Customs Tariff
Chapter 28
INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIO-ACTIVE ELEMENTS OR OF ISOTOPES
1.
Except
where
the
context
otherwise
requires,
the
headings
of
this
Chapter
apply
only
to:
(a)
Separate
chemical
elements
and
separate
chemically
defined
compounds,
whether
or
not
containing
impurities;
(b)
The
products
mentioned
in
(a)
above
dissolved
in
water;
(c)
The
products
mentioned
in
(a)
above
dissolved
in
other
solvents,
provided
that
the
solution
constitutes
a
normal
and
necessary
method
of
putting
up
these
products
adopted
solely
for
reasons
of
safety
or
for
transport
and
that
the
solvent
does
not
render
the
product
particularly
suitable
for
specific
use
rather
than
for
general
use;
(d)
The
products
mentioned
in
(a),
(b)
or
(c)
above
with
an
added
stabiliser
(including
an
anti-caking
agent)
necessary
for
their
preservation
or
transport;
(e)
The
products
mentioned
in
(a),
(b),
(c)
or
(d)
above
with
an
added
anti-dusting
agent
or
a
colouring
substance
added
to
facilitate
their
identification
or
for
safety
reasons,
provided
that
the
additions
do
not
render
the
product
particularly
suitable
for
specific
use
rather
than
for
general
use.
2.
In
addition
to
dithionites
and
sulphoxylates,
stabilised
with
organic
substances
(heading
2831),
carbonates
and peroxocarbonates
of
inorganic
bases
(heading
2836),
cyanides,
cyanide
oxides
and
complex
cyanides
of
inorganic
bases
(heading
2837),
fulminates, cyanates
and
thiocyanates,
of inorganic bases (heading 2842), organic products included in heading 2843
to 2846 and 2852 and
carbides
(heading
2849),
only
the
following
compounds
of
carbon
are
to
be
classified
in
this
Chapter:
(a)
Oxides
of
carbon,
hydrogen
cyanide
and
fulminic,
isocyanic,
thiocyanic
and
other
simple
or
complex
cyanogen
acids
(heading
2811);
(b)
Halide
oxides
of
carbon
(heading
2812);
(c)
Carbon
disulphide
(heading
2813);
(d)
Thiocarbonates,
selenocarbonates,
tellurocarbonates,
selenocyanates,
tellurocyanates,
tetrathiocyanatodiamminochromates
(reineckates)
and
other
complex
cyanates,
of
inorganic
bases
(heading
2842);
(e)
Hydrogen
peroxide,
solidified
with
urea
(heading
2847),
carbon oxysulphide,
thiocarbonyl
halides,
cyanogen,
cyanogen
halides
and
cyanamide
and
its
metal
derivatives ( heading 2853) other
than
calcium
cyanamide,
whether
or
not
pure
(Chapter
31).
3.
Subject
to
the
provisions
of
Note
1
to
Section
VI,
this
Chapter
does
not
cover:
(a)
Sodium
chloride
or
magnesium
oxide,
whether
or
not
pure,
or
other
products
of
Section
V;
(b)
Organo-inorganic
compounds
other
than
mentioned
in
Note
2
above;
(c)
Products
mentioned
in
Note
2,
3,
4
or
5
to
Chapter
31;
(d)
Inorganic
products
of
a
kind
used
as
luminophores,
of
heading
3206;
glass
frit
and
other
glass
in
the
form
of
powder,
granules
or
flakes,
of
heading
3207;
(e)
Artificial
graphite
(heading
3801);
products
put
up
as
charges
for
fire-extinguishers
or
put
up
in
fire-extinguishing
grenades,
of heading 3813; ink removers
put
up
in packings
for
retail
sale,
of
heading
3824;
cultured
crystals
(other
than
optical
elements)
weighing
not
less
than
2.5
g
each,
of
the
halides
of
the
alkali
or
alkaline-earth
metals,
of
heading
3824;
(f)
Precious
or
semi-precious
stones
(natural,
synthetic
or
reconstructed)
or
dust
or
powder
of
such
stones
(headings
7102
to
7105),
or
precious
metals
or
precious
metal
alloys
of
Chapter
71;
(g)
The
metals,
whether
or
not
pure,
metal
alloys
or
cermets,
including
sintered
metal
carbides
(metal
carbides
sintered
with
a
metal),
of
Section
XV;
or
(h)
Optical
elements,
for
example,
of
the
halides
of
the
alkali
or
alkaline-earth
metals
(heading
9001).
4. Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metal acid of sub-Chapter IV are to be classified in heading 2811.
5.
Headings
2826
to
2842
apply
only
to
metal
or
ammonium
salts
or peroxysalts.
Except
where
the
context
otherwise
requires,
double
or
complex
salts
are
to
be
classified
in
heading
2842.
6.
Heading
2844
applies
only
to:
(a)
Technetium
(atomic
No.
43),
promethium
(atomic
No.
61),
polonium
(atomic
No.
84)
and
all
elements
with
an
atomic
number
greater
than
84;
(b)
Natural
or
artificial
radioactive
isotopes
(including
those
of
the
precious
metals
or
of
the
base
metals
of
Sections
XIV
and
XV),
whether
or
not
mixed
together;
(c)
Compounds,
inorganic
or
organic,
of
these
elements
or
isotopes,
whether
or
not
chemically
defined,
whether
or
not
mixed
together;
(d)
Alloys,
dispersions
(including
cermets),
ceramic
products
and
mixtures
containing
these
elements
or
isotopes
or
inorganic
or
organic
compounds
thereof
and
having
a
specific
radioactivity
exceeding
74
Bq/g
(0.002
µci/g);
(e)
Spent
(irradiated)
fuel
elements
(cartridges)
of
nuclear
reactors;
(f)
Radioactive
residues
whether
or
not
usable.
The
term
"isotope",
for
the
purposes
of
this
Note
and
of
the
wording
of
headings
2844
and
2845,
refers
to:
-
individual
nuclides,
excluding,
however,
those
existing
in
nature
in
the
monoisotopic
state;
-
mixtures
of
isotopes
of
one
and
the
same
element,
enriched
in
one
or
several
of
the
said
isotopes,
that
is,
elements
of
which
the
natural
isotopic
composition
has
been
artificially
modified.
7. Heading 2848 includes copper phosphide (phosphor copper) containing more than 15 per cent by weight of phosphorus.
8. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the forms of discs, wafers or similar forms, they fall in heading 3818.
Supplementary Note:
1. Sub-heading 2804 40 includes, liquefied or solidified gas.
1[2.In this Chapter, reference to any standard of the Bureau of Indian Standards refers to the last published version of that standard.]
1 Inserted Vide Section 98(b) of Finance Act 2022 (Third Schedule) (w.e.f 01/05/2022)