Customs Tariff 

CHAPTER 17
Sugars and sugar confectionery

Note:

1. This Chapter does not cover:

(a) Sugar confectionery containing cocoa (heading No. 18.06);

(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading No. 29.40; or

(c) Medicaments or other products of Chapter 30.

Sub-heading Note:
For the purposes of sub-headings Nos. 1701.11 and 1701.12, "raw sugar" means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5 degrees.

 

Duty Structure

Education Cess
Higher & Secondary Education Cess