Customs Tariff
Chapter 38
Miscellaneous Chemical Products
1. This Chapter does not cover:
(a) Separate chemically defined elements or compounds with the exception of the following:
(1) Artificial graphite (heading 38.01);
(2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading 38.08;
(3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 38.13);
(4) Certified reference materials specified in Note 2 below;
(5) Products specified in Note 3(a) or 3(c) below;
(b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally, heading 21.06);
(c) Slag ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of Note 3 (a) or 3 (b) to Chapter 26 (heading 26.20);
(d) Medicaments (heading 30.03 or 30.04);
(e) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 26.20), spent catalysts of a kind used principally for the recovery of precious metal (heading 71.12) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV).
2.
(A)
For
the
purpose
of
heading
38.22,
the
expression
"certified
reference
materials"
means
reference
materials
which
are
accompanied
by
a
certificate
which
indicates
the
values
of
the
certified
properties,
the
methods
used
to
determine
these
values
and
the
degree
of
certainty
associated
with
each
value
and
which
are
suitable
for
analytical,
calibrating
or
referencing
purposes.
(B)
With
the
exception
of
the
products
of
Chapter
28
or
29,
for
the
classification
of
certified
reference
materials,
heading
38.22
shall
take
precedence
over
any
other
heading
in
the
Nomenclature.
3. Heading 38.24 includes the following goods which are not to be classified in any other heading of this Schedule:
(a) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;
(b) Fusel oil; Dippel's oil;
(c) Ink removers put up in packings for retail sale;
(d) Stencil correctors and other correcting fluids put up in packings for retail sale; and
(e) Ceramic firing testers, fusible (for example, Seger cones).
4. Throughout the Nomenclature, "municipal waste" means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. The term " municipal waste", however, does not cover:
(a) Individual materials or articles segregated from the waste, such as wastes of plastics, rubber, wood, paper, textiles, glass or metals and spent batteries which fall in their appropriate headings of the Nomenclature;
(b) Industrial waste;
(c) Waste pharmaceuticals, as defined in Note 4 (k) to Chapter 30; or
(d) Clinical waste, as defined in Note 6 (a) below.
5.
For
the
purposes
of
heading
38.25,
"sewage
sludge"
means
sludge
arising
from
urban
effluent
treatment
plant
and
includes
pre-treatment
waste,
scourings
and
unstabilised
sludge.
Stabilised
sludge
when
suitable
for
use
as
fertiliser
is
excluded
(Chapter
31).
6. For the purposes of heading 38.25, the expression "other wastes" applies to:
(a) Clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled dressings, used gloves and used syringes);
(b) Waste organic solvents;
(c) Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and
(d) Other wastes from chemical or allied industries.
The expression "other wastes" does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 27.10).
SUB-HEADING NOTES
1. In sub-heading, 3808 50 covers only goods of heading 3808, containing one or more of the following substances: aldrin (ISO); binapacryI (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis (p-chlorphenyl) ethane); dieldrin (ISO, INN), dinoseb (ISO), its salts or its esters; ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6 - hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion); pentachlorophenol (ISO); phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters.
2. For the purposes of tariff items 3825 41 00 and 3825 49 00, "waste organic solvents" are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents.
SUPPLEMENTARY NOTES
In this Chapter :
(1) "Ozone depleting substance" means a substance which -
(a) falls under this Chapter; and
(b) is specified in Schedule I to the Ozone Depleting Substance (Regulation and Control) Rules, 2000;
(2) "hazardous waste" means a substance which -
(a) falls under this Chapter; and
(b) is defined or specified in the Export and Import Policy of the Central Government issued from time to time.
and includes even waste oils and discarded containers specified in the Schedules to the Hazardous Wastes (Management and Handling) Rules, 1989.
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