Chapter 22
(Section IV:- Prepared foodstuffs; Beverages and vinegar; tobacco and manufactured tobacco substitutes)

Notes:

1. This Chapter does not cover alcoholic liquors for human consumption.

2. In relation to waters, including natural or artificial mineral waters of heading Nos. 22.01 and waters, including mineral waters of heading No. 22.02 processes, such as filtration, purification or any other process or anyone or more of these processes, labelling or re-labelling 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 "manufacture".

3. In this Chapter, "brand name", means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.

(Please refer NTF. NO. 16/2003-CE(N.T.), DT. 12/03/2003)