Eximkey - India Export Import Policy 2004 2013 Exim Policy
Excise Excise Duty Chapter Notes Chapter Note 3
Chapter 3

(Section I:- Animal Products)

Notes:

1. This Chapter does not cover :
(a) Meat of marine mammals (Chapter 2);
(b) Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals and pellets of fish or of crustaceans, molluscs or -: other aquatic invertebrates, unfit for human consumption (Chapter ... 23); or
(c) Caviar or caviar substitutes prepared from fish eggs (Chapter 16).

2. This Chapter covers products, which are chilled, frozen and salted, in brine, dried or smoked but not otherwise prepared and crustaceans, in shell, simply boiled in water .

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