Chapter 35
(Section VI:- Products of the Chemicals or allied industries)

Notes:

1. This Chapter does not cover :
(a) Yeasts (Chapter 21);
(b) Blood fractions ( other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments and other products of Chapter 30;
(c) Enzymatic preparations for pre-tanning (Chapter 32);
(d) Enzymatic soaking or washing preparations and other products of Chapter 34;
(e) Hardened proteins (Chapter 39); or
(f) Gelatin products of the printing industry (Chapter 49).

2. For the purposes of Heading No. 35.05, the term dextrins means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10 per cent. Such products with a reducing sugar content exceeding 10 per cent fall in heading No. 17.02.

3. 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" .