CHAPTER 28
INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVEELEMENTS OR OF ISOTOPES
Notes:
1. Except where the context otherwise
requires, the headings of this Chapter apply only to:
(b) The products mentioned in (a) above dissolved in water;
(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 (including an anti-caking agent) 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.
(b) Halide oxides of carbon (heading No. 28.12);
(c) Carbon disulphide (heading No. 28.13);
(d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates), and other complex cyanates, of inorganic bases (heading No. 28.42);
(e) Hydrogen peroxide, solidified with urea (heading No. 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading No. 28.51) other than calcium cyanamide, whether or not pure (Chapter 31).
(b) Organo-inorganic compounds other than mentioned in Note 2 above;
(c) Products mentioned in Note 2,3,4 or 5 to Chapter 31;
(d) Inorganic products of a kind used as Luminophores, of heading No. 32.06;
(e) Artificial graphite (heading No. 38.01); products put up as charges for fire extinguishers or put up in fire-extinguishing grenades, of heading No. 38.13, ink removers put up in packings for retail sale, of heading No. 38.24; cultured crystals (other than optical elements) weighing not less than 2.5 g. each, of the halides of the alkali or alkaline-earth metals, of heading No. 38.24;
(f) Precious or semi-precious stones (natural, synthetic or re-constructed) or dust or powder of such stones or precious metals or precious metals alloys of Chapter 71;
(g) The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or
(h) Optical elements, for example,
of the halides of the alkali or alkaline-earth metals (heading No. 90.01).
5. Heading Nos. 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts.
Except where the context otherwise requires, double or complex salts are to be classified in heading No. 28.42.
6. Heading No. 28.44 applies only
to :
(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 74Bq/g (0.002 ci/g)
(e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors;
(f) Radioactive residues whether
or not usable. The term "isotope", for the purposes of this Note and of the
wording of heading Nos 28.44 and 28.45, refers to :
- mixtures of isotopes of one and the same element, enriched
in one or several of the said isotopes, that is, elements of which the natural
isotopic composition has been artificially modified.
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 forms, they fall in heading No. 38.18.
9. "Normal pressure" in sub-heading Nos. 2804.11, 2804.12 and 2804.13 means the pressure equivalent to 760 millimetres of Mercury.
10. In relation to products of this
Chapter, 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".
| Heading No. |
Sub-heading No. | Description of goods | Rate of duty |
| (1) | (2) | (3) | (4) |
| I. CHEMICAL ELEMENTS | |||
| 28.01 | Fluorine, Chlorine, Bromine and Iodine | ||
| 2801.10 | -Chlorine (including liquefied or solidified gas) | 16%. | |
| 2801.90 | -Other | 16% | |
| 28.02 | 2802.00 | Sulphur, sublimed or precipitated; colloidal sulphur | 16% |
| 28.03 | 2803.00 | Carbon (carbon blacks and other forms of carbon not elsewhere specified or included) | 16% |
| 28.04 | Hydrogen, rare gases and other non-metals | ||
| - Oxygen (including liquefied or solidified gas): | |||
| 2804.11 | --Medicinal grade | Nil | |
| 2804.12 | -- For use in the manufacture of heavy water | Nil | |
| 2804.19 | -- Other | 16% | |
| - Hydrogen: | |||
| 2804.21 | -- Consumed within the factory of production | Nil | |
| 2804.29 | -- Other | 16% | |
| - Nitrogen: | |||
| 2804.31 | -- For use in the manufacture of heavy water | Nil | |
| 2804.32 | -- In liquid form, for use in processing and storage of semen for artificial insemination of cattle | Nil | |
| 2804.33 | -- Consumed within the factory of production | Nil | |
| 2804.39 | -- Other | 16% | |
| 2804.40 | - Silicon in all forms | 16% | |
| 2804.90 | - Other | 16% | |
| 28.05 | Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury | ||
| - Potassium metal: | |||
| 2805.11 | -- For use in a heavy water plant | Nil | |
| 2805.12 | -- Other | 16% | |
| 2805.90 | -Other | 16% | |
| II. INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS | |||
| 28.06 | Hydrogen chloride (hydrochloric acid); chlorosul-phuric acid | ||
| 2806.10 | -Hydrogen chloride (hydrochloric acid) | 16% | |
| 2806.90 | -Other | 16% | |
| 28.07 | 2807.00 | Sulphuric acid and anhydrides thereof; Oleum | 16% |
| 28.08 | Nitric acid; sulphonitric acids | ||
| 2808.10 | -Nitric acid | 16% | |
| 2808.90 | -Other | 16% | |
| 28.09 | 2809.00 | Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids | 16% |
| 28.10 | 2810.00 | Oxides of boron; boric acids | 16% |
| 28.11 | Other inorganic acids and other inorganic oxygen compounds of non-metals | ||
| 2811.10 | - Carbon dioxide | 16% | |
| - Sulphur dioxide and sulphur trioxide : | |||
| 2811.21 | -- Consumed in the manufacture of sulphuric acid, within the factory of production | Nil | |
| 2811.29 | -- Other | 16% | |
| 2811.90 | -Other | 16% | |
| III. HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS | |||
| 28.12 | 2812.00 | Halides and halide oxides of non-metals | 16% |
| 28.13 | 2813.00 | Sulphides of non-metals; commercial phosphorus trisulphide | 16% |
| IV. INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METALS AND PEROXIDES OF METALS | |||
| 28.14 | Ammonia, anhydrous or in aqueous solution | ||
| 2814.10 | - For use in the manufacture of heavy water | Nil | |
| 2814.90 | - Other | 16% | |
| 28.15 | 2815.00 | Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium | 16% |
| 28.16 | 2816.00 | Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium | 16 % |
| 28.17 | Zinc Oxide; Zinc peroxide | ||
| 2817.10 | -Zinc oxide | 16% | |
| 2817.90 | -Other | 16 % | |
| 28.18 | Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide | ||
| 2818.10 | -Aluminium hydroxide | 16 % | |
| 2818.90 | -Other | 16% | |
| 28.19 | 2819.00 | Chromium oxides and hydroxides | 16% |
| 28.20 | 2820.00 | Manganese oxides | 16% |
| 28.21 | Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3h | ||
| 2821.10 | -Iron oxides and hydroxides | 16% | |
| 2821.90 | -Other | 16% | |
| 28.22 | 2822.00 | Cobalt oxides and hydroxides; commercial cobalt oxides | 16% |
| 28.23 | 2823.00 | Titanium oxide | 16% |
| 28.24 | 2824.00 | Lead oxides; red lead and orange lead | 16% |
| 28.25 | 2825.00 | Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides | 16% |
| V. SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS | |||
| 28.26 | 2826.00 | Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts | 16% |
| 28.27 | 2827.00 | Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides | 16% |
| 28.28 | Hypochlorites; commercial calcium hypochlorite; chlorites;hypobromites | ||
| 2828.10 | -Bleaching paste and powder | 16% | |
| 28.29 | 2828.90 | -Other
Chlorates and Perchlorates; Bromates an Perbromates; lodates and periodates |
16 % |
| 2829.10 | -Potassium Chlorate | 16 % | |
| 2829.90 | -Other | 16 % | |
| 28.30 | 2830.00 | Sulphides; Polysulphides | 16 % |
| 28.31 | Dithionites and sulphoxylates | ||
| 2831.10 | -Sodium hydrosulphite | 16 % | |
| 2831.90 | -Other | 16 % | |
| 28.32 | 2832.00 | Sulphites; thiosulphates | 16 % |
| 28.33 | Sulphates; alums; peroxosulphates (persulphates) | ||
| 2833.10 | - Copper Sulphate | 16 % | |
| 2833.20 | - Agricultural grade zinc sulphate intended for use as micronutrient | Nil | |
| 28.34 | 2833.90 2834.00 |
- Other
-nitrates;nitrates |
16
% 16 % |
| 28.35 | 2835.00 | Phosphinates (hypophosphites), Phosphonates (Phosphites); phosphates and polyphosphates | 16% |
| 28.36 | Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonates containing ammonium carbamate | ||
| 2836.10 | -Soda ash | 16% | |
| 2836.20 | -Bicarbonate of soda | 16% | |
| 2836.90 | -Other | 16% | |
| 28.37 | 2837.00 | Cyanides, cyanide oxides and complex cyanides | 16% |
| 28.38 | 2838.00 | Fulminates, cyanates and thiocyanates | 16% |
| 28.39 | Silicates; commercial alkali metal silicates | ||
| 2839.10 | -Sodium silicate | 16% | |
| 2839.90 | -Other | 16% | |
| 28.40 | 2840.00 | Borates; peroxoborates (perborates) | 16% |
| 28.41 | Salts of oxometallic or peroxometallic acids | ||
| 2841.10 | -Sodium dichromate | 16% | |
| 2841.20 | -Potassium dichromate | 16% | |
| 2841.30 | -Potassium permanganate | 16% | |
| 2841.90 | -Other | 16% | |
| 28.42 | 2842.00 | Other salts of inorganic acids or peroxoacids, excluding azides | 16% |
| VI. MISCELLANEOUS | |||
| 28.43 | 2843.00 | Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals | 16% |
| 28.44 | Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products | ||
| 2844.10 | - Nuclear fuel | Nil | |
| 2844.20 | - Thorium Hydroxide | Nil | |
| 2844.90 | - Other | 16% | |
| 28.45 | Isotopes other than those of heading No. 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined | ||
| 2845.10 | - Nuclear fuel | Nil | |
| 2845.20 | - Heavy water (Deuterium Oxide) | Nil | |
| 2845.90 | - Other | 16% | |
| 28.46 | 2846.00 | Compounds, inorganic or organic, of rare earth metals, of yttrium or of scandium or of mixtures of these metals | 16% |
| 28.47 | Hydrogen peroxide, whether or not solidified with urea | ||
| -Hydrogen peroxide | |||
| 2847.11 | --Medicinal grade | Nil | |
| 2847.19 | --Other | 16% | |
| 2847.90 | - Other | 16% | |
| 28.48 | 2848.00 | Phosphides, whether or not chemically defined, excluding ferrophosphorus | 16% |
| 28.49 | Carbides, whether or not chemically defined | ||
| 2849.10 | -Calcium Carbide | 16% | |
| 2849.90 | -Other | 16% | |
| 28.50 | 2850.00 | Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading No. 28.49 | 16% |
| 28.51 | Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals | ||
| - Distilled or conductivity water and water of similar purity : | |||
| 2851.11 | -- Used within the factory of production | Nil | |
| 2851.19 | -- Other | 16% | |
| - Liquid air (whether or not any fraction has been removed): | |||
| 2851.21 | -- Used within the factory of production | Nil | |
| 2851.29 | -- Other | 16% | |
| 2851.30 | - Compressed air | Nil | |
| 2851.90 | - Other | 16% |
 |