Provisional Tax Collection Act, 1955

Municipal waste generally contains plastics, rubber, wood, paper, textiles, glass, metals, food items, broken furniture and other damaged or discarded articles. However, the term "municipal waste" does not include:-

(a) Individual materials or articles separated from waste, for example, waste of plastics, rubber, wood, paper, textiles, glass or metals, electrical and electronic waste and scrap (including spent batteries) which fall in their appropriate headings of this Schedule;

(b) Industrial waste;

(c) Waste pharmaceuticals as defined in Note 4(j) of Part 30; or

(d) Clinical wastes as defined in Note 6(a) below. 5. For the purposes of heading 38.25, "sewage sludge" means sludge arising from urban effluent treatment plants and includes pre-treatment waste, scum and unstabilised sludge. It does not include sludge which is suitable for use as fertiliser (Part 31). 6. For the purposes of heading 38.25, the expression "other wastes" applies to the following:

(a) Clinical wastes, i.e., contaminated wastes arising from medical research, diagnosis, treatment or other medical, surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled dressings, used gloves and used syringes);

(b) Waste organic solvents;

(c) Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids; and

(d) Other wastes from chemical or allied industries. However, the expression "other wastes" does not include wastes mainly containing petroleum oils or oils obtained from bituminous minerals (heading 27.10). 7. For the purposes of heading 38.26, "biodiesel" means mono-alkyl esters of fatty acids of a kind used as fuel, derived from animal, vegetable or microbial fats and oils, whether or not used. Subheading Notes:

1. Subheadings 3808.52 and 3808.59 cover only goods of heading 38.08 containing one or more of the following substances: alachlor (ISO); aldicarb (ISO); aldrin (ISO); azinphos-methyl (ISO); binapacryl (ISO); camphachlor (ISO) (toxaphene); captafol (ISO); carbofuran (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); 4,6-dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or esters; endosulfan (ISO); ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion); pentachlorophenol (ISO), its salts or esters; perfluorooctane sulphonic acid and its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or esters; tributyltin compounds; trichlorfon (ISO). 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.