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:
1. 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.
2. sub-heading 1701 13 covers only cane sugar obtained without centrifugation whose content of sucrose by weight in the dry state corresponds to a polarimeter reading of 69 degree or more but less than 93 degree. The product contain only natural anhedral microcrystals, of irregular shapes, not visible to the naked eyes, which are surrounded by residues of molasses and other constituents of sugar cane.
| Education Cess |
| Higher & Secondary Education Cess |