Tax Law Act & Rules

THE CUSTOMS TARIFF ACT, 1975

June 17, 2009

266

An Act to consolidate and amend the law relating to customs duties.

BE, it enacted by Parliament in the Twenty-sixth Year of
the
Republic of India as follows:-

1. Short title, extent and commencement.

1.Short title, extent and commencement. (1) This Act may be
called the Customs Tariff Act, 1975.
(2) It extends to the whole of India.

(3) It shall come INTO force on such date as the Central
Government may, by notification in the Official Gazette, appoint.

2.
Duties specified in the Schedules to be levied.

2.Duties specified in the Schedule to be levied. The rates at
which duties of customs shall be levied under the Customs Act,
1962,(52 of 1962) are specified in the First and Second Schedules.

3.
Levy of additional duty equal to excise duty.

3.Levy of additional duty equal to excise duty. (1) Any article
which is imported INTO India shall, in addition, be liable to a duty
(hereafter in this section referred to as the additional duty) equal
to the excise duty for the time being leviable on a like article if
produced or manufactured in India and if such excise duty on a like
article is leviable at any percentage of its value, the additional
duty to which the imported article shall be so liable shall be
calculated at that percentage, of the value of the imported article.

Explanation.-In this section, the expression “the excise duty for
the time being leviable on a like article if produced or manufactured
in India” means the excise duty for the time being in force which
would be leviable on a like article if produced or manufactured in
India or, if a like article is not so produced or manufactured, which
would be leviable on the class or description of articles to which
the imported article belongs, and where such duty is leviable at
different rates, the highest duty.

(2) For the purpose of calculating-under this section the
additional duty on any imported article, where such duty is leviable
at any percentage of its value, the value of the imported article
shall, notwithstanding anything contained in section 14 of the Customs
Act, 1962, ( 52 of 1962) be the aggregate of-

(i) the value of the imported article determined under sub-
section (1) of the said section 14 or the tariff value of
such article fixed under sub-section (2) of that section, as
the case may be; and

(ii) any duty of customs chargeable on that article under
section 12 of the Customs Act, 1962, (52 of 1962) and any sum
chargeable on that article under any law for the time being
in force as an addition to, and in the same manner as, a duty
of customs, but not including the duty referred to in sub-
section (1).

(3) If the Central Government is satisfied that it is necessary
in the public interest to levy on any imported article [whether on
such article duty is leviable under sub-section (1) or not] such
additional duty as would counter-balance the excise duty leviable on
any raw materials, components and ingredients of the same nature as,
or similar to those, used in the production or manufacture of such
article, it may, by notification in the Official Gazette, direct that
such imported article shall, in addition, be liable to an additional
duty representing such portion of the excise duty leviable on such raw
materials, components

———————————————————————-

1 2-8-1976 : vide Notification No. G.S.R. 492 (E), dated 31-7-
1976. ———————————————————————-

and ingredients as, in either case, may be determined by rules made by
the Central Government in this behalf.

(4) In making any rules for the purposes of sub-section (3), the
Central Government shall have regard to the average quantum of the
excise duty payable on the raw materials, components or ingredients
used in the production or manufacture of such like article.

(5) The duty chargeable under this section shall be in addition
to any other duty imposed under this Act or under any other law for
the time being in force.

(6) The provisions of the Customs Act, 1962, (52 of 1962) and
the rules and regulations thereunder, including those relating to
drawbacks, refunds and exemption duties, shall , so far as may be,
apply to the duty chargeable under this section as they apply in
relation to the duties leviable under that Act.

4.
Levy of duty where standard rate and preferential rate are specified.

4.Levy of duty where standard rate and preferential rate are
specified.(1) Where in respect of any Article a preferential rate of
revenue duty is specified in the First Schedule, or is admissible by
virtue of a notification under section 25 of the Customs Act, 1962,
(52 of 1962) the duty to be levied and collected shall be at the
standard rate, unless the owner of the article claims at the time of
importation that it is chargeable with a preferential rate of duty,
being 1[the produce or manufacture of such preferential area] as is
notified under subsection (3) and the article is determined, in
accordance with the rules made under sub-section (2), to be such
produce or manufacture.

(2) The Central Government may, by notification in the Official
Gazette, make rules for determining if any article is 1[the produce or
manufacture of any preferential area].

(3) For the purposes of this section and the First Schedule,
1[“preferential area] means any country or territory which the
Central Government may, by Notification FROM in the Official Gazette,
declare to be such area.

(4) Notwithstanding anything contained ins sub-section (1), where
the Central Government is satisfied that, that in the interests of
trade including promotion of exports, it is necessary to take
immediate action for discontinuing the preferential rate, or
increasing the preferential rate to a rate not exceeding the standard
rate, or decreasing the preferential rate, in respect of an article
specified in the First Schedule, the Central Government may, by
notification in the Official Gazette, direct an amendment of the said
Schedule to be made so as to provide for, such discontinuance of, or
increase or decrease, as the case may be, in, the preferential rate.

(5) Every notification issued under sub-section (3) or sub-
section (4) shall, as soon as may be after it is issued, be laid
before each House of Parliament.

5.
Levy of a lower rate of duty under a trade agreement.

5.Levy of a lower rate of duty under a trade agreement.(1) Where
under a trade agreement between the Government of India and the
Government of a foreign country or territory, duty at a rate lower
than that specified in the First Schedule is to be charged on articles
which are the produce or manufacture of such foreign country or
territory, the Central Government may, by notification in the Official
Gazette, make rules for determining if any article is the produce or
manufacture of such foreign country or territory and for requiring the
owner to make a claim at the time of importation, supported by such
evidence as may be prescribed in the said rules, for assessment at the
appropriate lower rate under such Agreement.

(2) If any question arises whether any trade agreement applies
to any country or territory, or whether it has ceased to apply to
India or any foreign country or territory, it shall be referred to the
Central Government for decision and the decision of the Central
Government shall be final and shall not be liable to be questioned in
any court of law.

6.
Power of Central Government to levy protective duties in certain cases.

6.Power of Central Government to levy protective duties in
certain cases. (1) Where the Central Government, upon a recommendation
made to it in this behalf by the Tariff Commission established under
the Tariff Commission Act, 1951, (50 of 1951) is satisfied that
circumstances exist which render it necessary to take immediate action
to provide for the protection of the interests of any industry

———————————————————————-

1 Subs. by Act 26 of 1978, s. 2,for certain words (w.e.f. 1-9-
1978).
———————————————————————–

established in India, the Central Government may, by notification in
the Official Gazette, impose on any goods imported INTO India in
respect of which the said recommendation is made, a duty of customs of
such amount, not exceeding the amount proposed in the said
recommendation, as it thinks fit.

(2) Every duty imposed on any goods under sub-section (1) shall,
for the purposes of this Act, be deemed to have been specified in the
First Schedule as the duty leviable in respect of such goods.

(3) Where a notification has been issued under sub-section (1),
the Central Government shall, unless the notification is in the
meantime rescinded, have a Bill introduced in Parliament, as soon as
may be, but in any case during the next session of Parliament
following the date of the issue of the notification to give effect to
the proposals in regard to the continuance of a protective duty of
customs on the goods to which the notification relates, and the
notification shall cease to have effect when such Bill becomes law,
whether with or without modifications, but without prejudice to the
validity of anything previously done thereunder:

Provided that if the notification under sub-section (1) is issued
when Parliament is in session, such a Bill shall be introduced in
Parliament during that session:

Provided further that where for any reason a Bill as aforesaid
does not become law within six months FROM the date of its
introduction in Parliament, the notification shall cease to have
effect on the expiration of the said period of six months, but without
prejudice to the validity of anything previously done thereunder.

7.
Duration of protective duties and power of Central Government to alter them.

7. Duration of protective duties and power of Central Government
to alter them. (1) When the duty specified in respect of any article
in the First Schedule is characterised as protective in 1[column (5)]
of that Schedule, that duty shall have effect only up to and inclusive
of the date, if any, specified in that Schedule.

(2) Where in respect of any such article the Central Government
is satisfied after such inquiry as it thinks necessary that such duty
has become ineffective or excessive for the purpose of securing the
protection intended to be afforded by it to be a similar article
manufactured in India and that circumstances exist which render it
necessary to take immediate action, it may, by notification in the
Official Gazette, increase of reduce such duty to such extent as it
thinks necessary.

(3) Every notification under sub-section (2), in so far as it
relates to increase of such duty, shall be laid before each House
of Parliament if it is sitting as soon as may be after the issue of
the notification, and if it is not sitting within seven days of its
re-assembly, and the Central Government shall seek the approval of
Parliament to the notification by a resolution moved within a period
of fifteen days beginning with the day on which the notification is so
laid before the House of the People and if Parliament makes any
modification in the notification or directs that the notification
should cease to have effect, the notification shall thereafter have
effect only in such modified form or be of no effect, as the case may
be, but without prejudice to the validity of anything previously done
thereunder.

(4) For the removal of doubts, it is hereby declared that any
notification issued under sub-section (2), including any such
notification approved or modified under sub-section (3), may be
rescinded by the Central Government at any time by notification in the
Official Gazette.

8.
Emergency power of Central Government to increase or levy export duties.

8. Emergency power of Central Government to increase or levy
export duties. (1) Where, in respect of any article, whether included
in the Second Schedule or not, the Central Government is satisfied
that the export duty leviable thereon should be increased or that an
export duty should be levied, and that circumstances exist which
render it necessary to take immediate action, the Central Government
may, by notification in the Official Gazette, direct and amendment of
the Second Schedule to be made so as to provide for an increase the
export duty leviable or, as the case may be, for the levy of an export
duty, on that article.

———————————————————————

1 Subs. by Act 26 of 1978, s. 3, for “column (6) ” (w.e.f. 1-9-
1978).
———————————————————————-

(2) The provisions of sub-section (3) and (4) of section 7 shall
apply to any notification issued under sub-section (1) as they apply
in relation to any notification increasing duty issued under sub-
section (2) of section 7.
3[8A.Emergency power of Central Government to increase import
duties (1) Where in respect of any article included in the First
Schedule, the Central Government is satisfied that the import duty
leviable thereon under section 12 of the Customs Act, 1962 should be
increased and that circumstances exist which render it necessary to
take immediate action, it may, by notification in the Official Gazette
direct an amendment of that Schedule to be made so as to provide for
an increase in the import duty leviable on such article to such extent
as it thinks necessary:

Provided that the Central Government shall not issue any
notification under this sub-section for substituting. the rate of,
import duty in respect of any article as specified by an earlier
notification issued under this sub-section be that Government before
such earlier notification has been approved with.or with. out
modifications under sub-section (2).

(2) The provisions of sub-sections (3) and (4) of section 7. shall apply to any notification issued under sub-section (1) as they
apply in relation to any notification increasing duty issued under
sub-section (2) of section 7.”]

9.
Additional import duty on bountyfed articles.

9.Additional import duty on bountyfed articles. 1[(1) Where any
country or territory pays, or bestows, directly or indirectly, any
bounty or Subsidy upon the manufacture or production therein or the
exportation therefrom of any article, then, upon the importation of
any such article INTO India, whether the same is imported directly
FROM the country of manufacture, production or otherwise, and whether
it is imported in the same condition as when exported FROM the country
of manufacture or production or has been changed in condition by
manufacture, production or otherwise, the Central Government may, by
notification in the Official Gazette, impose,-

(i) if the article is not otherwise chargeable with duty
under the provisions of this Act, a duty or

(ii) if the article is otherwise so chargeable, an
additional duty, not exceeding the amount of such bounty or
subsidy:

Provided that the Central Government may, pending the
determination in accordance with the provisions of this section and
the rules made thereunder of the amount of such bounty or grant,
impose a duty or additional duty under this sub-section not exceeding
the amount of such bounty or subsidy as provisionally estimated by it
and if such duty or additional duty exceeds such bounty or subsidy as
so determined,-

(a) the Central Government shall, HAVING regard to such
determination and as soon as may be after such determination,
reduce such duty or additional duty; and

(b) refund shall be made of so much of such duty or
additional duty which has been collected as is in excess of
the duty or additional duty as so reduced.];

(2) The [amount of any such bounty or subsidy]1 as aforesaid
shall, FROM time to time, be ascertained, determined, and declared by
the Central Government , after such inquiry as it may consider
necessary and the Central Government may, by notification in the
Official Gazette, make rules for the identification of such articles
and for the assessment and collection of any 1[duty or additional
duty, as the case may be,] imposed upon the importation thereof under
sub-section (1).

(3) Every notification issued under sub-section (1) shall, as
soon as may be after it is issued, be laid before each House of
Parliament.

2[9A. Antidumping duty. (1) Where any article is exported from
any country or territory (hereafter in this section referred to as the
exporting country or territory) to India at less than its normal
value, then, upon the importation of such article INTO India, the
Central Government may, by notification in the Official Gazette,
impose,–

(a) if the article is not otherwise chargeable with duty
under the provisions of this Act, a duty; or

(b) if the article is otherwise so chargeable, an additional
duty, not exceeding the margin of dumping in relation to such
article:

not exceeding the margin of dumping in relation to such
article:

(1) Sub-section (1) and (2) of section 9 shall stand amended as
follows when section 2 of Act No. 52 of 1982 comes INTO force:–

“(1) Where any country or territory pays, or bestows, directly
or indirectly, any bounty or subsidy upon the manufacture or
production therein or the exportation therefrom of any article, then,
upon the importation of any such article INTO India, whether the same
is imported directly FROM the country of manufacture, production or
otherwise, and whether it is imported in the same condition as when
exported FROM the country of manufacture, production or has been
changed in condition by manufacture, production or otherwise, the
Central Government may, by notification in the Official Gazette,
impose,–

(i) if the article is not otherwise chargeable with duty
under the provisions of this Act, a duty; or

(ii) if the article is otherwise so chargeable, an additional
duty, not exceeding the amount of such bounty or subsidy;

(a) the Central Government shall, HAVING regard to such
determination and as soon as may be after such determination,
reduce such duty or additional duty; and

(b) refund shall be made of so much of such duty or
additional duty which has been collected as is in excess of
the duty of the duty or additional duty as so reduced.”;
———————————————————————–

1Subs. by Act 52 of 1982, s.2 (w.e.f. 2-9-1985).

2Ins. by s. 3 ibid.,(w.e.f. 2-9-1985).

3 Ins. by Act 18 of 1992, s. 110.
————————————————————————

(b) in sub-section (2),–

(i) for the words ” not amount of any such bounty or
grant”, the words “amount of any such bounty or subsidy”
shall be substituted;

(ii) for the words “additional duty”, the words ” duty
or additional duty, as the case may be, ” shall be
substituted.

Provided that the, Central Government may, pending the
determination in accordance with the provisions of this section and
the rules made thereunder of the normal value and the margin of
dumping in relation to any article, impose on the importation of such
article INTO India a duty or additional duty under this sub-section on
the basis of a provisional estimate of such value and margin and if
such duty or additional duty exceeds the margin as so determined,-

(a) the Central Government shall, HAVING regard to such
determination and as soon as may be after such determination,
reduce such duty or additional duty; and

(b) refund shall be made of so much of such duty or
additional duty which has been collected as is in excess of
such duty or additional duty as so reduced.

Explanation.-For the purposes of this section,-

(a) “margin of dumping”, in relation to an article, means
the difference between the price at which such article is
exported and its normal value;

(b) “normal value”, in relation to an article, means-

(i) the comparable price in the ordinary course of
trade for the said article or like article when meant
for consumption in the exporting country or territory-
as determined under sub-section (2); or

(ii) where such comparable price cannot be ascertained
because of the particular market situation or for any
other reason, such value shall be either-

(A) the highest comparable price for the said
article or like article FROM the exporting country
or territory to any third country in the ordinary
course of trade as determined under subsection (2)
or

(B) the cost of production of the said article or
like article in the country of origin along with
reasonable addition for selling and any other cost,
and for profits, as determined under susection (2).

(2) Subject to any rules made under sub-section (3), the Central
Government shall, after making due allowance in each case for
differences in conditions and terms of sale, for differences in
taxation and for other differences affecting price comparability, and,
after such inquiry as it may consider necessary, determine, for the
purposes of sub-section (1), the export price and the normal value of,
and the margin of dumping in relation to, any article.

(3) The Central Government may, by notification in the Official
Gazette, make rules for the purposes of this section, and without
prejudice to the generality of the foregoing, such rules may provide
for the manner in which articles liable for any duty or additional
duty under sub-section (1) may be identified, and for the manner in
which the export price and the normal value of, and the margin of
dumping in relation to, such articles may be determined and for the
assessment and collection of such duty or additional duty.

(4) Every notification issued under sub-section (1) shall, as
soon as may be after it is issued, be laid before each House of
Parliament.

9B. No levy under section 9 or section 9A in certain cases in
the absence of injury to industry in India. (1) Notwithstanding
anything contained in section 9 or section 9A, the Central Government
shall not levy any duty or additional duty under either of those
sections on the import INTO India of any article FROM any country or
territory to which this section applies unless that Government, after
making investigation in accordance with the rules made under sub-
section (3), declares, by notification in the Official Gazette, that
the import of such article INTO India causes or threatens material
injury to any industry established in India or materially retards the
establishment of any industry in India,

(2) This section applies to every country or territory which is
specified by the Central Government by notification in the Official
Gazette to be a country, or territory which, by reason of its being a
party to the General Agreement on Tariff and Trade or by reason of any
agreement between it and India for giving the most-favoured nation
treatment or for any)[other reason, levies duty or additional duty of
the nature referred to in section 9 or section 9A on articles imported
FROM India only when such import causes or threatens any material
injury to any industry established in such country or territory or
material retards the establishment of such industry in such country or
territory.

(3) The Central Government may, by notification in the Official
Gazette, make rules for the purposes of this section, and without
Prejudice, to the generality of the foregoing, such rules may provide
for the manner in which any investigation may be made for the purposes
of sub-section (1), the factors to which regard shall be had in any
such investigation and for all matters connected with such
investigation.

(4) Every notification issued under, sub-section, (1) or sub-
section (2) shall, as soon as may be after it is issued, be laid
before each House of Parliament.

Explanation.-For the purposes of this section, “industry”, in
relation to any article, includes the manufacture or production of
like articles, any activity connected therewith find the persons
engaged in such production, manufacture or activity]

10.
Rules to be laid before Parliament.

10.Rules to be laid before Parliament. Every rule made under this
Act shall be laid, as soon as may be after it is made, before each
House of Parliament, while it is in session for a total period of
thirty days which may be comprised in one session or in two or more
successive sessions, and if before the expiry of the session
immediately following the session or the successive sessions
aforesaid, both Houses agree in making any modification in the rule,
or both House agree that the rule should not be made, the rule shall,
thereafter, have effect only in such modified form or be of no effect,
as the case may be ; so, however, that any such modification or
annulment shall be without prejudice to the validity of anything
previously done under that rule.

11. Power of Central Government to alter duties under certain
circumstances.

11.Power of Central Government to alter duties under certain
circumstances. (1) Where the Central Government is satisfied that it
is necessary so to do for the purpose of giving effect to any
agreement entered INTO before the commencement of this Act with a
foreign Government, it may, by notification in the Official Gazette,
increase or reduce the duties referred to in section 2 to such extent
as each case may require:

Provided that not notification under this sub-section increasing
or reducing the duties as aforesaid shall be issued by the Central
Government after the expiration of a period of one year FROM the
commencement of this Act.

(2) Every notification issued under sub-section (1) shall, as
soon as may be after it is issued, be laid before each House of
Parliament.

12.
Repeal and saving.

12.Repeal and saving. (2) The Indian Triff Act, 1934, (32 of
1934) and the Indian Tariff (Amendment Act, 1949, (1 of 1949) are
hereby repealed.

(2) Notwithstanding the repeal of any of the Acts mentioned in
sub-section (1), anything done or any action taken (including any
notification published and any rules and orders made or deemed to have
been made under the provisions of those Acts and in force immediately
before the commencement of this Act) shall, in so far as such thing or
action is not inconsistent with the provisions of this Act, be deemed
to have been done or taken under the provisions of this Act and shall
continue in force accordingly until superseded by anything done or
any action taken under this Act.

13.
Consequential amendment of Act 52 of 1962.

13.Consequential amendment of Act 52 of 1962. In the Customs Act,
1962, in sub-section (1) of section 12 and in sub-section (1) of
section 14, for the words and figures “Indian Tariff Act, 1934”, (32. of 1934) the words and figures “Customs Tariff Act, 1975″ shall be
substituted.

SCHE

(See section 2)

THE FIRST SCHEDULE–IMPORT TARIFE

(See section 2)

3(The first Schedule is attached at the end of the Act.)

Rules for the interpretation of this Schedule

1. The title of Sections and Chapters are provided for ease
of reference only; for legal purposes, classification shall be
determined according to the terms of the Headings an any relative
Section or Chapter Notes and, provided such Headings or Notes do not
otherwise require, according to the provisions hereinafter contained.
The classification of goods within a Heading shall be determined by
applying as between sub-headings the like rules as are applicable
between Headings.

2. (a)Any reference in a Heading o an article shall be taken
to include a reference to that article incomplete or unfinished,
provided that, as imported, the incomplete or unfinished article has
the essential character of the complete or finished article. It shall
all also be taken to include a reference to that article complete or
finished (or falling to be classified as complete or finished by
virtue of this rule), imported unassembled or disassembled.

(b) Any reference in a Heading to a material or substance shall
be taken to include a reference to mixtures or combinations of that
material or substance with other material or substances. Any
reference to goods of a given material or substance shall be taken to
include a reference to goods consisting wholly or partly of such
material or substance. The classification of goods consisting of more
than one material or substance shall be to the principles contained in
rule 3.
3. When for any reason goods are, prima facie, classifiable
under two or more Headings, classification shall be effected as
follows:

(a) The Heading which provides the most specific description
shall be preferred to Headings providing a more general
description.

(b) Mixtures and composite goods which consist of different
materials or are made up of different components and which
cannot be classified by reference to (a) shall be classified
as if they consisted of the material or component which
gives the goods their essential character, in so far as this
criterion is applicable.

1[ (c) When goods cannot be classified by reference to (a)
or (b) , they shall be classified under the Heading which
occurs latest among those which equally merit consideration.]

4. Goods not falling within any Heading of the Schedule shall
be classified under the Heading appropriate to the goods to which they
are most akin.

General Explanatory Note

The abbreviation ” ” in any column of this Schedule in relation
to the rate of duty indicates that duty on the goods to which the
entry relates shall be charged on the basis of the value of the goods
as defined in section 14 of the Customs Act, 1962 (52 of 1962), the
duty being equal to such percentage of the value as is indicated in
that column.

In any entry, if no rate of duty is shown in column (4) 2***.
The rate shown in column (3) shall be applicable.

———————————————————————

1Subs. by Act 26 of 1978, s. 4 and Sch., for cl. (c) (w.e.f. 1-9-
1978).

2The words “or column (5)” omitted by s. 4 and Sch., ibid.
(w.e.f. 1-9-1978).

3 Subs. by Act 8 of 1986, S, 2 (w.e.f. 28-2-1986)

———————————————————————–

CHAP

Live animals.

CHAPTER 1.
Live animals

NOTE

This Chapter covers all live animals except:

(a) fish, crustaceans and molluscs falling within Chapter
3;

(b) microbial cultures and other products of Heading No.
30.02; and

(c) animals falling within Chapter 97.
———————————————————————-
Heading Sub-heading No. and des- Rate of duty Duration
No. cription of article when rates
Standard 1*** 3Pre- of duty
ferential Areas] are pro-
tective
———————————————————————–
(1) (2) (3) 1*** 4[(4)] 4[(5)]
———————————————————————–
01.01/06 Live animals including live
birds 100

————————————————————————

CHAP

Meat and edible meat offals.

CHAPTER 2.
Meat and edible meat offals

NOTE

This Chapter does not cover:

(a) meat (including poultry liver) unfit or unsuitable
for human consumption;

(b) guts, bladders or stomachs of animals and animal
blood (Chapter 5); or

(c) animal fat, other than pig and poultry fat (not rendered or
solvent-extracted), fresh, chilled, frozen, salted, brine,
dried or smoked (Chapter 15).

02.01/06 Meet including edible meat
offals and pig and poultry
fat (not rendered or solvent-
extracted), fresh, chilled, fro-
zen, salted, in brine, dried
or smoked. 100

————————————————————————

1Column (4) and sub-heading “U. K.” omitted by Act 26 of 1978,
s. 4 and Sch., (w.e.f. 1-9-1978).

2Subs. by s. 4 and Sch., ibid., for the sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3Columns (5) and (6) renumbered respectively as columns (4) and
(5) by s. (W.e.f. 1-9-1978),

————————————————————————–

CHAP

Fish, crustaceans and molluscs.

CHAPTER 3.
Fish, crustaceans and molluscs

NOTE

This Chapter does not cover:

(a) marine mammals (Chapter1) or meat thereof (Chapter 2)

(b) fish (including livers and roes thereof), crustaceans and
molluscs, dead, unfit or unsuitable for human consumption by
reason of either their species or their condition (Chapter
5); or

———————————————————————-
Heading Sub-heading No. and des- Rate of duty Duration
No. cription of article when rates
Standard 1*** 3Pre- of duty
ferential Areas] are pro-
tective
———————————————————————–
(1) (2) (3) 1*** 4[(4)] 4[(5)]
———————————————————————–
03.01/03 Fish, fresh (live or dead),
chilled, dried, salted or in
brine; smoke whether or not
cooked before or during the
smoking process; crustaceans
and molluscs, whether in shell
or not fresh (live or dead),
chilled, frozen salted, in brine
or. dried; crust shell, simply
boiled in water 60
————————————————————————–

CHAP

Dairy produce; birds eggs; natural money; edible products of animal origin,
not elsewhere specified or included.

CHAPTER 4.
Dairy produce; birds eggs; natural honey; edible products of animal
origin, not elsewhere specified or included

1[1. The expression “milk” means full cream or skimmed milk,
butter milk, whey, curdled milk, kephir, yoghourt and other
fermented or acidified milk.]

2. Milk and cream put up in hermetically sealed cans are
regarded as preserved within the meaning of Heading 04.01/04.
———————————————————————-
Heading Sub-heading No. and des- Rate of duty Duration
No. cription of article when rates
Standard 1*** 3Pre- of duty
ferential Areas] are pro-
tective
———————————————————————–
(1) (2) (3) 1*** 4[(4)] 4[(5)]
———————————————————————–

04.01/04 Milk and cream, fresh or pre-
served, butter (including ghee),
cheese and curd :

(1) Not elsewhere specified. 60

(2) Milk powder. 60

04.05/06 Birds, eggs and egg yolks, fresh,
dried or otherwise preserved,
sweetened or not; natural honey. 100

04.07 Edir
1. Ins. by Act 26 of 1978, s.4 and Sch. (w.e.f. 1-9-1978).

2. Column (4) and sub-heading “U.K.” omitted by s.4 and Sch.,
ibid., (w.e.f. 1-9-1978).

3. Subs. by s.4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

4. Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s.4 and Sch., ibid., (w.e.f. 1-9-1978).

———————————————————————–

79.

CHAP

Ceramic products

CHAPTER 69.
Ceramic products

NOTES

1. The Headings of this Chapter are to be taken to apply only to
ceramic products which have been fired after shaping. Headings Nos.
69.04/08, 69.09 and 69.10/14 are to be taken to apply only to such
products other than heat-insulting goods and refractory goods.

2. This Chapter does not cover :

(a) goods falling within Chapter 71 (for example, imitation
jewellery) ;

(b) cermets falling within Chapter 81 ;

(d) artificial teeth (Heading No. 90.19) ;

(e) goods falling within Chapter 91 (for example, clocks and
click cases) ;

(f) articles falling within Chapter 97 (for example, toys,
games and sports requisites) ;

(g) smoking pipes, buttons or other articles falling within
Chapter 98 ; or

(h) original statutory, collectors pieces or antiques
(Chapter 99) ;

———————————————————————-
Heading Sub-heading No. and des- Rate of duty Duration
No. cription of article when rates
Standard 1*** 2[Pre- of duty
ferential Areas] are pro-
tective
———————————————————————–
(1) (2) (3) 1*** 3[(4)] 3[(5)]
———————————————————————–

69.01/02 Heat-insulating bricks, blocks, tiles and
other heat-insulating goods of siliceous
fossil meals or of similar siliceous ear-
ths (for example, kieselguhr, tripolite
or diatomite) ; refractory bricks, blocks,
tiles and similar refractory construction-
al goods 60

69.03 Other refractory goods (for example, reto-
rts, crucibles, muffles, nozzles, plugs,
supports, cupels, tubes, pipes, sheaths
and rods) 60

69.04/08 Building bricks, roofing tiles, earth and
wall tiles and other constructional goods;
piping, conduits and guttering (including
angles, bends and similar fittings) 100

69.09 Laboratory, chemical or industrial wares ;
troughs, tubs and similar receptacles of
a kind used in agriculture; pots, jars and
similar articles of a kind commonly used
for the conveyance or packing of goods 4[100 ]

69.10/14 Other articles including sanitary fixtures,
tableware and domesticware 100

————————————————————————

1. Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978,
s.4 and Sch. (w.e.f. 1-9-1978).

2. Subs. by s.4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3. Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s.4 and Sch., ibid., (w.e.f. 1-9-1978).

4. Subs. by Act 29 of 1977, s.31 and Sch.

———————————————————————–

CHAP

Glass and glassware

CHAPTER 70

Glass and glassware

NOTES

1. This Chapter does not cover :

(a) ceramic enamels (Heading No. 32.04/12) ;

(b) goods falling within Chapter 71 (for example, imitation
jewellery) ;

(d) hypodermic syringes, artificial eyes, thermometers,
barometers, hydrometers, optically worked optical elements or
other articles falling within Chapter 90 ;

(e) toys, games, sports requisites, Christmas tree ornaments
or other articles falling within Chapter 97 (excluding glass
eyes without mechanisms for dolls or for other articles of
that Chapter) ;

(f) buttons, fitted vacuum flasks, scent or similar sprays or
other articles falling within Chapter 98.

2. For the purposes of Heading No. 70.20, the expression “wool”
means :

(a) mineral wools with a silica (Si O2) content not less than
60 per cent. by weight ;

(b) mineral wools with a silica (Si O2) content less than 60
per cent. but with an alkaline oxide (K2 O and /or Na2 O)
content of more than 5 per cent. by weight or a boric oxide
(B O2) content of more than 2 per cent. by weight.

Mineral wools which do not comply with the above specifications
fall in Chapter 68.
3. For the purposes of this Schedule, “glass” is to be taken to
extend to fused quartz and fused silica.

70.01/16 Glass and glassware, including containers
for the conveyance or paking of goods, en-
velopes for electric lamps, electronic val-
ves or the like, inners for vacuum flasks,
articles of stationery, illuminating glass-
ware, optical elements of glass not optica-
lly worked nor of optical glass, clock and
watch glasses and bricks, titles, slabs and
similar articles of a kind commonly used in
building 100

70.17/18 Laboratory, hygienic and pharmaceutical
glassware, whether or not graduated or
calibrated ; glass ampoules ; optical
glass and elements of optical glass,
other than optically worked elements;
blanks for corrective spectacle lenses 60

————————————————————————

1. Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978,
s.4 and Sch. (w.e.f. 1-9-1978).

2. Subs. by s.4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3. Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s.4 and Sch., ibid., (w.e.f. 1-9-1978).

———————————————————————–

81.

70.19 Glass beads, imitation pearls, imita-
tion precious and semi-precious stones,
and similar fancy or decorative glass-
wares, and article of glassware made
threfrom; glass cubes and small glass
plates, for decorative purposes; arti-
ficial eyes of glass, excluding those
for wear by humans; ornaments and other
fancy articles of lamp-worked glass;
glass grains (ballotini) 100

70.20 Glass fibre (including wool), yarns,
fabrics and articles made therefrom 60

70.21 Other article of glass 100

———————————————————————-

CHAP

Pearls, precious and semi-precious stones, precious metals, rolled precious
metals, and articles thereof; imitation jewellery

CHAPTER 71.
Pearls, precious and semi-precious stones, precious metals, rolled
precious metals, and articles thereof; imitation jewellery

NOTES

1. Subject to Note 1 (a) to Section VI and except as provided
below, all articles consisting wholly or partly :

(a) of pearls or of precious or semi-precious stones
(natural, synthetic, or reconstructed) ; or

(b) of precious metal or of rolled precious metals, are to be
classified within this Chapter and not within any other
Chapter.

2. This Chapter does not cover :

(a) amalgams of precious metal, and colloidal precious metal
(Chapter 28) ;

(b) sterile surgical suture materials, dental fillings and
other goods falling in Chapter 30 ;

(d) handbags and other articles falling within Chapter 42 ;

(e) goods of Chapter 43 ;

(f) goods falling within Section XI (textiles and textile
articles) ;

(g) footwear (Chapter 64) and headgear (Chapter 65) ;

———————————————————————-

1. Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978,
s.4 and Sch. (w.e.f. 1-9-1978).

2. Subs. by s.4 and Sch., ibid., sub-heading “Other Preferential
Areas” (w.e.f. 1-9-1978).

3. Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s.4 and Sch. ibid., (w.e.f. 1-9-1978).

———————————————————————–

82.

(h) umbrellas, walking-sticks and other articles falling
within Chapter 66 ;

1* * * * * * * * *

2[ (ij) ] coin (Chapter 72 or 99) ;

3[(k)] abrasive goods falling within Chapter 68 or 82,
containing dust or powder of precious or semi-precious stones
(natural or synthetic) ; goods of Chapter 82 with a working
part of precious or semi-precious stones (natural, synthetic
or reconstructed) on a support of base metal ; machinery,
mechanical appliances and electrical goods, and parts
thereof, falling within Section XVI, not being such articles
wholly of precious or semi-precious stones (natural,
synthetic or reconstructed) ;

2[(l)] goods falling within Chapter 90, 91 or 92 (scientific
instruments clocks and watches, or musical instruments) ;

3[(m)] arms or parts thereof (Chapter 93) ;

3[(n)] articles covered by Note 2 to Chapter 97 ;

3[(o)] articles falling within Chapter 98 other than buttons,
studs, cuff-links, combs, hair-slides and the like ; or

3[(p)] original sculptures and statuary and collectors
pieces (Heading No. 99.04/05) and antiques of an age
exceeding one hundred years (Heading No. 99.06) other than
pearls or precious or semi-precious stones.

3. (a) “Pearls” is to be taken to include cultured pearls.

(b) “Precious metal” means silver, gold, platinum and other
metals of the platinum group, namely, iridium, osmium, palladium,
rhodium and ruthenium.

4. For the purposes of this Chapter, any alloy (including a
sintered mixture) 4[and an intermetallic compound] containing precious
metal is to be treated as an alloy of precious metal if, and only if,
any one precious metal constitutes as much as two per cent., by
weight, of the alloy. Alloys of precious metal are to be classified
according to the following rules :

(a) an alloy containing two per cent. or more, by weight, of
platinum is to be treated only as an alloy of platinum ;

(b) an alloy containing two per cent. more, by weight, of
gold but no platinum, or less than two per cent. by weight,
of platinum, is to be treated only as an alloy of gold ;

For the purpose of this Note, metals of the platinum GROUP are to
be regarded as one metal and are to be treated as though they were
platinum.

———————————————————————–

1. Item (ij) omitted by Act 26 of 1978, s.4 Sch. (w.e.f. 1-9-
1978).

2. Item (k) relettered as item (ij) by s.4 and Sch., ibid.,
(w.e.f. 1-9-1978).

3. Items (l) to (q) relettered as items (k) to (p) respectively
by s.4 and Sch., ibid., (w.e.f. 1-9-1978).

4. Ins. by s.4 and Sch., ibid., (w.e.f. 1-9-1978).

———————————————————————–

83.

5. Except where the context otherwise requires, any reference in
these Notes or elsewhere in this Schedule to precious metal or to any
particular precious metal is to be taken to include a reference to
alloys treated as alloys of precious metal or of the particular metal
in accordance with Note 4 above, but not to rolled precious metal or
to base metal or non-metals coated or plated with precious metal.

6. “Rolled precious metal” means material made with a base of
metal upon one or more surfaces of which there is affixed by
soldering, brazing, welding, hot-rolling or similar mechanical means a
covering of precious metal. This expression is also to be taken to
cover base metal inlaid with precious metal.

7. (a) In Heading No. 71.12/15, “jewellery, goldsmiths and
silversmiths wares and other articles of precious metal or rolled
precious metal and parts thereof” does not cover articles in which
precious metal or rolled precious metal is present as minor
constituents only, such as minor fittings or minor ornamentation (for
example, monograms, ferrules and rims). “Articles consisting of, or
incorporating, pearls, precious or semi-precious stones (natural,
synthetic or reconstructed)” does not cover articles containing
precious metal or rolled precious metal (other than as minor
constituents).

(b) For the purposes of this Heading, “jewellery” means :

(i) any small objects of personal adornment (gem-set or not)
(for example, rings, bracelets, necklaces, broaches, ear-
rings, watchchains, fobs, pendants, tie-pins, cuff-links,
dress-studs, religious or other medals and insignia) ; and

(ii) articles of personal use of a kind normally carried in
the pocket, in the handbag or on the person (such as
cigarette cases, powder boxes, chain purses, cachou boxes).

(c) For the purposes of this Heading, “goldsmiths or
silversmiths wares” includes such articles as ornaments, tableware,
toilet-ware, smokers requisites and other articles of household,
office or religious use.

8. For the purposes of Heading No. 71.16, “imitation jewellery”
means articles of jewellery within the meaning of paragraph (b) (i) of
Note 7 above (but not including buttons, studs, cuff-links, dress
combs, hair-slides or the like of Heading Nos. 98.01/02 and 98.12/14),
not incorporating pearls, precious or semi-precious stones (natural,
synthetic or reconstructed) nor (except as plating or as minor
constituents) precious metal or rolled precious metal, and composed :

(a) wholly or partly of base metal, whether or not plated
with precious metal ; or

(b) of at least two materials (for example, wood and glass,
bone and amber, mother of pearl and artificial plastic
material), no account being taken of materials (for example,
necklace strings) used only for assembly.

9. Cases, boxes and similar containers imported with articles of
this Chapter are to be classified with such articles if they are of a
kind normally sold therewith. Cases, boxes and similar containers
imported separately are to be classified under their appropriate
Headings.

84.

71.01 Pearls, unworked or worked, but
not mounted, set or strung (except
ungraded pearls temporarily strung
for convenience of transport) :

(1) Real pearls, raw or unworked 40 … . . .

(2) Cultured pearls, raw or un-
worked. 40 … …

(3) Real and cultured pearls
worked. 60 … ….

71.02 Precious and semi-precious stones,
unworked, cut or otherwise worked,
but not mounted, set or strung
(except ungraded stones temporarily
strung for convenience of transport):

(1) Emeralds, sapphires and rubies,
unworked or uncut . . . . . . . 40 … ….

(2) Diamonds, unworked or uncut,
including sawn diamonds which re-
quire further cutting or faceting,
but excluding industrial diamonds. 40 …. …

(3) Industrial diamonds. . . . . 40

(4) Precious and semi-precious
stones not elsewhere specified,
unworked. . . . . 40 …. …

(5) Precious and semi-precious
stones, cut or otherwise worked. 60 … …

71.03 Synthetic or reconstructed pre-
cious or semi-precious stones,
unworked, cut or otherwise worked,
but not mounted, set or strung
(except ungraded stones tempporar-
ily strung for convenience of
transport). . . . . . . . . 60 … …

71.04 Dust and powder of natural or
synthetic precious or semi-
precious stones. . . . 60 … …

71.05/11 Precious metals, namely, sliver,
gold and platinum and other
metals of the platinum group,
rolled precious metals, silver
gilt and platinum plated gold
or silver, unwrought, or semi-
manufactured; jewellers sweep-
ings and other waste and scrap
of precious metal:

(1) Not elsewhere specified . . 100 … …

(2) Platinum and other metals of
the platinum group. . . . .. 60 … …

71.12/15 Jewellery, goldsmiths and silver-
smiths wares and other articles,
of precious metal, and parts there-
of; articles consisting of, or
semi-precious stones (natural,
synthetic or reconstructed). . . . 100 … …

71.06 Imitation jewellery. . . . . 100 … …

————————————————————————-
1Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
4 and Sch. (w.e.f. 1-9-1978).

2Subs. by s. 4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).

————————————————————————–

85.

CHAP

Coin

CHAPTER 72.
Coin

NOTE

This Chapter does not cover collectors pieces (Heading No. 99.04/05).

———————————————————————-
Heading Sub-heading No. and des- Rate of duty Duration
No. cription of article when rates
Standard 1*** 2[Pre- of duty
ferential Areas] are pro-
tective
———————————————————————–
(1) (2) (3) 1*** 3[(4)] 5[(5)]
———————————————————————–
72.01 Coin:
(1) Not elsewhere specified. 100

(2) Current coin of the Govern-
ment of India. . . . Free

————————————————————————

CHAP

Iron and steel and articles thereof

CHAPTER 73.
Iron and steel and articles thereof

NOTES

1. In this Chapter, the following expressions have the meanings
hereby assigned to them:

(a) “pig iron” and “cast iron” (Heading No. 73.o1):

a ferrous product containing, by weight, 1.9 per cent. or
more of carbon, and which may contain one or more of the
following elements within the weight limits specified:

less than 15 per cent. phosphorus,

not more than 8 per cent. silicon,

not more than 6 per cent. managanese,

not more than 30 per cent. chromium,

not more than 40 per cent. tungsten, and

an aggregate of not more than 10 per cent of other alloy
elements (for example, nicked, copper, aluminium,
titanium, vanadium, molybdenum).

However, the ferrous alloys known as “non-distorting tools
steels” containing, by weight, 1.9 per cent. or more of carbon and
HAVING the characteristics of steels, are to be classified as steels,
under their appropriate Headings:

(b) “spiegeleisen” Heading No. 73.01):

a ferrous product containing, by weight , more than 6 per
cent. but not more than 30 per cent. of managanese and
otherwise conforming to the specification at (a) above;

alloys of iron (other than master alloys as defined in Note 1. to Chapter 74) which are not usefully malleable and are
commonly used as raw material in the manufacture of ferrous
metals and which contain, by weight, separately or together:

more than per cent. of cilicon, or

more than 30 per cent. of managanese, or

more than 30 per cent. of chromium, or

more than 40 per cent. of tungsten, or

a total of more than 10 per cent. of other alloy
elements (aluminium, titanium, vanadium, copper,
molybedenum, niobium or other elements, subject to a
maximum content of 10 per cent. in the case of copper),

and which contain, by weight, not less than 4 per cent. in
the case of ferro-alloys containing silicon, not less than 8. per cent. in the case of ferro-alloys containing managanese
but no silicon or not less than 10 per cent. in other cases,
of the element iron;

88.

(d) “alloy steel” (Heading No. 73.15):

steel containing, by weight, one or more elements in the
following proportions:

more than 2 per cent. of managanese and silicon, taken
together, or

2.00 per cent. or more of manganese, or

2.00 per cent. or more of silicon, or

0.50 per cent. or more of nickel, or

0.50 per cent. or more of chromium, or

0.10 per cent. or more of molybdenum, or

0.10 per cent. or more of vanadium, or

0.30 per cent. or more of tungsten, or

0.30 per cent. or more of cobalt, or

0.30 per cent. or more of aluminium, or

0.40 per cent. or more of copper, or

0.10 per cent. or more of lead, or

0.12 per cent. or more of phosphorus, or

0.10 per cent. or more of sulphur, or

0.20 per cent. or more of phosphorus, and sulphur,
taken together, or

0.10 per cent. or more of other elements, taken
separately;

(e) “high carbon steel” (Heading No. 73.15):

steel containing, by weight, not less than 0.60 per cent. of
carbon and HAVING a content, by weight, less than 0.04 per
cent. of phosphorus and sulphur taken separately and less
than 0.07 per cent. of these elements taken together;

(f) “puddled bars” and “pillings” (Heading No. 73.06/07):

products for rolling, forging or re-melting obtained either:

(i) by shingling balls of puddled iron to remove the
slag arising during puddling, or

(ii) by roughly welding together by means of hot-
rolling, packets of scrap iron or steel or puddled
iron;

(g) “ingots” (Heading No. 73.06/07):

products for rolling or forging obtained by casting into
moulds;

(h) “blooms” and “billets” (Heading No. 73.06/07):

semi-finished products of rectangular section, of a thickness
not less than 6 millimetres, of a width not less than 150
millimetres and of such dimensions that the thickness does
not exceed one-quarter of the width;

89.

(k) “alloy steel” (Heading No. 73.08):

coiled semi-finished hot-rolled products, of rectangular
section, not less than 1.5 millimetres thick, of a width
exceeding 500 millimetres and of a weight of not less than
500 kilograms per piece;

(i) “universal plates” (Heading No. 73.09):

products of rectangular section, hot-rolled lengthwise in a
closed box or universal mill, of a thickness exceeding 5. milimetres but not exceeding 100 millimetres, and of a width
exceeding 150 millimetres but not exceeding 1,200
millimetres;

(m) “hoop and strip” (Heading No. 73.12):

rolled products with sheared or unsheared edges, of
rectangular section, of a thickness not exceeding 6. millimetres, of width not exceeding 500 millimetres and of
such dimensions that the thickness does not exceed one-tenth
of the width, in straight strips, coils or flattened coils;

(n) “sheets and plates” (Heading No. 73.13):

rolled products [other than coils for re-rolling as defined
in paragraph (k) above] of any thickness and, if in
rectangles, of a width exceeding 500 millimetres.

Heading No. 73.13 is to be taken to apply, inter alia, to sheets
or plates which have been cut to non-rectangular shape, perforated,
corrugated, channelled, ribbed, polished or coated, provided that they
do not thereby assume the character of articles or of products falling
within other Headings;

(o) “wire” (Heading No. 73.14):

cold-drawn products of solid section of any cross-sectional
shape, of which no cross-sectional dimension exceeds 13. millimetres. In the case of Heading Nos. 73.25, 73.26 and
73.27/28, however, “wire” is deemed to include rolled
products of the same dimensions;

(p) “bars and rods” (including wire rod) (Heading No 73.10):

products of solid section which do not conform to the
entirety of any of the definitions (h), (ij), (k), (l), (m),
(n) and (o) above, and which have cross-sections in the
shape of circles, segments of circles, ovals, isosceles
triangles, rectangles, hexagons, octagons or quadrilaterals
with only two sides parallel and the other sides equal.

The expression also includes concrete reinforcing bars which
apart FROM minor indentations, flanges, grooves or other deformations
produced during the rolling process correspond to the above
definition;

(q) “hollow mining drill steel” (Heading No. 73.10):

steel hollow bars of any cross-section, suitable for mining
drills, of which the greatest external dimension exceeds 15. millimeters but does not exceed 50 millimetres, and of which
the greatest internal dimension does not exceed one-third of
the greatest external dimension, Other steel hollow bars are
to be treated as falling within Heading No. 73.17/19;

(r) “angles, shapes and sections” (Heading No. 73.11):

products, other than those falling within Heading No. 73.16,
which do not conform to the entirety of any of the
definitions (h) , (ij), (k), (l), (m),(n) and (o) above, and
which do not have cross-sections in the form of circles,
segments of of circles, ovals, isosceles triangles,
rectangles, hexagons, octagons or quadrilaterals with only
two sides parallel and the other two sides equal, and which
are not hollow,

2. Heading Nos. 73.06/07 to 73.14 are to be taken not to apply to
goods of alloy or high carbon steel (Heading No. 73.15).

3. Iron and steel products of the kind described in any of the
Headings Nos. 73.06/07 to 73.15 inclusive, clad with another ferrous
metal, are to be classified as products of the ferrous metal
predominating by weight.

4. Iron obtained by electrolytic deposition is classified
according to its form and dimensions with the corresponding products
obtained by other processes.

———————————————————————-
Heading Sub-heading No. and des- Rate of duty Duration
No. cription of article when rates
Standard 1*** 2[Pre- of duty
ferential Areas] are pro-
tective
———————————————————————–
(1) (2) (3) 1*** 3[(4)] 5[(5)]
———————————————————————–

73.01 Pig iron, cast iron and spie-
geleisen, in pigs, blocks, lu-
mps and similar forms. . . . [60 ]5.
73.02 Ferro-alloys. . . . . . . [60 ]5.
73.03/05 Waste and scrap metal, shot
and angular grit (whether or
not graded); wire pellets,
iron or steel powders; sp-
onge iron or steel. . . . [100 ]5.
73.06/07 Puddled bars, pilings, ingots,
blocks, lumps and similar
forms,blooms, billets, slabs
and sheet bars (including tin-
plate bars), of iron or steel
pieces roughly shaped by for-
ging, of iron or steel:

(1) Not elsewhere specified. [60 ]5.
(2) Pieces roughly shaped by
forging, of iron or steel. . [100 ]5.
73.08 Iron or steel coils for re-
rolling. . . . [60 ]5.
73.09 Universal plates of iron or
steel. . . . . [60 ]5.
73.10 Bars and rods (including wire
rod), of iron or steel, hot-
rolled, forged, extruded cold-
formed or cold-finished; (inc-
luding precision-made); hollow
mining drill steel. . . . [60 ]5.
73.11 Angles, shapes and sections,
or iron or steel, hot-rolled,
forged, extruded, cold-formed
or cold-finished; sheet pil-
ing of iron or steel, whether
or not drilled, punched or
made FROM assembled elements. [60 ]5.
73.12 Hoop and strip, of iron or
steel, hot-tolled or cold-
rolled. . . . [60 ]5.
———————————————————————-
1Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.4. and Sch. (w.e.f. 1-9-1978).

2Subs. by s.4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s.4 and Sch., ibid.

4Subs. by Act 14 of 1982, s. 43 and Second Sch.

5Subs. by Act 11 of 1983, s.44 & Sch. II.

———————————————————————–

91.

———————————————————————-
Heading Sub-heading No. and des- Rate of duty Duration
No. cription of article when rates
Standard 1*** 2[Pre- of duty
ferential Areas] are pro-
tective
———————————————————————–
(1) (2) (3) 1*** 3[(4)] 5[(5)]
———————————————————————–

73.13 Sheets and plates, of iron or
steel, hot-rolled or cold-rolled:

(1) Not elsewhere specified. [100 ]8.
(2) Tinned sheets and plates. [100 ]8.
73.14 Iron or steel wire, whether or
not coated, but not insu-
lated. .. . [60 ]8.
5[73.15 Alloy steel and high carbon
steel in the forms mentioned
in Heading Nos. 73.06/07 to
73.14:

6[(1) Not elsewhere specified 300

(2) Coils for re-rolling, bars
(including bright bars), rods,
wire rods, wire circles, angles,
shapes and sections, strips,
sheets and plates, of stain-
less steel. 300

7[73.16 Railway and tramway track
construction material of iron
or steel, the following:
rails, check-rails, switch
blades, crossings (or frogs),
crossing pieces, point rods,
rack rails, sheepers, fish
plates, chairs, chair wedges,
sole plates (base plates),
rail clips, bedplates, ties
and other material speciali-
sed for joining or fixing
rails:

(1) Not elsewhere specified. [60 ]8.
(2) Of stainless steel. 300

73.17/19 Tubes and pipes and blanks
therefor of iron of steel:

(1) Other than of stainless
steel:

(i) Not elsewhere specified. [100 ]8.
(ii) Drilling tubes and pipes
blanks therefor. [60 ]8.
(iii) Tubes and pipes for
boilers falling within Heading
No. 84.01/02 and blanks there-
for. [60 ]8.
(iv) Tubes and pipes sheathed
or lined with corrosion- res-
isting material, such as
glass, rubber and plastic. [60 ]8.
(2) Of stainless steel. 300

73.20 Tubes and pipe fittings (for
example, joints, elbows,
unions and flanges), of iron
or steel;

(1) Not elsewhere specified. [100 ]8.
(2) Of stainless steel. 300

73.21 Structures and parts of stru-
ctures (for example, hangers
and other buildings, bridges
and bridge-sections, lock-
gates, towers, lattice masts,
roofs, roofing frame-works,
door and window frames, shutt-
ers, balustrades, pillars and
columns), of iron or steel;
plates, strips, rods, angles,
shapes, sections, tubes and the
like, prepared for use in stru-
ctures, of iron or steel:

(1) Not elsewhere specified. [60 ]8.
(2) Of stainless steel. 300

————————————————————————-

1Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
4 and Sch. (w.e.f. 1-9-1978).

2Subs. by s. 4 Sch., ibid., for Sub-heading “Other Preferential
Areas” (w.e.f. 1-9-1978).

3Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).

4Subs. by Act 14 of 1982, s. 43 and Second Sch.

5Subs. by Act 16 of 1981, s. 46 and Second Sch., for Heading No.
73.15.
6Subs. by Act 15 of 1982, s. 2, for sub-heading (1) and (2).

7Subs. by s.2, ibid., for Heading Nos. 73.16, 73.17/19, 73.20,
73.21 and 73.22/23.
8Subs. by Act 11 of 1983, s. 44 & Sch. II.

————————————————————————-

92.

———————————————————————-
Heading Sub-heading No. and des- Rate of duty Duration
No. cription of article when rates
Standard 1*** 2[Pre- of duty
ferential Areas] are pro-
tective
———————————————————————–
(1) (2) (3) 1*** 3[(4)] 5[(5)]
———————————————————————–

73.22/23 Reservoirs, tanks, vats, casks,
drums, cans, boxes and similar
containers for any material (other
than compressed or liquefied gas),
of iron or steel:

(1) Not elsewhere specified. [100 ]6.
(2) Of stainless steel. 300

73.24 Containers of iron or steel, for
compressed or liquefied-gas. [60 ]6.
4[73.25 Stranded wire, cables, cordage,
ropes, plaited bands, slings and
the like, of iron or steel wire,
but excluding insulated electric
cables:

(1) Not elsewhere specified. [100 ]6.
(2) Of stainless steel. 300

73.26 Barbed iron or steel wire; twis-
ted hood or single flat wire,
barbed or not, and loosely twis-
ted double wire, of kinds used
for fencing, of iron or steel:

(1) Not elsewhere specified. [100 ]6.
(2) Of stainless steel. 300

73.27/28 Gauze, cloth, grill, netting,
fencing, reinforcing fabric
and similar materials, of iron
or steel wire; expanded metal
of iron or steel;

(1) Not elsewhere specified. [100 ]6.
(2) Of stainless steel. 300

73.29 Chain and parts thereof, of
iron or steel:

(1) Not elsewhere specified.

(i) Other than of stainless
steel: [100 ]6.
(ii) mooring chains [60 ]6.
(2) Of stainless steel. 300

73.30 Anchors and grapnels and parts
thereof, of iron or steel. [60 ]6.
73.31 Nails, tacks, staples, hook-
nails, corrugated nails, spiked
cramps, studs, spikes and dra-
wing pins, of iron or steel, whe-
ther or not with heads of other
materials, but not including
such articles with heads of
copper. [100 ]6.
73.32 Bolts and nuts (including bolt
ends and screw studs), whether
or not threaded or tapped, and
screws (including screw hooks and
screw rings), of iron or steel:

rivets, cotters, cotter-pins,
washers and springs washers, of
iron or steel. [100 ]6.
5[73.33/40 Other articles of iron or steel:

(1) Not elsewhere specified. [150 ]6.
(2) Of stainless steel. 300

————————————————————————

1Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
4 and Sch. (w.e.f. 1-9-1978).

2Subs. by s. 4 and Sch., ibid., for Sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).

4Subs. by Act 15 of 1982, s. 2 for Heading Nos. 73.25, 73.26,
73.27,/28 and 73.29.
5Subs. by s.2, ibid., for Heading No. 73.33/40.

6Subs. by Act 11 of 1983, s. 44 & Sch. II.

————————————————————————–

93.

CHAP

Copper and articles thereof

CHAPTER 74.
Copper and articles thereof

NOTES

1. For the purpose of Heading No. 74.01/02 “master alloys” means
alloys [except copper phosphide (phosphor copper) containing more than
8 per cent. by weight of phosphorus] containing with other alloy
elements more than 10 per cent. by weight of copper, not usefully
malleable and commonly used as raw material in the manufacture of
other alloys or as de-oxidants, de-sulphurising agents or for similar
uses in the metallurgy of non-ferrous metals.

[Coper phosphide (phosphor copper) containing more than 8 per
cent. by weight of phosphorus falls within Chapter 28 and not within
this Chapter.]

3. In this Chapter, the following expressions have the meanings
hereby assigned to them:

(a) “wire” (Heading No. 74.03):

rolled, extruded, drawn or forged products of solid section,
of which the maximum cross-sectional dimension exceeds 6. millimetres and which, if they are flat, have a thickness
exceeding one-tenth of the width; also cast or sintered
products, of the same forms and dimensions, which have been
subsequently worked after production (otherwise than by
simple trimming or de-scaling), provided that they have not
thereby assumed the character of articles or products falling
within other Headings.

Wire-bars and billets with their ends tapered or otherwise
worked simply to facilitate their entry INTO machines for
converting them into, for example, wire-rod or tubes, are
however to be taken to be unwrought copper of Heading No.
74.01/02;

flat-surfaced, wrought products (coiled or not), of which the
maximum cross-sectional dimension exceeds 6 millimetre but
does not exceed one-tenth of the width.

Heading No. 74.04/05 is to be taken to apply, inter alia, to such
products, whether or not cut to shape, perforated, corrugated, ribbed,
channelled, polished or coated, provided that they do not thereby
assume the character of articles or of products falling within other
Headings.

3. Heading No. 74.07/08 is to be taken to apply, inter alia, to
tubes, pipes and hollow bars which have been polished or coated, or
which have been shaped or worked, such as bent, coiled, threaded,
drilled, waisted, cone-shaped or finned Heading No. 74.07/08 is to be
taken to apply, inter alia, to tube and pipe fittings which have been
similarly treated.

94.

———————————————————————-
Heading Sub-heading No. and des- Rate of duty Duration
No. cription of article when rates
Standard 1*** 2[Pre- of duty
ferential Areas] are pro-
tective
———————————————————————–
(1) (2) (3) 1*** 3[(4)] 5[(5)]
———————————————————————–

74.01/02 Copper matte; unwrought copper (re-
fined or not); copper waste and sc-
rap; master alloys 4[100 ]

74.03 Wrought bars, rods, angles, shapes
and sections, of copper ; copper
wire

(1) Not elsewhere specified 4[100 ]

(2) Bars, rods, angles, shapes sections
and wire of unalloyed copper 4[100 ]

74.04/05 Wrought plates, sheets, strip and foil,
of copper 4[100 ]

74.06 Copper powders and flakes 4[100 ]

74.07/08 Tubes and pipes and blanks therefor,
of copper; hollow bars of copper;
tube and pipe fittings (for example,
joints, elbows, sockets and flanges),
of copper :

(1) Not elsewhere specified 4[100 ]

(2) Tubes and pipes and blanks
therefor, and hollow bars,
of nominal bore exceeding
19 millimetres 5[100 ]

[74.09/19 6[Other articles of copper inclu-
ding nails, tacks, staples, hook-
nails, spiked cramps, studs,
spikes and drawing pins of iron
or steel with heads of copper] 4[100 ]

———————————————————————–

CHAP

Nickel and articles thereof

CHAPTER 75.
Nickel and articles thereof

NOTES

1. In this Chapter, the following expressions have the meanings
hereby assigned to them :

(a) “wire” (Heading No. 75.02) ;

rolled, extruded or drawn products of solid section of any
cross-sectional shape, of which no cross-sectional dimension
exceeds 6 millimetres ;

(b) “wrought bars, rods, angles, shapes and section ”
(Heading No. 75.02) :

rolled, extruded, drawn or forged products of solid section
of which the maximum cross-sectional dimension exceeds 6. millimetres and which, if they are flat, have a thickness
exceeding one-tenth of the width; also cast or sintered prod-
ucts, of the same forms and dimensions, which have been
subsequently machined (otherwise than by simple trimming or
de-scaling) ;

———————————————————————–

1. Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978,
s.4 and Sch. (w.e.f. 1-9-1978).

2. Subs. by s.4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3. Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s.4 and Sch., ibid., (w.e.f. 1-19-1978).

4. Subs. by Act 66 of 1976, s.34 and Third Sch.

5. Subs. by Act 14 of 1982, s.43 and Second Sch.

6. Subs. by Act 26 of 1978. s.4 and Sch., for certain words
(w.e.f. 1-9-1978).

————————————————————————

95.

flat-surfaced, wrought products (coiled or not), of which the
maximum cross-sectional dimension exceeds 6 millimetres, and
of which the thickness does not exceed one-tenth of the
width.

Heading Np.75.03 is to be taken to apply, inter alia, to such
products, whether or not cut to shape, perforated,
corrugated, ribbed, channelled, polished or coated, provided
that they do not thereby assume the character of articles or
of products falling within other Headings.

2. Heading No. 75.04/06 is to be taken to apply, inter alia, to
tubes, pipes, hollow bars and tube and pipe fittings which have been
polished or coated, or which have been shaped or worked, such as bent,
coiled, threaded, drilled, waisted, cone-shaped or finned.

———————————————————————-
Heading Sub-heading No. and des- Rate of duty Duration
No. cription of article when rates
Standard 1*** 3[Pre- of duty
ferential Areas] are pro-
tective
———————————————————————–
(1) (2) (3) 1*** 3[(4)] 3[(5)]
———————————————————————–

75.01 Nickel matters, nickel speiss and other
intermediate products of nickle metall-
urgy; unwrought nickel (excluding elec-
tro-plating anodes) ; nicked waste and
scrap : 40

75.02 Wrought bars, rods, angles, shapes and
sections of nickel; nickel wire :

(1) Not elsewhere specified 60

(2) Electrical resistance wires of
nickel-chrome and other nickel
alloys 100

75.03 Wrought plates, sheets and strip, of
nickel; nickel foil; nickel powders
and flakes 60

75.04/06 Other articles of nickel 60

———————————————————————–

CHAP

Aluminium and articles thereof

CHAPTER 76.
Aluminium and articles thereof

NOTES

1. In this Chapter, the following expressions have the meanings
hereby assigned to them :

(a) “wire” (Heading No. 76.02) :

rolled, extruded, drawn or forged products of solid section,
of which the maximum cross-sectional dimension exceeds 6. millimetres and which, if they are flat, have a thickness
exceeding one-tenth of the width; also cast or sintered
products, of the same forms and dimensions, which have been
subsequently (otherwise than by simple trimming or de-
scaling) ;

———————————————————————-

1. Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978,
s.4 and Sch. (w.e.f. 1-9-1978).

2. Subs. by s.4 Sch., ibid., for sub-heading “Other Preferential
Areas” (w.e.f. 1-9-1978).

3. Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s.4 and Sch., ibid., (w.e.f. 1-9-1978).

———————————————————————–

96.

flat-surfaced, wrought products (coiled or not), of which
the maximum cross-sectional dimension exceeds 6 millimetres,
and of which the thickness exceeds 1[0.20 millimetre] but
does not exceed one-tenth of the width.

Heading No. 76.03/04 is to be taken to apply, inter alia, to
such products, whether or not cut to shape, perforated,
corrugated, ribbed, channelled, polished or coated, provided
that they do not thereby assume the character of articles or
of products falling within other Heading.

2. Heading No. 76.06/07 is to be taken to apply, inter alia, to
tubes, pipes and hollow bars which have been polished or coated, or
which have been shaped or worked, such as bent, coiled, threaded,
drilled, waisted, cone-shaped or finned; also to tube and pipe
fittings which have been similarly treated.

———————————————————————-
Heading Sub-heading No. and des- Rate of duty Duration
No. cription of article when rates
Standard 2*** 3[Pre- of duty
ferential Areas] are pro-
tective
———————————————————————–
(1) (2) (3) 2*** 4[(4)] 4[(5)]
———————————————————————–

76.01 Unwrought aluminium; aluminium waste
and scrap :

(1) Not elsewhere specified 6[60 ]

(2) Unalloyed aluminium in any crude
form, including ingots, blocks,
slabs, billets wire bars, shots
and pellets 6[60 ]

76.02 Wrought bars, rods, angles, shapes and
sections of aluminium; aluminium wire. 6[100 ]

76.03/04 Wrought plates, sheets, and strip of
aluminium; aluminium foil :

(1) Not elsewhere specified 6[100 ]

(2) Wrought plates, sheets, strip and
foil, of unalloyed aluminium 5[100 ]

76.05 Aluminium powders and flakes 6[100 ]

76.06/07 Tubes and pipes and blanks therefor,
of aluminium; hollow bars of alumini-
um; tube and pipe fittings (for, exma-
ple, joints, elbows, sockets and flan-
ges) of aluminium 6[100 ]

76.08/16 Other articles of aluminium 6[100 ]

———————————————————————–

CHAP

Magnesium and beryllium and articles thereof

CHAPTER 77.
Magnesium and beryllium and articles thereof

———————————————————————-
Heading Sub-heading No. and des- Rate of duty Duration
No. cription of article when rates
Standard 2*** 3[Pre- of duty
ferential Areas] are pro-
tective
———————————————————————–
(1) (2) (3) 1*** 4[(4)] 4[(5)]
———————————————————————–

77.01/03 Magnesium unwrought or wrought, and
articles of magnesium 40

77.04 Beryllium unwrought or wrought and
articles of beryllium 60

————————————————————————

1. Subs. by Act 26 of 1978, s.4 and Sch., for 15 millimetre”
(w.e.f. 1-9-1978).

2. Column (4) and sub-heading “U.K.” omitted by s.4 and Sch.,
ibid., (w.e.f. 1-9-1978).

3. Subs. by s.4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f 1-9-1978).

4. Columns (5) and (6) renumbered as columns (4) and (5) by s.4. and Sch., ibid., (w.e.f. 1-9-1978).

5. Subs. by Act 29 of 1977, s.31 and Second Sch.

6. Subs. by Act 11 of 1983, s.44 & Sch. II.

————————————————————————

97.

CHAP

Lead and articles thereof

CHAPTER 78.
Lead and articles thereof

NOTES

1. In this Chapter, Heading No. 78.02/06 covers, inter alia,–

(a) Wire, meaning

rolled, extruded or drawn products of solid section of any
cross-sectional shape, of which no cross-sectional dimension
exceeds 6 millimetres ;

(b) wrought bars, rods, angles, shapes and sections, meaning

rolled, extruded, drawn or forged products of solid section,
of which the maximum cross-sectional dimension exceeds 6. millimetres and which, if they are flat, have a thickness
exceeding one-tenth of the the width; also cast or sintered
products, of the same forms and dimensions, which have been
subsequently machined (otherwise than by simple trimming or
de-scaling)

flat-surfaces, wrought products (coiled or not), or which
the maximum cross-sectional dimension exceeds 6 millimetres,
of which the thickness does not exceeds one-tenth of the
width, and which are of a weight exceeding 1,700 grams per
square metre.

This Heading is to be taken to apply, inter alia, to the
products, mentioned in (c) above, whether or not cut to
shape, perforated, corrugated, ribbed, channelled, polished
or coated, provided that they do not thereby assume the
character of articles or of products falling within other
Headings.

2. Heading No. 78.02/06 is to be taken to apply, inter alia, to
tubes, pipes, hollow bars and tube and pipe fittings which have been
polished or coated, or which have been shaped or worked, such as bent,
coiled, threaded, drilled, waisted, cone-shaped or finned.

78.01 Unwrought lead (including argentife-
rous lead) ; lead waste and scrap :

(1) Not elsewhere specified 4[100 ]

(2) Unalloyed lead, unwrought 4[100 ]

78.02/06 Lead wrought and articles of lead 4[100 ]

———————————————————————-

1. Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978,
s.4 and Sch. (w.e.f. 1-9-1978).

2. Subs. by s.4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3. Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s.4 and Sch., ibid., (w.e.f. 1-9-1978).

4. Subs. by Act 11 of 1983, s.44 & Sch. II.

———————————————————————–

98.

CHAP

Zinc and articles thereof

CHAPTER 79.
Zinc and articles thereof

NOTE

In this Chapter, the following expressions have the meanings
hereby assigned to them :

(a) “wire (Heading No. 79.02) :

rolled, extruded or drawn products of solid section of any
cross-sectional shape, of which no cross-sectional dimension
exceeds 6 millimetres ;

(b) “wrought bars, rods, angles, shapes and sections”
(Heading No. 79.02) :

rolled, extruded, drawn of forged products of solid section
of which the maximum cross-sectional dimension exceeds 6. millimetres and which, if they are flat, have a thickness
exceeding one-tenth of the width; also cast or sintered
products, of the same forms and dimensions, which have been
subsequently machined (otherwise than by simple trimming of
de-scaling) ;

flat-surfaced, wrought products (coiled or not), of which
the maximum cross-sectional dimension exceeds 6 millimetres,
and of which the thickness does not exceed one-tenth of the
width.

Heading No. 79.03 is to be taken to apply, inter alia, to
such products, whether or not cut to shape, perforated,
corrugated, ribbed, channelled, polished or coated, provided
that they do not thereby assume the character of articles or
of products falling within other Headings.

79.01 Unwrought zinc; zinc waste and scrap

(1) Not elsewhere specified 5[100 ]

(2) Unalloyed zinc, unwrought 5[100 ]

79.02 Wrought bars, rods, angles, shapes
and sections, of zinc; zinc wire 5[100 ]

79.03 Wrought plates, sheets and strip of
zinc; zinc foil, zinc powders and
flakes 5[100 ]

79.04/06 Other articles of zinc 5[100 ]

———————————————————————-

CHAP

Tin and articles thereof

CHAPTER 80

Tin and articles thereof

NOTES

1. In this Chapter, Heading No. 80.02/06 covers, inter alia, —

(a) Wire, meaning

rolled, extruded or drawn products of solid section of any
cross-sectional shape, of which no cross-sectional dimension
exceeds 6 millimetres ;

————————————————————————

1. Columns (4) and sub-heading “U.K.” omitted by Act 26 of 1978,
s.4 and Sch. (w.e.f. 1-9-1978).

2. Subs. by s.4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3. Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s.4 and Sch., ibid., (w.e.f. 1-9-1978).

4. Subs. by Act 14 of 1982, s.43 and Second Sch.

5. Subs. by Act 11 of 1983, s.44 & Sch. II.

————————————————————————

99.

(b) Wroght bars, rods, angles, shapes and sections, meaning

rolled, extruded, drawn or forged products of solid section
of which the maximum cross-sectional dimension exceeds 6. millimetres and which, if they are flat, have a thickness
exceeding one-tenth of the width; also cast or sintered
products, of the same forms and dimensions, which have been
subsequently machined (otherwise than by simple trimming or
de-scaling) ;

flat-surfaced, wrought products (coiled or not), of which
the maximum cross-sectional dimension exceeds 6 millimetres,
of which the thickness does not exceed one-tenth of the
width, and which are of a weight exceeding 1 kilogram per
square metre.

This Heading is to be taken to apply, inter alia, to the
products mentioned in (c) above, whether or not cut to shape,
perforated, cirrugated, ribbed, channelled, polished, or
coated, provided that they do not thereby assume the
character of articles or of products falling within other
Headings.

2. Heading No. 80.02/06 is to be taken to apply, inter alia, to
tubes, pipes, hollow bars and tube and pipe fittings which have been
polished or coated, or which have been shaped or worked, such as bent
coiled, threaded, drilled, waisted, cone-shaped or finned.

80.01 Unwrought tin; tin waste and scrap :

(1) Not elsewhere specified 60

(2) Unalloyed tin, unwrought 40

80.02/06 Tin wrought and articles of tin 60

———————————————————————–

CHAP

Other base metals employed in metallurgy and articles thereof

CHAPTER 81.
Other base metals employed in metallurgy and articles thereof

NOTE

This Chapter covers, in addition to tungsten, molybdenum and
tantalum, the following base metals, bismuth, cadmium, cobalt,
chromium, gallium, germanium, hafnium, indium, manganese, niobium
(columbium), rhenium, antimony, titanium, thorium, thallium, uranium
depleted in U235, vanadium and zirconium. The Chapter also covers
cobalt mattes, cobalt speiss and other intermediate products of cobalt
metallurgy and cermets.

81.01/04 Tungsten, molybdenum, tantalum and
4[other base metals and cermets,
wrought or unwrought,] and articles
thereof :

(1) Not elsewhere specified 60

(2) Unalloyed tungsten, molybdenum,
tantalum and other base metals,
unwrought 40

————————————————————————

1. Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978,
s.4 and Sch. (w.e.f. 1-9-1978).

2. Subs. by s.4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3. Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s.4 and Sch., ibid., (w.e.f. 1-9-1978).

4. Subs. by s.4 and Sch., ibid., for certain words (w.e.f. 1-9-
1978).
———————————————————————–

100

CHAP

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof

CHAPTER 82.
Tools, implements, cutlery, spoons and forks, of base metal;

parts thereof

NOTES

1. Apart FROM below lamps, portable, forges, grinding wheels with
frame-works, manicure and chiropody sets, and goods classified in
Heading No. 82.07 and handles of base metal falling within Heading No.
82.08/15, this Chapter covers only articles with a blade, working
edge, working surface or other working part of :

(a) base metal ;

(b) metal carbides ;

(d) abrasive materials on a support of base metal, provided
that the articles have cutting teeth, flutes, grooves, or the
like, of base metal, which retain their identity and function
after the application of the abrasive.

2. Parts of base metal of the articles falling in the Heading of
this Chapter are to be classified with the articles of which they are
parts, except parts separately specified as such and tool-holders for
hand tools (Heading No. 84.45/48). However, parts of general use as
defined in Note 2 to Section XV are in all cases excluded FROM this
Chapter.

Cutting plates for electric hair clippers and blades and heads
for electric shavers are to be classified under Heading No. 82.08/15.
3. Sets (other than manicure or chiropody sets Heading No.
82.08/15) comprising as assortment of tools, cutlery, spoons, forks or
other articles of a kind falling within the different Headings of this
Chapter, fitted in cabinets, boxes, cases or the like, are to be
classified as that one of the constituent articles which is chargeable
with the highest rate of duty.

4. Cases, boxes and similar containers imported with articles of
this Chapter are to be classified with such articles if they are of a
kind normally sold therewith. Cases, boxes and similar containers
imported separately are to be classified under their appropriate
Headings.

82.01/04 Hand tools (for example, spades, hoes
hewing tools, scythes and hay knives)
of a kind used in agriculture, horti-
culture or forestry; saws (non-mecha-
nical) and blades for hand or machine
saws (including toothless saw blades)
hand tools, not falling within any oth-
er Heading of this Chapter, including
glaziers, diamonds, pliers, tinmens
snips, bolt croppers, perforating pun-
ches, spanners and wrenches (other than
tap wrenched), files and rasps; blow
lamps, anivils; vices and clamps, oth-
er than accessories for, and parts of,
machine tools; portable forges; grin-
ding wheels with frameworks (hand or
pedal operated). 60

————————————————————————

1. Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978,
s.4 and Sch. (w.e.f. 1-9-1978).

2. Subs. by s.4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3. Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s.4 and Sch., ibid., (w.e.f. 1-9-1978).

———————————————————————–

101.

———————————————————————
Heading Sub-heading No. and description of Rate of duty Duration
No. article ————– when
Standard 1*** 2[Perferential rates of
Areas] duty are
protective
———————————————————————
(1) (2) (3) 1*** 3[(4)] 3[(5)]
———————————————————————

82.05 Interchangeable tools for hand tools,
for machine tools or for power-
operated hand tools (for example,
for pressing, stamping, drilling,
tapping, threading,boring, broaching,
milling, cutting, turning, dressing,
morticing or screw driving),including
dies for wire drawing extrusion
dies for metal, and rock drilling bits:

(1) Not elsewhere specified 60

(2) Rock drilling bits … 40

82.06 Knives and(cutting blades, for machi-
nes or for mechanical appliances

The rate
applicable
to the]
machine
or mecha-
nical ap-
pliance
with which
the knife
or the
cutting
blade is
designed
to be used.

82.07 Tool-tips and plates, sticks and the
like for tool-tips, unmounted, of sin-
tered metal carbides (for example,
carbides of tungsten, molybdenum or
vanadium) 60

82.08/15 Coffee-mills, mincers, juice-extractors
and other mechanical appliances, of a
weight not exceeding ten kilograms and
of a kind used for domestic purposes
in the preparation, serving or condit-
ion in of food or drink; knives (other
than these failing within Heading No.
82.06), scissors, knife and scissor
blades, and other articles of cutlery
(including spoons, forks, ladles and
similar kitchen or TABLE ware); razors
or razor blades (including razor blade
blanks, whether or not in strips)
manicure and chiropody sets and appli-
ances; handles of base metal for any
of the above articles…. 100
———————————————————————

CHAP

Miscellaneous articles of base metal.

CHAPTER 83.
Miscellaneous articles of base metal

NOTE

In this Chapter, a reference to parts of articles is in case to
be taken as applying to cables, chains, nails, bolts, nuts, screws,
springs or other articles of iron or steel of a kind described in
Heading No.73.25, 73.29, 73.31, 73.32 or springs and leaves for
springs, of iron or steel, nor to similar articles of other base
metals (Chapters 74 to 81 inclusive).

———————————————————————
1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
4 and Sch. (w.e.f. 1-9-1978).

2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3 Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).
———————————————————————

102.

83.01/15 Miscellaneous articles of base metal :

(1)Locks, all sorts (including frames
incorporating locks, for handbags,
trunks or the like) and parts thereof;
lock keys; fittings and mountings of a
kind suitable for furniture, doors,
staircases, blinds, coachwork, saddlery,
trunks, caskets and the like (inclu-
ding automatic door closers);hat-racks,
hatpegs, brackets and the like; lamps
and lighting fittings, and parts thereof
(excluding articles falling within
Chapter 85); fittings (for example cla-
sps, buckles, hooks, eyes and eyelets)
of a kind commonly used or clothing,
travel goods, hand bags or other text-
ile or leather goods; tubular rivets and
bifurcated rivets; photograph, Picture
and similar frames; mirrors of base
metal; sign-plates, name-plates, numbers,
letters and other signs. . . 100 .. ..

(2)Safes, strong-boxes. strong rooms (inc-
luding linings and doors thereof); cash
and deed boxes and the like; office
equipment (for example, filing cabinets,
racks, sorting boxes, paper trays and
paper rests) other than office furniture
falling within Chapter 94; fittings for
loose leaf binders, for files or for sta-
tionery books; letter clips, staples, in-
dexing tags and similar stationery goods;
statuettes and other ornaments of a
kind used indoors; flexible tubing and
piping; beads and spangles; bells and
gongs. non-electric, and parts thereof
stoppers, crown corks, bottle caps
capsules, bung covers, seals and plombs,
case comer protectors and other pack-
ing accessories . . . 100 .. ..

(3) Wire, rods, tubes, plates, electrodes
and similar products, of base metal or
of metal carbides, coated or, cored
with flux material, of a kind used for
soldering, brazing, welding or deposi-
tion of metal or of metal carbides;
wire and rods, of agglomerated base
metal powder, used for metal spraying. . 60 .. ..

———————————————————————

1 Columns (4)and sub-heading “U.K.” omitted by Act 26 of 1978, s.
4 and SCh. (w.e.f. 1-9-1978).

2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3 Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s. 4 and Sch. ibid. (w.e.f. 1-9-1978).

——————————————————————–

103.

CHAP

Boilers, machinery and mechanical appliances; parts thereof.

CHAPTER 84.
Boilers, machinery and mechanical appliances; parts thereof

NOTES

1. This Chapter does not cover

(a) millstones, grindstones and other articles falling
within Chapter 68;

(b) appliances and machinery for example pumps) and parts
thereof, of ceramic material (Chapter 69)

(c) laboratory glassware of Heading No.70.17/18; machinery
and appliances and parts thereof, of glass (Heading No.70.20. or 70.21)

(d) heating equipment falling within Heading No.73.33/40 and
similar articles of other base metals (Chapters 74 to 81); or

(e) tools for working in the hand of Heading No. 85.05 or
electromechanical domestic appliances of Heading No. 85.06. /07.
2. Subject to the operation of Notes 3 and 4 to Section XVI a
machine or appliance which answers to a description in one or more of
the Headings

105.
Nos. 84.01/02 to 84.21 and at the same time to a description in one or
other of the Headings Nos, 84.22 to 84.60, is to be classified under
the former Heading and not the latter.

Heading No. 84.17 is, however, to be taken not to apply to:

(a) germination plant, incubators and brooders (Heading No.
84.28)

(b) grain dampening machines (Heading No. 84.29)

(d) machinery for the heat-treatment of textile yarns,
fabrics or made up textile articles (Heading No. 84.40); or

(e) machinery or plant, designed for a mechanical
operation, in which a change of temperature, even if
necessary, is subsidiary.

Heading No. 84.19 is to be taken not to apply to:

(a) sewing Machines for closing bags or similar containers
(Heading No. 84.41); or

(b) office machinery of Heading No. 84.51/55.
3. (A) In Heading No,, 84.51/55, the expression “automatic data
processing machines” means

(a) digital machines HAVING storages capable of storing not
only the processing programme or programmes and the DATA to
be processed but also a programme for translating the formal
programming language in which the programmes are written into
machine language. These machines must have a main storage
which is directly accessible for the execution of a programme
and which has a capacity at least sufficient to store those
parts of the processing and translating programmes and the
DATA immediately necessary for the current processing ran.
They must also be able themselves, on the basis of the
instructions contained in the initial programme, to modify,
by logical decision, its execution during the processing run;

(b) analogue machines capable of simulating mathematical
models and comprising at least : analogue elements, control
elements and programming elements;

(c) hybrid machines consisting of either a digital machine
with analogue elements or an analogue machine with digital
elements.

(B) Automatic DATA processing machines may be in the form of
systems consisting of a variable number of separately-housed units. A
unit is to be regarded as being a part of the complete system if it
meets all the following conditions :

(a) it is connectable to the central processing unit
either directly or through one or more other units;

(b) it is specifically designed as part of such a system
[it must, in particular, unless it is a power supply unit be
able to accept or deliver DATA in a form (code or signals)
which can be used by the system].

Such units imported separately are also to be classified in
Heading No. 84.51/55.

106.

4. Heading No. 84.62 is to be taken to apply, inter alia, to
polished steel balls, the maximum and minimum diameters of which do
not differ FROM the nominal diameter by more than one per cent. or by
more than 0.05 millimetre, whichever is less. Other steel balls are
to be classified under Heading No. 73.33/ 40.

5. A machine which is used for more than one purpose is, for the
purposes of classification, to be treated as if its principal purpose
were its sole purpose.

Subject to Note 2 to this Chapter and Note 3 to Section XVI, a
machine whose principal purpose is not described in any Heading or for
which no one purpose is the principal purpose is, unless the context
otherwise requires, to be classified in Heading No, 84.59. Heading No.
84.59 is also to be taken to cover machines for making rope or cable
(for example, stranding, twisting or cabling machines) FROM metal
wire, textile yarn or any other material or FROM a combination of such
materials.

———————————————————————
Heading Sub-heading No. and description of Rate of duty Duration
No. article ————– when
Standard 1*** 2[Preferential rates of
Areas] duty are
protective
———————————————————————
(1) (2) (3) 1*** 3[(4)] 3[(5)]
———————————————————————

84.01/02 Steam and other vapour generating
boilers (excluding central beating
hot water boilers capable also of
producing low pressure steam)
superheated water boilers; auxi-
liary plant for use with such
boilers (for example economisers,
super-heaters, soot removers, gas
recoverers and the like); conden-
sers for vapour engines and power
units . . . 40

84.03 Producer gas and water gas generato-
rs, with or without purifiers; acet-
ylene gas generators (water pro-
cess) and similar gas generators wi-
th or without purifiers. . . . 40

84.04/05 Steam engines (including mobile engi-
nes, but not steam tractors falling
within Heading No. 87.01 or mecha-
nically propelled road rollers) with
self-contained boilers; 4[steam or
other vapour power units, whether or
not incorporating boilers]. . . 40

84.06 Internal combusion piston engines. . 100

84.07 Hydraulic engines and motors (includ-
ing water wheels and water turbines). . 40

84.08 Other engines and motors

(1) Not elsewhere specified 40

(2) Spring operated or weight
operated motors 60

(3) Jet and gas turbines, adapted for
use in aeroplanes 40

———————————————————————-

1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
4 and Sch. (w.e.f. 1-9-1978).

2 Subs. by s. 4 and Sch., ibid, for sub-heading “Other
Preferential Aresa” (w.e.f. 1-9-1978)

3 Columns (5) and (6) renumbered as columns (4) and (5)
respectively by S. 4 and Sch., ibid (w.e.f. 1-9-1978).

4 Subs. by s. 4 and Sch., ibid., for certain words (w.e.f. 1-9-
1978).

———————————————————————-

107.

———————————————————————-
Heading Sub-heading No. and description of Rate of duty
No. article ———— Duration
Standard 1*** when rates
2[Preferential of duty
Areas are prot-
etctive
———————————————————————–
(1) (2) (3) 1*** 3[(4)] 3[(5)]
———————————————————————–
84.09 Mechanically propelled road
rollers 40

84.10 Pumps (including motor pumps
and turbo (pumps) for liquids,
whether or not fitted with
measuring devices; liquid
elevators of bucket, chain screw,
band and similar kinds :

(1) Not elsewhere specified 40

(2) Delivery pumps fitted with
measuring or price calculating
mechanism, such as are used for
supplying petrol or oil, and
pumps specially designed for
lubricatting and Washing of
vehicles; manually operated
pumps 60

(3) Fuel, oil or water pumps for
internal combustion piston
engines (including fuel
injection pumps) 100

84.11 Air pumps, vacuum pumps, and air
or gas compressors (including
motor and turbo pumps and
compressors, and free-piston
generators for gas turbines)
fans, blowers and the like :

(1) Not elsewhere specified 40

(2) Gas compressors imported
for use in air-conditioning
equipment [100 ]4.
(3) Gas compressors imported for
use in refrigerating equipment 100

(4) Exhaust fans and blowers of
not less than 65 centimetres
sweep; flame-proof fans and
blowers … 40

(5) Fans and blowers not falling
within sub-heading (4) 100

84.12 Air-conditioning machines,
self-contained, comprising
a motor-driven fan and elements
for changing the temperature
and humidity of air [100 ]4.
84.13 Furnace burners for liquid fuel
(atomisers) for pulverised solid
fuel or for gas; mechanical
stokers, mechanical grates,
mechanical ash discharges and
similar appliances 40

84.14 Industrial and laboratory
furnances and ovens, non-electric 40

84.15 Refrigerators and refrigerating
equipment electrical and other)

(1) Not elsewhere specified [100 ]4.
(2) Domestic refrigerators 100

———————————————————————-

1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
4 and Sch. (w.e.f. 1-9-1978).

2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3 Columns (5) and (6) renumbered as columns (4) and (5)
respectivelY by S. 4 and Sch., ibid. (w.e.f. 1-9-1978)

4. Subs. by Act 11 of 1983, s. 44 & Sch. II.

———————————————————————–

108.

———————————————————————-
Heading Subheading No. and description of Rate of duty
No. article ———— Duration
Standard 1*** when rates
2[Preferential of duty
Areas are prot-
etctive
———————————————————————–
(1) (2) (3) 1*** 3[(4)] 3[(5)]
———————————————————————-

84.16 Calendering and similar rolling
machines (other than metal-
working and metal-rolling
machines and glass-working
machines) and cylinders therefore 40

84.17 Machinery, plant and similar
laboratory equipment, whether
or not electrically heated, for
the treatment of materials by a
process involving a change of
temperature such as beating,
cooking, roasting, distilling,
rectifying, sterilising,
pasteurising, steaming, drying,
evaporating, vaporising,
condensing or cooling, not
being machinery or plant of a
kind used for domestic purposes;
instantaneous or storage water-
heaters, nonelectrical :

(1) Not elsewhere specified.. 40

(2) Machinery and equipment for
food and drink other than those
used for treating milk;
instantaneous or storage water
heaters, non-electrical; machinery
and equipment imported for use in
air-conditioning 60

84.18 Centrifuges; filtering and
purifying machinery and apparatus
(other than filter funnels, milk
strainers and the like), for
liquids or gases :

(1) Not elsewhere specified 40

(2) Air filters; oil or fuel
filters for internal combustion
piston engines 100

84.19 Machinery for cleaning or drying
bottles or other containers;
machinery for filling, closing
sealing capsuling or labelling
bottles cans boxes bags or other
containers ;other packing or
wrapping machinery; machinery
for aerating beverages; dish
washing machines.. 60

84.20 Weighing machinery (excluding
balances of a sensitivity of
5 centigrames or better)
including weight-operated
counting and checking machines;
weighing machine weights of
all kinds :

(1) Not elsewhere specified 60

(2) Weigh-bridges; hopper scales
for automatically weighing
materials discharged FROM hoppers 40

84.21 Mechanical appliances (whether or
not hand operated) for projecting,
dispersing or spraying liquids or
powders ; fire extinguishers
(charged or not); spray guns and
similar appliances; steam or
sand blasting machines and similar
jet projecting machines ;

(1) Not elsewhere specified 40

———————————————————————–

1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, S.
4 and Sch. (w.e.f. 1-9-1978).

2 Subs. by s. 4 and Sch,, ibid, for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3 Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).

———————————————————————-

109.

(2) Spray guns and similar
appliances for spraying paint
varnish, oil, distemper or
cement, fire extinguishers
(charged or not) 60

84.22 Lifting, handling, loading or
unloading machinery, telphers and
conveyors (for example, lifts,
hoists, winches, cranes, transporter
cranes, jacks, pulley tackle, belt
conveyors and teleferics) not being
machinery falling within Heading
No. 84.23 40

84.23 Excavating, levelling tamping,
boring and extracting machinery,
stationery or mobile, for earth,
minerals or ores (for example,
mechanical shovels, coal-cutters
excavators, scrapers, levellers
and bulldozers); pile-drivers;
snow-ploughs, not self-propelled
(including snow-plough
attachments) 40

84.24 Agricultural and horticultural
machinery for soil preparation
or cultivation (for example,
ploughs, harrows, cultivators, seed
and fertiliser distributors); lawn
and sports ground rollers :

(1) Not elsewhere specified 40

(2) Lawn and sports ground rollers 60

84.25 Harvesting and threshing machinery;
straw and fodder presses; hay or
grass mowers; winnowing and
similar cleaning machines for
seed, grain or leguminous
vegetables and egg-grading and
other grading machines for
agricultural produce (other than
those of a kind used in the bread
grain milling industry falling
within Heading No. 84.29). 40

84.26 Dairy machinery (including milking
machines) 40

84.27 Presses, crushers and other
machinery of a kind used in
wine-making cider-making,
fruit juice preparation or
the like. 60

84.28 Other agricultural, horticultural,
poultry-keeping and bee-keeping
machinery; germination plant
fitted with mechanical or
thermal equipment; poultry
incubators and brooders 40

84.29 Machinery of a kind used in the
bread grain milling industry, and
other machinery, (other than farm
type machinery), for the working
of cereals or dried legu-
minous vegetables 40

———————————————————————-

1 Column (4) and sub-heading”U.K.” omitted by Act 26 of 1978, s.
4 and sch. (W.e.f. 1-9-1978).

2 Subs. by s. 4 and Sch., ibidfor sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3 Columns (5) and (6) renumbered as columns (4) and (5)
respectively by S. 4 and Sch., ibid. (w.e.f. 1-9-1978).

———————————————————————-

110.

———————————————————————-
Heading Subheading No. and description of Rate of duty
No. article ———— Duration
Standard 1*** when rates
2[Perferential of duty
Areas are prot-
tecti
———————————————————————–
(1) (2) (3) 1*** 3[(4)] 3[(5)]
———————————————————————-

84.30 Machinery not falling within any
other heading of this Chapter
of a kind used in the following
food or drink industries; bakery,
confectionery, chocolate manu-
facture, macaroni, ravioli or
similar cereal food manufacture,
the preparation of meat, fish,
fruit or vegetables (includ-
ing mincing or slicing machines),
sugar manufacture or brewing:

(1) Not elsewhere specified 60

(2) Sugar manufacturing and
refining machinery 40

84.31 Machinery for making or finishing
ellulosic pulp, paper or
paper-board 40

84.32 Book-binding machinery, including
booksewing machines 40

84.33 Paper or paperboard cutting
machines of all kinds; other
machinery for making up paper
pulp, paper or paperboard. 40

84.34 Machinery, apparatus and accessories
for type-founding or type-setting;
machinery, other than the machine
tools of Heading No. 84.45/48,
for preparing or working
printing blocks, plates or
cylinders printing type
impressed flongs and matrices,
printing blocks, plates and
cylinders; blocks, plates,
cylinders and lithographic stones,
prepared for printing purposes
(for example, planed grained
or polished) 40

84.35 Other printing machinery;
machinery uses ancillary to
printing. 40

84.36 Machines for extruding man-made
machines of a kind used for
processing natural or man-made
textile fibres; textile spinning
and twisting machines; textile
doubling, throwing and reeling
(including weft-winding)
machines. 40

84.37 Weaving machines, knitting
machines and machines for making
gimped yarn, tulle, lace,
embroidery, trimmings braid or net;
machines for preparing yams for
use on such machines, including
warping and warp sizing machines:

(1) Not elsewhere specified 40

(2) Domestic knitting machines;
machines for making gimped yarn,
tulle, lace, embroidery,
trimmings, braid or net 60

———————————————————————-

1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, S.
4 and Sch. (w.e.f. 1-9-1978).

2 Subs. by s. 4 and Sch., ibid., sub-heading “Other Preferential
Areas” (w.e.f. 1-9-1978).

3 Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s. 4 and Sch. ibid. (w.e.f. 1-9-1978).

———————————————————————-

111.

84.38 Auxiliary machinery for use with
machines of Heading No. 84.37. (for example, dobbies, Jacquards,
automatic stop motion and shuttle
changing mechanisms); parts and
accessories suitable for use
solely or principally with the
machines of the present Heading
or with machines falling within
Heading No. 84.36 or 84.37 (for
example, spindles and spindle
flyers, card clothing, combs,
extruding nipples, shuttles,
healds and heald-lifters and
hosiery needles) :

(1) Not elsewhere specified 40

(2) Parts and accessories of
machines falling within sub-
heading No. (2) of Heading
No. 84.37….. 60

84.39 Machinery for the manufacture or
finishing of felt in the piece or
in shapes, including felt-hat
making machines and hat-making
blocks. 40

84.40 Machinery for washing, cleaning
drying, bleaching dyening
dressing, finishing or coating
textile yarns fabrics or made-up
textile articles (including
laundry and dry-cleaning
machinery); fabric folding,
reeling or cutting machines;
machines of a kind used in the
manufacture of linoleum or other
floor coverings for applying the
paste to the base fabric or other
support; machines of a type used
for printing a repetitive
design, repetitive, words or
overall colour on textiles,
leather, wall-paper, wrapping
pager linoleum or other materials,
and engraved or eached plates,
blocks or rollers therefor :

(1) Not elsewhere specified 40

(2) Domestic washing machines,
laundry and dry-cleaning machinery 60

84.41 Sewing machines; furniture
specially designed for sewing
machines; sewing machines needles:

(1) Not elsewhere specified 40

(2) Domestic sewing machines 100

84.42 Machinery (other than sewing
machines) for preparing, tanning
or working hides, skins or leather
(including boot and shoe
machinery) :

(1) Not elsewhere specified 40

(2) Boot and shoe making machinery 40

———————————————————————-

1 Column (4) and sub-heading “U.K.” ;omitted by Act of 26 of 1978. s. 4 and Sch. (w.e.f. 1-9-1978).

2 Subs. by s. 4 and Sch., ibid., for sub heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3 Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s. 4 and Sch. ibid. (w.e.f. 1-9-1978).

———————————————————————-

112.

84.43 Convertors, ladles, ingot moulds
and casting machines, of a kind
used in metallurgy and in metal
foundries .. 40

84.44 Rolling mills and rolls therefor 40

84.45/48 Machine-tools for working metal
or metal carbides, stone ceramics
concrete, asbestos-cement and like
mineral materials or for working
glass in the cold for working
wood, cork, bone, ebonite
(vulcanite) hard artificial plastic
materials or other hard carving
materials, other than machines
falling within Heading No. 84.49. or 84. 50; accessories and parts
suitable for use sole or principa-
lly with the above machine-tools,
including work and tool holders,
self-opening dieheads, dividing
heads and other appliances for
machine-tools; tool holders for
any type of tool or machine tool
for working in the hand 40

84.49 Tools for working in the hand
pneumatic or with self-
contained non-electric motor 40

84.50 Gas-operated welding, brazing
cutting and surface tempering
appliances.

(1) Not elsewhere specified 40
(2) Hand-operated gas welding,
brazing, cutting and surface
tempering appliances (blow
pipes) .. 60

84.51/55 Typewriters, other than typewri-
ters incorporating calculating
mechanisms; cheque-writing
machines; calculating machines
accounting machines, cash
registers, postage-franking
machines, ticket-issuing machines
and similar machines, incorpora-
ting a calculating device;
automatic DATA processing
machines and units thereof;
magnetic and optical readers,
machines for transcribing data
onto DATA media in coded form
and machine for processing
such data, not elsewhere specified
or included; other office machines
(for example, hectograph or
stencil duplicating machines,
addressing machines coin-sorting
machines, coin-counting and
wraping machines, pencil-
sharpening machines, perforating
and stapling machines); parts
and accessories (other than covers,
carrying cases and the like)
suitable for use solely or
principally with the above
machines :

(1) Not elsewhere specified : 4[100 ]

(2) Automatic DATA processing
machines and units thereof;
magnetic and optical readers,
machines for transcribing data
onto DATA media in coded form and
machines for processing such data,
not elsewhere specified or inclu-
ded; parts and accessories suita-
ble for use solely or principally
with the machines failing within
this sub-heading . 6[200 ]

———————————————————————-

1 Column (4) and sub-heading “U.K.” Omitted by Act of 26 of 1978,
s. 4 and Sch. (W.e.f. 1-9-1978).

2 Subs. by s. 4 and Sch., ibid, for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3 Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s. 4 and Sch. ibid. (w.e.f. 1-9-1978).

4 Subs. by Act 29 of 1977, s. 31 and Second Sch.

5 subs. by Act 14 of 1982, s. 43 and Second Sch.

6 Subs. by Act 32 of 1985, s. 42 and Sch. II.

———————————————————————-

113.

84.56 Machinery for sorting screening,
separating washing crushing,
grinding or mixing earth stone
ores or other mineral substances
in solid (including powder and
paste) form; machinery for
agglomerating, moulding or
shaping solid mineral fuels,
ceramic paste, unhardened cements
plastering materials or other
mineral products in powder and
paste form ; machines for forming
foundry moulds of sand. 40

84.57 Glass-working machines (other
than machines for working glass
in the cold); machines for
assembling electric filament
and discharge lamps and
electronic and similar tubes
and valves. 40

84.58 Automatic vending machines
(for example stamp cigarette,
chocolate and food machines)
not being games of skill
or chance … 60

84.59 Machines and mechanical appli-
ances, HAVING individual func-
tions, not falling within any
other heading of this Chapter :

(1) Not elsewhere specified. 60

(2) Machines and mechanical app-
liances designed for the produc-
tion of a commodity 4*** machi-
nery for treating metals, wood
or similar materials, for stri-
pping and cutting of tobacco
leaf or for cutting or rolling
tea leaves; machines for moun-
ting card clothing; nuclear
reactors .. 40

84.60 Moulding boxes for metal fou-
ndry ; moulds of a type used
for metal (other than ingot
moulds), for metal carbides,
for glass, for mineral mater-
ials (for example ceramic
pastes, concrete or cement)
or for rubber or artificial
plastic materials 40

84.61 Taps, cocks, valves and simi-
lar appliances for pipes, boi-
ler shells, tanks, vast and
the like, including pressure
reducing valves and thermos-
tatically controlled valves:

(1) Not elsewhere specified .. 60

(2) Isolating valves, non-
return valves safety valves,
pressure reducing valves exhaust
relief valves, thermostatically
controlled valves, solenoid
operated valves; valves made
of corrosion-resis-ting material
such as stainless steel, nickel,
morel, incoloy, hastelloy and
other valves lined with rubber or
other corrosion-resisting mater-
ials; steam traps 40

———————————————————————-

1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, S.
4 and Sch. (w.e.f 1-9-1978).

2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3 Columns (5) and (6) renumbered as columns (4) and (5)
resPectively by S. 4 and Sch ibid., (W.e.f. 1-9-1978).

4 certain words omitted by s. 4 and Sch., ibid (w.e.f. 1-9-
1978).

———————————————————————-

114.

84.62 Ball, roller or needle roller
bearings :

(1) Ball and roller bearings
not elsewhere specified .. 5[100 , plus Rs. 100
per bearing]

(2) Ball bearings of all types
not exceeding 60 millimetres
bore diameter 5[200 , plus Rs. 100
per bearing]

(3) Roller bearings, including
needle roller bearings but exc-
luding adapter roller bearings,
not exceeding 85 millimetres
bore diameter. 5[200 , plus Rs. 100
per bearing]

4[84.63 Transmission shafts, cranks,
bearing housings, plain shaft
bearings gears and gearing
(including friction gears and
gearboxes and other variable
speed gears), fly-wheels, pul-
leys and pulley blocks, clutches
and shaft couplings :

(1) Not elsewhere specified 60

(2) Plain shaft bearings, with
or without bearing housings… 100

84.64 Gaskets and similar joints of
metal sheeting combined with
other material (for example,
asbestos, felt and paperboard)
or of laminated metal foil; sets
or assortments of gaskets and
similar joints, dissimilar in
composition, for engines, pipes,
tubes and the like put up in
pouches, envelopes or similar
packings 65

84.65 Machinery parts, not containing
electrical connectors insulators,
coils, contacts or other electr-
ical features and not falling
within any other heading in this
Chapter 60

84.66 (1) All items of 40

(a) machinery including prime-
movers

(b) instruments, apparatus and
appliances,

(d) auxiliary equipment, as well
as all components (whether fini-
shed or not) or raw materials
for the manufacture of the afor-
esaid items and their components,
required for the initial setting
up of a unit, or the substantial
expansion of an existing unit, of
a specified :

(1) industrial plant,

(2) irrigation project,

(3) power project,

(4) mining project,

(5) project for the exploration
for oil or other minerals, and

———————————————————————-

1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
4 and Sch. (w.e.f. 1-9-1978).

2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3 Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s, 4 and Sch,. ibid (w.e.f. 1-9-1978).

4 Subs, by Act 16 of 1981, s. 46 and Second Sch,

5 Subs. by Act 32 of 1985, s. 42 and Sch. II.

———————————————————————-

115.

84.66–
contd.
(6)such other projects as the
Central Government may, having
regard to the economic develo-
pment of the country, notify in
the Official Gazette in this
behalf :

Provided these are imported (whe-
ther in one or in more than one
consignment) against one or more
specific contracts, which have
been registered with the appro-
priate Custom House in the manner
prescribed by Regulations which
the central Board of Excise
and Customs may make under section
157 of the Customs Act, 1962 (52. of 1962) and such contract or
contracts has or registered before
any ORDER is made by the proper
officer of customs permitting the
clearance for home consumption or
deposit in a warehouse of items,
components or raw materials;

(ii) all spare parts, other raw
materials (including semi-finished
material), or consumable stores
imported, as a part of a contract
or contracts, registered in
terms of sub-heading (i), provided
the total value of such spare
parts raw materials, and consumable
stores does not exceed 10 per cent.
of the value of the goods covered
by sub-heading (i) and further
provided that such spare Parts,
raw materials or consumable
stores are essential for the
maintenance of the plant or
project mentioned in sub-heading
(i) 40

———————————————————————-

CHAP

Electrical machinery and equipment; parts thereof.

CHAPTER 85.
Electrical machinery and equipment; parts thereof

NOTES

1. This Chapter does not cover :

(a) electrically warmed blankets, bed pads, food-muffs and
the lime; electrically warmed clothing, footwear and ear pads
and other electrically warmed articles worn on or about the
person.

(b) glass envelopes for electric lamps, electronic valves or
the like, falling within Heading No. 70.01/16; or

2. Heading No. 85.01 includes metal tank mercury are rectifiers
but is to be taken not to apply to goods described in Heading No.85.08. or 85.09 or to the rectifying tubes-, valves and mounted semi-
conductors of heading No. 85.18/27.
———————————————————————-

1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978,
s.4 and Sch. (w.e.f. 1-9-1978).

2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3 Columns (5) and (6) renumbered as columns (4) and (5)
respectively by S. 4 and Sch., ibid. (w.e.f. 1-9-1978).

———————————————————————-

116.

3. Apart FROM shavers and hair clippers, Heading No. 85.06/07 is
to be taken to apply only to the following electro-mechanical machines
of types commonly used for domestic purposes:

(a) vacuum cleaners, floor polishers, food grinders and
mixers, fruit juice extractors and fans, of any weight;

(b)other machines, provided the weight of such other machines
does not exceed 20 kilograms.

The Heading does not, however, apply to dish washing machines
(Heading No. 84.19), centrifugal and other clothes washing machines
(Heading No. 84.08 or 84.40), roller and other ironing machines
(Heading No. 84.16 or 84.40), sewing machines (Heading No. 84.41) or
to electro-thermic appliances (Heading No. 85.12).

4. In Heading No. 85.18/27,”printed circuits” are to be taken to
be circuits obtained by forming on an insulating base, by any printing
process (for example, embossing, plating-up etching)or by the “film
circuit” technique, conductor elements, contacts or other printed
components (for example, inductances, resistors, capacitors) alone or
interconnected according to a pre-established pattern, other than
elements which can produce, rectify, modulate or amplify an
electrical signal (for example, semi-conductor elements).

The term “printed circuits” does not cover circuits combined
with elements other than those obtained during the printing process.
Printed circuits may, however, be fitted with non-printed connecting
elements.

Thin-or thick-film circuits comprising passive and active
elements obtained during the same technological process are to be
classified in Heading No. 85.18/27.

5. In Heading No. 85.18/27 :

(A) “Diodes, transistors and similar semi-conductor devices” are
to be taken to be those devices the operation of which depends on
variations in resistivity on the application of an electric field;

(B) “Electronic micro-circuits” are to be taken to be:

(a) micro assemblies of the “fagot” module, moulded module,
micromodule and similar types; consisting of discrete, active
or both active and passive miniaturised components which are
combined and inter-connected;

(b) monolithic integrated circuits in which the circuit
elements (diodes, transistors, resistors, capacitors, inter-
connections, etc.) are created in the mass (essentially) and
on the surface of a semi-conductor material (doped
silicon,
for example) and are inseparably associated;

(c) hybrid integrated circuits in which passive and active
elements, some obtained by thin-or thick film technology
(resistors, capacitors, inter-connections, etc.) others by
semi-conductor technology (diodes, transistors, monolithic
integrated circuits, etc.), are combined, to all intents and
purposes indivisibly, on a single insulating substrate
(glass, ceramic, etc.). These circuits may also include
miniaturised discrete components.

For the classification of the articles defined in this Note,
Heading No. 85.18/27 shall take precedence over any other heading in
the Schedule which might cover them by reference to, in particular,
their function.

117.

85.01 Electrical goods of the follo-
wing descriptions: generators,
motors, converters (rotary or
static), transformers, rectif-
iers and rectifying apparatus,
inductors:

(1) Not elsewhere specified . . 40

(2) Electric motors other than
the following: flameproof motors,
variable speed commutator motors,
internally geared motors, motors
designed for used in circuits of
400 volts or above and other
motors of rated output 1.5. kilowatts or above 4[100 ]

(3) Transformers, other than
flameproof, whose rated input
voltage is less than 400 volts,
and inductors used in circuits
of less than 400 volts 4[100 ]

5[85.02 Electro-magnets;permanent magnets
and articles of special materials
for permanents magnets being
blanks of such magnets;
electromagnetic and permanent
chucks, clamps, vices and
similar work holders; elec-
tromagnetic clutches and coup-
lings; electromagnetic brakes;
electromagnetic lifting heads;

(1) Not elsewhere specified 40

(2) Ferrite permanent magnets
and articles of ferrite for
permanent magnets, being blanks
of such magnets 100

85.03 Primary cells and primary
batteries 100

85.04 Electric accumulators 100

85.05 Tools for working in the hand,
with self contained electric
motor . 60

85.06/07 Electro-mechanical domestic
appliances with self-contained
electric motors; shavers and
hair clippers, with self conta-
ined electric motors. . 60

85.08 Electrical starting and ignition
equipment for internal combustion
engines (including ignition magn-
etos, magnetodynamos, ignition
coils, starter motors, spar-
king plugs and glow plugs)
generators (dynamos and alterna-
tors) and cutouts for use in
conjunction with such engines. . 100

85.09 Electrical lighting and signall-
ing equipment and electrical
windscreen wipers defrosters
and demisters, for cycles or
motor vehicles . . . 100

85.10 Portable electric battery and
magneto lamps, other than lamps
failing within Heading No. 85.09. 100

85.11 Industrial and laboratory electric
furnaces, ovens and induction
and di-electric heating equipment;
6[electric or. . . 100
———————————————————————

1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
4 and Sch, (w,e.f. 1-9-1978).

2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3 Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).

4 Subs. by Act 29 of 1977, s. 31 and Second Sch.

5 Subs. by s. 31 and Second Sch., ibid., for Heading No. 85.02.
6 Subs. by Act 26 of 1978, s. 4 and Sch., for certain words
(w.e.f. 1-9-1978).
———————————————————————

118.

85.11– laser-operated welding, brazing
contd. soldering or cutting machines
and apparatus]:

(1) Not elsewhere specified. . 40

(2) Electrically heated hand sol-
dering and brazing irons. 60

85.12 Electric instantaneous or storage
water heaters and immersion heate-
rs; electric soil heating appara-
tus and electric space heating
apparatus; electric hair dressing
appliance: (for example, hair dry-
ers, hair curlers, curling tong h-
eaters) and electric smoothing
irons;elctrothermic domestic appl-
iances;electric heating resis-
tors, other than those of carbon. 60

85.13 Electrical line telephonic and
telegraphic apparatus (including
such apparatus for carrier-
current line systems) 4[100 ]

85.14 Microphones and stands therefor;
loudspeakers; audio-frequency el-
ectric amplifiers 4[100 ]

85.15 Radiotelegraphic and radioteleph-
onic transmission and reception
apparatus; radio broadcasting and
television transmission and
reception apparatus (including
receivers incorporating sound re-
corders or reproducers) and
television cameras; radio navig-
ational aid apparatus, radar
apparatus and radio remote cont-
rol apparatus:

(1) Not elsewhere specified.. 4[100 ]

(2) Radio broadcast receivers
including those incorporat-
ing gramophones; television
reception apparatus. 100

85.16 Electric traffic control equipment
for railways, roads or inland water-
ways and equipment used for similar
purposes in port installations or
upon airfields.. 5[100 ]

85.17 Electric sound or visual signal-
ling apparatus (such as bells,
sirens, indicator panels, burglar
and fire alarms), other than
those of Heading No. 85.09 or
85.16 5[100

85.18/27 Electrical capacitors; electrical
apparatus for making and breaking
electrical circuits, for the pro-
tection of electrical circuits, or
for making connections to or in
electrical circuits; resistors other
than heating resistors; printed ci-
rcuits; switchboards (other than
telephone switchboards) and control
panels; electric filament lamps and
discharge lamps,
———————————————————————

1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
4 and Sch. (w.e.f. 1-9-1978).

2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3 Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).

4 Subs. by Act 29 of 1977, s. 31 and Second Sch.

5 Subs. by Act 14 of 1982, s. 43 and Second Sch.
———————————————————————

119.

85.18/27 arc-lamps 4*** electronic va-
-contd. lves and tubes; photocells;
mounted piezoelectric cry-
stals; diodes, transistors
and similar semi-conductor
devices; 5[light emitting dio-
des]; electronic microcircuits;
insulated electric wire, cable,
bars, strip and the like wheth-
er or not fitted with connect-
ors; carbon brushes, arc-lamp
carbons, battery carbons,carbon
electrodes and other carbon
articles of a kind used for el-
ectrical purposes; insulators
of any material; insulating
fittings for electrical equip-
ment; electrical conduit tubing
and joints therefor, of base
metal lined with insulating
material; electrical appliances
and apparatus, HAVING individ-
ual functions,not falling within
any other of this Chapter:

(1) Not elsewhere specified 6[100 ]

(2) Electrical capacitors, fixed
or variable. 6[100 ]

(3)Electrical apparatus for making
and breaking electrical circuits,
for the protection of electrical
circuits or for making connections
to or in electrical circuits; res-
istors; switchboards and control
panels:

Provided that the articles are de-
signed for use in circuits of 400
volts or above, or of 20 amperes or
above or for use with motors of 1.5. kilo-watts or above . . 40

(4) Electric filament lamps and
electric discharge lamps (exclu-
ding infra-red and ultraviolet
lamps); arc-lamps 4*** . . 100

(5) Insulated (including enamelled
or anodised) electric wire, cable,
bars, strips and the like including
co-axial cable), whether or not
fitted with connectors :

Provided that the conductor of any
core has a sectional area of 4.75. square millimetres or more if of
copper, or has an equivalent cond-
uctance, if of any other material 8[100 ]

(6) Carbon electrodes (including
un-machined) for furnaces and
electrolysers, and nipples ther-
efor. 40

(7) Insulators designed for use
in an electrical transmission
system of 400 volts or above 40

85.28 Electrical parts of machinery
and apparatus, not being goods
falling within any of the
preceding headings of this
Chapter 7[100 ]
———————————————————————

1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978,
s.4 and Sch. (w.e.f. 1-9-1978).

2 Subs. by S.4 and sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3 Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s.4 and sch., ibid. (w.e.f. 1-9-1978).

4 Certain words omitted by S. 4 and Sch., ibid. (w.e.f.1-9-1978).

5 Ins. by S. 4 and Sch., ibid. (w.e.f. 1-9-1978).

6 Subs. by Act 29 of 1977, S. 31 and Second Sch.

7 Subs. by Act 14 of 1982, S. 43 and Second Sch.

8. Subs. by Act 11 of 1983, s.44 & Sch. II.
———————————————————————

120.

CHAP

Railway and tramway locomotives, rolling-stock and parts thereof; railway
and tramway track fixtures and fitting traffic signalling equipment of all
kinds (not electrically powered)

CHAPTER 86.
Railway and tramway locomotives, rolling-stock and parts thereof;
railway and tramway track fixtures and fitting traffic signalling
equipment of all kinds (not electrically powered)

Notes

1. This Chapter does not cover:

(a) railway or tramway sleepers of wood or of concrete, or
concrete guide-track sections for hovertrains (Chapter 44 or
68)

(b) railway or tramway track construction material of iron or
steel falling within Heading No. 73.16; or

2. Heading No. 86.09 is to be taken to apply, inter alia, to:

(a) frames, under frames and bogies;

(d) buffers for rolling-stock; coupling gear and corridor
connections; and

(e) coachwork.

3. Subject to the provisions of Note 1 above, Heading No. 86.10. is to be taken to apply, inter alia, to:

(a) assembled track, turntables, platform buffers, loading
gauges; and

(b) semaphores, mechanical signal discs, level crossing
control gear signal and point controls, whether or not they
are fitted for electric lighting.

122.
———————————————————————
Heading Sub- No.and description Rate of duty Duration when
No. heading of article Standard 1*** when rates of
2[Preferential duty are prot-
Areas] ective
———————————————————————
(1) (2) (3) 1*** 3[(4)] 3[(5)]
———————————————————————-

86.01/03 Rail locomotives and tenders 40

86.04/07 Railway and tramway coaches,
vans, wagons and trucks and
other rolling-stock 40

86.08 Containers specially designed
and equipped for carriage by
one or more modes of transport 60

86.9 Parts of railway and tramway
locomotives and rolling-stock 40

86.10 Railway and tramway track fix-
tures and fittings; mechanical
equipment, not electrically pow-
ered for signalling to or contr-
olling road, rail or other vehi-
cles, ships or aircraft; parts
of the foregoing fixtures, fittings
or equipment 40
———————————————————————

CHAP

Vehicles, other than railway or tramway rolling-stock, and parts.

CHAPTER 87.
Vehicles, other than railway or tramway rolling-stock, and parts
thereof

NOTES

1. The Headings of this Chapter are to be taken not to apply to
railway or tramway rolling-stock designed solely for running on rails.

2. For the purposes of this Chapter, tractors are deemed to be
vehicles constructed essentially for hauling or pushing another
vehicle, appliance or load, whether or not they contain subsidiary
provision for the transport, in connection with the main use of the
tractor, of tools, seeds, fertilisers or other goods.

3. Motor chassis fitted with cabs are to be treated as falling
within Heading No. 87.02 and not within Heading No. 87.04/06.
4. Headings Nos. 87.09/12 and 87.13/14 are to be taken not to
apply to childrens cycles which are not fitted with ball bearings nor
to childrens cycles which, though fitted with ball bearings, are not
constructed in the normal form of adults cycles. Such childrens
cycles are to be treated as falling within Chapter 97.
———————————————————————
Heading Sub- No.and description Rate of duty Duration when
No. heading of article Standard 1*** when rates of
2[Preferential duty are prot-
Areas] ective
———————————————————————
(1) (2) (3) 1*** 3[(4)] 3[(5)]
———————————————————————-

87.01 Tractors (other than those
falling within Heading No.
87.07), whether or not fi-
tted with power take offs,
winches or pulleys:

(1) Not elsewhere specified 40

(2) Tractors designed for tra-
nsport on roads other than
earthen roads 60
———————————————————————

1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
4 and Sch. (w.e.f. 1-9-1978).

2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3 Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s. 4 and Sch. ibid. (w.e.f. 1-9-1978).

123.
———————————————————————
Heading Sub- No.and description Rate of duty Duration when
No. heading of article Standard 1*** when rates of
2[Preferential duty are prot-
Areas] ective
———————————————————————
(1) (2) (3) 1*** 3[(4)] 3[(5)]
———————————————————————-
87.02 Motor vehicles for the tran-
sport of persons, goods or
materials (including sports
motor vehicles, other than
those of Heading No. 87.09/12):

(1) Not elsewhere specified 60

(2) Motor cars and caravans;
other vehicles designed for the
private transport of persons 150

(3) Shuttle cars designed for
use in mines 40

87.03 Special purpose motor lorries
and vans (such as breakdown
lorries, fire-engines, fire-es-
capes, road sweeper lorries,
snow-ploughs, spraying lorries,
crane lorries, search-light
lorries, mobile workshops and
mobile radiological units), but
not including the motor vehicles
of Heading No. 87.02. 60

87.04/06 Chassis fitted with engines,
bodies (including cabs) and
parts and accessories of the
motor vehicles falling within
Heading No. 87.02 or 87.01, 87-
.02 or 87.03:

(1) Not elsewhere specified…. 100

(2) Parts designed for the art-
icles covered by sub-heading
No. (1) of Heading No. 87.01. and sub-heading No. (3) of
Heading No. 87.02… 40

87.07 Works trucks, mechanically pro-
pelled, of the types used in
factories, ware-houses, dock
areas or airports for short
distance transport or handling
of goods (for example,platform
trucks, fork-lift trucks and
straddle carriers); tractors
of the type used on railway st-
ation platforms; parts of the
foregoing vehicles 60

87.08 Tanks and other armoured figh-
ting vehicles, motorised, whe-
ther or not fitted with weapons,
and parts of such vehicles Free

87.09/12 Motor cycles (including scooters,
autocycles and cycles fitted with
an auxiliary motor, with or without
side-cars; tricycles), not motori-
sed 4[;invalid carriages, whether or
not motorised or otherwise mechanic-
ally propelled]; parts and acces-
sories of the foregoing articles:

(1) Not elsewhere specified 100

(2) Cycles (including delivery tric-
ycles), not motorised, and parts and
accessories of cycles 100

5[(3) Invalid carriages, whether or-
not motorised or otherwise mechanic-
ally propelled, and parts and accesso-
ries thereof] 60

6[87.13/14 Other vehicles (including trai-
lers and baby carriages), not mech-
anically propelled and parts thereof] 100
———————————————————————

1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
4 and Sch. (w.e.f. 1-9-1978).

2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f.1-9-1978).

3 Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).

4 Subs. by s. 4 and Sch., ibid., for certain words (w.e.f. 1-9-
1978).

5 Subs. by s. 4 and Sch., ibid., for sub-heading No. (3)
(w.e.f.1-9-1978).

6 Subs. by s. 4 and Sch., ibid., for Heading No. 87.13/14 and the
entry in column (2) thereof, (w.e.f. 1-9-1978).

124.

CHAP

Aircraft and parts thereof; parachutes; catapults and similar aircraft
launching gear; ground flying trainers.

CHAPTER 88.
Aircraft and parts thereof; parachutes; catapults and similar aircraft
launching gear; ground flying trainers

NOTE

“Aeroplanes” means flying machines which are heavier-than-air and
are mechanically propelled, including those with jet propulsion, but
excluding gyroplanes, helicopters and ornithopters. Land planes,
seaplanes and amphibians are deemed to be “aeroplanes”.

———————————————————————
Heading Sub- No.and description Rate of duty Duration when
No. heading of article Standard 1*** when rates of
2[Preferential duty are prot-
Areas] ective
———————————————————————
(1) (2) (3) 1*** 3[(4)] 3[(5)]
———————————————————————-

88.01/03 Aircraft and parts thereof:

(1) Not elsewhere specified 40

(2) Aeroplanes and parts thereof 40

88.04/05 Parachutes and parts thereof and-
accessories thereto; catapults
and similar aircraft launching ge-
ar; ground flying trainers;
parts of any of the foregoing ar-
ticles 60
———————————————————————

CHAP

Ships boats and floating structures.

CHAPTER 89.
Ships boats and floating structures

NOTE

A hull, unfinished or incomplete vessel, assembled, unassembled
or disassembled, or a complete vessel, unassembled or disassembled, is
to be classified within Heading No. 89.01/03.
———————————————————————
Heading Sub- No.and description Rate of duty Duration when
No. heading of article Standard 1*** when rates of
2[Preferential duty are prot-
Areas] ective
———————————————————————
(1) (2) (3) 1*** 3[(4)] 3[(5)]
———————————————————————-

89.01/03 Ships, boats, vessels specially
designed for towing (tugs) or
pushing other vessels, and other
vessels not elsewhere specified;
light-vessels, fire floats, dre-
dgers, floating 4[;floating
or submersible drilling or pro-
duction platforms] 40

89.04 Ships, boats and other vessels
for braking up 40

89.05 Floating structures other than
vessels (for example, coffer-
dams, landing stages, buoys and
beacons) 40
———————————————————————

1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
4 and Sch. (w.e.f. 1-9-1978).

2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3 Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s. 4 and Sch., ibid., (w.e.f. 1-9-1978).

4 Ins. by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).

CHAP

Optical, photographic, cinematographic, measuring, checking,
precision, medical and surgical instruments and apparatus; parts thereof.

CHAPTER 90

Optical, photographic, cinematographic, measuring, checking,
precision, medical and surgical instruments and apparatus; parts
thereof
NOTES

1. This Chapter does not cover:

(a) articles of a kind used in machines, appliances, instruments
or apparatus, of unhardened vulcanised rubber, falling within Heading
No. 40.05/16, of leather or of composition leather, falling within
Chapter 42, or of textile material (Heading No. 59.16/17)

(b) refractory goods of Heading No. 69.09;

(c) glass mirrors, not optically worked, falling within Heading
No. 70.01/16, and mirrors of base metal or of precious metal, not
being optical elements, falling within Chapter 71 or 83;

(d) goods falling within Heading No. 70.01/16 or 70.17/18;

(e) parts of general use as defined in Note 2 to Section XV, of
base metal (Section XV), or similar goods of artificial plastic
materials which are generally classified in Heading No. 39.07)

(f) pumps incorporating measuring devices, of Heading No. 84.10;
weight-operated counting and checking machinery, and separately
imported weights for balances (Heading No. 84.20); lifting and
handling machinery of Heading No. 84.22; fittings for adjusting worker
tools on machine-tools, of Heading No. 84.45/48, including fittings
with optical devices for reading the scale (for example, “optical”
dividing heads) but not those which are in themselves essentially
optical instruments (for example, alignment telescopes); values and
other appliances of Heading No. 84.61;

(g) searchlights and spotlights, of a kind used on motor
vehicles, of Heading No. 85.09, and radio navigational aid or radar
apparatus of Heading No. 85.15;

(h) cinematographic sound recorders, reproducers and recorders,
operating solely by a magnetic process and magnetic sound-heads
(Chapter 92)

(ij) articles of Chapter 97;

(k) capacity measures, which are to be classified according to
their constituent material, for example, in Heading No. 39.07 or
Section XV).
———————————————————————

1 Subs. by Act 26 of 1978, s. 4 and Sch., for certain words
(w.e.f. 1-9-1978).

126.
2. Subject to Note 1 above, parts or accessories which are
suitable for use solely or principally with machines, appliances,
instruments or apparatus falling within any Heading of this Chapter
are to be classified as follows:

(a) parts or accessories constituting in themselves machines,
appliances, instruments or apparatus (including optical
elements of Heading No. 90.01 or 90.02) of any particular
Heading of this Chapter or of Chapter 84, 85, or 91 (other
than Headings Nos. 84.65 and 85.28) are to be classified in
that Heading;

(b) other parts or accessories are to be classified in
Heading No. 90.29 classified in the Heading appropriate to
the machine, appliance, instrument or apparatus itself.

3. Heading No. 90.05/06 is to be taken not to apply to telescopic
sights for fitting to firearms, periscopic telescopes for fitting to
submarines or tanks, or to telescopes for machines, appliances,
instruments or apparatus of this Chapter; such telescopic sights and
telescopes are to be classified in Heading No. 90.13.
4. Measuring or checking optical instruments, appliances or
machines which, but for this Note, could be classified both in heading
No. 90.13 and in Heading No. 90.16, are to be classified in Heading
No. 90.16.
5. Heading No. 90.28 is to be taken to apply, and apply only, to:

(a) instruments or apparatus for measuring or checking
electrical quantities;

(b) machines, appliances, instruments or apparatus of a kind
described in Heading No. 90.14, 90.15, 90.16, 90.22, 90.23,
90.24, 90.25 or 90.27 (other than stroboscopes), the
operation of which depends on an electrical phenomenon which
varies according to the factor to be ascertained or
automatically controlled;

(d) automatic regulators of electrical quantities and
instruments or apparatus for automatically controlling non-
electrical quantities the operation of which depends on an
electrical phenomenon varying according to the factor to be
controlled.

6. Cases, boxes and similar containers imported with articles of
this Chapter are to be classified with such articles if they are of a
kind normally sold therewith. Cases, boxes and similar containers
imported separately are to be classified under their appropriate
Headings.

90.01 Lenses, prisms, mirrors and
other optical elements, of any
material, unmounted, other th-
an such elements of glass not
optically worked: sheets or pl-
ates, or polarising material 60
———————————————————————

1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
4 and Sch. (w.e.f. 1-9-1978).

2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3 Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).

127.

90.02 Lenses, prisms, mirrors Rates of duty applicable to
and other optical the instrument or apparatus
elements, of any material, of which they are parts or fi-
mounted, being parts of or ttings.
fittings for instruments of
glass not optically worked.

90.03/04 Spectacles, pince-nez, lorg-
nettes, goggles and the like,
corrective, protective or ot-
her; frames and mountings of
the above articles, and parts
thereof 100

90.05/06 Refracting telescopes (monocular
and binocular) prismatic or not;
astronomicl instruments(for exa-
mple, reflecting telescopes,
transit instruments and equator-
ial telescopes) and mountings
therefore, but not including
instruments for radio-astronomy… 60

90.07 Photographic cameras; photograp-
hic flash-ligh appratus 4[and
flash bulbs other than discharge
lamps of Heading No. 85.18/27] 100

90.08 Cinematographic cameras, project-
ors, sound recorders and sound r-
eproducers; any combination of t-
hese articles:

(1) Not elsewhere specified 5[100 ]

(2) Cinematographic cameras 40

90.09 Image projectors (other than cin-
ematographic projectors)
photographic (except cinematogr-
aphic) enlargers and reducers
100

90.10 Apparatus and equipment of a kind
used in photographic or cinematog-
raphic laboratories, not falling w-
ithin any other Heading in this
Chapter; photo-copying apparatus (wh-
ether incorporating an optical syst-
em or of the contract-type) and the-
rmo-copying apparatus; screens for pr-
ojectors…. 100

10.11/12 Microscopes and diffraction apparatus,
electron and proton; compound optical m-
icroscopes, whether or not provided with
means for photgraphing or projecting the
image……. 40

90.13 Optical appliances and instruments, (but
not including lighting appliances other
than searchlights and spotlights)not
falling within any other Heading of this
Chapter, 4[;lasers other than laser dio-
des] 5[100 ]

90.14 Surveying (including photogrammetrical
surveying),hydrographic, navigational,
meteorological, hydrological and geoph-
ysical instruments; compassess; range-fi-
nders……. 60
———————————————————————

1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
4 and Sch. (w.e.f. 1-9-1978).

2 Subs. by s. 4 and Sch. ibid., for sub-heading “Other
Preferential Areas” (w.e.f.1-9-1978).

3 Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s. 4 and Sch., ibid, (w.e.f. 1-9-1978).

4. Ins. by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).

5 Subs. by Act 14 of 1982, s. 43 and Second Sch.,

128.
———————————————————————
Heading Sub- No.and description Rate of duty Duration when
No. heading of article Standard 1*** when rates of
2[Preferential duty are prot-
Areas] ective
———————————————————————
(1) (2) (3) 1*** 3[(4)] 3[(5)]
———————————————————————-

90.15 Balances of a sensitivity of 5. centigrams or better, with or
without their weights 40

90.16 Drawing, marking-out and mathem-
atical calculating instruments,
drafting machines, pantographs, sli-
de rules, disc calculators and
the like; measuring or checking ins-
truments, appliances and machines,
not falling within any other Heading
of this Chapter (for example, mi-
cro-meters, callipers, gauges, me-
asuring rods, balancing machines)
profile projectors:

(1) Not elsewhere specified 60

(2) Checking instruments, appliances
and machines (for example, balan-
cing machines); profile projectors)…. 40

90.17/18 Medical, dental, surgical and veter-
inary instruments and appliances (in-
cluding electromedical apparatus and
ophthalmic instruments); mechano-the-
rapy appliances; massage apparatus;
psychological aptitude-testing appa-
ratus; artificial respiration, ozone
therapy, oxgen therapy, aerosol
therapy or similar apparatus; breat-
hing appliances (including gas
masks and similar respirators) 60

90.19 Orthopaedic appliances, surgical
belts, trusses and the like; spli-
nts and other fracture appliances ar-
tificial limbs, eyes, teeth and oth-
er artificial parts of the body;
hearing aids (deaf-aids) and other
appliances which are worn or carried,
or implanted in the body, to compensate
for a defect or disability. 40

90.20 Apparatus based on the use of X-rays
or of the radiations FROM radio-active
substances (including radiography and
radio therapy apparatus); X-ray cont-
rol panels and desks; X-ray examinat-
ion or treatment tables, chairs and the
like 40

demonstrational purposes (for example,
in education of exhibition), unsuitab-
le for other uses Free

90.22 Machines and appliances for testing
mechanically the hardness, str-
ength, compressibility, elasticity
and the like properties of in-
dustrial materials (for example, me-
tals, wood, textiles, paper or plas-
tics) 40
———————————————————————

1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
4 and Sch. (w.e.f. 1-9-1978).

2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3 Columns (5) and (6) renumbered as Columns (4) and (5)
respectively by s. 4 and Sch., ibid., (w.e.f. 1-9-1978).

129.
———————————————————————
Heading Sub- No.and description Rate of duty Duration when
No. heading of article Standard 1*** when rates of
2[Preferential duty are prot-
Areas] ective
———————————————————————
(1) (2) (3) 1*** 3[(4)] 3[(5)]
———————————————————————-

90.23 Hydrometers and similar
instruments; thermometers,
pyrometers, barometer, hygrom-
eters, psychrometers, recording or
not; any combination of these instr-
uments:

(1) Not elsewhere specified 40

(2) Hydrometers, barometers,hygrom-
eters, psychrometers; any combination
of these instruments 60

90.24 Instruments and apparatus for
measuring, checking or automatically
controlling the flow, depth, pressure
or other variables of liquids or gas-
es or for automatically control-
ling temperature (for example,
pressure gauges, thermostats, level
gauges, flow meters, heat meters,
automatic oven-draught regulators),
not being articles falling within Hea-
ding No. 90. 14:

(1) Not elsewhere specified 40

(2) Thermostats and humidistats 60

90.25 Instruments and apparatus for physical
or chemical analysis (such as polarime-
ters, refractometers, spectometers,
gas analysis apparatus); instruments
and apparatus for measuring or checking
viscosity, porosity, expansion, surface
tension or the like (such as viscometors,
expansion meters); instruments and appar-
atus for measuring or checking quantities
of heat, light or sound (such as photo-
meters, including exposure meters, and
calorimeters); microtomes:

(1) Not elsewhere specified 40

(2) Exposure meters 100

90.26 Gas, liquid and electricity supply or pro-
duction meters; calibrating meters there-
fore 60

90.27 Revolution counters, production coun-
ters, taximeters, mileometers, pedo-
meters and the like, speed indicators
(including magnetic speed indicators)
and tachometers (other than articles
falling within Heading No. 90.14)
stroboscopes 60

90.28 Electrical measuring, checking, analys-
ing or automatically controlling in-
struments and apparatus;

(1) Not elsewhere specified 60

(2) Instruments or apparatus for measu-
ring or checking electrical quantities
and automatic regulators of electrical
quantities, if such instruments, appar-
atus or regulators are designed fro use
in circuits of 400 volts or over 40
———————————————————————

1 Column (4) and sub-heading “U.K,” omitted by Act 26 of 1978, s.
4 and Sch. (w.e.f. 1-9-1978).

2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3 Column (5) and (6) renumbered as columns (4) and (5)
respectively by s. 4 and Sch., ibid (w.e.f. 1-9-1978).

130

90.28- (3) Instruments or apparatus for mea-
contd. suring or detecting alpha, beta, gamma,
X-ray, cosmic or similar radiation 40

(4) Electrical instruments and apparatus, The rate appl-
the non-electric counterparts of which icable to the
fall under Heading Nos. 90.14 to 90.16, non-electric
90.22 to 90.25 or 90.27. counterparts.

4[90.20 Parts or accessories suitable for use
solely or principally with one or more
of the articles falling within Heading
No. 90.23, 90.24, 90.26, 90.27 or 90.28:

(1) Not elsewhere specified Rate of duty
applicable to
the main arti-
cle of which
they are parts
or accessories.
(2) Parts or accessories, containing
thermionic valves or transistors or 100
5[similar semi-conductor devices or
light emitting diodes or electronic
microcircuits] or capacitors other
than paper capacitors
———————————————————————

CHAP

Clocks and watches and parts thereof.

CHAPTER 91.
Clocks and watches and parts thereof

NOTES

1. For the purpose of this Chapter, the expression “watch
movements” means movements regulated by a balance-wheel and hair-
spring or by any other system capable of determining intervals of
time, not exceeding 12 mm. in thickness when measured with the plate,
the bridges and any additional outer plates.

2. This Chapter is to be taken not to apply to spring-operated or
weight-operated motors not fitted, nor adapted to be fitted, with
escapements (Heading No. 84.08).

3. This Chapter does not cover parts of general use as defined in
Note 2 to Section XV, of base metal (Section XV), nor similar goods of
artificial plastic materials (which are generally classified in
Heading No. 39.07). This Chapter also excludes weights, clock or watch
glasses, watch chains or straps, parts of electrical equipment, ball
bearings or bearing balls. Clock and watch springs are to be
classified as clock or watch parts.

4. Except as provided in Notes 2 and 3, movements and other parts
suitable for use both in clocks or watches and in other articles (for
example, precision instruments) are to be taken as falling within this
Chapter and not within any other Chapter.

5. Cases, boxes and similar containers imported with articles of
this chapter are to be classified with such articles if they are of a
kind normally sold therewith. Cases, boxes and similar containers
imported separately are to be classified under their appropriate
Headings.
———————————————————————

1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
4 and Sch. (w.e.f. 1-9-1978).

2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978)

3 Columns (5) and (6) renumbered as Columns (4) and (5)
respectively by s. 4 and Sch. ibid, (w.e.f. 1-9-1978).

4 Subs. by Act 29 of 1977, s. 31 and Second Sch.

5. Subs. by Act 14 of 1982, s. 43 and Second Sch., for certain
words.

131.
———————————————————————
Heading Sub- No.and description Rate of duty Duration when
No. heading of article Standard 1*** when rates of
2[Preferential duty are prot-
Areas] ective
———————————————————————
(1) (2) (3) 1*** 3[(4)] 3[(5)]
———————————————————————-

91.01/11 Clocks and watches of all types;
time of day recording apparatus;
apparatus with clock or watch
movements or with synchronous
motor, for measuring, recording
or otherwise indicating intervals
of time; time switches with clock
or watch movements or with synchrono-
us motor; parts of all the above a-
rticles:

(1) Not elsewhere specified 100

(2) Watches, all sorts, and
parts thereof 100

(3) Clocks, all sorts, and
parts thereof 100
———————————————————————

CHAP

Musical instruments; 4[sound recorders or reproducers; television image
and sound recorders or reproducers]; parts and accessories of such articles.

CHAPTER 92.
Musical instruments; 4[sound recorders or reproducers; television
image and sound recorders or reproducers]; parts and accessories of
such articles

NOTES

1. This Chapter does not cover:

(a) film wholly or partly sensitised for photographic or
photo-electric recording or such film exposed, whether or not
developed (Chapter 37)

(b) parts of general use, as defined in Note 2 to Section XV,
of base metal (Section XV), or similar goods of artificial
plastic materials (which are generally classified in Heading
No. 39.07)

(c) microphones, amplifiers, loud-speakers, head-phones,
switched, stroboscopes and other accessory instruments,
apparatus or equipment falling within Chapter 85 or 90, for
use with but not incorporated in or housed in the same
cabinet as instruments of this Chapter; sound recorders or
reproducers combined with a radio or television receiver
(Heading No. 85.15)

(a) brushes (for cleaning musical instruments) falling within
Chapter 96;

(e) toy instruments (Chapter 97)

(f) collectors pieces or antiques (Heading No. 99.04/05 or
99.06); or

(g) spools, reels or similar supports (which are to be
classified according to their constituent material, for
example, in Heading No. 39.07 or Section XV).

2. Cases, boxes and similar containers imported with articles of
this Chapter are to be classified with such articles if they are of a
kind normally sold therewith. Cases, boxes and similar containers
imported separately are to be classified under their appropriate
Headings.
———————————————————————
1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
4 and Sch. (w.e.f. 1-9-1978).

2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3 Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s. 4 and Sch., ibid. (w.e.f.1-9-1978).

4 Subs. by s. 4 and Sch. ibid., for certain words (w.e.f. 1-9-
1978).

132.
———————————————————————
Heading Sub- No.and description Rate of duty Duration when
No. heading of article Standard 1*** when rates of
2[Preferential duty are prot-
Areas] ective
———————————————————————
(1) (2) (3) 1*** 3[(4)] 3[(5)]
———————————————————————-

5[92.01/13 Musical instruments; instruments
and appliances fro recording or
reproducing sound or both; tel-
evision image and should recorders
or reproducers; decoy calls and
mouth-blown sound-signalling in-
struments; parts and accessories of
the above articles; prepared media
for sound or similar recording;
sound-recorded or similar media 100 ].
———————————————————————

CHAP

Arms and ammunition; parts thereof.

CHAPTER 93.
Arms and ammunition; parts thereof

NOTES

1. This Chapter does not cover:

(a) goods falling within Chapter 36 (for example, percussion
caps, detonators, signalling flares)

(b) parts of general use, as defined in Note 2 to Section XV,
of base metal (Section XV), or similar goods of artificial
plastic materials (which are generally classified in heading
No. 39.07)

(d) telescopic sights and other optical devices suitable for
use with arms, unless mounted on a firearm or imported with
the firearm on which they are designed to be mounted (Chapter
90)

(e) bows, arrows, fencing foils or toys falling within
Chapter 97; or

(f) collectors pieces or antiques (Heading No. 99.04/05 or
99.06).

2. In this Chapter, “parts thereof” is to be taken not to include
radio or radar apparatus of Heading No. 85.15.
3. Cases, boxes and similar containers imported with articles of
this Chapter are to be classified with such articles if they are of a
kind normally sold therewith. Cases, boxes and similar containers
imported separately are to be classified under their appropriate
Headings.
———————————————————————

1 Column (4) and sub-heading” U.K.” omitted by 26 of 1978, s. 4. and Sch. (w.e.f. 1-9-1978).

2 Subs. 4 and Sch., ibid., for sub-heading “Other Preferential
Areas” (w.e.f. 1-9-1978).

3 Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s. 4 and Sch, ibid. (w.e.f. 1-9-1978).

4 Subs. by s. 4 and Sch., ibid., for certain words (w.e.f. 1-9-
1978).

5 Subs. by Act 21 of 1984, s. 35 & Sch. II

133.
———————————————————————
Heading Sub- No.and description Rate of duty Duration when
No. heading of article Standard 1*** when rates of
2[Preferential duty are prot-
Areas] ective
———————————————————————
(1) (2) (3) 1*** 3[(4)] 3[(5)]
———————————————————————-

93.01/07 Arms and ammunition; parts thereof 100

———————————————————————

CHAP

Furniture and parts thereof; bedding, mattresses, mattress supports, cushions
and similar stuffed furnishings.

CHAPTER 94.
Furniture and parts thereof; bedding, mattresses, mattress supports,
cushions and similar stuffed furnishings

NOTES

1. This Chapter does not cover:

(a) pneumatic or water mattresses, pillows or cushions,
falling within Chapter 39, 40 or 62;

(b) standard lamps, TABLE lamps, wall lamp brackets and other
lighting fittings; these are classified according to the
constituent material (for example, in Chapter 44, Heading No.
70.01/16 or Chapter 83)

(c) article of stone, ceramic or any other material referred
to in Chapter 68 or 69, used as seats, tables or columns, of
the kind used in parks, gardens or vestibules (Chapter 68 or
69)

(d) mirrors designed fro placing on the floor or ground (for
example, cheval-glasses or swing-mirrors) falling within
heading No. 70.01/16;

(e) parts of general use as defined in Note 2 to Section XV,
of base metal (Section XV), or similar goods of artificial
plastic materials (which are generally classified in Heading
No. 39.07); and safes falling within Chapter 83;

(f) furniture specially designed as parts of refrigerators of
Heading No. 84.15; furniture specially designed for sewing
machines (heading No. 84.41)

(g)furniture specially designed as parts of radio-
gramophones, wireless sets or television sets (Heading No.
85.15)

(h) dentists spittoons falling within heading No. 90.17/18;

(ij) goods falling within Chapter 91 (for example, clocks and
clock cases)

(k) furniture specially designed as parts of gramophones, of
dictating machines or of other sound reproducers or
recorders, falling within Chapter 92; or

(l) toy furniture,billiard tables and other furniture
specially constructed for games or for conjuring tricks
(Chapter 97)
———————————————————————
1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
4 and Sch., (w.e.f. 1-9-1978).

2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3 Columns (5)and (6) renumbered as columns (4) and (5)
respectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).

134.
2. Furniture (other than parts) referred to in this Chapter is to
be classified in this Chapter only if it is designed fro placing on
the floor or ground.

This provision is, however, to be taken not to apply to the
following which are still to be classified in this Chapter even if
they are designed to be hung, to be fixed to the wall or to stand one
on the other:

(a) kitchen cabinets and similar cupboards;

(b) seats and beds;

3. In this Chapter, “parts” does not apply to separately imported
sheets of glass (including mirrors), of marble or of other stone
unless they are combined with other parts which clearly identify them
as parts of furniture.

94.01/04 Furniture including medical furniture
and parts thereof; bedding, mattresses,
mattress supports, cushions and similar
stuffed furnishings 100
———————————————————————

CHAP

Article and manufactures of carving or moulding material.

CHAPTER 95.
Article and manufactures of carving or moulding material

4[NOTES]

6[1.] This Chapter does not cover:

(a) articles falling within Chapter 66 (for example, parts of
umbrellas or walking-sticks)

6* * * * * *

7[(b)] articles falling within Chapter 71 (for example,
imitation jewellery)

7[(c)] cutlery or other articles falling within Chapter 82,
with handles or other parts of carving or moulding materials;
the present Chapter applies, however, to separately imported
handles or other parts of such articles;

7[(d)] articles falling within Chapter 90 (for example,
spectacle frames)

7[(e)] articles falling within Chapter 91 (for example, clock
or watch cases)

7[(f)] articles falling within Chapter 92 (for example,
musical instruments and parts thereof)

7[(g)] articles falling within Chapter 93 (arms and parts
thereof)

7[(h)] articles falling within Chapter 94 (furniture and
parts thereof)

———————————————————————

1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
4 and Sch (w.e.f. 1-9-1978)

2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3 Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s. 4 and Sch., ibid (w.e.f 1-9-1978).

4 Subs. by s. 4 and Sch., ibid., for “NOTE” (w.e.f 1-9-1978).

5. The existing Note numbered as Note 1 by s. 4 and Sch., ibid.
(w.e.f. 1-9-1978).

6 Item (b) omitted by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).

7 Items (c) to (ij) relettered as items (b) to (h) respectively
by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).

135.

1[(ij)] brushes, powder-puffs or other articles falling
within Chapter 96;

2[(k)] articles falling within Chapter 97 (toys, games and
sports requisites)

2[(l)] articles falling within Chapter 98 (for example,
buttons, cuff-links, smoking pipes, combs); or

2[(m)] collectors pieces or antiques (Chapter 99).

3[2. In this Chapter, the expression “vegetable or mineral
carving material” is to be taken to apply to:

(a) hard seeds, pips, hulls and nuts and similar vegetable
materials of a kind used fro carving (for example, corozo and
dom)

(b) jet (and mineral substitutes for jet), amber, meerschaum,
agglomerated amber and agglomerated meerschaum.]

———————————————————————
Heading Sub- No.and description Rate of duty Duration when
No. heading of article Standard 4*** when rates of
2[Preferential duty are prot-
Areas] ective
———————————————————————
(1) (2) (3) 4*** 6[(4)] 6[(5)]
———————————————————————-

95.01/08 Articles and manufactures of carving
or moulding materials; 7[worked vege-
TABLE or mineral carving material
and worked unhardened gelatin] except
gelatin falling within Chapter 35) and
articles of unhardened gelatin:

(1) Not elsewhere specified 100

(2) Worked unhardened gelatin and arti-
cles of unhardened gelatin 60
———————————————————————

CHAP

Brooms, brushes, 8*** powder-puffs and sieves.

CHAPTER 96.
Brooms, brushes, 8*** powder-puffs and sieves

NOTES

1. This Chapter does not cover:

(a) articles falling within Chapter 71;

(b) brushes of a kind specialised for use in dentistry or for
medical, surgical or veterniary purposes, falling within
Heading No. 90.17/18; or

2. “Prepared knots and tufts for broom or brush making” is to be
taken to apply only to unmounted knots and tufts of animal hair,
vegetable fibre or other material, which are ready for incorporation
without division in brooms or brushes, or which require only such
further minor processes as glueing or coating the butts, or trimming
to shape at the top, to render them ready for such incorporation.
———————————————————————

1 Item (k) relettered as item (ij) by Act 26 of 1978, s. 4 and
Sch., (w.e.f. 1-9-1978)

2 Items (l) to (n) relettered as items (k) to (m) respectively by
s. 4 and Sch., ibid. (w.e.f. 1-9-1978)

3 Ins. by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).

4 Column (4) and sub-heading “U.K.” omitted by s. 4 and Sch.,
ibid. (w.e.f. 1-9-1978).

5 Subs by s. 4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

6 Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).

7 Subs. by s. 4 and Sch., ibid., for certain words (w.e.f. 1-9-
1978).

8 The words “feather dusters,” omitted by s. 4 and Sch., ibid.
(w.e.f. 1-9-1978).

136.
———————————————————————
Heading Sub- No.and description Rate of duty Duration when
No. heading of article Standard 1*** when rates of
2[Preferential duty are prot-
Areas] ective
———————————————————————
(1) (2) (3) 1*** 3[(4)] 3[(5)]
———————————————————————-

96.01/06 Brooms and brushes (including
brushes of a kind used as parts
of machines); prepared knots and
tufts for broom or brush making;
4*** powder-puffs and pads for ap-
plying cosmetics or toilet prepa-
rations, of any material; hand si-
eves and hand riddles, of any mat-
erial:

(1) Not elsewhere specified 100

(2) Brushes of a kind used as parts
of machines 40
———————————————————————

CHAP

Toys, games and sports requisities; parts thereof.

CHAPTER 97.
Toys, games and sports requisities; parts thereof

NOTES

1. This Chapter does not cover:

(a) Christmas tree candles (Chapter 34)

(b) fireworks or other pyrotechnic articles falling within
Chapter 36; but not made up INTO fishing lines, falling
within Chapter 39 or 42 or Section XI;

(c) yarns, monofil, cords or gut and the like for fishing,
cut to length but not made up INTO fishing lines, falling
within Chapter 39 or 42 or Section XI;

(d) sports bags or other containers of Chapter 42 or 43;

(e) sports clothing or fancy dress, of textiles, falling
within Chapter 60 or 61;

(f) textile flags or bunting, or sails for boats or land
craft, falling within Chapter 62;

(g) sports footwear (other than skating boots with skates
attached); cricket pads, shin-guards or the like, falling
within Chapter 64, or sports headgear falling within Chapter
65;

(h) climbing sticks, whips, riding crops or the like, or
parts thereof (Chapter 66)

(ij) unmounted glass eyes for dolls or other toys, falling
within Heading No. 70.19;

(k) parts of general use, as defined in Note 2 to Section XV,
of base metal (Section XV), or similar goods of artificial
plastic materials (which are generally classified in heading
No. 39.07)

(l) bells and gongs, non-electric, and parts thereof, of base
metal (Chapter 83)

(m) sports vehicles (other than bobsleighs, toboggans and the
like) falling within Section XVII;

(n) childrens cycles fitted with ball bearings and in the
normal form of adults cycles (Heading No. 87.09/12)

(o) sports craft such as canoes and skiffs (Chapter 89), or
their means of propulsion (Chapter 44 for such articles made
of wood)

(p) spectacles, goggles and the like, for sports and outdoor
games (Heading No. 90.03/04)

———————————————————————

1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1971, s.
4 and sch., (w.e.f. 1-9-1978).

2 Subs. by s 4 and sch., ibid for sub-heading “Other Preferential
Areas” (w.e.f. 1-9-1978).

3 Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s. 4 and sch., ibid. (w.e.f. 1-9-1978).

4 The words “feather dusters,” omitted by s. 4 and Sch., ibid.,
(w.e.f 1-9-1978).

137.

(q) decoy calls and whistles (Chapter 92)

(r) arms or other articles of Chapter 93; or

(s) racket strings, tents or other camping goods, or gloves
(classified, in general, according to the material of which
they are made).

2. This Chapter is to be taken to include articles in which
pearls, precious or semi-precious stones (natural, synthetic or
reconstructed), precious metals or rolled precious metals constitute
only minor constitute only minor constituents.

3. Subject to Note 1 above, parts and accessories which are
suitable for use solely or principally with articles falling within
this Chapter are to be classified with those articles.

97.01/08 Wheeled toys designed to be ridden by
children; dolls and other toys; art-
icles for parlour games or fair-ground
amusements; entertainment articles;
Christmas tree decorations and the
like; equipment for gymnastics, sports
and outdoor games; hunting and
fishing requisites; travelling cir-
cuses, travelling menageries and travell-
ing theaters 100
———————————————————————

CHAP

Miscellaneous manufactured articles.

CHAPTER 98.
Miscellaneous manufactured articles

NOTES

1. This Chapter does not cover:

(a) eyebrow and other cosmetic pencils (Chapter 33)

(b) buttons, studs, cuff-links, combs, hair-slides and the
like, if made wholly or partly of precious metal or rolled
precious metal [subject to the provisions of Note 7 (a) to
Chapter 71] or if containing pearls or precious or semi-
precious stones (natural, synthetic or reconstructed)
(Chapter 71)

(c) parts of general use, as defined in Note 2 to Section XV,
of base metal (Section XV), or similar goods of artificial
plastic materials (which are generally classified in heading
No. 39.07)

(d) mathematical drawing pens (Heading No. 90.16); or

(e) toys and other articles falling within Chapter 97.
2. Subject to Note 1 above, the Headings in this Chapter are to
be taken to apply to goods of the kind described whether or not
composed wholly or partly of precious metal or rolled precious metal
or of pearls or precious or semi-precious stones (natural, synthetic
or reconstructed).

3. Cases, boxes and similar containers imported with articles of
this Chapter are to be classified with such articles if they are of a
kind normally sold therewith. Cases, boxes and similar containers
imported separately are to be classified under their appropriate
Headings.
———————————————————————

1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
4 and Sch. (w.e.f. 1-9-1978).

2 Subs.by s. 4 and Sch., ibid., for sub-heading “other
preferential Areas” (w.e.f. 1-9-1978).

3 Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s. 4 and Sch., ibid, (w.e.f. 1-9-1978).

138.
———————————————————————
Heading Sub- No.and description Rate of duty Duration when
No. heading of article Standard 1*** when rates of
2[Preferential duty are prot-
Areas] ective
———————————————————————
(1) (2) (3) 1*** 3[(4)] 3[(5)]
———————————————————————-

98.01/02 Buttons and button moulds, studs,
cuff-links and press fasteners;
slide fasteners; blanks and parts
of such articles….. [200 ]5.
98.03/09 Pens and pencils, all sorts, and
parts thereof; crayons, chalks
and similar writing or drawing mat-
terials; slates and boards; date,
sealing or numbering stamps, and
the like (including devices for
printing or embossing labels)
composing sticks and printing sets
incorporating such composing sticks,
all hand-operated; typewriter and
similar ribbons and ink pads; sea-
ling wax; copying pastes with a
basis of gelatin 100

98.10/11 Mechanical lighter and similar
lighters, including chemical
and electrical lighters and
parts thereof, excluding flints
and wicks; smoking pipes, cigar
and cigarette holders and parts
thereof 100

98.12/14 Combs, hair-slides and the like; 4***
scent and similar sprays of a kind us-
ed for toilet purposes, and mounts and
heads therefore 100

98.15 Vacuum flasks and other vacuum vessels;
parts thereof, other than glass inners 100

98.16 Tailors dummies and other lay figures;
animated displays of a kind used for
shop window dressing 100
———————————————————————

CHAP

Works of art, collectors pieces, and antiques.

CHAPTER 99.
Works of art, collectors pieces, and antiques

NOTES

1. This Chapter does not cover:

(a) theatrical scenary, studio back-cloths or the like, of
painted canvas (Heading No. 59.01/15)

(b) theatrical scenery, studio back-cloths or the like, of
painted canvas (Heading No. 59.01/15)

(d) industrial drawings falling within Heading 43.04/06; or

(e) hand-painted or hand-decorated manufactured articles.
———————————————————————

1 Column (4) an sub-heading “U.K.” omitted by Act 26 of 1978, s.
4 and Sch. (w.e.f. 1-9-1978).

2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f 1-9-1978).

3 Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978)

4 Certain words omitted by s. 4 and Sch., ibid. (w.e.f. 1-9-
1978).

5 Subs. by Act 21 of 1984, s. 35 & Sch. II.

139.
2. For the purposes of Heading No. 99.01/03, “original
engravings, prints and lithographs” means impressions produced
directly, in black and white or in colour, of one or of several plates
wholly executed by hand by the artist, irrespective of the process or
of the material employed by him, but not including any mechanical
orphotomechanical process; and “original sculptures and statuary” is
to be taken not to apply to mass-produced reproductions of works of
conventional craftsmanshipof a commercial character.

3. (a) Subject to Notes 1 and 2 above, articles falling within
the Headings of this Chapter are to be classified in whichever of
those Headings is appropriate and not in any other Headings of this
Chapter.

(b) Heading No. 99.06 is to be taken not to applyto articles
falling within the preceding Headings of this Chapter.

4. Frames around paintings, drawinngs pastels, engravings, prints
or lithographs are to be treated as forming part of those articles,
provided they are of a kind and of a value normal to those articles.

99.01/03 Paintings, drawings and pastels,
executed entirely by hand; ori-
ginal engravings, prints and li-
thographs; original sculptures
and statuary 100

99.04/05 Postage, revenue and similar sta-
mps (including stamp-postmarks a-
nd franked envelopes, letter cards
and the like), used, or if unused,
not of current or new issue in In-
dia; collections and collectors
pieces of zoological, botanical,
mineralogical, anatomical. histo-
rical, archaeological, paleontol-
ogical, ethnographic or numismatic
interest Free

99.06 Antiques of an age exceeding one
hundred years 100
———————————————————————

CHAP

Passengers baggage; personal importations by post or air; ships stores.

CHAPTER 100

Passengers baggage; personal importations by post or air; ships
stores

100.01 4[All dutiable articles imported
by a passanger, or a member of the
crew, as baggage] even if speci-
fied elsewhere, but excluding the
following articles, namely (i) mo-
tor vehicles, (ii) alcoholic drinks 5[300 ]
———————————————————————

1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
4 and Sch. (w.e.f. 1-9-1978, s. 4 and Sch. (w.e.f.1-9-1978).

2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f. 1-9-1978).

3 Columns (5) and (6) renumbered as Columns (4) and (5)
respectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).

4 Subs. by Act 29 of 1977, s. 31 and Second Sch.

5 Subs. by Act 44 of 1980, s. 45 and Second Sch.

140

4[100.02 All dutiable articles, even if
elsewhere specified, intended
for personal use, imported by
post or air, and exempt from
any prohibition in respect of
the import thereof under the
Imports and Exports (Control)
Act, 1947 (18 of 1947), but ex-
cluding articles falling under
Heading No. 100.01 and alcoholic
drinks:

(1) drugs and medicines 60

(2) others 100

100.03 The following articles of stores
on board a vessel or aircraft on
which duty is leviable under the
if elsewhere specified, namely:

(1) prepared or preserved meat,
fish and vegetables; dairy prod-
ucts; soups; lard; fresh fruits 30

(2) all other consumable stores ex-
cluding fuel, lubricating oil, alc-
oholic drinks and tobacco products 100
———————————————————————.

THE SECOND SCHEDUEL-EXPORT TARIFF

(See section 2)

General Explanatory Note

The abbreviation ” ” in any column of this Schedule, in relation
tothe rate of duty, indicates that duty on the goods to which the
entry relates shall be charged on the basis of the value of the goods
as defined in section 14 of the Customs Act, 1962 (52 of 1962), the
duty being equal to such percentage of the value as is indicated in
that column.

———————————————————————
Heading Description of articles Rate of duty
No.
———————————————————————
(1) (2) (3)
———————————————————————-

5[1. Cofee Rs. 2200 per quintal.]

7[2. Black pepper Rs. 5 per kilogram]

3. De-oiled groundnut
oilcakes Rs. 125 per tonne.

4. De-oiled groundnut
meal (solvent extracted
variety) Rs. 125 per tonne.

5. Tobacco unmanufactured 75 paise per kilogram, or, 20 which-
ever is lower.

6. Sillimanite 20

7. Kyanite Rs. 40 per tonne.

8. 6[Mica, including fabr-
icated mica] 40

9. Steatite (Talc) 20

10. Manganese ore Rs. 20 per tonne,
———————————————————————

1 Column (4) and sub-heading “U.K.” omitted by Act 26 of 1978, s.
4 and Sch. (w.e.f. 1-9-1978).

2 Subs. by s. 4 and Sch., ibid., for sub-heading “Other
Preferential Areas” (w.e.f.1-9-1978).

3 Columns (5) and (6) renumbered as columns (4) and (5)
respectively by s. 4 and Sch., ibid. (w.e.f. 1-9-1978).

4 Subs. by Act 44 of 1980, s. 45 and Second Sch., for Heading No.
100.02.
5 Subs. by G.S.R. No. 193 (E), dated 26-4-1977.
6 Subs. by G.S.R. No. 745(E), dated 2-4-1977.
7 Subs. by G.S.R. No. 1235(E), dt 7-11-1986.

141.
———————————————————————
Heading Description of articles Rate of duty
No.
———————————————————————
(1) (2) (3)
———————————————————————-

6[“11. Iron ore, all sorts 10 plus Rs. 50
per tonne”]

(2) Iron ore fines (includ- Rs. 4 per tonne.
ing blue dust)

1[12. The following Chromite ore and
concentrates namely:-

(i) High Grade Fines and concent-
rates with Cr2 O3 content 47
and above 2[10 ]

(ii) Medium Grade Fines and Concen-
trates with Cr2 O3 content 35
and above but below 47 2[10 ]

(iii)Lumpy ore with Cr2 O3 content 35
and above but below 42 2[10 ]

(iv) Low grade lumpy ore or Fines or
concentrates with Cr2 O3 content
below 35 and Feo content above
23 2[10 ]

13. Manganese dioxide 20

14. Hides, skins and leather, tanned and
untanned, all sorts, but not includi-
ng manufactures of leather 3[25 ]

15. Raw wool 25

16. Raw cotton Rs. 1,000 per tonne.

17. Cotton waste, all sorts 40

18. Jute manufactures (including
manufactures of Bimilipatam
Jute or of mesta fibre) when
not in actual use as coveri-
ng actual use as covering,
receptacles or bindings, for
other goods—

(1) Note elsewhere specified Rs. 150 per tonne.

(2) Hessain cloth and bags-

(i) carpet backing Rs. 700 per tonne.

4[(ii) other hessain cloth
(including narrow backing
cloth) and bags. Rs. 1000 per tonne.]

(3) Jute canvas, jute webbings, jute
tarpaulin cloth and manufactures
thereof Rs. 200 per tonne.

(4) Sacking (cloth, bags, twist, yarn,
rope and twine) Rs. 150 per tonne.

19. Coir yarn 15

5[20. Groundnut-

(i) Groundnut kernel Rs. 3000 per tonne.

(ii) Groundnut in shell Rs. 2250 per tonne.]
———————————————————————
1 Subs. by G.S.R. No. 234 (E), dated 11-5-1977.
2 Subs. by Act 14 of 1982, s. 43 and Second Sch.

3 Subs. by G.S.R. No. 741(E), dated 2-8-1976.
4 Subs. by G.S.R. No. 54 (E), dated 18-2-1980.

5 Subs. by G.S.R. No. 11(E), dated 9-1-1981. 6 Subs. by Act 18 of 1992, s. 110 (b) & 2nd Sch.

142.
———————————————————————
Heading No. Description of articles Rate of duty
———————————————————————

(1) (2) (3)
———————————————————————

1[21. Animal food Rs. 125 per tonne.]

2[22. Cardamom Rs. 50 per kilogram.]

2[23. Tea Rs. 5 per kilogram.]

4[24. Barytes Rs. 50 per tonne.]

5[25. Turmeric-

(i) in powder FROM Rs. 1500 per tonne.

(ii) in any other FROM Rs. 2000 per tonne.]

6[“26. Granite (including black granite),
prophyry and basalt, all sorts 15 ]
———————————————————————

1 Ins. by G.S.R. No. 743(E), dated 2-8-1976.
2 Ins. by G.S.R. No. 13(E), dated 12-1-1977.
3 Ins. G.S.R. 171 (E), dated 9-4-1977.
4 Ins. by G.S.R. No. 441(E), dated 2-9-1978.
5 Ins. by G.S.R. No. 34(E), dated 20-1-1979.
6 Ins. by Act 18 of 1992, s. 110 (b) & 2nd sch.

THE CUSTOMS TARIFF ACT, 1975

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