Chapter 32(Section VI:- Products of the Chemicals or allied industries)Notes:1. This Chapter does not cover:
(a)Separate chemically defined elements compounds [except those falling within heading No. 32.03 or 32.04], inorganic products of a kind used as luminophores (heading No. 32.06) quartz or other fused silica in the forms and also dyes or other colouring matter (heading No. 32.12);
(b)Tannates and other tannin derivatives of products falling within Chapter 29 or Chapter 35; or
(C)Mastics of asphalt and bituminous mastics (Chapter 27).
2. Heading Nos. 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the case of pigments of heading No. 32.06, colouring pigments of heading No. 25.05 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. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading No. 32.12), or to other preparations of heading No. 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15.
3. In relation to products of heading No. 32.06, labelling or re-labelling of containers and re-packing from bulk packs to retail packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to manufacture.
4. Heading No. 32.08 includes solutions (other than collodions) consisting of any of the products specified in heading Nos. 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50 per cent of the weight of the solution.
5.The stamping foils in heading No. 32.12 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:
(a) Metallic 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.
6. The colouring matter in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.
7. In relation to synthetic organic dyes (including pigment dyes) of heading No. 32.04, conversion of unformulated, unstandardised or unprepared forms (for example, wet cakes) of such dyes by: -
(a) reduction in particle size,
(b) addition of dispersing agents or diluents, or
(c) adoption of any other treatment,into their formulated, standardised or prepared forms ready for use in the process of dyeing shall amount to "manufacture".
8. Heading No. 32.04 includes mixtures of stabilized diazonium salts and, couples for the production of azo dyes.