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Notes


Chapter Notes

1. Throughout this Schedule the expression “plastics” means those Materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.

Throughout this Schedule any reference to “plastics” are includes vulcanized fiber. The expression, however, does not apply to materials regarded as textile materials of Section XI.


2. This Chapter does not cover:

(a) Lubricating preparations of heading 2710 or 3403  [Old - (a) Waxes of heading 2712 or 3404 ]

(b) Waxes of heading 2712 or 3404 :

(c) Separate chemically defined organic compounds (Chapter 29);

(d) Heparin or its salts (heading 3001);

(e) Solutions (other than collodions ) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 3208); stampings foils of heading 3212;

(f) Organic surface-active agents or preparation of headings 3402;

(g) Run gums of ester gums (heading 3806);

(h) prepared additive for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 3811);

(ij) Prepared hydraulic fluids based on polyglycols, silicones or other polymers of chapter 39 (heading 3819)

(k) Diagnostic or laboratory reagents on a backing of plastics (heading 3822);


(l) Synthetic rubber, as defined for the purpose of Chapter 40, or articles thereof;

(m) Saddlery or harness (heading 4201) or trunks, suitcases , handbags or other containers of heading 4202;

(n) Plaits, wickerwork or other articles of Chapter 46;

(o) Wall coverings of heading 4814;

(p) Goods of section XI (textiles and textile articles);

(q) Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrella, walking-sticks, whips, riding-crops or parts thereof);

(r) Imitation jewelry of heading 7117;

(s) Articles of Section XVI (machines and mechanical or electrical appliances);


(t) Parts if aircraft or vehicles of Section XVII;

(u) Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);

(v) Articles of Chapter 91 (for example, clock or watch cases);

(w) Articles of Chapter 92 (for example, musical instruments or parts thereof);


(x) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);

(y) Articles of Chapter 95 (for example, toys, games, sports requisites); or


(z) Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouth pieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils).


3. Headings 3901 to 3911 apply only to goods of a kind produced by Chemical synthesis; falling in the following categories :



(a) Liquid synthetic polyolefins of which less than 60% by volume

distils at 300oC, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (headings 3901 and 3902);

(b) Resins, not highly polymerised, of the coumarone-indene type (heading 3911);


(c) Other synthetic polymers with an average of at least 5 monomer

units;

(d) Silicones (heading 3910);

(e) Resols (heading 3909) and other prepolymers.


4. The expressions “copolymers” covers all polymers in which no single monomer unit contributes 95% or more by weight to the total polymer content.

For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates , co-polyaddition products, block copolymers and graft copolymers) and polymer bends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this Note, constituents comonomer units of polymers falling in the same heading shall be taken together.



If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.


5. Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to he unmodified polymer. This provision does not apply to graft copolymers.


6. In headings 3901 to 3914 the expression “ primary forms” applies only to the following forms:


(a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;

(b) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.


7. Heading 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 3901 to 3914)


8. For the purposes of heading 3917, the expressions “ tubes, pipes and hoses” means hollow products, whether semi-manufacturers or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes ). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes.


9. For the purpose of heading 3918, the expression “wall or ceiling coverings of plastics” applies to products in rolls, of a width not less than 45cm. Suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper , the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated.


10. In headings 3920 and 3921, the expression “ plates, sheets, film and strip” applies only to plates, sheets, film, foil and strip (other than those of chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).


11. Heading 3925 applies only to the following articles, not being products covered by any of the earlier heading of sub-chapter II:

(a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 l :

(b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs :

(c) Gutters and fittings thereof :

(d) Doors, windows and their frames and thresholds for doors :

(e) Balconies, balustrades, fencing, gates and similar barriers :

(f) Shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof :

(g) Large-scale shelving for assembly and permanent installation, for example, in shops, workshops , warehouses;

(h) Ornamental architectural features, for example, flutings, cupolas, dovecotes ; and

(ij) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of builders, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.


Other Notes : Year 2010


Basic Customs Duty - Applicable in this chapter by Ref. Customs Notification .No. 559 of 21/01.03.2002 and BCD 10% is by schedule rate of duty.



Additional Duty - In this chapter 8 % by Central excise Tariff Schedule.



Budget Notes - 2005-2006- Peal Rate down to 15% from 30%. Duty on Naptha and 12 other chemical raw material at serial 465, 476 of Customs tariff Notification No. 21/2002 dated 01.03.2005 reduced to 5% from 10%. Resins in heading 3901, 3904 duty reduced from 15% to 10%.



Budget Note in 1997-98- Customs Basic Duty on Plastic articles of Sub-Heading 3916-3926 reduced to 30% from 40%. The rate of duty in all goods in this chapter 39 unified at 30% and excise duty set at std. 25%



Budget Notes - 1996-97 - Uniform in customs duty of 30% on all plastic polymers and waste/scrap falling under Sub-heading 3901-3915 and customs duty on plastic semi-manufacturers and articles falling under 3916-39.26 reduced from 50 to 40%. Excise duty also reduced by 5% in certain cases. duty reduction on all bulk qty plastics 25% to 40% from the previous level of 65%. PVC and SAN are not affected so much as their duties were already below 65%. Excise duty reduced by 5 to 10%.Duty of ethylene, down by 55 to 10%.



Education Cess : - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.


Other Notes : Year 2009


Basic Customs Duty - Applicable in this chapter by Ref. Customs Notification .No. 559 of 21/01.03.2002 and BCD 10% is by schedule rate of duty.



Additional Duty - In this chapter 8 % by Central excise Tariff Schedule.



Budget Notes - 2005-2006- Peal Rate down to 15% from 30%. Duty on Naptha and 12 other chemical raw material at serial 465, 476 of Customs tariff Notification No. 21/2002 dated 01.03.2005 reduced to 5% from 10%. Resins in heading 3901, 3904 duty reduced from 15% to 10%.



Budget Note in 1997-98- Customs Basic Duty on Plastic articles of Sub-Heading 3916-3926 reduced to 30% from 40%. The rate of duty in all goods in this chapter 39 unified at 30% and excise duty set at std. 25%



Budget Notes - 1996-97 - Uniform in customs duty of 30% on all plastic polymers and waste/scrap falling under Sub-heading 3901-3915 and customs duty on plastic semi-manufacturers and articles falling under 3916-39.26 reduced from 50 to 40%. Excise duty also reduced by 5% in certain cases. duty reduction on all bulk qty plastics 25% to 40% from the previous level of 65%. PVC and SAN are not affected so much as their duties were already below 65%. Excise duty reduced by 5 to 10%.Duty of ethylene, down by 55 to 10%.



Education Cess : - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.


 


Other Notes : Year 2008


Basic Customs Duty - Applicable in this chapter by Ref. Customs Notification .No. 559 of 21/01.03.2002 and BCD 10% is by schedule rate of duty.



Additional duty - In this chapter by Central excise Tariff Schedule.



Budget Notes - 2005-2006- Peal Rate down to 15% from 30%. Duty on Naptha and 12 other chemical raw material at serial 465, 476 of Customs tariff Notification No. 21/2002 dated 01.03.2005 reduced to 5% from 10%. Resins in heading 3901, 3904 duty reduced from 15% to 10%.



Budget Note in 1997-98- Customs Basic Duty on Plastic articles of Sub-Heading 3916-3926 reduced to 30% from 40%. The rate of duty in all goods in this chapter 39 unified at 30% and excise duty set at std. 25%



Budget Notes - 1996-97 - Uniform in customs duty of 30% on all plastic polymers and waste/scrap falling under Sub-heading 3901-3915 and customs duty on plastic semi-manufacturers and articles falling under 3916-39.26 reduced from 50 to 40%. Excise duty also reduced by 5% in certain cases. duty reduction on all bulk qty plastics 25% to 40% from the previous level of 65%. PVC and SAN are not affected so much as their duties were already below 65%. Excise duty reduced by 5 to 10%.Duty of ethylene, down by 55 to 10%.



Education Cess : - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.


Other Notes : Year 2007


Basic Customs Duty - Applicable in this chapter by ref. customs notification's s.No. 559 of 21/01.03.2002 and BCD 10% is by schedule rate of duty.



Additional duty - In this chapter by Central excise Tariff Schedule.



Budget Notes - 2005-2006- Peal Rate down to 15% from 30%. Duty on Naptha and 12 other chemical raw material at serial 465, 476 of Customs tariff Notification No. 21/2002 dated 01.03.2005 reduced to 5% from 10%. Resins in heading 3901, 3904 duty reduced from 15% to 10%.



Budget note in 1997-98- Customs Basic duty on Plastic articles of Sub-Heading 3916-3926 reduced to 30% from 40%. The rate of duty in all goods in this chapter 39 unified at 30% and excise duty set at std. 25%



Budget Notes - 1996-97 - Uniform in customs duty of 30% on all plastic polymers and waste/scrap falling under Sub-heading 3901-3915 and customs duty on plastic semi-manufacturers and articles falling under 3916-39.26 reduced from 50 to 40%. Excise duty also reduced by 5% in certain cases. duty reduction on all bulk qty plastics 25% to 40% from the previous level of 65%. PVC and SAN are not affected so much as their duties were already below 65%. Excise duty reduced by 5 to 10%.Duty of ethylene, down by 55 to 10%.



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. Special dispension, if any has been referred to in the relevant heading. Plastic duty Structure.



Budget 2005-2006 : Peal rate down to 15% from 30%. Duty on Naptha and 12 other Chemical raw material at Serial 465 & 476 of Customs notification 21/2002 dated 01.03.2005 reduced to 5% from 10 %. Most primary resins in heading 3901 & 3904 duty reduced to 10% from 15%.



Budget 1997-98 : Basic duty on plastic articles of heading No. 39.16 to 39.26 reduced from 40% to 30%. As a result, the rate of duty on all goods in Chapter 39 unified at 30 percent and excise duty set at standard 25 percent.



Budget 1996-97- Uniform customs duty of 30% on all plastic polymers and waste/scrap falling under heading Nos. 39.01 to 39.15 and customs duty on plastics semi-manufactures and articles falling under 39.16 to 39.26 reduced from 50 to 40%. Excise Duty also reduced by 5 percent in certain cases. Reduction of the duty on all bulk plastics by 25% to 40% from the previous level of 65 %. PVC and SAN are no affected so much as their duties were already below 65. percent. Excise duty also reduced by 5 to 10 percent. The feed stock duty, e.g. ethylene, down by 5% to 10%.



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 and with EC column.]

 

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What is New?

Date: 14-11-2019
Notification No. 52/2019 – Central Tax
Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019

Date: 14-11-2019
Notification No. 53/2019 – Central Tax
Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019

Date: 14-11-2019
Notification No. 54/2019 – Central Tax
Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019

Date: 14-11-2019
Notification No. 55/2019 – Central Tax
Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019

Date: 14-11-2019
Notification No. 56/2019 – Central Tax
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Date: 13-11-2019
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Date: 11-11-2019
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Seeks to amend notification No. 1/2017-Customs dated 5th January, 2017 to insert S. Nos. 48 to 52 in the duty table to finalize the assessment of exports of jute products by M/s. Roman Jute Mills Ltd. (Producer/Exporter) and M/s SMP International, LLC,USA (Exporter/ Trader), M/s Aziz Fibres Limited (Producer/Exporter), M/s Natore Jute Mills (producer), Bangladesh and M/s PNP Jute trading LLC (Exporter/Trader), USA.

Date: 11-11-2019
Notification No. 43/2019-Customs (ADD)
Seeks to rescind notification Nos. 24/2018- Customs (ADD) the dated 7th May, 2018, 41/2018- Customs (ADD) and 42/2018- Customs (ADD) dated 24th August, 2018 which had prescribed provisional assessment on export of jute products from Bangladesh by specified exporters.



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