Sub-Heading Notes

1. 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 polar meter reading of less than 99.5 degree.


2. Sub-heading 1701 13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69 degree or more but less than 93 degree. The product contains only natural anhedral microcrystal, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituent of sugar cane. [Sub-heading Note substituted by Finance Act 2011]