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  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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