Chapter 36
(Section VI:- Products of the Chemicals or allied industries)

Notes:

1. This Chapter does not cover separate chemically defined compounds other than those described in Note 2 (a) or 2 (b) below:

2. Articles of combustible materials in Heading No. 36.06 applies only to :
(a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol and similar prepared fuels, in solid or semi-solid form;
(b) Liquid or liquefied-gas fuels in containers of a kind used for filling or re-filling cigarette or similar lighters and of a capacity not exceeding 300 cm3; and
(c) Resin torches, firelighters and the like.

3. For the purposes of Heading No. 36.05, match includes a firework in the form of a match; and, where a match stick has more heads than one capable of being ignited by striking, each such head should be deemed to be a match.