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Notes


Sub-Heading Notes

1. Within any one heading of this chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:

(a) Where there is a sub-heading named “other” in the same series:

(1) The designation in a sub-heading of a polymer by the prefix "poly” (for example, polyethylene and polyamide –6, 6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95% or more by weight of the total polymer content;
(2) The copolymers named in subheadings 3901 30, 3903 20, 3903 30 and 3904 30 are to be classified in those subheadings, provided that the co monomer units of the named copolymers contribute 95% or more by weight of the total polymer content.

(3) Chemically modified polymer are to be classified in the subheading named “other”, provided that the chemically modified polymers are not more specifically covered by an other subheading.

(4) Polymers not meeting (1), (2) or (3) above are to be classified in the sub heading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single co monomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent co monomer units of the polymers in the series of subheadings under consideration are to be compared;

(b) Where there is no subheading named “other“ in the same series:

(1) Polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single co monomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent co monomer units of the polymers in the series under consideration are to be compared.

(2) Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer.

Polymer blends are to be classified in the same sub-heading as polymers of the same monomer units in the same proportions.

2. For the purposes of sub-heading 3920 43, the term “plasticisers” includes secondary plasticisers.
 

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What is New?

Date: 19-05-2026
CORRIGENDUM
Corrigendum to Notification No. 14/2026-Customs dated 30.04.2026

Date: 12-05-2026
Notification No. 15/2026-Customs
Seeks to further amend notification No. 45/2025-Customs dated the 24th October, 2025, so as to notify BCD related changes.

Date: 12-05-2026
Notification No. 17/2026-Customs
Seeks to amend notification No. 57/2000-Customs dated 8th May 2000, which provides concessional rate for gold, silver and platinum imported under specified schemes.

Date: 12-05-2026
Notification No. 16/2026-Customs
Seeks to amend notification No. 11/2018-Customs and notification No. 11/2021-Customs so as to revise SWS and AIDC applicable on certain items.

Date: 06-05-2026
NOTIFICATION No. 43/2026-Customs (N.T.)
Amendment in the Notification No. 63/1994-Customs (N.T) dated 21.11.1994 in respect of Land Customs Station, Samrang

Date: 30-04-2026
Notification No. 21/2026-Central Excise
Seeks to amend Notification No. 11/2026-Central Excise dated 26.03.2026 to revise the RIC rates on exports of High speed diesel oil outside India.

Date: 30-04-2026
Notification No. 01/2026-Central Tax (Rate)
Seeks to amend Notification No 9/2025 - Central tax (Rate) to align them with changes made vide Finance Act, 2026

Date: 30-04-2026
Notification No. 01/2026-Integrated Tax (Rate)
Seeks to amend Notification No 9/2025 - Integrated tax (Rate) to align them with changes made vide Finance Act, 2026?

Date: 30-04-2026
Notification No. 01/2026-Union Territory Tax (Rate)
Seeks to amend Notification No 9/2025 - Union Territory ?tax (Rate) to align them with changes made vide Finance Act, 2026?

Date: 30-04-2026
Notification No. 19/2026-Central Excise
Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of High speed diesel oil outside India.



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