Explanatory notes
… flour ( heading 12.12 ). (c) Soups and broths (whether in liquid, solid or powder form), with a basis of … heading, because flours, unlike starches, do not crackle when rubbed between the fingers. Pelletised flour, meal and … Chapter 8. The principal fruits or nuts of Chapter 8 which are made into flours, meals or powders are chestnuts, …