Chapter 21 MISCELLANEOUS EDIBLE PREPARATIONS

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MISCELLANEOUS EDIBLE PREPARATIONS

Notes:
1. This Chapter does not cover :

(a) Yeast put up as a medicament or other products of Chapter 30;

(b) Prepared enzymes of Chapter 35.

2. For the purposes of heading No. 21.04, the expression "homogenised composite food preparations" means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes.

3. In this Chapter, "Pan Masala" means any preparation containing betel nuts and any one or more of the following ingredients, namely :-

(i) lime;and

(ii) katha (catechu)

whether or not containing any other ingredients, such as cardamom, copra and menthol.

4. In this Chapter "Betel nut powder known as supari" means any preparation containing betel nuts but not containing any one or more of the following ingredients, namely lime, katha (catechu) and tobacco, whether or not containing any other ingredients, such as cardamom, copra and menthol.

5. Sub-heading No. 2108.10, inter alia, includes preparations for lemonades or other beverages, consisting, for example, of; flavoured or coloured syrup, syrup flavoured with an added concentrated extract, syrup flavoured with fruit juice and intended for use in the manufacture of aerated water, such as in automatic vending machines.

6. For the purpose of sub-heading No. 2108.20, the expression "Sharbat" means any non-alcoholic sweetened beverage or syrup containing not less than 10% fruit juice or flavoured with non-fruit flavours, such as rose, khus, kewara but not including aerated preparations.

7. In relation to products of this Chapter, labelling or re-labelling 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".

8. In this Chapter, brand name' means a brand name, whether registered or not, that is to say, a name or a mark, such as, a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.

9. Heading No. 21.08, inter alia, includes :

(a) protein concentrates and textured protein substances;

(b) preparations for use, either directly or after processing (such as cooking; dissolving or boiling in water, milk or other liquids), for human consumption;

(c) preparations consisting wholly or partly of foodstuffs, used in the making of beverages or food preparations for human consumption;

(d) powders for table creams, jellies, ice-creams and similar preparations whether or not sweetened;

e) flavouring powders for making beverages whether or not sweetened;

(f) peanut butter;

(g) preparations consisting of tea or coffee and milk powder, sugar and any other added ingredients;

(h) preparations (for example, tablets) consisting of saccharin and a foodstuff such as lactose, used for sweetening purposes;

(i) pre-cooked rice cooked either fully or partially and their dehydrates;

and

(j) preparations for lemonades or other beverages, consisting, for example of flavoured or coloured syrups, syrup flavoured with an added concentrated extract ,syrup flavoured with fruit juices and concentrated fruit juice with added ingredients.

10. Sub-heading Nos. 2108.91 and 2108.99 include sweet meats commonly known as 'misthans' or 'mithai' or by any other name. They also include products commonly known as 'namkeens', 'mixtures', 'bhujia', 'chabena' or by any other name. Such products remain classified in these sub-headings irrespective of the nature of their ingredients.

Heading No.	Sub-heading No.	Description of goods	Rate of duty
(1)	(2)	(3)	(4)
21.01		Extracts, essences and concentrates, of coffee or tea, and preparations with a basis of these products or with a basis of coffee or tea; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
	2101.10	- Extracts essences and concentrates of coffee and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee	16%
	2101.20	- Extracts, essences and concentrates, of tea, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea	16%
	2101.30	- Roasted chicory and other roasted coffee substitutes, and extracts/ essences and concentrates thereof	Nil
21.02		Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of Chapter 30); prepared baking powders
	2102.10	- Put up in unit containers	16%
	2102.90	- Other	16%
21.03		Sauces, ketchup and the like and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard
	2103.10	- Put up in unit containers and bearing a brand name	16%
	2103.90	- Other	Nil
21.04		Soups and broths and preparations therefor; homogenised composite food preparations
	2104.10	- Put up in unit containers and bearing a brand name	16%
	2104.90	-Other	Nil
21.05	2105.00	Ice cream and other edible ice, whether or not containing cocoa	16%
21.06	2106.00	Pan masala	16%
21.07	2107.00	Betel nut powder known as "Supari"	16%
21.08		Edible preparations, not elsewhere specified or included
	2108.10	- Preparations for Lemonades or other Beverages intended for use in the manufacture of Aerated Water	16%
	2108.20	- Sharbat	16%
	2108.30	- Prasad or Prasadam	Nil
	2108.40	- Sterilised or Pasteurised Miltone	Nil
		- Other:
	2108.91	-- Not bearing a brand name	Nil
	2108.99	--Other	16%