Notes:
1. This Chapter does not cover :
(a) Separate Chemically defined elements or compounds with the exception of the following :
(1) Artificial graphite (Heading No. 38.01);
(2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in Heading No. 38.08;
(3) Products put up as charges for fire-extinguishers, or put up in fire-extinguishing grenades (Heading No. 38.13);
(4) Products specified in Note 2(a) or 2(c) below.
(b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally, heading No. 21.06).
(c) Medicaments (Heading No. 30.03 or 30.04).
(d) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading No. 26.20), spent catalysts of a kind used principally for the recovery of precious metal (heading No. 71.12) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV).
2. Heading No. 38.24 includes the following goods which are not to be classified in any other heading of this Schedule :
(a) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;
(b) Fusel oil; Dippel's oil;
(c) Ink removers put up in packings for retail sale;
(d) Stencil correctors and other correcting fluids put up in packings for retail sale; and
(e) Ceramic firing testers, fusible (for example, Seger cones).
| Heading No. | Sub-heading No. | Description of article | Rate of duty | |
| Standard | Preferential Areas | |||
| (1) | (2) | (3) | (4) | (5) |
| 38.01 | Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures | |||
| 3801.10 | - Artificial graphite | 35% | 25% | |
| 3801.20 | - Colloidal or semi-colloidal graphite | 35% | ||
| 3801.30 | - Carbonaceous pastes for electrodes and similar pastes for furnace linings | 35% | ||
| 3801.90 | -Other | 35% | ||
| 38.02 | Activated carbon; activated natural mineral products; animal black, including spent animal black | |||
| 3802.10 | - Activated carbon | 35% | 25% | |
| 3802.90 | -Other | 35% | ||
| 38.03 | 3803.00 | Tall oil, whether or not refined | 35% | |
| 38.04 | 3804.00 | Residual lyes from the manufacture of wood pulp,whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of Heading No. 38.03 | 35% | |
| 38.05 | Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude paracymene; pine oil containing alpha-terpineol as the main constituent | |||
| 3805.10 | - Gum, wood or sulphate turpentine oils | 35% | ||
| 3805.20 | - Pine oil | 35% | ||
| 3805.90 | - Other | 35% | ||
| 38.06 | Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums | |||
| 3806.10 | - Rosin and resin acids | 35% | ||
| 3806.20 | - Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts | 35% | ||
| 3806.30 | - Easter gums | 35% | ||
| 3806.90 | - Other | 35% | ||
| 38.07 | 3807.00 | Wood tar; wood tar oils; wood creosote, wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch | 35% | |
| 38.08 | Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur- treated bands, wicks and candles, and fly-papers) | |||
| 3808.10 | - Insecticides | 35% | ||
| 3808.20 | - Fungicides | 35% | ||
| 3808.30 | - Herbicides, anti-sprouting products and plant-growth regulators | 35% | ||
| 3808.40 | -Disinfectants | 35% | ||
| 3808.90 | -Other | 35% | ||
| 38.09 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included . | |||
| 3809.10 | - With a basis of amylaceous substances | 35% | ||
| -Other: | ||||
| 3809.91 | --Of a kind used in the textile or like industries | 35% | ||
| 3809.92 | --Of a kind used in the paper or like industries | 35% | ||
| 3809.93 | --Of a kind used in the leather or like industries | 35% | ||
| 3809.99 | --Other | 35% | ||
| 38.10 | Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or Welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods | |||
| 3810.10 | - Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials | 35% | ||
| 3810.90 | -Other | 35% | ||
| 38.11 | Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils | |||
| - Anti-knock preparations: | ||||
| 3811.11 | --Based on lead compounds | 35% | ||
| 3811.19 | --Other | 35% | ||
| - Additives for lubricating oils: | ||||
| 3811.21 | --Containing petroleum oils or oils obtained from bituminous minerals | 35% | ||
| 3811.29 | --Other | 35% | ||
| 3811.90 | -Other | 35% | ||
| 38.12 | Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics | |||
| 3812.10 | - Prepared rubber accelerators | 35% | 25% | |
| 3812.20 | - Compound plasticisers for rubber or plastics | 35% | ||
| 3812.30 | - Anti-oxidising preparations and other compound stabilisers for rubber or plastics | 35% | ||
| 38.13 | 3813.00 | Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades | 35% | |
| 38.14 | 3814.00 | Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers | 35% | |
| 38.15 | Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included | |||
| - Supported catalysts: | ||||
| 3815.11 | --With nickel or nickel compounds as the active substance | 25% | 15% | |
| 3815.12 | -- With precious metal or precious metal compounds as me active substance | 25% | 15% | |
| 3815.19 | -- Other | 25% | ||
| 3815.90 | -Other | 25% | ||
| 38.16 | 3816.00 | Refractory cements, mortars, concretes and similar compositions, other than products of Heading No. 38.01 | 35% | |
| 38.17 | Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of Heading No. 27.07 or 29.02 | |||
| 3817.10 | - Mixed alkylbenzenes | 25% | ||
| 3817.20 | -Mixed alkylnaphthalenes | 35% | ||
| 38.18 | 3818.00 | Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics | Free | |
| 38.19 | 3819.00 | Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals | 35% | |
| 38.20 | 3820.00 | Anti-freezing preparations and prepared de-icing fluids | 35% | |
| 38.21 | 3821.00 | Prepared culture media for development of micro-organisms | 35% | |
| 38.22 | 3822.00 | Diagnostic or laboratory reagents on a backing and prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading No. 30.02 or 30.06 | 35% | |
| 38.23 | Industrial Monocarboxylic fatty acids; Acid oils from refining; industrial fatty alcohols | |||
| - Industrial monocarboxylic fatty acids; acid oils from refining: | ||||
| 3823.11 | --Stearic acid | 35% | ||
| 3823.12 | --Oleic acid | 35% | ||
| 3823.13 | --Tall oil fatty acids | 35% | ||
| 3823.19 | --Other | 35% | ||
| 3823.70 | - Industrial fatty alcohols | 50% | ||
| 38.24 | Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included | |||
| 3824.10 | - Prepared binders for foundry moulds or cores | 35% | ||
| 3824.20 | - Naphthenic acids, their water-insoluble salts and their esters | 35% | ||
| 3824.30 | - Non-agglomerated metal carbides mixed together or with metallic binders | 35% | ||
| 3824.40 | - Prepared additives for cements, mortars or concretes | 35% | ||
| 3824.50 | - Non-refractory mortars and concretes | 35% | ||
| 3824.60 | - Sorbitol other than that of sub-heading No. 2905.44 | 35% | ||
| - Mixtures containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens: | ||||
| 3824.71 | --Containing acyclic hydrocarbons perhalogenated only with flourine and chlorine | 35% | ||
| 3824.79 | --Other | 35% | ||
| 3824.90 | -Other | 35% | ||
Anti-Dumping Duty on Exemption to Catalyst -Denmark, Notification No. 2/98-Cus., dated 2-2-1998.

