Chapter-33 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS

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CHAPTER 33
ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS

Notes:

1. This Chapter does not cover:

(a) Natural oleoresins or vegetable extracts of heading No. 13.01;

(b) Soap or other products of heading No. 34.01;

(d) 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 33.07 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; 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'.

5. Heading No. 33.04 applies, inter alia, to the following products: beauty creams, vanishing creams, cold creams, make-up creams, cleansing creams, skinfoods, skin tonics, face powders, baby powders, toilet powders, talcum powders and grease paints, lipsticks, eye shadow and eyebrow pencils, nail polishes and varnishes, cuticle removers and other preparations for use in manicure or chiropody and barrier creams to give protection against skin irritants.

6. Heading No. 33.05 applies, inter alia, to the following products; brilliantines, perfumed hair oils, hair lotions, pomades and creams; hair dyes (in whatever form), shampoos, whether or not containing soap or organic surface active agents.

7. The expression "odoriferous substances" in heading No. 33.02 refers only to the substances of heading No, 33.01, to odoriferous constituents isolated from those substances or to synthetic aromatics.

Heading No.	Sub-heading No.	Description of goods	Rate of duty
(1)	(2)	(3)	(4)
33.01	3301.00	Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins concentrates of essential oils; in fats, in fixed oils, in waxes or the like; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils	16%
33.02		Mixtures of odoriferous substances and mixtures with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages
	3302.10	- Of a kind used in the food or beverage industry	16%
	3302.90	- Other	16%
33.03	3303.00	Perfumes and toilet waters, not containing the substances specified in Note 1(d) to this Chapter	16%
33.04	3304.00	Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen and suntan preparations; manicure or pedicure preparations	16%
33.05		Preparations for use on the hair
	3305.10	- Perfumed hair oils	16%
		- Other:
	3305.91	-- Hair fixer	16%
	3305.99	-- Other	16%
33.06		Preparations for oral or dental hygiene, including dentifrices (for example, tooth paste and tooth powder) and denture fixative pastes and powders
3306.10		- Tooth powder and tooth paste	16%
3306.90		-Other	16%
33.07		Pre-shave, shaving or after-shave preparations (not containing substances specified in Note 1(d) to this Chapter), personal deodorants, bath preparations, depilatories and other perfumery, cosmetics or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties
	3307.10	- Pre-shave, shaving or after-shave preparations	16%
	3307.20	- Personal deodorants and anti-perspirants	16%
		- Perfumed bath salts and other bath preparations :
	3307.31 -	Bath oil (thailam)	16%
	3307.39 -	Other	16%
		- Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites
	3307.41	-- 'Agarbatti', 'Dhoop' and similar preparations, in whatever form	Nil
	3307.49	-- Other	16%
	3307.50	- Sterile contact lens care solution	16%
	3307.60	- Kumkum (including sticker kumkum), kajal, sindur/ alta or mahavar	Nil
	3307.90	-Other	16%