CHAPTER 17
SUGAR AND SUGAR CONFECTIONERY
Notes:
1. This Chapter does not cover :
(a) Sugar confectionery containing
cocoa of Chapter 18;
(b) Chemically pure sugars (other
than sucrose, lactose, maltose, glucose and fructose) and other products of
Chapter 29; or
(c) Medicaments and other
products of Chapter 30.
2. For the purposes of sub-heading Nos. 1701.10, 1701.20, 1701.31 and 1701.39, 'Sugar' means any form of sugar in which the sucrose content, if expressed as a percentage of the material dried to constant weight at 105°C would be more than 90.
3. For the purposes of this Chapter, -
(a) "khandsari sugar" means sugar
in the manufacture of which neither a vacuum pan nor a vacuum evaporator is
employed;
(b) "palmyra sugar" means
sugar manufactured from the juice of the palmyra palm or from jaggery obtained
by boiling the juice of the palmyra palm.
4. In relation to the products of heading No. 17.02, 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”.
| Heading |
Sub-heading |
Description of goods |
Rate of duty |
|
| Basic |
Additional |
|||
| (1) |
(2) |
(3) |
(4) |
(5) |
| 17.01 |
Cane or beet sugar and chemically pure sucrose, in solid form |
|||
| 1701.10 |
-Sugar, in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power |
Nil |
||
| 1701.20 |
- Khandsari sugar |
Nil |
||
| - Sugar, other than Khandsari sugar : |
||||
| 1701.31 |
-- Required by the Central Government to be sold under clause (f) of sub-section (2) of section 3 of the Essential Commodities Act, 1955 (10 of 1955) |
Rs.l7per quintal |
Rs. 21 per quintal |
|
| 1701.39 |
-- Other |
Rs.34per quintal |
Rs.37per quintal |
|
| 1701.90 |
-Other |
16% |
||
| 17.02 |
Other sugars, including chemically pure lactose, maltose, glucose and fructose in any form and preparations thereof; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel |
|||
| -Other sugars, including chemically pure lactose, maltose, glucose and fructose in any form: |
||||
| 1702.11 |
-- Palmyra sugar |
Nil |
Nil |
|
| 1702.19 |
-- Other |
16% |
||
| -Preparations of other sugars : |
||||
| 1702.21 |
--In which the reducing sugars expressed as anhydrous dextrose amount to more than 80% by weight |
16% |
||
| 1702.29 |
-- Other |
16% |
||
| 1702.30 |
-Sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel |
16% |
||
| 17.03 |
Molasses, resulting from the extraction or refining of sugar |
|||
| 1703.10 |
-Molasses produced in the manufacture of sugar by the vacuum pan process |
Rs.500per tonne |
||
| 1703.90 |
-Other |
Rs.500per tonne |
||
| 17.04 |
Sugar confectionery (including white chocolate), not containing cocoa |
|||
| 1704.10 |
-Gums, whether or not sugar coated (including chewing gum, bubblegum and the like) |
16% |
||
| 1704.90 |
-Other |
16% |
||
 |