Reference by Customs Tariff Notification No : 21/01.03.2002 (S.No.39)

Lactose

All goods falling under Sub-Heading 1702.

Basic Customs Duty : 25

Central Excise Tariff Schedule(CET) :

Additional duty :
a) Palmyra sugar - Nil,
b) Other sugar - 16%
c) Preparation of other sugars - 16%
d) Plain sugar syrups, artificial honey, caramel - 16%
Add 2%+1% on above for Education Cess

MRP Bases Assessment : Valauation for the purpose of additional duty in this headings in case of preparation of sugar and sugar syrups is based on MRP (Maximum Retail Price) declaration on the package.

Sugar in this heading is also liable to Cess of Rs. 14 per quintal under the Sugar Cess Act 1982 ( 3 of 1982).

Bureau of Indian Standard (BIS) Licence - Required for Caramel (Plain), Caramel (ammonia process), Caramel (ammonia Sulphate process)