Eximkey - India Export Import Policy 2004 2013 Exim Policy
Excise Excise Duty Chapter Notes Chapter Note 28
Chapter 28

(Section VI:- Products of the Chemicals or allied industries)

INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVEELEMENTS OR OF ISOTOPES

Notes:

1. Except where the context otherwise requires, the headings of this Chapter apply only to:
    (a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities;

    (b) The products mentioned in (a) above dissolved in water;

    (c) The products mentioned in (a) 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;

    (d) The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;

    (e) The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance 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.
2. In addition to dithionites and sulphoxylates, stabilised with organic substances (heading No. 28.31), carbonates and peroxocarbonates of inorganic bases (heading No. 28.36), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading No. 28.37), fulminates, cyanates and thiocyanates, of inorganic bases (heading No. 28.38), organic products included in heading Nos. 28.43 to 28.46 and carbides (heading No. 28.49), only the following compounds of carbon are to be classified in this Chapter:
    (a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading No. 28.11);

    (b) Halide oxides of carbon (heading No. 28.12);

    (c) Carbon disulphide (heading No. 28.13);

    (d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates), and other complex cyanates, of inorganic bases (heading No. 28.42);

    (e) Hydrogen peroxide, solidified with urea (heading No. 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading No. 28.51) other than calcium cyanamide, whether or not pure (Chapter 31).
3. Subject to the provisions of Note 1 to Section VI, this Chapter does not cover:
    (a) Sodium chloride or magnesium oxide, whether or not pure or other products of Section V;

    (b) Organo-inorganic compounds other than mentioned in Note 2 above;

    (c) Products mentioned in Note 2,3,4 or 5 to Chapter 31;

    (d) Inorganic products of a kind used as Luminophores, of heading No. 32.06;

    (e) Artificial graphite (heading No. 38.01); products put up as charges for fire extinguishers or put up in fire-extinguishing grenades, of heading No. 38.13, ink removers put up in packings for retail sale, of heading No. 38.24; cultured crystals (other than optical elements) weighing not less than 2.5 g. each, of the halides of the alkali or alkaline-earth metals, of heading No. 38.24;

    (f) Precious or semi-precious stones (natural, synthetic or re-constructed) or dust or powder of such stones or precious metals or precious metals alloys of Chapter 71;

    (g) The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or

    (h) Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading No. 90.01).
4. Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metal acid of sub-Chapter IV are to be classified in heading No. 28.11.

5. Heading Nos. 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts.

Except where the context otherwise requires, double or complex salts are to be classified in heading No. 28.42.

6. Heading No. 28.44 applies only to :
    (a) Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an atomic number greater than, 84;

    (b) Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together;

    (c) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;

    (d) Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74Bq/g (0.002 ci/g)

    (e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors;

    (f) Radioactive residues whether or not usable. The term "isotope", for the purposes of this Note and of the wording of heading Nos 28.44 and 28.45, refers to :

      - individual nuclides, excluding, however, those existing in nature in the ; monoisotopic state;

      - mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified.
7. Heading No. 28.48 includes copper phosphide (phosphor copper) containing more than 15 per cent by weight of phosphorus.

8. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading No. 38.18.

9. "Normal pressure" in sub-heading Nos. 2804.11, 2804.12 and 2804.13 means the pressure equivalent to 760 millimetres of Mercury.

10. In relation to products of this Chapter, 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".

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