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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 
No. 

Subheading 
No. 

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