CHAPTER 21

MISCELLANEOUS EDIBLE PREPARATIONS

NOTES:

1. This Chapter does not cover:

a) Mixed vegetables of heading 0712;

b) Roasted coffee substitutes containing coffee in any proportion (heading 0901);
c) Flavoured tea (heading 0902);
d) Spices or other products of headings 0904 to 0910;
e) Food preparations, other than the products described in heading 2103 or 2104
containing more than 20% by weight of sausage, meat, meat offal, blood, fish or
crustaceans, molluscs or other aquatic invertebrates, or any combination thereof
(Chapter 16);
f) Yeast put up as a medicament or other products of heading 3003 or 3004; or
g) Prepared enzymes of heading 3507.

2. Extracts of the substitutes referred to in Note 1(b) above are to be classified in heading 2101.

3. For the purposes of heading 2104, 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, fruit or nuts, put up for retail sale as as food
suitable for infants or young children 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

SUPPLEMENTARY NOTES:

1. In this Chapter, “Pan masala” means any preparation containing betel nuts and any one or
more of the following ingredients, namely lime, katha (catechu) and tobacco, whether or not
containing any other ingredients, such as cardamom, copra and menthol.

2. In this Chapter “Betel nut product known as supari” means any preparation containing betel
nuts but not containing any one or more of the following ingredients, namely lime, katha
(catechu) and tobacco, whether or not containing any other ingredients, such as cardamom, copra
and menthol.

3. For the purpose of sub-heading 2106 90 11, the expression “Sharbat” means any nonalcoholic
sweetened beverage or syrup containing not less than 10% fruit juice or flavoured with non-fruit
flavours, such as Rose, Khus, Kevara, but not including aerated preparations.
4. Sub-heading 2106 90 50, inter alia, includes preparations for lemonades or other beverages,
consisting, for example, of flavoured or coloured syrup, syrup flavoured with an added
concentrated extract, syrup flavoured with fruit juice and intended for use in the manufacture of
aerated water, such as in automatic vending machines.

5. Heading 2106 (except 2106 90 20 & 2106 90 30), inter alia, includes:

a) Protein concentrates and textured protein substances;

b) Preparations for use, either directly or after processing (such as cooking;
dissolving or boiling in water, milk or other liquids), for human consumption;
c) Preparations consisting wholly or partly of foodstuffs, used in the making of
beverages of food preparations for human consumption;
d) Powders for table creams, jellies, ice-creams and similar preparations, whether or
not sweetened;
e) Flavouring powders for making beverages, whether or not sweetened;
f) Preparations consisting of tea or coffee and milk powder, sugar and any other
added ingredients;
g) Preparations (for example, tablets) consisting of saccharin and foodstuff, such as
lactose, used for sweetening purposes;
h) Pre-cooked rice, cooked either fully or partially and their dehydrates; and
i) Preparations for lemonades or other beverages, consisting, for example, of
flavoured or coloured syrups, syrup flavoured with an added concentrated extract,
syrup flavoured with fruit juices and concentrated fruit juice with added
ingredients.

6. Sub-heading 2106 90 99 includes sweet meats commonly known as “Misthans” or “Mithai”

or by any other name. They also include products commonly known as “Namkeens”, “mixtures”,
“Bhujia”, “Chabena” or by any other name. Such products remain classified in these sub-
headings irrespective of the nature of their ingredients.
Heading H.S. Code ITC(HS) Code Description Unit
No.
2101 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 & 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:
2101 11 10 Instant coffee, flavoured KGS
2101 11 20 Instant coffee, not flavoured KGS
2101 11 30 Coffee aroma KGS
2101 11 90 Other KGS

2101 12 00 Preparations with basis of extracts, KGS

essences, concentrates or with a basis of
coffee

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:
2101 20 10 Instant tea KGS
2101 20 20 Quick brewing black tea KGS
2101 20 30 Tea aroma KGS
2101 20 90 Other KGS

2101 30 Roasted chicory and other roasted coffee

substitutes, and extracts, essences and
concentrates thereof:
2101 30 10 Roasted chicory KGS
2101 30 20 Roasted coffee substitutes KGS
2101 30 90 Other KGS

2102 YEASTS (ACTIVE OR INACTIVE);

OTHER SINGLE CELL MICRO-
ORGANISMS, DEAD (BUT NOT
INCLUDING VACCINES OF
HEADING 3002); PREPARED
BAKING POWDERS
2102 10 Active yeasts:
2102 10 10 Culture yeast KGS
Heading H.S. Code ITC(HS) Code Description Unit
No.
2102 10 20 Baker's yeast KGS
2102 10 90 Other KGS

2102 20 00 Inactive yeasts, other single cell micro- KGS

organisms, dead
2102 30 00 Prepared baking powders KGS

2103 SAUCES AND PREPARATIONS

THEREFOR; MIXED CONDIMENTS
AND MIXED SEASONINGS;
MUSTARD FLOUR AND MEAL AND
PREPARED MUSTARD
2103 10 00 Soya sauce KGS
2103 20 00 Tomato ketchup and other tomato sauces KGS
2103 30 00 Mustard flour and meal and prepared KGS
mustard

2103 90 Other:
2103 90 10 Curry paste KGS
2103 90 20 Chilli sauce KGS
2103 90 30 Majonnaise and salad dressings KGS
2103 90 40 Mixed, condiments and mixed seasoning KGS
2103 90 90 Other KGS

2104 SOUPS AND BROTHS AND

PREPARATIONS THEREFOR;
HOMOGENIZED COMPOSITE
FOOD PREPARATIONS
2104 10 Soups and broths and preparations
therefor:
2104 10 10 Dried KGS
2104 10 90 Other KGS

2104 20 00 Homogenised composite food KGS

preparations

2105 00 00 Ice-cream and other edible ice, whether or KGS

not containing cocoa
2106 FOOD PREPARATIONS, NOT
ELSEWHERE SPECIFIED OR
INCLUDED
2106 10 00 Protein concentrates and textured protein KGS
Substances

2106 90 Other:
Soft drink concentrates:
2106 90 11 Sharbat KGS
2106 90 19 Other KGS
2106 90 20 Pan masala KGS
Heading H.S. Code ITC(HS) Code Description Unit
No.
2106 90 30 Betel nut product known as “Supari” KGS
2106 90 40 Sugar-syrups containing added flavouring KGS
or colouring matter, not elsewhere
specified or included; lactose syrup;
glucose syrup and malto dextrine syrup
2106 90 50 Compound preparations for making non- KGS
alcoholic beverages
2106 90 60 Food flavouring material KGS
2106 90 70 Churna for pan KGS
2106 90 80 Custard powder KGS

Other:
2106 90 91 Diabetic foods KGS
2106 90 92 Sterilized or pasteurized millstone KGS
2106 90 99 Other KGS