1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 0504.
2. Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103 or 2104.
Sub-Heading Notes
- For the purpose of sub-heading 1602 10, the expression "homogenised preparations" means preparations of meat offal or blood, finely homogenised, put up for sales as infant food or for dietetic purposes in containers of 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 contains a small quantity of visible pieces of meat or offal. This sub-heading takes precedence over all other sub-headings of heading 1602.
- The fish, crustaceans, molluscs and other aquatic invertebrates specified in the sub-headings 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.[Substituted by Finance Act 2011]
ITC(HS) Import Policy Conditions of This Chapter
(1) Import of all live-stock products shall be subject to a sanitary import permit to be issued by Department of Animal Husbandry, Dairying & Fisheries, Government of India, as per Section 3A of Live-Stock Importation Act, 1898, as incorporated by Live Stock Importation (Amendment) Act, 2001 (Act No. 28 of 2001, 29th August, 2001), or as amended from time to time. [Condition(1) inserted by 18-Ntfn(RE)/11.06.2013]
Other Notes : Year 2010
HS Classification Changes in Year 2007 - changes not found in this chapter.
Additional duty - All Good in this chapter - NIL (Ref. Central Excise
Tariff notification no. 03-Ce/01.03.206, S.no. 13
Educational 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 - changes not found in this chapter.
A Additional duty - All Good in this chapter - NIL (Ref. Central Excise
Tariff notification no. 03-Ce/01.03.206, S.no. 13
Educational 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 - changes not found in this chapter.
Additional duty - All Good in this chapter - NIL
Educational 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 - changes not found in this chapter.
Additional duty - All Good in this chapter - NIL
Educational Cess - 2%+1% on the aggregate of excise and customs duties
applicable on all goods in this chapter.
Other Notes : 2006
a. Additional duty : additional duty on all goods in chapter 16 --Nil,
ref. Central Excise Notification No. 03-CE/01.03.2006.
b. 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.