Customs Tariff
Chapter 36
Explosives; Pyrotechnic Products; Matches; Pyrophoric Alloys; Certain Combustible Preparations
1.
This
Chapter
does
not
cover
separate
chemically
defined
compounds
other
than
those
described
in
Note
2(a)
or
(b)
below.
2.
The
expression
"articles
of
combustible
materials"
in
heading
36.06
applies
only
to:
(a)
Metaldehyde,
hexamethylenetetramine
and
similar
substances,
put
up
in
forms
(for
example,
tablets,
sticks
or
similar
forms)
for
use
as
fuels;
fuels
with
a
basis
of
alcohol,
and
similar
prepared
fuels,
in
solid
or
semi-solid
form;
(b)
Liquid
or
liquefied-gas
fuels
in
containers
of
a
kind
used
for
filling
or
refilling
cigarette
or
similar
lighters
and
of
a
capacity
not
exceeding
300
cm3;
and
(c)
Resin
torches,
firelighters
and
the
like.
| Basic duty |
| Additional Duty |
| Education Cess |
| Secondary & Higher Education Cess |
| Special Additional
Duty of Customs (Spl. CVD) |
| Other duty |
| No Specific Exemption |
| General exemptions |
| Exemption from Education Cess |
| NCCD |