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.
Sub-Heading Notes
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.
Other Notes : Year 2010
HS Classification Changes in Year 2007 - Hs codes 0503, 0509 and their entries omitted by Finance Act, 2006.
Tariff on WHEAT - Import duty on wheat was hiked to the WTO bound rate i.e. 100% on 1.03.2000., however the effective duty continued at 50%. The import duty on what was hiked to 50% from NIL on 1st Dec.1999 vide notification nos. 127 and 128 on 01.12.1999.
Education Cess - 2%+1% on the aggregate of excise and customs applicable on all goods in this chapter.
Other Notes : Year 2009
HS Classification Changes in Year 2007 - Hs codes 0503, 0509 and their entries omitted by Finance Act, 2006.
Tariff on WHEAT - Import duty on wheat was hiked to the WTO bound rate i.e. 100% on 1.03.2000., however the effective duty continued at 50%. The import duty on what was hiked to 50% from NIL on 1st Dec.1999 vide notification nos. 127 and 128 on 01.12.1999.
Education Cess - 2%+1% on the aggregate of excise and customs applicable on all goods in this chapter.
Other Notes : Year 2008
HS Classification Changes in Year 2007 - Hs codes 0503, 0509 and their entries omitted by Finance Act, 2006.
Tariff on WHEAT - Import duty on wheat was hiked to the WTO bound rate i.e. 100% on 1.03.2000., however the effective duty continued at 50%. The import duty on what was hiked to 50% from NIL on 1st Dec.1999 vide notification nos. 127 and 128 on 01.12.1999.
Education Cess - 2%+1% on the aggregate of excise and customs applicable on all goods in this chapter.
Other Notes : Year 2007
HS Classification Changes in Year 2007 - Hs codes 0503, 0509 and their entries omitted by Finance Act, 2006.
Tariff on WHEAT - Import duty on wheat was hiked to the WTO bound rate i.e. 100% on 1.03.2000., however the effective duty continued at 50%. The import duty on what was hiked to 50% from NIL on 1st Dec.1999 vide notification nos. 127 and 128 on 01.12.1999.
Education Cess - 2%+1% on the aggregate of excise and customs applicable on all goods in this chapter.
Other Notes : Year2006
a. Additional Duty on Cereals : The goods in this chapter are not excisable, as the corresponding chapter in the Central Excise Tariff has been dropped. Thus the additional duty will be Nil.
b. Wheat Tariff : The Import duty on wheat was hiked to WTO bound rate i.e. 100% on 01.03.2000. However, the effective duty continue at 50%. The import duty on wheat was hiked to 50 % from Nil on 1 December 1999 vide notifications Nos. 127 and 128 on 01.12.1999.
c. Education Cess : EC of 2% on the aggregate of excise and customs duties under Section 91(1) of Finance Act 2004 applicable on all goods in this chapter. Impact of EC included in Additional duty and with EC column.