 0910 are to be classified as follows: (a) mixtures of two or more of the products of the same heading are to be classified in that heading; (b) mixtures of two or more of the products of different headings are to be classified in heading 0910. The addition of other substances to the products of headings 0904 to 0910 [or to the mixtures referred to in paragraph (a) or (b) above] shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those heading. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 2103. 2. This Chapter does not..... View Complete Act List Judgments citing this sectionTitle : Cereals
State : Central
Year : 2003
CEREALS NOTES 1. (a) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk. (b) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 1006. 2. Heading 1005 does not cover sweet corn (Chapter 7). SUB-HEADING NOTE The term "Durum wheat" means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species. Tariff Item Description of goods Unit Rate of duty Standard Preferential Areas (1) ..... View Complete Act List Judgments citing this sectionTitle : Lac; Gums, Resins and Other Vegetable Saps and Extracts
State : Central
Year : 2003
CHAPTER 13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS NOTE Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading does not apply to: (a) liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading 1704); (b) malt extract (heading 1901); (c) extracts of coffee, tea or mate (heading 2101); (d) vegetable saps or extracts constituting alcoholic beverages (Chapter 22); (e) camphor, glycyrrhizin or other products of heading 2914 or 2938; (f) concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 2939); (g) medicaments of heading 3003 or 3004 or blood - grouping reagents (heading 3006); (h) tanning or..... View Complete Act List Judgments citing this sectionTitle : Preparations of Meat, Offish or of Crustaceans, Molluscs or Other Aquatic Invertebrates
State : Central
Year : 2003
CHAPTER 16 PREPARATIONS OF MEAT, OFFISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES NOTES 1. This Chapter does not cover MEAT, MEAT offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 0504. 2. Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, MEAT, MEAT offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902..... View Complete Act List Judgments citing this sectionTitle : Sugars and Sugar Confectionery
State : Central
Year : 2003
CHAPTER 17 SUGARS AND SUGAR CONFECTIONERY NOTE 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. SUB-HEADING NOTE 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. Tariff Item Description of goods Unit Rate of duty Standard Preferential Areas (1) (2) (3) (4) (5) 1701 CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM -..... View Complete Act List Judgments citing this sectionTitle : 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..... View Complete Act List Judgments citing this sectionTitle : Beverages, Spirits and Vinegar
State : Central
Year : 2003
CHAPTER 22 Beverages, spirits and vinegar NOTES 1. This Chapter does not cover: (a) products falling thereunder (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103); (b) sea water (heading 2501); (c) distilled or conductivity water or water of similar purity (heading 2851); (d) acetic acid of concentration exceeding 10 % by weight of acetic acid (heading 2915); (e) medicaments of heading 3003 or 3004; or (f) perfumery or toilet preparations (Chapter 33). 2. For the purposes of this Chapter and of Chapters 20 and 21, the "alcoholic strength by volume" shall be determined at a temperature of 20 C. 3. For the purposes of heading 2202, the term "nonalcoholic beverages" means..... View Complete Act List Judgments citing this sectionTitle : Tobacco and Manufactured Tobacco Substitutes
State : Central
Year : 2003
CHAPTER 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES NOTE This Chapter does not cover medicinal cigarettes (Chapter 30). SUPPLEMENTRY NOTES For the purposes of this Chapter: (1) "tobacco" means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth. (2) "cut-tobacco" means the prepared or processed cut-to-size tobacco which is generally blended or moisturised to a desired extent for use in the manufacture of machine -rolled cigarettes. (3) "smoking mixtures for pipes and cigarettes" of sub-heading 240310 does not cover "Gudaku". Tariff Item Description of goods Unit Rate of duty ..... View Complete Act List Judgments citing this sectionTitle : Ores, Slag and Ash
State : Central
Year : 2003
CHAPTER 26 ORES, SLAG AND ASH NOTES 1. This Chapter does not cover: (a) slag or similar industrial waste prepared as macadam (heading 2517); (b) natural magnesium carbonate (magnesite), whether or not calcined (heading 2519); (c) sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 2710); (d) basic slag of Chapter 31; (e) slag wool, rock wool or similar mineral wools (heading 6806); (f) waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 7112); or (g) copper, nickel or cobalt mattes produced by any process of smelting (Section XV). 2. For the purposes of headings 2601..... View Complete Act List Judgments citing this sectionTitle : Mineral Fuels, Mineral Oils and Products of their Distillation; Bituminous Substances; Mineral Waxes
State : Central
Year : 2003
CHAPTER 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES NOTES 1. This Chapter does not cover: (a) separate chemically defined organic compounds other than pure methane and propane which are to be classified in heading 2711; (b) medicaments of heading 3003 or 3004; or (c) mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805. 2. References in heading 2710 to "petroleum oils and oils obtained from bituminous minerals" include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents. ..... View Complete Act List Judgments citing this section