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.

2. For the purposes of this Chapter,—

(a) “khandsari sugar” means sugar in the manufacture of which neither a vacuum pan nor a vacuum evaporator is employed;

(b) “palmyra sugar” means sugar manufactured from the juice of the palmyra palm or from jaggery obtained by boiling the juice of the palmyra palm.

3. In relation to products of heading 1702, labelling or relabelling 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 "Manufacturer".