1. This Chapter does not cover:
(a) Yeasts (Heading 2102);
(b) Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30;
(c) Enzymatic preparations for pre-tanning (Heading 3202);
(d) Enzymatic soaking or washing preparations or other products of Chapter 34;
(e) Hardened proteins (Heading 3913); or
(f) Gelatin products of the printing industry (Chapter 49).
2. For the purposes of Heading 3505, the term “dextrins” means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10%. Such products with a reducing sugar content exceeding 10% fall in Heading 1702.
Other Notes : Year 2010
HS Classification Changes in Year 2007 - No changes in HS in this chapter by Finance Act, 2006
Basic Customs Duty - BCD ref. by Customs Tariff Notification No. 21/01.03.2002.
Additional Duty - In this chapter 10% 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 2009
HS Classification Changes in Year 2007 - No changes in HS in this chapter by Finance Act, 2006
Basic Customs Duty - BCD ref. by Customs Tariff Notification No. 21/01.03.2002.
Additional Duty - In this chapter 8% 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 2008
HS Classification Changes in Year 2007 - No changes in HS in this chapter by Finance Act, 2006
Basic Customs Duty - BCD ref. by Customs Tariff Notification No. 21/01.03.2002.
Additional Duty - In this chapter 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 of year 2007
HS Classification Changes in Year 2007 - No changes in HS in this chapter by Finance Act, 2006
Basic Customs Duty - BCD ref. by Customs Tariff Notification No. 21/01.03.2002.
Additional Duty - In this chapter 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 Custom Duty. In this chapter by 21/01.03.2002.
b. Additional duty in chapter 16% by Central Tariff Schedules.
C. Education Cess (EC) : EC of 2% on the aggregate of excise and customs duties under Section 9191) of Finance Act, 2004 applicable on all goods in this Chapter.