CHAPTER 34 (Chapter Notes)

Relevant Circulars

Relevant Judgements

 

Tariff Item Description of goods Unit Policy

Rate of duty                                         SWS : 10% 

Standard Preferential Areas Effective rate of duty Specified countries
(1) (2) (3) (4) (5) (6) (7) (8)
3401

SOAP; ORGANIC SURFACE-ACTIVE PRODUCTS AND PREPARATIONS FOR USE AS SOAP, IN THE FORM OF BARS, CAKES, MOULDED PIECES OR SHAPES, WHETHER  OR NOT CONTAINING SOAP; ORGANIC SURFACE-ACTIVE PRODUCTS AND PREPARATIONS FOR WASHING THE SKIN, IN THE FORM OF LIQUID OR CREAM AND PUT UP FOR RETAIL SALE, WHETHER OR NOT CONTAINING SOAP; PAPER, WADDING, FELT   AND   NONWOVENS, IMPREGNATED, COATED OR COVERED WITH SOAP OR DETERGENT

            
  - Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wad- ding, felt and nonwovens, impregnated, coated or covered with soap or detergent :            
3401 11      -- For toilet use (including medicated products):            
3401 11 10           --- Medicated toilet soaps  kg. Free 10% - IGST: 18% Mauritius: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3401 11 20           --- Shaving soaps other than shaving cream kg. Free 10% - IGST: 18% Mauritius: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3401 11 90           --- Other kg. Free 10% - IGST: 18% Mauritius: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3401 19      -- Other:            
            --- Bars and blocks of not less than 500 gm in weight:            
3401 19 11                ---- Industrial soap kg. Free 10% - IGST: 18% Mauritius: 7%
Malaysia: 5%
SAFTA: 5%
3401 19 19                ---- Other kg. Free 10% - IGST: 18% Mauritius: 7%
Malaysia: 5%
SAFTA: 5%
3401 19 20           --- Flakes, chips and powder kg. Free 10% - IGST: 18% Mauritius: 7%
Malaysia: 5%
SAFTA: 5%
3401 19 30           --- Tablets and cakes kg. Free 10% - IGST: 18% Mauritius: 7%
Malaysia: 5%
SAFTA: 5%
            --- Household and laundry soaps not elsewhere specified or included :            
3401 19 41                ---- Household soaps kg. Free 10% - IGST: 18% Mauritius: 7%
Malaysia: 5%
SAFTA: 5%
3401 19 42                ---- Laundry soaps kg. Free 10% - IGST: 18% Mauritius: 7%
Malaysia: 5%
SAFTA: 5%
3401 19 90           --- Other kg. Free 10% - IGST: 18% Mauritius: 7%
Malaysia: 5%
SAFTA: 5%
3401 20 00 - Soap in other forms kg. Free 10% - IGST: 18% Mauritius: 7%
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 5%
3401 30

- Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap :

            
       --- For toilet use (including medicated products):            
3401 30 11           ---- Medicated toilet soaps kg. Free 10% - IGST: 18% Mauritius: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 5%
3401 30 12           ---- Shaving cream and shaving gel kg. Free 10% - IGST: 18% Mauritius: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 5%
3401 30 19           ---- Other kg. Free 10% - IGST: 18% Mauritius: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3401 30 90      --- Other kg. Free 10% - IGST: 18% Mauritius: Nil
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3402

ORGANIC SURFACE-ACTIVE AGENTS (OTHER THAN SOAP);  SURFACE-ACTIVE PREPARATIONS, WASHING  PREPARATIONS (INCLUDING AUXILIARY WASHING PREPARATIONS) AND CLEANING PREPARATIONS, WHETHER OR NOT CONTAINING SOAP, OTHER THAN THOSE OF HEADING 3401

            
    - Anionic organic surface-active  agents, whether or not put up for retail sale:            
3402 31 00      -- Linear alkylbenzene sulphonic acids and their salts kg. Free 10% 10% IGST: 5%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3402 39 00      -- Other kg. Free 10% 10% IGST: 5%/18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other organic surface-active agents, whether or not put up for retail sale:            
3402 41 00      -- Cationic kg. Free 10% 10% IGST: 5%/18% Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3402 42 00      -- Non-ionic kg. Free 10% 10% IGST: 5%/18% Japan: Nil
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: 6.25%
3402 49 00      -- Other kg. Free 10% 10% IGST: 5%/18% Mauritius: Nil
UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: 6.25%
3402 50 00 - Preparations put up for retail sale kg. Free 10% - IGST: 5%/18% Mauritius: Nil/10 per cent ad valorem
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3402 90 - Other:            
       --- Synthetic detergents:            
3402 90 11

          ---- Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents

 kg. Free 10% - IGST: 5%/18% Mauritius: 7%/10 per cent ad valorem
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3402 90 12           ---- Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents kg. Free 10% - IGST: 5%/18% Mauritius: 7%/10 per cent ad valorem
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3402 90 19           ---- Other kg. Free 10% - IGST: 5%/18% Mauritius: 7%/10 per cent ad valorem
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3402 90 20

     --- Sulphonated or sulphated or oxidized or chlorinated castor oil; sulphonated or sulphated or oxidized or chlorinated fish oil; sulphonated or sulphated or oxidized or chlorinated sperm oil; sulphonated or sulphated or oxidized or chlorinated neats foot oil

 kg. Free 10% - IGST: 5%/18% Mauritius: Nil/10 per cent ad valorem
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3402 90 30      --- Penetrators kg. Free 10% - IGST: 5%/18% Mauritius: 7%/10 per cent ad valorem
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Wetting agents:            
3402 90 41

          ---- Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents

 kg. Free 10% - IGST: 5%/18% Mauritius: Nil/10 per cent ad valorem
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
SAFTA: 5%
Korea: Nil
3402 90 42

          ---- Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents

 kg. Free 10% - IGST: 5%/18% Mauritius: Nil/10 per cent ad valorem
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
SAFTA: 5%
Korea: Nil
3402 90 49           ---- Other kg. Free 10% - IGST: 5%/18% Mauritius: 7%/10 per cent ad valorem
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
SAFTA: 5%
Korea: Nil
       --- Washing preparations whether  or not containing soap :            
3402 90 51

          ---- Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents

 kg. Free 10% - IGST: 5%/18% Mauritius: Nil/10 per cent ad valorem
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
SAFTA: 5%
Korea: Nil
3402 90 52           ---- Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents kg. Free 10% - IGST: 5%/18% Mauritius: 7%/10 per cent ad valorem
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
SAFTA: 5%
Korea: Nil
3402 90 59           ---- Other kg. Free 10% - IGST: 5%/18% Mauritius: 7%/10 per cent ad valorem
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
SAFTA: 5%
Korea: Nil
       --- Other :            
3402 90 91

          ---- Washing preparations (including auxiliary  washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents

 kg. Free 10% - IGST: 5%/18% Mauritius: 7%/10 per cent ad valorem
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
SAFTA: 5%
Korea: Nil
3402 90 92           ----  Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents kg. Free 10% - IGST: 5%/18% Mauritius: Nil/10 per cent ad valorem
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
SAFTA: 5%
Korea: Nil
3402 90 99           ---- Other kg. Free 10% - IGST: 5%/18% Mauritius: 7%/10 per cent ad valorem
UAE: Nil
Australia: Nil
Chile: 80%
Japan: Nil
SAFTA: 5%
Korea: Nil
3403

LUBRICATING PREPARATIONS (INCLUDING CUTTING- OIL PREPARATIONS, BOLT OR NUT RELEASE PREPARATIONS, ANTI-RUST  OR   ANTI-CORROSION PREPARATIONS AND MOULD RELEASE PREPARATIONS, BASED ON LUBRICANTS) AND PREPARATIONS OF A KIND USED FOR THE OIL OR GREASE  TREATMENT    OF    TEXTILE    MATERIALS, LEATHER, FURSKINS    OR   OTHER   MATERIALS, BUT   EXCLUDING PREPARATIONS CONTAINING, AS   BASIC   CONSTITUENTS, 70 % OR MORE BY WEIGHT  OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS

            
  - Containing petroleum oils or oils obtained from bituminous minerals:            
3403 11 00      --   Preparations for the treatment of textile materials, leather, furskins or other materials kg. Free 7.5% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3403 19 00      -- Other kg. Free 7.5% - IGST: 18% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
  - Other:            
3403 91 00      -- Preparations for the treatment of textile materials, leather, furskins or other materials kg. Free 7.5% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3403 99 00      -- Other kg. Free 7.5% - IGST: 18% UAE: Nil
Japan: Nil
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: Nil
3404   ARTIFICIAL   WAXES AND   PREPARED WAXES            
3404 20 00 - Of poly (oxyethylene) (polyethylene glycol) kg. Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3404 90 - Other:            
3404 90 10      --- Sealing wax (including bottle sealing wax) in sticks, cakes or similar forms kg. Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3404 90 20      --- Polyethylene wax kg. Free 10% - IGST: 18% UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
       --- Artificial waxes (including water soluble waxes) prepared waxes, not emulsified or containing solvents :            
3404 90 31           ---- Poly brominated biphenyls kg. Restricted  10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3404 90 32           ---- Poly chlorinated biphenyls kg. Restricted  10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3404 90 33           ---- Poly chlorinated terphenyls kg. Restricted  10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3404 90 39           ---- Other kg. Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3404 90 90      --- Other kg. Free 10% - IGST: 18% UAE: Nil
Australia: 2%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
3405

POLISHES AND CREAMS, FOR FOOTWEAR, FURNITURE, FLOORS, COACHWORK, GLASS   OR METAL, SCOURING  PASTES   AND   POWDERS   AND   SIMILAR   PREPARATIONS  (WHETHER OR NOT IN THE FORM OF PAPER, WADDING, FELT, NONWOVENS, CELLULAR PLASTICS OR CELLULAR RUBBER, IMPREGNATED, COATED OR COVERED WITH SUCH PREPARATIONS), EXCLUDING WAXES OF HEADING 3404

            
3405 10 00

-  Polishes, creams and similar preparations for footwear or leather

 kg. Free 10% - IGST: 18% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3405 20 00

-  Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other wood work

 kg. Free 10% - IGST: 18% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3405 30 00

-  Polishes and similar preparations for coach-work, other  than metal polishes

kg. Free 10% - IGST: 18% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3405 40 00

-  Scouring pastes and powders and other scouring preparations

 kg. Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
Singapore: 5%
3405 90 - Other:            
3405 90 10

     --- Polishes and compositions for application to metal including diamond polishing powder or paste

 kg. Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3405 90 90      --- Other kg. Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3406 CANDLES, TAPERS AND THE LIKE            
3406 00 - Candles, tapers and the like:            
3406 00 10      --- Candles kg. Free 25% - IGST: 12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3406 00 90      --- Other kg. Free 25% - IGST: 12% UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
3407

MODELLING PASTES, INCLUDING THOSE PUT UP FOR CHILDREN’S AMUSEMENT; PREPARATIONS KNOWN AS “DENTAL WAX” OR AS “DENTAL IMPRESSION COMPOUNDS”, PUT UP IN SETS, IN PACKINGS FOR RETAIL SALE OR IN PLATES, HORSESHOE SHAPES, STICKS OR SIMILAR FORMS; OTHER PREPARATIONS FOR USE IN DENTISTRY, WITH A BASIS  OF PLASTER (OF   CALCINED   GYPSUM   OR   CALCIUM  SULPHATE)

            
3407 00

- Modelling pastes, including those put up for children’s amusement;  preparations known as “dental wax” or as   “dental impression compounds”, put up in sets, in packings   for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate):

            
3407 00 10      --- Modelling pastes, including those put up for children’s amusement kg. Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
3407 00 90      --- Other kg. Free 10% - IGST: 18% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil