CHAPTER 34 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, DENTAL WAXES AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER

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CHAPTER 34

SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, DENTAL 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);

(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 20°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 4.5 x 10 ^-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 denned 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.

The heading does not apply to:

(i) Products of Chapter 15 and heading No. 34.02 even if having a waxy character;

(ii) Unmixed animal waxes and unmixed vegetable waxes, whether or not refined or 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.

6. 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)
34.01		Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent
		- Soap in any form:
	3401.11	-- Soap, other than for toilet use, whether or not containing medicament or disinfectant	16%
	3401.12	-- Soap, in or in relation to the manufacture of which, no process has been carried on with the aid of power or of steam	Nil
	3401.13	-- Laundry soaps produced by a factory owned by the Khadi and Village Industries Commission or any organisation approved by the said commission for the purpose of manufacture of such soaps	Nil
	3401.19	-- Other	16%
	3401.20	- Organic surface-active products and preparations for use as soap in the form of bars, cakes, moulded pieces or shapes	16%
	3401.30	- Paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent	16%
34.02		Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap
	3402.10	- Sulphonated caster oil, fish oil or sperm oil	Nil
	3402.90	- Other	16%
34.03		Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals
	3403.10	- Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations based on lubricants)	16%
	3403.90	- Other	16%
34.04	3404.00	Artificial waxes and prepared waxes	16%
34.05		Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal; scouring pastes and powders and similar preparations (whether or 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 preparations for footwear or leather	16%
	3405.20	- Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork	16%
	3405.30	- Polishes and similar preparations for coachwork, other than metal polishes	16%
	3405.40	- Scouring pastes and powders and other scouring preparations	16%
	3405.90	-Other	16%
34.06		Candles, tapers and the like
	3406.10	-Candles	16%
	3406.90	- Other	16%
34.07	3407.00	Modelling pastes, including those put up for children's amusement; preparations known as 'dental wax' or as 'dental 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)	16%