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. 36.06 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;
(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 300cm3 and
(c) Resin torches, firelighters and the like.
3. For the purposes of
Heading No. 36.05, '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 No. |
Sub-heading No. |
Description of goods |
Rate of duty |
| (1) |
(2) |
(3) |
(4) |
| 36.01 |
3601.00 |
Propellent Powders |
16% |
| 36.02 |
3602.00 |
Prepared explosives, other than propellent powders |
16% |
| 36.03 |
3603.00 |
Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators |
16% |
| 36.04 |
Fireworks, signalling flares, rain rockets, FOG signals and other pyrotechnic articles |
||
| 3604.10 |
- Fireworks |
16% |
|
| 3604.90 |
-Other |
16% |
|
| 36.05 |
Matches, other than pyrotechnic articles of Heading No. 36.04 |
Rs. 1.30 for every 1000 matches or fraction thereof |
|
| 3605.10 |
- Bengal Lights |
16% |
|
| 3605.90 |
- Others |
Rs. 1.30 for every 1000 matches or fraction thereof. |
|
| 36.06 |
3606.00 |
Ferro-cerium and other pyrophoric alloys in all forms; Articles of combustible materials as specified in Note 2 to this Chapter |
16% |
 |