1.- The expression “milk” means
full cream milk or partially or completely skimmed milk.
2.- For the purposes of heading
04.05 :
(a) The term “butter” means
natural butter, whey butter or recombined butter (fresh, salted or
rancid, including canned butter) derived exclusively from milk, with a
milkfat content of 80 % or more but not more than 95 % by weight, a
maximum milk solids-not-fat content of 2 % by weight and a maximum water
content of 16 % by weight. Butter does not contain added emulsifiers,
but may contain sodium chloride, food colours, neutralising salts and
cultures of harmless lactic-acid producing bacteria.
(b) The expression “dairy
spreads” means a spreadable emulsion of the water-in-oil type,
containing milkfat as the only fat in the product, with a milkfat
content of 39 % or more but less than 80 % by weight.