1. This chapter does not cover inedible nuts or fruits.
2. Chilled fruits and nuts are to be classified in the same heading 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 (e.g. by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate);
(b) To improve or maintain their appearance (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.
Other notes : Year 2010
HS Classification Changes in Year 2007 - HS codes 08025000, 08054000 and 08103000 and their entries amended by finance Act 2006.
Additional Duty - NIL by the Excise Tariff Schedule sub heading 0801.
Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Other notes : Year 2009
HS Classification Changes in Year 2007 - HS codes 08025000, 08054000 and 08103000 and their entries amended by finance Act 2006.
Additional Duty - NIL by the Excise Tariff Schedule sub heading 0801.
Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Other notes : Year 2008
HS Classification Changes in Year 2007 - HS codes 08025000, 08054000 and 08103000 and their entries amended by finance Act 2006.
Additional Duty - NIL by the Excise Tariff Schedule sub heading 0801.
Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Other notes : Year 2007
HS Classification Changes in Year 2007 - HS codes 08025000, 08054000 and 08103000 and their entries amended by finance Act 2006.
Additional duty - NIL by the Excise Tariff Schedule sub heading 0801.
Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Other Notes : 2006
a. Additional Duty : Nil, by Central Excise Tariff Schedule Heading 08.01.
b. Almond duty history : Effective duty on almonds converted from specific to ad valorem duty on 40 percent on 01.03.97 with a ceilling of Rs. 55 per kg for almonds in shell and Rs. 100 per kg. For almonds shelled due to WTO binding. Duty reduced to Rs. 55/kg. Rs. 50/kg. Rs. 100/kg. Rs. 95/kg. In subheading 0802.11 and 0802.12 respectively by finance Act 1997. previous to this the duty was Rs. 30 per kg./Rs. 25 per kg on "almond in hard sell: and Rs. 60 per/kg. Rs. 50 per kg on "Almond in soft shell" under subheading 0802.11; duty in 0802.11
amended to Rs. 44 per kg/Rs. 39 per kg under sub heading 0802.11 by 120/16.05.94.
Education Cess : EC of two percent on the aggregate of excise and customs duties under Section 91(1) of Finance Act 2004 applicable on all goods in this chapter.