CHAPTER 32
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
NOTES
1. This Chapter does not cover :
(a) separate chemically defined elements or compounds [except those of heading 3203 or 3204, inorganic products of a kind used as lumino-phores (heading 3206), glass obtained from fused quartz or other fused silica in the forms provided for in heading 3207, and also dyes and other colouring matter put up in forms r packings for retail sale, of heading 3212];
(b) tannates or other tannin derivatives of products of headings 2936 to 2939,2941 or 3501 to 3504; or
(c) mastics of asphalt or other bituminous mastics (heading 2715).
2. Heading 3204 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.
3. Headings 3203, 3204, 3205 and 3206 apply also to preparations based on colouring matter (including, in the case of heading 3206, colouring pigments of heading 2530 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 3212), or to other preparations of heading 3207, 3208, 3209, 3210, 3212, 3213 or 3215.
4. Heading 3208 includes solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 per cent. of the weight of the solution.
5. The expression “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.
6. The expression “stamping foils” in heading 3212 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.
7. In relation to products of tariff items 32041981, 32041982, 32041983, 32041984, 32041985, 32041986, 32041987, 32041988, 32041989, 32041990 and products of heading 3206, labeling or relabelling of containers or repacking
[OLD- labelling, 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".
(In note 7, the words "labeling or relabelling of containers or repacking" has been substituted vide
NTF. NO. 11/2008-CE(N.T.), DT. 01/03/2008)
(Note 7. has been substituted vide Union Budget 2006-2007 -Finance Bill)
[OLD-7. In relation to products of heading 3206, 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
].
8. In relation to syntheic organic dyes (including pigment dyes) of heading 3204, 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.