1. This Chapter does not cover :
(a) Except in the case of stuffed products of heading 1902, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Ch.16);
(b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or
(c ) Medicaments or other products of Chapter 30.
2. For the purpose of heading 1901:
(a) The term “groats” means cereal groats of Chapter 11;
(b) The terms “Flour” and meal means :
(1) Cereal Flour and meal of Chapter 11, and
(2) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 0712), of potatoes (heading 1105) or of dried leguminous vegetables (heading 1106).
3. Heading 1904 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or coated with chocolate or other food preparations containing cocoa of heading 1806 (heading 1806).
4. For the purposes of heading 1904, the expression “otherwise prepared” means prepared or processed to an extent beyond that provided for in the Headings of or Notes to Chapter.10 or 11.
Other Notes : Year 2010
HS Classification Changes in Year 2007 - In this chapter note no 3 mentioned
word "coated" , the words "completely coated" has been substituted by finance Act, 2006.
MRP Based Assessment - MRP bases assessment applies I this chapter, valuation
for the purpose of additional duty in this chapter based on MRP (Maximum Retail Price) declaration on the package.
Education Cess- 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Other Notes : Year 2009
HS Classification Changes in Year 2007 - In this chapter note no 3 mentioned word "coated" , the words "completely coated" has been substituted by finance Act, 2006.
MRP Based Assessment - MRP bases assessment applies I this chapter, valuation
for the purpose of additional duty in this chapter based on MRP (Maximum Retail Price) declaration on the package.
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 this chapter note no 3 mentioned word "coated" , the words "completely coated" has been substituted by finance Act, 2006.
MRP Based Assessment - MRP bases assessment applies I this chapter, valuation
for the purpose of additional duty in this chapter based on MRP (Maximum Retail Price) declaration on the package.
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 this chapter note no 3 mentioned word "coated" , the words "completely coated" has been substituted by finance Act, 2006.
MRP Based Assessment - MRP bases assessment applies I this chapter, valuation
for the purpose of additional duty in this chapter based on MRP (Maximum Retail Price) declaration on the package.
Education Cess- 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Other Notes : Year 2006
MRP Based Assessment applies in this chapter : Valuation for the purpose of additional duty in this heading based on MRP (Maximum Retail Price) declaration on the package.
Education Cess : EC of 25 on the aggregate of excise and customs duties under section91(1) of Finance Act 2004 applicable on all goods in this Chapter.