CHAPTER 10

Cereals

NOTES

1. (A) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.

(B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 1006.

(In note 1 (a) & (b) has been substituted vide Union Budget 2006-2007 -Finance Bill - With effect from the 01/01/2007)

2. Heading 1005 does not cover sweet corn (Chapter 7).

SUB-HEADING NOTE

The term “Durum wheat” means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.