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This notification amends Note 3 of Chapter 98 in the First Schedule of the Customs Tariff Act, 1975. It redefines the term "laboratory chemicals" for the purpose of Heading 9802 and classification. The new definition states that "laboratory chemicals" means all chemicals, organic or inorganic, whether or not chemically defined, imported and intended only for own use (i.e. other than purposes like trading, further sale etc.) in packings not exceeding 500 gms or 500 millilitres and which can be identified with reference to the purity, markings or other features to show them to be meant for use solely as laboratory chemicals. The notification comes into force from the date of publication in the Official Gazette.
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