CHAPTER 8
- Document type
- Other
- Dated
- Category
- Chapter Notes 2005
Edible fruit and nuts; peel of citrus fruit or melons
Edible fruit and nuts; peel of citrus fruit or melons
1. This Chapter does not cover inedible nuts or fruits.
2. Chilled fruits and nuts are to be classified in the same headings as the correspon-ding fresh fruits and nuts.
3. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes:
(a) for additional preservation or stabilisation (for example [OLDe.g.], by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate);
(b) to improve or maintain their appearance (for example [OLDe.g.], by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts.
(Note 3 has been amended vide Finance Bill 2006 w.e.f. from 01/01/2007)
For exemption to specified goods of chapter 8 when imported from the transitional Islamic State of Afaganistan see Notfn. No. 76/03-Cus dt. 13.5.2003.