1 This Chapter does not cover
(a) Roasted malt put up as coffee substitutes (heading No. 0901 or 2101);
(b) Prepared flours, meals or starches of heading No. 1901
( c) Corn flakes or other products of heading No. 1904;
(d) Vegetables, prepared or preserved, of heading No. 2001, 2004 or 2005;
(e) Pharmaceuticals products (Chapter 30); or;
(f) Starches having the character of perfumery, cosmetic or toilet
preparations (Chapter 33)
2(A) Products from the milling of the cereals listed in the table below
fall in this Chapter if they have, by weight on the dry product:
(a) a starch content (determined by the modified Ewers polarimetric
method) exceeding that indicated in Column (2); and;
(b) an ash content (after deduction of any added minerals) not exceeding
that indicated in Column (3). Otherwise, they fall in heading No. 2302.
However germ of cereals, whole, rolled, flaked or ground is always
classified in heading No. 1104.
(B) Product falling in this Chapter under the above provisions shall be
classified in heading No. 1101 or 1102 if the percentage passing through a
woven metal wire cloth sieve with the aperture indicated in Column (4) or
(5) is not less, by weight, than that shown against the cereal concerned.
Otherwise, they fall in heading No. 1103 or 1104.
|
|
|
Rate of passage through a sieve
with an aperture of |
Cereal |
Starch Content |
Ash Content |
315 micro meters (microns) |
500 micro meters (microns) |
Wheat and rye |
45% |
2.5% |
80% |
- |
Barley |
45% |
3.0% |
80% |
- |
Oats |
45% |
5.0% |
80% |
- |
Maize (corn) and grain sorghum |
45% |
2.0% |
- |
90% |
Rice |
45% |
1.6% |
80% |
- |
Buckwheat |
45% |
4.0% |
80% |
- |
3 For the purpose of heading No. 11.03, the terms "groats" and "meal"
mean products obtained by the fragmentation of cereal grains, of which:
(a) in the case of maize (corn) products, at least 95% by weight passes
through a woven metal wire cloth sieve with an aperture of 2 mm;
(b) in the case of other cereal product, at least 95% by weight passes
through a woven metal wire cloth sieve with an aperture of 1.25 mm.
Other Notes : Year 2009
HS Classification Changes in Year 2007 - in sub-Heading 1102 and Hs code
11023000 and the entries relating thereto has been omitted.
Additional duty - In this Chapter other than Malt and starches - NIL,
Malt 16%, Starches-16% Sub Heading 11.01 to 11.06 are correspond to central
Excise tariff Schedule Sub-Heading 1101.00
Education Cess - 2%+1% on the aggregate of excise and customs duties
applicable on all goods in this chapter.
Other Notes : Year 2008
HS Classification Changes in Year 2007 - in sub-Heading 1102 and Hs code
11023000 and the entries relating thereto has been omitted.
Additional duty - In this Chapter other than Malt and starches - NIL,
Malt 16%, Starches-16% Sub Heading 11.01 to 11.06 are correspond to central
Excise tariff Schedule Sub-Heading 1101.00
Education Cess - 2%+1% on the aggregate of excise and customs duties
applicable on all goods in this chapter.
Other Notes : Year 2007
HS Classification Changes in Year 2007 - in sub-Heading 1102 and Hs code
11023000 and the entries relating thereto has been omitted.
Additional duty - In this Chapter other than Malt and starches - NIL,
Malt 16%, Starches-16%.
Education Cess - 2%+1% on the aggregate of excise and customs duties
applicable on all goods in this chapter.
Other Notes : Year 2006
a. Additional Duty : On goods in this chapter other than the Malt and
Starches-Nil, Malt -16%, Starches - 165 (Ref.-Central Excise Tariff
Schedule). Heading 11.01 to 11.06 correspondend to Central Excise Tariff
schedule sub heading 1101.00. Non Tariff Barriers (NTBs) : No visible Non
Tariff Barriers in this chapter.
Education Cess : EC of 2% on the aggregate of excise and customs duties
under Section 91(1) of Finance Act 2004 application on all goods in this
chapter.