Chapter 4
(Section I:- Animal Products)

Notes :

1. The expression, "Milk" means full cream milk or partially or completely skimmed milk.

2. Products obtained by the concentration of whey and with the addition of milk or milk fat are to be classified as cheese in heading No. 04.03 provided that they have the three following characteristics:
(a) A milk fat content, by weight of the dry matter, of 5 per cent or more;
(b) A dry matter content, by weight, of at least 70 per cent but not exceeding 85 per cent; and
(c) they are moulded or capable of being moulded.

3. In this Chapter, the expression "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.

4. Heading No. 04.04 applies, interalia, to butter-milk, curdled milk, cream, yogurt, whey, curd, and products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit or cocoa and includes fats and oils derived from milk (e.g. milk fat, butterfat and butter oil), dehydrated butter and ghee.

5. 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".

6. 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.