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CENTRAL EXCISE TARIFF ACT 1985

ACT NO. 5 OF 1986

[19th January, 1986.]

Short title, extent and commencement.

1. Short title, extent and commencement. (1) This Act may be called the Central Excise Tariff Act, 1985.

(2) It extends to the whole of India.

(3) It shall come into force on such date 1* as the Central Government may, by notification in the Official Gazette, appoint.

Duties specified in the Schedule to be levied. 2. Duties specified in the Schedule to be levied. The rates at which duties of excise shall be levied under the Central Excises and Salt Act, 1944 (1 of 1944.) are specified in the Schedule.

Emergency power of Central Government to increase duty of excise. 3. Emergency power of Central Government to increase duty of

excise. (1) Where, in respect of any goods, the Central Government is satisfied that the duty leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944.) should be increased and that circumstances exist which render it necessary to take immediate action, the Central Government may, by notification in the Official Gazette, direct an amendment of the Schedule to be made so as to substitute for the rate of duty specified in the Schedule in respect of such goods,-- (a) in a case where the rate of duty as specified in the Schedule as in force immediately before the issue of such notification is nil, a rate of duty not exceeding fifty per cent. ad valorem expressed in any form or method; (b) in any other case, a rate of duty which shall not be more than twice the rate of duty specified in respect of such goods in the Schedule as in force immediately before the issue of the said notification: --------------------------------------------------------------------- 1 28th February, 1986: Vide Notification No. G.S.R. 89 (E), dated 5.2.1986, Gazette of India, 1986, Extraordinary, Part II Section 3 (i). 89 90 Provided that the Central Government shall not issue any notification under this sub-section for substituting the rate of duty in respect of any goods as specified by an earlier notification issued under this sub-section by that Government before such earlier notification has been approved with or without modifications under

sub-section (2). Explanation.--"Form or method", in relation to a rate of duty of excise, means the basis, namely, valuation, weight, number, length, area, volume or other measure with reference to which the duty may be levied.

(2) Every notification under sub-section (1) shall be laid before each House of Parliament, if it is sitting, as soon as may be after the issue of the notification, and, if it is not sitting, within seven days of its reassembly, and the Central Government shall seek the approval of Parliament to the notification by a resolution moved within a period of fifteen days beginning with the day on which the notification is so laid before the House of the People and if Parliament makes any modification in the notification or directs that the notification should cease to have effect, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, but without prejudice to the validity of anything previously done thereunder.

(3) For the removal of doubts, it is hereby declared that any

notification issued under sub-section (1), including any such

notification approved or modified under sub-section (2), may be rescinded by the Central Government at any time by notification in the Official Gazette.

Consequential amendments of, and construction of references to, theFirst Schedule to, Act 1 of 1944. 4. Consequential amendments of, and construction of references

to, the First Schedule to, Act 1 of 1944. (1) In the Central Excises and Salt Act, 1944-- (a) for the words "First Schedule", wherever they occur, the words and figures "Schedule to the Central Excise Tariff Act, 1985" shall be substituted; (b) in section 2, for clause (f), the following clause shall be substituted, namely:-- `(f) "manufacture" includes any process,-- (i) incidental or ancillary to the completion of a manufactured product; (ii) which is specified in relation to any goods in the Section or Chapter Notes of the Schedule to the Central Excise Tariff Act, 1985 as amounting to manufacture, and the word "manufacturer" shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account;'; (c) the First Schedule shall be omitted.

(2) Any reference to the expression "First Schedule to the Central Excises and Salt Act, 1944" (1 of 1944.) in any Central Act shall, on and after the commencement of this Act, be construed as a reference to the Schedule to this Act. 91 SCHE Rules for the interpretation of this Schedule THE SCHEDULE--EXCISE TARIFF (See section 2) Rules for the interpretation of this Schedule 1. The titles of Sections and Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the provisions hereinafter contained. 2. (a) Any reference in a heading to goods shall be taken to include a reference to that goods incomplete or unfinished, provided that, the incomplete or unfinished goods have the essential character of the complete or finished goods. It shall also be taken to include a reference to that goods complete or finished (or falling to be classified as complete or finished by virtue of this rule), removed unassembled or disassembled. (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles contained in rule 3. 3. When by application of sub-rule (b) of rule 2 or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets, which cannot be classified by reference to (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which occurs last in the numerical order among those which equally merit consideration. 4. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin. 5. For legal purposes, the classification of goods in the sub- headings of a heading shall be determined according to the terms of those sub-headings and any related Chapter Notes and, mutatis mutandis, to the above rules, on the understanding that only sub- headings at the same level are comparable. For the purposes of this rule, the relative Section Notes also apply, unless the context otherwise requires. 92 General Explanatory Notes

1. Where in column (3) of this Schedule, the description of an article or group of articles under a heading is preceded by "-", the said article or group of articles shall be taken to be a sub- classification of the article or group of articles covered by the said heading. Where, however, the description of an article or group of articles is preceded by "-", the said article or group of articles shall be taken to be a sub-classification of the immediately preceding description of article or group of articles which has "-".

2. The abbreviation " " in column (4) of this Schedule in relation to the rate of duty indicates that duty on the goods to which the entry relates shall be charged on the basis of the value of the goods as defined in section 4 or the tariff value fixed under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the duty being equal to such percentage of the value or tariff value as is indicated in that column. SECTION I ANIMAL PRODUCTS NOTES 1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. 2. Except where the context otherwise requires, throughout this Schedule any reference to "dried" products also covers products which have been dehydrated, evaporated or freeze-dried. CHAPTER 2 MEAT AND EDIBLE MEAT OFFAL NOTES 1. This Chapter does not cover: (a) Products of the kind unfit or unsuitable for human consumption; (b) Guts, bladders or stomachs of animals (Chapter 5) or animal blood (Chapter 5 or 30); or (c) Animal fat, other than pig fat (Chapter 15). 2. This Chapter covers products, which are chilled, frozen and salted, in brine, dried or smoked but not otherwise prepared. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 02.01 0201.00 MEAT AND EDIBLE MEAT OFFALS Nil ---------------------------------------------------------------------- 93 CHAPTER 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES NOTES 1. This Chapter does not cover: (a) Meat of marine mammals (Chapter 2). (b) Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (Chapter 23); or (c) Caviar or caviar substitutes prepared from fish eggs (Chapter 16). 2. This Chapter covers products, which are chilled, frozen and salted, in brine, dried or smoked but not otherwise prepared and crustaceans, in shell, simply boiled in water. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 03.01 0301.00 FISH AND CRUSTACEANS, MOLLUSCS Nil AND OTHER AQUATIC INVER- TEBRATES --------------------------------------------------------------------- CHAPTER 4 DAIRY PRODUCE; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED NOTES 1. The expression, "Milk" means full cream milk or partially or completely skimmed milk. 2. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading No. 04.03 provided that they have the three following characteristics:-- (a) a milkfat content, by weight of the dry matter, of 5 per cent. or more; (b) a dry matter content, by weight, of at least 70 per cent. but not exceeding 85 per cent.; and (c) they are moulded or capable of being moulded. 3. In this Chapter, the expression, "unit container" means a container, whether large or small (for example, tin, can, box, jar, bottle, bag or carton, drum, barrel or canister), designed to hold a predetermined quantity or number. 94 4. Heading No. 04.04 applies, inter alia, to butter-milk, curdled milk, cream, yogurt, whey, curd, and products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter or flavoured or containing added fruit or cocoa. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 04.01 MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER -In or in relation to the man- ufacture of which any pro- cess is ordinarily carried on with the aid of power : 0401.11 --Favoured milk, whether swe- Nil etened or not, put up in unit containers and ordin- arily intended for sale 0401.12 --Skimmed milk powder, spec- Nil prepared for feeding infants 0401.13 --Skimmed milk powder, other 15 than powder specially prep- ared for feeding infants, put up in unit containers and ordinarily intended for sale 0401.14 --Concentrated (condensed) 15 milk whether sweetened or not, put up in unit cont- ainers and ordinarly inten- ded for sale 0401.19 --Other Nil 0401.90 --Other Nil 04.02 BUTTER, WHETHER PASTEURISED OR NOT 0402.10 -In or in relation to the 10 manufacture of which any process is ordinarily carr- ied on with the aid of power 0402.90 -Other Nil 04.03 CHEESE, PASTEURISED OR PROCESSED 0403.10 -In or in relation to the 15 manufacture of which any process is ordinarily carr- ied on with the aid of power 0403.90 -Other Nil 04.04 0404.00 OTHER DAIRY PRODUCE; EDIBLE Nil PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED --------------------------------------------------------------------- 95 CHAPTER 5 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED NOTES 1. This Chapter does not cover: (a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried); (b) Hides or skins (including furskins) and parings and similar waste of raw hides or skins; or (c) Animal textile materials, other than horsehair and horsehair waste (Section XI). --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 05.01 0501.00 PRODUCTS OF ANIMAL ORIGIN, Nil NOT ELSEWHERE SPECIFIED OR INCLUDED --------------------------------------------------------------------- SECTION II VEGETABLE PRODUCTS NOTES In this Section, the expression "unit container" means a container, whether large or small (for example tin, can, box, jar, bottle, bag or carton, drum, barrel or canister), designed to hold a predetermined quantity or number. CHAPTER 7 EDIBLE VEGETABLES AND ROOTS AND TUBERS NOTES 1. In this Chapter, the word "vegetables" includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var, saicharata), fruits of the genus Capsicem or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana). 2. This Chapter covers all dried vegetables of the kinds other than:-- (a) sweet corn in the forms--flours, groats, meal pellets, grains hulled, rolled, flaked pearled, sliced or kibbled (Chapter 11); (b) flour, meal and flakes of potatoes (Chapter 11); (c) flour and meal of dried leguminous vegetables (Chapter 11). 3. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (Chapter 9). 96 ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 07.01 DRIED VEGETABLES, INCLUDING POTATOES, ONIONS AND MUSH- ROOMS, WHOLE, CUT, SLICED, BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED; DRIED LEGUMINOUS VEGETABLES INCLUDING PEAS AND BEANS, SHELLED, WHETHER OR NOT SKINNED OR SPLIT 0701.10 -Put up in unit containers and 15 intended for sale 0701.90 -Other Nil 07.02 0702.00 OTHER EDIBLE VEGETABLES, ROOTS Nil AND TUBERS ---------------------------------------------------------------------- CHAPTER 8 EDIBLE FRUIT AND NUTS; PEEL OR CITRUS FRUIT OR MELONS NOTE This Chapter does not cover inedible fruits or nuts. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 08.01 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS 0801.10 -Put up in unit containers 10 and ordinarily intended for sale, whether or not contain- ing any added ingredient, including sugar or other sweetening matter 0801.90 -Other Nil ---------------------------------------------------------------------- 97 CHAPTER 9 COFFEE, TEA AND SPICES NOTES 1. In heading No. 09.01, 'Coffee' means the seed of the coffee tree (coffea), but does not include the seed while still attached to the tree. This heading includes coffee in powder form. 2. For the purposes of heading No. 09.02, blending, sorting, packing, or repacking into smaller containers shall amount to 'manufacture'. ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 09.01 COFFEE, WHETHER OR NOT CURED OR ROASTED OR DECAFF- EINATED; COFFEE HUSKS AND SKINS; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORATION -Cured coffee: 0901.11 --Liberia and Excelsia Rs. 75 per quintal 0901.19 -Other Rs. 100 per quintal 0901.20 -Coffee substitutes contain- 12 ing coffee in any proportion 0901.90 -Other 12 09.02 TEA, INCLUDING TEA WASTE -Green tea and black tea: 0902.11 --Packed in unit containers of 40 paise per content not exceeding 25 kilogram plus grams and ordinarily inten- the duty for ded for sale to consumers the time being in that pack leviable under sub-heading 0902.19 0902.12 --Packed in unit containers Re. 1 per kilo- of content exceeding 25 gram plus the grams but not exceeding duty for the 20 kilograms, whether or time being not ordinarily intended for leviable under sale to consumers in that sub-heading pack 0902.19 0902.13 --Packed in bags for retail 10 plus the consumption, known as duty the time `tea bags' being leviable under sub-hea- ding 0902.19 0902.19 --Other Rs. 2 per kilogram ----------------------------------------------------------------------

98 (1) (2) (3) (4) ---------------------------------------------------------------------- -Tea waste: 0902.21 --Denatured Nil 0902.29 -Other Rs. 2 per kilogram 0902.90 -Other Rs. 2 per kilogram 09.03 spices 0903.10 -Ground or powdered, put Nil up in unit containers and ordinarily intended for sale 0903.90 -Other Nil ---------------------------------------------------------------------- CHAPTER 11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN NOTES 1. This Chapter does not cover: (a) Roasted malt put up as coffee substitutes (heading No. 09.01 or 21.01); (b) Prepared flours, meals or starches of heading No. 19.01; (c) Corn flakes or other products of heading No. 19.04; (d) Vegetables, prepared or preserved, of heading No. 20.01; (e) Pharmaceutical products (Chapter 30); or (f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33). 2. Products from the milling of cereals listed below fall in this Chapter, if they have, by weight on the dry product, with a starch content exceeding 45 per cent and an ash content (after deduction of any added minerals) not exceeding that indicated in the list:-- --------------------------------------------------------------------- CEREALS ASH CONTENT ---------------------------------------------------------------------

(1) Wheat and rye . . . . . . . . . 2.5

(2) Barley. . . . . . . . . . . . 3

(3) Oats. . . . . . . . . . . . . 5

(4) Maize (Gorn) and grain sorghum . . . 2

(5) Rice. . . . . . . . . . . . . 1.6

(6) Buck Wheat . . . . . . . . . . 4 --------------------------------------------------------------------- Otherwise, they fall in Chapter 23. 99

(1) (2) (3) (4) --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 11.01 PRODUCTS OF THE MILLING INDUSTRY INCLUDING CEREAL FLOURS, CEREAL GROATS, MEAL GEREAL GRAINS AND FLOUR, MEAL OR FLAKES OF VEGETABLES -Grains, hulled, rolled, flaked, pearled, sliced or kibbled, or barley or oats: 1101.11 --Put up in unit containers 15 and ordinarily intended for sale 1101.19 --Other Nil 1101.90 -Other products of the mill- Nil ing industry 11.02 1102.00 MALT 12 11.03 STARCHES 1103.10 -In or relation to the manu- 15 facture or which any process is ordinarily carried on with the aid of power 1103.90 -Other Nil 11.04 1104.00 INULIN; WHEAT GLUTEN, WHETHER 12 OR NOT DRIED --------------------------------------------------------------------- CHAPTER 13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS NOTES 1. This Chapter does not apply to: (a) Liquorice extracts containing more than 10 per cent. by weight of soucrose or put up as confectionery (heading No. 17.04); (b) Malt extract (heading No. 19.01); (c) Camphor, glycyrrhizin or other products of heading No. 29.06 or 29.11; (d) Medicaments or blood grouping reagents (Chapter 30); (e) Tanning or dyeing extracts (Chapter 32); (f) Essential oils, concretes, absolutes and resinoids or aqueous distillates and aqueous solutions of essential oils (Chapter 33); or (g) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading No. 40.01). 100 2. This Chapter does not include extract of opium. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 13.01 LAG; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS 1301.10 -Lac Nil 1301.90 -Other 12 --------------------------------------------------------------------- CHAPTER 14 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS, NOT ELSEWHERE SPECIFIED OR INCLUDED NOTES 1. This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials. 2. This Chapter applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (Chapter 44); wood wool (Chapter 44). --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 14.01 1401.00 VEGETABLE PLAINTING MATE- 12 RIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED. --------------------------------------------------------------------- SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES NOTES 1. This Chapter does not cover: (a) Pig fat or poultry fat; (b) Cocoa butter, fat and oil (Chapter 18); (c) Edible preparations of Chapter 21; 101 (d) Greaves and residues of Chapter 23; (e) Fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or (f) Factice derived from oils (Chapter 40). 2. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading No. 15.07. 3. In this Chapter, the expression `fixed vegetable oils' means oils which cannot easily be distilled without decomposition, which are not volatile and which cannot be carried off by superheated steam (which decomposes and saponifies them). --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 15.01 1501.00 ANIMAL (INCLUDING FISH) FATS 12 AND OILS, GRUDE, REFINED OR PURIFIED 15.02 1502.00 FIXED VEGETABLE OILS, THE Nil FOLLOWING, NAMELY, COTTON SEED OIL, NEEM SEED OIL, KARANJ OIL, SILK COTTON SEED OIL, RICE BRAN OIL, KHAKHAN OIL, PALM OIL, WATER MELON OIL, SAL OIL, MAHUA OIL, KUSUM OIL, RUBBER SEED OIL MANGO KERNEL OIL KOKUM OIL DHUPA OIL UNDI OIL MAROTI OIL PISA OIL AND NAHOR OIL AND THEIR FRACTIONS 15.03 FIXED VEGETABLE OILS, OTHER THAN THOSE OF HEADING NO. 15.02 1503.10 -Which have undergone, subs- Rs. 100 per equent to their extraction tonne any one or more of the foll- owing proeesses, namely:

(1) Treatment with an alkali or acid

(2) Bleaching

(3) Deodorisation 1503.90 -Other Nil 15.04 1504.00 VEGETABLE FATS AND OILS 10 AND THEIR FRACTIONS, PARTLY OR WHOLLY HYDROGENATED, INTE- RESTERIFIED, RE-ESTERIFIED OR ELAIDINISED, WHETHER OR NOT REFINED BUT NOT FURTHER PREPARED 1505.00 INDUSTRIAL MONOGARBOXYLIC 12 FATTY ACIDS; ACID OILS FROM REFINING; INDUSTRIAL ALCOHOLS ---------------------------------------------------------------------- 102

(1) (2) (3) (4) ---------------------------------------------------------------------- 15.06 GLYGEROL (GLYGERINE); GFLYCEROL WATERS AND GLYGEROL LYES -Glycerol (glycerine): 1506.11 - Unrefined 15 1506.12 -Refined 15 1506.20 -Glycerol waters and 15 glycerol lyes 15.07 1507.00 VEGETABLE WAXES (OTHER 12 THAN TRIGLYCERIDES),BEE- SWAX, OTHER INSECT WAXES AND SPERMACETI, WHETHER OR NOT REFINED OR GOLOURED; DEGRAS RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES 15.08 MARGARINE; EDIBLE MIXTURES OR PREPARATIONS OF ANIMAL OR VEGETABLE FATS: ANIMAL OR VEG- ETABLE FATS AND OILS, BOILED OXIDISED, DEHYDRATED, SULPHURI- SED, BLOWN, POLYMERISED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED; INEDIBLE MIXTURES OR PREPARATIONS OF FATS AND OILS OF THIS CHAPTER 1508.10 -Linoxyn 40 1508.90 -Other 12 --------------------------------------------------------------------- SECTION IV PREPARED FOODSTUFFS; BEVERAGES AND VINEGAR: TOBACCO AD MANUFACTURED TABACCO SUBSTITUTES NOTE In this Section, the expression, `unit container', means a container whether large or small (for example, tin, can, box, jar, bottle, bag or carton, drum, barrel or canister) designed to hold a predetermined quantity or number. CHAPTER 16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 16.01 PREPARATIONS OF MEAT, OF FISH OR OF GRUSTAGEANS, MOLLUSGS OR OTHER --------------------------------------------------------------------- 103

(1) (2) (3) (4) --------------------------------------------------------------------- AQUATIC INVERTEBRATES, INCLUDING SAUSAGES AND SIMILAR PRODUCTS, EXTRACTS AND JUICES, PREPARED OR PRE- SERVED FISH AND CAVIAR AND CAVIAR SUBSTITUTES -Put up in unit containers and ordinarily intended for sale: 1601.11 Cooked, peeied and frozen Nil prawns and shrimps 1601.19 --Other 15 1601.90 -Other Nil --------------------------------------------------------------------- CHAPTER 17 SUGAR AND SUGAR CONFECTIONERY NOTES 1. This Chapter does not cover: (a) Sugar confectionery containing cocoa of Chapter 18; (b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) and other products of heading No. 29.13; or (c) Medicaments and other products of Chapter 30. 2. For the purposes of this Chapter, `Sugar' means any form of sugar in which the sucrose content, if expressed as a percentage of the material dried to constant weight at 105øC would be more than 90. 3. For the purposes of this Chapter,-- (a) `khandsari sugar' means sugar in the manufacture of which neither a vacuum pan nor a vacuum evaporator is employed; (b) `palmyra sugar' means sugar manufactured from the juice of the palmyra palm or from jaggery obtained by boiling the juice of the palmyra palm. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 17.01 GANE OR BEET SUGAR AND CHEMICALLY PURE SUGROSE, IN SOLID FORM 1701.10 -Sugar, in or in relation Nil to the manufacture of which no process is ord- inarily carried on with the aid of power --------------------------------------------------------------------- 104

(1) (2) (3) (4) --------------------------------------------------------------------- 1701.20 -khandsari sugar Nil -Gane sugar, other than khandsari sugar: 1701.31 -Required by the General Rs.17 per Government to be sold quintal under clause (f) of sub-

section (2) of section 3 of the Essential Commodities Act, 1955 (10 of 1955) 1701.39 --Other Rs 24 per quintal 1701.90 -Other 12 17.02 OTHER SUGARS, INCLUDING CHEMICALLY PURE LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE IN ANY FORM AND PREPARATIONS THEREOF; SUGAR SYRUPS NOT CON- TAINING ADDED FLAVOURING OR COLOURING MATTER; ARTIFICIAL HONEY WHETHER OR NOT MIXED, WITH NATURAL HONEY; CARAMEL -odher sugars, including chem- ically pure lactose, maltose, glucose and fructose in any form: 1702.11 --Palmyra sugar Nil 1702.19 --Other 15 -Preparations of other sugars: 1702.21 --In which the reducing sugars 15 expressed as anhydrous dex- trose amounnt to more than 80 by weight 1702.29 -Other 12 1703.30 -Sugar syrups not containing 12 added flavouring or colou- ring matter; artificial honey, whether or not mixed with natural honey; caramel 17.03 MOLASSES, RESULTING FROM THE EXTRACTION OR REFINING OR SUGAR 1703.10 -Ganc molasses produced in the Rs. 30 per tonne manufacture of sugar by the vacuumpan process 1703.90 -Other Nil --------------------------------------------------------------------- 105

(1) (2) (3) (4) --------------------------------------------------------------------- 17.04 SUGAR CONFECTIONERY (IN- CLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA 1704.10 -Chewing gum, whether or not 10 sugar ccated 1704.90 -Other 12 --------------------------------------------------------------------- CHAPTER 18 COCOA AND COCOA PREPARATIONS NOTES 1. This Chapter does not cover preparations of heading No. 04.04, 19.01, 19.04, 19.05, 21.05, 22.02 or 30.03. 2. Heading No. 18.04 includes sugar confectionery containing cocoa and other food preparations containing cocoa. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 18.01 1801.00 COCOA BUTTER, FAT AND OIL 12 18.02 1802.00 COCOA POWDER, WHETHER OR 10 NOT CONTAINING ADDED SU- GAR OR OTHER SWEETENING MATTER 18.03 1803.00 CHOCOLATES IN ANY FORM, 10 WHETHER OR NOT CONTAIN- ING NUTS, FRUIT KERNELS OR FRUITS, INCLUDING DRINKING CHOCOLATES 18.04 1804.00 OTHER FOOD PREPARATIONS 12 CONTAINING COCOA --------------------------------------------------------------------- CHAPTER 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRY COOKS' PRODUCTS NOTES 1. This Chapter does not cover: (a) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading No. 23.02); or 106 (b) Medicaments or other products of Chapter 30. 2. Heading No. 19.04 does not cover preparations containing more than 8 by weight of cocoa powder or coated with chocolate or other food preparations containing cocoa of Chapter 18. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 19.01 MALT EXTRACT; FOOD PREPARA- TIONS OF FLOUR, MEAL, STARCH OR MALT EXTRACT, NOT CONTAI- NING COCOA POWDER OR CONTAI- NING COCOA POWDER IN A PROPOR- TION BY WEIGHT OF LESS THAN 50 NOT ELSEWHERE SPECIFIED OR INCLUDED; FOOD PREPARAT- IONS OF MILK AND CREAM, NOT CONTAINING COCOA POWDER OR CONTAINING COCOA POWDER OR CONTAINING COCOA POWDER IN A PROPORTION BY WEIGHT OF LESS THAN 10 NOT ELSEWHERE SPECIFIED OR INCLUDED -Put up in unit containers and ordinarily intended for sale: 1901.11 --For infant use Nil 1901.19 --Other 15 1901.90 -Other Nil 19.02 PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHER- WISE PREPARED, SUCH AS SPAG- HETTI, MACARONI VERMICELLI, NOODLES, WHETHER OR NOT PREPARED 1902.10 -Vermicelli Nil 1902.20 -Spaghetti, macaroni and noo- Nil dles, put up in unit contain- ers and ordinarily intended for sale 1902.90 -Other Nil --------------------------------------------------------------------- 107

(1) (2) (3) (4) --------------------------------------------------------------------- 19.03 TAPIOCA AND SAGO AND SUB- STITUTES THEREOF PREPARED FROM STARCH, INCLUDING ARROW- ROOT, IN THE FORM OF FLAKES, GRAINS, PEARLS, SIFTINGS, POW- DER OR IN SIMILAR FORMS 1903.10 -Put up in unit containers Nil and ordinarily intended for sale 1903.90 -Other Nil 19.04 PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CEREALS OR GEREAL PRODUCTS (FOR EXAMPLE, CORN FLAKES); CEREALS, OTHER THAN MAIZE (CORN), IN GRAIN FORM, PRE- COOKED OR OTHERWISE PREPARED 1904.10 -Corn flakes or wheat flakes 15 put up in unit containers and ordinarily intended for sale 1904.90 -Other Nil 19.05 BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS' WARES, WHE- THER OR NOT CONTAINING COCOA, COMMUNION WAFERS, EMPTY CAC- HESTS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RIGE PAPER AND SIMILAR PRODUCTS -Biscuits; waffles and wafers: 1905.11 -In or in relation to the manu- 10 facture of which any process is ordinarily carried on with the aid of power 1905.19 -Other Nil Gakes and pastry: 1905.21 --In or in relation to the ma- Nil nufacture of which any pro- cess is ordinarily carried on with the aid of power 1905.29 --Other Nil 1905.90 -Other Nil --------------------------------------------------------------------- 108 CHAPTER 20 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS NOTES 1. This Chapter covers only products which are prepared or preserved by processes other than merely chilled or frozen, or put in provisional preservative solutions, or dried, dehydrated or evaporated. 2. This Chapter does not cover fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (Chapter 17) or chocolate confectionery (Chapter 18). --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 20.01 PREPARATIONS OF VEGETABLES, FRUIT, NUTS, OR OTHER PARTS OF PLANTS, INCLUDING JAMS, FRUIT JELLIES, MARMALADES, FRUIT OR NUT PUREE AND FRUIT OR NUTPASTES, FRUIT JUICES AND VEGETABLE JUICES, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER 2001.10 -Put up in unit containers 10 and ordinarily intended for sale 2001.90 -Other Nil --------------------------------------------------------------------- CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS NOTES 1. This Chapter does not cover: (a) Yeast put up as a medicament or other products or Chapter 30; (b) Prepared enzymes of Chapter 35. 2. For the purposes of heading No. 21.04, the expression "homogenise composited food preparations" means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetie purposes. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. 109 3. In this Chapter, `Pan Masala' means any preparation containing betal nuts and any one or more of other ingredients such as lime, katha (catechu), cardamom, copra, menthol and tobacco. 4. In this Chapter, `brand name' means a brand name, whether registered or not, that is to say, a name or a mark, such as, a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person. 5. Heading No. 21.07, inter alia includes: (a) protein concentrates and textured protein substances; (b) preparations for use, either directly or after processing (such as cooking; dissolving or boiling in water, milk or other liquids), for human consumption; (c) preparations consisting wholly or partly of foodstuffs, used in the making of beverages or food preparations for human consumption; (d) powders for table creams, jellies, ice-creams and similar preparations, whether or not sweetened; (e) flavouring powders for making beverages, whether or not sweetened; (f) peanut butter; (g) preparations consisting of tea or coffee and milk powder, sugar and any other added ingredients; (h) preparations (for example, tablets) consisting of saccharin and a foodstuff, such as lactose, used for sweetening purposes; (i) pre-cooked rice cooked either fully or partially and their dehydrates; and (j) preparations for lemonades or other beverages, consisting, for example, of: flavoured or coloured syrups, syrup flavoured with an added concentrated extract, syrup flavoured with fruit juices and concentrated fruit juice with added ingredients. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 21.01 EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE OR TEA, AND PREPARATIONS WITH A BASIS OF THESE PRODUCTS OR WITH A BASIS OF COFFEE OR TEA; ROASTED CHICORY AND OTHER ROASTED COFFEE SUBSTITUTES, AND EX- TRACTS, ESSENCES AND CONCENTRATES THEREOF --------------------------------------------------------------------- 110

(1) (2) (3) (4) --------------------------------------------------------------------- 2101.10 -Extracts, essences and concen- 25 plus the trates, of coffee, and prepar- duty for the ations with a basis of these time being lev- extracts, essences or concent- iable on cured rates or with a basis of coffee coffee under he- ading No. 09.01 2101.20 -Extracts, essences and concen- 10 plus the trates, of tea and preparations duty for the t- with a basis of these extracts, ime being levi- essences or concentrates or wi- able on tea un- th a basis of tea der sub-heading No. 0902.19 2101.30 -Roasted chicory and other roas- 12 ted coffee substitutes, and extracts, essences and con- centrates thereof 21.02 YEASTS (ACTIVE OR INACTIVE); OTHER SINGLE-CELL MICRO-ORG- ANISMS, DEAD (BUT NOT INCLUD- ING VACCINES OF CHAPTER 30); PREPARED BAKING POWDERS 2102.10 -Put up in unit containers and 12 ordinarily intended for sale 2102.90 -Other 12 21.03 SAUCES, KETCHUP AND THE LIKE AND PREPARATIONS THEREFOR; MIXED CONDIMENTS AND MIXED SEASONINGS; MUST- ARD FLOUR AND MEAL AND PRE- PARED MUSTARD -Put up in unit containers and ordinarily intended for sale: 2103.11 --Sauces, ketchup and the li- 10 ke and preparations ther- efor 2103.19 --Other Nil 2103.90 -Other Nil 21.04 SOUPS AND BROTHS AND PREPARA- TIONS THEREFOR; HOMOGENISED COMPOSITE FOOD PREPARATIONS 2104.10 -Put up in unit containers and 15 ordinarily intended for sale 2104.90 -Other Nil --------------------------------------------------------------------- 111

(1) (2) (3) (4) --------------------------------------------------------------------- 21.05 2105.00 ICE CREAM AND OTHER EDIBLE ICE, Nil WHETHER OR NOT CONTAINING CO- COA 21.06 PAN MASALA -Containing lime or katha (ca- techu) or both, whether or not containing tobacco : 2106.11 --Put up in unit containers and Rs. 20 per ki- ordinarily intended for sale logram and bearing a brand name 2106.19 --Other Nil 2106.90 -Other Nil 21.07 EDIBLE PREPARATIONS, NOT ELSE- WHERE SPECIFIED OR INCLUDED 2107.10 -Prasad or prasadam Nil 2107.20 -Sterilised or pasteurised milt- Nil one -Other: 2107.91 --Put up in unit containers and 15 ordinarily intended for sale 2107.99 --Other Nil --------------------------------------------------------------------- CHAPTER 22 BEVERAGES AND VINEGAR --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 22.01 NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOT FLAVOURED 2201.10 -For each glass bottle contai- 10 paise ning 200 millilitres or less --------------------------------------------------------------------- 112

(1) (2) (3) (4) --------------------------------------------------------------------- 2201.20 -For each glass bottle conta- 10 paise plus ining more than 200 millil- 5 paise for itres every 100 mil- lilitres or fraction ther- eof in excess of 200 millil- itres 2201.90 -Other 40 22.02 NATURAL OR ARTIFICIAL MINERALS WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED; OTHER NON-ALCO- HOLIC BEVERAGES, NOT INCL- UDING FRUIT OR VEGETABLE JUICES OF HEADING NO. 20.01 -Natural or artificial mine- ral waters, containing added sugar or other sweetening matter or flavoured: 2202.11 --For each glass bottle con- 30 paise taining 200 millilitres or less 2202.12 --For each glass bottle con- 35 paise taining more than 200 mil- litres but not exceeding 250 millilitres 2202.13 --For each glass bottle con- 45 paise taining more than 250 mil- lilitres but not exceeding 300 millilitres 2202.14 --For each glass bottle con- 45 paise plus taining more than 300 mil- 15 paise for lilitres every 100 mi- llilitres or fraction the- reof in exce- ss of 300 mil- lilitres 2202.90 -Other 60 22.03 2203.00 VINEGAR AND SUBSTITUTES FOR 12 VINEGAR OBTAINED FROM AGE- TIC ACID --------------------------------------------------------------------- CHAPTER 23 RESIDUES AND WASTES FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER NOTE Heading No. 23.02 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable on 113 animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 23.01 2301.00 RESIDUES AND WASTE FROM THE Nil FOOD INDUSTRIES, INCLUDING BAGASSE, OTHER WASTE OF SU- GAR MANUFACTURE AND OIL CAKES 23.02 2302.00 PREPARATIONS OF KIND USED IN Nil ANIMAL FEEDING, INCLUDING DOG AND CAT FOOD --------------------------------------------------------------------- CHAPTER 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES NOTES 1. In this Chapter, `brand name' means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person. 2. In relation to products of headings Nos. 24.02, 24.03 and 24.04, labelling or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to `manufacture'. 3. In this Chapter, "Tobacco" means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 24.01 2401.00 UNMANUFACTURED TOBACCO; TO- Nil BACCO REFUSE 24.02 CIGARS AND CHEROOTS OF TOBA- CCO OR OF TOBACCO SUBSTITU- TES 2402.10 -Not bearing a brand name Nil -Bearing a brand name and of which the value per thou- sand: 2402.21 --Does not exceed rupees five Nil --------------------------------------------------------------------- 114

(1) (2) (3) (4) --------------------------------------------------------------------- 2402.22 --Exceeds rupees five but does 37.50 not exceed rupees fifteen 2402.23 --Exceeds rupees fifteen 75 24.03 CIGRATTES AND CIGARILLOS OF TOBACCO OR TOBACCO CO SUB- STITUTES -Cigrettes: 2403.11 --Of tobacco Rs. 440 per thousand or 300 plus Rs. 20 per thous- and, whichever is higher 2403.12 --Of tobacco substitutes Rs. 440 per thousand or 300 plus Rs. 20 per thous- and, whichever is higher -Cigarillos: 2403.21 --Of tobbaco Rs. 440 per thousand or 300 plus Rs. 20 per thous- and, whichever is higher 2403.22 --Of tobacco substitutes Rs. 440 per thousand or 300 plus Rs. 20 per thous- and, whichever is higher 24.04 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES HOMOGENISED OR `RECONSTITUTED' TOBACCO; TO- BACCO EXTRACTS AND ESSENCES -Smoking mixtures for pipes and cigrettes: 2404.11 --`Gudaku' bearing a brand 15 name 2404.12 --`Gudaku' not bearing a br- Nil and name 2404.19 --Other 225 -Hookah tobacco, whether or not containing tobacco sub- stitutes in any proporation: 2404.21 --Bearing a brand name 15 2404.29 --Other Nil -Biris: 2404.31 --In the manufacture of which Rs. 6 per th- any process has been condu- ousand cted with the aid of mach- ines operated with or with- out the aid of power 2404.39 --Other Rs. 2.70 per thousand -Chewing tobacco, including preparations commonly known as `Khara Masala', `'Kimam', 'Dokta` `Zarda', `Sukha' and `Surti': --------------------------------------------------------------------- 115

(1) (2) (3) (4) --------------------------------------------------------------------- 2404.41 --Bearing a brand name and of 11.25 which the value per kilo- gram does not exceed rupe- ees ten 2404.42 --Bearing a brand name and of 18.75 which the value per kilo- gram exceeds rupees ten 2404.49 --Other Nil -Snuff: 2404.51 --Of which the value per kil- Re. 1.87 per ogram does not exceed rup- kilogram ees ten 2404.52 --Of which the value per kil- Rs. 4.50 per ogram exceeds rupees ten kilogram 2404.90 -Other 12 --------------------------------------------------------------------- SECTION V MINERAL PRODUCTS CHAPTER 25 SALT; SULPHUR; CLAY AND STONE; PLASTERING MATERIALS; LIME AND CEMENT NOTES 1. This Chapter does not cover: (a) Sublimed sulphur, precipitated sulphur, colloidal sulphur; earth colours, containing 70 per cent. or more by weight of combined iron, of Chapter 28; (b) Medicaments and other products of Chapter 30; (c) Perfumery, cosmetic or toilet preparations of Chapter 33; (d) Setts, curbstones or flagstones; mosaic cubes or the like; roofing, facing or damp course slates of Chapter 68; (e) Precious or semi-precious stones of Chapter 71; (f) Cultured crystals of Chapter 38; optical elements of Chapter 90; (g) Billiard chalks of Chapter 95; or (h) Writing or drawing chalks and tailors' chalks of Chapter

2. Heading Nos. 25.01, 25.03 and 25.05 cover only products which, have been washed (even with chemical substances, eliminating the impurities without changing the structure of the product), crushed, 116 ground, powdered, levigated, sifted, screened, or concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products that have been roasted, calcined or obtained by mixing. 3. In the heading No. 25.02, `sagol' means cement obtained by heating limestone and burnt coal in a kiln and `ashmoh' means cement obtained by fine grinding of paddy husk, ash and hydrated lime with an additive. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 25.01 2501.00 SALT (INCLUDING TABLE SALT Nil AND DENATURED SALT) AND PURE SODIUM CHLORIDE, WHETHER OR NOT IN AQUEOUS SOLUTION 25.02 CEMENT CLINKERS; CEMENT, ALL SORTS 2502.10 -Cement clinkers 12 2502.20 -Grey portland cement (inclu- Rs. 225 per ding ordinary portland ceme- tonne nt, portland-pozzolana ceme- nt and portland slag cem- ent), masonry cement, rapid hardening cement, low-heat cement and water proof (hydrophobic) cement 2502.30 -Aluminous cement (`Ciment 12 fondu') 2502.40 -Sagol; ashmoh Nil 2502.50 -High alumina refractory 10 cement 2502.90 -Other 40 25.03 2503.00 ASBESTOS, RAW INCLUDING FIBRE 15 25.04 MARBLE 2504.10 -In blocks Nil -In slabs : 2504.21 --In or in relation to the Rs. 10 per manufacture of which any square metre process is ordinarily carried on with the aid of power and where the elec- tromotive force used exce- eds ten horse power 2504.29 --Other Nil --------------------------------------------------------------------- 117

(1) (2) (3) (4) --------------------------------------------------------------------- -In tiles : 2504.31 --In or in relation to the ma- Rs. 10 per nufacture of which any pro- square metre cess is ordinarily carried on with the aid of power and where the electromot- ive force used exceeds ten horse power 2504.39 --Other Nil 25.05 2505.00 MINERAL SUBSTANCES, NOT ELS- 12 EWHERE SPECIFIED (INCLUDING CLAY, EARTH COLOURS, NATURAL ABRASIVES, SULPHURS, SLATE AND STONE), LIME; PLASTERS WITH A BASIS OF CALCIUM SUL- PHATE, WHETHER OR NOT COLOU- RED, BUT NOT INCLUDING PLAS- TERS SPECIALLY PREPARED FOR USE IN DENTISTRY --------------------------------------------------------------------- CHAPTER 26 ORES, SLAG AND ASH NOTES 1. This Chapter does not cover: (a) Slag and similar industrial waste prepared as macadam (Chapter 25); (b) Natural magnesium carbonate (magnesite), whether or not calcined (Chapter 25); (c) Basic slag of Chapter 31; (d) Slag wool, rockwool and similar mineral wools of Chapter 68; (e) Waste and scrap of precious metal or of metal clad with precious metal, of Chapter 71; or (f) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV). 2. Heading No. 26.01 applies to ores which have been subjected to processes preparatory to metallurgical operations. 3. In heading No. 26.02, the ash and residues (other than dross and ash of zinc containing metals or metallic compounds) applies only to ash and residue of a kind used in industry either for the extraction 118 of metals or as a basis for the manufacture of chemical compounds of metals. ---------------------------------------------------------------------- Heading Sub- Discription of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 26.01 2601.00 METALLIC ORES AND CONCENTR- 12 ATES; ROASTED IRON PYRITES 26.02 2602.00 SLAG, ASH AND RESIDUES (OTHER 12 THAN DROSS AND ASH OF ZINC CONTAINING METALS OR METAL- LIC COMPOUNDS; OTHER SLAG AND ASH ---------------------------------------------------------------------- CHAPTER 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES NOTES 1. This Chapter does not cover: (a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading No. 27.11. (b) Medicaments of Chapter 30. (c) Mixed unsaturated hydrocarbons of Chapter 33 or 38. 2. References in heading No. 27.10 to `petroleum oils and oils obtained from bituminous minerals' include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents. 3. For the purposes of sub-heading Nos. 2707.91, 2707.92, 2707.93, 2707.94 and 2707.95, `benzole', `touluole', `xylole', `naphathalene' and `phenols' apply to products which contain more than 50 by weight of benzene, toluene, xylene, naphthalene or phenols, respectively. 4. `Flash point' shall be determined in accordance with the tests prescribed in this behalf in the rules made under the Petroleum Act, 1934 (30 of 1934). 5. `Smoke point' shall be determined in the apparatus known as the Smoke Point Lamp in the manner indicated in the Indian Standards Institution specification IS: 1448 (p. 31)--1967 as in force for the time being. 6. `Final boiling point' shall be determined in the manner indicated in the Indian Standards Institution specification IS 1448 (p. 18)--1967 as in force for the time being. 119 7. `Carbon residue' shall be determined in the apparatus known as Ramsbottom Carbon Residue Apparatus in the manner indicated in the Indian Standards Institution specification IS: 1448 (P. 8)--1967 as in force for the time being. 8. `Colour comparison test' shall be done in the following manner, namely:-- (i) First prepare a five per cent. weight by volume solution of Potassium Iodine (analytical reagent quality) in distilled water. (ii) To this, add Iodine (anylytical reagent quality) in requisite amount to prepare an exactly 0.04 normal Iodine solution. (iii) Thereafter, compare the colour of the mineral oil under test with the Iodine solution so prepared. ---------------------------------------------------------------------- Heading Sub- Discription of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 27.01 2701.00 COAL; BRIQUETTES, OVOIDS AND Nil SIMILAR SOLID FUELS MANUFA- CTURED FROM COAL 27.02 2702.00 LIGNITE, WHETHER OR NOT AGGL- 12 OMERATED, EXCLUDING JET 27.03 2703.00 PEAT (INCLUDING PEAT LITTER), 12 WHETHER OR NOT AGGLOMERATED 27.04 2704.00 COKE AND SEMI-COKE OF COAL, OF Nil COLE, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; REPORT CARBON 27.05 2705.00 COAL GAS, WATER GAS, PRODUCER 12 GAS AND SIMILAR GASES, OTHER THAN PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS 27.06 2706.00 TAR DISTILLED FROM COAL FROM Nil LIGNITE OR FROM PEAT, AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED OR PARTIA- LLY DISTILLED, INCLUDING RE- CONSTITUTED TARS 27.07 OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TE- MPERATURE COAL TAR; SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS THAT OF THE NON-AROM- MATIC CONSTITUENTS ---------------------------------------------------------------------- 120

(1) (2) (3) (4) ---------------------------------------------------------------------- -Products, which consist essentially of, aromatic hydrocarbons, xylene and its isomers or higher homologues of xylene, or aromatic hydrocarbons of boiling points higher than xylene or mixtures of any two or more of the produc- ts, aforesaid, provided not more than 10 per cent. by volume of the products di- stils below 120ø C: 2707.11 --Solvent naphtha, all sorts; Nil xylol; xylene, whether pu- re or mixed 2707.12 --Anthracene oil Nil 2707.13 --Light creosote oils, midd- Nil le-oil, heavy creosote oil, still bottom -Other : 2707.91 --Benzole Rs. 2750 per kilolitre at 15øC 2707.92 --Toluole Rs. 2750 per kilolitre at 15øC 2707.93 --Xylole Rs. 2750 per kilolitre at 15øC 2707.94 --Naphthalene 12 2707.95 --Phenols 15 2707.96 --Creosote oils Rs. 200 per kilolitre at 15øC 2707.99 --Other Rs. 2750 per kilolitre at 15øC 27.08 PITCH AND PITCH COKE, OBTA- INED FROM COAL TAR OR FROM OTHER MINERAL TARS -Pitch : 2708.11 --Obtained by blending with Rs. 100 per creosote oil or other coal tonne tar distillates 2708.19 --Other 12 2708.20 -Pitch coke Nil 27.09 2709.00 PETROLEUM OILS AND OILS OB- 12 TAINED FROM BITUMINOUS MA- TERIALS, CRUDE --------------------------------------------------------------------- 121 --------------------------------------------------------------------- 27.10 PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MATERIALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CO- NTAINING BY WEIGHT 70 OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BIT- UMINOUS MINERALS, THESE OI- LS BEING THE BASIC CONSTIT- UENTS OF THE PREPARATIONS -Motor spirit, that is to say, any hydrocarbon oil (exclu- ding crude mineral oil) whi- ch has its flash point below 25øC, and which, either by itself or in admixture with any other substance, is su- itable for use as fuel in spark ignition engines: 2710.11 --Special boiling point spir- Rs. 2025 per its (other than Benzene, kilolitre at Benzol, Toluene and Toluol) 15øC with nominal boiling point range 55-115øC 2710.12 --Special boiling point spir- Rs. 1850 per its (other than Benzene, kilolitre at Benzol, Toluene and Toluol) 15øC with nominal boiling point range 63-70øC 2710.13 --Other special boiling poi- Rs. 1995 per nt spirits (other than kilolitre at Benzene, Benzol, Toluene 15øC and Toluol) 2710.19 --Other Rs. 2750 per kilolitre at 15øC -Kerosene (which is ordina- rily used as an illuminant in oil burning lamps) and aviation turbine fuel, that is to say, any hydrocarbon (oil excluding mineral co- lza turpentine substitute) which has a smoke point of eighteen millimetres or more and has a final boi- ling point not exceeding 300øC: 2710.21 --Aviation turbine fuel Rs. 500 per kilolitre at 15øC 2710.29 --Other Rs. 500 per kilolitre at 15øC --------------------------------------------------------------------- 122

(1) (2) (3) (4) --------------------------------------------------------------------- Refined diesel oil that is to say, any hydrocarbon oil (excluding mineral colza oil and turpentine substitute) which has its flash point at or above 25øC and satisfies either of the following requirements:-- (i) the oil has a smoke point of less than to millimet- res or more but less than 20 millimetres, or (ii) the oil has a smoke poi- nt of less than to mill- imetres but has a visc- osity of less than 50 seconds by Redwood I Vi- scometer at 37.8øC and satisfies the following conditions-- (a) leaves carbon resid- ue of less than 1/4 per cent. by weight when tested by Ram- sbottom Carbon Res- idue Apparatus, and (b) is lighter in colour than 0.04 Normal Io- dine solution when tested by colour co- mparison test : 2710.31 --Oil known as `high speed Rs. 334.04 diesel oil' per kilolitre at 15øC 2710.32 --Transformer oil Rs. 1000 per kilolitre at 15øC 2710.39 --Other Rs. 450 per kiloliter at 15øC -Diesel oil, not elsewhere specified, that is to say, any hydrocarbon oil, which satisfies the following re- quirements :-- (i) has a smoke point of less than 10 millime- tres, (ii) leaves carbon residue of not less than 1/4 per cent., by weight when tested by Rams- bottom Carbon Residue Apparatus, (iii) is as dark as, or da- rker than, 0.04 Norm- al Iodine solution when tested by colour comparison test, and (iv) possesses a viscosity of less than 100 sec- onds by Redwood I Vis- cometer at 37.8øC. --------------------------------------------------------------------- 123

(1) (2) (3) (4) --------------------------------------------------------------------- 2710.41 --Oil produced in the State Rs. 127.10 of Assam or the State of per kiloliter Bihar, and which satisf- at 15øC ies the following specifications :-- (a) has a flame height of less than 10 millime- tres, (b) has its flashing point point at or above 150øF, (c) has a pour point as det- ermined by the method I.P. 15/60 prescribed by the Institute of Petrol- eum, London at or above 50øF, has a viscosity of over 35 seconds by Red- wood I Viscometer at 100øF and contains more than 0.75 per cent. by weight of any bituminous substance or has a visc- osity of over 50 seconds by Redwood I Viscomete at 100øF, and contains more than 2 by weight of any bituminous substance. 2710.49 --Other Rs. 155.72 per kilolitre at 15øC 2710.50 -Furnace oil, that is to say, Rs. 121.05 any hydrocarbon oil which per kilolitre is ordinarily used as fur- 15øC nace fuel and not suitable for use in spark-ignition engines and which satisfi- es the following requirme- nts :-- (i) has a smoke point of less than 10 millim- etres, (ii) leaves carbon residue of not less than 1/4 per cent., by weight when tested by Ramsb- ottom Carbon Residue Apparatus, (iii) is as dark as, or da- rker than, 0.04 Norm- al Iodine Solution when tested by colour comparison test, and (iv) possesses a viscosity of 100 seconds or more by Redwood I Viscomet- er at 37.8øC. 2710.60 -Lubricating oil, that is to Rs. 3500 per say, any oil as is ordina- tonne rily used for lubrication, excluding any hydrocarbon oil which has its flash point below 94øC ---------------------------------------------------------------------- 124

(1) (2) (3) (4) ---------------------------------------------------------------------- Hydrocarbon oil which has RS. 3500 per its flash point at or above tonne 94øC and is ordinar- ily used for the batching of jute or other fibre 2710.80 -Lubricating greases Rs. 3500 per tonne -Other : 2710.91 --Mineral turpentine oil 20 plus Rs. 400 per tonne 2710.92 --Mineral colza oil 20 2710.93 --Flushing oil Rs. 600 per tonne 2710.94 --Household oil Rs. 590.70 per tonne 2710.95 --Base mineral oils (suitab- Rs. 3500 per le for use in the manufa- tonne cture of lubricating oils and greases, including mineral oils commonly kn- own as transformer oil base stock or transformer oil feed stock) 2710.99 --Other 20 plus Rs. 190 per tonne 27.11 PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS -Liquified : 2711.11 --Natural gas 12 2711.12 --Ethylene, propylene, but- 20 ylene and butadene 2711.19 --Other Rs. 262.50 per tonne -In gaseous state : 2711.21 -Natural gas 12 2711.29 --Other 20 27.12 PETROLEUM JELLY; PARAFFIN WAX, MICRO-CRYSTALLINE PET- ROLEUM WAX, SLACK WAX, OZO- KERITE, LIGNITE WAX, PEAT WAX, OTHER MINERAL WAXES, AND SIMILAR PRODUCTS OBTA- INED BY SYNTHESIS OR BY OT- HER PROCESSES, WHETHER OR NOT COLOURED 2712.10 -Petroleum Jelly 20 plus Rs. 2000 per tonne 2712.20 -Waxes, all sorts 20 plus Rs. 475 per tonne ---------------------------------------------------------------------- 125

(1) (2) (3) (4) ---------------------------------------------------------------------- 2712.90 -Other 20 plus Rs. 475 per tonne 27.13 PETROLEUM COKE, PETROLEUM BI- TUMEN AND OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MI- NERALS -Petroleum coke : 2713.11 --Not calcined 20 2713.12 -Calcined 20 -Petroleum bitumen : 2713.21 --Packed in drums Rs. 150.05 per tonne 2713.22 --In bulk Rs. 105.05 per tonne -Other residues of petroleum oils or of oils obtained from bituminous minerals : 2713.31 --Residual fuel oil Rs. 147.10 per tonne 2713.32 --Low Sulphur Heavy stock Rs. 147.10 per tonne 2713.39 --Other 20 plus Rs. 190 per tonne 27.14 BITUMEN AND ASPHALT, NATURAL; BITUMINOUS OR OIL SHALE AND TAR SANDS; ASPHALTITES AND ASPHALTIC ROCKS -Bitumen straight grade : 2714.11 --Packed in drums Rs. 150.05 per tonne 2714.12 --In bulk Rs. 105.05 per tonne 2714.90 -Other 12 27.15 BITUMINOUS MIXTURES (INCLUD- ING EMULSIONS, SUSPENSIONS AND SOLUTIONS) BASED ON NA- TURAL ASPHALT, ON NATURAL BITUMEN, ON PETROLEUM BITU- MEN, ON MINERAL TAR OR ON MINERAL TAR PITCH (FOR EXA- MPLE, BITUMINOUS MASTICS, CUT BACKS) -Bituminous cut backs : 2715.11 --Packed in drums Rs. 149.80 per tonne 2715.12 --in bulk Rs. 104.80 per tonne 2715.90 -Other 12 ---------------------------------------------------------------------- 126 SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES NOTES Goods put up in sets consisting of two or more separate constitutents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; (b) presented together; and (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. CHAPTER 28 INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIO- ACTIVE ELEMENTS OR OF ISOTOPES NOTES 1. This Chapter does not cover: (a) Sodium chloride and magnesium oxide, whether or not pure, and other products of Section V; (b) Organo-inorganic compounds other than those mentioned in Note 3 below; (c) Inorganic products of a kind used as luminophores of Chapter 32; (d) Artificial graphite; products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades; ink removers, and cultured crystals other than optical elements of the halides of the alkali or alkaline-earth metals, of Chapter 38; (e) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones and precious metals and precious metal alloys of Chapter 71; (f) The metals, whether or not pure, and metals alloys of Section XV; or (g) Optical elements, for example, of the halides of the alkali or alkaline-earth metals of Chapter 90. 2. Except where the context otherwise requires, the headings of this Chapter apply only to: (a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities; (b) The products mentioned in (a) above dissolved in water; 127 (c) The products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use; (d) The products mentioned in (a), (b) or (c) above with an added stabiliser necessary for their preservation or transport; (e) The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use. 3. In addition to dithionites and sulphoxylates stabilised with organic substances, carbonates and peroxocarbonates of inorganic bases, cyanides, cyanide oxides and complex cyanides of inorganic bases, fulminates, cyanates and thiocyanates, of inorganic bases and carbides only the following compounds of carbon are to be classified in this Chapter: (a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids; (b) Halide oxides of carbon; (c) Carbon disulphide; (d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases; (e) Hydrogen peroxide, solidified with urea, carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metallic derivatives, other than calcium cyanamide, whether or not pure (Chapter 31). 4. `Normal pressure' in sub-heading Nos. 2801.31, 2801.32 and 2801.33 means the pressure equivalent to 760 millimetres of Mercury. 5. Chemically defined complex acids consisting of a non-metal acid of heading No. 28.02 and a metallic acid of heading No. 28.05 are to be classified in heading No. 28.02. 6. Heading No. 28.05 applies only to metallic or ammonium salts or peroxysalts. Except where the context otherwise requires, double or complex salts are also to be classified in this heading. 7. Heading No. 28.06 applies also to: (a) Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an atomic number greater than 84; 128 (b) Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together; (c) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together; (d) Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 0.002 micro-curie per gram; (e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors; (f) Radioactive residues whether or not usable. 8. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods, when cut in the form of discs, wafers or similar form, they fall in Chapter 38. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 28.01 CHEMICAL ELEMENTS 2801.10 -Chlorine (including liquifi- Rs. 90 per ed pr solidified gas) tonne 2801.20 -Carbon (including carbon bl- 15 acks and other forms of ca- rbon not elsewhere specifi- ed or included) -Oxygen (including liquified or solidified gas): 2801.31 --In cylinder 75 paise per cubic metre of the gas at no- rmal pressure at 15øC 2801.32 --Supplied through pipeline 30 paise per cubic metre of the gas at no- rmal pressure at 15øC 2801.33 --In liquid form 65 paise per cubic metre of the gas at no- rmal pressure at 15øC 2801.90 -Other 12 --------------------------------------------------------------------- 129 --------------------------------------------------------------------- 28.02 INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-MET- ALS 2802.10 -Hydrogen Chloride (hydrochl- 15 oric acid) 2802.20 -Sulphuric acid; oleum 15 2802.30 -Nitric acid; sulphonitric Nil acids 2802.40 -Carbon dioxide Rs. 1 per kilogram 2802.90 -Other 12 28.03 2803.00 HALOGEN OR SULPHUR COMPOUNDS 12 OF NON-METALS 28.04 INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METALS 2804.10 -Ammonia, anhydrous or in a- Rs. 800 queous solution per tonne 2804.20 -Sodium hydroxide (caustic s- 15 oda); potassium hydroxide (caustic potash); peroxid- es of sodium or potassium, whether in a solid form or a lye 2804.30 -Zinc oxide; zinc peroxide 5 2804.40 -Iron oxides and hydroxides 5 2804.50 -Titanium oxide 5 2804.60 -Lead oxides; red lead and 5 orange lead 2804.70 -Aluminium hydroxide Nil 2804.90 -Other 12 28.05 SALTS AND PEROXY SALTS, OF INORGANIC ACIDS AND METALS 2805.10 -Sodium hydrosulphite 15 2805.20 -Soda ash 15 2805.30 -Bicarbonate of soda 12 2805.40 -Bleaching paste and powder 15 2805.50 -Sodium silicates 15 --------------------------------------------------------------------- 130 --------------------------------------------------------------------- 2805.60 -Sodium dichromate 15 2805.70 -Potassium dichromate 15 2805.80 -Potassium permanganate 15 2805.90 -Other 12 28.06 INORGANIC CHEMICALS AND COM- POUNDS, NOT ELSEWHERE SPE- CIFIED 2806.10 -Hydrogen peroxide, whether 15 or not solidified with urea 2806.20 -Calcium carbide 15 2806.90 -Other 12 --------------------------------------------------------------------- CHAPTER 29 ORGANIC CHEMICALS NOTES 1. Except where the context otherwise requires, the headings of this Chapter apply only to: (a) Separate chemically defined organic compounds, whether or not containing impurities; (b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27); (c) The products mentioned in (a) or (b) above dissolved in water; (d) The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use; (e) The products mentioned in (a), (b), (c), or (d) above with an added stabiliser necessary for their preservation or transport; (f) The products mentioned in (a), (b), (c), (d) or (e) above with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use; 131 (g) The following products, diluted to standard strengths, for the products of azo dyes diazonium salts; and couplers used for these salts and diazotisable amines and their salts. 2. This Chapter does not cover: (a) Goods of heading No. 15.01 or glycerol (heading No. 15.06); (b) Ethyl alcohol, which is suitable for use otherwise than as fuel for spark-ignition engines; (c) Methane, propane, ethylene, propylene, butylene or butadiene (Chapter 27); (d) The compounds of carbon mentioned in Note 3 to Chapter 28; (e) Urea (Chapter 31); (f) Colouring matter of vegetable or animal origin (Chapter 31); synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores or dyes or other colouring matter put up in forms or packings for retail sale of Chapter 32; (g) Enzymes (Chapter 35); (h) Metaldehyde, hexamethylenetetramine, or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquified gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 (Chapter 36); (i) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, and ink removers put up in packings for retail sale, of Chapter 38; or (j) Optical elements, for example, of ethylenediamine tartrate (heading No. 90.01). 3. Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order. 4. (a) The esters of acid-function organic compounds of headings with organic compounds of these headings are to be classified with that compound which is classified in the heading placed last in numerical order in these headings. (b) Esters of ethyl alcohol or glycerol with acid-function organic compounds of headings are to be classified in the same heading as the corresponding acid-function compounds. (c) Subject to Note 3 to Chapter 28:

(1) Inorganic salts of organic compounds such as acid-phenol or enol-function compounds or enol-function compounds or organic bases, of various headings are to be classified in the heading appropriate to the organic compound; and

(2) Salts formed between organic compounds of various headings are to be classified in the heading appropriate to the base or to 132 the acid (including phenol-or enol-function compounds) from which they are formed, whichever is placed last in numerical order in these headings. (d) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol and glycerol. (e) Halides or carboxylic acids are to be classified in the same heading as the corresponding acids. 5. Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are classified in the same sub-headings as that compound (or group of compounds), provided that they are not more specifically covered by any other sub- heading and that there is no residual sub-heading named `other' in the series of sub-headings concerned. 6. The `normal pressure' in sub-heading No. 2901.10 means the presure equivalent to 760 millimetres of Mercury. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 29.01 HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2901.10 -Acetylene (whether in Rs. 7 per cubic dissolved condition or not) metre of the gas at normal pressure at 15øC 2901.20 -Ghlorofluoro hydrocarbons me-thane or ethane 32 2901.90 -Other 12 29.02 ALCOHOLS AND THEIR HALO- GENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2902.10 -Methanol 15 2902.20 -Ethyl alcohol, of any grade Rs. 2253.88 (including such alcohol when per kilolitre denatured or otherwise at 15øC treated), which either by itself or in admixture with any other substance, is suitable for being used as fuel for spark-ignition engines 2902.30 -Menthol 15 2902.90 -Other 12 133 --------------------------------------------------------------------- 29.03 PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVA- TIVES 2903.10 -Phenols and its salts 15 2903.90 -Other 12 29.04 2904.00 ETHERS, ALCOHOL PEROXIDES, 12 OTHER PEROXIDES, KETONE PEROXIDES, EPOXIDES WITH A THREE-MEMBERED RING ACETALS AND HEMI- ACETALS, AND THEIR HALO- GENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 29.05 2905.00 ALDEHYDE-FUNCTION COMPOUNDS 12 29.06 KETONE-FUNCTION COMPOUNDS 15 AND QUINONE-FUNCTION COMPOUNDS 2906.10 -Acetone 15 2906.20 -Camphor 15 2906.90 -Other 12 29.07 GARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2907.10 -Acetic acid 15 2907.20 -Acetic anhydride 15 2907.30 -Dimethyl terepthalate Nil 2907.90 -Other 12 29.08 2908.00 ESTERS OF INORGANIG ACIDS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES --------------------------------------------------------------------- 134 --------------------------------------------------------------------- 29.09 ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES 2909.10 -Caprolactum 50 2909.20 -Sulphonamides Nil 2909.90 -Other 12 29.10 2910.00 PROVITAMINS, VITAMINS 12 AND HORMONES 29.11 GLYCOSIDES, VEGETABLE ALKALOIDS (OTHER THAN ALKALOIDS OF OPIUM AND THEIR DERIVATIVES AND SALTS THEREOF), NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, OTHERS, ESTERS AND OTHER DERIVATIVES 2911.10 -Quinine and its salts Nil 2911.90 -Other 12 29.12 ANTIBIOTICS 2912.10 -Pencillins and their deri- Nil vatives with a penicillanic acid structure; salts thereof 2912.20 -Streptomycins and their Nil derivatives; salts thereof 2912.30 -Tetracyclines and their Nil derivatives; salts thereof 2912.40 -Chloramphenicol and its Nil derivatives; salts thereof 2912.50 -Erythromycin and its Nil derivatives; salts thereof 2912.90 -Other Nil 29.13 2913.00 OTHER ORGANIC COMPOUNDS 12 --------------------------------------------------------------------- 135 CHAPTER 30 PHARMACEUTICAL PRODUCTS NOTES 1. This Chapter does not cover: (a) Foods or beverages (such as, dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters) (Section IV); (b) Plasters specially calcined or finely ground for use in dentistry (Chapter 25); (c) Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (Chapter 33); (d) Preparations of Chapter 33 even if they have therapeutic or prophylactic properties; (e) Soap or other products of Chapter 34 containing added medicaments; (f) Preparations with a basis of plaster for use in dentistry (Chapter 34); (g) Blood albumin not prepared for therapeutic or for prophylactic uses (Chapter 35). 2. For the purposes of heading No. 30.03: (i) `medicaments' means goods (other than foods or beverages such as dietetic, diabetic or fortified foods, tonic beverages) not falling within heading No. 30.02 or 30.04 which are either: (a) products comprising two or more constituents which have been mixed or compounded together for therapeutic or prophylactic uses; or (b) unmixed products suitable for such uses. (ii) `Patent or proprietary medicaments' means any drug or medicinal preparation, in whatever form, for use in the internal or external treatment of, or for the prevention of cilments in human beings or animals, which bears either on itself or on its container or both, a name which is not specified in a monograph, in a Pharmacopocia, Formulary or other publications, namely:-- (a) The Indian Pharmacopoeia; (b) The International Pharmacopoeia; (c) The National Formulary of India; (d) The British Pharmacopoeia; (e) The British Pharmaceutical Codex; (f) The British Veterinary Codex; (g) The United States Pharmacopoeia; (h) The National Formulary of the U.S.A.; 136 (i) The Dental Formulary of the U.S.A.; and (j) The State Pharmacopoeia of the U.S.S.R.; or which is a brand name, that is, a name or a registered trade mark under the Trade and Merchandise Marks Act, 1958 (43 of 1958), or any other mark such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to that medicine for the purpose of indicating or so as to indicate a connection in the course of trade between the medicine and some person, having the right either as proprietor or otherwise to use the name or mark with or without any indication of the identity of that person. 3. Heading No. 30.05 applies only to the following, which are to be classified in that heading and in no other heading of this Schedule:-- (a) Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure; (b) Sterile laminaria and sterile laminaria tents; (c) Sterile absorbable surgical or dental haemostatics; (d) Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses; (e) Blood grouping reagents; (f) Dental cements and other dental fillings; bone reconstruction cements; (g) First-aid boxes and kits; and (h) Chemical contraceptive preparations based on hormones or spermicides. 4. This Chapter does not cover Pharmaceutical products and medicaments containing alcohol, opium, Indian hemp or other narcotic drugs. For the purposes of this Note, `Alcohol', `Opium', `Indian Hemp', `Narcotic drugs' and `Narcotics' have the meanings assigned to them in section 2 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955). 5. In relation to products of heading No. 30.03, conversion of powder into tablets or capsules, labelling or relabelling of containers intended for consumers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to `manufacture'. 6. Sub-heading No. 3003.11 shall apply to medicaments containing the ingredients mentioned therein with an added diluent, disintegrating agent, moistening agent, lubricant, buffering agent, stabiliser or preservative, provided that such pharmaceutical necessities are therapeutically insert and do not interfere with the therapeutic or prophylactic activity of the ingredient or ingredients and in the case of `paraamino salicylic acid and its salts' shall exclude granules not conforming to the standards of the National Formulary of India, 1966. 137 --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 30.01 3001.00 GLANDS OR OTHER ORGANS, 12 DRIED, WHETHER OR NOT POWDERED; EXTRACTS OF GLANDS OR OTHER ORGANS OR OF THEIR SECRETIONS FOR ORGANO-THERAPEUTIC USES; HEPARIN AND ITS SALTS; OTHER HUMAN OR ANIMAL SUBSTANCES PRE- PARED FOR THERAPEUTIC OR PROPHYLACTIC USES, NOT ELSEWHERE SPECIFIED OR INCLUDED 30.02 3002.00 ANTISERA; VACCINES, TOX- Nil INS, CULTURES OF MICRO- ORGANISMS (INCLUDING FERMENTS BUT EXCLUDING YEASTS) AND SIMILAR PRODUCTS 30.03 MEDICAMENTS (INCLUDING VETERINARY MEDICAMENTS) -Patent or proprietary medicaments, other than those medicaments which are exclusively Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic: 3003.11 --Quinine and its salts, Totaq- Nil unia and Cinchona Febrifuge; Dapsone; Isoniazid; Para-amino- Salicylic Acid and its salts; Insulin, all types; Iodochloro- hydroxy-quinoline, Di-iodo-hydro- xyquinalone and salts of Emetine; Ethionamide; Cycloserine and Cycloserine Tartrate; Pyrazinamide; Thiacetazone; Cholorohydroxy- quinoline; Morphazinamide Hydrochloride; Dehydroemetine Dihydrochloride; Chloramphenicol and its esters for oral and parenteral use; Pencillin and Streptomycin including Dihy- drostreptomycin in their pure form or as salts or as derivatives and intended for oral or parenteral use; Ethambutol Hydrochloride (Tibutol); Chloroquin phosphate; Amodiaquine Hydrochloride; Clofazimine; Tolbutamide (oral anti-diabetic); Metroni- dazole; Diethyl carbamazine citrate; --------------------------------------------------------------------- 138 --------------------------------------------------------------------- Piperazine and its salts; Rifampicin; Tetracycline Hydrochloride; Chloroquine Sulphate; Primaquin phosphate; Pyrimethamine; Mepacrine Hydrochloride; Chloroquine diphosphate; Doxycycline, its salts and esters; Erythr- omycin, its salts and esters; Mebendazole 3003.12 --Anaesthetics Nil 3003.13 --Medicinal grade oxygen Nil 3003.14 --Medicinal grade hydrogen Nil peroxide 3003.19 -Other 13 3003.20 -Medicaments (other than Nil patent or proprietary) other than those which are exclu- tsively used in Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems 3003.30 -Medicaments including those Nil used in Ayurvedic, Unani, Siddha, Homeopathic or Bio- chemic systems 30.04 3004.00 WADDING, GAUZE, BANDAGES AND 12 SIMILAR ARTICLES (FOR EXAMPLE, DRESSINGS, ADHESIVE PLASTERS, POULTICES), IMPREG- NATED OR COATED WITH PHARMA- CEUTICAL SUBSTANCES OR PUT UP IN FORMS OR PACKINGS FOR MEDICAL, SURGICAL, DENTAL OR VETERINARY PURPOSES 30.05 PHARMACEUTICAL GOODS, NOT ELSEWHERE SPECIFIED 3005.10 -Chemical contraceptives Nil 3005.20 -Dental cements and other 12 dental fillings 3005.90 -Other 12 ---------------------------------------------------------------------- 139 CHAPTER 31 FERTILISERS ---------------------------------------------------------------------- 31.01 3101.00 ANIMAL OR VEGETABLE FER- Nil TILISERS, WHETHER OR NOT MIXED TOGETHER OR CHEMI- CALLY TREATED; FERTILISERS PRODUCED BY THE MIXING OR CHEMICAL TREATMENT OF ANIMAL OR VEGETABLE PRODUCTS 31.02 3102.00 MINERAL OR CHEMICAL Nil FERTILISERS, NITROGENOUS 31.03 3103.00 MINERAL OR CHEMICAL Nil FRETILISERS, PHOSPHATIC 31.04 3104.00 MINERAL OR CHEMICAL FER- Nil TILISERS, POTASSIC 31.05 3105.00 MINERAL OR CHEMICAL FER- Nil TILISERS CONTAINING TWO OR THREE OF THE FERTILI- SING ELEMENTS, NITROGEN, PHOSPHOROUS AND POTASSIUM; OTHER FERTILISERS ---------------------------------------------------------------------- CHAPTER 32 TANNING AND DYEING EXTRACTS; TANNINS AND THEIR DE- RIVATIVES; DYES, COLOURS, PAINTS AND VARNISHES; PUTTY, FILLERS AND OTHER MASTICS; INKS NOTES 1. This Chapter does not cover: (a) Separate chemically defined elements and compounds [except those falling within heading No. 32.03 or 32.04, inorganic products of a kind used as luminophores (heading No. 32.06) glass obtained from fused quartz or other fused silica in the forms provided in heading No. 32.07 and also dyes or other colouring matter (heading No. 32.12)]; (b) Tannates and other tannin derivatives of products falling within Chapter 29 or Chapter 35; or (c) Mastics of asphalt and bituminous mastics (Chapter 27). 2. Heading Nos. 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matters (including, in the case of heading No. 32.06, colouring pigments of heading No. 25.05 or Chapter 28, metal 140 flakes and metal powders), of kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous manufacture of paints, including enamels (heading No. 32.12), or to other preparations of heading No. 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15. 3. Heading No. 32.08 includes solutions (other than collodions) consisting of any of the products specified in heading Nos. 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50 per cent. of the weight of the solution. 4. The `stamping foils' in heading No. 32.12 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of: (a) Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or (b) Metal (including precious metal) or pigment, deposited on a supporting sheet of any material. 5. The `colouring matter' in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers. --------------------------------------------------------------------- Heading Sub Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 32.01 3201.00 TANNING EXTRACTS OF VE- 12 GETABLE ORIGIN; TAN- NINS AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES 32.02 3202.00 SYNTHETIC ORGANIC TAN- 12 NING SUBSTANCES; INOR- GANIC TANNING SUBSTANCES; TANNING PREPARATIONS, WHETHER OR NOT CONTAINING NATURAL TANNING SUBSTANCES; ENZYMATIC PREPARATIONS FOR PRE-TANNING 32.03 3203.00 COLOURING MATTER OF VE- 12 GETABLE OR ANIMAL ORI- GIN (INCLUDING DYEING EXTRACTS BUT EXCLUDING ANIMAL BLACK), WHE- THER OR NOT CHEMICALLY DEFINED; PREPARATIONS BASED ON COLOURING MAT- TER OF VEGETABLE OR ANI- MAL ORIGIN AS SPECIFIED IN NOTE 2 TO THIS CHAPTER --------------------------------------------------------------------- 141 --------------------------------------------------------------------- 32.04 SYNTHETIC ORGANIC COL- OURING MATTER, WHETHER OR NOT CHEMICALLY DE- FINED; PREPARATIONS BA- SED ON SYNTHETIC ORGA- NIC COLOURING MATTER AS SPECIFIED IN NOTE 2 TO THIS CHAPTER; SYNTHETIC ORGANIC PRODUCTS OF A KIND USED AS FLUORESCENT BRIGHTENING AGENTS OR AS LUMINOPHORES, WHE- THER OR NOT CHEMICALLY DEFINED 3204.10 -Pegment dyestuffs 15 3204.20 -Synthetic organic dyestuffs, 30 other than pigment dyestuffs 3204.30 -Synthetic organic products of 30 a kind used as fluorescent brightening agents or as luminophores 3204.90 -Other 30 32.05 3205.00 COLOUR LAKES; PREPARA- 15 TIONS BASED ON COLOUR LAKES AS SPECIFIED IN NOTE 2 TO THIS CHAPTER 32.06 OTHER COLOURING MATTER; PREPARATIONS AS SPECIFIED IN NOTE 2 TO THIS CHAPTER, OTHER THAN THOSE OF HEADING NO. 32.03, 32.04 OR 32.05; INORGANIC PRODUCTS OF A KIND USED AS LUMINOPHORES, WHETHER OR NOT CHEMICALLY DEFINED -Pigments: 3206.11 --Aluminium paste 10 3206.19 --Other 5 3206.20 -Inorganic products of a kind 5 used as luminophores 3206.90 -Other 5 --------------------------------------------------------------------- 142 --------------------------------------------------------------------- 32.07 PREPARED PIGMENTS, PRE- PARED OPACIFIERS AND PREPARED COLOURS, VI- TRIFIABLE ENAMELS AND GLAZES, ENGOBES (SLIPS), LIQUID LUSTRES AND SI- MILAR PREPARATIONS, OF A KIND USED IN THE CER- AMIC, ENAMELLING OR GLASS INDUSTRY; GLASS FRIT AND OTHER GLASS, IN THE FORM OF POWDER, GRANULES OR FLAKES 3207.10 -Glass frit and other glass 35 in the form of powder, granules or flakes 3207.90 -Other 5 32.08 PAINTS AND VARNISHES (IN- CLUDING ENAMELS AND LACQUERS) BASED ON SYN- THETIC POLYMERS OR CHEMICALLY MODIFIED NATURAL POLYMERS, OR NATURAL RESINS, WHETHER OR NOT MODIFIED, DIS- PERSED OR DISSOLVED IN A NON-AQUEOUS MEDIUM; SOLUTIONS AS DEFINED IN NOTE 3 TO THIS CHAPTER 3208.10 -Based on polyesters 15 3208.20 -Based on acrylic or vinyl 15 polymers 3208.30 -Based on cellulose nitrate or 15 other cellulose derivatives 3208.40 -Insulating varnish 15 3208.90 -Other 15 32.09 PAINTS AND VARNISHES (IN- CLUDING ENAMELS AND LACQUERS) BASED ON SYNTHETIC POLYMERS OR CHEMICALLY MODIFIED NATURAL POLYMERS, OR NATURAL RESINS, WHE- THER OR NOT MODIFIED, DISPERSED OR DISSOLVED IN AN AQUEOUS MEDIUM 3209.10 -Based on acrylic or vinyl 20 polymers 3209.20 -Oil bound distemper 20 3209.90 -Other 15 ---------------------------------------------------------------------- 143 ---------------------------------------------------------------------- 32.10 OTHER PAINTS AND VARNI- SHES (INCLUDING ENAMELS, LACQUERS AND DISTEMPERS), PREPARED WATER PIGMENTS OF A KIND USED FOR FINISHING LEATHER 3210.10 -Dry distemper, including 10 cement based water paints 3210.20 -Water pigments of a kind 10 used for finishing leather 3210.90 -Other 15 32.11 3211.00 PREPARED DRIERS 12 32.12 PIGMENTS (INCLUDING MET- ALLIC POWDERS AND FLA- KES) DISPERSED IN NON- AQUEOUS MEDIA, IN LIQ- UID OR PASTE FORM, OF A KIND USED IN THE MA- NUFACTURE OF PAINTS (INCLUDING ENAMELS); STAMPING FOILS; DYES AND OTHER COLOURING MATTER 3212.10 -Stamping foils 12 3212.90 -Other 15 32.13 3213.00 ARTISTS', STUDENTS' OR 15 SIGNBOARD PAINTERS' COLOURS, MODIFYING TINTS, AMUSEMENT CO- LOURS AND THE LIKE, IN TABLETS, TUBES, JARS, BOTTLES, PANS OR IN SI- MILAR FORMS OR PACK- INGS 32.14 3214.00 GLAZIERS' PUTTY, GRAFTING 12 PUTTY, RESIN CEMENTS, CAULKING COMPOUNDS AND OTHER MASTICS; PAINTERS' FILLINGS; NON- REFRACTORY SURFACING PREPARATIONS FOR FA- CADES, INDOOR WALLS, FLOORS, CEILINGS OR THE LIKE, BUT EXCLUDING PRIMERS (HEADING NO. 32.08), VARNISHES (HEAD- ING NO. 32.09) 32.15 3215.00 PRINTING INK, WRITING OR 12 DRAWING INK AND OTHER INKS, WHETHER OR NOT CONCENTRATED OR SOLID. ---------------------------------------------------------------------- 144 CHAPTER 33 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS NOTES 1. This Chapter does not cover: (a) Soap or other products of heading No. 34.01; (b) Gum, wood or sulphate turpentine or other products of Chapter 38; or (c) Perfumery, cosmetics and toilet preparations containing alcohol or opium, Indian hemp or other narcotics and for this purpose, these expressions have the meanings respectively assigned to them in section 2 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955). 2. Heading Nos. 33.03 to 33.08 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings with labels, literature or other indications that they are for use as cosmetics or toilet preparations or put up in a form clearly specialised to such use and includes products whether or not they contain subsidiary pharmaceutical or antiseptic constituents, or are held out as having subsidiary, curative or prophylactic value. 3. The `perfumery,. cosmetic or toilet preparations' in heading No. 33.07 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations. 4. In relation to products of heading Nos. 33.03, 33.04 and 33.05, conversion of powder into tablets, labelling or relabelling of containers intended for consumers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the products marketable to the consumer, shall be construed as `manufacture'. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 33.01 3301.00 ESSENTIAL OILS (TERPENE- 12 LESS OR NOT), INCLUDING CONCRETES AND ABSOLUTES; RESINOIDS; CONCENTRATES OF ESSENTIAL OILS; IN FATS, IN FIXED OILS, IN WAXES OR THE LIKE; TERPENIC BY- PRODUCTS OF THE DETER- PENATION OF ESSENTIAL OILS; AQUEOUS DISTILLATES AND AQUEOUS SOLUTIONS OF ESSENTIAL OILS --------------------------------------------------------------------- 145 --------------------------------------------------------------------- 33.02 MIXTURE OF ODORIFEROUS SUBSTANCES AND MIXTURES WITH A BASIS OF ONE OR MORE OF THESE SUBSTAN- CES, OF A KIND USED AS RAW MATERIALS IN INDUSTRY 3302.10 -Of a kind used in the food 12 or beverage industry 3302.90 -Other 12 33.03 3303.00 PERFUMES AND TOILET WA- TERS, NOT CONTAINING THE SUBSTANCES SPECIFIED IN NOTE 1(C) TO THIS CHAP- TER 33.04 3304.00 BEAUTY OR MAKE-UP PREPA- 105 RATIONS AND PREPARA- TIONS FOR THE CARE OF THE SKIN (OTHER THAN ME- DICAMENTS), INCLUDING SUNSCREEN AND SUNTAN PREPARATIONS; MANICURE OR PEDICURE PREPARA- TIONS, SUCH AS, BEAUTY CREAMS, VANISHING CREAMS, COLD CREAMS, MAKE-UP CREAMS, CLEANSING CREAMS, SKINFOODS, SKIN TONICS, FACE POWDERS, BABY POW- DERS, TOILET POWDERS, TALCUM POWDERS AND GREACE PAINTS, LIPSTICKS, EYE SHADOW AND EYEBROW PENCILS, NAIL POLISHES AND VARNISHES, CUTICLE RE- MOVERS AND OTHER PRE- PARATIONS FOR USE IN MA- NICURE OR CHIROPODY AND BARRIER CREAMS TO GIVE PROTECTION AGAINST SKIN IRRITANTS 33.05 PREPARATIONS FOR USE ON THE HAIR, INCLUDING BRIL- LIANTINES, PERFUMED HAIR OILS, HAIR LOTIONS, PO- MADES AND CREAMS, HAIR DYES (IN WHATEVER FORM), SHAMPOOS, WHETHER OR NOT CONTAINING SOAP OR ORGANIC SURFACE ACTIVE AGENTS --------------------------------------------------------------------- 146 --------------------------------------------------------------------- 3305.10 -Perfumed hair oils 20 3305.90 -Other 105 33.06 3306.00 PREPARATIONS FOR ORAL OR 10 DENTAL HYGEINE, INCLU- DING DENTIFRICES (FOR EXAMPLE, TOOTHPASTE AND TOOTH-POWDER) AND DENTURE FIXATIVE PASTES AND POWDERS 33.07 3307.00 PRE-SHAVE, SHAVING OR 105 AFTER-SHAVE PREPARA- TIONS [NOT CONTAINING SUBSTANCES SPECIFIED IN NOTE 1(C) TO THIS CHAP- TER], PERSONAL DEODO- RANTS, PERFUMED, BATH SALTS AND OTHER BATH PREPARATIONS, DEPILA- TORIES AND OTHER PER- FUMERY, COSMETIC OR TOILET PREPARATIONS, NOT ELSEWHERE SPECI- FIED OR INCLUDED 33.08 PREPARED ROOM DEODORI- SERS, WHETHER OR NOT PERFUMED OR HAVING DISINFECTANT PROPERTIES, INCLUDING ODORIFEROUS PREPARATIONS USED DUR- ING RELIGIOUS RITES 3308.10 -`Agarbatti', `Dhoop' and Nil similar preparations, the whatever form 3308.90 -Other 12 --------------------------------------------------------------------- CHAPTER 34 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARA- TIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, DEN- TAL WAXES AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER NOTES 1. This Chapter does not cover: (a) Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (Chapter 15); 147 (b) Separate chemically defined compounds; or (c) Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (Chapter 33). 2. For the purposes of heading No. 34.01, `soap' applies only to soap soluble in water. Soap and the other products of heading No. 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading No. 34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms, they are to be classified in heading No. 34.05 as "scouring powders and similar preparations". 3. For the purposes of heading No. 34.02, `organic surface-active agents' are products which when mixed with water at a concentration of 0.5 per cent. at 20ø C and left to stand for one hour at the same temperature: (a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and (b) reduce the surface tension of water to 4.5X10 - 2 N/m (45 dyne/cm) or less. 4. In heading No. 34.03, `petroleum oils and oils obtained from bituminous minerals' applies to the products defined in Note 2 to Chapter 27. 5. In heading No. 34.04, subject to the exclusions provided below, `artificial waxes and prepared waxes' apply only to: (a) Chemically produced organic products of a waxy character, whether or not water-soluble; (b) Products obtained by mixing different waxes; (c) Products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials. This heading does not apply to: (i) Products of Chapters 15 and 34 even if having a waxy character; (ii) Unmixed animal waxes and unmixed vegetable waxes, whether or not coloured, of Chapter 15; (iii) Mineral waxes and similar products of Chapter 27, whether or not intermixed or merely coloured; or (iv) Waxes mixed with, dispersed or dissolved in a liquid medium. 148 --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 34.01 SOAP; ORGANIC SURFACE- ACTIVE PRODUCTS AND PREPARATIONS FOR USE AS SOAP, IN THE FORM OF BARS, CAKES, MOULDED PIECES OR SHAPES, WHE- THER OR NOT CONTAINING SOAP; PAPER, WADDING, FELT AND NON-WOVENS, IMPREGNATED, COATED OR COVERED WITH SOAP OR DETERGENT -Soap in any form : 3401.11 --Of value below Rs. 10,000 5 per tonne 3401.12 --Of value of Rs. 10,000 15 per tonne or above. 3401.20 -Organic surface-active 15 products and preparations for use as soap in the form of bars, cakes, moulded pieces or shapes 3401.30 -Paper, wadding, felt and 10 non-wovens, impregnated, coated or covered with soap or detergent 34.02 ORGANIC SURFACE-ACTIVE AGENTS (OTHER THAN SOAP); SURFACE-ACTIVE PREPARATIONS, WASHING PREPARATIONS (INCLUD- ING AUXILIARY WASHING PREPARATIONS) AND CLEAN- ING PREPARATIONS, WHE- THER OR NOT CONTAINING SOAP 3402.10 -Sulphonated castor oil, fish Nil oil or sperm oil 3402.90 -Other 15 34.03 3403.00 LUBRICATING PREPARATIONS Rs. 3,500 per (INCLUDING CUTTING-OIL tonne PREPARATIONS, BOLT OR NUT RELEASE PREPARA- TIONS, ANTI-RUST OR ANTI- CORROSION PREPARATIONS AND MOULD RELEASE PREPARAT- IONS, BASED ON LUBRICANTS) AND PREPARATIONS OF A KIND USED FOR THE OIL OR GREASE TREATMENT OF TEXTILE MATERIALS, LEATHER, FURSKINS OR OTHER MATERIALS, --------------------------------------------------------------------- 149 --------------------------------------------------------------------- BUT EXCLUDING PREPARA- TIONS CONTAINING, AS BASIC CONSTITUENTS, 70 OR MORE BY WEIGHT OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITU- MINOUS MINERALS 34.04 3404.00 ARTIFICIAL WAXES AND PRE- 12 PARED WAXES 34.05 POLISHES AND CREAMS, FOR FOOTWEAR, FURNITURE, FLOORS, COACHWORK, GLASS OR METAL; SCOURING PASTES AND POWDERS AND SIMILAR PREPARATIONS (WHETHER NOT IN THE FORM OF PAPER, WADDING, FELT, NON-WOVENS, CELLULAR PLASTICS OR CELLULAR RUBBER, IMPREGNATED, COATED OR COVERED WITH SUCH PREPARATIONS), EXCLUDING WAXES OF HEADING NO. 34.04 3405.10 -Polishes, creams and similar 15 preparations for footwear or leather 3405.20 -Polishes, creams and similar 15 preparations for the maint- enance of wooden furniture, floors or other woodwork 3405.30 -Polishes and similar prepar- 12 ations for coachwork, other than metal polishes 3405.40 -Scouring pastes and powders 15 and other scouring preparations 3405.90 -Other 15 34.06 3406.00 CANDLES, TAPERS AND THE LIKE 12 34.07 3407.00 MODELLING PASTES, INCLUD- 12 ING THOSE PUT UP FOR CHILDREN'S AMUSEMENT; PREPARATIONS KNOWN AS `DENTAL WAX' OR AS `DEN- TAL IMPRESSION COMPOUNDS', IN PLATES, HORSESHOE SHAPES, STICKS OR SIMILAR FORMS; OTHER PREPARATIONS FOR USE IN DENTISTRY, WITH A BASIS OF PLASTER (OF CALCINED GYPSUM OR CALCIUM SULPHATE) --------------------------------------------------------------------- 150 CHAPTER 35 ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES NOTE 1. This Chapter does not cover: (a) Yeasts (Chapter 21); (b) Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments and other products of Chapter 30; (c) Enzymatic preparations for pre-tanning (Chapter 32); (d) Enzymatic soaking or washing preparations and other products of Chapter 34; (e) Hardened proteins (Chapter 39); or (f) Gelatin products of the printing industry (Chapter 49). ---------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ----------------------------------------------------------------------

(1) (2) (3) (4) ---------------------------------------------------------------------- 35.01 ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES 3501.10 -Esterified starches 40 3501.20 -Dextrins and other modified 15 starches 3501.90 -Other 12 ---------------------------------------------------------------------- CHAPTER 36 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS, CERTAIN COMBUSTIBLE PREPARATIONS NOTES 1. This Chapter does not cover separate chemically defined compounds other than those described in Note 2(a) or 2(b) below. 2. `Articles of combustible materials' in heading No. 36.04 applies only to:-- (a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks, or similar forms) for use as fuels; fuels with a basis of alcohol and similar prepared fuels, in solid or semi-solid form; 151 (b) Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3; and (c) Resin torches, firelighters and the like. 3. For the purposes of heading No. 36.03, `match' includes a firework in the form of a match; and, where a match stick has more heads than one capable of being ignited by striking, each such head should be deemed to be a match. --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 36.01 3601.00 PROPELLANT POWDERS; PREPARED 12 EXPLOSIVES; SAFETY FUSES; DETONATING FUSES, PERCUSS- ION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONAT- ORS 36.02 FIREWORKS, SIGNALLING FLARES, RAIN ROCKETS, FOG SIGNALS AND OTHER PYROTECHNIC ARTICLES 3602.10 -Fireworks 12 3602.90 -Other 12 36.03 3603.00 MATCHES, OTHER THAN PYROTE- Rs. 1.30 for CHNIC ARTICLES OF HEADING every 1000 NO. 36.02 matches or fraction thereof 36.04 3604.00 FERRO-CERIUM AND OTHER 12 PYROPHORIC ALLOYS IN ALL FORMS; ARTICLES OF COMBU- STIBLE MATERIALS AS SPECI- FIED BY NOTE 2 TO THIS CHAPTER --------------------------------------------------------------------- CHAPTER 37 PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS NOTES 1. This Chapter does not cover waste or scrap materials. 2. In this Chapter, `photographic' relates to a process which permits the formation of visible images directly or indirectly by the action of light or other forms of radiation consitive surfaces. 152 --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 37.01 PHOTOGRAPHIC PLATES AND FILM IN THE FLAT OR IN ROLLS, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAPER, PAPERBOARD OR TEXTI- LES; INSTANT PRINT FILM IN THE FLAT OR IN ROLLS, SEN- SITISED, UNEXPOSED, WHETHER OR NOT IN PACKS 3701.10 -For X-ray 12 3701.90 -Other 12 37.02 PHOTOGRAPHIC PAPER, PAPER- BOARD AND TEXTILES, SENSI- TISED, WHETHER EXPOSED OR NOT, BUT NOT DEVELOPED 3702.10 -Photographic paper or 10 plus paperboard the duty for the time being leviable on the base paper or paperboard 3702.20 -Sensitised textiles 12 37.03 3703.00 PHOTOGRAPHIC PLATES AND Nil FILM, EXPOSED AND DEVELOP- ED, OTHER THAN CINEMATOGRA- PH FILM 37.04 3704.00 CINEMATOGRAPH FILMS, 2 paise per UNEXPOSED metre 37.05 CINEMATOGRAPH FILMS, EXPOS- ED AND DEVELOPED, WHETHER OR NOT INCORPORATING SOUND TRACK OR CONSISTING ONLY OF SOUND TRACK -Prints of films intended for specified purposes 3705.11 --For entry in State Awards, Nil cleared directly from the laboratory, and retained by the Central Government under the rules relating to the State Awards for Films 3705.12 --For non-commercial exhibi- Nil tion to and for the enter- tainment of troops station- ed in forward areas within India or naval personnel serving in ships afloat or at the Naval Garrison at Port Blair or under training abroad, acquired by the Mini- stry of Defence and cleared direct from the laboratory --------------------------------------------------------------------- 153 --------------------------------------------------------------------- 3705.13 --For acquisition by the Nil National Archives of India and cleared direct from the laboratory for preser- vation, study and reference purposes 3705.14 --Prints of films, which Nil receive a National Award or which are purchased for the Government of India for exhibition in International Film Festivals held in India or abroad 3705.20 --Prints of films, certified Nil as nowsreels by the Central Board of Film Certification or the Chief Producer, Films Division -Prints of short films, other than advertisement shorts: 3705.31 --Certified as predominantly 5 paise per educational by the Central metre Board of Film Certification of width below 30 mm 3705.32 --Certified as predominantly 8 paise per educational by the Central metre Board of Film Certification of width 30 mm and above 3705.33 --Certified as a documentary Nil film by the Central Board of Film Certification 3705.34 --Certified as being intended Nil exclusively for the entert- ainment of children or for educational purposes of width not exceeding 9.5 mm 3705.39 --Other 50 paise per metre -Prints of feature films: 3705.41 --Made wholly in black and Rs. 12,000 per white and of a length print not exceeding 4,000 metres 3705.42 --Made wholly in black and Rs. 15,000 per white and of a length print exceeding 4,000 metres 3705.43 --Made wholly or partly in Rs. 18,000 per colour and of a length print not exceeding 4,000 metres 3705.44 --Made wholly or partly in Rs. 22,500 per colour and of a length print exceeding 4,000 metres --------------------------------------------------------------------- 154 --------------------------------------------------------------------- 3705.50 -Patch prints, including Nil logos, intended exclusively for the entertainment of children or for educational purposes 3705.60 -Master positives, exposed Nil negatives, dupes and rush prints, as are not cleared for public exhibition -Prints of advertisement shorts, and films not otherwise specified: 3705.91 --Made wholly in black and Rs. 4 per metre white 3705.92 --Made wholly or partly in Rs. 6 per metre colour 37.06 3706.00 CHEMICAL PREPARATIONS FOR 12 PHOTOGRAPHIC USES (OTHER THAN VARNISHES, GLUES, ADHESIVES, AND SIMILAR PRE- PARATIONS); UNMIXED PRODUCTS FOR PHOTOGRAPHIC USES, PUT UP IN A FORM FOR READY USE --------------------------------------------------------------------- CHAPTER 38 MISCELLANEOUS CHEMICAL PRODUCTS NOTE This Chapter includes, inter alia, the following goods: (a) Artificial graphite, colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures; (b) Activated carbon; activated natural mineral products; animal black, including spent animal black; (c) Tall oil, whether or not refined; (d) Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates; (e) Gum, wood or sulphate turpentine and other turpentine oils produced by the distillation or other treatment of coniferous woods; crude dispentene; sulphite turpentine and other crude para-cymene; pine oil containing alphaterpineol as the main constitution; (f) Rosin and resin acids, and derivatives thereof; rosin spirit and rosiu oils; run gums; 155 (g) Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers pitch and similar preparations based on rosin, resin acids or on vegetable pitch; (h) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products; (i) Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included; (j) Picking preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods; (k) Anti-knock preparations, Oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or other liquids used for the same purposes as mineral oils; (l) Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti- oxidising preparations and other compound stabilisers for rubber or plastics; (m) Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades; (n) Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers; (o) Reaction initiators reaction accelerators and catalytic preparations, not elsewhere specified or included; (p) Refractory cements, mortars, concretes and similar compositions; (q) Mixed alkylbenzenes and mixed alkylna-phthalenes, other than those of Chapter 27 or Chapter 29; (r) Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics; (s) Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 per cent by weight of petroleum oils or oils obtained from bitumines minerals; (t) Anti-freezing preparations and prepared de-icing fluids: (u) Prepared culture media for development of micro- organisms: (v) Composite diagnostic or laboratory reagents, other than those of Chapter 30; (w) Prepared binders for foundry moulds or cores; or (x) Fusel oil; Dippel's oil; ink-removers; stencil correctors; --------------------------------------------------------------------- 156 --------------------------------------------------------------------- Heading Sub- Description of goods Rate of duty No. heading No. ---------------------------------------------------------------------

(1) (2) (3) (4) --------------------------------------------------------------------- 38.01 MISCELLANEOUS PRODUCTS OF THE CHEMICAL OR ALLIED IND- USTRIES (INCLUDING THOSE CONSISTING OF MIXTURES OF NATURAL PRODUCTS), NOT ELSEWHERE SPECIFIED OR INCLUDED -Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums: 3801.11 --Ester gums 10 3801.12 --Run gums 40 3801.19 --Other 12 3801.20 -Insecticides, fungicides, Nil herbicides, weedicides and pesticides 3801.30 -Prepared rubber accelerators; 15 compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other com- pound stabilisers for rubber or plastics 3801.40 -Chemical elements doped for Nil use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics 3801.90 -Other 12 --------------------------------------------------------------------- SECTION VII PLASTICS AND ARTICLES THEREOF, RUBBER AND ARTICLES THEREOF NOTES 1.Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or Section VII, are to be classified in the heading appropriate to that product, provided that the constituents are,-- (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; 157 (b) presented together; and (c) identifiable, whether by their nature or by the relative preportions in which they are present, as being complementary one to another. 2. Except for the goods of heading No. 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters of pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49. CHAPTER 39 PLASTICS AND ARTICLES THEREOF NOTES 1. Throughout this Schedule, the expression plastics means those materials of heading Nos. 39.01 to 39.14 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and presure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. Throughout this Schedule, any reference to `plastics' also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI. 2. This Chapter does not cover: (a) Linoxyn (heading No. 15.08): Waxes (Chapter 27 or Chapter 34); (b) Separate chemically defined organic compounds (Chapter 29); (c) Heparin or its salts (Chapter 30); (d) Stamping foils (Chapter 32); (e) Organic surface active agents or preparations (Chapter 34); (f) Run gums or ester gums (Chapter 38); (g) Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof; (h) Saddlery or harness or trunks, suitcases, handbags or other containers (Chapter 42): (i) Plaits, wickerwork or other articles of Chapter 46; (j) Wall coverings of Chapter 48; (k) Articles of Section XI (textiles and textile articles); (l) Articles of Section XII (for example, foot wear, headgear, umbrellas, sun umbrellas, walking-sticks and parts thereof); (m) Imitation jewellery (Chapter 71); (n) Articles of Section XVI (machines and mechanical or electrical appliances); 158 (o) Parts of aircraft or vehicles (Section XVII); (p) Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments); (q) Articles of Chapter 91 (for example, clock or watch cases); (r) Articles of Chapter 92 (for example, musical instruments or parts thereof); (s) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs); (t) Articles of Chapter 95 (for example, toys, games, sports requisites); or (u) Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette holders or the like, parts of vacuum flasks or the like, pens, propelling pencils). 3. Heading Nos. 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:-- (a) Liquid synthetic polyolefins of which less than 60 per cent. by volume distils at 300øC, after conversion to 1,013 milibars when a reduced-pressure distillation method is used (heading Nos. 39.01 and 39.02); (b) Resins, not highly polymerised, of the coumarone-indene type (heading No. 39.11); (c) Other synthetic polymers with an average of at least 5 monomer units; (d) Silicones (heading No. 39.10); (e) Resols (heading No. 39.09) and other prepolymers. 4. For the purposes of this Chapter, except where the context othervise requires, copolymers (including co-polycondensate