CHAPTER 4 DAIRY PRODUCE; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

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CHAPTER 4
DAIRY PRODUCE; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes:

1. The expression, "Milk" means full cream milk or partially or completely skimmed milk.
2. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading No. 04.03 provided that they have the three following characteristics :-

(a) a milkfat content, by weight of the dry matter, of 5 per cent or more;

(b) a dry matter content, by weight, of at least 70 per cent but not exceeding 85 per cent; and

        3. In this Chapter, the expression "unit container" means a container, whether large or small (for example, tin, can, box, jar, bottle, bag or carton, drum, barrel or canister), designed to hold a predetermined quantity or number.
        4. Heading No. 04.04 applies, inter alia, to butter-milk, curdled milk, cream, yogurt, whey, curd, and products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit or cocoa and includes fats and oils derived from milk (e.g. milkfat, butterfat and butteroil), dehydrated butter and ghee.
        5. 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".
        6. 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.

Heading No.	Sub-heading No.	Description of goods	Rate of duty
(1)	(2)	(3)	(4)
04.01		Milk and Cream, concentrated or containing added sugar or other sweetening matter
		- In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power :
	0401.11	-- Flavoured milk, whether sweetened or not, put up in unit containers and ordinarily intended for sale	Nil
	0401.12	-- Skimmed milk powder, specially prepared for feeding infants	Nil
	0401.13	-- Milk powder, other than powder specially prepared for feeding infants, put up in unit containers and ordinarily intended for sale	Nil
	0401.14	-- Concentrated (condensed) milk, whether sweetened or not, put up in unit containers and ordinarily intended for sale	16%
	0401.19	-- Other	Nil
	0401.90	- Other	Nil
04.02		Butter, whether pasteurised or not
		- In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power:
	0402.11	-- Put up in unit containers and bearing a brand name	Nil
	0402.19	-- Other	Nil
	0402.90	-Other	Nil
04.03		Cheese, pasteurised or processed
		- In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power:
	0403.11	-- Put up in unit containers and bearing a brand name	Nil
	0403.19	--Other	Nil
	0403.90	- Other	Nil
04.04		Other dairy produce; Edible products of animal origin, not elsewhere specified or included
		- Ghee:
	0404.11	-- Put up in unit, containers and bearing a brand name	Nil
	0404.19	-- Other	Nil
	0404.90	-Other	Nil