1. This Chapter does not cover :
a. Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8, or 11;
b. 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 (Chapter 16);
c. bakers' wares and other products of heading 1905; or
d. Homogenized composite food preparations of heading 2104.
2. Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806).
3. Headings 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1(a).
4. Tomato juice the dry weight content of which is 7% or more is to be classified in heading 2002.
5. For the purpose of heading 2007, the expression “obtained by cooking” means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.
6. For the purpose of heading 2009, the expression “juices, unfermented and not containing added spirit” means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol.
[ Old- c. Homogenized composite food preparations of heading 2104.]
Sub-Heading Notes
- For the purpose of 2005 10, the expression "homogenised preparations" means preparations of vegetables, finely homogenised, put up for retail sales as infant food or for dietetic purpose, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purpose. These preparation may contain a small quantity of visible pieces of vegetables. Sub-heading 2005 10 takes precedence over all other sub-headings of heading 2005.
- For the purpose of 2007 10, the expression "homogenised preparations" means preparations of fruit, finely homogenised, put up for retail sales as infant food or for dietetic purpose, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purpose. These preparation may contain a small quantity of visible pieces of fruit. Sub-heading 2007 10 takes precedence over all other sub-headings of heading 2007.
- For the purpose of sub-headings 2009 12, 2009 21, 2009 31, 2009 41, 2009 61 and 2009 71, the expression "Brix value" means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage source content 62 obtained from a refractometer, at a temparature of 20 degree or corrected for 20 degree if the reading is made at a different temperature.
Other Notes : Year 2010
HS Classification Changes in Year 2007 - Hs codes 20059000 and 20091900 and their entries substituted by finance act, 2006.
Additional duty - additional duty on goods in this chapter by central excise tariff schedule heading 2001. (Reference S.No. of 22 of Notification CE-03/01.03.2006.).
Non tariff Barriers (NTBs) - Prevention of Food Adulteration (PFA) Act applicable for foods standard and Packaging requirements.
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 - Hs codes 20059000 and 20091900 and their entries substituted by finance act, 2006.
Additional duty - additional duty on goods in this chapter by central excise tariff schedule heading 2001. (Reference S.No. of 22 of Notification CE-03/01.03.2006.).
Non tariff Barriers (NTBs) - Prevention of Food Adulteration (PFA) Act applicable for foods standard and Packaging requirements.
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 - Hs codes 20059000 and 20091900 and their entries substituted by finance act, 2006.
Additional duty - additional duty on goods in this chapter by central excise tariff schedule heading 2001. (Reference S.No. of 22 of Notification CE-03/01.03.2006.).
Non tariff Barriers (NTBs) - Prevention of Food Adulteration (PFA) Act applicable for foods standard and Packaging requirements.
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 - Hs codes 20059000 and 20091900 and their entries substituted by finance act, 2006.
Additional duty - additional duty on goods in this chapter by central excise tariff schedule heading 2001. (Reference S.No. of 22 of Notification CE-03/01.03.2006.).
Non tariff Barriers (NTBs) - Prevention of Food Adulteration (PFA) Act applicable for foods standard and Packaging requirements.
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 by Central Excise Tariff Schedule heading 20.01 read with Sl. No. 22 of Central Excise Notification 03-CE/01.03.2006.
b. Non Tariff Barriers (NTBs) : Food standards and packaging requirements under PFA (Prevention of Food Adulteration) Act applicable.
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.