Home » Indian Exim Policy » Custom Duty » Section - 6 : Products of the Chemical or Allied Industries » Chapter 28 : Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

Chapter 28
Notes:

1. Except where the context otherwise requires, the headings of this Chapter apply only to:

1. Separate chemical elements and separate chemically defined compounds, whether or not containing impurities;
2. The products mentioned in (a) above dissolved in water;
3. The products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;
4. The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;
5. The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use.

2. In addition to dithionites and sulphoxylates, stabilised with organic substances (heading No. 28.31), carbonates and peroxocarbonates of inorganic bases (heading No. 28.36), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading No. 28.37), fulminates, cyanates and thiocyanates, of inorganic bases (heading No. 28.38), organic products included in heading Nos. 28.43 to 28.46 and carbides (heading No. 28.49), only the following compounds of carbon are to be classified in this Chapter :

1. Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading No. 28.11);
2. Halide oxides of carbon (heading No. 28.12);
3. Carbon disulphide (heading No. 28.13);
4. Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodia- minochromates (reineckates) and other complex cyanates, of inorganic bases (heading No. 28.42);
5. Hydrogen peroxide, solidified with urea (heading No. 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading No. 28.51) other than calcium cyanamide, whether or not pure (Chapter 31).

3. Subject to the provisions of Note 1 to Section VI, this Chapter does not cover:

1. Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;
2. Organo-inorganic compounds other than mentioned in Note 2 above;
3. Products mentioned in Note 2,3,4 or 5 to Chapter 31;
4. Inorganic products of a kind used as luminophores, of heading No. 32.06;
5. Artificial graphite (heading No. 38.01); products put up as charges for fire extinguishers or put up in fire-extinguishing grenades, of heading No. 38.13, ink removers put up in packings for retail sale, of heading No. 38.24; cultured crystals (other than optical elements) weighing not less than 2.5 g each, of the halides of the alkali or alkaline-earth metals, of heading No. 38.24;
6. Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (heading Nos. 71.02 to 71.05), or precious metals or precious metal alloys of Chapter 71;
7. The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or
8. Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading No. 90.01).

4. Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metal acid of sub-Chapter IV are to be classified in heading No. 28.11.

5. Heading Nos. 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts.
Except where the context otherwise requires, double or complex salts are to be classified in heading No. 28.42.

6. Heading No. 28.44 applies only to :

1. Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an atomic number greater than 84;
2. Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together;
3. Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;
4. Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specificradioactivity exceeding 74 Bq/g (0.002 micro Ci/g);
5. Spent (irradiated) fuel elements (cartridges) of nuclear reactors;
6. Radioactive residues whether or not usable.

The term "isotope", for the purposes of this Note and of the wording of heading Nos. 28.44 and 28.45, refers to :

- Individual nuclides, excluding, however, those existing in nature in the monoisotopic state;

- mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified.

7. Heading No. 28.48 includes copper phosphide (phosphor copper) containing more than 15 per cent by weight of phosphorus.

8. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the forms of discs, wafers or similar forms, they fall in heading No. 38.18

Heading No.	Sub-heading No.	Description of article	Rate of duty
			Standard	Preferential Areas
(1)	(2)	(3)	(4)	(5)
		I. - CHEMICAL ELEMENTS
28.01		Fluorine, chlorine, bromine and iodine
	2801.10	- Chlorine	35%
	2801.20	- Iodine	15%
	2801.30	- Fluorine; bromine	35%
28.02	2802.00	Sulphur, sublimed or precipitated; colloidal sulphur	35%
28.03	2803.00	Carbon (carbon blacks and other forms of carbon not elsewhere specified or included)	35%
28.04		Hydrogen, rare gases and other non-metals
	2804.10	- Hydrogen	35%
		- Rare gases :
	2804.21	--Argon	35%
	2804.29	-- Other	35%
	2804.30	- Nitrogen	35%
	2804.40	- Oxygen	35%
	2804.50	- Boron; tellurium	35%
		- Silicon:
	2804.61	--Containing by weight not less than 99.99% of silicon	35%
	2804.69	-- Other	35%
	2804.70	- Phosphorus	35%
	2804.80	- Arsenic	35%
	2804.90	- Selenium	35%
28.05		Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury
		- Alkali metals:
	2805.11	--Sodium	35%
	2805.19	-- Other	35%
		- Alkaline-earth metals:
	2805.21	--Calcium	35%
	2805.22	-- Strontium and barium	'35%
	2805.30	- Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed	35%
	2805.40	- Mercury	35%
		II. - INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS
28.06		Hydrogen chloride (hydrochloric acid); chlorosulphuric acid
	2806.10	- Hydrogen chloride (hydrochloric acid)	35%
	2806.20	- Chlorosulphuric acid	35%
28.07	2807.00	Sulphuric acid; oleum	35%
28.08	2808.00	Nitric acid; sulphonitric acids	35%
28.09		Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids
	2809.10	- Diphosphorus pentaoxide	35%
	2809.20	- Phosphoric acid and polyphosphoric acids	35%
28.10	2810.00	Oxides of boron; boric acids	35%
28.11		Other inorganic acids and other inorganic oxygen compounds of non-metals
		- Other inorganic acids:
	2811.11	--Hydrogen fluoride (hydrofluoric acid)	35%
	2811.19	-- Other	35%
		- Other inorganic oxygen compounds of non-metals:
	2811.21	--Carbon dioxide	35%
	2811.22	-- Silicon dioxide	35%
	2811.23	-- Sulphur dioxide	35%
	2811.29	-- Other	35%
		III. - HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS
28.12		Halides and halide oxides of non-metals
	2812.10	- Chlorides and chloride oxides	35%
	2812.90	- Other	35%
28.13		Sulphides of non-metals; commercial phosphorus trisulphide
	2813.10	- Carbon disulphide	35%
	2813.90	-Other	35%
28.14		INORGANIC BASES AND OXIDES, HYDROXIDES AND PERAOXIDES OF METALS Ammonia, Anhydrous or in aqueous solution
	2814.10	- Anhydrous ammonia	5%
	2814.20	- Ammonia in aqueous solution	5%
28.15		Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium
		- Sodium hydroxide (caustic soda):
	2815.11	--Solid	35%
	2815.12	-- In aqueous solution (soda lye or liquid soda)	35%
	2815.20	- Potassium hydroxide (caustic potash)	35%
	2815.30	- Peroxides of sodium or potassium	35%
28.16		Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium
	2816.10	- Hydroxide and peroxide of magnesium	35%
	2816.20	- Oxide, hydroxide and peroxide of strontium	35%
	2816.30	-Oxide, hydroxide and peroxide of barium	35%
28.17	2817.00	Zinc oxide; zinc peroxide	35%
28.18		Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide
	2818.10	- Artificial corundum, whether or not chemically defined	35%
	2818.20	- Aluminium oxide, other than artificial corundum	35%
	2818.30	- Aluminium hydroxide	35%
28.19		Chromium oxides and hydroxides
	2819.10	- Chromium trioxide	35%
	2819.90	-Other	35%
28.20		Manganese oxides
	2820.10	- Manganese dioxide	35%
	2820.90	- Other	35%
28.21		Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3
	2821.10	- Iron oxides and hydroxides	35%
	2821.20	- Earth colours	35%
28.22	2822.00	Cobalt oxides and hydroxides; commercial cobalt oxides	35%
28.23	2823.00	Titanium oxides	35%
28.24		Lead oxides; red lead and orange lead
	2824.10	- Lead monoxide (litharge, massicot)	35%
	2824.20	- Red lead and orange lead	35%
	2824.90	- Other	35%
28.25		Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides
	2825.10	- Hydrazine and hydroxylamine and their inorganic salts	35%
	2825.20	- Lithium oxide and hydroxide	35%
	2825.30	Vanadium oxides and hydroxides	35%
	2825.40	- Nickel oxides and hydroxides	35%
	2825.50	- Copper oxides and hydroxides	35%
	2825.60	- Germanium oxides and zirconiumdioxide	35%
	2825.70	- Molybdenum oxides and hydroxides	35%
	2825.80	- Antimony oxides	35%
	2825.90	-Other	35%
		V. - SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS
28.26		Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts
		- Fluorides:
	2826.11	Of ammonium or of sodium	35%
	2826.12	-- Of aluminium	35%
	2826.19	--Other	35%
	2826.20	- Fluorosilicates of sodium or of potassium	35%
	2826.30	- Sodium hexafluoroaluminate (synthetic cryolite)	35%
	2826.90	-Other	35%
28.27		Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides
	2827.10	- Ammonium chloride	35%
	2827.20	- Calcium chloride	35%
		- Other chlorides :
	2827.31	--Of magnesium	35%
	2827.32	-- Of aluminium	35%
	2827.33	-- Of iron	35%
	2827.34	-- Of cobalt	35%
	2827.35	-- Of nickel	35%	.
	2827.36	-- Of zinc	35%
	2827.38	--Of barium	35%
	2827.39	-- Other	35%
		- Chloride oxides and chloride hydroxides:
	2827.41	-- Of copper	35%
	2827.49	-- Other	35%
		- Bromides and bromide oxides :
	2827.51	--Bromides of sodium or of potassium	35%
	2827.59	-- Other	35%
	2827.60	- Iodides and iodide oxides	35%
28.28		Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites
	2828.10	- Commercial calcium hypochlorite and other calcium hypochlorites	35%
	2828.90	- Other	35%
28.29		Chlorates an perchlorates; bromates and perbromates; iodates and periodates
		- Chlorates:
	2829.11	--Of sodium	35%
	2829.19	-- Other	35%
	2829.90	- Other	35%
28.30		Sulphides; polysulphides
	2830.10	- Sodium sulphides	35%
	2830.20	- Zinc sulphide	35%
	2830.30	- Cadmium sulphide	35%
	2830.90	- Other	35%
28.31		Dithionites and sulphoxylates
	2831.10	- Of Sodium	35%
	2831.90	-Other	35%
28.32		Sulphites; thiosulphates
	2832.10	- Sodium sulphites	35%
	2832.20	- Other sulphites	35%
	2832.30	- Thiosulphates	35%
28.33		Sulphates; alums; peroxosulphates (persulphates)
		- Sodium sulphates:
	2833.11	Disodium sulphate	35%
	2833.19	-- Other	35%
		- Other sulphates:
	2833.21	-- Of magnesium	35%
	2833.22	-- Of aluminium	35%
	2833.23	-- Of chromium	35%
	2833.24	-- Of nickel	35%
	2833.25	-- Of copper	35%
	2833.26	-- Of zinc	35%
	2833.27	-- Of barium	35%
	2833.29	-- Other	35%
	2833.30	- Alums	35%
	2833.40	- Peroxosulphates (persulphates)	35%
28.34		Nitrites; nitrates
	2834.10	- Nitrites	35%
		- Nitrates:
	2834.21	-- Of potassium	35%
	2834.22	-- Of bismuth	35%
	2834.29	-- Other	35%
28.35		Phosphinates (hypophosphites), phosphonates (phosphites), phosphates and polyphosphates
	2835.10	- Phosphinates (hypophosphites) and phosphonates (phosphites)	35%
		- Phosphates:
	2835.22	-- Of mono- or disodium	35%
	2835.23	-- Of trisodium	35%
	2835.24	-- Of potassium	35%
	2835.25	-- Calcium hydrogenorthophosphate ("dicalcium phosphate")	35%
	2835.26	-- Other phosphates of calcium	35%
	2835.29	-- Other	35%
		- Polyphosphates:
	2835.31	-- Sodium triphosphate (sodium tripolyphosphate)	35%
	2835.39	-- Other	35%
28.36		Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate
	2836.10	- Commercial ammonium carbonate and other ammonium carbonates	35%
	2836.20	- Disodium carbonate	35%
	2836.30	- Sodium hydrogencarbonate (sodium bicarbonate)	35%
	2836.40	- Potassium carbonates	35%
	2836.50	- Calcium carbonate	35%
	2836.60	- Barium carbonate	35%
	2836.70	- Lead carbonate	35%
		- Other:
	2836.91	-- Lithium carbonates	35%
	2836.92	-- Strontium carbonate	35%
	2836.99	-- Other	35%
28.37		Cyanides, cyanide oxides and complex cyanides
		- Cyanides and cyanide oxides :
	2837.11	-- Of sodium	35%
	2837.19	-- Other	35%
	2837.20	-Complex cyanides	35%
28.38	2838.00	Fulminates, cyanates and thiocyanates	35%
28.39		Silicates; commercial alkali metal silicates
		- Of Sodium:
	2839.11	-- Sodium metasilicates	35%
	2839.19	-- Other	35% '
	2839.20	- Of potassium	35%
	2839.90	- Other	35%
28.40		Borates; peroxoborates (perborates)
		- Disodium tetraborate (refined borax):
	2840.11	-- Anhydrous	35%
	2840.19	-- Other	35%
	2840.20	- Other borates	35%
	2840.30	- Peroxoborates (perborates)	35%
28.41		Salts of oxometallic or peroxometallic acids
	2841.10	- Aluminates	35%
	2841.20	- Chromates of zinc or of lead	35%
	2841.30	- Sodium dichromate	35%
	2841.40	- Potassium dichromate	35%
	2841.50	- Other chromates and dichromates; peroxochromates	35%
		- Manganites, manganates and permanganates:
	2841.61	--Potassium permanganate	35%
	2841.69	--Other	35%
	2841.70	- Molybdates	35%
	2841.80	- Tungstates (wolframates)	35%
	2841.90	- Other	35%
28.42		Other salts of inorganic acids or peroxoacids, excluding azides
	2842.10	- Double or complex silicates	35%
	2842.90	- Other	35%
		VI. - MISCELLANEOUS
28.43		Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals
	2843.10	- Colloidal precious metals	35%
		- Silver compounds:
	2843.21	-- Silver nitrate	35%
	2843.29	-- Other	35%
	2843.30	- Gold compounds	35%
	2843.90	- Other compounds; amalgams	35%
28.44		Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products
	2844.10	- Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds	35%
	2844.20	- Uranium enriched in U235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U235, plutonium or compounds of these products	35%
	2844.30	- Uranium depleted in U235 and its compounds; thorium, and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U235, thorium or compounds of these products	35%
	2844.40	- Radioactive elements and isotopes and compounds other than those of sub-heading Nos. 2844.10, 2844.20 or 2844.30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues	35%
	2844.50	- Spent (irradiated) fuel elements (cartridges) of nuclear reactors	35%
28.45		Isotopes other than those of heading No. 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined
	2845.10	- Heavy water (deuterium oxide)	15%
	2845.90	-Other	35%
28.46		Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals
	2846.10	- Cerium compounds	35%
	2846.90	- Other	35%
28.47	2847.00	Hydrogen peroxide, whether or not solidified with urea	35%
28.48	2848.00	Phosphides, whether or not chemically defined, excluding ferrophosphorus	35%
28.49		Carbides, whether or not chemically defined
	2849.10	- Of calcium	35%
	2849.20	- Of silicon	35%
	2849.90	-Other	35%
28.50	2850.00	Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading No. 28.49	35%
28.51	2851.00	Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals	35%

For Anti-Dumping Duty on Sodium Ferrocyanide, Notification No. 113/2000-Cus., dated 31-8-2000

For Anti-Dumping Duty on Potassium Permanganate, Notification No 16/99-Cus., dated 9-2-1999

For Anti-Dumping Duty on Disodium Carbonate, Notification No.4/2000-Cus., dated 13-1-2000.and No. 107/2000-Cus., dated 4-8-2000.

For Anti-Dumping Duty on Barium carbonate, Notification No. 66/2000-Cus., dated 15-5-2000

For Anti-Dumping Duty on Sodium Nitrite, Notification No 76/2000-Cus., dated 23-5-2000 and Notification No. 147/2000-Cus, dated 19-12-2000 for imports from PR China

For Anti-Dumping Duty on Calcium Carbide, Notification No. 77/2000-Cus., dated 26-5-2000

For Anti-Dumping Duty on Sodium Cyanide, Notification No 10/2001-Cus., dated 31-01-2001

For Anti-Dumping Duty on Hydroxyl Amine Sulphate imported from U.S.A., Japan and E.U. Notification No.125/2000-Cus., dated 29-9-2000.

For Anti dumping duties on import of Sodium Hydroxide, commonly known as Caustic Soda originating in, or exported from Saudi Arabia, Iran, Japan, the United States of America and France, Notification No. 153/2000-Cus, dated 26-12-2000

For Anti-Dumping Duties on import of Strontium Carbonate from P.R.China imposed effective date upto 25.06.2001Notification No. 154/2000-Cus, dated 26-12-2000

Safegaurd duty on Gamma Ferric Oxide falling under sub-heading No. 2821.10 vide Notification No. 6/2001-Cus., dated 24-01-2001

Anti dumping duty on Sodium Ferrocyanide falling under sub-heading No. 2837.20 vide Notification No. 8/2001-Cus., dated 31-01-2001