CHAPTER 8

Edible fruit and nuts; peel of citrus fruit or melons NOTES :

1. This Chapter does not cover inedible nuts or fruits.

2. Chilled fruits and nuts are to be classified in the same headings as the correspon-ding fresh fruits and nuts.

3. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes:

(a) for additional preservation or stabilisation (for example [OLDe.g.], by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate);

(b) to improve or maintain their appearance (for example [OLDe.g.], by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts.

(Note 3 has been amended vide Finance Bill 2006 w.e.f. from 01/01/2007)

EXEMPTION NOTIFICATIONS [Notfn. No. 76/13.5.2003-Cus dt. 13.5.2003].

For exemption to specified goods of chapter 8 when imported from the transitional Islamic State of Afaganistan see Notfn. No. 76/03-Cus dt. 13.5.2003.

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