Chapter 11(Section II:- Vegetable Products)Notes:1. This Chapter does not cover :
(a) Roasted maltputup as coffee substitutes (Heading No. 09.01 or21.01);
(b) Prepared flours, 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;
(e) Pharmaceutical products (Chapter 30); or
(f) Starches having the character of perfumery , cosmetic or toilet preparations (Chapter 33).
2. Products from the milling of cereals listed below fall in this Chapter, if they have, by weight on the dry product, with a starch content exceeding 45 per cent and an ash content (after deduction of any added minerals) not exceeding that indicated in the list :-
| Cereals | Ash Contents |
| 1)Wheat and rye | 2.3% |
| 2)Barley | 3% |
| 3)Oats | 5% |
| 4)Maize(Corn)and grain sorghum | 2% |
| 5)Rice | 1.6% |
| 6)Buck Wheat | 4% |
Otherwise, they fall in Chapter 23.
3. In relation to the products of heading No. 11.03 labelling or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to "manufacturer".
( Note 3 inserted vide Finance Bill 2003-2004)