1. This Chapter does not cover:
(a) Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (Heading 1517);
(b) Separate chemically defined compounds; or
(c) Shampoos, dentrifices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (Heading 3305, 3306 or 3307).
2. For the purposes of Heading 3401, the expression “soap” applies only to soap soluble in water. Soap and the other products of Heading 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in Heading 3401 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in Heading 3405 as “scouring powders and similar preparations”.
3. For the purposes of Heading 3402, “organic surface-active agents” are products which when mixed with water at a concentration of 0.5% at 20oC and left to stand for one hour at the same temperature:
(a)give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and
(b)reduce the surface tension of water 4.5 X 10-2 N/m (45 dyne/Cm)or less.
4. In Heading 3403, the expression “petroleum oils and oils obtained from bituminous minerals” applies to the products defined in Note 2 to Chapter 27.
5. In Heading 3404, subject to the exclusions provided below, the expression
“artificial waxes and prepared waxes” applies only to:
(a) Chemically produced organic products of a waxy character, whether or not water-soluble;
(b) Products obtained by mixing different waxes;
( c) Products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials.
The heading does not apply to:
(a) Products of Headings1516, 3402 or 3823, even if having a waxy character;
(b) Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of Heading 1521;
(c) Mineral waxes and similar products of Heading 2712 whether or not in intermixed or merely coloured; or
(d) Waxes mixed with, dispersed in or dissolved in a liquid medium(heading 3405, 3809, etc.)
Other Notes : Year 2010
HS Classification Changes in Year 2007 - In this Chapter Note No. 5 for the brackets and letters as (A), (B), © and (D) whereever they occur, the letters and figures as (a), (b), © and (d) has been substituted; The HS Code 34041000 and their entries omitted by Finance Act 2006
Basic Customs Duty - In this chapter BCD by the Customs Tariff Notification no. 21/01.03.2002
Additional Duty - In this Chapter Additional duty 10% and CVD on 34060010 is "0" by central Excise Tariff Notification 02-CE Dated 01.03.2008, S.No. 25 as Chapter 34.
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 this Chapter Note No. 5 for the brackets and letters as (A), (B), © and (D) whereever they occur, the letters and figures as (a), (b), © and (d) has been substituted; The HS Code 34041000 and their entries omitted by Finance Act 2006
Basic Customs Duty - In this chapter BCD by the Customs Tariff Notification no. 21/01.03.2002
Additional Duty - In this Chapter Additional duty 8% and CVD on 34060010 is "0" by central Excise Tariff Notification 02-CE Dated 01.03.2008, S.No. 25 as Chapter 34.
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 this Chapter Note No. 5 for the brackets and letters as (A), (B), © and (D) whereever they occur, the letters and figures as (a), (b), © and (d) has been substituted; The HS Code 34041000 and their entries omitted by Finance Act 2006
Basic Customs Duty - In this chapter BCD by the Customs Tariff Notification no. 21/01.03.2002
Additional Duty - In this Chapter by central Excise Tariff Schedule chapter 34.
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 this Chapter Note No. 5 for the brackets and letters as (A), (B), © and (D) whereever they occur, the letters and figures as (a), (b), © and (d) has been substituted; The HS Code 34041000 and their entries omitted by Finance Act 2006
Basic customs duty - In this chapter BCD by the Customs Tariff Notification no. 21/01.03.2002
Additional Duty - In this Chapter by central Excise Tariff Schedule chapter 34.
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 21/01.03.2002.
b. Additional Duty. In this chapter by Central Excise Tariff Schedule Chapter 34.
c. Education Cess : Ec of two percent 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 on total duty with EC column.]