Wait...

Online Export Import Data Search

Recent Searches: No Recent Searches
Complete Training Video : Click Here

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.]

 

Get Sample Now

Which service(s) are you interested in?
 Export Data
 Import Data
 Both
 Buyers
 Suppliers
 Both
OR
 Exim Help
+


What is New?

Date: 12-04-2021
Notification No. 21/2021-Customs (ADD)
Seeks to impose anti-dumping duty on imports of Normal Butanol or N-Butyl alcohol originating in or exported from European Union, Malaysia, Singapore, South Africa and United States of America for a further period of 5 years.

Date: 11-04-2021
Notification No. 01/2015-2020
Amendment in Export Policy of Injection Remdesivir and Remdesivir API.

Date: 09-04-2021
Public Notice No. 53/2015-2020-DGFT
Late cut for MEIS applications for exports made in the Financial Year 2019-20

Date: 08-04-2021
Notification No. 08/2021-Central Excise
Seeks to amend central excise notifications to make changes consequential to enactment of Finance Act, 2021.

Date: 08-04-2021
Notification No. 26/2021 – Customs
Seeks to amend customs notifications to make changes consequential to enactment of Finance Act, 2021.

Date: 07-04-2021
Public Notice No. 52/2015-2020
Change of office address of Regional Authority, Ahmedabad.

Date: 07-04-2021
A.P. (DIR Series) Circular No. 01
External Commercial Borrowings (ECB) Policy – Relaxation in the period of parking of unutilised ECB proceeds in term deposits

Date: 05-04-2021
Notification No. 41/2021-Customs (N.T.)
Seeks to notify Customs (Verification of Identity and Compliance) Regulations, 2021

Date: 05-04-2021
Notification No. 20/2021 -Customs (ADD)
Seeks to impose definitive anti-dumping duty on imports of Flexible slabstock polyol originating in or exported from Saudi Arabia and United Arab Emirates for a period of five years.

Date: 01-04-2021
Trade Notice No. 01/2021-2022
Electronic filing and Issuance of Preferential Certificate of Origin (CoO) for India’s Exports under India-Mauritius Comprehensive Economic Cooperation and Partnership Agreement (IMCECPA) w.e.f. 01st April 2021



Exim Guru Copyright © 1999-2021 Exim Guru. All Rights Reserved.
The information presented on the site is believed to be accurate. However, InfodriveIndia takes no legal responsibilities for the validity of the information.
Please read our Terms of Use and Privacy Policy before you use this Export Import Data Directory.

EximGuru.com

C/o InfodriveIndia Pvt Ltd
F-19, Pocket F, Okhla Phase-I
Okhla Industrial Area
New Delhi - 110020, India
Phone : 011 - 40703001