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Classification of Goods and Services

(The First Schedule To The Customs Tariff Act, 1975)

Chapter 17

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Sugars and sugar confectionery


NOTE :

This Chapter does not cover:

(a) sugar confectionery containing cocoa (heading 1806);

(b) chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; or

(c) medicaments or other products of Chapter 30.

SUB-HEADING NOTES :

1. For the purposes of sub-headings 1701 12, 1701 13 and 1701 14, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5 degree.

2. Sub-heading 1701 13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69 degree or more but less than 93 degree. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.”