The Central Excise Tariff Act, 1986, 5 of 1986 (Rep., 12 of 2017)

Section 4. Heading No

Repealed or not in force · As amended up to 2026-08

4. Heading No. 04.04 applies;vintsr alia, to butter-milk, curdled `milk,` cream, yogu'rt, whey, curd, and pioducts consisting of natural milk constituents, wheth'er or not contai'ning added sugar or other sweetening matter or flavoured or containing added fruit or cocoa. ||Hcading|Hcading|Sub-|Description of goods|Rate of duty|Rate of duty| |---|---|---|---|---|---|---| ||No.||heading|||| ||||No.|||| ||(I)|(I)||||| ||--||---.|-..-|-|-| ||04.0t|||MILK AND CREAM, CONCEN-||| |||||TRATED OR<br>CONTAINING||| ||||-|-ADDED SUGAR OR<br>.OTHER||| |||||SWEETENING MATTER<br>'||| |||||-In or in relation to the manuhcture||| |||||of which any rocess is ordinarily<br>carried04witRtheaidof power:||| ||,,||040I.I I|--Flavoured milk, whether sweetened<br>or not, put up in unit containers||Nil'| |||||and ordinarily intended for sale||| ||||,0401.1.2|--Skimmed milk powder, specially<br>prepared for feeding infants||Nil| ||||0401.13|--Skimmed "milk powder, other than||15%| |||||powder specially<br>prepared for||| |||||feeding infants, put up in unit||| |||||containers and ordinarily intended||| |||||for sale||| |||4||||| ||||0401.14'|--Concentrated (condensed) milk,||1 5 3| |||||whether sweetened or not, putup||| |||||in unit containers and ordinanly||| |||||intended forsale||| ||||o401,xg|--Other||Nil| |F|||0401~90|-Other||Nil| ||04.02|||BUTTER,WHETHERPASTEU-;<br>.RISEDORNOT||| |||-|o p . 1 0<br>..|-Inor in rdatim to the rnamfactur$ ofwhich anyprocessisordinarily-<br>&ed<br>on iviththeaid-ofpxwr||10%| ||||0402.90|-Other||Nil| ||04-03|||CHEESE, PASTEURISED<br>OR<br>-PROCESSED||| ||1|.|0403.10<br>0403.90|-In or in relation to the manufacture<br>.ofwhichany processisordinarily<br>carried on with the aid of power<br>-Other<br>,|4|15%<br>4'Nil| ||04;04||04o.+oo|OTHER DAIRY PRODUCE;EDI-<br>BLE PRODUCTS OF ANIMAL||Nil| |||||ORIGI~~,NOTELSEWHERE||| |||||SPECIFIED OR INCLUDED||| . I I . 45 I I , I . , I I `OF 19863` Central Excise Tari-jf , , OR INCLUDED i. This Chapter does not cover: (a) Edible products (other than guts, bladder? and stomachs of % animais, whole and pieces thereof, and animal blood, liquid or dried) ; (b) Hides or skins (l"nc1uding furskins) and parings and similar waste of raw hides or skins; or , (c) Animal textile materials, other than horsehair and horsehair waste (Section XI). Heading Sub- Description of goods Rate of duty No. heading No. -- - - 05.0s 0501 .oo PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED Nil SECTION U VEGETABLE PRODUCTS MOTES In this Section, the expression "unit container" means a qontainer, whether large or small (for Gxample tin, can, box, jar, bottle, bag or._ carton, drum,- barrel or canister), designed to hold a gredetermined qua:r2tity or number. CHAPTER 7 . . EDIBLE VEGETABLES AND EOOTS AND TUBERS NGTES 1. In this Chapter, the word "vegetablesv includes edible mushrooms, trumes, olives, capers, marrows, pumpkins, aubergihes, sweet corn (Zza nrays var, micharata), fruits of the genus Capsicem 0% of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (N!ajoruna hortensis or O?.iganurm majorana) .

Source: India Code