CHAPTER 4
Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specifed or included
NOTES
1. The expression "milk" means full cream milk or partially or completely skimmed milk.
2. For the purposes of heading 0405 :
(a) the term "butter" means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria;
(b) the expression "dairy spreads" means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 80% by weight.
3. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 0406 provided that they have the three following characteristics :
(a) a milkfat content, by weight of the dry matter, of 5% or more;
(b) a dry matter content, by weight, of at least 70% but not exceeding 85%; and
(c) they are moulded or capable of being moulded.
4. This Chapter does not cover :
(a) products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (heading 1702); or
(b) albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading 3502) or globulin (heading 3504).
5. In this Chapter, the expresion "unit container" means a container, whether large or small (for example, tin, can, box, jar, bottle, bag or carton, drum, barrel or canister), designed to hold a predetermined quantity or number.
6. 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 6, the words "labelling or relabelling of containers or repacking" has been substituted vide
NTF. NO. 11/2008-CE(N.T.), DT. 01/03/2008)
7. In this Chapter, "brand name" means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.
SUB-HEADING NOTES1. For the purposes of sub-heading 040410, the expression "modified whey" means products consisting of whey constituents, that is
[OLD- i.e.
], whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.
(Above sub-heading Note 1 the letters "that is" has been substituted vide Union Budget 2006-2007 -Finance Bill - With effect from the 01/01/2007)
2. For the purposes of sub-heading 0405 10, the term "butter" does not include dehydrated butter or ghee (sub-heading 0405 90).
SUPPLEMENTARY NOTEIn this Chapter, "wild animal" means wild animal as defined in the Wild Life (Protection) Act, 1972 (53 of 1972).