क द र य भ ड रण नगम (भ रत सरक र क उपक रम) CENTRAL WAREHOUSING CORPORATION (A Govt. of India Undertaking) जन जन क लए भ ड रण WAREHOUSING FOR EVERY ONE

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1 क द र य भड रण नगम (भ रत सरक र क उपक रम) CETRAL WAREHOUSIG CORPORATIO (A Govt. of India Undertaking) जन जन क लए भड रण WAREHOUSIG FOR EVERY OE o.cwc/fd-taxation/gst/vo.iii 29 th January, 2018 The Regional Manager, Central Warehousing Corporation, Regional Office, Ahmedabad/Bangalore/Bhopal/Bhubaneswar/Chandigarh/ Chennai/Delhi/Guwahati/Hyderabad/Jaipur/Kochi/Kolkata/ Lucknow/Mumbai/Panchkula/Patna/Raipur. Sub: Implementation of Electronic waybill (e-waybill) w.e.f. 01/02/2018) Sir/Madam, As per GST Law, for all inter-state movement of goods i.e. transportation of goods from one state to another state of consignment value exceeding Rs. 50,000/-, e-waybill is to be generated w.e.f. 01/02/2018. For this, we are enclosing the following:- (a) E-waybill rules (Chapter XVI) issued by the Central Board of Excise & Customs which may please be referred. (b) For reference purposes and for operational convenience, a presentation made by our GST consultant, M/s. Deloitte on e- waybill procedure, may please be seen & followed. Action taken points for CWC are also indicated at page 17 & 18 of the presentation. (c) E-waybill System User Manual on how to generate e-waybill through the common portal as issued by Govt. of India, for reference. (d) List of goods exempted from the e-waybill requirement C.O.: 4/1, Siri Institutional Area, August Kranti Marg, Hauz Khas, ew Delhi Tel , warehouse@nic.in, Web:

2 All the Warehouse Managers causing movement of goods may please be informed accordingly. This issues with the approval of Competent Authority. Yours faithfully, Enc: As above. Copies for information to: (AMIT PURI) Dy. General Manager (Tax) 1. PPS to Managing Director, CWC, CO, ew Delhi 2. PS to Director(MCP), CWC, CO, ew Delhi 3. PPS to GGM(A/cs), CWC, CO, ew Delhi 4. All HODs at CWC, Corporate Office, ew Delhi 5. All DGMs/AGMs/Managers / (Sr.) Asstt. Managers / Accountants in Finance, Accounts & Internal Audit Cadre at CWC, Corporate Office, ew Delhi 6. PPS to GM(Systems), CWC, CO, ew Delhi with a request to place this Circular on CWC s Website 7. Manager (Rajbhasha), CWC, CO, ew Delhi with a request to arrange Hindi Version of this Circular. 8. Accounts In-charge, CWC, All ROs C.O.: 4/1, Siri Institutional Area, August Kranti Marg, Hauz Khas, ew Delhi Tel , warehouse@nic.in, Web:

3 C.O.: 4/1, Siri Institutional Area, August Kranti Marg, Hauz Khas, ew Delhi Tel , Web:

4 E-way bill - Applicability and next steps

5 Contents Introduction 03 E-way bill generation process 08 Documentation 11 Verification, Penalty & Detention 13 Our understanding & implication of E-way bill on CWC 15 Annexure Deloitte Haskins & Sells LLP OneRX India Private Limited Draft report on GST impact assessment 2

6 Introduction

7 Introduction The nationwide e-way bill system has been rolled out on a trial basis from 16 January, The rules for implementation of nationwide e-way bill system for inter-state movement of goods on a compulsory basis will come into effect from 1 February, A waybill is a receipt or a document issued by a carrier giving details and instructions relating to the shipment of a consignment of goods and the details include name of consignor, consignee, the point of origin of the consignment, its destination, and route. Electronic Way Bill (E-Way Bill) is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-way bill on the GST portal. Rule 138 of the CGST Rules, 2017 provides for the e-way bill mechanism and in this context it is important to note that information is to be furnished prior to the commencement of movement of goods and is to be issued whether the movement is in relation to a supply or for a reason other than supply Deloitte Haskins & Sells LLP 4

8 When e-way bill is required E-way bill is to be issued irrespective of whether the movement of goods is caused by reasons of supply or otherwise: For movement of goods worth > IR 50,000, optional in case value of goods IR 50,000; Should be generated before the movement of goods in Form GST EWB-01 Required in case of sale, in respect of transportation for reasons other than supply, movement could be in view of export/import, job-work, SKD or CKD, recipient not known, line sales, sales returns, exhibition or fairs, for own use, sale on approval basis, stock transfer, goods sent for testing/display/demo, OSP movement, etc. Required in case of transport of good by road, rail, water or air Exceptions to e-way bill requirement o e-way bill is required to be generated in the following cases: Where the goods being transported are specified in Annexure to Rule 138 of the CGST Rules, 2017 (i.e. transport of vegetables, wheat, cereal etc.) Where the goods are being transported by a non-motorized conveyance; Where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by customs; and In respect of movement of goods within such area as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned state (to be notified) Deloitte Haskins & Sells LLP 5

9 Who is required to generate the e-way bill E-way bill is to be generated by the consignor or by the consignee himself if the transportation is being done in own/hired conveyance or by railways, by air, or by vessel. If the goods are handed over to a transporter for transportation of goods by road, where neither the consignor nor consignee generates the e-way bill, in that case e-way bill is to be generated by the transporter. Where the value of consignment is more than IR 50,000/- and the e-way bill is not generated either by the consignor nor by the consignee, it is the responsibility of the transporter to generate the e- way bill on the basis of invoice, bill of supply or delivery challan before the movement of goods 2018 Deloitte Haskins & Sells LLP 6

10 Validity of e-way bill The validity of e-way bill depends upon the distance to be travelled. E-way bill or consolidated e-way bill is valid from the date and time of its issuance as under: Sl.no. Distance Validity Period 1 Upto 100 KM One day 2 For every 100 KM or part thereof thereafter One additional day In general, the validity of the e-way bill cannot be extended. However, Commissioner may extend the validity period only by way of notification for certain categories of goods which shall be specified in the notification itself In case the goods cannot be transported within the above period due to exceptional circumstances, the transporter may generate another e-way bill updating the details in Part B of Form GST EWB Deloitte Haskins & Sells LLP 7

11 E-way bill generation process

12 E-way Bill - Generation Process Components of EWB Responsibility of Responsibility of Movement of goods consignor/consignee transporter by Unregistered Person PART A Part A of Form GST EWB- Part B of Form GST EWB-01 In a case where the The first part of the e-way 01 movement of goods is is to be furnished by the Further, where such goods caused by an person who is causing As per Rule 138 of the CGST have been handed over to a unregistered person, such movement of goods of Rules where goods of a transporter for transportation unregistered person or consignment value consignment value exceeding by road, the registered person thetransportermay exceeding IR 50,000/- IR 50,000 are transported shall furnish information generate the e-way bill in and by a registered person relating to transporter in PART Form GST EWB-01 on the whether as consignor or B of the E-way bill on the common portal. PART B recipient, the said person common portal, and The second part of the e- shall furnish information thereafter, the transporter way bill relates to pertaining to the goods in, shall be required to generate transport details to be electronically on the common the e-way bill on the basis of furnished by the person portal in PART A of E-way bill the information furnished by who is transporting the the registered person in Part goods. A of Form GST EWB Deloitte Haskins & Sells LLP 9

13 E-way Bill - Generation Process Acceptance of e-way bill by recipient - E-way bill should be accepted or rejected by the registered recipient on the common portal; In case e-way bill is not accepted or rejected within 72 hours by the recipient, it shall be deemed that the same has been accepted Amendment/cancellation of e-way bill - In case of change of conveyance during transit, transporter needs to update the details of conveyance in the e-way bill on the common portal in Form GST EWB-01. In case the transporter intends to transport multiple consignments in one conveyance, he can consolidate multiple e-way bills by furnishing details in Form GST EWB-02 and generate consolidated e- way bill. If goods are either not transported or are not transported as per the details furnished in the e-way bill, the same needs to be cancelled on the common portal within 24 hours of generation of e-way bill Deloitte Haskins & Sells LLP 10

14 Documentation

15 Documents to be carried by a person-in-charge of a conveyance The person in charge of a conveyance shall carry - Invoice or bill of supply or delivery challan, as the case may be; and A copy of e-way bill or EB, either physically or mapped to a RFID (Radio Frequency Identification Device) embedded on to the conveyance as may be notified by the Commissioner. The Commissioner may, by notification, where circumstances so warrant, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill: Tax invoice or bill of supply or bill of entry; or A delivery challan, where the goods are transported for reasons other than by way of supply Deloitte Haskins & Sells LLP 12

16 Verification, Penalty & Detention

17 Verification, Penalty & Detention The proper officer is empowered to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form and also to carry out physical verification of conveyance for all inter-state and intra-state movement of goods, as authorized by the Commissioner. As per Sec 122 of CGST Act, 2017, a taxable person who transports any taxable goods without the cover of specified documents (e-way bill is one of the specified document) shall be liable to a penalty of IR 10,000/- or tax sought to be evaded, whichever is higher. As per Sec 129 of CGST Act, 2017, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure. Where a vehicle has been intercepted and detained for a period exceeding 30 minutes, the transporter may upload said information in Form GST EWB - 04 on the common portal Deloitte Haskins & Sells LLP 14

18 Our understanding & Implications of E-way bill on CWC

19 Our Understanding of the activity of CWC We understand the following with respect to the GTA service provided by CWC:- o A customer approaches CWC for providing loading, unloading, storage, warehousing and long distance transportation of its goods and CWC enters into a contract on a principal to principal for providing such services. o CWC contracts with Handling & Transportation contractor (H&T) for providing the aforesaid services. H&T raises a bill on CWC for providing these services wherein a separate bill is raised for providing the loading, unloading and storage and for the provision of long distance transportation services. o CWC pays the applicable tax on the transportation services availed from H&T under reverse charge and subsequently raises an invoice on its customer. o ow CWC wants to know the applicability of generating an e-way bill in case it becomes GTA for its customers Deloitte Haskins & Sells LLP 16

20 Implication of E-way bill on CWC PART-A of FORM GST EWB - 01 As stated in the slide decks above, the PART-A of the GST EWB 01 has to be filled by the person causing the movement of the goods of value exceeding Rs 50,000/-. The person causing the movement of the goods can either be the consignor or the consignee. The obligation to fill the PART-A of GST EWB 01 shall be on the registered seller or buyer or importer depending upon their mutual agreement/understanding. We would like to inform that PART A of GST EWB 01 pertains to information relating to Invoice no, date, value of goods, place of delivery, reason for transportation etc. Such details have to be furnished by the consignor/consignee and CWC has no role in it. The PART A of GST EWB 01 also requires the consignor or consignee to provide the transporter ID. Action Points for CWC Instruct the customer to fill the details in PART A of GST EWB 01 before causing movement of the goods. Further, we understand that CWC contracts with H&T to provide the actual long distance transportation services, therefore H&T should provide its transporter ID to CWC and CWC in turn can share the details to its customer, who shall subsequently use the information for filling the Part A of GST EWB Deloitte Haskins & Sells LLP 17

21 Implication of E-way bill on CWC PART-B of FORM GST EWB - 01 Post filling of details in PART A of GST EWB 01, it is the PART B details i.e. Vehicle number which provides the validity to the generated E-way bill. Since we understand that CWC doesn t own a vehicle and contracts with H&T for providing the transportation services, the transporter ID that shall be provided in PART A of GST EWB 01 shall be of H&T. This will apply irrespective of the fact whether CWC qualifies as a GTA or not H&T shall be required to login into its account on the common portal and furnish the details in PART B of GST EWB 01 i.e. the vehicle number and then generate a valid E-way bill Action Points for CWC CWC should instruct H&T, post the details are furnished in PART A OF GST EWB 01 by the customer to login into its account on the common portal and generate a valid e-way bill for the movement of he goods by furnishing details in PART B OF GST EWB 01 i.e. the vehicle number. Further, CWC should instruct its H&T that no movement of the goods should be made without proper generation of the e-way bill Deloitte Haskins & Sells LLP 18

22 Annexure - Details required to be furnished in the E-way bill Part A Details required GSTI of recipient Place of delivery Shall indicate PI code of place of delivery Invoice/challan no and date Value of goods & HS code Reason for transportation Transport document number Part B HS Code to be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in previous financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year Shall be chosen from one of the codes in Annexure 1. Refer next slide. Indicates Goods Receipt umber or Railway Receipt umber or Airway Bill umber or Bill of Lading umber Vehicle details 2018 Deloitte Haskins & Sells LLP 19

23 Annexure Codes for Reason for transportation Code Description 1 Supply 2 Export or Import 3 Job work 4 SKD or CKD 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 0 Others 2018 Deloitte Haskins & Sells LLP 20

24 Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ( DTTL ), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as Deloitte Global ) does not provide services to clients. Please see for a more detailed description of DTTL and its member firms. This material has been prepared by Deloitte Haskins & Sells LLP ( DHS LLP ), a member of Deloitte Touche Tohmatsu Limited, on a specific request from you and contains proprietary and confidential information. This material may contain information sourced from publicly available information or other third party sources. DHS LLP does not independently verify any such sources and is not responsible for any loss whatsoever caused due to reliance placed on information sourced from such sources. The information contained in this material is intended solely for you. Any disclosure, copying or further distribution of this material or its contents is strictly prohibited. othing in this material creates any contractual relationship between DHS LLP and you. Any mutually binding legal obligations or rights may only be created between you and DHS LLP upon execution of a legally binding contract. By using this material and any information contained in it, the user accepts this entire notice and terms of use Deloitte Haskins & Sells LLP.

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32 2. E x e m p t e d G o o d s a s o n [ n o t i f i c a t i o n o. 2 / C e n t r a l T a x ( R a t e ), d a t e d 2 8 t h J u n e, , a s a m e n d e d f r o m t i m e t o t i m e ] S. C h a p t e r / D e s c r i p t i o n o f G o o d s C G S T o. H e a d i n g / S u b R a t e h e a d i n g / T a r i f f i t e m ( 1 ) ( 2 ) ( 3 ) L i v e a s s e s, m u l e s a n d h i n n i e s i l L i v e b o v i n e a n i m a l s i l L i v e s w i n e i l L i v e s h e e p a n d g o a t s i l L i v e p o u l t r y, t h a t i s t o s a y, f o w l s o f t h e s p e c i e s G a l l u s i l d o m e s t i c u s, d u c k s, g e e s e, t u r k e y s a n d g u i n e a f o w l s O t h e r l i v e a n i m a l s u c h a s M a m m a l s, B i r d s, I n s e c t s i l M e a t o f b o v i n e a n i m a l s, f r e s h a n d c h i l l e d. i l , A l l g o o d s, f r e s h o r c h i l l e d i l , , , , , , , , , , , , , A l l g o o d s [ o t h e r t h a n f r e s h o r c h i l l e d ] o t h e r t h a n t h o s e p u t u p i n u n i t c o n t a i n e r a n d, y ( a ) b e a r i n g a r e g i s t e r e d b r a n d n a m e ; o r ( b ) b e a r i n g a b r a n d n a m e o n w h i c h a n a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n a c o u r t o f l a w i s a v a i l a b l e [ o t h e r t h a n t h o s e w h e r e a n y a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n r e s p e c t o f s u c h b r a n d n a m e h a s b e e n f o r e g o n e v o l u n t a r i l y ], s u b j e c t t o t h e c o n d i t i o n s a s i n t h e A E X U R E I ] 1 0. O m i t t e d 1 1. O m i t t e d 1 2. O m i t t e d 1 3. O m i t t e d 1 4. O m i t t e d 1 5. O m i t t e d 1 6. O m i t t e d 1 7. O m i t t e d F i s h s e e d s, p r a w n / s h r i m p s e e d s w h e t h e r o r n o t p r o c e s s e d, c u r e d o r i n f r o z e n s t a t e [ o t h e r t h a n g o o d s f a l l i n g u n d e r C h a p t e r 3 a n d a t t r a c t i n g 2.5 % ] L i v e f i s h. i l F i s h, f r e s h o r c h i l l e d, e x c l u d i n g f i s h f i l l e t s a n d o t h e r i l f i s h m e a t o f h e a d i n g , A l l g o o d s, f r e s h o r c h i l l e d i l , , i l i l 1 0 2

33 H D o n o R S T S. o. C h a p t e r S / u b Ÿ e s c r i p t i e a d i n g / h e a d i n g / T a r i f f ( 1 ) ( 2 ) ( 3 ) , , , , , f G o o d s C G a t e A l l g o o d s [ o t h e r t h a n f r e s h o r c h i l l e d ] a n d o t h e r t h a n t h o s e p u t u p i n u n i t c o n t a i n e r a n d, Í ( a ) b e a r i n g a r e g i s t e r e d b r a n d n a m e ; o r ( b ) b e a r i n g a b r a n d n a m e o n w h i c h a n a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n a c o u r t o f l a w i s a v a i l a b l e [ o t h e r t h a n t h o s e w h e r e a n y a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n r e s p e c t o f s u c h b r a n d n a m e h a s b e e n f o r e g o n e v o l u n t a r i l y ], s u b j e c t t o t h e c o n d i t i o n s a s i n t h e A E X U R E I ] 2 3. O m i t t e d 2 4. O m i t t e d F r e s h m i l k a n d p a s t e u r i s e d m i l k, i n c l u d i n g s e p a r a t e d i l m i l k, m i l k a n d c r e a m, n o t c o n c e n t r a t e d n o r c o n t a i n i n g a d d e d s u g a r o r o t h e r s w e e t e n i n g m a t t e r, e x c l u d i n g U l t r a H i g h T e m p e r a t u r e ( U H T ) m i l k C u r d ; L a s s i ; B u t t e r m i l k i l C h e n a o r p a n e e r, o t h e r t h a n t h o s e p u t u p i n u n i t i l c o n t a i n e r a n d, Í ( a ) b e a r i n g a r e g i s t e r e d b r a n d n a m e ; o r ( b ) b e a r i n g a b r a n d n a m e o n w h i c h a n a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n a c o u r t o f l a w i s a v a i l a b l e [ o t h e r t h a n t h o s e w h e r e a n y a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n r e s p e c t o f s u c h b r a n d n a m e h a s b e e n f o r e g o n e v o l u n t a r i l y, s u b j e c t t o t h e c o n d i t i o n s a s i n t h e A E X U R E I ] B i r d s ' e g g s, i n s h e l l, f r e s h, p r e s e r v e d o r c o o k e d i l a t u r a l h o n e y, o t h e r t h a n t h o s e p u t u p i n u n i t i l c o n t a i n e r a n d, Í ( a ) b e a r i n g a r e g i s t e r e d b r a n d n a m e ; o r ( b ) b e a r i n g a b r a n d n a m e o n w h i c h a n a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n a c o u r t o f l a w i s a v a i l a b l e [ o t h e r t h a n t h o s e w h e r e a n y a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n r e s p e c t o f s u c h b r a n d n a m e h a s b e e n f o r e g o n e v o l u n t a r i l y, s u b j e c t t o t h e c o n d i t i o n s a s i n t h e A E X U R E I ] H u m a n h a i r, u n w o r k e d, w h e t h e r o r n o t w a s h e d o r i l s c o u r e d ; w a s t e o f h u m a n h a i r 3 0 A A l l g o o d s, f r e s h o r c h i l l e d i l i l 3 0 B A l l g o o d s [ o t h e r t h a n f r e s h o r c h i l l e d ] o t h e r t h a n t h o s e p u t u p i n u n i t c o n t a i n e r a n d, Í ( a ) b e a r i n g a r e g i s t e r e d b r a n d n a m e ; o r ( b ) b e a r i n g a b r a n d n a m e o n w h i c h a n a c t i o n a b l e c l a i m i l 1 0 3

34 H m D e o n d s G C R S T S. s c o f G o. C h a p t e r S / u b ÿ r i p t i e a d i n g / f f h e a d i n g / T a r i ( 1 ) ( 2 ) ( 3 ) o r e n f o r c e a b l e r i g h t i n a c o u r t o f l a w i s a v a i l a b l e [ o t h e r t h a n t h o s e w h e r e a n y a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n r e s p e c t o f s u c h b r a n d n a m e h a s b e e n f o r e g o n e v o l u n t a r i l y ], s u b j e c t t o t h e c o n d i t i o n s a s i n t h e A E X U R E I ] A l l g o o d s i.e. B o n e s a n d h o r n E c o r e s, u n w o r k e d, i l d e f a t t e d, s i m p l y p r e p a r e d ( b u t n o t c u t t o s h a p e ), t r e a t e d w i t h a c i d o r g e l a t i n i z e d ; p o w d e r a n d w a s t e o f t h e s e p r o d u c t s A l l g o o d s i.e. H o o f m e a l ; h o r n m e a l ; h o o v e s, c l a w s, i l n a i l s a n d b e a k s ; a n t l e r s ; e t c S e m e n i n c l u d i n g f r o z e n s e m e n i l L i v e t r e e s a n d o t h e r p l a n t s ; b u l b s, r o o t s a n d t h e l i k e ; i l c u t f l o w e r s a n d o r n a m e n t a l f o l i a g e P o t a t o e s, f r e s h o r c h i l l e d. i l T o m a t o e s, f r e s h o r c h i l l e d. i l O n i o n s, s h a l l o t s, g a r l i c, l e e k s a n d o t h e r a l l i a c e o u s i l v e g e t a b l e s, f r e s h o r c h i l l e d C a b b a g e s, c a u l i f l o w e r s, k o h l r a b i, k a l e a n d s i m i l a r i l e d i b l e b r a s s i c a s, f r e s h o r c h i l l e d L e t t u c e ( L a c t u c a s a t i v a ) a n d c h i c o r y ( C i c h o r i u m s p p.), i l f r e s h o r c h i l l e d C a r r o t s, t u r n i p s, s a l a d b e e t r o o t, s a l s i f y, c e l e r i a c, i l r a d i s h e s a n d s i m i l a r e d i b l e r o o t s, f r e s h o r c h i l l e d C u c u m b e r s a n d g h e r k i n s, f r e s h o r c h i l l e d. i l L e g u m i n o u s v e g e t a b l e s, s h e l l e d o r u n s h e l l e d, f r e s h o r i l c h i l l e d O t h e r v e g e t a b l e s, f r e s h o r c h i l l e d. i l 4 3 A V e g e t a b l e s ( u n c o o k e d o r c o o k e d b y s t e a m i n g o r i l b o i l i n g i n w a t e r ), f r o z e n, o t h e r t h a n t h o s e p u t u p i n u n i t c o n t a i n e r a n d, E ( a ) b e a r i n g a r e g i s t e r e d b r a n d n a m e ; o r ( b ) b e a r i n g a b r a n d n a m e o n w h i c h a n a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n a c o u r t o f l a w i s a v a i l a b l e [ o t h e r t h a n t h o s e w h e r e a n y a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n r e s p e c t o f s u c h b r a n d n a m e h a s b e e n f o r e g o n e v o l u n t a r i l y ], s u b j e c t t o t h e c o n d i t i o n s a s i n t h e A E X U R E I ] D r i e d v e g e t a b l e s, w h o l e, c u t, s l i c e d, b r o k e n o r i n i l p o w d e r, b u t n o t f u r t h e r p r e p a r e d D r i e d l e g u m i n o u s v e g e t a b l e s, s h e l l e d, w h e t h e r o r n o t i l s k i n n e d o r s p l i t o t h e r t h a n t h o s e p u t u p i n u n i t c o n t a i n e r a n d, E ( a ) b e a r i n g a r e g i s t e r e d b r a n d n a m e ; o r o o a t e 1 0 4

35 H D o n o R S T S. o o o. C h a p t e r S / u b p e s c r i p t i f G d s C G e a d i n g / a t e h e a d i n g / T a r i f f ( 1 ) ( 2 ) ( 3 ) ( b ) b e a r i n g a b r a n d n a m e o n w h i c h a n a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n a c o u r t o f l a w i s a v a i l a b l e [ o t h e r t h a n t h o s e w h e r e a n y a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n r e s p e c t o f s u c h b r a n d n a m e h a s b e e n f o r e g o n e v o l u n t a r i l y, s u b j e c t t o t h e c o n d i t i o n s a s i n t h e A E X U R E I ] M a n i o c, a r r o w r o o t, s a l e p, J e r u s a l e m a r t i c h o k e s, s w e e t i l p o t a t o e s a n d s i m i l a r r o o t s a n d t u b e r s w i t h h i g h s t a r c h o r i n u l i n c o n t e n t, f r e s h o r c h i l l e d, d r i e d, s a g o p i t h. 4 6 A M a n i o c, a r r o w r o o t, s a l e p, J e r u s a l e m a r t i c h o k e s, s w e e t i l p o t a t o e s a n d s i m i l a r r o o t s a n d t u b e r s w i t h h i g h s t a r c h o r i n u l i n c o n t e n t, f r o z e n, w h e t h e r o r n o t s l i c e d o r i n t h e f o r m o f p e l l e t s o t h e r t h a n t h o s e p u t u p i n u n i t c o n t a i n e r a n d, ¹ ( a ) b e a r i n g a r e g i s t e r e d b r a n d n a m e ; o r ( b ) b e a r i n g a b r a n d n a m e o n w h i c h a n a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n a c o u r t o f l a w i s a v a i l a b l e [ o t h e r t h a n t h o s e w h e r e a n y a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n r e s p e c t o f s u c h b r a n d n a m e h a s b e e n f o r e g o n e v o l u n t a r i l y ], s u b j e c t t o t h e c o n d i t i o n s a s i n t h e A E X U R E I ] 4 6 B 0 8 D r i e d m a k h a n a, w h e t h e r o r n o t s h e l l e d o r p e e l e d [ o t h e r i l t h a n t h o s e p u t u p i n u n i t c o n t a i n e r a n d, ¹ ( a ) b e a r i n g a r e g i s t e r e d b r a n d n a m e ; o r ( b ) b e a r i n g a b r a n d n a m e o n w h i c h a n a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n a c o u r t o f l a w i s a v a i l a b l e [ o t h e r t h a n t h o s e w h e r e a n y a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n r e s p e c t o f s u c h b r a n d n a m e h a s b e e n f o r e g o n e v o l u n t a r i l y ], s u b j e c t t o t h e c o n d i t i o n s a s i n t h e A E X U R E I ] C o c o n u t s, f r e s h o r d r i e d, w h e t h e r o r n o t s h e l l e d o r i l p e e l e d B r a z i l n u t s, f r e s h, w h e t h e r o r n o t s h e l l e d o r p e e l e d i l O t h e r n u t s, O t h e r n u t s, f r e s h s u c h a s A l m o n d s, i l H a z e l n u t s o r f i l b e r t s ( C o r y i u s s p p.), w a l n u t s, C h e s t n u t s ( C a s t a n e a s p p.), P i s t a c h i o s, M a c a d a m i a n u t s, K o l a n u t s ( C o l a s p p.), A r e c a n u t s, f r e s h, w h e t h e r o r n o t s h e l l e d o r p e e l e d B a n a n a s, i n c l u d i n g p l a n t a i n s, f r e s h o r d r i e d i l D a t e s, f i g s, p i n e a p p l e s, a v o c a d o s, g u a v a s, m a n g o e s i l a n d m a n g o s t e e n s, f r e s h C i t r u s f r u i t, s u c h a s O r a n g e s, M a n d a r i n s ( i n c l u d i n g i l t a n g e r i n e s a n d s a t s u m a s ) ; c l e m e n t i n e s, w i l k i n g s a n d s i m i l a r c i t r u s h y b r i d s, G r a p e f r u i t, i n c l u d i n g p o m e l o s, L e m o n s ( C i t r u s l i m o n, C i t r u s l i m o n u m ) a n d l i m e s 1 0 5

36 H D o n o R S T S. o o o. C h a p t e r S / u b á e s c r i p t i f G d s C G e a d i n g / a t e h e a d i n g / T a r i f f ( 1 ) ( 2 ) ( 3 ) ( C i t r u s a u r a n t i f o l i a, C i t r u s l a t i f o l i a ), f r e s h G r a p e s, f r e s h i l M e l o n s ( i n c l u d i n g w a t e r m e l o n s ) a n d p a p a w s i l ( p a p a y a s ), f r e s h A p p l e s, p e a r s a n d q u i n c e s, f r e s h. i l A p r i c o t s, c h e r r i e s, p e a c h e s ( i n c l u d i n g n e c t a r i n e s ), i l p l u m s a n d s l o e s, f r e s h O t h e r f r u i t s u c h a s s t r a w b e r r i e s, r a s p b e r r i e s, i l b l a c k b e r r i e s, m u l b e r r i e s a n d l o g a n b e r r i e s, b l a c k, w h i t e o r r e d c u r r a n t s a n d g o o s e b e r r i e s, c r a n b e r r i e s, b i l b e r r i e s a n d o t h e r f r u i t s o f t h e g e n u s v a c c i n i u m, K i w i f r u i t, D u r i a n s, P e r s i m m o n s, P o m e g r a n a t e s, T a m a r i n d, S a p o t a ( c h i c o ), C u s t a r d / a p p l e ( a t a ), B o r e, L i c h i, f r e s h P e e l o f c i t r u s f r u i t o r m e l o n s ( i n c l u d i n g w a t e r m e l o n s ), i l f r e s h , 9 o r 1 0 A l l g o o d s o f s e e d q u a l i t y i l C o f f e e b e a n s, n o t r o a s t e d i l U n p r o c e s s e d g r e e n l e a v e s o f t e a i l S e e d s o f a n i s e, b a d i a n, f e n n e l, c o r i a n d e r, c u m i n o r i l c a r a w a y ; j u n i p e r b e r r i e s [ o f s e e d q u a l i t y ] F r e s h g i n g e r, o t h e r t h a n i n p r o c e s s e d f o r m i l F r e s h t u r m e r i c, o t h e r t h a n i n p r o c e s s e d f o r m i l W h e a t a n d m e s l i n o t h e r t h a n t h o s e p u t u p i n u n i t i l c o n t a i n e r a n d, / ( a ) b e a r i n g a r e g i s t e r e d b r a n d n a m e ; o r ( b ) b e a r i n g a b r a n d n a m e o n w h i c h a n a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n a c o u r t o f l a w i s a v a i l a b l e [ o t h e r t h a n t h o s e w h e r e a n y a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n r e s p e c t o f s u c h b r a n d n a m e h a s b e e n f o r e g o n e v o l u n t a r i l y, s u b j e c t t o t h e c o n d i t i o n s a s i n t h e A E X U R E I ] R y e o t h e r t h a n t h o s e p u t u p i n u n i t c o n t a i n e r a n d, / i l ( a ) b e a r i n g a r e g i s t e r e d b r a n d n a m e ; o r ( b ) b e a r i n g a b r a n d n a m e o n w h i c h a n a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n a c o u r t o f l a w i s a v a i l a b l e [ o t h e r t h a n t h o s e w h e r e a n y a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n r e s p e c t o f s u c h b r a n d n a m e h a s b e e n f o r e g o n e v o l u n t a r i l y, s u b j e c t t o t h e c o n d i t i o n s a s i n t h e A E X U R E I ] B a r l e y o t h e r t h a n t h o s e p u t u p i n u n i t c o n t a i n e r a n d, / i l ( a ) b e a r i n g a r e g i s t e r e d b r a n d n a m e ; o r ( b ) b e a r i n g a b r a n d n a m e o n w h i c h a n a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n a c o u r t o f l a w i s a v a i l a b l e [ o t h e r t h a n t h o s e w h e r e a n y a c t i o n a b l e c l a i m o r e n f o r c e a b l e 1 0 6

37 H D o n o R S T S. o. C h a p t e r S / u b T e s c r i p t i e a d i n g / h e a d i n g / T a r i f f ( 1 ) ( 2 ) ( 3 ) f G o o d s C G r i g h t i n r e s p e c t o f s u c h b r a n d n a m e h a s b e e n f o r e g o n e v o l u n t a r i l y, s u b j e c t t o t h e c o n d i t i o n s a s i n t h e A E X U R E I ] O a t s o t h e r t h a n t h o s e p u t u p i n u n i t c o n t a i n e r a n d, ( a ) b e a r i n g a r e g i s t e r e d b r a n d n a m e ; o r ( b ) b e a r i n g a b r a n d n a m e o n w h i c h a n a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n a c o u r t o f l a w i s a v a i l a b l e [ o t h e r t h a n t h o s e w h e r e a n y a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n r e s p e c t o f s u c h b r a n d n a m e h a s b e e n f o r e g o n e v o l u n t a r i l y, s u b j e c t t o t h e c o n d i t i o n s a s i n t h e A E X U R E I ] M a i z e ( c o r n ) o t h e r t h a n t h o s e p u t u p i n u n i t c o n t a i n e r a n d, ( a ) b e a r i n g a r e g i s t e r e d b r a n d n a m e ; o r ( b ) b e a r i n g a b r a n d n a m e o n w h i c h a n a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n a c o u r t o f l a w i s a v a i l a b l e [ o t h e r t h a n t h o s e w h e r e a n y a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n r e s p e c t o f s u c h b r a n d n a m e h a s b e e n f o r e g o n e v o l u n t a r i l y, s u b j e c t t o t h e c o n d i t i o n s a s i n t h e A E X U R E I ] R i c e o t h e r t h a n t h o s e p u t u p i n u n i t c o n t a i n e r a n d, ( a ) b e a r i n g a r e g i s t e r e d b r a n d n a m e ; o r ( b ) b e a r i n g a b r a n d n a m e o n w h i c h a n a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n a c o u r t o f l a w i s a v a i l a b l e [ o t h e r t h a n t h o s e w h e r e a n y a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n r e s p e c t o f s u c h b r a n d n a m e h a s b e e n f o r e g o n e v o l u n t a r i l y, s u b j e c t t o t h e c o n d i t i o n s a s i n t h e A E X U R E I ] G r a i n s o r g h u m o t h e r t h a n t h o s e p u t u p i n u n i t c o n t a i n e r a n d, ( a ) b e a r i n g a r e g i s t e r e d b r a n d n a m e ; o r ( b ) b e a r i n g a b r a n d n a m e o n w h i c h a n a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n a c o u r t o f l a w i s a v a i l a b l e [ o t h e r t h a n t h o s e w h e r e a n y a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n r e s p e c t o f s u c h b r a n d n a m e h a s b e e n f o r e g o n e v o l u n t a r i l y, s u b j e c t t o t h e c o n d i t i o n s a s i n t h e A E X U R E I ] B u c k w h e a t, m i l l e t a n d c a n a r y s e e d ; o t h e r c e r e a l s s u c h a s J a w a r, B a j r a, R a g i ] o t h e r t h a n t h o s e p u t u p i n u n i t c o n t a i n e r a n d, ( a ) b e a r i n g a r e g i s t e r e d b r a n d n a m e ; o r ( b ) b e a r i n g a b r a n d n a m e o n w h i c h a n a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n a c o u r t o f l a w i s a v a i l a b l e [ o t h e r t h a n t h o s e w h e r e a n y a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n r e s p e c t o f s u c h b r a n d n a m e h a s b e e n f o r e g o n e a t e i l i l i l i l i l 1 0 7

38 H D o n o R S T S. o. C h a p t e r S / u b ¾ e s c r i p t i e a d i n g / h e a d i n g / T a r i f f ( 1 ) ( 2 ) ( 3 ) f G o o d s C G a t e v o l u n t a r i l y, s u b j e c t t o t h e c o n d i t i o n s a s i n t h e A E X U R E I ] W h e a t o r m e s l i n f l o u r o t h e r t h a n t h o s e p u t u p i n u n i t i l c o n t a i n e r a n d, ù ( a ) b e a r i n g a r e g i s t e r e d b r a n d n a m e ; o r ( b ) b e a r i n g a b r a n d n a m e o n w h i c h a n a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n a c o u r t o f l a w i s a v a i l a b l e [ o t h e r t h a n t h o s e w h e r e a n y a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n r e s p e c t o f s u c h b r a n d n a m e h a s b e e n f o r e g o n e v o l u n t a r i l y, s u b j e c t t o t h e c o n d i t i o n s a s i n t h e A E X U R E I ] C e r e a l f l o u r s o t h e r t h a n o f w h e a t o r m e s l i n, [ m a i z e i l ( c o r n ) f l o u r, R y e f l o u r, e t c.] o t h e r t h a n t h o s e p u t u p i n u n i t c o n t a i n e r a n d, ù ( a ) b e a r i n g a r e g i s t e r e d b r a n d n a m e ; o r ( b ) b e a r i n g a b r a n d n a m e o n w h i c h a n a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n a c o u r t o f l a w i s a v a i l a b l e [ o t h e r t h a n t h o s e w h e r e a n y a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n r e s p e c t o f s u c h b r a n d n a m e h a s b e e n f o r e g o n e v o l u n t a r i l y, s u b j e c t t o t h e c o n d i t i o n s a s i n t h e A E X U R E I ] C e r e a l g r o a t s, m e a l a n d p e l l e t s o t h e r t h a n t h o s e p u t u p i l i n u n i t c o n t a i n e r a n d, ù ( a ) b e a r i n g a r e g i s t e r e d b r a n d n a m e ; o r ( b ) b e a r i n g a b r a n d n a m e o n w h i c h a n a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n a c o u r t o f l a w i s a v a i l a b l e [ o t h e r t h a n t h o s e w h e r e a n y a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n r e s p e c t o f s u c h b r a n d n a m e h a s b e e n f o r e g o n e v o l u n t a r i l y, s u b j e c t t o t h e c o n d i t i o n s a s i n t h e A E X U R E I ] C e r e a l g r a i n s h u l l e d i l F l o u r, p o w d e r, f l a k e s, g r a n u l e s o r p e l l e t s o f p o t a t o e s i l o t h e r t h a n t h o s e p u t u p i n u n i t c o n t a i n e r a n d, ù ( a ) b e a r i n g a r e g i s t e r e d b r a n d n a m e ; o r ( b ) b e a r i n g a b r a n d n a m e o n w h i c h a n a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n a c o u r t o f l a w i s a v a i l a b l e [ o t h e r t h a n t h o s e w h e r e a n y a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n r e s p e c t o f s u c h b r a n d n a m e h a s b e e n f o r e g o n e v o l u n t a r i l y, s u b j e c t t o t h e c o n d i t i o n s a s i n t h e A E X U R E I ] F l o u r, o f t h e d r i e d l e g u m i n o u s v e g e t a b l e s o f h e a d i n g i l ( p u l s e s ) [ o t h e r t h a n g u a r m e a l a n d g u a r g u m r e f i n e d s p l i t ], o f s a g o o r o f r o o t s o r t u b e r s o f h e a d i n g o r o f t h e p r o d u c t s o f C h a p t e r 8 i.e. o f t a m a r i n d, o f s i n g o d a, m a n g o f l o u r, e t c. o t h e r

39 S. C h a p t e r / D e s c r i p t i o n o f G o o d s C G S T o. H e a d i n g / S u b # R a t e h e a d i n g / T a r i f f i t e m ( 1 ) ( 2 ) ( 3 ) t h a n t h o s e p u t u p i n u n i t c o n t a i n e r a n d, A ( a ) b e a r i n g a r e g i s t e r e d b r a n d n a m e ; o r ( b ) b e a r i n g a b r a n d n a m e o n w h i c h a n a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n a c o u r t o f l a w i s a v a i l a b l e [ o t h e r t h a n t h o s e w h e r e a n y a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n r e s p e c t o f s u c h b r a n d n a m e h a s b e e n f o r e g o n e v o l u n t a r i l y, s u b j e c t t o t h e c o n d i t i o n s a s i n t h e A E X U R E I ] 7 8 A G u a r m e a l i l A l l g o o d s o f s e e d q u a l i t y i l S o y a b e a n s, w h e t h e r o r n o t b r o k e n, o f s e e d q u a l i t y. i l G r o u n d A n u t s, n o t r o a s t e d o r o t h e r w i s e c o o k e d, w h e t h e r i l o r n o t s h e l l e d o r b r o k e n, o f s e e d q u a l i t y L i n s e e d, w h e t h e r o r n o t b r o k e n, o f s e e d q u a l i t y. i l R a p e o r c o l z a s e e d s, w h e t h e r o r n o t b r o k e n, o f s e e d i l q u a l i t y S u n f l o w e r s e e d s, w h e t h e r o r n o t b r o k e n, o f s e e d i l q u a l i t y O t h e r o i l s e e d s a n d o l e a g i n o u s f r u i t s ( i.e. P a l m n u t s i l a n d k e r n e l s, c o t t o n s e e d s, C a s t o r o i l s e e d s, S e s a m u m s e e d s, M u s t a r d s e e d s, S a f f o w e r ( C a r t h a m u s t i n c t o r i u s ) s e e d s, M e l o n s e e d s, P o p p y s e e d s, A j a m s, M a n g o k e r n e l, i g e r s e e d, K o k a m ) w h e t h e r o r n o t b r o k e n, o f s e e d q u a l i t y S e e d s, f r u i t a n d s p o r e s, o f a k i n d u s e d f o r s o w i n g. i l H o p c o n e s, f r e s h. i l 8 7 A H o p c o n e s, n e i t h e r g r o u n d n o r p o w d e r e d n o r i n t h e i l f o r m o f p e l l e t s P l a n t s a n d p a r t s o f p l a n t s ( i n c l u d i n g s e e d s a n d f r u i t s ), i l o f a k i n d u s e d p r i m a r i l y i n p e r f u m e r y, i n p h a r m a c y o r f o r i n s e c t i c i d a l, f u n g i c i d a l o r s i m i l a r p u r p o s e, f r e s h o r c h i l l e d L o c u s t b e a n s, s e a w e e d s a n d o t h e r a l g a e, s u g a r b e e t i l a n d s u g a r c a n e, f r e s h o r c h i l l e d C e r e a l s t r a w a n d h u s k s, u n p r e p a r e d, w h e t h e r o r n o t i l c h o p p e d, g r o u n d, p r e s s e d o r i n t h e f o r m o f p e l l e t s S w e d e s, m a n g o l d s, f o d d e r r o o t s, h a y, l u c e r n e ( a l f a l f a ), i l c l o v e r, s a i n f o i n, f o r a g e k a l e, l u p i n e s, v e t c h e s a n d s i m i l a r f o r a g e p r o d u c t s, w h e t h e r o r n o t i n t h e f o r m o f p e l l e t s L a c a n d S h e l l a c i l B e t e l l e a v e s i l 9 3 A C o c o n u t s h e l l, u n w o r k e d i l o r J a g g e r y o f a l l t y p e s i n c l u d i n g C a n e J a g g e r y ( g u r ), i l 1 0 9

40 H D o n o R S T S. o o o. C h a p t e r S / u b e s c r i p t i f G d s C G e a d i n g / a t e h e a d i n g / T a r i f f ( 1 ) ( 2 ) ( 3 ) P a l m y r a J a g g e r y ; K h a n d s a r i S u g a r P u f f e d r i c e, c o m m o n l y k n o w n a s M u r i, f l a t t e n e d o r i l b e a t e n r i c e, c o m m o n l y k n o w n a s C h i r a, p a r c h e d r i c e, c o m m o n l y k n o w n a s k h o i, p a r c h e d p a d d y o r r i c e c o a t e d w i t h s u g a r o r g u r, c o m m o n l y k n o w n a s M u r k i P a p p a d, b y w h a t e v e r n a m e i t i s k n o w n, e x c e p t w h e n i l s e r v e d f o r c o n s u m p t i o n B r e a d ( b r a n d e d o r o t h e r w i s e ), e x c e p t w h e n s e r v e d f o r i l c o n s u m p t i o n a n d p i z z a b r e a d P r a s a d a m s u p p l i e d b y r e l i g i o u s p l a c e s l i k e t e m p l e s, i l m o s q u e s, c h u r c h e s, g u r u d w a r a s, d a r g a h s, e t c W a t e r [ o t h e r t h a n a e r a t e d, m i n e r a l, p u r i f i e d, d i s t i l l e d, i l m e d i c i n a l, i o n i c, b a t t e r y, d e Ü m i n e r a l i z e d a n d w a t e r s o l d i n s e a l e d c o n t a i n e r ] o n Ü a l c o h o l i c T o d d y, e e r a i n c l u d i n g d a t e a n d p a l m i l n e e r a T e n d e r c o c o n u t w a t e r o t h e r t h a n t h o s e p u t u p i n u n i t i l c o n t a i n e r a n d, Ü ( a ) b e a r i n g a r e g i s t e r e d b r a n d n a m e ; o r ( b ) b e a r i n g a b r a n d n a m e o n w h i c h a n a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n a c o u r t o f l a w i s a v a i l a b l e [ o t h e r t h a n t h o s e w h e r e a n y a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n r e s p e c t o f s u c h b r a n d n a m e h a s b e e n f o r e g o n e v o l u n t a r i l y, s u b j e c t t o t h e c o n d i t i o n s a s i n t h e A E X U R E I ] , , A q u a t i c f e e d i n c l u d i n g s h r i m p f e e d a n d p r a w n f e e d, i l , p o u l t r y f e e d & c a t t l e f e e d, i n c l u d i n g g r a s s, h a y & s t r a w, s u p p l e m e n t & h u s k o f p u l s e s, c o n c e n t r a t e s & a d d i t i v e s, w h e a t b r a n & d e Ü o i l e d c a k e A C o t t o n s e e d o i l c a k e i l S a l t ( i n c l u d i n g t a b l e s a l t a n d d e n a t u r e d s a l t ) a n d p u r e i l s o d i u m c h l o r i d e, w h e t h e r o r n o t i n a q u e o u s s o l u t i o n s o r c o n t a i n i n g a d d e d a n t i Ü c a k i n g o r f r e e f l o w i n g a g e n t s ; s e a w a t e r A 2 6 U r a n i u m O r e C o n c e n t r a t e i l E l e c t r i c a l e n e r g y i l D i c a l c i u m p h o s p h a t e ( D C P ) o f a n i m a l f e e d g r a d e i l c o n f o r m i n g t o I S s p e c i f i c a t i o n o : H u m a n B l o o d a n d i t s c o m p o n e n t s i l A l l t y p e s o f c o n t r a c e p t i v e s i l A l l g o o d s a n d o r g a n i c m a n u r e o t h e r t h a n t h o s e p u t u p i l i n u n i t c o n t a i n e r a n d, Ü ( a ) b e a r i n g a r e g i s t e r e d b r a n d n a m e ; o r ( b ) b e a r i n g a b r a n d n a m e o n w h i c h a n a c t i o n a b l e c l a i m 1 1 0

41 H m T D e o n d s G C R S. s c o f G o. C h a p t e r S / u b r i p t i e a d i n g / f f h e a d i n g / a r i ( 1 ) ( 2 ) ( 3 ) o r e n f o r c e a b l e r i g h t i n a c o u r t o f l a w i s a v a i l a b l e [ o t h e r t h a n t h o s e w h e r e a n y a c t i o n a b l e c l a i m o r e n f o r c e a b l e r i g h t i n r e s p e c t o f s u c h b r a n d n a m e h a s b e e n f o r e g o n e v o l u n t a r i l y, s u b j e c t t o t h e c o n d i t i o n s a s i n t h e A E X U R E I ] K a j a l [ o t h e r t h a n k a j a l p e n c i l s t i c k s ], K u m k u m, B i n d i, i l S i n d u r, A l t a M u n i c i p a l w a s t e, s e w a g e s l u d g e, c l i n i c a l w a s t e i l P l a s t i c b a n g l e s i l C o n d o m s a n d c o n t r a c e p t i v e s i l F i r e w o o d o r f u e l w o o d i l W o o d c h a r c o a l ( i n c l u d i n g s h e l l o r n u t c h a r c o a l ), i l w h e t h e r o r n o t a g g l o m e r a t e d / J u d i c i a l, o n I j u d i c i a l s t a m p p a p e r s, C o u r t f e e s t a m p s i l w h e n s o l d b y t h e G o v e r n m e n t T r e a s u r i e s o r V e n d o r s a u t h o r i z e d b y t h e G o v e r n m e n t / P o s t a l i t e m s, l i k e e n v e l o p e, P o s t c a r d e t c., s o l d b y i l G o v e r n m e n t / R u p e e n o t e s w h e n s o l d t o t h e R e s e r v e B a n k o f I n d i a i l C h e q u e s, l o s e o r i n b o o k f o r m i l P r i n t e d b o o k s, i n c l u d i n g B r a i l l e b o o k s i l e w s p a p e r s, j o u r n a l s a n d p e r i o d i c a l s, w h e t h e r o r n o t i l i l l u s t r a t e d o r c o n t a i n i n g a d v e r t i s i n g m a t e r i a l C h i l d r e n ' s p i c t u r e, d r a w i n g o r c o l o u r i n g b o o k s i l M a p s a n d h y d r o g r a p h i c o r s i m i l a r c h a r t s o f a l l k i n d s, i l i n c l u d i n g a t l a s e s, w a l l m a p s, t o p o g r a p h i c a l p l a n s a n d g l o b e s, p r i n t e d A D u t y C r e d i t S c r i p s i l S i l k w o r m l a y i n g, c o c o o n i l R a w s i l k i l S i l k w a s t e i l W o o l, n o t c a r d e d o r c o m b e d i l F i n e o r c o a r s e a n i m a l h a i r, n o t c a r d e d o r c o m b e d i l W a s t e o f w o o l o r o f f i n e o r c o a r s e a n i m a l h a i r i l G a n d h i T o p i i l K h a d i y a r n i l A. 5 0 t o 5 5 K h a d i f a b r i c, s o l d t h r o u g h K h a d i a n d V i l l a g e i l I n d u s t r i e s C o m m i s s i o n ( K V I C ) a n d K V I C c e r t i f i e d i n s t i t u t i o n s / o u t l e t s J u t e f i b r e s, r a w o r p r o c e s s e d b u t n o t s p u n i l C o c o n u t, c o i r f i b r e i l I n d i a n a t i o n a l F l a g i l H u m a n h a i r, d r e s s e d, t h i n n e d, b l e a c h e d o r o t h e r w i s e i l w o r k e d o o S T a t e