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Notes


Chapter Introduction (Excise)

1. This Chapter does not cover:



  1. mixed vegetables of heading 0712;

  2. roasted coffee substitutes containing coffee in any proportion (heading 0901);

  3. flavoured tea (heading 0902);

  4. spices or other products of headings 0904 to 0910;

  5. food preparations, other than the products described in heading 2103 or 2104, containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

  6. yeast put up as a medicament or other products of heading 3003 or 3004;or

  7. prepared enzymes of heading 3507.


2. Extracts of the substitutes referred to in Note 1(b) above are to be classified in heading 2101.


3. For the purposes of heading 2104, the expression “homogenised composite food preparations” means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.


4. In relation to products of this Chapter, 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 ‘manufacture’.


5. 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.


6. In relation to product of tariff item 21069030, the process of adding or mixing cardmom, copra, menthol, spices, sweetening agents or any such
ingredients other than lime, katha (catechu) or tobacco to betel nut, in any form, shall amount to "manufacture".


 

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What is New?

Date: 10-02-2026
NOTIFICATION No. 03/2026-Customs (ADD)
Seeks to continue levy of anti-dumping duty on "Toluene Di-Isocyanate (TDI)" for 5 years pursuant to Sunset Review Final Findings issued by DGTR.

Date: 06-02-2026
Notification No. 19 /2026 - CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 05-02-2026
Notification No. 18 /2026 - CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 03-02-2026
Notification No. 17 /2026 - CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 03-02-2026
CORRIGENDUM
Corrigendum to Tariff Notification No. 16/2026-Customs (N.T.) dated 2nd February, 2026

Date: 02-02-2026
Notification No. 16 /2026 - CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 01-02-2026
Notification No. 01/2026-Customs
Seeks to amend five notifications, in order to extend their validity for a further period of two years till 31st March 2028 and make amendments in notification No. 25/2002-Customs, dated the 1st March, 2002 and notification No. 36/2024-Customs, dated the 23rd July, 2024

Date: 01-02-2026
Notification No. 03/2026-Customs
Seeks to further amend notification No. 11/2018-Customs, dated the 2nd February, 2018 and notification No.11/2021-Customs,dated the 1st February, 2021 to revise Social Welfare Surcharge (SWS) and Agricultural Infrastructure Development Cess (AIDC) applicable on certain items

Date: 01-02-2026
Notification No. 02/2026-Central Excise
Seeks to (i) exempt value of Biogas/ Compressed Biogas contained in blended CNG along with appropriate GST paid on it, from the value of such blended CNG for the purpose of calculation of Central Excise duty on such blended CNG and (ii) to defer implementation of levy ofadditional duty of Rs 2 per litre on unblended diesel till 31st March 2028

Date: 01-02-2026
Notification No. 03/2026-Central Excise
Seeks to rescind notification No. 5/2023-Central Excise dated 1.2.2023



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