CHAPTER–13

LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

Notes :

1. Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

The heading does not apply to :

(a) Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading 1704);

(b) Malt extract (heading 1901);

(c) Extracts of coffee, tea mate (heading 2101);

(d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);

(e) Camphor, glycyrrhizin or other products of heading 2914 or 2938;

(f) Concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 2939);

(g) Medicaments of heading 3003 or 3004 or blood grouping reagents (heading 3006);

(h) Tanning or dyeing extracts (heading 3201 or 3203);

(i) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solution of essential oils or preparation based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or

(j) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001).