1. This Chapter does not cover separate chemically defined compounds other than those described in Note 2(a) or 2(b) below.
2. The expression “articles of combustible materials” in Heading 3606 applies only to:
(a Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;
(b Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3; and
( c) Resin torches, firelighters and the like.
Other Notes : Year 2010
HS Classification Changes in Year 2007 - No changes in this Chapter by Finance Act, 2006
Basic Customs Duty - BCD in this chapter is by Schedule Rule of Duty
Additional Duty - CVD 10% by Central Excise Tariff Schedule. In case of Matches in 3605 a different duty schedule has been given. Its provide given below Sub Heading 3605.
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 this Chapter by Finance Act, 2006
Basic Customs Duty - BCD in this chapter is by Schedule Rule of Duty
Additional Duty - CVD 8% by Central Excise Tariff Schedule. In case of Matches in 3605 a different duty schedule has been given. Its provide given below Sub Heading 3605.
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 this Chapter by Finance Act, 2006
Basic Customs Duty - BCD in this chapter is by Schedule Rule of Duty
Additional Duty - by central excise Tariff Schedule. In case of Matches in 3605 a different duty schedule has been given. Its provide given below Sub Heading 3605.
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 - No changes in this Chapter by Finance Act, 2006
Basic Customs Duty - BCD in this chapter is by Schedule Rule of Duty
Additional Duty - by central excise Tariff Schedule. In case of Matches in 3605 a different duty schedule has been given. Its provide given below Sub Heading 3605.
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 by Central Excise Tariff Schedule. In case of Matches 36.05 a
/different duty schedule has been given.
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.