Sulphonated or sulphated or oxidized or chlorinated castor oil; sulphonated or sulphated or oxidized or chlori-nated fish oil; sulphonated or sulpha-ted or oxidized or chlorinated sperm oil; sulphonated or sulphated or oxidized or chlorinated neats foot oil
Chemically modified animal and fish oils (sulphonated, sulphated, oxidized, chlorinated)
HSN 3402 90 20 (sulphonated, sulphated, oxidized, or chlorinated castor, fish, sperm, and neats-foot oils) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code (IEC), bill of entry, commercial invoice, packing list. Other preparations under Chapter 34 — including formulated surface-active or washing preparations — may fall under tariff lines that carry compliance obligations distinct from those of the raw chemically modified oils classified here.
The principal risk at this tariff line is misclassification: a chemically modified oil blended with surfactants or formulated as a washing or cleaning preparation may be re-classified by customs into a tariff line under Chapter 34 that carries compliance obligations, triggering detention pending the relevant clearance. Retrospective duty recovery follows any re-classification on examination. Importers should document the precise chemical treatment applied, the intended industrial use, and the product's unformulated character before relying on the absence of compliance here.