1. This Chapter does not cover :
(a) Sugar confectionery containing cocoa (heading 1806);
(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; or
(c) Medicaments or other products of Chapter 30.
Other Notes : Year 2010
HS Classification Changes in Year 2007 - No Changes in this chapter Classification in ITC(HS).
EXIM Policy - Toffee classified under EXIM code- 17.04, depending on whether toffee contains cocoa or not (Reference MOC Policy circular 14(RE/07.06.99).
Education Cess - 2%+1% percent 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 - No Changes in this chapter Classification in ITC(HS).
EXIM Policy - Toffee classified under EXIM code- 17.04, depending on whether toffee contains cocoa or not (Reference MOC Policy circular 14(RE/07.06.99).
Education Cess - 2%+1% percent 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 - No Changes in this chapter Classification in ITC(HS).
EXIM Policy - Toffee classified under EXIM code- 17.04, depending on whether toffee contains cocoa or not (Reference MOC Policy circular 14(RE/07.06.99).
Education Cess - 2%+1% percent 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 - No Changes in this chapter Classification in ITC(HS).
EXIM Policy - Toffee classified under EXIM code- 17.04, depending on whether toffee contains cocoa or not (Reference MOC Policy circular 14(RE/07.06.99).
Education Cess - 2%+1% percent on the aggregate of excise and customs duties applicable on all goods in this chapter.
Other Notes : Year 2006
a. Sugar Tariff hikes and use of ECA to control Imports . Sugar duty History : Zero only withdrawn, Basic duty of five percent imposed by 15/28.04.98 and 16/28.04.98. Full exemption of countervailing duty also withdrawn by 15/28.04.98. This was followed by compulsory registration of contracts with APEDA by a Commerce Ministry notification on 1 September 1998. Basic Customs duty revised upward to 20% from 5% by amending notification 05/14.01.99. Further raised to 40% from 25% by amending notification 139/30.12.99. A notification was issued on 09 February to raise the schedule rate of sugar from 40 percent to 6 percent under the emergency power of section 8A(1) of Customs Tariff Act 1975,.
A Special cabinet approval was taken for the decision. In the Budget 2000-2001 the schedule rate was raised to 100 percent. The effective rate continues at 60 percent. Subsequently, import requirements are being met on the advance licence
duty free route. B. Classification in ITC(HS).
Exim Policy : Toffee classified under Exim Code 17.04 Depending on whether toffee contains cocoa or not (ref. MOC-pol Cir. 14 (RE)/07.06.99 c.
Education Cess : EC of 2% on the aggregate of excise and customs duties under Section 91(1) of finance Act 2004 applicable on all goods in this chapter.