Chapter 38(Section VI:- Products of the Chemicals or allied industries)Notes:1. This Chapter does not cover :
(a) Separate chemically defined elements or compounds with the exceF tion of the following :
(1) Artificial graphite (heading No. 38.01);
(2) Insecticides, rodehticides, fungicides, herbicides, anti-sproutin products and plant-growth regulators, disinfectants and simil, products, put up as described in Heading No. 38.08.
(3) Products put up as charges for fire-extinguishers or put up i fire-extinguishing grenades (heading No. 38.13);
(4) Products specified in Note 3(a) or 3(c) below.
(b) Mixtures of chemicals with foodstuffs or other substances with nutr tive value, of a kind used in the preparation of human foodstuffs (gel erally heading No. 21,07).
(c) Medicaments (heading No. 30.03).
2. In relation to products of heading No. 38.08, addition of chemicals another ingredients like inert carriers or solvents, surface active dispersing an stabilising agents, emulsifiers, wetting and dispersing agents, deodorant, maskin agent, attractants and feeding stimulants to pesticidal chemicals in concentrate form, labelling or relabelling of containers intended for consumers and repackin from bulk pack to retail packs or the adoption of any other treatment to render tl1 product marketable to the consumer shall amount to manufacture.
3. Heading No. 38.24 includes the following goods which are not to 1: classified in any other heading of this Schedule :
(a) Cultured crystals (other than optical elements) weighing not less than 2.5 g. each, of magnesium oxide or of the halides of the alkali or alkalir earth metals;
(b) Fusel oil; Dippels oil;
(c) Ink removers put up in packings for retail sale;
(d) Stencil correctors and other correcting fluids; and
(e) Ceramic firing testers, fusible (for example, Seger cones).
4. This Chapter does not cover products containing alcohol, opium, India hemp or other narcotic drugs.For the purposes of this Note, "Alcohol", "Opium", "Indian Hemp "Narcotic drugs" and "Narcotics" have the meanings assigned to them in section of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955).
5. In relation to products of this Chapter (other than products of headin No. 38.08), labelling or relabelling of cont~iners and repacking from bulk packs I retail packs or the adoption of any other treatment to render the product marketab to the consumer, shall amount to "manufacture".