Chapter 19
(Section IV:- Prepared foodstuffs; Beverages and vinegar; tobacco and manufactured tobacco substitutes)

Notes:

1. This Chapter does not cover :
(a) Biscuits or other articles made from flour or from starch, specially pre- pared for use in animal feeding (Heading No.23-02); or
(b) Medicaments or other products of Chapter 30.

2. Heading No.19.04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or coated with chocolates or other food preparations containing cocoa of Chapter 18 (Chapter 18).

3. In relation to products of this Chapter, 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" .