Chapter 33 - Taxinq

Chapter Notes

This Chapter does not cover:

(a) natural oleoresins or vegetable extracts of heading 1301 or 1302;

(b) soap or other products of heading 3401; or

The expression “odoriferous substances” in heading 3302 refers only to the substances of heading 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics.

Headings 3303 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.

The expression “perfumery, cosmetic or toilet preparations” in heading 3307 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solution; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

Tariff Items

Heading	Sub Heading	Item No.	Dash	Description	Unit	BCD	BCD Effective	IGST	SWS
3301				ESSENTIAL OILS (TERPENELESS OR NOT), INCLUDING CONCRETES AND ABSOLUTES; RESINOIDS; EXTRACTED OLEORESINS; CONCENTRATES OF ESSENTIAL OILS IN FATS, IN FIXED OILS, IN WAXES OR THE LIKE, OBTAINED BY ENFLEURAGE OR MACERATION; TERPENIC BY- PRODUCTS OF THE DETERPENATION OF ESSENTIAL OILS; AQUEOUS DISTILLATES AND AQUEOUS SOLUTIONS OF ESSENTIAL OILS
			-	Essential oils of citrus fruit :
3301		3301 12 00	--	Of orange	kg.	20%	-	18%	43.960
3301		3301 13 00	--	Of lemon	kg.	20%	-	18%	43.960
3301	3301 19		--	Other :
3301	3301 19	3301 19 10	---	Citronella oil	kg.	20%	-	18%	43.960
3301	3301 19	3301 19 90	---	Other	kg.	20%	-	18%	43.960
			-	Essential oils other than those of citrus fruit:
3301		3301 24 00	--	Of peppermint (Mentha piperita)	kg.	20%	-	18%	43.960
3301	3301 25		--	Of other mints :
3301	3301 25	3301 25 10	---	Spearmint oil (ex-mentha spicata)	kg.	20%	-	18%	43.960
3301	3301 25	3301 25 20	---	Water mint-oil (ex-mentha aquatic)	kg.	20%	-	18%	43.960
3301	3301 25	3301 25 30	---	Horsemint oil (ex-mentha sylvestries)	kg.	20%	-	18%	43.960
3301	3301 25	3301 25 40	---	Bergament oil (ex-mentha citrate)	kg.	20%	-	18%	43.960
3301	3301 25	3301 25 90	---	Other	kg.	20%	-	18%	43.960
3301	3301 29		--	Other:
			---	Anise oil; cajeput oil; cananga oil; caraway oil; cassia oil; cedarwood oil; cinnamon bark oil; cinnamon leaf oil:
3301	3301 29	3301 29 11	----	Anise oil (aniseed oil)	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 12	----	Cajeput oil	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 13	----	Cananga oil	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 14	----	Caraway oil	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 15	----	Cassia oil	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 16	----	Cedarwood oil	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 17	----	Cinnamon bark oil	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 18	----	Cinnamon leaf oil	kg.	20%	-	18%	43.960
			---	Clove leaf or stem, oil; coriander seed oil; dill oil; eucalyptus oil; fennel seed oil; ginger oil; ginger grass oil; clove bud oil:
3301	3301 29	3301 29 21	----	Clove leaf or stem, oil	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 22	----	Coriander seed oil	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 23	----	Dill oil (anethum oil)	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 24	----	Eucalyptus oil	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 25	----	Fennel seed oil	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 26	----	Ginger oil	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 27	----	Ginger grass oil	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 28	----	Clove bud oil	kg.	20%	-	18%	43.960
			---	Tuberose concentrate; nutmeg oil; palmarosa oil; patchouli oil; pepper oil; petitgrain oil; sandalwood oil; rose oil :
3301	3301 29	3301 29 31	----	Tuberose concentrate	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 32	----	Nutmeg oil	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 33	----	Palmarosa oil	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 34	----	Patchouli oil	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 35	----	Pepper oil	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 36	----	Petitgrain oil	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 37	----	Sandalwood oil	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 38	----	Rose oil	kg.	20%	-	18%	43.960
			---	Camphor oil; lemon grass oil; ylang ylang oil; davana oil; cumin oil; celery seed oil, garlic oil, paprika oil, turmeric oil :
3301	3301 29	3301 29 41	----	Camphor oil	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 42	----	Lemon grass oil	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 43	----	Ylang ylang oil	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 44	----	Davana oil	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 45	----	Cumin oil	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 46	----	Celery seed oil	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 47	----	Garlic oil	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 48	----	Paprika oil	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 49	----	Turmeric oil	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 50	---	Spices’ oils not elsewhere specified or included	kg.	20%	-	18%	43.960
3301	3301 29	3301 29 90	---	Other	kg.	20%	-	18%	43.960
3301	3301 30		-	Resinoids :
3301	3301 30	3301 30 10	---	Agar oil	kg.	20%	-	18%	43.960
			---	Other:
3301	3301 30	3301 30 91	----	Flavouring essences, all types, including those for liquors	kg.	20%	-	18%	43.960
3301	3301 30	3301 30 99	----	Other	kg.	20%	-	18%	43.960
3301	3301 90		-	Other :
			---	Fenugreek,ginger,pepper, turmeric, cardamom, celery seed and nutmeg oleoresins:
3301	3301 90	3301 90 11	----	Fenugreek oleoresins	kg.	20%	-	18%	43.960
3301	3301 90	3301 90 12	----	Ginger oleoresins	kg.	20%	-	18%	43.960
3301	3301 90	3301 90 13	----	Pepper oleoresins	kg.	20%	-	18%	43.960
3301	3301 90	3301 90 14	----	Turmeric oleoresins	kg.	20%	-	18%	43.960
3301	3301 90	3301 90 15	----	Cardamom oleoresins	kg.	20%	-	18%	43.960
3301	3301 90	3301 90 16	----	Celery seed oleoresins	kg.	20%	-	18%	43.960
3301	3301 90	3301 90 17	----	Nutmeg oleoresins	kg.	20%	-	18%	43.960
			---	Clove, capsicum, coriander, cumin and fennel oleoreins and oleoresins of spices not elsewhere specified or included:
3301	3301 90	3301 90 21	----	Clove oleoresins	kg.	20%	-	18%	43.960
3301	3301 90	3301 90 22	----	Capsicum oleoresins	kg.	20%	-	18%	43.960
3301	3301 90	3301 90 23	----	Coriander oleoresins	kg.	20%	-	18%	43.960
3301	3301 90	3301 90 24	----	Cumin oleoresins	kg.	20%	-	18%	43.960
3301	3301 90	3301 90 25	----	Fennel oleoresins	kg.	20%	-	18%	43.960
3301	3301 90	3301 90 29	----	Oleoresins of spices not elsewhere specified or included	kg.	20%	-	18%	43.960
			---	Attars of all kinds in fixed oil base; mustard oil aroma essence of ambrettolide (ambrette seed oil essence):
3301	3301 90	3301 90 31	----	Attars of all kinds in fixed oil base	kg.	20%	-	18%	43.960
3301	3301 90	3301 90 32	----	Mustard oil aroma	kg.	20%	-	18%	43.960
3301	3301 90	3301 90 33	----	Essence of ambrettolide (ambrette seed oil essence)	kg.	20%	-	18%	43.960
			---	Concentrates of essential oils in fats, in fixed oils or in waxes or the like, obtained by cold absorption or by maceration not elsewhere specified or included :
3301	3301 90	3301 90 41	----	Flavouring essences, all types, including those for liquors	kg.	20%	-	18%	43.960
3301	3301 90	3301 90 49	----	Other	kg.	20%	-	18%	43.960
			---	Terpenic by-products of the deterpenation of essential oils :
3301	3301 90	3301 90 51	----	Flavouring essences, all types, including those for liquors	kg.	20%	-	18%	43.960
3301	3301 90	3301 90 59	----	Other	kg.	20%	-	18%	43.960
3301	3301 90	3301 90 60	---	Aqueous distillates of essential oils, not elsewhere specified or included	kg.	20%	-	18%	43.960
			---	Aqueous solutions of essential oils:
3301	3301 90	3301 90 71	----	Flavouring essences, all types, including those for liquors	kg.	20%	-	18%	43.960
3301	3301 90	3301 90 79	----	Other	kg.	20%	-	18%	43.960
3301	3301 90	3301 90 90	---	Other	kg.	20%	-	18%	43.960
3302				MIXTURES OF ODORIFEROUS SUBSTANCES AND MIXTURES (INCLUDING ALCOHOLIC SOLUTIONS) WITH A BASIS OF ONE OR MORE OF THESE SUBSTANCES, OF A KIND USED AS RAW MATERIALS IN INDUSTRY; OTHER PREPARATIONS BASED ON ODORIFEROUS SUBSTANCES, OF A KIND USED FOR THE MANUFACTURE OF BEVERAGES
3302	3302 10		-	Of a kind used in the food or drink industries:
3302	3302 10	3302 10 10	---	Synthetic flavouring essences	kg.	100%	-
3302	3302 10	3302 10 90	---	Other	kg.	100%	-
3302	3302 90		-	Other:
			---	Mixtures of aromatic chemicals and essential oils as perfume base:
3302	3302 90	3302 90 11	----	Synthetic perfumery compounds	kg.	10%	-
3302	3302 90	3302 90 12	----	Synthetic essential oil	kg.	10%	-
3302	3302 90	3302 90 19	----	Other	kg.	10%	-
3302	3302 90	3302 90 20	---	Aleuritic acid	kg.	10%	-
3302	3302 90	3302 90 90	---	Other	kg.	10%	-
3303				PERFUMES AND TOILET WATERS
3303	3303 00		-	Perfumes and toilet waters:
3303	3303 00	3303 00 10	---	Eau-de-cologne	kg.	20%	-
3303	3303 00	3303 00 20	---	Rose water	kg.	20%	-
3303	3303 00	3303 00 30	---	Keora water	kg.	20%	-
3303	3303 00	3303 00 40	---	Perfumes and perfumery compounds not containing spirit (excluding aqueous distillates)	kg.	20%	-
3303	3303 00	3303 00 50	---	Perfumes containing spirit	kg.	20%	-
3303	3303 00	3303 00 60	---	Spirituous toilet preparations not elsewhere specified or included	kg.	20%	-
3303	3303 00	3303 00 90	---	Other	kg.	20%	-
3304				BEAUTY OR MAKE-UP PREPARATIONS AND PREPARATIONS FOR THE CARE OF THE SKIN (OTHER THAN MEDICAMENTS), INCLUDING SUNSCREEN OR SUNTAN PREPARATIONS; MANICURE OR PEDICURE PREPARATIONS
3304		3304 10 00	-	Lip make-up preparations	kg.	20%	-
3304		3304 20 00	-	Eye make-up preparations	kg.	20%	-
3304		3304 30 00	-	Manicure or pedicure preparations	kg.	20%	-
3304	3304 91		--	Powders, whether or not compressed:
3304	3304 91	3304 91 10	---	Face powders	kg.	20%	-
3304	3304 91	3304 91 20	---	Talcum powders	kg.	20%	-
3304	3304 91	3304 91 90	---	Other	kg.	20%	-
3304	3304 99		--	Other:
3304	3304 99	3304 99 10	---	Face creams	kg.	20%	-
3304	3304 99	3304 99 20	---	Nail polish or lacquers	kg.	20%	-
3304	3304 99	3304 99 30	---	Moisturising lotion	kg.	20%	-
3304	3304 99	3304 99 40	---	Sindur, bindi, kumkum	kg.	20%	-
3304	3304 99	3304 99 50	---	Turmeric preparations	kg.	20%	-
3304	3304 99	3304 99 90	---	Other	kg.	20%	-
3305				PREPARATIONS FOR USE ON THE HAIR
3305	3305 10		-	Shampoos:
3305	3305 10	3305 10 10	---	Containing spirit	kg.	20%	-
3305	3305 10	3305 10 90	---	Other	kg.	20%	-
3305		3305 20 00	-	Preparations for permanent waving or straightening	kg.	20%	-
3305		3305 30 00	-	Hair lacquers	kg.	20%	-
3305	3305 90		-	Other :
			---	Hair oil :
3305	3305 90	3305 90 11	----	Perfumed	kg.	20%	-
3305	3305 90	3305 90 19	----	Other	kg.	20%	-
3305	3305 90	3305 90 20	---	Brilliantines (spirituous)	kg.	20%	-
3305	3305 90	3305 90 30	---	Hair cream	kg.	20%	-
3305	3305 90	3305 90 40	---	Hair dyes (natural, herbal or synthetic)	kg.	20%	-
3305	3305 90	3305 90 50	---	Hair fixers	kg.	20%	-
3305	3305 90	3305 90 90	---	Other	kg.	20%	-
3306				PREPARATIONS FOR ORAL OR DENTAL HYGIENE, INCLUDING DENTURE FIXATIVE PASTES AND POWDERS; YARN USED TO CLEAN BETWEEN THE TEETH (DENTAL FLOSS), IN INDIVIDUAL RETAIL PACKAGES
3306	3306 10		-	Dentifrices :
3306	3306 10	3306 10 10	---	In powder	kg.	20%	-
3306	3306 10	3306 10 20	---	In paste		20%	-
3306	3306 10	3306 10 90	---	Other		20%	-
3306		3306 20 00	-	Yarn used to clean between the teeth (dental floss)		20%	-
3306		3306 90 00	-	Other	kg.	20%	-
3307				PRE-SHAVE, SHAVING OR AFTER-SHAVE PREPARATIONS, PERSONAL DEODORANTS, BATH PREPARATIONS, DEPILATORIES AND OTHER PERFUMERY, COSMETIC OR TOILET PREPARATIONS, NOT ELSEWHERE SPECIFIED OR INCLUDED; PREPARED ROOM DEODORISERS, WHETHER OR NOT PERFUMED OR HAVING DISINFECTANT PROPERTIES
3307	3307 10		-	Pre-shave, shaving or after-shave preparations:	kg.
3307	3307 10	3307 10 10	---	Shaving cream	kg.	20%	-
3307	3307 10	3307 10 90	---	Other	kg.	20%	-
3307		3307 20 00	-	Personal deodorants and anti-perspirants	kg.	20%	-
3307	3307 30		-	Perfumed bath salts and other bath preparations:
3307	3307 30	3307 30 10	---	Bath oil (thailam)	kg.	20%	-
3307	3307 30	3307 30 90	---	Other	kg.	20%	-
			-	Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites:
3307		3307 41 00	--	“Agarbatti” and other odoriferous	kg.	20%	-
3307		3307 49 00	--	Other	kg.	20%	-
3307	3307 90		-	Other:
3307	3307 90	3307 90 10	---	Depilatories	kg.	20%	-
3307	3307 90	3307 90 20	---	Sterile contact lens care solution	kg.	20%	-
3307	3307 90	3307 90 90	---	Other	kg.	20%	-

Essential oils and resinoids, perfumery, cosmetic or toilet preparations

Chapter Notes

Tariff Items