Chapter 37
(Section VI:- Products of the Chemicals or allied industries)

Notes:

1. This Chapter does not cover waste or scrap.

2. In this Chapter, the word "photographic" relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive surfaces.

3. In relation to products of heading Nos. 37.01,37.02 and 37.03, the process of cutting, slitting, perforation or anyone or more of these processes shall amount to "manufacture".