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ANNEXURE- 1 - PRODUCT SPECIFIC RULES - Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius) Rules, 2021Extract ANNEX 1: PRODUCT SPECIFIC RULES (See Rule 3) HS Code Description of product Product Specific Rules (PSRs) Chapter 1 Live animals. WO Chapter 2 Meat and edible meat offal. WO Ex Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates. WO Ex 030449 Other (Fresh and chilled fish fillets, of Tuna, Monkfish, Hake fish and Salmon) CTH Ex 030487 Other (Frozen fillets of Skipjack and Bonito) CTH and 25% VA Ex 030489 Other (Frozen fillets of Yellowfin tuna, frozen pieces, chunks of fish, fillets steak of Rainbow Runner Dorade) CTH Ex 030499 Other (Yellowfin tuna bellies, offcuts, steak, Skipjack offcuts, Bigeye tuna bellies, Ailes de Raie; Hareng; Ques de Lotte; Cabillaud; Salmon; ‗Grenadier en tranche , Albacore) CTH and 25% VA Ex 030569 -- Other (Snoek (barracouta) (Thyrsites atun) CTH Chapter 4 Dairy produce; birds eggs; natural honey; edible products of animal origin, not elsewhere specified or included. WO Chapter 5 Products of animal origin, not elsewhere specified or included. WO Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage. WO Chapter 7 Edible vegetables and certain roots and tubers. WO Ex Chapter 8 Edible fruit and nuts; peel of citrus fruits or melons. WO 080132 -- Shelled (Cashew kernel) CTSH Ex Chapter 9 Coffee, tea, mat and spices. WO 090520 - Crushed or ground (Vanilla) CTSH Chapter 10 Cereals. WO Chapter 11 Products of the milling industry; malt; starches; insulin; wheat gluten. WO Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder. WO Chapter 13 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) WO Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included. WO Ex Chapter 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes. WO 150410 - Fish-liver oils and their fractions CC 150420 - Fats and oils and their fractions, of fish, other than liver oils CC Ex Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates. WO 1603 Extracts and Juices of meat, fish or crustaceans, molluscs and other aquatic invertebrates: CC 160431 -- Caviar CC 160432 -- Caviar substitutes CC 160414 -- Tunas, skipjack and bonito (Sarda spp.): CTH 160420 - Other prepared or preserved fish: CTH Ex Chapter 17 Sugars and sugar confectionery. CTSH or 40% VA 170112 Raw Sugar not containing added flavoring or colouring matter --Beet sugar WO 170113 -- Cane sugar as specified in footnote [1] WO Ex 170114 Other cane sugar -- Demerara sugar 2 -- Soft sugar 3 40% VA s.t 40% cap on imported sugar 170199 Other refined sugar not containing added flavouring or colouring matter CTSH or 40% VA Ex Chapter 18 Cocoa and cocoa preparations WO 1803 Cocoa paste, whether or not defatted. CTH or 35% VA 1804 Cocoa butter, fat and oil CTH or 35% VA 1805 Cocoa powder, not containing added sugar or other sweetening matter. CTH or 35% VA 1806 Chocolate and other food preparations containing cocoa. CTH or 35% VA Ex Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products. WO 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared. CC 1905 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. CC Ex Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants. WO 200190 - Other: (Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid, other than cucumbers and gherkins) CC 200710 - Homogenised preparations CC 200799 Other(Jams, fruit jellies, marmalades, fruit or nut pur e and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter, other than its homogeneous preparations) CC 200820 - Pineapples CC 200899 Other(Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included, , other than palm hearts, cranberries and mixtures CC Ex Chapter 21 Miscellaneous edible preparations. WO 210690 Other food preparation CTH and 35% VA Ex Chapter 22 Beverages, spirits and vinegar. WO 2203 Beer made from malt. CC and 35%VA 2206 Other fermented beverages (for example, cider, perry, mead, sak ); mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. CC and 35%VA 2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength. CC and 35%VA 2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages. CC and 35%VA 2209 Vinegar and substitutes for vinegar obtained from acetic acid. CC and 35%VA Ex Chapter 23 Residues and waste from the food industries; prepared animal fodder. WO Ex 230120 Fish meal CC or 35%VA Ex230990 - Other (Feeds for fish, marine animals) CC Chapter 24 Tobacco and manufactured tobacco substitutes. WO Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement. CTH or 35% VA Chapter 26 Ores, slag and ash. CTH or 35% VA Chapter 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes. CTH or 35% VA Chapter 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes. CTH or 35% VA Chapter 29 Organic chemicals. CTH or 35% VA Chapter 30 Pharmaceutical products. CTH or 40% VA Chapter 31 Fertilisers. CTH or 35% VA Chapter 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks. CTH or 35% VA Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations. CTH or 35% VA Chapter 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster. CTH or 35% VA Chapter 35 Albuminoidal substances; modified starches; glues; enzymes. CTH or 35% VA Chapter 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations. CTH or 35% VA Chapter 37 Photographic or cinematographic goods. CTH or 35% VA Chapter 38 Miscellaneous chemical products. CTH or 35% VA Chapter 39 Plastics and articles thereof. CTH or 35% VA Ex Chapter 40 Rubber and articles thereof. CTH and 35% VA 400110 - Natural rubber latex, whether or not pre-vulcanised WO 400121 -- Smoked sheets WO 400122 -- Technically specified natural rubber (TSNR) WO 400129 Other (Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip, other than smoked sheets and TSNR) WO Chapter 41 Raw hides and skins (other than furskins) and leather. CTH or 35% VA Ex Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut). CC and 35 % VA 4202 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shoppingbags, wallets, purses, map-cases, cigarette-cases, tobaccopouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper. CC or 35% VA 4203 Articles of apparel and clothing accessories, of leather or of composition leather. CC or 35% VA 4205 Other articles of leather or of composition leather: CC or 35% VA Chapter 43 Furskins and artificial fur; manufactures thereof. CTH and 35% VA Chapter 44 Wood and articles of wood; wood charcoal. CTH or 35% VA Chapter 45 Cork and articles of cork. CTH or 35% VA Chapter 46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork. CTH or 35% VA Chapter 47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard. CTH or 35% VA Chapter 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard. CTH or 35% VA Chapter 49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans. CTH or 35% VA Chapter 50 Silk. CTH or 35% VA Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric CTH or 35% VA 5201 Cotton, not carded or combed. WO 5202 Cotton waste (including yarn waste and garnetted stock). WO 5203 Cotton, carded or combed. WO 5204 Cotton sewing thread, whether or not put up for retail sale. WO 5205 Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale. CTH OR 40% 5206 Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale. CTH OR 40% 5207 Cotton yarn (other than sewing thread) put up for retail sale. CTH OR 40% 5208 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2. CTH and 30% VA 5209 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2. CTH and 30% VA 5210 Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2. CTH and 30% VA 5211 Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2. CTH and 30% VA 5212 Other woven fabrics of cotton. CTH and 30% VA Chapter 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn CTH or 35% VA Ex Chapter 54 Man-made filaments CTH 5407 Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04. woven and dyed or printed 5408 Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 54.05. CTH and 35% VA Ex Chapter 55 Man-made staple fibres CTH 5512 Woven fabrics of synthetic staple fibres, containing 85% of more by weight of synthetic staple fibres. woven and dyed or printed 5513 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2. woven and dyed or printed 5514 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2. woven and dyed or printed 5515 Other woven fabrics of synthetic staple fibres. woven and dyed or printed 5516 Woven fabrics of artificial staple fibres CTH and 35% VA 5601 Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps. Spun, woven and dyed or printed 5602 Felt, whether or not impregnated, coated, covered or laminated. Spun, woven and dyed or printed 5603 Nonwovens, whether or not impregnated, coated, covered or laminated Spun, woven and dyed or printed 5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 54.04 or 54.05, impregnated, coated, covered or sheathed with rubber or plastics. CTH 5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal. CTH 5606 Gimped yarn, and strip and the like of heading 54.04 or 54.05, gimped (other than those of heading 56.05 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn. CTH 5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics. CTH 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials. CTH 5609 Articles of yarn, strip or the like of heading 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or included. CTH Chapter 57 Carpets and other textile floor coverings CTH or 35% VA Chapter 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery Spun, woven and dyed or printed Chapter 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use Spun, woven and dyed or printed Chapter 60 Knitted or crocheted fabrics CTH and 35% VA Ex Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted CTH and 35% VA 6102 Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.04. CTH and 35 % VA 6103 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. CTH and 35 % VA 6104 Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. CTH and 35 % VA 6105 Men's or boys' shirts, knitted or crocheted. CTH and 35 % VA 6106 Women' or girls' blouses, shirts and shirt-blouses, knitted or crocheted. CTH and 35 % VA 6109 T-shirts, singlets and other vests, knitted or crocheted. CTH and 35 % VA 6110 Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted. CTH and 35 % VA 6111 Babies' garments and clothing accessories, knitted or crocheted. CTH and 35 % VA 6112 Track suits, ski suits and swimwear, knitted or crocheted. CTH and 35 % VA Ex Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted CTH and 35% VA 6203 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear). CTH and 35 % VA 6204 Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear). CTH and 35 % VA 6205 Men's or boys' shirts. CTH and 35 % VA 6206 Women's or girls' blouses, shirts and shirt-blouses. CTH and 35 % VA Ex Chapter 63 Other made - up textile articles; sets; worn clothing and worn textile articles; rags CTH and 35% VA 6302 Bed linen, table linen, toilet linen and kitchen linen. CTH or 40% VA 6304 Other furnishing articles, excluding those of heading 94.04. CTH or 40% VA Chapter 64 Footwear, gaiters and the like; parts of such articles CTH and 35 % VA Chapter 65 Headgear and parts thereof CTH or 35% VA Chapter 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops , and parts thereof CTH or 35% VA Chapter 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair CTH or 35% VA Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials CTH or 35% VA Chapter 69 Ceramic products CTH or 35% VA Chapter 70 Glass and glassware CTH or 35% VA Ex Chapter 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin CTH 7102 Diamonds, whether or not worked but not mounted or set CTSH and 15% Ex 7108 Gold CTH, except from HS 7113 to 7118 710812 Other unwrought forms 15% VA 7113 Articles or jewellery and parts thereof, of precious metal or of metal clad with precious metal CTH and 30% VA 7114 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal. CTH and 30% VA 7115 Other articles of precious metal or of metal clad with precious metal. CTH and 30% VA 7116 Articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed). CTH and 30% VA 7117 Imitation Jewellery CTSH and 35% VA 7118 Coins CTH and 30% VA Ex Chapter 72 Iron and steel CTH and 40% VA 7204 Ferrous waste and scrap CC Chapter 73 Articles of iron or steel CTH or 35% VA Ex Chapter 74 Copper and articles thereof CTH and 35% VA 7404 Copper waste and scrap CC Chapter 75 Nickel and articles thereof CTH or 35% VA Ex Chapter 76 Aluminium and articles thereof CTH and 50% VA 7602 Aluminium waste and scrap CC Chapter 78 Lead and articles thereof CTH or 35% VA Chapter 79 Zinc and articles thereof CTH or 35% VA Chapter 80 Tin and articles thereof CTH or 35% VA Chapter 81 Other base metals; cermets; articles thereof CTH or 35% VA Chapter 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal CTH or 35% VA Chapter 83 Miscellaneous articles of base metal CTH or 35% VA Ex Chapter 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof except for CTH and 35% VA 8407 Spark-ignition reciprocating or rotary internal combustion piston engines. CTH and 50% VA 8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines). CTH and 50% VA 8409 Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08. CTH and 50% VA 841330 Fuel, lubricating or cooling medium pumps for internal combustion piston engines CTH and 40% VA 8456 Machine tools for working any material by removal of material, by laser or other light or photon beam, ultra-sonic, electro-discharge, electro-chemical, electron beam, ionicbeam or plasma arc processes; water-jet cutting machines CTH and 40 % VA 8457 Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal. CTH and 40 % VA 8458 Lathes (including turning centres) for removing metal. CTH and 40 % VA 8459 Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 84.58. CTH and 40 % VA 8460 Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 84.61. CTH and 40 % VA 8461 Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included. CTH and 40 % VA 8462 Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above. CTH and 40 % VA 8463 Other machine-tools for working metal or cermets, without removing material. CTH and 40 % VA 8482 Ball or roller bearings CTH and 50% VA 848360 Clutches and shaft couplings (including universal joints) CTH and 50% VA 8484 Gaskets and similar joints of metal shee r ting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals CTH and 40% VA Ex Chapter 85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles CTH and 35% VA 8511 Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines. CTH and 50% VA 8512 Electrical lighting or signalling equipment (excluding articles of heading 85.39), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles. CTH and 50% VA Chapter 86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds CTH or 35% VA Chapter 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof CTH and 50% VA Chapter 88 Aircraft, spacecraft, and parts thereof CTH or 35% VA Chapter 89 Ships, boats and floating structures CTH or 35% VA Ex Chapter 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof CTH and 35% VA 9001 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 85.44; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked. CTH or 40 % VA 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof. CTH or 40 % VA 9004 Spectacles, goggles and the like, corrective, protective or other. CTH or 40 % VA 9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments. CTH or 40 % VA 9021 Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability. CTH or 40 % VA Ex Chapter 91 Clocks and watches and parts thereof CTH and 35% 9101 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal. CTSH or 40 % VA 9103 Clocks with watch movements, excluding clocks of heading 91.04. CTSH or 40 % VA 9105 Other clocks. CTSH or 40 % VA 9108 Watch movements, complete and assembled. CTSH or 40 % VA 9109 Clock movements, complete and assembled. CTSH or 40 % VA 9110 Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements. CTSH or 40 % VA 9111 Watch cases and parts thereof. CTSH or 40 % VA 9113 Watch straps, watch bands and watch bracelets, and parts thereof. CTSH or 40 % VA 9114 Other clock or watch parts. CTSH or 40 % VA Chapter 92 Musical instruments; parts and accessories of such articles CTH or 35% VA Chapter 93 Arms and ammunition; parts and accessories thereof CTH and 35 % VA Chapter 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings CTH and 35 % VA Chapter 95 Toys, games and sports requisites; parts and accessories thereof CTH or 35% VA Chapter 96 Miscellaneous manufactured articles CTH or 35% VA Chapter 97 Works of art, collectors pieces and antiques CTH or 35% VA 1 Subheading 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 69O or more but less than 93O . 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 2 Demerara sugar means unrefined Golden Brown non-GMO centrifugal cane sugar in solid form not containing added flavouring or colouring matter. It contains 97 % or more by weight of sucrose determined by the polarimetric method and a sulphite content expressed as Sulphur dioxide not exceeding 10 ppm. The sugar has not been subjected to ionizing radiation and is suitable for direct consumption without further processing. 3 Soft sugar means unrefined fine grain non-GMO centrifugal cane sugar in solid form with moisture content of at least 0.4% and not containing added flavouring or colouring matter. It contains 84% or more by weight of sucrose determined by the polarimetric method and a sulphite content expressed as Sulphur dioxide not exceeding 10 ppm. The sugar has not been subjected to ionizing radiation and is suitable for direct consumption without further processing.
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