Chapter 21(Section IV:- Prepared foodstuffs; Beverages and vinegar; tobacco and manufactured tobacco substitutes)Notes:1. This Chapter does not cover :
(a) Yeast put up as a medicament or other products of Chapter 30;
(b) Prepared enzymes of Chapter 35.
2. For the purposes of heading No. 21.04, the expression "homogenised composite food preparations" means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservtition or other purposes.
3. In this Chapter, "Pan masala" means any preparation containing betel-nuts and any one or more of the following ingredients, namely:-
(i)lime; and
(ii)kattha (catechu),
but not tobacco, whether or not containing any other ingredients, such as cardamom, copra and menthol;
4. In this Chapter "Betel nut powder known as supari" means any preparation containing betel nuts but not containing anyone or more of the following ingredients, namely lime, katha (catechu) and tobacco, whether or not containing any other ingredients, such as cardamom, copra and menthol.
5. Sub-heading No. 2108.10, inter alia, includes preparations for lemonades or other beverages, consisting, for example, of; flavoured or coloured syrup, syrup flavoured with an added concentrated extract, syrup flavoured with fruit juice and intended for use in the manufacture of aerated water, such as in automatic vending machines.
6. For the purpose of sub-hea~ing No. 2108.20, the expression "Sharbat" means any non-alcoholic sweetened beverage or syrup containing not less that 10% fruit juice or flavoured with non-fruit flavours, such as rose, khus, kewara but not including aerated preparations.
7. In relation to products of this Chapter, labelling or re-labelling 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".
8. 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.
9. Heading No. 21.08, inter alia, includes:
(a) Protein concentrates and textured protein substances;
(b) Preparations for use, either directly or after processing (such as cooking; dissolving or boiling in water, milk or other liquids), for human consumption;
(c) Preparations consisting wholly or partly of foodstuffs, used in the making of beverages or food preparations for human consumption;
(d) Powders for table cream, jellies, ice creams and similar preparations, whether or not sweetened;
(e) Flavouring powders for making beverages, whether or not sweetened; (f) peanut butter;
(g) Preparations consisting of tea or coffee and milk powder, sugar and any other added ingredients;
(h) Preparations (for example, tablets) consisting of saccharin and a food- stuff, such as lactose, used for sweetening purposes;
(i) Pre-cooked rice cooked either fully or partially and their dehydrates; and
(j) Preparations for lemonades or other beverages, consisting, for exam- ple, of flavoured or coloured syrups, syrup flavoured with an added concentrated extract, syrup flavoured with fruit juices and concentrated fruit juice with added ingredients.
10. Sub-heading Nos. 2108.91 and 2108.99 include sweet meats commonly known as misthans or mithai or by any other name. They also include products commonly known as namkeens, mixtures, bhujia, chabena or by any other name. Such products remain classified in these sub-headings irrespective of the nature of their ingredients.
[Above Chapter has been amended vide Budget 2001-2002]
(Please refer NTF. NO. 16/2003-CE(N.T.), DT. 12/03/2003)