chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Provisional Tax Collection Act, 1955

5 5

CHAPTER 30

PHARMACEUTICAL PRODUCTS

NOTES:

1. This Chapter does not cover:

(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV);

(b) Products designed to help stop the consumption of tobacco, such as nicotine-containing tablets, chewing gum or transdermal patches (heading 24.04);

(c) Plasters specially calcined or finely ground for use in dentistry (heading 25.20);

(d) Aqueous distillates and aqueous solutions of essential oils, suitable for medicinal use (heading 33.01);

(e) Preparations of headings 33.03 to 33.07, even if they have therapeutic or prophylactic properties;

(f) Medicated soaps and other products of heading 34.01;

(g) Plaster based products prepared for dentistry (heading 34.07);

(h) Blood albumin not prepared for therapeutic or prophyl

 Heading Subheading Description of items Import duty rate Import duty rate

 1 2 3 From SAARC countries (4) From other countries (5)
 3002.90.10 Diagnostic kits 5 5
 3002.90.90 Other 6 10
 30.03 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale. 3003.10.00 -Containing penicillins or derivatives thereof, with a penicillinic acid structure, or streptomycins or their derivatives 14 15
 3003.20.00 -Other, containing antibiotics 14 15
 -Other, containing hormones or other products of heading 29.37:
 3003.31.00 --Containing insulin 14 15
 3003.39.00 --Other 14 15
 -Other, containing alkaloids or derivatives thereof:
 3003.41.00 --Containing ephedrine or its salts 14 15
 3003.42.00 --Containing pseudoephedrine (INN) or its salts 14 15
 3003.43.00 --Containing norephedrine or its salts 14 15
 3003.49.00 --Other 14 15
 3003.60.00 -Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter 14 15
 -Other:
 3003.90.10 Homeopathic, purely Ayurvedic, Unani medicines 9 10
 3003.90.40 Including Batti, Drakshasav, Triphala, Kabjahar, Chyawanprash, Keshari Jivan, Dashmoolaristha, Ashokaristha, Kalpsundari 9 10
 3003.90.90 Other 14 15
 30.04 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale.
Provisional Tax Collection Act, 1955

3004.10.00 -Containing penicillins or derivatives thereof, with a penicillinic acid structure, or streptomycins or their derivatives 14 15
 3004.20.00 -Other, containing antibiotics 14 15
 -Other, containing hormones or other products of heading 29.37:
 3004.31.00 --Containing insulin 14 15
 3004.32.00 --Containing corticosteroid hormones, their derivatives or structural analogues 14 15
 3004.39.00 --Other 14 15
 -Other, containing alkaloids or derivatives thereof:
 3004.41.00 --Containing ephedrine or its salts 14 15
 3004.42.00 --Containing pseudoephedrine (INN) or its salts 14 15
 3004.43.00 --Containing norephedrine or its salts 14 15
 3004.49.00 --Other 14 15
 3004.50.00 -Other, containing vitamins or other products of heading 29.36 14 15
 3004.60.00 -Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter 14 15
 -Other:
 3004.90.10 Homeopathic, Ayurvedic (pure), Unani medicines 9 10
 Including Batti, Drakshasav, Triphala, Kabjahar, Chyawanprash, Keshari Jivan, Dashmoolaristha, Ashokaristha, Kalpsundari:
 3004.90.41 Batti, Drakshasav, Triphala, Kabjahar and Keshari 9 10
 3004.90.49 Chyawanprash, Dashmoolaristha, Ashokaristha, Kalpsundari, Abhayaristha, Arjunaristha, Ashwagandharistha, Mahamanjishthadi, Kharidaristha, Putajaristha, Vidangasav, Kumaryasav, Usirasav, Lohasav, Pradarsudha, Punarnavaristha, Arvindasav, Sarvataristha, Patrawngasav and similar products 9 10
 3004.90.50 Medicated balms containing menthol or camphor and similar products 9 10
 3004.90.90 Other 14 15
 30.05 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes.
 -Adhesive dressings and other articles having an adhesive layer:
 3005.10.10 Adhesive gauze 6 10
 3005.10.20 Adhesive plaster 6 10
 3005.10.30 Adhesive tape 6 10
 3005.10.90 Other 6 10
 -Other:
 3005.90.10 Medicated cotton wool 6 10
 3005.90.20 Bandages 6 10
 3005.90.30 Surgical tape 6 10
 3005.90.90 Other 6 10
 30.06 Pharmaceutical goods specified in Note 4 to this Chapter.
Provisional Tax Collection Act, 1955

Heading Subheading Description of items Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 3006.10.00 -Sterile surgical catgut (suture), similar suture materials (including sterile absorbable surgical or dental sutures) and sterile surgical tissue adhesives; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable 5 5
 3006.30.00 -Opacifying preparations for X-ray examinations; diagnostic reagents intended for administration to patients 5 5
 3006.40.00 -Dental cements and other dental fillings; bone reconstruction cements 6 10
 3006.50.00 -First-aid boxes and kits 6 10

 Heading Subheading Description of items Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 3006.60.00 -Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides Exempt Exempt
 3006.70.00 -Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments 6 10
 -Other:
 3006.91.00 --Appliances identifiable for ostomy use 6 10
 3006.92.00 --Waste pharmaceuticals 6 10
 3006.93.00 --Placebos and blinded (or double-blinded) clinical trial kits for recognised clinical trials, put up in measured doses 6 10

Chapter 31
Fertilisers

Notes:

1. This Chapter does not cover:

(a) Animal blood of heading 05.11;

(b) Separate chemically defined compounds (other than those answering to the descriptions in Note 2(a), 3(a), 4(a) or below 5); or

(c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of heading 38.24; optical elements of potassium chloride (heading 90.01). 2.
Provisional Tax Collection Act, 1955

2. Heading 31.02 applies only to the following goods, provided that they are not put up in forms or packings described in heading 31.05:

(a) Goods answering to one or other of the descriptions given below:
(1) Sodium nitrate, whether or not pure;
(2) Ammonium nitrate, whether or not pure;
(3) Double salts (whether or not pure) of ammonium sulphate and ammonium nitrate;
(4) Ammonium sulphate, whether or not pure;
(5) Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;
(6) Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;
(7) Calcium cyanamide, whether or not pure or treated with oil;
(8) Urea, whether or not pure.

(b) Fertilisers consisting of any of the goods referred to in Note (a) above mixed together.

(c) Fertilisers consisting of ammonium chloride or any of the goods referred to in Note (a) or (b) above mixed with chalk, gypsum or other inorganic non-fertilising substances.

(d) Liquid fertilisers consisting of the goods referred to in subparagraph (a)(2) or (a)(8) above, or mixtures of those goods, in an aqueous or ammoniacal solution. 3. Heading 31.03 applies only to the following goods, provided that they are not put up in forms or packings described in heading 31.05:

(a) Goods answering to one or other of the descriptions given below:
(1) Basic slag;
(2) Natural phosphates of heading 25.10, calcined or heat-treated beyond the removal of impurities;
(3) Superphosphates (single, double or triple);
(4) Calcium hydrogenorthophosphate containing not less than 0.2% by weight of fluorine, calculated on the dry anhydrous product.

(b) Fertilisers consisting of any of the goods referred to in (a) above mixed together, without regard to the limit on fluorine content.

(c) Fertilisers consisting of any of the goods referred to in (a) or (b) above, but without regard to the limit on fluorine content, mixed with chalk, gypsum or other inorganic non-fertilising substances. 4. Heading 31.04 applies only to the following goods, provided that they are not put up in forms or packings described in heading 31.05:

(a) Goods answering to one or other of the descriptions given below:
(1) Crude natural potassium salts (for example, carnallite, kainite and sylvite);
(2) Potassium chloride, whether or not pure, except as provided in Note 1(c) above;
(3) Potassium sulphate, whether or not pure;
(4) Magnesium potassium sulphate, whether or not pure.

(b) Fertilisers consisting of any of the goods referred to in (a) above mixed together. 5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, shall be classified in heading 31.05. 6.
Provisional Tax Collection Act, 1955

5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, shall be classified in heading 31.05. 6. For the purposes of heading 31.05, the term “other fertilisers” applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium. Heading Subheading Description of items Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 31.01 3101.00.00 Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by mixing or chemical treatment of animal or vegetable products. Exempt Exempt
 31.02 Mineral or chemical fertilisers, nitrogenous.
 -Urea, whether or not in aqueous solution:
 3102.10.10 Diesel Exhaust Fluid 5 5
 Other:
 3102.10.91 Technical grade 5 5
 3102.10.99 Other Exempt Exempt

 Heading Subheading Description of items Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 -Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate:
 3102.21.00 --Ammonium sulphate Exempt Exempt
 3102.29.00 --Other Exempt Exempt
 3102.30.00 -Ammonium nitrate, whether or not in aqueous solution Exempt Exempt
 3102.40.00 -Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances Exempt Exempt
 3102.50.00 -Sodium nitrate Exempt Exempt
 3102.60.00 -Double salts and mixtures of calcium nitrate and ammonium nitrate Exempt Exempt
 3102.80.00 -Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution Exempt Exempt
 3102.90.00 -Other, including mixtures not specified in the foregoing subheadings Exempt Exempt
 31.03 Mineral or chemical fertilisers, phosphate.
 -Superphosphates:
 3103.11.00 --Containing by weight 35% or more of diphosphorus pentaoxide (P2O5) Exempt Exempt
 3103.19.00 --Other Exempt Exempt
 3103.90.00 -Other Exempt Exempt

 Heading Subheading Description of items Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 31.04 Mineral or chemical fertilisers, potassic. 3104.20.00 -Potassium chloride Exempt Exempt
 3104.30.00 -Potassium sulphate Exempt Exempt
 3104.90.00 -Other Exempt Exempt
 31.05 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.
Provisional Tax Collection Act, 1955

3105.10.00 -Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg Exempt Exempt
 3105.20.00 -Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium Exempt Exempt
 3105.30.00 -Diammonium hydrogenorthophosphate (diammonium phosphate) Exempt Exempt
 3105.40.00 -Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) Exempt Exempt

 Heading Subheading Description of items Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 -Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus:
 3105.51.00 --Containing nitrates and phosphates Exempt Exempt
 3105.59.00 --Other Exempt Exempt
 3105.60.00 -Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium Exempt Exempt
 3105.90.00 -Other Exempt Exempt

Chapter 32
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

Notes:

1. This Chapter does not cover:

(a) Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a kind used as luminophores (heading 32.06), glass obtained from fused quartz or other fused silica, in the forms described in heading 32.07, and dyes and other colouring matter put up in forms or packings for retail sale, of heading 32.12);

(b) Tannates or other tannin derivatives of products of heading 29.36 to 29.39, 29.41 or 35.01 to 35.04; or

(c) Asphalt mastics or other bituminous mastics (heading 27.15). 2. Heading 32.04 includes mixtures of stabilised diazonium salts and coupling agents for the production of azo dyes. 3. Headings 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the case of heading 32.06, colouring pigments of heading 25.30 or Chapter 28, metal flakes and metal powders) of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. However, these headings do not apply to other products of heading 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15, or to pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 32.12). 4. Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution. 5. In this Chapter, the term “colouring matter” does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers. 6.
Provisional Tax Collection Act, 1955

5. In this Chapter, the term “colouring matter” does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers. 6. In heading 32.12, the term “stamping foils” means thin sheets of the following kinds, used for printing, for example, book covers or hat bands:

(a) Metal powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or

(b) Metal (including precious metal) or pigment, deposited on a supporting sheet of any material. Heading Subheading Description of items Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 32.01 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives. 3201.10.00 -Quebracho extract 5 5
 3201.20.00 -Wattle extract 5 5
 -Other:
 3201.90.10 Gambier 6 10
 3201.90.90 Other 5 5
 32.02 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning. 3202.10.00 -Synthetic organic tanning substances 5 5
 3202.90.00 -Other 5 5

 Heading Subheading Description of items Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 32.03 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations based on colouring matter of vegetable or animal origin as specified in Note 3 to this Chapter. 3203.00.10 Cutch extract 7.25 15
 3203.00.20 Food colours other than synthetic 7.25 15
 3203.00.90 Other 7.25 15
 32.04 Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined.
Provisional Tax Collection Act, 1955

Heading Subheading Description of items Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 -Synthetic organic colouring matter and preparations based thereon as specified in Note 3 to this Chapter:
 3204.11.00 --Disperse dyes and preparations based thereon 5 10
 3204.12.00 --Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon 5 10
 3204.13.00 --Basic dyes and preparations based thereon 5 10
 3204.14.00 --Direct dyes and preparations based thereon 5 10
 3204.15.00 --Vat dyes (including those usable in that state as pigments) and preparations based thereon 5 10
 3204.16.00 --Reactive dyes and preparations based thereon 5 10
 3204.17.00 --Pigments and preparations based thereon 5 10

 Heading Subheading Description of items Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 3204.18.00 --Carotenoid colouring matters and preparations based thereon 5 10
 3204.19.00 --Other, including mixtures of colouring matters of two or more of the subheadings 3204.11 to 3204.19 5 10
 3204.20.00 -Synthetic organic products of a kind used as fluorescent brightening agents 5 10
 3204.90.00 -Other 5 10
 32.05 3205.00.00 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes. 7.25 15
 32.06 Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined. Heading Subheading Description of items Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 3206.11.00 -Pigments and preparations based on titanium dioxide: --Containing 80% or more by weight of titanium dioxide calculated on the dry matter 15 15
 3206.19.00 --Other 15 15
 3206.20.00 -Pigments and preparations based on chromium compounds 15 15
 -Other colouring matter and other preparations:
 3206.41.00 --Ultramarine and preparations based thereon 15 15
 3206.42.00 --Lithopone and other pigments and preparations based on zinc sulphide 15 15
 3206.49.00 --Other 15 15
 3206.50.00 -Inorganic products of a kind used as luminophores 15 15

 Heading Subheading Description of items Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 32.07 Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes.
Provisional Tax Collection Act, 1955

3207.10.00 -Prepared pigments, prepared opacifiers, prepared colours and similar preparations 7.25 15
 3207.20.00 -Vitrifiable enamels, glazes, engobes (slips) and similar preparations 7.25 15
 3207.30.00 -Liquid lustres and similar preparations 7.25 15
 3207.40.00 -Glass frit and other glass, in the form of powder, granules or flakes 7.25 15

 Heading Subheading Description of items Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 32.08 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter. 3208.10.00 -Based on polyesters 40 40
 3208.20.00 -Based on acrylic or vinyl polymers 40 40
 3208.90.00 -Other 40 40
 32.09 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium.
 -Based on acrylic or vinyl polymers:
 3209.10.10 Acrylic emulsion 40 40
 3209.10.90 Other 40 40
 3209.90.00 -Other 40 40

 Heading Subheading Description of items Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 32.10 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather
 3210.00.10 Thermoplastic road marking material 40 40
 3210.00.90 Other 40 40
 32.11 3211.00.00 Prepared driers. 7.25 15
 32.12 Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale. 3212.10.00 -Stamping foils 6 10
 3212.90.00 -Other 6 10

 Heading Subheading Description of items Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 32.13 Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings. 3213.10.00 -Colours in sets 7.25 10
 3213.90.00 -Other 7.25 10
 32.14 Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non-refractory surfacing preparations for facades, interior walls, floors, ceilings or the like. 3214.10.00 -Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings 6 10
 3214.90.00 -Other 6 10

 Heading Subheading Description of items Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 32.15 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid.-Printing ink:3215.11.00 --Black3215.19.00 --Other3215.90.00 -Other 666 101010

Chapter 33
Essential oils and resinoids; perfumery, cosmetic or toilet preparations

Notes:

1.
Provisional Tax Collection Act, 1955

This Chapter does not cover:

(a) Natural oleoresins or vegetable extracts of heading 13.01 or 13.02;

(b) Soap and other products of heading 34.01; or

(c) Gum, wood or sulphate turpentine or other products of heading 38.05. 2. In heading 33.02, the term “odoriferous substances” applies only to substances of heading 33.01, to odoriferous constituents isolated from those substances or to synthetic aromatics. 3. Headings 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 for retail sale for such use. 4. The expression “perfumery, cosmetic or toilet preparations” in heading 33.07 applies, inter alia, to the following products: sachets; odoriferous preparations which operate by burning; 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. Heading Subheading Description of items Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 33.01 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, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils.-Essential oils of citrus fruit:3301.12.00 --Of orange3301.13.00 --Of lemon3301.19.00 --Other-Essential oils other than those of citrus fruit:3301.24.00 --Of peppermint (Mentha piperita)3301.25.00 --Of other mints3301.29.00 --Other 666666 101010101010

 Heading Subheading Description of items Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 3301.30.00 -Resinoids 6 10
 3301.90.00 -Other 6 10
 33.02 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) 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.-Of a kind used in the food or drink industries:3302.10.10 Odoriferous substances in alcoholic solutions 7.25 15
 3302.10.90 Other 7.25 15
 3302.90.00 -Other 7.25 15
 33.03 3303

5. Subject to the exclusions given below, the expression "artificial waxes and prepared waxes" mentioned in heading 34.04 applies only to the following articles:

(a) Chemically produced organic products having the character of waxes, whether or not water-soluble;

(b) Products made from mixtures of different types of waxes;

(c) Products having the character of waxes, based on one or more waxes, containing fats, resins, mineral substances or other materials.
Provisional Tax Collection Act, 1955

Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 -Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent:
 3401.11.00 --For toilet use (including medicated products) 30 30
 3401.19.00 --Other 30 30
 -Soap in other forms:
 3401.20.10 Sodium fatty acid salt (soap noodles) 15 15
 3401.20.90 Other 30 30
 3401.30.00 -Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap 30 30

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 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, other than those of heading 34.01.
 -Anionic organic surface-active agents, whether or not put up for retail sale:
 3402.31.00 --Linear alkylbenzene sulphonic acids and their salts 10 10
 3402.39.00 --Other 30 30
 -Other organic surface-active agents, whether or not put up for retail sale:
 3402.41.00 --Cationic 30 30
 3402.42.00 --Non-ionic 30 30
 3402.49.00 --Other 30 30
 -Preparations put up for retail sale:

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 3402.50.10 Detergent powder 30 30
 3402.50.90 Other 30 30
 3402.90.00 -Other 30 30
 34.03 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, other than preparations containing, as basic constituents, 70% or more by weight of petroleum oils or oils obtained from bituminous minerals.
 -Containing petroleum oils or oils obtained from bituminous minerals:
 3403.11.00 --Preparations for the treatment of textile materials, leather, furskins or other materials 6 10
 3403.19.00 --Other 7.25 15

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 -Other:
 3403.91.00 --Preparations for the treatment of textile materials, leather, furskins or other materials 7.25 15
 3403.99.00 --Other 7.25 15
 34.04 Artificial waxes and prepared waxes. 3404.20.00 -Of poly(oxyethylene) (polyethylene glycol) 6 10
 3404.90.00 -Other 6 10
 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, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 34.04.
Provisional Tax Collection Act, 1955

3405.10.00 -Polishes, creams and similar preparations for footwear or leather 15 15

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 3405.20.00 -Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork 15 15
 3405.30.00 -Polishes and similar preparations for coachwork, other than metal polishes 15 15
 3405.40.00 -Scouring pastes and powders and other scouring preparations 15 15
 3405.90.00 -Other 15 15
 34.06 3406.00.00 Candles, tapers and the like. 7.25 15

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 34.07 Modelling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or 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). 3407.00.10 Modelling pastes, including those put up for children's amusement 7.25 15
 3407.00.90 Other 7.25 15

PART 35
ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES;
GLUES; ENZYMES

Notes:
1. This Part does not cover:
(a) Yeasts (heading 21.02);
(b) Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments and other products of Part 30;
(c) Enzymes prepared for pre-tanning (heading 32.02);
(d) Enzymatic soaking or washing preparations or other products of Part 34;
(e) Hardened proteins (heading 39.13); or
(f) Gelatin products of the printing industry (Part 49). 2. For the purposes of heading 35.05, the term "dextrin" means starch degradation products (prepared by analysis of organic hydrocarbon-like substances) having a reducing sugar content, expressed as dextrose on a dry substance, not exceeding 10%. Products with a reducing sugar content exceeding 10% fall in heading 17.02. Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 35.01 Casein, caseinates and other casein derivatives; casein glues.
Provisional Tax Collection Act, 1955

Products with a reducing sugar content exceeding 10% fall in heading 17.02. Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 35.01 Casein, caseinates and other casein derivatives; casein glues. 3501.10.00 -Casein 6 10
 3501.90.00 -Other 6 10

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 35.02 Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives.
 -Egg albumin:
 3502.11.00 --Dried 6 10
 3502.19.00 --Other 6 10
 3502.20.00 -Milk albumin, including concentrates of two or more whey proteins 6 10
 3502.90.00 -Other 6 10
 35.03 3503.00.00 Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 35.01. 6 10

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 35.04 3504.00.00 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed. 6 10
 35.05 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches. 3505.10.00 -Dextrins and other modified starches 6 10
 3505.20.00 -Glues 6 10
 35.06 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg. Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 35.06 3506.10.00 -Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg 6 10
 -Other:
 3506.91.00 --Adhesives based on polymers of headings 39.01 to 39.13 or on rubber 6 10
 3506.99.00 --Other 6 10
 35.07 Enzymes; prepared enzymes not elsewhere specified or included. 3507.10.00 -Rennet and concentrates thereof 5 5
 3507.90.00 -Other 6 10

PART 36

EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS

Notes:
1. This Part does not cover separate chemically defined compounds other than those described in Note 2(a) or 2(b) below. 2.
Provisional Tax Collection Act, 1955

3507.10.00 -Rennet and concentrates thereof 5 5
 3507.90.00 -Other 6 10

PART 36

EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS

Notes:
1. This Part does not cover separate chemically defined compounds other than those described in Note 2(a) or 2(b) below. 2. The expression "articles of combustible materials" in heading 36.06 applies only to the following:
(a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; liquid fuels and similar prepared fuels, in solid or semi-solid form;
(b) Liquid or liquefied-gas fuels of a kind used for filling or refilling cigarette or similar lighters, in containers of a capacity not exceeding 300 cm3; and
(c) Resin torches, firelighters and the like. Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 36.01 3601.00.00 Propellent powders. 9.5 20
 36.02 3602.00.00 Prepared explosives, other than propellent powders. 9.5 20

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 36.03 Safety fuses; detonating cords; percussion or detonating caps; igniters; electric detonators. 3603.10.00 -Safety fuses 9.5 20
 3603.20.00 -Detonating cords 9.5 20
 3603.30.00 -Percussion caps 9.5 20
 3603.40.00 -Detonating caps 9.5 20
 3603.50.00 -Igniters 9.5 20
 3603.60.00 -Electric detonators 9.5 20
 36.04 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles. 3604.10.00 -Fireworks 9.5 20
 3604.90.00 -Other 9.5 20
 36.05 3605.00.00 Matches, other than pyrotechnic articles of heading 36.04. 30 30

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 36.06 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Part. 3606.10.00 -Liquid or liquefied-gas fuels in containers of a capacity not exceeding 300 cm3, of a kind used for filling or refilling cigarette or similar lighters 9.5 20
 3606.90.00 -Other 9.5 20

PART 37

PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS

Notes:
1. This Part does not cover waste or scrap. 2. In this Part, the word "photographic" relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive (including thermosensitive) surfaces. Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 37.01 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs.
Provisional Tax Collection Act, 1955

3701.10.00 -For X-ray 5 5
 3701.20.00 -Instant print film 6 10

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 37.02 3701.30.00 -Other plates and film, with any side exceeding 255 mm 6 10
 3701.91.00 -Other: --For colour photography (polychrome) 6 10
 3701.99.00 --Other 6 10
 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed. 3702.10.00 -For X-ray 5 5
 -Other film, without perforations, of a width not exceeding 105 mm:
 3702.31.00 --For colour photography (polychrome) 7.25 10
 3702.32.00 --Other, with silver halide emulsion 7.25 10
 3702.39.00 --Other 7.25 10
 -Other film, without perforations, of a width exceeding 105 mm:

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 3702.41.00 --Of a width exceeding 610 mm and a length exceeding 200 m, for colour photography (polychrome) 7.25 10
 3702.42.00 --Of a width exceeding 610 mm and a length exceeding 200 m, other than for colour photography 7.25 10
 3702.43.00 --Of a width exceeding 610 mm and a length not exceeding 200 m 6 10
 3702.44.00 --Of a width exceeding 105 mm but not exceeding 610 mm 7.25 10
 -Other film, for colour photography (polychrome):
 3702.52.00 --Of a width not exceeding 16 mm 7.25 10
 3702.53.00 --Of a width exceeding 16 mm but not exceeding 35 mm and a length not exceeding 30 m, for slides 7.25 10
 3702.54.00 --Of a width exceeding 16 mm but not exceeding 35 mm and a length not exceeding 30 m, other than for slides 7.25 10

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 3702.55.00 --Of a width exceeding 16 mm but not exceeding 35 mm and a length exceeding 30 m 7.25 10
 3702.56.00 --Of a width exceeding 35 mm 7.25 10
 -Other:
 3702.96.00 --Of a width not exceeding 35 mm and a length not exceeding 30 m 7.25 10
 3702.97.00 --Of a width not exceeding 35 mm and a length exceeding 30 m 7.25 10
 3702.98.00 --Of a width exceeding 35 mm 7.25 10
 37.03 Photographic paper, paperboard and textiles, sensitised, unexposed. 3703.10.00 -In rolls of a width exceeding 610 mm 7.25 10
 3703.20.00 -Other, for colour photography (polychrome) 7.25 10
 3703.90.00 -Other 7.25 10

 Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 37.04 3704.00.00 Photographic plates, film, paper, paperboard and textiles, exposed but not developed.
Provisional Tax Collection Act, 1955

5 5
 37.05 3705.00.00 Photographic plates and film, exposed and developed, other than cinematographic film. 5 5
 37.06 Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track. 3706.10.00 -Of a width of 35 mm or more 1 1
 3706.90.00 -Other 1 1
 37.07 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use. Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 3707.10.00 -Sensitising emulsions 5 5
 -Other:
 3707.90.10 Toner powder 5 5
 3707.90.90 Other 5 5

Note:

(a) For temporary importation of exposed and developed cinematographic film, the following procedures and rules shall apply:

(1) The importer shall deposit an amount calculated according to the duty rate of heading 37.06.

(2) If the film is not permitted for exhibition by the Censor Board and the film has to be sent back, 10% of the deposited amount shall be deducted and the balance refunded. If the Censor Board permits the exhibition of the said film, the entire amount shall be forfeited.

(3) If the cinema hall owner or importer does not give notice of rejection of the film within three days of the deposit, the deposit shall be forfeited. Even if such film is not shown in the cinema hall, the duty shall not be refunded.

(b) On the import of unexposed cinematographic film imported by the film industry, instead of the duty leviable under the relevant subheading of heading 37.02, only Rs. 15/- per metre shall be charged. PART 38

MISCELLANEOUS CHEMICAL PRODUCTS

Notes:

1.
Provisional Tax Collection Act, 1955

15/- per metre shall be charged. PART 38

MISCELLANEOUS CHEMICAL PRODUCTS

Notes:

1. This Part does not cover:

(a) Separate chemically defined elements or compounds, except the following:

(1) Artificial graphite (heading 38.01);

(2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products, plant-growth regulators, disinfectants and similar products, put up as described in heading 38.08;

(3) Products put up as charges for fire-extinguishers or as charges for fire-extinguishing grenades (heading 38.13);

(4) Certified reference materials specified in Note 2 below;

(5) Products specified in Note 3(a) or 3(c) below.

(b) Mixtures of chemicals with foodstuffs or other substances of nutritional value, of a kind used in the preparation of human foodstuffs (generally heading 21.06);

(c) Products of heading 24.04;

(d) Slag, ash and residues (other than sewage sludge) meeting the requirements of Note 3(a) or 3(b) of Part 26 (heading 26.20), containing metals, arsenic or their compounds;

(e) Medicaments (heading 30.03 or 30.04); or

(f) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 26.20), spent catalysts of a kind used principally for the recovery of precious metals (heading 71.12), or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Chapters 14 or 15). 2. (a) For the purposes of heading 38.22, "certified reference materials" means reference materials which are accompanied by a certificate that indicates the values of the certified properties, the methods used to determine those values, and the degree of certainty associated with each value, and which are suitable for analytical, calibrating or referencing purposes.

(b) For the classification of certified reference materials, heading 38.22 shall take precedence over any other heading in this Schedule, except for products of Part 28 or 29. 3. The following articles fall in heading 38.24 and shall not be classified in any other heading of this Schedule:

(a) Cultured crystals (other than optical elements) of magnesium oxide or of halides of alkali or alkaline-earth metals, weighing not less than 2.5 g each;

(b) Fusel oil; Dippel's oil;

(c) Ink removers put up in packings for retail sale;

(d) Stencil correctors, other correcting fluids and correcting tapes (other than those of heading 96.12), put up in packings for retail sale; and

(e) Ceramic firing testers, fusible (e.g., Seger cones). 4. Throughout this Schedule, "municipal waste" means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains plastics, rubber, wood, paper, textiles, glass, metals, food items, broken furniture and other damaged or discarded articles.
Provisional Tax Collection Act, 1955

2. Subheadings 3808.61 to 3808.69 cover only goods of heading 38.08 containing one or more of the following substances: alpha-cypermethrin (ISO), bendiocarb (ISO), bifenthrin (ISO), chlorfenapyr (ISO), cyfluthrin (ISO), deltamethrin (INN, ISO), etofenprox (INN), fenitrothion (ISO), lambda-cyhalothrin (ISO), malathion (ISO), pirimiphos-methyl (ISO) or propoxur (ISO). 3. Subheadings 3824.81 to 3824.89 cover only mixtures and preparations containing one or more of the following substances: oxirane (ethylene oxide), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs), tris(2,3-dibromopropyl) phosphate, aldrin (ISO), camphachlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO), mirex (ISO), 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN), pentachlorobenzene (ISO), hexachlorobenzene (ISO), perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, perfluorooctane sulphonyl fluoride, or tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers; short-chain chlorinated paraffins. Short-chain chlorinated paraffins are mixtures of compounds with the formula CxH(x-y+2)Cly where x=10-13 and y=1-13, with a chlorination degree of more than 48% by weight. 4. For the purposes of subheadings 3825.41 and 3825.49, "waste organic solvents" means such wastes containing mainly organic solvents, whether or not intended for recovery of the solvents, which are no longer suitable for use in their existing form as primary products. Heading Subheading Description of goods Import duty rate Import duty rate

 From SAARC countries From other countries
 1 2 3 4 5
 38.01 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. 3801.10.00 -Artificial graphite 5 5
 3801.20.00 -Colloidal or semi-colloidal graphite 5 5
 3801.30.00 -Carbonaceous pastes for electrodes and similar pastes for furnace linings 6 10
 3801.90.00 -Other 6 10
 38.02 Activated carbon; activated natural mineral products; animal black, including spent animal black. 3802.10.00 -Activated carbon 5 5
 3802.90.00 -Other 5 5
 38.03 3803.00.00 Tall oil, whether or not refined. 5 5
 38.04 3804.00.00 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 38.03. 5 5
 38.05 Gum, wood or sulphate turpentine oils and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent. 3805.10.00 -Gum, wood or sulphate turpentine oils 6 10
 3805.90.00 -Other 6 10
 38.06 Rosin and resin acids and their derivatives; rosin spirit and rosin oils; run gums.