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    <title>Chapter Number (No) 18 Cocoa and cocoa preparations</title>
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    <description>Chapter 18 sets tariff classification and excise treatment for cocoa and cocoa preparations, listing HSN headings for cocoa beans, shells, paste, butter, powder, chocolate and related preparations with a uniform basic duty rate. The Chapter excludes specified headings from coverage and declares that labelling, relabelling or repacking from bulk to retail, or other consumer-market treatments, shall amount to manufacture, while subheadings distinguish product form for classification.</description>
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