Notes:
- 1.
- Except where the context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances elimination the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products that have been roased, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.
The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.
- 2.
- This Chapter does not cover:
(a) Sublimed sulphur,precipitated sulphur and colloidal sulphur(heading No.28.02);
(b) Earth colours containing 70 per cent or more by weight of combined iron evaluated at Fe2O3(heading No.28.21);
(c) Medicaments and other products of Chapter 30;
(d) Perfumery,cosmetic or toilet preparations (Chapter 33);
(e) Setts,curbstones and flagstones (heading No. 68.01); mosaic cubes or the like (heading No.68.02);roofing,facing or damp course slates (heading No.68.03);
(f) Precious or semi-precious stones (heading No.71.02 or 71.03);
(g) Cultured crystals (other than optical elements) weighing not less than 2.5g each, of sodium chloride or of magnesium oxide,of heading No.38.24; optical elements of sodium chloride or of magnesium oxide (heading No.90.01);
(h) Billiard chalks (heading No.95.04);or
(ij) Writing or drawing chalks and tailors" chalks(heading No.96.09).
- 3.
- Any products classified in heading No.25.17 and any other heading of this Chapter are to be classified in heading No.25.17
- 4.
- Heading No. 25.30 applies,inter alia,to : vermiculite,perlite and chlorites,unexpanded;earth colours,whether or not calcined or mixed together,natural micaceous iron oxides; meerschaum (whether or not in polished pieces);amber;agglomerated meerschaum and agglomerated amber,in plates,rods,sticks or similar forms,not worked after moulding;jet; strontianite (whether or not calcined),other than strontium oxide; broken pieces of pottery, brick or concrete.
( Note 4 has been substituted vide Finance Bill, 2001-02)