Chapter 17
(Section IV:- Prepared foodstuffs; Beverages and vinegar; tobacco and manufactured tobacco substitutes)

Notes:

1. This Chapter does not cover :
(a) Sugar confectionery containing cocoa of Chapter 18;
(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) and other products of Chapter 29; or
(c) Medicaments and other products of Chapter 30.

2. For the purposes of sub-heading Nos. 1701.10, 1701.20, 1701.31 and 1701.39, Sugar means any form of sugar in which the sucrose content, if expressed as a percentage of the material dried to constant weight at loS°C would be more than 90.

3. For the purposes of this Chapter, -
(a) "khandsari sugar" means sugar in the manufacture of which neither a vacuum pan nor a vacuum evaporator is employed;
(b) "palmyra sugar" means sugar manufactured from the juice of the pal- myra palm or from jaggery obtained by boiling the juice of the palmyra palm.

4. In relation to the products of heading No. 17.02, labelling or relabelling of containers and repacking from bulk packs toretail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to “manufacture”.

(Note NO. 4 has been inserted vide Budget 2002-2003.)