eximtimes.com

Notes:
        1. This Chapter does not cover :

(a) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (Heading No. 23.02); or
(b) Medicaments or other products of Chapter 30.

        3. In relation to products of this Chapter, labelling 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  No.	Sub-heading  No.	Description of goods	Rate of duty
(1)	(2)	(3)	(4)
19.01		Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading Nos. 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included
		- Put up in unit containers :
	1901.11	-- For infant use	Nil
	1901.19	-- Other	16%
		- Other:
	1901.91	-- Malt extract	16%
	1901.92	-- Food preparations containing malt or malt extract or cocoa powder in any proportion	16%
	1901.99	-- Other	Nil
19.02		Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
		- Put up in unit containers :
	1902.11	-- Seviyan (Vermicelli)	Nil
	1902.19	-- Other	16%
	1902.90	- Other	Nil
19.03		Tapioca and sago and substitutes thereof prepared from starch, including arrow-root, in the form of flakes, grains, pearls, siftings, powder or in similar forms
	1903.10	-Put up in unit containers	Nil
	1903.90	-Other	Nil
19.04		Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals [other than maize (corn)], in grain form or in the form of flakes or other worked grains (except flour and meal), precooked, or otherwise prepared, not elsewhere specified or included
	1904.10	- Put up in unit containers	16%
	1904.90	-Other	Nil
19.05		Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa, communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
		- Biscuits:
	1905.11	-- In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power	16%
	1905.19	- Other	Nil
	1905.20	-- Cakes and pastry	16%
		- Waffles and wafers :
	1905.31	-- Coated with chocolate or containing chocolate	16%
	1905.39	-- Other	16%
	1905.90	- Other	Nil