THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975
SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
Notes :
1. (A) Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of this Schedule.
(B) Subject to paragraph (A) above, goods answering to a description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this Section.
2. Subject to Note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of this Schedule.
3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:-
(a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
(b) presented together; and
(c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.
4. Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to heading 3827, then it is classifiable in a heading that references the product by name or function and not under heading 3827.
CHAPTER - 29
Organic chemicals
1. Except where the context otherwise requires, the headings of this Chapter apply only to :-
(a) separate chemically defined organic compounds, whether or not containing impurities;
(b) mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);
(c) the products of headings 2936 to 2939 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 2940, or the products of heading 2941, whether or not chemically defined;
(d) the products mentioned in (a), (b) or (c) above dissolved in water;
(e) the products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;
(f) the products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;
(g) the products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance or an emetic added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use;
(h) the following products, diluted to standard strengths, for the production of azo dye: diazonium salts, couplers used for these salts and diazotisable amines and their salts.
2. This Chapter does not cover :-
(a) goods of heading 1504 or crude glycerol of heading 1520;
(b) ethyl alcohol (heading 2207 or 2208);
(c) methane or propane (heading 2711);
(d) the compounds of carbon mentioned in Note 2 to Chapter 28;
(e) Immunological products of heading 3002;
(f) urea (heading 3102 or 3105);
(g) colouring matter of vegetable or animal origin (heading 3203), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading 3204) or dyes or other colouring matter put up in forms or packings for retail sale (heading 3212);
(h) enzymes (heading 3507);
(ij) metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels or 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 300 cm3 (heading 3606);
(k) products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 3813; ink removers put up in packing for retail sale, of heading 3824; or
(l) optical elements, for example, of ethylenediamine tartrate (heading 9001).
3. Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order.
4. In headings 2904 to 2906, 2908 to 2911 and 2913 to 2920, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.
Nitro or nitroso groups are not to be taken as "nitrogen-functions" for the purposes of heading 2929.
For the purposes of headings 2911, 2912, 2914, 2918 and 2922, "oxygen function", the characteristic organic oxygen-containing group of those respective headings, is restricted to the oxygen-functions referred to in headings 2905 to 2920.
5. (A) The esters of acid-function organic compounds of Sub-Chapters I to VII with organic compounds of these Sub-Chapters are to be classified with that compound which is classified in the heading which occurs last in numerical order in these Sub-Chapters.
(B) Esters of ethyl alcohol with acid-function organic compounds of Sub-Chapters I to VII are to be classified in the same heading as the corresponding acid-function compounds.
(C) Subject to Note 1 to Section VI and Note 2 to Chapter 28 :
(1) inorganic salts of organic compounds such as acid-, phenol-or enol-function compounds or organic bases, of Sub-Chapters I to X or heading 2942, are to be classified in the heading appropriate to the organic compound;
(2) salts formed between organic compounds of Sub-Chapters I to X or heading 2942 are to be classified in the heading appropriate to the base or to the acid (including phenol- or enol- function compounds) from which they are formed, whichever occurs last in numerical order in the Chapter.
(3) co-ordination compounds, other than products classifiable in Sub-Chapter XI or heading 2941, are to be classified in the heading which occurs last in numerical order in Chapter 29, among those appropriate to the fragments formed by "cleaving" of all metal bonds, other than metal-carbon bonds.
(D) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading 2905).
(E) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.
6. The compounds of headings 2930 and 2931 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic, or lead) directly linked to carbon atoms.
Heading 2930 (organo-sulphur compounds) and heading 2931 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives).
7. Headings 2932, 2933 and 2934 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids or imides of polybasic acids.
These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed.
8. For the purpose of heading 2937 :-
(a) the term "hormones" includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones);
(b) the expression "used primarily as hormones" applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading.
Sub-heading Note :
1. Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same sub-heading as that compound (or group of compounds) provided that they are not more specially covered by any other sub-heading and that there is no residual sub-heading named "other" in the series of sub-headings concerned.
2. Note 3 to this Chapter shall not be applicable to the sub-heading of this Chapter.
Provisional Safeguard Duty on Phthalic anchydride under Heading No.2917.
[Notfn. No. 9/ 09-Cus., dated 29.1.2009]
Whereas, in the matter of import of Phthalic anhydride, falling under tariff item 2917 35 00 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Act), the Director General (Safeguard), in preliminary findings vide number G.S.R.3 (E), dated the 1st January, 2009, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 1st January, 2009, had come to the conclusion that increased imports of Phthalic anhydride into India had caused and threatened to cause further serious injury to the domestic producers of Phthalic anhydride and it necessitates to impose provisional safeguard duty on imports of Phthalic anhydride into India;
Now, therefore, in exercise of the powers conferred by sub-section (2) of section 8B of the said Act, read with rules 10 and 14 of the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997, the Central Government after considering the said findings of the Director General (Safeguards), hereby imposes on Phthalic anhydride, falling under tariff item 2917 35 00 of the First Schedule to the said Act, when imported into India, a safeguard duty at the rate of 25 % ad valorem.
2. Nothing contained in this notification shall apply to imports of Phthalic anhydride from countries notified as developing countries under clause (a) of sub-section (6) of section 8B of the said Act, other than Pakistan, Indonesia and Thailand.
3. The safeguard duty imposed under this notification shall be effective upto and inclusive of the 16th August, 2009 (unless revoked, superseded or amended earlier).
Final Safeguard Duty on Phthalic Anhydride under Heading No.2917.
[Notfn. No.75/09-Cus., dated 30.6.2009]
Whereas, in the matter of import of Phthalic anhydride (hereinafter referred as the subject goods), falling under tariff item 2917 35 00 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Act), the Director General (Safeguard), in preliminary findings vide number G.S.R.3 (E), dated the 1 sl January, 2009, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 1 Sl January, 2009, had come to the conclusion that increased imports of Phthalic anhydride into India had caused and threatened to cause further serious injury to the domestic producers of Phthalic anhydride and it had necessitated for imposition of provisional safeguard duty on imports of Phthalic anhydride into India;
And whereas. on the basis of the aforesaid findings of the Director General (Safeguard), the Central Government had imposed provisional safeguard duty on imports of the subject goods vide notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 9/2009-Customs, dated the 29th January. 2009. published in the Gazette of India vide number G.S.R.55(E). dated the 29th January, 2009;
And whereas, the Director General (Safeguard) in its final findings vide number G.S.R. 366(E), dated the 28th May. 2009. published in the Gazette of India. Extraordinary, Part II, Section 3, Sub-section (i), dated the 28th May_ 2009 has come to the conclusion that increased imports of Phthalic anhydride into India has caused and threatened to cause further serious injury to the domestic producers of Phthalic anhydride and it necessitates to impose provisional safeguard duty on imports of Phthalic anhydride into India, and has recommended the imposition of safeguard duty on imports of the subject goods into India;
Now, therefore, in exercise of the powers conferred by sub-section (1) of section 8B of the said Act, read with rules 12 and 14 of the Customs Tariff (Identification and anhydride, falling under tariff item 2917 35 00 of the First Schedule to the said Act. when imported into India, a safeguard duty at the rate of -
(a) 25% ad valorem. when imported from the 29th day of January, 2009 to 30th day of June, 2009 (both days inclusive): and
(b) 15% ad'valorem, when impohed from the 1st day of July. 2009 to 31st day of December, 2009 (both days inclusive)
2. Nothing contained in this notification shall apply to imports of Phthalic anhydride from countries notified as developing countries notified as developing countries under clause (a) of sub-section (6) of section 8B of the said Act, other than Pakistan, Indonesia and Thailand.
Final Safeguard Duty on Phthalic Anhydride under Chapter 29.
[Notfn. No.1/12-Cus.,(SG), dated 17.1.2012]
Whereas, in the matter of import of Phthalic anhydride, falling under tariff item 29173500 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Act), the Director General (Safeguard), in preliminary findings published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 719 (E), dated the 23rd September, 2011, had come to the conclusion that increased imports of Phthalic anhydride into India had caused and threatened to cause further serious injury to the domestic producers of Phthalic anhydride and it necessitates to impose provisional safeguard duty on imports of Phthalic anhydride into India;
Now, therefore, in exercise of the powers conferred by sub-section (2) of section 8B of the said Act, read with rules 10 and 14 of the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997, the Central Government after considering the said findings of the Director General (Safeguards), hereby imposes on Phthalic anhydride, falling under tariff item 2917 35 00 of the First Schedule to the said Act, when imported into India, a safeguard duty at the rate of 10% ad valorem.
2. The safeguard duty imposed under this notification shall be effective for a period of 180 days (unless revoked, superseded or amended earlier) from the publication of this notification in the Official Gazette.
Safeguard Duty on Import of Saturated Fatty Alcohols with carbon chain length of C8,C10,C12,C14,C16, and C18.
[Notfn. No.3/14-Cus.,(SG), dated 28.8.2014]
Whereas, in the matter of import of "Saturated Fatty Alcohols with carbon chain length of C8,C10,C12,C14,C16, and C18 including single, blends and unblended (not including branched isomers) which includes blends of a combination of carbon chain lengths, C12-C14, C12-C16, C12-C 18,C16-18 and C14-C16 (commonly categorized as C12-C14)" (hereinafter referred to as the subject goods), falling under sub-heading 2905 17 or 3823 70 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), the Director General (Safeguard), in his preliminary findings, published vide number G.S.R. 357 (E), dated the 26th May, 2014, in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 26th May, 2014, has come to the conclusion that increased imports of subject goods into India has caused and threatened to cause further serious injury to the domestic producers of subject goods, necessitating the imposition of safeguard duty on imports of subject goods into India, and accordingly has recommended the imposition of provisional safeguard duty on imports of the subject goods into India;
Now, therefore, in exercise of the powers conferred by sub-section (2) of section 8B of the said Customs Tariff Act, read with rules 10 and 14 of the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997, the Central Government after considering the said findings of the Director General (Safeguards), hereby imposes on subject goods falling under sub-heading 2905 17 or 3823 70 of the First Schedule to the Customs Tariff Act, when imported into India, a provisional safeguard duty at the rate of twenty per cent. ad valorem.
2. Nothing contained in this notification shall apply to imports of subject goods from countries notified as developing countries under clause (a) of sub-section (6) of section 8B of the Customs Tariff Act, other than Malaysia, Thailand and Indonesia.
3. The safeguard duty imposed under this notification shall be effective for a period of two hundred days (unless revoked, superseded or amended earlier) from the date of publication of this notification in the Official Gazette.
Safeguard Duty on Import of Sodium Citrate.
[Notfn. No.4/14-Cus.,(SG), dated 31.12.2014]
Whereas, in the matter of import of Sodium Citrate (hereinafter referred to as the subject goods), falling under tariff item 2918 15 20 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), the Director General (Safeguard), in his final findings, published vide number G.S.R. 663 (E), dated the 16th September, 2014, in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), has come to the conclusion that increased imports of Sodium Citrate into India has caused and threatened to cause further serious injury to the domestic producers of Sodium Citrate, necessitating the imposition of safeguard duty on imports of Sodium Citrate into India, and accordingly has recommended the imposition of safeguard duty on imports of the subject goods into India.
Now, therefore, in exercise of the powers conferred by sub-section (1) of section 8B of the Customs Tariff Act,read with rules 12, 14 and 17 of the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997, the Central Government after considering the aforesaid findings of the Director General (Safeguards), hereby imposes on Sodium Citrate falling under tariff item 2918 15 20 of the First Schedule to the Customs Tariff Act, when imported into India, a safeguard duty at the following rate, namely:-
(a) thirty per cent. ad valorem when imported during the period from 31st December, 2014 to 30th December, 2015 (both days inclusive);
(b) twenty per cent. ad valorem, when imported during the period from 31st December, 2015 to 30th December, 2016 (both days inclusive); and
(c) ten per cent. ad valorem, when imported during the period from 31st December, 2016 to 30th December, 2017 (both days inclusive).
2. Nothing contained in this notification shall apply to imports of Sodium Citrate from countries notified as developing countries under clause (a) of sub-section (6) of section 8B of the Customs Tariff Act, other than the People's Republic of China.