World Trade Organization Organisation Mondiale du Commerce Organización Mundial del Comercio
Reply: The list of items and the rate of abatement applicable is as under
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Chewing gum, jelly confectionary, boiled sweets, toffees, caramels and similar sweets and other sugar confectionery but excluding white chocolate [1704] 30
Reply: The list of items and the rate of abatement applicable is as under:
S. No.
Item
Abatement as a percentage
of retail sale price
1.
Preparations of other sugars falling under chapter 17 or 21
35
2
Sugar syrups not containing added
flavouring or colouring matter
;
artificial honey
, whether or
not mixed with natural honey
; caramel [1702]
35
3
Gums, whether or not sugar coated (including
chewing gum
, bubblegum and the like) [1704]
35
4
Chewing gum, jelly confectionary, boiled sweets, toffees, caramels and similar sweets and other sugar confectionery but excluding white chocolate [1704]
30
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