11Products of the milling industry; malt; starches; inulin; wheat gluten
Section II · 34 lines
Chapter notes
Notes. 1.- This Chapter does not cover : (a) Roasted malt put up as coffee substitutes (heading 09.01 or 21.01); (b) Prepared flours, groats, meals or starches of heading 19.01; (c) Corn flakes or other products of heading 19.04; (d) Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05; (e) Pharmaceutical products (Chapter 30); or (f) 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). Other Otherwise, they fall in heading 23.02. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 11.04. (B) Products falling in this Chapter under the above provisions shall be classified in heading 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. 3.- For the purposes of heading 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 % 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 % by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.
| Code | Description | Unit | CID | VAT | PAL | CESS | Excise | SSCL |
|---|---|---|---|---|---|---|---|---|
| 11.01 | Wheat or meslin flour | |||||||
| 1101.00.10 | Of wheat | kg | 20% or Rs 27/kg | Ex | 10% | – | – | 2.5% |
| 1101.00.90 | Other | kg | 20% | 18% | 10% | – | – | 2.5% |
| 11.02 | Cereal flours other than of wheat or meslin. | |||||||
| 1102.20 | Maize (corn) flourL required | kg | 20% | 18% | Ex | 13% | – | 2.5% |
| Other : | ||||||||
| 1102.90.10 | Rice flourL required | kg | 20% | 18% | Ex | 5% | – | 2.5% |
| 1102.90.20 | Kurakkan (Eleusine coracana spp.) flourL required | Kg | 20% | 18% | Ex | 5% | – | 2.5% |
| 1102.90.30 | Rye flourL required | Kg | 20% | 18% | Ex | 5% | – | 2.5% |
| 1102.90.90 | OtherL required | kg | 20% | 18% | Ex | 13% | – | 2.5% |
| 11.03 | Cereal groats, meal and pellets. | |||||||
| Groats and meal : | ||||||||
| 1103.11 | Of wheatL required | kg | 20% | 18% | 10% | 13% | – | 2.5% |
| 1103.13 | Of maize (corn)L required | kg | 20% | 18% | 10% | 5% | – | 2.5% |
| 1103.19 | Of other cerealsL required | kg | 20% or Rs 110/kg | 18% | Ex | 13% or Rs 65/kg | – | 2.5% |
| 1103.20 | PelletsL required | kg | 20% | 18% | Ex | 5% | – | 2.5% |
| 11.04 | Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground. | |||||||
| Rolled or flaked grains : | ||||||||
| 1104.12 | Of oats | kg | 20% or Rs 130/kg | 18% | 10% | 25% or Rs 110/kg | – | 2.5% |
| 1104.19 | Of other cereals | kg | 20% or Rs 65/kg | 18% | 10% | 25% or Rs 55/kg | – | 2.5% |
| Other worked grains (for example, hulled, pearled, sliced or kibbled) : | ||||||||
| 1104.22 | Of oats | kg | 20% or Rs 120/kg | 18% | 10% | 25% or Rs 100/kg | – | 2.5% |
| 1104.23 | Of maize (corn) | kg | 20% or Rs 720/kg | 18% | Ex | 25% or Rs 500/kg | – | 2.5% |
| 1104.29 | Of other cereals | kg | 20% or Rs 100/kg | 18% | 10% | 25% or Rs 80/kg | – | 2.5% |
| 1104.30 | Germ of cereals, whole, rolled, flaked or ground | kg | 20% or Rs 65/kg | 18% | Ex | 25% or Rs 55/kg | – | 2.5% |
| 11.05 | Flour, meal, powder, flakes, granules and pellets of potatoes. | |||||||
| 1105.10 | Flour, meal and powder | kg | 20% or Rs 25/kg | 18% | 10% | 8% or Rs 5/kg | – | 2.5% |
| 1105.20 | Flakes, granules and pellets | kg | 20% or Rs 160/kg | 18% | 10% | 8% or Rs 30/kg | – | 2.5% |
| 11.06 | Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8. | |||||||
| Of the dried leguminous vegetables of heading 07.13 : | ||||||||
| 1106.10.10 | Black-gram flourL required | kg | 20% | 18% | Ex | – | – | 2.5% |
| 1106.10.90 | OtherL required | kg | 20% | 18% | Ex | 8% | – | 2.5% |
| Of sago or of roots or tubers of heading 07.14: | ||||||||
| 1106.20.10 | Arrowroot | kg | Free | 18% | Ex | 4% | – | 2.5% |
| 1106.20.90 | Other | kg | 20% | 18% | 10% | 8% | – | 2.5% |
| Of the products of Chapter 8 : | ||||||||
| 1106.30.10 | Dried coconut kernel, ground or powdered after extracting oil | kg | 20% | 18% | Ex | 8% | – | 2.5% |
| 1106.30.90 | Other | kg | 20% | 18% | Ex | 8% | – | 2.5% |
| 11.07 | Malt, whether or not roasted. | |||||||
| 1107.10 | Not roasted | kg | 20% | 18% | 10% | 5% | – | 2.5% |
| 1107.20 | Roasted | kg | 20% | 18% | 10% | 5% | – | 2.5% |
| 11.08 | Starches; inulin. | |||||||
| Starches : | ||||||||
| 1108.11 | Wheat starch | kg | 20% | 18% | 10% | 5% | – | 2.5% |
| 1108.12 | Maize (corn) starch | kg | 20% | 18% | 10% | – | – | 2.5% |
| 1108.13 | Potato starch | kg | 20% | 18% | 10% | 5% | – | 2.5% |
| 1108.14 | Manioc (cassava) starch | kg | 15% | 18% | 10% | 4% | – | 2.5% |
| 1108.19 | Other starches | kg | 20% | 18% | 10% | 5% | – | 2.5% |
| 1108.20 | Inulin | kg | 20% | 18% | 10% | 5% | – | 2.5% |
| 11.09 | Wheat gluten, whether or not dried. | |||||||
| 1109.00 | Wheat gluten, whether or not dried. | kg | Free | 18% | 10% | – | – | 2.5% |