Home » Indian Exim Policy » Custom Duty » Section - 4 : Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes » Chapter 21 : Miscellaneous edible preparations

Chapter 21
Notes:

This Chapter does not cover:

1. Mixed vegetables of heading No. 07.12;
2. Roasted coffee substitutes containing coffee in any proportion (heading No. 09.01);
3. Flavoured tea (heading No. 09.02);
4. Spices or other products of heading Nos. 09.04 to 09.10;
5. Food preparations, other than the products described in heading No. 21.03 or 21.04, containing more than 20 per cent by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
6. Yeast put up as a medicament or other products of heading No. 30.03 or 30.04; or
7. Prepared enzymes of heading No. 35.07.

2. Extracts: of the substitutes referred to in Note 1(b) above are to be classified in heading No. 21.01.

3. For the purposes of heading No. 21.04, the expression "homogenized composite food preparations" means preparations consisting of a finely homogenized mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

Heading No.	Sub-heading No.	Description of article	Rate of duty
			Standard	Preferential Areas
(1)	(2)	(3)	(4)	(5)
21.01		Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
		- Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
	2101.11	-- Extracts, essences and concentrates	35%
	2101.12	-- Preparations with a basis of extracts, essences or concentrates or with a basis of coffee	35%
	2101.20	-Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate	35%
	2101.30	-Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof	35%
21.02		Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No. 30.02); prepared baking powders
	2102.10	-Active yeasts	35%
	2102.20	-Inactive yeasts, other single-cell micro-organisms, dead	35%
	2102.30	-Prepared baking powders	35%
21.03		Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard
	2103.10	-Soya sauce	35%
	2103.20	-Tomato ketchup and other tomato sauces	35%
	2103.30	-Mustard flour and meal and prepared mustard	35%
	2103.90	-Other	35%
21.04		Soups and broths and preparations therefor; homogenised composite food preparations
	2104.10	-Soups and broths and preparations therefor	35%
	2104.20	-Homogenised composite food preparations	35%
21.05	2105.00	Ice cream and other edible ice, whether or not containing cocoa	35%
21.06		Food preparations not elsewhere specified or included
	2106.10	-Protein concentrates and textured protein substances	35%
	2106.90	-Other	170%

Imports from Sri Lanka - preferential rate Notification No. 60/2000-Cus., dated 12-5-2000