Eximkey - India Export Import Policy 2004 2013 Exim Policy

Notes:

1.
This Chapter does not cover:
    (a) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7,8,or 11;

    (b) Food preparations containing more than 20% by weight of sausage meat, meat offal, blood, fish or scrustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); or

    (c) Homogenised composite food preparations of heading No.21.04.

2.
Heading Nos.20.07 and 20.08 do not apply to fruit jeellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading No.17.04) or chocolate confectionery (heading No.18.06).
3.
Heading Nos.20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or heading No. 11.05 or 11.06 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1(a).
4.
Tomato juice the dry weight content of which is 7% or more is to be classified in heading No.20.02.
5.
For the purposes of heading No. 20.07, the expression "obtained by cooking" means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means."
6.
For the purposes of heading No. 29.09, the expression "juices, unfermented and not containing added spirit" means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol.
Sub-heading Notes
1.
For the purposes of subheading No. 2005. 10 the expression "homogenised vegetables" means preparations of vegetables, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading No. 2005.01 takes precedence over all other sub-headings of heading No. 20.05.
2.
For the purpose of subheading No. 2007.10, the expression "homogenised preparations" means preparations of fruit, finely homogenised, put up for retail sale as infant food or for dietic purposes, in containers of a net weight content not exceeding 250g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparations for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading No.2007.10 takes precedence over all other subheadings of heading No. 20.07
3.
For the purposes of sub-headings 2009.12, 2009.21, 2009.31, 2009.41, 2009.61 and 2009.71, the expression "Brix value" means the direcr reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20 degree centigrate or corrected for 20 degree centigrate if the reading is made at a different temperature."

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