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Notes


Chapter Introduction (Excise)

1. The expression “milk” means full cream milk or partially or completely
skimmed milk.



2. For the purposes of heading 0405 :



(a) the term “butter” means natural butter, whey butter or recombined butter
(fresh, salted or rancid, including canned butter) derived exclusively from
milk,with a milkfat content of 80% or more but not more than 95% by weight, a
maximum milk solids-not-fat content of 2% by weight and a maximum water content
of 16% by weight. Butter does not contain added emulsifiers, but may contain
sodium chloride, food colours, neutralising salts and cultures of harmless
lactic-acid-producing bacteria;



(b) the expression “dairy spreads” means a spreadable emulsion of the
water-in-oil type, containing milkfat as the only fat in the product, with a
milkfat content of 39% or more but less than 80% by weight.



3. Products obtained by the concentration of whey and with the addition of milk
or milkfat are to be classified as cheese in heading 0406 provided that they
have the three following characteristics :



(a) a milkfat content, by weight of the dry matter, of 5% or more;



and



(b) a dry matter content, by weight, of at least 70% but not exceeding 85%;



(c) they are moulded or capable of being moulded.



4. This Chapter does not cover :



(a) products obtained from whey, containing by weight more than 95% lactose,
expressed as anhydrous lactose calculated on the dry matter (heading

1702); or



(b) albumins (including concentrates of two or more whey proteins, containing by
weight more than 80% whey proteins, calculated on the dry matter) (heading 3502)
or globulin (heading 3504).



5. In this Chapter, the expresion "unit container" means a container, whether
large or small (for example, tin, can, box, jar, bottle, bag or carton, drum,
barrel or canister), designed to hold a predetermined quantity or number.



6. In relation to products of this Chapter, labeling 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'.



7. 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.

 

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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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