Customs Tariff
CHAPTER 11
Products of the milling industry; malt;
starches; inulin; wheat gluten
Notes:
1. This Chapter does not cover:
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:(a) Roasted malt put up as coffee substitutes (Heading No. 09.01 or 21.01);(b) Prepared flours, groats, meals or starches of Heading No. 19.01;
(c) Corn flakes or other products of Heading No. 19.04;
(d) Vegetables prepared or preserved, of Heading No. 20.01, 20.04 or 20.05;
(e) Pharmaceutical products (Chapter 30); or
(f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
(B) Products falling in this Chapter under the above provisions shall be classified in Heading No. 11.01 or 11.02 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.(a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and(b) an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).
Otherwise, they fall in heading No. 23.02. However, germ of cereals, whole, rolled, flaked or ground is always classified in heading No. 11.04.
Otherwise, they fall in heading No. 11.03
or 11.04.
3. For the purposes of heading No. 11.03 the terms "groats" and "meal" mean products obtained by the fragmentation of cereal grains of which :
(a) in the case of maize (corn) products at least 95 per cent by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;
(b) in the case of other cereal products at least 95 per cent by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.
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