S.I. No. 220/1972 - Imposition of Duties (No. 200) (Customs and Excise Duties and Form of Tariff) Order, 1972

Chapter 9 COFFEE, TEA, MATÉ AND SPICES

Notes

1.—Mixtures of the products of headings Nos. 09.04 to 09.10 are to be classified as follows:

• (a) Mixtures of two or more the products falling within the same heading are to be classified in that heading, and, if that heading contains subheadings, under the sub-heading applicable to the constituent bearing the highest rate of duty, this rate being chargeable on the whole mixture.

• (b) Mixtures of two or more of the products falling within different headings are to be classified under heading No. 09.10.

The addition of other substances to the products of headings Nos. 09.04 to 09.10 or to the mixtures referred to in paragraph (a) or (b) above shall not affect their classification provided that the resulting mixtures retain the essential character of the goods falling in those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading No. 21.04.

2.—This Chapter does not cover:

• (a) Sweet peppers, unground (Chapter 7); or

• (b) Cubeb pepper (Piper cubeba) and other products of heading No. 12.07.

Chapter 10 CEREALS

Note

Headings in this Chapter, except heading No. 10.06, are to be taken not to apply to grains which have been ground to remove the husk or pericarp or otherwise worked. Heading No. 10.06 is to be taken to apply to unworked rice and also rice, husked, glazed, polished or broken, but not otherwise worked.

Additional Notes

• (a) "Round grain rice" (10.06 A 1 (a). A II (a), B1 (a) and BII (a)): rice, the grains of which are of a length not exceeding 5.2 mm; and of a length/width ratio of less than 2;

• (b) "Long grain rice" (10.06 A I (b), A II (b), B I (b) and B II (b)): rice, the grains of which are of a length exceeding 5.2 mm;

• (c) "Paddy rice" (10.06 A 1): rice which has retained its husk after threshing;

• (d) "Husked rice" (10.06 A II): paddy rice from which only the husk has been removed. Examples of rice falling within this definition are those with the commercial descriptions "brown rice", "cargo rice", "loonzain rice" and "riso sbramato";

• (e) "Semi-bleached rice" (10.06 B I): paddy rice from which the husk, part of the germ-and the whole or part of the outer layers of the pericarp, but not the inner layers, have been removed;

• (f) "Bleached rice" (10.06 B II): rice from which the husk, the whole of the outer and inner layers of the pericarp, the whole of the germ in the case of long or semi-long rice, and at least part thereof in the case of round grain rice, have been removed, but in which longitudinal white striations may remain on not more than 10% of the grains;

• (g) "Broken rice" (10.06 C): grain fragments, the length of which does not exceed three quarters of the average length of the whole grain.

A. The levy applicable to mixtures composed of two of the cereals falling within headings Nos. 10.01 to 10.05 and 10.07 shall be that applicable:

• (a) to the component cereal predominating by weight, when the cereal represents a least 90% of the weight of the mixture;

• (b) to the component cereal liable to the higher levy, when neither of the two component cereals represents at least 90% of the weight of the mixture;

B. Where a mixture is composed of more than two of the cereals falling within headings Nos. 10.01 to 10.05 and 10.07, and where several cereals each represent more than 10% of the weight of the mixture, the levy applicable to the mixture shall be the highest of the levies applicable to such cereals, even when the amount thereof of the levy is the same for two or more of cereals. Where a single cereal represents more than 10% of the weight of the mixture, the levy to be applied shall be the applicable to such cereal.

• (C) The levy applicable to mixtures composed of the cereals falling within headings Nos. 10.01 to 10.05 and 10.07 and not governed by the above rules shall be the higher or highest of the levies applicable to the cereals composing the mixture concerned, even when the amount of the levy is the same for two or more of the cereals.

D. The levy applicable to mixtures composed of one or more of the cereals falling within headings Nos. 10.01 to 10.05 and 10.07 and of one or more of the products falling within heading No. 10.06 shall be the applicable to the component cereal or product liable to the higher or highest levy.

E. The levy applicable to mixtures composed of rice of heading No. 10.06 and classifiable under several different processing groups or stages or of rice classifiable under one or more different processing groups or stages and of broken rice shall be that applicable :

• (a) to the component predominating by weight, when the component represents at least 90% of the weight of the mixture;

• (b) to the component liable to the higher or highest levy, when no component represents at least 90% of the weight of the mixture.

F. Where this method of assessing the levy cannot be applied, the levy to be applied to such mixtures shall be that determined by the tariff classification of the mixtures.

Chapter 11 PRODUCTS OF THE MILLING INDUSTRY; MALT AND STARCHES; GLUTEN; INULIN

Notes

• (a) Roasted malt put up as coffee substitution (heading No. 09.01 or 21.01);

• (b) Flours and meal prepared for use as infant food or for dietetic or culinary purposes of heading No. 19.02;

• (c) Corn flakes and other products falling within heading No. 19.05;

• (d) Pharmaceutical products (Chapter 30); or

• (e) Starches having the character of perfumery, cosmetics or toilet preparations falling within heading No. 33.06.

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

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

• (b) as ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).

Otherwise, they fall to be classified in heading No. 23.02.

Germ of cereals, whole, or rolled, flaked or ground, falls, however, in all cases within heading No. 11.02.

• (B) Products falling within this Chapter under the above provisions shall be classified in heading No. 11.01 (cereal flours) if the percentage passing through a silk gauze or man-made textile 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 to be classified in heading No. 11.02.

Additional Notes.

• (a) in the case of maize products, at least 95% by weight passes through a silk gauze or man-made textile sieve with an aperture of 2 mm;

• (b) in the case of other cereal products, at least 95% by weight passes through silk gauze or man-made textile sieve with an aperture of 1.25 mm.

Chapter 12 OIL SEEDS AND OLEAGINOUS FRUIT; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL AND MEDICAL PLANTS; STRAW AND FODDER

Notes

1.—Heading No. 12.01 is to be taken to apply, inter alia, to ground-nuts, soya beans, mustard seeds, oil poppy seeds, poppy seeds and copra. It is to be taken not to apply to coconuts or other products of heading No. 08.01 or to olives (Chapter 7 or Chapter 20).

2.—For the purposes of heading No. 12.03, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches and of lupines are to be regarded as seeds of a kind used for sowing.

Heading No. 12.03 is, however, to be taken not to apply to the following even if for sowing:

• (a) Leguminous vegetables (Chapter 7);

• (b) Spices and other products of Chapter 9;

• (c) Cereals (Chapter 10); or

• (d) Products falling within heading No. 12.01 or 12.07

3.—Heading No. 12.07 is to be taken to apply, inter alia, to the following plants or parts thereof: basil, borage, hyssop, all species of mint, rosemary, rue, sage and wormwood.

Heading No. 12.07 is, however, to be taken not to apply to:

• (a) Oil seeds and oleaginous fruit (heading No. 12.01);

• (b) Medicaments falling within Chapter 30;

• (c) Perfumery or toilet preparations falling within Chapter 33; or

• (d) Disinfectants, insecticides, fungicides, weed-killers or similar products falling within heading No. 38.11.