CHAPTER 10

Cereals NOTES :

1. (A) [OLD(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) [OLD(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.

(Note 1 has been amended vide Finance Bill 2006 w.e.f. from 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 interspecific crossing of Triticum durum which have the same number (28) of chromosomes as that species.

Presented by eximkey.com