BEVERAGES, VINEGAR AND SPIRITS
Note:
1.
This Chapter does not cover alcoholic liquors for human
consumption.
2. In relation to waters, including natural or artificial mineral waters of heading Nos. 22.01 and waters, including mineral waters of heading No. 22.02 processes, such as filteration, purification or any other process or any one or more of these processes, 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".
3. 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, 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.
| Heading No. |
Sub-heading No. |
Description of goods | Rate of duty |
| (1) | (2) | (3) | (4) |
| 22.01 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice | ||
| - Waters, including natural or artificial mineral waters : | |||
| 2201.11 | -- Not bearing a brand name | Nil | |
| 2201.19 | -- Other | 16% | |
| 2201.20 | - Aerated waters | 16% | |
| 2201.90 | - Other | Nil | |
| 22.02 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured; other non-alcoholic beverages, not including fruit or vegetable juices of heading No. 20.01 | ||
| - Waters, including mineral waters : | |||
| 2202.11 | -- Not bearing a brand name | Nil | |
| 2202.19 | -- Other | 16% | |
| 2202.20 | - Aerated waters | 16% | |
| 2202.30 | - Soya milk drinks, whether or not sweetened or flavoured | Nil | |
| 2202.40 | - Fruit pulp or fruit juice based drinks | 16% | |
| - Other: | |||
| 2202.91 | -- Not bearing a brand name | Nil | |
| 2202.99 | -- Other | 16% | |
| 22.03 | 2203.00 | Vinegar and substitutes for vinegar obtained from acetic acid | 16% |
| 22.04 | Ethyl alcohol of any strength whether denatured or not, but not including alcoholic liquor for human consumption | ||
| 2204.10 | - Denatured ethyl alcohol of any strength | 16% | |
| 2204.90 | - Other | Nil |
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