Home » Indian Exim Policy » Custom Duty » Section - 2 : Vegetable Products » Chapter 11 : Products of the milling industry; malt; starches; inulin;wheat gluten

Chapter 11
Notes:

1. This Chapter does not cover:

1. Roasted malt put up as coffee substitutes (Heading No. 09.01 or 21.01);
2. Prepared flours, meals or starches of Heading No. 19.01;
3. Corn flakes or other products of Heading No. 19.04;
4. Vegetables prepared or preserved, of Heading No. 20.01, 20.04 or 20.05;
5. Pharmaceutical products (Chapter 30); or
6. Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

2. (A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product:

(a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and

(b) an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).

Otherwise, they fall in heading No. 23.02. However, germ of cereals, whole, rolled, flaked or ground is always classified in heading No. 11.04.

(B) Products falling in this Chapter under the above provisions shall be classified in Heading No. 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.

Otherwise, they fall in heading No. 11.03 or 11.04.

Cereal	Starch content	Ash content	Rate of passage through a sieve with an aperture of
			315 micrometers (microns)	500 micrometers (microns)
(1)	(2)	(3)	(4)	(5)
Wheat and rye	45%	2.5%	80%
Barley	45%	3%	80%
Oats	45%	5%	80%
Maize (corn)	45%	2%		90%
and grain soghum
Rice	45%	1.6%	80%
Buckwheat	45%	4%	80%

3. For the purposes of heading No. 11.03 the terms "groats" and "meal" mean products obtained by the fragmentation of cereal grains of which :

(a) in the case of maize (corn) products at least 95 per cent by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

(b) in the case of other cereal products at least 95 per cent by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.

Heading No.	Sub-heading No.	Description of article	Rate of duty
			Standard	Preferential Areas
(1)	(2)	(3)	(4)	(5)
11.01	1101.00	Wheat or meslin flour	35%
11.02		Cereal flours other than of wheat or meslin
	1102.10	- Rye flour	35%
	1102.20	- Maize (corn) flour	35%
	1102.30	- Rice flour	35%
	1102.90	- Other	35%
11.03		Cereal groats, meal and pellets
		-- Groats and meal:
	1103.11	-- Of Wheat	35%
	1103.12	-- Of Oats	35%
	1103.13	-- Of maize (corn)	35%
	1103.14	-- Of rice	35%
	1103.19	-- Of other cereals	35%
		- Pellets:
	1103.21	--Of wheat	35%
	1103.29	-- Of other cereals	35%
11.04		Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading No. 10.06; germ of cereals, whole, rolled, flaked or ground
		- Rolled or flaked grains :
	1104.11	--Of barley	35%
	1104.12	--Of Oats	35%
	1104.19	-- Of other cereals	35%
		- Other worked grains (for example, hulled, pearled, sliced or kibbled):
	1104.21	--Of barley	35%
	1104.22	--Of oats	35%
	1104.23	--Of maize (corn)	35%
	1104.29	-- Of other cereals	35%
	1104.30	- Germ of cereals, whole, rolled, flaked or ground	35%
11.05		Flour, meal, powder, flakes, granules and pellets of potatoes
	1105.10	- Flour, meal and powder	35%
	1105.20	- Flakes; granules and pellets	35%
11.06		Flour, meal and powder of the dried leguminous vegetables of heading No. 07.13, of sago or of roots or tubers of heading No. 07.14 or of the products of Chapter 8
	1106.10	- Of the dried leguminous vegetables of heading No. 07.13	35%
	1106.20	- Of sago or of roots or tubers of heading No. 07.14	35%
	1106.30	- Of the products of Chapter 8	35%
11.07		Malt, whether or not roasted
	1107.10	- Not roasted	40%
	1107.20	- Roasted	35%
11.08		Starches; inulin
		- Starches:
	1108.11	-- Wheat starch	35%
	1108.12	-- Maize (corn) starch	35%
	1108.13	-- Potato starch	35%
	1108.14	-- Manioc (cassava) starch	35%
	1108.19	-- Other starches	35%
	1108.20	- Inulin	35%
11.09	1109.00	Wheat Gluten, Whether or not dried	35%