CHAPTER 19

Preparations of cereals, flour, starch or milk; pastrycooks’ products

NOTES

1. This Chapter does not cover :

(a) except in the case of stuffed products of heading 1902, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(b) biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or
(c) medicaments or other products of Chapter 30.

2. For the purposes of heading 1901:

(a) the term “groats” means cereal groats of Chapter 11;
(b) the terms “flour” and “meal” mean :
(1) cereal flour and meal of Chapter 11, and
(2) flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 0712), of potatoes (heading 1105) or of dried leguminous vegetables (heading 1106).

3. Heading 1904 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or completely coated [OLD- coated ] with chocolate or other food preparations containing cocoa of heading 1806 (heading 1806).

(In Note 3 the words "completely coated" has been substituted vide Union Budget 2006-2007 -Finance Bill - With effect from the 01/01/2007)

4. For the purposes of heading 1904, the expression “otherwise prepared” means prepared or processed to an extent beyond that provided for in the headings of, or Notes to, Chapter 10 or 11.

5. In relation to products of this Chapter, labelling or relabelling of containers or repacking [OLD- labelling or relabelling of containers and repacking ] from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to ‘manufacture’.

(In note 5, the words "labelling or relabelling of containers or repacking" has been substituted vide NTF. NO. 11/2008-CE(N.T.), DT. 01/03/2008)