Notes:
1. This Chapter does not cover
:
(2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in Heading No. 38.08.
(3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading No. 38.13);
(4) Products specified in Note 3(a) or 3(c) below.
(c) Medicaments (heading No. 30.03).
3. Heading No. 38.24 includes the
following goods which are not to be classified in any other heading of this
Schedule :
(b) Fusel oil; Dippel's oil;
(c) Ink removers put up in packings for retail sale;
(d) Stencil correctors and other correcting fluids; and
(e) Ceramic firing testers, fusible (for example, Seger cones).
For the purposes of this Note, "Alcohol", "Opium", "Indian Hemp", "Narcotic drugs" and "Narcotics" have the meanings assigned to them in section 2 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955).
5. In relation to products of this Chapter (other than
products of heading No. 38.08), 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) |
| 38.01 | 3801.00 | Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures | 16% |
| 38.02 | 3802.00 | Activated carbon; activated natural mineral products; animal black, including spent animal black | 16% |
| 38.03 | 3803.00 | Tall oil, whether or not refined | 16% |
| 38.04 | 3804.00 | Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading No. 38.03 | 16% |
| 38.05 | Gum, wood or sulphate turpentine and other turpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude paracymene; pine oil containing alphaterpineol as the main constituent | ||
| - Turpentine oil: | |||
| 3805.11 | -- In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power | 16% | |
| 3805.19 | --Other | Nil | |
| 3805.90 | - Other | 16% | |
| 38.06 | Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums | ||
| - Rosin: | |||
| 3806.11 | -- In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power | 16% | |
| 3806.19 | -- Other | Nil | |
| 3806.20 | - Easter gums | 16% | |
| 3806.30 | - Run gums | 16% | |
| 3806.90 | - Other | 16% | |
| 38.07 | 3807.00 | Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch | 16% |
| 38.08 | Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers) | ||
| 3808.10 | - Insecticides, fungicides, herbicides, weedicides and pesticides | 16% | |
| 3808.20 | - Plant growth regulators | 16% | |
| 3808.90 | -Other | 16% | |
| 38.09 | 3809.00 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included | 16% |
| 38.10 | 3810.00 | Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods | 16% |
| 38.11 | 3811.00 | Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils | 16% |
| 38.12 | 3812.00 | Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics | 16% |
| 38.13 | 3813.00 | Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades | 16% |
| 38.14 | 3814.00 | Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers | 16% |
| 38.15 | 3815.00 | Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included | 16% |
| 38.16 | 3816.00 | Refractory cements, mortars, concretes and similar compositions, other than products of heading No. 38.01 | 16% |
| 38.17 | 3817.00 | Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading No. 27.07 or 29.02 | 16% |
| 38.18 | Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics | ||
| - Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms: | |||
| 3818.11 | -- Of silicon | 16% | |
| 3818.19 | -- Of other chemical elements | 16% | |
| 3818.90 | - Other | 16% | |
| 38.19 | 3819.00 | Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals | 16% |
| 38.20 | 3820.00 | Anti-freezing preparations and prepared de-icing fluids | 16% |
| 38.21 | 3821.00 | Prepared culture media for development of micro-organisms | 16% |
| 38.22 | 3822.00 | Diagnostic or laboratory reagents on a backing and prepared diagnostic or laboratory reagents whether or not on a backing, other than those of Chapter 30 | 16% |
| 38.23 | 3823.00 | Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols | 16% |
| 38.24 | Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; Residual products of the chemical or allied industries, not elsewhere specified or included | ||
| 3824.10 | - Phosphogypsum | 16% | |
| 3824.20 | - Ready mix concrete | Nil | |
| 3824.90 | - Other | 16% |
 |