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Customs Import Duty Chapter Notes Chapter Note 23

Note:

1.: Heading No. 23.09 include produced of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetables or animals materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.

"SUBHEADING NOTE"

1. For the purpose of sub-heading 2306.41, the expression "low erucic acid rape or colza seeds" means seeds as defined in SUBHEADING NOTE 1 to Chapter 12."

(Subheading Note 1 has been inserted vide Finance Bill, 2001-02)

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