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

Chapter 14 VEGETABLE PLAITING AND CARVING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

1.—This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

2.—Heading No. 14.01 is to be taken to apply, inter alia, to split osier, reeds, bamboos and the like, to rattan cores and to drawn or split rattans. The heading is to be taken not to apply to chipwood (heading No. 44.09).

3.—Heading No. 14.02 is to be taken not to apply to wood wool (heading No. 44.12).

4.—Heading No. 14.03 is to be taken not to apply to prepared knots or tufts for broom or brush making (heading No. 96.03).

SECTION III

ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE WAXES

Chapter 15 ANIMAL AND VEGETABLE FAST AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE WAXES

Notes

1.—This Chapter does not cover:

• (a) Pig for fat or poultry fat of heading No. 02.05;

• (b) Cocoa butter (fat or oil) (heading No. 18.04);

• (c) Greaves (heading No. 23.01) and residues of heading No. 23.04;

• (d) Fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetics or toilet preparations, sulphonated oils or other goods falling within any heading in Section VI; or

• (e) Factice derived from oils (heading No. 40.02).

2.—Soapstocks oil foots and dregs, stearin, wool grease and glycerol residues are to be taken to fall in heading No. 15.17.

Additional Note:

For the purposes of heading No. 15.07:

A. (a) Fixed vegetable oils, fluid or solid, obtained by pressure, shall be consisted as "crude" if they have undergone no other processing than:

—decantation within the normal time-limits;

—centrifugation or filtration, provided that, in order to separate the oils from their solid constituent, only mechanical force, such as gravity, pressure or centrifugal force, has been employed (excluding any absorption filtering process and excluding any other physical or chemical process);

• (b) Fixed vegetable oils, fluid or solid, obtained by extraction shall continue to be considered as "crude" when they cannot be distinguished, by their colour, odour or taste, nor by recognised special analytical properties, from vegetable oils and fats obtained by pressure;

• (c) The expression "crude oils" shall be taken to extend to de-gummed soya oil and to cotton-seed oil from which the gossypol has been removed.

B. The expression "having undergone a refining process" (subheading A I) shall be taken to apply to olive oil with a free fatty acid content, expressed as oleic acid, not exceeding 5%, with a K268 specific extinction coefficient (optical density of a 1 cm layer of a solution of 1 g in 100 ml of iso-octane (2, 2, 4-trimethylpentane) at a wavelength of 268 millimicrons) of 0.25 or higher (a) and with a specific extinction coefficient variation, in the 268 millimicron range, of higher than 0.01 (b);

C. The expression "virgin olive oil" (subheading A. I(a) shall be taken to mean natural olive oil obtained exclusively by mechanical processes, including pressure, and shall exclude any mixture with oils of another kind and olive oil obtained in a different manner.

D. Oils with a positive reaction on analysis carried out in accordance with the provisions of the Annex to Regulation No. 177/66/C.E.E. shall be deemed to fall within subheading A I (b).

• (a*) This coefficient is to be corrected in relation to the percentage of free fatty acids, in accordance with the following formula:

K"268 = K 268 - (0.023 x% of free fatty acids).

• (b*) This variation is defined by:

SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO

Chapter 16 PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS OR MOLLUSCS

Note—This Chapter does not cover meat, meat offal, fish, crustaceans or molluscs, prepared or preserved by the processes specified in Chapters 2 and 3.

Chapter 17 SUGARS AND SUGAR CONFECTIONERY

Notes

1.—This Chapter does not cover:

• (a) Sugar confectionery containing cocoa (heading No. 18.06);

• (b) Chemically pure sugars (other than sucrose, glucose and lactose) and other products of heading No. 29.43; or

• (c) Medicaments and other products of Chapter 30.

2.—Chemically pure sucrose, whatever its origin, is to be classified in heading No. 17.01.

Additional Notes

1.—For the purposes of heading No. 17.01:

"White sugar" means sugar containing, in the dry state, 99.5% or more by weight to sucrose, determined by the polarimetric method;

"Raw sugar" means sugar containing, in the dry state, less than 99.5% by weight of sucrose determined by the polarimetric method.

2.—When imported in the form of an assortment, goods falling within subheading 17.04 D are to be classified according to the average content in milkfats, sucrose and starch of the assortment as a whole.

*Where alternative rates are shown, the rate applicable is whichever is the greater.

*Where alternative rates are shown, the rate applicable is whichever is the greater.

*Where alternative rates are shown, the rate applicable is whichever is the greater.

Chapter 18 COCOA AND COCOA PREPARATIONS

Notes

1.—This Chapter does not cover the preparations described in heading No. 19.02, 19.08, 22.02, 22.09 or 30.03 containing cocoa or chocolate.

2.—Heading No. 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 of this Chapter, other food preparations containing cocoa.

Additional Note

When imported in the form of an assortment, goods falling within subheading 18.06 C are to be classified according to the average content in sucrose and milkfats of the assortment as a whole.

Chapter 19 PREPARATIONS OF CEREALS, FLOUR OR STARCH; PASTRYCOOKS' PRODUCTS

Notes

1.—The Chapter does not cover:

• (a) Preparations of flour, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing fifty per cent. or more by weight of cocoa (heading No. 18.06);

• (b) Biscuits or other articles made from flour or from starch, specially prepared for use as animal feeding stuffs (heading No. 23.07); or

• (c) Medicaments and other products of Chapter 30.

2.—In this Chapter, the expression "flour" includes the flour of fruits or of vegetables, and products of such flour are to be classified with similar products of cereal flour.

Additional Note

When imported in the form of an assortment, goods falling within subheading 19.08 B are to be classified according to the average contents in starch, sucrose and milkfats of the assortment as a whole.