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Notes


Chapter Introduction (Excise)

1. The expression “milk” means full cream milk or partially or completely
skimmed milk.



2. For the purposes of heading 0405 :



(a) the term “butter” means natural butter, whey butter or recombined butter
(fresh, salted or rancid, including canned butter) derived exclusively from
milk,with a milkfat content of 80% or more but not more than 95% by weight, a
maximum milk solids-not-fat content of 2% by weight and a maximum water content
of 16% by weight. Butter does not contain added emulsifiers, but may contain
sodium chloride, food colours, neutralising salts and cultures of harmless
lactic-acid-producing bacteria;



(b) the expression “dairy spreads” means a spreadable emulsion of the
water-in-oil type, containing milkfat as the only fat in the product, with a
milkfat content of 39% or more but less than 80% by weight.



3. Products obtained by the concentration of whey and with the addition of milk
or milkfat are to be classified as cheese in heading 0406 provided that they
have the three following characteristics :



(a) a milkfat content, by weight of the dry matter, of 5% or more;



and



(b) a dry matter content, by weight, of at least 70% but not exceeding 85%;



(c) they are moulded or capable of being moulded.



4. This Chapter does not cover :



(a) products obtained from whey, containing by weight more than 95% lactose,
expressed as anhydrous lactose calculated on the dry matter (heading

1702); or



(b) albumins (including concentrates of two or more whey proteins, containing by
weight more than 80% whey proteins, calculated on the dry matter) (heading 3502)
or globulin (heading 3504).



5. In this Chapter, the expresion "unit container" means a container, whether
large or small (for example, tin, can, box, jar, bottle, bag or carton, drum,
barrel or canister), designed to hold a predetermined quantity or number.



6. In relation to products of this Chapter, labeling or relabelling of
containers and repacking from bulk packs to retail packs or the adoption of any
other treatment to render the product marketable to the consumer, shall amount
to 'manufacture'.



7. In this Chapter, "brand name" means a brand name, whether registered or not,
that is to say, a name or a mark, such as a symbol, monogram, label, signature
or invented words or any writing which is used in relation to a product, for the
purpose of indicating, or so as to indicate, a connection in the course of trade
between the product and some person using such name or mark with or without any
indication of the identity of that person.

 

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What is New?

Date: 28-02-2025
Notification No. 12/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

Date: 14-02-2025
Notification No. 10/2025-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

Date: 13-02-2025
Notification No. 14/2025-Customs
Seeks to amend Notification 11/2021-Customs dated 01.02.2021 to amend AIDC rate on Bourbon whiskey

Date: 11-02-2025
NOTIFICATION No. 09/2025–Central Tax
Seeks to bring rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 in to force

Date: 03-02-2025
[F. No. CBIC-190354/236/2021-TRU]
Corrigendum to Notification No. 50 of 2024 Customs, dated the 30th December, 2024.

Date: 01-02-2025
Notification No. 13/2025-Customs
Seeks to further amend notification No. 153/94-Customs dated the 13 th July, 1994.

Date: 01-02-2025
Notification No. 12/2025-Customs
Seeks to further amend notification No. 19/2019 dated 06 th July 2019.

Date: 01-02-2025
Notification No. 11/2025 – Customs
Seeks to further amend notification No. 25/2002-Customs, dated the 1st March, 2002 so as to add capital goods to the already existing list of capital goods exempted from basic customs duty for manufacture of lithium-ion battery of mobile phones and electrically operated vehicles.

Date: 01-02-2025
Notification No. 09/2025-Customs
Seeks to further amend notification No. 16/2017-Customs, dated the 20 th April, 2017 so to exempt certain drugs for supply under Patient Assistance Programme run by specified pharmaceutical companies.

Date: 01-02-2025
Notification No. 07/2025-Customs
Seeks to further amend notification No. 11/2018-Customs dated 02 th February, 2018 so as to exempt specified goods from the whole of levy of Social Welfare Surcharge.



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