Customs Tariff 

CHAPTER 4
Dairy produce; bird's eggs; natural honey; edible products of animal origin,
not elsewhere specified or included

Notes:

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

2. For the purposes of heading No. 04.05 :
 

(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 No. 04.06 provided that they have the three following characteristics :
(a) a milkfat content, by weight of the dry matter, of 5 per cent or more;

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

(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 No. 17.02); 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 No. 35.02) or globulins (heading No. 35.04).
 

Sub-heading Notes:

1. For the purposes of sub-heading No. 0404.10, the expression "modified whey" means products consisting of whey constituents, that is whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.

2. For the purposes of sub-heading No. 0405.10, the term "butter" does not include dehydrated butter or ghee (sub-heading No. 0405.90) 

Supplementary Note :

In this chapter," wild animal" means wild animal as defined in the Wild life (Protection) Act, 1972 (53 of 1972).

 

Duty Structure

Education Cess
Higher & Secondary Education Cess