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Notes


Chapter Notes (ITC-HS import)

1. This Chapter does not cover:


  •  Roasted malt put up as coffee substitutes (headings 0901 or 2101);

  •  Prepared flours, groats, meals or starches of heading 1901;

  • Corn flakes or other products of heading 1904;

  • Vegetables, prepared or preserved, or headings 2001, 2004 or 2005;

  • Pharmaceutical products (Chapter 30); or

  • 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:



    1. a starch content (determined by the modified Ewers polarimetric method)
      exceeding that indicated in Column (2); and

    2. an ash content (after deduction of any added minerals) not exceeding that
      indicated in Column (3). Otherwise, they fall in heading 2302.



    However, germ of cereals, whole, rolled, flaked or ground, is always classified
    in heading 1104.



    (B) Products falling in this Chapter under the above provisions shall be
    classified in heading 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 1103 or 1104







































    Cereal Starch Ash Rate of passage through a sieve with an content content
    aperture of
                                                        micrometers                micrometers

                                                         (microns)                      (microns)
                                                         
    315                                   500         
    (1)                       (2)         (3)       (4)                                   ( 5)
    Wheat and rye 45%    2.5%      80%                                 ---
    Barley                45%      3%      80%                                  ---
    Oats                  45%       5%       80%                                 ---
    Maize (corn)     45%       2%        ---                                  90%                     90%
    and grain soghum
    Rice                 45%       1.6%     80%        ---
    Buckwheat     45%          4%       80%      ---



     

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    What is New?

    Date: 16-02-2026
    Notification No. 21/2026-- Customs (N.T.)
    Amendment to Notification No. 77/2023-Customs (N.T.) dated 20.10.2023 - Revision of AIR of duty drawback of Gold jewellery and silver jewellery/articles.

    Date: 10-02-2026
    NOTIFICATION No. 03/2026-Customs (ADD)
    Seeks to continue levy of anti-dumping duty on "Toluene Di-Isocyanate (TDI)" for 5 years pursuant to Sunset Review Final Findings issued by DGTR.

    Date: 06-02-2026
    Notification No. 19 /2026 - CUSTOMS (N.T.)
    Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

    Date: 05-02-2026
    Notification No. 18 /2026 - CUSTOMS (N.T.)
    Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

    Date: 03-02-2026
    Notification No. 17 /2026 - CUSTOMS (N.T.)
    Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

    Date: 03-02-2026
    CORRIGENDUM
    Corrigendum to Tariff Notification No. 16/2026-Customs (N.T.) dated 2nd February, 2026

    Date: 02-02-2026
    Notification No. 16 /2026 - CUSTOMS (N.T.)
    Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

    Date: 01-02-2026
    Notification No. 01/2026-Customs
    Seeks to amend five notifications, in order to extend their validity for a further period of two years till 31st March 2028 and make amendments in notification No. 25/2002-Customs, dated the 1st March, 2002 and notification No. 36/2024-Customs, dated the 23rd July, 2024

    Date: 01-02-2026
    Notification No. 03/2026-Customs
    Seeks to further amend notification No. 11/2018-Customs, dated the 2nd February, 2018 and notification No.11/2021-Customs,dated the 1st February, 2021 to revise Social Welfare Surcharge (SWS) and Agricultural Infrastructure Development Cess (AIDC) applicable on certain items

    Date: 01-02-2026
    Notification No. 02/2026-Central Excise
    Seeks to (i) exempt value of Biogas/ Compressed Biogas contained in blended CNG along with appropriate GST paid on it, from the value of such blended CNG for the purpose of calculation of Central Excise duty on such blended CNG and (ii) to defer implementation of levy ofadditional duty of Rs 2 per litre on unblended diesel till 31st March 2028



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