CHAPTER 33

 Notes.

1.-This Chapter does not cover  :

(a)  Natural oleoresins or vegetable extracts of heading 13.01 or 13.02;
(b)  Soap or other products of heading 34.01; or
(c)  Gum, wood or sulphate turpentine or other products of heading 38.05.

2.-The expression " odoriferous substances " in heading 33.02 refers only to the substances of
  heading 33.01, to odoriferous constituents isolated from those substances or to synthetic
  aromatics.

3.-Headings 33.03 to 33.07 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.

4.-The expression " perfumery, cosmetic or toilet preparations " in heading 33.07 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 solutions; wadding, felt and nonwovens, impregnated, coated or covered with
  perfume or cosmetics; animal toilet preparations.



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

33.01

Essential oils...; resinoids; concentrates... aqueous distillates, etc

3301.1200.00

Essential oils of orange

10

5

3301.1300.00

Essential oils of lemon

10

5

3301.1900.00

.

10

5

3301.2400.00

Essential oils of peppermint (Mentha piperita)

10

5

3301.2500.00

Essential oils of other mints

10

5

3301.2910.00

Essential oils of citronella

10

5

3301.2990.00

Other Essential oils other than those of citrus fruit

10

5

3301.3000.00

Resinoids

10

5

3301.9000.00

Other essential oils, aqueous distillates and aqueous solutions of essential
oils

10

5

33.02

Mixtures of odoriferous substances used as raw materials in industry

3302.1000.00

Mixtures of odoriferous substances of a kind used in the food or drink
industries

5

5

3302.9010.00

Mixtures of odoriferous substances of a kind used in perfumery

5

5

3302.9090.00

Mixtures of odoriferous substances of a kind used in other industries

5

5

33.03

Perfumes and toilet waters

3303.0010.00

Liquid perfumes, containing alcohol

20

5

3303.0020.00

Liquid perfumes, not containing alcohol

20

5

3303.0090.00

.

20

5

33.04

Beauty, make-up, skin-care (incl. suntan), manicure... preparations

3304.1000.00

Lip makeup preparations

20

5

3304.2000.00

Eye makeup preparations

20

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

33.04

Beauty, make-up, skin-care (incl. suntan), manicure... preparations

3304.3000.00

Manicure or pedicure preparations

20

5

3304.9100.00

Powders, whether or not compressed

20

5

3304.9900.00

Beauty or makeup preparations and prepar Other

20

5

33.05

Preparations for use on the hair

3305.1000.00

Shampoos

20

5

3305.2000.00

Preparations for permanent waving or straightening

20

5

3305.3000.00

Hair lacquers

20

5

3305.9000.00

. Other

20

5

33.06

Preparations for oral or dental hygiene (incl. denture fixative)

3306.1000.00

Dentifrices

20

5

3306.2000.00

Yarn used to clean between the teeth (dental floss)

20

5

3306.9000.00

Preparations for oral or dental hygiene, Other

20

5

33.07

Shaving preparations, personal deodorants, etc, nes; room deodorizers

3307.1000.00

Preshave, shaving or aftershave preparations

20

5

3307.2000.00

Personal deodorants and antiperspirants

20

5

3307.3000.00

Perfumed bath salts and other bath preparations

20

5

3307.4100.00

"Agarbatti" and other odoriferous preparations which operate by burning

20

5

3307.4900.00

Preshave, shaving oaftershave preparat Other (Preparations for
perfumingor deodo

20

5

3307.9000.00

Preshave, shaving or aftershave preparat Other

20

5