Sub-Heading Notes
Reference by Customs Tariff Notification No : 21/01.03.2002 (S.No.47)
Food Preparation other than compound alcoholic beverages
All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% by volume, determined at a temperature of 20 degrees centigrade falling under subheading 210690.
Education Cess of 25+1% exempted on -All goods falling under sub-heading 210690 other than the goods covered under s.No. 47 of the table annexed to the notification No. 21/2002- customs, dated 1st, March 2002 by s.No. 9 of 69/09.07.2004.
Additional duty : on Ready to eat packaged food in 21069099
Additional duty (CVD) : 8%
Additional duty : of food preparations not cleared in sealed containers
Special Additional Duty : Nil
Central Excise Tariff notification no. 03-CE dated 01.03.2006 S.No. 27
additional duty on scented suprai, where the retail sate price is declared on the package and such retail sale price
(a) does not exceed 50 paisa per package.
Additional duty (CVD) : Nil
(b) exceeds 50 paisa but does not exceed Re 1. per package.
Additional duty (CVD) : 8%
Bureau of Indian Standard(BIS) Licence : Only required for fumaric acid, food grade mineral oil food grade in 210690.