CHAPTER 13
LAC; GUMS, RESINS AND OTHER VEGETABLE
SAPS AND EXTRACTS
Notes:
1. This Chapter does not
apply to :
(a) Liquorice extracts containing
more than 10 per cent by weight of sucrose or put up as confectionery (heading
No. 17.04);
(b)
Malt extract (heading No. 19.01);
(c) Camphor, glycrrhizin or other products
of Chapter 29;
(d)
Medicaments or blood grouping reagents (Chapter 30);
(e) Tanning or dyeing extracts (Chapter
32);
(f) Essential
oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous
distillates or aqueous solutions of essential oils or preparations based on
odoriferous substances of a kind used for the manufacture of beverages
(Chapter 33); or
(g) Natural rubber, balata, gutta-percha, guayule, chicle or similar
natural gums (heading No. 40.01).
2. This Chapter does not include extract of
opium.
Heading
No. |
Sub-heading
No. |
Description of
goods |
Rate of
duty |
| (1) |
(2) |
(3) |
(4) |
| 13.01 |
|
Lac; gums, resins and
other vegetable saps and extracts |
|
|
1301.10 |
- In or in relation to the
manufacture of which any process is ordinarily carried on with the aid of
power |
16% |
|
1301.90 |
-
Other |
Nil |
