CHAPTER 8

Edible fruit and nuts; peel of citrus fruit or melons

NOTES

1. This Chapter does not cover :

(a) inedible nuts or fruits; or

(b) betel nut product known as “Supari” of tariff item 2106 90 30.

(Above Note No. 1 has been substituted vide Union Budget 2009-2010 - Finance Bill)

[OLD-
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 corresponding 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 [OLD- e.g. ], by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate);
(b) to improve or maintain their appearance (for example [OLD- e.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.

(In above clauses (a) & (b) the letters "for example" has been substituted vide Union Budget 2006-2007 -Finance Bill - With effect from the 01/01/2007)