Notes:



1.
 Except where the context otherwise required, the headings of this Chapter apply only to:
    
   (a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurites; 

    
   (b) The products mentioned in (a) above dissolved in water;

    
   (c) The products mentioned in (a) above dissolved in other solvents provided that the solution contitutes 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 sutiable for specific use rather than for general use;

    
   (d) The products mentioned in (a),(b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;

    
   (e) The products mentioned in (a),(b),(c) or (d) above with an added anti-dusting 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 a specific use rather than for general use. 

    



2.
 Inaddition to dithionites and sulphoxylates, stabilised organic substances (heading No.28.31),carbonates and peroxocarbonates inorganic bases (heading No.28.36), cyanides, cysnide 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:
    
   (a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading No.28.11);

    
   (b) Halide oxides of carbon (heading No. 28.12);

    
   (c) Carbon disuplhide (heading No. 28.13);

    
   (d) Thiocarbonates, selenocarbonates, telluro-carbonates, selenocyanates, tellurocyanates, tetrathio-cyanato-diam-minochromates (reineckates) and other complex cyanates, of inorganic bases (heading No.28.42);

    
   (e) 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:
    
   (a) Sodium chloride or mjaganesium oxide, whether or not pure or other products of Section V;

    
   (b) Organo-inorganic compounds other than mentioned in note 2 above;

    
   (c) Products mentioned in Note 2,3,4, or 5 to Chapter 31;

    
   (d) Inorganic products of a kinds used as Luminophores, of heading No.32.06; glass frit and other glass in the form of powder, granules or flakes, of heading 32.07
    
   (Clause (d) has been substituted vide Finance Bill, 2001-02)

    
   (e) 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 2.5g each, of the halides of the alkali or alkaline-earth metals,of heading No.38.24;

    
   (f) Precious or semi-precious stones (natural synthetic or reconstructed) or dust or power of such stones (heading Nos. 71.02 to 71.05), or precious metals or precious metal alloys of Chapter 71;

    
   (g) The metals, whether or not pure, metal alloys or cemets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or

    
   (h) Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading No.90.01).

    



4.
 Chemically defined complex acids consisiting of a non-meatal 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 ammonuim salts or peroxy salts.
   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:
    
   (a) Technetium (atomic No.43), promethium (atomic No.61), poloum (atomic No.84) and all elements with an atomic number greater than 84; 

    
   (b) Natural or artificial radiactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together;

    
   (c) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;

    
   (d) Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (o.002uci/g);

    
   (e) Spent (irradiated) fuel elements (cartidges) of nuclear reactors;

    
   (f) 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;
    
       mixture of isotopes of one and the same element, enriched in one or several of the said isotopes that is elements of 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) droped 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 form of discs, wafers or similar form, they fall in heading No.38.18.




(Classification of certain inorganic chemicals such as, monopotassium phosphate, calcium nitrate, potassium magnesium phosphate as fertiliser vide  Cus Cir No.44/2001 dt.6/08/2001)