Clarification on Excise Tariff: Section IV Defines "Pellets" and "Unit Container" for Foodstuffs, Beverages, and Tobacco Products.
The definitions and classifications within Section IV of the Central Excise Tariff, specifically covering prepared foodstuffs, beverages, spirits, vinegar, tobacco, and manufactured tobacco substitutes, from Chapter 16 to Chapter 24. It defines "pellets" as products agglomerated by compression or with a binder not exceeding 3% by weight. Additionally, it specifies that a "unit container" refers to any container, regardless of size, designed to hold a predetermined quantity or number of items.