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  3. (Chapter 28 -38 ) - Section VI-Products of the Chemicals or Allied Industries >
  4. Chapter 33: Essential Oils and Resinoids; Perfumery Cosmetics or Toilet Preparations >
  5. Chapter Notes

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Notes


Chapter Notes

1. This Chapter does not cover:


(a) Natural oleoresins or vegetable extracts of heading 1301 or 1302;
(b) Soap or other products of Heading 3401; or
(c) Gum, wood or sulphate turpentine or other products of Heading 3805.


2. The expression “odoriferous substances” in heading 3302 refers only to the substances of heading 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics.


3. Headings 3303 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.


4. The expression “perfumery, cosmetic or toilet preparations” in Heading 3307 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions, wadding, felt and non-wovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.


Other Notes : Year 2010


HS Classification Changes in Year 2007 - In chapter 31, Hs Codes 33011, 330114, 330121, 330222, 330123 and 330126 and their entries omitted by finance Act, 2006.
Basic Customs Duty - Ref. by Notifications 21/01.03.2002.
Additional Duty - In this chapter generally
10%
by Central Excise Tariff  Notification no. 02-CE/01.03.2008, S.No. 24.  Please see Additional Duty (CVD ) Note.
Education Cess -
2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.


 


Other Notes : Year 2009


HS Classification Changes in Year 2007 - In chapter 31, Hs Codes 33011, 330114, 330121, 330222, 330123 and 330126 and their entries omitted by finance Act, 2006.
Basic Customs Duty - Ref. by Notifications 21/01.03.2002.
Additional Duty - In this chapter generally 8% by Central Excise Tariff  Notification no. 02-CE/01.03.2008, S.No. 24.  Please see Additional Duty (CVD ) Note.
Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.


 


Other Notes : Year 2008


HS Classification Changes in Year 2007 - In chapter 31, Hs Codes 33011, 330114, 330121, 330222, 330123 and 330126 and their entries omitted by finance Act, 2006.

Basic Customs Duty - Ref. by Notifications 21/01.03.2002.

Additional Duty - In this chapter generally 14% by central Excise Tariff Schedule.

Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.


Other Notes : Year 2007


HS Classification Changes in Year 2007 - In chapter 31, Hs Codes 33011, 330114, 330121, 330222, 330123 and 330126 and their entries omitted by finance Act, 2006.

Basic Customs Duty - Ref. by Notifications 21/01.03.2002.

Additional duty - In this chapter generally 16% by central Excise Tariff Schedule.

Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.


Other Notes : Year 2006


a. Basic customs Duty : in this chapter by customs notification no. 21/01.03.2002.

b. Additional duty in the chapter generally 16% by central excise Tariff schedule. Apart from additional duty listed below, toilet preparations containing alcohol or narcotic drug or narcotics attract duties, under the Medicinal and Toiler Preparations (Excise Duties) Act 1955 (16 of 1955).

c. Education Cess : EC of 2% on the aggregate of excise and customs duties under Section 91(1) of finance Act 2004 applicable on all goods in this chapter. Impact of EC included in Additional duty and total duty with EC column.

d. CET Schedule : - Additional duty on hair fixed falling under sub-heading - 16%
Bath oil (Thailam) falling under sub heading 3307.30   -   16%
Kum Kum (Including sticker kum kum), kajal, sindur, alta and mahawar   - Nil
Agarbati, dhoop   - Nil
Others in the heading -  16%
Add 2% Education Cess on above.

MRP based Assessment : Valuation for the purpose of additional duty in this heading is based on MRP (Maximum Retail Price) declaration on the packages.]

 

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What is New?

Date: 29-05-2020
Circular No. 26/2020-Customs
Review of Circular No. 17/2020 dated 03.04.2020 namely, 'Measures to facilitate trade during the lockdown period- section 143 AA of the Customs Act, 1962'

Date: 29-05-2020
Notification No. 48/2020-CUSTOMS (N.T.)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver- Reg.

Date: 28-05-2020
Instruction No. 7/2020- Customs
Special drive for disposal of applications for fixation of Brand Rate of Duty Drawback.

Date: 27-05-2020
Notification No. 9/2020-Customs (ADD)
Seeks to levy definitive anti-dumping duty on imports of 'Electronic Calculators of all types excluding calculators with attached printers, commonly referred to as printing calculators; calculators with ability to plot charts and graphs, commonly referred to as graphing calculators; programmable calculators',originating in, or exported from, People's Republic of China for a period of five years, in pursuance of final findings of sunset review investigations issued by DGTR and in supersession of the notification No. 24/2015- Customs (ADD), dated the 29th May, 2015.

Date: 22-05-2020
Notification No. 47/2020-CUSTOMS (N.T.)
Appointment of CAA in case of in case of M/s Satnam Steels, Rajkot.

Date: 22-05-2020
PUBLIC NOTICE No. 06/2015-2020
Inclusion of Gopalpur Port, Odisha as a Port of Registration under Para 4.37 of Handbook of Procedures, 2015-2020.

Date: 22-05-2020
TRADE NOTICE NO. 12/2020-2021
Issuance of Preferential Certificate of Origin for India’s exports to Thailand and Vietnam under ASEAN-India FTA

Date: 21-05-2020
Notification No. 24/2020 - Customs
Seeks to amend notification No. 56/2000-Customs dated 05.05.2000, No. 57/2000-Customs dated 08.05.2000 and No. 40/2015-Customs dated 21.07.2015 providing for extension of last date of export by six months, for those cases where the last date of export falls between 01.2.2020 and 31.7.2020 due to the outbreak of COVID-19 pandemic.

Date: 21-05-2020
Notification No. 25/2020 - Customs
Inclusion of Gopalpur Port [INGPR1] as notified port for getting benefits under AA/ EPCG schemes and other export incentive schemes like MEIS/SEIS and other such schemes.

Date: 21-05-2020
Notification No.46/2020 - Customs (N.T.)
Exchange Rates Notification No.46/2020-Custom (NT) dated 21.05.2020.



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