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Notes


Chapter Notes (ITC-HS import)

1. This Chapter does not cover:


  •  Roasted malt put up as coffee substitutes (headings 0901 or 2101);

  •  Prepared flours, groats, meals or starches of heading 1901;

  • Corn flakes or other products of heading 1904;

  • Vegetables, prepared or preserved, or headings 2001, 2004 or 2005;

  • Pharmaceutical products (Chapter 30); or

  • Starches having the character of perfumery, cosmetic or toilet preparations
    (Chapter 33).

  • 2. (A) Products from the milling of the cereals listed in the table below fall
    in this Chapter if they have, by weight on the dry product:



    1. a starch content (determined by the modified Ewers polarimetric method)
      exceeding that indicated in Column (2); and

    2. an ash content (after deduction of any added minerals) not exceeding that
      indicated in Column (3). Otherwise, they fall in heading 2302.



    However, germ of cereals, whole, rolled, flaked or ground, is always classified
    in heading 1104.



    (B) Products falling in this Chapter under the above provisions shall be
    classified in heading 1101 or 1102 if the percentage passing through a woven
    metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not
    less, by weight, than that shown against the cereal concerned.



    Otherwise, they fall in heading 1103 or 1104







































    Cereal Starch Ash Rate of passage through a sieve with an content content
    aperture of
                                                        micrometers                micrometers

                                                         (microns)                      (microns)
                                                         
    315                                   500         
    (1)                       (2)         (3)       (4)                                   ( 5)
    Wheat and rye 45%    2.5%      80%                                 ---
    Barley                45%      3%      80%                                  ---
    Oats                  45%       5%       80%                                 ---
    Maize (corn)     45%       2%        ---                                  90%                     90%
    and grain soghum
    Rice                 45%       1.6%     80%        ---
    Buckwheat     45%          4%       80%      ---



     

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    What is New?

    Date: 27-03-2026
    Notification No. 05/2026-Central Excise
    Corrigendum to Notification No. 06/2026-Central Excise dated 26.03.2026

    Date: 27-03-2026
    Corrigendum
    Corrigendum to Notification No. 11/2026-Central Excise dated 26.03.2026

    Date: 26-03-2026
    Notification No. 11/2026-Central Excise
    Seeks to prescribe rates of Road and Infrastructure Cess for petrol and diesel, when cleared for exports

    Date: 26-03-2026
    Notification No. 12/2026-Central Excise
    Seeks to amend notification No.4/2019-Central Excise to exclude the provisions of the notification on petrol and diesel when cleared for exports.

    Date: 26-03-2026
    Notification No. 13/2026- Central Excise
    Seeks to rescinderst while notification

    Date: 26-03-2026
    Notification No. 06/2026-Central Excise
    Seeks to levy Special Additional Excise Duty on export of petrol and diesel.

    Date: 26-03-2026
    Notification No. 07/2026-Central Excise
    Seeks to amend the Eighth Schedule to Finance Act, 2002 to insert Aviation Turbine Fuel in the Schedule and prescribe Special Additional Excise Duty on it

    Date: 26-03-2026
    Notification No. 8/2026-Central Excise
    Seeks to prescribe an effective rate of Special Additional Excise Duty on Aviation Turbine Fuel when cleared for exports

    Date: 26-03-2026
    Notification No. 9/2026-Central Excise
    Seeks to exempt Aviation Turbine Fuel from whole of Special Additional Excise Duty except when cleared for exports

    Date: 26-03-2026
    Notification No. 10/2026-Central Excise
    Seeks to exempt applicable basic excise duty and Agriculture Infrastructure and Development Cess on petrol and diesel and basic excise duty on Aviation Turbine Fuel, when cleared for exports



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