Notes:
1. This Chapter does not cover
:
(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).
3. In relation to products of heading No. 32.06, labelling or re-labelling of containers and re-packing 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'.
4. 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.
5. 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:
(b) Metal (including precious
metal) or pigment, deposited on a supporting sheet of any
material.
7. In relation to synthetic organic
dyes (including pigment dyes) of heading No. 32.04, conversion of unformulated,
unstandardised or unprepared forms (for example, wet cakes) of such dyes by
:-
(b) addition of dispersing agents or diluents, or
(c) adoption of any other treatment,
into their formulated,
standardised or prepared forms ready for use in the process of dyeing shall
amount to "manufacture".
| Heading
No. |
Sub-heading No. | Description of goods | Rate of duty |
| (1) | (2) | (3) | (4) |
| 32.01 | 3201.00 | Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives | 16% |
| 32.02 | 3202.00 | Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning | 16% |
| 32.03 | 3203.00 | Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations based on colouring matter of vegetable or animal origin as specified in Note 2 to this Chapter | 16% |
| 32.04 | Synthetic organic colouring matter, whether or not chemically defined; preparations based on synthetic organic colouring matter as specified in Note 2 to this Chapter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined | ||
| -Pigments and preparations based thereon: | |||
| 3204.11 | --In unformulated or unstandardised or unprepared forms, not ready for use | 16% | |
| 3204.19 | -- Other | 16% | |
| - Synthetic organic dyes and preparations based thereon: | |||
| 3204.21 | -- In unformulated or unstandardised or unprepared forms, not ready for use | 16% | |
| 3204.29 | -- Other | 16% | |
| 3204.30 | - Synthetic organic products of a kind used as fluorescent brightening agents or as a luminophores | 16% | |
| 3204.90 | -Other | 16% | |
| 32.05 | 3205.00 | Colour lakes; preparations based on colour lakes as specified in Note 2 to this Chapter | 16% |
| 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 | ||
| 3206.10 | - Pigments | 16% | |
| 3206.20 | - Inorganic products of a kind used as luminophores | 16% | |
| 3206.90 | -Other | 16% | |
| 32.07 | Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes | ||
| 3207.10 | - Glass frit and other glass, in the form of powder, granules or flakes | 16% | |
| 3207.90 | -Other | 16% | |
| 32.08 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, or natural resins, whether or not modified, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 3 to this Chapter | ||
| 3208.10 | - Based on polyesters | 16% | |
| 3208.20 | - Based on acrylic or vinyl polymers | 16% | |
| 3208.30 | - Based on cellulose nitrate or other cellulose derivatives | 16% | |
| 3208.40 | - Insulating varnish | 16% | |
| 3208.90 | -Other | 16% | |
| 32.09 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, or natural resins, whether or not modified, dispersed or dissolved in an aqueous medium | ||
| 3209.10 | - Based on acrylic or vinyl polymers | 16% | |
| 3209.20 | - Oil bound distemper | 16% | |
| 3209.90 | -Other | 16% | |
| 32.10 | Other paints and varnishes (including enamels, lacquers and distempers), prepared water pigments of a kind used for finishing leather | ||
| 3210.10 | - Dry distemper, including cement based water paints | 16% | |
| 3210.20 | - Water pigments of a kind used for finishing leather | 16% | |
| 3210.90 | - Other | 16% | |
| 32.11 | 3211.00 | Prepared driers | 16% |
| 32.12 | Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms (for example, balls, tablets and the like) or small packings (for example, sachets or bottles of liquid) of a kind used for domestic or laboratory purposes | ||
| 3212.10 | - Stamping foils | 16% | |
|
|
3212.20
3212.90 |
- Aluminium
paste
- Other |
16%
16% |
| 32.13 | 3213.00 | Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings | 16% |
| 32.14 | 3214.00 | Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like, but excluding primers (heading No. 32.08), varnishes (heading No. 32.09) | 16% |
| 32.15 | Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid | ||
| 3215.10 | - Writing ink | Nil | |
| 3215.90 | -Other | 16% | |
 |