CHAPTER
9
COFFEE, TEA
AND SPICES
Notes :
1. In heading No. 09.01, 'Coffee' means the seed of the coffee tree (coffea),
but does not include the seed while still attached to the tree. This heading
includes coffee in powder form.
2. Omitted.
3. Heading No. 09.03 covers spices, a group of vegetable products (including
seeds, etc.), rich in essential oils and aromatic principles, and which, because
of their taste, are mainly used as condiments. These products may be whole or in
crushed or powdered form. The addition of other substances to spices shall not
affect their inclusion in this heading provided the resulting mixtures retain
the essential character of spices included in this heading. The heading also
includes products commonly known as "masalas".
4. Omitted.
5. 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
|
Subheading
|
Description of goods |
Rate of duty |
|
(1) |
(2) |
(3) |
(4) |
|
09.01 |
0901.00 |
Coffee, whether or not cured or roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion |
Nil |
|
09.02 |
0902.00 |
Tea, including tea waste |
Re. 1 per kilogram |
|
09.03 |
|
Spices |
|
|
|
0903.10 |
- Put up in unit containers and bearing a brand name |
Nil |
|
|
0903.90 |
- Other |
Nil |