Eximkey - India Export Import Policy 2004 2013 Exim Policy
Excise Excise Duty Chapter Notes Chapter Note 29
Chapter 29

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

Notes:


1.
Except where the context otherwise requires, the headings of this Chapter apply only to :

  1. Separate chemically defined organic compounds, whether or not containing impurities;

    (Note: Please see
    5.
    (a) The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds of these sub-Chapters are to be classified, with that compound which is classified in the heading which occur last in numerical order in these sub-Chapters.

    (b) Esters of ethyl alcohol with acid-function organic compounds (sub-Chapters I to VII are to be classified in the same heading as the COJ responding acid-function compounds.

    (c) Subject to Note 1 to Section VI and Note 2 to Chapter 28 :

    1. Inorganic salts of organic compounds such as acid, phenol, (Phenol-function compounds or organic bases, of sub-Chapters I to or heading No. 29.42, are to be classified in the heading appropr ate to the organic compound; and

    2. Salts formed between organic compounds of sub-Chapters I to or heading No. 29.42 are to be classified in the heading appropr ate to the base or to the acid (including phenol- or enol-functio compounds) from which they are formed, whichever occurs la: in numerical order in the Chapter

    (d) Metal alcoholates are to be classified in the same heading as the corf4 sponding alcohols except in the case of ethanol (heading No. 29.05).

    (e) Halides of carboxylic acids are to be classified in the same heading , the corresponding acids.
    6.
    The compounds of heading Nos. 29.30 and 29.31 are organic compound (the molecules of which contain, in addition to atoms of hydrogen, oxygen(nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic, mercuI or lead) directly linked to carbon atoms. Heading No. 29.30 (organo-sulphur compounds) and heading No. 29.~ (other organo-inorganic compounds) do not include sulphonated or halogenate derivatives (including compound derivatives) which, apart from hydrogel oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or I a halogen which give them their nature of sulphonated or halogenated derivativl (or compound derivatives).
    7.
    Heading Nos. 29.32, 29.33 and 29.34 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids or imides of polybasic acids.These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed.
    8.
    The "normal pressure" in sub-heading No. 2901.10 means the pressure equivalent to 760 millimetres of Mercury.
    9.
    This Chapter does not cover products containing alcohol, opium, Indian 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 2 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955).
    10.
    Within anyone heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same sub-heading as that compound (or group of compounds) provided that they are not more specifically covered by any other sub-heading and that there is no residual sub-heading named "Other" in the series of sub-headings concerned.
    11.
    In relation to products of this Chapter, 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".

Trade Intelligence
Search for latest information on item wise exports and imports, from all major Indian ports.

Username
Password
Register now Free ? Forgot Password ?
© Copyright 2022. Asis Industries Ltd . All Rights Reserved